Title
ORDINANCE NO. 24O-09-136: AN ORDINANCE 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 ISLES OF INVERRARY SAFE NEIGHBORHOOD IMPROVEMENT DISTRICT DESIGNATED AREA AS REFLECTED ON THE ANNUAL TAX BILL FOR COSTS AND EXPENSES ASSOCIATED WITH THE IMPROVEMENT DISTRICT; DECLARING A SAFE NEIGHBORHOOD SPECIAL ASSESSMENT FOR THE FISCAL YEAR 2025; PROVIDING FOR THE 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 NOT TO EXCEED NON-AD VALOREM SPECIAL ASSESSMENTS IN THE AMOUNT OF $500.00 AND AN AD VALOREM TAX LEVY IN THE AMOUNT OF TWO (2) MILLS FOR EACH INDIVIDUAL PARCEL OF LAND PER YEAR; PROVIDING FOR THE MAILING OF THIS ORDINANCE; 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?)
Ordinance required by Florida Statutes, Section 197.3632 in order to adopt, approve, and 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 Isles of Inverrary Safe Neighborhood Improvement District Area.
Need: (Why is there a need for this action?)
The City of Lauderhill is imposing a $500.00 non-ad valorem special assessment and 2 Mills per parcel per year to the properties located within the Designated Safe Neighborhood Improvement District Area. The Isles SND Advisory Board approved this recommended assessment for this Fiscal Year. 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 Safe Neighborhood Improvement District providing that owner’s within the designated District Area 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. This Ordinance approving, certifying and re-imposing the non-ad valorem special assessment was considered at a public hearing enabling members of the public to have their comments and objections considered which was held on September 14, 2024 prior to the consideration of the adoption of the first reading of this Ordinance. All owners were provided notice of the proposed assessment at the rate of $500.00 non ad-valorem special assessments and a tax levy of two (2) mills, and they were advised of the fact that they had a right to file written objections and to be heard at the public hearings. 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. The preliminary rate assessment was approved on July 9, 2024 via Resolution No. 24R-07-147.
Attachments: (Number all attachments consecutively)
1. Ex. A - Map of Area affected.
2. Ex. B - Schedule of Rates.
3. Certificate of Assessments.
4. Proof of Publication of Hearing and TRIM.
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)
Total Revenues in the estimated amount of $69,355.00 will be collected with this annual non-ad valorem special assessment. Additional revenues in an unknown amount may also be realized with the interest earned on the potential investment of these monies if permitted. In addition, ad valorem taxes in the amount of 2 mills are proposed which would raise additional revenue in the estimated amount of $22,585.00. The total anticipated revenue expected to be collected would be $91,940.00. These figures take into account the discount for early payment.
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