§ 110-709. Property Appraiser and Tax Collector Services and Compensation.

(a)

Each year, upon certifying to the Board the taxable value within the County, the County Property Appraiser shall also furnish the Governing Body of said District with a tax roll covering all real properties and specifying the use thereof as residential, commercial, industrial, etc., within the territorial limits of said District in accordance with said usage, upon which roll the Governing Body will place the levy for each parcel of property shown thereon. Said Governing Body shall notify the property owners of the availability for examination of such tax roll by publishing a notice as a display advertisement in the same manner and at the same time that notices are published for the public hearings for consideration of the tentative and final County budgets pursuant to F.S. § 200.065(2). In conjunction with said budget hearings, the Board of County Commissioners, sitting as the Governing Body of the District, shall hold public hearings to consider protests of the proposed assessments from any property owners, which protests shall be filed in writing on or before the date of the latter hearing.

(b)

Upon completion of said hearings, the Board of County Commissioners, sitting as the Governing Body of the District, shall adopt a resolution fixing the Assessment roll and shall return the said Assessment roll to the County Tax Collector, having first noted thereon the levy against each parcel of property described thereon. The County Tax Collector shall then include in the Sarasota County tax roll the assessments thus made by the Governing Body of the District and the same shall be collected in the manner and form as is provided for the collection of County taxes and paid over by the County Tax Collector to said Board monthly. The Property Appraiser and Tax Collector shall receive administrative fees authorized by general law for any services provided.

(Ord. No. 2012-003, §§ 1, 2, 1-10-2012)