The URL can be used to link to this page

Home My WebLink AboutResolution - Revenue Relief/Services provided by Orange Co. . ,( ," -- ;.. " -.- -'l;:""-~:'~ '. ~:!f "";i C{\ ., ~, t.. "\.- "., ,. ~, 'c-i ~ - ~ :l;'..:)~~ " ., ,-, ',. .:". '~~':j/ "-, , ,,"..... " '" ....., ;;'~ <, ,< "~ '",' l"-',,~,_, - ~~ ''',..- A RESOLUTION OF THE CITY COUNCIL OF THE " CITY OF OCOEE, FLORIDA, PURSUANT TO SECTION l25.0l(6)(a), FLORIDA STATUTES, IN WHICH THE CITY COUNCIL IDENTIFIES SERVICES RENDERED SPECIALLY FOR THE BENEFIT OF THE PROPERTY OR RESIDENTS IN UNINCORPORATED AREAS OF ORANGE COCNTY AND FINANCED FROM COUNTY-WIDE REVENUES AND PETITIONS THE BOARD OF COU~TY COMMISSIONERS TO DEVELOP APPROPRIATE MECHANISMS TO GRANT RELIEF TO RESIDENTS OR PROPERTY IN THE CITY OF OCOEE. ,.1:',: ~.., 1';' , ~ . ,'. ,', ';i . .~ '. ~'" '.....~. -..... WHEREAS, Orange County is a subdivision of the State of Florida, and as such, performs many local governmental services for the benefit of residents and property within its geographical ',' ..... bo~dA~tes, ano; WHEREAS,-.t, Orange County inclu.des all incorporated areas in addition to th~"uqincorporated areas thereof, and; WHEREAS, orange"Cotl~t~"ievies and collects ad valorem taxes , ...,~, ., on property situate within~"i,t.~ geographical boundariea, irrespectiY~,:;'i\~,tt,;-'4; '~"" "- ~;.::':i';''ifj.,;~*''~:b"i/I~ of whether the property is lo'cated within incorporated or " " unincorporated areas, and; " <t,:; WHEREAS, Oranp,e County receives other revenues derived on a County-wide basis either by local assessment and collection or by allocation of State collected funds, and; WHEREAS, the City of Ocoee. is a municipal corpora~iQn located e~tirely within the geographical boundaries County, and; WHEREAS, the City of Ocoee is a unit of local government, which, pursuant to Article VIII, Section 2(b) of the ,Constitution' '~f the State of Florida, provides general governmental services for the benefit of residents and property within the geographical ~-limits of the City, and; ~~""',... . WHEREAS, the City of Ocoee levies and receives ad valorem taxes on property situated exclusively within the geographical . limits of the City and also receives other revenues which are utilized to provide servides for the benefit of residents Bnd property within and without the geographical boundaries 'of , the City, and; ~ .f',,-i \ .', -1 WHEREAS, many of the services provided by Orange County and financed by County-wide revenues duplicate the services provided by the City of Ocoee with the consequence that Orange County provides such services specially for the benefit of residents and property in the unincorporated areas of Orange County and with the further consequence that residents and property within the geographical boundaries of the City of Ocoee pay for, but do not receive such services, and; WHEREAS, Section l25.0l(6)(a), Florida Statutes, provides that the City of Ocoee may identify services rendered specially for the benefit of the property and residents in unincorporated Orange County and financed from County-wide revenues and to petition the Board of County Commissioners for relief. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF OCOEE, FLORIDA, AS FOLLOWS: 1. The following services provided by Orange County are hereby identified by the City of Ocoee as services rendered by Orange County specially for the benefit of the property or residents in unincorporated areas of Orange County, Florida, and financed by County- wide revenues: SERVICES Account Number Activity Department 2552 Service Department Personnel Office 2554 Service Department Printing and Duplicating 2557 Service Department Motor Pool 2558 Service Department Purchasing 2780 Planning and Planning Development 2781 Planning and County Development Development 2782 Planning and Publicity Development 3101 Police Protection Sheriff 3211 Fire Control Fire Control Services . - 2 - - 3 - "''1- " 3. The services enumerated in Paragraph 1 above are listed in order to comply with the requirements of Section l25.0l(6)(a), Florida Statutes. Irrespective of this fact, the City of Ocoee has attached to this Resolution, certain Exhibits which contain data reflecting the amounts which . residents and property within the City of Ocoee were overcharged for services supplied by Orange County. These Exhibits are attached in order to provide Orange County with an alternative method of arriving at an appropriate mechanism to afford relief to the residents and property owners of the City of Ocoee. These Exhibits contain a summary of the approved budget of Orange County for 1974-75 wherein all of the appropriations were allocated in compliance with Section l29.0l(2)(b), Florida Statutes, to show the approximate division of all expenditures between the incorporated and unincorporated areas of the County. These Exhibits include: Exhibit A - Summary of Amounts Due to the City of Ocoee and Amounts Due all Cities in Orange County (1974-75) Exhibit B - Summary of Ad Valorem Taxes Assessed by Orange County (1974) for Fiscal Year 1974-75. Exhibit C - Computation of Ad Valorem Tax Prorations between Incorporated and Unincorporated Areas of Orange County (1974-75) Schedule 1- Analysis of Orange County General Revenue Fund Budget for Fiscal Year 1974-75. Schedule 2- Analysis Other Funds of Orange County Supported in Part by Ad Valorem Taxes for Fiscal Year 1974-75. As outlined in Exhibit A, Orange County could remit the amount of $99,649 to the City of Ocoee, or as outlined in Exhibit C the amount of credit due the City of Ocoee could be implemented by a reduction in the millage assessed to property located within the City limits of Ocoee. Based on the 1974 tax roll, the adjustment would have reduced the rate of $5.50 per one thousand dollars of value to a rate of 2.747 per one thousand dollars. I I I I.. ~ - 4 - I, . i i " . ""e "1' 4. Be it further resolved that the Board of County Commissioners of Orange County, Florida, are hereby petitioned to file a response to this Resolution within ninety (90) days after receipt of the same. Said response shall either reflect action taken by Orange County to develop one of the appropriate mechanisms called for in the above Section 2, or shall reject said Resolution. If said Resolution is rejected, the Board of County Commissioners shall state findings of fact demonstrating that the services listed in paragraph 1 above do not specially benefit the property or residents of the unincorporated areas of Orange County. THIS RESOLUTION was unanimously passed and adopted at a meeting of the City Council of the City of Ocoee, Florida, on the / ;4 flrll 1975. day of .~ ~. tJ---&# ATTEST: s....~ (} ~~ CITY CLERK APPROVED as to form and legality,~ I 1975. City of - 5 - . ~,' ,f I, . ~., '\('. ,. ",: , ''''' EXHIBIT "A" ORANGE COUNTY summar! of Amount Due to the City 0 Ocoee and Amounts Due All Cities in Orange County (1974-1975) FISCAL YEAR 1974 - 75 SERVICE BY GENERAL REVENUE FUND Amount Due Amount Due All Cities In City of Ocoee County Only 1. 75% $ 2,049,578 $ 35,868 751,096 13,144 44,177 773 .1,007,240 17,627 798,607 13,976 177,613 3,108 732,044 12,811 $ 5,560,355 $ 97,306 86,678 1,517 9,949 174 37,236 652 General Government Public Safety Public Works Health and Welfare Culture, Recreation & Conservation Public Service Enterprises Reserve and Transfers Total General Revenue Fund By Road & Bridge Fund 1967 Sinking Fund Health Unit Total Cost of Services rendered for the benefit of property or residents in unincorporated areas of Orange County and paid for by the residents and property owners of: (1) $ 5,694,218 All incorporated areas (2) $ 99,649 City of Ocoee only EXHIBIT "B" ORANGE COUNTY Summary of Ad Valorem Taxes Assessed FISCAL YEAR 1974 - 75 Computed Estimated Assessed Approved Tax Taxes . General Revenue Fund Value Millage Revenue Budgeted Incorporated $2,068,253,406 5.12 $10,589,457 $10,398,959 Unincorporated 2,527,043,834 5.12 12,938,464 12,709,838 Total $4,595,297,240 5.12 $23,527,921 $23,108,797 Road & Bridge Fund Incorporated Unincorporated $2,068,253,406 2,527,043,834 $4,595,297,240 Total 1967 Sinking Fund Incorporated Unincorporated $2,068,253,406 2,527,043,834 $4,595,297,240 Total Health Unit Incorporated Unincorporated $2,068,253,406 2,527,043,834 $4,595,297,240 Total Total Taxes Incorporated Unincorporated $2,068,253,406 2,527,043,834 $4,595,297,240 Total . .10 .10 .10 $ 206,825 $ 252,704 459,529 $ $ .06 .06 .06 $ 124,095 $ 151,622 275,717 $ $ .22 .22 .22 455,016 $ 555,949 $ 1,010,965 $ $ 5.50 $11,375,393 13,898,739 $25,274,132 5.50 Budgeted Taxes are under Computed Gross Taxes. (1. 8%) This amount could cover tax adjustments. 203,105 248,239 451,344 119,385 145,915 265,300 446,830 546,126 992,956 $11,168,279 13,650,118 $24!818,397 $ 455,735 n EXHIBIT "C" ORANGE COUNTY Computation of Ad Valorem Tax Proration Between Incorporated and Unincorporated Areas FISCAL YEAR 1974 - 75 Above credit to Incorporated Areas would result in the following: 1. Reduce Taxes assessed to incorporated properties $2.753 per $1,000 on assessed value of $2,068,253,406, or $ 5,693,900 ~ >. '1". 2. The unincorporated properties would have to be assessed an additional $2.253 per $1,000 on assessed value of $2,527,043,834 to provide the lost revenue or 3. By giving each municipality credit based upon the assessed value of the properties within its boundary, the City of Ocoee property owners would receive: $ 5,693,430 ~: ;:.,\ 2.753 per $1,000 of value on $36,266,669 or $99,649 credit for taxes assessed beyond the cost of benefits provided or planned by the county for fiscal year 74-75. ,I' ~'; . Schedule No.1 ORANGE COUNTY Analysis of General Revenue Fund Budgeted Revenue and Appropriations 1974-75 Sources of Funds and Their Application to the Cost of Services Provided to Incorporated and Unincorporated Areas County Budget . SOURCE: Tax Roll 74 - 75 $23,108,797 All Other Revenue 8,486,402 Less: 5% (F.S. 129)(1,579,760) Sub-Total 30,015,439 Prior Year Refunds 594,315 Adjust to 5% Discount (41,519) Cash Balance Applied._~~32, 126 Total $37,200,361 APPLICATION: Function: General Government $10,165,418 Public Safety Public Works 11,658,538 1,690,958 4,792,860 Health & Welfare Culture, Recreation & Conservation 4,691,612 Public Services Enterprises 717,616 Reserve, Transfers, etc. 3.483.359 $37,200,361 Total Cost rendered specially for Unincorporated Areas 4Itcredit Due to Cities Allocation Basis of Incorporated Unincorporated Allocation $10,398,959 3,479,425 (693,919) 13,184,465 $12,709,838 Assessed valuati( 5,006,977 Population (885,841) Computed 16,830,974 2,945,818 4,239,104 Population $16,130,283 $21,070,078 See Allocation $ 3,998,637 $ 6,166,781 Printed in County Budget 1974-75 1,465,346 10,193,192 " " 86,176 1,604,782 " " 1,965,073 2,827,787 " " 1,558,037 3,133,575 " " 346,500 371,116 " " 1.428.177 2.055.182 Population ~10,847,946 $26,352,415 $ 5,282,337 $5,282,337 Adjust (F.S. 129)$ 5,560,355 . . .. . ~ Schedule No. 2 ORANGE COUNTY Analysis of Other Funds Supported in Part By Ad Valorem Taxes FISCAL YEAR 1974 - 75 . Taxes Taxes on Entire Incorporated County Property ROAD & BRIDGE FUND Millage Rate .10 $ 451,344 $ 203,105 Less Paid to Cities 101,552 101,552 Net to County 349,791 101,553 City Benefits 4.25% $ 14,866 14,866 Credit Due Cities $ 86,678 1967 Sinking Fund Millage Rate .06 $ 265,300 $ 119,385 City Benefits 41.25% 109,436 109,436 Credit Due Cities $ 9,949 'J":,;;.,~'~~ '.t~', \:;:,.;....1.'......;;1 ,- i, ,.,;,.:c~ "'.,~ 'il'. <~, ~ HEALTH UNIT Millage Rate .22 $ 992,956 $ 446,830 City Benefits 41.25% 409,594 409,594 Credit Due Cities $ 37,236