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Indian River County, Florida <br />* * MEMORANDUM <br />File ID: 25-0555 Type: Consent Staff Report <br />TO: Board of County Commissioners <br />THROUGH: John A. Titkanich, Jr., County Administrator <br />FROM: Jennifer W. Shuler, County Attorney <br />DATE: May 5, 2025 <br />Indian River County <br />Administration Complex <br />1801 27th Street <br />Vero Beach, Florida 32960 <br />indiandver.gov <br />Meeting Date: 5/20/2025 <br />SUBJECT: Agreement to Reimburse Tax Collector for Waters Edge 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. Indian River County recently created a new non -ad <br />valorem assessment for the replacement of culvert piping in the Waters Edge Phase II Subdivision. <br />Attached is an agreement reached with Carole Jean Jordan, the Indian River Tax Collector, to reimburse her <br />office for the administrative costs for collection and enforcement of this new special assessment, in an amount <br />not to exceed 2 percent, which the Tax Collector will deduct automatically when sending funds to the County. <br />The agreement will renew each year unless either party ends it in writing with at least 60 days notice. <br />BUDGETARY IMPACT <br />Funding for the reimbursement of administrative costs for collection and enforcement of this new special <br />assessment, not to exceed 2 percent, will be budgeted and available in the Water's Edge fund once established. <br />PREVIOUS BOARD ACTIONS <br />On April 8, 2025 the Board adopted Resolution 2025-014, which approved the special assessment roll for the <br />replacement of culvert piping in the Waters Edge Phase II Subdivision in Indian River County. <br />STAFF RECOMMENDATION <br />Staff recommends the Board of County Commissioners approve the attached agreement with the Indian River <br />County Tax Collector. <br />Indian River County, Florida Page 1 of 1 Printed on 5/15/2025 <br />powered by Legistar' 38 <br />