HomeMy WebLinkAbout2026-031INDIAN RIVER COUNTY, FLORIDA
INITIAL ASSESSMENT RESOLUTION
FOR RAIN TREE CORNER
CULVERT REPLACEMENT PROJECT
RESOLUTION NO. 2026- 031
ADOPTED APRIL 7, 2026
TABLE OF CONTENTS
Page
SECTION 1.
AUTHORITY....................................................................................2
SECTION 2.
PURPOSE AND DEFINITIONS.......................................................2
SECTION 3.
LEGISLATIVE DETERMINATIONS.................................................5
SECTION 4
DESCRIPTION OF PROPOSED MSBU..........................................7
SECTION 5.
ASSESSMENT ROLL......................................................................8
SECTION 6.
PUBLIC HEARING..........................................................................8
SECTION 7.
NOTICE BY PUBLICATION............................................................8
SECTION 8.
NOTICE BY MAIL............................................................................9
SECTION 9.
ESTIMATED CAPITAL COST.........................................................9
SECTION 10.
IMPOSITION OF ASSESSMENTS..................................................9
SECTION 11.
ASSESSMENT UNITS..................................................................10
SECTION 12.
PREPAYMENT AMOUNTS...........................................................10
SECTION 13.
COMPUTATION OF ASSESSMENTS..........................................10
SECTION 14.
PREPAYMENT OPTION...............................................................12
SECTION 15.
MANDATORY PREPAYMENT......................................................12
SECTION 16.
REALLOCATION UPON FUTURE SUBDIVISION ........................14
SECTION 17.
METHOD OF COLLECTION.........................................................14
SECTION 18.
SEVERABILITY..............................................................................14
SECTION 19.
EFFECTIVE DATE........................................................................14
APPENDIX A.
FORM OF NOTICE TO BE PUBLISHED .....................................
A-1
APPENDIX B.
FORM OF MAILED NOTICE .......................................................
B-1
APPENDIX C.
DESCRIPTION OF TAX PARCELS LOCATED IN THE MSBU...
C-1
RESOLUTION NO. 2026- 031
A RESOLUTION OF THE BOARD OF COUNTY
COMMISSIONERS OF INDIAN RIVER COUNTY, FLORIDA,
RELATING TO THE CONSTRUCTION AND FUNDING OF
THE CULVERT REPLACEMENT PROJECT WITHIN THE
PROPOSED RAINTREE MUNICIPAL SERVICE BENEFIT
UNIT; ESTABLISHING THE TERMS AND CONDITIONS OF
PROPOSED SPECIAL ASSESSMENTS TO FUND THE
CULVERT REPLACEMENT PROJECT; ESTABLISHING THE
PROPOSED RAIN TREE CORNER SUBDIVISION CULVERT
REPLACEMENT PROJECT MUNICIPAL SERVICE BENEFIT
UNIT; PROVIDING LEGISLATIVE FINDINGS, PURPOSE
AND DEFINITIONS; ESTABLISHING THE ESTIMATED
CAPITAL COST; DIRECTING THE PREPARATION OF THE
ASSESSMENT ROLL; ESTABLISHING A PUBLIC HEARING
TO CONSIDER IMPOSITION OF THE PROPOSED
ASSESSMENTS AND THE METHOD OF THEIR
COLLECTION; DIRECTING THE PROVISION OF NOTICE;
PROVIDING FOR THE CALCULATION OF PREPAYMENT
AMOUNTS AND SETTING FORTH PROVISIONS FOR
OPTIONAL AND MANDATORY PREPAYMENTS;
PROVIDING FOR REALLOCATION; AND PROVIDING FOR
CONFLICTS; PROVIDING FOR SEVERABILITY AND AN
EFFECTIVE DATE.
WHEREAS, the Board adopted Chapter 206 of the Indian River County Code of
Ordinances (the "Ordwance"), to provide a uniform method and established procedures for
the levying of special assessments for essential public services and facilities pursuant to
the County's home rule authority and the Uniform Assessment Collection Act; and
WHEREAS, the culvert located at the intersection of 12th Street and 54th Avenue
has structurally degraded threatening a loss of access to the Rain Tree Corner Subdivision;
and
WHEREAS, a majority of the property owners in the Rain Tree Corner Subdivision
have petitioned the Indian River Board of County Commissioners to replace the culvert and
to form a special assessment to repay the County the costs for the capital improvement;
and
WHEREAS, the Board desires to adopt a new special assessment for a culvert
replacement in the Rain Tree Corner Subdivision and adopt this Initial Assessment
Resolution to establish the Assessments as set forth herein.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF INDIAN RIVER COUNTY, FLORIDA, AS FOLLOWS:
SECTION 1. AUTHORITY. This resolution is adopted pursuant to the provisions of
the Master Capital and Service Assessment, Chapter 206 of the Indian River County Code
of Ordinances (the "Ordinance"), Article VIII, Section 1, Florida Constitution, section 125.01,
Florida Statutes, and other applicable provisions of law.
SECTION 2. PURPOSE AND DEFINITIONS.
(A) This resolution constitutes the Initial Assessment Resolution as defined in the
Ordinance.
(B) Unless the context indicates otherwise, words imparting the singular number,
include the plural number, and vice versa; the terms "hereof," "hereby," "herein," "hereto,"
"hereunder" and similar terms refer to this resolution; and the term "hereafter" means after,
and the term "heretofore" means before, the effective date of this resolution. Words of any
gender include the correlative words of the other genders, unless the sense indicates
otherwise. Words imparting the singular number, include the plural number, and vice versa.
(C) All capitalized words and terms not otherwise defined herein shall have the
meanings set forth in the Ordinance. As used in this Initial Assessment Resolution, the
E
following terms shall have the following meanings, unless the context hereof otherwise
requires:
"Adjusted Prepayment Amount" means the amount required to prepay the
Assessment for each Tax Parcel located in the MSBU, as computed pursuant to Section
12(B) hereof and revised annually pursuant to Section 13(E) hereof.
"Annual Capital Component" means the amount computed for each Tax Parcel
pursuant to Section 13(A) hereof.
"Assessment" means an annual Capital Assessment, as defined in the Ordinance,
imposed against property located within the MSBU to fund the Project Cost of the Culvert
Replacement Project to serve the MSBU and related expenses, computed in the manner
described in Section 13 hereof.
"Assessment Roll" means the non -ad valorem assessment roll relating to the
Project Cost of the Culvert Replacement Project to serve the MSBU and related expenses.
"Capital Cost" means the Capital Cost, as defined in the Ordinance, and more
specifically defined as all or any portion of the expenses that are properly attributable to the
acquisition, design, construction, and installation (including demolition, environmental
mitigation and relocation) of the Culvert Replacement Project and imposition of the
Assessments under generally accepted accounting principles; and including reimbursement
to the County for any funds advanced for the Capital Cost.
"Collection Cost" means the estimated cost to be incurred by the County during
any Fiscal Year in connection with the preparation of the Assessment Roll and collection of
Assessments.
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"Collection Cost Component" means the amount computed for each Tax Parcel
pursuant to Section 13(B) hereof.
"Culvert Replacement Project" means a Local Improvement, as defined in the
Ordinance, and more specifically defined as the design, acquisition, construction, and
installation of a Stormwater Culvert Replacement for a total of 60 linear feet of 84 -inch
reinforced concrete pipe and other appurtenant facilities located at the intersection of 12th
Street and 54th Avenue at the entrance to the MSBU, including removal of vegetation,
asphalt pavement, and installation of rip -rap rubble slope protection to provide subdivision
access and stormwater management services to all Tax Parcels located in the MSBU.
"Initial Prepayment Amount" means the amount computed pursuant to Section
12(A) hereof for each Tax Parcel in the MSBU to prepay the Assessment in full.
"Platted Lot" means a platted lot within the MSBU as of the date of the Final
Assessment Resolution on which a Single -Family Residential Unit has been or can be
constructed or sited in accordance with applicable laws and regulations.
"Project Cost" means (A) the Capital Cost of the Culvert Replacement Project, and
(B) any other costs or expenses related thereto, including administration and notice costs.
"Single -Family Residential Unit" means a building consisting of one or more
rooms arranged, designed, used, or intended to be used as living quarters for one family
only.
"Statutory Discount Amount" means the amount computed for each Tax Parcel
pursuant to Section 13(C) hereof.
"Tax Parcel" means a parcel of property to which the Property Appraiser has
assigned a distinct ad valorem property tax identification number.
C!
"Rain Tree Corner Subdivision Culvert Replacement Project Municipal Service
Benefit Unit" or "MSBU" means the Assessment Area as defined in the Ordinance, as
described in Section 4 hereof.
SECTION 3. LEGISLATIVE DETERMINATIONS. It is hereby ascertained,
determined and declared that the provision of the Culvert Replacement Project to be
funded by the Project Cost provides a special benefit to the Assessed Property based upon
the following legislative determinations:
(A) Upon the adoption of this Initial Assessment Resolution determining the
Capital Cost and Project Cost for the Culvert Replacement Project and identifying the
Assessed Property to be included in the Assessment Roll, the legislative determinations in
Section 206.03 of the Ordinance are hereby ratified and confirmed.
(B) The Board has enacted the Ordinance to provide for the creation of
Assessment Areas, including municipal service benefit units, and authorize the imposition
of Assessments to fund the construction of Local Improvements to serve the property
located therein.
(C) The Culvert Replacement Project constitutes a Local Improvement as defined
in the Ordinance, which permits proper stormwater drainage and management for
properties located in the MSBU and helps preserve and maintain proper ingress and
egress to all properties within the MSBU. The existing culverts located at the entrance to
the MSBU and handling stormwater drainage for all properties within the MSBU are
collapsing and in imminent need of replacement to ensure the drainage system within the
MSBU functions properly and the subdivision entrance remains accessible for property
5
owners, their invitees, and the provision of emergency services, mail delivery, and other
public services.
(D) The Board desires to create the MSBU for the purpose of providing the
Culvert Replacement Project to serve 16 Tax Parcels within the boundaries of the MSBU
and finds that the provision of the Culvert Replacement Project serves a public purpose.
(E) The provision of the Culvert Replacement Project will provide a special benefit
to the Tax Parcels located within the MSBU and will possess a logical relationship to the
use and enjoyment of property by: (1) ensuring the provision of ongoing and proper
drainage and stormwater management services and the availability and use of such
facilities and improvements by the owners and occupants of Assessed Property to properly
and safely detain, retain, convey, and treat stormwater discharged from such properties; (2)
stabilizing or increasing of property values due to the presence of a comprehensive,
properly functioning stormwater drainage system that safeguards and preserves ingress
and egress for all properties within the MSBU; (3) increased safety and better access to
property; (4) improved property appearance due to the presence of a comprehensive,
properly functioning stormwater drainage system within the MSBU; (5) rendering property
more adaptable to a current or reasonably foreseeable new and higher use; (6) alleviation
of the burdens caused by stormwater runoff and accumulation attendant with the use of
Assessed Property; and (7) the enhancement of environmentally responsible use and
enjoyment of property.
(F) All Tax Parcels within the MSBU are Platted Lots on which a Single -Family
Residential Unit has been or can be sited in accordance with existing policies and
procedures. Given that all such Single -Family Residential Units should generate a
C.
comparable amount of stormwater runoff, it is fair and reasonable to use Platted Lots as the
Assessment Unit and to apportion the Project Cost equally upon all such Platted Lots,
regardless of minor variations in Platted Lot size and the value of the Platted Lots.
(G) Due to the relative small number of property owners in the MSBU compared
to the total Capital Cost and resulting Project Cost, the County has decided to reduce the
annual financial impact the Assessment will have on the real property owners in the
proposed MSBU by providing a ten (10) year internal loan to the real property owners to
allow financing for their share of the Capital Cost.
(H) The Board hereby finds and determines that the Assessments to fund the
Culvert Replacement Project provide an equitable method of funding construction of the
project by fairly and reasonably allocating the cost to specially benefitted property, based
upon the number of Platted Lots attributable to each Tax Parcel, in the manner hereinafter
described.
SECTION 4. DESCRIPTION OF PROPOSED MSBU.
(A) The proposed Rain Tree Corner Subdivision Culvert Replacement Project
Municipal Service Benefit Unit shall include the property included the Rain Tree Corner
Subdivision recorded in Plat Book 9, Page 88 of the Official Records of Indian River County
and set forth in Appendix C attached hereto and incorporated herein.
(B) The MSBU is proposed for the purpose of improving the use and enjoyment
of all properties located therein by the provision of the Culvert Replacement Project to
provide a comprehensive, properly functioning stormwater drainage system and the
preservation of safe and adequate ingress and egress for all properties within the MSBU.
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SECTION 5. ASSESSMENT ROLL.
(A) The County Administrator is hereby directed to prepare a final estimate of the
Capital Cost and Project Cost of the Culvert Replacement Project and to prepare the
preliminary Assessment Roll for the Fiscal Year beginning October 1, 2026, in the manner
provided in Section 206.32 of the Ordinance.
(B) The County Administrator shall apportion the Capital Cost and Project Cost of
the Culvert Replacement Project among the parcels of real property within the MSBU as
reflected on the Tax Roll in conformity with Sections 11, 12, and 13 hereof.
(C) A copy of the Ordinance, this Initial Assessment Resolution, documentation
related to the estimated Capital Cost and Project Cost, and the preliminary Assessment
Roll shall be maintained on file in the office of the County Administrator and open to public
inspection. The foregoing shall not be construed to require that the Assessment Roll be in
printed form if the amount of the Assessment for each Tax Parcel can be determined by
use of a computer terminal available to the public.
SECTION 6. PUBLIC HEARING. There is hereby established a public hearing to be
held at 9:01 a.m. on May 5, 2026, in the Commission Chambers, Indian River County
Administration Complex, 1801 27th Street, Vero Beach, Florida, to consider (A) creation of
the MSBU, (B) imposition of the Assessments, and (C) collection of the Assessments
pursuant to the Uniform Assessment Collection Act.
SECTION 7. NOTICE BY PUBLICATION.
The County Administrator shall publish a notice of the public hearing authorized by
Section 6 hereof in the manner and the time provided in Section 206.33 of the Ordinance.
The notice shall be published no later than April 14, 2026, in substantially the form attached
E:3
hereto as Appendix A.
SECTION 8. NOTICE BY MAIL.
(A) The County Administrator shall provide first class mailed notice of the public
hearing authorized by Section 6 hereof by first class mail to the Owner of Each Tax Parcel
of Assessed Property in the manner and time provided in Section 206.34 of the Ordinance.
All first class mailed notices shall be mailed no later than April 14, 2026, in substantially
the form attached hereto as Appendix B.
(B) For Tax Parcels with exempt "home addresses" pursuant to Section
119.071(4), Florida Statutes, the County Administrator shall work with the Property
Appraiser and/or Tax Collector for provision of notice.
SECTION 9. ESTIMATED CAPITAL COST.
(A) The estimated Capital Cost for the Culvert Replacement Project is
$217,780.00.
(B) The resulting Project Cost of the Culvert Replacement Project will be funded
through the imposition of Assessments against property located in the MSBU in the manner
set forth in Section 11, 12, and 13 hereof.
SECTION 10. IMPOSITION OF ASSESSMENTS.
(A) Unless prepaid, Assessments shall be imposed against all real property
located within the MSBU and collected over a period of ten (10) years. The first annual
Assessment will be included on the ad valorem tax bill mailed in November 2026.
(B) In accordance with Section 206.08 of the Ordinance, when imposed the
Assessment shall constitute a lien upon the Tax Parcels located in the MSBU, which lien
shall be equal in rank and dignity with the liens of all state, county, district, or municipal
01
taxes and special assessments. Except as otherwise provided by law, such lien shall be
superior in dignity to all other prior liens, mortgages, titles, and claims, until paid.
SECTION 11. ASSESSMENT UNITS. To reflect the relative amount of special
benefit to be derived from provision of the Culvert Replacement Project, all Tax Parcels
within the MSBU shall be assessed based on the number of Platted Lots included within
that Tax Parcel.
SECTION 12. PREPAYMENT AMOUNTS.
(A) Upon adoption of the Final Assessment Resolution, an Initial Prepayment
Amount for each Tax Parcel located within the MSBU shall be calculated as the sum of (1)
the amount computed by (a) dividing the number of Platted Lots attributable to such Tax
Parcel by the total number of Platted Lots attributable to all Tax Parcels within the MSBU,
and (b) multiplying the result by the estimated Capital Cost of the Culvert Replacement
Project.
(B) After the expiration of the time period established by the County in the Final
Assessment Resolution during which it will accept the Initial Prepayment Amount, an
Adjusted Prepayment Amount for each Tax Parcel shall be calculated as provided in
Section 13(E) hereof.
SECTION 13. COMPUTATION OF ASSESSMENTS. The annual Assessment
shall be computed for each Tax Parcel in the manner set forth in this Section 13.
(A) ANNUAL CAPITAL COMPONENT. The "Annual Capital Component" shall be
calculated for each Fiscal Year in which the Initial Prepayment Amount (or Adjusted
Prepayment Amount, if applicable) of the Tax Parcel is outstanding as the annual
installment of principal due based on a debt service schedule prepared with the Initial
10
Prepayment Amount for such Tax Parcel as the beginning balance and ensuring that the
principal is payable in equal installments over a 10 -year period.
(B) COLLECTION COST COMPONENT. The "Collection Cost Component" shall
be computed each Fiscal Year for each Tax Parcel by (1) dividing (a) the Initial or Adjusted
Prepayment Amount, as applicable, for such Tax Parcel by (b) the sum of the aggregate
Initial or Adjusted Prepayment Amount, as applicable, remaining in the MSBU, and (2)
multiplying the result by the Collection Cost.
(C) STATUTORY DISCOUNT AMOUNT. The "Statutory Discount Amount" shall
be computed for each Tax Parcel as the amount the County is allowed by law to budget
receipts, which shall also include the maximum discount for early payment of ad valorem
taxes and non -ad valorem assessments, such amount to be calculated by deducting (1) the
sum of (a) the Annual Capital Component and (b) the Collection Cost Component, from (2)
the amount computed by dividing (a) the sum of (i) the Annual Capital Component and (ii)
the Collection Cost Component, by (b) 0.95.
(D) ASSESSMENT. The annual Assessment for each Tax Parcel shall be
computed as the sum of (1) the Annual Capital Component, (2) the Collection Cost
Component and (3) the Statutory Discount Amount.
(E) REVISION OF ADJUSTED PREPAYMENT AMOUNT. Upon certification of
the Assessment Roll each Fiscal Year, the revised Adjusted Prepayment Amount for each
Tax Parcel shall be computed by deducting (1) the principal component of the Annual
Capital Component determined in Section 13(A) above and included on the Assessment
Roll for the Tax Parcel, from (2) the Adjusted Prepayment Amount, as initially set pursuant
to Section 12(B) hereof and thereafter revised pursuant to this Section 13(E) (or for the
11
initial Assessment Roll, the Initial Prepayment Amount), utilized to compute the annual
Assessment included on the Assessment Roll for such Tax Parcel.
SECTION 14. PREPAYMENT OPTION.
(A) If allowed by the Board in its sole discretion, the owner of each Tax Parcel
subject to the Assessments may be allowed to prepay all future unpaid annual
Assessments upon payment of an amount equal to the Initial or Adjusted Prepayment
Amount for such Tax Parcel, as applicable.
(B) During any period commencing on the date the annual Assessment Roll is
certified for collection pursuant to the Uniform Assessment Collection Act and ending on
the next date on which unpaid ad valorem taxes become delinquent, the County may
reduce the amount required to prepay the future unpaid annual Assessments for the Tax
Parcel by the amount of the Assessment that has been certified for collection with respect
to such Tax Parcel.
(C) The amount of all prepayments made pursuant to this Section 14 shall be
final. The County shall not be required to refund any portion of a prepayment if (1) the
Capital Cost or Project Cost of the Culvert Replacement Project is less than the amount
upon which such Adjusted Prepayment Amount was computed, (2) the Adjusted
Prepayment Amount is reduced upon issuance of the Permanent Original Obligations, or
(3) annual Assessments will not be imposed for the full number of years anticipated at the
time of such prepayment.
SECTION 15. MANDATORY PREPAYMENT.
(A) The owner of a Tax Parcel subject to the Assessment shall immediately
prepay all future unpaid annual Assessments for such Tax Parcel if (1) the Tax Parcel is to
12
be acquired or otherwise transferred to an entity for which Assessments cannot be
collected pursuant to the Uniform Assessment Collection Act through condemnation,
negotiated sale or otherwise, (2) the Tax Parcel is subject to annexation by a governmental
unit, or (3) a tax certificate has been issued and remains outstanding in respect of the Tax
Parcel and the County, at its sole option, elects to accelerate the Assessment. In the case
of (1) or (2) above, the owner of the Tax Parcel prior to condemnation, sale or other transfer
must notify the County at least 30 days prior to the proposed acquisition or transfer date in
order to allow the County sufficient time to determine the final amount due. Failure to
provide such notice shall cause an automatic acceleration of such Assessment, the
effective date of which is 10 days prior to the proposed acquisition or transfer date.
(B) The amount required to prepay the future unpaid annual Assessments will be
equal to the Initial or Adjusted Prepayment Amount for such Tax Parcel, as applicable.
(C) During any period commencing on the date the annual Assessment Roll is
certified for collection pursuant to the Uniform Assessment Collection Act and ending on
the next date on which unpaid ad valorem taxes become delinquent, the County may
reduce the amount required to prepay the future unpaid annual Assessments for the Tax
Parcel by the amount of the Assessment that has been certified for collection with respect
to such Tax Parcel.
(D) The amount of all prepayments made pursuant to this Section 15 shall be
final. The County shall not be required to refund any portion of a prepayment if (1) the
Capital Cost of the Culvert Replacement Project is less than the amount upon which such
Adjusted Prepayment Amount was computed, or (2) annual Assessments will not be
imposed for the full number of years anticipated at the time of such prepayment.
13
(E) Collection by the County of mandatory prepayments pursuant to this Section
15 is supplemental and in addition to any other legally available remedy the County may
seek for repayment of the Assessments.
SECTION 16. REALLOCATION UPON FUTURE SUBDIVISION. If a Tax
Parcel includes more than one Platted Lot, the Assessment imposed against such Tax
Parcel may be reallocated among the Platted Lots upon (1) application of the owner and (2)
assignment of a distinct ad valorem property tax identification number to each Platted Lot
or any combination of Platted Lots by the Property Appraiser.
SECTION 17. METHOD OF COLLECTION. The Assessments shall be
collected pursuant to the Uniform Assessment Collection Act as provided in Section 206.45
of the Ordinance; provided however, that any Assessment against Government Property
shall be collected pursuant to Section 206.47 of the Ordinance.
SECTION 18. SEVERABILITY. If any clause, section or provision of this
Resolution shall be declared unconstitutional or invalid for any reason or cause, the
remaining portion of said Resolution shall be in full force and effect and be valid as if such
invalid portion thereof had not been incorporated herein.
SECTION 19. EFFECTIVE DATE. This Initial Assessment Resolution shall
take effect immediately upon its passage and adoption.
14
The resolution was moved for adoption by Commissioner
Susan Adams 'and the motion was seconded by Commissioner
Joseph E. Flescher and, upon being put to a vote, the vote was as follows:
Chairman Deryl Loar AYE
Vice Chairman Laura Moss AYE
Commissioner Susan Adams AYE
Commissioner Joe Earman AYE
Commissioner Joseph E. Flescher AYE
The Chairman thereupon declared the resolution duly passed and adopted this 7th day of
April, 2026.
:,.. ion„•
BOARD OF COUNTY COMMISSION.Ef�, n�F•,
INDIAN RIVER COUNTY, FLORIQk-'
(SEAL)
By: oQo:
De I Loar, Chairman `••9l -�'
rY
BCC approved: April 7, 2026
ATTEST: Ryan L. Butler, Clerk of the Circuit Court and Comptroller
By:
Clerk
Approved as to form
and legal sufficiency:
By: (_�2
Christopher Hicks
Assispht County Attorney
15
/e1»:1kiIa]1*1111
FORM OF NOTICE TO BE PUBLISHED
APPENDIX A
FORM OF NOTICE TO BE PUBLISHED
To Be Published by April 14, 2026
[INSERT MAP OF RAIN TREE CORNER SUBDIVISION]
NOTICE OF HEARING TO IMPOSE AND PROVIDE FOR
COLLECTION OF SPECIAL ASSESSMENTS IN THE RAIN TREE CORNER
SUBDIVISION MUNICIPAL SERVICES BENEFIT UNIT
Notice is hereby given that the Board of County Commissioners of Indian River
County, Florida will conduct a public hearing to consider creation of the Rain Tree Corner
Subdivision Culvert Replacement Project Municipal Service Benefit Unit, as shown above,
and to impose non -ad valorem special assessments against residential properties located
therein to fund the cost of a Culvert replacement project within the proposed MSBU.
The public hearing will be held at 9:01 a.m. on May 5, 2026, in the Commission
Chambers, Indian River County Administration Complex, 1801 27th Street, Vero Beach,
Florida, for the purpose of receiving public comment on the proposed assessments and
their collection on the ad valorem tax bill. All affected property owners have a right to
appear at the hearing and to file written objections with the Board within 20 days of this
notice. If a person decides to appeal any decision made by the Board with respect to any
matter considered at the hearing, such person will need a record of the proceedings and
may need to ensure that a verbatim record is made, including the testimony and evidence
upon which the appeal is to be made. In accordance with the Americans with Disabilities
Act, persons needing a special accommodation or an interpreter to participate in this
proceeding should contact the County at (772) 226-3491 at least two (2) business days
prior to the date of the hearing.
The assessments have been proposed to fund the design, acquisition, construction,
and installation of one Stormwater Culvert Replacement located at the intersection of 12th
Street and 54th Avenue at the entrance to the proposed MSBU. The assessment for each
parcel of property will be based upon the number of platted lots attributable to such parcel.
A-1
A more specific description is set forth in the Initial Assessment Resolution (Resolution No.
). Copies of the Master Capital and Service Assessment Ordinance (Chapter 206 of
the Indian River County Code of Ordinances), the Initial Assessment Resolution, and the
Assessment Roll, showing the amount of the assessment to be imposed against each
parcel of property are available for inspection at the County Administration Office, located
at 1801 27th Street, Vero Beach, Florida, between the hours of 8:30 a.m. and 5:00 p.m.,
Monday through Friday.
The proposed maximum annual assessment is $2126.00 per Platted Lot, and the
assessments are proposed to be collected in ten (10) annual installments, commencing in
2026. The assessments will be collected on the ad valorem tax bill as authorized by section
197.3632, Florida Statutes. Failure to pay the assessments will cause a tax certificate to be
issued against the property which may result in a loss of title. Unless proper steps are
initiated in a court of competent jurisdiction to secure relief within 20 days from the date of
Board of County Commissioners' action at the above hearing (including the method of
apportionment, the rate of assessment and the imposition of assessments), such action
shall be the final adjudication of the issues presented.
If you have any questions, please contact Public Works at (772) 226-1283, Monday
through Friday between 8:00 a.m. and 5:00 p.m.
BOARD OF COUNTY COMMISSIONERS
INDIAN RIVER COUNTY, FLORIDA
A-2
APPENDIX B
FORM OF NOTICE TO BE MAILED
APPENDIX B
FORM OF MAILED NOTICE
* * * * * NOTICE TO PROPERTY OWNER * * * * *
Indian River County
1801 27th Street
Vero Beach, FL 32960
Owner Name
Address
City, State Zip
INDIAN RIVER COUNTY, FLORIDA
NOTICE OF HEARING TO IMPOSE AND PROVIDE
FOR COLLECTION OF CULVERT REPLACEMENT
PROJECT NON -AD VALOREM ASSESSMENTS
NOTICE DATE: April 14, 2026
Tax Parcel #
Legal Description:
As required by Section 197.3632, Florida Statutes, and the direction of the Board of County
Commissioners of Indian River County (the "Board"), notice is hereby given that an annual
assessment for the design, acquisition, construction, and installation of a culvert
replacement project may be imposed on your property within the Rain Tree Corner
Subdivision Municipal Services Benefit Unit (the "MSBU") and collected using the tax bill
collection method for the fiscal year beginning October 1, 2026 and future fiscal years. The
use of a special assessment to fund improvements benefiting property within an MSBU is a
fair, efficient and effective means of funding needed, local improvements.
The total annual assessment revenue to be collected within the MSBU for the fiscal
year commencing October 1, 2026 is estimated to be $34.016.00. The annual assessment
will include your fair share of the capital and administration costs related to the culvert
replacement project and amounts related to collection of assessments, and statutory
discounts.
The assessment for your property will be based on the number of platted lots
assigned to the Tax Parcel. A more specific description is set forth in the Initial
Assessment Resolution (Resolution No. ). Copies of the Master Capital and Service
Assessment Ordinance (Chapter 206 of the Indian River County Code of Ordinances), the
Initial Assessment Resolution, and the Assessment Roll, showing the amount of the
assessment to be imposed against each parcel of property are available for inspection at
the County Administration Office, located at 1801 27th Street, Vero Beach, Florida, between
the hours of 8:30 a.m. and 5:00 p.m., Monday through Friday. Specific information relating
to the assessment for the above Tax Parcel is included on the last page of this notice.
A public hearing will be held at 9:01 a.m. on May 5, 2026, in the Commission
Chambers, Indian River County Administration Complex, 1801 27th Street, Vero Beach,
Florida, for the purpose of receiving public comment on the proposed assessments and
their collection on the ad valorem tax bill. All affected property owners have a right to
appear at the hearing and to file written objections with the Board within 20 days of this
notice. If a person decides to appeal any decision made by the Board with respect to any
matter considered at the hearing, such person will need a record of the proceedings and
may need to ensure that a verbatim record is made, including the testimony and evidence
upon which the appeal is to be made. In accordance with the Americans with Disabilities
Act, persons needing a special accommodation or an interpreter to participate in this
proceeding should contact the County at (772) 226-3491 at least two (2) business days
prior to the date of the hearing.
Unless proper steps are initiated in a court of competent jurisdiction to secure relief
within 20 days from the date of Board's action at the above hearing (including the method
of apportionment, the rate of assessment and the imposition of assessments), such action
shall be the final adjudication of the issues presented.
Both the non -ad valorem special assessment amount shown on this notice and the
ad valorem taxes for the above parcel will be collected on the ad valorem tax bill as mailed
in November 2026. Failure to pay your assessments will cause a tax certificate to be issued
against the property which may result in a loss of title. The capital costs of the Culvert
replacement project will be financed through an internal loan. This will permit the portion of
the capital costs attributable to your property to be collected in 10 annual installments,
commencing in November 2026.
If there is a mistake on this notice, it will be corrected. If you have any questions
regarding your assessment, please contact the please contact Public Works at (772) 226-
1283, Monday through Friday between 8:00 a.m. and 5:00 p.m.
*****THIS IS NOTA BILL*****
MR
* * * * * SEND NO MONEY NOW. THIS IS NOT AN INVOICE * * * * *
Rain Tree Corner Subdivision Municipal Services Benefit Unit
For the Culvert Replacement Project
[Property Owner Name]
Parcel Number [Insert Number]
Number of Platted Lots
Culvert Replacement Project Capital Assessment:
Initial Prepayment Amount
(excludes collection and other annual costs)
Number of Annual Payments
Maximum Annual Assessment
Expected date of first bill:
Total amount of annual payments:
[Insert Amount]
$[Insert Amount]
10
$[Insert Amount]
November 2026
$[Insert Amount]
* * * SEND NO MONEY NOW. THIS IS NOT AN INVOICE * * *
APPENDIX C
DESCRIPTION OF TAX PARCELS LOCATED
IN THE MSBU
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