The adoption 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.