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HomeMy WebLinkAboutO-14214City of Miami Ordinance 14214 Legislation City Hall 3500 Pan American Drive Miami, FL 33133 www.miamigov.com File Number: 14477 Final Action Date: 12/11/2023 AN ORDINANCE OF THE MIAMI CITY COMMISSION RELATED TO TAXATION, DEFINING AND DESIGNATING THE TERRITORIAL LIMITS FOR THE CITY OF MIAMI ("CITY"); LEVYING AN AD VALOREM TAX ON ALL REAL AND PERSONAL PROPERTY IN THE CITY AT A TOTAL TENTATIVE RATE OF 7.4599 MILLS ON THE DOLLAR OF THE TAXABLE VALUE OF SUCH PROPERTY, FOR THE PURPOSES OF FUNDING THE GENERAL OPERATING BUDGET AND PAYMENT OF DEBT SERVICE, FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2023, AND ENDING SEPTEMBER 30, 2024; CONTAINING A SEVERABILITY CLAUSE, AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, for the purpose of this Ordinance, the City of Miami ("City") is defined as all of the territory and inhabitants within the area defined in Section 2 of the Charter of the City, entitled "Corporate Limits," and more specifically described in Exhibit "A" of the Charter, on file in the Office of the City Clerk; and WHEREAS, Section 200.065, Florida Statutes ("F.S."), sets forth the method of fixing a millage rate; and WHEREAS, on July 1, 2023, the Miami -Dade County Property Appraiser ("PA"), pursuant to Section 200.065(1), F.S., certified to the City the preliminary taxable value within its territorial limits, set at $84,451,768,423; and WHEREAS, the City prepared a tentative budget for the fiscal year ("Fiscal Year") beginning October 1, 2023, and ending September 30, 2024, and computed a total proposed millage rate of 7.8774 which is necessary to fund the tentative budget other than the portion of the budget to be funded from sources other than ad valorem taxes; and WHEREAS, the Miami City Commission enacted Resolution R-23-0319, wherein it directed the City Manager to submit to the PA and Miami -Dade County Tax Collector the total proposed millage rate of 7.8774 mills, together with the required information set forth in Section 200.65(2)(b), F.S.; and WHEREAS, at the First Budget Hearing held on September 9, 2023, by an affirmative vote, the City Commission amended the tentative millage rate from 7.8774 to 7.8078; and WHEREAS, on September 15, 2023, Florida Governor Ron DeSantis signed Executive Order No. 23-184 suspending District 1 Commissioner Alejandro Diaz de la Portilla, thereby creating a vacancy in the City Commission; and WHEREAS, pursuant to the City Charter, the City Commission had until September 25, 2023, to appoint a City Commissioner or hold a special election to fill the vacancy; and City of Miami Page 1 of 3 File ID: 14477 (Revision: B) Printed On: 12/14/2023 File ID: 14477 Enactment Number: 14214 WHEREAS, on September 16, 2023, the City Administration submitted an inquiry to the Florida Department of Revenue ("DOR") requesting guidance and confirmation on whether a unanimous vote of the remaining four (4) members of the City Commission was sufficient to adopt the proposed tentative millage rate as its final millage rate as it was the opinion of the City that a unanimous vote of the remaining four (4) members of the City Commission satisfied the requirements of Section 200.065, F.S.; and WHEREAS, on September 23, 2023, the City Commission held a duly noticed special meeting to consider and take any and all actions related to the vacant District 1 City Commission seat in accordance with Section 12 of the City Charter; and WHEREAS, on September 23, 2023, the City Commission adopted Resolution No. R- 23-0419 wherein the City decided to use the November 7, 2023 municipal election to fill the vacancy in the District 1 Commission seat; and WHEREAS, on September 26, 2023, after the deadline for the City Commission to appoint a City Commissioner to the vacant District 1 Commission seat and two (2) days before the City's Second Budget Hearing, the DOR informed the City that it could be found to be in violation of Section 200.065, F.S.; and WHEREAS, although it was a practical and legal impossibility to have a unanimous vote of all five (5) members of the City Commission due to the vacancy created pursuant to Executive Order No. 23-184, the City Commission decided to move forward with the proposed millage rate due to the late unofficial opinion from DOR; and WHEREAS, at the Second Budget Hearing held on September 28, 2023, by an affirmative unanimous vote of the remaining four (4) members of the City Commission, the City Commission adopted Ordinance No. 14214; and WHEREAS, on November 27, 2023, the City received a letter from DOR alleging that the City violated Section 200.065, F.S., because the City did not adopt the millage rate by the statutorily -required unanimous vote of five (5) City Commissioners even though it was a practical and legal impossibility; and WHEREAS, in response to the November 27, 2023 DOR Letter, the City has scheduled and properly advertised this new final budget hearing for Monday, December 11, 2023, to adopt the final City millage rate by the statutorily required vote of the five (5) members of the City Commission since the vacancy created by the State prior to the City's Second Budget Hearing has been filled pursuant to the November 7, 2023 municipal election and associated run-off elections ("New Final Budget Hearing"); and WHEREAS, at this New Final Budget Hearing held on December 11, 2023, by an affirmative vote, the City Commission amended the tentative millage rate from 7.8078 to 7.4599; and WHEREAS, Section 200.065(5)(a)(1), F.S., requires that the now proposed tentative millage rate of 7.4599 mills would further require, at the time of the New Final Budget Hearing, a two-thirds (2/3rds) vote of the City Commission on the final determination to adopt such millage rate; and City of Miami Page 2 of 3 File ID: 14477 (Revision: B) Printed on: 12/14/2023 File ID: 14477 Enactment Number: 14214 WHEREAS, Section 200.065(2)(c), F.S., requires the City Commission to hold a public hearing on the tentative budget and the proposed millage rate and such public hearing has occurred earlier today in this meeting; and WHEREAS, despite the City's scheduling of this re -advertising of this New Final Budget Hearing, and the vote taken at said hearing, the City reserves any and all rights afforded to it under applicable laws, rules, and regulations, or to which it may avail itself in law or equity as it relates to these alleged violations of Section 200.065, F.S.; and NOW, THEREFORE, BE IT ORDAINED BY THE COMMISSION OF THE CITY OF MIAMI, FLORIDA: Section 1. The recitals and findings contained in the Preamble to this Ordinance are adopted by reference and incorporated herein as if fully set forth in this Section. Section 2. There shall be levied an ad valorem tax on all real and personal property in the City at a total tentative rate of 7.4599 mills on the dollar of the taxable value of such property for the Fiscal Year commencing October 1, 2023, and ending September 30, 2024, computed as follows for the purpose of: 7.1364 mills to fund the General Operating Budget. 0.3235 mills to provide for the payment of maturing principal and interest, and charges and requirements related thereto, of voter approved indebtedness. Section 3. The tentative millage rate herein adopted for the purpose of funding the General Operating Budget is 8.04 percent greater than the rolled -back rate of 6.6055 mills. Section 4. If any section, part of a section, paragraph, clause, phrase or word of this Ordinance is declared invalid, the remaining provisions of the Ordinance shall not be affected. Section 5. This Ordinance shall be effective as of October 1, 2023, after final reading and adoption thereof.' APPROVED AS TO FORM AND CORRECTNESS: ndez, City Attor ey 9/19/2023 nd- ez, City Attor 1 If the Mayor does not sign this Resolution, it shall become effective at the end of ten (10) calendar days from the date it was passed and adopted. If the Mayor vetoes this Resolution, it shall become effective immediately upon override of the veto by the City Commission. City of Miami Page 3 of 3 File ID: 14477 (Revision: B) Printed on: 12/14/2023