Item R05
BOARD OF COUNTY COMMISSIONERS
Agenda Item Summary
Meeting Date
April 16, 2003
Division
County Attorney
AGENDA ITEM WORDING
Request for approval of Agreement for Services of the PropertY Appraiser in levying
and collecting residential solid waste non-ad valorem assessments within the City of
Marathon.
ITEM BACKGROUND
Necessary for the Board to renew the levy of non-ad valorem assessments with Marathon.
PREVIOUS RELEVANT BOCC ACTION
Approved resolution stating BOCC's intent to levy non-ad valorem assessments for residential
solid waste in Marathon at the December 2, 2002 meeting.
CONTRACT/AGREEMENTCHANGES
N/A
STAFF RECOMMENDATIONS
Approval.
TOTAL COST
BUDGETED Yes No
COST TO COUNlY SOURCE OF FUNDS
In-house staff time.
APPROVED BY: County Attorney _ OMB/Purchasing 0 Risk Management 0
DIVISION DIRECTOR APPROVAL~~
J. R. UN
DOCUMENTATION:
Included 0
To Follow 0
Not Required 0
AGENDA ITEM #
~-
AGREEMENT FOR SERVICES OF THE PROPERTY APPRAISER IN LEVYING AND
COLLECTING RESIDENTIAL SOLID WASTE NON-AD VALOREM ASSESSMENTS
WITHIN THE CITY OF MARATHON, FLORIDA
THIS AGREEMENT is entered into on this day of ,
2003, by and between the Monroe County Board of County Commissioners (the
Board) and Ervin Higgs in his official capacity as the Mbnroe County Property
Appraiser (the Property Appraiser) for the Property Appraiser's services collecting
the Monroe County Solid Waste Municipal Service Benefit Unit (MSBU) non-ad
valorem assessment on residential property pursuant to the Uniform Method of
non-ad valorem assessment and collection provided for in Sec. 197.3632, FS.
WHEREAS, on December 18, 2002, the Board, acting as the MSBU governing
board, passed a resolution (copy attached) declaring its intent to levy MSBU non-ad
valorem assessments on residential property within the City of Marathon (City) for
the purpose of collection and disposal of solid waste;
WHEREAS, the City Council consented to such levy in Resolution No. 02-07-
90 (copy attached); and
WHEREAS, on August 1, 2002, the Board and the Property Appraiser entered
into an Agreement (copy attached) for the Property Appraiser to provide certain
services in assisting the Board to levy non-ad valorem assessments under the
Uniform Method and for the Board to reimburse the Property Appraiser for those
services; now, therefore
IN CONSIDERATION of the mutual promises and consideration set forth
below, the parties agree as follows:
1. a) The Property Appraiser agrees to perform the services needed
for the levy and collection of the MSBU non-ad valorem assessments on
residential property for the collection and disposal of solid waste within the
City, according to the terms of the August 1, 2002 Agreement,
b) The Board agrees to perform the obligations required of it and
to reimburse the Property Appraiser for the services described in
subparagraph l(a) according to the terms of the August 1, 2002 agreement.
2. The term of this Agreement shall commence upon the date first above
written and shall run through the final certification of the 2003 tax roll and shall
automatically be renewed thereafter for successive periods not to exceed one year
each. However, the Board shall inform the Property Appraiser and the Department
of Revenue by January 10 in any calendar year if the Board intends to discontinue
using the Uniform Method of collecting the non-ad valorem assessments referred to
in this Agreement. Such notice shall terminate this Agreement.
IN WITNESS WHEREOF, the parties hereto have set their hands and seals
this day of , 2003.
(SEAL)
ATTEST: DANNY L KOLHAGE, CLERK
BOARD OF COUNTY COMMISSIONERS
OF MONROE COUNTY, FLORIDA
By
By
Ma~or/Chairperson
Deputy Clerk
ATTEST:
PROPERTY APPRAISER
OF MONROE COUNTY
By
By
Ervin Higgs
JconCOM.PA
AGREEMENT FOR THE COUNTY OF MONROE BOARD OF COUNTY
COMMISSIONERS,
TO REIMBURSE THE PROPERTY APPRAISER
i
This Agreement for the Monroe County BoBrd of County Commissioners, to reimburse the
~ty P:ptY Apprniser. (the. '.'AgreeDl... ent'~. is Dlade and entered into as of
/ - · 2002, by and ~een I~e Bo~ and! Ervin Higgs, in his capacity as
the County Property Appraiser (the "Property APPraWer'').
. . t
NOW, THEREFORE, in consideration of~e mu~ promises, co~enants, representations,
and agreements contained herein, together with the ten dolJ&r'$(SlO.bo) and other good and valuable
consideration exchanged between the parties, the parties to this A8reement do undertake, promise
and agree for themselves and their successors as follows: !
ARTI~ 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 ~essments and by appropriate
resolution has expressed.its intent.to use the unifonn/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 electronicf 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. ~t;i~g tbe ~fPotice provisions described in
Section ]97.3635, .Florida Statutes. an(J for. sale of;.tax certificates .and tax deeds
under the non-payment provisions. .of . tqe ad valQrem tax Jaws (the "Uniform
Method"); .. ,
(B) the Uniform Method, with its enforcement provision.s including the use of tax sale
certificates and tax deeds to collect delinquent annual payments, is less expensive
and more equitabJe 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
inCUIJed 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;
(0) 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 ofSoJid Waste CoUection, and
(I) the Board shall reserve the right to utilize the notice provisions of Section 200.069,
Florida Statutes, as amended (the "Truth in MiUage 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 ahd 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 coUection 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 RESPONSmn.ITIES 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
coUection 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 vn, 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 confonns 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
(0) 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, pumumt to and consistent with all provisiotas of Chapter 197, specifically
Sections 197.3632 and 197.3635, Florida Statutes, as amended.
SECTION 4.02. DUTIES AND RESPONSmn.ITIES 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, rcxompute, 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.
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BOARD OF COUNTY COMMISSIONERS
OF MONROE CO~, FLORIDA
(111
By: Y1
Mayor/Chairm8n
~ '"~~
MONROE COUNTY PROPERTY APPRAISER
BY:c!- ? ~~~- ,
~:-,.- -Kntu~
Witness
4
Board of County Commissioners
RE~LUTlON ~O. 593 -200Z:;,
A RESOLunON STAUNG THE INTENT OF Tl'HEMONROE COUNTY
.. ,'," 'i' .,1 .' i :'
SOUD WASTE MUNICIPAL SERVICES BENEFIT UNn TO LEVY AND
COLLECT THROUGH THE UNIFORM NON-AD VALOREM ASSESSMENT
PROCEDURE OF SEC. 197L3632, FS, AsSESSMENTS ON RESIDENTIAL
REAL PROPER~ WITHIN THE CIT!, O~~~R4THON .~OR THE PURPOSE
OF COLLECTING AND DISPOSING OF RESlDENTlAI,.tSOUD WASTE.
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BE IT RESOLVED BY THE MONROE CO'UNlYBbARD' OF COUNTY COMMISSIONERS :
Section 1. The Board of County COmml~SJOne'rS;actlng as the Governing Board of
i
the Monroe County Solid Waste Municipal Service Benefit Unit, hereby determines that the
most efficient and economical method of collecting revenue wIthin the City of Marathon to
fund the collection and disposal of residential solidi waste is tb utilize the uniform non-ad
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valorem assessment method of Sec. 197.3632, f FS : 'a'nd that the City of Marathon Oty
Council in City Resolution No. 02-07";90 has'cdnsented to the levY of uniform non-ad
valorem assessments for residential solid waiste"collectib" and !dlsposal and inclusion within
the Benefit Unit. The Board further determlnes'dlat' at'sufficient need exists to levy and
collect non-ad valorem assessments on resleJentlal real property within the City of Marathon
for the collection and disposal of residential solid waste.
Sectfon 2. The Board hereby states Its Intent to use the uniform non-ad valorem
assessment method of Sec. 197.3632, FS, within the City of Marathon City for residential
real property located within the City of Marathon, commencing in fiscal year 2003-2004 and
continuing from fiscal year to fiscal year until terminated by the Board.
Section 3. The purpose of uniform non-ad valorem assessment to be levied within
the Oty of Marathon is to fund the collection and disposal of solid waste generated by
residential real property within the City of Marathon.
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Section 4. The area to be subject to the uniform non-ad valorem assessment on
residential real property for the collection and disposal of residential solid waste is the City
of Marathon.
Section 5. The Clerk Is hereby directed to send by certified U.S. Mall certified
caples of this resolutIon, together with copies of the published notice and proof of
" \
publication on DOR For DR-413, to the Monroe County Property AppraIser, Monroe County
Tax Collector, and the Florida Department of Revenue, before December 31, 2002.
PASSED AND ADOPTED by the Board , at a regular meetIng of said Governing Board
e County SoUd Waste Municipal Services Benefit Unit held on the 18th day of
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BOARD OF COUNlY COMMISSIONERS
OF MONROE COUNlY, FLORIDA
By
#iUh7.~
Mayor/Chairperson'
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