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HomeMy WebLinkAboutSubmittal-Letter-Coconut Grove Playhouse, LLCRASCO KLOCK REININGER PEREZ ESQUENAZI VIGIL & NIETO ATTORNEYS & COUNSELORS AT LAW r`"p 283 Catalonia Avenue Coral Gables, Florida 33134-6700 (305) 476-7100 Fax: (305) 476-7102 Web Page: www.rrpev.com E-mail. gnieto@rascoklock.com Gabriel E. Nieto (305) 476-7100 2609 FEB 1 I PH 3: 41 'RISC1 CITY CLIE1RoPiF'SON CIT Y OF F91?.MI, FL Ms. Julie O Bru, Esq. City Attorney City of Miami 444 S.W. 2nd Ave Miami, FL 3 313 0-19 10 February 11, 20089 Juan Carlos Antorcha Kristen M. Canamero Ary Choueke Salomon B. Esquenazi Santiago M. Gatto Joseph P. Klock Miguel R. Lara Gabriel E. Nieto Alfonso J. Perez* Luis A. P6rez Mac S. Phillips Ram6n E. Rasco Steven R. Reininger*• Jorge M. Vigil James W. Jarvis Frank J. Sinagra Of counsel 'Certified Circuit Court Mediator -Board Certified -Business Litigation Re: Coconut Grove Business Improvement District Assessment Roll, Proposed City Resolution Number 09-00077 (the "Resolution") Dear Ms. Bru, We represent the Coconut Grove Playhouse, LLC (the "Playhouse"). We write in reference to the above proposed Resolution of the City of Miami which if adopted would fix the assessment roll for the Coconut Grove Business Improvement District (the "BID"). Please consider this letter the Playhouse's response to Agenda Item PH.8 on the February 12, 2009, City Commission Agenda, and include it in the City's record for that item.. As you know under Section 170.01, Florida Statutes, a City must allocate the special assessment for a BID only to properties that are specially benefitted: Special assessments may be levied only for the purposes enumerated in this section and shall be levied only on benefited real property at a rate of assessment based on the special benefit accruing to such property from such improvements when the improvements funded by the special assessment provide a benefit which is different in type or degree from benefits provided to the community as a whole. Fla. Stat. § 170.01(2) (emphasis added); see also, Fla. Stat. § 170.02 (allowing assessment only against properties "properties specially benefited by said improvement."). Member of 1LF an association of independent commercial law firms around the world including offices in Argentina, Bermuda, Brazil, Chile, Dominican Republic, Ecuador, England, France, Germany, Hong Kong, Israel, Italy, Japan, Mexico, The Netherlands, Panama; Spain, Switzerland and Venezuela. 09_ 0007.7— _%bm_ f tat -Leer- Cocoviut&rovc V10�kou_sie, LLC February 11, 2009 Page 2 The draft resolution, and the prior actions of the City with regard to the BID, attempt to recognize this basic statutory requirement by excluding certain non-commercial properties, including inter alfa "not for profit organization property." The assessment roll attached as Exhibit 4 to the Resolution, however, includes among the property to be assessed the Coconut Grove Playhouse property at 3500 Main Highway. This property appears to have been included in error and it should be removed by the City from the assessment roll prior to taking action on the Resolution. The Playhouse, as you may know, is a not-for-profit community theater and educational organization that has operated on the site in question for many decades. The Playhouse is currently in the process of reorganizing for the purpose of rehabilitating the Playhouse building and reopening its theater and educational operations. In the meantime the parking area adjacent to the Playhouse building is being used for parking, the revenue from which is used exclusively for the charitable, theater and educational purposes of the Playhouse primarily to maintain the Playhouse building, which is in a severely deteriorated condition. This use is consistent with decades of Playhouse operational practice, where the ancillary revenue from parking was used to support the theater and educational purposes of the Playhouse. The Playhouse is a recognized not-for-profit organization under section 501(c)(3) of the federal tax code. Commensurate with that status, the arts and educational nature of the property, and the fact all revenues from parking are used exclusively for community arts and educational purposes, the Playhouse is also not assessed ad valorem taxes for the real property at issue. Thus, by the express terms of the Resolution and its predecessors, City of Miami Resolution Nos. 08-00802/08- 0455, the Playhouse may not be included in the assessment. Further, the Playhouse property derives no special benefit from the BID improvements that are different in kind or degree from those received by the community as a whole. Thus, any assessment against the Playhouse would violate section 170.01 and 170.02, among other provisions. Additionally, any attempt to impose this special assessment on the Playhouse while excluding or exempting other organizations based on their not-for-profit status would violate the equal protection and due process guarantees of the Florida Constitution and the Constitution of the United States. a C, .� S U M I TT� d T I E=My LIC ('URum FOr"' ITEMJL—�LON RASCO KLOCK REININGER PEREZ ESQUENAZI VIGIL & NIETO February 11, 2009 Page 3 For these reasons, the Playhouse would respectfully request that its property at 3500 Grand Avenue (Folio No. 0141210450140) be removed from the Assessment Roll for the Coconut Grove BID prior to any City Commission Action on the Resolution. With that change the Playhouse would have no objection to the BID and the present Resolution going forward.' 988-0003/689972.doc SU6N11TTED INTO THE PUBLIC \-rr--'CU^R"U2" FOR" ITEMLas OV o2 iz. 09. Sincerely RASCO KLOCK REININGER PEREZ ESQUENAZI VIGIL & NIETO B.xv Joseph P. lock, Jr. Gabriel E. Nieto, P.A. L' C7 -ata r tC7 P" rn i o—'> 0 -> 1 —r > T W 3 N � ® J ' The Playhouse does, however, reserve all rights to challenge both the creation and implementation of the BID should the Playhouse property remain on the assessment roll. RASCO KLOCK REININGER PEREZ ESQUENAZI VIGIL & NIETO