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Resolution Adopting Uniform Collection Methodology for Road Paving Municipal Service Benefit Unit and Street Lighting Municipal Service Benefit Unit Non-Ad Valorem Assessments
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BRIEF OVERVIEW
A public hearing is required by Chapter 197, Florida Statutes, which authorizes the Board of County Commissioners to place duly adopted non-ad valorem assessment rolls on the yearly real property tax bill. The resolution states that this Board intends to use the uniform non-ad valorem collection methodology outlined in Chapter 197, Florida Statutes, for those non-ad valorem assessments levied via the creation of Municipal Service Benefit Unit’s (MSBUs) during the preceding calendar year.
During the 2022 Calendar year, the following MSBU’s were created or amended:
• Blackberry Court Road Paving MSBU (Ordinance No. 2022-07)
• Warbler Road Paving MSBU (Ordinance No. 2022-08)
• Holland Springs Industrial Park Street Lighting MSBU (Ordinance No. 2022-21)
• Penn State Rd and Scaup Duck Ave Paving MSBU (Ordinance No. 2022-22)
The resolution shall be adopted by January 1, or if the Property Appraiser, Tax Collector, and local government agree, March 1. Pursuant to Florida Statues, Chapter 197, the required advertisements for the public hearing were published November 18 and 25, 2022 and December 2 and 9, 2022.
FINANCIAL IMPACT
Cost to advertise the public hearing will be paid from the Transportation Trust Fund Account 1011-03071-5304901.
LEGAL NOTE
The Board has legal authority to take action on this matter pursuant to Florida Statues, Sections 125.01 and 197.3632.
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RECOMMENDATION
It is recommended that the Board approve and authorize the Chairman’s signature on the attached resolution adopting the uniform method for the levy, collection and enforcement of non-ad valorem assessments.