Summary 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 17-20 serves as the Preliminary Rate Resolution for the TK Basin Maintenance Assessment for Fiscal Year 2017-2018.
The total assessment cost is estimated at $11,000.00 for Fiscal Year 2017-2018, which is an increase from the the total assessment cost for Fiscal Year 2016-2017 of $7,000. These costs include the actual maintenance expenses of the basin as well as costs incurred to administer the special assessment program annually. The increase in costs is related to potential additional engineering review necessary for the assessment calculation. Staff anticipates the assessment cost for future years will remain relatively constant.
The City has retained the legal services of Nabors, Giblin and Nickerson, a firm specializing in special assessment creation and implementation, to draft Resolution 17-20 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 17-20, the City Commission will consider the adoption of the Annual Rate Resolution, scheduled for the Sept. 11, 2017 City Commission meeting, which will be the final proceeding to approve the assessment and direct it to be placed on the November 2017 tax bill. | | |