Agenda 01/27/2015 Item #16D 8 1/27/2015 16.D.8.
EXECUTIVE SUMMARY
Recommendation to approve an agreement with the Tax Collector and Property Appraiser to
reimburse the Constitutional Officers for service rendered for the collection of assessment for the
Platt Road MSBU.
OBJECTIVE: To reimburse the Tax Collector and Property Appraiser's Offices for service rendered
for the collection of assessment for the Platt Road MSBU.
CONSIDERATIONS: On December 9, 2014 the Board adopted Ordinance 2014-42, creating the Platt
Road Municipal Service Benefit Unit (MSBU) for the purpose of collecting reimbursement of
expenditures made in repairing Platt Road to place it in a condition such that fire and emergency vehicles
can traverse and provide services to the property owners directly benefiting from the improvements made
within the MSBU. On that date the Board also adopted Resolution 2014-259, which resolves the Board's
decision to use the unified method of collecting non-ad valorem Special Assessments for the Platt Road
MSBU.
In order to implement the Resolution, the Board, as the governing board of the Platt Road MSBU, must
enter into an agreement with the Tax Collector and the Property Appraiser to establish and agree upon the
undertaking of the responsibilities of the parties pursuant to Section 197.3632,Florida Statutes.
An agreement has been drafted in coordination with the County Attorney's Office. Both Constitutional
Officers have already signed the attached agreement. Final execution of the Agreement requires the
Board's signature.
FISCAL IMPACT: Approval of this item would refund the actual cost of collecting the taxes through
the MSBU funds collected.
LEGAL CONSIDERATIONS: This item is approved as to form and legality, and requires majority
vote for Board approval.—SRT
GROWTH MANAGEMENT IMPACT: There is no Growth Management Impact associated with this
Executive Summary.
RECOMMENDATION: That the Board of County Commissioners approves an Agreement with the
Tax Collector and the Property Appraiser to reimburse those Constitutional Officers for services rendered
in connection with the collection of assessments for the Platt Road MSBU and for the Board to authorize
its Chair to sign the Agreement.
Prepared By: Michelle Arnold,Director-Public Transit&Neighborhood Enhancement Department
Attachment: Agreement
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COLLIER COUNTY
Board of County Commissioners
Item Number: 16.16.D.16.D.8.
Item Summary: Recommendation to approve an agreement with the Tax Collector and
Property Appraiser to reimburse the Constitutional Officers for service rendered for the
collection of assessment for the Platt Road MSBU.
Meeting Date: 1/27/2015
Prepared By
Name: SilleryTessie
Title: Operations Coordinator,Alternative Transportation Modes
1/12/2015 9:35:57 AM
Submitted by
Title:Director-Alt Transportation Modes,Alternative Transportation Modes
Name: ArnoldMichelle
1/12/2015 9:35:59 AM
Approved By
Name: SotoCaroline
Title:Management/Budget Analyst, GMD Construction&Maintenance Admin
Date: 1/12/2015 2:41:29 PM
Name: ArnoldMichelle
Title: Director-Alt Transportation Modes,Alternative Transportation Modes
Date: 1/13/2015 8:42:54 AM
Name: TownsendAmanda
Title: Director-Operations Support,Public Services Division
Date: 1/15/2015 11:25:46 AM
Name: AlonsoHailey
Title: Operations Analyst,Public Services Division
Date: 1/15/2015 3:18:46 PM
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1/27/2015 16.D.8.
Name: AlonsoHailey
Title: Operations Analyst,Public Services Division
Date: 1/16/2015 1:28:05 PM
Name: CarnellSteve
Title:Administrator-Public Services,Public Services Division
Date: 1/17/2015 10:11:49 AM
Name: TeachScott
Title: Deputy County Attorney, County Attorney
Date: 1/20/2015 10:35:51 AM
Name: FinnEd
Title:Management/Budget Analyst, Senior,Transportation Engineering&Construction Management
Date: 1/20/2015 3:39:02 PM
Name: KlatzkowJeff
Title: County Attorney,
Date: 1/21/2015 8:23:35 AM
Name: OchsLeo
Title: County Manager, County Managers Office
Date: 1/21/2015 10:59:20 AM
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1/27/2015 16.D.8.
AGREEMENT FOR THE BOARD OF COUNTY COMMISSIONERS AS THE
GOVERNING BOARD OF THE PLATT ROAD MUNICIPAL SERVICE
BENEFIT UNIT(MSBU)TO REIMBURSE THE PROPERTY APPRAISER AND
THE TAX COLLECTOR FOR SERVICES RENDERED
This Agreement relates to the Platt Road Municipal Service Benefit Unit created
pursuant to Ordinance Number 2014-42. This Agreement is to provide for reimbursement to the
Property Appraiser and Tax Collector for services rendered in connection with the Platt Road
MSBU. This "Agreement" is made and entered into effective on January 1, 2015,. by and
among three parties: the Board of County Commissioners as Governing Board of the Platt 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
2014-259; and to provide for reimbursement by the Board of County Commissioners as
Governing Board of the Platt 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, 2015, and shall run
for a two year period through the end of calendar year 2017 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 2014-259 expressed its intent to use the uniform method of levy, collection and
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
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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 Platt Road Municipal Service Benefit Unit that comprises fifty-one properties
abutting Plan Road as identified on the attached Exhibit"A." Exhibit "A"defines each property
by Parcel, owner and Road Frontage; 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 Platt Road Municipal Service
Benefit Unit the aforementioned fifty-one properties abutting Platt 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 1/2 %) 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;
(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;
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(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 Platt 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 information 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.
SECTION 6. DUTIES AND RESPONSIBILITIES OF THE TAX COLLECTOR.
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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;
(13) Collect the non-ad valorem assessments of the MSBU as certified to the Tax Collector no
later than September 15th of each calendar year; provided such roll is on compatible electronic
medium tied to the property identification number for each parcel and in the format 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.
IN WITNESS WHEREOF, the MSBU, the Tax Collector and the Property Appraiser have
executed and delivered this Agreement as the date first above written.
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BOARD OF COUNTY COMMISSIONERS
COLLIER COUNTY, FLORIDA, AS
GOVERNING BOARD OF THE PLATT ROAD
MUNICIPAL SERVICE BENENFIT UNIT
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ATTEST:
DWIGHT E. BROCK, CLERK
BY: BY:
Deputy Clerk , CHAIRMAN
Approved as to form and
Legality:
Scott R. Teach
Deputy County Attorney
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