97-22522 RESO
RESOLUTION NO. 97-22522
A RESOLUTION OF THE BOARD OF DIRECTORS OF THE NORMANDY
SHORES LOCAL GOVERNMENT NEIGHBORHOOD IMPROVEMENT
DISTRICT ADOPTING A TENTATIVE AD VALOREM MILLAGE OF 0.966
MILLS FOR THE NORMANDY SHORES LOCAL GOVERNMENT
NEIGHBORHOOD IMPROVEMENT DISTRICT, WHICH IS THREE AND
FIVE-TENTHS PERCENT (3.5%) GREATER THAN THE "ROLLED-
BACK" RATE OF 0.933 MILLS, FOR FISCAL YEAR 1997/98, SUBJECT TO
A SECOND PUBLIC HEARING AT 5:02 P. M., WEDNESDAY, SEPTEMBER
24,1997
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 0.966 mills; and
WHEREAS, the millage rate reflected is three and five tenths percent (3.5%) greater than
the "rolled-back" rate of 0.933 mills.
WHEREAS, on September 11, 1997, 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 1997/98.
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 0.966
mills for Fiscal Year 1997/98 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 1997/98 is subject to a second and final public
hearing at 5:02 P. M., Wednesday, September 24, 1997, in the City Commission Chambers, City
Hall, 1700 Convention Center Drive, Miami Beach, Florida.
PASSED and ADOPTED this 11 th
ATTEST:
_g6 ~ r~~
CITY CLERK
Resolution N. 97-22522
APPROVED AS TO
FORM & LANGUAGE
& FOR EXECUTION
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CITY OF MIAMI BEACH
CITY HALL 1700 CONVENTION CENTER DRIVE MIAMI BEACH, FLORIDA 33139
http:\\ci.miami-beach.fl.us
COMMISSION MEMORANDUM NO. ~ 7
TO:
Mayor Seymour Gelber and
Members of the City Commission
DATE: September 11, 1997
FROM:
Jose GarCia_pedrl1sa
City Manager
A RESOLUTI OPTING THE TENTATIVE AD VALOREM MILLAGE
OF 0.966 MILLS FOR THE NORMANDY SHORES LOCAL GOVERNMENT
NEIGHBORHOOD IMPROVEMENT DISTRICT, WHICH IS THREE AND
FIVE-TENTHS PERCENT (3.5%) GREATER THAN THE "ROLLED-
BACK" RATE OF 0.933 MILLS, FOR FISCAL YEAR 1997/98, SUBJECT TO
A SECOND PUBLIC HEARING AT 5:02 P.M., WEDNESDAY, SEPTEMBER
24,1997
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) Tentatively adopted millage rate for FY 1997/98
Normandy Shores 0.966 mills (0.980 last year)
2) The tentatively adopted millage rate of 0.966 mills is 3.5% greater than the "rolled-back"
rate of 0.933 mills.
3) The second public hearing to consider the final Normandy Shores millage rate and budget
for FY 1997/98 shall be at 5:02 P. M., Wednesday, September 24, 1997 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 R- for details).
AGENDAITEM~
DATE~
Normandy Shores FY 1997/98 Tentative Millage
Page Two
September 11, 1997
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 1997/98 represents its fourth 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 1,1997, "Certification of Taxable
Values" for this district, the highest assessed property within the district is valued at $517,267, which
requires a millage rate of 0.966. This millage yields an assessment of$499.68 which is less than
$500.
ANALYSIS
The tentative ad valorem millage recommended by the Administration is 0.966 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$49,335. The total operating budget to provide
security services to this district for FY 1997/98 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$41,915 or 46% of the total operating budget.
The General Fund has funded this gap for each of the three years since the District was established.
The amount provided by the General Fund for this purpose in FY1996/97 was $42,552. It is
understood that the City cannot continue to subsidize this service, and to the extent possible, it
should be self-supporting.
Ordinance 93-2881, which established the District, authorizes the District to use special assessments,
not to exceed $500 per parcel of property per year, to support planning and implementation of
District improvements. Therefore, the Administration recommends that the shortfall of operating
funds in the amount $41,915 be funded through this provision for special assessments at the rate of
$120 per parcel for the fiscal year 1997/98.
On July 16, 1997, the City Commission adopted Resolution 97-22487, setting the proposed
operating millage rate for the District and, pursuant to Section 163.514(16), Florida Statutes,
Normandy Shores FY 1997/98 Tentative Millage
Page Three
September 11, 1997
directed the City Clerk to take such steps as may be necessary to hold a special referendum for the
purpose of authorizing a special assessment to raise $41,915 for operating purposes within the
District for fiscal year 1997/98.
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
(0.966) and the principal taxing authority (7.499) totals 8.465 mills, which is 1.535 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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