Loading...
26-2287 Adoption of Master Service Assessment ORDINANCE NO. 26-2287 AN ORDINANCE OF THE CITY COMMISSION OF THE CITY OF LONGWOOD,FLORIDA,RELATING TO THE PROVISION OF SERVICES, FACILITIES, PROGRAMS,WITHIN THE CITY OF LONGWOOD, FLORIDA; ADOPTING ARTICLE VIII, CHAPTER 82 OF THE CITY OF LONGWOOD CODE OF ORDINANCES ENTITLED "MASTER SERVICE ASSESSMENT ORDINANCE"; AUTHORIZING THE IMPOSITION AND COLLECTION OF SPECIAL ASSESSMENTS AGAINST PROPERTY WITHIN THE CITY OF LONGWOOD;PROVIDING CERTAIN DEFINITIONS AND DEFINING THE TERMS"SERVICE ASSESSMENT"; PROVIDING FOR THE CREATION OF ASSESSMENT AREAS; ESTABLISHING THE PROCEDURES FOR IMPOSING SERVICE ASSESSMENTS;ESTABLISHING PROCEDURES FOR NOTICE AND ADOPTION OF ASSESSMENT ROLLS;PROVIDING THAT ASSESSMENTS CONSTITUTE A LIEN ON ASSESSED PROPERTY UPON ADOPTION OF THE ASSESSMENT ROLL;PROVIDING THAT THE LIEN FOR AN ASSESSMENT COLLECTED PURSUANT TO SECTIONS 197.3632 AND 197.3635, FLORIDA STATUTES, UPON PERFECTION SHALL ATTACH TO THE PROPERTY ON THE PRIOR JANUARY 1, THE LIEN DATE FOR AD VALOREM TAXES; PROVIDING THAT A PERFECTED LIEN SHALL BE EQUAL IN RANK AND DIGNITY WITH THE LIENS OF ALL STATE, CITY, DISTRICT, OR MUNICIPAL TAXES AND ASSESSMENTS AND SUPERIOR IN DIGNITY TO ALL OTHER PRIOR LIENS, MORTGAGES, TITLES, AND CLAIMS; AUTHORIZING EXEMPTIONS; PROVIDING PROCEDURES FOR COLLECTION OF ASSESSMENTS; PROVIDING A MECHANISM FOR THE IMPOSITION OF ASSESSMENTS ON GOVERNMENT PROPERTY; DECLARING THE PROVISIONS OF THIS ORDINANCE TO BE SUPPLEMENTAL,ADDITIONAL,AND AN ALTERNATIVE METHOD;PROVIDING FOR APPLICABILITY AND SEVERABILITY;PROVIDING FOR CONFLICTS AND CODIFICATION;AND PROVIDING AN EFFECTIVE DATE. BE IT ENACTED BY THE CITY COMMISSION OF THE CITY OF LONGWOOD, FLORIDA: SECTION 1. Authority. The City of Longwood has the authority to adopt this Ordinance pursuant to Article VIII of the Constitution of the State of Florida and Chapter 166, Florida Statutes. SECTION 2. Adoption of Master Service Assessment Ordinance. The Master Service Assessment Ordinance is hereby adopted as a new Chapter 82,Article VIII of the City of Longwood Code of Ordinances,which shall read as follows: ARTICLE VIII.—MASTER SERVICE ASSESSMENT ORDINANCE Division 1. -GENERALLY Sec.82-280.-Definitions. As used in this Chapter,the following words and terms shall have the following meanings, unless the context clearly otherwise requires: "Annual Rate Resolution" means the resolution described in Section 82-302 hereof,approving an Assessment Roll for a specific Fiscal Year. Ordinance No.26-2287 Page 1 of 17 "Assessed Property" means all parcels of land included on the Assessment Roll that receive a special benefit from the delivery of the service, facility or program identified in the Initial Assessment Resolution. "Assessment"or"Service Assessment"means a special assessment imposed bv the City pursuant to this Ordinance to fund the Service Cost of services that provide a special benefit to property as a consequence of a logical relationship to the value, use,or characteristics of property identified in an Initial Assessment Resolution. Service Assessments fund an annual budget and are imposed annually by the Commission. "Assessment Area" means any of the areas created by resolution of the Commission pursuant to Section 82-283 hereof, that specially benefit from a service, facility, or program. "Assessment Roll" means the special assessment roll relating to an Assessment approved by a Final Assessment Resolution pursuant to Section 82-300 hereof or an Annual Rate Resolution pursuant to Section 82-302 hereof. "Assessment Unit" means the unit or criteria utilized to determine the Assessment for each parcel of property, as set forth in the Initial Assessment Resolution. "Assessment Units" may include, by way of example only and not limitation, one or a combination of the following:front footage, platted lots or parcels of record, vested lots, land area, improvement area, equivalent residential connections, permitted land use,trip generation rates, rights to future trip generation capacity under applicable concurrency management regulations, property value or any other physical characteristic or reasonably expected use of the property that has a logical relationship to the service to be funded from proceeds of the Assessment. "Building" means any structure,whether temporary or permanent, built for support,shelter or enclosure of persons,chattel or property of any kind. This term shall include mobile homes or any vehicles serving in any way the function of a building. "Building Permit" means an official document or certificate issued by the City, under the authority of ordinance or law, authorizing the construction or siting of any Building within the City. The term"Building Permit"shall also include set up or tie down permits for those structures or Buildings, such as a mobile home, that do not require a Building Permit in order to be constructed. "Certificate of Occupancy"means an official document or certificate issued by the City,under the authority of ordinance or law,authorizing the occupancy of any Building within the City. The term "Certificate of Occupancy" shall also include set up or tie down permits for those structures or Buildings, such as a mobile home, that do not require a Certificate of Occupancy in order to be occupied. "City" means the City of Longwood, a municipal corporation of the State of Florida. "City Manager" means the chief administrative officer of the City, or such person's designee. "Commission" shall mean the City Commission of the City of Longwood, Florida. Ordinance No.26-2287 Page 2 of 17 "Final Assessment Resolution" means the resolution described in Section 82-300 hereof which shall confirm, modify, or repeal the Initial Assessment Resolution and which shall be the final proceeding for the imposition of an Assessment. "Fiscal Year" means that period commencing October 1st of each year and continuing through the next succeeding September 30th, or such other period as may be prescribed by law as the fiscal year for the City. "Government Property" means property owned by the United States of America or any agency thereof,a sovereign nation,the State of Florida or any agency thereof,a County,a special district or a municipal corporation. "Initial Assessment Resolution" means the resolution described in Section 82-296 hereof which shall be the initial proceeding for the identification of the service,facility,or program for which an Assessment is to be made and for the imposition of an Assessment. "Maximum Assessment Rate" means the maximum rate of assessment established by the Final Assessment Resolution for the service, facility, or program. "Ordinance" means this Master Service Assessment Ordinance,as it may be amended from time- to-time. "Owner" shall mean the Person reflected as the owner of Assessed Property on the Tax Roll. "Person" means any individual, partnership,firm, organization,corporation, association, or any other legal entity,whether singular or plural, masculine or feminine,as the context may require. "Preliminary Rate Resolution" means the resolution described in Section 82-302 hereof initiating the annual process for updating the annual Assessment Roll and directing the reimposition of Service Assessments pursuant to an Annual Rate Resolution. "Property Appraiser" means the Property Appraiser of Seminole County, Florida. "Service Cost" means the amount necessary in any Fiscal Year to fund the provision of a defined service, facility, or program which provides a special benefit to Assessed Property, and can include, but not be limited to:(A)the cost of physical construction, reconstruction or completion of any required facility or improvement; (B) the costs incurred in any required acquisition or purchase;(C)the cost of all labor, materials,machinery,and equipment;(D)the cost of fuel,parts, supplies, maintenance, repairs, and utilities; (E)the cost of computer services, data processing, and communications; (F) the cost of all lands and interest therein, leases, property rights, easements, and franchises of any nature whatsoever; (G) the cost of any indemnity or surety bonds and premiums for insurance;(H)the cost of salaries,volunteer pay,workers'compensation insurance,or other employment benefits; (I)the cost of uniforms,training,travel,and per diem; (J)the cost of construction plans and specifications,surveys and estimates of costs;(K)the cost of engineering,financial, legal,and other professional services; (L)the costs of compliance with any contracts or agreements entered into by the City relating to the provision of said services;(M)all costs associated with the structure, implementation, collection, and enforcement of the Assessments, including any service charges of the Clerk,Tax Collector,or Property Appraiser,and Ordinance No.26-2287 Page 3 of 17 delinquent amounts from prior impositions,and amounts necessary to off-set discounts received for early payment of Assessments pursuant to the Uniform Assessment Collection Act or for early payment of Assessments collected pursuant to Sections 82-311 or 82-312 herein; (N) all other costs and expenses necessary or incidental to the acquisition, provision, or construction of the service,facility,or program to be funded by the Assessment,and such other expenses as may be necessary or incidental to any related financing authorized by the Commission by subsequent resolution; (0) an amount for contingencies and anticipated delinquencies and uncollectible Assessments;and (P) reimbursement to the City or any other Person for any moneys advanced for any costs incurred by the City or such Person in connection with any of the foregoing items of Service Cost. "Tax Collector" means the Tax Collector of Seminole County, Florida. "Tax Roll" means the real property ad valorem tax assessment roll maintained by the Property Appraiser for the purpose of the levy and collection of ad valorem taxes. "Uniform Assessment Collection Act" means Sections 197.3632 and 197.3635, Florida Statutes, as amended from time-to-time, or any successor statutes authorizing the collection of non-ad valorem assessments on the same bill as ad valorem taxes, and any applicable regulations promulgated thereunder. Section 82-281.-Interpretation. Unless the context indicates otherwise,words importing the singular number include the plural number,and vice versa;the terms"hereof,""hereby,""herein,""hereto,""hereunder"and similar terms refer to this Ordinance;and the term"hereafter" means after,and the term "heretofore" means before,the effective date of this Ordinance. Words of any gender include the correlative words of the other genders, unless the sense indicates otherwise. Section 82-282.-Findings. It is hereby ascertained, determined, and declared that: (a) Pursuant to Article VIII,section 2, Florida Constitution,the City of Longwood City Charter, and sections 166.021 and 166.041, Florida Statutes, the Commission has all powers of local self-government to perform City functions and to render City services in a manner not inconsistent with law, and such power may be exercised by the enactment of City ordinances. .(b) The Assessments to be imposed pursuant to this Ordinance shall constitute non-ad valorem assessments within the meaning and intent of the Uniform Assessment Collection Act. (c) The Assessments to be imposed pursuant to this Ordinance are imposed by the Commission, not the Property Appraiser or Tax Collector. The duties of the Property Appraiser and Tax Collector under the Uniform Assessment Collection Act are ministerial. (d) The purpose of this Ordinance is to:(1) provide procedures and standards for the imposition of Assessments within the City by resolution under the general home rule powers of a City to impose special assessments, and (2) authorize a procedure for the funding of public Ordinance No.26-2287 Page 4 of 17 services, facilities, and programs providing special benefit to subsequently identified property within the City. Section 82-283.-Creation Of Assessment Areas. (a) The Commission is hereby authorized to create Assessment Areas in accordance with the procedures set forth herein to include property located within the City that is specially benefitted by the services, facilities, and programs proposed for funding from the proceeds of Assessments to be imposed therein. (b) Either the Initial Assessment Resolution proposing each Assessment Area or the Final Assessment Resolution creating each Assessment Area shall include brief descriptions of the proposed services,facilities,and programs,a description of the property to be included within the Assessment Area,and specific legislative findings that recognize the special benefit to be provided by each proposed service, facility, and program to property within the Assessment Area. Section 82-284.-Revisions To Assessments. If any Assessment made under the provisions of this Ordinance is either in whole or in part annulled,vacated, or set aside by the judgment of any court of competent jurisdiction, or if the Commission is satisfied that any such Assessment is so irregular or defective that the same cannot be enforced or collected, or if the Commission has omitted to include any property on the Assessment Roll which property should have been so included, the Commission may take all necessary steps to impose a new Assessment against any property benefited by the Service Cost following as nearly as may be practicable, the provisions of this Ordinance and in case such second Assessment is annulled, vacated, or set aside, the Commission may obtain and impose other Assessments until a valid Assessment is imposed. Section 82-285.- Procedural Irregularities. Any informality or irregularity in the proceedings in connection with the levy of any Assessment under the provisions of this Ordinance shall not affect the validity of the same after the approval thereof,and any Assessment as finally approved shall be competent and sufficient evidence that such Assessment was duly levied, that the Assessment was duly made and adopted, and that all other proceedings adequate to such Assessment were duly had,taken,and performed as required by this Ordinance;and no variance from the directions hereunder shall be held material unless it be clearly shown that the party objecting was materially injured thereby. Notwithstanding the provisions of this Section, any party objecting to an Assessment imposed pursuant to this Ordinance must file an objection with a court of competent jurisdiction within the time periods prescribed herein. Section 82-286.-Correction Of Errors And Omissions. (a) No act of error or omission on the part of the Property Appraiser,Tax Collector, City Manager, Commission, their deputies, employees, or designees, shall operate to release or discharge any obligation for payment of an Assessment imposed by the Commission under the provision of this Ordinance. Ordinance No.26-2287 Page 5 of 17 (b) When it shall appear that any Assessment should have been imposed under this Ordinance against a lot or parcel of property specially benefited by the provision of a service, facility, or program, but such property was omitted from the Assessment Roll, the Commission may, upon provision of appropriate notice as set forth in this Ordinance, impose the applicable Assessment for the Fiscal Year in which such error is discovered, in addition to the applicable Assessment due for the prior two Fiscal Years. The Assessment so imposed shall constitute a lien against such property equal in rank and dignity with the liens of all state, City, district, or municipal taxes and special assessments,and superior in rank and dignity to all other prior liens, mortgages,titles and claims in and to or against the real property involved, shall be collected as provided in Division 3 hereof, and shall be deemed perfected on the date of adoption of the resolution imposing the omitted or delinquent assessments. (c) The City Manager shall have the authority at any time, upon his or her own initiative or in response to a timely filed petition from the Owner of any Assessed Property, to correct any error in applying the Assessment apportionment method to any particular property not otherwise requiring the provision of notice pursuant to the Uniform Assessment Collection Act. Any such correction that reduces an Assessment shall be considered valid ab initio and shall in no way affect the enforcement of the Assessment imposed under the provisions of this Ordinance. Any such correction which increases an Assessment or imposes an Assessment on omitted property shall first require notice to the affected owner in the manner described in Sections 82-298 and 82-299 hereof, as applicable, providing the date, time and place that the Commission will consider confirming the correction and offering the owner an opportunity to be heard. All requests from affected property owners for any such changes, modifications or corrections shall be referred to, and processed by the City Manager and not, the Property Appraiser or Tax Collector. (d) After the Assessment Roll has been delivered to the Tax Collector in accordance with the Uniform Assessment Collection Act,any changes, modifications,or corrections thereto shall be made in accordance with the procedures applicable to correcting errors and insolvencies on the Tax Roll upon timely written request and direction of the City Manager. Section 82-287.-Lien Of Assessments. Upon the adoption of the Assessment Roll, all Assessments shall constitute a lien against such property equal in rank and dignity with the liens of all state, county, district, or municipal taxes and special assessments. Except as otherwise provided by law, such lien shall be superior in dignity to all other prior liens, mortgages,titles,and claims, until paid. The lien for an Assessment shall be deemed perfected upon adoption by the Commission of the Final Assessment Resolution or the Annual Rate Resolution, whichever is applicable. The lien for an Assessment collected under the Uniform Assessment Collection Act shall attach to the property as provided by law. The lien for an Assessment collected under the alternative method of collection provided in Section 82-311 shall be deemed perfected upon adoption by the Commission of the Final Assessment Resolution or the Annual Rate Resolution, whichever is applicable, and shall attach to the property on such date of adoption. Ordinance No.26-2287 Page 6 of 17 Section 82-288. -Authorization For Exemptions and Hardship Assistance. (a) The Commission, in its sole discretion, shall determine whether to provide exemptions from payment of an Assessment for Government Property or other such property whose use is wholly or partially exempt from ad valorem taxation under Florida law. (b) The Commission, in its sole discretion, shall determine whether to provide a program of hardship assistance to City residents who are living below or close to the poverty level and are at risk of losing title to their homes as a result of the imposition of an Assessment. (c) The Commission shall designate the funds available to provide any exemptions or hardship assistance. The provision of an exemption or hardship assistance in any one year shall in no way establish a right or entitlement to such exemption or in any subsequent year and the provision of funds in any year may be limited to the extent funds are available and appropriated by the Commission. Any funds designated for exemptions or hardship assistance shall be paid by the City from funds other than those generated by the Assessment. (d) Any shortfall in the expected Assessment proceeds due to any hardship assistance exemption from payment of the Assessments required by law or authorized by the Commission shall be supplemented by any legally available funds,or combination of such funds,and shall not be paid for by proceeds or funds derived from the Assessments. In the event a court of competent jurisdiction determines any exemption or reduction by the Commission is improper or otherwise adversely affects the validity of the Assessment imposed for any Fiscal Year, the sole and exclusive remedy shall be the imposition of an Assessment upon each affected tax parcel in the amount of the Assessment that would have been otherwise imposed save for such reduction or exemption afforded to such tax parcel by the Commission. Sections 82-289—82-294—Reserved. Division 2.—SERVICE ASSESSMENTS GENERALLY Section 82-295.-General Authority. (a) The Commission is hereby authorized to impose an annual Service Assessment to fund all or any portion of the Service Cost on benefitted property at a rate of assessment based on the special benefit accruing to such property from the City's provision of the subsequently identified service, facility, or program. (b) The amount of the Service Assessment that is imposed each Fiscal Year against each parcel of Assessed Property shall be determined pursuant to an apportionment methodology based upon a classification of property designed to provide a fair and reasonable apportionment of the Service Cost among properties on a basis reasonably related to the special benefit provided by the service,facility, or program funded with assessment proceeds. Nothing contained in this Ordinance shall be construed to require the imposition of Assessments against Government Property. (c) All Service Assessments shall be imposed in conformity with the procedures set forth in this Division 2. Ordinance No.26-2287 Page 7 of 17 Section 82-296. - Initial Proceedings. The initial proceeding for the imposition of a Service Assessment shall be the Commission's adoption of an Initial Assessment Resolution: (a) describing the property to be located within any proposed Assessment Area; (b)containing a brief and general description of the services,facilities,and programs to be provided; (c) determining the Service Cost to be assessed; (d) describing the method of apportioning the Service Cost and the computation of the Assessments for specific properties; (e) establishing an estimated assessment rate for the upcoming Fiscal Year; (f) establishing a Maximum Assessment Rate, if desired by the Commission; (g) authorizing the date,time, and place of a public hearing to consider the adoption of the Final Assessment Resolution for the upcoming Fiscal Year; and (h) directing the City Manager to (1) prepare the initial Assessment Roll, as required by Section 82-297 hereof, (2)publish the notice required by Section 82-298 hereof, and (3)mail the notice required by Section 82-299 hereof. Section 82-297. -Service Assessment Roll. (a) The City Manager shall prepare, or direct the preparation of, the initial Assessment Roll for the Service Assessments, which shall contain the following: (1) A summary description of all Assessed Property conforming to the description contained on the Tax Roll. (2) The name of the Owner of the Assessed Property. (3) The amount of the Service Assessment to be imposed against each Assessed Property. (b) Copies of the Initial Assessment Resolution and the preliminary Assessment Roll shall be available in the office of the City Manager and open to public inspection. The foregoing shall not be construed to require that the Assessment Roll be in printed form if the amount of the Service Assessment for each parcel of property can be determined by use of a computer terminal available to the public. Section 82-298.—Notice By Publication. (a) Upon completion of the initial Assessment Roll,the City Manager shall publish,or direct the publication of, once in a newspaper of general circulation within the City a notice stating that at a meeting of the Commission on a certain day and hour, not earlier than 20 calendar days from such publication, which meeting shall be a regular, adjourned, or special Ordinance No.26-2287 Page 8 of 17 meeting, the Commission will hear objections of all interested persons to the Final Assessment Resolution which shall establish the rate of assessment and approve the aforementioned initial Assessment Roll. (b) The published notice shall conform to the requirements set forth in the Uniform Assessment Collection Act. Such notice shall include (1) a geographic depiction of the property subject to the Service Assessment;(2)a brief and general description of the services,facilities,or programs to be provided;(3)the rate of assessment including a Maximum Assessment Rate in the event one was adopted by in the Initial Assessment Resolution; (4)the procedure for objecting provided in Section 82-300 or 82-302 hereof;(5)the method by which the Service Assessment will be collected;and (6)a statement that the initial Assessment Roll is available for inspection at the office of the City Manager and all interested persons may ascertain the amount to be assessed against a parcel of Assessed Property at the office of the City Manager. (c) In the City's discretion the notice required pursuant to this Section may be provided in the manner authorized in Sections 50.011 and 50.0311, Florida Statutes. Section 82-299.-Notice By Mail. (a) In addition to the published notice required by Section 82-298,the City Manager shall provide notice,or direct the provision of notice,of the proposed Service Assessment by first class mail to the Owner of each parcel of property subject to the Service Assessment. (b) The mailed notice shall conform to the requirements set forth in the Uniform Assessment Collection Act. Such notice shall include(1)the purpose of the Service Assessment; (2) the rate of assessment to be levied against each parcel of property, including a Maximum Assessment Rate in the event one was adopted by the Initial Assessment Resolution; (3) the Assessment Unit applied to determine the Service Assessment; (4) the number of such Assessment Units contained in each parcel of property; (5) the total revenue to be collected by the City from the Service Assessment;(6)a statement that failure to pay the Service Assessment will cause a tax certificate to be issued against the property or foreclosure proceedings to be instituted, either of which may result in a loss of title to the property; (7) a statement that all affected Owners have a right to appear at the hearing and to file written objections with the Commission within 20 days of the notice; and (8) the date, time, and place of the hearing. (c) The mailed notice shall be mailed at least 20 calendar days prior to the hearing to each Owner at such address as is shown on the Tax Roll. Notice shall be deemed mailed upon delivery thereof to the possession of the United States Postal Service. The City Manager may provide proof of such notice by affidavit. Failure of the Owner to receive such notice due to mistake or inadvertence shall not affect the validity of the Assessment Roll nor release or discharge any obligation for payment of a Service Assessment imposed by the Commission pursuant to this Ordinance. Section 82-300. -Adoption Of Final Assessment Resolution. (a) At the time named in such notice or to such time as an adjournment or continuance may be taken by the Commission, the Commission shall receive any written Ordinance No.26-2287 Page 9 of 17 objections of interested persons and may then,or at any subsequent meeting of the Commission, adopt the Final Assessment Resolution which shall: (1) create any Assessment Area; (2) confirm, modify, or repeal the Initial Assessment Resolution with such amendments, if any, as may be deemed appropriate by the Commission; (3) establish the Maximum Assessment Rate, if desired by the Commission and set the rate of assessment to be imposed in the upcoming fiscal year; (4) approve the initial Assessment Roll, with such amendments as it deems just and right; and (5) determine the method of collection. (b) The adoption of the Final Assessment Resolution by the Commission shall constitute a legislative determination that all parcels assessed derive a special benefit from the services,facilities,or programs to be provided or constructed and a legislative determination that the Service Assessments are fairly and reasonably apportioned among the properties that receive the special benefit. (c) All written objections to the Final Assessment Resolution shall be filed with the City Manager at or before the time or adjourned time of such hearing. The Final Assessment Resolution shall constitute the Annual Rate Resolution for the initial Fiscal Year in which Service Assessments are imposed or reimposed hereunder. Section 82-301.-Effect Of Final Assessment Resolution. (a) The Service Assessments for the initial Fiscal Year shall be established upon adoption of the Final Assessment Resolution. The adoption of the Final Assessment Resolution shall be the final adjudication of the issues presented(including,but not limited to,the method of apportionment and assessment, the Maximum Assessment Rate,the initial rate of assessment, the initial Assessment Roll,and the levy and lien of the Service Assessments), unless proper steps are initiated in a court of competent jurisdiction to secure relief within 20 days from the date of Commission action on the Final Assessment Resolution. (b) The initial Assessment Roll,as approved by the Final Assessment Resolution,shall be delivered to the Tax Collector,or the Property Appraiser if so directed by the Tax Collector,or if an alternative method is used to collect the Service Assessments, such other official as the Commission by resolution shall designate. Section 82-302.-Annual Adoption Procedures. (a) Annually, during the budget adoption process, the Commission shall determine whether to reimpose a Service Assessment for each Fiscal Year following the initial Fiscal Year. If the Commission elects to reimpose a Service Assessment,the procedures in this Section 82-302 shall be followed. (b) The initial proceedings for the reimposition of an annual Service Assessment shall be the adoption of a Preliminary Rate Resolution by the Commission (1) containing a brief and general description of the services, facilities, or programs to be provided; (2) determining the Service Cost to be assessed for the upcoming Fiscal Year; (3) establishing the estimated Ordinance No.26-2287 Page 10 of 17 assessment rate for the upcoming Fiscal Year; (4) establishing or increasing a Maximum Assessment Rate, if desired by the Commission; (5) authorizing the date, time, and place of a public hearing to receive and consider comments from the public and consider the adoption of the Annual Rate Resolution for the upcoming Fiscal Year;and(6)directing the City Manager to(a) update the Assessment Roll, (b) provide notice by publication and first class mail to affected Owners in the event circumstances described in subsection (F) of this Section so require,and (c) directing and authorizing any supplemental or additional notice deemed proper, necessary or convenient by the City. (c) At the public hearing established in the Preliminary Rate Resolution or to which an adjournment or continuance may be taken by the Commission,the Commission shall receive any oral or written objections of interested persons and may then,or at any subsequent meeting of the Commission, adopt the Annual Rate Resolution, which shall (1) establish the rate of assessment to be imposed in the upcoming Fiscal Year and (2) approve the Assessment Roll for the upcoming Fiscal Year with such adjustments as the Commission deems just and right. The Assessment Roll shall be prepared in accordance with the method of apportionment set forth in the Initial Assessment Resolution,or any subsequent Preliminary Rate Resolution,together with modifications,if any,that are provided and confirmed in the Final Assessment Resolution or any subsequent Annual Rate Resolution. (d) Nothing herein shall preclude the Commission from providing annual notification to all Owners of Assessed Property in the manner provided in Sections 82-298 and 82-299 hereof or any other method as provided by law. (e) The Commission may establish or increase a Maximum Assessment Rate in an Initial Assessment Resolution or Preliminary Rate Resolution and confirm such Maximum Assessment Rate in the Annual Rate Resolution in the event notice of such Maximum Rate Assessment has been included in the notices required by Sections 82-298 and 82-299 hereof. (f) In the event(1)the proposed Service Assessment for any Fiscal Year exceeds the rates of assessment adopted by the Commission, including a Maximum Assessment Rate, if any, that were listed in the notices previously provided to the Owners of Assessed Property pursuant to Sections 82-298 and 82-299 hereof, (2) the purpose for which the Service Assessment is imposed or the use of the revenue from the Service Assessment is substantially changed from that represented by notice previously provided to the Owners of Assessed Property pursuant to Sections 82-298 and 82-299 hereof, (3) Assessed Property is reclassified or the method of apportionment is revised or altered resulting in an increased Service Assessment from that represented by notice previously provided to the Owners of Assessed Property pursuant to Sections 82-298 and 82-299 hereof,or(4)an Assessment Roll contains Assessed Property that was not included on the Assessment Roll approved for the prior Fiscal Year,notice shall be provided by publication and first class mail to the Owners of such Assessed Property as provided by law. Such notice shall substantially conform with the notice requirements set forth in Sections 82-298 and 82-299 hereof and inform the Owner of the date,time,and place for the adoption of the Annual Rate Resolution.The failure of the Owner to receive such notice due to mistake or inadvertence, shall not affect the validity of the Assessment Roll nor release or discharge any obligation for payment of a Service Assessment imposed by the Commission pursuant to this Ordinance. Ordinance No.26-2287 Page 11 of 17 (g) As to any Assessed Property not included on an Assessment Roll approved by the adoption of the Final Assessment Resolution or a prior year's Annual Rate Resolution, the adoption of the succeeding Annual Rate Resolution shall be the final adjudication of the issues presented as to such Assessed Property(including,but not limited to,the determination of special benefit and fair apportionment to the Assessed Property, the method of apportionment and assessment, the rate of assessment, the establishment or increase of a Maximum Assessment Rate,the Assessment Roll,and the levy and lien of the Assessments),unless proper steps shall be initiated in a court of competent jurisdiction to secure relief within 20 days from the date of the Commission action on the Annual Rate Resolution. Nothing contained herein shall be construed or interpreted to affect the finality of any Assessment not challenged within the required 20-day period for those Assessments previously imposed against Assessed Property by the inclusion of the Assessed Property on an Assessment Roll approved in the Final Assessment Resolution or any subsequent Annual Rate Resolution. (h) The Assessment Roll, as approved by the Annual Rate Resolution, shall be delivered to the Tax Collector as required by the Uniform Assessment Collection Act, or if the alternative method described in Section 82-311 hereof is used to collect the Assessments, such other official as the Commission by resolution shall designate. If the Assessment against any property shall be sustained, reduced,or abated by the court,an adjustment shall be made on the Assessment Roll. Section 82-303.-Interim Service Assessments. (a) An interim Service Assessment may be imposed against all property,for which a Building Permit or Certificate of Occupancy, as determined by the Commission, is issued, after adoption of the Annual Rate Resolution. The amount of the interim Service Assessment shall be calculated upon a monthly rate,which shall be one-twelfth of the annual rate for such property computed in accordance with the Annual Rate Resolution for the Fiscal Year for which the interim Service Assessment is being imposed. Such monthly rate shall be imposed for each full calendar month remaining in the Fiscal Year. In addition to the monthly rate, the interim Service Assessment may also include an estimate of the subsequent Fiscal Years' Service Assessment. (b) No Building Permit or Certificate of Occupancy, as determined by the Commission, shall be issued until full payment of the interim Service Assessment is received by the City. Issuance of the Building Permit or Certificate of Occupancy, as determined by the Commission,without the payment in full of the interim Service Assessment shall not relieve the Owner of such property of the obligation of full payment. Any interim Service Assessment not collected prior to the issuance of the Building Permit or Certificate of Occupancy,as determined by the Commission, may be collected pursuant to the Uniform Assessment Collection Act as provided in Section 82-310 of this Ordinance or by any other method authorized by law. Any interim Service Assessment shall be deemed due and payable on the date the Building Permit or Certificate of Occupancy,as determined by the Commission,was issued and shall constitute a lien against such property as of that date. Said lien shall be equal in rank and dignity with the liens of all state, county, district or municipal taxes and special assessments, and superior in rank and dignity to all other liens, encumbrances, titles and claims in and to or against the real property involved and shall be deemed perfected upon the issuance of the Building Permit or Certificate of Occupancy, as determined by the Commission. Ordinance No.26-2287 Page 12 of 17 (c) In the event an interim Service Assessment is collected at Building Permit and the Building Permit expires prior to completion of the Building for which it was issued,the applicant may within 90 days of the expiration of the Building Permit apply for a refund of the interim Service Assessment. Failure to timely apply for a refund of the interim Service Assessment shall waive any right to a refund. (d) The application for refund shall be filed with the City Manager and contain the following: (1) The name and address of the applicant; (2) The location of the property and the Tax Parcel identification number for the property which was the subject of the Building Permit; (3) The date the interim Service Assessment was p (4) A copy of the receipt of payment for the interim Service Assessment;and (5) The date the Building Permit was issued and the date of expiration. (e) After verifying that the Building Permit has expired and that the Building has not been completed, the City Manager shall refund the interim Service Assessment paid for such Building. (f) A Building Permit which is subsequently issued for a Building on the same property which was subject of a refund shall pay the interim service assessment as required by this Section 82-303. (g) This section provides additional or supplemental means of levying interim assessments and shall not be construed so as to prohibit the Commission from levying interim assessments in any manner not prohibited by law. Sections 82-304—82-309—Reserved. Division 3.—COLLECTION OF SERVICE ASSESSMENTS Section 82-310. - Method Of Collection. (a) Unless otherwise directed by the Commission,the Assessments shall be collected pursuant to the Uniform Assessment Collection Act,and the City shall comply with all applicable provisions of the Uniform Assessment Collection Act. Any hearing or notice required by this Ordinance may be combined with any other hearing or notice required by the Uniform Assessment Collection Act. (b) The amount of an Assessment to be collected using the Uniform Assessment Collection Act for any specific parcel of benefitted property may include an amount equivalent to the payment delinquency,delinquency fees and recording costs for a prior year's assessment for a comparable service,facility, or program provided, (1)the collection method used in connection Ordinance No.26-2287 Page 13 of 17 with the prior year's assessment did not employ the use of the Uniform Assessment Collection Act,(2) notice is provided to the Owner,and(3)any lien on the affected parcel for the prior year's assessment is supplanted and transferred to such Assessment upon certification of a non-ad valorem roll to the Tax Collector by the City. Section 82-311. -Alternative Method Of Collection. In lieu of using the Uniform Assessment Collection Act, the Commission may elect to collect Assessments by any other method which is authorized by law or under the alternative collection method provided by this Section: (a) The Commission shall provide Assessment bills by first class mail to the Owner of each affected parcel of property, other than Government Property. The bill or accompanying explanatory material shall include(1)a brief explanation of the Assessment, (2) a description of the unit of measurement used to determine the amount of the Assessment, (3) the number of units contained within the parcel, (4) the total amount of the Assessment imposed against the parcel for the appropriate period,(5)the location at which payment will be accepted,(6)the date on which the Assessment is due, and (7) a statement that the Assessment constitutes a lien against Assessed Property equal in rank and dignity with the liens of all state, City, district or municipal taxes and other non-ad valorem assessments. (b) A general notice of the lien resulting from imposition of the Assessments shall be recorded in the Official Records of the County. Nothing herein shall be construed to require that individual liens or releases be filed in the Official Records. (c) The Commission shall have the right to foreclose and collect all delinquent Assessments in the manner provided by law for the foreclosure of mortgages on real property or appoint or retain an agent to institute such foreclosure and collection proceedings. (d) An Assessment shall become delinquent if it is not paid within 30 days from the date any installment is due. The Commission or its agent shall notify any property owner who is delinquent in payment of his or her Assessment within 60 days from the date such assessment was due. Such notice shall state in effect that the Commission or its agent will either(1)initiate a foreclosure action or suit in equity and cause the foreclosure of such property subject to a delinquent Assessment in a method now or hereafter provided by law for foreclosure of mortgages on real property,or(2)cause an amount equivalent to the delinquent Assessment,not previously subject to collection using the uniform method under the Uniform Assessment Collection Act, to be collected on the tax bill for a subsequent year. (e) All costs,fees and expenses, including reasonable attorney fees and title search expenses, related to any foreclosure action as described herein shall be included in any judgment or decree rendered therein. At the sale pursuant to decree in any such action, the City may be the purchaser to the same extent as any Person. The Commission or its agent may join in one foreclosure action the collection of Assessments against any or all property assessed in accordance with the provisions hereof. All delinquent Owners whose property is foreclosed shall be liable for an apportioned amount of reasonable costs and expenses incurred by the Commission and its agents, including reasonable attorney fees, in collection of such delinquent Assessments and any other costs incurred by the Commission as a result of such delinquent Assessments and the same shall be collectible as a part of or in addition to,the costs of the action. Ordinance No.26-2287 Page 14 of 17 (f) In lieu of foreclosure, any delinquent Assessment and the costs, fees and expenses attributable thereto, may be collected pursuant to the Uniform Assessment Collection Act; provided however, that (1) notice is provided to the Owner in the manner required by the Uniform Assessment Collection Act and this Ordinance,and (2)any existing lien of record on the affected parcel for the delinquent Assessment is supplanted by the lien resulting from certification of the Assessment Roll, as applicable, to the Tax Collector. (g) Notwithstanding the Commission's use of an alternative method of collection,the City Manager shall have the same power and authority to correct errors and omissions as provided to him or other City officials in Section 82-286 hereof. (h) As an alternative to the foregoing,an Assessment may be collected on the bill for any utility service provided to such property. The Commission may contract for such billing services with any utility not owned by the City. (i) Any Commission action required in the collection of Assessments may be by resolution. Section 82-312.-Government Property. In lieu of using the Uniform Assessment Collection Act to collect Assessments from Government Property,the City may elect to use any other method authorized by law or pursuant to the method provided in this Section: (a) The City shall provide Assessment bills by first class mail to the Owner of each affected parcel of Government Property. The bill or accompanying explanatory material shall include (1) a brief explanation of the Assessment, (2) a description of the unit of measurement used to determine the amount of the Assessment, (3)the number of units contained within the parcel, (4)the total amount of the parcel's Assessment for the appropriate period,(5)the location at which payment will be accepted, and (6) the date on which the Assessment is due. (b) Assessments imposed against Government Property shall be due on the same date as all other Assessments and, if applicable, shall be subject to the same discounts for early payment. (c) An Assessment shall become delinquent if it is not paid within 30 days from the date any installment is due. The City shall notify the Owner of any Government Property that is delinquent in payment of its Assessment within 60 days from the date such Assessment was due. Such notice shall state that the City will initiate a mandamus or other appropriate judicial action to compel payment. (d) All costs,fees and expenses, including reasonable attorney fees and title search expenses, related to any mandamus or other action as described herein shall be included in any judgment or decree rendered therein. All delinquent owners of Government Property against which a mandamus or other appropriate action is filed shall be liable for an apportioned amount of reasonable costs and expenses incurred by the City, including reasonable attorney fees, in collection of such delinquent Assessments and any other costs incurred by the City as a result of such delinquent Assessments and the same shall be collectible as a part of or in addition to,the costs of the action. Ordinance No.26-2287 Page 15 of 17 (e) As an alternative to the foregoing,an Assessment imposed against Government Property may be collected on the bill for any utility service provided to such Government Property. The Commission may contract for such billing services with any utility not owned by the City. Sections 82-313—82-315—Reserved. SECTION 3. Applicability. This Ordinance and the Commission's authority to impose assessments pursuant hereto shall be applicable throughout the City. SECTION 4. Alternative Method. This Ordinance shall be deemed to provide an additional and alternative method for the doing of the things authorized hereby and shall be regarded as supplemental and additional to powers conferred by other laws, and shall not be regarded as in derogation of any powers now existing or which may hereafter come into existence. This Ordinance, being necessary for the welfare of the inhabitants of the City shall be liberally construed to effect the purposes hereof. SECTION 5. Severability. If any section,subsection,sentence,clause,phrase,word or provision of this Ordinance is for any reason held invalid or unconstitutional by any court of competent jurisdiction, whether for substantive, procedural, or any other reason,such portion shall be deemed a separate,distinct and independent provision, and such holding shall not affect the validity of the remaining portions of this Ordinance. SECTION 6. Conflicts. In the event of a conflict or conflicts between this Ordinance and any other ordinance or provision of law, this Ordinance controls to the extent of the conflict, as permitted by law. SECTION 7. Codification. Section 2 of this Ordinance shall be incorporated into the Longwood City Code. Any section, paragraph, subsection, letter, heading, or other internal reference may be renumbered, re- lettered, or revised as necessary to carry out the intent of this Ordinance. The term "ordinance" may also be changed to"section,""article,"or another appropriate term as necessary. Grammatical,typographical and similar or like errors may be corrected, and additions, alterations, and omissions not affecting the construction or meaning of this Ordinance or City Code may be freely made. The City Clerk is given liberal authority to ensure proper codification of this Ordinance, including the right to correct scrivener's error. Ordinance No.26-2287 Page 16 of 17 SECTION 8. Effective Date. This Ordinance shall become effective immediately upon final passage and adoption by the City Commission of the City of Longwood, Florida. FIRST READING: July 20, 2026 SECOND READING: August 3, 2026 a' f° ADOPTED this day of 01- , 1021p , by the City Commission of the City of Longwood, Florida: Si ir .......,, ; •� ��: '•.•:! CITY OF LONGWOOD, FLORIDA o ; Tony Borayor o .• =fit' •••'''' Liane Cartagena, City Clerk Approved as to form and legality for the use and reliance of the City of Longwood, Florida, only. Daniel W. Langl , Cit ttorney Ordinance No.26-2287 Page 17 of 17 Business Impact Estimate This form should be included in the agenda packet for the item under which the proposed ordinance is to be considered and must be posted on the City's website by the time notice of the proposed ordinance is published. Proposed ordinance's title/reference: AN ORDINANCE OF THE CITY COMMISSION OF THE CITY OF LONGWOOD, FLORIDA, RELATING TO THE PROVISION OF SERVICES, FACILITIES, PROGRAMS, WITHIN THE CITY OF LONGWOOD, FLORIDA; ADOPTING ARTICLE VIII, CHAPTER 82 OF THE CITY OF LONGWOOD CODE OF ORDINANCES ENTITLED "MASTER SERVICE ASSESSMENT ORDINANCE"; AUTHORIZING THE IMPOSITION AND COLLECTION OF SPECIAL ASSESSMENTS AGAINST PROPERTY WITHIN THE CITY OF LONGWOOD; PROVIDING CERTAIN DEFINITIONS AND DEFINING THE TERMS "SERVICE ASSESSMENT"; PROVIDING FOR THE CREATION OF ASSESSMENT AREAS; ESTABLISHING THE PROCEDURES FOR IMPOSING SERVICE ASSESSMENTS; ESTABLISHING PROCEDURES FOR NOTICE AND ADOPTION OF ASSESSMENT ROLLS; PROVIDING THAT ASSESSMENTS CONSTITUTE A LIEN ON ASSESSED PROPERTY UPON ADOPTION OF THE ASSESSMENT ROLL; PROVIDING THAT THE LIEN FOR AN ASSESSMENT COLLECTED PURSUANT TO SECTIONS 197.3632 AND 197.3635, FLORIDA STATUTES, UPON PERFECTION SHALL ATTACH TO THE PROPERTY ON THE PRIOR JANUARY 1, THE LIEN DATE FOR AD VALOREM TAXES; PROVIDING THAT A PERFECTED LIEN SHALL BE EQUAL IN RANK AND DIGNITY WITH THE LIENS OF ALL STATE, CITY, DISTRICT, OR MUNICIPAL TAXES AND ASSESSMENTS AND SUPERIOR IN DIGNITY TO ALL OTHER PRIOR LIENS, MORTGAGES, TITLES, AND CLAIMS; AUTHORIZING EXEMPTIONS; PROVIDING PROCEDURES FOR COLLECTION OF ASSESSMENTS; PROVIDING A MECHANISM FOR THE IMPOSITION OF ASSESSMENTS ON GOVERNMENT PROPERTY; DECLARING THE PROVISIONS OF THIS ORDINANCE TO BE SUPPLEMENTAL, ADDITIONAL, AND AN ALTERNATIVE METHOD; PROVIDING FOR APPLICABILITY AND SEVERABILITY; PROVIDING FOR CONFLICTS AND CODIFICATION; AND PROVIDING AN EFFECTIVE DATE. Pursuant to Section 125.66(3)(c), F.S., the following types of ordinances are exempt from the BIE requirement. As such, if one or more boxes are checked below, City of Longwood, Florida, believes that a BIE is not required by state law for the proposed ordinance referenced above. City of Longwood, Florida, reserves the right to revise this BIE following an initial posting. ❑ The proposed ordinance is required for compliance with Federal or State law or regulation; ❑ The proposed ordinance relates to the issuance or refinancing of debt; 1 ❑ The proposed ordinance relates to the adoption of budgets or budget amendments, including revenue sources necessary to fund the budget; ❑ The proposed ordinance is required to implement a contract or an agreement, including, but not limited to, any Federal, State, local, or private grant or other financial assistance accepted by the municipal government; ❑ The proposed ordinance is an emergency ordinance; ❑ The ordinance relates to procurement; or ❑ The proposed ordinance is enacted to implement the following: a. Development orders and development permits, as those terms are defined in Section 163.3164, F.S., and development agreements, as authorized by the Florida Local Government Development Agreement Act under Sections 163.3220 — 163.3243, F.S.; Comprehensive plan amendments and land development regulation amendments initiated by an application by a private party other than the City; b. Sections 190.005 and 190.046, Florida Statutes, regarding community development districts; c. Section 553.73, Florida Statutes, relating to the Florida Building Code; or d. Section 633.202, Florida Statutes, relating to the Florida Fire Prevention Code. In accordance with Florida law City of Longwood, Florida, hereby posts the following BIE information for this proposed Ordinance on its website for public viewing and consideration on this 23 day of July 2026: 1. Summary of the proposed ordinance (must include a statement of the public purpose, such as serving the public health, safety, morals and welfare): This ordinance adopts a Master Service Assessment ordinance. It provides necessary definitions and procedures for the imposition of special assessments to fund the provision of essential public services. It also provides for collection for these assessments. The ordinance is adopted pursuant to the County's home rule authority and its procedures are in conformance with Section 197.3632, Florida Statutes. The primary purpose of this ordinance is to authorize the imposition of special assessments in accordance with Florida law in furtherance of the public purpose of protecting the public health, safety, and welfare. 2. An estimate of the direct economic impact of the proposed ordinance on private, for- profit businesses in the City of Longwood, if any: (a) An estimate of direct compliance costs that businesses may reasonably incur; The ordinance authorizes, but does not require the imposition of special assessments. Any special assessments would have to be imposed by future resolutions adopted by the Board of County Commissioners in conformance with the procedures included in this ordinance. 2 (b) Any new charge or fee imposed by the proposed ordinance or for which businesses will be financially responsible; and The ordinance authorizes, but does not require the imposition of special assessments. Any special assessments would have to be imposed by future resolutions adopted by the Board of County Commissioners in conformance with the procedures included in this ordinance. (c) An estimate of the City's regulatory costs, including estimated revenues from any new charges or fees to cover such costs. The ordinance authorizes, but does not require the imposition of special assessments. Any special assessments would have to be imposed by future resolutions adopted by the Board of County Commissioners in conformance with the procedures included in this ordinance. 3. Good faith estimate of the number of businesses likely to be impacted by the proposed ordinance: All businesses owning real property within the County would potentially be subject to the levy of a special assessment on their real property pursuant to the procedures included in this ordinance; however, any special assessments would have to be imposed by future resolutions adopted by the Board of County Commissioners. 4. Additional information the governing body deems useful (if any): None. 3