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HomeMy WebLinkAbout2008 09 08 Public Hearing 507 Approve Resolution 2008-45 Collection of Delinquent Fire AssessmentsCity of Winter Springs Regular Meeting -September 8, 2008 090808_COMM_Publ ic_Hearing_507_Del inquent_Fire_Asessments COMMISSION AGENDA ITEM 507 Consent Informational I Public Hearing I X I September 8, 2008 Regular Meeting Authorization REQUEST: City Manager requesting Commission approve Resolution 2008-45 for purposes of collection of delinquent fire assessments from FY 2008 via the property tax rolls. PURPOSE: This agenda item is needed for the City Commission to consider approval of Resolution 2008-45 for purposes of collection of delinquent fire assessments from FY 2008 via the property tax rolls. CONSIDERATIONS: On December 10, 2007, the City Commission adopted Resolution 2007-50, expressing its intent to bill and collect fire assessment fees via the tax rolls commencing in the following fiscal year. Although the City Commission subsequently voted not to re-impose fire assessment fees in FY 2009, the utilization of the tax rolls is necessary in order to collect delinquent fire assessments from FY 2008. In addition to Resolution 2007-50, the City will be required to adopt two (2) further resolutions in order to levy and collect delinquent FY 2008 fire assessments on the FY 2009 tax rolls. Again, these resolutions relate to collection of delinquent FY 2008 fire assessments only. On August 11, 2008 the Commission adopted the first of these two resolutions, Resolution 2008-35. Subsequent to approval of the Resolution 2008-35, notices were mailed to affected home owners (i.e., those property owners who are delinquent on their FY 2008 fire assessment). This Resolution was also advertised, accordingly. The Final Resolution necessary in this process, Resolution 2008-45, is included herein for consideration. FUNDING: As of August 5, 2008, approximately 80% of FY 2008 fire assessments have been collected. These collections result in approximately $277,000 in outstanding fire assessment revenue. This delinquent revenue has been included in the FY 2009 budget. RECOMMENDATION: It is recommended that the Commission approve Resolution 2008-45 for purposes of collection of delinquent fire assessments from FY 2008 via the property tax rolls. ATTACHMENTS: 1. Resolution 2008-45. COMMISSION ACTION: CITY OF WINTER SPRINGS, FLORIDA FINAL RATE RESOLUTION ADOPTED SEPTEMBER 8, 2008 TABLE OF CONTENTS Page SECTION 1. SECTION 2. SECTION 3. SECTION 4. SECTION 5. SECTION 6. SECTION 7. SECTION 8. APPENDICES: AUTHORITY ................................................................................... 3 DEFINITIONS AND INTERPRETATION ......................................... 3 CONFIRMATION OF SUPPLEMENTAL RATE RESOLUTION...... 3 IMPOSITION OF FIRE RESCUE ASSESSMENTS ........................ 3 APPROVAL OF SUPPLEMENTAL ASSESSMENT ROLL ............. 6 EFFECT OF ADOPTION OF RESOLUTION .................................. 6 SEVERABILITY ............................................................................... 6 EFFECTIVE DATE ..........................................................................6 APPENDIX A: AFFIDAVIT REGARDING NOTICE MAILED TO PROPERTY OWNERS ......................................... APPENDIX B: PROOF OF PUBLICATION ........................................ APPENDIX C: FORM OF CERTIFICATE TO NON-AD VALOREM ASSESSMENT ROLL ................................................. ...............A-1 ............... B-1 .............. C-1 RESOLUTION NO. 2008-45 CITY OF WINTER SPRINGS, FLORIDA A RESOLUTION OF THE CITY OF WINTER SPRINGS, FLORIDA, RELATING TO THE PROVISION OF FIRE RESCUE SERVICES, FACILITIES AND PROGRAMS IN THE CITY OF WINTER SPRINGS, FLORIDA; PROVIDING FOR THE COLLECTION OF ANY DELINQUENT FIRE RESCUE ASSESSMENTS FOR THE FISCAL YEAR THAT BEGAN OCTOBER 1, 2007 PURSUANT TO THE UNIFORM ASSESSMENT COLLECTION ACT; CONFIRMING THE SUPPLEMENTAL RATE RESOLUTION; APPROVING THE SUPPLEMENTAL ASSESSMENT ROLL; AND PROVIDING AN EFFECTIVE DATE. WHEREAS, the City Commission of Winter Springs, Florida (the "City Commission"), has enacted Ordinance No. 2008-01 (the "Ordinance"), which authorizes the imposition of Fire Rescue Assessments for fire rescue services, facilities, and programs against Assessed Property located within the City; WHEREAS, the imposition of a Fire Rescue Assessment for fire rescue services, facilities, and programs each fiscal year is an equitable and efficient method of allocating and apportioning the Fire Rescue Assessed Cost among parcels of Assessed Property; WHEREAS, the City Commission imposed Fire Rescue Assessments in the City using the procedures provided by the Ordinance for the Fiscal Year that began on October 1, 2007; WHEREAS, the City collected the Fire Rescue Assessments imposed for the Fiscal Year that began October 1, 2007 pursuant to the alternative collection method 1 provided in the Ordinance, but now desires to collect the remaining Delinquent Fire Rescue Assessments pursuant to the Uniform Assessment Collection Act; WHEREAS, the City Commission, on August 11, 2008, adopted Resolution No. 2008-35 (the "Supplemental Rate Resolution"); WHEREAS, the Supplemental Rate Resolution contains and references a brief and general description of the fire rescue services, facilities and programs to be provided to Assessed Property; describes the method of apportioning the Fire Rescue Assessed Cost to compute the Fire Rescue Assessment for fire rescue services, facilities, and programs against Assessed Property; provides the rates of assessment for the Delinquent Fire Rescue Assessments; and directs the updating and preparation of the Assessment Roll and provision of the notice required by the Ordinance; WHEREAS, in order to collect the Delinquent Fire Rescue Assessments for the Fiscal Year that began October 1, 2007 pursuant to the Uniform Assessment Collection Act, the Ordinance requires the City Commission to adopt a Final Rate Resolution which establishes the rates of assessment and approves the Assessment Roll for the upcoming Fiscal Year, with such amendments as the City Commission deems appropriate, after hearing comments and objections of all interested parties; WHEREAS, the supplemental Assessment Roll has heretofore been made available for inspection by the public, as required by the Ordinance; WHEREAS, notice of a public hearing has been published and mailed, as required by the terms of the Ordinance, which provides notice to all interested persons of an opportunity to be heard; an affidavit regarding the form of notice mailed being 2 attached hereto as Appendix A and the proof of publication being attached hereto as Appendix B; and WHEREAS, a public hearing was held on September 8, 2008, and comments and objections of all interested persons have been heard and considered as required by the terms of the Ordinance. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF WINTER SPRINGS, FLORIDA: SECTION 1. AUTHORITY. This resolution is adopted pursuant to the provisions of Ordinance No. 2008-01, the Initial Assessment Resolution (Resolution No. 2008-13), the Final Assessment Resolution (Resolution No. 2008-25), the Supplemental Rate Resolution (Resolutions No. 2008-35); sections 166.021 and 166.041, Florida Statutes, and other applicable provisions of law. SECTION 2. DEFINITIONS AND INTERPRETATION. This resolution constitutes the Final Rate Resolution. All capitalized terms in this resolution shall have the meanings defined in the Ordinance, the Initial Assessment Resolution, the Final Assessment Resolution, and the Supplemental Rate Resolution. SECTION 3. CONFIRMATION OF SUPPLEMENTAL RATE RESOLUTION. The Supplemental Rate Resolution, including the legislative findings set forth in Section 4 of therein, is hereby confirmed. SECTION 4. IMPOSITION OF FIRE RESCUE ASSESSMENTS. (A) The parcels of Assessed Property with a Delinquent Fire Rescue Assessments, as described in the Assessment Roll, are hereby found to be specially 3 benefited by the provision of the fire rescue services, facilities, and programs described or referenced in the Supplemental Rate Resolution, in the amount of the Delinquent Fire Rescue Assessment set forth in the supplemental Assessment Roll, a copy of which was present or available for inspection at the above referenced public hearing and is incorporated herein by reference. It is hereby ascertained, determined and declared that each parcel of Assessed Property within the City will be specially benefited by the City's provision of fire rescue services, facilities, and programs in an amount not less than the Fire Rescue Assessment for such parcel, computed in the manner set forth in the Supplemental Rate Resolution. Adoption of this Final Rate Resolution constitutes a legislative determination that all parcels assessed derive a special benefit in a manner consistent with the legislative declarations, determinations and findings as set forth in the Ordinance, the Initial Assessment Resolution, the Final Assessment Resolution, and the Supplemental Rate Resolution from the fire rescue services, facilities, or programs to be provided and a legislative determination that the Fire Rescue Assessments are fairly and reasonably apportioned among the properties that receive the special benefit as set forth in the Supplemental Rate Resolution. (B) The method for computing the Fire Rescue Assessments described and referenced in the Supplemental Rate Resolution is hereby approved. The Parcel Apportionment and Cost Apportionment methodologies described in Section 5 of the Supplemental Rate Resolution are hereby approved. (C) The Fire Rescue Assessed Costs that were assessed and apportioned among benefitted parcels pursuant to the Cost Apportionment and the Parcel Apportionment provided in the Initial Assessment Resolution and Final Assessment Resolution for the Fiscal Year that began October 1, 2007, are hereby confirmed. 4 (D) The Fire Assessment Rate Schedule adopted in the Final Assessment Resolution, which is provided below, is hereby confirmed. Rate Per Capacity Residential Property Use Category Billing Unit Single Family Residential $58.00 Multi Family Residential $109.00 Rate Per Capacity Non-Residential Property Use Categories Billing Unit Commercial $121.00 Industrial/Warehouse $29.00 Institutional $270.00 (E) The above rates of assessment are hereby approved for the purpose of reimposing the Delinquent Fire Rescue Assessments and collecting those assessments pursuant to the Uniform Assessment Collection Act. The Delinquent Fire Rescue Assessments for fire rescue services, facilities, and programs in the amounts set forth in the Assessment Roll, as herein approved, are hereby levied and imposed on all parcels of Assessed Property described in such Assessment Roll for the Fiscal Year that began on October 1, 2007. (F) Any shortfall in the expected Fire Rescue Assessment proceeds due to any reduction or exemption from payment of the Fire Rescue Assessments required by law or authorized by the City Commission shall be supplemented by any legally available funds, or combination of such funds, and shall not be paid for by proceeds or funds derived from the Fire Rescue Assessments. (G) Fire Rescue Assessments shall constitute a lien upon the Assessed Property so assessed equal in rank and dignity with the liens of all state, county, district or municipal taxes and other non-ad valorem assessments. Except as otherwise provided by law, such lien shall be superior in dignity to all other liens, titles and claims, until paid. 5 SECTION 5. APPROVAL OF SUPPLEMENTAL ASSESSMENT ROLL. (A) The supplemental Assessment Roll containing all Tax Parcels with Delinquent Fire Rescue Assessments, which is currently on file in the office of the City Manager and incorporated herein by reference, is hereby approved. (B) The supplemental Assessment Roll, as herein approved, shall be delivered to the Tax Collector for collection using the tax bill collection method in the manner prescribed by the Ordinance. The Assessment Roll, as delivered to the Tax Collector, shall be accompanied by a Certificate to Non-Ad Valorem Assessment Roll in substantially the form attached hereto as Appendix C. SECTION 6. EFFECT OF ADOPTION OF RESOLUTION. The adoption of this Final Rate Resolution shall be the final adjudication of the issues presented (including, but not limited to, the determination of special benefit and fair apportionment to the Assessed Property, the method of apportionment and assessment, the rate of assessment, the Assessment Roll and the levy and lien of the Fire Rescue Assessments), unless proper steps shall be initiated in a court of competent jurisdiction to secure relief within 20 days from the date of this Final Rate Resolution. SECTION 7. SEVERABILITY. If any clause, section or other part of this resolution shall be held by any court of competent jurisdiction to be unconstitutional or invalid, such unconstitutional or invalid part shall be considered as eliminated and in no way effecting the validity of the other provisions of this resolution. SECTION 8. EFFECTIVE DATE. This Final Rate Resolution shall take effect immediately upon its passage and adoption. 6 PASSED AND ADOPTED this 8th day of September, 2008. CITY OF WINTER SPRINGS, FLORIDA ATTEST: Mayor City Clerk (Corporate Seal) APPROVED AS TO FORM AND CORRECTNESS: City Attorney 7 APPENDIX A AFFIDAVIT REGARDING NOTICE MAILED TO PROPERTY OWNERS AFFIDAVIT OF MAILING BEFORE ME, the undersigned authority, personally appeared Ronald W. McLemore, Sandi Melgarejo, and Kathryn L. Griffith, who, after being duly sworn, depose and say: 1. Ronald W. McLemore, as City Manager of the City of Winter Springs, Florida ("City"), pursuant to a Fire Services Assessment Program Maintenance Proposal dated May 20, 2008 between Government Services Group, Inc. ("GSG") and the City and the authority and direction received from the City Commission, timely directed the preparation of the Assessment Roll and the preparation, mailing, and publication of notices in accordance with the Fire Rescue Assessment Ordinance adopted by the City Commission on March 24, 2008 (the "Assessment Ordinance") and in conformance with the Supplemental Rate Resolution adopted by the City Commission on August 11, 2008 (the "Supplemental Rate Resolution"). 2. Sandi Melgarejo is Project Coordinator for GSG. GSG has caused the notices required by the Assessment Ordinance to be prepared in conformance with the Supplemental Rate Resolution. An exemplary form of such notice is attached hereto. GSG has caused such individual notices for each affected property owner to be prepared and each notice included the following information: the purpose of the assessment; the total amount proposed to be levied against each parcel; the unit of measurement to be applied against each parcel to determine the assessment; the number of such units contained within each parcel; the total revenue the City expects to collect by the assessment; a statement that failure to pay the assessment could result in foreclosure proceedings against the property as well as the initiation of proceedings to A-1 compel payment by any means authorized by law, including the collection of any delinquent amounts on a subsequent years' tax bill, which, if not paid, would cause a tax certificate to be issued against the property which may result in a loss of title; a statement that all affected property owners have a right to appear at the hearing and to file written objections with the local governing board within 20 days of the notice; and the date, time, and place of the hearing. 3. On or before August 18, 2008, GSG delivered and directed the mailing of the above-referenced notices by Modern Mailers, Inc. ("Modern Mailers"), in accordance with Sections 2.05 of the Assessment Ordinance and the Supplemental Rate Resolution by First Class Mail to each affected owner, at the addresses then shown on the real property assessment tax roll database maintained by the Seminole County Property Appraiser for the purpose of the collection of ad valorem taxes. Notices to property owners receiving multiple individual notices were mailed, or caused to be mailed by GSG on or before August 18, 2008. 4. Kathryn L. Griffith is Assistant General Manager of Modern Mailers. As directed above, Modern Mailers, mailed or caused to be mailed on or before August 18, 2008, the above-referenced notices delivered to Modern Mailers by GSG. FURTHER AFFIANTS SAYETH NOT r ~ ~~ onald W. McLe ore, iant elgarejo, affiant i:.~r' ~ - i ~ ~ //~ thr L. riffith, affiant A-2 STATE OF FLORIDA COUNTY OF SEMINOLE The foregoin Affidavit of Mailing was sworn to and subscribed before me this ~~~ day of ;w,.12008 by Ronald W. McLemore, City Manager, City of Winter Springs, Florida. He is personally known to _rr~~ or has produced as identification and did take an oath. ~, 2o.>KY ~„~ ^ Notary Public State of Florida Andrea Lorenzo-Luaces ~; ~- ~ My Commission DD664334 ~~~ ~~°~ Ex gyres 05/0912011 STATE OF FLORIDA COUNTY OF LEON 1 n d Name: 1~-->tr<-~~~~ _ ~~S Notary Public, State of Florida At Large My Commission expires: ~~~t-~~~ C~mmissl~n N~.. , b The foregoing Affidavit of Mailing was sworn to and subscribed before me this ~(~ day of $~~' , 2008 by Sandi Melgarejo, Project Coordinator, Government Services Group, Ih~., a Florida corporation. She is personally known to me or has produced as identification and did take an oath. ,:.. """ J. WENDY WILLIAMS Commission DD 787547 ,~.,,, , ~ = Expires May 12, 2012 Bpided TNu T Fein Mwrance BOo-386701 t; P ted Name: J . (.J¢.o-d~~ W:LI~ s otary Public, State of Florida At Large My Commission Expires: 5 ~~ ~o~? Commission No.: Q D ~8 Sy ~ STATE OF FLORIDA COUNTY OF LEON The foregoing Affidavit of Mailing was sworn to and subscribed before me this Z-E day of s~' _, 2008 by Kathryn L. Griffith, Assistant General Manager, Modern Mailers, I ., a Florida corporation. She is personally known to me or has produced ~'t;'e~:,,, ce. as identification and did take an oath. •,~ "'~ J. WENDY WILLIAMS ~'' ~~,~.' Commission DD 787547 ~a ~ Expires May 12, 2012 'o'~~ ~ jI Banded Tnro Troy Fein urumce BOp3BS7019 .a , K~ Pri d Name: J. GJtu~ ~ s N ary Public, State of Florida At Large My Commission Expires: S ! 3- ~ !~ Commission No.: D ~ ? ? 4"7 A-3 APPENDIX B PROOF OF PUBLICATION The Orlando Sentinel 633 North Orange Avenue MP 132 Orlando, FL 32801 City of Winter Spring #063530003 To Whom It May Concern: This is to confirm that the advertisement for City of Winter Spring published in The Orlando Sentinel on the following date. Publication Date: Thursday, August 14, 2008 Ad Caption: Fire Rescue Section: Seminole Size: 2 columns x 1050" Job:#035564701 Should you need further information, please feel free to contact me. Sincer J Jaconia to Y Y Account Representative The Orlando Sentinel /mdu State of Florida County of Orange The foregoing instrument was acknowledged before me this 2l'" day of August, 2008, by Jaconia Toyloy, who is personally known to me. ~_ ~ Notary P blic State of Florida Large s•'~i+'' •••,,~ NANCY A. PUGIJA ?'~ := MY COMMISSION q DD 678613 .: ~•., sf' EXPIRES: June 11, 2011 ~Atih~` 6«~a ThN Notary Puhlic Underwnlers City of Winter Springs .NOTICE OF HEARING TO IMPOSE AND .PROVIDE FOR COLLECTION.OF . DELINQUENT FIRE RESCUE SPECIAL ASSESSMENTS Nolice'is hereby given that the City Commission,of the City of Winter Springs will conduct a public hearing to consider using the ad valorem tax- bill for collecting delinquent fire rescue special assessments imposed for the Fiscal Year that began October 1, 2007, within the municipa) boundaries of the City of Winter SpMgs. , The hearing will be held at 5:15 p.m. on September B, 2008, in Commission Chambers, City Hall, 1126 East S.R. 434, Winter Springs, Florida, for the purpose of receiving public comment on the assessments and the use of the tax bill collection method for their collection. All affected property owners have a right to ap}lear at the hearing and to file written objections with the City Commission within 20 days of this notice. If a person decides to, appeal any decision made by the City Commission with respect to any matter considered at the hearing, such person will need a record of ilte proceedings and may need to ensure that a verbatim record is made, including the testimony and evidence upon which the appeal is to be made. In accordance with the Arfiericans with Disabilities Act, persons needing a special accommodation or an interpreter to participate in this,proceeding should contact the City of Winter Sprutgs at (407)327-1800, at least 46 hours prior to the date of the hearing. The assessment for each parcel of property was based upon each parcel's classification and the total number of capacity units attributed to that parcel. The adopted fire rescue assessment rate schedule for the Fiscal Year that began on Qctober 1, 2007, is as follows: ' t Rale Per Capar3ty ~ Resldentlal Proberiy Use Cakgory BUUng Unit ding e- 1 7:artuly Restdenua 58.00 Multi Family Residential $109.00 Rak Per Capacity Non•Residendal Property Use Categories Billing Untt o~mmercr I ~11a IndustriaUN(arehouse $29.00 Institutional $270.00 Copies of the Fite Rescue Assessment Ordinance, the Initial Assessment Resolution, the Final Assessment Resolution, the Supplemental Assessment Resolution, and the supplemental Assessment Roll are available for inspection in the office of the City Manager, 1126 East S.R. 434, Winter Springs, Florida. For those properties that have not paid the Fire Rescue Assess{ent for the Fiscal Year that began October 1, 2007, in full by, the close of business on September 5, 2008, the ugpaid amount will be collected on the annual ad valorem taz bill mailed in November 2008. Failure to pay the assessment will cause a taz certificate to be issued against the property in accordance with the provisions of .Florida law whi h ma resul c y I m a loss of title. if you have any questions, please contact the City of Winter Springs, General Services Division at (407) 327-1800, Monday through Friday between B:00 a.m. and 4:30 p.m. Map of the City of Winter Springs i _~ ' ~yr~ ~~ ~\ ~+~y,yr LJJ ~ » ~' \~ ~ 1 ~ . -~~ ~~ -- ~ t AR IS1 _ _ ~a - j I "V _~r~ ~'~ r . ~. °_ r 1 / CITY COMMISSION ~ s CITY OF WINTER SPRIIVGS, FLORIDA a EXHIBIT C CERTIFICATE TO NON-AD VALOREM ASSESSMENT ROLL CERTIFICATE TO NON-AD VALOREM ASSESSMENT ROLL I HEREBY CERTIFY that, I am the Mayor of the City of Winter Springs, Florida, or an authorized agent of the City of Winter Springs, Florida (the "City"); as such I have satisfied .myself that all property included or includable on the non-ad valorem assessment roll for fire rescue services (the "Non-Ad Valorem Assessment Roll") for the City is properly assessed so far as I have been able to ascertain; and that all required extensions on the above described roll to show the non-ad valorem assessments attributable to the property listed therein have been made pursuant to law. I FURTHER CERTIFY that, in accordance with the Uniform Assessment Collection Act, this certificate and the herein described Non-Ad Valorem Assessment Roll will be delivered to the Seminole County Tax Collector by September 15, 2008. IN WITNESS WHEREOF, I have subscribed this certificate and directed the same to be delivered to the Seminole County Tax Collector and made part of the above described Non-Ad Valorem Assessment Roll this day of , 2008. CITY OF WINTER SPRINGS, FLORIDA By: Mayor [to be delivered to Tax Collector prior to September 15] C-1 CITY OF WINTER SPRINGS, FLORIDA FINAL RATE RESOLUTION ADOPTED SEPTEMBER 8, 2008 TABLE OF CONTENTS Page SECTION 1. AUTHORITY ...................................................................................3 SECTION 2. DEFINITIONS AND INTERPRETATION ...................................... ... 3 SECTION 3. CONFIRMATION OF SUPPLEMENTAL RATE RESOLUTION... ... 3 SECTION 4. IMPOSITION OF FIRE RESCUE ASSESSMENTS ..................... ... 3 SECTION 5. APPROVAL OF SUPPLEMENTAL ASSESSMENT ROLL .......... ...6 SECTION 6. EFFECT OF ADOPTION OF RESOLUTION ............................... ... 6 SECTION 7. SEVERABILITY ............................................................................... 6 SECTION 8. EFFECTIVE DATE .......................................................................... 6 APPENDICES: APPENDIX A: AFFIDAVIT REGARDING NOTICE MAILED TO PROPERTY OWNERS .......................................................... A-1 APPENDIX B: PROOF OF PUBLICATION ......................................................... B-1 APPENDIX C: FORM OF CERTIFICATE TO NON-AD VALOREM ASSESSMENT ROLL ................................................................. C-1 RESOLUTION NO. 2008-45 CITY OF WINTER SPRINGS, FLORIDA A RESOLUTION OF THE CITY OF WINTER SPRINGS, FLORIDA, RELATING TO THE PROVISION OF FIRE RESCUE SERVICES, FACILITIES AND PROGRAMS IN THE CITY OF WINTER SPRINGS, FLORIDA; PROVIDING FOR THE COLLECTION OF ANY DELINQUENT FIRE RESCUE ASSESSMENTS FOR THE FISCAL YEAR THAT BEGAN OCTOBER 1, 2007 PURSUANT TO THE UNIFORM ASSESSMENT COLLECTION ACT; CONFIRMING THE SUPPLEMENTAL RATE RESOLUTION; APPROVING THE SUPPLEMENTAL ASSESSMENT ROLL; AND PROVIDING AN EFFECTIVE DATE. WHEREAS, the City Commission of Winter Springs, Florida (the "City Commission"), has enacted Ordinance No. 2008-01 (the "Ordinance"), which authorizes the imposition of Fire Rescue Assessments for fire rescue services, facilities, and programs against Assessed Property located within the City; WHEREAS, the imposition of a Fire Rescue Assessment for fire rescue services, facilities, and programs each fiscal year is an equitable and efficient method of allocating and apportioning the Fire Rescue Assessed Cost among parcels of Assessed Property; WHEREAS, the City Commission imposed Fire Rescue Assessments in the City using the procedures provided by the Ordinance for the Fiscal Year that began on October 1, 2007; WHEREAS, the City collected the Fire Rescue Assessments imposed for the Fiscal Year that began October 1, 2007 pursuant to the alternative collection method 1 provided in the Ordinance, but now desires to collect the remaining Delinquent Fire Rescue Assessments pursuant to the Uniform Assessment Collection Act; WHEREAS, the City Commission, on August 11, 2008, adopted Resolution No. 2008-35 (the "Supplemental Rate Resolution"); WHEREAS, the Supplemental Rate Resolution contains and references a brief and general description of the fire rescue services, facilities and programs to be provided to Assessed Property; describes the method of apportioning the Fire Rescue Assessed Cost to compute the Fire Rescue Assessment for fire rescue services, facilities, and programs against Assessed Property; provides the rates of assessment for the Delinquent Fire Rescue Assessments; and directs the updating and preparation of the Assessment Roll and provision of the notice required by the Ordinance; WHEREAS, in order to collect the Delinquent Fire Rescue Assessments for the Fiscal Year that began October 1, 2007 pursuant to the Uniform Assessment Collection Act, the Ordinance requires the City Commission to adopt a Final Rate Resolution which establishes the rates of assessment and approves the Assessment Roll for the upcoming Fiscal Year, with such amendments as the City Commission deems appropriate, after hearing comments and objections of all interested parties; WHEREAS, the supplemental Assessment Roll has heretofore been made available for inspection by the public, as required by the Ordinance; WHEREAS, notice of a public hearing has been published and mailed, as required by the terms of the Ordinance, which provides notice to all interested persons of an opportunity to be heard; an affidavit regarding the form of notice mailed being 2 attached hereto as Appendix A and the proof of publication being attached hereto as Appendix B; and WHEREAS, a public hearing was held on September 8, 2008, and comments and objections of all interested persons have been heard and considered as required by the terms of the Ordinance. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF WINTER SPRINGS, FLORIDA: SECTION 1. AUTHORITY. This resolution is adopted pursuant to the provisions of Ordinance No. 2008-01, the Initial Assessment Resolution (Resolution No. 2008-13), the Final Assessment Resolution (Resolution No. 2008-25), the Supplemental Rate Resolution (Resolutions No. 2008-35); sections 166.021 and 166.041, Florida Statutes, and other applicable provisions of law. SECTION 2. DEFINITIONS AND INTERPRETATION. This resolution constitutes the Final Rate Resolution. All capitalized terms in this resolution shall have the meanings defined in the Ordinance, the Initial Assessment Resolution, the Final Assessment Resolution, and the Supplemental Rate Resolution. SECTION 3. CONFIRMATION OF SUPPLEMENTAL RATE RESOLUTION. The Supplemental Rate Resolution, including the legislative findings set forth in Section 4 of therein, is hereby confirmed. SECTION 4. IMPOSITION OF FIRE RESCUE ASSESSMENTS. (A) The parcels of Assessed Property with a Delinquent Fire Rescue Assessments, as described in the Assessment Roll, are hereby found to be specially 3 benefited by the provision of the fire rescue services, facilities, and programs described or referenced in the Supplemental Rate Resolution, in the amount of the Delinquent Fire Rescue Assessment set forth in the supplemental Assessment Roll, a copy of which was present or available for inspection at the above referenced public hearing and is incorporated herein by reference. It is hereby ascertained, determined and declared that each parcel of Assessed Property within the City will be specially benefited by the City's provision of fire rescue services, facilities, and programs in an amount not less than the Fire Rescue Assessment for such parcel, computed in the manner set forth in the Supplemental Rate Resolution. Adoption of this Final Rate Resolution constitutes a legislative determination that all parcels assessed derive a special benefit in a manner consistent with the legislative declarations, determinations and findings as set forth in the Ordinance, the Initial Assessment Resolution, the Final Assessment Resolution, and the Supplemental Rate Resolution from the fire rescue services, facilities, or programs to be provided and a legislative determination that the Fire Rescue Assessments are fairly and reasonably apportioned among the properties that receive the special benefit as set forth in the Supplemental Rate Resolution. (B) The method for computing the Fire Rescue Assessments described and referenced in the Supplemental Rate Resolution is hereby approved. The Parcel Apportionment and Cost Apportionment methodologies described in Section 5 of the Supplemental Rate Resolution are hereby approved. (C) The Fire Rescue Assessed Costs that were assessed and apportioned among benefitted parcels pursuant to the Cost Apportionment and the Parcel Apportionment provided in the Initial Assessment Resolution and Final Assessment Resolution for the Fiscal Year that began October 1, 2007, are hereby confirmed. 4 (D) The Fire Assessment Rate Schedule adopted in the Final Assessment Resolution, which is provided below, is hereby confirmed. Rate Per Capacity Residential Property Use Category Billing Unit Single Family Residential $58.00 Multi Family Residential $109.00 Rate Per Capacity Non-Residential Property Use Categories Billing Unit Commercial $121.00 IndustrialNVarehouse $29.00 Institutional $270.00 (E) The above rates of assessment are hereby approved for the purpose of reimposing the Delinquent Fire Rescue Assessments and collecting those assessments pursuant to the Uniform Assessment Collection Act. The Delinquent Fire Rescue Assessments for fire rescue services, facilities, and programs in the amounts set forth in the Assessment Roll, as herein approved, are hereby levied and imposed on all parcels of Assessed Property described in such Assessment Roll for the Fiscal Year that began on October 1, 2007. (F) Any shortfall in the expected Fire Rescue Assessment proceeds due to any reduction or exemption from payment of the Fire Rescue Assessments required by law or authorized by the City Commission shall be supplemented by any legally available funds, or combination of such funds, and shall not be paid for by proceeds or funds derived from the Fire Rescue Assessments. (G) Fire Rescue Assessments shall constitute a lien upon the Assessed Property so assessed equal in rank and dignity with the liens of all state, county, district or municipal taxes and other non-ad valorem assessments. Except as otherwise provided by law, such lien shall be superior in dignity to all other liens, titles and claims, until paid. 5 SECTION 5. APPROVAL OF SUPPLEMENTAL ASSESSMENT ROLL. (A) The supplemental Assessment Roll containing all Tax Parcels with Delinquent Fire Rescue Assessments, which is currently on file in the office of the City Manager and incorporated herein by reference, is hereby approved. (B) The supplemental Assessment Roll, as herein approved, shall be delivered to the Tax Collector for collection using the tax bill collection method in the manner prescribed by the Ordinance. The Assessment Roll, as delivered to the Tax Collector, shall be accompanied by a Certificate to Non-Ad Valorem Assessment Roll in substantially the form attached hereto as Appendix C. SECTION 6. EFFECT OF ADOPTION OF RESOLUTION. The adoption of this Final Rate Resolution shall be the final adjudication of the issues presented (including, but not limited to, the determination of special benefit and fair apportionment to the Assessed Property, the method of apportionment and assessment, the rate of assessment, the Assessment Roll and the levy and lien of the Fire Rescue Assessments), unless proper steps shall be initiated in a court of competent jurisdiction to secure relief within 20 days from the date of this Final Rate Resolution. SECTION 7. SEVERABILITY. If any clause, section or other part of this resolution shall be held by any court of competent jurisdiction to be unconstitutional or invalid, such unconstitutional or invalid part shall be considered as eliminated and in no way effecting the validity of the other provisions of this resolution. SECTION 8. EFFECTIVE DATE. This Final Rate Resolution shall take effect immediately upon its passage and adoption. 6 PASSED AND ADOPTED this 8th day of September, 2008. AT EST: /? C r (Corporate Seal) CITY OF WINTEP: SPRI[vC~; FLORIDA 7. ,. May APPR AS TO FORM AND CORRECTNESS: City Attorney APPENDIX A AFFIDAVIT REGARDING NOTICE MAILED TO PROPERTY OWNERS AFFIDAVIT OF MAILING BEFORE ME, the undersigned authority, personally appeared Ronald W. McLemore, Sandi Melgarejo, and Kathryn L. Griffith, who, after being duly sworn, depose and say: 1. Ronald W. McLemore, as City Manager of the City of Winter Springs, Florida ("City"), pursuant to a Fire Services Assessment Program Maintenance Proposal dated May 20, 2008 between Government Services Group, Inc. ("GSG") and the City and the authority and direction received from the City Commission, timely directed the preparation of the Assessment Roll and the preparation, mailing, and publication of notices in accordance with the Fire Rescue Assessment Ordinance adopted by the City Commission on March 24, 2008 (the "Assessment Ordinance") and in conformance with the Supplemental Rate Resolution adopted by the City Commission on August 11, 2008 (the "Supplemental Rate Resolution"). 2. Sandi Melgarejo is Project Coordinator for GSG. GSG has caused the notices required by the Assessment Ordinance to be prepared in conformance with the Supplemental Rate Resolution. An exemplary form of such notice is attached hereto. GSG has caused such individual notices for each affected property owner to be prepared and each notice included the following information: the purpose of the assessment; the total amount proposed to be levied against each parcel; the unit of measurement to be applied against each parcel to determine the assessment; the number of such units contained within each parcel; the total revenue the City expects to collect by the assessment; a statement that failure to pay the assessment could result in foreclosure proceedings against the property as well as the initiation of proceedings to A-1 compel payment by any means authorized by law, including the collection of any delinquent amounts on a subsequent years' tax bill, which, if not paid, would cause a tax certificate to be issued against the property which may result in a loss of title; a statement that all affected property owners have a right to appear at the hearing and to file written objections with the local governing board within 20 days of the notice; and the date, time, and place of the hearing. 3. On or before August 18, 2008, GSG delivered and directed the mailing of the above-referenced notices by Modern Mailers, Inc. ("Modern Mailers"), in accordance with Sections 2.05 of the Assessment Ordinance and the Supplemental Rate Resolution by First Class Mail to each affected owner, at the addresses then shown on the real property assessment tax roll database maintained by the Seminole County Property Appraiser for the purpose of the collection of ad valorem taxes. Notices to property owners receiving multiple individual notices were mailed, or caused to be mailed by GSG on or before August 18, 2008. 4. Kathryn L. Griffith is Assistant General Manager of Modern Mailers. As directed above, Modern Mailers, mailed or caused to be mailed on or before August 18, 2008, the above-referenced notices delivered to Modern Mailers by GSG. FURTHER AFFIANTS SAYETH NOT. GJ ~~~ onald W. McLe ore, iant ~ndy'I(/lelgarejo, affiant ~ ath L. riffith, affiant A-2 STATE OF FLORIDA COUNTY OF SEMINOLE The foregoin Affidavit of Mailing was sworn to and subscribed ~~~ day of ;w,.12008 by Ronald W. McLemore, City Manager Springs, Florida. He is personally, known to _-~~ or has produced identification and did take an oath. ~, 2o~>K~ P,a ^ Notary Public State of Florida ® Andrea Lorenzo-luaces 9 -. ~ My Commission DD664334 '`poi F`°~ Ex Tres 05109/2011 STATE OF FLORIDA COUNTY OF LEON ..~ n dName : ~- Ir-~tr<-t~}xz - t~.j ~.c~S Notary Public, State of Florida At Large My Commission x~res: ~I~Z-~~l Commission No.~ The foregoing Affidavit of Mailing was sworn to and subscribed before me this 2~(.~ day of ~~u~t , 2008 by Sandi Melgarejo, Project Coordinator, Government Services Group, If~'b., a Florida corporation. She is personally known to me or has produced as identification and did take an oath. ,~',.,, J. WENDY WILLIAMS ;.; :r Commission DD 787547 =, ~= Expires May 12, 2012 ~'~, ~~ , Banded ThN Tmy Fain Yrixanoa 804306701 L.c-c..~.-c%~c.~c-~-a.J P ted Name: .1. (.JQ.c-d2~ W:ll:a,,w s otary Public, State of Florida At Large My Commission Expires: 5 ~~ ~d/? Commission No.: (~ D ~8 Sy ~ STATE OF FLORIDA COUNTY OF LEON The foregoing Affidavit of Mailing was sworn to and subscribed before me this 't-}'~ day of s'~' , 2008 by Kathryn L. Griffith, Assistant General Manager, Modern Mailers, I ., a Florida corporation. She is personally known to me or has produced~~;'6~~,,,,ce.as identification and did take an oath. ;~~;~ "' ..,; J. WENDY WILLIAMS ,w: ~: Commission DD 787547 Expires May 12, 2012 'o'~~' ~ Bonded Thru Tnry Fain krurance 804385'7019 .~,,, ~c~ Pri dName: J. ~ s N ary Public, State of Florida At Large My Commission Expires: S / 3- ~D ~~ Commission No.: D ~ ? 7 4? before me this City of Winter as A-3 APPENDIX B PROOF OF PUBLICATION The Orlando Sentinel 633 North Orange Avenue MP 132 Orlando, FL 32801 City of Winter Spring !1063530003 To Whom It May Concern: Phis is to confirm that the advertisement for City of Winter Spring published in The Orlando Sen~rnel on the following date. Publication Date: Thursday, August 14, 2008 Ad Caption: Fire Rescue Sxtion: Seminole Size: 2 columns x 1050" Job:#035564701 Should you need further information, please feet free to contact me. Sincer ~~ 1 Jaconia to Y Y Account Representative The Orlando Sentinel /mdu State of Florida County of Orange The foregoing instrument was acknowledged before me this 21'" day of August, 2008, by Jaconia Toyloy, who is personally known to me. 4 Notary P lic State of Florda Large `+~','~ :lj~y NANCY A PUGLIA ~., .= MY COMMISSION N DD 678673 ~~~Af„~'°j ea,aw PnwE-~auy P~ ~, 2()t>n City of, Winter Springs . ~ • ..NOTICE OF' HEARING TO IMPOSE AND .PROVIDE FOR• COLLECTION.OF . DELINQUENT FIRE RESCUE SPECIAL ASSESSMENTS Noilce is hereby given that the City Commission,of the City of Winter Springs will conduct a public heating to confider using the ad valorem tax bill for collecting delinquent fire rescue special assessments imposed for the Fiscal Year that began October 1, 2007, within the municipal boundaries of the City of Winter Springs. , The hearing will be held at 5:15 p.m. on September B, 2008, in Convnission Chambers, City Hall, 1126 East S.R. 434, Winter Springs, Florida, for the purpose of receiving public comment on the assessments and the use of the tax bill collection method for their collection. All affected property owners have a right W appear at the heating and to file written objections with ilte City Commission within 20 days of this notice. Tf a person decides to appeal any decision made by the City Commission with respect to any matter considered at the hearing, such person will need a record of ilu pproceedings and may need to ensure that a verbatim record is made, including the testimony and evidence upon which the appeal is to be made. Tn accordance with the Artfericaos with Disabilities Act, persons .tueding especial accommodation or an interpreter to participate in this proceeding should •contact the City of Winter Springs at (407)327-1800, at leaxt 48 hours prior to the date of the heating. The assessment for each parcel of property was based upon each .parcel's classification and the total aumber'of capacity units attributed to that panel, The adopted fire rescie assessment rate schedule for the Fiuel Year that began on l)ctober 1, 2007, is as follows: ' i Rate Pa Capadty ~ Reaidentia! Pro err Use Category BBBng Unit ding a am' y Resi end -X3$,00• Mulct Family Residential ~ 5109.00 Rate Per Capadty Non•Residential Property Use Categories Billing Utdt ommererT, IridustriaUVKatehouse 529.00 Institutional 5270.00 Copies of ilte Fire Rescue Astesstnetit Ordinance, the Initial Asussmeat Resolution, the Final Asaeastnent Resolution, the Supplemental Assessment Resolution, and the supplemental Assessment Roll are available for inspection in the office of the City Manager, 1126 East S.R. 434, Winter Springs, Florida. For those properties that have not paid the F'ue Rescue Assesslrient for the Fiscal Year that began October 1, 2007, in full by, the close of business on September 5, 2006, the unpaid amount will be collected on the annual ad valorem lax bill mailed in November 2008. Failure to pay the assessment will cause a tax certificate to be issued against the' property in accordance with the provisions of Florida law, which may result in a loss of dtie. If you. have any questions, please contact the City of Winter Springs, General Services Division at (407) 327-1800, Monday through Friday between B:00 a.m. and 4:30 p.m. Map of the City of Winter Springs ~` :\ , , ,.. ,.~ ~ :K trti.,,. r% ~,. ~_ „an N ~ r y ~ ,; -t ,_~ • f-- ~ r . _. ~ ,Y ~ .~ .. ~ t ' , ,. ,a_ ~.. '~` <. ~ ~~~ a r ~ . f CITY COMMISSION CITY OE WINTER SPRIIVGS, FLORIDA EXHIBIT C CERTIFICATE TO NON-AD VALOREM ASSESSMENT ROLL CERTIFICATE TO NON-AD VALOREM ASSESSMENT ROLL I HEREBY CERTIFY that, I am the Mayor of the City of Winter Springs, Florida, or an authorized agent of the City of Winter Springs, Florida (the "City"); as such I have satisfied myself that all property included or includable on the non-ad valorem assessment roll for fire rescue services (the "Non-Ad Valorem Assessment Roll") for the City is properly assessed so far as I have been able to ascertain; and that all required extensions on the above described roll to show the non-ad valorem assessments attributable to the property listed therein have been made pursuant to law. I FURTHER CERTIFY that, in accordance with the Uniform Assessment Collection Act, this certificate and the herein described Non-Ad Valorem Assessment Roll will be delivered to the Seminole County Tax Collector by September 15, 2008. IN WITNESS WHEREOF, I have subscribed this certificate and directed the same to be delivered to the Seminole County Tax Collector and made part of the above described Non-Ad Valorem Assessment Roll this 8th day of sept~mber , 2fQ$, CITY OF WINTER SPRIF:GS, FLU!~IUA B ~~ ~C~~1:~C~~ Y May [to be delivered to Tax Collector prior to September 15] C-1