96-22125 RESO
RESOLUTION NO. 96-22125
A RESOLUTION OF THE BOARD OF DIRECTORS OF THE NORMANDY
SHORES LOCAL GOVERNMENT NEIGHBORHOOD IMPROVEMENT
DISTRICT ADOPTING AN AD VALOREM MILLAGE OF 0.980 MILLS
FOR THE NORMANDY SHORES LOCAL GOVERNMENT
NEIGHBORHOOD IMPROVEMENT DISTRICT, WHICH IS EIGHT AND
NINE-TENTHS PERCENT (8.9%) LESS THAN THE "ROLLED-BACK"
RATE OF 1.067 MILLS, FOR FISCAL YEAR 1996/97.
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 0.980 mills; and
WHEREAS, the millage rate reflected is eight and nine tenths percent (8.9%) less than the
"rolled-back" rate of 1.067 mills; and
WHEREAS, on September 12, 1996, at a public hearing held before the Mayor and City
Commission, acting as the Board of Directors of the District (Board), the Board tentatively adopted
the operating millage rate and tentative operating budget for the District for FY 1996/97.
NOW THEREFORE, BE IT DULY RESOLVED BY THE BOARD OF DIRECTORS
OF THE NORMANDY SHORES LOCAL GOVERNMENT NEIGHBORHOOD
IMPROVEMENT DISTRICT, that, pursuant to Section 200.065, Florida Statutes, there is hereby
levied a tax of 0.980 mills for Fiscal Year 1996/97 on all taxable and non-exempt real and personal
property located within the boundaries of the Normandy Shores Neighborhood Improvement District
for the purpose of providing security services.
PASSED and ADOPTED this 25th day of September, 1996.
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ATTEST:
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CITY CLERK
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LEGAL DEPT.
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CITY HALL 1700 CONVENTION CENTER DRIVE MIAMI BEACH FLORIDA 33139
CITY OF MJArv'J1 BEACH
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COMMISSION MEMORANDUM NO. 5 '7 <q-t} f.,
TO:
Mayor Seymour Gelber and
Members of the City Commission
DATE: September 25, 1996
FROM:
Jose Garcia_pedrosll
City Manager
A RESOLUTION THE BOARD OF DIRECTORS OF THE NORMANDY
SHORES LOCAL GOVERNMENT NEIGHBORHOOD IMPROVEMENT
DISTRICT ADOPTING AN AD VALOREM MILLAGE OF 0.980 MILLS
FOR THE NORMANDY SHORES LOCAL GOVERNMENT
NEIGHBORHOOD IMPROVEMENT DISTRICT, WHICH IS EIGHT AND
NINE-TENTHS PERCENT (8.9%) LESS THAN THE "ROLLED-BACK"
RATE OF 1.067 MILLS, FOR FISCAL YEAR 1996/97.
SUBJECT:
RECOMMENDATION:
The Administration recommends that the 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) Final adopted millage rate for FY 1996/97
Normandy Shores 0.980 mills (1.116 last year)
2) The adopted millage rate of 0.980 mills is 8.9% less than the "rolled-back" rate of 1.067
mills.
The first public hearing on the proposed Normandy Shores millage rate and budget for FY 1996/97
was held at 5:02 P. M., Thursday, September 12, 1996 in the City Commission Chambers, City Hall,
1700 Convention Center Drive. At the end of the public hearing, the recommended millage rates
were tentatively adopted.
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 final millage be adopted fIrst. This is accomplished by adopting a Resolution
which states the percent increase or decrease over the "rolled-back" rate. Following this, another
Resolution which adopts the Normandy Shores operating budget must be approved. (See
accompanying Agenda Item R-7F2 for details).
AGENDAITEM~
DATE 'l-.~.:5-'1L,
Normandy Shores FY 1996/97 Final Millage
Page Two
September 25, 1996
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 ~e millage resolution.
BACKGROUND
The Normandy Shores Local Government Neighborhood 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 1996/97 represents its third 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". Using this restrictive language, taking into account the
January 1, 1996, "Certification of Taxable Values" for this district, determining the highest assessed
property within the district to be $509,754, translating this taxable value into a millage rate of 0.980;
and calculating the highest assessment to be $499.56 which is less than $500.
ANALYSIS
The ad valorem millage recommended by the Administration is.0.980 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 $47,448. The total operating budget to provide
security services to this district for FY 1996/97 is $90,000. The total budgetary requirement of the
district must be supplemented by the General Fund in the amount of $42,552 or 47% of the total
operating budget. Historically, the gap which has been funded by the General Fund has risen from
$42,119 in FY 1994/95 to $42,552, in FY 1996/97, or an increase of 1 %. This is solely due to the
manner in which the millage must be calculated, given the $500 limitation. Administration has had
two sessions with board members of the district to discuss the operating budget and review this
operational anomaly. Recommendations will be developed to resolve this issue, and then presented
during the ensuing budget year in a timely fashion, such that they may be incorporated into the FY
1997/98 budget development process.
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 mill ages from the dependent district (0.980)
and the principal taxing authority (7.499) totals 8.479 mills, which is 1.521 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 final millage.
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