A RESOLUTION OF THE BOARD OF SUPERVISORS OF PORT OF THE ISLANDS COMMUNITY IMPROVEMENT DISTRICT LEVYING AND IMPOSING NON-AD VALOREM SPECIAL ASSESSMENTS FOR THE PORT OF THE ISLANDS COMMUNITY IMPROVEMENT DISTRICT AND CERTIFYING AN ASSESSMENT ROLL FOR FISCAL YEAR 2019-2020
WHEREAS, Port of the Islands Community Improvement District (the “District”) is a local unit of special-purpose government established pursuant to Chapter 190, Florida Statutes for the purpose of providing, operating and maintaining infrastructure improvements, facilities and services to the lands within the District; and
WHEREAS, the District is located in Collier County, Florida (the “County”); and
WHEREAS, the District has constructed or acquired certain public improvements within the District and provides certain services in accordance with Chapter 190, Florida Statutes; and
WHEREAS, the Board of Supervisors of the District (“Board”) hereby determines to undertake various operations and maintenance activities described in the District’s general fund budget for Fiscal Year 2019/2020 attached hereto as Exhibit “A” and incorporated by reference herein (“Operations and Maintenance Budget”); and
WHEREAS, the District must obtain sufficient funds to provide for the operation and maintenance of the services and facilities provided by the District as described in the Operations and Maintenance Budget for Fiscal Year 2019/2020; and
WHEREAS, the provision of such services, facilities, and operations is a benefit to lands within the District; and
WHEREAS, Chapter 190, Florida Statutes, provides that the District may impose special assessments on benefited lands within the District; and
WHEREAS, Chapter 197, Florida Statutes, provides a mechanism pursuant to which such special assessments may be placed on the tax roll and collected by the local tax collector (“Uniform Method”); and
WHEREAS, the District has previously levied an assessment for operation and maintenance service, which the District desires to collect on the tax roll pursuant to the Uniform Method and which is also indicated on Exhibit “A”; and
WHEREAS, the District has previously evidenced its intention to utilize the Uniform Method; and
WHEREAS, the District has approved an Agreement with the Property Appraiser and Tax Collector of the County to provide for the collection of the special assessments under the Uniform Method; and
WHEREAS, the Board finds that the District’s total Operations and Maintenance operation assessments, taking into consideration other revenue sources during Fiscal Year 2019/2020 (defined as October 1, 2019 through September 30, 2020), will amount to $1,907,080; and
WHEREAS, the Board finds that the non-ad valorem special assessments it levies and imposes by this resolution for operation and maintenance on the parcels of property involved will reimburse the District for certain special and peculiar benefits received by the property flowing from the maintenance of the improvements, facilities and services apportioned in a manner that is fair and reasonable, in accordance with the applicable assessment methodology as adopted by the District; and
WHEREAS, it is in the best interests of the District to proceed with the imposition of the special assessments; and
WHEREAS, it is in the best interests of the District to adopt the Assessment Roll of the District (the “Assessment Roll”) attached to this Resolution as Exhibit “B” and incorporated as a material part of this Resolution by this reference, and to certify the Assessment Roll to the County Tax Collector pursuant to the Uniform Method; and
WHEREAS, it is in the best interests of the District to permit the District Manager to amend the Assessment Roll, certified to the County Tax Collector by this Resolution, as the Property Appraiser updates the property roll for the County, for such time as authorized by Florida law.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF PORT OF THE ISLANDS COMMUNITY IMPROVEMENT DISTRICT;
Section I. Recitals. The foregoing recitals are true and correct and incorporated herein by reference.
Section 2. Benefit. The provision of the services, facilities, and operations as described in Exhibit “A” confer a special and peculiar benefit to the lands within the District, which benefits exceed or equal the costs of the Assessments (as defined below). The allocation of the costs to the specially benefited lands is shown in Exhibits “A” and “B.”
Section 3. Assessment Imposition. A special assessment for operations and maintenance as provided for in Chapter 190, Florida Statutes is hereby imposed and levied on the benefited lands within the District in accordance with Exhibits “A” and “B” (the “Assessments”). The lien of the Assessments imposed and levied by this Resolution shall be effective upon passage of this Resolution.
Section 4. Collection. The collection of the Assessments shall be at the same time and in the same manner as County taxes in accordance with the Uniform Method. Further, the collection of the Assessments will be together with the collection of all other debt service non-ad valorem assessments, if any, which have been levied and certified by the District.
Section 5. Assessment Roll. The District’s Assessment Roll, attached to this Resolution as Exhibit “B,” is hereby certified to the County Tax Collector and shall be collected by the County Tax Collector in the same manner and time as County taxes. The proceeds therefrom shall be paid to Port of the Islands Community Improvement District. The Chairman of the Board designates the District Manager to perform the certification duties. A copy of this Resolution be transmitted to the proper public officials so that its purpose and effect may be carried out in accordance with law.
Section 6. Assessment Roll Amendment. The District Manager shall keep apprised of all updates made to the County property tax roll by the Property Appraiser after the date of this Resolution, and shall amend the District’s Assessment Roll in accordance with any such updates, for such time as authorized by Florida law, to the County property tax roll. After any amendment of the Assessment Roll, the District Manager shall file the updates to the property tax roll in the District records.
Section 7. Conflict. All Resolutions, sections or parts of sections of any Resolutions or actions of the Board of Supervisors in conflict are hereby repealed to the extent of such conflict.
Section 8. Severability. The invalidity or unenforceability of any one or more provisions of this Resolution shall not affect the validity or enforceability of the remaining portions of this Resolution, or any part thereof.
Section 9. Effective Date. This Resolution shall take effect upon the passage and adoption of this Resolution by the Board of the District.
PASSED AND ADOPTED this 16th day of August 2019.
PORT OF THE ISLANDS COMMUNITY IMPROVEMENT DISTRICT
Signed by Chairman, Tony Davis
Attest by District Manager, Calvin Teague
Exhibit A: Budget
Exhibit B: Assessment Roll