Title
RESOLUTION NO. 24R-09-177: A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF LAUDERHILL, FLORIDA, ADOPTING, APPROVING, CERTIFYING AND RE-IMPOSING THE UNIFORM METHOD FOR COLLECTING NON-AD VALOREM SPECIAL ASSESSMENTS LEVIED WITHIN THE MANORS OF INVERRARY SAFE NEIGHBORHOOD IMPROVEMENT DISTRICT DESIGNATED AREA AS REFLECTED ON THE ANNUAL TAX BILL FOR COSTS AND EXPENSES ASSOCIATED WITH THE IMPROVEMENT DISTRICT; CERTIFYING THE FINAL ASSESSMENT ROLL; DECLARING SPECIAL ASSESSMENTS FOR THE FISCAL YEAR 2025 PROVIDING FOR RE-IMPOSITION OF ANNUAL BILLING ON THE TAX BILL FOR THE ACTUAL COSTS AND EXPENSES FOR THE IMPROVEMENT DISTRICT DESIGNATED AREA; STATING A NEED FOR SUCH LEVY TO COVER THE ACTUAL COSTS ASSOCIATED WITH THE IMPROVEMENT DISTRICT; ALLOWING FOR INCREASES EQUIVALENT TO THE ACTUAL COSTS INCURRED; ADOPTING A TAX LEVY OF ZERO (0.0) MILLS A NON-AD VALOREM SPECIAL ASSESSMENT OF FIVE HUNDRED DOLLARS ($500.00) FOR THE CONDO I ASSOCIATION CATEGORY PARCELS; ADOPTING A TAX LEVY OF ZERO (0.0) MILLS A NON-AD VALOREM SPECIAL ASSESSMENT OF FIVE HUNDRED DOLLARS ($500.00) FOR THE CONDO XI ASSOCIATION CATEGORY PARCELS; ADOPTING THE TAX LEVY OF ZERO (0.0) MILLS AND A NON-AD VALOREM SPECIAL ASSESSMENT OF ZERO DOLLARS ($00.00) FOR THE MASTER ASSOCIATION; AND ADOPTING THE TAX LEVY OF ZERO (0.0) MILLS AND A NON-AD VALOREM SPECIAL ASSESSMENT OF ZERO DOLLARS ($00.00) FOR THE CONDO XII ASSOCIATION CATEGORY; PROVIDING FOR THE MAILING OF THIS RESOLUTION; PROVIDING FOR AN EFFECTIVE DATE.
Body
Request Action: (State the action requested of the Commission and why the action is necessary. What is the expected outcome of the action?)
Resolution required by Florida Statutes, Section 197.3632 in order to certify the assessment roll and re-impose the uniform method for collecting non-ad valorem special assessments on Annual Broward County Tax Bill for the costs and expenses associated with the operation of the Manors of Inverrary Safe Neighborhood Improvement District Area prior to September 15, 2024.
Need: (Why is there a need for this action?)
The City of Lauderhill is re-imposing non-ad valorem special assessments in the amounts voted upon at the public hearing per parcel per year based upon the designated categories broken down by building for the properties located within the Manors of Inverrary Designated Safe Neighborhood Improvement District Area. The Assessment Roll must be certified prior to September 15, 2024.
Summary Explanation/ Background: (Provide a summary/background of this agenda request)
The City Commission of the City of Lauderhill previously passed its Intent Resolution to impose the uniform method of collecting non-ad valorem special assessments for the costs and expenses associated with the operation of the Manors of Inverrary Safe Neighborhood Improvement District Area that owner’s would be billed a one-time lump sum figure on the owner’s annual tax bill that is sent by the Broward County Tax Collector. This non-ad valorem special assessment is authorized pursuant to Florida Statutes, Section 197.3632. A public hearing enabling members of the public to have their comments and objections heard was heard on September 12, 2024 at 5:45 p.m. prior to the consideration of the adoption of this Resolution and the first reading of the corresponding Ordinance. All owners were provided notice of the estimated assessment at the rate. The final rate to be assessed is: an assessment of Five Hundred Dollars and No Cents ($500.00) of non-ad valorem special assessments and zero (0.0) mills shall be assessed to just the Condo I category parcels; an assessment of Five Hundred Dollars and No Cents ($500.00) of non-ad valorem special assessments and zero (0.0) mills shall be assessed to just the Condo XI category parcels, and an assessment of ZERO Dollars ($00.00) of non-ad valorem special assessment and zero (0.0) mills to be levied to all members of the Master Association Category; and an assessment of ZERO Dollars ($00.00) of non-ad valorem special assessment and zero (0.0) mills to be levied to all members of the Condo XII Association Category. Notice was sent to each individual property owner within the Designated District Area via the TRIM Notice sent by the Broward County Appraiser’s Office. Notice was also published in the Newspaper providing the original estimated assessment rate that was approved via the Preliminary Rate Resolution No. 24R-07-146 adopted on July 9, 2024 and of the fact that they had a right to file written objections and to have their concerns addressed at the public hearings. The Advisory Board requested these assessments to these categories as indicated, which will be presented to the City Commission at the public hearing held on September 12, 2024 prior to adoption of this Resolution.
Attachments: (Number all attachments consecutively)
1. Ex. A - Map of Area affected.
2. Ex. B - Amended Schedule of Rates.
3. Certificate of Assessments.
4. Proof of Publication.
5. DR-420 Verification Form.
Cost Summary/ Fiscal Impact: (Include projected cost, approved budget amount and account number, source of funds, and any future funding requirements)
The amount of revenues to be collected will depend on the actual annual non-ad valorem special assessment rates that are assessed. Additional revenues in an unknown amount may also be realized with the interest earned on the potential investment of these monies if permitted. The revenue expected to be collected from Condo I is $240,560.00, from Condo XI is $71,295.00 and from the Master is Zero Dollars $0.00 and for Condo XII is $0.00. This takes into account the discount for early payments. The total anticipated revenue to be collected from Condo I and Condo XI combined is $311,855.00.
Master Plan: Explain how this Agenda item advances one or more objectives
Goal 1: Clean, Green Sustainable Environment
[ ] Increase mass transit ridership [ ] Reduce City energy consumption
[ ] Reduce water consumption
Goal 2: Safe and Secure City of Lauderhill
[ ] Crime in lower 50% in Broward [ ] Residents feel safe in neighborhood
[ ] Reduce emergency fatalities
Goal 3: Open Spaces and Active Lifestyle for all ages
[ ] Increase participation in youth sports [ ] Add new park land and amenities
[ ] Increase attendance at cultural programs and classes
Goal 4: Growing Local Economy, Employment and Quality of Commercial Areas
[ ] Increase commercial tax base [ ] Increase employment in Lauderhill businesses
[ ] Decrease noxious and blighted uses in commercial areas
Goal 5: Quality Housing at all Price Ranges and Attractive Communities
[ ] Neighborhood signs and active HOAs [ ] Housing & streets improved, litter reduced
[ ] Increase proportion of single family homes and owner occupied housing
Goal 6: Efficient and Effective City Government, Customer Focused & Values Diversity
[ ] Improves City efficiency [ ] Increase use of Information Technology
[X] Increases residents perception of Lauderhill as an excellent place to live