HomeMy WebLinkAbout2023-014RESOLUTION NO. 2023- 014
A RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS OF INDIAN
RIVER COUNTY, FLORIDA ELECTING TO USE OPTIONAL SALES TAX
REVENUE FOR BEACH AND DUNE CONSTRUCTION IN SECTOR 3 AND
SECTOR 5.
WHEREAS, on November 8, 2016, the electors of Indian River County approved the
extension of the one -cent sales surtax to be used to finance, plan and construct infrastructure
including roads, bridges, jail expansion, libraries, fire/paramedic stations, stormwater
improvements, recreation facilities, county administration buildings, closure of landfills, and any
other county and municipality infrastructure projects allowed by law; and
WHEREAS, section 212.055(2), Florida Statutes, authorizes local governments to use the
discretionary sales surtax for a number of purposes, which include construction of infrastructure;
and
WHEREAS, infrastructure is defined under section 212.055(2), Florida Statutes, as "[a]ny
fixed capital expenditure or fixed capital outlay associated with the construction, reconstruction,
or improvement of public facilities that have a life expectancy of 5 or more years, any related land
acquisition, land improvement, design, and engineering costs, and all other professional and
related costs required to bring the public facilities into service"; and
WHEREAS, section 212.055(2), Florida Statutes states that "[f]or purposes of this sub -
subparagraph, the term "public facilities" means facilities as defined in s. 163.3164(39),
s. 163.3221(13), or s. 189.012(5), and includes facilities that are necessary to carry out
governmental purposes, including, but not limited to, fire stations, general governmental office
buildings, and animal shelters, regardless of whether the facilities are owned by the local taxing
authority or another governmental entity"; and
11
RESOLUTION NO. 2023- 014
WHEREAS, Section 102(9) of the Robert T. Stafford Disaster Relief and Emergency
Assistance Act, as Amended defines a public facility, and Title 44 of the Code of Federal
Regulations (CFR), Section 206.201(c) further defines a facility as "an improved and maintained
natural feature"; and
WHEREAS, the standard Perpetual Beach Management and Assessment Easements
executed by property owners allow for inter alfa, the construction of "a public beach and dune
system"; and
WHEREAS, the 2019 Beach Preservation Plan Update notes that several of the beach
sectors are "critically eroded areas" within Indian River County; and
WHEREAS, the County's beach and dune construction projects are designed to have a
life expectancy of 5 or more years; and
WHEREAS, the Indian River County Board of County Commissioners desires to utilize
optional sales tax funds per section 212.055(2), Florida Statutes to construct the public beach
and dune system, a public facility designed with a life expectancy of 5 or more years.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY:
1. The Indian River County Board of County Commissioners authorizes the use of
optional sales tax funds to construct the public beach and dune system, a public facility
designed with a life expectancy of 5 or more years.
The Resolution was moved for adoption by Commissioner Flescher , and the motion
was seconded by Commissioner Loar , and upon being put to a vote, the vote was as
follows:
Chairman Joseph H. Earman AYE
Vice -Chairman Susan Adams AYE
Commissioner Joseph E. Flescher AYE
Commissioner Deryl Loar AYE
Commissioner Laura Moss NAY
2
RESOLUTION NO. 2023- 014
The Chairman thereupon declared the Resolution duly passed and adopted this 18th day of
April , 2023.
BOARD OF COUNTY COMM ISSIONERS;••'co�%% '- s ;'
INDIAN RIVER COUNTY, FLORIDA :y'
By:
Jo . Ea hairman �;�y•. ;t
,•O�q.• .
•: vRiVER COIN
ATTEST: Jeffrey R. Smith, Clerk of
Circuit MomptrollerBy: l��itJ
Deputy Clerk
Approved as to form and legal sufficiency:
By:
Dy6rn Reingold, County Attorney
3