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Comprehensive Plan Capital Improvements Element <br />Table 6.1 shows that enterprise fund revenue represented 20.33% of Indian River County's total <br />funds for FY 2018/19. Figure 6.2 displays the enterprise fund revenue collected by Indian River <br />County over the last six fiscal years. During that time period, enterprise fund revenue increased <br />25.18%. <br />• User Fees and Charges <br />User fees and charges represent revenue received by <br />the county for providing various general services. <br />Those fees and charges are necessary because taxes <br />alone cannot totally keep up with the increasing <br />costs of services. This category includes fees <br />collected by the Tax Collector's Office, the Clerk of <br />the Circuit Court, the Property Appraiser's Office, <br />the Sheriff's Department, and the Recreation and <br />Parks Department. This category also includes <br />other miscellaneous user fees charged by the county <br />for general services not financed by other fund <br />sources. In FY 2018/19, user fees and charges <br />represented 6.42% of all funds collected by Indian <br />River County. <br />Figure 6.3: User Fees and Charges by <br />FY <br />$19,000 $1a,5se <br />$18,500 $18,077 <br />$nsls <br />$18,000 <br />$17,500 <br />$17,133 <br />$17,000 <br />$16,500 <br />$16,a: <br />$16,000 <br />$15533 <br />$15,500 <br />$15,000 <br />- <br />$14,500 — <br />$14,000 <br />13/14 14/15 <br />15/16 16/17 17/18 18/19 <br />■ Revenue (in thousands) <br />Source: Indian Rivr County <br />Finance Department <br />Figure 6.3 displays user fees and charges collected by Indian River County over the last six fiscal <br />years. During that time period, revenue from user fees and charges varied, but overall decreased <br />.87%. <br />• Special Assessments <br />Special assessments are compulsory payments <br />levied on real property for specific benefits <br />generated by public investments or services. <br />By law, the assessment levied must fairly reflect the <br />actual costs of the improvements. County revenues <br />which fall under the general category of special <br />assessments consist of street paving assessments, <br />street lighting district assessments, as well as <br />assessments for water, sewer, and drainage <br />improvements. Expenditures of special assessment <br />revenue are restricted to public improvement <br />Figure 6.4: Special Assessments <br />Revenue by FY <br />$800- $726 <br />$700 <br />$600 $505 $536 $562 $546 $531 <br />$500 <br />$400 <br />$300 <br />$200 - - <br />$100 — <br />13/14 14/15 15/16 16/17 17/18 18/19 <br />■Revenue (in thousands) <br />Source: Indian River County Finance Department <br />projects that directly benefit the property owner or <br />payee. For example, street paving assessment revenues must be spent on paving streets that directly <br />benefit the payer of the assessment. <br />Community Development Department Indian River County <br />Adopted December 1st 2020, Ordinance 2020-018 4 <br />