HomeMy WebLinkAbout2002 07 22 Consent C Resolution 2002-25 Non-Ad Valorem Tax Assessment for Streetlights
COMMISSION AGENDA
ITEM C
CONSENT X
INFORMATIONAL
PUBLIC HEARING
REGULAR
Tilly 22, 2002
Meeting
MGR~ /DEPT. ~
A IIthori 7,ation
REQUEST: The Finance Department is requesting the Commission approve Resolution No.
2002-25 to proceed with the Non-Ad Valorem Tax Assessment for Streetlighting within the
Country Club Village Subdivision.
PURPOSE: The purpose of this Commission item is to request approval of Resolution No.
2002-25 to proceed with the process required to add a Non-Ad Valorem Tax Assessment to the
Property Tax Statement, notice each property owner in writing and advertise the Public Hearing.
CONSIDERATIONS:
A. Country Club Village homeowners requested the City establish a Streetlighting
District for the purpose of assessing each property owner a pro-rated share of the streetlighting
costs. The City Commission enacted Ordinance No. 545 establishing the maintenance district.
B. Prior to the establishment of the Non-Ad Valorem Assessment which first
appeared on the November 1995 tax statement, the streetlighting for Country Club Village was
billed on the Utility bill.
FUNDING:
A. The cost of this assessment has no direct bearing on the Revenues and
Expenditures of the City's budget. The Revenues and Expenditures offset each other and are
recorded in Fund 106 of the Other Governmental Funds Budget.
FY02
FY03
Assessments
$31.02
$35.37
RECOMMENDATION:
1. Recommended Action of the City Commission is to approve the request to
proceed with the assessment process.
IMPLEMENTATION SCHEDULE:
Date Responsible Party Action
July 22, 2002 Commission Adoption of Resolution No. 2002-25 (consent).
July 23, 2002 Finance Director Preparation of Preliminary Assessment Roll and file wi
Clerk.
July 23, 2002 Finance Director Notice in writing of Public Hearing to be sent to owners
20 days prior to Public Hearing (letters to owners sent
first class mail).
July 30, 2002 Finance Director Publish Notice of Public Hearing and Resolution No.
2002-25 in a newspaper of general circulation (publish
twice - a week apart - first publication).
August 6, 2002 Finance Director Publish Notice of Public Hearing and Resolution No.
2002-25 in a newspaper of general circulation (publish
twice - a week apart - second publication). Publish 20
days prior to Public Hearing.
August 26, 2002 Commission Public Hearing at Commission Meeting (public
hearing). Public Hearing must take place between June
1 - September 15.
August 27,2002 Finance Director Post the non-ad valorem tax assessment for each parcel
to the roll and certify the non-ad valorem tax
assessment roll on a compatible medium to the tax
collector. Must take place before September 15.
ATTACHMENTS:
1. Resolution No.2002-25.
2. Listing of basis of assessment.
3. Sample Letter to be sent to effected taxpayers
COMMISSION ACTION:
RESOLUTION NO. 2002-25
A RESOLUTION OF THE CITY COMMISSION AS THE GOVERNING
BODY OF THE CITY OF WINTER SPRINGS/COUNTRY CLUB VILLAGE
STREETLIGHT MAINTENANCE DISTRICT, PURSUANT TO THE
PROVISIONS OF FS 170.01 ET SEQ., ADOPTING AND APPROVING
THE ASSESSMENT PLAT FOR THE ANNUAL ASSESSMENT OF
CHARGES FOR THE PROVISION OF STREET LIGHTING PURSUANT
TO ORDINANCE NO. 545 DIRECTING PREPARATION OF THE
PRELIMINARY ASSESSMENT ROLL, ESTABLISHING THE METHOD
FOR COLLECTION OF THE ASSESSMENT, PROVIDING FOR NOTICE
OF THE MEETING FOR PUBLIC COMMENT ON THE ADOPTION OF
THE ASSESSMENT ROLL, ESTABLISHING THE BASIS FOR
COMPUTATION OF THE ASSESSMENT, PROVIDING FOR CONFLICTS,
SEVERABILITY, AND EFFECTIVE DATE.
NOW, THEREFORE, it is hereby resolved by the City Commission of the City of
Winter Springs, Florida, acting as the governing board of the City of Winter
Springs/Country Club Village Streetlight Maintenance District, as follows:
1. That annual charges for the operation and maintenance of street lights
located within the district, which charges represent the difference between the actual
cost of operation and maintenance of said street lights, less the amount duly paid and/or
contributed by the City of Winter Springs for said operation and maintenance, shall be
assessed against each residential lot in the following subdivisions, which subdivisions
comprise the territory located within the City of Winter Springs/Country Club Village
Streetlight Maintenance District:
SUBDIVISIONS
(a) Country Club Village Unit One, Plat Book 22, Pages 4, 5 and 6;
(b) Country Club Village Unit Two, Plat Book 23, pages 78, 79 and 80;
(c) Country Club Village Unit Three, Plat Book 25, pages 33, 34, 35, 36 & 37.
2. That the total cost of the annual assessment is $8.664.52. Said assessment
is levied pursuant to the authority of FS 189.041 et seq., including but not necessarily
limited to FS 189.4031, FS 189.4041, FS 189.416, FS 189.418 and Ordinance No. 545
of the City of Winter Springs, Florida, an ordinance creating a municipal services
assessment and benefit district.
3. The charges so assessed shall be paid by an annual assessment, which
assessment shall continue from year to year unless amended by action of the governing
body, levied on each residential lot in each of the subdivisions comprising the territory
located within the City of Winter Springs/Country Club Village Streetlight Maintenance
District in the amounts as duly reflected upon the assessment roll as heretofore
identified, which assessments shall be collected by the Tax Collector of Seminole
County, Florida, in the manner provided by FS 197.3632 and shall cast a lien upon the
real property as assessed.
4. That the City Clerk of the City of Winter Springs, Florida, be and she is
hereby directed and ordered to cause a copy of this resolution to be published once a
week for a period of two (2) weeks in a newspaper of general circulation and published
in Seminole County, Florida.
5. That the Director of Finance of the City of Winter Springs, Florida, be and he
is hereby ordered and directed to cause to be made a preliminary assessment roll,
which assessment roll shall be completed and which roll shall show the lots and lands
assessed and the amount of the benefit to and the assessment against each lot or
parcel of land. Further, said assessment roll shall show the assessment is to be paid in
one (1) annual payment reflected in the manner provided for by FS 197.3632.
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6. That said assessment roll shall be prepared and filed with the City Clerk of the
City of Winter Springs, Florida on or before July 23, 2002. That upon receipt of said
filing, the Finance Director shall give notice to each person whose names and lands
appear on the assessment roll, that they may appear before the City Commission of the
City of Winter Springs, Florida, on August 26, 2002, at 6:30 p.m. or as soon thereafter
as the matter be reach on the agenda, for the purpose of being heard as to the propriety
and advisability of the making of said assessment, as to the manner of the payment
therefore, and as to the amount thereof to be assessed against each property so
improved. Said notice shall be given in writing on or before July 23,2002, and proof of
mailing shall be made by affidavit of the City Clerk. Said notice shall contain notice of
the time and place of the hearing and notice shall also be given by two (2) publications,
a week apart, in a newspaper of general circulation in the City of Winter Springs as
published in Seminole County, Florida, further provided that the second notice shall be
published not later than August 6, 2002.
That the assessment rolls for said charges, be and the same are hereby ratified,
approved, and adopted by the City Commission of the City of Winter Springs, Florida,
as the governing body of the Winter Springs/Country Club Village Streetlight
Maintenance District, pursuant to the requirements set forth in FS 170.04.
7. Conflicts: All resolutions or parts of resolutions in conflict herewith are hereby
repealed to the extent of any conflict.
8. Severabilitv: If any section, sentience, phrase, word or portion of this
resolution is determined to be invalid, unlawful, or unconstitutional, said determination
shall not be held to invalidate or impair the validity, force or effect of any other section,
sentence, phrase, word, or portion of this resolution not otherwise determined to be
invalid, unlawful, or unconstitutional.
This resolution shall take effect immediately upon passage and adoption.
Passed and adopted this
day of
,2002.
CITY OF WINTER SPRINGS, FLORIDA
PAULP.PARTYKA,MAYOR
ATTEST:
CITY CLERK
CITY OF WINTER SPRINGS
COUNTRY CLUB VILLAGE
STREETLlGHTING ASSESSMENT FUND
FOR ASSESSMENTS TO BE PAID DURING FY 02
BASIS FOR COMPUTING ASSESSMENT
12 months Streetlighting bills paid by City
January, 2001 thru December, 2001
+ Ray Valdez Direct Tax Billing Cost
+ Advertising of Notice of Public Hearing and Resolution No. 2001-32
= Total Funds Expended by City
+ Adjustment for early payment discount
(.025641 of total funds expended by City)
= Total Funds Expended by City and Adj for early pymt disc
+ Administration Fees - Make-up for Last Year's Shortage
(.05 of Total Funds Expended by City and Adj for early pymt disc)
+ Administration Fees - This Year
(.10 of Total Funds Expended by City and Adj for early pymt disc)
= Total Assessment for 245 Lots
Assessment per lot
6,298.90
65.95
981 .16
7,346.01
188.36
7,534.37
376.72
753.44
8,664.52
35.37
July 23, 2002
<<Name>>
<<Mailing>>
<<City>>, <<State>> <<Zipcode>>
Re: Parcel #<<Parcel>>
PB #<<PB>>, PG #<<PG>>
Dear Taxpayer:
As you are aware the City Commission of the City of Winter Springs created a
Muncipal Services Assessment and Benefit District to be known as the City of
Winter Springs/Country Club Village Streetlight Maintenance District as
established by City Ordinance 545 and pursuant to Article VIII, Section 2, Florida
Constitution (1968), and Chapter 166, Florida Statutes (1991), as amended.
The purpose of the assessment is to equally assess all property owners within
the District for Streetlighting. The amount to be levied against each parcel within
the District is $35.37per year. The assessment is determined by the annual
costs as charged by Florida Power Corp. for streetlighting within Units 1, 2 and 3
of Country Club Village, adjusted for early payment discount of $188.36 and a
Prior Year "Make-Up" Administrative Charge of $376.72 and a Current Year
Administrative Charge of $753.44, totaling $8,664.52 and divided by 245 lots
within the District.
This assessment will be included in the Annual Property Tax Statement and
failure to pay the assessment will cause a Tax Certificate to be issued against
the above-identified property, which may result in a loss of title.
All property owners within the District will have the right to appear before the
City Commission of the City of Winter Springs and to file a written objection
within 20 days of the date of this notice.
The Public Hearing will be held on August 26,2002 at 6:30 P.M. in the
Commission chambers at 1126 East State Road 434, Winter Springs, Florida
32708.
Sincerely,
Ronald W. McLemore
City Manager
RESOLUTION NO. 2002-25
A RESOLUTION OF THE CITY COMMISSION AS THE GOVERNING
BODY OF THE CITY OF WINTER SPRINGS/COUNTRY CLUB VILLAGE
STREETLIGHT MAINTENANCE DISTRICT, PURSUANT TO THE
PROVISIONS OF FS 170.01 ET SEQ., ADOPTING AND APPROVING
THE ASSESSMENT PLAT FOR THE ANNUAL ASSESSMENT OF
CHARGES FOR THE PROVISION OF STREET LIGHTING PURSUANT
TO ORDINANCE NO. 545 DIRECTING PREPARATION OF THE
PRELIMINARY ASSESSMENT ROLL, ESTABLISHING THE METHOD
FOR COLLECTION OF THE ASSESSMENT, PROVIDING FOR NOTICE
OF THE MEETING FOR PUBLIC COMMENT ON THE ADOPTION OF
THE ASSESSMENT ROLL, ESTABLISHING THE BASIS FOR
COMPUTATION OF THE ASSESSMENT, PROVIDING FOR CONFLICTS,
SEVERABILITY, AND EFFECTIVE DATE.
NOW, THEREFORE, it is hereby resolved by the City Commission of the City of
Winter Springs, Florida, acting as the governing board of the City of Winter
Springs/Country Club Village Streetlight Maintenance District, as follows:
1. That annual charges for the operation and maintenance of street lights
located within the district, which charges represent the difference between the actual
cost of operation and maintenance of said street lights, less the amount duly paid and/or
contributed by the City of Winter Springs for said operation and maintenance, shall be
assessed against each residential lot in the following subdivisions, which subdivisions
comprise the territory located within the City of Winter SpringslCountry Club Village
Streetlight Maintenance District:
SUBDIVISIONS
(a) Country Club Village Unit One, Plat Book 22, Pages 4, 5 and 6;
(b) Country Club Village Unit Two, Plat Book 23, pages 78, 79 and 80;
(c) Country Club Village Unit Three, Plat Book 25, pages 33,34, 35, 36 & 37.
2. That the total cost of the annual assessment is $8,664.52. Said assessment
is levied pursuant to the authority of FS 189.041 et seq., including but not necessarily
limited to FS 189.4031, FS 189.4041, FS 189.416, FS 189.418 and Ordinance No. 545
of the City of Winter Springs, Florida, an ordinance creating a municipal services
assessment and benefit district.
3. The charges so assessed shall be paid by an annual assessment, which
assessment shall continue from year to year unless amended by action of the governing
body, levied on each residential lot in each of the subdivisions comprising the territory
located within the City of Winter Springs/Country Club Village Streetlight Maintenance
District in the amounts as duly reflected upon the assessment roll as heretofore
identified, which assessments shall be collected by the Tax Collector of Seminole
County, Florida, in the manner provided by FS 197.3632 and shall cast a lien upon the
real property as assessed.
4. That the City Clerk of the City of Winter Springs, Florida, be and she is
hereby directed and ordered to cause a copy of this resolution to be published once a
week for a period of two (2) weeks in a newspaper of general circulation and published
in Seminole County, Florida.
5. That the Director of Finance of the City of Winter Springs, Florida, be and he
is hereby ordered and directed to cause to be made a preliminary assessment roll,
which assessment roll shall be completed and which roll shall show the lots and lands
assessed and the amount of the benefit to and the assessment against each lot or
parcel of land. Further, said assessment roll shall show the assessment is to be paid in
one (1) annual payment reflected in the manner provided for by FS 197.3632.
Resolution 2002-25
6. That said assessment roll shall be prepared and filed with the City Clerk of the
City of Winter Springs, Florida on or before July 23, 2002. That upon receipt of said
filing, the Finance Director shall give notice to each person whose names and lands
appear on the assessment roll, that they may appear before the City Commission of the
City of Winter Springs, Florida, on August 26, 2002, at 6:30 p.m. or as soon thereafter
as the matter be reach on the agenda, for the purpose of being heard as to the propriety
and advisability of the making of said assessment, as to the manner of the payment
therefore, and as to the amount thereof to be assessed against each property so
improved. Said notice shall be given in writing on or before July 23, 2002, and proof of
mailing shall be made by affidavit of the City Clerk. Said notice shall contain notice of
the time and place of the hearing and notice shall also be given by two (2) publications,
a week apart, in a newspaper of general circulation in the City of Winter Springs as
published in Seminole County, Florida, further provided that the second notice shall be
published not later than August 6,2002.
That the assessment rolls for said charges, be and the same are hereby ratified,
approved, and adopted by the City Commission of the City of Winter Springs, Florida,
as the governing body of the Winter Springs/Country Club Village Streetlight
Maintenance District, pursuant to the requirements set forth in FS 170.04.
7. Conflicts: All resolutions or parts of resolutions in conflict herewith are hereby
repealed to the extent of any conflict.
8. Severabilitv: If any section, sentience, phrase, word or portion of this
resolution is determined to be invalid, unlawful, or unconstitutional, said determination
shall not be held to invalidate or impair the validity, force or effect of any other section,
Resolution 2002-25
sentence, phrase, word, or portion of this resolution not otherwise determined to be
invalid, unlawful, or unconstitutional.
This resolution shall take effect immediately upon passage and adoption.
Passed and adopted this 22nd day of
Julv
,2002.
CITY OF WINTER SPRINGS, FLORIDA
ATTEST:
JJ~.~
CITY CLE.~
Resolution 2002-25