17-1436 2017 Wastewater Assessement Area Initial AssessmentCITY OF LONGWOOD, FLORIDA
2017 WASTEWATER ASSESSMENT AREA
INITIAL ASSESSMENT RESOLUTION
ADOPTED JULY 17, 2017
TABLE OF CONTENTS
PAGE
ARTICLE I DEFINITIONS AND
CONSTRUCTION
SECTION 1.01.
DEFINITIONS.............................................................................1
SECTION 1.02.
INTERPRETATION.................................................................... 5
SECTION 1.03.
GENERAL FINDINGS................................................................ 6
ARTICLE II
NOTICE AND PUBLIC HEARING
SECTION 2.01. PROJECT COST AND DESCRIPTION...................................10
SECTION 2.02. ASSESSMENT ROLL...............................................................10
SECTION 2.03. PUBLIC HEARING...................................................................10
SECTION 2.04. NOTICE BY PUBLICATION...................................................11
SECTION 2.05. NOTICE BY MAIL....................................................................11
SECTION 3.01.
SECTION 3.02.
SECTION 3.03.
SECTION 3.04.
SECTION 3.05.
SECTION 3.06.
SECTION 3.07.
SECTION 3.08.
ARTICLE III
ASSESSMENTS
DESCRIPTION OF PROPOSED ASSESSMENT AREA ........12
IMPOSITION OF ASSESSMENTS..........................................12
PREPAYMENT AMOUNTS.....................................................12
COMPUTATION OF ANNUAL ASSESSMENTS ..................13
INITIAL PREPAYMENT OPTION..........................................15
ADDITIONAL PREPAYMENT OPTION................................15
MANDATORY PREPAYMENT...............................................16
REALLOCATION UPON FUTURE SUBDIVISION ..............17
ARTICLE IV GENERAL
PROVISIONS
SECTION 4.01. METHOD OF COLLECTION ................................................... 21
SECTION 4.02. SEVERABILITY........................................................................ 21
SECTION 4.03. CONFLICTS............................................................................... 21
SECTION 4.04. EFFECTIVE DATE.................................................................... 22
i
RESOLUTION NO. 17-1436
A RESOLUTION OF THE CITY COMMISSION OF THE
CITY OF LONGWOOD, FLORIDA, RELATING TO THE
CONSTRUCTION AND FUNDING OF WASTEWATER
COLLECTION FACILITIES; DESCRIBING THE REAL
PROPERTY TO BE LOCATED WITHIN THE PROPOSED
ASSESSMENT AREA; DETERMINING THAT CERTAIN
REAL PROPERTY WILL BE SPECIALLY BENEFITED
BY THE WASTEWATER COLLECTION FACILITIES;
ESTABLISHING THE METHOD OF ASSESSING THE
COSTS OF THE WASTEWATER COLLECTION
FACILITIES AGAINST THE REAL PROPERTY THAT
WILL BE SPECIALLY BENEFITED THEREBY;
ESTABLISHING OTHER TERMS AND CONDITIONS OF
THE ASSESSMENTS; ESTABLISHING A PUBLIC
HEARING TO CONSIDER IMPOSITION OF THE
PROPOSED ASSESSMENTS AND THE METHOD OF
THEIR COLLECTION; DIRECTING THE PROVISION OF
NOTICE IN CONNECTION THEREWITH; 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.
"Adjusted Prepayment 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(E) hereof.
"Annual Debt Service Component" means the amount computed for each Tax
Parcel pursuant to Section 3.04(A) hereof.
APPENDIX A - FORM OF NOTICE TO BE PUBLISHED
APPENDIX B - FORM OF NOTICE TO BE MAILED
APPENDIX C - DESCRIPTION OF PARCELS IN THE 2017 WASTEWATER
ASSESSMENT AREA AND APPLICABLE INITIAL
PREPAYMENT AMOUNTS
ii
"Assessment" means an annual special assessment imposed against real property
located within the Assessment Area to fund the Project Cost of Wastewater Collection
Facilities to serve the Assessment Area and related expenses, computed in the manner
described in Section 3.04 hereof.
"Assessment Area" means the proposed 2017 Wastewater 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.
"Assessment Roll" means a non -ad valorem assessment roll relating to the
Project Cost of the Wastewater Collection Facilities 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.
"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.
"Collection Cost" means the estimated cost to be incurred by the City during any
Fiscal Year in connection with the collection of Assessments.
"Collection Cost Component" means the amount computed for each Tax Parcel
pursuant to Section 3.04(B) hereof.
"Final Assessment Resolution" means the resolution described in Section 2.07
of the Ordinance that imposes 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.
"Initial Prepayment Amount" means the amount required for each Tax Parcel as
set forth in APPENDIX C attached hereto, to prepay the Assessment in full.
"Institutional Property" means Tax Parcels that have a Department of Revenue
Code of "70" through "79" as of the effective date of this Resolution.
"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.
"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.
"Parcel of Record" means an unplatted parcel of record or a subdivided Platted
Lot in existence on the effective date of this Resolution.
"Platted Lot" means a building lot described on a map or plat recorded in the
Seminole County Official Records on or prior to the effective date of this Resolution.
"Project Cost" means (A) the Wastewater Development Assistance Fee (which
represents the portion of the cost of constructing the Wastewater Collection Facilities for
which the City now seeks reimbursement), (B) the Wastewater Capacity Charge
previously paid by the City to Seminole County, (C) the Wastewater Connection Fee, (D)
in certain cases, related water development assistance fees, and (E) the cost incurred by
the City to impose the Assessments.
"Property Appraiser" means the Seminole County Property Appraiser.
"Statutory Discount Amount" means the amount computed for each Tax Parcel
pursuant to Section 3.04(C) hereof.
"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.
"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.
"Wastewater Capacity Charge" means the wastewater treatment capacity
capital charge that has been paid by the City to Seminole County for each Tax Parcel in
the Assessment Area.
"Wastewater Collection Facilities" means the wastewater collection facilities
required for the City to provide wastewater collection service to the real property located
in the Assessment Area.
"Wastewater Connection Fee" means the cost related to the Wastewater
Collection Facilities, incurred by the City for materials and labor to connect (A) a lateral
line to each property line, and (B) the real property owner's building to the lateral line, if
applicable.
"Wastewater Development Assistance Fee" means the fee established by the
City in the City's Wastewater Policy Ordinance when the Wastewater Collection
Facilities were constructed as the portion of the cost of constructing the wastewater
collection facilities to be paid by customers of the City.
"Wastewater Policy Ordinance" means Chapter 90 "Utilities" of the City's
Code, as amended and supplemented from time to time.
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. GENERAL 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 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 and authorize the imposition of Assessments to fund the
construction of Local Improvements to serve the real property located therein. The
Wastewater Collection Facilities constitute a Local Improvement, as defined in the
Ordinance.
(D) Over the past few years, the City has financed and constructed the
Wastewater Collection Facilities to serve real property located in the Assessment Area
with the requirement of reimbursement from the real property owners.
(E) The Project Cost to be assessed against each Tax Parcel in the Assessment
Area includes the Wastewater Development Assistance Fee payable by such Tax Parcel
when the Wastewater Collection Facilities were constructed.
(F) Upon construction of the Wastewater Collection Facilities, in some cases
the City paid Wastewater Capacity Charges to Seminole County for Tax Parcels within
the Assessment Area with the requirement of reimbursement from the real property
owners unless such charges were otherwise waived by the City pursuant to an early
payment discount program.
(G) Where applicable, the Project Cost to be assessed against each Tax Parcel
in the Assessment Area includes the Wastewater Capacity Charge paid by the City in
respect of such Tax Parcel when the Wastewater Collection Facilities were constructed.
(H) When the City began to provide wastewater service to Tax Parcels within
the Assessment Area, payment of the Wastewater Connection Charge was deferred with
the requirement of reimbursement from the real property owners.
(I) The Project Cost to be assessed against each Tax Parcel in the Assessment
Area includes the Wastewater Connection Charge, if applicable to such Tax Parcel.
(J) The Project Cost to be assessed against Tax Parcels within the Assessment
Area does not include interest from the date such amounts were paid or deferred by the
City. Interest that may have accrued during such period will be absorbed by the City.
(K) In 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 10-year
internal loan to the real property owners for their share of the Project Cost for all parcels
other than those constituting "Institutional Property." Except for Institutional Property
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 eight percent (8%) per
year.
(L) Institutional Property parcels provide facilities to their owners, occupants,
members and the general public that otherwise might be requested or required to be
provided by the City. Accordingly, these properties serve a legitimate public purpose and
provide a public benefit. In recognition of the public benefit provided, it is fair and
reasonable to reduce the burden of the Assessment for these parcels by providing a longer
repayment period of fifteen (15) years as well as reducing the interest rate to zero percent
(0%) per year.
(M) The availability and provision of wastewater service by the City provides a
special benefit to Tax Parcels located within the Assessment Area.
(N) 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 Wastewater Collection Facilities by fairly and reasonably allocating the Project Cost
to those real properties that derive a special benefit.
ARTICLE H
NOTICE AND PUBLIC HEARING
SECTION 2.01. PROJECT COST AND DESCRIPTION. The Project Cost
of the Wastewater Collection Facilities, approximately $183,797.00, has been funded by
the City with the understanding that the City would be reimbursed for such costs from
proceeds derived from the imposition of Assessments against the real property located in
the Assessment Area in the manner set forth in Article III hereof. The Wastewater
Collection Facilities consist of a series of wastewater line extensions constructed within
the City corporate limits.
SECTION 2.02. ASSESSMENT ROLL. The Assessment Coordinator is
hereby directed to prepare a final estimate of the Project Cost of the Wastewater
Collection Facilities and to prepare the preliminary Assessment Roll in the manner
provided in the Ordinance. The estimate of Project 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
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 6:00 P.M., or as soon thereafter as the matter can be heard, on
August 21, 2017, 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 2.04. 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 MAIL. 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
public hearing authorized by Section 2.03 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.
ARTICLE III
ASSESSMENTS
SECTION 3.01. DESCRIPTION OF PROPOSED ASSESSMENT AREA.
The City Commission proposes to create the 2017 Wastewater 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 Wastewater Collection Facilities.
SECTION 3.02. IMPOSITION OF ASSESSMENTS. Assessments shall be
imposed against real property located within the Assessment Area for a period of (A)
fifteen (15) years, with respect to Institutional Property, and (B) ten (10) years, with
respect to all other parcels. The first annual Assessment will be included on the ad
valorem tax bill to be mailed in October or November 2017. When imposed, the
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. PREPAYMENT AMOUNTS.
(A) The Initial Prepayment Amount for each Tax Parcel located within the
Assessment Area shall be shall be the amount set forth in APPENDIX C attached hereto.
(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 for
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(E) hereof.
SECTION 3.04. COMPUTATION OF ANNUAL ASSESSMENTS. The
annual Assessment shall be computed for each Tax Parcel in the manner set forth in this
Section 3.04.
(A) ANNUAL DEBT SERVICE COMPONENT. -The "Annual Debt Service
Component" shall be calculated 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) For all Tax Parcels other than Institutional Property:
(a) 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 eight percent (8%) per year.
(b) 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.
(c) The Assessment Coordinator shall then determine the interest
payable by multiplying (i) the annual interest rate computed in (1)(a) above,
by (ii) the Initial Prepayment Amount (or Adjusted Prepayment Amount, if
applicable).
(d) The Annual Debt Service Component is then calculated as the
sum of the amount determined in (i)(b) and (i)(c) above.
(2) For Institutional Property, the Annual Debt Service Component shall
be calculated for the Tax Parcel by dividing (a) the Tax Parcel's Initial Prepayment
Amount (or Adjusted Prepayment Amount, if applicable), by (b) the number of remaining
years the Assessment is payable, which shall initially be for a period of fifteen (15) years.
(B) COLLECTION COST COMPONENT. The "Collection Cost Component"
shall be computed each Fiscal Year for each Tax Parcel by (1) dividing (a) the 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) 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, such amount to be
calculated by deducting (1) the sum of (a) the Annual Debt Service Component and (b)
the Collection Cost Component, from (2) the amount computed by dividing (a) the sum
of (i) the Annual Debt Service Component and (ii) Collection Cost Component, by (b)
the factor of 0.96.
(D) ASSESSMENT. The annual Assessment for each Tax Parcel shall be
computed as the sum of (1) the Annual Debt Service Component, (2) the Collection Cost
Component, and (3) the Statutory Discount Amount.
(E) 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 deducting (1) the principal
component of the Annual Debt Service Component determined in Section 3.04(A) above
and included on the Assessment Roll for the Tax Parcel, from (2) the Adjusted
Prepayment Amount utilized to compute the annual Assessment included on the
Assessment Roll for such Tax Parcel.
SECTION 3.05. INITIAL PREPAYMENT OPTION. 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 September 30, 2017, the
owner of each Tax Parcel subject to the Assessment shall be entitled to prepay all future
annual Assessments, upon payment of the Initial Prepayment Amount. The amount of all
prepayments made pursuant to this Section 3.05 shall be final.
SECTION 3.06. ADDITIONAL PREPAYMENT OPTION.
(A) Following the date specified in the notice provided pursuant to Section 3.05
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 sum of (1) the
Adjusted Prepayment Amount for such Tax Parcel, and (2) interest on the Adjusted
Prepayment Amount, from the date of the most recent ad valorem tax bill, computed at
the City Investment Rate. The amount of all prepayments made pursuant to this Section
3.06(A) shall be final.
(B) During any period commencing on the date the annual 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 Assessments for the Tax Parcel
by the amount of the Assessment that has been certified for collection with respect to
such Tax Parcel.
SECTION 3.07. MANDATORY PREPAYMENT.
(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
to be acquired or otherwise transferred to an entity for which Assessments cannot be
collected pursuant to the Uniform Assessment Collection Act (other than the City)
through condemnation, negotiated sale or otherwise, (2) the Tax Parcel is subject to
annexation by a governmental unit, or (3) 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) or (2) above, the owner of the Tax Parcel
prior to condemnation, sale or other transfer must notify the City at least 30 days prior to
the proposed acquisition or transfer date in order to allow the City sufficient time to
determine the final amount due. Failure to provide such notice shall cause an automatic
acceleration of such Assessment the effective date of which is 10 days prior to the
proposed acquisition or transfer date.
(B) The amount required to prepay the future unpaid annual Assessments will
be equal to the Adjusted Prepayment Amount for such Tax Parcel. The amount of all
prepayments made pursuant to this Section 3.07 shall be final.
(C) During any period commencing on the date the annual 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 Assessments for the Tax Parcel
by the amount of the Assessment that has been certified for collection with respect to
such Tax Parcel.
SECTION 3.08. REALLOCATION UPON FUTURE SUBDIVISION.
(A) Upon subdivision of any Tax Parcel located within the Assessment Area
that is subject to the 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
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
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 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 the subdivided parcels on the basis of the value
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 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 Obligations.
(D) Notwithstanding the foregoing, if a Tax Parcel includes more than one
Platted Lot and no Parcels of Record, the 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.
ARTICLE IV GENERAL
PROVISIONS
SECTION 4.01. METHOD OF COLLECTION. The Assessments shall be
collected pursuant to the Uniform Assessment Collection Act.
SECTION 4.02. 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 4.03. CONFLICTS. All resolutions or parts thereof in conflict
herewith are hereby repealed to the extent of such conflict.
SECTION 4.04. EFFECTIVE DATE. This Resolution shall take effect
immediately upon its adoption.
DULY ADOPTED this L h day o 7,t 1 , 2017.
ATTEST:
lerk
CITY OF LONGWOOD, FLORIDA
APPROVED AS TO FORM AND LEGALITY
FOR THE USE AND RELIANCE OF THE
CITY OF LONGWOOD, FLORIDA ONLY:
Daniel Langle , v
o
APPENDIX A
FORM OF NOTICE TO BE PUBLISHED
To Be Published on or before August 1, 2017
[INSERT SMALL MAP OF ASSESSMENT AREA]
NOTICE OF HEARING TO IMPOSE AND
PROVIDE FOR COLLECTION OF SPECIAL ASSESSMENTS
IN THE 2017 WASTEWATER 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 2017 Wastewater Assessment Area,
as shown above, and imposition of special assessments to reimburse the City for costs
related to the construction of wastewater collection facilities, connection thereto and
related wastewater capacity charges. The hearing will be held at 6:00 P.M., or as soon
thereafter as the matter can be heard, on August 21, 2017, at City Hall, 175 West Warren
Avenue, Longwood, Florida, for the purpose of receiving public comment on the
proposed 2017 Wastewater Assessment Area and 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 will be based upon the City's rates,
fees and costs when the wastewater collection facilities were constructed as the portion of
the cost of constructing the wastewater collection facilities to be paid by customers of the
City. 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 July 17, 2017. 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, as authorized by
Section 197.3632, Florida Statutes. Failure to pay the assessments will cause a tax
A-
certificate to be issued against the real property which may result in a loss of title. The
City Commission intends to collect the assessments in fifteen (15) annual installments for
institutional property, and ten (10) installments for all other real property, in each case the
first of which will be included on the ad valorem tax bill to be mailed in October or
November 2017.
If you have any questions, please contact the City's Assessment Coordinator at
407/260-3475.
CITY OF LONGWOOD, FLORIDA
0
APPENDIX B
FORM OF NOTICE TO BE MAILED
CITY OF LONGWOOD
175 West Warren Avenue
Longwood, Florida 32750
407/260-3440
August _, 2017
[Property Owner Name]
[Street Address]
[City, State and zip]
Re: Parcel Number [Insert Number]
2017 Wastewater Assessment Area
Dear Property Owner:As you were previously notified in our letter of , 201
the City of Longwood is considering creation of the 2017 Wastewater Assessment Area
to impose special assessments to reimburse the City for costs related to the construction of
wastewater collection facilities, connection thereto and financing of related wastewater
capacity charges. The assessment for each parcel of real property will be based upon the
City's rates, fees and costs when the wastewater collection facilities were constructed as the
portion of the cost of constructing the wastewater collection facilities to be paid by
customers of the City. 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 July 17, 2017. 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 internally finance this and other assessment projects. This will
permit the cost attributable to your real property to be amortized over a period of ten
[fifteen] (10[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 [institutional
property, the City will not charge interest on the amount outstanding] the real property
B-
owners in the 2017 Wastewater Assessment Area, the City has decided to charge interest,
compounded annually at the lesser of the (1) the City's average investment rate for the
previous 12 months, or (2) 8% per annum.
The annual assessment will include your share of the principal, interest, 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 $ in assessments in total in the assessment
area, inclusive of all administrative and statutory discounts, over ten (10) years, the first
of which will be included on the ad valorem tax bill to be mailed in November 2017.
Failure to pay your assessments will cause a tax certificate to be issued against the
property which may result in a loss of title.
The City Commission will hold a public hearing at 6:00 P.M., or as soon thereafter
as the matter can be heard, on August 21, 2017, at City Hall located at 175 West Warren
Avenue, Longwood, Florida, for the purpose of receiving comments on the proposed
2017 Wastewater Assessment Area and the assessments, 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
I�
* * * * * SEND NO MONEY NOW. THIS IS NOT AN INVOICE * * * * *
2017 Wastewater Assessment Area
[Property Owner Name]
Parcel Number [Insert Number]
Initial Prepayment amount:
(if payment made prior to September 30, 2017)* [Insert Amount]
Number of annual payments:
Maximum annual payment**:
10[15]
[Insert Amount]
* After September 30, 2017, interest will be charged on the outstanding balance at the
lesser of the City's average investment rate, or 8% per annum.
** This represents interest calculated at the maximum rate of 8% per annum. The actual
interest rate charged will be the lesser of this rate or the City's average investment rate.
* * * * * SEND NO MONEY NOW. THIS IS NOT AN INVOICE * * * * *
DESCRIPTION OF PARCELS IN THE
2017 WASTEWATER ASSESSMENT AREA
AND APPLICABLE INITIAL PREPAYMENT AMOUNTS
PARCELS AND INITIAL PREPAYMENT AMOUNTS
Parcel No. Total
31-20-3 0-5AU-0000-051 A
32-20-30-512-OM00-0210
32-20-30-510-0800-0000
32-20-30-509-0000-0080
$6,658.00
2,229.00
163,028.00
11,882.00