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2007-26637 ResoRESOLUTION N0. 2007-2b637 A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF THE CITY OF MIAMI BEACH, FLORIDA, ADOPTING: 1) THE TENTATIVE AD VALOREM MILEAGE OF 5.6555 MILLS FOR GENERAL OPERATING PURPOSES, WHICH IS NINE PERCENT (9%~ LESS THAN THE "ROLLED-BACK" RATE OF 6.2212 MILLS; AND 2~ THE DEBT SERVICE MILEAGE RATE OF 0.2415 MILLS; FURTHER SETTING THE SECOND PUBLIC HEARING TO CONSIDER THE MILEAGE RATE FOR FISCAL YEAR (FY) 2007108, ON WEDNESDAY, SEPTEMBER 26, 2007 AT 5:01 P. M. WHEREAS, on July 12, 2007, the City Commission following a duly noticed public hearing, adopted Resolution No. 2007-26604, which set the proposed millage rates at 5.6555 mills forgeneral operating purposes, and 0.2415 mills for debt service; and WHEREAS, Section 200.065, Florida Statutes, requires that at the conclusion of the first public hearing on the City's proposed tax rate and budget, the City Commission: 1 } adopt a tentative ad valorem millage rate for FY 2007/08 operating purposes; and 2) the required Debt Service millage rate; this is accomplished by adopting a Resolution that includes the percentage increase or decrease over the "rolled-back" rate; and WHEREAS, at this time the Administration would recommend that the City Commission set the second and final public hearing to consider the aforestated millage rates for FY 2007108. NOW THEREFORE, BE IT DULY RESOLVED BY THE MAYOR AND THE CITY COMMISSION OF THE CITY OF MIAMI BEACH, FLORIDA, as follows: (1) Pursuant to Section 200.065, Florida Statutes, there is hereby levied a tax for FY 2007108, on all taxable and non-exempt real and personal property located within the corporate limits of the City of Miami Beach, Florida, as follows: (a) For the purpose of operating the government of the City, the rate assigned amounts to 5.6555 mills. Also included are appropriate reserves and contingencies, which are not limited to reserves for tax discounts and abatements of uncollected taxes. The millage rate reflected is nine percent (9%) less than the "Rolled-back" rate of 6.2212 mills. (b) For the purpose of providing payment on the principal and interest portions of the General Obligation Bond Debt outstanding, the rate assigned amounts to 0.2415 mills. ~2) The tentative adopted millage rates for the City of Miami Beach, Florida for FY 2007/08 are subject to a second and final public hearing, herein set for and to be held at 5:01 p.m., Wednesday, September 26, 2007, in the City Commission Chambers, City Hall, 1700 Convention Center Drive, Miami Beach, Florida. PASSED and ADOPTED this 17th day of September, 2007. ATTEST: CITY CLERK Robert Parcher APPROVED AS TO FORM 8~ NGUAGE & FOCUTION QIIzIBT '~ llavid llermer COMMISSION ITEM SUMMARY Condensed Title: A resolution of the Mayor and City Commission of The City of Miami Beach, Florida, adopting: 1) the tentative Ad Valorem Millage of 5.6555 mills for general operating purposes, which is nine percent (9%) less than the "Rolled-Back" Rate of 6.2212 mills; and 2) the debt service millage rate of 0.2415 mills; further setting the second public hearing to consider the millage rate for Fiscal Year (FY) 2007108, on Wednesday, September 26, 2007 at 5:01 P. M. rye incenaea vuzcome ~u oRea: Ensure expenditure trends are sustainable over the long term --Improve the City's overall financial health and maintain overall bond ratin -- Increase Communit Satisfaction with Cit Services Supporting Data (Surveys, Environmental Scan, etc.): 6% of residents and 55% of businesses rate the value of city services for tax dollars paid as excellent or ood. The value of city services for tax dollars paid appeared as a key driver for residents' perceptions of verall quality of life and city government meeting their needs. Taxes appeared as one of the areas most mportant to resident's quality of life in the City of Miami Beach. It also appeared as a key driver for usinesses' perceptions of City government and interested in hearing their concerns, Miami Beach as a lace to run a business, and whether the City is doing better, the same, or worse versus a few years ago. ~tween FY 1999/2000 & FY 2006107 City of Miami Beach Total Combined Millage decreased by 1.025 ills (11.8%) to 7.673. In FY 2007108, proposed millage for all taxingiurisdictions within the City of Miami ;ach is 23.3218, with 22 communities in Miami-Dade County above Miami Beach and 13 communities ;low. The highest was Golden Beach (26.8898). The lowest was Key Biscayne (19.0988). Of the 35 other unicipalities in Miami-Dade County, only 12 adopted proposed millage rates in July that were at least 9% ;low the roll-back rate, with Miami Beach being the only City with a population greater than 50,000 to do Shall the Mayor and City Commission adopt the attached resolution which sets the tentative millage and sets the date for the second public hearing? Issue: . Item Summa (Recommendation: The Administration is recommending the City's total millage rate be reduced by a 1.7760 mills to a-rate of 5.8790 mills, an unprecedented 23 percent decrease in millage. The operating millage rate will decrease to the rate of 5.5173, a decrease of 1.6747 mills, and the General Fund Capital Renewal and Replacement millage will decrease from 0.182 to 0.1382, a decrease of 0.0438, generating the same level of funding fore renewal and replacement as in FY 2006107. The debt service millage rate will decrease by 0.0575, .from; 0.299 to 0.2415. Further, the combined millage rate overall is almost 2.8 mills lower than it was in FY 1999100, and remains lower than most municipalities in Miami-Dade County.. Adviso Board Recommendation: Financial Information: Source of Amount ,A~! Funds: ~-'I Financial Impact Summary: For FY 2006107, the total combined operating millage was adopted at 7.374. Based on the June 29, 2007 Certification of Taxable Value, the reduction to 5.6555 mills represents a reduction of $44 million in property tax revenues. FY 2006/07 combined Property tax (ad valorem tax) revenues was budgeted at $161.8 million, excluding debt service. If approved, the recommended millage will generate $144.3 million for the FY 2007/08 budget year which is a reduction of $17.5 million (11 %) from FY 2006107 budgeted property tax revenues. City Clerk's Office Legislative Tracking: ~ MIAMI BEACH AGENDA ITEM R~ A 1 ~ar~ 9 -I ~ - 07 m MIAMI BEACH City of Miami Beoch, 1700 Convention Center Drive, Miami Beach, Florida 33139, www.miamibeachfl.gov COMMISSION MEMORANDUM T0: Mayor David Dermer and Members of the City Commission FROM: Jorge M. Gonzalez, City Manager DATE: September 17, 2007 - SUBJECT: A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF THE CITY OF MIAMI BEACH, FLORIDA, ADOPTING: 1) THE TENTATIVE AD VALOREM MILLAGEOF 5.6555 MILLS FORGENERALOPERATING PURPOSES,WHICH IS NINE PERCENT (9%) LESS THAN THE "ROLLED-BACK" RATE OF 6.2212 MILLS; AND 2) THE DEBT SERVICE MILEAGE RATE OF 0.2415 MILLS; FURTHER SETTING THE SECOND PUBLIC HEARING TO CONSIDER THE MILEAGE RATE FOR FISCAL YEAR (FY) 2007108, ON WEDNESDAY, SEPTEMBER 26, 2007 AT 5:01 P. M. ADMINISTRATION RECOMMENDATION The Administration recommends that the City Commission adopt the attached Resolution which sets the following: 1) Tentatively adopted millage rates for Fiscal Year (FY) 2007/08 General Operating 5.5173 mills (7.192 last year, 23% decrease} Capital Renewal & Replacement 0.1382 mills (0.182 last year, 24% decrease} Sub-Total Operating Millage 5.6555 mills (7.374 last year) Debt Service 0.2415 mills X0.299 last year,19% decrease) Total 5.8970 mills (7.673 last year, 23% decrease} 2} The tentatively adopted combined millage rate of 5.8970 mills is 1.776 mills less than the 7.673 combined millage rate for FY 2006107. The tentatively adopted operating millage rate for FY 2007108 is 5.6555 mills. State statute requires that we advertise that this rate is 9 % less than the "Rolled-back" rate of 6.2212 mills. 3} The second public hearing #o consider the final millage rates and budgets for FY 2007108 shall be on Wednesday, September 26, 2007 at 5:01 P.M., in the City Commission Chambers, City Ha11,1700 Convention Center Drive. Pursuant to the Roll-Back component of the legislation adopted by the Florida legislature in June the City of Miami Beach is required to set its FY 2007108 to the roll back rate plus an additional 9% reduction. The rollback rate is the millage rate required to produce the same level of property tax revenues in FY 2007/08 as collected in FY 2006107, thereby forgoing any revenues associated with growth in assessed values. The rollback rate is calculated by dividing the prioryear property tax revenues bythe current year propertyvalues, after new construction, major improvements, annexations, and tax increment districts are removed from current year property values. In future years, growth in property tax revenues will be indexed to a rate based on growth in personal income. In addition, the legislation provided for a special election to be held in January to approve constitutional changes to the homestead exemption and changes in the assessment of affordable housing, working waterfronts and a $25,000 exemption of tangible personal property. The constitutional changes, if approved, would be applicable in the FY 2008109 budget and, therefore, are not factored into our calculations at this time. Further, the state may consider additional changes in the next legislative session, which may have additional impacts forfuture years. Under the new legislation, the City may elect to approve millage rates above these levels up to the constitutional cap of 10 mills subject to an extraordinary vote by the Commission or referendum: • Millage above the 9% reduction but at or below rollback requires a supermajority of the Commission. • Millage above rollback but at or below current millage requires unanimous approval of the Commission. • Millage above current levels requires a referendum. Of the 35 municipalities in Miami-Dade County, only 12 reduced their millage by at least the 9%, with Miami Beach being the only City with a population greater than 50,000 to do so. PROCEDURE Florida Statutes 200.065 requires that at the conclusion of the first public hearing on the proposed tax rate and budget, the City Commission proceed in the following specific manner: 1. Adopt a tentative ad valorem millage rate for FY 2007/08 operating purposes. This is accomplished by adopting a Resolution that includes the percentage increase or decrease over the "Rolled-back" rate; the required Debt Service millage rate; and, the date, time, and place of the second public hearing State statute requires that only the title be read aloud. 2. Adopt a tentative general operating budget for FY 2007/08. Also included, are budgets for the Enterprise and Internal Service Funds. This is accomplished by adopting a companion Resolution. (See accompanying Agenda Item R7A2). Both the .millage and budget Resolutions must be adopted again after a second and final public hearing. Procedurally, a millage either greater than or less than 5.fi555 mills may be adopted at this first hearing. However, any millage rate adopted at the end of either the first or second public hearings which exceeds the millage rate of 5.6555 mills established on July 12, 2007, and certified to the Property Appraiser, would require mailing of a revised notice of property taxes to each taxpayer. The notice would be prepared by the Property Appraiser, at the expense of the taxing authority. ANALYSIS OF PROPERTY VALUES IN MIAMI BEACH On June 29, 2007, the City received the 2007 Certification of Taxable Value from the Property Appraiser's Office stating that the taxable value for the City of Miami Beach is $26,850,061,663, including $291,141,109 in new construction. The preliminary 2007 value represents an increase of $4.1 billion, or 18 percent over 2006's July 1 Certification of Taxable Value of $22,739,947,828. However, the 2007 Certification of Taxable Value from the Property Appraiser's Office, also decreased the estimated "2006 Taxable Value" from $22.740 billion to $22.258 billion, a decrease of $482 million. This difference between 2006's preliminary and final values represents the loss of 2.1 percent due to appeals, value adjustments, etc. The majority of this loss occurred in areas outside the City Center Redevelopment District and the South Pointe area, and is significantly higher than in prior years. The revised taxable values for 2006 alone have several ramifications, including: • Reductions to FY 2006/07 property tax collections • Further reductions to the calculated Rolled-Back Millage for FY 2007/08 • Revision to the assumed rate of appeals, value adjustments and resulting collections in FY 2007/08 The comparative assessed values for the Miami Beach Redevelopment Agency City Center redevelopment district increased from $3,003,565,939 to $3,585,310,480, an increase of $581,744,541, ora 19% increase in values over2006 values. In addition, assessed values within the geographic area formerly known as the South Pointe Redevelopment District increased from $2,905,687,850 to $3,452,319,916, anincrease of $546,632,066, or a 19% increase in values over 2006 values. As with Citywide values, 2006 Taxable Values for City Center and the South Pointe area, were revised to $2,967,904,551 and $2,867,705,107, a decrease of $36 million and $38 million, respectively. Determining the Operating Millage Levy The first building block in developing a municipal budget is the establishmentof the value of one mill of taxation, wherein the mill is defined as $1.00 of ad valorem taxforeach $1,000 of properhr value. For the City of Miami Beach, this value for each mill is determined by the 2007 Certification of Taxable Value and has been set at $26,850,061,663. Florida Statutes permit a discount of up to five percent for early payment discounts, delinquencies, etc. Therefore, the 95 percent value of the mill is $25,507,559. In FY 2006107, the millage rate for general City operations was adopted at 7.192 mills. An additional 0.182 mills was adopted for Renewal and Replacement, for a total combined operating millage of 7.374. Based on the June 29, 2007 Certification of Taxable Value, 7.374 mills would generate approximately $188 million in tax revenues, an increase of $26 million over current year budgeted fiscal year tax collections. This increased revenue would have allowed us to absorb normal increases in salary and fringes and other norma! increases due to inflation, as well as provide significant tax relief to the community. The rollback rate is the millage rate required to produce the same level of property tax revenues in FY 2007/08 as collected in FY 2006107, thereby forgoing any revenues associated with growth in assessed values. The rollback rate is calculated by dividing the prior year property tax revenues by the current year property values, after new construction, major improvements, annexations, and tax increment districts are removed from current year property values. For FY 2007108, the resulting Roll-Back Rate is 6.2212, more than one (1) mill less than the millage rate adopted for FY 2006107. However, consistent with the recently enacted State legislation, the proposed millage for FY 2007108 includes an additional 9% reduction. This results in a millage rate of 5.6555. Together with the impacts of the revised 2006 values, offset by additional property taxes from new construction, approximately $17.5 million is reduced from FY 2006107 budgeted property tax revenues collections in FY 2007108. These estimates of revenue impacts are for the City as a whole, with General Fund impacts of $15 million, and $2.5 million in combined reductions forthe City Center Redevelopment District and the South Pointe Area. Millape for Renewal and Replacement !n FY 2004105, the City established a restricted account for the renewal and replacement of the City's General Fund facilities to extend the useful life or replace equipment whose useful life has expired. Project specific appropriations from the fund are reviewed and approved each year by the City Commission as part of the budget process, and are used exclusively for those capital expenditures that help to extend or replace the useful life of our facilities. Of the Total Operating millage of 5.6555, it is recommended that 0.1382 be restricted for Renewal and Replacement, thereby maintaining Renewal and Replacement funds at $3.266 million, the same level as in FY 2006107. General Obligation Debt Service Fund The general obligation debt service payment for FY 2007108 is approximately $6.2 million, reflecting a decrease of $400,000. Base on the June 29 Certified Taxable Value from the Property Appraiser, these bonds would require the levy of a reduced debt service millage of 0.24 5 mills. This represents a reduction of 0.0575 mills. General Obli ation Debt Service Milla e 9 g 0 ~o 0 a 98 99 '00 '01 '02 '03 '04 '05 '06 '07 '08 Fscal Years Total Combined Millage Rates If these recommended millage rates are adopted, then the City of Miami Beach's overall combined tax rate millage will decrease by 1.7760 mills as compared to the current year, a decrease of 23 percent. ~~..~. City of Miami Beach Millage Rates ! > FY 06/07 £ ~ FY 07/08 ;Inc/~Decj ~ ~ $ % Inc/~Decj ~ s i s 7.1920# 5.5173 ~1.6747j -23%s Ca 'tal Renewal & R acement # p' ~ ~ 0.1820 ~ 0.13820.0438 ~ ~ ) -24% s ~ Debt Service f ~ 0.2990 0.2415 ~0.0575~ } -19%s x .....y~~..~Total 7.6730 5.8970 ~ 1.7760 -23% Combining Jurisdictional Operating and Debt Service Millage Levies City of Miami Beach property owners must also pay property taxes to Miami-Dade County, the Miami-Dade County School Board, the South Florida Water Management District, and the Florida Inland Navigation District. The County has proposed a decrease in their property tax rate, but changes in tax rates for other jurisdictions are unknown at this time. Using tax rates known at this time, the changes. . in taxes rates paid by City of Miami Beach residents and businesses is estimated as shown in the following table. f % Inc/ % of FY 06/07 ` FY 07/08 ~ Inc/~Dec~ iDecj ~ Tax Bill OVERLAPPING TAX MILEAGE City of Miami Beach Millage Rates ~ _ ' ~ ~ s ~~ 0 eratin P 9 7.1920 ~ ¢ 5.5173 ~ _ -1.6747 . Capital Renewal & Replacement s 0.1820 ~ 0.1382 ~ -0.0438 Debt Service ....... .a,.~.ti~~..,.~~~..~,.MM, ~,..~.„~.,~.~p,~~~,~~.~, ,~~b., ~ra~~~~.~~~ 0.2990 ¢ 0.2415 { -0.0575 . . . Total 7.6730 f 5.8970 ~ -1.7760 -23%i 29% 2 ...,.~..,.....w... ; ..........I .... .............w........,..~w.+..w. ,w.w....,w..........,~.~,.......,.H.,~,.w.~.w..... ~ Miami Dade County 'y ..~,......w p { ~..w....~...vow...,.~w..wµ...~.,.... ...,...,. ...w....w,..~w ' ..~ Coun ide ~~ ~~.~.~ ~ 5.6150~~.~.~~N 4.5796~.~ ~ H.µ~-1.0354 ..,.i ^...,w .~..~._~..... ......,......,...,,., ~.~..~~.~. ~.A.~ ~~ Libra s 0.4860 . .~., 0.3842= ~....~..~. -0.1018 .~..r..~.. ... , ,y ~ .. r - w...... » ~ . k . Debt Service ~. 0.2850; 0.2850.;- 0.0000 Subtotals 6.3860 5.2488 -1.1372 -18%~ 26% School Board ~~ ...ww~+..w.,...,w,,.....,~,w..H...w.{w..,w 8.1050` ,..ww......,~.,.,,w,.w.~...~. 7.9480•- .+.......r....,..w~.......w».........~... -0.1570 .w,.w......w.....w..,,...w.,.~...:y..... -2% .~.ww.rr.,.......+..,....,....w....w+.., 39% C m:.~~..~..s u hil ren Tr st 0.4220; .~n~.~ 0.42 ti 23 0.0003 ~.~.... 0% ~..~w,..~~...~ 2% . :. Other 0.7360E £ 0.6586; -0.0774 -11 % 3% Total; 23.3220f 20.1747: -3.1476 -13%' 100% In FY 2006107, the Miami Beach portion of the total tax bill was 33 percent. The recommended millage rates for FY2007108wi11 place the Miami Beach portion of the tax bill at 29 percent based on tax rates known at this time. Combined Millage Lev !y mpacf on Miami Beach Propert~Owners Homesteaded Property Owners Amendment 10 to the State Constitution took effect on January 1, 1995 and limited the increase in assessed value of homesteaded property to the percentage increase in the consumer price index (CPI} or three percent (3%}, whichever is less. For 2006, the CPI has been determined to be 2.5 percent and, therefore, the increase is capped at 2.5 percent for increased values as of January 1, 2007. The $25,000 homestead exemption is applied after the increase in value. The following table provides examples on the impact of the reduced millage and the 2.5% increase in values, with $295,000 as the median assessed property value for a homesteaded value in 2006. Change in Taxes Paid by Sample Homesteaded Properties FY 2006 Assessed Value ~ $ 250,000 ~ $ 295,000 $ 500,000 $ 1,000,000 less $ 25,000 Exem tion ~ $ 25, 000~~ i I~ 5,000 $ 25,000 $ I I l 1 25,000 I I FY 2006 Taxable Value $ 225,000 f $ 270,000 $ 475,000 $ 975,000 2006 Taxes C+ty;of Miami Beach ~ 1,726 ~ $ 2,072 $ 3,645 $ 7,481 _.....~.~..~..~.~..~.M. .... ~~-Miami Dade Coun ..~....~.»~.Mw~~_ i $ 1,437 ' $ .~.~ 1,724 $ 3,033 $ 6,2 26 Other $ 2,084 $ 2,501 $ 4,400 $ _ 9,031.. Totals $ 5,247 $ 6,297 ~ $ 11,078 $ 22,739 FY 2007 Taxable Value with 2.5% incr. ~ $ 231,250 $ 277,375 $ 487,500 $ 1,000,000 2007 Taxes B h f M ~ $ i 1 364 $ ~ 1 636 $ 2 875 $ 897 5 iami Gtr o eac ~ , ~ , ~ , , . Miami Dade Coun ~~ ~ ~~$ 1,214$ 1 ~ ~ 2,559 $ 5,249 Cher ~..w~~v~~~~u~~~~µµ ~ $ 2 088 = $ ~....~. ~ 2 504 $ 4 402 $ 9 029 Tota)~ $ 4,665 $ 5,5 69 $ 9,835 $ 20,175 Ci of Miami Beach $ (3631 ~ $ (436) $ (7701 $ 11,5841 Miami Dade Cou~~ ~...~.~.....~., ~.. .. (223) $ (2681 $~ 14751 ~ $ 19781 Cher ~ $ 4 ~ $ 3 $ 2 $ 131 Total` $ (5821 £ $ (701) $ 11,243) $ (2,5641 Non-homesteaded Properties Impacts of non-homesteaded properties will vary based on the increase in assessed value for each individual property. SECOND PUBLIC HEARING The second public hearing on the tentatively adopted millage rate and budget for FY 2007/08 must be advertised no later than 15 days after the first public hearing. It is recommended that the second public hearing beset for Wednesday, September 26, 2007 at 5:01 P.M., in the City Commission Chambers, City Ha11,1700 Convention Center Drive. CONCLUSION The Administration recommends adoption of the attached Resolution which sets both tentative operating and debt service millage rates for FY 2007108 and establishes a second public hearing to be held on Wednesday, September 26, 2007, at 5:01 P. M. JMG:KGB:JC ~, j -. CITY OF MIAMI 6EACH ~ - HOTICE OF SPECIAL COMMISSION MEETING-AND PUBLIC HEARINGS . .. r~,, ' ~ i ion Meefin ~ and ublic hearin s will be held b the Ma or and ~ ~~'` .NOTICE iS HEREBY given that a .Special Comm ss ~ p Y Y , ~s ' the Comm~ss~on Chambers 3rd floor, Ci Ha11,1700 Convention Center,:.. Commission of the Criy of Mlamr Beach, Flora, in tY Drive, Miami .Bead, Florida, on Mar~ay, Stnber 17, 2407, to consider the fohowing: ~ ~ ~~ 5~1 p.m. . THE FIRST PUBLIC HEARING ADOPTING THE PROPOSED MILEAGE RATE AND BUDGET, FOR FISCAL YEAR 2007/2008 FOR THE CITY OF MIAMI BEACH.. ~ t ., ~ . 5.02 p.m. -~ . _. THE FIRST PUBLIC HEARING ADOPTING THE PROPOSED MILEAGE RATE AND BUDGET FOR FISCAL YEAR 2007/28 FOR THE NORMANDY SHORES FOCAL GOVERNMENT NEIGHBORHOOD IMPROVEMENT DISTRICT. In addition, the City Commis~on may discuss other City business and take other necessary action at this meeting. Inquiries may be directed to the Budget Office at (305 673-7510. INTERESTED PARTIES are invited to appear at this meeting, or be represented by an agent, or to express their views in wrifing addressed to the City Commission, clo .the ~ Clerk,1700 Convenfion Center Drive 1st Floor, City Hall, Miami Beach, Flonda 33139. Copies of these ordinances are available for public i ectwn during normal business hours in the City Clerk s Office, 1700 Contention Center Drive 1st Floor Ci Hall and Miami ach, Florida 33139. This meeting maybe continued and under .~ such circumstances additional legal notice would not be provided. . Robert E. Parcher, Cifiy Clerk . , Cityof Miami Beach- Pursuant to Section 286.0105, Fla. Stat., the City hereby.. advises.the public that: if a arson decides to appeal any decision made by the City Commission with respect to any matter considered at its meeting or its hearing, such person must ensure that a verbatim record ,ofi ttw proceedings is made,: wh~i .record inclu~s the testimony ar~d evidence upon which~,the appeal is to be based. This notieoe daes not cx~itute consent by the City :for the inl~ro~ction or admission of otherwise ir~dmissible ot~ irrelevant evidence, nor does it authorize challer or .: .. . appeals. not otherwise allowed by law. t To request this material in aaessible format, ign IanAua9e interpreters,~~,~rtformation on access for persons with disabilities, and/or aannyy aocom- modation to review an document or artici ate in a c -s sored p~ceed'ng, please contact (305) 604-2489 (voice}, (305}873.7218(1TY): five da's in advance to initiate ur guest. TTY ua re ~ also caN 711(Fbrida Relay Service). Ad #443 ~ ~ ~ ~~- ~~ MB MiamiHeraid.com/Neighbors I THE MIAMI HERALD (SUNDAY, SEPtEMBER 2, 2001 I ~ r