C. A DISTRICT assessment shall constitute a lien upon the benefitted property so

Board of County Commissioners Meeting of the Special Districts · 2026-06-16 · agenda_item

Highlands County is planning to establish a District assessment that will create a lien on non-agriculturally classified properties. This assessment will be collected alongside ad valorem taxes starting October 1, 2026. The County Administrator is directed to prepare a preliminary Assessment Roll for this fiscal year. A public hearing is scheduled for July 21, 2026, to receive public comments on the final imposition of these assessments. This process involves identifying benefitted properties, creating an assessment roll, and notifying property owners. The work will involve administrative tasks related to assessment and lien creation, with potential for future legal and financial services related to property assessments and collections. Local businesses involved in legal services, accounting, and property management may find opportunities as this assessment process moves forward.