§ 114-45. Delinquent assessments; procedure for collection.

(a)

If a special assessment is not paid on or before April 1 of the year following that for which the assessment is made, the tax collector shall retain the assessment and collection roll in his possession until he delivers to the person appointed by law the books and records showing delinquent and unpaid county taxes during which time the tax collector may receive payments of the special assessments. When the tax collector delivers to the person provided by law the records of unpaid and delinquent county taxes, he shall deliver to the same person the assessment and collection roll for special assessments, and it is the duty of such person, upon payment or assignment of delinquent county taxes against any of such lands subject to special assessments, to collect therewith such special assessments together with the penalties hereinafter provided, unless they have been paid theretofore, and deliver the proceeds of the collection of such assessments, less the costs of collection, monthly to the board of commissioners in like manner as is required of payment by the county tax collector. The person charged by law with the collection of delinquent county taxes shall, on payment of such delinquent county taxes against any property subject to special assessments, collect therewith such special assessments, unless they have been sooner paid. Such delinquent special assessments and the lien thereof may be assigned in like manner as the assignment of tax and sales certificates for unpaid county taxes.

(b)

If any special assessment is not paid before April 1 of the year following that for which the special assessment was made, there shall be collected with such special assessment after April 1 of the year following that for which the assessment was made interest from that date at the same rate per annum provided by law upon county taxes until paid. The special assessment may be foreclosed in like manner as provided by law for the foreclosures of county sales certificates or as provided by law for the foreclosure of mortgages or other liens. Any one or more of such delinquent assessments and liens may be foreclosed in one suit, and such suit may be instituted and maintained by the district or any assignee of such assessment or lien. In the event of the institution of a suit for foreclosure, the attorney for the complainant shall be entitled to a reasonable fee for his services, which shall be deemed part of the cost of the cause, and the holder of such delinquent assessment and lien shall have a lien upon the property for the amount of the fee to be allowed by the court.

(Laws of Fla. ch. 29438(1953), § 7; Laws of Fla. ch. 89-405, § 1)