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File~~-----­ Ill Aug 2 4 2017 File~~-----­ Ill AuG 2 4 2017 City of Tampa Agenda Item Request Department: Budget Office Council Regular Submittal Date: 8/7/2017 Requested Meeting Date: 8/24/2017 Type of Request: Resolution Contact Giannina Carballa / 274-8087 Subject 2017 (FY2018} Downtown Special Services District Non-Ad Valorem Assessment Resolution I A Resolution of the City of Tampa, Florida, adopting a non-ad valorem assessment Ordinance roll for a non-ad valorem assessment within the Downtown Special Services District Title of the City of Tampa as described herein, for the purpose of paying for the provision of certain enhanced services in said area including, but not limited to marketing and business development, safety, maintenance, transportation and planning, beautification and urban design; specifying the unit of measurement and the amount of said assessment; specifying the number of years said assessment is to be levied; providing for annual approval and adjustments to the amount and unit of measurement of the assessment; specifying the services and administrative costs relating thereto to be paid from said assessment; making findings; authorizing and directing the Chair of the City Council to certify said assessment roll to the Hillsborough County Tax Collector; providing an effective date. RECOMMENDATION: Approve Resolution BACKGROUND: Statutory prerequisites to adopt the non-ad valorem assessment roll for the Downtown Special Services District ("Downtown"} have been satisfied. This resolution establishes the 2017 (FY2018} non-ad valorem assessment on certain properties located in the Downtown area within the legal boundaries of the assessment area (Exhibit A}; sets the assessment roll (Exhibit B} and unit of measurement of $1.10 per $1,000.00 of assessed value for the Downtown District; and provides for marketing and business development, safety, maintenance, transportation and planning, beautification and urban design, and administrative costs to be paid from assessment proceeds according to the FY2018 Downtown Budget (Exhibit C}. FISCAL IMPACT: Yes • FISCAL IMPACT STATEMENT: $2,468,856 is being assessed against 3,009 of the 3,258 properties included in the Downtown Special Services District assessment roll (remaining 249 parcels are exempt). County fees and discounts are estimated at $146,156. As a result, the available special assessment proceeds of $2,322,700 will support certain enhanced services within the Downtown Special Services District. PROJECTED COSTS: 11900 221900 325300 $2,322, 700 (Revenue) Item Sign Off: Giannina Carballa - 8/11/2017 7:43:31 AM (Originator Review) Peggy Curtin - 8/11/2017 9:38:34 AM (Department Head) Heather Herlein - 8/11/2017 10:08:15 AM (Atty Coordinator) Salvatore Territo - 8/11 /2017 11 :09:34 AM (Assistant Attorney) Salvatore Territo - 8/11 /2017 11:22:30 AM (City Attorney) Giannina Carballa - 8/11/2017 11: 24:34 AM (Finance Coordinator) Susan Gobble - 8/11/2017 11:31:10 AM (Finance Fiscal and Lead Analyst) Peggy Curtin - 8/11/2017 1:15:07 PM (Budget Operating Mgr) Michael Perry - 8/14/2017 7:53 :41 AM (Budget Officer) Sonya Little - 8/16/2017 10:29:34 AM (CFO) Dennis Rogero - 8/16/2017 3:44:22 PM (Chief of Staff) RESOLUTION NO. 2017- ---- A RESOLUTION OF THE CITY OF TAMPA, FLORIDA, ADOPTING A NON-AD V ALOREM ASSESSMENT ROLL FOR A NON-AD V ALOREM ASSESSMENT WITHIN THE DOWNTOWN SPECIAL SERVICES DISTRICT OF THE CITY OF TAMPA AS DESCRIBED HEREIN, FOR THE PURPOSE OF PA YING FOR THE PROVISION OF CERTAIN ENHANCED SERVICES IN SAID AREA INCLUDING, BUT NOT LIMITED TO MARKETING AND BUSINESS DEVELOPMENT, SAFETY, MAINTENANCE, TRANSPORTATION AND PLANNING, BEAUTIFICATION AND URBAN DESIGN; SPECIFYING THE UNIT OF MEASUREMENT AND THE AMOUNT OF SAID ASSESSMENT; SPECIFYING THE NUMBER OF YEARS SAID ASSESSMENT IS TO BE LEVIED; PROVIDING FOR ANNUAL APPROVAL AND ADJUSTMENTS TO THE AMOUNT AND UNIT OF MEASUREMENT OF THE ASSESSMENT; SPECIFYING THE SERVICES AND ADMINISTRATIVE COSTS RELATING THERETO TO BE PAID FROM SAID ASSESSMENT; MAKING FINDINGS; AUTHORIZING AND DIRECTING THE CHAIR OF THE CITY COUNCIL TO CERTIFY SAID ASSESSMENT ROLL TO THE HILLSBOROUGH COUNTY TAX COLLECTOR; PROVIDING AN EFFECTIVE DATE. WHEREAS, Section 197.3632, Florida Statutes, provides a uniform method for the levy, collection and enforcement of non-ad valorem assessments by local governments; and WHEREAS, pursuant to Resolution No. 97-1792, adopted by the City Council of the City of Tampa on December 18, 1997, the City of Tampa expressed its intent to use the uniform method for the levy, collection and enforcement of non-ad valorem assessments for more than one year pursuant to Section 197.3632, Florida Statutes, within the downtown area of the City, as more particularly described in said Resolution; and WHEREAS, to pay for the provision of certain services including, but not limited to, marketing and business development, safety, maintenance, transportation and planning, beautification and urban design, and related administrative costs, in the downtown area of the City of Tampa, as more particularly described in Exhibit "A", a copy of which is attached hereto and by reference made part hereof, such area being hereinafter referred to as "Downtown", the City may levy and collect a non-ad valorem assessment on real property located in Downtown; and WHEREAS, the City Council of the City of Tampa, after providing notice by first class United States mail to affected property owners within Downtown and by publication in a newspaper generally circulated in Hillsborough County in accordance with the requirements contained in Section 197.3632(4), Florida Statutes, has held a public hearing to hear testimony and receive evidence to consider the adoption of a non-ad valorem assessment roll for a non-ad valorem assessment within Downtown to finance the cost of the continuation of the provision of the aforesaid services in Downtown; and WHEREAS, the Tampa Downtown Partnership, Inc. (the "Downtown Partnership") has certified the accuracy of the aforesaid assessment roll to the City Council of the City of Tampa; and WHEREAS, representatives of the Downtown Partnership have testified and provided evidence at said hearing that the use of the uniform method of levying and collecting a non-ad valorem assessment for more than one year is an appropriate and necessary means to undertake and finance the aforesaid services and related administrative costs in Downtown; and WHEREAS, representatives of the Downtown Partnership have also testified and provided evidence at said hearing that the properties within Downtown shall be specially benefited by the provision of the aforesaid services, and the non-ad valorem assessment within Downtown will be assessed upon such properties in proportion to the benefits to be derived therefrom; NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF TAMPA, FLORIDA, THAT: Section 1. The non-ad valorem assessment roll for the non-ad valorem assessment on the properties identified on such roll all located within Downtown (the "Downtown Assessment"), a copy of which is attached hereto as Exhibit "B" and by reference made part hereof, is hereby adopted, for the purpose of establishing the Downtown Assessment to pay for the provision of certain enhanced services within Downtown, including, but not limited to, marketing and business development, safety, maintenance, transportation and planning, beautification and urban design, and related administrative costs. Section 2. (a) The unit of measurement for the Downtown Assessment shall be one dollar and ten cents ($1. 10) per one thousand dollars ($1 ,000.00) of assessed value of each property described in Exhibit "B" as evidenced on the certified preliminary roll provided by the Hillsborough County Property Appraiser on June 27, 2017. (b) The unit of measurement for the Downtown Assessment as to each property described in Exhibit "B", shall be as set forth in Section 2 hereof, and, thereafter, such unit of measurement is subject to approval and adjustment each year by resolution adopted by the City Council. Section 3. The amount of the Downtown Assessment for each specific property in Downtown shall be as provided in Exhibit "B". Section 4. The Downtown Assessment shall be levied for one (1) year beginning October 1, 2017. Section 5. The services and administrative costs to be paid from the Downtown Assessment, including a budget therefor, are more particularly described in Exhibit "C", a copy of which is attached hereto and by reference made part hereof. Section 6. The City Council does hereby find that all statutory prerequisites to the adoption of the non-ad valorem assessment roll for the Downtown Assessment have been satisfied, including (i) providing notice by first class United States mail to all affected property owners within Downtown, (ii) providing notice by publication in a newspaper generally circulated within Hillsborough County in accordance with the requirements of Section 197.3632(4), Florida Statutes, and (iii) a public hearing being held by the City Council as provided in such notices. Section 7. The City Council does hereby authorize and direct the Chair of the City Council to certify the non-ad valorem assessment roll for the Downtown Assessment on compatible electronic medium to the Hillsborough County Tax Collector in accordance with Section 197.3632(5), Florida Statutes. Section 8. The proper officers of the City of Tampa are hereby authorized to do all things necessary to carry out the terms and conditions of this Resolution, which shall take effect immediately upon
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