MEETING OF THE DISTRICTSTuesday, June 16, 2020

9:30 AM600 S. Commerce Ave. Sebring, FL 33870

AGENDA

DISTRICTS LIST AVON PARK ESTATES S. B D. ORANGE VILLA MOBILE HOME ESTATES S. B. D.BONNETT CREEK ACRES S. B. D. PLACID LAKES S. B. D.DESOTO CITY S. B. F. D. PLACID LAKES S. B. F. D.HICKORY HILLS S. B. D. RED HILL FARMS IMPROVEMENT DISTRICTHIGHLANDS PARK ESTATES S. B. D. SEBRING ACRES S. B. D.HIGHLANDS PARK S. B. F. D. SEBRING COUNTRY ESTATES S. B. D.HIGHWAY PARK S. B. D. SEBRING HILLS S. B. D.LAKE HAVEN ESTATES S. B. D. SEBRING MANOR S. B. D.LAKE PLACID S. B. F. D. SOMERVALE DOWNS S. B. D.LEISURE LAKES S. B. F. D. THUNDERBIRD ROAD WASTEWATER S. B. D.LORIDA S. B. F. D. VANTAGE POINTE II S. B. D.ORANGE BLOSSOM ESTATES S. B. D. VENUS SPECIAL B. F. D.ORANGE BLOSSOM UNIT 12 S. B. D. WEST SEBRING S. B. F. D.ISTOKPOGA MARSH WATERSHED IMPROVEMENT DISTRICT SUN ‘N LAKE ESTATES AND ACREAGE OF LAKE PLACID—S. B. D. SUN ‘N LAKES OF LAKE PLACID RECREATION DISTRICT HIGHLANDS LAKES SPECIAL TAX DISTRICTCOUNTYWIDE FIRE DISTRICTOAK MANOR AVENUE ROAD PAVING MUNICIPAL SERVICE BENEFIT DISTRICT

1 MEETING CALLED TO ORDER

2 CONSENT AGENDA 2A. Request approval to pay all duly authorized bills June 16, 2020

2B. Request approval of the minutes from the May 5 and 19, 2020 and June 2, 2020Meetings of the Special Districts.050520SPC.pdf051920SPC.pdf060220SPC.pdf

3 ACTION AGENDA

4 PUBLIC HEARING A Resolution of the Board of County Commissioners of Highlands County, Florida, asthe Board of Supervisors of Oak Manor Avenue Road Paving Municipal ServiceBenefit Unit, Relating to the Delivery and Funding of the Road Paving of Oak Manor

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Avenue; Ratifying and Confirming the Initial Assessment Resolution; Determining thatthe Paving of Oak Manor Avenue Provides a Special Benefit to the Properties withinthe Oak Manor Avenue Road Paving Municipal Service Benefit Unit; Establishing theMethod of Assessing Costs associated with Road Paving among the Affected Parcels;Establishing other terms and conditions of the Assessments; Approving theAssessment Roll; Providing the Method of Collection; and Providing an Effective Date.

Joy Cook Carmichael, County Attorney The fiscal impact is approximately $90,000 for paving of the section of Oak Manor withinthe new road paving municipal service benefit unit (MSBU). The County will front 100% ofthe costs. The property owners within the MSBU will repay 50% of the costs, not toexceed $45,000 over a ten (10) year assessment period. The repayment includesprincipal, interest and administrative fees. A new fund (Fund 121) has been created toaccount for the revenues and expenditures of the MSBU.Final Assessment Resolution - 060920.pdf

5 CITIZENS NOT ON THE AGENDA

6 ADJOURN

Any person who decides to appeal any decision made by this Board of County Commissioners ofHighlands County, Florida, in public hearing or meeting is hereby advised that he or she will needa record of the proceedings, and that, for such purpose, he or she may need to ensure that averbatim record of the proceedings is made, which record will include the testimony and evidenceupon which such appeal is to be based.

The Board of County Commissioners of Highlands County, Florida, does not discriminate uponthe basis of any individual's disability status. This non-discrimination policy involves every aspectof the Board's functions, including one's access to, participation, employment or treatment in itsprograms or activities. "Anyone requiring reasonable accommodation as provided for in theAmericans With Disabilities Act or Section 286.26 Florida Statutes should contact HumanResources, ADA Coordinator at: 863-402-6509 (voice), or via Florida Rely Service 711, or bye-mail: hrmanager@highlandsfl.gov.” Requests for CART or interpreter services should be madeas soon as possible but no later than 48 hours in advance to permit coordination of the service.

Please note our new website address: www.highlandsfl.gov/

Any invocation that may be offered before the official start of the Commission meeting shall be thevoluntary offering of a private citizen, to and for the benefit of the Commission. The views orbeliefs expressed by the invocation speaker have not been previously reviewed or approved bythe Commission, and the Commission is not allowed by law to endorse the religious beliefs orviews of this, or any other speaker.

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HIGHLANDS COUNTYCOUNTY COMMISSION AGENDA ITEM

DATE OF ACTION REQUEST: June 16, 2020

PRESENTER:

SUBJECT/TITLE: Request approval to pay all duly authorized bills June 16, 2020

RECOMMENDED ACTION

Move approval to pay all duly authorized bills June 16, 2020

Attachments:

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HIGHLANDS COUNTYCOUNTY COMMISSION AGENDA ITEM

DATE OF ACTION REQUEST: June 16, 2020

PRESENTER:

SUBJECT/TITLE: Request approval of the minutes from the May 5 and 19, 2020 and June 2, 2020Meetings of the Special Districts.

RECOMMENDED ACTION

Move to approve the minutes from the May 5 and 19, 2020 and June 2, 2020 Meetings of the SpecialDistricts.

Attachments: 050520SPC.pdf051920SPC.pdf060220SPC.pdf

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MEETING OF THE SPECIAL DISTRICTS, MAY 5, 2020

1. The meeting was called to order at 11:39 a.m. with the following members present throughvideoconferencing:

Commissioner William R. Handley Commissioner Don Elwell Commissioner James L. Brooks Commissioner Arlene Tuck

Commissioner R. Greg Harris was not present for this meeting.

Also present: Randy Vosburg, County Administrator; Joy Carmichael, County Attorney; Jerome Kaszubowski, Senior Director of Business Services for the Clerk of Courts; and Pamela Gamez, Deputy Clerk.

2. CONSENT AGENDACommissioner Tuck made a motion and Commissioner Brooks seconded the motion, to move to approve theconsent agenda.

Chairman Handley called for public comment. Input was not provided.

Upon roll call, all Commissioners voted aye. The motion carried.

A. Request approval to pay all duly authorized bills May 5, 2020. See Check Report 2020 file.

ORANGE VILLA SBD 118.61 ISTOKPOGA MARSH IMP DIST 14.28 LEISURE LAKES SP TAX FIRE 1,888.42 SEBRING HILLS LIGHT SBD 1,442.78 SUN’N LAKES PLACID RECRE 1,528.40 LAKE HAVEN ESTATES SBD 753.81 HIGHLANDS PARK EST SBD 450.00

3. CITIZENS NOT ON THE AGENDANo further participants.

4. ADJOURNThe meeting was adjourned at 11:42 a.m.

BOOK 2 PAGE 928

050520SPC

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MEETING OF THE SPECIAL DISTRICTS, MAY 19, 2020

1. The meeting was called to order at 1:25 p.m. in the Highlands County Board of County CommissionChambers at 600 S. Commerce Ave., Sebring, Florida, with the following members present:

Commissioner William R. Handley Commissioner Don Elwell Commissioner James L. Brooks Commissioner R. Greg Harris Commissioner Arlene Tuck

Also present: Randy Vosburg, County Administrator; Joy Carmichael, County Attorney; Jerome Kaszubowski, Senior Director of Business Services for the Clerk of Courts; and Pamela Gamez, Deputy Clerk.

2. CONSENT AGENDACommissioner Elwell made a motion and Commissioner Harris seconded the motion, to move to approvethe consent agenda.

Chairman Handley called for public comment. Input was not provided.

Upon roll call, all Commissioners voted aye. The motion carried.

A. Request approval to pay all duly authorized bills May 19, 2020. See Check Report 2020 file.

PLACID LAKES SBD 462.00 AVON PARK ESTATES SBF 6,390.00 HIGHLANDS PARK EST SBD 11.00

B. Request approval of the minutes from the April 7, 2020 and the April 15, 2020 Meetings of theSpecial Districts. See Clerk of Courts website.

3. PUBLIC HEARINGS

A. Resolution of the Board of County Commissioners of Highlands County, Florida, acting in itsrole as the Board of Supervisors of the Sebring Hills Special Benefit District, Specifying theUnit of Measurement for the Assessment; and the Amount of the Assessment; Stating thePurpose of the Assessment; Specifying that the Assessment will be collected for a period ofmore than one year and will continue from year to year, as provided in Section 197.3632(6),Florida Statutes; Adopting a Non-Ad Valorem Assessment Roll for the Sebring Hills SpecialBenefit District; Providing for Conflict; and Providing for an Effective Date.

Sara Albritton, Budget Analyst II/NAV, presented the request. This public hearing was properly advertised and a proof of publication was submitted to the Clerk to become part o f the permanent record.

Commissioner Tuck made a motion and Commissioner Harris seconded the motion, to move to approve the Resolution of the Board of County Commissioners of Highlands County, Florida, acting in its role as the Board of Supervisors of the Sebring Hills Special Benefit District, Specifying the Unit of Measurement for the Assessment; and the Amount of the Assessment; Stating the Purpose of the Assessment; Specifying that the Assessment will be collected for a period of more than one year and will continue from year to year,

BOOK 2 PAGE 929

051920SPC

6

as provided in Section 197.3632(6), Florida Statutes; Adopting a Non-Ad Valorem Assessment Roll for the Sebring Hills Special Benefit District; Providing for Conflict; and Providing for an Eff ective Date. Chairman Handley opened the floor to the public. Input was not provided. Upon roll call, all Commissioners voted aye. The motion carried. See Res. Book 30 Page 182 & SMB 137 Page 50.

B. Resolution of the Board of County Commissioners of Highlands County, Florida, acting in its

role as the Board of Supervisors of the Orange Villa Mobile Home Estates Special Benefit District, Specifying the Unit of Measurement for the Assessment; and the Amount of the Assessment; Stating the Purpose of the Assessment; Specifying that the Assessment will be collected for a period of more than one year and will continue from year to year, as Provided in Section 197.3632(6), Florida Statutes; Adopting a Non-Ad Valorem Assessment Roll for the Orange Villa Mobile Home Estates Special Benefit District; Providing for Conflict; and Providing for an Effective Date.

Sara Albritton, Budget Analyst II/NAV, presented the request. This public hearing was properly advertised and a proof of publication was submitted to the Clerk to become part of the permanent record. Commissioner Tuck made a motion and Commissioner Elwell seconded the motion, to move to approve a Resolution of the Board of County Commissioners of Highlands County, Florida, acting in its role as the Board of Supervisors of the Orange Villa Mobile Home Estates Special Benefit District, Specifying the Unit of Measurement for the Assessment; and the Amount of the Assessment; Stating the Purpose of the Assessment; Specifying that the Assessment will be collected for a period of more than one year and will continue from year to year, as Provided in Section 197.3632(6), Florida Statutes; Adopting a Non -Ad Valorem Assessment Roll for the Orange Villa Mobile Home Estates Special Benefit District; Providing for Conflict; and Providing for an Effective Date. Chairman Handley opened the floor to the public. Input was not provided. Upon roll call, all Commissioners voted aye. The motion carried. See Res. Book 30 Page 183 & SMB 137 Page 51.

4. CITIZENS NOT ON THE AGENDA No further participants.

5. ADJOURN The meeting was adjourned at 1:30 p.m.

BOOK 2 PAGE 930

051920SPC

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MEETING OF THE SPECIAL DISTRICTS, JUNE 2, 2020

1. The meeting was called to order at 12:38 p.m. in the Highlands County Board of County CommissionChambers at 600 S. Commerce Ave., Sebring, Florida, with the following members present:

Commissioner William R. Handley Commissioner Don Elwell Commissioner James L. Brooks Commissioner R. Greg Harris Commissioner Arlene Tuck

Also present: Randy Vosburg, County Administrator; Joy Carmichael, County Attorney; Robert. W. Germaine, Clerk of Courts; and Pamela Gamez, Deputy Clerk.

2. CONSENT AGENDACommissioner Elwell made a motion and Commissioner Harris seconded the motion, to move to approvethe consent agenda.

Upon roll call, all Commissioners voted aye. The motion carried.

A. Request approval to pay all duly authorized bills June 2, 2020. See Check Report 2020 file.

PLACID LAKES SBD 561.77 ISTOKPOGA MARSH IMP DIST 2,488.60 LEISURE LAKES SP TAX FIRE 4,464.00 SUN’N LAKES PLACID RECRE 351.75 LORIDA SB FIRE DISTRICT 14,354.55 HIGHLANDS PARK EST SBD 750.00

3. ACTION AGENDANo further participants.

4. CITIZENS NOT ON THE AGENDA

5. ADJOURNThe meeting was adjourned at 12:39 p.m.

BOOK 2 PAGE 931

060220SPC

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HIGHLANDS COUNTYCOUNTY COMMISSION AGENDA ITEM

DATE OF ACTION REQUEST: June 16, 2020

PRESENTER: Joy Cook Carmichael, County Attorney

SUBJECT/TITLE: A Resolution of the Board of County Commissioners of Highlands County,Florida, as the Board of Supervisors of Oak Manor Avenue Road PavingMunicipal Service Benefit Unit, Relating to the Delivery and Funding of theRoad Paving of Oak Manor Avenue; Ratifying and Confirming the InitialAssessment Resolution; Determining that the Paving of Oak Manor AvenueProvides a Special Benefit to the Properties within the Oak Manor Avenue RoadPaving Municipal Service Benefit Unit; Establishing the Method of AssessingCosts associated with Road Paving among the Affected Parcels; Establishingother terms and conditions of the Assessments; Approving the Assessment Roll;Providing the Method of Collection; and Providing an Effective Date.

STATEMENT OF ISSUE

On April 21, 2020, the Board of County Commissioners of Highlands County, Florida, as the Board of Supervisors ofthe Oak Manor Avenue Road Paving Municipal Service Benefit Unit adopted the Initial Assessment Resolution whichdescribed the road paving services provided by Highlands County, Florida, that provided for the funding thereof throughRoad Paving Assessments and the method of assessing the cost of such services against the benefited parcels locatedwithin the Oak Manor Avenue Road Paving Municipal Service Benefit Unit, established a public hearing to considerimposition of the Road Paving Assessments, directed preparation of the preliminary Assessment Roll and the provisionof the notices required by the Assessment Ordinance. The imposition of Road Paving Assessments for road pavingservices for each Fiscal Year is an equitable and efficient method of allocating and apportioning the cost of road pavingservices among the benefited parcels of Assessed Property. The proposed Final Assessment Resolution establishes themethod of assessing costs associated with road paving services against the benefited parcels located within the OakManor Avenue Road Paving Municipal Benefit Unit and approves the assessment roll for road paving services using thetax bill collection method for the Fiscal Year beginning on October 1, 2020, and thereafter, until paid.

RECOMMENDED ACTION

Move to approve the Resolution of the Board of County Commissioners of Highlands County, Florida, asthe Board of Supervisors of Oak Manor Avenue Road Paving Municipal Service Benefit Unit, Relating tothe Delivery and Funding of the Road Paving of Oak Manor Avenue; Ratifying and Confirming the InitialAssessment Resolution; Determining that the Paving of Oak Manor Avenue Provides a Special Benefit tothe Properties within the Oak Manor Avenue Road Paving Municipal Service Benefit Unit; Establishing theMethod of Assessing Costs associated with Road Paving among the Affected Parcels; Establishing otherterms and conditions of the Assessments; Approving the Assessment Roll; Providing the Method ofCollection; and Providing an Effective Date.

FISCAL IMPACT 9

The fiscal impact is approximately $90,000 for paving of the section of Oak Manor within the new road pavingmunicipal service benefit unit (MSBU). The County will front 100% of the costs. The property owners within theMSBU will repay 50% of the costs, not to exceed $45,000 over a ten (10) year assessment period. The repaymentincludes principal, interest and administrative fees. A new fund (Fund 121) has been created to account for the revenuesand expenditures of the MSBU.

Attachments: Final Assessment Resolution - 060920.pdf

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HIGHLANDS COUNTY, FLORIDA

ROAD PAVING ASSESSMENT FINAL ASSESSMENT

RESOLUTION

Adopted June 16, 2020

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RESOLUTION NO. 19-20-___

A RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS OF HIGHLANDS COUNTY, FLORIDA, AS THE BOARD OF SUPERVISORS OF OAK MANOR AVENUE ROAD PAVING MUNICIPAL SERVICE BENEFIT UNIT, RELATING TO THE DELIVERY AND FUNDING OF THE ROAD PAVING OF OAK MANOR AVENUE; RATIFYING AND CONFIRMING THE INITIAL ASSESSMENT RESOLUTION; DETERMINING THAT THE PAVING OF OAK MANOR AVENUE PROVIDES A SPECIAL BENEFIT TO THE PROPERTIES WITHIN THE OAK MANOR AVENUE ROAD PAVING MUNICIPAL SERVICE BENEFIT UNIT; ESTABLISHING THE METHOD OF ASSESSING COSTS ASSOCIATED WITH ROAD PAVING AMONG THE AFFECTED PARCELS; ESTABLISHING OTHER TERMS AND CONDITIONS OF THE ASSESSMENTS; APPROVING THE ASSESSMENT ROLL; PROVIDING THE METHOD OF COLLECTION; AND PROVIDING AN EFFECTIVE DATE.

BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF

HIGHLANDS COUNTY, FLORIDA, AS THE BOARD OF SUPERVISORS OF THE OAK MANOR AVENUE ROAD PAVING MUNICIPAL SERVICE BENEFIT UNIT, AS FOLLOWS: SECTION 1. AUTHORITY. This Resolution of the Board of County Commissioners of

Highlands County, Florida, as the Board of Supervisors of Oak Manor Avenue Road

Paving Municipal Service Benefit Unit is adopted pursuant to County Ordinance Nos. 18-

19-12 and 19-20-06, Resolution No. 19-20-85, Sections 125.01 and 197.3632, Florida

Statutes, Section I of Article VIII of the Constitution of the State of Florida, and other

applicable provisions of law.

SECTION 2. DEFINITIONS. This Resolution is the Final Assessment Resolution as

defined in County Ordinance No. 19-20-06, the Assessment Ordinance. All capitalized

words and terms in this Resolution shall have the meanings defined in the

Assessment Ordinance and the Initial Assessment Resolution.

SECTION 3. FINDINGS. It is hereby ascertained, determined and declared as

follows:

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(A) On April 21, 2020, the Supervisors adopted the Initial Assessment

Resolution which described the road paving service provided by Highlands County,

Florida, that provided for the funding thereof through Road Paving Assessments and

the method of assessing the cost of such services against the affected parcels

located within the boundaries of the Oak Manor Avenue Road Paving Municipal Service

Benefit Unit (the “Oak Manor MSBU”) that will be specifically benefited thereby;

established a public hearing to consider imposition of the Oak Manor MSBU

Assessments; directed preparation of the preliminary Assessment Roll; and the

provision of the notices required by the Assessment Ordinance.

(B) Pursuant to Section 9-316.6. of the Assessment Ordinance, the

Supervisors are required to confirm, modify or repeal the Initial Assessment Resolution,

with such amendments as the Supervisors deem appropriate, after hearing concerns

and receiving comments or objections of interested parties.

(C) The Assessment Roll for Road Paving Assessments has heretofore been

filed at the offices of the County Administrator, 600 South Commerce Avenue, Sebring,

Florida 33870, and made available for public inspection.

(D) As required by the terms of the Assessment Ordinance and the Initial

Assessment Resolution, notice of a public hearing has been published and mailed to

each affected property owner notifying such property owner of the opportunity to be

heard. The proof of publication and an affidavit of mailing are attached hereto as

Appendices A and B, respectively.

(E) A public hearing has been duly held and comments and objections of all

interested persons have been heard and considered as required by law.

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(F) The Assessments contemplated hereunder will be imposed by the

Supervisors, not the Property Appraiser or Tax Collector. Any activity of the Property

Appraiser or Tax Collector under the provisions of this Resolution shall be construed

solely as ministerial.

(G) The Tax Parcels described in the Assessment Roll are hereby found to

be specially benefited by the provision of road paving assessments.

SECTION 4. LEGISLATIVE DETERMINATIONS OF SPECIAL BENEFIT. It is

hereby ascertained and declared that the road paving services provide a special benefit

to property because road paving services possess a logical relationship to the use and

enjoyment of property.

SECTION 5. ROAD PAVING ASSESSMENTS; VALIDATION OF THE

INITIAL ASSESSMENT RESOLUTION.

FINDINGS.

It is hereby ascertained, determined and declared as follows:

(A) The Board of County Commissioners of Highlands County, Florida, has

enacted Ordinance No. 18-19-12 to provide for the creation of the Oak Manor Avenue

Road Paving Municipal Service Benefit Unit and authorize the imposition of Assessments

to fund the paving of Oak Manor Avenue.

(B) The paving of Oak Manor Avenue will improve access to all real property

located within the Benefit Unit, thereby providing a special benefit to such real property.

(C) Due to the configuration and relative size of the individual parcels, the

measurement of the road frontage of each Tax Parcel on Oak Manor Avenue is the most

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fair and equitable method of allocating, among Tax Parcels located within the Benefit

Unit, the costs for material, labor, and services related to the paving of Oak Manor Avenue

(“Cost”).

(D) The use of road frontage is a statutorily and judicially approved method of

allocating the Cost related to the Assessments.

(E) The Board hereby finds and determines that the Assessments to be

imposed in accordance with this Resolution provide an equitable method of funding the

road paving by fairly and reasonably allocating the Cost to the affected Tax Parcels.

(F) The Board hereby finds and determines that the Assessment to be imposed

in accordance with this Resolution provides an equitable method of funding the road

paving by fairly and reasonably allocating the Cost to the benefited Tax Parcels.

SECTION 6. IMPOSITION OF ASSESSMENTS. Road Paving Assessments shall

be imposed against property located within the Oak Manor Avenue Municipal

Service Benefit Unit, the annual amount of which shall be computed for each Tax

Parcel in accordance with Section 11 of this Final Assessment Resolution. When

imposed, the Road Paving Assessment for each Fiscal Year shall constitute a lien

upon Assessed Property equal in rank and dignity with the liens of all state, county,

district or municipal taxes and other non-ad valorem assessments until paid, as

provided in the Assessment Ordinance.

SECTION 7. APPORTIONMENT.

(A) The costs associated with the paving of Oak Manor Avenue shall be

allocated among all Tax Parcels hereunder as set forth in this Resolution, subject

to funding the costs allocated to exempt Institutional and Government Property by

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the Board of County Commissioners in its 2020-2021 county budget and the

budget of each fiscal year hereafter.

(B) The amount of the annual Road Paving Assessment imposed against

Assessed Property may include a pro rata share of the costs and expenses

associated with collection and administration of the Road Paving Assessments

each year.

(C) It is hereby ascertained, determined, and declared that the method

of determining the Road Paving Assessments as set forth in this Initial Assessment

Resolution is a fair and reasonable method of apportioning the Road Paving

Assessed Cost among Assessed Property.

SECTION 8. APPLICATION OF ASSESSMENT PROCEEDS. Proceeds derived

by the Oak Manor Avenue Municipal Service Benefit Unit from the Road Paving

Assessments shall be utilized for the paving of Oak Manor Avenue. In the event that

any fund balance remains at the end of the 2020-2021 Fiscal Year or any year

thereafter, that balance shall be carried forward and used only to fund expenses

related to the Oak Manor Avenue Municipal Service Benefit Unit.

SECTION 9. COLLECTION OF ASSESSMENTS. Road Paving Assessments for

the 2020-21 Fiscal Year and each year thereafter, shall be collected pursuant to the

Uniform Assessment Collection Act as provided in Section 3.01 of the Assessment

Ordinance, unless otherwise determined by the Supervisors.

SECTION 10. EXEMPTIONS.

(A) Tax Parcels assigned the following Florida Department of Revenue

codes by the Property Appraiser are not subject to the Road Paving

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Assessment contemplated hereunder; provided, however, that: (1)

those parcels are exempt from Ad Valorem taxes; and (2) the costs

associated with the exemption of such Tax Parcels shall be funded

through other legally available revenues of the Oak Manor Avenue

Municipal Service Benefit Unit and not through Road Paving

Assessments imposed hereunder.

(1) 76- Cemetery/ Mortuary

(2) 80 - Vacant Governmental

(3) 82 - Forest/Park/Recreational

(4) 83 - Public Schools

(5) 84 – Colleges

(6) 86 - County

(7) 87 - State

(8) 88 - Federal

(9) 89 - Municipal

(10) 94 - Rights-Of-Way

(11) 95 - Rivers, Lakes, Submerged Land

(12) 96 - Wasteland/Marsh

(13) 97 - Outdoor Recreational

(B) Tax Parcel classifications indicative of special designations used by the

Property Appraiser for recordkeeping purposes which do not represent

actual or assessable Tax Parcels are not subject to the Road Paving

Assessments contemplated hereunder, e.g. header records. 17

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(C) Notwithstanding anything herein to the contrary, the Supervisors

reserve the right and ability in the future to impose Road Paving

Assessments against Tax Parcels determined to be exempt hereunder

to the extent permitted by law or otherwise, in the event required or

directed to do so by a court of competent jurisdiction.

SECTION 11. ROAD PAVING ASSESSMENTS; LIEN OF ASSESSMENTS.

The estimated Road Paving Assessed Cost to be recovered through Road Paving

Assessments for the Fiscal Year commencing October 1, 2020, is $4,500.52. The

Road Paving Assessed Cost will be funded through the imposition of Road Paving

Assessments, as provided herein.

(A) Such Road Paving Assessed Cost will be funded through the imposition

of Road Paving Assessments as provided herein.

(B) Accordingly, a Road Paving Assessment in the amounts shown on the

table below, is hereby levied and imposed against each benefited Tax Parcel described

in the Assessment Roll for the Fiscal Year 2019-20, and each year thereafter, for a

period of ten years:

Category Unit (Linear Feet of Road Frontage)

FY 20-21 Rate Per Unit, and each fiscal year thereafter for a period of ten years

County Maintained Road Frontage (number of units for the affected Tax Parcel)

$1.4631

Non-County Maintained Road Frontage

(number of units for the affected Tax Parcel)

$6.448

(C) The Road Paving Assessment 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

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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 of this Final Assessment

Resolution and shall attach to the property on such date of adoption.

SECTION 12. APPROVAL OF ASSESSMENT ROLL. The Assessment Roll,

which is on file with the County Administrator and incorporated herein by reference, is

hereby approved.

SECTION 13. EFFECT OF FINAL ASSESSMENT RESOLUTION. The adoption

of this Final Assessment Resolution shall be the final adjudication of the issues presented

herein and in the Initial Assessment Resolution, including, but not limited to, the

determination of special benefit and fair apportionment to the Assessed Property; the

method of apportionment and assessment; the initial Assessment Roll; and the levy

and lien of the Road Paving Assessments unless proper steps are initiated in a court

of competent jurisdiction to secure relief within twenty (20) days from the date of the

Board of County Commissioners’ adoption of this Final Assessment Resolution.

SECTION 14. EFFECTIVE DATE. This Final Assessment Resolution shall take

effect immediately upon its passage and adoption.

PASSED, ADOPTED AND APPROVED this ____ day of __________, 2020

BOARD OF COUNTY COMMISSIONERS OF HIGHLANDS COUNTY, FLORIDA, AS THE BOARD OF SUPERVISORS OF THE OAK MANOR AVENUE ROAD PAVING MUNICIPAL SERVICE BENEFIT UNIT

By: _________________________________

William R. Handley, Chairman ATTEST: By: _____________________________ Robert W. Germaine, Clerk

G:\COUNTY\RESOLUTIONS\Oak Manor\Final Assessment Resolution - 060920.docx

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APPENDIX APROOF OF PUBLICATION

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ROAD PAVING ASSESSMENT AFFIDAVIT OF MAILING

STATE OF FLORIDA COUNTY OF HIGHLANDS

BEFORE ME, the undersigned authority, personally appeared Sarah Albritton who after being duly sworn, deposes and says:

1. I, Sarah Albritton, have been designated by the County Administrator ofHighlands County, Florida, to mail the notices required by Section 2.04 of Resolution 17-18-60 adopted by the Board of County Commissioners of Highlands County, Florida, on April 21, 2020.

2. On or before May 21, 2020, I facilitated and directed the mailing of, a notice inaccordance with Section 2.05 of Resolution 19-20-85 (the Initial Assessment Resolution”) and Section 9-316.5 of County Ordinance 19-20-85, to each owner of each parcel of property subject to the Oak Manor Avenue Road Paving for the purpose of the levy and collection of non-ad valorem taxes.

AFFIANT FURTHER SAYETH NAUGHT

Sarah Albritton

The foregoing instrument was acknowledged before me by means of [ ] physical presence or [ ] online notarization, this ___ day of June, 2020, by Sarah Albritton, who is personally known to me or who has produced ______________ as identification and who did not take an oath.

____________________________________ Print Name: ____________________________ Notary Public, State of Florida My Commission Expires: _________________

G:\COUNTY\RESOLUTIONS\Oak Manor\AFFIDAVIT OF MAILING.docx

APPENDIX B

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