Resolution 06-1146RESOLUTION NO.06-1146
A RESOLUTION OF THE CITY COMMISSION OF THE
CITY OF LONGWOOD AMENDING AND RESTATING
IN ITS ENTIRETY RESOLUTION NO. 05-1123
ENTITLED "A RESOLUTION OF THE CITY
COMMISSION OF THE CITY OF LONGWOOD,
FLORIDA, DESCRIBING THE REAL PROPERTY TO BE
LOCATED WITHIN THE PROPOSED LONGWOOD
GROVES CAPITAL AND MAINTENANCE
ASSESSMENT AREA; DETERMINING THAT SUCH
REAL PROPERTY WILL DERIVE A SPECIAL BENEFIT
FROM CONSTRUCTION OF THE LONGWOOD GROVES
LOCAL IMPROVEMENTS AND THE MAINTENANCE
OF SUCH IMPROVEMENTS; DETERMNING THE
ESTIMATED CONSTRUCTION AND MAINTENANCE
COST OF THE LONGWOOD GROVES 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:
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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.
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 annually 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 amount computed for each Tax
Parcel pursuant to Section 5.03(A) hereof.
"Assessment Coordinator" means the person designated by the City
Commission to be responsible for coordinating the Assessments, or such person's
designee.
"Assessment Area" means the proposed Longwood Groves Capital and
Maintenance Assessment Area described in Article III hereof.
"Assessments" means the Capital Assessments and the Maintenance
Assessments.
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"Capital Assessment" means an annual special assessment imposed against
property within the Assessment Area to fund the Project Cost of the Longwood Groves
Local Improvements, and related expenses, computed in the manner described in Section
4.04 hereof.
"Capital Assessment Collection Cost" means the estimated cost to be incurred
by the City during any Fiscal Year in connection 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 Longwood Groves 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
Longwood Groves Local Improvements 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.
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"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.
"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 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.
"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.
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"Longwood Groves Local Improvements" means the irrigation, landscaping,
street lighting, updated signage, trees, monuments at the W. Church Ave. and W. Warren
Ave. entrances, landscaping, brick fencing along the W. Church Avenue boundary and
other related improvements located in and adjacent to the Assessment Area.
"Maintenance" means the operation and maintenance of the Longwood Groves
Local Improvements, including cleaning, repairing, replacing landscaping and similar
services.
"Maintenance Assessment" means an annual special assessment imposed against
real property located within the Assessment Area to fund the Maintenance Cost of the
Longwood Groves Local Improvements, and related expenses, computed in the manner
described in Section 5.03 hereof.
"Maintenance Assessment Collection Cost" means the estimated cost to be
incurred by the City during any Fiscal Year in connection 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 Longwood Groves Local Improvements and
related expenses.
"Maintenance Cost" means all or any portion of the expenses that are properly
attributable to Maintenance under generally accepted accounting principals, including,
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without limiting the generality of the foregoing, reimbursement to the City for any funds
advanced for Maintenance and interest on any interfund or intrafund loan for such
purpose.
"Maintenance Assessment Statutory Discount Amount" means the amount
computed for each Tax Parcel pursuant to Section 5.03(C) hereof.
"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.
"Platted Lot" means a single-family residential building lot located in the
Assessment Area that is described on a map or plat recorded in the Seminole County
Official Records.
"Project Cost" means all or any portion of the expenses attributable to (A) the
Capital Cost of the Longwood Groves 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 Longwood Groves Local Improvements or the Maintenance thereof, including, but
not limited to, Government Property, retention areas, rights -of -way and utility easements.
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"Tag 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 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 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. 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 166.021(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 in 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 Longwood Groves Capital and
Maintenance Assessment Area as an Assessment Area under the Ordinance to fund the
Capital Cost and Maintenance Cost of the Longwood Groves Local Improvements. The
Longwood Groves 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.
(E) 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 the Longwood Groves 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 Longwood Groves Local Improvements.
(G) Each Platted Lot within the Assessment Area will derive the same special
benefit from construction and Maintenance of the Longwood Groves Local
Improvements. Accordingly, it is fair and reasonable to apportion the Project Cost and
the Maintenance Cost of the Longwood Groves Local Improvements equally among each
Platted Lot within Assessment Area.
(H) In order to reduce the financial impact the Capital Assessments will have
on the real property owners in the Assessment Area, the City has decided to provide a 13-
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
has decided that the maximum interest rate that will be charged is six percent (6%) per
year.
(I) 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 Longwood Groves Local Improvements by
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fairly and reasonably allocating the cost based on the special benefit derived by the real
property, in the manner hereinafter described.
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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
August 28, 2006, 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.
SECTION 2.02. NOTICE 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 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 2.03. NOTICE BY MAIL. Upon completion of the tentative
Capital Assessment Roll and the tentative Maintenance Assessment Roll, 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
2.01 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 III
DESCRIPTION OF PROPOSED ASSESSMENTS
The City Commission proposes to create the Longwood Groves Capital and
Maintenance Assessment Area including the real property located within the Longwood
Groves 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
Longwood Groves Local Improvements.
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ARTICLE IV
CAPITAL ASSESSMENTS
SECTION 4.01. ESTIMATED CAPITAL COST. The estimated Capital
Cost of the Longwood Groves Local Improvements is $325,000. The Project Cost of the
Longwood Groves Local Improvements will be funded through the imposition of Capital
Assessments against property located in the Assessment Area in the manner set forth in
this Article IV.
SECTION 4.02. IMPOSITION OF CAPITAL ASSESSMENTS. The
Capital Assessments shall be imposed against real property located within the
Assessment Area for a period of thirteen (13) years. The first annual Capital Assessment
will be included on the ad valorem tax bill to be mailed in October or November 2005.
When imposed, the Capital Assessment for each Fiscal Year 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 Longwood Groves Local Improvements.
(B) Following the initial prepayment period described in Section 4.05 hereof,
the Adjusted Prepayment Amount shall be set equal to the 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 manner 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 Amount, 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 Assessment 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 "Capital 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 ASSESSMENT. The annual Capital Assessment for each Tax
Parcel shall be computed as the sum of (1) the Annual 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 PREPAYMENT AMOUNT. Upon
certification of the Capital Assessment Roll for each Fiscal Year, the Adjusted
Prepayment Amount for each Tax Parcel shall be 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 Tax Parcel.
SECTION 4.05. 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 Capital Assessment of the owner's option to prepay all future annual
Capital Assessments. On or prior to September 30, 2005, the owner of each Tax Parcel
subject to the Capital Assessment shall be entitled 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 Longwood Groves 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. ADDITIONAL PREPAYMENT 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 annual Capital 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 Capital 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 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 4.06 shall be
final. The City shall not be required to refund any portion of a prepayment if (1) the
Capital Cost of the Longwood Groves 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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(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 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 commencing on the date the annual Capital 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 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 any portion of a prepayment if (1) the
Capital Cost of the Longwood Groves 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.
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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 defined in Section 475.611(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 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 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 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 City.
(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
Longwood Groves Local Improvements and to prepare the preliminary Capital
Assessment Roll in the manner provided in the Ordinance. The Assessment Coordinator
shall apportion the Capital Cost of the Longwood Groves Local Improvements among the
parcels of real property within the Assessment 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 form if the
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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 Longwood Groves Local Improvements is $4,521 per Fiscal
Year. The Maintenance Cost of the Longwood Groves Local Improvements will be
funded through the imposition of Maintenance Assessments against real property located
in the Assessment Area in the manner set forth in Article V hereof.
SECTION 5.02. IMPOSITION OF MAINTENANCE ASSESSMENTS.
The Maintenance Assessments shall be imposed against all real property located within
the Assessment Area for each Fiscal Year, other than Public Use Parcels, and shall be
computed in accordance with this Article V. The first annual Maintenance Assessment
will be included on the ad valorem tax bill to be mailed in October or November 2006.
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 Longwood Groves Local Improvements by (b) the total
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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" 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 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 Amount.
SECTION 5.04. MAINTENANCE ASSESSMENT ROLL. The Assessment
Coordinator is hereby directed to prepare a final estimate of the Maintenance Cost of the
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Longwood Groves 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 Longwood Groves 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.
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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]
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SECTION 6.04. EFFECTIVE DATE. This Resolution shall take effect
immediately upon its adoption.
DULY ADOPTED this 7th day of August, 2006.
ATTEST:
Sarah M.,Mirus, City Clerk
APPROVED AS TO FORM AND
CORRECTNESS:
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CITY OF LONGWOOD, FLORIDA
I_\» ma 7 ►:i_\
FORM OF NOTICE TO BE PUBLISHED
To Be Published on or before August 8, 2006
[INSERT SMALL MAP OF ASSESSMENT AREA]
NOTICE OF HEARING TO IMPOSE AND
PROVIDE FOR COLLECTION OF SPECIAL ASSESSMENTS
IN THE LONGWOOD GROVES 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 continued imposition of assessments in the
Longwood Groves Capital and Maintenance Assessment Area, as shown above, and
imposition of special assessments to fund the construction and maintenance costs of the
Longwood Groves local improvements, including landscaping, irrigation, lighting,
signage, fencing 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
August 28, 2006, at City Hall, 175 West Warren Avenue, Longwood, Florida, for the
purpose of receiving public comment on the continued imposition and collection of the
assessments on the ad valorem tax bill, including lengthening the time period over which
the capital assessments will be paid and the imposition of maintenance assessments. 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 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 is based on the number of platted
lots attributable to each parcel of real property within the Longwood Groves 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 Commission on August 7, 2006.
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 capital assessments will continue to be collected on the ad valorem tax bill
which commenced with the tax bill mailed in November 2005 and the maintenance
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may,
assessments are to be collected on the ad valorem tax bill commencing with the tax bill to
be mailed in November 2006, as authorized by Section 197.3632, Florida Statutes. The
capital portion of the assessments will be collected over a period of 13 years, which
commenced with the tax bill mailed in November 2005. 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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APPENDIX B
FORM OF NOTICE TO BE MAILED
CITY OF LONGWOOD
175 West Warren Avenue
Longwood, Florida 32750
407/260-3440
August_, 2006
[Property Owner Name]
[Street Address]
[City, State and zip]
Re: Parcel Number [Insert Number]
Longwood Groves Capital and Maintenance Assessment Area
Dear Property Owner:
The City of Longwood created the Longwood Groves Capital and Maintenance
Assessment Area to impose special assessments to fund the construction and maintenance
costs of the Longwood Groves local improvements, including landscaping, irrigation,
lighting, signage, fencing and other related services within the Assessment Area. The
assessment for each parcel of real property is based on the number of platted lots
attributable to each parcel of real property within the Longwood Groves Capital and
Maintenance Assessment Area. The capital portion of the assessments was approved and
was placed on the tax bill mailed in November 2005 and the maintenance portion of the
assessments is proposed to commence with the tax bill to be mailed in November 2006. 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 Commission on August 7, 2006. 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 continue collection of the assessments on your ad valorem tax
bill. The capital portion of the assessments commenced collection with the tax bill
mailed in November 2005 and is proposed to continue for another 12 years. The
maintenance assessment is proposed to commence collection with the tax bill to be
mailed in November 2006 and will continue annually thereafter. 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 August 28, 2006, at City Hall located at
175 West Warren Avenue, Longwood, Florida, for the purpose of receiving comments on
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the continued imposition of assessments in the Longwood Groves Capital and
Maintenance Assessment Area, including lengthening the time period over which the
capital assessments will be paid and the imposition of maintenance assessments. 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 City's ADA Coordinator at 407/260-3481 at least 48 hours 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
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* * * * * SEND NO MONEY NOW. THIS IS NOT AN INVOICE * * * * *
Longwood Groves Capital and Maintenance Assessment Area
[Property Owner Name]
Parcel Number [Insert Number]
Number of Platted Lots [Insert Amount]
Number of remaining capital payments 12
Annual Capital Amount (prior to November 2006 tax bill) [Insert Amount]
Annual Maintenance Amount [Insert Amount]
Total Annual Amount (if not prepaid) [Insert Amount]
* * * * * SEND NO MONEY NOW. THIS IS NOT AN INVOICE * * *
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APPENDIX C
DESCRIPTION OF PARCELS IN THE LONGWOOD GROVES
CAPITAL AND MAINTENANCE ASSESSMENT AREA
APPENDIX C
Parcel Number
31-20-30-503-0000-0010
31-20-30-503-0000-0020
31-20-30-503-0000-0030
31-20-30-503-0000-0040
31-20-30-503-0000-0050
31-20-30-503-0000-0060
31-20-30-503-0000-0070
31-20-30-503-0000-0080
31-20-30-503-0000-0090
31-20-30-503-0000-0100
31-20-30-503-0000-0110
31-20-30-503-0000-0120
31-20-30-503-0000-0130
31-20-30-503-0000-0140
31-20-30-503-0000-0150
31-20-30-503-0000-0160
31-20-30-503-0000-0170
31-20-30-503-0000-0180
31-20-30-503-0000-0190
31-20-30-503-0000-0200
31-20-30-503-0000-0210
31-20-30-503-0000-0220
31-20-30-503-0000-0230
31-20-30-503-0000-0240
31-20-30-503-0000-0250
31-20-30-503-0000-0260
31-20-30-503-0000-0270
31-20-30-503-0000-0280
31-20-30-503-0000-0290
31-20-30-503-0000-0300
31-20-30-503-0000-0310
31-20-30-503-0000-0320
31-20-30-503-0000-0330
31-20-30-503-0000-0340
31-20-30-503-0000-0350
31-20-30-503-0000-0360
31-20-30-503-0000-0370
31-20-30-503-0000-0380
31-20-30-503-0000-0390
31-20-30-503-0000-0400
31-20-30-503-0000-0410
31-20-30-503-0000-0420
31-20-30-503-0000-0430
31-20-30-503-0000-0440
31-20-30-503-0000-0450
C-1
31-20-30-503-0000-0460
31-20-30-503-0000-0470
31-20-30-503-0000-0480
31-20-30-503-0000-0490
31-20-30-503-0000-0500
31-20-30-503-0000-0510
31-20-30-503-0000-0520
31-20-30-503-0000-0530
31-20-30-503-0000-0540
31-20-30-503-0000-0550
31-20-30-503-0000-0560
31-20-30-503-0000-0570
31-20-30-503-0000-0580
31-20-30-503-0000-0590
31-20-30-503-0000-0600
31-20-30-503-0000-0610
31-20-30-503-0000-0620
31-20-30-503-0000-0630
31-20-30-503-0000-0640
31-20-30-503-0000-0650
31-20-30-503-0000-0660
31-20-30-503-0000-0670
31-20-30-503-0000-0680
31-20-30-503-0000-0690
31-20-30-503-0000-0700
31-20-30-503-0000-0710
31-20-30-503-0000-0720
31-20-30-503-0000-0730
31-20-30-503-0000-0740
31-20-30-503-0000-0750
31-20-30-503-0000-0760
31-20-30-503-0000-0770
31-20-30-503-0000-0780
31-20-30-503-0000-0790
31-20-30-503-0000-0800
31-20-30-503-0000-0810
31-20-30-503-0000-0820
31-20-30-503-0000-0830
31-20-30-503-0000-0840
31-20-30-503-0000-0850
31-20-30-503-0000-0860
31-20-30-503-0000-0870
31-20-30-503-0000-0880
31-20-30-503-0000-0890
31-20-30-503-0000-0900
31-20-30-503-0000-0910
31-20-30-503-0000-0920
31-20-30-503-0000-0930
31-20-30-503-0000-0940
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31-20-30-503-0000-0950
31-20-30-503-0000-0960
31-20-30-503-0000-0970
31-20-30-503-0000-0980
31-20-30-503-0000-0990
31-20-30-503-0000-1000
31-20-30-503-0000-1010
31-20-30-503-0000-1020
31-20-30-503-0000-1030
31-20-30-503-0000-1040
31-20-30-503-0000-1050
31-20-30-503-0000-1060
31-20-30-503-0000-1070
31-20-30-503-0000-1080
31-20-30-503-0000-1090
31-20-30-503-0000-1100
31-20-30-503-0000-1110
31-20-30-503-0000-1120
31-20-30-503-0000-1130
31-20-30-503-0000-1140
31-20-30-503-0000-1150
31-20-30-503-0000-1160
31-20-30-503-0000-1170
31-20-30-503-0000-1180
31-20-30-503-0000-1190
31-20-30-503-0000-1200
31-20-30-503-0000-1210
31-20-30-503-0000-1220
31-20-30-503-0000-1230
31-20-30-503-0000-1240
31-20-30-503-0000-1250
31-20-30-503-0000-1260
31-20-30-503-0000-1270
31-20-30-503-0000-1280
31-20-30-503-0000-1290
31-20-30-503-0000-1300
31-20-30-503-0000-1310
31-20-30-503-0000-1320
31-20-30-503-0000-1330
31-20-30-503-0000-1340
31-20-30-503-0000-1350
31-20-30-503-0000-1360
31-20-30-503-0000-1370
31-20-30-503-0000-1380
31-20-30-503-0000-1390
31-20-30-503-0000-1400
31-20-30-503-0000-1410
31-20-30-503-0000-1420
31-20-30-503-0000-1430
31-20-30-503-0000-1440
31-20-30-503-0000-1450
31-20-30-503-0000-1460
31-20-30-503-0000-1470
31-20-30-503-0000-1480
31-20-30-503-0000-1490
31-20-30-503-0000-1500
31-20-30-503-0000-1510
31-20-30-503-0000-1520
31-20-30-503-0000-1530
31-20-30-503-0000-1540
31-20-30-503-0000-1550
31-20-30-503-0000-1560
31-20-30-503-0000-1570
31-20-30-503-0000-1580
31-20-30-503-0000-1590
31-20-30-503-0000-1600
31-20-30-503-0000-1610
31-20-30-503-0000-1650
31-20-30-503-0000-1660
31-20-30-503-0000-1670
31-20-30-503-0000-1680
31-20-30-503-0000-1690
31-20-30-503-0000-1700
31-20-30-503-0000-1710
31-20-30-503-0000-1720
31-20-30-503-0000-1730
31-20-30-503-0000-1740
31-20-30-503-0000-1750
31-20-30-503-0000-1760
31-20-30-503-0000-1770
31-20-30-503-0000-1780
31-20-30-503-0000-1790
31-20-30-503-0000-1800
31-20-30-503-0000-1810
31-20-30-503-0000-1820
31-20-30-503-0000-1830
31-20-30-503-0000-1840
31-20-30-503-0000-1850
31-20-30-503-0000-1860
31-20-30-503-0000-1870
31-20-30-503-0000-1880
31-20-30-503-0000-1890
31-20-30-503-0000-189A
31-20-30-503-0000-1900
31-20-30-503-0000-1910
31-20-30-503-0000-1920
31-20-30-503-0000-1930
31-20-30-503-0000-1940
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31-20-30-503-0000-1950
31-20-30-503-0000-1960
31-20-30-503-0000-1970
31-20-30-503-0000-1980
31-20-30-503-0000-1990
31-20-30-503-0000-2000
31-20-30-503-0000-2010
31-20-30-504-0000-162A
31-20-30-504-0000-163A
31-20-30-504-0000-164A
C-5