|REVISED September 9, 2014 - Regular Meeting|
Agenda Item #37
Certification of Non-Ad Valorem Assessments
Contact and/or Presenter Information
Sherri Robinson, Assessment Coordinator - x7334
Jeff Streitmatter III, P.E., Project Management Div. Manager - x7335
Adoption of Resolution R-14-108 providing for the certification of non-ad valorem assessments pursuant to the Uniform Method for the levy, collection, and enforcement of non-ad valorem assessments for annual special assessment payments due with the payment of 2014 ad valorem taxes.
Chapter 197.3632, Florida Statutes, provides for the use of the Uniform Method for the levy, collection, and enforcement of non-ad valorem assessments imposed after January 1, 1990.
Pursuant to Chapter 197.3632, Florida Statutes, all assessments imposed after January 1, 1990, are to be collected as non-ad valorem assessments.
During the Public Hearing process for each assessment project, the Chairman of the Board of County Commissioners (BCC) is authorized to execute an Agreement with the Property Appraiser and Tax Collector to take all necessary action to implement the levy, collection, and enforcement of the assessments in the amounts and times set forth in the Resolution establishing the assessment roll. Section 2 of the Agreement states the following:
"In consideration of such collection, the County hereby agrees to reimburse the Property Appraiser and Tax Collector of reasonable fees and expenses including Administrative overhead allocated to collection of such special assessments. The fees and expenses shall be 1.5% of the special assessment so collected to be paid to the Property Appraiser and 1.5% of the special assessment taxes so collected to be paid to the Tax Collector."
The Property Appraiser and Tax Collector have requested the BCC certify the non-ad valorem assessment rolls by Resolution each year establishing the amounts to be collected for that year.
Attached is Exhibit "A" listing the projects which have been approved to be collected as non-ad valorem assessments. Since these projects have been through the Second Public Hearing process, the only requirement is that the assessment rolls be certified by the BCC prior to September 15th to be placed on the 2014 tax bills.
County Attorney Review
Not Reviewed (Utilizes exact document or procedure approved within the last 18 months)
Explanation of Other
Instructions to Board Records
Please send certified copies of the Resolution to the following:
Public Works Department
Property Appraiser's Office
Tax Collector's Office
Cost and Funds Source Account Number and Name
Costs to be assessed to benefiting property owners (Assessment/MSBU) - Source: 1xx-0000000 (Street Lighting); 101-0000000 (Roads); 157-0000000 (Dredging) and 401-0000000 (Sewer)
Amount and Frequency of Recurring Costs
Attachment: Resolution R-14-108.pdf
Attachment: Exhibit A.pdf
Attachment: Exhibit B.pdf
Attachment: Exhibit C.pdf
Attachment: Exhibit D.pdf
Attachment: Exhibit E.pdf