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05-03-05 Item 11Sou,� CITY OF SOUTH MIAMI South Miami oa f OFFICE OF THE CITY MANAGER An- Americacityi INTER- OFFICE MEMORANDUM v INCORPORATED ® - •� t927 COgtO�' 2001 To: Honorable Mayor, Vice Mayor & Date: May 3, 2005 Commission Members ITEM No. - From: Maria Davis Re: City Code Xmendment City Manager Tax Exemption for Historic Properties ORDINANCE AN ORDINANCE OF THE MAYOR AND CITY COMMISSION OF THE CITY OF SOUTH MIAMI, FLORIDA, RELATING TO AN AMENDMENT OF CHAPTER 18 OF THE CODE OF ORDINANCES OF ` THE CITY OF SOUTH MIAMI, FLORIDA, AUTHORIZING AD VALOREM TAX EXEMPTIONS FOR - IMPROVEMENTS TO HISTORIC PROPERTIES FOR A PERIOD OF TEN YEARS; ESTABLISHING REQUIREMENTS AND PROCEDURES; DESIGNATING THE CITY OF SOUTH MIAMI HISTORIC PRESERVATION BOARD TO REVIEW AND REPORT ON APPLICATIONS; PROVIDING FOR SEVERABILITY; PROVIDING FOR ORDINANCES IN CONFLICT; AND PROVIDING AN EFFECTIVE DATE BACKGROUND In November of 1992 voters in the State of Florida passed an amendment to the State Constitution which allows a local government to grant historic preservation ad valorem tax exemptions to owners of historic properties who carry out rehabilitation which meets historic preservation guidelines. In 1993 the State Legislature followed up that vote with adoption of Fla. Statute 196.1997, entitled "Ad Valorem tax exemptions for historic properties "(Attached). The State legislation allows local governments to adopt' their own ordinances which provide for the tax exemption. A number of local municipalities as well as Miami -Dade County have adopted ordinances providing this incentive to its property owners. The proposed ordinance being presented today is sponsored by the Historic Preservation Board, which recommended its adoption at its February 28, 2005 meeting. The ordinance was drafted by the Planning Department and the City Attorney's office. SUMMARY OF PROPOSED ORDINANCE The purpose of the ordinance as stated in the WHEREAS` clauses is to provide an incentive to owners of historic buildings to restore and renovate their properties. It is recognized that the cost of maintaining and rehabilitating historic buildings is greater than those costs associated with non - City Code amendment Historic Tax Exemption Page 2 of 3 - historic properties. The ordinance provides that: . (1) The property tax exemption is limited to external renovation or restoration carried out after the adoption date of the ordinance. It would apply to 100 % of the increased assessed value resulting from the improvements made; (2)The property tax exemption may last for up to 10 years; (3)The only properties eligible to apply for the exemption are those listed on the U.S. National Register of Historic Places or properties which are designated by ordinance as historic sites (or part of an historic district) by the City of South Miami; (4) The Historic Preservation Board is designated as the review authority to recommend to the City Commission upon all applications for tax exemption. The Board must certify that the external improvements that will be done are consistent with the guidelines established when the 'property was designated and appropriate to maintain the historic appearance and functionality of the historic site, (5) Any property receiving the tax exemption must submit a covenant agreeing to maintain the historic character of property during the exemption period; (6) The City Commission makes the final decision on each application. IMPACT ON MUNICIPAL REVENUE A property tax exemption will impact revenue to the City over the 10 year period of any exemptions granted. The determination of the impact is based upon: (1) will the renovation or construction be considered by the Tax Assessor to be an improvement to the property significant enough to increase the property's assessed value; (2) the amount of the increase in assessed value and; (3) how many historic sites are designated and eligible to submit applications. The City of South Miami to date has designated three individual sites and an historic district (31 residential homes). Currently _three commercial properties are in various stages of historic designation. Based upon preliminary surveys it can be 'expected that over the next decade an additional 30 individual (mostly residential) sites will be designated historic by the City. A typical renovation improvement to an historic home eligible for tax exemption would be the addition of room or a garage at an estimated cost of $25,000. If a tax exemption application was granted for the City's property tax the actual revenue deferred would be $25,000 x .007213 (millage) = $180 annually. A typical renovation improvement to an historic commercial property eligible for tax exemption would be a major facade renovation at an estimated cost of $100,000. If a tax exemption application was granted for the City's property tax the actual revenue deferred would be $100,000 x .007213 (millage) _ $721 annually. The overall tax exemption amounts which could be granted are not significant and would have City Code amendment Historic Tax Exemption Page 3 of 3 minimal impact on the City's budget. However, the exemption could encourage many property' owners to do improvements and to maintain their historic buildings. In addition a property owner with a City tax exemption is also eligible to request the Board of County Commissioners to exempt the County's property tax on the increased assessed value. RECOMMENDATION It is recommended that the proposed ordinance be adopted on first reading Attachments: Proposed Ordinance Fla State Statute 196.1997 Historic Board Minutes Excerpt 2 -28 -05 Copies of Public Notices 4 1 MD/DOD /SAY ,, EAComm Items\2005 \5 -3- 5\Tax ExEmption Ord Report.doc I ORDINANCE NO. 2 3 AN ORDINANCE OF THE MAYOR AND CITY COMMISSION OF THE 4 CITY OF SOUTH MIAMI, FLORIDA, RELATING TO AN 5 AMENDMENT OF CHAPTER 18 OF THE CODE OF ORDINANCES OF 6 THE CITY OF SOUTH MIAMI, FLORIDA, AUTHORIZING AD 7 VALOREM TAX EXEMPTIONS FOR EXTERIOR IMPROVEMENTS TO 8 HISTORIC PROPERTIES FOR A PERIOD OF 10 YEARS; 9 ESTABLISHING REQUIREMENTS AND PROCEDURES; 10 DESIGNATING THE CITY OF SOUTH MIAMI HISTORIC 11 PRESERVATION BOARD TO REVIEW AND REPORT ON 12 APPLICATIONS; PROVIDING FOR SEVERABILITY; PROVIDING FOR 13 ORDINANCES IN CONFLICT; AND PROVIDING AN EFFECTIVE 14 DATE. 15 16 WHEREAS, the citizens of Florida have amended the Florida Constitution to 17 authorize counties and municipalities to allow certain tax exemptions for properties 18 designated as historic (Florida Constitution, Article VII, Sec. 3(e); and, 19 20 WHEREAS, the Florida legislature has enacted Section .196.1997, Florida 21 Statutes, to govern allowance of the historic preservation tax exemption; and, 22 23 WHEREAS, the City Commission of the City of South Miami is committed to 24 preserving the city's history and supports historic preservation efforts; and, 25 26 WHEREAS, the Comprehensive Plan of the City of South Miami, requires that the 27 City "review all new development proposals to assure preservation of the City's limited 28 historic resources "; and, 29 30 WHEREAS, the repair, rehabilitation and maintenance costs of an historic 31 property may be greater than those costs associated with the maintenance of a non - 32 historic property; and, 33 34 WHEREAS, the City Commission seeks to provide an incentive to the owners of 35 historic properties by creating a partial ad valorem tax credit for owner's of historic 36 properties that engage in restoration, renovation and rehabilitation of their properties; 37 and, 38 39 WHEREAS, the City of South Miami Historic Preservation Board at its meeting 40 on February 28, 2005 voted 6 ayes 0 nays to recommend approval of a program to 41 exempt the payment of municipal ad valorem tax on additional assessed value resulting 42 from the exterior renovation and rehabilitation of historically designated properties; and, 43 Additions shown by underlining and deletions shown by sve iking. 1 2 WHEREAS, the Mayor and City Commission desire to accept the 3 recommendation of the Historic Preservation Board. 4 5 NOW, THEREFORE, BE IT ORDAINED BY THE MAYOR AND CITY 6 COMMISSION OF THE CITY OF SOUTH MIAMI, FLORIDA: 7 8 Section 1. Chapter 18 of the Code of Ordinances of the City of South Miami, 9 Florida, is hereby amended, as follows: 10 11 ARTICLE III. TAX EXEMPTIONS FOR HISTORIC PROPERTIES 12 13 Sec. 18.10 Scope of Tax Exemption 14 15 A method is hereby created for the City Commission of South Miami, at its 16 discretion, to allow tax exemptions for properties which it has designated as historic in 17 order to encourage property owners to have their properties so designated and to help 18 offset the costs associated with maintaining historic properties. The tax exemption shall 19 apply to no more than 100 percent of the assessed value of all improvements to historic 20 properties located within the city which result from the exterior restoration, renovation, or 21 rehabilitation made on or after the effective date of this ordinance. The tax exemption 22 applies only to taxes levied by the City of South Miami. The tax exemption does not 23 apply to taxes levied for the payment of bonds or to taxes authorized by a vote of the 24 electors pursuant to section 9(b) or Section 12, Article VII of the Florida Constitution. 25 The tax exemption does not apply to personal property. 26 27 Sec. 18.11 Duration of Tax Reductions 28 29 (a) Any tax exemption granted under this chapter, for a particular property shall 30 remain in effect for up to 10 years as long as the property retains its historic 31 designation, for such lesser term if requested by the property owner, or mandated 32 by the City Commission. The duration of the tax reduction, shall continue 33 regardless of any change in the authority of the city to grant such tax exemptions 34 or any change in ownership of the property. In order for the property to retain its 35 tax exemption, however, the historic designation and improvements to the 36 property must be maintained Over the period for which the tax exemption was 37 granted. 38 39 Sec. 18.11 Eligible Properties and Improvements 40 41 (1) Property is qualified for the tax exemption under this chapter if: 42 43 Additions shown byunderlinin and deletions shown by offing 1 (a) At the time the tax exemption is granted, the property: 2 3 (i) Is individually listed in the National Register of Historic 4 Places pursuant to the National Historic Preservation Act of 5 1966, as amended; or 6 7 (ii) Is a contributing property within a National- Register- listed 8 district; or 9 10 (iii) Is designated as a historic property, or as a contributing 11 property in a local historic district, under the terms of the 12 South Miami preservation ordinance as enacted by the City 13 Commission; and; 14 15 16 17 (b) In order for an improvement to an historic property to qualify for tax 18 exemption, the improvement must be: 19 20 (i) Consistent with the United States Secretary of the Interior's 21 Standards for Rehabilitation and the design review guidelines established 22 for the property in the adopted Designation Report; 23 24 (ii) Determined by the South Miami Historic Preservation Board 25 that the improvement is appropriate to maintain the historic appearance, 26 compatibility, and functionality of the structure, as evident by the issuance 27 of a Certificate of Appropriateness; 28 29 (iii) Determined by the South Miami Historic Preservation Board 30 to meet the criteria established in rules adopted by the Florida Department 31 of State; and 32 33 (c) The City of South Miami Historic Preservation Board has certified 34 to the City Commission of South Miami, Florida that the property for 35 which a tax exemption is requested satisfies sub - paragraphs (a) and (b) 36 above. 37 38 Sec. 18.12 Applications 39 40 Any person, firm or corporation that desires an ad valorem tax exemption for 41 improvements to an historic property must, in the year the reduction is desired to take 42 effect, file with the Historic Preservation Board a written application on a form approved 43 by the Florida Department of State. The application must include the following Additions shown by underlining and deletions shown by Wig. I information: 2 3 (1) The name of the property owner and the location of the historic property; 4 5 (2) A description of the exterior improvements to the historic property for 6 which a tax exemption is requested and the date of commencement of 7 construction of such improvements; 8 9 (3) Proof, to the satisfaction of the South Miami Historic Preservation Board 10 that the property that is to be rehabilitation or renovated is a historic 11 property; 12 13 (4) Proof, to the satisfaction of the South Miami Historic Preservation Board 14 that the improvements to the property will be consistent with section 18- 15 11(b); and 16 17 (5) Other information deemed necessary by the Department of State. 18 19 The application form must be approved by the Department of State prior to 20 issuance. 21 22 Sec. 18.13 Required Covenant 23 24 To qualify for a tax exemption, the property owner must enter into a covenant or 25 agreement with the City Commission for the term for which the tax exemption is granted. 26 The form of the covenant or agreement must be approved by the Department of State and 27 further approved by the City Attorney. Moreover, it shall require that the historic 28 character of the property be maintained for the period that the tax exemption is granted. 29 The covenant or agreement shall be binding on the current property owner, transferees, 30 and their heirs, successors, or assigns. Violation of the covenant or agreement results in 31 the current property owner being subject .to the payment of the differences between the 32 total amount of taxes which would have been due in March in each of the previous years 33 in which the covenant or agreement was in effect had the property not received the tax 34 exemption and the total amount of taxes actually paid in those years, plus interest on the 35 difference calculated as provided in s. 212.12(3), Florida Statutes. 36 37 Sec. 18.14 Review by the City of South Miami Historic Preservation Board. 38 39 The City of South Miami Historic Preservation Board, is designated to review 40 applications for tax exemptions and shall provide a- written recommendation to grant or 41 deny the tax exemption to the City Commission. The written recommendation, and the 42 reasons therefor, must be provided to the applicant and to the City Commission before 43 the City Commission can consider the application during an official meeting. The South Additions shown by underlining and deletions shown by eve t g. I Miami Historic Preservation Board's review must be conducted in accordance with the 2 rules adopted by the Department of State. Moreover, the board must be approved and 3 certified by the Florida Department of State. 4 5 Sec. 18.15 Approval by City Commission of South Miami, Florida. 6 7 A majority vote of the City Commission of South Miami, Florida shall be required 8 to approve a written application for tax exemption. Such tax exemption shall take effect 9 on the January 1St following the substantial completion of the improvement. The City of 10 South Miami shall include the following in a resolution approving the written application 11 for tax exemption: 12 13 (1) The name of the owner and address of the historic property for 14 which the tax exemption is granted. 15 16 (2) A finding that the historic property meets the requirements of this 17 section. 18 19 (3) The period of time for which the tax exemption shall remain in effect and 20 the expiration date of the tax exemption. 21 22 The City Commission shall deliver a copy of each approved application for a 23 historic preservation ad valorem tax exemption to the property appraiser_ of Miami -Dade 24 County. Upon certification of the assessment roll, or recertification, if applicable, 25 pursuant to section 193.122, for each fiscal year during which the ordinance is in effect, 26 the property appraiser shall report the following information to the local governing body: 27 28 (a) The total taxable value of all property within the county or municipality for 29 the current fiscal year. 30 31 (b) The total exempted value of all property in the county or municipality 32 which has been approved to receive historic preservation ad valorem tax 33 exemption for the current fiscal year. 34 35 Section 2. If any section, clause, sentence, or phrase of this ordinance is for any 36 reason held invalid or unconstitutional by a court of competent jurisdiction, the holding 37 shall not affect the validity of the remaining portions of this ordinance. 38 39 Section 3. All ordinances or parts of ordinances in conflict with the provisions 40 of this ordinance are hereby repealed. 41 42 Section 4. Any sections or parts of sections of this Ordinance may be 43 renumbered and/or combined with other sections or parts of sections of the South Miami Additions shown by underlining and deletions shown by ei-efstfikiag. 1 Code of ordinances and any amendments thereto, as is necessary to ensure the continuity 2 and consistency within and between the various sections of the South Miami Code of 3 Ordinances. 4 5 Section 5. This ordinance shall take effect immediately at the time of its 6 passage. 7 8 PASSED AND ADOPTED this day of 12005. 9 10 11 ATTEST: APPROVED: 12 13 14 15 CITY CLERK MAYOR 16 17 1 st Reading — 18 2nd Reading — 19 20 COMMISSION VOTE: 21 READ AND APPROVED AS TO FORM Mayor Russell: 22 Vice Mayor Palmer: 23 Commissioner Birts- Cooper: 24 CITY ATTORNEY Commissioner Sherar: 25 Commissioner Wiscombe: 26 Additions shown by underlining and deletions shown by o°°rn Statutes & Constitution :View Statutes :- >2004- >Ch.01.96- >Section 1997. Online Sunshine Page 1 of 4 2004 ,-M1 Select Year: Year: The 2004 Florida Statutes - Title XIV Chapter 196 View Entire Chapter TAXATION AND FINANCE EXEMPTION 196.1997 Ad valorem tax exemptions for historic properties. - (1) The board of county commissioners of any county or the governing authority of any municipality may adopt an ordinance to allow ad valorem tax exemptions under s. -3, Art. VII of the State Constitution to historic properties if the owners are engaging in the restoration, rehabilitation, or renovation of such properties in accordance with guidelines established in this section. (2) The board of county commissioners or the governing authority of the municipality by ordinance may authorize the exemption from ad valorem taxation of up to 100 percent of the assessed value of all improvements to historic properties which result from the restoration, renovation, or rehabilitation of such properties. The exemption applies only to improvements to real property. in order for the property to qualify for the exemption, any such improvements must be made on or after the day the ordinance authorizing ad valorem tax exemption for historic properties is adopted. (3) The ordinance shall designate the type and location of historic property for which exemptions may be granted, which may include any property meeting the provisions of subsection (11), which property may be further required to be located within a particular geographic area or areas of the county or municipality. (4) The ordinance must specify that such exemptions shall apply only to taxes levied by the unit of government granting the exemption. The exemptions do not apply, however, to taxes levied for the payment of bonds or to taxes authorized by a vote of the electors pursuant to s. 9(b) or s. 12, Art. Vll of the State Constitution. (5) The ordinance must specify that any exemption granted remains in effect for up to 10 years with respect to any particular property, regardless of any change in the authority of the county or municipality to grant such exemptions or any change in ownership of the property. In order to retain the exemption, however, the historic character of the property, and improvements which qualified the property for an exemption, must be maintained over the period for which the exemption is granted. (6) The ordinance shall designate either a local historic preservation office or the Division of Historical Resources of the Department of State to review applications for exemptions. The local historic preservation office or the division, whichever is applicable, must recommend that the board of county commissioners or the governing authority of the municipality grant or deny the exemption. Such reviews must be conducted in accordance with rules adopted by the Department of State. The recommendation, and the reasons therefor, must be provided to the applicant and to the governing entity before consideration of the application at an official meeting of the governing entity. For the purposes of this section, local historic preservation offices must be approved and certified by the Department of http: / /www.leg.state.fl.us /statutes /index.cfin ?App_ node= Display_Statute &Search String= &URL=Ch... 3/17/05 Statutes & Constitution ;View Statutes >2004- >Ch0196- >Sect1on 1997 : Online Sunshine Page 2 of 4 State: - (7) To qualify for an exemption, the property owner must enter into a covenant or agreement with the governing body for the term for which the exemption is granted. The form of the covenant or agreement must be established by the Department of State and must require that the character of the property, and the qualifying improvements to the property, be maintained during the period that the exemption is granted. The covenant or agreement shall be binding on the current property owner, transferees, and their heirs, successors, or assigns. Violation of the covenant or agreement results in the property owner being subject to the payment of the differences between the total amount of taxes which would have been due in March in each of the previous years in which the covenant or agreement was in effect had the property not received the exemption and the total amount of taxes actually paid in those years, plus interest on the difference calculated as provided in s. 212.12(3): (8) Any person, firm, or corporation that desires an ad valorem tax exemption for the improvement of a historic property must, in the year the exemption is desired to take effect, file with the board of county commissioners or the governing authority of the municipality a written application on a form prescribed by the Department of State. The application must include the following information: (a) The name of the property owner and the location of the historic property. (b) A`description of the improvements to real property for which an,exemption is requested and the date of commencement of construction of such improvements. (c) Proof, to the satisfaction of the designated local historic preservation office or the Division of Historical Resources, whichever is applicable, that the property that is to be rehabilitated or renovated is a historic property under this section, (d) Proof, to the satisfaction of the designated local historic preservation office or the Division of Historical Resources, whichever is applicable, that the improvements to the property will be consistent with the United States Secretary of Interior's Standards for Rehabilitation and will be made in accordance with guidelines developed by the Department of State. (e) Other information deemed necessary by the. Department of State, (9) The board of county commissioners or the governing authority of the municipality shall deliver a copy of each application for a,historic preservation ad valorem tax exemption to the property appraiser of the county. Upon certification of the assessment roll, or recertification, if applicable, pursuant to s. 193.122, for each fiscal year during which the ordinance is in effect, the property appraiser shall report the following information to the local governing body: (a) The total taxable value of all property within the county or municipality for the current fiscal year. (b) The total exempted value of all property in the county or municipality which has been approved to receive historic preservation ad valorem tax exemption for the current fiscal year. http: / /www. leg.state.R.us/ statutes /index.cfin? App _mode= Display_Statute &Search String= &URL =Ch... 3/17/05 Statutes & Constitution :View Statutes ;- >2004- >Ch0196- >Section 1997 : Online Sunshine Page 3 of 4 (10) A majority vote of the board of county commissioners of the county or of the governing authority of the municipality shall be required to approve a written application for exemption. Such exemption shall take effect on the January 1 following substantial completion of the improvement. The board of county commissioners or the governing authority of a municipality shall include the following in the resolution or ordinance approving the written application for exemption: (a) The name of the owner and the address of the historic property for which the exemption is granted. (b) The period of time for which the exemption will remain in effect and the expiration date of the exemption. (c) A finding that the historic property meets the requirements of this section (11) Property is qualified for an exemption under this section if: (a) At the time the exemption is granted, the property: 1. Is individually listed in the National Register of Historic Places pursuant to the National Historic Preservation Act Of 1966, as amended; or 2. Is a contributing property to a national- register- listed district; or 3. Is designated as a historic property, or as a contributing property to a historic district, under the terms of a local preservation ordinance; and (b), The local historic preservation office or the Division of Historical Resources, whichever is applicable, has certified to the local governing authority that the property for which an exemption is requested satisfies paragraph (a), (12) In order for an improvement to a historic property to qualify the property for an exemption, the improvement must: (a) Be consistent with the United States Secretary of Interior's Standards for Rehabilitation. (b) Be determined by the Division of Historical Resources or the local historic preservation office, whichever is applicable, to meet criteria established in rules adopted by the Department of State, (13) The Department of State shall adopt rules as provided in chapter 120 for the implementation of this section. These rules must specify the criteria for determining whether a property is eligible for exemption; guidelines to determine improvements to historic properties which qualify the property for an exemption; criteria for the review of applications for exemptions; procedures for the cancellation of exemptions for violations to the agreement required by subsection (7); the manner in which local historic preservation offices may be certified as qualified to review applications; and other requirements necessary to implement this section. History. - -s. 1, ch. 92 -159. http : / /www.leg.state.fl.us/ statutes /index.cfm ?App mode =Display_Statute &Search String = &URL =Ch... 3 /17/05 CITY OF SOUTH MIAMI HISTORIC PRESERVATION BOARD REGULAR MEETING SUMMARY MINUTES MONDAY, FEBRUARY 28, 2005 City Commission Chambers 4:00 PM EXCERPT L Call to order Action: Ms. Redding called the meeting to order at 4:15 p.m. II. Roll call Roll call was performed. Board members present constituting a quorum: Ms. Redding, Ms. Lahiff, Ms. Clyatt, Ms. Dison, Mr. Deen, and Ms. Chael. Board members absent: Mr. Kurtzman City staff present: R. Don O'Donniley (Planning Director), Sanford A. Youkilis (Planning Consultant), and Patricia E. Lauderman (Board Secretary). III. Legislation Review of proposed City Of South Miami Ordinance pertaining to tax exemption for Historic Properties. Action: The Board and staff addressed the terms of the proposed tax exemption ordinance. Mr. O'Donniley expressed to the Board that the tax reduction ordinance would be applicable to improvements that contribute to maintaining the property historic. Additionally, he recommended specifying in the ordinance that any tax exemption should be only for fagade (exterior) improvements. The Board discussed the ordinance and directed staff to clarify in the ordinance that only exterior improvements are applicable to tax reductions. Motion: Ms. Redding moved to amend the ordinance by having staff create a clearer definition of what improvements are eligible for tax exemption. Ms. Clyatt seconded the motion. Vote: Approved 6 Opposed 0 Motion: Ms. Redding moved to endorse the amended ordinance and recommend to City Commission the amended ordinance. Ms. Lahiff seconded the motion. Vote: Approved 6 Opposed 0 MIAMI DAILY BUSINESS REVIEW Published Daily except Saturday, Sunday and Legal Holidays Miami, Miami -Dade County, Florida STATE OF FLORIDA COUNTY OF MIAMI -DADE: Before the undersigned authority personally appeared O.V. FERBEYRE, who on oath says that he or she is the SUPERVISOR, Legal Notices of the Miami Daily Business Review f /k/a Miami Review, a daily (except Saturday, Sunday and Legal Holidays) newspaper, published at Miami in Miami -Dade County, Florida; that the attached copy of advertisement, being a Legal Advertisement of Notice in the matter of CITY OF SOUTH MIAMI PUBLIC HEARING 5/3/2005 in the XXXX Court, was published in said newspaper in the issues of 04/19/2005 Affiant further says that the said Miami Daily Business Review is a newspaper published at Miami in said Miami -Dade County, Florida and that the said newspaper has heretofore been continuously published in said Miami -Dade County, Florida, each day (except Saturday, Sunday and Legal Holidays) and has been entered as second class mail matter at the post office in Miami in said Miami -Dade County, Florida, for a period of one year next preceding the first publication of the attached copy of advertisement; and affiant further says that he or she has neither paid nor promised any person, firm or corporation any discount, rebate,' commission or refund for the purpose of securin is advertis t for publication in the said newspa r. Sworn to and subscribed before me this 19 0 RIL 2005 (SEAL) Maria 1. Mesa O.V. FERBEYRE personally krw 0 nWy Commission DD293855 ®� Expkres March 04,. 2^006