HomeMy WebLinkAbout2025-08 - Amended and Restated Final Assessment Resolution CITY OF OCOEE, FLORIDA
AMENDED AND RESTATED
FINAL ASSESSMENT RESOLUTION
ADOPTED JULY 15, 2025
TABLE OF CONTENTS
Page
SECTION 1. AUTHORITY. 2
SECTION 2. DEFINITIONS AND INTERPRETATION. 3
SECTION 3. REIMPOSITION OF FIRE PROTECTION ASSESSMENTS. 3
SECTION 4. COLLECTION OF ASSESSMENTS. 6
SECTION 5. CONFIRMATION OF AMENDED AND RESTATED INITIAL
ASSESSMENT RESOLUTION. 7
SECTION 6. EFFECT OF ADOPTION OF RESOLUTION. 7
SECTION 7. SEVERABILITY. 7
SECTION 8. CONFLICTS. 7
SECTION 9. EFFECTIVE DATE. 8
APPENDIX A: AFFIDAVIT REGARDING NOTICE MAILED
TO PROPERTY OWNERS A-1
APPENDIX B: PROOF OF PUBLICATION B-1
APPENDIX C: FORM OF CERTIFICATE OF NON-AD VALOREM
ASSESSMENT ROLL C-1
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RESOLUTION NO. 2025-08
A RESOLUTION OF THE CITY COMMISSION OF THE CITY
OF OCOEE, FLORIDA, RELATING TO THE PROVISION OF
FIRE PROTECTION SERVICES, FACILITIES AND
PROGRAMS THROUGHOUT THE CITY OF OCOEE;
IMPOSING FIRE PROTECTION ASSESSMENTS AGAINST
ASSESSED PROPERTY LOCATED WITHIN THE CITY OF
OCOEE FOR THE FISCAL YEAR BEGINNING OCTOBER 1,
2025; APPROVING THE ASSESSMENT ROLL; PROVIDING
FOR COLLECTION; PROVIDING FOR EFFECT,
SEVERABILITY, CONFLICTS, AND PROVIDING AN
EFFECTIVE DATE.
WHEREAS, the City Commission of the City of Ocoee, Florida, has enacted
Ordinance No. 2013-010 (the "Ordinance"), as codified in Chapter 77 of the City of Ocoee
Codes of Ordinances, which authorizes the imposition of Fire Protection Assessments for
fire protection services, facilities, and programs against Assessed Property located within
the City;
WHEREAS, the reimposition of a Fire Protection Assessment for fire protection
services, facilities, and programs each fiscal year is an equitable and efficient method of
allocating and apportioning Fire Protection Assessed Cost among parcels of Assessed
Property;
WHEREAS, the City Commission desires to reimpose a Fire Protection Assessment
within the City using the procedures provided by the Ordinance, including the tax bill
collection method for the Fiscal Year beginning on October 1, 2025;
WHEREAS, the City Commission, on May 20, 2025, adopted Resolution No. 2025-
05 (the"Amended and Restated Initial Assessment Resolution")containing and referencing
a brief and general description of the fire protection facilities and services to be provided to
Assessed Property, describing the method of apportioning the Fire Protection Assessed
1
Cost to compute the Fire Protection Assessment for fire protection services, facilities, and
programs against Assessed Property, estimating a rate of assessment, and directing the
updating and preparation of the Assessment Roll, provision of published and mailed notice
required by the Ordinance;
WHEREAS, pursuant to the Ordinance, the City Commission is required to confirm
or repeal the Amended and Restated Initial Assessment Resolution, with such
amendments as the City Commission deems appropriate, after hearing comments and
objections of all interested parties;
WHEREAS, the Assessment Roll has heretofore been made available for inspection
by the public, as required by the Ordinance;
WHEREAS, notice of a public hearing has been published and mailed as required
by the terms of the Ordinance, which provides notice to all interested persons of an
opportunity to be heard; an affidavit regarding the form of notice mailed being attached
hereto as Appendix A and the proof of publication being attached hereto as Appendix B;
WHEREAS, a public hearing was held on July 15, 2025, and comments and
objections of all interested persons were heard and considered as required by the terms of
the Ordinance.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF CITY OF
OCOEE, FLORIDA:
SECTION 1. AUTHORITY. This resolution is adopted pursuant to the provisions of
the Fire Protection Assessment Ordinance (Ordinance No. 2013-010), as amended and
codified in Chapter 77 of the City of Ocoee Codes of Ordinances (the "Ordinance");
Resolution No. 2025-05 (the"Amended and Restated Initial Assessment Resolution"); the
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City of Ocoee Home Rule Charter; Article VIII, Section 2 of the Florida Constitution;
sections 166.021 and 166.041, Florida Statutes; and other applicable provisions of law.
SECTION 2. DEFINITIONS AND INTERPRETATION.
(A) This resolution constitutes the Amended and Restated Final Assessment
Resolution as defined in Section 77-1 of the Ordinance.
(B) All capitalized terms in this resolution shall have the meanings defined in the
Ordinance and the Amended and Restated Initial Assessment Resolution.
(C) Unless the context indicates otherwise, words imparting the singular number,
include the plural number, and vice versa; the terms "hereof," "hereby," "herein," "hereto,"
"hereunder" and similar terms refer to this resolution; and the term "hereafter" means after,
and the term "heretofore" means before, the effective date of this resolution. Words of any
gender include the correlative words of the other genders, unless the sense indicates
otherwise. Words imparting the singular number, include the plural number, and vice versa.
SECTION 3. REIMPOSITION OF FIRE PROTECTION ASSESSMENTS.
(A) The parcels of Assessed Property included in the Assessment Roll which is
hereby approved, are hereby found to be specially benefited by the provision of the fire
protection services, facilities, and programs described or referenced in the Amended and
Restated Initial Assessment Resolution in the amount of the Fire Protection Assessment
set forth in the Assessment Roll, a copy of which was present or available for inspection at
the above referenced public hearing and is incorporated herein by reference. Additionally,
the Assessment Roll, as approved, includes those Tax Parcels of Assessed Property that
cannot be set forth in that Assessment Roll due to the provisions of Section 119.071(4),
Florida Statutes, concerning exempt "home addresses."
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(B) It is hereby ascertained, determined and declared that each parcel of
Assessed Property within the City will be specially benefitted by the City's provision of fire
protection services, facilities, and programs in an amount not less than the Fire Protection
Assessment for such parcel, computed in the manner set forth in the Amended and
Restated Initial Assessment Resolution.
(C) Adoption of this Amended and Restated Final Assessment Resolution
constitutes a legislative determination that all parcels of Assessed Property derive a special
benefit, as set forth in the Ordinance and the Amended and Restated Initial Assessment
Resolution, from the fire protection services, facilities, or programs to be provided and a
legislative determination that the Fire Protection Assessments are fairly and reasonably
apportioned among the properties that receive the special benefit as set forth in the
Amended and Restated Initial Assessment Resolution.
(D) The method for computing Fire Protection Assessments described and
referenced in the Amended and Restated Initial Assessment Resolution is hereby
approved.
(E) For the Fiscal Year beginning October 1, 2025, the updated Fire Protection
Assessed Cost to be assessed and apportioned is estimated to be $4,496,156.00. The
assessment rate to be assessed against benefitted property to generate the Fire Protection
Assessed Cost for the Fiscal Year beginning October 1, 2025, is hereby established as
$139.23 per Net Fire Protection Unit.
(F) The above rate of assessment is hereby approved. Except as otherwise
provided herein, Fire Protection Assessments for fire protection services, facilities, and
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programs in the amounts set forth in the updated Assessment Roll, as herein approved, are
hereby levied and imposed on all parcels of Assessed Property included in such
Assessment Roll for the Fiscal Year beginning October 1, 2025.
(G) The following exemptions are approved for the Fire Protection Assessment
program:
(1) No Fire Protection Assessment shall be imposed upon a parcel of
Government Property; however, Government Property that is owned by federal mortgage
entities, such as the VA and HUD, and obtained by foreclosure or a deed in lieu of
foreclosure shall not be exempted from the Fire Protection Assessment.
(2) In accordance with Section 170.01(4), Florida Statutes, no Fire
Protection Assessment shall be imposed against any: (i) Land that is classified by the
Property Appraiser as agricultural lands pursuant to Section 193.461, Florida Statutes; or
(ii) Building of Non-Residential Property located on a Tax Parcel that is classified by the
Property Appraiser as agricultural lands pursuant to Section 193.461, Florida Statutes,
unless that Building exceeds a just value of $10,000 as determined by the Property
Appraiser and is not a Pole Barn.
(3) No Fire Protection Assessment shall be imposed on Buildings of
Institutional Property whose building use is wholly exempt from ad valorem taxation under
Florida law.
(H) Any shortfall in the expected Fire Protection Assessment proceeds due to any
reduction or exemption from payment of the Fire Protection Assessments required by law
or authorized by the City Commission shall be supplemented by any legally available funds,
or combination of such funds, and shall not be paid for by proceeds or funds derived from
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the Fire Protection Assessments. In the event a court of competent jurisdiction determines
any exemption or reduction by the City Commission is improper or otherwise adversely
affects the validity of the Fire Protection Assessment imposed for this Fiscal Year, the sole
and exclusive remedy shall be the imposition of a Fire Protection Assessment upon each
affected Tax Parcel in the amount of the Fire Protection Assessment that would have been
otherwise imposed save for such reduction or exemption afforded to such Tax Parcel by
the City Commission.
(I) As authorized in Section 77-17 of the Ordinance, interim Fire Protection
Assessments are also levied and imposed against all property for which a Certificate of
Occupancy is issued after adoption of this Amended and Restated Final Assessment
Resolution based upon the rates of assessment approved herein.
(J) As provided in the Ordinance, Fire Protection Assessments shall constitute a
lien upon the Assessed Property so assessed 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.
SECTION 4. COLLECTION OF ASSESSMENTS.
(A) The Fire Protection Assessments shall be collected pursuant to the Uniform
Assessment Collection Act, as provided in Section 77-18 of the Ordinance.
(B) The Assessment Roll, as herein approved, together with the correction of any
errors or omissions as provided for in the Ordinance, shall be delivered to the Tax Collector
for collection using the tax bill collection method in the manner prescribed by the
Ordinance.
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(C) The Assessment Roll, as delivered to the Tax Collector, shall be
accompanied by a Certificate to Non-Ad Valorem Assessment Roll in substantially the form
attached hereto as Appendix C. The Property Appraiser and Tax Collector shall apply the
Fire Rescue Assessment Rates approved herein to any Tax Parcels of Assessed Property
with exempt "home addresses" pursuant to Section 119.071(4), Florida Statutes.
SECTION 5. CONFIRMATION OF AMENDED AND RESTATED INITIAL
ASSESSMENT RESOLUTION. The Amended and Restated Initial Assessment Resolution
is hereby ratified and confirmed.
SECTION 6. EFFECT OF ADOPTION OF RESOLUTION. The adoption of this
Amended and Restated Final Assessment Resolution shall be the final adjudication of the
issues presented (including, but not limited to, the determination of special benefit and fair
apportionment to the Assessed Property, the method of apportionment and assessment,
the rate of assessment, the Assessment Roll and the levy and lien of the Fire Protection
Assessments), unless proper steps shall be initiated in a court of competent jurisdiction to
secure relief within 20 days from the date of this Amended and Restated Final Assessment
Resolution.
SECTION 7. SEVERABILITY. If any clause, section or other part of this resolution
shall be held by any court of competent jurisdiction to be unconstitutional or invalid, such
unconstitutional or invalid part shall be considered as eliminated and in no way effecting the
validity of the other provisions of this resolution.
SECTION 8. CONFLICTS. All resolutions or parts of resolutions in conflict herewith
are hereby repealed to the extent of such conflict.
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SECTION 9. EFFECTIVE DATE. This Amended and Restated Final Assessment
Resolution shall take effect immediately upon its passage and adoption.
PASSED AND ADOPTED this 15th day of July, 2025.
APPROVED:
ATTEST: CITY OF OCOEE, FLORIDA
.j111111--
Melanie Sibbitt, MMC, City Clerk Ru son, Mayor
(SEAL)
FOR USE AND RELIANCE ONLY BY
THE CITY OF OCOEE, FLORIDA;
APPROVED AS TO FORM AND LEGALITY
5 on this 11=")day of ,Z,41,..1 , 2025.
FISHBACK DOMINICK
B :
Richard S. Geller, City Attorney
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APPENDIX A
AFFIDAVIT REGARDING NOTICE MAILED TO PROPERTY OWNERS
AFFIDAVIT OF MAILING
BEFORE ME, the undersigned authority personally appeared Craig Shadrix and
Sandi Neubarth, who, after being duly sworn, depose and say:
1. Craig Shadrix, as City Manager of the City of Ocoee, Florida (the "City"),
pursuant to the authority and direction received from the City Commissioners, timely
directed the preparation of the Assessment Roll and the preparation, mailing, and
publication of notices in accordance with the Chapter 77 of the City of Ocoee Code of
Ordinances (the "Ordinance") in conformance with the Amended and Restated Initial
Assessment Resolution No. 2025-05 adopted by the City Commission on May 20, 2025
(the "Amended and Restated Initial Assessment Resolution").
2. Sandi Neubarth is the Director for Accenture Infrastructure & Capital
Projects, LLC ("Accenture"). Accenture has caused the notices required by Section 77-9
of the Ordinance to be prepared in conformance with the Amended and Restated Initial
Assessment Resolution. An exemplary form of such notice is attached hereto. Accenture
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 City 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 24, 2025, Accenture caused the mailing of the above-
referenced notices in accordance with Section 77-9 of the Ordinance and Section 15 of
the Amended and Restated 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 Orange County Property Appraiser for the purpose of the
collection of ad valorem taxes.
FURTHER AFFIANTS SAYETH NOT.
( ,
Craig Sha ix, affiant
4iwe‘
/ .
Sandi Neubarth, affiant
STATE OF FLORIDA
COUNTY OF ORANGE
The foregoing Affidavit of Mailing was sworn to before me. by means of® physical
presence or ❑ online notarization, this 154" day of -Tut v.4 , 2025 by Craig
Shadrix, City Manager, City of Ocoee, Florida. He is peT'sonally known to_me or has
produced _ as identification and did take an oath.
Printed Na : M1r(�YK�q�US ICe
;,;*:eg c; MIRANDAJUSTICE NotaryPublic, State of Florida
in MY COMMISSION#HH 116467
rdA EXPIRES:July 20,2025 At Large
FOF,F° Bonded Thru Notary Public Underwriters My Commission Expires: 912012025
Commission No.: HH II(c4le7
STATE OF FLORIDA
COUNTY OF LEON
The foregoing Affidavit of Mailing was sworn to and subscribed before me, by means
of El physical presence or ❑ online notarization, this " day of July, 2025 by Sandi
Neuharth, Director, Accenture Infrastructure and Capital Projects, LLC, a Delaware limited
liability company. She is personally known to me or has produced as identification
and did take an oath.
Printed e: -rain -\ 0.-1-trs
Notary Public, State of Florida
At Large j 2S^
My Commission Expires:
Commission No.: tf h'/a
.: +;•.. '
TAMMY PETERS
' ...... Commission#HH 126488
. •. �.�:` Expires August31,2025
.'y:?;o"1i��•` scivieo Thy Troy Fain Msuroca S O4 S-7019
I I ee4'5 r
City of Ocoee CITY OF OCOEE FLORIDA
Special Assessments NOTICE OF PUBLIC HEARING
t N Bluford Avenue TO IMPOSE AND PROVIDE FOR COLLECTION OF
Ocoee.FL 34761 FIRE PROTECTION NON-AD VALOREM ASSESSMENTS
NOTICE DATE JUNE 24 2025
Parcel Tax ID. 012227717000010
Legal:PRESERVE AT CROWN POINT PHASE
FINGLASS TOOLS LLC 2492f97 LOT 1
7512 DR PHILLIPS BLVD STE 50.710
ORLANDO FL 328t9
.tl.Pnl,u,triIt4rvllv(IIPIII••.rl.1tLI111111 1.1111111
NOTICE TO PROPERTY OWNER..."
As required by Section 197 3632.Florida Statutes notice is given by the City of Ogee that an annual assessment
for fire protection services using the tax bill collection method.may be levied on your property for the fiscal year
October 1.2025 • September 30. 2026 and future fiscal years. The purpose of this assessment is to fund fire
protection services benefiting property located within the incorporated areas of City of Ocoee The total annual Fire
Protection Assessment revenue to be collected within the City of Ocoee is estimated to be 54 496.156 00. The
annual fire protection assessment is based on the classification of each budding on each parcel of property and
number of billing units contained therein
Category Type and Number of Belling Units Fiscal Year 25.26 Assessment
Hazard Class 7 Buk:trig at 2000-3099 sq ft 1 9694 Factored Fire Protection units 5274 20
Total Assessment 5274 20
The maximum annual Fire Protection Assessment that can be imposed without further notice for Fiscal Year 2025-
26 and future fiscal years for the above parcel is 5274 20
A public hearing will be held at 6.15 p m on July 15.2025 in the Crty Commission Chambers. 1 N Bluford Avenue.
Ocoee. Florida for the purpose of receiving public comment on the proposed assessments You and all other
affected property owners have a right to appear at the hearing and to file written objections with the City Commission
within 20 days of this notice.If you decide to appeal any decision made by the Crty Commission with respect to any
matter considered at the hearing you will need a 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 Act persons needing a special accommodation or an interpreter
to participate in this proceeding should call t407i 905 3105.at least 48 hours prior b the date of the hearing
Unless proper steps are initiated in a court of competent jurisdiction to secure relief within 20 days from the date of
City Commission action at the above hearing(including the method of apportionment the rate of assessment and
the imposition of assessments).such action shall be the final adjudication of the issues presented
Copies of the Fire Protection Assessment Ordinance the Amended and Restated Initial Assessment Resolution
and the preliminary assessment roll are available for inspection at the City Clerk.located at 1 N Bluford Avenue
Ocoee.Florida
Both the fire protection service non-ad valorem assessment amount shown on this notice and the ad valorem taxes
for the above parcel will be collected on the ad valorem tax bid mailed in November of each year the assessment
is imposed.as authonzed by Section 197 3632 Florida Statutes Failure to pay the assessments will cause a tax
certificate to be issued against the property which may result in a loss of title.
It there is a mistake on this notice.it will be corrected Should you have any questions regarding the fire services
special assessment please contact the City Clerk at(407j 905-3105. Monday through Friday between 8.00 a.m.
and 5'00 p m.except holidays
THIS IS NOT A BILL "'
APPENDIX B
PROOF OF PUBLICATION
Orlando Sentinel
r1EDlA GROUP
Published Daily in
Orange,Seminole,Lake,Osceola&Volusia Counties,Florida
Sold To;
City of Ocoee -CU00104366
1 North Bluford Avenue
OCOEE,FL,34761-2258
Bill To:
City of Ocoee -CU00104366
1 North Bluford Avenue
OCOEE,FL,34761-2258
State Of Florida
County Of Orange
Before the undersigned authority personally appeared
Rose Williams,who on oath says that he or she is a duly authorized
representative of the ORLANDO SENTINEL,a DAILY newspaper
published in ORANGE County,Florida;that the attached copy of
advertisement,being a Legal Notice in:
The matter of 11200-Misc.Legal
Was published in said newspaper by print in the issues of,or by publication
on the newspaper's website,if authorized on Jun 24,2025.
Affiant further says that the newspaper complies with all legal requirements
for publication in Chapter 50,Florida Statutes.
�t6d
Rose Williams
Signature of Affiant Name of Affiant
Sworn to and subscribed before me on this 27 day of June,2025,
by above Affiant,who is personally known to me(X)or who has produced identification().
auatvt-k_
Signature of Notary Public
Nowary Pubnc Slots of Floods
Loonna Rontris
alig6!sty Commission Mg SOQQ22
Exp rois 4071202$
_ — - - - -
Name of Notary,Typed,Printed,or Stamped
7833021
APPENDIX C
FORM OF CERTIFICATE TO
NON-AD VALOREM ASSESSMENT ROLL
CERTIFICATE
TO
NON-AD VALOREM ASSESSMENT ROLL
I HEREBY CERTIFY that, I am the Mayor of the City of Ocoee, or authorized agent
of the City of Ocoee, Florida (the "City"); as such I have satisfied myself that all property
included or includable on the non-ad valorem assessment roll for fire protection services
(the "Non-Ad Valorem Assessment Roll") for the City is properly assessed so far as I have
been able to ascertain; and that all required extensions on the above described roll to show
the non-ad valorem assessments attributable to the property listed therein have been made
pursuant to law.
I FURTHER CERTIFY that, in accordance with the Uniform Assessment Collection
Act, this certificate and the herein described Non-Ad Valorem Assessment Roll will be
delivered to the Orange County Tax Collector by September 15, 2025.
IN WITNESS WHEREOF, I have subscribed this certificate and directed the same to
be delivered to the Orange County Tax Collector and made part of the above-described
Non-Ad Valorem Assessment Roll this I5 day of 'TLI! { , 2025.
THE OF OCOEE, FLORIDA
By:
Mayor
[to be delivered to Tax Collector prior to September 15]
C-1