2529 Non-Ad Valorem Agreement (w/Reso 3189)#2529 - W/Reso 3189
NON -AD VALOREM AGREEMENT
THIS AGREEMENT made and entered into this W day of <Jnua 4, 2023
by and between the City of Sanford, a political subdivision of the State of Florida, %hose address
is 300 N Park Ave, Sanford, Florida 32771, hereinafter referred to as the "City', and the Seminole
County Property Appraiser, a Constitutional Officer of the State of Florida, whose address is
Seminole County Services Building, 1101 East First Street, Sanford, Florida, hereinafter referred
to as "Property Appraiser".
WITNESSETH:
WHEREAS, the City is authorized to impose non -ad valorem assessments and by
resolution has elected to use the uniform method of collecting such assessments as authorized by
Section 197.3632, Florida Statutes; and
WHEREAS, the uniform method will provide an efficient method of collection of non -ad
valorem assessments levied by the City; and
WHEREAS, Section 197.3632(2), Florida Statutes, provides that the City shall enter into a
written agreement with the Property Appraiser for reimbursement of necessary administrative fees
incurred under Section 197.3632, Florida Statutes,
NOW THEREFORE, in consideration of the foregoing, the parties agree as follows:
SECTION 1. PURPOSE. The purpose of this Agreement is to establish the terms and
conditions under which the City of Sanford shall reimburse the Property Appraiser for
necessary administrative and actual costs for producing for the City of Sanford a list of the
properties within the non -ad valorem special assessment area.
SECTION 2. TERM. The term of this�greement shall commence on March 1,
20231, and shall run through December 31, 202 , the date of signature by the parties
notwithstanding and shall automatically be renewed thereafter for successive periods not to exceed
one (1) year each.
SECTION 3. COMPLIANCE WITH LAWS AND REGULATIONS. The parties shall
abide by all statutes, ordinances, rules and regulations pertaining to the City non -ad valorem
assessment levies, including those now in effect and hereafter adopted. The City holds the
Property Appraiser harmless for any actions relating in any way to the levy and collection of non -ad
valorem taxes and for noticing, implementing, collecting or any other procedure regarding a non -
ad valorem assessment for which the uniform collection method is employed. In the event of
any dispute, including but not limited to actions in Court or before an administrative tribunal, the
City will actively support dismissal of the Property Appraiser, and, notwithstanding any
non-binding administrative ruling to the contrary, will indemnify the Property Appraiser against
any harm arising therefrom to the extent provided for by law. Nothing in this Agreement
shall in any way be construed to abrogate any immunity accorded to the City by way if its status
as a municipality.
Page 1 of 2
SECTION 4. RESPONSIBILITY OF THE PROPERTY APPRAISER,
The Property Appraiser shall prepare and provide the City with a list, or compatible
electronic medium, annually by June 1, commencing in 20j, of the information provided in Section
197.3632(3)(b), Florida Statutes, as follows:
(a) Legal description of the property within the boundaries of the non -ad valorem
special assessment area described in the resolution.
(b) Names and addresses of the owners of such property.
(c) Such information shall reference the property identification number and otherwise
conform in format to that contained on the ad valorem roll submitted to the
department.
(d) The property appraiser is not required to submit information that is not on the ad
valorem roll or compatible electronic medium submitted to the department.
(e) If the City determines that the information supplied by the property appraiser is
insufficient for its purpose, the City shall obtain additional information from any
other source.
SECTION 5. RESPONSIBILITY OF THE CITY.
(a) The City agrees to reimburse the Property Appraiser for necessary administrative
and actual costs incurred pursuant to Section 197,3632, Florida Statutes.
Administrative costs shall include, but not be limited to, those costs associated with
personnel, forms, supplies, data processing, computer equipment, postage and
programming. The City shall only compensate the Property Appraiser for the actual
cost of providing the data as he may bill to the City in a timely manner.
(b) The City agrees to cooperate with the Property Appraiser in implementation of the
uniform method of collecting non -ad valorem assessments pursuant to, and
consistent with the provisions of Section 197.3632, Florida Statutes.
ATTE
Si ature
y � � f�
Name Printed
ATTEST:
Witness Name
SEMINOLE COUNTY PROPERTY APPRAISER
David/,Johnson, CFA
ProArty Appraiser
Date:
/-1�' �3
Art Woodruff g
Mayor
Date: 2
Page 2 of 2
AGREEMENT FOR COLLECTION OF NON-ADVALOREM TAXES
THIS AGREEMENT is made and entered into this day of
, 2023, by and between the City of SANFORD, a political
subdivision of the State of Florida, whose address is 300 N Park Avenue, Sanford
Florida 32771 hereinafter referred to as the "City", and the Seminole County Tax
Collector, a Constitutional Officer of the State of Florida, whose address is
Seminole County Services Building, 1101 East First Street, Sanford, Florida 32771,
hereinafter referred to as "Tax Collector".
WITNESSETH:
WHEREAS, the City is authorized to impose non -ad valorem assessments and
by resolution has elected to use the uniform method of collecting such
assessments as authorized by Section 197.3632, Florida Statutes; and
WHEREAS, the uniform method will provide an efficient method of collection
of non -ad valorem assessments levied by the City; and
WHEREAS, Section 197.3632(2), Florida Statutes, provides that the City shall
enter into a written agreement with the Tax Collector for reimbursement of
necessary administrative and actual collection costs incurred under Section
197.3632, Florida Statutes.
NOW THEREFORE, in consideration of the foregoing, the parties agree as
follows:
SECTION 1. PURPOSE. The purpose of this Agreement is to establish the
terms and conditions under which the Tax Collector shall collect the City non -ad
valorem assessments and that the City will reimburse the Tax Collector for
necessary administrative and actual collection costs pursuant to Section
197.3632, Florida Statutes.
SECTION 2. TERM. The term of this Agreement shall commence on January
1, 2023, and shall run through December 31, 2023, the date of signature by the
1
parties notwithstanding, and shall automatically be renewed thereafter for
successive periods not to exceed one (1) year each.
SECTION 3. COMPLIANCE WITH LAWS AND REGULATIONS. The parties shall
abide by all statutes, ordinances, rules and regulations pertaining to the levy and
collection of the City non -ad valorem assessment levies, including those now in
effect and hereafter adopted. 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 4. RESPONSIBILITY OF THE TAX COLLECTOR.
(a) The Tax Collector shall prepare a combined notice for ad valorem taxes
and non -ad valorem assessments pursuant to Section 197.3632 and 197.3635
Florida Statutes, or its successor provisions, and in accordance with the specific
resolutions adopted at public hearings in a timely manner by the City, which shall
clearly state its intent to use the uniform method for collecting such assessments.
(b) The Tax Collector shall collect the City non -ad valorem assessments
pursuant to the provisions of Chapter 197, Florida Statutes.
(c) The Tax Collector agrees to cooperate with the City in implementation
of the uniform method of collecting non -ad valorem assessments pursuant to
Section 197.3632, Florida Statutes, or its successor provisions.
(d) The Tax Collector shall not accept any non -ad valorem assessment roll
that is not certified on a compatible electronic medium, and that does not contain
the electronic posting of the non -ad valorem assessment for each parcel, and is
not tied to the applicable property identification number.
(e) If the Tax Collector discovers errors or omissions on such roll, he may
request the City to file a corrected roll or a correction of the amount of any
assessment. The City shall bear the cost of any such error or omission.
SECTION 5. RESPONSIBILITY OF THE CITY.
(a) The City agrees to reimburse the Tax Collector for necessary
administrative and actual collection costs incurred pursuant to Section 197.3632,
Florida Statutes. Administrative costs shall include, but not be limited to, those
M
costs associated with personnel, forms, supplies, data processing, computer
equipment, postage and programming. The City shall only compensate the Tax
Collector for the actual cost of collecting non -ad valorem assessments as he may
bill to the City in a timely manner.
(b) The City will be billed or pay directly for necessary advertising relating
to the non -ad valorem assessment program.
(c) By September 15th of each year the City Manager of the City shall
certify a non -ad valorem assessment roll on compatible electronic medium to the
Tax Collector. The City shall post the non -ad valorem assessment for each parcel
on the non -ad valorem roll to be certified. It is the responsibility of the City to
ensure that such roll be free of errors and omissions.
(d) The city agrees to cooperate with the Tax Collector in implementation
of the uniform method of collecting non -ad valorem assessments pursuant to,
and consistent with all of the provisions of Section 197.3632 and 197.3635,
Florida Statutes, or its successor provisions.
ATTEST: SEMINOLE COUNTY TAX COLLECTOR
Attest:
J.R. KROLL
DATE:
CITY OF: SANFORD
City Commissiono the City of
Sanford i
IT
Traci Houchin, MMC, FCRM �'';` A odruff 018V.-
4
City Clerk Mayor
For use and reliance of the Sanford
City Commission only.
Approved as to form d legality.
' z
William Colbert
City Attorney
3
CITY OF
^ &kNFORD WS _ RM
LORIDA
Fa W��U1IU�Q
Item No. 0 `
CITY COMMISSION MEMORANDUM 23.238
DECEMBER 1 1, 2023 AGENDA
To: Honorable Mayor and Members of the City Commission
PREPARED BY: Cynthia Lindsay, Finance Director, CPA, CGFO
SUBMITTED BY: Norton N. Bonaparte, Jr., ICMA-CM, City Manager
SUBJECT: Parking District Option; Non -Ad Valorem Special Assessment Collection;
Resolution No. 2023-3189; Approval of New Agreement with Seminole
County Tax Collector; Ratification of Prior Agreement with The Seminole
County Property Appraiser
STRATEGIC PRIORITIES:
❑ Unify Downtown & the Waterfront
❑ Promote the City's Distinct Culture
❑ Update Regulatory Framework
❑ Redevelop and Revitalize Disadvantaged Communities
SYNOPSIS:
Approval of Resolution No. 2023-3189 enabling the collection of a non -ad valorem special
assessment for a downtown parking district using the uniform method of collection on the property
tax bills is requested.
FISCAL/STAFFING STATEMENT:
No current financial impact, if the special assessment is finalized the financial impact will be
established at that time. The statutorily required business impact statement will be evaluated and
formulated at that time.
BACKGROUND:
In 2022, staff presented the concept of establishing a parking district that is partially funded with
non -ad valorem special assessments and the City Commission directed that the matter move
forward. Resolution No. 2023-3189 and agreements with the Property Appraiser and Tax
Collector allow for the City to bill the special assessment via the tax bills on the properties that
will be involved. The 2 agreements and Resolution No. 2023-3189 must be in place by December
31, 2023 in order to bill for the next tax year. The agreement previously approved with the
Seminole County Property Appraiser is being honored while the Tax Collector has requested that
the City enter into a new agreement.
Approving Resolution No. 2023-3189 and agreements does not commit the City to creating the
parking district and merely makes the option available if the City Commission chooses to establish
a parking district and use non -ad valorem taxes as a revenue mechanism to implement the parking
programs that are developed. The provisions of Resolution No. 2023-3189 clearly outline the scope
and effect of the action by the City Commission.
LEGAL REVIEW:
The Assistant City Attorney has assisted in this matter and has no legal objection to the proposed
action by the City Commission.
RECOMMENDATION:
City staff recommends that the City Commission adopt Resolution No. 2023-3189 and authorize
the Mayor to execute the new agreement with the Seminole County Tax Collector while ratifying
the prior agreement with the Seminole County Property Appraiser.
SUGGESTED MOTION:
"I move to approve Resolution No. 2023-3189, as proposed."
Attachments: (1). Resolution No. 2023-3189
(2). Existing Non -ad Valorem Agreement with Seminole County Property
Appraiser.
(3). New Agreement for collection of Non -ad Valorem Taxes with Seminole
County Tax Collector.