Loading...
Agenda 09/13/2016 R Item #16K 1 16.K.1 09/13/2016 EXECUTIVE SUMMARY Report-Public Hearing Requirements-Pelican Bay MSTBU special assessments OBJECTIVE: To address the issue whether there can be two public hearings with respect to the Board's approving the Special Assessment (Non-Ad Valorem Assessment) to be levied against the properties within the Pelican Bay Municipal Service Taxing and Benefit Unit. CONSIDERATIONS: Item 11B from the Board's July 12, 2016 regular meeting requested the following Board action: "Recommendation that the Board of County Commissioners adopts a Resolution fixing the date, time and place for the Public Hearing for approving the Special Assessment (Non-Ad Valorem Assessment) to be levied against the properties within the Pelican Bay Municipal Service Taxing and Benefit Unit for maintenance of the water management system, beautification of recreational facilities and median areas and maintenance of conservation or preserve areas, management of the dredging and maintenance activities for Clam Pass for the purpose of enhancing the health of the affected mangrove forest and establishment of Capital Reserve Funds for ambient noise management, maintenance of conservation or preserve areas, including the restoration of the mangrove forest, U.S. 41 berm, street signage replacements within the median areas,landscaping improvements to U.S. 41 entrances and beach renourishment, all within the Pelican Bay Municipal Service Taxing and Benefit Unit." The Resolution(which was adopted) set a single Public Hearing to be held on September 8, 2016. During the hearing of this item an issue was raised by two public speakers whether, from a fairness standpoint, there should be two hearings for the approval of the Special Assessment. The issue was discussed by the Board as to whether this could be legally done, and I advised the Board I would review and then address the issue by Executive Summary. The setting and approval of Special Assessments (Non-Ad Valorem Assessment) for the Pelican Bay Municipal Service Taxing and Benefit Unit are governed by (1) Ordinance No. 02-27, entitled "Pelican Bay Municipal Service Taxing and Benefit Unit" and(2) Florida Statutes Sec. 197.3632, entitled "Uniform method for the levy, collection, and enforcement of non-ad valorem assessments." The requirements for a Public Hearing under the Ordinance are as follows: Sec. 122-1670.-Opportunity to comment prior to initial implementation or use of the unit's taxing and assessment authority. Prior to adopting the budget for the unit and implementing any taxing or assessment authority under this unit, the Board of County Commissioners shall hold a public hearing upon reasonable notice in a local newspaper of general circulation. At such public hearing the Board of County Commissioners will consider the budget recommended by the PBSD Board and provide the public the opportunity to comment on the proposed budget and the implementation or use of the unit's taxing and assessment authority. Packet Pg. 3288 16.K.1 09/13/2016 (Ord. No. 02-27, § 16, 5-28-02; Ord. No. 2006-05, § 12) The requirements for a Public Hearing under Florida Statutes Sec. 197.3632 are as follows: "At the public hearing, the local governing board shall receive the written objections and shall hear testimony from all interested persons. The local governing board may adjourn the hearing from time to time. If the local governing board adopts the non-ad valorem assessment roll, it shall specify the unit of measurement for the assessment and the amount of the assessment. Notwithstanding the notices provided for in paragraph (b), the local governing board may adjust the assessment or the application of the assessment to any affected property based on the benefit which the board will provide or has provided to the property with the revenue generated by the assessment." (emphasis added) Accordingly, under both the Pelican Bay Ordinance(by implication, as any item can be adjourned under the Board's rules to a subsequent meeting), and the Statute (by the highlighted express language), any time the Board wishes two hearings on this matter, the Board can accomplish this by adjourning the first hearing before taking final action, and then take up the matter a second time at a subsequent Board meeting. With these legislative provisions, there is no need to amend the Pelican Bay MSTBU ordinance. As an aside, since the statute expressly states that this is a "Uniform method," any amendment to the ordinance requiring two public hearings could be subject to a challenge based on preemption. FISCAL IMPACT: None. GROWTH MANAGEMENT IMPACT: None. LEGAL CONSIDERATIONS: This item was prepared by the County Attorney, and requires majority vote to accept the report. -JAK RECOMMENDATION: That the Board of County Commissioners accept this report. PREPARED BY: Jeffrey A. Klatzkow, County Attorney. ATTACHMENT(S) 1. Ordinance No 02-27 (Municode Version) (PDF) 2. Fla Stat Sec 197(3632) (PDF) 3. Transcript of Item 11B July 12 2016 meeting (PDF) 4.Executive Summary for Item 11B (PDF) 5. Resolution fixing hearing date (PDF) Packet Pg. 3289 16.K.1 09/13/2016 COLLIER COUNTY Board of County Commissioners Item Number: 16.K.1 Item Summary: Report - Public Hearing Requirements - Pelican Bay MSTBU special assessments Meeting Date: 09/13/2016 Prepared by: Title: Legal Office Administrator—County Attorney's Office Name: Debbie Allen 07/29/2016 3:34 PM Submitted by: Title: County Attorney—County Attorney's Office Name: Jeffrey A. Klatzkow 07/29/2016 3:34 PM Approved By: Review: Office of Management and Budget Valerie Fleming Level 3 OMB Gatekeeper Review Completed 08/01/2016 10:02 AM County Attorney's Office Jeffrey A.Klatzkow Level 3 County Attorney's Office Review Completed 08/15/2016 5:03 PM Budget and Management Office Mark Isackson Level 3 OMB 1st Reviewer 1-4 Completed 08/22/2016 11:21 AM County Manager's Office Nick Casalanguida Level 4 County Manager Review Completed 08/27/2016 12:19 PM Board of County Commissioners MaryJo Brock Meeting Pending 09/13/2016 9:00 AM Packet Pg. 3290 7/29/2016 Collier County,FL Code of Ordinances 16.K.1.a ARTICLE LXI. - PELICAN BAY MUNICIPAL SERVICE TAXING AND BENEFIT UNIT[261 Footnotes: +j (26)--- Editor's 26)---Editor's note—Ord.No.01-19,§§1,2,adopted Apr. 10,2001,amended§§122-1651-122-1658 in their entirety.Further,said ordinance added§§ (Jul 122-1671-122-1678 and repealed§§122-1659-122-1661 in their entirety.Formerly said repealed sections pertained to bonding and borrowing; ui N revenue and expansion,contraction,merger and dissolution as related to the former Pelican Bay Services District.See the Code Comparative Table (15 —Ordinance Disposition. •v Q Subsequently,Ord.No.02-27,§§1-16,adopted May 28,2002,amended art.LXI to read as herein set out. N m H to DIVISION 1. - GENERALLY Sec. 122-1651. - Creation of the Pelican Bay Municipal Service Taxing and Benefit Unit. °- c Pursuant to Chapter 125, Florida Statutes, and Collier County Ordinance No. 88-23, the Pelican Bay E Municipal Service Taxing and Benefit Unit(hereinafter "Unit") is hereby created for the purpose of providing s street lighting, water management, extraordinary law enforcement service and beautification, including but not limited to beautification of recreation facilities, sidewalk, street and median areas, identification 's. markers, the maintenance of conservation or preserve areas, including the restoration of the mangrove forest preserve and to finance the landscaping beautification of only that portion of U.S. 41 from Pine Ridge .2 Road to Vanderbilt Beach Road. While repealing prior ordinances pertaining to the unit, the purpose of this article is to adopt a new ordinance that consolidates said preexisting ordinances into one easily read and understood article,with some modifications that express the will of the property owners within the unit. 0 „(Ord. No. 02-27, § 1, 5-28-02; Ord. No. 2006-05, § 1) ti Sec. 122-1652. - Boundaries of the unit. ° .N a> The Pelican Bay Municipal Service Taxing and Benefit Unit is comprised of and includes those lands as 43:3 described on the attached Exhibit "A"* and as depicted on the map attached hereto as Exhibit "B". a (Ord. No. 02-27, § 2, 5-28-02) N i * Note— Exhibit A is not set out herein, but available as an attachment to Ord. No. 02-27. z0 a> U _ Sec. 122-1653. - Governing body. c is The governing body of the unit shall be ex-officio the Board of County Commissioners of Collier County, .. Florida. • (Ord. No. 02-27, § 3, 5-28-02) https://www.municode.com/library/fl/collier_county/codes/code_of ordinances?nodeld=PTICO CH122SPDI_ARTLXIPEBAMUSETABEUN Packet Pg. 3291 7/29/2016 Collier County,FL Code of Ordinances 16.K.1.a Sec. 122-1654. - Purpose; powers. The Unit is formed for the purpose of providing street lighting, water management, beach renourishment, ambient noise management, extraordinary law enforcement service and beautification, including but not limited to, beautification of recreation facilities, sidewalk, street and median areas, N identification markers, the maintenance of conservation or preserve areas including the restoration of the mangrove forest preserve and to finance the landscaping beautification of only that portion of U.S. 41 from f Pine Ridge Road to Vanderbilt Beach Road in the above-described taxing and benefit unit and to that end shall possess all the powers to do all things reasonably necessary to provide such services.The Unit will be E solely responsible for advising the County on dredging and maintaining Clam Pass for the purpose of a enhancing the health of the affected mangrove forest, and will manage such activities for the County. m (Ord. No. 02-27, § 4, 5-28-02; Ord. No. 2006-05, § 2; Ord. No. 2013-19, § 1; Ord. No. 2013-61, § 1) a Sec. 122-1655. -Annual estimates of expenses; taxation and assessment rate. For the purpose of carrying into effect and the administration of this article, the Board of County Commissioners shall annually, at the time required by general budgetary law, review and adopt an itemized cg, estimate of the amount of money required to carry out the business of the unit for the next fiscal year, which shall be from October 1 to and including September 30 following(the "budget"). The proposed budget shall be prepared and reviewed by the Pelican Bay Services Division Board prior to its consideration 12 by the Board of County Commissioners and after review by the Pelican Bay Services Division Board, the budget shall be heard, considered and adopted by the Board of County Commissioners as provided for a a) herein. The proposed budget shall describe the purpose or purposes for which the moneys are required and the amount necessary to be raised by taxation and special assessment within the unit. At the time and ti place for establishing the annual rate of taxation for county purposes,the Board of County Commissioners shall fix and cause to be levied on all property within the unit subject to taxation or assessment a millage172 and assessment sufficient to meet the requirements of the budget; provided, however, the total millage shall not exceed the millage authorized by law for municipal service,taxing and benefit units. o (Ord. No. 02-27, § 5, 5-28-02; Ord. No. 2006-05, § 3) CNIti Sec. 122-1656. -Tax and assessment, imposition and collection. o Taxes and assessments herein provided for shall be levied and assessed, imposed and collected in the same manner and form as provided for the levy and assessment and collection of general county taxes subject to the same fees for assessing and collecting as general county taxes in accordance with general 0 law. E (Ord. No. 02-27, § 6, 5-28-02) https://www.municode.com/library/fl/collier county/codes/code of ordinances?nodeld=PTICO CH122SPD1 ARTLCIPEBAMUSETABEUN Packet Pg. 3292 7/29/2016 Collier County,FL Code of Ordinances 16.K.1.a Secs. 122-1657-122-1660. - Reserved. U) DIVISION 2. -ADMINISTRATION N N N N Sec. 122-1661. - Creation of the Pelican Bay Municipal Service Taxing and Benefit Unit Advisory Committee Knowr U as the Pelican Bay Services Division Board. a N Concurrent with the passage of the Ordinance, an 11 member advisory committee to be known as the m Pelican Bay Services Division Board (PBSD Board) is hereby created. Those individuals who are members of the PBSD Board pursuant to Collier County Ordinance No. 90-111, as amended, as of the moment prior to m the effective date of this Ordinance, shall continue on as members of the PBSD Board until March 31st of the year in which their term would have expired as set forth in the prior ordinances, and shall continue to a hold over and serve in that capacity until their position is filled as provided for in this Ordinance. In addition, 2 there shall be 1 non-voting member nominated by the Pelican Bay Foundation in the manner set forth below. This non-voting member shall not be subject to the voting requirements set forth below. 0- a)a) (Ord. No. 02-27, § 7, 5-28-02; Ord. No. 2006-05, § 4; Ord. No. 2013-19, § 2) L Sec. 122-1662. - Composition, nomination and appointment. U (a) The PBSD Board shall be representative of the residential, business and commercial interests and oZ landowners in Pelican Bay. To that end, nine of the PBSD Board members shall be representative of the a residential interests within the Unit and two of the PBSD Board members shall be representative of the f2 commercial and business interests within the Unit. The non-voting member shall be recommended for ti appointment by the Pelican Bay Foundation. The non-voting member should be an individual who is not related to and who is independent of the other Board members and County employees, with no 0 apparent conflict of interest or appearance of impropriety. Members of the PBSD Board shall be appointed by and serve at the pleasure of the Board of County o Commissioners pursuant to the procedure outlined herein.The nine (9) PBSD Board members representative of the residential interests within the Unit, and the non-voting member recommended for ! ti appointment by the Pelican Bay Foundation, shall be residents of and qualified electors within the Unit.The N two PBSD Board members representative of the commercial/business/other interests shall be residents of z° and qualified electors in Collier County. Appointment of members to the PBSD Board shall be by resolution of the Board of County 0 commissioners, which resolution shall set forth the date of appointment and the term of office. Any member of the PBSD Board who ceases to meet the requisite qualifications during his or her term G of office shall immediately advise the Board of County Commissioners in writing of such change in status. Upon the Board of County Commissioners receiving such notice, otherwise becoming aware of such Packet Pg. 3293 https://www.municode.com/library/fl/collier county/codes/code of ordinances?nodeld=PTICO CH122SPDI ARTLXIPEBAMUSETABEUN 7/29/2016 Collier County,FL Code of Ordinances 16.K.1.a vacancy, or if a vacancy occurs by any other process, the Board of County Commissioners shall declare the position to be vacant and shall promptly consider filling the vacant position with a person from among the unsuccessful candidate(s) vying for the position from the immediately preceding recommendatory balloting E that receives recommendation from the PBSD Board. In the event the PBSD Board should fail to provide its recommendation to the Board of County Commissioners within 20 days of the Board of County Commissioners being informed of"member's change in status", the Board of County Commissioners shall Ts appoint the recent unsuccessful candidate that received the greatest number of votes among those y unsuccessful candidates. In the event that there are no prior unsuccessful candidates available for m appointment to the PBSD Board as provided herein, the vacant position shall be filled pursuant to the 5 procedures of Collier County Ordinance No. 2001-55, including as may be amended or its successor m ordinance. (b) The terms and provisions of section six of Collier County Ordinance No. 2001-55, titled "Process of Appointment", shall not be applicable to appointment of members to the unit. a) (c) Upon adoption of the ordinance from which this section derives, all of the members of the PBSD Board it shall be appointed by, and all vacancies shall be filled by, the Board of County Commissioners, in the manner outlined herein, beginning with appointment to the PBSD Board of members to fill expiring memberships. All appointments of members to the PBSD Board shall be at the sole and complete discretion of the Board of County Commissioners. Provided however, that the Board of County Commissioners will take into consideration and give great weight to the recommendations of the property owners within the unit, L utilizing the process outlined herein. Beginning with the second Tuesday in December, 2002, and each a second Tuesday in December thereafter, the Board of County Commissioners shall publicly announce and W 0 advertise all current vacancy(ies) on the PBSD Board as of that date and shall request that applications be submitted to the Board of County Commissioners to fill the expiring term(s). All such applications shall be submitted in writing to the Board of County Commissioners no later than 28 days after said announcement as determined by the postmark on mailed applications and the time stamp on hand delivered applications. g a) The name(s) of all appropriately qualified individuals timely submitted to the Board of County o Commissioners shall be considered nominees for appointment to fill said expiring term(s).The Board of County Commissioners shall then publish said list of nominees and the positions on the PBSD Board for which they have been nominated (i.e., for the "residential interests" or for the "commercial/business/other interests") and deliver a conformed copy thereof to the clerk of courts(the "clerk"). Z a) The clerk shall cause the name of each nominee as reported and published by the Board of County Commissioners to be included on the mail ballot,which ballot shall be mailed to all of the nongovernmental 2 property owners of the class (i.e. "residential or commercial/business/other") corresponding with the class c as for which the balloting is occurring("residential or commercial/business/other")within the unit no less than E 30 days prior to the balloting date. Said balloting date being set by the Board of County Commissioners. (d) (1) Packet Pg. 3294 https://www.municode.com/library/fl/collier county/codes/code of_ordinances?nodeld=PTICO_C H 122S PD I ARTLXIPEBAM USETABEUN 7/29/2016 Collier County,FL Code of Ordinances 16.K.1.a One indivisible vote may be cast for each parcel in the unit regardless of the number of persons who have an ownership interest in the property or the manner in which title is held by them, with each discrete parcel being those as listed by the property appraiser of Collier County and as approved by resolution of the Board of County Commissioners. Commercial/business/other owners cast ballots only for "commercial/ business/other interest" positions and residential owners cast y ca ballots only for"residential interest" positions. Only one ballot shall be counted for each parcel. If 7,5 multiple ballots are cast for the same parcel by owners of record, all ballots for that parcel will be Q deemed invalid. It is not the responsibility of the clerk or the county attorney to determine or select m the ballot to be counted wherein multiple ballots for a parcel are cast as described herein. (2) For purposes of determining record title owners of property entitled to cast ballots, the listed m record title owners of property as evidenced by the Collier County Property Appraiser's tax rolls as ci of 60 days prior to the balloting date shall be utilized and deemed conclusive. Not less than 45 days prior to the balloting date,the property appraiser shall provide the clerk and the Board of County Commissioners with the list of all parcels within the unit, each parcel's identification number, the names of the property owners and their addresses, with said list designating each parcel as either residential/commercial/other(based upon the property appraiser's classification system). (3) The mail ballots shall be cast directly with the clerk.At the place and time stated in the notice of the balloting published by the Board of County Commissioners, the clerk, with the assistance of the county attorney's office, shall open and count the ballots,which have been returned to the clerk as 2 of the date and time stated in such notice of balloting, in a manner which the clerk deems advisable and not inconsistent with the provisions of this section.Any member of the public shall be entitled to attend and observe. The determination of the clerk and the county attorney of validity of any ballot shall be final. (4) The nominee(s) receiving a plurality of the ballots cast in each category of membership shall be deemed the successful nominee(s) and their name(s) shall be reported and forwarded to the Board g of County Commissioners. The Board of County Commissioners shall then, at their next regularly scheduled meeting, make the necessary appointments to fill said positions. (e) The cost of the nomination and balloting process shall be borne by the Board of County Commissioners. (f) Notwithstanding the foregoing, if the number of nominees for the position which they have been N nominated (i.e., for the "residential interests" or for the "commercial/business/other interests") does o not exceed the number of open members for that position, then there shall be no balloting for such 0 position. Instead, the list of nominees for the position shall simply be forwarded to the Board of County 2 Commissioners, who, following public hearing on the matter, will make the necessary appointments to cl fill said positions. (Ord, No. 02-27, § 8, 5-28-02; Ord. No. 2006-05, § 5; Ord. No. 2009-05, § 1; Ord, No. 2013-19, § 3) t S L r Sec. 122-1663. -Terms of office of the Pelican Bay Services Division Board. Packet Pg. 3295 https://www.municode.com/library/fl/collier county/codes/code_of ordinances?nodeld=PTICO CH122SPDI ARTLXIPEBAMUSETABEUN 7/29/2016 Collier County,FL Code of Ordinances 16.K.1.a In 2002, of the four terms which are expiring: i)two positions shall be filled with persons representative of the residential interests who shall each be appointed for a four-year term; and ii)two positions shall be `filled with persons representative of the commercial/business/other interests, wherein one person will be appointed for a four-year term and one person appointed for a two-year term. Thereafter, each appointment or reappointment shall be for a term of four years. Each new term of appointment will begin on the date of appointment and expire on March 31st. 0. A member of the PBSD Board may be reappointed by the Board of County Commissioners without m limitations. Appointments to fill any vacancies on the PBSD Board shall be for the remainder of the unexpired term of office. (Ord. No. 02-27, § 9, 5-28-02; Ord. No. 2006-05, § 6) ca a Sec. 122-1664. - Removal from office;failure to attend meetings. Z.! (a) Any member of the PBSD Board may be removed from office by a majority vote of the Board of County Commissioners. Cr a> cc (b) Notwithstanding the provisions of Collier County Ordinance No. 2001-55 as to attendance, if any member of the PBSD Board fails to attend two consecutive board meetings without a satisfactory excuse, as determined by the PBSD Board, or if a member is absent from more than one-half of the PBSD Board's meetings in a given fiscal year, the PBSD Board shall declare the member's seat to be a. vacantand the vacancy shall be filled by the Board of County Commissioners in conformance with this }, 0 article. a (Ord. No. 02-27, § 10, 5-28-02; Ord. No. 2006-05, § 7) M ti Sec. 122-1665. - Officers; quorum; rules of procedure. 0 (a) At its earliest opportunity, the membership of the PBSD Board shall elect a chairman and vice chairs from among those members willing to serve. Officers'terms shall be for one year, with no eligibility for 0 re-election. Officers'terms are to be on a rotating basis. Immediately following the election of a new Board, a new chair and vice-chair shall be elected. ti (b) The presence of six or more members shall constitute a quorum of the PBSD Board necessary to take N action and transact business. In addition, an affirmative vote of a majority of the members present 0 shall be necessary in order to take action, except that an affirmative vote of seven or more members present shall be required to recommend the budget for the unit to the Board of County Commissioners. (c) The PBSD Board shall, by majority vote of the entire membership, adopt rules of procedure for the transaction of business of the PBSD Board and shall keep a detailed record of meetings, resolutions, findings and determinations. 0 (Ord. No. 02-27, § 11, 5-28-02; Ord. No. 2006-05, § 8; Ord. No. 2013-19, § 4) Packet Pg. 3296 https://www.municode.com/library/fl/collier_county/codes/code_of_ordinances?nodeld=PTICO CH122SPDI_ARTLXIPEBAMUSETABEUN 7/29/2016 Collier County,FL Code of Ordinances 16.K.1.a Sec. 122-1666. - Reimbursement of expenses. Members of the PBSD Board shall serve without compensation, but shall be entitled to receive reimbursement for expenses reasonably incurred in the performance of their duties upon prior approval of the Board of County Commissioners after approval by the PBSD Board. N (Ord. No. 02-27, § 12, 5-28-02; Ord. No. 2006-05, § 9) Sec. 122-1667. - Functions, powers and duties of the Pelican Bay Services Division Board. m The functions, powers and duties of the PBSD Board shall be as follows, and shall be carried out consistent with the provisions of the memorandum of understanding/letter of understanding referenced m herein: C) a- (1) With the assistance of the county manager, provide input to the Board of County Commissioners in .en carrying out the purposes of the Pelican Bay Municipal Service Taxing and Benefit Unit as set forth a> in this article. 0- (2) (2) Upon any decision by the Board of County Commissioners to dissolve, merge or otherwise change or discontinue the functions or services provided by the Pelican Bay MSTBU, the PBSD Board shall = be prepared to and shall aid, assist and provide input to the county manager and the Board of County Commissioners, within the time frame requested, in effectuating a smooth and expeditious 17.2 transfer of street lighting, water management and beautification services, responsibilities and Q obligations to the unit. a (3) With the assistance of the county manager,to prepare and recommend to the Board of County Commissioners an itemized budget of the amount of money required to carry out the business of M ti the unit for the next fiscal year. = (4) The PBSD Board shall recommend work programs and priorities to the Board of County N L Commissioners in accordance with the adopted budget or budget amendments which may be adopted by the Board of County Commissioners in accordance with law. The execution of work o programs shall be under the direct supervision and responsibility of the Pelican Bay Services Division Board to be executed by the Pelican Bay Services Division staff with the assistance of any additional county staff needed in accordance with the memorandum of agreement/letter of N understanding. Said work may be performed under contract (in accordance with law and county policy) or by county forces. (5) To enter into a memorandum of agreement/letter of understanding with the Board of County Commissioners, and with the county manager, wherein the parties outline that the intent in the o` operation of the unit is to allow the PBSD Board to exercise decision and control of the day to day B operational affairs of the unit to the maximum extent allowed by law, unless and except when there is some overriding governmental reason to do otherwise. Packet Pg. 3297 https://www.municode.com/library/fl/collier_county/codes/code of ordinances?nodeld=PTICO CH122SPDI ARTLXIPEBAM USETABEU N 7/29/2016 Collier County,FL Code of Ordinances 16.K.1.a (Ord. No. 02-27, § 13, 5-28-02; Ord. No. 2006-05, § 10) 3 w.. c. 122-1668. - Duties of the county manager. U) N The duties of the county manager or his designee shall be: N (1) To participate in the administration of the activities of the unit in accordance with the a) memorandum of agreement/letter of understanding, and the established policies of the Board of N County Commissioners, subject to the terms of this article. (2) To assist the PBSD Board performing its functions as defined by this article including the preparation of the proposed annual budget. m (3) To require any contract manager or employee manager of the unit to report directly to the county 3 manager. a. N (Ord. No. 02-27, § 14, 5-28-02; Ord. No. 2006-05, § 11) E as Sec. 122-1669. - Review process. This article shall be reviewed once every four years, in accordance with the procedures contained in Collier County Ordinance No. 2001-55. (Ord. No. 02-27, § 15, 5-28-02) a Lo Sec. 122-1670. -Opportunity to comment prior to initial implementation or use of the unit's taxing and assessment authority. ti Prior to adopting the budget for the unit and implementing any taxing or assessment authority under this unit, the Board of County Commissioners shall hold a public hearing upon reasonable notice in a local .° newspaper of general circulation.At such public hearing the Board of County Commissioners will consider the budget recommended by the PBSD Board and provide the public the opportunity to comment on the proposed budget and the implementation or use of the unit's taxing and assessment authority. (Ord. No. 02-27, § 16, 5-28-02; Ord. No. 2006-05, § 12) O EXHIBIT A ° The Pelican Bay Services District is comprised of and includes those lands described as follows: C A tract of land being in portions of Sections 32 and 33,Township 48 South, Range 25 East; together with portions of Sections 4, 5, 8 and 9,Township 49 South, Range 25 East, Collier County, Florida, being E one and the same as the lands encompassed by the Pelican Bay Improvement District, the perimeter boundary of same more particularly described as follows: Q Packet Pg. 3298 https://www.municode.com/library/fl/collier county/codes/code ofordinances?nodeld=PTICO CH122SPD1 ARTLXIPEBAMUSETABEUN 7/29/2016 Collier County,FL Code of Ordinances 16.K.1.a Commencing at the Southeast corner of said Section 33; thence South 89 degrees 59 minutes 50 seconds West along the South line of Section 33 a distance of 150.02 feet to a point on the West right- of-way line of U.S. 41 (State Road 45), said point also being the Point of Beginning; thence Southerly along the West right-of-way line of said U. S. 41 (State Road 45)the following courses: South 00 degrees 58 minutes 36 seconds East a distance of 2.49 feet; thence South 00 degrees 55 minutes 41 seconds N cts East a distance of 3218.29 feet; thence South 01 degrees 00 minutes 29 seconds East a distance of 3218.56 feet; thence South 00 degrees 59 minutes 03 seconds East a distance of 2626.21 feet; thence a South 01 degrees 00 minutes 18 seconds East a distance of 2555.75 feet to a point on the North right- CO of-way line of Pine Road as recorded in D.B. 50, Page 490, among the Public Records of said Collier cn County; thence departing said U.S. 41 (State Road 45) South 89 degrees 09 minutes 45 seconds West along said North right-of-way line a distance of 2662.61 feet; thence South 00 degrees 51 minutes 44 g seconds East a distance of 70.00 feet to a point on the North line of Seagate Unit 1 as recorded in Plat a. Book 3, Page 85 among said Public Records; thence South 89 degrees 09 minutes 45 seconds West along said North line of Seagate Unit 1 and the South line of said Section 9 a distance of 2496.67 feet to g the Southwest corner of said Section 9; thence continue South 89 degrees 09 minutes 45 seconds West ;s' a distance of 225 feet more or less to a point on the mean high water line established May 15, 1968; c ce thence a Northwesterly direction along said mean high water line a distance 15716 feet more or less; c thence departing said mean high water line South 80 degrees 29 minutes 30 seconds East and along the Southerly line of Vanderbilt Beach Road (State Road 862) as recorded in D.B. 15, Page 121 among said Public Records a distance of 7385 feet more or less to a point on said West right-of-way line of U. S. :1 if 41 (State Road 45); thence South 00 degrees 58 minutes 36 seconds East along said West right-of-way L 0 line a distance of 2574.36 feet to the Point of Beginning. ce 0 r a Exhibit B a ti I N • 11-,r,(1 6tZ i tIfl111AAmte s Packet Pg. 3299 https://www.municode.com/library/fl/collier_county/codes/code_of or dinances?nodeld=PTICO CH122SPDl ARTLXIPEBAMUSETABEUN 7/25/2016 https://advance.lexis.com/documentprint/documentprintclick/?pdmfid=1000516&crid=29afa5c0-508d-48cc-ae24-21761e82e025&ecomp=-9zdk 16.K.1.b Lexis Advance® Research Document:Fla. Stat. § 197.3632 a+ E N N a) N y Fla. Stat. § 197.3632 m Copy Citation 2 m The Florida code and constitution are updated through the 2016 regular session. U LexisNexis® Florida Annotated Statutes Title XIV. Taxation and Finance (Chs. 192- 221) Chapter 197. Tax Collections, Sales, and Liens. a) E a) cr § 197.3632. Uniform method for the levy, collection, and enforcement of non-ad rt valorem assessments. a) (1) As used in this section: � I (a) "Levy" means the imposition of a non-ad valorem assessment, stated in terms of rates, against all appropriately located property by a governmental body authorized by law to impose non-ad valorem assessments. c (b) "Local government" means a county, municipality, or special district levying non-ad valorem assessments. N M M (c) "Local governing board" means a governing board of a local government. U (d) "Non-ad valorem assessment" means only those assessments which are not based upon ta) millage and which can become a lien against a homestead as permitted in s. 4, Art. X of the State cC Constitution, (e) "Non-ad valorem assessment roll" means the roll prepared by a local government and certified to the tax collector for collection. aC (f) "Compatible electronic medium" or"media" means machine-readable electronic repositories of data and information, including, but not limited to, magnetic disk, magnetic tape, and magnetic diskette technologies, which provide without modification that the data and information therein Packet Pg. 3300 https://advance.lexis.com/documentprint/documentprintclick/?pdmfid=1000516&crid=29afa5c0-508d-48cc-ae24-21761 e82e025&ecomp=-9zdk& 7/25/2016 https://advance.lexis.com/documentprint/documentprintclick/?pdmfid=1000516&crid=29afa5c0-5084-48cc-ae24-21761e82e025&ecomp=-9zdk 16.K.1.b are in harmony with and can be used in concert with the data and information on the ad valorem tax roll keyed to the property identification number used by the property appraiser. (g) "Capital project assessment" means a non-ad valorem assessment levied to fund a capital project, which assessment may be payable in annual payments with interest, over a period of years. aa) E co co (2) A local governing board shall enter into a written agreement with the property appraiser and tax N ca collector providing for reimbursement of necessary administrative costs incurred under this section. 76 U Administrative costs shall include, but not be limited to, those costs associated with personnel, forms, d a co supplies, data processing, computer equipment, postage, and programming. m m H (3) co > ca (a) Notwithstanding any other provision of law to the contrary, a local government which is m c ca authorized to impose a non-ad valorem assessment and which elects to use the uniform method `-' a. of collecting such assessment for the first time as authorized in this section shall adopt a resolution w at a public hearing prior to January 1 or, if the property'appraiser, tax collector, and local c a) government agree, March 1. The resolution shall clearly state its intent to use the uniform method m L of collecting such assessment. The local government shall publish notice of its intent to use the a> eG uniform method for collecting such assessment weekly in a newspaper of general circulation within 0) c each county contained in the boundaries of the local government for 4 consecutive weeks c a> preceding the hearing.The resolution shall state the need for the levy and shall include a legal = c.> description of the boundaries of the real property subject to the levy. If the resolution is adopted, s D. the local governing board shall send a copy of it by United States mail to the property appraiser, the tax collector, and the department by January 10 or, if the property appraiser, tax collector, and c a> local government agree, March 10. Ct 0 M (b) Annually by June 1, the property appraiser shall provide each local government using the uniform method with the following information by list or compatible electronic medium: the legal M co description of the property within the boundaries described in the resolution, and the names and re)- w addresses of the owners of such property. Such information shall reference the property U identification number and otherwise conform in format to that contained on the ad valorem roll m as submitted to the department. The property appraiser is not required to submit information which tii ca is not on the ad valorem roll or compatible electronic medium submitted to the department. If the u.. local government determines that the information supplied by the property appraiser is insufficient w for the local government's purpose, the local government shall obtain additional information from c V. any other source. (4) (a) A local government shall adopt a non-ad valorem assessment roll at a public hearing held LPacket Pg. 3301 https://advance.lexis.com/documentprint/documentprintcl ick/?pdmfid=1000516&crid=29afa5c0-5084-48cc-ae24-21761e82e025&ecomp=-9zdk& — ,..—_._ —... t,— 7/25/2016 https://advance.lexis.com/documentprinhJdocumentprintclick/?pdmfd=1000516&crid=29afa5c0-508d-48cc-ae24-21761e82e025&ecomp=-9zdk 16.K.1.b between January 1 and September 15, or between January 1 and September 25 for any county as defined in s. 125.011(1), if: 1. The non-ad valorem assessment is levied for the first time; 7 2. The non-ad valorem assessment is increased beyond the maximum rate authorized by law a> or judicial decree at the time of initial imposition; d N 3. The local government's boundaries have changed, unless all newly affected propertyco owners have provided written consent for such assessment to the local governing board; or •- 4. There is a change in the purpose for such assessment or in the use of the revenue m generated by such assessment. 2 a (b) At least 20 days prior to the public hearing, the local government shall notice the hearing by m first-class United States mail and by publication in a newspaper generally circulated within each ra county contained in the boundaries of the local government.The notice by mail shall be sent to a each person owning property subject to the assessment and shall include the following information: the purpose of the assessment; the total amount to be levied against each parcel; the unit of measurement to be applied against each parcel to determine the assessment; the s number of such units contained within each parcel; the total revenue the local government will collect by the assessment; a statement that failure to pay the assessment will cause a tax certificate to be issued against the property which may result in a loss of title; a statement that all affected property owners have a right to appear at the hearing and to file written objections with s the local governing board within 20 days of the notice; and the date, time, and place of the ate. hearing. However, notice by mail shall not be required if notice by mail is otherwise required by general or special law governing a taxing authority and such notice is served at least 30 days prior to the authority's public hearing on adoption of a new or amended non-ad valorem assessment roll. The published notice shall contain at least the following information: the name of the local governing board; a geographic depiction of the property subject to the assessment; the proposed cc schedule of the assessment; the fact that the assessment will be collected by the tax collector; rn and a statement that all affected property owners have the right to appear at the public hearing and the right to file written objections within 20 days of the publication of the notice. vi ns cn (c) At the public hearing, the local governing board shall receive the written objections and shall hear testimony from all interested persons.The local governing board may adjourn the hearing � I from time to time. If the local governing board adopts the non-ad valorem assessment roll, it shall specify the unit of measurement for the assessment and the amount of the assessment. tt tt y Notwithstanding the notices provided for in paragraph (b), the local governing board may adjust `'t the assessment or the application of the assessment to any affected property based on the benefit which the board will provide or has provided to the property with the revenue generated by the assessment. https://advance.lexis.com/documentprint/documentprintcli ck/?pdmfid=1000516&crid=29afa5c0-508d-48cc-ae2421761e82e025&ecomp=-9zdkR_Packet Pg. 3302 7/25/2016 https://advance.lexis.com/documentprint/documentprintclick/?pdmfid=1000516&crid=29afa5c0-508d-48cc-ae24-21761e82e025&ecomp=-9zdN 16.K.1.b (5) (a) By September 15 of each year, or by September 25 for any county as defined in s. 125.011(1), the chair of the local governing board or his or her designee shall certify a non-ad valorem assessment roll on compatible electronic medium to the tax collector. The local N government shall post the non-ad valorem assessment for each parcel on the roll.The tax collector a) shall not accept any such roll that is not certified on compatible electronic medium and that does cn not contain the posting of the non-ad valorem assessment for each parcel. It is the responsibility ca of the local governing board that such roll be free of errors and omissions. Alterations to such roll CQ v N may be made by the chair or his or her designee up to 10 days before certification. If the tax w collector discovers errors or omissions on such roll, he or she may request the local governing m H board to file a corrected roll or a correction of the amount of any assessment. 2 a ca (b) Beginning in 2009, by December 15 of each year, the tax collector shall provide to the m c ca department a copy of each local governing board's non-ad valorem assessment roll containing the odata elements and in the format prescribed by the executive director. In addition, beginning in °' u) 2008, a report shall be provided to the department by December 15 of each year for each non-ad c a) valorem assessment roll, including, but not limited to, the following0 information: m L cr 1 1. The name and type of local governing board levying the non-ad valorem assessment; a) ce a 2. Whether or not the local government levies a property tax; ' co a) = 3. The basis for the levy; o a 4. The rate of assessment; a' 0 5. The total amount of non-ad valorem assessment levied; and a) Et 6. The number of parcels affected. c(a-) 1--- r- (6) (6) If the non-ad valorem assessment is to be collected for a period of more than 1 year or is to be N M CO amortized over a number of years, the local governing board shall so specify and shall not be required ti to annually adopt the non-ad valorem assessment roll, and shall not be required to provide individual °' o notices to each taxpayer unless the provisions of subsection (4) apply. Notice of an assessment, other to .r than that which is required under subsection (4), may be provided by including the assessment in the N property appraiser's notice of proposed property taxes and proposed or adopted non-ad valorem ca EC assessments under s. 200.069. However, the local governing board shall inform the property c m appraiser, tax collector, and department by January 10 if it intends to discontinue using the uniform s o to method of collecting such assessment. Q (7) Non-ad valorem assessments collected pursuant to this section shall be included in the combined notice for ad valorem taxes and non-ad valorem assessments provided for in s. 197.3635. A separate mailing is authorized only as a solution to the most exigent factual circumstances. However, if a tax https://advance.Iexis.com/documentprint/documentprintclick/?pdmfid=1000516&crid=29afa5c0-508d-48cc-ae24-21761e82e025&ecomp=-9zdkj,_Packet Pg. 3303 7/25/2016 https://advance.lexis.com/documentprint/documentprintclick/?pdmfid=1000516&crid=29afa5c0-508d-48cc-ae2421761e82e025&ecomp=-9zdk 16.K.1.b collector cannot merge a non-ad valorem assessment roll to produce such a notice, he or she shall mail a separate notice of non-ad valorem assessments or shall direct the local government to mail such a separate notice. In deciding whether a separate mailing is necessary, the tax collector shall consider all costs to the local government and taxpayers of such a separate mailing and the adverse effects to the taxpayers of delayed and multiple notices. The local government whose roll could not be merged shall bear all costs associated with the separate notice. a) N U) (8) to R (a) Non-ad valorem assessments collected pursuant to this section shall be subject to all collection provisions of this chapter, including provisions relating to discount for early payment, m prepayment by installment method, deferred payment, penalty for delinquent payment, and cn 2 issuance and sale of tax certificates and tax deeds for nonpayment. m (b) Within 30 days following the hearing provided in subsection (4), any person having any right, title, or interest in any parcel against which an assessment has been levied may elect to prepay a the same in whole, and the amount of such assessment shall be the full amount levied, reduced, if n, the local government so provides, by a discount equal to any portion of the assessment which is a) attributable to the parcel's proportionate share of any bond financing costs, provided the errors and •c— insolvency insolvency procedures available for use in the collection of ad valorem taxes pursuant to s. a) 197.492 are followed. (c) Non-ad valorem assessments shall also be subject to the provisions of s. 192.091(2)(b), or the tax collector at his or her option shall be compensated for the collection of non-ad valorem s:2 Q assessments based on the actual cost of collection, whichever is greater. However, a municipal or county government shall only compensate the tax collector for the actual cost of collecting non-ad c a) valorem assessments. 0 ti (9) A local government may elect to use the uniform method of collecting non-ad valorem assessments as authorized by this section for any assessment levied pursuant to general or special law N or local government ordinance or resolution, regardless of when the assessment was initially imposed a) or whether it has previously been collected by another method. (10) U) tC (a) Capital project assessments may be levied and collected before the completion of the capital project. E (b) ;a eC 1. Except as provided in this subsection, the local government shall comply with all of the requirements set forth in subsections (1)-(8) for capital project assessments. 2. The requirements set forth in subsection (4) are satisfied for capital project assessments if: Packet Pg. 3304 https://advancalexis.com/documentprint/documentpri ntclick/?pdmfid=1000516&crid=29afa5c0-5084-48cc-ae2421761 e82e025&ecom p=-9zdk 7/25/2016 https://advance.lexis.com/documentprint/documeniprintclick/?pdmfid=1000516&crid=29afa5c0-5084-48cc-ae24-21761e82e025&ecomp=-9zdk 16.K.1.b a. The local government adopts or reaffirms the non-ad valorem assessment roll at a public hearing held at any time before certification of the non-ad valorem assessment roll pursuant to subsection (5) for the first year in which the capital project assessment is to be collected in the manner authorized by this section; and N 4-. b. The local government provides notice of the public hearing in the manner provided in paragraph (4)(b). N N N N 3. The local government is not required to allow prepayment for capital project assessments as set forth in paragraph (8)(b); however, if prepayment is allowed, the errors and insolvency a procedures available for use in the collection of ad valorem taxes pursuant to s. 197.492 must be followed. co E (c) Any hearing or notice required by this section may be combined with any other hearing or notice required by this section or by the general or special law or municipal or county ordinance pursuant to which a capital project assessment is levied. 1-1) o_ v) (11) The department shall adopt rules to administer this section. a) E a� History U S. 68, ch. 88-130; s. 7, ch. 88-216; s. 8, ch. 90-343; s. 2, ch. 91-238; s. 1013, ch. 95-147; s. 1, ch. 97- a. 66; s. 1, ch. 2003-70; s. 10, ch. 2008-173, eff. June 17, 2008; s. 13, ch. 2016-128, eff. July 1, 2016. 0 Md I.L AnnotationsPs N M tD M ti Cs) Notes Amendments. m The 2003 amendment by s. 1, ch. 2003-70, effective June 2, 2003, substituted "January 1" for "June 1," in (4)(a); and, in (6), at the end of the first sentence, added"and shall not be required to u' provide individual notices to each taxpayer unless the provisions of subsection (4) apply. Notice of an = assessment, other than that which is required under subsection (4), may be provided by including °' the assessment in the property appraiser's notice of proposed property taxes and proposed or adopted non-ad valorem assessments under s. 200.069." The 2008 amendment by s. 10, ch. 2008-173, effective July 1, 2008, added the (5)(a) designation and (5)(b). The 2016 amendment added"or between January 1 and September 25 for any county as defined in s. 125.011(1)" in the introductory language of(4)(a) and added"or by September 25 for any county as defined in s. 125.011(1)" in the first sentence of(5)(a). Packet Pg. 3305 https://advance.lexis.com/documentprint/documentprintclick/?pdmfid=1000516&crid=29afa5c0-508d-48cc-ae24-21761e82e025&ecomp=-9zdk& 7/25/2016 https://advance.lexis.com/documentprint/documentprintclick/?pdmfid=1000516&crid=29afa5c0-508d-48cc-ae24-21761e82e025&ecomp=-9zdl. 16.K.1.b LexisNexis ® Notes Case Notes C) i Energy & Utilities Law: Financing: Raising Capital E N y N Governments: Legislation: Interpretation y as Governments: Local Governments: Duties &Powers ▪ Governments: Local Governments: Employees &Officials I— ▪ Governments: Public Improvements: Assessments 2 ca ▪Governments: State &Territorial Governments: Finance cC C.) i Tax Law: State & Local Taxes: Administration &Proceedings: General a. Overview a> Tax Law: State &Local Taxes: Administration &Proceedings: Assessments Tax Law: State & Local Taxes: Real Property Tax: General Overview a) j Tax Law: State &Local Taxes: Real Property Tax: Assessment&Valuation: as General Overview Energy &Utilities Law: Financing: Raising Capital .72 n. 1. Because judicial foreclosure was not an appropriate legal remedy for collecting non-ad valorem o assessments for property owners participating in an agency's Property Assessed Clean Energy (PACE) Act program under § 163,08, Fla, Stat., the agency was directed to amend the financing agreement to remove all references to judicial foreclosure. Thomas v. Clean Energy Coastal Corridor, 176 So. 3d 249, 2015 Fla. LEXIS 2116 (Fla. 2015). M ?Governments: Legislation: Interpretation rn 2. Law firm's theory that all special assessments were given a January 1 lien date could not be U) harmonized with Fla. Stat. § 197.3632; the plain language of§ 197.3632 indicates that the act of as "levying" the special assessments occurs at the public hearing, which must take place between June a> 1 and September 15, and there is no statutory provision that makes the levying"effective" on any other date. Trout Creek Props., LLC v. Akerman, Senterfitt & Eidson, PA, 294 F. Supp. 2d 1280, 2003 U,S. Dist, LEXIS 20223 (M.D. Fla. 2003), aff'd, 116 Fed. Appx. 245, 2004 U.S. App. LEXIS 27810 (11th Cir. Fla. 2004). 11. Governments: Local Governments: Duties &Powers Packet Pg. 3306 https://advance.Iexis.com/documentprint/documentprintclick/?pdmfid=1000516&crid=29afasc0-508d-48cc-ae24-21761 e82e025&ecomp=-9zdk& -- ___. ... ..,. 7/25/2016 https://advance.lexis.com/documentprint/documentprintclick/?pdmfid=10005168<crid=29afa5c0-5084-48cc-ae24-21761e82e025&ecomp=-9zdk8 16.K.1.b 3. Duties of the property appraisers and tax collectors under Fla. Stat. § 197.3632 are ministerial and shall not be construed to authorize any levy. Escambia County v. Bell, 717 So. 2d 85, 1998 Fla. App. LEXIS 9735 (Fla. 1st DCA 1998). 4. Fla. Stat. § 197.3632 does not invest the tax collector with any discretion with regard to collecting the special assessment on the annual tax notice once the county elects to use this statutory uniform method for collection and complies with the statute's requirements; rather, a tax N N collector's duty under Fla. Stat. § 197.3632 is wholly ministerial at that point. Escambia County v. `a Bell, 717 So. 2d 85, 1998 Fla. App. LEXIS 9735 (Fla. 1st DCA 1998). aa) Ct. 5. County's special assessment for solid waste disposal and fire protection services pursuant to Fla. Stat. § 197.3632 provided a special benefit to the assessed properties and was valid; although fire protection services were generally available to the community as a whole, the greatest benefit was to the owners of real property. Lake County v. Water Oak Mgmt. Corp., 695 So. 2d 667, 1997 Fla. LEXIS 590 (Fla. 1997). a N T Governments: Local Governments: Employees &Officials L 6. Duties of the property appraisers and tax collectors under Fla. Stat. § 197.3632 are ministerial a- m and shall not be construed to authorize any levy. Escambia County v. Bell, 717 So. 2d 85, 1998 Fla. App. LEXIS 9735 (Fla. 1st DCA 1998). ca t Governments: Public Improvements: Assessments = U 7. Because judicial foreclosure was not an appropriate legal remedy for collecting non-ad valorem a assessments for property owners participating in an agency's Property Assessed Clean Energy (PACE) °Q Act program under§ 163.08, Fla. Stat., the agency was directed to amend the financing agreement to remove all references to judicial foreclosure. Thomas v. Clean Energy Coastal Corridor, 176 So. 3d �> t-- 249, 249, 2015 Fla. LEXIS 2116 (Fla. 2015). t Governments: State &Territorial Governments: Finance M ti C) 8. Bond validation judgment involving the Property Assessed Clean Energy Act, Fla. Stat. § 163.08 N was upheld because the objecting landowner, an intervenor, was provided an opportunity both at the show cause hearing and at the hearing on his motion for rehearing to raise objections to the co amended financing agreement and chose not to and the amendment to the financing agreement was in accord with the law concerning the issue of judicial foreclosure and provided no basis for reversal. Fla. Bankers Assn v. Fla. Dev. Fin. Corp., 176 So. 3d 1258, 2015 Fla. LEXIS 2301 (Fla. 2015). t Tax Law: State &Local Taxes: Administration &Proceedings: General Overview 9. Where the amount of an assessment was raised from that which was approved at a previous public hearing set under the statute, i.e., each time the stormwater fee was increased or the rate of Packet Pg.3307 https://advance.Iexis.com/documentprint/documentprintclick/?pdmfid=1000516&crid=29afa5c0-508d-48cc-ae24-21761e82e025&ecomp=-9zdk8 7/25/2016 https://advance.lexis.com/documentprint/documentprintclick/?pdmfid=1000516&crid=29afa5c0-508d-48cc-ae24-21761e82e025&ecomp=-9zdk8 I6.K.1.b the equivalent residential unit, the basic billing unit, applied to vacant lots was modified, subsequent assessments, which differed by their increased amount or method of computation, were"levied for the first time" within the meaning of the statutory procedural mechanism such that compliance with the notice and hearing provisions of the statute were mandatory; because it failed to comply with the procedural requirements, the city was precluded from collecting the stormwater fee by utilizing the uniform method for the collection and enforcement of non-ad valorem assessments, and having timely objected to the subsequent assessments, the taxpayer was entitled to a refund of theca amounts paid pursuant to the respective tax bills. Atlantic Gulf Communities Corp. v. City of Port St. U Lucie, 764 So. 2d 14, 1999 Fla. App. LEXIS 2529 (Fla. 4th DCA 1999). as -Tax Law: State &Local Taxes: Administration & Proceedings: Assessments to a 10. Bond validation judgment involving the Property Assessed Clean Energy Act, Ha. Stat. § 163.08 ro was upheld because the objecting landowner, an intervenor, was provided an opportunity both at the show cause hearing and at the hearing on his motion for rehearing to raise objections to the amended financing agreement and chose not to and the amendment to the financing agreement was in accord with the law concerning the issue of judicial foreclosure and provided no basis for reversal. Fla. Bankers Ass'n v. Fla. Dev. Fin. Corp., 176 So. 3d 1258, 2015 Fla. LEXIS 2301 (Fla. 2015). m Tax Law: State & Local Taxes: Real Property Tax: General Overview a 11. Fla. Stat. § 197.3632 does not invest the tax collector with any discretion with regard to a) collecting the special assessment on the annual tax notice once the county elects to use this statutory uniform method for collection and complies with the statute's requirements; rather, a tax o_ collector's duty under Fla. Stat. § 197.3632 is wholly ministerial at that point. Escambia County v. Bell, 717 So. 2d 85, 1998 Fla. App. LEXIS 9735 (Fla. 1st DCA 1998). Q a) 12. County's special assessment for solid waste disposal and fire protection services pursuant to Fla. Stat. § 197.3632 provided a special benefit to the assessed properties and was valid; although fire protection services were generally available to the community as a whole, the greatest benefit was to M the owners of real property. Lake County v. Water Oak Mgmt. Corp., 695 So. 2d 667, 1997 Fla. LEXIS 590 (Fla. 1997). Tax Law: State &Local Taxes: Real Property Tax: Assessment&Valuation: General co Overview ca 13. Law firm's theory that all special assessments were given a January 1 lien date could not be harmonized with Fla. Stat. § 197.3632; the plain language of § 197.3632 indicates that the act of "levying" the special assessments occurs at the public hearing, which must take place between June `t 1 and September 15, and there is no statutory provision that makes the levying"effective" on any other date. Trout Creek Props., LLC v. Akerman, Senterfitt & Eidson, PA, 294 F. Supp. 2d 1280, 2003 U.S. Dist. LEXIS 20223 (M.D. Fla. 2003), aff'd, 116 Fed. Appx. 245, 2004 U.S. App. LEXIS 27810 Packet Pg. 3308 https://advance.)exis.com/locum entpri nt/docum enteri ntcl iclOpdmfid=1000516&crid=29afa5c0-508d-48cc-ae24-21761 e82e025&ecomp=-9zdk&c 7/25/2016 https://advance.lexis.com/documentprint/documentprintclick/?pdmfid=1000516&crid=29afa5c0-508d-48cc-ae2421761e82e025&ecomp=-9zdl 16.K.1.b (11th Cir. Ha. 2004). 14. City was properly ordered to refund the taxes paid due to invalid stormwater utility assessments where the monies to be refunded to each taxpayer were fairly substantial, and the city had various means of raising sufficient revenues to cover the refund, including raising its millage rate; the city unsuccessfully attempted to use the equitable considerations affirmative defense to avoid refunding the improperly assessed taxes. City of Port St. Lucie v. Zlinkoff, 821 So. 2d 1130, 2002 Fla. App. to LEXIS 8533 (Fla. 4th DCA 2002). U a) Q N CO Opinion Notes cn 2 LexisNexis ® Notes OPINIONS OF ATTORNEY GENERAL co c U a) 0 1. The tax collector may not enforce delinquent non-ad valorem assessments levied by a municipality in a manner other than selling tax certificates and tax deeds, when the municipality's E governing body has adopted the uniform methods for the levy, collection and enforcement of special v assessments under section 197.3632, Florida Statutes. AGO 2002-41, 2002 Fla. AG LEXIS 84. a) 2. Conservation district may impose a special assessment for garbage collection and use the m provisions of Fla. Stat. § 197.3632 to levy, collect and enforce such an assessment. AGO 1999-40, 1999 Fla. AG LEXIS 41. a O 3. Monroe County Commission may loan county monies from the appropriate county fund to a �; municipal service benefit unit for road reconstruction projects that serve a county purpose or a dual county and special district purpose and may require, as a term of the loan agreement, that such amounts be repaid upon their collection from property owners within the unit. AGO 1994-22, 1994 N M Fla. AG LEXIS 42. ti rn U 4. In those situations where the entire assessment is levied in the first year and the property a) owners are allowed to pay off the assessment in subsequent years with an acceleration clause for ;rs cn nonpayment, a lien on the entire assessment is created in the first year and thus constitutes a "lien of record held by a governmental unit" for purposes of Fla. Stat. § 197.582; however, if the c (t) assessment is made in annual installments, then only the current assessment constitutes a lien, and future annual levies of the non-ad valorem assessments do not constitute a lien of record held by a governmental unit for purposes of Fla. Stat. § 197.582. AGO 1994-13, 1994 Fla. AG LEXIS 33. 5. In those cases in which the entire assessment is levied in the first year, it qualifies as a lien of 81 Packet Pg. 3309https://advance.lexis.com/documentprint/docum entrintclick/?pdmfd=1000516&crid=29afa5c0 508d-48cc-ae24 21761e82e025&ecomp -9zdk 7/25/2016 https://advance.lexis.com/documentprint/documentprintclick/?pdmfid=1000516&Grid=29afasc0-508d-48cc-ae24.21761e82e025&ecomp=-9zdk 16.(1.b record held by a governmental unit and, if not satisfied by the proceeds of a tax sale, survives the issuance of the tax deed; however, if the assessments are levied annually, such future annual assessments do not attach until January 1 of that future year and would not therefore become a lien of record held by a government unit that time. AGO 1994-13, 1994 Fla. AG LEXIS 33. U) c a) 6. The Lake Worth Drainage District is not responsible for the costs incurred by the property appraiser to add the district's non-ad valorem assessment in the notice provided pursuant to Fla. Stat. § 200.069, as required by Ch. 92-264, Laws of Florida. AGO 1994-03, 1994 Fla. AG LEXIS 23. _ 3 a. 7. The Lake County Municipal Taxing Unit for Fire Protection is not authorized to impose a non-ad CO valorem assessment or special assessment against tangible personal property within the geographical ai a boundaries of the taxing unit. AGO 1992-60, 1992 Fla. AG LEXIS 61. ctsc 8. The City of Sunrise is authorized to collect capital project assessments by the method prescribed a in Fla. Stat. § 197.3632 when such assessments have previously been collected pursuant to another N method; however, the collection method for non-capital project assessments imposed by the city may not be changed to that provided for by Fla. Stat. § 197.3635. AGO 1992-11, 1992 Fla. AG .5 LEXIS 18. c 9. Stormwater utility fees imposed by the City of Orlando pursuant to Fla. Stat. § 403.0893(1) appear to be special assessments rather than user charges; as it appears that the fees imposed by 25 the City of Orlando are special assessments as opposed to user fees, such fees would appear to qualify a as non-ad valorem assessments, and the real property of the state is not subject to such fees absent a specific statute imposing such liability upon the state. AGO 1990-47, 1988 Fla. AG LEXIS 45. 10. In light of the language of Ha. Stat. § 403.0893(3) authorizing the use of the non-ad valorem r-- levy, collection, and enforcement method provided for in Ch. 197, Fla. Stat., for fees assessed pursuant to that section, such method may be used when a county or municipality elects to create a stormwater utility under Fla. Stat. § 403.0893(1). AGO 1990-47, 1988 Fla. AG LEXIS 45. T a> co 11. Solid waste assessment which applies to all improved residential property within a municipal U) service benefit unit created by ordinance for waste collection and which is assessed after the county commission has determined that the subject property receives a special benefit from the expenditure c of the collected funds in addition to the general benefit accruing to all property owners, may be collected as a non-ad valorem assessment under Fla. Stat. § 197.3632. AGO 1990-39, 1988 Fla. AG LEXIS 39. Research References & Practice Aids Packet Pg. 3310 https://advance.lexis.com/docum entpri nt/docum entpri ntcl ick/?pdm fi d=1000516&crid=29afa5c0-508d-48cc-ae2421761 e82e025&ecom p=-9zdk& 7/25/2016 https://advance.Iexis.com/documentprint/documentprintclick/?pdmfid=1000516&crid=29afa5c0-508d-48cc-ae2421761e82e025&ecomp=-9zdk 16.K.1.b LexisNexis ® Notes RESEARCH REFERENCES &PRACTICE AIDS Florida Statutes references. Chapter 163. Intergovernmental Programs, F.S. § 163.08. Supplemental authority for improvements to real property. a> Chapter 163. Intergovernmental Programs, F.S. § 163.3162. Agricultural Lands and Practices Act. E tn N Chapter 163. Intergovernmental Programs, F.S. § 163.514. Powers of neighborhood improvement 0 districts. N R Chapter 190. Community Development Districts, F.S. § 190.011. General powers. 5 a) Chapter 190, Community Development Districts, F.S. § 190.021. Taxes; non-ad valorem im,v assessments. m m Chapter 191. Independent Special Fire Control Districts, F.S. § 191.009. Taxes; non-ad valorem I— Chapter impact fees and user charges. a (o Chapter 191, Independent Special Fire Control Districts, F.S. § 191,011. Procedures for the levy and to collection of non-ad valorem assessments. ra as 0 Chapter 192. Taxation: General Provisions, F.S. § 192.0105.Taxpayer rights. .� CL Chapter 197.Tax Collections, Sales, and Liens, F.S. § 197.102. Definitions. co a Chapter 197. Tax Collections, Sales, and Liens, F.S. § 197.301. Penalties. a' E E Chapter 197. Tax Collections, Sales, and Liens, F.S. § 197.322. Delivery of ad valorem tax and non- ad valorem assessment rolls; notice of taxes; publication and mail. s m ce Chapter 197. Tax Collections, Sales, and Liens, F.S. § 197.363. Special assessments and service a) charges; optional method of collection. c m Chapter 197. Tax Collections, Sales, and Liens, F.S. § 197.3631. Non-ad valorem assessments; _ general provisions. L) Chapter 298. Drainage and Water Control, F.S. § 298.333. Assessments and costs; a lien on land c against which levied. °- Chapter 373. Water Resources, F.S. § 373.4592. Everglades improvement and management. a Chapter 1013. Educational Facilities, F.S. § 1013.355. Educational facilities benefit districts. M Florida Administrative Code references. N. Chapter 12D-18 Non-Ad Valorem Assessments and Special Assessments, F.A.C. 12D-18.001 Scope. M co Chapter 12D-18 Non-Ad Valorem Assessments and Special Assessments, F.A.C. 12D-18.002 `'Ii---- Definitions. tiDefinitions. ,zn Chapter 12D-18 Non-Ad Valorem Assessments and Special Assessments, F.A.C. 12D-18.003 Non-Ad Valorem Assessments; Method for Election to Use Section 197.3632, Florida Statutes. ,_ Chapter 12D-18 Non-Ad Valorem Assessments and Special Assessments, F.A.C. 12D-18.004 Tax Roll; cn Collection Services; Agreement. m E. Chapter 12D-18 Non-Ad Valorem Assessments and Special Assessments, F.A.C. 12D-18.007 Non-Ad c Valorem Assessments; Uniform Tax Notice; Merger. E Chapter 12D-18 Non-Ad Valorem Assessments and Special Assessments, F.A.C. 12D-18.008 Special cts Assessments Collected Pursuant to Other Law or Before January 1, 1990 Pursuant to Section Q 197.363, Florida Statutes. Chapter 12D-18 Non-Ad Valorem Assessments and Special Assessments, F.A.C. 12D-18.009 Non-Ad Valorem Assessments Imposed After January 1, 1990. Chapter 12D-18 Non-Ad Valorem Assessments and Special Assessments, F.A.C. 12D-18.010 Uniform Method for Collection and Enforcement; Incorporation of Other Provisions; Miscellaneous; Rules('f https://advance.lexis.com/docum rint/document rintclick/? I Packet Pg. 3311 P p p pdmfid=1000516&Grid=29afa5c0 508d-48cc-ae2421761e82e025&ecomp=-9zdk& 7/25/2016 https://advance.lexis.com/documentprint/documentprintclick/?pdmfid=1000516&crid=29afa5c0-5084-48cc-ae24-21761e82e025&ecomp=-9zdk 16.K.1.b Construction. Chapter 31-16 River Enhancement, F.A.C. 31-16.003 River Enhancement Fees; Classification and Criteria; Collection; Accountability. Law Reviews &Journals rn 1. Dispelling The Myths: Florida's Non-Ad Valorem Special Assessments Law, Henry Kenza van Assenderp and Andrew Ignatius Solis, Spring 1993, 20 Fla. St. U.L. Rev. 825. N N co Too_ 2. Municipal Finance, Benjamin Winter, Kimberly M. Johnson, Kari Swanson, Christopher W. Brewer, Spring 1997, 26 Stetson L. Rev. 1051. m H rn 3. Recent Development: Municipal Finance: Special Assessment: Escambia County v. Bell: 717 So. 2 2d 85 (Fla. 1st Dist. Ct. App. 1998), Kevin R. Bruning, Winter 1999, 28 Stetson L. Rev. 867. m Treatises LEG— a. � a. 1. Florida Real Estate Transactions, Part V. Financing, Liens and Taxes, Chapter 34. Liens and State m Taxes, § 34.01 Florida Real Property Taxes and Tax Liens. 2. Florida Real Estate Transactions, Part V. Financing, Liens and Taxes, Chapter 34. Liens and State a) Taxes, § 34.01A Non-Ad Valorem Assessments for Energy Conservation, Renewable Energy, or Wind Resistance Improvements to Real Property. n. LexisNexis® Florida Annotated Statutes cc Copyright © 2016 Matthew Bender&Company, Inc. a member of the LexisNexis Group. All rights reserved. M ti N M f✓ C) Content Type: cn Terms: `; U) Narrow By: -None- LL Date and Time: Jul 25, 2016 09:30:18 a.m. EDT E E U ca � Packet Pg. 3312 https://advance.lexis.com/documentprint/documentprintclickJ?pdmfid=1000516&crid=29afa5c0-508d-48cc-ae24-21761e82e025&ecomp=-9zdk 7/25/2016 https://advance.lexis.com/documentprint/documentprintclick/?pdmfid=1000516&crid=29afa5c0-508d-48cc-ae24-21761e82e025&ecomp=-9zdk 16.K.1.b *LexisNexis- About LexisNexis® Privacy Policy Terms&Conditions Sign Out Copyright©2016 LexisNexis.All rights reserved. ( RELX Group'" Tic C) E U) N C) N y CS C3 U C) Q N CO 2 C3 C CS U a) a U Y cs C E � a) NNC1 tai. C C) a, V 0. O Q. a) O ti N M co M ti Q) U C) rn C3 U) Cf U- C C) E U N https://advance.lexis.com/documentprint/documentprintclick/?pdmfid=1000516&crid=29afa5c0-508d-48cc-ae24-21761e82e025&ecomp=-9zdk81 Packet Pg. 3313 16.K.1.c 1 0 Q) a N m C EXCERPT TRANSCRIPT OF THE MEETING OF THE BOARD OF COUNTY COMMISSIONERS 0 a) Naples, Florida, July 12, 2016 v E 0 LET IT BE REMEMBERED, that the Board of County a) Commissioners, in and for the County of Collier, and also acting as the Board of Zoning Appeals and as the 0 governing board(s) of such special districts as have a been created according to law and having conducted 0 a business herein, met on this date at 9:00 a.m., in 0 REGULAR SESSION in Building "F" of the Government ti Complex, East Naples, Florida, with the following members present: CHAIRMAN: Donna Fiala Tom Henning Georgia Hiller Tim Nance Penny Taylor 0° ALSO PRESENT: wani Leo Ochs, County Manager o Nick Casalanguida, Deputy County Manager 152. Jeffrey A. Klatzkow, County Attorney 5 Crystal Kinzel, Director of Finance and Accounting 2 Troy Miller, Communications & Customer Relations S E 0 cS 4-i w+ Packet Pg. 3314 16.K.1.c 2 1 (The following is the requested excerpt of 0 N 2 proceedings. ) N 3 MR. OCHS: ***Item 11B was continued from your 2 4 June 28th BCC meeting. This is a recoivanendation to 5 adopt a resolution fixing the date, time, and place 6 for the public hearing for approving the special n. 0 7 assessment, that is a non-ad valorem assessment, to d 8 be levied against the properties within Pelican Bay d 9 Municipal Service Taxing and Benefit Unit. 10 Mr. Dorrill will present. 11 MR. DORRILL: Good morning, Commissioners. 2 _ 12 Similar to the item just prior to this, Florida law L ° 13 is unique and the Pelican Bay Services Division is 14 unique in the funding source as its principal M 15 revenue. rn 16 This particular district, a dependent district 17 established by and responsible to the Board of N 18 County Commissioners, operates very similarly to a 19 Conununity Development District when it comes to 20 raising funds. In this particular case, our 21 revenues are not ad valorem and millage based. 22 They are tied to a non-ad valorem special 23 assessment. 24 And within the Florida Statutes, there is a 25 different statute that deals specifically with 2 Packet Pg. 3315 16.K.1.c 3 1 this, Chapter 197, and we -- I have, for 25 years, 0 0 2 subscribed to what is called the uniform rate of N 3 assessment that is established in very specific 2 4 detail and, as such, we have combined our required m 5 hearing as part of your first hearing to increase 0 6 awareness and afford the public the opportunity to a. 4 w 7 come at the same time that all the other county E 0 8 budgets are adopted, but it requires only one a 0 9 hearing. 10 And, again, the reason for that is Florida law 0 11 as it pertains to non-ad valorem assessments. And 2 12 I presume you've had the chance to look at the 0 a 13 balance of the executive summary. This comes to 0 14 you with the recommendation of not only our full ti 15 board but also its budget committee and a new cost 16 reduction committee that has recently been chaired. 17 And the specific staff recortifnendation is for N 18 you to adopt the resolution and authorize the 19 Chairman to sign said same and establish September 20 the 8th at 5:05 p.m. as the required and necessary 21 hearing in order to conduct the public hearing and ° 22 to approve the budget and to establish the 0 23 assessment and the roll at that time. 24 CHAIRMAN FIALA: Okay. How many speakers do 0 25 we have? Packet Pg. 3316 16.K.1.c 4 1 MR. MILLER: I have three speakers registered 2 for this item, ma'am. a 3 CHAIRMAN FIALA: Okay, fine. We'll hear from 2 4 our speaker first, and then Commissioner Hiller. 5 COMMISSIONER HILLER: Sure. tri 6 MR. MILLER: Your first speaker is Dr. Joseph a 7 Doyle. He's been ceded three additional minutes 28 from Sandra Doyle, and they will be followed by 5 9 your final speaker, Keith Flaugh. c � 10 DR. DOYLE: Good morning, Commissioners, a x 11 Dr. Joseph Doyle, Naples, here on behalf of my a 12 mother, Sandra Doyle, who is the property owner in L 8 13 Pelican Bay. 14 Once again, I'd like to thank you for 15 continuing this item from the June 28th meeting. 16 We're looking here at fairness for the E 17 taxpayer. The statute might be different from what o 18 the TRIM allows, which is two hearings. We feel 19 that we should have two hearings and not just one 20 hearing when it comes to the budget. 21 Now, I would like to point out that -- we may :g- 22 22 be similar to a CDD, but I would like to point out 23 that this -- that the Pelican Bay board, by the 24 way, has not had an election since 2013. Most of E 25 the people on that board are unelected appointees. Packet Pg. 3317 16.K.1.c 5 1 So they're actually developing taxation v � 0 2 policy, okay, without being elected. The CDDs have � I 3 to go through the Supervisor of Elections. The a 4 last time we ever had any type of election, it was 5 actually carried out by the Clerk of the Courts. 6 So I'd like to make that distinction that this 0 7 board is an unelected board. 2 L 8 The other thing I'd like to point out is that 0 9 I know one board member voted against this budget. o, •L 10 But I'm not here to talk about the budget. I'm 11 here to talk about the process. And I feel -- and 12 you know I sent you-all an email yesterday with the 0 a 13 fact that we have gone through this for several 0 14 years of only getting one hearing. One year -- you ti 15 actually did, in 2014, continue it to another 16 hearing because there was an issue with some of the (40 17 calculations in the budget, and we had to N 18 straighten it out. 19 So we did need that second hearing as a 20 stopgap to catch an error. So, you know -- and we 21 did agree on -- once things were explained. 22 So my point is, is that it is beneficial to 0 23 the public to get that second hearing. And I don't Y 24 see what the big deal is, because you're having two ° 25 hearings for the TRIM people anyway. Packet Pg. 3318 16.K.1.c 6 1 So September 8th and then again 76 U N 2 September 22nd, two weeks later this year. Why 0 m 3 can't that be every year? 1-- w 2 4 So we need to -- I'm asking you to insert the m 5 second hearing for this year by resolution and m 0 6 also, for long-term planning, require that this 4 Y 7 happen every year, that the residents of Pelican E 2 8 Bay get two bites at the apple, so to speak. It's cr0 9 been used as an expression in one of the other m c L 10 transcripts. 0 0 11 Again, this all comes down to, in a way, 6 a 12 taxation without representation. We need -- we 0 13 have an unelected board that is supposed to be your 0 14 proxy. I feel that we also have a staff that feels M 15 they're inconvenienced by having to come to a m 16 second hearing. Well, too bad, you know. 17 And the thing is is a lot of these taxpayers N N 18 are gone in the summer. They're not even here, as >, 19 you know. There are very few of us that actually m 20 speak up to try to at least get the issues vetted. 2 Y 21 So, like I said, we need that second hearing. g •L 22 And we may not use it, but it's nice to have it 0 m 23 available, because in 2014 we did have to use it. "' c 24 Thank you. 0 25 MR. MILLER: Your next speaker is Keith Packet Pg. 3319 16.K.1.c 7 1 Flaugh. He's your final speaker on this item. 0 2 MR. FLAUGH: Good morning. My name is Keith 3 Flaugh; Marco Island, Florida. 5 4 My comments are going to be very brief. I 5 want to echo support for what Dr. Doyle just 6 suggested to you. N 7 And in listening to your speaker -- and, I'm 0 8 sorry, I didn't catch your name -- he said the 9 requirement of statute. Well, you guys have a 10 responsibility for looking out for the fairness of 11 all your taxpayers, and the fact that you're going 2 12 to go a little beyond the legal statute requirement L 8 Q 13 to honor what the Pelican Bay folks would like to 0 14 see as a double, or two bites at the apple, if you 15 will, what's the downside? 16 Thank you. 17 MR. DORRILL: Again, just in brief response, 18 I'm not comfortable doing anything other than what 19 is prescribed by Florida law. I don't disagree 20 with the suggestion here, but I think the better 21 approach would be to require that non-ad valorem 22 assessments related to districts be addressed at 23 the legislative delegation hearing and appropriate ~ 24 general law amendments be made to require two 25 hearings. 4 4 Packet Pg. 3320 16.K.1.c 8 1 There is not a process for non-ad valorem li 0 2 , assessments to adopt -- given two hearings. It's a = n m 3 single hearing. Our hearing happens to coincide E- m 2 4 precisely with Florida law and is done as an > m 5 accommodation and as an encouragement to the public m 6 to come and voice their opinions at the same time °' 7 that all the other budgets are heard. 1 8 CHAIRMAN FIALA: Commissioner Hiller. _. m 0 9 COMMISSIONER HILLER: County Attorney, for m _ 10 the -- what do we do with other non-ad valorem m 11 special assessment budgets? Do we -- how many m a. 12 hearings do we have? How does it work, you know, 0 13 to -- as it compares to this? Like, how do we 0 14 distinguish this from them? M 15 MR. KLATZKOW: They get two hearings. m w 16 COMMISSIONER HILLER: They get two hearings? 17 So I don't understand why statutorily it's one and N N 18 why we're giving two hearings on the other. ;, li 19 MR. KLATZKOW: Ma'am, if you want to direct me m 20 to look into this and come back -- 0 m 21 COMMISSIONER HILLER: Let's do that. ° Q _ 22 MR. KLATZKOW: -- whether or not you can, by m m L 23 ordinance, create two hearings, we can do that. 24 COMMISSIONER HILLER: Yeah. I think -- I E 0 25 think we have to look at this legally because I Packet Pg. 3321 16.K.1.c 9 1 think there are good points raised by all, but I 0 2 don't think there's clarity. 0 3 And while I have always advocated for two 2 4 hearings, I am now looking at it from the legal 5 perspective, and I'm not sure I fully understand 6 what we can legally do. 0 7 MR. KLATZKOW: This is not a legal issue. 0 8 You're talking about the fairness issue. = 0 9 COMMISSIONER HILLFR: Well, there's a legal 10 and a fairness issue. There's both. 11 MR. KLATZKOW: We're compliant with the legal a. 12 issues. If you think that from a fairness 0 13 standpoint they should have two hearings, that's a 0 0 14 different issue. 15 COMMISSIONER HILLER: Well, I need to also be 16 sure that -- from a legal standpoint that we're not 17 in a situation where we're treating, you know, ; 18 similarly situated taxpayers differently. 5 19 And let me just say this: Before you come to 20 a conclusion, County Attorney, what I would really 21 like you to do is look at this through your 22 research and then come back and let us know, 0 23 because I don't believe that it is as simple as, 24 just because it's fairness we should do it or we U 2 25 shouldn't do it because it doesn't seem to be Packet Pg. 3322 16.K.1.c 10 1 unfair not to. So I think it warrants some careful Til U 2 legal analysis. m 3 And in the context of looking at the PBSD, m1- 0 0 E 4 look at all the other non-ad valorem assessment m 5 units that we have and make -- well, just -- m 6 MR. KLATZKOW: That's fine. If I can get w 7 three votes, that's fine. u 8 COMMISSIONER HILT,FR: Yeah. And then just let _=0- u 9 us know, because I think we need to -- m c 10 COMMISSIONER NANCE: Is that a motion? a x 11 COMMISSIONER HILLER: Yeah. I'll make that as E m 12 a motion. L 8 13 COMMISSIONER NANCE: I will second it. c 14 CHAIRMAN FIALA: Okay. Commissioner Taylor? ti 15 COMMISSIONER TAYLOR: Well -- and that's where c 16 I was going. But right now, here and now, can we 0 17 just direct them to have a second meeting one time O N N 18 only so that they can have a second hearing and ,, 19 satisfy -- m 20 MR. KLATZKOW: I don't know that you can. E 21 We're in compliance with state statute right now. •c 22 The question is, can you, by ordinance, change that m 23 to include a second hearing; I'm not sure that you c 24 can. I'm happy to look at the issue. c u 25 COMMISSIONER TAYLOR: Okay. Packet Pg. 3323 16.K.1.c 11 1 MR. DORRILL: I do need you, in any event, to 0 N i 2 establish the required first hearing, and if you y 3 choose to do -- because I have some notice 4 requirements -- 5 COMMISSIONER NANCE: Requirements. 6 MR. DORRILL: -- and a mailing that we have to 7 send to all 7, 000 properties. 2 8 COMMISSIONER HILLER: May I? G) 9 COMMISSIONER NANCE: Change your motion. 10 COMMISSIONER HILT,FR: Let me -- I'm going to 0 11 leave my first motion as-is, but we may need a E] a 12 second motion to supplement the first because 0 13 that's a different issue. 0 0 14 With respect to the issue that you just 15 raised, Mr. Dorrill, if something is brought 16 forward at that first hearing that requires further ? 17 research, how would it be handled? 18 MR. DORRILL: Then you would not adjourn the 19 public hearing. You would simply continue the 20 hearing to a subsequent date that could either be 0 21 your second budget hearing or any other date that 22 is within the ability of the statute. So I would 2 23 remind you of that at that time. 24 COMMISSIONER HILLER: Is that incorporated in 0 25 the resolution as an option if additional meetings Packet Pg. 3324 16.K.1.c S 12 1 are required? a U 0 2 MR. DORRILL: It's not in the resolution, but 0 n m 3 it would be at your sole discretion if you chose 2 4 not to close the public hearing with respect to m 5 Pelican Bay at the time certain that it is held at m tl 6 5:05. You would simply continue the hearing to a a. 7 future date. 0 8 COMMISSIONER HILLER: And so maybe the a. a, 9 solution to the issues raised by our public m L 10 speakers is within this resolution, for purposes of cu u 11 this year, is to amend it to state that we will 2 a 12 continue if there are issues raised that we cannot t 0 13 address at this hearing, and that way it's not a m 14 required second notice but it's a means to address ti 15 issues if there are issues that can't be resolved. m 16 MR. DORRILL: I understand. ? 17 COMMISSIONER HILLER: I mean, I understand N N_ 18 that that's a natural course of business and that's >. 19 how we always handle things, but I think to, you m 20 know, maybe just amend this resolution to allow for 0 21 that as opposed to, you know, saying two separate Q L 22 hearings would be a primary solution. m 2 L 23 MR. KLATZKOW: Ma'am, you have a statutory c 24 process that you're complying with right now. What u 25 you're asking now is to go sort of outside the a Packet Pg. 3325 16.K.1.c 13 1 statutory process. U N 2 COMMISSIONER HILLER: Okay. N 3 MR. KLATZKOW: All right. I think you're 2 4 potentially creating more harm than good here. 5 COMMISSIONER HILLER: I defer to you. I defer 6 to you. If that's what you say, then I agree with a. 412 7 that. 0 8 MR. KLATZKOW: Let me come back in September s N 9 in an executive summary and, you know, with •L 10 everybody's consideration, whether, by ordinance, 11 we can change that. 12 COMMISSIONER HILLF,R: And how do we handle the L 0 a 13 resolution presented by Mr. Dorrill now? 14 MR. KLATZKOW: I would make a motion to 15 approve and second it and vote on it so we can get a1 16 the notices out. 17 COMMISSIONER HILLER: All right. Then let's N 18 do that. I'll make a motion to approve. So we 19 have two motions. My first is with respect to 20 directing the County Attorney to go back and see 2 21 what we can legally do by way of ordinance, if we 22 can do anything, and then the second -- 0 23 COMMISSIONER NANCE: And I seconded that. 24 COMMISSIONER HILLER: Thank you. s 25 CHAIRMAN FIALA: Okay. Now stop -- stop. Packet Pg. 3326 16.K.1.c 14 1 COMMISSIONER HILLER: Got it. And now U 0 2 you're -- a 3 CHAIRMAN FIALA: Stop. 2 4 COMMISSIONER HILLER: Okay. m 5 CHAIRMAN FIALA: All in favor, signify by 6 saying aye. a 0 7 COMMISSIONER TAYLOR: Aye. 8 COMMISSIONER NANCE: Aye. a 0 9 CHAIRMAN FIALA: Aye. 10 COMMISSIONER HILLER: Aye. 11 COMMISSIONER HENNING: Aye. ;Q a 12 CHAIRMAN FIALA: Opposed, like sign. 0 13 (No response. ) 0 14 CHAIRMAN FIALA: Next? 15 COMMISSIONER HENNING: You did that well, 16 Commissioner Fiala. E 17 CHAIRMAN FIALA: Thank you very much. Go N 18 ahead. Second one? 19 COMMISSIONER HILLER: Why don't you state it. m 20 CHAIRMAN FIALA: No, you do it. 0 21 COMMISSIONER HILLER: No, no. Go ahead. No, ° 22 please. N 23 CHAIRMAN FIALA: I just had to -- we had to 24 vote on one. 0 25 COMMISSIONER HENNING: Motion to approve. Packet Pg. 3327 16.K.1.c 15 1 COMMISSIONER NANCE: Second. R_ 0 0 2 CHAIRMAN FIALA: And what was the motion? N 3 COMMISSIONER TAYLOR: That's a motion -- the 2 4 motion -- m 5 COMMISSIONER HENNING: Motion to approve the d 6 resolution. 4 w 7 COMMISSIONER TAYLOR: As written. 0 8 COMMISSIONER NANCE: And fixing the date, 0 9 time, and place for the public hearing. 10 COMMISSIONER HENNING: Correct. 11 CHAIRMAN FIALA: And that's a motion and a a 12 second. All in favor? L 0 a 13 COMMISSIONER TAYLOR: Aye. 0 14 COMMISSIONER NANCE: Aye. ti 15 CHAIRMAN FIALA: Aye. 16 COMMISSIONER HILT,FR: Aye. 17 COMMISSIONER HENNING: Aye. 18 CHAIRMAN FIALA: Opposed, like sign. 19 (No response.) 20 CHAIRMAN FIALA: Okay. 21 MR. DORRILL: Thank you. Enjoy your recess. 0 a 22 CHAIRMAN FIALA: Neil, I just want to ask 23 you -- I didn't get an opportunity to do this -- c 24 have you heard a lot of other complaints from 25 residents in Pelican Bay about this same thing? Packet Pg.3328 16.K.1.c 16 1 I'm just concerned that maybe we're not hearing, or 0 2 something, from them. N 3 MR. DORRILL: There have been none. 2 4 CHAIRMAN FIALA: Pardon me? 5 MR. DORRILL: There have been none. 6 CHAIRMAN FIALA: Oh. 0 7 MR. DORRILL: No complaints either related to 0 8 the budget -- the motion to adopt the budget was = 0 9 9-1 by your advisory board. 10 CHAIRMAN FIALA: Okay. Thank you very much. 11 MR. DORRILL: Thank you. 2 12 (The requested excerpt of proceedings 0 13 concluded. ) 0 14 M 15 a, 16 17 0 18 19 20 21 22 23 _ 24 c 0 25 Packet Pg. 3329 16.K.1.c 17 1 STATE OF FLORIDA ) U 2 COUNTY OF COLLIER) N 3 I, Terri L. Lewis, Notary Public, do hereby 2 4 certify that the foregoing proceedings were taken before 5 me at the date and place as stated in the caption hereto 6 on Page 1 hereof; that the foregoing computer-assisted 7 transcription is a true record of my Stenograph notes 2 L 8 taken at said proceedings. N 9 Dated this 25th day of July 2016. 10 11 2 12 TERRI L. LEWIS, Notary Public, Q. 13 State of Florida; My Commission No. FF 010990 0 14 Expires: August 23, 2017 ti 15 =' 16 17 N r 18 19 T r 20 0 w 21 w a 'i 22 L 23 ° 24 U ILf 25 Packet Pg. 3330 k "' 16.K.1.d kk \.1,6 EXECUTIVE SUMMARY Recommendation that the Board of County Commissioners adopts a Resolution fixing the date, time and place for the Public Hearing for approving the Special Assessment (Non-Ad Valorem Assessment) to be levied against the properties t° within the Pelican Bay Municipal Service Taxing and Benefit Unit for maintenance of the water management system, beautification of recreational facilities and a median areas and maintenance of conservation or preserve areas, management of the dredging and maintenance activities for Clam Pass for the purpose of °° enhancing the health of the affected mangrove forest and establishment of Capital Reserve Funds for ambient noise management, maintenance of as conservation or preserve areas, including the restoration of the mangrove forest, m U.S. 41 berm, street signage replacements within the median areas, landscaping improvements to U.S. 41 entrances and beach renourishment, all within the Pelican Bay Municipal Service Taxing and Benefit Unit. c) OBJECTIVE: Adopt a Resolution fixing the date, time and place for the public hearing for approving the Special Assessment (Non-Ad Valorem Assessment) to be levied against the properties within the Pelican Bay Municipal Service Taxing and Benefit Unit for maintenance of the water management system, beautification of recreational facilities and median areas, and maintenance of conservation or preserve areas, and establishment of Capital Reserve Funds for ambient noise management, maintenance of conservation or preserve areas, including the restoration of the mangrove forest, U.S. 41 berm, street signage replacements within the median areas, landscaping improvements to U.S. 41 entrances, and beach renourishment, all within the Pelican a Bay Municipal Service Taxing and Benefit Unit. 0 CONSIDERATION: The County Commission, as part of Ordinance 2002-27, as amended, related to the creation of the Pelican Bay Municipal Services Taxing and Benefit Unit, shall hold a Public Hearing to hear, consider and adopt the Pelican Bay r Budget. There is no specific date established (other than the time required by general m budgetary law), but staff would recommend that the Board consider Thursday, September 8, 2016 at 5:05 P.M. for the Public Hearing, to be held at The Collier County Government Center, W. Harmon Turner Building, Board Room, 3299 East L Tamiami Trail, Naples, Florida 34112. o Pursuant to Section 197.3632, Florida Statutes, a Preliminary Assessment Roll (Non-Ad E Valorem Assessment Roll) must also be adopted between January 1 and September 15, 2016 in order to insure that the assessments can be placed on the Collier County Tax Collectors bills this year, Combining the adoption of the Preliminary Assessment Roll (Non-Ad Valorem Assessment Roll) and the Budget Hearing will provide for increased public awareness of the Pelican Bay Services Division's budget and 0.1 assessment for Fiscal Year 2016-2017. FISCAL IMPACT: There is no Fiscal Impact associated with this Executive Summary. 0 [16-PEL-000751125958511] Packet Pg. 3331 16.K.1.d LEGAL CONSIDERATIONS: The County Attorney reviewed the Resolution and `) approved this item as to form and legality. A majority vote of the Board is required - cu JAK GROWTH MANAGEMENT IMPACT: There is no Growth Management Impact associated with this Executive Summary. RECOMMENDATION: That the Board of County Commissioners adopts a Resolution fixing the date, time and place for the public hearing for approving the Special a Assessment (Non-Ad Valorem Assessment) to be levied against the properties within the Pelican Bay Municipal Service Taxing and Benefit Unit for maintenance of the water 0° management system, beautification of recreational facilities and median areas, and maintenance of conservation or preserve areas, and establishment of Capital Reserve Funds for ambient noise management, maintenance of conservation or preserve areas, including the restoration of the mangrove forest, U.S. 41 berm, street signage replacements within the median areas, landscaping improvements to U.S. 41 entrances, and beach renourishment, all within the Pelican Bay Municipal Service Taxing and Benefit Unit. Prepared by: Mary McCaughtry, Operations Analyst, Pelican Bay Services Division C) 0 d O 0. N CC 0 M CO e— a) 0 1 tel+ fC E E U, Q) Y 0 Q) W C) U tC [16-PEL-00075/125958511] Packet Pg. 3332 16.K.1.e RESOLUTION NO.2016- A RESOLUTION FIXING THE DATE, TIME AND PLACE FOR THE PUBLIC HEARING FOR APPROVING THE SPECIAL ASSESSMENT a' (NON AD VALOREM ASSESSMENT) TO BE LEVIED AGAINST THE PROPERTIES WITHIN THE PELICAN BAY MUNICIPAL SERVICE TAXING AND BENEFIT UNIT FOR MAINTENANCE OF THE WATER n. MANAGEMENT SYSTEM, BEAUTIFICATION OF RECREATIONAL FACILITIES AND MEDIAN AREAS, AND MAINTENANCE OF CONSERVATION OR PRESERVE AREAS, MANAGEMENT OF THE DREDGING AND MAINTENANCE ACTIVITIES FOR CLAM PASS FOR THE PURPOSE OF ENHANCING THE HEALTH OF THE AFFECTED m MANGROVE FOREST AND ESTABLISHMENT OF CAPITAL RESERVE FUNDS FOR AMBIENT NOISE MANAGEMENT,THE MAINTENANCE OF CONSERVATION OR PRESERVE AREAS, INCLUDING THE RESTORATION OF THE MANGROVE FOREST PRESERVE AND TO FINANCE THE LANDSCAPING BEAUTIFICATION OF ONLY THAT PORTION OF U.S. 41 FROM PINE RIDGE ROAD TO VANDERBILT a� BEACH ROAD, BERMS, STREET SIGNAGE REPLACEMENTS WITHIN '5 THE MEDIAN AREAS, LANDSCAPING IMPROVEMENTS TO U.S. 41 ENTRANCES AND BEACH RENOURISHMENT, ALL WITHIN THE c PELICAN BAY MUNICIPAL SERVICE TAXING AND BENEFIT UNIT. fa" WHEREAS, the Board of County Commissioners adopted Collier County Ordinance 2002- 27, as amended, creating the Pelican Bay Municipal Service Taxing and Benefit Unit (hereinafter °- "Unit") for the purpose of providing street lighting,water management, ambient noise management, a iceextraordinary law enforcement service and beautification, including but not limited to beautification ti of recreational facilities, sidewalk, street and median areas, identification markers, the maintenance a) of conservation or preserve areas, including the restoration of the mangrove forest preserve, beach a, renourishment, and to finance the landscaping beautification of only that portion of U.S. 41 from Pine Ridge Road to Vanderbilt Beach Road;and X WHEREAS, Section 197.3632, Florida Statutes, requires that a public hearing be held to adopt a Non-ad Valorem Assessment Roll for purposes of utilizing the uniform method of collection. NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY E COMMISSIONERS OF COLLIER COUNTY,FLORIDA,that: Packet Pg. 3333 i 16.K.1.e N a> P SECTION ONE. This Resolution is adopted pursuant to the provisions of Ordinance No. 2002-27, as N as amended,and other applicable provisions of law. co To SECTION TWO. It is hereby found and determined that a Special Assessment which includes the Q u) establishment of Capital Reserve Funds for ambient noise management, the maintenance of the m waterement manag system, beautification of recreational facilities and median areas, beach ,, 0 m renourishment and maintenance of conservation or reserve areas within the Pelican Bay Municipal c 0 Service Taxing and Benefit Unit is necessary for funding the required payments for the operation, a 4) repair and maintenance of the water management system,beautification of recreational facilities and E median areas, and maintenance of conservation and preserve areas, including the restoration of the CS d mangrove forest preserve during Fiscal Year 2016-2017. cc c 7. SECTION THREE. A public hearing before the Board of County Commissioners on the 0 Preliminary Assessment Roll (Non-ad Valorem Assessment Roll) of the estimated costs, including 0 a Capital Reserve Funds for the maintenance of conservation or preserve areas,U.S. 41 berms within 0 o. the boundaries of the Unit, street sign replacements within the median areas, ambient noise c4 management, landscaping improvementso anag p g within the boundaries of the Unit, landscaping P improvements to the U.S. 41 entrances within the boundaries of the Unit, the maintenance of the as water management system,and beautification of recreation facilities and median areas,during Fiscal c Year 2015-2016 between the County and each property owner of land within the Pelican Bay c Municipal Service Taxing and Benefit Unit will be held on Thursday, September 8, 2016 at c 0 5:05 P.M.at The Collier County Government Center 3299 East Tamiami Trail,Board Room, Third 2 0 Floor, W. Harmon Turner Building, Naples, Florida, at which time the Board of County tx Commissioners will hear objections of the owners of the properties within the Pelican Bay E 0 SC a.+ Q 2 Packet Pg. 3334 16.K.1.e Municipal Service Taxing and Benefit Unit or other persons interested therein,to the adoption of the c Preliminary Assessment Roll(Non-ad Valorem Assessment Roll). The Clerk shall keep a record in a which shall be inscribed, at the request of any person,firm or corporation having or claiming to have any interest in any lot or parcel of land within the Unit, the name and post office address of such a person, firm or corporation,together with the brief description or designation of such lot or parcel. °° cn The Clerk shall cause the notice of such public hearing to be published one time in the Naples Daily News,a newspaper published in Collier County and circulating in the Unit,not less than twenty(20) days prior to said date of the hearing. Notice of suchpublic ha.earing to consider the adoption of the Preliminary Assessment Roll (Non-ad Valorem Assessment Roll) shall also be mailed first class mail to all the property owners on the Preliminary Assessment Roll (Non-ad Valorem Assessment a) Roll)at the address provided for on said roll. a) •L SECTION FOUR. Notice of such hearing shall be in substantially the following form: NOTICE o.. Notice is hereby given that the Board of County Commissioners of Collier County, Florida, o will meet on Thursday, September 8, 2016 at 5:05 P.M. at The Collier County Government ce Center, 3299 East Tamiami Trail, Board Room, W. Harmon Turner Building, Third Floor, Naples, Florida, for the purpose of hearing objections, if any, of all interested persons to the adoption of the a Preliminary Assessment Roll (Non-ad Valorem Assessment Roll) allocating the assessable costs a) including Capital Reserve Funds for ambient noise management,the maintenance of conservation or preserve areas, including the restoration of the mangrove forest preserve and to finance the 0 landscaping beautification of only that portion of U.S.41 from Pine Ridge Road to Vanderbilt Beach N Road; U.S. 41 berms within the boundaries of the Unit, street sign replacements within the median areas, beach renourishment, landscaping improvements within the boundaries of the Unit, E t0 CI 3 Packet Pg. 3335 . 16.K.1.e ■ landscaping improvements to the U.S. 41 entrances within the boundaries of the Unit, the maintenance of the water management system,and beautification of recreation facilities and median 03 areas within the Pelican Bay Municipal Service Taxing and Benefit Unit which comprises and includes those lands described as follows: c A tract of land being in portions of Sections 32 and 33,Township 48 South,Range 25 East; together with portions of Sections 4, 5, 8 and 9, Township 49 South, Range 25 East, 2 Collier County,Florida,being one and the same as the lands encompassed within the Pelican Bay Municipal Service Taxing and Benefit Unit, the perimeter boundary of same more 00 particularly described as follows: U Commencing at the Southeast corner of said Section 33;thence South 89 degrees 59 minutes 50 seconds West along the South line of Section 33 a distance of 150.02 feet to a point on the West right-of-way line of U.S. 41 (State Road 45), said point also being the Point of Beginning;thence Southerly along the West right-of-way line of said U. S.41 (State Road 45)the following courses: South 00 degrees 58 minutes 36 seconds East a distance of 2.49 feet; thence South 00 degrees 55 minutes 41 seconds East a distance of 3218.29 feet; a thence South 01 degrees 00 minutes 29 seconds East a distance of 3218.56 feet;thence South 00 degrees 59 minutes 03 seconds East a distance of 2626.21 feet;thence South 01 degrees 00 minutes 18 seconds East a distance of 2555.75 feet to a point on the North right-of-way line of Pine Road as recorded in D.B.50,Page 490,among the Public Records of said Collier County; thence departing said U.S. 41 (State Road 45) South 89 degrees 09 minutes 45 •C) seconds West along said North right-of-way line a distance of 2662.61 feet;thence South 00 degrees 51 minutes 44 seconds East a distance of 70.00 feet to a point on the North line of a Seagate Unit 1 as recorded in Plat Book 3,Page 85 among said Public Records;thence South o 89 degrees 09 minutes 45 seconds West along said North line of Seagate Unit 1 and the South line of said Section 9 a distance of 2496.67 feet to the Southwest corner of said Section cc 9;thence continue South 89 degrees 09 minutes 45 seconds West a distance of 225 feet more or less to a point on the mean high water line established May 15, 1968; thence a Northwesterly direction along said mean high water line a distance 15716 feet more or less; thence departing said mean high water line South 80 degrees 29 minutes 30 seconds East and along the Southerly line of Vanderbilt Beach Road(State Road 862) as recorded in D.B. 15, Page 121 among said Public Records a distance of 7385 feet more or less to a point on said West right-of-way line of U. S. 41 (State Road 45);thence South 00 degrees 58 minutes 36 seconds East along said West right-of-way line a distance of 2574.36 feet to the Point of Beginning. A copy of the Preliminary Assessment Roll (Non-ad Valorem Assessment Roll)for each lot or parcel of land to be assessed is on file at the Clerk to the Board's Office, County Government Center, W. Harmon Turner Building,Fourth Floor,3299 East Tamiami Trail,Naples,Florida and in E the offices of the Pelican Bay Services Division, 801 Laurel Oak Drive, Suite 302, Naples, Florida, 4 Packet Pg. 3336 16.K.1.e and is open to the inspection of the public. All affected property owners have a right to appear and be heard at the public hearing and to file written objections to the adoption of a resolution approving the Preliminary Assessment Roll (Non-ad Valorem Assessment Roll) with the Board within 20 days of this notice based upon the Q grounds that it contains items which cannot be properly assessed against property, that the m computation of the special assessment is incorrect, or there is a default or defect in the passage or ca m character of the resolution,or the Preliminary Assessment (Non-ad Valorem Assessment) is void or U voidable in whole or part, or that it exceeds the power of the Board. At the completion of the a hearing, the Board shall either annul or sustain or modify in whole or in part the Preliminary Assessment (Non-ad Valorem Assessment) as indicated on such roll, either by confirming the a- Preliminary Assessment (Non-ad Valorem Assessment) against any or all lots or parcels described therein or by canceling,increasing,or reducing the same,according to the special benefits which the Board decides each such lot or parcel has received or will receive on account of such improvements. The assessment so made shall be final and conclusive as to each lot or parcel assessed unless proper O steps are taken within twenty(20)days with a court of competent jurisdiction to secure relief. The Board will levy a Special Assessment(Non-ad Valorem Assessment) for operations and maintenance of the water management system and the beautification of the recreational areas and °) median areas, and maintenance of conservation and preserve areas utilizing an Equivalent Residential Unit based methodology. The total assessment for maintenance of the water management system, beautification of recreational facilities, and median areas, and maintenance of 4 conservation or preserve areas is $3,950,200.00 which equates to $518.719 per Equivalent 7 0 Residential Unit based on 7615.29 assessable units. The Board will levy a Special Assessment (Non-ad Valorem Assessment) for the 5 Packet Pg. 3337 • . , 16.K.1.e establishment of Capital Funds for ambient noise management, the maintenance and restoration of E the conservation or preserve areas, U.S. 41 berm improvements within the Unit, street sign replacement within the median areas,landscaping improvements and U.S.41 entrance improvements within the Unit, utilizing an Equivalent Residential Unit based methodology. The total assessment N for these Capital Funds is $555,000.00 which equates to S72.879 per Equivalent Residential Unit m 2 based on 7615.29 assessable units. The Special Assessment (Non-ad Valorem Assessment) will be collected by the Collier c County Tax Collector on the owner's Ad Valorem Tax Bill pursuant to Section 197.3632, Florida Q Statutes. Failure to pay the Special Assessment (Non-ad Valorem Assessment) and your property taxes will cause a tax certificate to be sold against the property,which may result in a loss of title to a) the property. Any person who decides to appeal a decision of the Board will need a record of the proceedings pertaining thereto and therefore may need to ensure that a verbatim record of the a proceedings is made, which record includes the testimony and evidence upon which the appeal is to 0. be based. BOARD OF COUNTY COMMISSIONERS COLLIER COUNTY,FLORIDA et DONNA FIALA,CHAIRMAN DWIGHT E.BROCK,CLERK ca a) By:/s/Patricia L.Morgan cr' Deputy Clerk 0 (SEAL) 0 SECTION FIVE. The Clerk is hereby directed to record this Resolution in the minutes of this Board. c4 6 Packet Pg. 3338 16.K.1.e SECTION SIX. This Resolution shall become effective immediately upon its passage. THIS RESOLUTION ADOPTED after motion,second and majority vote favoring same,this day of ,2016. U Q ATTEST: BOARD OF COUNTY COMMISSIONERS DWIGHT E.BROCK,CLERK COLLIER COUNTY,FLORIDA C 2 By: By: m ,Deputy Clerk DONNA FIALA,CHAIRMAN a Appro !' as s fix • 11 Jeffrey All '�I ow County • " • i ; f4 a_ d cc M t�- r f4 fQ v a) 47. N cc Rf 7 Packet Pg. 3339 16.K.1.e — EXHIBIT "A" tee -ca P ....a.„...._.. , i liii, )•4 : 10' '4 y c � - �, N . CMG, CON ill" R U N Q %MI , N TIP" _ I� L.Z ill. . , m iv. _ ___ CO as l i_2 m MMIR-M10KnLEE i4AD (C.11...410 1� c 1 1 1 � l[S—wMOKNE[ IO D (CA as e L U h . N c PELICAN E..) BAY Alit CT /.. Et c /4 / ! i Z. Cilli' Or lac oc0 4/ bill. 111 • U /// _ 0. ,,,,-/z./ 401111 e [11 .1 (4� CL C O il NIlt 1 ri weas 1 At -es en Tai Qs MING .IMO wit asuarr Go. 1us i.� , Xo lPIN i ALI Notti I in i = I I r x t .." T `CI NJ tt • ad`• O c Z as .14 ....i,—____it -116 i L t U • t6 ,,,,,.4 rc:L. , I Q ri. 1 — .1 ,:ti ..1 1 t r • ` Packet Pg. 3340 r ii