Broward County Commission Regular Meeting
Director's Name: Mark D. Bogen
Department: County Commission
Information
Requested Action
title
MOTION TO AUTHORIZE County Attorney’s Office to file a lawsuit against the Broward County Tax Collector regarding the Tax Collector’s 2024-2025 Annual Report on excess fees (“Annual Report”) and the resulting distributions; and authorize the County Administrator to provide notice to the Governor pursuant to Section 218.36, Florida Statutes. (Mayor Bogen)
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Why Action is Necessary
Pursuant to Section 1-51.3 of the Broward County Code of Ordinances, approval by the County Commission is necessary to file a lawsuit of this nature.
What Action Accomplishes
Authorizes the County Attorney’s Office to file the referenced lawsuit on behalf of Broward County.
Goal Related Icon(s)
☐County Commission
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Previous Action Taken
Summary Explanation/Background
Under Florida law, a tax collector must issue an annual report specifying the office’s official expenses and net income or unexpended budget balance as of the close of the Fiscal Year and must distribute any excess monies among the taxing authorities entitled to receive it.
The Tax Collector’s Annual Report reported zero expenditures for Fiscal Year 2025, although the Tax Collector incurred more than $17.3 million in expenses in operating the Tax Collector’s Office, which Broward County paid through the County’s financial system. Because those expenditures were not accounted for in the Annual Report, the amount reported and distributed as excess fees was materially overstated, resulting in erroneous distributions to the taxing authorities and in Broward County receiving $10,029,492.78 less than it should have received.
County Administration and the County Attorney’s Office have attempted to resolve this issue amicably with the Tax Collector since November 2025. Unfortunately, efforts to resolve this matter without litigation have been unsuccessful, including the most recent response from the Tax Collector, dated September 2, 2026, confirming her disagreement with the County’s position.
This item would not preclude continued efforts to amicably resolve the matter with the Tax Collector. Rather, if those efforts are unsuccessful, this item would authorize the County Attorney’s Office to file a lawsuit against the Tax Collector regarding the Annual Report, including for breach of the interlocal agreement between Broward County and the Tax Collector, and authorize the County Administrator to notify the Governor of the Tax Collector’s noncompliance with the statutory requirements. If necessary, the lawsuit is expected to be filed prior to September 30, 2026.
Source of Additional Information
Saidy Taveras, Chief of Staff, District 2, 954-357-7002
Fiscal Impact
Fiscal Impact/Cost Summary
Not expected to exceed $50,000 in litigation expenses as the litigation will be handled in-house by the County Attorney’s Office.