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HomeMy WebLinkAboutR-96-0780J-96-1169 10/24/96 RESOLUTION NO. 49 _ 7 8 0 A RESOLUTION DIRECTING THE CITY MANAGER TO RELEASE THE NOTICE OF LIEN DATED FEBRUARY 28, 1989, AND RECORDED MARCH 7, 1989, IN OFFICIAL RECORDS BOOK 14021, AT PAGE 1912, OF THE PUBLIC RECORDS OF DADE COUNTY, FLORIDA; FURTHER DIRECTING THE CITY MANAGER TO REQUEST THAT THE METROPOLITAN DADE COUNTY TAX COLLECTOR CANCEL LIEN CERTIFICATE NO. 90-1.001795-02, PERTAINING TO THE REAL PROPERTY DESCRIBED AS LOTS 11 AND 12, BLOCK 1, WEAVER'S FIRST ADDITION, PLAT BOOK 41, AT PAGE 37, OF THE PUBLIC RECORDS OF DADE COUNTY, FLORIDA, FOLIO NO. 01-3125-044-0080, UPON THE CITY'S RECEIPT OF TWELVE THOUSAND DOLLARS ($12,000.00) FROM DADE FOREIGN TRADE ZONE, INC., TENDERED IN CONSIDERATION OF SAID RELEASE AND CANCELLATION. WHEREAS, on or about February 28, 1989, the City of Miami Building and Zoning Department issued a Notice of Lien (hereinafter "Lien") which was recorded on March 7, 1989, in Official Records Book 14021, at Page 1912, of the Public Records of Dade County, Florida, under File No. 89RO78419 as to the real property legally described as Lots 11 and 12, Block I., Weaver's First Addition, Plat Book 41, at Page 37, of the Public Records E of Dade County, Florida, Folio No. 01-3125-044-0080; and i WHEREAS, Lien Certificate No. 90-1001795-02 (hereinafter f "Certificate") was issued on or about June 1, 1991, and set for sale, but due to the lack of bidders for the Certificate, the ? City of Miami, Florida, currently holds the Certificate; and CITY COMMISSION MEETING OF O C T 2 4 1996 (� Resolution � No. 96— 9 O WHEREAS, on or about August 8, 1995, the City of Miami Planning, Building and Zoning Department issued a Certificate Canceling Final Order Notice of Lien as to that certain Notice of Lien dated February 28, 1989, and recorded March 7, 1989, as described above; and i WHEREAS, the City Commission is desirous of releasing the Lien and canceling the Certificate in exchange for payment of Twelve Thousand Dollars ($12,000.00) from Dade Foreign Trade Zone, Inc.; �• E NOW, THEREFORE, BE IT RESOLVED BY THE COMMISSION OF THE CITY OF MIAMI, FLORIDA: Section 1. The recitals and findings contained in the i Preamble to this Resolution are hereby adopted by reference ; thereto and incorporated herein as if fully set forth in this Section. Section 2. The City Manager is hereby directed to release the Notice of Lien dated February 8, 1989, and recorded March 7, 1989, in Official Records Book 14021, at Page 1912, of the Public Records of Dade County, Florida, and is further hereby directed to request that the Metropolitan Dade County Tax Collector cancel Lien Certificate No. 90-01001795-02, pertaining to the real property legally described as Lots 11 and 12, Block 1, Weaver's First Addition, Plat Book 41, at Page 37, of the Public Records of Dade County, Florida, Folio No. 01-3125-044-0080, upon the City's receipt of Twelve Thousand Dollars ($12,000.00) to be tendered by Dade Foreign Trade Zone, Inc. in Consideration for Said release and cancellation. - 2 - Section 3. This Resolution shall become effective immediately upon its adoption. PASSED AND ADOPTED this 24th day of October-, 1996. .01 -CAROLLO, MAYOR ATTEST: . WALTER . ,.r+ OE f CITY CLERK i j PREPARED AND APPROVED BY: _ t LINDA KELLY KEARSO ASSISTANT CITY ATTORNEY APPROVED AS TO FORM AND CORRECTNESS: i A. INN 6 O S, III CITY AT EY LKK/BSS/W1201 t E f( { f� E - 3 i 96-- 780 l CITY OF MIAMI, FLORIDA INTER -OFFICE MEMORANDUM FAM 0c;. 11. 1996t 10:!1AM CITY ATTORNEYS OFFICE MIAt1, FL CITY OF MIA,MI. FLORIDA INTER -OFFICE MEMORANDUM N a, 4127 P. 2i 14 ;O Christina Cuervo OATS September 23, 1996 FiLE Assistant City ?Manager Sua;ECT Wynwood Foreign Trade Zone Lien Certificate FRcm Linda Ke earson REFERENCES Address: 333 N.W. 22 Lane Assistantl City Attorney Case Into. 91-55473 ENCLOSURES. Pursuant to our conversation of September 20, 1996 regarding the abovereferenced matter, the fallowing is a brief synopsis of events pertaining thereto: 1. On, March 7, 1989, the City of 1Mianai recorded a Notice of Lien for the demolition of the above referenced property ("Property") which was recorded in ORB 1402.1 at Page 1912 The underlying lien was valued at $55,750.10. 2. On May 18, 1991, The City auctioned this lien at a public sale held by Metro -Dade Colony pursuant to Sec_ 18-34 of the City of Miami Code and Sec. 197.363, Florida Statutes. (See Composite Attachment "A") There were no buyers at the sale, therefore, a Lien Certificate was issued in the name of the City ("Lien Certificate"). The current amount of the Lierr Certificate is $142,325.79, The Lien Certificate is reflected in the tax bill for the Propel issued by the. Tax Collector's office. (See Attachment'S") 3. : On December 19, 1991, the State Bank of India filed a foreclosure action against the Properry;and warned the City as a defendant based upon the recorded Lien. Upon receipt of the foreclos='latasonly tthis Office requested from the Finance Department a lien search and was advisede a Iieri ii the amount of $309:00 due and owing can the Property. Accordingly, in response to the foreclosure complaint, this Office asserted only the superiority of the $309.00lien. (This lice was recently advised by the Finance Depart c tt that its response to our inquiryfor outstanding liens was based upon the Finance Department's long-standing procedure that owe a lien becomes alien certificate, the amount of the underlying lien is removed from accounts receivable and placed in a reserve account. Furthermore, the Finance Department no longer references the fiend property inasmuch as the records pertaining to the lien may be obtained directly from the Tax Collector's Office. Additionally, said liens are converted to lien certificates to be copected under Chapter 197, Florida Statutes). 4. On July 7, 1992 the court entered a Final: Judgment in the foreclosure action extinguishing the Lien. (However, it is the opinion of this Office that the Lien Certificate remained in full force and effect.) 780 Oct. 11. 11996 . 10., 11AM TY kT":1F.N3' 0,'1 F ir"E MT,AM', rc 1J9. 41 c" 1, 3; 1? , 5. On August 15, 1995, pursuant to a directive from the Finance Department, the Department of Building and Zoning issued a Certificate Canceling ]Final Order Notice of Lien, which was recorded at ORB 16894 at Page 1309. (See Attachment "C") According to the Finance Department, as a matter of course, such a directive is always given once a lien certificate is issued. 6. On August 20, 1996, this Office was contacted by Lynn Dowell with the Law Office of Fieldstone, Lester & Shear, attorney for Dade Foreign Trade Zone, Inc., requesting verification that the lien on the tax bill was the same as the 1989 Lien. This Office contacted the Finance Department for such verification and received an affirmative response. Subsequent to said inquiry, on August 22, 1996, the Finance Department wrote a letter to the Tax Collector canceling the Lien Certificate. (See Attachment "D") However, before the cancellation occurred, the Finance Department rescinded its directive. 7. Since the Lien Certificate was not canceled, DFTZ, through its attorneys, PaW Lester and Robert Sondak, has raised several issues with the City, claiming, amongst other things that: a. According to Kenneth Bloom, the attorney who represented the State Bank of India in the foreclosure action, the Lien Certificate had been extinguished by virtue of the foreclosure of the Lien; b. A title policy on the Property was issued in reliance upon the aforementioned Notice of Certificate Canceling Final Order Notice of Lien; C. If DFTZ is unable to record the plat for the Wynwood Foreign Trade Zone on or before September 30, 1996 its consttuction financing would be in jeopardy, and d. The loss of the construction fimcing would result in the loss of the HUD Section 108 Wan; therefore, the City would be in breach of the Settlement Agreement with DFTZ. i Since} on or about September 9, 1996, this Office has had several meetings and/or conversations with personnel from the Finance Department (i.e. Ditpakray Parelch, Pete Chircut, and Debra Maye) and attorneys representing various interest in this matter, in an effort to provide the City with legal assistance in determining the appropriate course of action for the City to pursue. Accordingly, based on the foregoing, the following legal analysis is provided for your consideration. The City, by virtue of Sec.18-34 of the City of hdiami Code has adopted Chapter 197 of the Florida Statutes as a method for collecting local improvement assessment liens (i.e. demolition Hens) otherwise known as special assessment liens. Chapter 197 provides for a method of issuing tax/lien certificates for unpaid real estate and special assessment liens, to wit: 96 780 - Oct, 11, 1995 , 10 i2AM . CITY ATTORNEi'S OFFICE MIAMI, FL No, 4127 P. 4/14 1. In the event a delinquent lien is not timely paid, a public auction is held to sell said Hens. Z. Should there be no third party buyer, a certificate is issued in the municipality's name. 3. Once the lien certificate has been issued, the applicable provisions of Sec. 197.443, Florida Statutes state in pertinent part, it may be canceled under the following circumstances: a The certificate evidencing the sale is void because the lien on the land has been paid; b. An error of commission or omission has occurred which invalidates the sale- C. The circuit court has voided the certificate by a suit to cancel the certificate by the certificate holder, or d. The certificate is void for any other reason. Moreover, ,tun Kra.cht, Assistant County Attorney, has indicated that upon receipt of a letter from the City-canceft the Lie13 Certificate, the 'Tax Collector will act accordingly. Thus, in sununmy, upon the sale of the demolition lien at the public auction in May, 1991, resulting in the issuance of a lien certificate, the provisions of Chapter 197 thereafter governed the subsequent disposition of said certificate. Tlimfore, noMithstanding the foreclosure action, the Lien Certificate is still valid and may only be canceled by the City Commission or the circuit court. !i. 1996 , i iJA:YI C. IT' ATT�":NES OFF :% PSI?,Ij1, _ (.-�%r'^par'�,:d�. ^'="�C�?. �,�1 `��� z § 18-22 FINANCE thereafter be transferred on said Bond Register only upon a written assignment of the regis- tered owner or his attorney, duly acknowledged or proved, such transfer to be endorsed hereon by the Bond Registrar- Unless this bond be reg- istered as to both principal and interest, such transfer may be to bearer and thereby transfer- ability by delivery shall be : estorecL subject, however, to successive registrations and trans- fers as before. The principal of this bond, if reg istered, shall be payable only to the registered owner or his legal representative. Notwith- standing the registration of this bond, the cou- pons shall remain payable to bearer and shall continue to be transferable by delivery, unless this bond shall be in like manner registered as to both principal and interest, notation whereof and of the cancellation of unmatured coupons is to be made on this bond, after which registra- tion both principal and interest hereof shall be payable to the person in whose name it is reg- istered, or his legal representative. Re -is - Date of tered Bond Registry Owner Registraar ......... ........... It is; hereby certified that at the request of the holder of the within bond for its conversion into a bond registered as to both principal and in- terest the undersigned has this day cut of and cancelled all usnrnlatured coupons attached thereto, being in number, numbered from ' to inclusive, of the W gregate face value of $ and that the within bond is hereby converted into a regis- tered'bond;, tote principal and interest of which are payable io the registered owner named in the rdgistration blank aboveor his legal, repre- sentative. Interest will be remitted by mail in New 'York exchange. Dated 19� r Bond Registrar of the City of Milani ,Code 1967, § 16-7) Secs, 18.23--18.32. Reserved. § IS-34 ARTICLE lM, SALE OF CERTfFICATES FOR DELLNQUENT LOCAL MPRO'VIENXINTASSESSMENt LIENS' Sec. 18-33. "Director of finance" des^ined. Foy the purposes of tha article, the term "di- rector of finance" shall me= the director of the f-inance department of the city or his authorized representative or such other parsons as may be authorized by law to perform the duties required by this article. (Code 1967, § 16-8) Sec. 18-34, Alternate procedures for delin- quent local improvement liens; applicability to all Municipal Hens. Unless the city commission) shall elect, to pro- ceed by foreclosure prowedingu in a court of com- petent jurisdiction, either as to ail. or any one (1) or more properties on which local improvement assessment liens are delinquent, acid shall so order by resolution, all delinquent local improvement assessment liens shall be soldeach year to the same manner and under the same provisions of law, both state and loml, that govern and pre- scribe the pzoceed np and conditions under which certificates for delinquent city taxes are sold, ex- cept as to the time of such sale and the manner and method of notice thereof~ as provided in this article, For the purposes of this article the terra ''lacesl improvement assessnnt lion" shall be syn- onymous with special l assessment lien and shall include all liens provided for by the city Charter or Code of Ordinances, the Metropolitan Dade County Charter or Dade County Code, the South Florida Building Code, Special Acts of the State of Florida and Statutes of the State of Florida as *city ahestft rerermoer-Asarmments for focal impmvo- ments to constitute ken on property assessed, § 30. state lbw refcraaem—Procedum ror rwWoaure of munio- ipol special area *+ent Lima under F.S. ch.173; optional with the municipality, F.S. § 173.13. Supp, No. 48 I197 6 �. 96- 780 �ij Oct. ll. 1996 . 1u:13AN C1"Y ATTORNEYS OFFICE M,1AM1, FL the same create local improvement or special as- sessment liens against the real property involved in accordance with their provisions. (Code 1967, § 16-9; Ord. No. 10501, § 1, 10-27-88) See. 18.35. 'fie and place of sale. All unpaid balances of local improvement as- sessment liens which are delinquent on January 1 of any year, together with unpaid accrued in- terest thereon as hereinafter provided, shall be offered for sale by the director of finance at -the same time and place as the sale of certificates for delinquent general city taxes of the immediately preceding year, but the sale of such certificates for local improvement ,assessment liens may be postponed and adjoauned from day to day until the tax cent Bate sale shall have been completed. (Code 1967, § 16-10) See. 18-36. Amount for which certificates to be sold, separate certificate for each lien. The certificate for any delinquent balance of ar. assessment lien shall be issued and sold for the amount of such valance of the principal amount, plus interest due and unpaid computed to the date on which any such tax sale is scheduled to com- mence, at the percentage per annum applicable to such lien, plus five (5) percent to provide and de- fray the cost of such sale and the issuance of the certificate. A separate certificate shall, be issued for each such lien. (Code 1967, § 16-h) i Sec. 184 7. Notice to be mailed to property ovuer; publication of notice in newspaper; incorporation by ref- erence of atatates and county on dinancm providing for the sale of delinquent apetdatl iffiest or issesmment certificates The director of fz mom shall cause to be sent by mail to the last known owner of any lot or parcel of land upon which any such delinquent assess- ment lien balance exists, at his last Down ad- dress, a written notice of intent to issue and -sell a certificate thereon, which notice shall be availed not more than sixty (60) days and not less than Stipp. No. 48 No. 4121 P. 6i 14 f 18-37 thirty (30) days prior to the date of commence. ment of such sale. Such notice shall contain and show the legal description of the affected prop- erty, the amount of delinquent principal of the lien, the amount for which the certificate is to be issued, the time and place of stile and the penal- ties and rates of charges which will result from and accrue a31ter such eaale. A separate notice shall be made for each property description, but the notice on any property description may include two (2) or more delinquent assessment liens shown separately thereon. The director of finance ahall also cause to be published in the newspaper of general circulation in the city which has been designated by the city commission to publish the notice of delinquent tax and/or special assessment sales, in the -manner provided by section 42 of the City Charter, namely that a notice of such sale shall be published in two (2) issues of a newspaper of general circulation in said city, so that at least seven (7) days shall elapse between the two (2) pu,blicatims, ;and at least seven (7) days and not more than twenty-eight (28) days shall elapse between the last publication and the day of the sale. The notice shall plainly state that all real estate in the city upon which delinquent assessment liens are paBt due and unpaid will be sold in conformity wiuh late, and the time and place of such sale shall by clearly stated. The no. tice need not be in any particular form but shall be brief simple, plainly state the facts and give fair notice of the sale. It shall not be necessary that it contain the names of the owners of the real estate to be sold, nor state the amount of assess- ments which are due and unpaid. This section is supplemeuW to other laws and shall not repeal any other ordinance relating to the subject matter hereof but shall be an alterna- tive and supplemental method to the publication of notices for the sale of delinquent special assess- ment liens. The collection, enforcement, publica- tion, sale and foreclosure of special assessment liens may be, at the ciVs di=e6on, enforced by any of the methods provided for by section 18-14, Dade County Code, and ES, chs. 170, 173 and 197, as they currently exist and may hereinafter be amended, and may further be accomplished by any other method established by laver. (Code 1967, § 16-12; Ord. No. 10297, t 1, 7-9-87) 1198 96- 78 0 Oot, !i, V .IO, lAAM CITY ATTORNEYS OFFICE MIAMi, FL § 18.38 FINANCE See. 18.38- Sale to highest bidder; rights and remedies of purchaser. The director of finance shall offer and sell each such certificate Separately to the bidder offering the best bid under the laws and rules then in force governing the sale of certificates for general city taxes. The purchaser of any such cartificates shall be entitled to the same rates of interest from date of purchase to date of redemption, and the same remedies for nonpayrnezat, such as the taking of a deed to the property through foreclosure or other- wise, as are at the time of such sale available to the purchasers of certificates for general city taxes. (Code 1967, § 16-18) Sec. 18-39, Right of holder of mortgage or other lieu to pay amoccat due efty. At any time prior W the date of the certificate sale, the owner or the holder of a mortgage or other lien on this affected property may relieve the delinquency by the payment of any and all delinquent in tallments of principal, if the dOin- quency has been cAused by failure to pay any such installment, and all nelinquant interest, or, if no installment payment schedule her theretofore been established and entered upon, by the pay- ment of the entire .amount of praucipal and in. terest then due, and in either such aoae the di- rector of finance shall witbdraw from the sale the certificate an any such lien. (Code 1967, § 16-14) fie. 18-iO. Disposition of proceeds. 1`he Proceeds of any sale under this article shrill be used end applied to the reimbursement to the city of the reasonable and necessary costs of pre- palring, noticing and conducting the sale, to the extent of,the five (5) percent as provided by sec- faon 18.36. and either: (1) The remainder to improvement fiaad 19, to be reserved theaein and used therefrom as required for other assessment lien prin- cipal and interest colle cdons pbu ed therein; or (2) To such other fund as may be proper for the repayment of the provision of funds by whfch the local improvement,areat Wthe lien was accomplished. (Code 1967, § 16.15) 11o, 4 12 7 P. 71114 Secs, 1841-19-50. Reserved. AR77CL1E 1V. PURCHASING AND CGrid'1'FtACTS GENERALLY* Sec. 18.51. Procurement organtizatiom This section provides for the implementation of City Charter section 52 dealing with the appoint. ment of a chief procurement officer and delin. eating the duties, functions and responsibilities of such person.. (Ord. No. 9572, § 1, 2.1"3) Sec. 1l3.51,1. Chief procurement officer. The city manager shall designate a chief pro- cuxement officer who shall have central authority over implementation of policies, procedures, ref• ulations and forms governing city contractiug methods and procedures; types of contracts; qual- ifications and duties; inspections and audits; dis- putes and remedies; ethics; and public ass and information as set forth in articles ITT (Purchasing and Contracts Generally) and V (Sale of lV) of this chapter. (1) The chief procu.rement c f -mr shall submit an annual report on the operation of the "Editor'® note-orcl. No. 9572, 91, adopter Feb. 10,1983, repe" ArL W, §§ 1851-V41, Art, IV S, §§ 16.78--19-77.6, and Art. V, 0 1&78-18-86, pertaining to purchasing and cunt =ta generally, profewional aervica s contracts and sale of realty, reapemvely. The repeale3 provWww derived From Code 1967. §116-16, sad 16-18-16-37 and from the Iegielation UsW in the chart below. Said Ord. No. 9572 enacted new Arta. IV end V. owl No. Section Date 8771 1 3. 9.79 8965 1 7-23.79 9052 1 1.10•60 $341 1 11.12-81 $439 1 5.27.82 City charter relereneft-Chief officer, § 28; CMUVcU for Public works, improvemenb, real Forty, per. WrW Swerty, and uni%sd development xwn ecta, 129. City code cross rdemee- Conflicts of inert, § 2.301 et *e4- Law review refarencas-r rti a as to municipal eoa- tracta in F?hor 4 8 Nfiami L.Q, 257,16 8disnai L h3ev. 513, State law reffttnT=-P=hAM by municipality under state Purchnsite sgrcement;, F.B. $ 287.042(2); cozmiltant'e competitive negotiation ad. F.S: 5 287.055; prvremce to Florida lushness, F$ § 287.08C SupP. No. 48 1 jgg,1 8 - 96- 780.- >.1t9gg assess. i I i ;in any d@r s, tax Jrat$ly fn9 a 19$rs: ent of Pre. . peal ?card 39ee liffes the -ad lion tax ar- wn ha for 'S- r t 1 es S. -at nt '1. •'a e Y it a a f 1 ct, I1. 1H-111!.:�AMIIT" 'TTCENEYS OFFICE. M IAM1, F' 'b. 7:=+ —` /14 f 1, TAX COLLECTIONS, SALES, AND LIENS _ Ch. 191 o the only cause for a delay in the issuance of tax Ice, beyond November 1. For any parcel for which cl s subsequently altered as a result of boarC sllI:av�l�ty q Y •yI� tre ;az col ector shall resolve the matter by fof• n the same procedures used for correction of ;, rs However, approval oy the department is not ;,.0,r d for refund of overpayment made pursuant to sooton. A tax certificate or warrant shall not be issued .;rats- 197,41$ or s. 197.432 with respect to delinquent aces on real or personal property for the current year t a ,tdien currently filed with respect to such property :.2s not received final action by the value adjustment 003fd.,d tea cn. �-N2; L. 161 ch. 91-112. i9t 3$2 Duties of tax co gown.• —The tax collector n8s the authority and obligation to collect all taxes as �own on the tax roll by the date of delinquency or to ,Ilect delinquent taxes by sale of tax certificates on real ;r ny er d by seizure and a. 95 e of personal property. 191333 When taxes due; debinquettl.—All taxes Shall be due end payable on November 1 of each year as Soon thereafter as the Certified tax roll is received ty the tax collector. Taxes shall becorrte delinquent on 4dl 1 following the year in which they are assessed or ,mthe original fitaxr 60 tce, whichays have ever sdfrom the later if the eli�n- ot thedate for ad valorem taxes is later than April 1 of querl..y 0a year following the year in which taxes are assessed• all dares or time periods specified in this cnaoter relative to the collection of, or administTatfve procedures regard - ;rig, delinquent taxes shall be extended a like number of days. ` „my. -a. 19T.343 Tax rdotices, addittand notite rogsslr L-- (1) An additiocaasJ W novae shall be mailed to each taxpayer whose payment has not been received at least 30 days prior to the date of delinquency whim notica shall include a description of the property and the follow- ing staement: If the taxes for trie r ft,, on your prop- ety are not paid,;a tax certificate will Ue sold for these taxes, and your prroperty may be said at a future date. Contact the tax collector's office in the courthouse at once. t (2) A duplicate of the additional tax notice required by subsection (1) Oall be mailed to a condominium unit e,vrter's condominium association or to a mobile home owner's homeowners' association as defined in s. M.075 if the association has filed with the tax collector a written request and included a description of the land, The tax collector is authwizW to charge a reasonable fee for the cost of this service. (3) When the taxes under s. 193.481 on subsurface rights have become delinquent and a tax certificate is to be Sold rider this vh ter a Notice of the delin• (4) The tax collector shalt mail such additional notices ns .ne considers proper and necEssary or as may be required by reasonable rules of the department, Hletor$ --. !EG. on. 55-3a2; c. 5, c+ 13. u+ 95-102. 197.344 Uenholders; receipt of notice% and delin- quent taxes.— (1) 'Arhen requested in writing, a tax notice shall be mailed according to the following procedures: (a) Upon request by any taxpayer aged 60 or over, the tax. collector sha!I mail the tax notice to a third party designated by the taxpayer. A duplicate copy of the notice shall be mailed to the taxpayer. (b) Upon request by a mortgagee stating that the mortgagee is the trustee of an escrow account for ad valorem taxes due on the property, the tax notice shall be mailed to such trustee. When the original tax notice is mailed to such trustee, the tax collector shall mail a duplicate notice to the owner of the property with the additional statement that the original has taeen sent to the trustee. (c) Upon request try avendee of an unrecorded con- tract for deed, the tax collector shall mail a duplicate notice to such vendee. (2) On ctr before May 1 of each year, the holder or mortgagee of an unsatisfied mortgage, upon filing with the tax collector a de3Criptior) of land Encumbered by a recorded mortgage and paying a service charge of S2, may request and receive information concerning any delinquent taxes appoajing on the current tax roll and certificates issued on the described mortgaged land. Upon receipt of such request, the tax collector shall fur• Nish the following information to the mortgagee within 60 days following the true certificate sale: (a) The description of property on which cettyficates were sold as requested by the mortgagee. (b) The number of each certificate issued and to whom. (c) The face amount of each certificate. (d) The cost for redemption of each certificate. (3) On or before May 1 of each year, the holder or mortgagee of an unsatisfied mortgage or lien upon per- sonal property, upon filing with the tax collector a description of the personal prop" encumbered by the mortgage or lien and the name and address of the owner of such property, and upon paying a service charge of V, may request and receive information conceming any delinquent taxes appearing on the current tax roll for such property as is described as provided in this sub- section or as may be owned by the named taxpayer. Upon receipt Of such request, the collector shalt furnish the folirnving information to the mortgagee or lienholder before April 25 of the following year. (a) A description of property against which taxes are assessed. (b) The amount of taxes and costs owed. t4ii 161. CA, es.-M queney shaO be given by first --class mail to the owner 197.363 3pecia3t assessments and tsarvics atthe lee to wNc, These subsurface rights are attached. chtatges; ppt3q{rtAtl of t on.• — On the day of the tax sale, the fee owner shall have the (1) At the bption of the property appraiser special Xt to purehaw the tax certificate at the maximum rate assessments collected pursuant to this section prior to interest provided by law before lids are accepted for ,January 1. 1990, may be collected pursuant to this sea• the sale of soda Certificate. tion after January 1, 1990. hovAmr, arty IQCW goveming 1403 0 !,r- 780 Cf. 8 Y Ch. 197 _ TAX COLLFCTIONS, SALES, AND LL S FS 19ga board collecting non -ad valorem assessments pursuant to this section on January 1, 1990, (ray elect to collect said assessments pursuant to s. 197.3632. In the event of sucn election, he local governino board sha,; notify the property appraiser and tax collector in writing and comply with s. 197.3632(2) and the applicable certifica- tion provisions of s• 197.3632(5). It a local governing board amends any non -ad valorem assessment roil cer• tified under thi8 provision, the local governing board shall comply with all applicable provisions of s• 197 3631 (2) In accordance with subsection (1), special assessments authorized by general or special law or the State Constitution may be collected as provided for ad valorem taxes under this chapter if: (a) The entity imposing the special assessment has entered into a written agreement with the property appraiser, at his option, providing for reimbursement of administrative costs incurred under this section- (b) A resolution authorizing use of this method for collection of special assessments is adopted at a public hearing; (c) Affected property owners have been provided by first-class mail prior notice of both the pofential for loss of title that exists with use of this collection method and the time and place of the public hearing required by Paragraph (b)-, (d) The property appraiser has listed on the assess- ment roll the special assessment for each affected par- cel; (e) The dollar amount of tho special assessment has been included in the notice of proposed property taxes; and (f) The dollar amount of the special assessment has been included in the tax notice issued pursuant to s. 197.322. (3) When coifected by using the method provided for ad valorem taxes, special assessments shall be sub- ject to all callectaon provisions of this chapter, inducting provisions relating to disownt for early payment, pre- payment by installment *method, penalty for delinquent payment, and issuance of tax Certificates and tax deeds for nonpayment, and shall also be subject to the provi- sions of s. 192.091(2)(b)2. (4) 9 the requirements of subsection (2) which are imposed upon the collection of special assessments are not met, the collection of such special assessments shall be by the mariner provided in the ordinance of res- olution establishing such special assessments, The manner of collection establirsned in any ordinance or res- olution shall be in compliance with all general or special laws authorizing the levy of such special assessments, and in no event shall the ordinance or resolution provide for use of the ad valorem collection method, (5) The tax collector of a courrty may act as agent for the county in collecting service charges if the board of county commissioners of the county and the tax col- lector establish by agreement a manner in which service charges may be collected. The board of county commis- sioners shall compensate the tax collector for the actual cost of oollecting such service charges, however, tax certificates and tax deeds may not be issued for nonpay- +gent of service charges. and such charges snarl ^lit ,ncluced rn a bW for ad valorem taxes. (6) Effective January 1. ' 9,00. no new speCi� a assessment; may be coilectea pursuant tc this se- , Hlowry.—y ,62.cr.65-:r��:s.2.cr.C•6-ia�:e.66.cn.G6-t7�?.�.S.o.e�� A 197.3631 Non -ad valorem mxsessments; g� provisions,--Non-ad vatorem assessments as in s. 197.3632 may be collected pursuant to the Teed provided for in ss. 197.3532 and 197.3635, valorem assessments may also be COIleCted pursuarlb any altemattva mettlod which is authorized 1Ty ja',V buf sucn alternative method shah not require the tax C�e i for or property appraiser to perform those servi cos ; provided for in ss. 197,3632 acid 197,3635. However. 3, property appraiser or tax collector may contract Mlh it 2 local government to supply information and servit* necessary for any such alternative method. SeC 197,36312 is additional authority for local governn" b impose and collect non -ad valorem assessments 8,y plemental to the home rule powers pursuant to 125.01 and 166,021 and chapter 170, or any ohe, laM Any county operating under a charter adopted pQluad to s. 11, Art, Vi 1 of the Constitution of 1885, as americitla as referred to in s. 6(e), Art. MI! of the 0 nstitutim 1968, as amended, may use any method aueortmd law for imposing and collecting non -ad valomm a meets. Ft' .cesY,—e. 67. c�h. C _1 W u. 6, 0 W-27& in. 7. cn, W3 74 197.3032 Uniform rt hO fern the fey, coo. and cat>omumaist of non -,act valo., it essm (1) As used in this section: (a.) Levy' means the imposition of a nort-ad assessment, stated in terms of rates, against all pha,tely located property by a governmentaH authotized by lava to impose nomad v ilorern merits. (b) 'Loral government" means a co<enty, mu ity, or special disMci levying non -ad valorem ment5. (c) "Local governing board' means a gove board of a local government. (d) -Non-ad valmm assessrr nt means only asssssmients which are not based upon millap which can become a lien against a homestead as mitted in s. 4, Art. X of the Stats Constitutiort. (e) "Non -ad valorem assessment roll' means prepared by a local government and certified to collector for coiWrtion• (f) 'Compatiblo electronic medluW of 'm means machine-readable electronic repositories 01 and information, including. Exit not.timtit®ct to, disk, magnetic tape, and rttagnetic diskette gigs, which provide without modification antftai the d inforrr*bon therein are in harmony with and used in concert with the data and informadW on valorem tax roll keyed to the property identi iicariou ber used by the property appraiser, (g) "Capitat project assessment" means a valorem assessment levied to fund a CapU which assessment may be payable in annual ps � with interest, over g period of years. 1404 9�- 780 �,TTCE1�?.Y' tIFFirE _►1iAP1',FL i��.LL?2; ]�, PPPW_ _1PPP"'_ Ch. 197 TAX COLLECTiON5, SALES, AND LIENS _ F.S. � F 5, county official, or any municipal official and which are subsequently Canceled, or which are corrected, pursu- ant to this chapter or chapter 196 shall earn interest at the rate of S percent per year, simple interest, calculated from the date the certificate was purchased until the date ate refund is ordered. Refunds rrade on tax certifi- cates that are corrected or void shall be processed in accordance with the pr,-,cedure set forth in s. 197.162, except that the 4-year time period provided for in s. 197.1 V(1)(c) does not apply to or bar refunds resulting from correction or cancellation of certificates and release of tax dec-ds as authorized herein. (11) When tax certificates are advertised for sale, the tax collector shall be entitled to a commission of 5 per- cent on the amount of the delinquent taxes and interest whw actual sale is made, However, the tax collector shall not tie entitled to any commission for the sale of certificates made to the county until the commission is paid upon the redemption or sale of the tax certificates. When a tax deed is issued to th© county, the tax collec- tor shall not receive his commission for the certificates until after the property is sold and conveyed by the county. (12) All talc cent Rates issued to the county shall be held by the tax collector of the county where the lands covered by the Certificates are located. (13) Delinquent taxes on real property may be p2ld after the date of delinquoncy but prior to the sale of a tax certificate by paying all costs, advertising charges, and interest. "jov . .6.176, efl. AS-3' : o. 9. os fl0.333: 5. a �: 94 245 1. U, $3-tUi 'K»e.--Saigon .^ eq. pm,4 t��'(t�vs c srau tekm elrsca + baeo"tSaar ate" ZPPaY IV=4h'QY it JhAutey 1, 1M 197.4W OUO3=0 1)UOOMT£t''•.-- (1) A holder of a tax certificate may apply to the tact collector for a duplicate certificate if the original Certifi• Cate has been lost or destroyed, The tax certificate holder shaA give an affidavit to the tax collector stating that the afftant is the owner of the tax certificate and that the tax oertifa;.ate was !ast or destroyed. The tax certify Cate holder shall pay a $5 fee for issuance of the dupl Cate ceriftwe. (2) If the tax collector certifies to the board of oount commissioners that a tax certificate belonging to th y h" been lost or destroyed, the boad shall enter an order in its minnuts back directing the coU9ctor to issue and fife in his office a dupticate certificate: (3) The tax- collector shaft issue a t3!lpfir ce Cate, plain marts or stamp such cert7Ticate asr a dupl Cate, and enter the tact of the duplicate in the tax record opposite the entry of th'd sale for which the lost or destroyed certif►=a was issued. He shall enter in tlo same place a notation of the alleged lass or dast=ti whether the duplicate certifimte is issued or not: ►S/aWy—a. a ort ILST�.1>r39a & td, rh.WTV_ 1Wt: i 7: d*, 2WMISd3 1. 2 d+, S9_%, s. 1, ch. 724MM tL is &. 73� a SZ c11. 71.33$ a, 17S asJ4 - wwQ —f=W [t IWW.19TM, 197.M 197� 'lax c©lloetw not to sift con tfC � of laotd on which tam how bow pall; p6n tEq.— (1) If a tax collector saUs tax certificates on Tara upon which the taxes trave been paid, uporr writs demand by the aggrieved taxpayer alleging the ci stances, the tax collector shall initiate action to can;•e ; any improperly issued tax certificate or deed in accoril, ance with the provisions of s. 197.4-43. If the tax collect,, fails to art within a reasonable time, his office shall b. Fable for all legitimate expenses which the aggri" taxpayer may spend in clearing his title, including a r4 sonable attorney's fee. (2) The office of the tax collector shall be respo% rile to the publisher for costs of advertising lands � which the taxes have been paid, and the office at he property appraiser shall be rissponslble to the publish for the costs of advertising lands doubly assessed 6, assessed in error, NWM.—A. 11M. ch, a5.3Q sale 197.443 CanceRa4ion of void tax certitkztrst t* mitlon of tax toirtif eats; �—" (t) When a tax certi irate on lands nas been sold la unpaid taxes and: (a) The tax certificate evidencing the, sale is vpq t because the taxes on the Lands have been paid; (b) The lands were not subject to taxation at the titre of the assessment on which then were sold; (c) The description of ttte proP�erty in the tax cer 6 case is void or has been conKted; (d) An error of commission or orrdssion has =urred � which invalidates the sale; (e) The circuit court has voided the tax certiticete ty a suit to cancel the tax certificate by the holder; c• (f) The flax certificate is v6d for any other ream (g) An orror has =currari for which the tax cent& cats may be corrected, the tax collector shall 1on�var6 a certificato of such errs• i to the department and enter upon the Ust of cert&xImr sold for taxes a momomridurn of such em. The depo men#, upon receipt of such certif;CVO•, H satisfied of tits correctness of the certificate, of error or upon receipt ci a cam order, shall notify the tmc collector, who shall r� cat or correct the certificate. 1• (2) The holder of a tax certificate who pay$ redeems, or causes to be correctr�l or to be canceled �, and surrendered by any other tax certifieetes; or pays ® arnir. subsequent and omitted taxes or coots, in connea tiara vAth the Woclosure.of a tax certificate or tax d� and when such other carats. or. such su�tartE and omitte,d•tsxes are vdd or corrected 1w any nisei ft person payirS redeerM%, OF eremite to be UP rooted or to be caracoled w d %Oand eyed the outer Imo canifk:mes or paying the other subsequent Ind orn(t W taxes is entitled to obtain the retum of the amount 1w+i P ,ttrergigr; - , (3) *n the tax certificate or a tax deed based upon the cesttf4cl$te is held bysn tndwiduaL the mtlectt5r ® Md at once notify the original purch&W of aria G$fW ul sate or tax deer! or the subsoQwnt holder then3dJ known, that upon the volur tlt)r•surrerrd9f Of tree 1 c�te,w dead of roleam at his rights under -the tax dl a refund will be made of the amount recerved�daet ernmentafUnitsforthe ter17fiCat6 , $ttbr" d dead of release. err (4) The Mfund shall be made in accordancewiti* ►cum promdurO set fwh in e, 197. tM exc w that trtyr9.'a-` do 1410 dL) f t,rne t apply it cellatlo auttlorl. 197•� bower' ar1y re:: to navl return tiff me, The or lector' (2) icate, dem8r amour Tie P desks parcel (3) final i ir,g it agent return there+ 9 r by th( or cat certiti or in( Other and ) 197.`: HNX 19 deal NO c bMu tax a by al coi e the t asse the a esta in all the gar V on l tole. the thel chi pre coo out 1i S �93 can, a1 a�Crr. olfeCt�, =boll be 3nave,, 3.a rea. Ids on of the blisher yed a .1; cor. Vd far time ' :ertifi- urred i i' to by m; or ertifi. s error :aces cart- . , tF1e 3 of — an-. S. ;ct • rs c- d, �t x• tax ted aid ed for till• if In. td, W. le 1e ar 1�r1 'TM lr .._.i11�!'�iEi\y, �Ir1 `�.�FIH 4M. °L TAX COLLECTION$ SALgS, AND LIENS Ch. 197 oer,od provided for in s. 197.182(i)(c) does not '0 cr bar Nfunds resulting frorn correction or can - and o� of certficates release or tax deeds as Vr;zed �dretEnS•4-e, 5. ,o to W-343 b 5, &L 91-294,. t9T 4dG Cancellation of tax certificates; suit by nC1►1Yhe hoiden of any tax certificate that is void for ht to bring an ion in -,y ave such tax cehas the ll f cate canceled tend to circuit obtainmiff thet •� hHYe ,r�rn of the money paid for the tax certificate. The plain• may itldude as many void certificates as he sees fit. T,e only necessary party defendant shall be the tax col. A� - l2) The complaint shall briefly describe the tax certif. ate State that it is void and the reason therefor, and 40,1a„d that the certificate be declared void and that all ntsreceived ay th.e govemmental unit be retumed, no plaintiff may include as many void certificates as ,,;red, whether they cover the same land or different ,Zmel5 of land- t3) ;{ ttte court finds for the plaintiff, it shall enter a insl ogment declaring the tax certificate void, cancel• it of record, and ordering each governmental unit or ,,,,icy rewronq any sums for the tax certificate to ..efurn the amounts received by it to the plaintiff, and, ; Waupon, the amount received for the certificate by the ,ovemmental units or agencies shall be returned. (4) The provisions of this section may also be used py the holder of any tax certificate who pays, redeems, causes to be candled and surrenders any other tax cerrfirate in connection with an application for tax dotard x m conrtect;on with tax foreclosure proceedings, if the 0.trer taz c©rtificate is void for any reason. (5) The provisions of this section are not exclusive, jW a refund of moneys may be obtained under s. 197.442 cr s. 197,443. 1e wq.—a 1 TE ct . BS-,Y. 197.444 Paymialt of hack tLum as condition pr - Wto vmcOitcin of tax CortificM Wd by courdy.--- No order shall be issued by any court in an action bmght by or on §ehalf of any landowner to enjoin any tax sale or to set aside or cancel arty tax certificate held sy any county in th'e state untJ the owner pays to the tax cdlector of the codrity, where the property is assessable the full amount of the taxes that could have been lawfully asrt wd against the property for the period coveted by me assessment complained of, whettler or not ft read 4tMe has been returned for assessment by the owrw. laze such cases, the court shall ascertain and determine he amount of tax to be paid by the owner. \nor em vv. 127A47 plc tsrt of'tairt a hey bytti,a f�ufatfy os POP" of the united States and fteaa State of Fk€- t*L--when a board of county commissioners finds that the United States, or any duly constituted agency thereat, has acquired by purchaSe, or contract to pur- ChOSC any lands in that county for reforestation, game P►eserve, or military aviation purposes, or that any duty "i"Ititule(i au tority of the state has acquired lands for �(� road or•aeronauticai purposes, against which lands there is an outstanding tax lien held by the county, the board shah by resolution describe the lands acquired. the nature of the lien thereon and the purpose for which the lands are to be used and request the department for authority to cancel the lien against the lands. A certified copy of the resolution shall be fur- nished to the department, and, upon receipt of the authority from the department to cancel the tax lien, the tax collector snd the clerk of the county in which the lands are located shall record the authority In the official records of the county and shall note on the proper tax records of the office the action taken by the board of county commissioners and the department by noting; 'Canceled by authority V s. 197.447, Florida Statutes,' the dale of the authority, and reference to the book num- ben and page number where the authorization is rec- orded. All soon taxes and liens held by the county Shall thereafter be canceled. No charge shall be made for costs or expenses to secure cancellation of any tax lien affected by the provisions of this section. rbaory—s, ISO, cif. 85-U2. 197.40 Cancellation of certificates on riparl8ff rights septaraW front land. — All tax certificates in the hands of any govern- mental taxing agency that separately describe only riparian rights, as defined in s. 253,141, are hereby declared invalid and are hereby canceled. (2) Any title presumed to have vested in the State under chapter 182196, Laws of Florida, 1937, known as the Murphy Act, by virtue of such certificates is hereby declared invalid, and the riparian rigtrts affected thereby are hereby restored to their original status and become appurtenant to the adjoining upland. (3) The tax collector of each county and the proper tax officer of any governmental taxing agency are hereby authorized and directed to withhold all such tax certificates in their hands from redemptions or sale and to enter Such Cancellation upon the face of any such tax certificates and upon the tax sale record of the county or other taxing agency. FtrMY-4.181. W. a5•s42 197.E Transfer of tar. r aditates held by Ittdtvltd- lttdil>a.� . (1) All tax certificates issued to an individual maybe transferred by endorsement at arty time before they am redeemed or a tax deed is executed thereunder. The official endorsement of a tax certificate by e th( �c collector with the dtzte and the amount received and its entry on the record of tax cer"cta".sold shaft be sufficient evidence of the assignment of it. (3) The tax collector shalt record the trranster,on tine record of tax oertifiCates sold. (4) The tax collector shall receive $1 as a service charge for each endoriiemerL HIAWy: -4. la tR 85-W; s. 11. oft. 9t} M 19r.472 RodaMptRm of tax cerfteft&-- (1) Any person may redeem a tax cerlilficate or pur- chase a county -hold Certificate at any time after Me cor- tificate is issued and before a tax dead is issued or the property is placed on the list of lands available for sale. The person redeeming or purchasing a tax Certificate 1411 0 9 V— 780 Oct, 1 I�96 10, i8AM AuGCIT`I ATTOENE C OFFICE NIIAMI FL No. 4127 ?. lc/'4 Q3 i • •i ,j • n c�rt�7N'Jy h $ Ct;AT1RrcArE cAaM�l.ttt6 rl>caC QpOt:tt � NOW W LICI1 ttu R1-+4 CITY aR "lux ru rp9 • a,, 1Ac0 M. AND zoo �PAttl�rr h 1 in Aritm er n*1RPA h • CUM do 4ACt � M i ' rots Is S6.wrtP1' that rrotot1011e of 3rectem :02 r1 @ ora 4%kor f4lettar aoett@ma at the $Ott* 01erU4 414I144 y Cole prer rd�te 4edtRdedRevlt� eo►ra0trq ea eangret/rw eeih tM *slir�tn, �eeCrtyr6 arorrrtro to oft; • 6AL r1�AetstrYlc�' yata 11 ( It. Uhl 1. W6&"va lot Rdditlo4 "°°" '• to �1/7�. Mifa al43177-f1ir,--0M4 a LA�9 lRQtl9t Gtltl� , tom. Inc. !, Yhm e1@P6 oP eAv �frenttc Coere 8S 81s®4ti@ CQ•teAoal Aad f 416chapgpa 69 facm the r•ipat oft deti0d JAW—, , 19 rwd • rc�@rd@A 7 it) ovf4et®t fiecal,l�' ai@a u 19 y Im `a e �t 09@O i�4lC@V. yti'S gAtga t@e cfla�l; Oa€� a®aeeyo rtdr9 dmo t,�ie�„�-,,,day o4 IIT�A�� 1•�Y�. 3z.•y ' i @aeOP�or'm diPtt©� �orctos biQo i of®4d4' raturcl the 5c�eim Ctttg vB Aiata4 atflpwtam. Cadet c"011' Atitlejog A YoaYag ml*t. r vmTs turroutagr VAS 911114140 in "ICr9p LIMA,A== O Cr Lace G1b�'l.r4tlt@ rte4latl. i Sd49CsI4tR 0 sMOd% 10 /trOAt �t ttlt k DAY 0= !gl 1954 aY c"101061 tiOtA .A.w "it AM V14 �uvu�sw[r nit Rfdt►t. thMk4F+�lH A i11M: �.A� Qw i 13 i ys— 780 ! , THIS �� { C, TY AT 1 HINE lS L � F ICE oc t, i i, 1995 UlI ! ; . �N — TAX COLLECTION DIVISION .e�: r+v vwLit 140 W. FLAGLER STREET MIAMI, FLORIDA 33130 QATE; 08,1 "/96 R/E COLLECTION INQUIRY t;PI)ATED: 08/14/96 TXCMS010 FOL K : 01 31250440080 REF! 00 O000000000 MILL' 0100 STA T ; PAID NAME; DADE FOREIGN TRADE ZONE INC 25 5:3 41 .22-AC MAIL: 1040 SAYV15W DR ST'E 609 WEAVERS 1ST ADD U/fit PLAT I T LAUDERDALE FL 33304 W11.2.3PT OP E760F'T OF N85FT OF SE1/4 OF SW1/4 LFSS 145FT 1 PROP: 333 NW 22 LN ST: 00 MTG: 000 Vr1L 20471 20471. 1 WASTE: 000 0.00 FEE CD: 000 CITY: 239.62 GNTY : 389.40 SDIST: 0.00 MAR TOTAL: 629.02 WRS: .00 AUG DUE: 0.00 SALE PROC ENDSO.CURE TXS VAS PEND * * D E L I N 0 U E N T ` DATE BEG/RECPT AMOUNT CODE* CERT/DEED SEL SUYR AMOUNT 04/18/96 07/7001023 629.02 15 * 02 90 01001795 ` CITY 142,325.79 PLEASE REMIT pkj--ENT 0 CASHIERS CHECk MONEYBY CASHIERS GHECK� MONEY - ORDER OR CAM OR CAM 0EL.INO TAXES ROUE - 142,325.79 FUNCTION: TOTAL TAXES DUE 142,325.79 DC999999 T3466451 -4�INQ MSG= 0 00 1 PFI=TXCA ; PF2=CURR; PF3=VAL ; PF4;WRS; PF5=DEL; PF'7=HI5 T ; PF9=IN® MSG ; P5l l =DeLYRS IMPOKMNT. THF- INFORMA710N CONTAINED HEREIN DOES N*T C ONSY'►WM A 7171.E BEARW AKD sNoab Nar sE FtWF. > uP(W AS sU04- I , f - f 14 - 1i 'S CITY ...�� 1 G : i 9A1� C � T't' .ATTORNEYS GFF 1 %E ��'? AMi, ��. � Jo ^ , 27 ° l 4%'4 r%t t^ of d August 22, 199G Dada 9';qunt •. a A o_ Cc�liacto: Bacnice McKnight 140 W Cl.agler StrEet 14 floor 3 Hiaml, EL 33134 !.a: Gifln Cert.jf:rats tde:a�t�ar: 90-OiQG27?r, Prcpert:y Addre t: 733 NH 22 LN Dear Mrs. McKnight; Plazue cannel tha above lien number 01-31 aertiF:�ata Ptstaining to _101iG 25-44i-OQBQ. ?!hank ycu tur y©ue cvopacat:ar� iq r4.ol�•lrig t his Situation. Ycur�hmve any queztlon_, p1E s;t ror,tac;; our 8xilSlYq affic4 at 372 f I •+incerely, Pete C:hi vaut i Debt 1, Service Cau: � L, ratoL• n sia C � ��LLi .`.14YcdV�,i3� f i