Chapter 52 - HOME RULE SPECIAL ASSESSMENT ORDINANCE

Sec. 51.15. - Reserved. Chapter 53 - MUNICIPAL PUBLIC SERVICE TAX Chapter 52 - HOME RULE SPECIAL ASSESSMENT ORDINANCE[1]

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Editor's note— Former ch. 52, "Real Estate Brokers," was repealed in its entirety by ordinance (Doc. #17058) adopted by the city council on June 28, 1982.

ARTICLE I. - INTRODUCTION

Sec. 52.01. - Home Rule Powers.

This Ordinance is enacted pursuant to municipal home rule powers granted under Section 2(b), Article VIII of the Constitution of the State of Florida and Florida Statutes ch. 166, pts. I and III.

(Ord. of 1-22-1996, Doc. #29102)

Sec. 52.02. - Alternative Method.

This Ordinance shall be deemed to provide an additional and alternative method for the doing of the things authorized hereby and shall be regarded as supplemental and additional to powers conferred by other laws, and shall not be regarded as in derogation of any powers now existing or which may hereafter come into existence. This Ordinance, being necessary for the health, safety and welfare of the inhabitants of the City, shall be liberally construed to effect the purposes hereof.

(Ord. of 1-22-1996, Doc. #29102)

Sec. 52.03. - Definitions.

When used in this Ordinance, the following terms shall have the following meanings, unless the context clearly requires otherwise:

Annual Assessment Resolution means the resolution described in Section 52.13 hereof, approving an Assessment Roll for a specific Fiscal Year.

Assessment means a special assessment imposed by the City pursuant to this Ordinance to fund the Capital Cost and related expenses of Local Improvements or the Operating Cost of Local Services.

Assessment Area means any of the municipal special benefit areas created by resolution of the City Council pursuant to Section 52.05 hereof, that specially benefit from a Local Improvement or Local Service.

Assessment Coordinator means the person appointed to administer Assessments imposed pursuant to this Ordinance, or such person's designee.

Assessment Roll means the special assessment roll relating to Local Improvements or Local Services, approved by a Final Assessment Resolution or an Annual Assessment Resolution pursuant to Section 52.12 or Section 52.13 hereof.

Assessment Unit means the apportionment unit utilized to determine the Assessment for each parcel of property, as set forth in the Initial Assessment Resolution. "Assessment Units" may include, by way of example and not limitation, one or a combination of the following: front footage, land area, improvement area, equivalent residential connections, permitted land use, trip generation rates, rights to future trip generation capacity under applicable concurrency management regulations, property value or any other physical characteristic or reasonably expected use of the property that is related to the Local Improvement or Local Service to be funded from proceeds of the Assessment.

Capital Cost means all or any portion of the expenses that are properly attributable to the land acquisition for and the design, construction (including reasonable contingencies for construction cost increases and change orders), installation, reconstruction, acquisition, and renewal or replacement (including, but not limited to, demolition, environmental mitigation and relocation) of Local Improvements under generally accepted accounting principles and that are, under such principles, properly chargeable to the capital account of such Local Improvement; any amounts necessary to reimburse the City for funds advanced for Capital Cost and for interest on any interfund or intrafund loan(s) made for such purposes; and all or any portion of the costs related to the Obligations, the issuance thereof, and to the collection of the Assessment, including, but not limited to, capitalized interest, cost of funding a reserve account, attorneys fees, remarketing fees, credit or liquidity facility fees, municipal bond insurance costs, and any charge by the Orange County Tax Collector or Orange County Property Appraiser.

City means the City of Orlando, Florida.

Clerk means the City Clerk or Deputy City Clerk of the City of Orlando, Florida.

Council means the City Council of the City of Orlando, Florida.

Final Assessment Resolution means the resolution described in Section 52.12 hereof, which shall confirm, modify or repeal the Initial Assessment Resolution and which shall be the final proceeding for the imposition of an Assessment.

Fiscal Year means the period commencing on October 1 of each year and continuing through the next succeeding September 30, or such other period as may be prescribed by law as the fiscal year for the City.

Government Property means property owned by the United States of America, the State of Florida, a county, a special district, a municipal corporation, or any of their respective agencies or political subdivisions.

Initial Assessment Resolution means the resolution described in Section 52.08 hereof, which shall be the initial proceeding for the imposition of an Assessment.

Local Improvement means a capital improvement constructed or installed by the City for the special benefit of a neighborhood or other local area within the City.

Local Service means a service provided by the City for the special benefit of a neighborhood or other local area within the City.

Obligations means bonds or other evidence of indebtedness including but not limited to, notes, commercial paper, capital leases, interfund or intrafund loans, or any other obligation issued or incurred to finance any portion of the Capital Cost of Local Improvements and secured, in whole or in part, by proceeds of the Assessments.

Operating Cost means all or any portion of the expenses (other than Capital Costs) that are properly attributable to Local Services under generally accepted accounting principles, including, without limiting the generality of the foregoing, reimbursement to the City for any funds advanced for Local Services, and interest on any interfund or intrafund loan for such purpose and all or any portion of the costs related to the Obligations, the issuance thereof, and to the collection of the Assessment, including, but not limited to, capitalized interest, cost of funding a reserve account, attorneys fees, remarketing fees, credit or liquidity facility fees, municipal bond insurance costs, and any charge by the Orange County Tax Collector or Orange County Property Appraiser.

Ordinance means this Home Rule Special Assessment Ordinance.

Pledged Revenue means, as to any series of Obligations, (A) the proceeds of such Obligations, including investment earnings, (B) proceeds of Assessments specifically pledged to secure the payment of such Obligations, and (C) any other legally available non-ad valorem revenue, if any, pledged at the Council's sole option to secure the payment of such Obligations, as specified by the ordinance or resolution authorizing such Obligations.

Property Appraiser means the Orange County Property Appraiser.

Resolution of Intent means the resolution expressing the Council's intent to collect Assessments on the ad valorem tax bill required by the Uniform Assessment Collection Act.

Tax Collector means the Orange County Tax Collector.

Tax Roll means the real property ad valorem tax assessment roll maintained by the Property Appraiser for the purpose of the levy and collection of ad valorem taxes.

Uniform Assessment Collection Act means Florida Statutes §§ 197.3632 and 197.3635, or any successor statutes authorizing the collection of non-ad valorem assessments on the same bill as ad valorem taxes, and any applicable regulations promulgated thereunder.

(Ord. of 1-22-1996, Doc. #29102)

Sec. 52.04. - Interpretation.

Unless the context indicates otherwise, words importing the singular number include the plural number and vice versa; the terms "hereof," "hereby," "herein," "hereto," "hereunder" and similar terms refer to this Ordinance; and the term "hereafter" means after, and the term "heretofore" means before, the effective date of this Ordinance. Words of any gender include the correlative words of the other genders, unless the sense indicates otherwise.

(Ord. of 1-22-1996, Doc. #29102)

ARTICLE II. - ASSESSMENT AREAS

Sec. 52.05. - Creation of Assessment Areas.

The Council is hereby authorized to create Assessment Areas by resolution. Each Assessment Area shall encompass only that property specially benefited by the Local Improvements or Local Services proposed for funding from the proceeds of Assessments to be imposed therein. The resolution creating each Assessment Area shall include brief descriptions of the proposed Local Improvements or Local Services, a description of the property to be included within the Assessment Area, and specific legislative findings that recognize the special benefit to be provided by each proposed Local Improvement or Local Service to property within the Assessment Area.

(Ord. of 1-22-1996, Doc. #29102)

Sec. 52.06. - Landowner Petition Procedure.

The Council may establish a procedure pursuant to which the owners of property located within the City may petition for creation of an Assessment Area to fund Local Improvements or Local Services. Notwithstanding the petition procedure established pursuant to this Section 52.06, the Council shall retain the authority to create Assessment Areas without a landowner petition.

(Ord. of 1-22-1996, Doc. #29102)

ARTICLE III. - ASSESSMENTS

Sec. 52.07. - Authority.

The Council is hereby authorized to impose Assessments against property located within an Assessment Area to fund the Capital Cost of Local Improvements and the Operating Cost of Local Services. The Assessment shall be computed in a manner that fairly and reasonably apportions the Capital Cost and Operating Cost proportionate to the benefit among the parcels of property within the Assessment Area, based upon objectively determinable Assessment Units related to the value, use or physical characteristics of the property.

(Ord. of 1-22-1996, Doc. #29102)

Sec. 52.08. - Initial Assessment Resolution.

The initial proceeding for imposition of an Assessment shall be the Council's adoption of an Initial Assessment Resolution. The Initial Assessment Resolution shall (A) describe the Local Improvement or Local Service proposed for funding from proceeds of the Assessments and the location thereof; (B) estimate the Capital Cost or Operating Cost; (C) describe the Assessment Area specially benefitted by such Local Improvement or Local Service and describe with particularity the proposed method of fairly and reasonably apportioning the Capital Cost or Operating Cost proportionate to the benefit among the parcels of property located within the Assessment Area, such that the owner of any parcel of property can objectively determine the amount of the Assessment, based upon its value, use or physical characteristics; (D) describe how and when the Assessments are to be paid and, if payable in installments, the interest rate or interest rate determination method to be used (which may include variable rate demand obligations and may include charges for credit enhancement, remarketing and other fees); and (E) include specific legislative findings that recognize the equity provided by the apportionment methodology.

(Ord. of 1-22-1996, Doc. #29102)

Sec. 52.09. - Assessment Roll.

(A)

The Assessment Coordinator shall prepare a preliminary Assessment Roll that contains the following information:

(1)

a summary description of each parcel of property (conforming to the description contained on the Tax Roll) subject to the Assessment;

(2)

the name of the owner of record of each parcel, as shown on the Tax Roll;

(3)

the number of Assessment Units attributable to each parcel;

(4)

the estimated maximum annual Assessment to become due in any Fiscal Year for each Assessment Unit;

(5)

the estimated maximum annual Assessment to become due in any Fiscal Year for each parcel; and

(6)

the number of years the Assessment will be imposed.

(B)

Copies of the Initial Assessment Resolution and the preliminary Assessment Roll shall be on file in the office of the Assessment Coordinator and open to public inspection. The foregoing shall not be construed to require that the Assessment Roll be in printed form if the amount of the estimated maximum annual Assessment for each parcel of property can be determined or produced by use of a computer terminal.

(Ord. of 1-22-1996, Doc. #29102)

Sec. 52.10. - Notice by Publication.

After filing the Assessment Roll in the office of the Assessment Coordinator, as required by Section 52.09(B) hereof, the Assessment Coordinator shall publish once in a newspaper of general circulation within the City a notice stating that at a meeting of the Council on a certain day and hour, not earlier than 20 calendar days from such publication, which meeting shall be a regular, adjourned or special meeting, the Council will hear objections of all interested persons to the Final Assessment Resolution and approve the aforementioned initial Assessment Roll. The published notice shall conform to the requirements set forth in the Uniform Assessment Collection Act.

(Ord. of 1-22-1996, Doc. #29102)

Sec. 52.11. - Notice by Mail.

In addition to the published notice required by Section 52.10, the Assessment Coordinator shall provide notice of the proposed Assessment by first class mail to the owner of each parcel of property subject to the Assessment. The mailed notice shall conform to the requirements set forth in the Uniform Assessment Collection Act. Notice shall be mailed at least 20 calendar days prior to the hearing to each property owner at such address as is shown on the Tax Roll on the twentieth calendar day prior to the date of mailing. Notice shall be deemed mailed upon delivery thereof to the possession of the U.S. Postal Service. The Assessment Coordinator may provide proof of such notice by affidavit.

(Ord. of 1-22-1996, Doc. #29102)

Sec. 52.12. - Adoption of Final Resolution.

At the time named in such notice, or to which an adjournment or continuance may be taken, the Council shall receive written objections and hear testimony of interested persons and may then, or at any subsequent meeting of the Council, adopt the Final Assessment Resolution which shall (A) confirm, modify or repeal the Initial Assessment Resolution with such amendments, if any, as may be deemed appropriate by the Council; (B) establish the maximum amount of the Assessment for each Assessment Unit; (C) approve the Assessment Roll, with such amendments as it deems just and right; and (D) determine the method of collection.

(Ord. of 1-22-1996, Doc. #29102)

Sec. 52.13. - Annual Assessment.

For each Fiscal Year in which Assessments will be imposed, the Council, during its budget adoption process, shall approve the Assessment Roll for such Fiscal Year by adoption of an Annual Assessment Resolution or may do so by approval of a Consent Agenda Item to such effect if the Assessment is for more than one year and paid in installments. The Final Assessment Resolution shall constitute the Annual Assessment Resolution for the initial Fiscal Year. The Assessment Roll shall be prepared in accordance with the Initial Assessment Resolution, as confirmed or amended by the Final Assessment Resolution. If the proposed Assessment for any parcel of property exceeds the maximum amount established in the notice provided pursuant Section 52.11 hereof or if an Assessment is imposed against property not previously subject thereto, the Council shall provide notice to the owner of such property in accordance with Sections 52.10 and 52.11 hereof and conduct a public hearing prior to approving the Assessment Roll for such Fiscal Year.

(Ord. of 1-22-1996, Doc. #29102; Ord. of 4-26-1999, § 1, Doc. #29102-1)

Sec. 52.14. - Effect of Assessment Resolutions.

The adoption of the Final Assessment Resolution shall be the final adjudication of the issues presented (including, but not limited to, the apportionment methodology, the rate of assessment, the adoption of the Assessment Roll and the levy and lien of the Assessments), unless proper steps are initiated in a court of competent jurisdiction to secure relief within 20 days from the date of Council adoption of the Final Assessment Resolution. The Assessments for each Fiscal Year shall be established upon adoption of the Annual Assessment Resolution or Consent Agenda Item approving the Assessment Roll. The Assessment Roll, as approved by the Annual Assessment Resolution or Consent Agenda Item, shall be delivered to the Tax Collector, or such other official as the Council, by resolution, deems appropriate.

(Ord. of 1-22-1996, Doc. #29102; Ord. of 4-26-1999, § 2, Doc. #29102-1)

Sec. 52.15. - Prepayment of Assessments.

(A)

The Assessment imposed against any parcel of property to fund the Capital Cost of a Local Improvement may be prepaid or partially prepaid if and as provided for in the Final Assessment Resolution. Where the proceeds from the Assessment will used to pay debt service on Obligations issued by the City, the Assessment shall be subject to prepayment at the option of the property owner, as follows:

(1)

Prior to the issuance of Obligations to finance the Capital Cost of such Local Improvement, the Assessment Coordinator shall provide first class mailed notice to the owner of each parcel of property subject to the Assessment of the Council's intent to issue such Obligations. On or prior to the date specified in such notice (which shall not be earlier than the thirtieth day following the date on which the notice is delivered to the possession of the U.S. Postal Service), or such later date as the Council may allow in its sole discretion, the owner of each parcel of property subject to the Assessment shall be entitled to prepay the total Assessment obligation upon payment of such parcel's share of the Capital Cost. For purposes of this Subsection 52.15(A), the total Assessment obligation shall mean each parcel's share of the entire Assessment for the Local Improvement less its proportionate share of any capitalized interest and any finance related costs associated with the Obligations.

(2)

Following the date specified in the notice provided pursuant to Subsection 52.15(A)(1) hereof, or such later date as the Council may allow in its sole discretion, the owner of each parcel of property subject to the Assessment shall be entitled to prepay the total remaining Assessment obligation upon payment of an amount equal to the sum of (a) such parcel's share of the principal amount of Obligations then outstanding, (b) the premium associated with redemption of such parcel's share of the principal amount of Obligations then outstanding, and (c) accrued interest on such parcel's share of the principal amount of Obligations then outstanding, from the most recent date to which interest has been paid to the next date following such prepayment on which the City can redeem Obligations after providing all notices required by the ordinance or resolution authorizing issuance of such Obligations; provided however, that during any period commencing on the date the annual Assessment Roll is certified for collection pursuant to the Uniform Assessment Collection Act and ending on the next date on which unpaid ad valorem taxes become delinquent, the City may reduce the amount required to prepay the Assessments imposed against any parcel of property by the amount of the Assessment certified for collection with respect to such parcel.

(B)

At the City's election, the Assessment imposed against any parcel of property may be subject to acceleration and mandatory prepayment if at any time the payment of the Assessment, or any installment thereof, becomes delinquent or a tax certificate has been issued and remains outstanding in respect of such property. In such event, the mandatory prepayment shall become immediately due and payable and subject to foreclosure, and the amount thereof shall be the same as that required for an optional prepayment authorized by Subsection 52.15(A)(2) hereof, together with any penalties thereon and all legal costs incurred in the collection thereof. Any foreclosure action against such property which is the subject of a delinquent Assessment shall be conducted in a method now or hereafter provided by law for foreclosure of mortgages on real estate, or otherwise as provided by law.

(C)

The amount of all prepayments computed in accordance with this Section 52.15 shall be final. The City shall not be required to refund any portion of a prepayment if (1) the Capital Cost of the Local Improvement is less than the amount upon which such prepayment was computed, or (2) annual Assessments will not be imposed for the full number of years anticipated at the time of such prepayment.

(Ord. of 1-22-1996, Doc. #29102; Ord. of 4-26-1999, § 3, Doc. #29102-1)

Sec. 52.16. - Lien of Assessments.

Immediately upon adoption of the Final Assessment Resolution, the Assessment shall constitute, and shall remain until paid, a lien against the assessed property coequal in rank and dignity with the lien of all state, county, district and municipal taxes and other non-ad valorem assessments. Except as otherwise provided by law, such lien shall be superior in dignity to all other liens, titles and claims, until paid. The lien shall be deemed perfected on the date notice thereof is recorded in the Official Records of Orange County, Florida. Upon Council approval of the Assessment Roll each Fiscal Year:

(A)

Assessments to be collected under the Uniform Assessment Collection Act shall attach to the property included on the Assessment Roll as of the prior January 1, the lien date for ad valorem taxes and

(B)

Assessments to be collected under the alternative method of collection provided in Section 52.21 hereof shall attach to the property included on the Assessment Roll as of the date of Council approval of such Assessment Roll.

(Ord. of 1-22-1996, Doc. #29102; Ord. of 4-26-1999, § 4, Doc. #29102-1)

Sec. 52.17. - Revisions to Assessments.

(A)

In the event that (1) the maximum annual Assessment more than covered the Fiscal Year's expenses related to the Local Improvement or Local Service or (2) the debt service on Obligations is paid from legally available funds other than the Assessment, then in lieu of making revisions or corrections to reduce the total Assessment, the Council is hereby authorized to and may, within its sole discretion, make reimbursement or credit future years' Assessments, pro rata, to owners of assessed property for all or a portion of the unutilized current year's Assessment or, if the Obligations are refunded and the Council elects to fund the cost of the Local Improvement or Local Service with a different revenue source, the Council may forgive the remaining Assessment.

(B)

If any Assessment made under the provisions of this Ordinance is either in whole or in part annulled, vacated or set aside by the judgment of any court, or if the Council is satisfied that any such Assessment is so irregular or defective that the same cannot be enforced or collected, or if the Council has omitted to include any property on the Assessment Roll which property should have been so included, the Council may take all necessary steps to impose a new Assessment against any property specially benefited by the Local Improvement or Local Service, following as nearly as may be practicable, the provisions of this Ordinance and in case such second Assessment is annulled, the Council may obtain and impose other Assessments until a valid Assessment is imposed.

(Ord. of 1-22-1996, Doc. #29102)

Sec. 52.18. - Presumption of Validity; Procedural Irregularities.

Any informality or irregularity in the proceedings in connection with the levy of any Assessment under the provisions of this Ordinance shall not affect the validity of the same after the approval thereof, and any Assessment as finally approved shall be competent and sufficient evidence that such Assessment was valid and duly levied, that the Assessment was duly made and adopted, and that all other proceedings adequate to such Assessment were duly had, taken and performed as required by this Ordinance; and no variance from the directions hereunder shall be held material unless it be clearly shown that the party objecting was materially injured thereby. Any party objecting to an Assessment imposed pursuant to this Ordinance must file an objection with a court of competent jurisdiction within the time periods prescribed in Section 52.14 herein.

(Ord. of 1-22-1996, Doc. #29102)

Sec. 52.19. - Correction of Errors and Omissions.

(A)

No act of error or omission on the part of the Council, Assessment Coordinator, Property Appraiser, Tax Collector, Clerk, or their deputies or employees, shall operate to release or discharge any obligation for payment of any Assessment imposed by the Council under the provisions of this Ordinance.

(B)

The number of Assessment Units attributed to a parcel of property may be corrected at any time by the Assessment Coordinator. Any such correction which reduces an Assessment shall be considered valid from the date on which the Assessment was imposed and shall in no way affect the enforcement of the Assessment imposed under the provisions of this Ordinance. Any such correction which increases an Assessment or imposes an assessment on omitted property shall first require notice to the affected owner at the address shown on the Tax Roll notifying the owner of the date, time and place that the Council will consider confirming the correction and offering the owner an opportunity to be heard.

(C)

After the Assessment Roll has been delivered to the Tax Collector in accordance with the Uniform Assessment Collection Act, any changes, modifications or corrections thereto shall be made in accordance with the procedures applicable to errors and insolvencies for ad valorem taxes.

(Ord. of 1-22-1996, Doc. #29102)

ARTICLE IV. - COLLECTION OF ASSESSMENTS

Sec. 52.20. - Method of Collection.

Unless directed otherwise by the Council, Assessments (other than Assessments imposed against Government Property) shall be collected pursuant to the Uniform Assessment Collection Act, and the City shall comply with all applicable provisions thereof, including but not limited to (1) entering into a written agreement with the Property Appraiser and the Tax Collector for reimbursement of necessary expenses, and (2) adopting a Resolution of Intent after publishing weekly notice of such intent for four consecutive weeks preceding the hearing. The Resolution of Intent may be adopted either prior to or following the Initial Assessment Resolution; provided however, that the Resolution of Intent must be adopted prior to January 1 (March 1 with consent of the Property Appraiser and Tax Collector) of the year in which the Assessments are first collected on the ad valorem tax bill. Any hearing or notice required by this Ordinance may be combined with any other hearing or notice required by the Uniform Assessment Collection Act.

(Ord. of 1-22-1996, Doc. #29102)

Sec. 52.21. - Alternative Method of Collection.

In lieu of using the Uniform Assessment Collection Act, the City may elect to collect the Assessment by any other method which is authorized by law or provided by this Section 52.21 as follows:

(A)

The City shall provide Assessment bills by first class mail to the owner of each affected parcel of property, other than Government Property. The bill or accompanying explanatory material shall include (1) a brief explanation of the Assessment, (2) a description of the Assessment Units used to determine the amount of the Assessment, (3) the number of Assessment Units attributable to the parcel, (4) the total amount of the parcel's Assessment for the appropriate period, (5) the location at which payment will be accepted, (6) the date on which the Assessment is due, and (7) a statement that the Assessment constitutes a lien against assessed property equal in rank and dignity with the liens of all state, county, district or municipal taxes and other non-ad valorem assessments.

(B)

A general notice of the lien resulting from imposition of the Assessments shall be recorded in the Official Records of Orange County, Florida. Nothing herein shall be construed to require that individual liens or releases be filed in the Official Records.

(C)

The City shall have the right to appoint or retain an agent to foreclose and collect all delinquent Assessments in the manner provided by law. An Assessment shall become delinquent if it is not paid within 30 days from the due date. The City or its agent shall notify any property owner who is delinquent in payment of an Assessment within 60 days from the date such Assessment was due, or, in any event, not less than 30 days prior to initiation of foreclosure proceedings. Such notice shall state in effect that the City or its agent will initiate a foreclosure action and cause the foreclosure of such property subject to a delinquent Assessment in a method now or hereafter provided by law for foreclosure of mortgages on real estate, or otherwise as provided by law.

(D)

All costs, fees and expenses, including reasonable attorney fees and title search expenses, related to any foreclosure action as described herein shall be included in any judgment or decree rendered therein. At the sale pursuant to decree in any such action, the City may be the purchaser to the same extent as an individual person or corporation. The City may join in one foreclosure action the collection of delinquent Assessments against any or all property assessed in accordance with the provisions hereof. All delinquent property owners whose property is foreclosed shall be liable for an apportioned amount of reasonable costs and expenses incurred by the City and its agents, including reasonable attorney fees, in collection of such delinquent Assessments and any other costs incurred by the City as a result of such delinquent Assessments including, but not limited to, costs paid for draws on a credit facility and the same shall be collectible as a part of or in addition to, the costs of the action.

(E)

In lieu of foreclosure, any delinquent Assessment and the costs, fees and expenses attributable thereto, may be collected pursuant to the Uniform Assessment Collection Act; provided however, that (1) notice is provided to the owner in the manner required by law and this Ordinance, and (2) any existing lien of record on the affected parcel for the delinquent Assessment is supplanted by the lien resulting from certification of the Assessment Roll or to the Tax Collector.

(Ord. of 1-22-1996, Doc. #29102)

Sec. 52.22. - Responsibility for Enforcement.

The City and its agent, if any, shall maintain the duty to enforce the prompt collection of Assessments by the means provided herein. The duties related to collection of Assessments may be enforced at the suit of any holder of Obligations in a court of competent jurisdiction by mandamus or other appropriate proceedings or actions.

(Ord. of 1-22-1996, Doc. #29102)

Sec. 52.23. - Government Property.

(A)

If Assessments are imposed against Government Property, the City shall provide Assessment bills by first class mail to the owner of each affected parcel of Government Property. The bill or accompanying explanatory material shall include (1) a brief explanation of the Assessment, (2) a description of the Assessment Units used to determine the amount of the Assessment, (3) the number of Assessment Units attributable to the parcel, (4) the total amount of the parcel's Assessment for the appropriate period, (5) the location at which payment will be accepted, and (6) the date on which the Assessment is due.

(B)

Assessments imposed against Governmental Property shall be due on the same date as Assessments against other property within the Assessment Area and, if applicable, shall be subject to the same discounts for early payment.

(C)

An Assessment shall become delinquent if it is not paid within 30 days from the due date. The City shall notify the owner of any Government Property that is delinquent in payment of its Assessment within 60 days from the date such Assessment was due. Such notice shall state in effect that the City will initiate a mandamus or other appropriate judicial action to compel payment.

(D)

All costs, fees and expenses, including reasonable attorney fees and title search expenses, related to any mandamus or other action as described herein shall be included in any judgment or decree rendered therein. All delinquent owners of Government Property against which a mandamus or other appropriate action is filed shall be liable for an apportioned amount of reasonable costs and expenses incurred by the City, including reasonable attorney fees, in collection of such delinquent Assessments and any other costs incurred by the City as a result of such delinquent Assessments including, but not limited to, costs paid for draws on a credit facility and the same shall be collectible as a part of or in addition to, the costs of the action.

(E)

As an alternative to the foregoing, an Assessment imposed against Government Property may be collected on the bill for any utility service provided to such Governmental Property. The Council may contract for such billing services with the Orlando Utilities Commission or any utility not owned by the City.

(Ord. of 1-22-1996, Doc. #29102)

Sec. 52.23-1. - Release of Lien.

Upon payment of the entire Assessment, or the final installment thereof, the lien against the property for which such payment was made shall be released. The City may, or at the request of the payer shall, issue a satisfaction of lien which the City or the payer may record in the Official Records of Orange County, Florida. When applicable under a chosen assessment methodology, the Assessment Coordinator, in his sole discretion, may execute and have recorded a partial release of lien in relation to a particular benefitted parcel upon payment of the appropriate portion of the overall Assessment.

(Ord. of 4-26-1999, § 5, Doc. #29102-1)

ARTICLE V. - ISSUANCE OF OBLIGATIONS

Sec. 52.24. - General Authority.

(A)

Upon adoption of the Final Assessment Resolution imposing Assessments to fund a Local Improvement or at any time thereafter, the Council shall have the power and is hereby authorized to provide by ordinance or resolution, at one time or from time to time in series, for the issuance of Obligations to fund the Capital Cost thereof and any amounts to be paid or accrued in connection with issuance of such Obligations including, but not limited to capitalized interest, transaction costs and reserve account deposits.

(B)

The principal of and interest on each series of Obligations shall be payable from Pledged Revenue. At the option of the Council, the City may agree, by ordinance or resolution, to budget and appropriate funds to make up any deficiency in the reserve account established for the Obligations or in the payment of the Obligations, from other non-ad valorem revenue sources. The Council may also provide, by ordinance or resolution, for a pledge of or lien upon proceeds of such non-ad valorem revenue sources for the benefit of the holders of the Obligations. Any such ordinance or resolution shall determine the nature and extent of any pledge of or lien upon proceeds of such non-ad valorem revenue sources.

(Ord. of 1-22-1996, Doc. #29102)

Sec. 52.25. - Terms of the Obligations.

The Obligations shall be dated, shall bear interest at such rate or rates or pursuant to such interest rate determination methods, shall mature at such times as may be determined by ordinance or resolution of the Council, may be subject to optional and mandatory tenders and may be made redeemable before maturity, at the option of the City, at such price or prices and under such terms and conditions, all as may be fixed by the Council. Said Obligations shall mature not later than 40 years after their issuance and shall bear interest at a rate not exceeding the maximum rate permitted by law. The Council shall determine by ordinance or resolution the form of the Obligations, the manner of executing such Obligations, and shall fix the denominations of such Obligations, the place or places of payment of the principal and interest, which may be at any bank or trust company within or outside of the State of Florida, and such other terms and provisions of the Obligations as it deems appropriate. The Obligations may be sold at public or private sale for such price or prices as the Council shall determine by ordinance or resolution. The Obligations may be delivered to any contractor to pay for his work in constructing the Local Improvements or may be sold in such manner and for such price as the Council may determine by ordinance or resolution to be for the best interests of the City.

(Ord. of 1-22-1996, Doc. #29102)

Sec. 52.26. - Variable Rate Obligations.

At the option of the Council, Obligations may bear interest at a variable rate, may be subject to optional and mandatory tenders, may be secured by credit or liquidity facilities and may be subject to remarketing agreements.

(Ord. of 1-22-1996, Doc. #29102)

Sec. 52.27. - Temporary Obligations.

Prior to the preparation of definitive Obligations of any series, the Council may, under like restrictions, issue interim receipts, interim certificates, or temporary Obligations, exchangeable for definitive Obligations when such Obligations have been executed and are available for delivery. The Council may also provide for the replacement of any Obligations which shall become mutilated, destroyed or lost. Obligations may be issued without any other proceedings or the happening of any other conditions or things than those proceedings, conditions or things which are specifically required by this Ordinance.

(Ord. of 1-22-1996, Doc. #29102)

Sec. 52.28. - Anticipation Notes.

In anticipation of the sale of Obligations, the Council may, by ordinance or resolution, issue notes and may renew the same from time to time. Such notes may be paid from the proceeds of the Obligations, the proceeds of the Assessments, the proceeds of the notes and such other legally available moneys as the Council deems appropriate by ordinance or resolution. Said notes shall mature within five years of their issuance and shall bear interest at a rate not exceeding the maximum rate provided by law. The Council may issue Obligations or renewal notes to repay the notes. The notes shall be issued in the same manner as the Obligations.

(Ord. of 1-22-1996, Doc. #29102)

Sec. 52.29. - Taxing Power Not Pledged.

Obligations issued under the provisions of this Ordinance shall not be deemed to constitute a general obligation or pledge of the full faith and credit of the City within the meaning of the Constitution of the State of Florida, but such Obligations shall be payable only from Pledged Revenue and, if applicable, proceeds of the Assessments, in the manner provided herein and by the ordinance or resolution authorizing the Obligations. The issuance of Obligations under the provisions of this Ordinance shall not directly or indirectly obligate the City to levy or to pledge any form of ad valorem taxation whatever therefor. No holder of any such Obligations shall ever have the right to compel any exercise of the ad valorem taxing power on the part of the City to pay any such Obligations or the interest thereon or to enforce payment of such Obligations or the interest thereon against any property of the City, nor shall such Obligations constitute a charge, lien or encumbrance, legal or equitable, upon any property of the City, except the Pledged Revenue.

(Ord. of 1-22-1996, Doc. #29102)

Sec. 52.30. - Trust Funds.

The Pledged Revenue received pursuant to the authority of this Ordinance shall be deemed to be trust funds, to be held and applied solely as provided in this Ordinance and in the ordinance or resolution authorizing issuance of the Obligations. Such Pledged Revenue may be invested by the City, or its designee, in the manner provided by the ordinance or resolution authorizing issuance of the Obligations. The Pledged Revenue upon receipt thereof by the City shall be subject to the lien and pledge of the holders of any Obligations and, if applicable, any entity other than the City providing credit enhancement on the Obligations.

(Ord. of 1-22-1996, Doc. #29102)

Sec. 52.31. - Remedies of Holders.

Any holder of Obligations, except to the extent the rights herein given may be restricted by the ordinance or resolution authorizing issuance of the Obligations, may, whether at law or in equity, by suit, action, mandamus or other proceedings, protect and enforce any and all rights under the laws of the state or granted hereunder or under such ordinance or resolution, and may enforce and compel the performance of all duties required by this part, or by such ordinance or resolution, to be performed by the City.

(Ord. of 1-22-1996, Doc. #29102)

Sec. 52.32. - Refunding Obligations.

The City may, by ordinance or resolution of the Council, issue Obligations to refund any Obligations issued pursuant to this Ordinance, or any other obligations of the City theretofore issued to finance the Capital Cost of a Local Improvement, and provide for the rights of the holders hereof. Such refunding Obligations may be issued in an amount sufficient to provide for the payment of the principal of, redemption premium, if any, and interest on the outstanding Obligations to be refunded. If the issuance of such refunding Obligations results in an annual Assessment that exceeds the estimated maximum annual Assessments set forth in the notice provided pursuant to Section 52.11 hereof, the Council shall provide notice to the affected property owners and conduct a public hearing in the manner required by Article III of this Ordinance.

(Ord. of 1-22-1996, Doc. #29102)

ARTICLE VI. - HARDSHIP POLICY

Sec. 52.33. - Scope.

This Article outlines the procedure for the receipt, investigation, review and disposition of requests for payment options of special assessments submitted by property owners claiming financial hardship.

(Ord. of 4-26-1999, § 6, Doc. #29102-1)

Sec. 52.34. - Postponement of Payment.

If a property owner is determined to have a financial hardship, then Council may approve the postponement of the special assessment payments as follows:

(A)

A lien for the maximum assessment amount will be recorded against the property.

(B)

Payments on the assessment amount will be suspended until there is a change of ownership of the property or there is a some other change of circumstance of the property owner which would no longer qualify the property owner as having a financial hardship. It is the responsibility of the property owner to notify the City of any such change in circumstances.

(C)

The hardship postponement is only for the life of the approved property owner, absent an occurrence described in (B) above.

(D)

Interest on the assessment will continue to accrue throughout the postponement as it would otherwise.

(Ord. of 4-26-1999, § 6, Doc. #29102-1)

Sec. 52.35. - Procedure for Request.

(A)

Property owners may request that special assessments be postponed until the subject property is sold or otherwise changes ownership or there is some other change in circumstances for the property owner. These requests will be submitted in writing and must, at a minimum, include the following information:

1.

list of all persons with an ownership interest in the property, including each one's address and telephone number;

2.

parcel identification number of the property subject to the special assessment;

3.

number in household and income of each;

4.

sources of other income (i.e. Child support, public assistance, etc.);

5.

justification for the request; and

6.

copies of the relevant Federal income tax returns for the previous three years.

(B)

Requests must be submitted to the City's finance Department and will be forwarded to the Special Assessment Coordinator for appropriate action.

(C)

The Special Assessment Coordinator will review all requests for completeness of information. Any missing information will be requested from the property owner. Further processing of the application will not occur until all required information has been submitted to the City.

(D)

All complete requests will be forwarded by the Special Assessment Coordinator to the Special Assessment Committee for review and recommendation to Council. Such review will occur at the next regularly scheduled meeting of the Committee. If considered necessary, the Special Assessment Committee Chairman may schedule a special meeting to consider the hardship requests.

(Ord. of 4-26-1999, § 6, Doc. #29102-1)

Sec. 52.36. - Review.

(A)

Criteria to be used by the Committee in determining whether a bona fide hardship exists will include, but not be limited to, the following:

1.

Applicable household income limits (80%) level for the State of Florida as promulgated, and adjusted from time to time, by the Federal government;

2.

Credit history as indicated by the Orlando Utilities Commission, if applicable;

3.

Previous arrangements made with the City, if applicable; and

4.

Other sources of income available, including but not limited to child support, alimony, and investment income.

(B)

Upon consideration of all the review criteria, the Committee will then vote on whether or not the request should be recommended to Council for approval.

(Ord. of 4-26-1999, § 6, Doc. #29102-1)

Sec. 52.37. - Approval.

(A)

Upon Council approval, the Finance Department will prepare a schedule of all approved requests listing name, address, parcel identification, annual charge to be paid by the City and expiration date of the authorization. Two copies of the schedule will be certified by the Special Assessment Committee Chairman and forwarded to the Finance Department (Bureau of Accounting and Control) authorizing transfer of the approved amount to the appropriate fund. One copy will be retained as an integral part of the records of the Committee.

(B)

The Finance Department (Bureau of Accounting and Control) will record the transfer, as needed, to pay any debt service or project costs related to the special assessment. For any postponed special assessments, a lien will be filed against the property in the amount of the maximum assessment amount.

(C)

The Special Assessment Coordinator will notify all petitioners, in writing, of the action(s) taken by the Council.

(Ord. of 4-26-1999, § 6, Doc. #29102-1)

Sec. 51.15. - Reserved. Chapter 53 - MUNICIPAL PUBLIC SERVICE TAX