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HomeMy WebLinkAboutItem 12 First Reading of An Ordinance To Create Chapter 105 Master Capital Project and Service Assessment City of Ocoee ▪ 1 N. Bluford Avenue ▪ Ocoee, Florida 34761 Phone: (407) 905-3100 ▪ www.ocoee.org STAFF REPORT Meeting Date: June 16, 2026 Item #: 12 Contact Name: Jen Bolling Department Director: Jen Bolling Contact Number: Ext. 4021 City Manager: Craig Shadrix Subject: First Reading of An Ordinance To Create Chapter 105 Master Capital Project and Service Assessment. (Utilities Director Bolling) Background Summary: The 2017 Downtown Master Plan identified the lack of central sewer as a major barrier to redevelopment and the Wekiva Basin studies identified septic tanks as a major contributor to nutrient loading in Starke Lake. To meet mandated state nutrient reduction requirements and support downtown redevelopment, the City has extended sewer service through multiple projects over the past several years. Currently, thirty-nine downtown customers have sewer available but are not yet connected. State law (Section 381.00655(1)(a), Florida Statutes) and the 2016 Wastewater Revenue Bond, requires parcels with available sewer to connect. The recently awarded Florida Department of Environmental Protection, Florida Springs Grant, covers the on-property construction work needed to connect to sewer, but it does not cover the City’s required one-time sewer capital fee ($8,030.00). To provide flexibility in paying this fee, the Commission approved three payment options on April 7, 2026: 1. Standard cash payment at time of connection 2. Interest free 24 month payment on the utility bill (statutorily required) 3. A 10-year non-ad valorem assessment under the City’s home rule authority and Section 197.3632, F.S. Option 3 requires adoption of new Code provisions establishing the procedures for the special assessment. Although special assessments have historically been created on a project-by-project basis, the proposed ordinance creates a comprehensive and consistent framework for the imposition, administration, and collection of special assessments for services and capital improvements. This ordinance supports the sewer assessment and provides funding flexibility for future infrastructure projects, ensuring fair and reasonable cost apportionment to benefited properties. Issue: Should the Honorable Mayor and City Commission approve the proposed ordinance for Master Capital Project and Service Assessment? Recommendations: Staff recommends the Honorable Mayor and City Commission approve the proposed ordinance for Master Capital Project and Service Assessment City of Ocoee ▪ 1 N. Bluford Avenue ▪ Ocoee, Florida 34761 Phone: (407) 905-3100 ▪ www.ocoee.org Attachments: 1. Ordinance Creating New Chapter 105 2. Business Impact Estimate Form Financial Impacts: There is no financial impact to the City of Ocoee. Type of Item: First Reading Public Hearing Page 1 of 31 ORDINANCE NO. _______ AN ORDINANCE OF THE CITY OF OCOEE, FLORIDA, RELATING TO THE PROVISION OF SERVICES, FACILITIES, PROGRAMS, AND LOCAL IMPROVEMENTS WITHIN THE CITY OF OCOEE, FLORIDA; ADOPTING CHAPTER 105 OF THE CITY OF OCOEE CODE OF ORDINANCES ENTITLED “MASTER CAPITAL PROJECT AND SERVICE ASSESSMENTS”; AUTHORIZING THE IMPOSITION AND COLLECTION OF SPECIAL ASSESSMENTS AGAINST PROPERTY WITHIN THE CITY OF OCOEE; PROVIDING CERTAIN DEFINITIONS AND DEFINING THE TERMS "ASSESSMENT," "SERVICE ASSESSMENT," AND "CAPITAL ASSESSMENT"; PROVIDING FOR THE CREATION OF ASSESSMENT AREAS; ESTABLISHING THE PROCEDURES FOR IMPOSING CAPITAL AND SERVICE ASSESSMENTS; ESTABLISHING PROCEDURES FOR NOTICE AND ADOPTION OF ASSESSMENT ROLLS; PROVIDING THAT ASSESSMENTS CONSTITUTE A LIEN ON ASSESSED PROPERTY UPON ADOPTION OF THE ASSESSMENT ROLL; PROVIDING THAT THE LIEN FOR AN ASSESSMENT COLLECTED PURSUANT TO SECTIONS 197.3632 AND 197.3635, FLORIDA STATUTES, UPON PERFECTION SHALL ATTACH TO THE PROPERTY ON THE PRIOR JANUARY 1, THE LIEN DATE FOR AD VALOREM TAXES; PROVIDING THAT A PERFECTED LIEN SHALL BE EQUAL IN RANK AND DIGNITY WITH THE LIENS OF ALL STATE, CITY, DISTRICT, OR MUNICIPAL TAXES AND ASSESSMENTS AND SUPERIOR IN DIGNITY TO ALL OTHER PRIOR LIENS, MORTGAGES, TITLES, AND CLAIMS; AUTHORIZING EXEMPTIONS; PROVIDING PROCEDURES FOR COLLECTION OF ASSESSMENTS; PROVIDING A MECHANISM FOR THE IMPOSITION OF ASSESSMENTS ON GOVERNMENT PROPERTY; PROVIDING FOR ISSUANCE OF OBLIGATIONS; DECLARING THE PROVISIONS OF THIS ORDINANCE TO BE SUPPLEMENTAL, ADDITIONAL, AND AN ALTERNATIVE METHOD; PROVIDING FOR APPLICABILITY AND SEVERABILITY; PROVIDING FOR CONFLICTS AND CODIFICATION; AND PROVIDING AN EFFECTIVE DATE. Page 2 of 31 BE IT ENACTED BY THE CITY COMMISSION OF THE CITY OF OCOEE, FLORIDA: SECTION 1. ADOPTION OF MASTER CAPITAL PROJECT AND SERVICE ASSESSMENTS. The Master Capital Project and Service Assessment Ordinance is hereby adopted as a new Chapter 105 of the City of Ocoee Code of Ordinances, which shall read as follows: CHAPTER 105. – MASTER CAPITAL PROJECT AND SERVICE ASSESSMENTS ARTICLE I. – IN GENERAL § 105-1. - Definitions. As used in this Chapter, the following words and terms shall have the following meanings, unless the context clearly otherwise requires: "Annual Rate Resolution" means the resolution described in § 105-28 and §105-47 hereof, approving an Assessment Roll for a specific Fiscal Year. "Assessed Property" means all parcels of land included on the Assessment Roll that receive a special benefit from the delivery of the service, facility or program or provision of a Local Improvement identified in the Initial Assessment Resolution. "Assessment" means a special assessment imposed by the City pursuant to this Ordinance to fund the Capital Cost or Project Cost, if obligations are issued, of Local Improvements or the Service Cost of services that provide a special benefit to property as a consequence of a logical relationship to the value, use, or characteristics of property identified in an Initial Assessment Resolution. The term "Assessment" shall include Capital Assessments and Service Assessments. "Assessment Area" means any of the areas created by resolution of the Commission pursuant to § 105-4 hereof, that specially benefit from a Local Improvement or service, facility, or program. "Assessment Roll" means the special assessment roll relating to an Assessment approved by a Final Assessment Resolution pursuant to § 105- 26 or § 105-45 hereof or an Annual Rate Resolution pursuant to § 105-28 or §105-47 hereof. Page 3 of 31 "Assessment Unit" means the unit or criteria utilized to determine the Assessment for each parcel of property, as set forth in the Initial Assessment Resolution. "Assessment Units" may include, by way of example only and not limitation, one or a combination of the following: front footage, platted lots or parcels of record, vested lots, land area, improvement area, equivalent residential connections, permitted land use, trip generation rates, rights to future trip generation capacity under applicable concurrency management regulations, property value or any other physical characteristic or reasonably expected use of the property that has a logical relationship to the Local Improvement or service to be funded from proceeds of the Assessment. "Building" means any structure, whether temporary or permanent, built for support, shelter or enclosure of persons, chattel or property of any kind. This term shall include mobile homes or any vehicles serving in any way the function of a building. "Building Permit" means an official document or certificate issued by the City, under the authority of ordinance or law, authorizing the construction or siting of any Building within the City. The term "Building Permit" shall also include set up or tie down permits for those structures or Buildings, such as a mobile home, that do not require a Building Permit in order to be constructed. "Capital Assessment" means a special assessment imposed by the City pursuant to this Ordinance to fund the Capital Cost or Project Cost, if obligations are issued, of Local Improvements that provide a special benefit to property as a consequence of a logical relationship to the value, use, or characteristics of property identified in an Initial Assessment Resolution. Capital Assessments are often amortized and collected for a term of years established by the Commission. "Capital Cost" means all or any portion of the expenses that are properly attributable to the acquisition, design, construction, installation, reconstruction, renewal or replacement (including demolition, environmental mitigation and relocation) of Local Improvements and imposition of the related Assessments under generally accepted accounting principles and including reimbursement to the City for any funds advanced for Capital Cost and interest on any interfund or intrafund loan for such purposes. "Certificate of Occupancy" means an official document or certificate issued by the City, under the authority of ordinance or law, authorizing the occupancy of any Building within the City. The term "Certificate of Occupancy" shall also include set up or tie down permits for those structures Page 4 of 31 or Buildings, such as a mobile home, that do not require a Certificate of Occupancy in order to be occupied. "City" means the City of Ocoee, a municipal corporation of the State of Florida. "City Manager" means the chief administrative officer of the City, or such person's designee. "Commission" shall mean the City Commission of the City of Ocoee, Florida. "Final Assessment Resolution" means the resolution described in § 105- 26 and § 105-45 hereof which shall confirm, modify, or repeal the Initial Assessment Resolution and which shall be the final proceeding for the imposition of an Assessment. "Fiscal Year" means that period commencing October 1st of each year and continuing through the next succeeding September 30th, or such other period as may be prescribed by law as the fiscal year for the City. "Government Property" means property owned by the United States of America or any agency thereof, a sovereign nation, the State of Florida or any agency thereof, a County, a special district or a municipal corporation. "Initial Assessment Resolution" means the resolution described in § 105- 22 and § 105-41 hereof which shall be the initial proceeding for the identification of the service, facility, program, or Local Improvement for which an Assessment is to be made and for the imposition of an Assessment. "Local Improvement" means a capital improvement constructed or installed by the City for the special benefit of an Assessment Area. "Maximum Assessment Rate" means the maximum rate of assessment established by the Final Assessment Resolution for the service, facility, program, or Local Improvement. "Obligations" means bonds or other evidence of indebtedness including but not limited to, notes, commercial paper, capital leases, reimbursable advances by the City, or any other obligation issued or incurred to finance any portion of the Project Cost of Local Improvements and secured, in whole or in part, by proceeds of the Assessments. "Ordinance" means this Master Capital Project and Service Assessment Ordinance, as it may be amended from time-to-time. Page 5 of 31 "Owner" shall mean the Person reflected as the owner of Assessed Property on the Tax Roll. "Person" means any individual, partnership, firm, organization, corporation, association, or any other legal entity, whether singular or plural, masculine or feminine, as the context may require. "Pledged Revenue" means, as to any series of Obligations, (A) the proceeds of such Obligations, including investment earnings, (B) proceeds of the Assessments pledged to secure the payment of such Obligations, and (C) any other legally available non-ad valorem revenue pledged, at the Commission’s sole option, to secure the payment of such Obligations, as specified by the ordinance or resolution authorizing such Obligations. "Preliminary Rate Resolution" means the resolution described in § 105- 28 hereof initiating the annual process for updating the annual Assessment Roll and directing the reimposition of Service Assessments pursuant to an Annual Rate Resolution. "Project Cost" means (A) the Capital Cost of a Local Improvement, (B) the Transaction Cost associated with the Obligations which financed the Local Improvement, (C) interest accruing on such Obligations for such period of time as the Commission deems appropriate, (D) the debt service reserve fund or account, if any, established for the Obligations which financed the Local Improvement, and (E) any other costs or expenses related thereto. "Property Appraiser" means the Property Appraiser of Orange County, Florida. "Service Assessment" means a special assessment imposed by the City pursuant to this Ordinance to fund the Service Cost of services that provide a special benefit to property as a consequence of a logical relationship to the value, use, or characteristics of property identified in an Initial Assessment Resolution. Service Assessments fund an annual budget and are imposed annually by the Commission. "Service Cost" means the amount necessary in any Fiscal Year to fund the provision of a defined service, facility, or program which provides a special benefit to Assessed Property, and can include, but not be limited to: (A) the cost of physical construction, reconstruction or completion of any required facility or improvement; (B) the costs incurred in any required acquisition or purchase; (C) the cost of all labor, materials, machinery, and equipment; (D) the cost of fuel, parts, supplies, maintenance, repairs, and utilities; (E) the cost of computer services, data processing, and communications; (F) the cost of all lands and interest therein, leases, Page 6 of 31 property rights, easements, and franchises of any nature whatsoever; (G) the cost of any indemnity or surety bonds and premiums for insurance; (H) the cost of salaries, volunteer pay, workers' compensation insurance, or other employment benefits; (I) the cost of uniforms, training, travel, and per diem; (J) the cost of construction plans and specifications, surveys and estimates of costs; (K) the cost of engineering, financial, legal, and other professional services; (L) the costs of compliance with any contracts or agreements entered into by the City relating to the provision of said services; (M) all costs associated with the structure, implementation, collection, and enforcement of the Assessments, including any service charges of the Clerk, Tax Collector, or Property Appraiser, and delinquent amounts from prior impositions, and amounts necessary to off -set discounts received for early payment of Assessments pursuant to the Uniform Assessment Collection Act or for early payment of Assessments collected pursuant to § 105-60 herein; (N) all other costs and expenses necessary or incidental to the acquisition, provision, or construction of the service, facility, or program to be funded by the Assessment, and such other expenses as may be necessary or incidental to any related f inancing authorized by the Commission by subsequent resolution; (O) an amount for contingencies and anticipated delinquencies and uncollectible Assessments; and (P) reimbursement to the City or any other Person for any moneys advanced for any costs incurred by the City or such Person in connection with any of the foregoing items of Service Cost. "Tax Collector" means the Tax Collector of Orange County, Florida. "Tax Roll" means the real property ad valorem tax assessment roll maintained by the Property Appraiser for the purpose of the levy and collection of ad valorem taxes. "Transaction Cost" means the costs, fees and expenses incurred by the City in connection with the issuance and sale of any series of Obligations, including but not limited to (A) rating agency and other financing fees; (B) the fees and disbursements of bond counsel; (C) the underwriters' discount; (D) the fees and disbursements of the City's financial advisor; (E) the costs of preparing and printing the Obligations, the preliminary official statement, the final official statement, and all other documentation supporting issuance of the Obligations; (F) the fees payable in respect of any municipal bond insurance policy; (G) administrative, development, credit review, and all other fees associated with any pooled commercial paper or similar interim financing program; and (H) any other costs of a similar nature incurred in connection with issuance of such Obligations. "Uniform Assessment Collection Act" means Sections 197.3632 and 197.3635, Florida Statutes, as amended from time -to-time, or any successor statutes authorizing the collection of non-ad valorem Page 7 of 31 assessments on the same bill as ad valorem taxes, and any applicable regulations promulgated thereunder. § 105-2. - Interpretation. Unless the context indicates otherwise, words importing the singular number include the plural number, and vice versa; the terms "hereof," "hereby," "herein," "hereto," "hereunder" and similar terms refer to this Ordinance; and the term "hereafter" means a fter, and the term "heretofore" means before, the effective date of this Ordinance. Words of any gender include the correlative words of the other genders, unless the sense indicates otherwise. § 105-3. - Findings. It is hereby ascertained, determined, and declared that: A. Pursuant to Article VIII, section 2, Florida Constitution, Article II of the City of Ocoee City Charter, and sections 166.021 and 166.041, Florida Statutes, the Commission has all powers of local self -government to perform City functions and to render Cit y services in a manner not inconsistent with law, and such power may be exercised by the enactment of City ordinances. B. The Assessments to be imposed pursuant to this Ordinance shall constitute non-ad valorem assessments within the meaning and intent of the Uniform Assessment Collection Act. C. The Assessments to be imposed pursuant to this Ordinance are imposed by the Commission, not the Property Appraiser or Tax Collector. The duties of the Property Appraiser and Tax Collector under the Uniform Assessment Collection Act are ministerial. D. The purpose of this Ordinance is to: (1) provide procedures and standards for the imposition of Assessments within the City by resolution under the general home rule powers of a City to impose special assessments, and (2) authorize a procedure for the funding of public services, facilities, programs, or Local Improvements providing special benefit to subsequently identified property within the City. § 105-4. - Creation Of Assessment Areas. A. The Commission is hereby authorized to create Assessment Areas in accordance with the procedures set forth herein to include property located within the City that is specially benefitted by the services, facilities, programs, or Local Improvements proposed for funding from the proceeds of Assessments to be imposed therein. Page 8 of 31 B. Either the Initial Assessment Resolution proposing each Assessment Area or the Final Assessment Resolution creating each Assessment Area shall include brief descriptions of the proposed services, facilities, programs, or Local Improvements, a description of the property to be included within the Assessment Area, and specific legislative findings that recognize the special benefit to be provided by each proposed service, facility, program, or Local Improvements to property within the Assessment Area. § 105-5. - Revisions To Assessments. If any Assessment made under the provisions of this Ordinance is either in whole or in part annulled, vacated, or set aside by the judgment of any court of competent jurisdiction, or if the Commission is satisfied that any such Assessment is so irregular or defective that the same cannot be enforced or collected, or if the Commission has omitted to include any property on the Assessment Roll which property should have been so included, the Commission may take all necessary steps to impose a new Assessment against any property benefited by the Service Cost, Capital Cost or Project Cost following as nearly as may be practicable, the provisions of this Ordinance and in case such second Assessment is annulled, vacated, or set aside, the Commission may obtain and impose other Assessments until a valid Assessment is imposed. § 105-6. - Procedural Irregularities. Any informality or irregularity in the proceedings in connection with the levy of any Assessment under the provisions of this Ordinance shall not affect the validity of the same after the approval thereof, and any Assessment as finally approved shall be competent and sufficient evidence that such Assessment was duly levied, that the Assessment was duly made and adopted, and that all other proceedings adequate to such Assessment were duly had, taken, and performed as required by this Ordinance; and no variance from the directions hereunder shall be held material unless it be clearly shown that the party objecting was materially injured thereby. Notwithstanding the provisions of this Section, any party objecting to an Ass essment imposed pursuant to this Ordinance must file an objection with a court of competent jurisdiction within the time periods prescribed herein. § 105-7. - Correction Of Errors And Omissions. A. No act of error or omission on the part of the Property Appraiser, Tax Collector, City Manager, Commission, their deputies, employees, or designees, shall operate to release or discharge any obligation for payment of an Assessment imposed by the Commission under the provision of this Ordinance. Page 9 of 31 B. When it shall appear that any Assessment should have been imposed under this Ordinance against a lot or parcel of property specially benefited by the provision of a service, facility, program, or Local Improvement, but such property was omitted from the Assessment Roll, the Commission may, upon provision of appropriate notice as set forth in this Ordinance, impose the applicable Assessment for the Fiscal Year in which such error is discovered, in addition to the applicable Assessment due for the prior two Fiscal Years. The Assessment so imposed shall constitute a lien against such property equal in rank and dignity with the liens of all state, City, district, or municipal taxes and special assessments, and superior in rank and dignity to all other prior liens, mortgages, titles and claims in and to or against the real property involved, shall be collected as provided in Article IV hereof, and shall be deemed perfected on the date of adoption of the resolution imposing the omitted or delinquent assessments. C. The City Manager shall have the authority at any time, upon his or her own initiative or in response to a timely filed petition from the Owner of any Assessed Property, to correct any error in applying the Assessment apportionment method to any particular property not otherwise requiring the provision of notice pursuant to the Uniform Assessment Collection Act. Any such correction that reduces an Assessment shall be considered valid ab initio and shall in no way affect the enforcement of the Assessment imposed under the provisions of this Ordinance. Any such correction which increases an Assessment or imposes an Assessment on omitted property shall first require notice to the affected owner in the manner described in § 105-24 and § 105-25 or § 105-43 and § 105-44 hereof, as applicable, providing the date, time and place that the Commission will consider confirming the correction and offering the owner an opportunity to be heard. All requests from affected property owners for any such changes, modifications or corrections shall be referred to, and processed by the City Manager and not, the Property Appraiser or Tax Collector. D. After the Assessment Roll has been delivered to the Tax Collector in accordance with the Uniform Assessment Collection Act, any changes, modifications, or corrections thereto shall be made in accordance with the procedures applicable to correcting errors and insolvencies on the Tax Roll upon timely written request and direction of the City Manager. § 105-8. - Lien Of Assessments. Upon the adoption of the Assessment Roll, all Assessments shall constitute a lien against such property equal in rank and dignity with the liens of all state, county, district, or municipal taxes and special assessments. Except as otherwise provided by law, such lien shall be superior in dignity to all other prior liens, mortgages, titles, and claims, until paid. The lien for an Assessment shall be deemed perfected upon adoption by the Commission of the Final Assessment Resolution or the Annual Rate Resolution, whichever is applicable. The lien for an Page 10 of 31 Assessment collected under the Uniform Assessment Collection Act shall attach to the property as provided by law. The lien for a n Assessment collected under the alternative method of collection provided in § 105-60 shall be deemed perfected upon adoption by the Commission of the Final Assessment Resolution or the Annual Rate Resolution, whichever is applicable, and shall attach to the property on such date of adoption. § 105-9. - Authorization For Exemptions and Hardship Assistance. A. The Commission, in its sole discretion, shall determine whether to provide exemptions from payment of an Assessment for Government Property or other such property whose use is wholly or partially exempt from ad valorem taxation under Florida law. B. The Commission, in its sole discretion, shall determine whether to provide a program of hardship assistance to City residents who are living below or close to the poverty level and are at risk of losing title to their homes as a result of the imposition of an Assessment. C. The Commission shall designate the funds available to provide any exemptions or hardship assistance. The provision of an exemption or hardship assistance in any one year shall in no way establish a right or entitlement to such exemption or in any subsequent year and the provision of funds in any year may be limited to the extent funds are available and appropriated by the Commission. Any funds designated for exemptions or hardship assistance shall be paid by the City from funds other than those generated by the Assessment. D. Any shortfall in the expected Assessment proceeds due to any hardship assistance exemption from payment of the Assessments required by law or authorized by the 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 the Assessments. In the event a court of competent jurisdiction determines any exemption or reduction by the Commission is improper or otherwise adversely affects the validity of the Assessment imposed for any Fiscal Year, the sole and exclusive remedy shall be the imposition of an Assessment upon each affected tax parcel in the amount of the Assessment that would have been otherwise imposed save for such reduction or exemption afforded to such tax parcel by the Commission. § 105-10 – § 105-20 – Reserved. ARTICLE II. - SERVICE ASSESSMENTS §105-21. - General Authority. Page 11 of 31 A. The Commission is hereby authorized to impose an annual Service Assessment to fund all or any portion of the Service Cost on benefitted property at a rate of assessment based on the special benefit accruing to such property from the City's provision of the subsequently identified service, facility, or program. B. The amount of the Service Assessment that is imposed each Fiscal Year against each parcel of Assessed Property shall be determined pursuant to an apportionment methodology based upon a classification of property designed to provide a fair and reasonable apportionment of the Service Cost among properties on a basis reasonably related to the special benefit provided by the service, facility, or program funded with assessment proceeds. Nothing contained in this Ordinance shall be construed to require the imposition of Assessments against Government Property. C. All Service Assessments shall be imposed in conformity with the procedures set forth in this Article II. § 105-22. - Initial Proceedings. The initial proceeding for the imposition of a Service Assessment shall be the Commission’s adoption of an Initial Assessment Resolution: A. describing the property to be located within any proposed Assessment Area; B. containing a brief and general description of the services, facilities, and programs to be provided; C. determining the Service Cost to be assessed; D. describing the method of apportioning the Service Cost and the computation of the Assessments for specific properties; E. establishing an estimated assessment rate for the upcoming Fiscal Year; F. establishing a Maximum Assessment Rate, if desired by the Commission; G. authorizing the date, time, and place of a public hearing to consider the adoption of the Final Assessment Resolution for the upcoming Fiscal Year; and Page 12 of 31 H. directing the City Manager to (1) prepare the initial Assessment Roll, as required by § 105-23 hereof, (2) publish the notice required by § 105-24 hereof, and (3) mail the notice required by § 105-25 hereof. Page 13 of 31 § 105-23. - Service Assessment Roll. A. The City Manager shall prepare, or direct the preparation of, the initial Assessment Roll for the Service Assessments, which shall contain the following: (1) A summary description of all Assessed Property conforming to the description contained on the Tax Roll. (2) The name of the Owner of the Assessed Property. (3) The amount of the Service Assessment to be imposed against each Assessed Property. B. Copies of the Initial Assessment Resolution and the preliminary Assessment Roll shall be available in the office of the City Manager and open to public inspection. The foregoing shall not be construed to require that the Assessment Roll be in printed form if the amount of the Service Assessment for each parcel of property can be determined by use of a computer terminal available to the public. § 105-24. - Notice By Publication. A. Upon completion of the initial Assessment Roll, the City Manager shall publish, or direct the publication of, once in a newspaper of general circulation within the City a notice stating that at a meeting of the Commission on a certain day and hour, not earlier than 20 calendar days from such publication, which meeting shall be a regular, adjourned, or special meeting, the Commission will hear objections of all interested persons to the Final Assessment Resolution which shall establish the rate of assessment and approve the aforementioned initial Assessment Roll. B. The published notice shall conform to the requirements set forth in the Uniform Assessment Collection Act. Such notice shall include (1) a geographic depiction of the property subject to the Service Assessment; (2) a brief and general description of the services, facilities, or programs to be provided; (3) the rate of assessment including a Maximum Assessment Rate in the event one was adopted by in the Initial Assessment Resolution; (4) the procedure for objecting provided in § 105 -26 hereof; (5) the method by which the Service Assessment will be collected; and (6) a statement that the initial Assessment Roll is available for inspection at the office of the City Manager and all interested persons may ascertain the amount to be assessed against a parcel of Assessed Property at the office of the City Manager. C. In the City’s discretion the notice required pursuant to this Section may be provided in the manner authorized in Sections 50.011 and 50.0311, Florida Statutes. Page 14 of 31 § 105-25. - Notice By Mail. A. In addition to the published notice required by § 105 -24, the City Manager shall provide notice, or direct the provision of notice, of the proposed Service Assessment by first class mail to the Owner of each parcel of property subject to the Service Assessment. B. The mailed notice shall conform to the requirements set forth in the Uniform Assessment Collection Act. Such notice shall include (1) the purpose of the Service Assessment; (2) the rate of assessment to be levied against each parcel of property, including a Maximum Assessment Rate in the event one was adopted by the Initial Assessment Resolution; (3) the Assessment Unit applied to determine the Service Assessment; (4) the number of such Assessment Units contained in each parcel of property; (5) the total revenue to be collected by the City from the Service Assessment; (6) a statement that failure to pay the Service Assessment will cause a tax certificate to be issued against the property or foreclosure proceedings to be instituted, either of which may result in a loss of title to the property; (7) a statement that all affected Owners have a right to appear at the hearing and to file written objections with the Commission within 20 days of the notice; and (8) the date, time, and place of the hearing. C. The mailed notice shall be mailed at least 20 calendar days prior to the hearing to each Owner at such address as is shown on the Tax Roll. Notice shall be deemed mailed upon delivery thereof to the possession of the United States Postal Service. The Ci ty Manager may provide proof of such notice by affidavit. Failure of the Owner to receive such notice due to mistake or inadvertence shall not affect the validity of the Assessment Roll nor release or discharge any obligation for payment of a Service Assessment imposed by the Commission pursuant to this Ordinance. § 105-26. - Adoption Of Final Assessment Resolution. A. At the time named in such notice or to such time as an adjournment or continuance may be taken by the Commission, the Commission shall receive any written objections of interested persons and may then, or at any subsequent meeting of the Commission, adopt the Final Assessment Resolution which shall: (1) create any Assessment Area; (2) confirm, modify, or repeal the Initial Assessment Resolution with such amendments, if any, as may be deemed appropriate by the Commission; Page 15 of 31 (3) establish the Maximum Assessment Rate, if desired by the Commission and set the rate of assessment to be imposed in the upcoming fiscal year; (4) approve the initial Assessment Roll, with such amendments as it deems just and right; and (5) determine the method of collection. B. The adoption of the Final Assessment Resolution by the Commission shall constitute a legislative determination that all parcels assessed derive a special benefit from the services, facilities, or programs to be provided or constructed and a legislative determination that the Service Assessments are fairly and reasonably apportioned among the properties that receive the special benefit. C. All written objections to the Final Assessment Resolution shall be filed with the City Manager at or before the time or adjourned time of such hearing. The Final Assessment Resolution shall constitute the Annual Rate Resolution for the initial Fiscal Year in which Service Assessments are imposed or reimposed hereunder. § 105-27. - Effect Of Final Assessment Resolution. A. The Service Assessments for the initial Fiscal Year shall be established upon adoption of the Final Assessment Resolution. The adoption of the Final Assessment Resolution shall be the final adjudication of the issues presented (including, but not limited to, the metho d of apportionment and assessment, the Maximum Assessment Rate, the initial rate of assessment, the initial Assessment Roll, and the levy and lien of the Service Assessments), unless proper steps are initiated in a court of competent jurisdiction to secure relief within 20 days from the date of Commission action on the Final Assessment Resolution. B. The initial Assessment Roll, as approved by the Final Assessment Resolution, shall be delivered to the Tax Collector, or the Property Appraiser if so directed by the Tax Collector, or if an alternative method is used to collect the Service Assessments, such other official as the Commission by resolution shall designate. § 105-28. - Annual Adoption Procedures. A. Annually, during the budget adoption process, the Commission shall determine whether to reimpose a Service Assessment for each Fiscal Year following the initial Fiscal Year. If the Commission elects to reimpose a Service Assessment, the procedures in this § 105-28 shall be followed. Page 16 of 31 B. The initial proceedings for the reimposition of an annual Service Assessment shall be the adoption of a Preliminary Rate Resolution by the Commission (1) containing a brief and general description of the services, facilities, or programs to be provided; (2) determining the Service Cost to be assessed for the upcoming Fiscal Year; (3) establishing the estimated assessment rate for the upcoming Fiscal Year; (4) establishing or increasing a Maximum Assessment Rate, if desired by the Commission; (5) authorizing the date, time, and place of a public hearing to receive and consider comments from the public and consider the adoption of the Annual Rate Resolution for the upcoming Fiscal Year; and (6) directing the City Manager to (a) update the Assessment Roll, (b) provide notice by publication and first class mail to affected Owners in the event circumstances described in subsection (F) of this Section so require, and (c) directing and authorizing any supplemental or additional notice deemed proper, necessary or convenient by the City. C. At the public hearing established in the Preliminary Rate Resolution or to which an adjournment or continuance may be taken by the Commission, the Commission shall receive any oral or written objections of interested persons and may then, or at any subsequ ent meeting of the Commission, adopt the Annual Rate Resolution, which shall (1) establish the rate of assessment to be imposed in the upcoming Fiscal Year and (2) approve the Assessment Roll for the upcoming Fiscal Year with such adjustments as the Commission deems just and right. The Assessment Roll shall be prepared in accordance with the method of apportionment set forth in the Initial Assessment Resolution, or any subsequent Preliminary Rate Resolution, together with modifications, if any, that are provided and confirmed in the Final Assessment Resolution or any subsequent Annual Rate Resolution. D. Nothing herein shall preclude the Commission from providing annual notification to all Owners of Assessed Property in the manner provided in § 105-24 and § 105-25 hereof or any other method as provided by law. E. The Commission may establish or increase a Maximum Assessment Rate in an Initial Assessment Resolution or Preliminary Rate Resolution and confirm such Maximum Assessment Rate in the Annual Rate Resolution in the event notice of such Maximum Rate Assessment has been included in the notices required by § 105-24 and § 105-25 hereof. F. In the event (1) the proposed Service Assessment for any Fiscal Year exceeds the rates of assessment adopted by the Commission, including a Maximum Assessment Rate, if any, that were listed in the notices previously provided to the Owners of Assessed Property pursuant to § 105-24 and § 105-25 hereof, (2) the purpose for which the Service Page 17 of 31 Assessment is imposed or the use of the revenue from the Service Assessment is substantially changed from that represented by notice previously provided to the Owners of Assessed Property pursuant to § 105- 24 and § 105-25 hereof, (3) Assessed Property is reclassified or the method of apportionment is revised or altered resulting in an increased Service Assessment from that represented by notice previously provided to the Owners of Assessed Property pursuant to § 105-24 and § 105-25 hereof, or (4) an Assessment Roll contains Assessed Property that was not included on the Assessment Roll approved for the prior Fiscal Year, notice shall be provided by publication and first class mail to the Owners of such Assessed Property as provided by law. Such notice shall substantially conform with the notice requirements set forth in § 105-24 and § 105-25 hereof and inform the Owner of the date, time, and place for the adoption of the Annual Rate Resolution. The failure of the Owner to receive such notice due to mistake or inadvertence, shall not affect the validity of the Assessment Roll nor release or discharge any obligation for payment of a Service Assessment imposed by the Commission pursuant to this Ordinance. G. As to any Assessed Property not included on an Assessment Roll approved by the adoption of the Final Assessment Resolution or a prior year's Annual Rate Resolution, the adoption of the succeeding Annual Rate Resolution shall be the final adjudication of the issues presented as to such Assessed Property (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 establishment or increase of a Maximum Assessment Rate, the Assessment Roll, and the levy and lien of the Assessments), unless proper steps shall be initiated in a court of competent jurisdiction to secure relief within 20 days from the date of the Commission action on the Annual Rate Resolution. Nothing contained herein shall be construed or interpreted to affect the finality of any Assessment not challenged within the required 20-day period for those Assessments previously imposed against Assessed Property by the inclusion of the Assessed Property on an Assessment Roll approved in the Final Assessment Resolution or any subsequent Annual Rate Resolution. H. The Assessment Roll, as approved by the Annual Rate Resolution, shall be delivered to the Tax Collector as required by the Uniform Assessment Collection Act, or if the alternative method described in § 105-60 hereof is used to collect the Assessments, such other official as the Commission by resolution shall designate. If the Assessment against any property shall be sustained, reduced, or abated by the court, an adjustment shall be made on the Assessment Roll. § 105-29. - Interim Service Assessments. Page 18 of 31 A. An interim Service Assessment may be imposed against all property for which a Certificate of Occupancy is issued after adoption of the Annual Rate Resolution. The amount of the interim Service Assessment shall be calculated upon a monthly rate, which shall be one -twelfth of the annual rate for such property computed in accordance with the Annual Rate Resolution for the Fiscal Year for which the interim Service Assessment is being imposed. Such monthly rate shall be imposed for each full calendar month remaining in the Fiscal Year. In addition to the monthly rate, the interim Service Assessment may also include an estimate of the subsequent Fiscal Year's Service Assessment. B. No Certificate of Occupancy shall be issued until full payment of the interim Service Assessment is received by the City. Issuance of the Certificate of Occupancy without the payment in full of the interim Service Assessment shall not relieve the Owner of such property of the obligation of full payment. Any interim Service Assessment not collected prior to the issuance of the Certificate of Occupancy may be collected pursuant to the Uniform Assessment Collection Act as provided in § 105-59 of this Ordinance or by any other method authorized by law. Any interim Service Assessment shall be deemed due and payable on the date the Certificate of Occupancy was issued and shall constitute a lien against such property as of that date. Said lien shall be equal in rank and dignity with the liens of all state, City, district or municipal taxes and special assessments, and superior in rank and dignity to all other liens, encumbrances, titles and claims in and to or against the real property involved and shall be deem ed perfected upon the issuance of the Certificate of Occupancy. § 105-30 – § 105-39 – Reserved. ARTICLE III. - CAPITAL ASSESSMENTS § 105-40. - General Authority. A. The Commission is hereby authorized to impose Capital Assessments against property located within an Assessment Area to fund the Capital Cost or Project Cost, if obligations are issued, of Local Improvements. B. The Capital Assessment shall be computed in a manner that fairly and reasonably apportions the Capital Cost or Project Cost, if obligations are issued, among the parcels of property within the Assessment Area based upon objectively determinable Assessment Units and reasonably related to the special benefit provided by the Local Improvement. Nothing contained in this Ordinance shall be construed to require the imposition of Capital Assessments against Government Property. Page 19 of 31 C. All Capital Assessments shall be imposed in conformity with the procedures set forth in this Article III. § 105-41. - Initial Proceedings. The initial proceeding for the imposition of a Capital Assessment shall be the Commission’s adoption of an Initial Assessment Resolution: A. describing the property to be located within the proposed Assessment Area; B. containing a brief and general description of the Local Improvements to be provided; C. determining the Capital Cost or Project Cost to be assessed for Local Improvements; D. describing the method of apportioning the Capital Cost or Project Cost and the computation of the Capital Assessments for specific properties; E. establishing an estimated assessment rate for the upcoming Fiscal Year; F. describe the provisions, if any, for acceleration and prepayment of the Capital Assessment; G. describe the provisions, if any, for reallocating the Capital Assessment upon future subdivision; H. establishing a Maximum Assessment Rate, if desired by the Commission; I. authorizing the date, time, and place of a public hearing to consider the adoption of the Final Assessment Resolution for the upcoming Fiscal Year; and (I) directing the City Manager to (1) prepare the initial Assessment Roll, as required by § 105-42 hereof, (2) publish the notice required by § 105-43 hereof, and (3) mail the notice required by § 105-44 hereof. § 105-42. - Capital Assessment Roll. A. The City Manager shall prepare, or direct the preparation of, the initial Assessment Roll for Capital Assessments, which shall contain the following: Page 20 of 31 (1) A summary description of all Assessed Property conforming to the description contained on the Tax Roll. (2) The name of the Owner of the Assessed Property. (3) The number of Assessment Units attributable to each parcel. (4) The amount of the Capital Assessment to be imposed against each Assessed Property. B. Copies of the Initial Assessment Resolution and the preliminary Assessment Roll shall be available in the office of the City Manager and open to public inspection. The foregoing shall not be construed to require that the Assessment Roll be in printed form if the amount of the Capital Assessment for each parcel of property can be determined by use of a computer terminal available to the public. § 105-43. - Notice By Publication. A. Upon completion of the initial Assessment Roll, the City Manager shall publish, or direct the publication of, once in a newspaper of general circulation within the City a notice stating that at a meeting of the Commission on a certain day and hour, not earlier than 20 calendar days from such publication, which meeting shall be a regular, adjourned, or special meeting, the Commission will hear objections of all interested persons to the Final Assessment Resolution which shall establish the rate of assessment and approve the aforementioned initial Assessment Roll. B. The published notice shall conform to the requirements set forth in the Uniform Assessment Collection Act. Such notice shall include (1) a geographic depiction of the property subject to the Capital Assessment; (2) a brief and general description of the Local Improvement and related services to be provided; (3) the rate of assessment including a Maximum Assessment Rate in the event one was adopted by in the Initial Assessment Resolution; (4) the procedure for objecting provided in § 105 - 45 hereof; (5) the method by which the Capital Assessment will be collected; and (6) a statement that the initial Assessment Roll is available for inspection at the office of the City Manager and all interested persons may ascertain the amount to be assessed against a parcel of Assessed Property at the office of the City Manager. § 105-44. - Notice By Mail. A. In addition to the published notice required by § 105 -43, the City Manager shall provide notice, or direct the provision of notice, of the proposed Capital Assessment by first class mail to the Owner of each parcel of property subject to the Capital Assessment. Page 21 of 31 B. The mailed notice shall conform to the requirements set forth in the Uniform Assessment Collection Act. Such notice shall include (1) the purpose of the Capital Assessment; (2) the rate of assessment to be levied against each parcel of property, including a Maximum Assessment Rate in the event one was adopted by the Initial Assessment Resolution; (3) the Assessment Unit applied to determine the Capital Assessment; (4) the number of such Assessment Units contained in each parcel of property; (5) the total revenue to be collected by the City from the Capital Assessment; (6) a statement that failure to pay the Capital Assessment will cause a tax certificate to be issued against the property or foreclosure proceedings to be instituted, either of which may result in a loss of title to the property; (7) a statement that all affected Owners have a right to appear at the hearing and to file written objections with the Commission within 20 days of the notice; and (8) the date, time, and place of the hearing. C. The mailed notice shall be mailed at least 20 calendar days prior to the hearing to each Owner at such address as is shown on the Tax Roll. Notice shall be deemed mailed upon delivery thereof to the possession of the United States Postal Service. The Ci ty Manager may provide proof of such notice by affidavit. Failure of the Owner to receive such notice due to mistake or inadvertence shall not affect the validity of the Assessment Roll nor release or discharge any obligation for payment of a Capital Assessment imposed by the Commission pursuant to this Ordinance. § 105-45. - Adoption Of Final Assessment Resolution. A. At the time named in such notice or to such time as an adjournment or continuance may be taken by the Commission, the Commission shall receive any written objections of interested persons and may then, or at any subsequent meeting of the Commission, adopt the Final Assessment Resolution which shall: (1) create any Assessment Area; (2) confirm, modify, or repeal the Initial Assessment Resolution with such amendments, if any, as may be deemed appropriate by the Commission; (3) establish the maximum amount of the Capital Assessment for each Assessment Unit and levy the rate of assessment for the upcoming Fiscal Year; (4) approve the initial Assessment Roll, with such amendments as it deems just and right; and (5) determine the method of collection. B. The adoption of the Final Assessment Resolution by the Commission shall constitute a legislative determination that all parcels Page 22 of 31 assessed derive a special benefit from the Local Improvement to be provided or constructed and a legislative determination that the Capital Assessment are fairly and reasonably apportioned among the properties that receive the special benefit. C. All written objections to the Final Assessment Resolution shall be filed with the City Manager at or before the time or adjourned time of such hearing. The Final Assessment Resolution shall constitute the Annual Rate Resolution for the initial Fiscal Year in which Assessments are imposed or reimposed hereunder. § 105-46. - Effect Of Final Assessment Resolution. A. The Capital Assessments for the initial Fiscal Year shall be established upon adoption of the Final Assessment Resolution. The adoption of the Final Assessment Resolution shall be the final adjudication of the issues presented (including, but not limited to, the metho d of apportionment and assessment, the initial rate of assessment, the initial Assessment Roll, and the levy and lien of the Capital Assessments), unless proper steps are initiated in a court of competent jurisdiction to secure relief within 20 days from the date of Commission action on the Final Assessment Resolution. B. The initial Assessment Roll, as approved by the Final Assessment Resolution, shall be delivered to the Tax Collector, or the Property Appraiser if so directed by the Tax Collector, or if an alternative method is used to collect the Capital Assessments, such other official as the Commission by resolution shall designate. § 105-47. - Annual Adoption Procedures. A. During its budget adoption process and prior to September 15 of each year, the Commission shall adopt an Annual Rate Resolution for each Fiscal Year in which Capital Assessments will be imposed to fund the Capital Cost or Project Cost of a Local Improvement. The Final Assessment Resolution shall constitute the Annual Assessment Resolution for the initial Fiscal Year. The Assessment Roll shall be prepared in accordance with the Initial Assessment Resolution, as confirmed or amended by the Final Assessment Resolution. Failure to adopt an Annual Assessment Resolution during the budget adoption process for a Fiscal Year may be cured at any time. B. In the event that the uniform method of collection provided for in the Uniform Assessment Collection Act is used and (1) the proposed Capital Assessment for any Fiscal Year exceeds the Maximum Assessment Rate included in notice previously provided to the Owners of Assessed Page 23 of 31 Property pursuant to § 105-43 and § 105-44 hereof, (2) the purpose for which the Capital Assessment is imposed or the use of the revenue from the Capital Assessment is substantially changed from that represented by notice previously provided to the Owners of Assessed Property pursuant to § 105-43 and § 105-44 hereof; (3) Assessed Property is reclassified or the method of apportionment is revised or altered resulting in an increased Capital Assessment from that represented by notice previously provided to the Owners of Assessed Property pursuant to § 105-43 and § 105-44 hereof, or (4) an Assessment Roll contains Assessed Property that was not included on the Assessment Roll approved for the prior Fiscal Year, notice shall be provided by first class mail to the Owner of such Assessed Property. Such supplemental notice shall substantially conform with the notice requirements set forth in § 105-43 and §105-44 hereof and inform the Owner of the date and place for the adoption of the Annual Rate Resolution. The failure of the Owner to receive such supplemental notice due to mistake or inadvertence, shall not affect the validity of the Assessment Roll nor release or discharge any obligation for payment of a Capital Assessment imposed by the Commission pursuant to this Ordinance. C. As to any Assessed Property not included on an Assessment Roll approved by the adoption of the Final Assessment Resolution or a prior year's Annual Rate Resolution, the adoption of the succeeding Annual Rate Resolution shall be the final adjudication of the issues presented as to such Assessed Property (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 establishment or increase of a Maximum Assessment Rate, the Assessment Roll, and the levy and lien of the Assessments), unless proper steps shall be initiated in a court of competent jurisdiction to secure relief within 20 days from the date of the Commission action on the Annual Rate Resolution. Nothing contained herein shall be construed or interpreted to affect the finality of any Assessment not challenged within the required 20-day period for those Assessments previously imposed against Assessed Property by the inclusion of the Assessed Property on an Assessment Roll approved in the Final Assessment Resolution or any subsequent Annual Rate Resolution. D. The Assessment Roll, as approved by the Annual Rate Resolution, shall be delivered to the Tax Collector, or the Property Appraiser if so directed by the Tax Collector, or if an alternative method is used to collect the Capital Assessments, such other official as the Commission by resolution shall designate. If the Capital Assessment against any property shall be sustained, reduced, or abated by the Commission, an adjustment shall be made on the Assessment Roll. § 105-48 – § 105-58 – Reserved. Page 24 of 31 ARTICLE IV. - COLLECTION AND USE OF ASSESSMENTS § 105-59. - Method Of Collection. A. Unless otherwise directed by the Commission, the Assessments shall be collected pursuant to the Uniform Assessment Collection Act, and the City shall comply with all applicable provisions of the Uniform Assessment Collection Act. Any hearing or notice required by this Ordinance may be combined with any other hearing or notice required by the Uniform Assessment Collection Act. B. The amount of an Assessment to be collected using the Uniform Assessment Collection Act for any specific parcel of benefitted property may include an amount equivalent to the payment delinquency, delinquency fees and recording costs for a prior year's assessment for a comparable service, facility, program, or Local Improvement provided, (1) the collection method used in connection with the prior year's assessment did not employ the use of the Uniform Assessment Collection Act, (2) notice is provided to the Owner, and (3) any lien on the affected parcel for the prior year's assessment is supplanted and transferred to such Assessment upon certification of a non-ad valorem roll to the Tax Collector by the City. § 105-60. - Alternative Method Of Collection. In lieu of using the Uniform Assessment Collection Act, the Commission may elect to collect Assessments by any other method which is authorized by law or under the alternative collection method provided by this Section: A. The Commission shall provide Assessment bills by first class mail to the Owner of each affected parcel of property, other than Government Property. The bill or accompanying explanatory material shall include (1) a brief explanation of the Assessment, (2) a description of the unit of measurement used to determine the amount of the Assessment, (3) the number of units contained within the parcel, (4) the total amount of the Assessment imposed against the parcel for the appropriate period, (5) the location at which payment will be accepted, (6) the date on which the Assessment is due, and (7) a statement that the Assessment constitutes a lien against Assessed Property equal in rank and dignity with the liens of all state, City, district or municipal taxes and other non-ad valorem assessments. B. A general notice of the lien resulting from imposition of the Assessments shall be recorded in the Official Records of the City. Nothing herein shall be construed to require that individual liens or releases be filed in the Official Records. Page 25 of 31 C. The Commission shall have the right to foreclose and collect all delinquent Assessments in the manner provided by law for the foreclosure of mortgages on real property or appoint or retain an agent to institute such foreclosure and collection proceedings. D. An Assessment shall become delinquent if it is not paid within 30 days from the date any installment is due. The Commission or its agent shall notify any property owner who is delinquent in payment of his or her Assessment within 60 days from the date such assessment was due. Such notice shall state in effect that the Commission or its agent will either (1) initiate a foreclosure action or suit in equity and cause the foreclosure of such property subject to a delinquent Assessment in a method now or hereafter provided by law for foreclosure of mortgages on real property, or (2) cause an amount equivalent to the delinquent Assessment, not previously subject to collection using the uniform method under the Uniform Assessment Collection Act, to be collected on the tax bill for a subsequent year. E. All costs, fees and expenses, including reasonable attorney fees and title search expenses, related to any foreclosure action as described herein shall be included in any judgment or decree rendered therein. At the sale pursuant to decree in any such act ion, the City may be the purchaser to the same extent as any Person. The Commission or its agent may join in one foreclosure action the collection of Assessments against any or all property assessed in accordance with the provisions hereof. All delinquent Owners whose property is foreclosed shall be liable for an apportioned amount of reasonable costs and expenses incurred by the Commission and its agents, including reasonable attorney fees, in collection of such delinquent Assessments and any other costs incurred by the Commission as a result of such delinquent Assessments and the same shall be collectible as a part of or in addition to, the costs of the action. F. In lieu of foreclosure, any delinquent Assessment and the costs, fees and expenses attributable thereto, may be collected pursuant to the Uniform Assessment Collection Act; provided however, that (1) notice is provided to the Owner in the manner required by the Uniform Assessment Collection Act and this Ordinance, and (2) any existing lien of record on the affected parcel for the delinquent Assessment is supplanted by the lien resulting from certification of the Assessment Roll, as applicable, to the Tax Collector. G. Notwithstanding the Commission’s use of an alternative method of collection, the City Manager shall have the same power and authority to correct errors and omissions as provided to him or other City officials in § 105-7 hereof. Page 26 of 31 H. Any Commission action required in the collection of Assessments may be by resolution. I. As an alternative to the foregoing, an Assessment may be collected on the bill for any utility service provided to such property. The Commission may contract for such billing services with any utility not owned by the City. § 105-61. - Government Property. In lieu of using the Uniform Assessment Collection Act to collect Assessments from Government Property, the City may elect to use any other method authorized by law or pursuant to the method provided in this Section: A. The City shall provide Assessment bills by first class mail to the Owner of each affected parcel of Government Property. The bill or accompanying explanatory material shall include (1) a brief explanation of the Assessment, (2) a description of the unit of measurement used to determine the amount of the Assessment, (3) the number of units contained within the parcel, (4) the total amount of the parcel's Assessment for the appropriate period, (5) the location at which payment will be accepted, and (6) the date on which the Assessment is due. B. Assessments imposed against Government Property shall be due on the same date as all other Assessments and, if applicable, shall be subject to the same discounts for early payment. C. An Assessment shall become delinquent if it is not paid within 30 days from the date any installment is due. The City shall notify the Owner of any Government Property that is delinquent in payment of its Assessment within 60 days from the date such Assessment was due. Such notice shall state that the City will initiate a mandamus or other appropriate judicial action to compel payment. D. All costs, fees and expenses, including reasonable attorney fees and title search expenses, related to any mandamus or other action as described herein shall be included in any judgment or decree rendered therein. All delinquent owners of Government Property against which a mandamus or other appropriate action is filed shall be liable for an apportioned amount of reasonable costs and expenses incurred by the City, including reasonable attorney fees, in collection of such delinquent Assessments and any other costs incurred by the City as a result of such delinquent Assessments and the same shall be collectible as a part of or in addition to, the costs of the action. Page 27 of 31 E. As an alternative to the foregoing, an Assessment imposed against Government Property may be collected on the bill for any utility service provided to such Government Property. The Commission may contract for such billing services with any utility not owned by the City. § 105-62 – § 105-69 – Reserved. ARTICLE V. - ISSUANCE OF OBLIGATIONS § 105-70 - General Authority. A. Upon adoption of the Final Assessment Resolution imposing Capital Assessments to fund a Local Improvement or at any time thereafter, the Commission shall have the power and is hereby authorized to provide by resolution, at one time or from time to time in series, for the issuance of Obligations to fund the Project Cost thereof. B. If issued, the principal of and interest on each series of Obligations shall be payable from Pledged Revenue. At the option of the Commission, the City may agree, by resolution, to budget and appropriate funds to make up any deficiency in the reserve account established for the Obligations or in the payment of the Obligations, from other non-ad valorem revenue sources. The Commission may also provide, by resolution, for a pledge of or lien upon proceeds of such non -ad valorem revenue sources for the benefit of the holders of the Obligations. Any such resolution shall determine the nature and extent of any pledge of or lien upon proceeds of such non-ad valorem revenue sources. § 105-71. Terms Of The Obligations. If issued, the Obligations shall be dated, shall bear interest at such rate or rates, shall mature at such times as may be determined by resolution of the Commission, and may be made redeemable before maturity, at the option of the City, at such price or prices and under such terms and conditions, all as may be fixed by the Commission. Said Obligations shall mature not later than 40 years after their issuance. The Commission shall determine by resolution the form of the Obligations, the manner of executing such Obligations, and shall fix the denominations of such Obligations, the place or places of payment of the principal and interest, which may be at any bank or trust company within or outside of the State of Florida, and such other terms and provisions of the Obligations as it deems appropriate. The Obligations may be sold at public or private sale for such price or prices as the Commission shall determine by resolution. The Obligations may be delivered to any contr actor to pay for construction of the Local Improvements or may be sold in such manner and for such price as the Commission may determine by resolution to be for the best interests of the City. Page 28 of 31 § 105-72. Variable Rate Obligations. At the option of the Commission, Obligations may bear interest at a variable rate. § 105-73. Temporary Obligations. Prior to the preparation of definitive Obligations of any series, the Commission may, under like restrictions, issue interim receipts, interim certificates, or temporary Obligations, exchangeable for definitive Obligations when such Obligations have been executed and are available for delivery. The Commission may also provide for the replacement of any Obligations which shall become mutilated, destroyed or lost. Obligations may be issued without any other proceedings or the happening of any other conditions or things than those proceedings, conditions or things which are specifically required by this Ordinance. § 105-74. Anticipation Notes. In anticipation of the sale of Obligations, the Commission may, by resolution, issue notes and may renew the same from time to time. Such notes may be paid from the proceeds of the Obligations, the proceeds of the Capital Assessments, the proceeds of the notes and such other legally available moneys as the Commission deems appropriate by resolution. Said notes shall mature within five years of their issuance and shall bear interest at a rate not exceeding the maximum rate provided by law. The Commission may issue Obligations or renewal notes to repay the notes. The notes shall be issued in the same manner as the Obligations. § 105-75. Taxing Power Not Pledged. Obligations issued under the provisions of this Ordinance shall not be deemed to constitute a general obligation or pledge of the full faith and credit of the City within the meaning of the Constitution of the State of Florida, but such Obligations shall be payable only from Pledged Revenue in the manner provided herein and by the resolution authorizing the Obligations. The issuance of Obligations under the provisions of this Ordinance shall not directly or indirectly obligate the City to levy or to pledge any form of ad valorem taxation whatever therefore. No holder of any such Obligations shall ever have the right to compel any exercise of the ad valorem taxing power on the part of the City to pay any such Obligations or the interest thereon or to enforce payment of such Obligations or the interest thereon against any property of the City, nor shall such Obligations constitute a charge, lien or encumbrance, legal or equitable, upon any property of the City, except the Pledged Revenue. § 105-76. Trust Funds. The Pledged Revenue received pursuant to the authority of this Ordinance shall be deemed to be trust funds, to be held and applied solely as provided in this Ordinance and in the resolution authorizing issuance of the Obligations. Such Pledged Revenue may be invested by the City, or its designee, in the manner provided by the resolution authorizing issuance of the Obligations. The Pledged Revenue upon receipt thereof by the City shall be subject to the lien and pledge of the Page 29 of 31 holders of any Obligations or any entity other than the City providing credit enhancement on the Obligations. § 105-77. Remedies Of Holders. Any holder of Obligations, except to the extent the rights herein given may be restricted by the resolution authorizing issuance of the Obligations, may, whether at law or in equity, by suit, action, mandamus or other proceedings, protect and enforce any a nd all rights under the laws of the State of Florida or granted hereunder or under such resolution, and may enforce and compel the performance of all duties required by this part, or by such resolution, to be performed by th e City. § 105-78. Refunding Obligations. The City may, by resolution of the Commission, issue Obligations to refund any Obligations issued pursuant to this Ordinance, or any other obligations of the City theretofore issued to finance the Project Cost of a Local Improvement and provide for the rights of the holders hereof. Such refunding Obligations may be issued in an amount sufficient to provide for the payment of the principal of, redemption premium, if any, and interest on the outstanding Obligations to be refunded. If the issuance of such refunding Obligations results in an annual Assessment that exceeds the estimated maximum annual Capital Assessments set forth in the notice provided pursuant to § 105-44 hereof, the Commission shall provide notice to the affected property owners and conduct a public hearing in the manner required by Article III of this Chapter. SECTION 2. APPLICABILITY. This Ordinance and the Commission’s authority to impose assessments pursuant hereto shall be applicable throughout the City. SECTION 3. ALTERNATIVE METHOD. (A) This Ordinance shall be deemed to provide an additional and alternative method for the doing of the things authorized hereby and shall be regarded as supplemental and additional to powers conferred by other laws, and shall not be regarded as in derogation of any powers now existing or which may hereafter come into existence. This Ordinance, being necessary for the welfare of the inhabitants of the City shall be liberally construed to effect the purposes hereof. (B) Nothing herein shall preclude the Commission from directing and authorizing, by resolution, the combination with each other of (1) any supplemental or Page 30 of 31 additional notice deemed proper, necessary, or convenient by the City, (2) any notice required by this Ordinance, or (3) any notice required by law, including the Uniform Assessment Collection Act. (C) Nothing herein shall preclude the Commission from directing and authorizing the imposition of special assessments pursuant to an alternative means authorized in the City of Ocoee Code of Ordinances or any other method authorized by law. SECTION 4. SEVERABILITY. The provisions of this Ordinance are severable; and if any section, subsection, sentence, clause or provision is held invalid by any court of competent jurisdiction, the remaining provisions of this Ordinance shall not be affected thereby. SECTION 5. CONFLICTS. All ordinances or parts of ordinances in conflict herewith are hereby repealed to the extent of such conflict. SECTION 6. CODIFICATION. It is the intention of the Commission, and it is hereby ordained that the provisions of this Ordinance shall become and be made a part of the City of Ocoee Code of Ordinances; that the sections of this Ordinance may be renumbered or relettered to accomplish such intentions; and that the word “Ordinance” shall be changed to “Section” or other appropriate word. SECTION 7. EFFECTIVE DATE. This Ordinance shall be in force and take effect immediately upon its passage and adoption. Page 31 of 31 PASSED AND ADOPTED this 21st day of July, 2026. APPROVED: ATTEST: CITY OF OCOEE, FLORIDA Melanie Sibbitt, MMC, City Clerk Rusty Johnson, Mayor (SEAL) APPROVED BY CITY OF OCOEE COMMISSION ON _ _____, 2026 UNDER AGENDA ITEM NO. FOR USE AND RELIANCE ONLY BY THE CITY OF OCOEE, FLORIDA; APPROVED AS TO FORM AND LEGALITY on this day of , 2026. FISHBACK DOMINICK By: Richard S. Geller, City Attorney Page 1 of 2 City of Ocoee Business Impact Estimate Proposed ordinance’s title/reference: AN ORDINANCE OF THE CITY OF OCOEE, FLORIDA, RELATING TO THE PROVISION OF SERVICES, FACILITIES, PROGRAMS, AND LOCAL IMPROVEMENTS WITHIN THE CITY OF OCOEE, FLORIDA; ADOPTING CHAPTER 105 OF THE CITY OF OCOEE CODE OF ORDINANCES ENTITLED “MASTER CAPITAL PROJECT AND SERVICE ASSESSMENTS”; AUTHORIZING THE IMPOSITION AND COLLECTION OF SPECIAL ASSESSMENTS AGAINST PROPERTY WITHIN THE CITY OF OCOEE; PROVIDING FOR CONFLICTS AND CODIFICATION; AND PROVIDING AN EFFECTIVE DATE. This Business Impact Estimate is provided in accordance with section 166.041(4), Florida Statutes. If one or more boxes are checked below, this means the City is of the view that a business impact estimate is not required by state law1 for the proposed ordinance, but the City is, nevertheless, providing this Business Impact Estimate as a courtesy and to avoid any procedural issues that could impact the enactment of the proposed ordinance. This Business Impact Estimate may be revised following its initial posting. ☐ The proposed ordinance is required for compliance with Federal or State law or regulation; ☐ The proposed ordinance relates to the issuance or refinancing of debt; ☐ The proposed ordinance relates to the adoption of budgets or budget amendments, including revenue sources necessary to fund the budget; ☐ The proposed ordinance is required to implement a contract or an agreement, including, but not limited to, any Federal, State, local, or private grant or other financial assistance accepted by the municipal government; ☐ The proposed ordinance is an emergency ordinance; ☐ The ordinance relates to procurement; or ☐ The proposed ordinance is enacted to implement the following: a. Part II of Chapter 163, Florida Statutes, relating to growth policy, county and municipal planning, and land development regulation, including zoning, development orders, development agreements and development permits; b. Sections 190.005 and 190.046, Florida Statutes, regarding community development districts; c. Section 553.73, Florida Statutes, relating to the Florida Building Code; or d. Section 633.202, Florida Statutes, relating to the Florida Fire Prevention Code. In accordance with the provisions of controlling law, even notwithstanding the fact that an exemption noted above may apply, the City hereby publishes the following information: 1 See Section 166.041(4)(c), Florida Statutes. Page 2 of 2 1. Summary of the proposed ordinance (must include a statement of the public purpose, such as serving the public health, safety, morals and welfare): This ordinance adopts a Master Capital Project and Service Assessment ordinance, containing the provisions noted above. It provides necessary definitions and procedures for the imposition of both capital special assessments to fund necessary local improvements and service special assessments to fund the provision of essential public services. It also provides for collection for these assessments and authorizes the issuance of obligations secured by assessment proceeds if desired by the City in the future. The ordinance is adopted pursuant to the City’s home rule authority and its procedures are in conformance with Section 197.3632, Florida Statutes. The primary purpose of this ordinance is to authorize the imposition of special assessments in accordance with Florida law in furtherance of the public purpose of protecting the public health, safety, and welfare. 2. An estimate of the direct economic impact of the proposed ordinance on private, for-profit businesses in the City of Ocoee, if any: (a) An estimate of direct compliance costs that businesses may reasonably incur; Not quantifiable at this time. The ordinance authorizes, but does not require the imposition of special assessments. Any special assessments would have to be imposed by future resolutions adopted by the City Commission in conformance with the procedures included in this ordinance. (b) Any new charge or fee imposed by the proposed ordinance or for which businesses will be financially responsible; and Not quantifiable at this time. The ordinance authorizes, but does not require the imposition of special assessments. Any special assessments would have to be imposed by future resolutions adopted by the City Commission in conformance with the procedures included in this ordinance. (c) An estimate of the City’s regulatory costs, including estimated revenues from any new charges or fees to cover such costs. Not quantifiable at this time. The ordinance authorizes, but does not require the imposition of special assessments. Any special assessments would have to be imposed by future resolutions adopted by the City Commission in conformance with the procedures in cluded in this ordinance. 3. Good faith estimate of the number of businesses likely to be impacted by the proposed ordinance: All businesses owning real property within the City would potentially be subject to the levy of a special assessment on their real property pursuant to the procedures included in this ordinance; however, any special assessments would have to be imposed by future resolutions adopted by the City Commission. 4. Additional information the governing body deems useful (if any): None