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INTERIM SERVICES FEE <br />Commissioner Adams learned during the Value Adjustment Board <br />hearings that ad valorem taxes are not assessed on real estate <br />improvements until January 1 of the year following the year in <br />which the improvements were completed, and the final payment is not <br />due until March 31 of the next year. For example, on construction <br />that is completed in January, the property owners do not pay ad <br />valorem taxes for 2-1/4 years. She felt that a fee should be <br />charged for services received from the County prior to the due date <br />of the first ad valorem assessment. Conversely, she felt that it <br />might be appropriate to give credit for structures that are <br />destroyed by hurricane or fire or are torn down. She learned that <br />some areas charge an "interim services fee" and she wanted to set <br />up a committee to study that concept. She noted that West Palm <br />Beach is considering such a plan and Orlando already has one in <br />place. <br />Commissioner Eggert thought it would be a good idea for staff <br />to work with the Property Appraiser's office on this. <br />Chairman Bird wondered why State law has not dealt with this <br />problem. <br />Attorney Vitunac explained that every time legislation is <br />introduced it is voted down. He cautioned that this would have to <br />be structured as a fee rather than a tax, because partial year tax <br />assessments are illegal in Florida. <br />Commissioner Adams suggested that the following individuals be <br />included on the committee: Property Appraiser David Nolte; <br />Building & Zoning Director Esther Rymer; Community Development <br />Director Bob Keating; OMB Director Joe Baird; Assistant County <br />Attorney Terry O'Brien; Stevan Hall of the Associated General <br />Contractors; a representative of the School Board, and <br />representatives from the Board of Realtors and Chamber of Commerce. <br />MOTION WAS MADE by Commissioner Adams, SECONDED by <br />Commissioner Macht, to set up an ad hoc study <br />committee comprised of the above individuals to <br />research the possibility of an interim services fee. <br />Under discussion, Commissioner Eggert asked whether this <br />needed to be a formal committee since there would be no elected <br />officials meeting with each other. <br />Attorney Vitunac advised that the more we call it a committee <br />and include outside people, the more it becomes something formal. <br />He suggested assigning someone from Director Keating's office to <br />take minutes. <br />G*I <br />NOV - 9103 <br />BooK Q [', �1Q06 <br />I <br />