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BOARD OF COUNTY COMMISSIONERS
AGENDA REQUEST
DATE: December 1, 2015
TO: Honorable Chairman and Members of the Board
FROM: Jason Autrey
SUBJECT: Public Hearing to use Non Ad Valorem Assessment Collection for The
Pines and Triple Lakes Estates
DEPARTMENT: Public Works
BCC DISTRICT: 1
STATEMENT OF ISSUE: Various property owners within the Pines and Triple Lakes
subdivision in northern Okaloosa County have sought the assistance of the County in obtaining
paved roads in their subdivisions. Many have submitted petitions under the County’s MSBU
policy to create an MSBU and obtain the paving of their roads. At this point, we have sufficient
number of petitions to pave two roads within the Triple Lakes subdivision and it is anticipated
that additional roads in Triple Lakes and the Pines subdivision will be submitted and qualified
for improvements under our policies.
As contemplated, each property owner will pay their fair share of the actual cost of the
improvement of their road over a period of years as an assessment against the property. The
assessment will be collected annually on the ad valorem tax bill. Under section 197.3632,
Florida Statutes, in order for the County to utilize the tax bill process, notice of intent to use the
non ad valorem collection process must be adopted by the Board prior to January 1.
BACKGROUND: Various property owners within the Pines and Triple Lakes subdivision have
sought the assistance of the County in obtaining paved roads within their subdivisions. Many
have submitted petitions under the County’s MSBU policy to create an MSBU and obtain the
paving of their roads. Staff has been working with the residents and property owners on this
process and held a town hall meeting to discuss the project and costs which would be incurred.
The community was very receptive to the concept and many people submitted petitions. At this
point, we have sufficient number of petitions to pave two roads within the Triple Lakes
subdivision and it is anticipated that additional roads in Triple Lakes and the Pines subdivision
will be submitted.
As contemplated, each property owner will pay their fair share of the actual cost of the
improvement of their road over a period of years as an assessment against the property. The
assessment will be collected annually on the ad valorem tax bill. Under section 197.3632,
Florida Statutes, in order for the County to utilize the tax bill process, notice of intent to use the
non ad valorem collection process must be adopted by the Board prior to January 1.
The primary purpose of the adoption of the Notice of Intent is to notify the Property Appraiser
and Tax Collector that assessments may be imposed. The adoption of this resolution will not
commit the Board to actually impose the assessments, however, if this resolution is not adopted,
then the Board will not be able to include and collect them on the ad valorem tax bill. Collecting
the assessments on the tax bill will be a requirement for the obtaining of financing of the
improvements.
Once the Board adopts a Resolution indicating its Intent to Use the Non Ad Valorem Assessment
Collection Process for the Pines and Triple Lakes Subdivisions, subsequent actions will be
required in the following months. These include the creation of a Municipal Services Benefit
Unit for each subdivision, and the adoption of various resolutions to impose the assessments.
Further, financing for these improvements will need to be separately addressed through the
County and based upon a pledge of the assessments against the property. If the assessments are
ultimately imposed by the Board, they will first appear on the November 2016 Tax Bill. Only
those properties which are on a road that will be improved would be subject to the assessment.
OPTIONS: Approve/Disapprove.
RECOMMENDATIONS: Staff recommends that the Board adopt the Resolution providing the
County’s Notice of Intent to Use the Non Ad Valorem Collection Process in the Pines and Triple
Lakes Subdivisions.
RECOMMENDED BY:
APPROVED BY:
John Hofstad, County Administrator
