HomeMy WebLinkAbout2026-048INDIAN RIVER COUNTY, FLORIDA
FINAL ASSESSMENT RESOLUTION
FOR RAIN TREE CORNERS
CULVERT REPLACEMENT PROJECT
RESOLUTION NO. 2026- 048
ADOPTED AUGUST 4, 2026
TABLE OF CONTENTS
Page
SECTION 1.
AUTHORITY...................................................................................3
SECTION 2.
DEFINITIONS AND INTERPRETATION ........................................ 3
SECTION 3.
CREATION OF MUNICIPAL SERVICE BENEFIT UNIT................4
SECTION 4.
CONFIRMATION OF INITIAL ASSESSMENT RESOLUTION ....... 4
SECTION 5.
APPROVAL OF ASSESSMENT ROLL .......................................... 5
SECTION 6.
IMPOSITION OF ASSESSMENTS TO FUND THE PROJECT
COST OF THE CULVERT REPLACEMENT PROJECT ................ 5
SECTION 7.
COLLECTION OF ASSESSMENTS...............................................7
SECTION 8.
PREPAYMENT NOTICE.................................................................7
SECTION 9.
APPLICATION OF ASSESSMENT PROCEEDS ........................... 8
SECTION 10.
EFFECT OF FINAL ASSESSMENT RESOLUTION ....................... 8
SECTION 11.
ASSESSMENT NOTICE.................................................................8
SECTION 12.
CONFLICTS....................................................................................8
SECTION 13.
SEVERABILITY..............................................................................8
SECTION 14.
EFFECTIVE DATE..........................................................................9
RESOLUTION NO. 048
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
RAIN TREE CORNERS SUBDIVISION CULVERT
REPLACEMENT PROJECT MUNICIPAL SERVICE
BENEFIT UNIT; PROVIDING AUTHORITY, DEFINITIONS
AND INTERPRETATION; CREATING THE RAIN TREE
CORNERS SUBDIVISION CULVERT REPLACEMENT
PROJECT MUNICIPAL SERVICE BENEFIT UNIT;
CONFIRMING THE AMENDED INITIAL ASSESSMENT
RESOLUTION; IMPOSING SPECIAL ASSESSMENTS
AGAINST ALL ASSESSED PROPERTY WITHIN THE RAIN
TREE CORNERS SUBDIVISION CULVERT
REPLACEMENT PROJECT MUNICIPAL SERVICE
BENEFIT UNIT; APPROVING THE ASSESSMENT ROLL
AND PROVIDING FOR COLLECTION; PROVIDING FOR
PREPAYMENTS; PROVIDING FOR APPLICATION OF
ASSESSMENT PROCEEDS; PROVIDING FOR EFFECT;
PROVIDING FOR RECORDING OF THE NOTICE OF
ASSESSMENT; PROVIDING FOR CONFLICTS AND
SEVERABILITY; AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, the Board adopted Chapter 206 of the Indian River County Code of
Ordinances (the "Ordinance"), 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 Board adopted Resolution No. 2026-031 on April 7, 2026 and
thereafter adopted Resolution 2026-42 (the "Initial Assessment Resolution") on June 16,
2026, which describes the proposed Rain Tree Corners Subdivision Culvert Replacement
Project Municipal Service Benefit Unit, describes the method of assessing the Capital
Cost, and the resulting and Project Cost, against the real property that will be specially
benefited thereby, and directs preparation of the preliminary Assessment Roll and the
provision of the notices required by the Ordinance; and
WHEREAS, pursuant to the provisions of the Ordinance, the County is required to
confirm or repeal the Initial Assessment Resolution, with such amendments as the Board
deems appropriate, after hearing comments and receiving objections of all interested
parties; and
WHEREAS, the Assessment Roll has heretofore been made available for
inspection by the public, as required by the Ordinance; and
WHEREAS, notice of a public hearing has been published and mailed to each
property owner proposed to be assessed notifying such property owner of the opportunity
to be heard; the proof of publication and an affidavit of mailing are attached hereto as
Appendices A and B respectively; and
WHEREAS, a public hearing was held on August 4, 2026, and comments and
objections of all interested persons have been heard and considered as required by the
terms of the Ordinance.
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
Ordinance; the Initial Assessment Resolution; Article VIII, Section 1 of the Florida
Constitution; sections 125.01 and 125.66, Florida Statutes; and other applicable
provisions of law.
SECTION 2. DEFINITIONS AND INTERPRETATION.
(A) This resolution constitutes the Final Assessment Resolution as defined in
the Ordinance.
(B) All capitalized terms in this Resolution shall have the meanings defined in
the Ordinance and the Initial Assessment Resolution.
3
(C) 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.
SECTION 3. CREATION OF MUNICIPAL SERVICE BENEFIT UNIT.
(A) The Rain Tree Corners Subdivision Culvert Replacement Project Municipal
Service Benefit Unit is hereby created to include the property described in Appendix C to
the Initial Assessment Resolution.
(B) The MSBU is created for the purpose of improving the use and enjoyment
of property 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.
SECTION 4. CONFIRMATION OF INITIAL ASSESSMENT
RESOLUTION. The Initial Assessment Resolution is hereby confirmed.
4
SECTION 5. APPROVAL OF ASSESSMENT ROLL.
(A) The Assessment Roll for the Rain Tree Corners Subdivision Culvert
Replacement Project Municipal Service Benefit Unit, a copy of which was present or
available at the public hearing through electronic media and on file in the office of the
County Administrator and incorporated herein by reference, is hereby approved.
(B) Additionally, the Assessment Roll, as approved, includes those Tax Parcels
of Assessed Property within the MSBU that cannot be set forth in that Assessment Roll
due to the provisions of Section 119.071(4), Florida Statutes, concerning exempt "home
addresses."
SECTION 6. IMPOSITION OF ASSESSMENTS TO FUND THE PROJECT
COST OF THE CULVERT REPLACEMENT PROJECT.
(A) The Tax Parcels included in the Assessment Roll are hereby found to be
specially benefited by the design, acquisition, construction, and installation of the Culvert
Replacement Project in the amount of the maximum annual Assessment set forth in the
Assessment Roll.
(B) Adoption of this Final Assessment Resolution constitutes a legislative
determination that all parcels assessed derive a special benefit in a manner consistent
with the legislative declarations, determinations and findings as set forth in the Ordinance
and the Initial Assessment Resolution from the Culvert Replacement Project to be
provided and a legislative determination that the Assessments are fairly and reasonably
apportioned among the properties that receive the special benefit as set forth in the Initial
Assessment Resolution.
(C) The methodology for computing the Assessments described in the Initial
Assessment Resolution is hereby approved. The Project Cost of the Culvert Replacement
+�
Project shall be allocated among all Tax Parcels in the MSBU based upon each parcel's
assignment of Platted Lots.
(D) Assessments computed in the manner described in the Initial Assessment
Resolution are hereby levied and imposed on all Tax Parcels included in the Assessment
Roll and, unless prepaid, shall be paid in annual installments for a period not to exceed
10 years, commencing with the tax bill to be mailed in November 2026. For the Fiscal
Year beginning October 1, 2026, and for all future Fiscal Years thereafter until paid, the
annual rate of Assessment shall be a maximum of $2927.93 per Platted Lot.
(E) Upon adoption of this Final Assessment Resolution:
(1) The Assessments shall constitute a lien against Assessed Property
equal in rank and dignity with the liens of all state, county, district or municipal
taxes and other non -ad valorem assessments. Except as otherwise provided by
law, such lien shall be superior in dignity to all other liens, titles and claims, until
the ad valorem tax bill for such year is otherwise paid in full pursuant to the Uniform
Assessment Collection Act. The lien shall be deemed perfected upon adoption by
the Board of this Final Assessment Resolution and shall attach to the property
included on the Assessment Roll as of the prior January 1, the lien date for ad
valorem taxes.
(2) As to any Tax Parcel that is to 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
prior to adoption of the next Annual Rate Resolution, the Adjusted Prepayment
Amount shall constitute a lien against assessed property equal in rank and dignity
C:
with the liens of all state, county, district or municipal taxes and other non -ad
valorem assessments to the extent permitted by law. Except as otherwise
provided by law, such lien shall be superior in dignity to all other liens, titles and
claims, until paid. The lien shall be deemed perfected upon adoption by the Board
of this Final Assessment Resolution or a subsequent Annual Rate Resolution and
shall attach to the property included on the Assessment Roll upon adoption of this
Final Assessment Resolution or a subsequent Annual Rate Resolution.
SECTION 7. COLLECTION OF ASSESSMENTS.
(A) The Assessments shall be collected pursuant to the Uniform Assessment
Collection Act, as provided in Section 206.45 of the Ordinance.
(B) The Assessment Roll, as herein approved, together with the correction of
any errors or omissions as provided for in the Ordinance, shall be delivered to the Tax
Collector for collection using the tax bill collection method in the manner prescribed by
the Ordinance. The Property Appraiser and Tax Collector shall apply the Assessment
rates approved herein to any Tax Parcels of Assessed Property with exempt "home
addresses" pursuant to Section 119.071 (4), Florida Statutes.
(C) The Assessment Roll, as delivered to the Tax Collector, shall be
accompanied by a Certificate to Non -Ad Valorem Assessment Roll in substantially the
form attached hereto as Appendix C.
SECTION 8. PREPAYMENT NOTICE. The County Administrator is
hereby directed to provide notice by first class mail to the owner of each Tax Parcel
included in the Assessment Roll of the opportunity to prepay all future annual
Assessments. The notice, in substantially the form attached as Appendix D, shall be
7
mailed to each property owner at the address utilized for the notice provided pursuant to
Section 8 of the Initial Assessment Resolution no later than September 15, 2026.
SECTION 9. APPLICATION OF ASSESSMENT PROCEEDS. Proceeds
from the Assessments received during each Fiscal Year shall be applied by the County
for payment of the collection and administrative costs and payment of the outstanding
Project Cost.
SECTION 10. EFFECT OF FINAL ASSESSMENT RESOLUTION. The
adoption of this Final Assessment Resolution shall be the final adjudication of the issues
presented herein and in the Initial Assessment Resolution (including, but not limited to,
the method by which the Assessments will be computed, the Assessment Roll, the
maximum annual Assessment, the levy and lien of the Assessments, and the terms for
prepayment of the Assessments) unless proper steps are initiated in a court of competent
jurisdiction to secure relief within 20 days from the date of Board action on this Final
Assessment Resolution.
SECTION 11. ASSESSMENT NOTICE. The County Administrator is hereby
directed to record this Resolution as notice of the Assessments in the Official Records
Book in the office of the Indian River County Clerk of Courts. The preliminary Assessment
Roll and each annual Assessment Roll shall be retained by the County Administrator and
shall be available for public inspection.
SECTION 12. CONFLICTS. All resolutions or parts of resolutions in conflict with
any of the provisions of this resolution are hereby repealed.
SECTION 13. 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 remain in full force and effect and be valid as if
such invalid portion thereof had not been incorporated herein.
SECTION 14. EFFECTIVE DATE. This Resolution shall take effect
immediately upon its adoption.
The resolution was moved for adoption by Commissioner Joseph H. Earman
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 4th day
of August, 2026.
BOARD OF COUNTY COMM ISSIONE'RS;'t'"" "
INDIAN RIVER COUNTY, FLORI
(SEAL)
t
Deryl Loar, Chairman
BCC approved: August 4, 2026
ATTEST: Ryan L. Butler, Clerk of the Circuit Court and Comptroller
�' W-2W-1IL��
Approved as to form
and legal sufficiency:
a
3ennifef Shuler
;,.County Attorney
6t
APPENDIX A
PROOF OF PUBLICATION
USA TODAY CO.
�� LocaliQ PO Box 631244 Cincinnati, OH 45263-1244
AFFIDAVIT OF PUBLICATION
Ehzabdh Cayson
Indian Riva County Boa Legals
1801 27Th ST
Vero Beach FL 32%0-3388
STATE OF WISCONSIN. COUNTY OF BROWN
Before the undersigned authority personally appeared, who
on oath says that he or she is the Legal Advertising
Representative of the Indian River Press Journal/St Luse
News Tribune/Stuart News, newspapers published In Indian
River/St Lucie/Martin Counties, Florida; that the attached
copy of advertisement, being a Legal Ad in the matter of,
was published on the publicly accessible webshes of Indian
River/St Lucie/Martin Counties, Florida, or in a newspaper
by print in the issues of, on:
SCN StLucie-IndianRv-Stuart 07/14/2026
Affiant further says that the website or newspaper complies
with all legal requirements for publication In chapter S0,
Florida Statutes.
Subscribed and sworn to before me, by the legal clerk, who
is personally known to me, on 07/14/2026
IVAC1• iW
Legal Clerk
Notary, Soh of Co- 8 own
J 5- ? 7
My communion expires
Publication Cost: $505.16
Tax Amount. $0.00
Payment Cant $505.16
Order No: 12463415 k of Copies:
Customer No: 1125968 1
PO K: Public Hearing August 4
THIS IS NOT AN INVOICE!
Pfenre da rot..0 thin fwm fog yoynmr.winance.
KONGMENG YANG
Notary Public
State of Wisconsin Page 1of 2
DESCRIPTION OF TAX PARCELS LOCATED IN THE MSBU
All lands included in the Rain Tree Corner Subdivision, as shown below.
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RAIN 'FREE CORNER DIVISION
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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 August 4, 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 more specific description is set
forth in the Initial Assessment Resolution (Resolution No. 2026-042). 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 $2927.93 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
TR 44314075
APPENDIX B
AFFIDAVIT OF MAILING
AFFIDAVIT OF MAILING
BEFORE ME the undersigned authority, personally appeared JOHN
TIT KANICH. who, after being duty sworn, deposes and says
1 John Titkanich, as County Administrator of Indian River County, Florida,
("County"). pursuant to the authority and direction received from the Board of County
Commissioners. timely directed the preparation of the Assessment Roll and the
preparation. mailing, and publication of notices in accordance with Section 206.34 of the
Indian River County Code of Ordinances (the "Ordinance"), and in conformance with the
Amended Initial Assessment Resolution No. 2026-042 adopted by the County
Commission on June 16, 2026 (the "Initial Assessment Resolution").
2. In accordance with the Ordinance and the Initial Assessment Resolution.
Mr. Titkanich caused the notices required by Section 206.34 of the Ordinance to be
prepared in conformance with the Initial Assessment Resolution and sent to all affected
property owners Each nonce included the following information the purpose of the
assessment: the total amount proposed to be levied against each parcel, the unit of
measurement to be applied against each parcel to determine the assessment the
number of such units contained within each parcel. the total revenue the County
expects to collect by the assessment. 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: a statement that all affected property owners have a right to appear at the hearing
and to file written objections with the local goveming board within 20 days of the notice;
and the date. time, and place of the hearing
3. On or before July 15. 2026. Mr Titkanich drected the mailing of the
above -referenced notices In accordance with Section 206.34 of the Ordinance and the
Initial Assessment Resolution by First Class Mail to each affected owner. at the
addresses then shown on the real property assessment tax roll database maintained by
the Indian River County Property Appraiser for the purpose of the collection of ad
valorem taxes
FURTHER AFFIANT SAYETH NOT.
JOHN TITKANICH
Affiant
STATE OF FLORIDA
COUNTY OF INDIAN RIVER
The foregoing Affidavit of Mailing was sworn to and subscribed before me, by
means of F' physical presence or P online notarization. this 21 day of
2026 by John Titkanich. County Administrator Indian River County. Florida t -ie is
personally known tome or has produced as identification and did take an
oath.
;;;.: , Y-�F-t'l�-t.-U'1 X10✓)
p..-., XAT}1LEENM N2]ON Printed Name:
MY COMMISSION R hH 679153
EXPIRES May 28,2029 Notary Public, S e of Flon -�
At t arge
My Commission Expires: 5
Commission No. 1lti U-1 q I -S___
APPENDIX C
FORM OF CERTIFICATE TO
NON -AD VALOREM ASSESSMENT ROLL
CERTIFICATE
TO
NON -AD VALOREM ASSESSMENT ROLL
I HEREBY CERTIFY that, I am the Chairman of the Board of County
Commissioners, or authorized agent of Indian River County, Florida (the "County"); as
such I have satisfied myself that all property included or includable on the non -ad valorem
assessment roll for the Rain Tree Corners Subdivision Culvert Replacement Project
Municipal Service Benefit Unit (the "Non -Ad Valorem Assessment Roll") for the County is
properly assessed so far as I have been able to ascertain; and that all required extensions
on the above described roll to show the non -ad valorem assessments attributable to the
property listed therein have been made pursuant to law.
I FURTHER CERTIFY that, in accordance with the Uniform Assessment Collection
Act, this certificate and the herein described Non -Ad Valorem Assessment Roll will be
delivered to the Indian River County Tax Collector by September 15, 2026.
IN WITNESS WHEREOF, I have subscribed this certificate and directed the same
to be delivered to the Indian River County Tax Collector and made part of the above-
described Non -Ad Valorem Assessment Roll this day of
.2026.
INDIAN RIVER COUNTY, FLORIDA
Chairman
[to be delivered to Tax Collector prior to September 15]
APPENDIX D
FORM OF PREPAYMENT NOTICE
Indian River County
[Address]
[City], Florida [Zip Code]
Owner Name
Address Tax Parcel #
City, State Zip
Re: PREPAYMENT OPPORTUNITY - Culvert Replacement Project
The Indian River County Board of County Commissioners recently established and
approved a special assessment against property within the Rain Tree Corners
Subdivision Culvert Replacement Project Municipal Service Benefit Unit (the "MSBU") to
fund the design, acquisition, construction, and installation of Stormwater Culvert
Replacement located at the intersections of 12th Street and 54th Avenue to provide
subdivision access and stormwater management services to all properties located in the
MSBU. This type of financing where the property owners participate in the cost of the
program is used throughout Florida and is consistent with the policy of the County.
The County plans to finance this project with an internal county loan to ensure
the most efficient method of project financing and ease the financial burden on property
owners. This will permit the cost attributable to your property to be amortized over a period
of not to exceed ten (10) years. However, you may choose to prepay your assessment in
full at any time prior to October 1, 2026, to avoid additional administration, collection, and
other annual costs associated with the assessment program. The amount required to
prepay the assessment on or before October 1, 2026, is $18,750.
Please make checks for prepayment amounts payable to Indian River County,
Attention: Finance Department, 1801 27th Street, Vero Beach, Florida 32960. Please be
sure to either write the assessment parcel number (shown at the top of this letter) on your
check or return this letter with your payment.
If you do not choose to prepay your full Assessment, then your annual
assessment will be collected on the ad valorem tax bill, as authorized by Section
197.3632, Florida Statutes. The assessment will be payable in not to exceed ten (10)
annual installments, the first of which shall be included on the ad valorem tax bill to be
mailed in November 2026. Failure to pay the assessments will cause a tax certificate to
be issued against the property which may result in a loss of title.
Assessment records and copies of applicable the ordinance and resolutions
passed by the County are on file at the office of the County Administrator, located at
Indian River County Administration Complex, 1801 27th Street, Vero Beach, Florida.
INDIAN RIVER COUNTY, FLORIDA