Item S2
BO.-\ I{J) OF COt !\iTY CQi\.n1JSSIOr-iERS
.-\.GE~DA ITEM Sl.l;\IMARY
J\lect lng Dale Decemhtc .2.1. 20U5
niVE~iOrl....COLlntJ:' j\dministrator
Bull-.. Item. y~s
1\0 \
LJepartment:_. COl,lr.1Jy Adminl=af3loc._
Staff Conrad. Per~nn. T.homa;,;. J ,.. "'.'jUj,".
AGJ:N nA HE'J WOtHHNG:
.-'\pproval of an emergency orctimlncc authorizing an e;>>tcn~ion of di'lcounts for owners of property in
f\.lonroc County as. follows.: 40'Q in Jal1uary. V'/D in rcbruary. 2%l ill Man.::h.
fTf\f B...\CkGROtl\n:
H8 l."B (cop].' attached) bccall1~ law Oil Dec:tmber 14, 2005. authnrizing coumies [0 pa.~s. an ordinance.
ernergency or othen....:j;se, to provide tor further di scollnls for payment of property taxe1:' Tf1i s does not
apply lO paym~r1h by mortgage holders, lien holden: Or a vendee under a contract for deed.
PIU~VIOl'S RELE\.'A~T BOCC ACrrO:",l;
The budget lS- approved m 96(~:D of revenue fi"om property taxes.
COI\TR.\CT/AGRE F."'E~T CHANG ES:
N/A
STAFF RECO.\n.l["J},\ TIO:'\lS~
Approva.l
TOTAl., COST; n HlJllGETEII: Yes ~ No
u C OSl of newspaper advertFsemel1t (l.nd
rdunds of o\'Cr-paymcnts by Tax Collector.
COST TO COU~TY:
SOIl Ref. OF FP'\DS~
RIi:VF:l\lUE PROIHJCII\G: Yes
No_ X.
AMOU~T P'~R MONTH_Ilia Year ala
APPRO"'ED BY;
County A tty _ UMB.iT'urchasing _.__ Risk I\.1anagemtnt
DIVISfO~ DIRECTOR APPRO\-,...\ L:
THOMAS J. WTT1.l, County Adm.inistrator
DOC U '1 E~TA 1'JO N:
lndudcd X.
Not I{equired_
D I S rUSI TlO '" ~
AG[N DA ITEM #
RC\ l~ ]i{) j
COUlltJ Ad rnJuJstrato-r
.,\~ [1\.1 [RGE~C\' OHOI NA~CE OF THE BOARD OJ' COl'~TY
CO\1MISSIOf';ERS OF MON ltOl( (':OU\TY; FLORID,-\..
..-\l'THORlZT\(; Ar-.; F.:XTE"SIO~ OF TIMI~ I:" Vt:UKH A
PROPERTY TAX P:\ ",,.::",T MADE BY A PROPF.RTY OW~ ~:H
QL\ 1.1 H ES FOR .-\'\i EARLY P,\ '"\1 [NT IlISCOLVE":
PROVILJI'-iG TtL\T AIlDITIONAL TAX ;"Ij(ynCES AH:.r NOT
REQI'JRED; PROVIDI~G FOR EXrIR\TIO:\~ J~kO\"IDP\G
FOR srVERABILlTY~ PROVIDII\G fOR RFI'fAI, Olt
INCONSISTENT PROVISIO~S; PROVIIHf\G FOI~ A!\
E f F F:CTI \'f DATE
Bt..:: IT OR.DAf'.l~1) I~Y THF BOARD or COLSTY CO\1\lISSI0~ERS OF
\"10NROt,~ couvrY, FIJ.)RJD,.-:\.:
Sf("tion L I.FGJSI.ATlVE HN IJI;\lGS.
It i~ hcn.::Ln ascertained. dClCt"lnlHCd ar)d dccl.m:d that
(A) Momoc County. pursllam to Artlclc V Ill. section 1 of tile I-Iurida Constitutiun and
s.ections. 125.0 land 125.66. Florida Statutes,. tlw Uoard of Counrj.' Commissioners. (thc
.. fiuard") af \ 1nnroc (\)lm~\. !, lorida (The -'CllUnly", n(l S ;.1l1 ])()\\ I;;'r~ \.d' lO~(11 ~f; 1 f-
go\"crnrncnt tc. pertOfrl1 COUnTy Clnd municipal functiollS and to render Sl'i"'lCCS in a
marmtr not incon}i sr~nt with geTltr<l1 law and such po\\"~r n1;ty be exerciwJ by the
en<ldm~llt of (';OLlllty ordinance., and resolutions
l"B) Tt!~ Cuunt\" i<; in an area panicLJI<lrly sl~sc~p!ih:e to the nl\'ages of s.torm eq~nb.
pilnlcularl.\ hunic-ancs.
(C) Hurricane Wi I ma smiCk the Horida Keys October 24th, 200\ crcatLng l1nan(ial
losses and propCfl~' dJmagc to rcsidents, and blL5inc5~ uwnCls.. and c~u;,;ing (ie-orge W
Bush. the Presid~lll or th~ L 11ited StMes.. to dcdar(' on Ocwt1cr 24. 200~. tha~. \1onrot'
C ("'uni \" was in d h:denll lJiSflster -\ rea. illlthOfi lltlg i ndi \ Ld ual ilnd public i:L<;~i~t,Hlce frum
the Federal Govt'rnmenL
(D} I"hc f:lorida Lcgislawrc pas~cd Hou::i.C Bin 158 signed hv (rovcrnor kb Hush 011
Decemb<:r 1.1. In{)s. This. bill provLdes J"l'r adoption l~t' <.in erner~cncy ordin(lIlCC to be
passed h\" t hI; gnverni ng bvard of a county whi ch \\ Oll ld allo\\- a di~c()um f(:H lhe pa\"m~r.t
of pmreT1y taxe~ accordi 118, to a scflcdu Ie different lhan lhat pll)\"ided in ~edioll 197 I ()2.
[:lofLda Sl:.i:Ult:). i r the cuunty \\'(l5 deel,m:d J maj or disaster i!rea appf;)\ ed fm lndi,'idLld]
flSSblan.:(> b\ the President of t hI;": L rJit~d Statc~.
(" L} The !iOilrd ha~ ddermi [leu thal ::.uch eln ordi nil nce ",'i II a:;<;i.~t \\'ith tile "Lill dire
n~cd f(,r r'i Ila ll;:;i;:J] relief c(1 t h~ C oLml\"' S C"LliLcns and cncOLlrilge The pflym~nt (lr P[ opeTl:
tax{'s.
(F} I ht; urgtJlc}' or the need In approve a measure for T (l'( r~li d' bd~lrt~ J anuMy J,
~()(l() doe~ not provide suil'lcEcm time to enacT the ol"di na Ilee Ulldtr I h~ r~gu1al t'IHldllh::m
pro>.:eulHt' set !iHlh in section] :5.66, Florida StilTUtC'~
Sf('fion 2.
E \1 ERG E\"CY E:'\ACT'I LVr
Based UPOtl the I cgisiat~ vc fI ndi !1g~ ~d forth in Section 1, a f~')UJ -fdi hs. vOle or the Board
hcreby \'v'(l ivc!; t he noti~e r~qLlirt'ments or seetio[l 12 5 .t6(:~)_ Florida Statutes. tlndi ng that
an etl1~~rg('ncy c'\ i Sh rcqu:rEllg the immed i ate 'Hluplinn of lhi~ l)rdinanct'
Sed lOr! 3.
...\C 1"1 0 N
(.'\) An owner oj' property localed in \'1nnro€ CounL! is entitled to lht'- f~Jllo~...ing
dL~(dtl[j[ \\ hen p<l:> lll~ prupe-I1_\ ta,i2s.
(i) F Om per C~IH for a paymeHl made by J f:lTlU3ry 3 ]" ~006.
(l i) Three p~~rccnt for a payn1cIH made by h.:bruaf")' 2S_ :::O()(l
(iil )h.....o percent for a pay'mcm made by J\'larch 31_ :00(,.
nq The tax collector shall i mplcmcnt anv c-arly-pil:>'nlcnt djscount optlOn adopted
hereunder
( C ) Tile d~:,;coLim~ de<;cribed herein do [wt appl v to pa nnenb made ,m bel-Jill f of
plOp~rty mvner<; bv Lhe hold~r or mortgagee of (In un~ati ~ti~d morigagt.:' _ a 1 iCllholdcr. (If a
v~'ndec under a contract filr deed.
( D) \, ,1 ilddi r I~)tli\ I d i ;'ccr 1lJ3 i ~ notic~~ sh;'l. H b~ TlC'cessary h_' nOli t~\ ta.\.p3n~rs cd" lhe
char1ge in di SC()l1nt ratc~ PurSUil nt to II B I 5R nOljc~ b:-. aiherli"t'mc[lt i [~ a IH~\~'~parer of
gCrlt::ral cir culation and po~tlng at al! offLces of the ta; collector sha I] be sutTKicl1l nl)Lic~
to [he pubh~.
1 [) Tbi", orJimHh.:e .~hal] npirc Apri I 1_ 2CiU(~.
Sl"'ctlon 4.
S[VERABIl.lTY
1 r ,IT[- :'iect ion. ~ub.wct i UIL s~'ntcnc('. cL'lU~(, or pro\ isinn of this ordinance ~s held i 11\"(l1 id_
the remainder df t 11 i s urdi nil nce s.hall nor be aftceted b\ SLICh im aliJi l.. .
Stdlon 5.
CO~Fl.JC1'ING PROVISIO:'\iS
_,\1 I ordi na nccs or pans or nrd~niUlce<; in contl ic:t with 1 his. ordinance ar~ h~reby repett]ed
(0 the c_tcnl of sa ld (onj] tel.
Sf'Cl~On 6.
(: FFECTI VE D.-\"n:
Pur,;u,ml tD secliuJl 1 ~~.06(3). llli:>. ordillauce :'.hall be deemed mcd a[]d lake dkct
i mmedi alel y upon acct'pti.1:nce of [he pO<;la] 3uthorLYlt:S nf [he Go... ernmem or {lk~ h1itcd
S l<H~:-;. h~r speL';d~ del j\en hv -;".:ertifi eu r;],t~ I tu lh:' Dep<lj W\t:)'. ('( S Lale o!" lhe Stine ur
Florida
ri\SSLD A\;O ADOPTED hy Lhe Board of COllnlv Cornmiso;iollers of .\1muoe
Counly. Florida, flt J. regular mCCling of s.aLd O-oard held on the da) or Dcct'"rllhCL
.:O() 'i.
\1avor Charles --Sonm". \1c(0....
. ..
i\.1ayor Pro Tem 1\..1llrray N"el ~On
C omm issio ncr (ienrgc f\ cllg.ent
(' oll1missioner Da vjd H. ice
C umm issioner Oixie t\ 1 Sr~nar
(SF .\1..)
..-\ nest D.-\I\ ~ Y L. KOL H AGE. Clerl..
BO.-\RD Of COt. '.lY (0\1 \11 SSIO"\LRS
OF \.10).:ROE COL'.TY, FJ {m.1 D-\
s"
s....
Dt'p LJt\. Clerk
\ 1<.1\ or
r..~,~ \~.7C:::: ..='=!L~, 7"\ .k -TCFt~ EY
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'-16 "15tl, Engrossed 1
2005 Ley isl.atu re
A bi~l to be entit~cJ
2:
fl..!! act. r~~<lL.j.ng t.G tcP- pa.yment G: ac.. Vd~~ Oi:p-m t~,XL'.;J;
duL 110l:i 7.in~ L.:Ue g'-'VE=!rnHl~3 DUJ.y of a cULnr.y '::.hOl~_ Lctf..:; b~eIl
:~ !
,
4:
dec';',_u:::co a. md~. or d i.::}a:::;ter arCLl to adept 0pi:". ions exLcnd i i10
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~Lc L.b',f? in ,....td.ch a pr~)p~rty lGlJt pa}-.'mEC:nl. ma,j2 by a
I;r~~r(~L"L y owne.J::" qua ~ -j f i P-FJ fC)r ,;11 eay~ y p,.tYHlent. c1 i SC::'\lnt;
fi
71
81
~rClv:.d:.n~T early-p;:l ynlent. opt ions; prQ"'i..'iding t.hat add:' t ioni1.."i.
:: ax f1C!,--i C~S Lln~ D:.)t r2q1:i red l',nder c~rt.u.in circumstances;
(J
pr0vicl i nq fOl" expiraticn; ~r0vid i nq a:1 cffe~,t i T~re date,
le.
Be ~t ~nacted by ~he Leyis:ature of the State of ~l~L"lda;
1 1 i
~.:2 i
1
.:..~ i
Sect ion 1. (1} Not.w.i.Lb:.:;t.anding s. JS7 .162, ~'lcn'ida
S Li.l.Ll~l.c[3, t..:....P011 an ~\f EIL"Hlflt. i ye 'Jot? of the CfCvp-::::-ning budy of a.ny
1-1
IS
':":UcJrll.y I..~la~... has DC(O'IJ de::.~~lared a m~J Dr ~i Ltia"s~.er ClJed <:':l.PP:CCV2<!. fal."
L61 indi vidU.:~l assi stanrp- by t he President of th(j U~..i ted Stat es, Uw
,
"'-'-.,' i p rope rL y tux pa '{IT.en t IT:Olde by U.n owner of p.t"opert y in th~~t:... cuun t.y
i
:.:. G is el ~~ible for any ear ly-paj'ILent diSCOl.:.nt Oldopt.ed under t}li ~
1 ~ subs e tC t.i:):1. The COUll L Y g:.we rn i..l"?..9 body m~~y <.H..ioI~.T. I i TIC ~ ll?i.n;J by
:2C .el1er~wntCY ord:.nancc, any en: ('.;.11 :)f t.he foll;:lwi ,:q optio9-s fer
21. silch di8cmlnt s:
/.? ~
(~d
::O'our: f..li~n:~ent for a pa-yment mOlde by .ranuary "} 1, 2006.
23:
241
J!lL....Th n~e perc_ent for a pa}'TI'.cnt. [["dde by ~ebp.J.i"'XY ) 8,. ) CQ6" -
( ...... \
~ ....- )
TwO .r~n,ent. ~D.r.. 0-.._Eayrr:ent 'PedE' by Ma_::c:h 31, 2006.
The t_ax c:ol~~E_t..?r s_ll.~l}_ implement any ea.-.r l)'-payment.
2S!
(~ ::.
25' rl.iSC~C:~lt ~P.t i on adopted under subsecL ion (1). Subsectioll (1)
) 7 does DOL ,=,!!"E~_:t: co pa-yment s made on bebu.-,- L of pyoperty owner:s by
Page 1 c! 2
CODING: INcrds stricken are deletions: words underlined are addrtiOllS.
h bOO 15b-03-er
F
o R
D A
H 0 lj S E
o F
R E P R F. S E N TAT
v [ S
EN ROLLED
.-iB 15B. Engrossed 1
2Q05 Legislature
)8 the Lu_G.c.!.- C1. ~['JLTga9cc ~.)l oUi unsa.t.is t ~yd mo.n~~d9~ I r.1
29 lienbc=:-~cL r 01. 3..__~~nde.~ L;.:ldGL" a contract tc~ deed_
30
, ~ \
t :I .'
Ii t.:tJe g:.we-cn Lng l}(-?~y of ~~.!_lY ~r~ll.Il_~X adopts any earI_
31 [0yn'.enL. dib~CL..IlL ;.JpL L:.Jll 016 authorized in SUbS6Ct iG11 (1) a.fter
.~:~ ::-.ax llOL.ic[2s tlavc~ al~..~o.dy r}ee11 E1~i.~.~~ ...far t11at. tc.l.X yea 1- r ~1:)
.B add] t iurl<.L (ii:r.-e~~L [l".<li1 Gel_icE=; shall h~_.Eec.:essary to rct.i fy
? 4 :::--03 XP<1 yc.~J::' S 0 f ': t.e change. Not: i" e by adve r_t_ ~ fl.::::.I!.1_~~: t_ J n ,"1 neoJL'lF<1pe r
-~ 5 of qew_'.ra':" circuJ.~tion and P?stinq at a.ll.~")ff i~~s of t.he L1X
]6 co:~ecl.oI. shal~ be sutficient notice~
.17
.. L,. 'I
\ .,
This ~cct.ion expires Apri 1 1, 2 -Ji-::'6 _
38 !
Sect ion 2 _ Thi s a::::-t ~, hall l.aku e t tee t. upon bucumi ng: a law_
Page 2 of 2
COo!N G: Words strir).er; are deletions: mn:ls underlined are addiliorls.
hboa 15b-03-€r
The Office of Danise Henriquez Monroe County Tax Collector
CFC
MEMORANDUM
TO: Tom Willi
County Administrator
7'\_~ '.. H~,
From: ~ -'~'-T-~
Date: Monday, December 19,2005
Re: Tax Exemption Law (Emergency Ordinance 4% ,3%,2%, Discount Extension)
This office has reviewed the Advalorem Tax Collection for the month of
November, December, and January at the 470 discount: February at 370:
and March at 270. We have based our calculations on the percentage of
taxes collected for the 2004 taxes. The percentage was applied to the
2005 gross taxes. We cannot be certain the same amount of payments will
apply, however, if the percentage is the same the approximate loss to the
districts county wide would be $1.2 million dollars.
In addition the cost to this office cannot be determined at this time.
There are approximately 4,000 payments validated for the month of
December at 370 that would have to be canceled, bills reprinted,
revalidated at 4701 refunds created, checks prepared and mailed. There is a
software program also involved to identify the payments to be changed.
Also, a part of the loss to be considered is the amount of money on deposit
for interest investment.
Sincerely,
~l)H~
Danise D. Henriquez
Monroe County Tax Collector
MONROE eOUNTY
SJ-z'