99-23278A RESO
RESOLUTION NO. 99-23278A
A RESOLUTION OF THE BOARD OF DIRECTORS OF THE NORMANDY
SHORES LOCAL GOVERNMENT NEIGHBORHOOD IMPROVEMENT
DISTRICT ADOPTING THE TENTATIVE AD VALOREM MILLAGE OF
0.955 MILLS FOR THE NORMANDY SHORES LOCAL GOVERNMENT
NEIGHBORHOOD IMPROVEMENT DISTRICT, WHICH IS TWO
PERCENT (2.0%) GREATER THAN THE "ROLLED-BACK" RATE OF
0.936 MILLS, FOR FISCAL YEAR 1999/00, SUBJECT TO A SECOND
PUBLIC HEARING SCHEDULED AT 5:02 P.M., WEDNESDAY,
SEPTEMBER 22, 1999.
WHEREAS, for the purpose of providing security services within the Normandy Shores
neighborhood area, the Mayor and City Commission adopted Ordinance No. 93-2881 on October
20, 1993, which authorized the creation of the Normandy Shores Local Government Neighborhood
Improvement District (District); and
WHEREAS, for the purpose of providing security services within the District, the Ad
Valorem millage rate assigned amounts to 0.955 mills; and
WHEREAS, the millage rate reflected is two percent (2.0%) greater than the "Rolled-
back" rate of 0.936 mills.
WHEREAS, on September 13, 1999, a public hearing was held before the Mayor and
City Commission, acting as the Board of Directors of the District (Board), on the proposed
operating millage rate and tentative operating budget for the District for Fiscal Year (FY)
1999/00.
NOW THEREFORE, BE IT DULY RESOLVED BY THE BOARD OF DIRECTORS
OF THE NORMANDY SHORES LOCAL GOVERNMENT NEIGHBORHOOD
IMPROVEMENT DISTRICT, as follows:
(1) Pursuant to Section 200.065, Florida Statutes, there is hereby levied a tax of 0.955
mills for FY 1999/00 on all taxable and non-exempt real and personal property located within the
boundaries of the Normandy Shores Local Government Neighborhood Improvement District for the
purpose of providing security services.
(2) The tentatively adopted millage rate for the Normandy Shores Local Government
Neighborhood Improvement District for FY 1999/00 is subject to a second and final public hearing
at 5 :02 P. M., Wednesday, September 22, 1999, in the City Commission Chambers, City Hall, 1700
Convention Center Drive, Miami Beach, Florida.
PASSED and ADOPTED this 13th
day of september'f!j
MAYOR
APPROVED.~ TO
FORM & LANGUAGE
& FOR EXECUTION
ATTEST:
JW^"J eL4h
C TY CLERK
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~ITY OF MIAMI BEACH
~ITY HALL 1700 CONVENTION CENTER DRIVE MIAMI BEACH, FLORIDA 33139
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COMMISSION MEMORANDUM NO.
SqLj -99
TO:
Mayor Neisen O. Kasdin and
Members of the City C mission
DATE: September 13, 1999
FROM:
Sergio Rodriguez
City Manager
SUBJECT:
A RESOLU OF THE BOARD OF DIRECTORS OF THE NORMANDY
SHORES LOCAL GOVERNMENT NEIGHBORHOOD IMPROVEMENT
DISTRICT ADOPTING THE TENT A TIVE AD VALOREM MILLAGE OF
0.955 MILLS FOR THE NORMANDY SHORES LOCAL GOVERNMENT
NEIGHBORHOOD IMPROVEMENT DISTRICT, WHICH IS TWO
PERCENT (2.0%) GREATER THAN THE "ROLLED-BACK" RATE OF
0.936 MILLS, FOR FISCAL YEAR 1999/00, SUBJECT TO A SECOND
PUBLIC HEARING SCHEDULED AT 5:02 P.M., WEDNESDAY,
SEPTEMBER 22, 1999.
ADMINISTRATION RECOMMENDATION
The Administration recommends that the Mayor and City Commission, acting in its capacity as the
Board of Directors for the Normandy Shores Local Government Neighborhood Improvement
District, adopt the attached Resolution which sets the following:
1) Tentatively adopted millage rate for Fiscal Year (FY) 1999/00
Normandy Shores
0.955 mills (0.965 last year)
2) The tentatively adopted millage rate of 0.955 mills is 2.0% greater than the "Rolled-back"
rate of 0.936 mills.
3) The second public hearing to consider the final Normandy Shores District millage rate and
budget for FY 1999/00 shall be at 5:02 P. M., Wednesday, September 22, 1999 in the City
Commission Chambers, City Hall, 1700 Convention Center Drive.
PROCEDURE
"
The operating millage and budget for this dependent special taxing district must be adopted in
accordance with Florida Statutes. This procedure requires that this Resolution be considered
immediately after the millage and budget of the principal taxing authority, i.e., City of Miami Beach.
It also prescribes that a tentative millage be adopted first. This is accomplished by adopting a
Resolution which states the percent increase or decrease over the "Rolled-back" rate, and, the date,
time, and place of the second public hearing scheduled to adopt the final millage. Following this,
AGENDA ITEM ~ l 6 \
DATE q-/~.ctl
Normandy Shores FY 1999/00 Tentative Millage
Page Two
September 13, 1999
another Resolution which tentatively adopts the Normandy Shores District operating budget must
be approved. (See accompanying Agenda Item R7 B2 for details).
Due to a recent Florida state statute amendment, it is no longer required that the resolution be read
aloud in its entirety; however, the statute does require the name of the taxing authority, the rolled-
back rate, the percentage increase, and the millage rate be publicly announced before the adoption
of the millage levy resolution. Therefore, the resolution title only should be announced before the
adoption of the millage resolution.
BACKGROUND
The Normandy Shores Local Government Improvement District, a dependent taxing district of its
principal, the City of Miami Beach, was established in 1994 to provide continual 24 hour security
to this gated community; FY 1999/00 represents its sixth year of operation. The district is
established by ordinance 93-2881, and has the authority "to levy an ad valorem tax on real and
personal property of up to two mills, provided that no parcel of property will be assessed more than
$500 annually for such improvements". Based on the January 1, 1999, "Certification of Taxable
Values" for this district, the highest assessed property within the district is valued at $523,478, which
requires a millage rate of 0.955. This millage yields an assessment of $499.92 (less than $500).
ANALYSIS
The tentative ad valorem millage recommended by the Administration is 0.955 mills to provide the
level of security services required by this district. At this millage, no property owner's levy will
exceed $500. This tax levy will generate proceeds of$51,568, which is solely due to the manner in
which the millage must be calculated, given the $500 limitation The total operating budget to
provide security services to this district for FY 1999/00 is $91,250. This is comparable to the current
year end projections. 'The difference between the revenues which will be generated from ad valorem
tax proceeds and the total budgetary requirement of the District must be supplemented in the amount
of$39,682 or 44% of the total operating budget.
The General Fund has funded this difference for each of the five years since the District was
established. The amount provided by the General Fund for this purpose in FY 1998/99 was $40,400.
~
During the year the amount of annual funding to be provided by the City and the dependent status
of the District were issues discussed by the Finance and Citywide Projects Committee. A
determination was reached that the City would fund 35% of the annual cost of the operation of the
community guard gate. This cost will eventually be funded from the golf course operation of the
Normandy Shores Golf Course. The City Attorney's Office is reviewing the issue regarding the
dependent status of the District. It was further agreed that the City would continue to supplement
the District at current levels until both issues were resolved.
Normandy Shores FY 1999/00 Tentative Millage
Page Three
September 13, 1999
On July 21, 1999, the City Commission adopted Resolution 99-23271 which set the proposed
operating millage rate for the District at 0.955. It must be noted that in accordance with State
Statute, there is a 10 mill operating cap which cannot be exceeded without voter approval.
Combining both tentative millages from the dependent district (0.955) and the principal taxing
authority (7.499) totals 8.454 mills, which is 1.546 mills less than the 10 mill cap.
CONCLUSION
The City commission acting in its capacity as the Board of Directors of the Normandy Shores Local
Government Neighborhood Improvement District should adopt the attached Resolution which
establishes a tentative millage and schedules the second and final public hearing.
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