Resolution 1995-601
RESOLUTION NO. 95-601
A RESOLUTION SUPPORTING PARTIAL-YEAR
AD VALOREN ASSESSMENTS
OCT 1 7 1995
WHEREAS, property taxes are the primary source of revenue
for public education (K-12) and public safety, including fire
protection, law enforcement and corrections; counties, cities,
school districts and applicablE! special districts would benefit
from an increase in such revenues; and
WHEREAS, local government:s effectively lose millions of
dollars each year because structures are taxed from January 1,
not from date of ~ompletion or date of occupancy; in some cases
ad valorem taxes are not paid on a structure for up to 28
months, while at the same time the property owner is receiving
municipal and/or county serViCE!S; and
WHEREAS, this means that otl'er taxpayers in tho-! community
are SUbsidizing services for new development.
Estimates
indicate property owners annually provide many n 111ions ot
dollars of such property tax "s.'.bsidies" to new d'welopment;
and
WHEREAS, equitable partial-year assessments wl')uld assure
the link between changes in the value of property and the levy
of the tax during each year; rave lues received may, In fact, be
offset by properties that would 'e removed from the tax rolls,
and an accurate accounting of pr'perty values may be achieved;
and
WHEREAS, collection of information importa.,t in the
administration of partial-year Clssessments would ~.mprove the
efficiency of the administratio of other types .f revenue,
reducing the need for separate ir j'ormation. This is consistent
with efforts to move toward a u1\iform procedure for noticing
and collecting taxes and fees.
NOW, THEREFOI '.E , BE IT RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF COLLIER COUN'rY, FLORIDA, that:
1. The Board of County commissioners of Colljer County,
Florida, hereby strongly support:s the concept of equitable
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OCT 1 71995
partial-year assessments of ad valorem taxes on real property
for the portion of a year in which new construction is
completed.
2. A certified copy of this Resolution shall be sent to
the Collier County Legislative Delegation.
This Resolution adopted this ~ day of
~~).
1995 after motion, second and majority vote favoring same.
ATTEST: ..
DW~HT E. BROCK, Clerk
BOARD OF COUNTY COMMISSIONERS
COLLIER COUNTY, FLORIDA
(;~~@~
By:
/
Approved 'as,t:.o form and
lega'1..sufficiency:
-4fi!,~~~.)
Dav d C. We el
County Attorney
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