Resolution 2014-09 Resolution 2014-09
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE PORT OF
THE ISLANDS COMMUNITY IMPROVEMENT DISTRICT ELECTING TO
COLLECT NON-AD VALOREM SPECIAL ASSESSMENTS LEVIED ON
CERTAIN PROPERTIES FOR THE 2014-2015 FISCAL YEAR BY THE
METHOD AUTHORIZED UNDER CHAPTER 170,FLORIDA STATUTES.
RECITALS
A. Section 190.022,Florida Statutes,authorizes the collection of special assessments using
the procedures for levy and collection provided in Chapter 170 or Chapter 197,Florida Statutes.
B. There are three parcels of property subject to the lien of the District's non-ad valorem
special assessments that the Board of Supervisors is concerned will not pay the tax bill for the
2014-2015 fiscal year.
C. Those properties collectively represent over 25%of the equivalent residential
connections representing the enhanced use of the properties as a result of the District's facilities,
systems and services.
D. The tax certificates for two of these properties did not sell in the 2013-2014 fiscal year
imposing a significant burden on the District's fiscal condition.
E. The third property is subject to a mortgage foreclosure action and it is unlikely the
current owner will pay the tax bill and unlikely a tax certificate will sell if the tax bill is not paid.
F. The procedure for collection provided in Chapter 170 provides an enhanced incentive for
the property owner to pay the assessments timely in order to avoid the penalties imposed by that
Chapter and possible foreclosure of their interest in the property.
NOW THEREFORE, be it resolved by the Board of Supervisors of the Port of the Islands
Community Improvement District that:
1. The above recitals are true and correct and incorporated herein.
2. The District Manager or his designee is directed to collect the 2014-2015 non-ad valorem
special assessments levied against the following properties by the method provided in Chapter
170,Florida Statutes: Parcel Identification Number 058920500,01058920513 and
01058920005.
3. The bill for the non-ad valorem special assessments against the specified properties will
provide for payment discounts of 4%if paid in November,3%if paid in December,2%if paid in
January and 1%if paid in February.
4. The non-ad valorem special assessments will be due and payable in full by March 31,
2015 and if not paid will incur the penalties provided in Chapter 170,Florida Statutes.
5. The District Attorney is directed to prepare and file of record a notice placing the
property owners and any other person with an interest in the properties on notice of the non-ad
valorem assessments and the collection of these non-ad valorem special assessments by the
method provided in Chapter 170,Florida Statutes.
Adopted on August 15,2014 at a duly noticed public meeting at which a quorum was present
and a majority voted in favor.
ATTEST: PORT OF ISLANDS COMMUNITY
f , - IMP /I NNTT D RICT
Calvin Teague, ec a Norine Ilion,Chair