§ 7. Determination, effect and collection of annual special assessment.

(A)

The board, upon the recommendation of the advisory committee and their submission of a resolution, is hereby authorized to levy and impose an annual assessment or service charge against all property in the district.

(B)

The aforementioned annual assessment or service charge shall be levied and imposed by the board upon acceptance of a resolution of the advisory committee which shall be reduced to writing and a copy of such resolution shall forthwith be forwarded to the property appraiser of Okaloosa County, the tax collector of Okaloosa County, and the board of county commissioners. The advisory committee shall comply with all state laws relative to the levy of the annual assessment or service charge, it being the intent of this ordinance to allow the maximum amount of self government to the residents of the benefit unit permissible pursuant to state law.

(C)

All assessments to be levied and collected pursuant hereto shall be due and assessed and certified by the property appraiser of Okaloosa County and collected by the tax collector of Okaloosa County in the same manner as municipal property taxes of the various municipalities in Okaloosa County, Florida.

(D)

The annual assessment or service charge hereby authorized to be levied, assessed and imposed shall thereupon become a lien upon property within the district and shall accrue interest and be enforced in the same manner as liens for ad valorem taxes, including fees for the costs of collection. Such lien for such district annual assessment or service charge shall be a first lien superior in dignity to all other liens except ad valorem tax liens.