23-1637 2023 Wastewater Assessment AreaRESOLUTION NO.23-1637
A RESOLUTION OF THE CITY COMMISSION OF THE
CITY OF LONGWOOD, FLORIDA, RELATING TO THE
CONSTRUCTION AND FUNDING OF WASTEWATER
COLLECTION FACILITIES, AND RELATED
CONNECTION AND WASTEWATER CAPACITY
CHARGES; CREATING THE 2023 WASTEWATER
ASSESSMENT AREA; CONFIRMING THE INITIAL
ASSESSMENT RESOLUTION; ESTABLISHING THE
MAXIMUM AMOUNT OF THE ANNUAL ASSESSMENT;
IMPOSING ASSESSMENTS AGAINST REAL PROPERTY
WITHIN THE ASSESSMENT AREA; APPROVING THE
ASSESSMENT ROLL; PROVIDING FOR COLLECTION
OF THE ASSESSMENTS; AND PROVIDING AN
EFFECTIVE DATE.
WHEREAS, the City Commission (the "City Commission") of the City of
Longwood, Florida, enacted Ordinance No. 01-1574 on June 18, 2001, as amended and
supplemented by Ordinance No. 04-1701, enacted by the City Commission on July 19,
2004 (collectively, the "Ordinance"), to provide for the creation of assessment areas and
authorize the imposition of special assessments to fund the construction of local
improvements to serve the real property located therein; and
WHEREAS, on August 7, 2023, the City Commission adopted Resolution No. 23-
1634 (the "Initial Assessment Resolution"), proposing creation of the 2023 Wastewater
Assessment Area and describing the method of assessing the cost of Wastewater Collection
Facilities (as therein defined), and related connection and wastewater capacity charges
against the real property that will be specially benefited thereby, and directing preparation
Resolution No. 23-1637
Page 1
of the tentative Assessment Roll and provision of the notices required by the Ordinance;
TI4
WHEREAS, pursuant to the provisions of the Ordinance, the City is required to
confirm or repeal the Initial Assessment Resolution, with such amendments as the City
Commission deems appropriate, after hearing comments and receiving objections of all
interested parties; and
WHEREAS, the Assessment Roll has heretofore been filed at City Hall, as required
by the Initial Assessment Resolution and the Ordinance; and
WHEREAS, as required by the terms of the Ordinance, notice of a public hearing
has been published and mailed to each real property owner proposed to be assessed
notifying such real property owner of the opportunity to be heard; the proof of publication
and an affidavit of mailing are attached hereto as Appendices A and B respectively; and
WHEREAS, a public hearing has been duly held and comments and objections of
all interested persons have been heard and considered as required by the terms of the
Ordinance.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF
THE CITY OF LONGWOOD, FLORIDA, AS FOLLOWS:
SECTION 1. AUTHORITY. This Resolution is adopted pursuant to the
Ordinance, Chapter 166, Florida Statutes, and other applicable provisions of law.
SECTION 2. DEFINITIONS. This Resolution is the Final Assessment
Resolution as defined in the Initial Assessment Resolution. All capitalized terms in this
Resolution No. 23-1637
Page 2
Resolution shall have the meanings defined in the Ordinance and the Initial Assessment
Resolution.
SECTION 3. CREATION OF ASSESSMENT AREA. The 2023
Wastewater Assessment Area is hereby created to include the Tax Parcels described in
Appendix E attached hereto. The Assessment Area is created for the purpose of improving
the use and enjoyment of real property located therein by funding the construction of
Wastewater Collection Facilities, and related connection and wastewater capacity charges
to provide wastewater collection service to real property located within the Assessment
SECTION 4. CONFIRMATION OF INITIAL ASSESSMENT
RESOLUTION. The Initial Assessment Resolution is hereby confirmed.
SECTION 5. APPROVAL OF ASSESSMENT ROLL. The Assessment
Roll, a copy of which is attached hereto as Appendix E, is hereby approved.
SECTION 6. ASSESSMENTS.
(A) The Tax Parcels described in the Assessment Roll are hereby found to be
specially benefited by the availability and provision of wastewater service in the amount
of the maximum annual Assessment set forth in the Assessment Roll. The methodology
for computing annual Assessments described in the Initial Assessment Resolution is hereby
approved. Annual Assessments computed in the manner described in the Initial
Assessment Resolution are hereby levied and imposed (A) with respect to Institutional
Property parcels, for a period of fifteen (15) years, and (B) with respect to all other parcels,
Resolution No. 23-1637
Page 3
for a period of ten (10) years, each commencing with the ad valorem tax bill to be mailed
in November 2023, as set forth in the Assessment Roll attached as Appendix E hereto.
(B) Upon adoption of this Resolution and the Annual Assessment Resolution for
each subsequent Fiscal Year:
(1) The annual Assessments shall constitute a lien against assessed real
property equal in rank and dignity with the liens of all state, county, district or
municipal taxes and other non -ad valorem assessments. Except as otherwise provided
by law, such lien shall be superior in dignity to all other liens, titles and claims, until
the ad valorem tax bill for such year is otherwise paid in full pursuant to the Uniform
Assessment Collection Act. The lien shall be deemed perfected upon adoption of
each annual assessment resolution and shall attach to the real property included on
the Assessment Roll as of the prior January 1, the lien date for ad valorem taxes.
(2) As to any Tax Parcel that is to be acquired by a public entity through
condemnation, negotiated sale or otherwise prior to adoption of the next Annual
Assessment Resolution, the Adjusted Prepayment Amount shall constitute a lien
against assessed real property equal in rank and dignity with the liens of all state,
county, district or municipal taxes and other non -ad valorem assessments. Except
as otherwise provided by law, such lien shall be superior in dignity to all other liens,
titles and claims, until paid. The lien shall be deemed perfected upon adoption by the
City Commission of the Annual Assessment Resolution and shall attach to the real
Resolution No. 23-1637
Page 4
property included on the Assessment Roll upon adoption of the Annual Assessment
Resolution.
SECTION 7. COLLECTION OF ASSESSMENTS. The Assessments
shall be collected pursuant to the Uniform Assessment Collection Act. Upon adoption of
the Annual Assessment Resolution for each Fiscal Year, the Assessment Coordinator shall
cause the certification and delivery of the Assessment Roll to the Tax Collector by
September 15, in the manner prescribed by the Uniform Assessment Collection Act. The
Assessment Roll, as delivered to the Tax Collector, shall be accompanied by a Certificate
to Non -Ad Valorem Assessment Roll in substantially the form attached hereto as Appendix
F.
SECTION S. EFFECT OF FINAL ASSESSMENT RESOLUTION. The
adoption of this Final Assessment Resolution shall be the final adjudication of the issues
presented herein and in the Initial Assessment Resolution (including, but not limited to, the
method by which the Assessments will be computed, the Assessment Roll, the maximum
annual Assessment, the levy and lien of the Assessments and the terms for prepayment of
the Assessments) unless proper steps are initiated in a court of competent jurisdiction to
secure relief within twenty days from the date of City Commission action on this Final
Assessment Resolution.
SECTION 9. PREPAYMENT NOTICE. The Assessment Coordinator is
hereby directed to provide notice by first class mail to the owner of each Tax Parcel
described in the Assessment Roll of the opportunity to prepay all future annual
Resolution No. 23-1637
Page 5
Assessments, without financing cost. The notice, in substantially the form attached as
Appendix C, shall be mailed to each real property owner at the address utilized for the
notice provided pursuant to Section 2.05 of the Initial Assessment Resolution.
SECTION 10. ASSESSMENT NOTICE. The Assessment Coordinator is
hereby directed to record a general notice of the Assessments in the Official Records Book
in the office of the Seminole County Clerk of Courts. Such notice shall be in substantially
the form attached as Appendix D. The preliminary Assessment Roll and each annual
Assessment Roll shall be retained by the Assessment Coordinator and shall be available
for public inspection.
SECTION 11. CONFLICTS. All resolutions or parts thereof in conflict
herewith are hereby repealed to the extent of such conflict.
Resolution No. 23-1637
Page 6
SECTION 12. EFFECTIVE DATE. This Resolution shall take effect
immediately upon its adoption.
DULY ADOPTED this 6th day of September 2023.
ATTEST:
APPROVED AS TO FORM AND LEGALITY
FOR THE USE AND RELIANCE OF THE
CITY OF LONGWOOD, FLORIDA ONLY:
Daniel L , COrXorney
CITY OF LONGWOOD, FLORIDA
Tony B n' Mayor
Resolution No. 23-1637
Page 7
APPENDIX A
PROOF OF PUBLICATION
• Sanford Herald
Published Twice Weekly
Sanford, Seminole County, FL
STATE OF FLORIDA
COUNTY OF SEMINOLE
Before the undersigned authority personally appeared Scott Gabbey,
who on oath says that he is the legal advertising specialist for Sanford
Herald, a twice weekly newspaper published by Sanford Herald, LLC
at Sanford, in Seminole County, Florida, that the attached copy of the
advertisement, _
being a
in the matter of
in the Court,
was published in said newspaper in the issues of
Affiant further says that said Sanford Herald is a newspaper published
by Sanford Herald LLC at Sanford, in said Seminole County, Florida,
and that the said newspaper has heretofore been continuously
published in said Seminole County, Florida, twice weekly and has
been entered as periodicals matter at the post office in Sanford, in said
Seminole County, Florida, for a period of one year next preceding the
first publication of the attached copy -of advertisement; and affiant
further says that he or she has neither paid nor promised any person,
firm or corporation any discount, rebate, commission or refund for the
purpose of sec g-thi advertisement p ication in the said
newspaper.
(Signature of Affiant)
Sworn to and subscribed before me this
day of. 213�
Ag
O l%"
(Signature ofNotary• Public)
Personally Known or Produced Identification
Notary Public State of Florida
Thomas E Vincent
IIII MY Commission Hk 382967
Expires 6/12/2027
iiOTIOE,OF HEARING. TO IMPOSE AND
PROVIDE FOR'COLLECTION OF SPECIAL-
- AESES$NIEMT.S IN THE
WASTEWATER-ASSESSINENt AREA
'_Notice.is •hereby' given that the City Comfn!ssidn of the City of
a Longwood wlll'conduct a-publidheiAn to consider creation of the
,;2023 Wastewater'Assesiiirrient Area, as shown above, and Imposition
of special assessments to'reimburse the City for costs related to ttie
construction of ►wastewater collection fadilities; connectiorf thereto ,
And related wastewater capacity charges. -The' hearirig will be held
at'6r00 RM.; or as soon thereafter as the matter can be heard, on ;
Sept�enti�r,e;_ 2023; at City Hall, 175''West Warren Avenue; '
Longwood, Florida, for the purpose of receiving public comment on '
th proposed 2023 Wastewater •AssessmehtArea and assessments: j
All affected real property owners have a nghtto appear al the hear-
ing anddo".file written objections with the City Clerk If provided no later I
than B:dd PM on the day of the hearing.. For.public comment ques-
tions please contact Michelle Longo, .City Clerk, miongo@longwood-
fl:org.ci-(407) 260.3441. , • : ,
]}:a pe",,decides to appeal any decision made by the City .
:•Comtnieslon with respect to any matter considered at the hearing, .
such:peredn will need a record of the pioceedings'and may need to
®n"suie,ttiat.e verbatim record Is made, including the testimony and
evidence upon which the appeal Is to be made. In accordance with
ilie,•Arrieriraris: wlth Dlsab!lities Act, persons needing' •e special
accommbdation-or. an,lnterpreter to participate In this', proceeding
should ddntdclthe City's ADA Cpordinator at (407) 260-3466 et least) `
461iouie.prior•to,the`dete'or the hearing.
wastewater colldctlop;facil'dies to be paid try-customeis,of tiie C , ; }
rrioreapecHfc'deicilptlon of the,Improvemerrte antl,.tHe method of
p6inputingithe ��sessnient for each parcel bi rdidp'iienY `
forih- Iii, the -Inlf Mr-Assesement:' Resolution adopted by the Cl !
Commiesloo:on August 7, 2023.'''Copies 0. tha. initiel /Cseassment .
Aesglutiorf;aritltfie preliminary Assessmen; Roll are available:for .
IrispecUori;T;el: City, Hail located at 175`. West }Warren 'Avenue,
l:tiri`gwood; Floddri: o _ .
-TNe�essessmenis;will;b® collected on the;ad;valorerri'fax blll,'as '
guthorized,I y;S®otion,197.3692; Florida Stehitesm;'klure fo pay 'fie
.--_-=_=_cv :an__d.,n`6eu;e6Aiercitri'tii lie issued,iii nst thereal
r106 In*ULu44ucy.ir!�- c�•;..--..--
Piap®rty; Ii e'rA case.'ihe first of which wgl be included on the od yet-.
or®in•tax liill'fo.be meiledrlri Dctobai orNoireirrber;?p23:
.:.::.`
'lli;you: iieve ariy, guesilons;' please.corrt@ghttie Clty's Assessment -
Coordinator at(407), 260;3475. '
.`tA .1..iJd���1.UYlti$$3'f,° �:'1 {•'--•'i'; ,1
11- -.' :. •
+ ";t ..yam.-." . y.:�i� �',ry:;`- -ir•'p,t �,..
- ._ - .i, - - "ii,°.�';. art 'a .. ri.S �: ,iq,{T•�;:1 -
l r
I j �� •
GIT1C BF., LOW1WOOD, FLORIDA
Publish: August •13, 2023 -
IH050.'
APPENDIX B
AFFIDAVIT OF MAILING
AFFIDAVIT OF MAILING
STATE OF FLORIDA
COUNTY OF SEMINOLE
BEFORE ME, the undersigned authority, personally appeared
who, after being duly sworn, deposes and says:
1. I,serving in my capacity as the Assessment
Coordinator of the City of Longwood, Florida, mailed the notices required by Section 2.05
of Resolution No. 23-1634, adopted by the City Commission of the City of Longwood,
Florida, on August 7, 2023.
2. On or before August 16, 2023, I mailed, or directed the mailing of, a notice
in accordance with Section 2.05 of Resolution No. 23-1634 by first class mail, to each
owner of real property within the 2023 Wastewater Assessment Area in conformance with
the requirements of City Ordinance No. 01-1574, as amended and supplemented by City
Ordinance No. 04-1701, at the address shown on the real property assessment tax roll
maintained by the Seminole County Property Appraiser for the purpose of the levy and
collection of ad valorem taxes.
cm _
Mriant
In
STATE OF FLORIDA
COUNTY OF SEMINOLE
The foregoing instrument was acknowledged before me by means of physical
presence or ❑ online notarization this '1 day of 2023 by
Z�l k> r\ 7\ ,.bc,�aAo , who is personally known to me or who has produced
as identification.
WITNESS, my hand and official seal this day of bu , 2023.
:o2►R �e4, MICHELLE LONGO S1 so owledgment
'�= Notary Pi,biic . State of Florida
"oa Commission. ; HH 212203
My Comm. Expires Oec 28, 2025
Bonded through Nations Notary Assn.
Name of ackno edger (printed)
My commission expires:�i ecA,b,,,,r agrapa`S
RUN
APPENDIX C
FORM OF PREPAYMENT NOTICE
CITY OF LONGWOOD
175 West Warren Avenue
Longwood, Florida 32750
407/260-3440
[Insert Date]
[Insert property reference information]
Dear Property Owner:
The City Commission recently established and approved a special assessment for
wastewater collection facilities, related connection charges and wastewater capacity
charges within the 2023 Wastewater Assessment Area. This type of financing where the
real property owners participate in the cost of the program is used throughout Florida and
is consistent with the policy in the City of Longwood.
The assessments will be collected on the ad valorem tax bill, as authorized by
Section 197.3632, Florida Statutes. The assessments will be payable in [ten (10)] [fifteen
(15)] annual installments, the first of which shall be included on the ad valorem tax bill to
be mailed in November 2023. Failure to pay the assessments will cause a tax certificate to
be issued against the property which may result in a loss of title.
Any assessment may be prepaid in full if payment is received on or prior to
September 30, 2023. The amount required to prepay the assessment on or prior to
September 30, 2023 includes the tax parcel's share of the cost of the project, connection
charges and related wastewater capacity charges after the City has contributed funds to pay
for a portion of those costs. [After September 30, 2023, interest will be charged on the
outstanding balance at the lesser of the City's average investment rate, or 8% per annum.]
Please make checks for prepayment amounts payable to {insert specific payee
directions}. Prepayment may be made by mail to {insert mailing directions), or in person
at City Hall, 175 West Warren Avenue, Longwood, Florida. Please be sure to either write
the assessment parcel number (shown at the top of this letter) on your check or return this
letter with your payment.
C-1
Assessment records and copies of applicable Ordinances and Resolutions passed by
the City Commission are on file at City Hall located at 175 West Warren Avenue,
Longwood, Florida.
CITY OF LONGWOOD, FLORIDA
APPENDIX D
FORM OF ASSESSMENT NOTICE
NOTICE OF ASSESSMENTS
On September 6, 2023, the City Commission of the City of Longwood, Florida,
adopted Resolution No. 23-1637 which imposed special assessments against real property
located within the 2023 Wastewater Assessment Area, which includes the real property
described in Appendix E of Resolution No. 23-1637 to reimburse the City for costs related
to the construction of wastewater collection facilities, and related connection and
wastewater capacity charges. Attached as Exhibit A to this notice is a list of the affected
tax parcel numbers and real property owners (as shown on the Seminole County ad valorem
tax assessment roll as of the effective date of Resolution No. 23-1637) and the specific
assessment information for each tax parcel. Annual assessments will be collected on the
ad valorem tax bill, as authorized by Section 197.3632, Florida Statutes, for a period of
fifteen (15) years for tax parcels with a Department of Revenue Code of "70" through "79"
as of the adoption of Resolution No. 23-1637, and ten (10) years for all other types of real
property, commencing with the ad valorem tax bill to be mailed in November 2023. The
method of computing the annual assessment for any parcel of real property to which the
Property Appraiser has assigned a distinct ad valorem property tax identification number
is set forth in Resolution No. 23-1634. The assessment roll is on file at the City of
Longwood, Florida City Hall and is open to public inspection.
This notice is recorded to provide constructive notice of the annual assessment to
purchasers of property located within the 2023 Wastewater Assessment Area. Neither
Resolution No. 23-1634, Resolution No. 23-1637 nor this notice will create a lien upon the
real property described above. The City Commission will adopt an annual assessment
resolution for each fiscal year. Upon adoption of each annual assessment resolution,
assessments shall constitute a lien against assessed real properly equal in rank and dignity
with the liens of all state, county, district or municipal taxes and other non -ad valorem
assessments. The lien shall be deemed perfected upon adoption of each annual assessment
resolution and shall attach to the real property included on the assessment roll as of the
prior January 1, the lien date for ad valorem taxes. This notice does not and shall not be
construed to require that individual liens or releases be filed in the Official Records.
CITY OF L GWOOD, FLORIDA
Tony B , Mayor
D-1
I
2023 WASTEWATER ASSESSMENT AREA
The following table includes tax parcel numbers included within the 2023
Wastewater Assessment Area, the real property owner of each parcel (as shown on the
Seminole County ad valorem tax assessment roll as of the effective date of Resolution No.
23-1637) and the maximum annual assessment attributable to each parcel.
Parcel No. Total
3120305AU00003250 $444.37
D-2
APPENDIX E
ASSESSMENT ROLL
CITY OF LONGWOOD
APPENDIX E RESOLUTION NO.23-1637
PARCEL NUMBER PROPERTY ADDRESS PROPERTY OWNER MAILING ADDRESS 2023 ASSESSMENT 2023 ADJ. PREPAY
3120305A000003250 174 W MAGNOLIA VERONICAJOHNSON 174 W MAGNOLIA, LONGWOOD, FL32750 444.37 4,166.00
444.37 4,166.00
APPENDIX F
FORM OF CERTIFICATE TO NON -AD VALOREM ASSESSMENT ROLL
CERTIFICATE
TO NON -AD VALOREM ASSESSMENT ROLL
I HEREBY CERTIFY that, I am the Mayor of the City of Longwood, Florida (the
"City"); as such I have satisfied myself that all real property included or includable on the
non -ad valorem assessment roll for the 2023 Wastewater Assessment Area (the "Non -Ad
Valorem Assessment Roll") for the City is properly assessed so far as I have been able to
ascertain; and that all required extensions on the above -described roll to show the non -ad
valorem assessments attributable to the real property listed therein have been made
pursuant to law.
I FURTHER CERTIFY that, in accordance with the Uniform Assessment
Collection Act, this certificate and the herein described Non -Ad Valorem Assessment Roll
will be delivered to the Seminole County Tax Collector by September 15, 20k3
IN WITNESS WHEREOF, I have subscribed this certificate and directed the same
to be delivered to the Seminole County Tax Collector and made part of the above described
Non -Ad Valorem Assessment Roll this day of �o�rnla -, 201.E
CITY OF L_ONGWOOD, FLORIDA
Mayor
[to be delivered to Tax Collector prior to September 151
F-1