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HomeMy WebLinkAbout12-005 EDInitial Assessment Resolution RESOLUTION N0.12-005 A RESOLUTION OF THE ST. LUCIE COUNTY EROSION DISTRICT RELATING TO THE IMPOSITION AND COLLECTION OF SPECIAL ASSESSMENTS TO PARTIALLY FUND A BEACH AND DUNE RESTORATION PROJECT ON SOUTH HUTCHINSON ISLAND; DESCRIBING THE PROPERTY TO BE LOCATED WITHIN THE SOUTH HUTCHINSON ISLAND BEACH AND DUNE RESTORATION SPECIAL ASSESSMENT DISTRICT; PROVIDING FOR THE IMPOSITION OF SPECIAL ASSESSMENTS THEREIN; ESTIMATING THE PROJECT COST AND THE PORTION OF SUCH COST TO BE FUNDED THROUGH SPECIAL ASSESSMENT; ESTABLISHING THE METHOD OF APPORTIONING THE SPECIAL ASSESSMENT AMONG AFFECTED REAL PROPERTY; DIRECTING THE ASSESSMENT COORDINATOR TO PREPARE A PRELIMINARY ASSESSMENT ROLL; ESTABLISHING A PUBLIC HEARING TO CONSIDER IMPOSITION OF THE PROPOSED ASSESSMENTS; AND PROVIDING AN EFFECTIVE DATE. BE IT RESOLVED BY THE BOARD OF COMMISSIONERS OF THE ST. LUCIE COUNTY EROSION DISTRICT AS FOLLOWS: ARTICLE I INTRODUCTION SECTION 1.01. AUTHORITY. This Resolution of the St. Lucie County Erosion District (the "District") is adopted pursuant to Chapter 2004-409, Laws of Florida, as may be amended from time to time (the "Act"), Resolution No. 11-004 adopted by the District on June 21, 2011 (the "Assessment Procedure Resolution"), and other applicable provisions of law. 1 Initial Assessment Resolution SECTION 1.02. DEFINITIONS. This Resolution constitutes an Initial Assessment Resolution as defined in the Assessment Procedure Resolution. All capitalized words and terms not otherwise defined herein shall have the meaning set forth in the Assessment Procedure Resolution. As used in this Resolution, the following terms shall have the following meanings, unless the context hereof otherwise requires. "Assessed Cost" means that portion of the costs of the Project to be funded through the imposition of Assessments upon Assessed Property, an estimate of which is included in Section 2.01 hereof. "Assessed Property" means all parcels of real property included in the Assessment Roll that receive a special benefit from the Project. "Assessment Coordinator" means the chief administrative officer of the County, or such person's designee responsible for coordinating calculation and collection of Assessments as provided herein. "Assessment Procedure Resolution" means District Resolution No. 11-004, as may be amended from time to time, or its successor in function. "Assessment Roll" means the roll created pursuant to Section 2.04 of the Assessment Procedure Resolution and described in Section 2.02 hereof that includes a summary description of each Tax Parcel subject to Assessments, the name of the owner of each Tax Parcel as shown on the Tax Roll, and the number of Equivalent Residential Units attributable to each Tax Parcel. 2 Initial Assessment Resolution "Assessment" means a special assessment (sometimes characterized as a non-ad valorem assessment) levied by the Board to fund a portion of the costs associated with the Project. "Board" means the governing body of the District. "Building" means any structure, whether temporary or permanent, built for support, shelter or enclosure of persons, chattel or property of any kind, including mobile homes or any vehicles serving in any way the function of a Building, which require written certification by the County that the structure is ready for occupancy prior to its intended use. "Clerk" means the clerk of St. Lucie County. "Collection Costs" means costs incurred by the District in the annual collection and administration of the Assessments, including but not limited to fees imposed by the Property Appraiser and Tax Collector and amounts necessary to account for statutory discounts for the early payment of property taxes and non-ad valorem assessments. "County" means St. Lucie County, Florida. "DEP" means the Florida Department of Environmental Protection. "District" means the St. Lucie County Erosion District. "Equivalent Dwelling Unit" or "EDU" mean the equivalency unit attributed to commercial Tax Parcels within the SAD to approximate the relative benefit conveyed to such parcels compared to residential Tax Parcels within the SAD. 3 Initial Assessment Resolution "Exempt Property" means property expressly exempted from Assessments by this Resolution. "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 District. "Funding Plan" means the South County Beach & Dune Restoration Project Local Funding Plan dated June 19, 2012, prepared by Coastal Tech. "Government Property" means property owned by the United States of America, the State of Florida, a sovereign state or nation, a county, a special district, a municipal corporation, or any of their respective agencies or political subdivisions. "Grant Proceeds" means the proceeds of grants received by the District and/or the County from DEP. "Project" means the beach and dune restoration project on South Hutchinson Island contemplated hereunder which entails placement of approximately 486,000 cubic yards of sand with native dune vegetation planted in the restored dune crest over about 3.4 miles of shoreline, including the cost of any easements or other property interests necessary or convenient therefor, the costs of labor and material to complete construction, engineering and legal expenses, fiscal expenses, expenses for estimates of costs and revenues, expenses for plans, specifications and surveys, interest during construction, if any, contingencies, 4 Initial Assessment Resolution financing costs, monitoring costs, administration expenses and all other necessary miscellaneous expenses. "Special Assessment District" or "SAD" means the South Hutchinson Island Beach and Dune Restoration Special Assessment District, as described in Section 3.01 hereof. "Tax Parcel" means a parcel of property to which the St. Lucie County Property Appraiser has assigned a distinct ad valorem property tax identification number. "Tax Roll" means the real property ad valorem tax roll maintained by the Property Appraiser for the purpose of the levy and collection of ad valorem taxes. "Undevelopable Property" means Tax Parcels incapable of supporting the placement or construction of one or more Buildings. "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. "Zone E" means the County-wide ad valorem taxing district administered by the District. SECTION 1.03. INTERPRETATION. Unless the context indicates otherwise, words importing the singular number include the plural number, and vice versa; the terms "hereof," "hereby," "herein," "hereto," "hereunder" and similar terms refer to this Resolution; and the term "hereafter" means after, and the term "heretofore" means before, the effective 5 Initial Assessment Resolution date of this Resolution. Words of any gender include the correlative words of the other gender, unless the sense indicates otherwise. SECTION 1.04. FINDINGS. It is hereby ascertained, determined and declared that: (A) The District and the County have collaborated in extensive preliminary undertakings related to the Project, including but not limited to conducting engineering studies and due diligence, obtaining necessary permits, approvals and easements, developing a plan of finance and a timetable regarding delivery and financing of the Project. (B) The plan of finance for the Project involves three primary funding sources: (1) revenues derived from Zone E, (2) Grant Proceeds, and (3) Assessments. (C) DEP has confirmed availability of Grant Proceeds for the Project, and the imposition of Assessments to partially fund the Project has been approved by ballot of affected property owners. (D) The District is authorized by the Act to levy and collect Assessments, and the Assessment Procedure Resolution established a procedure for the levy and collection of Assessments by the District to fund the delivery of capital improvements such as the Project. 6 Initial Assessment Resolution (E) The Board has carefully considered the Funding Plan and the benefit analysis and apportionment methodology set forth therein providing for allocation of a portion of the costs of the Project among Tax Parcels located within the Special Assessment District. (F) The Project will convey special benefits to Tax Parcels within the Special Assessment District including but not limited to: enhancing protection of the natural environment associated with the beach, providing storm damage reduction and enhanced storm protection to upland property, enhancing the market value and marketability of Tax Parcels within the SAD and enhancing the use and enjoyment of such parcels through the provision of enhanced storm protection and the aesthetic and recreational beach amenities. The Project will provide owners of Assessed Property within the Special Assessment District with an expanded beach area for use and enjoyment. The presence of the beach also serves as a primary motivator for people to live in the SAD or to visit properties therein. (G) The Project will provide significant storm damage reduction for up to a fifty- year storm event throughout the Special Assessment District. The estimated cost savings resulting from the Project in the event of a fifty-year storm are expected to exceed the Assessed Amount by as much as 75%. Without the Project, such a storm event would result in significant loss of existing land, and could eradicate the existing dune and undermine some structures while destroying others. (H) The addition of sand via the Project will create wider dry beaches and an 7 Initial Assessment Resolution enhanced dune that provide this enhanced protection to property owners. Moreover, it is reasonable to assume that as a result of the Project, both the market value of the properties and their marketability will increase. Finally, the larger beach will provide increased recreational opportunities that enhance use and enjoyment. (I) Accordingly, the benefit-cost analysis summarized in the Funding Plan indicates that the benefits of the Project significantly outweigh the costs to be recovered from Assessed Property through the Assessment. (J) The apportionment of Assessments based upon the point system described in Section 3.03 hereof is a fair and reasonable method for apportioning a portion of the costs of the Project and the special benefit conveyed thereby among Assessed Property, and bears a reasonable relationship to the cost of providing the Project. (K) The Board hereby finds and determines that the Assessments to be imposed in accordance with this Initial Assessment Resolution provide a proper and equitable method of funding the Project by fairly and reasonably apportioning a portion of the costs thereof among specially benefitted property. [Remainder of page intentionally left blank] S Initial Assessment Resolution ARTICLE II NOTICE AND PUBLIC HEARING SECTION 2.01. ESTIMATED PROJECT COST. (A) The estimated cost of the Project is $11,730,000. Of that amount, approximately $5,044,000 will be funded with grant proceeds and approximately $2,698,000 will be funded through revenues derived from Zone E. The balance of approximately $3,988,000 (defined herein as the Assessed Cost) will be funded through Assessments imposed within the Special Assessment District as provided herein. (B) Unless determined otherwise by subsequent resolution of the Board, the Assessed Cost will be collected, together with Collection Costs, pursuant to the Uniform Assessment Collection Act in not more than ten (10) annual installments. (C) The Assessment rates established in this Initial Assessment Resolution shall be applied by the Assessment Coordinator in the preparation of the preliminary Assessment Roll as provided in Section 2.02 of this Initial Assessment Resolution. SECTION 2.02. ASSESSMENT ROLL. The Assessment Coordinator is hereby directed to prepare, or cause to be prepared, a preliminary Assessment Roll for the Fiscal Year commencing October 1, 2012, in the manner provided in Section 2.04 of the Assessment Procedure Resolution. The Assessment Roll shall include all Tax Parcels within the Special Assessment District which are not otherwise exempted from payment of the Assessments hereunder. The Assessment Coordinator shall apportion the estimated 9 Initial Assessment Resolution Assessed Cost to be funded through Assessments in the manner set forth in this Initial Assessment Resolution. A copy of this Initial Assessment Resolution and the preliminary Assessment Roll shall be maintained on file in the office of the Clerk and open to public inspection. The foregoing shall not be construed to require that the preliminary Assessment Roll be in printed form if the amount of the Assessment for each parcel of property can be determined by the use of a computer terminal or Internet access available to the public. SECTION 2.03. PUBLIC HEARING. There is hereby established a public hearing to be held at 6:00 p.m. on September 4, 2012 in Commission Chambers, 2300 Virginia Avenue, Fort Pierce Florida, at which time the Board will receive and consider any comments on the Assessments from the public and affected property owners and consider imposing the Assessments and authorizing collection pursuant to the Uniform Assessment Collection Act. At the conclusion of the public hearing, the Board will consider adoption of a Final Assessment Resolution as provided for in Section 2.07 of the Assessment Procedure Resolution. SECTION 2.04. NOTICE BY PUBLICATION. District Resolution No.2012-04 authorized publication of notice of the public hearing established hereunder, and such notice has been given in the manner and time provided in Section 2.05 of the Assessment Procedure Resolution. 10 Initial Assessment Resolution SECTION 2.05. NOTICE BY MAIL. District Resolution No. 2012-04 authorized mailing of notice of the public hearing established hereunder, and such notice has been given in the manner and time provided in Section 2.06 of the Assessment Procedure Resolution. [Remainder of page intentionally left blank.] 11 Initial Assessment Resolution ARTICLE III ASSESSMENTS SECTION 3.01. SPECIAL ASSESSMENT DISTRICT. The proposed Special Assessment District shall include the area described in Appendix A attached hereto. SECTION 3.02. IMPOSITION OF ASSESSMENTS. Assessments shall be imposed against property located within the Special Assessment District, the annual amount of which shall be computed for each Tax Parcel in accordance with this Article III. When imposed, the Assessment for each Fiscal Year shall constitute a lien upon Assessed Property as provided in the Assessment Procedure Resolution. Such lien shall be equal in rank and dignity with the liens of all state, county, district or municipal taxes and other non-ad valorem assessments, and except as otherwise provided by law, shall be superior in dignity to all other liens, titles and claims, until paid. SECTION 3.03. APPORTIONMENT APPROACH. (A) The apportionment method based upon the assignment of points to Tax Parcels within the Special Assessment District as described in the Funding Plan is fair and reasonable and is hereby approved and adopted as the apportionment method for the Assessments. (B) The apportionment method is based upon three characteristics: (1) the size or acreage of oceanfront Tax Parcels; (2) the length of the Tax Parcel's Project ocean-frontage; and 12 Initial Assessment Resolution (3) the number of units or the Equivalent Dwelling Units attributable to the Tax Parcel. (C) Nearly all of the Tax Parcels within the Special Assessment District are used and/or zoned for residential purposes. Accordingly, the point system described herein does not include commercial use as a separate apportionment factor but takes account of commercial uses using the Equivalent Dwelling Units factor as explained below. (D) The size of the Tax Parcel is a reasonable factor to consider because, in general, as the size of a lot increases, so does the area vulnerable to erosion. By protecting larger Tax Parcels, the Project will generate greater benefits for those Tax Parcels. (E) The ocean-frontage length of a Tax Parcel can be fairly correlated with loss-of- land benefits because the land lost during a storm or just overtime generally increases with the length of shoreline to which it is exposed. (F) The number of units attributable to a Tax Parcel is also a reasonable factor correlated to the storm damage reduction benefits Tax Parcels will receive by virtue of the Project. The number of units on a Tax Parcel corresponds to a more intense use of the upland Tax Parcel, thus greater level of economic risk, and a corresponding greater number of beneficiaries. (G) These three factors shall be used by the Assessment Coordinator to determine the number of points attributable to each Tax Parcel within the Special Assessment District, 13 Initial Assessment Resolution whether the Tax Parcel is a condominium, single-family home, mobile home, multi-family structure, commercial or vacant land. (H) Under the points-based formula, each Tax Parcel is scored based on: (1) linear feet of Project ocean-frontage -1 point per 10 linear feet; (2) acreage of Tax Parcel -1 point per 0.1 acres; and (3) number of units -dwelling units -1 point per unit. (I) The points assigned to ocean-frontage and acreage fairly reflect the storm damage prevention benefits received by Assessed Properties, balancing the amount of property benefitted with its direct exposure to storms and erosion. (J) The number of units for residential Tax Parcels is equivalent to the number of dwelling units. One condominium equals 1 unit. One single-family residential unit (including mobile homes) equals 1 unit. The number of units for commercial Tax Parcels with active businesses (including multi-family structures) shall be consistent with the assignment of EDUs by the County with respect to construction of the South Hutchinson Island Wastewater Treatment Plant. (K) Vacant Tax Parcels and commercial Tax Parcels with no active business licenses shall be assigned points for ocean-frontage and area, consistent with all other Tax Parcels. For the units category, these Tax Parcels shall be assigned points based upon 25% of the maximum EDUs generated by the County for construction of the South Hutchinson Island Wastewater Treatment Plant. 14 Initial Assessment Resolution (L) For any oceanfront Tax Parcel within the SAD which is not developed and which: (a) acts as a natural buffer for landward Tax Parcel(s) without beach frontage; (b) is dedicated for use, enjoyment or beach access for the benefit of such landward Tax Parcels; and (c) by action of covenant or deed will not be developed during the Project lifetime, it is fair and reasonable to allocate the costs otherwise attributable to such Tax Parcel to the landward Tax Parcel(s), on a pro rata basis, which benefit by the continued undeveloped state of the oceanfront Tax Parcel. Such oceanfront Tax Parcel(s) are in essence an extension of the landward Tax Parcels and exist in an undeveloped state for the benefit thereof, and for purposes hereof, are analogous to facilities or common elements which are owned by a condominium association or are owned jointly by the owners of the Tax Parcel(s). (M) The Assessment rate of $794.88 per point shall be utilized by the Assessment Coordinator in preparing the Assessment Roll. (N) In preparing the preliminary Assessment Roll, the Assessment Coordinator is hereby directed to conduct such inspection and make such inquiries and determinations as are reasonably necessary in order to ensure (1) apportionment of the Assessments in a manner consistent with this Initial Assessment Resolution and the Funding Plan, and (2) that Tax Parcels which are not specially benefited by the Project are excluded from the Assessment Roll. Such excluded parcels shall include Exempt Properties as described in Section 3.06 hereof, and may include any other Tax Parcel for which, either through the 15 Initial Assessment Resolution coding system employed by the Property Appraiser, visual inspection or other means, it becomes apparent to the Assessment Coordinator that such parcel is not appropriate for assessment. (O) It is hereby ascertained, determined, and declared that the method of determining the Assessments as set forth in this Initial Assessment Resolution is a fair and reasonable method of apportioning the Assessed Cost among Assessed Property. SECTION 3.04. APPLICATION OF ASSESSMENT PROCEEDS. Proceeds derived by the District from the Assessments shall be utilized solely to pay for costs associated with the Project which may include repayment of Obligations issued for the purpose of financing the Assessed Cost. SECTION 3.05. COLLECTION OF ASSESSMENTS. Assessments shall be collected, together with Collection Costs, pursuant to the Uniform Assessment Collection Act unless otherwise determined by subsequent resolution of the Board. SECTION 3.06. EXEMPTION. The following are Exempt Properties and not subject to the Assessments contemplated hereunder: (A) Public rights-of-way. (B) Government Property. (C) Undevelopable Property with ocean-frontage less than fifteen (15) feet; provided, however, that the determination of whether a Tax Parcel constitutes Undevelopable Property shall be made using best available data prior to adoption of the 16 Initial Assessment Resolution Final Assessment Resolution or Annual Assessment Resolution (e.g. Property Appraiser information, aerial images or data deemed reliable by the District or its consultants). (D) Costs associated with exempting such Exempt Properties shall be paid with legally available funds of the District other than the Assessments contemplated hereunder. [Remainder of page intentionally left blank] 17 Initial Assessment Resolution ARTICLE IV GENERAL PROVISIONS SECTION 4.01. CONFLICTS. All resolutions or parts of resolutions in conflict herewith are hereby repealed to the extent of such conflict. SECTION 4.02. SEVERABILITY. If any provision of this Resolution or the application thereof to any person or circumstance is held invalid, such invalidity shall not affect other provisions or applications of this Resolution that can be given effect without the invalid provision or application, and to this end the provisions of this Resolution are declared to be severable. [Remainder of page intentionally left blank] 18 Initial Assessment Resolution SECTION 4.03. EFFECTIVE DATE. This Initial Assessment Resolution shall take effect immediately upon its passage and adoption. follows: AFTER MOTION AND SECOND, the vote on this Resolution was as Chair Frannie Hutchinson AYE Vice Chair Tod Mowery AYE Commissioner Chris Craft AYE Commissioner Chris Dzadovsky AYE Commissioner Paula A. Lewis AYE PASSED AND DULY ADOPTED this 21st day of August, 2012. ATTEST: ~~~~ t~ - :try 4.I ~ ~ . ~ F'~~ f` ~' 1~. ~~'.1 f JuF ^~~ .,.,4 - ~:~. r ~_ ~ _~_ . ~, .~ ~- .. z _~~~ ~~ ~_ ~ ~ EROSION DISTRICT BOARD ST. LUCIE COUNTY, FLORIDA Chair APPROVED AS TO FORM AND 19 CORRECTNESS: Initial Assessment Resolution APPENDIX A DESCRIPTION OF SOUTH HUTCHINSON ISLAND BEACH AND DUNE RESTORATION SPECIAL ASSESSMENT DISTRICT The South Hutchinson Island Beach and Dune Restoration Special Assessment District shall consist of all Tax Parcels and/or real property situated in or within Nettles Island, Windmill Village, the Holiday Out condominium, and all Tax Parcels and/or real property east of Route AIA between the Martin County Line and Normandy Beach Park. A-1