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HomeMy WebLinkAbout2008 07 28 Consent 205 Agreements with Seminole County Tax Collector and Property Appraiser to Utilize Tax Rolls for Delinquent Fire AssessmentCOMMISSION AGENDA ITEM 205 Consent X Informational Public Hearin Re ular July 28, 2008 Regular Meeting MGR. ~~ /DEPT. Authorization REQUEST: City Manager requesting authorization to enter into agreements with the Seminole County Tax Collector and Property Appraiser to allow the City to utilize the tax rolls in FY 2009 for purposes of collection of delinquent fire assessment from FY 2008. PURPOSE: This agenda item is needed for the City Commission to consider authorizing the City Manager to enter into agreements with the Seminole County Tax Collector and Property Appraiser to allow the City to utilize the tax rolls in FY 2009 for purposes of collection of delinquent fire assessment from FY 2008. CONSIDERATIONS: On December 10, 2007, the City Commission adopted Resolution 2007-50, expressing its intent to bill and collect fire assessment fees via the tax rolls commencing in the following fiscal year. Although the City Commission subsequently voted not to re-impose fire assessment fees in FY 2009, the utilization of the tax rolls is necessary in order to collect delinquent fire assessments for FY 2008. In addition to Resolution 2007-50, the attached agreements with the Seminole County Property Appraiser and the Tax Collector are necessary to allow the City to utilize the tax rolls in FY 2009 to collect delinquent fire assessment from FY 2008. Specifically, these agreements establish and agree upon the responsibilities pursuant to section 197.3632, Florida Statutes, in order for the City Commission to utilize the tax rolls for the notice, levy, collection, and enforcement of delinquent fire assessments; and to provide for reimbursement by the City to the Tax Collector for all necessary administrative and actual costs incurred by them in such activity. FUNDING: For this service, the Tax Collector will charge the City 0.5% times the amount of delinquent roll. This charge is estimated to be $1,900 and is included in the Preliminary FY 2009 budget in the Fire Assessment Fund, #175. RECOMMENDATION: It is recommended that the Commission authorize the City Manager to execute agreements with the Seminole County Tax Collector and Property Appraiser which will allow the City to utilize the tax rolls in FY 2009 to collect delinquent fire assessment from FY 2008. ATTACHMENTS: 1. Agreement with Seminole County Tax Collector 2. Agreement with Seminole County Property Appraiser COMMISSION ACTION: AGREEMENT FOR THE CITY OF WINTER SPRINGS TO REIMBURSE THE SEMINOLE COUNTY PROPERTY APPRAISER This Agreement for the City of Winter Springs to reimburse the Seminole County Property Appraiser (the "Agreement") is made and entered into as of , 2008, by and between the City of Winter Springs, a political subdivision of the State of Florida (the "City") and David Johnson in his capacity as the Seminole County Property Appraiser (the "Property Appraiser"). NOW, THEREFORE, in consideration of the mutual promises, covenants, representations, and agreements contained herein, and other good and valuable consideration exchanged between the parties, the parties to this Agreement do undertake, promise and agree for themselves, and their successors as follows: ARTICLE I SECTION 1.01. FINDINGS, RECITALS AND ACKNOWLEDGEMENTS. It is hereby ascertained, determined and declared by the parties that: (A) the City is authorized to impose non-ad valorem assessments and by appropriate resolution has expressed its intent to use the uniform method of levy, collection and enforcement of non-ad valorem assessments as provided in section 197.3632, Florida Statutes, under which assessments are included on an assessment roll and certified, in a compatible electronic medium tied to the property identification number, by the City to the Tax Collector for merging with the ad valorem tax roll, for collection by utilizing the tax notice provisions described in section 197.3635, Florida Statutes, and for sale of tax certificates and tax deeds under the non payment provisions of the ad valorem tax laws (the "Uniform Method"); (B) the Uniform Method, with its enforcement provisions including the use of tax sale certificates and tax deeds to collect delinquent annual payments, is less expensive and more equitable to the delinquent landowner than the traditional lien foreclosure methodology; (C) the Uniform Method will provide for more efficient collection by virtue of the assessment being on the tax notice issued by the Tax Collector and will produce positive economic benefits to the affected landowners and the City; (D) the Uniform Method will promote local government accountability; (E) this Agreement is intended to conform with the requirement of section 197.3632, Florida Statutes, that the City and the Property Appraiser enter into a written agreement providing for reimbursement of necessary administrative and actual costs incurred as a result of the use of the Uniform Method; such administrative and actual costs include, but are not limited to those costs associated with personnel, forms, supplies, data processing, computer equipment, postage and programming; (F) the duties of the Property Appraiser under section 197.3632, Florida Statutes, are ministerial; (G) this Agreement is entered into in order to allow for the use of the Uniform Method relative to non-ad valorem fire rescue services special assessments imposed and levied by the City under a Fire Assessment Ordinance ("the Assessment Ordinance"), as it may be amended from time-to-time; (H) the non-ad valorem assessments to which this Agreement applies are being imposed and levied by the City for the provision of street lighting services and facilities. SECTION 1.02. INCORPORATION. The findings, recitals and acknowledgements contained herein are true, correct and incorporated in this Agreement. ARTICLE II SECTION 2.01. PURPOSE. The purpose of this Agreement is for the City, and the Property Appraiser to establish and agree upon the undertaking of the responsibilities pursuant to section 197.3632, Florida Statutes, in order for the City Commission to implement the Uniform Method for the notice, levy, collection, and enforcement of non-ad valorem assessments; and to provide for reimbursement by the City to the Property Appraiser for all necessary administrative and actual costs incurred by them in such activity. ARTICLE III SECTION 3.01. COMPLIANCE WITH LAWS AND REGULATIONS. The parties shall abide by all statutes, rules and regulations pertaining to the levy and collection of non-ad valorem assessments, and any ordinance promulgated by the City, not inconsistent with, nor contrary to, the provisions of sections 197.3632, 197.3635, Florida Statutes, as amended, and any applicable rules duly promulgated by the Department of Revenue. ARTICLE IV SECTION 4.01. DUTIES AND RESPONSIBILITIES OF THE CITY. The City shall: (A) be solely responsible for imposing and levying valid non-ad valorem assessments; (B) reimburse the Property Appraiser for all necessary administrative and actual costs incurred by the Property Appraiser in providing the information and cooperation more particularly referenced in Section 4.02 hereof; 2 (C) make all reimbursement or payment to the Property Appraiser hereunder in accordance with the Florida Prompt Payment Act, Chapter 278, Part VI I, Florida Statutes, or its successor in function; (D) post the non-ad valorem assessment for each parcel on the non-ad valorem assessment roll in a manner that such non-ad valorem assessment roll is free of errors and omissions; (E) cause the Mayor of the City, or his or her designee, to certify, by September 15 of each calendar year, to the Tax Collector, the non-ad valorem assessment roll on compatible medium, tied to the property parcel identification number, in a manner that conforms to the format of the ad valorem tax roll submitted by the Property Appraiser to the Department of Revenue; (F) designate and authorize a person, other than the Property Appraiser to receive and process any request for changes, modifications or corrections to the subject non-ad valorem roll and, if necessary, file with the Seminole County Tax Collector an appropriate certificate of correction; and (G) cooperate with the Property Appraiser to implement the Uniform Method of notice, levy, collection and enforcement of each of the subject non-ad valorem assessment roll, pursuant to, and consistent with, all the provisions of Chapter 197, specifically sections 197.3632 and 197.3635, Florida Statutes, as amended. SECTION 4.02. DUTIES AND RESPONSIBILITIES OF THE PROPERTY APPRAISER. The Property Appraiser shall: (A) annually by June 1 provide the City with at least the following information by compatible electronic medium: (1) the legal description of the property affected by the levy, (2) the names and addresses of the owners of such property, (3) the property identification number of each parcel in a manner that conforms to the format of the ad valorem roll submitted to the Department of Revenue, and (4) any other information reasonably needed by the City to create, recompute, reconfigure, revise, correct or otherwise formulate the non-ad valorem assessment rolls; (B) although the Property Appraiser is not required by law to submit information other than items (1), (2) and (3) in paragraph (A) of this section, the Property Appraiser shall make reasonable efforts to assist and accommodate the City's creation of a non-ad valorem assessment roll; (C) cooperate with the City and the Tax Collector to implement the Uniform Method of notice, levy, collection and enforcement of the subject non-ad valorem assessment roll, pursuant to, and consistent with, all the provisions of Chapter 197, specifically sections 197.3632 and 197.3635, Florida Statutes, as amended; and 3 (D) provide the City with a written itemized statement of any necessary administrative and actual costs incurred by the Property Appraiser for which reimbursement is sought. ARTICLE V SECTION 5.01. TERM. The term of this Agreement shall commence upon the date first above written and shall run through the end of the calendar year and shall automatically be renewed thereafter, for successive periods, not to exceed one year each. However, the City shall inform the Property Appraiser and the Department of Revenue by January 10 in any calendar year the City intends to discontinue using the Uniform Method of collecting the non-ad valorem assessments referred to in this Agreement. IN WITNESS WHEREOF, the City and the Property Appraiser have executed and delivered this Agreement as the date first above written. ATTEST: Andrea Lorenzo-Luaces, City Clerk WITNESSES: CITY OF WINTER SPRINGS, FLORIDA By: Ronald W. McLemore, City Manager SEMINOLE COUNTY PROPERTY APPRAISER David Johnson 4 AGREEMENT FOR THE CITY OF WINTER SPRINGS TO REIMBURSE THE SEMINOLE COUNTY TAX COLLECTOR This Agreement for the City of Winter Springs to reimburse the Seminole County Tax Collector (the "Agreement") is made and entered into as of 2008, by and between the City of Winter Springs, a political subdivision of the State of Florida (the "City") and Ray Valdes in his capacity as the Seminole County Tax Collector (the "Tax Collector"). NOW, THEREFORE, in consideration of the mutual promises, covenants, representations, and agreements contained herein, and other good and valuable consideration exchanged between the parties, the parties to this Agreement do undertake, promise and agree for themselves, and their successors as follows: ARTICLE SECTION 1.01. FINDINGS, RECITALS AND ACKNOWLEDGEMENTS. It is hereby ascertained, determined and declared by the parties that: (A) the City is authorized to impose non-ad valorem assessments and by appropriate resolution has expressed its intent to use the uniform method of levy, collection and enforcement of non-ad valorem assessments as provided in section 197.3632, Florida Statutes, under which assessments are included on an assessment roll and certified, in a compatible electronic medium tied to the property identification number, by the City to the Tax Collector for merging with the ad valorem tax roll, for collection by utilizing the tax notice provisions described in section 197.3635, Florida Statutes, and for sale of tax certificates and tax deeds under the non payment provisions of the ad valorem tax laws (the "Uniform Method"); (B) the Uniform Method, with its enforcement provisions including the use of tax sale certificates and tax deeds to collect delinquent annual payments, is less expensive and more equitable to the delinquent landowner than the traditional lien foreclosure methodology; (C) the Uniform Method will provide for more efficient collection by virtue of the assessment being on the tax notice issued by the Tax Collector and will produce positive economic benefits to the affected landowners and the City; (D) the Uniform Method will promote local government accountability; (E) this Agreement is intended to conform with the requirement of section 197.3632, Florida Statutes, that the City and the Tax Collector enter into a written agreement providing for reimbursement of necessary administrative and actual costs incurred as a result of the use of the Uniform Method; such administrative and actual costs include, but are not limited to those costs associated with personnel, forms, supplies, data processing, computer equipment, postage and programming; 1 (F) the duties of the Tax Collector under section 197.3632, Florida Statutes, are ministerial; (G) this Agreement is entered into in order to allow for the use of the Uniform Method relative to non-ad valorem assessments imposed and levied by the City under a Fire Assessment Ordinance ("the Assessment Ordinance"), as it may be amended from time-to-time; (H) the non-ad valorem assessments to which this Agreement applies are being imposed and levied by the City for the provision of fire rescue services. SECTION 1.02. INCORPORATION. The findings, recitals and acknowledgements contained herein are true, correct and incorporated in this Agreement. ARTICLE II SECTION 2.01. PURPOSE. The purpose of this Agreement is for the City and the Tax Collector to establish and agree upon the undertaking of the responsibilities pursuant to section 197.3632, Florida Statutes, in order for the City Commission to implement the Uniform Method for the notice, levy, collection, and enforcement of non-ad valorem assessments; and to provide for reimbursement by the City to the Tax Collector for all necessary administrative and actual costs incurred by them in such activity. ARTICLE III SECTION 3.01. COMPLIANCE WITH LAWS AND REGULATIONS. The parties shall abide by atl statutes, rules and regulations pertaining to the levy and collection of non-ad valorem assessments, and any ordinance promulgated by the City, not inconsistent with, nor contrary to, the provisions of sections 197.3632, 197.3635, Florida Statutes, as amended, and any applicable rules duly promulgated by the Department of Revenue. ARTICLE IV SECTION 4.01. DUTIES AND RESPONSIBILITIES OF THE CITY. The City shall: (A) be solely responsible for imposing and levying valid non-ad valorem assessments; (B) reimburse the Tax Collector for all necessary administrative and actual collection costs incurred, in the collection of the assessments, under the Uniform Method; (C) pursuant to section 197.3632(7), Florida Statutes, pay for or alternatively reimburse the Tax Collector for any separate tax notices if the Tax Collector cannot merge the non-ad valorem assessment roll certified by the City; 2 (D) make all reimbursement or payment to the Property Appraiser and Tax collector hereunder in accordance with the Florida Prompt Payment Act, Chapter 278, Part VII, Florida Statutes, or its successor in function; (E) post the non-ad valorem assessment for each parcel on the non-ad valorem assessment roll in a manner that such non-ad valorem assessment roll is free of errors and omissions; (F) on or about August 15 of each calendar year, be prepared to provide a non- ad valorem assessment roll on compatible electronic medium for trial run purposes to assure the Tax Collector same will merge with the ad valorem tax roll; (G) cause the Mayor of the City, or his or her designee, to certify, by September 15 of each calendar year, to the Tax Collector the non-ad valorem assessment roll on compatible medium, tied to the property parcel identification number, in a manner that conforms to the format of the ad valorem tax roll submitted by the Property Appraiser to the Department of Revenue; (H) designate and authorize a person, other than the Tax Collector, to receive and process any request for changes, modifications or corrections to the subject non-ad valorem roll and, if necessary, file with the Tax Collector an appropriate certificate of correction; and (J) cooperate with the Tax Collector to implement the Uniform Method of notice, levy, collection and enforcement of each of the subject non-ad valorem assessment roll, pursuant to, and consistent with, all the provisions of Chapter 197, specifically sections 197.3632 and 197.3635, Florida Statutes, as amended. SECTION 4.02. DUTIES AND RESPONSIBILITIES OF THE TAX COLLECTOR. The Tax Collector shall: (A) merge all rolls, prepare a collection roll and prepare a combined notice for both the ad valorem and non-ad valorem assessments in accordance with Chapter 197, any applicable rules promulgated by the Department of Revenue and in accordance with any specific ordinances and resolutions adopted by the City, so long as said ordinances and resolutions shall themselves not be inconsistent with or contrary to, the provisions of Chapter 197, specifically sections 197.3632 and 197.3635, Florida Statutes; (B) collect the non-ad valorem assessments of the City as certified, no later than September 15 of each calendar year to the Tax Collector; provided such non-ad valorem roll is on compatible electronic medium tied to the property identification number for each parcel and in the format used by the Property Appraiser for the ad valorem roll submitted to the Department of Revenue and such non-ad valorem roll is free of errors and omissions; (C) cooperate with the City and the Property Appraiser to implement the Uniform Method of notice, levy, collection and enforcement of each of the subject non-ad valorem 3 assessment rolls, pursuant to, and consistent with, all the provisions of Chapter 197, specifically sections 197.3632 and 197.3635, Florida Statutes, as amended; (D) provide the City with a written itemized statement of any necessary administrative and actual costs incurred by the Tax Collector for which reimbursement is sought; (E) if she discovers any errors or omissions on any roll, request the City to file a corrected roll or the correction of the amount of any assessment by filing with the Tax Collector a certificate of correction, with a copy to the Property Appraiser and the Department of Revenue, pursuant to applicable rules provided by the Department of Revenue; and (F) upon determining that a separate mailing is required pursuant to section 197.3632(7), Florida Statutes, mail, or require the City to mail, a separate notice of the particular non-ad valorem assessment ARTICLE V SECTION 5.01. TERM. The term of this Agreement shall commence upon the date first above written and shall run through the end of the calendar year and shall automatically be renewed thereafter, for successive periods, not to exceed one year each. However, the City shall inform the Property Appraiser and the Tax Collector and the Department of Revenue by January 10 in any calendar year the City intends to discontinue using the Uniform Method of collecting the non-ad valorem assessments referred to in this Agreement. IN WITNESS WHEREOF, the City and the Tax Collector have executed and delivered this Agreement as the date first above written. ATTEST: Andrea Lorenzo-Luaces, City Clerk CITY OF WINTER SPRINGS, FLORIDA By: Ronald W. McLemore, City Manager WITNESSES: SEMINOLE COUNTY TAX COLLECTOR Ray Valdes 4 AGREEMENT FOR THE CITY OF WINTER SPRINGS TO REIMBURSE THE SEMINOLE COUNTY PROPERTY APPRAISER This Agreement for the City of Winter Springs to reimburse the Seminole County Property Appraiser (the "Agreement") is made and entered into as of , 2008, by and between the City of Winter Springs, a political subdivision of the State of Florida (the "City") and David Johnson in his capacity as the Seminole County Property Appraiser (the "Property Appraiser"). NOW, THEREFORE, in consideration of the mutual promises, covenants, representations, and agreements contained herein, and other good and valuable consideration exchanged between the parties, the parties to this Agreement do undertake, promise and agree for themselves, and their successors as follows: ARTICLE I SECTION 1.01. FINDINGS, RECITALS AND ACKNOWLEDGEMENTS. It is hereby ascertained, determined and declared by the parties that: (A) the City is authorized to impose non-ad valorem assessments and by appropriate resolution has expressed its intent to use the uniform method of levy, collection and enforcement of non-ad valorem assessments as provided in section 197.3632, Florida Statutes, under which assessments are included on an assessment roll and certified, in a compatible electronic medium tied to the property identification number, by the City to the Tax Collector for merging with the ad valorem tax roll, for collection by utilizing the tax notice provisions described in section 197.3635, Florida Statutes, and for sale of tax certificates and tax deeds under the non payment provisions of the ad valorem tax laws (the "Uniform Method"); (B) the Uniform Method, with its enforcement provisions including the use of tax sale certificates and tax deeds to collect delinquent annual payments, is less expensive and more equitable to the delinquent landownerthan the traditional lien foreclosure methodology; (C) the Uniform Method will provide for more efficient collection by virtue of the assessment being on the tax notice issued by the Tax Collector and will produce positive economic benefits to the affected landowners and the City; (D) the Uniform Method will promote local government accountability; (E) this Agreement is intended to conform with the requirement of section 197.3632, Florida Statutes, that the City and the Property Appraiser enter into a written agreement providing for reimbursement of necessary administrative and actual costs incurred as a result of the use of the Uniform Method; such administrative and actual costs include, include, but are not limited to those costs associated with personnel, forms, supplies, data processing, computer equipment, postage and programming; (F) the duties of the Property Appraiser under section 197.3632, Florida Statutes, are ministerial; (G) this Agreement is entered into in order to allow for the use of the Uniform Method relative to non-ad valorem fire rescue services special assessments imposed and levied by the City under a Fire Assessment Ordinance ("the Assessment Ordinance"), as it may be amended from time-to-time; (H) the non-ad valorem assessments to which this Agreement applies are being imposed and levied by the City for the provision of street lighting services and facilities. SECTION 1.02. INCORPORATION. The findings, recitals and acknowledgements contained herein are true, correct and incorporated in this Agreement. ARTICLE II SECTION 2.01. PURPOSE. The purpose of this Agreement is for the City, and the Property Appraiser to establish and agree upon the undertaking of the responsibilities pursuant to section 197.3632, Florida Statutes, in order for the City Commission to implement the Uniform Method for the notice, levy, collection, and enforcement of non-ad valorem assessments; and to provide for reimbursement by the City to the Property Appraiser for all necessary administrative and actual costs incurred by them in such activity. ARTICLE III SECTION 3.01. COMPLIANCE WITH LAWS AND REGULATIONS. The parties shall abide by all statutes, rules and regulations pertaining to the levy and collection of non- ad valorem assessments, and any ordinance promulgated by the City, not inconsistent with, nor contrary to, the provisions of sections 197.3632, 197.3635, Florida Statutes, as amended, and any applicable rules duly promulgated by the Department of Revenue. ARTICLE IV SECTION 4.01. DUTIES AND RESPONSIBILITIES OF THE CITY. The City shall: (A) be solely responsible for imposing and levying valid non-ad valorem assessments; (B) reimburse the Property Appraiser for all necessary administrative and actual costs incurred by the Property Appraiser in providing the information and cooperation more particularly referenced in Section 4.02 hereof; 2 (C) make all reimbursement or payment to the Property Appraiser hereunder in accordance with the Florida Prompt Payment Act, Chapter 278, Part VI I, Florida Statutes, or its successor in function; (D) post the non-ad valorem assessment for each parcel on the non-ad valorem assessment roll in a manner that such non-ad valorem assessment roll is free of errors and omissions; (E) cause the Mayor of the City, or his or her designee, to certify, by September 15 of each calendar year, to the Tax Collector, the non-ad valorem assessment roll on compatible medium, tied to the property parcel identification number, in a manner that conforms to the format of the ad valorem tax roll submitted by the Property Appraiser to the Department of Revenue; (F) designate and authorize a person, other than the Property Appraiser to receive and process any request for changes, modifications or corrections to the subject non-ad valorem roll and, if necessary, file with the Seminole County Tax Collector an appropriate certificate of correction; and (G) cooperate with the Property Appraiser to implement the Uniform Method of notice, levy, collection and enforcement of each of the subject non-ad valorem assessment roll, pursuant to, and consistent with, all the provisions of Chapter 197, specifically sections 197.3632 and 197.3635, Florida Statutes, as amended. SECTION 4.02. DUTIES AND RESPONSIBILITIES OF THE PROPERTY APPRAISER. The Property Appraiser shall: (A) annually by June 1 provide the City with at least the following information by compatible electronic medium: (1) the legal description of the property affected by the levy, (2) the names and addresses of the owners of such property, (3) the property identification number of each parcel n a manner that conforms to the format of the ad valorem roll submitted to the Department of Revenue, and (4) any other information reasonably needed by the City to create, recompute, reconfigure, revise, correct or otherwise formulate the non- ad valorem assessment rolls; (B) although the Property Appraiser is not required by law to submit information other than items (1 ), (2) and (3) in paragraph (A) of this section, the Property Appraiser shall make reasonable efforts to assist and accommodate the City's creation of a non-ad valorem assessment roll; (C) cooperate with the City and the Tax Collector to implement the Uniform Method of notice, levy, collection and enforcement of the subject non-ad valorem assessment roll, pursuant to, and consistent with, all the provisions of Chapter 197, specifically sections 197.3632 and 197.3635, Florida Statutes, as amended; and 3 (D) provide the City with a written itemized statement of any necessary administrative and actual costs incurred by the Property Appraiserforwhich reimbursement is sought. ARTICLE V SECTION 5.01. TERM. The term of this Agreement shall commence upon the date first above written and shall run through the end of the calendar year and shall automatically be renewed thereafter, for successive periods, not to exceed one year each. However, the City shall inform the Property Appraiser and the Department of Revenue by January 10 in any calendar year the City intends to discontinue using the Uniform Method of collecting the non-ad valorem assessments referred to in this Agreement. IN WITNESS WHEREOF, the City and the Property Appraiser have executed and delivered this Agreement as the date first above written. ATTEST: CITY OF WINTER SPRINGS, FLORIDA Andrea Lorenzo-Luaces, City Clerk Ronald W. McLemare, City Manager WITNESSES: SEMINOLE COUNTY PROPERTY APPRAISER David Johnson 4 f ~ J AGREEMENT FOR THE CITY OF WINTER SPRINGS TO REIMBURSE THE SEMINOLE COUNTY PROPERTY APPRAISER This Agreement for the City of Winter Springs to reimburse the eminole County Property Appraiser (the "Agreement") is made and entered into as o , 2008, by and between the City of Winter Springs, a political subdivision of the State of Florida (the "City") and David Johnson in his capacity as the Seminole County Property Appraiser (the "Property Appraiser"). NOW, THEREFORE, in consideration of the mutual promises, covenants, representations, and agreements contained herein, and other good and valuable consideration exchanged between the parties, the parties to this Agreement do undertake, promise and agree for themselves, and their successors as follows: ARTICLE I SECTION 1.01. FINDINGS, RECITALS AND ACKNOWLEDGEMENTS. It is hereby ascertained, determined and declared by the parties that: (A) the City is authorized to impose non-ad valorem assessments and by appropriate resolution has expressed its intent to use the uniform method of levy, collection and enforcement of non-ad valorem assessments as provided in section 197.3632, Florida Statutes, under which assessments are included on an assessment roll and certified, in a compatible electronic medium tied to the property identification number, by the City to the Tax Collector for merging with the ad valorem tax roll, for collection by utilizing the tax notice provisions described in section 197.3635, Florida Statutes, and for sale of tax certificates and tax deeds under the non payment provisions of the ad valorem tax laws (the "Uniform Method"); (B) the Uniform Method, with its enforcement provisions including the use of tax sale certificates and tax deeds to collect delinquent annual payments, is less expensive and more equitable to the delinquent landowner than the traditional lien foreclosure methodology; (C) the Uniform Method will provide for more efficient collection by virtue of the assessment being on the tax notice issued by the Tax Collector and will produce positive economic benefits to the affected landowners and the City; (D) the Uniform Method will promote local government accountability; (E) this Agreement is intended to conform with the requirement of section 197.3632, Florida Statutes, that the City and the Property Appraiser enter into a written agreement providing for reimbursement of necessary administrative and actual costs incurred as a result of the use of the Uniform Method; such administrative and actual costs include, but are not limited to those costs associated with personnel, forms, supplies, data processing, computer equipment, postage and programming; (F) the duties of the Property Appraiser under section 197.3632, Florida Statutes, are ministerial; (G) this Agreement is entered into in order to allow for the use of the Uniform Method relative to non-ad valorem fire rescue services special assessments imposed and levied by the City under a Fire Assessment Ordinance ("the Assessment Ordinance"), as it may be amended from time-to-time; (H) the non-ad valorem assessments to which this Agreement applies are being imposed and levied by the City for the provision of fire rescue services, facilities, and programs. SECTION 1.02. INCORPORATION. The findings, recitals and acknowledgements contained herein are true, correct and incorporated in this Agreement. ARTICLE II SECTION 2.01. PURPOSE. The purpose of this Agreement is forthe City, and the Property Appraiser to establish and agree upon the undertaking of the responsibilities pursuant to section 197.3632, Florida Statutes, in order for the City Commission to implement the Uniform Method for the notice, levy, collection, and enforcement of non-ad valorem assessments; and to provide for reimbursement by the City to the Property Appraiser for all necessary administrative and actual costs incurred by them in such activity. ARTICLE III SECTION 3.01. COMPLIANCE WITH LAWS AND REGULATIONS. (A) The parties shall abide by all statutes, rules and regulations pertaining to the levy and collection ofnon-ad valorem assessments, and any ordinance promulgated by the City, not inconsistent with, nor contrary to, the provisions of sections 197.3632, 197.3635, Florida Statutes, as amended, and any applicable rules duly promulgated by the Department of Revenue. (B) To the extent permitted by law and without waiving its sovereign immunity, the City agrees to hold the Property Appraiser harmless for any actions relating in any way to the levy and collection of non-ad valorem taxes and for noticing, implementing, collecting or any other procedure regarding anon-ad valorem assessment for which the uniform collection method is employed. In the event of any dispute, including but not limited to actions in Court or before an administrative tribunal, the City will actively support dismissal of the Property Appraiser, and, notwithstanding any non-binding administrative ruling to the contrary, will indemnify the Property Appraiser against any harm arising therefrom to the 2 extent provided for by law. Nothing in this Agreement shall in any way be construed to abrogate any immunity accorded to the City by way if its status as a municipality. ARTICLE IV SECTION 4.01. DUTIES AND RESPONSIBILITIES OF THE CITY. The City shall: (A) be solely responsible for imposing and levying valid non-ad valorem assessments; (B) reimburse the Property Appraiser for all necessary administrative and actual costs incurred by the Property Appraiser in providing the information and cooperation more particularly referenced in Section 4.02 hereof; (C) make all reimbursement or payment to the Property Appraiser hereunder in accordance with the Florida Prompt Payment Act, Chapter 278, Part VII, Florida Statutes, or its successor in function; (D) post the non-ad valorem assessment for each parcel on the non-ad valorem assessment roll in a manner that such non-ad valorem assessment roll is free of errors and omissions; (E) cause the Mayor of the City, or his or her designee, to certify, by September 15 of each calendar year, to the Tax Collector, the non-ad valorem assessment roll on compatible medium, tied to the property parcel identification number, in a manner that conforms to the format of the ad valorem tax roll submitted by the Property Appraiser to the Department of Revenue; (F) designate and authorize a person, other than the Property Appraiser to receive and process any request for changes, modifications or corrections to the subject non-ad valorem roll and, if necessary, file with the Seminole County Tax Collector an appropriate certificate of correction; and (G) cooperate with the Property Appraiser to implement the Uniform Method of notice, levy, collection and enforcement of each of the subject non-ad valorem assessment roll, pursuant to, and consistent with, all the provisions of Chapter 197, specifically sections 197.3632 and 197.3635, Florida Statutes, as amended. SECTION 4.02. DUTIES AND RESPONSIBILITIES OF THE PROPERTY APPRAISER. (A) The Property Appraiser shall: (1) annually by June 1 provide the City with at least the following information by compatible electronic medium: (1) the legal description of the property affected by the levy, (2) the names and addresses of the owners of such property, and (3) 3 the property identification number of each parcel in a manner that conforms to the format of the ad valorem roll submitted to the Department of Revenue; (2) cooperate with the City and the Tax Collector to implement the Uniform Method of notice, levy, collection and enforcement of the subject non-ad valorem assessment roll, pursuant to, and consistent with, all the provisions of Chapter 197, specifically sections 197.3632 and 197.3635, Florida Statutes, as amended; and (3) provide the City with a written itemized statement of any necessary administrative and actual costs incurred by the Property Appraiser for which reimbursement is sought. (B) The Property Appraiser is not required to submit information that is not on the ad valorem roll or compatible electronic medium submitted to the department. If the City determines that the information supplied by the property appraiser is insufficient for its purpose, the City shall obtain additional information from any other source. ARTICLE V SECTION 5.01. TERM. The term of this Agreement shall commence upon the date first above written and shall run through the end of the calendar year and shall automatically be renewed thereafter, for successive periods, not to exceed one year each. However, the City shall inform the Property Appraiser and the Department of Revenue by January 10 in any calendar year the City intends to discontinue using the Uniform Method of collecting the non-ad valorem assessments referred to in this Agreement. IN WITNESS WHEREOF, the City and the Property Appraiser have executed and delivered this Agreement as the date first above written. ATTEST: CITY OF WINTER SPRIM~tiS, FLORIDA n rea Lorenzo-Luaces Ci CI rk ~~ , ATTES Si ature ~~~ Print Ro ald V~:. i~IcL~more, Ci}+ Manager SEMINOLE COt,~Nl'ti' PROPERTY APPI=tAiSEI~ vi o ns ,CFA, AS Property Appraiser 4 Johnson, CF=A, ASA EMINOLE COUNTY, FLORIQA September 16, 2008 Mr. Kevin Smith Administrative Services Director City of Winter Springs 1126 East State Road 434 Winter Springs, FL 32708 Dear Kevin: Attached please find the completed executed Non-Ad Valorem Agreement between the City of Winter Springs and the Seminole County Property Appraiser's Office. Thank you for your assistance with this matter. If you have any questions please call me at (407) 665-7560. Sincerely, David Johnson, CFA, ASA Seminol County Property Appraiser Tyra L. Miller Administrative Director Enclosure ok T-+E _- =- _ ___ - 1101 E. First Street, Sanford, FL 32771 • Tel: 407.665.7506 • Fax: 407.665.7924 • scpafl.org 'ti -- ~ Awarded Certificate of Excellence in Assessment Administration CAD WE t AGREEMENT THIS AGREEMENT is made and entered into this ~~ day of Y~n"'~~ r~- 2008, by and between the City of Winter Springs, a political subdivision of the State of Florida, whose address is 1126 East State Road 434, Winter Springs, Florida, 32708, hereinafter referred to as the "City", and the Seminole County Tax Collector, a Constitutional Officer of the State of Florida, whose address is Seminole County Services Building, 1101 East First Street, Sanford, Florida 32771, hereinafter referred to as "Tax Collector". WTTNESSETH: WHEREAS, the City is authorized to impose non-ad valorem assessments and by resolution has elected to use the uniform method of collecting such assessments as authorized by Section 197.3632, Florida Statutes; and WHEREAS, the uniform method will provide an efficient method of collection of non-ad valorem assessments levied by the City; and WHEREAS, Section 197.3632(2), Florida Statutes, provides that the City shall enter into a written agreement with the Tax Collector for reimbursement of necessary administrative and actual collection costs incurred under Section 197.3632, Florida Statutes. NOW THEREFORE, in consideration of the foregoing, the parties agree as follows: SECTION 1. PURPOSE. The purpose of this Agreement is to establish the terms and conditions under which the Tax Collector shall collect the City non-ad valorem assessments and that the City will reimburse the Tax Collector for necessary administrative and actual collection costs pursuant to Section 197.3632, Florida Statutes. SECTION 2. TERM. The term of this Agreement shall commence on January 1, ~, and shall run through December 31, 0`3 da~ ,the date of signature by the parties notwithstanding, and shall automatically be renewed thereafter for successive periods not to exceed one (1) year each. SECTION 3. COMPLIANCE WITH LAWS AND REGULATIONS. The parties shall abide by all statutes, ordinances, rules and regulations pertaining to the levy and collection of the City non-ad valorem assessment levies, including those now in effect and hereafter adopted. The City holds the Tax Collector harmless for any mistakes the City makes in levying the non-ad valorem special assessment, noticing, and implementing of the uniform collection methodology procedures to the extent permitted by Florida law and without waiving its sovereign immunity. In the event of lawsuits, the City agrees to support a motion to dismiss the Tax Collector from the case. The Tax Collector has no involvement with either the levy of the non-ad valorem special assessment or with the proper notices and procedures of the City in adhering to the uniform collection methodology procedure. SECTION 4. RESPONSIBILITY OF THE TAX COLLECTOR. (a) The Tax Collector shall merge all rolls and prepare a combined notice for ad valorem taxes and non-ad valorem assessments pursuant to Section 197.3632 and 197.3635 Florida Statutes, or its successor provisions, any applicable rules promulgated by the Florida Department of Revenue, and in accordance with the specific resolutions or ordinances adopted at public hearings in a timely manner by the City, which shall clearly state its intent to use the uniform method for collecting such assessments and so long as the City resolutions or ordinances shall themselves not be inconsistent with or contrary to, the provisions of Chapter 197, Florida Statutes. (b) The Tax Collector shall collect the City non-ad valorem assessments pursuant to the provisions of Chapter 197, Florida Statutes. (c) The Tax Collector agrees to cooperate with the City in implementation of the uniform method of collecting non-ad valorem assessments pursuant to Section 197.3632, Florida Statutes, or its successor provisions. (d) The Tax Collector shall not accept any non-ad valorem assessment roll that is not certified on a compatible electronic medium, and that does rot contain the electronic posting of the non-ad valorem assessment for each parcel, and is not tied to the applicable property identification number. (e) If the Tax Collector discovers errors or omissions on such roll, he may request the City to file a corrected roll or a correction of the amount of any assessment. The City shall bear the cost of any such error or omission. z SECTION 5. RESPONSIBILITY OF THE CITY. (a) The City agrees to reimburse the Tax Collector for necessary administrative and actual collection costs incurred pursuant to Section 197.3632, Florida Statutes. Administrative costs shall include, but not be limited to, those costs associated with personnel, forms, supplies, data processing, computer equipment, postage and programming. The City shall only compensate the Tax Collector for the actual cost of collecting non-ad valorem assessments as he may bill to the City in a timely manner. (b) The City will be billed or pay directly for necessary advertising relating to the non-ad valorem assessment program. (c) By September 15th of each year the City Manager of the City shall certify a non- ad valorem assessment roll on compatible electronic medium to the Tax Collector. The City shall post the non-ad valorem assessment for each parcel on the non-ad valorem assessment roll to be certified. It is the responsibility of the City to ensure that such roll be free of errors and omissions. (d) The City agrees to cooperate with the Tax Collector in implementation of the uniform method of collecting non-ad valorem assessments pursuant to, and consistent with all of the provisions of Section 197.3632 and 197.3635, Florida Statutes, or its successor provisions. l ATTEST: SEMINOLE LINTY AX COLL CTOR Y VALDES DATE: /~lO~ /,? ~ '! CITY OF G~i M~~c~, .~!',,~ir,6,~' City Ma° ~ ger DATE: Cf "~ ~ - ~ 0-- ---- 3