Resolution 2015-06RESOLUTION 2015 -6
A RESOLUTION OF THE NAPLES HERITAGE COMMUNITY
DEVELOPMENT DISTRICT RELATING TO THE ANNUAL
APPROPRIATIONS OF THE DISTRICT AND ADOPTING THE
BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1,
2015, AND ENDING SEPTEMBER 30, 2016, 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, 2015,
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 filed 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, District further posted the Proposed Budget on its website as required
pursuant to Section 189.016, Florida Statutes; and
WHEREAS, on March 3, 2015, the Board set May 5, 2015, 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 Naples Heritage 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 September 15, 2015 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 Naples Heritage 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, Florida Statutes, and Rule 12D -18,
Florida Administrative Code.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF
SUPERVISORS OF NAPLES HERITAGE COMMUNITY
DEVELOPMENT DISTRICT;
Section 1. The provisions of the foregoing recitals are true and correct and are incorporated
herein as dispositive.
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 Recording
Secretary, and is hereby attached to this resolution, and hereby approves certain
amendments thereto, as shown in this Section 2 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 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 2015 and/or revised
projections for fiscal year 2016.
C. 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 Naples Heritage
Community Development District for the Fiscal Year Ending September 30, 2016, as
Adopted by the Board of Supervisors on May 5, 2015.
Section 3. Appropriations
There is hereby appropriated out of the revenues of the Naples Heritage Community
Development District, for the fiscal year beginning October 1, 2015, and ending September 30,
2016 the sum of seventy nine thousand eight hundred ninety seven ($79,897) 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 $ 79,897
Total All Funds $ 79,897
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 ($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. 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.
Section 5. Maintenance Special Assessment Levy: Fixed and Referenced and to be Levied
by the Board
a. The Fiscal Year 2016 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 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 levy shall be distributed
as follows:
General Fund O & M $ (See Assessment Levy Resolution 2015- 71
b. The designee of the Chair of the Board of Supervisors of the Naples Heritage 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, Florida Statutes) and applicable rules (Rule 1213-18, 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 5th day of May, 2015.
Naples Heritage Community Development District
PA��,
Peter J. Lombardi
Chairman
Attest
Calvin ftagutSeordw