Resolution 2014-07 RESOLUTION 2014-7
A RESOLUTION OF THE PORT OF THE ISLANDS
COMMUNITY IMPROVEMENT DISTRICT RELATING TO
THE ANNUAL APPROPRIATIONS OF THE DISTRICT AND
ADOPTING THE BUDGET FOR THE FISCAL YEAR
BEGINNING OCTOBER 1, 2014, AND ENDING SEPTEMBER
30, 2015; 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 2014,
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 Section 190.008(2)(a),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 15, 2014, the Board set August 15, 2014, 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, based on the advice and report of its consulting engineer,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 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 Port of the Islands Community Improvement
District finds and determines 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 the special and peculiar
benefits are apportioned in a manner which 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 15 September 2014 so that the Tax Collector may merge that
roll with others into the collection roll from which the November tax notice is to he printed and
mailed; and
WHEREAS, the proceeds from the collections of these imposed and levied non-ad
valorem assessments shall be paid to the Port of the Islands Community Improvement 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, 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, Florida Statutes, and Rule 12D-18,
Florida Administrative Code.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF
SUPERVISORS OF THE PORT OF THE ISLANDS COMMUNITY
IMPROVEMENT DISTRICT;
Section 1. The provisions of the whereas clauses are true and correct and are incorporated
herein as diapositive.
Section 2. Budget
a. 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 Records
Administration Department, and is hereby attached to this Resolution, and hereby
approves certain amendments thereto, as shown in Section 3 below.
b. 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
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contained in the Adopted Budget may be revised subsequently as deemed necessary by
the District Manager to reflect actual revenues and expenditures for Fiscal Year 2014
and/or revised projections for Fiscal Year 2015.
c. The Adopted Budget, as amended, shall be maintained in the Office of the District
Treasurer and the Records Administration Department and identified as "The Budget for
the Port of the Islands Community Improvement District for the Fiscal Year Ending
September 30,2015,as Adopted by the Board of Supervisors on August 15, 2014."
Section 3. Appropriations
That there be, and hereby is appropriated out of the revenues of the Port of the Islands
Community Improvement District, for the Fiscal Year beginning October 1, 2014, and ending
September 30, 2015 the sum of One Million, Seven Hundred Forty-seven Thousand, Eighty-eight
Dollars ($1,747,088) to be raised by the applicable imposition and levy by the Board of
applicable non-ad valorem special assessments and otherwise, which sum is deemed by the
Board of Supervisors to be necessary to defray all expenditures of the District during said budget
year,to be divided and appropriated in the following fashion:
TOTAL GENERAL FUND $ 415,526
ENTERPRISE FUNDS/WATER& SEWER $1,331,562
Total All Funds $1,747,088
Section 4. Supplemental Appropriations
The Board may authorize by Resolution supplemental appropriations or revenue changes
for any lawful purpose from funds on hand or estimated to be received within the Fiscal Year as
follows:
a. Board may authorize a transfer of the unexpended balance or portion thereof of any
appropriation item.
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 balance.
The District Manager and Treasurer shall have the power within a given fund to authorize
the transfer of any unexpended balance of any appropriation item or any portion thereof,
provided such transfers do not exceed Ten Thousand Dollars ($10,000) 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. Transfers 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.
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Section 5. Maintenance Special Assessment Levy: Fixed and Referenced and to be Levied
by the Board
a. The Fiscal Year 2015 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 peculiar benefit received and further based upon reasonable and fair
apportionment of the special benefit, shall be in accordance with the attached Exhibit,
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 levy shall be distributed
as follows:
General Fund 0& M $ [See Assessment Levy Resolution 2014-8]
Debt Service Fund $ [See Assessment Levy Resolution 2014-8]
b. The designee of the Chair of the Board of Supervisors of the Port of the Islands
Community Improvement 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, Florida Statutes) 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 15th day of August,2014.
Port of the Islands
Community Improvement District
Norine Dillon
Chairperson
Calvin Teagu -- --i
Secretary
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