B. The Order Denying the Tax Collector’s Motion for Relief from Judgment

Board of County Commissioners Regular Meeting · 2026-04-28 · agenda_item

This item concerns a legal matter regarding tax collectors and non-ad valorem assessments. The Board of County Commissioners will consider an order denying a motion by tax collectors seeking relief from a previous judgment. This motion aimed to void parts of a final judgment that stated tax collectors have a ministerial duty to collect assessments. The court denied the motion, finding the final judgment is binding and the motion was untimely. The court affirmed that tax collectors have no discretion to refuse collecting these assessments. This matter is currently under review by the Board. No construction or development work is described in this agenda item. Therefore, there are no direct opportunities for contractors, trades, suppliers, or service providers at this time.