Using non-ad valorem assessments in solid waste management are based on the improvement or service cost allocated to a property and are levied on a benefit unit basis, rather than on value. Under the special assessment system, there is less incentive to drop out of program participation even if solid waste costs increase.
The best source of data for compiling the assessment roll is the records of the county or city official responsible for property appraisal and valuation. Limitations may exist with the data because these records are maintained for the purpose of determining property valuations, not for performing solid waste or other non-ad valorem assessments. However, additional information such as benefits rendered, occupancy, and frequency of benefits could be developed in order to convert the initial records into a complete and accurate assessment role.
Click here to read this insightful article by Marc Rogoff and Laurel Urena of SCS Engineers.