TOWN OF PALM BEACH

Information for First Public Hearing on: September 14, 2022

To: Mayor and Town Council Via: Kirk Blouin, Town Manager

From: Jane Le Clainche, Finance Director

Re: FY23 Budget – First Public Hearing - Tentative Millage Rate and Budget Approval. Date: August 31, 2022

STAFF RECOMMENDATION

Staff requests that the Town Council approve Resolution No. 100-2022 for the tentative millage rate and Resolution No. 109-2022 for the proposed budget for FY23.

Staff also requests that the Town Council approve Resolution Nos. 101-2022, 102-2022, 103- 2022, 104-2022, 105-2022, 106-2022, 107-2022, 108-2022 all relating to the Town’s Non Ad Valorem Assessments.

GENERAL INFORMATION

At the July 14th Special Town Council meeting, the Town Council reviewed the proposed budget and millage rate for FY23. Changes made to the budget at that time include:

General Fund

• Property Tax Revenue increased by $2,500,000.

• $2,500,000 was added to the Transfer to the CIP Fund for the two Capital items shown below.

• The Town Council decided to distribute the annual employee COLA as a 2% increase to salary and the balance as a non-pensionable lump sum payment. Due to this decision, the DC contribution expense was decreased by $21,891 throughout the departments.

• Investment Earnings was reduced by $21,891 as the offset to the expenditure decrease.

  Capital Fund

• $1,500,000 was added to the CIP Fund for Interconnect Traffic Signals.

• $1,000,000 was added to the CIP Fund for Crosswalk Improvements.

The proposed millage rate to be adopted at the September 14th public hearing is 2.6932, representing a reduction of 7.02% from the FY22 millage rate of 2.8966 and a $113 reduction for homestead property owners.

The attached exhibit shows the final proposed General Fund budget for FY23 and a separate exhibit shows the updated Capital Improvement Plan.

An updated copy of the budget message is included for your convenience in this backup. Also included with the backup are copies of the long-term financial plan.

NON AD VALOREM ASSESSMENTS

The backup for non-ad valorem assessments is included within this document and each assessment Resolution has an accompanying memorandum describing the assessment detail.

SPECIAL CONSIDERATIONS

Second Public Hearing Date:

The second public hearing will be held on Thursday, September 22, 2022 at 5:01pm.

Attachments jll

cc: Carolyn Stone, Assistant Town Manager Department Directors

Town of Palm Beach, Florida General Fund Revenues and Expenditures

Budget Comparison Fiscal Years 2022 - 2023

Item # Location REVENUES

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TOWN OF PALM BEACH

TENTATIVE - SUBJECT TO REVISION

Town Manager’s Office

SPECIAL TOWN COUNCIL MEETING AGENDA

TOWN COUNCIL CHAMBERS WEDNESDAY, SEPTEMBER 14, 2022

5:01 PM WELCOME!

1. CALL TO ORDER AND ROLL CALL

   
   

   Danielle H. Moore, Mayor Margaret A. Zeidman, President Bobbie Lindsay, President Pro Tem Julie Araskog

   Ted Cooney Lew Crampton

   
   

2. PLEDGE OF ALLEGIANCE

   
   

3. APPROVAL OF AGENDA

   
   

4. COMMUNICATIONS FROM CITIZENS – 3 MINUTE LIMIT PLEASE

   
   

5. PUBLIC HEARING ON PROPOSED MILLAGE RATE, TENTATIVE FY23 BUDGETS AND NON-AD VALOREM ASSESSMENTS

   
   

   1. Notice of Proposed Property Taxes

      
      

   2. Proposed Operating Millage Rate

      
      

   3. Reasons for Proposed Operating Millage Rate Increase over the Rolled- Back Millage Rate

      
      

   4. Comments and Questions from Public

      
      

      Post Office Box 2029 * 360 South County Road * Palm Beach, Florida 33480 Telephone (561) 838-5410 * Facsimile (561) 838-5411 * townmanager@townofpalmbeach.com

   5. Discussion and Adoption (with changes, if any) of Proposed Operating Millage Rate for FY23.

      
      

      1. RESOLUTION NO. 100-2022 A Resolution of the Town Council of the Town of Palm Beach, Palm Beach County, Florida, Adopting the Proposed Millage Rate Necessary to Fund the Tentative General (Operating) Fund Budget for the 2022 - 2023 Fiscal Year.

         
         

   6. Non-Ad Valorem Assessments

      
      

      1. Commercial Solid Waste Fee Assessments [H. Paul Brazil, Director of Public Works]

         
         

         1. RESOLUTION NO. 101-2022 A Resolution of the Town Council of the Town of Palm Beach, Palm Beach County, Florida, Relating to the Collection and Disposal of Commercial Solid Waste; Establishing the Solid Waste Cost and Rate of Assessment; Imposing Solid Waste Service Assessments Against Certain Assessed Property Located Within the Town of Palm Beach; Approving the Updated Solid Waste Assessment Roll; Confirming the Preliminary Rate Resolution; Providing for Severability and Providing an Effective Date.

            
            

      2. Worth Avenue Commercial District Improvement Project [Jane Le Clainche, Director of Finance]

         
         

         1. RESOLUTION NO. 102-2022 A Resolution of the Town Council of the Town of Palm Beach, Palm Beach County, Florida, Relating to the Provision of the Worth Avenue Improvement Project; Providing Authority and Definitions; Approving the Final Assessment Rolls; Providing for the Continued Collection of the Improvement Assessments to Fund the Worth Avenue Improvement Project and Imposition of the Maintenance Assessments to Fund the Related Maintenance Services; Providing for Collection of the Assessments Pursuant to the Uniform Assessment Collection Act; Providing for the Effect of this Resolution; Providing Severability and an Effective Date.

            
            

      3. Via Fontana Underground Conversion Project [Jane Le Clainche, Director of Finance]

         
         

         1. RESOLUTION NO. 103-2022 A Resolution of the Town Council of the Town of Palm Beach, Palm Beach County, Florida, Relating to the Provision of the Underground Utility Improvements within the Via Fontana Assessment Area;

            Approving the Updated Assessment Roll; Providing for the Continued Collection of the Assessments to Fund the Underground Utility Improvements Within the Via Fontana Assessment Area; Providing for Collection of the Assessments Pursuant to the Uniform Assessment Collection Act; Providing Severability and an Effective Date.

            
            

      4. Everglades Island Underground Conversion Project [Jane Le Clainche, Director of Finance]

         
         

         1. RESOLUTION NO. 104-2022 A Resolution of the Town Council of the Town of Palm Beach, Palm Beach County, Florida, Relating to the Provision of the Underground Utility Improvements within the Everglades Island Assessment Area; Approving the Updated Assessment Roll; Providing for the Continued Collection of the Assessments to Fund the Underground Utility Improvements Within the Everglades Island Assessment Area; Providing for Collection of the Assessments Pursuant to the Uniform Assessment Collection Act; Providing Severability and an Effective Date.

            
            

      5. Peruvian Avenue 400 Block Streetscape Project [Jane Le Clainche, Director of Finance]

         
         

         1. RESOLUTION NO. 105-2022 A Resolution of the Town Council of the Town of Palm Beach, Palm Beach County, Florida, Relating to the Provision of the Peruvian Avenue Improvement Project; Providing Authority and Definitions; Approving the Final Assessment Rolls; Providing for the Continued Collection of the Improvement Assessments to Fund the Peruvian Avenue Improvement Project and Imposition of the Maintenance Assessments to Fund the Related Maintenance Services; Providing for Collection of the Assessments Pursuant to the Uniform Assessment Collection Act; Providing for the Effect of this Resolution; Providing Severability and an Effective Date.

            
            

      6. Town Wide Underground Utility Project Assessments [Jane Le Clainche, Director of Finance]

         
         

         1. RESOLUTION NO. 106-2022 A Resolution of the Town Council of the Town of Palm Beach, Palm Beach County, Florida, Relating to the Provision of the Underground Utility Improvements within the Townwide Underground Utility Assessment Area; Approving the Updated Assessment Roll; Providing for the Continued Collection of the Assessments to

            Fund the Underground Utility Improvements Within the Townwide Underground Utility Assessment Area; Providing for Collection of the Assessments Pursuant to the Uniform Assessment Collection Act; Providing Severability and an Effective Date.

            
            

      7. Nightingale La Puerta Underground Conversion Project [Jane Le Clainche, Director of Finance]

         
         

         1. RESOLUTION NO. 107-2022 A Resolution of the Town Council of the Town of Palm Beach, Palm Beach County Florida, Relating to the Provision of the Underground Utility Improvements within the Nightingale-La Puerta Assessment Area; Approving the Updated Assessment Roll; Providing for the Continued Collection of the Assessments to Fund the Underground Utility Improvements Within the Nightingale – La Puerta Assessment Area; Providing for Collection of the Assessments Pursuant to the Uniform Assessment Collection Act; Providing Severability and an Effective Date.

            
            

      8. Lake Towers Underground Conversion Project [Jane Le Clainche, Director of Finance]

         
         

         1. RESOLUTION NO. 108-2022 A Resolution of the Town Council of the Town of Palm Beach, Palm Beach County, Florida, Relating to the Provision of the Underground Utility Improvements Within the Lake Towers Assessment Area; Approving the Updated Assessment Roll; Providing for the Continued Collection of the Assessments to Fund the Underground Utility Improvements Within the Lake Towers Assessment Area; Providing for Collection of the Assessments Pursuant to the Uniform Assessment Collection Act; Providing Severability and an Effective Date.

            
            

   7. Discussion and Adoption (with changes, if any) of a Tentative Operating Budget, Debt Service Budget, and Budgets for Other Funds for FY23.

      
      

      1. RESOLUTION NO. 109-2022 A Resolution of the Town Council of the Town of Palm Beach, Palm Beach County, Florida, Adopting the Tentative General (Operating) Fund, Debt Service Fund and Budgets for Other Funds for the 2022-2023 Fiscal Year.

         
         

   8. Second and Final Public Hearing to Adopt the Final Millage Rate and Budgets will be on Thursday, September 22, 2022, at 5:01 p.m., in the Town of Palm Beach Council Chambers.

6. ANY OTHER MATTERS

   
   

7. ADJOURNMENT

PLEASE TAKE NOTE:

The progress of this meeting may be monitored by visiting the Town’s website (www.townofpalmbeach.com) and clicking on “Meeting Audio” in the left column. If you have questions regarding that feature, please contact the Office of Information Systems (561) 227-6315. The audio recording of the meeting will appear within 24 hours after the conclusion of the meeting.

Disabled persons who need an accommodation in order to participate in the Town Council Meeting are requested to contact the Town Manager’s Office at 838-5410 or through the Florida Relay Service by dialing 1-800-955-8770 for voice callers or 1-800-955-8771 for TDD callers, at least two (2) working days before this meeting.

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TOWN OF PALM BEACH EXECUTIVE SUMMARY

Budget for Fiscal Year 2022‐2023

Executive Summary

Town of Palm Beach

Town of Palm Beach, Florida

September 14, 2022

Honorable Mayor, Town Council and Residents of the Town of Palm Beach;

Each year the Directors and I start the budget process by conducting a thorough review of Town operations and available resources, while looking for improved ways to meet the needs and expectations of the community.

The proposed FY2023 budget is the result of the fifth year of hard work to find efficiencies and apply lean government principles on a Town‐wide basis. Once the new budget is adopted, members of staff continue to closely examine each expenditure before it is made, to ensure the following questions are answered: Is the resource still needed? Can the expense be deferred? Can the operational needs be met in a more efficient and/or effective manner (reorganization, technology, etc.)?; and, is the Town procuring and purchasing its budget allotments in the most cost effective manner?

The Town Team found efficiencies where possible and produced a $2.3 million surplus in FY21. We expect to have another surplus for FY22. We are proposing a budget which contains additional staffing to meet operational and service needs of the community as outlined by the Town Council and members of Town staff. Inflation continues to pose challenges to controlling costs, particularly material and labor costs in the South Florida market. The increase in the current values of real estate has allowed us to propose a budget that contains a tax cut for homestead and some non‐homesteaded properties. More detail on proposed expenditures and revenues are contained later in the summary.

This year staff has been busy implementing new initiatives and working on many significant projects. These include:

• The IT Department is busy upgrading the Town to Office 365; implementing cybersecurity measures; maintaining and upgrading the IT infrastructure; and supporting the Town staff.

• The Human Resources Department is currently undergoing a major transformation and rebranding process. Over the past three months, it has begun the shift from a highly efficient and technically competent administrative hub to a formally integrated People and Culture business partner that projects the highest quality of standards and cost‐ efficiencies to the internal and external marketplace. As People and Culture seeks to establish a pandemic resilient and aspirational workplace, it will feature an employee

  

  Executive Summary

  Town of Palm Beach

  

  
  

  life cycle model that attracts, onboards, develops, supports, rewards, advances and retains its employees throughout their journey with the Town. By optimizing a people‐ centric and highly engaged culture, its goal is to establish the Town of Palm Beach as the #1 Municipal Employer.

• Finance has developed, produced and released a new Annual Report detailing the fiscal year end 2021 financial information, accomplishments and future initiatives.

• The Purchasing Division has begun to write all contracts and/or agreements and filtering them through legal review. They now review KPI’s of vendor performance as a tool to renew contracts or defining a plan for improvement. They also serve as a repository for all contracts and agreements within a contract management system. The Division will now be titled Procurement and Contract Management Division.

• Consultants have been selected and are beginning the process of code reform.

• A permitting software system has been selected for the Planning Zoning and Building Department and the implementation will begin soon.

• Staff has been working with the Strategic Planning Committee to develop a new strategic plan. This plan will be released during the spring of 2023.

• The Town‐wide undergrounding project is now in Phase 4 and Phase 5 with Phase 6 starting shortly.

• A facilities assessment has been performed and the Capital Projects budget has been updated to reflect the findings of this assessment.

• The Town is in the implementation phase of ongoing resiliency efforts.

• The Town is actively exploring water feasibility options for future water use.

• The number of construction site monitors have been increased to resolve the issues experienced at these sites.

• The number of police officers have been increased to promote high visibility in the community to increase interaction with business, schools, and religious institutions in Town.

• The North Fire‐Rescue staff will be relocated to temporary trailers for the station reconstruction efforts.

• The Mandel Recreation Center and the Seaview and Phipps Tennis centers are having record years.

• Marina revenues will exceed expectations in the initial year of operations.

• Golf revenues continue to set records.

General Fund

FY23 Budget Presentation

There are two sets of documents that were provided to the Town Council and the public in July. One document contained the program‐by‐program detail of the General fund and other fund

Executive Summary

Town of Palm Beach

budgets. The other document, which can be found online, contains the budget “flex sheets” which show the budget detail by line item.

FY23 General Fund Revenues Property Taxes

FY22 Final Property Taxes

The General Fund is the only fund to directly use property taxes as a revenue source. Property taxes (ad valorem taxes) represent the largest revenue source. The Town’s portion of the total millage rate in FY22 was 17.85%. This means for every $100 paid in taxes only $17.85 stays in the Town.

Below are the taxing districts and the adopted millage rates for FY22 with the total amount of taxes paid to each of the districts by Palm Beach Property owners. The biggest beneficiaries of Town of Palm Beach property owners’ taxes are Palm Beach County and Palm Beach County School District collecting 72.05% of all taxes paid in the Town followed by the Town of Palm Beach at 17.85% with the other taxing districts making up the balance of 10.1%.

FY22 Adopted Taxes Per $1 % of Total

Total Taxes Paid by Palm Beach Property

Taxing Authority Millage Rates Million Value Tax Bill Owners

The total taxes paid per million of taxable value in the Town in FY22 was $16,225 a decrease of

$269 from FY21. Of that amount, $2,897 stayed in the Town to pay for services and the remaining

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$13,328 went to other taxing districts. A breakdown by taxing district for a $1 million homesteaded property using the FY22 tax rates is shown below.

Executive Summary

Town of Palm Beach

FY23 Millage Rate

The millage rate table below shows the FY23 proposed rate versus the FY22 millage. The proposed FY23 millage rate of 2.6932 represents a 7.02% reduction from FY22 and a $113 reduction in taxes per million for homesteaded properties and an estimated $66 increase for non‐homestead properties based on the 10% cap, as defined by State law.

The State of Florida requires the Town to calculate a rolled‐back millage rate. The rolled‐back rate is defined as the millage rate which provides the same property tax revenue for each taxing authority as was levied during the previous year (exclusive of new construction, additions, rehabilitative improvements increasing assessed value by at least 100%, annexations, deletions). The rolled‐back millage rate currently is 2.4843. This millage would represent a 14.23% decrease from the FY22 millage and would provide the homestead property owner a $317 per million reduction in taxes. The proposed millage rate for FY23 represents an 8.41% increase over the rolled‐back rate.

Revenues

The FY22 revenue budget estimates were conservative. For FY22 to date, many of the revenue sources are exceeding budget expectations. The FY23 proposed revenues represent a conservative increase over FY22. The revenue budget by type for the General Fund for FY23 compared to FY22 is shown on the table below:

Executive Summary

Town of Palm Beach

Significant highlights for General Fund FY23 revenues include:

• The Property Appraiser's Preliminary Certification issued June 28, 2022, showed existing property taxable values in the Town have risen 18.07% over the prior year. The total taxable value is $25,569,115,619.

• The amount included for property tax represents the taxes generated from a millage rate of 2.6932 that represents a $113 decrease per million for homestead property owners.

• The Non Ad Valorem tax revenue has decreased based on current trends.

• The increase in Licenses and Permits is due to the high volume of current activity expected to continue into FY23.

• The Intergovernmental revenue increase is due to improvements in State sales tax receipts.

• Charges for services increased mostly due to proposed increases for special assignment overtime, parking meter fees and usage.

• Fines and forfeiture revenue decreased based on current trends.

• Investment earnings have decreased based on the current interest rate environment.

• The transfers from the Enterprise Funds represent a transfer of $25,000 from the Par 3 Golf Course enterprise fund, a transfer of $620,465 from the Marina Fund which represents General Fund allocated costs of services such as Finance, Human Resources, Town Manager and a small portion of Public Works. The transfer from the Building Enterprise Fund of $5,519,456 represents allocated costs of General Fund services provided for the building permit process. This amount was originally estimated conservatively when the fund was established. The actual costs have been much higher than originally anticipated. A true‐up of the transfer for FY22 will be done at the end of the fiscal year and the funds will be transferred to the General Fund.

  

  Executive Summary

  Town of Palm Beach

  

  
  

• Transfers from fund balance represent transfers for Contingency and the compensated absence payouts for the year. In addition, the estimates for the reconstruction of the North Fire‐Rescue station have been modified, and a transfer of $2 million is proposed for additional funding for this project.

  
  

  General Fund Expenditures

  General Fund expenditures have increased by 9.03% from FY22. The details by expenditure category are shown in the table below.

  Expenditure Category	FY2022	FY2023	FY22 vs. FY23 Difference	% Change
  Salary and Wages	$27,950,544	$31,365,775	$ 3,415,231	12.22%
  Pension Benefits	11,646,771	11,437,661	$ (209,110)	‐1.80%
  Other Employee Benefits	6,624,587	7,564,885	$ 940,298	14.19%
  Contractual	11,187,512	13,205,563	$ 2,018,051	18.04%
  Commodities	1,693,282	1,932,622	$ 239,340	14.13%
  Depreciation/Capital Outlay	2,279,381	2,509,665	$ 230,284	10.10%
  Subtotal Operating Expenditures	61,382,077	68,016,171	$ 6,634,094	10.81%
  Library	363,230	374,127	$ 10,898	3.00%
  Transfer to the Risk Insurance Fund	2,173,487	2,274,106	$ 100,619	4.63%
  Transfer to Capital Improvement Program	8,428,200	9,371,020	$ 942,820	11.19%
  Transfer to Underground Utility Fund	176,550	191,116	$ 14,566	8.25%
  Transfer to the Debt Service Fund	5,676,719	5,680,666	$ 3,947	0.07%
  Transfer to Coastal Management Fund	4,920,310	5,264,732	$ 344,422	7.00%
  Extraordinary Transfer to Retirement Fund	5,420,000	5,420,000	$ ‐	0.00%
  Contingency	600,000	600,000	$ ‐	0.00%
  Subtotal Transfers and Contingency	27,758,496	29,175,767	$ 1,417,272	5.11%
  Total General Fund	$ 89,140,573	$ 97,191,938	$ 8,051,366	9.03%
  FTE Totals	350.43	362.59	12.16	3.47%

  
  

  Highlights for General Fund expenditures are as follows:

  Total operating expenditures increased $6,634,094 or 10.81% from FY22. Total transfers and other expenses decreased $1,417,272 or 5.11%. Details of the changes are as follows:

  
  

  Operating Expenditures:

• A total of $3,415,231 has been earmarked to pay for increased salary and wages, and the increase in FTEs allocated to the General Fund of 9.6 (see full description later in the document). The increase also includes merit and step increases and a cost‐of‐living increase (COLA). Previously, the Town Council approved during the Compensation study, lowering merit increases to 1.5% ‐ 6%, from 3% ‐ 7.5% in FY22 and providing for an annual COLA. Last year we adopted a policy using the Social Security COLA calculation as the

  

  Executive Summary

  Town of Palm Beach

  

  
  

  method to determine our annual COLA rather than focusing on a one‐month snapshot, which could result in abnormal spikes. We use the average of the CPI index for the Miami‐ Ft. Lauderdale‐West Palm Beach area for the last three reporting periods. (This CPI index is reported every other month).

  o Using this methodology results in an 8.9% COLA at a budget cost of $2,294,643. In order to reduce the pension impact of adding the full 8.9% to salaries. The Town Council decided to add 2% of the COLA to salaries and the balance to be paid out in a non‐pensionable lump sum. (The 2% COLA would keep most of the salaries within the pension assumptions).

• We are also including market adjustments for Police and Fire‐Rescue personnel to ensure they remain at the 75th percentile and a 3% market adjustment for General Employee ranges to maintain internal equity and market competitiveness as well as effective compensation administration practices. Additional information regarding compensation changes can be found later in this message under “Compensation Update”.

• The total annual required contribution for the defined benefit plan (DB) and defined contribution (DC) pension benefits decreased in the general fund by a total of $209,110 due to investment gains in FY21. The General Fund portion of the defined benefit costs decreased by $302,389 offset by the defined contribution cost increase of $90,527.

• Other employee benefit costs increased by $940,298 or 14.19%. Health insurance costs increased for the first time since 2013. Total Town funding for health insurance is expected to increase by $737,914 with $619,016 of the increase allocated to the General Fund. Health Insurance costs are calculated and then allocated throughout the budget on a per Full‐Time Equivalent (FTE) basis. The health costs per FTE for FY23 are $12,393.

• FICA tax increased by $257,655 due to the increase in the salary budget. The Longevity/Bonus program increased by $42,937. Last year the Federal government adopted Juneteenth (June 19th) as a federal holiday. After a thorough canvassing of some 50 municipalities, it was determined that approximately half of the local municipalities, including Palm Beach County have established Juneteenth has an official holiday. The holiday has been added to the FY23 budget pending approval and we will begin to observe the holiday on June 19, 2023.

• Included in Other Employee Benefits is the Transfer to the OPEB trust. The transfer to the OPEB trust fund decreased by $2,998. In the most recent actuarial report, the Town’s funding level was 147.8% funded using a 5% return assumption.

• Over half of the increase in contractual costs ($2,018,051) is due to increases in sewage treatment and disposal costs of $1,027,162 as defined by the East Central Regional Water Reclamation Facility (ECR), the remaining increase includes the addition of cloud computing services of $150,000, IT support costs of $65,000, software maintenance

  $214,487, merchant service charges for parking meters increased $38,800. Upgraded traffic software and licensing $67,600, contracted garbage collection $112,700, consultant for landfill $40,000, landscape contracting increase of $124,153, increases in facilities maintenance $135,900 and traffic studies $42,000.

  

  Executive Summary

  Town of Palm Beach

  

  
  

• The increase in commodities of $239,340 is related to additional software $41,900, higher fuel costs $125,010, uniforms $8,450, cleaning supplies $27,700 and other supply budgets throughout the budget $18,950.

• Depreciation/Capital outlay costs increased $230,284. Most of the increase ($175,000) is due to IT equipment that includes: A virtual environment technology refresh to replace aging technology, consolidation of old servers, technology improvements to the Council Chambers and EOC and Public Works Conference room and funding of $92,137 for the shortage in the Equipment Replacement Fund for an ambulance and fire engine replacement. These increases are offset by a decrease in depreciation funding.

• The funding for the Four Arts Library will increase by $10,898. This funding is now tied to CPI with a cap of 3%.

  
  

  Transfers and Other:

• The transfer to the Risk Fund increased by $100,619 due to anticipated increases in the insurance market.

• The annual transfer to the Capital Improvement Fund increased by $942,820 or 11.2% over FY22 to improve funding levels for facility projects that have been added as the result of a facilities study that was completed this year. In addition, funding of $1,500,000 was added for a interconnect traffic signals and $1,000,000 for crosswalk improvements. Costs for the North Fire Rescue Station are expected to be higher than had been budgeted in FY22, so we have included an additional $2,000,000 to the budget. This additional transfer will be from General Fund reserves.

• The transfer to the Underground Utility Fund represents funding to pay for the Project Manager’s salary and benefits.

• The transfer to the debt service fund increased by $3,947.

• Coastal funding has been increased by 7% or $344,422. The estimates for the Mid‐Town seawall replacement have been updated and additional annual funding is included in the budget and future annual contributions will also be increased. Please see the Coastal Budget section for more information about the budget and forecasted expenditures and revenues.

• The extraordinary transfer to the retirement fund to accelerate improvements to the UAAL remained at $5,420,000.

• Contingency is funded at the same amount as last year. Absent extraordinary unforeseen circumstances, this amount should be enough to cover unexpected expenditures.

  

  Executive Summary

  Town of Palm Beach

  

  
  

  Funding By Department

  Departmental Expenditures

  The three largest departments, Police, Fire‐Rescue and Public Works, account for over 58.1% of the Town budget. The transfers mentioned above account for another 26.6% for a total of 84.7% of the total Town budget. All other general government and administrative departments make up the balance of 15.3%. The charts below and on the following page provide a graphic example of expenditures by each department and transfer.

  
  

  

  

  Executive Summary

  Town of Palm Beach

  

  How each $1,000 of Town Property Tax Revenue is spent

  

  Fund Balance

  
  

  The General Fund Unassigned Fund Balance as of September 30, 2021, was $28,001,332. This amount was $10,408,316 above the policy‐required minimum. The FY23 budget includes a transfer of $600,000 from fund balance to fund the contingency. We are proposing a $2,000,000 transfer from reserves to fund the additional estimated costs for the North Fire‐Rescue Station. After these transfers, the remaining unassigned fund balance will be $25,401,332. Estimated compensated absence payouts totaling $829,500 will be paid from the reserve for compensated absences. Total excess reserves in all Town funds as of September 30, 2021, were $25,123,830.

  
  

  For FY22, revenues are exceeding the budget estimates and are at 92.6% through July, and expenditures are close to budget estimates at 82.5% to date. We expect another surplus this fiscal year.

  
  

  Compensation Update

  People & Culture staff conducted an annual market assessment to ensure the Town’s pay ranges remain competitive within the Palm Beach County market and at the 75th percentile for public safety. Twenty (20) percent of all general positions and all sworn and certified positions were studied. The analysis of public safety market pay ranges resulted in increases to the minimum and maximum for all positions on the Fire Rescue step plan in order to bring the minimum and maximum to the 75th percentile inclusive of a Cost of Living Adjustment (COLA). The Police step plan will be increased for the Police Officer and the Police Sergeant position to bring the minimum and maximum to the 75th percentile inclusive of a Cost of Living Adjustment (COLA). The Police positions not of the Police step plan (Police Management) were also analyzed and resulted in

  

  Executive Summary

  Town of Palm Beach

  

  
  

  increases to the minimum and maximum for all positions to bring the minimum and maximum to the 75th percentile.

  The 20% of General employees that were studied this year remain competitive and within policy with thirteen exceptions. Thirteen positions were found to be below the 65th percentile of the market and have been re‐graded so that the maximum is between the 65th and 75th percentile. In order to remain competitive for the rest of the General positions, we have increased the salary ranges by 3% for all other General positions (unless they are at or above the 75th percentile).

  Moving forward, due to the unstable market, People & Culture has determined a more proactive approach is required in order to ensure that all Town salaries remain market competitive in the coming years. Rather than undertaking a costly five‐year comprehensive Town salary survey, we propose to raise the annual review of all general positions from 20% to 33% to ensure that all positions are consistently reviewed within a three‐year period. It also proposes a more appropriate and market‐typical salary administration approach to ensure that salary scales are adjusted upwards on an annual basis from 25% to 50% of the CPI, thereby preventing the current practice of pay crowding at the top of each scale and avoiding the need for larger adjustments during those years when increased fiscal restraint is required.

  Personnel Complement

  Total FTE includes full time employees and part time no benefits employees (PTNB). The total personnel complement (for all funds Town‐wide) for FY23 is 362.59 full‐time equivalent personnel (FTE), which is a net increase of 12.16 FTE from the adopted FY22 budget. The increase of 12.16 FTEs in FY23 is made up of the following changes in full time and part time positions:

  
  

  Department	Roles	# FTEs	Comments
  IT	Applications Specialist	1	Enhanced IT systems and cyber security
  Planning, Zoning & Building	Administrative Support	1	Costs absorbed by increased revenues
  People & Culture	Specialist	.25	PT to Full Time
  People & Culture	Benefits Specialist	1	Outsourced in previous budget
  Recreation	Administration	1	Support Operations
  Police	Police Officers	4	Increased security
  Police	Parking Enforcement	2	Increased enforcement
  Police/ Planning, Zoning, Building	Construction Site Monitors	2.25	Shifted to full time FTEs for site monitoring. In addition to the 1.75 in FY22 for a total of 4
  Planning, Zoning & Building	Zoning Technician	1	Costs absorbed by increased revenues
  Recreation	Pro Shop	1	Costs absorbed by increased revenues
  Planning, Zoning & Building	Building Inspector	‐1	Reorganization
  Planning, Zoning & Building	Combo Plan Reviewer	‐1	Reorganization
  Recreation	Part Time FTE’s	‐0.34	Change annually based on needs
  Total FTE additions		12.16

  

  Executive Summary

  Town of Palm Beach

  

  Other Funds

  
  

  Below are highlights from the budgets for other Town funds. Additional information can be found at the tabs in the back of the Budget Document behind the General Fund information. The Town’s other funds include Special Revenue, Debt Service, Capital Improvement Funds, Enterprise Funds (Marina, Par 3 Golf Course and Building Enterprise Fund), Internal Service Funds (Health, Risk, Equipment Replacement), and Trust Funds (Pension and OPEB Trust).

  Special Revenue Fund (122) Town wide Underground Utility Project

  The Town wide Underground Utility Project fund accounts for the project costs and associated assessments and borrowings for the project. During FY23, we expect to finish construction of Phase 4 North and Phase 3 South. During FY23 work will continue on Phase 5 North and South 6 North and South and begin Phases 7 North and South. The entire project is expected to be completed in 2026.

  Debt Service Funds (205, 206)

  The Debt Service Funds provide for the payment of principal and interest on the Town’s outstanding bonds.

  The 2013, 2016A and 2019 Series Revenue Bond debt service is funded from non‐ad valorem revenues. A portion of the debt service payment is funded through the Par 3 Enterprise Fund for the Town’s portion of the golf course and clubhouse renovation ($187,426), and a portion is funded through the Coastal Management Fund ($509,135). The non‐ad valorem revenue transfer from the General Fund for FY23 is $5,680,666.

  The 2016B Series Revenue Bonds debt service appropriation of $723,513 is funded through non ad valorem assessments on the property owners within the Worth Avenue Assessment District.

  The Town has issued General Obligation bonds for the Underground Utility Project. These bonds shall be payable first from the Underground Utility Project special assessments and, to the extent the assessments are insufficient to pay debt service or not assessed, ad valorem taxes will be levied and collected on all taxable property in the Town to pay principal and interest on the bonds as they become due and payable. Total debt service for FY23 on these bonds will be $3,848,755 and is included in the Town wide Underground Utility project fund.

  In 2020, the Town issued non ad valorem debt totaling $31,000,000 through a bank loan for the Marina construction project at an interest rate of 2.25%. The debt service for FY23 will be

  $1,992,950 and paid through the Marina fund. This loan is structured to include a 1% prepayment premium during the first four years and no prepayment premium thereafter.

  

  Executive Summary

  Town of Palm Beach

  

  
  

  The Town’s outstanding Revenue Bond debt as of September 30, 2022, is shown on the table below:

  
  

  As of September 30, 2022, the Town’s net bonded debt will amount to 15.1% of the legal limit of

  $1,278,455,781 (5% of preliminary FY23 taxable value of $25,569,115,619).

  Capital Improvement Funds (307, 309, 311)

  
  

  Year Issued	Outstanding Principal Balance September 30, 2022	Purpose
  2016A	$36,870,000	First Phase of the ACIP and Refund Outstanding Debt
  2016B	$9,535,000	Worth Avenue Commercial District Project
  2013	$4,205,000	Remaining Balance on Second Phase of ACIP
  2018	$52,225,000	General Obligation Bonds for Town‐wide Undergrounding Project
  2019	$47,860,000	Taxable Refunding Revenue Bonds for Second Phase of the ACIP
  2019	$4,285,000	Refunding of Remaining Balance of First Phase of ACIP Debt
  2020	29,690,000	Marina Loan
  2021	8,360,000	General Obligation Bonds for Town‐wide Undergrounding Project
  Total	$193,030,000

  For FY23, the following items totaling $9,308,345 are included in the Capital Improvement Fund (307):

  • Pavement Management ‐ $1,000,000

  • Interconnect Traffic Signals ‐ $1,500,000

  • Crosswalk Improvements ‐ $1,000,000

  • Drainage Improvements ‐ $1,325,000

  • Sanitary Sewage System Improvements ‐ $2,475,000

  • Town Facility Improvements ‐ $3,408,345

  • Water main improvements (WPB) ‐ $1,000,000 (Funded by West Palm Beach)

  • General Engineering Services ‐ $100,000

The transfer from the General Fund to the Capital Improvement Fund is $7,371,020 an increase of $942,820 from FY22 due to the addition of the Town facility improvements that reflect the recommendations from a facilities study conducted in FY22. The study and allocation from the operating budget lend itself to improved financial planning and less reliance on transfers from

Executive Summary

Town of Palm Beach

reserves. In addition, a transfer from General Fund reserves of $2,000,000 to the Capital Improvement Fund is also included in the budget for the anticipated additional funding needed for the reconstruction of the North Fire‐Rescue Station.

The American Rescue Plan (ARP) will provide the Town funding for sewer and drainage projects. We currently expect to receive a total of $4,415,526 from this source and have received the first of two installments of $2,207,763.

Coastal Management

The Coastal Management Fund (309) is used to fund the construction costs of the coastal projects. The details of the FY23 budget for Coastal Management can be found in the Annual Budget Document. This plan has been updated by Public Works to include estimates for future projects based upon current costs. The plan includes resiliency projects such as the Mid‐Town seawall. The costs estimates have increased to $18.5 million for this project and $7 million per year for the next two years has been added to the program. Also included in this budget is annual funding of $1,000,000 per year for the next ten years for seawall or bulkhead repair or replacement. We are proposing an increase in the annual funding for the coastal program of

$344,422 or 7% to begin to offset the Mid‐Town seawall costs. The additional funding from the FY23 budget should lead to less reliance on transfers from reserves.

Enterprise Funds (401, 402, 405)

Town Marina

Town Marina reopened for new vessels on November 1, 2021. FY22 has been a very successful year. The success is due in part to improvements in branding, marketing, and financial planning. To date through July, revenues exceed budget estimates by $1,913,153. The FY23 revenue budget is projected to be 31% or $3,024,239 higher than FY22 budget. The expenditure budget has increased by 18.6% or $447,109 due to increases in the submerged land lease, which is based on revenues, increases in salaries and benefits, promotional advertising, electricity, and contractual services. The projected net income for FY23 is 113% higher than the forecast prepared last year.

Par 3 Golf Course

Par 3 revenues are projected to increase over end of year estimates during FY23. The FY23 fee adjustments include strategic increases to green fees and passes which will capitalize on player demand for our unique facility. The Par 3 Golf Course anticipates an operating gross profit of

$803,626 prior to depreciation and other below the line expenses. The transfer to the reserves for the Golf Course and Clubhouse and the Equipment Replacement Fund total $236,538. Additional deductions from the operating profit include transfers for debt service ($187,426), contingency ($130,169) and the general fund transfer ($25,000).

Executive Summary

Town of Palm Beach

Through July, the Par 3 revenues are above estimates at 118% of budget and will end the year well over the budget estimates. The Par 3 should end the year with a surplus. The LTFP forecast shows improvement to the net assets of the fund.

Building Enterprise Fund

The Building Enterprise Fund was created in FY21 to account for all building permit revenue and expenses and allow for greater transparency as required by the State of Florida. During FY20, a cost allocation study was performed to confirm the appropriate permit fee multiplier to stay consistent with Florida Statutes and to provide the basis for implementing reduced permit fees for owners and contractors that choose to use private providers on their construction projects. FY22 revenues are expected to be higher than budget and will provide for a higher surplus than anticipated. Total revenues for FY23 are conservatively estimated to be $9,268,236 and total operating expenses are $8,268,236 which includes a transfer to the General Fund of $5,519,456, which is for the allocated costs that the General Fund provides to the building permit process. Building permit related revenues have increased by $1,227,797 due to the recent increase in building activity. After depreciation of $89,503 and a 5% operating expense contingency of

$187,439 there is a projected reduction in reserves of $276,942.

For the past two years, the budget included a $3,200,000 transfer to the General Fund for allocated costs. This amount was based on an estimate when the fund was established. After two years of operations, there is a better understanding of the true allocated costs. The FY23 amount represents the new allocation. At the end of FY22, a calculation will be made based on the new allocation and a true‐up amount will be transferred to the General Fund as directed in the Building Fund Reserve Policy adopted by the Town Council last year.

Internal Service Funds (501, 502, 320)

The transfer to the Risk Fund (501) has increased by $100,619 due to expected increases in the insurance market.

The transfer from all funds to the Health Insurance Fund (502) has increased for the first time since FY13 due to recent higher than normal claims experience. The increase in Town funding is

$737,914 or 20%. During FY21 the fund had a deficit of $601,379. This was the first deficit since 2008. A deficit is also expected for FY22. These 2 past years could be an anomaly influenced or caused by the pandemic and individual catastrophic events. Due to the expected increase, we are proposing a 10% increase in employee contributions for their dependent health premiums. This is the first increase for employees since 2014.

Executive Summary

Town of Palm Beach

The Town of Palm Beach is re‐establishing a Town Clinic, located at Public Works, on Old Okeechobee Road in West Palm Beach. The former clinic, originally opened in 1973 and staffed by a Town employee nurse, administrative assistant and PT physician, was closed in 2016 when it was decided that similar services could be provided by outside contractors at a lower cost.

In the years following, the complexity and costs of managing multiple contractors and employee absenteeism resulted in a re‐examination of the business model. The new model proposed differs from the former Town Clinic in that it will be fully outsourced (including the registered nurse practitioner, administrative support and physician oversight) to a single full‐service provider. Concentra, is the #1 national provider that specializes in occupational health management and effective and efficient coordination and oversight of workers compensation claims. With a focus on total employee health and return on investment to municipalities, the clinic will provide a level of service that will greatly increase overall employee health, reduce employee absenteeism, and the need for at least five departments to manage and administer multiple providers. This model also has the potential to reduce the costs of overall health insurance premiums through preventative health, early detection, group pharma purchases, and decreased claims for all Town employees. The clinic budget in the first year is estimated at $347K of which $40K are startup costs.

The Equipment Replacement Fund (320) contains the accumulated depreciation of all fixed assets over the established thresholds of $5,000 for capital equipment and $3,000 for computer equipment. A detailed listing of planned equipment purchases is located in the Internal Service Funds section of the Annual Budget Document.

Trust Funds (600 & 610)

Retirement (600)

The FY23 actuarially determined contribution to the DB plan totals $11,457,243. The contribution decreased $288,762 due to the strong investment return for FY21. The return assumption will decrease from 6.6% in FY22 to 6.4% in FY23.

The budget also contains the $5,420,000 extraordinary contribution to the retirement plan. The funded ratio increased from 72.7% to 76.1% and the unfunded liability decreased from

$94,163,607 to $85,333,977. Assuming all assumptions are realized the total Town contributions to the retirement system, including the extra Town contributions of $5.42 million per year are expected to be in the range of $12.2 to $16.8 million over the next 8 years and are then projected to decline to around $4.9 to $5.5 million.

Executive Summary

Town of Palm Beach

The Town contribution amounts by employee group are shown below versus the FY22 contribution. Legacy plan costs represent $8,275,061 (72.2%) of the total and the costs for the ongoing plan are $3,182,182 (27.8%).

Town DB and DC Retirement Contributions

The historical 10‐year trend in Town actuarially determined employer contributions (ADEC) for the defined benefit pensions are shown on the chart below.

The 10‐year trend for employee contributions is shown below:

Executive Summary

Town of Palm Beach

For General Employees and Lifeguards, the Town contributes a mandatory match of 3% and an optional match of 2% to the Defined Contribution (DC) plan. Total employer contributions to the DC plan are shown in the table below:

Employer Defined Contribution Funding

Health Insurance (OPEB) Trust (610)

The actuarially determined transfer to the OPEB trust from the General Fund in the FY23 budget is $331,217. This amount is $2,998 less than FY22. The funded ratio in the September 30, 2021, actuarial report was 147.8% at the 5% rate.

The Town’s balance in the OPEB trust fund continues to be well ahead of other government agencies across the country.

Worth Avenue Special Assessment District

The budget for the Worth Avenue Special Assessment District is included in the Capital Funds and the Debt Service section of the budget document. The budget includes funding for maintenance and debt service. These costs are fully offset by the assessments charged to property owners within the district.

Executive Summary

Town of Palm Beach

Long‐Term Financial Plan

The Long‐Term Financial Plan (LTFP) will be updated with the FY23 adopted budget and will be finalized in September.

Upcoming Meeting Schedule

The State mandated schedule requires that two public hearings be held in September to provide for the final adoption of the Town’s FY23 budget and millage rate. The public hearing meeting dates are as follows:

• First Public Hearing – September 14, 2022, at 5:01pm

• Second Public Hearing – September 22, 2022, at 5:01pm

  
  

  Conclusion

  
  

  This concludes the executive summary portion of the FY23 proposed budget. Staff will be prepared to answer any questions you may have.

  
  

  Respectfully Submitted,

  
  

  

  Kirk Blouin Town Manager

  
  

  cc: Department Directors

  RESOLUTION NO. 100-2022

  
  

  A RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF PALM BEACH, PALM BEACH COUNTY, FLORIDA, ADOPTING THE PROPOSED MILLAGE RATE NECESSARY TO FUND THE TENTATIVE GENERAL (OPERATING) FUND BUDGET FOR THE 2022 - 2023 FISCAL YEAR.

  
  

  WHEREAS, Section 200.065, Florida Statutes, requires among other things that the Town Council of the Town of Palm Beach adopt a proposed millage rate necessary to fund the tentative General (Operating) Fund Budget after notice and public hearing, prior to adopting final millage rate or final budget; and

  
  

  WHEREAS, the Town Council has conducted a public hearing on the tentative General (Operating) Fund proposed millage rate and budget as required by law.

  
  

  NOW, THEREFORE, BE IT RESOLVED BY THE TOWN COUNCIL OF THE TOWN OF PALM BEACH, PALM BEACH COUNTY, FLORIDA, as follows:

  
  

  Section 1. The Town Council of the Town of Palm Beach hereby adopts the following

  
  

  proposed ad valorem tax millage rate as being necessary to fund a tentative budget for the Fiscal Year beginning October 1, 2022, and ending September 30, 2023:

  
  

  1) The millage rate for nonexempt taxable property within the Town of Palm Beach shall be 2.6932 mills for operational purposes.

  Section 2. The following information is set forth as required by Section 200.065 (2) (d),

  
  

  Florida Statutes:

  
  

  The millage rate levied herein is 8.4% more than the “rolled-back rate” of 2.4843 mills.

  
  

  Section 3. The proposed millage rate adopted herein shall be subject to review and re-

  
  

  computation by the Town Council of the Town of Palm Beach prior to or at the time of adoption of the final budget for the Town following a public hearing to be conducted at 5:01 P.M., Thursday, September 22, 2022, in the Town Council Chambers, 360 South County Road, Palm Beach, Florida.

  PASSED AND ADOPTED in a regular, adjourned session of the Town Council of the Town of Palm Beach assembled this 14th day of September 2022.

  
  

  

  Danielle H. Moore, Mayor Margaret A. Zeidman, Town Council President

  
  

  

  Bobbie Lindsay, Town Council President Pro Tem

  
  

  

  Julie Araskog, Town Council Member

  
  

  

  ATTEST: Edward A. Cooney, Town Council Member

  
  

  

  Pat Gayle-Gordon, Acting Town Clerk Lewis S.W. Crampton, Town Council Member

  
  

  TOWN OF PALM BEACH

  Information for Special Town Council Meeting on: September 14, 2022

  
  

  

  TO: Mayor and Town Council

  
  

  VIA: Kirk W. Blouin, Town Manager

  
  

  FROM: H. Paul Brazil, P.E., Director of Public Works

  
  

  RE: Non-Ad Valorem Assessment Rates for Commercial Solid Waste Collection - Adoption of Assessment Roll and Service Assessments for FY2023

  Resolution No. 101-2022

  
  

  DATE: September 1, 2022

  

  
  

  STAFF RECOMMENDATION

  
  

  Town staff recommends Town Council adopt Resolution No. 101-2022, which is the Annual Assessment Rate Resolution for the proposed Non-Ad Valorem Service Assessments for the Commercial Solid Waste Collection rates in FY2023.

  
  

  GENERAL INFORMATION

  
  

  The Non-Ad Valorem Assessment process that causes special assessments implemented by the Town to appear on a property owner’s property tax bill, dovetails with the statewide budget and millage rate adoption schedule. Accordingly, it is time to begin the final steps of implementing the FY2023 proposed service assessments for the collection of commercial solid waste that will appear on a property owner’s tax bill mailed on or about November 1st. By adopting Resolution No. 101-2022, you will be concluding a process whereby each affected property owner was advised of the amount of their proposed service assessment and the date, time, and place of this public hearing to adopt the final assessment and associated assessment roll on the Property Appraiser’s TRIM notice issued in late August of this year, and by letter from the Town in late August.

  
  

  The Commercial Solid Waste Collection Non-Ad Valorem Assessment for FY2023 uses a rate analysis methodology by the Town using the Palm Beach County Solid Waste Authority’s reporting and is calculated as follows:

  
  

  Service for 5-day customers	$ 361,072
  Service for 7-day customers	$ 341,175
  Service for apartments	$ 119,158
  Total Assessment Revenues	$ 821,405
  Total Direct Cost for Commercial Solid Waste Collection	$ 489,359
  Disposal Cost ($42/ton collected)	$ 301,360
  Total Net Cost	$ 784,719

  
  

  
  

  To employ a defendable assessment methodology to ensure that property owners are only paying costs in proportion to the benefits they derive from the services or costs related to the services, we use the methodology developed in 2003 which was previously found by the Town Council to provide benefits from the services that were/are in proportion to the assessments to be allocated to each benefitted property, and that the apportionment of the special benefits to each benefitted property is fair and reasonable.

  
  

  In order to place assessments on the property tax bill, which virtually assures that the Town will receive payment and avoid having to create an internal billing and collection function, a number of steps are required to be taken in coordination with the Tax Collector and Property Appraiser. The Tax Collector charges a fee for the work they undertake on the Town’s behalf that is one percent (1%) of the value of the assessments. These costs are passed on to a property owner being assessed. In addition, since a property owner can receive a f o u r percent (4%) discount for early payment of their property tax bill in November of each year, the assessments have to be adjusted upward by like amount to ensure the sum needed to pay expenses is realized in full. All totaled, for every $100 in assessments the Town needs to collect, the assessment will be approximately $105 in order to net the $100 needed.

  
  

  The additional five percent (5%) is attributable as follows:

  
  

  • Tax Collector = 1%

  • Potential early property tax bill payment discount = 4%

  • Total = 5%

    
    

    The Town's proposed FY2023 net assessment of $784,719 is derived by reducing the required gross total assessment of $821,405 by these factors.

    
    

    Resolution No. 101-2022 implements the intended assessments for FY2023. The Resolution, among other things:

  • References the properties to be assessed;

  • References past Town Council actions to properly effectuate Commercial Solid Waste Collection Assessments;

  • Adopts the updated assessment roll for the fiscal year commencing on October 1, 2022;

  • Reimposes the assessments;

  • Provides for Proof of Publication;

  • If applicable, provides an executed Affidavit of Mailing executed by staff;

  • Provides a Certificate to Non-Ad Valorem Assessment Roll for the Mayor to sign and be transmitted to the Tax Collector of Palm Beach County.

Non-Ad Valorem Assessment rates for the commercial solid waste collection services are as follows:

FUNDING/FISCAL IMPACT

This is a “zero-sum” initiative, in that revenues are intended to balance/offset the costs. It is anticipated that this action will provide and generate the requisite funding. All direct costs borne by the Town to accomplish this service are paid for by the properties benefitting, as opposed to all property owners in Town.

TOWN ATTORNEY REVIEW

This format has been utilized by the Town in previous recommendations and was approved by the Town Attorney. This Resolution was prepared in a format consistent with that developed by the law firm of Nabors, Giblin, and Nickerson, which previously prepared the Town’s ordinances that established Chapter 90 of the Town Code pertaining to special assessments.

Attachment

cc: Jane Le Clainche, Director of Finance

Eric B. Brown, P.E., Assistant Director of Public Works John C. Randolph, Town Attorney

Chester Purves, Services Division Manager

Dean Mealy, Town Procurement and Contract Manager

RESOLUTION NO. 101-2022

A RESOLUTION OF TOWN COUNCIL OF THE TOWN OF PALM BEACH, PALM BEACH COUNTY, FLORIDA, RELATING TO THE COLLECTION AND DISPOSAL OF COMMERCIAL SOLID WASTE; ESTABLISHING THE SOLID WASTE COST AND RATE OF ASSESSMENT; IMPOSING SOLID WASTE SERVICE ASSESSMENTS AGAINST CERTAIN ASSESSED PROPERTY LOCATED WITHIN THE TOWN OF PALM BEACH; APPROVING THE UPDATED SOLID WASTE ASSESSMENT ROLL; CONFIRMING THE PRELIMINARY RATE RESOLUTION; PROVIDING SEVERABILITY AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, Chapter 90 of the Town of Palm Beach Code of Ordinances (the "Ordinance") authorizes the imposition of annual Solid Waste Service Assessments for Solid Waste collection and disposal services, facilities or programs against certain Assessed Property throughout the Town; and

WHEREAS, the imposition of a Solid Waste Service Assessment for Solid Waste collection and disposal services, facilities or programs for each Fiscal Year is an equitable and efficient method of allocating and apportioning Solid Waste Cost among parcels of Assessed Property; and

WHEREAS, the Town Council desires to impose an assessment program for Solid Waste collection and disposal services, facilities or programs throughout the Town using the tax bill collection method for the Fiscal Year beginning on October 1, 2022; and

WHEREAS, the Town Council, on July 12, 2022, adopted Resolution No. 081-2022 (the Preliminary Rate Resolution), containing a brief and general description of the Solid

Waste collection and disposal services, facilities or programs to be provided to Assessed Property, describing the method of apportioning the Solid Waste Cost to compute the Solid Waste Service Assessment for Solid Waste collection and disposal services, facilities, and programs against Apartments and Commercial Property, designating a rate of assessment, and directing preparation of the Assessment Roll and provision of the notice required by the Ordinance; and

WHEREAS, pursuant to the provisions of the Ordinance, the Town Council is required to confirm or repeal the Preliminary Rate Resolution, with such amendments as the Town Council deems appropriate, after hearing comments and objections of all interested parties; and

WHEREAS, the Assessment Roll has heretofore been made available for inspection by the public, as required by the Ordinance; and

WHEREAS, notice of a public hearing has been published and, as required by the terms of the Ordinance, mailed to each Owner of Apartments and Commercial Property proposed to be assessed notifying such Owners of their opportunity to be heard; an affidavit regarding the notice mailed to each Owner of Apartments and Commercial Property being attached hereto as Appendix A and the proof of publication being attached hereto as Appendix B; and

WHEREAS, a public hearing was held on September 14, 2022, and comments and objections of all interested persons have been heard and considered as required by the terms of the Ordinance.

NOW, THEREFORE, BE IT RESOLVED BY THE TOWN COUNCIL OF THE TOWN OF PALM BEACH, FLORIDA, AS FOLLOWS:

SECTION 1. AUTHORITY. This resolution is adopted pursuant to the provisions of the Ordinance; the Initial Assessment Resolution (Resolution No. 25-03); the Final Assessment Resolution (Resolution No. 44-03); the Preliminary Rate Resolution (Resolution No. 081-2022); Article VIII, Section 2, Florida Constitution; the Town of Palm Beach Charter; Chapter 166, Florida Statutes; and other applicable provisions of law.

SECTION 2. DEFINITIONS AND INTERPRETATION.

1. This resolution constitutes the Annual Rate Resolution as defined in the Ordinance.

2. All capitalized terms in this resolution shall have the meanings defined in the Ordinance, Section 102-1 of the Town of Palm Beach Code of Ordinances, the Initial Assessment Resolution, the Final Assessment Resolution, and the Resolution No. 107-2017. SECTION 3. IMPOSITION OF SOLID WASTE SERVICE ASSESSMENTS.

1. The parcels of Assessed Property included in the Solid Waste Assessment Roll, which is hereby approved, are hereby found to be specially benefited by the provision of Solid Waste collection and disposal services, facilities or programs described in the Preliminary Rate Resolution, in the amount of the Solid Waste Service Assessment set forth in the Solid Waste Assessment Roll, a copy of which was present at the above referenced public hearing and is incorporated herein by reference. Additionally, the Assessment Roll, as approved, includes those Tax Parcels of Assessed Property that cannot be set forth in that

   Assessment Roll due to the provisions of Section 119.071(4), Florida Statutes, concerning exempt “home addresses.”

2. It is hereby ascertained, determined and declared that each parcel of Assessed Property within the Town of Palm Beach will be benefited by the Town's provision of Solid Waste collection and disposal services, facilities or programs in an amount not less than the Solid Waste Service Assessment for such parcel, computed in the manner set forth in this Resolution.

3. Adoption of this Final Assessment Resolution constitutes a legislative determination that all parcels assessed derive a special benefit, as set forth in the Ordinance, the Initial Assessment Resolution, the Final Assessment Resolution, and the Preliminary Rate Resolution from the Solid Waste collection and disposal services, facilities or programs to be provided and a legislative determination that the Solid Waste Service Assessments are fairly and reasonably apportioned among the Apartments and Commercial Property that receive the special benefit as set forth in the Preliminary Rate Resolution.

4. The method for computing Solid Waste Service Assessments described in the Preliminary Rate Resolution is hereby approved.

5. For the Fiscal Year beginning October 1, 2022, the Solid Waste Cost to be assessed is $821,405, with $119,158 allocated to Apartments and $702,247 allocated to Commercial Property. The Solid Waste Service Assessments to be assessed and apportioned among the Assessed Property to generate the Solid Waste Cost for the Fiscal Year beginning October 1, 2022, to fund Solid Waste collection and disposal services, facilities, and programs are hereby established as follows:

   
   

   Property and Service Type	Annual Assessment Rate	Billing Unit
   Apartments	$156.00	Per Dwelling Unit
   Commercial Property – 5 Day Service
   Low Volume	$0.029	Per Square Foot
   Medium Volume	$0.191	Per Square Foot
   High Volume	$0.837	Per Square Foot
   Commercial Property – 7 Day Service
   Low Volume	$0.035	Per Square Foot
   Medium Volume	$0.238	Per Square Foot
   High Volume	$1.041	Per Square Foot

   
   

6. Solid Waste Service Assessments for Solid Waste collection and disposal services, facilities or programs in the amounts set forth herein are hereby levied and imposed on all parcels of Assessed Property included in the Assessment Roll for the Fiscal Year beginning October 1, 2022.

7. Any shortfall in the expected Solid Waste Service Assessment proceeds due to any reduction or exemption from payment of the Solid Waste Service Assessments required by law or authorized by the Town Council shall be supplemented by any legally available funds, or combination of such funds, and shall not be paid for by proceeds or funds derived from the Solid Waste Service Assessments.

8. As authorized in Section 90-69 of the Ordinance, interim Solid Waste Service Assessments are also levied and imposed against all Apartments and Commercial Property

   for which a Building Permit is issued after adoption of this Annual Rate Resolution based upon the rates of assessment approved herein.

9. Solid Waste Service Assessments shall constitute a lien upon the Assessed Property so assessed equal in rank and dignity with the liens of all state, county, district or municipal taxes and other non-ad valorem assessments. Except as otherwise provided by law, such lien shall be superior in dignity to all other liens, titles and claims, until paid.

10. The Solid Waste Assessment Roll shall be delivered to the Tax Collector for collection using the tax bill collection method in the manner prescribed by the Ordinance. The Solid Waste Assessment Roll, as delivered to the Tax Collector, shall be accompanied by a Certificate to Non-Ad Valorem Assessment Roll in substantially the form attached hereto as Appendix C.

SECTION 4. CONFIRMATION OF PRELIMINARY RATE RESOLUTION.

The Preliminary Rate Resolution is hereby ratified and confirmed.

SECTION 5. EFFECT OF ADOPTION OF RESOLUTION. The adoption of this

Annual Rate Resolution shall be the final adjudication of the issues presented herein (including, but not limited to, the method of apportionment, the rate of assessment, the updated Assessment Roll and the levy and lien of the Solid Waste Service Assessments for Solid Waste collection and disposal services, facilities or programs) unless proper steps shall be initiated in a court of competent jurisdiction to secure relief within 20 days from the date of this Annual Rate Resolution.

SECTION 6. SEVERABILITY. If any clause, section or provision of this Resolution shall be declared unconstitutional or invalid for any reason or cause, the

remaining portion of said Resolution shall remain in full force and effect and be valid as if such invalid portion thereof had not been incorporated herein.

SECTION 7. EFFECTIVE DATE. This resolution shall take effect immediately upon adoption.

PASSED AND ADOPTED in a regular, adjourned session of the Town Council of the Town of Palm Beach assembled this 14th day of September, 2022.

Danielle H. Moore, Mayor Margaret A. Zeidman, Town Council President

Bobbie Lindsay, Town Council President Pro Tem

Julie Araskog, Town Council Member

ATTEST:

Edward A. Cooney, Town Council Member

Pat Gayle-Gordon, Acting Town Clerk Lewis S.W. Crampton, Town Council Member

APPENDIX A

AFFIDAVIT REGARDING NOTICE MAILED TO PROPERTY OWNERS

AFFIDAVIT OF MAILING

BEFORE ME, the undersigned authority, personally appeared H. Paul Brazil, who, after being duly sworn, depose and say:

1. I, H. Paul Brazil, P.E., as the Director of the Public Works Department of the Town of Palm Beach ("Town"), have been directed by the Town Council, to mail or cause to be mailed the notices required by Section 10 of Resolution No. 081-2022 and Section 90-65 of the Town of Palm Beach Code.

2. In accordance with Section 10 of Resolution No. 081-2022 and Section 90-65 of the Town of Palm Beach Code, I have caused such individual notices for each affected property owner to be prepared and each notice included the following information: the purpose of the assessment; the total amount proposed to be levied against each parcel; the unit of measurement to be applied against each parcel to determine the assessment; the number of such units contained within each parcel; the total revenue the Town expects to collect by the assessment; a statement that failure to pay the assessment will cause a tax certificate to be issued against the property which may result in a loss of title; a statement that all affected property owners have a right to appear at the hearing and to file written objections with the local governing board within 20 days of the notice; and the date, time, and place of the hearing.

   

3. On or before August 24, 2022, I mailed, or directed the mailing of, said notices by first class mail to each owner of property within the Town that is included on the Assessment Roll at the address then shown on the real property assessment tax roll maintained by the Palm Beach County Property Appraiser for the purpose of the levy and collection of ad valorem taxes.

   
   

4. Additionally , in accordance with Chapter 92-264, Laws of Florida, I timely provided the information detailed in paragraph 2. above concerning the assessments to the Palm Beach County Property Appraiser for inclusion as a part of the notice of proposed property taxes under Section 200.069, Florida Statutes, the truth-in-millage notification.

FURTHER AFFIANT SAYETH NOT .

- =--- -= =----- -

H. Paul Brazil, P.E., Director

- - - - - - -

of Public Works

STATE OF FLORIDA COUNTY OF PALM BEACH

/ The foregoing Affidavit of Mailing was sworn to and subscribed before me, by means of lB'physical presence or □ online notarization , this 29th day of August, 2022, by H. Paul Brazil,

P.E., Director of Public Works, Town of Palm Beach, Florida. is personally known to m.e, or has produced as identification and did take an oath.

r/N <!" H<:Nt.J ',,

blic, State of Florida At Large /

My Commission Expires: '1I/<,/ ZcJZ.3

Commission No.: 6-6- </$Sf;t

APPENDIX B PROOF OF PUBLICATION

PROOF OF PUBLICATION

Town Of Palm Beach- Pbdn Town Of Palm Beach - Pbdn PO BOX 2029

PALM BEACH FL 33480

LOCALiQ

The Galnesvllle Sun I The Ledger Daily Commercial I Ocala StarBanner News Chief I Herald-Tribune

News Herald I The Palm Beach Post

Northwest Florida Daily News

PO Box 631244 Cincinnati, OH 45263-1244

STATE OF FLORIDA, COUNTY OF PALM BEACH

The Palm Beach Post, a daily newspaper printed and published in the city of West Palm Beach and of general circulation in Palm Beach, Martin, Okeechobee and St Lucie Counties, Florida; and personal knowledge of the facts herein state and that the notice hereto annexed was Published in said newspapers in the issues dated or by publication on the newspaper's website, if authorized, on:

08/24/2022

and that the fees charged are legal.

Sworn to and subscribed before on 08/24/2022

My commision expires

#of Copies:

1

THIS IS NOT AN INVOICE!

NICOLE JACOBS

Notary Public State of Wisconsin

Please do 110/ use this form for payment remitta nce.

Page 1 of 1

A more 1pecific description of the serile& and the method of computing the assessment for each parcel of property are set forth In tho Initial As<essment Resolution (Aesolutkln No. 25-03), tho Final Assessment ResoluUon (Resolution No. 44-03), and lhe Preliminary Rate Resolution tor FY 22-23 (Resolution No. 081-2022). Coples of Chapter 90, Article II of the Town Code, the above referenced resolutions, and the updated Solid Waste Assessment Roll for the upcoming fiscal year are availabletor Inspectionat the office of the Town Manager, located at Town Hall, 360 South County Road, Palm Beach, Florida.

The assessments will be collected on the ad valorem tax bill to be mailed in November 2022, a, authorized by Section 197.3632, Florida Statutes. FaUure to pa1 the assessments will cause a tax cortlttcale to be issued against the property which may reslit in a loss of title.

If you have any questions, please contact the Public Works Department at

(561) 8311-5440, Monday through Friday between 8:30 a.m. and 4:30 p.m,

!OWN or PAlSI BEACll CORPORAU U.\-ll I;

NOTICE OF HEARING TO RE-IMPOSE AND PROVIDE FOR COLLECTION

OF SOLID WASTE SERVICE ASSESSMENTS

Notice Is hereb1 given tha11he Town CouncM of the Town of Palm Beach will conduct a public hearing to consider reimposing non-ad valorem special assessments for the pro11lsion of solid waste collection and disposal services, 1acllllles, and programs against commercial property and apartments within

the boundaries of the Town of Palm Beach for the Rscal Vear beginning

october 1,2022-

The hearing wiU be held at 5:01 p.m. on S<plember 14, 2022, for the purpose of receiving public comment on the Solid Waste Assessment special assessment roll. All affected property owners have a right to appear at the hearing and to file wrllten objections with the Town Council within 20 days ol this noUce. This hearing Will be held in Town Hall, Council Chambers, al 360

S. County Road, Palm Beach, Florida, 33480.

Pursuoot to Section 286.0105, Florida Staiules, W you decide to appeal any decision made by the Town Council with respecl to any matter considered at the hearing or at any subsequent meeting to which the Town Council has continued Its deliberations. you will need a record of the proceedings and may need to ensure lhat a verbatim record Is made, Including the testimony and evidence upon l\lllch the aweal is to be made. In accOfdallCe with the

.Americans with Disabilities Act, persons needing a special accommodation

or an Interpreter to participate In this proceeding should contact the Town Manager's office at (561) 838-5410 or through the Florida Rela1 Service bi dialing 1-600-955-67701orvolce callers or 1-600-955-8771 for TOD callers, at least two (2)days prior to the date of the hearing.

llle assessment for vour property w:11 be based an or in pa . on the lype of commercial designation assigned, Including apartmenls and the number of apartments located on a specmc parcel, frequency of solid waste collection service, square footage of the property and ume of solid waste (using commercial land use volume generaUon rates as determined by tho Solid Waste Authority of Palm Beach Counly) anl approved by the Town Cooocil of Ille Town of Palm Beach, as these values wore assigned upon the Initiation of the assessment pr()<)ram v,tjlh the adoption of the lnltial Assessment Resolutlon (No. 25-03) end as amended by subsequent official Town modification of assessment criteria 1or those commercial properties assessed or added to the Commercial Customer Solid Waste C<lllection Services program nee Its Inception.

The rates of assessment rorthe rascal year commertcing on October 1, 2022, are as foHows:

APPENDIX C

FORM OF CERTIFICATE TO

NON-AD VALOREM ASSESSMENT ROLL

CERTIFICATE TO

NON-AD VALOREM ASSESSMENT ROLL

DR-408A N. 02/91

I, the undersigned, hereby certify that I am the Chairman of the Board, or authorized

agent of Town of Palm Beach , located in Palm Beach County,

Florida; as such, I have satisfied myself that all property included or includable on the Non-Ad Valorem Assessment Roll for the aforesaid county is properly assessed so far as I have been able to ascertain; and that all required extensions on the above described roll to show the non-ad valorem assessments attributable to the property listed therein have been made pursuant to law.

I further certify that, upon completion of this certificate and the attachment of same to the herein described Non-Ad Valorem Assessment Roll as part thereof, said Non-Ad Valorem Assessment Roll will be delivered to the Tax Collector of this county.

In witness whereof, I have subscribed this certificate and caused the same to be attached to and made a part of the above described Non-Ad Valorem Assessment Roll

this the

14th

day of

September ,

2022 .

year

Chairman of the Board or authorized agent

of Town of Palm Beach

Name of local government

Palm Beach County, Florida

TOWN OF PALM BEACH

Information for Special Town Council Meeting on: September 14, 2022

To: Mayor and Town Council Via: Kirk Blouin, Town Manager

From: Jane Le Clainche, Director of Finance

Re: Worth Avenue Commercial District Assessment Area – Adoption of Assessment Roll and Improvement and Maintenance Assessments for FY2023

Resolution No. 102-2022

Date: September 1, 2022

STAFF RECOMMENDATION

Staff recommends Town Council adopt Resolution No. 102-2022, which is the Annual Rate Resolution for the proposed improvement (debt service) and maintenance assessments for the Worth Avenue Commercial District Assessment Area in FY2023.

GENERAL INFORMATION

The non-ad valorem assessment process that causes special assessments implemented by the Town to appear on a property owner’s property tax bill dovetails with the statewide budget and millage rate adoption schedule. Accordingly, it is time to begin the final steps of implementing the FY2023 proposed capital and maintenance assessments for the Worth Avenue Commercial District Assessment Area that will appear on a property owner’s tax bill mailed on or about November 1. By adopting Resolution No. 102-2022 you will be concluding a process whereby each affected property owner was advised of the amount of their proposed improvement and maintenance assessments and the date, time, and place of this public hearing to adopt the final assessment and associated assessment roll on the Property Appraiser’s TRIM notice issued in August of this year and by letter from the Town issued in mid-August of this year.

The Worth Avenue Commercial District net improvement and maintenance assessment for FY2023 has been calculated as follows:

To employ a defendable assessment methodology to ensure that property owners are only paying costs in proportion to the benefits they derive from the improvements or costs related to the improvements, we again used the methodology developed in 2010 by Special District Services which was previously found by the Town Council to provide benefits from the improvements that were/are in proportion to the assessments to be allocated to each benefitted property and that the apportionment of the special benefits to each benefitted property is fair and reasonable.

In order to place assessments on the property tax bill, which virtually assures that the Town will receive payment and avoid having to create an internal billing and collection function, a number of steps are required to be taken in coordination with the Tax Collector and Property Appraiser. The Tax Collector charges a fee for the work they undertake on the Town’s behalf that is 1% of the value of the assessments. The Property Appraiser fee for FY2023 is $150.00, which has been included as shown above. These costs are passed on to a property owner being assessed. In addition, since a property owner can receive a 4% discount for early payment of their property tax bill in November of each year, the assessments have to be adjusted upward by like amount to ensure the sum needed to pay expenses is realized in full. All totaled, for every $100 in assessments the Town needs to collect, the assessment will be approximately $105 in order to net the $100 needed.

The additional 5 percent is attributable as follows:

• Tax Collector – 1%

• Potential early property tax bill payment discount – 4%

• Total – 5%

  
  

  After adding these multipliers to the Town's proposed FY2023 net assessment of $1,095,452.00 and incorporating the accumulated rounding adjustment of $40.20, the gross total assessment is $1,150,266.79.

  
  

  Resolution No. 102-2022 implements the intended Worth Avenue Commercial District Area assessments for FY2023. The resolution, among other things:

• references the property to be assessed;

• references past Town Council actions to properly effectuate Worth Avenue assessments;

• adopts the updated assessment roll for the fiscal year commencing on October 1, 2022;

• reimposes the assessments;

• provides for Proof of Publication;

• if applicable, provides an executed Affidavit of Mailing executed by staff;

• provides a Certificate to Non-Ad Valorem Assessment Roll for the Mayor to sign and be transmitted to the Tax Collector of Palm Beach County.

  
  

  FUNDING/FISCAL IMPACT

  All direct costs borne by the Town to accomplish this project are paid for by the properties benefitting from the project improvements as opposed to all property owners in Town.

  
  

  TOWN ATTORNEY REVIEW

  
  

  Resolution No. 102-2022 was prepared by Heather Encinosa, Esq., of the law firm Nabors, Giblin & Nickerson. Ms. Encinosa focuses her practice on assessments and special districts and previously prepared the Town’s ordinance that established Chapter 90 of the Town Code pertaining to special assessments.

  
  

  Attachments

  
  

  cc: Paul Brazil, Director of Public Works Heather Encinosa, Esq.

  RESOLUTION NO. 102-2022

  
  

  A RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF PALM BEACH, PALM BEACH COUNTY, FLORIDA, RELATING TO THE PROVISION OF THE WORTH AVENUE IMPROVEMENT PROJECT; PROVIDING AUTHORITY AND DEFINITIONS; APPROVING THE FINAL ASSESSMENT ROLLS; PROVIDING FOR THE CONTINUED COLLECTION OF THE IMPROVEMENT ASSESSMENTS TO FUND THE WORTH AVENUE IMPROVEMENT PROJECT AND IMPOSITION OF THE MAINTENANCE ASESSMENTS TO FUND THE RELATED MAINTENANCE SERVICES; PROVIDING FOR COLLECTION OF THE ASSESSMENTS PURSUANT TO THE UNIFORM ASSESSMENT COLLECTION ACT; PROVIDING FOR THE EFFECT OF THIS RESOLUTION; PROVIDING SEVERABILITY AND AN EFFECTIVE DATE.

  
  

  WHEREAS, the Town Council adopted Chapter 90, Article II, of the Town of Palm Beach Code of Ordinances (the "Ordinance") to provide for the imposition of special assessments to fund the construction of Capital Projects and the provision of Related Services to benefit property within Assessment Areas; and

  WHEREAS, on July 12, 2022, the Town Council adopted Resolution No. 083-2022 (the “Preliminary Rate Resolution”) describing the method of assessing the cost of the design, construction, and installation of the Worth Avenue Improvement Project and the related Maintenance against the real property that will be specially benefited thereby, and directing the preparation of the updated Improvement Assessment Roll and Maintenance Assessment Roll and provision of the notices required by the Ordinance; and

  WHEREAS, pursuant to the provisions of the Ordinance, the Town Council is required to confirm or repeal the Preliminary Rate Resolution with such amendments as the Town Council deems appropriate after hearing comments and receiving objections of all interested parties; and

  WHEREAS, the final Improvement Assessment Roll and Maintenance Assessment Roll have been filed with the Town Manager, as required by the Ordinance; and

  WHEREAS, as required by the Ordinance, notice of a public hearing has been published and, if required, mailed to each property owner of the continued imposition of the assessment and notifying such property owner of the opportunity to be heard concerning the assessments; the proof of publication and an affidavit of mailing are attached hereto as Appendices A and B respectively; and

  WHEREAS, a public hearing was duly held on September 14, 2022, and comments and objections of all interested persons have been heard and considered as required by the terms of the Ordinance.

  NOW, THEREFORE, BE IT RESOLVED BY THE TOWN COUNCIL OF THE TOWN OF PALM BEACH, FLORIDA, AS FOLLOWS:

  
  

  SECTION 1. AUTHORITY. This Resolution is adopted pursuant to the Ordinance; the Initial Assessment Resolution (Resolution No. 74-10); the Final Assessment Resolution (Resolution No. 98-10); the Preliminary Rate Resolution (Resolution No. 083-2022); Chapter 166, Florida Statutes; Article VIII, Section 2,

  Florida Constitution; the Town of Palm Beach Charter; and other applicable provisions of law.

  SECTION 2. DEFINITIONS.

  
  

  1. This Resolution is the Annual Rate Resolution as defined in the Ordinance.

  2. All capitalized terms in this Annual Rate Resolution shall have the meanings defined in the Ordinance, the Initial Assessment Resolution, and the Final Assessment Resolution unless the context clearly indicates an alternative meaning.

  SECTION 3. CONFIRMATION OF PRELIMINARY RATE

  
  

  RESOLUTION. The Preliminary Rate Resolution is hereby ratified and confirmed.

  SECTION 4. APPROVAL OF FINAL ASSESSMENT ROLLS.

  
  

  1. The updated Improvement Assessment Roll and Maintenance Assessment Roll for the Worth Avenue Assessment Area, which are attached hereto as Appendix D and incorporated herein by reference, are hereby approved for the Fiscal Year commencing on October 1, 2022.

  2. Additionally, the Improvement Assessment Roll and Maintenance Assessment Roll, as approved, include those Tax Parcels of Assessed Property within the Worth Avenue Assessment Area that cannot be set forth in the Improvement Assessment Roll and Maintenance Assessment Roll due to the

  provisions of Section 119.071(4), Florida Statutes, concerning exempt “home addresses.”

  SECTION 5. ASSESSMENTS TO FUND THE PROJECT COST AND MAINTENANCE COST OF THE WORTH AVENUE IMPROVEMENT PROJECT.

  1. The assessable portion of the Tax Parcels included in the updated Improvement Assessment Roll and Maintenance Assessment Roll are hereby found to be specially benefited by the design, construction, and installation of the Worth Avenue Improvement Project and the related Maintenance in the amount of the maximum annual Assessments set forth in the assessment rolls.

  2. The methodology set forth in the Preliminary Rate Resolution for computing the Improvement Assessments and Maintenance Assessments, respectively, are hereby approved and found to be a fair and reasonable method of apportioning the Project Cost and Maintenance Cost among the benefited properties.

  3. For the Fiscal Year commencing October 1, 2022, the estimated Maintenance Cost is $371,941.44, which is further divided between the EVU Maintenance Cost allocated to the Aesthetic Infrastructure Improvements of

  $300,146.77 and the Land Area Maintenance Cost allocated to the Basic Infrastructure Improvements of $71,794.67. Annual Improvement Assessments have been levied and imposed for a period not to exceed 30 years commencing with the ad valorem tax bill that was mailed in November 2010, and annual Maintenance Assessments are hereby levied and imposed on all Tax Parcels

  within the Worth Avenue Assessment Area at the maximum annual assessment rates computed in accordance with the Initial Assessment Resolution, Final Assessment Resolution, and Preliminary Rate Resolution.

  1. Upon adoption of this Annual Rate Resolution:

     
     

     1. the Assessments shall constitute a lien against the assessed property equal in rank and dignity with the liens of all state, county, district or municipal taxes and other non-ad valorem assessments. Except as otherwise provided by law, such lien shall be superior in dignity to all other liens, titles, and claims until paid. The lien shall be deemed perfected upon adoption by the Town Council of this Annual Rate Resolution and shall attach to the property included on the Assessment Rolls as of the prior January 1, the lien date for ad valorem taxes.

     2. as to any Tax Parcel that is acquired by a public entity through condemnation, negotiated sale or otherwise prior to adoption of the next Annual Rate Resolution, the Prepayment Amount shall constitute a lien against assessed property equal in rank and dignity with the liens of all state, county, district or municipal taxes and other non-ad valorem assessments. Except as otherwise provided by law, such lien shall be superior in dignity to all other liens, titles, and claims, until paid. The lien shall be deemed perfected upon adoption by the Town Council of the Annual Rate Resolution and shall attach to property included on the Improvement Assessment Roll upon adoption of the Annual Rate Resolution.

  SECTION 6. COLLECTION OF ASSESSMENTS. The Assessments

  
  

  shall be collected pursuant to the Uniform Assessment Collection Act. Upon adoption of this Annual Rate Resolution, the Town Manager shall cause the certification and delivery of the Assessment Rolls to the Tax Collector by September 15, in the manner prescribed by the Uniform Assessment Collection Act. The Assessment Rolls, as delivered to the Tax Collector, shall be accompanied by a Certificate to Non-Ad Valorem Assessment Roll in substantially the form attached hereto as Appendix C.

  SECTION 7. EFFECT OF ANNUAL RATE RESOLUTION. The

  
  

  adoption of this Annual Rate Resolution shall be the final adjudication of the issues relating to the Maintenance Assessments presented herein and in the Preliminary Rate Resolution unless proper steps are initiated in a court of competent jurisdiction to secure relief within 20 days from the date of the Town Council action on this Annual Rate Resolution.

  SECTION 8. SEVERABILITY. If any clause, section or provision of this Resolution shall be declared unconstitutional or invalid for any reason or cause, the remaining portion of said Resolution shall remain in full force and effect and be valid as if such invalid portion thereof had not been incorporated herein.

  SECTION 9. EFFECTIVE DATE. This Resolution shall take effect immediately upon its adoption.

  PASSED AND ADOPTED in a regular, adjourned session of the Town Council of the Town of Palm Beach assembled this 14th day of September, 2022.

  
  

  

  Danielle H. Moore, Mayor Margaret A. Zeidman, Town Council President

  
  

  

  Bobbie Lindsay, Town Council President Pro Tem

  
  

  

  Julie Araskog, Town Council Member

  
  

  

  ATTEST:

  Edward A. Cooney, Town Council Member

  
  

  

  Pat Gayle-Gordon, Acting Town Clerk Lewis S.W. Crampton, Town Council Member

  
  

  APPENDIX A PROOF OF PUBLICATION

  
  

  PROOF OF PUBLICATION

  Palm Beach Finance, Town Of Palm Beach Finance, Town Of 360 S County Rd

  
  

  PALM BEACH FL 334806735

  LOCALiQ

  The Galnesville sun I The Ledger Dally commercial I Ocala StarBanner News Chief I Herald-Tribune

  News Herald IThe Palm Beach Post

  Northwest Florida Dally News

  
  

  PO Box 631244 Cincinnati, OH 45263-1244

  
  

  STATE OF FLORIDA, COUNTY OF PALM BEACH

  
  

  The Palm Beach Post, a daily newspaper printed and published in the city of West Palm Beach and of general circulation in Palm Beach, Martin, Okeechobee and St Lucie Counties, Florida; and personal knowledge of the facts herein state and that the notice hereto annexed was Published in said newspapers in the issues dated or by publication on the newspaper's website, if authorized, on:

  
  

  08/24/2022

  
  

  and that the fees charged are legal.

  Sworn to and subscribed before on 08/24/2022

  
  

  

  

  Notary, State of WI, County of Brown

  5"· Z5· 1-,ep

  My commision expires Publication Cost: $1334.88 Order No: 7649687

  Customer No: 730579

  PO#:

  THIS IS NOT AN INVOICE!

  

  MARIAH VERHAGEN

  Notary Public State of Wisconsin

  Please do not use thisformfor payment remittance.

  
  

  #of Copies:

  1

  
  

  

  NOTICE OF HEARING TO REIMPOSE AND PROVIDE FOR COLLECTION OF SPECIAL ASSESSMENTS IN THE WORTH AVENUE ASSESSMENT AREA TO PROVIDE FOR THE WORTH AVENUE IMPROVEMENT PROJECT AND OTHER RELATED SERVICES

  
  

  Notice is hereby given that the Town Council of the Town of Palm Beach will conduct a public hearing to consider reimposing non-ad valorem special assessments for the provision of maintenance of the Worth Avenue Improvement Project within the boundaries of the Worth Avenue Assessment Area for the Fiscal Year beginning October 1, 2022, and future fiscal years, and approval of the non-ad valorem capital assessment roll for the construction of the Worth Avenue Improvement Project.

  The hearing will be held at 5:01 p.m. on September 14, 2022, in the Town of Palm Beach Town Council Chambers, Town Hall, 360 South County Road, Palm Beach, Florida, for the purpose of receiving public comment on the special assessments. All affected property owners have a right to appear at the hearing and to file written objections with the Town Council within 20 days of this notice.

  Pursuant to section 286.0105, Florida Statutes, if you decide to appeal any decision made by the Town Council with respect to any matter considered at the hearing or at any subsequent meeting to which the Town Council has continued its deliberations, you will need a record of the proceedings and may need to ensure that a verbatim record is made, including the testimony and evidence upon which the appeal is to be made. In accordance with the Americans with Disabilities Act, persons needing a special accommodation or an interpreter to participate in this proceeding should contact the Town Manager's Office at (561) 838-5410 or through the Florida Relay Service by dialing 1-800-955-8770 for voice callers or 1-800-955-8771 for TDD callers, at least two (2) business days prior to the date of the hearing.

  The assessment for each parcel of property will be based in part on the amount of Land Area on the Tax Parcel and in part on the Taxable Value of the Tax Parcel as these were assigned at the initiation of the assessment program at the time of the adoption of the Initial Assessment Resolution (Resolution No. 74-10). A more specific description of the improvements and the method of computing the assessment for each parcel of property are set forth in the Initial Assessment Resolution (Resolution No. 74-10). Copies of Chapter 90, Article II of the Town Code, the Initial Assessment Resolution, the Final Assessment Resolution (Resolution No. 98-10), the Preliminary Rate Resolution, and the updated Assessment Roll for the upcoming fiscal year are available for inspection at the office of the Town Manager, located at Town Hall, 360 South County Road, Palm Beach, Florida.

  The assessments will be collected on the ad valorem tax bill to be mailed in November 2022, as authorized by section 197.3632, Florida Statutes. Failure to pay the assessments will cause a tax certificate to be issued against the property which may result in a loss of title. The Town Council intends to collect the capital assessments in thirty (30) annual installments, the first of which was included on the ad valorem tax bill to be mailed in November 2010. The Town Council intends to impose and collect the maintenance assessments on an annual basis.

  If you have any questions, please contact the Town Manager's Office at (561) 838-5410, Monday through Friday between 8:30 a.m. and 5:00 p.m.

  
  

  MAP OF ASSESSMENT AREA

  
  

  . t ' r· .. -

  - ··--- '

  E ·· -- ;

  t- I •r I '

  _ .,;; _ _.

  t I I I

  I! ••

  I! I

  _,....,.... _i_,I,

  TOWN COUNCIL OF THE TOWN OF PALM BEACH, FLORIDA

  
  

  APPENDIX B AFFIDAVIT OF MAILING

  
  

  AFFIDAVIT OF MAILING

  
  

  BEFORE ME, the undersigned authority, personally appeared Jane Le Clainche, who, after being duly sworn, deposes and says:

  1. I, Jane Le Clainche, as the Finance Director of the Town of Palm Beach ("Town"), have been directed by the Town Council, to mail or cause to be mailed the notices required by Section 7 of Resolution No. 083-2022 and Sections 90-65 and 90-85 of the Town of Palm Beach Code.

  2. In accordance with Section 7 of Resolution No. 083-2022 and Sections 90- 65 and 90-85 of the Town of Palm Beach Code, I have caused such individual notices for each affected property owner to be prepared and each notice included the following information: the purpose of the assessment; the total amount proposed to be levied against each parcel; the unit of measurement to be applied against each parcel to determine the assessment; the number of such units contained within each parcel; the total revenue the Town expects to collect by the assessment; a statement that failure to pay the assessment will cause a tax certificate to be issued against the property which may result in a loss of title; a statement that all affected property owners have a right to appear at the hearing and to file written objections with the local governing board within 20 days of the notice; and the date, time, and place of the hearing.

  3. On or before August 24, 2022, I mailed, or directed the mailing of, said notices by first class mail to each owner of property within the Town that is included on the Assessment Roll at the address then shown on the real property assessment tax roll

     
     

     maintained by the Palm Beach County Property Appraiser for the purpose of the levy and collection of ad valorem taxes.

  4. Additiona lly, in accordance with Chapter 92-264, Laws of Florida, I timely provided the information detailed in paragraph 2. above concerning the assessments to the Palm Beach County Property Appraiser for inclusion as a pait of the notice of proposed property taxes under Section 200.069, Florida Statutes, the truth-in-millage notification.

     FURTHER AFFIANT SAYETH NOT.

     
     

     

     Jane Le Clainche

     
     

     STATE OF FLORIDA COUNTY OF PALM BEACH

     The foregoing Affidavit of Mailing was sworn to and subscribed before me, bya...u, f-'

     means of 0physical presence or □online notarization, this 2Cfl±l day of r,1•"'7]<..M

     M041a

     2022 by Jane Le Clainche, Finance Director, Town of Palm Beach, Florida. She is personally known to me or has produced asidentification and did take an oath.

     
     

     l

     Printed Name:A lBDJ

     

     Wti l'-

     
     

     .'-

     Melissa Ladd Notary Public State of Florida

     Comm# HH002376

     Expires 6/15/2024

     Notaiy Public, State of Florida

     At Large

     My Commission Expires: £1/15: 'JQ?-'-/

     Commission No.: /fH--oo2-3'l&z

     
     

     APPENDIX C

     
     

     FORM OF CERTIFICATE TO

     NON-AD VALOREM ASSESSMENT ROLL

     

     
     

     Town of Palm Beach Palm Beach

     
     

     14th September 2022

     
     

     Town of Palm Beach Palm Beach

     C-1

     
     

     APPENDIX D UPDATED ASSESSMENT ROLLS

     
     

     TOWN OF PALM BEACH, FLORIDA

     Improvement Assessment Roll and Maintenance Assessment Roll for the Worth Avenue Assessment Area Fiscal Year 2023

     

     
     

     Property	Assessment #	Service Address	Balance Due
     50-43-43-23-05-014-0010	00250-0001	347 WORTH AVE	26,324.67
     50-43-43-23-05-014-0031	00250-0002	9 VIA PARIGI	230.58
     50-43-43-23-05-014-0241	00250-0003	400 HIBISCUS AVE	14,067.66
     50-43-43-23-05-014-0242	00250-0004	301 WORTH AVE	37,991.69
     50-43-43-23-05-014-0331	00250-0005	309 WORTH AVE	22,276.35
     50-43-43-23-05-014-0391	00250-0006	325 WORTH AVE	9,969.46
     50-43-43-23-05-014-0430	00250-0007	331 WORTH AVE	9,051.60
     50-43-43-23-05-015-0010	00250-0008	405 HIBISCUS AVE	56,435.12
     50-43-43-23-05-015-0280	00250-0010	205 WORTH AVE	43,154.66
     50-43-43-23-05-015-0340	00250-0011	219 WORTH AVE	25,764.72
     50-43-43-23-05-015-0380	00250-0012	225 WORTH AVE	28,603.04
     50-43-43-23-05-015-0420	00250-0013	235 WORTH AVE	12,597.50
     50-43-43-23-05-015-0440	00250-0014	237 WORTH AVE	26,628.29
     50-43-43-23-05-015-0480	00250-0015	247 WORTH AVE	25,696.67
     50-43-43-23-05-016-0010	00250-0017	401 S COUNTY RD	31,474.78
     50-43-43-23-05-016-0130	00250-0018	151 WORTH AVE	70,327.97
     50-43-43-23-05-016-0380	00250-0019	125 WORTH AVE	73,597.70
     50-43-43-23-05-016-0600	00250-0020	411 S COUNTY RD	31,018.86
     50-43-43-23-05-017-0010	00250-0086	150 WORTH AVE	175,459.23
     50-43-43-23-05-018-0010	00250-0022	256 WORTH AVE	32,642.69
     50-43-43-23-05-018-0050	00250-0023	224 WORTH AVE	90,985.22
     50-43-43-23-05-018-0170	00250-0024	222 WORTH AVE	18,682.28
     50-43-43-23-05-018-0190	00250-0025	216 WORTH AVE	22,964.77
     50-43-43-23-05-018-0212	00250-0026	212 WORTH AVE	6,562.81
     50-43-43-23-05-018-0230	00250-0027	204 WORTH AVE	61,677.71
     50-43-43-23-05-019-0010	00250-0028	350 WORTH AVE	23,496.09
     50-43-43-23-05-019-0200	00250-0029	312 WORTH AVE	8,748.75
     50-43-43-23-05-019-0220	00250-0030	306 WORTH AVE	27,035.25
     50-43-43-26-14-000-0010	00250-0031	175 WORTH AVE	12,836.21
     50-43-43-26-14-000-0020	00250-0032	175 WORTH AVE	7,502.40
     50-43-43-26-14-000-0030	00250-0033	175 WORTH AVE	6,744.63
     50-43-43-27-62-000-0010	00250-0034	329 WORTH AVE	3,906.01
     50-43-43-27-62-000-0020	00250-0035	329 WORTH AVE	3,536.98
     50-43-43-27-62-000-0030	00250-0036	329 WORTH AVE	4,010.31
     50-43-43-27-62-000-0040	00250-0037	329 WORTH AVE	905.98
     50-43-43-27-62-000-0050	00250-0038	329 WORTH AVE	1,464.90
     50-43-43-27-62-000-0060	00250-0039	329 WORTH AVE	1,907.65
     50-43-43-27-62-000-0070	00250-0040	329 WORTH AVE	1,403.00
     50-43-43-27-69-000-0010	00250-0041	250 WORTH AVE	2,525.10
     50-43-43-27-69-000-0020	00250-0042	250 WORTH AVE	2,502.14

     
     

     TOWN OF PALM BEACH, FLORIDA

     Improvement Assessment Roll and Maintenance Assessment Roll for the Worth Avenue Assessment Area Fiscal Year 2023

     

     
     

     Property	Assessment #	Service Address	Balance Due
     50-43-43-27-69-000-0030	00250-0043	250 WORTH AVE	1,830.22
     50-43-43-27-69-000-0040	00250-0044	250 WORTH AVE	3,287.20
     50-43-43-27-71-001-1010	00250-0048	339 WORTH AVE	3,960.32
     50-43-43-27-71-001-1020	00250-0049	341 WORTH AVE	2,570.64
     50-43-43-27-71-001-1030	00250-0050	343 WORTH AVE	2,301.05
     50-43-43-27-71-001-1040	00250-0051	345 WORTH AVE	2,384.62
     50-43-43-27-71-001-1050	00250-0052	7 VIA MIZNER	768.97
     50-43-43-27-71-001-1060	00250-0053	8 VIA MIZNER	752.82
     50-43-43-27-71-001-1070	00250-0054	9 VIA MIZNER	768.97
     50-43-43-27-71-001-1080	00250-0055	14 VIA MIZNER	1,915.28
     50-43-43-27-71-001-1090	00250-0056	14 VIA MIZNER	908.29
     50-43-43-27-71-001-1100	00250-0057	23 VIA MIZNER	757.30
     50-43-43-27-71-001-1110	00250-0058	21 VIA MIZNER	1,223.12
     50-43-43-27-71-001-1120	00250-0059	5 VIA MIZNER	617.97
     50-43-43-27-71-001-1140	00250-0060	28 VIA MIZNER	986.24
     50-43-43-27-71-001-1150	00250-0061	32 VIA MIZNER	1,809.09
     50-43-43-27-71-001-1160	00250-0062	33 VIA MIZNER	1,444.57
     50-43-43-27-71-001-1170	00250-0063	34 VIA MIZNER	1,837.33
     50-43-43-27-71-001-1180	00250-0064	333 WORTH AVE	3,109.54
     50-43-43-27-71-001-1190	00250-0065	335 WORTH AVE	2,486.37
     50-43-43-27-71-001-1200	00250-0066	337 WORTH AVE	2,475.98
     50-43-43-27-71-001-2080	00250-0067	16 VIA MIZNER	3,685.28
     50-43-43-27-71-001-2160	00250-0068	38 VIA MIZNER	4,180.99
     50-43-43-27-71-002-1010	00250-0071	60 VIA MIZNER	750.14
     50-43-43-27-71-002-1020	00250-0072	64 VIA MIZNER	679.93
     50-43-43-27-71-002-1030	00250-0073	64 VIA MIZNER	835.88
     50-43-43-27-71-002-1040	00250-0074	66 VIA MIZNER	499.94
     50-43-43-27-71-002-1050	00250-0075	66 VIA MIZNER	542.26
     50-43-43-27-71-002-1060	00250-0076	87 VIA MIZNER	1,400.70
     50-43-43-27-71-002-1070	00250-0077	87 VIA MIZNER	877.90
     50-43-43-27-71-002-1080	00250-0078	87 VIA MIZNER	732.48
     50-43-43-27-71-002-1090	00250-0079	88 VIA MIZNER	2,053.78
     50-43-43-27-71-002-1100	00250-0080	90 VIA MIZNER	2,492.10
     50-43-43-27-71-002-1110	00250-0081	92 VIA MIZNER	1,243.19
     50-43-43-27-71-002-1120	00250-0082	96 VIA MIZNER	586.13
     50-43-43-27-71-002-1140	00250-0083	99 VIA MIZNER	498.79
     50-43-43-27-71-002-1150	00250-0084	99 VIA MIZNER	1,533.80
     50-43-43-27-71-002-2010	00250-0085	64 VIA MIZNER	1,408.96
     50-43-43-27-88-000-0010	00250-0090	259 WORTH AVE	12,678.61
     50-43-43-27-88-000-0020	00250-0091	415 HIBISCUS AVE	12,678.61

     
     

     

     
     

     TOWN OF PALM BEACH, FLORIDA

     Improvement Assessment Roll and Maintenance Assessment Roll for the Worth Avenue Assessment Area Fiscal Year 2023

     Property Assessment # Service Address

     Balance Due

     $1,150,266.79

     TOWN OF PALM BEACH

     Information for Special Town Council Meeting on: September 14, 2022

     
     

     

     To: Mayor and Town Council Via: Kirk Blouin, Town Manager

     From: Jane Le Clainche, Finance Director

     
     

     Re: Via Fontana Underground Assessment Area – Adoption of Assessment Roll and Capital Assessments for FY2023

     Resolution No. 103-2022

     
     

     Date: September 1, 2022

     
     

     STAFF RECOMMENDATION

     Staff recommends the Mayor and Town Council adopt Resolution No. 103-2022, which is the Annual Rate Resolution for the proposed assessments for the Via Fontana Underground Assessment Area in FY2023.

     
     

     GENERAL INFORMATION

     The non-ad valorem assessment process that causes special assessments implemented by the Town to appear on a property owner’s property tax bill dovetails with the statewide budget and millage rate adoption schedule. Accordingly, it is time to begin the final steps of implementing the FY2023 proposed debt service and maintenance assessments for the Via Fontana Underground Assessment Area that will appear on a property owner’s tax bill mailed on or about November 1. By adopting Resolution No. 103-2022 you will be concluding a process whereby each affected property owner was advised of the amount of their proposed improvement and maintenance assessments and the date, time, and place of this public hearing to adopt the final assessment and associated assessment roll on the Property Appraiser’s TRIM notice issued in August of this year.

     
     

     The Via Fontana net assessment for FY2023 has been calculated as follows:

     
     

     Cost Description
     Original Principal	$ 224,672.15
     Outstanding Principal	112,335.94
     Anticipated Funding Agreement Required Principal Payment	11,233.61
     Estimated Interest Payment @ 0%	‐
     Interest Rate Surcharge @ 1%	1,123.36
     Estimated Attorney Fees	300.00
     Estimated Postage ($.53 x 4 properties)	2.00
     Estimated PB Post Advertisement	1,000.00
     Property Appraiser Administrative Fees	150.00
     Final FY2023 Total Net Assessment	$ 13,808.97

     
     

     In order to place assessments on the property tax bill, which virtually assures that the Town will receive payment and avoid having to create an internal billing and collection function, a number of steps are required to be taken in coordination with the Tax Collector and Property Appraiser. The Tax Collector charges a fee

     for the work they undertake on the Town’s behalf that is 1% of the value of the assessments. The Property Appraiser fee for FY2023 is $150.00, which has been included as shown above. These costs are passed on to a property owner being assessed. In addition, since a property owner can receive a 4% discount for early payment of their property tax bill in November of each year, the assessments have to be adjusted upward by like amount to ensure the sum needed to pay expenses is realized in full. All totaled, for every $100 in assessments the Town needs to collect, the assessment will be approximately $105 in order to net the $100 needed.

     
     

     The additional 5 percent is attributable as follows:

• Tax Collector - 1%

• Potential early property tax bill payment discount - 4%

• Total - 5%

After adding these multipliers to the Town's proposed FY2023 net assessment of $13,808.97 and incorporating the accumulated rounding adjustment ($0.01), the gross total assessment is $14,499.42.

Resolution No. 103-2022 implements the intended Via Fontana assessments for FY2023. The resolution among other things:

• references the property to be assessed;

• references past Town Council actions to properly effectuate Via Fontana assessments;

• adopts the updated assessment roll for the fiscal year commencing on October 1, 2022;

• reimposes the assessments;

• provides for Proof of Publication;

• if applicable, provides an executed Affidavit of Mailing executed by staff;

• provides a Certificate to Non-Ad Valorem Assessment Roll for the Mayor to sign and be transmitted to the Tax Collector of Palm Beach County.

  
  

  The final public hearing will begin at 5:01 p.m. on Wednesday, September 14, 2022, in Town Council Chambers. Property owners received notice of this hearing from the TRIM notice provided by the Property Appraiser which alerts the property owner to the amount of the annual assessment and to the date, time and place of the public hearing so that they may exercise their right to be heard to object or call to the Town’s attention any mistakes that they believe may have been made in applying the assessment formula to any given property.

  
  

  FUNDING/FISCAL IMPACT

  
  

  All direct costs borne by the Town to accomplish this project are paid for by the properties benefitted by the project improvements as opposed to all property owners in Town.

  
  

  TOWN ATTORNEY REVIEW

  
  

  Resolution No. 103-2022 was prepared by Heather Encinosa, Esq., of the law firm Nabors, Giblin & Nickerson. Ms. Encinosa focuses her practice on assessments and special districts and previously prepared the Town's ordinance that established Chapter 90 of the Town Code pertaining to special assessments.

  
  

  Attachments

  cc: John C. Randolph, Town Attorney Heather Encinosa, Esq.

  RESOLUTION NO. 103-2022

  
  

  A RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF PALM BEACH, PALM BEACH COUNTY, FLORIDA, RELATING TO THE PROVISION OF THE UNDERGROUND UTILITY IMPROVEMENTS WITHIN THE VIA FONTANA ASSESSMENT AREA; APPROVING THE UPDATED ASSESSMENT ROLL; PROVIDING FOR THE CONTINUED COLLECTION OF THE ASSESSMENTS TO FUND THE UNDERGROUND UTILITY IMPROVEMENTS WITHIN THE VIA FONTANA ASSESSMENT AREA; PROVIDING FOR COLLECTION OF THE ASSESSMENTS PURSUANT TO THE UNIFORM ASSESSMENT COLLECTION ACT; PROVIDING SEVERABILITY AND AN EFFECTIVE DATE.

  
  

  WHEREAS, the Town Council adopted Chapter 90, Article II, of the Town of Palm Beach Code of Ordinances (the "Ordinance") to provide for the imposition of special assessments to fund the construction of Capital Projects and the provision of Related Services to benefit property within Assessment Areas; and

  WHEREAS, on July 11, 2012, the Town Council adopted Resolution No. 71-2012, the Initial Assessment Resolution for Assessments in the Via Fontana Assessment Area (the "Initial Assessment Resolution"), describing the method of assessing the cost of the Underground Utility Improvements against the real property that will be specially benefited thereby, and directing the preparation of the preliminary Improvement Assessment Roll and provision of the notices required by the Ordinance; and

  WHEREAS, on September 12, 2012, the Town Council also adopted Resolution No. 127-2012, the Final Assessment Resolution for Assessments in the

  Via Fontana Assessment Area (the "Final Assessment Resolution"), confirming the Initial Assessment Resolution with such amendments deemed necessary by the Town Council, imposing the Improvement Assessments, providing for collection of the Improvement Assessments in twenty (20) annual installments, and approving the Improvement Assessment Roll; and

  WHEREAS, pursuant to the provisions of the Ordinance, the Town Council is required to adopt an Annual Rate Resolution for each Fiscal Year to approve the assessment roll for such Fiscal Year; and

  WHEREAS, as required by the Ordinance, notice of a public hearing has been published and mailed, if required, to each property owner proposed to be assessed notifying such property owner of the opportunity to be heard concerning the assessments; the proof of publication and an affidavit of mailing are attached hereto as Appendices A and B respectively; and

  WHEREAS, a public hearing has been duly held on September 14, 2022, and comments and objections of all interested persons have been heard and considered as required by the terms of the Ordinance.

  NOW, THEREFORE, BE IT RESOLVED BY THE TOWN COUNCIL OF THE TOWN OF PALM BEACH, FLORIDA, AS FOLLOWS:

  SECTION 1. AUTHORITY. This Annual Rate Resolution is adopted pursuant to the Ordinance (Chapter 90, Article II, of the Town of Palm Beach Code of Ordinances); the Initial Assessment Resolution (Resolution No. 71-2012);

  the Final Assessment Resolution (Resolution No. 127-2012); Chapter 166, Florida Statutes; Article VIII, Section 2, Florida Constitution; the Town of Palm Beach Charter; and other applicable provisions of law.

  SECTION 2. DEFINITIONS.

  
  

  1. This Resolution is the Annual Rate Resolution as defined in the Ordinance.

  2. All capitalized terms in this Annual Rate Resolution shall have the meanings defined in the Ordinance, Initial Assessment Resolution, as amended, and the Final Assessment Resolution, unless the context clearly indicates an alternative meaning.

  SECTION 3. APPROVAL OF UPDATED ASSESSMENT ROLL.

  
  

  1. The Improvement Assessment Roll, which is attached as Appendix D and incorporated herein by reference, is hereby approved for the Fiscal Year commencing on October 1, 2022.

  2. Additionally, the Improvement Assessment Roll, as approved, includes those Tax Parcels of Assessed Property within the Via Fontana Assessment Area that cannot be set forth in that Improvement Assessment Roll due to the provisions of Section 119.071(4), Florida Statutes, concerning exempt “home addresses.”

  SECTION 4. ASSESSMENTS TO FUND THE UNDERGROUND UTILITY IMPROVEMENTS.

  1. The Tax Parcels included in the updated Improvement Assessment Roll are hereby found to be specially benefited by the provision of the Underground Utility Improvements in the amount of the annual Improvement Assessment set forth in the updated Improvement Assessment Roll.

  2. The methodology set forth in Sections 3.02 and 4.04 of the Initial Assessment Resolution, as amended and approved in the Final Assessment Resolution, for assigning Assessment Units and computing the Improvement Assessments is hereby confirmed and found to be a fair and reasonable method of apportioning the Project Cost among the benefited properties.

  3. For the Fiscal Year beginning October 1, 2022, the Project Cost shall continue to be allocated among all Tax Parcels in the Via Fontana Assessment Area, based upon each parcel's assignment of Assessment Units. Annual Improvement Assessments have been levied and imposed on all Tax Parcels within the Via Fontana Assessment Area in the manner described in the Initial Assessment Resolution, as amended and approved in the Final Assessment Resolution, and shall be collected for a period not to exceed 20 years, commencing with the ad valorem tax bill that was mailed in November 2012.

  SECTION 5.ASSESSMENT LIENS. Upon adoption of this Annual Rate Resolution:

  1. The Improvement Assessments shall constitute a lien against the assessed property equal in rank and dignity with the liens of all state, county, district or municipal taxes and other non-ad valorem assessments. Except as otherwise provided by law, such lien shall be superior in dignity to all other liens, titles, and claims until paid. The lien shall be deemed perfected upon adoption by the Town Council of this Annual Rate Resolution and shall attach to the property included on the Improvement Assessment Roll as of the prior January 1, the lien date for ad valorem taxes.

  2. As to any Tax Parcel that is acquired by a public entity through condemnation, negotiated sale or otherwise prior to adoption of the next Annual Rate Resolution, the Prepayment Amount shall constitute a lien against assessed property equal in rank and dignity with the liens of all state, county, district or municipal taxes and other non-ad valorem assessments. Except as otherwise provided by law, such lien shall be superior in dignity to all other liens, titles, and claims, until paid. The lien shall be deemed perfected upon adoption by the Town Council of the Annual Rate Resolution and shall attach to property included on the Improvement Assessment Roll upon adoption of the Annual Rate Resolution.

  SECTION 6. COLLECTION OF ASSESSMENTS. The

  
  

  Improvement Assessments shall be collected pursuant to the Uniform Assessment Collection Act. Upon adoption of this Annual Rate Resolution, the Town Manager shall cause the certification and delivery of the Improvement Assessment Roll to the Tax Collector by September 15, in the manner prescribed by the

  Uniform Assessment Collection Act. The Improvement Assessment Roll, as delivered to the Tax Collector, shall be accompanied by a Certificate to Non-Ad Valorem Assessment Roll in substantially the form attached hereto as Appendix C.

  SECTION 7. SEVERABILITY. If any clause, section or provision of this Resolution shall be declared unconstitutional or invalid for any reason or cause, the remaining portion of said Resolution shall remain in full force and effect and be valid as if such invalid portion thereof had not been incorporated herein.

  SECTION 8. EFFECTIVE DATE. This Resolution shall take effect immediately upon its adoption.

  PASSED AND ADOPTED in a regular, adjourned session of the Town Council of the Town of Palm Beach assembled this 14th day of September, 2022.

  
  

  

  Danielle H. Moore, Mayor Margaret A. Zeidman, Town Council President

  
  

  

  Bobbie Lindsay, Town Council President Pro Tem

  
  

  

  Julie Araskog, Town Council Member

  
  

  

  ATTEST:

  Edward A. Cooney, Town Council Member

  
  

  

  Pat Gayle-Gordon, Acting Town Clerk Lewis S.W. Crampton, Town Council Member

  
  

  APPENDIX A PROOF OF PUBLICATION

  
  

  PROOF OF PUBLICATION

  Palm Beach Finance, Town Of Palm Beach Finance, Town Of 360 S County Rd

  
  

  PALM BEACH FL 334806735

  LOCALiQ

  The Gainesville Sun I The Ledger Dally Commercial I Ocala StarBanner News Chief I Herald-Tribune

  News Herald IThe Palm Beach Post

  Northwest Florida Daily News

  
  

  PO Box 631244 Cincinnati, OH 45263-1244

  
  

  STATE OF FLORIDA, COUNTY OF PALM BEACH

  
  

  The Palm Beach Post, a daily newspaper printed and published in the city of West Palm Beach and of general circulation in Palm Beach, Martin, Okeechobee and St Lucie Counties, Florida; and personal knowledge of the facts herein state and that the notice hereto annexed was Published in said newspapers in the issues dated or by publication on the newspaper's website, if authorized, on:

  
  

  08/24/2022

  
  

  and that the fees charged are legal.

  

  Sworn to and subscribed before on 08/24/2022

  
  

  ·lb

  e of WI, Com of Brown

  '-f •lS

  Publication Cost:	$1112.40
  Order No:	7649528
  Customer No:	730579
  PO#:

  My commision expires

  
  

  # of Copies:

  1

  
  

  THIS IS NOT AN INVOICE!

  

  MARIAH VERHAGEN

  Notary Public State of Wisconsin

  Please do not use this form for payment remittance.

  
  

  

  

  

  NOTICE OF HEARING TO REIMPOSE AND PROVIDE FOR COLLECTION OF SPECIAL ASSESSMENTS IN THE VIA FONTANA ASSESSMENT AREA TO

  PROVIDE FOR THE UNDERGROUND UTILITY IMPROVEMENTS

  Notice is hereby given that the Town Council of the Town of Palm Beach will conduct a public hearing to consider the approval of the assessment roll for the non-ad valorem special assessments for the provision of the design, construction, and installation of the Underground Utility Improvements within the boundaries of the Via Fontana Assessment Area for the Fiscal Year beginning October 1, 2022 and future fiscal years.

  The hearing will be held at 5:01 p.m. on September 14, 2022, in the Town of Palm

  Beach Town Council Chambers, Town Hall, 360 South County Road, Palm Beach, Florida, for the purpose of receiving public comment on the Via Fontana Assessment special assessment roll. All affected property owners have a right to appear at the hearing and to file written objections with the Town Council within 20 days of this notice.

  Pursuant to section 286.0105, Florida Statutes, if you decide to appeal any decision made by the Town Council with respect to any matter considered at the hearing or at any subsequent meeting to which the Town Council has continued its deliberations, you will need a record of the proceedings and may need to ensure that a verbatim record is made, including the testimony and evidence upon which the appeal is to be made. In accordance with the Americans with Disabilities Act, persons needing a special accommodation or an interpreter to participate in this proceeding should contact the Town Manager's Office at (561) 838-5410 or through the Florida Relay Service by dialing 1-800-955-8770 for voice callers or 1-800-955-8771 for TDD callers, at least two (2) days prior to the date of the hearing.

  The assessment for each parcel of property is based on the number of equivalent benefit units assigned to the Tax Parcel. A more specific description of the improvements and the method of computing the assessment for each parcel of property are set forth in the Initial Assessment Resolution adopted by the Town Council on July 11, 2012. Copies of Chapter 90, Article II of the Town Code, the Initial Assessment Resolution (Resolution No. 71-2012), the Final Assessment Resolution (Resolution No. 127-2012), and the updated Assessment Roll for the upcoming fiscal year are available for inspection at the office of the Town Manager, located at Town Hall, 360 South County Road, Palm Beach, Florida.

  The assessments will be collected on the ad valorem tax bill to be mailed in November 2022, as authorized by section 197.3632, Florida Statutes. Failure to pay the assessments will cause a tax certificate to be issued against the property which may result in a loss of title. The Town Council will collect the assessments in 20 annual installments, the first of which was included on the ad valorem tax bill mailed in November 2012.

  If you have any questions, please contact the Town Manager's Office at (561) 838-5410, Monday through Friday between 8:30 a.m. and 5:00 p.m.

  MAP OF ASSESSMENT AREA

  
  

  
  

  
  

  
  

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  - - - - - - - ---r '

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  .QR J:

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  TOWN COUNCIL OF THE TOWN OF PALM BEACH, FLORIDA

  WE-316901B6

  
  

  
  

  APPENDIX B AFFIDAVIT OF MAILING

  
  

  AFFIDAVIT OF MAILING

  
  

  BEFORE ME, the undersigned authority , personally appeared Jane Le Clainche, who, after being duly sworn, depose and say:

  1. I, Jane Le Clainche, as the Finance Director of the Town of Palm Beach ("Town"), in accordance with Chapter 92-264, Laws of Florida, a special act relating to the Property Appraiser, have been directed by the Town Council to provide notice of the assessment to be imposed within the Via Fontana Assessment Area as part of the notice of proposed property taxes under Section 200.069, Florida Statutes, the truth-in-millage notification.

  2. In accordance with this direction , I timely provided the informat ion concerning the purpose of the assessment and assessment amount for each affected tax parcel within the Via Fontana Assessment Area to the Palm Beach County Property Appraiser for inclusion as a part of the notice of proposed property taxes under Section 200.069, Florida Statutes, the truth-in-millage notification.

     FURTHER AFFIANT SAYETH NOT.

     
     

     

     k

     Jane Le Clainche

     
     

     STATE OF FLORIDA COUNTY OF PALM BEACH

     
     

     The f9regoing Affidavit of Mailing was sworn to and subscribed before me, by

     means ogf physical presence or □ online notarization, this 2<r4iay oLS. pieH!Bef, AA3u.s+

     d:

     2022 by Jane Le Clainche, Finance Director, Town of Palm Beach, Florida. She is personally known to me or has produced as identification and did take an oath.

     (YlUA J-4

     

     

     

     At Large

     Printed Name: /ldc::usstl WOO

     "' Notary Public

     ·Jl State of Florida

     Comm# HH002376

     I 1 Expires 6/15/2024

     ®Melissa Ladd

     Notary Public, State of Florida

     
     

     My Commission Eftires: u/1'5"/-U,2,..'f

     CommissionNo.: ttooi.3tla

     
     

     APPENDIX C

     
     

     FORM OF CERTIFICATE TO

     NON-AD VALOREM ASSESSMENT ROLL

     

     
     

     Town of Palm Beach Palm Beach

     
     

     14th September 2022

     
     

     Town of Palm Beach Palm Beach

     
     

     APPENDIX D IMPROVEMENT ASSESSMENT ROLL

     
     

     TOWN OF PALM BEACH, FLORIDA

     Via Fontana Assessment Area Improvement Assessment Roll Fiscal Year 2023

     

     
     

     Property	Assessment #	Service Address	Balance Due
     50-43-44-11-00-001-0010	vfugu-0001	1616 S OCEAN BLVD	$5,181.43
     50-43-44-11-03-000-1001	vfugu-0002	126 SEAGRAPE CIR	$2,743.17
     50-43-44-11-03-000-1002	vfugu-0003	125 SEAGRAPE CIR	$2,743.17
     50-43-44-11-03-000-1011	vfugu-0004	123 VIA FONTANA	$3,831.65
     			$14,499.42

     TOWN OF PALM BEACH

     Information for Special Town Council Meeting on: September 14, 2022

     
     

     

     To: Mayor and Town Council Via: Kirk Blouin, Town Manager

     From: Jane Le Clainche, Finance Director

     
     

     Re: Everglades Island Underground Assessment Area – Adoption of Assessment Roll and Capital Assessments for FY2022

     Resolution No. 104-2022

     
     

     Date: September 1, 2022

     
     

     STAFF RECOMMENDATION

     Staff recommends the Mayor and Town Council adopt Resolution No. 104-2022, which is the Annual Rate Resolution for the proposed assessments for the Everglades Island Underground Assessment Area in FY2023.

     
     

     GENERAL INFORMATION

     The Everglades Island Underground Utilities Project was completed in 2013. This is the last year for assessment imposition.

     
     

     The Everglades Island net assessment for FY2023 has been calculated as follows:

     
     

     Cost Description
     Original Principal	$ 685,625.00
     Outstanding Principal	39,417.65
     Anticipated Funding Agreement Required Principal Payment	39,417.65
     Estimated Interest Payment @ 0.5%, plus adjustment for undercollection in FY22	538.97
     Interest Rate Surcharge @ 1%	394.18
     Credit of accumulated funds upon assessment close out	(495.83)
     Estimated Attorney Fees	115.00
     Estimated PB Post Advertisement	1,000.00
     Property Appraiser Administrative Fees	150.00
     Final FY2023 Total Net Assessment	$ 41,119.97

     
     

     In order to place assessments on the property tax bill, which virtually assures that the Town will receive payment and avoid having to create an internal billing and collection function, a number of steps are required to be taken in coordination with the Tax Collector and Property Appraiser. The Tax Collector charges a fee for the work they undertake on the Town’s behalf that is 1% of the value of the assessments. The Property Appraiser fee for FY2023 is $150.00, which has been included as shown above. These costs are passed on to a property owner being assessed. In addition, since a property owner can receive a 4% discount for early payment of their property tax bill in November of each year, the assessments have to be adjusted upward by like amount to ensure the sum needed to pay expenses is realized in full. All totaled,

     for every $100 in assessments the Town needs to collect, the assessment will be approximately $105 in order to net the $100 needed.

     
     

     The additional 5 percent is attributable as follows:

     • Tax Collector - 1%

     • Potential early property tax bill payment discount - 4%

     • Total - 5%

       
       

       After adding these multipliers to the Town's proposed FY2023 net assessment of $41,119.97 and incorporating the accumulated rounding adjustment ($0.04), the gross total assessment is $43,175.95.

       
       

       Resolution No. 104-2022 implements the intended Everglades Island assessments for FY2023. The resolution among other things:

• references the property to be assessed;

• references past Town Council actions to properly effectuate Everglades Island assessments;

• adopts the updated assessment roll for the fiscal year commencing on October 1, 2022;

• reimposes the assessments;

• provides for Proof of Publication;

• if applicable, provides an executed Affidavit of Mailing executed by staff;

• provides a Certificate to Non-Ad Valorem Assessment Roll for the Mayor to sign and be transmitted to the Tax Collector of Palm Beach County.

  
  

  The final public hearing will begin at 5:01 p.m. on Wednesday, September 14, 2022, in the Town Hall Council Chambers. Property owners received notice of this hearing from the TRIM notice provided by the Property Appraiser which alerts the property owner to the amount of the annual assessment and to the date, time and place of the public hearing so that they may exercise their right to be heard to object or call to the Town’s attention any mistakes that they believe may have been made in applying the assessment formula to any given property.

  
  

  FUNDING/FISCAL IMPACT

  
  

  All direct costs borne by the Town to accomplish this project are paid for by the properties benefitted by the project improvements as opposed to all property owners in Town.

  
  

  TOWN ATTORNEY REVIEW

  
  

  Resolution No. 104-2022 was prepared by Heather Encinosa, Esq., of the law firm Nabors, Giblin & Nickerson. Ms. Encinosa focuses her practice on assessments and special districts and previously prepared the Town's ordinance that established Chapter 90 of the Town Code pertaining to special assessments.

  
  

  Attachments

  cc: John C. Randolph, Town Attorney Heather Encinosa, Esq.

  RESOLUTION NO. 104-2022

  
  

  A RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF PALM BEACH, PALM BEACH COUNTY, FLORIDA, RELATING TO THE PROVISION OF THE UNDERGROUND UTILITY IMPROVEMENTS WITHIN THE EVERGLADES ISLAND ASSESSMENT AREA; APPROVING THE UPDATED ASSESSMENT ROLL; PROVIDING FOR THE CONTINUED COLLECTION OF THE ASSESSMENTS TO FUND THE UNDERGROUND UTILITY IMPROVEMENTS WITHIN THE EVERGLADES ISLAND ASSESSMENT AREA; PROVIDING FOR COLLECTION OF THE ASSESSMENTS PURSUANT TO THE UNIFORM ASSESSMENT COLLECTION ACT; PROVIDING SEVERABILITY AND AN EFFECTIVE DATE.

  
  

  WHEREAS, the Town Council adopted Chapter 90, Article II, of the Town of Palm Beach Code of Ordinances (the "Ordinance") to provide for the imposition of special assessments to fund the construction of Capital Projects and the provision of Related Services to benefit property within Assessment Areas; and

  WHEREAS, on July 9, 2013, the Town Council adopted Resolution No. 116-2013, the Initial Assessment Resolution for Assessments in the Everglades Island Assessment Area (the "Initial Assessment Resolution"), describing the method of assessing the cost of the Underground Utility Improvements against the real property that will be specially benefited thereby, and directing the preparation of the preliminary Improvement Assessment Roll and provision of the notices required by the Ordinance; and

  WHEREAS, on September 10, 2013, the Town Council also adopted Resolution No. 161-2013, the Final Assessment Resolution for Assessments in the

  Everglades Island Assessment Area (the "Final Assessment Resolution"), confirming the Initial Assessment Resolution with such amendments deemed necessary by the Town Council, imposing the Improvement Assessments, providing for collection of the Improvement Assessments in ten (10) annual installments, and approving the Improvement Assessment Roll; and

  WHEREAS, pursuant to the provisions of the Ordinance, the Town Council is required to adopt an Annual Rate Resolution for each Fiscal Year to approve the assessment roll for such Fiscal Year; and

  WHEREAS, as required by the Ordinance, notice of a public hearing has been published and mailed, if required, to each property owner proposed to be assessed notifying such property owner of the opportunity to be heard concerning the assessments; the proof of publication and an affidavit of mailing are attached hereto as Appendices A and B respectively; and

  WHEREAS, a public hearing has been duly held on September 14, 2022, and comments and objections of all interested persons have been heard and considered as required by the terms of the Ordinance.

  NOW, THEREFORE, BE IT RESOLVED BY THE TOWN COUNCIL OF THE TOWN OF PALM BEACH, FLORIDA, AS FOLLOWS:

  SECTION 1. AUTHORITY. This Annual Rate Resolution is adopted pursuant to the Ordinance (Chapter 90, Article II, of the Town of Palm Beach Code of Ordinances); the Initial Assessment Resolution (Resolution No. 116-

  2013); the Final Assessment Resolution (Resolution No. 161-2013); Chapter 166, Florida Statutes; Article VIII, Section 2, Florida Constitution; the Town of Palm Beach Charter; and other applicable provisions of law.

  SECTION 2. DEFINITIONS.

  
  

  1. This Resolution is the Annual Rate Resolution as defined in the Ordinance.

  2. All capitalized terms in this Annual Rate Resolution shall have the meanings defined in the Ordinance, Initial Assessment Resolution, as amended, and the Final Assessment Resolution, unless the context clearly indicates an alternative meaning.

  SECTION 3.APPROVAL OF UPDATED ASSESSMENT ROLL.

  
  

  1. The Improvement Assessment Roll, which is attached as Appendix D and incorporated herein by reference, is hereby approved for the Fiscal Year commencing on October 1, 2022.

  2. Additionally, the Improvement Assessment Roll, as approved, includes those Tax Parcels of Assessed Property within the Everglades Island Assessment Area that cannot be set forth in that Assessment Roll due to the provisions of Section 119.071(4), Florida Statutes, concerning exempt “home addresses.”

  SECTION 4. ASSESSMENTS TO FUND THE UNDERGROUND UTILITY IMPROVEMENTS.

  1. The Tax Parcels included in the updated Improvement Assessment Roll are hereby found to be specially benefited by the provision of the Underground Utility Improvements in the amount of the annual Improvement Assessment set forth in the updated Improvement Assessment Roll.

  2. The methodology set forth in Sections 3.02 and 4.04 of the Initial Assessment Resolution, as amended and approved in the Final Assessment Resolution, for assigning Assessment Units and computing the Improvement Assessments is hereby confirmed and found to be a fair and reasonable method of apportioning the Project Cost among the benefited properties.

  3. For the Fiscal Year beginning October 1, 2022, the Project Cost shall continue to be allocated among all Tax Parcels in the Everglades Island Assessment Area, based upon each parcel's assignment of Assessment Units. Annual Improvement Assessments have been levied and imposed on all Tax Parcels within the Everglades Island Assessment Area in the manner described in the Initial Assessment Resolution, as amended and approved in the Final Assessment Resolution, and shall be collected for a period not to exceed 10 years, commencing with the ad valorem tax bill that was mailed in November 2013.

  SECTION 5.ASSESSMENT LIENS. Upon adoption of this Annual Rate Resolution:

  1. The Improvement Assessments shall constitute a lien against the assessed property equal in rank and dignity with the liens of all state, county, district or municipal taxes and other non-ad valorem assessments. Except as otherwise provided by law, such lien shall be superior in dignity to all other liens, titles, and claims until paid. The lien shall be deemed perfected upon adoption by the Town Council of this Annual Rate Resolution and shall attach to the property included on the Improvement Assessment Roll as of the prior January 1, the lien date for ad valorem taxes.

  2. As to any Tax Parcel that is acquired by a public entity through condemnation, negotiated sale or otherwise prior to adoption of the next Annual Rate Resolution, the Prepayment Amount shall constitute a lien against assessed property equal in rank and dignity with the liens of all state, county, district or municipal taxes and other non-ad valorem assessments. Except as otherwise provided by law, such lien shall be superior in dignity to all other liens, titles, and claims, until paid. The lien shall be deemed perfected upon adoption by the Town Council of the Annual Rate Resolution and shall attach to property included on the Improvement Assessment Roll upon adoption of the Annual Rate Resolution.

  SECTION 6. COLLECTION OF ASSESSMENTS. The

  
  

  Improvement Assessments shall be collected pursuant to the Uniform Assessment Collection Act. Upon adoption of this Annual Rate Resolution, the Town Manager shall cause the certification and delivery of the Improvement Assessment Roll to the Tax Collector by September 15, in the manner prescribed by the

  Uniform Assessment Collection Act. The Improvement Assessment Roll, as delivered to the Tax Collector, shall be accompanied by a Certificate to Non-Ad Valorem Assessment Roll in substantially the form attached hereto as Appendix C.

  SECTION 7. SEVERABILITY. If any clause, section or provision of this Resolution shall be declared unconstitutional or invalid for any reason or cause, the remaining portion of said Resolution shall remain in full force and effect and be valid as if such invalid portion thereof had not been incorporated herein.

  SECTION 8. EFFECTIVE DATE. This Resolution shall take effect immediately upon its adoption.

  PASSED AND ADOPTED in a regular, adjourned session of the Town Council of the Town of Palm Beach assembled this 14th day of September, 2022.

  
  

  

  Danielle H. Moore, Mayor Margaret A. Zeidman, Town Council President

  
  

  

  Bobbie Lindsay, Town Council President Pro Tem

  
  

  

  Julie Araskog, Town Council Member

  
  

  

  ATTEST:

  Edward A. Cooney, Town Council Member

  
  

  

  Pat Gayle-Gordon, Acting Town Clerk Lewis S.W. Crampton, Town Council Member

  
  

  APPENDIX A PROOF OF PUBLICATION

  
  

  PROOF OF PUBLICATION

  Palm Beach Finance, Town Of Palm Beach Finance, Town Of 360 S County Rd

  
  

  PALM BEACH FL 334806735

  LOCALiQ

  The Gainesville Sun I Toe Ledger Dally commercial I Ocala starBanner News Chief I Herald-Tribune

  News Herald I The Palm Beach Post Northwest Florida Dally News

  
  

  PO Box 631244 Cincinnati, OH 45263-1244

  
  

  STATE OF FLORIDA, COUNTY OF PALM BEACH

  
  

  The Palm Beach Post, a daily newspaper printed and published in the city of West Palm Beach and of general circulation in Palm Beach, Martin, Okeechobee and St Lucie Counties, Florida; and personal knowledge of the facts herein state and that the notice hereto annexed was Published in said newspapers in the issues dated or by publication on the newspaper's website, if authorized, on:

  
  

  08/24/2022

  
  

  and that the fees charged are legal.

  Sworn to and subscribed before on 08/24/2022

  
  

  

  

  Notary, State of WI, CountyifBrown

  b-Z -U

  My commision expires

  
  

  Publication Cost:	$1112.40
  Order No:	7649352
  Customer No: PO#:	730579

  THIS IS NOT AN INVOICE!

  

  MARIAH VERHAGEN

  Notary Public State of Wisconsin

  Please do not use this form for payment remittance.

  
  

  # of Copies:

  1

  
  

  

  

  NOTICE OF HEARING TO REIMPOSE AND PROVIDE FOR COLLECTION OF SPECIAL ASSESSMENTS IN THE EVERGLADES ISLAND ASSESSMENT AREA TO PROVIDE FOR THE UNDERGROUND UTILITY IMPROVEMENTS

  Notice is hereby given that the Town Council of the Town of Palm Beach will conduct a public hearing to consider the approval of the assessment roll for the non-ad valorem special assessments for the provision of the design, construction, and installation of the Underground Utility Improvements within the boundaries of the Everglades Island Assessment Area for the Fiscal Year beginning October 1, 2022 and future fiscal years.

  The hearing will be held at 5:01 p.m. on September 14, 2022, in the Town of Palm Beach Town Council Chambers, Town Hall, 360 South County Road, Palm Beach, Florida, for the purpose of receiving public comment on the Everglades Island Assessment special assessment roll. All affected property owners have a right to appear at the hearing and to file written objections with the Town Council within 20 days of this notice.

  Pursuant to section 286.0105, Florida Statutes, if you decide to appeal any decision made by the Town Council with respect to any matter considered at the hearing or at any subsequent meeting to which the Town Council has continued its deliberations, you will need a record of the proceedings and may need to ensure that a verbatim record is made, including the testimony and evidence upon which the appeal is to be made. In accordance with the Americans with Disabilities Act, persons needing a special accommodation or an interpreter to participate in this proceeding should contact the Town Manager's Office at (561) 838-5410 or through the Florida Relay Service by dialing 1-800-955-8770 for voice callers or 1-800-955-8771 for TDD callers, at least two (2) days prior to the date of the hearing.

  The assessment for each parcel of property is based on the number of equivalent benefit units assigned to the Tax Parcel. A more specific description of the improvements and the method of computing the assessment for each parcel of property are set forth in the Initial Assessment Resolution adopted by the Town Council on July 9, 2013. Copies of Chapter 90, Article II of the Town Code, the Initial Assessment Resolution (Resolution No. 116-2013), the Final Assessment Resolution (Resolution No. 161-2013), and the updated Assessment Roll for the upcoming fiscal year are available for inspection at the office of the Town Manager, located at Town Hall, 360 South County Road, Palm Beach, Florida.

  The assessments will be collected on the ad valorem tax bill to be mailed In November 2022, as authorized by section 197.3632, Florida Statutes. Failure to pay the assessments will cause a tax certificate to be issued against the property which may result in a loss of title. The Town Council will collect the assessments in 10 annual installments, the first of which was included on the ad valorem tax bill malled in November 2013.

  If you have any questions, please contact the Town Manager's Office at (561) 838-5410, Monday through Friday between 8:30 a.m. and 5:00 p.m.

  
  

  MAP OF ASSESSMENT AREA

  
  

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  TOWN COUNCIL OF THE TOWN OF PALM BEACH, FLORIDA

  
  

  WE-31689415

  
  

  
  

  APPENDIX B AFFIDAVIT OF MAILING

  
  

  AFFIDAVIT OF MAILING

  
  

  BEFORE ME, the undersigned authority , personally appeared Jane Le Clainc he, who, after being duly sworn , depose and say:

  1. I, Jane Le Clainche , as the Finance Director of the Town of Palm Beach ("Town") , in accordance with Chapter 92-264, Laws of Florida, a special act relating to the Property Appraiser, have been directed by the Town Council to provide notice of the assessment to be imposed within the Everglades Island Assessment Area as part of the notice of proposed property taxes under Section 200.069, Florida Statutes, the truth-in­ millage notification.

  2. In accordance with this direction , I timely provided the information concerning the purpose of the assessment and assessment amount for each affected tax parcel within the Everglades Island Assessment Area to the Palm Beach County Property Appraiser for inclusion as a part of the notice of proposed property taxes under Section 200.069, Florida Statutes, the truth-in-millage notification.

     FURTHER AFFIANT SAYETH NOT.

     
     

     

     Jane Le Clainche

     
     

     STATE OF FLORIDA COUNTY OF PALM BEACH

     
     

     f¥.!9us+ ,

     The foregoing Affidavit of Mailing was sworn to and subscribed before me, by means of ll2I"physical presence or D online notarization, this _23!E. day of

     2022 by Jane Le Clainche, Finance Director, Town of Palm Beach, FloriShe is personally known to me or has produced as identification and did take an oath.

     
     

     
     

     ®

     Melissa Ladd Notary Public State of Florida

     " Comm# HH002376

     Expires 6/15/2024

     Printed Name: J...--ta1ssr, /AuD

     

     Notary Public, State of Florida At Large

     

     My Commission Expires: t.J1s_/1.02</

     

     Commission No.: HHooi.37(p

     
     

     APPENDIX C

     
     

     FORM OF CERTIFICATE TO

     NON-AD VALOREM ASSESSMENT ROLL

     

     
     

     Town of Palm Beach Palm Beach

     
     

     14th September 2022

     
     

     Town of Palm Beach Palm Beach

     
     

     APPENDIX D IMPROVEMENT ASSESSMENT ROLL

     
     

     

     
     

     TOWN OF PALM BEACH, FLORIDA

     Everglades Island Assessment Area Improvement Assessment Roll Fiscal Year 2023

     Property	Assessment #	Service Address
     50-43-43-27-01-000-0510	egugu-0001	609 ISLAND DR
     50-43-43-27-01-000-0521	egugu-0002	608 ISLAND DR
     50-43-43-27-01-000-0530	egugu-0004	619 ISLAND DR
     50-43-43-27-01-000-0541	egugu-0005	624 ISLAND DR
     50-43-43-27-01-000-0550	egugu-0006	625 ISLAND DR
     50-43-43-27-01-000-0580	egugu-0008	630 ISLAND DR
     50-43-43-27-01-000-0601	egugu-0010	640 ISLAND DR
     50-43-43-27-01-000-0611	egugu-0011	657 ISLAND DR
     50-43-43-27-01-000-0621	egugu-0012	650 ISLAND DR
     50-43-43-27-01-000-0631	egugu-0013	663 ISLAND DR
     50-43-43-27-01-000-0641	egugu-0014	662 ISLAND DR
     50-43-43-27-01-000-0661	egugu-0015	670 ISLAND DR
     50-43-43-27-01-000-0670	egugu-0016	671 ISLAND DR
     50-43-43-27-01-000-0690	egugu-0017	677 ISLAND DR
     50-43-43-27-01-000-0701	egugu-0018	674 ISLAND DR
     50-43-43-27-01-000-0702	egugu-0019	680 ISLAND DR
     50-43-43-27-01-000-0800	egugu-0020	601 ISLAND DR
     50-43-43-27-02-000-0710	egugu-0021	685 ISLAND DR
     50-43-43-27-02-000-0731	egugu-0022	695 ISLAND DR
     50-43-43-27-02-000-0761	egugu-0025	688 ISLAND DR
     50-43-43-27-02-000-0781	egugu-0026	690 ISLAND DR
     50-43-43-27-02-000-0791	egugu-0027	727 ISLAND DR
     50-43-43-27-02-000-0821	egugu-0028	710 ISLAND DR

     Balance Due

     $678.45

     
     

     $678.45

     
     

     $678.45

     
     

     $1,130.08

     
     

     $678.45

     
     

     $1,130.08

     
     

     $678.45

     
     

     $1,130.08

     
     

     $678.45

     
     

     $678.45

     
     

     $1,130.08

     
     

     $678.45

     
     

     $678.45

     
     

     $678.45

     
     

     $678.45

     
     

     $678.45

     
     

     $678.45

     
     

     $1,130.08

     
     

     $678.45

     
     

     $1,130.08

     
     

     $1,581.72

     
     

     $1,130.08

     
     

     $1,130.08

     
     

     TOWN OF PALM BEACH, FLORIDA

     Everglades Island Assessment Area Improvement Assessment Roll Fiscal Year 2023

     

     
     

     Property	Assessment #	Service Address	Balance Due
     50-43-43-27-02-000-0841	egugu-0030	744 ISLAND DR	$1,130.08
     50-43-43-27-02-000-0851	egugu-0031	751 ISLAND DR	$678.45
     50-43-43-27-02-000-0880	egugu-0032	748 ISLAND DR	$1,130.08
     50-43-43-27-02-000-0890	egugu-0033	757 ISLAND DR	$1,581.72
     50-43-43-27-02-000-0900	egugu-0034	760 ISLAND DR	$2,484.98
     50-43-43-27-03-000-0280	egugu-0038	510 ISLAND DR	$1,581.72
     50-43-43-27-03-000-0291	egugu-0039	520 ISLAND DR	$1,581.72
     50-43-43-27-03-000-0310	egugu-0040	537 ISLAND DR	$1,130.08
     50-43-43-27-03-000-0320	egugu-0041	528 ISLAND DR	$678.45
     50-43-43-27-03-000-0350	egugu-0043	555 ISLAND DR	$1,130.08
     50-43-43-27-03-000-0361	egugu-0044	550 ISLAND DR	$1,130.08
     50-43-43-27-03-000-0372	egugu-0045	561 ISLAND DR	$678.45
     50-43-43-27-03-000-0400	egugu-0046	560 ISLAND DR	$678.45
     50-43-43-27-03-000-0410	egugu-0047	569 ISLAND DR	$678.45
     50-43-43-27-03-000-0420	egugu-0048	568 ISLAND DR	$678.45
     50-43-43-27-03-000-0440	egugu-0050	576 ISLAND DR	$678.45
     50-43-43-27-03-000-0450	egugu-0051	589 ISLAND DR	$678.45
     50-43-43-27-03-000-0460	egugu-0052	584 ISLAND DR	$678.45
     50-43-43-27-03-000-0470	egugu-0053	593 ISLAND DR	$678.45
     50-43-43-27-03-000-0481	egugu-0054	582 ISLAND DR	$678.45
     50-43-43-27-03-000-0482	egugu-0055	600 ISLAND DR	$1,130.08
     			$43,175.95

     TOWN OF PALM BEACH

     Information for Special Town Council Meeting on: September 14, 2022

     
     

     

     To: Mayor and Town Council Via: Kirk Blouin, Town Manager

     From: Jane Le Clainche, Finance Director

     
     

     Re: Peruvian Avenue 400 Block Streetscape Project Underground Assessment Area –

     Adoption of Final Assessment Roll for FY2023

     Resolution No. 105-2022

     
     

     Date: September 1, 2022

     
     

     

     STAFF RECOMMENDATION

     
     

     Staff recommends Town Council adopt Resolution No. 105-2022, which is the final assessment resolution for the proposed improvement (debt service) and maintenance assessments for the Peruvian Avenue 400 Block Streetscape Project Assessment Area in FY2023.

     
     

     GENERAL INFORMATION

     The non-ad valorem assessment process that causes special assessments implemented by the Town to appear on a property owner’s property tax bill dovetails with the statewide budget and millage rate adoption schedule. Accordingly, it is time to begin the final steps of implementing the FY2023 proposed debt service and maintenance assessments for the Peruvian Avenue 400 Block Streetscape Project Assessment Area that will appear on a property owner’s tax bill mailed on or about November 1. By adopting Resolution No. 105-2022 you will be concluding a process whereby each affected property owner was advised of the amount of their proposed improvement and maintenance assessments and the date, time, and place of this public hearing to adopt the final assessment and associated assessment roll on the Property Appraiser’s TRIM notice issued in late August of this year and by letter from the Town issued in mid-August.

     
     

     The Peruvian Avenue 400 Block Streetscape Project net improvement and maintenance assessment for FY2023 has been calculated as follows:

     Cost Description
     Original Principal	$ 1,224,759.00
     Outstanding Principal	184,333.24
     Anticipated Funding Agreement Required Principal Payment	92,172.04
     Estimated Interest Payment @ .5% plus undercharge from FY22	1,751.19
     Interest Rate Surcharge @ 1%	1,843.33
     Estimated Maintenance Expenses 10/1/20‐9/30/21	27,000.00
     Estimated Attorney Fees	1,000.00
     Estimated Postage ($.53 x 134 properties)	71.00
     Estimated PB Post Advertisement	1,000.00
     Property Appraiser Administrative Fees	150.00
     Use of Accumulated Fund Balance	‐
     Final FY2022 Total Net Assessment	$ 124,987.56

     
     

     To employ a defendable assessment methodology to ensure that property owners are only paying costs in proportion to the benefits they derive from the improvements, we used the most common methodology in use throughout Florida called the Linear Front Footage method of assessment. Resolution No. 105-2022 confirms the continued use of the Lineal Front Footage methodology and finds that the project improvements will provide a special benefit to all Tax Parcels located within the Peruvian Avenue Assessment Area.

     
     

     In order to place assessments on the property tax bill, which virtually assures that the Town will receive payment and avoid having to create an internal billing and collection function, a number of steps are required to be taken in coordination with the Tax Collector and Property Appraiser. The Tax Collector charges a fee for the work they undertake on the Town’s behalf that is 1% of the value of the assessments. The Property Appraiser fee for FY2023 is $150.00, which has been included as shown above. These costs are passed on to a property owner being assessed. In addition, since a property owner can receive a 4% discount for early payment of their property tax bill in November of each year, the assessments have to be adjusted upward by like amount to ensure the sum needed to pay expenses is realized in full. All totaled, for every $100 in assessments the Town needs to collect, the assessment will be approximately $105 in order to net the $100 needed.

     
     

     The additional 5 percent is attributable as follows:

     
     

     • Tax Collector = 1%

     • Potential early property tax bill payment discount = 4%

     • Total = 5%

       
       

       After adding these multipliers to the Town's proposed FY2023 net assessment of $124,987.56, and incorporating the accumulated rounding adjustment of ($1.19), the gross total assessment is $131,235.76.

       
       

       Resolution No. 105-2022 implements the intended Peruvian Avenue 400 Block Streetscape Assessment Area assessments for FY2023. The resolution, among other things:

     • references the property to be assessed;

     • references past Town Council actions to properly effectuate Peruvian Avenue 400 Block

       Streetscape assessment;

     • adopts the updated assessment roll for the fiscal year commencing on October 1, 2022;

     • reimposes the assessments;

     • provides for Proof of Publication;

     • if applicable, provides an executed Affidavit of Mailing executed by staff;

     • provides a Certificate to Non-Ad Valorem Assessment Roll for the Mayor to sign and be transmitted to the Tax Collector of Palm Beach County.

       
       

       FUNDING/FISCAL IMPACT

       
       

       All direct costs borne by the Town to accomplish this project are paid for by the property owners whose properties benefit from the project improvements as opposed to all property owners in Town.

       
       

       TOWN ATTORNEY REVIEW

       
       

       Resolution No. 105-2022 was prepared by Heather Encinosa, Esq., of the law firm Nabors, Giblin & Nickerson. Ms. Encinosa focuses her practice on assessments and special districts and previously prepared the Town's ordinance that established Chapter 90 of the Town Code pertaining to special assessments.

       
       

       Attachments

       
       

       cc: Paul Brazil, Director of Public Works Heather Encinosa, Esq.

       RESOLUTION NO. 105-2022

       
       

       A RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF PALM BEACH, PALM BEACH COUNTY, FLORIDA, RELATING TO THE PROVISION OF THE PERUVIAN AVENUE IMPROVEMENT PROJECT; PROVIDING AUTHORITY AND DEFINITIONS; APPROVING THE FINAL ASSESSMENT ROLLS; PROVIDING FOR THE CONTINUED COLLECTION OF THE IMPROVEMENT ASSESSMENTS TO FUND THE PERUVIAN AVENUE IMPROVEMENT PROJECT AND IMPOSITION OF THE MAINTENANCE ASESSMENTS TO FUND THE RELATED MAINTENANCE SERVICES; PROVIDING FOR COLLECTION OF THE ASSESSMENTS PURSUANT TO THE UNIFORM ASSESSMENT COLLECTION ACT; PROVIDING FOR THE EFFECT OF THIS RESOLUTION; PROVIDING SEVERABILITY AND AN EFFECTIVE DATE.

       
       

       WHEREAS, the Town Council adopted Chapter 90, Article II, of the Town of Palm Beach Code of Ordinances (the "Ordinance") to provide for the imposition of special assessments to fund the construction of Capital Projects and the provision of Related Services to benefit property within Assessment Areas; and

       WHEREAS, on July 12, 2022, the Town Council adopted Resolution No. 082-2022 (the “Preliminary Rate Resolution”) describing the method of assessing the cost of the design, construction, and installation of the Peruvian Avenue Improvement Project and the related Maintenance against the real property that will be specially benefited thereby, and directing the preparation of the updated Improvement Assessment Roll and Maintenance Assessment Roll and provision of the notices required by the Ordinance; and

       WHEREAS, pursuant to the provisions of the Ordinance, the Town Council is required to confirm or repeal the Preliminary Rate Resolution with such amendments as the Town Council deems appropriate after hearing comments and receiving objections of all interested parties; and

       WHEREAS, the final Improvement Assessment Roll and Maintenance Assessment Roll have been filed with the Town Manager, as required by the Ordinance; and

       WHEREAS, as required by the Ordinance, notice of a public hearing has been published and, if required, mailed to each property owner of the continued imposition of the assessment and notifying such property owner of the opportunity to be heard concerning the assessments; the proof of publication and an affidavit of mailing are attached hereto as Appendices A and B respectively; and

       WHEREAS, a public hearing was duly held on September 14, 2022, and comments and objections of all interested persons have been heard and considered as required by the terms of the Ordinance.

       NOW, THEREFORE, BE IT RESOLVED BY THE TOWN COUNCIL OF THE TOWN OF PALM BEACH, FLORIDA, AS FOLLOWS:

       
       

       SECTION 1. AUTHORITY. This Resolution is adopted pursuant to the Ordinance; the Initial Assessment Resolution (Resolution No. 099-14); the Final Assessment Resolution (Resolution No. 148-14); the Preliminary Rate Resolution (Resolution No. 082-2022); Chapter 166, Florida Statutes; Article VIII, Section 2,

       Florida Constitution; the Town of Palm Beach Charter; and other applicable provisions of law.

       SECTION 2. DEFINITIONS.

       
       

       1. This Resolution is the Annual Rate Resolution as defined in the Ordinance.

       2. All capitalized terms in this Annual Rate Resolution shall have the meanings defined in the Ordinance, the Initial Assessment Resolution, and the Final Assessment Resolution unless the context clearly indicates an alternative meaning.

  SECTION 3. CONFIRMATION OF PRELIMINARY RATE

  
  

  RESOLUTION. The Preliminary Rate Resolution is hereby ratified and confirmed.

  SECTION 4. APPROVAL OF FINAL ASSESSMENT ROLLS.

  
  

  1. The updated Improvement Assessment Roll and Maintenance Assessment Roll for the Peruvian Avenue Assessment Area, which are attached hereto as Appendix D and incorporated herein by reference, are hereby approved for the Fiscal Year commencing on October 1, 2022.

  2. Additionally, the Improvement Assessment Roll and Maintenance Assessment Roll, as approved, include those Tax Parcels of Assessed Property within the Peruvian Avenue Assessment Area that cannot be set forth in the Improvement Assessment Roll and Maintenance Assessment Roll due to the

  provisions of Section 119.071(4), Florida Statutes, concerning exempt “home addresses.”

  SECTION 5. ASSESSMENTS TO FUND THE PROJECT COST AND MAINTENANCE COST OF THE PERUVIAN AVENUE IMPROVEMENT PROJECT.

  1. The Tax Parcels included in the updated Improvement Assessment Roll and Maintenance Assessment Roll are hereby found to be specially benefited by the design, construction, and installation of the Peruvian Avenue Improvement Project and the related Maintenance in the amount of the maximum annual Assessments set forth in the assessment rolls.

  2. The methodology set forth in the Preliminary Rate Resolution for computing the Improvement Assessments and Maintenance Assessments, respectively, are hereby approved and found to be a fair and reasonable method of apportioning the Project Cost and Maintenance Cost among the benefited properties.

  3. For the Fiscal Year commencing October 1, 2022, the estimated Maintenance Cost is $27,000. Annual Improvement Assessments have been levied and imposed for a period not to exceed 10 years commencing with the ad valorem tax bill that was mailed in November 2014, and annual Maintenance Assessments are hereby levied and imposed on all Tax Parcels within the Peruvian Avenue Assessment Area at the maximum annual assessment rates computed in accordance with the Initial Assessment Resolution, Final Assessment Resolution, and Preliminary Rate Resolution.

  4. Upon adoption of this Annual Rate Resolution:

     
     

     1. the Assessments shall constitute a lien against the assessed property equal in rank and dignity with the liens of all state, county, district or municipal taxes and other non-ad valorem assessments. Except as otherwise provided by law, such lien shall be superior in dignity to all other liens, titles, and claims until paid. The lien shall be deemed perfected upon adoption by the Town Council of this Annual Rate Resolution and shall attach to the property included on the Assessment Rolls as of the prior January 1, the lien date for ad valorem taxes.

     2. as to any Tax Parcel that is acquired by a public entity through condemnation, negotiated sale or otherwise prior to adoption of the next Annual Rate Resolution, the Prepayment Amount shall constitute a lien against assessed property equal in rank and dignity with the liens of all state, county, district or municipal taxes and other non-ad valorem assessments. Except as otherwise provided by law, such lien shall be superior in dignity to all other liens, titles, and claims, until paid. The lien shall be deemed perfected upon adoption by the Town Council of the Annual Rate Resolution and shall attach to property included on the Improvement Assessment Roll upon adoption of the Annual Rate Resolution.

  SECTION 6. COLLECTION OF ASSESSMENTS. The Assessments

  
  

  shall be collected pursuant to the Uniform Assessment Collection Act. Upon adoption of this Annual Rate Resolution, the Town Manager shall cause the

  certification and delivery of the Assessment Rolls to the Tax Collector by September 15, in the manner prescribed by the Uniform Assessment Collection Act. The Assessment Rolls, as delivered to the Tax Collector, shall be accompanied by a Certificate to Non-Ad Valorem Assessment Roll in substantially the form attached hereto as Appendix C.

  SECTION 7. EFFECT OF ANNUAL RATE RESOLUTION. The

  
  

  adoption of this Annual Rate Resolution shall be the final adjudication of the issues relating to the Maintenance Assessments presented herein and in the Preliminary Rate Resolution unless proper steps are initiated in a court of competent jurisdiction to secure relief within 20 days from the date of the Town Council action on this Annual Rate Resolution.

  SECTION 8. SEVERABILITY. If any clause, section or provision of this Resolution shall be declared unconstitutional or invalid for any reason or cause, the remaining portion of said Resolution shall remain in full force and effect and be valid as if such invalid portion thereof had not been incorporated herein.

  SECTION 9. EFFECTIVE DATE. This Resolution shall take effect immediately upon its adoption.

  PASSED AND ADOPTED in a regular, adjourned session of the Town Council of the Town of Palm Beach assembled this 14th day of September, 2022.

  
  

  

  Danielle H. Moore, Mayor Margaret A. Zeidman, Town Council President

  
  

  

  Bobbie Lindsay, Town Council President Pro Tem

  
  

  

  Julie Araskog, Town Council Member

  
  

  

  ATTEST:

  Edward A. Cooney, Town Council Member

  
  

  

  Pat Gayle-Gordon, Acting Town Clerk Lewis S.W. Crampton, Town Council Member

  
  

  APPENDIX A PROOF OF PUBLICATION

  
  

  PROOF OF PUBLICATION

  Palm Beach Finance, Town Of Palm Beach Finance, Town Of 360 S County Rd

  
  

  PALM BEACH FL 334806735

  LOCALiQ

  The Gainesville Sun I The Ledger Dally commerdal I Ocala starBanner News Chief I Herald-Tribune

  News Herald IThe Palm Beach Post

  Northwest Florida Daily News

  
  

  PO Box 631244 Cincinnati, OH 45263-1244

  
  

  STATE OF FLORIDA, COUNTY OF PALM BEACH

  
  

  The Palm Beach Post, a daily newspaper printed and published in the city of West Palm Beach and of general circulation in Palm Beach, Martin, Okeechobee and St Lucie Counties, Florida; and personal knowledge of the facts herein state and that the notice hereto annexed was Published in said newspapers in the issues dated or by publication on the newspaper's website, if authorized, on:

  
  

  08/24/2022

  
  

  and that the fees charged are legal.

  Sworn to and subscribed before on 08/24/2022

  
  

  

  L-1h -2

  Notary, State of WI, Coun fBrown

  fo

  My commision expires

  
  

  Publication Cost:	$1334.88
  Order No:	7649604
  Customer No: PO#:	730579

  THIS IS NOT AN INVOICE!

  

  MARIAH VERHAGEN

  Notary Public State of Wisconsin

  Please do not use this form for payment remit/anee.

  
  

  # of Copies:

  1

  
  

  

  NOTICE OF HEARING TO REIMPOSE AND PROVIDE FOR COLLECTION OF SPECIAL ASSESSMENTS IN THE PERUVIAN AVENUE ASSESSMENT AREA TO PROVIDE FOR THE PERUVIAN AVENUE IMPROVEMENT PROJECT AND OTHER RELATED SERVICES

  
  

  Notice is hereby given that the Town Council of the Town of Palm Beach will conduct a public hearing to consider reimposing non-ad valorem special assessments for the provision of maintenance of the Peruvian Avenue Improvement Project within the boundaries of the Peruvian Avenue Assessment Area for the Fiscal Year beginning October 1, 2022, and future fiscal years, and approval of the non-ad valorem capital assessment roll for the construction of the Peruvian Avenue Improvement Project.

  The hearing will be held at 5:01 p.m. on September 14, 2022, in the Town of Palm Beach Town Council Chambers, Town Hall, 360 South County Road, Palm Beach, Florida, for the purpose of receiving public comment on the special assessments. All affected property owners have a right to appear at the hearing and to file written objections with the Town Council within 20 days of this notice.

  Pursuant to section 286.0105, Florida Statutes, if you decide to appeal any decision made by the Town Council with respect to any matter considered at the hearing or at any subsequent meeting to which the Town Council has continued its deliberations, you will need a record of the proceedings and may need to ensure that a verbatim record is made, including the testimony and evidence upon which the appeal is to be made. In accordance with the Americans with Disabilities Act, persons needing a special accommodation or an interpreter to participate in this proceeding should contact the Town Manager's Office at (561) 838-5410 or through the Florida Relay Service by dialing 1-800-955-8770 for voice callers or 1-800-955-8771 for TDD callers, at least two (2) business days prior to the date of the hearing.

  The assessment for each parcel of property is based on the lineal front feet along Peruvian Avenue where the Peruvian Avenue Improvement Project was installed that were attributed to the Tax Parcel at the time of the adoption of the Initial Assessment Resolution (Resolution No. 099-2014). A more specific description of the improvements and the method of computing the assessment for each parcel of property are set forth in the Initial Assessment Resolution (Resolution No. 099-2014). Copies of Chapter 90, Article II of the Town Code, the Initial Assessment Resolution, the Final Assessment Resolution (Resolution No. 148-2014), the Preliminary Rate Resolution, and the updated Assessment Roll for the upcoming fiscal year are available for inspection at the office of the Town Manager, located at Town Hall, 360 South County Road, Palm Beach, Florida. The assessments will be collected on the ad valorem tax bill to be mailed in November 2022, as authorized by section 197.3632, Florida Statutes. Failure to pay the assessments will cause a tax certificate to be issued against the property which may result in a loss of title. The Town Council intends to collect the capital assessments in ten (10) annual installments , the first of which was included on the ad valorem tax bill mailed in November 2014. The Town Council intends to impose and collect the

  maintenance assessments on an annual basis .

  If you have any questions, please contact the Town Manager's Office at (561) 838-5410, Monday through Friday between 8:30 a.m. and 5:00 p.m.

  
  

  MAP OF ASSESSMENT AREA

  
  

  z

  0

  0

  C)

  5

  
  

  TOWN COUNCIL OF THE TOWN OF PALM BEACH, FLORIDA

  WE-316906-40

  
  

  
  

  APPENDIX B AFFIDAVIT OF MAILING

  
  

  AFFIDAVIT OF MAILING

  
  

  BEFORE ME, the undersigned authority, personally appeared Jane Le Clainche, who, after being duly sworn, depose and say:

  1. I, Jane Le Clainche, as the Finance Director of the Town of Palm Beach ("Town"), have been directed by the Town Council, to mail or cause to be mailed the notices required by Section 7 of Resolution No. 082-2022 and Sections 90-65 and 90-85 of the Town of Palm Beach Code.

  2. In accordance with Section 7 of Resolution No. 082-2022 and Sections 90- 65 and 90-85 of the Town of Palm Beach Code, I have caused such individual notices for each affected property owner to be prepared and each notice included the following information: the purpose of the assessment; the total amount proposed to be levied against each parcel; the unit of measurement to be applied against each parcel to determine the assessment; the number of such units contained within each parcel; the total revenue the Town expects to collect by the assessment; a statement that failure to pay the assessment will cause a tax certificate to be issued against the property which may result in a loss of title; a statement that all affected property owners have a right to appear at the hearing and to file written objections with the local governing board within 20 days of the notice; and the date, time, and place of the hearing.

  3. On or before August 24, 2022, I mailed, or directed the mailing of, said notices by first class mail to each owner of property within the Town that is included on the Assessment Roll at the address then shown on the real property assessment tax roll

     
     

     maintained by the Palm Beach County Property Appraiser for the purpose of the levy and collection of ad valorem taxes.

  4. Additiona lly, in accordance with Chapter 92-264, Laws of Florida, I timely provided the information detailed in paragraph 2. above concerning the assessments to the Palm Beach County Property Appraiser for inclusion as a part of the notice of proposed property taxes under Section 200.069, Florida Statutes, the truth-in-millage notification.

     FURTHER AFFIANT SAYETH NOT.

     
     

     L

     Jane Le Clainch e

     
     

     STATE OF FLORIDA COUNTY OF PALM BEACH

     The fpregoing Affidavit of Mailing was sworn to and subscribed before +

     means of physical presence or □online notarization, this 2'fth day of r,t- IJ<5

     2022 by Jane Le Clainche , Finance Director, Town of Palm Beach, Florida. She is personally known to me or has produced asidentific ation and did take an oath.

     
     

     
     

     Melissa Ladd Notary Public '"'State of Florida

     .,, Comm# HH002376

     JiNce ,()'\'Ii Expires 6/15/2024

     
     

     Printed Name: l ft:1)'i) Notary Public, State of Florida

     lt?f

     At Large

     

     My Commission Expires: J5"{lo2.J/

     Commission No.: H:Moi 31la

     
     

     APPENDIX C

     
     

     FORM OF CERTIFICATE TO

     NON-AD VALOREM ASSESSMENT ROLL

     

     
     

     Town of Palm Beach Palm Beach

     
     

     14th September 2022

     
     

     Town of Palm Beach Palm Beach

     C-1

     
     

     APPENDIX D UPDATED ASSESSMENT ROLLS

     
     

     

     
     

     TOWN OF PALM BEACH, FLORIDA

     Improvement Assessment Roll and Maintenance Assessment Roll for the Peruvian Avenue 400 Block Streetscape Project Assessment Area

     Fiscal Year 2023

     Property	Assessment #	Service Address
     50-43-43-23-05-012-0190	002ps-0001	421 PERUVIAN AVE
     50-43-43-23-05-012-0211	002ps-0002	417 PERUVIAN AVE
     50-43-43-23-05-012-0212	002ps-0003	417 PERUVIAN AVE
     50-43-43-23-05-012-0213	002ps-0004	417 PERUVIAN AVE
     50-43-43-23-05-012-0231	002ps-0005	417 PERUVIAN AVE
     50-43-43-23-05-012-0232	002ps-0006	417 PERUVIAN AVE
     50-43-43-23-05-012-0233	002ps-0007	417 PERUVIAN AVE
     50-43-43-23-05-012-0251	002ps-0008	417 PERUVIAN AVE
     50-43-43-23-05-012-0252	002ps-0009	417 PERUVIAN AVE
     50-43-43-23-05-012-0253	002ps-0010	417 PERUVIAN AVE
     50-43-43-23-05-012-0254	002ps-0011	417 PERUVIAN AVE
     50-43-43-23-05-012-0255	002ps-0012	417 PERUVIAN AVE
     50-43-43-23-05-012-0256	002ps-0013	417 PERUVIAN AVE
     50-43-43-23-05-012-0257	002ps-0014	417 PERUVIAN AVE
     50-43-43-23-05-013-0100	002ps-0015	439 WORTH AVE
     50-43-43-27-39-000-1010	002ps-0016	401 PERUVIAN AVE
     50-43-43-27-39-000-1030	002ps-0017	401 PERUVIAN AVE
     50-43-43-27-39-000-1040	002ps-0018	401 PERUVIAN AVE
     50-43-43-27-39-000-1050	002ps-0019	401 PERUVIAN AVE
     50-43-43-27-39-000-2010	002ps-0020	401 PERUVIAN AVE
     50-43-43-27-39-000-2020	002ps-0021	401 PERUVIAN AVE
     50-43-43-27-39-000-2030	002ps-0022	401 PERUVIAN AVE
     50-43-43-27-39-000-2040	002ps-0023	401 PERUVIAN AVE
     50-43-43-27-39-000-2050	002ps-0024	401 PERUVIAN AVE

     Balance Due

     $5,139.29

     
     

     $1,631.71

     
     

     $1,692.75

     
     

     $1,814.83

     
     

     $1,679.64

     
     

     $1,094.95

     
     

     $2,364.73

     
     

     $1,160.11

     
     

     $1,546.82

     
     

     $440.85

     
     

     $773.41

     
     

     $386.71

     
     

     $386.71

     
     

     $444.71

     
     

     $5,139.29

     
     

     $608.63

     
     

     $1,000.20

     
     

     $493.71

     
     

     $506.48

     
     

     $608.63

     
     

     $94.58

     
     

     $493.71

     
     

     $92.20

     
     

     $506.48

     
     

     

     
     

     TOWN OF PALM BEACH, FLORIDA

     Improvement Assessment Roll and Maintenance Assessment Roll for the Peruvian Avenue 400 Block Streetscape Project Assessment Area

     Fiscal Year 2023

     Property	Assessment #	Service Address
     50-43-43-27-39-000-3010	002ps-0025	401 PERUVIAN AVE
     50-43-43-27-39-000-3020	002ps-0026	401 PERUVIAN AVE
     50-43-43-27-39-000-3030	002ps-0027	401 PERUVIAN AVE
     50-43-43-27-39-000-3040	002ps-0028	401 PERUVIAN AVE
     50-43-43-27-39-000-3050	002ps-0029	401 PERUVIAN AVE
     50-43-43-27-39-000-4010	002ps-0030	401 PERUVIAN AVE
     50-43-43-27-39-000-4020	002ps-0031	401 PERUVIAN AVE
     50-43-43-27-39-000-4030	002ps-0032	401 PERUVIAN AVE
     50-43-43-27-45-000-2010	002ps-0033	401 WORTH AVE
     50-43-43-27-45-000-2020	002ps-0034	401 WORTH AVE
     50-43-43-27-45-000-2030	002ps-0035	401 WORTH AVE
     50-43-43-27-45-000-3010	002ps-0036	401 WORTH AVE
     50-43-43-27-45-000-3020	002ps-0037	401 WORTH AVE
     50-43-43-27-45-000-3030	002ps-0038	401 WORTH AVE
     50-43-43-27-63-000-1010	002ps-0039	389 S LAKE DR
     50-43-43-27-63-000-1020	002ps-0040	389 S LAKE DR
     50-43-43-27-63-000-1030	002ps-0041	389 S LAKE DR
     50-43-43-27-63-000-1040	002ps-0042	389 S LAKE DR
     50-43-43-27-63-000-2010	002ps-0043	389 S LAKE DR
     50-43-43-27-63-000-2020	002ps-0044	389 S LAKE DR
     50-43-43-27-63-000-2030	002ps-0045	389 S LAKE DR
     50-43-43-27-63-000-2040	002ps-0046	389 S LAKE DR
     50-43-43-27-63-000-2050	002ps-0047	389 S LAKE DR
     50-43-43-27-63-000-2060	002ps-0048	389 S LAKE DR

     Balance Due

     $608.63

     
     

     $94.58

     
     

     $92.20

     
     

     $493.71

     
     

     $506.48

     
     

     $706.52

     
     

     $872.53

     
     

     $872.53

     
     

     $1,178.99

     
     

     $1,014.43

     
     

     $1,178.99

     
     

     $1,178.99

     
     

     $189.44

     
     

     $1,178.99

     
     

     $1,204.19

     
     

     $279.42

     
     

     $1,162.61

     
     

     $1,063.17

     
     

     $1,204.19

     
     

     $279.42

     
     

     $1,162.61

     
     

     $1,063.17

     
     

     $1,070.40

     
     

     $1,079.43

     
     

     

     
     

     TOWN OF PALM BEACH, FLORIDA

     Improvement Assessment Roll and Maintenance Assessment Roll for the Peruvian Avenue 400 Block Streetscape Project Assessment Area

     Fiscal Year 2023

     Property	Assessment #	Service Address
     50-43-43-27-63-000-2070	002ps-0049	389 S LAKE DR
     50-43-43-27-63-000-2080	002ps-0050	389 S LAKE DR
     50-43-43-27-63-000-3010	002ps-0051	389 S LAKE DR
     50-43-43-27-63-000-3020	002ps-0052	389 S LAKE DR
     50-43-43-27-63-000-3030	002ps-0053	389 S LAKE DR
     50-43-43-27-63-000-3040	002ps-0054	389 S LAKE DR
     50-43-43-27-63-000-3050	002ps-0055	389 S LAKE DR
     50-43-43-27-63-000-3060	002ps-0056	389 S LAKE DR
     50-43-43-27-63-000-3070	002ps-0057	389 S LAKE DR
     50-43-43-27-63-000-3080	002ps-0058	389 S LAKE DR
     50-43-43-27-63-000-4010	002ps-0059	389 S LAKE DR
     50-43-43-27-63-000-4020	002ps-0060	389 S LAKE DR
     50-43-43-27-63-000-4030	002ps-0061	389 S LAKE DR
     50-43-43-27-63-000-4040	002ps-0062	389 S LAKE DR
     50-43-43-27-63-000-4050