HomeMy WebLinkAbout16-020ORDINANCE NO. 16-020
AN ORDINANCE AMENDING ORDINANCE NO. 15-006,
"ECONOMIC DEVELOPMENT AD VALOREM TAX EXEMPTION —
EXPERT SHUTTER SERVICES, INC.", WHICH ESTABLISHED AN
EXEMPTION FROM CERTAIN AD VALOREM TAXATION FOR
EXPERT SHUTTER SERVICES, INC. FOR EXPANSION OF AN EXISTING
BUSINESS; AMENDING THE ADDRESS OF THE EXPANSION FROM
1605 S.W. MACEDO BLVD., PORT ST. LUCIE, FLORIDA TO 668 SW
WHITMORE DRIVE, PORT ST. LUCIE, FLORIDA; AMENDING THE
COMMENCEMENT DATE OF THE EXEMPTION FROM THE DATE OF
BOARD ADOPTION OF ORDINANCE NO. 15-006 TO JANUARY 1,
2017; AMENDING THE EXPIRATION DATE OF THE EXEMPTION TO
SIX (6) YEARS FOLLOWING THE APPLICATION OF THE EXEMPTION
TO THE BUILDING EXPANSION; PROVIDING A SEVERABILITY
CLAUSE; PROVIDING AN EFFECTIVE DATE
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WHEREAS, the Board of County Commissioners of St. Lucie County, Florida, has made the
following determinations:
I. On May 19, 2015, the Board adopted Ordinance No. 15-006, known as "Economic
Development Ad Valorem Tax Exemption — Expert Shutter Services, Inc.," which established an
exemption from ad valorem taxation of the assessed value of planned improvements to property
owned by Expert Shutter Services, Inc. for expansion of a manufacturing building pursuant to St.
Lucie County Ordinance No. 92-24, "Economic Development Ad Valorem Tax Exemption
Regulations of St. Lucie County, Florida;" and,
2. The site of the planned expansion is located on a corner and has been assigned
the address of 668 SW Whitmore Drive, Port St. Lucie, Florida, rather than the address of 1605
S.W. Macedo Boulevard, Port St. Lucie, Florida, which was referenced in Ordinance No. 15-006;
and,
3. Article IV, Expiration Date, of Ordinance No. 15-006 provides for the Economic
Development Ad Valorem Tax Exemption grated to Expert Shutter Services, Inc., to be for six (6)
years from the date of the Board's adoption of Ordinance No. 15-006; and,
4. Pursuant to the exemption schedule set forth in Article II, Procedure, of
Ordinance No. 15-006, the amount of the exemption during Year 1 of the exemption period will
be one hundred (100%) of the assessed value of the required improvement; and,
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5. The proposed improvements subject to the exemption will be completed after
January 1, 2016 but prior to December 31, 2016; and,
6. Pursuant to Section 192.042, Florida Statutes (2016), improvements or portions
not substantially completed as of January 1 of each year shall have no value placed on them for
purposes of property tax assessment; and,
7. Based on the schedule set forth in Article II, Procedure, of Ordinance No. 15-006,
Expert Shutter Services, Inc. would receive an exemption equal to one hundred percent of the ad
valorem assessment for tax year 2016.
8. As the required improvements will not be subject to an ad valorem assessment
until 2018, it is appropriate to amend Article II and Article IV to amend the exemption phase out
schedule and the effective date by one additional year to January 1, 2017.
NOW, THEREFORE, BE IT ORDAINED by the Board of County Commissioners of St. Lucie
County, Florida, as follows:
PART A. Article II, Procedure, of Ordinance No. 15-006 is hereby amended to read as
follows:
ARTICLE II
Procedure
After consideration of the report of the Property Appraiser and in accordance with the
procedure set forth in County Ordinance 92-24, "Economic Development Ad Valorem Tax
Exemption Regulations of St. Lucie County, Florida:. The Board grants and establishes an
exemption from ad valorem taxation of the assessed value of Expert Shutter Services, Inc., 3405
S.W. MaGedn Rhod , for the building expansion located at 668 SW Whitmore Drive Port St. Lucie,
Florida, in accordance with the following exemption phase out schedule for the tax years listed
below:
Year 2017
- 100%
Year 2018
- 90%
Year 2019
- 80%
Year 4 2020
- 60%
Year 5 2021
- 40%
Year 6 2022
- 20%
No exemption shall be granted on the land on which improvements are made by Expert
Shutter Services, Inc.
PART B. Article VI, Expiration Date, of Ordinance No. 15-006 is hereby amended to read
as follows:
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ARTICLE IV
Expiration Date
The Economic Development Ad Valorem Tax Exemption granted to Expert Shutter
Services, Inc., as an expanding business shall be for six (6) years from the date
9f th'S GFEI-nance the exemption is applied to the ad valorem assessment of the building
expansion.
PART C. SEVERABILITY.
If any portion of this Ordinance is for any reason held or declared to be unconstitutional,
inoperative, or void, such holding shall not affect the remaining portions of this Ordinance. If
this Ordinance or any provision thereof shall be held to be inapplicable to any person, property
or circumstance, such holding shall not affect its applicability to any other person, property or
circumstance.
PART D. EFFECTIVE DATE.
This Ordinance shall take effect upon receipt of notice of filing with the Department of
State.
PART E. ADOPTION.
After motion and second, the vote on this Ordinance was as follows:
Commissioner Dzadovsky, Chairman AYE
Commissioner Mowery, Vice Chairman AYE
Commissioner Bartz AYE
Commissioner Hutchinson AYE
Commissioner Townsend AYE
PASSED AND DULY ADOPTED this 6th day of December, 2016.
ATTEST:
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Deputy Clerk
BOARD OF COUNTY COMMISSIONERS
ST. LUCIE COPPT i -F
BY:
Chair an
APPROVED TO FORM AN
CO ES
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BY:
County Attorne
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December 14, 2016
Honorable Joseph E. Smith
Clerk of the Circuit Court
St. Lucie County
2300 Virginia Avenue
Fort Pierce, Florida 34982
Attention: Ms. Melissa Upton
Dear Mr. Smith:
Pursuant to the provisions of Section 125.66, Florida Statutes, this will acknowledge receipt of your
electronic copy of St. Lucie County Ordinance No. 16-020, which was filed in this office on December 14,
2016.
Sincerely,
Ernest L. Reddick
Program Administrator
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