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<br /> <br />City of Sunny Isles Beach <br />18070 Collins Avenue <br />Sunny Isles Beach, Florida 33160 <br /> <br />(305) 947-0606 City Hall <br />(305) 949-3113 Fax <br />(305) 947-2150 Building Department <br />(305) 947-5 107 Fax <br /> <br />City Commission <br />Norman S. Edeleup, Mayor <br />Lewis .J. Thaler, Vice Mayor <br />Roslyn Brezin. Commissioner <br />Gerry Goodman, Commissioner <br />George "Bud" Scholl. Commissioner <br /> <br />A. John Szerlag, City Manager <br />/lalls Ottinol. City Attorney <br />.Jane A. Hilles, CMC, City Clerk <br /> <br />MEMORANDUM <br /> <br />TO: <br /> <br />FROM: <br /> <br />The Honorable City commissm%: <br /> <br />Hans OUinot, City Attorneyw '-l <br />December 18,2008 <br /> <br />DATE: <br /> <br />RE: <br /> <br />Resolution approving a tax settlement agreement with the Miami-Dade County <br />Property Appraiser's Office for the property located at 19200 Collins Avenue <br /> <br />RECOMMENDATION: <br /> <br />It is recommended that the City Commission approve the attached Resolution approving a tax <br />settlement agreement with Miami-Dade County for the property located at 19200 Collins Avenue. <br /> <br />REASONS: <br /> <br />As you may know, the City Attorney's Office has been involved in lengthy settlement negotiations <br />with the Miami-Dade County Property Appraiser's Office regarding the property located at 19200 <br />Collins A venue. The City purchased this property to be used as open space and developed as a public <br />park. Towards that end, the City approved a covenant requiring the land to be used for park purposes <br />in perpetuity and applied for an ad valorem tax exemption with Miami-Dade County. However, the <br />Property Appraiser's Office denied the City's requested tax exemption, concluding that the property <br />was not used "exclusively" for governmental purposes under Chapter 196, Florida Statutes, because the <br />City is allowing the Marco Polo Hotel to use the property for parking purpose. The settlement reduces <br />the City's tax liability by fifty percent (50%). <br /> <br />Realizing that the law favors the Property Appraiser's Office, a settlement was the best course of <br />action. Specifically, the Miami-Dade County Circuit Courts have taken a very restrictive view of what <br />constitutes an "exclusive" governmental use in order to qualify for a property tax exemption. <br />Moreover, the Property Appraiser's determination to grant or deny an exemption is entitled to a <br />presumption of correctness by the court. For example, in the case styled City of Miami Beach v. <br />Robbins, 12 Fla. L. Weekly Supp. 651 a (Fla. 11 th Circ. Ct. March 31, 2005), the court upheld the value <br />adjustment board's decision upholding the property appraiser's denial of a municipal property tax <br />exemption for a city owned parking garage. The court reasoned that the city's parking garage was not <br />used "exclusively" by the city for municipal or public purposes. Accordingly, the court upheld the <br />Property Appraiser's decision to deny the city a municipal tax exemption for the property. <br /> <br />Agenda Item ~ 0 \ <br />Date I 2 - \ ~ ' 0 2 <br />