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Resolution 103-1990 ;: ~ ; '9n l::-cou 20 P 2 :'1 b ...... Ie County Commission 1'1 (rr! RESOLUTION NO. 103 -1990 A RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS OF MONROE COUNTY, FLORIDA, AUTHORIZING THE TAX COLLECTOR TO MAKE A REFUND TO TAXPAYERS WHO PAID A $10.00 ASSESSMENT FEE FOR THE CROSS KEY WATERWAY LIGHTING DISTRICT TO BE PAID FROM CROSS KEY WATERWAY FUND 1713. WHEREAS, on August 18, 1987, the Board of County Commission- ers created, by Ordinance No. 031-1987, a municipal service taxing unit known as the Cross Key Waterway Special Lighting District; and WHEREAS, a referendum was held to dissolve the Cross Key Waterway Special Lighting District on August 8, 1989, according to S165.05l, Fla. Stat.; and WHEREAS, the Municipal Service Taxing Unit was funded as an ad valorem levy (fiscal year 1987-88) of the old Cross Key Waterway Estates Special Local and Bridge District; and WHEREAS, $10.00 per lot was assessed; and WHEREAS, the procedure is the following: An application by the taxpayer on Form DR-462 must be made to the Tax Collector, who will attach whatever proof is necessary and forward the application to the Department of Revenue, which will approve or reject it. If approved, the Department notifies the Tax Collector who then informs the Board of County Commissioners of the deci- sion and requests funds from the Commission to pay the appli- cant/taxpayer; and WHEREAS, none of the $10.00 per lot special assessment was spent; and WHEREAS, refunds are payable only to taxpayers who actually paid the tax and who file an application on Form DR-462 to the Tax Collector; now, therefore BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF MONROE COUNTY, FLORIDA, Section 1. That the Tax Collector is hereby directed and authorized to make a refund to taxpayers who paid a tax for the Cross Key Waterway Lighting District and not to district property owners who purchased their property since the levy on January 1, 1987. In addition, the taxpayer must not have any liens on file in order to be paid the refund. Section 2. The funds for the refund to taxpayers will be paid from the Cross Key Waterway Fund 1713. Section 3. The amount due each taxpayer is the $10.00 per lot assessment fee. PASSED AND ADOPTED by the Board of County Commissioners of Monroe County, Florida, at a regular meeting of said Board held on the 1_'atiJ day of t::::j/'"ILIL." ~ 1990. BOARD OF COUNTY COMMISSIONERS OF MONROE COUNTY, FLORIDA By: ~~ (SEAL) A nANNY L KOLH.AGE, Clerk ttest 2'--' . ~,;;I/~, .~~ er ' AIWtOVEDAS TO FORM ~ AND LEGAL ~ENCY. BY ~ 5iJWj Attorn y'.OIfke .