HomeMy WebLinkAbout10-095CITY OF LAKEVILLE
Resolution No. 10 -95
RESOLUTION IMPOSING A SERVICE CHARGE
FOR SPECIAL SERVICE DISTRICT NO. 1 FOR TAXES PAYABLE 2011
BE IT RESOLVED by the City Council 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'.
2.02. Nature and character of Special Services — Budget. There is hereby approved a
budget for Special Service District fiscal year beginning July 1, 2011 through June
30, 2012 as specified on Exhibit "C" a copy of which is attached hereto.
2.03. Multi -year Service Charge The Service Charge imposed by this resolution is a
charge for more than one year. The Service Charge will remain in effect through
and including the year 2011 for taxes payable in said year.
2.04. 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. 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.
For taxes payable in 2011, the proposed Service Charge will be $27,535.00.
2.05. 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.
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 properly or
net tax capacity shall be determined without regard to captured or original net tax
capacity under Minnesota Statutes, Section 473F.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. Recording
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.
2
ADOPTED by the City Council of Lakeville, Minnesota this 15th day of November 2010.
CITY OF LAKEVILLE
C - "V
ATTEST:
Charlene Friedges, City Clerk
Exhibit C
Revenues - service charizes
Special Service District Budget
Actuals Adopted
Proposed
Fiscal Fiscal Fiscal
Fiscal
Year Year Year
Year
Ended Ended Ended
Ended
June. 2009 June, 2010 June, 2011 June, 2012
Current Levy collected
27,526
27,905
27,500
27,535
Other revenues
3,908
2,806
4,000
4,000
Net service charges
31,433
30,711
31,500
31,535
Expenditures
Executive Director
9,688
11,415
9,700
11,250
Postage
46
172
126
150
Office supplies
202
775
500
500
Professional fees
245
599
265
265
Electrical at Pioneer Pk
2,345
-
-
Meeting expenses
123
234
200
225
Website
144
233
150
300
Flower Pots
2,333
2,855
2,500
2,750
Brochures /marketing
2,379
2,595
3,000
3,000
Iron man
3,616
2,926
4,000
4,000
Wednesday on Main
4,214
2,585
4,500
4,500
Pan- O -Prog
500
800
500
500
Easter
-
13
Harvest Festival
2,638
2,459
1,500
-
Holiday on Main
5,931
5,122
5,500
5,500
Promotional Events
1,950
5,394
-
Less Reimbursement
(1,322)
(4,738)
-
County assessment fee
158
130
150
150
Total expenditures
35,190
33,569
32,591
33,090
Net change
(3,757)
(2,858)
(1,091)
(1,555)
Balance - Beginning
30,646
26,889
26,994
22,940
Balance - Ending
26,889
24,031
25,903
21,385