98-22901 RESO
RESOLUTION NO. 98-22901
A RESOLUTION OF THE BOARD OF DIRECTORS OF THE NORMANDY
SHORES LOCAL GOVERNMENT NEIGHBORHOOD IMPROVEMENT
DISTRICT ADOPTING AN 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.
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; and
WHEREAS, on September 10, 1998, 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 1998/99.
NOW THEREFORE, BE IT DUL Y 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 0.965 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.
PASSED and ADOPTED this 23rd day of September, 1998.
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MAYOR
ATTEST:
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CITY CLERK
APPROVED AS TO
FORM & LANGUAGE
& FOR EXECUTION
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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.
0~Y-1 y
TO:
Mayor Neisen O. Kasdin and
Members of the City mmission
DATE: September 23,1998
FROM:
Sergio Rodriguez I
City Manager
A RESOL~ N OF THE BOARD OF DIRECTORS OF THE NORMANDY
SHORES LOCAL GOVERNMENT NEIGHBORHOOD IMPROVEMENT
DISTRICT ADOPTING AN 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:
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 1998/99
Normandy Shores 0.965 mills (0.966 last year)
2) The adopted millage rate of 0.965 mills is 3.3% greater than the "rolled-back" rate of 0.934
mills.
The first public hearing on the proposed Normandy Shores millage rate and budget for FY 1998/99
was held at 5:02 P. M., Thursday, September 10, 1998 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)
AGENDA ITEM 'K'l E \
DATE 3 -::J3-CJ8
Normandy Shores FY 1998/99 Final Millage
Page Two
September 23, 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.
ANAL YSIS
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 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 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.
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 (0.965)
and the principal taxing authority (7.499) totals 8.464 mills, which is 1.536 mills less than the 10
mill cap.
Normandy Shores FY 1998/99 Final Millage
Page Three
September 23, 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 final millage.
SR:PDW:JC
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