1219-Sem Co Tax CollectorAGREEMENT FOR THE CITY OF SANFORD TO
REIMBURSE THE SEMINOLE COUNTY TAX COLLECTOR
This Agreement for the City of Sanford to reimburse the Seminole County Tax
Collector (the "Agreement ") is made and entered into as of May 1, , 2008, by and
between the City of Sanford, a political subdivision of the State of Florida (the "City ") and
Ray Valdes in his capacity as the Seminole County Tax Collector (the "Tax Collector ").
NOW, THEREFORE, in consideration of the mutual promises, covenants,
representations, and agreements contained herein, 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 ACKNOWLEDGEMENTS. It
is hereby ascertained, determined and declared by the parties that:
(A) the City 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 City to the
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 Tax Collector and will produce positive
economic benefits to the affected landowners and the City;
(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 City and the Tax Collector 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 Tax Collector under section 197.3632, Florida Statutes, are
ministerial;
(G) this Agreement is entered into in order to allow for the use of the Uniform
Method relative to non -ad valorem assessments imposed and levied by the City under an
Assessment Ordinance, as it may be amended from time -to -time;
(IT) the non -ad valorem assessments to which this Agreement applies are being
imposed and levied by the City for the provision of fire rescue, operation, maintenance, and
capital expenditures germane thereto;
(I) the City holds the Tax Collector harmless for any mistakes the City makes in
levying the non -ad valorem special assessment, noticing, and implementing of the uniform
collection methodology procedures. In the event of lawsuits, the City agrees to support a
motion to dismiss the Tax Collector from the case. The Tax Collector has no involvement
with either the levy of the non -ad valorem special assessment or with the proper notices
and procedures of the City in adhering to the uniform collection methodology procedure.
SECTION 1.02. INCORPORATION. The findings, recitals and
acknowledgements contained herein are true, correct and incorporated in this Agreement.
ARTICLE II
SECTION 2.01. PURPOSE. The purpose of this Agreement is for the City and
the Tax Collector to establish and agree upon the undertaking of the responsibilities
pursuant to section 197.3632, Florida Statutes, in order for the City Commission to
implement the Uniform Method for the notice, levy, collection, and enforcement of non -ad
valorem assessments; and to provide for reimbursement by the City to the Tax Collector for
all necessary administrative and actual costs incurred by them in such activity.
ARTICLE III
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 City, not
inconsistent with, nor contrary to, the provisions of sections 197.3632, 197.3635, Florida
Statutes, as amended, and any applicable rules duly promulgated by the Department of
Revenue.
ARTICLE IV
SECTION 4.01. DUTIES AND RESPONSIBILITIES OF THE CITY. The
City shall:
(A) be solely responsible for imposing and levying valid non -ad valorem
assessments;
(B) reimburse the Tax Collector for all necessary administrative and actual
collection costs incurred, in the collection of the assessments, under the Uniform Method;
(C) pursuant to section 197.3632(7), Florida Statutes, pay for or alternatively
reimburse the Tax Collector if he elects to mail a separate tax notice if the Tax Collector
cannot merge the non -ad valorem assessment roll certified by the City, or the City may be
directed by the Tax Collector to mail such separate notice;
(D) make all reimbursement or payment to the Property Appraiser and Tax
Collector hereunder in accordance with the Florida Prompt Payment Act, Chapter 278, Part
VII, Florida Statutes, or its successor in function;
(E) post the non -ad valorem assessment for each parcel on the non -ad valorem
assessment roll in a manner that such non -ad valorem assessment roll is free of errors and
omissions;
(F) on or about August 15 of each calendar year, be prepared to provide a non -ad
valorem assessment roll on compatible electronic medium for trial run purposes to assure
the Tax Collector same will merge with the ad valorem tax roll;
(G) cause the Mayor of the City, or his or her designee, to certify, by September
15 of each calendar year, to the Tax Collector the non -ad valorem assessment 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;
(IT) designate and authorize a person, other than the Tax Collector, to receive
and process any request for changes, modifications or corrections to the subject non -ad
valorem roll and, if necessary, timely file with the Tax Collector an appropriate certificate
of correction; and
(I) cooperate with the Tax Collector 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 the provisions of Chapter 197, specifically sections
197.3632 and 197.3635, Florida Statutes, as amended.
SECTION 4.02. DUTIES AND RESPONSIBILITIES OF THE TAX
COLLECTOR. The Tax Collector shall:
(A) merge all authorized tax rolls, prepare a combined taxpayer collection roll
and prepare appropriate property payment notices for both the ad valorem and non -ad
valorem assessment annual taxes in accordance with Chapter 197, any applicable rules
promulgated by the Department of Revenue and in accordance with any specific ad valorem
or non -ad valorem ordinances and resolutions adopted by the City, so long as said
ordinances and resolutions shall themselves not be inconsistent with or contrary to, the
provisions of Chapter 197, specifically sections 197.3632 and 197.3635, Florida Statutes;
(B) collect the annual non -ad valorem assessments of the City as certified, no
later than September 15 of each calendar year to the Tax Collector; provided such non -ad
valorem roll is on compatible electronic medium tied to the property identification number
for each parcel and in the format used by the Property Appraiser for the ad valorem roll
submitted to the Department of Revenue and such non -ad valorem roll is free of errors and
omissions;
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(C) cooperate with the City and the Property Appraiser 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 the provisions of Chapter
197, specifically sections 197.3632 and 197.3635, Florida Statutes, as amended;
(D) if the Tax Collector discovers any errors or omissions on any non ad- valorem
assessment roll, request the City to file a corrected roll or correct the amount of any
individual non -ad valorem assessment by filing with the Tax Collector a certificate of
correction, with a copy to the Property Appraiser and the Department of Revenue, pursuant
to applicable rules provided by the Department of Revenue; and
(E) upon determining that a separate mailing is required pursuant to section
197.3632(7), Florida Statutes, mail, or require the City to mail, a separate notice of the
particular non -ad valorem assessment.
ARTICLE V
SECTION 5.01. TERM. The term of this Agreement shall commence upon the
date first above written and shall run through the end of the calendar year and shall
automatically be renewed thereafter, for successive periods, not to exceed one year each.
However, the City shall inform the Property Appraiser and the Tax Collector and the
Department of Revenue by January 10 in any calendar year the City intends to discontinue
using the Uniform Method of collecting the non -ad valorem assessments referred to in this
Agreement.
IN WITNESS WHEREOF, the City and the Tax Collector have executed and
delivered this Agreement as the date first above written.
ATTEST: CITY OF SANFORD, FLORIDA
M
pity Clerk May
DATE:
TAX COLLECTOR
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