Resolution 2011-203RESOLUTION NO. 2011- 2 0 3
A RESOLUTION OF THE BOARD OF COUNTY COMMISIONERS OF COLLIER
COUNTY, FLORIDA, AUTHORIZING THE REFUND OF TAX PAYMENTS PAID
INTO THE ROCK ROAD IMPROVEMENT MUNICIPAL SERVICE TAXING UNIT
("MSTU -) BY PROPERTY OWNER WHOSE PARCEL WAS INCORRECTLY
INCLUDED IN THE MSTU BOUNDARIES.
WHEREAS, on November 28, 2006, the Board of Collier County Commissioners
adopted Ordinance No. 2006 -56, establishing the Rock Road Improvement Municipal Service
Taxing Unit; and
WHEREAS, the MSTU was created for the purpose of providing and maintaining
roadway improvements including but not limited to attendant facilities such as drainage,
sidewalks, and street lighting; and
WHEREAS, the geographical boundaries of the MSTU were originally drawn to include
all property owners adjacent to Rock Road that would enjoy the benefit of such enhanced
improvements and thus bear the responsibility of funding the enhanced maintenance of
improvements within the MSTU; and
WHEREAS, included within the original boundaries of the MSTU was a property
bearing Folio Number 002112240002 (the "Property") owned by James L. and Esther E. Swigert
(collectively, "Swigert"); and
WHEREAS, on or about September 13, 2010, the County received notice from Swigert
that the Property did not have access to Rock Road but rather had direct access onto Immokalee
Road and that the Property should not have been and should be removed from the MSTU tax
rolls; and
WHEREAS, the County has confirmed from aerial photography dated from 2002 to the
Present that the Property is on "No Name Lane" and that: (1) due to vegetative overgrowth there
is no passable access to Rock Road, and (2) another property owner abutting the Property has
installed a chain link fence (of unknown installation date) permanently preventing access from
the Swigert Property onto Rock Road; and
WHEREAS, Swigert has paid property taxes to the MSTU for the Property in the
following amounts and for the years identified as follows:
2007 - $484.08
2008 - $521.30
2009 - $812.30
2010 - $967.36
Which amounts total $2,785.04; and
WHEREAS, the County revised the MSTU boundaries and removed Swigert's Property
by amending the MSTU Ordinance on June 14, 2011 but because of the date of that amendment
the Property remains subject to the 2011 tax roll and has been taxed a proposed amount of
$1,006.25 for the tax bill due November 1, 2011.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF COLLIER COUNTY, FLORIDA, that:
1- The above "whereas" clauses are incorporated herein in support of the Board's
finding that the Swigert Property was incorrectly included in the Rock Road
Improvement Municipal Service Taxing Unit boundaries and that James L. and Esther
E. Swigert are entitled to a refimd of property taxes paid into the MSTU as follows:
• 2007 -
$ 484.08
• 2008 -
$ 521.30
• 2009 -
$ 812.30
• 2010 -
$ 967.366
Total
$2,785.04
The County shall cause to be issued a refund check in the amount of $2,785.04 from
available MSTU funds made payable to the Swigerts no later than ten (10) days from
the date of execution of this Resolution.
2. Although the Swigert Property has been removed from the MSTU tax roll for 2012,
because it remained on the 2011 tax roll it has been lawfully assessed MSTU taxes
for 2011 in the amount of $1, 006.25. As to that assessed amount, the County shall
cause to be issued a refund check in the amount of $1,006.25 from available MSTU
funds made payable to the Swigerts no later than ten (10) days from the date the
Swigerts provide proof that that tax amount has been paid.
2
This resolution adopted after motion, second and majority vote favoring same, this 8th
day of November, 2011.
ATTEST:
DWIGHT *F� FROCK, CLERK
.Ler3 . as _to. rwri
App as to fo d legal sufficiency:
Scott R eac
Deputy County Attorney
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BOARD OF COUNTY COMMISSIONERS
COLLIER COUNTY, FLORIDA
By: vWV G-A-4
FRED W. COYLE, CI
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