HomeMy WebLinkAbout19-128Attachment "1"
JOSEPH E. SMITH, CLERK OF THE CIRCUIT COURT
SAINT LUCIE COUNTY
FILE # 4592737 07115/2019 08:22:45 AM
OR BOOK 4295 PAGE 93 - 117 DOC Type: RESO
RECORDING: $214.00
ST. LUCIE COUNTY, FLORIDA
PRELIMINARY ASSESSMENT RESOLUTION
SOLID WASTE
FOR
FISCAL YEAR 2019-20
ADOPTED: July 2, 2019
TABLE OF CONTENTS
Page
SECTION 1.
AUTHORITY................................................................................................. 1
SECTION 2.
PURPOSE AND DEFINITIONS.......................................................................
1
SECTION 3.
LEGISLATIVE DETERMINATIONS..................................................................
7
SECTION 4.
SOLID WASTE COLLECTION AND DISPOSAL SERVICES ................................ 9
SECTION 5.
DETERMINATION OF SOLID WASTE COST;
ESTABLISHMENT OF PRELIMINARY SOLID WASTE SERVICE
ASSESSMENTS........................................................................................... 10
SECTION 6.
ASSESSMENT ROLL.................................................................................... 10
SECTION 7.
AUTHORIZATION OF PUBLIC HEARING ..................................................... 11
SECTION 8.
NOTICE BY PUBLICATION.......................................................................... 11
SECTION 9.
NOTICE BY MAIL........................................................................................ 11
SECTION 10.
ADOPTION OF FINAL ASSESSMENT RESOLUTION ..................................... 12
SECTION 11.
EFFECT OF FINAL ASSESSMENT RESOLUTION ...........................................
12
SECTION 12.
ANNUAL ADOPTION PROCEDURES...........................................................
12
SECTION 13.
LIEN OF SOLID WASTE SERVICE ASSESSMENTS ........................................
13
SECTION 14.
REVISIONS TO SOLID WASTE SERVICE ASSESSMENTS ..............................
14
SECTION 15.
PROCEDURAL IRREGULARITIES.................................................................
14
SECTION 16.
CORRECTION OF ERRORS AND OMISSIONS ..............................................
14
SECTION 17.
EFFECTIVE DATE........................................................................................
16
APPENDIX A.
DESCRIPTION OF COUNTY SOLID WASTE URBAN
SERVICEAREA...........................................................................................
A-1
APPENDIX B.
FORM OF NOTICE TO BE PUBLISHED...................................................................
B-1
APPENDIX C.
FORM OF NOTICE TO BE MAILED.........................................................................
C-1
RESOLUTION 19-128
A RESOLUTION OF ST. LUCIE COUNTY, FLORIDA, RELATING TO THE
COLLECTION AND DISPOSAL OF RESIDENTIAL WASTE AND
RECYCLABLE MATERIALS IN THE COUNTY SOLID WASTE URBAN
SERVICE AREA OF ST. LUCIE COUNTY, FLORIDA; DESCRIBING THE
METHOD OF ASSESSING SOLID WASTE COSTS AGAINST ASSESSED
PROPERTY LOCATED WITHIN ST. LUCIE COUNTY; DETERMINING
THE SOLID WASTE COST AND THE PRELIMINARY SOLID WASTE
SERVICE ASSESSMENTS; DIRECTING THE PREPARATION OF AN
ASSESSMENT ROLL; AUTHORIZING A PUBLIC HEARING AND
DIRECTING THE PROVISION OF NOTICE THEREOF; AND
PROVIDING AN EFFECTIVE DATE.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF
ST. LUCIE COUNTY, FLORIDA:
SECTION 1. AUTHORITY.
This resolution is adopted pursuant to the provisions of Chapter 38, Article V, Collection
of Solid Waste and Recyclable Materials, of the St. Lucie County Code, sections 125.01, 125.66,
197.3632, and 197.3635, Florida Statutes, and other applicable provisions of law.
SECTION 2. PURPOSE AND DEFINITIONS.
This resolution constitutes the Preliminary Assessment Resolution. All capitalized words
and terms not otherwise defined herein shall have the meanings set forth in Article V, Collection
of Solid Waste and Recyclable Materials, of the St. Lucie County Code. Unless the context
indicates otherwise, words imparting the singular number, include the plural number, and vice
versa. As used in this Preliminary Assessment Resolution, the following terms shall have the
following meanings, unless the context hereof otherwise requires:
"Annual Assessment Resolution" means the resolution adopted by the Board approving
the Assessment Roll for each Fiscal Year.
"Assessed Property" means all parcels of land included on the Assessment Roll that
receive a special benefit from the delivery of the Residential Waste and Recyclable Materials
collection and disposal services, facilities or programs identified in the Preliminary Assessment
Resolution.
"Assessment Coordinator" means the County Administrator or designee thereof
responsible for coordinating the Solid Waste Assessments contemplated hereunder.
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"Assessment Roll" means the special assessment roll relating to a Solid Waste Service
Assessment approved by the Final Assessment Resolution or any Annual Assessment Resolution.
"Biological Waste" means solid waste that causes or has the capability of causing disease
or infection and includes, but is not limited to, biomedical waste, diseased or dead animals, and
other wastes capable of transmitting pathogens to humans or animals. The term does not include
human remains that are disposed of by persons licensed under chapter 497, Florida Statutes.
"Biomedical Waste" means any solid waste or liquid waste that may present a threat of
infection to humans. The term includes, but is not limited to, non -liquid human tissue and body
parts; laboratory and veterinary waste that contain human -disease -causing agents; discarded
disposable sharps; human blood and human blood products and body fluids; and other materials
that in the opinion of the Department of Health represent a significant risk of infection to persons
outside the generating facility. The term does not include human remains that are disposed of by
persons licensed under chapter 497, Florida Statutes.
"Board" means the Board of County Commissioners of St. Lucie County, Florida.
"Building" means any structure, whether temporary or permanent, built for the support,
shelter or enclosure of Persons, chattel or property of any kind.
"Bulk Items" means items that require special handling and management because of their
volume, e.g., tires, Construction and Demolition Debris, White Goods, large household goods and
furniture. "Bulk Items" must have been previously used by the customer at the Dwelling Unit for
which Collection Service is provided. The term "Bulk Items" excludes Exempt Waste.
"Collection Service" means Residential Waste Collection Service and Recyclable Material
Collection Service.
"Commercial Property" means all Improved Property other than Residential Property.
"Construction and Demolition Debris" means discarded materials generally considered
to be not water-soluble and nonhazardous in nature, including but not limited to steel, glass,
brick, concrete, asphalt roofing material, pipe, gypsum wallboard, and lumber, from the
construction or destruction of a structure as part of a construction or demolition project or from
the renovation of a structure, and includes rocks, soils, tree remains, trees, and other vegetative
matter that normally results from land clearing or land -development operations for a
construction project including such debris from construction of structures at a site remote from
the construction or demolition project site. Mixing of construction and demolition debris with
other types of solid waste will cause the resulting mixture to be classified as other than
construction and demolition debris. The term also includes:
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1. Clean cardboard, paper, plastic, wood, and metal scraps from a construction
project;
2. Except as provided in s. 403.707(9)(j), Florida Statutes, yard trash and unpainted,
nontreated wood scraps and wood pallets from sources other than construction or demolition
projects;
3. Scrap from manufacturing facilities which is the type of material generally used in
construction projects and which would meet the definition of construction and demolition debris
if it were generated as part of a construction or demolition project. This includes debris from
the construction of manufactured homes and scrap shingles, wallboard, siding concrete, and
similar materials from industrial or commercial facilities; and
4. De minimis amounts of other nonhazardous wastes that are generated at
construction or destruction projects, provided such amounts are consistent with best
management practices of the industry.
"County" means St. Lucie County, Florida, a political subdivision of the state established
pursuant to s.1, Art. VIII of the State Constitution and, when s. 403.706(19), Florida Statutes,
applies, means a special district or other entity.
"County Administrator" means the chief executive officer of the County, or the designee
or designees of the County Administrator.
"County Solid Waste Urban Service Area" means that portion of the unincorporated area
of the County described in Appendix A.
"DOR Code" means a property use code established in Rule 12D-8.008, Florida
Administrative Code, assigned by the Property Appraiser to Tax Parcels within the County.
"Duplex" shall mean a Building that contains two Dwelling Units.
"Dwelling Unit" shall mean a Building, or a portion thereof, lawfully used for residential
purposes, consisting of one or more rooms arranged, designed, used, or intended to be used as
living quarters for one family only.
"Exempt Waste" means Biological Waste, Hazardous Waste, Sludge, automobiles,
automobile parts, boats, boat parts, boat trailers, internal combustion engines, lead acid
batteries, used oil, any material for which there is no legally permitted disposal or storage facility
within the County. However, tires on rims, rims, small boat and auto parts under 50 lbs are not
exempt.
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"Final Assessment Resolution" means the resolution which shall confirm, modify, or
repeal this Preliminary Assessment Resolution and which shall be the final proceeding for the
annual imposition of Solid Waste Service Assessments. The Final Assessment Resolution shall
constitute an Annual Assessment Resolution for Fiscal Year 2019-20.
"Fiscal Year" means that period beginning October 1st of each year and ending on
September 30th of the subsequent year.
"Fiscal Year 2019-20" means the Fiscal Year commencing October 1, 2019.
"Garbage" means all putrescible waste which generally includes, but is not limited to,
kitchen and table food waste, vegetative, food or any organic waste that is attendant with, or
results from the storage, preparation, cooking or handling of food material.
"Hazardous Waste" means solid waste, or a combination of solid wastes, which, because
of its quantity, concentration, or physical, chemical, or infectious characteristics, may cause, or
significantly contribute to, an increase in mortality or an increase in serious irreversible or
incapacitating reversible illness or may pose a substantial present or potential hazard to human
health or the environment when improperly transported, disposed of, stored, treated, or
otherwise managed. The term does not include human remains that are disposed of by persons
licensed under chapter 497, Florida Statutes.
"Household Waste" means Garbage and Rubbish generated by a Dwelling Unit for which
Collection Service is provided hereunder. The term "Household Waste" does not include
Exempt Waste or Bulk Items.
"Improved Property" means all property within the County on which a Building or other
improvements including, but not limited to, facilities providing retail electrical service to such
property have been placed or constructed, which improvements result in such property
generating Residential Waste or being capable of generating Residential Waste.
"Improvement Codes" mean the property use codes assigned by the Property Appraiser
to Tax Parcels within the County.
"Land Clearing Debris" means vegetative matter resulting from a comprehensive land
clearing operation, but does not include Yard Trash.
"Mobile Home" means manufactured homes, trailers, campers and recreational vehicles.
"Multiple Single -Family Attached Units" means single-family Dwelling Units constructed
in a series, row, or group, including four units or more with common walls or separate walls
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abutting each other, separated by a nominal space of not less than two inches, or which have an
independent entrance.
"Ordinance" means Chapter 38, Article V of the St. Lucie County Code, or its successor in
function.
"Owner" means the Person reflected as the owner of Assessed Property on the Tax Roll.
"Preliminary Assessment Resolution" means this Resolution which shall be the initial
proceeding for the identification of the Solid Waste Cost for Fiscal Year 2019-20, for which Solid
Waste Service Assessments shall be imposed and collected hereunder.
"Property Appraiser" means the St. Lucie County Property Appraiser.
"Recyclable Material" means those materials that are capable of being recycled and that
would otherwise be processed or disposed of as solid waste.
"Recyclable Material Collection Service" means the process whereby Recyclable Material
is removed from a Dwelling Unit, processed and marketed by Contractor.
"Residential Property" means a parcel of Improved Property on which a Single -Family
Residence, Mobile Home, Duplex or Triplex is located; provided, however, that "Residential
Property" does not include (A) property on which a Mobile Home is located that is classified as
either "PUD," "HIRD," "RE -2", "CG," "CN," "CO," or "RVP" under the County's zoning regulation,
or (B) a parcel of property on which more than one Single -Family Residence, Mobile Home,
Duplex or Triplex is located; or (C) any Dwelling Unit located on a parcel of property that shares
a common wall with one or more other Dwelling Units on other parcels of property not under
common ownership. Residential property shall not include any County owned property.
"Residential Waste" includes Household Waste, Yard Trash and Bulk Items.
"Residential Waste Collection Service" means the process whereby Residential Waste is
removed from a Dwelling Unit and transported to a Solid Waste Disposal Facility.
"Rubbish" means all refuse, accumulation of paper, excelsior, rags, wooden or paper
boxes and containers, sweep -ups and all other accumulations of a nature other than Garbage,
which are usual to housekeeping; also any bottles, cans or other containers not containing
Garbage.
"Single -Family Residence" shall mean a Building that contains a single Dwelling Unit.
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"Sludge" includes, the accumulated solids, residues, and precipitates generated as a
result of waste treatment or processing, including wastewater treatment, water supply
treatment, or operation of an air pollution control facility, and mixed liquids and solids pumped
from septic tanks, grease traps, privies, or similar waste disposal appurtenances.
"Solid Waste Cost" means the amount necessary to fund the County's collection and
disposal of Residential Waste and the recycling activities of Recyclable Materials that are
allocable to Assessed Property during a Fiscal Year and shall include, but not be limited to: (A)
the cost, whether direct or indirect, of all services, programs or facilities provided by the County,
or through contractual arrangements with the County relating to Residential Waste and
Recyclable Materials management, collection and disposal activities; (B) the cost of any
indemnity or surety bonds and premiums for insurance; (C) the cost of salaries, volunteer pay,
workers' compensation insurance, or other employment benefits; (D) the cost of computer
services, data processing, and communications; (E) the cost of training, travel and per diem; (F)
the recovery of unpaid or delinquent fees or charges advanced by the County and due for
Residential Waste and Recyclable Materials management, collection, and disposal services,
programs or facilities allocable to specific parcels; (G) the cost of engineering, financial, legal or
other professional services; (H) all costs associated with the structure, implementation,
collection, and enforcement of the Solid Waste Service Assessments or a prior year's assessment
for a comparable service, facility or program, including any service charges of the Tax Collector
or Property Appraiser, including costs of mailed and published notices, expenses incurred by the
Tax Collector and Property Appraiser, and amounts necessary to offset any discount associated
with early payment of ad valorem taxes and non -ad valorem assessments; (1) all other costs and
expenses necessary or incidental to the acquisition, provision, or delivery of the services,
programs or facilities funded by the Solid Waste Service Assessment, and such other expenses as
may be necessary or incidental to any related financing authorized by the Board; (J) a reasonable
amount for contingency and anticipated delinquencies and uncollectible Solid Waste Service
Assessments; and (K) reimbursement to the County or any other Person for any monies advanced
for any costs incurred by the County or such Person in connection with any of the foregoing items
of Solid Waste Cost.
"Solid Waste Disposal Facility" means any solid waste management facility that is the
final resting place for solid waste, including landfills and incineration facilities that produce ash
from the process of incinerating municipal solid waste.
"Solid Waste Service Assessment" means a special assessment lawfully imposed by the
County against Assessed Property to fund all or any portion of the cost of the provision of
Residential Waste and Recyclable Materials collection and disposal services, facilities, or
programs providing a special benefit to property as a consequence of possessing a logical
relationship to the value, use, or characteristics of the Assessed Property.
"Tax Collector" means the St. Lucie County Tax Collector.
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"Tax Roll" means the real property ad valorem tax assessment roll maintained by the
Property Appraiser for the purpose of the levy and collection of ad valorem taxes.
"Triplex" shall mean a Building that contains three Dwelling Units.
"Uniform Assessment Collection Act" means sections 197.3632 and 197.3635, Florida
Statutes, or any successor statutes authorizing the collection of non -ad valorem assessments on
the same bill as ad valorem taxes, and any applicable regulations promulgated thereunder.
"White Goods" includes discarded air conditioners, heaters, refrigerators, ranges, water
heaters, freezers, and other similar domestic and commercial large appliances.
"Yard Trash" means vegetative matter resulting from yard landscaping maintenance and
land clearing operations and includes associated rocks and soils.
SECTION 3. LEGISLATIVE DETERMINATIONS.
It is hereby ascertained, determined and declared that the Residential Waste Collection
Service and Recyclable Material Collection Service provide a special benefit to the Assessed
Property based upon the following legislative determinations:
(A) Pursuant to Article VIII, section 1, Florida Constitution, and sections 125.01 and
125.66, Florida Statutes, the Board has all powers of local self-government to perform county
functions and to render county services except when prohibited by law, and such power may be
exercised by the enactment of legislation in the form of County ordinances and resolutions.
(B) In addition to its powers of self-government, the Board is authorized by section
125.01(1)(r), Florida Statutes, to impose Solid Waste Service Assessments in all or a portion of
the unincorporated area. Additionally, the Board derives authority to impose Solid Waste
Service Assessments from the home rule power of counties in Article VIII, section 1(f), Florida
Constitution, section 125.01, Florida Statutes, and specifically section 125.01(1)(r), Florida
Statutes.
(C) The Board imposes Solid Waste Service Assessments each year and collects such
assessments pursuant to the tax bill collection method authorized by the Uniform Assessment
Collection Act to fund costs incurred by the County in providing Residential Waste and Recyclable
Materials management, collection, and disposal services, facilities, and programs in the County
Solid Waste Urban Service Area.
(D) This Resolution authorizes the reimposition of Solid Waste Service Assessments
within the County Solid Waste Urban Service Area for Fiscal Year 2019-20 and each Fiscal Year
thereafter, based upon the assessment rates set forth herein.
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(E) It is fair and reasonable to use the Improvement Codes and DOR Codes to
apportion the Solid Waste Cost among parcels of Assessed Property located within the County
Solid Waste Urban Service Area because: (1) the Tax Roll database employing the use of such
property use codes is the most comprehensive, accurate, and reliable information readily
available to determine the property use and number of Dwelling Units for Improved Property
within the County Solid Waste Urban Service Area, and (2) the Tax Roll database is maintained
by the Property Appraiser and is consistent with the coding of parcel designations on the Tax Roll
which compatibility permits the development of an Assessment Roll in conformity with the
requirements of the Uniform Assessment Collection Act.
(F) Pursuant to section 403.706(1), Florida Statutes, the County has the general
responsibility and authority to provide for the collection and transport of Residential Waste and
Recyclable Materials generated within its unincorporated area to appropriate Solid Waste
Disposal Facilities.
(G) The existence of any Building or other improvement on Improved Property results
in such property generating Residential Waste and Recyclable Materials or being capable of
generating Residential Waste and Recyclable Materials.
(H) Whether imposed throughout the entire County or a portion thereof, the
imposition of a recurring annual Solid Waste Service Assessment is an alternative, equitable and
efficient method to fairly and reasonably apportion and recover the Residential Waste and
Recyclable Materials management, collection, and disposal costs experienced by the County
among the parcels of Residential Property within the County Solid Waste Urban Service Area.
(1) The size or value of Residential Property does not determine the scope and cost
of Residential Waste and Recyclable Materials management, collection, and disposal services to
be provided to such property. The use of Residential Waste and Recyclable Materials
management, collection, and disposal services, facilities, and programs are driven by the
existence of a Dwelling Unit and the average occupant population.
(J) Apportioning the Solid Waste Costs for Residential Waste collection and disposal
services provided to Residential Property within the County Solid Waste Urban Service Area on a
per Dwelling Unit basis is compatible with the use of the Tax Roll data base, is required to avoid
cost inefficiency and unnecessary administration, and is a fair and reasonable method of
apportioning the benefits conveyed by such services and the Solid Waste Costs incurred in
providing the services.
(K) The use of the uniform method of collection authorized in the Uniform
Assessment Collection Act provides a mechanism to equitably and efficiently collect Solid Waste
Service Assessments for Residential Waste and Recyclable Materials management, collection,
E?
and disposal service, facilities, and programs allocable to specific parcels of Assessed Property
within the County Solid Waste Urban Service Area.
(L) The annual Solid Waste Service Assessment to be imposed pursuant to this
Resolution shall constitute non -ad valorem assessments within the meaning and intent of the
Uniform Assessment Collection Act.
(M) The Solid Waste Service Assessment imposed pursuant to this Resolution is
imposed by the Board, not the Property Appraiser or Tax Collector. Any activity of the Property
Appraiser or Tax Collector under the provision of the Uniform Assessment Collection Act and the
Interlocal Agreement with the Property Appraiser shall be construed as ministerial.
(N) Residential Waste and Recyclable Materials management, collection, and disposal
services, facilities, and programs furnished by the County provide a special benefit and possess a
logical relationship to the use and enjoyment of Residential Property by providing: (1)
Residential Waste and Recyclable Materials management, collection, and disposal services,
facilities, and programs to the Owners and occupants of Residential Property for proper, safe,
and cost effective disposal of Residential Waste and Recyclable Materials generated on such
property, (2) better service to Owners and tenants, (3) the enhancement of environmentally
responsible use and enjoyment of Residential Property, and (4) the protection and possible
enhancement of property values and the health and safety of the Owners and occupants of
Residential Property resulting from the uniform delivery and availability of such services,
facilities, and programs.
(0) It is hereby ascertained, determined, and declared that each parcel of Assessed
Property will be benefitted by the County's provision of Residential Waste and Recyclable
Materials management, collection, and disposal services, facilities and programs in an amount
not less than the Solid Waste Service Assessment upon such parcel computed in the manner set
forth in this Preliminary Assessment Resolution.
SECTION 4. SOLID WASTE COLLECTION AND DISPOSAL SERVICES.
(A) Upon the imposition of Solid Waste Service Assessments for Residential Waste
and Recyclable Materials management, collection, and disposal against Assessed Property
located within the County Solid Waste Urban Service Area, the County shall cause Residential
Waste and Recyclable Materials management, collection, and disposal services to be provided to
such Assessed Property. Solid Waste Costs shall be paid from proceeds of the Solid Waste
Service Assessments.
(B) The provision of comprehensive Residential Waste and Recyclable Materials
management, collection, and disposal services and programs furnished by or through the County
Solid Waste Urban Service Area to Residential Property enhances and strengthens the
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relationship of such services and programs to the use and enjoyment of Residential Property
within the County Solid Waste Urban Service Area.
SECTION S. DETERMINATION OF SOLID WASTE COST; ESTABLISHMENT OF PRELIMINARY
SOLID WASTE SERVICE ASSESSMENTS.
(A) The estimated Solid Waste Cost to be assessed and apportioned among benefitted
parcels for Fiscal Year 2019-20 is approximately 5,48_9,387.06. The remainder of such Fiscal Year
2019-20 budget for Residential Waste and Recyclable Materials services and facilities shall be
funded from legally available County revenues other than Solid Waste Service Assessments.
(B) For Fiscal Years in which Solid Waste Service Assessments for Residential Waste
and Recyclable Materials management, collection, and disposal services, facilities and programs
are imposed, the Solid Waste Cost shall be allocated among all parcels of Assessed Property,
based upon each parcels' classification as Residential Property and the number of Dwelling Units
for such parcels. A rate of assessment equal to $276.14 for each Dwelling Unit for Residential
Waste and Recyclable Materials management, collection, and disposal services is hereby
approved for Fiscal Year 2019-20. Subject to the provisions of Section 12(B) hereof, the maximum
rate of assessment that may be imposed for subsequent Fiscal Years without additional notice to
owners of Assessed Property is $280.00 per Dwelling Unit. In addition to the Solid Waste Service
Assessments for Residential Waste and Recyclable Materials for Fiscal Year 2019-20, the Solid
Waste Cost due from any property for prior Fiscal Years which is delinquent and was not collected
pursuant to the Uniform Assessment Collection Act, if any, shall be assessed against such
Residential Property and included on the Assessment Roll for Fiscal Year 2019-20.
(C) The rate of the Solid Waste Service Assessments established in this Preliminary
Assessment Resolution shall be the rates applied by the Assessment Coordinator in the
preparation of the Preliminary Assessment Roll for Fiscal Year 2019-20, as provided in Section 6
of this Preliminary Assessment Resolution.
SECTION 6. ASSESSMENT ROLL.
(A) The Assessment Coordinator is hereby directed to prepare, or cause to be
prepared, a preliminary Assessment Roll for Fiscal Year 2019-20. Such preliminary Assessment
Roll shall contain the following: (1) a summary description of all Assessed Property within the
County Solid Waste Urban Service Area conforming to the description contained on the Tax Roll,
(2) the name and address of the Owner of record of each parcel as shown on the Tax Roll, and
(3) the amount of the preliminary Solid Waste Service Assessment for Residential Waste and
Recyclable Materials management, collection, and disposal services. The preliminary
Assessment Roll shall be open to public inspection. The foregoing shall not be construed to
require that the preliminary Assessment Roll be in printed form if the amount of the Solid Waste
Service Assessment for each parcel of property can be determined by use of a computer terminal
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available to the public. Such Solid Waste Service Assessment for each parcel of Assessed
Property shall be computed by multiplying the assessment rate by the number of Dwelling Units
on such parcel. A separate Assessment Roll containing the above information shall also be
prepared for any Residential Property that is delinquent in payments of the Solid Waste Cost for
prior Fiscal Years.
(B) It is hereby ascertained, determined, and declared that the foregoing method of
determining the Solid Waste Service Assessments for Residential Waste and Recyclable Materials
management, collection, and disposal services (1) is a fair and reasonable method of
apportioning the Solid Waste Cost among parcels of Assessed Property and (2) is an equitable
and efficient mechanism to address payment delinquencies and recover funds advanced for
Residential Waste and Recyclable Materials management, collection, and disposal services,
facilities, and programs which are allocable to specific parcels of Assessed Property.
SECTION 7. AUTHORIZATION OF PUBLIC HEARING.
There is hereby established a public hearing to be held at 6:00 p.m. on September 3, 2019,
in the County Commission Chambers, on the Third Floor of the St. Lucie County Administration
Annex, 2300 Virginia Avenue, Fort Pierce, Florida, for the purpose of (A) receiving and considering
any comments on the Solid Waste Service Assessments from affected property owners and (B)
authorizing the imposition of such Solid Waste Service Assessments for Residential Waste and
Recyclable Materials management, collection, and disposal and collection on the same bill as ad
valorem taxes.
SECTION 8. NOTICE BY PUBLICATION.
The Assessment Coordinator shall publish a notice, as required by the Uniform
Assessment Collection Act, in substantially the form attached hereto as Appendix B. Such
notice shall be published at least twenty days prior to the public hearing established in Section 7
in a newspaper generally circulated in the County.
SECTION 9. NOTICE BY MAIL.
The Assessment Coordinator shall provide notice by first class mail to the Owner of each
parcel of Assessed Property, including property assessed for a delinquency in the payment of the
Solid Waste Cost for prior Fiscal Years, as required by the Uniform Assessment Collection Act, in
substantially the form attached hereto as Appendix C. Such notices shall be mailed at least
twenty days prior to the public hearing established in Section 7.
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SECTION 10. ADOPTION OF FINAL ASSESSMENT RESOLUTION.
(A) At the public hearing established by Section 7 hereof, or to which an adjournment
or continuance may be taken by the Board, the Board shall receive any oral or written objections
of interested Persons and may then, or at any subsequent meeting of the Board adopt the Final
Assessment Resolution which shall:
(1) Confirm, modify, or repeal this Preliminary Assessment Resolution with such
amendments, if any, as may be deemed appropriate by the Board;
(2) Confirm the rate of Assessment to be imposed in Fiscal Year 2019-20;
(3) Confirm the maximum assessment rate that may be imposed in subsequent Fiscal
Years without additional notice to the owners of Assessed Property;
(4) Approve the preliminary Assessment Roll, with such amendments as it deems just
and right; and
(5) Determine the method of collection.
(B) The adoption of the Final Assessment Resolution by the Board shall constitute a
legislative determination that all parcels assessed derive a special benefit from the Residential
Waste Collection Service and Recyclable Material Collection Service and a legislative
determination that the special benefits conveyed by such services and the Solid Waste Cost are
fairly and reasonably apportioned among the properties that receive the special benefit. All
written objections to the Final Assessment Resolution shall be filed with the Assessment
Coordinator at or before the time or adjourned time of such hearing.
SECTION 11. EFFECT OF FINAL ASSESSMENT RESOLUTION.
The Solid Waste Service Assessments for Fiscal Year 2019-20 shall be established upon
adoption of the Final Assessment Resolution. As provided in Section 38-157 of the Ordinance,
adoption of the Final Assessment Resolution shall be the final adjudication of the issues
presented (including, but not limited to, the determination of special benefit and fair
apportionment to the Assessed Property, the method of apportionment and assessment, the rate
of assessment, the establishment or increase of a maximum assessment rate, the Assessment
Roll, and the levy and lien of the Solid Waste Assessments), unless proper steps shall be initiated
in a court of competent jurisdiction to secure relief within 30 days from the date of the Board's
adoption of the Final Assessment Resolution. The initial Assessment Roll, as approved by the Final
Assessment Resolution, shall be delivered to the Tax Collector, as required by the Uniform
Assessment Collection Act.
SECTION 12. ANNUAL ADOPTION PROCEDURES.
(A) Annually, during the budget adoption process, the Board shall adopt an Annual
Assessment Resolution to approve the Assessment Roll for the subsequent Fiscal Year, unless the
Board makes a determination that a Solid Waste Service Assessment shall not be collected for
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the subsequent Fiscal Year. At its option, the Board may adopt an initial or preliminary
assessment resolution prior to considering the Annual Assessment Resolution which identifies
the Solid Waste Service Cost and rate of assessment for the forthcoming Fiscal Year and directs
the provision of notices if the circumstances in subsection (B) below so require. Failure to adopt
an Annual Assessment Resolution during the budget process may be cured at anytime.
(B) In the event (1) the proposed Solid Waste Service Assessment for any Fiscal Year
exceeds the maximum rate of assessment listed in the notices previously provided to the Owners
of Assessed Property pursuant to Sections 8 and 9 hereof, (2) the purpose for which the
assessment is imposed or the use of the revenue from the Solid Waste Service Assessment is
substantially changed from that represented by notice previously provided to the Owners of
Assessed Property pursuant to Sections 8 and 9 hereof, (3) the method of apportionment is
revised or altered resulting in an increased Solid Waste Service Assessment from that
represented by notice previously provided to the Owners of Assessed Property pursuant to
Sections 8 and 9 hereof, or (4) an Assessment Roll contains Assessed Property that was not
included on the Assessment Roll approved for the prior Fiscal Year and the Owner of such
property has not provided written consent for imposition of the Solid Waste Service Assessment,
notice shall be provided by publication and first class mail to the Owners of such Assessed
Property as provided by law. Such notice shall substantially conform with the notice
requirements set forth in Sections 8 and 9 hereof and inform the Owner of the date, time, and
place for the adoption of the Annual Assessment Resolution. The failure of the Owner to receive
such notice due to mistake or inadvertence, shall not affect the validity of the Assessment Roll
nor release or discharge any obligation for payment of a Solid Waste Service Assessment imposed
by the Board pursuant to the Ordinance and this Resolution.
(C) As to any Assessed Property not included on an Assessment Roll approved by the
adoption of the Final Assessment Resolution or a prior year's Annual Assessment Resolution, the
adoption of the succeeding Annual Assessment Resolution shall be the final adjudication of the
issues presented as to such Assessed Property (including, but not limited to, the determination
of special benefit and fair apportionment to the Assessed Property, the method of
apportionment and assessment, the rate of assessment, the establishment or increase of a
maximum assessment rate, the Assessment Roll, and the levy and lien of the Solid Waste
Assessments), as provided in Section 38-157 of the Ordinance, unless proper steps shall be
initiated in a court of competent jurisdiction to secure relief within 30 days from the date of the
Board action on the Annual Assessment Resolution. Nothing contained herein shall be construed
or interpreted to affect the finality of any Solid Waste Service Assessment not challenged within
the required 30 -day period for those Solid Waste Service Assessments previously imposed
against Assessed Property by the inclusion of the Assessed Property on an Assessment Roll
approved in the Final Assessment Resolution or any subsequent Annual Assessment Resolution.
(D) The Assessment Roll, as approved by the Annual Assessment Resolution, shall be
delivered to the Tax Collector as required by the Uniform Assessment Collection Act.
13
SECTION 13. LIEN OF SOLID WASTE SERVICE ASSESSMENTS.
Upon the adoption of the Assessment Roll, all Solid Waste Service Assessments shall
constitute a lien against Assessed Property equal in rank and dignity with the liens of all state,
City, district, or municipal taxes and special assessments. Except as otherwise provided by law,
such lien shall be superior in dignity to all other prior liens, mortgages, titles, and claims, until
paid. The lien for a Solid Waste Service Assessment shall be deemed perfected upon the Board's
adoption of the Final Assessment Resolution or the Annual Assessment Resolution, whichever is
applicable. The lien for a Solid Waste Service Assessment collected under the Uniform
Assessment Collection Act shall attach to the property included on the Assessment Roll as of the
prior January 1, the lien date for ad valorem taxes imposed under the Tax Roll.
SECTION 14. REVISIONS TO SOLID WASTE SERVICE ASSESSMENTS.
If any Solid Waste Service Assessment made under the provisions of this Preliminary
Assessment Resolution is either in whole or in part annulled, vacated, or set aside by the
judgment of any court, or if the Board is satisfied that any such Solid Waste Service Assessment
is so irregular or defective that the same cannot be enforced or collected, or if the Board has
failed to include or omitted any property on the Assessment Roll which property should have
been so included, the Board may take all necessary steps to impose a new Solid Waste Service
Assessment against any property benefited by the Solid Waste Cost and in case such second Solid
Waste Service Assessment is annulled, vacated, or set aside, the Board may obtain and impose
other Solid Waste Service Assessments until a valid Solid Waste Service Assessment is imposed.
SECTION 15. PROCEDURAL IRREGULARITIES.
Any informality or irregularity in the proceedings in connection with the levy of any Solid
Waste Service Assessment under the provisions of this Resolution shall not affect the validity of
the same after the approval thereof, and any Solid Waste Service Assessment as finally approved
shall be competent and sufficient evidence that such Solid Waste Service Assessment was duly
levied, that the Solid Waste Service Assessment was duly made and adopted, and that all other
proceedings applicable to such Solid Waste Service Assessment were duly had, taken, and
performed as required by this Resolution; and no variance from the directions hereunder shall
be held material unless it be clearly shown that the party objecting was materially injured
thereby.
SECTION 16. CORRECTION OF ERRORS AND OMISSIONS.
(A) No act of error or omission on the part of the Board, County Staff, Property
Appraiser, Tax Collector or their deputies or employees, shall operate to release or discharge any
obligation for payment of a Solid Waste Service Assessment imposed by the Board under the
provision of this Resolution.
(B) When it shall appear that any Solid Waste Service Assessment should have been
imposed under this Resolution against a parcel of property specially benefited by the provision
14
of Residential Waste and Recyclable Materials management, collection, and disposal services,
facilities and programs, but that such property was omitted from the Assessment Roll; or such
property was erroneously assessed; or was not listed on the Tax Roll as an individual parcel of
property as of the effective date of the Assessment Roll approved by the Annual Assessment
Resolution for any upcoming Fiscal Year, the Board may, upon provision of a notice by mail
provided to the Owner of the omitted or erroneously assessed parcel in the manner and form
provided in Section 9, impose the applicable Solid Waste Service Assessment for the Fiscal Year
in which such error or omission is discovered, in addition to the applicable Solid Waste Service
Assessment due for the prior Fiscal Years. Such Solid Waste Service Assessment shall constitute
a lien against Assessed Property equal in rank and dignity with the liens of all state, county,
district, or municipal taxes and special assessments, and superior in rank and dignity to all other
prior liens, mortgages, titles, and claims in and to or against the real property involved, shall be
collected pursuant to the Uniform Assessment Collection Act and shall be deemed perfected on
the date of adoption of the resolution imposing the omitted, delinquent, or corrected
Assessments.
(C) Prior to the delivery of the Assessment Roll to the Tax Collector in accordance with
the Uniform Assessment Collection Act, the Assessment Coordinator shall have the authority at
any time, upon his or her own initiative or in response to a timely filed petition from the Owner
of any property subject to a Solid Waste Service Assessment, based upon presentation of
competent and substantial evidence by the owner of Assessed Property or otherwise, to correct
any error in applying the Solid Waste Service Assessment apportionment method to any
particular parcel of property not otherwise requiring the provision of notice pursuant to the
Uniform Assessment Collection Act. Any such correction shall be considered valid ab initio and
shall in no way affect the enforcement of the Solid Waste Service Assessment imposed under the
provisions of this Resolution. All requests from affected property Owners for any such changes,
modifications or corrections shall be referred to, and processed by, the Assessment Coordinator
and not the Property Appraiser or Tax Collector.
(D) After the Assessment Roll has been delivered to the Tax Collector in accordance
with the Uniform Assessment Collection Act, any changes, modifications, or corrections thereto
shall be made in accordance with the procedures applicable to correcting errors and insolvencies
on the Tax Roll upon timely written request and direction of the Assessment Coordinator.
[Remainder of Page Intentionally Left Blank]
15
SECTION 17. EFFECTIVE DATE.
This Preliminary Assessment Resolution shall take effect immediately upon its passage
and adoption.
PASSED, ADOPTED AND APPROVED this
COI�p,�'�
(SEAL) V �
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ATTEST:
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'ry, Fyog�o
By:
Deputy CI c
16
day of July, 2019.
BOARD OF COUNTY COMMISSIONERS
ST. LUCIE COUNTY, FLORIDA
By:
Chair
APPROVED FQR FORM AN
By:
County Attorn
APPENDIX A
DESCRIPTION OF COUNTY SOLID WASTE URBAN SERVICE AREA
The County Solid Waste Urban Service Area is described as that portion of the
unincorporated area of St. Lucie County lying to the east of the following described line:
begin at the point Interstate 95 enters the County from Indian River County and run southerly
along Interstate 95 along Interstate 95 to Angle Road; then run westerly along Angle Road to
Florida's Turnpike; then run southerly along Florida's Turnpike to Picos Road; then run westerly
along Picos Road to Gentile Road; then run southerly along Gentile Road to Okeechobee Road;
then run easterly along Okeechobee Road to Florida's Turnpike; then run southerly along
Florida's Turnpike to Interstate 95; then run southerly along Interstate 95 to Glades Cutoff Road;
then run westerly along Glades Cutoff Road to C-24 Canal; then run southerly along C-24 Canal
to Juliette Avenue; then run westerly along Juliette Avenue to Salvatierra Boulevard; then run
southerly along Salvatierra Boulevard to Tanforan Boulevard; then run easterly along Tanforan
Boulevard to Interstate 95; then run southerly along Interstate 95 to the point at which it enters
Martin County.
A-1
APPENDIX B
FORM OF NOTICE TO BE PUBLISHED
To be published at least twenty days prior to the public hearing established in Section 7.
NOTICE OF HEARING TO IMPOSE AND PROVIDE FOR
COLLECTION OF SOLID WASTE SERVICE SPECIAL ASSESSMENTS
[INSERT MAP OF COUNTY SOLID WASTE URBAN SERVICE AREA]
St. Lucie County, Florida (the "County") imposes special assessments, sometimes referred
to as non -ad valorem assessments, against certain improved residential properties located within
the County Solid Waste Urban Service Area depicted above to fund the annual costs of providing
residential garbage, recycling and yard waste collection and disposal services (the "Solid Waste
Assessments"). Notice is hereby given that the Board of County Commissioners of the County
(the "Board") will conduct a public hearing to consider imposing Solid Waste Assessments to fund
the cost of such services and facilities for the fiscal year commencing October 1, 2019 ("Fiscal
Year 2019-20") and each fiscal year thereafter, and to authorize collection of such assessments
on the annual property tax bill. The Solid Waste Assessment is an annual assessment which will
continue from year to year.
The hearing will be held in the County Commission Chambers at 6:00 p.m. on September
3, 2019, or as soon thereafter as the matter may be heard in the St. Lucie County Commission
Chambers located on the Third Floor in the St. Lucie County Administration Annex, 2300 Virginia
Avenue, Fort Pierce, Florida, for the purpose of receiving public comment on the proposed Solid
Waste Assessments. All affected property owners have a right to appear at the hearing and to
file written objections with the Board within 20 days of this notice. If a person decides to appeal
any decision made by the Board with respect to any matter considered at the hearing, such
person will need a record of the proceedings and may need to ensure that a verbatim record is
made, including the testimony and evidence upon which the appeal is to be made. In
accordance with the Americans with Disabilities Act, persons needing a special accommodation
or an interpreter to participate in this proceeding should contact the Health, Safety and Risk
Manager at (772) 462-1546 or TDD (772) 462-1428, at least seven days prior to the date of the
hearing.
The Solid Waste Assessment for each parcel will be computed by multiplying the number
of dwelling units on the parcel by the rate of assessment. The rate of assessment for Fiscal Year
2019-20 shall be 5276.14 per dwelling unit. The maximum rate of assessment that can be
charged in future fiscal years without additional notice is $280.00 per dwelling unit. Copies of
the assessment roll showing the amount of the Solid Waste Assessment to be imposed against
each parcel of property, and the legal documentation relating to the assessments are available
B-1
for inspection at the office of the St. Lucie County Property Appraiser located on the First Floor
of the Administration Annex at 2300 Virginia Avenue, Fort Pierce, Florida.
The Solid Waste Assessments will be collected by the St. Lucie County Tax Collector on
the ad valorem tax bill mailed each November, including November 2019, as authorized by
Section 197.3632, Florida Statutes. Failure to pay the assessments will cause a tax certificate to
be issued against the property which may result in a loss of title.
If you have any questions, please contact the County at (772) 462-1631, Monday through
Friday between 8:00 a.m. and 5:00 p.m.
Howard N. Tipton
County Administrator
lip
APPENDIX C-1 AND C-2
FORM OF NOTICE TO BE MAILED
APPENDIX C-1
******NOTICE TO PROPERTY OWNER******
To be mailed at least twenty days prior to the public hearing established in Section 7,
ST. LUCIE COUNTY, FLORIDA NOTICE OF
HEARING TO IMPOSE AND PROVIDE FOR
COLLECTION OF NON -AD VALOREM
ASSESSMENTS
St. Lucie County
2300 Virginia Avenue NOTICE DATE: August J 2019
Owner Tax Parcel #
Address Legal Description:
City, State, Zip
St. Lucie County, Florida (the "County") imposes special assessments, sometimes referred
to as non -ad valorem assessments, against certain improved residential properties to fund the
annual costs of providing residential garbage, recycling and yard waste collection and disposal
services (the "Solid Waste Assessments"). Notice is hereby given that the Board of County
Commissioners of the County (the "Board") will conduct a public hearing to consider imposing
Solid Waste Assessments to fund the cost of such services and facilities for the fiscal year
commencing October 1, 2019 ("Fiscal Year 2019-20") and each fiscal year thereafter, and to
authorize collection of such assessments on the annual property tax bill. The Solid Waste
Assessment is an annual assessment which will continue from year to year.
The hearing will be held in the County Commission Chambers at 6:00 p.m. on September
3, 2019, or as soon thereafter as the matter may be heard in the St. Lucie County Commission
Chambers located on the Third Floor in the St. Lucie County Administration Annex, 2300 Virginia
Avenue, Fort Pierce, Florida, for the purpose of receiving public comment on the proposed Solid
Waste Assessments. All affected property owners have a right to appear at the hearing and to
file written objections with the Board within 20 days of this notice. If a person decides to appeal
any decision made by the Board with respect to any matter considered at the hearing, such
person will need a record of the proceedings and may need to ensure that a verbatim record is
made, including the testimony and evidence upon which the appeal is to be made. In
accordance with the Americans with Disabilities Act, persons needing a special accommodation
or an interpreter to participate in this proceeding should contact the Health, Safety and Risk
C-1
Manager at (772) 462-1546 or TDD (772) 462-1428, at least seven days prior to the date of the
hearing.
The Solid Waste Assessment for each parcel will be computed by multiplying the number
of dwelling units on the parcel by the rate of assessment. The proposed rate of assessment for
Fiscal Year 2019-20 is 5276.14 per dwelling unit. The total revenue the County expects to collect
through the Solid Waste Assessment for Fiscal Year 2019-20 is $5,489,387.06. The following is
a summary of the Solid Waste Assessment being imposed on the above parcel for Fiscal Year
2019-20.
The total number of residential dwelling units on the above parcel is dwelling units.
For Fiscal Year 2019-20, the annual Solid Waste Assessment for the above parcel is $
The maximum rate of assessment that can be charged in future fiscal years without additional
mailed notice is $280.00 per dwelling unit.
Copies of the assessment roll showing the amount of the Solid Waste Assessment to be
imposed against each parcel of property, and the legal documentation relating to the
assessments are available for inspection at the office of the County's MSBU Coordinator located
on the Second Floor of the Administration Annex at 2300 Virginia Avenue, Fort Pierce, Florida.
The Solid Waste Assessments will be collected by the St. Lucie County Tax Collector on
the ad valorem tax bill mailed each November, including November 2019, as authorized by
Section 197.3632, Florida Statutes. Failure to pay the assessments will cause a tax certificate to
be issued against the property which may result in a loss of title.
If there is a mistake on this notice, it will be corrected. If you have any questions, please
contact the County at (772) 462-5112, Monday through Friday between 8:00 a.m. and 5:00 p.m.
*****DO NOT SEND MONEY NOW. THIS IS NOT A TAX BILL*****
APPENDIX C-2
C-1-2
* * * * * NOTICE TO PROPERTY OWNER * * * * *
To be mailed at least twenty days prior to the public hearing established in Section 7.
ST. LUCIE COUNTY
2300 Virginia Avenue
Ft. Pierce, Florida 34982
Owner
Address
City, State Zip
ST. LUCIE COUNTY, FLORIDA
NOTICE OF HEARING TO IMPOSE AND
PROVIDE FOR COLLECTION OF NON -AD
VALOREM ASSESSMENTS
NOTICE DATE: AUGUST , 2019
NOTICE OF SOLID WASTE ASSESSMENT FOR FISCAL YEAR 2019-20 AND
"UNCOLLECTED" SOLID WASTE ASSESSMENT DUE FOR FISCAL YEAR 2018-19 (OCTOBER 1,
2018 THROUGH SEPTEMBER 30, 2019).
St. Lucie County, Florida (the "County") imposes special assessments, sometimes referred
to as non -ad valorem assessments, against certain improved residential properties to fund the
annual costs of providing residential garbage, recycling and yard waste collection and disposal
services (the "Solid Waste Assessments"). Notice is hereby given that the Board of County
Commissioners of the County (the "Board") will conduct a public hearing to consider imposing
Solid Waste Assessments to fund the cost of such services and facilities for the fiscal year
commencing October 1, 2019 ("Fiscal Year 2019-20") and each fiscal year thereafter, and to
authorize collection of such assessments on the annual property tax bill. The Solid Waste
Assessment is an annual assessment which will continue from year to year.
The hearing will be held in the County Commission Chambers at 6:00 p.m. on September
3, 2019, or as soon thereafter as the matter may be heard in the St. Lucie County Commission
Chambers located on the Third Floor in the St. Lucie County Administration Annex, 2300 Virginia
Avenue, Fort Pierce, Florida, for the purpose of receiving public comment on the proposed Solid
Waste Assessments. All affected property owners have a right to appear at the hearing and to
file written objections with the Board within 20 days of this notice. If a person decides to appeal
any decision made by the Board with respect to any matter considered at the hearing, such
person will need a record of the proceedings and may need to ensure that a verbatim record is
made, including the testimony and evidence upon which the appeal is to be made. In
accordance with the Americans with Disabilities Act, persons needing a special accommodation
or an interpreter to participate in this proceeding should contact the Health, Safety and Risk
Manager at (772) 462-1546 or TDD (772) 462-1428, at least seven days prior to the date of the
hearing.
C-2-2
The Solid Waste Assessment for each parcel will be computed by multiplying the number
of dwelling units on the parcel by the rate of assessment. The proposed rate of assessment for
Fiscal Year 2019-20 is 5276.14 per dwelling unit. The total revenue the County expects to
collect through the Solid Waste Assessment for Fiscal Year 2019-20 is $5,489:387.06. The
following is a summary of the Solid Waste Assessment being imposed on the above parcel for
Fiscal Year 2019-20.
The total number of residential dwelling units on the above parcel is dwelling units.
The Fiscal Year 2019-20 Solid Waste Assessment for the above parcel: $
The uncollected Solid Waste Assessment for prior fiscal year: $
Total to be collected on November 2019 tax bill: $
The maximum rate of assessment that can be charged in future fiscal years without additional
mailed notice is .$280.00 per dwelling unit.
Please note that the amount to be collected for the above parcel includes the Solid Waste
Assessment which was erroneously or inadvertently not collected for the above parcel for the
prior fiscal year which began October 1, 2018. This amount is in addition to the Solid Waste
Assessment for Fiscal Year 2019-20.
Copies of the assessment roll showing the amount of the Solid Waste Assessment to be
imposed against each parcel of property, and the legal documentation relating to the
assessments are available for inspection at the office of the County's MSBU Coordinator located
on the Second Floor of the Administration Annex at 2300 Virginia Avenue, Fort Pierce, Florida.
The Solid Waste Assessments will be collected by the St. Lucie County Tax Collector on
the ad valorem tax bill mailed each November, including November 2019, as authorized by
Section 197.3632, Florida Statutes. Failure to pay the assessments will cause a tax certificate to
be issued against the property which may result in a loss of title.
If there is a mistake on this notice, it will be corrected. If you have any questions, please
contact the County at (772) 462-5112, Monday through Friday between 8:00 a.m. and 5:00 p.m.
*****DO NOT SEND MONEY NOW. THIS IS NOT A TAX BILL*****
C-2-2