98-22897 RESO
RESOLUTION NO. 98-22897
A RESOLUTION OF THE BOARD OF DIRECTORS OF THE NORMANDY
SHORES LOCAL GOVERNMENT NEIGHBORHOOD IMPROVEMENT
DISTRICT ADOPTING A TENTATIVE AD VALOREM MILLAGE OF 0.965
MILLS FOR THE NORMANDY SHORES LOCAL GOVERNMENT
NEIGHBORHOOD IMPROVEMENT DISTRICT, WHICH IS THREE AND
THREE-TENTHS PERCENT (3.3%) GREATER THAN THE "ROLLED-
BACK" RATE OF 0.934 MILLS, FOR FISCAL YEAR 1998/99, SUBJECT TO
A SECOND PUBLIC HEARING SCHEDULED AT 5:02 P. M., WEDNESDAY,
SEPTEMBER 23, 1998
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 0.965 mills; and
WHEREAS, the millage rate reflected is three and three tenths percent (3.3%) greater
than the "rolled-back" rate of 0.934 mills.
WHEREAS, on September 10, 1998, 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 FY 1998/99.
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 0.965
mills for Fiscal Year 1998/99 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 Fiscal Year 1998/99 is subject to a second and final public
hearing at 5:02 P. M., Wednesday, September 23, 1998, in the City Commission Chambers, City
Hall, 1700 Convention Center Drive, Miami Beach, Florida.
PASSED and ADOPTED this 10th day of September, 1998.
~~
MAYOR
ATTEST:
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APPROVED AS TO
FORM & LANGUAGe
& FOR EXECUTION
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C Attorney ~
~ITY OF MIAMI BEACH
ITY HALL 1700 CONVENTION CENTER DRIVE MIAMI BEACH, FLORIDA 33139
;tp:\\ci.miami-beach. fl. us
COMMISSION MEMORANDUM NO. (;04- -~'
TO:
Mayor Neisen O. Kasdin and
Members of the City Com ission
DATE: September 10, 1998
FROM:
Sergio Rodriguez
City Manager
,
SUBJECT:
A RESOL ON ADOPTING THE TENTATIVE AD VALOREM MILLAGE
OF 0.965 MILLS FOR THE NORMANDY SHORES LOCAL GOVERNMENT
NEIGHBORHOOD IMPROVEMENT DISTRICT, WHICH IS THREE AND
THREE-TENTHS PERCENT (3.3%) GREATER THAN THE "ROLLED-
BACK" RATE OF 0.934 MILLS, FOR FISCAL YEAR 1998/99, SUBJECT TO
A SECOND PUBLIC HEARING SCHEDULED AT 5:02 P.M., WEDNESDAY,
SEPTEMBER 23, 1998
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) Tentatively adopted millage rate for FY 1998/99
Normandy Shores 0.965 mills (0.966 last year)
2) The tentatively adopted millage rate of 0.965 mills is 3.3% greater than the "rolled-back"
rate of 0.934 mills.
3) The second public hearing to consider the final Normandy Shores millage rate and budget
for FY 1998/99 shall be at 5:02 P. M., Wednesday, September 23, 1998 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,
another Resolution which tentatively adopts the Normandy Shores operating budget must be
approved. (See accompanying Agenda Item R7 B2 for details).
AGENDA ITEM
K I_B t
~-t~~
DATE
Normandy Shores FY 1998/99 Tentative Millage
Page Two
September 10, 1998
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 1998/99 represents its fifth 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, 1998, "Certification of Taxable Values"
for this district, the highest assessed property within the district is valued at $518,108, which requires
a millage rate of 0.965. This millage yields an assessment of $499.97 which is less than $500.
ANALYSIS
The tentative ad valorem millage recommended by the Administration is 0.965 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$50,850, 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 1998/99 is $91,250. This is comparable to the current
year-end projections. The gap 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 $40,400 or 44% of the total operating budget.
The General Fund has funded this gap for each of the four years since the District was established.
The amount provided by the General Fund for this purpose in FY1997/98 was $41,915.
During the ye~ 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 gate guard. 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.
On July 15, 1998, the City Commission adopted Resolution 98-22856, setting the proposed
operating millage rate for the District. 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 (0.965) and the principal taxing authority (7.999) totals
8.964 mills, which is 1.036 mills less than the 10 mill cap.
Normandy Shores FY 1998/99 Tentative Millage
Page Three
September 10, 1998
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.
S~:JC