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HomeMy WebLinkAboutItem #03 Approval of Agreement with Orange County Property Appraiser ```J ocoee florida AGENDA ITEM COVER SHEET Meeting Date: April 7, 2015 Item # Reviewed By: 111 Contact Name: Beth Eikenberry Department Director: vimI Contact Number: 1022 City Manager: - 1/7 Subject: Agreement With Orange County Property Appraiser for Administration of the Non- Ad Valorem Assessments Background Summary: This annual agreement between the City and the Orange County Property Appraiser details the terms for the administration of the City of Ocoee non-ad valorem assessment fees and delivery to the Orange County Tax Collector for inclusion on the tax bills mailed out to property owners in November. Orange County began giving the option of a flat-fee based administration fee, as opposed to a percentage, which staff determined would be less costly. Assistant City Attorney Crosby-Collier has requested that going forward the City would like to have them consider an automatic renewal agreement. The fees for the 2014-15 year have been paid,however the agreement needs to be signed. Issue: Should the City Commission approve the agreement with the Orange County Property Appraiser? Recommendations Staff respectfully requests that City Commission approve the agreement with the Orange County Property Appraiser for administration services of placing the non-ad valorem assessments on the annual tax roll. Attachments: Agreement with Orange County Property Appraiser Financial Impact: n/a Type of Item: ❑ Public Hearing For Clerk's Dept Use: ❑ Ordinance First Reading Z Consent Agenda ❑ Ordinance Second Reading ❑ Public Hearing ❑ Resolution ❑ Regular Agenda ® Commission Approval ❑ Discussion&Direction ® 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 ( ) 111 N/A NON-AD VALOREM ASSESSMENT ADMINISTRATION AGREEMENT An AGREEMENT made this 10th day of November, 2014 between RICK SINGH, CFA, as Orange County Property Appraiser (Property Appraiser) and the City of Ocoee, Florida, a municipality (Taxing Authority), and is effective upon acceptance by both parties and through September 30, 2015. 1. The Taxing Authority desires to use the services of theProperty Appraiser to maintain non-ad valorem assessments on the tax roll and the Property Appraiser is prepared to do so, on behalf of the Taxing Authority. Each party represents that it has satisfied all conditions necessary to enter into this agreement. 2. The Property Appraiser agrees to perform the following service for the Taxing Authority: A. Create a Non-Ad Valorem Assessment Roll for the Taxing Authority for the 2015 tax roll year using data provided annually to the Property Appraiser's Office by the Taxing Authority per attached Calendar For Implementation Of Non-Ad Valorem Assessment Roll. B. Provide the Taxing Authority with a data file in a compatible format no later than April 1, containing all parcels within the boundaries of the Taxing Authority to be used for the Taxing Authority's planning purposes in establishing its non-ad valorem assessments. Provide subsequent files or reports at request of the Taxing Authority. C. Receive from the Taxing Authority its proposed or adopted non-ad valorem assessment levy for each type of property and extend that amount against each parcel of real property as stipulated by Taxing Authority. D. Include the Taxing Authority's non-ad valorem assessments on the Notice Of Proposed Property Taxes And Proposed or Adopted Non-Ad Valorem Assessments mailed to all property owners in August of each year. E. Receive from the Taxing Authority, corrections or changes to the roll and update the Non-Ad Valorem Assessment Roll for tax bills on or before September 15 of each year, the statutory deadline for certification of non-ad valorem assessments. F. Deliver the Taxing Authority's Non-Ad Valorem Assessment Roll to the Orange County Tax Collector's Office so that tax bills mailed on or about November 1 will include the Taxing Authority's non-ad valorem assessment levies. 3. Taxing Authority agrees to perform the following acts in connection with this agreement: A. Advise the property owners within the Taxing Authority in an appropriate and lawful manner of the Taxing Authority's intention to utilize the Uniform non-ad valorem assessment method described in Sections 197.3631 through 197.3635, Florida Statutes, and carry out its responsibilities under said sections. B. Timely provide the Property Appraiser with information required to prepare the Uniform Non-Ad Valorem Assessment Roll per the Calendar For Implementation Of Non-Ad Valorem Assessment Roll. C. Advise the property owners within the Taxing Authority as appropriate that the Property Appraiser's office is acting in a ministerial capacity for the Taxing Authority in connection with the non-ad valorem assessments. D. Preparation and delivery of certificate of corrections directly to Tax Collector, with copy to Property Appraiser, for any corrections to a certified final tax roll. 4. The Taxing Authority shall use its best efforts in furnishing the Property Appraiser with up-to-date data concerning its boundaries, proposed assessments and other information as requested from time to time by the Property Appraiser and necessary to facilitate his making the assessment in question. The Property Appraiser shall, using the information provided by the Taxing Authority, place the District's non-ad valorem assessments, as made from time to time and certified to him, on properties within the district. 5. The Property Appraiser shall be compensated by the Taxing Authority for the administrative costs incurred in carrying out this Agreement. These costs include, but are not limited to labor, printing, forms, office supplies, computer equipment usage, postage, programming or any other associated costs. On November 10, 2014, an administrative fee will be invoiced to the Taxing Authority equivalent to $1 per parcel assessed with a non-ad valorem tax. Parcel counts supporting the invoiced fee will be determined based upon the most current certified non-ad valorem assessment roll. Any new assessments added to the tax roll that were not previously certified and invoiced an administrative fee, will be separately invoiced on or around July 15 and prior to mailing of the Notice of Proposed Property Taxes in August. 6. The specific duties to be performed under this agreement and their respective timeframes are contained in the Calendar For Implementation Of Non-Ad Valorem Assessment Roll, which is incorporated herein by reference. 7. This agreement constitutes the entire agreement between the parties and can only be modified in writing. 8. All parts of this Agreement not held unenforceable for any reason shall be given full force and effect. 9. All communications required by this agreement shall be in writing and sent by first class mail, email or facsimile to the other party. Notices to the Taxing Authority shall be addressed to: Wanda Horton, Finance Director City of Ocoee 150 North Lakeshore Drive Ocoee, FL 34761 wandah @ci.ocoee.fl.us (407)905-3100 x1520 Notices to the Property Appraiser shall be addressed to: Roger Ross, Dir. Tax Roll& Customer Service Orange County Property Appraiser 200 S. Orange Ave., Suite 1700 Orlando, FL 32802 rross @ocpafl.org (407)836-5074 10. TERMINATION. This Agreement may be terminated by either party upon written notice. Such notice shall be received no later than July 1 of the tax year in which assessments were to appear on the tax roll. Property Appraiser will perform no further work after the written termination notice is received. ORANGE COUNTY PROPERTY APPRAISER Signed Rick Singh, CFA Date CITY OF OCOEE Name Signed Date CALENDAR FOR IMPLEMENTATION OF NON-AD VALOREM ASSESSMENTS April 1" - Property Appraiser to provide the Taxing Authority with an electronic file that includes parcel ID and any other information applicable or requested. Taxing Authority may request this file at any time after January 1st, but must understand that many splits/combos, annexations, etc., may not be reflected early in the tax year and subsequent files may be necessary. If any additional information is required at any time by Taxing Authority, it should be requested of the Property Appraiser by Taxing Authority, allowing for a reasonable turnaround time. The file shall be in an ascii file, text or excel file, unless another format is requested and agreed upon between parties. June 1 • Property Appraiser issues Best Estimate of Taxable Value letters to all Taxing Authorities. July 1 • Property Appraiser certifies Preliminary tax roll to all taxing authorities. • Taxing Authority reviews all assessments and provides final approval for Notice of Proposed Property Taxes (TRIM) July 15 • Property Appraiser to invoice Administrative Fee for new parcels assessed and in excess of prior year certified non-ad valorem assessment roll parcel count. July 31 • Taxing Authority adopts its proposed millage rate and submits to the Property Appraiser for TRIM. August 24 • Last day Property Appraiser can mail TRIM notices to all property owners on the tax roll. September 3- September 18 • Taxing Authority holds initial public budget hearing. September 15 • Taxing Authority certifies final non-ad valorem assessment roll to Property Appraiser on or before September 15with any changes, additions or deletions to the non- ad valorem assessment roll since the TRIM notices. October 1 • Property Appraiser to mail new Non-Ad Valorem Assessment Administration Agreement and invoice for non-ad valorem assessment processing for subsequent tax roll, based upon most recent certified non-ad valorem assessment roll parcel count. October 15 • Property Appraiser delivers the Taxing Authority non-ad valorem assessment roll to the Tax Collector for collection of taxes on November 1 tax bills.