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