398-2001 Reso
RESOLUTION
398';';1001
A RESOLUTION OF THE CHAIRMAN AND MEMBERS OF THE MIAMI
BEACH REDEVELOPMENT AGENCY, APPROPRIATING $360,203.45
FROM REVENUE DERIVED FROM THE OPERATION OF THE ANCHOR
SHOPS AND PARKING GARAGE, IN ORDER TO PAY THE 2001 AD
VALOREM PROPERTY TAXES ON THE ANCHOR SHOPS AND PARKING
GARAGE.
WHEREAS, in November 1999, the Redevelopment Agency (RDA) paid the first Ad
Valorem tax bill for the Anchor Shops and Parking Garage in the amount of $317,522.11,
which was based upon a taxable value of $12,707,065; and
WHEREAS, the RDA appealed the 1999 taxes, on grounds that the facility should be
entitled to a government exemption under Sections 196.199 and 196.012, Florida Statutes,
upon the fact that the Anchor Garage is being used primarily for public parking as opposed
to by Loews to accommodate its parking needs; and
WHEREAS, the Miami-Dade County Property Appraiser however, was of the position that
anything more than private incidental use of the garage preclude it from a government
exemption; and
WHEREAS, on August 28, 2000, an Administrative Hearing was held before a Special
Master to consider the issue and the Special Master upheld the Property Appraiser's
position; and
WHEREAS, in FY2000, the RDA paid property taxes in the amount of $321 ,703.65, based
on a taxable value of $13,126,154; and
WHEREAS, the RDA has since received the Ad Valorem tax notice for FY 2001, in the
amount of $360,203.45, based on a taxable value of $14,213,919; and
WHEREAS, without the benefit of a government exemption, this amount is due by
December 1, 2001, in order to take advantage of the four (4) percent discount for early
payment.
NOW, THEREFORE BE IT DULY RESOLVED BY THE CHAIRMAN AND MEMBERS OF
THE MIAMI BEACH REDEVELOPMENT AGENCY, that the Chairman and Members of
the RDA authorize the appropriation of $360,203.45 from revenue derived from the
operation of the Anchor Shops and Parking Garage, in order to pay the 2001 Ad Valorem
property taxes on the Anchor Shops and Parking Garage.
PASSED and ADOPTED this 17th day of October, 2001.
~~
CHAIRMAN
APPROVED liS TO
FORM & LANGUAGE
ATTEST: & FOR EXECUTION
~J.fr~ 11?4f~ /0-,/-01
itveIopment Age!"ll.l\ DeW
Genei1II Coun88I r--
MIAMI-DADE DEPARTMENT OF PROPERTY APPRAISAL
III NW 1 STREET SUITE 710
MIAMI, FLORIDA 33128-1984
19
204745
D
NOTICE OF
PROPOSED
PROPERTY TAXES
DO NOT PAY
THIS IS NOT A BILL
R/E FOLIO: 02-3234-019-1090
MILLAGE CODE: 0200
IIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIII~~ 1I1I111111 ~I~ 11I1I1111111111 m 1I11
CITY OF MIAMI BEACH
CITY HAL L
1700 CONVENTION CENTER DR
MIAMI BEACH FL
33139-1819
1"11",11""11"11,1,1",,,111,,1,,,,111,1,,11,,,11,""I,ll
Property Address: 1550 COLLINS AVE
The taxing authorities which levy
property taxes against your property
will soon hold Public Hearings to
adopt budgets and tax rates for the
next year.
The purpose of these
Public Hearings is to receive
opinions from the general public
and to answer questions on the
proposed tax change and budget
L \ rvLln../1 Prior To Taking Final Action.
+'> IV v VT"O I u Each taxing authority may
,,:::: ,-" ^~ c; Amend or Alter its proposals at
L.>(....,v<-:> ~ the hearing.
AL ON BEACH 1ST SUB. PB 2-77
LOTS 8 THRU 13 BLK 57
AKA LOEW'S PARKING GARAGE
~.
Taxing Authority Your property taxes Your taxes this year Your taxes this year A public hearing on the proposed taxes
last year if proposed budget if no budget change and budget will be held:
change is made is made
County 80095.79 88154.73 80891. 41 9/06, 5:01 PM, COMMISSION CHAMBERS
III NW 1 ST, MIAMI, FL (305) 468-5900
Public Schools:
By State Law 114223.79 82924.00 79526.88 9/12, 5:01 PM, SCHOOL BOARD AUDITORIUM
By Local Board 38292.30 35847.50 1450 NE 2 AVE, MIAMI, FL (305) 995-1226
MIA. BEACH 97120.41 103747.39 95162.19 9/05, 5:01 PM, COMMISSION CHAMBERS
1700 CONVENTION CTR DR (305) 673-7510
Water
Management
District 7836.31 8485.71 7917.15 9/11, 5:15 PM, SFWM DIST AUDITORIUM
3301 GUN CLUB RD, WPB (561) 686-8800
EVRGLDS CP 1312.62 1421. 39 1329.00
Independent
Special Districts. 538.17 548.66 542.97 9/06, 5:30 PM, 210 N MILITARY TRAIL
JUPITER COUNCIL CHAMBERS (561) 627-3386
Voter Approved.
Debt Payments 35742.51 36629.27 36629.27 INCLUDES COUNTY, SCHOOL,
MIA. BEACH.
Total Property
Taxes 336869.60 360,203.45 337846.37 *For details on independent special districts and voter approved debt,
, I contact your tax collector at: (305) 270-4916
I COLUMN 1" COLUMN 2" COLUMN 3'
Your Property value Market Value Assessed Value Exemptions Taxable Value
last year: 2000 1V26,154 13126154 13126154
'SEE REVERSE SIDE
FOR EXPLANATIONS
Your Property value 14213919
Ihis year: 20 0 1 14213919 14213919
, ,
.IF YQU FEEL THE MARKET VALUE OF YOUR PROPERTY IS INACCURATE OR DOES NOT REFLECT FAIR MARKET VALUE, CONTACT YOUR COUNTY PROPERTY APPRAISER AT:
(305) 375-4081 III NW 1 STREET 8TH FLOOR (8:30 AM TO 4:30 PH)
. IF THE PROPERTY APPRAISER'S OFFICE IS UNABLE TO RESOLVE THE MATTER AS TO MARKET VALUE, YOU MAY FILE A PETITION FOR ADJUSTMENT WITIi THE VALUE ADJUSTMENT BOARD;
PETITION FORMS ARE AVAILABLE FROM THE COUNTY PROPERTY APPRAISER AND MUST BE FILED ON OR BEFORE: SEPT. 18~ ZOOI
. YOUR FINAL TAX BILL MAY CONTAIN NON-AD VALOREM ASSESSMENTS WHICH MAY NOT BE REFLECTED ON THIS NOTICE SUCH AS ASSESSMENTS FOR ROADS, DRAINAGE,
GARBAGE, FIRE. UGHTING, WATER, SEWER OR OTHER GOVERNMENTAL SERVICES AND FACILITIES WHICH MAY BE LEVIED BY YOUR COUNTY, CITY OR ANY SPECIAL DiSTRICT
DA~474
MIAMI BEACH REDEVELOPMENT AGENCY
CITY HALL 1700 CONVENTION CENTER DRIVE MIAMI BEACH, FLORIDA 33139
www.ci.rniami-beach.f1.us
REDEVELOPMENT AGENCY MEMORANDUM
To:
From:
Chairman and Members of the
Miami Beach Redevelopment Agency
Jorge M. Gonzalez\ ,,,,/,
Executive Director O~'7)
Date: October 17, 2001
Subject:
A RESOLUTION OF THE CHAIRMAN AND MEMBERS OF THE MIAMI
BEACH REDEVELOPMENT AGENCY, APPROPRIATING $360,203.45
FROM REVENUE DERIVED FROM THE OPERATION OF THE ANCHOR
SHOPS AND PARKING GARAGE, IN ORDER TO PAY THE 2001 AD
VALOREM PROPERTY TAXES ON THE ANCHOR SHOPS AND PARKING
GARAGE.
ADMINISTRATION RECOMMENDATION:
Adopt the Resolution.
ANALYSIS:
In November 1999, the Redevelopment Agency (RDA) paid the first Ad Valorem tax bill for
the Anchor Shops and Parking Garage in the amount of $317,522,11, which was based
upon a taxable value of $12,707,065. Since this time, the RDA appealed the 1999 taxes,
on grounds that the facility should be entitled to a government exemption under Sections
196.199 and 196.012, Florida Statutes. The RDA filed an appeal on grounds that the
Anchor Garage is being used primarily for public parking as opposed to by Loews to
accommodate its parking needs. The Miami-Dade County Property Appraiser however,
was of the position that anything more than private incidental use of the garage preclude
it from a government exemption. On August 28,2000, an Administrative Hearing was held
before a Special Master to consider the issue. The Special Master upheld the Property
Appraiser's position.
In FY2000, the RDA paid properly taxes in the amount of $323,394.82, based on a taxable
value of $13,126,154. The RDA has since received the Ad Valorem tax notice for FY
2001, in the amount of $360,203.45, based on a taxable value of $14,213,919. The
taxable value of the project has been increased by 8.29%, comparable to the increase of
the assessed value of similar real estate within the district. Without the benefit of a
government exemption, this amount is due by December 1, 2001, in order to take
advantage of the four (4) percent discount for early payment. As such, the Administration
recommends appropriating available funds from the operation of the Anchor Garage for
payment of said taxes.
AGENDA ITEM 3/~
DATE /O-/7-()/
Since the RDA and outside Counsel, Bates-Appel, Inc., are of the opinion that there is
strong enough evidence supporting the exemption, a lawsuit was filled in the Circuit Court,
contesting the taxable status for the 1999 assessed value was filled in December 2000.
In accordance with the State Statutes, within sixty (60) days of the certification of the tax
roll, which will occur by the end of October 2001, another lawsuit is being prepared and
would be filed, contesting the taxable status for the 2000 assessed value, before the
deadline of December 2001. Additionally, an appeal will be filed for the FY 2002 taxes.
JMG/C~A