Agenda

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County Attorney's Report 12. 1.

BCC Regular Meeting

Discussion

Meeting Date:	02/07/2019
Issue: 10770 Silver Creek Drive MSBU Non-Ad Valorem Special Assessment Issue
From:	KIA JOHNSON
Department:	County Attorney's Office
CAO Approval:

RECOMMENDATION:

Recommendation Concerning 10770 Silver Creek Drive MSBU Non-Ad Valorem Assessment Issue.

That the Board discuss and determine whether to direct the County Attorney's Office to proceed with the following action:

A. Authorize payment of $1,009.80 in exchange for an executed general release from any and all claims against the County by Hung Nguyen and Dzung Nguyen; and

B. Authorize the Chairman and the County Attorney's office to prepare and sign any and all documents necessary to effectuate this action.

BACKGROUND:

Mr. Hung Nguyen and Mrs. Dzung Nguyen purchased property located at 10770 Silver Creek Drive in August 2016. Prior to closing on the subject property, Mr. and Mrs. Nguyen’s closing agent ran a title search and a municipal lien search. The closing agent also reached out to the Office of Environmental Code Enforcement and was told that no pending violations existed. However, the closing agent was not informed of the MSBU abatement that had been completed but not yet certified and added to the tax roll. The MSBU abatement in the amount of $1,009.80 was reflected on Mr. and Mrs. Nguyen’s 2016 real estate property tax bill. The Nguyens are requesting relief from the entire MSBU abatement assessment amount.

In addition, there is another potential resolution:

The Board could find that the non-ad valorem assessment was assessed in error, based on the facts detailed above. After a roll has been certified to the Tax Collector, the Board may seek to make corrections to it by filing Form DR-409A, Certificate of Correction of Non-Ad Valorem Assessment Roll, with the Tax Collector. The Tax Collector would then request authority from the Florida Department of Revenue to cancel the MSBU abatement portion of Mr. and Mrs. Nguyen’s 2016 non-ad valorem assessments. However, if the Florida Department of Revenue does not consider the request to be a permissible reason for cancellation of the MSBU abatement assessment, it will deny the Tax Collector’s request and the assessment will remain on Mr. and Mrs. Nguyen’s tax roll. In this scenario, the Florida Department of Revenue makes the final determination.

BUDGETARY IMPACT:

General Fund 001, Cost Center 110201 Administration

LEGAL CONSIDERATIONS/SIGN-OFF:

Assistant County Attorney Kia Johnson has reviewed and drafted this recommendation.

PERSONNEL:

N/A

POLICY/REQUIREMENT FOR BOARD ACTION:

N/A

IMPLEMENTATION/COORDINATION:

N/A

Attachments
No file(s) attached.