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Agenda 04/27/2021 Item #16C 1 (Resolution: Cancellation of 2021 taxes for Conservation Collier)04/27/2021 16.C.1 EXECUTIVE SUMMARY Recommendation to adopt a resolution authorizing the cancellation of 2021 taxes upon a fee -simple interest in land Collier County acquired by Warranty Deed for Conservation Collier and without monetary compensation. OBJECTIVE: To cancel the 2021 taxes due upon a 2.50-acre parcel donated to Collier County for the Conservation Collier Program. CONSIDERATIONS: On November 2, 1993, the Board of County Commissioners (Board) adopted Resolution No, 93-499, 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. Collier County recently obtained fee -simple ownership through a generous donation from Marco A. Espinar, which was accepted by the Board of County Commissioners on January 12, 2021, Agenda Item 16CL The certain fee -simple interest was conveyed through a Warranty Deed that was recorded on March 11, 2021, in Official Records Book 5906, Page 2244. Real Property Management requests that the taxes due to County for the 2021 tax year, in an amount not to exceed $160, 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 $160 will not be realized. GROWTH MANAGEMENT IMPACT: There is no impact to the Growth Management Plan related to this action. LEGAL CONSIDERATIONS: This item is approved for form and legality and requires majority vote for Board action. -JAB RECOMMENDATION: That the Board of County Commissioners of Collier County, Florida: 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: Cindy Erb, SR/WA, Senior Property Acquisition Specialist, Facilities Management Division ATTACHMENT(S) 1. CAO approved Reso (PDF) Packet Pg. 635 16.C.1 04/27/2021 COLLIER COUNTY Board of County Commissioners Item Number: 16.C.1 Doe ID: 15301 Item Summary: Recommendation to adopt a resolution authorizing the cancellation of 2021 taxes upon a fee -simple interest in land Collier County acquired by Warranty Deed for Conservation Collier and without monetary compensation. Meeting Date: 04/27/2021 Prepared by: Title: Property Acquisition Specialist, Senior — Facilities Management Name: Cindy Erb 03/15/2021 9:28 AM Submitted by: Title: Director - Facilities Management — Facilities Management Name: Damon Grant 03/15/2021 9:28 AM Approved By: Review: Facilities Management Facilities Management Public Utilities Operations Support Public Utilities Department County Attorney's Office Public Utilities Department Office of Management and Budget County Attorney's Office Budget and Management Office County Manager's Office Board of County Commissioners Toni Mott Additional Reviewer Damon Grant Director - Facilities Joseph Bellone Additional Reviewer Drew Cody Level 1 Division Reviewer Jennifer Belpedio Level 2 Attorney of Record Review Joseph Bellone Level 2 Division Administrator Review Debra Windsor Level 3 OMB Gatekeeper Review Jeffrey A. Klatzkow Level 3 County Attorney's Office Review Ed Finn Additional Reviewer Dan Rodriguez Level 4 County Manager Review MaryJo Brock Meeting Pending Completed 03/15/2021 11:50 AM Completed 03/15/2021 4:18 PM Completed 03/18/2021 2:17 PM Completed 03/22/2021 3:20 PM Completed 03/24/2021 10:50 AM Completed 04/05/2021 8:27 AM Completed 04/05/2021 8:31 AM Completed 04/05/2021 9:12 AM Completed 04/05/2021 9:18 PM Completed 04/09/2021 4:21 PM 04/27/2021 9:00 AM Packet Pg. 636 16.C.1.a RESOLUTION NO. 2021 - A RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS OF COLLIER COUNTY, FLORIDA CANCELING CURRENT TAXES UPON LAND ACQUIRED FOR PUBLIC USE. WHEREAS, property located within the Red Maple Swamp Preserve in North Golden Gate Estates was conveyed to the County by Warranty Deed for public purposes without monetary compensation paid by the County; and WHEREAS, the Warranty Deed was recorded in Official Records Book 5906 Page 2244 of the Public Records of Collier County, Florida, on March 11, 2021 and WHEREAS, the property will be utilized for the Conservation Collier Program purposes by Collier County; 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 within the Red Maple Swamp Preserve in North Golden Gate Estates, Collier County, Florida, and more particularly described in Exhibit "A" attached hereto are canceled as of March 11, 2021 This Resolution adopted this day of 2021 after motion, second and majority vote. ATTEST: CRYSTAL K. KINZEL, Clerk 'Deputy Clerk Approved as to form and legality: BOARD OF COUNTY COMMISSIONERS COLLIER COUNTY, FLORIDA Jennifer A. Belpedio, Assistant County Attorney PENNY TAYLOR, Chairman 0 M LO r Packet Pg. 637