HomeMy WebLinkAboutCity of Tamarac Ordinance O-1999-012Temp. Ord. #1853, May 27, 1999
Revision #2, June 11, 1999
Page 1 of 28
CITY OF TAMARAC, FLORIDA
ORDINANCE NO. 0-99-_a-
AN ORDINANCE OF THE CITY COMMISSION OF THE CITY
OF TAMARAC, FLORIDA, RELATING TO CAPITAL
IMPROVEMENTS AND RELATED SERVICES PROVIDING A
SPECIAL BENEFIT TO LOCAL AREAS WITHIN THE CITY;
PROVIDING FOR TITLE AND CITATION; PROVIDING
DEFINITIONS; PROVIDING FOR THE CREATION OF
ASSESSMENT AREAS; AUTHORIZING THE IMPOSITION
AND COLLECTION OF SPECIAL ASSESSMENTS TO FUND
THE COST OF CAPITAL IMPROVEMENTS AND RELATED
SERVICES PROVIDING A SPECIAL BENEFIT TO LOCAL
AREAS WITHIN THE CITY; ESTABLISHING PROCEDURES
FOR NOTICE AND ADOPTION OF ASSESSMENT ROLLS
AND FOR CORRECTION OF ERRORS AND OMISSIONS;
PROVIDING THAT ASSESSMENTS CONSTITUTE A LIEN
ON ASSESSED PROPERTY UPON ADOPTION OF THE
ASSESSMENT ROLLS; ESTABLISHING PROCEDURES AND
METHODS FOR COLLECTION OF ASSESSMENTS;
AUTHORIZING THE ISSUANCE OF OBLIGATIONS
SECURED BY ASSESSMENTS; PROVIDING FOR VARIOUS
RIGHTS AND REMEDIES OF THE HOLDERS OF SUCH
OBLIGATIONS; PROVIDING THAT SUCH OBLIGATIONS
WILL NOT CREATE A GENERAL DEBT OR OBLIGATION OF
THE CITY; PROVIDING FOR CODIFICATIONS; PROVIDING
FOR CONFLICTS; PROVIDING FOR SEVERABILITY; AND
PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, the City of Tamarac may construct, or cause to be constructed, capital
improvement projects that benefit particular properties; and
Temp. Ord. #1853, May 27, 1999
Revision #2, June 11, 1999
Page 2 of 28
WHEREAS, the City Commission may find it appropriate to apply the partial or full
cost of those capital improvement properties to those properties benefited by those capital
improvement projects in the form of assessments; and
WHEREAS, the collection of the capital improvement project assessments may be
completed by various collection methods, including collection pursuant to the Uniform
Assessment Collection Act; and
WHEREAS, pursuant to Article Vill, Section 2(b) of the Florida Constitution and
Sections 166,021 and 166.041, Florida Statutes, the City Commission has governmental,
corporate and proprietary powers to enable it to conduct municipal government, perform
municipal functions and render municipal services; and
WHEREAS, the City Commission is permitted to exercise any power for municipal
purposes except as otherwise provided by law and such powers may be exercised by the
enactment of legislation in the form of municipal ordinances; and
WHEREAS, the City Commission may exercise any governmental, corporate, or
proprietary power for a municipal purpose except when expressly prohibited by law, and
the City Commission may legislate on any subject matter on which the Florida Legislature
1
Temp. Ord. #1853, May 27, 1999
Revision #2, June 11, 1999
Page 3 of 28
may act, except those subjects described in (a), (b), (c), and (d) of section 166.021(3),
Florida Statutes; and
WHEREAS, the subject matter of paragraphs (a), (b), (c), and (d) of section
166.021(3), Florida Statutes, are not relevant to the imposition of Assessments to fund the
Project Cost of Local Improvements or the Operating Cost of Related Services; and
WHEREAS, the City Commission of the City of Tamarac deems it to be in the best
interest of the citizens and residents of the City of Tamarac to enact the Capital Project
Assessment Ordinance.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE
CITY OF TAMARAC, FLORIDA:
SECTION 1: That the foregoing "WHEREAS" clauses are hereby ratified and
confirmed as being true and correct and are hereby made a specific part of this Ordinance
upon adoption hereof.
SECTION 2: Article III, Chapter 6, of the Tamarac Code of Ordinances is hereby
deleted in its entirety (sections 6-56 through 6-73, and sections 6-74 through 6-90,
reserved) and replaced as follows:
�7
Temp. Ord. #1853, May 27, 1999
Revision #2, June 11, 1999
Page 4 of 28
ARTICLE III SPECIAL ASSESSMENTS
FOR CAPITAL PROJECTS
Sec. 6-56. Title and Citation.
This Article shall be known and cited as the Capital Project Assessment Ordinance.
Sec. 6-57. Definitions.
When used in this article, the following terms shall have the following meanings, unless the
context clearly requires otherwise:
"Annual Assessment Resolution" means the resolution described in Section 6-68
hereof, approving an Assessment Roll for a specific Fiscal Year.
"Assessment" means a special assessment imposed by the City pursuant to this
Ordinance to fund the Project Cost of Local Improvements or the Operating Cost of
Related Services.
"Assessment Area" means any of the areas created by resolution of the Commission
pursuant to Section 6-61 hereof, that specifically benefit from a Local Improvement or
Related Service.
"Assessment Roll" means the special assessment roll relating to Local Improvements or
Related Services, approved by a Final Assessment Resolution pursuant to Section 6-67
hereof or an Annual Assessment Resolution pursuant to Section 6-68 hereof.
1
Temp. Ord. #1853, May 27, 1999
Revision #2, June 11, 1999
Page 5 of 28
"Assessment Unit" means the unit or criteria utilized to determine the Assessment for
each parcel of property, as set forth in the Initial Assessment Resolution. "Assessment
Units" may include, by way of example only and not limitation, one or a combination of the
following: front footage, platted lots or parcels of record, land area, improvement area,
equivalent residential connections, permitted land use, trip generation rates, rights to future
trip generation capacity under applicable concurrency management regulations, property
value or any other physical characteristic or reasonably expected use of the property that
is related to the Local Improvement or Related Service to be funded from proceeds of the
Assessment.
"Capital Cost" means all or any portion of the expenses that are properly attributable to
the acquisition, design, construction, installation, reconstruction, renewal or replacement
(including demolition, environmental mitigation and relocation) of Local Improvements and
imposition of the related Assessments under generally accepted accounting principles; and
including reimbursement to the City for any funds advanced for Capital Cost and interest
on any interfund or intrafund loan for such purposes.
"City" means the City of Tamarac, a municipal corporation duly organized and validly
existing under the laws of the State of Florida.
"City Clerk" shall mean the official custodian of all City records and papers of an official
character as set forth in Article X of the City Charter, or such person's designee.
1
Temp. Ord. #1853, May 27, 1999
Revision #2, June 11, 1999
Page 6 of 28
"City Manager" means the chief administrative officer of the City, or such person's
designee.
"Commission" means the City Commission of Tamarac, Florida.
"Final Assessment Resolution" means the resolution described in Section 6-67 hereof,
which shall confirm, modify or repeal the Initial Assessment Resolution and which shall be
the final proceeding for the imposition of an Assessment.
"Fiscal Year" means the period commencing on October 1 of each year and continuing
through the next succeeding September 30, or such other period as may be prescribed by
law as the fiscal year for the City.
"Government Property" means property owned by the United States of America, the
State of Florida, a county, a special district, a municipal corporation, or any of their
respective agencies or political subdivisions.
"Initial Assessment Resolution" means the resolution described in Section 6-63 hereof,
which shall be the initial proceeding for the imposition of an Assessment.
"Local Improvement" means a capital improvement constructed or installed by the City
for the special benefit of a neighborhood or other local area.
"Obligations" means bonds or other evidence of indebtedness including but not limited
to, notes, commercial paper, capital leases, reimbursable advances by the City, or any
other obligation issued or incurred to finance any portion of the Project Cost of Local
Improvements and secured, in whole or in part, by proceeds of the Assessments.
1
Temp. Ord. #1853, May 27, 1999
Revision #2, June 11, 1999
Page 7 of 28
"Operating Cost" means all or any portion of the expenses that are properly attributable
to Related Services under generally accepted accounting principles, including, without
limiting the generality of the foregoing, reimbursement to the City for any funds advanced
for Related Services, and interest on any interfund or intrafund loan for such purpose.
"Ordinance" means this Capital Project Assessment Ordinance.
"Pledged Revenue" means, as to any series of Obligations, (A) the proceeds of such
Obligations, including investment earnings, (B) proceeds of the Assessments pledged to
secure the payment of such Obligations, and (C) any other legally available non -ad
valorem revenue pledged, at the Commission's sole option, to secure the payment of such
Obligations, as specified by the ordinance and resolution authorizing such Obligations.
"Project Cost" means (A) the Capital Cost of a Local Improvement, (B) the Transaction
Cost associated with the Obligations which financed the Local Improvement, (C) interest
accruing on such Obligations for such period of time as the City deems appropriate, (D) the
debt service reserve fund or account, if any, established for the Obligations which financed
the Local Improvement, and (E) any other costs or expenses related thereto.
"Property Appraiser" means the Broward County Property Appraiser.
"Related Service" means the operation and maintenance of a Local Improvement.
"Resolution of Intent" means the resolution expressing the Commission's intent to collect
Assessments on the ad valorem tax bill required by the Uniform Assessment Collection
Act.
Temp. Ord. #1853, May 27, 1999
Revision #2, June 11, 1999
Page 8 of 28
"Tax Collector" means the Department of Finance and Administrative Services as
described in Article IV of the Broward County Charter.
"Tax Roll" means the real property ad valorem tax assessment roll maintained by the
Property Appraiser for the purpose of the levy and collection of ad valorem taxes.
"Transaction Cost" means the costs, fees and expenses incurred by the City in
connection with the issuance and sale of any series of Obligations, including but not limited
to (A) rating agency and other financing fees; (B) the fees and disbursements of bond
counsel; (C) the underwriters' discount; (D) the fees and disbursements of the City's
financial advisor; (E) the costs of preparing and printing the Obligations, the preliminary
official statement, the final official statement, and all other documentation supporting
issuance of the Obligations; (F) the fees payable in respect of any municipal bond
insurance policy; (G) administrative, development, credit review, and all other fees
associated with any pooled commercial paper or similar interim financing program; and (H)
any other costs of a similar nature incurred in connection with issuance of such
Obligations.
"Uniform Assessment Collection Act' means Sections 197.3632 and 197.3635, Florida
Statutes, or any successor statutes authorizing the collection of non -ad valorem
assessments on the same bill as ad valorem taxes, and any applicable regulations
promulgated thereunder.
Sec. 6-58. Interpretation.
1
Temp. Ord. #1853, May 27, 1999
Revision #2, June 11, 1999
Page 9 of 28
Unless the context indicates otherwise, words importing the singular number include the
plural number and vice versa; the terms "hereof," "hereby," "herein," "hereto," "hereunder'
and similar terms refer to this Ordinance; and the term "hereafter" means after, and the
term "heretofore" means before, the effective date of this Ordinance. Words of any gender
include the correlative words of the other gender, unless the sense indicates otherwise.
Sec. 6-59. Liberal Construction.
This article, being necessary for the welfare of the inhabitants of the City, particularly the
owners of property located within the Assessment Areas, shall be liberally construed to
effect the purposes hereof.
Sec. 6-60. Assessments imposed by Commission.
The Assessments imposed pursuant to this article will be imposed by the Commission, not
the Property Appraiser or Tax Collector. Any activity of the Property Appraiser or Tax
Collector under the provisions of this article shall be construed solely as ministerial.
Sec. 6-61. Creation of Assessment Areas.
The Commission is authorized to create assessment areas in accordance with the
procedures set forth herein. Each Assessment Area shall encompass only that property
specifically benefited by the Local Improvements and Related Services proposed for
funding from the proceeds of Assessments to be imposed therein. Either the Initial
Assessment Resolution proposing each Assessment Area or the Final Assessment
Resolution creating each Assessment Area shall include brief descriptions of the proposed
1
Temp. Ord. #1853, May 27, 1999
Revision #2, June 11, 1999
Page 10 of 28
Local Improvements and Related Services, a description of the property to be included
within the Assessment Area, and specific legislative findings that recognize the special
benefit to be provided by each proposed Local Improvement and Related Service to
property within the Assessment Area.
Sec. 6-62. Assessments.
The Commission is authorized to impose Assessments against property located within an
Assessment Area to fund the Project Cost and Related Services of Local Improvements.
The Assessment shall be computed in a manner that fairly and reasonably apportions the
Project Cost among the parcels of property within the Assessment Area, based upon
objectively determinable Assessment Units.
Sec. 6-63. Initial assessment resolution.
The initial proceeding for creation of an Assessment Area and imposition of an Assessment
shall be the Commission's adoption of an Initial Assessment Resolution. The Initial
Assessment Resolution shall (A) describe the property to be located within the proposed
Assessment Area; (B) describe the Local Improvement and Related Service proposed for
funding from proceeds of the Assessments; (C) estimate the Capital Cost, Project Cost and
Operating Cost; (D) describe with particularity the proposed method of apportioning the
Capital Cost, Project Cost and Operating Cost among the parcels of property located within
the proposed Assessment Area, such that the owner of any parcel of property can
objectively determine the number of Assessment Units and the amount of the Assessment;
Temp. Ord. #1853, May 27, 1999
Revision #2, June 11, 1999
Page 11 of 28
(E) describe the provisions, if any, for acceleration and prepayment of the Assessment; (G)
describe the provisions, if any, for reallocating the Assessment upon future subdivision;
and (H) include specific legislative findings that recognize the fairness provided by the
apportionment methodology.
Sec. 6-64. Assessment Roll.
(a) The City Manager shall prepare a preliminary Assessment Roll that contains the
following information:
(1) a summary description of each parcel of property (conforming
to the description contained on the Tax Roll) subject to the
Assessment;
(2) the name of the owner of record of each parcel, as shown on
the Tax Roll;
(3) the number of Assessment Units attributable to each parcel;
(4) the estimated maximum annual Assessment to become due in
any Fiscal Year for each Assessment Unit; and
(5) the estimated maximum annual Assessment to become due in
any Fiscal Year for each parcel.
(b) Copies of the Initial Assessment Resolution and the preliminary Assessment Roll shall
be on file in the office of the City Clerk or such other appropriate City office as may be
designated by the City Manager, and open to public inspection. The foregoing shall not
1
Temp. Ord. #1853, May 27, 1999
Revision #2, June 11, 1999
Page 12 of 28
be construed to require that the Assessment Roll be in printed form if the amount of the
Assessment for each parcel of property can be determined by use of a computer terminal
available to the public.
Sec. 6-65. Notice by Publication.
After filing the Assessment Roll in the office of the City Clerk, as required by Section 6-64
hereof, the City Clerk shall publish once in a newspaper of general circulation within the
City a notice stating that a public hearing of the Commission will be held on a certain day
and hour, not earlier than 20 calendar days from such publication, at which hearing the
Commission will receive written comments and hear testimony from all interested persons
regarding creation of the Assessment Area and adoption of the Final Assessment
Resolution. The published notice shall conform to the requirements set forth in the Uniform
Assessment Collection Act.
Sec. 6-66. Notice by Mail.
In addition to the published notice required by Section 6-65, the City Clerk shall provide
notice of the proposed Assessment by first class mail to the owner of each parcel of
property subject to the Assessment. The mailed notice shall conform to the requirements
set forth in the Uniform Assessment Collection Act. Notice shall be mailed at least 20
calendar days prior to the hearing to each property owner at such address as is shown on
the Tax Roll on the twentieth calendar day prior to the date of mailing. Notice shall be
deemed mailed upon delivery thereof to the possession of the U.S. Postal Service. The
UI
Temp. Ord. #1853, May 27, 1999
Revision #2, June 11, 1999
Page 13 of 28
City Clerk may provide proof of such notice by affidavit. Failure of the owner to receive
such notice due to mistake or inadvertence shall not affect the validity of the Assessment
Roll nor release or discharge any obligation for the payment of an Assessment imposed
by the Commission pursuant to this Ordinance.
Sec. 6-67. Adoption of Final Resolution.
At the time named in such notice, or such time to which an adjournment or continuance
may be taken, the Commission shall receive written objections and hear testimony of
interested persons and may then, or at any subsequent meeting of the Commission, adopt
the Final Assessment Resolution which shall (A) create the Assessment Area; (B) confirm,
modify or repeal the Initial Assessment Resolution with such amendments, if any, as may
be deemed appropriate by the Commission; (C) establish the maximum amount of the
Assessment for each Assessment Unit; (D) approve the Assessment Roll, with such
amendments as it deems just and right; and (E) determine the method of collection.
Following adoption of the Final Assessment Resolution but prior to the date on which the
Assessment Roll is certified for collection pursuant to Sections 6-74 through 6-77 hereof,
the Commission may obtain a written legal opinion that the Assessments have been validly
imposed from the Office of the City Attorney, an attorney -at -law or firm of attorneys of
recognized standing in matters pertaining to local government law; provided however, that
the failure to obtain such opinion shall not invalidate the Assessments or affect the factual
findings made by the Commission in connection therewith.
1
Temp. Ord. #1853, May 27, 1999
Revision #2, June 11, 1999
Page 14 of 28
Sec. 6-68. Annual assessment resolution.
During its budget adoption process, the Commission shall adopt an Annual Assessment
Resolution for each Fiscal Year in which Assessments will be imposed to approve the
Assessment Roll for such Fiscal Year. The Final Assessment Resolution shall constitute
the Annual Assessment Resolution for the initial Fiscal Year. The Assessment Roll shall
be prepared in accordance with the Initial Assessment Resolution, as confirmed or
amended by the Final Assessment Resolution. If the proposed Assessment for any parcel
of property exceeds the maximum amount established in the notice provided pursuant to
Section 6-66 hereof or if an Assessment is imposed against property not previously subject
thereto, the Commission shall provide notice to the owner of such property in accordance
with Sections 6-65 and 6-66 hereof and conduct a public hearing prior to adoption of the
Annual Assessment Resolution. Failure to adopt an Annual Assessment Resolution during
the budget adoption process for a Fiscal Year may be cured at any time.
Sec. 6-69. Effect of assessment resolutions.
The adoption of the Final Assessment Resolution shall be the final adjudication of the
issues presented (including, but not limited to, the apportionment methodology, the rate
of assessment, the adoption of the Assessment Roll and the levy and lien of the
Assessments), unless proper steps are initiated in a court of competent jurisdiction to
secure relief within 20 days from the date of Commission adoption of the Final Assessment
Temp. Ord. #1853, May 27, 1999
Revision #2, June 11, 1999
Page 15 of 28
Resolution. The Assessments for each Fiscal Year shall be established upon adoption of
the Annual Assessment Resolution. The Assessment Roll, as approved by the Annual
Assessment Resolution, shall be certified to the Tax Collector, or such other official as the
Commission by resolution deems appropriate.
Sec. 6-70. Lien of assessments.
Upon adoption of the Annual Assessment Resolution for each Fiscal Year, Assessments
to be collected under the Uniform Assessment Collection Act shall constitute a lien against
assessed property equal in rank and dignity with the liens of all state, county, district or
municipal taxes and other non -ad valorem assessments. Except as otherwise provided
by law, such lien shall be superior in dignity to all other liens, titles and claims, until paid.
The lien shall be deemed perfected upon adoption by the Commission of the Annual
Assessment Resolution and shall attach to the property included on the Assessment Roll
as of the prior January 1, the lien date for ad valorem taxes.
Upon adoption of the Final Assessment Resolution, Assessments to be collected under
any alternative method of collection provided in Section 6-75 hereof shall constitute a lien
against assessed property equal in rank and dignity with the liens of all state, county,
district or municipal taxes and other non -ad valorem assessments. Except as otherwise
provided by law, such lien shall be superior in dignity to all other liens, titles and claims,
until paid. The lien shall be deemed perfected on the date notice thereof is recorded in the
Official Records of Broward County, Florida.
1
Temp. Ord. #1853, May 27, 1999
Revision #2, June 11, 1999
Page 17 of 28
materially injured thereby. Notwithstanding the provisions of this Section 6-72, any party
objecting to an Assessment imposed pursuant to this article must file an objection with a
court of competent jurisdiction within the time periods prescribed herein.
Sec. 6-73. Correction of errors and omissions.
(a) No act of error or omission on the part of the Commission, City Manager, Property
Appraiser, Tax Collector, City Clerk, or their respective deputies or employees, shall
operate to release or discharge any obligation for payment of any Assessment imposed
by the Commission under the provisions of this article.
(b) The number of Assessment Units attributed to a parcel of property may be corrected
at any time by the City Manager. Any such correction which reduces an Assessment shall
be considered valid from the date on which the Assessment was imposed and shall in no
way affect the enforcement of the Assessment imposed under the provisions of this
Ordinance. Any such correction which increases an Assessment or imposes an
assessment on omitted property shall first require notice to the affected owner in the
manner described in Section 6-66 hereof, providing the date, time and place that the
Commission will consider confirming the correction and offering the owner an opportunity
to be heard.
(c) After the Assessment Roll has been delivered to the Tax Collector in accordance with
the Uniform Assessment Collection Act, any changes, modifications or corrections thereto
Temp. Ord. #1853, May 27, 1999
Revision #2, June 11, 1999
Page 16 of 28
Sec 6-71. Revisions to assessments.
If any Assessment made under the provisions of this article is either in whole or in part
annulled, vacated or set aside by the judgment of any court, or if the Commission is
satisfied that any such Assessment is so irregular or defective that the same cannot be
enforced or collected, or if the Commission has failed to include any property on the
Assessment Roll which property should have been so included, the Commission may take
all necessary steps to impose a new Assessment against any property benefited by the
Local Improvement or Related Service, following as nearly as may be practicable, the
provisions of this Ordinance and in case such second Assessment is annulled, the
Commission may obtain and impose other Assessments until a valid Assessment is
imposed.
Sec. 6-72. Procedural irregularities.
Any irregularity in the proceedings in connection with the levy of any Assessment under
the provisions of this article shall not affect the validity of the same after the approval
thereof, and any Assessment as finally approved shall be competent and sufficient
evidence that such Assessment was duly levied, that the Assessment was duly made and
adopted, and that all other proceedings adequate to such Assessment were duly had,
taken and performed as required by this article; and no variance from the directions
hereunder shall be held material unless it be clearly shown that the party objecting was
1
Temp. Ord. #1853, May 27, 1999
Revision #2, June 11, 1999
Page 18 of 28
shall be made in accordance with the procedures applicable to errors and insolvencies for
ad valorem taxes.
Sec. 6-74. Method of collection of assessments.
(a) Unless directed otherwise by the Commission, Assessments (other than
Assessments imposed against Government Property) shall be collected pursuant to the
Uniform Assessment Collection Act, and the City shall comply with all applicable provisions
thereof. The Resolution of Intent required by the Uniform Assessment Collection Act may
be adopted either prior to or following the Initial Assessment Resolution; provided however,
that the Resolution of Intent must be adopted prior to January 1 (or March 1 with consent
of the Property Appraiser and Tax Collector) of the year in which the Assessments are first
collected on the ad valorem tax bill. Any hearing or notice required by this Ordinance may
be combined with any other hearing or notice required by the Uniform Assessment
Collection Act.
(b) The amount of an Assessment to be collected using the uniform method
pursuant to the Uniform Assessment Collection Act for any specific Tax Parcel may include
an amount equivalent to the payment delinquency, delinquency fees and recording costs
for a prior year's Assessment for a comparable service, facility, or program provided, (1)
the collection method used in connection with the prior year's Assessment was not made
pursuant to the Uniform Assessment Collection Act, (2) notice is provided to the owner as
required under the Uniform Assessment Collection Act, and (3) any lien on the affected Tax
[� I
Temp. Ord. #1853, May 27, 1999
Revision #2, June 11, 1999
Page 19 of 28
Parcel for the prior year's Assessment is supplanted and transferred to such current year's
Assessment upon certification of the Assessment Roll to the Tax Collector by the City.
Sec 6-75. Alternative method of collection.
In lieu of using the Uniform Assessment Collection Act, the City may elect to collect the
Assessment by any other method which is authorized by law or provided as follows:
(a) The City shall provide Assessment bills by first class mail to the owner of each affected
parcel of property, other than Government Property. The bill or accompanying explanatory
material shall include (1) a brief explanation of the Assessment, (2) a description of the
Assessment Units used to determine the amount of the Assessment, (3) the number of
Assessment Units attributable to the parcel, (4) the total amount of the parcel's
Assessment for the appropriate period, (5) the location at which payment will be accepted,
(6) the date on which the Assessment is due, and (7) a statement that the Assessment
constitutes a lien against assessed property equal in rank and dignity with the liens of all
state, county, district or municipal taxes and other non -ad valorem assessments.
(b) A general notice of the lien resulting from imposition of the Assessments shall
be recorded in the Official Records of Broward County, Florida. Nothing herein shall be
construed to require that individual liens or releases be filed in the Official Records.
(c) The City shall have the right to appoint or retain an agent to foreclose and
collect all delinquent Assessments in the manner provided by law. An Assessment shall
become delinquent if it is not paid within 30 days from the due date. The City or its agent
Temp. Ord. #1853, May 27, 1999
Revision #2, June 11, 1999
Page 20 of 28
shall notify any property owner who is delinquent in payment of an Assessment within 60
days from the date such Assessment was due. Such notice shall state in effect that the
City or its agent will initiate a foreclosure action and cause the foreclosure of such property
subject to a delinquent Assessment in a method now or hereafter provided by law for
foreclosure of mortgages on real estate, or otherwise as provided by law.
(d) All costs, fees and expenses, including reasonable attorney fees and title
search expenses, related to any foreclosure action as described herein shall be included
in any judgment or decree rendered therein. At the sale pursuant to decree in any such
action, the City may be the purchaser to the same extent as an individual person or
corporation. The City may join in one foreclosure action the collection of Assessments
against any or all property assessed in accordance with the provisions hereof. All
delinquent property owners whose property is foreclosed shall be liable for an apportioned
amount of reasonable costs and expenses incurred by the City and its agents, including
reasonable attorney fees, in collection of such delinquent Assessments and any other
costs incurred by the City as a result of such delinquent Assessments including, but not
limited to, costs paid for draws on a credit facility and the same shall be collectible as a part
of or in addition to, the costs of the action.
(e) In lieu of foreclosure, any delinquent Assessment and the costs, fees and
expenses attributable thereto, may be collected pursuant to the Uniform Assessment
Collection Act; provided however, that (1) notice is provided to the owner in the manner
Temp. Ord. #1853, May 27, 1999
Revision #2, June 11, 1999
Page 21 of 28
required by law and this Ordinance, and (2) any existing lien of record on the affected
parcel for the delinquent Assessment is supplanted by the lien resulting from certification
of the Assessment Roll to the Tax Collector.
Sec. 6-76. Responsibility for enforcement.
The City and its agent, if any, shall maintain the duty to enforce the prompt collection of
Assessments by the means provided herein. The duties related to collection of
Assessments may be enforced at the suit of any holder of Obligations in a court of
competent jurisdiction by mandamus or other appropriate proceedings or actions.
Sec. 6-77. Government Property.
(a) If Assessments are imposed against Government Property, the City shall
provide Assessment bills by first class mail to the owner of each affected parcel of
Government Property. The bill or accompanying explanatory material shall include (1) a
brief explanation of the Assessment, (2) a description of the Assessment Units used to
determine the amount of the Assessment, (3) the number of Assessment Units attributable
to the parcel, (4) the total amount of the parcel's Assessment for the appropriate period,
(5) the location at which payment will be accepted, and (6) the date on which the
Assessment is due.
(b) Assessments imposed against Governmental Property shall be due on the
same date as Assessments against other property within the Assessment Area and, if
applicable, shall be subject to the same discounts for early payment.
1
Temp. Ord. #1853, May 27, 1999
Revision #2, June 11, 1999
Page 22 of 28
(c) An Assessment shall become delinquent if it is not paid within 30 days from
the due date. The City shall notify the owner of any Government Property that is
delinquent in payment of its Assessment within 60 days from the date such Assessment
was due. Such notice shall state in effect that the City will initiate a mandamus or other
appropriate judicial action to compel payment.
(d) All costs, fees and expenses, including reasonable attorney fees and title
search expenses, related to any mandamus or other action as described herein shall be
included in any judgment or decree rendered therein. All delinquent owners of
Government Property against which a mandamus or other appropriate action is filed shall
be liable for an apportioned amount of reasonable costs and expenses incurred by the
City, including reasonable attorney fees, in collection of such delinquent Assessments and
any other costs incurred by the City as a result of such delinquent Assessments including,
but not limited to, costs paid for draws on a credit facility and the same shall be collectible
as a part of or in addition to, the costs of the action.
(e) As an alternative to the foregoing, an Assessment imposed against
Government Property may be collected on the bill for any utility service
provided to such Governmental Property. The Commission may contract for
such billing services with any utility provider.
I
Temp. Ord. #1853, May 27, 1999
Revision #2, June 11, 1999
Page 23 of 28
Sec. 6-78. General authority to issue obligations.
(a) Upon adoption of the Final Assessment Resolution imposing Assessments
to fund a Local Improvement or at any time thereafter, the Commission shall have the
power and is authorized to provide by resolution, at one time or from time to time in series,
for the issuance of Obligations to fund the Project Cost thereof.
(b) The principal of and interest on each series of Obligations shall be payable
from Pledged Revenue. At the option of the Commission, the City may agree, by
resolution, to budget and appropriate funds to make up any deficiency in the reserve
account established for the Obligations or in the payment of the Obligations, from other
non -ad valorem revenue sources. The Commission may also provide, by resolution, for
a pledge of or lien upon proceeds of such non -ad valorem revenue sources for the benefit
of the holders of the Obligations. Any such resolution shall determine the nature and
extent of any pledge of or lien upon proceeds of such non -ad valorem revenue sources.
Sec. 6-79. Terms of the obligations.
The Obligations shall be dated, shall bear interest at such rate or rates, shall mature at
such times as may be determined by resolution of the Commission, and may be made
redeemable before maturity, at the option of the City, at such price or prices and under
such terms and conditions, all as may be fixed by the Commission. Said Obligations shall
mature not later than 40 years after their issuance. The Commission shall determine by
resolution the form of the Obligations, the manner of executing such Obligations, and shall
1
Temp. Ord. #1853, May 27, 1999
Revision #2, June 11, 1999
Page 24 of 28
fix the denominations of such Obligations, the place or places of payment of the principal
and interest, which may be at any bank or trust company within or outside of the State of
Florida, and such other terms and provisions of the Obligations as it deems appropriate.
The Obligations may be sold at public or private sale for such price or prices as the
Commission shall determine by resolution. The Obligations may be delivered to any
contractor to pay for construction of the Local Improvements or may be sold in such
manner and for such price as the Commission may determine by resolution to be for the
best interests of the City.
Sec. 6-80. Variable rate obligations.
At the option of the Commission, Obligations may bear interest at a variable rate.
Sec. 60-81. Temporary obligations.
Prior to the preparation of definitive Obligations of any series, the Commission may, under
like restrictions, issue interim receipts, interim certificates, or temporary Obligations,
exchangeable for definitive Obligations when such Obligations have been executed and
are available for delivery. The Commission may also provide for the replacement of any
Obligations which shall become mutilated, destroyed or lost. Obligations may be issued
without any other proceedings or the happening of any other conditions or things than
those proceedings, conditions or things which are specifically required by this Ordinance.
Temp. Ord. #1853, May 27, 1999
Revision #2, June 11, 1999
Page 25 of 28
Sec. 6-82. Anticipation Notes.
In anticipation of the sale of Obligations, the Commission may, by resolution, issue notes
and may renew the same from time to time. Such notes may be paid from the proceeds
of the Obligations, the proceeds of the Assessments, the proceeds of the notes and such
other legally available moneys as the Commission deems appropriate by resolution. Said
notes shall mature within five years of their issuance and shall bear interest at a rate not
exceeding the maximum rate provided by law. The Commission may issue Obligations or
renewal notes to repay the notes. The notes shall be issued in the same manner as the
Obligations.
Sec. 6-83. Taxing power not pledged.
Obligations issued under the provisions of this Ordinance shall not be deemed to constitute
a general obligation or pledge of the full faith and credit of the City within the meaning of
the Constitution of the State of Florida, but such Obligations shall be payable only from
Pledged Revenue in the manner provided herein and by the resolution authorizing the
Obligations. The issuance of Obligations under the provisions of this Ordinance shall not
directly or indirectly obligate the City to levy or to pledge any form of ad valorem taxation
whatever therefor. No holder of any such Obligations shall ever have the right to compel
any exercise of the ad valorem taxing power on the part of the City to pay any such
Obligations or the interest thereon or to enforce payment of such Obligations or the interest
thereon against any property of the City, nor shall such Obligations constitute a charge,
1
Temp. Ord. #1853, May 27, 1999
Revision #2, June 11, 1999
Page 26 of 28
lien or encumbrance, legal or equitable, upon any property of the City, except the Pledged
Revenue.
Sec. 6-84. Trust funds.
The Pledged Revenue received pursuant to the authority of this article shall be deemed
to be trust funds, to be held and applied solely as provided in this article and in the
resolution authorizing issuance of the Obligations. Such Pledged Revenue may be
invested by the City, or its designee, in the manner provided by the resolution authorizing
issuance of the Obligations. The Pledged Revenue upon receipt thereof by the City shall
be subject to the lien and pledge of the holders of any Obligations or any entity other than
the City providing credit enhancement on the Obligations.
Sec. 6-84. Remedies of holders.
Any holder of Obligations, except to the extent the rights herein given may be restricted by
the resolution authorizing issuance of the Obligations, may, whether at law or in equity, by
suit, action, mandamus or other proceedings, protect and enforce any and all rights under
the laws of the State of Florida or granted hereunder or under such resolution, and may
enforce and compel the performance of all duties required by this part, or by such
resolution, to be performed by the City.
Sec. 6-86. Refunding obligations.
The City may, by resolution of the Commission, issue Obligations to refund any Obligations
issued pursuant to this article, or any other obligations of the City theretofore issued to
U
Temp. Ord. #1853, May 27, 1999
Revision #2, June 11, 1999
Page 27 of 28
finance the Project Cost of a local Improvement, and provide for the rights of the holders
hereof. Such refunding Obligations may be issued in an amount sufficient to provide for
the payment of the principal of, redemption premium, if any, and interest on the
outstanding Obligations to be refunded. If the issuance of such refunding Obligations
results in an annual Assessment that exceeds the estimated maximum annual
Assessments set forth in the notice provided pursuant to Section 6-66 hereof, the
Commission shall provide notice to the affected property owners and conduct a public
hearing in the manner required by Article II of this article.
SECTION 3: Specific Authority to codify this ordinance in the Code of Ordinances
of the City of Tamarac is hereby authorized and directed.
SECTION 4: All Ordinances or parts of Ordinances in conflict herewith are hereby
repealed to the extent of such conflict.
SECTION 5: If a section, sentence or phrase of this Ordinance is held to be
invalid or unconstitutional by any court of competent jurisdiction, then said holding shall in
no way affect the validity of the remaining portions of this Ordinance.
1
Temp. Ord. #1853, May 27, 1999
Revision #2, June 11, 1999
Page 28 of 28
SECTION 6: This Ordinance shall become effective immediately upon passage
and adoption.
PASSED, FIRST READING on this '? day of June, 1999.
PASSED, SECOND READING on this A3 day of June. 1999.
ATTEST:
CAROL GOLD,"CMC/AAE
CITY CLERK
I HE BY CERTIFY that I
hay6 approved this
DI ANCE as to forn-✓
MIT/�'H�LL S. KRA
C ATTORNEY
MW:aml/Utilities
1
RECORD OF COMMISSION
MAYOR
SCHREIBER
DIST 1;
DIST 2:
COMM. PARTNER
DIST &
V/M MISHKIN
COMM. SULTANOF
DIST 4;
C .- M. ROAFDTo
TE