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 Waters Edge 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. Indian River County recently created a new non-ad valorem assessment for the replacement of culvert piping in the Waters Edge Phase II Subdivision.
Attached is an agreement reached with Carole Jean Jordan, the Indian River Tax Collector, to reimburse her office for the administrative costs for collection and enforcement of this 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 will renew each year unless either party ends it in writing with at least 60 days notice.
BUDGETARY IMPACT
Funding for the reimbursement of administrative costs for collection and enforcement of this new special assessment, not to exceed 2 percent, will be budgeted and available in the Water's Edge fund once established.
PREVIOUS BOARD ACTIONS
On April 8, 2025 the Board adopted Resolution 2025-014, which approved the special assessment roll for the replacement of culvert piping in the Waters Edge Phase II Subdivision in Indian River County.
STAFF RECOMMENDATION
Recommended Action
Staff recommends the Board of County Commissioners approve the attached agreement with the Indian River County Tax Collector.