HomeMy WebLinkAboutItem #16 Agmt. with Orange County Tax Collector for Placement of Solid Waste & Stormwater Fees
C.enter of Good l.il-'
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AGENDA ITEM COVER SHEET
Meeting Date: May 2, 2006
Item # llo
~
Contact Name:
Contact Number:
T onya Elliott
6003
Reviewed By:
Department Director:
City Manager:
Subject: Agreement With Orange County Tax Collector for placement of Solid Waste And
Stormwater Fees On The Orange County Tax Roll.
Background Summary:
City Conunission has formerly approved Resolutions 2006-002 and 2006-00:1 to place the Residential Solid Waste and Stormwater
Utility Fees on the Orange County Tax roll by authorizing the utilization of a mtifonn method of collection of non-advalorem
assessments.
This Agreement between the City and the Orange ComIty Tax Collector details the terms of the Agreement for the assessment.
enforcement. and compensation for the administrative costs incurred by Orange County Ta'\: Collector.
Issue:
Should the City COllunission 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 solid waste and stormwater utility fees on the annual tax roll.
Attachments:
Agreement with Orange County Tax Collector
Financial Impact:
n/a
Type of Item:
o Public Hearing
o Ordinance First Reading
o Ordinance Second Reading
o Resolution
181 Commission Approval
o Discussion & Direction
Original Document/Contract Attached for Execution by City Clerk
Original Document/Contract Held by Department for Execution
For Clerk's DeDt Use:
181 Consent Agenda
o Public Hearing
o Regular Agenda
181
o
Reviewed by City Attorney
Reviewed by Finance Dept
Reviewed by ( )
o N/A
o N/A
o N/A
Cit,- l\lanager
Robert Frank
Commissioners
Gan- Hood. District 1
Scott Anderson. District 2
Rusty .Johnson. District :3
.Joel F. Keller. District 4
Mayor
S. Scott Vandergrift
STAFF REPORT
TO:
The Honorable Mayor and City Commissioners
FROM:
Tonya Elliott, Assistant Director of Public Works
DATE:
April 24, 2006
RE:
Agreement with Orange County Tax Collector to place Solid Waste and Stormwater Fees
on the Orange County Tax Roll
ISSUE
Should the City Commission approve the agreement with the Orange County Tax Collector to place the Solid
Waste and Stormwater Utility Fees on the annual tax rolls?
BACKGROUNDIDISCUSSION
City Commission has formerly approved Resolutions 2006-002 and 2006-003 to place the Residential Solid
Waste and Stormwater Utility Fees 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.
RECOMMENDATION
Staff respectfully requests that City Commission approve the agreement with the Orange County Tax Collector
to place the solid waste and stormwater utility fees on the tax roll; and authorize the Mayor and City Clerk to
execute the Agreement.
.. _..... ....,.......&. YO""
ARTICLE I
Purpose
The Purpose of this Agreement is to establish terms and conditions under which
the Tax Collector shan collect and enforce the collection of those certain non-ad valorem
as&eS$mmts levied by the Local Governmeot to include compensation by the Local
Govemment to the Tax Co11ectorpursuant to Section 197.3632(8)(<<:). Florida Statutes, for
my C'O&ts involved in separate mailings because of DO.n ntergcr of any non-ad valorem
assessment ron ee certified by the Local Gov~t, pursuant to Section 197.3632(7),
Florida. Statutes; and the necessary administrative costs. including but not limited to,
thoce ll:'lOOciated 'With jjel.'$OMe1, forms. supplies, data processing. computer equipment,
postage and programming which attend all oftbe collection and enforcement duties
imposed upon the Tax Collector by the UDifonn Collection Method, as provided in
Section 191.3632(2), Florida Statutes.
ARTICLE II
Tenn
The Terms oftb.is Agreement shan commence on November I, 2006, and shaH
ran through October 31,2001; the date of signature of the parties notwithstanding, and
shaJl automatically be renewed thereafter for successive periods., not to exceed one (l)
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 conditicma as may then be imposed by the Tax
CoUector. However. the Local Govemm.ent chall inform. the Tax Collector. .. wen lIS the
Orange County Propeny Appraiser lIDd the Fiorida Depa.rImem of Revenue. by January
10, in my calendar year the Lc>cal Government intends to diBeontinue using the Uniform
Collection Method ofcot1ecting the non-ad valorem uleS8ments tefem:4i to in this
Agreement.
ARTICLE III
Compliance wlCf>> LIWS ad .ReculaUou
The parties sha11 abide by all statutes, rules and regulations pertaining to the revy
and cotIemoo. of non-ad valorem ssstBsrnen1s by the State of Florida, and anyordirwu:es
pmmu'gatecl by the Looa1 Gcverr.ment not inconsistent with, nor contrary to, the
provisiOl1& ofSeetiol! 197.3632, Florida Statutes, and Section 197.3635, Florida Statutes,
and an)' !lnhlequent amcmdments to said statutes, and my mJcs duly promwgated
pm'lI'..wtt to these sta:tu.i.es by me Department ofRcwenue,
rC"l'UJ..:.. VV"2:/VV(
l'ax ::server
ARTICLE IV
Datta ud R.espusfbilities of the Loeal Governmeat
The Local Government a~. covenants and oon~ to:
(a) Be solely responsible for imposing and levying valid non-ad 'Valorem.
assessments.
(b) Indemnify and hold the Tax Collector hannless fIom any end aU claims,
liability, loss, damage. expense, suits,j~ counsel fees ad/or costs
relating to any imposition or levy by the Local Goveu!.We!lt here-uond;!;f.
provided., however, that the IAca1 Government does not by the provisions
hereof waive any immunities 110m or def~ to liability provided under
Florida law, including. without limitation, sovereign immunity.
(0) Compensate the Tax Collector pursuant to Section 197 .3632(8Xc), Florida
Statutes, as opted by the Tax Collector on an amruaJ basis during the term of
this Agreement.
(d) Reimburse the Tax Conector fur necessary costs for the co1lecticm and
enforcement of the applicable oon.ed valorem asaessments by the Tax
Collector u.nder the uniform law, pursuant to Section 197.3632(2), Florida.
Statutes, to include, but not limited to. those costs associated with perJOmJel,
1Orms. supplies, data proccsllm,g. computer eqwpment, postage and
programming.
(e) Pay for or alternatively to reimburse the Tax Collector for any separate tax
notice neces&itated by the inability of the Tax Collector to merge I'he l10IHd
valorem assessment roll certified by the Local Government to Section
197.3632(7), Florida Statutes.
(0 The Local Government upon being timely billed, shall pay directly for
necessary advertising ~Iating to implementation of the Unifonn Conection
M~ pursunt to Sections 1~7.3632 and 197.3635, Florida Statutes, and
any other applicable rules promulgated by the .Departm.em of Revenue
thereunder.
(g) By August 31, oreach calendar year, tl1e chairperson of the govemingboard
oftbe Local Govcmment. or his or her dt$ignee, shall officiaUy CCl'l'tify to the
Property Appraiser the fmal non-ad valorem assessment roll Oll compatible
electronic medium, tied to the property parcel idenfific.ttioa number, ilZd
otherwise in conformance in format to that contained on the non-ad valorem
tax roDs submitted by the Property ~ to thb Department of Revenue.
The Local Government shan exercise its ~ibmty that such non-ad
valorem assessment roll be free of enTJQi and omissions. 'The Local
C-ovemm...-nt shall urm the Tax CoUector. Ii well as the Property Appraiser
and the Department of Revenue by Janwuy 10. if it intends to discontinue
u$mg the Uniform Collection Method
(h) The Local Government agrees to cooperate with the Tax Collector to
implement the Uniform Collection Method pummnt to, and oonsisfmtt with.
aU the provisions of Section 191.3632 and 197.3635, Florida Statutes, or its
sueeessor statlltory provisions and all applicable roles promulgated by the
Department of Revenue and their svceessor mles.
(i) The Local Govemmcnt asrees tbat. as to any cost, fee or expense to be paid or
reimbursed to the Tax Collector hereunder, the Tax Collector may, at its
opti~ deduct the same from any disbursement to 1he Local Government.
ARTICLE V
Duties or tile Tu C<<Itttor
(ll) The Tax Col1.cctor or its designee sball merge aU rolls. ~ II. collection
roll and prepare a combined notice (the tax notice) for both ad. valorem taxes
and non-ed valorem asses&mt:DUl for the Local. Government, pursuant to
Section 197.3632 and 1973635, Florida Statutes. and their Stlcces&Or
provisions. and any applicable ruler, and their successor rules, promWgaied by
the Department of Revenue, II:1d in ~ with any specific ordinances or
resolutions &ball clearly stal.e intent to use the UnifOIm Collection Method for
collecting IUch 1ISIlcmnents BIId 50 lon.s as they ate further not inconsistent
with, or contrary 10, the provisions of Semon 197.3632 and 197.3635. Florida
Statutes, and their successor provisions, and any applicable roles.
(\)) The Tax Collector shall coUect the non-ad valorem asscs&ments of the Local
Government as certified DO later than August 31, of each ealmdar year on
compatible electronic medium, tied to the property identification nmnber for
each parcel, and in the format used by fue Property Appraiser for the ad
vaIomn rolls submitted to the Department ofRevenuc.
(c) The lax Collector agrees to Cloopt:lT8te witb the Local Govcmment in
implemema:tion of the Uniform Collection Method for collection and
enfon:in.s non-ad valorem UseDme1:!t8 ~ to Section 197.3632 and
197.3635, Florida St&tutes, and my S1JCCeBSOl' provisions and applicable rules.
The Tax <:::OUcetor s.ban oot accc:pt lUl,y such non-ad valorem assessment roll
that is not officially oertifIed by the Loca1 Government by September IS, of
each calendar year on compau'ble e1w..tronic medium tied to the property
identification number and in the format used by the Property Appraiser on the
ad valorem roll submitted to me ~en.t of Revenue.
(d) ffthe Tu Collecfm discovers emm; or omissions on such roll, ht may request
the Local Government to< file a corrected roll or a ~on of1he amount of
any ~t and the Local Government ahati be8.l' the 00tItS of any sw:h
error G1' omission.
(e) If the Tax Collector detmnines that a separate mailing is authorized pursuant
to Section 197.3632(7). Florida Statutes. and any applicable. rules promulgated
by the Department ofReve:nue, and any SuceNSOr provision to said law or
rules. the Tax Collector shall either mail a separate notice of the particular
non-ad valorem assessment or &hall direct the Local Government to mail such
sepm1e notice. In making this decision. the Tax Collector sbalt consider all
costs to the :u.eal Government and to the taxpayers of.suen separate mailiog
liS wdl as the adverse effect to the taxpayera of the delay in multiple notices..
If mch separate mailing is effee~. the Local Government shall bear III oosts
usociated that could not be merged. upon timely biUiIll by the Tax CoUector.
ARnCLE VI
MIleelIuHUC
(2) Any notices coooemmg the temts of1hic apemen!: or its imple!nentation
sha.ll be furnished to:
Earl K. Wood
Orange County Tn Collector
Attn: Accoonting DepartmeDt
200 S. Orange Avenue, Suite 1500
Orlando. Florida 32801-3438
City of Ocoee
150 N. Lakeshore Drive
Ocoee, Florida 34761
(b) In the event any provisions of this Agreement are found unlawful or otherwise
unenfOtteable, all other provisions shan remain in full force and effect unless
the parties agree to the contrary in writing.
(c) This Agreemenl: contains the full and complete agreement of Ole parties hereto
and no amendments to this ~mlmt shall be of my force or effect W1!~
they are a.greed to separately in writing..
IN WITNESS whereof. the parties have hereunto set their hands and seals and such of
them as arc corporations have caused those presents to be signed by their duly authorized
officers.
WITNESSED:
Earl K. Wood
ORANGE COUNTY TAX COLLECl'OR.
Date:
ClT\' OF OCOEE
Date: