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Home My WebLink About2026-062INDIAN RIVER COUNTY, FLORIDA ANNUAL RATE RESOLUTION FOR WATERS EDGE PHASE II CULVERT REPLACEMENT PROJECT ADOPTED SEPTEMBER 9, 2026 Table of Contents Page SECTION 1. AUTHORITY....................................................................................2 SECTION 2. PURPOSE AND DEFINITIONS.......................................................2 SECTION 3. APPROVAL OF UPDATED ASSESSMENT ROLL.........................3 SECTION 4. ASSESSMENTS TO FUND THE CULVERT REPLACEMENT PROJECT........................................................................................ 3 SECTION 5. ASSESSMENT LIENS.....................................................................4 SECTION 6. COLLECTION OF ASSESSMENTS................................................5 SECTION 7. APPLICATION OF ASSESSMENT PROCEEDS ............................5 SECTION 8. EFFECT OF ADOPTION OF RESOLUTION...................................5 SECTION 9. CONFLICTS....................................................................................6 SECTION 10. SEVERABILITY...............................................................................6 SECTION 11. EFFECTIVE DATE..........................................................................6 APPENDIX A: FORM OF CERTIFICATE TO NON -AD VALOREM ASSESSMENT ROLL ............................................... A-1 RESOLUTION NO. 2026-062 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 WATERS EDGE PHASE II SUBDIVISION CULVERT REPLACEMENT PROJECT MUNICIPAL SERVICE BENEFIT UNIT; PROVIDING AUTHORITY, PURPOSE AND DEFINITIONS; APPROVING THE ASSESSMENT ROLL FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2026; PROVIDING FOR THE CONTINUED COLLECTION OF THE ASSESSMENTS TO FUND THE CULVERT REPLACEMENT PROJECT; PROVIDING FOR ASSESSMENT LIENS; 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 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, pursuant to the Ordinance, the Board approved the Assessments to fund the design, acquisition, construction, and installation of the Culvert Replacement Project to serve the properties within the Waters Edge Phase II Subdivision Culvert Replacement Project Municipal Service Benefit ("MSBU") with the adoption of Resolution No. 2025-034 (the "Initial Assessment Resolution") and Resolution No. 2025-044 (the "Final Assessment Resolution"); and WHEREAS, the County subsequently obtained more a more favorable Capital 1 Cost for the Culvert Replacement Project, which will allow the Board to decrease the amount of the Assessment for each Tax Parcel within the Assessment Area; WHEREAS, pursuant to the provisions of the Ordinance, the Board is required to adopt an Annual Rate Resolution for each Fiscal Year to approve the assessment roll for such Fiscal Year; and WHEREAS, the Assessment Roll has heretofore been made available for inspection by the public, as required by the Ordinance; and WHEREAS, a public meeting 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 Annual Rate Resolution is adopted pursuant to the provisions of the Ordinance; the Initial Assessment Resolution; the Final Assessment Resolution; 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. (B) All capitalized words and terms not otherwise defined herein shall have the meanings set forth in the Ordinance, the Initial Assessment Resolution, and the Final Assessment Resolution. SECTION 3. APPROVAL OF UPDATED ASSESSMENT ROLL. (A) The Assessment Roll, a copy of which was present at the above referenced public hearing through electronic media and is incorporated herein by reference, is hereby approved for the Fiscal Year commencing on October 1, 2026. (B) The Assessment Roll, as approved, includes those Tax Parcels within the Assessment Area that cannot be set forth in that Assessment Roll pursuant to Section 119.071(4), Florida Statutes, concerning exempt "home addresses." SECTION 4. ASSESSMENTS TO FUND THE CULVERT REPLACEMENT PROJECT. (A) The parcels of Assessed Property included in the Assessment Roll are hereby found to be specially benefited by the provision of the Culvert Replacement Project in the amount of the Assessment installment set forth in the Assessment Roll. (B) 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, and the Final Assessment Resolution from the Culvert Replacement Project and a legislative determination that the Assessments are fairly and reasonably apportioned among Assessed Property that receive the special benefit. 3 (C) The methodology for computing the Assessments described in the Initial Assessment Resolution and approved in the Final Assessment Resolution is hereby confirmed and found to be a fair and reasonable method of apportioning the Project Cost of the Culvert Replacement Project among the benefited properties within the MSBU. (D) The Assessments computed in the manner set forth in the Initial Assessment Resolution and Final Assessment Resolution were levied and imposed on all Tax Parcels included in the Assessment Roll to be collected in fifteen (15) annual installments, which commenced with the ad valorem tax bill mailed in November 2025, at a maximum annual installment rate of $454.57 per Platted Lot. However, the Board hereby revises the Project Cost to $452,772.90 and accordingly adjusts the final Assessments, resulting in a corresponding annual installment of $377.43 per Platted Lot to be collected annually for the remaining term. SECTION 5. ASSESSMENT LIENS. Upon adoption of this Annual Rate Resolution: (A) The Assessments shall constitute a lien against the 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 paid. The lien shall be deemed perfected upon adoption by the Board of this Annual Rate 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. (B) As to any Tax Parcel that is acquired by a public entity through condemnation, negotiated sale or otherwise prior to adoption of the next Annual Rate 4 Resolution, the Adjusted Prepayment Amount 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 paid. The lien shall be deemed perfected upon adoption by the Board of the Annual Rate Resolution and shall attach to property included on the Assessment Roll upon adoption of the Annual Rate Resolution. SECTION 6. 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. (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 A. SECTION 7. APPLICATION OF ASSESSMENT 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 8. 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 5 updated Assessment Roll, and the levy and lien of the Assessments) 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 9. CONFLICTS. All resolutions or parts of resolutions in conflict with any of the provisions of this Annual Rate Resolution are hereby repealed to the extent of any conflict. SECTION 10. 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 11. EFFECTIVE DATE. This Annual Rate Resolution shall take effect immediately upon its passage and adoption. The resolution was moved for adoption by Commissioner Joseph E. Flescher , and the motion was seconded by Commissioner PPry1 Tor , 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 COMMISS•FONERS, INDIAN RIVER COUNTY, FLORIDA ' '�^�F�`• (SEAL) By: Deryl Loar, Chairman. �a,, o��• '•9 ' • ��lxrii� ' '•oQ� BCC approved: September 9;`•l��'.••• ATTEST: Ryan L. Butler, Clerk of the Circuit Court and Comptroller By: adk erk Approved as to form and legal sufficiency: By: jtut&l nnife Shuler ounty Attorney 7 APPENDIX A 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 Waters Edge Phase II Culvert Replacement Project 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 q day of J4d/-rkcf , 2026. " nti1M1,S�; BOARD OF COUNTY COMMISS-1 NE- S'°. ;. INDIAN RIVER COUNTY, FLOR By: 'U Chairman ''R�;'fR COUNT:•^• . Attest: Ryan L. Butler, Clerk of Circuit Court and Comptroller By: C