91-R-46 Appendix BAPPENDIX B
to City of Edgewater
Res. No. 91-R-46
METHOD
SECTION B-1. INTRODUCTION. The Cost of the Project shall
be apportioned among all parcels of real property within the
District in conformity with the Apportionment Method established
in this Appendix B. Upon the completion of the plans and specifi-
cations for the construction of the Project, the City Engineer
shall prepare the Assessment Roll by computing the Initial Special
Assessments (as defined in Section B-3 hereof) in accordance with
Section B-5.
SECTION S-2. FINDINGS. It is hereby ascertained, determined
and declared that:
A. The purpose of the Project is to provide wastewater
collection facilities including any necessary road restoration and
resurfacing, a portion of an advanced treatment plant and reuse
distribution facilities within the District to improve the general
health, safety and welfare of all residents in the District and to
improve the utility and enjoyment of all parcels of property within
the District.
B. The majority of the existing parcels within the District
consist of discrete multiples of standard size platted lots and
will derive a benefit from the provision of wastewater service
based on the number of uniformly platted lots which constitute each
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individual parcel. It is further recognized that a minimum of two
(2) uniformly platted lots is required to constitute a single
parcel.
C. Wastewater collection facility project costs shall be
apportioned among Benefited Parcels based upon the number of
Equivalent Lots which constitute the Benefited Parcel.
D. Wastewater treatment and effluent disposal project costs
(i.e. reuse distribution) shall be apportioned among Benefited
Parcels based upon the number of Equivalent Parcels as defined in
Section B-3, which constitute the Benefited Parcel.
SECTION B-3. DEFINITIONS. For purposes of applying the
Apportionment Method established in this Appendix B, the following
words and terms shall have the following meanings, unless some
other meaning is plainly intended.
"Annual Payment" shall mean the equal yearly payment of the
final assessment amount amortized over a 20 year period at an
interest rate of 5.5% and adjusted for the discounts for early tax
payment pursuant to Chapter 197.162, F.A. The words Annual
Payment, Assessment, Special Assessment and Final Assessment are
sometimes used interchangeably.
"Assessment Period" shall mean the period commencing on the
date the Final Assessment Resolution is adopted and ending on the
date the final scheduled Annual Payment is due.
"Benefited Parcel" shall mean all Parcels within the District,
as designated on the Assessment Roll, that will receive wastewater
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collection, treatment, and reuse distribution service as a result
of the Project.
"Equivalent Lot" shall mean a standard platted lot having road
frontage of 40 feet.
"Equivalent Parcel" shall mean a parcel of property, either
recently in existence or which could be created in the future by
an Irregular Parcel Subdivision, encompassing 2 or more adjoining
platted Equivalent Lots.
"Initial Special Assessment" shall mean the Special Assessment
imposed on all Benefited Parcels, as designated on the Assessment
Roll approved by the Final Assessment Resolution under the provi-
sions of the Ordinance.
"Irregular Parcel" shall mean a parcel of real property within
the District, now in existence or hereafter created, containing
four or more adjoining platted Equivalent Lots.
"Irregular Parcel Subdivision" shall mean the subdivision or
resubdivision of an Irregular Parcel, whether by platting, or by
the transfer, sale or other conveyance by a metes and bounds or
other legal description, that occurs subsequent to adoption of the
Assessment Roll so as to create more than one or more additional
parcels of real property, whether Regular Parcels or Irregular
Parcels.
"Reapportioned Special Assessment" shall mean the Special
Assessment apportioned to a Subdivided Parcel as set forth herein.
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"Regular Parcel" shall mean 2 to 3 adjoining platted
Equivalent lots within the District, now in existence or hereafter
created or an unplatted parcel of real property within the District
with an area equal to or 2 to 3 adjoining Equivalent platted lots
now in existence or hereafter created.
"Special Assessment" shall mean the Initial Special Assessment
or any Reapportioned Special Assessment imposed on a parcel of real
property within the District to pay a portion of the Cost of the
Project.
"Subdivided Parcels" shall mean the parcels of real property,
whether Regular Parcels or Irregular Parcels, resulting from an
Irregular Parcel Subdivision.
SECTION B-4. CITY PARTICIPATION. The City may advance funds
from its other legally available revenues to pay a portion of the
Costs of the Project. Any Reimbursement to the City of Funds
Advanced, shall not constitute a profit to The City over and above
actual costs as defined in The Ordinance. Therefore, The City
shall not collect Annual Payments in excess of the amount necessary
to (i) retire the Bonds secured by the Special Assessments and (ii)
repay all amounts advanced by the City with interest thereon at a
rate equal to the true interest cost of the Bonds secured by the
Special Assessments. Any surplus shall be refunded proportionately
unless the cost of the refund exceeds the amount of the surplus in
which case the amounts shall be applied to other improvements
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within the District which will enhance the value of Benefited
Parcels in the same manner as the Project.
SECTION B-5. COMPUTATION OF INITIAL SPECIAL ASSESSMENTS.
The Initial Special Assessment for each Equivalent Parcel shall be
determined by: a) dividing the Wastewater Collection system
project cost by the number of total Equivalent Lots in the District
and then multiplying by the number of Equivalent Lots comprising
an Equivalent Parcel, and; b) dividing the Wastewater Treatment and
effluent disposal facilities project cost by the total number of
Equivalent Parcels in the District. Upon the completion of the
Project, the amount of each Initial Special Assessment may be
reduced, without further notice to the owners of the Benefited
Parcels, to an amount determined by performing the computations
described in paragraphs (a) and (b) above with the actual project
costs incurred.
SECTION B-6. ANNUAL PAYMENTS. Any Special Assessments that
are not prepaid five business days prior to the date on which the
City enters into a contract providing for the sale of Bonds secured
by the Special Assessments shall bear interest at a rate equal to
the true interest cost of such Bonds and shall be payable in twenty
equal Annual Payments. The Annual Payments shall apply first to
interest accrued in respect of the Special Assessment and there-
after to the unpaid balance of the Special Assessment. Upon the
completion of the Project, the Annual Payments may be reduced to
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an amount determined by computing the amortized amount of the final
assessment determined in accordance with Section B-5.
SECTION B-7. IRREGULAR PARCEL SUBDIVISIONS. Upon the
occurrence of an Irregular Parcel Subdivision, any new Equivalent
Parcels resulting from said Subdivision shall be required to pay
the prevailing wastewater system impact fee to secure treatment and
effluent disposal system capacity. The wastewater collection
special assessment will continue to be apportioned to the sub-
divided parcels based on the number of platted lots constituting
each parcel.
SECTION B-S. FINAL RECONCILIATION OF IRREGULAR PARCEL
SPECIAL ASSESSMENTS. Notwithstanding anything contained herein to
the contrary, upon payment of all required Annual Payments, the
remaining balance, if any, of Special Assessments imposed against
any Irregular Parcel shall be satisfied.
SECTION B-9. APPLICATION OF APPORTIONMENT METHOD. The
application of the Apportionment Method established by this
Appendix B is illustrated by the following example. The hypothe-
tical improvement area and assessment rolls have been simplified
for purposes of illustrating the Apportionment Method. For
purposes of this example only, it is assumed that interest charged
for deferred payment of the Special Assessments is at the rate of
5.5 percent per annum. The basic data for the hypothetical
improvement area is as follows:
I-=
Annual Payment - Wastewater Collection
$99.71 Per Platted Equivalent Lot
Annual Payment - Wastewater Treatment and
Effluent Disposal
Number of Annual Payment
Interest Rate
47.11 Per Equivalent Parcel
Pill
5.5%
The foregoing data results in the following initial Assessment Roll:
FWA
i.
a
a