SUBJECT
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Public Hearing to consider adoption of a resolution providing notice of intent to use the uniform method for the levy, collection, and enforcement of non-ad valorem assessments.
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DESCRIPTION
Section 197.3632(3)(a), Florida Statutes, requires local governments that desire to collect newly imposed or modified non-ad valorem assessments through the uniform method for collection (i.e., on the tax bill) to adopt a resolution expressing such intent prior to January 1 of each calendar year. The resolution, which does not obligate the County to use the uniform method or to impose a special assessment, must be adopted prior to January 1 and sent to the Polk County Tax Collector, the Polk County Property Appraiser and the Florida Department of Revenue by January 10.
The proposed resolution allows the County to meet statutory notice requirements necessary to use the uniform method for the levy, collection, and enforcement of non-ad valorem assessments for services such as solid waste, fire, street lighting assessment areas, road improvement districts, potable water improvements, reclaim water improvements, wastewater improvements, assessments relating to nuisance abatement efforts, assessments imposed pursuant to Educational System Capacity Assessment Payment Agreements and other MSBUs created by the County. The adoption of the proposed resolution does not bind the Board to create or levy future special assessments, but it does put the public on notice that, if levied, such assessments may be collected on the tax bill. Collecting non-ad valorem assessments on the tax bill is the most efficient, economical method of collection.
RECOMMENDATION
Approve and adopt the proposed resolution providing notice of intent to use the uniform method of collecting non-ad valorem assessments which have been or may be levied by Polk County for inclusion on the 2024 tax bill.
FISCAL IMPACT
No fiscal impact.
CONTACT INFORMATION
Sandra Howard
Deputy County Attorney
863-534-6437