HomeMy WebLinkAbout18-258JOSEPH E. SMITH, CLERK OF THE CIRCUIT COURT
SAINT LUCIE COUNTY
FILE # 4518270 01/09/2019 10.42'34 AM
OR BOOK 4220 PAGE 2947 - 2975 Doc Type: RESO
RECORDING: $248.00
ST. LUCIE COUNTY BOARD OF COUNTY COMMISSIONERS
LAKEWOOD PARK MUNICIPAL SERVICE BENEFIT UNIT
INITIAL ASSESSMENT RESOLUTION
ADOPTED DECEMBER 18, 2018
SECTION 1.01.
SECTION 1.02.
SECTION 1.03.
SECTION 1.04.
TABLE OF CONTENTS
PAGE
ARTICLE I
INTRODUCTION
AUTHORITY..................................................................................................1
DEFINITIONS................................................................................................ 2
INTERPRETATION....................................................................................... 5
FINDINGS....................................................................................................... 6
ARTICLE II
NOTICE AND PUBLIC HEARING
SECTION 2.01. ESTIMATED STORMWATER SERVICE COST......................................10
SECTION 2.02. AUTHORITY AND DIRECTION..............................................................10
SECTION2.03. PUBLIC HEARING......................................................................................11
SECTION 3.01.
SECTION 3.02.
SECTION 3.03.
SECTION 3.04.
SECTION 3.05.
SECTION 3.06.
ARTICLE III
ASSESSMENTS
LAKEWOODPARK MSBU........................................................................12
INTERLOCAL AGREEMENT....................................................................12
IMPOSITION OF ASSESSMENTS............................................................12
APPORTIONMENT....................................................................................13
APPLICATION OF ASSESSMENT PROCEEDS.....................................15
COLLECTION OF ASSESSMENTS...........................................................15
ARTICLE IV
GENERAL PROVISIONS
SECTION4.01. CONFLICTS...................................................................................................16
SECTION 4.02. SEVERABILITY.............................................................................................16
SECTION 4.03. EFFECTIVE DATE........................................................................................17
APPENDIX A LAKEWOOD PARK MUNICIPAL SERVICE BENEFIT UNIT
APPENDIX B FORM OF INTERLOCAL AGREEMENT
RESOLUTION NO.2018-258
A RESOLUTION OF THE ST. LUCIE COUNTY BOARD OF COUNTY
COMMISSIONERS RELATING TO THE IMPOSITION AND
COLLECTION OF SPECIAL ASSESSMENTS TO FUND THE
PROVISION OF STORMWATER SERVICES AND FACILITIES TO
PROPERTIES WITHIN THE PROPOSED LAKEWOOD PARK
MUNICIPAL SERVICE BENEFIT UNIT; DESCRIBING THE PROPERTY
TO BE LOCATED WITHIN THE LAKEWOOD PARK MUNICIPAL
SERVICE BENEFIT UNIT; PROVIDING FOR THE IMPOSITION OF
SPECIAL ASSESSMENTS THEREIN; ESTIMATING THE ANNUAL
STORMWATER SERVICE COST TO BE FUNDED THROUGH SPECIAL
ASSESSMENTS; ESTABLISHING THE METHOD OF APPORTIONING
THE SPECIAL ASSESSMENTS AMONG AFFECTED REAL PROPERTY;
DIRECTING THE PREPARATION OF A PRELIMINARY ASSESSMENT
ROLL; APPROVING AN INTERLOCAL AGREEMENT WITH THE FORT
PIERCE FARMS WATER CONTROL DISTRICT RELATED TO THE
PROVISION OF STORMWATER SERVICES TO THE LAKEWOOD
PARK MUNICIPAL SERVICE BENEFIT UNIT; AUTHORIZING AND
DIRECTING STAFF TO TAKE SUCH ACTIONS AS MAY BE
NECESSARY IN FURTHERANCE OF FUNDING THE COST THEREOF
THROUGH SPECIAL ASSESSMENTS; 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 ST. LUCIE
COUNTY AS FOLLOWS:
ARTICLE I
INTRODUCTION
SECTION 1.01. AUTHORITY. This Resolution of the St. Lucie County Board of
County Commissioners is adopted pursuant to the provisions of Chapter 40, Article IV of
the County Code of Ordinances, sections 125.01, 125.66, 197.3632, and 408.0893, Florida
Statutes, and other applicable provisions of law.
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SECTION 1.02. DEFINITIONS. This Resolution constitutes an Initial
Assessment Resolution within the meaning of the Assessment Ordinance. All capitalized
words and terms not otherwise defined herein shall have the meaning set forth in the
Assessment Ordinance. As used in this Resolution, the following terms shall have the
following meanings, unless the context hereof otherwise requires.
"Assessed Property" means the Tax Parcels included on the Assessment Roll and
subject to the Stormwater Assessments contemplated hereunder.
"Assessment Coordinator" means the County Administrator or such person's
designee responsible for coordinating calculation and collection of Assessments as
provided herein.
"Assessment Ordinance" means Chapter 40, Article IV of the County Code of
Ordinances as may be amended from time to time, or its successor in function.
"Assessment Roll" means the assessment roll created pursuant to the Assessment
Ordinance and Section 2.02 hereof that includes a summary description of each Tax Parcel
subject to the Stormwater Assessment, the name of the owner of each Tax Parcel as shown
on the Tax Roll, and the amount of the Stormwater Assessment imposed against each Tax
Parcel.
"Board" means the Board of County Commissioners of St. Lucie County, Florida.
"Collection Costs" means the costs and expenses incurred by the County each year
in administering and collecting the Stormwater Assessments, which may include but are
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not limited to mailing and publication expenses, fees or charges imposed by the Tax
Collector and/or Property Appraiser in accordance with section 197.3632(2), Florida
Statutes, and amounts necessary to account for discounts associated with the early
payment of taxes and non -ad valorem assessments.
"County Attorney" means the County Attorney of the County.
"County Administrator " means the acting chief administrative officer of the
County.
"County" means St. Lucie County, Florida.
"Criteria Manual" means the 'Permit Information and Criteria Manual, Use Of or
Connection to Works of the District (Rev. Aril 12, 2010)".
"District" means the Fort Pierce Farms Water Control District, an independent water
control district organized and existing pursuant to Chapter 2013-256, Laws of Florida and
Chapters 189 and 298, Florida Statutes.
"Drainage System" means the drainage appurtenances, facilities, equipment, and
services owned and/or operated by the District which provides for the collection, storage,
conveyance, reuse and discharge of Stormwater.
"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 County.
"Fiscal Year 2019-20" means the Fiscal Year commencing October 1, 2019.
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"Interlocal Agreement" means the interlocal agreement to be entered into between
the County and the District pursuant to Section 163.01, Florida Statutes and Section 2.02
hereof.
"Lakewood Park Municipal Service Benefit Unit" or "Lakewood Park MSBU"
means the proposed Lakewood Park Municipal Service Benefit Unit as described in Section
3.01 hereof.
"Stormwater Assessment" or "Assessment" means a special assessment, sometimes
referred to as a non -ad valorem assessment, imposed by the County against the Tax Parcels
comprising the Lakewood Park MSBU to fund the annual Stormwater Service Cost.
"Stormwater Improvement" means land, capital facilities, equipment and
improvements acquired or provided to collect, manage, detain, retain, convey or discharge
Stormwater.
"Stormwater Service Cost" means the estimated amount for any Fiscal Year of all
expenditures and reasonable reserves that are properly attributable to the provision of
Stormwater Services to the Lakewood Park MSBU and the imposition and collection of
Assessments under generally accepted accounting principles.
"Stormwater Services" means the services and facilities necessary to enhance the
drainage, conveyance and management of Stormwater generated by the Lakewood Park
MSBU and alleviate conditions of flooding therein, which may include but are not limited
to (A) engineering and related expenses; (B) the provision of Stormwater Improvements;
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(C) operation and maintenance of the Drainage System and Stormwater Improvements,
including extraordinary maintenance; (D) equipment and consumables, (E) billing,
processing and collection of Stormwater Assessments, including customer information
services and appropriate reserves; (F) permitting, inspecting, and reviewing of plans; and
(G) monitoring flows and discharges, (H) periodic reporting to regulatory agencies as
required by active permits, and (I) reporting, legal, engineering, and other consultant
services.
"Stormwater" means the flow of water which results from, and which occurs
following, a rainfall event.
"Tax Parcel" means a parcel of real property to which the 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.
"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.
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;
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and the term "hereafter" means after, and the term "heretofore" means before, the effective
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 Fort Pierce Farms Water Control District owns and operates a Drainage
System comprised of canals, culverts, berms, pumps and other works and facilities which
serve land within and outside District boundaries.
(B) Land within District boundaries is subject to annual charges imposed by the
District to fund operation of the Drainage System.
(C) The Criteria Manual adopted by the District sets forth technical specifications
applicable to, among other things, drainage connections to District canals and the
maximum volumetric flow rates for such connections.
(D) Section 4.13. of the Criteria Manual addresses the Lakewood Park subdivision
which is located in the unincorporated area of the County outside of and adjacent to the
District boundaries, and provides that Lakewood Park may not discharge more than the
volumetric equivalent of 1.0 inch of depth over the area of the subdivision per day into
District facilities without the express written consent of, and agreement with, the District.
(E) The volumetric flow rate is limited in part by water control structures of the
Drainage System operated by the County and located at or near the boundary between
Lakewood Park and the District.
(F) Such flow rate may be inadequate for drainage of Lakewood Park during and
after rainfall events, resulting in conditions of flooding for the subdivision.
(G) In accordance with Section 40-99 of the Assessment Ordinance, the County
has received petitions from the owners of property in Lakewood Park requesting (1)
creation of the Lakewood Park Drainage Municipal Services Benefit Unit, and (2) the
imposition of Assessments against the real property comprising the Lakewood Park MSBU
to fund the costs of improving Stormwater drainage and alleviating conditions of flooding
therein. Approximately 60% of the petitions were in support of creating the Lakewood
Park MSBU.
(H) In light of petitioner approval, the County adopts this Initial Assessment to
undertake the actions required under the Assessment Ordinance to create the Lakewood
Park MSBU and impose Assessments therein to fund annual Stormwater Service Costs
incurred in increasing the volumetric flowrate of Stormwater discharge from the Lakewood
Park MSBU to the District's Drainage System.
(I) The Board is authorized by the Uniform Assessment Collection Act to levy
and collect Assessments, and the Assessment Ordinance established a procedure for the
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levy and collection of Assessments by the Board for the purpose of providing essential
facilities and services such as Stormwater Services.
(J) The Stormwater Services possess a logical relationship to the use and
enjoyment of, and relieve a burden created by and provide a special benefit to the Tax
Parcels comprising the Lakewood Park MSBU by controlling and managing Stormwater
generated therein, and the costs associated with such services may be recovered through
the imposition and collection of Assessments.
(K) Stormwater Services and Stormwater Improvements provide for the proper
and safe collection, storage, control, management, and conveyance of the Stormwater
generated by the Lakewood Park MSBU.
(L) The special benefit conveyed to Assessed Property by the provision of
Stormwater Services includes but is not limited to:
(1) The proper collection, storage, control, management and conveyance
of the Stormwater generated by such property.
(2) Stabilization of or the increase of property value.
(3) Increased safety and better access to property.
(4) Improved appearance.
(5) Rendering property more adaptable to new and higher use.
(6) Alleviation of the burdens caused by stormwater runoff.
(7) Increased use, enjoyment and marketability of property.
E:
(M) Apportionment of the Assessments as described in Section 3.04 hereof is a fair
and reasonable method for apportioning the costs of the Stormwater Services and the
special benefit conveyed thereby among Assessed Property, and bears a reasonable
relationship to the cost of providing the Stormwater Services.
(N) 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 annual Stormwater Service Costs by fairly and reasonably apportioning
such costs among real property specially benefitted by Stormwater Services.
[Remainder of page intentionally left blank]
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ARTICLE II
NOTICE AND PUBLIC HEARING
SECTION 2.01. ESTIMATED STORMWATER SERVICE COST.
(A) The maximum Stormwater Service Cost to be recovered through Stormwater
Assessments for Fiscal Year 2019-20 is estimated to be $73,921.54. The Stormwater Service
Cost will be funded through the imposition of Stormwater Assessments as provided herein.
(B) The apportionment approach approved and adopted in Section 3.04 of this
Initial Assessment Resolution shall be applied by the Assessment Coordinator in the
preparation of the preliminary Assessment Roll for Fiscal Year 2019-20 and each Fiscal Year
thereafter.
SECTION 2.02. AUTHORITY AND DIRECTION. The Assessment
Coordinator and other members of County staff are hereby authorized and directed to take
such actions as may be necessary or desirable in furtherance of imposing and collecting the
Assessments, including but not limited to the following:
(A) Prepare, or cause to be prepared, a preliminary Assessment Roll for Fiscal
Year 2019-20, in the manner provided in Section 40-100(c) of the Assessment Ordinance.
The Assessment Roll shall include all Tax Parcels within the Lakewood Park MSBU. The
Assessment Coordinator shall apportion the estimated Stormwater Service Cost for such
Fiscal Year among the Tax Parcels comprising the Lakewood Park MSBU in the manner set
forth in this Initial Assessment Resolution. A copy of this Initial Assessment Resolution
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and the preliminary Assessment Roll shall be maintained on file in the office of the
Assessment Coordinator 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 Tax Parcel of property can be determined by the use of a
computer terminal or internet access available to the public.
(B) Prepare such additional resolutions as may be necessary or desirable in order
to impose and collect Assessments.
(C) Prepare such agreements by and between the Board and the St. Lucie County
Tax Collector and the St. Lucie County Property Appraiser as may be required by the
Uniform Assessment Collection Act.
(D) Mail and publish any notices required by the Assessment Ordinance,
including mailed and published notice of the public hearing established by Section 2.03
hereof.
(E) Take such other action as may be required by the Assessment Ordinance.
SECTION 2.03. PUBLIC HEARING. There is hereby established a public
hearing to be held at 6:00 p.m. on February 5, 2019 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
adoption of a Final Assessment Resolution in accordance with Section 40.99(f) of the
Assessment Ordinance creating the Lakewood Park MSBU, imposing Assessments on the
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Tax Parcels therein to fund the annual the Stormwater Service Cost, and authorizing
collection of the Assessments pursuant to the Uniform Assessment Collection Act.
ARTICLE III
ASSESSMENTS
SECTION 3.01. LAKEWOOD PARK MSBU. The proposed Lakewood Park
MSBU is described in Appendix A attached hereto.
SECTION 3.02. INTERLOCAL AGREEMENT. Upon conclusion of the public
hearing established in Section 2.03 and adoption of the Final Assessment Resolution
confirming creation of the Lakewood Park MSBU, the County and the District shall enter
into the Interlocal Agreement setting forth the terms by which the District will consent to
and provide for an increase in the permissible maximum volumetric flow rate of
Stormwater discharge from the MSBU into the District's drainage system from 1.0 inches
per day to 2.6 inches per day, and thereby provide for enhanced drainage and Stormwater
Services to the Tax Parcels comprising the Lakewood Park MSBU. The Interlocal
Agreement shall be in substantially the form attached hereto as Appendix B, with such
changes as may be approved by the County Attorney.
SECTION 3.03. IMPOSITION OF ASSESSMENTS. Assessments shall be
imposed against Assessed Property located within the Lakewood Park MSBU, 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
12
Property as provided in the Assessment Ordinance. Such lien shall be equal in rank and
dignity with the liens of all state, county 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 3.04. APPORTIONMENT.
(A) The base amount of the annual Assessment imposed against each Tax Parcel
in the Lakewood Park MSBU shall be determined according to the same fee methodology
and rate structure then imposed by the District against real property within its boundaries
to fund drainage improvements, facilities and services.
(B) The current fee methodology and rate structure imposed by the District
includes a charge of $19.50 per year for each Tax Parcel less than or equal to one acre in
size, with an additional $19.50 charged for each additional acre or fraction thereof.
(C) Such rate is hereby adopted as the base amount for the Assessments to be
imposed by the County hereunder to fund the Stormwater Service Cost for Fiscal Year
2019-20.
(D) In addition to the base amount, the annual Assessment shall be increased as
necessary to reimburse the County for costs incurred in (i) designing and constructing any
improvements necessary or desirable to accomplish the drainage objectives of the Interlocal
Agreement, (ii) developing and collecting the Assessment for Fiscal Year 2019-20, and (iii)
administering the Assessment each year thereafter. Such additional costs may include but
13
are not limited to mailing and publication expenses, costs associated with entering into the
Interlocal Agreement, and annual Collection Costs.
(E) The total Assessment rate for Fiscal Year 2019-20 is $20.87 per Tax Parcel one
acre in size or less, and Tax Parcels larger than one acre shall be assessed twice such
amount. There are currently 3,531 Tax Parcels within the Lakewood Park MSBU, of which
3,520 are one acre or smaller in size and 11 are larger than one acre but smaller than two
acres.
(F) Such rate includes the base amount of $19.50 per Tax Parcel one acre in size or
less, together with Collection Costs and reimbursement to the County for expenses
incurred in developing and implementing the Assessments and entering into the Interlocal
Agreement with the District.
(G) The base Assessment for Fiscal Years after Fiscal Year 2019-20 shall equal the
rate imposed by the District for such Fiscal Year against land within its boundaries.
(H) The total Assessment for Fiscal Years after Fiscal Year 2019-20 may be
increased by up to 20% without requiring additional notice and public hearing prior to
adoption of the annual Assessment Roll.
(I) Notwithstanding anything herein to the contrary, rights of way and
governmentally -owned property shall be excluded from the Assessments contemplated
hereunder.
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(J) 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 annual Stormwater Service Cost among Assessed
Property.
SECTION 3.05. APPLICATION OF ASSESSMENT PROCEEDS. The County
shall remit proceeds of the Assessments, after payment of Collection Costs and payment or
reimbursement to the County for any expenses or costs incurred by the County, to the
District upon receipt from the Tax Collector.
SECTION 3.06. COLLECTION OF ASSESSMENTS. Assessments shall be
collected pursuant to the Uniform Assessment Collection Act commencing with the ad
valorem property tax bill mailed in November, 2019, unless otherwise determined by
subsequent resolution of the Board.
[Remainder of page intentionally left blank]
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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]
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SECTION 4.03. EFFECTIVE DATE. This Initial Assessment Resolution shall
take effect immediately upon its passage and adoption.
AFTER MOTION AND SECOND, the vote on this Resolution was as follows:
Commissioner Linda Bartz, Chair AYE
Commissioner Cathy Townsend, Vice Chair ABSENT
Commissioner Chris Dzadovsky AYE
Commissioner Frannie Hutchinson AYE
Commissioner Sean Mitchell AYE
PASSED AND DULY ADOPTED this 181h day of December, 2018.
ATTEST:
Deputy Clerk
BOARD OF COUNTY COMMISSIONERS
ST. LUCIE COUNTY, FLORIDA
d"- -4,, &- 4-1�-'
Chair
APPROVED AS TO FORM AND
CORRECTNESS:
17
APPENDIX A
DESCRIPTION OF
LAKEWOOD PARK MUNICIPAL SERVICE BENEFIT UNIT
A PARCEL OF LAND LYING IN SECTIONS 1,2, 11,12,13 AND 14, T-34-S, R-39-E. ST.
LUCIE COUNTY, FLORIDA. SAID PARCEL BEING MORE PARTICULARLY
DESCRIBED AS FOLLOWS:
THE WEST 1/2 OF SECTION 1, T-34-S, R-39-E; AND THE EAST 3/ OF SECTION 2,
T-34-S, R-39-E; AND EAST '/2 OF SECTION 11, T-34-S, R-39-E AND; THE WEST Y2
OF SECTION 12, T-34-S, R-39-E AND; THE NORTH Y2 OF THE NORTHWEST '/4 OF
SECTION 13, T-34-S, R-39-E AND; THE NORTH '/2 OF THE NORTHEAST % OF
SECTION 14, T-34-S, R-39-E.
LESS AND EXCEPT ALL ROAD AND CANAL RIGHT OF WAYS OF RECORD AND
ALL COUNTY OWNED PARCELS OF RECORD.
F."m
APPENDIX B
FORM OF INTERLOCAL AGREEMENT
I:al
Agreement with Tax Collector
INTERLOCAL AGREEMENT C
BETWEEN TAX COLLECTOR AND ST. LUCIE
COUNTY FOR LAKEWOOD PARK DRAIANGE MSBU
THIS AGREEMENT is made and entered into this I I day of ikCcm btr 2019,
by and between the Board of County Commissioners of St. Lucie County, Florida, whose address
is 2300 Virginia Avenue, Fort Pierce, Florida (hereinafter referred to as the "County"), and the St.
Lucie County Tax Collector, a constitutional officer of the State of Florida, whose address is 2300
Virginia Avenue, Fort Pierce, Florida (hereinafter referred to as "Tax Collector").
WHEREAS, the County intends to levy non -ad valorem special assessments against
residential properties within the boundaries of the area known as Lakewood Park Drainage
Municipal Services Benefit unit (the "LAKEWOOD PARK DRAINAGE MSBU"); and
WHEREAS, the purpose of the levy is to provide financing of infrastructure to provide
potable water and fire protection improvements to the properties within the boundaries of the
"Lakewood Park Drainage MSBU"; and
WHEREAS, the County is authorized to impose non -ad valorem assessments and by
resolution has expressed its intent to use the uniform method of notice, levy, collection and
enforcement of such assessments, as authorized by Section 197.3632, Florida Statutes; and
WHEREAS, the uniform methodology with its enforcement provisions including the use
of tax certificates and tax deeds for enforcing against any delinquencies, is more fair to the
delinquent property owner than traditional lien foreclosure methodology; and
WHEREAS, the uniform method will provide for more efficiency of collection by virtue
of the assessment being on the tax bill issued by the Tax Collector which will produce positive
economic benefits to the County; and
Agreement with Tax Collector
WHEREAS, the uniform methodology will tend to eliminate confusion and promote local
government accountability; and
WHEREAS, Section 197.3632(2) , Florida Statutes, provides that the County shall enter
into a written agreement with the Tax Collector for reimbursement of necessary administrative
costs incurred in implementing said section; and
WHEREAS, Section 197.3632(7), Florida Statutes, provides that the County shall bear all
costs associated with any separate notice in the event Tax Collector is unable to merge a non -ad
valorem assessment roll to produce the annual tax notice; and
WHEREAS, Section 197.3632(8)(c), Florida Statutes, provides that the County shall
compensate the Tax Collector for actual costs of collection of non -ad valorem assessments.
NOW, THEREFORE, for and in consideration of the foregoing, including mutual terms,
covenants and conditions herein contained, the parties do contract and agree as follows:
ARTICLE 1
RECITATIONS:AUTHORIY
This Agreement is entered into pursuant to the Florida Interlocal Cooperation Act of 1969;
Sections 163.01 and 197.3632 Florida Statutes. This Agreement embodies the whole understanding
of the parties. There are no promises, terms, conditions, or obligations other than those contained
herein, and this Agreement shall supersede all previous telecommunications, representations, or
agreements, either verbal or written between the parties. The above representations are true and
correct and incorporated herein.
ARTICLE Il
PURPOSE
The purpose of this Agreement is to establish the terms and conditions under which the Tax
Collector shall collect and enforce the collection of non -ad valorem assessments levied by the
County from time to time to include reimbursement by the County to the Tax Collector for actual
costs of collection pursuant to Section 197.3632(8)(c) , Florida Statutes; any costs involved in
separate mailings because of non- merger of any non -ad valorem assessment roll of the County,
pursuant to Section 197.3632(7), Florida Statutes; and for necessary administrative costs, including,
but not limited to, those costs associated with personnel, forms, supplies, data
2
Agreement with Tax Collector
processing, computer equipment, postage and programming which attend all of the collection
and enforcement duties imposed upon the Tax Collector by the uniform methodology, as
provided in Section 197.3632(2), Florida Statutes. It is the intent of the parties hereto that this
Agreement and the terms and conditions hereof shall govern those non -ad valorem assessment
programs implemented and maintained by the County for purposes of funding potable water
and fire protection improvements to parcels within the Lakewood Park Drainage Municipal
Services Benefit Unit.
ARTICLE III
TERM
The term of this Agreement shall commence on January 1, and shall run through December 31,
the date of signature of the parties notwithstanding, and shall automatically be renewed thereafter for
successive periods not to exceed one (1) year each. However, the County shall inform the Tax Collector,
as well as the St. Lucie County Property Appraiser (the "Property Appraiser") and the Florida
Department of Revenue, by January 10 in any calendar year in which it intends to discontinue use of
the uniform method of collecting each such assessment pursuant to Section 197.3632(6), Florida
Statutes.
ARTICLE IV
COMPLIANCE WITH LAWS AND REGULATIONS
The parties shall comply with all statutes, rules and regulations pertaining to the levy
and collection of non -ad valorem assessments by, and any resolutions promulgated by the
County not inconsistent with, nor contrary to, the provisions of Sections 197.3632 and
197.3635, Florida Statutes, or successor statutory provisions and all applicable rules
promulgated by the Department of Revenue and their successor rules.
This Agreement incorporates the provisions of Section 197.3632, Florida Statutes as
they exist on the date of execution and as they may be from time to time be amended or
renumbered.
ARTICLE V
DUTIES AND RESPONSIBILITIES OF THE COUNTY
The County agrees, covenants, and contracts to:
(A) Provide written notice to the Tax Collector, which notice shall include a
certified copy of the Resolution creating the Lakewood Park Drainage MSBU.
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Agreement with Tax Collector
(B) Provide the Tax Collector with copies of all other resolutions relating to the
Lakewood Park Drainage MSBU, including but not limited to any resolution approving a special
assessment roll and authorizing a change in the amount of the special assessment levied against
any parcel of property within the Lakewood Park Drainage MSBU.
(C) The County shall, in writing, notify the Tax Collector of the representative(s)
authorized to submit a correction on DR Form 409A. The County shall also notify the Tax Collector
in writing of the official authorized to submit the factors.
(D) The County shall provide the Tax Collector, thirty (30) days prior to presentation
of certified rolls, all proposed details regarding yearly billing, prepays, payoffs during term, payoffs
after first billing (ie: amortization) and other costs that may be added after prepays. The parties
mutually agree to negotiate a format that is acceptable to both parties. The Tax Collector reserves
the right to reject the proposed format of the data if it is not compatible with the current collection
system and he has not been involved in the development of the format.
(E) By September 15 of each calendar year, the County, acting through an authorized
agent thereof, shall officially certify to the Tax Collector the non -ad valorem assessment roll, on
compatible electronic medium, tied to the property parcel identification number, and otherwise
conforming in format to that contained on the ad valorem tax rolls submitted by the Property
Appraiser to the Department of Revenue. The County shall post the non -ad valorem assessment
roll and shall exercise its responsibility that such non -ad valorem assessment roll be free of errors
and omissions. The County shall inform the Tax Collector, as well as the Property Appraiser and
the Department of Revenue by January 1 Oth if it intends to discontinue use of the uniform method
of collection for the applicable non -ad valorem assessment.
(F) Timely reimburse the Tax Collector for actual collection costs incurred pursuant to
Section 197.3632, Florida Statutes.
(G) Timely reimburse Tax Collector for necessary administrative costs for the
collection and enforcement of the applicable non -ad valorem assessment by the Tax Collector
pursuant to Section 197.3632(2), Florida Statutes, to include, but not limited to, those costs
associated with personnel, forms, supplies, data processing, computer equipment, postage and
programming. The parties acknowledge and agree that a good faith estimate of the cost of
collection, based on prior experience, exceeds two percent (2%) of the total collection. However,
in order to keep costs as low as possible, the Tax Collector agrees to accept two percent (2%) of
the collection as his reimbursement. If, due to unusual or extenuating circumstances, the Tax
Collector's necessary administration costs of performing the services required by this agreement
4
Agreement with Tax Collector
exceed the usual and expected compensation provided for in this paragraph, the District agrees
to pay any additional sums required to fully reimburse the Tax Collector for necessary
administrative costs as documented by the Tax Collector.
(H) Timely pay for or alternatively to timely reimburse the Tax Collector for any
separate tax notice necessitated by the Tax Collector not being able to merge the non -ad
valorem assessment roll pursuant to Section 197.3632(7), Florida Statutes.
(I) All assessments shall become liens by operation of law as specified in Section
197.122 F.S.
�I YC�1 N DIL"A
DUTIES OF THE TAX COLLECTOR
The Tax Collector agrees, covenants and contracts to:
(A) Merge all rolls, prepare a collection roll and prepare a combined notice for both
the ad valorem and non -ad valorem assessments in accordance with Chapter 197, any
applicable rules promulgated by the Department of Revenue and in accordance with any
specific rules and resolutions adopted by the County, so long as said rules and resolutions shall
themselves not be inconsistent with or contrary to the provisions of Chapter 197, specifically
Sections 197.3632 and 197.3635, Florida Statutes.
(B) Collect the non -ad valorem assessments complying with the provisions of this
agreement, and remit the funds to the County on a monthly basis, less the deductions allowed
in Article V. paragraph G of this agreement.
(C) Deposit all collections of special assessments in the same account used for
collection of ad valorem taxes; however, the Tax Collector shall provide a statement to the
County showing the amount of special assessments collected.
(D) If the Tax Collector discovers any errors omissions on any roll, request the District
to file a corrected roll or the correction of the amount of any assessment by filing with the Tax
Collector a certificate of correction with a copy to the Property Appraiser and the Department
of Revenue, pursuant to applicable rules provided by the Department of Revenue.
5
Agreement with Tax Collector
(E) Upon determining that a separate mailing is required pursuant to Section
197.3632(7), Florida Statutes, mail or require the District to mail a separate notice of the
particular non -ad valorem assessment.
ARTICLE VII
MISCELLANEOUS
(A) The parties acknowledge that the Tax Collector is entering this agreement
without any determination that the County is legally authorized or qualified to collect its non -
ad valorem assessments pursuant to Section 197.3632, Florida Statutes. It is understood that it
is his ministerial duty and he has no authority to refuse that duty; question compliance with
Chapter 197 Florida Statute; determine the legality of the assessment or determine the
constitutionality of any lien resulting from nonpayment of the assessment. In recognition of
all of the above, the County shall, to the extent permitted by law, indemnify and save harmless
and defend the Tax Collector, its agents, servants, and employees from and against any and all
claims, liability, losses, or causes of action which may arise from any misconduct, improper
action, negligent act or omission of the County, its servants, or employees in the performance
of services under this Agreement.
(B) Any alteration, variation, modification, extension, renewal, or waiver of the
provisions of this Agreement shall be valid only when reduced to writing, duly authorized,
and signed by all parties. Any amendment must be entered prior to January 1 of the tax year in
which such amendment is to become effective. This Agreement and any amendment shall be
filed with the Clerk of the Circuit Court for St. Lucie County, Florida, and shall be effective as
of the date of such filing.
(C) This Agreement shall continue from year to year unless terminated by either
party for any reason, provided, however, that the party desiring to terminate must give written
notice of such termination on or before June 30 preceding January 1 of the year the Agreement
shall stand terminated.
(D) All notices or other communications hereunder shall be in writing and shall be
deemed duly given if delivered in person or sent by certified or registered mail, return receipt
requested, and addressed as follows:
R
If to the County
St. Lucie County
Administrator 2300 Virginia
Avenue, Annex Fort Pierce,
Florida 34982
If to the Tax Collector
St. Lucie County Tax
Collector 2300 Virginia
Avenue
Fort Pierce, Florida 34982
Agreement with Tax Collector
With a copy to:
St. Lucie County Attorney
2300 Virginia Avenue,
Annex Fort Pierce, Florida
34982
With a copy to:
St. Lucie County Tax Collector
General Counsel
2300 Virginia Avenue
Fort Pierce, Florida 34982
(E) This Agreement constitutes the entire agreement between the parties with respect to
the subject matter, and supersedes all prior oral or written agreements between the parties.
(F) This Agreement shall be interpreted as a whole unit, and section headings are for
convenience only. All interpretations shall be governed by the laws of the State of Florida.
(G) This Agreement has been entered into for the sole benefit and protection of the
parties and no other person or entity shall have any right of action under or by reason of this
Agreement.
(H) This Agreement shall be filed with the Clerk of the Circuit Court of St. Lucie
County, Florida, for recording in the public records of the County.
(I) In accordance with Section 163.01(11), Florida Statutes, this Agreement shall
be deemed effective as of the date of filing with the Clerk of the Circuit Court as provided in
subparagraph (H) above.
7
Agreement with Tax Collector
IN WITNESS WHEREOF, the parties have hereunto set their hands and seals and
have caused these presents to be signed by their duly authorized officers. the date first
above written.
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