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Comprehensive Plan Capital Improvements Element <br />or services provided by that department. In Indian River County, Utility System, Solid Waste <br />Disposal District, Golf Course, and Building Division are enterprise funds. <br />Table 6.1 shows that enterprise fund revenue represented 19.43% of Indian River County's total <br />funds for FY 2020/21. 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 />24.85%. <br />• User Fees and Charges <br />User fees and charges represent revenue <br />received by the county for providing <br />various general services. Those fees and <br />charges are necessary because taxes alone <br />cannot totally keep up with the increasing <br />costs of services. This category includes <br />fees collected by the Tax Collector's <br />Office, the Clerk of the Circuit Court, the <br />Property Appraiser's Office, the Sheriff's <br />Department, and the Recreation and Parks <br />Department. This category also includes <br />other miscellaneous user fees charged by <br />the county for general services not financed <br />Figure 6.3: User Fees and Charges by FY <br />by other fund sources. In FY 2020/21, user fees and charges represented 5.97% ofall funds collected <br />by Indian River County. <br />Figure 6.3 displays user fees and charges collected by Indian River County over the last six fiscal <br />ears Duringthat time eriod revenue <br />.7 p <br />from user fees and charges varied, but <br />overall increased by 26.06%. <br />• Special Assessments <br />Special assessments are compulsory <br />payments levied on real property for <br />specific benefits generated by public <br />investments or services. <br />By law, the assessment levied must fairly <br />reflect the actual costs of the <br />improvements. County revenues which <br />fall under the general category of special <br />assessments consist of street paving <br />Community Development Department <br />Adopted December _, 2022, Ordinance 2022 - <br />Figure 6.4: Special Assessments <br />Revenue by FY <br />$580 <br />5562 <br />$560 5546 <br />$540 5536 6531 <br />$520 s5as <br />$500 5488 <br />$480 <br />$460 <br />$440 <br />15/16 16/17 17/18 18/19 19/20 20/21 <br />■Revenue (n thousands) <br />Source: Indian River County Finance Department <br />Indian River County <br />4 <br />223 <br />