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Mr. Daniel S. McIntyre St. Lucie County Attorney Third Floor Administration Annex 2300 Virginia Avenue Fort Pierce, Florida 34982-5652

Dear Mr. McIntyre:

On behalf of St. Lucie County, you ask substantially the following questions:

1. Does a non-ad valorem assessment which is levied by a municipal service benefit unit created by a county and which is collected in annual installments using the uniform method of collection pursuant to section 197.3632, Florida Statutes, constitute a "lien of record held by a governmental unit" for purposes of section197.582(2), Florida Statutes?

2. Does the total…