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Home My WebLink About2007 05 29 Public Hearing 510 Adopt Resolution Number 2007-24 Tuscawilla Lighting and Beautification Assessment Area Phases I & II COMMISSION AGENDA ITEM 510 CONSENT INFORMATIONAL PUBLIC HEARING REGULAR x May 29,2007 Meeting MGR REQUEST: The Finance And Community Development Departments Are Requesting That The City Commission Adopt Resolution Number 2007-24, Relating To The Tuscawilla Lighting And Beautification Assessment Area - Phases I And II. PURPOSE: The purpose of this request is for the City Commission to adopt Resolution Number 2007-24, relating to the Tuscawilla Lighting and Beautification Assessment Area - Phases I and II. This Resolution Approves combining assessments associated with operating costs (maintenance) to streamline assessment administration; Approves increasing the maximum annual capital (Phase I only) and maintenance (combined) assessment rates relating to the Tuscawilla Lighting and Beautification Assessment Area; Approves the"'Assessment Rolls for Phases I and II of the Tuscawilla Lighting and Beautification District ("TLBD") for Fiscal Year 200712008 (Tax Year 2007); Establishes the lien associated with the assessment area; and Directs the City Manager to deliver the Certificate of Assessment Roll to the Seminole County Tax Collector by September 15, 2007. Lastly, this request is for the Commission to adopt the assessment rates required for the Fiscal Year 2007-2008 budget. CONSIDERATIONS: . On July 27, 1998, the City Commission adopted Ordinance No. 98-704, providing for the creation of assessment areas within the City and authorizing the imposition and collection of special assessments to fund the cost of capital improvements and related services within the City. Section 3.07 of this ordinance requires that the City Commission adopt an Annual Local Improvement Assessment Resolution for each fiscal year in which the Local Improvement Assessments will be imposed to approve the Local Improvement Assessment Roll for such year. Section 3.08 requires that the Local Improvement Assessment Roll, as approved by the Annual Local Improvement Assessment Resolution, be certified to the Tax Collector. Resolution No. 99-884 and Resolution No. 99-885, both dated July 12, 1999, established the terms of the special assessments to be imposed within the Tuscawilla Improvemen~ Area and the Tuscawilla Service Area, respectively. Public Hearing Agenda Item 510 May 29,2007 Page 2 of3 Resolution No. 99-887 and Resolution No. 99-888, both dated August 9, 1999, adopted a maximum annual assessment rate of $42.18 per ERU for capital and $67.82 per ERU for maintenance, respectively. Resolution No. 2005-40 dated October 10, 2005, established the terms of the special assessments to be imposed within the Tuscawilla (Phase II) Assessment Area. Resolution No. 2005-43 dated November 14, 2005, adopted a maximum annual assessment rate of $17.00 per ERU for capital and $48.00 per ERU for maintenance. . A revised rate analysis for the proposed maximum assessment rate increases that was prepared by Government Services Group (GSG) (dated April 20, 2007) and distributed at the April 23, 2007 Commission meeting. The analysis shows combining assessments associated with operating costs (maintenance - Phases I and II) to streamline assessment administration and increasing the maximum annual capital (Phase I only) and maintenance (combined for Phases I and II) assessment rates relating to the Tuscawilla Lighting and Beautification Assessment Area. The maximum assessment rate of $42.18 per ERU for Phase I capital and $115.82 per ERU for maintenance ($67.82 Phase I and $48.00 Phase II) should be increased to at least $43.00 per ERU for Phase I capital and $126.00 per ERU for maintenance (Phases I and II combined) to cover the forecasted expenditures for the next five fiscal years (FY 2007-2008 to FY 2011-2012) (see Attachment 1). Phase II capital assessment rate of $17.00 should remain unchanged. As the agenda item for the April 23, 2007 meeting was prepared at proposed maximum rate of $128.00 per ERU for maintenance (Phases I and II combined) and as the proposed rates to be published were not stated in the motion by the Commission, the notices and advertisements were printed with the higher rate of $128.00. It is recommended that the maximum maintenance assessment rate be set at this higher rate for future flexibility if an emergency should arise that would necessitate a slightly higher rate for a period of time. It is also recommended that the phase II maximum capital assessment rate be set at $17.00 so that the loan can be paid off in less than fifteen (15) years. . The City sent a notice of a public hearing to each property owner via U.S. mail on May 8, 2007 as well as published a notice of public hearing in the Sunday, May 6, 2007, Orlando Sentinel, pursuant to Ordinance No. 98-704, in order to increase the maintenance assessment above the maximum amount established by the City's previous notice to owners sent out on July 19, 1999 for Phase I and October 25, 2005 for Phase II of the TLBD capital and maintenance assessments. The increase in the assessments as noted above is needed due to increased costs for landscape maintenance, entry feature maintenance, electrical service and administration costs associated with the Tuscawilla Assessment Area. . On May 3, 2007 the Tuscawilla Lighting and Beautification District Advisory Committee met and discussed the potential assessment rate increase with staff representative Steven Richart. The Committee concurred with staff recommendation as it is presented tonight to combine phases I and II maintenance assessment rates, set the maximum assessment rates at $43.00 per ERU for Phase I capital and $128.00 per ERU for maintenance (Phases I and II combined) to cover Public Hearing Agenda Item 510 May 29,2007 Page 3 of3 the forecasted expenditures for the next five fiscal years (FY 2007-2008 to FY 2011-2012). Phase II maximum capital assessment rate of $17.00 should remain unchanged to allow additional funds to go toward principal payments and repay the loan in less than fifteen (15) years. Their motion was to "approve" this recommendation and the motion carried. . The maximum assessment rolls by parcel number and alphabetically by property owner are available in the lobby and the City Clerk's office. RECOMMENDATION: It is recommended that the City Commission adopt Resolution Number 2007-24, which will increase the maximum assessment rates to $43.00 per ERU for Phase I capital, $17.00 per ERU for Phase II capital (remains unchanged) and $128.00 per ERU for maintenance (Phases I and II combined) as related to the Tuscawilla Lighting and Beautification Assessment Area. It is also recommended that the assessment rates beginning with the Fiscal Year 2007-2008 budget be set at $43.00 per ERU for Phase I capital, $17.00 per ERU for Phase II capital (remains unchanged) and $126.00 per ERU for maintenance (Phases I and II combined) as related to the Tuscawilla Lighting and Beautification Assessment Area. ATTACHMENTS: 1. GSG memo dated April 20, 2007 2. Current and Proposed Assessment Rates 3. Resolution Number 2007-24 4. First and Last Page - TLBD Phases I and II Assessment Roll - Maximum Rates 5. Assessment Summary COMMISSION ACTION: / ..... -. . .',..',: ,...."... ... . -- - . .. . . . . . . . . ....." . . -. ' "' '-' . " ." . ... . ....... ..... . . , -., . . . . . . G.SB PUb>>t.~otor fundi'!!) ..~..fervic(J solUtions If'tWkr~ ~~ ~ ~ Ph \u'7 w @ Go.MIi:ENtliRVtCESS'ROUP;JNC; April 20, 2007 VIa Electronic Transmission Ronald McLemore, City Manager City of Winter Springs 1126 East SR 434 Winter Springs, FL 32708 Re: City of Winter Springs - Assessment Rate Analysis for Tuscawllla Uehtlng and BeautifiCatIon District Phases One and Two and Oak Forest Wall Neighborhood Improvement Assessment Program Dear Ron: Over the past eight years or more, Government Services Group, Inc. (GSG) has assisted the City of Winter Springs (City) in developing and maintaining the non-ad valorem assessment programs to fund the following: · Tuscawil/a Lighting and Beautification District (TLBD) - Phase One: Capital Improvements and Ongoing Maintenance Services · Tuscawilla Lighting and Beautification District (TLBD) - Phase Two: Capital Improvements and Ongoing Maintenance Services · Oak Forest Wall Neighborhood Improvement Area - Capital Improvements and Ongoing Maintenance Services. As these programs have been in place for several years, GSG recommended that the City review and analyze methods to develop an integrated and streamlined program for both the TLBD Phase One and TLBD Phase Two assessment programs, as well as the Oak Forest Wall Neighborhood Improvement assessment program. This correspondence provides the results of the preliminary analysis and includes five-year annual assessment rates and the minimum, maximum and average assessment rates for the maintenance services component of all three program's. The analysis also provides a revised maximum annual capital assessment rate for all three programs. The first step in streamlining the process was to determine the feasibility of combining the TLBD Phase One and Two assessment programs. While it was feasible to combine the maintenance assessment programs, it was not feasible to combine the two capital assessment programs. The reason the capital assessment programs could not be combined was because although both programs initially started with the same parcels of property, different property owners have chosen to prepay their capital assessment amounts; therefore, the current databases contain different property owners based on if they prepaid or not. 1500 Mahl;lliDrJve. Suite 25() I TallahaSSee FL 32308 I Ta!)O~68i.3717 I F850.224.7206 280 Wekiva $pringsR.oad, SUite 2000 I L<>ngWQtXI Fl. 32n9~~02l? I. T407.629.6900 I It 407.629.6963 Ronald McLemore April 20, 2007 Page 2 There is no ability to prepay the maintenance assessment so all the same property owners are subject to the annual assessment rates for maintenance serVices. The next step in streamlining the process was to develop five-year proforma maintenance budgets. The TLBD Phase One and Two maintenance bJdgets were combined beginning Fiscal Year 2007-08. City staff provided preliminary five-year maintenance budgets for the programs which GSG reviewed and revised for additional costs. The five-year budget for the combined TLBD maintenance assessment program and annual assessment rates are provided in Table 1. T..... 1 TL8D PIofoI'lllll............... aad -___IIt.._ FI_I v_ 2007........... 2011-12 AccoUllt BaeIlne New TobII IlMeIlne N_ TobII ......... N_ TobII 1IllMl.... New TobII 1IllMl1... N_ T*, N_be, DeecrlptlOII of EIlJMndItune FY07.(l8 FY07.(l8 FY07.(l8 ~ ~ FYOS49 FY09-1O FY09-1O FYlIlI-1O FY1O-11 FY1.l)..11 mo.u FY11-12 FYtt-12 FYtt-12 Budpt IIudCet Budeet Budeet Budeet Budeet Budeet Budeet BudCet Budeet BudCet BudCet BudCet Bud,. Bud,. 53180 Consultant SeMces $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 SO SO 53211 Assessment Servlces $9.316 $0 $9,316 $9.596 $0 $9.596 $9.884 $0 $9.884 $10.180 $0 $10.180 $10,689 SO $10,689 53410 Contractual Servlces Cost $1.500 $100 $1.600 $1.600 $0 $1.600 $1.600 $0 $1.600 $1.600 $100 $1,700 $1.700 SO $1,700 53411 Bank ServIce C2lar&es $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 53680 Unrecocnlzed GalnlLoss $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 SO 54210 Postaae $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $5,500 $5.500 $0 SO $0 54310 UtIlity SeMces $45.000 $0 $45.000 $45.000 $1.000 $46.000 $46.000 $1.000 $47.000 $47,000 $1,000 $48,000 $48.000 $1,000 $49,000 54330 Street U&htIna $45,000 $162.000 $207.000 $197.000 $19.700 $216.700 $216,700 $10.835 $227.535 $227.535 $11.500 $239,035 $239.035 $12,000 $251,035 54886 Repairs" Maint - Lanclscape $135,000 $0 $135.000 $135.000 $0 $135,000 $135.000 $0 $135,000 $130.000 $5.000 $135.000 $135.000 $5.000 $140,000 54693 Repelrs " Malnt - Fountains $20.000 $0 $20.000 $20.000 $20.000 $20,000 $25.000 $45,000 $20.000 $0 $20,000 $20,000 $5,000 $25,000 54695 Rapairs " Maint . Signs " Walls $20,000 $15,000 $35.000 $20,000 $30,000 $50,000 $20.000 $30.000 $50.000 $20.000 $0 $20,000 $20.000 $0 $20.000 55230 Clerk Supplies $100 $0 $100 $100 $0 $100 $100 $0 $100 $100 $0 $100 $100 $0 $100 59130 Transfer to General Fund. Insutllnee $6.400 $0 $6.400 $6,400 $100 $6.500 $6.500 $300 $6,800 $6.800 $300 $7,100 $7.100 $400 $7,500 59130 Transfer to General Fund - Clerk Fees" $3,800 $0 $3.800 $3.800 $200 $4.000 $4.000 $0 $4,000 $4.000 $0 $4.000 $4.000 $0 $4.000 59130 Transfer to Gen.Fund - Baeutlficetion $41.000 $0 $41.000 $41.000 $2.000 $43.000 $43.000 $0 $43.000 $43.000 $1.000 $44.000 $44.000 $1,000 $45,000 59310 Statutory Reserve $14.494 $0 $14,494 $22.187 $0 $22.187 $23.747 $0 $23.747 $22,276 $0 $22.276 $23,084 $0 $23,084 Notice Costs $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Tax Collector Costs $7.099 $0 $7.099 $10.867 $0 $10.867 $11.631 $0 $11.631 $10,911 $0 $10.911 $11.307 $0 $11,307 Less Carry Forward from TLBO II ($156.364) Grand Totel $348,709 $177,100 $369,445 $512,551 $S3,000 $&65,561 : $lI38,162 $S7 ,2.H $10&,287 $543,402. $24,400 $587,801 $584,01$ $24,400 $M8,4U AnnuIlI__entRete Per ERU $85.94 $131.55 $1AOJIO $:I.3Z.08 $13'''7 -_ RlOte $115.82 $115.82 $11lS.82 $111.82 $11Il..2 Dllfe_ce ($29.88) $15.73 $24.11I $18.28 $21.05 Ronald McLemore April 20, 2007 Page 3 Table 2 provides the minimum, maximum and average budgets and corresponding assessment rates for the combined TLBD maintenance assessment program for the five year period. Tabl.2 TL8D Proforma Maintenance Budg.ts and Ass.ssm.nt Rates Mlnlmum,Maxlmam and Av...... Account Number Description of Expenditures Minimum Average Maximum Budget Budget Budget 53180 Consultant Services $0 $0 $0 53211 Assessment Services $9.316 $9.933 $9.884 53410 Contractual Services Cost $1.600 $1.640 $1.600 53411 Bank Service Charges $0 $0 $0 53680 Unrecognized Gain/Loss $0 $0 $0 54210 Postage $0 $1.100 $0 54310 Utility Services $45.000 $47.000 $47.000 54330 Street Lighting $207.000 $228.261 $227.535 54686 Repairs & Malnt - Landscape $135.000 $136.000 $135.000 54693 Repairs & Maint - Fountains $20.000 $26.000 $45.000 54695. Repairs & Maint - Signs & Walls $35.000 $35.000 $50.000 55230 Clerk Supplies $100 $100 $100 59130 Transfer to General Fund - Insurance $6,400 $6.860 $6.800 59130 Transfer to General Fund - Clerk Fees* $3.800 $3,960 $4,000 59130 Transfer to Gen.Fund - Beautification $41.000 $43.200 $43,000 59310 Statutory Reserve $14,494 $21,158 $23.747 Notice Costs $0 $0 $0 Tax Collector Costs $7.099 $10,363 $11.631 Less Carry Forward from TLBD II ($156.364) ($31,273) Grand Total $369,445 $539,302 $605,297 Annual Assessment Rate Per ERU $85.94 $125.45 $140.80 Maximum Rate $115.82 $115.82 $115.82 Difference $(29.88) $9.63 $24.98 Table 3 provides a cash flow analysis for the combined TLBD maintenance assessment progrc;lm for the five- year period assuming the City imposes the average maintenance assessment rate (rounded up to the nearest dollar) at $126.00 per year for the five years. Tabl. 3 nBD Proforma Cash Flow Analysis FY07-08 FY08-09 FY09-1.0 FY1.()"1.1. FY1.1.-1.2 Revenue @ average rate - rounded up $698,038 $713,903 $690,027 $626.404 $600.277 (includes carryover) Budget $525.809 $565,551 $605,297 . $567.801 $588.415 Difference $172.229 $148,353 $84,730 $58.603 $11.862 Ronald Mclemore April 20, 2007 Page 4 Table 4 provides the maximum annual capital assessment rate for TLBD Phase One. Table 4 TLBD Pha.. 0.. Maximum Capital Asse..ment Rat.. Maximum Annual Debt Service Professional Fees Collection Costs (Statutory Discount and Tax Collector Costs) Total Annual Assessment Amount $155,949 $5,929 $10,057 $171,936 4,017 $42.80 $43.00 Number of ERUs Annual Assessment AmounVERU Rounded Annual Assessment AmounVERU Table 5 provides the maximum annual capital assessment rate for TLBD Phase Two. TableS TLBD P..... TweMulmum Capital Assessment Rat.. Maximum Annual Debt Service Professional Fees Collection Costs (Statutory Discount and Tax Collector Costs) Total Annual Assessment Amount Number of ERUs Annual Assessment AmounVERU Rounded Annual Assessment AmounVERU $30,679 $1,167 $1,742 $33,588 2,492 $13.48 $14.00 Ronald McLemore April 20, 2007 Page 5 The five-year budget for the Oak Forest Wall maintenance assessment program and annual assessment rates are provided in Table 6. Table. Ollk Foreat Wan ProfornNl MIII~ BucICetII and ~ent ._. Fiscal y_ 2007001.......... 2011-12 ",-unt BeMl.... New Tota/ BeMllne New Tota/ ....Ine New Toe.! BeMllne New Tota/ New Toe.! NUlIIber DeecrlptIon Df~ FW7008 FW7.oa FW7008 fY08.O!I FW~ fY08.O!I FV09-1O FV09-1O nowo FY1O-11 FY1O-11 FY1O-11 F\'U.12 fYU.12 BudCet BucICet Budet Bud,et BudCet Bud,et 8udCet 8udCet et 53111 Legal $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 53211 Administnrtlon Fees $9.316 $0 $9.316 $9.596 $0 $9.596 $9.884 $0 $9.884 $10.180 $0 $10.180 $0 $10.689 53410 BiHine SeMces Cost $300 $0 $300 $300 $50 $350 $350 $0 $350 $350 $0 $350 $50 $400 53411 Bank Service Charges $0 $0 $0 $0 $0 53680 Unrecocnlzed Gain/Loss $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 54210 Postage $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,500 $1.500 $0 $0 $0 54310 Utility ServIces $2.800 $0 $2.800 $3.080 $200 $3.280 $3.388 $200 $3.588 $3.727 $200 $3.927 $4,099 $100 $4.199 54882 . Repairs & Malnt - Grounds $17.000 $3.000 $20.000 $20.000 $1.000 $21.000 $21.000 $0 $21.000 $21.000 $0 $21.000 $21.000 $0 $21.000 54695 Repails & Maint - Sl&n/Walls $4.000 $500 $4.500 $4.500 $500 $5.000 $4.500 $0 $4.500 $4.500 $0 $4.500 $4.500 $0 $4.500 55230 Clerk Supplies $50 $0 $50. $50 $0 $50 $50 $0 $50 $50 $0 $50 $50 $0 $50 55270 Sma" Tools & Equlpmant $0 $0 $0 $0 $0 59130 Transfer to General Fund -Insurance $1.350 $125 $1.475 $1,475 $100 $1.575 $1.575 $75 $1.650 $1.650 $75 $1.725 $1.725 $75 $1.800 59130 Transfer to General Fund - Cierk Fees * $1.900 $0 $1.900 $1.900 $100 $2.000 $2.000 $0 $2,000 $2,000 $0 $2,000 $2.000 $0 $2.000 59130 Transfer to Gen Fund. Baautlficatlor1 Coord. $6.750 $450 $7.200 $7.200 $800 $8.000 $8.000 $0 $8.000 $8.000 $500 $8.500 $8.500 $200 $8.700 59310 Statutory Reserve $1.981 $0 $1.981 $1.885 $0 $1.885 $1.885 $0 $1.885 $1.885 $0 $1.885 $1.885 $0 $1.885 Notice Com $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Tax Collector Com $1.032 $0 $1.032 $1.099 $0 $1.099 $1.102 $0 $1.102 $1.159 $0 $1.159 $1.150 $0 $1.150 Grand Total $48,479 $4,075 $50,&54 $51.085 $2,750 $53,835 $53,734 $275 $54,009 $54,lIOO $2,275 $58,775 $85,149 $425 $M,374 Annual "-ment Rate..... ERU $12.32 $&S.72 $55.90 $18.76 $18.35 CUrrent Mamum Rate $40.82 $40.82 $40.82 $40.82 $40.82 Ill"- $U.5O $14.90 $11.08 $17.94 $17.13 Ronald McLemore April 20, 2007 Page 6 Table 7 provides the minimum, maximum and average budgets and corresponding assessment rates for the Oak Forest Wall maintenance assessment program for the five year period. Tabl. 7 Oak Forest Proferma Maintenance Budg.ts and Assessment Rat.. .n.....m, llaxlmam aDd Av...... ANCCOUbent Description of Expenditures um r 53111 legal. 53211 Administration Fees 53410 53411 53680 54210 54310 54682 54695 55230 55270 59130 59130 Transfer to General Fund - Clerk Fees * 59130 Transfer to Gen Fund - Beautification Coord. . 59310 Billing Services Cost Bank Service Charges Unrecognized Gain/loss Postage utility Services RePairs & Maint - Grounds Repairs & Maint - Signs/Walls Clerk Supplies Small Tools & Equipment Transfer to General Fund - Insurance Statutory Reserve Notice Costs Tax Collector Costs Minimum Budget $0 $9,316 $300 $0 $0 $0 $2.800 $20.000 $4.500 $50 $0 $1,475 $1,900 $7.200 $1.981 $0 $1.032 Averag. Budget $0 $9.933 $350 $0 $0 $300 $3.559 $20.800 $4.600 $50 $0 $1,645 $1,980 $8,080 $1.905 $0 $1,109 Maximum Budget $0 $10.180 $350 $0 $0 $1.500 $3.927 $21,000 $4,500 $50 $0 $1.725 $2.000 $8.500 $1.885 $0 $1,159 Grand Total Aooual Assessment Rate Per ERU Current Maximum Rate Difference $60,554 $62.32 $40.S2 $11.60 $54,311 $66.21 $40.S2 $16.39 $66,775 $5S.76 $40.S2 $17.94 Table 8 provides a cash flow analysis for Oak Forest Wall maintenance assessment program for the five-year period assuming the City imposes the average maintenance assessment rates(rounded up to the nearest dollar) at $57.00 per year for the five years. Tabl. 8 O.k Foreat w.u Proform. c.... Flow An..,." fiscal Y..r 2007008 tllrough 2011-12 FY07-oS FY08-09 FY09-10 FY1o-11 FYl1-12 Revenue @average rate -rounded up $55,073 $59,593 $60,832 $61.896 $60.194 (includes carryover) Budget $50.554 $53.835 $54.009 $56.775 $56,374 Difference (Rounded up) $4,520 $5.759 $6,823 $5,121 $3.820 Ronald McLemore April 20, 2007 Page 7 Table 9 provides the maximum annual capital assessment rates for the Oak Forest Wall capital assessment program. Tabl. t Oak Fornt wan MaxImum Capital A.....m.nt Rat.. Maximum Annual Debt Service Professional Fees Collection Costs (Statutory Discount and Tax Collector Costs) Total Annual Assessment Amount Number ()f ERUs Annual Assessment AmounVERU Rounded Annual Assessment AmounVERU $51.505 $5.264 $3.573 . $60.342 847 $71.22 $72.00 Because all of these proforma rates exceed the maximum rates established by the City for these assessment programs, the imposition of these prOforma rates will require the City to send first class mailed notices to all affect~d property owners regarding the annual and maximum rates to be imposed; these mailing costs have been included in the proforma budgets. The notices would need to be mailed 20 days prior to the public hearing to adopt the annual assessment resolutions. Table 10 provides the schedule for Fiscal Year 2007-08. Tabl. 10 Fiscal V.ar 2007.08 Assessm.nt Schedule EVENT DATE GSG presents proforma rates to City Commission April 25, 2007 GS<fmails out notices May 8, 2007 City to Publish Notice of Hearing to Adopt Annual May 8, 2007 Resolution City adopts annual assessment resolution May 29, 2007 GSG Certifies Assessment Roll to Tax Collector By September 15, 2007 Tax Bill Mailed November 1, 2007 GSG is available to meet with you, City staff and elected officials to explain the streamlining process and results at your convenience. If you have any questions or need additional information. please call me. Sincerely, ClPl& (?~ Camille P. Tharpe cc: Chris Traber, NGN Mark Brown, GSG ATTACHMENT 2 Winter Springs TLBD Assessment Programs FY 2007-2008 thru FY 2011-2012 CURRENT PROPOSED BUDGETED RATES MAXIMUM RATES FY 2006-2007 ** FY 2007-2008 thru FY 2011.2012 Assessment Phase I * Phase II ** Combined Phase I Phase /I Combined Increase Maintenance $53.14 $48.00 $101.14 N/A N/A $128.00 $26.86 Improvements - Phase I $40.22 N/A N/A" $43.00 N/A N/A $2.78 Imorovements - Phase II N/A $17.00 N/A N/A $17.00 N/A -$0.00 Total $93.36 $65.00 $101.14 $43.00 $17.00 $128.00 N/A Total all Phases & Assessments $158.36 Total all Phases & Assessments $188.00 $29.64 * Please note that the FY 2006-2007 Phase I Assessment Rates are not currently being charged at the maximum rates allowable by Resolutions No. 99-887 and No. 99-888 adopted by City Commission on August 9,1999. The maximum assessment rates adopted were $42.18 per ERU for capital and $67.82 per ERU for maintenance for a total maximum assessment of $110.00 (versus current total of $93.36). ** Please note that the FY 2006-2007 Phase II Assessment Rates are currently being charged at the maximum rates allowable by Resolution No. 2005-43 adopted by City Commission on November 14,2005. 5aft Recommendation: PROPOSED PROPOSED MAXIMUM RATES BUDGETED RATES FY 2007-2008 thru FY 2011-2012 FY 2007-2008 thru FY 2011-2012 Assessment Phase I * Phase II ** Combined Phase I Phase /I Combined Difference Maintenance N/A N/A $128.00 N1A N/A $126.00 ($2.00) Improvements - Phase I $43.00 N/A N/A $43.00 N/A N/A $0.00 Imorovements - Phase II N/A $17.00 N/A N1A $17.00 N/A $0.00 Total $43.00 $17.00 $128.00 $43.00 $17.00 $126.00 N/A Total all Phases & Assessments $188.00 Total all Phases & Assessments $186.00 ($2.00) The maximum rate for maintenance assessment is set $2.00 higher than the budgeted rate for future flexibility should an emergency arise. CITY OF WINTER SPRINGS, FLORIDA RESOLUTION NO. 2007-24 A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF WINTER SPRINGS, FLORIDA, RELATING TO THE TUSCA WILLA IMPROVEMENT AREA, TUSCA WILLA SERVICE AREA AND TUSCA WILLA (PHASE II) ASSESSMENT AREA; AMENDING RESOLUTION NOS. 99-885, 99-887, 99-888, 2005-40 AND 2005-43 TO COMBINE THE ASSESSMENTS ATTRIBUTABLE TO THE OPERATING COSTS AND INCREASE THE MAXIMUM ANNUAL ASSESSMENTS FOR EACH OF THE ASSESSMENT AREAS; APPROVING THE ASSESSMENT ROLLS FOR THE ASSESSMENT AREAS; ESTABLISHING THE LIEN ASSOCIATED THEREWITH; DIRECTING THAT THE ASSESSMENT ROLLS BE CERTIFIED TO THE SEMINOLE COUNTY TAX COLLECTOR; AND PROVIDING AN EFFECTIVE DATE WHEREAS, the City Commission (the "Commission") of the City of Winter Springs, Florida, enacted Ordinance No. 98-704 on July 27, 1998 (the "Ordinance"), to provide for the creation of assessment areas and authorize the imposition of special assessments to fund the construction and maintenance of local improvements to serve the property located therein; and WHEREAS, pursuant to the Ordinance, the Commission proposed creation of the Tuscawilla Improvement Area by its Resolution No. 99-884, adopted July 12, 1999 (the "Phase I Initial Capital Resolution"); and WHEREAS, pursuant to the Ordinance, the Commission proposed creation of the Tuscawilla Service Area by its Resolution No. 99-885, adopted July 12, 1999 (the "Phase I Initial Service Resolution"); and WHEREAS, pursuant to the Ordinance, the Commission imposed special assessments within the Tuscawilla Improvement Area by its Resolution No. 99-887, adopted on August 9, 1999 (the "Phase I Final Capital Resolution"); and WHEREAS, pursuant to the Ordinance, the Commission imposed special assessments within the Tuscawilla Service Area by its Resolution No. 99-888, adopted on August 9, 1999 (the "Phase I Final Service Resolution"); and WHEREAS, pursuant to the Ordinance, the Commission proposed creation of the Tuscawilla (Phase II) Assessment Area by its Resolution No. 2005-40, adopted October 10,2005 (the "Phase II Initial Resolution"); and WHEREAS, pursuant to the Ordinance, the Commission imposed special assessments within the Tuscawilla (Phase II) Assessment Area by its Resolution No. 2005-43, adopted on November 14,2005 (the "Phase II Final Resolution"); and WHERAS, the City desires to streamline the assessment computation process by combining the operating cost assessments for both the Tuscawilla Service Area and the Tuscawilla (Phase II) Assessment Area; and WHEREAS, pursuant to the provisions of the Ordinance, the Commission is required to adopt an "Annual Assessment Resolution" during its budget process for each fiscal year to approve the assessment roll for such fiscal year; and City of Winter Springs Resolution Number 2007-24 Page 2 of 17 WHEREAS, pursuant to the provisions of the Ordinance, the Commission is required to provide published and mailed notice of, and hold a public hearing regarding, any increase in the Tuscawilla Local Improvement Assessment and Tuscawilla Service Assessment (related to Phase I) and any increase in the Maintenance Assessment (related to Phase II) which exceeds the maximum amount established by previous notice to the property owners; the forms of which are attached hereto as Appendices A and B, respectively; and WHEREAS, the consent to make the changes and increases described in the above paragraphs has been obtained by all necessary parties, including the owners of any Outstanding Obligations, as requi~ed by the terms of such loan documents, if any; and WHEREAS, as required by the terms of the Ordinance, notice of a public hearing has been published and mailed to each property owner proposed to be assessed notifying such property owner of the opportunity to be heard; the proof of publication and an affidavit of mailing are attached hereto as Appendices C and D, respectively; and WHEREAS, a public hearing has been duly held on May 29, 2007 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 COMMISSION OF THE CITY OF WINTER SPRINGS, FLORIDA, AS FOLLOWS: SECTION 1. RECITALS. The above recitals are hereby ratified and confirmed as being true and correct and are hereby made a specific part of this resolution. City of Winter Springs Resolution Number 2007-24 Page 3 of17 SECTION 2. AUTHORITY. This Resolution is adopted pursuant to the Ordinance, Chapter 166, Florida Statutes, and other applicable provisions of law. SECTION 3. DEFINITIONS. All capitalized terms in this Resolution shall have the meanings defined in the Ordinance and the implementing resolutions adopted pursuant thereto. SECTION 4. AMENDMENT ,TO COMPUTATION FOR ASSESSMENTS RELATED TO OPERATING COSTS. When determining the annual Tuscawilla Service Assessment for each Tax Parcel pursuant to Section 2;05(D) of the Phase I Initial Service Resolution, as amended by the Phase I Final Service Resolution, such amount shall be combined with the amount of the annual Maintenance Assessment computed for each Tax Parcel pursuant to Section 5.03(D) of the Phase II Initial Resolution. For notice and reference purposes, (A) the assessment combined as described above shall hereafter be referred to as the "Tuscawilla Maintenance Assessment," (B) the assessment roll for the Tuscawilla Maintenance Assessment shall be referred to as the "Tuscawilla Maintenance Assessment Roll," and (C) references to the assessment area in which the Tuscawilla Maintenance Assessments are imposed shall be referred to as the "Tuscawilla Maintenance Assessment Area." SECTION 5. INCREASE IN MAXIMUM ANNUAL TUSCAWILLA LOCAL IMPROVEMENT ASSESSMENT. The Tax Parcels described in the Tuscawilla Local Improvement Assessment Roll are hereby found to be specially benefitted by the construction of the Tuscawilla Improvements in the amount of the City of Winter Springs Resolution Number 2007-24 Page 4 of 17 maximum annual Tuscawilla Local Improvement Assessment set forth in the Tuscawilla Local Improvement Assessment Roll. The methodology for computing the annual Tuscawilla Local Improvement Assessment described in the Phase I Initial Capital Resolution and Phase I Final Capital Resolution is hereby ratified and confirmed. Tax Parcels located in the Tuscawilla Improvement Area shall have a revised maximum annual Tuscawilla Local Improvement Assessment rate of$43.00 per ERU. SECTION 6. INCREASE IN MAXIMUM ANNUAL TUSCA WILLA MAINTENANCE ASSESSMENT. The Tax Parcels described in the Tuscawilla Maintenance Assessment Roll are hereby found to be specially benefitted by provision of the Tuscawilla Related Services related to the Tuscawilla Improvements (Phase I) and construction of the Tuscawilla (Phase II) Improvements in the amount of the maximum annual Tuscawilla Maintenance Assessment set forth in the Tuscawilla Maintenance Assessment Roll. The methodology for computing annual Tuscawilla Maintenance Assessments described in the Phase I Initial Service Resolution, Phase I Final Service Resolution, Phase II Initial Resolution and Section 4 hereof is hereby ratified and confirmed. Tax Parcels located in the Tuscawilla Maintenance Assessment Area shall . have a revised maximum annual Tuscawilla Maintenance Assessment rate of $128.00 per ERU. SECTION 7. CONFIRMATION OF RELATED RESOLUTIONS. The Phase I Initial Service Resolution, Phase I Initial Capital Resolution, Phase I Final Service Resolution, Phase I Final Capital Resolution, Phase II Initial Resolution and City of Winter Springs Resolution Number 2007-24 Page 5 of 17 Phase II Final Resolution, as modified by Section 4 hereof, are hereby ratified and confirmed. SECTION 8. APPROVAL OF ASSESSMENT ROLLS. The assessment rolls on file with the City Manager for the Tuscawilla Improvement Area (related to Phase I), Tuscawilla (Phase II) Assessment Area (related to Phase II) and Tuscawilla Maintenance Assessment Area (related to Phase I and II) are hereby approved. Pursuant to Section 197.3632, Florida Statutes, each assessment roll shall be certified and delivered to the Seminole County Tax Collector prior to September 15,2007, along with any necessary changes subsequent to the date hereof permitted under Sections 3.12 and 4.12 of the Ordinance and the Uniform Assessment Collection Act. SECTION 9. ASSESSMENT LIENS. Special assessments imposed within the assessment areas listed on the rolls described in Section 8 hereof shall constitute a lien against assessed property 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 the ad valorem tax bill for such year is otherwise paid in full in pursuant to the Uniform Assessment Collection Act. The lien shall be deemed perfected upon adoption of this Resolution and shall attach to the property included on the assessment roll as of January I, 2007, the lien date for ad valorem taxes. SECTION 10. CONFLICTS. All resolutions or parts thereof in conflict herewith are hereby repealed to the extent of such conflict. City of Winter Springs Resolution Number 2007-24 Page 6 of 17 SECTION 11. SEVERABILITY. If any clause, section, other part or application of this Resolution is held by any court of competent jurisdiction to be unconstitutional or invalid, in part or application, it shall not affect the validity of the remaining portions or applications of this Resolution. SECTION 12. EFFECTIVE DATE. This Resolution shall take effect immediately upon its passage and adoption. PASSED AND DULY ADOPTED by the City Commission of the City of Winter Springs, Florida, this 29th day of May, 2007. CITY OF WINTER SPRINGS, FLORIDA (SEAL) By: John F. Bush, Mayor ATTEST: By: Andrea Lorenzo-Luaces, City Clerk APPROVED AS TO FORM By: Anthony A. Garganese, City Attorney City of Winter Springs Resolution Number 2007-24 Page 7 of 17 APPENDIX A FORM OF PUBLISHED NOTICE City of Winter Springs Resolution Number 2007-24 Page 8 of 17 TUSCA WILLA ASSESSMENT AREA WINTER SPRINGS, FLORIDA NOTICE OF HEARING TO COMBINE PHASE I AND PHASE II MAINTENANCE ASSESSMENT RATES AND TO INCREASE CAPITAL AND MAINTENANCE ASSESSMENTS FOR PHASES I AND II Notice is hereby given that the City Commission of Winter Springs, Florida, will conduct a public hearing to consider increasing the Capital Assessments imposed in the Tuscawilla Assessment Area - Phase I, from $42.18 per Equivalent Residential Unit to $43.00 per Equivalent Residential Unit, combining the Maintenance Assessments imposed in the Tuscawilla Assessment Area - Phases I and II, of $67.82 per Equivalent Residential Unit for Phase I and $48.00 per Equivalent Residential Unit for Phase II, for a combined total of $115.82 per Equivalent Residential Unit, and increasing the newly combined Maintenance Assessments imposed in the Tuscawilla Assessment Area - Phases I and II, from $115.82 per Equivalent Residential Unit to $128.00 per Equivalent Residential Unit. The Capital Assessments imposed in the Tuscawilla Assessment Area - Phase II, will remain unchanged at $17.00 per Equivalent Residential Unit. The public hearing will be held at 5:15 PM on May 29, 2007, in the City Hall - Commission Chambers, Winter Springs, Florida. In accordance with the Americans with Disabilities Act, persons needing a special accommodation or an interpreter to participate in this City of Winter Springs Resolution Number 2007-24. Page 9 of17 proceeding should contact the City Clerk's office at (407) 327-1800 extension 227 at least 48 hours prior to the date of the hearing. All affected property owners have a right to appear at the hearing and to file written objections with the City Commission within 20 days of this notice. If you decide to appeal any decision made by the City Commission with respect to any matter considered at the hearing, you will need a record of the proceedings and may need to ensure that a verbatim record is made, including the testimony and evidence upon which the appeal is to be based. The Tuscawilla Improvement and Service Area - Phase I was created to fund capital and maintenance costs for wing walls, median Assessments, street lights and street monuments within that area. The Tuscawilla Improvement and Service Area - Phase II was created to fund capital and maintenance costs for the removal of existing street signage and streetlights and installation of new decorative street lampposts and signage along the collector roads within the Tuscawilla (Phase II) Improvement and Service Area. The project to remove existing street signage and streetlights and install new decorative street lampposts and signage is referred to as the Tuscawilla (Phase II) Improvement Project. The assessment . for each parcel of property within the Tuscawilla (Phase I and II) Assessment Area is based upon the number of residential dwelling units per parcel of property measured in Equivalent Residential Units "ERUs." The assignment of ERUs is based on the level of benefit each lot receives from aesthetic beauty and enhanced safety as a result of the Tuscawilla (Phases I and II) Improvement Projects. A more specific description is set forth in the Tuscawilla Assessment Area (Phase I) Final Local Improvement Assessment Resolution Number 99-887 (dated August 9, 1999), the Tuscawilla Service Area (Phase I) Final Local Service Assessment Resolution Number 99-888 (dated August 9, 1999) and the Final Improvement Assessment Res.olution and Maintenance Assessment Resolution for the Tuscawilla (Phase II) Assessment Area Number 2005-43 adopted by the City Commission on August 9, 1999, August 9, 1999 and November 14, 2005, respectively. Copies of the Final Assessment Resolutions, the plans and specifications for the project, and the preliminary assessment rolls are available for inspection at the office of the City Clerk, located at 1126 East State Road 434, Winter Springs, Florida 32708. Annual capital assessments, for up to 30 years, and maintenance assessments, for the life of the project, to fund the Tuscawilla (Phase I) Improvement Project and the Tuscawilla (Phase II) Improvement Project are being collected on the ad valorem tax bill as authorized by Florida Statutes 197.3632, commencing with the tax bills to be mailed in November 2000 and November 2006, respectively. If you have prepaid the capital assessment portion for a particular phase, you will not be subject to future capital assessments for such phase. Failure to pay the assessments will cause a tax certificate to be issued against the property which may result in a loss of title. Future annual capital assessments may be prepaid at the option of the property owner. However, future annual maintenance assessments may not be prepaid. If you have any questions, please contact the City of Winter Springs Urban Beautification Manager at (407) 327-1800 extension 315. City of Winter Springs Resolution Number 2007-24 Page 100f17 WINTER SPRINGS, FLORIDA NOTICE OF HEARING TO COMBINE AND INCREASE PHASE I AND PHASE II MAINTENANCE ASSESSMENT RATES AND TO INCREASE CAPITAL ASSESSMENTS FOR PHASE I NOTICE DATE: MAY 8, 2007 City of Winter Springs 1126 East State Road 434 Winter Springs, Florida 32708 * * * * * NOTICE TO PROPERTY OWNER * * * * * <<OwnerName1 >> <<OwnerName2>> <<OwnerAdd1 )) <<OwnerAdd2>> <<City>> <<State>> <<Zip>> Tax io: <<PID>> Sequence Number: TLBDC- <<SeqNum>> Dear Property Owner: Notice is hereby given that the City Commission of Winter Springs, Florida will conduct a public hearing to consider increasing the Phase I Capital and Phase I & II Maintenance Assessments imposed in the Tuscawilla Assessment Area, as shown the table below, for Fiscal Year 2007-08 and for future fiscal years. The total assessment revenue to be collected within the combined Tuscawilla Phase I and II maintenance assessment program by the City of Winter Springs is estimated to be $550,000 for fiscal year October 1,2007 - September 30,2008 and in future fiscal years. The City intends to collect, inclusive of all administrative and statutory discounts, $3,801,000 in assessments over the next 22 years for Phase I Capital, and $594,000, over the next 14 years for Phase II Capital. Prior MAX New MAX Rate per Rate per Maximum Annual Assessment Assessment ERU ERU ERUslParcel for Tax Parcel <<PID>> Phase I Capital $42.18 $43.00 <<PH1 ERU>> <<Max Ph1 CaD>> Phase II Caoital (No chanQe) $17.00 $17.00 <<PH2 ERU>> <<Max Ph2 CaD>> Phase I & II Maintenance (Combined) . $115.82 $128.00 <<ERU>> <<Max Comb Main!>> The Tuscawilla Improvement and Service Area - Phase I was created to fund capital and maintenance costs for wing walls, median improvements, street lights and street monuments within that area. The Tuscawilla Improvement and Service Area - Phase II was created to fund capital and maintenance costs for the removal of existing street signage and streetlights and installation of new decorative street lampposts and signage along the collector roads within the Tuscawilla (Phase II) Improvement and Service Area. The project to remove existing street signage and streetlights and install new decorative street lampposts and signage is referred to as the Tuscawilla (Phase II) Improvement Project. The assessment for each parcel of property within the Tuscawilla (Phase I and II) Assessment Area is based upon the number of residential dwelling units per parcel of property measured in Equivalent Residential Units "ERUs." The assignment of ERUs is based on the level of benefit each lot receives from aesthetic beauty and enhanced safety as a result of the Tuscawilla (Phases I and II) Improvement Projects. A more specific description is set forth in the Tuscawilla Improvement Area (Phase I) Final Local Improvement Assessment Resolution Number 99-887, the Tuscawilla Service Area (Phase I) Final Local Service Assessment Resolution Number 99-888 and the Final Improvement Assessment Resolution and Maintenance Assessment Resolution for the Tuscawilla (Phase II) Assessment Area Number 2005-43 adopted by the City Commission on August 9, 1999, August 9, 1999 and November 14, 2005, respectively. Copies of the Final Assessment Resolutions, the plans and specifications for the project, and the preliminary assessment rolls are available for inspection at the office of the City Clerk, located at 1126 East State Road 434, Winter Springs, Florida 32708. Annual capital assessments, for up to 30 years, and maintenance assessments, for the life of the project, to fund the City of Winter Springs Resolution Number 2007-24 Page 12 of 17 the ad valorem tax bill as authorized by Florida Statutes 197.3632, commencing with the tax bills mailed in November 2000 and November 2006, respectively. If you have prepaid the capital assessment portion for a particular phase, you will not be subject to future capital assessments for such phase. Failure to pay the assessments will cause a tax certificate to be issued against the property which may result in a loss of title. Future annual capital assessments may be prepaid at the option of the property owner. However, future annual maintenance assessments may not be prepaid. . The City Commission will hold the public hearing at 5:15 PM on May 29, 2007, in the City Hall - Commission Chambers, Winter Springs, Florida, for the purpose of receiving comments on combining the Phase I and Phase II Maintenance Assessments as well as the increase in Capital and Maintenance Assessments for Phases I and II. You are invited to attend and participate in the hearing. You may also file written objections with the City Commission prior to or during the hearing. If you decide to appeal any decision made by the City Commission with respect to any matter considered at the hearing, you will need a record of the proceedings and may need to ensure that a verbatim record is made, including the testimony and evidence upon which the appeal is to be based. In accordance with the Americans with Disabilities Act, if you need a special accommodation or an interpreter to participate in this proceeding, please contact the City Clerk's office at (407) 327-1800 extension 227 at least 48 hours prior to tM date of the hearing. If you have any questions, please contact the City of Winter Springs Urban Beautification Manager at (407) 327-1800 extension 315. City of Winter Springs Resolution Number 2007-24 Page 13 of 17 APPENDIX C PROOF OF PUBLICATION City of Winter Springs Resolution Number 2007-24 Page 14 of 17 vrJaDQO Sentinel RECEiveD MAY 1 '-2007 Published Doily ~tatt of jf'(tlriba}" 5.5. COUNTY OF ORANGE CITy OF VVINTe Finance ee:':::::f"GS Before the undersigned authority personally appeared R-"l/'"'!h-"lp.l W-"lRh; ng+.on " , who on oath says that he/she is the Legal Adv,ertlslnonntatlve of Orlando ~entlnel, a dally newspaper published at Altanal ~.ln1S . In ~;nnlp./Or;:nvp. CounN Florida" that the attached copy of ~. being a T U5CAWILLA ASSESSt~ in the matter of "" 'T'I1R/'"'!~ 11 -"l l'.~~I'>~~T 14n:>rl In the ~F'm;nolp./Orl:inqp. was published in said newspaper In the Issue; of 05;' 06/ 0 7 Court, Affiant further says that the said Orlando Sentinel Is a newspaper published at ~.~A ,", ,in said / " County, Florida, and thalthe.said n'cflBlwr has heretofore been continuously published in saidSElrU.nOle/1 e County, Florida, each Week Day and has ~n entered as second-class mail matter anhe post office In A! 'talOOIlte 1.IlqS in ~id ~; no 1 I'>/OrFlTlt'JP County, Florll!la," for a period of one year next preceding the first publication of the attached copy of advertisement; and affiant further says that he/she has neither paid nor, promised any person. firm or corporation any' discou.nt, rebate, commission or refund for the purpose curing thiS advertisement for publication in the said newspaper. May who is personally known to me an day of (SEAL) ...."',... , .~ .... -liP \.':'. "'1.. t.: '=i,' . - -.~" City of Winter Springs Resolution Number 2007-24 Page 15 of 17 Contln..... on next pelle APPENDIX D AFFIDAVIT OF MAILING City of Winter Springs Resolution Number 2007-24 Page 16 of17 AFFIDAVIT OF MAILING STATE OF FLORIDA COUNTY OF LEON BEFORE ME, the undersigned authority, personally appeared Mark Brown, who, after being duly sworn, deposes and say: I, Mark Brown, have been designated by the City Manager of Winter Springs, Florida, to mail the notices required by Section 4.07 of Ordinance No. 98-704, enacted by the City Commission of Winter Springs, Florida on July 27, 1998 (the "Ordinance "). On or before May 9, 2007, I mailed or directed the mailing of, a notice in accordance with Section 4.07 of the Ordinance by first class mail, to each owner of property within the Tuscawilla Improvement Area, Tuscawilla Service Area and Tuscawilla (Phase II) Assessment Area in conformance with the requirements of the Ordinance, at the address shown on the real property assessment tax roll maintained by the Seminole County Property Appraiser for the purpose of the levy and collection of ad valorem taxes. FURTHER AFFIANTS SA YETH NOT. t -------- Affiant The foregoing instrument was acknowledged before me by Mark Brown, who is ~rsonally known to ~r who has produced an oath. as identification and did (did not) take WITNESS, my hand and official seal this.l,. { day of .~. .., KATHERINE E. UNDSAY ;: . .~ CommIssIon DO 646843 ~: :: expires March 23, 2011 ,';r,r, 1lclIded1bNTll7tFtlnIaannCll~ 'lift,\: My commission expires: City of Winter Springs Resolution Number 2007-24 Page 17 ofl7 Tuscawilla Notices 5-4-2007 U:\docslAssassmanlsITLBDIFY 2007 -2008\NoticesITLBD _Notices_5-4-2oo7 ROLLS Tuscawilla Notices 2007 pid Page 1 of 46 TusC8Willa Notlcas 5-4-2007 4,017.20 $172,739.60 2,481.13 $42,367.71 4,298.00 $660,272.00 U:\docslAssassmentslTLBDIFY 2007 -2l1081Not1ca8ITlBD _NotIcas_5-4-2oo7 ROllS TuscawiUa NotIcas 2007 pid paga 46 of 46 Winter Springs - Tuscawilla Improvement and Service Assessments Assessment Summary: Maximum Rates $43.00/ERU Phase I Improvement Rate, $17.00/ERU Phase II Improvement Rate & $128.00/ERU Maintenance Rate Improvement Assessment Phase I Total ERU's .....,....................................................................... 4,017.20 Parcel Count ........................................................................... 4,206 Total Annual Assessment ................................................ $172,739.60 Total Outstanding Assessment Balance ........................ $1,989,956.85 Improvement Assessment Phase II Total ERU's ............................................................................. 2,491.63 Parcel Count ........................................................................... 2,625 Total Annual Assessment ................................................ $42,357.71 Total Outstanding Assessment Balance ........................ $329,095.22 Maintenance Assessment Total ERU's ............................................................................. 4,299.00 Parcel Count ........................................................................... 4,509 Total Maintenance Assessment ...................................... $550,272.00 Government Services Group, Inc Page 1 of 1 Winter Springs.. Tuscawilla Improvement and Service Assessments Assessment Summary: Budget Rates $43.00/ERU Phase I Improvement Rate, $17.00/ERU Phase II Improvement Rate & $126.00/ERU Maintenance Rate Improvement Assessment Phase I Total ERU's ............................................................................. 4,017.20 Parcel Count ........................................................................... 4,206 Total Annual Assessment ................................................ $172,739.60 Total Outstanding Assessment Balance ........................ $1,989,956.85 Improvement Assessment Phase II Total ERU's ............................................................................. 2,491.63 Parcel Count .............. ........... ................ .................................. 2,625 Total Annual Assessment ................................................ $42,357.71 Total Outstanding Assessment Balance ........................ $329,095.22 Maintenance Assessment Total ERU's ............................................................................. 4,299.00 Parcel Count ........................................................................... 4,509 Total Maintenance Assessment ...................................... $541,674.00 Government Services Group, Inc Page 1 of 1 CITY OF WINTER SPRINGS, FLORIDA RESOLUTION NO. 2007-24 A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF WINTER SPRINGS, FLORIDA, RELATING TO THE TUSCA WILLA IMPROVEMENT AREA, TUSCA WILLA SERVICE AREA AND TUSCA WILLA (PHASE II) ASSESSMENT AREA; AMENDING RESOLUTION NOS. 99-885, 99-887, 99-888, 2005-40 AND 2005-43 TO COMBINE THE ASSESSMENTS ATTRIBUTABLE TO THE OPERATING COSTS AND INCREASE THE MAXIMUM ANNUAL ASSESSMENTS FOR EACH OF THE ASSESSMENT AREAS; APPROVING THE ASSESSMENT ROLLS FOR THE ASSESSMENT AREAS; ESTABLISHING THE LIEN ASSOCIATED THEREWITH; DIRECTING THAT THE ASSESSMENT ROLLS BE CERTIFIED TO THE SEMINOLE COUNTY TAX COLLECTOR; AND PROVIDING AN EFFECTIVE DATE WHEREAS, the City Commission (the "Commission") of the City of Winter Springs, Florida, enacted Ordinance No. 98-704 on July 27, 1998 (the "Ordinance"), to provide for the creation of assessment areas and authorize the imposition of special assessments to fund the construction and maintenance of local improvements to serve the property located therein; and WHEREAS, pursuant to the Ordinance, the Commission proposed creation of the Tuscawilla Improvement Area by its Resolution No. 99-884, adopted July 12, 1999 (the "Phase I Initial Capital Resolution"); and WHEREAS, pursuant to the Ordinance, the Commission proposed creation of the Tuscawilla Service Area by its Resolution No. 99-885, adopted July 12, 1999 (the "Phase I Initial Service Resolution"); and WHEREAS, pursuant to the Ordinance, the Commission imposed special assessments within the Tuscawilla Improvement Area by its Resolution No. 99-887, adopted on August 9, 1999 (the "Phase I Final Capital Resolution"); and WHEREAS, pursuant to the Ordinance, the Commission imposed special assessments within the Tuscawilla Service Area by its Resolution No. 99-888, adopted on August 9, 1999 (the "Phase I Final Service Resolution"); and WHEREAS, pursuant to the Ordinance, the Commission proposed creation of the Tuscawilla (Phase II) Assessment Area by its Resolution No. 2005-40, adopted October 10,2005 (the "Phase II Initial Resolution"); and WHEREAS, pursuant to the Ordinance, the Commission imposed special assessments within the Tuscawilla (Phase II) Assessment Area by its Resolution No. 2005-43, adopted on November 14,2005 (the "Phase II Final Resolution"); and WHERAS, the City desires to streamline the assessment computation process by combining the operating cost assessments for both the Tuscawilla Service Area and the Tuscawilla (Phase II) Assessment Area; and WHEREAS, pursuant to the provisions of the Ordinance, the Commission is required to adopt an "Annual Assessment Resolution" during its budget process for each fiscal year to approve the assessment roll for such fiscal year; and City of Winter Springs Resolution Number 2007-24 Page 2 of17 WHEREAS, pursuant to the provisions of the Ordinance, the Commission is required to provide published and mailed notice of, and hold a public hearing regarding, any increase in the Tuscawilla Local Improvement Assessment and Tuscawilla Service Assessment (related to Phase I) and any increase in the Maintenance Assessment (related to Phase II) which exceeds the maximum amount established by previous notice to the property owners; the forms of which are attached hereto as Appendices A and B, respectively; and WHEREAS, the consent to make the changes and increases described in the above paragraphs has been obtained by all necessary parties, including the owners of any Outstanding Obligations, as required by the terms of such loan documents, if any; and WHEREAS, as required by the terms of the Ordinance, notice of a public hearing has been published and mailed to each property owner proposed to be assessed notifying such property owner of the opportunity to be heard; the proof of publication and an affidavit of mailing are attached hereto as Appendices C and D, respectively; and WHEREAS, a public hearing has been duly held on May 29, 2007 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 COMMISSION OF THE CITY OF WINTER SPRINGS, FLORIDA, AS FOLLOWS: SECTION 1. RECITALS. The above recitals are hereby ratified and confirmed as being true and correct and are hereby made a specific part of this resolution. City of Winter Springs Resolution Number 2007-24 Page 3 of 17 SECTION 2. AUTHORITY. This Resolution is adopted pursuant to the Ordinance, Chapter 166, Florida Statutes, and other applicable provisions of law. SECTION 3. DEFINITIONS. All capitalized terms in this Resolution shall have the meanings defined in the Ordinance and the implementing resolutions adopted pursuant thereto. SECTION 4. AMENDMENT TO COMPUT A TION FOR ASSESSMENTS RELATED TO OPERATING COSTS. When determining the annual Tuscawilla Service Assessment for each Tax Parcel pursuant to Section 2.05(D) of the Phase I Initial Service Resolution, as amended by the Phase I Final Service Resolution, such amount shall be combined with the amount of the annual Maintenance Assessment computed for each Tax Parcel pursuant to Section 5.03(D) of the Phase II Initial Resolution. For notice and reference purposes, (A) the assessment combined as described above shall hereafter be referred to as the "Tuscawilla Maintenance Assessment," (B) the assessment roll for the Tuscawilla Maintenance Assessment shall be referred to as the "Tuscawilla Maintenance Assessment Roll," and (C) references to the assessment area in which the Tuscawilla Maintenance Assessments are imposed shall be referred to as the "Tuscawilla Maintenance Assessment Area." SECTION 5. INCREASE IN MAXIMUM ANNUAL TUSCAWILLA LOCAL IMPROVEMENT ASSESSMENT. The Tax Parcels described in the Tuscawilla Local Improvement Assessment Roll are hereby found to be specially benefitted by the construction of the Tuscawilla Improvements in the amount of the City of Winter Springs Resolution Number 2007-24 Page 4 of17 maximum annual Tuscawilla Local Improvement Assessment set forth in the Tuscawilla Local Improvement Assessment Roll. The methodology for computing the annual Tuscawilla Local Improvement Assessment described in the Phase I Initial Capital Resolution and Phase I Final Capital Resolution is hereby ratified and confirmed. Tax Parcels located in the Tuscawilla Improvement Area shall have a revised maXImum annual Tuscawilla Local Improvement Assessment rate of $43.00 per ERD. SECTION 6. INCREASE IN MAXIMUM ANNUAL TUSCA WILLA MAINTENANCE ASSESSMENT. The Tax Parcels described in the Tuscawilla Maintenance Assessment Roll are hereby found to be specially benefitted by provision of the Tuscawilla Related Services related to the Tuscawilla Improvements (Phase I) and construction of the Tuscawilla (Phase II) Improvements in the amount of the maximum annual Tuscawilla Maintenance Assessment set forth in the Tuscawilla Maintenance Assessment Roll. The methodology for computing annual Tuscawilla Maintenance Assessments described in the Phase I Initial Service Resolution, Phase I Final Service Resolution, Phase II Initial Resolution and Section 4 hereof is hereby ratified and confirmed. Tax Parcels located in the Tuscawilla Maintenance Assessment Area shall have a revised maximum annual Tuscawilla Maintenance Assessment rate of $128.00 per ERU. SECTION 7. CONFIRMATION OF RELATED RESOLUTIONS. The Phase I Initial Service Resolution, Phase I Initial Capital Resolution, Phase I Final Service Resolution, Phase I Final Capital Resolution, Phase II Initial Resolution and City of Winter Springs Resolution Number 2007-24 Page 5 of 17 Phase II Final Resolution, as modified by Section 4 hereof, are hereby ratified and confirmed. SECTION 8. APPRO V AL OF ASSESSMENT ROLLS. The assessment rolls on file with the City Manager for the Tuscawilla Improvement Area (related to Phase I), Tuscawilla (Phase II) Assessment Area (related to Phase II) and Tuscawilla Maintenance Assessment Area (related to Phase I and II) are hereby approved. Pursuant to Section 197.3632, Florida Statutes, each assessment roll shall be certified and delivered to the Seminole County Tax Collector prior to September 15, 2007, along with any necessary changes subsequent to the date hereof permitted under Sections 3.12 and 4.12 of the Ordinance and the Uniform Assessment Collection Act. SECTION 9. ASSESSMENT LIENS. Special assessments imposed within the assessment areas listed on the rolls described in Section 8 hereof shall constitute a lien against assessed property 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 the ad valorem tax bill for such year is otherwise paid in full in pursuant to the Uniform Assessment Collection Act. The lien shall be deemed perfected upon adoption of this Resolution and shall attach to the property included on the assessment roll as of January 1, 2007, the lien date for ad valorem taxes. SECTION 10. CONFLICTS. All resolutions or parts thereof in conflict herewith are hereby repealed to the extent of such conflict. City of Winter Springs Resolution Number 2007-24 Page 6 of 17 SECTION 11. SEVERABILITY. If any clause, section, other part or application of this Resolution is held by any court of competent jurisdiction to be unconstitutional or invalid, in part or application, it shall not affect the validity of the remaining portions or applications of this Resolution. SECTION 12. EFFECTIVE DATE. This Resolution shall take effect immediately upon its passage and adoption. PASSED AND DULY ADOPTED by the City Commission of the City of Winter Springs, Florida, this 29th day of May, 2007. CITY OF WINTER SPRINGS, FLORIDA By: J (SEAL) a Lorenzo- Luaces, City Clerk City of Winter Springs Resolution Number 2007-24 Page 7 of 17 APPENDIX A FORM OF PUBLISHED NOTICE City of Winter Springs Resolution Number 2007-24 Page 8 of 17 TUSCA WILLA ASSESSMENT AREA WINTER SPRINGS, FLORIDA NOTICE OF HEARING TO COMBINE PHASE I AND PHASE II MAINTENANCE ASSESSMENT RATES AND TO INCREASE CAPITAL AND MAINTENANCE ASSESSMENTS FOR PHASES I AND II Notice is hereby given that the City Commission of Winter Springs, Florida, will conduct a public hearing to consider increasing the Capital Assessments imposed in the Tuscawilla Assessment Area - Phase I, from $42.18 per Equivalent Residential Unit to $43.00 per Equivalent Residential Unit, combining the Maintenance Assessments imposed in the Tuscawilla Assessment Area - Phases I and II, of $67.82 per Equivalent Residential Unit for Phase I and $48.00 per Equivalent Residential Unit for Phase II, for a combined total of $115.82 per Equivalent Residential Unit, and increasing the newly combined Maintenance Assessments imposed in the Tuscawilla Assessment Area - Phases I and II, from $115.82 per Equivalent Residential Unit to $128.00 per Equivalent Residential Unit. The Capital Assessments imposed in the Tuscawilla Assessment Area - Phase II, will remain unchanged at $17.00 per Equivalent Residential Unit. The public hearing will be held at 5: 15 PM on May 29, 2007, in the City Hall - Commission Chambers, Winter Springs, Florida. In accordance with the Americans with Disabilities Act, persons needing a special accommodation or an interpreter to participate in this City of Winter Springs Resolution Number 2007-24 Page 9 of 17 proceeding should contact the City Clerk's office at (407) 327-1800 extension 227 at least 48 hours prior to the date of the hearing. All affected property owners have a right to appear at the hearing and to file written objections with the City Commission within 20 days of this notice. If you decide to appeal any decision made by the City Commission with respect to any matter considered at the hearing, you will need a record of the proceedings and may need to ensure that a verbatim record is made, including the testimony and evidence upon which the appeal is to be based. The Tuscawilla Improvement and Service Area - Phase I was created to fund capital and maintenance costs for wing walls, median Assessments, street lights and street monuments within that area. The Tuscawilla Improvement and Service Area - Phase II was created to fund capital and maintenance costs for the removal of existing street signage and streetlights and installation of new decorative street lampposts and signage along the collector roads within the Tuscawilla (Phase II) Improvement and Service Area. The project to remove existing street signage and streetlights and install new decorative street lampposts and signage is referred to as the Tuscawilla (Phase II) Improvement Project. The assessment for each parcel of property within the Tuscawilla (Phase I and II) Assessment Area is based upon the number of residential dwelling units per parcel of property measured in Equivalent Residential Units "ERUs." The assignment of ERUs is based on the level of benefit each lot receives from aesthetic beauty and enhanced safety as a result of the Tuscawilla (Phases I and II) Improvement Projects. A more specific description is set forth in the Tuscawilla Assessment Area (Phase I) Final Local Improvement Assessment Resolution Number 99-887 (dated August 9, 1999), the Tuscawilla Service Area (Phase I) Final Local Service Assessment Resolution Number 99-888 (dated August 9, 1999) and the Final Improvement Assessment Resolution and Maintenance Assessment Resolution for the Tuscawilla (Phase II) Assessment Area Number 2005-43 adopted by the City Commission on August 9, 1999, August 9, 1999 and November 14, 2005, respectively. Copies of the Final Assessment Resolutions, the plans and specifications for the project, and the preliminary assessment rolls are available for inspection at the office of the City Clerk, located at 1126 East State Road 434, Winter Springs, Florida 32708. Annual capital assessments, for up to 30 years, and maintenance assessments, for the life of the project, to fund the Tuscawilla (Phase I) Improvement Project and the Tuscawilla (Phase II) Improvement Project are being collected on the ad valorem tax bill as authorized by Florida Statutes 197.3632, commencing with the tax bills to be mailed in November 2000 and November 2006, respectively. If you have prepaid the capital assessment portion for a particular phase, you will not be subject to future capital assessments for such phase. Failure to pay the assessments will cause a tax certificate to be issued against the property which may result in a loss of title. Future annual capital assessments may be prepaid at the option of the property owner. However, future annual maintenance assessments may not be prepaid. If you have any questions, please contact the City of Winter Springs Urban Beautification Manager at (407) 327-1800 extension 315. City of Winter Springs Resolution Number 2007-24 Page 10 of17 APPENDIX B FORM OF MAILED NOTICE City of Winter Springs Resolution Number 2007-24 Page 11 of 17 WINTER SPRINGS, FLORIDA NOTICE OF HEARING TO COMBINE AND INCREASE PHASE I AND PHASE II MAINTENANCE ASSESSMENT RATES AND TO INCREASE CAPITAL ASSESSMENTS FOR PHASE I NOTICE DATE: MAY 8, 2007 City of Winter Springs 1126 East State Road 434 Winter Springs, Florida 32708 * * * * * NOTICE TO PROPERTY OWNER * * * * * (<OwnerName1 >> <<OwnerName2>> (<OwnerAdd1 >> <<OwnerAdd2>> ((City>> <<State>> (<Zip>> Tax 10: <<PID>> Sequence Number: TLBDC- ((SeqNum>> Dear Property Owner: Notice is hereby given that the City Commission of Winter Springs, Florida will conduct a public hearing to consider increasing the Phase I Capital and Phase I & II Maintenance Assessments imposed in the Tuscawilla Assessment Area, as shown the table below, for Fiscal Year 2007-08 and for future fiscal years. The total assessment revenue to be collected within the combined Tuscawilla Phase I and II maintenance assessment program by the City of Winter Springs is estimated to be $550,000 for fiscal year October 1, 2007 - September 30, 2008 and in future fiscal years. The City intends to collect, inclusive of all administrative and statutory discounts, $3,801,000 in assessments over the next 22 years for Phase I Capital, and $594,000, over the next 14 years for Phase II Capital. Prior MAX New MAX Rate per Rate per Maximum Annual Assessment Assessment ERU ERU ERUs/Parcel for Tax Parcel ((PID>> Phase I Capital $42.18 $43.00 ((PH1 ERU>> (<Max Ph1 Cap>> Phase II Caoital (No chanqe) $17.00 $17.00 ((PH2 ERU>> (<Max Ph2 Cap>> Phase I & II Maintenance (Combined) $115.82 $128.00 <(ERU>> (<Max Comb Main!>> The Tuscawilla Improvement and Service Area - Phase I was created to fund capital and maintenance costs for wing walls, median improvements, street lights and street monuments within that area. The Tuscawilla Improvement and Service Area - Phase II was created to fund capital and maintenance costs for the removal of existing street signage and streetlights and installation of new decorative street lampposts and signage along the collector roads within the Tuscawilla (Phase II) Improvement and Service Area. The project to remove existing street signage and streetlights and install new decorative street lampposts and signage is referred to as the Tuscawilla (Phase II) Improvement Project. The assessment for each parcel of property within the Tuscawilla (Phase I and II) Assessment Area is based upon the number of residential dwelling units per parcel of property measured in Equivalent Residential Units "ERUs." The assignment of ERUs is based on the level of benefit each lot receives from aesthetic beauty and enhanced safety as a result of the Tuscawilla (Phases I and II) Improvement Projects. A more specific description is set forth in the Tuscawilla Improvement Area (Phase I) Final Local Improvement Assessment Resolution Number 99-887, the Tuscawilla Service Area (Phase I) Final Local Service Assessment Resolution Number 99-888 and the Final Improvement Assessment Resolution and Maintenance Assessment Resolution for the Tuscawilla (Phase II) Assessment Area Number 2005-43 adopted by the City Commission on August 9, 1999, August 9, 1999 and November 14, 2005, respectively. Copies of the Final Assessment Resolutions, the plans and specifications for the project, and the preliminary assessment rolls are available for inspection at the office of the City Clerk, located at 1126 East State Road 434, Winter Springs, Florida 32708. Annual capital assessments, for up to 30 years, and maintenance assessments, for the life of the project, to fund the City of Winter Springs Resolution Number 2007-24 Page 12 of 17 the ad valorem tax bill as authorized by Florida Statutes 197.3632, commencing with the tax bills mailed in November 2000 and November 2006, respectively. If you have prepaid the capital assessment portion for a particular phase, you will not be subject to future capital assessments for such phase. Failure to pay the assessments will cause a tax certificate to be issued against the property which may result in a loss of title. Future annual capital assessments may be prepaid at the option of the property owner. However, future annual maintenance assessments may not be prepaid. The City Commission will hold the public hearing at 5:15 PM on May 29, 2007, in the City Hall - Commission Chambers, Winter Springs, Florida, for the purpose of receiving comments on combining the Phase I and Phase II Maintenance Assessments as well as the increase in Capital and Maintenance Assessments for Phases I and II. You are invited to attend and participate in the hearing. You may also file written objections with the City Commission prior to or during the hearing. If you decide to appeal any decision made by the City Commission with respect to any matter considered at the hearing, you will need a record of the proceedings and may need to ensure that a verbatim record is made, including the testimony and evidence upon which the appeal is to be based. In accordance with the Americans with Disabilities Act, if you need a special accommodation or an interpreter to participate in this proceeding, please contact the City Clerk's office at (407) 327-1800 extension 227 at least 48 hours prior to the date of the hearing. If you have any questions, please contact the City of Winter Springs Urban Beautification Manager at (407) 327-1800 extension 315. City of Winter Springs Resolution Number 2007-24 Page 13 of 17 APPENDIX C PROOF OF PUBLICATION City of Winter Springs Resolution Number 2007-24 Page 14 of 17 VTtanUU Sentinel REceIveD MA Y 1 12007 Published Daily ~tatt of jff....riba } s.s. COUNTY OF ORANGE CITy OF WINTER Finance Deps':;:::tNGS Before the undersigned authority personally appeared RC'lr.nC'lP.1 WC'lsn i ngr.on , who o~ oath say's that he/she is the legal Advertisino ~r~entative of Orlando ~entlnel, a dal!y newspaper published at Ai tarron prll1gs , . to SAninolp./Or;:mgp . C' ' Countv!:F~~Clda,) that the attached copy of advertise.rnent. being a I.U~C AW I LL.A AS..JE,::lSt in the matter of ~ 'T'11!':C"rlWl11 rl ~~~ps~nr Arprl in the SAlli nol p./Or;:mgp. was published in said newspaper in the issue; of 05;' 0 I.-:, /07 Court, Affiant further says that the said Orlando Sentinel is a newspaper publis.hed ?t ~~R . ,msald i County, Florida, and thai the. said newspaj:Ler has heretofore been continuously PUbl,ishe~ in said Seru.nOle/urange County, Florida, each Week O,,-y and has been entered as second-class mail matter anh~ po~t office in Ai tamonte Spnngs In !laid, SPI'l1i no 1 p/Orrlngp ." , County, Florida, for a period ot' one year next preceding the first publication of the. attach~d copy of advertisement; and affi~nt further says ~hat he/she .has neither paid nor promised any person, firm or corporatl~n any dlscou,nt, rebate, commission or refund for the purpose cUring thiS advertisement for publication in the said newspaper. day of (SEAL) :'~l "~.' l ':j, .. -.~.. City of Winter Springs Resolution Number 2007-24 Page 15 of 17 TUSCA WILL~ ASSESSMENT AREA ~:; ~ WINTER SPJUNGS, FLORIDA TUSCAWlLLA ASSESSMENT AREA W1fmR SPRINGS, RORIDA NonCE Of HEARING TO COMBINE PHASE I AND PHASE tl MAINTENANCt ASSESSMENT RATES AND TO INCREASE CAPITAl AND MAINTENANCE ASSESSMENTS fOR PHASES 1 AND /I NOli~ Is hereby fiven Ihat the City Commission of Winter S~rings, ~:;~~sll~Vi f~~~~~d YnPt~~litu~~~mat~scs~~~~n,'~~:S.I'Jllhk~~ Eafr~~ t~ii,8 co~~~r~~a,'~~IJa"i~~~~~~ U:~;e~s~;,~ ~~s~'i~''iI:~~~~~a''~llr~ As~e5sment Area. Phc5es I and II, of $67.82 per Equivalent Residential Unit for Phase I ond 1<8.00 per Equlvalenl Residential Unit for Phase II, ~~~a~I~an;~~n~~?~a~0'::,J,~~2Ma"1~/i~~~~~I~.:s~~~';,'l~I~\"Un~~ arnd l\:'e Tusco~lIa Assessment Area - Phases I ond II from S115,8r.r.er Equlv- ~~ln~:'s~;I~~~~r; P~I:o;~l~~'~:efu~~~YI?~e~~~~~~~~\,alr~l.' ~~S~al~: rr~lh~~~in ~m~~'J,ge~ gl rhO<j.~~~~~~a~,n~r.sl~et~al,~yn~aTr~&~: missIon etambers. Winter S rings, Florida. In accordance with the A- ~e~~cY~fe~;~I.PrI~~bi~r I'.ft~~s6~=Yn~ ~r.~II~1 g~t:'{'l~"tW~ Clerk's ,office 01 (401) 3 xtenslan 227 of leasl 4lI hours prior 10 the ~rtfh~f~':,".,"r~~~. ~ltfl e ';rfllln"=~rlgrfsn~l~h'h: ~I~:.v'ro~'::r~~ ..llIlln 20 dbvs of !hls nollce. If you decide to appeal anrc decision made bv r~;, CJ~~ ~~W~J~lo~ ~~~r~e~rt~te tgr~:em~~~era~~n~g~r~~~t l~ee~~[e that a verbatim record is made, Including the testimony and evidence up. onT~~lf~s~~~~ra"~ i~o~~~~'l,'~'serVlce Mea - Phose I was crealed 10 fund capital and ma!:ttenance costs for winSl walls, median Assessments, street lights and street monuments within thot area. The Tuscowllla Im- provement and Service Area. Phase II was created to fund capital Gnd maintenance costs for the removal of existing street signage and street. "rchts and installation of new decorative street lampposts and Signage ~n':l'gs~~~~~"~~~':,', rfl:gs pf~I~~7 l~ r~~;~:I~~~s\rn~Ss1r~JII~~~g~~":'d streetll~hts and install new decorative street lompposts and slgnoge Is re- ferr~g o~s~~st~eeritUj~~w~bl~h {~~~i:ll ~~ ~~g~~~f~~11h~~Oi~~t'Tuscawi"a (Phose I and III Assessment Areo Is based upon the number 01 reslden- U~~t~yeJ~?t~ ~'I!~J.er ~~C~~s%n"~~r~l ~5;uf:'b~~J~~t:~v~F~i benefit each lot receives from aesthetic beauty and enhanced safety as a result of the Tuscowillo (Phases I ond II) Improvemen! pr~ects, A more fr~i~~11~C~l~~O~~~:~ef~f~s~~~~:~S~~~\L~i~~S~~S~~~r ~~:~7 ((~~~~ AUgust 9, tm!. the Tuscowilla Service Area (Phase I) Final Local Serv- Ice Assessmenl Resolulion Number 99-888 (doled Augusl 9, 1m) ond the Flnot Improvement Assessment Resolution and Maintenance Assessment Resolufion for the Tuscowilla (Phase III Assessment Area Number 2005. 43 adopted by the City Commission on August 9, 1999, August 9, 1999 and November 14, 2005, respectivelv. Copies of th~ Final Assessment. Resolu. t~s~~~~i ~~fl~sa~~da~~TfdUI~oJ~~n~ orf'~~~~ gnrc~hgf~h~l~i~OEre~: IOCA~~~affc~12i~aTg~~e~~~~n~~a~r u to t;.reJ~ri~~~ ~Yrii~~a~2i~cissess- ments, for 'the lite of the project, ro fund lhe tuscawilto (Phose I) 1m- g~~v~~~~t C~I)~~'j~~ ~~d t~~e a~u~~Y;:~ii: I[xh~'n ~2 ~mg~~~~ebnl rro";J'J'~ Slalutes 197.3632bcommencing wilh Ihe lox bills to be malted In ~ovember 2000 and Novem er 2006, respecllvelv. If you hove prepaid Ihe copilal os- ~~~l~fnJs~~:~~n~r f~rP~~bWu~~~~~a~~~I~~~ ~il~nyotth~ ~~s~~A,~Onl~t~m cause a lax certificate to be Issued ogalnst the property which may result In 0 loss of title. Future annual capital assessments may be prepaid at the option of the property owner. However, future annual maintenance as- seffr;:~~a~a6n~o~u~tr~~a~fease contact the- City of Winter $pdngs Ur. ~~3~i~~trfication Manager at (407) 327.1800 extension 315. 5/6, 2007 Continued on next page APPENDIX D AFFIDAVIT OF MAILING City of Winter Springs Resolution Number 2007-24 Page 16 of 17 AFFIDAVIT OF MAILING STA TE OF FLORIDA COUNTY OF LEON BEFORE ME, the undersigned authority, personally appeared Mark Brown, who, after being duly sworn, deposes and say: I, Mark Brown, have been designated by the City Manager of Winter Springs, Florida, to mail the notices required by Section 4.07 of Ordinance No. 98-704, enacted by the City Commission of Winter Springs, Florida on July 27, 1998 (the "Ordinance "). On or before May 9, 2007, I mailed or directed the mailing of, a notice in accordance with Section 4.07 of the Ordinance by first class mail, to each owner of property within the Tuscawilla Improvement Area, Tuscawilla Service Area and Tuscawilla (Phase II) Assessment Area in conformance with the requirements of the Ordinance, at the address shown on the real property assessment tax roll maintained by the Seminole County Property Appraiser for the purpose of the levy and collection of ad valorem taxes. FURTHER AFFIANTS SA YETH NOT. t --------- Affiant The foregoing instrument was acknowledged before me by Mark Brown, who is ~rsonally known to ~or who has produced an oath. as identification and did (did not) take WITNESS, my hand and official seal this..2. { day of ,..~-:r.~'f~ KATHERINE E. LINDSAY t'f '. ,,.\ Commission DD 646843 ~. .; Expires March 23, 2011 ~ I!ondedThNllO\'faillnsun\nCllflOllo3S5-1019 My commission expires: City of Winter Springs Resolution Number 2007-24 Page 17 of 17 Tuscawilla Notices 5-4-2007 U:\docslAssessments\ TLBDlFY 2007 -2008\Notices\ TLBD _Notices _5-4-2007 ROLLS Tuscawilla Notices 2007 pid Page 1 of 46 18-21 :31-SET -0000:0350 18-21-3f:5ET -0000-0360" 18-21-31-SET -0000-0370 18-21-31-SET -0000-0380 18-21 :31-SET -0000-0390 18-21-31 :SET-0000-0400 , 18-21-31-SET-0000-0410 18:21-31-SET -0000:0420 18-21-31-SET:0000-0430 18-21-31-SET:0000-0440 18-21 :31-SET -0000-0450 18-21:31 -SET -0000-0460 18-21-31-SET-0000-0470 18-21-31:5ET:0000-0480 18-21-31- 18-21-31- :18-21-31- 18-21-31 18-21 L HENERY CLARENCET& TERRi GRAYPAULAX- ------ . HAMBRIGHTJAMESV&SUSAN'F .KHOSHESPERM JAvAD'& :SfRICKLANOLARRYM """'sHEARER"DAiiiDC'&kIMBERLYA LECKY RICHARDf& KITN MAYHOOD'WiLLIAM'E8oGERALOINE'" MORRICAL DAN R & PAULA'j" "BUSHEYRDBERfT&kELLY;';; AWSUMB RicHARD N80 SHERRY B ---TMENOOZAMARIXf "" , NELSONTHOMASJ HOUSANDCONRADJ& LYNNEG AUL A & DEYANIRA G Tuscawilla Notices 1 1 f: r- f 1 1 1 1 1 $43,00 $0,00 $4300 $4300[ $0,00 $43,00 $43,00 , $43,00 , $4300 $43,00[ $4300 $43,OQ '"$4306 $43,00 $43,00' $43, -0000-OS90 18:21-31-SET :0000:61;00 18-21-31-SET-000O:0610 1S-21-31-SET-00olJ:002o ,18-21-31-SET-0000-0630 ' 18-21-31-SET-0000-Q640' 18-21-31-SET-0000-Q6S0 '18-21-31-SET -0000-0660 18-21-31-SET-0000-0670 ' 18-21-31-SET-0000-Q680 18-21-31-SET-0000-Q690 18-21-31-SET -0000-0700 18-21-31-SET -0000-0710 18-21-31-SET -0000:6720 , 18-21-31-SET-0000-0730 18-21-31-SET-0000-0740 18-21-31-SET-0000-07S0 18-21-31-SET:0000-0760 18-21-31-SET -0000-0770 18-21-31 :5ETT6-600-0780 18-21-31-SET-0000-0790 31-20-31-SBB:0000-004A , C FALLON SHARLYNEMI & MICHAEL "PiRZADEH'sHAHiN 'sMiTiiDANIELD8oJUUEM WORLEY ROBERfC8o DOLORES F HAWKINS WILLIAM Bill- """""HOL13RDokDAVID'&MELANiE 'RUSSO ANTHONY AulD'MlcHAELW&MADELON . DAVlLA-APONfECH --[pHiNNEy'josEPH--- : 13AsouEiDAvIDW&EUsA13ETiiA "13ARNARD70HRM&MARIAN - SCHIEVEL13EiNpAULD& PAMELAM WILUSHEDWARDS&SHERRYL BILLIPS DONALDC & CHRiSM 'lINfof.iDARRELL G & """- WHITEMAN JO ANNM , ADGARDEVOLINE :HERTOGsJAMESE&SfEPHANIEA , LYLE RiCHARD T & MARY L 13RiDGEsARLENECTRUSTEE ,WiNTEffSPRiNGSGDLF'LLC 1 1 1 1 16,58 $43,00 $4300 $43,00 $712,94 1 o 1 16,S8 1 1 o 1 1 l' 1 o o 1 1 1 o 1 o o 1 1 $17.00 $0,00 $17.00 $0.00' $0,00 ,00 $17,00 m.OO $0.00. $17.00 $17.00 $1700 $17 $ 5-4-2007 $128.00' $12800 $128.00 $128.00 $128,00 '$128.00' -$128,00 $128.00 $128.00 $128',00 KHOSHESPERAM HOSHYAR $128.00 ' $128.00 $128,00 .00 $0.00 $000 $17,00 $17,00 $17:00 $17.00: 1 1: '1' '1 1 I 1 1 1 1 1 1 $128.00 " "$128.00 $128.00 $1Z8,00 $128,00iiosfLER JESSE L $128,00" $128.00 $128.00 $128.00 $128.00 $128.00 $128.00 $128,00 $128,00 $12860 $128,00 $12S00 $128,00 $128.00 $12800 MARY E $12800 $128.00 $128,00 $128.00 $128,00 $128,00 o 1 $17.00 $17.00 $17.00 $17.00 $0:00 $000 $0.00 $0.00 $17,00 " '$0.00 $17.00 ' $0.00 $17.00 $0.00 $0.00 $17.00 $0.00 $0.00 $17.06' $17,00' $0.00 $17.00 $281.86 4,017.20 $172,739.60 $550,272.00 U:ldocslAssessmentslTLBDlFY 2007 -2008lNoticeslTLBD _Notices _5-4-2007 ROLLS Tuscawllla Notices 2007 pid 2,491.63 $42,357.71 4,299.00 Page 46 of 46 Winter Springs - Tuscawilla Improvement and Service Assessments Assessment Summary: Maximum Rates $43.00/ERU Phase I Improvement Rate, $17.00/ERU Phase II Improvement Rate & $128.00/ERU Maintenance Rate Improvement Assessment Phase I Total ERU's ............................................................................. 4,017.20 Parcel Count ....................... ...... .................. ............................ 4,206 Total Annual Assessment ................................................ $172,739.60 Total Outstanding Assessment Balance ........................ $1,989,956.85 Improvement Assessment Phase II Total ERU's ............................................................................. 2,491.63 Parcel Count ................ ................. ............. .......... ................... 2,625 Total Annual Assessment ................................................ $42,357.71 Total Outstanding Assessment Balance ........................ $329,095.22 Maintenance Assessment Total ERU's . ......... ....................... ........................................ .... 4,299.00 Parcel Count ........................................................................... 4,509 Total Maintenance Assessment ...................................... $550,272.00 Government Services Group, Inc Page 1 of 1 Winter Springs - Tuscawilla Improvement and Service Assessments Assessment Summary: Budget Rates $43.00/ERU Phase I Improvement Rate, $17.00/ERU Phase II Improvement Rate & $126.00/ERU Maintenance Rate Improvement Assessment Phase I Total ERU's ............................................................................. 4,017.20 Parcel Count ........ ........................... .............................. .......... 4,206 Total Annual Assessment ................................................ $172,739.60 Total Outstanding Assessment Balance ........................ $1,989,956.85 Improvement Assessment Phase II Total ERU's ............................................................................. 2,491.63 Parcel Count .............. ............................................................. 2,625 Total Annual Assessment ................................................ $42,357.71 Total Outstanding Assessment Balance ........................ $329,095.22 Maintenance Assessment Total ERU's ............................................................................. 4,299.00 Parcel Count ........................................................................... 4,509 Total Maintenance Assessment ...................................... $541,674.00 Government Services Group, Inc Page 1 of 1