HomeMy WebLinkAbout2026-061INDIAN RIVER COUNTY, FLORIDA
ANNUAL RATE RESOLUTION
FOR SOLID WASTE COLLECTION SERVICES
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ADOPTED SEPTEMBER 9, 2026
Table of Contents
Page
SECTION 1. AUTHORITY...................................................................................
SECTION 2. PURPOSE AND DEFINITIONS......................................................
SECTION 3. CONFIRMATION OF PRELIMINARY RATE RESOLUTION..........
SECTION 4. REIMPOSITION OF SOLID WASTE COLLECTION
ASSESSMENTS.............................................................................
SECTION 5. COLLECTION OF SOLID WASTE COLLECTION
ASSESSMENTS.............................................................................
SECTION 6. APPLICATION OF ASSESSMENT PROCEEDS ...........................
SECTION 7. EFFECT OF ADOPTION OF RESOLUTION..................................
SECTION8. CONFLICTS...................................................................................
SECTION 9. SEVERABILITY..............................................................................
SECTION 10. EFFECTIVE DATE.........................................................................
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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- 061
A RESOLUTION OF THE BOARD OF COUNTY
COMMISSIONERS OF INDIAN RIVER COUNTY,
FLORIDA, RELATING TO THE MANAGEMENT AND
COLLECTION OF SOLID WASTE IN THE INDIAN RIVER
COUNTY MUNICIPAL SERVICE BENEFIT UNIT FOR
SOLID WASTE COLLECTION SERVICES CONSISTING
OF THE ENTIRE UNINCORPORATED AREA OF THE
COUNTY; PROVIDING AUTHORITY, PURPOSE AND
DEFINITIONS; CONFIRMING THE PRELIMINARY RATE
RESOLUTION; IMPOSING SOLID WASTE COLLECTION
ASSESSMENTS AGAINST RESIDENTIAL PROPERTY
LOCATED WITHIN THE INDIAN RIVER COUNTY
MUNICIPAL SERVICE BENEFIT UNIT FOR SOLID
WASTE COLLECTION SERVICES 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 management
and collection services, facilities, and programs against certain Residential Property
within the Indian River County Municipal Service Benefit Unit for Solid Waste Collection
Services; and
WHEREAS, the imposition of an annual Service Assessment for Solid Waste
management and collection services, facilities, and programs for each Fiscal Year is an
equitable and efficient method of allocating and apportioning the Solid Waste Cost
among parcels of Residential Property; and
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WHEREAS, the Board desires to impose an assessment program for Solid
Waste management and collection services, facilities, and programs within the Indian
River County Municipal Service Benefit Unit for Solid Waste Collection Services 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. 2026-002-
SWDD (the "Preliminary Rate Resolution"), containing a brief and general description of
the Solid Waste management and collection services, facilities, and programs to be
provided to Residential Property, describing the method of apportioning the Solid Waste
Cost to compute the Solid Waste Collection Assessment, designating a rate 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 Collection 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 Residential Property located within
the Solid Waste Collection MSBU proposed to be assessed notifying such Owners of
their opportunity to be head; an affidavit regarding the notice mailed to each Owner of
Residential Property located within the Solid Waste Collection MSBU being attached
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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, 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"); the Initial Assessment Resolution
(Resolution No. 2025-030); the Final Assessment Resolution (Resolution No. 2025-
042); the Preliminary Rate Resolution (Resolution No. 2026-002-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 in this Resolution not otherwise defined
herein shall have the meanings set forth in the Ordinance, the Initial Assessment
Resolution, the Final Assessment Resolution, and the Preliminary Rate Resolution.
SECTION 3. CONFIRMATION OF PRELIMINARY RATE RESOLUTION. The
Preliminary Rate Resolution is hereby ratified and confirmed.
SECTION 4. REIMPOSITION OF SOLID WASTE COLLECTION
ASSESSMENTS.
(A) The parcels of Residential 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 management and collection services, facilities, and
programs described in the Preliminary Rate Resolution, in the amount of the Solid
Waste Collection 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 Solid Waste Assessment Roll, as
approved, includes those Tax Parcels of Residential 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
Residential Property within the Solid Waste Collection MSBU will be benefited by the
County's provision of Solid Waste management and collection services, facilities, and
programs in an amount not less than the Solid Waste Collection Assessment for such
parcel, computed in the manner set forth in this Resolution.
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(C) Adoption of this Annual Rate Resolution constitutes a legislative
determination that all parcels assessed derive a special benefit, as set forth in the
Ordinance, the Initial Assessment Resolution, the Final Assessment Resolution, and the
Preliminary Rate Resolution from the Solid Waste management and collection services,
facilities, and programs to be provided and a legislative determination that the Solid
Waste Collection Assessments are fairly and reasonably apportioned among
Residential Property that receive the special benefit as set forth in the Preliminary Rate
Resolution.
(D) The method for computing Solid Waste Collection Assessments described
in the Preliminary Rate Resolution is hereby approved.
(E) For the Fiscal Year beginning October 1, 2026, the estimated Solid Waste
Cost to be assessed and apportioned among specially benefited parcels of Residential
Property is $9,027,345.36. The Solid Waste Cost shall be allocated among all parcels
of Residential Property in the Solid Waste Collection MSBU based upon each parcels'
classification as Residential Property and the number of Dwelling Units for such parcels.
An annual rate of assessment equal to $183.92 for each Dwelling Unit for Solid Waste
management and collection services, facilities, and programs is hereby approved for the
Fiscal Year beginning October 1, 2026.
(F) Solid Waste Collection Assessments for Solid Waste management and
collection 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 Residential Property included in the updated Solid Waste Assessment Roll
for the Fiscal Year beginning October 1, 2026.
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(G) Any shortfall in the expected Solid Waste Collection Assessment proceeds
due to any reduction or exemption from payment of the Solid Waste Collection
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 Collection 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 Collection
Assessment imposed for this Fiscal Year, the sole and exclusive remedy shall be the
imposition of a Solid Waste Collection Assessment upon each affected Tax Parcel in
the amount of the Solid Waste Collection Assessment that would have been otherwise
imposed save for such reduction or exemption afforded to such Tax Parcel by the
Board.
(H) As authorized in Section 206.23 of the Ordinance, interim Solid Waste
Collection Assessments are also levied and imposed against all Residential 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 Collection
Assessments shall constitute a lien upon the Residential 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
ASSESSMENTS.
OF SOLID WASTE COLLECTION
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(A) The Solid Waste Collection 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 Collection Assessments shall be used for the provision
of Solid Waste management and collection services, facilities, and programs provided to
Residential Property within the Solid Waste Collection MSBU. 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 management and collection services,
facilities, and programs within the Solid Waste Collection MSBU.
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
updated Assessment Roll, and the levy and lien of the Solid Waste Collection
Assessments for Solid Waste management and collection 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.
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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.
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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 COMMI1F�fil.,
INDIAN RIVER COUNTY, FLORA Fps:.
(SEAL)
By4i;io4
Deryl Loar, Chairmani;�yti9/ 1��►�5,
' E'ER COUP.
BCC approved: September 9, 26'2'6
ATTEST: Ryan L. Butler, Clerk of the Circuit Court and Comptroller
By: d�J
Jerk
Approved as to form
and legal sufficiency:
By:
nifer huler
county Attorney
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. 2026-002-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
Collection 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
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title; 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;
and the date, time, and place of the hearing.
FURTHER AFFIANT SAYETH NOT.
JOHN TITKANICH
Affiant
STATE OF FLORIDA
COUNTY OF INDIAN RIVER
The f�'regoing Affidavit of Mailing was sworn to and subscribed before me, by
means of ✓Cf physical presence or ❑ online notarization, this day of ,
ka
b Jo itkanich, County Administrator, Indian River County, Florid. He is
onall known tom r has produced as identification and did take an
Wsh&'
ENNIFER `N SnULER
Notary ?Laic • State of':crica
h `s Commission 4 riH 477862
My Comm. Expires Jar. 12. 2028
Bonded through National Notary Assr.
A-2
Pfted *me: 301a11/ -f/ W c k'tP/
�Nj'otary Public, State of Florida
At Large
My Commission Expires:
Commission No.:
APPENDIX B
PROOF OF PUBLICATION
B-1
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
L gal Ge
Notary, State of WI, C;unty Br n ]�
My commission expires
Publication Cost: $577.04
Tax Amount: $0.00
Payment Cost: $577.04
Order No: 12538832 # of Copies:
Customer No: 1081122 1
PO #: SWDD Collection Assessment
THIS IS NOT AN INVOICE!
Please do not use this form for payment remittance.
KONGMF YANG
Notary Public
State of Wisconsin
Page 1 of 2
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NOTICE OF HEARING TO REIMPOSE AND PROVIDE
FOR COLLECTION OF SOLID
WASTE COLLECTION ASSESSMENTS
Notice Is hereby given that the Board of County Commis-
sioners of Indian River County, Florida, will conduct a public
hearing to consider reimposition of annual Solid Waste Col-
lection Assessments for the Fiscal Year beginning October 1,
2026, against certain improved residential properties locat-
ed within the Indian River County Municipal Service Benefit
Unit for Solid Waste Collection Services, which includes the
entire unincorporated area of the County, to fund the cost of
Solid Waste management and collection services, facilities,
and programs provided to such properties.
The public hearing will be held at 5:01 p.m. on Sep-
tember 9, 2026, in the Commission Chambers, Indian Riv-
er County Administration Complex, 1801 27th 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 objec-
tions 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 inter-
preter 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 applying the rate
of assessment to each dwelling unit located on a parcel of
Improved residential property in the unincorporated area of
the County. The rate of assessment for the fiscal year be-
ginning October 1, 2026, shall be $183.92 per dwelling unit.
Copies of the Master Service Assessment Ordinance, the
Initial Assessment Resolution, the Final Assessment Reso-
lution, 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 27th 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 be-
tween 8:30 a.m. and 5:00 p.m.
BOARD OF COUNTY COMMISSIONERS OF
INDIAN RIVER COUNTY, FLORIDA
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 Municipal Service Benefit Unit for Solid Waste Collection Services
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 9 day of
2026.
BOARD OF COUNTY COMM SIO
INDIAN RIVERCOUNT
Chairman
/G9�`FR dOu : '•s
Attest: Ryan L. Butler, Clerk of
Circ 't Court and Comptroller
By. O V v a mil/
Deputy cIek
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