Special Assessment Terminology

  • ADMINISTRATIVE FEE: A charge assigned to a special taxing district for recouping costs incurred in support of establishing, managing and administering the district. Includes an allocation of operating costs such as personnel (salary and fringe), office/computer equipment, supplies, data processing, postage, advertising, and programming.
  • AD VALOREM TAX: A charge levied by a government to provide funding for general public services and improvements; amount due is based on official valuation (appraised value) of real property and authorized millage rate.
  • ASSESSED VALUE: Valuation set on real estate or personal property by the Property Appraiser as a basis for levying ad valorem property taxes.
  • ASSESSMENT (NON-AD VALOREM): An assigned dollar amount representing property cost share; allocated on basis of assessment units; and levied for funding a specific service or improvement.
  • ASSESSMENT UNIT: Equitable base or measure used for allocating cost; such as front footage, square footage, unit, per parcel, etc.
  • ASSESSMENT ROLL: Formal record adopted by the City Commission at a public hearing that provides a complete listing of the non-ad valorem assessments levied and assigned to specific property. Roll is certified and submitted annually to the County Tax Collector for inclusion on annual property tax bills for collection.
  • BENEFIT: An advantage, improvement or assistance gained from association with service or improvement.
  • CONTINGENCY FUNDS: Funds set aside or reserved to cover unforeseen events that occur during fiscal periods or improvement projects.
  • EASEMENT: A limited right of use over the property of another, such as any strip of land legally dedicated or conveyed for public or other private utilities, drainage, sanitation, or other specified uses having limitations, the title to which shall remain in the name of the property owner, subject to the right of use designated in the reservation of servitude.
  • EXHIBIT - A: Map showing boundary of proposed district and identifying improvements areas within the selected community.
  • FISCAL YEAR: A twelve month time frame designated for managing and monitoring financial aspects of a government or other types of organizations; included budgeting and financial performance tracking. (City of Apopka Fiscal Year: October 1 through September 30.)
  • FRANCHISE AGREEMENT: A negotiated contract between the City of Apopka and Duke Energy, granting the utility the right to provide electrical service to customers within the City's jurisdiction. These agreements commonly include stipulations regarding a utility's right of way to install and maintain electrical infrastructure.
  • HOMEOWNERS ASSOCIATION (HOA): Is an organization in a subdivision, planned community, or condominium that makes and enforces rules for the properties within its jurisdiction.
  • LETTER OF INTENT: Letter submitted by an applicant or HOA, requesting the creation of a SPTX.
  • LIEN: A legal claim upon a property to secure the payment of a debt or obligation.
  • LINNEAR FOOT: A one dimensional measurement pertaining to length and equal to twelve inches.
  • MILLAGE RATE: The property tax rate; levied in mills per dollar of taxable property value.
  • NON-AD VALOREM ASSESSMENT: Assessment against the property that are not based on market value.
  • ORDINANCE: Legislation enacted by a municipal authority such as the Board of County Commissioners.
  • PUBLIC HEARING: A special meeting which allows the public to comment on proposed plans and legislation before the local government makes a final decision.
  • SPECIAL ASSESSMENT COORDINATOR (SAC): is responsible for the creation, oversite and operation of Special Taxing Districts.
  • SPECIAL TAXING DISTRICT (SPTX): A special assessment district established for funding an essential public service and/or improvement that benefits the property included in the assessed boundary of the district. Assessment (property cost share) is allocated on a unit of measure that equitably represents benefit via non-ad valorem taxes.
  • UNINCORPORATED AREA: A region of land outside the taxing boundary of a city; governed by the County.