Resolution 05-1124RESOLUTION NO. 05-1124
A RESOLUTION OF THE CITY COMMISSION OF THE
CITY OF LONGWOOD, FLORIDA, DESCRIBING THE
REAL PROPERTY TO BE LOCATED WITHIN THE
PROPOSED MARKHAM HILLS CAPITAL AND
MAINTENANCE ASSESSMENT AREA; DETERMINING
THAT SUCH REAL PROPERTY WILL DERIVE A
SPECIAL BENEFIT FROM CONSTRUCTION OF THE
MARKHAM BILLS LOCAL. IMPROVEMENTS AND THE
MAINTENANCE OF SUCH IMPROVEMENTS;
DETERMINING THE ESTIMATED CONSTRUCTION
AND MAINTENANCE COST OF THE MARKHAM
BILLS LOCAL IMPROVEMENTS; DIRECTING THE
ASSESSMENT COORDINATOR TO PREPARE A
TENTATIVE CAPITAL, ASSESSMENT ROLL AND A
TENTATIVE MAINTENANCE ASSESSMENT ROLL
BASED UPON THE METHODOLOGY SET FORTH
HEREIN; ESTABLISHING A PUBLIC HEARING TO
CONSIDER IMPOSITION OF THE PROPOSED CAPITAL
AND MAINTENANCE ASSESSMENTS AND THE
METHOD OF THEIR COLLECTION; DIRECTING THE
PROVISION OF NOTICE IN CONNECTION
THEREWITH; PROVIDING FOR SEVERABILITY AND
PROVIDING AN EFFECTIVE DATE.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION
OF THE CITY OF LONGWOOD, FLORIDA, AS FOLLOWS:
ART ICLEI
DEFINITIONS AND CONSTRUCTION
SECTION 1.01, DEFINITIONS. As used in this R-1,,tion, the following
terms shall have dw following meanings, -1— the context h—f otherwise requires.
Any capitalized tens, not defined h—in shall have the meaning u,c,ibed to such terms in
the Ordinance
"Adjusted Prepayment Amount" mesas the ,moan[ required to prepay die
Capital Assessment for each Tat Pmeel located in the Assessnenl Area as computed
pursuant Section 4.03(B) hereofand revised i,,u,lly pursuant to Seetioa 4.04(6) hereof.
"Annual Debt Service Component" meets the nmoum computed for each Tax
Puroel pucsoaat to Seaion 4.04(A) hereof
"Annnal Maintonance means the amount computed for euch Tax
P-1 pursuant to Section 5.03(A) heeof.
"Assessment Coordinator" means the person de,igaated by the City
Commusioa to be responsible fb, c—diaming the Assessments, e, such persoo's
designee.
"Assessment A—" nt—s 0te proposed Markham Hills Capiml and Mahttenanoe
Assessmem A- described in Article III h—f.
"Asvessnrents" means the Capitul Assessment, mtd the Meie ee—e
Assessments.
"Capital Assessment" means an atmusl special , —e,eel imposed against
property within the Assessment Are, to fund the Project Cost of the Markham Hills Local
Improvements, and related expenses, e—puPed in the manner described in Soction 4.04
I�
"Capital Assessment Collection C,,tl- mews the estimated cost to b, i,,,,,,d
by the City during any Fiscal Year in ",',,'Iran with the collection of the Cain.]
Ar—stesins.
'C,Pjt,j Assessment Cell -her Cost Ce P-me moms the amount computed
for each Tar Parcel p,,,,mt to Section 4.04(B) hereof.
"Capital A,,,,,,,,t Roll" means , nor -ad valorem aesessmenl roll relating to
the Project Cost ofthe Mshmar Hills Loc.] Thap—en—t, and ,],I,d expenses.
"Capital At—nntrtt Stl-Ily Di,wanrt Amm,f" means the amonnt computed
to, earth, Ttes fired p,,,,,,,t w Scanco 4.04(C) h,,,,f,
"Capital Cad" are— ell or any parties of the expenses that — pmp,,Iy
teth-ilh.lAk, no the acquisition, design, cons"teti., inalcleni., reemixtruction, renewal
or replacement (including der —lido., environmental mitigation and ,l—litso) of the
Marldrant Hill, Local Improvements and imposition of the Capital Ate —cm, under
g,,,,,Ily —thd ...... ting principles; and i,,I,idi,,g reimbursement to the City for
any fonds advanced for Capital Cost and interest In any i,t,,fU,d or inrrofnnd 1— it
such purposes.
"City" mem, the City of Longwood, , ennicipas corporation duty o,gmiz,d and
validly existiag nad-la, Incas of the State ofFloid.,
"City Attorney"meets the City's Attorney, or such pets —design.
"City Commission" me,ne, the City Con—mi.tt ofthe City.
"City Investment R-" means the City', average i—ehrert rate based en
Monthly lipilletre received for it, —trerte for the month or monilts For which the
ille—,,t rate i, being calculated.
Ti-I A,,,,,,( R—Wfip," —, the resolution described it, Sertir, 2.07
of the Ordinance that imposes the Assessments within the A--mt Area.
Ti—I Y—" mems the period --,mg on October I of each y... and
—tir,ittg through the next succeeding Sept —be, 30, or such other period , may be
ir—flbed by 1— ., the li—I year for the City.
"Government P,opr,ly"- -- —I property .—rd by the United S,— of
—ie,, the Sf- ofFl,d,h, , wanly, , special district, , municipal wrporetion or my
,f rh,i—P"fiw agencies ., P.1iti.1 subdivisions.
"Initial P,,p,ym,,( A.,,I.t" mr— the manual computed pmumt Seoio,
4,03(A) hereof her each T- P-1 located i, the Assessment Area t, prepay the Capital
Ae,-- i,, Poll.
M-1 Improvement" means a c,pit,] improvement ... —ted or installed by
the City for the special benefit of , neighborhood or other local ,,, f,, which special
assessments — imposed p,-- t. the Ordinance.
"M.i.ter—e" re— the op —fie. ..d mnintenmtw of the M.id— Hill,
Lee.[ Improvements, itieli,ilh,g d—irg, repairing, replacing landscaping .,d similar
—i—
"Maintenance means an "I'll special —S-e,t imposed ag,io,t
,cal p,,peny located within the Assessment Area 1, toed the Mm,leonee Cost of the
Markham MIN Local Improvements, and related expenses, e—pted i. the e,moer
described he Section 5.03 hereof.
"Maintenance As —es— C,Ileetkot Cow. o"., the estimated cost t, be
i,,,,,d by the City during any Fiscal Year in connection with the collection of the
Mailellmu Allllllele
"Mliltlllllll All-1111t C11111till, Colt ClIp—ot" .,.S the —oot
e..p.,td f., each 1.. Parcel po,msm to Seaw. 5.03(6) he.of.
"Maintenance A--tO Roll" mcaas , o,,-,d valorem assesameatt ,]I
relating to the M.iolee— Cost of the Mmkhm, Hills L-1 Improvements end related
e.P..,.
"W-o-ee Cost" mends all or any p,ni,, oftle, expenses thm me properly
ho,iloemle to M,i,t ...... under generally accepted o—e,tiog principals. ieel.dieg,
without limiting the generality of the foregoing, reimbumement to the City for any fieed,
.d,-.d for M.ioh,n.oee and im,-, on any io-fieed ., ml.fmd loan f., such
purpose.
"M.iote ... - Assessment Statutory Dill -It A,,,,,,(" means the --ot
eo.p.led to, e.eh T- P.ell p—me, le Section 5.03(C) he—f.
�., "Markbam Hill, Locni Improvements" menus the i,igation, ludsenpmg, street
lighting, updated sip,g,, trees, landscaping, fencing along Longwood Hills Road and
othu related improvements Iocated in and adjacent to the Assessment A—
"Ordinance" means Ordinance No. 01-1574 enacted by the City Commieeiou on
Iuae 18, 2001, as emended end supplemented by Ordinance No. 04-1701, enacted by the
City Commission on hAy 19, 2004.
"Plattwl Lot" means a single-fi—ily residential building lot located in the
Assessment Area that is described on n map or plat rocordsd in the Seminole County
Official R—ods.
"Project CosV' menu all or any portion of the expenses attributable to (A) the
Capital Coat ofthe Markban Mills Local Improvements, (B) the—t ioeurred by the City
to impose the Capital Assessments, and (C) any other costs or expense.. related tbemto.
"Property, Appraiser" means the Seminole County Property Ap;,u -
"Public Use Pareel" means any Platted Lot located within the Assessment Ann
that is used for public purposes mtd does not receive a special benefit f our constmetion
of the Mmkham Hills Local Improvements or the Maintonatice Ihereot includlo& but not
limited to, Oovemmmt Property, retention tens, rights -of -way and utility easements.
"Taz Pal eel" meets a parcel of real property to which the Ropatty Appraiser has
assigned a distinct ad valorem property tax ideotif lltwo cumber.
"Tax Roll" menus the real property ad vnlorcm tax assessment roll maimained by
the Property Appraiser Ibr the purpose fthe lavy and collection of od valorem taxes.
b
"Uniform Assessment Collection Act" mean, Sections 197.3632 and 197.3635,
Florida Statutes, or any successor statutes authorizing the collection of non -ad valorem
Assessments so the same bill as ad valorem taxes, and any applicable regulations
promulgated thereunder.
SECTION 1.02. INTERPRETATION. Unlass the comext indicates
otherwise, words importing the singular number include the pinwl number, and vice
voaa; the temta "hereof," "hereby;' "herein," "hereto," "hereunderand similar terms
refer to this Rasowtion; and tho t-,, "hereafter" mean, after, end the term "heretofore"
means befom, the etf-we date of dtls Resolution. Words of any geodes Include the
eorrelative words fthe other gender, unless the sense indicates otherwise.
SECTION 1.03. FINDINGS. It is hereby ascertained, da,mined and
` decl—d that:
(A) Pursuant to Article Vlll, Section 2(b) of dte Florida Constiwtion, and
Sections 166.021 and 166.041, Florida Stables, the City Commission ha, all power, of
local self-gov ,o—b1 to p,,fi— municipal functions and to rend&, municipal services
except ,heu prohibited by law and such power may be exercised by the enactment of
legislation in the f t of City ordinances.
(B) The City Commission may exuase any governmental, corporate, or
propnetary power for a municipal purpose except,hen expressly prohibited by law, and
the City Commission may legislate on any subject matter on which the Legislature may
act, except those s,bi,o, 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 Smmtea, is not relevant to imposition of A,se, —ts related to local
Improvements within the City.
(C) Tho City Commission bus enacted the Ordinance to provide for the creation
of Asses .— Areas (as defined in the Odin—) and authorize the imposition of
Assessment, to fund (1) the construction of Locnl Improvement, to benefit the real
property located therein and (2) the - of operating and maintaining Local
Improvements.
(D) The City Commission desires to create the Mnrkh— Hills Capital nod
Maintenance Assessment Area m an Assessment Area under the Ordinmtce to fiord the
Capital Cost and Maintenance Cost of the Markham Hill, Local Impmvemears. The
Markham Hills Local Impovements con,tiMW a Local Improvement as defined in the
Ordinance and the Maintenance Cost constitutes the Op soling Cost of Related Sereices,
m defined in the Ordinance.
(E) The Assessment Area includes only Platted Lots zoned for single-f ily
residential use. None of the real property Iocoted within the Assessment Area k used for
multi-farttily residential, commercial or other uses.
(F) Construction and Maintenance of the Markhwn I{ills Local Improvements
will pmvidc a special benefit to nil Platted Lot, Ioeated within the Asse -- Area by
improving and eMencing the exterior ,ubdi,mm, boundaries, the interior subdivision
areas, the subdivision identity turd the subdivision aesthetics wtd s,&ty. thus enhancing
8
the value, ..e and enjoyment of ... 1, —1 property. No to their use, Public Use Parcels
,,ill -1 derive . special benefit from eon—d. and Maintenance of the Markham Hills
L-1
(G) Each Platted Lot within the Aeseaemevt All, ,ill derive the smeo spacial
benefit from co,,t,,ti,, and M,it,,m,, of the Markham Hill, Local
Accordingly, it i, fie, and reasonable to apportion the Project C- and the M.i.e..ee
Cog of the M.,kh... Hills Local Improvements equally .,,-g each Planed Lot within
A—,.- Area.
(H) to order to reduce the fle—ml impact the Capital A.e—le- will h—
on the —1 pop-y -,,, in the Assessment A— the City has decided to provide . 10-
yeu internal I— to the "m property e—e, f,, their share of the ll,,j,,t C- to, A
p—H. 1--t will be charged each year based on the City Imestmem Rate. The City
has d,,id,d that the maximum interest -, that will be charged Is ei, p,,,,,t (6%) p,,
Y-
0) The City Commission hereby finds and dot—i— that the Assessments, to
It, imposed i, accord— with this R-1,ti,,t, provide an equitable method of fit,,fi,,g
the em,tmaim and Wmteoa— ofth, Markham Hill, Local lmprovemeatts by fairly
o,d reasonably ellocatiog the —t bneed on the special b ... fit derived by the —I
property, i, the manner hueinnfler described.
ARTICLE 11
NOTICE AND PUBLIC HEARING
SECTION 2.01. PUBLIC HEARING. A poblie he,ingwill beo,ndaeted by
the City Comtniesion at 7:00 P.M_, or as soon thereafter as the matte, can be heard, on
September 7, 2005, at City Hall located a1175 West Warren Avenue, Longwood, Florida
to consider (A) ereavon of the Assessment Area, (W imposmon of the Assessments, and
(C) collection ofthe Assessments pursuant to the Uniform Aeeessmem Collection Act.
SECTION 2.02. NOTICE BY PUBLICATION. Upon completion of the
tentative Capital Assessment Roll and the twtative Maint—, Assessment Roll, the
Assessment Coordinator shell publish a notice of the public hearing authorized by
Section 2A1 hue,f in the manner wd the time provided in Section 2.05 of the
Ordinance. Such notice shall be in substantially the form attached hoer, as Appendix A.
SECTION 2.03. NOTICE BY MAIL. Upon completion of the tentative
Capital Assessment Roll and the tenmtive Maintenance Assessment Roll, the Assessment
Coordinaor shall, at the time and in the I—im, specified in Section 2.06 of the
Ordinance, provide fit class mailed notice of the public hearing nuthorized by Section
2.01 hereof to each real property owner proposed to be assessed at the address indicated
on the Tax Roll. Sueh notice shall be io ,b,tmtially the form attached hereto as
Appendix B.
ARTICLE III
DESCRIPTION OF PROPOSED ASSESSMENTS
The City Commission proposes to create the Markbant Hills Capital end
Maintenance Assess,- Area including the reel property loaned Mlhin the Markham
Hills Subdivision, as more specifically identified in Appendix C aWehed here(,. The
Assessment Area is proposed for the p,Fe,c of enhancing the use and enjoyment of real
property loeated therein by funding (he Pr ject Cost vtd Mainteonnce Cost of the
Markham Hills Local Impro.Gnenls.
ARTICLE IV
CAPITAL ASSESSMENTS
SECTION4.01. ESTIMATED CAPITAL COST. The estimated Capital
Cost of the Markham Hills Local Improveanents is $78,0W The Projom Cost of the
Markham Hills Local Improvements will be fomded through the imposition of Capital
Assessmems against property located io the Assesemwt Area m the manner set forth in
'his Miele IV.
SECTION4.02. IMPOSITION OF CAPITAL ASSESSMENTS. The
Capital Assessments shell be imposed against real properly located within the
Assessmem Are. foc a period often (10) yeazs. The first annual Capital Assessment will
be imemded om the ad valorem tax bill to be mailed m Ootober or November 2005. when
imposed, the Capital Assessment for e.cb F'iseal Year shall eonstimte a lie, upon the Tax
Parcels loomed m the Assessinem Area, pumuanl to the Ordinance.
SECTION 4.03. PREPAYMENTAMOUNTS.
(A) 'Che Initial Prepoymem Am.- for eaoh Tax Panel 1—led within the
Assessment Aeea shall be shall be the amount detennimed by (1) dividing me number oI
Platted Lots atuibmabl, sueh T.x Parcel by the total Platted Lots attdbmtable to Tax
Parcels within 0te Assessment Area, and (2) mulliplying the result by Ibe estimated
Capital Cost oftee Markham Hills Local Improvemens.
(➢) Following the initial pmp,yment period described is Seetion 4.05 hereof,
Lk Adjusted Prepayment A— t shall be set egaal to the lai'ial Prep.ymeet.Am—A for
^ 12
each Tax Parcel, other that, those Tax P—Is as to which the Assessment has beeo
prepaid. The Adjusted Prepayment Amount for each Tax Parcel shall be revised
annually, as provided in S-ioa 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 manner set forth io Phis Section 4.04,
(A) ANNUAL DEBT SERVICE COMPONENT. The "Aaoaal Debt Service
Component" shall be computed for each Fiscal Year is ,hid, the Initial Prepayment
Amount (or Adjusted Prepayment Amount, ifapplimbic) of the Tax Parcel is outstanding
as follm s:
_ (1) "[he Assessment Coordioaor shall first calculate an annual interest
rate wmputed as the lesser of (i) the City Inveshnetn Rate, or (i) as interest rate
equal to six percent (6%) per year.
(2) The Assessment Coordioamr shall next cnlcnlate the amount of
principal due for the Tax Parcel by dividiag (i) the Tex Parwfs laitinl Prepayment
Amount (or Adjusted Prepay—ot Amount, if applicable), by (if, it,, number of
r—fining yenta the Assessment is payable, which shall initially be for a period of
ten (10) y—
(3) The Assessment Coordinator shall 11 determine the interest
payable by multiplying (i) the mmnal interest rate computed in (I) above, by Li)
the Initial Prepayment Amount (or Adjusted Prepayment Amount, if applicable).
13
(4) The Annnal Debt Service Component is then ealealated os the sum
of the amonnt determined in (2) and (3) above.
(B) CAPITAL ASSESSMENT COLLECTION COST COMPONENT. The
"Capital Aeaeaement Collection Cost Component" shall be computed each Piseal Yea, for
each Tax Parcel by (1) dividing (a) the Capital Assessment Collection Cost by (h) the
total number of Platted Lots located in the Assessment Aron for which no prepayment has
been received, and (2) multiplying the result by the number Platted Lots athibutable to
such Tax Parcel.
(C) CAPITAL ASSESSMENf STATUTORY DISCOUNT AMOUNT. The
"Capital Assessment Statutory Discount Amount" is the amount allowed by law as the
_ ..i.e. discoum for early payments of ad vnlotem taxes and von -ad valorem
assessments placed on the tax bill. The "Capital AseessrnenI Statutory Discount
Amount" shall be computed for each Tex N-1 as the amonol 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 Componem,
from (2) the amount computed by dividing bt) the sum of (i) the Annual Debt Service
Component and (ii) the Capital Assessment Collcaion Cost Component, by (b) the factor
of 0.96,
(D) CAPITAL ASSESSMENT. The annual Capital Assessment for each Tax
Parcel shall be computed as the snm of (I) the Acnonl Debt Service Component, (2) the
14
Capital Assessment Collection Cost Component and (3) the Capital Assessment Statutory
Diseount Amount.
(E) REVISION OF DIUSTED PREPAYMENT AMOUNT. Upon
e-ifeatiea of the Capital Assessment Roll far each Fiscal Yaar, the Adjusted
Prepayment Amount for weh Tax Parcel small be recomputed by deducting (1) the
principal wmponem of the Annual Debt Service Component determined is Seale,
4.04(A)(2) above and included on the Capital Assessment Roll 1'or the Tax Pa —I, from
(2) the Adjusted Prepayment Amount utilized to compute the ananal Capital Assessment
included on the Capital Assessment Roll for such Tax Parcel.
SECTION 4.05. INITIAL PREPAYMENT OPTION.
(A) Following adoption of the Final Asses —at Resolution, the Assessment
Coordinator shall provide first class mailed notice to the owner of each Tax Parcel
subpc, to the Capital Assessment of the ownet's option to prepay all future annual
Capital Assessments. On of prior to Septenber 30, 2005, the osmec of each Tax Parcel
sabjeet to the Capital Assessment shall be atitled Lo prepay all future annual Capital
Assessments, upon payment of the initial Prepaymeat Amount.
(B) The amonm of all prepayments made pursuant to this Seetion 4.05 shall be
final. The City shall not be required m refund any portion of a prepayment if the actual
Capital Cost ofthe Markh.h Fulls Local Imp--als is less Ihua the estimated Capital
Cost upon which sueh the laitial Prepayment Amount was computed.
SECTION4.06. ADDITIONAL PREPAYMENT OPTION.
(A) F,Iio,,i,,g the date specified in the notice provided pursuant W Scalbal
4.05(A) hereof, .. such late, date as the City C,,,,i,,i,n may allow i, its solo
discretion, the a—, of each Coe Pmel snbi,,t to the Capital Assessments shall be
entitled to prepay all filWee unpaid ennnal Capital Aseall—c- opm payment of all
=o-cepelaotheAdj,sted Prepayment Amount for Tax P—al.
HD D,,i,g any period comnteuciag on the date the 'ol000 Capitol Assessment
Rail is certified III "Poetical P"Isal to the Whom A,,,,,,,t C,11,ati,, Act and
,,afiog ca the next data on which unpaid elf valorem hoolls bc,.,,a dehmqllele, the City
may aid— the —o- ,q,i,d to prepay the faccol -paid annual Capital A,,e,,,,,t,
for the T. P..l by the al -oat of the Capital A—s—1 that has be,,, certified for
collection with respect to such Tal, Ptuall.
(C) The amount of all posply,11t, ,,ad, pursuant to this Section 4.06 shall be
fi,,[. The City shall not be required to refund any panic, of , p,,p,y,, I if(]) the
Capital Cost of the Ma,khae, Hills Local hoplo—cat, is Is,, fall, th, amotmt upon
which such Adjusted Neislyeleat A111-1 was computed, ., (2) annual Capital
Assess— will not be imposed to, the full laaabe, of ye— lallichelled W the time of
such prepayment.
SECTION 4.07. MANDATORY PREPAYMENT.
(A) the —ea, of . Tax Palo,[ subject a the Capital A111111111t shall
immediately prepay all fiat— unpaid annual Capital Assessments for such'Fm Parcel if
16
(1) the Tax Parcel i, acquired by a public entity tivough condemnation, negotiated sale or
otherwise, or (2) a tax certificate has been issued and remains oo—ding in respect of
the To, Parcel end the City, at its sole option, elects to accelerate the Capital Assessment
The amount req,,ved to prepay the furore unpaid anon.] Capital Assessments will be
equal to the Adjusted Prepayment Amount for such Tax Parcel.
(B) During any period commencing on the date the annual Capital Assessment
Roll is certified for cohesion pure...( to the UniConn Assessment Collection Act and
ending oa the next date oo which unpaid ed valorem taxes become delinquent, the City
may reduce the amount required to prepay the future unpaid annual Capital Assessments
for the Tex Parcel by the amount of the Capital Assessment that has been certified far
collection with respect to.s,ch Tax P-1.
(C) The amount of A prepayments made pure...( to this Section 4.07 shall be
Mal. The City shall not be required to relhnd vty portion of a prepayt... t if(]) the
Capital Cost of the Markbam Hill, Local Improveanea t, is less than the moon.( upon
which such Adjusted Prepayment Amount was computed, or (2) annual Capital
Asses .— will cot be impo,ed for the full nwnber of years anticipated at the time of
such prepayment.
SECTION 4.08. REALLOCATION UPON FUTURE SUBDIVISION.
(A) Upon subdivision of any I. Pmeel Iocated within the Assessment Area
that is subject to the Capital Assessmeel, end e—plioo. with the conditions set forth
below, the Adjusted Prepayment Amount for such Tax Pmeel shall be reallocated among
the subdivided parcels.
(B) In order to have the Adjusted Prepey—t Amoont for such Tax Parcel
reallocated in conneelien with arty such subdivision, the owner shall be required to apply
to the City end comply with each of the following conditions:
(1) a recorded plat, approved site plmt or compazable doatment must be
provided to the City sutTcient in detail to describe adequately the locavioo of the
Tax Parcel and the individual parcels m the poop e,,bdi,i,ioo;
(2) the Property Appraiser moat have assigned distioet ad valorem
propetty tax identification numbus to each Individual subdivided parcel e,
committed m writing to assign sneh n,—b— prior to the next ensuing August I or
eny We, date approved by the City that will not prevent timely certificatien of the
Capital Assessment Roll m accordance with the ltniform Assessment Collection
Act;
(3) at the expense of the real property ownu, an appraisal must be+
provided by a "certified general a,,ekt,," as defined io Section 475.611(g),
Florida Statutes, approved by the City, which indicates the fair market value oflhe
Tax Parcel prior to the subdivision and the fair mark,t value of each iodividuel
18
subdivided parcel; in determining the fair market value of the individual
subdivided parcels, the appraises may take into oonsiduation any imftsswcture
impovements that are then u,du coostmetron if funds s,fTl6- for then
completion ore secured to the satisfaction of the City Attorney;
(4) a proposed reallocation,flh, Adjusted Prepayment Amount to each
individual parcel must be provided to the City; provided however, that no portion
of the Adjusted Pmpaymem A-- may be reallocated to real property proposed
for dedtcatiou to the public or to common use fthe ,bdi,id,d parcels;
(5) the fair market vslue of ench separate parcel oRarthe subdivision
must be at least five times the Adjusted Prepayment Amount reallocated I] to;
and
(6) the real property owner shall pay en assessmonI reallocation fee to
the City for tech individual parcel resulting from the sobdivisioq in an vnount to
be e,Mblisb,d by resolution of the City Commission.
(C) Ifdr, owner ofmry Tax Parcel subject to the Capital Assessment subdivides
such Tax Parcel and fills to comply with the foregoing conditions, the City shall
reallocate the Adjusted Prepayment Amount among dte .subdivided parcels, based upon
the land vale,, vthout improvements, assessed to each subdivided parcel by the Property
Appraiser. At its sole option, the City may obtain m appraisal ofth, subdivided parcels
at any time and reallocate the Adjusted Prepayment Amoomt based upon the land value,
without imp—o—o a, reflected im dre appraisal. If an appraisal k obtained, the cost of
19
the appraisal will be allocated among the subdivided parcels on the bneis of the valve
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 nod determined that the foregoing method of reallocating
the Adjusted Prepayment Amount among s,,bdi,ided parcels is fit and rcasomable,
taking into consideration the opportunity for reallocation available to the owner and the
requirement to provide adequate security for the City.
(D) Notwithstanding the forcgoing, if a Tax Pmcel includes more than one
Platted Lot, the Capital Assessment imposed against such Tax Pmecl may be reat7oc.led
vg the Platted Lots upon (1) application of the owner and (2) aasip,cat of a distinct
_ ad valorem propeny tax identiticatiom lumber to each Platted Lot or any combined- of
Platted Lots by the Property Appraise,
SECTION 4.09, CAPITAL ASSESSMENT ROLL. 'Che Assessment
Coordinator is hereby directed to prepare a final eslonst, of the Capital Cost of the
Markham Hills Local Improvements and to prepare the preliminary Capital Assessment
Roll in the roamer provided in the Ordinance. The Assessment Coordinator shall
apportion the Capital Cost fthe Markham Hllk Local Improvements among the parcels
of real Oganq within dte Assessment A— 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 cons[med m require that [he Assessment troll be irr printed Conn if the amount of the
20
Capital M—S-1 f . each T,, P-1 can b, dtmi,,d by on of, —op— I=i,,[
available to the public.
ARTICLE V
MAINTENANCE ASSESSMENTS
SECTION 5.01, ESTIMATED MAINTENANCE COST. The estimated
Maintenance Cost of the Makham dills local Improvemens is $4,740 per Fiscal Year.
The Maintenance Cost of the Markham Hills Local Improvements will be funded through
the imposition of Maintenance Assessments against real property loaned in the
Assessment Area in the manner set lorth in Article V hereof.
SECTION 5.01 IMPOSITION OF MAINTENANCE ASSESSMENTS.
The Maintenance Assessments shall be imposed against all real property lamed wilhin
the Assessmeui A— for eselr Fiscal Year, other thmt Public Use Parcels, and shall be
computed in aceordmtee with this Article V. When imposed, the Maintenance
Assessment for each Fiscal Ye, 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 cumual Maiotwrance Assessments shall be computed for each Tac
Parcel located in till Assessment Arco, other than Public Use Parcels, in the manner set
forth in this Section 5.03.
(A) ANNUAL MAINTENANCE COMPONENT. The "Mnual Maintentmee
Component" shell be calculated for each U-1 Year for each Tax Parcel by (1) dividing
(a) the Maintenance Cost of the Markham Hills Local Improvements b} (b) the taal
22
number of Platted Lots located in the Assessme I Area, bad (2) maltiplying the result by
the number of Platted Lots attributable to such Tax Parcel
(B) MAINTENANCE ASSESSMENT COLLECTION COST COMPONENT.
The "Maintenance Ase —t 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 Plated Lots located in the Assessment Aroa,
and (2) maltiplying the result by the number Plotted Lots attributable to -eh Tax P—el.
(C) MAINTENANCE ASSESSMENT STATUTORY DISCOUNT AMOUNT.
The "Maiateoaace Assessment Slotmory Discount Ala—b" shall be computed for eabh
Tax parcel as the amount allowed by law as the maximum disconot for early payment of
_ ad valorem taxes and non -ad valorem assessments, seen bmeaet to be c tealated by
dedneting (I) the sum of (a) the Anneal Maintenance Component and (b) the
Maintenance Assessment Collection Cost Component, flour (2) the atn000t competed by
dividing (a) the sam of (i) the Anneal Maintenance Component and Ci) the Maintenance
Assessment Collection Cost Component, by (b) the factor of0.96.
(D) MAINTENANCE ASSESSMENT. the anaual Mainteaance Assessment
for oath Tax P-1 shall be competed as the sour of (1) the Annual Maiat—. ce
Component, (2) the Maintenance Assessment Collection Cost Componemt, and (3) the
Maintenance Assessment Ststmory Discount Amount.
SECTION 5.04. MAINTENANCE ASSESSMENT ROLL. The Assessment
Coordinator is hereby directed to prepare a lino) estimate of the Maintenance Cost of the
23
M,kl,,,, Ifill, I. —I Improvement, end to prepare the pofib,i,my Maintenance
Assessment R,11 i, the manner provided i, the Odmooe, The Assessment C,,,dib,,,,
A,11 apportion the Maintenance Cost of the Markham Hill, Local lopot,e—t, wnong
the parcel, of real property within the Assessment Aroa as reflected on the Tex Roll to
emfomily with thit AAM, V. The estimate of Nhti,lm— C- and the Mi,,W,m,,
Assessment Roll shall be —iot.ioed on file .1 City Hell end open to public inspection.
The foregoing shall not be eeo—ed to oe,tio, that the MoollbIll, AIIIIIlt R,11 be
i, printed Fm if the a,w,t ofth, Maintenance . ..... ot f,, each Tax P-1 can be
determined by use of. computer wmi,,,] available to the public.
ARTICLE VI
GENERAL PROVISIONS
SECTION 6.01. METHOD OF COLLECTION. llto Asseasmems shall be
oollected pursuant to the Unif mt Assessmeart Collection Act.
SECTION 6.02. SEVERARILITY. If arty clause. section or provision of this
Resolution shall be declared nnconsdMitoval 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 theraof had not been incorporated herein.
SECTION 6.03. CONFLICTS. All resolutions or parts thereof in conflict
herewith are hereby repealed to the emad ofsoeh conflict.
[Remnia&u of page intentionally laft bi nk]
SECTION 6.04. EFFECTIVE DATE. This Res 1,6,e .shall take effect
immediately upon its adoption.
DULY ADOPTED this ISth day oM,gast, 2005.
CITY OF LONG WOOD, FLORIDA
N.G. "Batch" Bundy, Je, M o�
ATTEST:
SsrC ah M. Mijazes, Ciry�C e�k —
Approved as to fona avd —'-t—
RIcI(ard S: Tayloi, It., �ity�ttomey
APPENDIX
FORM OF NOTICE TO BE PUBLISHED
-August 18, H05
[INSERT SMALL MAP OF ASSESSMENT ARFA[
NOTICE OF HEARING TO IMPOSE AND
PRO VIDE FOR COLLECTION OF SPECIAL ASSESSMENTS
IN THE MARKHAM HILLS CAPITAL AND MAINTENANCE
ASSESSMENT AREA
Netiee is hereby given that the City Commission of the City of Longwood will
conduct a public hearing to consill u crenthat of the Markham Hills Capital and
Mnintenaace Assessment Area, as shown above, and impositina of,pui,i assessments to
fend the coosWetbe and maivtenanee costs of the Mmkhant Ifills Ieoal improvements,
including landscaping, i igation, lighting, sigaag,, fencing and other related
improvements within the Assessment Area The hearing will be held at 7:00 P.M., or as
on thereafter as the matter can be heard, on September 7, 2005, at City Hall, 175 West
Warren Avenue, Longwood, Florida, for the purpose of receiving public comment oa the
proposed Markham Hills Capital and Mahn ennaee Assessvnent Area and collection ofthe
tents on the ad valorem hm bill. All affected real property owners have .right to
appear of the hearing end to Yle written objections with the City Clerk anytime prior to
the public heatiag. If a person decides to eppenl any decision made by the City
Commission faith respect to any matter considered at the hearing, such person will need a
cord of the proceedings and may need to utsare that a verbatim record is made,
including the testimony and evidence upon whieb the appenl is to be made. In
wrdanc with the Americans with Disabilities Alt, pars needing a special
modalion o interpreter to participate in this poo—ding should co t the
City'st ADA Coordivmot at 407/260-3481 at least 48 hours prior to the dateofthe
hearing.
SUe assessment for each "'parcel .""I
real property will be based on the number of
platted Iols attributable to each parcel of reel property within the proposed Markham
Hills Cnpiml and Maintenance Assessment Area. Amore specifie description of the
inep—tal'ats and the method of computing We as m for each parcel of real
property"
et forth in the initial Assessment Resolution adopted by the City
Commission on Augwt 15, 2005. Copies of the Initial Assessaent Resolution and the
preliminary Assessment Roll are available for inspection at City Hell, located at 175
West Warren Avenue, Longwood, Florida.
The assessments will be whetted oa the A valorem tax bill commencing with the
tax bill to be mailed in October or November 2005, as authorized by Section 197.3632,
Fletida Starnes. 'Cho capital portion of the assess eons will be whetted over a period of
10 yews. Fail— m pay the nsscssmeans will cause a lax c,aifi—t, w be i,—d epmt
the reel property which may It m u loss of title.
If you have any questions, please ...(,,I the City's Ass --t Co..dioemt et
4071260-3475.
CITY OF LONG WOOD, FLOMDA
A-2
APPENDIX B
FORM OF NOTICE TO BE MAILED
CITY OF LONGWOOD
175 West Warren Avenue
Longwood, Florida 32750
407/260-3440
m
[Property Owner Nmne]
[Street Address]
[City, State and zip]
Re: Parcel Numb,,[Insets Number]
Mmkhvn Hill, Capital and Maiotenaoae Assessment Area
Dear Property Owner:
The City of Longwood is considering creation of the Markham Hills Capital and
Maintenance A Area m impose special asseesinents to fund the co —,than
and maintenance costs ,f the Markham Hills local improvements, including landscaping,
irrigation, lighting, sip g,, featcing and other related services within the Assessment
Area. The assessment for each parcel of rent pmperty will be based on the numb,, of
platted lots attributable m —1, parcel of real property within the proposed Markham
Hills Capital aad Maintenance Assessment Area. A more specific description of the
improvement, and the method of computing the assessment for each parcel of rent
property are set forth in the Initial Assessmml Resolution adopted by the City
Commission oo August 15, 2005. Copies ofth, Initial Assessment Resolution aad 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 w this let -
The City i—ad, to include annual assessments on your ad valorem tax bill with
the fir,t payment on the bill to be moiled in October or November 2005, The capital
portion ofthe ae,esameats will be collected over a period of 10 yeas. Failure to pay your
meta will cause a tax certificate to be issued against the real property which may
caul' in a Ions of title. The City Commission will hold a public bearing at TOO P.M., or
as on thereafter as the matter can be heard, on September 7, 2005, at City Hell located
at 175 West Warren Avenue, Longwood, Florida, for the purpose of receiving comments
t the proposed Markham Hill, Capitol and Maintemmce Assessment A—, incladmg
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 tha public
hearing.
Ifyou decide to appeal any decision made by the City Commission with respect to
any matter eottsidered at the hearing, you will seed a record of the proceedings and may
need to eosum that a verbatim record is made, including the testimony and evidence upon
which the appeal is to be made, la accordance with the Americans with Disabilities Act,
if you need a special acemnmodotion or m i-M,oter to partioipate in this proceeding,
please contact the City's ADA Coordinator at 407/260-3481 at least 48 hours prior to the
date fthe hearing.
Questions regarding your assessment and the process for collec[ioo may be
directed to the City', Asses,mout Coordinator to 407/260-3475.
CITY OF LONGWOOD, FLORIDA
.... « SEND NO MONEY NOW. THIS IS NOT AN INVOICE° « « . .
Markham Hill, Capiml and Maintenance A—,-- Area
[Property Owner Name]
Parcel Nmnber [lose. Number]
Number of Platted Lots
jh,— Amoontj
Amount to make full payment of capital po.ion
[Lien A —Ill
Number ofoapitat paymonts
to
Annual Capital Amouat(if not prepaid)
[lose. Amoontj
A—"] Meintenonce Amount
[Invert Amoontl
1'1111 Annual Amount (if not prepaid)
[lose. Amount]
« « « t -SEND MONEY NOW. THIS IS NOT AN INVOICE' ' «
APPENDIX C
DESCRIPTION OF PARCELS IN THE MARKHAM HILLS
CAPITAL AND MAINTENANCE ASSESSMENT AREA
APPENDIX C