Refund Policy

Solid Waste Non-Ad Valorem Assessment Refund Policy
 
Purpose
The Highlands County Board of County Commissioners ("Board") reaffirms its commitment to ensuring that property owners who have paid a Non-Ad Valorem Assessment for solid waste and recyclable material collection and disposal services may request a partial refund when, prior to the beginning of the next fiscal year, the property has a Qualifying Status Change, as described in this policy, that terminates the service for which the Non-Ad Valorem Assessment was imposed and the Requirements for a Refund stated in this policy have been satisfied. This Non-Ad Valorem Assessment Refund Policy is adopted in an effort to allow property owners whose property has experienced a Qualifying Status Change to apply for a partial refund for a Non-Ad Valorem Assessment collected for solid waste and recyclable material collection and disposal services that are terminated by the County for one or more of the reasons identified in this policy, less applicable discounts under Section 197.162, Florida Statutes.
 
Generally
The Board hereby establishes this Non-Ad Valorem Assessment Refund Policy in accordance with all applicable Florida Statutes. Reimbursement is authorized on a monthly basis for all remaining full months in an assessment period after a qualifying termination of service. No reimbursement will be allowed for any month in which service was provided for at least one day.
 
The Board hereby delegates to the County Administrator, or his or her designee, the responsibility for execution of this Non-Ad Valorem Assessment Refund Policy.
 
Receipt of Application for Refund
All applications for refunds received by the Board shall be delivered to:
 
Highlands County Board of County Commissioners
Attn: Non-Ad Valorem Office
600 South Commerce Avenue
Sebring, FL 33870
 
Requirements for a Refund

  1. The property was assessed a Non-Ad Valorem Assessment; and
  2. The property owner paid the Non-Ad Valorem Assessment; and
  3. The property has had a Qualifying Status Change, as described in this policy, that would have eliminated or reduced the Non-Ad Valorem Assessment at the time it was imposed; and
  4. The property owner has provided proof of the Qualifying Status Change; and
  5. The property owner has provided proof of the effective date of Qualifying Status Change; and
  6. The effective date of Qualifying Status Change was on or after November 1st of the year the NonAd Valorem Assessment was imposed; and
  7. The change does not qualify for a Certificate of Correction of the relevant Non-Ad Valorem Assessment Roll.

Qualifying Status Change

  1. Termination of service due to complete removal of all structures; or
  2. Termination of service due to annexation; or
  3. Termination of service due to change from Residential Curbside Service to Commercial Dumpster Service.

Time Period Within Which to File the Non-Ad Valorem Refund Application
The application for refund must be received by the County Non-Ad Valorem Assessment Department within 365 days after effective date of the Qualifying Status Change.

Payment Authorization
The Board hereby authorizes the Highlands County Clerk of courts to make payment to any property owner whose timely filed and documented application for refund has been approved by the County Non-Ad Valorem Assessment Department in accordance with, and pursuant to, this policy.


Adopted: 5/8/2017