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Uniform Collection Agreement Uniform Collection Agreement THIS AGREEMENT made and entered into this 18th day of September, 2001, by and between CITY OF OKEECHOBEE OF OKEECHOBEE COUNTY, a political subdivision of the State whose address is 55 SE 3rd Avenue, Okeechobee, Florida 34974, through its City of Okeechobee and the Chair of the Council, (hereinafter referred to as "City"); and The Honorable Celeste Smith, Tax Collector, in and for OKEECHOBEE COUNTY, a constitutional officer for the State of Florida, whose address is 307 NW 5th Avenue, Okeechobee, Florida, 34972 (hereinafter referred to as"Tax Collector"). Section I Findings and Determinations The parties find and determine: 1. City is authorized to impose and levy non-ad valorem special assessments and by Resolution has expressed its intent to use the statutory uniform method of notice, levy, collection and enforcement of such assessments, as authorized by Section 197.3632, Florida Statutes (1988 Supp.) and Rule 12D-18, Florida Administrative Code, as amended; and 2. The term"non-ad valorem special assessments"means those "assessments"or"special assessments" or "non-ad valorem assessments" levied by the City of Okeechobee of Okeechobee County for solid waste, fire, emergency medical and related systems facilities and services pursuant to Ordinance No. 784 and Resolution No. 01-8, as amended. 3. The uniform statutory methodology, with its enforcement provisions, including the use of tax certificates and tax deeds for enforcing against any delinquencies, is more fair to the delinquent property owner than traditional lien foreclosure methodology; and 4. The uniform method which will provide for more efficiency of collection by virtue of the assessment being on the tax notice issued by the Tax Collector which will produce positive economic benefits to City and its citizens and taxpayers; and 5. The uniform methodology will tend to eliminate confusion and promote local government accountability; and 6. Section 197.3632 (7), Florida Statutes (1988 Supp.), provides that City shall bear all cost associated with any separate notice in the event Tax Collector is unable to merge a non-ad valorem special assessment roll to provide the annual tax notice; and 7. Section 197.3632 (2), Florida Statutes, (1988 Supp.), provides that City shall enter into a written agreement with the Tax Collector for reimbursement of necessary administrative costs incurred in implementing the uniform methodology law; and 8. Section 197.3632 (8)(c), Florida Statutes, provides that City shall compensate the Tax Collector for actual costs of collecting non-ad valorem special assessments; SECTION II Purpose The purpose of this Agreement is to establish the terms and conditions under which the Tax Collector shall collect and enforce the collection of those certain non-ad valorem special assessments levied by City to include reimbursement by City to the Tax Collector for actual costs of collection pursuant to Section 197.3632(8)(c), Florida Statutes; any costs involved in separate mailings because of non merger of any non-ad valorem special assessment roll as certified by the chair of the Council City of Okeechobee or his or her designee, pursuant to Section 197.3632(7), Florida Statutes; and for necessary administrative costs, including, but not limited to, those costs associated with personnel, forms, supplies, data processing, computer equipment, postage and programming which attend all of the collection and enforcement duties imposed upon the Tax Collector by the uniform methodology, as provided in Section 197.3632(2), Florida Statutes. SECTION III Term The term of this Agreement shall commence on November of this year and shall run through November 2 0 0 2 , the date of signature of the parties notwithstanding, and shall automatically be renewed thereafter for successive periods not to exceed one (1) year each, unless City shall inform the Tax Collector, as well as the Property Appraiser and the Department of Revenue, by 10 January of each calendar year if City intends to discontinue to use the uniform method of collecting each such assessment pursuant to Section 197.3632(6), Florida Statutes (1988 Supp.). SECTION IV Compliance With Laws and Regulations The parties shall abide by all statutes, rules and regulations pertaining to the levy and collection of non-ad valorem special assessments by, and any ordinances promulgated by City not inconsistent with, nor contrary to, the provisions of Section 197.3632, Florida Statutes, and Section 197.3635, Florida Statutes, and any subsequent amendments to said statutes, and any rules duly promulgated pursuant to these statutes by the Department of Revenue. SECTION V Duties and Responsibilities of City City agrees, covenants and contracts to: (1) Reimburse the Tax Collector for actual collection costs incurred pursuant to Section 197.3632(8)(c), Florida Statutes; (2) Reimburse Tax Collector for necessary administrative costs for the collection and enforcement of the applicable non-ad valorem special assessment by the Tax Collector under the uniform law, pursuant to Section 197.3632(2), Florida Statutes, to include, but not be limited to, those costs associated with personnel, forms, supplies, data processing, computer equipment, postage and programming. (3) To pay for or alternatively to reimburse the Tax Collector for any separate tax notice necessitated by the inability of the Tax Collector to merge the non-ad valorem special assessment roll certified by City pursuant to Section 197.3632(7), Florida Statutes; (4) City, upon being timely billed, shall pay directly for necessary advertising relating to implementation of the uniform non-ad valorem special assessment law pursuant to Sections 197.3632 and 197.3635, Florida Statutes, and any applicable rules promulgated by the Department of Revenue thereunder. (5) By 15 September of each calendar year, the chairperson of the governing board of City, or his or her designee, shall officially certify to the Tax Collector the non-ad valorem special assessment roll on compatible electronic medium, tied to the property parcel identification number, and otherwise in conformance in format to that contained on the ad valorem tax rolls submitted to the Property Appraiser to the Department of Revenue, using DR Form 408. City shall post the non-ad valorem special assessment for each parcel on the said non-ad valorem special assessment roll and shall exercise its responsibility that such non- ad valorem special assessment roll be free of errors and omissions. City shall inform Tax Collector, as well as the Property Appraiser and the Department of Revenue by 10 January of the calendar year in which it intends to discontinue to use the uniform method of collection and enforcement of the applicable non-ad valorem special assessment. (6) City agrees to abide by and implement its duties under the uniform law pursuant to, and consistent with, all the provisions of Sections 197.3632 and 197.3635, Florida Statutes, or its successor of statutory provisions and all applicable rules promulgated by the Department of Revenue and their successor rules. (7) City acknowledges that the Tax Collector has no duty, authority or responsibility in the imposition and levy of non-ad valorem special assessments and that it is the sole responsibility and duty of City to follow all procedural and substantive requirements for the levy and imposition of constitutionally lienable non-ad valorem special assessments. (8) City shall indemnify and hold harmless Tax Collector to the extent of any legal action which may be filed in local, state or federal courts against Tax Collector regarding the imposition, levy, roll preparation and certification of the special assessments; City shall pay for or reimburse Tax Collector for fees for legal services rendered to Tax Collector with regard to any such legal action. SECTION VI Duties of the Tax Collector (1) The Tax Collector shall merge all rolls, prepare a collection roll and prepare a combined notice (the tax notice) for both ad valorem taxes and non-ad valorem special assessments for City pursuant to Sections 197.3632 and 197.3635, Florida Statutes, and its successor provisions, and any applicable rules, and their successor rules, promulgated by the Department of Revenue, and in accordance with any specific ordinances or resolutions adopted by City, so long as said ordinances and resolutions shall themselves each and every one clearly state intent to use the uniform method for collecting such assessments and so long as they are further not inconsistent with, or contrary to, the provisions of Sections197.3632 and 197.3635, Florida Statutes, and their successor provisions, and any applicable rules. (2) Tax Collector shall collect the non-ad valorem special assessment(s) of City as certified to the Tax Collector no later than the 15th of September of each calendar year on compatible electronic medium, tied to the Property identification number for each parcel, and in the format used by the Property Appraiser for the ad valorem rolls submitted to the Department of Revenue and if free of errors or omissions; (3) The Tax Collector agrees to cooperate with City in implementation of the uniform method for collecting and enforcing non-ad valorem special assessments pursuant to Sections 197.3632 and 197.3635, Florida Statutes, and any successor provisions and applicable rules. The Tax Collector shall not accept any such non-ad valorem special assessment roll that is not officially certified to the Tax Collector by the 15th of September of each calendar year on compatible electronic medium tied to the property identification number and in the format used by the Property Appraiser on the ad valorem roll submitted to the Department of Revenue and using DR Form 408. (4) If the Tax Collector discovers errors or omissions on such roll, Tax Collector may request City to file a corrected roll or a correction of the amount of any assessment and City shall bear the cost of any error or omission. (5) If Tax Collector determines that a separate mailing is authorized pursuant to Section 197.3632 (7), Florida Statutes, and any applicable rules promulgated by the Department of Revenue, and any successor provision to said law or rules, the Tax Collector shall either mail a separate notice of the particular non-ad valorem special assessment or shall direct City to mail a separate notice. In making this decision, the Tax Collector shall consider all costs to City and to the taxpayers of such a separate mailing as well as the adverse effect to the taxpayers of delay in multiple notices. If such a separate mailing is effected, City shall bear all costs associated with the separate notice for the non-ad valorem special assessments that could not be merged, upon timely billing by the Tax Collector. IN WITNESS WHEREOF, the parties have hereunto set their hands and seals and such of them as are corporations have caused these present to be signed by their duly authorized officers. ATTEST: OKEECHOBEE COUNTY TAX COLLECTOR ✓ BY: (1.t. < I Th CELESTE SMITH DATE: I"21.-09, ATTEST: / ' 441Z-7./Z-i (Name of lerk)/2, Clerk tofi,LreleiZe , % c For the use and reliance of City of Okeechobee only approved as to form and legal sufficiency. BY: 11 f. ,- A'''.'_ --:"/-- air D' ' : September 18, 2001 As authorized for execution by the City of Okeechobee of Okeechobee County at its September 18 , 2001 Regular meeting.