HomeMy WebLinkAbout19-139CITY OF LAKEVILLE
RESOLUTION NO. 19- 139
RESOLUTION IMPOSING A SERVICE CHARGE FOR SPECIAL SERVICE
DISTRICT NO.1 FOR TAXES PAYABLE 2020
BE IT RESOLVED by the City Council of the City of Lakeville, Minnesota, as follows:
SECTION 1. Recitals: Findings
1.01. Pursuant to Ordinance No. 631, the City created a special service district for
certain property located adjacent to Holyoke, Holt, and Howland Avenues from
202nd Street West on the north to 210th Street West on the south. The specific
properties included within this land area (the "District") are identified on Exhibit
"A" attached hereto.
1.02. Notice of a public hearing has been given and a public hearing has been held.
SECTION 2. Imposition of Service Charge
2.01. Amount of Service Charge. There is hereby imposed a service charge in the
amount and against the properties specified on Exhibits "A" and "B", attached
hereto (the "Service Charge"). For taxes payable in 2020, the Service Charge will
be $0.00.
2.02. Nature and character of Special Services - Budget There is hereby approved a
budget for Special Service District fiscal year beginning July 1, 2020 through June
30, 2021 as specified on Exhibit "C" a copy of which is attached hereto.
2.03. Calculation of Service Charge. The Service Charge shall be calculated as a
percentage of the net tax capacity of the taxable property located in the Special
Service District. If a service chard is imposed, the minimum charge levied against
a property owner shall be $100.00 and the maximum charge shall be $6,000.00
per property owner. If the charge that would otherwise be imposed on a
property owner is greater than the maximum allowable charge, the overage shall
be redistributed against the other parcels in the District based upon net tax
capacity. If the charge that would otherwise be imposed on a property owner is
less than the $100.00 minimum charge, the charge against other parcels in the
District shall be reduced based on net tax capacity.
2.04. Distribution of Total Service Charge. The distribution of the total Service Charge
among properties within the District and subject to the Service Charge may vary
and shall be recalculated pursuant to the formula specified in Section 2.03 if and
to the extent that (i) commercial/industrial property tax classification rates
increase or decrease based on action by the Minnesota legislature; or (ii) the net
tax capacity of a parcel increases or decreases based on changes in the assessed
value of the parcel attributable to improvements or changes made to the
property, or (iii) a parcel increases or decreases in size by acquisition or sale.
2.05. Effective Date. The effective date of the Service Charge will be January 1, 2020.
SECTION 3. Collection of Service Charges
3.01. Collection. The Service Charges shall be payable and collected at the same time
and in the same manner as provided for payment and collection of ad valorem
taxes. For purposes of determining the appropriate tax rate, taxable property or
net tax capacity shall be determined without regard to captured or original net
tax capacity under Minnesota Statutes, Section 47317.08.
3.02. Penalty and Interest. Service Charges made payable in the same manner as
provided for payment and collection of ad valorem taxes, if not paid on or before
the applicable due date, shall be subject to the same penalty and interest as in
the case of ad valorem tax amounts not paid by the respective date.
3.03. Due Date. The due date for the Service Charge payable in the same manner as ad
valorem taxes is the due date given in law for the real or personal property tax
for the property on which the service charge is imposed. Services Charges
imposed on net tax capacity which are to become payable in the following year
must be certified to the County Auditor by the date provided in Minnesota
Statutes, Section 429.061, Subd. 3 for annual certification of special assessment
installments.
SECTION 4. Revenue Surplus
To the extent that the total of Services Charges collected exceed the cost of
services rendered within the District, at the election of the City, either: (i) such
excess amount shall be held as a reserve to pay the cost of future services
provided under this resolution; or (ii) the next ensuing year's levy of taxes and
service charges shall be decreased by a corresponding amount.
SECTION S. Record'
The City may record this Resolution against parcels located within the District
and subject to the Service Charge for the purpose of providing notice of the
Service Charge to prospective purchasers of such parcels.
ADOPTED by the Lakeville City Council this 4th day of November 2019.
Y
Charlene Friedges, City Ci
2
Douglas P. Anderson, Mayor
Exhibit A
Map of Proposed Special Service District No. 1
3
EXHIBIT B
SPECIAL SERVICE DISTRICT- DOWNTOWN
PROPOSED SPECIAL SERVICE CHARGE ALLOCATION
EXHIBIT C
5
Actual
Budget
Estimate
Proposed
R scal Year
Fiscal Year
Fiscal Year
Fiscal Year
Ended
Ended
Ended
Ended
June, 2019
June. 2020
June, 2020
June, 2021
Pevenues- service charaes
Current Levy collected
$ 13,661
$ -
$ -
$ -
Expenditures
Contractual services
2,050
7,000
-
-
Lakeville Chamber dues
165
-
280
280
Pbstage/PO box rental
-
155
-
-
Bank charges
50
60
8
-
Website
189
870
870
900
Rower pots
2,750
2,700
2,700
2,700
Brochurestmarketing/advertising
659
939
5,580
5,580
Events:
Trick or Treat
134
200
200
200
Hol iday on Main
2,868
5,000
5,000
5,000
Retail com m i ttee events
48
-
-
-
County assessment fee
175
171
-
-
Total expenditures
9,088
17,095
14,638
14,660
Net change
4,573
(17,095)
(14,638)
(14,660)
Balance - beginning
29,515
28,675
34,088
19,450
dance -ending
$ 34,088
$ 11,580
$ 19,450
$ 4,790
5