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by that department. In Indian River County, the Utility System, Solid Waste Disposal District, Golf <br />Course and Buildin Division are ente rise <br />g rP <br />funds. <br />Table 6.1 shows that enterprise fund revenue <br />represented 21.77% of Indian River County's total <br />funds for FY 2016/17. Figure 6.2 displays the <br />enterprise fund revenue collected by Indian River <br />County over the last six fiscal years. During that <br />time period, enterprise fund revenue increased <br />22.99%. <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 />Figure 6.3: User Fees and Charges by FY <br />$20,000 $18,077 $,a5 <br />$18,000 <br />$16,000 <br />$14,000 IMMM <br />$12,000 <br />$10,000 <br />$8,000 <br />$6,000 <br />$4,000 <br />$2,000 0 0HmL m <br />$- , <br />11/12 12/13 13/14 14/15 15/16 16/17 <br />El Revenue (in thousands) <br />Source: Indian River County Finance Department <br />the increasing costs of services. This category <br />includes fees collected by the Tax Collector's Office, the Clerk of the Circuit Court, the Property <br />Appraiser's Office, the Sheriff's Department, and the Recreation and Parks Department. This <br />category also includes other miscellaneous user <br />fees charged by the county for general services not <br />financed by other fund sources. In FY 2016/17, <br />user fees and charges represented 6.61% of all <br />funds collected by Indian 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 increased <br />8.45%. <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 />Figure 6.4: Special Assessments <br />Revenue by FY <br />$800 $728 <br />$700 <br />$600 $536 $562 <br />$481 $505 <br />$500 <br />$397 <br />$400 <br />$300 <br />$200 <br />$100 <br />$- <br />11/12 12/13 13/14 14/15 15/16 16/17 <br />El Revenue (in thousands) <br />Source: Indian River County Finance Department <br />law, the assessment levied must fairly reflect the actual costs of the improvements. Countyrevenues <br />which fall under the general category of special assessments consist of street paving assessments, <br />street lighting district assessments, as well as assessments for water, sewer, and drainage <br />improvements. Expenditures of special assessment revenue are restricted to public improvement <br />Community Development Department <br />Adopted December 4, 2018, Ordinance 2018-025 <br />Indian River County <br />4 <br />