HomeMy WebLinkAboutSeminole County Property Appraiser Agreement to Reimburse 2008 09 16f ~ J
AGREEMENT FOR THE CITY OF WINTER SPRINGS TO
REIMBURSE THE SEMINOLE COUNTY PROPERTY APPRAISER
This Agreement for the City of Winter Springs to reimburse the eminole County
Property Appraiser (the "Agreement") is made and entered into as o ,
2008, by and between the City of Winter Springs, a political subdivision of the State of
Florida (the "City") and David Johnson in his capacity as the Seminole County Property
Appraiser (the "Property Appraiser").
NOW, THEREFORE, in consideration of the mutual promises, covenants,
representations, and agreements contained herein, and other good and valuable
consideration exchanged between the parties, the parties to this Agreement do undertake,
promise and agree for themselves, and their successors as follows:
ARTICLE I
SECTION 1.01. FINDINGS, RECITALS AND ACKNOWLEDGEMENTS. It is
hereby ascertained, determined and declared by the parties that:
(A) the City is authorized to impose non-ad valorem assessments and by
appropriate resolution has expressed its intent to use the uniform method of levy, collection
and enforcement of non-ad valorem assessments as provided in section 197.3632, Florida
Statutes, under which assessments are included on an assessment roll and certified, in a
compatible electronic medium tied to the property identification number, by the City to the
Tax Collector for merging with the ad valorem tax roll, for collection by utilizing the tax
notice provisions described in section 197.3635, Florida Statutes, and for sale of tax
certificates and tax deeds under the non payment provisions of the ad valorem tax laws
(the "Uniform Method");
(B) the Uniform Method, with its enforcement provisions including the use of tax
sale certificates and tax deeds to collect delinquent annual payments, is less expensive
and more equitable to the delinquent landowner than the traditional lien foreclosure
methodology;
(C) the Uniform Method will provide for more efficient collection by virtue of the
assessment being on the tax notice issued by the Tax Collector and will produce positive
economic benefits to the affected landowners and the City;
(D) the Uniform Method will promote local government accountability;
(E) this Agreement is intended to conform with the requirement of section
197.3632, Florida Statutes, that the City and the Property Appraiser enter into a written
agreement providing for reimbursement of necessary administrative and actual costs
incurred as a result of the use of the Uniform Method; such administrative and actual costs
include, but are not limited to those costs associated with personnel, forms, supplies, data
processing, computer equipment, postage and programming;
(F) the duties of the Property Appraiser under section 197.3632, Florida Statutes,
are ministerial;
(G) this Agreement is entered into in order to allow for the use of the Uniform
Method relative to non-ad valorem fire rescue services special assessments imposed and
levied by the City under a Fire Assessment Ordinance ("the Assessment Ordinance"), as it
may be amended from time-to-time;
(H) the non-ad valorem assessments to which this Agreement applies are being
imposed and levied by the City for the provision of fire rescue services, facilities, and
programs.
SECTION 1.02. INCORPORATION. The findings, recitals and
acknowledgements contained herein are true, correct and incorporated in this Agreement.
ARTICLE II
SECTION 2.01. PURPOSE. The purpose of this Agreement is forthe City, and
the Property Appraiser to establish and agree upon the undertaking of the responsibilities
pursuant to section 197.3632, Florida Statutes, in order for the City Commission to
implement the Uniform Method for the notice, levy, collection, and enforcement of non-ad
valorem assessments; and to provide for reimbursement by the City to the Property
Appraiser for all necessary administrative and actual costs incurred by them in such
activity.
ARTICLE III
SECTION 3.01. COMPLIANCE WITH LAWS AND REGULATIONS.
(A) The parties shall abide by all statutes, rules and regulations pertaining to the
levy and collection ofnon-ad valorem assessments, and any ordinance promulgated by the
City, not inconsistent with, nor contrary to, the provisions of sections 197.3632, 197.3635,
Florida Statutes, as amended, and any applicable rules duly promulgated by the
Department of Revenue.
(B) To the extent permitted by law and without waiving its sovereign immunity,
the City agrees to hold the Property Appraiser harmless for any actions relating in any way
to the levy and collection of non-ad valorem taxes and for noticing, implementing, collecting
or any other procedure regarding anon-ad valorem assessment for which the uniform
collection method is employed. In the event of any dispute, including but not limited to
actions in Court or before an administrative tribunal, the City will actively support dismissal
of the Property Appraiser, and, notwithstanding any non-binding administrative ruling to the
contrary, will indemnify the Property Appraiser against any harm arising therefrom to the
2
extent provided for by law. Nothing in this Agreement shall in any way be construed to
abrogate any immunity accorded to the City by way if its status as a municipality.
ARTICLE IV
SECTION 4.01. DUTIES AND RESPONSIBILITIES OF THE CITY. The City
shall:
(A) be solely responsible for imposing and levying valid non-ad valorem
assessments;
(B) reimburse the Property Appraiser for all necessary administrative and actual
costs incurred by the Property Appraiser in providing the information and cooperation more
particularly referenced in Section 4.02 hereof;
(C) make all reimbursement or payment to the Property Appraiser hereunder in
accordance with the Florida Prompt Payment Act, Chapter 278, Part VII, Florida Statutes,
or its successor in function;
(D) post the non-ad valorem assessment for each parcel on the non-ad valorem
assessment roll in a manner that such non-ad valorem assessment roll is free of errors and
omissions;
(E) cause the Mayor of the City, or his or her designee, to certify, by September
15 of each calendar year, to the Tax Collector, the non-ad valorem assessment roll on
compatible medium, tied to the property parcel identification number, in a manner that
conforms to the format of the ad valorem tax roll submitted by the Property Appraiser to the
Department of Revenue;
(F) designate and authorize a person, other than the Property Appraiser to
receive and process any request for changes, modifications or corrections to the subject
non-ad valorem roll and, if necessary, file with the Seminole County Tax Collector an
appropriate certificate of correction; and
(G) cooperate with the Property Appraiser to implement the Uniform Method of
notice, levy, collection and enforcement of each of the subject non-ad valorem assessment
roll, pursuant to, and consistent with, all the provisions of Chapter 197, specifically sections
197.3632 and 197.3635, Florida Statutes, as amended.
SECTION 4.02. DUTIES AND RESPONSIBILITIES OF THE PROPERTY
APPRAISER.
(A) The Property Appraiser shall:
(1) annually by June 1 provide the City with at least the following
information by compatible electronic medium: (1) the legal description of the property
affected by the levy, (2) the names and addresses of the owners of such property, and (3)
3
the property identification number of each parcel in a manner that conforms to the format
of the ad valorem roll submitted to the Department of Revenue;
(2) cooperate with the City and the Tax Collector to implement the
Uniform Method of notice, levy, collection and enforcement of the subject non-ad valorem
assessment roll, pursuant to, and consistent with, all the provisions of Chapter 197,
specifically sections 197.3632 and 197.3635, Florida Statutes, as amended; and
(3) provide the City with a written itemized statement of any necessary
administrative and actual costs incurred by the Property Appraiser for which
reimbursement is sought.
(B) The Property Appraiser is not required to submit information that is not on the
ad valorem roll or compatible electronic medium submitted to the department. If the City
determines that the information supplied by the property appraiser is insufficient for its
purpose, the City shall obtain additional information from any other source.
ARTICLE V
SECTION 5.01. TERM. The term of this Agreement shall commence upon the
date first above written and shall run through the end of the calendar year and shall
automatically be renewed thereafter, for successive periods, not to exceed one year each.
However, the City shall inform the Property Appraiser and the Department of Revenue by
January 10 in any calendar year the City intends to discontinue using the Uniform Method
of collecting the non-ad valorem assessments referred to in this Agreement.
IN WITNESS WHEREOF, the City and the Property Appraiser have executed and
delivered this Agreement as the date first above written.
ATTEST: CITY OF WINTER SPRIM~tiS, FLORIDA
n rea Lorenzo-Luaces Ci CI rk
~~ ,
ATTES
Si ature
~~~
Print
Ro ald V~:. i~IcL~more, Ci}+ Manager
SEMINOLE COt,~Nl'ti'
PROPERTY APPI=tAiSEI~
vi o ns ,CFA, AS
Property Appraiser
4
Johnson, CF=A, ASA
EMINOLE COUNTY, FLORIQA
September 16, 2008
Mr. Kevin Smith
Administrative Services Director
City of Winter Springs
1126 East State Road 434
Winter Springs, FL 32708
Dear Kevin:
Attached please find the completed executed Non-Ad Valorem Agreement between the City of
Winter Springs and the Seminole County Property Appraiser's Office.
Thank you for your assistance with this matter. If you have any questions please call me at (407)
665-7560.
Sincerely,
David Johnson, CFA, ASA
Seminol County Property Appraiser
Tyra L. Miller
Administrative Director
Enclosure
ok T-+E _-
=- _ ___ -
1101 E. First Street, Sanford, FL 32771 • Tel: 407.665.7506 • Fax: 407.665.7924 • scpafl.org
'ti -- ~ Awarded Certificate of Excellence in Assessment Administration
CAD WE t