The Ad Valorem tax roll consists of real estate taxes and tangible personal property taxes and railroad. The Non-Ad Valorem rolls are prepared by local governments and certified to the Tax Collector's Office for collection. Non-Ad Valorem assessments are primarily assessments for paving services, storm water and solid waste collection and disposal. The collection of taxes, as well as the assessment, is in accordance with the rules and regulations of the Florida Department of Revenue and Florida Statutes. These charges are collected beginning November 1st each year and become delinquent on April 1st. Discounts are given for early payment.