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Agenda Item: 8(a) |
Prepared By: Guillermo Polanco |
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Business: Consent Agenda Resolution |
Department: Finance |
Subject:
Title
Resolution Approving the Uniform Method for Collection of Non-Ad Valorem Assessments - Guillermo Polanco, Director, Finance
Body
BACKGROUND:
City Council is requested to consider a resolution adopting the Uniform Collection Method for certain non-ad valorem assessments. This resolution is a requirement of the State of Florida for the first time collection of assessments on the annual property tax bill and is required to be passed prior to January 1 of the year in which collection of a given assessment commences. This action is only one part of a series of required actions to allow for collection of the non-ad valorem assessments on next year’s (November 2025) property tax bills mailed by the Collier County Tax Collector. This resolution provides for flexibility on all special assessments that Council may want to consider using in FY26.
City Council has provided various options to property owners in the repayment of assessments. One of these options is the ability to pay assessments over a period of time as a non-ad valorem assessment on the property tax bills. The option to pay assessments on the property tax bill is covered under Florida Statutes as the Uniform Collection Method. In order to use the Uniform Collection Method for the first time, City Council must conduct a public hearing and adopt a resolution expressing its intent to use the method. Collection of the assessments imposed within the city is scheduled for next year. Accordingly, it is necessary to consider adoption of a resolution providing for Uniform Collection in those districts. This resolution is solely for purposes of determining whether the assessments will be collected on the 2025 tax bill, with the preparation and submission of the actual assessment roll accomplished by a separate action in September 2025.
FUNDING SOURCE / FISCAL IMPACT: N / A
PUBLIC NOTICE REQUIREMENTS: Publish notice of its intent to use the uniform method for collecting such assessment weekly in a newspaper of general circulation within each county contained in the boundaries of the local government for 4 consecutive weeks preceding the hearing. (197.3632 F.S.).
NOTICE APPEARANCE DATE(S): November 4, 2024; November 11, 2024; November 18, 2024; November 25, 2024
RECOMMENDATION: Staff recommends the approval of the resolution as this method of collection is consistent with City Council’s direction for repayment options for any special assessments.
POTENTIAL MOTION: “I move approval of Resolution 24-70.”