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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 ,n , r' 0` 0WmZ0 0 0 Ma o0 z �nm NaZ80 V � N C i c�o?n mg -< os � o s A O N= N m ° n M n C f�C y C'i 4 C z 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, 1 Underlined passages are added. StFu .k *Fe passages are deleted. 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: 2 Underlined passages are added. StF ck thre passages are deleted. 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: -r Deputy Clerk BOARD OF COUNTY COMMISSIONERS ST. LUCIE COPPT i -F BY: Chair an APPROVED TO FORM AN CO ES �e BY: County Attorne 3 Strunk th�^„^4 passages are deleted. Underlined passages are added. 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 ELR/lb