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MINUTES OF THE OCOEE CITY COMMISSION SPECIAL SESSION
PUBLIC HEARING: NON-AD VALOREM TAX ASSESSMENT -
M & M UTILITIES
HELD AUGUST 25, 1992
Mayor Dabbs called the Special Session public hearing: non-ad valorem tax assessment M & M
Utilities to order at 7 p.m, in the Ocoee Community Center. The roll was called and a quorum
declared present. Commissioner Foster offered the prayer and led the pledge of allegiance.
PRESENT: Mayor Dabbs, Commissioners Combs, Foster, Woodson and Johnson. Also
present were City Manager Shapiro, Director of Administrative Services Beamer,
City Attorney Rosenthal, City Engineer Shira, Building Official Flippen and City
Clerk Grafton.
ABSENT: None.
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City Manager Shapiro stated the sewer plant servicing the area in question was built so the
trailer park could be developed by Mr. Freeman and others since the City had no sewer system in
that area, When Mr. Freeman saw he was unable to run the plant, he sold it to Michael C,
Minton, who named the system M & M Utilities. Mr. Shapiro spoke of the condition of the plant
when he became City Manager, the leaving of Mr. Minton, and the 50 to 60 cases of hepatitis in
the area that year. He gave a brief history of dealings between the City and Orange County
regarding operation of the plant, including the County's going to the Circuit Court, the
appointment of Southern States to run the plant and the later reluctance of Southern States to
continue operating the plant because they were losing money. He advised of the requirements
Southern States gave to continue operating the plant - a larger service area, which would
necessitate major repairs to the plant, and a spray field,
Mr. Shapiro explained that the City got a community block grant from the county for a portion
of the necessary work and eventually gained title to the property and responsibility to provide the
service. To overcome the problem of basic hook-up fees, the City pledged to PSC that when a
final figure was reached, the land value received by the City for removing the plant, including the
ponds across the street, would be deducted from the total price of the project or whatever price
was required of the citizens, He said that in the future the City would construct a four-acre park
for their children that would be free of drainage problems and healthy for everyone in the area.
That project is in the capital improvement plan and was deducted from the fee.
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Director of Administrative Services Beamer advised of the meeting with the affected property
owners the year before and the block grant and completion of the necessary work by December
1991. She spoke of Resolution 91-24, which declared the intent of the City to utilize the non-ad
valorem method for levy, collection and enforcement of non-ad valorem assessments and the
original capital charge of $2,865 for customers to hook into the treatment plant that was
eventually reduced to $2,535 as the result of an appraisal of the property. She elaborated on how
the $2,535 was derived. She advised of the work with the Orange County Property Appraiser
and the Orange County Tax Collector and the requirements of the Tax Collector's office that the
information be on machine readable media and delivered to the Tax Collector before September
OCOEE CITY COMMISSION SPECIAL SESSION
'-" PUBLIC HEARING: NON-AD VALOREM TAX
ASSESSMENT - M & M UTILITIES
AUGUST 25, 1992
15, 1992. She referred the Commissioners to the three exhibits in their packages. Starting with
exhibit one, she related the requirement that the City inform all the affected property owners of
the amount of the assessment to them and advised that the total collection of $659,733.75 and
notification that payment can be made over a ten-year period were included in the letters to the
property owners. The payment arrangement is in the agreement with the Tax Collector so the
information will be on each year's tax notice to the property owners, Failure to pay the
assessment will result in the issuance of a tax certificate against the property. Also on the tax
notice is a description of what is on the property so there is knowledge of the type of benefit
received thereon. The list of affected property owners was stated in Resolution 92-14. The
connection fee as set by ordinance was waived in this case, Advantages to having the assessment
on the tax bill are (1) a discount for early payment, (2) prepayment by installment method and (3)
payment deferral. There is a penalty for delinquent payment.
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She next referred to Exhibit 2 which listed those properties and owners whose notices were
returned as undeliverable. The statute requires the City to notice by mail. The notices were sent
certified mail so there would be an indication of how many were received. Exhibit 3 was the
objections received regarding the assessment. Those and one given to them by the City Clerk
dated August 18 made a total of four, which were to be reviewed before objections from the
audience were heard.
City Attorney Rosenthal advised that the City did not purchase or acquire the M & M Utilities
owned by Mr. Michael Minton, Mr. Rosenthal explained how Mr. Minton abandoned the utility,
as permitted by Florida law, by sending a notice to the Public Service Commission indicating he
was walking away from it. Mr. Rosenthal stated he believed the utility continued to run without
anyone's operating it for a brief period of time. He related the requirement of the county and
court by Florida Statute when a private utility is abandoned and the appointment of Southern
States Utility. He advised how the Public Service Commission decided that the City would
accept the customers served by the utility. He explained the recovery of some property formerly
owned by Mr. Minton and the credit of the value of that property, He advised the Commission
that they were acting as an adjustment board and what that meant, indicating that if they felt
more information from the staff was needed to reach a decision regarding the appropriateness of
an adjustment, it might be necessary to defer and continue the hearing to the next Commission
Meeting or set a special meeting in order to take final action on the resolution. However, it was
critical that all this be accomplished so that the staff would have time to have everything on the
electronic medium in compliance with the statute to get it to the Property Appraiser and Tax
Collectors offices prior to September 15,
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OCOEE CITY COMMISSION SPECIAL SESSION
~ PUBLIC HEARING: NON-AD VALOREM TAX
ASSESSMENT - M & M UTILITIES
AUGUST 25, 1992
He indicated the three written objections in the packet. He advised specific action needed to be
taken during the course of the meeting to decide on each as well as similar action on any requests
for adjustments that might come before them.
Attorney Rosenthal read Resolution 92-14: A resolution of the City of Ocoee, Florida,
relating to non-ad valorem assessments for the connection to the City of Ocoee Municipal
wastewater collection and treatment system of certain residence and commercial properties
formally connected to the M & M Utility sewer system providing for authority, recitals and
definitions amending Resolution 91-24 to adjust the interest rate on capital charges and to
extend the time to prepay the non-ad valorem assessment, providing for a unit of
measurement for assessment and establishing the amount of assessment, adopting the non-
ad valorem assessment role, directing the certification of the assessment role, providing for
severability, providing for an effective date.
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Public Hearing: Non-Ad Valorem Tax Assessment - M & M Utilities
Mayor Dabbs opened the public hearing by addressing the written comments and/or objections
to the proposed ordinance. Ms. Beamer indicated the first objection, which was from Dr.
Constantino, and the response from the City Engineer.
Commissioner Foster referred to the agreement between Mr. Constantino and Mr. Minton,
paragraph 4, and asked if the contract was binding to the City, Attorney Rosenthal stated no
and explained why,
Mayor Dabbs asked City Engineer Shira about his response to Dr. Constantino. Mr. Shira
stated the fee Dr. Constantino paid had no relation to what the City is doing,
Mayor Dabbs asked if anyone was present representing Dr. Constantino, and there was not.
Commissioner Foster. seconded bv Commissioner Combs. moved to deny the request bv
Dr. Constantino. Motion carried 5-0.
Mayor Dabbs next referred to the letter from Mr. H. M. Bowness. Ms. Beamer indicated the
letter and the response from the City Engineer. Regarding his property, parcel 18-22-28-3544-
01090 and the service bays which were determined by the City Engineer to be non-operational,
the 7.0 ERUs assessed originally were reduced to 5.0 ERUs, making the charge $12,675.00, with
a yearly payment of$1,369.20 based on ten years.
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OCOEE CITY COMMISSION SPECIAL SESSION
~ PUBLIC HEARING: NON-AD VALOREM TAX
ASSESSMENT - M & M UTILITIES
AUGUST 25, 1992
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Mr. H. M. Bowness stated he was assessed a total of $22,561,50, Mayor Dabbs responded he
understood that the new assessment was $12,675.00; however, Ms. Beamer indicated that the
reduction in assessment was for one piece of property that originally was assessed for
$17,745,00. Mr. Bowness questioned the fee based on the connection. Mr. Shira explained the
charge. Discussion followed.
Mr. Bowness then referred to the sewer line he had installed in 1966 and opined that he should
be given consideration for that line. Mayor Dabbs asked for clarification from Mr. Shira,
Mr. Shira advised he saw no public benefit to the existence of that line. Mr. Rosenthal asked if
the City were utilizing that line, and Mr. Shira indicated the line was in use and served perhaps
five businesses. Mr. Rosenthal asked about the ramifications if the line ceased to operate, and
Mr. Shira stated his opinion was that the City would advise the property owner to rectify the
situation, In the case of an emergency that affected public safety, the City would probably
rectify the situation and bill the property owner. Mr. Shapiro asked if anyone else hooked into
that line, and the answer was that Orange Bank did. Discussion followed,
Mayor Dabbs said in time the line needed to be addressed with Mr. Bowness.
Mr. Bowness asked Mayor Dabbs if he recalled a conversation they had about three to four years
before regarding an offer on Mr. Bowness's property at the comer of Silver Star Road and 437,
Mayor Dabbs stated for the record that he was told the offer was $1 million an acre. Mr.
Bowness stated he had 3,210 square feet for approximately $9.16 a square foot. He said he was
ready to charge, and he felt the City owed him for a utility easement. Mr. Shira explained that
the intersection improvements were done by the Florida Department of Transportation, and
neither the City, phone company nor gas company was properly informed that the project was
being commenced. A City water main was in conflict with their work and had the City been
given proper timely notice, help could have been given to get DOT around the water main.
Because of state law, the City could not delay the project so a quick design was made to get
around the project, which involved going up the west side of Mr. Bowness's property on Silver
Star extension. John Cockrell took a copy of an easement agreement to Mr. Bowness, who said
he would take it under consideration and very generously told the City to go ahead with the
project. Mr. Shira said he had not heard from Mr. Bowness what he felt was a proper value, and
he said the City would pay fair market value for the easement. The easement is located in an
area that would be a building setback, so there is not a development deficiency from it.
Mr. Shapiro stated a rate would have to be determined, and the monies would come from a
separate fund. The amount could not be deducted from the assessment during this meeting.
Discussion followed.
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OCOEE CITY COMMISSION SPECIAL SESSION
~ PUBLIC HEARING: NON-ADVALOREMTAX
ASSESSMENT - M & M UTILITIES
AUGUST 25, 1992
There was discussion about the tax assessment from the county and notification requirements by
law,
Attorney Rosenthal explained why the issue of the purchase of the easement from Mr. Bowness
could not be addressed during this meeting, Discussion followed. Mr. Shapiro stated the City
should try to negotiate the payment with Mr. Bowness within the time frame for payment of the
non-ad valorem assessment since Mr. Bowness would receive a benefit by paying the entire
amount within that time frame, He asked Mr. Bowness to make an appointment to meet him so
the staff could start going over it.
Commissioner Foster. seconded by Mayor Dabbs. moved to adjust the property assessment
for parcel 18-22-28-3544-01090 from $17.745 to $12.675 and change the ERU value from
7.0 to 5.0. Motion carried 5-0.
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Mayor Dabbs asked Attorney Rosenthal to explain why the running of the lines was not
pertinent to this issue. Mr. Rosenthal explained that the City did not obtain from the court any
rights or interests with respect to those lines, Those lines are private lines serving private
property and are not part of the City-owned and -operated utility system, Therefore, the
maintenance responsibilities on those lines belong to the private property owners. It might be a
private matter between Orange Bank and Mr. Bowness as opposed to a matter between Mr.
Bowness and the City,
Mayor Dabbs. seconded by Commissioner Johnson. moved that Mr. Bowness's reauest for
relief through this process on parcels 18-22-28-3544-01070 and 18-22-28-3544-02180 be
denied. Motion carried 4-1. with Commissioner Woodson voting no.
Ms. Beamer called for the consideration of the letter from the Chairman and CEO of Orange
Bank regarding the assessment of 2.9 ERUs to the property identified as 18-22-28-0000-00079.
Mr. Shira explained in an August 21, 1992, memo to Ms, Beamer how the calculation was
derived. No one from the bank was present.
Commissioner Woodson asked why two rest rooms rated 2,9 ERUs. Mr. Shira stated the
studies done that generated the table of ERU factors are contained in Ordinance 91-13 which,
with minor exceptions if any at all, is the same as the Orange County ordinance,
Commissioner Combs said he had a problem with the bathroom ERUs and really had a problem
with the count for the bank, Commissioner Foster stated the Commission needed to be
consistent. This Commission established Ordinance 91-13, which was specific about office
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OCOEE CITY COMMISSION SPECIAL SESSION
~ PUBLIC HEARING: NON-AD VALOREM TAX
ASSESSMENT - M & M UTILITIES
AUGUST 25, 1992
buildings and the ERUs that would accompany them. He stated he felt they could not make an
arbitrary decision on each building. Commissioner Johnson concurred. Discussion followed.
Attorney Rosenthal stated if Orange Bank had presented a study in connection with this request
that was analogous to the procedures set forth in the Code, that would be a proper basis
consistent with the Code to make an adjustment; however, in terms of the assessment, the
assessments were set. His opinion was that there was not a procedure once the assessments were
set to come back and revisit the ERU calculations.
Ms. Beamer stated the summer before when the fees were reviewed with the property owners,
the procedure was explained. She stated the time had been available for the property owners,
Commissioner Johnson. seconded bv Commissioner Foster. moved to support the staffs
position and deny the Orane:e Bank request for reduction in ERUs on parcel 18-22-28-
0000-00079. Motion carried 3-2. with Commissioners Combs and Woodson voting no.
......
Ms. Beamer next addressed the objection of Mrs, Jane S. Rostiser, 90 East Circle Key Court, 18-
22-28-7122-00900, to what she felt was a tax, Mayor Dabbs read the letter for the record:
City Commissioners: You are making it extremely difficult for senior citizens to
"make it" in your community.
We object to the levy upon our property for sewer capital charge.
Why should such a small segment of the taxpayers be burdened with this? This
has come about through no fault of ours, If the "city fathers" had been efficiently
doing their job, this problem would never have become an issue.
We retired to Ocoee in 1985, Now at 68 years old we are both still working to
"keep up." How many more working years do we have?
We are seriously considering moving back north. If something should happen to
one of us, the survivor could not possibly survive here in Ocoee,
Mayor Dabbs asked if this would be considered a request for relief, and Attorney Rosenthal
stated he would consider it as such and would take action on it.
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OCOEE CITY COMMISSION SPECIAL SESSION
~ PUBLIC HEARING: NON-AD VALOREM TAX
ASSESSMENT - M & M UTILITIES
AUGUST 25, 1992
Commissioner Combs. seconded by Commissioner Woodson. moved to deny
Mrs. Rostiser's request for relief. Motion carried 5-0.
Mrs. Frances Watts, 43 Shell Key Court, parcel 18-22-28-7122-00430, stated she had lived all
over Florida for over 20 years and settled in Ocoee. She could not understand why a few were
paying the assessment instead of having it divided among all the City property owners. Mayor
Dabbs explained that many Ocoee residents are on septic systems. Commissioner Foster spoke
of his admiration for Mrs. Watts and stated that the Commission had to be consistent in the
assessments.
Commissioner Foster. seconded by Commissioner Johnson. moved to deny the request of
Mrs. Frances Watts. 43 Shell Key Court. parcel 18-22-28-7122-00430 for an adjustment.
Motion carried 5-0.
Just prior to the above vote the following comments were made:
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Commissioner Combs stated all the trailer homes in the City were in his district, and he felt the
court was not fair, stating the City tried to stay out of the sewer business as long as possible. He
stated if Southern States had kept the system, the charges might have been two to three times
higher than the City's, There was also the possibility that they would not have had a sewer
system and would have had to move, He stated it was a hard decision to tell each one to pay
$183 a year or about $15.28 a month. He said, however, that the assessments had to be fair and
across the board.
Commissioner Woodson restated the regular capital charge for sewer, the reduction due to the
credit and the ERU determination for a trailer home.
Mayor Dabbs restated that normally in addition to a capital charge there is a connection fee. In
these cases, there is no connection fee. He also affirmed what Commissioner Woodson said,
Commissioner Johnson affirmed what Commissioner Combs' statements.
Mr. James Creech, 118 Mobile Lane, stated he owned lot 8A Sundial Key, parcel 18-22-28-
7126-01080, He asked why the City did not control and see that the system was put in and run
properly. Attorney Rosenthal stated the system was installed prior to the time the City was in
the sewer business, Mayor Dabbs stated the reason the City did not step in was the Department
of Environmental Regulation and the County were the regulatory agents over it.
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OCOEE CITY COMMISSION SPECIAL SESSION
~ PUBLIC HEARING: NON-AD VALOREM TAX
ASSESSMENT - M & M UTILITIES
AUGUST 25, 1992
Mr. Pat Julian, 43 Coral Key Drive, parcel 18-22-28-7126-03010, asked why there was no
drainage in the community, but the residents paid $3 a month for storm drainage. Mr. Shapiro
stated the problem was with the northwest ditch, and an engineering firm was looking at it. He
also addressed the issue of septic tanks, stating the DER will not allow a septic tank system
unless there is a massive percolation area which, in the trailer park, is not possible. He said the
City determined that the least expensive option concerning the sewer was to remove the plant
and install a pumping station, which is less expensive to run. Over time the sewer rates will not
have to be as high because maintenance is lower. Discussion followed regarding drainage. Mr.
Shapiro invited Mr. Julian to call with a street problem or any problem and said he would
guarantee he would have a department head on the phone in ten minutes.
Mr. Walter Moore, 100 Cypress Key Court, stated the pumping station cost $292,000, but the
amount to be collected was over $600,000. He wanted to know where the rest of the money
went. Ms. Beamer stated the money for the lift station or the force mains was paid out of the
assessment. It was paid from the community development block grant. The dollars assessed
under the sewer capital charge were for the sewer treatment plant. Explanation followed by Mr.
Shapiro,
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Mr. Jack Gibson, 75 Sand Dollar Key, parcel 18-22-28-7126-06130, stated he bought two lots
15 years before with a free sewer hook-up. A few years later, he was contacted by M & M
Utilities and told he had to pay a fee. He said now he had to pay a fee to someone else. He
stated the appraisal of his property included sewer ability and the City had taxed based on that
appraisal. He believed the owners should be grandfathered in. Mr. Rosenthal stated that
although the City levied ad valorem taxes, it had nothing to do with the operation of a sewer
system. He explained the Enterprise Fund and stated tax revenue received by the City based on
the assessment did not in any way impact the operation of the sewerage. He then restated how
the City became involved with this sewer issue.
Mr. Frank McCord, 97 Sand Dollar Key, commented on the system and asked why the interest
rate assessed the property owners was eight percent. Ms. Beamer stated eight percent was the
reasonable rate determined by looking at the bond anticipation note held and reviewing the other
interest rates the City was being charged. Mr. Shapiro explained further.
Mr. Moore asked if any of the money went for back bills, Mr. Rosenthal explained the court
order required that the City underwrite out of the sewer system fund of the City any operating
deficit that was incurred by Southern States for the time they were receiver for the system.
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OCOEE CITY COMMISSION SPECIAL SESSION
~ PUBLIC HEARING: NON-AD VALOREM TAX
ASSESSMENT - M & M UTILITIES
AUGUST 25, 1992
Ms. Beamer advised this figure was up to $1,675 a month after the year's time. The court
established a price the City had to pay at the time of the stipulations. From November 1990
through November 1991, the maximum the City had to pay was $1,675 a month.
There were no further questions.
Mr. Rosenthal said the next order of business was to consider a motion to adopt Resolution 92-
14. Ms. Beamer clarified concerning the interest rate and explained how the amount was
determined, Mr. Rosenthal stated in 1991 the Commission approved compound interest, which
would have resulted in higher interest, but the City was able to structure it so the interest was
reduced to simple interest. Mr. Shapiro stated a decision to delete the interest would not hurt
the City financially. Discussion followed.
Mr. Rosenthal stated the appropriate motion would be to adopt Resolution 92-14 as amended.
Commissioner Combs. seconded by Commissioner Woodson. moved to adopt Resolution
92-14 as amended. Motion carried 5-0.
,..,
Commissioner Woodson moved not to charge the eight percent interest. Motion died for
lack of a second.
Mr. Bowness stated his bill was $22,561 if he paid it at once, but over ten years, it would cost
him $43,000, The Commission clarified and stated at eight percent simple interest, the total,
including interest, was $24,3466.40.
Mayor Dabbs closed the public hearing.
Commissioner Foster stated he felt compassion for the citizens and knew that the $18 a month
would be a financial burden for some, Of the 307 parcels involved, only 92 were owner-
occupied, 215 had absentee landlords. He suggested some type of homestead exemption for
those that are owner-occupied.
Mayor Dabbs addressed the public and thanked them for coming.
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OCOEE CITY COMMISSION SPECIAL SESSION
~ PUBLIC HEARING: NON-AD VALOREM TAX
ASSESSMENT - M & M UTILITIES
AUGUST 25, 1992
Adjournment
The meeting adjourned at 9:41 p.m.
Attest:
J
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APPROVED
City of Ocoee