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HomeMy WebLinkAboutItem #02 Approval of Agreement With OC Tax Collector for Non-Ad Valorem Assessment Feestie Center of Goat] Live AGENDA ITEM COVER SHEET Meeting Date: April 2, 2013 Item # Contact Name: Beth Eikenbe Contact Number: 10225 Reviewed By: Department Director: - I City Manager. Subject: Agreement With Orange County Tax Collector for placement of Non -Ad Valorem Assessment Fees On The Orange County Tax Roll. Background Summary: The City Commission previously approved Resolutions 2006 -002, 2006 -003, and 2012 -018 showing its intent to place non -ad valorem assessments for the cost of providing solid waste services, stormwater services, fire services, street lighting services, and /or neighborhood improvement services on the Orange County Tax Roll by authorizing the utilization of a uniform method of collection of non - advalorem assessments. This Agreement between the City and the Orange County Tax Collector details the terms of the Agreement for the assessment, enforcement, and compensation for the administrative costs incurred by Orange County Tax Collector. Issue: Should the City Commission approve the agreement with the Orange County Tax Collector? Recommendations Staff respectfully requests that City Commission approve the agreement with the Orange County Tax Collector as part of the process for placing non -ad valorem assessments on the annual tax roll. Attachments: Agreement with Orange County Tax Collector Financial Impact: n/a Type of Item: ❑ Public Hearing For Clerk's Dept Use: ❑ Ordinance First Reading ® Consent Agenda ❑ Ordinance Second Reading ❑ Public Hearing ❑ Resolution ❑ Regular Agenda ® Commission Approval El Discussion & Direction I ® \2-) Original Document/Contract Attached for Execution by City Clerk ❑ Original Document/Contract Held by Department for Execution Reviewed by City Attorney ❑ N/A Reviewed by Finance Dept. ❑ N/A Reviewed by ( ) ❑ N/A AGREEMENT This Agreement, made and entered into this day of 20_, by and between the City of Ocoee, a municipal corporation established under the Constitution and laws of the State of Florida and the city's charter, whose address is 150 N. Lakeshore Drive, Ocoee, Florida 34761, hereinafter referred to as "Local Government ", and Scott Randolph, as Orange County Tax Collector, a constitutional officer of the State of Florida, whose address is 200 South Orange Avenue, Suite 1500, Orlando, Florida 32801, hereinafter referred to as "Tax Collector ". WITNESSETH: WHEREAS, the Local Government is authorized to impose non -ad valorem assessments and by Resolutions 2006 -002 and 2006 -003 adopted May 2, 2006, and Resolution 2012 -018 adopted December 18, 2012, has expressed its intent to use the uniform method of notice, levy, collection and enforcement of such assessments, hereinafter referred to as the "Uniform Collection Method ", as authorized by Section 197.3632, Florida Statutes; and WHEREAS, the Uniform Collection Method, with its enforcement provisions including the sale of tax certificates and issuance of tax deeds in the event of enforcing against any delinquencies; is fairer to the delinquent property owner than traditional lien foreclosure methodology; and WHEREAS, the Uniform Collection Method will provide for more efficiency of collection by virtue of the assessments being on the tax notice issued by the Tax Collector which will produce positive economic benefits to the Local Government; and WHEREAS, the Uniform Collection Method will tend to eliminate confusion and to promote local government accountability; and WHEREAS, Section 197.3632(2), Florida Statutes, provides that the Local Government shall enter into a written agreement with the Tax Collector for reimbursement of necessary administrative costs incurred in implementing the Uniform Collection Method; and WHEREAS, Section 197.3632(7), Florida Statutes, provides that the Local Government shall bear all costs associated with any separate notice in the event the Tax Collector is unable to merge the District's non -ad valorem assessment roll to produce the annual tax notice; and WHEREAS, Section 197.3632(8)(c), Florida Statutes, provides that the Local Government shall compensate the Tax Collector pursuant to the provisions of Section 197.091(2)(b), Florida Statutes, or the Tax Collector at his option shall be compensated for collecting its non -ad valorem assessments based on the actual costs of collection, or whichever is greater. NOW, THEREFORE, for and in consideration of the foregoing, including mutual terms, covenants and conditions herein contained, the parties do contract and agree as follows: ARTICLE I Purpose The purpose of this Agreement is to establish terms and conditions under which the Tax Collector shall collect and enforce the collection of those certain non -ad valorem assessments levied by the Local Government to include compensation by the Local Government to the Tax Collector pursuant to Section 197.3632(8)(c), Florida Statutes, for any costs involved in separate mailings because of non merger of any non -ad valorem assessment roll as certified by the Local Government, pursuant to Section 197.3632(7), Florida Statutes; and the necessary administrative costs, including but not limited to, those associated with personnel, forms, supplies, data processing, computer equipment, postage and programming which attend all of the collection and enforcement duties imposed upon the Tax Collector by the Uniform Collection Method, as provided in Section 197.3632(2), Florida Statutes. ARTICLE II Term The Terms of this Agreement shall commence on October 1, 2013, and shall run until discontinued by the City; the date of signature of the parties notwithstanding, and shall automatically be renewed thereafter for successive periods, not to exceed one (1) year each, unless the parties hereto, prior to said date, have negotiated and executed a subsequent written agreement providing for the continuation of such collection by the Tax Collector, under such terms and conditions as may then be imposed by the Tax Collector. However, the Local Government shall inform the Tax Collector, as well as the Orange County Property Appraiser and the Florida Department of Revenue, by January 10, in any calendar year the Local Government intends to discontinue using the Uniform Collection Method of collecting the non - ad valorem assessments referred to in this Agreement. ARTICLE III Compliance with Laws and Regulations The parties shall abide by all statutes, rules and regulations pertaining to the levy and collection of non -ad valorem assessments by the State of Florida, and any ordinances promulgated by the Local Government not inconsistent with, nor contrary to, the provisions of Section 197.3632, Florida Statutes, and Section 197.3635, Florida Statutes, and any subsequent amendments to said statutes, and any rules duly promulgated pursuant to these statutes by the Department of Revenue. ARTICLE IV Duties and Responsibilities of the Local Government The Local Government agrees covenants and contracts to: a. Be solely responsible for imposing and levying valid non -ad valorem assessments. b. To the extent permitted by law, indemnify and hold the Tax Collector harmless from any and all claims, liability, loss, damage, expense, suits, judgments, counsel fees and /or costs relating to any imposition or levy by the Local Government hereunder. c. Compensate the Tax Collector pursuant to Section 197.3632(8) (c), Florida Statutes, as opted by the Tax Collector on an annual basis during the term of this Agreement. d. Reimburse the Tax Collector for necessary costs for the collection and enforcement of the applicable non -ad valorem assessments by the Tax Collector under the uniform law, pursuant to Section 197.3632(2), Florida Statutes, to include, but not limited to, those costs associated with personnel, forms, supplies, data processing, computer equipment, postage and programming. e. Pay for or alternatively to reimburse the Tax Collector for any separate tax notice necessitated by the inability of the Tax Collector to merge the non -ad valorem assessment roll certified by the Local Government to Section 197.3632(7), Florida Statutes. f. The Local Government upon being timely billed shall pay directly for necessary advertising relating to implementation of the Uniform Collection Method pursuant to Sections 197.3632 and 197.3635, Florida Statutes, and any other applicable rules promulgated by the Department of Revenue thereunder. g. By August 31, of each calendar year, the attorney for the Local Government, or his or her designee, shall officially certify to the Property Appraiser the final non -ad valorem assessment roll on compatible electronic medium, tied to the property parcel identification number, and otherwise in conformance in format to that contained on the non -ad valorem tax rolls submitted by the Property Appraiser to the Department of Revenue. The Local Government shall exercise its responsibility that such non -ad valorem assessment roll be free of errors and omissions. The Local Government shall inform the Tax Collector, as well as the Property Appraiser and the Department of Revenue by January 10, if it intends to discontinue using the Uniform Collection Method. h. The Local Government agrees to cooperate with the Tax Collector to implement the Uniform Collection Method pursuant to, and consistent with, all the provisions of Section 197.3632 and 197.3635, Florida Statutes, or its successor statutory provisions and all applicable rules promulgated by the Department of Revenue and their successor rules. L The Local Government agrees that, as to any cost, fee or expense to be paid or reimbursed to the Tax Collector hereunder, the Tax Collector may, at its option, deduct the same from any disbursement to the Local Government. ARTICLE V Duties of the Tax Collector a. The Tax Collector or its designee shall merge all rolls, prepare a collection roll and prepare a combined notice (the tax notice) for both ad valorem taxes and non -ad valorem assessments for the Local Government, pursuant to Section 197.3632 and 197.3635, Florida Statutes, and their successor provisions, and any applicable rules, and their successor rules, promulgated by the Department of Revenue, and in accordance with any specific ordinances or resolutions shall clearly state intent to use the Uniform Collection Method for collecting such assessments and so long as they are further not inconsistent with, or contrary to, the provisions of Section 197.3632 and 197.3635, Florida Statutes, and their successor provisions, and any applicable rules b. The Tax Collector shall collect the non -ad valorem assessments of the Local Government as certified no later than August 31, of each calendar year on compatible electronic medium, tied to the property identification number for each parcel, and in the format used by the Property Appraiser for the ad valorem rolls submitted to the Department of Revenue. c. The Tax Collector agrees to cooperate with the Local Government in implementation of the Uniform Collection Method for collection and enforcing non -ad valorem assessments pursuant to Section 197.3632 and 197.3635, Florida Statutes, and any successor provisions and applicable rules. The Tax Collector shall not accept any such non -ad valorem assessment roll that is not officially certified by the Local Government by September 15, of each calendar year on compatible electronic medium tied to the property identification number and in the format used by the Property Appraiser on the ad valorem roll submitted to the Department of Revenue. d. If the Tax Collector discovers errors or omissions on such roll, he may request the Local Government to file a corrected roll or a correction of the amount of any assessment and the Local Government shall bear the costs of any such error or omission. e. If the Tax Collector determines that a separate mailing is authorized pursuant to Section 197.3632(7), Florida Statutes, and any applicable rules promulgated by the Department of Revenue, and any successor provision to said law or rules, the Tax Collector shall either mail a separate notice of the particular non -ad valorem assessment or shall direct the Local Government to mail such separate notice. In making this decision, the Tax Collector shall consider all costs to the Local Government and to the taxpayers of such separate mailing as well as the adverse effect to the taxpayers of the delay in multiple notices. If such separate mailing is effected, the Local Government shall bear all costs associated that could not be merged, upon timely billing by the Tax Collector. ARTICLE VI Miscellaneous a. Any notices concerning the terms of this agreement or its implementation shall be furnished to: Scott Randolph Orange County Tax Collector Attn: Accounting Department 200 S. Orange Avenue, Suite 1500 Orlando, Florida 32801 -3438 (LOCAL GOVERNMENT) City of Ocoee 150 North Lakeshore Drive Ocoee, Florida 34761 b. In the event any provisions of this Agreement are found unlawful or otherwise unenforceable, all other provisions shall remain in full force and effect unless the parties agree to the contrary in writing. c. This Agreement contains the full and complete agreement of the parties hereto and no amendments to this Agreement shall be of any force or effect unless they are agreed to separately in writing. IN WITNESS whereof, the parties have hereunto set their hands and seals and such of them as are corporations have caused those presents to be signed by their duly authorized officers. WITNESSED: Scott Randolph ORANGE COUNTY TAX COLLECTOR �! i (Signature,) (Signature) , �L- �:,�� ( g ,) .� r� Date: J S WITNESSED: (LOCAL GOVERNMENT) (Signature) (Signature) Date: