2540 Agreement for Collection of Non-Advalorem Taxes2540
AGREEMENT FOR COLLECTION OF i ON-ADVALOREM TAXES
THIS AGREEMENT is made and entered into this 12th day of
December , 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, 11.01 East First Street, Sanford, Florida 32771,
hereinafter referred to as "Tax Collector".
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 1.97.3632, 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 1.97.3632(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
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
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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 15t' 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:
Attest:
SEMINOLE COUNTY TAX COLLECTOR
J.R. KRO
DATE: E�
CITY OF: SANFORD
City Commission
IMMAm qW, R'
Traci Houchin, MMC, FCRM �' •s ...,,,P ' i'A
City Clerk ri ,o ' Mayor
For use and reliance of the Sanford
City Commission only.
Approved as to form d egality. '
William Colbert
City Attorney
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the City of