Hernando County


Uniform Collection Methodology for Road Paving Municipal Service Benefit Unit Non-Ad Valorem Assessments and Associated Resolution


Department:Department of Public WorksSponsors:
Category:MSBU ResolutionFunctions:1013-03211-Debt Srv/Reserv-Const Gt

Financial Impact

Cost to advertise the public hearing will be paid from the Constitutional Gas Tax Fund account 1013-03211-5304901 and reimbursed once the affected MSBU is implemented.


A public hearing is required by Chapter 197, Florida Statutes, which authorizes the Board of County Commissioners to place duly adopted non-ad valorem assessment rolls on the yearly real property tax bill.  The resolution states that this Board intends to use the uniform non-ad valorem collection methodology outlined in Chapter 197, Florida Statutes, for those non-ad valorem assessments levied via the creation of MSBUs during the preceding calendar year.


During the 2017 calendar year, the following MSBUs were created or amended:


·              Royal Highlands Area B Driveway Aprons MSBU

·              Taylor Street Millings MSBU

·               Jaybird Rd. Road Paving MSBU

·               Quill Ave. Road Paving MSBU

·               Tinamou Area Road Paving MSBU

·               Jackdaw Road Paving MSBU

·               Old Squaw Ave. Road Paving MSBU

·               Alberta Street Road Paving MSBU

·               Kodiak Wren Road Paving MSBU

·               Wood Owl Road Paving MSBU

·               Nordica Road Paving MSBU

·               Piping Plover Area Road Paving MSBU

·               Marsh Wren Ave. Road Paving MSBU

·               White Road Paving MSBU

·               Sweet Gum Millings MSBU


The resolution shall be adopted by January 1 or, if the Property Appraiser, Tax Collector, and local government agree, March 1.  Pursuant to Florida Statutes, Chapter 197, the required advertisements for the public hearing were published on November 3, 10, 17 and 24, 2017.

Meeting History

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

There was no public input.


To approve the staff recommendation (Resolution No. 2017-188).

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