Resolution No. 2023-049Rd,
CLER ' M, CITY OF CLERMONT
« RESOLUTION NO.2023-049R
A RESOLUTION OF THE CITY OF CLERMONT OF LAKE COUNTY,
FLORIDA, RE -ADOPTING AND AFFIRMING THE FINAL LEVYING
OF AD VALOREM TAXES FOR FISCAL YEAR 2023-2024; PROVIDING
FOR COLLECTION OF TAXES; PROVIDING FOR AN EFFECTIVE
DATE.
WHEREAS, the City of Clermont of Lake County, Florida, on September 20, 2023,
adopted Fiscal Year Final Millage Rate following a public hearing as required by Florida Statute
200.065; and
WHEREAS, a portion of the revenue for the City's 2023-2024 fiscal year general
government budget must be raised from the assessment and levy of an ad valorem tax on each
dollar of taxable property in the City of Clermont, Florida; and
WHEREAS, the gross taxable value for operating purposes not exempt from
taxation within Lake County has been certified by the Lake County Property Appraiser to
the City of Clermont as $4,893,954,520; and
WHEREAS, by Notice dated November 15, 2023, the City was notified by the Florida
Department of Revenue that the advertised notice for the above -stated public hearing was in
violation of the notice requirements as provided by law due to an understatement of the ad
valorem tax revenue to be received by the City; and
WHEREAS, the understatement resulted from inadvertent miscalculation due to tax
revenue related to the Community Redevelopment Agency not being included; and
WHEREAS, by State law, the City can correct the inadvertent violation of law by
readopting the Final Levying of Ad Valorem Taxes for fiscal year 2023-2024; and
WHEREAS, the City of Clermont of Lake County, Florida on November 28, 2023 held
a public hearing advertised and published as provided by law in accordance with the above
referenced November 15, 2023 Notice.
NOW, THEREFORE, BE IT RESOLVED, by the City of Clermont of Lake
County, Florida, that:
1. The above -stated whereas clauses are found to be true and correct and adopted herein by
reference.
2. Resolution 2023-036R previously approved by the Clermont City Council on September
20, 2023 is affirmed and re -adopted approving Fiscal Year 2023-2024 final operating
millage rate as 5.0600 mills which is greater than the rolled -back rate of 4.6205 mills
by 9.51 %.
CAR ' M, CITY OF CLERMONT
�d« RESOLUTION NO.2023-049R
3. This resolution shall take effect immediately upon its adoption and shall be effective nunc
pro tunc.
DULY ADOPTED at a public hearing this 28 h day of November, 2023
CITY OF CLERMONT
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Tim Murry, ay
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Tracy Ackroyd owe, MMC
City Clerk
Daniel F. Mantzaris, City Attorney
g Florida Department of Revenue
Property Tax Oversight
kdIs
FLORIDA
5050 West Tennessee Street, Tallahassee, FL 32399
November 15, 2023
Brian M. Bulthuis, City Manager
City of Clermont
685 West Montrose Street
Clermont, FL 34711
Re: Truth in Millage (TRIM) Certification
Dear Mr. Bulthuis:
Jim Zingale
Executive Director
florid arevenue.corn
The Department of Revenue (Department) has reviewed the millage certification documents
submitted by your taxing authority under sections 200.065 and 200.068, Florida Statutes (F.S.).
The following errors are violations of the Truth in Millage (TRIM) law. Your taxing authority must
correct the errors immediately or be subject to the loss of revenue sharing and ad valorem
revenues from millage in excess of the rolled -back rate.
FINDINGS OF FACT
The ad valorem proceeds in the Budget Summary advertisement were calculated
using less than 95 percent of the gross taxable value, as required by s.
200.065(2)(a)1, F.S. The ad valorem proceeds were understated by approximately
$333,468 or 1.4 percent (see attached copy for correct calculations).
CONCLUSIONS OF LAW
Section 200.065(2)a)1, F.S., requires each taxing authority, in calculating the
millage, to use not less than 95 percent of taxable value the property appraiser
certified. This is 95 percent of the gross taxable value appearing on line 4 of Form
DR-420. The taxing authority must apply the millage to at least 95 percent of actual
proceeds. Use of less than 95 percent of the gross taxable value constitutes non-
compliance with ss. 200.065(2)(a)1 and (3)(1), F.S., as well as Rule 12D-17.005
(2)(c)3., F.A.C.
OPPORTUNITY TO REMEDY
The law provides the taxing authority the opportunity to correct these violations by readvertising,
holding a rehearing and recertifying compliance under s. 200.065(13), F.S.
Within 15 days of receipt of this notice, the taxing authority must post the Notice of Proposed
Tax Increase (with applicable violation clause) and Budget Summary advertisements.
Brian M. Bulthuis, City Manager
November 15, 2023
Florida Department of Revenue
Page 2
Section 200.065(13)(b) and (c), F.S., establishes the requirements stated in this letter. Section
200.065(12), F.S., requires the taxing authority to hold a new millage and budget hearing two to
five days following publication of the advertisement.
After advertising and holding the new final hearing, please forward the following to the Property
Tax Oversight TRIM office:
• Copies of the advertisements (full page from newspaper) with proofs of publication
• A copy of the resolution/ordinance adopting the millage
• A copy of the resolution/ordinance adopting the budget; and
• Certification of Compliance (Form DR-487)
By copy of this notice, the Department is notifying and directing the tax collector to withhold ad
valorem tax revenue collected in excess of the rolled -back rate until the taxing authority meets
the requirements of law.
By copy of this notice, the Department is notifying the Refunds and Revenue Distribution
process of the General Tax Administration program to proceed under ss. 200.065(13)(a),
218.23(1), and 218.63(2), F.S., and Chapter 12D -10, Florida Administrative Code, to withhold
revenue sharing funds until the taxing authority corrects its noncompliance or, if not corrected,
for 12 months following the Department's determination of noncompliance. If the taxing authority
does not correct its noncompliance, the Department will deposit the withheld funds into the
General Revenue Fund.
If the taxing authority fails to correct these violations in the manner described in
s. 200.065(13), F.S., and does not recertify compliance to the Department after readvertising
and holding the rehearings, the taxing authority will forfeit its state revenue sharing funds and ad
valorem proceeds in excess of the rolled -back rate. If the taxing authority recertifies compliance
and the Department determines the recertification is not in compliance with s. 200.065, F.S., the
same consequences will occur.
This determination applies only to the TRIM certification requirements. The Department will
send a determination regarding the maximum millage levy requirements of s. 200.065(5), F.S.,
in a separate notice.
If the taxing authority believes the certification submitted does not support the Department's
determination, please consider the following notice.
NOTICE OF RIGHTS
You may have the right to seek an administrative determination of the facts in this matter under
chapter 120, F.S., by filing a petition for administrative hearing with the Department's clerk in the
Office of General Counsel, Post Office Box 6668, Tallahassee, Florida 32314- 6668. Any such
petition must meet the requirements of ch. 28-106, Florida Administrative Code, and should be
filed, and received, within 15 days from receipt of this notice. Such administrative tribunal has
no equitable or injunctive powers under Florida Law. Under section 200.065, F.S., mediation is
not available in any administrative dispute of the type of agency action announced in this notice.
Brian M. Bulthuis, City Manager
November 15, 2023
Florida Department of Revenue
Page 3
If you proceed with the administrative determination and are unsuccessful and you do not
correct the noncompliance as outlined in this notice, your ability to levy ad valorem taxes, based
on the violations stated in this letter, will be seriously in question.
You may also have the right to adjudicate this matter before a circuit court under ch. 86, F.S.,
and applicable Florida law.
You have the right to seek judicial review of this order as provided in section 120.68, F.S., by
the filing of a Notice of Appeal as provided in Rule 9.110, Florida Rules of Appellate Procedure,
with the Department's clerk in the Office of General Counsel, Post Office Box 6668,
Tallahassee, Florida 32314-6668 and by filing a copy of the Notice of Appeal accompanied by
the applicable filing fees with the appropriate District Court of Appeal. This Notice of Appeal
must be filed within 30 days from the date of this order.
If you have any questions, please contact Wyatt Peters at (850) 617-8921.
Sincerely,
-*,-R�� %-U�
Rene Lewis, Program Director
Property Tax Oversight
cc: Honorable David W. Jordan
Lake County Tax Collector
Andrea Hunter, Revenue Program Administrator
Florida Department of Revenue
Refunds and Revenue Accounting
GS/#45.07