The City Commission adopted Resolution 10-25 on Sept. 13, 2010, which served as the final proceeding for the imposition of the TK Basin Maintenance Assessment Area. Resolution 10-25 created the TK Basin Maintenance Assessment Area, ratified and confirmed the Initial Assessment Resolution (Resolution 10-20), approved the Maintenance Assessment Roll, imposed the Maintenance Assessments, provided for the method of collection, served as the final adjudication and directed the recording of the Resolution in the Official Records Book in the office of the Alachua County Clerk of Courts.
As required by City of Alachua Code of Ordinances Section 2-723 (meets the requirements provided under the Uniform Assessment Collection Act - F.S.S. 197.3632), the City must annually adopt a Preliminary Rate Resolution for each fiscal year. Resolution 22-22 serves as the Preliminary Rate Resolution for the TK Basin Maintenance Assessment for Fiscal Year 2022-2023.
The total assessment is estimated at $20,000.00 for Fiscal Year 2022-2023. This amount is $5,000 less than the total assessment for Fiscal Year 2021-2022. Assessment costs include the actual maintenance expenses of the basin as well as costs incurred to administer the special assessment program annually. The basin maintenance costs have dramatically increased as compared to costs prior to the pandemic.
The City has retained the legal services of Nabors, Giblin and Nickerson, a firm specializing in special assessment creation and implementation, to draft Resolution 22-22 and assist in the reimposition process. The legal expenses related to the reimposition are included in the total assessments collected.
The City Commission also approved an automatically renewing agreement with the Alachua County Tax Collector on Aug. 17, 2010 to reimburse the Tax Collector for necessary administrative and actual costs incurred to collect the assessment on the ad valorem tax bill. The reimbursement cost is 2% of the total assessment and is included in the total assessments to be collected.
Following the adoption of Resolution 22-22, the City Commission will consider the adoption of the Annual Rate Resolution, scheduled for the Sept. 12, 2022 City Commission meeting, which will be the final proceeding to approve the assessment and direct that it be placed on the November 2022 tax bill.