Resolution 08-1197
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CITY OF LONGWOOD, FLORIDA
OVERSTREET AVENUE
ROAD PAVING ASSESSMENT AREA
INITIAL ASSESSMENT RESOLUTION
ADOPTED AUGUST 4, 2008
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TABLE OF CONTENTS
ARTICLE I
DEFINITIONS AND- CONSTRUCTION
PAGE
SECTION 1..01. DEFINITIONS .............................................................._.........._..... 1
SECTION 1.02. INTERPRETATION :.....:., ............................................................ 6
SECTION 1.03. GENERAL FINDINGS ................................................................. b
ARTICLE II
NOTICE AND PUBLIC HEARING
SECTION 2.01. ESTIMATED CAPITAL COST ........................................_......... 11
SECTION 2.02. ASSESSMENT ROLL .......... ..................................:............,...... 11
SECTION 2.03. PUBLIC HEARING ....................................................._.............. 11
SECTION 2.04. NOTICE BY PUBLICATION... .................................................: 12
SECTION 2.05. NOTICE BY MAIL ..................................................................... 12
ARTICLE III
• ASSESSMENTS
SECTION 3.01.
SECTION 3.02.
SECTION 3.03.
SECTION 3..04.
SECTION 3..05.
SECTION 3.0.6.
SECTION 3.07.
SECTION 3.68.
DESCRIPTION OF PROPOSED ASSESSMENT AREA ...._....13
IMPOSITION OF ASSESSMENTS ........................................... 13
PREPAYMENT AMOUNTS ...................................................... 13
COMPUTATION OF ANNUAL ASSESSMENTS ................... 14
INITIAL PREPAYMENT OPTION ........ ............:..............,...._..16
ADDITIONAL PREPAYMENT OPTION .................................17
MANDATORY PREPAYMENT ................................................ 18
REALLOCATION UPON FUTURE SUBDIVISION ............... 19
ARTICLE IV
GENERAL PROVLSIONS
SECTION 4.01.
SECTION 4.02.
SECTION 4..03..
METHOD OF COLLECTION ......:_ :.......:................................... 22
SEVERABILITY ....................................................................._... 22
EFFECTIVE DATE, ....................._.....................,........................ 23
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• APPENDIX A - FORM OF NOTICE TO BE PUBLISHED
APPENDIX B - FORM OF NOTICE TO BE MAILED
APPENDIX C - DESCRIPTION OF PARCELS IN THE OVERSTREET
AVENUE ROAD PAVING ASSESSMENT AREA
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C.
RESOLUTION N0.08-1197
A RESOLUTION OF THE CITY COMMISSION OF THE
CITY OF LONGWOOD, FLORIDA, RELATING TO THE
CONSTRUCTION AND FUNDING OF ROAD
IMPROVEMENTS; DESCRIBING THE REAL PROPERTY
TO BE LOCATED WITHIN THE PROPOSED
OVERSTREET AVENUE ROAD PAVING ASSESSMENT
AREA; DETERMINING THAT SUCH REAL PROPERTY
WILL BE SPECIALLY BENEFITED BY
CONSTRUCTION OF THE ROAD IMPROVEMENTS;
ESTABLISHING THE METHOD OF ASSESSING THE
PROJECT COSTS OF THE ROAD IMPROVEMENTS
AGAINST THE REAL PROPERTY THAT WILL BE
SPECIALLY BENEFITED THEREBY; ESTABLISHING
OTHER TERMS AND CONDITIONS OF THE
ASSESSMENTS; ESTABLISHING A PUBLIC HEARING
TO CONSIDER IMPOSITION OF THE PROPOSED
ASSESSMENTS AND THE METHOD OF THEIR
COLLECTION; DIRECTING THE PROVISION OF
• NOTICE IN CONNECTION THEREWITH; AND
PROVIDING AN EFFECTIVE DATE.
NOW, THEREFORE, BE IT .RESOLVED BY THE CITY COMMISSION
OF THE CITY OF LONGWOOD, FLORIDA, AS FOLLOWS:
ARTICLE I
DEFINITIONS AND CONSTRUCTION
SECTION 1.01. DEFINITIONS. As used in this Resolution, the following
terms shall have the following meanings, unless the context hereof otherwise requires.
"Adjusted Prepayment Amount" means the amount required to prepay the
Assessment for each Tax Parcel located in the Assessment Area as computed pursuant
Section 3.03(B) hereof and revised annually pursuant to Section 3.04(I) hereof.
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• "Annual Debt Service Component" means the amount computed for each Tax
Parcel pursuant to Section 3.04(E) hereof.
"Annual Debt Service Factor" means the factor computed pursuant to Section
3.04(D) hereof.
"Assessment" means an annual special assessment imposed against real property
located within the Assessment Area to fund the. Project Cost of Road Improvements to
serve the Assessment Area and related expenses, computed in the manner described in
Section 3.04 hereof.
"Assessment. Area" means the proposed Overstreet Avenue Road Paving
Assessment Area described in Section 3.01 hereof.
"Assessment Coordinator" means the person designated by the City
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Commission to be responsible for coordinating Assessments, or such person's designee.
"Assessment Roll" means anon-ad valorem assessment roll relating to the
Project Cost of the Road Improvements. and related expenses.
"Capital Cost" means all or any portion of the expenses that are properly
attributable to the acquisition, design, construction, installation, reconstruction, renewal
or replacement (including demolition, environmental mitigation and relocation) of the
Road Improvements and imposition of the Assessments under generally accepted
accounting principles; and including reimbursement to the City for any funds advanced
for Capital Cost and interest on any interfund or intrafund loan for such purposes.
• "City" means the City of Longwood, a municipal corporation duly organized and
validly existing under the laws of the State of Florida.
"City Attorney" means the City's Attorney, or such person's designee.
"City Commission" means the City Commission of the City.
"Collection Cost" means the estimated cost to be incurred by the City during any
Fiscal Year in connection with the collection of Assessments.
"Collection Cost Component" means the amount computed for each Tax Parcel
pursuant to Section 3.04(F) hereof.
"Debt Service Amount" means the amount computed pursuant to Section
3.04(A) hereof.
"Final Assessment Resolution" means the resolution described in Section 2.07
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of the Ordinance that imposes Assessments within the Assessment Area.
"Fiscal Year" means the period commencing on October 1 of each year and
continuing through the next succeeding September 30, or such other period as may be
prescribed by law as the fiscal year for the City.
"Frontage" means, for any Platted Lot or Parcel of Record, the length of the
boundary line abutting a road to be improved as part of the Road Improvements,
measured to the nearest whole foot. With respect to any Platted Lot or Parcel of Record
with boundaries abutting more than one road to be improved as part of the Road
Improvements, "Frontage" shall mean the boundary line through which the Platted Lot or
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Parcel of Record gains access. In the event there exists two or more access boundary
lines, "Frontage" shall be determined by street address.
"Government Property" means real property owned by the United States of
America or any agency thereof, the State of Florida or any agency thereof, a county, a
special district or a municipal corporation.
"Initial Prepayment Amount" means the amount computed pursuant Section
3.03(A) hereof for each Tax Parcel located in the Assessment Area to prepay the
Assessment in full.
"Local Improvement" means a capital improvement constructed or installed by
the City for the special benefit of a neighborhood or other local area, for which special
assessments are imposed pursuant to the Ordinance.
"Maximum Residential Rate" means an Assessment calculated using a rate of
$25.00 per lineal foot.
"1Vlodified Debt Service Amount" means the amount computed pursuant to
Section 3.04(C) hereof.
"Obligations" means a series of bonds or other evidence of indebtedness
including but not limited to, notes, commercial paper, internal loans, capital leases or any
other obligations of the City issued or incurred to finance any portion of the Project Cost
of the Road Improvements and secured, in whole or in part, by proceeds of the
Assessments.
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"Ordinance" means Ordinance No. 01-1574 enacted by the City Commission on
June 18, 2001, as amended and supplemented by Ordinance No. 04-1701 enacted by the
City Commission on July 19, 2004.
"Parcel of Record" means an unplatteci parcel of record or a subdivided Platted
Lot in existence on the effective date of this Resolution.
"Platted Lot" means a building lot described on a map or plat recorded in the
Seminole County Official Records on or prior to the effective date of this Resolution.
"Prepayment Modification Factor'' means the factor computed pursuant to
Section 3.04(B) hereof.
"Project Cost" means all or any portion of the expenses attributable to (A) the
Capital Cost of the Road Improvements, (B) the debt service reserve fund or account, if
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any, established for the Obligations attributable to the Road Improvements, and (C) any
other costs or expenses related thereto.
"Property Appraiser" means the Seminole County Property Appraiser.
"Road Improvements" means the following road and ancillary improvements to
be constructed by the City in the Assessment Area: road repair, paving and resurfacing,
sidewalks and curbing, driveway aprons, sod, any appropriate drainage facilities to meet
storm water requirements (i.e. swales but not retention ponds) and related improvements.
"State" means the State of Florida.
"Statutory Discount Amount" means the amount computed for each Tax Parcel
pursuant to Section 3.04(G) hereof.
• "Tax Parcel" means a parcel of real property to which the Property Appraiser has
assigned a distinct ad valorem property tax identification number.
"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 1.97.3632 and 197.3635,
Florida Statutes, 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 1.02. 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. Resolution; .and the term "hereafter" means after, and the term "heretofore"
means before, the effective date of this Resolution. Words of any gender include the
correlative words of the other gender, unless the sense indicates otherwise.
SECTION 1.03. GENERAL FINDINGS. It is hereby ascertained,
determined and declared that:
(A) Pursuant. to Article VIII, Section 2(b) of the Florida Constitution, and
Sections 166.021 and .166.041, Florida Statutes, the City Commission has all powers of
local self-government to perform municipal functions and to render municipal services
except when prohibited by law and such power may be exercised by the enactment of
legislation in the form of City ordinances.
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• (B) The City Commission may exercise any governmental, corporate, or
proprietary power for a municipal purpose except when expressly prohibited by law, and
the City Commission may legislate on any subject matter on which the Legislature may
act, except those subjects described in (a), (b), (c), and (d) of Section 166.02.1(3.), Florida
Statutes. The subject matter o~ paragraphs (a),, (b), (c), and (d) of Section 166.021(3),
Florida Statutes, is not relevant to imposition of assessments related to Local
Improvements within the City.
(C) The. City Commission has enacted the Ordinance to provide for the creafion
of Assessment Areas and authorize the imposition of Assessments to fund the
construction of Local Improvements to serve the real property located therein.
(D) The Road Improvements constitute a Local Improvement, as defined in the
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Ordinance.
(E) The City Commission desires to create the Assessment Area to fund
construction of the Road Improvements.
(F) The Assessment Area consists solely of all developed and undeveloped Tax
Parcels whose Frontage faces the street upon which Road Improvements are constructed.
(G) The construction of such Road Improvements will improve access to all
real property located within the Assessment Area, thereby providing a special benefit to
such real property.
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• (H) Due to the configuration and relative size. of the individual parcels; the use
of Frontage is the most fair and equitable method of allocating the Capital Cost among
Tax Parcels located within the Assessment Area.
(I) The use of Frontage is a statutorily and judicially approved method of
allocating the costs related to Assessments.
(J) - Several parcels abut Overstreet Avenue but are part of a developer project
referred to as "Wildmere West." The developer for this project, Sandhill Homes, Inc.,
entered into an agreement with the City for cost sharing with respect to engineering and
construction for the Road Improvements. The parcels that are part of Wildmere West
have already paid for their portion of the Road Improvement costs through the developer
• and are thus excluded from the Assessment Area.
(K) One parcel (P.LD. OS-21-30-51.5-0000-0010) does not abut. the Road
Improvements, but instead entered into a cost sharing agreement with the City with
respect to certain paving improvements made to its ingress and egress. Accordingly,
such parcel shall be included. in the Assessment Area; but it will have its Initial
Prepayment Amount set to $775..0.0 pursuant to the agreement.
(L) In order to reduce the financial impact the Assessment will have on the real
property owners in the Assessment Area, the. City has decided to provide a 15-year
internal loan to the real property owners for their share of the Project Cost. No interest
will be charged on this loan.
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• (M) In order to further reduce the financial impact the Assessment will have on
residential owners of real property owners in the Assessment Area and reflect the
difference in relative usage between commercial and residential vehicle trips benefiting
from the Road Improvements, the City shall limit the Assessment for residences to a
maximum rate of $25.00 per lineal foot. The City shall forgo reimbursement in an
amount equal to the difference between the normal annual Assessment and the reduced
annual Assessment payable by residential real property owners. The difference shall not
be imposed or passed on to any other assessed properties in the Assessment Area.
(N) In order to further reduce the financial impact the Assessment will have on
the real property owners in the Assessment Area, the City will fund all Collection Costs
• and the Statutory Discount Amount related to collecting the Assessments on the tax bill.
(O) The City has established a policy to exempt Government Property due to
the problems related to collection under the laws of the State. In order to avoid an
inequitable shift of the burden to other real property owners, the City shall forgo
reimbursement in an amount equal to the annual Assessment payable by Government
Property.
(P) In order to provide an incentive for real property owners to prepay their
Assessments, the City shall establish a discount prepay period in which real property
owners may prepay their Assessment in full with a discount of ten percent. In order to
avoid an inequitable shift of the burden to other real property owners, the City shall forgo
reimbursement in an amount equal to the discount provided.
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• (Q) The City Commission hereby finds and determines that the Assessments to
be imposed in accordance with this Resolution provide an equitable method of funding
the Road Improvements by fairly and reasonably allocating the cost to specially benefited.
real property.
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ARTICLE II
NOTICE AND PUBLIC HEARING
SECTION 2.01. ESTIMATED CAPITAL COST. The estimated Capital
Cost for the Road Improvements is $276,896.89. The Project Cost of the Road
Improvements will, be funded through the imposition of Assessments against real
property located in the Assessment Area in the manner set forth in Article III hereof.
SECTION 2.02. ASSESSMENT ROLL. The Assessment Coordinator is
hereby directed to prepare a final estimate of the Capital Cost of the Road Improvements
and to prepare the preliminary Assessment Roll in the manner provided in the Ordinance.
The Assessment Coordinator shall apportion the Project Cost among the parcels of real
• property within the Assessment Area as reflected on the Tax Roll in conformity with
Article III hereof. The estimate of Capital Cost and the Assessment Roll shall be
maintained on file at City Hall 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
Assessment for each Tax Parcel can be determined by use of a computer terminal
available to the public.
SECTION 2.03. PUBLIC HEARING. A public hearing will be conducted by
the City Commission at 7:00 P.M., or as soon thereafter as the matter can be heard, on
September 3, 2008, at City Hall located at 175 West Warren Avenue, Longwood, Florida,
to consider (A) creation of the Assessment Area, (B) imposition of the Assessments, and
(C) collection of the Assessments pursuant to the~Uniform Assessment Collection Act.
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• SECTION 2.04. NOTICE BY PUBLICATION. Upon completion of the
materials required by Section 2.02 hereof, the Assessment Coordinator shall publish a
notice of the public hearing authorized by Section 2.03 hereof in the manner and the time
provided in Section 2.05 of the Ordinance. Such notice shall be in substantially the form
attached hereto as Appendix A.
SECTION 2.05. NOTICE BY MAIL. Upon completion of the materials
required by Section 2.02 hereof, the Assessment Coordinator shall, at the time and in the
manner specified in Section 2.06 of the Ordinance, provide first class mailed notice of the
public hearing authorized by Section 2.03 hereof to each real property owner proposed to
be assessed at the address indicated on the Tax Roll. Such notice shall be in substantially
• the form attached hereto as Appendix B.
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ARTICLE III
ASSESSMENTS
SECTION 3.01. DESCRIPTION OF PROPOSED ASSESSMENT AREA.
The City Commission proposes to create the Overstreet Avenue Road Paving Assessment
Area including those parcels described in Appendix C .attached hereto. The Assessment
Area is proposed for the purpose of improving the use, and enjoyment of real property by
funding the construction of Road Improvements .to improve the access to real property
located therein.
SECTION 3.02. IMPOSITION OF ASSESSMENTS. Assessments shall be
imposed against real. property located within the Assessment Area for a period of fifteen
(15) years. The first annual Assessment will be included on the ad valorem tax bill to be
mailed in October or November 2008. When imposed, the Assessment for each Fiscal
Year shall constitute a lien upon the Tax Parcels located in the Assessment Area,
pursuant to the Ordinance.
SECTION 3.03. PREPAYMENT AMOUNTS.
(A) Except as set forth in Section 1.03(x) hereof, the Initial Prepayment
Amount for each Tax Parcel located within the Assessment Area shall be shall be the
amount determined by (1) dividing the Frontage. attributable to such Tax Parcel by the
total Frontage .attributable to Tax Parcels within the Assessment Area, and (2)
multiplying the result by the estimated Capital Cost of the Road Improvements; provided,
however, in the case of residential properties; if the Adjusted Prepayment Amount results
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S in a greater Adjusted Prepayment Amount than one computed at the Maximum
Residential Rate, then the Adjusted Prepayment Amount shall equal the one computed at
the Maximum Residential Rate. In such case, the City shall forego reimbursement for an
amount equal to the difference between the calculated Adjusted Prepayment Amount and
the Adjusted Prepayment Amount calculated at the Maximum Residential Rate, in
accordance with the City's finding in Section 1.03(M) hereof.
(B) Following the initial prepayment period described in Section 3.05 hereof,
the Adjusted Prepayment Amount shall be set equal to the Initial Prepayment Amount for
each Tax Parcel, other than those Tax Parcels as to which the Assessment has been
prepaid. The Adjusted Prepayment Amount for each Tax Parcel shall be revised
annually, as provided in Section 3.04(I) hereof.
SECTION 3.04. COMPUTATION OF ANNUAL ASSESSMENTS. The
annual Assessment shall be computed for each Tax Parcel in the manner set forth in this
Section 3.04.
(A) DEBT SERVICE AMOUNT. A "Debt Service Amount" shall be computed
for each Fiscal Year as the amount which is payable in respect of the Obligations in
accordance with a debt service schedule prepared by the Assessment Coordinator.
(B) PREPAYMENT MODIFICATION FACTOR. A "Prepayment
Modification Factor" shall be computed. for each Fiscal Year by dividing (1) the amount
computed by subtracting (a) the sum of the Adjusted Prepayment Amounts, as of the date
on which the Obligations are issued by the City, for all Tax Parcels as to which
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• prepayment has been made following issuance of the Obligations, from (b) the total
principal amount of Obligations initially issued by the City, by (2) the total principal
amount of Obligations initially issued by the City.
(C) MODIFIED DEBT SERVICE AMOUNT. A "Modified Debt Service
Amount" shall be computed for each Fiscal Year by multiplying, (I) the Debt Service
Amount by (2}the Prepayment Modification Factor.
(D) ANNUAL DEBT SERVICE FACTOR. An "Annual Debt Service Factor"
shall be computed for each Fiscal Year by dividing (1) the Modified Debt. Service
Amount by (2) the aggregate Adjusted Prepayment Amount.
(E) ANNUAL DEBT SERVICE COMPONENT. The "Annual Debt Service
Component" shall be computed for each Fiscal Year for each Tax Parcel by multiplying
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(1) the. Adjusted Prepayment Amount for such Tax Parcel by (2) the Annual Debt Service
Factor.
(F) COLLECTION COST COMPONENT. In accordance with the City
Commission's finding in Section 1.03(N) hereof, the City is paying for the Collection
Cost related to the Assessments. Accordingly, the "Collection Cost Component" shall be
$'0 each Fiscal Year for each Tax Parcel.
(G) STATUTORY DISCOUNT AMOUNT. The "Statutory Discount Amount"
is 'the amount allowed by law as the maximum discount. for early payments of ad valorem
taxes and non-ad valorem assessments placed on the tax bill. In accordance with the City
Commission's finding in Section 1.03(N) hereof, the City is paying for the Statutory
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• Discount. Amount related to the Assessments. Accordingly, the "Statutory Discount
Amount" shall be $0 each Fiscal Year for each'Tax Parcel.
(H) ASSESSMENT. The annual Assessment for each Tax Parcel shall be
computed as the sum of (1) the Annual Debt Service Component, (2) the Collection Cost
Component and (3) the Statutory Discount Amount.
(I) REVISION OF ADJUSTED PREPAYMENT AMOUNT. Upon
certification of the Assessment Roll for each Fiscal Year, the Adjusted Prepayment
Amount for each Tax Parcel shall be recomputed by deducting. (1) the Annual. Debt
Service Component included on the Assessment Roll for the Tax Parcel, from (2) the
Adjusted Prepayment Amount utilized to compute the annual Assessment. included on the
.Assessment Roll for such Tax Parcel.
SECTION 3.05. INITIAL PREPAYMENT OPTION.
(A) Following adoption of the Final Assessment Resolution, the Assessment
Coordinator shall provide first class mailed notice to the owner of each Tax Parcel
subject to the Assessment of the owner's option to prepay all. future annual Assessments.
On or prior to October 3, 2008, the owner of each Tax Parcel subject to the Assessment
shall be entitled to prepay all future annual Assessments, upon payment of the Initial
Prepayment Amount. The City Commission, in its sole discretion, may elect to give a
discount of ten percent for those owners that prepay in such period. In order to avoid an
inequitable shift of the burden to other real property owners, the City shall forgo
reimbursement in an amount equal to any discount provided.
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(B) The amount of all prepayments made pursuant to this Section 3.05 shall be
final. The City shall not be required to refund any portion of a prepayment if the actual
Capital Cost of the Road Improvements is less than the estimated Capital Cost upon
which such the Initial Prepayment Amount was computed.
SECTION 3.06. ADDITIONAL PREPAYMENT OPTION.
(A) Following the date specified in the notice provided pursuant to Section
3.05(A) hereof, or such later date as the City Commission may allow in its sole
discretion, the owner of each Tax Parcel.. subject to the Assessments shall be entitled to
prepay all future unpaid annual Assessments upon payment of an amount equal to the
Adjusted Prepayment Amount for such Tax Parcel.
(B) During any period commencing on the date the annual Assessment Roll is
certified for collection pursuant to the Uniform Assessment Collection Act and ending on
the next date on which unpaid ad valorem taxes become delinquent., the City may reduce
the amount required to prepay the future unpaid annual Assessments for the Tax Parcel
by the amount of the Assessment that has been certified for collection with respect to
such Tax Parcel.
(C) The amount of all prepayments made pursuant, to this Section 3.06 shall be
final. The City shall not be required to refund any portion of a prepayment if (1) the
Capital Cost of the Road Improvements is less than the amount upon which such
Adjusted Prepayment Amount was computed, or (2) annual Assessments will not be
imposed for the full number of years anticipated at the time of such prepayment.
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SECTION 3..07. MANDATORY PREPAYMENT.
(A) The owner of a. Tax Parcel subject to the Assessment shall immediately
prepay all future unpaid annual Assessments for such Tax Parcel if (1) the Tax Parcel is
acquired by a public entity through condemnation, negotiated sale or otherwise, or (2) a
tax certificate has been issued and remains outstanding in respect of the Tax Parcel and
the City, at its sole option, elects to accelerate the Assessment. The amount required to
prepay the future unpaid annual Assessments will be equal to the Adjusted Prepayment
Amount for such Tax Parcel.
(B) During any period commencing on the date the annual Assessment Roll is
certified for collection pursuant to the Uniform Assessment Collection Act and ending on
the next date on which unpaid ad valorem taxes become delinquent, the City may reduce
the amount required to prepay the future unpaid annual Assessments for the Tax Parcel
by the amount of the Assessment that has been certified for collection with respect to
such Tax Parcel.
(C) The amount of all prepayments made pursuant to this Section 3.07 shall be
final. The City shall not be required to refund any portion of a prepayment if (1) .the
Capital Cost of the Road Improvements is less than the amount upon which such
Adjusted Prepayment Amount was computed, or (2) annual Assessments will not be
imposed for the full number of years anticipated at the time of such prepayment.
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• SECTION 3.08. REALLOCATION UPON FUTURE SUBDIVISION.
(A) Upon subdivision of any Tax Parcel located within the Assessment Area
that is subject to the Assessment, and compliance with the conditions set forth below, the
Adjusted Prepayment Amount for such Tax Parcel shall be reallocated among the
subdivided parcels.
(B) In order to have the Adjusted Prepayment Amount for such Tax Parcel
reallocated in connection with any such subdivision, the owner shall be required to apply
to the City and comply with each of the following conditions:
(1) a recorded plat, approved site plan or comparable document must be
provided to the City sufficient in detail to describe adequately the location of the
Tax Parcel and the individual parcels in the proposed subdivision;
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(2) the Property Appraiser must have assigned distinct ad valorem
property tax identification numbers to each individual subdivided parcel or
committed in writing to assign such numbers prior to the next ensuing August 1 or
any later date approved by the City that will not prevent timely certification of the
Assessment Roll in accordance with the Uniform Assessment Collection Act;
(3) at the expense of the real property owner, an appraisal must be
provided by a "certified general appraiser," as defined in Section 475.611(8),
Florida Statutes, approved by the City, which indicates the fair market value of the
Tax Parcel prior to the subdivision and the fair market value of each individual
subdivided parcel; in determining the fair market value of the individual
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subdivided parcels, the appraiser may take into consideration any infrastructure
improvements that are then under construction if funds sufficient for their
completion are secured to the satisfaction of the City Attorney;
(4) a proposed reallocation of the Adjusted Prepayment Amount to each
individual parcel must be provided to the City; provided however, that no portion
of the Adjusted Prepayment Amount may be reallocated to real property proposed
for dedication to the public or to common use of the subdivided parcels;
(5) the fair market value of each separate parcel after the subdivision
must be at least five times the Adjusted Prepayment Amount reallocated thereto;
and
(6) the real property owner shall pay an assessment reallocation fee to
the City for each individual parcel resulting from the subdivision, in an amount to
be established by resolution of the City Commission.
(C) If the owner of any Tax Parcel subject to the Assessment subdivides such
Tax Parcel and fails to comply with the foregoing conditions, the City shall reallocate the
Adjusted Prepayment Amount among the subdivided parcels, based upon the land value,
without improvements, assessed to each subdivided parcel by the Property Appraiser. At
its sole option, the City may obtain an appraisal of the subdivided parcels at any time and
reallocate the Adjusted Prepayment Amount based upon the land value, without
improvements, reflected in the appraisal. If an appraisal is obtained, the cost of the
appraisal will be allocated among the subdivided parcels on the basis of the value
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reflected therein and added to the Adjusted Prepayment Amount of the Assessment for
each subdivided parcel in the Fiscal Year following receipt of the appraisal. It is hereby
found and determined that the foregoing method of reallocating the Adjusted Prepayment
Amount among subdivided parcels is fair and reasonable, taking into consideration the
opportunity for reallocation available to the owner and the requirement to provide
adequate security for the Obligations.
(D) Notwithstanding the foregoing, if a Tax Parcel includes more than one
Platted Lot and no Parcels of Record, the Assessment imposed against such Tax Parcel
may be reallocated among the Platted Lots upon (1) application of the owner, and (2)
assignment of a distinct ad valorem property tax identification number to each Platted Lot
or any combination of Platted Lots by the Property Appraiser.
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ARTICLE IV
GENERAL PROVISIONS
SECTION 4.01. METIIOD OF COLLECTION. The Assessments shall be
collected pursuant to the Uniform Assessment Collection Act.
SECTION 4.02. SEVERABILITY. If any clause, section or provision of this
Resolution shall be declared unconstitutional or invalid for any reason or cause, the
remaining portion of said Resolution shall be in full force and effect and be valid as if
such invalid portion thereof had not been incorporated herein.
[Remainder of page .intentionally left blank]
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SECTION 4.03. EFFECTIVE DATE. This Resolution shall take effect
immediately upon its adoption.
DULY ADOPTED this 4th. day of August,. 2008.
A'TES'T:
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S~i•ali M. Mirus, CMC, City Clerk
APPROw"ED AS TO FORM AND
CORRECTNESS:
Teresa S. Roper, City Attorney
CITY OF LONGWOOD, FLORIDA
Brian D. Sackett, M
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APPENDIX A
FORM OF NOTICE TO BE PUBLISHED
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To Be Published on or before August 13, 2008
[INSERT SMALL MAP OF ASSESSMENT AREA]
NOTICE OF' HEARING TO IMPOSE AND
PROVIDE FOR COLLECTION OF SPECIAL ASSESSMENTS
IN THE OVERSTREET AVENUE
ROAD PAVING ASSESSMENT AREA
Notice is hereby given that the City Commission of the City of Longwood will
conduct a public hearing to consider creation of the Overstreet Avenue Road Paving
Assessment Area, as shown above, and. imposition of special assessments for the
construction of road improvements. The hearing will be held at 7:OD P.M., or as soon
thereafter as the matter can be heard, on September 3, 2008, at City Hall, 175 West
Warren Avenue, Longwood, Florida, for the purpose of receiving public comment on the
proposed Overstreet Avenue Road Paving Assessment Area and collection of the
assessments on the ad valorem tax bill. All affected real property owners have a right to
appear at the hearing and to file written objections with the City Clerk anytime prior to
the public hearing. If a person decides to appeal any decision made by the City
Commission with respect to any matter considered at the hearing, such person will need a
record of the proceedings and may need to ensure that a verbatim record is made,
• including the testimony and evidence upon which the appeal is to be made. In
accordance with the Americans with Disabilities Act, persons .needing a special
accommodation or an interpreter to participate in this proceeding should contact the ADA
Coordinator at 407/260-3481 at least seven days prior to the date of the hearing.
The assessment for each parcel of real property will be based upon the total
number of lineal feet of frontage along the streets to be improved. Amore specific
description of the improvements and the method of computing the assessment, for each
parcel of real property are set forth in the Initial Assessment Resolution adopted by the
City Commission on August. 4, 2008. Copies of the Initial. Assessment Resolution and
the preliminary Assessment Roll are available for inspection at City Hall, located at 175
West Warren Avenue, Longwood, Florida.
The assessments will be collected on the ad valorem tax bill, as authorized by
Section 197.3632, Florida Statutes.. The City Commission intends to collect the
assessments in fifteen (15) annual installments, the first of which will be included on the
ad valorem tax bill to be mailed in October or November 2008. Failure to pay the
assessments will cause a tax certificate to be issued against the real property which may
result in. a loss of title.
. If you have any questions, please contact the City's Assessment Coordinator at
407/260-3475.
CITY OF LONGWOOD, FLORIDA
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APPENDIN B
FORM OF NOTICE TO BE MAILED
•
• CITY OF LONGWOOD
175 West Warren Avenue
Longwood, Florida 32750
407/260-3440
August _, 2008
[Property Owner Name]
[Street Address]
[City, State and zip]
Re: Parcel Number [Insert Number]
Overstreet Avenue
Road Paving Assessment Area
Dear Property Owner:
The City of Longwood is considering creation of the Overstreet Avenue Road
Paving Assessment Area for the construction of road improvements. The cost of the road
improvements will be funded by assessments against real property within the Assessment
• Area. The assessment for each parcel of real property is based upon the total number of
lineal feet of frontage along the streets to be improved. Amore specific description of
the assessment program is included in the Initial Assessment Resolution adopted by the
City Commission on August 4, 2008. Copies of the Initial Assessment Resolution and
the preliminary Assessment Roll are available for your review at City Hall located at 175
West Warren Avenue, Longwood, Florida. Information regarding the assessment for
your specific real property, including the number of lots, is attached to this letter.
The City intends to internally finance this and other assessment projects. This will
permit the cost attributable to your real property to be amortized over a period of fifteen
(15) years. Please do not send payment now. If the assessments are imposed, you will
receive a separate notice of the date and place for payment.
In order to reduce the financial impact the assessment will have on the real
property owners in the Assessment Area, the City has decided not to charge any interest
on the loan and fund all administrative and collection costs related to placing the
assessments on the tax bill from other City revenue sources.
In order to further reduce the financial impact the assessment will have on
residential owners of real property owners in the Assessment Area and reflect the
difference in relative usage between commercial and residential vehicle trips benefiting
from the road improvements, the City shall limit the Assessment for residences to a
• B-1
• maximum rate of $25.00 per lineal foot. The City intends to include annual assessments
on your ad valorem tax bill with the first payment on the bill to be mailed in October or
November 2008. Failure to pay your assessments will cause a tax certificate to be issued
against the real property which may result in a loss of title.
The City of Longwood City Commission will hold a public hearing at 7:00 P.M.,
or as soon thereafter as the matter can be heard, on September 3, 2008, at City Hall
located at 175 West Warren Avenue, Longwood, Florida, for the purpose of receiving
comments on the proposed Assessment Area and the assessments, including collection on
the ad valorem tax bill. You are invited to attend and participate in the public hearing or
to file written objections with the City Clerk anytime prior to the public hearing.
If you decide to appeal any decision made by the City Commission with respect to
any matter considered at the hearing, you will need a record of the proceedings and may
need to ensure that a verbatim record is made, including the testimony and evidence upon
which the appeal is to be made. In accordance with the Americans with Disabilities Act,
if you need a special accommodation or an interpreter to participate in this proceeding,
please contact the ADA Coordinator at 407/260-3481 at least seven days prior to the date
of the hearing.
Questions regarding your assessment and the process for collection may be
• directed to the City's Assessment Coordinator at 407/260-3475.
CITY OF LONGWOOD, FLORIDA
• B-2
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* * * * * SEND NO MONEY NOW. THIS IS NOT AN INVOICE *
Overstreet Avenue
Road Paving Assessment Area
[Property Owner Name]
Parcel Number [Insert Number]
Total number of lineal feet attributed to property:
Amount to make full payment. in discount period:
(represents 10% discount)
Prepayment amount after discount period:
(represents no discount)
Number of annual payments:
Maximum annual payment*
* For residential properties, the City has placed a $25.00 per lineal foot cap on the
assessment.
* * * * * SEND NO MONEY NOW. THIS IS .NOT AN INVOICE * * * * *
[Insert Num~b~er]
[Insert Amount]
[Insert Amount]
15
[Insert Amount]
B-3
(/ - C,
APPENDIX C
DESCRIPTION OE PARCELS IN THE
OVERSTREET AVENUE
ROAD PAVING ASSESSMENT AREA
OS-21-30-515-0000-0070
OS-21-3 0-515-0000-0090
OS-21-30-300-OOSC-0000
05-21-30-300-OOSD-0000
OS-21-30-300-005A-0000
OS-21-30-511-0000-0380
OS-21-30-511-0000-038B
05-21-3 0-511-0000-03 8A
OS-21-30-515-0000-0010
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C-1