of Ordinance 87-67 established the Solid Waste Disposal District
(a.k.a. SWDD), providing a mechanism for measuring the waste
disposal volume at the County's landfill and establishing
an assessment program. Currently, annual solid waste assessments
are formulated on the basis of a WGU, which is defined as
a basic unit of waste generation equivalent to 1 ton per year.
Commercial properties are assessed a waste generation rate
based upon the use and square footage of the structure. Waste
generation rates for residential structures are applied at
a rate of 1.60 WGUs per single family residence and 1.20 WGUs
per multi-family unit or mobile home park unit. The assessable
status of each property located within SWDD is determined
annually on January 1 by the Property Appraiser's office.
When a property that is not assessable on January 1 becomes
assessable, or when property improvements change the property's
use classification, an assessment is placed on the property
prior to granting a Certificate of Occupancy. Notice of the
annual Solid Waste Landfill Assessment is included in the
Property Appraiser's annual Non Ad Valorem Notice. Commercial
properties may qualify for recycling credit. Recycling credit
equivalent to the tons of material recycled may be applied
to commercial properties for material recycled in the calendar
year prior to that in which an assessment is due.