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Resolution Adopting Uniform Method for Levy, Collection and Enforcement of Non-Ad Valorem Assessments for Municipal Service Benefit Units
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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 Units (MSBUs) during the preceding calendar year.
During the 2025 calendar year, the following MSBU was created:
• Rainbow Woods Traffic Calming MSBU (Ordinance 2025-10)
The resolution shall be adopted by January 1, or if the Property Appraiser, Tax Collector, and local government agree, March 1. Pursuant to Chapter 197, Florida Statutes, the required advertisements for the public hearing were published on November 21, 2025, November 28, 2025, December 5, 2025, and December 12, 2025.
FINANCIAL IMPACT
Cost to advertise the public hearing will be paid from:
Fund: 1011 - Transportation Trust Fund, Department: 03071 - DPW-Administration, Account: 5304901 - Advertising-Legal
LEGAL NOTE
The Board has legal authority to act on this matter pursuant to Section 197.3632 and Chapter 125, Florida Statutes.
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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.