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HomeMy WebLinkAbout2006 08 28 Regular 302 Resolution 2006-44 Oak Forest COMMISSION AGENDA ITEM 302 REGULAR August 28, 2006 Meeting MGR DEPT Authorization REQUEST: The Finance Department is requesting that the City Commission Adopt Resolution 2006-44, relating to the Oak Forest Wall and Beautification Assessment Area. PURPOSE: The purpose of this request is for the City Commission to adopt Resolution 2006-44, relating to the Oak Forest Assessment Area. This Resolution Approves the Assessment Rolls for the Oak Forest Wall and Beautification District ("Oak Forest") for Fiscal Year 2006/2007 (Tax Year 2006); 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, 2006. CONSIDERATIONS: . On July 13, 1998, the City Commission adopted Resolution 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 resolution 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. 2000-06, dated April 10, 2000, established the Oak Forest Assessment Area. Resolution No. 2000-10, dated May 10, 2000, adopted a maximum annual assessment rate of $71.00 per ERU for capital and $24.00 per ERU for maintenance. On September 20, 2004, Resolution No. 2004-42 was adopted by the Commission, which added flexibility in the application of improvement assessment proceeds as well as increased the annual maintenance assessment to $40.82 per year. . The assessments included in the Fiscal Year 2006-2007 budget are as follows: $71.00 per ERU for capital (no change) and $40.82 per ERU for maintenance (no change). Regular Agenda Item 302 August 28, 2006 Page 2 of 2 . Government Services Group (GSG) has been contracted to perform the duties associated with the annual determination of capital (debt service) and maintenance assessments for Oak Forest. . The final assessment rolls by parcel number and alphabetically by property owner are available in the lobby and the City Clerk's office. . Please note: Both assessments are at their legal maximums, $71.00 per ERU for capital and $40.82 per ERU for maintenance. Due to increases in costs as well as inclusion of a portion of the labor costs of the beautification division and the cost to administer the assessment (GSG) and for legal counsel (Nabors, Giblin and Nickerson, P.A.), these legal maximums will need to be increased before adoption of the Fiscal Year 2007/2008 (Tax Year 2007) Final Budget. A legal notification process with mailings, advertisements and public hearings will need to occur before these assessments can be increased. All property owners in the Oak Forest assessment area will be notified. The Fiscal Year 2005/2006 actual expenditures as well as the Fiscal Year 200612007 projected expenditures (see attached) shows fund balance being spent each year to maintain current level of services, i.e. debt service payments and maintenance costs. As a result there will be no fund balance left by Fiscal Year 200712008 for debt service and by Fiscal Year 2009/2010 (assuming expenditure increases each year) for maintenance costs if the assessment rates are not increased next year. RECOMMENDATION: Staff recommends that the City Commission consider the adoption of Resolution 2006-44, relating to the Oak Forest Wall and Beautification Assessment Area. ATTACHMENTS: 1. Resolution 2006-44 2. First and Last Page - Oak Forest Annual Assessment Roll 2006-2007 3. Certificate to Non-Ad Valorem Assessment Roll- Oak Forest 4. Assessment Summary 5. Fiscal Year 2006/2007 Tentative Budget for Oak Forest Debt Service Fund 6. Fiscal Year 2006/2007 Tentative Budget for Oak Forest Maintenance Fund 7. Fiscal Year 2006/2007 Tentative Budget for Oak Forest Capital Fund COMMISSION ACTION: CITY OF WINTER SPRINGS, FLORIDA RESOLUTION NUMBER 2006-44 A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF WINTER SPRINGS, FLORIDA, APPROVING ASSESSMENT ROLLS FOR VARIOUS ASSESSMENT AREAS ESTABLISHED PURSUANT TO ORDINANCE NO. 98-704; ESTABLISHING THE LIEN ASSOCIATED THEREWITH; DIRECTING THAT THE ASSESSMENT ROLLS BE CERTIFIED TO THE SEMINOLE COUNTY TAX COLLECTOR; AND PROVIDING FOR THE REPEAL OF PRIOR INCONSISTENT RESOLUTIONS, SEVERABILITY AND 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 created and imposed special assessments within the Oak Forest Assessment Area on May 10, 2000; 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 WHEREAS, the Commission deems that this Resolution is in the best interests of the public health, safety and welfare of the citizens of the City of Winter Springs, Florida. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE CITY OF WINTER SPRINGS, SEMINOLE COUNTY, FLORIDA, AS FOLLOWS: SECTION 1. RECITALS. The foregoing recitals are deemed true and correct and are hereby fully incorporated by this reference. 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. APPROVAL OF ASSESSMENT ROLLS. The assessment rolls on file with the City Manager for the Oak Forest Assessment Area are hereby approved. Pursuant to Section 197.3632, Florida Statutes, each assessment roll shall be certified to the Seminole County Tax Collector prior to September 15, 2006, 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 5. ASSESSMENT LIENS. Special assessments imposed within the assessment areas listed on the rolls described in Section 4 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 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, 2006, the lien date for ad valorem taxes. SECTION 6. REPEAL OF PRIOR INCONSISTENT RESOLUTIONS. All prior resolutions or parts of resolutions in conflict herewith are hereby repealed to the extent of such conflict. SECTION 7. SEVERABILITY. If any section, subsection, sentence, clause, phrase, word, or portion of this Resolution is for any reason held invalid or unconstitutional by any court of competent jurisdiction, such portion shall be deemed a separate, distinct and independent provision and such holding shall not affect the validity of the remaining portion hereto. SECTION 8. EFFECTIVE DATE. This Resolution shall become effective immediately upon adoption by the City Commission of the City of Winter Springs, Florida. RESOLVED BY the City Commission of the City of Winter Springs, Florida, in a regular meeting assembled this 28th day of August, 2006. City of Winter Springs Resolution Number 2006-44 Page 2 of 3 (SEAL) ATTEST: By: Andrea Lorenzo-Luaces, City Clerk Approved As To Legal Form And Sufficiency For The City Of Winter Springs Only: By: Anthony A. Garganese, City Attorney CITY OF FLORIDA WINTER By: John F. Bush, Mayor SPRINGS, City of Winter Springs Resolution Number 2006-44 Page 3 of3 Oak Forest Wall FY 2006-2007 Annual Assessment Oak Forest Wall FY 2006-2007 Annual Assessment CERTIFICATE TO NON-AD VALOREM ASSESSMENT ROLL I HEREBY CERTIFY that, I am the Chair of the City Commission, or 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 Oak Forest Assessment Area Non-Ad Valorem Assessment Roll (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 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, 2006. 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 the _ day of , 2006. Oak Forest Assessment Area Total Improvement Assessment Total Parcels 820 Total Annual Assessment $60,154.75 Maintenance Assessment Total Parcels 935 Total Annual Assessment $39,440.24 CITY OF WINTER SPRINGS, FLORIDA By: Mayor Winter Springs - Oak Forest Wall Fiscal Year 2006-2007 Assessment Summary Improvement Assessment Total ERU's ................................................................................ 847.25 Parcel Count ........................................... .......... .................. ........... 820 Total Annual Assessment ................................................ $60,154.75 Total Debt Service ............................................................. $54,445.11 Total Outstanding Assessment Balance ........................ $543,349.36 Total Next Oustanding Assessment Balance ................ $511,213.72 Maintenance Assessment Total ERU's ..................... ...... ......... ............................... ............. 966.20 Parcel Count ......... ..... ...................... ............. ........................... ...... 935 Total Maintenance Assessment .......................................... $39,440.24 Government Services Group, Inc Page 1 of 1 CITY OF WINTER SPRINGS FISCAL YEAR 2006-2007 TENTATIVE BUDGET OAK FOREST MAINTENANCE FUND -191 Annual Maintenance Assessment - $40.82 per ERU (legal maximum=$40.82 per ERU) FUND BALANCE - October 1 $14,255 $15,047 $21,653 Account FY 04/05 Number Description of Revenues Actual 363120 Assessment Collections $38,604 $38,600 $38,600 361100 Interest $1,040 $300 $300 TOTAL OAK FOREST MAl NT. FUND REVENUES $39,644 $38,900 $38,900 389100 Appropriation from Fund Balance $0 $0 $536 TOTAL OAK FOREST MAl NT. FUND REVENUES AND APPROPRIATIONS FROM FUND BALANCE $39,644 $38,900 $39,436 Original Account FY 04/05 FY 05/06 Number Description of Expenditures Actual Bud et 53211 Administration Fees $6,200 $6,200 $6,750 $6,750 53410 Billing Services Cost $188 $851 $851 $190 53680 Unrecognized Gain/Loss $69 $0 $0 $0 54210 Postage $0 $100 $100 $0 54310 Utility Services $929 $3,000 $3,000 $1,500 54682 Repairs & Maint - Grounds $16,121 $14,500 $14,500 $14,500 54695 Repairs & Maint - SignlWalls $3,117 $2,500 $2,500 $2,500 55230 Clerk Supplies $0 $50 $50 $0 59130 Transfer to General Fund - Insurance $1,022 $1,500 $1,500 $1,108 59130 Transfer to General Fund - Clerk Fees * $1,900 $1,900 $1,900 $1,900 59130 Transfer to Gen Fund - Beautification Coord. $2,700 $6,400 $6,400 $6,400 59310 Statutory Reserve $0 $1,885 $1,885 $0 TOTAL OAK FOREST MAl NT. FUND EXPENDITURES $32,246 $38,886 $39,436 59990 Appropriation to Fund Balance $7,398 $14 $0 TOTAL OAK FOREST MAINT. FUND EXPENDITURES AND APPROPRIATIONS TO FUND BALANCE $39,644 $38,900 $39,436 CHANGE IN FUND BALANCE APPROPRIATION TO (FROM) FUND BALANCE $7,398 $14 FUND BALANCE. September 30 $21,653 $15,061 $21,117 *=clerk time 4 hours 2 times a month at $20/hr incl benefits C-30 CITY OF WINTER SPRINGS FISCAL YEAR 2006-2007 TENTATIVE BUDGET OAK FOREST DEBT SERVICE FUND - 192 Annual Capital Assessment - $71.00 per ERU (legal maximum=$71.00 per ERU) Original Projected Account FY 04/05 FY 05/06 FY 05/06 Number Descriotion of Revenues Actual Bud et Actual/Est 363110 Assessment Collections $58.783 $58,000 $58,000 361100 Interest $473 $300 $300 TOTAL OAK FOREST DEBT SERVICE FUND REVENUES $59,256 $58,300 $58,300 389100 Appropriation from Fund Balance $35,333 $305 $855 TOTAL OAK FOREST DEBT SERVICE FUND REVENUES AND APPROPRIATIONS FROM FUND BALANCE $94,589 $58,605 $59,155 Original Projected Account FY 04/05 FY 05/06 FY 05/06 Number Descriotion of Exoenditures Actual Bud et Actual/Est 53211 Administration Fees $6,200 $6,200 $6,750 53410 Contractual Services $285 $400 $400 53680 Unrecognized Gain/Loss $30 $0 $0 57110 Debt Service - Principal $66,453 $30,825 $30,825 57210 Debt Service - Interest $21,621 $21,180 $21,180 TOTAL OAK FOREST DEBT SERVICE EXPENDITURES $94,589 $58,605 $59,155 59990 Appropriation to Fund Balance $0 $0 $0 TOTAL OAK FOREST DEBT SERVICE EXPENDITURES AND APPROPRIATIONS TO FUND BALANCE $94,589 $58,605 $59,155 CHANGE IN FUND BALANCE FUND BALANCE - October 1 $38,168 $1,794 $2,835 APPROPRIATION TO (FROM) FUND BALANCE FUND BALANCE - September 30 $1,489 $1,980 C-31 CITY OF WINTER SPRINGS FISCAL YEAR 2006-2007 TENTATIVE BUDGET OAK FOREST CAPITAL FUND - 309 Original Account FY 04/05 FY 05/06 Number Description of Expenditures Actual Bud et 53680 Unrecognized Gain/Loss $209 $0 $0 65000 30052 Construction in Progress $64,732 $0 $41,033 TOTAL OAK FOREST CAPITAL FUND EXPENDITURES $64,941 $0 $41,033 59990 Appropriation to Fund Balance $0 $0 $0 TOTAL OAK FOREST CAPITAL FUND EXPENDITURES AND APPROPRIATIONS TO FUND BALANCE $64,941 $0 $41,033 CHANGE IN FUND BALANCE FUND BALANCE - October 1 $105,664 $1,499 $43,805 APPROPRIATION TO (FROM) FUND BALANCE FUND BALANCE. September 30 $43,805 $1 ,499 Original Account FY 04/05 FY 05/06 Number Description of Revenues Actual Bud et 361100 Interest $3,082 $0 $0 TOTAL OAK FOREST CAPITAL FUND REVENUES $3,082 $0 $0 389100 Appropriation from Fund Balance $61,859 $0 $41,033 TOTAL OAK FOREST CAPITAL FUND REVENUES AND APPROPRIATIONS FROM FUND BALANCE $64,941 $0 $41,033 C-32 , CITY OF WINTER SPRINGS, FLORIDA RESOLUTION NUMBER 2006-44 A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF WINTER SPRINGS, FLORIDA, APPROVING ASSESSMENT ROLLS FOR VARIOUS ASSESSMENT AREAS ESTABLISHED PURSUANT TO ORDINANCE NO. 98-704; ESTABLISHING THE LIEN ASSOCIATED THEREWITH; DIRECTING THAT THE ASSESSMENT ROLLS BE CERTIFIED TO THE SEMINOLE COUNTY TAX COLLECTOR; AND PROVIDING FOR THE REPEAL OF PRIOR INCONSISTENT RESOLUTIONS, SEVERABILITY AND 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 created and imposed special assessments within the Oak Forest Assessment Area on May 10,2000; 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 WHEREAS, the Commission deems that this Resolution is in the best interests of the public health, safety and welfare of the citizens of the City of Winter Springs, Florida. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE CITY OF WINTER SPRINGS, SEMINOLE COUNTY, FLORIDA, AS FOLLOWS: SECTION 1. RECITALS. The foregoing recitals are deemed true and correct and are hereby fully incorporated by this reference. 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. APPROVAL OF ASSESSMENT ROLLS. The assessment rolls on file with the City Manager for the Oak Forest Assessment Area are hereby approved. Pursuant to Section 197.3632, Florida Statutes, each assessment roll shall be certified to the Seminole County Tax Collector prior to September 15, 2006, 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 5. ASSESSMENT LIENS. Special assessments imposed within the assessment areas listed on the rolls described in Section 4 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 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 1,2006, the lien date for ad valorem taxes. SECTION 6. REPEAL OF PRIOR INCONSISTENT RESOLUTIONS. All prior resolutions or parts of resolutions in conflict herewith are hereby repealed to the extent of such conflict. SECTION 7. SEVERABILITY. If any section, subsection, sentence, clause, phrase, word, or portion of this Resolution is for any reason held invalid or unconstitutional by any court of competent jurisqiction, such portion shall be deemed a separate, distinct and independent provision and such holding shall not affect the validity of the remaining portion hereto. SECTION 8. EFFECTIVE DATE. This Resolution shall become effective immediately upon adoption by the City Commission of the City of Winter Springs, Florida. City of Winter Springs, Florida Resolution Number 2006-45 Page 2 of3 RESOLVED BY the City Commission of the City of Winter Springs, Florida, in a regular meeting assembled this 28th day of August, 2006. CITY OF WINTER SPRINGS, FLORIDA (SEAL) By:~rM Jo . Bush, 11ayor ATTEST' App oved As To Legal Form And Sufficie cy For The City Of Winte p. ings Only: By. Anthony A. Garganese, City Attorney City of Winter Springs, Florida Resolution Number 2006-45 Page 3 of3 CERTIFICATE TO NON-AD VALOREM ASSESSMENT ROLL I HEREBY CERTIFY that, I am the Chair of the City Commission, or 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 Oak Forest Assessment Area Non-Ad Valorem Assessment Roll (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 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, 2006. 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 the 28th day of AUQust, 2006. Oak Forest Assessment Area Total Improvement Assessment Total Parcels 820 Total Annual Assessment $60,154.75 Maintenance Assessment Total Parcels 935 Total Annual Assessment $39,440.24 By: INTER SPRtNGS. FLORIDA 7:..~/~ .