TO: Honorable Mayor & Members of the North Port Commission
FROM: A. Jerome Fletcher II, ICMA-CM, MPA, City Manager
TITLE: A Resolution of the City Commission of the City of North Port, Florida, Electing to Use the Uniform Method of Collecting Non-Ad Valorem Assessments for More Than One Year Levied on Certain Real Property in the City of North Port, Florida, to Fund Costs Incurred by the City Each Year in Providing Municipal Services Related to the Abatement of Nuisance Conditions as Contemplated by Chapter 42 of the Code of the City Of North Port, Florida, Which Services May Include But Are Not Limited to Eliminating Excessive Growth of Grass and Nuisance Weeds on Developed Lots, and Removal of Hazardous Trees and Accumulation of Debris on any Lot; Stating a Need for Such Levy; Providing for the Mailing of this Resolution; Providing for Incorporation of Recitals; Providing for Conflicts; Providing for Severability; and Providing an Effective Date.
Recommended Action
Option 1: Approve Resolution No. 2025-R-87 as presented.
City Commission Options
Option 1: Approve Resolution No. 2025-R-87 as presented.
• Pros: Would allow more efficient and effective recovery of the actual cost of abatement and administrative expenses incurred by the City.
• Cons: The City would need to complete required annual steps to approve the Special Assessment roll and notify the Sarasota County Property Appraiser.
Option 2: Deny Resolution No. 2025-R-87.
• Pros: The City would not need to complete required annual steps to approve the Special Assessment roll or provide notification to the Sarasota County Property Appraiser.
• Cons: Most Code Enforcement liens would continue to accrue without timely recovery of actual costs incurred by the City.
Background Information
During the City Commission Regular Meeting held on January 14, 2025, the City Commission discussed risks to the public associated with hazardous trees; the current removal process and limited abatement funding; and potential funding methods; including a program for unimproved lots and the use of Non-Ad Valorem Special Assessments. The City Commission also discussed this issue during the 2026 Fiscal Year Budget Workshops.
Staff met with the City Attorney’s Office and outside legal counsel organized by the City Attorney to discuss legal issues and process for a potential program to assess unimproved lots and other funding measures that would facilitate removal of hazardous trees. After researching unimproved lot assessment programs in other jurisdictions, legal counsel advised that there may be challenges to formulating an assessment for all vacant property in the City, since North Port’s pre-platted nature means that many vacant lots are not in proximity to developed lots; may not receive abatement services (i.e. a special benefit) in a given year; and could not be assessed the same as lots adjacent to developed lots. Should the Commission decide to move forward with an undeveloped lot assessment program, legal counsel advised that a Consultant Study would be required to develop assessment methodology and rate tiers. Funding and resources would need to be allocated for this Study and a projected timeline for procurement; study development; and program adoption is estimated to be approximately 24 months following funding approval.
Legal counsel suggested an alternative method for funding that would be more defensible than an assessment for undeveloped lots and would accomplish the goal of increasing funds that could be available for removal of hazardous trees or other priorities as determined by the City Commission. This alternative method is the implementation of a Non-Ad Valorem Special Assessment for collection of code enforcement liens, which is the subject of the proposed Resolution.
The City currently does not have a dedicated funding stream for abatement of any Code Enforcement issues or operating expenses. Instead, all expenses are funded from the General Fund. In addition to the costs for contractors to remove hazardous trees and other violations, these expenses include personnel costs; vehicle purchase and maintenance; administrative costs to process violations; filing fees to place liens on properties; and other administrative costs.
A separate proposed Ordinance (Ordinance No. 2026-01) is being brought forward for City Commission consideration that would amend the Code of the City of North Port, Florida, to authorize the City to levy a non-ad valorem assessment against lots for code enforcement liens that are not timely paid for the actual cost of abatement for hazardous trees, excessive growth of grass and nuisance weeds, and accumulation of debris.
The proposed Resolution 2025-R-87 would comply with Florida Statutes Section 197.3632 which requires the adoption of a Resolution expressing intent to use the tax bill collection method. The Resolution must be adopted prior to December 31, 2025, for the assessment to be included on the following November 2026 tax bill. Should the City Commission adopt proposed Ordinance 2026-01, the adoption of proposed Resolution 2025-R-87 provides the required notice of intent to utilize the tax bill collection method for collection of these liens.
Adoption of Resolution 2025-R-87 does not have any fiscal impact. However, the City’s ability to collect outstanding liens through special assessment would result in additional revenue to the General Fund.
Legal counsel provided draft documents, and staff is bringing this forward to Commission for consideration and possible adoption at the City Commission Regular Meeting on December 9, 2025.
Resolution No. 2025-R-87 has been reviewed by the City Attorney and is legally correct as to form.
Resolution No. 2025-R-87 was provided to the City Clerk’s Office on November 18, 2025, for signature, subject to City Commission approval.
Strategic Plan Pillar
Good Governance
Financial Impact
Not applicable.
Procurement
Not applicable.
Attachments:
1. Resolution No. 2025-R-87
Prepared by: Alaina Ray, AICP, Development Services Director
Department Director: Alaina Ray, AICP, Development Services Director