HomeMy WebLinkAboutResolution No. 864-25 Non-Ad Valorem Assessment for a Stormwater UtilityRESOLUTION NO. 864-25
NOTICE OF INTENT TO USE UNIFORM METHOD OF COLLECTING
NON-AD VALOREM ASSESSMENT FOR A STORMWATER UTILITY
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
ZEPHYRHILLS, FLORIDA, EXPRESSING ITS INTENT TO USE
THE UNIFORM METHOD FOR THE LEVY, COLLECTION, AND
ENFORCEMENT OF NON-AD VALOREM ASSESSMENT
PROVIDED FOR IN CHAPTER 197, FLORIDA STATUTES,
SECTION 197.3632, FOR A STORMWATER UTILITY FEE TO BE
LEVIED FOR OPERATION AND MAINTENANCE OF THE CITY'S
STORMWATER CONVEYANCE SYSTEM, CAPITAL PROJECTS
RELATED TO STORMWATER DRAINAGE AND RESILIENCY;
PROVIDING THAT THE NON-AD VALOREM ASSESSMENT
SHALL BE INLCUDED IN THE COMBINED NOTICE FOR AD
VALOREM TAXES AND NON-AD VALOREM ASSESSMENTS
PROVIDED IN CHPATER 197, FLORIDA STATUTES, SECTION
197.3635; PROVIDING THAT THE NON-AD VALOREM
ASSESSMENT SHALL BE COLLECTED IN THE SAME MANNER
AS AD VALOREM TAXES; PROVIDING THAT THIS NON-AD
VALOREM ASSESMENT IS NEEDED IN ORDER TO MAINTAIN
STORMWATER DRAINAGE SYSTEMS THAT SERVICE THE
CITY OF ZEPHYRHILLS AND TO FUND ADDITIONAL
CAPITAL IMPROVEMENT PROJECTS TO BE DETERMINED
BY THE CITY COUNCIL RELATED TO STORMWATER
DRAINAGE AND RESILIENCY; PROVIDING FOR THE LEGAL
D SCRIPTION OF THE CORPORATE LIMITS OF THE CITY OF
ZEPHYHILLS WHICH SHALL BE SUBJECT TO THE NON-
ADVALOREM LEVY; PROVIDING THAT THE PUBLIC
HEARING ON THIS RESOLUTION WAS DULY ADVERTISED;
PROVIDING THAT THE CLERK OF THE CITY OF
ZEPHYHILLS SHALL MAIL CERTFIED COPIES OF THIS
RESOLUTION; AND PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, pursuant to the authority set forth in Chapter 166, Florida Statutes,
Section 166.021, and Section 2 (b), Article VII, of the Constitution of the State of Florida,
municipalities have the governmental, corporate, and proprietary power to conduct
unicipal government, perform municipal functions, and render municipal services and
may exercise any power for municipal purposes, except as expressly prohibited by law,
and
WHEREAS, such statutory and constitutional authorization includes the ability
to levy a special assessment for the operation and maintenance of the stonnwater
conveyance system within the corporate limits of the City ofZephyrhills; and
WHEREAS, Chapter 197, Florida Statutes, Section 197.3632, sets forth the
required procedure to be followed by a local government to use the unifonn method of
levying, collecting, and enforcing non-ad valorem assessments; and
WHEREAS, the City Council held a public hearing on this Resolution on
December 8. 2025. after advertising in the Tampa Bay Times for four (4) consecutive
weeks as required by Chapter 197, Florida Statutes, Section 197.3632 (3)(a); and
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE
CITY OF ZEPHYHILLS, FLORIDA THAT:
Section 1. Intent to Use Uniform Method. The City Council of the City of
Zephyrhills intends to use the uniform method for the levy, collection, and enforcement
ofnon-ad valorem assessments for a stormwater utility fee within the corporate limits of
the City of Zephyrhills, pursuant to Chapter 197, Florida Statutes, Section 197.3632 and
197.3635
Section 2. Need for Levy. The levy of non-ad valorem assessment for the
stormwater utility fee is necessary in order to maintain and improve a comprehensive,
coordinated, economical, and efficient stormwater drainage infrastructure system that
services the City ofZephyrhills.
Section 3. Legal Description of Area Subject to Levy. The incorporated area of
the City of Zephyrhills shall be subject to the levy and collection of the non-ad valorem
assessment as legally described in n Title I, Chapter 1, Section 11.0 of the City of
Zephyrhills, Florida Charter and as changed in the manner prescribed by law following
the effecting date of such Charter.
Section 4. Combined Notice for Ad Valorem Taxes and Non-Ad Valorem
Assessments. The non-ad valorem assessment that shall be levied using the uniform
method provided for in Chapter 197, Florida Statutes, Section 197.3632, shall be included
in the combined notice for ad valorem taxes and non-ad valorem assessments proved for
in Chapter 197, Florida Statutes, Section 197.3635.
Section 5. Non-Ad Valorem Assessment Subject to Collection Procedures for
Ad Valorem Taxes. The non-ad valorem assessment collection pursuant to Chapter 197,
Florida Statutes, Section 197.3632, shall be subject to the collection procedures provided
for in Chapter 197, Florida Statutes, for ad valorem taxes and includes discount for early
payment, prepayment by installment method, deferred payments, penalty for delinquent
payment, and sale of tax certificates and tax deeds for nonpayment.
Section 6. Public Hearing on Non-Ad Valorem Assessment RoU. The City
Council shall adopt a non-ad valorem assessment roll of the property to be assessed
within the corporate limits of the City of Zephyrhills at a public hearing held between
January 1, 2026, and September 15,2026.
Section 7. Copy of Resolution. The Clerk of the City of Zephyrhills is hereby
directed to mail a certified copy of this Resolution by United States mail to the Pasco
County Property Appraiser, the Pasco County Tax Collector, and the State of Florida
Department of Revenue by January 10, 2026.
^^pfi<ai;8», Effective Date. This Resolution shall become effective upon adoption.
The.^^going'&esjblutiQd^Q. 864-25 was passed in an open and regular meeting of the City
Cosu^ofth^ Cit^ ^ephyrhills, Florida, on this 8th day of December, 2025.
Attest: ..^s
^K;te^dq-QUifiQn?s^£;ity Clerk
/^
oil PresidentCharles E. Proctor, C
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The foreg6ing;Rp61ution No. 862-25 was approved by me this 8th day of December, 2025.
Me onie Bahr Monson, Mayor
Approved as to legal form and legal content
for the sole reliance of the City ofZephyrhills
/^
Matthew E. Maggard, Attorney