Ordinance 07-2016 Assessments•''� 1 1'
AN ORDINANCE OF THE TOWN COUNCIL OF THE TOWN
OF PALM BEACH, PALM BEACH COUNTY, FLORIDA,
AMENDING THE TOWN CODE OF ORDINANCES AT
CHAPTER 90, PUBLIC IMPROVEMENTS; AT ARTICLE II,
SPECIAL ASSESSMENTS; DIVISION 2, GENERAL
PROVISIONS; SECTION 90-49, CORRECTION OF
ERRORS AND OMISSIONS; BY AMENDING PARAGRAPH
(c), TO INCLUDE PROVISION ALLOWING FOR THE
APPEAL OF THE DECISION OF THE TOWN MANAGER IN
REGARD TO ALLEGED ERRORS IN APPLYING THE
ASSESSMENT APPORTIONMENT METHOD TO ANY
PARTICULAR PROPERTY; PROVIDING FOR
SEVERABILITY; PROVIDING FOR REPEAL OF
ORDINANCES IN CONFLICT; PROVIDING FOR
CODIFICATION; PROVIDING AN EFFECTIVE DATE.
BE IT ORDAINED BY THE TOWN COUNCIL OF THE TOWN OF PALM
BEACH, PALM BEACH COUNTY, FLORIDA, AS FOLLOWS:
Section 1. The Code of Ordinances of the Town of Palm Beach is hereby
amended at Chapter 90, Public Improvements; Article II, Special Assessments; Division
2, General Provisions; Section 90-49, Correction of Errors and Omissions, at
subparagraph (c) to read as follows:
(a) No act of error or omission on the part of the property appraiser, tax
collector, town manager, town council, their deputies, employees,
or designees, shall operate to release or discharge any obligation
for payment of an assessment imposed by the town council under
the provision of this article.
(b) When it shall appear that any assessment should have been
imposed under this article against a lot or parcel of property
specially benefited by the provision of a service, facility, program, or
local improvement, but such property was omitted from the
assessment roll, the town council may, upon provision of
appropriate notice as set forth in this article, impose the applicable
assessment for the fiscal year in which such error is discovered, in
addition to the applicable assessment due for the prior two fiscal
years. Such total assessment shall become delinquent if not fully
paid upon the expiration of 60 days from the date of the adoption of
said resolution. The assessment so imposed shall constitute a lien
against such property equal in rank and dignity with the liens of all
state, county, district, or municipal taxes and special assessments,
and superior in rank and dignity to all other prior liens, mortgages,
titles and claims in and to or against the real property involved and
may be collected as provided in division 6 hereof.
(c) The town manager shall have the authority at any time, upon his or
her own initiative or in response to a timely filed petition from the
owner of any assessed property, to correct any error in applying the
assessment apportionment method to any particular property not
otherwise requiring the provision of notice pursuant to the Uniform
Assessment Collection Act. Any such correction that reduces an
assessment shall be considered valid ab initio and shall in no way
affect the enforcement of the assessment imposed under the
provisions of this article. Any such correction which increases an
assessment or imposes an assessment on omitted property shall
first require notice to the affected owner in the manner described in
sections 90-65 and 90-85 hereof, as applicable, providing the date,
time and place that the town council will consider confirming the
correction and offering the owner an opportunity to be heard. All
requests from affected property owners for any such changes,
modifications or corrections shall be referred to, and processed by,
the town manager and not, the property appraiser or tax collector.
In the event the Town Manager, in response to a timely filed petition from
the owner of any assessed property, fails to correct any alleged error
applying the assessment apportionment method to any particular
property, which correction would have reduced the assessment relating to
that property, the petitioner may, within ten (10) days of the written
decision of the Town Manager file in writing with the Town Clerk a notice
of appeal setting forth the reasons for the appeal, whereupon the Town
Council; within forty-five (45) days of the filing of the written notice, shall,
at a duly noticed public hearing, consider and act upon the appeal.
(d) After the assessment roll has been delivered to the tax collector in
accordance with the Uniform Assessment Collection Act, any
changes, modifications, or corrections thereto shall be made in
accordance with the procedures applicable to correcting errors and
insolvencies on the tax roll upon timely written request and direction
of the town manager.
Ordinance No. 07-2016 Page 2 of 4
Section 2. Severability.
If any provision of this Ordinance or the application thereof is held invalid, such
invalidity shall not affect the other provisions or applications of this Ordinance which can
be given effect without the invalid provisions or applications, and to this end the
provisions of this Ordinance are hereby declared severable.
Section 3. Repeal of Ordinances in Conflict.
All other ordinances of the Town of Palm Beach, Florida, or parts thereof which
conflict with this or any part of this Ordinance are hereby repealed.
Section 4. Codification.
This Ordinance shall be codified and made a part of the official Code of
Ordinances of the Town of Palm Beach.
Section 5. Effective Date.
This Ordinance shall take effect immediately upon its passage and approval, as
provided by law.
Ordinance No. 07-2016 Page 3 of 4
PASSED AND ADOPTED in a regular, adjourned session of the Town Council
of the Town of Palm Beach on first reading this 12th day of April, 2016, and for
second and final reading on this 10th day of May, 2016.
sus'an.A. Owens, MMC, Town Clerk
Michael J. ucillo, Tow until President
j V �-
Richard M. Kleid, Council President P - Tem
Bobbie Lindsay, Town CQ nc' Member
a
Danielle H. Moore, Town Council Member
Marga t A. ZeidMan, Town Council Member