Okaloosa County BOCC — August 24, 2013 — reading text

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 Packet Pg. 25 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 Packet Pg. 26  APPENDIX A DESCRIPTION OF BOUNDARIES OF MSBU Packet Pg. 27  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 Packet Pg. 28  APPENDIX B FORM OF NOTICE TO BE PUBLISHED Packet Pg. 29  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 Packet Pg. 30  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 Destin Subarea of the MSBU located on the beach shall be within the Storm Damage Reduction Area, and subject to an additional assessment. A more specific description of the methodology is contained in the Funding Feasibility Study. Additionally, as the amount of the assessment varies among the benefited properties through the consideration of various factors, the maximum annual amount of the assessment for each property also varies. Therefore, the maximum annual assessment for each specific property is contained in the updated Assessment Roll for the Fiscal Year commencing October 1, 2013. The Funding Feasibility Study, the updated Assessment Roll, the MSBU Ordinance and all relevant County resolutions are available for inspection at the Office of the County Administrator, 1804 Lewis Turner Boulevard, Suite 400, Ft. Walton Beach, Florida 32547, and at the Emerald Coast Convention & Visitors Bureau, located at 1540 Miracle Strip Parkway, Ft. Walton Beach, Florida 32548. The County intends to finance the Destin Restoration Project over a period of eight years, commencing with the 2008 Fiscal Year. The assessments will be collected in eight annual assessments on the ad valorem tax bill, pursuant to section 197.3632, Florida Statutes, beginning in November 2008 and continuing annually thereafter for the remainder of the assessment period. Failure to pay the assessments will cause a tax certificate to be issued against the property which may result in a loss of title. Questions regarding the assessment and the process for collection may be directed to (850) 651-7131. OKALOOSA COUNTY, FLORIDA BOARD OF COUNTY COMMISSIONERS B-2 Packet Pg. 31  APPENDIX C FORM OF NOTICE TO BE MAILED (IF REQUIRED) Packet Pg. 32  FORM OF NOTICE TO BE MAILED (IF REQUIRED) ______________, 2013 Property Owner Name Property Address City ST Zip RE: Parcel Control Number: PIN Beach Restoration Municipal Service Benefit Unit Dear Property Owner: On December 4, 2007, the Okaloosa County Board of County Commissioners adopted Ordinance 07-71, as amended, creating the Okaloosa County Beach Restoration Project Municipal Services Benefit Unit (MSBU), which contains the Destin Subarea. The purpose of this MSBU is to provide for beach restoration in the Destin Subarea (Destin Restoration Project). The cost of the Destin Restoration Project will be funded by assessments against properties benefited by the Destin Restoration Project and by other revenues. The amount of the assessment for each parcel of property will depend on the benefits accruing to that 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 within the Destin Subarea of the MSBU will be included in the Recreation Area (REC Area) with a portion of the assessment costs allocated on a pro rata basis among the properties. Properties located on the beach within the Destin Subarea shall be included within the Storm Damage Reduction Area (SDR Area). Property within the SDR Area will be allocated a portion of the assessment costs based upon a point system which considers the above factors. The County intends to finance this assessment project. This will permit the costs attributed to your property to be amortized over the remainder of the total assessment period not to exceed eight (8) years beginning in 2008. The annual assessment on your property will include your share of principal, interest and collection costs. The maximum annual assessment proposed to be imposed on your property shall not exceed $______ . The County intends to include the annual assessments on your ad valorem tax bill to be mailed in November, 2013 and will continue annually thereafter. Failure to pay the assessments will cause a tax certificate to be issued against the property which may result in loss of title. The total C-1 Packet Pg. 33 proposed assessment to be collected on all properties within the Destin Subarea of the MSBU is $_____________, inclusive of all administrative costs and statutory discounts over the total eight (8) year assessment period for the project commencing in Fiscal Year 2008. The Board of County Commissioners will hold a public hearing at 6:30 p.m. or as soon