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reviewed his Memorandum of May 28, 2002: TO: James E. Chandler, County Administrat FROM: Charles W. Sembler, Tax Collector SUBJECT: Agenda Item DATE: May 28, 2002 Ft, Please place the following on the Agenda for the Board of County Commissioners meeting on June 4, 2002. In an attempt to keep the Indian River County Board of County Commissioners aware of any statutory changes relating to billing and collection of real and personal property taxes, we are submitting to you the following information for your consideration. Recently, the Florida Statute 197.212 was amended giving the Board of County Comrrussioners authority to adopt a resolution instructing the collector not to mail tax notices to a taxpayer when the amount of taxes shown on the tax notice is less than an amount up to $30. The statute goes on to say that the resolution shall also instruct the property appraiser that he or she shall not make an extension of the tax roll for any parcel for which the tax would amount to Less than an amount up to $30. BACKGROUND On September 5, 1989, the Indian River County Board of County Commissioners passed resolution #89-84, instructing the property appraiser not to make an extension on the tax roll for any parcel for which the tax would be less than FIVE DOLLARS ($5.00). At that time Florida Statute 197.212 gave the Board the authority to pass such a resolution. The same statute has now been amended to increase the not less than amount up to $30.00 from $5.00. Attachment A to this agenda item breaks down, by type of tax and dollar amount, those parcels, whose total tax bill is $30.00 and under, which would be affected if the minimum were raised to $30.00. It also identifies the gross financial affect on each taxing district. This information, in Attachment A, was provided by the Indian River County Property Appraiser. Attachment B details the approximate costs involved in billing and collecting those bills that are $30.00 or less. ALTERNATIVES: 1) The Board of County Commissioners adopt a resolution which instructs the Property Appraiser not to make extension of the tax roll for any parcels whose total tax bill is $30.00 or less, and instructs the Tax Collector not to mail tax notices to a taxpayer when the total amount shown on the bill is $30.00 or less. 2) The Board of County Commissioners adopt a resolution which instructs the Property Appraiser not to make extension of the tax roll and the Tax Collector not to mail tax notices for any parcels whose taxes are less than another amount chosen by the Board not to exceed $30.00. June 4, 2002 52 .ff 6 0