TO: Board of County Commissioners
THROUGH: John A. Titkanich, Jr., County Administrator
FROM: Jennifer W. Shuler, County Attorney
DATE: January 16, 2026
SUBJECT: Agreement to Reimburse Tax Collector for Rain Tree Corner Subdivision 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.
The Property Appraiser agreed to a Master Agreement for reimbursement of costs for non-ad valorem special assessments and the Board approved the Master Agreement on May 20, 2025. The Master Agreement stays in effect until cancelled by either party. The Tax Collector prefers to enter into individual agreements for each new assessment.
On August 19, 2025, the Board of County Commissioners approved creating a new non-ad valorem assessment for the replacement of culvert piping in the Rain Tree Corner Subdivision.
Attached is an agreement reached with Carole Jean Jordan, the Indian River Tax Collector, that would 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 Rain Tree Corner Subdivision fund once established.
STAFF RECOMMENDATION
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