HomeMy WebLinkAboutSeminole County Tax Collector Agreement - 2008 09 11 AGREEMENT
THIS AGREEMENT is made and entered into this �1 d ay of Y`m/s tom.
2008, by and between the City of Winter Springs, a political subdivision of the State of Florida,
whose address is 1126 East State Road 434, Winter Springs, Florida, 32708, hereinafter referred
to as the "City ", and the Seminole County Tax Collector, a Constitutional Officer of the State of
Florida, whose address is Seminole County Services Building, 1101 East First Street, Sanford,
Florida 32771, hereinafter referred to as "Tax Collector ".
WITNESSETH:
WHEREAS, the City is authorized to impose non -ad valorem assessments and by
resolution has elected to use the uniform method of collecting such assessments as authorized by
Section 197.3632, Florida Statutes; and
WHEREAS, the uniform method will provide an efficient method of collection of non -ad
valorem assessments levied by the City; and
WHEREAS, Section 197.3632(2), Florida Statutes, provides that the City shall enter into
a written agreement with the Tax Collector for reimbursement of necessary administrative and
actual collection costs incurred under Section 197.3632, Florida Statutes.
NOW THEREFORE, in consideration of the foregoing, the parties agree as follows:
SECTION 1. PURPOSE. The purpose of this Agreement is to establish the terms and
conditions under which the Tax Collector shall collect the City non -ad valorem assessments and
that the City will reimburse the Tax Collector for necessary administrative and actual collection
costs pursuant to Section 197.3632, Florida Statutes.
SECTION 2. TERM. The term of this Agreement shall commence on January 1,
Q?aai , and shall run through December 31, te , the date of signature by the parties
notwithstanding, and shall automatically be renewed thereafter for successive periods not to
exceed one (1) year each.
SECTION 3. COMPLIANCE WITH LAWS AND REGULATIONS. The parties shall
abide by all statutes, ordinances, rules and regulations pertaining to the levy and collection of the
City non -ad valorem assessment levies, including those now in effect and hereafter adopted. The
City holds the Tax Collector harmless for any mistakes the City makes in levying the non -ad
valorem special assessment, noticing, and implementing of the uniform collection methodology
procedures to the extent permitted by Florida law and without waiving its sovereign immunity.
In the event of lawsuits, the City agrees to support a motion to dismiss the Tax Collector from
the case. The Tax Collector has no involvement with either the levy of the non -ad valorem
special assessment or with the proper notices and procedures of the City in adhering to the
uniform collection methodology procedure.
SECTION 4. RESPONSIBILITY OF THE TAX COLLECTOR.
(a) The Tax Collector shall merge all rolls and prepare a combined notice for ad
valorem taxes and non -ad valorem assessments pursuant to Section 197.3632 and 197.3635
Florida Statutes, or its successor provisions, any applicable rules promulgated by the Florida
Department of Revenue, and in accordance with the specific resolutions or ordinances adopted at
public hearings in a timely manner by the City, which shall clearly state its intent to use the
uniform method for collecting such assessments and so long as the City resolutions or ordinances
shall themselves not be inconsistent with or contrary to, the provisions of Chapter 197, Florida
Statutes.
(b) The Tax Collector shall collect the City non -ad valorem assessments pursuant to
the provisions of Chapter 197, Florida Statutes.
(c) The Tax Collector agrees to cooperate with the City in implementation of the
uniform method of collecting non -ad valorem assessments pursuant to Section 197.3632, Florida
Statutes, or its successor provisions.
(d) The Tax Collector shall not accept any non -ad valorem assessment roll that is not
certified on a compatible electronic medium, and that does not contain the electronic posting of
the non -ad valorem assessment for each parcel, and is not tied to the applicable property
identification number.
(e) If the Tax Collector discovers errors or omissions on such roll, he may request the
City to file a corrected roll or a correction of the amount of any assessment. The City shall bear
the cost of any such error or omission.
2
SECTION 5. RESPONSIBILITY OF THE CITY.
(a) The City agrees to reimburse the Tax Collector for necessary administrative and
actual collection costs incurred pursuant to Section 197.3632, Florida Statutes. Administrative
costs shall include, but not be limited to, those costs associated with personnel, forms, supplies,
data processing, computer equipment, postage and programming. The City shall only
compensate the Tax Collector for the actual cost of collecting non -ad valorem assessments as he
may bill to the City in a timely manner.
(b) The City will be billed or pay directly for necessary advertising relating to the
non -ad valorem assessment program.
(c) By September 15 of each year the City Manager of the City shall certify a non -
ad valorem assessment roll on compatible electronic medium to the Tax Collector. The City
shall post the non -ad valorem assessment for each parcel on the non -ad valorem assessment roll
to be certified. It is the responsibility of the City to ensure that such roll be free of errors and
omissions.
(d) The City agrees to cooperate with the Tax Collector in implementation of the
uniform method of collecting non -ad valorem assessments pursuant to, and consistent with all of
the provisions of Section 197.3632 and 197.3635, Florida Statutes, or its successor provisions.
(' SEMINOLE ' +UNTY AX COLL CTOR
It .. ..... -' A .ik: ..a.4.!.....- ' 41Pir
'' , YVALDES
DATE: 7 /O G
ATTEST: CITY OF G�C/i Mie�l�'. 4f/N
A t& 1 114 X ►. LIA
By: ( —
City Mager
DATE: q - //- 1
3