Memorandum Concerning Taxation of Annexed Property 11-27-00 v AGENDA ITEM#3A
NOVEMBER 27, 2000
November 21, 2000
MEMORANDUM
TO: The Honorable Mayor
and Members of the C'ty Commission
FROM: Jim Han
City Manage
SUBJECT: Follow-up items
The following are responses to questions and requests for additional information that were made
in recent City Commission meetings.
Interlocal Agreement with Jacksonville concerning Taxation of Annexed Property; A
question was raised at the last Commission meeting about Atlantic Beach's ability to levy taxes on
newly annexed property. The 1995 Interlocal Agreement between Jacksonville and Atlantic
Beach states as follows;
"Annexation-Any future efforts by the City of Atlantic Beach to annex property situated in
Jacksonville outside of Atlantic Beach must be discussed first with Jacksonville to
determine any impacts upon Jacksonville's revenues and other provisions of this
agreement. If the City of Atlantic Beach shall seek to annex property over the objection
of the City of Jacksonville, then the millage reduction provisions of paragraph 1 of this
agreement shall not be applicable to the annexed area unless Jacksonville shall consent to
the annexation."
In short, Atlantic Beach will not be able to receive any ad valorem taxes from newly annexed
property unless Jacksonville consents to the annexation.
Jacksonville, Jacksonville Beach, Atlantic Beach, Neptune Beach,
and Baldwin published by the University of Florida Bureau of
Economic and Business Research Population Program, Florida
Estimates of Population. Notwithstanding the above, the population
for Jacksonville shall include, at a minimum, the total population
in Duval County less the population in Urban Services Districts 2
through 5. The parties agree that where a distribution is made to
Atlantic Beach based upon its percentage population, Jacksonville
has discretion as to the manner of spending the remaining funds or
revenues and may spend the remaining funds or revenues completely
outside of Atlantic Beach.
12 . Annexation - Any future efforts by the City of Atlantic
Beach to annex property situated in Jacksonville outside of
Atlantic Beach must be discussed first with Jacksonville to
determine any impacts upon Jacksonville's revenues and other
provisions of this agreement. If the City of Atlantic Beach shall
seek to annex property over the objection of the City of
Jacksonville, then the millage reduction provisions of paragraph 1
of this agreement shall not be applicable to the annexed area
unless Jacksonville shall consent to the annexation.
13 . Inter-Local Agreement - The Inter-Local Agreement entered
into by the parties on May 11, 1982 , continues in effect, as
11.