§ 8. Special assessments.

(1)

The district shall have the authority to levy special assessments against the taxable real estate in the district to provide funds for the purposes of the district. The rate of assessment shall be fixed by resolution of the board of commissioners on or before June 1 of each year and shall not, in any event, exceed one (1) mill.

(2)

The board of commissioners may adopt, by resolution, the current tax assessment and collection roll compiled and prepared by the assessor of Okaloosa County and may adopt a resolution fixing the levy on each lot or parcel of land subject to taxation in the district, or may, at its discretion, prepare or cause to be prepared an assessment and collection roll setting forth a description of each lot or parcel of land subject to taxation in the district together with the amount of assessment fixed by resolution, and shall, before June 1 of each year, deliver said roll to the tax assessor for collection. All assessments shall be made against the land subject to such assessment and said roll shall set forth the names of the respective owners of such lands.

(3)

Any property owner in the district shall have the right to file [a] protest in writing between June 10 and June 20 of each year against the proposed assessments, the amount of rate thereof, and to appear before the board in support of such protest at an opening meeting or meetings which shall be held to hear and consider such protests and made adjustments to the rolls.

(4)

Immediately after the adjustment period, the board of commissioners shall adopt a resolution fixing the rate of special assessment and shall note the amount of the levy against each parcel of property described in the tax roll and shall transmit the tax roll and a certified copy of the resolution to the county assessor on or before July 1, each year. It shall be the duty of the tax collector of Okaloosa County to include in the county tax roll the assessments made by the board of commissioners of the district and to collect such assessments according to the assessment roll and deliver the proceeds of such collections less the statutory fee, monthly to the board of commissioners, taking their receipts for such funds. The tax collector shall, upon delivery of such funds to the board of commissioners, furnish them with a description of the lands for which such payments are made.

(5)

Such special assessments shall be a lien upon the land so assessed along with county taxes until paid, and if the same become delinquent, shall be considered a part of the county tax, subject to the same penalties, charges, fees and remedies for enforcement and collection and shall be enforced and collected as provided by law.

(6)

Such special assessments shall be of equal benefit to all property with fire protection being provided by the East Niceville Fire District pursuant to the provisions of this action.

(7)

The fiscal year for the district shall be from October 1 to September 30 of each year.