Agenda

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County Administrator's Report 13. 13.

BCC Regular Meeting

Budget & Finance Consent

Meeting Date:	09/20/2018
Issue: Waiver of the 2018 EDATE Application Deadline for Ascend Performance Materials
From:	Jack Brown
Department:	County Administrator's Office
CAO Approval:

RECOMMENDATION:

Recommendation Concerning Waiving the March 1, 2018, EDATE Application Deadline for Ascend Performance Materials, LLC - Jack Brown, County Administrator

That the Board waive the March 1, 2018, deadline for the Economic Development Ad Valorem Tax Exemption (EDATE) Application of Ascend Performance Materials, LLC, for the 2018 tax year, as permitted by Escambia County Code of Ordinances Sec. 90-149(c), which states that the Board "may waive the March 1 deadline when good cause is shown by the applicant." Ascend Performance Materials requests this consideration due to personnel changes at the corporate level leading to a lack of awareness of the county-level reporting obligation. The Board adopted the Ordinance establishing Ascend's EDATE on June 28, 2012, and there have been no subsequent Board actions regarding an EDATE deadline waiver.

[Funding Impact: Per the Property Appraiser, the 2018 abated and anticipated amount of ad valorem tax would be approximately $154,000]

BACKGROUND:

The Board adopted the Ordinance granting Ascend Performance Materials an EDATE on June 28, 2012 at an exemption rate of 62% for 10 years. EDATE applications are due every year on or before March 1st, with County staff mailing reminder letters and blank applications to recipients well in advance. Due to corporate personnel changes, Ascend failed to file by the deadline, but have since taken steps to ensure against future errors. There is no record of any previous significant tardiness by Ascend.

BUDGETARY IMPACT:

Per the Property Appraiser, the 2018 abated and anticipated amount of ad valorem tax would be approximately $154,000. With the granting of the requested waiver, this amount would equal the financial impact.

LEGAL CONSIDERATIONS/SIGN-OFF:

N/A

PERSONNEL:

N/A

POLICY/REQUIREMENT FOR BOARD ACTION:

Escambia County Code of Ordinances Sec. 90-149(c), which states that the Board "may waive the March 1 deadline when good cause is shown by the applicant".

IMPLEMENTATION/COORDINATION:

Staff will coordinate with the Property Appraiser office, pending the Board's decision.

Attachments
Ascend's 2018 EDATE Renewal