Hernando County


Proposed Resolution Adopting Uniform Collection Methodology for Non-Ad Valorem Assessments for Southwest Hernando County Solid Waste Collection Municipal Services Benefit Unit


Category:MSBU ResolutionFunctions:4411-07602-Class I Operations


This resolution is the final step necessary before the Board can begin placing the cost of garbage collection services on the annual tax bills of the owners of properties located within the “Universal Collection Area.”


Fla. Stat. § 197.3632 provides for the collection of non-ad valorem assessments through the uniform method.  The uniform method allows for the collection of the assessments in the same manner as provided for ad valorem taxes.  The election of this method of collection requires the adoption of a resolution stating same at a public hearing.


The Board voted earlier this year to begin using the uniform method to assess the owners of properties located within the Uniform Collection Area for the cost of garbage collection services.  The assessments will be levied by the Southwest Hernando County Solid Waste Collection MSBU, which the Board created in 1992 for that purpose but had never used it do so.


On December 22, 1992, the Board adopted Resolution 92-202 to provide the notice required by Fla. Stat. § 197.3632 of its intent to use the uniform method to collect the MSBU’s annual assessments.  As twenty-five years have elapsed since the Board adopted Resolution 92-202, however, staff recommends that the Board adopt the attached, updated resolution in an abundance of caution.


Please note that the proposed resolution does not impose any assessments or obligate the Board to impose assessments.  Instead, the proposed resolution simply permits the Board to collect any future-imposed assessments via property tax bills.


The Board has preexisting agreements with the Property Appraiser and the Tax Collector by which those offices can recoup the costs of levying and collecting the MSBU’s assessments.


The County advertised its intent to use this method of collection for four (4) consecutive

weeks prior to the public hearing as required by Fla. Stat. § 197.3632.

Meeting History

Dec 5, 2017 9:00 AM Video Board of County Commissioners Regular Meeting

There was no public input.


For approval of this agenda item (Resolution No. 2017-189).

MOVER:Nicholas W. Nicholson, Commissioner
SECONDER:Steve Champion, Vice Chairman
AYES:Wayne Dukes, Steve Champion, John Allocco, Jeff Holcomb, Nicholas W. Nicholson