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Agenda 05/22/2012 Item #16E 15/22/2012 Item 16.E.1. EXECUTIVE SUMMARY Recommendation to adopt a resolution authorizing the cancellation of current taxes upon a fee - simple interest Collier County Water -Sewer District acquired by Warranty Deed for public use and without monetary compensation. OBJECTIVE: To cancel the current (2012) taxes due upon a 5.3 -acre parcel donated to the Collier County Water- Sewer District for a public water supply well site and other public utility uses. CONSIDERATIONS: On November 2, 1993, the Board of County Commissioners adopted Resolution No. 93499, thereby allowing the Board to cancel taxes upon land acquired by Collier County or the Collier County Water -Sewer District for public use and without monetary compensation. A copy of Resolution No. 93499 is attached for reference. Collier County recently obtained fee - simple ownership through a generous donation from Jean Cohen, Trustee, which was accepted by the Board of County Commissioners on April 24, 2012, Agenda Item 16C5. The certain fee - simple interest was conveyed through a Warranty Deed that was recorded on May 1, 2012, in Official Record Book 4791, Page 3328. Real Property Management requests that the current taxes due to the County for the 2012 tax year, in an amount not to exceed $118, be canceled on this certain fee - simple parcel. Taxes have been paid for all years prior to the year of actual conveyance. Adoption of the attached Resolution shall provide the Board's directive and authorization to cancel the necessary taxes on the certain fee - simple interest described therein. FISCAL IMPACT: Pro -rata taxes in an amount not to exceed $118 will not be realized. LEGAL CONSIDERATIONS: This item is legally sufficient and requires a majority vote. -- JBW GROWTH MANAGEMENT IMPACT: This action is consistent with and furthers the goals, objectives, and policies of the Growth Management Plan to ensure the adequacy and availability of viable public facilities. RECOMMENDATION: That the Board of County Commissioners: 1. Adopt the attached Resolution canceling current taxes upon the fee - simple interest obtained by Warranty Deed as described therein, and 2. Authorize the Chairman to execute the attached Resolution. Prepared By: Hans Russell, Sr. Property Acquisition Specialist Real Property Management — Department of Facilities Management Attachments: Resolution No. 12- Resolution No. 93-499 Packet Page -1816- COLLIER COUNTY Board of County Commissioners Item Number: 16.E.1. 5/22/2012 Item 16.E.1. Item Summary: Recommendation to adopt a resolution authorizing the cancellation of current taxes upon a fee - simple interest Collier County Water -Sewer District acquired by Warranty Deed for public use and without monetary compensation. Meeting Date: 5/22/2012 Prepared By Name: MottTom Title: Manager - Property Acquisition & Const M,Facilitie 5/4/2012 10:05:29 AM Submitted by Title: Property Acquisition Specialist, Senior,Facilities Name: RussellHans 5/4/2012 10:05:30 AM Approved By Name: MottToni Title: Manager - Property Acquisition & Const M,Facilitie Date: 5/4/2012 10:42:10 AM Name: CampSkip Title: Director - Facilities Management,Facilities Manage Date: 5/4/2012 11:22:06 AM Name: pochopinpat Title: Administrative Assistant,Facilities Management Date: 5/4/2012 2:28:29 PM Name: WhiteJennifer Title: Assistant County Attomey,County Attorney Date: 5/4/2012 2:39:19 PM Packet Page -1817- Name: PriceLen Title: Administrator, Administrative Services Date: 5/9/2012 1:52:58 PM Name: KlatzkowJeff Title: County Attorney Date: 5/9/2012 3:00:13 PM Name: FinnEd Title: Senior Budget Analyst, OMB Date: 5/12/2012 3:12:47 PM Name: OchsLeo Title: County Manager Date: 5/14/2012 2:34:13 PM Packet Page -1818- 5/22/2012 Item 16.E.1. 5 5/22/2012 Item 16.E.1. RESOLUTION NO. 12- A RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS OF COLLIER COUNTY, FLORIDA CANCELING CURRENT TAXES UPON LAND ACQUIRED FOR PUBLIC USE. WHEREAS, property located on Shady Hollow Boulevard (Golden Gate Estates Unit 52, Tract 3) was conveyed to the Collier County Water -Sewer District by Warranty Deed, for public purposes without monetary compensation paid by the Collier County Water -Sewer District; and WHEREAS, the Warranty Deed was recorded in O.R. Book 4791, Page 3328 of the Public Records of Collier County, Florida, on May 1, 2012; and WHEREAS, the property will be utilized for public utility purposes by the Collier County Water -Sewer District; and WHEREAS, the Board of County Commissioners of Collier County, Florida approved Resolution No. 93 -499 on November 2, 1993, approving a policy to cancel current real property taxes upon land acquired by Collier County or the Collier County Water -Sewer District without monetary compensation for public use; and WHEREAS, Sections 196.28 and 196.29, Florida Statutes, provide that the Board of County Commissioners of each County of the State of Florida is given full power and authority to cancel and discharge liens for (real property) taxes, delinquent or current, upon land held or owned by said County for public use by a governmental unit. NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF COLLIER COUNTY, FLORIDA, that the current outstanding real property taxes on the property located on Shady Hollow Boulevard in Collier County, Florida, and more particularly described as being Unit 52, Tract 3, Golden Gate Estates, are canceled as of April 24, 2012. This Resolution adopted this day of motion, second and majority vote. 2012 after ATTEST: BOARD OF COUNTY COMMISSIONERS DWIGHT E. BROCK, CLERK COLLIER COUNTY, FLORIDA BY: Deputy Clerk FRED W. COYLE, Chairman Approved as to form and legal sufficiency: Jennifer B. White Assistant County Attorney Packet Page -1819- 5/22/2012 Item 16.E.1. NOVEMBER 2, 1993 RESOLUTION NO. 93- 499 A RESOLUTION ESTABLISHING A BOARD POLICY TO CANCEL CURRENT TAXES UPON LAND ACQUIRED BY COLLIER COUNTY WITHOUT MONETARY COMPENSA- TION FOR PUBLIC USE. WHEREAS, Collier County acquires property for public purposes; and WHEREAS, at times Collier County does not provide to the property owner monetary compensation for the property; and WHEREAS, Sections 196.28 and 196.29, Florida Statutes, permit the County to cancel and discharge any and all liens for taxes, delinquent or current, held or owned by the County or upon lands conveyed to, or acquired by, any agency, govern- mental subdivision or municipality of the state, or the United States, for road purposes, defense purposes, recreation, refor- estation or other public use; and WHEREAS, Collier County finds that the conveyance of pro- perty to Collier County or the Collier County Water -Sewer District without monetary compensation warrants the cancella- tion of County taxes in the year the conveyance occurs. County taxes for years prior to the donation shall not be canceled; WHEREAS, Section 196.28, Florida Statutes, requires that a resolution be adopted for each piece of property. Therefore, the Board directs its staff to prep4re the necessary resolution for the property to accompany the acceptance of the property by the County. NOW THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COHIaSSIONERS OF COLLIER COUNTY, FLORIDA, that: I. The conveyance of land to Collier County or the Collier County Water -Sewer District for public purposes by a property owner without monetary compensation is to the public ,19 benefit. Due to the public benefit, Collier County will cancel County taxes on the property for the year in which the property 000K 000 PAGE 267 Packet Page -1820- 5/22/2012 Item 16.E.1. NOVEMBER 2, 1993 is conveyed to the County- county taxes for years prior to the conveyance of the property shall not be canceled. 3. County staff shall prepare and submit the necessary resolution for ad option by the Board at the time the Board accepts the conveyance of the property. This Resolution adopted after motion, second and majority vote favoring same. )ATED"t /// Arm :.. BOARD OF COUNTY COMISSIONERS t=GKT E.:' Clark COLLIER COUNTY, FLORIDA OF BY: BUrt L. Saunders, Chairman 0; to form and Val, iciency: Echard -D. Qofanov A"ilititt County Attorney ley/04" tout 000 PKI 268' Packet Page -1821-