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using the goods or services provided by that department. In Indian River County, the Utility System, Solid Waste Disposal District, Golf Course, and Building Division are enterprise funds. Table 6.1 shows that enterprise fund revenue represented 21.49% of Indian River County's total funds for FY 2015/16. Figure 6.2 displays the enterprise fund revenue collected by Indian River County over the last six fiscal years. During that time period, enterprise fund revenue increased 20.52%. User Fees and Charges User fees and charges represent revenue received Figure 6.3: User Fees and Charges by FY $20,000 � - _ __ ___ $18,077 $12155e $18,000 $16,000 $14,000 IM $12,000 VIN $10,000 $8,000 $6,000 $4,000 $2,000 $- M M M , 10/11 11/12 12/13 13/14 14/15 15/16 ■ Revenue (in thousands) Source: Indian River County Finance Department by the county for providing various general services. Those fees and charges are necessary because taxes alone cannot totally keep up with the increasing costs of services. This category includes fees collected by the Tax Collector's Office, the Clerk of the Circuit Court, the Property Appraiser's Office, the Sheriffs Department, and the Recreation and Parks Department. This category also includes other miscellaneous user fees charged by the county for general services not financed by other fund sources. In FY 2015/16, user fees and charges represented 6.54% of all funds collected by Indian River County. Figure 6.3 displays user fees and charges collected by Indian River County over the last six fiscal years. During that time period, revenue from user fees and charges varied, but overall increased 3.35%. Special Assessments Special assessments are compulsory payments levied on real property for specific benefits generated by public investments or services. By law, the assessment levied must fairly reflect the actual costs Figure 6.4: Special Assessments Revenue by FY $800 $700 $600 $520 $481 $536 $505 $500 $397 $400 $300 $200 $100 $- 10/11 11/12 12/13 13/14 14/15 15/16 ■ Revenue (in thousands) Source: Indian River County Finance Department of the improvements. County revenues which fall under the general category of special assessments consist of street paving assessments, street lighting district assessments, as well as assessments for water, sewer, and drainage improvements. Expenditures of special assessment revenue are restricted to public improvement projects that directly benefit the property owner or payee. For example, street paving assessment revenues must be spent on paving streets that directly benefit the payer of the assessment. Community Development Department Adopted December 5, 2017, Ordinance 2017-015 Indian River County 4