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Agenda 10/24/2017 Item #16D1110/24/2017 EXECUTIVE SUMMARY Recommendation that the Board of County Commissioners authorize the advertisement of a Resolution establishing the Cassena Road Municipal Services Benefit Unit to provide Collier County potable water connections and authorizing the use of the uniform method of collection for collecting non-ad valorem assessments to fund the MSBU. OBJECTIVE: To provide connections to County Potable Water service for residences located on a portion of Cassena Road. CONSIDERATIONS: In April 2017, a residential property owner on Cassena Road inquired about establishing an MSTU/BU for the purpose of connecting households along the road to the County Potable Water system. Petitions for a Municipal Service Benefit Unit (MSBU) were prepared under the guidance of the County Attorney’s Office and circulated to all thirteen property owners. Eight of the thirteen petitions (61%) were returned with signatures, indicating majority support for establishing a Cassena Road MSBU. Preliminary cost estimates for design, equipment, construction, County fees, and overhead (2017 dollars) have been obtained. Upon consultation with the Public Utilities Department, a realistic cost for this project is estimated to be $229,858. The cost to install piping from the MSBU streetsi de connection to the on-site dwelling(s) shall be borne at each property owner’s sole expense independent of the MSBU process. The proposed Resolution will utilize the equivalent residential connection (ERC) method for identifying the benefit to each property and, in turn, computing the special assessment of each property. As such, the Proposed Resolution sets forth that each of the 13 parcels will be assigned 1 ERC at the outset, whether currently developed or vacant, resulting in an initial assessment of $17,585 for each parcel, which is subject to change upon the final estimate prepared by the County Manager and approved on the Assessment Roll at a later date. Some of the affected property owners are not able to pay the full estimated $17,682 asses sment up front and a five-year collection process would push the construction phase out to 2024, therefore, the property owners are requesting the Board consider a short term five-year loan to the MSBU to facilitate construction during Fiscal Year 2018-2019. A 3% interest will be collected annually over those five years. In addition, the County will collect 1.5% against each Assessment for the administration of the MSBU, as well as 3.5% to reimburse the County for retaining the services of the Tax Collect or and the Property Appraiser for the collection of the assessments. With this loan, improved water quality could be provided five years sooner, anticipated construction cost increases could be avoided, and up to thirteen additional County water customers will be added, including the associated impact fees. The proposed Resolution will be duly advertised and brought back before the Board at a public hearing on at the December 12th Board meeting for final adoption and the approval of the Interlocal Agreement. FISCAL IMPACT: The cost to advertise totals approximately $1,800 and will be paid by the Improvement District operating account within the Unincorporated Area General Fund. The cost for this project will be fully funded in Fiscal Years 2018-2019 through a County loan from the Unincorporated Area General Fund with the MSBU reimbursing the County over five years. GROWTH MANAGEMENT IMPACT: This action will add 13 new customers to the Collier County potable water system. The impact to the system will be mitigated by the impact fees assessed to each 16.D.11 Packet Pg. 728 10/24/2017 property owner. LEGAL CONSIDERATIONS: This item has been reviewed by the County Attorney, approved as to form and legality, and requires a majority vote for Board approval. - JAK RECOMMENDATION: To authorize the advertisement of a Resolution establishing the Cassena Road Municipal Services Benefit Unit to provide Collier County potable water connections and authorizing the use of the uniform method of collection for collecting non-ad valorem assessments to fund the MSBU. Prepared By: Dan Schumacher, Project Manager, PTNE Division, Public Services Department ATTACHMENT(S) 1. Cassena Road MSBU Resolution (PDF) 2. Cassena Rd MSBU Resolution Appendix A (PDF) 3. Cassena Rd MSBU Resolution Appendix B (PDF) 4. 5-Cassena_Rd_MSBU-Petitions-Verified_&_Signed (PDF) 5. 6-Cassena_Rd-170609-MSBU_Map_Legend (PDF) 6. Interlocal Agreement TC and PA - Cassena Rd MSBU (PDF) 16.D.11 Packet Pg. 729 10/24/2017 COLLIER COUNTY Board of County Commissioners Item Number: 16.D.11 Doc ID: 3853 Item Summary: Recommendation that the Board of County Commissioners authorize the advertisement of a Resolution establishing the Cassena Road Municipal Services Benefit Unit to provide Collier County potable water connections and authorizing the use of the uniform method of collection for collecting non-ad valorem assessments to fund the MSBU. Meeting Date: 10/24/2017 Prepared by: Title: Project Manager – Public Transit & Neighborhood Enhancement Name: Dan Schumacher 10/02/2017 10:08 AM Submitted by: Title: Division Director - Pub Tran & Nbrhd Enh – Public Transit & Neighborhood Enhancement Name: Michelle Arnold 10/02/2017 10:08 AM Approved By: Review: Public Transit & Neighborhood Enhancement Caroline Soto Additional Reviewer Completed 10/02/2017 10:43 AM Public Transit & Neighborhood Enhancement Michelle Arnold Additional Reviewer Completed 10/04/2017 1:32 PM Operations & Veteran Services Sean Callahan Additional Reviewer Completed 10/04/2017 1:33 PM Public Services Department Joshua Hammond Level 1 Division Reviewer Completed 10/09/2017 12:46 PM Public Services Department Steve Carnell Level 2 Division Administrator Review Completed 10/10/2017 1:59 PM Public Utilities Operations Support Joseph Bellone Additional Reviewer Completed 10/11/2017 12:20 PM County Attorney's Office Emily Pepin Level 2 Attorney Review Completed 10/18/2017 2:31 PM Office of Management and Budget Valerie Fleming Level 3 OMB Gatekeeper Review Completed 10/18/2017 2:42 PM Budget and Management Office Mark Isackson Additional Reviewer Completed 10/18/2017 2:50 PM County Attorney's Office Jeffrey A. Klatzkow Level 3 County Attorney's Office Review Completed 10/18/2017 3:03 PM County Manager's Office Leo E. Ochs Level 4 County Manager Review Completed 10/18/2017 3:20 PM Board of County Commissioners MaryJo Brock Meeting Pending 10/24/2017 9:00 AM 16.D.11 Packet Pg. 730 1 RESOLUTION NO. 2017-_____ A RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS OF COLLIER COUNTY, FLORIDA, CREATING THE CASSENA ROAD POTABLE WATER MUNICIPAL SERVICES BENEFIT UNIT TO FUND THE CONSTRUCTION OF POTABLE WATER LINES TO THE SPECIALLY BENEFITED HOMES WITHIN THE UNIT; PROVIDING FOR THE DEFINITIONS AND FINDINGS; ESTABLISHING THE TERMS AND CONDITIONS OF THE PROPOSED SPECIAL ASSESSMENTS AND THE METHOD OF THEIR COLLECTION; DIRECTING THE PROVISION OF NOTICE; AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, Section 125.01(q), Florida Statutes, authorizes counties to establish Municipal Service Benefit Units for any part of the unincorporated area of the County for the purpose of providing water from the funds derived from special assessments within such unit; and WHEREAS, Section 125.01(r), Florida Statutes, authorizes the assessment and collection of special assessments for county purposes in a manner provided by general law; and WHEREAS, Chapter 170, Florida Statutes, provides the process by which special assessments are assessed against benefited property; and WHEREAS, Sections 197.3632 and 197.3635, Florida Statutes, provides the uniform method for the levy, collection, and enforcement of non-ad valorem assessments and that such special assessments shall be adopted by resolution; and WHEREAS, at its May 23, 2017 meeting, the Board of County Commissioners heard a Public Petition Request from a homeowner along Cassena Road to create an MSBU for the purpose of connecting certain properties on Cassena Road to the County’s potable water system; and WHEREAS, in keeping with Chapter 122-29 of the Code of Laws and Ordinances of Collier County, Florida, the County requested a Petition be circulated among all of the affected properties and thereafter received 61% of signatures returned in support of the MSBU; and WHEREAS, the Board wishes to establish the Cassena Road Municipal Services Benefit Unit by this Resolution to provide funding in the form of special assessments to provide potable water distribution facilities to the homes within the delineated unit. 16.D.11.a Packet Pg. 731 Attachment: Cassena Road MSBU Resolution (3853 : Cassena Road Potable Water MSBU) 2 NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF COLLIER COUNTY FLORIDA THAT: ARTICLE I DEFINITIONS As used in this Resolution, the following terms shall have the following meanings, unless the context clearly requires otherwise: “Administrative Cost” means a 1.5% charge added to the Assessment each year during the term of the MSBU to partially reimburse the County for its actual costs of preparing and administering the MSBU. “Assessment” means an annual non-ad valorem assessment imposed against property located within the MSBU to fund the Cassena Road Potable Water Project to serve the MSBU and includes, but is not limited to, payment of the Capital Costs, Administrative Costs, Collection Costs, and Interest. “Assessment Roll” means a non-ad valorem assessment roll relating to the Capital Cost of the Project and related expenses. “Board” means the Collier County Board of County Commissioners. “Capital Cost” means all or any portion of the expenses that are properly attributable to the planning, acquisition, design, construction, installation, reconstruction, renewal or replacement (including demolition, environmental mitigation and relocation) of the Project and including all materials and equipment. The Capital Cost may increase due to unforeseen delay, complications, or other unavoidable events or acts of God. “Collection Cost” means a 3.5% charge added to the Assessment each year during the term of the MSBU to reimburse the County for the actual costs incurred by the County in retaining the services of the Tax Collector and Property Appraiser to administer the Assessments. “County” means Collier County. “County Manager” means the County Manager or his designee. “Equivalent Residential Connection” or “ERC” means a unit of measurement that approximates the average demand of an individually metered single-family residential unit. 16.D.11.a Packet Pg. 732 Attachment: Cassena Road MSBU Resolution (3853 : Cassena Road Potable Water MSBU) 3 “Fiscal Year” means the period commencing on October 1 of each year and continuing through the next succeeding September 30, or such other period as may be prescribed by law as the fiscal year for the County. “Interest” shall be a charge at the rate of 3% per annum on the total amount owed on the remaining balance of the Obligation which is added to the Assessment each year during the term of the MSBU to reimburse the County for the cost of its initial loan to the MSBU. “MSBU” means the Cassena Road Potable Water Municipal Services Benefit Unit. “MSBU Area” means the area subject to the special assessments contemplated herein, as depicted on Appendix A. “Obligation” means the total amount owed by each parcel in the MSBU, repayment of which is secured, in whole or in part, by proceeds of the Assessments. The estimated Obligation for each parcel is $17,682, which amount is subject to change to reflect the actual Capital Cost of the Project. “Project” means the Cassena Road Potable Water Project and all pipes, mains, and other facilities required to provide potable water services to the Tax Parcels within the MSBU. “Property Appraiser” means the Collier County Property Appraiser. “State” means the State of Florida. “Tax Collector” means the Collier County Tax Collector. “Tax Parcel” refers to a parcel of property within the MSBU to which the Property Appraiser has assigned a distinct ad valorem property tax identification number. “Tax Roll” means the real property ad valorem tax assessment roll maintained by the Property Appraiser for the purpose of the levy and collection of ad valorem taxes. “Uniform Assessment Collection Act” means Sections 197.3632 and 197.3635, Florida Statutes, or any successor statutes authorizing the collection of non-ad valorem assessments on the same bill as ad valorem taxes, and any applicable regulations promulgated thereunder. ARTICLE II PUBLIC HEARING AND FINDINGS A public hearing was conducted by the Board this day in Commission Chambers located on the third floor of the Administration Building at 3299 Tamiami Trail East, Naples, Florida 16.D.11.a Packet Pg. 733 Attachment: Cassena Road MSBU Resolution (3853 : Cassena Road Potable Water MSBU) 4 34112, to consider (1) the creation of the MSBU, (2) imposition of the Assessments, and (3) collection of the Assessments pursuant to the Uniform Assessment Collection Act. During this hearing, the Board reviewed all written objections filed, heard testimony of any interested persons, adopted this Resolution, established the Assessment for each Tax Parcel, determined the method of collection, and made the following findings: (A) Article VIII, Section 1 of the Florida Constitution, and Section 125.01, Florida Statutes, grant to a board of county commissioners all powers of local self-government to perform county functions and to render services for county purposes, including potable water facilit ies, in a manner not inconsistent with general law, or with special law approved by vote of the electors. (B) The purpose of this Resolution is to provide for the creation of a municipal services benefit unit and to authorize the imposition of Assessments to fund the construction of potable water facilities to serve thirteen (13) Tax Parcels located therein. (C) The use of special assessments is a fair and equitable alternative revenue source whereby benefited properties pay for capital improvements on a basis commensurate with the special benefit provided to such property without burdening the general taxpayer. (D) The County created and maintains the public potable water utility system for the purpose of providing central potable water resources and services to properties within the County’s boundaries. The Project will provide access to this system for these Tax Parcels. (E) The construction of the Project will provide a special benefit to the Tax Parcels located within the MSBU and will possess a logical relationship to the use and enjoyment of property by providing for: (1) access to potable water service to the owners and occupants of property, which improves the utilization, marketability and development potential of said properties, (2) the protection of property values and the health and safety of the owners and occupants of property, and (3) the reduction of the area of land and cost needed to facilitate and maintain the location of a well on the property. (F) The Tax Parcels are all zoned for single-family residences and all except two are currently developed. All Tax Parcels and existing homes are of such size to allow a relatively high level of certainty in the design and sizing of the facilities required to serve the MSBU. Accordingly, it is fair and reasonable to use an equivalent residential connection method for computing special assessments to fund the Project, and each Tax Parcel within the MSBU shall constitute one ERC. 16.D.11.a Packet Pg. 734 Attachment: Cassena Road MSBU Resolution (3853 : Cassena Road Potable Water MSBU) 5 (G) The Assessments to be imposed in accordance with this Resolution provide an equitable method of funding the Project by fairly and reasonably allocating the estimated Capital Cost to specially benefited property. (H) The benefits derived from the Project exceed the cost of the Assessments levied and imposed. The Assessment for any Tax Parcel within the MSBU does not exceed the proportional benefit that such Tax Parcel will receive compared to any other Tax Parcel within the MSBU. ARTICLE III PURPOSE, DESCRIPTION AND CREATION OF MSBU The Cassena Road Potable Water Municipal Services Benefit Unit is hereby created for the purpose of improving the use and enjoyment of all properties located therein by constructing the Project to provide access to the County’s potable water services, and shall be comprised of the properties shown in Appendix A, which appendix is attached hereto and incorporated herein by reference. The term of the MSBU shall commence immediately and shall terminate upon the collection of all Assessments. ARTICLE IV IMPOSITION OF ASSESSMENTS SECTION 4.01. ESTIMATED CAPITAL COST. The estimated Capital Cost for the Project is $229,858, which may increase or decrease. The Capital Cost of the Project will be funded through the imposition of Assessments against property located within the MSBU in the manner set forth below, which assessments shall reflect the actual cost of the Project. SECTION 4.02. IMPOSITION OF ASSESSMENTS. (A) Assessments shall be imposed against each Tax Parcel located within the MSBU for each Fiscal Year in which Obligations remain outstanding, the amount of which shall be computed as set forth below. The first annual Assessment will be included on the ad valorem tax bill mailed in November 2018. 16.D.11.a Packet Pg. 735 Attachment: Cassena Road MSBU Resolution (3853 : Cassena Road Potable Water MSBU) 6 (B) When imposed, the Assessment for each Fiscal Year shall constitute a lien upon the Tax Parcels located in the MSBU, which lien shall be equal in rank and dignity with the liens of all state, county, district, or municipal taxes and special assessments. Except as otherwise provided by law, such lien shall be superior in dignity to all other prior liens, mortgages, titles, and claims, until paid. (C) If any Assessment made under the provision of this Resolution is either in whole or in part annulled, vacated or set aside by the judgment of any court, or if the Board is satisfied that any such Assessment is so irregular or defective that the same cannot be enforced or collected, or if the Board has omitted to include any property on the Assessment Roll which property should have been so included, the Board may take all necessary steps to impose a new Assessment against any property benefited by the Project, following as nearly as may be practicable, the provisions of this Resolution, and if a second assessment is annulled, the Board may impose other Assessments until a valid Assessment is imposed. SECTION 4.03. COMPUTATION OF ASSESSMENTS. Assessments will be imposed for each Fiscal Year in which Obligations remain outstanding, and collected on the ad valorem tax bill in the manner authorized by the Uniform Assessment Collection Act. The Assessments for each Tax Parcel are to be collected and amortized over a period of five years, which amount may be amended by subsequent Resolution in equal portions to reflect the actual costs of the Project, subject to the notice requirements set forth below. The amounts to be assessed on each annual Assessment Roll shall divide the Assessments into five equal payments over the amortization period, together with an interest rate of 3% per year, administrative cost of 1.5% per year, and collection costs of 3.5% per year. A preliminary assessment for each Tax Parcel is depicted on Appendix B attached hereto for reference only. SECTION 4.04. ASSESSMENT ROLL. (A) The County Manager is hereby directed to: (1) prepare a final estimate of the Capital Cost of the Project and to prepare the preliminary Assessment Roll in the manner provided in this Resolution, and (2) prepare the actual cost of the Project once completed and modify the Assessment Roll accordingly. 16.D.11.a Packet Pg. 736 Attachment: Cassena Road MSBU Resolution (3853 : Cassena Road Potable Water MSBU) 7 (B) The County Manager shall apportion the Capital Cost of the Project among the Tax Parcels within the MSBU as reflected on the Tax Roll in conformity with this Resolution. (C) Both the estimated and actual Capital Cost and the Assessment Roll shall be maintained on file in the offices of the Public Transportation and Neighborhood Enhancement Division (or as designated by the County Manager) and open to public inspection. The foregoing shall not be construed to require that the Assessment Roll be in printed form if the amount of the Assessment for each Tax Parcel can be determined by use of a computer terminal available to the public. (D) The Board shall adopt an Annual Assessment Resolution during its budget adoption process for each Fiscal Year in which Assessments will be imposed to approve the Assessment Roll of such Fiscal year. Upon its adoption by the Board, this Resolution shall constitute the Annual Assessment Resolution for the initial Fiscal Year. The Assessment Roll shall be prepared in accordance with this Resolution. If in any Fiscal Year, the proposed Assessment for any parcel of property exceeds the maximum amount established in the notice provided pursuant to Section 4.05 herein, the Board shall provide notice to the owner of such property in accordance with Section 4.05 and 4.06 herein. The Assessment Roll, as approved by the Annual Assessment Resolution, shall be delivered to the Tax Collector, or such other official as the Board deems appropriate. (E) Subsequent to the adoption of this Resolution, the County Manager shall bring to the Board the Assessment Roll at a public hearing in a manner consistent with the Uniform Assessment Collection Act at some time between January 1 and September 25, 2018. (F) The adoption of the Assessment Roll shall be the final adjudication of the issues presented (including, but not limited to, the apportionment methodology, the rate of assessment, the Assessment Roll, and the levy and lien of the Assessment), unless proper steps are initiated in a court of competent jurisdiction to secure relief within 20 days from the date of Board adoption of the Assessment Roll. SECTION 4.05. NOTICE BY PUBLICATION. Upon completion of the materials required by Section 4.04 hereof, the County Manager shall publish a notice of the public hearing to adopt the Assessment Roll once in a newspaper of general circulation within the County no less than 20 16.D.11.a Packet Pg. 737 Attachment: Cassena Road MSBU Resolution (3853 : Cassena Road Potable Water MSBU) 8 calendar days before the scheduled public hearing. The published notice shall conform to the requirements set forth in the Uniform Assessment Collection Act. SECTION 4.06. NOTICE BY MAIL. In addition to the published notice required by Section 4.05, the County Manager shall provide notice of the proposed Assessment by first class mail to the owner of each Tax Parcel subject to the Assessment. The mailed notice shall conform to the requirements set forth in the Uniform Assessment Collection Act. Notice shall be mailed at least 20 calendar days prior to the hearing to each owner at such address as is shown on the Tax Roll on the twentieth calendar day prior to the date of mailing. Notice shall be deemed complete upon delivery thereof to the possession of the U.S. Postal Service. The County Manager may provide proof of such notice by affidavit. ARTICLE V PAYMENT OF ASSESSMENTS SECTION 5.01. METHOD OF COLLECTION. The Assessments shall be collected pursuant to the Uniform Assessment Collection Act. SECTION 5.02. VOLUNTARY AND MANDATORY PREPAYMENT. (A) At any time during the term of the MSBU, the owner of a Tax Parcel may pay the balance of all Obligations remaining for the Tax Parcel. Such Tax Parcel shall not be charged for the Collection Costs, Administrative Costs and Interest that would have accrued throughout the remainder of the term of the MSBU from the date of prepayment, unless such Assessment has already been certified for collection for that year, which such prepayment shall be reduced as in Section 5.02(C) below. The County will release its lien on the parcel upon payment of the outstanding balance. The amount of all prepayments shall be final. Accordingly, following prepayment, should there later be a change in the actual costs of the completed Project, there shall be no refund nor additional charge to the payee. (B) If at any time a Tax Parcel subject to the Assessment is sold or otherwise is transferred for other than nominal consideration, the payment of the Assessment shall be accelerated, and the owner shall prepay all future unpaid annual Assessments for such Tax Parcel 16.D.11.a Packet Pg. 738 Attachment: Cassena Road MSBU Resolution (3853 : Cassena Road Potable Water MSBU) 9 at time of sale. Nominal consideration shall mean a transfer only requiring minimum documentary stamp taxes. The amount required to prepay the future unpaid annual Assessment will be equal to the sum of the remaining balance for the subject Tax Parcel being sold. (C) During any period commencing on the date the annual Assessment Roll is certified for collection pursuant to the Uniform Assessment Collection Act and ending on the next date on which unpaid ad valorem taxes become delinquent, the County may reduce the amount to be prepaid for the future unpaid annual Assessments for the Tax Parcel by the amount of the Assessment that has been certified for collection with respect to such Tax Parcel. (D) The proceeds of any prepayments received by the County pursuant to this Section 5.02 shall be applied to retire the Capital Cost. SECTION 5.03. HARDSHIP DEFERMENT. Upon application of the owner of a Tax Parcel subject to the Assessments contemplated herein, the County Manager may grant a hardship deferment, in which case the Tax Parcel in question will not be subject to the annual Assessment. The owner of the Tax Parcel will be required to execute and record in the Official Records of Collier County, Florida, a binding agreement encumbering the Tax Parcel and otherwise assure the County that payment in full of the Assessment, plus interest compounded annually at a rate of 3%, or such other interest rate as determined from time to time by the Board for such purposes, shall be due upon the sale or transfer of the property. A title search may be necessary to insure the agreement is executed and joined by the owner(s) of the property, and any person who may have a lien upon interest in the property. ARTICLE VI GENERAL PROVISIONS SECTION 6.01. RECORDING. This Resolution shall be recorded in the Public Records of Collier County, Florida. SECTION 6.02. EFFECTIVE DATE. This Resolution shall become effective immediately upon adoption. 16.D.11.a Packet Pg. 739 Attachment: Cassena Road MSBU Resolution (3853 : Cassena Road Potable Water MSBU) 10 THIS RESOLUTION ADOPTED after motion, second, and majority vote by the Board of County Commissioners of Collier County, Florida, this _______ day of _______________________, 2017. ATTEST: BOARD OF COUNTY COMMISSIONERS DWIGHT E. BROCK, CLERK COLLIER COUNTY, FLORIDA By: By: , Deputy Clerk Penny Taylor, Chairman Approved as to form and legality: _______________________________ Jeffrey A. Klatzkow, County Attorney 16.D.11.a Packet Pg. 740 Attachment: Cassena Road MSBU Resolution (3853 : Cassena Road Potable Water MSBU) 16.D.11.b Packet Pg. 741 Attachment: Cassena Rd MSBU Resolution Appendix A (3853 : Cassena Road Potable Water MSBU) Appendix B Cassena Rd MSBU MSBU Parcel No. Address ERC # Assessment* 67340760001 763 CASSENA RD 34108 1 $17,682 67342560005 770 CASSENA RD 34108 1 $17,682 67340720009 775 CASSENA RD 34108 1 $17,682 67342600004 782 CASSENA RD 34108 1 $17,682 67340680000 787 CASSENA RD 34108 1 $17,682 67342640006 796 CASSENA RD 34108 1 $17,682 67340640008 799 CASSENA RD 34108 1 $17,682 67342680008 800 CASSENA RD 34108 1 $17,682 67340600006 811 CASSENA RD 34108 1 $17,682 67342720007 820 CASSENA RD 34108 1 $17,682 67340560007 823 CASSENA RD 34108 1 $17,682 67342760009 830 CASSENA RD 34108 1 $17,682 67340520005 835 CASSENA RD 34108 1 $17,682 * Estimated assessment does not include Administrative Costs, Collection Costs, or Interest. 16.D.11.c Packet Pg. 742 Attachment: Cassena Rd MSBU Resolution Appendix B (3853 : Cassena Road Potable Water MSBU) 16.D.11.dPacket Pg. 743Attachment: 5-Cassena_Rd_MSBU-Petitions-Verified_&_Signed (3853 : Cassena Road Potable Water MSBU) 16.D.11.dPacket Pg. 744Attachment: 5-Cassena_Rd_MSBU-Petitions-Verified_&_Signed (3853 : Cassena Road Potable Water MSBU) 16.D.11.dPacket Pg. 745Attachment: 5-Cassena_Rd_MSBU-Petitions-Verified_&_Signed (3853 : Cassena Road Potable Water MSBU) 16.D.11.dPacket Pg. 746Attachment: 5-Cassena_Rd_MSBU-Petitions-Verified_&_Signed (3853 : Cassena Road Potable Water MSBU) 16.D.11.dPacket Pg. 747Attachment: 5-Cassena_Rd_MSBU-Petitions-Verified_&_Signed (3853 : Cassena Road Potable Water MSBU) 16.D.11.dPacket Pg. 748Attachment: 5-Cassena_Rd_MSBU-Petitions-Verified_&_Signed (3853 : Cassena Road Potable Water MSBU) 16.D.11.dPacket Pg. 749Attachment: 5-Cassena_Rd_MSBU-Petitions-Verified_&_Signed (3853 : Cassena Road Potable Water MSBU) 16.D.11.dPacket Pg. 750Attachment: 5-Cassena_Rd_MSBU-Petitions-Verified_&_Signed (3853 : Cassena Road Potable Water MSBU) 16.D.11.dPacket Pg. 751Attachment: 5-Cassena_Rd_MSBU-Petitions-Verified_&_Signed (3853 : Cassena Road Potable Water MSBU) 16.D.11.e Packet Pg. 752 Attachment: 6-Cassena_Rd-170609-MSBU_Map_Legend (3853 : Cassena Road Potable Water MSBU) 1/6 PROPERTY APPRAISER & TAX COLLECTOR AGREEMENT AGREEMENT FOR THE BOARD OF COUNTY COMMISSIONERS AS THE GOVERNING BOARD OF THE CASSENA ROAD MUNICIPAL SERVICE BENEFIT UNIT (MSBU) TO REIMBURSE THE PROPERTY APPRAISER AND THE TAX COLLECTOR FOR SERVICES RENDERED This Agreement relates to the Cassena Road Municipal Service Benefit Unit created pursuant to Resolution Number 2017-__. This Agreement is to provide for reimbursement to the Property Appraiser and Tax Collector for services rendered in connection with th e Cassena Road MSBU. This ''Agreement" is made and entered into effective on January 1, 2016, by and among three parties: the Board of County Commissioners as Governing Board of the Cassena Road Municipal Service Benefit Unit, ("MSBU"), Abe Skinner in his capacity as the Collier County Property Appraiser, ("Property Appraiser"), and Larry H. Ray in his capacity as the Collier County Tax Collector, ("Tax Collector"). SECTION 1. PURPOSE. The purpose of this Agreement is for the MSBU, the Tax Collector and the Property Appraiser to establish and agree upon the undertaking of the responsibilities pursuant to Section 197.3632, Florida Statutes, in order to implement the Uniform Method for the notice, levy, collection, and enforcement of non-ad valorem assessments as directed by Resolution Number 2017-___; and to provide for reimbursement by the Board of County Commissioners as Governing Board of the Cassena Road Municipal Service Benefit Unit to the Tax Collector and the Property Appraiser for all actual costs incurred by them in such activity. SECTION 2. TERM. The term of this Agreement shall commence effective on January 1, 2018, and shall run for a five (5) year period through the end of calendar year 2023 but may be extended thereafter, at the discretion of the parties, if necessary, for any administrative purposes including but not limited to providing final payment/reimbursement to the parties. The MSBU shall inform the Property Appraiser and the Tax Collector and the Department of Revenue by January 10 in any calendar year if the MSBU intends to discontinue using the Uniform Method of collecting the non -ad valorem assessments referred to in this Agreement. SECTION 3. FINDINGS, RECITALS AND ACKNOWLEDGMENTS. It is hereby agreed by the parties that: (A) The MSBU is authorized to impose non-ad valorem assessments and by Resolution Number 2017-___ expressed its intent to use the uniform method of levy, collection and 16.D.11.f Packet Pg. 753 Attachment: Interlocal Agreement TC and PA - Cassena Rd MSBU (3853 : Cassena Road Potable Water MSBU) 2/6 enforcement of non-ad valorem assessments as provided in Section 197.3632. Florida Statutes, under which assessments are included on an assessment roll and certified, in a compatible electronic medium tied to the property identification number, by the MSBU to the Tax Collector for merging with the ad valorem tax roll for collection by utilizing the tax notice provisions described in Section 197.3635, Florida Statutes, and for sale of tax certificates and tax deeds under the nonpayment provisions of the ad valorem tax laws (the "Uniform Method"); (B) The Uniform Method, with its enforcement provisions, including the use of tax sale certificates and tax deeds to collect delinquent annual payments, is less expensive and more equitable to the delinquent landowner than the traditional lien foreclosure methodology; (C) The Uniform Method will provide for more efficient collection by virtue of the assessment being on the tax notice issued by the Tax Collector and will produce positive economic benefits to the affected landowners and the MSBU; (D) The Uniform Method will promote local government accountability; (E) This Agreement is intended to conform to the requirement of Section 197.3632, Florida Statutes, that the MSBU, the Tax Collector and the Property Appraiser enter into a written agreement providing for reimbursement of administrative and actual costs incurred as a result of the use of the Uniform Method; such administrative and actual costs include, but are not limited to those costs associated with personnel, forms, supplies, data processing, computer equipment, postage and programming; (F) The non-ad valorem assessments to which this Agreement applies are being levied for the first time for the Cassena Road Municipal Service Benefit Unit that comprises thirteen (13) properties abutting Cassena Road as identified in EXHIBIT A, which defines each property by Block & Lot, Parcel, and Address: and (G) This Agreement is entered into in order to provide for the use of the Uniform Method relative to non-ad valorem assessments imposed under the Cassena Road Municipal Service Benefit Unit the aforementioned thirteen (13) properties abutting Cassena Road as identified in EXHIBIT A. All the identified property parcels are recorded on assessment maps in the Public Records of Collier County, Florida. SECTION 4. DUTIES AND RESPONSIIBLITIES OF THE MSBU. The Board of County Commissioners agrees that the MSBU shall: (A) Reimburse the Property Appraiser at the rate of one and one-half percent (1 ½ %) of all assessments, not later than thirty (30) days after receipt of invoice(s) for such payment(s): (B) Reimburse the Tax Collector at the rate of two percent (2%), to be withheld from the distribution(s) of collected assessments; 16.D.11.f Packet Pg. 754 Attachment: Interlocal Agreement TC and PA - Cassena Rd MSBU (3853 : Cassena Road Potable Water MSBU) 3/6 (C) Pay for or alternatively reimburse the Tax Collector for any separate tax notices necessitated by the inability of the Tax Collector to merge the non-ad valorem assessment roll certified by the MSBU pursuant to Subsection 197.3632(7), Florida Statutes; (D) Post the non-ad valorem assessment combined notice for each parcel on the non-ad valorem assessment roll. This notice is to be presented to the Board by the Tax Collector as specified in subpart 6(A), herein. (E) By September 15th of each calendar year, cause the Chairman of the Board of County Commissioners as Governing Board of the Cassena Road Municipal Service Benefit Unit, or his or her designee, to officially certify to the Tax Collector the non-ad valorem assessment roll on compatible medium, tied to the property parcel identification number, in a manner that conforms to the format of the ad valorem tax roll submitted by the Property Appraiser to the Department of Revenue; and (F) Cooperate with the Tax Collector and the Property Appraiser to implement the Uniform Method of notice, levy, collection and enforcement of the subject non-ad valorem assessment roll, pursuant to, and consistent with, all the provisions of Chapter 197, specifically Sections 197.3632 and 197.3635. Florida Statutes, as amended. SECTION 5. DUTIES AND RESPONSIBILITIES OF THE PROPERTY APPRAISER. The Property Appraiser shall: (A) Annually by June 1st provide the MSBU with at least the following information by compatible electronic medium: 1) The legal description of the property within the boundaries provided by the MSBU describing the subject municipal services taxing and benefit unit. 2) The names and addresses of the owners of such property. 3) The property identification number of each parcel in a manner that conforms to the format of the ad valorem roll submitted to the Department of Revenue. 4) Any other infom1ation reasonably needed by the MSBU to create, re-compute, reconfigure, revise, correct or otherwise formulate the non-ad valorem assessment roll. Provided, however, the Property Appraiser is not required to submit information that is not on the ad valorem roll, compatible electronic medium submitted to the Department of Revenue, or otherwise readily available and reasonably accessible from his records; and (B) Cooperate with the MSBU and the Tax Collector to implement the Uniform Method of notice, levy, collection and enforcement of the subject non-ad valorem assessment roll, pursuant to, and consistent with, all the provisions of Chapter 197, specifically, Sections 197.3632 and 197.3635, Florida Statutes, as amended. 16.D.11.f Packet Pg. 755 Attachment: Interlocal Agreement TC and PA - Cassena Rd MSBU (3853 : Cassena Road Potable Water MSBU) 4/6 SECTION 6. DUTIES AND RESPONSIBILITIES OF THE TAX COLLECTOR. The Tax Collector shall: (A) Prepare a collection roll and prepare a combined notice for both the ad valorem and non- ad valorem assessments in accordance with Chapter 197, and applicable rules promulgated by the Department of Revenue and in accordance with any specific ordinances and resolutions adopted by the MSBU, so long as said ordinance and resolutions shall themselves not be inconsistent with or contrary to the provisions of Chapter 197, including Section 197.3632 and Section 197.3635, Florida Statutes; (B) Collect the non-ad valorem assessments of the MSBU as certified to the Tax Collector no later than September 15th of each calendar year; provided such roll is on compatible electronic medium tied to the property identification number for each parcel and in the formal used by the Property Appraiser for the non-ad valorem roll submitted to the Department of Revenue and such roll is free of errors and omissions; (C) Cooperate with the MSBU and the Property Appraiser to implement the Uniform Method of notice, levy, collection and enforcement of the subject non-ad valorem assessment roll, pursuant to, and consistent with, all the provisions of Chapter 197, specifically Sections 197.3632 and 197.3635, Florida Statues, as amended; (D) Upon determining errors or omissions on any roll, request the MSBU to file a corrected roll or the correction of the amount of any assessment by filing with the Tax Collector a certificate of correction, with a copy to the Property Appraiser and the Department of Revenue, pursuant to applicable rules provided by the Department of Revenue; and (E) Upon determining that a separate mailing is required pursuant to Subsection 197.3632(7), Florida Statutes, mail, or require the MSBU to mail, a separate notice of the particular non-ad valorem assessment. SECTION 7. COMPLIANCE WITH LAWS AND REGULATIONS. The parties shall abide by all statutes, rules and regulations pertaining to the levy and collection of non-ad valorem assessments, and any ordinar1ce promulgated by the MSBU, not inconsistent with nor contrary to, the provisions of Section 197.3632 and Section 197.3635. Florida Statutes, as amended and any applicable rules duly promulgated by the Department of Revenue. 16.D.11.f Packet Pg. 756 Attachment: Interlocal Agreement TC and PA - Cassena Rd MSBU (3853 : Cassena Road Potable Water MSBU) 5/6 IN WITNESS WHEREOF the MSBU, the Tax Collector and the Property Appraiser have executed and delivered this Agreement as the date first above written. BOARD OF COUNTY COMMISSIONERS COLLIER COUNTY, FLORIDA, AS ATTEST: GOVERNING BOARD OF THE CASSENA ROAD DWIGHT E. BROCK, CLERK MUNICIPAL SERVICE BENEFIT UNIT _______________________________ By:________________________________ , Deputy Clerk PENNY TAYLOR, CHAIR Approved as to form and legality: _______________________________ Emily R. Pepin Assistant County Attorney WITNESSES: COLLIER COUNTY PROPERTY APPRAISER _______________________________ By:___________________________________ ABE SKINNER _______________________________ Print Name _______________________________ _______________________________ Print Name WITNESSES: COLLIER COUNTY TAX COLLECTOR 16.D.11.f Packet Pg. 757 Attachment: Interlocal Agreement TC and PA - Cassena Rd MSBU (3853 : Cassena Road Potable Water MSBU) 6/6 _______________________________ By:___________________________________ LARRY H. RAY _______________________________ Print Name _______________________________ _______________________________ Print Name 16.D.11.f Packet Pg. 758 Attachment: Interlocal Agreement TC and PA - Cassena Rd MSBU (3853 : Cassena Road Potable Water MSBU)