HomeMy WebLinkAboutR-2003-108 agreements w William Markham BC Property Appraiser Non Advalorem Tax roll Assessment1 RESOLUTION NO. 2003-108
A RESOLUTION OF THE CITY OF DANIA BEACH, FLORIDA, APPROVING
THREE (3) AGREEMENTS BETWEEN WILLIAM MARKHAM, BROWARD
COUNTY PROPERTY_ APPRAISER, AND THE CITY OF DANIA BEACH TO
PERFORM NON-AD VALOREM ASSESSMENT BILLINGS FOR THE CITY'S
SOLID WASTE; FIRE SERVICES AND STORMWATER PROGRAMS;
PROVIDING THAT WILLIAM MARKHAM, BROWARD COUNTY PROPERTY
APPRAISER, SHALL CREATE AND MAINTAIN A NON-AD VALOREM TAX
ROLL AND ISSUE ANNUAL ASSESSMENT NOTICES THROUGH THE TRIM
NOTICE PROCESS FOR THE CITY'S NON-AD VALOREM ASSESSMENTS;
PROVIDING FOR CONFLICTS; FURTHER, PROVIDING FOR AN EFFECTIVE
DATE.
WHEREAS, in 1995 the City of Dania Beach elected to use the Uniform Method of
Collecting non-ad valorem special assessments through the Broward County Tax
Collector's office in accordance with Florida Statute 197.3632,
WHEREAS, the City has engaged Government Services Group (GSG) to perform
the services of maintaining the tax roll and issuing annual notices to property owners
regarding the non-ad valorem assessments, and
WHEREAS, William Markham, Broward County Property Appraiser, can also
perform the same functions as GSG at a more compatible cost;
NOW THEREFORE BE IT RESOLVED BY THE CITY COMMISSION OF THE CITY
OF DANIA BEACH, FLORIDA: '
Section 1. That the three (3) Agreements between William Markham,
Broward County Property Appraiser, and the City of Dania Beach for the performance
of non-ad valorem assessment billings for the City's Solid Waste, Fire Services and
Stormwater Programs, in substantial form as Exhibit "A" "B" and "C", attached, are
approved and the proper city officials are authorized to execute them.
.Section 2. That the agreements with William Markham, Broward County
Property Appraiser's office, shall include the creation and maintenance of a non-ad
valorem tax roll for the purpose of levying non-ad valorem assessments and the
issuance of the annual notices to property owners through the TRIM notice process.
1 RESOLUTION NO. 2003-108
I�
.Section 3. That the City Manager and City Attorney are authorized to make
® minor revisions to the Agreements as are deemed necessary and proper for the best
interests of the City.
Section 4. That all resolutions or parts of resolutions in conflict with this
resolution are repealed to the extent of such conflict.
Section 5. That this resolution shall be in force and take effect immediately
upon its passage and adoption.
PASSED and ADOPTED this 13th day of May, 2003.
4
136TA ON
MAYOR— COMMISSIONER
ATT ST- ROLL CALL:
COMMISSIONER CHUNN - YES
COMMISSIONER FLURY - YES
CHARLENE JOH ON COMMISSIONER MIKES - YES
CITY CLERK VICE MAYOR MCELYEA - YES
MAYOR ANTON - YES
® APPROVED AS TO F RM AND CORRECTNESS:
BY:
THOMA8 J. A SBRO
CITY ATTORNEY
2 RESOLUTION NO. 2003-108
AGREEMENT made this day of , between WILLIAM
MARKHAM, as Broward County Property Appraiser("Markham"), and The City of
7 �Xli�� �c� , Florida, a municipal corporation, ("City").
1. City desires to developd implement a non-ad valorem an p assessment roll for the year
_Z��and succeeding years, to provide funds from property owners within the City for solid waste
services. The City desires to use the services of Markham to create and maintain a non-ad
valorem tax roll, and Markham is prepared to do so on behalf of City. Each party represents that
it has satisfied all conditions precedent necessary to enter into this agreement.
2. Markham agrees to perform the following services for City:
A. Create a Non-Ad Valorem Assessment Roll for the City for the year Zand
each succeeding year until this agreement is terminated by either of the parties pursuant to
Paragraph 11 below, using data presently in his computer as to the property characteristics the
City intends to use for purposes of levying the non-ad valorem assessments. Should the City
desire to use additional property characteristics than those already in the computer records,
Markham will advise City whether this is possible. when it can be accomplished, and the cost of
so doing.
B. Provide the City with an annual preliminary estimate of each type of property
within the City (e.g., single family residential, vacant land, condominium, etc.) for the City's
planning purposes in establishing its non-ad valorem assessments.
C. Receive from the City its preliminary non-ad valorem assessment levy for each
type of property and preliminarily extend that amount against each parcel of real property within
the City.
D. Furnish the City with a computer-readable data file in ascii format of the Non
Ad Valorem Roll when such preliminary amounts have been extended.
E. Include the City's non-ad valorem assessment in the TRIM notice sent to the
City's property owners in August at least 20 days in advance of the City's scheduled public
hearing in September. The City shall notify Markham of the proposed date of the scheduled
public hearing by July 31, and Markham shall let the City know immediately if the 20-day
advance notification requirement cannot be met for said proposed scheduled public hearing.
F. Receive from the City corrections to the roll and update the Non-Ad Valorem
Assessment Roll with the chanced and corrected information.
G. Deliver the City's Uniform Non-Ad Valorem Assessment Roll to the Broward
County Revenue Collector's office so that the tax bills mailed on or about November 1 will
include the amount for the City's assessment levies.
3. City agrees to perform the following acts in connection with this agreement:
• A. Advise the property owners within the City in an appropriate and lawful
manner of the City's intention to utilize the uniform non-ad valorem assessment method
described in Sections 197.3631 through 197.3635, Florida Statutes. Carry out its responsibilities
under said sections.
B. Timely provide the Property Appraiser with information required to prepare
the Uniform Non-Ad Valorem Assessment Roll.
C. Establish an appropriate appeal process for property owners who wish to
contest the classification of their property or amounts of uniform non-ad valorem assessments.
D. Advise the property owners within the City as appropriate that the Property
Appraiser's office is acting in a ministerial capacity for the City in connection with the non-ad
valorem assessments.
E. Timely pay the Property Appraiser the necessary administrative costs incurred
in carrying out his functions under this agreement, including but not limited to those costs
associated with personnel, forms, supplies, data processing, computer equipment, postage if
necessary, and programming.
4. The parties understand that the Property Appraiser's best estimate of set up costs for
• the year:W3 are $.30 per parcel of real estate (folio number) and that estimated annual
maintenance costs are $.15 per parcel for each succeeding year. Should the estimated annual
maintenance costs be foreseen to increase in subsequent years, the Property Appraiser will
provide written notice of such estimated increased maintenance costs prior to January 1 of the
year in which the estimated costs will apply. The parties understand that this estimate does not
include any amounts for extraordinary programming or other services required by the City.
For purposes of this agreement, "extraordinary programming" shall mean the creation of
customized computer programs, assessment calculation routines or creation of data not normally
used by the Property Appraiser. The parties acknowledge that the City has a sophisticated
computer system, and that the use of extraordinary programs or creation of data not normally
used by the Property Appraiser is not anticipated. However, in the event that the use of
extraordinary programming or creation of such data is required, the Property Appraiser shall
estimate the cost of such programming or creation of such data and inform the City of such cost
in writing in advance. The Property Appraiser will not engage in such extraordinary
programming nor creation of such data without prior written approval from the City.
5. The specific duties to be performed under this agreement and their respective
timeframes are contained in Attachment 1 which is incorporated herein by reference.
6. This agreement constitutes the entire agreement of the parties and can only be
• modified in writing.
7. Neither party may assign his or its obligations under this agreement.
8. This agreement is governed by and construed in accordance with Florida law. Any
and all legal action necessary to enforce this agreement will be held in Broward County, Florida.
No remedy herein conferred upon any party is intended to be exclusive of any other remedy, and
each and every such remedy shall be cumulative and shall be in addition to every other remedy
given hereunder or now or hereafter existing at law or in equity or by statute or otherwise. No
single or partial exercise by any party of any right, power, or remedy hereunder shall preclude
any other or further exercise thereof.
9. All parts of this Agreement not held unenforceable for any reason shall be given full
force and effect.
10. All communications required by this agreement shall be in writing and sent by first
class mail or facsimile to the other party. Notices to the City shall be addressed to the City
Manager at:
Facsimile:
Notices to the Property Appraiser shall be addressed to:
115 South Andrews Avenue, Room 111
Fort Lauderdale, Florida 33301
Facsimile: (954) 357-8474 and Wood & Stuart, (954) 764-5734
11. TERMINATION This Agreement may be terminated by either party upon written
notice by the terminating party to the other party. providing for termination for the succeeding
year. Such notice shall be sent no later than January 1 of the succeeding year. Markham will
perform no further work after the written termination notice is received. If any work is in
progress at the time of notice of termination, any and all work. documents. reports, non-ad
valorem assessment rolls prepared up to the date of termination shall be submitted to the City.
DATED this day of'��%
•
WILLIAM MARKHAM, as
Broward County Property Appraiser
By:
CITY 0FD A IA BE H ATTEST
By: By:
BOB ANTON, MI
OR-COMMISSIONER CHARLENE JO ON, CITY CLERK
CITY OF DANIA BEAC , amunicipal
corporation of the St Florida
By•
AN T , CITY MANAGER
Approved as to form and legality for the use
and reliance of t1x City of Dania Beach, Florida, only.
•
THOM S J. NSBR , CITY ATTORNEY
ATTACHMENT 1
CITY OF DANIA BEACH, FLORIDA
CALENDAR FOR IMPLEMENTATION OF SOLID WASTE SERVICES ASSESSMENT
l. Appraiser to provide the City with an electronic On or prior to June 1
file that includes owner name, property address and folio ID,
property classifications, square footage of
non-residential property, and number of units for residential
property.
The file shall be in an ascii file or any kind of database
(DBF) file and shall include a file layout of all data fields, as
well as a description of all County codes.
2. Appraiser certifies City's taxable value By July 1
3. City reviews assessment data (unit counts, square footage From June 1 to no
amounts, property classifications) provided by the Assessor later than July 31
for correctness, as this data determines the assessment
® amount. The City notifies the Appraiser of all corrections.
Once the City calculates its preliminary solid waste
assessment rates and if the rates are different from existing
rates, the Appraiser provides a recap of revenues to be
generated based on the new rates, or if necessary re-runs the
assessment data file with the new rates for the City so that
the City can verify that expected revenues will be attained.
4. City adopts its preliminary millage rate and preliminary non-ad No later than
valorem solid waste assessment rates. The City adopts an August 4
Initial Assessment Resolution for the solid waste assessment
program.
5. City provides the Appraiser with its preliminary adopted non- No later than
ad valorem solid waste assessment rates (if changed), as well August 4
as with the date, time and place of the public hearing and any
other information necessary to be placed on the TRIM notice.
6. Appraiser sends TRIM notices including the non-ad valorem Early to mid-August
solid waste assessment to all City property owners. The but in no event later
TRIM notice must be sent out by August 24 at the latest to than August 24
• allow for 20-day notice of the required public hearing. The City
also advertises the public hearing in the newspaper.
7. City addresses property owner questions and appeals, and September
provides the Appraiser with any corrections as soon as
possible.
8. City holds its public hearing on the non-ad valorem solid September
waste assessment and adopts a Final Assessment Resolution.
City has been holding this public hearing simultaneously with
its budget hearing.
9. Certification by the City in conformance with F.S.197.31632. No later than
City provides to the Appraiser a certified copy of the resolution 3 days after adoption
adopting the City's final non-ad valorem solid waste of final resolution
assessment rates.
10. Appraiser delivers the City's non-ad valorem solid waste At the same time
assessment rolls to the Revenue Collector. of ad valorem tax
roll certification
• 11. Appraiser provides to the City a duplicate file of the non-ad 30 days after
valorem assessment roll as delivered to the Collector as the delivering non-ad
final record of current year solid waste assessments. valorem assessment
roll to the Revenue
Collector
•
Agenda Request Form
City of Dania Beach
e7Agenda Item.
Date of Commission meeting: 5/13/2003
Description of Agenda Item: Interlocal Agreements with Property Appraiser's Office
Commission action being requested:
Adopt Resolution or Ordinance ® Expenditure ❑ Award BID/ RFP ❑
Presentation ❑ General approval of item ❑ Continued from meeting
r ..
Summary explanat on and background { ,
For the past few years, the City engaged Government Service Group to perform the non-ad valorem
assessments billings and calculations. For FY 2003, GSG did not perform any revised calculations
for the assessments (fire, solid waste and stormwater). They only performed the update of the tax
roll and the billing process for a cost of$32,500. Staff is recommending to engage Property Appraiser's
Office to perform the billing beginning FY 2004.
A#tached ezhitii#s a`nd acltlitional backu rnatenals Please list
. m _..,.....��..'A ,�... �.. p�.._... �.w... ..; } ..._�
Staff memo
Resolution
Agreements
For purchasing requests ONLY
Department: Amount:
Fund: General: ❑ Water: ❑ Sewer: ❑ Stormwater: ❑ Grants: ❑ Capital: ❑
Account Name: Account Number:
Submitted by: Patricia Varney Date: 4/30/2003
Department Director: Date:
Admin. Services Director: Date:
• Finance Director: Patricia Varney Date: 4/30/2003
City Manager: Ivan Pato Date: 4/30/2003
• = CITY OF DANIA BEACH
DEPARTMENT OF FINANCE
MEMORANDUM
TO: Ivan Pato Memo: DFA-03-021
City Manager
FROM: Patricia Varney
Director of Finance
DATE: April 29, 2003
SUBJECT: Agreements with Property Appraiser's Office
Issue
To enter into an agreement with Property Appraiser's Office for uniform billing of Fire
Assessment, Stormwater and Solid Waste
• Explanation
The City of Dania Beach in 1995 passed a resolution electing the use of a uniform
method of collecting all non-ad valorem special assessments through Broward
County Tax Collector's Office. During these years, the City engaged Government
Services Group (GSG) to perform the billing. For Fiscal Year 2003, prior to my
arrival, the City approved a contract with GSG in the amount of $45,000. Upon my
arrival and review of the work performed by GSG, fees structure of the above
assessements were not reviewed, updated or recalculated, and the cost was then
reduced to $32,500.
For fiscal year 2004, Finance is in the process of performing the calculation of the
fire assessment and will be bringing the proposal and methodology to the
Commission in early June. Public Utility Management and Planning Services Inc.
has been engaged to perform the calculation of the Stormwater fees in the amount
of $12,000.
Recommendation
Finance is recommending to engage the Property Appraiser's Office to perform the
billing process. The cost is $.30 per folio number, per assessment for the first year, and
• $.15 for each succeeding year. Based on the information provided by GSG, there is
approximately 24,000 assessement billings. The total cost charged by Property
GARESOLUTIONS 2002-2003\Memo from Finance DFA-03-021 Uniform billing William Markham BC Assessments.doc 1
0 Appariser's Office will be $7,200 for the first year and $3,600 for the second year and
thereafter. This will generate a savings to the City in the amount of$25,300 in FY 2004
and$28,900 thereafter.
•
GARESOLUTIONS 2002-2003\Memo from Finance DFA-03-021 Uniform billing William Markham BC Assessments.doc 2