City of Miami Gardens Agenda Cover Memo

Transcription

1 9of NW 27 Ave., Miami Gardens, Florida City of Miami Gardens Agenda Cover Memo Council Meeting Date: May 10, 2017 Item Type: Fiscal Impact: (Enter X in box) Yes No Funding Source: X (Enter X in box) Ordinance Reading: (Enter X in box) Public Hearing: (Enter X in box) Advertising Requirement: (Enter X in box) Resolution Ordinance Other X 1 st Reading 2 nd Reading Yes No Yes No X Yes No Contract/P.O. Required: (Enter X in box) Strategic Plan Related (Enter X in box) Sponsor Name Yes No RFP/RFQ/Bid #: X Yes No X Strategic Plan Priority Area: Enhance Organizational Bus. & Economic Dev Public Safety Quality of Education Qual. of Life & City Image Communication Cameron Benson, Department: City Manager City Manager Strategic Plan Obj./Strategy: (list the specific objective/strategy this item will address) N/A City Manager s Office Short Title: A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MIAMI GARDENS, FLORIDA, AMENDING THE STORMWATER MANAGEMENT UTILITY PROGRAM FEE SCHEDULE TO RAISE THE ERU FEE FROM FOUR DOLLARS ($4.00) TO SIX DOLLARS ($6.00); ELECTING TO CONTINUE TO USE THE UNIFORM METHOD OF COLLECTING NON- AD VALOREM ASSESSMENTS FOR STORMWATER USER FEES PURSUANT TO CHAPTER 197, FLORIDA STATUTES; STATING THE NEED FOR SUCH LEVY; AUTHORIZING THE CITY MANAGER TO ENTER INTO AN AGREEMENT WITH THE PROPERTY APPRAISER FOR THIS PURPOSE; AUTHORIZING THE CITY MANAGER TO RETAIN A CONSULTANT FOR THIS PURPOSE; PROVIDING FOR DIRECTIONS TO THE CITY MANAGER AND CITY CLERK; PROVIDING FOR THE ADOPTION OF REPRESENTATIONS; PROVIDING FOR AN EFFECTIVE DATE. Agenda Item J-1 Stormwataer Mgnt. Utility Program Fee

2 10of NW 27 Ave., Miami Gardens, Florida Staff Summary: The five year CIP plan for Stormwater drainage improvements totaled to approximately $7 million, which includes drainage projects at many locations such as NW 24 Avenue, NW 191 NW 195 Terrace, NW 170 street and NW 22 Avenue, NW 195 Street between NW 12 Avenue, NW 203 Street, NW 13 Avenue west of NW 167 Street, NW 207 Street Road between NW 37 Avenue and NW 215 Street, NW 203 Street between NW 7 Avenue and NW 15 Avenue, and Culvert/Headwall Repairs City-wide. Currently, the City is levying $4.00 per ERU (resolution # ), which means for each residential unit, the fee is $48.00 per year. The revenue derived from this fee is to cover the costs for capital projects as well as maintenance of the stormwater system. Also, the City has recently renewed the agreement with the County for canal maintenance for five years and the costs is approximately $400,000 annually. In the FY 2017 budget, the Fleet Manager has submitted a five year vehicle replacement plan. A Sweeper is proposed to be replaced in FY 2017 in the amount of $280,000 and to Van Con Trucks within the next three years in the amount of $275,000 each. Since the City took over the Stormwater operations in 2007 from the County, the fees have not been increased and have remained at the same rate that the County imposed at $4.00 per ERU per month which was implemented since Staff is proposing an increase of the monthly rate from $4.00 to $6.00 per ERU, the impact to our residents per household is $24.00 per year, and will generate additional revenue of approximately $1.88 million based on current year certification of ERUs within the City by the consultant. The consultant will be certifying FY 2018 number of ERUs. Fiscal Impact Additional revenue of approximately $1.88 million based on FY 2017 certification. Proposed Action: Recommend Council approval of the Stormwater fee increase from $4.00 to $6.00. Attachment: Attachment #1: Ordinance # Stormwater Management Ordinance Attachment #2: Resolution # Establishing Stormwater Mgnt Utility Program fee schedule

3 11of RESOLUTION NO A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MIAMI GARDENS, FLORIDA, AMENDING THE STORMWATER MANAGEMENT UTILITY PROGRAM FEE SCHEDULE TO RAISE THE ERU FEE FROM FOUR DOLLARS ($4.00) TO SIX DOLLARS ($6.00); ELECTING TO CONTINUE TO USE THE UNIFORM METHOD OF COLLECTING NON-AD VALOREM ASSESSMENTS FOR STORMWATER USER FEES PURSUANT TO CHAPTER 197, FLORIDA STATUTES; STATING THE NEED FOR SUCH LEVY; AUTHORIZING THE CITY MANAGER TO ENTER INTO AN AGREEMENT WITH THE PROPERTY APPRAISER FOR THIS PURPOSE; AUTHORIZING THE CITY MANAGER TO RETAIN A CONSULTANT FOR THIS PURPOSE; PROVIDING FOR DIRECTIONS TO THE CITY MANAGER AND CITY CLERK; PROVIDING FOR THE ADOPTION OF REPRESENTATIONS; PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, in accordance with Chapter 26, Article II of the City of Miami Gardens Code of Ordinances, the City has created a stormwater utility, and WHEREAS, Section , Florida Statutes establishes a uniform method for the levy, collection and enforcement of non-ad valorem assessments, and WHEREAS, the current fee being charged is $4.00 per ERU and City staff is recommending that this amount be raised to $6.00 per ERU generate additional revenue to the City, and WHEREAS, the City of Miami Gardens intends to continue to use the uniform method for collection non-ad-valorem assessments for stormwater user fees as authorized by Section , Florida Statutes as amended, and WHEREAS, the City held a duly advertised public hearing prior to the adoption of this Resolution, proof of publication of such hearing being attached hereto as Exhibit A, and WHEREAS, it is anticipated that the City will retain the services of a consultant to evaluate properties within the City to determine the correct Equivalent Residential Units;

4 12of place the gathered information in to the Geographic Information System; and transfer the information to the Miami Dade Property Appraiser, NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF MIAMI GARDENS, FLORIDA AS FOLLOWS: 38 Section 1: ADOPTION OF REPRESENTATIONS: The foregoing Whereas paragraphs are hereby ratified and confirmed as being true, and the same are hereby made a specific part of this Resolution. Section 2: AUTHORIZATION: The City Council hereby authorizes an increase commencing with the Fiscal Year beginning October 1, 2017, to the ERU rate from $4.00 to $6.00. The City of Miami Gardens intends to continue to use the uniform method of collecting non-ad valorem assessments as authorized in Section , Florida Statutes, as amended for stormwater user fees. Such non-ad valorem assessments will be levied within the incorporated area of the City. A legal description of such area subject to the assessment is attached hereto as Exhibit B and is incorporated herein by reference. Section 3: AUTHORIZATION: The City Council of the City of Miami Gardens hereby authorizes the City Manager to notify the Miami Dade County Property Appraiser s office of the City s intent to collect the stormwater user fees by using the uniform method of collection through the tax roll and hereby authorizes the City Manager to enter into an agreement with the Property Appraiser for this purpose. 54 Section 4: AUTHORIZATION: The City Manager is hereby authorized to retain a consultant to determine the correct Equivalent Residential Units; place the gathered information in to the Geographic Information System; and transfer the information to the Miami Dade Property Appraiser. 2

5 13of Section 5: DIRECTIONS TO THE CLERK: The City Clerk is hereby directed to send certified copies of this Resolution to the Miami-Dade County Property Appraiser, Miami-Dade County Tax Collector, and the Florida Department of Revenue. 61 Section 6: EFFECTIVE DATE: This Resolution shall take effect immediately upon its final passage. PASSED AND ADOPTED BY THE CITY COUNCIL OF THE CITY OF MIAMI GARDENS AT ITS REGULAR MEETING HELD ON, OLIVER GILBERT, III, MAYOR ATTEST: RONETTA TAYLOR, MMC, CITY CLERK PREPARED BY: SONJA KNIGHTON DICKENS, ESQ., CITY ATTORNEY SPONSORED BY: CAMERON D. BENSON, CITY MANAGER Moved by: VOTE: Mayor Oliver Gilbert, III (Yes) (No) Vice Mayor Erhabor Ighodaro, Ph.D. (Yes) (No) Councilwoman Lisa C. Davis (Yes) (No) Councilman Rodney Harris (Yes) (No) Councilwoman Lillie Q. Odom (Yes) (No) Councilwoman Felicia Robinson (Yes) (No) Councilman David Williams Jr (Yes) (No) 95 3

6 14of EXHIBIT A [ PLEASE INSERT PROOF OF PUBLICATION ] 4

7 15of 167 EXHIBIT B City of Miami Gardens, Florida more particularly described as [ PLEASE INSERT LEGAL DESCRIPTION ] 5

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17 Fla. Stat The Florida code and constitution are updated for all 2016 emergency legislation through Chapter 243 with the exception of Chapters 16, 40, and 224, which are in progress. LexisNexis Florida Annotated Statutes > Title XIV. Taxation and Finance(Chs ) > Chapter 197. Tax Collections, Sales, and Liens. Notice 25of 167 This section has more than one version with varying effective dates. First of two versions of this section Uniform method for the levy, collection, and enforcement of non-ad valorem assessments.[effective until July 1, 2016] (1) Asusedinthissection: (a) Levy means the imposition of a non-ad valorem assessment, stated in terms of rates, against all appropriately located property by a governmental body authorized by law to impose non-ad valorem assessments. (b) Local government means a county, municipality, or special district levying non-ad valorem assessments. (c) Local governing board means a governing board of a local government. (d) Non-ad valorem assessment means only those assessments which are not based upon millage and whichcanbecomealienagainstahomesteadaspermittedins.4,art.xofthestateconstitution. (e) Non-ad valorem assessment roll means the roll prepared by a local government and certified to the tax collector for collection. (f) Compatible electronic medium or media means machine-readable electronic repositories of data and information, including, but not limited to, magnetic disk, magnetic tape, and magnetic diskette technologies, which provide without modification that the data and information therein are in harmony withandcanbeusedinconcertwiththedataandinformationontheadvaloremtaxrollkeyedtothe property identification number used by the property appraiser. (g) Capital project assessment means a non-ad valorem assessment levied to fund a capital project, which assessment may be payable in annual payments with interest, over a period of years. (2) A local governing board shall enter into a written agreement with the property appraiser and tax collector providing for reimbursement of necessary administrative costs incurred under this section. Administrative costs shall include, but not be limited to, those costs associated with personnel, forms, supplies, data processing, computer equipment, postage, and programming. (3) (a) Notwithstanding any other provision of law to the contrary, a local government which is authorized to impose a non-ad valorem assessment and which elects to use the uniform method of collecting such assessment for the first time as authorized in this section shall adopt a resolution at a public hearing prior to January 1 or, if the property appraiser, tax collector, and local government agree, March 1. The resolution shall clearly state its intent to use the uniform method of collecting such assessment. The local government shall publish notice of its intent to use the uniform method for collecting such assessment weekly in a newspaper of general circulation within each county contained in the Sonja Dickens

18 26of 167 Fla. Stat Page2of10 boundaries of the local government for 4 consecutive weeks preceding the hearing. The resolution shallstatetheneedforthelevyandshallincludealegaldescriptionoftheboundariesofthereal propertysubjecttothelevy.iftheresolutionisadopted,thelocalgoverningboardshallsendacopyof it by United States mail to the property appraiser, the tax collector, and the department by January 10 or, if the property appraiser, tax collector, and local government agree, March 10. (b) Annually by June 1, the property appraiser shall provide each local government using the uniform method with the following information by list or compatible electronic medium: the legal description of the property within the boundaries described in the resolution, and the names and addresses of the owners of such property. Such information shall reference the property identification number and otherwise conform in format to that contained on the ad valorem roll submitted to the department. The property appraiser is not required to submit information which is not on the ad valorem roll or compatible electronic medium submitted to the department. If the local government determines that the information supplied by the property appraiser is insufficient for the local government s purpose, the local government shall obtain additional information from any other source. (4) (a) A local government shall adopt a non-ad valorem assessment roll at a public hearing held between January1andSeptember15if: 1. The non-ad valorem assessment is levied for the first time; 2. The non-ad valorem assessment is increased beyond the maximum rate authorized by law or judicial decree at the time of initial imposition; 3. The local government s boundaries have changed, unless all newly affected property owners have provided written consent for such assessment to the local governing board; or 4. Thereisachangeinthepurposeforsuchassessmentorintheuseoftherevenuegeneratedby such assessment. (b) At least 20 days prior to the public hearing, the local government shall notice the hearing by first-class United States mail and by publication in a newspaper generally circulated within each county containedintheboundariesofthelocalgovernment.thenoticebymailshallbesenttoeachperson owning property subject to the assessment and shall include the following information: the purpose of theassessment;thetotalamounttobeleviedagainsteachparcel;theunitofmeasurementtobe applied against each parcel to determine the assessment; the number of such units contained within each parcel; the total revenue the local government will collect by the assessment; a statement that failuretopaytheassessmentwillcauseataxcertificatetobeissuedagainstthepropertywhichmay resultinalossoftitle;astatementthatallaffectedpropertyownershavearighttoappearatthe hearing and to file written objections with the local governing board within 20 days of the notice; and thedate,time,andplaceofthehearing.however,noticebymailshallnotberequiredifnoticebymail is otherwise required by general or special law governing a taxing authority and such notice is served at least 30 days prior to the authority s public hearing on adoption of a new or amended non-ad valorem assessment roll. The published notice shall contain at least the following information: the name of the local governing board; a geographic depiction of the property subject to the assessment; the proposed schedule of the assessment; the fact that the assessment will be collected by the tax collector; and a statement that all affected property owners have the right to appear at the public hearing and the right to file written objections within 20 days of the publication of the notice. (c) At the public hearing, the local governing board shall receive the written objections and shall hear testimony from all interested persons. The local governing board may adjourn the hearing from time to time. If the local governing board adopts the non-ad valorem assessment roll, it shall specify the unit of measurement for the assessment and the amount of the assessment. Notwithstanding the notices provided for in paragraph(b), the local governing board may adjust the assessment or the application Sonja Dickens

19 27of 167 Fla. Stat Page3of10 oftheassessmenttoanyaffectedpropertybasedonthebenefitwhichtheboardwillprovideorhas provided to the property with the revenue generated by the assessment. (5) (a) BySeptember15ofeachyear,thechairofthelocalgoverningboardorhisorherdesigneeshall certify a non-ad valorem assessment roll on compatible electronic medium to the tax collector. The local government shall post the non-ad valorem assessment for each parcel on the roll. The tax collector shall not accept any such roll that is not certified on compatible electronic medium and that does not contain the posting of the non-ad valorem assessment for each parcel. It is the responsibility ofthelocalgoverningboardthatsuchrollbefreeoferrorsandomissions.alterationstosuchrollmay bemadebythechairorhisorherdesigneeupto10daysbeforecertification.ifthetaxcollector discoverserrorsoromissionsonsuchroll,heorshemayrequestthelocalgoverningboardtofilea corrected roll or a correction of the amount of any assessment. (b) Beginningin2009,byDecember15ofeachyear,thetaxcollectorshallprovidetothedepartmenta copy of each local governing board s non-ad valorem assessment roll containing the data elements and in the format prescribed by the executive director. In addition, beginning in 2008, a report shall be provided to the department by December 15 of each year for each non-ad valorem assessment roll, including, but not limited to, the following information: 1. The name and type of local governing board levying the non-ad valorem assessment; 2. Whether or not the local government levies a property tax; 3. Thebasisforthelevy; 4. The rate of assessment; 5. The total amount of non-ad valorem assessment levied; and 6. The number of parcels affected. (6) Ifthenon-advaloremassessmentistobecollectedforaperiodofmorethan1yearoristobeamortized overanumberofyears,thelocalgoverningboardshallsospecifyandshallnotberequiredtoannually adopt the non-ad valorem assessment roll, and shall not be required to provide individual notices to each taxpayer unless the provisions of subsection(4) apply. Notice of an assessment, other than that which is required under subsection(4), may be provided by including the assessment in the property appraiser s notice of proposed property taxes and proposed or adopted non-ad valorem assessments under s However, the local governing board shall inform the property appraiser, tax collector, and department by January 10 if it intends to discontinue using the uniform method of collecting such assessment. (7) Non-ad valorem assessments collected pursuant to this section shall be included in the combined notice for ad valorem taxes and non-ad valorem assessments provided for in s A separate mailing is authorized only as a solution to the most exigent factual circumstances. However, if a tax collector cannot mergeanon-advaloremassessmentrolltoproducesuchanotice,heorsheshallmailaseparatenotice of non-ad valorem assessments or shall direct the local government to mail such a separate notice. In deciding whether a separate mailing is necessary, the tax collector shall consider all costs to the local government and taxpayers of such a separate mailing and the adverse effects to the taxpayers of delayed and multiple notices. The local government whose roll could not be merged shall bear all costs associated with the separate notice. (8) (a) Non-ad valorem assessments collected pursuant to this section shall be subject to all collection provisions of this chapter, including provisions relating to discount for early payment, prepayment by installment method, deferred payment, penalty for delinquent payment, and issuance and sale of tax certificates and tax deeds for nonpayment. Sonja Dickens

20 28of 167 Fla. Stat Page4of10 (b) Within 30 days following the hearing provided in subsection(4), any person having any right, title, or interestinanyparcelagainstwhichanassessmenthasbeenleviedmayelecttoprepaythesamein whole, and the amount of such assessment shall be the full amount levied, reduced, if the local government so provides, by a discount equal to any portion of the assessment which is attributable to the parcel s proportionate share of any bond financing costs, provided the errors and insolvency procedures available for use in the collection of ad valorem taxes pursuant to s are followed. (c) Non-ad valorem assessments shall also be subject to the provisions of s (2)(b), or the tax collector at his or her option shall be compensated for the collection of non-ad valorem assessments based on the actual cost of collection, whichever is greater. However, a municipal or county government shall only compensate the tax collector for the actual cost of collecting non-ad valorem assessments. (9) A local government may elect to use the uniform method of collecting non-ad valorem assessments as authorized by this section for any assessment levied pursuant to general or special law or local government ordinance or resolution, regardless of when the assessment was initially imposed or whether it has previously been collected by another method. (10) (a) Capital project assessments may be levied and collected before the completion of the capital project. (b) 1. Except as provided in this subsection, the local government shall comply with all of the requirements set forth in subsections(1)-(8) for capital project assessments. 2. The requirements set forth in subsection(4) are satisfied for capital project assessments if: a. The local government adopts or reaffirms the non-ad valorem assessment roll at a public hearing held at any time before certification of the non-ad valorem assessment roll pursuant tosubsection(5)forthefirstyearinwhichthecapitalprojectassessmentistobecollectedin the manner authorized by this section; and b. The local government provides notice of the public hearing in the manner provided in paragraph(4)(b). 3. The local government is not required to allow prepayment for capital project assessments as set forth in paragraph(8)(b); however, if prepayment is allowed, the errors and insolvency procedures availableforuseinthecollectionofadvaloremtaxespursuanttos mustbefollowed. (c) Anyhearingornoticerequiredbythissectionmaybecombinedwithanyotherhearingornotice requiredbythissectionorbythegeneralorspeciallawormunicipalorcountyordinancepursuantto which a capital project assessment is levied. (11) The department shall adopt rules to administer this section. History S.68,ch ;s.7,ch ;s.8,ch ;s.2,ch ;s.1013,ch ;s.1,ch.97-66;s.1, ch ;s.10,ch ,eff.june17,2008. Sonja Dickens

21 29of 167 Fla. Stat Page5of10 Annotations Notes Amendments. The2003amendmentbys.1,ch ,effectiveJune2,2003,substituted January1 for June1, in(4)(a); and,in(6),attheendofthefirstsentence,added andshallnotberequiredtoprovideindividualnoticestoeach taxpayer unless the provisions of subsection(4) apply. Notice of an assessment, other than that which is required under subsection(4), may be provided by including the assessment in the property appraiser s notice of proposed property taxes and proposed or adopted non-ad valorem assessments under s The 2008 amendment by s. 10, ch , effective July 1, 2008, added the(5)(a) designation and(5)(b). The2016amendmentadded orbetweenjanuary1andseptember25foranycountyasdefinedins (1) intheintroductorylanguageof(4)(a)andadded orbyseptember25foranycountyasdefinedins (1) in the first sentence of(5)(a). LexisNexis Notes Case Notes Energy& Utilities Law: Financing: Raising Capital Governments: Legislation: Interpretation Governments: Local Governments: Duties& Powers Governments: Local Governments: Employees& Officials Governments: Public Improvements: Assessments Governments: State& Territorial Governments: Finance Tax Law: State& Local Taxes: Administration& Proceedings: General Overview Tax Law: State& Local Taxes: Administration& Proceedings: Assessments Tax Law: State& Local Taxes: Real Property Tax: General Overview Tax Law: State& Local Taxes: Real Property Tax: Assessment& Valuation: General Overview Energy& Utilities Law: Financing: Raising Capital 1. Because judicial foreclosure was not an appropriate legal remedy for collecting non-ad valorem assessments for property owners participating in an agency's Property Assessed Clean Energy(PACE) Act program under , Fla. Stat., the agency was directed to amend the financing agreement to remove all references to judicial foreclosure. Thomas v. Clean Energy Coastal Corridor, 176 So. 3d 249, 2015 Fla. LEXIS 2116(Fla. 2015). Governments: Legislation: Interpretation 2. Lawfirm stheorythatallspecialassessmentsweregivenajanuary1liendatecouldnotbeharmonizedwith Fla. Stat ; the plain language of indicates that the act of levying the special assessments occursatthepublichearing,whichmusttakeplacebetweenjune1andseptember15,andthereisnostatutory provision that makes the levying effective on any other date. Trout Creek Props., LLC v. Akerman, Senterfitt& Sonja Dickens

22 30of 167 Fla. Stat Page6of10 Eidson,PA,294F.Supp.2d1280,2003U.S.Dist.LEXIS20223(M.D.Fla.2003),aff'd,116Fed.Appx.245,2004 U.S. App. LEXIS 27810(11th Cir. Fla. 2004). Governments: Local Governments: Duties& Powers 3. Duties of the property appraisers and tax collectors under Fla. Stat are ministerial and shall not be construedtoauthorizeanylevy.escambiacountyv.bell,717so.2d85,1998fla.app.lexis9735(fla.1stdca 1998). 4. Fla. Stat does not invest the tax collector with any discretion with regard to collecting the special assessment on the annual tax notice once the county elects to use this statutory uniform method for collection and complies with the statute s requirements; rather, a tax collector s duty under Fla. Stat is wholly ministerialatthatpoint.escambiacountyv.bell,717so.2d85,1998fla.app.lexis9735(fla.1stdca1998). 5. County s special assessment for solid waste disposal and fire protection services pursuant to Fla. Stat provided a special benefit to the assessed properties and was valid; although fire protection services were generally available to the community as a whole, the greatest benefit was to the owners of real property. Lake Countyv.WaterOakMgmt.Corp.,695So.2d667,1997Fla.LEXIS590(Fla.1997). Governments: Local Governments: Employees& Officials 6. Duties of the property appraisers and tax collectors under Fla. Stat are ministerial and shall not be construedtoauthorizeanylevy.escambiacountyv.bell,717so.2d85,1998fla.app.lexis9735(fla.1stdca 1998). Governments: Public Improvements: Assessments 7. Because judicial foreclosure was not an appropriate legal remedy for collecting non-ad valorem assessments for property owners participating in an agency's Property Assessed Clean Energy(PACE) Act program under , Fla. Stat., the agency was directed to amend the financing agreement to remove all references to judicial foreclosure. Thomas v. Clean Energy Coastal Corridor, 176 So. 3d 249, 2015 Fla. LEXIS 2116(Fla. 2015). Governments: State& Territorial Governments: Finance 8. Bond validation judgment involving the Property Assessed Clean Energy Act, Fla. Stat was upheld because the objecting landowner, an intervenor, was provided an opportunity both at the show cause hearing and at the hearing on his motion for rehearing to raise objections to the amended financing agreement and chose not toandtheamendmenttothefinancingagreementwasinaccordwiththelawconcerningtheissueofjudicial foreclosureandprovidednobasisforreversal.fla.bankersass'nv.fla.dev.fin.corp.,176so.3d1258,2015 Fla. LEXIS 2301(Fla. 2015). Tax Law: State& Local Taxes: Administration& Proceedings: General Overview 9. Wheretheamountofanassessmentwasraisedfromthatwhichwasapprovedatapreviouspublichearingset under the statute, i.e., each time the stormwater fee was increased or the rate of the equivalent residential unit, the basic billing unit, applied to vacant lots was modified, subsequent assessments, which differed by their increased amount or method of computation, were levied for the first time within the meaning of the statutory procedural mechanism such that compliance with the notice and hearing provisions of the statute were mandatory; because it failed to comply with the procedural requirements, the city was precluded from collecting the stormwater fee by utilizing the uniform method for the collection and enforcement of non-ad valorem assessments, and having timely objected to the subsequent assessments, the taxpayer was entitled to a refund of the amounts paid pursuanttotherespectivetaxbills.atlanticgulfcommunitiescorp.v.cityofportst.lucie,764so.2d14,1999 Fla.App.LEXIS2529(Fla.4thDCA1999). Tax Law: State& Local Taxes: Administration& Proceedings: Assessments 10. Bond validation judgment involving the Property Assessed Clean Energy Act, Fla. Stat was upheld because the objecting landowner, an intervenor, was provided an opportunity both at the show cause hearing and at the hearing on his motion for rehearing to raise objections to the amended financing agreement and chose not toandtheamendmenttothefinancingagreementwasinaccordwiththelawconcerningtheissueofjudicial Sonja Dickens

23 31of 167 Fla. Stat Page7of10 foreclosureandprovidednobasisforreversal.fla.bankersass'nv.fla.dev.fin.corp.,176so.3d1258,2015 Fla. LEXIS 2301(Fla. 2015). Tax Law: State& Local Taxes: Real Property Tax: General Overview 11. Fla. Stat does not invest the tax collector with any discretion with regard to collecting the special assessment on the annual tax notice once the county elects to use this statutory uniform method for collection and complies with the statute s requirements; rather, a tax collector s duty under Fla. Stat is wholly ministerialatthatpoint.escambiacountyv.bell,717so.2d85,1998fla.app.lexis9735(fla.1stdca1998). 12. County s special assessment for solid waste disposal and fire protection services pursuant to Fla. Stat provided a special benefit to the assessed properties and was valid; although fire protection services were generally available to the community as a whole, the greatest benefit was to the owners of real property. Lake Countyv.WaterOakMgmt.Corp.,695So.2d667,1997Fla.LEXIS590(Fla.1997). Tax Law: State& Local Taxes: Real Property Tax: Assessment& Valuation: General Overview 13. Lawfirm stheorythatallspecialassessmentsweregivenajanuary1liendatecouldnotbeharmonizedwith Fla. Stat ; the plain language of indicates that the act of levying the special assessments occursatthepublichearing,whichmusttakeplacebetweenjune1andseptember15,andthereisnostatutory provision that makes the levying effective on any other date. Trout Creek Props., LLC v. Akerman, Senterfitt& Eidson,PA,294F.Supp.2d1280,2003U.S.Dist.LEXIS20223(M.D.Fla.2003),aff'd,116Fed.Appx.245,2004 U.S. App. LEXIS 27810(11th Cir. Fla. 2004). 14. City was properly ordered to refund the taxes paid due to invalid stormwater utility assessments where the monies to be refunded to each taxpayer were fairly substantial, and the city had various means of raising sufficient revenues to cover the refund, including raising its millage rate; the city unsuccessfully attempted to use the equitable considerations affirmative defense to avoid refunding the improperly assessed taxes. City of Port St. Luciev.Zlinkoff,821So.2d1130,2002Fla.App.LEXIS8533(Fla.4thDCA2002). Opinion Notes LexisNexis Notes OPINIONS OF ATTORNEY GENERAL 1. The tax collector may not enforce delinquent non-ad valorem assessments levied by a municipality in a manner other than selling tax certificates and tax deeds, when the municipality s governing body has adopted the uniform methods for the levy, collection and enforcement of special assessments under section , Florida Statutes. AGO , 2002 Fla. AG LEXIS Conservation district may impose a special assessment for garbage collection and use the provisions of Fla. Stat tolevy,collectandenforcesuchanassessment.AGO ,1999Fla.AGLEXIS Monroe County Commission may loan county monies from the appropriate county fund to a municipal service benefit unit for road reconstruction projects that serve a county purpose or a dual county and special district purposeandmayrequire,asatermoftheloanagreement,thatsuchamountsberepaidupontheircollectionfrom property owners within the unit. AGO , 1994 Fla. AG LEXIS Inthosesituationswheretheentireassessmentisleviedinthefirstyearandthepropertyownersareallowed to pay off the assessment in subsequent years with an acceleration clause for nonpayment, a lien on the entire assessmentiscreatedinthefirstyearandthusconstitutesa lienofrecordheldbyagovernmentalunit for purposes of Fla. Stat ; however, if the assessment is made in annual installments, then only the current assessment constitutes a lien, and future annual levies of the non-ad valorem assessments do not constitute a lienofrecordheldbyagovernmentalunitforpurposesoffla.stat AGO ,1994Fla.AGLEXIS Inthosecasesinwhichtheentireassessmentisleviedinthefirstyear,itqualifiesasalienofrecordheldbya governmental unit and, if not satisfied by the proceeds of a tax sale, survives the issuance of the tax deed; however, if the assessments are levied annually, such future annual assessments do not attach until January 1 of Sonja Dickens

24 32of 167 Fla. Stat Page8of10 thatfutureyearandwouldnotthereforebecomealienofrecordheldbyagovernmentunitthattime.ago , 1994Fla.AGLEXIS33. 6.TheLakeWorthDrainageDistrictisnotresponsibleforthecostsincurredbythepropertyappraisertoaddthe district s non-ad valorem assessment in the notice provided pursuant to Fla. Stat , as required by Ch ,LawsofFlorida.AGO ,1994Fla.AGLEXIS The Lake County Municipal Taxing Unit for Fire Protection is not authorized to impose a non-ad valorem assessment or special assessment against tangible personal property within the geographical boundaries of the taxingunit.ago ,1992fla.aglexis The City of Sunrise is authorized to collect capital project assessments by the method prescribed in Fla. Stat when such assessments have previously been collected pursuant to another method; however, the collection method for non-capital project assessments imposed by the city may not be changed to that provided for byfla.stat AGO ,1992Fla.AGLEXIS Stormwater utility fees imposed by the City of Orlando pursuant to Fla. Stat (1) appear to be special assessmentsratherthanusercharges;asitappearsthatthefeesimposedbythecityoforlandoarespecial assessments as opposed to user fees, such fees would appear to qualify as non-ad valorem assessments, and therealpropertyofthestateisnotsubjecttosuchfeesabsentaspecificstatuteimposingsuchliabilityuponthe state.ago ,1988fla.aglexis In light of the language of Fla. Stat (3) authorizing the use of the non-ad valorem levy, collection, and enforcement method provided for in Ch. 197, Fla. Stat., for fees assessed pursuant to that section, such method may be used when a county or municipality elects to create a stormwater utility under Fla. Stat (1). AGO , 1988 Fla. AG LEXIS Solid waste assessment which applies to all improved residential property within a municipal service benefit unit created by ordinance for waste collection and which is assessed after the county commission has determined that the subject property receives a special benefit from the expenditure of the collected funds in addition to the general benefit accruing to all property owners, may be collected as a non-ad valorem assessment under Fla. Stat AGO ,1988Fla.AGLEXIS39. Research References& Practice Aids LexisNexis Notes RESEARCH REFERENCES& PRACTICE AIDS Florida Statutes references. Chapter 163. Intergovernmental Programs, F.S Supplemental authority for improvements to real property. Chapter 163. Intergovernmental Programs, F.S Agricultural Lands and Practices Act. Chapter 163. Intergovernmental Programs, F.S Powers of neighborhood improvement districts. Chapter 190. Community Development Districts, F.S General powers. Chapter 190. Community Development Districts, F.S Taxes; non-ad valorem assessments. Chapter 191. Independent Special Fire Control Districts, F.S Taxes; non-ad valorem assessments; impact fees and user charges. Chapter 191. Independent Special Fire Control Districts, F.S Procedures for the levy and collection of non-ad valorem assessments. Chapter 192. Taxation: General Provisions, F.S Taxpayer rights. Sonja Dickens

25 33of 167 Fla. Stat Page9of10 Chapter 197. Tax Collections, Sales, and Liens, F.S Definitions. Chapter 197. Tax Collections, Sales, and Liens, F.S Penalties. Chapter 197. Tax Collections, Sales, and Liens, F.S Delivery of ad valorem tax and non-ad valorem assessment rolls; notice of taxes; publication and mail. Chapter 197. Tax Collections, Sales, and Liens, F.S Special assessments and service charges; optional method of collection. Chapter 197. Tax Collections, Sales, and Liens, F.S Non-ad valorem assessments; general provisions. Chapter 298. Drainage and Water Control, F.S Assessments and costs; a lien on land against which levied. Chapter 373. Water Resources, F.S Everglades improvement and management. Chapter Educational Facilities, F.S Educational facilities benefit districts. Florida Administrative Code references. Chapter 12D-18 Non-Ad Valorem Assessments and Special Assessments, F.A.C. 12D Scope. Chapter 12D-18 Non-Ad Valorem Assessments and Special Assessments, F.A.C. 12D Definitions. Chapter 12D-18 Non-Ad Valorem Assessments and Special Assessments, F.A.C. 12D Non-Ad Valorem Assessments; Method for Election to Use Section , Florida Statutes. Chapter 12D-18 Non-Ad Valorem Assessments and Special Assessments, F.A.C. 12D Tax Roll; Collection Services; Agreement. Chapter 12D-18 Non-Ad Valorem Assessments and Special Assessments, F.A.C. 12D Non-Ad Valorem Assessments; Uniform Tax Notice; Merger. Chapter 12D-18 Non-Ad Valorem Assessments and Special Assessments, F.A.C. 12D Special Assessments Collected Pursuant to Other Law or Before January 1, 1990 Pursuant to Section , Florida Statutes. Chapter 12D-18 Non-Ad Valorem Assessments and Special Assessments, F.A.C. 12D Non-Ad Valorem Assessments Imposed After January 1, Chapter 12D-18 Non-Ad Valorem Assessments and Special Assessments, F.A.C. 12D Uniform Method for Collection and Enforcement; Incorporation of Other Provisions; Miscellaneous; Rules of Construction. Chapter River Enhancement, F.A.C River Enhancement Fees; Classification and Criteria; Collection; Accountability. Law Reviews& Journals 1. Dispelling The Myths: Florida s Non-Ad Valorem Special Assessments Law, Henry Kenza van Assenderp and Andrew Ignatius Solis, Spring 1993, 20 Fla. St. U.L. Rev Municipal Finance, Benjamin Winter, Kimberly M. Johnson, Kari Swanson, Christopher W. Brewer, Spring 1997,26StetsonL.Rev Recent Development: Municipal Finance: Special Assessment: Escambia County v. Bell: 717 So. 2d 85(Fla. Sonja Dickens

26 34of 167 Fla. Stat Page10of10 1stDist.Ct.App.1998),KevinR.Bruning,Winter1999,28StetsonL.Rev.867. Treatises 1. Florida Real Estate Transactions, Part V. Financing, Liens and Taxes, Chapter 34. Liens and State Taxes, Florida Real Property Taxes and Tax Liens. 2. Florida Real Estate Transactions, Part V. Financing, Liens and Taxes, Chapter 34. Liens and State Taxes, 34.01A Non-Ad Valorem Assessments for Energy Conservation, Renewable Energy, or Wind Resistance Improvements to Real Property. LexisNexis Florida Annotated Statutes Copyright 2016 Matthew Bender& Company, Inc. a member of the LexisNexis Group. All rights reserved. Sonja Dickens

27 NEIGHBORS 35of NW THURSDAY APRIL MIAMIHERALD.COM Dear Property Owner: CITY OF MIAMI GARDENS NOTICE OF PUBLIC HEARING NW 27 th Avenue Miami Gardens, Florida May 10, PM ***** THIS IS NOT ABILL ***** THIS IS A NOTICE OF PROPOSED STORMWATER CHARGE RATE INCREASE AND PUBLIC HEARING FOR THE STORMWATER SERVICE AREA In 2007, the City Council enacted an ordinance to create a Stormwater Utility that was under the County s jurisdiction to provide a dedicated funding source for the management by the City s stormwater system. Since that time, Stormwater Service Charges has been imposed on all improved property to maintain the Public Right of Way drainage systems to include canals. These charges have been included on the property tax bill mailed each November for private property. The rate for stormwater has not been increased and has remained at the same rate since 2004 when the County imposed a $4.00 per ERU (equivalent residential units) per month. The $4.00 per month Utility fee is one of the lowest rates in the state of Florida. Stormwater Utility fees are assigned to all developed residential and non-residential properties and are determined as a function of equivalent residential units (ERU) for residential properties and by determining the impervious area for non-residential properties. The Utility measures the size of a given property that is impervious to rainwater and calculates the fee based on that figure. For residential properties, the value of one ERU is set at 1,548 square feet and incurs a charge of $4 per month for residential homes. Commercial, industrial and other non-residential properties are calculated using the same ERU concept, but account for the exact footage of a facility and all impervious surfaces (roof tops, driveways, patios, parking lots, etc.) when determining the total monthly stormwater fee. Fees collected by the Stormwater Utility go toward the planning, construction, operation and maintenance of stormwater management systems in the City of Miami Gardens. You are receiving this notification because you own property in the Stormwater Service Area and the City initiated efforts to improve its stormwater system operation and maintenance services which requires an increase in the charges. The current rate is $4.00 per ERU per month. The proposed maximum Stormwater Service Assessment rate will be $6.00 per ERU per month (residential property will be $6.00 x 12 months = $72 per year) commencing with the property tax bill mailed in November The estimated amount to be collected by the City annually is $5,647, and will be used for increased activities for operations and maintenance of the City s stormwater system, planning for future stormwater improvements, to implement improvements with citywide benefits and other related costs permitted under the ordinance. You have anopportunity toprovide prior comments for City Council consideration at apublic hearing to be held at7:00 p.m. May 10, 2017, in the City ofmiami Gardens Council Chambers, 1 st Floor, located at NW 27 Avenue, Miami Gardens, Florida, on the proposed increase. You may also file written objections with the City Council within twenty (20) days of the date of this notice. Please include your name and parcel number on all correspondence and address as follows: Public Works Stormwater Division, NW 27 Avenue, Miami Gardens, Florida Failure to pay the assessment will cause a tax certificate to be issued against the property which may result in a loss of title; If you have any questions regarding the Stormwater Assessment, please contact the Public Works Department at See the City Geographical Boundary Map above. Ronetta Taylor, MMC City Clerk City of Miami Gardens, Florida