R08-054
II
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RESOLUTION NO. R08- 05'1-
A RESOLUTION OF THE CITY COMMISSION OF THE
CITY OF BOYNTON BEACH, FLORIDA, AUTHORIZING
AND DIRECTING THE MAYOR AND CITY CLERK TO
EXECUTE AN INTERLOCAL AGREEMENT BETWEEN
THE CITY OF BOYNTON BEACH AND PALM BEACH
COUNTY, PROPERTY APPRAISER, PROVIDING FOR
THE EXCHANGE OF RATE/ASSESSMENT
INFORMATION BETWEEN THE CITY AND THE
COUNTY AND THE PREPARATION OF THE NOTICE
OF PROPOSED PROPERTY TAX; AND PROVIDING AN
EFFECTIVE DATE.
WHEREAS, staff has recommended approval of an Interlocal Agreement between the
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City of Boynton Beach and Palm Beach County Property Appraiser which will allow for the
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exchange of rate/assessment information between the City and the County and allow the
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Property Appraiser to prepare the Notice of Proposed Property Tax to include the fire
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assessment.
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NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF
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THE CITY OF BOYNTON BEACH, FLORIDA, THAT:
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Section 1.
The foregoing "WHEREAS" clauses are true and correct and hereby
24 ratified and confirmed by the City Commission.
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Section 2.
The Mayor and City Clerk are hereby authorized to execute an Interlocal
26 Agreement between the City of Boynton Beach and Palm Beach County Property Appraiser for
27 the exchange of rate/assessment information between the City and the County and allow the
28 Property Appraiser to prepare the Notice of Proposed Property Tax to include the fire
29 assessment, a copy of which Agreement is attached hereto as Exhibit "A".
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Section 3.
That this Resolution shall become effective immediately upon passage.
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PASSED AND ADOPTED this ~ day of April, 2008.
ATTEST:
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CITY OF BOYNTON BEACH, FLORIDA
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Commissioner - Marlene Ross
AGREEMENT
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THIS AGREEMENT made and entered into this 10th day of March, 2008, by and between Gary R. Nikolits,
as Palm Beach County Property Appraiser (the "Appraiser"), and City of Boynton Beach for Fire Rescue Assessment,
hereinafter "Local Government",
WHEREAS, Local Government has elected under Section 197.363(1), Florida Statutes, for the collection of its
non-ad valorem assessments pursuant to the uniform method for the levy, collection and enforcement of non-ad
valorem assessments as provided for in Section 197.3632, Florida Statues, and Local Government's adoption of
Resolution No. 2007-56 ; and
WHEREAS, the Appraiser and Local Government are required to enter into an agreement pursuant to Section
197.3632(2), Florida Statutes, for the Appraiser to provide the Local Government with the information outlined in
Section 197.3632(3 )(b), Florida Statutes; and
WHEREAS, Chapter 92-264, Laws of Florida was enacted to provide that non-ad valorem assessments be set
forth in the Notice of Proposed Property Taxes for Palm Beach County;
NOW, THEREFORE, in consideration of the following covenants, conditions and promises the parties agree
as follows:
1. The above representations are true and correct.
2. The Appraiser is entering into this Agreement without any detennination that Local Government is
qualified to collect its non-ad valorem assessments by the uniform method, and to the extent pennitted by law, Local
Government will indemnify and hold the Appraiser harmless from any challenge thereto, subject to the provisions of
Florida Statute 768.28 relating to sovereign immunity.
3. The Appraiser will provide to Local Government the information described in Section 197.3632(3)(b),
Florida Statutes, in compatible electronic medium by June 1,2008.
4. Local Government in levying and collecting non-ad valorem assessments pursuant to Section 197.3632,
Florida Statutes, will provide to the Appraiser the assessment rate expressed in dollars and cents per unit of assessment,
the associated assessment amount and the purpose of the assessment, extended against each parcel within the
boundaries of Local Government in compatible electronic medium prior to August 1, 2008.
5. The Appraiser will utilize the information provided by the Local Government pursuant to paragraph 4
herein in preparing the Notice of Proposed Property Taxes pursuant to Section 200.069, Florida Statutes, and, in
addition to the information required in the Notice required by Section 200.069, Florida Statutes, the Appraiser shall
include the non-ad valorem assessment levied pursuant to Section 197.3632, Florida Statutes, as separate, itemized
entries.
6. Additionally, the Appraiser agrees to make available to Local Government an additional list of the
information described in Section 197 .3632(3)(b), Florida Statutes, shortly before the September 12, 2008 certification
date for Local Government to reflect the changes to the assessment roll between said date and June 1,2008.
7. In return for the providing of the information as outlined in Paragraphs 3 and 6, Local Government agrees
to reimburse the Appraiser, in accordance with Section 197.3632(2), Florida Statutes, for the necessary administrative
costs, as described in exhibit 'A', incurred in providing the information.
8. The parties recognize the Appraiser processes changes to the assessment roll through a procedure known as
Errors and Insolvencies (E & I's). The Appraiser agrees to provide a copy of each E & I processed to Local
Government. The parties recognize Local Government has a process to make changes on its assessment roll. Local
Government agrees to provide the Appraiser with information in written form, of any changes it makes.
9. This agreement shall automatically be extended hereafter, from year to year, unless and until tenninated by
either of the parties. This Agreement may be terminated at any time by the Local Government upon written notice to
the Appraiser and payment for all services provided under this Agreement through the date oftennination. This
Agreement may be tenninated at any time by the Appraiser upon written notice to the Local Government; however,
notice given by the Appraiser after January 1 and prior to October 1, shall be effective only following completion of
certification of that year's non-ad valorem tax roll. Upon cancellation of the Agreement by the Appraiser, the Local
Government shall reimburse all outstanding bills to the Appraiser within a reasonable time.
IN WITNESS WHEREOF, the parties or their duly authorized representatives hereby execute this Agreement
on the date first written above.
Attest:
Local Government
By:
Gary R. Nikolits, as Palm Beach
County Property Appraiser
F:\_ TaxRol1l_ T AINA V\AgreementsIAgreements.Extensions for new NA V DistlNA V _Agreement.d~PROVED AS TO f
Rev. 11/07/07
Exhibit 'A'
Non Ad Valorem - Cost Summary
The following is a summary of costs which this office will assess to each district that utilizes the uniform
method of collection. All costs will be assessed on an annual basis at the end of each Tax Roll cycle. These
costs are subject to change, and if a change is to be made the Non Ad Valorem districts will be notified of
that change at the beginning of the Tax Roll cycle.
(A) New unit development: This cost covers mapping function and data entry. It occurs when the new
district is created and any subsequent annexations or modifications.
Cost per parcel within the new unit = $.75/parcel
(B) Administrative services: This fee covers administrative costs and services, it is assessed to each district
annually until the cancellation of the Agreement.
Administrative services = $150.00/district per year
F:\_ TaxRall\_ T A\NA V\Agreements\Agreements.Extensians far new NA V Dist\NA V _ Agreement.dac
Rev. 11/07/07
The City of Boynton Beach
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City Clerk's Office
100 E BOYNTON BEACH BLVD
BOYNTON BEACH FL 33435
(561) 742-6060
FAX: (561) 742-6090
e-mail: prainitoj@ci.boynton-beach.f1.us
www.boynton-beach.org
April 25, 2008
Mr. Gary R. Nikolits
Palm Beach County Property Appraiser
301 North Olive Avenue, 5th floor
West Palm Beach, FL 33401
Re: Agreement with PBe Property Appraiser's office for billing and collection
of non-ad valorem assessments (Fire Assessment).
Dear Mr. Nikolits:
Attached is the partially executed original agreement mentioned above. Once the
agreement has been fully executed, please return the original to this office for
further processing.
If you have any questions, please do not hesitate to contact me.
Very truly yours,
CITY OF BOYNTON BEACH
Yn.P~
~ainito, CMC
City Clerk
Attachments
Cc: Lori Laverriere
Assistant City Manager
s: \ cc \ WP\AFTER COMMISSION\ Other Transmittal Letters After Commission \2008 \ Gary R Nikolits County Prop
Appraiser.doc
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