HomeMy WebLinkAboutItem 17 Approval of Septic-To-Sewer Initial Assessment Resolution
City of Ocoee ▪ 1 N. Bluford Avenue ▪ Ocoee, Florida 34761
Phone: (407) 905-3100 ▪ www.ocoee.org
STAFF REPORT
Meeting Date: July 21, 2026
Item #: 17
Contact Name: Jen Bolling Department Director: Jen Bolling
Contact Number: Ext. 4021 City Manager: Craig Shadrix
Subject: Approval of Septic-To-Sewer Initial Assessment Resolution. (Utilities Director
Bolling)
Background Summary:
The 2017 Downtown Master Plan identified the lack of central sewer as a major barrier to redevelopment, and
state-led Wekiva Basin studies identified septic tanks as a major contributor to nutrient loading in Starke Lake.
To support downtown redevelopment and work towards meeting mandated state nutrient reduction
requirements, the City has completed multiple central sewer projects downtown over the past several years.
In 2025, thirty-nine properties using 41 septic tanks were found to have sewer service available but not yet
connected to central sewer. A recently awarded Florida Springs Grant covers 100% of the on-property
construction costs needed to connect to sewer but does not fund the City’s one-time sewer capital fee. To
provide flexibility in paying this fee, the Commission approved three 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.
The sewer capital fee is calculated based on the Equivalent Residential Unit (ERU) methodology as
established in Chapter 173 City Code. The City Commission approved the sewer capital fee of
$7,811/ERU. Document recording fees for financing totals $120. Two properties have already connected to
the City’s sewer system. Fourteen property owners have chosen to pay the sewer capital fee using the
one-time payment option. Four property owners have chosen to use the interest-free 24-month payment plan
on their utility bills.
The remaining nineteen properties will finance their capital fees through the 10-year non-ad valorem
assessment at 3% interest.
Issue:
Should the Honorable Mayor and City Commission adopt the Septic-To-Sewer Initial Assessment Resolution
for the FY 2026-27 and set a September 1, 2026, public hearing date to adopt the Final Assessment
Resolution?
City of Ocoee ▪ 1 N. Bluford Avenue ▪ Ocoee, Florida 34761
Phone: (407) 905-3100 ▪ www.ocoee.org
Recommendations:
Staff recommends that the Honorable Mayor and City Commission adopt the Septic-To-Sewer Initial
Assessment Resolution for the FY 2026-27 establishing a per ERU method of apportionment and schedule a
public hearing on September 1, 2026, for adoption of the Final Assessment Resolution.
Attachments:
1. IAR Septic to Sewer
Financial Impacts:
Costs to mail certified letter is budgeted under 401-531-00-4200.
Type of Item: Consent
CITY OF OCOEE, FLORIDA
SEPTIC-TO-SEWER
INITIAL ASSESSMENT RESOLUTION
ADOPTED JULY 21, 2026
i
TABLE OF CONTENTS
PAGE
ARTICLE I
DEFINITIONS AND CONSTRUCTION
SECTION 1.01. PURPOSE AND DEFINITIONS ...................................................... 2
SECTION 1.02. AUTHORITY ................................................................................... 5
SECTION 1.03. LEGISLATIVE FINDINGS ............................................................... 5
ARTICLE II
NOTICE AND PUBLIC HEARING
SECTION 2.01. ESTIMATED CAPITAL AND PROJECT FEES ............................... 9
SECTION 2.02. ASSESSMENT ROLL ..................................................................... 9
SECTION 2.03. PUBLIC HEARING .......................................................................... 9
SECTION 2.04. NOTICE BY PUBLICATION .......................................................... 10
SECTION 2.05. NOTICE BY MAIL ......................................................................... 10
ARTICLE III
ASSESSMENTS
SECTION 3.01. DESCRIPTION OF ASSESSMENT AREA ................................... 11
SECTION 3.02. IMPOSITION OF ASSESSMENTS ............................................... 11
SECTION 3.03. ASSESSMENT UNITS .................................................................. 11
SECTION 3.04. PREPAYMENT AMOUNTS .......................................................... 12
SECTION 3.05. COMPUTATION OF ASSESSMENTS .......................................... 12
SECTION 3.06. PREPAYMENT OPTION ............................................................... 14
SECTION 3.07. MANDATORY PREPAYMENT...................................................... 14
ARTICLE IV
GENERAL PROVISIONS
SECTION 4.01. METHOD OF COLLECTION ......................................................... 17
SECTION 4.02. APPLICATION OF ASSESSMENT PROCEEDS .......................... 17
SECTION 4.03. CONFLICTS .................................................................................. 17
SECTION 4.04. SEVERABILITY ............................................................................. 17
SECTION 4.05. EFFECTIVE DATE ........................................................................ 17
APPENDIX A: FORM OF PUBLISHED NOTICE ................................................. A-1
APPENDIX B: FORM OF MAILED NOTICE ........................................................ B-1
APPENDIX C: DESCRIPTION OF TAX PARCELS LOCATED IN THE
SEPTIC-TO-SEWER ASSESSMENT AREA .............................. C-1
1
RESOLUTION NO. 2026-_____
A RESOLUTION OF THE CITY COMMISSION OF THE CITY
OF OCOEE, FLORIDA, RELATING TO FUNDING
CONNECTION TO THE CITY’S SEWER EXPANSION
PROJECT; PROVIDING FOR PURPOSE AND
DEFINITIONS, AUTHORITY, AND CERTAIN LEGISLATIVE
FINDINGS; ESTABLISHING THE CAPITAL AND PROJECT
COSTS; DIRECTING THE PREPARATION OF AN
ASSESSMENT ROLL; ESTABLISHING A PUBLIC HEARING
TO CONSIDER IMPOSITION OF THE PROPOSED
ASSESSMENTS AND THE METHOD OF COLLECTION;
DIRECTING THE PROVISION OF NOTICE THEREOF;
DESCRIBING THE PROPOSED ASSESSMENT AREA;
PROVIDING FOR IMPOSITION OF ASSESSMENTS;
ESTABLISHING PREPAYMENT AMOUNTS AND
DESCRIBING THE TERMS AND CONDITIONS FOR
PREPAYMENTS; PROVIDING FOR THE COMPUTATION
OF ASSESSMENTS; PROVIDING FOR COLLECTION;
PROVIDING FOR APPLICATION OF ASSESSMENT
PROCEEDS; PROVIDING FOR CONFLICTS,
SEVERABILITY, AND AN EFFECTIVE DATE.
BE IT RESOLVED BY THE CITY COMMISSION OF THE CITY OF OCOEE,
FLORIDA, AS FOLLOWS:
2
ARTICLE I
DEFINITIONS AND CONSTRUCTION
SECTION 1.01. PURPOSE AND DEFINITIONS.
(A) This Resolution constitutes the Initial Assessment Resolution as defined in
the Ordinance.
(B) 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 gender, unless the sense
indicates otherwise.
(C) All capitalized words and terms not otherwise defined herein shall have the
meanings set forth in the Ordinance. As used in this Resolution, the following terms shall
have the following meanings, unless the context hereof otherwise requires:
"Adjusted Prepayment Amount" means the amount required to prepay the
Assessment for each Tax Parcel located in the Assessment Area, as computed pursuant
to Section 3.04(B) hereof and revised annually pursuant to Section 3.05(E) hereof.
"Annual Capital Connection Component" means the amount computed for
each Tax Parcel pursuant to Section 3.05(A) hereof.
"Assessment" means an annual special assessment imposed against propert y
located within the Assessment Area to fund the Project Cost for connection to the City’s
Sewer Expansion Project constructed to serve the Assessment Area and related
expenses, computed in the manner described in Section 3.05 hereof.
3
“Assessment Area” means the Septic-to-Sewer Assessment Area described in
Section 3.01 and Appendix C hereof.
"Assessment Period" means the time period estimated by the City during which
Assessments are imposed unless otherwise prepaid as provided herein. The
Assessment Period for the Assessments shall be ten (10) years.
"Assessment Roll" means a non-ad valorem assessment roll relating to the
Project Cost for connection to the City’s Sewer Expansion Project to serve the
Assessment Area and related expenses.
"Capital Cost" means, as defined in the Ordinance, all or any portion of the
expenses that are properly attributable to the connection to the City’s Sewer Expansion
Project and imposition of the 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.
"City" means the City of Ocoee, Florida.
"City Interest Rate" means the rate of interest established by the City for the
advance funding of the Capital Cost for connection to the City’s Sewer Expansion Project,
as set forth in Section 1.03(H) hereof.
"Collection Cost" means all or any portion of the estimated cost to be incurred by
the City during any Fiscal Year in connection with the collection of Assessments.
"Collection Cost Component" means the amount computed for each Tax Parcel
pursuant to Section 3.05(B) hereof.
"Commission" means the City Commission as the governing body of the City of
Ocoee, Florida.
4
"City Manager" means the chief administrative officer of the City under Article IV
of the Charter of the City of Ocoee, or such person's designee.
“ERU” means the Assessment Unit, as defined in the Ordinance, to be used in
calculating the Assessment, as assigned for each Tax Parcel in accordance with Section
3.03 hereof to serve as a proxy for each Tax Parcel’s estimated sewer usage based on
the estimated average flow of 270 gallons per day.
"Final Assessment Resolution" means the resolution described in Section 4.06
of the Ordinance that imposes Assessments within the Assessment Area.
"Fiscal Year" means the period commencing on October 1 of each year and
continuing through the next succeeding September 30, or such other period as may be
prescribed by law as the fiscal year for the City.
"Initial Prepayment Amount" means the amount computed pursuant Section
3.04(A) hereof for each Tax Parcel located in the Assessment Area.
"Ordinance" means City of Ocoee Ordinance No. 2026-10, as codified in Chapter
105 of the City of Ocoee Code of Ordinances.
"Project Cost" means, as defined in the Ordinance: (A) the Capital Cost of for
connection to the Sewer Expansion Project; (B) interest accruing on any internal loans to
fund the connection cost; and (C) any other costs or expenses related thereto.
"Sewer Expansion Project" means the pipes, mains, lift stations, vacuum
stations, and other facilities constructed by the City to provide wastewater collection
services to all Tax Parcels located in the Assessment Area.
"Statutory Discount Amount" means the amount computed for each Tax Parcel
pursuant to Section 3.05(C) hereof.
5
"Tax Parcel" means a parcel of property to which the Property Appraiser has
assigned a distinct ad valorem property tax identification number.
"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.
"Uniform Assessment Collection Act" means Sections 197.3632 and 197.3635,
Florida Statutes, or any successor statutes authorizing the collection of non -ad valorem
assessments on the same bill as ad valorem taxes, and any applicable regulations
promulgated thereunder.
SECTION 1.02. AUTHORITY. This Resolution is adopted pursuant to the
provisions of the Ordinance; the 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 1.03. LEGISLATIVE FINDINGS. It is hereby ascertained,
determined and declared that connection to the Sewer Expansion Project to be funded
by the Assessments provides a special benefit to property and is fairly and reasonably
apportioned among all benefited properties based upon the following legislative findings:
(A) Pursuant to Article VIII, Section 2 of the Florida Constitution, and Sections
166.021 and 166.041, Florida Statutes, the Commission may exercise any governmental,
corporate, or proprietary power for a municipal purpose except when expressly prohibited
by law, and the Commission may legislate on any subject matter on which the Legislature
may act, except those subjects described in (a), (b), (c), and (d) of section 166.021(3),
Florida Statutes.
6
(B) The City has obtained state grants to provide for the Sewer Expansion
Project to extend central City sewer services to certain properties within the City that are
currently being served by septic systems.
(C) While the City’s grants fully funded the Sewer Expansion Project, the grants
did not include funding to cover the costs of connecting existing properties to the Sewer
Expansion Project. Accordingly, to assist property owners with the financial burden
associated with the costs to connect to the Sewer Expansion Project, the Commission
has enacted the Ordinance to provide for the creation of Assessment Areas and authorize
the imposition of Assessments to fund the construction of local improvements and the
provision of essential services to serve the property located therein.
(D) The City seeks to develop a cost-effective sewer program with the intent of
reducing the impact of pollutants on the natural environment and preserving groundwater
quality, and to finance the extension of its centralized sanitary sewer facilities through the
imposition of Assessments and available grant funding. Section 381.00655, Florida
Statutes, requires property owners to connect to an available publicly owned s ewage
system within one year of notification of availability.
(E) Every property owner proposed to be served by the Sewer Expansion
Project was provided with various financing options by the City to fund the connection
costs, with one option being the Assessments provided for herein. The Commission
desires to create the Assessment Area for the purpose of funding the costs of connection
to the Sewer Expansion Project to serve the Tax Parcels within the boundaries of the
Assessment Area who either voluntarily elected the Assessment funding option or did not
actively select any other funding option.
7
(F) Connection to the Sewer Expansion Project will provide a special benefit to
the Tax Parcels located within the Assessment Area and will possess a logical
relationship to the use and enjoyment of property by providing: (1) access to central
wastewater treatment facilities to the owners and occupants of property for the proper,
safe, and cost effective treatment and disposal of wastewater generated on such
property, which improves the utilization, marketability, and development potential of said
properties; (2) better, consistent and environmentally compliant service to owners and
occupants; (3) the enhancement of environmentally responsible use and enjoyment of
property; and (4) the protection of property and rental values and the health and safety of
the owners and occupants of property.
(G) The rate of Assessment for connection to the Sewer Expansion Project for
all Tax Parcels in the Assessment Area shall be expressed in terms of ERUs. The per
ERU method of apportionment is a fair and reasonable method of apportionment because
the City currently utilizes ERUs to measure and calculate sewer capacities, as well as
capital charges and connection fees for both residential and commercial developments
within the City.
(H) Due to the relatively small number of property owners in the Assessment
Area, the City has decided to reduce the financial impact to connect to the City’s sewer
system by providing a ten (10) year internal loan to the real property owners to allow
financing for their share of the Project Cost for connection. Based on current market
conditions, the City has decided that the maximum interest rate that will be charged is 3%
per year, based on its expectation with respect to the average investment rate and the
availability of funds over the term of the Assessment.
8
(I) The Assessments associated with the connection to the Sewer Expansion
Project provide an equitable method of funding those costs by fairly and reasonably
allocating the cost to specially benefitted property, based upon the number of ERUs
attributable to each Tax Parcel, in the manner hereinafter described.
(J) Each property within the Assessment Area will be benefited by connection
to the Sewer Expansion Project in an amount not less than the Assessment imposed
against such property, as computed in the manner set forth in this Initial Assessment
Resolution.
9
ARTICLE II
NOTICE AND PUBLIC HEARING
SECTION 2.01. ESTIMATED CAPITAL AND PROJECT COST.
(A) The estimated Capital Cost for the Sewer Expansion Project is
$164,031.84.
(B) The estimated Project Cost of the Sewer Expansion Project is $194,968.21.
The Project Cost will be funded through the imposition of Assessments against each
property located in the Assessment Area in the manner set forth in Article III hereof.
SECTION 2.02. ASSESSMENT ROLL.
(A) The City Manager is hereby directed to prepare, or direct the preparation
of, a final estimate of the Capital Cost and Project Cost for connection to the Sewer
Expansion Project and to prepare the preliminary Assessment Roll in the manner
provided in the Ordinance.
(B) The City Manager shall apportion the Capital Cost and Project Cost among
the parcels of real property within the Assessment Area in conformity with Article III
hereof.
(C) The estimate of Capital Cost, Project Cost, and the Assessment Roll shall
be maintained on file in either the City’s Utilities Department or the City Manager’s office
(as designated by 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 Assessment for each Tax Parcel can be determined by use of a computer terminal
available to the public.
SECTION 2.03. PUBLIC HEARING. A public hearing will be conducted by the
City Commission on September 1, 2026, at 6:15 p.m., or as soon thereafter as the matter
10
can be heard, in the City Commission Chambers, 1 N. Bluford Avenue, Ocoee, Florida or
such other location designated by the Commission, to consider: (A) creation of the
Assessment Area; (B) imposition of the Assessments; and (C) collection of the
Assessments pursuant to the Uniform Assessment Collection Act commencing with the
Tax Bill to be mailed in November 2026.
SECTION 2.04. NOTICE BY PUBLICATION. The City Manager shall publish
a notice of the public hearing authorized by Section 2.03 hereof in t he manner and the
time provided in Section 181-24 of the Ordinance. Such notice shall be in substantially
the form attached hereto as Appendix A and published no later than August 11, 2026.
SECTION 2.05. NOTICE BY MAIL.
(A) In the time and in the manner specified in Section 181-25 of the Ordinance,
the City Manager shall provide first class mailed notice of the public hearing authorized
by Section 2.03 hereof to each property owner proposed to be assess ed at the address
indicated on the Tax Roll. Such notice shall be in substantially the form attached hereto
as Appendix B and mailed by first class mail no later than August 11, 2026.
(B) For any Tax Parcels with exempt “home addresses” pursuant to Sectio n
119.071(4), Florida Statutes, the City Manager shall work with the Property Appraiser and
Tax Collector to provide notice.
11
ARTICLE III
ASSESSMENTS
SECTION 3.01. DESCRIPTION OF ASSESSMENT AREA.
(A) The Assessment Area shall include the property described in Appendix C
attached hereto and incorporated herein by reference.
(B) The Assessment Area is created for the purpose of improving the use and
enjoyment of all properties located therein by funding the connection of properties
currently served by septic tanks to the Sewer Expansion Project to provide access to
central wastewater collection and treatment services.
SECTION 3.02. IMPOSITION OF ASSESSMENTS.
(A) Assessments shall be imposed against property located within the
Assessment Area for a period of ten (10) years. The first annual Assessment will be
included on the ad valorem tax bill mailed in November 2026.
(B) In accordance with Section 181-8 of the Ordinance, when imposed, the
Assessment shall constitute a lien upon the Tax Parcels located in the Assessment Area,
which lien shall be equal in rank and dignity with the liens of all state, 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.
SECTION 3.03. ASSESSMENT UNITS. To reflect the relative amount of
special benefit to be derived from construction of the Sewer Expansion Project, all Tax
Parcels shall be assessed based on the number of ERUs assigned to the Tax Parcel in
accordance with the City’s standard utility policies and procedures.
12
SECTION 3.04. PREPAYMENT AMOUNTS.
(A) Upon adoption of the Final Assessment Resolution, an Initial Prepayment
Amount for each Tax Parcel located within the Assessment shall be calculated as the
sum of: (1) the amount computed by (a) dividing the number of ERUs attributable to such
Tax Parcel by the total number of ERUs attributable to all Tax Parcels within the
Assessment Area; and (b) multiplying the result by the estimated Project Cost of the
Sewer Expansion Project.
(B) The Initial Prepayment Amount for each Tax Parcel shall be revised
annually pursuant to Section 3.05(E) hereof .
SECTION 3.05. COMPUTATION OF ASSESSMENTS. The annual
Assessment shall be computed for each Tax Parcel that has not prepaid in the manner
set forth in this Section 3.05.
(A) ANNUAL CAPITAL CONNECTION COMPONENT. The Annual Capital
Connection Component shall be calculated for each Fiscal Year in which the Initial
Prepayment Amount (or Adjusted Prepayment Amount, if applicable) of the Tax Parcel is
outstanding as the annual installment of principal and interest due based on a debt service
schedule prepared with the Initial Prepayment Amount for such Tax Parcel as the
beginning balance and utilizing the City Interest Rate such that the principal and interest
are payable in equal installments over a 10-year period.
(B) COLLECTION COST COMPONENT. The Collection Cost Component
shall be computed each Fiscal Year for each Tax Parcel by: (1) dividing (a) the Adjusted
Prepayment Amount for such Tax Parcel by (b) the sum of the aggregate Adjusted
13
Prepayment Amount remaining in the Assessment; and (2) multiplying the result by the
Collection Cost determined by the City.
(C) STATUTORY DISCOUNT AMOUNT. The Statutory Discount Amount shall
be computed for each Tax Parcel as the amount determined by the City based on the
amount the City is allowed by law to budget receipts, which shall also include the
maximum discount for early payment of ad valorem taxes and non-ad valorem
assessments. Such amount shall be calculated by deducting: (1) the sum of (a) the
Annual Capital Connection Component and (b) the Collection Cost Component, from (2)
the amount computed by dividing (a) the sum of (i) the Annu al Capital Connection
Component and (ii) the Collection Cost Component, by (b) 0.95.
(D) ASSESSMENT. The annual Assessment for each Tax Parcel shall be
computed as the sum of: (1) the Annual Capital Connection Component; (2) the Collection
Cost Component; and (3) the Statutory Discount Amount.
(E) REVISION OF ADJUSTED PREPAYMENT AMOUNT. Upon certification
of the Assessment Roll each Fiscal Year, the revised Adjusted Prepayment Amount for
each Tax Parcel shall be computed by deducting: (1) the principal component of the
Annual Capital Connection Component determined in Section 3.05(A) above and
included on the Assessment Roll for the Tax Parcel, from (2) the Adjusted Prepayment
Amount, as initially set pursuant to Section 3.04(A) hereof and thereafter revised pursuant
to this Section 3.05(E) (or for the initial Assessment Roll, the Initial Prepayment Amount),
utilized to compute the annual Assessment included on the Assessment Roll for such Tax
Parcel.
14
SECTION 3.06. PREPAYMENT OPTION.
(A) Following adoption of the Final Assessment Resolution, the Commission
may elect to allow the owner of each Tax Parcel subject to the Assessments to prepay all
future unpaid annual Assessments. If allowed by the Commission in its sole discretion,
the owner of each Tax Parcel subject to the Assessments shall be entitled to prepay all
future unpaid annual Assessments upon payment of an amount equal to the sum of : (1)
the Adjusted Prepayment Amount for such Tax Parcel , and (2) interest on the Adjusted
Prepayment Amount, computed at the City Interest Rate.
(B) During any period commencing on the date the annual Assessment Roll is
certified for collection pursuant to the Uniform Assessment Collection Act and ending on
the next date on which unpaid ad valorem taxes become delinquent, the City may reduce
the amount required to prepay the future unpaid annual Assessments for the Tax Parcel
by the amount of the Assessment that has been certified for collection with respect to
such Tax Parcel.
(C) The amount of all prepayments made pursuant to this Section 3.06 shall be
final. The City shall not be required to refund any portion of a prepayment if : (1) the
Capital Cost or Project Cost is less than the amount upon which such Adjusted
Prepayment Amount was computed; or (2) annual Assessments will not be imposed for
the full number of years anticipated at the time of such prepayment.
SECTION 3.07. MANDATORY PREPAYMENT.
(A) The owner of a Tax Parcel subject to the Assessment shall immediately
prepay all future unpaid annual Assessments for such Tax Parcel if (1) the Tax Parcel is
to be acquired or otherwise transferred to an entity for which Assessments cannot be
15
collected pursuant to the Uniform Assessment Collection Act through condemnation,
negotiated sale or otherwise, (2) the Tax Parcel is subject to annexation by a
governmental unit, or (3) a tax certificate has been issued and remains outstanding in
respect of the Tax Parcel and the City, at its sole option, elects to accelerate the
Assessment. In the case of (1) or (2) above, the owner of the Tax Parcel prior to
condemnation, sale or other transfer must notify the City at least 30 days prior to the
proposed acquisition or transfer date in order to allow the City sufficient time to determine
the final amount due. Failure to provide such notice shall cause an automatic acceleration
of such Assessment the effective date of which is 10 days prior to the proposed
acquisition or transfer date.
(B) The amount required to prepay the future unpaid annual Assessments will
be equal to the sum of: (1) the Adjusted Prepayment Amount for such Tax Parcel, and (2)
interest on the Adjusted Prepayment Amount, from the most recent ad valorem ta x bill,
computed at the City Interest Rate.
(C) During any period commencing on the date the annual Assessment Roll is
certified for collection pursuant to the Uniform Assessment Collection Act and ending on
the next date on which unpaid ad valorem taxes become delinquent, the City may reduce
the amount required to prepay the future unpaid annual Assessments for the Tax Parcel
by the amount of the Assessment that has been certified for collection with respect to
such Tax Parcel.
(D) The amount of all prepayments made pursuant to this Section 3.07 shall be
final. The City shall not be required to refund any portion of a prepayment if : (1) the
Capital Cost or Project Cost is less than the amount upon which such Adjusted
16
Prepayment Amount was computed; or (2) annual Assessments will not be imposed for
the full number of years anticipated at the time of such prepayment.
(E) Collection by the City of mandatory prepayments pursuant to this Section
3.07 is supplemental and in addition to any other legally available remedy the City may
seek for repayment of the Assessments.
17
ARTICLE IV
GENERAL PROVISIONS
SECTION 4.01. METHOD OF COLLECTION. The Assessments shall be
collected pursuant to the Uniform Assessment Collection Act commencing with the Tax
Bill mailed in November 2026.
SECTION 4.02. APPLICATION OF ASSESSMENT PROCEEDS. The
revenue derived from the Assessments will be utilized to fund the provision of sewer
capacity and other costs for connection to the Sewer Expansion Project.
SECTION 4.03. CONFLICTS. This Initial Assessment Resolution shall prevail in
the event of any conflicts with any other Resolution of the City of Ocoee.
SECTION 4.04. SEVERABILITY. In the event any portion of this Initial
Assessment Resolution is deemed invalid by any court of competent jurisdiction, the
invalid portion shall be considered severed, and the remainder of this Initial Assessment
Resolution shall continue in effect.
SECTION 4.05. EFFECTIVE DATE. This Initial Assessment Resolution shall take
effect immediately upon its passage and adoption.
PASSED AND ADOPTED this 21st day of July, 2026.
18
APPROVED:
ATTEST: CITY OF OCOEE, FLORIDA
Melanie Sibbitt, MMC, City Clerk Rusty Johnson, Mayor
(SEAL)
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
APPENDIX A
FORM OF NOTICE TO BE PUBLISHED
A-1
APPENDIX A
FORM OF NOTICE TO BE PUBLISHED
To Be Published by August 11, 2026
NOTICE OF HEARING TO IMPOSE AND
PROVIDE FOR COLLECTION OF SPECIAL ASSESSMENTS
[ INSERT MAP OF ASSESSMENT AREA ]
Notice is hereby given that the City Commission of the City of Ocoee, Florida, will
conduct a public hearing to consider creation of the Septic-to-Sewer Assessment Area
("Assessment Area"), as shown above, and to impose special non-ad valorem
assessments against certain parcels of property located therein. The hearing will be held
at 6:15 P.M., or as soon thereafter as the matter can be heard, on September 1, 2026, in
the City Commission Chambers, 1 N. Bluford Avenue, Ocoee, Florida for the purpose of
receiving public comment on the proposed assessment area, the assessments and their
collection on the tax bill. In accordance with the Americans with Disabilities Act, persons
needing a special accommodation or an interpreter to participate in this proceeding
should contact the City at (407) 905-3105 at least forty-eight (48) hours prior to the date
of the hearing. All 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 a person
wishes to appeal any decision made by the City Commission with respect to any matter
considered at the hearing, such person 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.
The City seeks to develop a cost-effective central sewer program with the intent of
reducing the impact of pollutants on the natural environment and preserving groundwater
A-2
quality. The City obtained grants to fund the construction of a sewer system expansion
necessary to serve properties on septic tanks, but the grants did not include fundi ng to
cover the costs of connecting existing properties to the new sewer system. To assist
property owners with the financial burden associated with the costs to connect to the
sewer expansion project, the Assessments have been proposed to fund the costs of
connection to the City’s sewer expansion project and related expenses that will provide
the properties within the proposed Assessment Area with central wastewater collection
services. The assessment for each parcel of property will be based u pon the number of
“ERUs” on the parcel. Each tax parcel will be assigned these assessment units in
accordance with the City’s standard utility policies and procedures.
A more specific description is set forth in the Initial Assessment Resolution adopted
by the City Commission on July 21, 2026. Copies of the Initial Assessment Resolution
and the preliminary assessment roll are available for inspection at Office of the City Clerk
located at 1 N. Bluford Avenue, Ocoee, Florida.
The annual assessment will include each property’s share of the connection costs,
interest, collection costs, administrative costs, and the amount Florida law requires the
City to discount receipts for its annual budget. The proposed maximum annual
assessment is $929.76 per ERU. The City Commission intends to collect the
assessments in ten (10) annual assessments, the first of which will be included on the ad
valorem tax bill to be mailed in November 2026. Future annual assessments may be
prepaid if allowed by the City.
The assessments will be collected on the ad valorem tax bill, as authorized by
Section 197.3632, Florida Statutes. Failure to pay the assessments will cause a tax
A-3
certificate to be issued against the property which may result in a loss of title. Unless
proper steps are initiated in a court of competent jurisdiction to secure re lief 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.
If you have any questions, please contact the City Clerk at (407) 905-3105,
Monday through Friday between 8:00 a.m. and 5:00 p.m.
CITY COMMISSION
CITY OF OCOEE, FLORIDA
APPENDIX B
FORM OF NOTICE TO BE MAILED
APPENDIX B
FORM OF NOTICE TO BE MAILED
August 11, 2026
[Property Owner Name]
[Street Address]
[City, State and zip]
Re: Parcel Control Number [Insert Number]
Septic-to-Sewer Assessment Area
Dear Property Owner:
As required by section 197.3632, Florida Statutes, and the direction of the City
Commission of the City of Ocoee, notice is given that an annual special assessment to
fund the connection costs associated with connecting your property to the City’s central
sewer system using the tax bill collection method may be levied on your property
contained. The use of an annual special assessment to fund improvements benefiting
property located within the assessment area is a fair, efficient and effective means of
funding these improvements, which are needed to bring the central sewer services to
unserved and underserved properties within the City. You have either elected to
participate in this assessment program by entering into a Mandatory Wastewater
Connection Financing Agreement with the City or been included within this program as a
default due to failure to select an alternative financing option offered by the City.
The City obtained grants to fund the construction of a sewer system expansion
necessary to serve properties on septic tanks, but the grants did not include funding to
cover the costs of connecting existing properties to the new sewer system. To assist
property owners with the financial burden associated with the costs to connect to the
sewer expansion project, the special non-ad valorem assessments have been proposed
to fund the costs of connection to the City’s sewer expansion project and related expenses
that will provide the properties within the proposed Assessment Area with central
wastewater collection services. The assessment for each parcel of property will be based
upon the number of “ERUs” on the parcel. Each tax parcel will be assigned these
assessment units in accordance with the City’s standard utility policies and procedures.
A more specific description is set forth in the Initial Assessment Resolution adopted
by the City Commission on July 21, 2026. Copies of the Initial Assessment Resolution
and the preliminary assessment roll are available for inspection in the Office of the City
Clerk located at 1 N. Bluford Avenue, Ocoee, Florida . Information relating to the
assessment for the above Tax Parcel is included on the last page of this notice .
The City has elected to reduce the financial impact by providing a ten (10) year
internal loan to the real property owners to allow financing for their share of the Project
B-3
Cost for connection. Based on current market conditions, t he City has decided that the
maximum interest rate that will be charged is 3% per year, based on its expectation with
respect to the average investment rate and the availability of funds over the term of the
Assessment.
The total assessment revenue to be collected within the Septic-to-Sewer
Assessment Area is estimated to be $195,250. The annual assessment will include your
share of the connection costs, interest, collection costs, administrative costs, and the
amount Florida law requires the City to discount receipts for its annual budget. The
assessments will be collected on the ad valorem tax bill, as authorized 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. The City Commission
intends to collect the assessments in ten (10) annual assessments, the first of which will
be included on the ad valorem tax bill to be mailed in November 2026. If allowed by the
City, future annual assessments may be prepaid in whole at the option of the property
owner.
The City Commission will hold a public hearing at 6:15 P.M., or as soon thereafter
as the matter can be heard, on September 1, 2026, in the City Commission Chambers, 1
N. Bluford Avenue, Ocoee, Florida, for the purpose of receiving comments on the
proposed assessments, including collection on the ad valorem tax bill. You are invited to
attend and participate in the public hearing or to file written objections with the City
Commission prior to or during the hearing. If you decide to appeal any decision made by
the City 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, if you need a special accommodation
or an interpreter to participate in this proceeding, please contact the City Clerk at (407)
905-3105 at least forty-eight (48) hours prior to 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.
Questions regarding your assessment and the process for collection may be
directed to the Utility Director at (407) 905-3170.
B-4
* * * * * SEND NO MONEY NOW. THIS IS NOT AN INVOICE * * * * *
SEPTIC-TO-SEWER ASSESSMENT AREA
[Property Owner Name]
Parcel Control Number [Insert Number]
Total number of ERUs attributed to property: [Insert Number]
Initial prepayment amount (excludes financing cost): [Insert Amount]
Adjusted prepayment amount (includes financing cost): [Insert Amount]
Number of annual payments: 10
Maximum annual payment: [Insert Amount]
Expected date of first bill: November 2026
Total amount of annual payments: [Insert Amount]
Expected date of last bill: November 2035
_____________________________
* * * * * SEND NO MONEY NOW. THIS IS NOT AN INVOICE * * * * *
APPENDIX C
DESCRIPTION OF TAX PARCELS LOCATED
IN THE SEPTIC-TO-SEWER ASSESSMENT AREA
C-1
SEPTIC-TO-SEWER ASSESSMENT AREA
PID# Address
17-22-28-6144-04-393 1 E Columbus St
17-22-28-6144-03-491 12 Floral St
17-22-28-6144-02-055 126 N Bluford Ave
18-22-28-4100-00-152 325 N Cumberland Ave
18-22-28-4100-00-153 327 N Cumberland Ave
17-22-28-6144-04-433 650 S Bluford Ave
17-22-28-6144-03-430 102 S Cumberland Ave
18-22-28-0744-00-070 117 S Cumberland Ave
17-22-28-6144-03-302 14 S Cumberland Ave
17-22-28-6144-03-450 17 Sills Aly
17-22-28-6144-03-460 5 Sills Aly
17-22-28-6144-03-340 116 W McKey St
17-22-28-6144-03-160 123 W McKey St
17-22-28-6144-03-273 14 W McKey St
17-22-28-6144-03-470 2 W McKey St
17-22-28-6144-03-280 26 W McKey St
17-22-28-6144-03-271 6 W McKey St
17-22-28-2873-00-030 109 W Oakland Ave
17-22-28-6144-03-050 18 W Oakland Ave