Lake Wales reauthorizes annual special assessment roll to collect code-enforcement liens

Summary

City staff asked the commission to reauthorize using the uniform method of collecting non-ad valorem assessments to place 2024 code-enforcement service liens on the 2025 property tax roll; staff said property owners received notice and that the city collects roughly 75% of assessed liens via tax-auction surplus proceeds.

The commission considered the annual reauthorization to send unpaid code-enforcement service liens from 2024 to the 2025 property tax roll using the uniform method of collecting non-ad valorem assessments.

Fannie Lozano, code compliance administrator, explained the procedure: staff compiles service liens for properties in violation, notifies owners, and submits the list to the tax collector to be placed on the 2025 tax bill if unpaid. Lozano said the process requires a public hearing and annual reauthorization because the tax collector’s agreement does not automatically renew.

The city manager noted the number of liens has fallen in recent years — he cited roughly 23 current liens under consideration — and Lozano said the city is collecting about 75% of service-liens amounts when they are placed on tax bills because surplus proceeds from tax auctions are used to pay outstanding liens.

The item will appear for a public hearing on June 3 (as advertised) to allow property owners to dispute liens and is a routine annual step required by the tax collector’s procedures.