HomeMy WebLinkAbout2022-049 FY 2023 Solid Waste Assessment RESOLUTION NO. 2022-049
A RESOLUTION OF THE CITY COMMISSION OF THE
CITY OF PARKLAND, FLORIDA, RELATING TO THE
COLLECTION AND DISPOSAL OF SOLID WASTE AND
RECYCLABLE MATERIALS IN THE INCORPORATED
AREA OF THE CITY OF PARKLAND, FLORIDA;
ESTABLISHING THE RATE OF ASSESSMENT;
IMPOSING SOLID WASTE SERVICE ASSESSMENTS
AGAINST ASSESSED PROPERTY LOCATED WITHIN
THE CITY OF PARKLAND, FLORIDA FOR THE FISCAL
YEAR BEGINNING OCTOBER 1, 2022; APPROVING THE
RATE OF ASSESSMENT; APPROVING THE
ASSESSMENT ROLL; CONFIRMING THE PRELIMINARY
RATE RESOLUTION; AND PROVIDING AN EFFECTIVE
DATE.
WHEREAS, the City Commission of the City of Parkland, Florida (the "City"), has
enacted Ordinance No. 2010-14 (the "Ordinance"), which authorizes the imposition of annual
Solid Waste Service Assessments for Solid Waste and Recyclable Materials management,
collection and disposal services, facilities, and programs against certain Residential Property
within the City;
WHEREAS, the imposition of a Solid Waste Service Assessment for Solid Waste and
Recyclable Materials management, collection, and disposal services, facilities, and programs for
each Fiscal Year is an equitable and efficient method of allocating and apportioning Solid Waste
Cost among parcels of Residential Property;
WHEREAS, the City Commission desires to reimpose an assessment program for Solid
Waste and Recyclable Materials management, collection, and disposal services, facilities, and
programs within the City using the tax bill collection method for the Fiscal Year beginning on
October 1, 2022;
WHEREAS, the City Commission, on July 13, 2022, adopted Resolution No. 2022-034
(the "Preliminary Rate Resolution"), containing a brief and general description of the Solid
Waste and Recyclable Materials management, collection, and disposal services, facilities, and
programs to be provided to Residential Property, describing the method of apportioning the Solid
Waste Cost to compute the Solid Waste Service Assessment for Solid Waste and Recyclable
Materials management, collection, and disposal services, facilities, and programs against
Residential Property, designating a rate of assessment, and directing preparation of the Solid
Waste Assessment Roll and provision of the notice required by the Ordinance;
WHEREAS, pursuant to the provisions of the Ordinance, the City is required to confirm
or repeal the Preliminary Rate Resolution, with such amendments as the City Commission deems
appropriate, after hearing comments and objections of all interested parties;
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WHEREAS, the Solid Waste Assessment Roll has heretofore been made available for
inspection by the public, as required by the Ordinance;
WHEREAS, notice of a public hearing on September 12, 2022, has been published and,
if required by the terms of the Ordinance, mailed to each Owner of Residential Property
proposed to be assessed notifying such Owners of their opportunity to be heard, an affidavit
regarding the form of notice mailed to each Owner of Residential Property being attached hereto
as Appendix A and the proof of publication being attached hereto as Appendix B; and
WHEREAS, a public hearing was held on September 12, 2022, and comments and
objections of all interested persons have been heard and considered as required by the terms of
the Ordinance.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE
CITY OF PARKLAND, FLORIDA,AS FOLLOWS:
Section 1. AUTHORITY. This resolution is adopted pursuant to the Ordinance;
Resolution No. 2010-61 (the "Initial Assessment Resolution"); Resolution No. 2010-76 (the
"Final Assessment Resolution"); Resolution No. 2022-034 (the "Preliminary Rate Resolution");
Article VIII, Section 2, Florida Constitution; the Charter of the City of Parkland; sections
166.021 and 166.041, Florida Statutes; and other applicable provisions of law.
Section 2. DEFINITIONS AND INTERPRETATION.
(A) This resolution constitutes the Annual Rate Resolution as defined in the
Ordinance.
(B) All capitalized terms in this resolution shall have the meanings defined in the
Ordinance, the Initial Assessment Resolution, the Final Assessment Resolution, and the
Preliminary Rate Resolution.
Section 3. IMPOSITION OF SOLID WASTE SERVICE ASSESSMENTS.
(A) The parcels of Residential Property included in the Solid Waste Assessment Roll,
which is hereby approved, are hereby found to be specially benefited by the provision of Solid
Waste and Recyclable Materials management, collection, and disposal services, facilities, and
programs described in the Preliminary Rate Resolution, in the amount of the Solid Waste Service
Assessment set forth in the Solid Waste Assessment Roll, a copy of which was present at the
above referenced public hearing and is incorporated herein by reference. Additionally, the Solid
Waste Assessment Roll, as approved, includes those Tax Parcels of Residential Property that
cannot be set forth in that Solid Waste Assessment Roll due to the provisions of Section
119.071(4), Florida Statutes, concerning exempt"home addresses."
(B) It is hereby ascertained, determined and declared that each parcel of Residential
Property within the City will be benefited by the City's provision of Solid Waste and Recyclable
Materials management, collection, and disposal services, facilities, and programs in an amount
not less than the Solid Waste Service Assessment for such parcel, computed in the manner set
forth in this Annual Rate Resolution.
(C) Adoption of this Annual Rate Resolution constitutes a legislative determination
that all parcels assessed derive a special benefit, as set forth in the Ordinance, the Initial
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Assessment Resolution, the Final Assessment Resolution, and the Preliminary Rate Resolution
from the Solid Waste and Recyclable Materials management, collection, and disposal services,
facilities, and programs to be provided and a legislative determination that the Solid Waste
Service Assessments are fairly and reasonably apportioned among the Residential Properties that
receive the special benefit as set forth in the Preliminary Rate Resolution.
(D) The method for computing Solid Waste Service Assessments described in the
Preliminary Rate Resolution is hereby approved.
(E) For the Fiscal Year beginning October 1, 2022, the Solid Waste Cost of
$4,637,457.00 shall be allocated among all parcels of Residential Property, based upon each
parcels' classification as Residential Property and the number of Dwelling Units for such parcels.
An annual rate of assessment equal to $417.00 for each Dwelling Unit for Solid Waste and
Recyclable Materials management, collection, and disposal services, facilities, and programs is
hereby approved. Solid Waste Service Assessments for Solid Waste and Recyclable Materials
management, collection, and disposal services, facilities and programs in the amounts set forth in
the Solid Waste Assessment Roll are hereby levied and imposed on all parcels of Residential
Property included in the Solid Waste Assessment Roll.
(F) Any shortfall in the expected Solid Waste Service Assessment proceeds due to
any reduction or exemption from payment of the Solid Waste Service Assessments required by
law or authorized by the City Commission shall be supplemented by any legally available funds,
or combination of such funds, and shall not be paid for by proceeds or funds derived from the
Solid Waste Service Assessments. In the event a court of competent jurisdiction determines any
exemption or reduction by the City Commission is improper or otherwise adversely affects the
validity of the Solid Waste Service Assessment imposed for this Fiscal Year, the sole and
exclusive remedy shall be the imposition of a Solid Waste Service Assessment upon each
affected Tax Parcel in the amount of the Solid Waste Service Assessment that would have been
otherwise imposed save for such reduction or exemption afforded to such Tax Parcel by the City
Commission.
(G) As authorized in Section 2.13 of the Ordinance, interim Solid Waste Service
Assessments are also levied and imposed against all Residential Property for which a Building
Permit is issued after adoption of this Annual Rate Resolution based upon the rates of assessment
approved herein.
(H) Solid Waste Service Assessments shall constitute a lien upon the Residential
Property so assessed 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 of this Annual Rate 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.
(I) The Solid Waste Assessment Roll, as herein approved, together with the
correction of any errors or omissions as provided for in the Ordinance, shall be delivered to the
Tax Collector for collection using the tax bill collection method in the manner prescribed by the
Ordinance.
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(J) The Solid Waste Assessment Roll, as delivered to the Tax Collector, shall be
accompanied by a Certificate to Non-Ad Valorem Assessment Roll in substantially the form
attached hereto as Appendix C.
Section 4. CONFIRMATION OF PRELIMINARY RATE RESOLUTION. The
Preliminary Rate Resolution is hereby confirmed.
Section 5. EFFECT OF ADOPTION OF RESOLUTION. The adoption of this
Annual Rate Resolution shall be the final adjudication of the issues presented herein (including,
but not limited to, the method of apportionment, the rate of assessment, the Solid Waste
Assessment Roll and the levy and lien of the Solid Waste Service Assessments) unless proper
steps shall be initiated in a court of competent jurisdiction to secure relief within 20 days from
the date of this Annual Rate Resolution.
Section 6. EFFECTIVE DATE. This resolution shall take effect immediately upon its
passage and adoption.
PASSED AND ADOPTED THIS 12th DAY OF SEPTEMBER, 2022.
CITY OF PARKLAND, FLORIDA
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RICHARD W. WALKER
MAYOR
ATTEST:
A Y ON MORALES, MMC
CIT CLERK
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CERTIFICATE
TO
NON-AD VALOREM ASSESSMENT ROLL
I HEREBY CERTIFY that, I am the Mayor of Parkland, Florida, or the authorized agent
of Parkland, Florida (the "City"); as such I have satisfied myself that all property included or
includable on the non-ad valorem assessment roll for solid waste services (the "Non-Ad Valorem
Assessment Roll") for the City is properly assessed so far as I have been able to ascertain; and
that all required extensions on the above described roll to show the non-ad valorem assessments
attributable to the property listed therein have been made pursuant to law.
I FURTHER CERTIFY that, in accordance with the Uniform Assessment Collection Act,
this certificate and the herein described Non-Ad Valorem Assessment Roll will be delivered to
the Broward County Department of Finance and Administrative Services by September 15, 2022.
IN WITNESS WHEREOF, I have subscribed this certificate and directed the same to be
delivered to the Broward County Department of Finance and Administrative Services and made
part of the above described Non-Ad Valorem Assessment Roll this / 1 ' day of
Sep tri.‘e r' , 2022.
CITY OF PARKLAND, FLORIDA
By: 4--7s1/—)/-1
Mayor
[to be delivered to Broward County Department of
Finance and Administrative Services prior to September 15]
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APPENDIX A
AFFIDAVIT REGARDING NOTICE MAILED TO PROPERTY OWNERS
AFFIDAVIT OF MAILING
BEFORE ME, the undersigned authority, personally appeared Nancy Morando, who,
after being duly sworn, deposes and says:
1. Nancy Morando, as City Manager of the City of Parkland, Florida ("City"),
pursuant to the authority and direction received from the City Commission, timely directed the
preparation of the Assessment Roll and the preparation, mailing, and publication of notices in
accordance with the Solid Waste Service Assessment Ordinance No. 2010-14 (the "Assessment
Ordinance") in conformance with the Preliminary Rate Resolution No. 2022-034 (the
"Preliminary Rate Resolution").
2. In accordance with the Assessment Ordinance, Ms. Morando timely provided all
necessary information for notification of the Solid Waste Service Assessment to the Property
Appraiser of Broward County to be included as part of the notice of proposed property taxes
under section 200.069, Florida Statutes, the truth-in-millage notification. The information
provided to the Property Appraiser to be included on the truth-in-millage notification included
the following: the purpose of the assessment; the total amount proposed to be levied against
each parcel; the unit of measurement to be applied against each parcel to determine the
assessment; the number of such units contained within each parcel; the total revenue the City
expects to collect by the assessment; a statement that failure to pay the assessment will cause a
tax certificate to be issued against the property which may result in a loss of title; a statement that
all affected property owners have a right to appear at the hearing and to file written objections
with the local governing board within 20 days of the notice; and the date, time, and place of the
hearing.
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FURTHER AFFIANT SAYETH NOT.
Nancy ora o, of ant
STATE OF FLORIDA
COUNTY OF BROWARD
The foregoing Affidavit of Mailing was sworn to before me, by means ofVphysical
presence or El online notarization, this 10' day of SCple mkr , 2022 by Nancy
Morando, City Manager, City of Parkland, Florida. She is personally known to me or has
produced as identification and did take an oath.
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rK, ALYSON GAYLE 110RALES
Commission Printed Name:
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Commission No.:
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APPENDIX B
PROOF OF PUBLICATION
APPENDIX C
FORM OF CERTIFICATE TO
NON-AD VALOREM ASSESSMENT ROLL