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departments assess a fee to the customer using the goods or services provided by that department. In <br />Indian River County, the Utility System, Solid Waste Disposal District, Golf Course, and Building <br />Division are enterprise funds. <br />Table 6.1 shows that enterprise fund revenue represented 21.81% of Indian River County's total <br />funds for FY 2011/12. Figure 6.2 displays the enterprise fund revenue collected by Indian River <br />County over the last six fiscal years. During that time period, enterprise fund revenue decreased <br />• User Fees and Charges <br />User fees and charges represent revenue received <br />by the county for providing various general <br />services. Those fees and charges are necessary <br />because taxes alone cannot totally keep up with <br />the increasing costs of services. This category <br />includes fees collected by the Tax Collector's <br />Office, the Clerk of the Circuit Court, the <br />Property Appraiser's Office, the Sheriff's <br />Department, and the Recreation and Parks <br />Department. This category also includes other <br />miscellaneous user fees charged by the county for <br />general services not financed by other fund <br />sources. In FY 2011/12, user fees and charges <br />represented 7.50% of all funds collected by Indian <br />River County. <br />Figure 6.3 displays user fees and charges collected <br />by Indian River County over the last six fiscal <br />years. During that time period, revenue from user <br />fees and charges varied, but overall decreased <br />22.31%. <br />• Special Assessments <br />Special assessments are compulsory payments <br />levied on real property for specific benefits <br />generated by public investments or services. By <br />law, the assessment levied must fairly reflect the <br />actual costs of the improvements. County <br />revenues which fall under the general category of <br />special assessments consist of street paving <br />Figure 6.3: User Fees and Charges <br />$20,000 <br />$18,000 <br />$16,000 <br />$14,000 is � <br />$12,000 <br />$10,000 <br />$8,000 <br />$6,000 <br />$4,000 <br />$2,000 <br />$- - <br />2007 2008 2009 2010 2011 2012 <br />■ Revenue (in thousands) <br />Source: Indian River County Finance Department <br />Figure 6.4: Special Assessments Revenue <br />$600 <br />$552 <br />iu <br />$500 <br />NEE <br />$400 <br />1Nonni <br />$300 <br />0 NONNI <br />$200 <br />NONNI <br />$100 <br />0 <br />2007 2008 2009 <br />2010 <br />2011 2012 <br />■Revenue (inthousands) <br />Source: Indian River County Finance Department <br />Community Development Department Indian River County <br />Adopted , 2013, Ordinance 2013- 4 <br />11 <br />Source: Indian River County Finance Department <br />Community Development Department Indian River County <br />Adopted , 2013, Ordinance 2013- 4 <br />