Title
Agreement for Collection of Fire Services Special Assessments (B)
This item is an agreement with the Alachua County Tax Collector to collect the non-ad valorem assessment for fire services as adopted by the City of Gainesville.
Explanation
On September 17, 2009, the City Commission adopted Resolution number 090404 expressing its intent to use the uniform method of notice, levy, collection and enforcement of a non-ad valorem assessment for fire services as authorized by Section 197.3632 Florida Statutes. On July 15, 2010, the City Commission adopted Resolution Number 100137.
Section 197-3632(2) Florida Statutes, provides that the City shall enter into written agreement with the Tax Collector for reimbursement of necessary administrative costs incurred in implementing the uniform method of collection. Under this agreement, the Tax Collector shall merge all rolls, prepare a collection roll, and prepare a combined notice (the tax notice) for both ad valorem taxes and the fire special assessment for the City. The City shall reimburse the Tax Collector for actual administrative costs for the collection and enforcement of the fire special assessment. These administrative costs include but are not limited to personnel, forms, supplies, data processing, computer equipment, postage and programming. The administrative costs to be charged by the Tax Collector shall be 2% of the special assessment for each property.
Fiscal Note
The estimated cost of this agreement at 2% of the Fire Special Assessment is $97,740 and will be deducted from the revenues generated from the Fire Special Assessment.
Recommendation
The City Commission authorize the City Manager to execute the agreement and any related documents including amendments and extensions, subject to approval of the City Attorney as to form and legality.