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, as the Governing Body of the North Port Solid Waste District, Adopting, Certifying, and Confirming the Non-Ad Valorem Assessment Rates and Adopting and Certifying the Non-Ad Valorem Assessment Roll for the North Port Solid Waste District for Fiscal Year 2024-2025; Providing for Findings; Providing for Conflicts; Providing for Severability; and Providing an Effective Date.
Recommended Action
Approve Resolution No. 2024-R-42 as presented.
Background Information
Pursuant to Section 66-87 of the Code of the City of North Port, Florida, the City Commission of the City of North Port, Florida, serves as the governing body of the Solid Waste District.
Section 66-88 of the Code of the City of North Port, Florida, states that the Governing Body shall have the duty, right, power, and authority to levy and collect special assessments against all non-exempted benefited property within its territorial boundaries to provide funds for the district. In addition, item 15 of Section 66-88 (a) requires a review of the assessment methodology and rates at least once every four years.
The Department of Public Works contracted Kessler Consulting, Inc. to complete an evaluation of current and anticipated growth and market conditions to refine the methodology, allocation, sufficiency, rates, and future projections.
During the February 28, 2023, Solid Waste District Meeting, the City Commission, acting as the Governing Body for the Solid Waste District, approved the final revisions to the Solid Waste District Comprehensive Residential and Commercial Rate Study completed by Kessler Consulting Inc.
During the September 7, 2023, Solid Waste District Meeting, the City Commission, acting as the governing body for the Solid Waste District, adopted the option to increase assessment rates up to a maximum of 10% per year to allow the district to react to future unforeseen circumstances without having to update the methodology, sending first-class mail notices, and conducting special hearings.
The City Commission of the City of North Port, Florida, in its capacity as the Governing Body of the District, has the ability to increase rates for Fiscal Year 2024-2025 to maintain sufficient revenue to meet the district’s financial needs.
Accordingly, it is hereby requested that the Solid Waste District non-ad valorem assessment rates be established and confirmed to be $302.50 for each residential unit for Fiscal Year 2024-2025.
|
Description |
Fiscal Year 2023-2024 |
Fiscal Year 2024-2025 |
|
Cost per residence |
$275.00 |
$302.50 |
The annual assessments shall be placed on the annual ad valorem property tax bill of the assessed property and shall be collected by the Tax Collector of Sarasota County. The Governing Body shall certify the non-ad valorem special assessment roll on compatible electronic medium to the Tax Collector in and for the County of Sarasota pursuant to Florida Statutes Section 197.3632(5) on or before September 15 of each year.
Resolution No. 2024-R-42 has been reviewed by the City Attorney and is legally correct as to form.
Strategic Plan
Good Governance
Infrastructure & Facility Integrity
Financial Impact
The anticipated net revenue from the Solid Waste District non-ad valorem assessments for Fiscal Year 2024-2025 from 40,442 residential properties is $12,233,705.
Procurement
Not applicable.
Attachments:
1. Resolution
2. February 28, 2023 Meeting Minutes
3. September 7, 2023 Meeting Minutes
Prepared by: Garrett Woods, Senior Business Manager
Department Director: Chuck Speake, Public Works Director