CITY OF TALLAHASSEE
CITY COMMISSION AGENDA ITEM
ACTION REQUESTED ON: February 25, 2009
SUBJECT/TITLE: Resolution No. 09-R-05 Authorizing Uniform Method of Collecting Non-Ad Valorem Special Assessments
TARGET ISSUE:
STATEMENT OF ISSUE
Florida Statutes, Chapter 197, establishes a “uniform method for collecting non-ad valorem special assessments” which provides local governments the opportunity to place non-ad valorem special assessments on property tax bills. Each year in order to use the uniform method of collecting non-ad valorem special assessments, the local government is required to adopt a resolution which must be forwarded to the Leon County Tax Collector, the Leon County Property Appraiser, and the Florida Department of Revenue. The statutes require that this authorizing resolution be passed after public hearing and after the time and date of the public hearing has been published once a week for four consecutive weeks preceding the hearing.
The City does not anticipate using this method of collection, and the resolution does not need to be adopted.
RECOMMENDED ACTION
Option 1. Conduct public hearing and do not adopt Resolution No. 09-R-05.
FISCAL IMPACT
Option 1 does not require any change nor does it have any impact on the current operating budget.
James R. English, City Attorney
For Information, please contact: Jim English, City Attorney, 891-8554
SUPPLEMENTAL MATERIAL/ISSUE ANALYSIS
HISTORY/FACTS & ISSUES
The necessary advertising for public hearing to adopt an authorizing resolution has been completed in accordance with the requirements of the Florida Statutes. The adoption of the resolution allows the City Commission the opportunity to impose assessments pursuant to provisions of the Florida Statutes, but the resolution is non-binding in that the City Commission fully reserves the rights to impose any assessments and to choose the method for collecting those assessments. It is no longer necessary to adopt the resolution.
OPTIONS
1. Conduct public hearing and do not adopt Resolution No. 09-R-05.
2. Conduct public hearing and adopt Resolution No. 09-R-05.
ATTACHMENTS/REFERENCES