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A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF POMPANO BEACH, FLORIDA, APPROVING AND AUTHORIZING THE PROPER CITY OFFICIALS TO EXECUTE AN AGREEMENT FOR UNIFORM COLLECTION OF NON-AD VALOREM SPECIAL ASSESSMENTS BETWEEN THE CITY OF POMPANO BEACH AND THE BROWARD COUNTY TAX COLLECTOR; PROVIDING AN EFFECTIVE DATE.
(Fiscal Impact: Estimated reduction to FY 2026 Fire Assessment Fee revenues of $339,923)
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(Staff Contact: Joshua Watters)
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Summary Explanation/Background:
Pursuant to the 2018 Florida Constitutional Amendment 10 and a subsequent Broward County Charter Amendment approved by voters, Broward County has established the elected position of Tax Collector. On January 7, 2025, the Hon. Abbey Ajayi was sworn into office as Broward County’s first elected Constitutional Tax Collector. As part of this reorganization, the Tax Collector assumed several functions previously managed by Broward County, including the collection and distribution of ad valorem and non-ad valorem revenues.
Each taxing authority that levies non-ad valorem assessments and wishes to include them on the annual tax bill must now enter into a formal agreement with the Tax Collector. The City of Pompano Beach levies a Fire Assessment Fee, which is collected through the tax bill.
Under Sections 192.091 and 197.3632, Florida Statutes, the Tax Collector may recover the actual costs of collecting certain ad valorem levies and non-ad valorem assessments, provided that reimbursement does not exceed two percent (2%) of the amount collected and remitted.
Origin of request for this action: City Manager’s Office
Fiscal impact and source of funding: Estimated reduction to FY 2026 Fire Assessment Fee revenues of $339,923.
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