§ 25-204. High-water recharge use contract.

(a)

(1)
   Prior to submitting an application with the property appraiser for participation in the high-water recharge protection tax assessment program, the property owner shall enter into a high-water recharge use contract with the county.

(2)

At the request of the property appraiser and as approved by a majority vote of the board of county commissioners upon adoption of this article, except as required by subsection 25-204(c) when less than the entire property subject to the application is conveyed, transferred or sold, there is hereby waived the requirement of F.S. § 193.625(3)(a), 1996, that an annual application or statement is to be made for classification of property after the initial application is made and the classification is granted.

(b)

The high-water recharge use contract shall, at a minimum, include the following provisions:

(1)

Property owner's rights, duties and obligations.

a.

Through the contract, the property owner shall acknowledge, agree and certify that the facts listed in subsections 1. through 7. below are accurate and directly applicable to the property covered by the contract (the "property").

1.

The land use of the property has been continuous for a period of at least one (1) year prior to the effective date of the contract.

2.

The land use of the property is either vacant residential, vacant commercial, vacant industrial, vacant institutional, or nonagricultural. The property owner shall not, for the term of the contract, seek or allow the making of an application for a rezoning on any part of the property.

3.

All of the property covered by the contract is contiguous and is located within a significant groundwater recharge area as established by section 25-205, below. Any lands owned by the applicant which are contiguous to the property but are not located within a significant groundwater recharge area shall not be included in the contract and shall not be eligible for participation in the high-water recharge protection tax assessment program under this article.

4.

The property is not and will not be receiving any other special tax classification.

5.

The property is not in the vicinity of any activity that has the potential to contaminate the ground water, including, but not limited to, the presence of:

(i)

Toxic or hazardous substances;

(ii)

Free-flowing saline artesian wells;

(iii)

Drainage wells;

(iv)

Underground storage tanks; or

(v)

Any potential pollution source existing on another parcel of property that drains to the property.

The foregoing evaluation set forth in subsection 25-204(b)(1)a.5.(i) through (v) is to be evidenced by a Phase I environmental audit which shall be attached to the contract.

6.

The property is at least ten (10) acres in size.

7.

The property is located in unincorporated Orange County, Florida.

b.

Upon the property appraiser classifying the property as property to be assessed as high-water recharge land, the property owner shall agree that the property will be used only for bona fide high-water recharge purposes for a period of at least five (5) years from January l of the year in which the assessment is first made.

1.

Violation of subsection 25-204(b)(1)b. during the initial five-year term shall result in the property owner being subject to and automatically assessed for the payment of the difference between the total amount of taxes actually paid on the property and the amount of taxes which would have been paid in each previous year the contract was in effect if the high-water recharge assessment had not been used, plus an interest penalty of eighteen (18) percent per year based on the amount of taxes which would have been paid in each year.

2.

Violation of this subsection 25-204(b)(1)b. during any successive term after the initial five-year term shall result in the property owner being subject to and automatically assessed for the payment of the difference between the total amount of taxes actually paid on the property for each year of successive terms during which the violation occurred and the amount of taxes which would have been paid in each of those previous successive term years if the high-water recharge assessment had not been used, plus an interest penalty of eighteen (18) percent per year based on the amount of taxes which would have been paid in each year.

3.

The provisions of this subsection 25-204(b)(1)b. as applicable to the property shall survive termination of the contract.

c.

The full amount of the applicable automatic assessment upon violation of subsection 25-204(b)(1)b.1. or subsection 25-204(b)(1)b.2. shall be placed on the next available tax bill after the breach of the contract is discovered. The provisions of this subsection 25-204(b)(1)c. as applicable to the property shall survive termination of the contract.

d.

The property owner shall give notice to the county environmental protection department and the property appraiser of either the sale or annexation of any portion or all of the property.

(2)

County's rights, duties and obligations.

a.

The contract shall state that through the adoption of this article, the county has established the methodology and formula for determining the assessment to be used by the property appraiser upon the property appraiser classifying the property subject to the contract as high-water recharge land.

b.

The contract shall state that through the adoption of this article, the county has established those areas of the county that provide significant groundwater recharge and the county shall certify that the property subject to the contract is within one of those areas described as providing significant groundwater recharge.

(3)

Term. The high-water recharge use contract shall be for the term of time established as follows:

a.

Upon the property appraiser granting the high-water recharge classification assessment to the property subject to the contract, the initial term of the contract shall be for five (5) years from January 1 of the year in which the assessment is made.

b.

After the initial five-year term, as established by subsection 25-204(b)(3)a., the term of the contract shall be for successive one-year terms, which are automatically renewed for so long as this article, as it may be amended, remains in effect and the property subject to the contract continues to comply with the conditions set forth in subsection 25-204(b)(1)a.

c.

In the event of a sale, devise, transfer, or assignment of the property subject to the contract, the initial five-year term as established by subsection 25-204(b)(3)a. shall continue to be measured from January 1 of the year in which the original assessment by the property appraiser applicable to the property was made.

d.

In the event the property appraiser does not classify the property subject to the contract as high-water recharge, upon the expiration of all appeals or appeal periods, as applicable, the contract shall terminate.

(4)

Applicability. The high-water recharge use contract shall be applicable to the parties to the contract and their successors and assigns as follows:

a.

The contract, and the terms and conditions thereof, shall be binding upon and inure to the benefit of the county and its successors or assigns in interest.

b.

The contract and the terms and conditions thereof, shall be binding upon and inure to the benefit of the property owner and its successors or assigns in interest to the entire parcel described as the property subject to the contract. The terms and conditions of the contract similarly shall be binding upon the property subject to the contract and shall run with title to the same.

c.

The sale, devise, transfer or assignment of less than the entire parcel described as the property subject to the contract shall require the parent parcel and each newly created parcel to enter into new contracts with the county. Any parcel which does not enter into a new contract shall be considered in breach of the contract and subject to the provisions of subsections 25-204(b)(1)b. and 25-204(b)(1)c.

(5)

Termination. The high-water recharge use contract may be terminated as follows:

a.

The contract may be terminated by the county or property owner without penalty, by giving notice to the property owner, property appraiser and the environmental protection department that the property will not be used for high-water recharge purposes or no longer be classified as high-water recharge starting as of January 1 of the next year provided the initial term of five (5) years is completed.

b.

The contract may be terminated at any time by the county upon the discovery of a breach of any of the terms and conditions of the contract. The county shall give notice to the property appraiser and the property owner of the breach and termination of the contract.

1.

Upon termination, the property owner shall continue to be subject to the provisions of subsections 25-204(b)(1)b. and c. unless the breach is a breach of subsection 25-204(b)(1)a. and such breach is caused directly by the county.

2.

Upon termination caused by a breach of subsection 25-204(b)(1)a. which is caused directly by an action of the county the provisions of subsection 25-204(b)(1)b. and c. shall not be applicable.

c.

The sale, devise, transfer or assignment of less than the entire parcel described as the property subject to the contract may cause termination of the contract in accordance with subsection 25-204(b)(4)c.

d.

The annexation of any portion of the parcel described as the property subject to the contract shall cause the contract to terminate.

1.

A voluntary annexation of any portion of the property shall be considered a breach of the contract and the property shall be subject to the provisions of subsections 25-204(b)(1)b. and 25-204(b)(1)c.

2.

An involuntary annexation of any portion of the property shall cause the contract to terminate without penalty.

(c)

The county shall prepare a form high-water recharge use contract. Such form contracts shall be made available to the public at the office of the county planning department and the county environmental protection department and at the county property appraiser's office.

(d)

Prior to making application with the property appraiser for a high-water recharge classification, the applicant shall obtain a form high-water recharge use contract, fill it out completely (including attachment of all required exhibits) and submit it to the county environmental protection department for review. Contracts completed by the applicant that are determined by the environmental protection department to be in compliance with this article shall be forwarded to the county chairman for execution by the county. A certified copy of the fully executed contract shall be returned to the applicant. The original contract shall be retained by the county. The applicant shall include the certified copy of the contract as part of its application to the property appraiser.

(Ord. No. 96-38, § 1, 12-10-96; Ord. No. 97-19, § 2—4, 10-14-97)