Resolution 2017-243 mo * mz
� r-- H
€13 r- ,
cn
aXHo �
RESOLUTION NO. 2017- 243 0cooa
0
z0 —
A RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS OF o o
COLLIER COUNTY, FLORIDA, CREATING THE CASSENA ROAD o ro v
0)
POTABLE WATER MUNICIPAL SERVICES BENEFIT UNIT TO FUNDm
THE CONSTRUCTION OF POTABLE WATER LINES TO THE D o -
SPECIALLY BENEFITED HOMES WITHIN THE UNIT; PROVIDING
FOR THE DEFINITIONS AND FINDINGS; ESTABLISHING THE TERMS o D
nm
AND CONDITIONS OF THE PROPOSED SPECIAL ASSESSMENTS AND
THE METHOD OF THEIR COLLECTION; DIRECTING THE N
PROVISION OF NOTICE; AND PROVIDING FOR AN EFFECTIVE o
DATE.
WHEREAS, Section 125.01(q), Florida Statutes, authorizes counties to establish
Municipal Service Benefit Units for any part of the unincorporated area of the County for the
purpose of providing water from the funds derived from special assessments within such unit; and
WHEREAS, Section 125.01(r), Florida Statutes, authorizes the assessment and collection
of special assessments for county purposes in a manner provided by general law; and
WHEREAS, Chapter 170, Florida Statutes, provides the process by which special
assessments are assessed against benefited property; and
WHEREAS, Sections 197.3632 and 197.3635, Florida Statutes, provides the uniform
method for the levy, collection, and enforcement of non-ad valorem assessments and that such
special assessments shall be adopted by resolution; and
WHEREAS, at its May 23, 2017 meeting, the Board of County Commissioners heard a
Public Petition Request from a homeowner along Cassena Road to create an MSBU for the purpose
of connecting certain properties on Cassena Road to the County's potable water system; and
WHEREAS, in keeping with Chapter 122-29 of the Code of Laws and Ordinances of
Collier County, Florida, the County requested a Petition be circulated among all of the affected
properties and thereafter received 61% of signatures returned in support of the MSBU; and
WHEREAS, the Board wishes to establish the Cassena Road Municipal Services Benefit
Unit by this Resolution to provide funding in the form of special assessments to provide potable
water distribution facilities to the homes within the delineated unit.
1
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF COLLIER COUNTY FLORIDA THAT:
ARTICLE I
DEFINITIONS
As used in this Resolution, the following terms shall have the following meanings, unless
the context clearly requires otherwise:
"Administrative Cost" means a 1.5% charge added to the Assessment each year during
the term of the MSBU to partially reimburse the County for its actual costs of preparing and
administering the MSBU.
"Assessment" means an annual non-ad valorem assessment imposed against property
located within the MSBU to fund the Cassena Road Potable Water Project to serve the MSBU and
includes, but is not limited to, payment of the Capital Costs, Administrative Costs, Collection
Costs, and Interest.
"Assessment Roll" means a non-ad valorem assessment roll relating to the Capital Cost
of the Project and related expenses.
"Board" means the Collier County Board of County Commissioners.
"Capital Cost" means all or any portion of the expenses that are properly attributable to
the planning,acquisition,design,construction,installation,reconstruction,renewal or replacement
(including demolition, environmental mitigation and relocation) of the Project and including all
materials and equipment. The Capital Cost may increase due to unforeseen delay, complications,
or other unavoidable events or acts of God.
"Collection Cost" means a 3.5% charge added to the Assessment each year during the
term of the MSBU to reimburse the County for the actual costs incurred by the County in retaining
the services of the Tax Collector and Property Appraiser to administer the Assessments.
"County" means Collier County.
"County Manager" means the County Manager or his designee.
"Equivalent Residential Connection" or "ERC" means a unit of measurement that
approximates the benefit of each Tax Parcels' ability to connect to the 6" water main to be built
by the Project. This definition of ERC controls in this Resolution and is not to be confused with
the definition of ERC in Ordinance No. 01-13, as amended, the Collier County Impact Fee
2
Regulations Ordinance,used in measuring individual property usage for the purpose of calculating
connection fees at the time of metering and final water hookup.
"Fiscal Year" means the period commencing on October 1 of each year and continuing
through the next succeeding September 30, or such other period as may be prescribed by law as
the fiscal year for the County.
"Interest" shall be a charge at the rate of 3%per annum on the total amount owed on the
remaining balance of the Obligation which is added to the Assessment each year during the term
of the MSBU to reimburse the County for the cost of its initial loan to the MSBU.
"MSBU" means the Cassena Road Potable Water Municipal Services Benefit Unit.
"MSBU Area" means the area subject to the special assessments contemplated herein, as
depicted on Appendix A.
"Obligation" means the total amount owed by each parcel in the MSBU, repayment of
which is secured, in whole or in part, by proceeds of the Assessments. The estimated Obligation
for each parcel is $17,682, which amount is subject to change to reflect the actual Capital Cost of
the Project and does not include the connection fee.
"Project" means the Cassena Road Potable Water Project and all pipes, mains, and other
facilities required to provide potable water services to the Tax Parcels within the MSBU.
"Property Appraiser" means the Collier County Property Appraiser.
"State" means the State of Florida.
"Tax Collector" means the Collier County Tax Collector.
"Tax Parcel" refers to a parcel of property within the MSBU to which the Property
Appraiser has assigned a distinct ad valorem property tax identification number.
"Tax Roll" means the real property ad valorem tax assessment roll maintained by the
Property Appraiser for the purpose of the levy and collection of ad valorem taxes.
"Uniform Assessment Collection Act" means Sections 197.3632 and 197.3635, Florida
Statutes, or any successor statutes authorizing the collection of non-ad valorem assessments on the
same bill as ad valorem taxes, and any applicable regulations promulgated thereunder.
3
ARTICLE II
PUBLIC HEARING AND FINDINGS
A public hearing was conducted by the Board this day in Commission Chambers located
on the third floor of the Administration Building at 3299 Tamiami Trail East, Naples, Florida
34112, to consider (1) the creation of the MSBU, (2) imposition of the Assessments, and (3)
collection of the Assessments pursuant to the Uniform Assessment Collection Act. During this
hearing,the Board reviewed all written objections filed,heard testimony of any interested persons,
adopted this Resolution, established the Assessment for each Tax Parcel, determined the method
of collection, and made the following findings:
(A) Article VIII, Section 1 of the Florida Constitution, and Section 125.01, Florida
Statutes, grant to a board of county commissioners all powers of local self-government to perform
county functions and to render services for county purposes, including potable water facilities, in
a manner not inconsistent with general law, or with special law approved by vote of the electors.
(B) The purpose of this Resolution is to provide for the creation of a municipal services
benefit unit and to authorize the imposition of Assessments to fund the construction of potable
water facilities to serve thirteen(13) Tax Parcels located therein.
(C) The use of special assessments is a fair and equitable alternative revenue source
whereby benefited properties pay for capital improvements on a basis commensurate with the
special benefit provided to such property without burdening the general taxpayer.
(D) The County created and maintains the public potable water utility system for the
purpose of providing central potable water resources and services to properties within the County's
boundaries. The Project will provide access to this system for these Tax Parcels.
(E) The construction of the Project will provide a special benefit to the Tax Parcels
located within the MSBU and will possess a logical relationship to the use and enjoyment of
property by providing for: (1) access to potable water service to the owners and occupants of
property, which improves the utilization, marketability and development potential of said
properties, (2) the protection of property values and the health and safety of the owners and
occupants of property, and (3) the reduction of the area of land and cost needed to facilitate and
maintain the location of a well on the property.
4
(F) The Tax Parcels are all zoned for single-family residences and all except two are
currently developed. All Tax Parcels and existing homes are of such size to allow a relatively high
level of certainty in the design and sizing of the facilities required to serve the MSBU and each
Tax Parcel will benefit equally from the ability to connect the Tax Parcels to the County's potable
water system as a result of the Project. Accordingly, it is fair and reasonable to use an equivalent
residential connection method for computing special assessments to fund the Project,and each Tax
Parcel within the MSBU shall constitute one ERC.
(G) The Assessments to be imposed in accordance with this Resolution provide an
equitable method of funding the Project by fairly and reasonably allocating the estimated Capital
Cost to specially benefited property.
(H) The benefits derived from the Project exceed the cost of the Assessments levied
and imposed. The Assessment for any Tax Parcel within the MSBU does not exceed the
proportional benefit that such Tax Parcel will receive compared to any other Tax Parcel within the
MSBU.
ARTICLE III
PURPOSE, DESCRIPTION AND CREATION OF MSBU
The Cassena Road Potable Water Municipal Services Benefit Unit is hereby created for the
purpose of improving the use and enjoyment of all properties located therein by constructing the
Project to provide access to the County's potable water services, and shall be comprised of the
properties shown in Appendix A, which appendix is attached hereto and incorporated herein by
reference. The term of the MSBU shall commence immediately and shall terminate upon the
collection of all Assessments.
ARTICLE IV
IMPOSITION OF ASSESSMENTS
SECTION 4.01. ESTIMATED CAPITAL COST. The estimated Capital Cost for the Project
is $229,858, which may increase or decrease. The Capital Cost of the Project will be funded
through the imposition of Assessments against property located within the MSBU in the manner
set forth below, which assessments shall reflect the actual cost of the Project.
5
SECTION 4.02. IMPOSITION OF ASSESSMENTS.
(A) Assessments shall be imposed against each Tax Parcel located within the MSBU
for each Fiscal Year in which Obligations remain outstanding, the amount of which shall be
computed as set forth below. The first annual Assessment will be included on the ad valorem tax
bill mailed in November 2018.
(B) When imposed,the Assessment for each Fiscal Year shall constitute a lien upon the
Tax Parcels located in the MSBU, which lien shall be equal in rank and dignity with the liens of
all state,county,district, or municipal taxes and special assessments. Except as otherwise provided
by law, such lien shall be superior in dignity to all other prior liens, mortgages, titles, and claims,
until paid.
(C) If any Assessment made under the provision of this Resolution is either in whole
or in part annulled, vacated or set aside by the judgment of any court, or if the Board is satisfied
that any such Assessment is so irregular or defective that the same cannot be enforced or collected,
or if the Board has omitted to include any property on the Assessment Roll which property should
have been so included,the Board may take all necessary steps to impose a new Assessment against
any property benefited by the Project, following as nearly as may be practicable, the provisions of
this Resolution, and if a second assessment is annulled, the Board may impose other Assessments
until a valid Assessment is imposed.
SECTION 4.03. COMPUTATION OF ASSESSMENTS. Assessments will be imposed for
each Fiscal Year in which Obligations remain outstanding, and collected on the ad valorem tax bill
in the manner authorized by the Uniform Assessment Collection Act. The Assessments for each
Tax Parcel are to be collected and amortized over a period of five years, which amount may be
amended by subsequent Resolution in equal portions to reflect the actual costs of the Project,
subject to the notice requirements set forth below. The amounts to be assessed on each annual
Assessment Roll shall divide the Assessments into five equal payments over the amortization
period, together with an interest rate of 3% per year, administrative cost of 1.5% per year, and
collection costs of 3.5% per year. A preliminary assessment for each Tax Parcel is depicted on
Appendix B attached hereto for reference only.
6
SECTION 4.04. ASSESSMENT ROLL.
(A) The County Manager is hereby directed to: (1) prepare a final estimate of the
Capital Cost of the Project and to prepare the preliminary Assessment Roll in the manner provided
in this Resolution, and (2) prepare the actual cost of the Project once completed and modify the
Assessment Roll accordingly.
(B) The County Manager shall apportion the Capital Cost of the Project among the Tax
Parcels within the MSBU as reflected on the Tax Roll in conformity with this Resolution.
(C) Both the estimated and actual Capital Cost and the Assessment Roll shall be
maintained on file in the offices of the Public Transportation and Neighborhood Enhancement
Division (or as designated by the County Manager) and open to public inspection. The foregoing
shall not be construed to require that the Assessment Roll be in printed form if the amount of the
Assessment for each Tax Parcel can be determined by use of a computer terminal available to the
public.
(D) The Board shall adopt an Annual Assessment Resolution during its budget adoption
process for each Fiscal Year in which Assessments will be imposed to approve the Assessment
Roll of such Fiscal year. Upon its adoption by the Board, this Resolution shall constitute the
Annual Assessment Resolution for the initial Fiscal Year. The Assessment Roll shall be prepared
in accordance with this Resolution. If in any Fiscal Year,the proposed Assessment for any parcel
of property exceeds the maximum amount established in the notice provided pursuant to Section
4.05 herein, the Board shall provide notice to the owner of such property in accordance with
Section 4.05 and 4.06 herein. The Assessment Roll, as approved by the Annual Assessment
Resolution, shall be delivered to the Tax Collector, or such other official as the Board deems
appropriate.
(E) Subsequent to the adoption of this Resolution, the County Manager shall bring to
the Board the Assessment Roll at a public hearing in a manner consistent with the Uniform
Assessment Collection Act at some time between January 1 and September 25, 2018.
(F) The adoption of the Assessment Roll shall be the final adjudication of the issues
presented (including, but not limited to, the apportionment methodology, the rate of assessment,
the Assessment Roll, and the levy and lien of the Assessment), unless proper steps are initiated in
a court of competent jurisdiction to secure relief within 20 days from the date of Board adoption
of the Assessment Roll.
7
SECTION 4.05. NOTICE BY PUBLICATION. Upon completion of the materials required by
Section 4.04 hereof, the County Manager shall publish a notice of the public hearing to adopt the
Assessment Roll once in a newspaper of general circulation within the County no less than 20
calendar days before the scheduled public hearing. The published notice shall conform to the
requirements set forth in the Uniform Assessment Collection Act.
SECTION 4.06. NOTICE BY MAIL. In addition to the published notice required by Section
4.05, the County Manager shall provide notice of the proposed Assessment by first class mail to
the owner of each Tax Parcel subject to the Assessment. The mailed notice shall conform to the
requirements set forth in the Uniform Assessment Collection Act. Notice shall be mailed at least
20 calendar days prior to the hearing to each owner at such address as is shown on the Tax Roll
on the twentieth calendar day prior to the date of mailing. Notice shall be deemed complete upon
delivery thereof to the possession of the U.S. Postal Service. The County Manager may provide
proof of such notice by affidavit.
ARTICLE V
PAYMENT OF ASSESSMENTS
SECTION 5.01. METHOD OF COLLECTION. The Assessments shall be collected pursuant
to the Uniform Assessment Collection Act.
SECTION 5.02. VOLUNTARY AND MANDATORY PREPAYMENT.
(A) At any time during the term of the MSBU, the owner of a Tax Parcel may pay the
balance of all Obligations remaining for the Tax Parcel. Such Tax Parcel shall not be charged for
the Collection Costs, Administrative Costs and Interest that would have accrued throughout the
remainder of the term of the MSBU from the date of prepayment, unless such Assessment has
already been certified for collection for that year, which such prepayment shall be reduced as in
Section 5.02(C) below. The County will release its lien on the parcel upon payment of the
outstanding balance. The amount of all prepayments shall be final. Accordingly, following
8
prepayment, should there later be a change in the actual costs of the completed Project, there shall
be no refund nor additional charge to the payee.
(B) If at any time a Tax Parcel subject to the Assessment is sold or otherwise is
transferred for other than nominal consideration, the payment of the Assessment shall be
accelerated, and the owner shall prepay all future unpaid annual Assessments for such Tax Parcel
at time of sale. Nominal consideration shall mean a transfer only requiring minimum documentary
stamp taxes. The amount required to prepay the future unpaid annual Assessment will be equal to
the sum of the remaining balance for the subject Tax Parcel being sold.
(C) During any period commencing on the date the annual Assessment Roll is certified
for collection pursuant to the Uniform Assessment Collection Act and ending on the next date on
which unpaid ad valorem taxes become delinquent, the County may reduce the amount to be
prepaid for the future unpaid annual Assessments for the Tax Parcel by the amount of the
Assessment that has been certified for collection with respect to such Tax Parcel.
(D) The proceeds of any prepayments received by the County pursuant to this Section
5.02 shall be applied to retire the Capital Cost.
SECTION 5.03. HARDSHIP DEFERMENT. Upon application of the owner of a Tax Parcel
subject to the Assessments contemplated herein, the County Manager may grant a hardship
deferment, in which case the Tax Parcel in question will not be subject to the annual Assessment.
The owner of the Tax Parcel will be required to execute and record in the Official Records of
Collier County, Florida, a binding agreement encumbering the Tax Parcel and otherwise assure
the County that payment in full of the Assessment,plus interest compounded annually at a rate of
3%, or such other interest rate as determined from time to time by the Board for such purposes,
shall be due upon the sale or transfer of the property. A title search may be necessary to insure the
agreement is executed and joined by the owner(s) of the property, and any person who may have
a lien upon interest in the property.
ARTICLE VI
GENERAL PROVISIONS
SECTION 6.01. RECORDING. This Resolution shall be recorded in the Public Records of
Collier County, Florida.
9
SECTION 6.02. EFFECTIVE DATE. This Resolution shall become effective immediately
upon adoption.
THIS RESOLUTION ADOPTED after motion, second, and majority vote by the Board
of County Commissioners of Collier County, Florida, this I L day of
�c� bcv— , 2017.
ATTEST: BOARD OF COUNTY COMMISSIONERS
DWIGHT E. BROCK, CLERK COLLIER COUNTY, FLORIDA
-t •eio <.
C----" -tk.
By: iii
Attest as to ChairiOty_Clerk Penny ylor, airman
signature only.
i
, ,A
Approve• s f { and legality:
SW
Jeffrey A. ,fat ow, County Attorney
til
I
10
akrtto[irTP}<WY 404*4'4-
fi -----------
—y _ 8 'B 70 cz '" r" II
tic,,,...;.,; co_ -< . M iu 'F +� `L7 cO P' R. o G- .- +� c
o (p O at��` �- N CD ''' r- vi p I 9:
O / 9.
: ' ' •
• "--- Oo i ;-� gyp' O �`S O .- d lr_,g*
cca - 1 z.:
,,, •
c. ,. 0]i as e I I Ot?15) n ¢ • "' "5 --- ,,
C �_
W C v <{pmp� 1 iiii 00 = n .� 90 "
I-, (D 1. O`G i� ,l P^ O 1 .4. =
O . CD 0 n
C
= ....0. o x.16" PVC
K�. Tamiami TRt_N ° a-via _b Cd
}
EL-
S� v ___ __ 7raitBLVD� _ p' o 0
f i ' '."i- Pelican'Ridge,BLVD' -II , I �'s --m
, FF
,,j JIMI w � ____t [.„ j�'1 I T..1_ I III 1
L.. .1 r,4-11„ I 1-1 ' ' I
cp
sugar O nd a i �1fl11r t�]) :L.4 -0 co .,
`t_.I
f17t
Pine 1L�N
I° . =v !. �11r Ii. _ 11-j J et: 1
( im a7
F/ 'a' , 1 _, _ Ir 1111 �' "` Z7
I\\I - _ _ _ iO�
f, C�
C,tsne�n ICS I Strada
'' C.Th'll ,'...11,1,....,_1.11:------:----'I/I ill'il I I °I.... I--4'
i
„ - -,ca ' , i 1 i I 1 ,
I
-----(12.t 31 -' 4- - 0) 1 .1.1rU
I ; r,
1i 't _ ----- 3 W w tr it
i W
J N
1 r
0
I
r'
CT f _
I
!w�Gordonia.�{D a.:
^
-
r ' Y ,1 ' ,-v-,,,,,,)�J
_ .. '41,7* % '
t
in z ' •4 .4i,_;.'
e 1
I 7 ,
X.
,
Appendix B
Cassena Rd MSBU
MSBU
Parcel No. Address ERC# Assessment*
67340760001 763 CASSENA RD 34108 1 $17,682
67342560005 770 CASSENA RD 34108 1 $17,682
67340720009 775 CASSENA RD 34108 1 $17,682
67342600004 782 CASSENA RD 34108 1 $17,682
67340680000 787 CASSENA RD 34108 1 $17,682
67342640006 796 CASSENA RD 34108 1 $17,682
67340640008 799 CASSENA RD 34108 1 $17,682
67342680008 800 CASSENA RD 34108 1 $17,682
67340600006 811 CASSENA RD 34108 1 $17,682
67342720007 820 CASSENA RD 34108 1 $17,682
67340560007 823 CASSENA RD 34108 1 $17,682
67342760009 830 CASSENA RD 34108 1 $17,682
67340520005 835 CASSENA RD 34108 1 $17,682
* Estimated assessment does not include Administrative Costs, Collection Costs, or Interest.
INSTR 5486039 OR 5460 PG 158
RECORDED 12/20/2017 11:22 AM PAGES 7
DWIGHT E. BROCK, CLERK OF THE CIRCUIT COURT
COLLIER COUNTY FLORIDA
REC$61.00
PROPERTY APPRAISER& TAX COLLECTOR AGREEMENT
AGREEMENT FOR THE BOARD OF COUNTY COMMISSIONERS
AS THE GOVERNING BOARD OF THE CASSENA ROAD
MUNICIPAL SERVICE BENEFIT UNIT (MSBU) TO REIMBURSE
THE PROPERTY APPRAISER AND THE TAX COLLECTOR FOR
SERVICES RENDERED
This Agreement relates to the Cassena Road Municipal Service Benefit Unit created pursuant to
Resolution Number 2017.?his Agreement is to provide for reimbursement to the Property
Appraiser and Tax Collector for services rendered in connection with the Cassena Road MSBU.
This "Agreement" is made and entered into effective on January 1, 2018, by and among three
parties: the Board of County Commissioners as Governing Board of the Cassena Road Municipal
Service Benefit Unit, ("MSBU"), Abe Skinner in his capacity as the Collier County Property
Appraiser, ("Property Appraiser"), and Larry H. Ray in his capacity as the Collier County Tax
Collector, ("Tax Collector").
SECTION 1. PURPOSE.
The purpose of this Agreement is for the MSBU,the Tax Collector and the Property Appraiser to
establish and agree upon the undertaking of the responsibilities pursuant to Section 197.3632,
Florida Statutes, in order to implement the Uniform Method for the notice, levy, collection, and
enforcement of non-ad valorem assessments as directed by Resolution Number 2017-20, and to
provide for reimbursement by the Board of County Commissioners as Governing Board of the
Cassena Road Municipal Service Benefit Unit to the Tax Collector and the Property Appraiser for
all actual costs incurred by them in such activity.
SECTION 2. TERM.
The term of this Agreement shall commence effective on January 1,2018, and shall run for a five
(5) year period through the end of calendar year 2023 but may be extended thereafter, at the
discretion of the parties, if necessary, for any administrative purposes including but not limited to
providing final payment/reimbursement to the parties. The MSBU shall inform the Property
Appraiser and the Tax Collector and the Department of Revenue by January 10 in any calendar
year if the MSBU intends to discontinue using the Uniform Method of collecting the non-ad
valorem assessments referred to in this Agreement.
SECTION 3. FINDINGS,RECITALS AND ACKNOWLEDGMENTS.
It is hereby agreed by the parties that:
(A) The MSBU is authorized to impose non-ad valorem assessments and by Resolution
Number 2017- expressed its intent to use the uniform method of levy, collection and
1/6
enforcement of non-ad valorem assessments as provided in Section 197.3632. Florida Statutes,
under which assessments are included on an assessment roll and certified, in a compatible
electronic medium tied to the property identification number, by the MSBU to the Tax
Collector for merging with the ad valorem tax roll for collection by utilizing the tax notice
provisions described in Section 197.3635, Florida Statutes, and for sale of tax certificates and
tax deeds under the nonpayment provisions of the ad valorem tax laws (the "Uniform
Method");
(B) The Uniform Method, with its enforcement provisions, including the use of tax sale
certificates and tax deeds to collect delinquent annual payments, is less expensive and more
equitable to the delinquent landowner than the traditional lien foreclosure methodology;
(C) The Uniform Method will provide for more efficient collection by virtue of the
assessment being on the tax notice issued by the Tax Collector and will produce positive
economic benefits to the affected landowners and the MSBU;
(D) The Uniform Method will promote local government accountability;
(E) This Agreement is intended to conform to the requirement of Section 197.3632, Florida
Statutes, that the MSBU, the Tax Collector and the Property Appraiser enter into a written
agreement providing for reimbursement of administrative and actual costs incurred as a result
of the use of the Uniform Method; such administrative and actual costs include, but are not
limited to those costs associated with personnel, forms, supplies, data processing, computer
equipment, postage and programming;
(F) The non-ad valorem assessments to which this Agreement applies are being levied for
the first time for the Cassena Road Municipal Service Benefit Unit that comprises thirteen(13)
properties abutting Cassena Road as identified in EXHIBIT A,which defines each property by
Block& Lot, Parcel, and Address: and
(G) This Agreement is entered into in order to provide for the use of the Uniform Method
relative to non-ad valorem assessments imposed under the Cassena Road Municipal Service
Benefit Unit the aforementioned thirteen (13) properties abutting Cassena Road as identified
in EXHIBIT A. All the identified property parcels are recorded on assessment maps in the
Public Records of Collier County, Florida.
SECTION 4. DUTIES AND RESPONSIIBLITIES OF THE MSBU.
The Board of County Commissioners agrees that the MSBU shall:
(A) Reimburse the Property Appraiser at the rate of one and one-half percent (1 '/z %)of all
assessments, not later than thirty(30)days after receipt of invoice(s)for such payment(s):
(B) Reimburse the Tax Collector at the rate of two percent (2%), to be withheld from the
distribution(s)of collected assessments;
2/6
(C) Pay for or alternatively reimburse the Tax Collector for any separate tax notices
necessitated by the inability of the Tax Collector to merge the non-ad valorem assessment roll
certified by the MSBU pursuant to Subsection 197.3632(7), Florida Statutes;
(D) Post the non-ad valorem assessment combined notice for each parcel on the non-ad
valorem assessment roll. This notice is to be presented to the Board by the Tax Collector as
specified in subpart 6(A), herein.
(E) By September 15th of each calendar year, cause the Chairman of the Board of County
Commissioners as Governing Board of the Cassena Road Municipal Service Benefit Unit, or
his or her designee, to officially certify to the Tax Collector the non-ad valorem assessment
roll on compatible medium, tied to the property parcel identification number, in a manner that
conforms to the format of the ad valorem tax roll submitted by the Property Appraiser to the
Department of Revenue; and
(F) Cooperate with the Tax Collector and the Property Appraiser to implement the Uniform
Method of notice, levy, collection and enforcement of the subject non-ad valorem assessment
roll, pursuant to, and consistent with, all the provisions of Chapter 197, specifically Sections
197.3632 and 197.3635. Florida Statutes,as amended.
SECTION 5. DUTIES AND RESPONSIBILITIES OF THE PROPERTY APPRAISER.
The Property Appraiser shall:
(A) Annually by June 1st provide the MSBU with at least the following information by
compatible electronic medium:
1) The legal description of the property within the boundaries provided by the MSBU
describing the subject municipal services taxing and benefit unit.
2) The names and addresses of the owners of such property.
3) The property identification number of each parcel in a manner that conforms to the
format of the ad valorem roll submitted to the Department of Revenue.
4) Any other infomlation reasonably needed by the MSBU to create, re-compute,
reconfigure, revise, correct or otherwise formulate the non-ad valorem assessment
roll.
Provided, however,the Property Appraiser is not required to submit information that
is not on the ad valorem roll, compatible electronic medium submitted to the
Department of Revenue, or otherwise readily available and reasonably accessible
from his records; and
(B) Cooperate with the MSBU and the Tax Collector to implement the Uniform Method of
notice, levy, collection and enforcement of the subject non-ad valorem assessment roll,
pursuant to, and consistent with, all the provisions of Chapter 197, specifically, Sections
197.3632 and 197.3635, Florida Statutes,as amended.
3/6
•
SECTION 6. DUTIES AND RESPONSIBILITIES OF THE TAX COLLECTOR.
The Tax Collector shall:
(A) Prepare a collection roll and prepare a combined notice for both the ad valorem and non-
ad valorem assessments in accordance with Chapter 197, and applicable rules promulgated by
the Department of Revenue and in accordance with any specific ordinances and resolutions
adopted by the MSBU, so long as said ordinance and resolutions shall themselves not be
inconsistent with or contrary to the provisions of Chapter 197, including Section 197.3632 and
Section 197.3635, Florida Statutes;
(B) Collect the non-ad valorem assessments of the MSBU as certified to the Tax Collector
no later than September 15t of each calendar year; provided such roll is on compatible
electronic medium tied to the property identification number for each parcel and in the formal
used by the Property Appraiser for the non-ad valorem roll submitted to the Department of
Revenue and such roll is free of errors and omissions;
(C) Cooperate with the MSBU and the Property Appraiser to implement the Uniform Method
of notice, levy, collection and enforcement of the subject non-ad valorem assessment roll,
pursuant to, and consistent with, all the provisions of Chapter 197, specifically Sections
197.3632 and 197.3635, Florida Statues, as amended;
(D) Upon determining errors or omissions on any roll, request the MSBU to file a corrected
roll or the correction of the amount of any assessment by filing with the Tax Collector a
certificate of correction,with a copy to the Property Appraiser and the Department of Revenue,
pursuant to applicable rules provided by the Department of Revenue; and
(E) Upon determining that a separate mailing is required pursuant to Subsection 197.3632(7),
Florida Statutes, mail, or require the MSBU to mail, a separate notice of the particular non-ad
valorem assessment.
SECTION 7.COMPLIANCE WITH LAWS AND REGULATIONS.
The parties shall abide by all statutes,rules and regulations pertaining to the levy and collection of
non-ad valorem assessments,and any ordinance promulgated by the MSBU,not inconsistent with
nor contrary to, the provisions of Section 197.3632 and Section 197.3635. Florida Statutes, as
amended and any applicable rules duly promulgated by the Department of Revenue.
4/6 CAO
IN WITNESS WHEREOF the MSBU,the Tax Collector and the Property Appraiser have
executed and delivered this Agreement as the date first above written.
BOARD OF COUNTY
COMMISSIONERS COLLIER COUNTY,
FLORIDA,AS
ATTEST: GOVERNING BOARD OF THE CASSENA ROAD
DWIGHT E. BROCK, CLERK MUNICIPAL SERVICE BENEFIT UNIT
CoLlmotitcac
y:
Attest'as to Chairman °Deputy Clerk PENNY TAYL R, C
signature only.
Approved as to form and legality:
O�4111hre
mily R. Pe.
Assistant County Attorney
WITNESSES: COLLIER COUNTY PROPERTY APPRAISER
C� I
By: (266.4...
ABE SKINNER
//' Ai/0s
Print Name
94,6,
A .
Q„-,..L:A
A . NA/ r-
Print Name
5/6
WITNESSES: COLLIER I UNTY , X COLLECTOR
By:
LARR
Print Name
*756-p
L l /o-reo�.
Print Name
6/6
Exhibit A
Cassena Rd MSBU
Block Lot Parcel Address ERC
1 11 67340760001 763 CASSENA RD 34108 1
3 23 67342560005 770 CASSENA RD 34108 1
1 10 67340720009 775 CASSENA RD 34108 1
3 24 67342600004 782 CASSENA RD 34108 1
1 9 67340680000 787 CASSENA RD 34108 1
3 25 67342640006 796 CASSENA RD 34108 1
1 8 67340640008 799 CASSENA RD 34108 1
3 26 67342680008 800 CASSENA RD 34108 1
1 7 67340600006 811 CASSENA RD 34108 1
3 27 67342720007 820 CASSENA RD 34108 1
1 6 67340560007 823 CASSENA RD 34108 1
3 28 67342760009 830 CASSENA RD 34108 1
1 5 67340520005 835 CASSENA RD 34108 1