Title
MOTION TO ADOPT PROPOSED RESOLUTION NO. 2025-R-33.
PROPOSED RESOLUTION NO. 2025-R-33 IS A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF PEMBROKE PINES, FLORIDA; APPROVING AND AUTHORIZING THE EXECUTION OF THE AGREEMENT FOR UNIFORM COLLECTION OF NON-AD VALOREM SPECIAL ASSESSMENTS WITH THE BROWARD COUNTY TAX COLLECTOR; DIRECTING THE CITY CLERK TO TRANSMIT A COPY OF THIS RESOLUTION AND THE EXECUTED AGREEMENT FOR UNIFORM COLLECTION OF NON-AD VALOREM SPECIAL ASSESSMENTS TO THE BROWARD COUNTY TAX COLLECTOR; PROVIDING FOR CONFLICTS; PROVIDING FOR SEVERABILITY; AND PROVIDING FOR AN EFFECTIVE DATE.
Summary Explanation and Background
SUMMARY EXPLANATION AND BACKGROUND:
1. Until 2025, the Broward County Department of Finance and Administrative Services served as the tax collector for Broward County under Article IV of the Broward County Charter.
2. An amendment to the Florida Constitution was approved by the state’s electorate to require that all designated Constitutional Officers, including Tax Collectors, be elected officials.
3. In 2024, Broward County elected a state-constitution Tax Collector for Broward County, whose office now serves as the tax collector for the County.
4. The City had previously entered into an agreement with Broward County for the uniform collection of the City’s non-ad valorem special assessments by the Broward County Department of Finance and Administrative Services.
5. The City Commission has determined that entering into the Agreement for Uniform Collection of Non-Ad Valorem Special Assessments with the newly-created office of the Broward County Tax Collector is in the best interest of the citizens and residents of the City of Pembroke Pines.
6. Request Commission pass Proposed Resolution No. 2025-R-33.
Financial Impact
FINANCIAL IMPACT DETAIL:
a) Initial Cost: Actual costs of collection of the non-ad valorem assessments. Reimbursement amount will not exceed two (2) percent of the amount of the Assessments collected and remitted.
Reimburse Tax Collector for necessary administrative costs for the collection and enforcement of the Assessments
Reimburse the Tax Collector for any separate tax bill (not the tax notice).
b) Amount budgeted for this item in Account No: Not Applicable.
c) Source of funding for difference, if not fully budgeted: Not Applicable.
d) 5 year projection of the operational cost of the project Not Applicable.
e) Detail of additional staff requirements: Not Applicable.
FEASIBILITY REVIEW:
A feasibility review is required for the award, renewal and/or expiration of all function sourcing contracts. This analysis is to determine the financial effectiveness of function sourcing services.
a) Was a Feasibility Review/Cost Analysis of Out-Sourcing vs. In-House Labor Conducted for this service? Not Applicable.
b) If Yes, what is the total cost or total savings of utilizing Out-Sourcing vs. In-House Labor for this service? Not Applicable.