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Item Q2BOARD OF COUNTY COMMISSIONERS AGENDA ITEM SUMMARY Meeting Date: July 18, 2012 Division: Public Works/Engineering Bulk Item: Yes _ No X Department: Wastewater Staff Contact Person: Elizabeth Wood 453-8795 AGENDA ITEM WORDING: Public hearing to adopt the Final Assessment Resolution (FAR) describing the method of assessment for properties in the centralized Cudjoe Regional Outer Islands wastewater service area. ITEM BACKGROUND: In accordance with section 197.3632, F.S., setting the uniform method for the levy, collection, and enforcement of non -ad valorem assessments, the local government shall hold a properly noticed public hearing to adopt the FAR imposing the assessment rates and approval of the non -ad valorem assessment roll. The Outer Islands include Lower Sugarloaf and Ramrod north to Big Pine Key. PREVIOUS RELEVANT BOCC ACTION: At the June 20, 2012 BOCC meeting, approval was granted for Monroe County to adopt the centralized Cudjoe Regional Outer Islands Initial Assessment Resolution and to advertise the public hearing for adoption of the FAR for same. At the April 18, 2012 BOCC meeting, the Second Amendment to the September 6, 2005 Interlocal Agreement was approved authorizing the levy of a System Development Fee (SDF) of up to $5,700 per Equivalent Dwelling Unit (EDU). Resolution 440b-2011 was adopted on December 14, 2011 renewing the BOCCs intent to use the uniform method of collecting non -ad valorem special assessments for the cost of providing wastewater services. CONTRACT/AGREEMENT CHANGES: STAFF RECOMMENDATIONS: Approval as stated. TOTAL COST: $18,000 BUDGETED: Yes X No COST TO COUNTY: SOURCE OF FUNDS: MSTU REVENUE PRODUCING: Yes X N _ AMOUNT PER MONTH Year _$2.15M APPROVED BY: County Atty OMB/Purchasing Risk Management DOCUMENTATION: Included X Not Required DISPOSITION: AGENDA ITEM # RESOLUTION NO. -2012 A RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS OF MONROE COUNTY, FLORIDA, RELATING TO THE PROVISION OF WASTEWATER CAPACITY; IMPOSING ANNUAL WASTEWATER ASSESSMENTS; APPROVING THE NON -AD VALOREM ASSESSMENT ROLL; PROVIDING FOR COLLECTION OF THE WASTEWATER ASSESSMENTS; AND PROVIDING AN EFFECTIVE DATE. WHEREAS, on July 15, 2003 the Board of County Commissioners (the 'Board") of Monroe County, Florida, enacted Ordinance No. 027-2003 (the "Ordinance"), to authorize the imposition of special assessments to fund the cost of wastewater treatment capacity; and WHEREAS, on June 20, 2012, the Board adopted Resolution No. 174-2012 (the "Initial Assessment Resolution") relating to the provision of wastewater service to properties in the Cudjoe Regional Centralized Outer Islands Service Area, describing System Development Fees (SDFs), collection costs and other terms and conditions of wastewater assessment for properties located within these areas; and directing preparation of the preliminary Non -Ad Valorem Assessment Roll and publication of the notice required by the Ordinance; and WHEREAS, pursuant to the provisions of the Ordinance, the County is required to confirm, modify, or repeal the Initial Assessment Resolution, with such amendments as the Board deems appropriate, after hearing comments and receiving objections of all interested parties; and WHEREAS, the Non -Ad Valorem Assessment Roll has heretofore been filed with the office of the County Administrator, as required by the Ordinance; and WHEREAS, as required by the terms of the Ordinance, notice of the public hearing held on the date hereof was published, a proof of publication being attached as Appendix A to this Resolution; and WHEREAS, as required by the terms of the Ordinance, notice of the public hearing held on the date hereof was mailed to each property owner that could connect to the wastewater system, an affidavit of mailing being attached as Appendix B hereto; and WHEREAS, a public hearing was held on the date hereof and comments and objections of all interested persons have been heard and considered as required by the terms of the Ordinance; 0 NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF MONROE COUNTY, FLORIDA, AS FOLLOWS: SECTION 1. AUTHORITY. This Resolution is adopted pursuant to the Ordinance, Chapter 125, Florida Statutes, and other applicable provisions of law. SECTION 2. DEFINITIONS. This Resolution is the Final Assessment Resolution as defined in the Ordinance. All capitalized terms in this Resolution shall have the meanings defined in the Ordinance and the Initial Assessment Resolution. SECTION 3. MODIFICATION AND CONFIRMATION OF INITIAL ASSESSMENT RESOLUTION. (A) For purposes of clarification, the term "System Development Fee" contained in Section 1.01 in the Initial Assessment Resolution is modified to read as follows: "System Development Fee" means that portion of the capital cost of the wastewater system being assessed to each owner of a Tax Parcel up to a maximum of $5,700 per Equivalent Dwelling Unit ("EDU"). The number of EDUs for residential properties will be the number of residential units for that Tax Parcel as determined by the Property Appraiser at the time of adoption of the resolution. The EDU Allocation for non-residential property is calculated by using the highest three month average water consumption over a three year period and dividing it by the average monthly water consumption for a residential unit. For the purposes of EDU Allocation, the average water consumption for a residential unit is 167 gallons/day. (B) As so modified, the Initial Assessment Resolution is hereby ratified and confirmed. SECTION 4. APPROVAL OF NON -AD VALOREM ASSESSMENT ROLL. The Non -Ad Valorem Assessment Roll, a copy of which is attached hereto as Appendix C, is hereby approved. SECTION 5. WASTEWATER ASSESSMENTS. (A) The Tax Parcels described in the Non -Ad Valorem Assessment Roll are hereby found to be specially benefited by the provision of wastewater capacity in the amount of the annual Wastewater Assessment set forth in the Non -Ad Valorem Assessment Roll. The methodology for computing annual Wastewater Assessments described in the Initial Assessment Resolution represents a fair and reasonable apportionment of cost among the Tax Parcels receiving the special benefit and is hereby approved. Annual Wastewater Assessments computed in the manner described in the Initial Assessment Resolution are hereby levied and imposed on all Tax Parcels described in the Non -Ad Valorem Assessment Roll at the rate and for the term designated for each Tax Parcel in the Non -Ad Valorem Assessment Roll attached hereto as Appendix C. The initial Annual Wastewater Assessment will be included on the ad valorem tax bill to be mailed in November 2013. 2 (B) Pursuant to the Uniform Assessment Collection Act and the Ordinance, the Wastewater Assessments shall constitute a lien against assessed property equal in rank and dignity with the liens of all state, county, district or municipal taxes and other non -ad valorem assessments. Except as otherwise provided by law, such lien shall be superior in dignity to all other prior liens, titles and claims, until paid. The lien shall be deemed perfected upon adoption by the Board of this Final Assessment Resolution or an Annual Assessment Resolution and shall attach to the property included on the Non -Ad Valorem Assessment Roll as of the prior January 1, the lien date for ad valorem taxes. (C) As to any Real Estate Parcel that is acquired by a public entity through condemnation, negotiated sale or otherwise prior to adoption of the next Annual Assessment Resolution, the Adjusted Prepayment Amount shall constitute a lien against assessed property equal in rank and dignity with the liens of all state, county, district or municipal taxes and other non -ad valorem assessments. Except as otherwise provided by law, such lien shall be superior in dignity to all other liens, titles and claims, until paid. The lien shall be deemed perfected upon adoption by the BOCC of the Annual Assessment Resolution and shall attach to the property included on the Assessment Roll upon adoption of the Annual Assessment Resolution. SECTION 6. COLLECTION OF WASTEWATER ASSESSMENTS. The Wastewater Assessments shall be collected pursuant to the Uniform Assessment Collection Act. Upon adoption of the Annual Assessment Resolution for each Fiscal Year, the County Administrator shall cause the certification and delivery of the Non -Ad Valorem Assessment Roll to the Tax Collector by September 15, in the manner prescribed by the Uniform Assessment Collection Act. SECTION 7. EFFECT OF FINAL ASSESSMENT RESOLUTION. The adoption of this Final Assessment Resolution shall be the final adjudication of the issues presented herein and in the Initial Assessment Resolution (including, but not limited to, the reasonableness of the legislative determination of special benefit and fair apportionment to the assessed property; the reasonableness of the method of apportionment; the enforceability and accuracy of the calculation of the initial rate of assessment and the preparation of the initial Non -Ad Valorem Assessment Roll; and the validity and enforceability of the lien of the annual Wastewater Assessment), unless proper steps are initiated in a court of competent jurisdiction to secure relief within 20 days from the date of Board action on this Final Assessment Resolution. SECTION 8. ASSESSMENT NOTICE. The County Administrator is hereby directed to record this Resolution as notice of the Wastewater Assessments in the Official Records Book in the office of the Monroe County Clerk of Courts. The preliminary Non - Ad Valorem Assessment Roll and each annual Non -Ad Valorem Assessment Roll shall be retained by the County Administrator and shall be available for public inspection. 3 SECTION 9. APPEAL PROCEDURE. (A) EDUs were allocated for Real Estate Parcels requiring wastewater service within the centralized Cudjoe Regional Wastewater Service Area based on the Property Appraiser classification of residential parcels and the water consumption for non-residential parcels. The appeal procedure attached hereto as Appendix D is hereby established for an owner of a Real Estate Parcel to challenge the treatment of the property for purposes of the assessments. (B) Notwithstanding Section 9 of this Final Assessment Resolution, any appeals for the tax bill must be filed by July 18, 2012 as described in the First Class Notice, a sample of which is provided in Appendix B. SECTION 10. PREPAYMENT NOTICES. The County Administrator is hereby directed to provide notice by first class mail to the owner of each Real Estate Parcel described in the Assessment Roll of the opportunity to prepay all future Annual Assessments, without additional financing or administrative costs. The notice, in substantially the form attached as Appendix E, shall be mailed to each property owner at the address utilized for the notice provide pursuant to Section 3.04 of the Initial Assessment Resolution, as amended herein. SECTION 11. EFFECTIVE DATE. This Resolution shall take effect immediately upon its adoption. PASSED AND ADOPTED by the Board of County Commissioners of Monroe County, Florida, at a regular meeting of the Board held on the 18t' day of July, 2012. Mayor David Rice Mayor Pro Tern Kim Wigington Commissioner George Neugent Commissioner Heather Carruthers Commissioner Syliva Murphy (SEAL) Attest: DANNY L. KOLHAGE, Clerk By: Deputy Clerk BOARD OF COUNTY COMMISSIONERS OF MONROE COUNTY, FLORIDA By: Mayor/Chairperson Appendix A Proof of Publication (to be inserted upon receipt from the newspapers) A-1 Appendix B Affidavit of Mailing AFFIDAVIT OF MAILING BEFORE ME, the undersigned authority, personally appeared ELIZABETH A WOOD, SANDI MELGAREJO and CHARITY MOORE who after being duly sworn depose and say: 1 I, Elizabeth A. Wood, Senior Administrator, Sewer Projects for the Monroe County, Florida, ("County"), pursuant to the authority and direction received from the County Commission, timely directed the preparation of the Assessment Roll and the preparation, mailing and publication of notices in accordance with Ordinance No. 027-2003 (the "Ordinance"), and in conformance with the Initial Assessment Resolution adopted by the County Commission on June 20, 2012, (the "Initial Assessment Resolution"). 2 Sandi Melgarejo, Project Coordinator for GSG. GSG has caused the notices required by the Ordinance to be prepared in conformance with the Initial Assessment Resolution. An exemplary form of such notice is attached hereto. GSG has caused such individual notices for each affected property owner to be prepared and each notice included the following information: the purpose of the assessment; the total amount proposed to be levied against each parcel; the unit of measurement to be applied against each parcel to determine the assessment; the number of such units contained within each parcel; the total revenue the County expects to collect by the assessment; a statement that failure to pay the assessment will cause a tax certificate to be Issued against the property which may result in a loss of title; a statement that all affected property owners have a right to appear at the hearing and to file written objections with the local governing board within 20 days of the notice; and the date, time and place of the hearing. 3 On or before June 27, 2012, GSG delivered and directed the mailing of the above referenced notices by Modern Mailers, Inc. ("Modern Mailers"), in accordance with the Ordinance and the Initial Assessment Resolution by First Class Mail to each affected owner, at the addresses then shown on the real property assessment tax roll database maintained by the Monroe County Property Appraiser for the purpose of the levy and collection of ad valorem taxes. Notices to property owners receiving multiple individual notices were mailed, or caused to be mailed by GSG on or before June 27, 2012. i ha(J tpVb�� is 4 4LL? Modern Mailers. As directed r, , above, Modern Mailefs, mailed or caused to be mailed On Or b N, ore June 27, 2012, the above referenced notices delivered to Modern Mailers by GSG. FURTHER AFFIANTS SAYETH NAUGHT. A A�fk Eliza et A. Wood Affiant Sandi Melgarejo Aff iant bANZITI %ooce- Aff iant STATE OF FLORIDA COUNTY OF MONROE The foregoing Affidavit of Mailing was sworn to and subscribed before me this -3rcLday of July 2012 by Elizabeth A. Wood, Senior Administrator, Sewer Projects for Monroe County, Florida, She is personally —knoWwn —tomp -,or who has produced as identification and did take an oath. ..NSA ............. ............................ DONNA J. HANSON Comm# DD0891641 Expires 6/25/2013 FIGM-,-',,,Lary Assm, Inc ........... --- ...... I... A ........ Printed Name: J-)ONNA �11)SCIN Notary Public, State of Florida At Large My Commission Expires D '-2 DS'9 Commission No.: i 0 W STATE OF FLORIDA COUNTY OF LEON The foregoing Affidavit of Mailing was sworn to and subscribed before me this day of July 2012 by Sandi Melgarejo, Project Coordinator, Government Services Group, Inc. She is pWs-6--na—Ily known �tom-e�—�- r who has produced as identification and did take an —oath. 'q9"""I"O y- TA MY PETERS Comission#DD 92134. 4EX Expires August 31, 2013 �BMWhruTmwFainInw"5-7019 STATE OF FLORIDA COUNTY OF LEON Printed Name: Notary Public, State of Florida At Large My Commission Expires Commission No.--IbD Vc)34 The foregoing Affidavit of Mailing was sworn and scribed before me this 4— day of 12 bvr-Jhb�� Mooy--e-- 1-01�m Sul:Qti "WCt— for Modern Mailers. July is y L' �w�nt00%er who has produced as identification and did take Jul _:: Ors ��sl �1�kn o an oath. TAMMY PETERS Commission # DD 921344 Expires August 31, 2013 V, C Printed Name: Notary Public, State of Florida At Large My Commission Expires Commission No.:A��) 121 M. Monroe County Wastewater Dept. 1O2D5QOverseas Highway Suite2-223 Key Lergo, FL33O37 Board of County Commissioners Mayor David Rice, OiuL4 Mayor Pro TwmKim Wigington. Dist. 1 George Neugent,Dist. 2 Heather Carruthers, Dist. 3 Sylvia Murphy, Dist. 5 SUMMERLAND KEY FL 330424828 Sequence Number: MVV-01'1500 Notice Date: June 27'2Q12 Re: Notice of Wastewater Non -Ad Valorem Amsemmnmmmtm (inner Area) Dear Property Owner: Construction of the Cudjoe Regional Centralized Wastewater Treatment facility is scheduled to commence in the beginning of 2O13amrequired bythe State Appropriation. Property owners have the option 0opay the System Development Fee for these uam|o*o as one lump sum (Prepayment) or in installments (Wastewater Assessment) financed over twenty years and collected onthe advalorem tax bill asanon-ad valorem assessment, Each single family parcel has been assigned one equivalent dwelling unit (EDU). The EDU Allocation for non-residential properties is based on water consumption for the three year period of2O8Q. 2010 and 2011 The EDU Allocation for non- residential property is oe|ou|otad by using the highest three month average water consumption and dividing it by the average monthly water consumption for m residential unit. If you feel there is a mistake on this notioe, you need to request an EDU Allocation review. For this reviem, please submit Wastewater EDU Appeals Form for EDU Allocations > 1.1 to the address printed at the top of this notice with e postmark of July 18. 2012. Contact Customer Service at 866-347-1887 to obtain u Wastewater Appeal form, or download it from http://www.monroecounty-fl.gov/forms.aspx. The EDU Allocation for the above parcel is: 1.0 The lump sum System Development Fee is proposed o1$6.700 per EDU; however, this amount may be reduced at the July 18,2o12public hearing. The lump sum System Development Fee for the above parcel im$5,TQQ.DO. |tiaanticipated that the Prepayment will bedue byAugust 31.2O12.ifyou decide toprepay. Alternatively, a Wastewater Assessment program has been set up to provide property owners the option to pay the System Development Foe over 2Qyears on the property tax bill. No action is required on your part to elect this option. The total assessment revenue hu bogenerated within the entire CudUoe Region. including the financing costs and the collection costs (if there are nnprepayments) over the entire 2Oyear period ivapproximately $80.6miUion. The County intends toinclude annual assessments onyour edvalorem tax bill beginning November 2O12, Failure bzpay your assessments will cause otax certificate hobeissued against the property which may result inaloss oftitle, The maximum Annual Wastewater Assessment |s proposed at$5%8 per EDU; however, this amount may he reduced at the July 1M,2O12public hearing. The estimated Annual Wastewater Assessment for the above parcel is: $538.00 You are invited to attend a public hearing to adopt the Final Assessment Resolution scheduled for July 18, 2012 at 5:01 p.m. at the Harvey Government Center, 1200 Truman Avonum, Key Went, FL 33040. The Final Assessment Resolution will be available inthe agenda packet for the hearing, hzbepublished aonJuly G.2O12. All affected property owners have a right to appear at the hamhmg and to file written objections with the County Administrator any time prior to the public hearing. If you decide to appeal any decision mode by the County Commission with respect to any matter considered at the hearing, you will need a record of the proceedings and may need to ensure that m verbatim record is mode, including the testimony and evidence upon which the appeal is to be made, In accordance with the Americans with Disabilities Aut, if you are a person with m disability who needs any accommodation or an interpreter to participate in this proceeding, contact the County Administrator at (305) 292-4441 at least 48 hours prior to the date of the hearing, Once construction is oomP|eba and wastewater service becomes ava8ab|e, uxvmera of properties with water nemioo will be required to umnmeo1 to the regional wastewater treatment system within 50 days of nouei[d of u mandatory connection notice. This notice satisfies the statutory requirement for notice of the requirement to connect to the regional wastewater treatment system once service becomes available. Property owner responsibilities including construction of on -site pipes, abandonment of on -site ayutoma, permitting and related tasks to complete the connection will be detailed in the connection mmtioo The on -site costs described above are inaddition tothe System Development Fee. Ifyou have any questions about this notice you can contact Customer Service ct800-847-1887between the hours of8:UOa.m. Monroe County Wastewater Dept. 10205OOverseas Highway Buite2-223 Key Largo, FL33D37 0UBARLOAFSHRSFL 33042-3711 Board of County Commissioners Mayor David Rice, Dist. 4 Mayor Pro Tern Kim WiginQtmn,Dist. 1 George Neu0*ntDist. 2 Heather Carruthers, Dist. 3 Sylvia Murphy, Dist, 5 Sequence Number: MVV-O2-1GOO Notice Date: June 27.2012 Re: Notice of Wastewater Non -Ad Valorem Assessments (Outer Area) Dear Property Owner: Construction of the CucQoe Regional Centralized Wastewater Treatment facility is scheduled to commence in the beginning of 2013ao required bythe State Appropriation. Property owners have the option to, pay the System Development Fee for these services as one lump sum (Prepayment) or in installments (Wastewater Assessment) financed over twenty years and collected onthe edvalorem tax bill onanon-ad valorem assessment. Each single family parcel has been assigned one equivalent dwelling unit (EDU). The EDU Allocation for non-residential properties is booed on water consumption for the three year period nf20O9. 2010 and 2011. The EDU Allocation for non- residential property is calculated by using the highest three month average water consumption and dividing itbythe average monthly water consumption fora residential unit, |fyou feel there in m mistake on this motioe, you need to request an EDU Allocation review. For this review, please submit a Wastewater EDU Appeals Form for EDU Allocations > 1.1 to the address printed at the top of this notice with a postmark of July 18. 2012, Contact Customer Service at 868-347'1897 to obtain e Wastewater Appeal form, or download it from http://www.monroecounty-fl,gov/forms.aspx. The EDU Allocation for the above parcel is: 1.0 The lump sum System Development Fee is proposed at$5.7OQ perEDU| however, this amount may be reduced at the July 18'2012public hearing. The lump sum System Development Fee for the above parcel is$G.7O0.00. |tieanticipated that the Prepayment for the Outer Area will be due between July through August 2013, if you decide to prepay. Alternatively, a Wastewater Assessment program has been ma1 op to provide property owners the option to pay the System Development Fee over2O years on the property tax bi|K. No action is required on your part in elect this option. The total assessment revenue to be generated within the entire CucUoe Region, including the financing costs and the collection costs (if there are no prepayments) over the entire 20 year period is approximately $89.5 million. The County intends buinclude annual assessments pnyour advalorem tax bill beginning November 2Q13. Failure topay your assessments will cause utax certificate tobeissued against the property which may result inaloss oftitle. The maximum Annual Wastewater Assessment 1s proposed ato6%B per EDU; hovv*ver, this amount may be reduced at the July 18.2o1%public hearing. The estimated Annual Wastewater Assessment for the above parcel is. $538.00 You are invited toattend apublic hearing tmadopt the Final Assessment Resolution scheduled for July 18.2B12atS:O1 p.m, at the Harvey Government Center, 1200 Truman Avenue, Key West, FL 33040. The Final Assessment Resolution will be available inthe agenda packet for the hearing, tobepublished a1 onJuly O.2O12. All affected property owners have a right 0oappear otthe hearing and to file written objections with the County Administrator any time prior to the public hearing. If you decide to appeal any decision made by the County Commission with respect to any matter considered at the hearin8, you will need o record of the proceedings and may need to ensure that a verbatim record is made. including the testimony and evidence upon which the appeal is to be made. In accordance with the Americans with Disabilities Aot, if you are o person with m disability who needs any accommodation or an interpreter to participate in this proceeding, contact the County Administrator at (305) 292-4441 at least 48 hours prior to the date of the hearing. Once construction is complete and wastewater service becomes evai|mb|e, owners ofproperties with water service will be required to connect to the regional wastewater treatment system within 30 days of receipt of mandatory connection notice. This notice satisfies the statutory requirement for notice of the requirement to connect to the regional wastewater treatment system once service becomes available. Property owner responsibilities including construction of on -site pipes, abandonment of on -site systerns, permitting and related tasks tocomplete the connection will be detailed |nthe connection notice. The on -site costs described above are inaddition tothe System Development Fee. Ifyou have any questions about this notice you can contact Customer Service at 866-347-1897 between the hours of 9:00 a.m. Appendix C Non -Ad Valorem Assessment Roll C-1 Centralized Cudjoe Regional Outer Islands Notice Roll C-z Centralized Cudjoe Regional Outer Islands Notice Roll C-3 Centralized Cudjoe Regional Outer Islands Notice Roll C-4 Centralized Cudjoe Regional Outer Islands Notice Roll C-5 Centralized Cudjoe Regional Outer Islands Notice Roll C-6 Centralized Cudjoe Regional Outer Islands Notice Roll C-7 Centralized Cudjoe Regional Outer Islands Notice Roll C-8 Centralized Cudjoe Regional Outer Islands Notice Roll C-9 Centralized Cudjoe Regional Outer Islands Notice Roll C-10 Centralized Cudjoe Regional Outer Islands Notice Roll C-11 Centralized Cudjoe Regional Outer Islands Notice Roll C-12 Centralized Cudjoe Regional Outer Islands Notice Roll C-13 Centralized Cudjoe Regional Outer Islands Notice Roll C-14 Centralized Cudjoe Regional Outer Islands Notice Roll C-15 Centralized Cudjoe Regional Outer Islands Notice Roll C-16 Centralized Cudjoe Regional Outer Islands Notice Roll C-17 Centralized Cudjoe Regional Outer Islands Notice Roll C-18 Centralized Cudjoe Regional Outer Islands Notice Roll C-19 Centralized Cudjoe Regional Outer Islands Notice Roll C-20 Centralized Cudjoe Regional Outer Islands Notice Roll C-21 Centralized Cudjoe Regional Outer Islands Notice Roll C-22 Centralized Cudjoe Regional Outer Islands Notice Roll C-23 Centralized Cudjoe Regional Outer Islands Notice Roll C-24 Centralized Cudjoe Regional Outer Islands Notice Roll C-25 Centralized Cudjoe Regional Outer Islands Notice Roll C-26 Centralized Cudjoe Regional Outer Islands Notice Roll C-27 Centralized Cudjoe Regional Outer Islands Notice Roll C-28 Centralized Cudjoe Regional Outer Islands Notice Roll C-29 Centralized Cudjoe Regional Outer Islands Notice Roll C-30 Centralized Cudjoe Regional Outer Islands Notice Roll C-31 Centralized Cudjoe Regional Outer Islands Notice Roll C-32 Appendix D Appeal Procedure D-1 APPEALS PROCESS The EDU Allocation for residential properties will be the number of residential units for that Tax Parcel as determined by the Property Appraiser at the time of adoption of the Final Assessment Resolution. The Notice of Wastewater Non -Ad Valorem Assessments directed property owners to submit a Wastewater EDU Appeals Form to the Monroe County Wastewater Department by July 18, 2012 to request an EDU Allocation review. Property owners must additionally request a classification review by the Property Appraiser. Following a reclassification by the Property Appraiser an adjustment to the EDU Allocation will be made. The EDU Allocation for a non-residential property is calculated by using the highest three month average water consumption over a three year period and dividing it by the average monthly water consumption based on daily water consumption of 167 gallons per day for a residential unit. Property classes other than Residential may appeal an assessment based on excessive use, irrigation or change of use. For example, if you had a broken pipe that caused you to have high water bills, you may appeal your assessment based on excessive use. You will need to attach documentation describing the plumbing problem, water bills showing your normal water use before and after the leak, and if possible, a copy of the repair bill from the plumber. In cases where water is used but does not require treatment because it does not go into the plumbing drain, you may appeal based on irrigation. Contact FKAA at 305-296-2454 for information related to installation of the irrigation meter. You will need to attach documentation of the irrigation meter installation and copies of the past 12 months of water bills for the irrigation and original meter following installation of the irrigation meter to have the EDU allocation adjusted. Successful appeals submitted by the July 18, 2012 deadline will be reflected on the tax bill. Appeals submitted after August 31, 2012 will be reviewed to determine whether circumstances exist which constitute a continuance. An example of a justifiable continuance is collection of water consumption data for 12 months to support an irrigation appeal. If the owner elects to prepay the lump sum System Development Fee and is subsequently granted an EDU Allocation adjustment as the result of an appeal, the difference between the adjusted lump sum system development fee and the prepaid amount will be reimbursed. If the owner pays the annual assessment on the 2012 tax bill, a request for a refund for the overpayment of the non -ad valorem assessment will be made by the Wastewater Department by submitting a BOCC approved DR-409A to the Tax Collector. D-2 PC Code PC Description 2-Digit PC Code PC Category 0000 VACANT RESIDENTIAL 00 RESIDENTIAL 0100 SINGLE FAMILY IMPROVED 01 RESIDENTIAL 0200 MOBILE HOME 02 RESIDENTIAL 0300 MULTI FAMILY+10 UNITS 03 RESIDENTIAL 0400 CONDO 04 RESIDENTIAL 0401 CONDO 04 RESIDENTIAL 0500 CO-OPS 05 RESIDENTIAL 0600 RETIREMENT HOMES/NONEXPT 06 RESIDENTIAL 0700 MISC RESIDENTIAL 07 RESIDENTIAL 0800 MULTI FAMILY 2-9 UNITS 08 RESIDENTIAL 0900 TIME SHARE 09 RESIDENTIAL 1000 VACANT COMMERCIAL 10 VACANT 1100 STORES 1 STORY 11 COMMERCIAL 1200 MIXED USE STORE/OFFICE 12 COMMERCIAL 1300 DEPARTMENT STORES 13 COMMERCIAL 1400 SUPERMARKETS 14 COMMERCIAL 1500 REGIONAL SHOPPING CTRS 15 COMMERCIAL 1600 COMMUNITY SHOPPING CTR 16 COMMERCIAL 1700 OFFICE NON -PROF 1 STORY 17 COMMERCIAL 1800 OFFICE NON -PROF 2+STORY 18 COMMERCIAL 1900 PROFFESIONAL SERVICES 19 COMMERCIAL 2000 AIR/MARINE/BUS TERMINALS 20 COMMERCIAL 2100 RESTAURANTS/CAFETERIAS 21 COMMERCIAL 2200 DRIVE-IN RESTAURANT 22 COMMERCIAL 2300 BANK/S & L/MORTGAGE/CREDIT 23 COMMERCIAL 2400 INSURANCE COMPANY OFFICE 24 COMMERCIAL 2500 REPAIRS SVC TV/LAUNDRIES 25 COMMERCIAL 2600 SERVICE STATIONS 26 COMMERCIAL 2700 AUTO SALES/SERVICE/RENTAL 27 COMMERCIAL 2800 MOBILE HOME PARKS/PK LOTS 28 RESIDENTIAL 2900 WHOLESALE/PRODUCE OUTLETS 29 COMMERCIAL 3000 FLORIST/GREENHOUSE 30 COMMERCIAL 3100 OPEN STADIUMS 31 COMMERCIAL 3200 THEATER/AUDITORIUM (ENCL) 32 COMMERCIAL 3300 NIGHTCLUB/BAR/LOUNGE 33 COMMERCIAL 3400 BOWLING/SKATING/POOL HALL 34 COMMERCIAL 3500 TOURIST ATTRACTION 35 COMMERCIAL 3600 CAMPS 36 RESIDENTIAL 3700 RACETRACK; HORSE/DOG/AUTO 37 COMMERCIAL 3800 GOLF COURSE/DRIVING RANGE 38 COMMERCIAL 3900 HOTELS/MOTELS 39 COMMERCIAL 4000 VACANT INDUSTRIAL 40 VACANT 4100 LT MFG/SM MACH SHOP/PRINT 41 INDUSTRIAL/WAREHOUSE 4200 HEAVY IND/EQUIP MFG/MACH 42 INDUSTRIAL/WAREHOUSE 4300 LUMBER YARD/SAWMILL 43 INDUSTRIAL/WAREHOUSE 4400 PACK PLANT (FRUIT/MEAT) 44 INDUSTRIAL/WAREHOUSE 4500 CANNERIES/DISTILLERIES 45 INDUSTRIAL/WAREHOUSE 4600 FOOD PROCESSING/BAKERIES 46 INDUSTRIAL/WAREHOUSE 4700 CEMENT PLANTS 47 INDUSTRIAL/WAREHOUSE 4800 WAREHOUSING 48 INDUSTRIAL/WAREHOUSE 4900 OPEN STORAGE 49 INDUSTRIAL/WAREHOUSE 5000 IMPROVED AGRICULTURAL 50 RESIDENTIAL 5100 VEGETABLE CROPS 51 AGRICULTURAL 5200 BI-ANNUAL ROW CROPS 52 AGRICULTURAL 5300 ROW CROPS 53 AGRICULTURAL 5400 TIMBERLAND SITE 90+ 54 AGRICULTURAL D-3) 5500 TIMBERLAND SITE 80-89 55 AGRICULTURAL 5600 TIMBERLAND SITE 70-79 56 AGRICULTURAL 5700 TIMBERLAND SITE 60-69 57 AGRICULTURAL 5800 TIMBERLAND SITE 50-59 58 AGRICULTURAL 5900 TIMBERLAND NOT CLASSIFIED 59 AGRICULTURAL 6000 IMPROVED PASTURE LAND 60 AGRICULTURAL 6100 SEMI -IMPROVED LAND 61 AGRICULTURAL 6200 NATIVE LAND 62 AGRICULTURAL 6300 WASTE LAND 63 AGRICULTURAL 6400 GRAZING LAND CLASS V 64 AGRICULTURAL 6500 GRAZING LAND CLASS VI 65 AGRICULTURAL 6600 CITRUS 66 AGRICULTURAL 6700 POULTRY/BEES/FISH/RABBIT 67 AGRICULTURAL 6800 DAIRY, HOG & CATTLE FEED 68 AGRICULTURAL 6900 ORNAMENTALS, MISC AG 69 AGRICULTURAL 7000 VACANT INSTITUTIONAL 70 VACANT 7100 CHURCHES 71 INSTITUTIONAL 7200 PRIVATE SCHOOLS & COLLEGE 72 INSTITUTIONAL 7300 PRIVATE OWNED HOSPITALS 73 INSTITUTIONAL 7400 HOMES FOR THE AGED 74 NURSING HOMES 7500 ORPHANAGES 75 INSTITUTIONAL 7600 MORTUARIES/CEMETERIES 76 INSTITUTIONAL 7700 CLUBS, LODGES, UNION HALLS 77 INSTITUTIONAL 7800 SANITARIUMS, CONVALES, REST 78 INSTITUTIONAL 7900 CULTURAL ORG, FACIILITIES 79 INSTITUTIONAL 8000 UNDEFINED 80 GOVT 8100 MILITARY 81 GOVT 8200 GOVT FOREST/PARKS/RECREATIONAL 82 GOVT 8300 PUBLIC COUNTY SCHOOLS 83 GOVT 8400 COLLEGES 84 GOVT 8500 HOSPITALS 85 GOVT 8600 COUNTY 86 GOVT 8700 STATE 87 GOVT 8800 FEDERAL 88 GOVT 8900 MUNICIPAL NOT PARKS 89 GOVT 9000 LEASEHOLD GOVT OWNED 90 GOVT 9100 UTILITIES, GAS/ELEC/TELEP 91 INDUSTRIAL/WAREHOUSE 9200 MINING, PETROLEUM, GAS 92 INDUSTRIAL/WAREHOUSE 9300 SUBSURFACE RIGHTS 93 NOT USED 9400 RIGHT-OF-WAY 94 NOT USED 9500 RIVERS & LAKES, SUBMERGED 95 NOT USED 9600 SEWAGE DISP, BORROW PITS 96 NOT USED 9700 OUTDOOR REC OR PARK 97 NOT USED 9800 CENTRALLY ASSESSED 98 NOT USED 9900 ACREAGE NON AGRICULTURAL 99 VACANT D-4 Appendix E Form of Prepayment Notice E-1 July 23, 2012 Monroe County Office of Management and Budget 1100 Simonton Street, Suite 2-213 Key West, FL 33040 305-292-4447 FORM OF NOTICE Board of County Commissioners Mayor David Rice, Dist. 4 Mayor Pro Tern Kim Wigington, Dist. 1 George Neugent, Dist. 2 Heather Carruthers, Dist. 3 Sylvia Murphy, Dist. 5 Owner Name Alternate Key #: [GSG Insert] Address 1 Sequence #: [GSG Insert] Address 2 City, State Zip RE: Cudjoe Regional Outer Islands Non -Ad Valorem Wastewater Assessment Prepayment Notice At the July 18, 2012, the Monroe County Board of County Commissioners (BOCC) approved a System Development Fee of [GSG/County insert] per Equivalent Dwelling Unit for the centralized Cudjoe Regional Outer Islands Service Area. The System Development Fee may be paid as a lump sum prepayment or financed for collection on the ad valorem tax bill as a non -ad valorem special assessment. This type of financing where property owners participate in the cost of the program through the Uniform Method of Collection is used throughout Florida. It is anticipated that construction of the Cudjoe Regional System will begin in early 2013 and continue through the end of 2015. The EDU Allocation for the above parcel is: [GSG insert]. The lump sum Prepayment Assessment for the above parcel is [GSG insert]. Should you wish to pre -pay without interest and administrative costs, please detach the prepaymant slip below and remit with prepayment check made payable to Monroe County, Florida to the Monroe County Office of Management and Budget at 1100 Simonton Street, Suite 2-213, Key West, FL 33040. You must include the Parcel Identification # provided above on your check. We ask that you also include a contact telephone number on the check in case we need to contact you regarding the prepayment. You may also make a prepayment in person at the address above by check only. No cash or credit card payments will be accepted. It is anticipated that the prepayment notices will be mailed in early July 2013 and due by August 31, 2013. The Annual Wastewater Assessment is [GSG insert]. If you elect not to pre -pay, the assessments will be collected on the ad valorem tax bill, as authorized by Section 197.3632, Florida Statutes. The assessments will be payable in not to exceed twenty (20) annual installments amortized at [GSG/COUNTY insert %], the first of which shall be included on the ad valorem tax bill to be mailed in November, 2013. Failure to pay the assessments will cause a tax certificate to be issued against the property which may result in a loss of title. If you do not wish to prepay the assessment by August 31, 2013, but decide you want to payoff the assessment in the future, payoffs are calculated annually by reducing the System Development Fee by the principal portion of the annual assessment. Please contact us at 305-292-4426 to obtain a payoff memo. Payoffs are accepted annually through August 31 and are usually available beginning in October. Copies of applicable Ordinances, Resolutions and assessment records are available at the Monroe County Wastewater Department located at 102050 Overseas Highway, Suite 2-223, Key Largo, FL 33037. Centralized Cudjoe Regional Outer Islands Prepayment Slip Owner Name: Tax Parcel ID#: MAIL PAYMENT TO: Amount Due: Date Due: Prior to August 31, 2013 Monroe County, FLORIDA Attn: Office of Management and Budget (Prepayments) Suite 2-213 Key West, FL 33040 PLEASE MAKE CHECKS PAYABLE TO: Monroe County, Florida Sequence #: E-2 MONROE COUNTY OFFICE OF TAX COLLECTOR 1200 TRUMAN AVENUE, SUITE 101 P.O. BOX 1129 KEY WEST, FLORIDA 33041-1129 DANISE D. HENRIQUEZ, C.F.C. TELEPHONE (305) 295-5000 TAX COLLECTOR FAX TAX DEPT 1305) 295-5020 DEL DEPT 1305) 296-6021 TAG DEPT 1306) 296-5022 10/29/02 AMENDED - FLAT RATE FEE FOR COLLECTION OF NON-ADVALOREM-ASSESSMENTS $1,000 charge for rolls up .to 2,000 accounts $2,000 charge., for rolls 2,001 - 5,000 accounts $8,000 charge for rolls 5,001 - 30,000 accounts Should any rolls exceed 30,000 accounts this rate can be reviewed to determine if the amount would be sufficient to cover the coat. G �a� "The Vacation Land of the Presidents" Client Name Monroe County - Cudjoe Regional Wastewater Assessments Project Name Rate Scenarios - Inner Service Area - Case i $4,500 SDC = Interest Rate 5% No Financing Costs, Revised Collection Costs Item Based On Debt Service Parameters 5.00`Yo Original Interest Rate 11/1/2012 Start Date (mm/dd/yyyy) 2 Payments Per Year 20 Total Years $ 14,503,500 Total Principal Initial Prepayment Amount $ 14,503.500 Total Construction Costs Provided by County Contingency Included in Construction Costs $ Start Up Costs GSG contract $ First Class Notices $1.31 per parcel $ Prepayment Notices $1.31 per parcel $ $ 14,503,500 Total Capital Cost $ 4,500 Initial Prepayment per Unit Uses actual units Other Total Loan Components Debt Service Reserve Fund Not Included $ Capitalized Interest Not Included $ Loan Service Fee Not Included $ rlic—lint Not Included $ S Adjusted Prepayment per Unit Uses actual units b I' V Assessment Database Number of Parcels Number of Units Modified Number of Units Annual Assessment Rates Annual Debt Service Additional Coverage Assessment Administration (GSG) County Administrative Costs Tax Collector Costs Property Appraiser Costs c....a.,.., rl --nt 2,729 Actual Units 3,223 Uses 95% of Actual Units 3,062 $ 1,155.530 Not Included $ Annual Contract (Pro -rated) $ 9,195 Not Included $ Uses TC proposed costs $ 2,000 Not Included $ Estimated at 5%of Annual Revenue $ 61,407 Total Annual Assessment Amount Annual Assessment Amount/Unit Uses Modified Units Financing Info Cudjoe Key AsSrnt rates_2012-13 Inner_no financing_4500 5% int rev fees 7/12/2012 402 Per EDU3,062 377.403,062 FAmunt - 3,062 3.003,062 - 3,062 $ 0.65 3.062 $ 3,062 $ 20.06 $ 401.11