Section 48-1084.01 - Petition for formation; alternate method for assessment of taxes; signaturesA. Petitioners who submit a petition for the formation of a road improvement and maintenance district organized pursuant to this article or for the conversion to a district governed by this article may request in the petition that the district allocate its assessments on a per-parcel basis, with each separate assessor's parcel in the district to be assessed an equal amount without regard to the improvements to or size of the parcel or the assessed value of the parcel of real property. An assessment made pursuant to this section shall not exceed one hundred dollars per parcel per year, unless the owner of the parcel consents to a higher assessment on the owner's parcel. This method of district assessment is in lieu of any assessment made pursuant to article 1 of this chapter.B. Assessments made pursuant to this section shall be levied and collected in the same manner provided by law for assessments pursuant to article 1 of this chapter.C. In any petition submitted for the formation, conversion or boundary modification of a road improvement and maintenance district organized pursuant to this article, petitioners shall submit signatures from the owners of seventy-five per cent of the total number of assessor's parcels contained in the district or proposed district. For purposes of determining the number of signatures submitted pursuant to this section:1. If multiple owners own a parcel of property, those owners are deemed to be one owner and only one signature is eligible to be counted.2. If a person owns multiple parcels of property, that owner is deemed to be an owner for every separate assessor's parcel owned and the owner's signature is eligible to be counted as a separate signature for each parcel owned.Added by L. 2013, ch. 134,s. 1, eff. 9/13/2013.