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HomeMy WebLinkAboutResolution 2024-15 Approving Assessment RollsRESOLUTION N0.2024-IS A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF WINTER SPRINGS, FLORIDA, APPROVING ASSESSMENT ROLLS FOR VARIOUS ASSESSMENT AREAS ESTABLISHED PURSUANT TO ORDINANCE NO. 98404; ESTABLISHING THE LIEN ASSOCIATED THEREWITH; DIRECTING THAT THE ASSESSMENT ROLLS BE CERTIFIED TO THE SEMINOLE COUNTY TAX COLLECTOR; PROVIDING FOR THE REPEAL OF PRIOR INCONSISTENT RESOLUTIONS; PROVIDING FOR SEVERABILITY; AND PROVIDING AN EFFECTIVE DATE. WHEREAS, the City Commission of the City of Winter Springs (the "Commission") enacted Ordinance No. 98-704 on July 27, 1998 (the "Ordinance"), to provide for the creation of assessment areas and authorize the imposition of special assessments to fund the construction and maintenance of local improvements to serve the property located therein; and WHEREAS, pursuant to this Ordinance, the Commission created and imposed special assessments within the Tuscawilla Improvement Area on August 9, 1999, the Tuscawilla Service Area on August 9, 1999, the Oak Forest Assessment Area on May 10, 2000, the Tuscawilla (Phase II) Assessment Area on November 14, 2005, and the Tuscawilla (Phase III) Assessment Area on August 12, 2013; and WHEREAS, pursuant to the provisions of Ordinance No. 98-704, the Commission is required to adopt an "Annual Assessment Resolution" during its budget process for each fiscal year to approve the assessment roll for such fiscal year; and WHEREAS, the Commission deems that this Resolution is in the best interests of the public health, safety, and welfare of the citizens of the City of Winter Springs, Florida NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE CITY OF WINTER SPRINGS, FLORIDA9 AS FOLLOWS: SECTION 1. RECITALS. The above recitals are deemed true and correct and are hereby made a specific part of this Resolution. SECTION 2. AUTHORITY. This Resolution is adopted pursuant to this Ordinance, Chapter 166, Florida Statutes, and all other applicable provisions of law. SECTION 3. DEFINITIONS. All capitalized terms in this Resolution shall have the meanings defined in the Ordinance and the implementing Resolutions adopted pursuant thereto. City of Winter Springs Resolution No. 2024-15 Page 1 of 3 SECTION 4. APPROVAL OF ASSESSMENT ROLLS. Pursuant to Section 197.36325 Florida Statutes, each of the following assessment rolls shall be certified to the Seminole County Tax Collector prior to September 15, 2024, along with any necessary changes subsequent to the date hereof permitted under Sections 3.12 and 4.12 of the Ordinance and the Uniform Assessment Collection Act. A. Tuscawilla Improvement Area. The non -ad valorem assessment roll on file with the City Cleric for the Tuscawilla Improvement Area is hereby approved, such roll setting the annual rate of $36.00 per Equivalent Residential Unit (reflecting no change compared to the prior year amount and $7.00 less than the maximum rate of $43.00 previously authorized by the City. B. Tuscawilla Maintenance Assessment Area. The non -ad valorem assessment roll on file with the City Cleric for the Tuscawilla Maintenance Assessment Area is hereby approved, such roll setting the annual rate of $128.00 per Equivalent Residential Unit (reflecting no change compared to the prior year amount and being equal to the maximum rate of $128.00 previously authorized by the City). C. Oak Forest Assessment Area (Maintenancel. The non -ad valorem assessment roll on file with the City Cleric for the Oalc Forest Assessment Area (Maintenance) is hereby approved, such roll setting the annual rate of $60.00 per Benefit Unit (reflecting no change from the prior year amount and $3.00 less than the maximum rate of $63.00 previously authorized by the City). D. Tuscawilla Phase III Assessment Area (Cavitall. The non -ad valorem assessment roll on We with the City Cleric for the Tuscawilla (Phase III) Assessment Area (Capital) is hereby approved, such roll setting the annual rate of $88.00 per Beneficial Unit (reflecting no change compared to the prior year amount and being equal to the maximum rate of $88.00 previously authorized by the City). E. Tuscawilla Phase III Assessment Area (Maintenance 1. The non -ad valorem assessment roll on file with the City Cleric for the Tuscawilla (Phase III) Assessment Area (Maintenance) is hereby approved, such roll setting the annual rate of $87.00 per Benefit Unit (reflecting no change compared to the prior year amount and compared to the maximum rate of $87.00 previously authorized by the City). SECTION 5. ASSESSMENT LIENS. Special assessments imposed within the assessment areas listed on the rolls described in Section 4 hereof shall constitute a lien against assessed property equal in rank and dignity with the liens of all state, county, district, or municipal taxes and other non -ad valorem assessments. Except as otherwise provided by law, such lien shall be superior in dignity to all other liens, titles, and claims, until the ad valorem tax bill for such year is otherwise paid in full pursuant to the Uniform Assessment Collection Act. The lien shall be City of Winter Springs Resolution No. 2024-15 Page 2 of 3 deemed perfected upon adoption of this Resolution and shall attach to the property included on the assessment roll as of January 1, 2024, the lien date for ad valorem taxes. SECTION 6. CONFLICTS. All prior resolutions or parts of resolutions in conflict herewith are hereby repealed to the extent of such conflict. SECTION 7. SEVERABILITY. If any clause, section, or 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 8. EFFECTIVE DATE. This Resolution shall take effect immediately upon its passage and adoption. RESOLVED BY the City Commission of the City of Winter Springs, Florida, in a Regular meeting assemble day of August, 2024. ►�; I' Ijhi AS !� r (SEAL) �.� %N C • '�' '�, CITY OF WINTER SPRINGS, FLORIDA cy moo .. o r t.. • cr ; ,9 b . ;:0 DA ATTEST: By: v Christian Gowan, City Clerk APPROVED AS TO LEGAL FORM AND SUFFICIENCY FOR THE CITY OF WINTER SPRINGS ONLY: Rv• Anthony A. Garganese, City Attorney Y Kevin McCann, Mayor City of Winter Springs Resolution No. 2024-15 Page 3 of 3 �►F ' - CERTIFICATE TO NON -AD VALOREM ASSESSMENT ROLL DR-408A N. 02/91 I, the undersigned, hereby certify that I am the Chairman of the Board, or authorized agent of City of Winter Springs , located in Seminole County, Florida; as such, I have satisfied myself that all property included or includable on the Non -Ad Valorem Assessment Roll for the aforesaid county is properly assessed so far as I have been able to ascertain; and that all required extensions on the above described roll to show the non -ad valorem assessments attributable to the property listed therein have been made pursuant to law. further certify that, upon completion of this certificate and the attachment of same to the herein described Non - Ad Valorem Assessment Roll as part thereof, said Non - Ad Valorem Assessment Roll will be delivered to the Tax Collector of this county. In witness whereof, I have subscribed this certificate and caused the same to be attached to and made a part of the above described Non -Ad Valorem Assessment Roll this the 12th day of August 2024 year a �- Chairm of of the Board or authorized agent Winter Springs Name of local government Seminole County, Florida CERTIFICATE TO NON -AD VALOREM ASSESSMENT ROLL I HEREBY CERTIFY that, I am the Chair of the City Commission, or authorized agent of the City of Winter Springs, Florida (the "City"); as such I have satisfied myself that all property included or includable on the Tuscawilla Service and Improvement Areas Non -Ad Valorem Assessment Roll (the "Non -Ad Valorem Assessment Roll") for the City is properly assessed so far as I have been able to ascertain; and that all required extensions on the above described roll to show the non -ad valorem assessments attributable to the property listed therein have been made pursuant to law. I FURTHER CERTIFY that, in accordance with the Uniform Assessment Collection Act, this certificate and the herein described Non -Ad Valorem Assessment Roll will be delivered to the Seminole County Tax Collector by September 15, 2024. IN WITNESS WHEREOF, I have subscribed this certificate and directed the same to be delivered to the Seminole County Tax Collector and made part of the above described Non -Ad Valorem Assessment Roll this the 12th day of August, 2024. Tuscawilla Service and Improvement Assessment Area Total Phase I Improvement Assessment Total Parcels 41200 Phase I Improvement Total Annual Assessment $144,432000 Maintenance Assessment Total Parcels 4,617 Total Maintenance Annual Assessment $563,942.40 CITY OF WINTER SPRINGS, FLORIDA Mayor CERTIFICATE TO NON -AD VALOREM ASSESSMENT ROLL I HEREBY CERTIFY that, I am the Chair of the City Commission, or authorized agent of the City of Winter Springs, Florida (the "City"); as such I have satisfied myself that all property included or includable on the Oak Forest Assessment Area Non -Ad Valorem Assessment Roll (the "Non -Ad Valorem Assessment Roll") for the City is properly assessed so far as I have been able to ascertain; and that all required extensions on the above described roll to show the non -ad valorem assessments attributable to the property listed therein have been made pursuant to law. I FURTHER CERTIFY that, in accordance with the Uniform Assessment Collection Act, this certificate and the herein described Non -Ad Valorem Assessment Roll will be delivered to the Seminole County Tax Collector by September 15, 2024. IN WITNESS WHEREOF, I have subscribed this certificate and directed the same to be delivered to the Seminole County Tax Collector and made part of the above described Non -Ad Valorem Assessment Roll this the 12th day of August, 2024. Oak Forest Assessment Area Total Maintenance Assessment Total Parcels 936 Total Annual Assessment $58,047000 CITY OF WINTER SPRINGS, FLORIDA Mayor CERTIFICATE TO NON -AD VALOREM ASSESSMENT ROLL I HEREBY CERTIFY that, I am the Chair of the City Commission, or authorized agent of the City of Winter Springs, Florida (the "City"); as such I have satisfied myself that all property included or includable on the Tuscawilla Units 12/12A Service and Improvement Areas Non -Ad Valorem Assessment Roll (the "Non -Ad Valorem Assessment Roll") for the City is properly assessed so far as I have been able to ascertain; and that all required extensions on the above described roll to show the non - ad valorem assessments attributable to the property listed therein have been made pursuant to law. I FURTHER CERTIFY that, in accordance with the Uniform Assessment Collection Act, this certificate and the herein described Non -Ad Valorem Assessment Roll will be delivered to the Seminole County Tax Collector by September 15, 2024. IN WITNESS WHEREOF, I have subscribed this certificate and directed the same to be delivered to the Seminole County Tax Collector and made part of the above described Non -Ad Valorem Assessment Roll this the 12th day of August, 2024. Tuscawilla Units 12/12A Service and Improvement Assessment Area Total Units 12/12A Improvement Assessment Total Parcels 67 Units 12/12A Improvement Total Annual Assessment $6,142040 Units 12/12A Maintenance Assessment Total Parcels 86 Units 12/12A Maintenance Total Annual Assessment $7,812060 CITY OF WINTER SPRINGS, FLORIDA Mayor