Resolution 07-1165RESOLUTION NO. 07-1165
A RESOLUTION OF TIC CITY COMVIISSION OF TILE
CITY OF LONGWOOD, FLORIDA, DESCRIBING THE
REAL PROPERTY TO BE LOCATED WITHIN THE
PROPOSED SLEEPY HOLLOW (1ST ADDITION)
CAPITAL AND MAINTENANCE ASSESSMENT AREA;
DETERMINING THAT SUCH REAL PROPERTY WILL
DERIVE A SPECIAL BENEFIT FROM CONSTRUCTION
OF THE SLEEPY HOLLOW (1ST ADDITION) LOCAL
IMPROVEMENTS AND THE MAINTENANCE OF SUCH
IMPROVEMENTS; DETERMINIL\1G TIC ESTIMATED
CONSTRUCTION AND MAINTENANCE COST OF TIC
SLEEPY HOLLOW (1ST ADDITION) LOCAL,
IMPROVEMENTS; DIRECTING THE ASSESSMENT
COORDINATOR TO PREPARE A TENTATIVE CAPITAL
ASSESSMENT ROLL AND A TENTATIVE
MAINTENANCE ASSESSMENT I:OLL BASED UPON
THE METHODOLOGY SET FORTH HEREIN;
ESTABL.ISIIING A PUBLIC HEARING TO CONSIDER
IMPOSITION OF THE PROPOSED CAPITAL AND
MAINTENANCE ASSESSMENTS AND TILE METHOD
OF THEIR COLLECTION; DIRECTING TILE PROVISION
OF NOTICE IN CONNECTION THEREWITH;
PROVIDING FOR S:EVERABILITY 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.
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Any capitalized terms not defined herein shall have the meaning ascribed to such terms in
the Ordinance.
"Adjusted Prepayment Amount" means the amount required to prepay the
Capital Assessment for each Tax Parcel located. in the Assessment Area as computed
pursuant Section 4.03(B) hereof and revised animally pursuant to Section 4.04(E) hereof.
"Annual Debt Service Component" means the amount computed for each Tax
Parcel pursuant to Section 4.04(A) hereof.
"Annual Maintenance Component" means the amowlt computed for each Tax
Parcel. pursuant to Section 5.03(A) hereof.
"Assessment Coordinator" means the person designated by the City
Conu-nission to be responsible for coordinating the Assessments, or such person's
designee.
"Assessment Area" means the proposed Sleepy Hollow (1st Addition) Capital
and Maintenance Assessment Area described in ,Auticle HI hereof.
"Assessments" means the Capital Assessments and the Maintenance
Assessments.
"Capital Assessment" means an annual special assessment imposed against
property within the Assessment Area to fund the Project Cost of the Sleepy Hollow (1st
Addition) Local I.mprovements, and related expenses, computed in the maiuler described
in Section 4.04 hereof.
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"Capital Assessment Collection Cost" meaas all or any portion of the estimated
cost to be incurred by the City during any Fiscal YeET in colmection with the collection of
the Capital Assessments.
"Capital Assessment Collection Cost. Component" means the amount computed
for each Tax Parcel. pursuant to Section 4.04(B) hereof.
"Capital Assessment Roll" means a non -ad valorem assessment roll relating to
the Project Cost of the Sleepy Hollow (lst Adcition) Local Improvements and related
expenses.
"Capital Assessment Statutory Discount Amount" means the amount computed
for each Tax Parcel pursuant to Section 4.04(C) hereof.
"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
Sleepy Hollow (lst Addition) Local Tlnprovements and imposition of the Capital
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.
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"City Investment Rate" means the City's average investment rate based on
monthly statements received for its investments for the month or months for which the
investment rate is being calculated.
"Final Assessment Resolution" means the resolution described in Section 2.07
of the Ordinance that. imposes the Assessments within the Assessment Area.
"Fiscal Year" means the period conunenc:ing 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.
"Government Property" means real property owned by the United States of
America, the State of Florida, a county, a special district, a municipal corporation or any
of their respective agencies or political subdivisions.
"Initial Prepayment Amount" means the amount computed pursuant Section
4.03(A) hereof for each Tax Parcel located in the: Assessment Area to prepay the Capital
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.
"Maintenance" means the operation and. n;.aintenance of the Sleepy Hollow (lst
Addition) Local Improvements, including cleaning, repairing, replacing landscaping acid
similar services.
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"Maintenance Assessment" inean.s an annual special assessment imposed against
real property located withal the Assessment Area to fund the Maintenance Cost of the
Sleepy Hollow (1st Addition) Local Improvements, and related expenses, computed in
the manner described in Section 5.03 hereof.
"Maintenance Assessment Collection Coast" means all or any portion of the
estimated cost to be incurred by the City during any Fiscal Year in coivnection with the
collection of the Maintenance Assessment.
"Maintenance Assessment Collection Cost Component" means the amount
computed for each Tax Parcel pursuant to Section 5.03(B) hereof.
"Maintenance Assessment Roll" means a non -ad valorem assessment roll
relating to the Maintenance Cost of the Sleepy Hollow (1st Addition) Local
Improvements and related expenses.
"Maintenance Cost" means all or any portion of the expenses that are properly
attributable to Maintenance under generally acceipted accounting principals, including,
without limiting the generality of the foregoing, funding a wall repair reserve account for
the Sleepy Hollow (1st Addition) Subdivision Wall, reimbursement to the City for any
funds advanced for Maintenance and interest on any interfund or interfund loan for such
purpose.
"Maintenance Assessment Statutory Discount Amount" means the amount
computed for each Tax Parcel pursuant to Section .5.03(C) hereof.
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"Ordinance" means Ordinance No. 01-1574 enacted by the City Cormmission on
June 18, 2001, as amended and supplemented, by Ordinance No. 04-1701, enacted by the
City Commission on July 19, 2004.
"Platted ]Lot" means a single-family residential building lot located in the
Assessment Area that is described on a map or pKat recorded 'uz the Seminole County
Official Records.
"Project Coat" means all or any portion o P the expenses attributable to (A) the
Capital Cost of the Sleepy Hollow (lest Addition) Local Improvements, (B) the cost
incurred by the City to impose the Capital Assessments, and (C) any other costs or
expenses related thereto.
"Property Appraiser" means the Seminole County Property Appraiser.
"Public Use Parcel" means any Platted 'Lot located within. the Assessment Area
that is used for public purposes and does not receive a special benefit from construction
of the Sleepy Hollow (lst Addition) Local 'Improvements or the Maintenance thereof,
including, but not limited to, Goverrunent Property, retention .areas, rights -of -way and
utility easements.
"Sleepy Hollow (1st Addition) Local Improvements" means the irrigation,
landscaping, street lighting, the Sleepy Hollow (1st. Addition) Subdivision Wall and other
related improvements located in and adjacent to the Assessment Area.
"Sleepy Hollow (1st Addition) Subdiivi;3ion Wall" means the winged wall
abutting Tarry Town Trail, including related signage.
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"Tax Parcel" means a parcel of real property to which the Property Appraiser has
assigned a distinct aid 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 197.3632 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 ter-nn.s
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. 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 16.6.041, Florida Statutes, the City Conunission has all powers of
local self-government to perform municipal functions and to render municipal services
except when prohibited by law and such power rr,.ay 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 Cornrnission may legislate on any subject matter on which. the Legislature may
act, except those subjects described in (a), (b), (c), and (d) of Section 166.021(3), Florida
Statutes. The subject matter of 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 creation
of Assessment Areas (as defined ui the Ordinance) and authorize the imposition of
Assessments to fund (1) the construction of Local Improvements to benefit the real
property located therein, and. (2) the cost of operating and maintaining Local
Improvements.
(D) The City Commission_ desires to create the Sleepy_ Hollow (lst_ Addition)_
Capital and Maintenance Assessment Area as an Assessment Area under the Ordinance
to fund the Capital. Cost and Maintenance Cost of the Sleepy Hollow (1st Addition) Local
Improvements. The Sleepy Hollow (1st Addition) Local Improvements constitute a
Local Improvement. as defined in the Ordinance and the Maintenance Cost constitutes the
Operating Cost of Related Services, as defined in the Ordinance.
(C) The Assessment .Area includes only Platted Lots zoned for single-family
residential use. None of the real property located within the Assessment Area is used for
multi -family residential, commercial or other uses.
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(F) Construction and Maintenance of ttte :Sleepy Hollow (1st Addition) Local
Improvements will provide a special benefit to all Platted Lots located within the
Assessment Area by improving and enhancing the exterior. subdivision boundaries, the
interior subdivision areas, the subdivision identity and the subdivision aesthetics and
safety, thus enhancing the value, use and enjoyment of such real. property. Due to their
use, Public Use Parcels will not derive a special benefit from construction and
Maintenance of the Sleepy Hollow (Ist Addition) Local Improvements.
(G) Each Platted Lot within the Assessment Area will derive the same special
benefit from construction and Maintenance of the Sleepy Hollow (1st Addition) Local
Improvements. Accordingly, it is fair and reasonable to apportion the Project Cost and
the Maintenance Cost of the Sleepy Hollow (1st Addition) Local Improvements equally
among each Platted Lot within Assessment Area.
(H) Certain Platted Lots and smaller casement parcels located along Garden
Lane and Tarry Town Trail prior to the entrance of the primaiy subdivision will not
derive a special benefit from construction and :_Maintenance of the Sleepy Hollow (Ist
Addition) Local Improvements. Accordingly, il. is fair and reasonable to exclude these
Platted Lots from inclusion in the Assessment Area,
(I) In order to reduce the financial impact the Capital Assessments will ]-lave.
on the real property owners in the Assessment Area, the City has decided to provide a 10-
year internal loan to the real property owners for their share of the Project Cost for all
parcels. Interest will be charged each year based on the City Investment Rate. The City
Mw
has decided that the maximum interest rate that will be charged is six percent (6%) per
year.
(J) 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 construction and Maintenance of. the Sleepy Hollow (1st Addition) :Local
ILnprovements by fairly and reasonably allocating the cost based on the special benefit
derived by the real property, in the mamler hereinafter described.
ARTICLE H
NOTICE AND PUBLIC HEARING
SECTION 2.01. 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
May 7, 2007, at City Hall located at 175 West Warren Avenue, Longwood, Florida, to
consider (A) creation of the Assessment Area, IB1 imposition of the Assessments, and
(C) collection of the Assessments pursuant to 'the Uniforin Assessment Collection Act.
SECTION 2.02. NOVICE BY PUBLICATION. Upon completion of the
tentative Capital Assessment Roll and the tentative Maintenance Assessment Roll, the
Assessment Coordinator shall publish a notice of the public hearing authorized. by
Section 2.01 hereof in the maiuier and the tirrte provided in Section 2.05 of the
Ordinance. Such notice shall be in substantially the form attached hereto as Appendix A.
SECTION 2.03. NOTICE BY MAIL. Upon completion of the tentative
Capital Assessment Roll and the tentative Maintemince Assessment Roll, the Assessment
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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
2.01 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 TII
DESCRIPTION OF PROPOSED ASSESSMENTS
The City Commission proposes to create the 1,leepy Hollow (lst Addition) Capital
and Maintenance Assessment Area including the real property located within the Sleepy
Hollow (Ist Addition) Subdivision, as more specifically identified in Appendix C
attached hereto. The Assessment Area is proposed for the purpose of enhancing the use
and enjoyment of real property located therein by funding the Project Cost and
Maintenance Cost of the Sleepy Hollow (lst Addition) Local Improvements.
[Remainder of page intention -ally left blainlc]
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ARTICLE I'V
CAPITAL ASSESSMENTS
SECTION 4.01. ESTIMATED CAPITAL COST. The estimated Capital
Cost of the Sleepy I-Iotlow (1st Addition) Local Improvements is $82,000. The Project
Cost of the Sleepy IIollow (1st Addition) Local Improvements will be funded through the
imposition of Capital Assessments against property located in the Assessment Area in the
mam7er set forth in this Article IV.
SECTION 4.02. IMIPOSITION OF CAPITAL ASSESSMENTS. The
Capital Assessments shall be imposed against real properly located within the
Assessment Area for a period of ten (10) years. The first annual Capital Assessment will
be included on the act valorem tax bill to be mailed in October or 1Vovember 2007. When
unposed, the Capital Assessment for each Fiscal YeEx shall constitute a lien upon the Tax
Parcels located in the: Assessment Area, pursuant to the Ordinance.
SECTION 4.03. PREPAYMENT AMOUNTS.
(A) The Initial Prepayment Amount for each Tax Parcel located within the
Assessment Area shall be shall be the amount determined by (1) dividing the number of
Platted Lots attributable such Tax Parcel by the total Platted Lots attributable to Tax
Parcels within the Assessment Area, and (2) multiplying the result by the estimated
Capital Cost of the Sleepy Hollow (1st Addition) Local Improvements.
(B) Following the initial prepayment period described in Section 4.05 hereof,
the Adjusted Prepayment Amount shall be set equal to t17e Initial Prepayment Amount for
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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 4.04(E) hereof.
SECTION 4.04. COMPUTATION OF ANNUAL CAPITAL
ASSESSMENTS. The annual Capital Assessment shall be computed for each Tax
Parcel in the mariner set forth in this Section 4.04.
(A) ANNUAL DEBT SERVICE COMPONENT. The "Annual Debt Service
Component" shall be computed for each Fiscal Year in which the Initial Prepayment
Amount (or Adjusted Prepayment Amount, if applicable) of the Tax Parcel is outstanding
as follows:
(1) The Assessment Coordinator shall first calculate an annual interest
rate computed as the lesser of (i) the City Investment Rate, or (ii) an interest rate
equal to six percent (6%) per year.
(2) The Assessment Coordinator shall next calculate the amount of
principal due for the Tax :Parcel by dividing (i) the Tax Parcel's Initial Prepayment
Amount (or Adjusted Prepayment Ainount, if applicable), by (ii) the number of
remaining years the Assessment is payable, which shall initially be for a period of
ten (10) years.
(3) The Assessment Coordinator shall then determine the interest
payable by multiplying (i) the annual interest rate computed in (1) above, by (ii)
the Initial Prepayment Amount (or Adjusted Prepayment Amount, if applicable).
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(4) The Annual Debt Service Component is then calculated as the sum
of the amount determined in (2) and (3) above.
(B) CAPITAL ASSESSMENT COLLECTION COST COMPONENT. The
"Capital Assessment Collection Cost Component" shall be computed each Fiscal Year for
each Tax Parcel by (1) dividing (a) the Capital Assessment Collection Cost by (b) the
total number of Platted Lots located in the Assessrnerlt Area for which no prepayment has
been received, and (2) multiplying the result by the: number Platted Lots attributable to
such Tax Parcel.
(C) CAPITAL ASSESSMENT STATUTORY DISCOUNT AMOUNT. The
"Capital Assessment. 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. The "Cap-tal Assessment Statutory Discount
Amount" shall be computed for each Tax Parcel as the amount allowed by law as the
maximum discount :for early payment of ad valorem taxes and non -ad valorem
assessments, such amount to be calculated by deducting (1) the sum of (a) the Annual
Debt Service Component and (b) the Capital Assessment Collection Cost Component,
from (2) the amount computed by dividing (a) the sum of (i) the Annual Debt Service
Component and (ii) the Capital Assessment Collection Cost Component, by (b) the factor
of 0.96.
(D) CAPITAL ASSESSTMIE-NT. The annual Capital Assessment for each Tax
Parcel shall be computed as the sum of (1) the �uinual Debt Service Component, (2) the
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Capital Assessment Collection Cost Component, and (3) the Capital. Assessment
Statutory Discount Amount.
(E) REVISION OF ADJUSTED P1.2EPAYMENT AMOUNT. Upon
certification of the Capital Assessment Roll for each Fiscal Year, the Adjusted
Prepayment Amount for each Tax Parcel shall N., recomputed by deducting (1) the
principal component of the Annual Debt Service Component determined in Section
4.04(A)(2) above and included on the Capital Assessment Roll for the Tax Parcel, from
(2) the Adjusted Prepayment Amount utilized to compute the annual Capital Assessment
included on the Capital Assessment Roll for such Ta:{ Parcel.
SECTION 4.05. INITIAL. PREPAYMENT OPTION.
(A) Following adoption of the Final A.ssf;ssment Resolution, the Assessment
Coordinator shall provide first class mailed. notice to the owner of each Tax Parcel
subject to the Capital Assessment of the owner's option to prepay all future annual
Capital Assessments. On or prior to August 1, 2007, the owner of each Tax Parcel
subject to the Capital Assessment shall be entit ed. to prepay all future annual Capital
Assessments, upon payment of the Initial Prepayment Amount.
(B) The amount of all prepayments made pursuant to this Section 4.05 shall be
final. The City shall not be required to refund any portion of a prepayment if the actual
Capital Cost of the Sleepy Hollow (1st Addition) Local Improvements is less than the
estimated Capital Cost upon which such the Initial Prepayment Amount was computed.
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SECTION 4.06. ADD]I:TIONA.L PREF'AYM[ENT OPTION.
(A) Following the date specified in the, notice provided pursuant to Section
4.05(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 Capital Assessments shall be
entitled to prepay all future unpaid amival Capital. Assessments upon payment of an
amount equal to the Adjusted Prepayment Amourif for such Tax Parcel.
(B) During any period commencing on the. date the annual Capital Assessment
Roll is certified :for collection pursuant to the U.-iiforin 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 Capital Assessments
for the Tax Parcel by the amount of the Capital Assessment that has been. certified for
collection with respect to such Tax Parcel.
(C) The amount of all prepayments made _:)ursuant to this Section 4.06 shall. be
final.. The City shall not be required to refund an.y portion of a prepayment if (1) the
Capital Cost of the Sleepy Hollow (1st Addition) :Local Improvements is less than the
amount upon which such Adjusted Prepayment Amount was computed, or (2) annual
Capital Assessments will not be imposed for the full number of years anticipated at the
time of such prepayment.
SECTION 4.07. MANDATORY PREPAYMENT.
(A) The owner of a Tax Parcel subject to the Capital Assessment shall
immediately prepay all future unpaid annual Capital Assessments for such Tax Parcel if
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OW
(1) the Tax Parcel is acquired by a public entity through. condeinnation, negotiated sale or
otherwise, or (2) a tax certificate leas been issued and remains outstanding vn respect of
the Tax Parcel and the City, at its sole option, elects to accelerate the Capital Assessment.
The amount required to prepay the future unpaid annual Capital Assessments will be
equal to the Adjusted Prepayment Amount for such Tax Parcel.
(B) During any period connrnencing on the, date the annual Capital Assessment
Roll is certified for collection pursuant to the Uinil.orm 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. Capital Assessments
for the Tax Parcel by the amount of the Capital Assessment that has been certified for
collection with respect to such Tax Parcel.
(C) The amount of all prepayments made pursuant to this Section 4.07 shall be
final. The City shall not be required to refund an.y portion of a prepayment if (1) the
Capital Cost of the Sleepy Hollow (1st Addition) Local Improvements is less than the
amount upon which such Adjusted Prepayment Amount was computed; or (2) annual
Capital Assessments will not be imposed for the fixll number of years anticipated at: the
time of such prepayment.
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SECTION 4.08. REALLOCATION UPON FUTURE SUBDIVISION.
(A) Upon subdivision of any Tax Parcel located within the Assessment Area
that. is subject to the Capital 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;
(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
Capital 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 defused in Section 475.61:1(g),
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
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subdivided parcel; in determining the fair market value of the individual
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 nfay 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 Capital 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
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the appraisal will be allocated among the subdivided parcels on the basis of the value
reflected therein and added to the Adjusted Prepayment Amount of the Capital
Assessment for each subdivided parcel in the Fiscal Year following receipt of the
appraisal. It is hereby found and determined that'i:be foregoing method of reallocating
the Adjusted Prepayment Amount among sbbd.ivi.ded 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 Cite.
(D) Notwithstanding the foregoing, if a Tax Parcel includes more than one
Platted Lot, the Capital 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.
SECTION 4.09. CAPITAL ASSESSMENT ROLL. The Assessment
Coordinator is hereby directed to prepare a final estimate of the Capital Cost of the
Sleepy Hollow (1st Addition) Local Improvements :and. to prepare the preliminary Capital
Assessment Roll in the mariner provided in the Ordinance. The Assessment Coordinator
shall apportion the Capital Cost of the Sleepy Hollow (1st Addition) Local Improvements
among the parcels of real property within the A.ss,,ssment Area as reflected on the Tax
Roll in conformity with this Article IV. The estimate of Capital Cost and the Capital
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
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form if the amount of the Capital Assessment for each Tax Parcel can be determined by
use of a computer terminal available to the public.
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ARTICLE V
MAINTENANCE ASSESSMENTS
SECTION 5.01. ESTIMATED MAINTENANCE COST. The estimated
Maintenance Cost of' the Sleepy Hollow (Ist Addition) Local Improvements is $5,600 per
Fiscal Year. The Maintenance Cost of the Sleepy Hollow (1st Addition) Local
Improvements will be funded through the iin.position of Maintenance Assessments
against real property located in the Assessment Area in. the warmer set forth in Article V
hereof.
SECTION 5.02. IMPOSITION OF MAINTENANCE ASSESSMENTS.
The Maintenance Assessments shall be imposed a"ainst all real property located within
the Assessment Area for each Fiscal Year, other ftian Public Use Parcels, and shall be
computed in accordance with this Article V. When imposed, the Maintenance
Assessment for each Fiscal Year shall constitute a lien upon the Tax Parcels located in
the Assessment Area., pursuant to the Ordinance.
SECTION 5.03. COMPUTATION OF MAINTENANCE
ASSESSMENTS. The annual Maintenance Assessments shall be computed for each Tax
:Parcel located in the Assessment Area, other than Public Use Parcels, in the manner set
forth in this Section 5.03.
(A) ANNUAL MAINTENANCE COMPONENT. The "Annual Maintenance
Component" shall be calculated for each Fiscal Year for each Tax Parcel by (1) dividing
(a) the Maintenance: Cost of the Sleepy Hollow (1st Addition) Local hmprovements by (b)
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the total number of Platted Lots located in the Assessment Area, and (2) multiplying the
result by the number of Platted Lots attributable to such Tax Parcel.
(B) MAINTENANCE ASSESSMENT COLLECTION COST COMPONENT.
The "Maintenance Assessment Collection Cost Component" shall be computed each
Fiscal Year for each Tax Parcel by (1) dividing (a) the :Maintenance Assessment
Collection Cost by (b) the total number of Platted Lots located in the Assessment Area,
and (2) multiplying the result by the number Platted Lots attributable to such Tax Parcel.
(C) MAINTENANCE ASSESSMENT STATUTORY DISCOUNT AMOUNT.
The "Maintenance Assessment Statutory :Discount Amount" shalt be computed for each
Tax Parcel as the amount allowed by law as the maximurn discount for early payment of
ad valorein taxes and non -ad valorem assessments, such amount to be calculated by
deducting (1) the sum of (a) the Annual Maintenance Component and (b) the
Maintenance Assessment Collection Cost Component, from (2) the amount computed by
dividing (a) the sum of (i) the Annual Maintenance Component and (ii) the Maintenance
Assessment Collection Cost Component, by (b) the factor of 0.96.
(D) MAINTENANCE ASSESSMENT. The annual Maintenance Assessment
for each Tax Parcel shall be computed as the sum of (1) the Annual Maintenance
Component, (2) the Maintenance Assessment Collection Cost Component, and (3) the
Maintenance Assessment Statutory Discount Arnoun.t.
SECTION :">.04. MAINTENANCE ASSILSSMENT ROLL. The Assessment
Coordinator is hereby directed to prepare a final estimate of the Maintenance Cost of: the
24
Sleepy Hollow (Ist Addition) Local Improvements and to prepare the preliminary
Maintenance Assessment Roll in the manner provided in. the Ordinance. The Assessment
Coordinator shall apportion the Maintenance Cost of the Sleepy Hollow (1st Addition)
Local Improvements among the parcels of real property within the Assessment Area as
reflected on the Tax Roll in conformity with this -Article V. The estimate of Maintenance
Cost and the Maintenance 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
Maintenance Assessment Roll be in printed form if the amount of the Maintenance
Assessment for each Tax Parcel can be determined by use of a computer terminal
available to the public.
[Remainder of page intentionally left blalA<]
25
\:1
ARTICLE VI
GENERAL PROVISIONS
SECTION 6.01. METHOD OF COLLECTION. The Assessments shall be
collected pursuant to the Uniform Assessment Collection Act.
SECTION 6.02. 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.
SECTION 6.03. CONFLICTS. All resolutions or parts thereof in conflict
herewith are hereby repealed to the extent of such conflict.
[Remainder of page intentionally left blank]
26
SECTION 6.04. EFFECTIVE DATE. This Resolution shall take effect
immediately upon its adoption.
DULY ADOPTED this 16th day of April, 2007.
ATTEST:
Sarah M. Minus, City Cleric
APPROVED AS TO FORM AND
CORRECTNESS:
Theresa S. Roper, Acting City Attoey
21
CITY OF ILONGWOOD, FLORIDA
APPENDIX A
FORM OF NOTICE TO BEPUBLISHED
To Be .Published on or before April 17, 2007
[INS:ERT SMALL MAP OF ASSESSMENT AREA]
NOTICE OF HEARING TO 114POSE AND
PROVIDE FOR COLLECTION OF SPECIAL ASSESSMENTS
IN THE SLEEPY HOLLOW (IST ADDITION) CAPITAL AND MAINTENANCE
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: Sleepy IIollow (1st Addition) Capital
and Maintenance Assessment Area, as shown above, and imposition of special
assessments to fund the construction of the planting bed, landscaping and maintenance
costs of the Sleepy Hollow (1st Addition) Subdivision Wall, irrigation, signage and other
related improvements within the Assessment Area. The hearing will be held at 7:00
P.M., or as soon thereafter as the matter can be heard, on May 7, 2007, at City Hall, 175
West Warren Avenue, Longwood, Florida., for the purpose of receiving public comment
on the proposed Sleepy Hollow (1st Addition) Capital and Maintenance 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 mid to file written objections with the City
Cleric anytime prior to the public hearing. I:1 a person decides to appeal any decision
made by the City Conunission 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
acconunodation or an interpreter to participate in this proceeding should contact the
City's ADA Coordinator at 407/260-3481 at least 48 hours prior to the date of the
hearing.
The assessment for each parcel of real property will be based on the number of
platted lots attributable to each parcel of real property within the proposed Sleepy Hollow
(lst Addition) Capital and Maintenance Assessment .Area. A more specific description of
the improvements and the method of computing the assessment for each parcel of real
property are set forth in the Initial Assessmeni: Resolution adopted by the City
Commission on April 16, 2007. 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 commencing with the
tax bill to be mailed. in October or November 2007, as authorized by Section 197.3632,
Florida Statutes. The capital portion of the assessments will be collected over a period of
A-1
10 years. 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, FLORID.A
A-2
APPENDIX B
FORM OF NOTICE TO BE MAILED
CITY OF LONGvVOOD
175 West Warren Avenue
Longwood, Florida :32750
407/260-3440
April 17, 2007
[Property Owner Naine]
[Street Address]
[City, State and zip]
Re: Parcel Number [Insert Number]
Sleepy Hollow (1 st Addition) Capital and Maintenance Assessment Area
Dear Property Owner:
The City of :Longwood is considering creation of the Sleepy Hollow (lst Addition)
Capital and Maintenance Assessment Area to impose special assessments to fiend the
construction of the planting bed, landscaping and maintenance costs of the Sleepy
Hollow (1st Addition) Subdivision Wall, irrigation, signage and other related
improvements within the Assessment Area. The assessment for each parcel of real
property will be based on the number of platted lots attributable to each parcel of real
property within the proposed Sleepy Hollow (lst Addition) Capital and Maintenance
Assessment Area. A more 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 Conlin.ission on April 16, 2007. 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.
Information regarding the assessment for your specific real property is attached to this
letter.
The City intends to include animal assessments on your ad valorem tax bill with
the first payment on the bill to be mailed in October or November 2007. The capital
portion of the assessments will be collected over a }:period of 10 years. 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 Commission will hold a public hearing at 7:00 P.M., or
as soon thereafter as the matter can be heard, on May 7, 2007, at City Hall located at 175
West Warren Avenue, Longwood, Florida, for ttLe purpose of receiving continents on the
proposed Sleepy hollow (1st Addition) Capital and Maintenance Assessment Area,
including collection on the ad valorem tax bill. You are invited to attend and participate
B-1
in the public hearing or to file written objections with the City Cleric 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 pro
a d evideiandce may
need to ensure that a verbatim record is made, including the testimony
pon
which the appeal is to be made. In accordance with. the Americans with Disabilities Act,
if you need a special accommodation or an interpi�ete_3481 atparticipate
least 48iholurs pi�or toi lae
please contact the City's ADA Coordinator at 407/_60
date of the hearing.
Questions regarding your assessment and
the process
o ess for collection may be
directed to the City's Assessment Coordinator at 407
5.
CTTS' OF LONGWOOD, FLORIDA
IC
* * * * * SEND NO MONEY NOW. THIS IS NOT AN INVOICE * * * * *
Sleepy Hollow (Ist Addition) Capital and Maintenance Assessment Area
[Property Owner Name]
Parcel Number [Insert Number]
Number of Platted Lots
Amount to make full payment of capital portion
Number of capital payments
Annual Capital Amount (if not prepaid)
Annual Maintenance Amount
Total Annual Amount (if not prepaid)
[Insert Amount]
[Insert Amount]
10
[Insert Amount]
[Insert Amount]
[Insert Amount]
* * SEND NO MONEY NOW. THIS IS NOT AN INVOICE * * *
B-3
W
APPENDIX C
DESCRIPTION OF PARCELS IN THE SLEEPY HOLLOW (IST ADDITION)
CAPITAL AND MAINTENANCE; ASSESSMENT AREA
APPENDIX C
Parcel Number
35-20-29-503-0000-0010
35-20-29-503-0000-0020
35-20-29-503-0000-002A
35-20-29-503-0000-0030
35-20-29-503-0000-0040
35-20-29-503-0000-0050
35-20-29-503-0000-0060
35-20-29-503-0000-006.A
35-20-29-503-0000-0080
35-20-29-503-0000-0090
35-20-29-503-0000-OOF'O
35-20-29-503-0000-0100
35-20-29-503-0000-0110
35-20-29-503-0000-012 0
35-20-29-503-0000-012�0
35-20-29-503-0000-014 0
35-20-29-503-0000-01 E710
35-20-29-503-0000-0160
35-20-29-503-0000-0170
35-20-29-503-0000-0180
35-20-29-503-0000-0190
35-20-29-503-0000-0200
35-20-29-503-0000-0210
35-20-29-503-0000-022-0
35-20-29-503-0000-0230
35-20-29-503-0000-02,10
35-20-29-503-0000-.02G>O
35-20-29-503-0000- 0230
35-20-29-503-0000-.02'70
35-20-29-503-0000••0230
35-20-29-503-0000-0290
35-20-29-503-0000-0300
35-20-29-503-Q000-0310
35-20-29-503-0000-0320
35-20-29-503-0000-0330
35-20-29-503-0000-0340
35-20-29-503-0000-02 50
35-20-29-503-0000-02,60
35-20-29-503-0000-0370
35-20-29-503-0000-02�80
35-20-29-503-0000-02�90
35-20-29-503-0000-0400
C-1
35-20-29-503-0000-0410
35-20-29-503-0000-0,12C,
35-20-29-503-0000-0430
35-20-29-503-0000-0.14(1
35-20-29-503-0000-0.450
35-20-29-503-0000-0460
35-20-29-503-0000-0,470
35-20-29-503-0000-0480
35-20-29-503-0000-0490
35-20-29-503-0000-0500
35-20-29-503-0000-0510
35-20-29-503-0000-0520
35-20-29-503-0000-0530
35-20-29-503-0000-0541)
35-20-29-503-0000-055 0
35-20-29-503-0000-0560
35-20-29-503-0000-0570
35-20-29-503-0000-0580
35-20-29-503-0000-0590
35-20-29-503-0000-0600
3 5-20-29-50 3 -000 0-0610
3 5-20-2 9-503-0000-062.0
35-20-29-503-0000-06`c,O
3 5-20-2 9-5 03-000 0-064.0
35-20-29-503-0000-06E;0
35-20-29-503-0000-0660
35-20-29-503-0000-06 70
35-20-29-503-0000-0680
35-20-29-503-0000-0690
35-20-29-503-0000-0700
35-20-29-503-0000-0710
35-20-29-503-0000-07:20
35-20-29-503-0000- 0730
35-20-29-503-0000--07.40
35-20-29-503-0000--07 50
35-20-29-503-0000-0730
35-20-29-503-0000-0770
35-20-29-503-0000 -0780
35-20-29-503-0000-0790
35-20-29-503-0000-0800
35-20-29-503-0000-OZ.10
35-20-29-503-0000-OE.20
35-20-29-503-0000-OE:30
35-20-29-503-0000-OE;40
35-20-29-503-0000-0850
35-20-29-503-0000-0860
35-20-29-503-0000-0870
35-20-29-503-0000-0880
G2
35-20-29-503-0000-0890
35-20-29-503-0000-0900
35-20-29-503-0000-0910
35-20-29-503-0000-0920
35-20-29-503-0000-0930
35-20-29-503-0000-0940
35-20-29-503-0000-0950
35-20-29-503-0000-0960
35-20-29-503-0000-0970
35-20-29-503-0000-0980
35-20-29-503-0000-098A
35-20-29-503-0000-098B
35-20-29-503-0000-098C
35-20-29-503-0000-0990
C-3
10 years. 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
A-2;
APPENIDIX•11
FORM OF NOTICE TO :BF; MAILED
CITY OF LONGV OOD
175 West Warren Avenue
Longwood, Florida 32750
407/260-3440
April 17, 2007
[Property Owner Name]
[Street Address]
[City, State and zip]
Re: Parcel Number [Insert Number]
Barrington Capital and Maintenance Assessment Area
Dear Property Owner:
The City of Longwood is considering creation of the Harrington Capital and
Maintenance Assessment Area to impose special a.ss(.ssments to fund the construction of'
the planting bed, landscaping and maintenance costs of the Barrington Subdivision Wall,
irrigation, lighting, signage and other related improvements within the Assessment Area.
The assessment for each parcel of real property will. be based on the number of platted
lots attributable to each parcel of real property within the proposed Barrington Capital
and Maintenance Assessment Area. A more 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 Conunission on April 16, 2007.
Copies of the Initial Assessment Resolution and the preliminary Assessment Roll Lire
available for inspection at City Hall, located at 1.75 West Warren Avenue, Longwood,
Florida. Infoiniation regarding the assessment for your specific real property is attached
to this letter.
The City intends to include annual assessments on your ad valorem tax bill with
th.e first payment on the bill to be mailed in October or November 2007. The capital
portion of the assessments will be collected over a period of 10 yeais. 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 Commission will hold a public hearing at 7:00 P.M., or
as soon thereafter as the matter can be heard, on May 7, 2007, at City Hall located at 175
West Warren Avenue, Longwood, Florida, for the; parpose of receiving comments on the
proposed Barrington Capital and Maintenance Assessment Area, 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 Cleric ainytime prior to the public hearing.
B-1
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 acconullodation or an interpreter to participate in this proceeding,
please contact the Cit:y's ADA Coordinator at 407/260-3481 at least 48 hours prior to the
date of the hearing.
Questions regarding yow- 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
* * * * * SEND NO MONEY NOW. THIS IS NOT AN INVOICE * * * * *
Barrington Capital and Maintenance Assessment Area
[Property Owner Name]
Parcel Number [Insert. Number]
Number of Platted Lots
Amount to make full payment of capital portion
Number of capital payments
Annual Capital Amount (if not prepaid)
Annual Maintenance Amount
Total Armual Amount (if not prepaid)
[Insert Amount]
[Insert Amount]
10
[Insert Amount]
[Insert Amount]
[Insert Amount]
* * * * SEND NO MONEY NOW. THIS IS NOT AN INVOICE
IN
APPENDIX C
DESCRIPTION OIL PARCELS IN THE BAR.RINGTON
CAPITAL AND MAINTENANCI; ASSESSMENT AREA
1-1
APPENDIX C
Parcel Number
30-20-30-507-0000-0660
30-20-30-507-0000-0670
30-20-30-507-0000-068()
30-20-30-507-0000-0690
30-20-30-507-0000-0700
30-20-30-507-0000-071 I)
30-20-30-507-0000-0720
3 0-2 0-3 0-5 07 -0 0 0 0 -07 3 1)
30-20-30-507-0000-0740
30-20-30-507-0000-0750
30-20-30-507-0000-0760
30-20-30-507-0000-C)770
30-20-30-507-0000-0780
30-20-30-507-0000-0790
30-20-30-507-0000-0800
30-20-30-507-0000-0810
30-20-30-507-0000-0820
30-20-30-507-0000-0830
30-20-30-507-0000-084 0
30-20-30-507-0000-0850
30-20-30-507-0000-0KI0
30-20-30-507-0 00 0-09 00
30-20-30-507-0000-0910
30-20-30-507-0000-09,'' 0
30-20-30-507-0000-0910
30-20-30-507-0000-0940
30-20-30-507-0000-09 Ei 0
30-20-30-507-0000-0960
30-20-30-507-0000-09110
30-20-30-507-0000-0980
30-20-30-507-0000-0990
30-20-30-507-0000-1000
30-20-30-507-0000-1010
30-20-30-507-0000-1020
30-20-30-507-0000-10:30
30-20-30-507-Ob00-10,10
30-20-30-507-0000-1050
30-20-3 0-507-0 00 0-- 1060
30-20-30-507-0000--1070
30-20-30-507-000 0--10 30
30-20-30-507-0000-1090
30-20-30-507-0000--1100
�-- C-1
30-20-30-507-0000-1110
30-20-30-507-0000-1120
30-20-30-507-0000-1130
30-20-30-507-0000-1140
30-20-30-507-0000-'1150
30-20-30-507-0000-1160
30-20-30-507-0000-1170
30-20-30-507-0000-1180
30-20-30-507-0000-1190
30-20-30-507-0000-1200
30-20-30-511-0000-01 AO
30-20-30-511-0000-02AO
30-20-30-511-0000-03AO
30-20-30-511-0000-04AO
C-2