HomeMy WebLinkAbout2013 06 10 Regular 601 Resolution 2013-10, Initial Improvement and Maintenance Assessment for the Tuscawilla Phase 3 Assessment Area COMMISSION AGENDA
Informational
Consent
ITEM 601 public Hearings
g
Regular X
June 10, 2013 KS RS
Regular Meeting City Manager Department
REQUEST:
The Community Development Department, Urban Beautification Division is requesting that
the City Commission review and approve Resolution 2013-10, Initial Improvement and
Maintenance Assessment Resolution for the Tuscawilla Phase 3 Assessment Area, set a date
for the final public hearing and determine the desired entrance wall replacement option.
SYNOPSIS:
On November 19, 2012, under Agenda Item 600, the City Commission approved moving
forward with the formation of a Special Assessment Area to facilitate capital improvements,
ongoing repairs and maintenance of the Tuscawilla Units 12/12A Wall. The Commission
agreed to front-load formation costs of an assessment program in the amount of $36,517
plus a 10% contingency, with the understanding that reimbursement would occur once the
program has been fully established. Further, it was agreed that the City would absorb
$5,125 previously expended for a wall survey including a structural evaluation and the
assessment program would reimburse the City $3,000 for the cost of removal for five (5)
sections of wall at the subdivision entrances.
Resolution 2013-10 is the Initial Improvement and Maintenance Assessment Resolution
being presented for City Commission approval as part of the legally required formation
process. A final public hearing for creation of the Tuscawilla Phase 3 Special Assessment
Area; the imposition of Assessments and collection of Assessments, pursuant to the
Uniform Assessment Collection Act, is scheduled for August 12, 2013 at 5:15 pm, pending
Commission approval.
CONSIDERATIONS:
Regular 601 PAGE 1 OF 5-June 10,2013
Pursuant to approval of Agenda Item 600 at the City Commission Meeting on November
19, 2012, NBS and Nabors, Giblin & Nickerson, P.A. (NG&N) were hired to assist
staff with the formation of Tuscawilla Phase 3 (Units 12/12A) Wall Assessment
Area. NBS has provided a White Paper Analysis (Attachment 'B') that outlines pertinent
background information, the establishment process, specifications, program costs, the
method of assessment, legal information and professional opinions, in support of the wall
assessment program. NG&N has provided the Initial Improvement and Maintenance
Assessment Resolution 2013-10, Form of Notice to be Published and Form of Notice to be
Mailed (Attachment'A'), in support of the wall assessment program.
WALL REPLACEMENT OPTIONS
At the same meeting in November 2012, the City Commission accepted a recommendation
of the Tuscawilla Wall Ad-Hoc Advisory Committee to demolish all eight (8) sections of
wall at four (4) entrances to the subdivision (5 sections of wall had been removed due to
public safety concerns and 3 sections were left standing) and rebuild the entrance walls as
part of a capital project, this hereinafter referred to as Option 'A'. Additionally, the
Commission authorized staff to begin immediate cosmetic repairs to the wall at a cost of
$6,025 using Alternative Wall Systems (AWS) as the contractor.
During the repair process, AWS demonstrated to staff and several members of the Units
12/12A Community the cost effectiveness of repairing and leaving the three (3) remaining
entrance walls in place. In addition, five (5) sections of wall that were previously removed
for safety reasons, could be rebuilt (to meet current Florida Building Code) using
surplus bricks from the previous demolition. Since older bricks are superior to new bricks
available for purchase today, this would not only save money but provide a more
durable product with an extended lifespan. Staff feels this approach would be the most
prudent solution to the wall issue and is hereinafter referred to as Option 'B'. It is important
to note that a savings of more than $48,000 is realized by choosing Option 'B' as compared
to Option 'A' (see Table 2 below).
PROGRAM ESTABLISHMENT
Tuscawilla Phase 3 Assessment Area will be comprised of 86 residential parcels having a
total of 89.80 Benefit Units (B.U.). There are two independent funding
components required to operate the Special Assessment Program:
1. Capital Improvements/Debt Service Assessments
2. Maintenance (Operations) Assessments
Capital (41)will be responsible for debt service payments which are created to finance the
initial capital costs of the project, while Maintenance(42)will be responsible for funding
ongoing operations and care of the wall program. The debt service will be retired after a
finite time period (up to 20 years) and maintenance will be continued in perpetuity.
The NBS White Paper determines that there are 86 parcels within Tuscawilla Units
12/12A, each have upon them a single family home, which will receive a special benefit
from the capital project and ongoing maintenance program. All of these parcels will be
assigned one (1.0) base benefit unit for the capital and maintenance assessments. An
additional one-tenth (.10) of a benefit unit will be assigned to properties which abut or are
in close proximity to the wall which have ten (10') feet or more of wall frontage. These
Regular 601 PAGE 2 OF 5-June 10,2013
parcels will be considered to have an enhanced benefit due to the increased aesthetic value
based on the parcel's proximity to the wall. Lastly, an additional one-tenth (.10) of a benefit
unit will be assigned to properties which abut or are in close proximity to the wall and have
ten (10') feet or more of wall frontage. These parcels will be considered to have
an increased benefit due to enhanced levels of safety afforded by the parcel's close
proximity to the wall. Of the 86 parcels, 19 will have the two-tenths (.20) of a benefit unit
assigned in addition to the base benefit unit of one (1.0). See Attachment 'B' (p. 1-3) for
further clarification.
To finance capital project costs staff is proposing an internal loan from the City's General
Fund Reserves. If accepted, the loan would be issued as shown below in Table 2, Capital
Improvements, either Option 'A' or 'B' (Total Capital Project Cost). It will be a 511
adjustable rate loan, amortized over aperiod of twenty years (see Table 1). It will have a
levelized annual debt service payment throughout the life of the loan.
TABLE 1 - LOAN INTEREST RATE
Loan Years Initial Interest Rate Max. Increase Max. Interest Rate
Years 1-5 2.875% N/A 2.875%
Years 6-10 N/A 1.25% 4.125%
Years 11-15 N/A 1.25% 5.375%
Years 16-20 N/A 1.50% 6.875%
The variable component of this financing plan would apply in years 6 - 20 if rates move
upwards per the market. For owners who wish to pre-pay their portion of the capital
project, an initial pre-payment opportunity will be available where the owner can'opt-out'
of financing and avoid paying interest. The pre-payment opportunity will be available on
an annual basis to remaining owners who haven't previously made a pre-payment in full.
Staff will be returning to the City Commission at a later date to memorialize the terms of
this loan and to authorize a special revenue fund within the City's budget for the Tuscawilla
Phase 3 Special Assessment Area.
TABLE 2 - ANNUAL ASSESSMENTS (ESTIMATED)
Capital Improvements - Option 'A' (Annual Assessments based on rates in Table 1)
• Total Capital Project Cost= $129,401.80
• Initial Capital Assessment per B.U. = $127
• Maximum Capital Assessment per B.U. = $130
• Initial Capital Project Assessment per B.U. = $1,441 (Initial
Prepayment Amount - Adjusted Annually)
Capital Improvements - Option 'B' (Annual Assessments based on rates in Table 1)
• Total Capital Project Cost= $80,820
• Initial Capital Assessment per B.U. = $85
• Maximum Capital Assessment per B.U. = $88
• Initial Capital Project Assessment per B.U. = $900 (Initial
Prepayment Amount - Adjusted Annually)
Regular 601 PAGE 3 OF 5-June 10,2013
Maintenance Program
• Initial Maintenance Program Costs = $6,735
• Initial Maintenance Program Costs per B.U. = $75
• Maximum Maintenance Program Costs per B.U. = $87
Assessments Combined Totals
• Option'A' Initial Combined Assessment per B.U. = $202
• Option'A' Maximum Combined Assessment per B.U. = $217
• Option'B' Initial Combined Assessment per B.U. = $160
• Option'B' Maximum Combined Assessment per B.U. = $175
Upon finalization of the Tuscawilla Phase 3 Assessment Area at the City Commission
Meeting on August 12, 2013, the approved Non-Ad Valorem Assessments will appear on
Seminole County Tax Bills of those 86 parcels located within Tuscawilla Units 12/12A,
beginning November 2013.
CRITICAL EVENTS SCHEDULE
• June 11 through August 11, 2013 - Data collection, final assessment calculations and
public notices published.
• August 12, 2013 - Public hearing to consider imposition of the proposed
Improvement and Maintenance Assessments and the method of their collection.
• August 13 through August 28, 2013 - Final updates to Assessment Rolls.
• August 29 & 30, 2013 - Assessment Rolls transmitted and certified to the Tax
Collector.
• September 2013 - Capital project loan memorialized and funds issued to Tuscawilla
Phase 3. City reimbursed for front-loaded expenditures. Consent agenda item to the
City Commission for establishing Tuscawilla Phase 3 Special Revenue Fund.
• November 2013 - Capital project to begin.
• November 2013 - Tax bills sent to residents by the Seminole County Tax Collector.
The majority of assessments will be paid from November 2013 to January 2014.
FISCAL IMPACT:
Approval of Resolution 2013-10 will initiate the expenditure of approximately
$1,000 in noticing costs related to the final public hearing on August 12, 2013.
This expenditure has already been included in the FY '13 Budget for the Tuscawilla Phase 3
Wall Assessment Program and would be reimbursed to the City upon establishment of the
assessment program. In addition and as previously stated, the City has agreed to front-load
the formation costs of an assessment program in the amount of $36,517 plus a 10%
contingency, to be paid back over 20 years. The City also agreed to absorb $5,125 that was
previously expended for a wall survey including a structural evaluation. The assessment
program will reimburse the City $3,000 for the cost of removal for five (5) sections of the
wall at the subdivision entrances.
No additional costs are anticipated at this time.
COMMUNICATION EFFORTS:
Regular 601 PAGE 4 OF 5-June 10,2013
A Notice Of Hearing To Impose And Provide For Collection Of Non-Ad Valorem
Assessments will be published in the Orlando Sentinel Legal Section and Notice mailed to
the affected residents on or before July 23, 2013.
RECOMMENDATION:
Staff is requesting approval of Resolution 2013-10 and the date of August 12,
2013 fora final public hearing to establish the Tuscawilla Phase 3 Assessment
Program. Staff is also requesting that the City Commission determine the desired entrance
wall replacement option.
• Option 'A' - Demolish the three (3) remaining entrance wall sections and rebuild all
eight (8) at a total capital cost of$129,401.80. *Includes applicable expenditures and
establishment costs.
-
or-. Option 'B' - Allow the three (3) remaining entrance wall sections to be repaired and
rebuild five (5) sections of wall with bricks reclaimed from the previous demolition at
total a capital cost of $80,820. *Includes applicable expenditures and establishment
costs.
Choosing Option 'B' over Option 'A' will lower the initial capital costs of the program by
more than $48,000, thereby reducing the base combined assessment $42 annually.
ATTACHMENTS:
A. Resolution 2013-10 - Initial Improvement and Maintenance Assessment Resolution
for Tuscawilla Phase 3 Assessment Area
B. Tuscawilla Phase 3 (Tuscawilla Units 12/12A) Assessment Program White Paper
Analysis by NBS.
Regular 601 PAGE 5 OF 5-June 10,2013
Attachment A
CITY OF WINTER SPRINGS, FLORIDA
INITIAL IMPROVEMENT ASSESSMENT RESOLUTION
AND
MAINTENANCE ASSESSMENT RESOLUTION
FOR THE
TUSCAWILLA (PHASE III) ASSESSMENT AREA
ADOPTED JUNE 10, 2013
TABLE OF CONTENTS
PAGE
ARTICLE I
DEFINITIONS AND CONSTRUCTION
SECTION 1.01. DEFINITIONS .............................................................................2
SECTION 1.02. INTERPRETATION .................................................................... 8
SECTION 1.03. FINDINGS.................................................................................... 8
ARTICLE II
NOTICE AND PUBLIC HEARING
SECTION 2.01. PUBLIC HEARING................................................................... 14
SECTION 2.02. NOTICE BY PUBLICATION ................................................... 14
SECTION 2.03. NOTICE BY MAIL.................................................................... 14
ARTICLE III
ASSESSMENTS
SECTION 3.01. DESCRIPTION OF PROPOSED ASSESSMENT AREA........ 15
SECTION 3.02. ASSIGNMENT OF BENEFIT UNITS ...................................... 15
ARTICLE IV
IMPROVEMENT ASSESSMENTS
SECTION 4.01. ESTIMATED CAPITAL COST ................................................ 17
SECTION 4.02. IMPOSITION OF IMPROVEMENT ASSESSMENTS............ 17
SECTION 4.03. PREPAYMENT AMOUNTS..................................................... 17
SECTION 4.04. COMPUTATION OF IMPROVEMENT ASSESSMENTS...... 18
SECTION 4.05. INITIAL PREPAYMENT OPTION ..........................................20
SECTION 4.06. ADDITIONAL PREPAYMENT OPTION................................21
SECTION 4.07. MANDATORY PREPAYMENT...............................................22
SECTION 4.08. REALLOCATION .....................................................................24
SECTION 4.09. IMPROVEMENT ASSESSMENT ROLL.................................24
SECTION 4.10. APPLICATION OF IMPROVEMENT ASSESSMENT
PROCEEDS................................................................................24
City of Winter Springs
Resolution Number 2013-10
i
ARTICLE V
MAINTENANCE ASSESSMENTS
SECTION 5.01. ESTIMATED MAINTENANCE COST....................................26
SECTION 5.02. IMPOSITION OF MAINTENANCE ASSESSMENTS............26
SECTION 5.03. COMPUTATION OF MAINTENANCE ASSESSMENTS......26
SECTION 5.04. MAINTENANCE ASSESSMENT ROLL.................................28
ARTICLE VI
GENERAL PROVISIONS
SECTION 6.01. METHOD OF COLLECTION...................................................29
SECTION 6.02. SEVERABILITY........................................................................29
SECTION 6.03. FUNDS AND ACCOUNTING..................................................29
SECTION 6.04. EVIDENCE OF PAYMENT......................................................29
SECTION 6.05. REPEAL OF PRIOR INCONSISTENT RESOLUTIONS ........30
SECTION 6.06. EFFECTIVE DATE....................................................................30
APPENDIX A - DESCRIPTION OF TUSCAWILLA (PHASE III)
ASSESSMENT AREA
APPENDIX B - FORM OF NOTICE TO BE PUBLISHED
APPENDIX C - FORM OF NOTICE TO BE MAILED
City of Winter Springs
Resolution Number 2013-10
ii
CITY OF WINTER SPRINGS, FLORIDA
RESOLUTION NO. 2013-10
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 TUSCAWILLA
(PHASE III) ASSESSMENT AREA; DETERMINING THE
ESTIMATED CAPITAL COST AND MAINTENANCE
COST OF THE TUSCAWILLA (PHASE III)
IMPROVEMENT PROJECT; DETERMINING THAT
CERTAIN REAL PROPERTY WILL BE SPECIALLY
BENEFITTED BY THE TUSCAWILLA (PHASE III)
IMPROVEMENT PROJECT; ESTABLISHING THE
METHOD OF ASSESSING THE CAPITAL COSTS AND
MAINTENANCE COST OF THE TUSCAWILLA (PHASE
III) 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.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION
OF THE CITY OF WINTER SPRINGS, FLORIDA, AS FOLLOWS:
City of Winter Springs
Resolution Number 2013-10
Page 1 of 40
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.
"Abutting Lot" means a Platted Lot within the Tuscawilla (Phase III)
Assessment Area that abuts the Existing Subdivision Wall for at least ten (10) feet.
"Adjusted Prepayment Amount" means the amount required to prepay the
Improvement Assessment for each Tax Parcel located in the Tuscawilla (Phase III)
Assessment Area as computed pursuant Section 4.03(13) hereof and revised annually
pursuant to Section 4.04(E) hereof.
"Annual Debt Service Component" means the amount computed for each Tax
Parcel pursuant to Section 4.04(A)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.
"Benefit Unit" means the standard unit to be used in calculating the relative
amount of special benefit to be derived from construction of the Tuscawilla (Phase 111)
City of Winter Springs
Resolution Number 2013-10
Page 2 of 40
Improvement Project, as assigned to each Platted Lot within the Tuscawilla (Phase III)
Assessment Area pursuant to Section 3.02 hereof.
"Capital Cost" means all or any portion of the expenses that are properly
attributable to the acquisition, design, construction, and installation (including
demolition, environmental mitigation, easements and relocation) of the Tuscawilla (Phase
111) Improvement Project, and imposition of the Improvement Assessments tinder
generally accepted accounting principles; and including reimbursement to the City for
any funds advanced for Capital Cost and interest on any interfund or initrafiind loan for
such purposes.
"City" means the City of Winter Springs, Florida.
"City Attorney" means the chief attorney of the City, or such person's designee.
"City Commission" means the City Commission for the City.
"City Investment Rate" means the interest rates described in Section 1.03(K)
hereof.
"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.
"Excluded Parcels" means those parcels which (A) are used or planned for use as
utilities infrastructure sites, road right-of-way, utility easements, open space, stormwater,
retention or drainage purposes, (B) do not otherwise benefit from construction of the
Tuscawilla (Phase III) Improvement Project, and (C) are either (1) Government Property
City of Winter Springs
Resolution Number 2013-10
Page 3 of 40
or (2) privately-owned and restricted by agreement to one of the uses described in (A)
above.
"Existing Subdivision Wall" means a 4.7-foot high brick style wall
approximately 3,000 feet in total length along the southern and western boundary of the
Tuscawilla (Phase 111) Assessment Area adjacent to Winter Springs Boulevard and
Northern Way, including eight existing and previously existing corner wall sections.
"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 III) 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.
"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.
"Improvement Assessment" means an annual special assessment imposed
against property located within the Tuscawilla (Phase III) Assessment Area to fund the
Capital Cost of the Tuscawilla (Phase III) Improvement Project, and related expenses,
computed in the manner described in Section 4.04 hereof.
City of Winter Springs
Resolution Number 2013-10
Page 4 of 40
"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(B)hereof.
"Improvement Assessment Roll" means a non-ad valorem assessment roll
relating to the Capital Cost of the Tuscawilla (Phase 111) Improvement Project, and
related expenses.
"Improvement Assessment Statutory Discount Amount" means the amount
computed for each Tax Parcel pursuant to Section 4.04(C) hereof.
"Initial Prepayment Amount" means the amount computed pursuant to Section
4.03(A) hereof for each Tax Parcel located in the Tuscawilla (Phase III) Assessment Area
to prepay the Improvement Assessment in full.
"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.
"Maintenance" means maintenance of the Tuscawilla (Phase III) Improvement
Project, including cleaning, repairing, and similar services as well as the installation and
maintenance of drought tolerant landscaping near the Existing Subdivision Wall.
City of Winter Springs
Resolution Number 2013-10
Page 5 of 40
"Maintenance Assessment" means an annual special assessment imposed against
property located within the Tuscawilla (Phase III) Assessment Area to fiend the
Maintenance Cost of the Tuscawilla (Phase III) 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.
"Maintenance Assessment Roll" means a non-ad valorem assessment roll
relating to the Maintenance Cost of the Tuscawilla (Phase III) 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 principles, 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.
City of Winter Springs
Resolution Number 2013-10
Page 6 of 40
"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.
"Platted Lot" means a building lot located in the Tuscawilla (Phase 111)
Assessment Area that is described on a map or plat recorded in the Seminole County
Official Records.
"Property Appraiser" means the Seminole County Property Appraiser.
"Related Service" means the operation and maintenance of a Local
Improvement.
"Subdivision Enhancement Lot" means a Platted Lot within the Tuscawilla
(Phase III) Assessment Area that is not an Abutting Lot
"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.
"Tuscawilla (Phase II1) Improvement Project" means the restorative work to
be completed on the Existing Subdivision Wall and other related improvements in the
Tuscawilla (Phase III) Improvement Area.
City of Winter Springs
Resolution Number 2013-10
Page 7 of 40
"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. 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.
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
City of Winter Springs
Resolution Number 2013-10
Page 8 of 40
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 111)
Assessment Area as an Assessment Area under the Ordinance to fund the Capital Cost
and the Maintenance Cost of the Tuscawilla (Phase III) Improvement Project. The
Tuscawilla (Phase III) 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) Tuscawilla (Phase III) Assessment Area consists of primarily Platted Lots
zoned for single-family residential use. None of the property within the Tuscawilla
(Phase III) Assessment Area is zoned for multi-family residential, commercial or other
uses.
(F) The Tuscawilla (Phase III) Improvement Project will provide a special
benefit to all Platted Lots within the Tuscawilla (Phase III) Assessment Area by
City of Winter Springs
Resolution Number 2013-10
Page 9 of 40
improving and enhancing the aesthetics and the subdivision identity, thus enhancing the
value, use and enjoyment of such property. Certain Platted Lots will derive additional
special benefit from additional aesthetic and safety benefits due to their immediate
proximity to the Existing Subdivision Wall. Due to their current use, the Excluded
Parcels will not derive a special benefit from the Tuscawilla (Phase 111) Improvement
Project.
(G) One Tax Parcel (Parcel Number 08-21-31-5GT-0000-0310) is currently
undeveloped due to the high cost of environmental mitigation required for development
and therefore will not derive a special benefit from the Tuscawilla (Phase 111)
Improvement Project. Accordingly, this Tax Parcel is excluded from the Tuscawilla
(Phase III) Assessment Area. However, in the event this Tax Parcel is developed in the
future, the City Commission intends to include such Tax Parcel in the Maintenance
Assessment and will provide sufficient notice to the owner of such Tax Parcel and hold a
public hearing in accordance with the requirements of the Ordinance and the Uniform
Assessment Collection Act.
(H) The City Commission has reviewed the report prepared for the City by
NBS and a letter from Kim Coburn, a real estate professional familiar with the
Tuscawilla (Phase III) Assessment Area. According to the NBS report, each Platted Lot
within the Tuscawilla (Phase III) Assessment Area will derive an equal benefit based on
the general aesthetics and subdivision identity provided by the Tuscawilla (Phase III)
City of Winter Springs
Resolution Number 2013-10
Page 10 of 40
Improvement Project. The City Commission hereby finds the NBS report, the letter from
the real estate professional and the conclusions with respect to this benefit reasonable.
Since all Platted Lots in the Tuscawilla (Phase III) Assessment Area benefit equally from
this general subdivision enhancement component, it is fair and reasonable to assign one
(1.0) Benefit Unit to each Platted Lot for this component.
(1) According to the above-described NBS report, Platted Lots that abut the
Existing Subdivision Wall for more than ten (10) feet will derive additional special
benefit based on additional aesthetics and safety provided by the Tuscawilla (Phase 111)
Improvement Project. The City Commission hereby finds the NBS report, the letter from
the real estate professional and the conclusions with respect to this benefit reasonable.
While these additional benefits are not precisely quantifiable, it is fair and reasonable to
add 0.10 Benefit Unit to each Abutting Lot for additional aesthetic benefit and 0.10
Benefit Unit to each Abutting Lot for safety benefit.
(J) While the letter from the real estate professional does mention a potential
noise benefit from the Existing Subdivision Wall, due to the nature of the wall itself(not
completely solid) and the minor nature of this potential benefit in relation to the overall
special benefits, the City Commission hereby finds it reasonable not to assign any
additional Benefit Units for this potential benefit category.
(K) In order to reduce the financial impact the Improvement Assessment will
have on the property owners in the Tuscawilla (Phase III) Assessment Area, the City has
City of Winter Springs
Resolution Number 2013-10
Page 11 of 40
decided to provide a 20-year internal loan to the property owners for their share of the
Capital Cost. Based on current market conditions, the City has decided that the
maximum interest rate that will be charged is 2.875% in years 1 through 5, 4.125% in
years 6 through 10, 5.375% in years 11 through 15 and 6.875% in years 16 through 20,
based on its expectation with respect to the average investment rate and the availability of
funds over the term of the Improvement Assessment (20 years). The initial interest rate
will be set to 2.875% for the first five years of the loan with subsequent interest rate
resets occurring every five years thereafter based on the City's average investment rate
and the availability of funds at such time and subject to the maximum interest rates
described above. The actual amount of each Annual Assessment shall be calculated in
accordance with Article IV hereof.
(L) In order to further reduce the financial impact the Improvement Assessment
will on the property owners in the Tuscawilla (Phase III) Assessment Area, the City will
forego reimbursement of certain costs related to the creation of the Tuscawilla (Phase III)
Assessment Area and contingencies related to the Tuscawilla (Phase III) Improvement
Project.
(M) 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 III) Improvement Project, and (2) maintenance of the Tuscawilla (Phase III)
City of Winter Springs
Resolution Number 2013-10
Page 12 of 40
Improvement Project by fairly and reasonably allocating the cost based on the special
benefit derived by the property, in the manner described in Section 3.02 hereof.
City of Winter Springs
Resolution Number 2013-10
Page 13 of 40
ARTICLE II
NOTICE AND PUBLIC HEARING
SECTION 2.01. PUBLIC HEARING. A public hearing will be conducted by
the City Commission at 5:15 P.M., or as soon thereafter as the matter can be heard, on
August 12, 2013, 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
III) 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 hereof in
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.
City of Winter Springs
Resolution Number 2013-10
Page 14 of 40
ARTICLE III
ASSESSMENTS
SECTION 3.01. DESCRIPTION OF PROPOSED ASSESSMENT AREA.
The proposed Tuscawilla (Phase III) 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 III) Assessment Area is proposed
for the purpose of enhancing the use and enjoyment of property located therein by
funding the Tuscawilla (Phase III) Improvement Project.
SECTION 3.02. ASSIGNMENT OF BENEFIT UNITS. To reflect the
relative amount of special benefit to be derived from the Tuscawilla (Phase 111)
Improvement Project, the number of Benefit Units attributable to each Platted Lot within
the Tuscawilla (Phase III) Assessment Area shall be determined in the manner set forth in
this Section 3.02.
(A) SUBDIVISION ENHANCEMENT. The City Commission hereby fields
and determines that all Platted Lots within the Tuscawilla (Phase III) Assessment Area
will derive a substantially equivalent special benefit from the aesthetic and subdivision
identity provided by construction of the Tuscawilla (Phase III) Improvement Project, as
described in Section 1.03(H) hereof. Accordingly, one (1.0) Benefit Unit will be
assigned to each Platted Lot in the Tuscawilla (Phase III) Assessment Area.
City of Winter Springs
Resolution Number 2013-10
Page 15 of 40
(B) ADDITIONAL AESTHETIC AND SAFETY BENEFIT. The City
Commission hereby finds and determines that in addition to the aesthetic and subdivision
identity benefits described in Section 3.02(A) hereof, each Abutting Lot will derive an
additional special benefit from aesthetics and safety provided by the Tuscawilla (Phase
111) Improvement Project, as described in Section 1.03(1) hereof, such aesthetics and
safety benefit being received in a substantially equal manner by all such Abutting Lots.
Accordingly, in addition to the 1.0 Benefit Unit assigned to each Platted Lot pursuant to
Section 3.02(A) hereof, 0.10 Benefit Unit will be assigned to each Abutting Lot for
additional aesthetic benefit and 0.10 Benefit Unit will be assigned to each Abutting Lot
for safety benefit.
(C) BENEFIT UNIT SUMMARY. Based upon the assignments made in
Sections 3.02(A) and (B) above, the following number of Benefit Units will be assigned
to Platted Lots in the Tuscawilla (Phase III) Assessment Area:
Subdivision Enhancement Lots 1.00 Benefit Units
Abutting Lots 1.20 Benefit Units
City of Winter Springs
Resolution Number 2013-10
Page 16 of 40
ARTICLE IV
IMPROVEMENT ASSESSMENTS
SECTION 4.01. ESTIMATED CAPITAL COST. The estimated Capital
Cost for the Tuscawilla (Phase III) Improvement Project is $129,401.80. The Capital
Cost of the Tuscawilla (Phase 111) Improvement Project will be funded through the
imposition of Improvement Assessments against property located in the Tuscawilla
(Phase III) Assessment Area.
SECTION 4.02. IMPOSITION OF IMPROVEMENT ASSESSMENTS.
The Improvement Assessments shall be imposed against all property located within the
Tuscawilla (Phase III) Assessment Area, other than Excluded Parcels, for a period of
twenty (20) years. The first annual Improvement Assessment will be included on the ad
valorem tax bill to be mailed in October or November 2013. When imposed, the
Improvement Assessments for each Fiscal Year shall constitute a lien upon the Tax
Parcels located in the Tuscawilla(Phase III) 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 III) Assessment Area shall be
calculated as the amount computed by (1) dividing the number of Benefit Units
attributable to such Tax Parcel by the total number of Benefit Units attributable to Tax
City of Winter Springs
Resolution Number 2013-10
Page 17 of 40
Parcels within the Tuscawilla (Phase III) Assessment Area, and (2) multiplying the result
by the estimated Capital Cost of the Tuscawilla (Phase 111) Improvement Project.
(B) Following the initial prepayment period described in Section 4.05 hereof,
the Adjusted Prepayment Amount shall be set to the Initial Prepayment Amount for each
Tax, other than those Tax Parcels as to which the Improvement Assessment has been
prepaid. The Adjusted Prepayment Amount for each Tax Parcel shall be revised
annually, as provided in Section 4.04(E) hereof.
SECTION 4.04. COMPUTATION OF IMPROVEMENT
ASSESSMENTS. The annual Improvement Assessment shall be computed for each Tax
Parcel in the manner set forth in this Section 4.04 and collected on the ad valorem tax bill
in the manner authorized by the Uniform Assessment Collection Act.
(A) ANNUAL DEBT SERVICE COMPONENT. The "Annual Debt Service
Component" shall be calculated for each Fiscal Year in which the Initial Prepayment
Amount (or Adjusted Prepayment Amount, if applicable) of the Tax Parcel is outstanding
as follows:
(1) The City Manager shall first determine the City Investment Rate for
such Fiscal Year in a manner described in Section 1.03(K) hereof.
(2) The City Manager shall next calculate the amount of principal due
for the Tax Parcel by dividing (a) the Tax Parcel's Initial Prepayment Amount (or
Adjusted Prepayment Amount, if applicable), by (b) the number of remaining
City of Winter Springs
Resolution Number 2013-10
Page 18 of 40
years the Assessment is payable, which shall initially be for a period of twenty
(20) years.
(3) The City Manager shall then determine the interest payable by
multiplying (a) the annual interest rate computed in (1) above, by (b) the Initial
Prepayment Amount (or Adjusted Prepayment Amount, if applicable).
(4) The Annual Debt Service Component is then calculated as the stall
of the amount determined in (2) and (3) above.
(B) 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.
(C) 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.
City of Winter Springs
Resolution Number 2013-10
Page 19 of 40
(D) 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.
(E) REVISION OF ADJUSTED PREPAYMENT AMOUNT. Upon
certification of the Improvement Assessment Roll each Fiscal Year, the Adjusted
Prepayment Amount for each Tax Parcel shall be recomputed by deducting (1) the
principal component of the Annual Debt Service Component determined in Section
4.04(A)(2) above and included on the Improvement Assessment Roll for the Tax Parcel,
from (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.
(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
City of Winter Springs
Resolution Number 2013-10
Page 20 of 40
actual Capital Cost of the Tuscawilla (Phase III) Improvement Project is less than the
estimated Capital Cost upon which the Initial Prepayment Amount was computed, or
(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 Benefit Units which would have decreased the amount of such
prepayment.
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 ad valorem tax
bill computed at the City Investment Rate.
(B) During any period commencing 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.
City of Winter Springs
Resolution Number 2013-10
Page 21 of 40
(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 111)
Improvement Project is less than the amount upon which such Adjusted Prepayment
Amount was computed, or (2) annual Improvement Assessments will not be imposed for
the full number of years anticipated at the time 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 to be 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. In the case of (1) above, the
owner of the Tax Parcel must notify the City at least 30 days prior to the proposed
acquisition date in order to allow the City sufficient time to determine whether
acceleration is desired. Failure to provide such notice shall cause an automatic
acceleration of such Improvement Assessment the effective date of which is 10 days prior
to the proposed acquisition date.
(B) 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
City of Winter Springs
Resolution Number 2013-10
Page 22 of 40
Tax Parcel, and (2) interest on the Adjusted Prepayment Amount from the most recent ad
valorem tax bill computed at the City Investment Rate.
(C) During any period commencing 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 amival
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.
(D) 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 III) Improvement Project is less than the amount
upon which such Adjusted Prepayment Amount was computed, or (2) annual
Improvement Assessments will not be imposed for the full number of years anticipated at
the time of such prepayment.
City of Winter Springs
Resolution Number 2013-10
Page 23 of 40
SECTION 4.08. REALLOCATION. If a Tax Parcel consists of more
than one Platted Lot, the Initial Prepayment Amount for such Tax Parcel (or Adjusted
Prepayment Amount, if applicable) may be reallocated pro rata among the Platted Lots
upon (1) application of the owner, and (2) assignment of a distinct ad valorem property
tax identification number to each Platted Lot or any combination of Platted Lots by the
Property Appraiser.
SECTION 4.09. IMPROVEMENT ASSESSMENT ROLL. The City
Manager is hereby directed to prepare a filial estimate of the Capital Cost for the
Tuscawilla (Phase III) Improvement Project, and to prepare the preliminary Improvement
Assessment Roll in the manner provided in the Ordinance. The City Manager shall
apportion the Capital Cost among the parcels of real property within the Tuscawilla
(Phase III) 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
City of Winter Springs
Resolution Number 2013-10
Page 24 of 40
Assessment Collection Costs; payment of interest due on the loan from the City; payment
of principal due on the loan from the City; and reimbursement of any amounts advanced
by the City to pay principal and interest on the loan from the City. Any remaining
proceeds will then be used for prepayment of the loan from the City.
City of Winter Springs
Resolution Number 2013-10
Page 25 of 40
ARTICLE V
MAINTENANCE ASSESSMENTS
SECTION 5.01. ESTIMATED MAINTENANCE COST. The estimated
Maintenance Cost for the Tuscawilla (Phase III) Improvement Project is $7,812.60 per
Fiscal Year. The Maintenance Cost of the Tuscawilla (Phase III) Improvement Project
will be funded through the imposition of Maintenance Assessments against property
located in the Tuscawilla (Phase III) Assessment Area.
SECTION 5.02. IMPOSITION OF MAINTENANCE ASSESSMENTS.
The Maintenance Assessments shall be imposed against all property located within the
Tuscawilla (Phase III) Assessment Area, other than Excluded 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 III) 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 Benefit Units attributable to Tax
City of Winter Springs
Resolution Number 2013-10
Page 26 of 40
Parcels within the Tuscawilla (Phase III) Assessment Area, and (2) multiplying the result
by the number of Benefit Units 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 Benefit Units located in the Tuscawilla (Phase
III) Assessment Area, and (2) multiplying the result by the number of Benefit Units
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.
City of Winter Springs
Resolution Number 2013-10
Page 27 of 40
SECTION 5.04. MAINTENANCE ASSESSMENT ROLL. The City
Manager is hereby directed to prepare a filial estimate of the Maintenance Cost for the
Tuscawilla (Phase 111) 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 111) 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.
City of Winter Springs
Resolution Number 2013-10
Page 28 of 40
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. FUNDS AND ACCOUNTING. The moneys required to be
accounted for pursuant to this Resolution may be deposited in a single bank account, and
funds allocated to the various purposes established herein may be invested in a common
investment pool, provided that adequate accounting records are maintained to reflect and
control the restricted allocation of the moneys on deposit between the purposes described
herein.
SECTION 6.04. EVIDENCE OF PAYMENT. Payment in fill 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,
City of Winter Springs
Resolution Number 2013-10
Page 29 of 40
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 6.04.
SECTION 6.05. REPEAL OF PRIOR INCONSISTENT RESOLUTIONS.
All prior resolutions or parts of resolutions in conflict herewith are hereby repealed to the
extent of the conflict.
SECTION 6.06. 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 June, 2013.
CITY COMMISSION OF WINTER
SPRINGS, FLORIDA
(SEAL) By:
Charles Lacy, Mayor
ATTEST:
By:
Andrea Lorenzo-Luaces, City Clerk
APPROVED AS TO FORM BY THE
WINTER SPRINGS CITY ATTORNEY
By:
Anthony A. Garganese, City Attorney
City of Winter Springs
Resolution Number 2013-10
Page 30 of 40
APPENDIX A
DESCRIPTION OF TUSCAWILLA (PHASE III) ASSESSMENT AREA
City of Winter Springs
Resolution Number 2013-10
Page 31 of 40
TUSCAWILLA (PHASE III) ASSESSMENT AREA
(1) Tuscawilla Unit 12, as recorded in Plat Book 28, Pages 98-102, of the
public records of Seminole County, Florida, and
(2) Tuscawilla Unit 12A, as recorded in Plat Book 27, Page 22, of the public
records of Seminole County, Florida, however, excluding parcel numbers 08-21-31-5GT-
0000-0310 and 08-21-31-5GT-OB00-0000.
City of Winter Springs
Resolution Number 2013-10
Page 32 of 40
APPENDIX B
FORM OF NOTICE TO BE PUBLISHED
City of Winter Springs
Resolution Number 2013-10
Page 33 of 40
To Be Published on or Before July 23, 2013
[MAP OF TUSCAWILLA (PHASE III) 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 III) 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 5:15 P.M., or as soon thereafter as
the matter can be heard, on August 12, 2013, 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
restorative work to be completed on the existing subdivision wall along the southern and
western boundary of the Tuscawilla (Phase III) Assessment Area, as well as installation
of drought tolerant landscaping and related improvements, referred to as the "Tuscawilla
(Phase III) Improvement Project." The assessment for each parcel of property within the
Tuscawilla (Phase III) Assessment Area will be based upon level of benefit each platted
lot receives from aesthetic and subdivision identity (all lots) and additional aesthetic
benefit and enhanced safety (lots that abut the existing subdivision wall). A more
specific description is set forth in the Initial Assessment Resolution adopted by the City
Commission on June 10, 2013. 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.
City of Winter Springs
Resolution Number 2013-10
Page 34 of 40
Annual capital assessments for 20 years and maintenance assessments, for the life
of the project, to fund the Tuscawilla (Phase III) Improvement Project will be collected
on the ad valorem tax bill as authorized by Florida Statutes 197.3632 for a period of 20
years, commencing with the tax bill to be mailed in November 2013. 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 in whole 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
City of Winter Springs
Resolution Number 2013-10
Page 35 of 40
APPENDIX C
FORM OF NOTICE TO BE MAILED
City of Winter Springs
Resolution Number 2013-10
Page 36 of 40
***** THIS IS NOT A BILL *****
WINTER SPRINGS, FLORIDA
NOTICE OF HEARING TO IMPOSE
AND PROVIDE FOR COLLECTION OF
SPECIAL ASSESSMENTS IN THE TUSCAWILLA
(PHASE III) ASSESSMENT AREA
To be mailed on or before June 23, 2013
[Property Owner Name]
[Street Address]
[City, State and zip]
Re: Tax Parcel Number [Insert Number]
Tuscawilla (Phase III) Assessment Area
Dear Property Owner:
The Tuscawilla (Phase III) Assessment Area is being created to fund capital and
maintenance costs for restorative work to be completed on the existing subdivision wall
along the southern and western boundary of the Tuscawilla (Phase III) Assessment Area,
as well as installation of drought tolerant landscaping and related improvements, referred
to as the "Tuscawilla (Phase III) Improvement Project." The construction and
maintenance costs of the Tuscawilla (Phase III) Improvement Project will be funded by
assessments against the property located within the Tuscawilla (Phase III) Assessment
Area. The construction and maintenance assessments for each parcel of property are
based on level of benefit each platted lot receives from aesthetic and subdivision identity
(all lots) and additional aesthetic benefit and enhanced safety (lots that abut the existing
subdivision wall). A more specific description of the assessment program is set forth in
the Initial Assessment Resolution adopted by the City Commission on June 10, 2013.
Copies of the Initial Assessment Resolution, the plans and specification for the
Tuscawilla (Phase III) 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
Benefit Units assigned to your property, is attached to this letter.
City of Winter Springs
Resolution Number 2013-10
Page 37 of 40
The City intends to issue internal 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 20 years. 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 Benefit Unit) 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 Benefit Unit.
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 5:15 P.M., or as
soon thereafter as the matter can be heard, on August 12, 2013, 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
City of Winter Springs
Resolution Number 2013-10
Page 38 of 40
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 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
City of Winter Springs
Resolution Number 2013-10
Page 39 of 40
* * * * * SEND NO MONEY NOW. THIS IS NOT AN INVOICE
TUSCAWILLA (PHASE III) ASSESSMENT AREA
[PROPERTY OWNER NAME]
Tax Parcel Number [INSERT NUMBER]
Total number of Benefit Units 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]
Annual Maintenance Assessment: $[INSERT AMOUNT]
Total Annual Assessment: $[INSERT AMOUNT]
Number of annual capital payments:
Expected date of first bill: November 2013
Total amount of annual payments: $[INSERT AMOUNT]
* * * * * SEND NO MONEY NOW. THIS IS NOT AN INVOICE
City of Winter Springs
Resolution Number 2013-10
Page 40 of 40
Attachment B
QNBS
helping communities
Tund tomorrow
City of Winter Springs
Tuscawilla Units 12112A
Assessment Program
White Paper Analysis
City of Winter Springs
May 2093
Main Office Regional Office
32605 Temecula Parkway, Suite 100 870 Market Street, Suite 1223
Temecula, CA 92592 San Francisco, CA 94102
Toll free: 800.676.7516 Toll free: 800.434.8349
TABLE OF CONTENTS
1. EXECUTIVE SUMMARY 1-1
2. INTRODUCTION 2-1
2.1. Background Information ...............................................................................2-1
2.2. Reason for the Assessment Program...........................................................2-1
2.3. Process for Establishing the Assessment Program ......................................2-1
3. PLANS AND SPECIFICATIONS 3-1
3.1. Description of the Boundaries of the Assessment ........................................3-1
3.2. Description of the Assessment Program Project ..........................................3-1
4. ESTIMATE OF COSTS 4-1
4.1. Assessment Program Costs .........................................................................4-1
5. ASSESSMENT ANALYSIS 5-1
5.1. Identification of Benefit .................................................................................5-1
5.2. Apportioning of Benefit .................................................................................5-2
6. METHOD ASSESSMENT 6-1
6.1. Assessment Allocation — Capital Project Costs Option A .............................6-1
6.2. Assessment Allocation — Capital Project Costs Option B .............................6-2
6.3. Method of Assessment Spread.....................................................................6-3
6.4. Assessment Program Capital Project Financing...........................................6-5
6.5. Capital Project Costs Initial Prepayment Amount .........................................6-5
6.6. Capital Project Costs Adjusted Prepayment Amount....................................6-6
7. LEGAL ANALYSIS 7-1
8. REAL ESTATE OPINION 8-1
9. RESOLUTION NUMBER 2012-42 9-1
10. MAP OF ASSESSMENT PROGRAM AREA 10-1
11. ASSESSMENT ROLLS 11-1
1. EXECUTIVE SUMMARY
On June 11, 2012, the City Commission of the City of Winter Springs ("City"), Florida, approved
Resolution 2012-16 providing for the establishment of the Tuscawilla Units 12/12A Wall Ad Hoc Advisory
Committee ("Committee"). The purpose of the Committee was to organize a group of property owners to
obtain a recommendation addressing the deteriorating condition of a brick wall that fronts Tuscawilla
Units 12/12A along Winter Springs Boulevard and Northern Way. The Committee held meetings on
August 29, September 6, September 19, and October 11, 2012.
The City Commission accepted the final report of the Committee and directed staff to provide plans for
the creation of a special assessment program based on the recommendations provided in the
Committee's report. Staff presented options for addressing the condition of the brick wall and a plan to
begin the formation process for a special assessment program at the November 19, 2012 City
Commission meeting.
It is contemplated that the City will consider implementing the special assessment program during the
summer of 2013. The City has previously enacted Ordinance No. 98-704 on July 27, 1998 (the "Special
Assessment Ordinance"), to provide home rule authorization for the creation of assessment areas and
authorize the imposition of special assessments to fund the construction and maintenance of local
improvements to serve the property located in the assessment areas. The Ordinance authorizes special
assessments for a wide variety of capital and related service projects, but does not address specific
projects or assessment methodologies. The project-specific information is provided in the initial
assessment resolution for each project. The Special Assessment Ordinance generally requires that the
City adopt an initial assessment resolution, hold a public hearing and then adopt a final assessment
resolution with respect to each individual assessment area. The Special Assessment Ordinance contains
a number of procedural and substantive requirements to ensure that due process is afforded the property
owners in each assessment area and that each special assessment program is validly imposed under
Florida law.
Initially, the Committee and the City Commission were discussing the complete replacement of eight of
the brick wall sections at the four entrances. Since that time, the contractor who was hired to perform
immediate cosmetic repairs to the brick wall has demonstrated to City Staff, through the repair process
that only five of the eight corner wall sections need to be replaced and the other three corner wall
sections can be repaired. This alternative repair and replacement scenario would still retain the
uniformity of the wall as a common element for the community, while affording a capital cost savings and
a reduction in total assessments paid by benefitting property owners in Tuscawilla Units 12/12A. In an
effort to provide interested parties with all information, both capital project cost options have been
presented throughout this report. Option A provides for the full replacement of all eight corner wall
sections and Option B replaces five of the corner wall sections and repairs the remaining three corner
wall sections. The long-term maintenance programs will remain the same for both capital project cost
options.
Tuscawilla Units 12/12A Assessment Program—City of Winter Springs 1-1
Prepared by NBS— May 2013
The following table summarizes the assessments for both Option A and Option B:
Option A Option B
Description Amount Amount
Total Benefit Units: 89.80 89.80
Capital Project:
Total Capital Project Costs(1): $129,401.80 $80,820.00
Initial Annual Capital Project Levy(2): $11,404.60 $7,633.00
Maximum Annual Capital Project Levy(3): $11,674.00 $7,902.40
Capital Project Assessment per Benefit Unit: $1,441.00 $900.00
Initial Annual Capital Project Levy per Benefit Unit: $127.00 $85.00
Maximum Annual Capital Project Levy per Benefit Unit: $130.00 $88.00
Maintenance Program:
Initial Annual Maintenance Program Costs: $6,735.00 $6,735.00
Maximum Annual Maintenance Program Costs: $7,812.60 $7,812.60
Initial Annual Maintenance Program Costs per Benefit Unit: $75.00 $75.00
Maximum Annual Maintenance Program Costs per Benefit Unit: $87.00 $87.00
(1) The City will finance the capital project costs with a 5/1 adjustable rate, level debt service loan; amortized
over a period of 20 years.
(2) The initial five year term interest rate for the loan is 2.875%.
(3) The maximum annual capital project levy assessment is based on a maximum interest rate of 6.875%.
See Section 6.4 of this report for detailed loan financing information for the capital project costs.
Based on the different property land use classifications throughout Tuscawilla Units 12/12A, the following
page details the proposed assessments.
Tuscawilla Units 12/12A Assessment Program—City of Winter Springs 1-2
Prepared by NBS— May 2013
Option A Initial Annual Assessment:
Option A Option A Initial Annual Option A
Capital Initial Annual Maintenance Total Initial
Parcel Land Use Parcel Project Capital Project Program Annual
Classification Count Assessment Assessment Assessment Assessment
Parcels with 19 $1,729.20 $152.40 $90.00 $242.40
Brick Wall Frontage
Parcels without 67 1,441.00 127.00 75.00 202.00
Brick Wall Frontage
Exempt Parcels 2 0.00 0.00 0.00 0.00
Option A Maximum Annual Assessment:
Option A Maximum
Option A Maximum Annual Option A
Capital Annual Maintenance Total Maximum
Parcel Land Use Parcel Project Capital Project Program Annual
Classification Count Assessment Assessment Assessment Assessment
Parcels with 19 $1,729.20 $156.00 $104.40 $260.40
Brick Wall Frontage
Parcels without 67 1,441.00 130.00 87.00 $217.00
Brick Wall Frontage
Exempt Parcels 2 0.00 0.00 0.00 $0.00
Option B Initial Annual Assessment:
Option B Option B Initial Annual Option B
Capital Initial Annual Maintenance Total Initial
Parcel Land Use Parcel Project Capital Project Program Annual
Classification Count Assessment Assessment Assessment Assessment
Parcels with 19 $1,080.00 $102.00 $90.00 $192.00
Brick Wall Frontage
Parcels without 67 900.00 85.00 75.00 160.00
Brick Wall Frontage
Exempt Parcels 2 0.00 0.00 0.00 0.00
Option B Maximum Annual Assessment:
Option B Maximum
Option B Maximum Annual Option B
Capital Annual Maintenance Total Maximum
Parcel Land Use Parcel Project Capital Project Program Annual
Classification Count Assessment Assessment Assessment Assessment
Parcels with 19 $1,080.00 $105.60 $104.40 $210.00
Brick Wall Frontage
Parcels without 67 900.00 88.00 87.00 $175.00
Brick Wall Frontage
Exempt Parcels 2 0.00 0.00 0.00 $0.00
Tuscawilla Units 12/12A Assessment Program-City of Winter Springs 1-3
Prepared by NBS- May 2013
2. INTRODUCTION
2.1. Background Information
Tuscawilla Units 12/12A is a residential development located along and accessed from Winter Springs
Boulevard and Northern Way. The development has an existing brick wall that was built back in the mid
1980s and is adjacent to a portion of Winter Springs Boulevard and Northern Way. Since construction,
the brick wall has deteriorated and is in various states of disrepair and needs to be repaired and placed
on a long-term maintenance program. The Committee within Tuscawilla Units 12/12A has researched
and reviewed various options for fixing the wall; including demolishing the existing wall and building a new
wall, or leaving the existing wall in place and placing the wall on a maintenance and repair program in
order to address the declining condition of the brick wall and related safety concerns..
The existing wall for Tuscawilla Units 12/12A is approximately 3,000 feet in total length and generally runs
along the Tuscawilla Units 12/12A's southern and western boundaries. The brick wall is adjacent to
Winter Springs Boulevard and Northern Way. The brick wall is constructed of 5.0 inch wide brick panels
that are approximately 4.7 feet high and 14.5 feet wide with a lattice pattern of openings. The brick
panels are placed between 5.0 foot high columns that are 1.5 square feet. Currently, there is no brick wall
maintenance program in place to provide for necessary repairs and replacements. The lack of ongoing
maintenance has resulted in a brick wall that has deteriorated over the past 30 years.
To provide for the necessary funding to repair the existing wall, repair or replace the corner wall sections,
install drought tolerant landscaping, and provide for a long-term maintenance program, the City is
creating a special assessment program to collect non ad-valorem assessments. This report has been
prepared to support the formation proceedings for the City of Winter Springs Special Assessment
Program, Tuscawilla Units 12/12A ("Assessment Program").
2.2. Reason for the Assessment Program
The creation of the Assessment Program supported by this report will generate a funding source
necessary to provide for the capital projects and long-term maintenance program detailed further in
Section 3.2 of this report. The capital projects and long-term maintenance program may include but are
not limited to, all of the following: repairs to the existing wall, repair or replacement of eight corner wall
sections, the installation and maintenance of drought tolerant landscaping, establishment of a long-term
cosmetic repair maintenance program, and administrative costs associated with the ongoing annual
administration of the Assessment Program.
2.3. Process for Establishing the Assessment Program
The City cannot impose and collect a non-ad valorem assessment on the ad valorem tax bill without
complying with the procedures set forth in section 197.3632, Florida Statutes. If the City elects to use the
uniform method of collecting non-ad valorem assessments for the first time, the City shall adopt a
resolution at a public hearing prior to January 1. The resolution shall clearly state the City's intent to use
the uniform method of collecting a non-ad valorem assessment. In addition, the resolution shall state the
need for the assessment levy and shall include a legal description of the boundaries of the real property
subject to the assessment levy. Prior to the public hearing, the City shall publish notice of its intent to use
the uniform method for collecting non-ad valorem assessments. The notice is published weekly in a
newspaper of general circulation within the County of the City for four consecutive weeks preceding the
pubic hearing. If the resolution is adopted, the City shall send a copy of the resolution by United States
mail to the County property appraiser, the county tax collector, and the Department of Revenue by
January 10t"
In accordance with section 197.3632(3)(x), Florida Statutes, the City published the notice of intent to use
the uniform method for collecting non-ad valorem assessments in the Orlando Sentinel on November 11,
2012, November 19, 2012, November 26, 2012, and December 3, 2012.
Tuscawilla Units 12/12A Assessment Program—City of Winter Springs 2-1
Prepared by NBS— May 2013
On December 12, 2012, the City held a public hearing and adopted Resolution Number 2012-42, a
resolution entitled, "A Resolution of Winter Springs, Florida, Electing to Use the Uniform Method of
Collecting Non-Ad Valorem Special Assessments Levied Within Certain Areas of the Incorporated Area of
the City; Stating a Need for Such Levy; Providing for the Mailing of this Resolution; and Providing for an
Effecting Date" ("Notice of Intent Resolution"). A copy of the adopted Resolution can be found under
Section 9 of this report. Following the public hearing and adoption of the Notice of Intent Resolution, the
City mailed copies of the Notice of Intent Resolution to the County property appraiser, the County tax
collector, and the Department of Revenue on December 18, 2012.
The Special Assessment Ordinance requires that the City first adopt an initial assessment resolution with
respect to the proposed assessment area (the "Initial Assessment Resolution"). The Initial Assessment
Resolution begins the assessment process for any specific project and does not require a public hearing.
Pursuant to requirements set forth in the Special Assessment Ordinance, the Initial Assessment
Resolution must include the following: a description of the property located within the proposed
assessment area; a description of the project proposed for funding from proceeds of the assessments; an
estimate of the project cost; a description of the proposed method of apportioning the project cost among
the parcels of property located within the proposed assessment area, such that the owner of any parcel of
property can objectively determine the amount of the assessment; a description of the provisions for
prepayment of the assessment; a description of the provisions for reallocating the assessment upon
future subdivision; specific legislative findings that recognize the fairness provided by the apportionment
methodology; and provides that the City staff will publish and mail notices to the affected property owners
notifying them of their right to appear at a public hearing prior to the City's adoption of a final assessment
resolution imposing the assessments.
At least 20 days prior to the public hearing, the City shall provide mailed notice of the public hearing and
provide notice in a newspaper of general circulation within the County of the City. The mailed notice shall
be sent to each property owner subject to the non-ad valorem assessment within the proposed
Assessment Program and shall include the following information:
• Purpose of the assessment;
• Total amount to be levied against each parcel;
• Unit of measurement to be applied against each parcel to determine the assessment;
• Number of such units contained within each parcel;
• Total revenue the City will collect by the assessment;
• Statement that failure to pay the assessment will cause a tax certificate to be issued against the
property which may result in a loss of title;
• Statement that all affected property owners within the Assessment Program have a right to
appear at the public hearing and to file written objections with the City Commission within 20 days
of the notice;
• The date, time, and place of the public hearing.
At the public hearing, the City Commission shall receive the written objections and shall hear testimony
from all interested persons. The City Commission may adjourn the public hearing from time to time.
Immediately following the public hearing, or at any subsequent meeting, the City may adopt the final
assessment resolution (the "Final Assessment Resolution") required by the Special Assessment
Ordinance. Pursuant to requirements set forth in the Special Assessment Ordinance, the Final
Assessment Resolution must: create or affirm the assessment area; establish the maximum amount of
the annual assessment for each measurement unit; approve the assessment roll; and determine the
method of collection.
By September 15th, the City shall certify and provide the non-ad valorem assessment roll, on a compatible
electronic medium, to the County tax collector. Corrections of errors or omissions may be made upon the
written direction of the City.
If the non-ad valorem assessment is to be collected for a period of more than one year or is to be
amortized over a number of years, the City Commission shall not be required to annually adopt the non-
ad valorem assessment roll, and shall not be required to provide individual notices annually to each
assessed property owner within the Assessment Program.
Tuscawilla Units 12/12A Assessment Program—City of Winter Springs 2-2
Prepared by NBS— May 2013
3. PLANS AND SPECIFICATIONS
3.1. Description of the Boundaries of the Assessment
The boundaries of the area to be included in the Assessment Program include 86 single-family residential
properties and two parcels exempt from the assessment program. One of the exempt parcels is an
undeveloped lot that can not be developed without significant environmental site work and the other
exempt parcel is a small, City owned parcel within Tuscawilla Units 12/12A which is not suitable for
development. The properties within the boundaries of the Assessment Program are accessed from one
of the four entrances, located along Winter Springs Boulevard and Northern Way, into the Tuscawilla
Units 12/12A subdivision. Section 10 of this report provides a map that more fully shows the Assessment
Program's boundaries and the parcels included within the boundaries of the Assessment Program.
3.2. Description of the Assessment Program Project
There are two primary components to the Assessment Program project; a capital project component and
an maintenance program component.
The capital project component of the Assessment Program project will include the following:
• Repair and or replace eight corner wall sections located at each of the four entrances. The
corner wall sections will all have a similar appearance and will meet all applicable building codes.
At each of the eight corner wall sections, the diagonal section of the wall and the short wing walls
extending down the side streets will be repaired or replaced. Before construction can commence,
a wall easement is required at all eight locations for the portion of wall located on private property.
The cost options for repairing or replacing the eight corner wall sections include the costs for
design, permitting, construction, restoration, surveying and recording fees related to the
easements, plus a 10% contingency.
• The installation of simple, low-maintenance, drought tolerant landscaping at each of the four
entrances in the subdivision.
• Provide for cosmetic repairs along the straight sections of the existing wall. The initial cosmetic
repairs of the Assessment Program include:
• The repair of 35 columns.
• The removal of loose bricks and mortar along the entire wall.
• The replacement of missing bricks along the entire wall. The bricks to be used for the
replacement of missing bricks along the wall will be supplied by the City from previously
demolished sections of the subdivision entrances.
• Tuck and point missing mortar along both sides of the entire wall with high strength grout.
• The cleanup of masonry debris.
There are two options available to the City for repairing and replacing the eight corner wall sections.
Option A provides for the complete replacement of all eight corner wall sections and was the option
proposed by the Committee and presented to the City Commission. Since that time, based on acquiring
additional information in the field, City Staff is proposing an alternative to Option A, which provides
additional cost savings. Option B replaces five of the corner wall sections and repairs the other three
corner wall sections. Both options will provide the same look and uniformity at each of the four entrances.
The total capital project cost for Option A is approximately $134,500 and Option B is approximately
$86,000. The detailed capital project cost for each option is more fully presented in Section 4.1 of this
report.
The maintenance component of the Assessment Program establishes a continuous program of
evaluations, maintenance and care for the brick wall to prevent a return to the previous condition of
neglect and disrepair. The maintenance program also includes consultant fees, staff costs, and
insurance related to the Assessment Program. The maintenance program budget is the same for the
total project cost Option A and Option B.
Tuscawilla Units 12/12A Assessment Program—City of Winter Springs 3-1
Prepared by NBS— May 2013
4. ES TIMA TE OF COSTS
4.1. Assessment Program Costs
The following tables provide the Option A and Option B detailed capital project cost budgets for the
capital project component of the Assessment Program.
Capital Project Costs -Option A:
Option A replaces all eight corner wall sections located at the four entrances into Tuscawilla Units
12/12A.
Description Amount
Capital Project Costs—Option A
Corner Wall Section Replacement $82,384.00
Landscaping Installation 8,000.00
Cosmetic Repair Program 6,025.00
Demolition 3,000.00
Administrative, Legal and Insurance Fees 29,966.00
Rounding 26.80
Total Capital Project Costs—Option A $129,401.80
Capital Project Costs -Option B:
Option B replaces five of the corner wall sections and repairs the other three corner wall sections located
at the four entrances into Tuscawilla Units 12/12A.
Description Amount
Capital Project Costs—Option B
Corner Wall Section Replacement and Repair $33,800.00
Landscaping Installation 8,000.00
Cosmetic Repair Program 6,025.00
Demolition 3,000.00
Administrative, Legal and Insurance Fees 29,966.00
Rounding 29.00
Total Capital Project Costs—Option B $80,820.00
In addition to the Option A and Option B capital project costs, the following table provides the initial total
annual budget and the total maximum annual budget for the maintenance program component of the
Assessment Program.
Description Amount
Initial Annual Maintenance Program Costs $6,735.00
Maximum Annual Maintenance Program Costs $7,812.60
Each year, the City will review the capital project costs and maintenance program budgets to determine
the annual assessment needed to cover the Assessment Program costs for the upcoming fiscal year. The
City will levy only for the proposed budgeted costs. Therefore, the actual assessment levied in a given
year may be less than or equal to the maximum allowable amount provided in the tables above.
Tuscawilla Units 12/12A Assessment Program—City of Winter Springs 4-1
Prepared by NBS— May 2013
5. ASSESSMENT ANALYSIS
5.1. Identification of Benefit
The Assessment Program will provide benefit to properties located within and accessed by one of the four
entrances into the Tuscawilla Units 12/12A development. The benefit conferred to property within the
Assessment Program can be grouped into two benefit categories; subdivision enhancements benefit and
safety benefit. The two Assessment Program benefit categories are further expanded upon below.
Subdivision Enhancements Benefit:
The subdivision enhancements benefit relates to the increase in the overall aesthetics, increase in
subdivision identity and the increased desirability as a result of the capital project improvements and the
establishment of an ongoing maintenance program provided by the Assessment Program. The
Assessment Program will provide for the increased beautification of the existing subdivision brick wall and
eight corner wall sections. This repair of the existing brick wall and the repair or replacement of the
corner wall sections will enhance the overall image and desirability of the properties located and
accessed by the roads within the boundaries of the Assessment Program. The original improvements
were completed back in the early 1980s. Since that time, the existing brick wall and corner wall sections
have slowly deteriorated. The following subdivision enhancement benefits will be provided to properties
as a result of the Assessment Program's capital project and ongoing maintenance program:
• The repairs to the existing brick wall, the repair and/or replacement of the corner wall sections
and the installation of landscaping will enhance the community identity of the Tuscawilla Units
12/12A area, which will lead to a stronger and healthier community. The overall image of the
subdivision will be enhanced by correcting the visual clutter such as deteriorating corner wall
sections at each of the four entrances and various wall failures throughout the remainder of the
existing straight brick wall.
• Uniform and up to date wall improvements along with new landscaping will create community
cohesion throughout each of the four subdivision entrances and along the existing brick wall.
This community cohesion will enhance the appearance, desirability and "livability" of the property
contained within the brick wall and accessed by the improved entrances. "Livability"
encompasses several qualities and characteristics that are unique to a specific area. The Victoria
Transport Policy Institute (www.vtpi.org) expands on the concept of "livability" and the various
benefits associated with that designation:
"Community Livability refers to the environmental and social quality of an area as
perceived by residents and visitors. This includes safety and health, local
environmental conditions, aesthetics, and existence of unique cultural and
environmental resources. Community Livability directly benefits people who live
in an area as well as increases property values."
Safety Benefit:
The Assessment Program will provide an enhanced level of safety to property that directly fronts the
existing brick wall. The following safety benefits will be provided to property as a result of the capital
projects and ongoing maintenance program provided by the Assessment Program:
• The Assessment Program will repair the deteriorating brick wall that fronts several parcels within
the boundaries of the Assessment Program. Repairs to the infrastructure of the existing brick
wall will further minimize the potential for damage to public property, private property and people
if the existing brick wall were to crumble or fall.
• A strong and reinforced brick wall will provide a continual barrier between vehicle and property as
well as pedestrian and property. This barrier provides an enhanced safety benefit for property
located along the wall. The brick wall barrier will help to minimize the damage to property and
person if a traffic accident were to result in a vehicle travelling into the wall and onto the adjacent
property. Without a solid barrier, the distance traveled by the vehicle during an accident could
Tuscawilla Units 12/12A Assessment Program—City of Winter Springs 5-1
Prepared by NBS— May 2013
potentially increase. Additionally, a well-maintained brick wall serves as a visual deterrent for
pedestrian crime activity to property that has frontage located along Winter Springs Boulevard
and Northern Way.
5.2. Apportioning of Benefit
As outlined above, each of the parcels within the Assessment Program is deemed to receive benefit from
the capital project and ongoing maintenance program provided by the Assessment Program. Each parcel
that receives benefit from the capital project and ongoing maintenance program is identified. Each
parcel's proportionate benefit is determined in relationship to the total cost of the capital project and
ongoing maintenance program.
Benefit Unit Assignment:
Subdivision Enhancements Benefit Units
Subdivision enhancements benefit units are assigned based upon the parcel's existing land use and the
proximity of the parcel to the brick wall capital project. All, but two, of the parcels within the Assessment
Program area are developed single-family residential land uses. The subdivision enhancements benefit
to each of the developed single-family residential parcels in the Assessment Program area is deemed to
be the same. Therefore, each developed single-family residential parcel within the Assessment Program
is assigned one (1.00) benefit unit for the subdivision enhancement benefits received from the capital
project and ongoing maintenance program. To recognize the additional aesthetic benefit that properties
within close proximity and abutting the brick wall receive, an additional one-tenth (0.10) subdivision
enhancements benefit unit is assigned to parcels that have 10 feet or more of brick wall frontage.
There are two parcels within the Assessment Program that are not assigned any subdivision
enhancements benefit units and are exempt from the assessment. One parcel is a small, non-
developable parcel owned by the City. The other parcel (Parcel 08-21-31-5GT-0000-0310) is currently an
undeveloped parcel, and given the topography can not be developed without significant environmental
site work. In the future, if site work is completed on this parcel, and the parcel is developed, the parcel will
be assigned one (1.00) benefit unit for subdivision enhancements benefit and will be annually levied for
the ongoing maintenance program assessment only.
Safety Benefit Units
The safety benefit units are assigned based upon not only the parcel's location to the brick wall capital
project, but also the property's existing land use. A structurally sound and well-maintained brick wall
provides a safety benefit to those properties directly abutting the brick wall. The existing brick wall
already provides a certain level of safety benefit, but without the capital project and ongoing maintenance
program provided by the Assessment Program, the existing brick wall will continue to deteriorate and
decrease the level of safety provided. To account for this continued and enhanced level of safety, each
parcel within the Assessment Program that has 10 feet or more of frontage that abuts the existing brick
wall is assigned one-tenth (0.10) benefit unit for the enhanced safety benefits received from the
Assessment Program. There are 19 developed single-family residential parcels that have 10 feet or more
of parcel frontage abutting the existing brick wall. Developed single-family residential parcels that do not
have 10 or more feet of parcel frontage that abuts the existing brick wall and the two exempt parcels are
not assigned safety benefit units.
The following table provides a summary of the benefit units assigned to each parcel within the
Assessment Program.
Tuscawilla Units 12/12A Assessment Program—City of Winter Springs 5-2
Prepared by NBS— May 2013
Subdivision
Enhancements Safety
Parcel Land Use Benefit Unit Benefit Unit Total
Classification Assignment Assignment Benefit Units
Parcels with Brick Wall Frontage 1.10 0.10 1.20
Parcels without Brick Wall Frontage 1.00 0.00 1.00
Exempt Parcels 0.00 0.00 0.00
Total Benefit Units:
The total benefit units assigned to the parcels in the Assessment Program is 89.80. A breakdown of the
benefit units assigned to each parcel can be found under Section 11 of this report.
Tuscawilla Units 12/12A Assessment Program—City of Winter Springs 5-3
Prepared by NBS— May 2013
6. METHOD ASSESSMENT
6.1. Assessment Allocation - Capital Project Costs Option A
The capital project cost amount for Option A based on the replacement of all eight corner wall sections
located at the four entrances into Tuscawilla Units 12/12A. The following table sets forth the Option A
capital project amount and the calculated assessment rates per benefit unit.
Description Amount
Total Capital Project Costs—Option A $129,401.80
Total Benefit Units 89.80
Capital Project Costs—Option A per Benefit Unit $1,441.00
Initial Annual Capital Project Costs—Option A $11,404.60
Total Benefit Units 89.80
Initial Annual Capital Project Costs—Option A per Benefit Unit $127.00
Maximum Annual Capital Project Costs—Option A $11,674.00
Total Benefit Units 89.80
Maximum Annual Capital Project Costs—Option A per Benefit Unit $130.00
Initial Annual Maintenance Program Costs $6,735.00
Total Benefit Units 89.80
Initial Annual Maintenance Program Costs per Benefit Unit $75.00
Maximum Annual Maintenance Program Costs $7,812.60
Total Benefit Units 89.80
Maximum Annual Maintenance Program Costs per Benefit Unit $87.00
Tuscawilla Units 12/12A Assessment Program—City of Winter Springs 6-1
Prepared by NBS— May 2013
6.2. Assessment Allocation - Capital Project Costs Option B
The Option B capital project cost amount replaces five of the corner wall sections and repairs the other
three corner wall sections located at the four entrances into Tuscawilla Units 12/12A. The following table
sets forth the Option B capital project amount and the assessment rates per benefit unit.
Description Amount
Total Capital Project Costs—Option B $80,820.00
Total Benefit Units 89.80
Capital Project Costs—Option B per Benefit Unit $900.00
Initial Annual Capital Project Costs—Option B $7,633.00
Total Benefit Units 89.80
Initial Annual Capital Project Costs—Option B per Benefit Unit $85.00
Maximum Annual Capital Project Costs —Option B $7,902.40
Total Benefit Units 89.80
Maximum Annual Capital Project Costs—Option B per Benefit Unit $88.00
Initial Annual Maintenance Program Costs $6,735.00
Total Benefit Units 89.80
Initial Annual Maintenance Program Costs per Benefit Unit $75.00
Maximum Annual Maintenance Program Costs $7,812.60
Total Benefit Units 89.80
Maximum Annual Maintenance Program Costs per Benefit Unit $87.00
Tuscawilla Units 12/12A Assessment Program—City of Winter Springs 6-2
Prepared by NBS— May 2013
6.3. Method of Assessment Spread
Section 4 of this report detailed the costs for the Option A and Option B capital project costs and the
maintenance program costs. To determine a parcel's annual assessment amount, the following formulas
provide the steps necessary to calculate each parcel's assessment:
Capital Projects Costs Assessment Formula:
Capital Project Annual Debt Capital Project Costs Capital Project Costs
Costs = Service + Assessment Collection + Assessment Statutory
Assessment Component Cost Component Discount Amount
Parcel's Initial Prepayment Annual Interest Rate
Amount (or Adjusted Prepayment x
Annual Debt Service _ Amount, if applicable) + Parcel's Initial Prepayment Amount
Component /
Number of Remaining Years (or Adjusted Prepayment Amount,
the Assessment is Payable if applicable)
Parcel's Adjusted
Capital Project Costs Prepayment Amount Capital Project Costs
Assessment Collection = / x Assessment Collection
Cost Component Total Adjusted Costs
Prepayment Amount
Annual Debt Annual Debt
Capital Project Costs Service Component Service Component
Assessment + +
Statutory Discount Capital Project Costs / 0'96 Capital Project Costs
Amount Assessment Collection Assessment Collection
Cost Component Cost Component
Maintenance Program Assessment Formula:
Maintenance Annual Maintenance Maintenance Program Maintenance Program
Program = Program Component + Assessment Collection + Assessment Statutory
Assessment Cost Component Discount Amount
Annual Maintenance _ Total Maintenance / Total Benefit Units for
Program Component Program Costs Assessment Program
Maintenance Program
Maintenance Program Assessment Collection Cost Parcel's Assigned Benefit
Assessment Collection = / x Units
Cost Component Total Benefit Units for
Assessment Program
Annual Maintenance Annual Maintenance
Maintenance Program Component Program Component
Program Assessment + +
Statutory Discount Maintenance Program / 0'96 Maintenance Program
Amount Assessment Collection Assessment Collection Cost
Cost Component Component
Applying the above formulas, the proposed assessments for Option A and Option B are shown for each
parcel land use classification in the tables below:
Tuscawilla Units 12/12A Assessment Program—City of Winter Springs 6-3
Prepared by NBS— May 2013
Option A Initial Annual Assessment:
Option A Option A Initial Annual Option A
Capital Initial Annual Maintenance Total Initial
Parcel Land Use Parcel Project Capital Project Program Annual
Classification Count Assessment Assessment Assessment Assessment
Parcels with 19 $1,729.20 $152.40 $90.00 $242.40
Brick Wall Frontage
Parcels without 67 1,441.00 127.00 75.00 202.00
Brick Wall Frontage
Exempt Parcels 2 0.00 0.00 0.00 0.00
Option A Maximum Annual Assessment:
Option A Maximum
Option A Maximum Annual Option A
Capital Annual Maintenance Total Maximum
Parcel Land Use Parcel Project Capital Project Program Annual
Classification Count Assessment Assessment Assessment Assessment
Parcels with 19 $1,729.20 $156.00 $104.40 $260.40
Brick Wall Frontage
Parcels without 67 1,441.00 130.00 87.00 $217.00
Brick Wall Frontage
Exempt Parcels 2 0.00 0.00 0.00 $0.00
Option B Initial Annual Assessment:
Option B Option B Initial Annual Option B
Capital Initial Annual Maintenance Total Initial
Parcel Land Use Parcel Project Capital Project Program Annual
Classification Count Assessment Assessment Assessment Assessment
Parcels with 19 $1,080.00 $102.00 $90.00 $192.00
Brick Wall Frontage
Parcels without 67 900.00 85.00 75.00 160.00
Brick Wall Frontage
Exempt Parcels 2 0.00 0.00 0.00 0.00
Option B Maximum Annual Assessment:
Option B Maximum
Option B Maximum Annual Option B
Capital Annual Maintenance Total Maximum
Parcel Land Use Parcel Project Capital Project Program Annual
Classification Count Assessment Assessment Assessment Assessment
Parcels with 19 $1,080.00 $105.60 $104.40 $210.00
Brick Wall Frontage
Parcels without 67 900.00 88.00 87.00 $175.00
Brick Wall Frontage
Exempt Parcels 2 0.00 0.00 0.00 $0.00
Tuscawilla Units 12/12A Assessment Program-City of Winter Springs 6-4
Prepared by NBS- May 2013
The individual capital project cost and maintenance program proposed assessments for both Option A
and Option B for each parcel in the Assessment Program are shown in Section 11 of this report.
6.4. Assessment Program Capital Project Financing
The Option A total capital project costs to be financed is approximately $129,400 and the Option B total
capital project costs to be financed is approximately $80,800. Regardless of which capital project option
is selected, the total capital project costs will be financed over a period of 20 years. Benefitting parcels'
capital project costs assessment will pay the annual debt service due on the capital project costs loan
issued by the City plus administrative costs. The City intends to provide financing for the capital project
costs with a 5/1 adjustable rate loan, amortized over a period of 20 years, with a level annual debt service
payment amount. The initial interest rate for the capital project costs loan is 2.875%. The level annual
debt service amount for the loan is approximately $9,600 for Option A and $6,000 for Option B. Prior to
the levy for the sixth year, the outstanding balance of the loan will be re-amortized, for the remaining 20
year term, based on existing interest rates at that time. However, the City has provided maximum
allowable increases to the interest rate at each five year renewal. In years 6 and 11, the maximum
interest rate increase to the prior approved rate is 1.25% and in year 16 the maximum interest rate
increase is 1.50%.
The following table provides the maximum allowable interest rate increase and the maximum allowable
interest rate at each five year re-amortization.
Maximum Maximum
Initial Allowable Allowable
Loan Years Interest Rate Increase Interest Rate
Years 1 —5 2.875% N/A 2.875%
Years 6— 10 N/A 1.25% 4.125%
Years 11 — 15 N/A 1.25% 5.375%
Years 16—20 N/A 1.50% 6.875%
6.5. Capital Project Costs Initial Prepayment Amount
After the establishment of the Assessment Program, and prior to the City financing the capital project
costs, property owners will have the option to prepay and permanently satisfy their portion of the capital
project cost without any additional fees the ("Initial Prepayment Amount"). In addition to the availability of
paying the Initial Prepayment Amount prior to financing, the capital portion of the assessment may be
prepaid in whole at any time during the assessment period. The maintenance program assessment can
not be prepaid. The formula for the Initial Prepayment Amount is as follows:
Parcel's Initial Total Capital Project Costs
Prepayment = Parcel's Total / Total Benefit Units for x Option A: $134,520.40
Amount Benefit Units Assessment Program Option B: $85,938.60
The total Initial Prepayment Amounts, for both Option A and Option B, are provided in the following table:
Tuscawilla Units 12/12A Assessment Program—City of Winter Springs 6-5
Prepared by NBS— May 2013
Option A Option B
Capital Project Capital Project
Parcel Land Use Costs Initial Costs Initial
Classification Prepayment Amount Prepayment Amount
Parcels with Brick Wall Frontage $1,729.20 $1,080.00
Parcels without Brick Wall Frontage 1,441.00 900.00
Exempt Parcels 0.00 0.00
6.6. Capital Project Costs Adjusted Prepayment Amount
Following the issuance of the capital project costs loan, property owners will still have the option to
prepay and permanently satisfy their portion of the capital project costs the ("Adjusted Prepayment
Amount"). The maintenance program assessment can not be prepaid. The formula for the Adjusted
Prepayment Amount is as follows:
Parcel's Adjusted Parcel's Initial Total Initial Prepayment Total Principal
Prepayment = Prepayment / Amount for Assessment x Amount of Loan
Amount Amount Program* Outstanding
*Excluding those parcel's that paid the Initial Prepayment Amount prior loan issuance.
The Adjusted Prepayment Amount for each parcel will be updated annually.
Tuscawilla Units 12/12A Assessment Program—City of Winter Springs 6-6
Prepared by NBS— May 2013
7. LEGAL ANALYSIS
Municipalities have the authority to impose special assessments by ordinance pursuant to their
home rule powers. City of Boca Raton v. State, 595 So. 2d 25 (Fla. 1992). As established by case law,
two requirements exist for the imposition of a valid special assessment: (1) the property assessed must
derive a special benefit from the improvement or service provided, and (2) the assessment must be fairly
and reasonably apportioned among the properties which receive the special benefit. Id. at 29. A special
assessment may provide funding for either capital expenditures or the operational costs of services, so
long as the special assessment meets these two criteria. Sarasota County v. Sarasota Church of Christ,
667 So. 2d 180, 183 (Fla. 1995).
The benefit required for a valid special assessment consists of more than simply an increase in
market value and includes both potential increases in value in, and added use and enjoyment, of the
property. Meyer v. City of Oakland Park, 219 So. 2d 417 (Fla. 1969). Furthermore, the benefit need not
be determined in relation to the existing use of the property. But the benefit must be substantial, certain,
and capable of being realized within a reasonable time. See City of Hallandale v. Meekins, 237 So. 2d
318 (Fla. 4th DCA 1970), affd, 245 So. 2d 253 (Fla. 1971) (upholding sewer improvement special
assessments imposed against vacant property, not currently using sewage service).
Although not legally required, the persuasiveness of legislative findings of both special benefit
and fair apportionment have been emphasized by the Supreme Court of Florida in Sarasota County v.
Sarasota Church of Christ. Inc., 667 So. 2d 180 (Fla. 1995); and Harris v. Wilson, 22 Fla. L. Weekly 137
(Fla. March 20, 1997). The Supreme Court held in Church of Christ that "the legislative determination as
to the existence of special benefits and as to the apportionment of the costs of those benefits should be
upheld unless the determination is arbitrary." 667 So. 2d at 184. Similarly, in Harris v. Wilson, the
Supreme Court noted that the "question of what constitutes special benefit is a matter of judgment that
courts should not overturn in the absence of a clear and full showing of arbitrary action or plain abuse."
22 Fla. L. Weekly at 138 (citing South Trail Fire Control District, Sarasota County v. State, 273 So. 2d 380
(Fla. 1973)). In fact, the Florida courts have historically held that although other parties and even courts
may recognize other valid alternative methods of apportioning special assessments, that choice is not for
the court and is for the local governing board to decide — which decision must be upheld by the courts if
not arbitrary. See City of Winter Springs, 776 So. 2d at 262; see also Harris v. Wilson, 693 So. 2d 945
(Fla. 1997). Thus, legislative findings should be considered a critical element to any local government
assessment program.
The beautification, subdivision recognition and property safety benefits emanating from the
construction and maintenance would appear to have a logical relationship to the residential parcels in the
proposed assessment area. These benefits which are peculiar to the properties within the proposed
assessment area have been substantiated by the research of a certified real estate professional.
An improvement which specially benefits assessed properties must also be "fairly and reasonably
apportioned among the properties that receive the special benefit." City of Boca Raton v. State, 595 So.
2d at 29. Consequently, an improper apportionment method will defeat a special assessment even when
a special benefit is otherwise available. For example, in St. Lucie County-Fort Pierce Fire Prevention and
Control District v. Higgs, 141 So. 2d 744 (Fla. 1962), the Supreme Court' invalidated fire assessments
that were imposed against property because the method of apportionment was based upon the ratio of
the assessed value of each property to the total value of all property in the district; that method had no
relationship to the benefits conferred. The Supreme Court in Lake County V. Water Oak Management
Corp., 22 Fla. L. Weekly S231 (Fla. May 1, 1997) (non-final opinion), clarified that the assessment in
Higgs was invalid for failure to meet the fair apportionment test not that fire rescue services were
incapable of providing a special benefit to assessed property.
In determining the reasonableness of an apportionment method, the courts defer to the legislative
determination of the local government. In Rosche v. City of Hollywood, 55 So. 2d 909 (Fla. 1952), the
Supreme Court of Florida stated that "the apportionment of assessments is a legislative function and if
reasonable men may differ as to whether land assessed was benefited by the local improvement the
determination as to such benefits of the city officials must be sustained." Id, at 913 (emphasis added); see
Tuscawilla Units 12/12A Assessment Program—City of Winter Springs 7-1
Prepared by NBS— May 2013
also Sarasota County v. Sarasota Church of Christ, 667 So. 2d 180 (Fla. 1995); Harris v. Wilson, 22 Fla.
L. Weekly S137 (Fla. March 20, 1997); State v. Sarasota County, 22 Fla. L. Weekly 8241 (Fla. May 1,
1997); and City of Winter Springs, 776 So. 2d at 262; see also Harris v. Wilson, 693 So. 2d 945 (Fla.
1997) (recognizing, in all four cases, that the local legislative determination as to the apportionment of the
costs of benefits should be upheld unless the determination is arbitrary.)
In reliance on the above Florida case law analysis and on the decisions of the Supreme Court, we
conclude that the repair and continuing maintenance of the existing wall and associated entry-way
landscaping and other beautification services to be provided to the proposed assessment area described
in this report, along with the method of apportionment of the identified assessable costs for such
improvements and services, are consistent with the special benefit and fair apportionment requirements
for a valid special assessment. This conclusion assumes, however, that the special assessment
ordinance and implementing resolutions adopted by the City contain specific legislative findings
supporting this conclusion, as prepared and directed by us; that no exceptions are created that would
undermine the apportionment method described in this report; and that the final assessment roll is
prepared by the consulting team described in this report.
NABORS, GIBLIN & NICKERSON, P.A.
Tuscawilla Units 12/12A Assessment Program—City of Winter Springs 7-2
Prepared by NBS— May 2013
8. REAL ESTATE OPINION
The following pages provide a copy of the real estate opinion provided by RE/MAX Town & Country
Realty.
Tuscawilla Units 12/12A Assessment Program—City of Winter Springs 8-1
Prepared by NBS— May 2013
May 7, 2013
Dear Mr Richart,
This letter is in response to your request for my professional opinion regarding the value
impact of the wall located in Tuscawilla units 12 and 12A. 1 have been a REALTOR for
over 30 years and I specialize and reside in Tuscawilla. Over the years I have become
very knowledgeable regarding issues that affect property values in our community.
I saw firsthand, the transformation of Tuscawilla thanks to the very successful
"Beautification" project. In addition to the many benefits that this project provided to
Tuscawilla, the construction of the Oak Forest wall made a giant positive impact on that
community's property values. This is my opinion. In order to quantify the impact, an
appraiser would have to be hired to research the data from over 10 years ago. This
study could prove quite costly.
As I understand it, the wall surrounding unit 12 and 12 A in Tuscawilla is severely
deteriorated. It is my opinion that this wall needs to be repaired or replaced, not simply
removed. Without the wall, home owners would be able to put up a fence or have no
fence at all. If you drive around Northern Way where the backs of non-walled
neighborhoods are located, you will see old fences, new fences, and some very odd
fences. This will be surely the destiny of unit 12 and 12A if the wall is not there. The
absence of a wall at that location will be detrimental to the property values in that
section and may even impact the values of the entire Tuscawilla PUD.
When considering how values are compromised, we not only need to consider the
actual affect of the item in question, but also the perceived value. The perceived value
pertains to the affect the item will have on the desirability of the property. Prospective
home purchasers take many things into consideration when selecting a home. Based on
the perception of a potential home buyer, the lack of a wall will decrease the desirability
of these homes because of aesthetics, safety, noise and nuisance concerns. There is
no question in my mind that this will drive the property values down.
Average home prices in units 12 and 12A are in the mid 300's. This price range is
comparable with other neighborhoods such as Chelsea Woods, Glen Eagle, Carrington
Woods, Chestnut ridge and Chestnut Estates. These neighborhoods all have walls.
Without the wall, owners will be able to put up any fence they want or go without. This
would make unit 12 and 12A more comparable to lower priced sections of Tuscawilla.
The perception of a prospective Dome buyer will be that these areas are less attractive
and thus less desirable. This will cause a decrease in the property values.
Kim Coburn, P.A.,CRS,GRI, ASR, caPE
e.;.,.;110 REALTOR", Broker Associate
® REIMAX Town & Country Realty
1315 Tuskawilla Road q,site 101, Winter Springs, Florida 32708
I Direct: (407) 341-132 www.l<imCoburn.com
0 Pach Office Independently Owned and Operated
Actual safety concerns due to the lack of a wall are very valid. However the perceived
safety concern from a potential buyer will definitely cause the neighborhood to have a
slowdown in sales. Home buyers do not want to worry about theft, vandalism and other
crimes that could occur without the wall.
In addition, the noise and nuisance factor will cause these homes to be less desirable.
The brick wall will help to buffer the sound and offer privacy to the home owners. Not
only will the noise be a nuisance but the car headlight will also be a concern. I am
afraid that without this wall these homes will be more difficult to sell.
If we consider why developers put walls around neighborhoods, the point is made even
clearer. Developers do not spend money on things that will not affect the value or
desirability of their subdivision. They obviously have added the walls so they can sell
the properties for more money. In conclusion, my opinion is that this wall needs to be
repaired or rebuilt to insure that units 12 and 12A will not experience lower property
values in the future.
Sincerely,
` I
Kim Coburn
Broker/ REALTOR
Kim Coburn, P.A., CRS,GRI,ABR, CDPE
REALTOR", Broker Associate
® RE/MAX Town & Country Realty
1315 Tuskawilla Road, Suite 101, Winter Springs, Florida 32708
Direct: (407) 341-1324, www.KimCoburn.corn
0 Each Office Independently Owned and Operated
9. RESOLUTION NUMBER 2012-42
The following pages include a copy of Resolution Number 2012-42, a resolution entitled, "A Resolution of
Winter Springs, Florida, Electing to Use the Uniform Method of Collecting Non-Ad Valorem Special
Assessments Levied Within Certain Areas of the Incorporated Area of the City; Stating a Need for Such
Levy; Providing for the Mailing of this Resolution; and Providing for an Effecting Date".
Tuscawilla Units 12/12A Assessment Program—City of Winter Springs 9-1
Prepared by NBS— May 2013
CITY OF WINTER SPRINGS,FLORIDA
RESOLUTION NUMBER 2012-42
A RESOLUTION OF WINTER SPRINGS, FLORIDA,
ELECTING TO USE THE UNIFORM METHOD OF
COLLECTING NON-AD VALOREM SPECIAL ASSESSMENTS
LEVIED WITHIN CERTAIN AREAS OF THE
INCORPORATED AREA OF THE CITY; STATING A NEED
FOR SUCH LEVY; PROVIDING FOR THE MAILING OF THIS
RESOLUTION; AND PROVIDING FOR AN EFFECTIVE
DATE.
WHEREAS, the City Commission of the City of Winter Springs, Florida (the
"City"), is contemplating the imposition of non-ad valorem special assessments to be
levied over a number of years within certain areas of the incorporated area of the City
including: (i) the addition of certain properties that now benefit from the construction of
street lighting, sign installation and related maintenance; and(ii) creation of a new special
assessment area to fund the cost of rehabilitating/constructing portions of a privacy wall
and related annual maintenance; and
WHEREAS, the City intends to use the uniform method for collecting non-ad
valorem special assessments imposed over a number of years for the cost of providing
such facilities and services to properly within the City described herein, as authorized by
section 197.3632, Florida Statutes, as amended, because this method will allow such
special assessments to be collected annually commencing in November 2013, in the same
manner as provided for ad valorem taxes; and
WHEREAS, the City held a duly advertised public hearing prior to the adoption
of this Resolution, proof of publication of such hearing being attached hereto as
EXHIBIT A; and
WHEREAS, the City deems that this Resolution is in the best interests of the
public health, safety and welfare of the citizens of the City.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION
OF THE CITY OF WINTER SPRINGS,FLORIDA, AS FOLLOWS:
SECTION 1. STATEMENT OF INTENT. Commencing with the Fiscal
Year beginning on October 1, 2013, and with the tax statement mailed for such Fiscal
Year, the City intends to use the uniform method of collecting non-ad valorem
City of Winter Springs
Resolution Number 2012-42
Pagel of 3
assessments authorized in section 197.3632, Florida Statutes, as amended, for collecting
special assessments imposed over a number of years to fund the cost of providing: (i)
street lighting, sign installation and related maintenance; and (ii)
rehabilitation/construction of portions of a privacy wall and related annual maintenance.
Such non-ad valorem assessments may be levied within certain areas of the incorporated
area of the City. Legal descriptions of such potential areas are attached hereto as
EXHIBIT B and incorporated herein by reference.
SECTION 2. DETERMINATION OF NEED. The City hereby
determines that the levy of such non-ad valorem assessments is needed to fund the cost of
the above-described projects within the areas described in EXHIBIT B hereto and that, if
imposed, the special assessments need to be collected on the ad valorem tax bill to ensure
efficient collection of such funds.
SECTION 3. NOTICE. Upon adoption, the City Clerk is hereby directed
to send a copy of this Resolution by United States mail to the Florida Department of
Revenue, the Seminole County Tax Collector, and the Seminole County Property
Appraiser by January 10, 2013.
SECTION 4. CONFLICTS. All prior resolutions or parts of resolutions in
conflict herewith are hereby repealed to the extent of such conflict.
SECTION 5. SEVERABILITY. If any clause, section, other part or
application of this Resolution is held by any court of competent jurisdiction to be
unconstitutional or invalid, in part or application, it shall not affect the validity of the
remaining portions or applications of this Resolution.
SECTION 6. EFFECTIVE DATE. This Resolution shall take effect
immediately upon its passage and adoption.
[The remainder of this page intentionally left blank.]
City of Winter Springs
Resolution Number 2012-42
Page 2 of 3
RESOLVED BY the City Commission of the City of Winter Springs, Florida, in a
regular meeting assembled this 10th day of December, 2012.
CITY OF WINTER SPRINGS,FLORIDA
F
(SEAL) By:
C rles Lacey, Ma�J
ATTEST:
f
By'
7 orenzo-Luaces, City Clerk
APPROVED AS TO LEGAL FORM AND
SUFFICIENCY FOR THE CITY OF
WINTER SYRINGS ONLY:
By:
Anthony A. Garganese, City Attorney
City of Winter Springs
Resolution Number 2012-42
Page 3 of 3
Exhibit 'A' W Proof of Publication Orlando e t net
City Of Winter Spring$
1126 R STATE ROAD 434
WIN'T'ER SPRINGS, FL 32708-2715
Before the undersigned authority personally appeared Pam L.
Davis/Tamely Vargas/Deborah A Toney, who on oath says that s/he
is the Legal Advertising Representative of Orlando Sentinel, a daily
newspaper published in Seminole County, Florida; that the attached �ti°
copy of advertisement, being a Public Hearing in the matter of
':`,M€nfar 51?F nos Ffd'tItla(the CEtv'1:'
13er by arav�des n9tree bvr$Uas�t ta:;
December lU, 212 in the Seminole County was published in said se�Ean::19T:3532(3lta},,:F.inrida.StY1i
ales inf',€td'.intent:.to use the:uniform'::
-�:mel�ad;�nf:'Calfatftng�;nariad^.va EarCIY1`:
newspaper in the is ue(s); of specipl;asse sm2nt�ta:t�r tevied:aver':
n;nuatb r.-:o:>vearb:.Wlth n:Certa€n:ar
eas;of fie':tntoYporgtad area;;of:
1>alEnlEa1:ap4claF.aSSessisienE
11/12l12 11119/I2 11/26/12 afBaS:,ntfUda<41};tne:gGdEliort'Qf;'cer
:�Etrtn,+'PCadpe'1es l:.WB1Ces:.PYCV#auSIY.-:
:gSCClvde al;, ent:area:.
i �� fq ta:turd.ifse:C6s;of streelin}tn5:stgn;
J 1 E insta€lal3Un:a d'r¢Iated:annVnE;rnairtT .
notice and[f33 tray!oa of a
of reh new t
seSSmeni area fa Lund the caa! a ;
• b113taHn�constr4cT€na;.�pariFans,o�aY,,_
Affant further says that the said Orlando Sentinel is a newspaper prlv�SCY walltt�ref teantlual hi�n r
ienanc�}each far tR k iscat YeGrb�.
sliinlr �}OcsopBr 1,•2413 Ehn.;GltY
� 'w71t G nsldertlfe 5td'a host of frresnla
published in said Seminole County, �Florida and that the said
ad'of cnllatt)ng vcfL rise ants':av
tf o4 rxdd b.Y 5@C po>r 7gg 363 Z 16rcda
newspaper has heretofore been continuous) published in said s a urns gPU t€Ghearing
�' fit:5 isn r ar as Saahher¢pfEer a5 `
t a mnttar mUy be hear , W Ream
Seminole County Florida each week day and has been entered as trE 2a1z at inr Commission sham
4&L LYIUtLr4�
nersatM Ott tti2a asrsiata�zoa�;
pCltt td1')da 327 Et
second--class mail matter at the post office in said Seminole County Suth.r2solattgn ,��:,1 tnQ neeti g
ttie revY Srid,;w�il ao a n a f�tSlide
Florida, fora period of one year next preceding the first publication
script ark af:tnc 6aanrar es ai ih :real
tsropeYEY subject tq the.leVY Gap�e�of,
p y p g p :tZTe pC6Pa9etl:farm af.Yesafv#an•WnrrCtf`
:;:cgl7taEn8%E11e"I.C9'al�'dL,SCYi ��anpnfsf.he,s
of the attached copy of advertisement; and Off ant further says that 'o l iero off oaff° c;,y V"
C ty.:E•fnl(f:124 �as�SErat Kogtl d3¢ i
s/he has neither paid nor promised an y p erson, firm or corporation Flarida;3?m9 a(E;Ett
-tereSr�Q'•.¢arsons are lnvtfed�o altenr�
an discount, rebate, commission or refund for the purpose of tin t e e �n�nnN lieesan tle<� es to
y p p a�snea�atl�rgdclslon bY;t d Cr�ry''ttn
' � respsacttia dt�x rCa�tter,rel'ating ta�tl�e .
C nSEder',ntlan-oaf.°!,e. esafuttdm,.,al,.:tthhe.s
securing this advertisement for publication in the said newspaper. o�iove•reffereponcf a4fa�,�•ltear€a$,;a=re- .
-card df lh�;pCOreading:lttaY tie need ,
andtn sac art wont 31ic14�pers Vettsdhrh 4rr rrs
need to a s5irrri OR i ecard
of the vvu E:CC:head ts!rnada' w3lE
`recaxd lncfuctes th1-19.stjntan art :ev
The foregoing instrument was acknowledged before me this dance an wfaECh te uppep�1s�+lsEte
1? g � based Eh atcordante�vY�ttF the;Atftert
cans with DfBabsHt�es;Adt gersnns .
day of December, 2012 Pam L. Davis/Tamely needrna a sclat atcnrr�t»adptcwr ar
> > --:an:rntergre er 40 partic#Afe 111
praLCea€n9:snourrt CaptdCt the G�ty,nC
VargaVargas/Deborah M. Toney, who is personal) known'to me and who �o7�r 1 .:at leax 8 naurs pr or fa
s/Deborah Y personally :the,dofe�at.°flt�,p�lxl�c;hear�rr9.;;•:•.::.:::...
did take an oath. C5t211827 111F214r2G 17!3/1012;:'
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1211827
EXHIBIT B
LEGAL DESCRIPTIONS OF POTENTIAL AREAS
{1) The Greens at Tuscawilla, as recorded in Plat Book 76, Pages 58-61, of the public
records of Seminole County, Florida.
(2) Tuscawilla Unit 12, as recorded in Plat Book 28, Pages 98-102, of the public
records of Seminole County, Florida.
(3) Tuscawilla Unit 12A, as recorded in Plat Book 27, Page 22, of the public records
of Seminole County, Florida.
(4) Fox Glen at Chelsea Parc, Tuscawilla Phase 2, as recorded in Plat Book 55, Pages
37-39,of the public records of Seminole County,Florida.
(5) Tract G, The Reserve at Tuscawilla, Phase 1, as recorded in Plat Book 48, Pages
31-40, of the public records of Seminole County, Florida.
(6) Reserve at Tuscawilla, Phase I-A, as recorded in Plat Book 58, Pages 99-100, of
the public records of Seminole County, Florida.
(7) Lots 7 and 8, Block 12, and Lot 3, Block 24, Casa Park Villas Phase I, as recorded
in Plat Book 29, Pages 34-35, of the public records of Seminole County, Florida.
(8) Lot 9, Fairway Oaks Unit 1, as recorded in Plat Book 23, Pages 96-98, of the
public records of Seminole County, Florida.
B-1
10. MAP OF ASSESSMENT PROGRAM AREA
A map of the Assessment Program area is shown on the following page. The lines and dimensions of
each lot or parcel within the Assessment Program are those lines and dimensions shown on the maps of
Seminole County, at the time this report was prepared, and are incorporated by reference herein and
made part of this report.
Tuscawilla Units 12/12A Assessment Program—City of Winter Springs 10-1
Prepared by NBS— May 2013
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11. ASSESSMENT ROLLS
Assessment rolls for both Option A and Option B are provided on the following pages.
Tuscawilla Units 12/12A Assessment Program—City of Winter Springs 11-1
Prepared by NBS— May 2013
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