AGENDA ITEM REPORT
TITLE:
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A RESOLUTION AUTHORIZING THE CITY MANAGER, OR DESIGNEE, TO EXECUTE AN AGREEMENT WITH THE BROWARD COUNTY TAX COLLECTOR FOR THE UNIFORM COLLECTION OF NON-AD VALOREM SPECIAL ASSESSMENTS PURSUANT TO SECTIONS 197.3631-197.3635, FLORIDA STATUTES.
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BACKGROUND:
Florida law authorizes municipalities to utilize the statutory uniform method of collection for non-ad valorem special assessments through the county tax collector pursuant to Sections 197.3631-197.3635, Florida Statutes. The City of Coconut Creek has historically used this collection method and previously maintained agreements with Broward County to facilitate this process.
The office of the Broward County Tax Collector is now a separately elected constitutional office. As a result, a new agreement directly between the City and the Broward County Tax Collector is required in order to continue using the uniform method of collection without interruption.
DISCUSSION:
The proposed agreement for Uniform Collection of Non-Ad Valorem Special Assessments establishes the duties and responsibilities of both the City and the Broward County Tax Collector related to the collection and enforcement of non-ad valorem special assessments pursuant to Chapter 197, Florida Statutes.
Under the agreement, the Tax Collector will bill, collect, and enforce the City's non-ad valorem special assessments using the statutory uniform method of collection, which is the most economical and efficient method available to the City for collecting such assessments. The agreement provides for reimbursement of the Tax Collector's actual and necessary costs of collection and administration, as authorized by law, with reimbursement capped at a maximum of two percent (2%) of the assessments collected. Beginning in November 2025, the newly-created Broward County Tax Collector has implemented reimbursement deductions related to the collection of the City's non-ad valorem special assessments. These deductions have ave...
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