Agenda 11/08/2011 Item #16A16W
11/8/2011 Item 16.A.16.
EXECUTIVE SUMMARY
Recommendation to approve a resolution authorizing the refund of tax payments paid into the
Rock Road Improvement Municipal Service Taxing Unit (MSTU) by property owner whose parcel
was incorrectly included in the MSTU Boundary.
OBJECTIVE: To obtain approval from the Board of County Commissioners of a resolution
authorizing the refund of tax payments paid into the Rock Road Improvement Municipal Service
Taxing Unit (MSTU) by property owner whose parcel was incorrectly included in the MSTU
Boundary.
CONSIDERATIONS: On November 28, 2006, the Board of Collier County Commissioners
adopted Ordinance No. 2006 -56 establishing the Rock Road Improvement Municipal Service
Taxing Unit. The MSTU was created for the purpose of providing and maintaining roadway
improvements including but not limited to attendant facilities such as drainage, sidewalks, and.
street lighting.
The geographical boundaries of the MSTU were originally drawn to include all property owners
along Rock Road who used the road as their primary means of ingress/egress to Immokalee
Road. The property owners would enjoy the benefit of improvements to the roadway and thus
bear the responsibility of funding the maintenance of the roadway improvements within the
MSTU. Included within the original boundaries of the MSTU was a property bearing Folio
Number 002112240002 (the "Property") owned by James L. and Esther E. Swigert ( "Swigert").
On or about September 13, 2010, the County received notice from Mr. Swigert that the Property
did not have access to Rock Road. Mr. Swigert advised that his property had direct access onto
Immokalee Road and should not have been included on the MSTU tax rolls and should be
removed.
County staff has confirmed from aerial photography dated from 2002 to the present that the
Property is on "No Name Lane" and that: (1) due to vegetative overgrowth there is no passable
access to Rock Road, and (2) another property owner abutting the Property has installed a chain
link fence (of unknown installation date) permanently preventing access from the Swigert
Property onto Rock Road.
On June 14, 2011 with the adoption of Ordinance 2011 -22, the property with Folio Number
002112240002 owned by James L. and Esther E. Swigert was removed from the Rock Road
MSTU boundary.
Staff recommends refund of paid property taxes for tax years 2007 through 2010, which totals
$2,785.04. Mr. Swigert has been removed from the tax roll for tax year 2012; but because the
Rock Road Ordinance was not amended until June 2011, he is still on the 2011 tax roll. Once
Mr. Swigert pays his 2011 MSTU taxes in the amount of $1,006.25, staff recommends that the
county issue a refund check to Mr. Swigert in that amount.
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11/8/2011 Item 16.A.16.
n FISCAL IMPACT: Funds are available in Rock Road MSTU Fund 165. A check in the
amount of $2,785.04 will be issued upon approval of this item from fund 165 to Mr. Swigert.
Upon confirmation of the amount paid for 2011 taxes, a refund check for $1,006.25 will be paid
from Fund 165 to Mr. Swigert. Total fiscal impact upon final payment of all anticipated refund
amounts is $3,791.29 paid through Fund 165.
LEGAL CONSIDERATIONS: Although a direct benefit need not be realized as a basis for
taxation, in this instance, the taxpayer should not have been included in the MSTU as his
property had no access to Rock Road years prior to the creation of the MSTU. In reviewing this
issue, I also conferred with the Collier County Tax Collector who agreed that the
recommendation proposed is an appropriate course of action. This item has been reviewed and
approved by the County Attorney's Office, is legally sufficient for Board action and only requires
a majority vote for approval —SRT.
GROWTH MANAGEMENT IMPACT: There is no growth management impact with this
Executive Summary.
RECOMMENDATION: That the Board of County Commissioners approve the resolution
authorizing the refund of tax payments paid into the Rock Road Improvement Municipal Service
Taxing Unit (MSTU) by property owner whose parcel was incorrectly included in the MSTU
Boundary and authorize the Chairman to sign the Resolution on behalf of the Board.
Prepared By: Darryl Richard, Project Manager, Department of Alternative Transportation Modes
Attachment: (1) Resolution
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COLLIER COUNTY
Board of County Commissioners
Item Number: 16.A.16.
11/8/2011 Item 16.A.16.
Item Summary: Recommendation to approve a resolution authorizing the refund of tax
payments paid into the Rock Road Improvement Municipal Service Taxing Unit (MSTU) by
property owner whose parcel was incorrectly included in the MSTU Boundary.
Meeting Date: 11/8/2011
Prepared By
Name: RichardDarryl
Title: Project Manager,Alternative Transportation Modes
10/25/2011 12:18:44 PM
Submitted by
Title: Project Manager,Alternative Transportation Modes
Name: RichardDarryl
10/25/2011 12:18:46 PM
Approved By
Name: ArnoldMichelle
Title: Director - Alt Transportation Modes,Altemative Tr
Date: 10/25/2011 1:55:11 PM
Name: HerreraGloria
Title: Management/Budget Analyst,Transportation Administr
Date: 10/25/20112:44:57 PM
Name: LulichPamela
Title: Manager - Landscape Operations,Alternative Transpo
Date: 10/26/2011 10:09:38 AM
Name: BetancurNatali
Title: Executive Secretary,Transportation Engineering & C
Date: 10/26/2011 4:05:03 PM
Packet Page -593-
Name: FederNorman
Title: Administrator - Growth Management Div,Transportati
Date: 10/26/20114:26:28 PM
Name: TeachScott
Title: Deputy County Attomey,County Attorney
Date: 10/27/20115:36:33 AM
Name: MarcellaJeanne
Title: Executive Secretary,Transportation Planning
Date: 10/31/2011 12:55:30 PM
Name: TeachScott
Title: Deputy County Attomey,County Attorney
Date: 11/1/2011 4:53:49 PM
Name: KlatzkowJeff
Title: County Attorney,
Date: 11/2/2011 8:41:45 AM
Name: FinnEd
Date: 11 /2/2011 12:09:20 PM
Name: OchsLeo
Title: County Manager
Date: 11/2/2011 12:51:57 PM
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11/8/2011 Item 16.A.16.
11/8/2011 Item 16.A.16.
RESOLUTION NO. 2011-
A RESOLUTION OF THE BOARD OF COUNTY COMNIISIONERS OF COLLIER
COUNTY, FLORIDA, AUTHORIZING THE REFUND OF TAX PAYMENTS PAID
INTO THE ROCK ROAD IMPROVEMENT MUNICIPAL SERVICE TAXING UNIT
("MSTU") BY PROPERTY OWNER WHOSE PARCEL WAS INCORRECTLY
INCLUDED IN THE MSTU BOUNDARIES.
WHEREAS, on November 28, 2006, the Board of Collier County Commissioners
adopted Ordinance No. 2006 -56, establishing the Rock Road Improvement Municipal Service
Taxing Unit; and
WHEREAS, the MSTU was created for the purpose of providing and maintaining
roadway improvements including but not limited to attendant facilities such as drainage,
sidewalks, and street lighting; and
WHEREAS, the geographical boundaries of the MSTU were originally drawn to include
all property owners adjacent to Rock Road that would enjoy the benefit of such enhanced
improvements and thus bear the responsibility of funding the enhanced maintenance of
improvements within the MSTU; and
WHEREAS, included within the original boundaries of the MSTU was a property
bearing Folio Number 002112240002 (the "Property") owned by James L. and Esther E. Swigert
(collectively, " Swigert"); and
WHEREAS, on or about September 13, 2010, the County received notice from Swigert
that the Property did not have access to Rock Road but rather had direct access onto Immokalee
Road and that the Property should not have been and should be removed from the MSTU tax
rolls; and
WHEREAS, the County has confirmed from aerial photography dated from 2002 to the
present that the Property is on "No Name Lane" and that: (1) due to vegetative overgrowth there
is no passable access to Rock Road, and (2) another property owner abutting the Property has
installed a chain link fence (of unknown installation date) permanently preventing access from
the Swigert Property onto Rock Road; and
WHEREAS, Swigert has paid property taxes to the MSTU for the Property in the
following amounts and for the years identified as follows:
2007 - $484.08
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11/8/2011 Item 16.A.16.
/O�N 2008 - $521.30
2009 - $812.30
2010 - $967.36
Which amounts total $2,785.04; and
WHEREAS, the County revised the MSTU boundaries and removed Swigert's Property
by amending the MSTU Ordinance on June 14, 2011 but because of the date of that amendment
the Property remains subject to the 2011 tax roll and has been taxed a proposed amount of
$1,006.25 for the tax bill due November 1, 2011.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF CO. UNTY
COMMISSIONERS OF COLLIER COUNTY, FLORIDA, that:
1. The above "whereas" clauses are incorporated herein in support of the Board's
finding that the Swigert Property was incorrectly included in the Rock Road
Improvement Municipal Service Taxing Unit boundaries and that James L. and Esther
E. Swigert are entitled to a refund of property taxes paid into the MSTU as follows:
• 2007 - $ 484.08
^ • 2008 - $ 521.30
• 2009 - $ 812.30
2010 - 36
Total $2,785.04
The County shall cause to be issued a refund check in the amount of $2,785.04 from
available MSTU funds made payable to the Swigerts no later than ten (10) days from
the date of execution of this Resolution.
2. Although the Swigert Property has been removed from the MSTU tax roll for 2012,
because it remained on the 2011 tax roll it has been lawfully assessed MSTU taxes
for 2011 in the amount of $1,006.25. As to that assessed amount, the County shall
cause to be issued a refund check in the amount of $1,006.25 from available MSTU
funds made payable to the Swigerts no later than ten (10) days from the date the
Swigerts provide proof that that tax amount has been paid.
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11/8/2011 Item 16.A.16.
This resolution adopted after motion, second and majority vote favoring same, this 8th
day of November, 2011.
ATTEST:
DWIGHT E. BROCK, CLERK
t
Approved as to form and legal sufficiency:
Scott R. Teach
Deputy County Attorney
3
BOARD OF COUNTY COMMISSIONERS
COLLIER COUNTY, FLORIDA
FRED W. COYLE, CHAIRMAN
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