Okaloosa County BOCC — August 24, 2013 — reading text

Chairman Board of County Commissioners Formatted: Line spacing: single Packet Pg. 42  ORDINANCE _______ AN ORDINANCE RELATING TO THE OKALOOSA COUNTY MUNICIPAL SERVICES TAXING UNIT; AMENDING ORDINANCE NO. 84-19, AS CODIFIED IN APPENDIX D, ARTICLE XIV OF THE CODE OF OKALOOSA COUNTY; PROVIDING FOR THE LEVY OF AN AD VALOREM TAX WITHIN THE BOUNDARIES OF THE UNIT; PROVIDING FOR THE FUNDING OF CERTAIN PARKS; AUTHORIZING THE FUNDING OF OTHER PARKS AND RECEREATIONAL AREAS; AUTHORIZING THE FUNDING OF THE MANAGEMENT AND CONTROL OF STORM WATER; AUTHORIZING THE USE OF THE PROCEEDS OF THE MUNICIPAL SERVICE TAXING UNIT FOR SUCH OTHER ESSENTIAL FACILITIES AND MUNICIPAL SERVICES AS AUTORIZED UNDER SECTION 125.01 (1) (q), FLA. STAT. AS DETERMINED BY THE BOARD; PROVIDING AN EFFECTIVE DATE WHEREAS, the County previously entered into a Stipulation and Agreement to resolve various disputes with certain municipalities over the funding of certain roads, law enforcement activities and identified parks; WHEREAS, issues relating to law enforcement and roads were eliminated from the scope of the Stipulation and Agreement as a result of subsequent litigation; WHEREAS the County has continued to fund the parks identified within the Stipulation and Agreement with proceeds of the Okaloosa County Municipal Services Taxing Unit; WHEREAS, the County intends to fund additional municipal service within the Okaloosa County Municipal Services Taxing Unit; WHEREAS, Board determines that the provision of a storm water utility and parks and other recreational areas constitute essential facilities and municipal services as contemplated by section 125.01 (1) q, Fla. Stat. 1 Packet Pg. 43  BE IT ORDAINED BY THE BOARD OF COUNTY COMMISSIONERS OF OKALOOSA COUNTY, FLORIDA: SECTION 1. Creation, Boundaries. 1. This ordinance is enacted pursuant to and in accordance with the provisions of Chapter 125, Fla. Stat. 2. There is hereby created a municipal services taxing unit to be known as the Okaloosa County Municipal Services Taxing Unit, hereinafter referred to as the “Unit”, which shall consist of all of the unincorporated area of Okaloosa County within its boundaries. SECTION 2. Governing Body; Duties. The Board of County Commissioners of Okaloosa County, Florida, hereinafter referred to as the “Board”, shall be the governing body of the Unit. The Board shall determine each year the estimated costs of funding for the ensuring County fiscal year within the boundaries of the Unit. SECTION 3. Levy of Taxes; Collection. The Board of County Commissioners shall annually levy an ad valorem tax within the Unit to provide funding for the provision of those services and improvements as determined by the Board and which are authorize herein. The Board shall levy the ad valorem tax against the non-exempt assessed value of all real and tangible taxable property within the Unit. Said tax shall be levied and a budget prepared and adopted by the Board at the same time and in the same manner as the Board prepares and adopts its County annual budget and levies taxes as provided by law. Said taxes shall be assessed, levied, collected, remitted to and accounted for at the same time and in the same manner as the assessment, levy, collection, remittance and accountability of taxes by said Board as provided by law. 2 Packet Pg. 44 SECTION 4. Authorized Purposes. The proceeds of the ad valorem tax authorized herein shall be utilized for the following purposes: 1. To provide for the maintenance and operations of those parks identified in a certain Stipulation and Agreement entered into by the County on February 14, 1984, consisting of Taylor Park (Destin Park), Meigs Park, Longwood Park, South Avenue Park, Oak Grove River Park, Lang Road Park, Seminole Park, and Milligan Yellow River Park; 2. To provide services and improvements for such other parks and recreational areas within the Unit as determined by the Board; 3. To provide services and improvements related to the management and control of storm water and a storm water utility within the Unit as determined by the Board; and 4. To provide for such other essential facilities and municipal services within the Unit as authorized by section 125.01 (1) (q), Fla. Stat. and approved by the Board. SECTION 5. Reimbursement of Administrative Costs. All costs and expenses incurred by the County or any Constitutional Office in the administration of this Ordinance may be reimbursed by the Unit. SECTION 6. Effective Date. This Ordinance shall become effective immediately upon adoption and filing as provided by law. 3 Packet Pg. 45 PASSED AND ADOPTED in Regular Session this _____ day of August, 2013. BOARD OF COUNTY COMMSSIONERS OF OKALOOSA COUNTY, FLORIDA ATTEST: _________________________ ______________________________ DON HOWARD, DON R. AMUNDS, Clerk of Court Chairman 4 Packet Pg. 46 Packet Pg. 47 Packet Pg. 48 Packet Pg. 49 Packet Pg. 50 Packet Pg. 51 Packet Pg. 52 Packet Pg. 53 Packet Pg. 54 Packet Pg. 55 Packet Pg. 56 Packet Pg. 57 Packet Pg. 58 Packet Pg. 59 Packet Pg. 60 Packet Pg. 61 Packet Pg. 62 Packet Pg. 63 Packet Pg. 64 Packet Pg. 65 Packet Pg. 66 Packet Pg. 67 Packet Pg. 68 Packet Pg. 69 Packet Pg. 70 Packet Pg. 71  MSBU/MSTU Authorized by Florida Statute Chapter 125.01 • 125.01(1)2(q) - authorizes the BCC to provide for the establishment, merging, or abolishment of municipal services taxing (MSTUs) or benefit units (MSBUs) on any part or all of the unincorporated area of the county • 125.01(1)2(r)– Authorizes the levy of taxes within a MSTU • 125.01(1)2(r)- No referendum required for ad valorem taxes within MSTU • 125.01(2) – BCC is the governing body of MSTU or MSBU Packet Pg. 72  BACKGROUND OF MSTU • Ordinance 84-19 Created MSTU • Ordinance 84-19 MSTU originally provided funding for – Parks, Roads and Law Enforcement – Law Enforcement and road funding requirements were eliminated from the Stipulation and Agreement as a result of a subsequent court case • 1986 – Millage assessment began to fund Unincorporated Parks • 2003 – Parks Master Plan adopted • MSTU currently operates with a 65%/35% general fund split for County Parks Budget Packet Pg. 73  COUNTY PARKS GENERAL FUND IMPACT $1,400,000 County Parks $1,200,000 General Fund Contribution $1,000,000 TDD Contribution $800,000 $600,000 $400,000 $200,000 $0 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2013 TDD CONTRIBUTION - $428,126 2014 TDD CONTRIBUTION - $411,797 Packet Pg. 74  UNINCORPORATED PARKS - MSTU $5,000,000 $4,500,000 $4,000,000 Cash $3,500,000 Reserves $3,000,000 Annual Revenue $2,500,000 Operational $2,000,000 Budget $1,500,000 $1,000,000 $500,000 $0 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 Packet Pg. 75  $1,200,000 $1,600,000 $400,000 $800,000 $0 2001 0.1327 $431,486 2002 $483,473 2003 0.1327 $511,200 2003 – Parks Master Plan Adopted 2004