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Resolution 10-1247E P SOLUTION NO� 10-1247 A RESOLUTION OF THE, CITY COMMISSION OF THE CITY OF LONGWOOD, FLORIDA, RELATE rG TO THE CONSTRUCTION AND FUNDING OF ROAD IMPROVEMENTS; DESCRIBE\TG THE REAL PROPERTY TO BE LOCATED WITHIN THE PROPOSED ROSEDALE/LATS-EVILW t IAGNOLIA/PASADENA ROAD PA` E\TG ASSESSMENT AREA; DETEWAINL\4G THAT SUCH REAL PROPERTY WILL BE SPECIALLY BENEFITED BY CONSTRUCTION OF THE ROAD IMPROVEMENTS; ESTABLISHING THE METHOD OF ASSESSING THE PROJECT COSTS OF THE ROAD IMPROVEMENTS AGAINST THE READ, PROPERTY THAT WILL BE SPECIALLY BENEFITED THEREBY; ESTABLISH NG OTHER TERMS AND CONDITIONS OF THE ASSESSMENTS; ESTABLISHING A PUBLIC HEARING TO CONSIDER IMPOSITION OF THE PROPOSED ASSESSMENTS AND THE METHOD OF TI-IEIR COLLECTION; DIRECTING THE PROVISION OF NOTICE II\l CONNECTION THEREWITH; AND PROVIDING AN EFFECTIVE DATE. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF TIRE CITY OF LONGWOOD, FLORIDA, AS FOLLOWS - ARTICLE I DEFINITIONS AND CONSTRUCTION SECTION 1I OL DEFINITIONS. As used in this Resolution, the following terms shall have the following meanings, unless the context hereof otherwise requires. "Adjustred Prepayrnient Amount" means the amount required to prepay the Assessment for each Tax Parcel located in the Assessment .Area as computed pursuant Section 3.03(B) hereof and revised annually pursuant to Section 3.04(I) hereof. "Amwal Debt Service CoMPonel-IfL" means the amount computed for each Tax Parcel pursuant to Section 3_04(E) hereof. 1 °A, inlnual Debt Service Factor" means the factor computed pursuant to Section 3.04(D) hereof °°Assessnrentt" means an annual special assessment imposed against real property located within the Assessment Area to Rind the Project Cost of Road Improvements to serve the Assessment Area and related expenses, computed in the manner described in Section 3.04 hereof. "Assessment AreaP9 means the proposed Rosedale/Lakeview/lVlagnolia/Pasadena Road Paving Assessment Area described in Section 3.01 hereof. "Assessment Coordinator" means the person designated by the City Commission to be responsible for coordinating Assessments, or such person's designee. P9Assessnuent Roll" means a non -ad valorem assessment roll relating to the Project Cost of the Road Improvements and related expenses. "(Capital Cost" means all or any portion of the expenses that are properly attributable to the acquisition, design, construction, installation, reconstruction, renewal or replacement (including demolition, environmental mitigation and relocation) of the Road Improvements and imposition of the Assessments under generally accepted accounting principles, and including reimbursement to the City for any funds advanced for Capital Cost and interest on any interfund or intrafund loan for such purposes. "City" means the City of Longwood, a municipal corporation duly organized and validly existing under the laws of the State of Florida. "City Attorney" means the City's Attorney, or such person.'s designee. 2 F.7n .i�-y cvn-j ,ri5siou" means the City Commission. ofthe icy. �e,_rollecti6- CosL"' meads the estirliated cost to be incurred by the City during any Fiscal Year in connection wifh the collection of Assessments. "Collection Case Co�uiones ", means the amount cona.pu c- for each fax Parcel pursuant to Section 3.04(F) hereof. "DeNE Seri vice Anraount" means the amount computed pursuant to Section 3.04(A) hereof. "Finial Assessynent Resolution" vieans fhe resolution described in Section 2.07 of the Ordinance that imposes Assessi��enfs within fhe .Assessme��t Area. 111 i,ca l yeaKvq means the period commencing on October 1 of each year and continuing through the next succeeding Septernber 30, or such other period as may be prescribed by laver as the fiscal year for the City. TF QIli age`7 means, for any Flatted. Lot or Parcel of Record the length of the boundary line abutting a road to be improved as Dart of the load Improvements, measured to the nearest whole foot. With respect to any Platted Lot or Parcel of Record with boundaries abutting more than one road to be improved as paxt of the Road Improvements, "Frontage" shall mean the boundary line through which. the Platted Lot or Parcel of Record gains access. In the event there exists two or more access boundary lines, "Frontage" shall be determined by street address. 3 "Govern- ent Pfia,p,erty" means real property owned by the United Mates of America or any agency thereof the State of Florida or any agency thereof, a county, a special district or a municipal corporation. S9Jinitiall Prepayment Amount`0 means the amount computed pursuant Section 3.03(A) hereof for each Tax Parcel located in the Assessment Area to prepay the Assessment in full_. "Lor—A 1mpr ovenient" means a capital improvement constructed or installed by the City for the special benefit of a neighborhood or other local area; for which special assessments are imposed pursuant to the Ordinance. "Maximum Residential Rate" means an Assessment calculated using a rate of $25.00 per lineal foot. P9I`vrLfodifbed Debt Seuvice Amount" means the amount computed pursuant to Section 3.04(C) hereof. 49Obligafiions" means a series of bonds or other evidence of indebtedness including but not limited to, notes, commercial paper, internal loans, capital leases or any other obligations of the City issued or incurred to finance any portion of the Project Cost of the Road Improvements and secured, in whole or in pail, by proceeds of the Assessments. "Ordinance" means Ordinance No. 01-1574 enacted by the City Commission on Jtiaze lo, 2001, as amended and supplemented by Ordinance No. 04-1701 enacted by the City Commission on July 19, 2004. 99por ceP of Record" means an unplatied parcel of record or a subdivided platted Lot in existence on the effective date of this Resolutio�1. a7L'llatted LotP7 means a building lot described on a map or plat recorded ill the Seminole County Official Records on or prior to the effective date of this Resolution. °prcej)ayjrjent Modification' F?,.ctoy°° means the facto? comj�uted pursuant to Section 3.04(B) hereof. 99puo�ect Co,t`° means all or any Poriion of the expenses attributable to (A) i}1e fund or account, if p Ca ital Cost of the Road Improvements, (B) the debt service reserve any, established for the Obligations attributable to the Road Improvements, and (C) any other costs or expenses related thereto. o9pliao eb t5, A pra 9gSen °7 means the Seminole County Property. Appraiser. IlRoad lnipr,overmelats" means the following road and ancillary improvements to be constructed by the City in the Assessment Area: road repair, paving and resurfacing, sidewalks and curbing, driveway aprons, sod, any appropriate drainage facilities to meet storm water requirerilents (i.e. swales but not retention ponds) and related improvements. 99St3t&, means the State of Florida. t-97 ,, St`atwrort y Discount Amount means the amount computed for each lax Parcel pursuant to Section 3.04(G) hereof. "Tax Parcel" means a parcel of real property to which the property Appraiser has assigned a distinct ad valorem property tax idelrtifica.tionnumber• 5 "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 Assessnaent Collection Ad" 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. SPIT 1 RPE TATI ON. Unless the context indicates otherwise, wads 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 terns "heretofore" means before, the effective date of this Resolution. Words of any gender include the correlative words of the other gender, unless the sense v.-idicates otherwise. SECTION 1.03. GEI`\I PA)L. FINDINGS. It is hereby ascertained, determined. and declared that: (A) Pursuant to Article V111, Section 2(b) of the Florida Constitution, and Sections 166.021 and 166.041, Florida Statutes, the City Commission has all powers of Local selz government to perform municipal functions and to render municipal services except wlien prohibited by law and such power may be exercised by the enactment of legislation in the form of City ordinances. (B) The City Commission may exercise any governmental, corporate, or proprietary power for a municipal purpose except when expressly prohibited by law, and 6 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 L66.021(3}, Florida. Statutes. The subject matter of paragraL�hs (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 Comission has enacted the Ordinance to provide for the creation of Assessment Areas and authorize the imposition of Assessments to fund the construction of Local Improvements to serve the real property located therein. (D) The Road Iniprovenients constitute a Local Improvement, as defined in the Ordinance. (F) The City Commission desires to create fine Assessment Area to fziiid construction of the I'.oad Improvements. (F) The A.ssessnient Area consists solely of all developed and undeveloped Tax Parcels whose Frontage faces the street upon which road Impro-ven�en s are constiucted. ll (C) The construction of such Road Improvements will. improve access to a real property Located within the Assessment Area, thereby providing a special benefit to such real property. (l-1) Due to the configuration and relative size of the individual parcels; the use of Frontage is the most fair and equitable method of allocati:ig the Capital Cost among Tax Parcels located withinthe Assessment Area. (I) The use of Frontage is a statutorily a:nd judicially approved method of allocating the costs related to Assessments. (J) Certain Tax Parcels abut the Road Improvements but ingress and egress from an alternative road that is not part. of the load Improvements and was subject to a prior special assessment and/or paid for by the City from alternative sources of revenue. Accordingly, such parcels will not derive a special benent from construction of the load Improvements and are therefore not included in the Assessment Area. (I) One parcel (P.I.D. 32-20-30-512-0K00-0130) entered into a cost sharing agreement wit11 the City with respeet to certain paving improvements oracle to its parking lot, ingress and egress. Accordingly, such parcel shall be included in the Assessment Area, but it will 1-lave its Initial Prepayment Ainount set to $43,851.66 pursuant; to such agreement. Due to the filature of this Agreement and its terns, such parcel shall not be entitled to the prepayment provisions provided in Section 3.05 hereof. (L,) Iii order to reduce the financial impact the Assessment will have on the real property owners in the .Assessment Area, the City has decided to provide a 15-year internal loan to the real property owners for their share of die Project Cost.. No interest will be charged on this loan. (M) In order to further reduce the financial impact the Assessment will have on residential owners of real propeiy owners in the Assessment Area and reflect the difference in relative usage between. commercial and residential vehicle trips benefiting .from the Road llnprovenients, the City shall limit the Assessment for residences to a 8 maximum rare of $25.00 per lineal foot. The City shall forgo reimbursement in an amount equal to the difference between the normal annual Assessment and the reduced am ual. Assessment payable by residential real property owners. The difference shall not be imposed or passed onto any other assessed properties in the Assessment .Area. (N) In order to further _reduce the financial .impact the Assessmentt will have on the real property owners in the Assessment Area; the City will field all Collection Costs and. the Statutory Discount Amount related to collecting the Assessments on the tax bill. (C) The City has established a policy to exempt Government Property due to the problems related to collection under the laws of the State. 'In order to avoid ail inequitable shift of the burden to other real property owners, the City shall forgo reimbursement in an amount equal to the annual Assessment payable by Government Property. (P) In order to provide an incentive for real property owners to prepay their Assessments, the City shall establish a discount prepay period in which real property owners may prepay their Assessment in frill with a discount of ten percent. In order to avoid an inequitable shift of the burden to other :real property owners, the City shall forgo reimbursement in an. amount equal to the discount provided. (Q) The City Commission hereby finds and determines that the Assessments to be imposed in accordance with this Resolution provide an equitable method. of funditlg the Load. Irmprovenients by fairly and reasonably allocating the cost. to specially benefited real property. I AR�TICLL 11 NOTICE AN DI PUBLIC MH EAr-dNG SECTION 2.01. ESTIMATED CAPITAL COST. The estimated Capital Cost for the Road Improvements is $186,926.66. The Project Cost of the Road Improvements will be funded through the imposition of Assessments against real property located in the Assessment Area in the manner set forth in Article III hereof. SECTION 2.02. ASSESSMENT ROLL. The Assessment Coordinator is hereby directed to prepare a final estimate of the Capital Cost of the Road Improvements and to prepare the preliminary Assessment Roll in the manner provided in the Ordinance. The Assessment Coordinator shall. apportion the Project Cost among the parcels of real property within the Assessment Area as reflected on the Tax Roll in conformity with Article III hereof. The estimate of Capital Cost and the Assessment Roll shall be maintained on file at City Hall and open to public inspection. The foregoing shall not be construed to require that the Assessment Roll be in printed fonlz if the amount of the Assessment for each Tax Parcel can be determined by use of a computer terminal available to the public. SECTION 2.03. PUBLIC HEAPJNG. A public hearing will be conducted by the City Commission at 7:00 P.M., or as soon thereafter as the matter can be heard, on September 7, 2010, 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. 10 Er—T�IOI�I 2004t. NOTICE_ LT EIIJIB LICATION. Upoj1 completion of the ulat.erials required by Section 2.02 hereof, the Assessment Coordinator shall _publish a earing authhorized by Section 2.03 hereof in the manner and the time notice of the public h provided in Section 2.05 of the Ordinance. Such n notice shall be in substatially the form i attached hereto as Appendix A. NOTICE ��;Y T: igrjrL. Upon completion of the materials 8SEcTION 21.05e required by Section ?...02 hereof, the Assessment Coordinator shall, at tlitinge and in the c: �J_ nlann.er specified in Section 2.06 of the Ordinance, provide first class mailed notice of the public hearing authorized by Section 2.03 hereof to each real properly owner proposed to be assessed at the address indicated on the Tax Roll. Such "lot ce shall be in substantially the form attached hereto as Appendix B. II ARTICLE 1t N ASSESSMENTS SECTION 3.011. DESCRIPTION OF PROPOSED ASSESSMENT AREA. The City Commission proposes to create the Rosedale/Lakeview/IVI.agnolia/Pasadena Road Paving Assessment .Area including those parcels described in Appendix C attached hereto. The Assessment Area is proposed for the purpose of improving the use and enjoyment of real property by funding the construction of Road Improvements to improve the access to real property located therein. SECTION 3.02. IMPOSITION Cr ASSESSMENTS. Assessments shall be imposed against real property located within.the Assessment Area for a period of fifteen (15) years. The first annual Assessment will be included on the ad valorem tax bill to be mailed in October or November 2010. When imposed, tlne Assessment for each Fiscal Year shall constitute a lien upon the Tax Parcels located in the Assessment Area, pursuant to the Ordinance. SECTION 3.03. Ji'PEI PAYMENT AMOUNTS. (A) Except as set L011h in Section 1.03(K) hereof, the Initial Prepayment Amount for each Tax Parcel located within the Assessment Area shall be shall be the amount determined by (1) dividing the Frontage attributable to such Tax Parcel by the total Frontage attributable to Tax Parcels within the Assessment Area, and (2) multiplying the result by the estimated Capital Cost of the Road Improvements; provided, however, in the case of residential properties, if the Adjusted Prepayment Amount results 12 in a greater Adjusted Prepayn-ient Amount than one computed at the Maximum Residential Rate, then the Adjusted Prepayment. Amount shall equal the one cor puted at the Maximum Residential Rate. In such case; the City shall forego reimbursement for an amount equal to the difference between the calculated Adjusted Prepayment Amount and the Adjusted Prepayment Amount calculated al the Maximum Residential Rate, in accordance with the City`s finding in Section 1.03(M) hereof. (b) Following the initial prepayment period described in Section 3.05 hereof, the Adjusted Prepayment Amount shall be set equal to the initial Prepayment Amount :ior each Tax Parcel, other than those Tax Parcels as to which the Assessment has been prepaid. The Adjusted Prepayment Amount for each Tax Parcel shall be revised annually, as provided in Section 3.04(I) hereof. SECTION 3.04. COMPUTATION OF ikrg1\,T UAL AS'S SS1 ii ENT(S. The annual Assessment shall be computed for each Tax Parcel_ in. the manner set forth in this Section 3.04. (A) DEBT SERVICE AMOUNT. A "Debt Service Amount"_ shall be computed for each Fiscal Year as the amount which is payable in respect of the Obligations in accordance with a debt service schedule prepared by the Assessment Coordinator. (.13) PREPAYMENT MODIFICATION FACTOR. A "Prepayment Modification Factor" shall be computed for each Fiscal Year by dividing (1) the amount computed by subtracti.n.g (a) the sum of the Adjusted Prepayment .Amounts, as of the date on which the Obligations are issued by the City, for all. Tax Parcels as to which 1.3 prepayment has been made following issuance of the Obligations, from. (b) the total principal amount of Obligations initially issued by the City, by (2) the total principal amount of Obligations initially issued by the City. (C) MODIFIED DEBT SERVICE AMOUNT. A "Modified Debt Service Amount" shall be computed for each Fiscal Year by multiplying (1) the Debt Service Amount by (2) the Prepayment Modification Factor. (D) ANNUAL DEIST SE VICE FACTOR. An "Annual Debt Service Factor" shall be computed for each Fiscal Year by dividing (1) the Modified Debt Service Amount by (2) the aggregate Adjusted Prepayment Amount. (E) ANNUAL DEBT SERVICE COMPONENT. The "Amzual Debt Service Component" shall be computed for each Fiscal Year for each Tax Parcel by multiplying (1) the Adjusted Prepayment Amount for such Tax Parcel by (2) the Annual Debt Service Factor. (0 COLLECTION COST COMPONENT In accordance with the City Commission's finding in Section 1.03(N) hereof, the City is paying for the Collection Cost related to the Assessments. Accordingly, the "Collection Cost Component" shall be $0 each Fiscal Year for each Tax Parcel. (G) STATUTORY DISCOUNT AMOUNT. The "Statutory Discount Amount" is the amount allowed by law as the maximum discount for early payments of ad valorem taxes and non -ad valorem assessments placed on the tax bill. In accordance with the City Commission's finding in Section 1.03(N) hereof, the City is paying for the Statutory 14 Discount Amount related to the Assessments. Accordingly, the "Statutory Discount Amount" shall be $0 each Fiscal Year for each Tax Parcel. (1I) ASSESSMENT. The annual Assessment for each Tax Parcel shall be computed as the sum of (1) the Ajuival Debt Service Component, (2) the Collection Cost Component and (3) the Statutory Discount Amount. (I) REVISION OF ADJUSTED PREPAYMENT AMOUNT. Upon certification of the Assessment Roll for each Fiscal Year, the Adjusted Prepayment Amount for each Tax Parcel shall be recomputed by deductilig (1) the Annual Debt Service Component included on the Assessment Roll for the Tax Parcel, from (2) the Adjusted Prepayment Amount utilized to compute the aiunial Assessment included on the Assessment Roll for such Tax Parcel. SECTION 3.05. 01I[TI[A>T PREEP,0004ENT OPTION. (A) Following adoption of the Final Assessment Resolution, the Assessment Coordinator shall provide first class mailed notice to the owner of each Tax Parcel subject to the Assessment of the owner's option to prepay all future annual Assessments. On or prior to October 7, 201.0, the owner of each Tax Parcel subject to the Assessment shall be entitled to prepay all fixture amnial Assessments, upon payment of the Initial Prepayment Amount. The City Commission, in its sole discretion, may elect to give a discount of ten percent for those owners that prepay in such period. In order to avoid an inequitable shift of the burden to other real property owners, the City shall forgo reimbursement in an amount equal to any discount provided. 15 (E3) The amount of all prepayments made pursuant to this Section 3.05 shall be The City sliall not be required to refund an portion of a prepayment if the actual .anal. T� y � Y p Capital CLt of the Road Improvements is less than the estimated. Capital Cost upon which such the Initial Prepayment Aniount was computed. c E CTICON 3.06. ADDITIONAk , PRE- PAI�PLIEN1T OPTION. (A) Following the date specified in the notice provided pursuant to Section 3.05(A) hereof, or such later date as the City Commission may allow in its sole discretion, the owner of each Tax Parcel subject to the Assessments shall be entitled to prepay all future unpaid annual Assessments upon payment of an amount equal to the Adjusted Prepayment Amount for such Tax Parcel. (B) During any period commencing on the date the annual Assessment Roll is certified. for collection pursuant to the [Jniform 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 fixture unpaid annual Assessments for the Tax Parcel by the amount of the Assessment that has been certified for collection with respect to such Tax Parcel.. (C) The amount of all prepayments made pursuant to this Section 3.06 shall be final. The City shall not be required to refund any portion of a prepayment if (1) the Capital Cost of the Road Improvements is :less than the amount upon which such Adjusted Prepayment Amount was computed, or (2) annual Assessments will not be imposed for the full number of years anticipated at the time of such prepayment. 16 SECTLOI�-I 3.07.. MANDATORY ORY PTR PA LTWENT. (A) The owner of a Tax Parcel subject to the Assessment shall immediately prepay all future unpaid annual Assessments for such Tax Parcel if (1) the Tax Parcel is acquired by a public entity through condemnation, negotiated sale or otherwise, or (2) a tax certificate has been issued. and remains outstanding in respect of the Tax Parcel and the City, at its sole option, elects to accelerate the Assessment. In the case of (1) above, the owner of the Tax Parcel must notify the City at least 30 days prior to the proposed acquisition date in order to allow the City sufficient time to determine whether acceleration is desired. Failure to provide such notice shall cause an automatic acceleration of such Assessment tlLe effective date of which is 10 days prior to the proposed acquisition date. The amount required io prepay the future unpaid aniru.al Assessments will be equal to the Adjusted Prepayment Amount for Such Tax Parcel. (B) During any period commencing on the date the annual Assessment Doll is certified for collection pursuant to the Uniform Assessment Collection Act and ending on the next date on which unpaid ad valorem taxes become delinquent, the City may reduce the amount required to prepay the future unpaid annual_ Assessments for the Tax Parcel by the amount of the Assessment that has been certified for collection with respectt to such Tax Parcel. (C) The amount of all prepayments made pursuant to this Section 3.07 shall be final. The City shall not be required to refund any portion of a prepayment if (1) the Capital Cost of the Road Improvements is less than the amount upon which such 17 Adjusted Prepaymciit Amount was computed, or (2) annual Assessments will not be imposed for the full number of years anticipated at the time of such prepayment. 18 SlL CT]ION O"o08. !REALLOCATION ION UT OIL ,1 1FUTURE SUBDI V1IS11014. (A) Upon subdivision of any Tax Parcel located within the Assessment Area that is subject to the Assessment, and coinpliaizce 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 m 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 11-i ividual subdivided parcel or conimit`Led In writing to assign such numbers prior to the next. ensuing Aug -List 1 or any later date approved by the City that will not prevent timely certification of the Assessment Roll in accordance with the Uniform Assessment Collection Act; (3) at the expense of the real property owner, an appraisal roust be provided by a "certified general appraiser," as defined in Section 475.61l(g), Florida Statutes, approved by the City, which indicates the rait nnarket value of the Tax Parcel prior to the subdivision and the fair market value of each individual subdivided parcel; in determining the .fair market value of the individual 19 subdivided parcels, the appraiser may take into consideration any infrastructure improvements that are then under construction if funds sufficient for then completion are secured to the satisfaction of the City Attorney; (d) 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 inust be at least f�.ve times the Adjusted. Prepayment Amount reallocated thereto; and (6) the real property owner shall pay an assessment reallocation fee to the City for each individual parcel resulting from the subdivision, in an amount to be established by resolution of the City Commission. (C) If the owner of any Tax Parcel subject to the Assessment subdivides such Tax Parcel and fails to comply with the foregoing conditions, the City shall reallocate the Adjusted Prepayment Amount among the subdivided parcels, based upon the land value, without improvements, assessed to each subdivided parcel. by the Property Appraiser. At its sole option, the City may obtain an appraisal of the subdivided parcels at any time and reallocate the Adjusted Prepayment Amount based upon the land value, without improvements, reflected in the appraisal. If an appraisal is obtained, the cost of the appraisal will be allocated among die subdivided parcels on the basis of the value 20 reflected therein and added to the Adjusted Prepayment Amount of the Assessment for each subdivided parcel in the Fiscal Year following receipt of the appraisal. It is hereby found and determined that the foregoing method. of reallocating the Adjusted Prepaymen'L Amount among subdivided parcels is fair and reasonable, taking into cons loll the opportunity for reallocation available to the owner and the requirement to provide adequate security for the Obligatiolzs. (%') Notwithstanding the foregoing, if a Tax Parcel includes more than one platted Lot and: no i arcels of Record, the Assessment imposed against such Tax parcel may be reallocated among the platted Lots upon "M application: of the owner, and (2) assim'Iment of a distinct ad valorem property tax identification number to each platted Lot or any conibuiation of flatted Lots by the Property Appraiser. 21 ARTICLE AT GENERAL PROVISIONS S SECTION 4.011. Tv1ETHOD OF COLLECTION. :The Assessments shall_ be collected pursuant to the Uniform Assessment Collection Act. SECTION 4.02. SBVEfR�AB]ILM. if any clause, section or provision of this Resolution shall be declared unconstitutional or invalid for any reason or cause, the remaining portion of said Resolution shall be in full force and effect and be valid as if such invalid portion thereof had not been incorporated herein. [Remainder of page intentionally left blank] 22 SECTION 4,03. EFFECTIVE DATA`. This Resolution shall false effect immediately upon its adoptiol1. �� 2010. DULY ���01_' TEI1� this /6 clay or 5 ArTEST CSarcNlirus, J. lAtAC, MBA., City Cleric APPROVED A'S TO CORM AND ColZECTNESS: City Attoi ey 23 CITY OF LONGWO O, LOR11 A APPENDIX A FORM OF NOTICE TO BE PUBLISHEIM 32-20-30-513-OL00-0060 32-20-30-513-OLOO-0040 32-20-30-513-OKOO-0150 32-20-3 0-513-OLOO-008'0 32-20-30-513-OKOO-0180 3 2-20-3 0-5 13 -OLOO-0 020 32-20-3 0-5.13-OKOO-0130 32-20-3 0-513-OM00-0080 32-20-30-513-OM00-005'0 32-20-30-513-OMOO-0100 32-20-30-513-OJOO-0150 32-20-3 0-513-OM00-0070 32-20-30-513--OMOO-0060 32-20-3 0-513-OJ0.0-0140 32-20-3 0-513-OJ00-0180 32-20-3 0-513-OJOO-0200 32-20-3 0-513-OJ00-0210 32-20-30-513-OM00-0030 32-20-30-513-OM00-0010 32-20-30-513-OM00-0110 32-20-3 0-513 -OJO 0-013 0 32-20-30-513-OJ00-0170 32-20-30-512-OKOO-0130 3120305AUOO,005500 3120305AUOO,004910 3120305AU00004930 3220305120D000120 3220305120D000100 3220305120D000090 3220305120D000070 3220305120D000060 3220305120D000040 3220305120DO00030 32203051-3000001-00 3220305130D000090 3220305130000001B 322030513`0000001A C-2 APPENDIX C (�T,j1 ID/`;,,S.TTP�11~��^,�T/�AP'�jT��I-jO���/>N'yI O PA;. GELS U(�v�{T+Tr`L-�\�\�(E 1�4(('j SE �ALEFI1C�1JL`��LI V Da1 Y P /���I� GN0L1IAI A,S, i11 E-IJ -1 A 32-20--30-300-009G-0000 32-20-30-300-OOO -0000 32-20-30-3 00.009J-0000 3'-20-30--300-009H-0000 32-20-30-300-009E-=0000 32-20-30-512-OKOO-0050 32-20-3 0-512-OJOO-0 040 32-20-3 0-512-OKOO-0030 32-20-30-512-0K00-0110 32-20-30-512-OJO0-0090 32-20-30-512-OJ00-0070 32-20-3 0-512-0J00-003 0 32-20--3 0-512-OJO 0-001. (} 32-20-3 0-512-0J00-0100 32-20-3 0-_512-OJOO-0060 32-20-3 0-512-OKOO-003 0 32-20-30-512-0J00-0120 32-20-30-512-OKOO-0100 32-20-30-512--OJ00-0050 32-20-3 0-512-OHOO-0170 32-20-3 0-512-01-100-0190 32-20-3 0-512-OL00-003 0 3 2-20-3.0-512-OHO O- 013 0 32-20-3 0-512-OLOO-0060 32-20-30-512-OLOO-011A 32--20-30-512-OL00-0050 3.2-20-3 0-512-01-100-0220 32-20-3 0-512-OHOO-0240 32-20-3 0-512-OLOO-0100 3 2-20-3 0-512-OLO O-0 0 0 0 32-20-3 0-512-0110.0-02.10 32-20-3 0-51. 3-OKOO-0160 3 2-20-3 0-513 - OIL 00-0010 32-20-30-513-OL00-0010 3 2-2 0-3 0-513-OK00-0190 C-1 ,. ,. .. .. SEND NO MONEY NOW � TI< S IS NOT AN LNV�. I01HK * ,. .. .. .. Rosedale/]Lakeview/1`✓!ragn0fle2/PasPIder,'& Road Paving Assessnaken�: Area [Property Owner Name] Parcel Number [Insert Number] Total number o f lineal feet attributed to property: Ainount to make full payment in discount period: (represents 10% discount) Prepayment amount after discount period: (represents no discount) Number of annual payments: Ma-,111jum aiuuual payment [fi :sert Number] [Insert Amount] [Insert Amount] 15 [Insert Amount] For residential properties, the City has placed a $25.00 per lineal foot cap on the assessment. .. .. ,. .. ,. SEND NO MONEY NOW. TEES IS NOT AN fi \0/010E, ,. B-3 rion� the goad irzlprover�rerlts, the Ciiy shall .Iin�it the Assessment for residences to a maximum rate of $25.00 per lineal soot. `The C* y intends to include annual a.ssessineires Oil your ad valorem tax bill with the first payment on the bill to be mailed in October or November 2010. Failure to pay your assessments will cause a tax certificate to be issued against the real property which may result in a loss of title. The City of Longwood City Commission will hold. a public hearing at 7:00 P.M., or as soon thereafter as the matter can be heard, on September 7, 2010, at City Hall located at 175 West Warren Avenue, Lorrg�s�ood., Florida, for the purpose of receiving comments on the proposed Assessment Area and. the assessments, including collection 011 the ad valorem tax bill. You are invited to attend and participate in the public hearing or to file written objections with the City Clerk anytime prior to the pLtblic hearing. if you decide to appeal any decision made by the City Commission with respeci 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 Amer icans with l�isabiliiies Act, if you need a special accommodation or an interpreter to participate in this, proceeding, please contact. the ADA Coordinator at 407/260-3481 at least seven days prior to the date of the hearing. Questions regarding your assessment and the process for collection may be directed to the City's Assessment Coordinator at 407/260-3-475. CITY OF LOD�TGWOOD, FLORTLDA B--2 CITY OF L©NG17V ,O i 175 W est Wairrei-i Avenue Longivoodd, i lol Lsla 32750 40 7/260-J` 440 August 18, 2010 [Property Owner Name] [Street Address] [City, State and zip] Re: Parcel plumber [insert Number] Rosedale/Lakeview/Magnolia/Pasadena Road Paving Assessment Area Road Paving Assessment Area Dear Property Owner: The City of Longwood is considering creation of the Rosedale/Lakeview/Magnolia/Pasadena Road Paving Assessment Area for the construction of road improvements. The cost of the road improvements will be :i�nd.ed by assessments against real property within the Assessment Area. The assessment for each parcel of real property is based upon the total number of lineal feet of frontage along the streets to be improved. A more specific description of the assessment program is included in the Initial Assessment Resolution adopted by the City Commission on August 16, 2010. Copies of the Initial Assessment Resolution and the preliminary Assessment Roll are available for your review at City Hall. located at. 175 West Warren Avenue, Longwood, Florida. Information regarding the assessment for your specific real property, including the number of lots, is attached to this letter. The City intends to internally finance this and other assessment projects. This will permit the cost attributable to your real property to be amortized over a period of fifteen (15) years. Please do not send payment now. If the assessments are imposed, you will receive a separate notice of the date and place for payment. In order to reduce the financial impact the assessment will have on the real property owners in the Assessment .Area, the City has decided not to charge any interest on the loan and fund all administrative and collection costs related to placing the assessments on the tax bill from other City revenue sources. In order to further reduce the financial impact the assessment will have on reside?lcial owners of real property owners in the Assessment Area and reflect: the difference in relative usage between commercial and _residential vehicle trips benefiting B-1. jjPP ENDIO L FuL VLr OF NOTICE TO BE AIAILED To Be Published on or before August 18, 2010 [INSERT SMALL, MAP OF ASSESSMENT AREA] NOTICE OF HE ARING TO IMPOSE AND PROVIDE PO>t` COLLECTION OF SPECIAL ASSESSMENTS ENT Ti iE P�cC SEDALER/LAUKE 7I'� �ld/l�4A c�1�1OLIA/PAS ,, A RO,4, u) PA I N ASSESSMENT AREA Notice is hereby given that the City Commission of the City of Longwood will conduct a public Bearing to consider creation of the Rosedale/1 alcevi_ew/Magnolia Pasadena Road Paving Assessment Area, as shown above, and imposition of special assessments for the construction of road improvements. The hearing will be held at 7:00 P.M., or as soon thereafter as the matter call be heard, oil September 7, 2010, at City Ball, 175 West Warren Avenue, l o�� wood, Florida, for the purpose of ie� diving public comment orr the. proposed Rosedale/Laleview/magnolia/Pasadena Road Paving Assessment Area and collection of the assessments on the ad valorem tax bill. All affected real property owners have a right to appear at the hearing and. to file written objections ,with the City Cleric anytime prior to the public hearing. If a person decides to appeal aj.-iy decision made by the City Comh mission wt�respect to any matter considered at the hcari:r�k" 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'Elie AAA Coordinator at 407/260-3481 at least seven days prior to the date of tl hearing. The assessment for each parcel of real property will be based upon the total number of lineal feet of frontage along the streets to be improved. A more specific description of the improvements and 'Elie method of conlpuii:rig t:he assessment for each parcel of real property are set forth in the Initial Assessment Resolution adopted by the City commission on August 16; 2010. Copies of the Initial Assessment Resolution and the preliminary Assessment Roll are available for itzspection at City Fall, located at 175 West Warren Avenue, Longwood, Florida. The assessments wl I be collected on the ad valorem tax bill, as authorized by Section 197.3632, Florida S4atutes. The City Corrlmission intends to collect the installments, tile first of which will be Included on the assessments in fiftcerr'(L5) annual ad valorem tax bill to be mailed in October or Novernber 2010. 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. A-1 If you have any questions; please contact the City's Assessment Coordinator ail 407/260-3475, CITY OF LONGWOOD9 FLORIDA A-2