Laserfiche WebLink
Indian River County, Florida <br />* * MEMORANDUM <br />��ORIOA <br />Indian River County <br />Administration Complex <br />1801 27th Street <br />Vero Beach, Florida 32960 <br />indianriver.gov <br />File ID: 25-0556 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 5, 2025 <br />SUBJECT: Agreement to Reimburse Tax Collector for Universal Solid Waste Non Ad <br />Valorem Assessment 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. On December 17, 2024, the Board of County <br />Commissioners, sitting as the Solid Waste Disposal District (SWDD), adopted a resolution indicating its intent <br />to use the uniform method to collect a new non -ad valorem special assessment to fund universal collection of <br />solid waste for residential properties in the unincorporated area of Indian River County. <br />Attached is an agreement between SWDD and Carole Jean Jordan, the Indian River Tax Collector, that would <br />reimburse her office for the administrative costs for collection and enforcement of this expected new special <br />assessment, in an amount not to exceed 2 percent, which the Tax Collector will deduct automatically when <br />sending funds to the County. The agreement would renew each year unless either party ends it in writing with at <br />least 60 days notice. <br />BUDGETARYIMPACT <br />Funding for the 2% administrative costs will be programmed into the expense budgets for each fund impacted. <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 i_egistar`" 42 <br />