Okaloosa County BOCC — August 24, 2013 — Ord84-19 — reading text

JOHN R. COWD ATTORNEY aT Lay P.O. BOK 20g ‘SHALIMAR, FLORIDA, 92879 ORDINANCE NO. 84~19 AN ORDINANCE ESTABLISHING THE OKALOOSA COUNTY . MUNICIPAL SERVICES TAXING. UNIT FOR ALL.OF THE | “UNINCORPORATED AREAS OF OKALOOSA COUNTY; PRO- . VIDING FOR THE FUNDING OF CERTAIN PARKS AND ° DAW ENFORCEMENT FUNC'TIONS WHICH PROVIDE NO .REAL, AND, SUBSTANTIAL .BENEFIT TO THE RESIDENTS . . “OF THE INCORPORATED AREAS; PROVIDING FOR THE IMPOSITION .AND COLLECTION OF A MILLAGE LRVY TO FUND SAID SERVICES THEREBY’ REDUCING THE MILLAGE .LEVY.WITHIN THE INCORPORATED AREAS ;..PROVIDING | “PENALTIES FOR NON-PAYMENT; PROVIDING AN . EFFECTIVE DATE; AND REPEALING ALL,.ORDINANCES .OR “RESOLUTIONS IN CONFLICT HEREWITH, fHEREAS ,“ Okaloosa county ‘has been involved in extensive liti~ gation with varius municipalities over the issie of dual taxation snd . . . WHEREAS, the paxties entered into a Stipulation and Agreement séttling ‘the majority of the isstes involved in that litigation a which was approved by the court in its Final Judgment of February 14, 1984, and se . WHEREAS, the aforesaid Stipulation and Final Judgment require the establishment of municipal service taxing units in the unin- corporated aréds of Okaloosa County for the funding of certain law enfotcamant functions and the maintenance of ‘certain parks which do not providé a real and substantial ‘benefit to the residents of the incorporated areas. BE iT ORDAINED BY THE BOARD OF COUNTY COMMISSIONERS oF OKALOOSA COUNTY, FLORIDA: SECTION 1. Creation, Boundaries. : i. this.ordinance is enacted pursuant to and in accord- ance-with the provisions of 8 125.61(1) (q), -8_ 125.01(2), and 8s 125.0146) (a), Florida Statutes. clot .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", for the purpose of providing. funding for the maintenance and operation of those parks recited in. Section.I of the Stipulation And Agreement, a copy of which is attached, hereto. and made. by reference a.part hereof, which do not provide a real and substantial benefit to the residents of the municipalities, and for the funding of those law THA BL Owe eux 204 Aingan Teoma, 22579 enforcement functions which do ‘not provide a real and substantial benefit to the residents of the municipalities in accordance with the formula established in Section III of the Stipulation and Ayreenent, a copy of which is attached hereto and by reference made a part hereof. All‘of the unincorporated areas of Okaloosa County shall be included in and camprise the District, SECTION 2. Governing Body; Duties. The Board of County Commissioners of Okaloosa County, Plorida; hereinafter referred to as the "Board", shall ke the | governing bedy of the Unit. “fhe Board shall determine each year” the estimated costs of funding for the ensuing County Fiscal year within the boundaries of the Unit. SECTION 3. Levy of Taxes; Collection. The Board of County Commissioners shall annually levy a tax adequate to provide funding for the Unit against the non exempt assessed value of property within the Unit. Said tax shall be levied and a budget prepared and adopted by the Board at the same time anj 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, collacted, 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 Beard as provided by law. SECTION 4. Disposition of Proceeds from Levy of Taxes. These funds obtained from the tax levy of the Unit shail be utilized for providing the services within the Unit and shall result in the reduction of the County millage Levy within the in- corporated areas not receiving a real and substantial benefit from the services. SECTION 5. Effective Date, This Ordinance shall become effective immediately upen adoption and filing as provided by law. 4 _ _ JOHN R. DOWD. ATTORNEY AY LAW P.O. BOX 404 SHAUMAR, FLORIDA, 92879 ADOPTED in regular session this the 12th day of June, , 1984, ; yaitlbing. sealeih OKALOOSA cophity’y, _ YQ, subdivision: of | Bhs Florida y By: Lc: OUN '¥ .OF OKALOOSA) | wy NEWMAN c. _ BRACKIN, Clerk of the circuit court ‘and. ex= officio. Clerk. of the Board of county Commissioners in and for the, County. | and State, aforesaid, do hereby certify that ‘the. fore~ going is a true and correct CORY of an ordinance which was duly passed and adopted at a regular meeting of the Board of County Commigsioners on the 12th day of June ” 1984, cand appears on, record din, my, office. a aN WITNESS WHEREOF , I hereunto get my hand 1 and affehal, toh se Isieeee * 863 a this. | the Igew day of June , 1984. /_ NEMA C.. BRACK. ““elerk of the > CAERS ¥ al STIPULATION AND AGREEMENT The Parties hereto, Okaloosa County and the cities of Fort Walton Beach, Crestview, and Valparaiso, do hereby covenant, agree, and stipulate that each of then desires to amicably settle that certain lawsuit styled City of Fort Walton Beach, et al, vs. Okaloosa County, Nurber 81-199, and finally dispose of the issues involved therein, through the establishment of the tenns of this agreement and the formilas contained herein with regard to all future years. The Parties further agree that this Stipulation and Agreement shall be’ incorporated into and became a part of the Final Judgment to be entered in the previously-referenced case, and as a part of such Final Judgment, if shall be binding on the Parties hereto for all future years, except if legislation addressing the issue or issues of double taxation ‘or the budgetary process of the county or cities, is substantially modified or amended, or the parties mutually agree to a modification of this agreement. WHEREFORE, in consideration of the mutual covenants and agreements contained herein, the Parties Stipulate and Agree as follows: I. PARKS AND RECREATION The Parties agree that the following parks do not provide "real and substantial benefit" to the cities of Fort Walton Beach, Crestview, and Valparaiso: 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. The County agrees that it will establish municipal service taxing units (MSTU'S) for each of said parks begimning with fiscal year 1984-85, and that each year thereafter the cost of maintenance and operation of all such parks shall be financed from funds generated fran the imposition of ad valoren property tax, special assesanents, or service charges, as Okaloosa County may determine, The cities stipulate and agree that the following parks are of real and substantial benefit to the persons and property within the incorporated limits of said three cities: Ross Marler Park (a/k/a Brooks Bridge), Little League Park, Shoal River Wayside Park, County ine Park, Blackwater River Park, Newnan C, Brackin Wayside Park and John Beasley Park, i II. COUNTY ROAD MAINTAINANCE AND TRANSPORTATION Based on maps reviewed by the Okaloosa County Road Department staff, and the attorneys representing the Parties, the Parties have agreed on certain roads which have been marked in red pencil on a map of the County, which such roads do not provide a “real and substantial benefit" to the residents of the cities of Fort Walton Beach, Crestview, and Valparaiso. It is agreed that the above mentioned maps has been Signed by each attorney and will be retained in a place designated by the County, The County Road Depariment staff, pursuant to the instruction of counsel for the Parties and Mr, David Heinrich, have calculated the amount of funds expended for maintenance of such roads, Based on this calculation it has been determined that 63.4 percent of the expenditure for the maintenance of roads involves roads from which the residents of the three cities receive no "real and substantial benefit", and 36.6 percent of such expenditures involve roads which serve both residents in the unincorporated of the County and residents within the three cities. The Parties stipulate and agree that this 63.4 percent ratio shall be used in all future years to establish the ratio and proportion of the County Road Department budget which does not provide a "real and substantial benefit" to the residents of the cities of Fort Walton Beach, Crestview, and Valparaiso, unless additional areas are incorporated. The Parties further stipulate and agree that this same 63.4 percent ratio shall be applied against all related services and appropriations such as? a) Equipnent maintenance; b) Fuel and equipment; ¢) Gas and oil; and a) Equipment purchase. . The Parties further stipulate and agree that in calculating the cost for maintenance of roads, such camputation shall include materials, labor, and all indirect costs. Each year this ratio shall be applied to establish the dollars budgeted which do not provide a "real and substantial benefit" to the residents of the three cities. = — Each year, based on the County ad valorem property tax rolls, the total non-exempt assessed value of all the property in the County and the total non-exempt assessed value within all of the cities in the County shall be determined. A ratio shall then be established to reflect the ratio of the total non-exempt assessed value within all cities to the total non-exempt assessed value throughout the County. Such ratio shall then be multiplied by the monies budgeted for road maintenance and related costs which does not benefit residents of the cities in accordance with the formula heretofore established. Then the total non-exempt assessed value of property within each of the three cities shall be determined and a percentage ratio shall be calculated to determine the ratio of the non-exempt assessed value of property within each of said cities campared to the total non-exempt assessed value for all cities. This ratio shall then be utilized to determine the entitlement of each individual city. Examples of this formula and its mechanism is attached hereto as Exhibit A for the fiscal year 1983 through 1984, Mathematical error my iby adjusted, For the current fiscal year and budgetary period, October 1, 1983, to Septerber 30, 1984, the County agrees to provide services to be Iperformed on streets, roads, and/or road maintenance projects to be designated by each of the three cities. Beginning with fiscal year 1984-85, the Parties agree that the Inechanisn to be used for alleviating double taxation shall be through the following: (a) Establishment of an MSTU, leving taxes or assessments therein equivalent to the guaranteed amounts which would be received by the ities pursuant to this formula and a reduction of taxes within the ities of a jike amount; or (b) A remittance to the cities in accordance with the formula herein established; or (c) The’ furnishing of services of a value equivalent to the dollar value established by the formula herein which will be provided at a unit bost and/or job cost canputed in accordance with the formula utilized for calculating costs of projects in the unincorporated area; or {d) A cambination of these methods. The election of these methods shall be at the discretion of the hagveerent With regard to calculating the value of the services to be furnished by the county, it is expressly understood and agreed that the county's cost for services performed in the cities shall not exceed its cost for like services performed in the unincorporated area. In the event any city does not require services by the county during any fiscal year, the county agrees to equitably address this issue. urther expressly agreed and understood that this Stipulation and Agreement, as relates to road funding, shall be null and void if the state or federal legislation addressing road funding is