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APR F4 i�9 600K 92 PAGN 81 The assessment procedures include information on: 1. Property use classification 2. Waste generation rates by property use 3. Methodology for the calculation of disposal charges - 4. Preparation of the annual Assessment Roll 5. Vacancy and recycling credits 6. Changes/additions to the Assessment Roll, and 7. Petition procedures for assessment objections The SWDD is funded by special assessments/disposal charges and service charges and fees authorized in Ordinances 87-67 and 88-32, and Resolution 91-1.' The special assessments (disposal charges) are collected through the offices of the Property Appraiser and Tax Collector under the authority of Section 197.363, Florida Statutes. The assessments are collected using the same procedures as are used for collection of ad valorem taxes. The owners and a description of each parcel of assessable property are designated on a SWDD assessment roll maintained by the Property Appraiser. The Tax Collector collects the assessment fees and the fees are subject to the same discounts for early payment as are property taxes. The disposal charges are also liens against improved property as of the first day of January preceding the fiscal year for which the charge is imposed. Disposal charges not paid before the delinquency date for taxes shall be cause for the Tax Collector to sell a certificate on the property just as if the disposal charge were a tax. 'Disposal charges for State owned properties are collected by the SWDD through the issuance of an annual invoice during the month of November of each year. Disposal charges on newly assessable properties are collected at the issuance of a certificate of occupancy. The charges are prorated on a quarterly basis and are applied from the quarter within which the CO is issued to the first of October of the first taxable year for the improvement. The prorate procedure is as follows: .TIME PERIOD PRORATE FACTOR Oct -Dec 1.00 X Annual charge Jan -Mar 1.25 X Annual charge Apr -Jun 1.50 X Annual charge , Jul -Sep 1.75 X Annual Charge Commercial properties are assessed a waste generation rate based upon the use, or uses, of the property and the square footage of the structures or, portions thereof, within the use. Residential structures are assessed a single waste generation rate by the number of residences. Waste generation rates are identified in terms of a waste generation unit (WGU) which is defined as: Waste Generation Unit (WGU) shall mean the basis for measuring the solid waste generated. One 'WGU shall be equivalent to a waste generation rate of 1.0 ton per year.