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File #: 21-1065    Version: 1 Name: Non-Ad Valorem Solid Waste Assessment in FY2022-2023
Type: Public Hearing Status: Regular Items
File created: 11/22/2021 In control: City Commission
On agenda: 12/1/2021 Final action: 12/1/2021
Title: DISCUSSION AND POSSIBLE ACTION REGARDING IMPOSITION OF A NON-AD VALOREM SOLID WASTE ASSESSMENT IN THE CITY BEGINNING IN FY2022-2023, AS REQUESTED BY COMMISSIONER SCHWARTZ.
Sponsors: Finance
Attachments: 1. 1. Final 2021 Solid Waste Rates for Broward Cities
Title
DISCUSSION AND POSSIBLE ACTION REGARDING IMPOSITION OF A NON-AD VALOREM SOLID WASTE ASSESSMENT IN THE CITY BEGINNING IN FY2022-2023, AS REQUESTED BY COMMISSIONER SCHWARTZ.
Summary Explanation and Background
1. On September 1, 2021, Commissioner Schwartz directed the city attorney’s office to prepare an intent resolution pursuant to Section 197.3632 , F.S., for the levy, collection and enforcement of a non-ad valorem solid waste assessment in the city and directed city administration to prepare any financial or operational analyses necessary to impose a non-ad valorem solid waste assessment in the city beginning in FY2022-2023.
2. The City Attorney’s Office is currently preparing the intent resolution for the levy, collection and enforcement of a non-ad valorem solid waste assessment.
3. Both the Broward County Property Appraiser’s Office and the Revenue Collector’s Office have agreed to extend the deadline for adoption of the intent resolution to March 1, 2022.
4. The financial impact of the proposed assessment is detailed below. All costs of the assessment passes to the customer.
1) Fees would need to be increased to take into account early payment discounts. This is approximately $511,000 which would increase the rate by an additional $13.17 for the year.
2) The Broward County Revenue Collectors will charge approximately $31,500 (billing is $0.50 per parcel for 38,781 parcels; plus an additional 0.11% for collection) in direct cost to do the solid waste assessment. This would increase the rate by $0.81 for the year.
3) Additional legal fees for Resolutions and other legal matters
4) Additional costs for an independent study or analysis if required.

5. At the September 1, 2021 meeting Commissioner Castillo asked for the pros and cons of having a solid waste assessment on the tax bill, these are enumerated below:

PROS
1) Approximately 90% of the revenue will be received by December of each year;
2) Increased collections since payment of tax bill is a ...

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