HomeMy Public PortalAbout21-9848 Intergovernmental Cooperation w/ Miami Dade Tax CollectonSponsored by: City Manager
RESOLUTION NO. 21-9848
A RESOLUTION OF THE CITY COMMISSION OF
THE CITY OF OPA-LOCKA, FLORIDA,
AUTHORIZING THE CITY MANAGER TO EXECUTE
AN INTERGOVERNMENTAL COOPERATION
AGREEMENT WITH THE MIAMI-DADE COUNTY
PROPERTY APPRAISER AND MIAMI-DADE
COUNTY TAX COLLECTOR TO ALLOW THE
INCLUSION OF A CITY ASSESSMENT FOR
STORMWATER SERVICES ON THE ANNUAL
PROPERTY TAX BILL; PROVIDING FOR
INCORPORATION OF RECITALS; PROVIDING FOR
AN EFFECTIVE DATE
WHEREAS, the City of Opa-Locka ("City") previously engaged an
engineering firm to determine the appropriate stormwater charge for each property
within the City. In the process, the study highlighted the ineffectiveness of billing
these charges on the utility bill; and
WHEREAS, billing for stormwater services on utility bills in the City is not
efficient in ensuring that all properties pay their fair share of the support of the
City's storm drainage system. This is due to issues such as multiple water accounts
to a single property, delinquent utility accounts and closed utility accounts due to
vacant properties; and
WHEREAS, the City has determined it is in the best interest of the City to
move billing of City stormwater fees from the City utility bill to the annual property
tax bill to ensure every property is charged its fair share and support of the City's
drainage system; and
WHEREAS, on December 9, 2020, the City Commission adopted Resolution
20-9822, notifying the County Property Appraiser, the County Tax Collector and the
State Department of Revenue of the City's intent to place a stormwater assessment
on the property tax bill; and
WHEREAS, on January 13, 2021, the City Commission passed Ordinance 21-
01 permitting the City to bill stormwater fees on the property tax bill and otherwise
strengthen the prior stormwater code; and
WHEREAS, the City is required to execute an intergovernmental cooperation
agreement with the County Property Appraiser and the County Tax Collector,
attached hereto as Exhibit "A, to provide services and receive compensation and
Resolution No. 21-9848
support of the City having a storm water assessment included on the annual
property tax bill; and
WHEREAS, the intergovernmental cooperation agreement documents the
agencies' agreement to fulfill their billing and collection roles, the mode of
communication of information among the participants, the ongoing duration of
these services until terminated by any party, and a fee not to exceed 2% of the total
amount of special assessments collected and remitted by the Tax Collector; and
WHEREAS, the City Commission finds it is the best interest of the City and
its residents to execute the intergovernmental cooperation agreement, attached
hereto as Exhibit "A".
NOW THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF
THE CITY OF OPA-LOCKA, FLORIDA, THAT:
Section 1. Adoption of Representations. The foregoing "Whereas" clauses
are hereby ratified and confirmed as being true and the same are hereby made a
specific part of this Resolution.
Section 2. Authorization. The City Commission of the City of Opa-Locka
hereby authorizes the City Manager to execute the intergovernmental cooperation
agreement, attached hereto as Exhibit "A, with the Miami -Dade County Property
Appraiser and Miami -Dade County Tax Collector to allow the inclusion of a City
assessment for stormwater services on the annual property tax bill.
Section 3. Scrivener's Errors.
Sections of this Resolution may be renumbered or re -lettered and corrections of
typographical errors which do not affect the intent may be authorized by the City
Manager, or the City Manager's designee, without need of public hearing, by filing a
corrected copy of same with the City Clerk.
Section 4. Effective Date. This Resolution shall be effective immediately upon
adoption hereof and approval by the Governor of the State of Florida or his
designee.
PASSED AND ADOPTED this 24th day of March, 2021.
Resolution No. 21-9848
Matthew Pigatt
Mayor
Attest to:
Joa na Flores
City Clerk
Moved by: Commissioner Burke
Seconded by: Commissioner Davis
VOTE: 4-0
Approved as to form and legal sufficiency:
(144/
Burnadette Norris
City Attorney
Commissioner Burke YES
Commissioner Davis YES
Commissioner Taylor NOT PRESENT
Vice -Mayor Williams YES
Mayor Pigatt YES
eeks, P.A.
City of Opa-locka
Agenda Cover Memo
Department
Director:
Bob Anathan
Department
Director
Signature:
t:.�
City
Manager:
John E. Pate
CM Signature
Commission
Meeting
Date:
Mar 24, 2021
Item Type:
(EnterXin box)
Resolution
Or .
i ce
Other
X
Fiscal
Impact:
(EnterXin box)
Yes
No
Ordinance Reading•
(Enter X in box)
d eading
2"d Reading
X
Public Hearing:
(Enter X in box)
Yes
No
Yes
No
Funding
Source:
Account# :
(Enter Fund & Dept)
Ex:
See Financial
Impact section
below
Advertising Requirement:
(EnterXin box)
Yes
No
X
ILA
Required:
(Enter X in box)
Yes
No
RFP/RFQ/Bid#:
X
Strategic
Plan Related
(Enter X in box)
Yes
No
Strategic Plan Priority Area:
Enhance Organizational NE
Bus. & Economic Dev •
Public Safety •
Quality of Education •
Qual. of Life & City Image X
Communcatlon •
Strategic Plan ObJ./Strategy:
(list the specific objective/strategy this
item will address)
Reduce Flooding
X
Sponsor
Name
City Manager
Department:
City Manager
Short Title:
Intergovernmental Cooperation Agreement Among Miami -Dade County Property Appraiser, Miami -Dade County
Tax Collector and the City of Opa-locka.
Staff Summary:
Issue: The City Commission has indicated an interest in moving the City's current stormwater fees from the
utility bill to the property tax bill to ensure that every property is correctly charged its fair share for the
maintenance and improvement of the City's drainage system. The County Property Appraiser and Tax
Collector participate in this process, requiring an Intergovernmental Cooperation Agreement among the three
parties. Staff recommends the City Commission authorize the appropriate City official sign the agreement and
have it returned to the County.
Background: The City has always charged stormwater fees on the utility bill. This has been problematic in
many respects, including:
1. Difficulties in assigning the appropriate fee to each utility account, particularly when a property has more
than one utility account, such as a mall.
2. Delinquent accounts resulting in uncollected stormwater fees.
3. Vacant buildings with closed utility accounts, resulting in further loss of stormwater fees.
This has proven to be a very ineffective form of billing with approximately $1.0 million received in FY 20 and,
after adjustments made at the end of FY 20, the current forecast for FY 21 is $1.2 million. Based on a study
conducted by an engineering firm for the City, if every property was correctly charged at the current rate of
$6.00 per month per Equivalent Residential Unit (ERU), the stormwater unit of measure by which each
property is charged, the City will receive approximately $2.0 million annually. This additional revenue is key
to City plans for improvement of the City's storm drainage system.
Placing the stormwater fee on the property tax bill isn't a rate increase. A single-family residence property
owner currently has a $6.00 charge on the monthly property tax bill. The property owner will now see a $72.00
assessment on the property tax bill, with the ability to take up to a 4% discount if early payment is chosen. The
additional revenue will come from properties which up to now have not been properly charged their fair share
of the maintenance and improvement of the storm drainage system.
To enable this transition to occur, the City Commission adopted Resolution 20-9822 on December 9, 2020
notifying the County Property Appraiser, County Tax Collector and the State Department of Revenue of the
City's intent to place a stormwater assessment on the property tax bill. This was subsequently followed by the
adoption of Ordinance 21-01 on its second hearing on January 13, 2021, permitting the City to bill stormwater
fees on the property tax bill and otherwise strengthening the prior stormwater code.
Current Activity: Since the County Property Appraiser and County Tax Collector will be involved in the billing
and collection of a City assessment on the property tax bill, an Intergovernmental Cooperation Agreement is
required for these agencies and the City. This agreement indicates these agencies agreement to fulfill their
billing and collection rolls, the mode of communication of information:among the participants, the ongoing
duration of these services until terminated by any party, and a fee not to exceed 2% of total amount billed.
Next steps include (1) sending letters to all property owners, (2) conducting a hearing to allow property
owners to comment on the proposed assessment, (3) exchange of electronic information back and forth
between the County and the City to eventually provide the County with the assessment information for the
TRIM Notice and (4) on or before September 15, 2021 submission to the County of the final assessment role
for the property tax bills.
Financial Impact: Inclusion of a stormwater assessment on the property tax bill will increase stormwater
revenue by nearly $800,000 annually due to all properties now paying their fair share for the maintenance
and improvement of the City storm drainage system with the additional funds permitting the City to begin
undertaking major stormwater projects to greatly mitigate the significant flooding the City has experienced in
the past.
Proposed Action:
Staff recommends that the City Commission authorize the appropriate City official sign the Intergovernmental
Cooperation Agreement among the City, the County Appraiser and County Tax Collector and have the
agreement forwarded to the County Property Appraiser.
Attachment:
1. Resolution
2. Intergovernmental Cooperation Agreement
INTERGOVERNMENTAL COOPERATION AGREEMENT
BY AND AMONG
MIAMI-DADE COUNTY PROPERTY APPRAISER
AND
MIAMI —DADE COUNTY TAX COLLECTOR
AND
CITY OF OPA-LOCKA
THIS INTERGOVERNMENTAL COOPERATION AGREEMENT (the
"Agreement") is made and entered into as of the day of , 2021, by
and among Miami -Dade County Office of the Property Appraiser (hereinafter referred to
as ("Property Appraiser"), Florida, Miami -Dade County on behalf of the Tax Collector
(hereinafter referred to as "Tax Collector"), Florida, and the City of Opa-Locka, Florida
(hereinafter referred to as "City").
WITNESSETH:
WHEREAS, the City intends to adopt non -ad valorem assessments or special
assessments for stormwater services within the City of Opa-Locka; and
WHEREAS, the City intends to utilize the uniform method of collection, as outlined
in Sections 197.3632 and 197.3635, Florida Statutes, for collecting the above -referenced
non -ad valorem special assessments for the aforementioned services; and
WHEREAS, the City has requested that the Property Appraiser include its adopted
non -ad valorem assessments for stormwater services on the Notice of Proposed Property
Taxes as specified in Section 200.069, Florida Statutes ("TRIM Notice"); and
WHEREAS, the City has requested that the Tax Collector include its adopted non -
ad valorem assessments for stormwater services on the Combined Notice of Ad Valorem
and Non -Ad Valorem Assessments provided for in Section 197.3635, Florida Statutes;
and
WHEREAS, pursuant to Section 197.3632, Florida Statutes, the City, the Property
Appraiser, and the Tax Collector must enter into a written agreement evidencing the
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Property Appraiser's and the Tax Collector's agreement to place the City's herein
specified non -ad valorem assessments on the TRIM Notice and tax bill; and
WHEREAS, the City represents that it has duly complied with the Notice provisions
and adopted Resolution No. 20-9822 in compliance with the required resolutions set forth
in Section 197.3632 Florida Statutes, so as to entitle the City to utilize the non -ad valorem
method of collection, and the Tax Collector and Property Appraiser have relied on these
representations, and
NOW, THEREFORE, for good and valuable consideration and intending to be
legally bound hereby, the City, the Property Appraiser, the Tax Collector agree as follows:
1. The City, Property Appraiser, and Tax Collector shall abide by all statutes,
rules and regulations pertaining to the levy and collection of non -ad valorem
assessments, including the provisions of sections 197.3632, 197.3635,
Florida Statutes, as amended, and any applicable rules duly promulgated
by the Department of Revenue.
2. The Property Appraiser agrees to place the City's non -ad valorem
assessments for stormwater services within the City of Opa-Locka on the
Notice of Proposed Property Taxes and Proposed or Adopted Non -Ad
Valorem Assessments prepared in accordance with Section 200.069,
Florida Statutes.
3. The Tax Collector agrees to the City's request to place its adopted non -ad
valorem assessments for stormwater services within the City of Opa-Locka
on the Combined Notice of Ad Valorem Taxes and Non -Ad Valorem
Assessments in accordance with Section 197.3635, Florida Statutes.
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4. The City agrees that all certified assessment rolls will be maintained and
transmitted to the Property Appraiser and the Tax Collector on compatible
electronic medium as defined in Section 197.3632(1), Florida Statutes.
5. The City agrees that, in consideration for services herein agreed to be
performed by the Tax Collector, the Tax Collector shall be entitled to retain,
in the Tax Collector's sole discretion, the actual costs of collection not to
exceed two percent (2%) on the amount of special assessments collected
and remitted.
6. Duration of this Agreement. This Agreement shall take effect upon
signing and shall extend to the collection of special assessments for each
fiscal year thereafter until canceled by any Party pursuant to Section 10
herein.
7. Severability of the Provisions in this Agreement. The provisions in this
Agreement, except for Section 4, are intended to be severable. If any
provision of this Agreement shall be held to be invalid or unenforceable in
whole or in part, such provision shall be ineffective to the extent of such
invalidity or unenforceability without in any manner affecting the validity or
enforceability of the remaining provisions of this Agreement.
8. Governing Law. This Agreement shall be governed by and construed in
accordance with the laws of the State of Florida.
9. Amendments or Modifications of this Agreement. It is anticipated by
the parties that the terms and conditions of this Agreement will be
periodically amended or modified. Such amendments or modifications must
be in writing and must be duly executed by all parties to this Agreement.
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10. Terms and Cancellation. The Term of this Agreement shall commence
upon the date first above written and shall run through the end of the
calendar year and shall automatically be renewed thereafter, for successive
terms, not to exceed one year each. Any party may cancel this Agreement
at the end of the term upon written notice to the other parties prior to the
end of the term.
11. Intent to be Legally Bound. By signing this Agreement, the Parties hereto
confirm and state that they have carefully read this Agreement, that they
know the contents hereof, that they fully expect to carry out each and every
provision, and that they intend to be legally bound by the rights and
obligations set forth herein.
12. Indemnification and Hold Harmless The City shall indemnify and hold
harmless, to the extent permitted by Florida law and without waiving its right
of sovereign immunity, the Property Appraiser, Tax Collector and their
respective officers, employees, agents and instrumentalities from any and
all liability, losses or damages, including attorneys' fees and costs of
defense, which the Property Appraiser, Tax Collector or their respective
officers, employees, agents or instrumentalities may incur as a result of
claims, demands, suits, causes of actions or proceedings of any kind or
nature arising out of, relating to or resulting from the negligent or intentional
acts or omissions of the City or its employees, agents, servants, partners
principals, or subcontractors arising out of, relating to, or resulting from the
performance of the Agreement. The City shall pay all claims and losses in
connection therewith and shall investigate and defend all claims, suits or
actions of any kind or nature in the name of the Property Appraiser or Tax
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Collector where applicable, including appellate proceedings, and shall pay
all costs, judgments, and attorneys' fees which may issue thereon.
13. Headings. The headings for each paragraph in this Agreement are for the
purposes of reference only and shall not limit or otherwise affect the
meaning of any provision.
14. Complete Agreement. This document shall represent the complete
agreement of the Parties.
IN WITNESS WHEREOF, the Parties hereto execute this Agreement, and they
affirm that they have the power to do so on behalf of the City, the Tax Collector, and the
Property Appraiser.
(S EA L) CITY OF OPA-LOCKA, FLORIDA
A municipal corporation of the
ATTEST: State of Florida
By: By:
(name and title) (name and title)
MIAMI-DADE COUNTY, FLORIDA
OFFICE OF THE PROPERTY APPRAISER
By:
Pedro J. Garcia
Property Appraiser
ATTEST:
MIAMI-DADE COUNTY, FLORIDA
BY ITS BOARD OF COUNTY
COMMISSIONERS
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By: By:
Harvey Ruvin
County Clerk
Daniella Levine Cava
Mayor
Approved as to legal sufficiency for Miami -Dade County and the Office of the Property
Appraiser:
By:
Assistant County Attorney
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