HomeMy WebLinkAbout2026-060INDIAN RIVER COUNTY, FLORIDA
ANNUAL RATE RESOLUTION
FOR SOLID WASTE DISPOSAL SERVICES
'22Oo2Jj—O(0o
ADOPTED SEPTEMBER 9, 2026
Table of Contents
Page
SECTION1.
AUTHORITY....................................................................................3
SECTION 2.
PURPOSE AND DEFINITIONS.......................................................3
SECTION 3.
CONFIRMATION OF PRELIMINARY RATE RESOLUTION...........4
SECTION 4.
REIMPOSITION OF SOLID WASTE DISPOSAL ASSESSMENTS.4
SECTION 5.
COLLECTION OF SOLID WASTE DISPOSAL ASSESSMENTS....7
SECTION 6.
APPLICATION OF ASSESSMENT PROCEEDS ............................7
SECTION 7.
EFFECT OF ADOPTION OF RESOLUTION...................................7
SECTION 8.
CONFLICTS....................................................................................8
SECTION 9.
SEVERABILITY............................................................................... 8
SECTION 10.
EFFECTIVE DATE..........................................................................8
APPENDIX A: FORM OF NOTICE TO BE PUBLISHED .................................... A-1
APPENDIX B: PROOF OF PUBLICATION......................................................... B-1
APPENDIX C: FORM OF CERTIFICATE TO NON -AD
VALOREM ASSESSMENT ROLL ............................................... C-1
RESOLUTION NO. 2026- 060
A RESOLUTION OF THE BOARD OF COUNTY
COMMISSIONERS OF INDIAN RIVER COUNTY,
FLORIDA, SITTING AS THE GOVERNING BOARD OF
THE INDIAN RIVER COUNTY SOLID WASTE DISPOSAL
DISTRICT, RELATING TO THE MANAGEMENT AND
DISPOSAL OF SOLID WASTE AND RECYCLABLE
MATERIALS IN THE INDIAN RIVER COUNTY SOLID
WASTE DISPOSAL DISTRICT; PROVIDING AUTHORITY,
PURPOSE AND DEFINITIONS; CONFIRMING THE
PRELIMINARY RATE RESOLUTION; IMPOSING SOLID
WASTE DISPOSAL ASSESSMENTS AGAINST
ASSESSED PROPERTY LOCATED WITHIN THE INDIAN
RIVER COUNTY SOLID WASTE DISPOSAL DISTRICT
FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2026;
APPROVING THE SOLID WASTE ASSESSMENT ROLL;
PROVIDING FOR COLLECTION; PROVIDING FOR
APPLICATION OF ASSESSMENT PROCEEDS;
PROVIDING FOR EFFECT; PROVIDING FOR
CONFLICTS, SEVERABILITY, AND AN EFFECTIVE
DATE.
WHEREAS, the Board of County Commissioners of Indian River County, Florida
(the "Board"), enacted the Master Service Assessment Ordinance, as codified in
Chapter 206 of the Indian River County Code of Ordinances (the "Ordinance"), to
provide for the imposition of annual Service Assessments for Solid Waste and
Recyclable Materials management and disposal services, facilities, and programs
against certain Assessed Property within the Indian River County Solid Waste Disposal
District ("District"); and
WHEREAS, the imposition of an annual Service Assessment for Solid Waste and
Recyclable Materials management and disposal services, facilities, and programs for
each Fiscal Year is an equitable and efficient method of allocating and apportioning the
Solid Waste Disposal Cost among parcels of Assessed Property; and
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WHEREAS, the Board desires to impose an assessment program for Solid
Waste management and disposal services, facilities, and programs within the District
using the tax bill collection method for the Fiscal Year beginning of October 1, 2026;
and
WHEREAS, on June 16, 2026, the Board adopted Resolution No. 2026-001-
SWDD (the "Preliminary Rate Resolution"), containing a brief and general description of
the Solid Waste and Recyclable Materials management and disposal services, facilities,
and programs to be provided to Assessed Property, describing the method of
apportioning the Solid Waste Disposal Cost to compute the Solid Waste Disposal
Assessments, designating the rates of assessment, directing the preparation of a Solid
Waste Assessment Roll, authorizing a public hearing and directing the provision of
notice thereof as required by the Ordinance for the reimposition of the Solid Waste
Disposal Assessments; and
WHEREAS, pursuant to the provisions of the Ordinance, the Board is required to
confirm or repeal the Preliminary Rate Resolution, with such amendments as the Board
deems appropriate, after hearing comments and objections of all interested parties; and
WHEREAS, the Solid Waste 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, as required by
the terms of the Ordinance, mailed to each Owner of Assessed Property located within
the District proposed to be assessed notifying such Owners of their opportunity to be
head; an affidavit regarding the notice mailed to each Owner of Assessed Property
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located within the District being attached hereto as Appendix A and the proof of
publication being attached hereto as Appendix B; and
WHEREAS, a public hearing was held on September 9, 2026, and comments
and objections of all interested persons have been heard and considered by the terms
of the Ordinance.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF INDIAN RIVER COUNTY, FLORIDA, SITTING AS THE
GOVERNING BODY OF THE DISTRICT, AS FOLLOWS:
SECTION 1. AUTHORITY. This resolution is adopted pursuant to the provisions
of the Master Service Assessment Ordinance, as codified in Chapter 206 of the Indian
River County Code of Ordinances (the "Ordinance"); Chapter 204 of the Indian River
County Code of Ordinances; the Preliminary Rate Resolution (Resolution No. 2026-001-
SWDD); 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 Annual Rate 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.
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(B) All capitalized words and terms not otherwise defined herein shall have
the meanings set forth in the Ordinance, the Preliminary Rate Resolution, and Section
204.24 of the Indian River County Code of Ordinances.
SECTION 3. CONFIRMATION OF PRELIMINARY RATE RESOLUTION. The
Preliminary Rate Resolution is hereby ratified and confirmed.
SECTION 4. REIMPOSITION OF SOLID WASTE DISPOSAL ASSESSMENTS.
(A) The parcels of Assessed Property included in the Solid Waste
Assessment Roll, which is hereby approved, are hereby found to be specially benefited
by the provision of Solid Waste and Recyclable Materials management and disposal
services, facilities, and programs described in the Preliminary Rate Resolution, in the
amount of the Solid Waste Disposal Assessment set forth in the Solid Waste
Assessment Roll, a copy of which was present at the above referenced public hearing
by electronic means and is incorporated herein by reference. Additionally, the
Assessment Roll, as approved, includes those Tax Parcels of Assessed Property that
cannot be set forth in that Assessment Roll due to the provisions of Section 119.071(4),
Florida Statutes, concerning exempt "home addresses."
(B) It is hereby ascertained, determined and declared that each parcel of
Assessed Property within the District will be benefited by the County's provision of Solid
Waste and Recyclable Materials management and disposal services, facilities, and
programs in an amount not less than the Solid Waste Disposal Assessment for such
parcel, computed in the manner set forth in this Resolution.
(C) Adoption of this Annual Rate Resolution constitutes a legislative
determination that all parcels assessed derive a special benefit, as set forth in the
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Ordinance and the Preliminary Rate Resolution from the Solid Waste and Recyclable
Materials management and disposal services, facilities, and programs to be provided
and a legislative determination that the Solid Waste Disposal Assessments are fairly
and reasonably apportioned among Assessed Property that receive the special benefit
as set forth in the Preliminary Rate Resolution.
(D) The method for computing Solid Waste Disposal Assessments described
in the Preliminary Rate Resolution is hereby approved.
(E) For the Fiscal Year beginning October 1, 2026, the estimated Solid Waste
Disposal Cost to be assessed and apportioned among specially benefited parcels of
Assessed Property is $18,832,696 and, of that amount, the Recyclable Materials Cost is
$5,340,005. The Solid Waste Disposal Cost shall be allocated among all parcels of
Assessed Property in the District based upon each parcels' classification and the
number of Waste Generation Units assigned to such Tax Parcel.
(F) The annual Solid Waste Disposal Assessment rates for Solid Waste and
Recyclable Materials management and disposal services, facilities, and programs are
hereby approved for the Fiscal Year beginning October 1, 2026, as follows:
$125.06 per Waste Generation Unit for Residential Property
$79.12 per Waste Generation Unit for Commercial Property
$46.62 per Waste Generation Unit as a readiness -to -use charge
(G) No Solid Waste Disposal Assessment shall be imposed against any
Buildings of Non -Residential Property located on a Tax Parcel that is classified as
agricultural land pursuant to Section 193.461, Florida Statutes.
(H) Solid Waste Disposal Assessments for Solid Waste and Recyclable
Materials management and disposal services, facilities, and programs in the amounts
set forth in the updated Solid Waste Assessment Roll, as herein approved, are hereby
levied and imposed on all parcels of Assessed Property included in the updated Solid
Waste Assessment Roll for the Fiscal Year beginning October 1, 2026.
(I) Any shortfall in the expected Solid Waste Disposal Assessment proceeds
due to any reduction or exemption from payment of the Solid Waste Disposal
Assessments required by law or authorized by the Board shall be supplemented by any
legally available funds, or combination of such funds, and shall not be paid for by
proceeds or funds derived from the Solid Waste Disposal Assessments. In the event a
court of competent jurisdiction determines any exemption or reduction by the Board is
improper or otherwise adversely affects the validity of the Solid Waste Disposal
Assessment imposed for this Fiscal Year, the sole and exclusive remedy shall be the
imposition of a Solid Waste Disposal Assessment upon each affected Tax Parcel in the
amount of the Solid Waste Disposal Assessment that would have been otherwise
imposed save for such reduction or exemption afforded to such Tax Parcel by the
Board.
(J) As authorized in Section 206.23 of the Ordinance, interim Solid Waste
Disposal Assessments are also levied and imposed against all Assessed Property for
which a Certificate of Occupancy is issued after adoption of this Annual Assessment
Resolution based upon the rates of assessment approved herein.
(I) As provided in Section 206.08 of the Ordinance, Solid Waste Disposal
Assessments shall constitute a lien upon the Assessed Property so assessed 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 paid.
SECTION 5. COLLECTION OF SOLID WASTE DISPOSAL ASSESSMENTS.
(A) The Solid Waste Disposal Assessments shall be collected pursuant to the
Uniform Assessment Collection Act, as provided in Section 206.45 of the Ordinance.
(B) The Solid Waste 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.
(C) The Solid Waste Assessment Roll, as delivered to the Tax Collector, shall
be accompanied by a Certificate to Non -Ad Valorem Solid Waste Assessment Roll in
substantially the form attached hereto as Appendix C.
SECTION 6. APPLICATION OF ASSESSMENT PROCEEDS. Proceeds derived
by the County from Solid Waste Disposal Assessments shall be used for the provision
of Solid Waste and Recyclable Materials management and disposal services, facilities,
and programs provided to Assessed Property within the District. In the event there is
any fund balance remaining at the end of the Fiscal Year, such balance shall be carried
forward and used only to fund Solid Waste and Recyclable Materials management and
disposal services, facilities, and programs within the District.
SECTION 7. EFFECT OF ADOPTION OF RESOLUTION. The adoption of this
Annual Rate Resolution shall be the final adjudication of the issues presented herein
(including, but not limited to, the method of apportionment, the rate of assessment, the
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updated Assessment Roll, and the levy and lien of the Solid Waste Disposal
Assessments for Solid Waste and Recyclable Materials management and disposal
services, facilities, and programs) unless proper steps shall be initiated in a court of
competent jurisdiction to secure relief within 20 days from the date of this Annual Rate
Resolution.
SECTION 8. CONFLICTS. All resolutions or parts of resolutions in conflict with
any of the provisions of this Annual Rate Resolution are hereby repealed.
SECTION 9. SEVERABILITY. If any provision of this Annual Rate Resolution
or the application thereof to any person or circumstance is held invalid, it is the intent
of the Board that such invalidity shall not affect other provisions or applications of
the Annual Rate Resolution which can be given effect without the invalid provision or
application and, to this end, the provisions of this Annual Rate Resolution are
declared severable.
SECTION 10. EFFECTIVE DATE. This Annual Rate Resolution shall take effect
immediately upon its passage and adoption.
F;]
The resolution was moved for adoption by Commissioner
Joseph E. Flescher , and the motion was seconded by Commissioner
Deryl Loar , and, upon being put to a vote, the vote was as follows:
Chairman Deryl Loar AYE
Vice -Chairman Laura Moss NAY
Commissioner Susan Adams AYE
Commissioner Joe Earman AYE
Commissioner Joseph E. Flescher AYE
The Chairman thereupon declared the resolution duly passed and adopted this 9th day
of September, 2026.
BOARD OF COUNTY COr4MISPIQNERS,
INDIAN RIVER COUNTY'*' A'
(SEAL)
By:
Deryl Loar, Chair. an
BCC approved: September ,R.'
ATTEST: Ryan L. Butler, Clerk of the Circuit Court and Comptroller
By:
Jerk
Approved as to form
and legal sufficiency:
By:
nnif Shuler
County Attorney
E
APPENDIX A
AFFIDAVIT REGARDING NOTICE MAILED TO PROPERTY OWNERS
AFFIDAVIT OF MAILING
BEFORE ME, the undersigned authority, personally appeared John Titkanich,
who, after being duly 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 Solid Waste Assessment Roll and
the preparation, mailing, and publication of notices in accordance with Section 206.19 of
the Indian River County Code of Ordinances (the "Ordinance"), and in conformance with
the Preliminary Rate Resolution No. 2026-001-SWDD (the "Preliminary Rate
Resolution")
2. In accordance with the Ordinance and Preliminary Rate Resolution, Mr.
Titkanich timely provided all necessary information for notification of the Solid Waste
Disposal Assessment to the Property Appraiser of Indian River County to be included as
part of the notice of proposed property taxes under section 200.069, Florida Statutes,
the truth-in-millage notification. The information provided to the Property Appraiser to be
included on the truth-in-millage notification included the following: 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
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and to file written objections with the local governing board within 20 days of the notice;
and the date, time, and place of the hearing.
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 physical presence or ❑ online notarization, this day of �n'b/
h, County Administrator, Indian River County, Florida. He is
ersonall known to me r has produced as identification and did take an
oath.
••., JENNIFER'N SHUL R
�� ,rotar/ ?uo is State of=;orica
A,
Commission 4 HH 477862
ioc�_ My Comm. Expires Jan 12. 2028
Bonded through Nationat Votary Assr.
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P ' ted me:
Nl�tary Public, State of Florida
At Large
My Commission Expires:
Commission No.:
APPENDIX B
PROOF OF PUBLICATION
USA TODAY CO.
PO Box 631244 Cincinnati, OH 45263-1244
LocaliQ
AFFIDAVIT OF PUBLICATION
Himanshu Mehta
Himanshu Mehta
Ire Co Solid Waste Disposal
1325 74Th AVE SW
Vero Beach FL 32968-9430
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 Lucie
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 websites of Indian
River/St Lucie/Martin Counties, Florida, or in a newspaper
by print in the issues of, on:
SCN StLucie-IndianRv-Stuart 08/06/2026
Affiant further says that the website or newspaper complies
with all legal requirements for publication in chapter 50,
Florida Statutes.
Subscribed and sworn to before me, by the legal clerk, who
is personally known to me, on 08/06/2026
Le 1 Cl
Notary, State of Wt, Courof Blowy J
My commission expires
Publication Cost: $361.40
Tax Amount:
$0.00
Payment Cost:
$361.40
Order No:
12538845 # of Copies:
Customer No:
1081122 1
PO #:
SWDD Disposal Assessment
THIS IS NOT
AN INVOICE!
Please do not use this form for payment remittance.
ONGMENG YANG
Notary Public
I
State of Wisconsin
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Page 1 of 2
INDIAN RIVER COUNTY
NOTICE OF HEARING TO REIMPOSE AND PROVIDE FOR
COLLECTION OF SOLID WASTE DISPOSAL ASSESSMENTS
Notice is hereby given that the Board of County Commissioners of Indian River
County, Florida, sitting as the governing board of the Indian River County Solid Waste
Disposal District, will conduct a public hearing to consider reimposition of annual Solid
Waste Disposal Assessments for the Fiscal Year beginning October 1, 2026, against
certain improved properties located within the Indian River County Solid Waste
Disposal District, which includes the entire Indian River County, to fund the cost of
Solid Waste and Recyclable Materials management and disposal services, facilities,
and programs provided to such properties.
The public hearing will be held at 5:01 p.m. on September 9, 2026, in the
Commission Chambers, Indian River County Administration Complex, 1801 27'" Street,
Vero Beach, Florida, for the purpose of receiving public comment on the proposed
special non -ad valorem assessments and their collection on the 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) 226-1223 at least two
(2) business days prior to the date of the hearing.
The assessments will be computed by multiplying the rate of assessment by the
number of waste generation units assigned to each parcel of improved assessable
property in the District. Residential property will be charged an additional amount,
as reflected below, for the provision of recyclable materials management services,
facilities, and programs available exclusively to residential property. The rates of
assessment for the fiscal year beginning October 1, 2026, shall be:
$125.06 per Waste Generation Unit for Residential Property
$79.12 per Waste Generation Unit for Commercial Property
$46.62 per Waste Generation Unit as a readiness -to -use charge
Copies of the Master Service Assessment Ordinance, Chapter 204 of the Indian
River County Code of Ordinances, the Preliminary Rate Resolution, and the Solid
Waste 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 27`" Street, Vero Beach, Florida, between the hours of 8:30 a.m.
and 5:00 p.m., Monday through Friday.
The assessments will be collected on the ad valorem tax bill to be mailed in
November 2026, 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'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.
If you have any questions, please contact the County Administrator at
(772) 226-1408, Monday through Friday between 8:30 a.m. and 5:00 p.m.
BOARD OF COUNTY COMMISSIONERS OF
INDIAN RIVER COUNTY, FLORIDA
SCN44477938
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 a satisfied myself that all property included or includable on the Indian
River County Solid Waste Disposal District non -ad valorem assessment roll (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
Xepkmkw 2026.
BOARD OF COUNTY COMMI$SJ N'ER$
INDIAN RIVER COUNTY, FL, R1DA...::'•.
By
Chai an `•
'ER COU���••
Attest: Ryan L. Butler, Clerk of
Circuit Court and Comptroller
By:
Deputy clerk
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