§7-25-18. Exemption of Public Property From Assessments
No lots or parcels of land owned or controlled by the United States, this state, any municipality, county, county board of education, resort area district or other public body shall be subject to any assessments under this article.
§7-25-19. Assessment Bonds and Resort Service Fee Bonds; Sinking Fund for Assessment Bonds and Resort Service Fee Bonds; Tax Exemption
(a) For constructing and acquiring any project authorized by this article the board of any such district is hereby authorized to borrow money, from time to time, and in evidence thereof issue the bonds of such district, payable from the proceeds of the assessments or resort service fees granted under this article. Such bonds shall […]
§7-25-20. Indebtedness of Resort Area District
No constitutional or statutory limitation with respect to the nature or amount of or rate of interest on indebtedness which may be incurred by municipalities, counties or other public or governmental bodies shall apply to the indebtedness of a resort area district. No indebtedness of any nature of a resort area district shall constitute an […]
§7-25-21. Payment of Assessments to Sheriff; Report to Resort Area District; Collection of Delinquent Assessments
(a) The assessments authorized to be imposed pursuant to this article will not be considered to be ad valorem taxes or the equivalent of ad valorem taxes under any provision of this code: Provided, That for the exclusive purposes of collection of the assessments authorized to be imposed under this article and enforcement of the […]
§7-25-22. Liens; Recording Notice of Liens; Priority; Release of Lien; Notice to Future Property Owners
(a) With the exception of property exempt from assessment pursuant to 7-25-18 of this code, there shall be a lien on all real property located within the resort area district for the assessments imposed by 7-25-17 of this code, which shall attach to those parcels made subject to the assessment on the date specified in […]
§7-25-13. Resort Service Fee Administration
(a) Not less than thirty days prior to the date that the resort service fee becomes effective, the board shall adopt an administrative resolution governing the collection and reporting of the resort service fee. This administrative resolution may be amended at any time as may be necessary to effectively administer the resort service fee. (b) […]
§7-25-4. Power and Authority of County Commissions to Create and Establish Resort Area Districts
(a) Every county is hereby empowered and authorized, in addition to any other rights, powers and authority conferred upon it elsewhere in this code, to create, modify, reject or expand resort area districts within that county in the manner hereinafter set forth and to assist in the provision of services and development, construction, acquisition, extension […]
§7-25-5. Petition for Creation or Expansion of Resort Area District; Petition Requirements
(a) The owners of at least 61 percent of the real property, determined by acreage, located within the boundaries of the resort area described in the petition, by metes and bounds or otherwise in a manner sufficient to describe the area, may petition a governing body to create or expand a resort area district. (b) […]
§7-25-6. Notice to Property Owners Before Creation or Expansion of Resort Area District; Form of Notice; Affidavit of Publication; Election
(a) Before the adoption of an order creating a resort area district, the governing body shall cause notice to be given to the owners of real property located within the proposed resort area district that the order will be considered for adoption at a public meeting of the governing body at a date, time, and […]
§7-25-7. Creation of Resort Area District; Resort Area District to Be a Public Corporation
(a) Each resort area district shall be created by adoption of an order by the governing body. (b) From and after the date of the adoption of the order creating a resort area district, it shall thereafter be a public corporation, but without any power to levy or collect ad valorem taxes.