Okaloosa County BOCC — August 24, 2013 — 2013 Initial Assessment Resolution 8.5.13 — reading text

at 1540 Miracle Strip Parkway, Ft. Walton Beach, Florida 32548. (F) Since the benefits received by properties from the Project vary depending on the type of benefit and proximity to the Project, with all properties receiving a recreational benefit and with beachfront properties receiving a storm protection benefit, it is fair and reasonable for the County to establish separate Areas and apportion a share of the Capital Cost among the Areas as set forth in the Feasibility Study. (G) The Board finds that the treatment of hotel and commercial facilities within the boundaries of the MSBU as more fully described in the Feasibility Study is fair and reasonable based upon the respective benefits derived from the Project. Any 7 differences in the treatment of various property uses is based upon reasonable and appropriate differences existing between these properties as more fully discussed in the Feasibility Study. (H) The Board hereby finds and determines that the Assessments to be imposed in accordance with this Resolution provide an equitable method of funding the construction of the Project by fairly and reasonably allocating the cost to specially benefitted property based upon the relative degree of benefit attributable to each parcel as more fully described in the Feasibility Study. (I) Certain properties were excluded from the Project area and it would be inequitable for those properties to pay the assessments. Therefore, they are excluded from the Assessment Roll. (J) The Board hereby finds that each property within the Destin Subarea of the MSBU will be benefited by the construction of the Project in an amount not less than the Assessment imposed against such property, computed in the manner set forth in this Resolution and the Feasibility Study. SECTION 6. ASSESSMENT ROLL. The County Administrator is hereby directed to prepare a projected estimate of the Capital Cost of the Project and to prepare the Assessment Roll in the manner provided in the Ordinance. The Assessment Roll shall apportion that portion of the Project Cost to be funded by Assessments among the parcels of real property within the Destin Subarea of the MSBU, less those properties excluded from the Project (the “Excluded Properties”), as reflected on the Tax Roll in conformity with this Resolution and the Feasibility Study. The estimate of Capital Cost, the Feasibility Study, this Resolution and the Assessment 8 Roll shall be maintained on file in the offices of the County Administrator and open to public inspection. The foregoing shall not be construed to require that the Assessment Roll be in printed form if the amount of the Assessment for each Tax Parcel can be determined by use of a computer terminal available to the public. The Assessment Roll shall reflect that each Tax Parcel be assessed the same amount as assessed against that parcel for Fiscal Year 2012-2013. A copy of the updated Assessment Roll for Fiscal Year 2013-2014, this Resolution, and a copy of the Feasibility Study shall be made available for public inspection at the office of the County Administrator for 20 days prior to the public hearing. SECTION 7. PUBLIC HEARING. There is hereby established a public hearing to be held by the Board at 6:30 p.m. or as soon thereafter as the matter can be heard, on September 3, 2013 at the First Floor County Commission Chambers, 101 E. James Lee Boulevard, Crestview, Florida 32536, and also at 6:30 p.m., or as soon thereafter as the matter can be heard, August 20, 2013 at the Okaloosa County Courthouse, Third Floor, County Commission Chambers, at the Water and Sewer Building, 1804 Lewis Turner Boulevard, Suite 400, Ft. Walton Beach, Florida 32547, to accept public comment on the Assessments and the collection of such Assessments pursuant to the Uniform Method of Collection. SECTION 8. NOTICE BY PUBLICATION. The County Administrator shall publish a notice of the public hearing. The notice shall be published no later than twenty (20) days prior to the public hearing, in substantially the form attached hereto as Appendix B. 9  SECTION 9. NOTICE BY MAIL. To the extent required, the County Administrator shall also provide notice of the public hearing by first class mail to the Owners of any assessable properties, only in the event circumstances described in Section 11 of the Ordinance so require. Such notices shall be in substantially the form attached hereto as Appendix C and shall be mailed no later than twenty (20) days prior to the public hearing. SECTION 10. IMPOSITION OF ASSESSMENTS. Assessments shall be imposed against property located within the Destin Subarea of the MSBU, less the Excluded Properties, for each Fiscal Year of the Assessment Period, the amount of which shall be computed in accordance with the methodology set forth in the Feasibility Study. The apportionment methodology contained in the Feasibility Study is hereby approved and found to be a fair and reasonable method of apportioning the Capital Costs among the benefited properties. The Tax Parcels described in the Assessment Roll are hereby found to be specially benefited by the provision of the Beach Restoration Project in the amount of the annual Assessment set forth in the Assessment Roll. When imposed, the Assessment for each Fiscal Year shall constitute a lien upon the Tax Parcels located in the MSBU equal in rank and dignity with the lien of all state, county, district or municipal taxes and other non-ad valorem assessments. SECTION 11. REALLOCATION UPON FUTURE SUBDIVISION. If a Tax Parcel includes more than one parcel unit, the Assessment imposed against such Tax Parcel may be reallocated among parcels containing such parcel units upon (1) application of the Owner and (2) assignment of a distinct ad valorem property tax 10 identification number to each parcel or any combination of parcels containing such parcel units by the Property Appraiser. SECTION 12. METHOD OF COLLECTION. The Assessments shall be collected pursuant to the Uniform Assessment Collection Act. SECTION 13. SEVERABILITY. If any clause, section or provision of this Resolution shall be declared unconstitutional or invalid for any reason or cause, the remaining portion of said Resolution shall be in full force and effect and be valid as if such invalid portion thereof had not been incorporated herein. SECTION 14. EFFECTIVE DATE. This Resolution shall take effect immediately upon its adoption. DULY ADOPTED this. BOARD OF COUNTY COMMISSIONERS OF OKALOOSA COUNTY, FLORIDA By:________________________________ Chairman (SEAL) ATTEST: By:__________________________ Don Howard, Clerk APPROVED AS TO FORM AND CORRECTNESS: By:__________________________ John R. Dowd, County Attorney 11  APPENDIX A DESCRIPTION OF BOUNDARIES OF MSBU  DESCRIPTION OF BOUNDARIES OF MSBU The Destin Subarea included within the MSBU is defined as follows: Begin at the NW corner of The Dunes of Destin as recorded in the Official Records of Okaloosa County BK 13 PG 40; thence north along an extension of the west boundary of said subdivision to the intersection with the southerly right of way of U.S. Hwy 98; thence northwesterly along the southerly right of way of U.S. 98 to the NW corner of Sandpiper Cove Phase One BK 1 PG 146; thence southwesterly along the west boundary of Sandpiper Cove Ph 1 to the intersection with the water’s edge of Old East Pass Lagoon; thence along water's edge easterly, southerly, and westerly to the corner lot 124 Block F Holiday Isle BK 2183 PG 2854; thence continue along waters edge of East Pass and East Pass Towers Condo Ph 1, BK 1286 PG 1404; intersection with the water's edge of the East Pass and the Gulf of Mexico at the Destin Pointe Subdivision; thence southerly along the water's edge; thence easterly along the water's edge to the intersection with the west boundary of The Dunes of Destin; thence northerly along the west boundary to the point of beginning. Less that property between Reference Marker 20.7 and 23.5  APPENDIX B FORM OF NOTICE TO BE PUBLISHED  FORM OF NOTICE TO BE PUBLISHED To Be Published by _____________ [INSERT MAP OF MSBU SHOWING DESTIN SUBAREA] OKALOOSA COUNTY BEACH RESTORATION PROJECT MUNICIPAL SERVICE BENEFIT UNIT NOTICE OF HEARING TO IMPOSE AND PROVIDE FOR COLLECTION OF SPECIAL ASSESSMENTS WITHIN THE DESTIN SUBAREA Notice is hereby given that the Board of County Commissioners of Okaloosa County, Florida, will conduct a public hearing to consider reimposing non-ad valorem special assessments against parcels of property located within the Destin Subarea of the Okaloosa County Beach Restoration Project Municipal Service Benefit Unit (MSBU), and to collect the special assessments on the ad valorem tax bill for the Fiscal Year beginning October 1, 2013 and for the remainder of the assessment period. The amount of the assessment will be the same amount as levied for the last Fiscal Year. A public hearing will be held at 6:30 pm or as soon thereafter as the matter can be heard, on September 3, 2013 at the First Floor County Commission Chambers, 101 E. James Lee Boulevard, Crestview, Florida 32536, and also at 6:00 p.m., or as soon thereafter as the matter can be heard, August 20, 2013 at the Okaloosa County Courthouse, Third Floor, County Commission Chambers, at the Water and Sewer Building, 1804 Lewis Turner Boulevard, Ft. Walton Beach, Florida 32547, for the purpose of receiving public comment on the proposed assessments, including the collection on the ad valorem tax bill. If you are a person with a disability who needs any accommodation to participate in this proceeding, you are entitled, at no cost to you, to the provision of certain assistance. Please contact the Board of County Commissioners at (850) 651-7105, or in writing to the Board of County Commissioners, 1804 Lewis Turner Boulevard, Suite 100, Ft. Walton Beach, Florida 32547, at least three days prior to the public hearing. All affected property owners have a right to appear at the hearing and to file written objections with the Board of County Commissioners within twenty days of the publication of this notice. If a person wishes to appeal any decision made by the Board of County Commissioners with respect to any matter considered at the hearing, such person will need a record of the proceedings and may need to ensure that a verbatim record is made, including the testimony and evidence upon which the appeal is to be made. B-1  The assessments are proposed to fund the restoration of the beach within the Destin Subarea of the MSBU ("Destin Restoration Project"). The assessment for each parcel of property will depend on the benefits accruing to the property based upon the parcel’s location in relation to the Destin Restoration Project, the number of dwelling units, the parcel size and the use of the property. All property being assessed within the Destin Subarea will be subject to a Recreation Area Assessment. Additionally, parcels being assessed within the