HomeMy WebLinkAbout2006 08 28 Regular 303 Resolution 2006-45 Tuscawilla Lighting
COMMISSION AGENDA
ITEM 303
REGULAR
August 28, 2006
Meeting
MGR DEPT
Authorization ,
REQUEST: The Finance Department is requesting that the City Commission Adopt
Resolution 2006-45, relating to the Tuscawilla Lighting and Beautification
Assessment Area - Phase I.
PURPOSE: The purpose of this request is for the City Commission to adopt Resolution 2006-45,
relating to the Tuscawilla Lighting and Beautification Assessment Area - Phase I.
This Resolution Approves the Assessment Rolls for Phase I of the Tuscawilla Lighting
and Beautification District ("TLBD") for Fiscal Year 2006/2007 (Tax Year 2006);
Establishes the lien associated with the assessment area; and Directs the City Manager
to deliver the Certificate of Assessment Roll to the Seminole County Tax Collector by
September 15, 2006.
CONSIDERATIONS:
. On July 13, 1998, the City Commission adopted Resolution No. 98-704, providing
for the creation of assessment areas within the City and authorizing the imposition
and collection of special assessments to fund the cost of capital improvements and
related services within the City. Section 3.07 of this resolution requires that the
City Commission adopt an Annual Local Improvement Assessment Resolution for
each fiscal year in which the Local Improvement Assessments will be imposed to
approve the Local Improvement Assessment Roll for such year. Section 3.08
requires that the Local Improvement Assessment Roll, as approved by the Annual
Local Improvement Assessment Resolution, be certified to the Tax Collector.
Resolution No. 99-884 and Resolution No. 99-885, both dated July 12, 1999,
established the Tuscawilla Improvement Area and the Tuscawilla Service Area,
respectively. Resolution No. 99-887 and Resolution No. 99-888, both dated
August 9, 1999, adopted a maximum annual assessment rate of $42.18 per ERU
for capital and $67.82 per ERU for maintenance, respectively.
. The assessments included in the Fiscal Year 2006-2007 budget are as follows:
$40.22 per ERU for capital (no change) and $53.14 per ERU for maintenance (no
change) .
Regular Agenda Item 303
August 28, 2006
Page 2 of 2
. Government Services Group (GSG) has been contracted to perform the duties
associated with the annual determination of capital (debt service) and maintenance
assessments for TLBD phase 1.
. The final assessment rolls by parcel number and alphabetically by property owner
are available in the lobby and the City Clerk's office.
. Please note: Neither assessments are at their legal maximums, $40.22 per ERU
current charge versus $42.18 per ERU maximum for capital ($1.96 difference) and
$53.14 per ERU current charge versus $67.82 maximum for maintenance ($14.68
difference). Due to increases in costs such as electricity as well as inclusion of a
portion of the labor costs of the beautification division and the cost to administer
the assessment (GSG) and for legal counsel (Nabors, Giblin and Nickerson, P.A.),
current charges will need to be increased before adoption of the Fiscal Year
2007/2008 (Tax Year 2007) Final Budget. If these rates need to be raised above
the legal maximums, a legal notification process with mailings, advertisements and
public hearings will need to occur before they can be increased. All property
owners in the TLBD phase I assessment area will be notified. The Fiscal Year
2005/2006 actual expenditures as well as the Fiscal Year 2006/2007 projected
expenditures (see attached) shows fund balance being spent each year to maintain
current level of services, i.e. debt service payments and maintenance costs. As a
result there will be no fund balance left by Fiscal Year 2007/2008 for maintenance
costs if the assessment rate is not increased next year. The debt service account
was assisted by rolling unspent construction project funds into it in the amount of
$52,502 in Fiscal Year 2005/2006. As a result, the debt service (capital
assessment) may be sufficient by increasing rate to the maximum of $42.18 per
ERU.
RECOMMENDATION:
It is recommended that the City Commission adopt Resolution 2006-45, relating to the
Tuscawilla Lighting and Beautification Assessment Area (Phase I project).
ATTACHMENTS:
1. Resolution 2006-45
2. First and Last Page - TLBD Phase I Annual Assessment Roll 2006-2007
3. Certificate to Non-Ad Valorem Assessment Roll- TLBD Phase I
4. Assessment Summary
5. Fiscal Year 2006/2007 Tentative Budget for TLBD Phase I Debt Service Fund
6. Fiscal Year 2006/2007 Tentative Budget for TLBD Phase I Maintenance Fund
7. Fiscal Year 2006/2007 Tentative Budget for TLBD Phase I Capital Fund
COMMISSION ACTION:
CITY OF WINTER SPRINGS, FLORIDA
RESOLUTION NUMBER 2006-45
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. 98-704; 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,
SEVERABILITY AND AN EFFECTIVE DATE.
WHEREAS, the City Commission (the "Commission") of the City of Winter
Springs, Florida, 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 the Ordinance, the Commission created and imposed
special assessments within the Tuscawilla Improvement Area on August 23, 1999 and the
Tuscawilla Service Area on August 23, 1999; and
WHEREAS, pursuant to the provisions of the Ordinance, 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, SEMINOLE COUNTY, FLORIDA, AS
FOLLOWS:
SECTION 1. RECITALS. The foregoing recitals are deemed true and correct
and are hereby fully incorporated by this reference.
SECTION 2. AUTHORITY. This Resolution is adopted pursuant to the
Ordinance, Chapter 166, Florida Statutes, and 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.
SECTION 4. APPROVAL OF ASSESSMENT ROLLS. The assessment rolls
on file with the City Manager for the Tuscawilla Improvement Area and the Tuscawilla
Service Area. Pursuant to Section 197.3632, Florida Statutes, each assessment roll shall
be certified to the Seminole County Tax Collector prior to September 15, 2006, 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.
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 deemed perfected upon adoption
of this Resolution and shall attach to the property included on the assessment roll as of
January 1,2006, the lien date for ad valorem taxes.
SECTION 6. REPEAL OF PRIOR INCONSISTENT RESOLUTIONS. All
prior resolutions or parts of resolutions in conflict herewith are hereby repealed to the
extent of such conflict.
SECTION 7. 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 8. EFFECTIVE DATE. This Resolution shall become effective
immediately upon adoption by the City Commission of the City of Winter Springs,
Florida.
City of Winter Springs
Resolution Number 2006-45
Page 2 of3
RESOLVED BY the City Commission of the City of Winter Springs, Florida, in
a regular meeting assembled this 28th day of August, 2006.
CITY OF
FLORIDA
WINTER
SPRINGS,
(SEAL)
By:
John F. Bush, Mayor
ATTEST:
By:
Andrea Lorenzo-Luaces, City Clerk
Approved As To Legal Form
And Sufficiency For The City
Of Winter Springs Only:
By:
Anthony A. Garganese, City Attorney
City of Winter Springs
Resolution Number 2006-45
Page 3 of3
Tuscawilla Improvement and Services Area
FY 2006-2007 Annual Assessment
Tuscawilla Improvement and Service Area
FY 2006-2007 Annual Assessment
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 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, 2006.
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 _ day of , 2006.
Tuscawilla Service and Improvement Assessment Area Total
Phase I Improvement Assessment
Total Parcels 4,206
Phase I Improvement Total Annual Assessment $161,570.79
Phase II Improvement Assessment
Total Parcels 2,625
Phase II Improvement Total Annual Assessment .( 42,357.71
Phase I Maintenance Assessment
Total Parcels 4,509
Total Phase I Maintenance Annual Assessment $228,446.60
Phase II Maintenance Assessment
Total Parcels 4,509
Total Phase II Maintenance Annual Assessment $206,352.00
CITY OF WINTER SPRINGS, FLORIDA
By:
Chair
Winter Springs - Tuscawilla Improvement and Service Assessments
Fiscal Year 2006-2007 Summary
Improvement Assessment
Total ERU's .......... ...................... ........... ........... ....................... 4,017.20
Parcel Count ......... ........................... ...................... ................. 4,206
Total Annual Assessment ................................................ $161,570.79
Total Debt Service ............................... .............. ........ ........ $152,008.78
Total Outstanding Assessment Balance ........................ $2,039,569.33
Total Next Oustanding Assessment Balance ................ $1,989,956.85
Maintenance Assessment
Total ERU's ............................................................................. 4,299.00
Parcel Count ...................... ......... ...................... ...................... 4,509
Total Maintenance Assessment ...................................... $228,446.60
Government Services Group, Inc
Page 1 of 1
CITY OF WINTER SPRINGS
FISCAL YEAR 2006-2007 TENTATIVE BUDGET
Annual Capital Assessment - $40.17 per ERU (legal maximum=$42.18 per ERU)
Original Projected
Account FY 04/05 FY 05/06 FY 05/06
Number Description of Revenues Actual Bud et Actual/Est
363110 Assessment Collections $152,131 $155,185 $155,185 $155.185
361100 Interest Eamed $2,886 $1.200 $1,200 $1.200
361101 Interest Eamed - County $83 $0 $0 $0
369101 Misc. Revenue $5,154 $0 $0 $0
381305 Transfer from TLBD Improvement Fund (#308) $0 $0 $52.502 $52,502
TOTAL TLBD DEBT SERVICE FUND REVENUES $160,254 $156,385 $208,887 $208.887
389100 Appropriation from Fund Balance $290 $2.530 $0 $0
TOTAL TLBD DEBT SERVICE FUND REVENUES
AND APPROPRIATIONS FROM FUND BALANCE $160.544 $158,915 $208.887 $208.887
Original Projected
Account FY 04/05 FY 05/06 FY 05/06
Number Description of Expenditures Actual Bud et Actual/Est
53130 Trustee Fees $431 $450 $450 $450
53211 Administration Fees $6.200 $6,200 $6,750 $6,750
53410 Billing Services Cost $754 $1,000 $1,000 $1,000
53680 Unrecognized Gain/Loss $195 $0 $0 $0
57110 Debt Service - Principal $45.000 $45,000 $45.000 $45,000
57210 Debt Service - Interest $107,964 $106.265 $106,265 $106.265
TOTAL TLBD DEBT SERVICE FUND EXPENDITURES $160.544 $158.915 $159,465 $159.465
59990 Appropriation to Fund Balance $0 $0 $49,422 $49.422
TOTAL TLBD DEBT SERVICE FUND EXPENDITURES AND
APPROPRIATIONS TO FUND BALANCE $160.544 $158,915 $208.887 $208.887
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $106,582 $102.336 $106,292 $106.292
APPROPRIATION TO (FROM) FUND BALANCE $49,422 $49,422
FUND BALANCE - September 30 $106,292 $99,806 $155,714 $155.714
C-25
TLBD 1999 DEBT SERVICE -182
CITY OF WINTER SPRINGS
FISCAL YEAR 2006-2007 TENTATIVE BUDGET
TLBD MAINTENANCE FUND - 184
Annual Maintenance Assessment Phase I- $53.14 per ERU (legal maximum=$67.82 per ERU)
Original
Account FY 04/05 FY 05/06
Number Description of Revenues Actual Bud et
363120 Assessment Collections (Phase I) $222,315 $219,000 $219,000
334990 30096 Other State Grants (Dep't of Forestry) $0 $0 $0
361100 Interest $14,138 $0 $0
361101 Interest - County $117 $4,750 $4,750
TOTAL TLBD MAINTENANCE FUND REVENUES $236,570 $223,750 $223,750 $239,663
389100 Appropriation from Fund Balance $94,285 $146,250 $146,800
TOTAL TLBD MAINTENANCE FUND REVENUES
AND APPROPRIATIONS FROM FUND BALANCE $330,855 $370 000 $370,550
Original Projected
Account FY 04/05 FY 05/06 FY 05/06
Number Description of Expenditures Actual Bud et Actual/Est
53180 Consultant Services $0 $2,000 $2,000 $0
53211 Assessment Services $6,200 $6,200 $6,750 $6,750
53410 Contractual Services Cost $1,067 $1,200 $1,200 $1 ,200
53411 Bank Service Charges $0 $0 $0 $0
54310 Utility Services $38,808 $40,000 $40,000 $40,000
54330 Street Lighting $41,772 $50,000 $50,000 $42,000
54682 Repairs & Maint - Grounds $161,444 $0 $0 $0
54686 Repairs & Maint - Landscape $2,813 $150,000 $150,000 $140,000
54693 Repairs & Maint - Fountains $11,271 $30,000 $30,000 $12,000
54695 Repairs & Maint - Signs & Walls $24,703 $30,000 $30,000 $18,000
55230 Clerk Supplies $0 $100 $100 $0
59130 Transfer to General Fund - Insurance $8,019 $6,000 $6,000 $5,173
59130 Transfer to General Fund - Clerk Fees' $3,800 $3,800 $3,800 $3,800
59130 Transfer to Gen.Fund - Beautification $30,000 $39,500 $39,500 $39,500
59310 Statutory Reserve $0 $11,200 $11,200 $11,200
TOTAL TLBD MAINTENANCE FUND EXPENDITURES $330,855 $370,000 $370,550
59990 Appropriation to Fund Balance $0 $0 $0
TOTAL TLBD MAINTENANCE FUND EXPENDITURES
AND APPROPRIATIONS TO FUND BALANCE $330,855 $370,000 $370,550
CHANGE IN FUND BALANCE
FUND BALANCE. October 1
$438,501 $304,482 $344,216
APPROPRIATION TO (FROM) FUND BALANCE
FUND BALANCE - September 30
$344,216 $158,232 $197,416
. = Clerk time 16 hours per month at $20/hr (includes benefits)
C-27
CITY OF WINTER SPRINGS
FISCAL YEAR 2006-2007 TENTATIVE BUDGET
TLBD IMPROVEMENT FUND - 308
Original Projected
Account FY 04/05 FY 05/06 FY 05/06
Number Description of Revenues Actual Bud et Actual/Est
361100 Interest Eamed $1,465 $200 $0
381305 Transfer from TLBD Fund (Improv. Phase II ) $0 $0 $44,675
TOTAL TLBD IMPROVEMENT FUND REVENUES $1 ,465 $200 $44,675
389100 Appropriation from Fund Balance $31,389 $0 $19,748
TOTAL TLBD IMPROVEMENT FUND REVENUES AND
APPROPRIATIONS FROM FUND BALANCE $32,854 $200 $64,423
Original Projected
Account FY 04/05 FY 05/06 FY 05/06
Number Description of Expenditures Actual Bud et Actual/Est
53211 Administrative Fees - Phase II $32,755 $0 $11,921
59193 Transfer to TLBD Debt Service Phase I #182 $0 $0 $52,502
TOTAL TLBD IMPROVEMENT FUND EXPENDITURES $32,854 $0 $64,423
59990 Appropriation to Fund Balance $0 $200 $0
TOTAL TLBD IMPROVEMENT FUND EXPENDITURES
AND APPROPRIATIONS TO FUND BALANCE $32,854 $200 $64,423
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $51,137 $20,052 $19,748
APPROPRIATION TO (FROM) FUND BALANCE $200
FUND BALANCE - September 30 $19,748 $20,252
C-28
;
.
,
CITY OF WINTER SPRINGS, FLORIDA
RESOLUTION NUMBER 2006-45
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. 98-704; 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, SEVERABILITY
AND AN EFFECTIVE DATE.
WHEREAS, the City Commission (the "Commission") of the City of Winter
Springs, Florida, 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 the Ordinance, the Commission created and imposed
special assessments within the Tuscawilla Improvement Area on August 23, 1999 and the
Tuscawilla Service Area on August 23, 1999; and
WHEREAS, pursuant to the provisions of the Ordinance, 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, SEMINOLE COUNTY, FLORIDA, AS
FOLLOWS:
SECTION 1. RECITALS. The foregoing recitals are deemed true and correct
and are hereby fully incorporated by this reference.
,
SECTION 2. AUTHORITY. This Resolution is adopted pursuant to the
Ordinance, Chapter 166, Florida Statutes, and 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.
SECTION 4. APPROVAL OF ASSESSMENT ROLLS. The assessment rolls
on file with the City Manager for the Tuscawilla Improvement Area and the Tuscawilla
Service Area. Pursuant to Section 197.3632, Florida Statutes, each assessment roll shall
be certified to the Seminole County Tax Collector prior to September 15, 2006, 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.
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 deemed perfected upon adoption
of this Resolution and shall attach to the property included on the assessment roll as of
January I, 2006, the lien date for ad valorem taxes.
SECTION 6. REPEAL OF PRIOR INCONSISTENT RESOLUTIONS. All
prior resolutions or parts of resolutions in conflict herewith are hereby repealed to the
extent of such conflict.
SECTION 7. 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
ofthe remaining portion hereto.
SECTION 8. EFFECTIVE DATE. This Resolution shall become effective
immediately upon adoption by the City Commission of the City of Winter Springs,
Florida.
City of Winter Springs, Florida
Resolution Number 2006-45
Page 2 of3
.
RESOLVED BY the City Commission of the City of Winter Springs, Florida, in a
regular meeting assembled this 28th day of August, 2006.
(SEAL)
CITY OF WINTER SPRINGS, FLORIDA
BY:~~~
John. Bush, Mayor
ATTEST~
B
App~ ve As To Legal Form
And ,Sufficien For The City
Of Winter pri gs Only:
By:
Anthony A. Garganese, City Attorney
City of Winter Springs, Florida
Resolution Number 2006-45
Page 3 of3