370-2000 RDA
/
RESOLUTION
370-2000
A RESOLUTION OF THE CHAIRMAN AND MEMBERS OF THE
MIAMI BEACH REDEVELOPMENT AGENCY, APPROPRIATING
$321,703.65 FROM REVENUE DERIVED FROM THE OPERATION
OF THE ANCHOR SHOPS AND PARKING GARAGE, IN ORDER
TO PAY THE 2000 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 (Anchor Garage), in the amount of
$317,522.11, which was based upon a taxable value of $12,707,065; and
WHEREAS, the RDA has appealed the 1999 taxes, on grounds that the Anchor Garage
should be entitled to a govemment exemption under Sections 196.199 and 196.012, Florida Statutes;
and,
WHEREAS, the RDA filed an appeal on grounds that the Anchor Garage is being used
primarily for public parking as opposed to Loews; and,
WHEREAS,. the Miami-Dade County Property Appraiser is of the position that anything
more than private incidental use of the Anchor Garage precludes 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
WHEREAS, the Special Master upheld the Property Appraiser's position; and,
WHEREAS, the RDA has since received the Ad Valorem tax notice for FY 2000, in the
amount of$321,703.65, based on a taxable value of $13,126,154; and,
WHEREAS, without the benefit of a government exemption, said amount is due by
December 1,2000, 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 $321,703.65 from revenue derived from
the operation of the Anchor Shops and Parking Garage in order to pay the 2000 Ad Valorem
. property taxes on the Anchor Shops and Parking Garage.
PASSED AND ADOPTED this 8th. day of Nov., 2000
SECRETARY
T:\Agenda\1999\DC\ancntax
Resolution N. 370-2000
I#fI
CHAIRMAN
APPROVED AS 10
FORM & lANGUAGe
& FOR EXECunON
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Dale
MIAMI-DADE DEPARTMENT OF PROPERTY APPRAISAL
III NW 1 STREET SUITE 710
MIAMI, FLORIDA 33128-1984
19
276781
NOTICE OF
PROPOSED
PROPERTY TAXES
DO NOT PAY
THIS IS NOT A BILL
RIE FOLIO: 02-3234-019-1090
MILLAGE CODE: 0200
Property Address: 1550 COLLINS
~
AVE ~ -
The taxing authorities which levy
property taxes against your property
wili 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 generai public
and to answer questions on the
proposed tax change and budget
Prior To Taking Final Action.
Each taxing authority may
Amend or Alter its proposals at
the hearing.
ALTON BEACH 1ST SUB
LOTS 8 THRU 10 & LOTS
THAT PORTION OF 16 ST
PB 2-77
12 & 13 &
LYG N & ADJ
1IIIIIImllllllll
CITY OF MIAMI BEACH
CITY HALL
1700 CONVENTION CENTER DR
MIAMI BEACH FL
33139-1819
1..11."11.",11..11,1,1"".111,.1",,111,1..11,,,11.".,1,11
Taxing Authori ty 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 77894.31 80857.11 77260.54 9/11, 5:01 PM, COMMISSION CHAMBERS ~
III NW 1 ST, MIAMI, FL (305) 375-5143
Public Schoois:
By State Law 109966.94 78730.67 74359.66 9/13, 5:01 PM, SCHOOL BOARD AUDITORIUM \
By Local Board 35493.12 33917 . 98 ",. " , .". ""'. " "." ".-'~
MIA. BEACH 95290.28 97120.41 91161.14 9/14, 5:01 PM, COMMISSION CHAMBERS
1700 CONVENTION CTR DR (305) 673-7510
Water
Management I
District 7586.12 7836.31 7460.91 9/12, 5:15 PM, SFWM DIST AUDITORIUM
3301 GUN CLUB RD, WPB (561) 686-8800
EVRGLDS CP 1270.71 1312.62 1250.92 ---1
Independent
Special Districts. 559.11 538.17 549.99 9/07, 6:30 PM, LAKEWORTH LAGOON EDUC CT
2400 N FLAGLER DR, WPB (561) 627-3386
Voter Approved'
Debt Payments 38184.73 35742.51 35742.51 INCLUDES COUNTY, SCHOOL,
MIA. BEACH.
Total Property
Taxes 330752.20 337630.92 321703.65 .For details on independent special districts and voter approved debt.
contact your tax collector at:
COLUMN l' COLUMN 2' COLUMN 3' (305) 270-4916
Your Property value MarketValus Assessed Value Exemptions Taxable Value
tastyear:
1999 12707065 12707065 12707065 'SEE REVERSE SIDE
FOR EXPLANATIONS
YOlJr Property valu.
thl.year: 2000 13126154 13126154 13126154
-IF YOU FEEL THE MARKET VALUE OF" YOUR PROPERTY IS INACCURATE OR DOES NOT REFLECT FAIR MARKET VALUE, CONTACT YOUR COUNTY PROPE.RTY APPRAISER AT:
(305) 375-4081 III NW 1 STREET 8TH FLOOR <8:30 AM TO 4:30 PM)
. IF THE PROPERTY APPRAISER'S OFFICE IS UNABLE TO RESOLVE TliE MATTER AS TO MARKET VALUE, YOU MAY FILE A PETITION FOR ADJUSTMENT'WITH THE VALUE ADJUSTMENT BOARD;
PETITION FORMS ARE AVAILABLE FROM THE COUNTY PROPERTY APPRAISER AND MUST BE FILED ON OR BEFORE:
SEPT. 18, ZODO
. 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. LIGHTING, WATER. SEWER, OR OTHER GOVERNMENTAL SERVICES AND FACIUTIES WHICH MAY BE LEVIED BY YOUR COUNTY, CITY. OR ANY SPECIAL DISTRICT.
DR.474
R. 10/96
Miami Beach
Redevelopment Agency
1700 Convention Center Drive
Miami Beach, FIQrida 33139
Telephone: (305) 673- 7295
Fax: (305) 673- 7772
REDEVELOPMENT AGENCY MEMORANDUM NO. 00- 7 I
November 8, 2000
TO: Chairman and Members ofthe
. Miami Beach Redevelopment Agency
FROM:
Jorge M. Gonzalez
Executive Director
)~
SUBJECT:
A RESOLUTION OF THE CHAIRMAN AND MEMBERS OF THE MIAMI
BEACH REDEVELOPMENT AGENCY, APPROPRIATING $321,703.65
FROM REVENUE DERIVED FROM THE OPERATION OF THE ANCHOR
SHOPS AND PARKING GARAGE, IN ORDER TO PAY THE 2000 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 has 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. TheRDA 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, is of the position that anything more than private incidental use of the
garage precludes 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.
The RDA has since received the Ad Valorem tax notice for FY 2000, in the amount of$321,703.65,
based on a taxable value of $13,126,154. Without the benefit of a government exemption, this
amount is due by December 1,2000, 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.
~()UTti J)()I~~
Vedevel()pment [)lstr1ct
I:>ede
Agenda Item -3 A
Date JI-3-0CJ
Since the RDA and outside Counsel, Bates-Appel, Inc., are of the opinion that there is strong
enough evidence supporting the exemption, the possibility of filing a lawsuit in Circuit Court is
being considered. In accordance with the State Statutes, the lawsuit would have to be filed within
sixty (60) days of the certification of the tax roll, which occurred during the week of October 16,
2000. As of the date this report was written, outside Counsel was trying to ascertain the exact
deadline, which is expected to be in mid-December, 2000. Additionally, an appeal will be filed for
the FY 2000 taxes.
JMG/C~/KOB
T:\agenda\2000INov08Ianchtax.doc