TO: Board of County Commissioners
THROUGH: John A. Titkanich, Jr., County Administrator
FROM: Jennifer W. Shuler, County Attorney
DATE: June 4, 2025
SUBJECT: Public Hearing to Consider Master Capital Project and Service Assessment Ordinance (Legislative)
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BACKGROUND
Local governments utilize non ad valorem special assessments as a revenue source to fund certain services and to construct and maintain capital facilities. Indian River County has used special assessments to fund road paving, streetlights, stormwater improvements, and solid waste disposal. The County anticipates forming a new special assessment this year to fund solid waste collection. To be valid, a special assessment must: 1) specially benefit property; and 2) the assessment must be fairly and reasonably apportioned among properties receiving the benefit. To collect special assessments on the property tax bill, local governments must meet the requirements of Fla. Stat. 197.3632 - the uniform method for the levy, collection and enforcement of on-ad valorem assessments.
This ordinance repeals the existing special assessment provisions in Chapter 206 of the Indian River Code and replaces them with an updated consistent, comprehensive approach to forming both service and capital special assessments to comply with statutory requirements and to ensure due process for property owners.
BUDGETARY IMPACT
N/A
PREVIOUS BOARD ACTIONS
The existing special assessment procedural code provisions in Chapter 206 were adopted in 1992 in Ordinance 92-28.
STAFF RECOMMENDATION
Recommended Action
Staff recommends that the Board conduct a public hearing, take comments from interested persons and adopt the Master Capital Project and Service Assessment Ordinance.