24-1668 Annual Non-Ad Valorem Rolls RESOLUTION NO. 24-1668
A RESOLUTION OF THE CITY COMMISSION OF THE
CITY OF LONGWOOD, FLORIDA, APPROVING
ANNUAL NON AD VALOREM ASSESSMENT ROLLS
FOR VARIOUS WASTEWATER ASSESSMENT AREAS,
ROAD PAVING ASSESSMENT AREAS AND VARIOUS
NEIGHBORHOOD IMPROVEMENT ASSESSMENT
AREAS; DESCRIBING THE LIEN ASSOCIATED
THEREWITH; DIRECTING THAT THE ASSESSMENT
ROLLS BE CERTIFIED TO THE SEMINOLE COUNTY
TAX COLLECTOR; AND PROVIDING AN EFFECTIVE
DATE
WHEREAS, the City Commission of the City of Longwood, Florida (the "City
Commission") 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 "General Assessment Ordinance") to provide for the imposition of
special assessments to fund (1) the construction of Local Improvements to benefit real
property located in proposed special assessment areas, and(2)the cost of maintaining such
Local Improvements; and
WHEREAS, the City Commission enacted Ordinance No. 02-1604 on March 18,
2002 (the "Initial Wastewater Ordinance") to provide for the imposition of wastewater
assessments for specific areas of the City; and
WHEREAS, pursuant to the Initial Wastewater Ordinance, General Assessment
Ordinance and certain related resolutions, the City Commission created and imposed
special assessments within the 2016 Wastewater Assessment Area on September 6, 2016,
the 2017 Wastewater Assessment Area on August 21, 2017, the 2018 Wastewater
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Assessment Area on September 5, 2018, the 2019 Wastewater Assessment Area on
September 4, 2019, the 2019 Avex Properties Wastewater Assessment Area on September
4, 2019, the 2020 Wastewater Assessment Area on September 10, 2020, the 2022
Wastewater Assessment Area on September 7,2022,and the 2023 Wastewater Assessment
Area on September 6, 2023; and
WHEREAS, pursuant to the General Assessment Ordinance and certain related
resolutions, the City Commission created and imposed special assessments within the
Rosedale/Lakeview/Magnolia/Pasadena Road Paving Assessment Area on September 7,
2010; and
WHEREAS,pursuant to the General Assessment Ordinance,the Initial Wastewater
Ordinance and certain related resolutions, the City Commission created and imposed
special assessments within the Tiberon Cove Maintenance Assessment Area on August 30,
2004, the Golden Grove Maintenance Assessment Area on September 7, 2005, the
Markham Hills Capital and Maintenance Assessment Area on August 28,2006,Longwood
Groves Capital and Maintenance Assessment Area on August 28,2006,the Sleepy Hollow
(1st Addition) Capital and Maintenance Assessment Area on May 7, 2007, the Barrington
Capital and Maintenance Assessment Area on May 7, 2007, the Longwood Hills
Maintenance Assessment Area on September 6, 2011, and the Shadow Hill Capital and
Maintenance Assessment Area on September 4, 2012; and
WHEREAS, pursuant to the provisions of the General Assessment Ordinance, the
City Commission is required to provide published and mailed notice to, and hold a public
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hearing regarding, any increase in the rate of Assessment beyond that which has been
previously noticed to such properties in the assessment areas; and
WHEREAS,there are no increases beyond that which has been previously noticed
to such properties in the assessment areas, accordingly no public hearings for those
assessment areas are necessary; and
WHEREAS,pursuant to the provisions of the General Assessment Ordinance and
the Initial Wastewater Ordinance, the City Commission is required to adopt an "Annual
Assessment Resolution" for each fiscal year to approve the non ad valorem assessment
rolls for such fiscal year.
NOW,THEREFORE,BE IT RESOLVED BY THE CITY COMMISSION OF
THE CITY OF LONGWOOD, FLORIDA, AS FOLLOWS:
SECTION 1. RECITALS. The above recitals are hereby ratified and
confirmed as being true and correct and are hereby made a specific part of this Annual
Assessment Resolution.
SECTION 2. AUTHORITY. This Annual Assessment Resolution is
adopted pursuant to the General Assessment Ordinance,the Initial Wastewater Ordinance,
Chapter 166, Florida Statutes, Chapter 197, Florida Statutes, and other applicable
provisions of law.
SECTION 3. DEFINITIONS. All capitalized terms used in this Annual
Assessment Resolution, not otherwise defined herein, shall have the meanings defined in
the General Assessment Ordinance and Initial Wastewater Ordinance.
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SECTION 4. APPROVAL OF WASTEWATER ASSESSMENT
ROLLS. The non ad valorem assessment rolls on file with the Assessment Coordinator
for the 2016 Wastewater Assessment Area, the 2017 Wastewater Assessment Area, the
2018 Wastewater Assessment Area,the 2019 Wastewater Assessment Area,the 2019 Avex
Properties Wastewater Assessment Area,the 2020 Wastewater Assessment Area,the 2022
Wastewater Assessment Area, and the 2023 Wastewater Assessment Area are hereby
approved. Pursuant to Section 197.3632, Florida Statutes, each assessment roll shall be
certified to the Seminole County Tax Collector prior to September 15, 2024, and
accompanied by a Certificate to Non Ad Valorem Assessment Roll in substantially the
form attached to the implementing documents for each assessment area.
SECTION 5. APPROVAL OF ROAD PAVING ASSESSMENT
ROLLS. The non ad valorem assessment rolls on file with the Assessment Coordinator
for the Rosedale/Lakeview/Magnolia/Pasadena Road Paving Assessment Area are hereby
approved. Pursuant to Section 197.3632, Florida Statutes, each assessment roll shall be
certified to the Seminole County Tax Collector prior to September 15, 2024, and
accompanied by a Certificate to Non Ad Valorem Assessment Roll in substantially the
form attached to the implementing documents for each assessment area.
SECTION 6. APPROVAL OF NEIGHBORHOOD IMPROVEMENT
ASSESSMENT ROLLS. Pursuant to Section 197.3632, Florida Statutes, each of the
following assessment rolls shall be certified to the Seminole County Tax Collector prior to
September 15, 2024, and accompanied by a Certificate to Non Ad Valorem Assessment
Roll in substantially the form attached to the implementing documents for such assessment
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area, along with any necessary changes subsequent to the date hereof permitted under
Section 2.13 of the General Assessment Ordinance and the Uniform Assessment Collection
Act.
(A) Tiberon Cove Maintenance Assessment Area. The non ad valorem
assessment roll on file with the Assessment Coordinator for the Tiberon Cove Maintenance
Assessment Area is hereby approved, such roll setting the annual Maintenance Assessment
rate of$162.48 per Platted Lot (reflecting no change from the prior year and equal to the
maximum rate previously authorized by the City).
(B) Golden Grove Maintenance Assessment Area. The non ad valorem
assessment roll on file with the Assessment Coordinator for the Golden Grove Maintenance
Assessment Area is hereby approved, such roll setting the annual Maintenance Assessment
rate of$255.42 per Platted Lot (reflecting no change from the prior year and equal to the
maximum rate previously authorized by the City).
(C) Markham Hills Maintenance Assessment Area. The non ad valorem
assessment roll on file with the Assessment Coordinator for the Markham Hills
Maintenance Assessment Area is hereby approved, such roll setting the annual
Maintenance Assessment rate of$189.32 per Platted Lot (reflecting no change from the
prior year and equal to the maximum rate previously authorized by the City).
(D) Longwood Groves Maintenance Assessment Area. The non ad valorem
assessment roll on file with the Assessment Coordinator for the Longwood Groves
Maintenance Assessment Area is hereby approved, such roll setting the annual
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Maintenance Assessment rate of$92.05 per Platted Lot(reflecting no change from the prior
year and equal to the maximum rate previously authorized by the City).
(E) Sleepy Hollow (1st Addition) Maintenance Assessment Area. The non ad
valorem assessment roll on file with the Assessment Coordinator for the Sleepy Hollow
(1st Addition) Maintenance Assessment Area is hereby approved, such roll setting the
annual Maintenance Assessment rate of$119.31 per Platted Lot(reflecting no change from
the prior year and equal to the maximum rate previously authorized by the City).
(F) Longwood Hills Maintenance Assessment Area. The non ad valorem
assessment roll on file with the Assessment Coordinator for the Longwood Hills
Maintenance Assessment Area is hereby approved, such roll setting the annual
Maintenance Assessment rate of$150.00 per Platted Lot (reflecting no change from the
prior year and $65.54 less than the maximum rate of$215.54 previously authorized by the
City).
(G) Barrington Maintenance Assessment Area. The non ad valorem assessment
roll on file with the Assessment Coordinator for the Barrington Maintenance Assessment
Area is hereby approved, such roll setting the annual Maintenance Assessment rate of
$250.76 per Platted Lot(reflecting no change from the prior year and equal to the maximum
rate authorized by the City).
(H) Shadow Hill Maintenance Assessment Area. The non ad valorem assessment
rolls on file with the Assessment Coordinator for the Shadow Hill Maintenance Assessment
Area are hereby approved, such rolls setting the annual Maintenance Assessment rate of
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$130.19 per Platted Lot (reflecting no change compared to the prior year and $29.81 less
than the maximum rate of$160.00 previously authorized by the City).
SECTION 7. ASSESSMENT LIENS. Pursuant to the Uniform Assessment
Collection Act, the General Assessment Ordinance and the Initial Wastewater Ordinance,
special assessments imposed within the assessment areas listed in Sections 4, 5 and 6 above
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 this Annual Assessment Resolution and shall attach to the real property
included on the assessment roll as of January 1, 2024, the lien date for ad valorem taxes.
SECTION 8. CONFLICTS. All resolutions or parts thereof in conflict
herewith are hereby repealed to the extent of such conflict.
SECTION 9. SEVERABILITY. If any clause, section, other part or
application of this Annual Assessment Resolution is held by any court of competent
jurisdiction to be unconstitutional or invalid, in part or application, it shall not affect the
validity of the remaining portions or applications of this Annual Assessment Resolution.
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SECTION 10. EFFECTIVE DATE. This Resolution shall take effect
immediately upon its adoption.
DULY ADOPTED this 19th day of August, 2024.
CITY OF LONGWOOD,FLORIDA
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Matthew McMillan, Mayor
ATTEST:
hel , erk
APPROVED AS TO FORM AND LEGALITY
FOR THE USE AND RELIANCE OF THE
CITY OF LONGWOOD, FLORIDA ONLY:
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Daniel Langley, i o y
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