ORDINANCE NO. 84-7
AN ORDINANCE CREATING AND ESTABLISHING THE COMPASS LAKE IN THE HILLS MUNICIPAL SERVICES TAXING UNIT IN JACKSON COUNTY, FLORIDA; FIXING ITS BOUNDARIES; PROVIDING FOR INITIAL AND SUBSEQUENT BUDGET AND ASSESSMENT PROCEDURES; PROVIDING FOR THE EXISTENCE OF AND POWERS, FUNCTIONS AND DUTIES OF THE GOVERNING BODY; PROVIDING FOR SEVERABILITY; PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, the economic progress and well-being of the people and the economy of Jackson County, Florida, depend in some measure on the proper use, development and sale of residential home sites in Jackson County; and
WHEREAS, growth and economic prosperity in Jackson County should be balanced by sound fiscal planning principles designed to protect the environment, increase the County's tax base, and protect against unnecessary and wasteful governmental expense, while encouraging private development; and
WHEREAS, existing development, facilities and roadways in Compass Lake in the Hills are currently and should continue being maintained for the special benefit of landowners in that subdivision; and
WHEREAS, because of the increased cost and managerial expense in the maintenance of those facilities, landowners in Compass Lake in the Hills are threatened with the loss of a substantial portion or all of those benefits within the foreseeable future; and
WHEREAS, those facilities and special benefits inure to the special benefit of the owners of lands within Compass Lake in the Hills, but not to the remainder of Jackson County, as a whole; and
WHEREAS, the creation of municipal services taxing unit under the authority granted by Florida Statutes Section 125.01(1)(q) provides a proper, constitutional vehicle and method by which those special municipal services may continue to be borne by the individual landowners of Compass Lake in the Hills, without visiting any portion of that burden on the taxpayers of Jackson County, as a whole; and
WHEREAS, the Board of County Commissioners further finds and declares that the purposes of this ordinance cannot be realized except through a special taxing unit having the powers hereinafter provided and that the operation of the Unit and its facilities and services and the exercise by the Board of County Commissioners, as the governing body of the Unit, of the powers and authorities provided for herein are necessary for the convenience, comfort, and welfare of specifically the landowners of Compass Lake in the Hills and will benefit all persons, properties and enterprises within Jackson County and will constitute a valid public purpose;
NOW THEREFORE, be it ordained by the Board of County Commissioners of Jackson County, Florida as follows:
SECTION l. Establishment. Pursuant to the authority granted in Section 125.01(1)(q), Florida Statues, there is hereby created and established a municipal services taxing unit, to be known as the Compass Lake in the Hills Municipal Services Taxing Unit (referred to herein as the Unit). The lands to be included within its boundaries are described in Exhibit A, a copy of which is attached hereto and made a part hereof as if fully set out herein.
SECTION 2. Purpose. The purpose of the Unit shall be to provide to the lands contained therein recreation services and facilities, law enforcement, road maintenance, and such other municipal services permitted under this Ordinance and Chapter 125, Florida Statutes, as may, in the future, be deemed appropriate by the Board of County Commissioners of Jackson County, acting as the governing body of the Unit.
SECTION 3. Governing Body. Pursuant to the provisions of Florida Statutes Section 125.01(2), the Board of County Commissioners of Jackson County, Florida, shall be the governing body of the Unit, and shall be referred to hereinafter as the Board.
SECTION 4. Powers. The Unit, through the Board, shall have all express and implied powers permitted by law for the government, management and operation of the Unit, including, but not limited to, the power: to levy and collect ad valorem taxes, special assessments, and service charges on real and tangible personal property; to issue bonds, revenue certificates, and other obligations of indebtedness, which power shall be exercised in such manner and subject to such limitations as are provided by general law; to provide for fire protection, law enforcement, recreation service and facilities, water, streets, sidewalks, street lighting, garbage and trash collection and disposal, waste and sewage collection and disposal, drainage, transportation, and other essential facilities and municipal services to landowners and residents of the Unit; and to enter into appropriate
contracts for the exercise of these powers. The Unit, through the Board, shall have the specific authority to hire and to employ such attorneys, accountants, engineers, or other employees, firms, or corporations as shall be necessary, in the discretion of the Board, to carry out the purposes for which the Unit was created. The Unit, through the Board, shall also be authorized to contract for the providing of services, material, labor, goods or other necessities directly with the Board of County Commissioners of Jackson County, Florida, with the governing body of any municipality or governmental subdivision, with the State of Florida or any of its departments or agencies, or with any private person, firm, or for-profit or not-for-profit corporation.
SECTION 5. Special Assessments; Rate of Assessment. For the purpose of levying special assessments against the property in the Unit, it is conclusively determined and declared that a special benefit is conferred on each lot and subdivided parcel which is appraised by the Jackson County Property Appraiser for ad valorem taxation purposes in excess of $1,000.00. Said special benefit, which is a valuable appurtenance to lots and subdivided parcels appraised in excess of $1,000.00, shall be deemed to accrue equally to each of said lots and subdivided parcels and, accordingly, the rate of assessment for each of said lots and subdivided parcels shall be equal. Lots and subdivided parcels with an appraised value of $1,000.00 or less shall be conclusively deemed to receive no benefit and no special assessment shall be levied against said lots and subdivided parcels. No lot or subdivided parcel shall be subject to any special assessment for any given tax year in excess of $150.00.
SECTION 6. Ad Valorem Taxes. An ad valorem tax of not more than ten (10) mills may be levied and collected on all taxable real and tangible personal property within the Unit, for the providing of services, facilities and benefits as specified above. For the purpose of levy by the Unit of ad valorem taxes against property in the Unit, it is conclusively determined and declared that the inclusion in the Unit of the property described in Exhibit A hereto confers a special benefit on such property which is different in type and degree from benefits provided in the County as a whole.
SECTION 7. Method of Levy and Collection. All ad valorem taxes and special assessments of the Unit shall be levied and collected in the manner provided by law for the levy and collection of county ad valorem taxes and county and municipal special assessments. All special assessments and taxes of the Unit shall constitute a lien, as of January 1 of each tax year (commencing January 1, 1984), of equal dignity with the lien for county taxes, upon all the real and personal property against which such special assessments and taxes shall be levied. All of the provisions of Florida law relating to the sale of lands for unpaid and delinquent county taxes, the issuance, sale and delivery of tax certificates for such unpaid and delinquent county taxes, the redemption thereof, the issuance to individuals of tax deeds thereon and all other procedures in connection therewith shall be applicable to the Unit to the same extent as if the said provisions therefore were expressly set forth herein. All special assessments and taxes shall be subject to the same discounts as county taxes.
SECTION 8. Fiscal Year. The Unit shall begin its fiscal year on October 1, and shall end it on September 30, of each year hereafter, in accordance with Section 218.33, Florida Statutes (1983); PROVIDED, that the initial fiscal period for the Unit shall be the eleven-month period from November 1, 1984, through September 30, 1985. Any excess funds from any prior fiscal year shall be carried over into the subsequent budget year, as generally provided by law, and shall not be returned directly to property owners.
SECTION 9. Budget. A proposed annual budget for each fiscal year after the initial fiscal year shall be prepared by the Board (subject to input from the Compass Lake in the Hills Property Owners Association, Inc., a Florida not-for-profit corporation, or some other association comprised of owners and residents of the properties described in Exhibit A, which owners' association shall be democratic and representative in nature, and which shall be managed by a Board of Directors elected by the property owners on a one lot one vote basis with the respective vote accruing to the owner of record of any lot not under recorded or unrecorded contract for sale, and to the purchaser of any lot under any unrecorded or recorded contract for sale which has not been canceled in writing by the seller by reason of default), which proposed budget shall outline in detail the specific services and budgeted costs therefore to be expended by the Board on behalf of the Unit. The proposed budget shall be prepared and made available for inspection and/or copying in the Board's office in Marianna, Florida, by July 1 of each year. Any input of information or request for services or expenditures from the property owners' and residents' association shall be made, in writing, to the Board on or before June 1 of each year. On the fourth Tuesday of July of each year, at 11:00 a.m. in the regular meeting room of the Board in the Jackson County Courthouse (or any successor location) in Marianna, Florida, the Board shall hold a public hearing to consider the proposed budget (giving appropriate weight and consideration to the written submissions of the property owners' and residents' association). The Board shall, at that meeting (or at any recommencement thereof after adjournment thereof), pass its resolution adopting a budget and assessing such ad valorem taxes, special assessments, or service charges, or any combination thereof, as shall be necessary in the discretion of the Board to produce sufficient revenues to provide the services and make the expenditures provided for in the budget; PROVIDED, that the Board shall pass its resolution adopting a budget and assessing taxes, assessments, or service charges on or before July 31 of each year. Upon passing such resolution, the Board shall certify to the Jackson County Tax Collector the ad valorem taxes and/or special assessments to be levied on each lot or subdivided parcel within the Unit for that tax year. PROVIDED, FURTHER, that for the initial fiscal period of November 1, 1984, through September 30, 1985, the Board shall hold a public hearing on October 23, 1984, at 7:30 p.m., in the Jackson County Courthouse, Marianna, Florida, for the purpose of considering any unwritten or written budget and services proposals or comment from any interested property owner or resident, and for the purpose of passing its resolution adopting a budget for the initial fiscal period and assessing such ad valorem taxes, special assessments, or service charges to be levied and collected for the initial tax year, said levies to be immediately certified to the Jackson County Tax Collector for collection with the 1984 county ad valorem taxes and special assessments, and that the budget input and adoption processes outlined above are otherwise waived for that initial fiscal period. Notice of the proposed consideration and adoption of this Ordinance shall constitute due notice of the proposal and adoption of the initial budget and the levy of any taxes or assessments for the initial period.
SECTION 10. Exclusivity of Revenues, Facilities and Expenditures. All revenues, proceeds, income and assets of the Unit or created by any assessment or levy authorized herein shall be used exclusively for the operation, administration and benefit of the Unit and for no other purpose whatsoever. The recreation facilities of the Unit shall be maintained for the exclusive use and benefit of taxpaying property owners of lands and of residents within the Unit, and of their guests. No funds generated by the general ad valorem taxation or special assessment against the lands or properties lying within Jackson County outside of the Unit shall be used for the support of the specific services, facilities, or functions provided for in the budget and/or activities of the Unit, as ultimately determined by the Board. Provided that the requirements of this paragraph are complied with, the acceptance by property owners and residents of the Unit of any benefits and services budgeted, contracted for, paid for, or otherwise directly or indirectly supplied by the Board, acting on behalf of the Unit, shall create a presumption that the said benefits, services, or facilities are in addition to those normally provided to the property owners and residents by the County, and for the special benefit, convenience and welfare of the owners of lands and residents in the Unit. Contracts, agreements, or commitments of any kind entered into by the Board on behalf of the Unit or in the providing of any service, facility, or item referred to or funded in the Unit's budget shall be conclusively deemed to be the responsibility and a liability of the Unit and not a debt, responsibility or liability of the Board or of Jackson County. No claim or debt against the Unit shall constitute any claim against any property, revenues, or rights of the Board of County Commissioners of Jackson County, as an entity or individually, or against Jackson County. The Unit shall indemnify and hold harmless, and shall pay the cost of defense of, the Board, any of its members or employees and of Jackson County as to any liability of the Board, any of its members or employees, or of Jackson County arising out of any matter pertaining to the Unit or to the exercise of any powers or authority contained herein.
SECTION 11. Severability. If any section, clause, sentence or provision hereof, or the application of such section, clause, sentence or provision to any person or bodies or under any circumstances, shall be held to be inoperative, invalid or unconstitutional, the invalidity of such section, clause, sentence or provision shall not be deemed, held or taken to affect any other section, clause, sentence or provision hereof, or the application of any of the provisions hereof to persons, bodies, or in circumstances other than those as to which it or any part thereof shall have been inoperative, invalid, or unconstitutional; and it is intended that this Ordinance shall be construed and applied as if any section, clause, sentence or provision held inoperative, invalid, or unconstitutional had not been included in this Ordinance.
SECTION 12. Liberal Construction. The provisions hereof shall be liberally construed to effect its purposes and shall be deemed cumulative, supplemental and alternative authority for the exercise of the powers provided herein.
SECTION 13. Effective Date. This Ordinance and any resolutions or action of the Board pursuant to the authorities granted herein shall take effect immediately upon this Ordinance's becoming law.
APPROVED AND ADOPTED in special session this October 23, 1984, after due motion and second, upon a vote of 5 to 0, by the Board of County Commissioners of Jackson County, Florida:
BOARD OF COUNTY COMMISSIONERS
JACKSON COUNTY, FLORIDA By:
(Signed) Alva Mercer
HON. ALVA MERCER, Chairman
(Signed) Daun Crews
COMPASS LAKE HILLS UNIT ONE, according to the Plat thereof as recorded in Plat Book A-4, Pages 94A through 97A inclusive, of the public records of Jackson County, Florida.
CORRECTED PLAT OF COMPASS LAKE HILLS UNIT TWO, according to the Plat thereof, as recorded in Plat Book A-4, Pages 111A through 115A inclusive, of the public records of Jackson County, Florida.
COMPASS LAKE HILLS UNIT THREE, according to the Plat thereof, as recorded in Plat Book A-4, Pages 116A through 123A inclusive, of the public records of Jackson County, Florida.
COMPASS LAKE HILLS UNIT FOUR, according to the plat thereof, as recorded in Plat Book A, Pages 124 through 129 inclusive, of the public records of Jackson County, Florida.
COMPASS LAKE HILLS UNIT FIVE, according to the Plat thereof, as recorded in Plat Book A-4, Pages 130 through 140 inclusive, of the public records of Jackson County, Florida.
COMPASS LAKE HILLS UNIT SIX, according to the Plat thereof, as recorded in Plat Book A-4, Pages 141 through 150 inclusive, of the public records of Jackson County, Florida.
COMPASS LAKE HILLS UNIT 3-A, according to the Plat thereof, as recorded in Plant Book A-4, Page 156-A, of the public records of Jackson County, Florida.
COMPASS LAKE HILLS UNIT 3-B, according to the Plat thereof, as recorded in Plat Book A-4, Page 157-A, of the public records of Jackson County, Florida.
COMPASS LAKE HILLS UNIT 4-A, according to the Plat thereof, as recorded in Plat Book A-4, Page 158-A, of the public records of Jackson County, Florida.
COMPASS LAKE HILLS UNIT 6-A, according to the Plat thereof, as recorded in Plat Book A-4, Page 159-A, of the public records of Jackson County, Florida.
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