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Non-ad valorem assessments are based on the value or benefit to the property. Assessments become part of the 'gross tax' when added to the amount derived from multiplying the taxable value by the millage rate. The following is a list of non-ad valorem assessments:
Fire control, lighting and landscaping districts – These charge an annual fee for the property within that district.
Maintenance fees – Bayshore Gardens and Trailer Estates assess property owners an annual fee.
Lot clearing liens (Contact Manatee County Code Enforcement at (941) 748-2071 with questions regarding this assessment.) By county ordinance, property owners in Manatee County are required to keep their property "cleared of weeds, brush, debris," and if the county determines that a property owner has failed to comply with these requirements, the county is authorized to notify the owner in writing to "cut, clear, or remove such weeds, brush, debris." Upon the failure of any such owner or agent to comply within fifteen days from notification, the county is authorized to "clear said land or to have said land cleared by private contract" and "assess a lien on behalf of Manatee County against the land for the actual costs of said clearance." Should the property owner fail to timely pay for the county’s cost of clearing their property, the lien is "collected by the tax collector…and shall thereafter be subject to the penalties and interest to which county Ad Valorem taxes are subject."
A Satisfaction of Lien is recorded in the Manatee County Public Records by Manatee County Code Enforcement once payment has been received.
Sewer, paving, canal dredging and drainage assessments (Contact the Manatee County Public Works Department at (941) 708-7450 ext. 7334 with questions regarding these special assessments.) Special assessment taxes are for sewer, paving, canal dredging and/or drainage improvements provided by Manatee County Public Works Department. Once improvements have been completed, the property owner may pay the full assessment within thirty days and avoid interest. If the assessment has not been satisfied at the end of the thirty-day period, interest will accrue from the date the assessment was certified. Thereafter, the principal and interest due is amortized, and a portion of the balance due is included annually on your real estate tax bill until the assessment is satisfied. The amortization period is 15 years for sewer and paving, 10 years for drainage and 5 years for canal dredging. The balance can be paid in full at any time with a single payment; however, partial payments are not permitted.