Resolution 2013-03RESOLUTION 2013 -3
A RESOLUTION OF THE HERITAGE GREENS COMMUNITY
DEVELOPMENT DISTRICT RELATING TO THE ANNUAL
APPROPRIATIONS OF THE DISTRICT AND ADOPTING THE
BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2013;
AND ENDING SEPTEMBER 30, 2014, AND REFERENCING THE
MAINTENANCE AND BENEFIT SPECIAL ASSESSMENTS TO BE
LEVIED BY THE DISTRICT FOR SAID FISCAL YEAR
WHEREAS, the District Manager has, prior to the fifteenth (15th) day in June, 2013, submitted
to the Board of Supervisors (the "Board ") a proposed budget for the next ensuing budget year along with
an explanatory and complete financial plan for each fund of the District, pursuant to the provisions of
Sections 190.008(2)(a) and 218.34(3), Florida Statutes; and
WHEREAS, at least sixty (60) days prior to the adoption of the proposed annual budget and any
proposed long -term financial plan or program of the District for future operations (the "Proposed
Budget ") the District did file a copy of the Proposed Budget with the general purpose local governing
authorities having jurisdiction over the area included in the District pursuant to the provisions of Section
190.008(2)(b), Florida Statutes; and
WHEREAS, on May 20, 2013, the Board set August 19, 2013, as the date for a public hearing
thereon and caused notice of such public hearing to be given by publication pursuant to Section
190.008(2)(a) Florida Statutes; and
WHEREAS, Section 190.008(2)(a), Florida Statutes requires that, prior to October 1 of each,
year, the District Board by passage of the Annual Appropriation Resolution shall adopt a budget for the
ensuing fiscal year and appropriate such sums of money as the Board deems necessary to defray all
expenditures of the District during the ensuing fiscal year; and
WHEREAS, the District Manager has prepared a Proposed Budget on a Cash Flow Budget basis,
whereby the budget shall project the cash receipts and disbursements anticipated during a given time
period, including reserves for contingencies for emergency or other unanticipated expenditures during the
fiscal year; and
WHEREAS, Section 190.021, Florida Statutes provides that the Annual Appropriation
Resolution shall also fix the Maintenance Special Assessments and Benefit Special Assessments upon
each piece of property within the boundaries of the District benefited, specifically and peculiarly, by the
maintenance and /or capital improvement programs of the District, such levy representing the amount of
District assessments necessary to provide for payment during the ensuing budget year of all properly
authorized expenditures to be incurred by the District, including principal and interest of special revenue,
capital improvement and/or benefit assessment bonds, in order for the District to exercise its various
general and special powers to implement its single and specialized infrastructure provision purpose; and
WHEREAS, the Board of Supervisors of the Heritage Greens Community Development District
finds and determines that the non -ad valorem special assessments it imposes and levies by this
Resolution for maintenance on the parcels of property involved will constitute a mechanism by which the
property owners lawfully and validly will reimburse the District for those certain special and peculiar
benefits the District has determined are received by, and flow to, the parcels of property from the
systems, facilities and services being provided, and that the special and peculiar benefits are apportioned
in a manner that is fair and reasonable in accordance with applicable assessment methodology and related
case law; and
WHEREAS, the Chair of the Board of Supervisors may designate the District Manager or other
person to certify the non -ad valorem assessment roll to the Tax Collector in and for Collier County
political subdivision on compatible electronic medium tied to the property identification number no later
than 31 August 2013 so that the Tax Collector may merge that roll with others into the collection roll
from which the November tax notice is to be printed and mailed; and
WHEREAS, the proceeds from the collections of these imposed and levied non -ad valorem
assessments shall be paid to the Heritage Greens Community Development District; and
WHEREAS, the Tax Collector, under the direct supervision of the Florida Department of
Revenue performs the state work in preparing, mailing out, collecting and enforcing against delinquency
the non -ad valorem assessments of the District using the Uniform Collection Methodology for non -ad
valorem assessments; and
WHEREAS, if the Property Appraiser and the Tax Collector have adopted a different
technological procedure for certifying and merging the rolls, then that procedure must be worked out and
negotiated with Board approval through the auspices of the District Manager before there are any
deviations from the provisions of Section 197.3632, Fla. Stat., and Rule 12D -18, Florida Administrative
Code.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF
SUPERVISORS OF THE HERITAGE GREENS COMMUNITY
DEVELOPMENT DISTRICT;
Section 1. The provisions of the whereas clauses are true and correct and are incorporated herein as
dispositive.
Section 2. Budget
a. That the Board of Supervisors has reviewed the District Manager's Proposed Budget, a copy of
which is on file with the office of the District Treasurer and the office of the Recording
Secretary, and is hereby attached to this resolution, and hereby approves certain amendments
thereto, as shown in this Section 2 below.
b. That the District Manager's Proposed Budget, as amended by the Board, is adopted hereby in
accordance with the provisions of Section 190.008(2)(a), Florida Statutes and incorporated
herein by reference; provided, however, that the comparative figures contained in the adopted
budget may be revised subsequently as deemed necessary by the District Manager to reflect
actual revenues and expenditures for the Fiscal Year 2013 and /or revised projections for Fiscal
Year 2014.
C. That the adopted budget, as amended, shall be maintained in the office of the District Treasurer
and the District Recording Secretary and identified as "The Budget for the Heritage Greens
Community Development District for the Fiscal Year Ending September 30, 2014, as Adopted by
the Board of Supervisors on August 19, 2013."
Section 3. Appropriations
That there be, and hereby is appropriated out of the revenues of the Heritage Greens Community
Development District. for the Fiscal Year beginning October I, 2013, and ending September 30, 2014 the
SLIM 01k 0 Ilundred Ten Seven Hundred Fighty Eight Dollars ($210 788,E to be raised by the
,applicable inaposihon and levy by the Board oh applicable non -ad valorem special assessments and
otherwise. which sum is deemed by the Board of Supervisors to be necessary to defi•ay all expenditures
ol'thc Dli,lrict during said budget year, to be divided and appropriated in the following fashion:
TOTAL GENERAL., FUND $ 210,788
Iotal All Funds $ 210,788
Section 4. Supplemental Appropriations
The Board may authorize by resolution supplemental appropriations or revenue changes for any
la�\ fill purpose from funds on hand or estimated to be received within the fiscal year as follows:
H. Board may authorize a transfer of the unexpended balance or portion thereof of any appropriation
ilcna.
b. Board may authorize an appropriation from the unappropriated balance of any fund.
C. Board may increase any revenue or income budget account to reflect receipt of any additional
unbudgeted monies and make the corresponding change to appropriations or the unappropriated
ha la lice.
'File District Manager and 'I rcasurer shall have the power within a given fund to authorize the
transfer of anv unexpended balance of any appropriation item or any portion thereof, provided such
transfers do not excecd 'fen Thousand ($10,000) Dollars or have the effect of causing more than 10% of
the total appropriation of a given program or project to be transferred previously approved transfers
included. Such transfer shall not have the effect of causing a more than $10,000 or 10% increase.
previously approved transfers included, to the original budget appropriation for the receiving program.
Transfer, within a program or project may be approved by the applicable department director and the
District Manager or Treasurer. The District Manager or Treasurer must establish administrative
procedures. which require information on the request forms proving that such transfer requests comply
\with this section.
Section 5. Maintenance Special Assessment Levy: Fixed and Referenced and to be Levied by the
Board
That the Fiscal Year 2014 Maintenance Special Assessment Levy (the "assessment levy ") for the
assessment upon all the property within the boundaries of the District based upon the special and
pcciilMr benelit received and further based upon reasonable and fair apportionment of the special
benefit, shall be in accordance with the attached Exhibit A, which levy represents the amount of
District assessments necessary to provide for payment during the aforementioned budget year of
all properly authorized expenditures to be incurred by the District, including principal and
interest of special revenue, capital improvement and /or benefit assessment bonds. Said
assessment Icv) shall be distributed as follows:
General Fund O & M [See Assessment Levy Resolution 2013 -41
b. The designee of the Chair of the Board of Supervisors of the Heritage Greens Community
Development District shall be the Manager or the Treasurer of the District designated to certify
the non -ad valorem assessment roll to the Tax Collector in and for the Collier County political
subdivision, in accordance with applicable provisions of State law (Chapters 170, 190 and 197,
Fla. Stat.) and applicable rules (Rule 12D -18, Florida Administrative Code) which shall include
not only the maintenance special assessment levy but also the total for the debt service levy, as
required by and pursuant to law.
Introduced, considered favorably, and adopted this 19`" day of August, 2013.
Heritage Greens Community Development District
i�1, e-, a /'
Ronald Parrott
Chairman
Attest:
Calvin Teague
Secretary