Okaloosa County BOCC — November 16, 2013 — 2013 Final Assessment Resolution — reading text

______________________________________________________________________ OKALOOSA COUNTY, FLORIDA _____________________________________________ FINAL ASSESSMENT RESOLUTION FOR FISCAL YEAR 2013-2014 FOR THE OKALOOSA COUNTY BEACH RESTORATION PROJECT MUNICIPAL SERVICES BENEFIT UNIT _____________________________________________ ADOPTED ____________________ ______________________________________________________________________  TABLE OF CONTENTS Page SECTION 1. AUTHORITY ..................................................................................2 SECTION 2. DEFINITIONS................................................................................3 SECTION 3. CONFIRMATION OF ASSESSMENTS ....................................3 SECTION 4. APPROVAL OF ASSESSMENT ROLL.....................................3 SECTION 5. IMPOSITION OF ASSESSMENTS TO FUND THE BEACH RESTORATION .............................................................3 SECTION 6. ASSESSMENT LIENS .................................................................4 SECTION 7. COLLECTION OF ASSESSMENTS..........................................4 SECTION 8. EFFECT OF RESOLUTION........................................................5 SECTION 9. ASSESSMENT NOTICE..............................................................5 SECTION 10. SEVERABILITY.............................................................................5 SECTION 11. EFFECTIVE DATE .......................................................................5 APPENDICES: APPENDIX A: PROOF OF PUBLICATION APPENDIX B: ASSESSMENT ROLL APPENDIX C: FORM OF CERTIFICATE TO NON-AD VALOREM ASSESSMENT ROLL i  RESOLUTION 13-__________ A RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS OF OKALOOSA COUNTY, FLORIDA, RELATING TO THE CONSTRUCTION AND FUNDING OF BEACH RESTORATION WITHIN THE DESTIN SUB-ASSESSMENT AREA OF THE BEACH RESTORATION MUNICIPAL SERVICE BENEFIT UNIT; PROVIDING RECITALS, AUTHORITY AND DEFINITIONS; CONFIRMING THE ASSESSMENTS; APPROVING THE ASSESSMENT ROLL; PROVIDING FOR COLLECTION OF THE ASSESSMENTS PURSUANT TO THE UNIFORM ASSESSMENT COLLECTION ACT; PROVIDING FOR THE EFFECT OF THIS RESOLUTION; PROVIDING SEVERABILITY AND AN EFFECTIVE DATE. WHEREAS, the Board of County Commissioners of Okaloosa County, Florida (the “County”) adopted Ordinance 07-71 on December 4, 2007, as amended (the "Ordinance"), to create the Okaloosa County Beach Restoration Project Municipal Services Benefit Unit and to authorize the imposition of special assessments to fund the beach restoration project in the Destin Sub-Assessment Area within the boundaries of the Municipal Services Benefit Unit (the “Assessment”); and WHEREAS, the Board, on August 6, 2013, adopted Resolution No. 13- 117 (the “Initial Assessment Resolution”), containing a brief and general description of the services to be provided to Assessed Property, describing the method of apportioning the costs to compute the Assessment, designating a rate of assessment, and directing preparation of the Assessment Roll and provision of the notice required by the Ordinance; and 1  WHEREAS, pursuant to the provisions of the Ordinance, the Board is required to confirm or repeal the Initial Rate Resolution, with such amendments as the Board deems appropriate, after hearing comments and objections of all interested parties; and WHEREAS, notice of a public hearing has been provided, as required by the terms of the Ordinance, which provides notice to all interested persons of an opportunity to be heard; the proof of publication being attached hereto as Appendix A; and WHEREAS, a public hearing was held on August 20, 2013 and September 3, 2013, and comments and objections of all interested persons have been heard and considered as required by the terms of the Ordinance; and WHEREAS, the Board has deemed it to be in the best interests of the citizens and residents within the Destin Sub-Assessment Area of the MSBU that the Assessments continue to be imposed for the Fiscal Year commencing October 1, 2013. NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF OKALOOSA COUNTY, FLORIDA, AS FOLLOWS: SECTION 1. AUTHORITY. This Resolution shall constitute the Final Assessment Resolution for Fiscal Year 2013-2014 required pursuant to the Ordinance and confirms the Initial Assessment Resolution previously adopted by the Board. 2  SECTION 2. DEFINITIONS. All capitalized terms not otherwise defined herein shall have the meanings defined in the Ordinance and the Initial Assessment Resolution, unless the context clearly indicates an alternative meaning. SECTION 3. CONFIRMATION OF ASSESSMENTS. The Assessments previously imposed during Fiscal Year 2012-2013 are reconfirmed, ratified and imposed in the same amount for Fiscal Year beginning October 1, 2013. SECTION 4. APPROVAL OF ASSESSMENT ROLL. The Assessment Roll, which is currently on file in the office of the County Administrator and at the Emerald Coast Convention and Visitors Bureau, is hereby incorporated herein by reference and approved. A true copy is attached hereto as Appendix “B”. Pursuant to the Ordinance and the Uniform Assessment Collection Act, the Assessment Roll shall be certified to the Okaloosa County Tax Collector prior to September 15, 2013. SECTION 5. IMPOSITION OF ASSESSMENTS TO FUND THE BEACH RESTORATION. (A) The Tax Parcels described in the Assessment Roll are hereby found to be specially benefited by the provision of the Project in the amount of the annual Assessment set forth in the Assessment Roll. The methodology for computing the annual Assessments is hereby approved and found to be a fair and reasonable method of apportioning the Capital Costs among the benefited properties. 3  (B) The annual Assessments computed in the manner set forth in the Initial Assessment Resolution are hereby levied and imposed on all Tax Parcels described in the Assessment Roll. SECTION 6. ASSESSMENT LIENS. (A) The Assessments shall constitute a lien against the assessed property equal in rank and dignity with the liens of all state, county, district or municipal taxes and other non-ad valorem assessments. Except as otherwise provided by law, such lien shall be superior in dignity to all other liens, titles, and claims until paid. The lien shall be deemed perfected upon adoption by the Board of this Resolution and shall attach to the property included on the Assessment Roll as of the prior January 1, the lien date for ad valorem taxes. (B) As to any Tax Parcel that is acquired by a public entity through condemnation, negotiated sale or otherwise prior to adoption of the next Annual Assessment Resolution, the Adjusted Prepayment Amount shall constitute a lien against assessed property equal in rank and dignity with the liens of all state, county, district or municipal taxes and other non-ad valorem assessments. Except as otherwise provided by law, such lien shall be superior in dignity to all other liens, titles and claims, until paid. The lien shall be deemed perfected upon adoption by the Council of the Annual Assessment Resolution and shall attach to the property included on the Assessment Roll upon adoption of the Annual Assessment Resolution. SECTION 7. COLLECTION OF ASSESSMENTS. The Assessments shall be collected pursuant to the Uniform Assessment Collection Act. Upon 4 adoption of this Resolution, the County Administrator shall cause the certification and delivery of the Assessment Roll to the Tax Collector by September 15, in the manner prescribed by the Uniform Assessment Collection Act. The Assessment Roll, as delivered to the Tax Collector, shall be accompanied by a Certificate to Non-Ad Valorem Assessment Roll in substantially the form attached hereto as Appendix C. SECTION 8. EFFECT OF RESOLUTION. The adoption of this Final Assessment Resolution for Fiscal Year 2013-2014 shall be the final adjudication of the issues presented herein for the Assessments for the Fiscal Year commencing October 1, 2013, unless proper steps shall be initiated in a court of competent jurisdiction to secure relief within twenty (20) days from the date of this Final Assessment Resolution. SECTION 9. ASSESSMENT NOTICE. The County Administrator is hereby directed to record this Final Assessment Resolution for Fiscal Year 2013- 2014 as notice of the Assessments in the Official Records Book in the office of the Okaloosa County Clerk of Courts. The Assessment Roll shall be retained by the County Administrator and shall be available for public inspection. SECTION 10. SEVERABILITY. If any clause, section, or other part or application of this Resolution is held by any court of competent jurisdiction to be unconstitutional or invalid, in part or application, it shall not affect the validity of the remaining portions or application of this Resolution. SECTION 11. EFFECTIVE DATE. This Resolution shall take effect immediately upon its adoption. 5  DULY ADOPTED THIS ____ DAY OF ______________, 2013. BOARD OF COUNTY COMMISSIONERS OF OKALOOSA COUNTY, FLORIDA (SEAL) By:_____________________________ Chairman ATTEST: By:_____________________________ Don Howard, Clerk 6  APPENDIX A PROOF OF PUBLICATION  APPENDIX B ASSESSMENT ROLL  APPENDIX C FORM OF CERTIFICATE TO NON-AD VALOREM ASSESSMENT ROLL  CERTIFICATE TO NON-AD VALOREM ASSESSMENT ROLL I HEREBY CERTIFY that, I am the County Administrator of Okaloosa County, Florida, or an authorized agent of Okaloosa County, Florida (the "County"); as such I have satisfied myself that all property included or includable on the non-ad valorem assessment roll for beach restoration within the Okaloosa County Beach Restoration Project Municipal Services Benefit Unit (the "Non-Ad Valorem Assessment Roll") for the County is properly assessed so far as I have been able to ascertain; and that all required extensions on the above described roll to show the non-ad valorem assessments attributable to the property listed therein have been made pursuant to law. I FURTHER CERTIFY that, in accordance with the Uniform Assessment Collection Act, this certificate and the herein described Non-Ad Valorem Assessment Roll will be delivered to the Okaloosa County Tax Collector by _________________, 2013. IN WITNESS WHEREOF, I have subscribed this certificate and directed the same to be delivered to the Okaloosa County Tax Collector and made part of the above described Non-Ad Valorem