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Indian River County, Florida <br />* MEMORANDUM <br />�ORI04' <br />MA <br />FM <br />Indian River County <br />Administration Complex <br />1801 27th Street <br />Vero Beach, Florida 32960 <br />indianriver.gov <br />File ID: 25-0554 Type: Consent Staff Report Meeting Date: 5/20/2025 <br />TO: Board of County Commissioners <br />THROUGH: John A. Titkanich, Jr., County Administrator <br />FROM: Jennifer W. Shuler, County Attorney <br />DATE: May 6, 2025 <br />SUBJECT: Master Agreement to Reimburse Property Appraiser for Non -Ad Valorem Assessment <br />Costs <br />BACKGROUND <br />Indian River County uses the uniform method to collect non -ad valorem special assessments, which is governed <br />by Fla. Stat. 197.3632. This statute requires the County to enter into a written agreement with the Property <br />Appraiser and Tax Collector to reimburse them for necessary administrative costs incurred in the levy, <br />collection, and enforcement of non -ad valorem special assessments, which cannot exceed 2 percent of the <br />amount of special assessments collected and remitted. <br />Wesley Davis, the Indian River County Property Appraiser, has agreed to enter a "master" contract with Indian <br />River Board of County Commissioners, acting in their own capacity and on behalf of SWDD, to reimburse his <br />office for the administrative costs incurred to utilize the uniform method for the levy, collection, and <br />enforcement for all non -ad valorem assessments. Under this master agreement, the Property Appraiser will be <br />compensated in the amount of one percent (1%) of the amount of special assessments collected for public <br />assessments, such as the solid waste disposal and collection assessments, and in the amount of two percent <br />(2%) of the amount of special assessments collected for private benefit, such as neighborhood street lighting, <br />road paving and stormwater improvements. <br />This Agreement shall be renewed automatically for each subsequent fiscal year unless terminated in writing by <br />either party no later than January 10th to cancel the agreement for the subsequent fiscal year. <br />BUDGETARYIMPACT <br />Funding for the reimbursement of administrative costs for collection and enforcement of non -ad valorem <br />assessments will be budgeted in the impacted funds. <br />PREVIOUS BOARD ACTIONS <br />Over the years the County and the Property Appraiser have entered into a series of written agreements to <br />reimburse the Property Appraiser for the administrative costs for non -ad valorem assessment collection and the <br />Indian River County, Florida Page 1 of 2 Printed on 5/15/2025 <br />powered by legistarTM' 30 <br />