R2021-09 Palm Beach County Property Appraiser and Tax Collector Agreements for Stormwater Utility Non-Ad Valorem AssessmentsRESOLUTION 2021-09
A RESOLUTION OF THE VILLAGE COUNCIL OF THE VILLAGE OF
NORTH PALM BEACH, FLORIDA, APPROVING AGREEMENTS WITH THE
PALM BEACH COUNTY PROPERTY APPRAISER AND THE PALM BEACH
COUNTY TAX COLLECTOR FOR THE COLLECTION OF STORMWATER
UTILITY NON -AD VALOREM ASSESSMENTS ON THE PROPERTY TAX
BILL AND AUTHORIZING THE MAYOR AND VILLAGE CLERK TO
EXECUTE THE AGREEMENTS; AND PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, through the adoption of Resolution 2020-84 on December 10, 2020, the Village
Council stated its intent to levy a non -ad valorem assessment to collect a stormwater utility fee on
the property tax bill; and
WHEREAS, Section 197.3632(2), Florida Statutes, requires the Village to execute standard
agreements with both the Palm Beach County Property Appraiser and the Palm Beach County Tax
Collector in order to proceed with the collection of the non -ad valorem assessment; and
WHEREAS, the Village Council determines that the adoption of this Resolution is in the best
interests of the health, safety and welfare of the Village and its residents.
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 approves an Agreement with the Palm Beach County
Property Appraiser and an Interlocal Agreement with the Palm Beach County Tax Collector,
copies of which are attached hereto and incorporated herein, for the collection of non -ad valorem
stormwater assessments on the property tax bill and authorizes the Mayor and Village Clerk to
execute the Agreements on behalf of the Village.
Section 3. This Resolution shall become effective immediately upon adoption.
PASSED AND ADOPTED THIS 28TH DAY OF JANUARY, 2021.
(Village. Sial)
MAYOR
ATTEST:
VILLAG ERK
AGREEMENT
THIS AGREEMENT made and entered into this 29th day of December, 2020, by and between Dorothy Jacks, as Palm
Beach County Property Appraiser (the "Appraiser"), and Village of North Palm Beach — Stormwater NAV, hereinafter
"Local Government",
WHEREAS, Local Government has elected under Section 197.363(1), Florida Statutes, for the collection of its non -ad
valorem assessments pursuant to the uniform method for the levy, collection and enforcement of non -ad valorem assessments as
provided for in Section 197.3632, Florida Statues, and Local Government's adoption and
WHEREAS, the Appraiser and Local Government are required to enter into an agreement pursuant to Section
197.3632(2), Florida Statutes, for the Appraiser to provide the Local Government with the information outlined in Section
197.3632(3)(b), Florida Statutes; and
WHEREAS, Chapter 92-264, Laws of Florida was enacted to provide that non -ad valorem assessments be set forth in
the Notice of Proposed Property Taxes for Palm Beach County;
NOW, THEREFORE, in consideration of the following covenants, conditions and promises the parties agree as follows:
1. The above representations are true and correct.
2. The Appraiser is entering into this Agreement without any determination that Local Government is qualified to
collect its non -ad valorem assessments by the uniform method, and to the extent permitted by law, Local Government will
indemnify and hold the Appraiser harmless from any challenge thereto, subject to the provisions of Florida Statute 768.28
relating to sovereign immunity.
3. The Appraiser will provide to Local Government the information described in Section 197.3632(3)(b), Florida
Statutes, in compatible electronic medium by June 1, 2021.
4. Local Government in levying and collecting non -ad valorem assessments pursuant to Section 197.3632, Florida
Statutes, will provide to the Appraiser the assessment rate expressed in dollars and cents per unit of assessment, the
associated assessment amount and the purpose of the assessment, extended against each parcel within the boundaries of Local
Government in compatible electronic medium prior to July 28, 2021. Should the above date fall upon a Holiday, Saturday or
Sunday the Local Government will agree to provide to the Appraiser by the last business day prior to the Holiday, Saturday '
or Sunday.
5. The Appraiser will utilize the information provided by the Local Government pursuant to paragraph 4 herein in
preparing the Notice of Proposed Property Taxes pursuant to Section 200.069, Florida Statutes, and, in addition to the
information required in the Notice required by Section 200.069, Florida Statutes, the Appraiser shall include the non -ad
valorem assessment levied pursuant to Section 197.3632, Florida Statutes, as separate, itemized entries.
6. Additionally, the Appraiser agrees to make available to Local Government an additional list of the information
described in Section 197.3632(3)(b), Florida Statutes, shortly before the September 12, 2021 certification date for Local
Government to reflect the changes to the assessment roll between said date and June 1, 2021.
7. In return for the providing of the information as outlined in Paragraphs 3 and 6, Local Government agrees to
reimburse the Appraiser, in accordance with Section 197.3632(2), Florida Statutes, for the necessary administrative costs, as
described in exhibit W, incurred in providing the information.
8. The parties recognize the Appraiser processes changes to the assessment roll through a procedure known as
Certificate of Corrections (C of C's). The Appraiser agrees to provide a copy of each C of C's processed to Local
Government. The parties recognize Local Government has a process to make changes on its assessment roll. Local
Government agrees to provide the Appraiser with information in written form, of any changes it makes.
9. This agreement shall automatically be extended hereafter, from year to year, unless and until terminated by
either of the parties. This Agreement may be terminated at any time by the Local Government upon written notice to the
Appraiser and payment for all services provided under this Agreement through the date of termination. This Agreement may
be terminated at any time by the Appraiser upon written notice to the Local Government; however, notice given by the
Appraiser after January 1 and prior to October 1, shall be effective only following completion of certification of that year's
non -ad valorem tax roll. Upon cancellation of the Agreement by the Appraiser, the Local Government shall reimburse all
outstanding bills to the Appraiser within a reasonable time.
IN WITNESS WHEREOF, the parties or their duly authorized representatives hereby execute this Agreement on the
date first written above.
Local Governm t
By:
Attest:'
7
i../
Dorothy Jacks, as Palm Beach
County Property Appraiser
Exhibit'A'
Non Ad Valorem - Cost Summary
The following is a summary of costs which this office will assess to each Local Government that utilizes the uniform
method of collection. All costs will be assessed on an annual basis at the end of each Tax Roll cycle. These costs
are subject to change, and if a change is to be made the Local Government will be notified of that change at the
beginning of the Tax Roil cycle.
(A) There will be an initial cost for setting up the new NAV assessment to the tax roll. The amount to be charged
will be the greater of the actual cost and expenses incurred by the Property Appraiser's Office or $500. This cost
may include personnel cost, forms, supplies, data processing computer equipment, postage and programming cost.
(B) Administrative services: This fee covers administrative costs and services per F.S. 197.3632(2) which will be
assessed to each Local Government annually until the cancellation of the Agreement.
Administrative services = $150.00/ Local Government per year
INTERLOCAL AGREEMENT
VILLAGE OF NORTH PALM BEACH
G
THIS INTERLOCAL AGREEMENT made and entered into this 104 day of
ro,46wz& , 2021 by and between Anne M. Gannon as Constitutional Tax Collector for Palm
Beach County (the "Tax Collector"), and the Village of North Palm Beach (the "Authority") for
the implementation and collection of the Authority's non-ad valorem assessments noted in
Resolution No. 2020-84 for Stormwater Utility System Services adopted December 10, 2020
by the Village of North Palm Beach are as follows:
1. The Authority shall meet all the requirements of Florida Statutes 197.3631 and 197.3632
for the implementation of the Authority's non -ad valorem assessment billing.
2. Upon the performance by the Authority of its requirements in compliance with the above
statutes and this Agreement, the Tax Collector agrees to implement the Authority's non -ad
valorem assessments billing and collection.
3. The Authority further agrees that it shall provide to the Tax Collector compensation for the
actual cost of collecting these non -ad valorem assessments as provided in Florida Statutes
(F.S. Section 197.3632(8)(c). Since the actual costs of collection cannot be precisely
determined, the parties agree that one percent (1%) of total collections will be considered
the costs.
4. This Agreement shall be in effect for the tax year 2021 and subsequent years thereafter
unless canceled by either the Authority or the Tax Collector by giving notice in writing to
the other by January 10th.
5. This Agreement may be modified by both parties in writing provided such modifications
are agreed upon prior to any notice of termination.
6. This Agreement shall be changed, modified, or amended in writing as necessary to
conform with any new statutory requirements when and if enacted into law.
7. Subject to the provisions and limitations of Florida Statute 768.28, the Authority shall
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
Authority, its servants, or employees in the performance of services under this Agreement.
The Authority acknowledges that the Tax Collector is entering this Agreement without any
determination that the Authority is legally authorized or qualified to assess these non -ad
valorem assessments pursuant to Section 197.3632, Florida Statutes, determine the legality
of the assessment, or determine the constitutionality of any lien resulting from nonpayment
of the assessment.
8. Notice
All notices or other communications 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 Authority:
VILLAGE OF NORTH PALM BEACH
Attn: Andrew Lukasik, Village Manager
501 U.S. Highway 1
North Palm Beach, Florida 33408
If to the Tax Collector:
Honorable Anne M. Gannon
Constitutional Tax Collector,
Serving Palm Beach County
301 North Olive Avenue, Third Floor
West Palm Beach, Florida 33401
With a co-py to for "Authority":
VILLAGE OF NORTH PALM BEACH
Attn: Samia Janjua, Finance Director
501 U.S. Highway 1
North Palm Beach, Florida 33408
With a copy to for Tax Collector:
Carmen Richardson,
Director, Finance and Budget Dept.
Palm Beach County Tax Collector
301 North Olive Avenue, Third Floor
West Palm Beach, Florida 33401
IN WITNESS HEREOF, the parties have executed this Agreement by their respective duly
authorized officers or representatives.
ATTEST:
/Name:
V
Approved as to form and legal suf I iency:
Signature:
d,-'°� W� 4w &Peter ,
VILLAGE OF NORTH PA�,M BEACH
Authorized Signature for Authority)
Name: n I
ky,-J
Title:
Date Signed:
PALM BEACH COUNTY TAX COLLECTOR
BY: )k
Anne M. Gannon, Tax Collector
Date Signed:
36neral Counsel
Palm Beach County Tax Collector
Date Signed: