Resolution 11-1288CITE' OF L.ONGWOOD, FLORIDA
INITIAL. ASSESSMENT RESOLUTION
FOR THE
LONGWOOD HILLS MAINTENANCE ASSESSMENT AREA
ADOPTED AUGUST 1, 2011
TABLE OF CONTENTS
PAGE
ARTICLE I
DEFINITIONS AND CONSTRUCTION
SECTION1.01. DEFINITIONS............................................................................... I
SECTION 1.02. INTERPRETATION......................................................................5
SECTION1.03. FINDINGS..................................................................................... 5
ARTICLE II
NOTICE AND PUBLIC HEARING
SECTION 2.01. ESTIMATED MAINTENANCE COST ....................................... 8
SECTION 2.02. ASSESSMENT ROLL................................................................... 8
SECTION 2.03. PUBLIC HEARING...................................................................... 8
SECTION 2.04. NOTICE BY PUBLICATION....................................................... 9
SECTION 2.05. NOTICE BY MAIL....................................................................... 9
ARTICLE III
MAINTENANCE ASSESSMENTS
SECTION 3.01. DESCRIPTION OF PROPOSED ASSESSMENT AREA .........10
SECTION 3.02. IMPOSITION OF MAINTENANCE ASSESSMENTS .............10
SECTION 3.03. COMPUTATION OF MAINTENANCE ASSESSMENTS .......10
ARTICLE IV
GENERAL PROVISIONS
SECTION 4.01. METHOD OF COLLECTION....................................................12
SECTION 4.02. SEVERABILITY.........................................................................12
SECTION4.03. CONFLICTS................................................................................12
SECTION 4.04. EFFECTIVE DATE.....................................................................13
APPENDIX A - FORM OF NOTICE TO BE PUBLISHED
APPENDIX B - FORM OF NOTICE TO BE MAILED
APPENDIX C - DESCRIPTION OF PARCELS IN THE LONGWOOD HILLS
MAINTENANCE ASSESSMENT AREA
i
RESOLUTION NO. 11-1288
A RESOLUTION OF THE CITY COMMISSION OF THE
CITY OF LONGWOOD, FLORIDA, DESCRIBING THE
REAL PROPERTY TO BE LOCATED WITHIN THE
PROPOSED LONGWOOD HILLS MAINTENANCE
ASSESSMENT AREA; DETERMINING THAT SUCH
REAL PROPERTY WILL DERIVE A SPECIAL BENEFIT
FROM THE MAINTENANCE OF THE LONGWOOD
HILLS LOCAL IMPROVEMENTS; DETERMINING THE
ESTIMATED MAINTENANCE COST OF THE
LONGWOOD HILLS LOCAL IMPROVEMENTS;
DIRECTING THE ASSESSMENT COORDINATOR TO
PREPARE A TENTATIVE ASSESSMENT ROLL BASED
UPON THE METHODOLOGY SET FORTH HEREIN;
ESTABLISHING A PUBLIC HEARING TO CONSIDER
IMPOSITION OF THE PROPOSED 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:
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.
1
"Annual Maintenance Component" means the amount computed for each Tax
Parcel pursuant to Section 3.03(A) hereof.
"Assessment Coordinator" means the person designated by the City
Commission to be responsible for coordinating Maintenance Assessments, or such
person's designee.
"Assessment Area" means the proposed Longwood Hills Maintenance
Assessment Area described in Section 3.01 hereof.
"Assessment Moll" means a non -ad valorem assessment roll relating to the
Maintenance Cost of the Longwood Hills Local Improvements and related expenses.
"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.
"Final Assessment Resolution" means the resolution described in Sections 2.07
of the Ordinance that imposes the Maintenance 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.
2
"Longwood Hills Local Improvements" means the irrigation, landscaping, street
lighting, Longwood Hills Subdivision Walls and other related improvements located in
and adjacent to the Assessment Area.
"Longwood Dills Subdivision Walls" means the winged walls abutting and
previously constructed along the entrance road to the Longwood Hills Subdivision,
including related signage.
"Maintenance" means the operation and maintenance of the Longwood Hills
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 Hills Local Improvements, and related expenses, computed in the manner
described in Section 3.03 hereof.
"Maintenance Assessment Collection Cost" means all or any; portion of 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 3.03(B) hereof.
"Maintenance Cost" means all or any portion of the expenses that are properly
attributable to Maintenance under generally accepted accounting principals, including,
without limiting the generality of the foregoing, funding a wall repair reserve account for
3
the Longwood Hills Subdivision Walls, 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 3.03(C) hereof.
"Ordinance" means Ordinance No. 01-1574 enacted by the City Commission on
June 18, 2001, as amended and supplemented by Ordinance No. 0471701, 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.
"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 the
Maintenance, including, but not limited to, Government Property, retention areas, rights -
of -way and utility easements.
"Tax Parcel" means a parcel of real property to which the Property Appraiser has
assigned a distinct ad valorem property tax identification number.
"Tax Roll" means the real property ad valorem tax assessment roll maintained by
the Property Appraiser for the purpose of the levy and collection of ad valorem taxes.
2
"Uniform Assessment Collection Act" means Sections 197.3632 and 197.3635,
Florida Statutes, or any successor statutes authorizing the collection of non -ad valorem
Maintenance Assessments on the same bill as act 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 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 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.
(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 16,6.021(3), Florida
5
Statutes. The subject matter of paragraphs (a), (b), (c), and (d) of Section 166.021(3),
Florida Statutes, is not relevant to imposition of Maintenance 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 Hills Maintenance
Assessment Area as an Assessment Area under the Ordinance to fund the Maintenance
Cost of the Longwood Hills Local Improvements. The Longwood Hills 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.
(F) Maintenance of the Longwood Hills 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,
6
use and enjoyment of such real property. Due to their use, Public Use; Parcels will not
derive a special benefit from the Maintenance.
(G) Each Platted Lot within the Assessment Area will derive the same special
benefit from Maintenance of the Longwood Hills Local Improvements. Accordingly, it is
fair and reasonable to apportion the Maintenance Cost of the Longwood Hills Local
Improvements equally among each Platted Lot within Assessment Area.
(H) The City Commission hereby finds and determines that the Maintenance
Assessments, to be imposed in accordance with this Resolution, provide an equitable
method of funding the Maintenance by fairly and reasonably allocating the cost based on
the special. benefit derived by the real property, in the manner hereinafteri described.
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ARTICLE H
NOTICE AND PUBLIC HEADING
SECTION 2.01. ESTIMATED MAINTENANCE COST. The estimated
Maintenance Cost of the Longwood Hills Local Improvements is approximately $6,035
per Fiscal Year. The Maintenance Cost of the Longwood Hills 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 III hereof.
SECTION 2.02. ASSESSMENT ROLL. The Assessment Coordinator is
hereby directed to prepare a final estimate of the Maintenance Cost of the Longwood
Hills Local Improvements and to prepare the preliminary Assessment Roll in the manner
provided in the Ordinance. The Assessment Coordinator shall apportion the Maintenance
Cost of the Longwood Hills Local Improvements among the parcels of real properly
within the Assessment Area as reflected on the Tax Roll in conformity with Article III
hereof. The estimate of Maintenance Cost and the Assessment Roll shall be maintained
on file at City Hall and open to public inspection. The foregoing shall not be construed to
require that the Assessment Roll be in printed form if the amount of the Maintenance
Assessment for each Tax Parcel can be determined by use of a computer terminal
available to the public.
SECTION 2.03. PUBLIC HEARING. A public hearing will be conducted by
the City Commission at 7:00 P.M., or as soon thereafter as the matter can be heard, on
September 6, 2011, at City Hall located at 175 West Warren Avenue, Longwood, Florida,
to consider (A) creation of the Assessment Area, (B) imposition of the Maintenance
Assessments, and (C) collection of the Maintenance Assessments pursuant to the
Uniform Assessment Collection Act.
SECTION 2.04. NOTICE BY PUBLICATION. Upon completion of the
materials required by Section 2.02 hereof, the Assessment Coordinator shall publish a
notice of the public hearing authorized by Section 2.03 hereof in the manner and the time
provided in Section 2.05 of the Ordinance. Such notice shall be in substantially the form
attached hereto as Appendix A.
SECTION 2.05. NOTICE BY MAILL. Upon completion of the materials
required by Section 2.02 hereof, the Assessment Coordinator shall, at the time and in the
manner specified in Section 2.06 of the Ordinance, provide first class mailed notice of the
2 3 hereof to each real roe owner proposed to
public hearing authorized by Section .0 property rty p p
be assessed at the address indicated on the Tax Roll. Such notice shall be in substantially
the form attached hereto as Appendix B.
WE
ARTICLE III
MAINTENANCE ASSESSMENTS
SECTION 3.01. DESCRIPTION OF PROPOSED ASSESSMENT AREA.
The proposed Longwood Hills Maintenance Assessment Area shall include the real
property located within the Longwood Hills 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
Maintenance Cost of the Longwood Hills Local Improvements.
SECTION 3.02. 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 III. 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 3.03. 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 3.03.
(A) ANNUAL MAINTENANCE COMPONENT. The "Annual Maintenance
Component" shall be calculated for each Fiscal Year for each Tax Parcel by (1) dividing
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(a) the Maintenance Cost of the Longwood Hills Local Improvements, by (b) the total
number of Platted Lots located in the Assessment Area, and (2) multiplying the result by
the number of Platted Lots attributable to such Tax Parcel.
(B) MAINTENANCE ASSESSMENT COLLECTION COST COMPONENT.
The "Maintenance Assessment Collection Cost Component" shall be computed each
Fiscal Year for each Tax Parcel by (1) dividing (a) the Maintenance Assessment
Collection Cost by (b) the total number of Platted Lots located in the Assessment Area,
and (2) multiplying the result by the number Platted Lots attributable to such Tax Parcel.
(C) MAINTENANCE ASSESSMENT STATUTORY DISCOUNT AMOUNT.
The "Maintenance Assessment Statutory Discount Amount" 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.
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ARTICLE IV
GENERAL PROVISIONS
SECTION 4.01. METHOD OF COLLECTION. The Maintenance
Assessments shall be collected pursuant to the Uniform Assessment Collection Act.
SECTION 4.02. SEVERAPILITY. 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 4.03. 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 4.04. EFFECTIVE DATE. This Resolution shall take effect
immediately upon its adoption.
DULY ADOPTED this 1 st day of August, 2011.
ATTEST:
Cei,
Sarah M. Mirus, MMC, MBA, City Clerk
CITY OF LONGWOOD, FLORIDA
APPROVED AS TO FORM AND LEGALITY
FOR THE USE AND RELIANCE OF THE
CITY OF LONGWOOD, FLORIDA ONLY:
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APPENDIX A
FORM OF NOTICE TO BE PUBLISHED
To Be Published on or before August 17, 2011
[INSERT SMALL MAP OF ASSESSMENT AREA]
NOTICE OF HEARING TO IMPOSE AND
PROVIDE FOR COLLECTION OF SPECIAL ASSESSMENTS
IN THE LONGWOOD DILLS MAINTENANCE ASSESSMENT AREA
Notice is hereby given that the City Commission of the City of Longwood will
conduct a public hearing to consider creation of the Longwood Hills Maintenance
Assessment Area, as shown above, and imposition of special assessments to fund the
maintenance costs of the Longwood Hills subdivision walls, landscaping, irrigation,
lighting and other related improvements within the Longwood Hills Maintenance
Assessment Area. The hearing will be held at 7:00 P.M., or as soon thereafter as the
matter can be heard, on September 6, 2011, at City Hall, 175 West 'Warren Avenue,
Longwood, Florida, for the purpose of receiving public comment on the proposed
Longwood Hills Maintenance Assessment Area and collection of the assessments on the
ad valorem tax bill. All affected real property owners have a right `to appear at the
hearing 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 will be based on the number of
platted lots attributable to each parcel of real property within the proposed Longwood
Hills 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 1, 2011.
Copies of the Initial Assessment Resolution and the preliminary Assessment Roll are
available for inspection at City Hall, located at 175 West Warren Avenue, Longwood,
Florida.
The assessments will be collected on the ad valorem tax bill commencing with the
tax bill to be mailed in October or November 2011, as authorized by Section 197.3632,
Florida Statutes. 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 at
407/260-3475.
CITY OF LONGWOOD, FLORIDA
A-2
APPENDIX B
FORM OF NOTICE TO BE MAILED
CITY OF LONGWOOD
175 West Warren Avenue
Longwood, Florida 32750
407/260-3440
August_, 2011
[Property Owner Name]
[Street Address]
[City, State and zip]
Re: Parcel Number [Insert Number]
Longwood Hills Maintenance Assessment Area
Dear Property Owner:
The City of Longwood is considering creation of the Longwood Hills
Maintenance Assessment Area to impose special assessments to fund the maintenance
costs of the Longwood Hills subdivision walls, landscaping, irrigation, lighting and other
related services within the Longwood Hills Maintenance Assessment Area. The
assessment for each parcel of real property will be based on the number of platted lots
attributable to each parcel of real property within the proposed Longwood Hills
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 1, 2011.
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 annual assessment will include your share of the first -year set-
up/implementation costs, maintenance costs, collection cost, and the amount Florida law
requires the City to discount receipts to take into account the statutory discount on the ad
valorem tax bill. The maximum annual assessment and other information related to your
tax parcel are attached to this notice. The City intends to collect a total of
$ annually in assessments in the assessment area, inclusive of all
administrative and statutory discounts, with the first payment on the ad valorem tax bill
to be mailed in October or November 2011. Failure to pay your assessments will cause a
tax certificate to be issued against the property which may result in a loss of title.
01
The City Commission will hold a public hearing at 7:00 P.M., or as soon thereafter
as the matter can be heard, on September 6, 2011, at City Hall located at 175 West
Warren Avenue, Longwood, Florida, for the purpose of receiving comments on the
proposed Longwood Hills Maintenance Assessment Area, including collection on the ad
valorem tax bill. You are invited to attend and participate in the public hearing or to file
written objections with the City 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
Y Y Y x x SEND NO MONEY NOW. THIS IS NOT AN INVOICE X x Y Y x
Longwood Hills Maintenance Assessment Area
[Property Owner Name]
Parcel Number [Insert Number]
Number of Platted Lots:
[Insert Amount]
Maximum Annual Assessment Amount*: [Insert Amount]
X Includes first -year set-up/implementation costs. It is expected that this amount will
decrease in future years.
Y Y x Y SEND NO MONEY NOW. THIS IS NOT AN INVOICE X X Y
APPENDIX C
DESCRIPTION OF PARCELS IN THE LONGWOOD HILLS MAINTENANCE
ASSESSMENT AREA
APPENDIX C
Parcel No.
30203050200000050
30203050200000270
30203050200000220
30203050200000250
30203050200000040
30203050200000020
30203050200000060
30203050200000230
30203050200000180
30203050200000210
30203050200000100
30203050200000120
30203050200000130
30203050200000140
30203050200000150
30203050200000200
30203050200000280
30203050200000090
30203050200000110
30203050200000070
30203050200000030
30203050200000080
30203050200000160
30203050200000170
30203050200000010
30203050200000190
30203050200000260
30203050200000240
C-1