Item O1
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Aue os 02 lO:35d
James L Roberts Co RdMin
305-292-4544
P.2
BOARD OJ' COUNTY COMMISSIONERS
AGENDA ITEM SUMMARY
Mt!ering Datc:-Aul!ust 2.L.2002
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Division:_ Mocu:oe Cou'!tY PZ:~Ijyn.l?P.I'ai~ef
Dcpartmcnt:_Mollroe County Proll-cr(y illmr.aiscc
Bulk Iton1: Yes X No
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AGENDA U'EM WORDING:
Agreement for tlte County of Monroe Board of County Commissioners, to
Reimburse the Property Appraiser
ITEM BACKGROUND:
III order for the Bonrd to implemCilllt the Uniform Method for the notice. levy.
collection, and enforcement of non-ad valorem assessments; and to providQ for
reimbur~elnent by ~he Board to the fropcrry Appr4iser for all necessary administr~t1vc
~ts 1ncurred by them 1n such actIV~ty.
PREVIOUS RELEVANT DOCC ACTION.
N/A
CONTRAt:.T/AGREEMENT CIIANGES:
N/A.
b'T AFF RECOMMENDATIONS:
Approvnl
TOT AI. COST:
N/A
COST 1'0 COUNTY: Unknown until COmpletion dilte of 9/30/02
DVDG}c~TED: Yes
No
REVENUE PRODUCING: Yes _ No _ AMOUNT PF.R MONTH
-
Year
APPROVIi;D BY: COlUlty AUy _
OMBlPurchasing __ Risk Management
C.~~
Ervin Higgs
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DIVISION DIIU:crOR Al'PROV AL:
UOCUMENTA'flON:
Included X
-'-
To follow__
Not Requited
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DlSPOSITrON:_
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AGENDA ITZ,:M #.-.t:2L
Revised 2/27/01
AGREEMENT FOR THE COUNTY OF MONROE BOARD OF COUNTY
COMMISSIONERS,
TO REIMBURSE THE PROPERTY APPRAISER
This Agreement for the Monroe County Board of County Commissioners, to reimburse the
Monroe COtylty Pr~erty Appraiser (the "Agreement") is made and entered into as of
a~.I.-r: I~ ,2002, by and between the Board, and Ervin Higgs, in his capacity as
the nroe County Property Appraiser (the "Property Appraiser").
NOW, THEREFORE, in consideration of the mutual promises, covenants, representations,
and agreements contained herein, together with the ten dollars ($10.00) and other good and valuable
consideration exchanged between the parties, the parties to this Agreement do undertake, promise
and agree for themselves and their successors as follows:
ARTICLE I
SECTION 1.01 FINDINGS, RECITALS AND ACKNOWLEDGMENTS. It IS hereby
ascertained, determined and declared by the parties that:
(A) the Board is authorized to impose non-ad valorem assessments and by appropriate
resolution has expressed its intent to use the uniform method of levy, collection and
enforcement of non-ad valorem assessments as provided in Section 197.3632,
Florida Statutes, under which assessments are included on an assessment roll and
certified, in a compatible electronic medium tied to the property identification
number, by the Board to the Monroe County Tax Collector for merging with the ad
valorem tax roll, for collection by utilizing the tax notice provisions described in
Section 197.3635, Florida Statutes, and for sale of tax certificates and tax deeds
under the non-payment provisions of the ad valorem tax laws (the "Uniform
Method");
(B) the Uniform Method, with its enforcement provisions including the use of tax sale
certificates and tax deeds to collect delinquent annual payments, is less expensive
and more equitable to the delinquent landowner than the traditional lien foreclosure
methodology;
(C) the Uniform Method will provide for more efficient collection by virtue of the
assessment being on the tax notice issued by the Monroe County Tax Collector and
will produce positive economic benefits to the affected landowners and the Board;
(D) the Uniform Method will promote local government accountability;
(E) this Agreement is intended to conform with the requirement of Section 197.3632,
Florida Statutes, that the Board and the Property Appraiser enter into a written
agreement providing for reimbursement of necessary administrative and actual costs
incurred as a result of the use of the Uniform Method; such administrative and actual
costs include, but are not limited to those costs associated with personnel, forms,
supplies, data processing, computer equipment, postage and programming;
(F) the duties of the Property Appraiser under Section 197.3632, Florida Statutes, are
ministerial;
(G) this Agreement is entered into to allow for the use of the Uniform Method relative to
non-ad valorem assessments imposed and levied by the Board starting in 2002; and
(H) the non-ad valorem assessments to which this Agreement applies are being imposed
and levied by the Board for the provision of Solid Waste Collection, and
(I) the Board shall reserve the right to utilize the notice provisions of Section 200.069,
Florida Statutes, as amended (the "Truth in Millage Notice") provided that the Board
timely notifies the Property Appraiser of its intention to do so pursuant to Florida
Statutes.
SECTION 1.02. INCORPORATION. The findings, recitals and acknowledgments contained
herein are true, correct and incorporated in this Agreement.
ARTICLE II
SECTION 2.01. PURPOSE. The purpose of this Agreement is for the Board and the Property
Appraiser to establish and agree upon the undertaking of the responsibilities pursuant to Section
197.3632, Florida Statutes, in order for the Board to implement the Uniform Method for the notice,
levy, collection, and enforcement of non-ad valorem assessments; and to provide for reimbursement
by the Board to the Property Appraiser for all necessary administrative and actual costs incurred by
them in such activity.
ARTICLE ill
SECTION 3.01. COMPLIANCE WITH LAWS AND REGULATIONS. The parties shall abide
by all statutes, rules and regulations pertaining to the levy and collection of non-ad valorem
assessments, and any ordinance promulgated by the Board, not inconsistent with or contrary to the
provisions of Sections 197.3632 and 197.3635, Florida Statutes, as amended, and any applicable
rules duly promulgated by the Department of Revenue.
ARTICLE IV
SECTION 4.01. DUTIES AND RESPONSffilLITIES OF THE BOARD. The Board shall:
(A) be solely responsible for imposing and levying valid non-ad valorem assessments;
(B) reimburse the Property Appraiser for all necessary administrative and actual
collection costs incurred by the Property Appraiser in providing the information and
cooperation more particularly referenced in Section 4.02 hereof;
(C) make all reimbursement or payment to the Property Appraiser hereunder in
accordance with the Florida Prompt Payment Act, Chapter 278, Part VIT, Florida
Statutes, or its successor in function;
(D) post the non-ad valorem assessment for each parcel on the non-ad valorem
assessment roll on a manner that such non-ad valorem assessment roll is free of
errors and omissions;
(E) cause the Mayor of Board or his or her designee to certify by September 15 of each
calendar year to the Monroe County Tax collector the non-ad valorem assessment
2
roll on compatible medium tied to the property parcel' identification number in a
manner that conforms to the format of the ad valorem tax roll submitted by the
Property Appraiser to the Department of Revenue;
(F) designate and authorize a person other than the Property Appraiser to receive and
process any request for changes, modifications or corrections to the subject non-ad
valorem roll and, if necessary, file with the Monroe County Tax Collector an
appropriate certificate of correction; and
(G) cooperate with the Property Appraiser to implement the Uniform Method of notice,
levy, collection and enforcement of each of the subject non-ad valorem assessment
roll, pursuant to and consistent with all provisions of Chapter 197, specifically
Sections 197.3632 and 197.3635, Florida Statutes, as amended.
SECTION 4.02. DUTIES AND RESPONSmlLITIES OF THE PROPERTY APPRAISER.
The Property Appraiser shall:
(A) annually by June 1 provide the Board with at least the following information by
compatible electronic medium: (1) the legal description of the property within the
boundaries described in the Board Resolution of Intent; (2) the names and addresses
of the owners of such property; (3) the property identification number of each parcel
in a manner that conforms to the format of the ad valorem roll submitted to the
Department of Revenue, and (4) any other information reasonably needed by the
Board to create, re-compute, re-configure, revise, correct or otherwise formulate the
non-ad valorem assessment rolls as may be agreed to by the Property Appraiser;
(B) although the Property Appraiser is not required by law to submit information other
than items (1), (2) and (3) in paragraph (A) of this section, the Property Appraiser
shall make reasonable efforts to assist and accommodate the Board's creation of a
non-ad valorem assessment roll;
(C) cooperate with the Board and the Monroe County Tax Collector to implement the
Uniform Method of notice, levy collection and enforcement of each of the subject
non-ad valorem assessment rolls, pursuant to and consistent with all provisions of
Chapter 197, specifically Sections 197.3632 and 197.3635, Florida Statutes, as
amended; and
(0) provide the Board with a written itemized statement of any necessary administrative
and actual costs incurred by the Property Appraiser for which reimbursement is
sought.
3
ARTICLE V
SECTION 5.01. TERM. The tenn of this Agreement shall commence upon the date first above
written and shall run through the final certification of the 2002 tax roll and shall automatically be
renewed thereafter for successive periods not to exceed one year each. However, the Board shall
infonn the Property Appraiser and the Department of Revenue by January 10 in any calendar year if
the Board intends to discontinue using the Unifonn Method of collecting the non-ad valorem
assessments referred to in this Agreement. Such notice shall tenninate this Agreement.
IN WITNESS WHEREOF, the Board and the Property Appraiser Delivered this Agreement as of
the date first above written.
ArrEST:
(SEAL)
Attest: DANNY L. KOLHAGE, CLERK
BOARD OF COUNTY COMMISSIONERS
OF MONROE COUNTY, FLORIDA
By:
Deputy Clerk
By:
Mayor/Chainnan
~ ?:~d
MONROE COUNTY PROPERTY APPRAISER
BY:(..J ~ ~AJ;- ,
~: -.. -KnanJ'A~
Witness
4