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Clerk shall mean the clerk of the circuit court and clerk to the board of county commissioners <br />of Indian River County. <br />County shall mean Indian River County acting by and through its board of county <br />commissioners. <br />CTIRC shall mean the Children's Trust of Indian River County. <br />Dedicated millage shall mean the ad valorem property taxes as provided for in Resolution ? <br />? ? ? ? of this article. <br />Department shall mean the Children's Trust of Indian River County or such other department <br />or division within county's jurisdiction, having cognizance over the furnishing of children's services <br />and matters relating thereto. <br />Director shall mean the Executive Director of the Children's Trust of Indian River County or <br />his designee. <br />Exclusive jurisdiction of the school board shall mean matters pertaining to the obligations and <br />duties of the school board pursuant to the Constitution and Laws of Florida and shall not apply to <br />discretionary programs that may be implemented by the school board where such programs may <br />be qualified for funding under this article and the school board held accountable to the county for <br />the development of the program and the provision of services to children. <br />Fiscal year shall mean the county's fiscal year beginning on October 1 and ending on <br />September 30 of each year. <br />Juvenile shall mean children as defined above. <br />Supplant or replace shall mean to take the place of. <br />Words of the masculine gender shall be deemed and construed to include correlative words <br />of the feminine gender. Words importing the singular number shall include the plural number and <br />vice -versa unless the context shall otherwise indicate. The word "person" shall include <br />corporations, associations, natural persons and public bodies unless the context shall otherwise <br />indicate. Reference to a person other than a natural person shall include its successors. <br />Sec. ? 9 9 9 - Millage dedicated. <br />(a) There is hereby dedicated to fund improvements in quality children's development, physical <br />and mental health, and other services for children residing in Indian River County by the <br />levying each year of an ad valorem tax of one-quarter of a mill in 2021, increasing to one- <br />third of a mill in 2023 and increasing to one-half of a mill in 2025 and thereafter which shall <br />be based upon the taxable value of all land in Indian River County. <br />(b) The amount of revenue to be generated by the dedicated millage shall be reported to the <br />advisory board by the director as soon as reasonably possible after the property appraiser <br />certifies the tax roll and shall be accounted for by the clerk separate and apart from all other <br />county funds. <br />(c) Effective in FY22-23 the Children's Trust dedicated millage shall replace existing funding <br />provided by the county's Children's Services Advisory Committee and may be expended only <br />for funding programs and services for children in accordance with the provisions of this article. <br />(d) Any funds derived from the dedicated millage not used during any fiscal year and all interest <br />earned on such funds shall be accounted for and used only for the purposes established in <br />this article for the dedicated millage. <br />109 <br />