HomeMy WebLinkAbout2025-104AGREEMENT FOR REIMBURSEMENT OF COSTS FOR NON -AD
VALOREM ASSESSMENTS BETWEEN THE INDIAN RIVER COUNTY
BOARD OF COUNTY COMMISSIONERSAND THE INDIAN RIVER
COUNTY PROPERTY APPRAISER
This Agreement for Reimbursement of Costs associated with non -ad valorem
assessments (hereinafter "Agreement") is made as of May 20, 2025 by and between the
INDIAN RIVER COUNTY BOARD OF COUNTY COMMISSIONERS, acting in its own
capacity and on behalf of the Solid Waste District of Indian River County (hereinafter called
"County") and the INDIAN RIVER COUNTY PROPERTY APPRAISER (hereinafter
called "Property Appraiser")
WHEREAS, the County intends to levy non -ad valorem assessments to fund the cost
of providing essential public services or facilities providing a special benefit to property in
accordance with Florida law; and
WHEREAS, the County intends to utilize the uniform method of collection, as outlined
in Sections 197.3632 and 197.3635, Florida Statutes, for collecting such non -ad valorem
assessments; and
WHEREAS, the County has requested that the Property Appraiser place the County's
adopted non -ad valorem assessments on the Notice of Proposed Property Taxes and Proposed or
Adopted Non -Ad Valorem Assessments prepared in accordance with Section 200.069 Florida
Statutes; and
WHEREAS, the County and Property Appraiser must enter into a written agreement
providing for reimbursement of necessary administrative costs incurred by the Property Appraiser
in performing its functions pursuant to pursuant to Section 197.3632, Florida Statutes; and
WHEREAS, over the years the, County and the Property Appraiser have entered into a
series of written agreements to reimburse the Property Appraiser the administrative costs for non -
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ad valorem assessment collection and the parties intend to enter into this new agreement to replace
all prior agreements with this one new master agreement that governs all the County and SWDD's
non -ad valorem assessments; and
WHEREAS, the County has duly complied with the notice provisions and adopted an
annual resolution in compliance with the required resolutions set forth in Section 197.3632 Florida
Statutes, to entitle the County to utilize the non -ad valorem method of collection, which resolution
was timely provided to the Tax Collector, the Property Appraiser and the Florida Department of
Revenue.
NOW, THEREFORE, for good and valuable consideration and intending to be legally
bound thereby, the County and Property Appraiser agree as follows:
1. Scope of Agreement.
a. The above recitals are true and correct and are hereby incorporated herein by
reference.
b. The Property Appraiser agrees annually to place the County's adopted non -ad
valorem assessments on the Notice of Proposed Property Taxes and Proposed or
Adopted Non -Ad Valorem Assessments prepared in accordance with Section 200.069
Florida Statutes.
c. The Property Appraiser agrees that it will allow the information required by Section
197.3632(4)(b), Florida Statutes, for a notice by mail to be included on the Notice of
Proposed Property Taxes and Proposed or Adopted Non -Ad Valorem Assessments
prepared in accordance with Section 200.069 Florida Statutes, which includes: (i) the
purpose of the assessment; (ii) the total amount to be levied against each parcel; (iii)
the unit of measurement to be applied against each parcel to determine the
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assessment; (iv) the number of such units contained within each parcel; (v) the total
revenue the local government will collect by the assessment; (vi) a statement that
failure to pay the assessment will cause a tax certificate to be issued against the
property which may result in a loss of title; (vii) a statement that all affected property
owners have a right to appear at the hearing and to file written objections with the
local governing board within 20 days of the notice; (viii) and the date, time, and place
of the hearing.
d. The County agrees to annually carry out its duties in utilizing the uniform method for
the levy, collection, and enforcement of non -ad valorem assessments as set out in
Section 197.3632, Florida Statutes, for the non -ad valorem assessments imposed by
the County.
e. The County agrees to timely provide the Property Appraiser with all required
information to be included on the Notice of Proposed Property Taxes and Proposed
or Adopted Non -Ad Valorem Assessments prepared in accordance with Section
200.069, Florida Statutes, on compatible electronic media.
f. The County and Property Appraiser shall abide by all statutes, rules, and regulations
pertaining to the levy and collection of non -ad valorem assessments, including the
provisions of sections 197.3632, 197.3635, 200.069 Florida Statutes, as amended, and
any applicable rules duly promulgated by the Department of Revenue.
2. Compensation.
The County and Property Appraiser agree that, in consideration for the services herein
agreed to be performed by the Property Appraiser, the Property Appraiser shall be entitled
to payment from the County and SWDD for necessary administrative costs incurred by the
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Property Appraiser in utilizing the uniform method for the levy, collection, and enforcement
for non -ad valorem assessments in the amount of one percent (1 %) of the amount of special
assessments for public assessments, such as the solid waste disposal and collection
assessments, and in the amount of two percent (2%) of the amount of special assessments
for private benefit, such as neighborhood street lighting, road paving and stormwater
improvements. If there is any question as to whether an assessment is public or private, the
parties will work together in good faith to come to a mutual agreement to designate the
assessment.
3. Term.
a. This Agreement shall be effective on the date signed by the last party and shall
remain in effect until cancelled by either party as provided below.
b. This Agreement shall be renewed automatically for each subsequent fiscal year unless
terminated in writing by either party no later than January 10 to cancel the agreement
for the subsequent fiscal year.
4. The provisions in this Agreement are intended to be severable. If any provision of this
Agreement shall be held to be invalid or unenforceable in whole or in part, such
provision shall be ineffective to the extent of such invalidity or unenforceability
without in any manner affecting the validity or enforceability of the remaining
provisions of this Agreement.
b. This Agreement shall be governed by and construed in accordance with the laws of the
State of Florida.
c. It is anticipated by the parties that the terms and conditions of this Agreement may be
periodically amended or modified. Such amendments or modifications must be in
writing and must be duly executed by all parties to this Agreement.
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d. This Agreement shall be binding upon and enforceable against any successors of each
respective parry, including but not limited to successive County Managers, County
Commissioners, and the Property Appraiser.
e. By signing this Agreement, the parties hereto confirm and state that they have carefully
read this Agreement, that they know the contents hereof, that they fully expect to carry
out each and every provision, and that they intend to be legally bound by the rights and
obligations set forth herein.
f. The headings for each paragraph in this Agreement are for the purposes of reference
only and shall not limit or otherwise affect the meaning of any provision.
g. This document shall represent the complete agreement of the parties.
IN WITNESS WHEREOF, the parties have duly executed this Agreement as of the day
and year first above written.
INDIAN RIVER COUNTY AND :�,�i��0 ?M!ss�•••
SOLID WASTE DISPOSAL DISTRIG.• ^�
OF INDIAN RIVER COUNTY, FLOJU
Jo E. Flescher, Chairman: oma'
a •`9y� ., . ►�, , , oma;•
ATTEST:
&A -
Ry Butler
Clerk of Court & Comptroller
Approved as to form and legal sufficiency:
By:rV
Jenn' r W. S uler, County Attorney
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INNDJA4�RIVER COUNTY PROPERTY APPRAISER
Wesley Davis, Property Appraiser
Approved as to form and legal sufficiency:
Counsel for Property Appraiser