TO: Board of County Commissioners
THROUGH: John A. Titkanich, Jr., County Administrator
FROM: Jennifer W. Shuler, County Attorney
DATE: May 5, 2025
SUBJECT: Agreement to Reimburse Tax Collector for Universal Solid Waste Non Ad Valorem Assessment Costs
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BACKGROUND
Indian River County uses the uniform method to collect non-ad valorem special assessments, which is governed by Fla. Stat. 197.3632. This statute requires the County to enter into a written agreement with the Property Appraiser and Tax Collector to reimburse them for necessary administrative costs incurred in the levy, collection, and enforcement of non-ad valorem special assessments, which cannot exceed 2 percent of the amount of special assessments collected and remitted. On December 17, 2024, the Board of County Commissioners, sitting as the Solid Waste Disposal District (SWDD), adopted a resolution indicating its intent to use the uniform method to collect a new non-ad valorem special assessment to fund universal collection of solid waste for residential properties in the unincorporated area of Indian River County.
Attached is an agreement between SWDD and Carole Jean Jordan, the Indian River Tax Collector, that would reimburse her office for the administrative costs for collection and enforcement of this expected new special assessment, in an amount not to exceed 2 percent, which the Tax Collector will deduct automatically when sending funds to the County. The agreement would renew each year unless either party ends it in writing with at least 60 days notice.
BUDGETARY IMPACT
Funding for the 2% administrative costs will be programmed into the expense budgets for each fund impacted.
STAFF RECOMMENDATION
Recommended Action
Staff recommends the Board of County Commissioners approve the attached agreement with the Indian River County Tax Collector.