Acme Legal Boundaries and the Units of Development:
Acme is located west of State Road 7, south of State Road 80, north of Lantana Road and east of Water Conservation Area #1, in Palm Beach County. Acme’s boundary includes those portions of Sections 31, 32, 33, 34, and 35, Township 43 South, Range 41 East, lying south of the South Florida Water Management District (SFWMD) Canal C-51 West right-of-way and all that part of the north half of Section 25, Township 44 South Range 40 East, lying northeasterly of Levee L-40 right-of-way, and all of Sections 2 through 11 inclusive, 14 through 23 inclusive, Sections 26, 27, 28, 29, 33, 34 portions of Section 12 and 13, and those parts of Sections 30, 31, and 32 lying northeasterly of the Levee L-40 right-of-way, all in Township 44 South, Range 41 East. The Acme Boundary Map shown in Exhibit 2A shows the legal boundaries of the Acme Improvement District. Exhibit 2B shows the municipal boundaries of the Village of Wellington.
Since the original creation of Acme, the following Units of Development have been created by order of the Circuit Court:
- Unit of Development No 1 created in 1973 (Wellington Planned Unit Development [PUD]): 7,400 acres
- Unit of Development No 2 created in 1978 (Palm Beach Point): 1,500 acres
- Unit of Development No 5 created in 1979 (The Landings PUD): 1,690 acres
- Unit of Development No 7 created in Wellington’s Edge acres
Wellington’s 1994 Master Plan, revised to conform with statutory requirements in September, 2000, divides the District into three areas (A, urban; B, rural; and C, semi-urban) for the purpose of creating “Benefit Units” which more accurately reflect the benefits received, and hence, the annual operating and maintenance assessments to be levied. Under the 1994 Plan, non-ad valorem assessments can be collected to pay for drainage, roadways within the District, parks and recreation, street lighting, debt service, capital, and general operating costs associated with administration, insurance, fringe benefits, and other indirect costs.
The benefit ratio only applies to operating and maintenance assessments for the following facilities and/or services: roads, parks and recreation, street lighting, and general operating costs associated with administration, debt, capital, insurance, fringe benefits and other indirect costs. Drainage and related facilities and/or services are equally assessed to all units. Nothing herein precludes other forms of taxation. Within each of the areas, the original Units of Development remain intact.
Acme consists of 25,997 assessment units, across the areas identified above and is authorized to levy non-ad valorem assessments against these properties. The benefit units methodology originally used for assessments is no longer used, as benefits currently are assessed across all areas in a uniform benefit structure.
In February 2004, Wellington entered into a Memorandum of Understanding (MOU) with the South Florida Water Management District for construction of the Basin B Project. The MOU acknowledged that combining Basins A and B would meet regional multi-purpose objectives, including environmental restoration, flood protection, water quality enhancement, and recreation. The Basin B Project was completed and included a 365-acre wetland and impoundment area, new pump stations, improved culverts and canals. The total cost of the project was approximately $21 million, of which $18 million was funded by the SFWMD.