|REVISED September 10, 2013 - Regular Meeting|
Agenda Item #40
R-13-142 - Certification of Non-Ad Valorem Assessments for 2013
Contact and/or Presenter Information
Sherri Robinson, Assessment Coordinator, x7334
Jeff Streitmatter III, P.E., Project Management Div. Manager - x7335
Adoption of Resolution R-13-142 providing for the certification of non-ad valorem assessments pursuant to the Uniform Method for levy, collection and enforcement of non-ad valorem assessments for annual special assessment payments due with the payment of 2013 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 the 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 a 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 2013 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 and Exhibit "A" to the following:
Public Works Department - Sherri Robinson
Property Appraiser's Office - Lizette Peterson
Tax Collector's Office - Sara Ackley
Cost and Funds Source Account Number and Name
Costs to be assessed to the 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-13-142.pdf
Attachment: Exhibit A - List of Projects.pdf
Attachment: Exhibit B - Road Assessment Projects.pdf
Attachment: Exhibit C - Sewer Assessment Projects.pdf
Attachment: Exhibit D - Canal Dredging Assessment Projects.pdf
Attachment: Exhibit E - Street Lighting MSBUs.pdf