HomeMy WebLinkAbout10-185RESOLUTION NO. 10-185
A RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS OF
ST. LUCIE COUNTY, FLORIDA, RELATING TO THE PROVISION OF
STREET LIGHTING SERVICES, IMPROVEMENTS AND FACILITIES
IN THE PALM GROVE STREET LIGHTING DISTRICT AND THE
FUNDING THEREOF THROUGH THE IMPOSITION OF NON-AD
VALOREM ASSESSMENTS; RATIFYING AND CONFIRMING
COUNTY RESOLUTION NO. 92-129; DETERMINING THAT CERTAIN
REAL PROPERTY WILL BE SPECIALLY BENEFITED BY THE
STREET LIGHTING SERVICES; APPROVING THE METHOD OF
ASSESSING THE COST OF SUCH SERVICES AGAINST THE REAL
PROPERTY SPECIALLY BENEFITTED THEREBY; APPROVING THE
ASSESSMENT ROLL AND DIRECTING CERTIFICATION THEREOF
TO THE TAX COLLECTOR; AND PROVIDING AN EFFECTIVE DATE.
BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF ST. LUCIE COUNTY,
FLORIDA:
SECTION 1. AUTHORITY. This resolution is adopted pursuant to the provisions of Article VI,
Chapter 1-17 of the St. Lucie County Code of Ordinances (the "Ordinance"), County Resolution No. 92-
129, Sections 125.01, 125.66 and 197.3632, Florida Statutes, and other applicable provisions of law.
SECTION 2. DEFINITIONS. This resolution constitutes the Annual Assessment Resolution as
defined in the Ordinance. All capitalized words and terms not otherwise defined herein shall have the
meanings set forth in the Ordinance. Unless the context indicates otherwise, words imparting the singular
number, include the plural number, and vice versa.
SECTION 3. FINDINGS. It is hereby ascertained, determined, and declared as follows:
(A) On May 12, 1992, the Board of County Commissioners (the "Board") of St. Lucie County,
Florida (the "County") adopted Resolution No. 92-129 which established the Palm Grove Street Lighting
District (the "District") as a special improvement service district and provided for the imposition of special
assessments to fund the cost of providing street lighting services, improvements and facilities therein. A
map describing the boundary of the District is attached hereto as Appendix A.
(B) On May 11, 2010, the Board enacted the Ordinance to revise the procedure by which
special assessments are imposed within special improvement service districts for purposes of funding
street lighting services. Such revised procedure requires adoption of an Annual Assessment Resolution
each Fiscal Year approving the Assessment Roll for the District.
(C) The Ordinance further provides that in the event the Board desires to implement an
alternative apportionment methodology for allocating the cost of Street Lighting Services among the
Palm Grove Street Lighting District
Annual Assessment Resolution
parcels of real property specially benefited thereby, the Board shall provide notice and conduct a public
hearing prior to adoption of the Annual Assessment Resolution.
(D) As required by the terms of the Ordinance, notice of a public hearing has been published
and mailed to each property owner proposed to be assessed notifying such property owner of the
opportunity to be heard; the proof of publication and an affidavit of mailing are attached hereto as
Appendices B and C respectively.
(E) The Assessment Roll for Fiscal Year 2010-11 has heretofore been filed and made
available for public inspection at the offices of the Assessment Coordinator.
(F) A public hearing has been duly held and comments and objections of all interested
persons have been heard and considered as required by law.
(G) The parcels of real property located within the District and described in the Assessment
Roll are hereby found to be specially benefited by the provision of Street Lighting Services. Street
Lighting Services specially benefit such parcels by enhancing the safety, aesthetics, identification and
recognition thereof and access thereto, thus protecting and enhancing the value, use and enjoyment of
affected parcels.
(H) The special benefits derived from the Street Lighting Services programs contemplated
herein exceed the dollar amount of the Assessments to be levied and imposed hereunder. The
Assessment for any parcel of property within the District does not exceed the proportional benefits that
such parcel will receive compared to any other parcel therein subject to the Assessment.
(I) The apportionment methodology approved herein bears a reasonable relationship to the
cost of providing Street Lighting Services and is hereby approved.
(J) The Assessments to be imposed in accordance with this Resolution provide an equitable
method of funding the Street Lighting Services by fairly and reasonably allocating the estimated cost of
providing such services among specially benefited property
SECTION 4. APPORTIONMENT METHODOLOGY.
(A) The following apportionment methodology was utilized in preparing the Fiscal Year 2010-
11 Assessment Roll for the District and is hereby approved as the basis for allocating the cost of Street
Lighting Services among the parcels of real property described therein:
2
Palm Grove Street Lighting District
Annual Assessment Resolution
(1) The District is substantially composed of similarly-sized single family residential parcels.
Accordingly, each single family residential parcel shall constitute one equivalent dwelling unit (EDU) for
purposes of allocating the cost of providing the Street Lighting Services therein.
(2) Individual multifamily units within the District are specially benefitted by Street Lighting
Services in the same manner and to substantially the same extent as single family residential parcels,
such that each multifamily unit shall constitute one EDU. Individual tax parcels which contain multifamily
units shall be assigned one EDU per multifamily unit.
(3) The amount of the Assessment per EDU shall be calculated by dividing the total
estimated cost of providing the Street Lighting Service by the number of EDUs in the District.
(4) As of the date hereof, there are 364 EDUs located within the District.
(5) For the Fiscal Year beginning October 1, 2010, the estimated cost of providing Street
Lighting Services in the District is $11,826.36. Such estimated cost includes a component to fund or
otherwise reimburse the County for costs incurred in administering and maintaining the Assessment
program as authorized by Section 1-17-82 of the Ordinance.
(6) The maximum amount of the Assessments to be assessed and apportioned among the
parcels of real property within the District is hereby established in the amount of $32.49 per EDU for the
Fiscal Year 2010-11.
(B) Annual Assessment Resolutions for subsequent Fiscal Years may approve annual cost of
living or inflationary increases in the amount of the Assessment by a cumulative total of not to exceed
10% of the amount approved hereunder, or a total annual Assessment of $35.74, without requiring
additional notice and public hearing prior to adoption of such Annual Assessment Resolutions, as
authorized by Section 1-17-79 of the Ordinance.
(C) The apportionment methodology approved herein shall be utilized in preparing the
Assessment Roll for the District for subsequent Fiscal Years.
SECTION 5. RATIFICATION AND CONFIRMATION OF DISTRICT BOUNDARY AND
RESOLUTION NO. 92-129. The legal description of the boundary of the District as set forth in
Resolution No. 92-129, including any amendment thereto, is hereby ratified, confirmed and
3
Palm Grove Street Lighting District
Annual Assessment Resolution
incorporated herein by reference. Except as otherwise modified herein, Resolution No. 92-129 is
hereby ratified and confirmed.
SECTION 6. IMPOSITION OF ASSESSMENTS.
(A) Assessments for Street Lighting Services in the amounts set forth in the Assessment Roll
are hereby levied and imposed on all parcels of property described in such Assessment Roll for the Fiscal
Year beginning October 1, 2010.
(B) Assessments shall constitute a lien upon the parcels of real property subject thereto
equal in rank and dignity with the liens of all state, county, district or municipal taxes and other non-ad
valorem assessments. Except as otherwise provided by law, such lien shall be superior in dignity to all
other liens, titles and claims, until paid.
SECTION 7. APPROVAL OF ASSESSMENT ROLL. The Assessment Roll, which is on file with
the Assessment Coordinator and incorporated herein by reference, is hereby approved. The Assessment
Roll as herein approved shall be delivered to the St. Lucie County Tax Collector for collection pursuant to
the Uniform Assessment Collection Act as provided in Section 1-17-81 of the Ordinance. The Board has
previously adopted its Resolution No. 09-342 expressing its intent to collect non-ad valorem assessments
pursuant to the Uniform Assessment Collection Act. Such resolution constitutes the Resolution of Intent
required by the Ordinance. The Assessment Roll, as delivered to the Tax Collector shall be accompanied
by a Certificate to Non-Ad Valorem Assessment Roll in substantially the form attached hereto as
Appendix D.
SECTION 8. COLLECTION OF ASSESSMENTS. The Assessments shall be collected pursuant
to the Uniform Assessment Collection Act as provided for in Section 1-17-81 of the Ordinance.
SECTION 9. EFFECT OF RESOLUTION. The adoption of this Annual Assessment Resolution
shall be the final adjudication of the issues presented herein (including, but not limited to, the special
benefit conveyed to assessed property by the Street Lighting Services, the apportionment methodology
by which the Assessments are calculated, the Assessment Roll and the levy and lien of the
Assessments), unless proper steps are initiated in a county of competent jurisdiction to secure relief
within twenty (20) days from the adoption date hereof.
4
Palm Grove Street Lighting District
Annual Assessment Resolution
SECTION 10. SEVERABILITY. If any clause, section, or other part of this resolution shall be
held by any court of competent jurisdiction unconstitutional or invalid, such unconstitutional or invalid part
shall be considered as eliminated and in no way affection the validity of the other provisions of this
resolution.
SECTION 11. EFFECTIVE DATE. This Annual Assessment Resolution shall take effect
immediately upon its passage and adoption.
DULY ADOPTED this 7th day of September, 2010.
BOARD OF COUNTY COM
COUNTY, FLORIDA _ ._
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ATTEST: - x~, =~ ~ Approved s to Form:
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ERS OF ST. LUCIE
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Palm Grove Street Lighting District
Annual Assessment Resolution
APPENDIX A
BOUNDARY MAP OF THE DISTRICT
Street Lighting District:
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Palm Grove Street Lighting District
Annual Assessment Resolution
APPENDIX B
PROOF OF PUBLICATION
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scRrnps ttolwAxn
SCRIPPS TREASURE COAST
NEWSPAPERS
St. Lucie News-Tribune
600 Edwards Road, Ft Pierce, FL 34982
AFFIDAVIT OF PUBLICATION
STATE OF FLORIDA
COUNTY OF ST. LUCIE
Before the undersigned authority personally appeared, S. DarleneBroeg, who on oath says that she is Classfied Inside Sales
Manager of the St. Lucie News-Tribune, a daily newspaper published at Fort Pierce in St. Lucie County, Florida: that the
attached copy of advertisement was publshed in the St. Lucie News-Tribune in the following issues below. Affiant further says
that the said St Lucie News-Tribune is a newspaper published in Fort Pierce, in said St. Lucie County, Florida, and that said
newspaper has heretofore been continuously published in said St. Lucie County, Florida, daily and distributed in St. Lucie
County, Florida, for a period of one year next preceding the first publication of the attached copy of advertisement; and affiant
further says that she has neither paid or promised any person, firm or corporation any discount, rebate, commission or refund for
the purpose of securing this advertisement for publication in the said newspaper. The St. Lucie News-Tribune has been entered
as Periodical Matter at the Post Offices in Fort Pierce, St. Lucie County, Florida and has been for a period of one year next
preceding the first publication of the attached copy of advertisement.
Customer
ST LUCIE COUNTY
BOCC
NEWSPAPER E-Sheet®
LEGAL NOTICE
ATTACHED
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DO NOT
SEPARATE PAGES
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Number Date Copvline PO #
2174857 8/2/2010 NOTICE OF PUBLIC HEARING PALM GROVE
Subscribed and sworn to me before this date:
August 02, 2010
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The Dutntt was established by County Resolution No.87~69 Each
y ar the Board kvus special a menu withn the distntt to
fund the snret lighting servicess The purpose of the August 24th
pubbc heannq Is Io consder manuESn hedmstte eof allocan m
few for s5rl year 2010-eon. me p -rw
the cost of the street liphnnp services amonP specully benehned
property. If levied, the speual assessment will be colleted on the
November, 2glo ux bd~ by the 51 LDCp cDpnty Tax cpuettdr ane
will ccn!mut tc Ow so collected on an annual bass until d~sconnn-
ued by the Board
411 aHetted persons have the tight to appear and be heard at the
above puDl~c heannp and have the right to file with the County En~
Your Community,
NOTICED.
School Disiritl Budgets
local lox (honges
Property Auctions
' Public Hearings
Rdoptians
pincer, within twenty 120) days of the date hereof, written obpc- The Oistntt was esta blushed by County Resolution No.95~54. Each
bons as to the propretary and adwsa biliry of the protect, as to the year the Board levies specu ~. a menu within the distntt to (~ .L
cost thereof, a to the manner of payment thereof, and a to the I fund the street I~phtinp servicessThe purpose of the August 24th sEefftl orida's notices o ine 01:
tint thereof to De specully assessed against each parcel of public heannp ~s to rons~der maners related to the assessment
property benefted thereby. Wrmen comments received in ad- kvy for hsul year 2010-2011, includ~np the mater of allocating a
vans of the publ¢ heannp wdi be heard the cost o! the strret hphtinp services among speaally benefined wwwaflondapublienotiees.eom
THIS NOTICE EXECUTED AND DATED THIS 2ND DAV OF AU- ~ Prooerry. If sewed, the specul assessment will be colected on the
GUST, 2010 November, 2010 tax bdl by the St. Lucre County Tax Collenor and
win commue to be so collected on an annua until d~scontim
Publish. August 2, 2010 tied by the Board.
2174765 ~ All affetted persons
above public hearing
BEFORE THE BOARD OF COUNTY COMMISSIONERS p~neer, wnMn twent lec~ BEFORE THE BOARD OF COUNTY COMMISSIONERS
ST LUCIE COUNTY, FLORIDA 1. eons as to the propne ary an a isa ~ • ,>s to the ST LUCIE COUNTY, FLORIDA
cost thereof, K to the manner of payment ,and as to the
NOTICE OF PUBLIC HEAPING amount thereof to tie specully assessed against each parcel of NOTICE OF PUBLIC HEARING
TO IMPOSE AND PROVIDE FOR COLLECTION OF property benefited thereby Wnnen comments received .n ad- ' TO IMPOSE AND PROVIDE FOP COLlECT10N OF
NON AO VALOREM ASSESSMENTS IN ante of the publK heannp will be heard. NON AD VALOREM ASSESSMENTS IN THE
THE GROVE STREET LIGHTING DISTRCT v PALM GROVE STREET IIGHTING DISTRICT
THtS NOTICE EXECUTED AND DATED THIS 2ND DAV OF AU~
NOTICE IS HEREBY GIVEN THAT THE BOARD OF COUNTY GUST, 2010. NOTICE IS HEREBY GIVEN THAT THE BOARD OF COUNTY
COMMISSIONERS OF ST. LUCIE COUNTY, FLORIDA ITHE COMMISSIONERS OF ST LUCIE COUNTY, FLORIDA ITHE
'BOARO'1. wile hold a PUBLIC HEARING to consider the few of Publish August 2, 20t0 '80ARD'I, will hold a PUBLIC HEARING to cons~tler the IeW o1
5oeaal assessments on provenus wrthm Ne Grove Sneer L~pht- 2174757 specul assessments on properties within the Palm Grove Sneer
inp Dismtt Uhe'Drov~tt'I to land the cost o1 prowdinq street hphtr i LipMinp D~stntt Ithe'Distrltt'1 m hrna the wst of prowdmp sweet
therein The maner will be considered at the Board's liphnnp sen~ces therein The maner will pe cdns~dered st the
inq services BEFORE THE BOARD Of COUNTY COMMISSIONERS Board's regular meeting on Tuesday, the 24th tlay of August 2010,
re0ular mren tip on Tuesday, the 24th day of August 2010, at 9.00 ~i ST. LUCIE COUNTY. FLORIDA at 9'00 a m. o on thereafter as the matter may be heard ~n
n thereafter as the maner may be heard .n the St. i the St. luc~er Coumy Commisawn Chamfers at the St. Lucie
Lucca County Comm~ss~on Chambers at the St Lucca County Ad- i NOTICE OF PUBLIC HEARING County Adm~mstrat~on Building Annea. Third Floor. 2300 V~rq~nu
n. trenon Budding Annex, Thdd Floor, 2300 Vupinu Avenue. ' TO IMPOSE AND PROVIDE FOR COLLECTION OF Avenue Fon Pierce, Florida 34982. The progenies wnhn th<
Fort Pierce, Fwnda 34982. The propMies within the Distntt are ~ NON AD VALOREM ASSESSMENTS IN THE District are iM~cated on the map below:
~ndicmea on the map below- MEADOWOOD STREET LIGHTING DISTRICT
Strwt Ugniag DUBX:t `U~ 'REVISED NOTICE ••• Sbeet ugntay pistrKt .~
~. _ ~' ~~ \ ~ NOTICE IS HEREBY GIVEN THAT THE BOARD OF COUNTY Patin Grose
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'BOARD'1 will hold a PUBLIC HEARING d th kw of
spec a a essments on propeme th th M do d Street
Light tip Dntntt Ithe'Dstr tt'I to fund N t f p d p freer
light tip services there n The matter wit be sderea at the
Boars s regular meet tip on Tuesday the 14th day of August 2010,
at 900 am or s soon thereafter as the maner may be heard .n
the St Luae County Commission Chambers at the St Lucca
county Aam n snat on Bwld,np Annex, rMm Floor z3oo v rp
Avenue Fon Perce, Flor da 34982 The propemes within the
Drs;r n are nd <atee on the map below )
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The District was established by County Drd~na race No. 82-1. Each ~' Tne Distract was established by Lou my Resolut~an No 87-21. Each ~
year the Board levies special a menu wnhn the distract to ~~ year the Board levies specui as ssments within the distritt to The District w established by County Resolution No 92129
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fund the street liphnnp services The purpose of the August 24th I hnd the street bphi~np services. Tne purpose of the August 24th Each year the Board leves zpenal assessments wthn the dretricl
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public heannp iz to consider matters related to the assessment I public heannq is to consider matters related to the assessment
~ . se of the Au uzt
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to fund the street phtinp services. The purpo 0 N
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few for fiscal year 2010-2011, includuq the maner of allocaiinp levy for fiscal year 20102011, includnp the maner of allocannp 24th public heannp .s to consider maners related to the assess
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the cost of the sweet liphnnp services among specully benehned (
the cost of the strret liphnnp services among specially bone rated
maner o
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ent lev for fiscal ear 2010-2011 iricludm the
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property. It leved, the specul assessment wi0 be colletled on the property. 17 levied, ,rte speca~ assessmem wdi be collected on the y
cabnp tfte cost or ,rte street IipMmp services among speaa
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l To subscribe,
November, 2010 Ux bill by the SL Lucie County Tax Collector and
ntil discontin~
l b November. 2010 tax bdl by the St tune County Taw CoIIMOr and
wdi continue to De so colkRed on an annual basis until ducontin~ -
D< co
benefited propeM If kvled. the sDecul assessment w
lected on the November, 2010 tax bitl by the St. Lucca County Tax Wl) g66 707-619 7 I
asis u
will continue to be so collMed on an annua
uetl by the Board
I tied by the Board. II n n annual basis
Collector and wnll continue to be so ro Med o a
All aHeneO persons have the ripM to appear and be neartl at the
All aliened persons have the tight to appear and be hearo at the until discontinued Dy the Board.
An affettetl persons have the right to appear and be heard at the
Looking for
above pubbc hearing and have the tight to file with the County En- above Dubnc hearing and have the tight to file with the Coumy En- above pubbc heannp antl have Lhe npM to file web the County En-
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pineer, within twenty 1201 days of the date hereof, written objet- pinrer, within twenty 120) tlays of the date hereof, carmen oblec pirten, whin twenty 120) days of the date hereof, carmen oblec
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eons as to the proprietary and sdwsabilrry of the Drolect, as to the I bons ss to the propretary arm advisability of the prolM, is to the e
Hans as to the proprietary aM adwsabddy of the props, a5 to t
h
ost thereof, as to the manner of payment thereof, and as to the
c ost thereof, as to the manner of payment thereol, and as to the e
ost theroof, as to the manner of payment thereof. ane as to t
f Treasure COdSI
tint thereof to De specully assessed apa~nst each Oarcel of amount thereof to be spttul~y assessed against each parcel of amount thereof to be specially assessed apes fist each parcel o
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property benefited thereby. Wrdten tom en.s received .n ad~
m property benefited thereby Wnnen comments receives ~n ad~ in a
4ed thereby Wnnen tom ents receive
m
oropeM bene I
vance of the pubbc heannp will De heard ante of the pu bhc heannp w;li De heard ante of the public heannp wAl be heard has the most
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THIS NOTICE EXECUTED ANO DATED THIS 2ND DAY Of AU- ~ THIS NOTICE EXECUTED AND DATED THIS 2ND DAY OF AU- THIS NOTICE EXECUTED AND DATED THIS 2ND DAY OF AU- ' IOCdI IOb IiSTingS.
GUST, 2010. ~ GUST, 2010 GUST, 2010. _,
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Publish August 1, 1C 10 ~~~ Publish August 2, 1010 Pu Dlish: August 2, 2010 -~ I tcpalm.com classified
NOTICE OF PUBLIC HEARING preme noun npp~ov-~ da I St Luce FL 34983
TO IMPOSE AND PROVIDE FOP COLLECTION OF ed Famdy Law Form, i
NON AD VALOREM ASSESSMENTS IN THE 12.915.1 Future pa_ ~.,, Tanya Kelmo ~ A127 Pvbl~sh. August 2. 9.1
SOUTHERN OAKS STREET LIGHTING DISTRICT f perz in tn~s lawsuit
w~0 be muu~ oo me', 5x10 20t0
NOTICE IS HEREBY GIVEN THAT THE BOARD OF COUNTY ~ Tanya Lobban ~ C408 ~ 21755at
COMMISSIONERS OF ST. LUCIE COUNTY, FLORIDA ITHE ~ the Uerk's office. rd at 5xt0
'BOARD'1 w 11 hold a PUBLIC HEARING to consder the levy of I pomp Walker - 8304 '
speda assessments on propen es wttNn the Southern Oats ~ W A R N I N G : R u l ei SxtO ~~- -
Street L pM tip Distr ct Ithe'D stntt'I to mnd the cost o/ prow d tip i 12.285. FI d Fami- Ronan Walkce At50 AO11EE OF f~ll8
street hphnnq services therein The miner win be cons derep at I ly Law Rules o1 Pro~'i 10x10
the Board's regular mrennp on Tuesday, the 24th day of August ~, cedure, repuiras cen'IS>ra Oion ~ A109 To. IA NDOWNERS
2010. at 9:00 a.m or soon thereafter as the maner may be ~ rain autom ant d~s~ ~ 0 f F T P I E R C E
heard In the St. Luue County Lommiaswn Chambers a Ne St ~ 5x15 FARM 5 W A T E R
Luue Cou my Admimstrat on Buitdnp Annex, Th rd Floor 2300 --- - CONTROL DISTRICT
Vup naAvenue,fort Pierce flontla 34982 The properties wdh - -. a''•{ _.- A N D A L l
,n the D str n are nd~cated on the map below: '" - ~ -~ ~ ~ yi. WHOM I7 MAV CON-
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Palm Grove Street Lighting District
Annual Assessment Resolution
APPENDIX C
AFFIDAVIT OF MAILING
This is to certify that on July 30, 2010, a total of 364 notices of "Non-Ad Valorem Assessments" for the
Palm Grove Street Lighting District were mailed duly notifying the affected property owners of the Public
Hearing to be held on August 24, 2010, at 9:00 a.m. (Continued to September 7, 2010 at 6 p.m.) in the St.
Lucie County Commission Chambers, 2300 Virginia Avenue, Fort Pierce, Florida, whereas the St. Lucie
County Board of County Commissioners approved the 2010 Assessment Roll. A sample copy of the
notice is hereby attached.
Barbara Guettler
St. Lucie County
Sworn to end subscribed before me this
day of 2010, by Barbara Guettler
who is per§onally known to me.
Gl~j
Notary blic, State of Florida
Notary Public State of Fbrida
Susan A Cosentino
• i My Commission DD680045
+Djaa~ Expires 0 810 1 12 01 1
Palm Grove Street Ltghting District
Annual Assessment Resolution
APPENDIX D
FORM OF
CERTIFICATE TO NON-AD VALOREM ASSESSMENT ROLL
I HEREBY CERTIFY that I am the Chairman of the Board of County Commissioners of St. Lucie
County, Florida or authorized agent of St. Lucie County, Florida (the "County"); as such I have satisfied
myself that all property included or includable on the Non-Ad Valorem Assessment Roll for such county is
properly assessed so far as I have been able to ascertain; and that all required extensions on the above
described roll to show the non-ad valorem assessments attributable to the property listed therein have
been made pursuant to law.
I FURTHER CERTIFY that, in accordance with the Uniform Assessment Collection Act, this
certificate and the herein described Non-Ad Valorem Assessment Roll will be delivered to the St. Lucie
County Tax Collector by September 15, 2010.
IN WITNESS WHEREOF, I have subscribed this certificate and directed the same to be delivered
to the St. Lucie Coun Tax Coll ctor and made part of the above described Non-Ad Valorem
Assessment Roll this day of ~ 2010.
ST. LUCIE COUNTY, FLORIDA
~~~
Authorized Agent