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HomeMy WebLinkAboutR2025-61 Notice of Intent for Non-Ad Valorem Assessment (Solid Waste)RESOLUTION 2025-61 A RESOLUTION OF THE VILLAGE COUNCIL OF THE VILLAGE OF NORTH PALM BEACH, FLORIDA, STATING THE VILLAGE'S INTENTION TO USE THE UNIFORM METHOD OF COLLECTION FOR NON -AD VALOREM SPECIAL ASSESSMENTS ON THE ANNUAL TAX BILL PURSUANT TO SECTION 197.3632, FLORIDA STATUTES, TO BE LEVIED BY THE VILLAGE TO FUND THE COST OF SOLID WASTE SERVICES; STATING THE NEED FOR THE LEVY OF THE ASSESSMENT; PROVIDING A LEGAL DESCRIPTION OF THE BOUNDARIES OF REAL PROPERTY SUBJECT TO THE LEVY; PROVIDING FOR MAILING OF A COPY OF THIS RESOLUTION TO THE PALM BEACH COUNTY PROPERTY APPRAISER, THE PALM BEACH COUNTY TAX COLLECTOR, AND THE STATE OF FLORIDA DEPARTMENT OF REVENUE; AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, the Village of North Palm Beach seeks to recover the costs of providing solid waste services to properties located within the incorporated area of the Village and fund such costs through the imposition of non -ad valorem special assessments to be collected on the tax bill issued by the Palm Beach County Tax Collector; and WHEREAS, the Village intends to utilize the uniform method for collecting non -ad valorem special assessments as authorized by Section 197.3632, Florida Statutes; and WHEREAS, as required by state statute, the Village has published notice of its intent to utilize the uniform method of collection of the non -ad valorem special assessments for four weeks prior conducting the required public hearing on December 11, 2025 and has satisfied all other requirements of Section 197.3632, Florida Statutes; and WHEREAS, the Village Council determines that the adoption of this Resolution is in the interests of the public health, safety, and welfare. NOW, THEREFORE, BE IT RESOLVED BY THE VILLAGE COUNCIL OF THE VILLAGE OF NORTH PALM BEACH, FLORIDA, as follows: Section 1. The foregoing recitals are ratified and are incorporated herein. Section 2. The Village Council hereby states its intention to use the uniform method of collection to impose special assessments to recover the costs of providing solid waste services for properties located within the Village's corporate limits. This assessment shall be levied pursuant to Section 197.3632, Florida Statutes. The annual portion of the special assessment against property to be assessed shall be placed on the annual tax bill of the assessed property and shall be collected by the Palm Beach County Tax Collector commencing in the 2026 tax year. Section 3. The Village Council hereby determines that the levy of the special assessment is required to fund the cost of collecting and disposing of solid waste, including the collection and disposal of recycling materials, within the incorporated area of the Village. Page 1 of 3 Section 4. The legal description of the area subject to the assessment is attached hereto as Exhibit "A" and incorporated herein by reference. Section 5. Upon adoption, the Village Clerk shall mail a certified copy of this Resolution to the Palm Beach County Property Appraiser, the Palm Beach County Tax Collector and to the State of Florida Department of Revenue. Section 6. This Resolution be effective immediately upon adoption. PASSED AND ADOPTED THIS 11TH DAY OF DECEMBER, 2025. ATTEST: VILLAC L ERK 1-fr4--L:r - MA Page 2 of 3 Exhibit "A" Legal Description of Area to be Assessed The corporate limits of the Village of North Palm Beach, Florida, as set forth in Article II, Section 1 of the Village Charter. Page 3 of 3 UNIFORM COLLECTION AGREEMENT Village of North Palm Beach THIS AGREEMENT made and entered into this 1Lday of trO,.,,c,,� ' 126, by and between the Village of North Palm Beach ("Village"), whose address for notice purposes is `.�firU.S. Highway 1, North Palm Beach, Florida 33408-4906, and the Honorable Anne M. Gannon, Constitutional Tax Collector, serving Palm Beach County, Florida, whose address is Palm Beach County Tax Collector, 301 N. Olive Avenue, Third Floor, West Palm Beach, Florida 33401 ("Tax Collector"). SECTION 1 FINDINGS AND DETERMINATIONS The parties find and determine: The Village of North Palm Beach represents to Tax Collector that it is a public body corporate and politic within the State of Florida, established pursuant to Chapter 163, Part I, Florida Statutes, created for purposes set forth in and is authorized by Section 163.08, Florida Statutes (2012), and lnterlocal Agreement between the Village of North Palm Beach and the Tax Collector pursuant to Section 163.01, Florida Statutes to fund, finance, impose and to levy certain non -ad valorem assessments for solid waste services, and by appropriate Resolution #2025-61 has expressed its intent to use the statutory uniform methodology form of collection thereof ("Assessments"), as authorized and required by the Villages Interlocal Agreement and Sections 163.08, 197.3631, 197.3632 and 197.3635, Florida Statutes, and Rule 12D-18, Florida Administrative Code, all as amended. SECTION 2 APPLICABLE LAW AND REGULATIONS The Florida Constitution, Sections 163.01, 163.08, 197.3631, 197.3632 and 197.3635, Florida Statutes; Rule 12D-18, Florida Administrative Code; and all other applicable provisions of constitutional and statutory law and related rules as amended, or their successors in function, and the Villages Interlocal Agreement govern the exercise by the Village of North Palm Beach of its power to arrange for collection of non -ad valorem assessments. SECTION 3 PURPOSE The purpose of this Agreement under Rule 12D-18, Florida Administrative Code, is to establish the terms and conditions under which the Tax Collector shall use 197.3632 to perform locally the state duty to collect and to enforce the collection of those certain non -ad valorem special assessments, the "Assessments", imposed and levied by the Village to include those as provided in Section 197.3632(2), Florida Statutes including necessary administrative costs incurred under this section. Administrative costs shall include, but not be limited to, those costs associated with personnel, forms, supplies, data processing, computer equipment, postage, and programming. SECTION 4 TERM The term of this Agreement shall commence upon execution, effective for the 2026 and subsequent tax notice purposes, and shall continue and extend uninterrupted from year-to-year, automatically renewed for successive periods not to exceed one (1) year each, unless the Village shall inform the Tax Collector, as well as the Property Appraiser and the Department of Revenue, by January 10 of each calendar year, if the Village intends to discontinue to use the uniform methodology for such Assessments pursuant to Section 197.3632(6), Florida Statutes and Rule 12D-18.006(3), Florida Administrative Code, using form DR-412 promulgated by the Florida Department of Revenue. Rev. 04-07-17om SECTION 5 DUTIES AND RESPONSIBILITIES OF THE VILLAGE The Village agrees, covenants and contracts to: 1. Pay for or alternatively reimburse the Tax Collector for any separate tax bill (not the tax notice) necessitated by the inability of the Tax Collector to merge the non -ad valorem special assessment roll as certified by Village pursuant to Section 197.3532(7), Florida Statutes, and Rule 12D-18.004(2) Florida Administrative Code. 2. The Village of North Palm Beach will fund, finance, impose and levy certain non -ad valorem assessments, as permitted by Section 163.08, F,S. and evidenced by Interiocal Agreement which has been provided to the Palm Beach County Tax Collector's Office authorizing the Village of North Piam Beach to be the Agent to fund, finance, impose and to levy certain non -ad valorem assessments, 3. By September 15th of each calendar year, the Chair of the Village's Board of Directors, or her or his designee, shall certify, using Form DR-408A, to the Tax Collector, the non -ad valorem assessment roll on compatible electronic medium, tied to the property parcel identification number provided by the Property Appraiser to the Department of Revenue. The Village or its agent on behalf of Village shall post the non -ad valorem special assessment for each parcel on the said non -ad valorem assessment roll of the Village and shall exercise its responsibility that such non -ad valorem assessment roll be free of error and omissions. Section 197.3632(5)(a), Florida Statutes, and Rule 12D-18.006, Florida Administrative Code 4. The Village of North Palm Beach acknowledges that the Tax Collector has no duty, authority or responsibility in the valid assessment, imposition and levy of any non -ad valorem assessments, including the Village's assessments authorized by general law or otherwise, and that it is the sole responsibility and duty of Village to follow all procedural and substantive requirements for the imposition and levy of constitutionally lien -able non -ad valorem assessments, including the Assessments. 5. The Village of North Palm Beach acknowledges that the Tax Collector is entering this Agreement without any determination that the Village of North Palm Beach is legally authorized or qualified to assess these non -ad valorem assessments pursuant .to Section 197.362, Florida Statutes, determine the legality of the assessment, or determine the constitutionality of any lien resulting from nonpayment of the assessment. 6. To the extent permitted by law, and without exceeding the limits of liability established in Sec, 768.28, Florida Statutes, indemnify and save harmless and defend the Tax Collector, its agents, servants, and employees from and against any and all claims, liability, losses, or causes of action which may arise from any misconduct, improper action, negligent act or omission of the Village, its servants, or employees in the performance of services under this Agreement. SECTION 6 DUTIES OF THE TAX COLLECTOR The Tax Collector agrees, consents and contracts to: Timely merge the legally certified "Assessment" roll of the Village with all other non -ad valorem assessment rolls, if certified timely, and merge subsequent said rolls with the Property Appraiser's tax roll, certified to the Tax Collector by the Property Appraiser; prepare a collection roll; and prepare a combined notice (the tax notice) for both ad valorem taxes and non -ad valorem assessments for all imposing and levying local governments within the county political subdivision, including general purpose and special purpose and, in this Agreement, the Village, pursuant to Sections 163.08, 197.3632 and 197.3635, Florida Statutes, and its successor provisions, and any applicable rules, and their successor rules, promulgated by the Department of Revenue, and in accordance with any specific resolutions adopted by Village, so long as said resolutions shall themselves, each and every one, state intent clearly to ask the Tax Collector to use the uniform methodology of collecting such assessments and so long as they are, further, not inconsistent with, or contrary to, the Rev. 04-07-17om provisions of law, including but not limited to Sections 163.08, 197.3632 and 197.3635, Florida Statutes, and their successor provisions, and any applicable rules. SECTION 7 COMPENSATION FOR COLLECTION COSTS AND REIMBURSEMENT FOR NECESSARY ADMINISTRATIVE COSTS The Village of North Palm Beach shall reimburse Tax Collector for necessary administrative costs and compensate Tax Collector for actual collection costs as set forth in Section V, paragraphs 1 and 2 hereof. Specifically, the Village will provide for reimbursement to the Tax Collector on a timely basis for necessary administrative costs and to compensate the Tax Collector for actual collection costs through the payment of an amount equal to two percent (2%) of the amount of assessments collected each year, to be withheld from distribution to the Village. The Tax Collector reserves the right to adjust the compensation rate as necessary to cover actual costs. SECTION 8 TERMINATION This Agreement may be terminated without cause by either Party as permitted by law. Any such termination shall only be effective upon ninety (90) days prior written notice to the other Party. Further, if the entire agreement is declared to be illegal by a court of competent jurisdiction, it shall be deemed terminated upon such finding becoming final. SECTION 9 NOTICE All notices or other communication hereunder shall be in writing and shall be deemed duly given if delivered in person or sent by certified mail, return receipt requested and addressed as follows: If to the Village of North Palm Beach With a copy to: Village of North Palm Beach Office of the Village Clerk 501 US Hight 1 North Palm Beach FL 33408 If to the Tax Collector: Honorable Anne M. Gannon Constitutional Tax Collector Serving Palm Beach County 301 N. Olive Avenue, Third Floor West Palm Beach, FL 33401 Rev. 04-07-17om Carmen Richardson Director, Finance and Budget 301 N. Olive Avenue, Third Floor West Palm Beach, FL 33401 [Remainder of page intentionally left blank.] IN WITNESS WHEREOF, the parties have hereunto set their hands and seals and such of them as are corporations have caused these presents to be signed by their duly authorized officers. Name: ATTEST: Osh PALM BEACH COUNTY TAX COLLECTOR Lt d _ By: A Anne M. annon Name: (4 ((Mr —el eTh Rev. 04-07-17om Date: Iaa VILLAGE OF NORTH PALM BEACH A. Tlage Authorized ' epre- tative Title: //; /�4:1-1 _Aatiltd4-ecN Date: 2 /9 RESOLUTION 2025-61 A RESOLUTION OF THE VILLAGE COUNCIL OF THE VILLAGE OF NORTH PALM BEACH, FLORIDA, STATING THE VILLAGE'S INTENTION TO USE THE UNIFORM METHOD OF COLLECTION FOR NON -AD VALOREM SPECIAL ASSESSMENTS ON THE ANNUAL TAX BILL PURSUANT TO SECTION 197.3632, FLORIDA STATUTES, TO I3E LEVIED BY THE VILLAGE TO FUND THE COST OF SOLID WASTE SERVICES; STATING THE NEED FOR THE LEVY OF THE ASSESSMENT; PROVIDING A LEGAL DESCRIPTION OF THE BOUNDARIES OF REAL PROPERTY SUBJECT TO THE LEVY; PROVIDING FOR MAILING OF A COPY OF THIS RESOLUTION TO THE PALM BEACH COUNTY PROPERTY APPRAISER, THE PALM BEACH COUNTY TAX COLLECTOR, AND THE STATE OF FLORIDA DEPARTMENT OF REVENUE; AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, the Village of North Palm Beach seeks to recover the costs of providing solid waste services to properties located within the incorporated area of the Village and fund such costs through the imposition of non -ad valorem special assessments to be collected on the tax bill issued by the Palm Beach County Tax Collector; and WHEREAS, the Village intends to utilize the uniform method for collecting non -ad valorem special assessments as authorized by Section 197.3632, Florida Statutes; and WHEREAS, as required by state statute, the Village has published notice of its intent to utilize the uniform method of collection of the non -ad valorem special assessments for four weeks prior conducting the required public hearing on December l I, 2025 and has satisfied all other requirements of Section 197.3632, Florida Statutes; and WHEREAS, the Village Council determines that the adoption of this Resolution is in the interests of the public health, safety, and welfare. NOW, THEREFORE, BE IT RESOLVED BY THE VILLAGE COUNCIL OF THE VILLAGE OF NORTH PALM BEACH, FLORIDA, as follows: Section 1. The foregoing recitals are ratified and are incorporated herein. Section 2. The Village Council hereby states its intention to use the uniform method of collection to impose special assessments to recover the costs of providing solid waste services for properties located within the Village's corporate limits. This assessment shall be levied pursuant to Section 197.3632, Florida Statutes. The annual portion of the special assessment against property to be assessed shall be placed on the annual tax bill of the assessed property and shall be collected by the Palm Beach County Tax Collector commencing in the 2026 tax year. Section 3. The Village Council hereby determines that the levy of the special assessment is required to fund the cost of collecting and disposing of solid waste, including the collection and disposal of recycling materials, within the incorporated area of the Village. Page 1 of 3 Section 4. The legal description of the area subject to the assessment is attached hereto as Exhibit "A" and incorporated herein by reference. Section 5. Upon adoption, the Village Clerk shall mail a certified copy of this Resolution to the Palm Beach County Property Appraiser, the Palm Beach County Tax Collector and to the State of Florida Department of Revenue. Section 6. This Resolution be effective immediately upon adoption. PASSED AND ADOPTED THIS 1 l rf€ DAY OF DECEMBER, 2025. ATTEST: VILLA ERK Page 2 of 3 Exhibit "A" Legal Description of Area to be Assessed The corporate limits of the Village of North Palm Beach, Florida, as set forth in Article II, Section I of the Village Charter. Page 3 of 3 THE VILLAGE OF North Palm Beach OFFICE OF THE VILLAGE CLERK 501 U.S. HIGHWAY 1 • NORTH PALM BEACH, FLORIDA 33408-4906 www.villaae-nnb.org • 561-841-3355 • FAX 561-881-7469 • nDbcler rr,village-nob.org December 19, 2025 PBC Tax Collector Property Tax Dept.: Pat Bradley 301 N. Olive Ave. West Palm Beach, Fl. 33401 Dear Property Tax Dept., Enclosed for your records is a certified copy of an adopted Resolution which was passed by the Village Council on December 11, 2025. This Motion states the intention to use the Uniform Method of Collection for Non -Ad Valorem Special Assessments on the Annual Tax Bill. Also enclosed is a certified copy of Resolution 2025-60 stating the Village's intention to use the uniform method of collection to impose special assessments to recover the costs of providing fire protection services for properties located within the Village's corporate limits. Please confirm receipt of Resolution 2025-60. Sincerely, Marquetta Fells Deputy Village Clerk Enclosures