TO: Board of County Commissioners
THROUGH: John A. Titkanich, Jr., County Administrator
FROM: Jennifer W. Shuler, County Attorney
DATE: May 6, 2025
SUBJECT: Master Agreement to Reimburse Property Appraiser for 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.
Wesley Davis, the Indian River County Property Appraiser, has agreed to enter a “master” contract with Indian River Board of County Commissioners, acting in their own capacity and on behalf of SWDD, to reimburse his office for the administrative costs incurred to utilize the uniform method for the levy, collection, and enforcement for all non-ad valorem assessments. Under this master agreement, the Property Appraiser will be compensated in the amount of one percent (1%) of the amount of special assessments collected for public assessments, such as the solid waste disposal and collection assessments, and in the amount of two percent (2%) of the amount of special assessments collected for private benefit, such as neighborhood street lighting, road paving and stormwater improvements.
This Agreement shall be renewed automatically for each subsequent fiscal year unless terminated in writing by either party no later than January 10th to cancel the agreement for the subsequent fiscal year.
BUDGETARY IMPACT
Funding for the reimbursement of administrative costs for collection and enforcement of non-ad valorem assessments will be budgeted in the impacted funds.
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