Agenda

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County Attorney's Report 16. 1.

BCC Regular Meeting

Action

Meeting Date:	04/06/2017
Issue: Settlement of LOFT appeal in the matter of City of Pensacola, Florida vs. The Board of County Commissioners of Escambia County, Florida
From:	Charles Peppler
Department:	County Attorney's Office
CAO Approval:

RECOMMENDATION:

Recommendation Concerning Settlement of Local Option Fuel Tax (LOFT) Appeal in the Matter of the City of Pensacola, Florida vs. The Board of County Commissioners of Escambia County, Florida, Case No.:17-0627

That the Board take the following action:

A. Authorize the Chairman to execute the proposed Stipulated Settlement Agreement, a copy of which is attached; and

B. Adopt the proposed Resolution, a copy of which is attached; and

C. Authorize written notice to The Office of the General Counsel, State of Florida Department of Revenue that the Board and City have settled the appeal and stating the new distribution percentages as set forth in the proposed Resolution adopted by the Board.

BACKGROUND:

On July 14, 2016 the County adopted R2016-93 setting forth distribution percentages for the local option fuel tax (LOFT) pursuant to Section 336.025(4)(a), Fla. Stat. The City filed an appeal to the distribution before the Administration Commission. The Administration Commission referred the appeal to the Division of Administrative Hearings and an Administrative Law Judge was assigned to conduct an evidentiary final hearing to resolve the appeal. The stipulated settlement agreement provides that a new resolution will be adopted which supersedes the distribution percentages previously provided to the Department of Revenue. The superseding resolution will govern the distribution of the LOFT from September 1, 2016 and continuing through December 31, 2026. The proceeds of the tax will be distributed as follows: Escambia County - 84.04%; City of Pensacola - 15.15%; and Town of Century - 0.81%.

Once the proposed Resolution is transmitted to the Department of Revenue, the City and the County will then take the necessary steps provided in the stipulated settlement agreement to dismiss the appeal and have the Division of Administrative Hearings relinquish jurisdiction to the Administration Commission. Upon relinquishment, the Administration Commission will issue an order closing its file. Once this order is entered by the Administration Commission, both City and County agree that the monies held in escrow by the Clerk of Court may be released according to the percentages as set forth in the proposed resolution.

BUDGETARY IMPACT:

N/A

LEGAL CONSIDERATIONS/SIGN-OFF:

The County Attorney's Office has approved the wording of the Stipulated Settlement Agreement and the Resolution.

PERSONNEL:

N/A

POLICY/REQUIREMENT FOR BOARD ACTION:

N/A

IMPLEMENTATION/COORDINATION:

N/A

Attachments
Stipulated Settlement Agreement
Resolution R2017-__
Resolution R2016-93