HNS WEEK IN REVIEW---AUGUST 1-2, 2009


For our Week in Review, we'll have the usual First or Only stories of the week.  We'll look back at a day-long County Board meeting, where each time commissioners acted, Hernando News Source was the first to report the action, with live updates in real-time from the meeting,  But first we have the last in a series of Special Reports on the Spring Hill Fire business tax, where we try to pull it all together.

SPECIAL REPORT:  SPRING HILL FIRE BUSINESS TAX

MILLIONS IN REVENUE LOST, MILLIONS IN TAX SAVED BY BUSINESS

For the wrap-up of our exclusive coverage, we note simply that there are two possible leads for the story's bottom line.  We'll let you choose the one you prefer:

The Spring Hill Fire District lost millions of dollars in tax revenue over the last 13 years because no one noticed a change in a county ordinance that a district lawyer says required assessment of tangible personal property business tax.

OR

Spring Hill businesses got a multi-million dollar tax break over the last 13 years because no one noticed a change in a county ordinance that a district lawyer says required assessment of tangible personal property business tax.

The story got started last week when the Spring Hill Fire Board voted for a resolution asking county commissioners to impose the tangible personal property business tax as part of this year's Spring Hill Fire ad valorem tax assessment.  The move caused an uproar among people who said the board should not be imposing "new" taxes.  Some questioned the legality of the move.  Others said it was politically unwise in the current tough economic times, although fire board members insisted only the larger businesses would see any impact.

But Terry Lewis says the story really started 13 years ago.

Lewis is the outside lawyer hired by the Fire District to provide a legal opinion on the authority for the business tax.  His eight-page letter, which Spring Hill Fire Chief Mike Rampino got Tuesday minutes after telling County Board Chairman Dave Russell not to go forward with the Fire Board's resolution, actually says that the resolution wasn't legally necessary.  That's because, Lewis says, the business tax has been in effect for Spring Hill Fire since a county ordinance was amended back in 1996.  In the creation of the taxing unit that raised revenue for the district, commissioners approved wording that said the Spring Hill ad valorem millage rate applied to "all property" in the district.  The old ordinance limited the Fire District levy to "real property."  Lewis' opinion says the legal effect of the change was to require assessment against tangible personal property, though with exemptions the tax would have been felt only by larger businesses.

When the opinion's import was revealed by Hernando News Source, we sought comments from the Hernando County Property Appraiser's office.  It's the Property Appraiser's responsibility to certify a taxable value for both real and tangible personal property to each taxing authority in the district.  An examination of those certifications over the past three years shows that the line for tangible property taxable value was filled in for EVERY taxing unit in the county EXCEPT for Spring Hill Fire.


County officials confirmed that they approved taxable values for Spring Hill Fire without the tangible property value because they believed the Property Appraiser had a legal basis for leaving the Spring Hill Fire tangible tax line blank on the certification form.  In fact, the Property Appraiser's office said they were relying on the ORIGINAL 1973 ordinance that created a tax unit for Spring Hill Fire which limited the ad valorem assessment to real property.  The office staff said Friday they were still reviewing Lewis' opinion that says the 1996 ordinance change required the tangible levy and left the county and the Property Appraiser no discretion.

The Appraiser's office also provided a document estimating current taxable tangible value in the Spring Hill Fire District at $216 million and figuring business tax revenue for the 2.2686 millage rate at $490,552.82.  Conservatively estimated at an average of $400,000 per year, the last 12 years under the revised ordinance would mean almost $5 million in uncollected fire district revenue.  Of course, in keeping with the dual lead to the story, the reader might prefer to say that means that Spring Hill businesses got to keep $5 million rather than pay it in taxes.

In any event, as of yet, no lawyer has taken issue with Lewis' opinion.  Generally, when there is a change in the language of a law or ordinance, the law presumes there was an intent to change the effect of the law.  But the apparent error in applying the revised ordinance language is one that is clearly shared.  The Property Appraiser provided a copy of the 1973 ordinance as its justification for leaving the tangible tax line blank for Spring Hill Fire.  And it appears that neither county nor fire district officials ever made any attempt to have the Property Appraiser review the matter.  Fire officials said they learned of the potential tangible property business tax revenue only recently, in a conversation with Appraiser's office staff.  County budget chief George Zoettlein says he had no information to counter the Property Appraiser's blank tangible tax value line on the certification form.  County lawyers said the issue was one they were never made aware of until now.  Commission Chairman Dave Russell, who vowed to oppose a business tax for Spring Hill Fire, has not responded to e-mailed invitations for comment to Hernando News Source.

So, if the Lewis opinion is correct, an inadvertent mistake by the Appraiser's office, county staff, and fire district officials has shorted the district about $5 million in revenue over 13 years, or stated another way, has allowed Spring Hill businesses to keep $5 million that would have been paid if the tangible business tax had been assessed and collected.  And the Fire Board's resolution wouldn't even be needed, because as Lewis said the tangible tax levy is required unless the 1996 ordinance language is changed.

However, the future is likely very different.  The ballot language required by the district's independence law, which will be voted on in November 2010, would seem clear: "Shall the Spring Hill Independent Fire District be authorized to levy property taxes up to 2.5 mills on jurisdiction lands to provide fire and rescue services?"  If the referendum is approved, there would be no more business tax issue, since there would be no authority to levy tax on anything other than real property.

But that doesn't change the past 13 years, the lost revenue, and the money saved by businesses despite a contrary ordinance.  And that's the bottom line of the Hernando News Source special reports.

Following are this week's stories and the Special Reports from Thursday and Friday on the Spring Hill Fire business tax.

MONDAY:

FIRE BOARD'S BUSINESS TAX DEAD FOR THIS YEAR?

The controversial Spring Hill Fire Board's tangible property business tax request is not officially on the County Commission's agenda for their regular meeting on Tuesday.  Though Fire District officials haven't confirmed it, it's believed the political uproar as well as the still-unanswered legal questions about the newly independent district's tax authority may have killed the tangible tax move for this year just days after the Fire Board voted 4-1 to ask the commission to levy the tax on its behalf.

WEDNESDAY:

LEGAL OPINION SAYS COUNTY COULD LEVY FIRE BOARD'S BUSINESS TAX

An eight-page legal opinion prepared for Spring Hill Fire Chief Mike Rampino says there was nothing improper or illegal about the Fire Board's request to the county for a levy of tangible personal property tax against Spring Hill businesses.   The opinion from Terry Lewis of Lewis, Longman & Walker says Florida law and county ordinances allow the county to assess the business tax on behalf of its specially created tax units.  Until an election next year, the Spring Hill Fire Board does not have independent authority to levy any ad valorem tax, and the board's resolution from last week's meeting asking for county levy of the business tax led to legal and political questions.  The item was not on Tuesday's County agenda, and no action was taken on the resolution.  The Lewis opinion does not say whether the independent fire board would have the authority to levy the tax after voters approve a maximum ad valorem levy in next's year's vote.  Nor does it say whether or not the tax needed to be noticed on next month's TRIM mailings.    

THURSDAY:

SPECIAL REPORT:  SPRING HILL FIRE BUSINESS TAX

LAWYER SAYS BUSINESS TAX REQUIRED BY COUNTY ORDINANCE

The legal opinion provided to Spring Hill Fire Chief Mike Rampino this week not only says that Hernando County could levy a tangible personal property tax against Spring Hill businesses.  Most of the opinion actually addresses existing law and ordinances and concludes that "at the present time and unless Hernando County's Code of Ordinances is amended, the [Spring Hill Fire tax unit] must levy ad valorem taxes on 'all property' which includes real and tangible personal property."  The opinion by Terry Lewis of Lewis, Longman and Walker cites an existing county code section that says ad valorem tax will be levied on "all property" within the Spring Hill Fire tax unit.  Lewis says the lack of any distinction between real property and personal property means that, absent ordinance change, the county has no discretion and must assess tangible personal property tax in Spring Hill.  Left unspoken in the opinion is a question on the minds of several today...if the levy is required by county ordinance, why hasn't the tangible property tax been collected over the years from Spring Hill businesses?  

FRIDAY:

SPECIAL REPORT:  SPRING HILL FIRE BUSINESS TAX

TAX FORM LEFT TANGIBLE TAX LINE BLANK

Hernando News Source has learned that a taxable value form prepared each year by the Property Appraiser for the Spring Hill Fire District has traditionally left the tangible property line blank.  This despite an ordinance of the county commissioners imposing ad valorem tax on "all property" in the district.  A lawyer's opinion to the district fire chief this week says that ordinance requires a levy of tangible personal property tax, but the blank taxable value on the DR-420 form filled out each year by the Property Appraiser and signed off on by county administrative staff meant that no tangible tax was collected.  Current and past county officials who spoke off the record with Hernando News Source said they had no basic disagreement with the opinion's conclusion, but that the issue had not been raised before, and without a taxable value for Spring Hill tangible property from the Appraiser, they had no basis to assess the tax.  Commissioners declined to schedule action this week on a Fire Board resolution asking specifically for county assessment of the tangible tax.  Nick Nikkinen of the Property Appraiser's office noted Friday that the original Spring Hill Fire ordinance from 1973 did not authorize assessment of tangible property, and said his office is still reviewing the latest legal opinion.  That opinion cited Hernando County Code provisions as amended in the early 1990's.


NOW HERE'S A RECAP OF OUR COVERAGE OF THE COUNTY'S BOARD'S TUESDAY MEETING AND BUDGET DISCUSSION:

COMMISSIONERS STICK WITH CURRENT MILLAGE RATES

County commissioners listened for more than three hours Tuesday afternoon as constitutional officers, staff and the public spoke about the proposed county budget.  At the end of the budget discussion, the County Board voted to certify the same millage rates as in effect for the current year to the Property Appraiser for next month's TRIM notices.  That means a General Fund rate of 5.4394 mills, a combined county millage including Transportation Trust, Health Unit, Sensitive Lands, and the EMS and Stormwater tax units of 7.0168 mills.  The Board also approved a tentative millage rate of 2.2686 for the Spring Hill Fire and Rescue tax unit, pending next year's election to give the independent district full taxing authority.  The tentative rates set Tuesday can still be lowered at public hearings on the budget in September, but as a practical matter cannot be increased.  The approved rate means that commissioners still need to find $700,000 in additional board department budget cuts to balance the spending plan as required by law.  Those cuts will likely come from reductions in parks and facilities personnel, Government Broadcasting cuts, and a dollar hike in seasonal Pine Island parking fee.

SHERIFF DISCUSSES BUDGET CUT OPTIONS WITH COMMISSIONERS

Sheriff Richard Nugent was the leadoff presenter when county commissioners began an afternoon-long budget meeting Tuesday.  Nugent was responding to the county's request that the sheriff find an additional $2 million to eliminate from the Sheriff's Office spending plan.  Nugent said cuts would start with the DARE drug abuse education program.  Despite what he called the program's success, Nugent said four deputies assigned to DARE would have to be downsized, though he said analysis indicates the program is too much a part of the office's core mission to cut completely.  "Prevention is cheaper than incarceration," he said.  Nugent presented the County Board with a Level 1 proposal to cut a million dollars, with loss of 13 sworn deputy positions, and a Level 2 proposal for the complete $2 million cut which would mean the elimination of 27 deputies, including cutbacks to the Air, Marine and Traffic Enforcement units.  Reaction to the sheriff's presentation ranged from support expressed by Leo Jacobs to a call from Jason Sager for the sheriff to stick to his core mission and to cut elsewhere because "there's no money left."  Commissioners listened and told staff to continue discussions with Nugent.  Despite calls by tax activists for a public showing in force, the commission chambers Tuesday were not completely filled, although some chose to stand at the back during public comments on the sheriff's presentation.

COUNTY TO FUND CANNERY, LESSEE WITHDRAWS OFFER

County commissioners told staff to find money for the Little Rock Cannery Tuesday after Spring Hill veterinarian Keely Smith, who proposed to lease the Cannery and take it off the county budget rolls, withdrew her proposal.  The move came in light of almost unanimous public opinion against the proposed lease.  Several dozen members of the audience, many wearing yellow T-shirts bearing the message "I Can! at the Cannery", called on the County Board to use a recent $32,000 donation and other county funds to continue public operation of the Cannery. After more than an hour of comments, staff told the board that budget stabilization funds together with the anonymous donation could be used to continue Cannery operations, and commissioners voted unanimously to look for funds to keep operating the Cannery as is for now.  At least two commissioners said they wanted to use the extra year to seek a better proposal for Cannery privatization before budget talks start next summer.

ELECTIONS SUPERVISOR DEFENDS COSTS

Supervisor of Elections Annie Williams defended her proposed budget in a presentation to the County Board Tuesday.  She noted that her spending plan was lower than last year.  She said it was not "possible or reasonable" to return to the 2006 spending level, as county staff requested of constitutional officers and county departments.  Williams' budget is still some $40,000 above the target set by county staff, but she says she can't find anywhere else to cut.  She said that contracts with hardware and software vendors could not be changed.  Williams also pointed to postage increases in the wake of a growing trend among citizens for absentee voting.

EARLY LEAVE APPROVED FOR ALL SIX-YEAR COUNTY EMPLOYEES

County Human Resources Director Cheryl Marsden told the County Board Tuesday that a second round of an early leave program for all six-year county employees could provide almost two-thirds of the budget savings commissioners are looking for.  Marsden has estimated that as much as $428,000 can be saved if only five percent of eligible employees take the offer of one week of pay for each year on the job, plus paid time off and paid COBRA benefits for 18 months.  The costs would come out of salaries budgeted for the employees.  Marsden has estimated program cost at $335,000 plus the COBRA expense, with potential savings of more than $1 million in pay.  Commissioners approved the program amid optimism that a good response will mean big budget savings in the coming fiscal year.

LANDFILL PRIVATIZING COULD ELIMINATE 22 JOBS

Utilities Director Joe Stapf told the County Board Tuesday that his proposals for meeting budget goals include privatizing recycling and provision of cover at the County landfill.  Stapf said he was still exploring the privatization options, but the prospect of going from 55 to 33 employees would go a long way toward closing a shortfall between solid waste budget wants and revenue reality.  Stapf says the recycling operation could be privatized, since the market for recycled materials does not support the costs.  He also says county eployees would remain responsible for actually covering the active landfill cell each day, though additional positions could be eliminated by contracting for delivery of the cover material.  It's not known how many employees in eliminated positions might be hired by private contractors.

GRANT MONEY COULD PUT LIBRARIES BACK ON SCHEDULE

County Library Director Barbara Shiflett said Tuesday that use of state library grants for operations and personnel costs could allow the four county library facilities to go back to their original 52-hour a week schedule, but she's recommending that commissioners cut back to a compromise position to save grant money for next year.  She's suggesting that the proper schedule is somewhere between the current five days a week, 38-hour schedule, and the former 52-hour, six day a week times.  Shiflett also told County Board members at a budget meeting Tuesday that she will be proposing changes in the way fines are levied for overdue books, perhaps extending to eliminating fines in whole or in part.  All four libraries had their hours cut back earlier this year in order to keep within lower budget targets as expected county revenue dwindled.  Shiflett said the use of grant money could put the facilities back on either the original schedule or a middle ground, but that prudent planning for more revenue shortfalls next year suggests a more conservative use of funds this year.

AND FINALLY, HERE ARE OTHER STORIES YOU SAW (OR COULD HAVE SEEN) FIRST OR ONLY AT HERNANDO NEWS SOURCE.

GAS PRICES SET TO RISE AGAIN?

Last month we were the first in Hernando to report that gas prices were actually set for a mid-summer drop in prices.  Unfortunately, now we report that the latest Auto Club South survey indicates that pump prices may be set to go up again.  Spring Hill resident and local AAA spokesman Gregg Laskoski says the trends suggest that local and national fuel costs have bottomed and may be on the way up.  He cites the stock market jump of the last week as well as an increase in crude oil prices, even though demand remains flat.  The Tampa metro chart shows that the move to lower pump prices came to an end last week.
Tampa-St. PetersburgRegularMidPremiumDiesel
Current$2.436$2.638$2.687$2.514
Yesterday$2.435$2.638$2.686$2.520
Week Ago$2.453$2.657$2.707$2.522
Month Ago$2.643$2.863$2.916$2.647
Year Ago$3.916$4.119$4.195$4.750


DEPUTIES BUST GROW HOUSE, ARREST FIVE FOR CULTIVATING POT

Add one more alleged grow house to the list of marijuana factories shut down by the Hernando County Sheriff's Office.  Friday deputies arrested five people on charges of cultivation of marijuana, theft of services from a utility provider and possession of paraphernalia.  According to records at the Hernando County Jail, the five arrests occurred in central Spring Hill at 10082 Sleepy Willow Court (photo above from Google Street View).  Arrest affidavits say that deputies served a search warrant at the home and seized 64 marijuana plants.  Detectives also observed an extra set of power lines tapped into underground power prior to getting to the residence, which were allegedly used to run two A/C units, several special lights, and other items for growing marijuana.  The suspect identified as the renter of the house was 29-year old Maikel Hernandez-Roman, who was also charged with grand theft and renting a house to manufacture marijuana.  Others arrested were listed in jail records as 41-year old Camillo Rodriguez, 35-year old Mayelin Aguila-Sanchez, 21-year old Nelson Rodriguez-Lamas, and 19-year old Yeney Pardo-Lopez.  Property Appraiser records list the owner of the home as Luz A. Wannamaker of Port Hope, Ontario.

BROOKSVILLE GETS STIMULUS MONEY FOR POLICE

The Miami Herald reported Tuesday that the City of Brooksville has been awarded a federal grant for $134,000 for hiring police.  The Herald says that the Obama administration announced another round of grants for law enforcement agencies to help keep more cops on the beat during the economic downturn -- and tried to assure cities not getting aid that they won't be stiffed.  The grants in Florida reportedly ranged from a high of $11 million to the Miami Police Department to the $134,000 for the Brooksville police department.  The aid announced by Vice President Joe Biden and Attorney General Eric Holder in Philadelphia is just a fraction of what police departments across the country had hoped to get.  For every $1 to be delivered, another $7 in requests will go unanswered under the grant program, Community Oriented Policing Services, commonly called COPS.  About 7,000 state and local agencies applied for aid under the COPS program that is part of the $787 billion stimulus package passed earlier this year. Of those, only about 1,000 were approved. Each state is entitled to at least $5 million in COPS money.

FOUR GET RABIES TREATMENT AFTER ATTACK BY RABID FOX

The Hernando County Health Department said Wednesday that four people are undergoing treatment for rabies exposure after they were bit or scratched by a fox near Brooksville.  The Health Department said the four were attacked Saturday in the Hidden Valley Campground/Wesleyan Village area off Cortez Blvd. east of Brooksville.  The fox was killed by its last victim and tested positive for rabies at a Health Department lab in Tampa.  Officials said that residents should exercise caution with animals that commonly carry the rabies virus, including especially raccoons, bats, foxes and skunks.  They are reminding the public that animals with rabies may show strange behavior or may be aggressive or appear tame.  They may also drool due to swallowing difficulty or may stagger or become paralyzed.  

SUSPECT SOUGHT IN MASARYKTOWN ARMED ROBBERY
Sheriff's officials said they are looking for a man who robbed the Hess Station at 75 Broad St., Masaryktown, on Friday, July 31st at 1:40 a.m.  The suspect was armed with a black semi-automatic handgun.  The robber is described as in his late20's to early 30's, shoulder length brown straight hair, facial hair. He was wearing a blue long sleeve shirt, shorts, brown sneakers.   The sheriff's office did not provide any other details of the crime. They're asking anyone who recognizes the man in the pictures above to notify Major Crime Detective J. Morrell.  If you wish to remain anonymous or be eligible for a reward, call the Hernando County Crime Stoppers toll free number 1-866-990-8477 or you may email your tip with the link at  http://www.hernandosheriff.org/Tips/  You may be eligible for a reward up to $1,000.

FIVE SPRING HILL JUVENILES CHARGED WITH GRAND THEFT, BURGLARY

The daily arrest report from the Hernando County Jail Friday includes five juveniles ranging in age from eleven to thirteen facing felony charges as a result of incidents in Spring Hill.  Though the youngsters are identified and pictured on the public record report, Hernando News Source is not using their names.  Four of them, three 12-year olds and an 11-year old, are facing grand theft charges.  No details of the crime were immediately available, but jail records show the quartet were all arrested at 4608 Landover Boulevard.  The fifth juvenile, a 13-year old, is accused of burglary of a dwelling.  His arrest location is listed as 4133 Dristol Avenue.  A sheriff's report says the 13-year old was charged with breaking into a screened pool area and with taking swim goggles.  He claimed he had permission to use the goggles and swim in the pool, but residents of tthe home said that wasn't true.

WOMAN FACES NINE DRUG-RELATED CHARGES

A 31-year old woman is facing nine separate drug-related charges, according to Hernando County Jail records.  The daily jail report says Stephanie Renee Poteet was arrested Thursday at 3200 Broad Street.  Records show her nine charges ranged from trafficking in drugs and possession of a firearm by a felon to to possession of stolen property and public nuisance.  An arrest affidavit says deputies went to the home at that address in response to numerous complaints of drug activity.  They reportedly found an open bag on the tailgate of a SUV which allegedly contained methamphetamine. Deputies said they found more meth, oxycodone, marijuana and various drug paraphernalia items in a room in the home that was identified as Poteet's, along with a gun.  Poteet was confirmed as presently on probation from another felony in Pasco County.  The affidavit says Poteet was charged with maintaining a public nuisance "due to the obvious nature that the residence was being utilized for the purpose of keeping and using narcotics."  Deputies said they also arrested three men who were in the home on drug and other charges.  They were identified as 23-year old John Charles Canna, who was booked for meth possession; 35-year old Ramon Soto, charged with trafficking and paraphernalia; and 35-year old Matthew Leon Brewer, booked on gun and drug charges. 

FORECLOSURE PACE INCREASES IN JULY

Whilesome cite home sales and suggest the Hernando housing market may beready to rebound, the July foreclosure statistics should put a damperon any optimism.  There were 266 foreclosures filed from July 1 throughJuly 31, a jump from the relatively low June total of 236 and a nearlyidentical number to July of 2008, when 270 cases were started.  Thenumbers come from the Hernando clerk's foreclosure tracking website andsuggest that the foreclosure crisis is not easing yet.  Those close tothe real estate industry had said the lower June total may have been areflection of increased filing fees for many civil cases.  With thosehigher fees factored in, it could be argued that the July jump in casesmeans the foreclosure crisis is in fact getting worse.  In any event,it would seem small increases in home sales are not yet enough tosignal a housing market that is beginning to recover.

IF YOU'RE NOT A REGULAR HERNANDO NEWS SOURCE VISITOR, YOU MAY BE MISSING ALL THE LOCAL NEWS. 
Posted by Hernando News Source at July 31, 2009
Categories: uncategorized
 

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  • August 2, 2009 opaquelypellucid wrote:
    Re: SHFD and their "lost" monies. Me thinks that the headline should read: "SHFD vs Hernando County, Who Wins and Who Loses" with a sub-headline of "W=Attorneys, L=Taxpayers". Aren't you, Mr HNS, happy you bailed before getting in the middle of this one? My primary question is: Can a county and an entity within the county both tax the same tangible property? For instance, Spring Hill taxpayers don't pay a county fire assessment because of SHFD and Hernando taxpayers don't pay for SHFD. Would not a percentage of amount of the tangible property tax collected by the county within Spring Hill belong (though undeserved) to the SHFD? If so, then businesses have not escaped paying anything. The county is the one on the plus side here with monies collected and spent. And, as a final note, Just as Obama and his liberal friends try to sell the folks on taxing of the rich while leaving the middle class alone fails in the reality just as "only the big businesses would have to pay the tangible property tax". Common sense will tell you that it's real easy to have $25,000 or more in tangible property no matter the size of the business. My hope is that Spring Hill businesses fight this craziness until it fails completely, not just for now. If this stays in the news long enough, the vote next year to allow SHFD to collect taxes will go down and flames and that's not a bad thing!

    opaquely, keep up the good work Mr. HNS, pellucid
    Reply to this
    1. August 2, 2009 Hernando News Source wrote:
      Can a county and an entity within the county both tax the same tangible property?

      Yes, e.g., County and City of Brooksville; County and EMS MSTU; etc.   The tangible tax line is filled in on those DR-420's, just not on Spring HIll's.

       Would not a percentage of amount of the tangible property tax collected by the county within Spring Hill belong (though undeserved) to the SHFD?

      Not under current state TPP tax law.

      "W=Attorneys, L=Taxpayers".

      Ask the next Great Brooksvillian, or as some would say, just plain Villian.

      Reply to this
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