HomeMy WebLinkAbout2005 10 10 Regular 501
COMMISSION AGENDA
ITEM 501
CONSENT
INFORMATIONAL
PUBLIC HEARING
REGULAR X
October 10,2005
Meeting
MGR /Y IDEPT ~
Authorization
REQUEST: The City Manager Is Requesting The City Commission Adopt Resolution
2005-40, "The Initial Improvement Assessment Resolution And Maintenance
Assessment Resolution For The Tuscawilla (Phase II) Assessment Area" And Set
The Assessment Rate For The Phase II Project.
PURPOSE: The purpose of this request is for the City Commission to adopt Resolution 2005-40,
which sets a public hearing relative to the final adoption of assessment rates related to
phase II capital improvements (improvement assessment) for the Tuscawilla Lighting
and Beautification District for FY 2007 as well as annual operating, maintenance and
administrative costs for these improvements (maintenance assessment).
CONSIDERATIONS:
. On July 13, 1998, the City Commission adopted Resolution No. 98-704 (see
attached), 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. This resolution
established procedures that must be adhered to in the creation of assessment areas.
. On June 27, 2005, City Staff was instructed to send out a non-binding "straw"
ballot (see copy attached with fact sheet and TLBD Letter from the Chairman) to
all the home owners of record within the Tuscawilla Planned Urban Development
(PUD) to compile feedback regarding their acceptance or rejection of the proposed
improvements and increased maintenance assessment. These Ballots were due no
later than September 23, 2005 to the City Clerk's Office located at City Hall. As
per tonight's Information Agenda Item Number 304, the ballot results were as
follows:
Original Certification 570 Approving 355 Rej ecting 18 Incomplete
Late Additional 484 Approving 263 Rejecting 13 Incomplete
Total Valid 1,054 Approving 618 Rejecting 31 Incomplete
Total Invalid 124 Approving 58 Rejecting 9 Incomplete
Consent Agenda Item 501
October 10,2005
Page 20f3
. Adopting Resolution 2005-40 is the next step in the implementation of the phase II
capital improvement project in the Tuscawilla Lighting and Beautification
program. It sets a public hearing date of November 14,2005 at 6:30 P.M. in City
Hall Commission Chambers and the advertising requirements for the public
hearing and anticipated capital improvement and maintenance assessments.
. After the public hearing, the City Commission will need to decide if it desires to
pass a final resolution that implements the capital and maintenance assessments
for the phase II capital improvement project, which will include upgraded
streetlights and decorative street signage along roughly 12 miles of roads,
including Northern Way, Seneca Boulevard, Vistawilla Drive, Trotwood
Boulevard, Tuscora Drive, Greenbrier Lane, Howell Creek Drive, Deer Run,
Dyson Drive and Shetland Avenue, but excluding Winter Springs Boulevard.
ASSESSMENT RATE OPTIONS:
The following is a list of assessment rate options associated with bank loan instrument
options available for funding the Tuscawilla Lighting and Beautification Phase II
Improvement Project:
Annual Annual Annual Annual Annual Annual Annual
Debt Maint. Admin. Grand Assessment Capital Maint.
Per
Term Payment Costs Costs Total Per ERU ERU Per ERU
10 yrs 5.50% $ 77,500 $ 190,000 $ 19,875 $ 287,375 $66.82 $19.36 $47.46
15 yrs 5.75% $ 59,300 $ 190,000 $ 19,875 $ 269,175 $62.59 $14.89 $47.70
20 yrs 5.75% $ 50,300 $ 190,000 $ 19,875 $ 260,175 $60.49 $12.66 $47.83
25 yrs 6.00% $ 46,100 $ 190,000 $ 19,875 $ 255,975 $59.51 $11.62 $47.89
30 yrs 600% $ 43,100 $ 190,000 $ 19,875 $ 252,975 $58.82 $10.88 $47.94
MAX AT $65.00 MAX AT $70.00
Annual Annual Annual Annual
Capital Maint. Capital Maint.
Per Per
Per ERU Per ERU ERU ERU
N/A N/A $20 $50
$17 $48 $20 $50
$17 $48 $20 $50
$17 $48 $20 $50
$17 $48 $20 $50
While the above table lists the five bank loan instruments available, it also lists two
capital and maintenance assessment maximums: one at $65.00 and the other at $70.00.
The assessment maximum is the amount that will be provided in both the public
advertisement as well as the notification mailed to each property owner in the
Tuscawilla PUD. While the maximum assessment could be set at $65.00 or $70.00 for
publication purposes, the actual assessment may be set at a lower number. This will
give the City the flexibility to adjust the individual rates (both capital and
maintenance) in the future depending on how many people prepay the capital
assessment or if maintenance costs increase.
Consent Agenda Item 501
October 10,2005
Page 3 of3
RECOMMENDATION:
It is recommended that the City Commission adopt Resolution 2005-40, "The Initial
Improvement Assessment Resolution and Maintenance Assessment Resolution for the
Tuscawilla (Phase II) Assessment Area," incorporating the Commission choice of
assessment maximum rate options listed above and setting a public hearing date of
November 14, 2005 at 6:30 P.M. for consideration of approval of a final resolution
setting the capital improvement and maintenance assessments for the Tuscawilla
Lighting and Beautification Phase II Improvement Project.
ATTACHMENTS:
1. Resolution 2005-40
2. Ballot, Fact Sheet and TLBD Letter from the Chairman sent to Home Owners of Record
for Tuscawilla PUD
3. Resolution 98-704 (For reference only)
COMMISSION ACTION:
ATTACHMENT 1
DRAFT #2: 10/4/05
CITY OF WINTER SPRINGS, FLORIDA
INITIAL IMPROVEMENT ASSESSMENT RESOLUTION
AND
MAINTENANCE ASSESSMENT RESOLUTION
FOR THE
TUSCA WILLA (PHASE 11) ASSESSMENT AREA
ADOPTED OCTOBER 10,2005
TABLE OF CONTENTS
PAGE
ARTICLE I
DEFINITIONS AND CONSTRUCTION
SECTION 1.01. DEFINITIONS.......... ................................................ ...................2
SECTION 1.02. INTERPRETATION .................................................................. 11
SECTION 1.03 . FINDINGS................. .... ............ ..................... ........ ................. ... 12
ARTICLE II
NOTICE AND PUBLIC HEARING
SECTION 2.01. PUBLIC HEARING ................ .................................. ....... .......... 15
SECTION 2.02. NOTICE BY PUBLICATION ...................................................15
SECTION 2.03. NOTICE BY MAIL....................................................................15
ARTICLE III
ASSESSMENTS
SECTION 3.01. DESCRIPTION OF PROPOSED ASSESSMENT AREA ........16
SECTION 3.02. ASSIGNMENT OF EQUIVALENT RESIDENTIAL UNITS.. 16
ARTICLE IV
IMPROVEMENT ASSESSMENTS
SECTION 4.01. ESTIMATED CAPITAL COST ................................................19
SECTION 4.02. IMPOSITION OF IMPROVEMENT ASSESSMENTS............ 19
SECTION 4.03. PREPAYMENT AMOUNTS..................................................... 19
SECTION 4.04. COMPUTATION OF IMPROVEMENT ASSESSMENTS ......21
SECTION 4.05. INITIAL PREP A YMENT OPTION .......................................... 25
SECTION 4.06. ADDITIONAL PREPAYMENT OPTION ................................ 26
SECTION 4.07. MANDATORY PREP A YMENT............................................... 27
SECTION 4.08. REALLOCATION ..................................................................... 28
SECTION 4.09. IMPROVEMENT ASSESSMENT ROLL................................. 30
SECTION 4.1 O. APPLICATION OF IMPROVEMENT ASSESSMENT
PROCEEDS ............ ....................................................................30
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ARTICLE V
MAINTENANCE ASSESSMENTS
SECTION 5.01. ESTIMATED MAINTENANCE COST .................................... 32
SECTION 5.02. IMPOSITION OF MAINTENANCE ASSESSMENTS............ 32
SECTION 5.03. COMPUTATION OF MAINTENANCE ASSESSMENTS...... 32
SECTION 5.04. MAINTENANCE ASSESSMENT ROLL................................. 34
ARTICLE VI
GENERAL PROVISIONS
SECTION 6.01. METHOD OF COLLECTION .............................................."...35
SECTION 6.02. SEVERABILITy........................................................................ 35
SECTION 6.03. EVIDENCE OF PAYMENT ...................................................... 35
SECTION 6.04. REPEAL OF PRIOR INCONSISTENT RESOLUTIONS ........ 35
SECTION 6.05. EFFECTIVE DATE.................................................................... 36
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RESOLUTION NO. 2005-
A RESOLUTION OF THE CITY COMMISSION OF THE
CITY OF WINTER SPRINGS, FLORIDA, RELATING TO
THE CONSTRUCTION OF CERTAIN LOCAL
IMPROVEMENTS; DESCRIBING THE PROPERTY TO
BE LOCATED WITHIN THE PROPOSED TUSCA WILLA
(PHASE II) ASSESSMENT AREA; DETERMINING THE
ESTIMATED CAPITAL COST AND MAINTENANCE
COST OF THE TUSCA WILLA (PHASE II)
IMPROVEMENT PROJECT; DETERMINING THAT
CERTAIN REAL PROPERTY WILL BE SPECIALLY
BENEFITTED BY THE TUSCA WILLA (PHASE II)
IMPROVEMENT PROJECT; ESTABLISHING THE
METHOD OF ASSESSING THE CAPITAL COSTS AND
MAINTENANCE COST OF THE TUSCA WILLA (PHASE
II) IMPROVEMENT PROJECT AGAINST THE REAL
PROPERTY THAT WILL BE SPECIALLY BENEFITTED
THEREBY; DIRECTING THE CITY MANAGER TO
PREPARE A TENTATIVE IMPROVEMENT
ASSESSMENT ROLL AND A TENTATIVE
MAINTENANCE ASSESSMENT ROLL BASED UPON
THE METHODOLOGY SET FORTH HEREIN;
ESTABLISHING A PUBLIC HEARING TO CONSIDER
IMPOSITION OF THE PROPOSED IMPROVEMENT AND
MAINTENANCE ASSESSMENTS AND THE METHOD
OF THEIR COLLECTION; DIRECTING THE PROVISION
OF NOTICE IN CONNECTION THEREWITH;
PROVIDING FOR SEVERABILITY, REPEAL OF PRIOR
INCONSISTENT RESOLUTIONS, AND AN EFFECTIVE
DATE.
BE IT RESOLVED BY THE CITY COMMISSION OF THE CITY OF
WINTER SPRINGS, SEMINOLE COUNTY, FLORIDA, AS FOLLOWS:
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ARTICLE I
DEFINITIONS AND CONSTRUCTION
SECTION 1.01. DEFINITIONS. As used in this Resolution, the following
terms shall have the following meanings, unless the context hereof otherwise requires.
"Adjusted Prepayment Amount" means the amount required to prepay the
Improvement Assessment for each Tax Parcel located in the Tuscawilla (Phase II)
Assessment Area (A) following issuance of the Original Obligations, as computed
pursuant Section 4.03(B) hereof and revised annually pursuant to Section 4.04(J) hereof,
and (B) following issuance of any Refunding Obligations, as computed pursuant Section
4.03(C) hereof and revised annually pursuant to Section 4.04(J) hereof.
"Annual Debt Service Component" means the amount computed for each Tax
Parcel pursuant to Section 4.04(F) hereof.
"Annual Debt Service Factor" means the factor computed pursuant to Section
4.04(E) hereof.
"Annual Maintenance Component" means the amount computed for each Tax
Parcel pursuant to Section 5.03(A) hereof.
"Assessments" means the Improvement Assessments and the Maintenance
Assessments.
"Building" means any structure, whether temporary or permanent, built for
support, shelter or enclosure of persons, chattel, or property of any kind.
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"Capital Cost" means all of the expenses that are properly attributable to the
Tuscawilla (Phase II) Improvement Project, and imposition of the Improvement
Assessments under generally accepted accounting principles; and including
reimbursement to the City for any funds advanced for Capital Cost and interest on any
interfund or intrafund loan for such purposes.
"City" means the City of Winter Springs, Florida.
"City Commission" means the City Commission for the City.
"City Manager" means the administrative and executive head of the City as set
forth in Article V of the City's Charter, or his or her designee.
"Collector Roads" means certain roads within the Tuscawilla (Phase II)
Assessment Area, including Northern Way, Seneca Boulevard, Vistawilla Drive,
Trotwood Boulevard, Tuscora Drive, Greenbrier Lane, Howell Creek Drive, Deer Run,
Dyson Drive and Shetland Avenue, but excluding Winter Springs Boulevard.
"Debt Service Amount" means the amount computed pursuant to Section
4.04(A) hereof.
"Dwelling Unit" means a Building, or portion thereof, which is lawfully used for
residential purposes, consisting of one or more rooms arranged, designed, used, or
intended to be used as living quarters for one family only.
"ERU" means "Equivalent Residential Unit," the standard to be used in
calculating the relative amount of special benefit to be derived by each Tax Parcel from
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the Tuscawilla (Phase II) Improvement Project, as assigned to each Tax Parcel within the
Tuscawilla (Phase II) Assessment Area pursuant to Section 3.02 hereof. For purposes of
computing the Improvement Assessment and Maintenance Assessment, a Building area
equal to the ERU Value shall constitute one "ERU."
"ERD Value" means 2,025 square feet, the average Building area of the Single-
Family Residential Units located within the Tuscawilla (Phase II) Assessment Area.
"Final Resolution" means the resolution described in Sections 3.06 and 4.06 of
the Ordinance which shall confirm, modify or repeal this Resolution and which shall be
the final proceeding for the imposition of the Improvement Assessments and
Maintenance Assessments within the Tuscawilla (Phase II) Assessment Area.
"Fiscal Year" means the period commencing on October 1 of each year and
continuing through the next succeeding September 30, or such other period as may be
prescribed by law as the fiscal year for the City.
"Funding Agreement" means the agreement pursuant to which the City agrees to
deliver the Obligations against payment therefor by the purchaser or underwriter of such
Obligations.
"Government Property" means property owned by the United States of
America, the State of Florida, a county, a special district, a municipal corporation, or any
of their respective agencies.
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"Improved Parcel" means any Parcel Unit within the Tuscawilla (Phase II)
Assessment Area on which a Building or other improvement has been placed or
constructed.
"Improvement Assessment" means an annual special assessment imposed
against property located within the Tuscawilla (Phase II) assessment area to fund the
Project Cost of the Tuscawilla (Phase II) Improvement Project, and related expenses,
computed in the manner described in Section 4.04 hereof.
"Improvement Assessment Collection Cost" means the estimated cost to be
incurred by the City during any Fiscal Year in connection with the collection of
Improvement Assessments.
"Improvement Assessment Collection Cost Component" means the amount
computed for each Tax Parcel pursuant to Section 4.04(G) hereof.
"Improvement Assessment Roll" means a non-ad valorem assessment roll
relating to the Project Cost of the Tuscawilla (Phase II) Improvement Project, and related
expenses.
"Improvement Assessment Statutory Discount Amount" means the amount
computed for each Tax Parcel pursuant to Section 4.04(H) hereof.
"Initial Prepayment Amount" means the amount computed pursuant to Section
4.03(A) hereof for each Tax Parcel located in the Tuscawilla (Phase II) Assessment Area
5
to prepay the Improvement Assessment, III full, pnor to issuance of the Original
Obligations.
"Local Improvement" means a capital improvement program or plan for the
construction or installation by the City for the special benefit of a neighborhood or other
local area, for which special assessments may be imposed pursuant to the Ordinance,
including, but not limited to, street lampposts and signage.
"Maintenance" means maintenance of the new street lampposts and signage that
were constructed under the Tuscawilla (Phase II) Improvement Project, including
cleaning, repairing and similar services.
"Maintenance Assessment" means an annual special assessment imposed against
property located within the Tuscawilla (Phase II) Assessment Area to fund the
Maintenance Cost of the Tuscawilla (Phase II) Improvement Project, and related
expenses, computed in the manner described in Section 5.03 hereof.
"Maintenance Assessment Collection Cost" means the estimated cost to be
incurred by the City during any Fiscal Year in connection with the collection of
Maintenance Assessments.
"Maintenance Assessment Collection Cost Component" means the amount
computed for each Tax Parcel pursuant to Section 5.03{B) hereof.
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"Maintenance Assessment Roll" means a non-ad valorem assessment roll
relating to the Maintenance Cost of the Tuscawilla (Phase II) Improvement Project, and
related expenses.
"Maintenance Assessment Statutory Discount Amount" means the amount
computed for each Tax Parcel pursuant to Section 5.03(C) hereof.
"Maintenance Cost" means all or any portion of the expenses that are properly
attributable to Maintenance under generally accepted accounting principals, including,
without limiting the generality of the foregoing, reimbursement to the City for any funds
advanced for Maintenance, and interest on any interfund or intrafund loan for such
purpose.
"Modified Debt Service Amount" means the amount computed pursuant to
Section 4.04(C) hereof.
"Multi-Family Residential Parcel" means a Tax Parcel on which Multi-Family
Residential Units have been constructed.
"Multi-Family Residential Unit" means a Dwelling Unit contained in a Building
that includes one or more other Dwelling Units, including by way of example and not
limitation, apartments, condominiums, and duplexes.
"Nonresidential Parcel" means any Improved Parcel Unit within the Tuscawilla
(Phase II) Assessment Area which is not a Public Use Parcel, Single-Family Residential
Parcel or a Multi-Family Residential Parcel.
7
"Obligations" means Original Obligations or Refunding Obligations.
"Operating Cost" means expenses that are properly attributable to Related
Services, for which special assessments may be imposed pursuant to the Ordinance.
"Ordinance" means Ordinance No.98-704, the Local Improvement and Related
Service Assessment Ordinance.
"Original Obligations" means bonds or other evidence of indebtedness including
but not limited to, notes, commercial paper, capital leases or any other obligation issued
or incurred to finance all or a portion of the Project Cost of the Tuscawilla (Phase II)
Improvement Project and secured, in whole or in part, by proceeds of the Improvement
Assessments.
"Parcel of Record" means an unplatted parcel of record in existence or a
subdivision Platted Lot in existence on the effective date of this resolution, within the
Tuscawilla (Phase II) Assessment Area.
"Parcel Unit" means a Platted Lot or a Parcel of Record within the Tuscawilla
(Phase II) Assessment Area.
"Platted Lot" means a building lot located in the Tuscawilla (Phase II)
Assessment Area that is described on a map or plat recorded in the Seminole County
Official Records.
"Prepayment Modification Factor" means the factor computed pursuant to
Section 4.04(B) hereof.
8
"Project Cost" means (A) the Capital Cost of the Tuscawilla (Phase II)
Improvement Project, (B) the Transaction Costs associated with the Obligations
attributable to the Tuscawilla (Phase II) Improvement Project, (C) interest accruing on
such Obligations for such period of time as the City deems appropriate, (D) the debt
service reserve fund or account, if any, established for the Obligations attributable to the
Tuscawilla (Phase II) Improvement Project, and (E) any other costs or expenses related
thereto.
"Property Appraiser" means the Seminole County Property Appraiser.
"Public Use Parcel" means any Parcel Unit located within the Tuscawilla (Phase
II) Assessment Area that is used for public purposes and does not receive a special
benefit from the Tuscawilla (Phase II) Improvement, including by way of example and
not limitation, Government Property, rights-of-way and utility easements.
"Refunding Obligations" means a series of bonds or other evidence of
indebtedness including but not limited to, notes, commercial paper, capital leases or any
other obligations of the City issued or incurred to refund all or any portion of the Original
Obligations or any indebtedness issued to refinance the Original Obligations.
"Related Service" means the operation and maintenance of a Local
Improvement.
"Single-Family Residential Parcel" means a Tax Parcel on which a Single-
Family Residential Unit has been constructed.
9
"Single Family Residential Unit" means a Building that contains a single
Dwelling Unit.
"Tax Parcel" means a parcel of property to which the Property Appraiser has
assigned a distinct ad valorem property tax identification number.
"Tax Roll" means the real property ad valorem tax assessment roll maintained by
the Property Appraiser for the purpose of the levy and collection of ad valorem taxes.
"Transaction Cost" means the costs, fees and expenses incurred by the City in
connection with the issuance and sale of any series of Obligations, including but not
limited to (A) rating agency and other financing fees; (B) the fees and disbursements of
bond counsel and disclosure counsel, if any; (C) the underwriters' discount; (D) the fees
and disbursements of the City's investment banker; (E) the costs of preparing and printing
the Obligations, the preliminary official statement, the final official statement, and all
other documentation supporting issuance of the Obligations; (F) the fees payable in
respect of any municipal bond insurance policy; (G) administrative, development, credit
review, and all other fees associated with any pooled commercial paper or similar interim
financing program; and (H) any other costs of a similar nature incurred in connection
with issuance of such Obligations.
"Tuscawilla (phase I) Improvement Project" means those Local Improvements
constructed by the City, including but not limited to wing walls, median improvements,
street lights and street monuments as further described in the Tuscawilla Improvement
10
Area Initial Local Improvement Assessment Resolution adopted by the City on July 12,
1999 and the Tuscawilla Improvement Area Final Local Improvement Assessment
Resolution adopted by the City on August 9, 1999.
"Tuscawilla (Phase II) Assessment Area" means the proposed Tuscawilla
(Phase II) Assessment Area that receives the special benefit from the improvements
described in Section 3.01 hereof.
"Tuscawilla (Phase II) Improvement Project" means the removal of existing
street signage and streetlights and installation of new decorative street lampposts and
signage along the Collector Roads in the Tuscawilla (Phase II) Assessment Area.
"Uniform Assessment Collection Act" means Sections 197.3632 and 197.3635,
Florida Statutes, or any successor statutes authorizing the collection of non-ad valorem
assessments on the same bill as ad valorem taxes, and any applicable regulations
promulgated thereunder.
"Vacant Parcel" means any Parcel Unit that is not an Improved Parcel.
SECTION 1.02.
INTERPRETATION.
Unless the context indicates
otherwise, words importing the singular number include the plural number, and vice
versa; the terms "hereof," "hereby," "herein," "hereto," "hereunder" and similar terms
refer to this Resolution; and the term "hereafter" means after, and the term "heretofore"
means before, the effective date of this Resolution. Words of any gender include the
correlative words of the other gender, unless the sense indicates otherwise.
11
SECTION 1.03. FINDINGS. It IS hereby ascertained, determined and
declared that:
(A) Pursuant to Article VIII, Section 2(b) of the Florida Constitution, and
Sections 166.021 and 166.041, Florida Statutes, the City Commission has all powers of
local self-government to perform municipal functions and to render municipal services
except when prohibited by law and such power may be exercised by the enactment of
legislation in the form of City ordinances.
(B) The City Commission may exerCIse any governmental, corporate, or
proprietary power for a municipal purpose except when expressly prohibited by law, and
the City Commission may legislate on any subject matter on which the Legislature may
act, except those subjects described in (a), (b), (c), and (d) of Section 166.021(3), Florida
Statutes. The subject matter of paragraphs (a), (b), (c), and (d) of Section 166.021(3),
Florida Statutes, is not relevant to imposition of assessments related to Local
Improvements within the City.
(C) The City Commission has enacted the Ordinance to provide for the creation
of Assessment Areas (as defined in the Ordinance) and authorize the imposition of
assessments to fund (1) the construction of Local Improvements to benefit the property
located therein and (2) the cost of maintaining such Local Improvements.
(D) The City Commission desires to create the Tuscawilla (Phase II)
Assessment Area as an Assessment Area under the Ordinance to fund the Project Cost
12
and the Maintenance Cost of the Tuscawilla (Phase II) Improvement Project. The
Tuscawilla (Phase II) Improvement Project provides Local Improvements and the
Maintenance Cost constitutes the Operating Cost of a Related Service, as defined in the
Ordinance and herein.
(E) The Tuscawilla (Phase II) Improvement Project will provide a special
benefit to all Parcel Units located within the Tuscawilla (Phase II) Assessment Area,
other than Public Use Parcels, by improving and enhancing the aesthetics and safety; thus
enhancing the value, use and enjoyment of such property. Due to their use, Public Use
Parcels will not derive a special benefit from the Tuscawilla (Phase II) Improvement
Project.
(F) The City Commission has reviewed the report prepared for the City by the
firm of Government Services Group, Inc. and Nabors, Giblin & Nickerson, P.A.
According to the report, by removing all existing street signage and streetlights and
installing new decorative street lampposts and signage along the Collector Roads in the
Tuscawilla (Phase II) Assessment Area, the Tuscawilla (Phase II) Improvement Project
is a logical expansion of the Tuscawilla (Phase I) Improvement Project, and the identified
benefit and apportionment methodology that was used for the Tuscawilla (Phase I)
Improvement Project is valid for allocating the cost of the Tuscawilla (Phase II)
Improvement Project.
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(G) The Tuscawilla (Phase II) Assessment Area is identical to the assessment
area that was used for the Tuscawilla (Phase I) Improvement Project and there has been
no material change in the overall use of property within the Tuscawilla (Phase II)
Assessment Area since the Tuscawilla (Phase I) Improvement Project was completed.
(H) Accordingly, similar to the Tuscawilla (Phase I) Improvement Project, the
special benefit to be derived by Improved Parcels within the Tuscawilla (Phase II)
Assessment Area from the Tuscawilla (Phase II) Improvement Project will be
substantially proportional to the area of Buildings located thereon. Since approximately
90 percent of the Tax Parcels located within the Tuscawilla (Phase II) Assessment Area
are Single-Family Residential Parcels, the number of ERUs attributable to Improved
Parcels within the Tuscawilla (Phase II) Assessment Area is properly derived from an
ERU Value based on the average building area of the Single-Family Residential Units
located within the Tuscawilla (Phase II) Assessment Area.
(I) The City Commission hereby finds and determines that the Improvement
Assessments and Maintenance Assessments, to be imposed in accordance with this
Resolution, provide an equitable method of funding (1) construction of the Tuscawilla
(Phase II) Improvement Project and (2) maintenance of the improvements provided by
the Tuscawilla (Phase II) Improvement Project by fairly and reasonably allocating the
cost based on the special benefit derived by the property, in the manner hereinafter
described in Section 3.02 hereof.
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ARTICLE II
NOTICE AND PUBLIC HEARING
SECTION 2.01. PUBLIC HEARING. A public hearing will be conducted by
the City Commission at 6:30 P.M., or as soon thereafter as the matter can be heard, on
November 14,2005, in the City Commission Chambers of City Hall located at 1126 East
State Road 434, Winter Springs, Florida to consider (A) creation of the Tuscawilla (Phase
II) Assessment Area, (B) imposition of the Assessments, and (C) collection of the
Assessments pursuant to the Uniform Assessment Collection Act.
SECTION 2.02. NOTICE BY PUBLICATION. Upon completion of the
tentative Improvement Assessment Roll and the Maintenance Assessment Roll, the City
Manager shall publish a notice of the public hearing authorized by Section 2.01 hereofin
the manner and the time provided in Section 3.04 of the Ordinance. Such notice shall be
in substantially the form attached hereto as Appendix B.
SECTION 2.03. NOTICE BY MAIL. Upon completion of the Improvement
Assessment Roll and the Maintenance Assessment Roll, the City Manager shall, at the
time and in the manner specified in Section 3.05 of the Ordinance, provide first class
mailed notice of the public hearing authorized by Section 2.01 hereof to each property
owner proposed to be assessed at the address indicated on the Tax Roll. Such notice shall
be in substantially the form attached hereto as Appendix C.
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ARTICLE III
ASSESSMENTS
SECTION 3.01. DESCRIPTION OF PROPOSED ASSESSMENT AREA.
The proposed Tuscawilla (Pha<;e II) Assessment Area shall include the property located
within the Tuscawilla Planned Unit Development, as more specifically identified in
Appendix A attached hereto. The Tuscawilla (Phase II) Assessment Area is proposed for
the purpose of enhancing the use and enjoyment of property located therein by funding
the Tuscawilla (Phase II) Improvement Project.
SECTION 3.02. ASSIGNMENT OF EQUIVALENT RESIDENTIAL
UNITS. To reflect the relative amount of special benefit to be derived from the
Tuscawilla (Phase II) Improvement Project, the number of ERU's attributable to each
Parcel Unit within the Tuscawilla (Phase II) Assessment Area shall be determined in the
manner set forth in this Section 3.02. Each Parcel Unit located within the Tuscawilla
(Phase II) Assessment Area shall be assigned to one of the following classifications:
Single-Family Residential Parcel, Multi-Family Residential Parcel, Nonresidential Parcel,
Vacant Parcel, or Public Use Parcel.
(A) SINGLE-F AMIL Y RESIDENTIAL PARCELS. The City Commission
hereby finds and determines that each Single-Family Residential Parcel will derive a
substantially equivalent special benefit from the Tuscawilla (Phase II) Improvement
Project. Since the ERU Value is equal to the average Building area of the Single-Family
16
Residential Units located within the Tuscawilla (Phase II) Assessment Area, 1.0 ERUs
will be assigned to each Single-Family Residential Parcel.
(B) MULTI-FAMILY RESIDENTIAL PARCELS. The City Commission
hereby finds and determines that each Multi-Family Residential Unit will derive a
substantially equivalent special benefit from the Tuscawilla (Phase II) Improvement
Project. Since the average Building area of the Multi-Family Residential Units is 1,218
square feet, approximately 60 percent of the average Building area of Single-Family
Residential Units, 0.6 ERUs will be assigned to each Multi-Family Residential Unit.
Accordingly, the number of ERUs attributable to each Multi-Family Residential Parcel
shall be determined by multiplying the number of Multi-Family Residential Units located
thereon by 0.6.
(C) NONRESIDENTIAL PARCELS. The City Commission hereby finds and
determines that (1) a Nonresidential Parcel with a Building area equal to the ERU Value
will derive a special benefit from the Tuscawilla (Phase II) Improvement Project that is
substantially equivalent to that derived by a Single-Family Residential Unit, (2) a
Nonresidential Parcel with a Building area greater than the ERU Value will derive a
special benefit from the Tuscawilla (Phase II) Improvement Project that is proportionally
greater than a Single-Family Residential Unit, and (3) each Nonresidential Parcel will
derive a special benefit from the Tuscawilla (Phase II) Improvement Project that is at
least equal to a Single-Family Residential Unit. Accordingly, the number of ERUs
17
attributable to each Nonresidential Parcel shall be determined by dividing its primary
Building square footage by the ERU Value; provided however, that at least 1.0 ERUs
shall be assigned to each Nonresidential Parcel.
(D) VACANT PARCELS. The City Commission hereby finds and determines
that each Vacant Parcel is subject to development in a manner that would result in the
assignment of at least 1.0 ERUs. Since the extent of development cannot be predicted
accurately, 1.0 ERUs will be assigned to each Vacant Parcel. Notwithstanding the
foregoing, if a permanent Single-Family Residential Unit is constructed on the common
lot line of two Platted Lots on the date hereof, no ERUs will be assigned to the second
Platted Lot. Upon subdivision or development of a Vacant Parcel, the number of ERUs
attributable thereto will be adjusted in the manner set forth in Section 4.08 hereof.
(E) PUBLIC USE PARCELS. The City Commission hereby finds and
determines that due to their use, Public Use Parcels will not derive a special benefit from
the Tuscawilla (Phase II) Improvement Project. Accordingly, no ERUs will be assigned
to Public Use Parcels.
18
ARTICLE IV
IMPROVEMENT ASSESSMENTS
SECTION 4.01. ESTIMATED CAPITAL COST. The estimated Capital
Cost for the Tuscawilla (Phase II) Improvement Project is $545,000. The Project Cost of
the Tuscawilla (phase II) Improvement Project will be funded through the imposition of
Improvement Assessments against property located in the Tuscawilla (Phase II)
Assessment Area.
SECTION 4.02. IMPOSITION OF IMPROVEMENT ASSESSMENTS.
The Improvement Assessments shall be imposed against all property located within the
Tuscawilla (Phase II) Assessment Area, other than Public Use Parcels, for each Fiscal
Year in which the Obligations remain outstanding, the amount of which shall be
computed in accordance with this Article IV. When imposed, the Improvement
Assessments for each Fiscal Year shall constitute a lien upon the Tax Parcels located in
the Tuscawilla (Phase II) Assessment Area, pursuant to the Ordinance.
SECTION 4.03. PREPAYMENT AMOUNTS.
(A) Upon adoption of the Final Resolution, an Initial Prepayment Amount for
each Tax Parcel located within the Tuscawilla (Phase II) Assessment Area shall be
calculated as the amount computed by (1) dividing the number of ERUs attributable to
such Tax Parcel by the total number of ERUs attributable to Tax Parcels within the
19
Tuscawilla (Phase II) Assessment Area and (2) multiplying the result by the estimated
Capital Cost of the Tuscawilla (Phase II) Improvement Project.
(B) Following issuance of the Original Obligations, an Adjusted Prepayment
Amount for each Tax Parcel, other than those Tax Parcels as to which the Improvement
Assessment has been prepaid prior to issuance of the Original Obligations, shall be
computed by multiplying (1) the amount computed by dividing (a) the Initial Prepayment
Amount established herein for such Tax Parcel, by (b) the aggregate Initial Prepayment
Amounts for all Tax Parcels within the Tuscawilla (Phase II) Assessment Area, excluding
those Tax Parcels as to which the Improvement Assessment has been prepaid prior to
issuance of the Original Obligations, by (2) the principal amount of the Original
Obligations. The Adjusted Prepayment Amount for each Tax Parcel shall be revised
annually, as provided in Section 4.04(1) hereof.
(C) Following issuance of any Refunding Obligations, a new Adjusted
Prepayment Amount for each Tax Parcel, other than those Tax Parcels as to which the
Improvement Assessment has been prepaid prior to issuance of such Refunding
Obligations, shall be computed by multiplying (1) the amount computed by dividing (a)
the Adjusted Prepayment Amount for such Tax Parcel, by (b) the aggregate Adjusted
Prepayment Amounts for all Tax Parcels within the Tuscawilla (Phase II) Assessment
Area excluding those Tax Parcels as to which the Improvement Assessment has been
prepaid prior to issuance of such Refunding Obligations, by (2) the principal amount of
20
such Refunding Obligations. The Adjusted Prepayment Amount for each Tax Parcel
shall be revised annually, as provided in Section 4.04(J) hereof.
SECTION 4.04.
COMPUTATION
OF
IMPROVEMENT
ASSESSMENTS. The Improvement Assessments will be imposed for each Fiscal Year
in which Obligations remain outstanding and collected on the ad valorem tax bill in the
manner authorized by the Uniform Assessment Collection Act. The annual Improvement
Assessment shall be computed for each Tax Parcel in the manner set forth in this Section
4.04.
(A) DEBT SERVICE AMOUNT. A "Debt Service Amount" shall be computed
for each Fiscal Year as the amount which would be payable in respect of the Obligations
in accordance with a debt service schedule prepared under the assumption that the
principal installments equal those established in the Funding Agreement.
(B) PREP A YMENT MODIFICATION FACTOR.
A "Prepayment
Modification Factor" shall be computed for each Fiscal Year by dividing (1) the amount
computed by subtracting (a) the sum of the Adjusted Prepayment Amounts, as of the date
on which the Obligations are issued by the City, for all Tax Parcels as to which
prepayment has been made following issuance of the Obligations, from (b) the total
principal amount of Obligations initially issued by the City, by (2) the total principal
amount of Obligations initially issued by the City.
21
(C) MODIFIED DEBT SERVICE AMOUNT. A "Modified Debt Service
Amount" shall be computed for each Fiscal Year by multiplying (1) the Debt Service
Amount by (2) the Prepayment Modification Factor.
(D) RECOMPUTATION OF ADJUSTED PREPAYMENT AMOUNT. Ifdue
to subdivision or development of a Parcel Unit, the number of ERUs existing on the
immediate prior June 1 is different than the number of ERUs used to compute the annual
Improvement Assessments for the previous Fiscal Year (excluding any difference
attributable to prepayments made after the Improvement Assessments for the prior Fiscal
Year were computed), the Adjusted Prepayment Amount for each Tax Parcel shall be
recomputed by (A) dividing (1) the number ofERUs attributable to the Tax Parcel on the
immediate prior June 1 by (2) the number of ERUs used to compute the previous Fiscal
Year's annual Improvement Assessments for such Tax Parcel, (B) multiplying the result
by the total number of ERUs used to compute Initial Prepayment Amounts for all Tax
Parcels located within the Tuscawilla (Phase II) Assessment Area (notwithstanding
whether or not prepayments have been made in respect of such ERUs), (C) dividing the
result by the total number of ERUs existing within the Tuscawilla (Phase II) Assessment
Area on the immediate prior June 1 (notwithstanding whether or not prepayments have
been made in respect of such ERUs), and (D) multiplying the result by the Adjusted
Prepayment Amount utilized to compute the prior Fiscal Year's annual Improvement
Assessment for such Tax Parcel. If recomputing the Adjusted Prepayment Amount
22
increases the annual Improvement Assessment or Adjusted Prepayment Amount payable
in respect of any Tax Parcel to an amount greater than that included in the notice
provided to each property owner pursuant to Section 2.03 hereof, the City Manager shall
provide an additional notice to each property owner in the manner described in Section
3.05 of the Ordinance, providing the date, time and place that the City Commission will
conduct a public hearing to approve the increased annual Improvement Assessment or
Adjusted Prepayment Amount.
(E) ANNUAL DEBT SERVICE FACTOR. An "Annual Debt Service Factor"
shall be computed for each Fiscal Year by dividing (1) the Modified Debt Service
Amount by (2) the aggregate Adjusted Prepayment Amount.
(F) ANNUAL DEBT SERVICE COMPONENT. The "Annual Debt Service
Component" shall be computed for each Fiscal Year for each Tax Parcel by multiplying
(1) the Adjusted Prepayment Amount of such Tax Parcel, by (2) the Annual Debt Service
Factor.
(G) IMPROVEMENT ASSESSMENT COLLECTION COST COMPONENT.
The "Improvement Assessment Collection Cost Component" shall be computed each
Fiscal Year for each Tax Parcel by (1) dividing (a) the Adjusted Prepayment Amount for
such Tax Parcel by (b) the sum of the aggregate Adjusted Prepayment Amount, and (2)
multiplying the result by the Improvement Assessment Collection Cost.
23
(H) IMPROVEMENT ASSESSMENT STATUTORY DISCOUNT AMOUNT.
The "Improvement Assessment Statutory Discount Amount" shall be computed for each
Tax Parcel as the amount allowed by law as the maximum discount for early payment of
ad valorem taxes and non-ad valorem assessments, such amount to be calculated by
deducting (1) the sum of (a) the Annual Debt Service Component and (b) the
Improvement Assessment Collection Cost Component, from (2) the amount computed by
dividing (a) the sum of (i) the Annual Debt Service Component and (ii) the Improvement
Assessment Collection Cost Component, by (b) the factor of 0.96.
(I) IMPROVEMENT ASSESSMENT. The annual Improvement Assessment
for each Tax Parcel shall be computed as the sum of (1) the Annual Debt Service
Component, (2) the Improvement Assessment Collection Cost Component, and (3) the
Improvement Assessment Statutory Discount Amount.
(J) REVISION OF ADJUSTED PREPAYMENT AMOUNT. Upon issuance
of the ad valorem tax bill for each Fiscal Year, the Adjusted Prepayment Amount for
each Tax Parcel shall be recomputed by deducting (1) the amount computed by (a)
dividing (i) the principal component of the Debt Service Amount utilized to compute the
Debt Service Component for the Improvement Assessment Roll by (ii) the total Debt
Service Amount utilized to compute the Annual Debt Service Component for the
Improvement Assessment Roll and (b) multiplying the result by the Annual Debt Service
Component included on the Improvement Assessment Roll for the Tax Parcel, from
24
(2) the Adjusted Prepayment Amount utilized to compute the annual Improvement
Assessment included on the Improvement Assessment Roll for such Tax Parcel.
SECTION 4.05. INITIAL PREPAYMENT OPTION.
(A) Following adoption of the Final Resolution, the City Manager shall provide
a first class mailed notice to the owner of each Tax Parcel subject to the Improvement
Assessment of the owner's option to prepay all future annual Improvement Assessments.
On or prior to the date specified in such notice, the owner of each Tax Parcel subject to
the Improvement Assessment shall be entitled to prepay all future annual Improvement
Assessments, upon payment of the Initial Prepayment Amount. The City Commission, in
its sole discretion, may elect to accept prepayments pursuant to this Section 4.05 on any
date prior to execution of the Funding Agreement.
(B) The amount of all prepayments made pursuant to this Section 4.05 shall be
final. The City shall not be required to refund any portion of a prepayment if (1) the
actual Capital Cost of the Tuscawilla (Phase II) Improvement Project is less than the
estimated Capital Cost upon which the Initial Prepayment Amount was computed,
(2) annual Improvement Assessments will not be imposed for the full number of years
anticipated at the time of such prepayment, or (3) there is a subsequent increase in the
total number of ERUs which would have decreased the amount of such prepayment.
25
SECTION 4.06. ADDITIONAL PREPAYMENT OPTION.
(A) Following the date specified in the notice provided pursuant to Section
4.05(A) hereof, or such later date as the City Commission may allow in its sole
discretion, the owner of each Tax Parcel subject to the Improvement Assessments shall
be entitled to prepay all future unpaid annual Improvement Assessments upon payment of
an amount equal to the sum of (1) the Adjusted Prepayment Amount for such Tax Parcel,
and (2) interest on the Adjusted Prepayment Amount from the most recent date to which
interest on the Obligations has been paid to the next date following such prepayment on
which the City can redeem Obligations after providing all notices required to redeem all
or any portion of the Obligations.
(B) During any period commencmg on the date the annual Improvement
Assessment Roll is certified for collection pursuant to the Uniform Assessment
Collection Act and ending on the next date on which unpaid ad valorem taxes become
delinquent, the City may reduce the amount required to prepay the future unpaid annual
Improvement Assessments for the Tax Parcel by the amount of the Improvement
Assessment that has been certified for collection with respect to such Tax Parcel.
(C) Except as provided in Section 4.08 hereof, the amount of all prepayments
made pursuant to this Section 4.06 shall be final. The City shall not be required to refund
any portion of a prepayment if (1) the Capital Cost of the Tuscawilla (Phase II)
Improvement Project is less than the amount upon which such Adjusted Prepayment
26
Amount was computed, (2) annual Improvement Assessments will not be imposed for the
full number of years anticipated at the time of such prepayment, or (3) there is a
subsequent increase in the total number of ERUs which would have decreased the
amount of such prepayment.
SECTION 4.07. MANDATORY PREPAYMENT.
(A) The owner of a Tax Parcel subject to the Improvement Assessment shall
immediately prepay all future unpaid annual Improvement Assessments for such Tax
Parcel if (1) the Tax Parcel is acquired by a public entity (other than the City) through
condemnation, negotiated sale or otherwise, or (2) a tax certificate has been issued and
remains outstanding in respect of the Tax Parcel and the City, at its sole option, elects to
accelerate the Improvement Assessment. The amount required to prepay the future
unpaid annual Improvement Assessments will be equal to the sum of (1) the Adjusted
Prepayment Amount for such Tax Parcel, and (2) interest on the Adjusted Prepayment
Amount hereof, from the most recent date to which interest on the Obligations has been
paid to the next date following such prepayment on which the City can redeem
Obligations after providing all notices required to redeem all or any portion of the
Obligations.
(B) During any period commencmg on the date the annual Improvement
Assessment Roll is certified for collection pursuant to the Uniform Assessment
Collection Act and ending on the next date on which unpaid ad valorem taxes become
27
delinquent, the City may reduce the amount required to prepay the future unpaid annual
Improvement Assessments for the Tax Parcel by the amount of the Improvement
Assessment that has been certified for collection with respect to such Tax Parcel.
(C) The amount of all prepayments made pursuant to this Section 4.07 shall be
final. The City shall not be required to refund any portion of a prepayment if (1) the
Capital Cost of the Tuscawilla (phase II) Improvement Project is less than the amount
upon which such Adjusted Prepayment Amount was computed, (2) annual Improvement
Assessments will not be imposed for the full number of years anticipated at the time of
such prepayment, or (3) there is a subsequent increase in the total number ofERUs which
would have decreased the amount of such prepayment.
SECTION 4.08. REALLOCATION.
(A) If any Parcel Unit is subdivided into two or more Parcel Units prior to the
date on which the Improvement Assessment has been prepaid: (1) one ERU shall be
assigned to each of the subdivided Parcel Units on the next June 1, or such later date on
which the Property Appraiser provides the City with data to prepare the Improvement
Assessment Roll for the ensuing Fiscal Year, and (2) the Adjusted Prepayment Amounts
shall be adjusted in the manner described in Section 4.04(1) hereof.
(B) If any Parcel Unit is subdivided into two or more Parcel Units following the
date on which the Improvement Assessment has been prepaid: (1) the prepayment
previously made shall be attributed to the subdivided Parcel Unit selected in writing by
28
the owner of the parent Parcel Unit or if no written selection is provided, to a subdivided
Parcel Unit selected by the City Manager, (2) one ERU shall be assigned to each of the
remaining subdivided Parcel Units on the next June 1, or such later date on which the
Property Appraiser provides the City with data to prepare the Improvement Assessment
Roll for the ensuing Fiscal Year; provided, however, that if the annual Improvement
Assessment or Adjusted Prepayment Amount in respect of any subdivided Parcel Unit is
greater than the assessment amount included in the notice provided to each property
owner pursuant to Section 2.03 hereof, the City Manager shall provide an additional
notice to each property owner in the manner described in Section 3.05 of the Ordinance,
providing the date, time and place that the City Commission will conduct a public
hearing to approve the increased annual Improvement Assessment or Adjusted
Prepayment Amount, (3) the Adjusted Prepayment Amounts shall be adjusted in the
manner described in Section 4.04(1) hereof.
(C) If any Vacant Parcel is developed pnor to the date on which the
Improvement Assessment has been prepaid: (1) ERUs shall be assigned to the Vacant
Parcel in the manner described in Section 3.02(D) hereof, and (2) the Adjusted
Prepayment Amounts shall be adjusted in the manner described in Section 4.04(J) hereof.
(D) If any Vacant Parcel is developed prior to the date on which the Tuscawilla
Improvement Assessment has been prepaid: (1) ERU s shall be assigned to the Vacant
Parcel in the manner described in Section 3.02(D) hereof, (2) the number assigned shall
29
be reduced by one ERU to reflect the prepayment previously made, and (3) the Adjusted
Prepayment Amounts shall be adjusted in the manner described in Section 4.04(J) hereof.
SECTION 4.09. IMPROVEMENT ASSESSMENT ROLL.
The City
Manager is hereby directed to prepare a final estimate of the Capital Cost for the
Tuscawilla (Phase II) Improvement Project, and to prepare the preliminary Improvement
Assessment Roll in the manner provided in the Ordinance. The City Manager shall
apportion the Project Cost among the parcels of real property within the Tuscawilla
(Phase II) Assessment Area as reflected on the Tax Roll in conformity with Article IV
hereof. The estimate of Capital Cost and the Improvement Assessment Roll shall be
maintained on file in the office of the City Manager and open to public inspection. The
foregoing shall not be construed to require that the Improvement Assessment Roll be in
printed form if the amount of the Improvement Assessment for each Tax Parcel can be
determined by use of a computer terminal available to the public.
SECTION 4.10. APPLICATION OF IMPROVEMENT ASSESSMENT
PROCEEDS. Proceeds from the Improvement Assessments received during each Fiscal
Year shall be applied by the City in the following order: payment of the Improvement
Assessment Collection Costs; payment of any Transaction Costs not funded from
proceeds of the Obligations; payment of interest due on the Obligations; payment of
principal due on the Obligations; and reimbursement of any amounts advanced by the
30
City to pay principal and interest on the Obligations. Any remaining proceeds will then
be used for prepayment of the Obligations.
31
ARTICLE V
MAINTENANCE ASSESSMENTS
SECTION 5.01. ESTIMATED MAINTENANCE COST. The estimated
Maintenance Cost for the Tuscawilla (Phase II) Improvement Project is $190,000 per
Fiscal Year. The Maintenance Cost of the Tuscawilla (Phase II) Improvement Project
will be funded through the imposition of Maintenance Assessments against property
located in the Tuscawilla (Phase II) Assessment Area.
SECTION 5.02. IMPOSITION OF MAINTENANCE ASSESSMENTS.
The Maintenance Assessments shall be imposed against all property located within the
Tuscawilla (Phase II) Assessment Area, other than Public Use Parcels, for each Fiscal
Year and shall be computed in accordance with this Article V. When imposed, the
Maintenance Assessments for each Fiscal Year shall constitute a lien upon the Tax
Parcels located in the Tuscawilla (Phase II) Assessment Area, pursuant to the Ordinance.
SECTION 5.03. COMPUTATION
OF
MAINTENANCE
ASSESSMENTS. The annual Maintenance Assessments shall be computed for each Tax
Parcel in the manner set forth in this Section 5.03.
(A) ANNUAL MAINTENANCE COMPONENT. The "Annual Maintenance
Component" shall be calculated for each Fiscal Year for each Tax Parcel by (1) dividing
(a) the Maintenance Cost by (b) the total number of ERUs attributable to Tax Parcels
32
within the Tuscawilla (Phase II) Assessment Area, and (2) multiplying the result by the
number ofERUs attributable to the Tax Parcel.
(B) MAINTENANCE ASSESSMENT COLLECTION COST COMPONENT.
The "Maintenance Assessment Collection Cost Component" shall be computed each
Fiscal Year for each Tax Parcel by (1) dividing (a) the Maintenance Assessment
Collection Cost by (b) the total number of ERUs located in the Tuscawilla (Phase II)
Assessment Area, and (2) multiplying the result by the number of ERUs attributable to
the Tax Parcel.
(C) MAINTENANCE ASSESSMENT STATUTORY DISCOUNT AMOUNT.
The "Maintenance Assessment Statutory Discount Amount" shall be computed for each
Tax Parcel as the amount allowed by law as the maximum discount for early payment of
ad valorem taxes and non-ad valorem assessments, such amount to be calculated by
deducting (1) the sum of (a) the Annual Maintenance Component and (b) the
Maintenance Assessment Collection Cost Component, from (2) the amount computed by
dividing (a) the sum of (i) the Annual Maintenance Component and (ii) the Maintenance
Assessment Collection Cost Component, by (b) the factor of 0.96.
(D) MAINTENANCE ASSESSMENT. The annual Maintenance Assessment
for each Tax Parcel shall be computed as the sum of (1) the Annual Maintenance
Component, (2) the Maintenance Assessment Collection Cost Component, and (3) the
Maintenance Assessment Statutory Discount Amount.
33
SECTION 5.04. MAINTENANCE ASSESSMENT ROLL.
The City
Manager is hereby directed to prepare a final estimate of the Maintenance Cost for the
Tuscawilla (Phase II) Improvement Project and to prepare the preliminary Maintenance
Assessment Roll in the manner provided in the Ordinance. The City Manager shall
apportion the Maintenance Cost among the parcels of real property within the Tuscawilla
(Phase II) Assessment Area as reflected on the Tax Roll in conformity with Article V
hereof. The estimate of Maintenance Cost and the Maintenance Assessment Roll shall be
maintained on file in the office of the City Manager and open to public inspection. The
foregoing shall not be construed to require that the Maintenance Assessment Roll be in
printed form if the amount of the Maintenance Assessment for each Tax Parcel can be
determined by use of a computer terminal available to the public.
34
ARTICLE VI
GENERAL PROVISIONS
SECTION 6.01. METHOD OF COLLECTION. The Assessments shall be
collected pursuant to the Uniform Assessment Collection Act.
SECTION 6.02. 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 6.03. EVIDENCE OF PAYMENT. Payment in full of the
Improvement Assessment imposed against any Tax Parcel shall operate as a release of
the Improvement Assessment lien upon such Tax Parcel. Upon request, the City
Manager may issue a written confirmation to evidence such payment; provided however,
that the issuance of written confirmation shall not be required to release the Improvement
Assessment lien. The City may impose an administrative fee to defray the cost of
providing written confirmation pursuant to this Section 6.03.
SECTION 6.04. REPEAL OF PRIOR INCONSISTENT RESOLUTIONS.
All prior resolutions or parts of resolutions in conflict herewith are hereby repealed to the
extent of the conflict.
35
SECTION 6.05. 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 10th day of October, 2005.
CITY COMMISSION OF WINTER
SPRINGS, FLORIDA
(SEAL)
By: _
John F. Bush, Mayor
ATTEST:
By:
Andrea Lorenzo-Luaces, City Clerk
APPROVED AS TO FORM BY THE
WINTER SPRINGS CITY ATTORNEY
By:
Anthony A. Garganese, City Attorney
36
APPENDIX A
DESCRIPTION OF TUSCA WILLA (pHASE II) ASSESSMENT AREA
TUSCA WILLA (PHASE II) IMPROVEMENT AREA GENERAL BOUNDARY
DESCRIPTION
The Tuscawilla (Phase II) Improvement Area shall be defined as all that land lying within the City
of Winter Springs, Florida, Tuscawilla Planned Unit Development, less Oak Forest Subdivision in
its entirety; St. Johns Landing (Plat Book 53, Pages 45-49); Tuscawilla Parcel 90 (aka Arbor Glen,
Plat Book 43, Pages 57-58); Creeks Run (Plat Book 53, Pages 1-3); Tuscawilla Unit 5 (Plat Book
20, Page 18); Tuskawilla Trail Subdivision (Plat Book 41, Page 6); Grand Reserve Subdivision
(Plat Book 48, Pages 73-74); Tuscawilla Tract 15, Parcels I-B and l-C (Yeager property south of
SR 434); St. Stephen's Catholic Church; Church of the New Covenant; Lord of Life Lutheran
Church; Indian Trails Middle School; Keeth Elementary School; and as more specifically defmed
in attachment "A", entitled the Tuscawilla (Phase II) Improvement Area Legal Description by
reference to plat book and pages, and attachment "B" entitled Tuscawilla (Phase II) Improvement
Area Boundary Map.
Plat Book Page (inclusive) Plat Book Page' (inclusive)
50 42-50 Howell Creek
Reserve 1 0-12
49
48 52-54 50 82-84
26 57-59 52 87-88
44 35-37 Reserve at 31-(37) minus
Tuskawilla tract C, (35)
48 minus tract 1
41 42-45 48 36-40
37 53-54 50 3-9
40 98-1 00 No Plat Book and
Page for
Tuscany Place
42 35-36 48 18-25
29 35 43 57-58
30 97-98 33 17-19
45 82-83 20 18
46 64-65 21 32-33
52 1 3-14 22 46-47
48 47-51 23 25-28
48 89-92 24 72-73
46 25-26 Tuscawilla Unit 22
(A)
23
22 4-6 25 57-58
23 78-80 26 51-52
25 33-37 26 53-54
45 18-20 26 55-56
49 8-9 28 98-102
50 20-21 27 22
23 96-98 29 1-2
33 54 32 21-24
49 78-82 37 6-10
55 37-39 36 11-12
40 14-21 20 56-57
40 21 21 11-12
43 53-56 21 1 3-1 4
37 1-4 24 33-35
37 5 54 76-77
46 12-15 16 82-83
46 91-94 17 89-90
33 1-4 18 6-8
40 42-44 24 97 -98
32 32 24 97-98 (Replat)
41 24
Attachment "A"
TUSCAWILLA (PHASE II) IMPROVEMENT AREA
LEGAL DESCRIPTION BY REFERENCE TO
PLAT BOOK AND PAGES
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APPENDIX B
FORM OF NOTICE TO BE PUBLISHED
To Be Published on or Before October 25, 2005
[MAP OF TUSCA WILLA (pHASE II) ASSESSMENT AREA]
NOTICE OF HEARING TO IMPOSE AND
PROVIDE FOR COLLECTION OF NON-AD VALOREM ASSESSMENTS
Notice is hereby given that the City Commission of Winter Springs, Florida, will
conduct a public hearing to consider creation of the Tuscawilla (Phase II) Assessment
Area, as shown above, and to impose non-ad valorem assessments against certain
property located therein and collecting the assessments on the ad valorem tax bill. The
hearing will be conducted by the City Commission at 6:30 P.M., or as soon thereafter as
the matter can be heard, on November 14, 2005, in the City Commission Chambers of
City Hall located at 1126 East State Road 434, Winter Springs, Florida. In accordance
with the Americans with Disabilities Act, persons needing a special accommodation or an
interpreter to participate in this proceeding should contact the City Clerk's office at (407)
327-1800 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. Any person wishing to appeal any decision of
the City Commission with respect to any matter considered will need a record and may
wish to ensure that a verbatim record is made.
The assessments have been proposed 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)
Assessment 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 II) Assessment Area will be based upon the number of residential
dwelling units per parcel of property measured in Equivalent Residential Units "ERU s."
The assignment ofERU's is based on the level of benefit each lot receives from aesthetic
beauty and enhanced safety as a result of the Tuscawilla (Phase II) Improvement Project.
A more specific description is set forth in the Initial Assessment Resolution adopted by
the City Commission on October 10,2005. Copies of the Initial Assessment Resolution,
the plans and specifications for the project, and the preliminary assessment rolls are
available for inspection at the office of the City Manager, located at 1126 East State Road
434, Winter Springs, Florida 32708.
B-1
Annual capital assessments for years and maintenance assessments, for the
life of the project, to fund the Tuscawilla (Phase II) Improvement Project will be
collected on the ad valorem tax bill as authorized by Florida Statutes 197.3632 for a
period of , commencing with the tax bill to be mailed in November 2006. 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.
1800.
If you have any questions, please contact the City Manager's Office at (407) 327-
WINTER SPRINGS, FLORIDA
B-2
APPENDIX C
FORM OF NOTICE TO BE MAILED
***** THIS IS NOT A BILL *****
WINTER SPRINGS, FLORIDA
NOTICE OF HEARING TO IMPOSE
AND PROVIDE FOR COLLECTION OF
SPECIAL ASSESSMENTS IN THE TUSCA WILLA
(PHASE II) ASSESSMENT AREA
To be mailed on or before October 25, 2005
[Property Owner Name]
[Street Address]
[City, State and zip]
Re: Tax Parcel Number [Insert Number]
Tuscawilla (Phase II) Assessment Area
Dear Property Owner:
The Tuscawilla (Phase II) Assessment Area is being created to remove existing
street signage and streetlights and install new decorative street lampposts and signage
along the collector roads in your 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 construction and maintenance costs of
the Tuscawilla (Phase II) Improvement Project will be funded by assessments against the
property located within the Tuscawilla (Phase II) Assessment Area. The construction and
maintenance assessments for each parcel of property are based on 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 (Phase II)
Improvement Project. A more specific description of the assessment program is set forth
in the Initial Assessment Resolution adopted by the City Commission on October 10,
2005. Copies of the Initial Assessment Resolution, the plans and specification for the
Tuscawilla (Phase II) Assessment Area, and the preliminary assessment rolls including
the capital and maintenance assessments are available for your review at the office of the
City Manager, located at 1126 East State Road 434, Winter Springs, Florida 32708.
Information regarding the assessment for your specific property, including the number of
ERUs assigned to your property, is attached to this letter.
C-1
The City intends to issue debt to finance the capital costs of this assessment
project. This will permit the capital cost attributable to your property to be amortized
over a period of . The estimated principal amount of the debt required to finance
construction of the improvements is approximately $ However, you may
choose to prepay your capital assessment in full ($ per ERU) and avoid the
additional financing cost. Please do not send payment now. If the assessments are
imposed, you will receive a separate notice of time and place for payment.
If you do not choose to prepay during the period described in the next notice you
will receive, the amount necessary to pay your assessment in full will be increased by
your share of the financing cost. The City anticipates that financing costs will increase
the prepayment amount by approximately _ percent to $ per ERU.
The annual assessment will include:
· your share of the principal and interest on the debt (unless you choose to
prepay that amount);
· your share of the maintenance costs;
· your share of the collection cost of the assessments; and
· the maximum discount allowed for early payment under the Uniform
Assessment Collection Act.
The City expects to collect approximately $ per year for the purposes
described in this notice. The City intends to include annual assessments on your ad
valorem tax bill. Failure to pay your assessments will cause a tax certificate to be issued
against the property which may result in a loss of title.
A public hearing will be conducted by the City Commission at 6:30 P.M., or as
soon thereafter as the matter can be heard, on November 14, 2005, in the City
Commission Chambers of City Hall located at 1126 East State Road 434, Winter Springs,
Florida for the purpose of receiving comments on the proposed assessments, including
collection on the ad valorem tax bill. 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 made. In accordance with the
C-2
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 at
least 48 hours prior to the date of the hearing.
If you have any questions, please contact the City Manager's office at
(407) 327-1800.
WINTER SPRINGS, FLORIDA
C-3
* * * * * SEND NO MONEY NOW. THIS IS NOT AN INVOICE * * * * *
TUSCA WILLA (PHASE II) ASSESSMENT AREA
[PROPERTY OWNER NAME]
Tax Parcel Number [INSERT NUMBER]
Total number ofERUs attributed to property:
[INSERT NUMBER]
Initial prepayment amount (if prepay prior to City financing): $[INSERT AMOUNT]
Adjusted prepayment amount (if prepay after City financing): $[INSERT AMOUNT]
Annual Capital Assessment:
$[INSERT AMOUNT]
$[INSERT AMOUNT]
$[INSERT AMOUNT]
Annual Maintenance Assessment:
Total Annual Assessment:
Number of annual capital payments:
Expected date of first bill:
November, 2006
Total amount of annual payments:
$[INSERT AMOUNT]
* * * * * SEND NO MONEY NOW. THIS IS NOT AN INVOICE * * * * *
C-4
City of Winter Springs
1126 E. State Road 434
Winter Springs, Florida 32708
ATTACHMENT 2
NON-BINDING STRA W BALLOT
BALLOT
CITY OF WINTER SPRINGS · SEMINOLE COUNTY, FLORIDA.
Tuscawilla Lighting And Beautification District
PROPOSED INCREASE IN CAPITAL & MAINTENANCE ASSESSMENT
· INSTRUCTIONS: TO VOTE,COMPLETEL Y FILL IN THE SQUARE NEXT TO YOUR CHOICE. .
Use a permanent marking device such as an ink pen. If you make a mistake, a new ballot
may be picked up at City Hall. If you erase or make other marks, your vote may not count.
Ballot must be received at City Hall no later than September 23, 2005.
RELATIVE TO THE PROPOSED IMPROVEMENTS TO THE
TUSCAWILLA LIGHTING AND BEAUTIFICATION DISTRICT
PHASE 2 PROGRAM, IT IS MY WISH THAT THE CITY
COMMISSION
o APPROVE
o REJECT
THE PROPOSED IMPROVEMENTS AND RELATED INCREASE
IN MAINTENANCE ASSESSMENTS TO MAINTAIN THESE
IMPROVEMENTS.
Tax Parcel Number:
Printed Name
Date
Signature Of Property Owner
IMPORTANT NOTICE REGARDING PROPOSED INCREASE IN
BEAUTIFICATION ASSESSMENT
Dear Tuscawilla Resident:
On November 14, 2005, the City Commission will make a decision regarding proposed
increases of yearly assessments to fund proposed improvements to the Tuscawilla
Lighting And Beautification District.
The Commission desires to acquire a good understanding of Tuscawilla property owners'
support for these improvements.
To accomplish this, the Commission has authorized a non-binding advisory vote of the
property owners of the Tuscawilla Lighting and Beautification District on the proposal.
One vote per property will be allowed.
To let your City Commissioners know your wishes regarding your support of the
proposed improvements, please take the following action:
1) Review the enclosed fact sheet.
2) Following your review of the fact sheet please indicate your vote on the
enclosed ballot, as instructed.
3) Return your ballot in the enclosed envelope no later than September 23,2005
to: City Clerk, T.L.B.D. Straw Ballot, 1126 E. SR 434, Winter Springs, FL
32708.
If you need any additional information please contact the Urban Beautification
Division Manager at (407) 327-5976.
Sincerely,
%~w. ?H~
Ronald W. McLemore
City Manager
RWM/sr
Tuscawilla Lighting and Beautification District (T.L.B.D.)
Dear Tuscawilla Resident:
COMPLETING THE JOB
With your support, the members of your T.L.B.D. Advisory Board set out several years ago on an
ambitious program to beautity Tuscawilla. Now that we have completed Phase I, we need your
continuing support to complete the job through the implementation of Phase II of the Beautification
Program.
Phase I consisted of landscaping, hardscaping, fountains, and lighting improvements to nine
Tuseawilla entrances and the Winter Springs Boulevard medians. The success of the Phase I program
has contributed to Tuscawilla being one of the most desirable communities in Seminole County.
Phase II of the Beautification Program for Tuscawilla will install upgraded street lighting and decorative
street signage along roughly 12 miles of streets including Northern Way, Seneca Boulevard, Vistawilla
Drive, Tuscora Drive, Trotwood Boulevard, Deer Run, Howell Creek Drive, Dyson Drive, Greenbriar
Lane, and Shetland Avenue. When completed, this project will look much like the street lighting and
street signage upgrades you currently see along Winter Springs Boulevard that were installed in
Phase L
Based upon the very favorable results realized from Phase I of the Beautification Program, your
Advisory Board is confident the second phase will provide additional value to Tuscawilla in two
important ways. First, the improved lighting will make our streets safer and homes more secure.
Second, the improved aesthetics provided by the new decorative lighting and signage will
increase our appeal to "isitors and future home buyers.
It is estimated that these improvements will add only a $55 to $65 increase per year to your current
annual assessment. That's a small price to pay for the benefits we will receive.
Public meetings will be held on August 17th and September 21, 2005 at 7:00PM at Winter
Springs City Hall to provide you with additional information and to receive your input.
Additionally, on or about September 9, 2005 you will receive a non binding straw-ballot that will
allow you to vote your choice for these improvements.
Thank You F or Your Continuing Support,
~
Gary Hillery
Chairman, T.L.B.D.
Additional information on the Tuscawilla Phase Two Beautification Program may be downloaded
(in .pdffomlat) at: www.winterspringsfl.org. If you would like to speak with a representative from the City of
Winter Springs regarding this project, please call: (407) 327-5976.
SPECIAL ADVISORY
YOUR LIGHTING AND BEAUTIFICATION
DISTRICT ASSESSMENT MAY BE GOING UP
TO FUND PHASE II IMPROVEMENTS.
FOR FURTHER INFORMATION PLEASE CAREFULLY
REVIEW THE INFORMATION ON THE REVERSE SIDE FROM
TUSCAWILLA LIGHTING AND BEAUTIFICATION DISTRICT
CHAIRMAN GARY HILLERY
PROPOSED IMPROVEMENTS FACT SHEET
The Tuscawilla Lighting And Beautification District Advisory Board is proposing
additional improvements that will result in an increase of the yearly assessments.
FREQUENTLY ASKED QUESTIONS
Q: What improvements are being proposed?
A: As part of the Tuscawilla Lighting and Beautification
District's improvement plan, the Advisory Board is proposing
a project to install new street lighting and signage along the
following streets: Northern Way, Seneca Boulevard, Vistawilla
Drive, Tuscora Drive, Trotwood Boulevard, Deer Run, Howell
Creek Drive, Dyson Drive, Greenbriar Lane, and Shetland
Avenue.
Q: Why are the improvements being proposed?
A: These improvements are being proposed to finish the
Advisory Board's two phase plan of beautification for the
Tuscawilla Community. The first phase of the plan has been
recently completed, improving nine entrances and
Winter Springs Boulevard by upgrading fountains, hard-
scaping, signage, and landscaping.
Q: How does this project benefit Tuscawilla Property Owners?
A: Based upon results of the first phase ofthe enhancement project,
your Advisory Board believes the second phase will provide
additional value to Tuscawilla by way of increased appeal
to potential home buyers and additional safety for current home
owners.
Street Lighting
Street Signage
Q: How does this project benefit my family?
A: The main benefit you and your family will notice
is additional street lighting spaced strategically
to provide greater visibility and safety during the
evening on main roadways throughout Tuscawilla.
Q: How long will the project take to complete?
A: The project will take at least two years to complete.
Q: Will this cause my annual assessments to increase?
A: The proposed improvements will increase your current
annual assessment an estimated $55 to $65 per year.
Q: Are there currently any other projects being
considered that will increase my annual
assessments?
A: Not at this time. The Advisory Board's goal is to do
an excellent job at maintaining the Tuscawilla Lighting
and Beautification District while protecting your home
investment. All at an affordable cost. The District's
operational costs continue to be one of the most
affordable and well managed in Central Florida,
however, an additional increase in the maintenance
assessment may eventually be required as costs of
contracted services escalate.
Q: Willi have input into this decision before it is made?
A: The Tuscawilla Lighting and Beautification District will
hold meetings to gather public opinion regarding the
Phase 2 project. An advisory referendum in the form of
a 'straw ballot' will be sent to each affected homeowner
allowing for written feedback to the Commission.
Finally, the project will be presented to the City
Commission for approval where public input will also
be considered before a decision is rendered.
If you have additional questions, please call the City
Urban Beautification Division Manager at:
(407) 327-5976.
ATTACHMENT 3
ORDINANCE NO. 98-.LQ!t.
AN ORDINANCE OF THE CITY OF WINTER SPRINGS,
FLORIDA RELATING TO CAPITAL IMPROVEMENTS AND
RELATED SERVICES PROVIDING A SPECIAL BENEFIT TO
LOCAL AREAS WITHIN THE CITY OF WINTER SPRINGS,
FLORIDA; PROVIDING DEFINITIONS AND FINDINGS;
PROVIDING FOR TITLE AND CITATION; PROVIDING FOR
THE CREATION OF ASSESSMENT AREAS; AUTHORIZING
THE IMPOSITION AND COLLECTION OF SPECIAL
ASSESSMENTS TO FUND THE COST OF CAPITAL
IMPROVEMENTS AND RELATED SERVICES PROVIDING A
SPECIAL BENEFIT TO LOCAL AREAS WITHIN THE CITY OF
WINTER SPRINGS; PROVIDING FOR THE OPTIONAL AND
MANDATORY PREPAYMENT OF ASSESSMENTS;
ESTABLISHING PROCEDURES FOR NOTICE AND
ADOPTION OF ASSESSMENT ROLLS AND FOR
CORRECTION OF ERRORS AND OMISSIONS; PROVIDING
THAT ASSESSMENTS CONSTITUTE A LIEN ON ASSESSED
PROPERTY UPON ADOPTION OF THE ASSESSMENT
ROLLS; ESTABLISHING PROCEDURES AND METHODS
FOR COLLECTION OF ASSESSMENTS. INCLUDING
ASSESSMENTS IMPOSED ON GOVERNMENT PROPERTY;
AUTHORIZING THE ISSUANCE OF OBLIGATIONS
SECURED BY ASSESSMENTS; PROVIDING FOR VARIOUS
RIGHTS AND REMEDIES OF THE HOLDERS OF SUCH
OBLIGATIONS; PROVIDING THAT SUCH OBLIGATIONS
WILL NOT CREATE A GENERAL DEBT OR OBLIGATION OF
THE CITY; PROVIDING FOR SEVERABILITY; AND
PROVIDING AN EFFECTIVE DATE.
BE IT ORDAINED BY THE CITY COMMISSION OF THE CITY OF WINTER
SPRINGS, FLORIDA:
1
ARTICLE I
INTRODUCTION
SECTION 1.01. DEFINITIONS. When used in this Ordinance, the following
terms shall have the following meanings, unless the context clearly requires otherwise:
"Annual Local Improvement Assessment Resolution" means the resolution
described in Section 3.07 hereof, approving the Local Improvement Assessment Roll for
a specific Fiscal Year.
"Annual Related Service Assessment Resolution" means the resolution
described in Section 4.07 hereof, approving the Related Service Assessment Roll for a
specific Fiscal Year.
"Assessment" means a special assessment lawfully imposed by the City against
property located within an Assessment Area for the payment of the Project Cost of Local
Improvements or the Operating Cost of Related Services.
"Assessment Area" means any of the areas created by resolution of the City
Commission pursuant to Section 2.01 hereof, that specially benefit from the acquisition
and construction of any Local Improvements or Related Services.
"Assessment Unit" means the unit or criteria utilized to determine the Assessment
for each parcel of property, as set forth in the Initial Local Improvement Assessment
Resolution or the Initial Related Service Assessment Resolution. "Assessment Units" may
include, by way of example only and not limitation, one or a combination of the following:
front footage, platted lots or parcels of record, land area, improvement area, equivalent
residential connections, permitted land use, trip generation rates, rights to future trip
2
generation capacity under applicable concurrency management regulations, or any other
physical characteristic or reasonably expected use of the property that is logically related
to the Local Improvement or Related Service to be funded from proceeds of the
Assessment.
"Capital Cost" means all or any portion of the expenses that are properly
attributable to the acquisition, design, construction, installation, reconstruction, renewal
or replacement (including demolition, environmental mitigation and relocation) of Local
Improvements and imposition of the related Assessments under generally accepted
accounting principles; and including reimbursement to the City for any funds advanced for
Capital Cost and interest on any interfund or intrafund loan for such purposes.
"City" means the City of Winter Springs, Florida.
"City Clerk" means the official custodian of all City records and papers of an official
character as set forth in Section 4.10 of the City Charter, or her designee.
"City Commission" means the City Commission for the City.
"City Manager" means the administrative and executive head of the City as set
forth in Article V of the City Charter, or his designee.
"Final Local Improvement Assessment Resolution" means the resolution
described in Section 3.06 hereof, which shall confirm, modify or repeal the Initial Local
Improvement Assessment Resolution and which shall be the final proceeding for the
imposition of a Local Improvement Assessment.
"Final Related Service Assessment Resolution" means the resolution described
in Section 4.06 hereof, which shall confirm, modify or repeal the Initial Related Service
3
Assessment Resolution and shall be the final proceeding for the imposition of a Related
Service Assessment.
"Fiscal Year" means the period commencing on October 1 of each year and
continuing through the next succeeding September 30, or such other period as may be
prescribed by law as the fiscal year for the City.
"Government Property" means property owned by the United States of America,
the State of Florida, a county, a special district, a municipal corporation, or any of their
respective agencies or political subdivisions.
"Initial Local Improvement Assessment Resolution" means the resolution
described in Section 3.02 hereof, which shall be the initial proceeding for the imposition
of a Local Improvement Assessment.
"Initial Related Service Assessment Resolution" means the resolution described
in Section 4.02 hereof, which shall be the initial proceeding for the imposition of a Related
Service Assessment.
"Local Improvement" means a capital improvement program or plan for the
construction or installation by the City for the special benefit of a neighborhood or other
local area.
"Local Improvement Assessment" means a special assessment imposed by the
City pursuant to Section 3.01 hereof upon each parcel of property within the Assessment
Area.
"Local Improvement Assessment Roll" means the special assessment roll
relating to Local Improvement Assessments, approved by a Final Local Improvement
4
Assessment Resolution or an Annual Loca/lmprovement Assessment Resolution pursuant
to Section 3.06 or Section 3.07 hereof.
"Obligations" means bonds or other evidence of indebtedness including but not
limited to, notes, commercial paper, capital leases or any other obligation issued or
incurred to finance any portion of the Project Cost of Local Improvements and secured, in
whole or in part, by proceeds of the Assessments.
"Operating Cost" means all or any portion of the expenses that are properly
attributable to Related Services under generally accepted accounting principles, including,
without limiting the generality of the foregoing, reimbursement to the City for any funds
advanced for Related Services, and interest on any interfund or intrafund loan for such
purpose.
"Ordinance" means this Local Improvement and Related Service Assessment
Ordinance.
"Pledged Revenue" means, as to any series of Obligations, (A) the proceeds of
such Obligations, including investment earnings, (8) proceeds of the Assessments
pledged to secure the payment of such Obligations, and (C) any other legally available
non-ad valorem revenue pledged, at the City Commission's sole option, to secure the
payment of such Obligations, as specified by the ordinance and resolution authorizing
such Obligations.
"Project Cost" means (A) the Capital Cost of a Local Improvement, (8) the
Transaction Cost associated with the Obligations which financed the Local Improvement,
(C) interest accruing on such Obligations for such period of time as the City deems
5
appropriate, (0) the debt service reserve fund or account, if any, established for the
Obligations which financed the Local Improvement, and (E) any other costs or expenses
related thereto.
"Property Appraiser" means the Seminole County Property Appraiser.
"Related Service" means the operation and maintenance of a Local Improvement.
"Related Service Assessment" means an annual special assessment imposed by
the City pursuant to Section 4.01 hereof upon each parcel of property within the
Assessment Area.
"Related Service Assessment Roll" means the special assessment roll relating
to Related Service Assessments, approved by a Final Related Service Assessment
Resolution or an Annual Related Service Assessment Resolution pursuant to Section 4.06
or Section 4.07 hereof.
"Related Service Cost" means all expenses that are properly attributable to
maintenance of the Local Improvement (excluding amounts paid or reimbursed by FOOT)
under generally accepted accounting principles, including, without limiting the generality
of the foregoing, reimbursement to the City for any moneys advanced for Related Service,
and interest on any interfund loan for such purposes.
"Resolution of Intent" means the resolution expressing the City Commission's
intent to collect Assessments on the ad valorem tax bill required by the Uniform
Assessment Collection Act.
"Tax Collector" means the Seminole County Tax Collector.e
6
"Tax Roll" means the real property ad valorem tax assessment roll maintained by
the Property Appraiser for the purpose of the levy and collection of ad valorem taxes.
"Transaction Cost" means the costs, fees and expenses incurred by the City in
connection with the issuance and sale of any series of Obligations, including but not
limited to (A) rating agency and other financing fees; (8) the fees and disbursements of
bond counsel; (C) the underwriters' discount; (0) the fees and disbursements of the City's
financial advisor; (E) the costs of preparing and printing the Obligations, the preliminary
official statement, the final official statement, and all other documentation supporting
issuance of the Obligations; (F) the fees payable in respect of any municipal bond
insurance policy; (G) administrative, development, credit review, and all other fees
associated with any pooled commercial paper or similar interim financing program; and (H)
any other costs of a similar nature incurred in connection with issuance of such
Obligations.
"Uniform Assessment Collection Act" means sections 197.3632 and 197.3635,
Florida Statutes, or any successor statutes authorizing the collection of non-ad valorem
assessments on the same bill as ad valorem taxes, and any applicable regulations
promulgated thereunder.
SECTION 1.02.
INTERPRETATION; TITLE AND CITATION.
(A) Unless the context indicates otherwise, words importing the singular number
include the plural number and vice versa; the terms "hereof," "hereby," "herein," "hereto,"
"hereunder" and similar terms refer to this Ordinance; and the term "hereafter" means
after, and the term "heretofore" means before, the effective date of this Ordinance. Words
7
of any gender include the correlative words of the other gender, unless the sense indicates
otherwise.
(B) This Ordinance, being necessary for the welfare of the inhabitants of the City,
particularly the owners of property located within the Assessed Areas, shall be liberally
construed to effect the purposes hereof.
(C) This Ordinance shall be known and cited as the "Locallmprovement and
Related Service Assessment Ordinance."
SECTION 1.03.
GENERAL FINDINGS. It is hereby ascertained, determined
and declared that:
(A) Pursuant to Article VIII, Section 2(b) of the Florida Constitution and sections
166.021 and 166.041, Florida Statutes, the City Commission has all powers of local self-
government to perform municipal functions and to render municipal services except when
prohibited by law and such power may be exercised by the enactment of legislation in the
form of City ordinances.
(B) The City Commission may exercise any governmental, corporate, or
proprietary power for a municipal purpose except when expressly prohibited by law, and
the City Commission may legislate on any subject matter on which the Florida Legislature
may act, except those subjects described in (a), (b), (c), and (d) of section 166.021(3),
Florida Statutes. The subject matter of paragraphs (a), (b), (c), and (d) of section
166.021 (3), Florida Statutes, are not relevant to imposition of assessments related to Local
Improvements or Related Services within the City.
8
(C) The Assessments imposed pursuant to this Ordinance will be imposed by the
City Commission, not the Property Appraiser or Tax Collector. Any activity of the Property
Appraiser or Tax Collector under the provisions of this Ordinance shall be construed solely
as ministerial.
(D) The subject matter of this Ordinance concerns the City's budget and capital
programs; accordingly, this Ordinance shall not be subject to reconsideration pursuant to
Article IX, Section 9.01 of the City Charter.
9
ARTICLE II
ASSESSED AREAS AND ADVISORY COMMITTEES
SECTION 2.01. DEFINITION OF ASSESSED AREAS. The City Commission
is hereby authorized to define Assessed Areas in accordance with the procedures set forth
herein to include property located within the incorporated area of the City. Each Assessed
Area shall encompass only that property specially benefitted by the Local Improvements
or Related Services proposed for funding from the proceeds of Assessments to be
imposed therein.
SECTION 2.02.
CREATION OF ADVISORY COMMITTEES.
(A) The City Commission may establish by resolution an advisory committee for
any Assessment Area within which Assessments are imposed.
(8) Each advisory committee shall consist of at least five members appointed by
the City Commission. Members of the advisory committee may be residents or persons
with a vocational or investment interest in the Assessed Area. All members of any
advisory committee shall serve at the pleasure of the City Commission.
(C) Each advisory committee, for its respective Assessed Area, and in
conjunction with City staff personnel, shall timely provide input and recommendations to
City staff or City consulting professionals assigned the task of providing technical
assistance in the following activities: (1) development of a budget for the desired Local
Improvement or Related Services, (2) imposition of Assessments to fund the Local
Improvement or Related Services, (3) issuance of the Obligations when required, and (4)
maintenance of the Local Improvement or the provision of Related Services. The advisory
10
committee shall review and discuss issues related to the foregoing and other directly
related matters of interest to the owners of property within the respective Assessed Areas
and make such recommendations thereon as the advisory committee deems appropriate.
(D) Unless otherwise provided by resolution of the City Commission: (1) each
initial member of an advisory committee shall be nominated (one each) by the City
Commission; however each nominee shall be confirmed by majority vote of the entire City
Commission, (2) two members of the advisory committee first appointed, by the
Commissioners from seats 2 and 4, shall serve 2-year terms and the remaining three
members first appointed shall serve 3-year terms; thereafter members shall serve not more
than two consecutive 3-year terms; persons serving partial terms shall be entitled to serve
the partial term and two full consecutive 3-year terms, (3) each advisory committee shall
have the authority to determine its own rules and procedures, provided that such rules and
procedures are not inconsistent with law or direction of the City Commission; (4) each
advisory committee may elect from its members a chairman and such officers as it may
deem appropriate; however, each advisory committee shall designate from its members
one person who shall serve as the official liaison between the advisory committee and the
City; such liaison shall direct all formal communications to the City Manager regarding the
business of the advisory committee; (5) all meetings of the advisory committee shall be
noticed in advance and be held at City Hall and in all ways conducted in conformance with
all government in-the-sunshine and open public-records laws, (6) on matters requiring a
vote of the membership of the advisory committee, all members shall vote unless an actual
conflict of interest is stated on the record, (7) each advisory committee shall meet not less
11
than once quarterly failure to attend three meetings in anyone twelve month period or
three consecutive advisory committee meetings shall be grounds for removal.
SECTION 2.03.
LANDOWNER PETITION PROCESS. At its option, the City
Commission may establish or ratify a process pursuant to which the owners of property
may petition or provide direction to the Commission relative to the creation of an Assessed
Area to fund Local Improvements and Related Services. Notwithstanding any such
process established or ratified pursuant to this Ordinance, the City Commission shall retain
the authority to create Assessed Areas without a landowner petition non-binding ballot.
12
ARTICLE III
LOCAL IMPROVEMENT ASSESSMENTS
SECTION 3.01. AUTHORITY. The City Commission is hereby authorized to
impose Local Improvement Assessments against property located within an Assessed
Area to fund the Project Cost of Local Improvements. The Assessment shall be computed
in a manner that fairly and reasonably apportions the Project Cost among the parcels of
property within the Assessed Area, based upon objectively determinable Assessment
Units.
SECTION 3.02.
INITIAL
LOCAL
IMPROVEMENT
ASSESSMENT
RESOLUTION. The initial proceeding for defining an Assessed Area and imposition of a
Local Improvement Assessment shall be the City Commission's adoption of an Initial Local
Improvement Assessment Resolution. The Initial Local Improvement Assessment
Resolution shall (A) describe the property to be located within the proposed Assessed
Area; (B) describe the Local Improvement proposed for funding from proceeds of the Local
Improvement Assessments; (C) estimate the Capital Cost and Project Cost; (0) describe
with particularity the proposed method of apportioning the Capital Cost and Project Cost
among the parcels of property located within the proposed Assessed Area, such that the
owner of any parcel of property can objectively determine the number of Assessment Units
and the amount of the Assessment; (E) describe the provisions, if any, for acceleration and
prepayment of the Assessment; (F) describe the provisions, if any, for reallocating the
Assessment upon future subdivision; and (8) include specific legislative findings that
recognize the fairness provided by the apportionment methodology.
13
SECTION 3.03. LOCAL IMPROVEMENT ASSESSMENT ROLL.
(A) The City Clerk shall prepare a preliminary Local Improvement Assessment
Roll that contains the following information:
(1) a summary description of each parcel of property (conforming
to the description contained on the Tax Roll) subject to the Local
Improvement Assessment;
(2) the name of the owner of record of each parcel, as shown on
the Tax Roll;
(3) the number of Assessment Units attributable to each parcel;
(4) the estimated maximum annual Local Improvement
Assessment to become due in any Fiscal Year for each Assessment Unit;
and
(5) the estimated maximum annual Local Improvement
Assessment to become due in any Fiscal Year for each parcel.
(B) Copies of the Initial Local Improvement Assessment Resolution and the
preliminary Local Improvement Assessment Roll shall be on file in the office of the City
Clerk and open to public inspection. The foregoing shall not be construed to require that
the Local Improvement Assessment Roll be in printed form if the amount of the Local
Improvement Assessment for each parcel of property can be determined by use of a
computer terminal available to the public.
SECTION 3.04. NOTICE BY PUBLICATION. After filing the Local Improvement
Assessment Roll in the office of the City Clerk, as required by Section 3.03(6) hereof, the
14
City Clerk shall publish once in a newspaper of general circulation within the City a notice
stating that at a public hearing of the City Commission will be held on a certain day and
hour, not earlier than 20 calendar days from such publication, at which hearing the City
Commission will receive written comments and hear testimony from all interested persons
regarding definition of the Assessed Area and adoption of the Final Local Improvement
Assessment Resolution. The published notice shall conform to the requirements set forth
in the Uniform Assessment Collection Act.
SECTION 3.05. NOTICE BY MAIL. In addition to the published notice required
by Section 3.04, the City Clerk shall provide notice of the proposed Local Improvement
Assessment by first class mail to the owner of each parcel of property subject to the
Assessment. The mailed notice shall conform to the requirements set forth in the Uniform
Assessment Collection Act. Notice shall be mailed at least 20 calendar days prior to the
hearing to each property owner at such address as is shown on the Tax Roll on the
twentieth calendar day prior to the date of mailing. Notice shall be deemed mailed upon
delivery thereof to the possession of the U. S. Postal Service. The City Clerk may provide
proof of such notice by affidavit. Failure of the owner to receive such notice due to mistake
or inadvertence shall not affect the validity of the Local Improvement Assessment Roll nor
release or discharge any obligation for the payment of a local Improvement Assessment
imposed by the City Commission pursuant to this Ordinance.
SECTION 3.06.
ADOPTION OF FINAL LOCAL IMPROVEMENT
ASSESSMENT RESOLUTION. At the time named in such notice, or such time to which
an adjournment or continuance may be taken, the City Commission shall receive written
15
objections and hear testimony of interested persons and may then, or at any subsequent
meeting of the City Commission, adopt the Final Local Improvement Assessment
Resolution which shall (A) define the Assessed Area; (8) confirm, modify or repeal the
Initial Local Improvement Assessment Resolution with such amendments, if any, as may
be deemed appropriate by the City Commission; (C) establish the maximum amount of the
Local Improvement Assessment for each Assessment Unit; (D) approve the Local
Improvement Assessment Roll, with such amendments as it deems just and right; and (E)
determine the method of collection. Following adoption of the Final Local Improvement
Assessment Resolution but prior to the date on which the Local Improvement Assessment
Roll is certified for collection pursuant to Article V hereof, the City Commission may obtain
a written legal opinion that the Local Improvement Assessments have been validly
imposed from the Office of the City Attorney, an attorney-at-law or firm of attorneys of
recognized standing in matters pertaining to local government law; provided however, that
the failure to obtain such opinion shall not invalidate the Local Improvement Assessments
or affect the factual findings made by the City Commission in connection therewith.
SECTION 3.07.
ANNUAL LOCAL IMPROVEMENT ASSESSMENT
RESOLUTION. During its budget adoption process, the City Commission shall adopt an
Annual Local Improvement Assessment Resolution for each Fiscal Year in which Local
Improvement Assessments will be imposed to approve the Local Improvement Assessment
Roll for such Fiscal Year. The Final Local Improvement Assessment Resolution shall
constitute the Annual Local Improvement Assessment Resolution for the initial Fiscal Year.
The Local Improvement Assessment Roll shall be prepared in accordance with the Initial
16
Local Improvement Assessment Resolution, as confirmed or amended by the Final Local
Improvement Assessment Resolution. If the proposed Local Improvement Assessment for
any parcel of property exceeds the maximum amount established in the notice provided
pursuant to Section 3.05 hereof or if a Local Improvement Assessment is imposed against
property not previously subject thereto, the City Commission shall provide notice to the
owner of such property in accordance with Sections 3.04 and 3.05 hereof and conduct a
public hearing prior to adoption of the Annual Local Improvement Assessment Resolution.
Failure to adopt an Annual Local Improvement Assessment Resolution during the budget
adoption process for a Fiscal Year may be cured at any time.
SECTION 3.08.
EFFECT OF LOCAL IMPROVEMENT ASSESSMENT
RESOLUTIONS. The adoption of the Final Local Improvement Assessment Resolution
shall be the final adjudication of the issues presented (including, but not limited to, the
apportionment methodology, the rate of assessment, the adoption of the Local
Improvement Assessment Roll and the levy and lien of the Local Improvement
Assessments), unless proper steps are initiated in a court of competent jurisdiction to
secure relief within 20 days from the date of City Commission adoption of the Final Local
Improvement Assessment Resolution. The Local Improvement Assessments for each
Fiscal Year shall be established upon adoption of the Annual Local Improvement
Assessment Resolution. The Local Improvement Assessment Roll, as approved by the
Annual Local Improvement Assessment Resolution, shall be certified to the Tax Collector,
or such other official as the City Commission by resolution deems appropriate.
SECTION 3.09.
LIEN OF ASSESSMENTS.
17
(A) Upon adoption of the Annual Local Improvement Assessment Resolution for
each Fiscal Year, Local Improvement Assessments to be collected under the Uniform
Assessment Collection Act 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 paid. The lien shall be deemed perfected
upon adoption by the City Commission of the Annual Local Improvement Assessment
Resolution and shall attach to the property included on the Local Improvement
Assessment Roll as of the prior January 1, the lien date for ad valorem taxes.
(8) Upon adoption of the Final Local Improvement Assessment Resolution, Local
Improvement Assessments to be collected under any alternative method of collection
provided in Section 5.02 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 paid. The lien shall be deemed perfected
on the date notice thereof is recorded in the Official Records of Seminole County, Florida.
SECTION 3.10.
REVISIONS TO LOCAL IMPROVEMENT ASSESSMENTS.
If any Local Improvement Assessment made under the provisions of this Ordinance is
either in whole or in part annulled, vacated or set aside by the judgment of any court, or
if the City Commission is satisfied that any such Local Improvement Assessment is so
irregular or defective that the same cannot be enforced or collected, or if the City
Commission has failed to include any property on the Local Improvement Assessment Roll
18
which property should have been so included, the City Commission may take all necessary
steps to impose a new Local Improvement Assessment against any property benefitted by
the Local Improvement, following as nearly as may be practicable, the provisions of this
Ordinance and in case such second Local Improvement Assessment is annulled, the City
Commission may obtain and impose other Local Improvement Assessments until a valid
Local Improvement Assessment is imposed.
SECTION 3.11.
PROCEDURAL IRREGULARITIES. Any irregularity in the
proceedings in connection with the levy of any Local Improvement Assessment under the
provisions of this Ordinance shall not affect the validity of the same after the approval
thereof, and any Local Improvement Assessment as finally approved shall be competent
and sufficient evidence that such Local Improvement Assessment was duly levied, that the
Local Improvement Assessment was duly made and adopted, and that all other
proceedings adequate to such Local Improvement Assessment were duly had, taken and
performed as required by this Ordinance; and no variance from the directions hereunder
shall be held material unless it be clearly shown that the party objecting was materially
injured thereby. Notwithstanding the provisions of this Section, any party objecting to a
Local Improvement Assessment imposed pursuant to this Ordinance must file an objection
with a court of competent jurisdiction within the time periods prescribed herein.
SECTION 3.12. CORRECTION OF ERRORS AND OMISSIONS.
(A) No act of error or omission on the part of the City Commission, City Manager,
Property Appraiser, Tax Collector, City Clerk, or their respective deputies or employees,
19
shall operate to release or discharge any obligation for payment of any Local Improvement
Assessment imposed by the City Commission under the provisions of this Ordinance.
(B) The number of Assessment Units attributed to a parcel of property may be
corrected at any time by the City Manager. Any such correction which reduces a Local
Improvement Assessment shall be considered valid from the date on which the Local
Improvement Assessment was imposed and shall in no way affect the enforcement of the
Local Improvement Assessment imposed under the provisions of this Ordinance. Any such
correction which increases a Local Improvement Assessment or imposes a Local
Improvement Assessment on omitted property shall first require notice to the affected
owner in the manner described in Section 3.05 hereof, providing the date, time and place
that the City Commission will consider confirming the correction and offering the owner an
opportunity to be heard.
(C) After the Local Improvement Assessment Roll has been delivered to the Tax
Collector in accordance with the Uniform Assessment Collection Act, any changes,
modifications or corrections thereto shall be made in accordance with the procedures
applicable to errors and insolvencies for ad valorem taxes.
20
ARTICLE IV
RELATED SERVICE ASSESSMENTS
SECTION 4.01.
AUTHORITY. The City Commission is hereby authorized to
impose Related Service Assessments against property located within an Assessed Area
to fund the Operating Cost of Related Services. The Assessment shall be computed in a
manner that fairly and reasonably apportions the Operating Cost among the parcels of
property within the Assessed Area, based upon Objectively determinable Assessment
Units.
SECTION 4.02.
INITIAL RELATED SERVICE ASSESSMENT RESOLUTION.
The initial proceeding for defining an Assessed Area and imposition of a Related Service
Assessment shall be the City Commission's adoption of an Initial Related Service
Assessment Resolution. The Initial Related Service Assessment Resolution shall (A)
describe the property to be located within the proposed Assessed Area; (B) describe the
Related Service proposed for funding from proceeds of the Related Service Assessments;
(C) estimate the Operating Cost; (0) describe with particularity the proposed method of
apportioning the Operating Cost among the parcels of property located within the proposed
Assessed Area, such that the owner of any parcel of property can objectively determine
the number of Assessment Units and the amount of the Assessment; (E) describe the
provisions, if any, for acceleration and prepayment of the Assessment; (G) describe the
provisions, if any, for reallocating the Assessment upon future subdivision; and (H) include
specific legislative findings that recognize the fairness provided by the apportionment
methodology.
21
SECTION 4.03.
RELATED SERVICE ASSESSMENT ROLL.
(A) The City Clerk shall prepare a preliminary Related Service Assessment Roll
that contains the following information:
(1) a summary description of each parcel of property (conforming
to the description contained on the Tax Roll) subject to the Related Service
Assessment;
(2) the name of the owner of record of each parcel, as shown on
the Tax Roll;
(3) the number of Assessment Units attributable to each parcel;
(4) the estimated maximum annual Related Service Assessment
to become due in any Fiscal Year for each Assessment Unit; and
(5) the estimated maximum annual Related Service Assessment
to become due in any Fiscal Year for each parcel.
(8) Copies of the Initial Related Service Assessment Resolution and the
preliminary Related Service Assessment Roll shall be on file in the office of the City Clerk
and open to public inspection. The foregoing shall not be construed to require that the
Related Service Assessment Roll be in printed form if the amount of the Related Service
Assessment for each parcel of property can be determined by use of a computer terminal
available to the public.
SECTION 4.04. NOTICE BY PUBLICATION. After filing the Related Service
Assessment Roll in the office of the City Clerk, as required by Section 4.03(8) hereof, the
City Clerk shall publish once in a newspaper of general circulation within the City a notice
22
stating that at a public hearing of the City Commission will be held on a certain day and
hour, not earlier than 20 calendar days from such publication, at which hearing the City
Commission will receive written comments and hear testimony from all interested persons
regarding definition of the Assessed Area and adoption of the Final Related Service
Assessment Resolution. The published notice shall conform to the requirements set forth
in the Uniform Assessment Collection Act.
SECTION 4.05. NOTICE BY MAIL. In addition to the published notice required
by Section 4.04, the City Clerk shall provide notice of the proposed Related Service
Assessment by first class mail to the owner of each parcel of property subject to the
Assessment. The mailed notice shall conform to the requirements set forth in the Uniform
Assessment Collection Act. Notice shall be mailed at least 20 calendar days prior to the
hearing to each property owner at such address as is shown on the Tax Roll on the
twentieth calendar day prior to the date of mailing. Notice shall be deemed mailed upon
delivery thereof to the possession of the U.S. Postal Service. The City Clerk may provide
proof of such notice by affidavit. Failure of the owner to receive such notice due to mistake
or inadvertence shall not affect the validity of the Related Service Assessment Roll nor
release or discharge any obligation for the payment of a Related Service Assessment
imposed by the City Commission pursuant to this Ordinance.
SECTION 4.06.
ADOPTION OF FINAL RELATED SERVICE ASSESSMENT
RESOLUTION. At the time named in such notice, or such time to which an adjournment
or continuance may be taken, the City Commission shall receive written objections and
hear testimony of interested persons and may then, or at any subsequent meeting of the
23
City Commission, adopt the Final Related Service Assessment Resolution which shall (A)
define the Assessed Area; (8) confirm, modify or repeal the Initial Related Service
Assessment Resolution with such amendments, if any, as may be deemed appropriate by
the City Commission; (C) establish the maximum amount of the Related Service
Assessment for each Assessment Unit; (D) approve the Related Service Assessment Roll,
with such amendments as it deems just and right; and (E) determine the method of
collection. Following adoption of the Final Related Service Assessment Resolution but
prior to the date on which the Related Service Assessment Roll is certified for collection
pursuant to Article V hereof, the City Commission may obtain a written legal opinion that
the Related Service Assessments have been validly imposed from the Office of the City
Attorney, an attorney-at-law or firm of attorneys of recognized standing in matters
pertaining to local government law; provided however, that the failure to obtain such
opinion shall not invalidate the Related Service Assessments or affect the factual findings
made by the City Commission in connection therewith.
SECTION 4.07.
ANNUAL RELATED SERVICE ASSESSMENT RESOLUTION.
During its budget adoption process, the City Commission shall adopt an Annual Related
Service Assessment Resolution for each Fiscal Year in which Related Service
Assessments will be imposed to approve the Related Service Assessment Roll for such
Fiscal Year. The Final Related Service Assessment Resolution shall constitute the Annual
Related Service Assessment Resolution for the initial Fiscal Year. The Related Service
Assessment Roll shall be prepared in accordance with the Initial Related Service
Assessment Resolution, as confirmed or amended by the Final Related Service
24
Assessment Resolution. If the proposed Related Service Assessment for any parcel of
property exceeds the maximum amount established in the notice provided pursuant to
Section 4.05 hereof or if a Related Service Assessment is imposed against property not
previously subject thereto, the City Commission shall provide notice to the owner of such
property in accordance with Sections 4.04 and 4.05 hereof and conduct a public hearing
prior to adoption of the Annual Related Service Assessment Resolution. Failure to adopt
an Annual Related Service Assessment Resolution during the budget adoption process
for a Fiscal Year may be cured at any time.
SECTION 4.08.
EFFECT OF RELATED SERVICE ASSESSMENT
RESOLUTIONS. The adoption of the Final Related Service Assessment Resolution shall
be the final adjudication of the issues presented (including, but not limited to, the
apportionment methodology, the rate of assessment, the adoption of the Related Service
Assessment Roll and the levy and lien of the Related Service Assessments), unless proper
steps are initiated in a court of competent jurisdiction to secure relief within 20 days from
the date of City Commission adoption of the Final Related Service Assessment Resolution.
The Related Service Assessments for each Fiscal Year shall be established upon adoption
of the Annual Related Service Assessment Resolution. The Related Service Assessment
Roll, as approved by the Annual Related Service Assessment Resolution, shall be certified
to the Tax Collector, or such other official as the City Commission by resolution deems
appropriate.
SECTION 4.09. LIEN OF ASSESSMENTS.
25
(A) Upon adoption of the Annual Related Service Assessment Resolution for
each Fiscal Year, Related Service Assessments to be collected under the Uniform
Assessment Collection Act 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 paid. The lien shall be deemed perfected
upon adoption by the City Commission of the Annual Related Service Assessment
Resolution and shall attach to the property included on the Related Service Assessment
Roll as of the prior January 1, the lien date for ad valorem taxes.
(B) Upon adoption of the Final Related Service Assessment Resolution, Related
Service Assessments to be collected under any alternative method of collection provided
in Section 5.02 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 paid. The lien shall be deemed perfected
on the date notice thereof is recorded in the Official Records of Seminole County, Florida.
SECTION 4.10.
REVISIONS TO RELATED SERVICE ASSESSMENTS. If any
Related Service Assessment made under the provisions of this Ordinance is either in
whole or in part annulled, vacated or set aside by the judgment of any court, or if the City
Commission is satisfied that any such Related Service Assessment is so irregular or
defective that the same cannot be enforced or collected, or if the City Commission has
failed to include any property on the Related Service Assessment Roll which property
26
should have been so included, the City Commission may take all necessary steps to
impose a new Related Service Assessment against any property benefitted by the Related
Service, following as nearly as may be practicable, the provisions of this Ordinance and
in case such second Related Service Assessment is annulled, the City Commission may
obtain and impose other Related Service Assessments until a valid Related Service
Assessment is imposed.
SECTION 4.11.
PROCEDURAL IRREGULARITIES. Any irregularity in the
proceedings in connection with the levy of any Related Service Assessment under the
provisions of this Ordinance shall not affect the validity of the same after the approval
thereof, and any Related Service Assessment as finally approved shall be competent and
sufficient evidence that such Related Service Assessment was duly levied, that the
Related Service Assessment was duly made and adopted, and that all other proceedings
adequate to such Related Service Assessment were duly had, taken and performed as
required by this Ordinance; and no variance from the directions hereunder shall be held
material unless it be clearly shown that the party objecting was materially injured thereby.
Notwithstanding the provisions of this Section, any party objecting to a Related Service
Assessment imposed pursuant to this Ordinance must file an objection with a court of
competent jurisdiction within the time periods prescribed herein.
SECTION 4.12.
CORRECTION OF ERRORS AND OMISSIONS.
(A) No ad of error or omission on the part of the City Commission, City Manager,
Property Appraiser, Tax Collector, City Clerk, or their respective deputies or employees,
27
shall operate to release or discharge any obligation for payment of any Related Service
Assessment imposed by the City Commission under the provisions of this Ordinance.
(B) The number of Assessment Units attributed to a parcel of property may be
corrected at any time by the City Manager. Any such correction which reduces a Related
Service Assessment shall be considered valid from the date on which the Related Service
Assessment was imposed and shall in no way affect the enforcement of the Related
Service Assessment imposed under the provisions of this Ordinance. Any such correction
which increases a Related Service Assessment or imposes a Related Service Assessment
on omitted property shall first require notice to the affected owner in the manner described
in Section 4.05 hereof, providing the date, time and place that the City Commission will
consider confirming the correction and offering the owner an opportunity to be heard.
(C) After the Related Service Assessment Roll has been delivered to the Tax
Collector in accordance with the Uniform Assessment Collection Act, any changes,
modifications or corrections thereto shall be made in accordance with the procedures
applicable to errors and insolvencies for ad valorem taxes.
28
ARTICLE V
COLLECTION OF ASSESSMENTS
SECTION 5.01. METHOD OF COLLECTION. Unless directed otherwise by the
City Commission, Assessments (other than Assessments imposed against Government
Property) shall be collected pursuant to the Uniform Assessment Collection Act, and the
City shall comply with all applicable provisions thereof. The Resolution of Intent required
by the Uniform Assessment Collection Act may be adopted either prior to or following the
Initial Local Improvement Assessment Resolution or Initial Related Service Assessment
Resolution; provided however, that the Resolution of Intent must be adopted prior to
January 1 (or March 1 with consent of the Property Appraiser and Tax Collector) of the
year in which the Assessments are first collected on the ad valorem tax bill. Any hearing
or notice required by this Ordinance may be combined with any other hearing or notice
required by the Uniform Assessment Collection Act.
SECTION 5.02. ALTERNATIVE METHOD OF COLLECTION. In lieu of using
the Uniform Assessment Collection Act, the City may eject to collect the Assessment by
any other method which is authorized by law or provided by this Section as follows:
(A) The City shall provide Assessment bills by first class mail to the owner of
each affected parcel of property, other than Government Property. The bill or
accompanying explanatory material shall include (1) a brief explanation of the Assessment,
(2) a description of the Assessment Units used to determine the amount of the
Assessment, (3) the number of Assessment Units attributable to the parcel, (4) the total
amount of the parcel's Assessment for the appropriate period. (5) the location at which
29
payment will be accepted, (6) the date on which the Assessment is due, and (7) a
statement that the Assessment constitutes 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.
(8) A general notice of the lien resulting from imposition of the Assessments
shall be recorded in the Official Records of Seminole County, Florida. Nothing herein shall
be construed to require that individual liens or releases be filed in the Official Records.
(C) The City shall have the right to appoint or retain an agent to foreclose and
collect all delinquent Assessments in the manner provided by law. An Assessment shall
become delinquent if it is not paid within 30 days from the due date. The City or its agent
shall notify any property owner who is delinquent in payment of an Assessment within 60
days from the date such Assessment was due. Such notice shall state in effect that the
City or its agent will initiate a foreclosure action and cause the foreclosure of such property
subject to a delinquent Assessment in a method now or hereafter provided by law for
foreclosure of mortgages on real estate, or otherwise as provided by law.
(0) All costs, fees and expenses, including reasonable attorney fees and title
search expenses, related to any foreclosure action as described herein shall be included
in any judgment or decree rendered therein. At the sale pursuant to decree in any such
action, the City may be the purchaser to the same extent as an individual person or
corporation. The City may join in one foreclosure action the collection of Assessments
against any or all property assessed in accordance with the provisions hereof. All
delinquent property owners whose property is foreclosed shall be liable for an apportioned
30
amount of reasonable costs and expenses incurred by the City and its agents, including
reasonable attorney fees, in collection of such delinquent Assessments and any other
costs incurred by the City as a result of such delinquent Assessments including, but not
limited to, costs paid for draws on a credit facility and the same shall be collectible as a
part of or in addition to, the costs of the action.
(E) In lieu of foreclosure, any delinquent Assessment and the costs, fees and
expenses attributable thereto, may be collected pursuant to the Uniform Assessment
Collection Act; provided however, that (1) notice is provided to the owner in the manner
required by law and this Ordinance, and (2) any existing lien of record on the affected
parcel for the delinquent Assessment is supplanted by the lien resulting from certification
of the Local Improvement Assessment Roll or the Related Service Assessment Roll to the
Tax Collector.
SECTION 5.03.
RESPONSIBILITY FOR ENFORCEMENT. The City and its
agent, if any, shall maintain the duty to enforce the prompt collection of Assessments by
the means provided herein. The duties related to collection of Assessments may be
enforced at the suit of any holder of Obligations in a court of competent jurisdiction by
mandamus or other appropriate proceedings or actions.
SECTION 5.04. GOVERNMENT PROPERTY.
(A) If Assessments are imposed against Government Property, the City shall
provide Assessment bills by first class mail to the owner of each affected parcel of
Government Property. The bill or accompanying explanatory material shall include (1 ) a
brief explanation of the Assessment, (2) a description of the Assessment Units used to
31
determine the amount of the Assessment, (3) the number of Assessment Units attributable
to the parcel, (4) the total amount of the parcel's Assessment for the appropriate period,
(5) the location at which payment will be accepted, and (6) the date on which the
Assessment is due.
(B) Assessments imposed against Governmental Property shall be due on the
same date as Assessments against other property within the Assessed Area and, if
applicable, shall be subject to the same discounts for early payment.
(C) An Assessment shall become delinquent if it is not paid within 30 days from
the due date. The City shall notify the owner of any Government Property that is
delinquent in payment of its Assessment within 60 days from the date such Assessment
was due. Such notice shall state in effect that the City will initiate a mandamus or other
appropriate judicial action to compel payment.
(0) All costs, fees and expenses, including reasonable attorney fees and title
search expenses, related to any mandamus or other action as described herein shall be
included in any judgment or decree rendered therein. All delinquent owners of
Government Property against which a mandamus or other appropriate action is filed shall
be liable for an apportioned amount of reasonable costs and expenses incurred by the
City, including reasonable attorney fees, in collection of such delinquent Assessments and
any other costs incurred by the City as a result of such delinquent Assessments including,
but not limited to, costs paid for draws on a credit facility and the same shall be collectible
as a part of or in addition to, the costs of the action.
32
(E) As an alternative to the foregoing, an Assessment imposed against
Government Property may be collected on the bill for any utility service provided to such
Governmental Property. The City Commission may contract for such billing services with
any utility provider.
33
ARTICLE VI
ISSUANCE OF OBLIGATIONS
SECTION 6.01. GENERAL AUTHORITY.
(A) Upon adoption of the Final Local Improvement Assessment Resolution or
Final Related Service Assessment Resolution imposing Assessments to fund, respectively,
a Local Improvement or a Related Service, or at any time thereafter, the City Commission
shall have the power and is hereby authorized to provide by resolution, at one time or from
time to time in series, for the issuance of Obligations to fund the Project Cost or Operating
Cost thereof.
(B) The principal of and interest on each series of Obligations shall be payable
from Pledged Revenue. At the option of the City Commission, the City may agree, by
resolution, to budget and appropriate funds to make up any deficiency in the reserve
account established for the Obligations or in the payment of the Obligations, from other
non-ad valorem revenue sources. The City Commission may also provide, by resolution,
for a pledge of or lien upon proceeds of such non-ad valorem revenue sources for the
benefit of the holders of the Obligations. Any such resolution shall determine the nature
and extent of any pledge of or lien upon proceeds of such non-ad valorem revenue
sources.
SECTION 6.02.
TERMS OF THE OBLIGATIONS. The Obligations shall be
dated, shall bear interest at such rate or rates, shall mature at such times as may be
determined by resolution of the City Commission, and may be made redeemable before
maturity, at the option of the City, at such price or prices and under such terms and
34
conditions, all as may be fixed by the City Commission. Said Obligations shall mature not
later than 40 years after their issuance. The City Commission shall determine by
resolution the form of the Obligations, the manner of executing such Obligations, and shall
fix the denominations of such Obligations, the place or places of payment of the principal
and interest, which may be at any bank or trust company within or outside of the State of
Florida, and such other terms and provisions of the Obligations as it deems appropriate.
The Obligations may be sold at public or private sale for such price or prices as the City
Commission shall determine by resolution. The Obligations may be delivered to any
contractor to pay for construction of the Local Improvements or may be sold in such
manner and for such price as the City Commission may determine by resolution to be for
the best interests of the City.
SECTION 6.03. VARIABLE RA TE OBLIGATIONS. At the option of the City
Commission, Obligations may bear interest at a variable rate.
SECTION 6.04. TEMPORARY OBLIGATIONS. Prior to the preparation of
definitive Obligations of any series, the City Commission may, under like restrictions, issue
interim receipts, interim certificates, or temporary Obligations, exchangeable for definitive
Obligations when such Obligations have been executed and are available for delivery.
The City Commission may also provide for the replacement of any Obligations which shall
become mutilated, destroyed or lost. Obligations may be issued without any other
proceedings or the happening of any other conditions or things than those proceedings,
conditions or things which are specifically required by this Ordinance.
35
SECTION 6.05. ANTICIPA TION NOTES. In anticipation of the sale of
Obligations, the City Commission may, by resolution, issue notes and may renew the same
from time to time. Such notes may be paid from the proceeds of the Obligations, the
proceeds of the Assessments, the proceeds of the notes and such other legally available
moneys as the City Commission deems appropriate by resolution. Said notes shall mature
within five years of their issuance and shall bear interest at a rate not exceeding the
maximum rate provided by law. The City Commission may issue Obligations or renewal
notes to repay the notes. The notes shall be issued in the same manner as the
Obligations.
SECTION 6.06. TAXING POWER NOT PLEDGED. Obligations issued under
the provisions of this Ordinance shall not be deemed to constitute a general obligation or
pledge of the full faith and credit of the City within the meaning of the Constitution of the
State of Florida, but such Obligations shall be payable only from Pledged Revenue in the
manner provided herein and by the resolution authorizing the Obligations. The issuance
of Obligations under the provisions of this Ordinance shall not directly or indirectly obligate
the City to levy or to pledge any form of ad valorem taxation whatever therefor. No holder
of any such Obligations shall ever have the right to compel any exercise of the ad valorem
taxing power on the part of the City to pay any such Obligations or the interest thereon or
to enforce payment of such Obligations or the interest thereon against any property of the
City, nor shall such Obligations constitute a charge, lien or encumbrance, legal or
equitable, upon any property of the City, except the Pledged Revenue.
36
SECTION 6.07. TRUST FUNDS. The Pledged Revenue received pursuant to
the authority of this Ordinance shall be deemed to be trust funds, to be held and applied
solely as provided in this Ordinance and in the resolution authorizing issuance of the
Obligations. Such Pledged Revenue may be invested by the City, or its designee, in the
manner provided by the resolution authorizing issuance of the Obligations. The Pledged
Revenue upon receipt thereof by the City shall be subject to the lien and pledge of the
holders of any Obligations or any entity other than the City providing credit enhancement
on the Obligations.
SECTION 6.08.
REMEDIES OF HOLDERS. Any holder of Obligations, except
to the extent the rights herein given may be restricted by the resolution authorizing
issuance of the Obligations, may, whether at law or in equity, by suit, action, mandamus
or other proceedings, protect and enforce any and all rights under the laws of the State of
Florida or granted hereunder or under such resolution, and may enforce and compel the
performance of all duties required by this part, or by such resolution, to be performed by
the City.
SECTION 6.09. REFUNDING OBLIGATIONS. The City may, by resolution of
the City Commission, issue Obligations to refund any Obligations issued pursuant to this
Ordinance, or any other obligations of the City theretofore issued to finance the Project
Cost of a local Improvement, or the Operating Cost of a Related Service. and provide for
the rights of the holders hereof. Such refunding Obligations may be issued in an amount
sufficient to provide for the payment of the principal of, redemption premium. if any, and
interest on the outstanding Obligations to be refunded. If the issuance of such refunding
37
Obligations results in an annual Assessment that exceeds the estimated maximum annual
Assessments set forth in the notice provided pursuant to Section 3.05 or Section 4.05
hereof, the City Commission shall provide notice to the affected property owners and
conduct a public hearing in the manner required by Article III or IV of this Ordinance.
38
SECTION 7.01.
ARTICLE VII
GENERAL PROVISIONS
AL TERNA TIVE METHOD. This Ordinance shall be deemed
to provide an additional and alternative method for the imposition and collection of
Assessments and shall be regarded as supplemental and additional to powers conferred
by other laws, and shall not be regarded as in derogation of any powers now existing or
which may hereafter come into existence.
SECTION 7.02. SEVERABILITY. If any portion of this Ordinance is for any
reason held or declared to be unconstitutional, inoperative or void, such holding shall not
affect the remaining portions of this Ordinance. If this Ordinance or any provision thereof
shall be held to be inapplicable to any person, property or circumstances, such holding
shall not affect its applicability to any other person, property or circumstances.
SECTION 7.03. EFFECTIVE DATE. A certified copy of this Ordinance shall be
filed in the Department of State by the City Clerk within ten (10) days after enactment by
the City Commission and shall take effect when official acknowledgment has been
received from that office that the same has been filed.
39
PASSED ON FIRST READING BY THE CITY COMMISSION OF THE CITY OF
WINTER SPRINGS, FLORIDA THIS 13TH DAY OF JULY, 1998.
PASSED AND ADOPTED ON SECOND READING BY THE CITY COMMISSION
OF THE CITY OF WINTER SPRINGS, FLORIDA THIS 27TH DAY OF JUL Y, 1998.
CI~NTER SPRINGS, FLORIDA
(SEAL)
ATTEST:
'--/:r~~';l~
Margo opklns
City Clerk
APPROVED AS TO FORM:
~.
'FrankC. uppenbacher
City Attorney
...
:~
40
Ordinance No.
98-704
Capital Improvements and services providing a special benefiit to local areas
The Orlando Sentinel
Before the undersigned authority personally appeared
ELI ZABETH RIYERA , who on oath say's
that he/she is the Legal Advertising Representative of The Onando Sentinel, a dally
news~aper !,ublished at C A~~n RFRRY . in
SnHNOL E: County, Florida;
that the attached copy of advertisement, being a NOTTCF OF PUR' TC
in the matter of 0 R R- 7 n If
NOTICE OF PU8UC HEARINi
NOTlCE'IS HEREBYGlvEN by
1he CIty Commls8Ion 0I1he CIIY
of Wimer Spnnga. AorIda lh81
said ComrrilalOnwill hold a
Public Haartl1lI on an 0!dInanca
i anlItled u lolIOwa:. .
OROINANCE NO. 704
Nt ORDltWlCE OF THE CITY
I OF WINTER SPRINGS. FLOfU.
ilIA, RELAnNG TO CAPITAL
IMPllOYEMEHTS AND RELAT. I
ED SERVICES PROVIDING A I
~wrg~O~1
WINTER SPRINOS. FlORIDA. ,
PROVIDING . DEFINITIONS 'I
AND F1NDtr=' PROVIDING. I
FOR ntu AN CITAnoN;
PROVIDING' THE eRE.
~NA~~~i
COLLECTION i
Published Doily
~tatt of jfloriba } 5.5.
COUNTY OF ORANGE
in the ~nUNOI E:
was published in said newspaper in the issue; of 07/1."1/"'11
Court,
'OF S
A8USHING PRO-
OR NOTICE AND
OF ASSESSMENT
OR CORREC,
AND OMIS-
NG ntAT Aao
STITVTEA
LIEN ON PIlC)PER..
TYUPON ONOFTHE
ASSESSMENT ROLLS' Ell-,
TA8LISHING PROCEDURES:
AND MEl1tOOS FOR COLI.ECo '
nON OF ASSES IN-I
eLUDING ....
POSI!DONG T
PROPERTY' . A G .
. TH& .li'iiWIciOSUQA.
. TlONa r MIE88-'
I"!!!~L INO(.FOR
I y""""", AND REME.
DIES OF THE HOLDERS OF
~':r:Q~-=-:
noNS WILL NOT. .~'
GENERAL DEln'OR '1
~.,g:~~mi
PROVIDING AN EFFECTIVE I
DATE. , I
I this Public HearIng will be held
818:30 p.m., QIl,Jl!lY27, 1_ or I
:.~~~
Hall, 1126 ~.S.R. 434. WInter
Spnngs, FL 32708. Coplea 01
tha p'opoaed Ordinance a,e
....able 1n1he'llIfiaI 0I1he CIty
. ;E~for~~..'=-~
and be h8ilid with respec:llD
proposed 0rdInanca.
Paraorw with dlsabllltle8 need.
ing uaialanCldo participate In
. any 01 th_ procaedlngs .
=:onl8Cl the E~~e:
ordiMlor ~ adV1ll1C8
re:.' meeting lit (~7) 327,
::..10.... adYiMd ~
II'l8de 81~~.
=-.!.~. ,'.n.-cf"r.;~.'~.,..:..
=~. ,...,
='=-:=':.i.d~'
denoa upon whIah 1he 8IlD88I1s
~, per sactton 288.0105
F.S. .
qty 01. Y1'=~ FL
~ .. Clerk
..____ . ." . ~uI\i 19.1~
Affiant further says that the said Orlando Sentinel is a newspaper published at
C'SSE'! R[:RRY ,in said
SLJHNOt.E: County, Florida,
and that the said newspaper has heretofore been continuously published in
said SE:ftTNOLF County, Florida,
each Week D~ and has been entered as second-class mail matter at the post
office in CA.S ELBE:RRY in said
SLftINOLE: County, Florida,
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 discount, rebate,
commission or refund for the purpose of securing this advertisement for
publication in the said newspaper.
The foregoing instrument was ackn
AUGUST ,19~, by
who is personally known to me and
(SEAL)
,,~ St;2KI L. r..~;lLER
,,~ c. 'l (l"\. 1= ,", ""1 'C'1O
/ ....v-'\~~X MV Cc.>mm !::J1? ;:>N r
7'_"'~~m>.)"'''' ,.,.,,,. . 1--
'..".('1';...... ...i....~' '7" ~'J>-O~l ,;. ,:sorv;ee ,-
f~'\ ;"',,'"\;";1) li' ~:~ C"t::t:'Y'Jwl1
". O' / ..... ""'IV""'"
~.", / .
..,..........- /" .,......""':J:;;~ IIC>':1YLO.
ordinance details.xls; May1999
ATTACHMENT 1
DRAFT #2: 10/4/05
CITY OF \VINTER SPRINGS, FLORIDA
INITIAL I~lPROVEMENT ASSESSMENT RESOLUTION
AND
MAINTENANCE ASSESSMENT RESOLUTION
FOR THE
TUSCA WILLA (PHASE II) ASSESSMENT AREA
ADOPTED OCTOBER 10,2005
T ABLE OF CONTENTS
PAGE
ARTICLE I
DEFINITIONS AND CONSTRUCTION
SECTION 1.01. DEFINITIONS... .......................................................................... 2
SECTION 1.02. INTERPRETATION .................................................................. 11
SECTION 1.03. FINDINGS.................................................................................. 12
ARTICLE II
NOTICE AND PUBLIC HEARING
SECTION 2.01. PUBLIC HEARING ................................................................... 15
SECTION 2.02. NOTICE BY PUBLICATION ...................................................15
SECTION 2.03. NOTICE BY MAIL........................................ ..... ....................... 15
ARTICLE III
ASSESSMENTS
SECTION 3.01. DESCRIPTION OF PROPOSED ASSESSMENT AREA ........16
SECTION 3.02. ASSIGNMENT OF EQUIVALENT RESIDENTIAL UNITS ..16
ARTICLE IV
IMPROVEMENT ASSESSMENTS
SECTION 4.01. ESTIMATED CAPITAL COST ................................................19
SECTION 4.02. IMPOSITION OF IMPROVEMENT ASSESSMENTS............ 19
SECTION 4.03. PREPAYMENT AMOUNTS ..................................................... 19
SECTION 4.04. COMPUTATION OF IMPROVEMENT ASSESSMENTS...... 21
SECTION 4.05. INITIAL PREP A YMENT OPTION .......................................... 25
SECTION 4.06. ADDITIONAL PREPAYMENT OPTION ................................ 26
SECTION 4.07 . MANDATORY PREP A YMENT ............................................... 27
SECTION 4.08 . REALLOCATION ...................... ................................. ..... ......... 28
SECTION 4.09. IMPROVEMENT ASSESSMENT ROLL................................. 30
SECTION 4.10. APPLICATION OF IMPROVEMENT ASSESSMENT
PROCEEDS ................................................................................ 30
11
ARTICLE V
MAINTENANCE ASSESSMENTS
SECTION 5.01. ESTIMATED MAINTENANCE COST .................................... 32
SECTION 5.02. IMPOSITION OF MAINTENANCE ASSESSMENTS............ 32
SECTION 5.03. COMPUTATION OF MAINTENANCE ASSESSMENTS...... 32
SECTION 5.04. MAINTENANCE ASSESSMENT ROLL................................. 34
ARTICLE VI
GENERAL PROVISIONS
SECTION 6.01.
SECTION 6.02.
SECTION 6.03.
SECTION 6.04.
SECTION 6.05.
METHOD OF COLLECTION ....................................... ............ 35
SEVERABILITy........................................................................ 35
EVIDENCE OF PAYMENT ......................................................35
REPEAL OF PRIOR INCONSISTENT RESOLUTIONS ........ 35
EFFECTIVE DA TE................................................ ....................36
111
RESOLUTION NO. 2005- 40
A RESOLUTION OF THE CITY COMMISSION OF THE
CITY OF WINTER SPRINGS, FLORIDA, RELATING TO
THE CONSTRUCTION OF CERTAIN LOCAL
IMPROVEMENTS; DESCRIBING THE PROPERTY TO
BE LOCATED WITHIN THE PROPOSED TUSCA WILLA
(PHASE II) ASSESSMENT AREA; DETERMINING THE
ESTIMATED CAPITAL COST AND MAINTENANCE
COST OF THE TUSCA WILLA (PHASE II)
IMPROVEMENT PROJECT; DETERMINING THAT
CERTAIN REAL PROPERTY WILL BE SPECIALLY
BENEFITTED BY THE TUSCA WILLA (PHASE II)
IMPROVEMENT PROJECT; ESTABLISHING THE
METHOD OF ASSESSING THE CAPITAL COSTS AND
MAINTENANCE COST OF THE TUSCA WILLA (PHASE
II) IMPROVEMENT PROJECT AGAINST THE REAL
PROPERTY THAT WILL BE SPECIALLY BENEFITTED
THEREBY; DIRECTING THE CITY MANAGER TO
PREPARE A TENTATIVE IMPROVEMENT
ASSESSMENT ROLL AND A TENTATIVE
MAINTENANCE ASSESSMENT ROLL BASED UPON
THE METHODOLOGY SET FORTH HEREIN;
ESTABLISHING A PUBLIC HEARING TO CONSIDER
IMPOSITION OF THE PROPOSED IMPROVEMENT AND
MAINTENANCE ASSESSMENTS AND THE METHOD
OF THEIR COLLECTION; DIRECTING THE PROVISION
OF NOTICE IN CONNECTION THEREWITH;
PROVIDING FOR SEVERABILITY, REPEAL OF PRIOR
INCONSISTENT RESOLUTIONS, AND AN EFFECTIVE
DATE.
BE IT RESOLVED BY THE CITY COMMISSION OF THE CITY OF
WINTER SPRINGS, SEMINOLE COUNTY, FLORIDA, AS FOLLOWS:
1
ARTICLE I
DEFINITIONS AND CONSTRUCTION
SECTION 1.01. DEFINITIONS. As used in this Resolution, the following
terms shall have the following meanings, unless the context hereof otherwise requires.
"Adjusted Prepayment Amount" means the amount required to prepay the
Improvement Assessment for each Tax Parcel located in the Tuscawilla (Phase II)
Assessment Area (A) following issuance of the Original Obligations, as computed
pursuant Section 4.03(B) hereof and revised annually pursuant to Section 4.04(1) hereof,
and (B) following issuance of any Refunding Obligations, as computed pursuant Section
4.03(C) hereof and revised annually pursuant to Section 4.04(J) hereof.
"Annual Debt Service Component" means the amount computed for each Tax
Parcel pursuant to Section 4.04(F) hereof.
"Annual Debt Service Factor" means the factor computed pursuant to Section
4.04(E) hereof.
"Annual Maintenance Component" means the amount computed for each Tax
Parcel pursuant to Section 5.03(A) hereof.
"Assessments" means the Improvement Assessments and the Maintenance
Assessments.
"Building" means any structure, whether temporary or permanent, built for
support, shelter or enclosure of persons, chattel, or property of any kind.
2
"Capital Cost" means all of the expenses that are properly attributable to the
Tuscawilla (Phase II) Improvement Project, and imposition of the Improvement
Assessments under generally accepted accounting principles; and including
reimbursement to the City for any funds advanced for Capital Cost and interest on any
interfund or intrafund loan for such purposes.
"City" means the City of Winter Springs, Florida.
"City Commission" means the City Commission for the City.
"City Manager" means the administrative and executive head of the City as set
forth in Article V of the City's Charter, or his or her designee.
"Collector Roads" means certain roads within the Tuscawilla (Phase II)
Assessment Area, including Northern Way, Seneca Boulevard, Vistawilla Drive,
Trotwood Boulevard, Tuscora Drive, Greenbrier Lane, Howell Creek Drive, Deer Run,
Dyson Drive and Shetland Avenue, but excluding Winter Springs Boulevard.
"Debt Service Amount" means the amount computed pursuant to Section
4.04(A) hereof.
"Dwelling Unit" means a Building, or portion thereof, which is lawfully used for
residential purposes, consisting of one or more rooms arranged, designed, used, or
intended to be used as living quarters for one family only.
"ERU" means "Equivalent Residential Unit," the standard to be used in
calculating the relative amount of special benefit to be derived by each Tax Parcel from
3
the Tuscawilla (Phase II) Improvement Project, as assigned to each Tax Parcel within the
Tuscawilla (Phase II) Assessment Area pursuant to Section 3.02 hereof. For purposes of
computing the Improvement Assessment and Maintenance Assessment, a Building area
equal to the ERU Value shall constitute one "ERU."
"ERD Value" means 2,025 square feet, the average Building area of the Single-
Family Residential Units located within the Tuscawilla (Phase II) Assessment Area.
"Final Resolution" means the resolution described in Sections 3.06 and 4.06 of
the Ordinance which shall confirm, modify or repeal this Resolution and which shall be
the final proceeding for the imposition of the Improvement Assessments and
Maintenance Assessments within the Tuscawilla (Phase II) Assessment Area.
"Fiscal Year" means the period commencing on October 1 of each year and
continuing through the next succeeding September 30, or such other period as may be
prescribed by law as the fiscal year for the City.
"Funding Agreement" means the agreement pursuant to which the City agrees to
deliver the Obligations against payment therefor by the purchaser or underwriter of such
Obligations.
"Government Property" means property owned by the United States of
America, the State of Florida, a county, a special district, a municipal corporation, or any
of their respective agencies.
4
"Improved Parcel" means any Parcel Unit within the Tuscawilla (Phase II)
Assessment Area on which a Building or other improvement has been placed or
constructed.
"Improvement Assessment" means an annual special assessment imposed
against property located within the Tuscawilla (Phase II) assessment area to fund the
Project Cost of the Tuscawilla (Phase II) Improvement Project, and related expenses,
computed in the manner described in Section 4.04 hereof.
"Improvement Assessment Collection Cost" means the estimated cost to be
incurred by the City during any Fiscal Year in connection with the collection of
Improvement Assessments.
"Improvement Assessment Collection Cost Component" means the amount
computed for each Tax Parcel pursuant to Section 4.04(G) hereof.
"Improvement Assessment Roll" means a non-ad valorem assessment roll
relating to the Project Cost of the Tuscawilla (Phase II) Improvement Project, and related
expenses.
"Improvement Assessment Statutory Discount Amount" means the amount
computed for each Tax Parcel pursuant to Section 4.04(H) hereof.
"Initial Prepayment Amount" means the amount computed pursuant to Section
4.03(A) hereof for each Tax Parcel located in the Tuscawilla (Phase II) Assessment Area
5
to prepay the Improvement Assessment, III full, pnor to Issuance of the Original
Obligations.
"Local Improvement" means a capital improvement program or plan for the
construction or installation by the City for the special benefit of a neighborhood or other
local area, for which special assessments may be imposed pursuant to the Ordinance,
including, but not limited to, street lampposts and signage.
"Maintenance" means maintenance of the new street lampposts and signage that
were constructed under the Tuscawilla (Phase II) Improvement Project, including
cleaning, repairing and similar services.
"Maintenance Assessment" means an annual special assessment imposed against
property located within the Tuscawilla (Phase II) Assessment Area to fund the
Maintenance Cost of the Tuscawilla (Phase II) Improvement Project, and related
expenses, computed in the manner described in Section 5.03 hereof.
"Maintenance Assessment Collection Cost" means the estimated cost to be
incurred by the City during any Fiscal Year in connection with the collection of
Maintenance Assessments.
"Maintenance Assessment Collection Cost Component" means the amount
computed for each Tax Parcel pursuant to Section 5.03(B) hereof.
6
"Maintenance Assessment Roll" means a non-ad valorem assessment roll
relating to the Maintenance Cost of the Tuscawilla (Phase II) Improvement Project, and
related expenses.
"Maintenance Assessment Statutory Discount Amount" means the amount
computed for each Tax Parcel pursuant to Section 5.03(C) hereof.
"Maintenance Cost" means all or any portion of the expenses that are properly
attributable to Maintenance under generally accepted accounting principals, including,
without limiting the generality of the foregoing, reimbursement to the City for any funds
advanced for Maintenance, and interest on any interfund or intrafund loan for such
purpose.
"Modified Debt Service Amount" means the amount computed pursuant to
Section 4.04(C) hereof.
"Multi-Family Residential Parcel" means a Tax Parcel on which Multi-Family
Residential Units have been constructed.
"Multi-Family Residential Unit" means a Dwelling Unit contained in a Building
that includes one or more other Dwelling Units, including by way of example and not
limitation, apartments, condominiums, and duplexes.
"Nonresidential Parcel" means any Improved Parcel Unit within the Tuscawilla
(Phase II) Assessment Area which is not a Public Use Parcel, Single-Family Residential
Parcel or a Multi-Family Residential Parcel.
7
"Obligations" means Original Obligations or Refunding Obligations.
"Operating Cost" means expenses that are properly attributable to Related
Services, for which special assessments may be imposed pursuant to the Ordinance.
"Ordinance" means Ordinance No.98-704, the Local Improvement and Related
Service Assessment Ordinance.
"Original Obligations" means bonds or other evidence of indebtedness including
but not limited to, notes, commercial paper, capital leases or any other obligation issued
or incurred to finance all or a portion of the Project Cost of the Tuscawilla (Phase II)
Improvement Project and secured, in whole or in part, by proceeds of the Improvement
Assessments.
"Parcel of Record" means an unplatted parcel of record in existence or a
subdivision Platted Lot in existence on the effective date of this resolution, within the
Tuscawilla (Phase II) Assessment Area.
"Parcel Unit" means a Platted Lot or a Parcel of Record within the Tuscawilla
(Phase II) Assessment Area.
"Platted Lot" means a building lot located in the Tuscawilla (Phase II)
Assessment Area that is described on a map or plat recorded in the Seminole County
Official Records.
"Prepayment Modification Factor" means the factor computed pursuant to
Section 4.04(B) hereof.
8
"Project Cost" means (A) the Capital Cost of the Tuscawilla (Phase II)
Improvement Project, (B) the Transaction Costs associated with the Obligations
attributable to the Tuscawilla (Phase II) Improvement Project, (C) interest accruing on
such Obligations for such period of time as the City deems appropriate, (D) the debt
service reserve fund or account, if any, established for the Obligations attributable to the
Tuscawilla (Phase II) Improvement Project, and (E) any other costs or expenses related
thereto.
"Property Appraiser" means the Seminole County Property Appraiser.
"Public Use Parcel" means any Parcel Unit located within the Tuscawilla (Phase
II) Assessment Area that is used for public purposes and does not receive a special
benefit from the Tuscawilla (Phase II) Improvement, including by way of example and
not limitation, Government Property, rights-of-way and utility easements.
"Refunding Obligations" means a series of bonds or other evidence of
indebtedness including but not limited to, notes, commercial paper, capital leases or any
other obligations of the City issued or incurred to refund all or any portion of the Original
Obligations or any indebtedness issued to refinance the Original Obligations.
"Related Service" means the operation and maintenance of a Local
Improvement.
"Single-Family Residential Parcel" means a Tax Parcel on which a Single-
Family Residential Unit has been constructed.
9
"Single Family Residential Unit" means a Building that contains a single
Dwelling Unit.
"Tax Parcel" means a parcel of property to which the Property Appraiser has
assigned a distinct ad valorem property tax identification number.
"Tax Roll" means the real property ad valorem tax assessment roll maintained by
the Property Appraiser for the purpose of the levy and collection of ad valorem taxes.
"Transaction Cost" means the costs, fees and expenses incurred by the City in
connection with the issuance and sale of any series of Obligations, including but not
limited to (A) rating agency and other financing fees; (B) the fees and disbursements of
bond counsel and disclosure counsel, if any; (C) the underwriters' discount; (D) the fees
and disbursements of the City's investment banker; (E) the costs of preparing and printing
the Obligations, the preliminary official statement, the final official statement, and all
other documentation supporting issuance of the Obligations; (F) the fees payable in
respect of any municipal bond insurance policy; (G) administrative, development, credit
review, and all other fees associated with any pooled commercial paper or similar interim
financing program; and (H) any other costs of a similar nature incurred in connection
with issuance of such Obligations.
"Tuscawilla (Phase I) Improvement Project" means those Local Improvements
constructed by the City, including but not limited to wing walls, median improvements,
street lights and street monuments as further described in the Tuscawilla Improvement
10
Area Initial Local Improvement Assessment Resolution adopted by the City on July 12,
1999 and the Tuscawilla Improvement Area Final Local Improvement Assessment
Resolution adopted by the City on August 9, 1999.
"Tuscawilla (Phase II) Assessment Area" means the proposed Tuscawilla
(Phase II) Assessment Area that receives the special benefit from the improvements
described in Section 3.01 hereof.
"Tuscawilla (phase II) Improvement Project" means the removal of existing
street signage and streetlights and installation of new decorative street lampposts and
signage along the Collector Roads in the Tuscawilla (Phase II) Assessment Area.
"Uniform Assessment Collection Act" means Sections 197.3632 and 197.3635,
Florida Statutes, or any successor statutes authorizing the collection of non-ad valorem
assessments on the same bill as ad valorem taxes, and any applicable regulations
promulgated thereunder.
"Vacant Parcel" means any Parcel Unit that is not an Improved Parcel.
SECTION 1.02.
INTERPRETATION.
Unless the context indicates
otherwise, words importing the singular number include the plural number, and vice
versa; the terms "hereof," "hereby," "herein," "hereto," "hereunder" and similar terms
refer to this Resolution; and the term "hereafter" means after, and the term "heretofore"
means before, the effective date of this Resolution. Words of any gender include the
correlative words of the other gender, unless the sense indicates otherwise.
11
SECTION 1.03. FINDINGS. It IS hereby ascertained, determined and
declared that:
(A) Pursuant to Article VIII, Section 2(b) of the Florida Constitution, and
Sections 166.021 and 166.041, Florida Statutes, the City Commission has all powers of
local self-government to perform municipal functions and to render municipal services
except when prohibited by law and such power may be exercised by the enactment of
legislation in the form of City ordinances.
(B) The City Commission may exerCIse any governmental, corporate, or
proprietary power for a municipal purpose except when expressly prohibited by law, and
the City Commission may legislate on any subject matter on which the Legislature may
act, except those subjects described in (a), (b), (c), and (d) of Section 166.021(3), Florida
Statutes. The subject matter of paragraphs (a), (b), (c), and (d) of Section 166.021(3),
Florida Statutes, is not relevant to imposition of assessments related to Local
Improvements within the City.
(C) The City Commission has enacted the Ordinance to provide for the creation
of Assessment Areas (as defined in the Ordinance) and authorize the imposition of
assessments to fund (1) the construction of Local Improvements to benefit the property
located therein and (2) the cost of maintaining such Local Improvements.
(D) The City Commission desires to create the Tuscawilla (Phase II)
Assessment Area as an Assessment Area under the Ordinance to fund the Project Cost
12
and the Maintenance Cost of the Tuscawilla (Phase II) Improvement Project. The
Tuscawilla (Phase II) Improvement Project provides Local Improvements and the
Maintenance Cost constitutes the Operating Cost of a Related Service, as defined in the
Ordinance and herein.
(E) The Tuscawilla (Phase II) Improvement Project will provide a special
benefit to all Parcel Units located within the Tuscawilla (Phase II) Assessment Area,
other than Public Use Parcels, by improving and enhancing the aesthetics and safety; thus
enhancing the value, use and enjoyment of such property. Due to their use, Public Use
Parcels will not derive a special benefit from the Tuscawilla (Phase II) Improvement
Project.
(F) The City Commission has reviewed the report prepared for the City by the
firm of Government Services Group, Inc. and Nabors, Giblin & Nickerson, P.A.
According to the report, by removing all existing street signage and streetlights and
installing new decorative street lampposts and signage along the Collector Roads in the
Tuscawilla (Phase II) Assessment Area, the Tuscawilla (Phase II) Improvement Proj ect
is a logical expansion ofthe Tuscawilla (Phase I) Improvement Project, and the identified
benefit and apportionment methodology that was used for the Tuscawilla (Phase I)
Improvement Project is valid for allocating the cost of the Tuscawilla (Phase II)
Improvement Project.
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(G) The Tuscawilla (Phase II) Assessment Area is identical to the assessment
area that was used for the Tuscawilla (Phase I) Improvement Project and there has been
no material change in the overall use of property within the Tuscawilla (Phase II)
Assessment Area since the Tuscawilla (Phase I) Improvement Project was completed.
(H) Accordingly, similar to the Tuscawilla (Phase I) Improvement Project, the
special benefit to be derived by Improved Parcels within the Tuscawilla (Phase II)
Assessment Area from the Tuscawilla (Phase II) Improvement Project will be
substantially proportional to the area of Buildings located thereon. Since approximately
90 percent of the Tax Parcels located within the Tuscawilla (Phase II) Assessment Area
are Single-Family Residential Parcels, the number of ERUs attributable to Improved
Parcels within the Tuscawilla (Phase II) Assessment Area is properly derived from an
ERU Value based on the average building area of the Single-Family Residential Units
located within the Tuscawilla (Phase II) Assessment Area.
(I) The City Commission hereby finds and determines that the Improvement
Assessments and Maintenance Assessments, to be imposed in accordance with this
Resolution, provide an equitable method of funding (1) construction of the Tuscawilla
(Phase II) Improvement Project and (2) maintenance of the improvements provided by
the Tuscawilla (Phase II) Improvement Project by fairly and reasonably allocating the
cost based on the special benefit derived by the property, in the manner hereinafter
edescribed in Section 3.02 hereof.
14
ARTICLE II
NOTICE AND PUBLIC HEARING
SECTION 2.01. PUBLIC HEARING. A public hearing will be conducted by
the City Commission at 6:30 P.M., or as soon thereafter as the matter can be heard, on
November 14,2005, in the City Commission Chambers of City Hall located at 1126 East
State Road 434, Winter Springs, Florida to consider (A) creation of the Tuscawilla (Phase
II) Assessment Area, (B) imposition of the Assessments, and (C) collection of the
Assessments pursuant to the Uniform Assessment Collection Act.
SECTION 2.02. NOTICE BY PUBLICATION. Upon completion of the
tentative Improvement Assessment Roll and the Maintenance Assessment Roll, the City
Manager shall publish a notice of the public hearing authorized by Section 2.01 hereofin
the manner and the time provided in Section 3.04 of the Ordinance. Such notice shall be
in substantially the form attached hereto as Appendix B.
SECTION 2.03. NOTICE BY MAIL. Upon completion of the Improvement
Assessment Roll and the Maintenance Assessment Roll, the City Manager shall, at the
time and in the manner specified in Section 3.05 of the Ordinance, provide first class
mailed notice of the public hearing authorized by Section 2.01 hereof to each property
owner proposed to be assessed at the address indicated on the Tax Roll. Such notice shall
be in substantially the form attached hereto as Appendix C.
15
ARTICLE III
ASSESSMENTS
SECTION 3.01. DESCRIPTION OF PROPOSED ASSESSMENT AREA.
The proposed Tuscawilla (Phase II) Assessment Area shall include the property located
within the Tuscawilla Planned Unit Development, as more specifically identified in
Appendix A attached hereto. The Tuscawilla (Phase II) Assessment Area is proposed for
the purpose of enhancing the use and enjoyment of property located therein by funding
the Tuscawilla (Phase II) Improvement Project.
SECTION 3.02. ASSIGNMENT OF EQUIVALENT RESIDENTIAL
UNITS. To reflect the relative amount of special benefit to be derived from the
Tuscawilla (Phase II) Improvement Project, the number of ERU's attributable to each
Parcel Unit within the Tuscawilla (Phase II) Assessment Area shall be determined in the
manner set forth in this Section 3.02. Each Parcel Unit located within the Tuscawilla
(Phase II) Assessment Area shall be assigned to one of the following classifications:
Single-Family Residential Parcel, Multi-Family Residential Parcel, Nonresidential Parcel,
Vacant Parcel, or Public Use Parcel.
(A) SINGLE-FAMILY RESIDENTIAL PARCELS. The City Commission
hereby finds and determines that each Single-Family Residential Parcel will derive a
substantially equivalent special benefit from the Tuscawilla (Phase II) Improvement
Project. Since the ERU Value is equal to the average Building area of the Single-Family
16
Residential Units located within the Tuscawilla (Phase II) Assessment Area, 1.0 ERUs
will be assigned to each Single-Family Residential Parcel.
(B) MULTI-FAMILY RESIDENTIAL PARCELS. The City Commission
hereby finds and determines that each Multi-Family Residential Unit will derive a
substantially equivalent special benefit from the Tuscawilla (Phase II) Improvement
Project. Since the average Building area of the Multi-Family Residential Units is 1,218
square feet, approximately 60 percent of the average Building area of Single-Family
Residential Units, 0.6 ERUs will be assigned to each Multi-Family Residential Unit.
Accordingly, the number of ERUs attributable to each Multi-Family Residential Parcel
shall be determined by multiplying the number of Multi-Family Residential Units located
thereon by 0.6.
(C) NONRESIDENTIAL PARCELS. The City Commission hereby finds and
determines that (1) a Nonresidential Parcel with a Building area equal to the ERU Value
will derive a special benefit from the Tuscawilla (Phase II) Improvement Project that is
substantially equivalent to that derived by a Single-Family Residential Unit, (2) a
Nonresidential Parcel with a Building area greater than the ERU Value will derive a
special benefit from the Tuscawilla (Phase II) Improvement Project that is proportionally
greater than a Single-Family Residential Unit, and (3) each Nonresidential Parcel will
derive a special benefit from the Tuscawilla (Phase II) Improvement Project that is at
least equal to a Single-Family Residential Unit. Accordingly, the number of ERUs
17
attributable to each Nonresidential Parcel shall be determined by dividing its primary
Building square footage by the ERU Value; provided however, that at least 1.0 ERUs
shall be assigned to each Nonresidential Parcel.
(D) VACANT PARCELS. The City Commission hereby finds and determines
that each Vacant Parcel is subject to development in a manner that would result in the
assignment of at least 1.0 ERUs. Since the extent of development cannot be predicted
accurately, 1.0 ERUs will be assigned to each Vacant Parcel. Notwithstanding the
foregoing, if a permanent Single-Family Residential Unit is constructed on the common
lot line of two Platted Lots on the date hereof, no ERUs will be assigned to the second
Platted Lot. Upon subdivision or development of a Vacant Parcel, the number of ERU s
attributable thereto will be adjusted in the manner set forth in Section 4.08 hereof.
(E) PUBLIC USE PARCELS. The City Commission hereby finds and
determines that due to their use, Public Use Parcels will not derive a special benefit from
the Tuscawilla (Phase II) Improvement Project. Accordingly, no ERUs will be assigned
to Public Use Parcels.
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ARTICLE IV
IMPROVEMENT ASSESSMENTS
SECTION 4.01. ESTIMATED CAPITAL COST. The estimated Capital
Cost for the TuscawiIIa (Phase II) Improvement Project is $545,000. The Project Cost of
the TuscawiIIa (phase II) Improvement Project will be funded through the imposition of
Improvement Assessments against property located in the Tuscawilla (Phase II)
Assessment Area.
SECTION 4.02. IMPOSITION OF IMPROVEMENT ASSESSMENTS.
The Improvement Assessments shall be imposed against all property located within the
TuscawilIa (Phase II) Assessment Area, other than Public Use Parcels, for each Fiscal
Year in which the Obligations remain outstanding, the amount of which shall be
computed in accordance with this Article IV. When imposed, the Improvement
Assessments for each Fiscal Year shall constitute a lien upon the Tax Parcels located in
the Tuscawilla (Phase II) Assessment Area, pursuant to the Ordinance.
SECTION 4.03. PREPAYMENT AMOUNTS.
(A) Upon adoption of the Final Resolution, an Initial Prepayment Amount for
each Tax Parcel located within the Tuscawilla (Phase II) Assessment Area shall be
calculated as the amount computed by (1) dividing the number of ERUs attributable to
such Tax Parcel by the total number of ERUs attributable to Tax Parcels within the
19
Tuscawilla (Phase II) Assessment Area and (2) multiplying the result by the estimated
Capital Cost of the Tuscawilla (Phase II) Improvement Project.
(B) Following issuance of the Original Obligations, an Adjusted Prepayment
Amount for each Tax Parcel, other than those Tax Parcels as to which the Improvement
Assessment has been prepaid prior to issuance of the Original Obligations, shall be
computed by multiplying (1) the amount computed by dividing (a) the Initial Prepayment
Amount established herein for such Tax Parcel, by (b) the aggregate Initial Prepayment
Amounts for all Tax Parcels within the Tuscawilla (Phase II) Assessment Area, excluding
those Tax Parcels as to which the Improvement Assessment has been prepaid prior to
issuance of the Original Obligations, by (2) the principal amount of the Original
Obligations. The Adjusted Prepayment Amount for each Tax Parcel shall be revised
annually, as provided in Section 4.04(1) hereof.
(C) Following issuance of any Refunding Obligations, a new Adjusted
Prepayment Amount for each Tax Parcel, other than those Tax Parcels as to which the
Improvement Assessment has been prepaid prior to issuance of such Refunding
Obligations, shall be computed by multiplying (1) the amount computed by dividing (a)
the Adjusted Prepayment Amount for such Tax Parcel, by (b) the aggregate Adjusted
Prepayment Amounts for all Tax Parcels within the Tuscawilla (Phase II) Assessment
Area excluding those Tax Parcels as to which the Improvement Assessment has been
prepaid prior to issuance of such Refunding Obligations, by (2) the principal amount of
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such Refunding Obligations. The Adjusted Prepayment Amount for each Tax Parcel
shall be revised annually, as provided in Section 4.04(J) hereof.
SECTION 4.04. COMPUTATION
OF
IMPROVEMENT
ASSESSMENTS. The Improvement Assessments will be imposed for each Fiscal Year
in which Obligations remain outstanding and collected on the ad valorem tax bill in the
manner authorized by the Uniform Assessment Collection Act. The annual Improvement
Assessment shall be computed for each Tax Parcel in the manner set forth in this Section
4.04.
(A) DEBT SERVICE AMOUNT. A "Debt Service Amount" shall be computed
for each Fiscal Year as the amount which would be payable in respect of the Obligations
in accordance with a debt service schedule prepared under the assumption that the
principal installments equal those established in the Funding Agreement.
(B) PREP A YMENT MODIFICATION FACTOR.
A "Prepayment
Modification Factor" shall be computed for each Fiscal Year by dividing (1) the amount
computed by subtracting (a) the sum of the Adjusted Prepayment Amounts, as of the date
on which the Obligations are issued by the City, for all Tax Parcels as to which
prepayment has been made following issuance of the Obligations, from (b) the total
principal amount of Obligations initially issued by the City, by (2) the total principal
amount of Obligations initially issued by the City.
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(C) MODIFIED DEBT SERVICE AMOUNT. A "Modified Debt Service
Amount" shall be computed for each Fiscal Year by multiplying (1) the Debt Service
Amount by (2) the Prepayment Modification Factor.
(D) RECOMPUTATION OF ADJUSTED PREP A YMENT AMOUNT. If due
to subdivision or development of a Parcel Unit, the number of ERUs existing on the
immediate prior June 1 is different than the number of ERU s used to compute the annual
Improvement Assessments for the previous Fiscal Year (excluding any difference
attributable to prepayments made after the Improvement Assessments for the prior Fiscal
Year were computed), the Adjusted Prepayment Amount for each Tax Parcel shall be
recomputed by (A) dividing (1) the number ofERUs attributable to the Tax Parcel on the
immediate prior June 1 by (2) the number of ERUs used to compute the previous Fiscal
Year's annual Improvement Assessments for such Tax Parcel, (B) multiplying the result
by the total number of ERUs used to compute Initial Prepayment Amounts for all Tax
Parcels located within the Tuscawilla (Phase II) Assessment Area (notwithstanding
whether or not prepayments have been made in respect of such ERUs), (C) dividing the
result by the total number of ERUs existing within the Tuscawilla (Phase II) Assessment
Area on the immediate prior June 1 (notwithstanding whether or not prepayments have
been made in respect of such ERUs), and (D) multiplying the result by the Adjusted
Prepayment Amount utilized to compute the prior Fiscal Year's annual Improvement
Assessment for such Tax Parcel. If recomputing the Adjusted Prepayment Amount
22
increases the annual Improvement Assessment or Adjusted Prepayment Amount payable
in respect of any Tax Parcel to an amount greater than that included in the notice
provided to each property owner pursuant to Section 2.03 hereof, the City Manager shall
provide an additional notice to each property owner in the manner described in Section
3.05 of the Ordinance, providing the date, time and place that the City Commission will
conduct a public hearing to approve the increased annual Improvement Assessment or
Adjusted Prepayment Amount.
(E) ANNUAL DEBT SERVICE FACTOR. An "Annual Debt Service Factor"
shall be computed for each Fiscal Year by dividing (1) the Modified Debt Service
Amount by (2) the aggregate Adjusted Prepayment Amount.
(F) ANNUAL DEBT SERVICE COMPONENT. The "Annual Debt Service
Component" shall be computed for each Fiscal Year for each Tax Parcel by multiplying
(1) the Adjusted Prepayment Amount of such Tax Parcel, by (2) the Annual Debt Service
Factor.
(G) IMPROVEMENT ASSESSMENT COLLECTION COST COMPONENT.
The "Improvement Assessment Collection Cost Component" shall be computed each
Fiscal Year for each Tax Parcel by (1) dividing (a) the Adjusted Prepayment Amount for
such Tax Parcel by (b) the sum of the aggregate Adjusted Prepayment Amount, and (2)
multiplying the result by the Improvement Assessment Collection Cost.
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(H) IMPROVEMENT ASSESSMENT STATUTORY DISCOUNT AMOUNT.
The "Improvement Assessment Statutory Discount Amount" shall be computed for each
Tax Parcel as the amount allowed by law as the maximum discount for early payment of
ad valorem taxes and non-ad valorem assessments, such amount to be calculated by
deducting (1) the sum of (a) the Annual Debt Service Component and (b) the
Improvement Assessment Collection Cost Component, from (2) the amount computed by
dividing (a) the sum of (i) the Annual Debt Service Component and (ii) the Improvement
Assessment Collection Cost Component, by (b) the factor of 0.96.
(I) IMPROVEMENT ASSESSMENT. The annual Improvement Assessment
for each Tax Parcel shall be computed as the sum of (1) the Annual Debt Service
Component, (2) the Improvement Assessment Collection Cost Component, and (3) the
Improvement Assessment Statutory Discount Amount.
(1) REVISION OF ADJUSTED PREPAYMENT AMOUNT. Upon issuance
of the ad valorem tax bill for each Fiscal Year, the Adjusted Prepayment Amount for
each Tax Parcel shall be recomputed by deducting (1) the amount computed by (a)
dividing (i) the principal component of the Debt Service Amount utilized to compute the
Debt Service Component for the Improvement Assessment Roll by (ii) the total Debt
Service Amount utilized to compute the Annual Debt Service Component for the
Improvement Assessment Roll and (b) multiplying the result by the Annual Debt Service
Component included on the Improvement Assessment Roll for the Tax Parcel, from
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(2) the Adjusted Prepayment Amount utilized to compute the annual Improvement
Assessment included on the Improvement Assessment Roll for such Tax Parcel.
SECTION 4.05. INITIAL PREPAYMENT OPTION.
(A) Following adoption of the Final Resolution, the City Manager shall provide
a first class mailed notice to the owner of each Tax Parcel subject to the Improvement
Assessment of the owner's option to prepay all future annual Improvement Assessments.
On or prior to the date specified in such notice, the owner of each Tax Parcel subject to
the Improvement Assessment shall be entitled to prepay all future annual Improvement
Assessments, upon payment of the Initial Prepayment Amount. The City Commission, in
its sole discretion, may elect to accept prepayments pursuant to this Section 4.05 on any
date prior to execution of the Funding Agreement.
(B) The amount of all prepayments made pursuant to this Section 4.05 shall be
final. The City shall not be required to refund any portion of a prepayment if (1) the
actual Capital Cost of the Tuscawilla (Phase II) Improvement Project is less than the
estimated Capital Cost upon which the Initial Prepayment Amount was computed,
(2) annual Improvement Assessments will not be imposed for the full number of years
anticipated at the time of such prepayment, or (3) there is a subsequent increase in the
total number ofERUs which would have decreased the amount of such prepayment.
25
SECTION 4.06. ADDITIONAL PREPAYMENT OPTION.
(A) Following the date specified in the notice provided pursuant to Section
4.05(A) hereof, or such later date as the City Commission may allow in its sole
discretion, the owner of each Tax Parcel subject to the Improvement Assessments shall
be entitled to prepay all future unpaid annual Improvement Assessments upon payment of
an amount equal to the sum of (1) the Adjusted Prepayment Amount for such Tax Parcel,
and (2) interest on the Adjusted Prepayment Amount from the most recent date to which
interest on the Obligations has been paid to the next date following such prepayment on
which the City can redeem Obligations after providing all notices required to redeem all
or any portion of the Obligations.
(B) During any period commencmg on the date the annual Improvement
Assessment Roll is certified for collection pursuant to the Uniform Assessment
Collection Act and ending on the next date on which unpaid ad valorem taxes become
delinquent, the City may reduce the amount required to prepay the future unpaid annual
Improvement Assessments for the Tax Parcel by the amount of the Improvement
Assessment that has been certified for collection with respect to such Tax Parcel.
(C) Except as provided in Section 4.08 hereof, the amount of all prepayments
made pursuant to this Section 4.06 shall be final. The City shall not be required to refund
any portion of a prepayment if (1) the Capital Cost of the Tuscawilla (Phase II)
Improvement Project is less than the amount upon which such Adjusted Prepayment
26
Amount was computed, (2) annual Improvement Assessments will not be imposed for the
full number of years anticipated at the time of such prepayment, or (3) there is a
subsequent increase in the total number of ERU s which would have decreased the
amount of such prepayment.
SECTION 4.07. MANDATORY PREPAYMENT.
(A) The owner of a Tax Parcel subject to the Improvement Assessment shall
immediately prepay all future unpaid annual Improvement Assessments for such Tax
Parcel if (1) the Tax Parcel is acquired by a public entity (other than the City) through
condemnation, negotiated sale or otherwise, or (2) a tax certificate has been issued and
remains outstanding in respect of the Tax Parcel and the City, at its sole option, elects to
accelerate the Improvement Assessment. The amount required to prepay the future
unpaid annual Improvement Assessments will be equal to the sum of (1) the Adjusted
Prepayment Amount for such Tax Parcel, and (2) interest on the Adjusted Prepayment
Amount hereof, from the most recent date to which interest on the Obligations has been
paid to the next date following such prepayment on which the City can redeem
Obligations after providing all notices required to redeem all or any portion of the
Obligations.
(B) During any period commencmg on the date the annual Improvement
Assessment Roll is certified for collection pursuant to the Uniform Assessment
Collection Act and ending on the next date on which unpaid ad valorem taxes become
27
delinquent, the City may reduce the amount required to prepay the future unpaid annual
Improvement Assessments for the Tax Parcel by the amount of the Improvement
Assessment that has been certified for collection with respect to such Tax Parcel.
(C) The amount of all prepayments made pursuant to this Section 4.07 shall be
final. The City shall not be required to refund any portion of a prepayment if (1) the
Capital Cost of the Tuscawilla (Phase II) Improvement Project is less than the amount
upon which such Adjusted Prepayment Amount was computed, (2) annual Improvement
Assessments will not be imposed for the full number of years anticipated at the time of
such prepayment, or (3) there is a subsequent increase in the total number ofERUs which
would have decreased the amount of such prepayment.
SECTION 4.08. REALLOCATION.
(A) If any Parcel Unit is subdivided into two or more Parcel Units prior to the
date on which the Improvement Assessment has been prepaid: (1) one ERU shall be
assigned to each of the subdivided Parcel Units on the next June 1, or such later date on
which the Property Appraiser provides the City with data to prepare the Improvement
Assessment Roll for the ensuing Fiscal Year, and (2) the Adjusted Prepayment Amounts
shall be adjusted in the manner described in Section 4.04(J) hereof.
(B) If any Parcel Unit is subdivided into two or more Parcel Units following the
date on which the Improvement Assessment has been prepaid: (1) the prepayment
previously made shall be attributed to the subdivided Parcel Unit selected in writing by
28
the owner of the parent Parcel Unit or if no written selection is provided, to a subdivided
Parcel Unit selected by the City Manager, (2) one ERU shall be assigned to each of the
remaining subdivided Parcel Units on the next June 1, or such later date on which the
Property Appraiser provides the City with data to prepare the Improvement Assessment
Roll for the ensuing Fiscal Year; provided, however, that if the annual Improvement
Assessment or Adjusted Prepayment Amount in respect of any subdivided Parcel Unit is
greater than the assessment amount included in the notice provided to each property
owner pursuant to Section 2.03 hereof, the City Manager shall provide an additional
notice to each property owner in the manner described in Section 3.05 of the Ordinance,
providing the date, time and place that the City Commission will conduct a public
hearing to approve the increased annual Improvement Assessment or Adjusted
Prepayment Amount, (3) the Adjusted Prepayment Amounts shall be adjusted in the
manner described in Section 4.04(J) hereof.
(C) If any Vacant Parcel is developed pnor to the date on which the
Improvement Assessment has been prepaid: (1) ERUs shall be assigned to the Vacant
Parcel in the manner described in Section 3.02(D) hereof, and (2) the Adjusted
Prepayment Amounts shall be adjusted in the manner described in Section 4.04(J) hereof.
(D) If any Vacant Parcel is developed prior to the date on which the Tuscawilla
Improvement Assessment has been prepaid: (1) ERUs shall be assigned to the Vacant
Parcel in the manner described in Section 3.02(D) hereof, (2) the number assigned shall
29
be reduced by one ERU to reflect the prepayment previously made, and (3) the Adjusted
Prepayment Amounts shall be adjusted in the manner described in Section 4.04(1) hereof.
SECTION 4.09. IMPROVEMENT ASSESSMENT ROLL.
The City
Manager is hereby directed to prepare a final estimate of the Capital Cost for the
Tuscawilla (Phase II) Improvement Proj ect, and to prepare the preliminary Improvement
Assessment Roll in the manner provided in the Ordinance. The City Manager shall
apportion the Project Cost among the parcels of real property within the Tuscawilla
(Phase II) Assessment Area as reflected on the Tax Roll in conformity with Article IV
hereof. The estimate of Capital Cost and the Improvement Assessment Roll shall be
maintained on file in the office of the City Manager and open to public inspection. The
foregoing shall not be construed to require that the Improvement Assessment Roll be in
printed form if the amount of the Improvement Assessment for each Tax Parcel can be
determined by use of a computer terminal available to the public.
SECTION 4.10. APPLICATION OF IMPROVEMENT ASSESSMENT
PROCEEDS. Proceeds from the Improvement Assessments received during each Fiscal
Year shall be applied by the City in the following order: payment of the Improvement
Assessment Collection Costs; payment of any Transaction Costs not funded from
proceeds of the Obligations; payment of interest due on the Obligations; payment of
principal due on the Obligations; and reimbursement of any amounts advanced by the
30
City to pay principal and interest on the Obligations. Any remaining proceeds will then
be used for prepayment of the Obligations.
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ARTICLE V
MAINTENANCE ASSESSMENTS
SECTION 5.01. ESTIMATED MAINTENANCE COST. The estimated
Maintenance Cost for the Tuscawilla (Phase II) Improvement Project is $190,000 per
Fiscal Year. The Maintenance Cost of the Tuscawilla (Phase II) Improvement Project
will be funded through the imposition of Maintenance Assessments against property
located in the Tuscawilla (Phase II) Assessment Area.
SECTION 5.02. IMPOSITION OF MAINTENANCE ASSESSMENTS.
The Maintenance Assessments shall be imposed against all property located within the
Tuscawilla (Phase II) Assessment Area, other than Public Use Parcels, for each Fiscal
Year and shall be computed in accordance with this Article V. When imposed, the
Maintenance Assessments for each Fiscal Year shall constitute a lien upon the Tax
Parcels located in the Tuscawilla (Phase II) Assessment Area, pursuant to the Ordinance.
SECTION 5.03. COMPUTATION
OF
MAINTENANCE
ASSESSMENTS. The annual Maintenance Assessments shall be computed for each Tax
Parcel in the manner set forth in this Section 5.03.
(A) ANNUAL MAINTENANCE COMPONENT. The "Annual Maintenance
Component" shall be calculated for each Fiscal Year for each Tax Parcel by (1) dividing
(a) the Maintenance Cost by (b) the total number of ERUs attributable to Tax Parcels
32
within the Tuscawilla (Phase II) Assessment Area, and (2) multiplying the result by the
number ofERUs attributable to the Tax Parcel.
(B) MAINTENANCE ASSESSMENT COLLECTION COST COMPONENT.
The "Maintenance Assessment Collection Cost Component" shall be computed each
Fiscal Year for each Tax Parcel by (1) dividing (a) the Maintenance Assessment
Collection Cost by (b) the total number of ERUs located in the Tuscawilla (Phase II)
Assessment Area, and (2) multiplying the result by the number of ERUs attributable to
the Tax Parcel.
(C) MAINTENANCE ASSESSMENT STATUTORY DISCOUNT AMOUNT.
The "Maintenance Assessment Statutory Discount Amount" shall be computed for each
Tax Parcel as the amount allowed by law as the maximum discount for early payment of
ad valorem taxes and non-ad valorem assessments, such amount to be calculated by
deducting (1) the sum of (a) the Annual Maintenance Component and (b) the
Maintenance Assessment Collection Cost Component, from (2) the amount computed by
dividing (a) the sum of (i) the Annual Maintenance Component and (ii) the Maintenance
Assessment Collection Cost Component, by (b) the factor of 0.96.
(D) MAINTENANCE ASSESSMENT. The annual Maintenance Assessment
for each Tax Parcel shall be computed as the sum of (1) the Annual Maintenance
Component, (2) the Maintenance Assessment Collection Cost Component, and (3) the
Maintenance Assessment Statutory Discount Amount.
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SECTION 5.04. MAINTENANCE ASSESSMENT ROLL.
The City
Manager is hereby directed to prepare a final estimate of the Maintenance Cost for the
Tuscawilla (Phase II) Improvement Project and to prepare the preliminary Maintenance
Assessment Roll in the manner provided in the Ordinance. The City Manager shall
apportion the Maintenance Cost among the parcels of real property within the Tuscawilla
(Phase II) Assessment Area as reflected on the Tax Roll in conformity with Article V
hereof. The estimate of Maintenance Cost and the Maintenance Assessment Roll shall be
maintained on file in the office of the City Manager and open to public inspection. The
foregoing shall not be construed to require that the Maintenance Assessment Roll be in
printed form if the amount of the Maintenance Assessment for each Tax Parcel can be
determined by use of a computer terminal available to the public.
34
ARTICLE VI
GENERAL PROVISIONS
SECTION 6.01. METHOD OF COLLECTION. The Assessments shall be
collected pursuant to the Uniform Assessment Collection Act.
SECTION 6.02. 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 6.03. EVIDENCE OF PAYMENT. Payment in full of the
Improvement Assessment imposed against any Tax Parcel shall operate as a release of
the Improvement Assessment lien upon such Tax Parcel. Upon request, the City
Manager may issue a written confirmation to evidence such payment; provided however,
that the issuance of written confirmation shall not be required to release the Improvement
Assessment lien. The City may impose an administrative fee to defray the cost of
providing written confirmation pursuant to this Section 6.03.
SECTION 6.04. REPEAL OF PRIOR INCONSISTENT RESOLUTIONS.
All prior resolutions or parts of resolutions in conflict herewith are hereby repealed to the
extent of the conflict.
35
SECTION 6.05. 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 10th day of October, 2005.
CITY COMMISSION OF WINTER
SPRINGS, FLORIDA
(SEAL)
'-1,-+~
ATTEST:
By:
Andrea Lorenzo-Luaces, City Clerk
APPROVED AS TO FORM BY THE
WINTER S GS CITY ATTORNEY
ganese, City Attorney
36
APPENDIX A
DESCRIPTION OF TUSCA WILLA (PHASE II) ASSESSMENT AREA
TUSCA WILLA (PHASE II) IMPROVEMENT AREA GENERAL BOUNDARY
DESCRIPTION
The Tuscawilla (Phase II) Improvement Area shall be defined as all that land lying within the City
of Winter Springs, Florida, Tuscawilla Planned Unit Development, less Oak Forest Subdivision in
its entirety; St. Johns Landing (Plat Book 53, Pages 45-49); Tuscawilla Parcel 90 (aka Arbor Glen,
Plat Book 43, Pages 57-58); Creeks Run (Plat Book 53, Pages 1-3); Tuscawilla Unit 5 (Plat Book
20, Page 18); Tuskawilla Trail Subdivision (Plat Book 41, Page 6); Grand Reserve Subdivision
(Plat Book 48, Pages 73-74); Tuscawilla Tract 15, Parcels I-B and l-C (Yeager property south of
SR 434); St. Stephen's Catholic Church; Church of the New Covenant; Lord of Life Lutheran
Church; Indian Trails Middle School; Keeth Elementary School; and as more specifically defined
in attachment "A", entitled the Tuscawilla (Phase II) Improvement Area Legal Description by
reference to plat book and pages, and attachment "B" entitled Tuscawilla (Phase II) Improvement
Area Boundary Map.
Attachment "A"
TUSCAWILLA (PHASE II) IMPROVEMENT AREA
LEGAL DESCRIPTION BY REFERENCE TO
PLAT BOOK AND PAGES
Plat Book Page (inclusive) Plat Book Page' (inclusive)
50 42-50 Howell Creek
Reserve 1 0-1 2
49
48 52-54 50 82-84
26 57-59 52 87-88
44 35-37 Reserve at 31-(37) minus
Tuskawilla tract C, (35)
48 minus tract 1
41 42-45 48 36-40
37 53-54 50 3-9
40 98-100 No Plat Book and
Page for
Tuscany Place
42 35-36 48 18-25
29 35 43 57-58
30 97-98 33 17-19
45 82-83 20 18
46 64-65 21 32-33
52 13-14 22 46-47
48 47-51 23 25-28
48 89-92 24 72-73
46 25-26 Tuscawilla Unit 22
(A)
23
22 4-6 25 57 -58
23 78-80 26 51-52
25 33-37 26 53-54
45 18-20 26 55-56
49 8-9 28 98-1 02
50 20-21 27 22
23 96-98 29 1-2
33 54 32 21-24
49 78-82 37 6-10
55 37 -39 36 11-12
40 14-21 20 56-57
40 21 21 11-12
43 53-56 21 1 3-1 4
37 1-4 24 33-35
37 5 54 76-77
46 12-15 16 82-83
46 91-94 17 89-90
33 1-4 18 6-8
40 42-44 24 97-98
32 32 24 97-98 (Replat)
41 24
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APPENDIX B
FORM OF NOTICE TO BE PUBLISHED
To Be Published on or Before October 25,2005
[MAP OF TUSCA WILLA (pHASE In ASSESSMENT AREA]
NOTICE OF HEARING TO IMPOSE AND
PROVIDE FOR COLLECTION OF NON-AD VALOREM ASSESSMENTS
Notice is hereby given that the City Commission of Winter Springs, Florida, will
conduct a public hearing to consider creation of the Tuscawilla (Phase II) Assessment
Area, as shown above, and to impose non-ad valorem assessments against certain
property located therein and collecting the assessments on the ad valorem tax bill. The
hearing will be conducted by the City Commission at 6:30 P.M., or as soon thereafter as
the matter can be heard, on November 14, 2005, in the City Commission Chambers of
City Hall located at 1126 East State Road 434, Winter Springs, Florida. In accordance
with the Americans with Disabilities Act, persons needing a special accommodation or an
interpreter to participate in this proceeding should contact the City Clerk's office at (407)
327-1800 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. Any person wishing to appeal any decision of
the City Commission with respect to any matter considered will need a record and may
wish to ensure that a verbatim record is made.
The assessments have been proposed 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)
Assessment 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 II) Assessment Area will be based upon the number of residential
dwelling units per parcel of property measured in Equivalent Residential Units "ERUs."
The assignment ofERU's is based on the level of benefit each lot receives from aesthetic
beauty and enhanced safety as a result of the Tuscawilla (Phase II) Improvement Project.
A more specific description is set forth in the Initial Assessment Resolution adopted by
the City Commission on October 10,2005. Copies of the Initial Assessment Resolution,
the plans and specifications for the project, and the preliminary assessment rolls are
available for inspection at the office of the City Manager, located at 1126 East State Road
434, Winter Springs, Florida 32708.
B-1
Annual capital assessments for years and maintenance assessments, for the
life of the project, to fund the Tuscawilla (Phase II) Improvement Project will be
collected on the ad valorem tax bill as authorized by Florida Statutes 197.3632 for a
period of , commencing with the tax bill to be mailed in November 2006. 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 Manager's Office at (407) 327-
1800.
WINTER SPRINGS, FLORIDA
B-2
APPENDIX C
FORM OF NOTICE TO BE MAILED
***** THIS IS NOT A BILL *****
WINTER SPRINGS, FLORIDA
NOTICE OF HEARING TO IMPOSE
AND PROVIDE FOR COLLECTION OF
SPECIAL ASSESSMENTS IN THE TUSCA WILLA
(pHASE II) ASSESSMENT AREA
To be mailed on or before October 25,2005
[Property Owner Name]
[Street Address]
[City, State and zip]
Re: Tax Parcel Number [Insert Number]
Tuscawilla (Phase II) Assessment Area
Dear Property Owner:
The Tuscawilla (Phase II) Assessment Area is being created to remove existing
street signage and streetlights and install new decorative street lampposts and signage
along the collector roads in your 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 construction and maintenance costs of
the Tuscawilla (Phase II) Improvement Project will be funded by assessments against the
property located within the Tuscawilla (Phase II) Assessment Area. The construction and
maintenance assessments for each parcel of property are based on the number of
residential dwelling units per parcel of property measured in Equivalent Residential Units
"ERUs." The assignment ofERUs is based on the level of benefit each lot receives from
aesthetic beauty and enhanced safety as a result of the Tuscawilla (Phase II)
Improvement Project. A more specific description of the assessment program is set forth
in the Initial Assessment Resolution adopted by the City Commission on October 10,
2005. Copies of the Initial Assessment Resolution, the plans and specification for the
Tuscawilla (Phase II) Assessment Area, and the preliminary assessment rolls including
the capital and maintenance assessments are available for your review at the office of the
City Manager, located at 1126 East State Road 434, Winter Springs, Florida 32708.
Information regarding the assessment for your specific property, including the number of
ERUs assigned to your property, is attached to this letter.
C-1
The City intends to issue debt to finance the capital costs of this assessment
project. This will permit the capital cost attributable to your property to be amortized
over a period of . The estimated principal amount of the debt required to finance
construction of the improvements is approximately $ However, you may
choose to prepay your capital assessment in full ($ per ERU) and avoid the
additional financing cost. Please do not send payment now. If the assessments are
imposed, you will receive a separate notice of time and place for payment.
If you do not choose to prepay during the period described in the next notice you
will receive, the amount necessary to pay your assessment in full will be increased by
your share of the financing cost. The City anticipates that financing costs will increase
the prepayment amount by approximately _ percent to $ per ERU.
The annual assessment will include:
. your share of the principal and interest on the debt (unless you choose to
prepay that amount);
· your share of the maintenance costs;
. your share of the collection cost of the assessments; and
. the maximum discount allowed for early payment under the Uniform
Assessment Collection Act.
The City expects to collect approximately $ per year for the purposes
described in this notice. The City intends to include annual assessments on your ad
valorem tax bill. Failure to pay your assessments will cause a tax certificate to be issued
against the property which may result in a loss of title.
A public hearing will be conducted by the City Commission at 6:30 P.M., or as
soon thereafter as the matter can be heard, on November 14, 2005, in the City
Commission Chambers of City Hall located at 1126 East State Road 434, Winter Springs,
Florida for the purpose of receiving comments on the proposed assessments, including
collection on the ad valorem tax bill. 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 made. In accordance with the
C-2
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 at
least 48 hours prior to the date of the hearing.
If you have any questions, please contact the City Manager's office at
(407) 327-1800.
WINTER SPRINGS, FLORIDA
C-3
,---
* * * * * SEND NO MONEY NOW. THIS IS NOT AN INVOICE * * * * *
TUSCA WILLA (PHASE II) ASSESSMENT AREA
[PROPERTY OWNER NAME]
Tax Parcel Number [INSERT NUMBER]
Total number ofERUs attributed to property:
[INSERT NUMBER]
Initial prepayment amount (if prepay prior to City financing): $[INSERT AMOUNT]
Adjusted prepayment amount (if prepay after City financing): $[INSERT AMOUNT]
Total Annual Assessment:
$[INSERT AMOUNT]
$[INSERT AMOUNT]
$[INSERT AMOUNT]
Annual Capital Assessment:
Annual Maintenance Assessment:
Number of annual capital payments:
Expected date of first bill:
November, 2006
Total amount of annual payments:
$[INSERT AMOUNT]
* * * * * SEND NO MONEY NOW. THIS IS NOT AN INVOICE * * * * *
C-4