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County Administrator's Report 9. 6.

BCC Regular Meeting

Technical/Public Service Consent

Meeting Date:	10/17/2019
Issue: 5:32 p.m. Public Hearing Request to Adopt the Uniform Method of Collection Resolution
From:	STEPHAN HALL
Department:	Asst County Administrator
CAO Approval:

RECOMMENDATION:

Recommendation Concerning Scheduling a Public Hearing for Adopting the Uniform Method of Collection for Non-Ad Valorem Special Assessments Resolution - Stephan Hall, Budget Manager, Management and Budget Services

That the Board authorize the scheduling of a Public Hearing on December 5, 2019, at 5:32 p.m., to consider adopting a Resolution establishing its intent to use the Uniform Method of Collection for Non-Ad Valorem Special Assessments, as provided in Florida Statutes 197.3632.

BACKGROUND:

The Uniform Method of Collection as authorized in Florida Statute 197.3632 provides that the County adopt a Resolution prior to January 1, or if the Property Appraiser and Tax Collector agree, March 1. The Resolution must be advertised four (4) consecutive weeks in a newspaper of general circulation, and this advertisement will happen during November 2019. The Uniform Method of Collection of the Municipal Services Benefit Unit (MSBU) assessments increases the collection of assessments and reduces administrative costs by eliminating duplicated preparation and mailing of tax notices.

Prior to billing of the non-ad valorem assessments under the Uniform Method, the following steps must take place:

1. Public Hearing to adopt the Uniform Method by Resolution;
2. Agreements are approved with the Tax Collector and Property Appraiser’s Office;
3. First class notices mailed to each affected property owner notifying them of a new assessment to be levied and the place and time of a public hearing to be held between June 1 and September 15;
4. Public Hearing is held by the Board to adopt the MSBU assessment roll; and
5. Assessment roll is transmitted to the Tax Collector’s Office for billing.

BUDGETARY IMPACT:

This Resolution for the Uniform Method of Collection will apply to Non-Ad Valorem Special Assessments to be collected in Fiscal Year 2020/2021.

LEGAL CONSIDERATIONS/SIGN-OFF:

Compliance with Florida Statute 197.3632.

PERSONNEL:

N/A

POLICY/REQUIREMENT FOR BOARD ACTION:

Non-Ad Valorem Special Assessments will be consolidated with the Ad Valorem Property Tax Bills issued by the Tax Collector and will be subject to the tax lien process if not paid by March 31. Compliance with Florida Statute 197.3632.

IMPLEMENTATION/COORDINATION:

1. By June 1, the Property Appraiser provides the tax parcel information to the County.
2. Twenty (20) days prior to the public hearing to adopt the assessment roll, the County must advertise in the newspaper the boundaries of any new, first time assessed districts, and also mail first class notices to all property owners that will be assessed for the first time.
3. The County must hold a public hearing to adopt the assessment roll no later than September 15.

Attachments
No file(s) attached.