Title
A Resolution Of The City Commission Of The City Of Hollywood, Florida, Approving And Authorizing The Appropriate City Officials To Execute The Agreement For Uniform Collection Of Non-Ad Valorem Special Assessments With The Broward County Tax Collector.
Strategic Plan Focus
Financial Management & Administration
Body
Staff Recommends: Approval of the attached Resolution.
Explanation:
The Honorable Abbey Ajayi was elected in November 2024 as Broward County's first elected Tax Collector. Accordingly, as of January 7, 2025, the Broward County Tax Collector became a separate entity from Broward County and requires each municipality to enter into a new agreement for Uniform Collection of Non-Ad Valorem Special Assessments, which includes the City's Fire Rescue Assessment and Fire Inspection Assessment.
The previous Interlocal Agreement between Broward County and the City, approved via Resolution R-2008-400, provided for the uniform collection of non-ad valorem assessments. This ILA authorized the County to request reimbursement for all necessary administrative and actual collections costs, however, historically the County did not charge the City. Similarly, the new agreement with the Broward County Tax Collector's Office does authorize the Tax Collector to retain up to two percent (2%) of the collected proceeds as reimbursement for administrative and collection costs, pursuant to Section 197.3632(8)(c), Florida Statutes.
Beginning in FY 2026, the Broward County Tax Collector's Office has retained funds to cover these costs. The same retained costs will apply to any future non-ad valorem fee the City wishes to levy.
In addition to the Fire Rescue Assessment and Fire Inspection Assessment, the City had collected non-ad valorem assessments on certain properties such as the Nuisance Abatement Assessment and a small number of parcels associated with previously approved septic-to-sewer conversions (Resolution R-2007-047). The Tax Collector has advised the...
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