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R-2015-06 CITY OF CLERMONT RESOLUTION NO. 2015-06 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CLERMONT, LAKE COUNTY,FLORIDA,ELECTING TO USE THE UNIFORM METHOD OF COLLECTING NON-AD VALOREM ASSESSMENTS FOR MORE THAN ONE YEAR LEVIED IN CLERMONT,FLORIDA;STATING A NEED FOR SUCH LEVY; PROVIDING FOR THE MAILING OF THIS RESOLUTION; AND PROVIDING AN EFFECTIVE DATE. NOW,THEREFORE, BE IT RESOLVED by the City Council of the City of Clermont, Lake County, Florida that: SECTION 1 AUTHORITY This Resolution of the City of Clermont, Florida is adopted pursuant to Section 197.3632, Flonda Statutes, and other applicable provisions of law. SECTION 2 FINDINGS (A) The City Council of Clermont, Florida intends to use the uniform method for collecting non-ad valorem assessments for more than one year within the area encompassed by the City boundanes (the legal description and map of which is attached hereto as Exhibit A and incorporated herein), to include any property annexed into the City by future act of the City Council, as authorized by Section 197.3632, Florida Statutes, which will allow such assessments to be collected annually, commencing in November 2015, in the same manner as provided for ad valorem taxes. (B) The City Council held a duly advertised public hearing on February 24,2015 for the purpose of considering the adoption of this Resolution,proof of publication of such heanng being attached hereto as Exhibit B. SECTION 3 UNIFORM METHOD OF COLLECTING NON-AD VALOREM ASSESSMENTS. (A) Commencing with the ad valorem tax bills issued in November, 2015, the City of Clermont hereby announces its intention to use the uniform method of collecting non- ad valorem assessments for more than one year as authorized in Section 197.3632, Flonda Statutes,as amended,for collecting non-ad valorem assessments for the cost of providing capital infrastructure and essential services necessary to advance the purposes of the City including, but not limited to, the provision or recovery of expenditures associated with fire rescue services, facilities and programs. (B) The City of Clermont hereby determines that the levy of such assessments is needed to fund the cost of providing such capital infrastructure and essential services to property located within the City boundaries. 1 CITY OF CLERMONT RESOLUTION NO. 2015-06 (C) Adoption of this Resolution is solely for the purpose of complying with the statutory requirements that the City publicly announce to the Florida Department of Revenue, the Lake County Property Appraiser, and the Lake County Tax Collector before March 1 that it intends to use the uniform method of collection for non-ad valorem assessments. (D) Upon adoption,the City Manager,or his designee,is hereby directed to send a copy of this Resolution by United States mail to the Florida Department of Revenue,the Lake County Property Appraiser,and the Lake County Tax Collector by March 10,2015. SECTION 4 CONSTRUCTION; EFFECTIVE DATE This Resolution shall be liberally construed to effect the purposes hereof and shall become effective immediately upon adoption. 2 CITY OF CLERMONT RESOLUTION NO. 2015-06 DONE AND RESOLVED,by the City Council of the City of Clermont, Lake County, Florida this 24th day of February, 2015. r r�g Y,1).J . , CITY OF CLERMONT, FLORIDA rile tt�l,Yr.��t, „�� , '��' � �S{41`a.� �` �r f'a` ;r r ' ire,t) "' .01 moira, fti` " . tr+l t M ! •'r AV By., � t Gail L. Ash, Mayor , f 1 ii s 1 .r� ...��i// Tracy Ackro a, City Clerk I Approved as to form and legality: Daniel. • zaris, City Attome EXHIBIT A LEGAL DESCRIPTION/MAP OF THE CITY % V ' 1,r ,-- 0 '" �G (D f 4 re 0 (t) i ii " , D v • o •-< 3 (D O o ,�.1 ,n r !J- y r T.".' 1' Iii T� .-,►. .,j 1. .. , - ........_. , . (1 .---..4 - i ;1 - r 4fplt1 -.,. ...- tet- ' • I ;a -{ ii o . 7 CITY OF CLERMONT RESOLUTION NO. 2015-05 EXHIBIT B PROOF OF PUBLICATION Orlando Sentinel February 23, 2015 City of Clermont 685 W Montrose Clermont,FL 34711 Attn Marilyn Rodriguez,City Clerk's office RE Notice of Intent to Use Uniform Method of Collecting Non-Ad Valorem Assessments and Notice of Public Hearing To Whom It May Concern This is to verify that the City of Clermont advertisements did run in The Lake Edition of THE ORLANDO SENTINEL on the following date(s) Date Section Size 2/2/2015 Lake 3col x 7" 2/9/2015 Lake 3col x 7" 2/16/2015 Lake 3col x 7" 2/23/2015 Lake 3col x 7" Cost $222 60 each ad Total Cost $890 40 ,V" Knsti offel Multimedia Sales Manager Advertising Department Subscribed and sworn before me this day February 23, 2015_in the county of Lake / ACV)2 f( `/.i_ 1�.<<_k ��1,L.c.t1 ) .� L nda Jeanne e Adkins LINDA JEANNINE ADKINS j 1, MY COMMISSION 1 FF 033320 m " EXPIRES November 3,2017 of ftee Bonded Thru Budget Notary Services UNIFORM COLLECTION AGREEMENT THIS AGREEMENT made and entered into this 24th day of February, 2015, by and between the City of Clermont ("Municipality") whose address is 685 West Montrose Street, Clermont, Florida 34711, and the Office of the Lake County Tax Collector, by and through the Honorable Bob M-cKee, Lake County Tax Collector, whose address is Lake County Tax Collector's Office, 320 W Main Street, Tavares, Florida 32778 ("Tax Collector") SECTION I Findings and Determinations The parties find and determine 1 The Municipality is authorized to impose and levy, and by appropriate resolution has expressed its intent to use the statutory uniform methodology of collection for certain non-ad valorem assessments for the provision of fire rescue services, facilities and programs ("Assessments") within the Municipality, as authonzed by constitutional and statutory municipal home rule and by Section 197 3632, Florida Statutes, and Rule 12D-18, Florida Administrative Code 2 The term "Assessment" means those certain levies by the Municipality, which purport to constitute non-ad valorem special assessments for the provision of fire rescue services, facilities and programs A non-ad valorem special assessment is lienable under Section 4, Article X, Florida Constitution, if it results in a special benefit peculiar to the parcels of property involved, over and above general community benefit, as a result of a logical connection to the property involved from the system, facility and service provided by the Municipality and if it is apportioned to the property fairly and reasonably 3 The uniform statutory collection methodology is provided in Section 197 3632, Florida Statutes, and Rule 12D-18, Florida Administrative Code ("uniform methodology"), with its enforcement provisions, including the use of tax certificates and tax deeds for enforcing against any delinquencies 4 The uniform methodology is more fair to the delinquent property owner than traditional lien foreclosure methodology 5 The uniform methodology provides for more efficiency of collection by virtue of the "Assessment" being on the official tax notice issued by the Tax Collector, which will produce positive economic benefits to the Municipality and its citizens and taxpayers Page 1 of 7 6 The uniform methodology, through use of the official tax notice, will tend to eliminate confusion and promote local government accountability 7 The Tax Collector, as the State Constitutional Officer for the Lake County political subdivision, is charged by general law in Chapter 197, Florida Statutes, and related rules and regulations to function as the agent of the Florida Department of Revenue for purposes of the uniform methodology for the "Assessment" 8 The sole and exclusive responsibility to determine, impose and levy the "Assessment" and to determine that it is a legal, constitutional and lienable non- ad valorem special assessment for the provision of fire rescue services, facilities and programs is that of the Municipality and no other person, entity or officer SECTION II 1 Section 2, Article VIII, Florida Constitution, Section 166 021, Florida Statutes, Sections 197 3631, 3632 and 3635, Flonda Statutes, Rule 12D-18, Florida Administrative Code, and all other applicable provisions of constitutional and statutory law govern the exercise by the Municipality of its local self-government power to render and pay for municipal services 2 Section 1(d), Article VIII, Florida Constitution, Chapter 197, Florida Statutes, Rule 12D-13, Florida Administrative Code, Rule 12D-18, Florida Administrative Code, and other applicable provisions of constitutional and statutory law apply to the Tax Collector in his capacity as a state constitutional county officer and agent of the Florida Department of Revenue for the purpose of collecting and enforcing the collection of non-ad valorem special assessments levied by the City of Clermont, a Municipality of the Lake County political subdivision of the State of Florida 3 Section 197 3631, Florida Statutes, constitutes supplemental authority for the Municipality to levy non-ad valorem assessments including such non-ad valorem special assessments as the "Assessment" for the provision of fire rescue services, facilities and programs 4 Section 197 3632, Florida Statutes, and Rule 12D-18, Florida Administrative Code, have provisions that apply both to the Municipality and to the Tax Collector in and for Lake County, as well as the Department of Revenue Page 2 of 7 SECTION III Purpose The purpose of this Agreement under Rule 12D-18, Florida Administrative Code, is to establish the terms and conditions under which the Tax Collector shall collect and enforce the collection of certain non-ad valorem special assessments, the "Assessments", levied by the Municipality to include compensation by the Municipality to the Tax Collector for the cost of collection pursuant to Section 197 3632(8)(c), Florida Statutes and payment by the Municipality of any costs involved in separate mailings because of non merger of any non-ad valorem special assessment roll as certified by the Mayor or its designee, pursuant to Section 197 3632(7), Florida Statutes, and reimbursement by the Municipality for necessary administrative costs, including, but not limited to, those costs associated with personnel, forms, supplies, data 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 SECTION IV Term The term of this Agreement shall commence upon execution, effective for the 2015 tax notice purposes, and shall continue and extend uninterrupted from year-to-year, automatically renewed for successive periods not to exceed one (1) year each, unless the Municipality shall inform the Tax Collector, as well as the Property Appraiser and the Department of Revenue by January 10th of each year, if the Municipality intends to discontinue to use the uniform methodology for such "Assessment" pursuant to Section 197 3632(6), Florida Statutes, and Rule 12D-18 006(3), Florida Administrative Code, using Form DR-412 promulgated by the Florida Department of Revenue SECTION V Duties and Responsibilities of the Municipality The Municipality agrees, covenants and contracts to 1 Compensate the Tax Collector for the actual costs of collection, not to exceed two (2) percent, on the amount of the "Assessment" collected under the uniform methodology, pursuant to Sections 197 3632(8)(c), 192 091(2)(b)2, Florida Statutes, and 12D-18 004(2), Florida Administrative Code Page 3 of 7 2 To pay for or alternatively to reimburse the Tax Collector for any separate tax notice necessitated by the inability of the Tax Collector to merge the non-ad valorem special assessment roll certified by the Municipality pursuant to Section 197 3632(7), Florida Statutes, and Rule 12D-18 004(2), Florida Administrative Code 3 The Municipality shall be directly responsible for any requirements and costs associated with advertising relating to implementation of the uniform methodology pursuant to Sections 197 3632 and 197 3635, Florida Statutes, and Rule 12D-18 004(2), Florida Administrative Code 4 By September 15th of each year, the Municipality shall certify, using DR Form 408A, to the Tax Collector the non-ad valorem special assessment ("Assessment") roll on compatible electronic medium, tied to the property parcel identification number and otherwise in conformance with the ad valorem tax rolls submitted by the Property Appraiser in July to the Department of Revenue The Municipality or its agent on behalf of the Municipality shall post the non-ad valorem special assessment for each parcel on the said non-ad valorem special assessment roll and shall exercise its responsibility that such non-ad valorem special assessment roll be free of errors and omissions Section 197 3632(5), Florida Statutes, and Rule 12D-18 006, Florida Administrative Code 5 The Municipality agrees to abide by and implement its duties in connection with or related to the uniform methodology pursuant to Sections 197 3632 and 197 3635, Florida Statutes, or its successor of statutory provisions and all applicable State and Federal laws, regulations and rules 6 The Municipality acknowledges that the Tax Collector has no duty, authority or responsibility in the imposition and levy of any non-ad valorem special assessments, including the Municipality's "Assessments" and that it is the sole responsibility and duty of the Municipality to follow all procedural and substantive requirements for the levy and imposition of constitutionally lienable non-ad valorem special assessments, including the "Assessments" 7 The Municipality shall, to the extent permitted by Section 768 28, Florida Statutes, indemnify and hold harmless the Tax Collector to the extent of any action which may be filed in local, state or federal courts or with administrative agencies against the Tax Collector relating to this Agreement, the Municipality shall pay for or reimburse the Tax Collector for all attorney's fees, expenses and court costs in connection with any such action including all levels of appeal, mediation and alternative dispute resolution or administrative proceedings In the event that the Tax Collector is joined in any lawsuit relating to or arising out of any matter that is the subject of this Agreement, the Municipality agrees to defend the Tax Collector through counsel acceptable to and selected by the Tax Collector If the Municipality fails to timely retain legal counsel acceptable to the Tax Collector in said action, the Tax Collector shall have the right to retain legal Page 4 of 7 counsel for the defense of said action and to recover from the Municipality all attorney's fees, expenses and court costs incurred by the Tax Collector in the defense of said action SECTION VI Duties of the Tax Collector 1 The Tax Collector shall merge timely the legally certified "Assessment" roll of the Municipality with all non-ad valorem special assessment rolls, merge said rolls with the tax roll, prepare a collection roll and prepare a combined notice (the tax notice)for both ad valorem taxes and non-ad valorem special assessments for all levying authorities (all the local governments) within the county political subdivision, pursuant to sections 197 3632 and 197 3635, Florida Statutes, and its successor provisions and any applicable rules, and their successor rules, promulgated by the Department of Revenue, and in accordance with any specific ordinances or resolutions adopted by the Municipality, so long as said ordinances and resolutions shall themselves each and every one clearly state intent to use the uniform methodology for collecting such assessments and so long as they are further not inconsistent with, or contrary to, the provisions of sections 197 3632 and 197 3635, Florida Statutes, and their successor provisions, and any applicable rules 2 The Tax Collector shall collect the "Assessments" of the Municipality as certified by the Municipality Council, or its designee, to the Tax Collector no later than September 15th of each year on compatible electronic medium, tied to the property identification number for each parcel, and in the format used in July by the Property Appraiser for the ad valorem rolls submitted to the Department of Revenue, using DR Form 408A, and free of errors and omissions 3 The Tax Collector agrees to cooperate with the Municipality in implementation of the uniform methodology for collecting "Assessments" pursuant to sections 197 3632 and 197 3635, Florida Statutes, and any successor provisions and applicable rules The Tax Collector shall not accept any non-ad valorem special assessment roll for the "Assessments" of the Municipality that is not officially, timely and legally certified to the Tax Collector pursuant to Chapter 197, Florida Statutes, and Rule 12D-18, Florida Administrative Code 4 If the Tax Collector discovers errors or omissions on such roll, the Tax Collector may request the Municipality to file a corrected roll or a correction of the amount of any assessment and the Municipality shall bear the cost of any such error or omission 5 If the Tax Collector determines that a separate mailing is authorized pursuant to section 197 3632(7), Florida Statutes, and any applicable State laws, regulations Page 5 of 7 and rules, and any successor provision to said laws, regulations and rules, the Tax Collector shall either mail a separate notice of the particular non-ad valorem special assessment ("Assessment") or shall direct the Municipality to mail such a separate notice In making this decision, the Tax Collector shall consider all costs to the Municipality and to the taxpayers of such a separate mailing as well as the adverse effect to the taxpayers of delay in multiple notices The Tax Collector shall have sole discretion in making such decision If such a separate mailing is affected, the Municipality shall bear all costs associated with the separate notice for the non-ad valorem special assessment that could not be merged, upon timely billing by the Tax Collector SECTION VII 1 The parties shall perform all their obligations under this Agreement in accordance with good faith and prudent practice 2 This Agreement constitutes the entire agreement between the parties with respect to the subject matter contained herein and may not be amended, modified or rescinded unless otherwise specifically provided in this Agreement, except in writing and signed by all the parties hereto Should any provision of this Agreement be declared to be invalid, the remaining provisions of this Agreement shall remain in full force and effect, unless such provision is found to be invalid, altering substantially the benefits of the Agreement for either of the parties or rendering the statutory and regulatory obligations unperformable 3 This agreement shall be governed by the laws of the State of Florida 4 In the event that either party retains an attorney relating to a dispute between the parties to this Agreement, the prevailing party shall be entitled to collect from the non-prevailing party, all attorney's fees and costs incurred in connection therewith (including all levels of appeal, administrative proceedings and alternative dispute resolution proceedings) Page 6 of 7 5 Any written notice associated with this Agreement shall be given to the parties at the following addresses or such other place or person as each of the parties shall designate by similar notice a As to the Tax Collector Bob MPKee Lake County Tax Collector 320 West Main Street P O Box 327 Tavares, Florida 32778 b As to the Municipality Darren Gray City Manager 685 West Montrose Street P 0 Box 120219 Clermont, FL 34712-0219 IN WITNESS WHEREOF, the parties hereunto have made and executed this Agreement on the respective,dates under each signature City of Clermont, FLORIDA through its CITY COUNCIL, signing]by and through its Mayor, authorized to execute same by Council action on the 24th day of February, 2015, and Bob McKee duly authorized to execute same BOB McKEE ATTEST LAKE COUNTY TAX COLLECTOR By Bob MPKee Date ATTEST / CITY OF CL MONT I/ Date p9 --.P.4-XD/S---- Page a4"XDlS---Page 7 of 7 5 Any written notice associated with this Agreement shall be given to the parties at the following addresses or such other place or person as each of the parties shall designate by similar notice a As to the Tax Collector Bob MCKee Lake County Tax Collector 320 West Main Street P O Box 327 Tavares, Florida 32778 b As to the Municipality Darren Gray City Manager 685 West Montrose Street P 0 Box 120219 Clermont, FL 34712-0219 IN WITNESS WHEREOF, the parties hereunto have made and executed this Agreement on the respective dates under each signature City of Clermont, FLORIDA through its CITY COUNCIL, signing by and through its Mayor, authonzed to execute same by Council action on the 24th day of February, 2015, and Bob MPKee duly authorized to execute same BOB M`KEE ATTEST LAKE COUNTY TAX COLLECTOR abiefrit By Bob MPKee Date ATTE CITY OF C RMONT -74/#9;a - By Date-'-9:aufial(,C 1 �� Page 7 of 7 UNIFORM COLLECTION AGREEMENT BETWEEN THE LAKE COUNTY PROPERTY APPRAISER AND THE CITY OF CLERMONT THIS AGREEMENT is made and entered into this 24th day of February, 2015, by and between the CITY OF CLERMONT, a political subdivision of the State of Florida, whose address is 685 West Montrose Street, Clermont, Florida 34711 (the "City"), and the LAKE COUNTY PROPERTY APPRAISER, a Constitutional Officer of the State of Florida, whose address is 320 West Main St Suite A, Tavares, Florida 32778 (the"Property Appraiser") WITNESSETH WHEREAS, the City is authonzed to impose non-ad valorem assessments and by resolution has elected to use the uniform method of collecting such assessments as authorized by Section 197 3632, Flonda Statutes, and WHEREAS, the uniform method will provide an efficient method of collection of non-ad valorem assessments levied by the City, and WHEREAS, Section 197 3632(2), Florida Statutes, provides that the City shall enter into a written agreement with the Property Appraiser, for reimbursement of necessary administrative costs incurred under Section 197 3632, Florida Statutes NOW THEREFORE, in consideration of the foregoing, the parties agree as follows SECTION 1. PURPOSE. The purpose of this Agreement is to establish the terms and conditions under which the Property Appraiser shall assess the City non-ad valorem assessments, and to require that the District reimburse the Property Appraiser for necessary administrative costs pursuant to Section 197 3632, Flonda Statutes These expenses shall include, but not be limited to, those costs associated with personnel, forms, supplies, data processing, computer equipment, postage, and programming Page 1 of 4 SECTION 2. TERM. The term of this Agreement shall commence upon execution and shall continue and extend uninterrupted from year-to-year, automatically renewed for successive penods not to exceed one (1) year each, unless the City shall inform the Property Appraiser, as well as the Tax Collector and the Department of Revenue by January 10 of each calendar year, if the City intends to discontinue to use the uniform methodology for its assessments pursuant to Section 197 3632 (6), Flonda Statutes SECTION 3. COMPLIANCE WITH LAWS AND REGULATIONS The parties shall abide by all statutes, ordinances, rules and regulations pertaining to the levy and collection of the City non-ad valorem assessments, including those now in effect and hereafter adopted To the extent permitting by §768 28, Flonda Statutes, the City shall hold the Property Appraiser harmless for any mistakes the City makes in levying its non- ad valorem special assessments, noticing, and implementing of the uniform collection methodology procedures In the event of lawsuits filed the City taxpayers, the City agrees to support a motion to dismiss the Property Appraiser from the case The Property Appraiser has no involvement with either the levy of the non-ad valorem special assessments or with the proper notices and procedures required of the City in adhenng to the uniform collection methodology procedure SECTION 4. RESPONSIBILILTY OF THE CITY a The City agrees to reimburse the Property Appraiser for necessary administrative costs incurred pursuant to Section 197 3632, Flonda Statutes Administrative costs shall include, but not be limited to, those costs associated with personnel, forms, supplies, data processing, computer equipment, postage, and programming The City shall only compensate the Property Appraiser for the actual cost of imposing the City non-ad valorem assessments, which include all its benefit and maintenance assessments, as may be billed to the City in a timely manner b The City is responsible for necessary advertising relating to the non-ad valorem assessment program Page 2 of 4 c Each year, the City shall certify a non-ad valorem assessment roll on compatible electronic medium to the Tax Collector through separate agreement with the Tax Collector The City shall post the non-ad valorem assessment for each parcel on the non-ad valorem assessment roll to be certified It is the responsibility of the City to ensure that such roll be free of errors and omissions If the Property Appraiser discovers errors and omissions on such roll, he may request the City to file a corrected roll or a correction of the amount of any assessment The City shall bear the cost of any such error and omission d The City agrees to cooperate with the Property Appraiser in implementation of the uniform method of collecting non-ad valorem assessments pursuant to, and consistent with all of the provisions of Section 197 3632 and 197 3635, Florida Statutes, or its successor provisions e The City shall supply to the Property Appraiser a written boundary description of the area within which the non ad valorem assessments are to be imposed or a Geographic Information Systems (GIS) shapefile or other compatible GIS file containing all parcels subject to the non-ad valorem assessment The Property Appraiser will impose a fee based on actual cost for mapping and programming time in excess of one (1) hour, not to exceed $100 00 annually, plus an annual fee for the data file, also known as the CRA or non-ad valorem NAL(name, address, legal) file, not to exceed $100 00 SECTION 5. RESPONSIBILITY OF PROPERTY APPRAISER. The Property Appraiser shall provide any information or services required of the Property Appraiser by §197 3632(3)(b) The Property Appraiser is unable to utilize the Truth in Millage statement mailed annually to taxpayers for providing notice of non ad valorem assessments under this Agreement Page 3 of 4 IN WITNESS WHEREOF, the parties have caused their duly authonzed representatives to affix their signatures to this Agreement ATTEST LAKE COUNTY PROPERTY APPRAISER ri / a/I)L.ECCA/k i 'OAP ���VjP CARE AKER, Property Appraiser � 9 ` Wfi 2e pp% ;; ,ot . ii ' 1��7"�cx1 �' CITY OF CLERMONT <� 1 BY ' z r Gail L Ash, Mayor / Attest t- , Page 4 of 4