The URL can be used to link to this page

Agenda 07-10-23 Budget WorkshopThe City of Boynton Beach City Commission Agenda Monday, July 10, 2023, 9:00 AM Intracoastal Park Clubhouse 2240 N. Federal Hwy. Boynton Beach, FL 33435 Boynton Beach City Commission Ty Penserga, Mayor (At Large) Thomas Turkin, Vice Mayor (District III) Angela Cruz, Commissioner (District 1) Woodrow L Hay, Commissioner (District 11) Aimee Kelley, Commissioner (District IV) Daniel Dugger, City Manager Michael Cirullo, City Attorney Maylee De Jesus, City Clerk City Commission Budget Workshop and Special Commission Meeting. *Mission* To create a sustainable community by providing exceptional municipal services, in a financially responsible manner. etcwcey" to le, www.boynton-beach.org 1 1. Openings A. Call to Order - Mayor Ty Penserga Roll Call Agenda Approval: 1. Additions, Deletions, Corrections 2. Adoption B. Budget Overview • Revenues & Expenses • Fund Balance • Personnel Changes • Fire Assessment Rate • Proposed Rates & Financial Impact • Property Millage Rate • Budgetary Stabilization Options 2. Presentation A. Budget Review • Police Department • Fire Department • Recreation • Development • Public Works/Sanitation/Fleet • Events • Other Departments "as requested" • Other Funds B. General Capital Improvements • 302 Fund Discussion C. Government Surtax Capital Improvements • 303 Fund Discussion D. Utility Fund • Operating • Capital • Canal Assessment Discussion E. Budgetary Stabilization Options Consensus • Option 1 • Option 2 • Option 3 • Option 4 2 3. Public Audience Individual Speakers Will Be Limited To 3 Minute Presentations (at the discretion of the Chair, this 3 minute allowance may need to be adjusted depending on the level of business coming before the City Commission). A. Public Audience (3 Minutes) 3 minutes per speaker. 4. Other Informational items by Members of the City Commission. A. Adoption of Tentative Millage Rate Resolution Proposed Resolution No. R23-081- Adopt a Proposed Millage Rate of 7.8500 mills. B. Adoption of Preliminary Fire Assessment Rate Resolution Proposed Resolution No. R23-082- Adopt a preliminary fire assessment rate for FY 2023-24, per the Budget Workshop discussion on July 10 & 13, 2023. C. Adoption of Preliminary Canal Rate Resolution Proposed Resolution No. R23-083- Adopt a preliminary canal maintenance assessment rate for FY 2023-24 per Budget Workshop discussion on July 10 & 13, 2023. Pursuant to the provisions of Ordinance No. 21-011, Sections 166.021 and 166.041, Florida Statutes, and other applicable provisions of law. 5. Adjournment Notice If a person decides to appeal to any decision made by the City Commission with respect to any matter considered at this meeting, He/She will need a record of the proceedings and, for such purpose, He/She may need to ensure that a verbatim record of the proceedings is made, which record includes the testimony and evidence upon which the appeal is to be based. (F.S. 286.0105) The City shall furnish appropriate auxiliary aids and services where necessary to afford an individual with a disability an equal opportunity to participate in and enjoy the benefits of a service, program, or activity conducted by the City. Please contact the City Clerk's office, (561) 742-6060 or (TTY) 1-800-955-8771, at least 48 hours prior to the program or activity in order for the City to reasonably accommodate your request. Additional agenda items may be added subsequent to the publication of the agenda on the City's web site. Information regarding items added to the agenda after it is published on the City's web site can be obtained from the office of the City Clerk. 3 In Openings 07/10/2023 City of Boynton Beach Agenda Item Request Form Commission Meeting Date: 07/10/2023 Budget Overview Requested Action by Commission: • Revenues & Expenses • Fund Balance • Personnel Changes • Fire Assessment Rate • Proposed Rates & Financial Impact • Property Millage Rate • Budgetary Stabilization Options Attachments: Commission Presentation New Template_FY 2024 2nd Workshop (July 2023).pptx 4 Pm" WFIN Fisc 2nd ,pU bli( Mara Frederiksen Finance Director Dan Dugger City Manager Anthony Davidson Budget Division Director TW Aw, 2023 Budget Workshop Schedule Monday, 1th -Second Public Budget Workshop Thursday, July 13th - Second ., of Budget Workshop 2023 Budget Hearing/Adoption Schedule September Budget Hearing and Canal Maintenance/Fire ,Ossessitevt Budget Workshop - General Fund Revenue Highlights Revenues for FY22/23 @ $110M versus FY23/24 @ $117.7M (Net increase of $7.6M) • Net Ad Valorem Taxes @ 7.85 millage, 12.61% projected values increase - $5.7M • Projected increase in State Shared Revenue $500K (State will report in July) • Projected increase in Sales Tax Revenue $771K (State will report in July) • Projected increase in ALS Transport Revenue $1.5M, due to activity plus improved collections • Based on 1St draft, Fund Balance need of $2.7M Budget Workshop - General Fund Highlights Expenditures: (FY 22/23 budget is $107.4M vs. $120.5M planned for FY 23/24) • Total FTE change from 894 in FY23 to 915 proposed for FY24 • Increase in the Public Safety budget, from $69.3M in FY23 to $76.8M proposed for FY24 • Total New & Reclass Personnel requests, over $707K • United Health Insurance budget projected at a 10% increase over FY23 • Vehicle Maintenance related to Fleet Operations increase over $900K • Overtime budget for FY24 projected $915K • Events budget - Pirate Fest ($380K); Fourth of July ($142K) 9 General Fund Balance Status $30 $25 $20 $15 $10 $5 General Fund Balance and Emergency Reserve (FY24 increase Emergency Reserve= 12% of Annual Expenditures) Historical Vend (in Millions) 10 General Fund FTE count with other funds (this correlates to recurring salaries & benefits cost) Total Increase (Decrease) 2021/22 2022/23 2023/24 Variance 0.41% Amended Amended Proposed vs Prior Year GENERAL FUND 591.79 614.09 625.21 11.12 UTILITY FUND 140.00 146.50 149.50 3.00 GOLF FUND 22.50 24.00 24.00 - GRANTS FUND 2.00 2.00 2.00 - SOLID WASTE 47.30 47.00 53.00 6.00 FLEET MAINTENANCE 16.00 15.00 16.00 1.00 TRAFFIC FUND 5.00 11.00 11.00 - RECREATION REVENUE FUND 3.45 3.38 3.38 MATERIALS & DISTRIBUTION 6.00 6.00 6.00 - BUILDING FUND 11.00 12.00 13.00 1.00 COMMUNITY IMPROVEMENTS 2.50 2.50 2.50 - PUBLIC ARTS 1.50 1.50 1.50 SELF INSURANCE 6.00 6.00 6.00 CEMETERY FUND 2.00 2.00 2.00 TOTAL ALL FUNDS: 857.04 892.97 915.09 22.12 Total Increase (Decrease) 3.50 35.93 22.12 Percentage Change 0.41% 4.19% 2.48% 11 General Fund FTE count with other funds 7M/s correlates to recurring salaries & benefits cos EWLOYEES -ALL FUNDS ti� 12 APPROPRIATION SUMMARY GENERAL FUND TOTAL GENERAL FUND ENTERPRISE FUNDS WATER & SEWER FUND SOLID WASTE GOLF COURSE TOTAL ENTERPRISE FUNDS INTERNAL SERVICE FUNDS FLEET MAINTENANCE MATERIALS & DISTRIBUTION (Warehouse) SELF INSURANCE TOTAL INTERNAL SERVICE FUNDS SPECIAL REVENUE FUNDS TRAFFIC SAFETY LOCAL OPTION GAS TAX BUILDING FUND PUBLIC ARTS COMMUNITY IMPROVEMENTS RECREATION PROGRAM REVENUE CEMETERY TOTAL SPECIAL REVENUE FUNDS CAPITAL IMPROVEMENT PROJECTS PARKS & RECREATION TRUST GOLF FUND CIP GENERAL GOVERNMENT CIP GENERAL GOVERNMENT - SURTAX UTILITY TOTAL CAPITAL IMPROVEMENT PROJECTS DEBT SERVICE FUNDS TOTAL DEBT SERVICE FUNDS TOTAL PROPOSED FOR ALL FUNDS 2022-23 2023-24 FY23-24 Proposed Variance AMENDED PROPOSED T of vs FY22-23 Amd of inc (dec) BUDGET BUDGET All Funds $$$ as a T. 107,416,523 120,526,029 41.7% 13, 109,506 12.2% 56,176,736 60,380,704 20.9% 4,203,968 7.5% 12,604,689 15,259,265 5.3% 2,654,576 21.1% 2,806,783 2,772,343 1.0% (34,440) -1.2% 71,588,208 78,412,312 16,090,631 11,389,127 3.9% (4,701,504) -29.2% 559,875 565,273 0.2% 5,398 1.0% 6,996,395 6,886,518 2.4% (109,877) -1.6% 23, 646, 901 18, 840, 918 2,900,612 3,333,092 1.2% 432,480 14.9% 1,300,941 1,300,965 0.5% 24 0.0% 3,882,254 3,972,912 1.4% 90,658 2.3% 339,700 589,478 0.2% 249,778 73.5% 267,775 259,978 0.1% (7,797) -2.9% 548,936 518,264 0.2% (30,672) -5.6% 423,526 464,895 0.2% 41,369 9.8% 9,663,744 10,439,583 453,012 175,260 0.1% (277,752) -61.3% 320,818 375,056 0.1% 54,238 0.0% 6,476,743 6,327,691 2.2% ( 149,052) -2.3% 11,071,337 9,557,146 3.3% (1,514,191) -13.7% 56,353,267 32,120,000 11.1% (24,233,267) -43.0% 74,675,177 48,555,153 11,632,169 12,042,390 4.2% 410,221 3.5% $ 298,622,722 $ 288,816,386 100.0% (9,806,336) -3.3% 13 All Funds - Funding Sources = $288.8M '! All Other -$22.3M, (7.7✓) 1111111 Franchise Taxes -$5.1M,(1.8%) ® Licenses &Permits -$2.1M, Special Assessment 1111111 Charges for Services -$10.2M,... Intergovernmental -$12.7M, 1116 public Service Taxes-$12.OM,(4.2% tN„ ® Solid Waste Fees -$15.2M, (5.3%) Internal Services -$18.8M, VIII Fund Transfers -$19.6M, (6.8%) Water & Sewer Utility Fees -$60.3M, (20.9%) Property Taxes (Net) -$55.1M, (19.1%) * Capital Sources (Reserves, Bond, etc.) -$48.5M, (16.8%) IIIIIIII Fund Transfers -$19.6M, (6.8%) Internal Services -$18.8M, (6.5%) Solid Waste Fees -$15.2M, (5.3%) in Public Service Taxes-$12.OM, (4.2%) M Intergovernmental -$12.7M, (4.4%) IIIIIIIIII Charges for Services -$10.2M, (3.5%) Special Assessment (Fire) -$6.9M, (2.4%) Licenses & Permits -$2.1M, (0.7%) IIIIIIIIII Franchise Taxes -$5.1M, (1.8%) All Other -$22.3M, (7J.%) 14 0 Millage p 1111111111011! 1 ', 1W 15 Op 01, Optl©n 4 Millage Rate Reduction by .05 (430,000)' Fire Assessment Increase to $130 606,000; ABPA 2,000,000.00 Medical Insurance Savings (Aetna) 600,000.00 State Tax Revenues Est, (July) 500,000.00 Budget Stabilization Use of Fund Balance $ 3,276,000 z, / ay,u 5w. UU' General Fund Budgetary Stabilization Options Budget Stabilization Use of Fund Balance $ 3,770,000 Iz,/ay,uSw,UU' Opti©n 3 Optl©n 4 Millage Rate Reduction .10 (860,000), Millage Rate Reduction .12 (950,000)' Hre Assessment Increase to $150 1,800,000 Fire Assessment Increase to $150 1,800,000 ARPA 21000,000.00 ARPA 2,000,000.00 Medical Insurance Savings (Aetna) 600,000.00 Medical Insurance Savings (Aetna) 600,000.00' State Tax Revenue Est. (July) 500,000.00 fState Tax Revenue Est. (July) 500,000.00 Budget Stabilization Use of Fund Balance $ 4,040,000 Iz, / ay,u 5N. UU' Budget Stabilization Use of Fund Balance $ 3,950,000 Iz, / ay,u 5N. UU' FY 2024 Fund Balance Inc. (Dec.) 486,546.00 FY 2024 Fund Balance Inc. (Dec.) 980,546.00 FY 2024 Fund Balance Inc. (Dec.) 1,250,546.00 FY 2024 Fund Balance Inc. (Dec.) 1,160,546.00 16 17 r Presentation 07/10/2023 Budget Review Requested Action by Commission: • Police Department • Fire Department • Recreation • Development • Public Works/Sanitation/Fleet • Events • Other Departments "as requested" • Other Funds 18 Presentation 07/10/2023 General Capital Improvements Requested Action by Commission: • 302 Fund Discussion 19 2.0 Presentation 07/10/2023 Government Surtax Capital Improvements Requested Action by Commission: • 303 Fund Discussion 20 2.D Presentation 07/10/2023 Utility Fund Requested Action by Commission: • Operating • Capital • Canal Assessment Discussion 21 2.E Presentation 07/10/2023 Budgetary Stabilization Options Consensus Requested Action by Commission: • Option 1 • Option 2 • Option 3 • Option 4 22 3.A Public Audience 07/10/2023 Public Audience (3 Minutes) Requested Action by Commission: 3 minutes per speaker. 23 Mi Other 07/10/2023 City of Boynton Beach Agenda Item Request Form Commission Meeting Date: 07/10/2023 Adoption of Tentative Millage Rate Resolution Requested Action by Commission: Proposed Resolution No. R23-081- Adopt a Proposed Millage Rate of 7.8500 mills. Explanation of Request: Pursuant to Florida Statute 200.065(2)(b) it is the responsibility of the Municipality's governing body to advise the Property Appraiser of its, proposed millage rate, rolled -back millage rate, and the date, time and place of the first public hearing at which the proposed millage rate and tentative budget will be considered. The Resolution will set the Millage and Budget Public Hearing for September 5, 2023 at 6:00 p.m. Through the FY 2023-24 budget workshop, staff will discuss both the proposed millage rate of 7.8500 mills along with the rolled -back rate of 6.9907. How will this affect city programs or services? Maintaining the current millage rate allows the City to provide a balanced budget without the use of fund balance. The rolled -back rate provides a budget deficit of $7,532,863 that would need to be accounted for in either a decrease in expenditures or a use of fund balance. Fiscal Impact: The proposed Ad Valorem taxes anticipated would be $68,815,284 maintaining the current 7.8500 mills. Attachments: R23-081 Proposed_Millage_2023_-_2024_-_Reso.pdf 24 I RESOLUTION NO. R23-081 2 3 A RESOLUTION OF THE CITY OF BOYNTON BEACH, FLORIDA, 4 ADOPTING A PROPOSED MUNICIPAL MILLAGE RATE FOR 5 GENERAL OPERATING BUDGET PURPOSES FOR FISCAL YEAR 6 2023-2024, STATING A ROLLED -BACK RATE, AND SETTING 7 THE DATE, TIME AND PLACE OF THE FIRST PUBLIC 8 HEARING; PROVIDING FOR AN EFFECTIVE DATE. 9 10 11 WHEREAS, pursuant to Florida Statute 200.065(2)(b) it is the responsibility of the 12 Municipality's governing body to advise the Property Appraiser of its proposed millage rate, 13 rolled- back millage rate, and the date, time and place of the first public hearing at which the 14 proposed millage rate and tentative budget will be considered. 15 NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE CITY OF 16 BOYNTON BEACH, FLORIDA, THAT: 17 Section 1. The above referenced whereas clauses are incorporated herein by 18 reference. 19 Section 2. The City Commission of the City of Boynton Beach, Florida, hereby sets 20 a proposed millage rate of 7.8500 which has been computed to fund the General Operating 21 Budget for Fiscal Year 2023-24. The rolled -back rate is 6.9907. 22 Section 3. The City Commission of the City of Boynton Beach, Florida, hereby sets 23 September 5, 2023 at 6:00 P.M., at Commission Chambers, Boynton Beach City Hall, 100 East 24 Ocean Avenue, Boynton Beach, FL 33435, as the date, time and place of the first public hearing 25 to consider the proposed millage rate and the tentative budget. 26 Section 4. The City Manager of the City of Boynton Beach, Florida, is hereby 27 authorized to execute and submit DR -420 Certification of Taxable Value to the Palm Beach S:ACA\RESO\Budget\2023 - 2024 BudgetTroposed Millage 2023 - 2024 - Reso.Docx 25 28 County Property Appraiser's Office. 29 Section 5. This Resolution shall become effective immediately upon its passage 30 and adoption. 31 PASSED AND ADOPTED this day of July, 2023. 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 ATTEST: 51 52 53 Maylee De Jesus, MPA, MMC 54 City Clerk 55 56 57 (Corporate Seal) 58 59 60 61 62 CITY OF BOYNTON BEACH, FLORIDA YES NO Mayor — Ty Penserga Vice Mayor — Thomas Turkin Commissioner — Angela Cruz Commissioner —Woodrow L. Hay Commissioner —Aimee Kelley VOTE Ty Penserga Mayor APPROVED AS TO FORM: Michael D. Cirullo, Jr. City Attorney S:ACA\RESO\Budget\2023 - 2024 BudgetTroposed Millage 2023 - 2024 - Reso.Docx 26 Other 07/10/2023 Adoption of Preliminary Fire Assessment Rate Resolution Requested Action by Commission: Proposed Resolution No. R23-082- Adopt a preliminary fire assessment rate for FY 2023-24, per the Budget Workshop discussion on July 10 & 13, 2023. Explanation of Request: Pursuant to Ordinance No. 08-017, Resolution R08-076, Sections 16.021 and 166.041, Florida Statutes and other applicable provisions of law, the City must adopt a preliminary rate for the Fire Assessment on an annual basis through approval of the governing board. The Resolution sets the Public Hearing on September 5, 2023 at 6:00 pm. The estimated Fire Rescue Assessments to be assessed and apportioned among benefited parcels pursuant to the Cost Apportionment and Parcel Apportionment to generate the estimated Fire Rescue Assessed Cost for the Fiscal Year commencing October 1, 2023, are hereby established as follows for the purpose of this Preliminary Assessment Resolution. There is a proposed change from the previous year. Property Use Category Rate Per Dwelling Unit Residential $150.00 Non -Residential Property Use Categories Rate Per Square Foot Commercial $0.34 Industrial/Warehouse $0.08 Institutional $0.37 Nursing Home $0.37 27 The estimated Fire Rescue Assessed Cost to be assessed for the Fiscal Year commencing October 1, 2023, is $10,474,009.00 before discounts. No Fire Rescue Assessment shall be imposed upon a parcel of Government Property (except as provided in Section 5(Q) of the Preliminary Assessment Resolution) or upon the portion of a Building located on a parcel of Institutional Property whose Building use is wholly exempt from ad valorem taxation under Florida law. How will this affect city programs or services? The proposed assessment will allow for continuation of operations and services and maintenance of current fire station facilities. Fiscal Impact: The estimated Fire Rescue Assessed Cost to be assessed for the Fiscal Year commencing October 1, 2023, is $10,474,009.00. Attachments: R23-082 Preliminary_Assessment_Resolution_-_Fire_2023_00569048_.pdf 28 CITY OF BOYNTON BEACH, FLORIDA PRELIMINARY RATE RESOLUTION - FIRE ASSESSMENT ADOPTED JULY , 2023 100569048.1 306-0005370 1 29 TABLE OF CONTENTS SECTION1. AUTHORITY........................................................................................... 1 SECTION 2. PURPOSE AND DEFINITIONS............................................................. 1 SECTION 3. PROVISION AND FUNDING OF FIRE RESCUE SERVICES............ 6 SECTION 4. IMPOSITION AND COMPUTATION OF FIRE RESCUE ASSESSMENTS...................................................................................... 6 SECTION 5. LEGISLATIVE DETERMINATIONS OF SPECIAL BENEFIT AND FAIR APPORTIONMENT...................................................................... 7 GENERAL............................................................................................... 7 COST APPORTIONMENT..................................................................... 8 RESIDENTIAL PARCEL APPORTIONMENT ................................... 10 NON-RESIDENTIAL PARCEL APPORTIONMENT ......................... 10 SECTION 6. COST APPORTIONMENT METHODOLOGY ................................... 12 SECTION 7. PARCEL APPORTIONMENT METHODOLOGY .............................. 13 SECTION 8. DETERMINATION OF FIRE RESCUE ASSESSED COSTS; ESTABLISHMENT OF PRELIMINARY FIRE RESCUE ASSESSMENTS.................................................................................... 13 SECTION 9. ASSESSMENT ROLL........................................................................... 14 SECTION 10. METHOD OF COLLECTION.............................................................. 15 SECTION 11. AUTHORIZATION OF PUBLIC HEARING ...................................... 15 SECTION 12. NOTICE BY PUBLICATION.............................................................. 15 SECTION 13. NOTICE BY MAIL............................................................................... 15 SECTION 14. APPLICATION OF ASSESSMENT PROCEEDS ............................... 16 SECTION 15. CONFLICTS......................................................................................... 16 SECTION 16. SEVERABILITY.................................................................................. 16 SECTION 17. EFFECTIVE DATE.............................................................................. 16 APPENDIXA .............................................................................................................. A-1 APPENDIXB ................................................................................................................B-1 n 100569048.1 306-0005370 1 30 APPENDIXC................................................................................................................0-1 APPENDIXD.............................................................................................................. D-1 APPENDIXE................................................................................................................E-1 APPENDIXF................................................................................................................ F-1 APPENDIXG.............................................................................................................. G-1 APPENDIXH.............................................................................................................. H-1 100569048.1 306-0005370 1 31 I 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 RESOLUTION NO. R23-082 A RESOLUTION OF THE CITY OF BOYNTON BEACH, FLORIDA, RELATING TO THE PROVISION OF FIRE RESCUE SERVICES, FACILITIES, AND PROGRAMS IN THE CITY OF BOYNTON BEACH, FLORIDA; DESCRIBING THE METHOD OF ASSESSING FIRE RESCUE ASSESSED COSTS AGAINST ASSESSED PROPERTY LOCATED WITHIN THE CITY OF BOYNTON BEACH; DIRECTING THE PREPARATION OF AN ASSESSMENT ROLL; AUTHORIZING A PUBLIC HEARING AND DIRECTING THE PROVISION OF NOTICE THEREOF; AND PROVIDING AN EFFECTIVE DATE NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE CITY OF BOYNTON BEACH, FLORIDA: SECTION 1. AUTHORITY. This resolution is adopted pursuant to the provisions of Ordinance No. 08-017, Resolution R08-076, Sections 166.021 and 166.041, Florida Statutes, and other applicable provisions of law. SECTION 2. PURPOSE AND DEFINITIONS. This resolution constitutes the Preliminary Rate Resolution as defined in Ordinance 08-017 (the "Ordinance"). All capitalized words and terms not otherwise defined herein shall have the meanings set forth in the Ordinance and Resolution R08-076 ("Initial Assessment Resolution"). Unless the context indicates otherwise, words imparting the singular number, include the plural number, and vice versa. As used in this resolution, the following terms shall have the following meanings, unless the context hereof otherwise requires: "Building Area" means the adjusted area of a Building expressed in square feet and reflected on the Tax Roll or, in the event such information is not reflected or determined not to be accurately reflected on the Tax Roll, that area determined by the City. 100569048.1 306-0005370 1 32 30 "Code Descriptions" mean the descriptions listed in the Fixed Property Use Codes 31 and the Improvement Codes. 32 "Commercial Property" means those Tax Parcels with a Code Description 33 designated as "Commercial" in the Improvement Codes specified in Appendix C. 34 "Cost Apportionment" means the apportionment of the Fire Rescue Assessed 35 Cost among all Property Use Categories according to the Demand Percentages established 36 pursuant to the apportionment methodology described in Section 6 of this Preliminary Rate 37 Resolution. 38 "Demand Percentage" means the percentage of demand for fire rescue services, 39 facilities, or programs attributable to each Property Use Category determined by analyzing 40 the historical demand for fire rescue services as reflected in the Fire Rescue Incident 41 Reports in the State Database under the methodology described in Section 6 of this 42 Preliminary Rate Resolution. 43 "DOR Code" means a property use code established in Rule 12D-8.008, Florida 44 Administrative Code, assigned by the Property Appraiser to Tax Parcels within the City, 45 attached hereto as Appendix D. 46 "Dwelling Unit" means (1) a Building, or a portion thereof, available to be used 47 for residential purposes, consisting of one or more rooms arranged, designed, used, or 48 intended to be used as living quarters for one family only, or (2) the use of land in which 49 lots or spaces are offered for rent or lease for the placement of mobile homes or the like for 50 residential purposes. 51 "Emergency Medical Services" means those services recorded in Incident Reports 52 that assign a "type of situation found code" of 300, 300N, 311, 32, 321, 322, 323, 324, 53 381, 554, and 661. The "type of situation found codes" are attached hereto as Appendix A. 100569048.1 306-0005370 1 2 33 54 "Emergency Medical Services Cost" means the amount, other than first response 55 medical rescue services, to be associated with Emergency Medical Services. 56 "Estimated Fire Rescue Assessment Rate Schedule" means that rate schedule 57 attached hereto as Appendix E and hereby incorporated herein by reference, specifying the 58 Fire Rescue Assessed Costs determined in Section 8 of this Preliminary Rate Resolution 59 and the estimated Fire Rescue Assessments established in Section 8 of this Preliminary 60 Rate Resolution. 61 "Fire Rescue Assessed Cost" means: 62 (1) the amount determined by the City Commission to be assessed in 63 any Fiscal Year to fund all or any portion of the cost of the provision of fire rescue 64 services, facilities, or programs, which provide a special benefit to Assessed Property, and 65 shall include, but not be limited to, the following components: (A) the cost of physical 66 construction, reconstruction or completion of any required facility or improvement; (B) 67 the costs incurred in any required acquisition or purchase; (C) the cost of all labor, 68 materials, machinery, and equipment; (D) the cost of fuel, parts, supplies, maintenance, 69 repairs, and utilities; (E) the cost of computer services, data processing, and 70 communications; (F) the cost of all lands and interest therein, leases, property rights, 71 easements, and franchises of any nature whatsoever; (G) the cost of any indemnity or 72 surety bonds and premiums for insurance; (H) the cost of salaries, volunteer pay, workers' 73 compensation insurance, or other employment benefits; (1) the cost of uniforms, training, 74 travel, and per diem; (J) the cost of construction plans and specifications, surveys and 75 estimates of costs; (K) the cost of engineering, financial, legal, and other professional 76 services; (L) the costs of compliance with any contracts or agreements entered into by the 77 City to provide fire rescue services; (M) all costs associated with the structure, 100569048.1 306-0005370 1 3 34 78 implementation, collection, and enforcement of the Fire Rescue Assessments, including 79 any service charges of the Tax Collector, or Property Appraiser and amounts necessary to 80 off -set discounts received for early payment of Fire Rescue Assessments pursuant to the 81 Uniform Assessment Collection Act or for early payment of Fire Rescue Assessments 82 collected pursuant to Section 3.02 of the Ordinance; (N) all other costs and expenses 83 necessary or incidental to the acquisition, provision, or construction of fire rescue services, 84 facilities, or programs, and such other expenses as may be necessary or incidental to any 85 related financing authorized by the City Commission by subsequent resolution; (0) a 86 reasonable amount for contingency and anticipated delinquencies and uncollectible Fire 87 Rescue Assessments; and (P) reimbursement to the City or any other Person for any 88 moneys advanced for any costs incurred by the City or such Person in connection with any 89 of the foregoing components of Fire Rescue Assessed Cost. 90 (2) In the event the City also imposes an impact fee upon new growth or 91 development for fire rescue related capital improvements, the Fire Rescue Assessed Cost 92 shall not include costs attributable to capital improvements necessitated by new growth or 93 development that will be paid by such impact fees. 94 (3) In no event shall the Fire Rescue Assessed Cost include any amount 95 attributable to the Emergency Medical Services Cost. 96 "Fire Rescue Incident Reports" means those Incident Reports that do not record 97 Emergency Medical Services. 98 "Fixed Property Use Codes" mean the property use codes used by FFIRS as 99 specified in Appendix B attached hereto and incorporated herein by reference. 100 "FFIRS" means the Florida Fire Incident Reporting System maintained by the 101 Florida State Fire Marshal. 100569048.1 306-0005370 1 4 35 102 "Improvement Codes" mean the building use codes assigned by the Property 103 Appraiser to Tax Parcels within the City as specified in Appendix C attached hereto and 104 incorporated herein by reference. 105 "Incident Report" means an individual report filed with the Florida State Fire 106 Marshal under FFIRS. 107 "Industrial/Warehouse Property" means those Tax Parcels with a Code 108 Description designated as "Industrial/Warehouse" in the Improvement Codes specified in 109 Appendix C. 110 "Institutional Property" means those Tax Parcels with a Code Description 111 designated as "Institutional" in the Improvement Codes specified in Appendix C. 112 "Mixed Use Property" means a Tax Parcel that contains Buildings whose use 113 descriptions are capable of assignment under a Code Description in the Improvement 114 Codes in more than one Property Use Category. 115 "Non -Residential Property" means, collectively, Commercial Property, 116 Industrial/Warehouse Property, Institutional Property, and Nursing Home Property. 117 "Nursing Home Property" means those Tax Parcels with a Code Description 118 designated as "Nursing Home" in the Improvement Codes specified in Appendix C. 119 "Parcel Apportionment" means the further apportionment of the Fire Rescue 120 Assessed Cost allocated to each Property Use Category by the Cost Apportionment among 121 the Tax Parcels under the methodology established in Section 7 of this Preliminary Rate 122 Resolution. 123 "Property Use Categories" mean, collectively, all categories of Residential 124 Property and all categories of Non -Residential Property. 100569048.1 306-0005370 1 5 36 125 "Residential Property" means, those Tax Parcels with a Code Description 126 designated as "Residential" in the Improvement Codes specified in Appendix C. 127 "State Database" means the incident data specific to the City derived from the 128 FFIRS Incident Reports maintained by the Florida State Fire Marshal. 129 "Tax Parcel" means a parcel of property located within the City to which the 130 Property Appraiser has assigned a distinct ad valorem property tax identification number. 131 SECTION 3. PROVISION AND FUNDING OF FIRE RESCUE SERVICES. 132 (A) Upon the imposition of a Fire Rescue Assessment for fire rescue services, 133 facilities, or programs against Assessed Property located within the City, the City shall 134 provide bre rescue services to such Assessed Property. A portion of the cost to provide 135 such fire rescue services, facilities, or programs shall be funded from proceeds of the Fire 136 Rescue Assessments. The remaining cost required to provide fire rescue services, 137 facilities, and programs shall be funded by legally available City revenues other than Fire 138 Rescue Assessment proceeds. No Emergency Medical Services shall be funded from the 139 Fire Rescue Assessment revenues. 140 (B) It is hereby ascertained, determined, and declared that each parcel of 141 Assessed Property located within the City will be benefited by the City's provision of fire 142 rescue services, facilities, and programs in an amount not less than the Fire Rescue 143 144 145 146 147 148 Assessment imposed against such parcel, computed in the manner set forth in this Preliminary Rate Resolution. SECTION 4. IMPOSITION AND COMPUTATION OF FIRE RESCUE ASSESSMENTS. Fire Rescue Assessments shall be imposed against all Tax Parcels within the 149 Property Use Categories. Fire Rescue Assessments shall be computed in the manner set 150 forth in this Preliminary Rate Resolution. 100569048.1 306-0005370 1 6 37 151 SECTION 5. LEGISLATIVE DETERMINATIONS OF SPECIAL BENEFIT AND 152 FAIR APPORTIONMENT. 153 154 It is hereby ascertained and declared that the Fire Rescue Assessed Costs provide a 155 special benefit to the Assessed Property based upon the following legislative 156 determinations and based upon that certain report entitled "City of Boynton Beach Fire 157 Assessment Memorandum," May 2008, prepared by Government Services Group, Inc., 158 which is hereby incorporated herein by reference. Each year since then, the City has 159 engaged Government Services Group to provide assistance to the City in implementing the 160 annual Fire Rescue Assessments, including review of rates and budgets, to maintain 161 consistency with the methodology used by the City and confirmed in Desiderio Corp. v. 162 City of Boynton Beach, 39 So.3d 487 (Fla. 41h DCA 2010). There has been no change in 163 law since the Desiderio decision affecting the City's methodology. 164 GENERAL 165 (A) Upon the adoption of this Preliminary Rate Resolution determining the Fire 166 Rescue Assessed Costs and identifying the Assessed Property to be included in the 167 Assessment Roll, the legislative determinations of special benefit ascertained and declared 168 in Section 1.04 of the Ordinance are hereby ratified and confirmed. 169 (B) It is fair and reasonable to use the Improvement Codes and the DOR Codes 170 of the Cost Apportionment and the Parcel Apportionment because: (1) the Tax Roll 171 database employing the use of such property use codes is the most comprehensive, 172 accurate, and reliable information readily available to determine the property use and 173 Building Area for improved property within the City, and (2) the Tax Roll database within 174 such property use codes is maintained by the Property Appraiser and is thus consistent 175 with parcel designations on the Tax Roll which compatibility permits the development of 100569048.1 306-0005370 1 7 38 176 an Assessment Roll in conformity with the requirements of the Uniform Method of 177 Collection. 178 (C) The data available in the Improvement Codes is more useful and accurate to 179 determine Building Area than relying exclusively upon the data maintained in the DOR 180 Code alone because (1) the data maintained in the Improvement Codes reveals the 181 existence of a Building with a different use than the use described on the DOR Code, (2) 182 the Improvement Codes represent records maintained by the Property Appraiser with the 183 most information relative to Building Area regardless of property use and (3) the City 184 conducted field work to ascertain Building use when sufficient information was not 185 available. COST APPORTIONMENT 187 (D) It is fair and reasonable and consistent with the decision from the Florida 188 Supreme Court in the case of City of North Lauderdale v. SMM Properties, Inc., 825 So. 189 2d 343 (Fla. 2002), to exclude from the Fire Rescue Assessed Cost amounts determined to 190 constitute the Emergency Medical Services Cost. 191 (E) Apportioning the Fire Rescue Assessed Cost among classifications of 192 improved property based upon historical demand for fire rescue services, but not 193 Emergency Medical Services, is fair and reasonable and proportional to the special benefit 194 received. 195 (F) The Fire Rescue Incident Reports are the most reliable data available to 196 determine the potential demand for fire rescue services from property use and to determine 197 the benefit to property use resulting from the availability of fire rescue services to protect 198 and serve Buildings located within the Assessed Property and their intended occupants. 199 There exist sufficient Fire Rescue Incident Reports that document the historical demand for 100569048.1 306-0005370 1 8 39 200 bre rescue services from Assessed Property within the Property Use Categories. The 201 Demand Percentage that has been determined for each Property Use Category by an 202 examination of such Fire Rescue Incident Reports is consistent with the experience of the 203 City. Therefore, the use of Demand Percentages that were determined by an examination 204 of Fire Rescue Incident Reports is a fair and reasonable method to apportion the Fire 205 Rescue Assessed Costs among the Property Use Categories. 206 (G) The historical demand for fire rescue service availability for multi -family 207 and single-family Residential Property is substantially similar and any difference in the 208 percentage of documented fire rescue calls to such specific property uses is statistically 209 insignificant. 210 (H) As a result of the urbanized character of the City, the suppression of fire on 211 vacant property primarily benefits the Buildings within the adjacent improved property by 212 the containment of the spread of fire rather than the preservation of the vacant property. 213 Therefore, it is fair and reasonable not to apportion any of the Fire Rescue Assessed Costs 214 to vacant property and the Fire Rescue Incident Reports documenting historical fire 215 services provided to vacant property were thus omitted from the Demand Percentage 216 calculation. 217 (I) The level of services required to meet anticipated demand for the rescue 218 services and the corresponding annual fire rescue budget required to fund fire rescue 219 services provided to non-specific property uses would be required notwithstanding the 220 occurrence of any incidents from such non-specific property uses. Therefore, it is fair and 221 reasonable to omit from the Demand Percentage calculation the Fire Rescue Incident 222 Reports documenting bre rescue services provided to non-specific property uses. 100569048.1 306-0005370 1 9 40 223 RESIDENTIAL PARCEL APPORTIONMENT 224 (J) Neither the size nor the value of Residential Property determines the scope 225 of the required fire rescue response. The potential demand for fire rescue services is driven 226 by the existence of a Dwelling Unit and the anticipated average occupant population. 227 (K) Apportioning the Fire Rescue Assessed Cost for fire rescue services 228 attributable to Residential Property on a per Dwelling Unit basis is required to avoid cost 229 inefficiency and unnecessary administration and is a fair and reasonable method of Parcel 230 Apportionment based upon historical call data. 231 (L) The City Commission hereby finds that as a consequence of the transient 232 use and potential extraordinary vacancies within Mobile Home Park Property, which 233 vacancies result in the absence of structures on unoccupied spaces, as compared to other 234 Residential Property, and within Recreational Vehicle Park Property as compared to other 235 Commercial Property, as well as the lack of demand for fire rescue services for unoccupied 236 spaces which lack structures, it is fair and reasonable to provide for an extraordinary 237 vacancy adjustment procedure for Mobile Home Park Property and Recreational Vehicle 238 Park Property, using the procedures established in Resolution R11-089. 239 NON-RESIDENTIAL PARCEL APPORTIONMENT 240 (M) The separation of improved Non -Residential Property by actual square 241 footage is fair and reasonable for the purpose of Parcel Apportionment because the demand 242 for fire rescue service is determined and measured by the actual square footage of 243 structures and improvements within benefited parcels. 244 (N) The demand for the availability of fire rescue services diminishes at the 245 outer limit of Building size because a fire occurring in a structure greater than a certain size 246 is not capable of being suppressed under expected conditions and given the availability of 100569048.1 306-0005370 1 10 41 247 fire control combat personnel, equipment and apparatus within the City. In such 248 circumstances, the fire control activities of the City are directed to avoid the spread of the 249 fire event to adjacent Buildings. Therefore, it is fair and reasonable to place a cap on the 250 Building Area classification of benefited parcels within Non -Residential Property based on 251 the fire control personnel, equipment, and apparatus available within the City. 252 (0) Institutional Property whose use is exempt from the valorem taxation under 253 Florida law provides facilities and uses to the ownership, occupants, membership as well 254 as the public in general that otherwise might be requested or required to be provided by the 255 City and such property uses serve a legitimate public purpose and provide a public benefit. 256 Therefore, it is fair and reasonable not to impose Fire Rescue Assessments upon such 257 parcels of Institutional Property whose building use is wholly exempt from ad valorem 258 taxation under Florida law. Accordingly, pursuant to Section 2.14 of the Ordinance, no 259 Fire Rescue Assessment shall be imposed upon a parcel of Institutional Property whose use 260 is wholly exempt from the ad valorem taxation under Florida law. 261 (P) Except as provided in subsection (Q) below, Government Property provides 262 facilities and uses to the community, local constituents and the public in general that serves 263 a legitimate public purpose and provides a public benefit. Therefore, it is fair and 264 reasonable not to impose Fire Rescue Assessments upon such parcels of Government 265 Property pursuant to Section 2.14 of the Ordinance. 266 (Q) Government Property that is owned by federal government mortgage 267 entities, such as the Fannie Mae, Freddie Mae, VA and HUD, due to foreclosures are 268 neither serving a governmental purpose nor providing a public benefit but are instead being 269 held by these federal government mortgage entities in a proprietary capacity. Accordingly, 270 these properties shall not be exempted from the Fire Rescue Assessment. 100569048.1 306-0005370 1 11 42 271 (R) Nursing Home Property provides facilities for the care of elderly and 272 disabled residents of the City. Such facilities provide a benefit to the public by offering 273 care and assistance to vulnerable members of the community. Therefore, it is fair and 274 reasonable to impose a Fire Rescue Assessment against Nursing Home Property based on 275 the Fire Rescue Assessment rate established for Institutional Property notwithstanding the 276 Demand Percentage determined for Nursing Home Property to avoid increasing the cost of 277 care for the elderly and disabled. 278 SECTION 6. COST APPORTIONMENT METHODOLOGY. 279 (A) Utilizing data from the Fire Rescue Incident Reports related to the type of 280 calls and physical location of each call, the City assigned fire rescue incidents located 281 within the City to Property Use Categories. 282 (B) Based upon such assignment of Fire Rescue Incident Reports to Property 283 Use Categories, the number of Fire Rescue Incident Reports filed within a sampling period 284 was determined for each Property Use Category. A Demand Percentage was then 285 determined for each Property Use Category by calculating the percentage that Fire Rescue 286 Incident Reports allocated to each Property Use Category bear to the total number of Fire 287 Rescue Incident Reports documented for all Property Use Categories within the sampling 288 period. 289 (C) Appendix C contains a designation of Code Descriptions by Property Use 290 Category with the Improvement Codes. Such correlation between Code Descriptions by 291 Property Use Category on the Fire Rescue Incident Reports and the Improvement Codes is 292 necessary to allocate the historical demand for fire rescue services, as reflected by the Fire 293 Rescue Incident Reports for Tax Parcels, to the Tax Roll within the Property Use 294 Categories. 100569048.1 306-0005370 1 12 43 295 (D) The Demand Percentage for each Property Use Category was then applied 296 to the Fire Rescue Assessed Costs and the resulting product as the cost allocation of that 297 portion of the Fire Rescue Assessed Costs allocated to each individual Property Use 298 Category. 299 SECTION 7. PARCEL APPORTIONMENT METHODOLOGY. 300 (A) The apportionment among Tax Parcels of that portion of the Fire Rescue 301 Assessed Costs allocated to each Property Use Category under the Cost Apportionment 302 shall be consistent with the Parcel Apportionment methodology described and determined 303 in Appendix F, which Parcel Apportionment methodology is hereby approved, adopted, 304 and incorporated into this Preliminary Rate Resolution by reference. 305 (B) It is hereby acknowledged that the Parcel Apportionment methodology 306 described and determined in Appendix F is to be applied in the calculation of the estimated 307 Fire Rescue Assessment rates established in Section 8 of this Preliminary Rate Resolution. 308 SECTION 8. DETERMINATION OF FIRE RESCUE ASSESSED COSTS; 309 ESTABLISHMENT OF PRELIMINARY FIRE RESCUE 310 ASSESSMENTS. 311 312 (A) The Fire Rescue Assessed Costs to be assessed and apportioned among 313 benefited parcels pursuant to the Cost Apportionment and the Parcel Apportionment for 314 the Fiscal Year commencing October 1, 2023, is the amount determined in the Estimated 315 Fire Rescue Assessment Rate Schedule, which is attached hereto as Appendix E and 316 incorporated herein by reference. The approval of the Estimated Fire Rescue Assessment 317 Rate Schedule by the adoption of this Preliminary Rate Resolution determines the amount 318 of the Fire Rescue Assessed Cost. The remainder of such Fiscal Year budget for fire 319 rescue services, facilities, and programs shall be funded from legally available City 320 revenue other than Fire Rescue Assessment proceeds. 100569048.1 306-0005370 1 13 44 321 (B) The estimated Fire Rescue Assessments specified in the Estimated Fire 322 Rescue Assessment Rate Schedule are hereby established to fund the specified Fire Rescue 323 Assessed Costs determined to be assessed in the Fiscal Year commencing October 1, 2023. 324 No portion of such Fire Rescue Assessed Cost is attributable to impact fee revenue that 325 funds capital improvements necessitated by new growth or development. Further, no 326 portion of such Fire Rescue Assessed Costs is attributable to the Emergency Medical 327 Services Cost. 328 (C) The estimated Fire Rescue Assessments established in this Preliminary Rate 329 Resolution shall be the estimated assessment rates applied by the City Manager in the 330 preparation of the preliminary Assessment Roll for the Fiscal Year commencing October 1, 331 2023, as provided in Section 9 of this Preliminary Rate Resolution. 332 SECTION 9. ASSESSMENT ROLL. 333 (A) The City Manager is hereby directed to prepare, or cause to be prepared, a 334 preliminary Assessment Roll for the Fiscal Year commencing October 1, 2023, in the 335 manner provided in the Ordinance. The Assessment Roll shall include all Tax Parcels 336 within the Property Use Categories. The City Manager shall apportion the estimated Fire 337 Rescue Assessed Cost to be recovered through Fire Rescue Assessments in the manner set 338 forth in this Preliminary Rate Resolution. 339 (B) A copy of this Preliminary Rate Resolution, documentation related to the 340 estimated amount of the Fire Rescue Assessed Cost to be recovered through the imposition 341 of Fire Rescue Assessments, and the preliminary Assessment Roll shall be maintained on 342 file in the office of the City Clerk and open to public inspection. The foregoing shall not 343 be construed to require that the preliminary Assessment Roll be in printed form if the 100569048.1 306-0005370 1 14 45 344 amount of the Fire Rescue Assessment for each parcel of property can be determined by 345 the use of a computer terminal available to the public. 346 (C) It is hereby ascertained, determined, and declared that the method of 347 determining the Fire Rescue Assessments for bre rescue services as set forth in this 348 Preliminary Rate Resolution is a fair and reasonable method of apportioning the Fire 349 Rescue Assessed Cost among parcels of Assessed Property located within the City. 350 SECTION 10. METHOD OF COLLECTION. 351 It is hereby declared that pursuant to Section 3.01 of the Ordinance that the Fire 352 Rescue Assessments shall be collected and enforced pursuant to the Uniform Assessment 353 Collection Act for Fiscal Year 2023-2024. 354 SECTION 11. AUTHORIZATION OF PUBLIC HEARING. 355 There is hereby established a public hearing to be held at 6:00 p.m. on September 356 5, 2023, in City of Boynton Beach Commission Chambers, 100 East Ocean Avenue, 357 Boynton Beach, Florida, 33435, at which time the City Commission will receive and 358 consider any comments on the Fire Rescue Assessments from the public and affected 359 property owners and consider imposing Fire Rescue Assessments. 360 SECTION 12. NOTICE BY PUBLICATION. 361 Pursuant to the requirements of the Ordinance, the City Manager shall publish a 362 notice of the public hearing authorized by Section 11 hereof in the manner and time 363 provided in Section 2.04 of the Ordinance. The notice shall be published no later than 364 August 16, 2023, in substantially the form attached hereto as Appendix G. 365 SECTION 13. NOTICE BY MAIL. 366 The City Manager shall also provide mailed notice for the public hearing 367 authorized by Section 11 hereof as required by Section 2.05 of the Ordinance, no later than 100569048.1 306-0005370 1 15 46 368 August 16, 2023. Any notice provided by mail in addition to the annual TRIM notices 369 shall be in substantially the form attached hereto as Appendix H. 370 SECTION 14. APPLICATION OF ASSESSMENT PROCEEDS. 371 The revenue derived from the City's Fire Rescue Assessments will be utilized for 372 the provision of fire rescue services, facilities, and programs, as reflected by the Fire 373 Rescue Assessed Cost. In the event there is any fund balance remaining at the end of the 374 Fiscal Year, such balance shall be carried forward and used only to fund fire rescue 375 services, facilities, and programs. No Emergency Medical Services shall be funded from 376 the Fire Rescue Assessment revenues. 377 SECTION 15. CONFLICTS. 378 All resolutions or parts of resolutions in conflict herewith are hereby repealed to the 379 extent of such conflict. 380 SECTION 16. SEVERABILITY. 381 If any clause, section, other part or application of resolution is held by any Court of 382 competent jurisdiction to be unconstitutional or invalid, in part or application, it shall not 383 affect the validity of the remaining portions or applications of this Resolution. 384 SECTION 17. EFFECTIVE DATE. 385 This Preliminary Rate Resolution shall take effect immediately upon its passage 386 and adoption. 387 100569048.1 306-0005370 1 16 47 388 389 390 391 392 393 394 395 396 397 398 399 400 401 402 403 404 405 406 407 408 409 410 411 412 413 414 415 416 417 PASSED AND ADOPTED this day of July, 2023. CITY OF BOYNTON BEACH, FLORIDA Mayor — Ty Penserga YES NO Vice Mayor — Thomas Turkin Commissioner — Angela Cruz Commissioner — Woodrow L. Hay Commissioner — Aimee Kelley ATTEST: Maylee De Jesus, MPA, MMC City Clerk (Corporate Seal) 100569048.1 306-0005370 1 17 VOTE Ty Penserga Mayor APPROVED AS TO FORM: Michael D. Cirullo, Jr. City Attorney 48 APPENDIX A FIRE RESCUE INCIDENT REPORT TYPE OF SITUATION FOUND CODES EM 100569048.1 306-0005370 1 49 Situation Found Description EMS Type Call 100 Fire, Other N 111 Building Fire N 112 Fires in structures other than in a building N 113 Cooking fire, confined to a container N 116 Fuel burner/boiler malfunction, fire confined N 118 Trash or rubbish fire, contained N 130 Mobile property (vehicle) fire, other N 131 Passenger vehicle fire N 132 Road freight or transport vehicle fire N 134 Water vehicle fire N 137 Camper or RV fire N 140 Natural vegetation fire N 141 Forest, woods or wildland fire N 142 Brush, or brush and grass mixture fire N 143 Grass fire N 150 Outside rubbish fire, other N 151 Outside rubbish, trash or waste fire N 154 Dumpster or other outside trash receptacle fire N 160 Special outside fire, other N 162 Outside equipment fire N 173 Cultivated trees or nursery stock fire N 200 Overpressure rupture, explosion, overheat, other N 220 Overpressure rupture from air or gas, other N 251 Excessive heat, scorch burns with no ignition N 300 Rescue, EMS call, other Y 30ON Rescue, EMS call, other, NON-SPECIFIC FPU Y 311 Medical assist, assist EMS crew Y 32 Emergency medical call Y 321 EMS call, excluding vehicle accident with injury Y 322 Vehicle accident with injuries Y 323 Motor vehicle/pedestrian accident (MV Ped) Y 324 Motor Vehicle Accident, No Injuries Y 331 Lock -in (if lock out, use 511) N 341 Search for person on land N 351 Extrication of victim(s) from building/structure N 353 Removal of victim(s) from stalled elevator N 381 Rescue or EMS standby Y 400 Hazardous condition, other N 410 Flammable gas or liquid condition, other N 411 Gasoline or other flammable liquid spill N 412 Gas leak N 413 Oil or other combustible liquid spill N 440 Electrical wiring/equipment problem, other N 441 Heat from short circuit (wiring), defective/worn N 442 Overheated motor N A-2 100569048.1 306-0005370 1 50 Situation Found Description EMS Type Call 443 Light ballast breakdown N 444 Power line down N 445 Arcing, shorted electrical equipment N 460 Accident, potential accident, other N 463 Vehicle accident, general cleanup N 480 Attempted burning, illegal action, other N 500 Service call, other N 510 Person in distress, other N 511 Lock -out N 512 Ring or jewelry removal N 520 Water problem, other N 522 Water or steam leak N 531 Smoke or odor removal N 540 Animal problem, other N 542 Animal rescue N 550 Public service assistance, other N 551 Assist police or other governmental agency N 552 Police matter N 553 Public service N 554 Assist invalid Y 555 Defective elevator N 561 Unauthorized burning N 571 Cover assignment, standby, moveup N 600 Good intent call, other N 611 Dispatched & canceled en route N 621 Wrong location N 622 No incident found upon arrival N 641 Vicinity alarm (incident in other location) N 650 Steam, other gas mistaken for smoke, other N 651 Smoke scare, odor of smoke N 652 Steam, vapor, fog or dust thought to be smoke N 653 Barbecue, tar kettle N 661 EMS call, party transported by non -fire agency Y 671 Hazmat release investigation w/no hazmat N 700 False alarm or false call, other N 710 Malicious, mischievous false call, other N 711 Municipal alarm system, malicious false alarm N 712 Direct tie to FD, malicious/false alarm N 713 Telephone, malicious false alarm N 714 Central station, malicious false alarm N 715 Local alarm system, malicious false alarm N 721 Bomb scare - no bomb N 730 System malfunction N 731 Sprinkler activation due to malfunction N 733 Smoke detector activation due to malfunction N 734 Heat detector activation due to malfunction N ":� 100569048.1 306-0005370 1 51 Situation Found Description EMS Type Call 735 Alarm system sounded due to malfunction N 740 Unintentional transmission of alarm, other N 741 Sprinkler activation, no fire - unintentional N 742 Extinguishing system activation N 743 Smoke detector activation, no fire - unintentional N 744 Detector activation, no fire - unintentional N 745 Alarm system sounded, no fire - unintentional N 746 Carbon monoxide detector activation, no CO N 813 Wind storm, tornado/hurricane assessment N 814 Lightning strike (no fire) N 900 Special type of incident, other, Dumpster fire N 911 Citizen complaint N 100569048.1 306-0005370 1 52 APPENDIX B FIXED PROPERTY USE CODES IM 100569048.1 306-0005370 1 53 Fixed Property Description Category Assigned Use 000 FIXED PROP USE UNDETERMINED NON-SPECIFIC 100 UNKNOWN OTHER NON-SPECIFIC 110 FIXED USE RECREATION, OTHER COMMERCIAL 111 BOWLING ESTABLISHMENT COMMERCIAL 113 AMUSEMENT CENTER COMMERCIAL 116 SWIMMING FACILITY COMMERCIAL 120 VARIABLE USE AMUSEMENT/RECREATION COMMERCIAL 121 BALLROOM,GYMNASIUM COMMERCIAL 122 EXHIBITION HALL COMMERCIAL 123 ARENA/STADIUM COMMERCIAL 124 PLAYGROUND COMMERCIAL 129 AMUSEMENT CENTER INDOOR/OUTDOOR COMMERCIAL 130 PLACES OF WORSHIP,CHURCH,FUNERAL PARLOR INSTITUTIONAL 131 CHURCH/CHAPEL INSTITUTIONAL 134 FUNERAL PARLOR/CHAPEL INSTITUTIONAL 140 CLUBS, OTHER COMMERCIAL 141 ATHLETIC CLUB/YMCA COMMERCIAL 142 CLUB HOUSE COMMERCIAL 144 CASINO, GAMBLING CLUBS COMMERCIAL 150 PUBLIC, GOVT, OTHER INSTITUTIONAL 151 LIBRARY INSTITUTIONAL 160 EATING/DRINKING PLACES COMMERCIAL 161 RESTAURANT COMMERCIAL 162 NIGHTCLUB COMMERCIAL 170 TERMINALS OTHER COMMERCIAL 173 BUS TERMINAL COMMERCIAL 181 PERFORMANCE THEATER COMMERCIAL 183 MOVIE THEATER COMMERCIAL 200 EDUCATIONAL PROPERTY OTHER INSTITUTIONAL 210 SCHOOLS NON -ADULT OTHER INSTITUTIONAL 211 PRE-SCHOOL INSTITUTIONAL 213 ELEMENTARY SCHOOL INSTITUTIONAL 215 HIGH SCHOOL/JR HIGH/MIDDLE SCHOOL INSTITUTIONAL 241 COLLEGE/UNIVERSITY INSTITUTIONAL 254 DAY CARE -IN COMMERCIAL PROPERTY COMMERCIAL 255 DAY CARE -IN RESIDENCE -LICENSED COMMERCIAL 300 HEALTHCARE/DETENTION OTHER INSTITUTIONAL 311 CARE OF THE AGED/NURSING STAFF NURSING HOMES MENTAL RETARDATION/DEVELOPMENT DISABILITY 321 INSTITUTIONAL FACILITY 322 ALCOHOL/SUBSTANCE ABUSE RECOVERY CENTER INSTITUTIONAL 323 ASYLUM/MENTAL INSTITUTION INSTITUTIONAL 331 HOSPITAL-MEDICAL/PSYCHIATRIC INSTITUTIONAL 340 CLINICS, OTHER INSTITUTIONAL 341 CLINIC, CLINIC -TYPE INFIRMARY INSTITUTIONAL 342 DOCTOR/DENTIST/SURGEONS OFFICE COMMERCIAL 100569048.1 306-0005370 1 54 Fixed Property Use Description Category Assigned 343 HEMODIALYSIS UNIT INSTITUTIONAL 361 JAIL/PRISON - NOT JUVENILE INSTITUTIONAL 365 POLICE STATION INSTITUTIONAL 400 RESIDENTIAL OTHER RESIDENTIAL 4191 ONE -FAMILY DWELLING RESIDENTIAL 4192 TWO-FAMILY DWELLING RESIDEDNTIAL 429 MULTI -FAMILY DWELLINGS RESIDENTIAL 439 ROOMING, BOARDING, RESIDENTIAL HOTELS RESIDENTIAL 449 HOTELS, MOTELS, INNS, LODGES COMMERCIAL 459 RESIDENTIAL BOARD AND CARE NURSING HOMES 460 DORMITORIES OTHER INSTITUTIONAL 500 MERCANTILE PROPERTIES OTHER COMMERCIAL 511 CONVENIENCE STORE COMMERCIAL 519 FOOD, BEVERAGE SALES, GROCERY STORE COMMERCIAL 529 TEXTILE, WEARING APPAREL SALES COMMERCIAL 539 HOUSEHOLD GOODS SALES, REPAIRS COMMERCIAL 549 SPECIALTY SHOPS COMMERCIAL 557 BARBER, BEAUTY SHOP, PERSONAL SERVICES COMMERCIAL 559 RECREATIONAL, HOBBY,HOME SALES, PET STORE COMMERCIAL 564 SELF-SERVICE LAUNDRY/DRY CLEANING COMMERCIAL 569 PROFESSIONAL SUPPLIES COMMERCIAL 571 SERVICE STATION COMMERCIAL 579 MOTOR VEHICLE, BOAT SALES/SERVICE/REPAIRS COMMERCIAL 580 GENERAL ITEM STORES, OTHER COMMERCIAL 581 DEPARTMENT STORE COMMERCIAL 592 BANK W/FIRST STORY BANKING FACILITY COMMERCIAL 593 MEDICAL, RESEARCH, SCIENTIFIC OFFICE COMMERCIAL 596 POST OFFICE OR MAILING FORMS INSTITUTIONAL 599 BUSINESS OFFICES COMMERCIAL 600 BASIC INDUSTRY, UTILITY, DEFENSE OTHER INDUSTRIAL/WAREHOUSE 629 LABORATORIES INDUSTRIAL/WAREHOUSE 639 COMMUNICATIONS CENTER INDUSTRIAL/WAREHOUSE 642 ELECTRIC TRANSMISSION DISTIB. SYSTEM INDUSTRIAL/WAREHOUSE 644 GAS DISTRIBUTION SYSTEM, PIPELINE INDUSTRIAL/WAREHOUSE 647 WATER UTILITY INDUSTRIAL/WAREHOUSE 648 SANITARY SERVICE INDUSTRIAL/WAREHOUSE 700 MANUFACTURING PROPERTY, PROCESSING INDUSTRIAL/WAREHOUSE 800 STORAGE PROPERTY OTHER INDUSTRIAL/WAREHOUSE 880 VEHICLE STORAGE; OTHER INDUSTRIAL/WAREHOUSE 882 GENERAL VEHICLE PARKING GARAGE INDUSTRIAL/WAREHOUSE 888 FIRE STATIONS INSTITUTIONAL 891 GENERAL WAREHOUSE INDUSTRIAL/WAREHOUSE 899 RESIDENTIAL OR SELF STORAGE UNITS INDUSTRIAL/WAREHOUSE 900 OUTSIDE, SPECIAL PROPERTIES; OTHER NON-SPECIFIC 919 DUMP SANITARY LANDFILL NON-SPECIFIC Um 100569048.1 306-0005370 1 55 Fixed Property Description Category Assigned Use 921 BRIDGE, TRESTLE 926 OUTBUILDING, EXCLUDING GARAGE 931 OPEN LAND, FIELD 935 CAMPSITE WITH UTILITIES 936 VACANT LOT 937 BEACH 938 GRADED AND CARED FOR PLOTS OF LAND 940 WATER AREAS, OTHER 941 IN OPEN SEA, TIDAL WATERS 946 LAKE/RIVER/STREAM 951 RAILROAD RIGHT OF WAY 952 SWITCH YARD, MARSHALLING YARD 960 STREET, OTHER 961 DIVIDED HIGHWAY, HIGHWAY 962 PAVED PUBLIC STREET, RESIDENTIAL 963 PAVED PRIVATE STREET, COMMERCIAL 965 UNCOVERED PARKING AREA 981 CONSTRUCTION SITE 983 PIPELINE, POWER LINE RIGHT OF WAY 984 INDUSTRIAL PLANT YARD UUU UNDETERMINED Im 100569048.1 306-0005370 1 NON-SPECIFIC NON-SPECIFIC NOT USED COMMERCIAL NOT USED NON-SPECIFIC NOT USED NON-SPECIFIC NON-SPECIFIC NON-SPECIFIC NON-SPECIFIC NON-SPECIFIC NON-SPECIFIC NON-SPECIFIC NON-SPECIFIC NON-SPECIFIC NON-SPECIFIC NON-SPECIFIC NON-SPECIFIC INDUSTRIAL/WAREHOUSE NON-SPECIFIC 56 APPENDIX C IMPROVEMENT CODES C-1 100569048.1 306-0005370 1 57 BUC BUC DESCRIPTION CATEGORY NAME 00 GSG - VACANT/BLDG RAZED NOT USED 0000 CONDO ONLY LAND NOT USED 0010 VACANT TOWNHOUSE NOT USED 0030 VACANT ZERO LOT LINE NOT USED 0100 SFR RESIDENTIAL 0110 TOWNHOUSE -COMM ZONING RESIDENTIAL 0130 ZERO LOT LINE RESIDENTIAL 0150 SFR -C RESIDENTIAL 0200 SFT -MFG RESIDENTIAL 0300 SFR -ZERO LOT LINE RESIDENTIAL 0400 CONDO RESIDENTIAL 0410 TOWNHOUSE RESIDENTIAL 0420 TIMESHARE RESIDENTIAL 0430 ZERO LOT LINE RESIDENTIAL 0440 TWNHS-VILLA RESIDENTIAL 0450 SFR -C RESIDENTIAL 0460 CONDO COMM COMMERCIAL 0460D DOCK CONDOMINIUM NOT USED 0500 EXC-ZERO LOT ASSIGNED BY FIELDWORK 0510 CO-OP RESIDENTIAL 060 EFFICIENCY APT RESIDENTIAL 0600 RENTAL UNIT RESIDENTIAL 0700 EXC TWHSE/VILLA RESIDENTIAL 0800 MOBILE HOME RESIDENTIAL 0900 EXC-RESIDENT RESIDENTIAL 0909 EXC-LUXRES RESIDENTIAL 1000 CONDO LRISE RESIDENTIAL 170 DORMITORY INSTITUTIONAL 210 APARTMENTS RESIDENTIAL 220 APARTMENTS LOW RISE RESIDENTIAL 2200 MFR LOW RISE RESIDENTIAL 230 APARTMENTS HIGH RISE RESIDENTIAL 240 APARTMENTS - TO RESIDENTIAL 2500 MFR ROW HOUSE RESIDENTIAL 260 APARTMENTS - SENIOR RESIDENTIAL 2700 DUPLEX RESIDENTIAL 2800 TRIPLEX RESIDENTIAL 2900 QUADRAPLEX RESIDENTIAL 301 SFR CONVERT TO COMM COMMERCIAL 340 COMMERCIAL MIXED ASSIGNED BY FIELDWORK 350 RETAIL SINGLE OCC COMMERCIAL 351 DRUG STORE FREE COMMERCIAL 360 DISCOUNT DEPT S COMMERCIAL 361 MEGA DISCOUNT STORE COMMERCIAL 362 VETERINARY CLIN COMMERCIAL 364 HOME IMPROVEMEN COMMERCIAL C-2 100569048.1 306-0005370 1 58 BUC BUC DESCRIPTION CATEGORY NAME 365 FURNITURE STORE COMMERCIAL 370 DEPARTMENT STORE COMMERCIAL 371 DOWNTOWN ROW TY COMMERCIAL 374 RETAIL MULTI OCC COMMERCIAL 380 STRIP SHOPPING COMMERCIAL 390 COMM SHOPPING CTR COMMERCIAL 400 REGIONAL SHPMAL COMMERCIAL 410 SUPER REG SHOPM COMMERCIAL 420 SUPERMARKET COMMERCIAL 430 CONVENIENCE FOOD COMMERCIAL 440 HOTEL/MOTEL BUS COMMERCIAL 450 RESORT HOTEL COMMERCIAL 460 HOTEL/MOTEL LO COMMERCIAL 470 HOTEL- HI RISE COMMERCIAL 490 OFFICE BLDG L/R COMMERCIAL 500 OFFICE H -R 5ST COMMERCIAL 520 MEDICAL OFFICE COMMERCIAL 530 HOSPITALS INSTITUTIONAL 540 NURSING HOME NURSING HOMES 550 BAR/TAVERN COMMERCIAL 551 COCKTAIL LOUNGE COMMERCIAL 560 RESTAURANT COMMERCIAL 570 FRANCHISE FOOD COMMERCIAL 580 BOWLING ALLEY COMMERCIAL 582 SKATING RINK COMMERCIAL 583 HEALTH CLUB COMMERCIAL 587 COUNTRY CLUB COMMERCIAL 588 PRIVATE CLUB COMMERCIAL 589 COUNTRY CLUB/W GOLF CRSE COMMERCIAL 590 ARENA COMMERCIAL 591 GYMNASIUM COMMERCIAL 593 DOG/HORSE TRACK COMMERCIAL 600 AUDITORIUM COMMERCIAL 610 CINEMA/THEATER COMMERCIAL 614 RADIO/TV/ PIC S COMMERCIAL 620 BANK/MAIN OFFIC COMMERCIAL 630 NEIGHBORHOOD BANK COMMERCIAL 640 SERVICE STATION COMMERCIAL 641 SERVICE STATION COMMERCIAL 650 CAR WASH - AUTO COMMERCIAL 651 CAR WASH - MANU COMMERCIAL 652 CAR WASH SERVIC COMMERCIAL 660 AUTO SERVICE GARAGE COMMERCIAL 662 KWIK LUBE COMMERCIAL C-3 100569048.1 306-0005370 1 59 BUC BUC DESCRIPTION CATEGORY NAME 665 GARAGE STORAGE INDUSTRIAL/WAREHOUSE 670 OFFICE/WAREHOUS ASSIGNED BY FIELDWORK 680 FUNERAL HOME INSTITUTIONAL 690 CLUBHOUSE INSTITUTIONAL 691 SOCIAL/FRATERNAL INSTITUTIONAL 695 GUARDHOUSE COMMERCIAL 700 COLD STORAGE INDUSTRIAL/WAREHOUSE 710 RAILBUS/AIR TE COMMERCIAL 712 TELECOMMUNICATI COMMERCIAL 720 PARKING GARAGE INDUSTRIAL/WAREHOUSE 721 RADIO/TV TRANSM ASSIGNED BY FIELDWORK 730 DAY CARE CENTER COMMERCIAL 750 AUTO DEALER/F-S COMMERCIAL 800 LIGHT MANUFACTURING INDUSTRIAL/WAREHOUSE 810 HEAVY MANUFACTURING INDUSTRIAL/WAREHOUSE 820 WAREHOUSE DISTR INDUSTRIAL/WAREHOUSE 830 MINI WAREHOUSE INDUSTRIAL/WAREHOUSE 840 WAREHOUSE STORAGE INDUSTRIAL/WAREHOUSE 841 WAREHOUSE SINGLE INDUSTRIAL/WAREHOUSE 850 HANGAR COMMERCIAL 860 BARNS NOT USED 861 RESIDENTIAL BARN NOT USED 870 PREFAB WAREHOUSE INDUSTRIAL/WAREHOUSE 880 TECHNICAL MANUF INDUSTRIAL/WAREHOUSE 900 SCHOOL INSTITUTIONAL 901 COLLEGES / UNIV INSTITUTIONAL 910 RELIGIOUS INSTITUTIONAL 912 LIBRARY INSTITUTIONAL 920 EDUCATION/RELIG INSTITUTIONAL 930 GOVERNMENTAL INSTITUTIONAL 950 POLICE/FIRE STN INSTITUTIONAL 960 CORRECTIONAL INSTITUTIONAL 970 CULTURAL FACILITY INSTITUTIONAL MHPK MOBILE HOME PARK RESIDENTIAL C-4 100569048.1 306-0005370 1 60 APPENDIX D DOR CODES D-1 100569048.1 306-0005370 1 61 DOR Code DOR Description 0000 VACANT 0010 VACANT TOWNHOUSE 0030 VACANT ZERO LOT LINE 0050 VACANT SFR CONDO 0100 SINGLE FAMILY 0101 SINGLE FAMILY -COMM ZONING 0104 SINGLE FAMILY -IND ZONING 0110 SINGLE FAMILY -COMM ZONING 0130 ZERO LOT LINE 0140 SINGLE FAMILY -IND ZONING 0150 SFR -C 0200 MOBILE HOME 0210 TANGIBLE MOBILE HOME 0300 MULTIFAMILY 0304 MULTIFAMILY CONDO CONVERSION 0305 MULTIFAMILY > 10 UNITS Income Restricted 0400 CONDOMINIUM 0410 TOWNHOUSE/VILLA 0420 TIMESHARE 0430 ZERO LOT LINE 0450 SFR -C 0460 CONDO COMMERCIAL 0469 COMMERCIAL CONDO 0500 MHT COOP 0510 COOPERATIVE 0600 RETIREMENT 0605 RETIREMENT Income Restricted 0620 LIFE CARE HX 0700 MISC RESIDENCE SFR 0800 MULTIFAMILY < 10 UNITS 0801 MULTIFAMILY < 10 UNITS -COMM ZONING 0804 MULTIFAMILY < 10 UNITS -IND ZONING 0810 MULTIFAMILY < 10 UNITS -COMM ZONING 0840 MULTIFAMILY < 10 UNITS -IND ZONING 1000 VACANT COMMERCIAL 1100 STORES 1200 STORE/OFFICE/RESIDENTIAL 1300 DEPARTMENT STORE 1400 SUPERMARKET/DRUG STORE 1500 SHOPPING CENTER REGIONAL 1600 SHOPPING CENTER CMMITY 1700 OFFICE ONE STORY 1800 OFFICE MULTISTORY 1900 PROF OFFICES 2000 AIRPORT/MARINA D-2 100569048.1 306-0005370 1 62 DOR Code DOR Description 2100 RESTAURANT 2200 RESTAURANT, DRIVE IN 2300 FINANCIAL 2400 INSURANCE 2500 SERVICE SHOPS 2600 SERVICE STATION 2700 AUTO SALES 2800 PKG LT / MH PK 2900 WHOLESALER 3000 FLORIST 3100 DRV -IN THEATER 3200 THTR/AUD/CLBHS 3300 NIGHT CLUBS 3400 BOWLING ALLEY 3500 TOURIST ATTRAC 3600 CAMPS 3700 RACETRACK 3800 GOLF COURSE 3900 MOTEL 4000 VACANT INDUSTRIAL 4100 LIGHT MFG 4200 HEAVY MFG 4300 LUMBER YARD/MILL 4400 PACKING 4500 BOTTLER 4600 FOOD PROCESSING 4700 MIN PROCESSING 4800 WAREH/DIST TERM 4900 OPEN STORAGE 4960 CONDO - NON RESIDENTIAL 4969 COMMERCIAL CONDO 5000 IMPROVED ARGI 5100 CROP SOIL CLASS 1 5200 CROP SOIL CLASS 2 5300 CROP SOIL CLASS 3 5400 TIMBER SI 90+ 5500 TIMBER SI 80-89 5600 TIMBER SI 70-79 5700 TIMBER SI 60-69 5800 TIMBER SI 50-59 5900 TIMBER NOT CLASSED 6000 GRAGSOIL CLASS 1 6100 GRZGSOIL CLASS2 6200 GRZGSOIL CLASS3 6300 GRZGSOIL CLASS4 6400 GRZGSOIL CLASS5 6500 GRZGSOIL CLASS6 D-3 100569048.1 306-0005370 1 63 DOR Code DOR Description 6600 ORCHARD GROVES 6700 POULBEES/FISH 6800 EQUESTRIAN 6900 ORN/MISC AGRI 7000 VACANT INSTIT 7100 RELIGIOUS 7200 PRV SCHL/LOLL 7300 PRV HOSPITAL 7400 NURSING HOME 7500 ORPHNG/NON-PROF 7600 MORT/CEMETERY 7700 CLB/LDG/UN HALL 7800 SAND REST HOME 7900 CULTURAL 8000 DISTRICTS 8100 MILITARY 8200 FOREST/PK/REC 8205 TRANSFER DEVELOPMENT RIGHTS 8300 PUB CTY SCHOOL 8400 COLLEGE 8500 HOSPITAL 8600 CITY INC NONMUNI 8700 STATE 8800 FEDERAL 8900 MUNICIPAL 9000 LEASEHOLD INT 9100 UTILITY 9200 MING/PETRO/GASLND 9300 SUBSURF RIGHTS 9400 R/W - BUFFER 9500 RIVER/LAKES 9600 SEWG/WASTE LAND 9700 OUTDR REC/PARK LAND 9800 CENTRALLY ASSESSED 9900 NON AG 9999 EXEMPT D-4 100569048.1 306-0005370 1 64 APPENDIX E ESTIMATED FIRE RESCUE ASSESSMENT RATE SCHEDULE SECTION E1. DETERMINATION OF FIRE RESCUE ASSESSED COSTS. The estimated Fire Rescue Assessed Cost to be assessed for the Fiscal Year commencing October 1, 2023, is $10,474,009.00. SECTION E2. ESTIMATED FIRE RESCUE ASSESSMENTS. (A) The estimated Fire Rescue Assessments to be assessed and apportioned among benefited parcels pursuant to the Cost Apportionment and Parcel Apportionment to generate the estimated Fire Rescue Assessed Cost for the Fiscal Year commencing October 1, 2023, are hereby established as follows for the purpose of this Preliminary Assessment Resolution: Property Use Category Rate Per Dwelling Unit Residential $150.00 Non -Residential Property Use Categories Rate Per Square Foot Commercial $0.34 Industrial/Warehouse $0.08 Institutional $0.37 Nursing Home $0.37 (B) No Fire Rescue Assessment shall be imposed upon a parcel of Government Property (except as provided in Section 5(Q) of this Preliminary Assessment Resolution) or upon the portion of a Building located on a parcel of Institutional Property whose Building use is wholly exempt from ad valorem taxation under Florida law. (C) Any shortfall in the expected Fire Rescue Assessment proceeds due to any reduction or exemption from payment of the Fire Rescue Assessments required by law or authorized by the City Commission (including without limitation any approved Hardship E-1 100569048.1 306-0005370 1 65 Waivers or Deferrals or Mobile Home Vacancy Adjustments) shall be supplemented by any legally available funds, or combination of such funds, and shall not be paid for by proceeds or funds derived from the Fire Rescue Assessments. It is the legislative determination of the City Commission that in the event a court of competent jurisdiction determines any exemption or reduction by the City Commission improper or otherwise adversely affects the validity of the Fire Rescue Assessment imposed for this Fiscal Year, the sole and exclusive remedy shall be the imposition of a Fire Rescue Assessment upon each affected Tax Parcel in the amount of the Fire Rescue Assessment that would have been otherwise imposed save and except for such reduction or exemption afforded to such Tax Parcel by the City Commission. E-2 100569048.1 306-0005370 1 APPENDIX F PARCEL APPORTIONMENT METHODOLOGY The Cost Apportionment to each Property Use Category and to Mixed Use Property shall be apportioned among the Tax Parcels within each Property Use Category and to Mixed Use Property Tax Parcels as follows: SECTION F-1 RESIDENTIAL PROPERTY. The Fire Rescue Assessment for each Tax Parcel of Residential Property shall be computed by multiplying the Demand Percentage attributable to the Residential Property Use Category by the Fire Rescue Assessed Costs, dividing such product by the total number of Dwelling Units shown on the Tax Roll within the City for the Residential Property Use Category, and then multiplying such quotient by the number of Dwelling Units located on such Tax Parcel. SECTION F-2. NON-RESIDENTIAL PROPERTY. The Fire Rescue Assessments for each Building of Non -Residential Property (except Nursing Home Property) shall be computed as follows: (A) Respectively, multiply the Fire Rescue Assessed Cost by the Demand Percentage attributable to each of the Non -Residential Property Use Categories. The resulting dollar amounts reflect the portions of the City's fire rescue budget to be respectively funded from Fire Rescue Assessment revenue derived from each of the Non - Residential Property Use Categories. (B) Separate each building in each of the Non -Residential Property Use Categories into the appropriate Non -Residential Property Use Category for that Building. (C) For each Non -Residential Property Use Category, add the Building square F-1 100569048.1 306-0005370 1 67 footage of all the Buildings in each Non -Residential Property Use Category. All Buildings with a number of square feet exceeding 77,001 will be included in the calculation at 77,001 square feet. This sum reflects an aggregate square footage area for each Non -Residential Property Use Category to be used by the City in the computation of Fire Rescue Assessments. (D) Divide the product of subsection (A) of this Section relative to each of the Non -Residential Property Use Categories by the sum of the square foot allocations for each Non -Residential Property Use Category described in subsection (C) of this Section. The resulting quotient expresses a dollar amount per square foot of improved area ("the square foot rate") to be used in computing Fire Rescue Assessments on each of the respective Non -Residential Property Use Categories. (E) For each of the Non -Residential Property Use Categories, other than Nursing Home Property, multiply the applicable square foot rate calculated under subsection (D) of this Section by the number of square feet, up to 77,001 square feet, for each Building in the Non -Residential Property Use Categories. The resulting product for each Building expresses the amount of Fire Rescue Assessments to be imposed on each Building of Non -Residential Property. SECTION F-3. NURSING HOME PROPERTY. Notwithstanding the procedure in Section F-2 for Non -Residential Property, the Fire Rescue Assessment for each Building of Nursing Home Property shall be computed as follows: (A) For Nursing Home Property, multiply the square foot rate determined in subsection F-2 of this Section for Institutional Property by the number of square feet, up to F-2 100569048.1 306-0005370 1 77,001 square feet, for each Building of Nursing Home Property. Such amount shall be the amount of the Fire Rescue Assessments imposed upon each Building of Nursing Home Property. (B) Multiply the amount directed to be imposed as Fire Rescue Assessments on Nursing Home Property in subsection (A) of this Section by the total square footage of Buildings related to Nursing Home Property as provided in subsection F -2(C). The resulting product represents the aggregate revenue to be derived from Fire Rescue Assessments imposed upon Nursing Home Property. (C) The remaining portion of the City's fire rescue budget otherwise attributable to Nursing Home Property, and not funded through Fire Rescue Assessments imposed upon Nursing Home Property, shall be funded from legally available City revenue other than Fire Rescue Assessment proceeds. SECTION F-4. MIXED USE PROPERTY. The Fire Rescue Assessments for each Tax Parcel classified in two or more Property Use Categories shall be the sum of the Fire Rescue Assessments computed for each Property Use Category. F-3 100569048.1 306-0005370 1 • m APPENDIX G FORM OF NOTICE TO BE PUBLISHED To Be Published by August 16, 2023 G-1 100569048.1 306-0005370 1 70 NOTICE OF HEARING TO IMPOSE AND PROVIDE FOR COLLECTION OF FIRE RESCUE SPECIAL ASSESSMENTS Notice is hereby given that the City Commission of the City of Boynton Beach will conduct a public hearing to consider the imposition of annual fire rescue special assessments for the provision of fire rescue services within the municipal boundaries of the City of Boynton Beach. The hearing will be held at 6:00 p.m., on September 5, 2023, in City of Boynton Beach Commission Chambers, 100 East Ocean Avenue, Boynton Beach, Florida, 33435 for the purpose of receiving public comment on the proposed assessments. All affected property owners have a right to appear at the hearing and to file written objections with the City Commission within 20 days of this notice. If a person decides to appeal any decision made by the City Commission with respect to any matter considered at the hearing, such person will need a record of the proceedings and may need to ensure that a verbatim record is made, including the testimony and evidence upon which the appeal is to be made. In accordance with the Americans with Disabilities Act, persons needing a special accommodation or an interpreter to participate in this proceeding should contact the City Clerk's Office at (561) 742-6060, at least three days prior to the date of the hearing. The assessment for each parcel of property will be based upon each parcel's classification and the total number of billing units attributed to that parcel. The proposed fire rescue assessment schedule for Fiscal Year 2023-2024 is as follows: G-2 100569048.1 306-0005370 1 71 Property Use Category Rate Per Dwelling Unit Residential $150.00 Non -Residential Property Use Categories Rate Per Square Foot Commercial $0.34 Industrial/Warehouse $0.08 Institutional $0.37 Nursing Home $0.37 Copies of the Fire Rescue Assessment Ordinance, the Initial Assessment Resolution, the Preliminary Rate Resolution, and the Preliminary Assessment Roll are available for inspection at the City Clerk's Office in City Hall, located at 100 East Ocean Avenue, Boynton Beach, Florida, 33435 The fire rescue non -ad valorem assessment will be collected on the ad valorem tax bill to be mailed in November 2023. Failure to pay the assessments will cause a tax certificate to be issued against the property, which may result in a loss of title. If you have any questions, please contact the Finance Department at (561) 742-6310, Monday through Friday between 8:00 a.m. and 5:00 p.m. [INSERT MAP OF THE CITY OF BOYNTON BEACH] CITY COMMISSION CITY OF BOYNTON BEACH, FLORIDA G-3 100569048.1 306-0005370 1 72 City of Boynton Beach P.O. Box 310 Boynton Beach, FL 33425-0310 Owner Name Address City, State Zip APPENDIX H FORM OF NOTICE TO BE MAILED CITY OF BOYNTON BEACH, FLORIDA NOTICE OF HEARING TO IMPOSE AND PROVIDE FOR COLLECTION OF FIRE RESCUE NON -AD VALOREM ASSESSMENTS NOTICE DATE: AUGUST 16, 2023 Tax Parcel # Sequence # Legal Description: * * * * * NOTICE TO PROPERTY OWNER * * * * * As required by Section 197.3632, Florida Statutes, and City Ordinance No. 08-017 notice is given by the City of Boynton Beach that an annual assessment for fire rescue services using the tax bill collection method, may be levied on your property for the fiscal year October 1, 2023 - September 30, 2024. The City has levied a fire rescue special assessment since 2001 pursuant to Ordinance No. 01-34, as amended, which Ordinance sunset on September 30, 2008. The City then adopted Ordinance No. 08-017 to provide for reenactment of the fire rescue special assessment within the City commencing with the 2008-2009 fiscal year. The purpose of this assessment is to fund fire rescue services benefiting improved property located within the City of Boynton Beach. The total annual fire rescue assessment revenue to be collected within the City of Boynton Beach is estimated to be $10,474,009.00. The annual fire rescue assessment is based on the classification of each parcel of property and number of billing units contained therein. Category Type and Number Fiscal Year 20-21 Billing Units Assessment [Category] [Parcel Units][UnitDesc] [Charge] [Category] [Parcel Units][UnitDesc] [Charge] [Category] [Parcel Units][UnitDesc] [Charge] [Category] [Parcel Units][UnitDesc] [Charge] [Category] [Parcel Units][UnitDesc] [Charge] [Category] [Parcel Units][UnitDesc] [Charge] [Category] [Parcel Units][UnitDesc] [Charge] Total Assessment $[SUmofBld... ] The maximum annual fire rescue services assessment for the above parcel for Fiscal Year 2023-23 and future fiscal years is $ A public hearing will be held at 6:00 p.m. on September 5, 2023, in City of Boynton Beach Commission Chambers, 100 East Ocean Avenue, Boynton Beach, Florida, 33435 for the purpose of receiving public comment on the proposed assessments. You and all other affected property owners have a right to appear at the hearing and to file written objections with the City Commission within 20 days of this notice. If you decide to appeal any decision made by the City Commission with respect to any matter considered at the hearing, you will need a record of the proceedings and may need to ensure that a verbatim record is made, including the testimony and evidence upon which the appeal is to be made. In accordance with the Americans with Disabilities Act, persons needing a special accommodation or an interpreter to participate in this proceeding should contact the City Clerk's office at (561) 742-6060, at least three days prior to the date of the hearing. 100569048.1 306-0005370 1 73 Unless proper steps are initiated in a court of competent jurisdiction to secure relief within 20 days from the date of City Commission action at the above hearing (including the method of apportionment, the rate of assessment and the imposition of assessments), such action shall be the final adjudication of the issues presented. Copies of the Fire Rescue Assessment Ordinance, the Initial Assessment Resolution, the Preliminary Rate Resolution, and the preliminary assessment roll are available for inspection at the City Clerk's office in City Hall, located at 100 East Ocean Avenue, Boynton Beach, Florida. 33435 Pursuant to Chapter 92-264, Laws of Florida, as amended by Chapter 2003-348, Laws of Florida, a special act relating to the County, notice of the fire rescue assessment imposed by the City shall also be included by the Property Appraiser as part of the notice of proposed property taxes under Section 200.069, Florida Statutes, the truth-in-millage notification. Both the fire rescue non -ad valorem assessment amount shown on this notice and the ad valorem taxes for the above parcel will be collected on the ad valorem tax bill mailed in November. Failure to pay the assessments will cause a tax certificate to be issued against the property which may result in a loss of title. If there is a mistake on this notice, it will be corrected. If you have any questions regarding your fire rescue service assessment, please contact the Finance Department at (561) 742-6310, Monday through Friday between 8:00 a.m. and 5:00 p.m. ***** THIS ISNOTA BILL ***** 100569048.1 306-0005370 1 74 4.0 Other 07/10/2023 Adoption of Preliminary Canal Rate Resolution Requested Action by Commission: Proposed Resolution No. R23-083- Adopt a preliminary canal maintenance assessment rate for FY 2023-24 per Budget Workshop discussion on July 10 & 13, 2023. Pursuant to the provisions of Ordinance No. 21-011, Sections 166.021 and 166.041, Florida Statutes, and other applicable provisions of law. Explanation of Request: The Preliminary Assessment Resolution as defined in the Ordinance 21-011 which initiates the process for developing the Canal Maintenance Services Special Assessment Roll and directs the imposition of a Canal Maintenance Services Special Assessment as described hereinafter, for the Fiscal Year beginning October 1, 2023. The Resolution schedules the Public Hearing for September 5, 2023, at 6:00 pm. The proposed canal special assessment will be levied on a limited number of waterfront properties that will receive special benefits from the canal aquatic management services to be provided by the City and funded by the special assessment. See Lake Shore Haven & Lake Eden attached map. The estimated Canal Maintenance Services Special Assessments to be assessed and apportioned among benefitted parcels pursuant to the Cost Apportionment Methodology to generate the estimated Canal Maintenance Services Assessed Cost for the Fiscal Year commencing October 1, 2023 is determined by waterfront linear feet maintained and administrative cost per property. 1. Lake Shore Haven Canal: $0.50 per linear foot, plus $20.66 per Property 2. Lake Eden Four Canals: $0.50 per linear foot, plus $20.66 per Property The rate schedule for each canal for aquatic maintenance services assessed are: 1. Lake Shore Haven Canal is $2,762.90. 2. Lake Eden Four Canals: is $4,443.10. The estimated Canal Maintenance Special Assessment to be assessed for the Fiscal Year commencing October 1, 2023, is $ 7,206.00 75 How will this affect city programs or services? The proposed assessment will allow for continuation of operations and services and maintenance of current infrastructure for "Assessed Property" which means all property along the Lake Shore Haven Canal and the Lake Eden Four Canals that receive Canal Maintenance Services provided by the City. The special assessment addresses algae and aquatic weed overgrowth issues resulting in an improved level of service to the neighborhoods to reduce waterway clogging with vegetation and decaying algae and provide improved storm water drainage and vessel movement. Fiscal Impact: Funds are approved in the Utilities Operations budget. Attachments: R23-083 Prelim inary_Resolution_- _Canal_Maintenance_Assessment_2023_00569045xC4B6A 1.pdf 76 Number of Properties Total Delinquent 20 - Assessed Assessment 21 Site Lake Shore 37 $2,762.90 $215.50 Haven Lake Eden Four 63 $4,443.10 $820.90 Total 100 $7,206.00 $1,036.40 How will this affect city programs or services? The proposed assessment will allow for continuation of operations and services and maintenance of current infrastructure for "Assessed Property" which means all property along the Lake Shore Haven Canal and the Lake Eden Four Canals that receive Canal Maintenance Services provided by the City. The special assessment addresses algae and aquatic weed overgrowth issues resulting in an improved level of service to the neighborhoods to reduce waterway clogging with vegetation and decaying algae and provide improved storm water drainage and vessel movement. Fiscal Impact: Funds are approved in the Utilities Operations budget. Attachments: R23-083 Prelim inary_Resolution_- _Canal_Maintenance_Assessment_2023_00569045xC4B6A 1.pdf 76 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 RESOLUTION R23-083 A RESOLUTION OF THE CITY OF BOYNTON BEACH, FLORIDA, RELATING TO THE PROVISION OF CANAL MAINTENANCE SERVICES IN THE CITY OF BOYNTON BEACH, FLORIDA; PROVIDING FOR PURPOSE AND DEFINITIONS; PROVIDING FOR LEGISLATIVE DETERMINATIONS; ESTABLISHING THE ESTIMATED RATE FOR THE CANAL MAINTENANCE SERVICES SPECIAL ASSESSMENTS FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2023; DIRECTING THE PREPARATION OF A CANAL MAINTENANCE SERVICES SPECIAL ASSESSMENT ROLL; AUTHORIZING A PUBLIC HEARING AND DIRECTING THE PROVISION OF NOTICE THEREOF; AND PROVIDING AN EFFECTIVE DATE. WHEREAS, City of Boynton Beach Ordinance No. 21-011, adopted on April 20, 2021, provides for the home rule authority of the City to impose Canal Maintenance Services Special Assessments against property located within the City that receive Canal Maintenance Services from the City, and provides findings of special benefit to real property as a result of such services; and, WHEREAS, the City believes it is in the best interests of the property owners of properties receiving Canal Maintenance Services provided by the City to collect funds for the costs of such services through the levy and collection of a special assessment, as such will permit the payment for the services and ensure that all properties that receive Canal Maintenance Services from the City pay for such; and, WHEREAS, Canal Maintenance Services provided by the City as defined hereinafter provide the requisite special benefit to Assessed Property such that they may be funded through a special assessment; and, WHEREAS, City Administration has reviewed the budget for Canal Maintenance Services to ensure that the Canal Maintenance Services Special Assessment meets the legal requirements for special benefit and fair apportionment; and, WHEREAS, the City Commission determines that it is fair and equitable to levy and collect a non -ad valorem special assessment to fund the Canal Maintenance Services provided by the City through its Contract, consistent with the methodology and allocation as provided hereinafter. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE CITY OF BOYNTON BEACH, FLORIDA: {00569045.1 306-9905552 } 77 45 SECTION 1. RECITALS. The foregoing "WHEREAS" clauses are hereby ratified 46 and confirmed by the City Commission and incorporated herein by this reference. 47 SECTION 2. AUTHORITY. This Resolution is adopted pursuant to the provisions of 48 Ordinance No. 21-011, Sections 166.021 and 166.041, Florida Statutes, and other applicable 49 provisions of law. 50 SECTION 3. PURPOSE. This Resolution constitutes the Preliminary Assessment 51 Resolution as defined in the Ordinance 21-011 which initiates the process for developing the 52 Canal Maintenance Services Special Assessment Roll and directs the imposition of a Canal 53 Maintenance Services Special Assessment as described hereinafter, for the Fiscal Year beginning 54 October 1, 2023. Its purpose is to provide procedures and standards for the levy and collection 55 of a Canal Maintenance Services Special Assessment for all Assessed Properties that receive 56 Canal Maintenance Services under the general home rule powers of a municipality to impose 57 special assessments, and to authorize a procedure for the funding of Canal Maintenance Services 58 providing special benefits to Assessed Properties within the City. 59 SECTION 4. DEFINITIONS. All capitalized words and terms not otherwise 60 defined herein shall have the meanings set forth in Ordinance 21-011. Unless the context 61 indicates otherwise, words imparting the singular number, include the plural number, and vice 62 versa. As used in this Resolution, the following terms shall have the following meanings unless 63 the context hereof otherwise requires: 64 "Assessed Property" means all property along the Lake Shore Haven Canal and the 65 Lake Eden Four Canals that receive Canal Maintenance Services provided by the City, as 66 described in Appendix "A". 100569045.1 306-99055521 Page 2 of 10 78 67 "Assessment Coordinator" means the person designated by the City to administer the 68 City's Canal Maintenance Services, or such person's designee. 69 "Cost Apportionment" means the apportionment of the Canal Maintenance Services 70 Assessed Cost among all Assessed Properties that receive Canal Maintenance Services pursuant 71 to the apportionment methodology described in Section 8 of this Preliminary Assessment 72 Resolution. 73 "Estimated Canal Maintenance Services Special Assessment Rate Schedule" means 74 that rate schedule attached hereto as Appendix "B" and hereby incorporated herein by reference, 75 specifying the Canal Maintenance Services Assessed Costs determined in Section 9 of this 76 Preliminary Assessment Resolution and the estimated Canal Maintenance Services Special 77 Assessment Rates established in Section 9 of this Preliminary Assessment Resolution. 78 "Ordinance" means the Canal Maintenance Special Assessment Ordinance, Ordinance 79 21-011, codified as Chapter 23, Article VI of the City's Code of Ordinances, as amended from 80 time to time. 81 "Property" means those Tax Parcels receive Canal Maintenance Services by the City. 82 "Tax Parcel" means a parcel of property located within the City to which the Property 83 Appraiser has assigned a distinct ad valorem property tax identification number. 84 SECTION 5. PROVISION AND FUNDING OF CANAL MAINTENANCE 85 SERVICES. 86 (A) Upon the imposition of the Canal Maintenance Services Special Assessment for 87 Canal Maintenance Services upon Assessed Property, the City shall provide Canal 88 Maintenance Services to such Assessed Property. Canal Maintenance Services means 89 services provided by the City, such as de -weeding and similar actions such as aquatic {00569045.1306-9905552} Page 3 of 10 79 90 weed eradication through safe herbicide spraying, but not dredging, to prevent the 91 canals from becoming clogged with vegetation, allow for vessel movement, eliminate 92 obstruction to the free-flow of storm water runoff, and reduce health and safety risks 93 associated with the proliferation of unwanted invasive aquatic vegetation. The cost 94 to provide such Canal Maintenance Services to Assessed Properties, as described 95 herein, shall be funded from the proceeds of the Canal Maintenance Services Special 96 Assessment. 97 (B) It is hereby ascertained, determined, and declared that each parcel of Assessed 98 Property will be benefited by the City's provision of Canal Maintenance Services in 99 an amount not less than the Canal Maintenance Services Special Assessment imposed 100 against such parcel, computed in the manner set forth in this Preliminary Assessment 101 Resolution. The legislative findings of special benefit in the Ordinance are 102 incorporated herein. 103 SECTION 6. IMPOSITION AND COMPUTATION OF CANAL MAINTENANCE 104 SERVICES SPECIAL ASSESSMENTS. Canal Maintenance Services Special Assessments 105 shall be imposed against all Assessed Properties that receive Canal Maintenance Services, as 106 provided herein. The Cost Apportionment described herein is approved and adopted as the 107 methodology to impose and compute the Canal Maintenance Services Special Assessment. 108 SECTION 7. LEGISLATIVE DETERMINATIONS OF AUTHORITY, SPECIAL 109 BENEFIT AND FAIR APPORTIONMENT. The City Commission incorporates and adopts the 110 legislative findings relating to special benefit within the Ordinance, and makes the following 111 legislative findings as to fair apportionment. {00569045.1306-9905552} Page 4 of 10 80 112 7.1 The Canal Maintenance Services Special Assessments to be imposed pursuant to 113 this Resolution shall constitute non -ad valorem assessments within the meaning and intent of the 114 Uniform Assessment Collection Act. 115 7.2 The lineal frontage of real property along a canal receiving Canal Maintenance 116 Services correlates with the benefit received by a Property, as the Canal Maintenance Services 117 eradicates weeds and other growths in the canal, with the more lineal feet of a Property meaning 118 more volume of eradicated weeds and other growths, more area for improved vessel movement, 119 and better storm water runoff from the Property. The potential demand for Canal Maintenance 120 Services is driven by the property being adjacent to a canal receiving Canal Maintenance 121 Services, and the length of its lineal frontage along the canal. Thus, it is fair and reasonable to 122 apportion the costs of Canal Maintenance Services on a per lineal foot basis, corresponding with 123 the canal receiving Canal Maintenance Services. 124 7.3 Apportioning the costs of Canal Maintenance Services attributable to Assessed 125 Properties on a per lineal foot basis is required to avoid cost inefficiency and unnecessary 126 administration, and is a fair and reasonable method. 127 7.4 In addition to the costs of the Canal Maintenance Services, there are administrative 128 costs associated with levying the assessment, such as costs of published notice, mailed notice, and 129 invoicing and collecting the Canal Maintenance Services Special Assessment. These costs do not 130 correlate to a per lineal basis, as the costs are the same per Property regardless of the per lineal 131 footage on such Property. As a result, the administrative costs are apportioned on a per Property 132 basis, with each Property subject to the special assessment being charged the same amount. 133 SECTION 8. COST APPORTIONMENT METHODOLOGY. The Canal 134 Maintenance Services Assessed Costs are being collected for Canal Maintenance Services for 100569045.1 306-99055521 Page 5 of 10 81 135 two service areas in the City: (1) Lake Shore Haven Canal; and, (2) Lake Eden Four Canals, 136 both as described in Appendix "A". The portion of the Canal Maintenance Assessed Costs for 137 Canal Maintenance Services is calculated for each of the two service areas separately. The Canal 138 Maintenance Assessed Costs for each of the service areas includes the costs associated with the 139 Canal Maintenance Services for such service area. The portion of the Assessment Amount for 140 Canal Maintenance Services is then calculated by taking the portion of the Assessed Costs for 141 Canal Maintenance Services within that service area, and dividing it by the total lineal footage of 142 Assessed Properties along the canals within a service area receiving Canal Maintenance 143 Services, to yield a per lineal foot rate for the service area. The lineal footage of a Property in a 144 service area is then multiplied by the lineal foot rate applicable to that same service area, to result 145 in Assessed Costs for Canal Maintenance Services applicable to the Property. The total 146 Administrative Costs for the Canal Maintenance Services Special Assessment is calculated, then 147 divided by the number of Properties subject to the Canal Maintenance Services Special 148 Assessment, with each being charged the same amount for the administrative costs. The 149 Assessment Amount per Property is the sum of the per lineal charge for Canal Maintenance 150 Services for such Property calculated as described herein and the administrative costs allocated 151 on a per Property basis. 152 SECTION 9. DETERMINATION OF CANAL MAINTENANCE COLLECTION 153 ASSESSED COSTS; ESTABLISHMENT OF ANNUAL CANAL MAINTENANCE 154 COLLECTION ASSESSMENT RATES. 155 (A) The Canal Maintenance Collection Service Assessed Costs to be assessed and 156 apportioned among Assessed Properties pursuant to the Cost Apportionment for the Fiscal Year 157 commencing October 1, 2023, is the amount determined in the manner described in Section 8 100569045.1 306-99055521 Page 6 of 10 82 158 above. The Estimated Canal Maintenance Services Special Assessment Rate Schedule is attached 159 hereto as Appendix B. The approval of the Estimated Canal Maintenance Services Special 160 Assessment Rate Schedule by the adoption of this Preliminary Assessment Resolution determines 161 the amount of the Canal Maintenance Services Assessed Costs. 162 (B) The estimated Canal Maintenance Services Special Assessments specified in the 163 Estimated Canal Maintenance Services Special Assessment Rate Schedule are hereby established to 164 fund the Canal Maintenance Services Assessed Costs determined to be assessed in the Fiscal Year 165 commencing October 1, 2023. 166 (C) The estimated Canal Maintenance Services Special Assessments established in this 167 Preliminary Assessment Resolution shall be the estimated assessment rates applied by the 168 Assessment Coordinator in the preparation of the updated Canal Maintenance Services Special 169 Assessment Roll for the Fiscal Year commencing October 1, 2023, as provided in Section 10 of this 170 Preliminary Assessment Resolution. 171 SECTION 10. ANNUAL CANAL MAINTENANCE SERVICES SPECIAL 172 ASSESSMENT ROLL. 173 (A) The Assessment Coordinator is hereby directed to prepare, or cause to be prepared, a 174 Canal Maintenance Services Special Assessment Roll for the Fiscal Year commencing October 1, 175 2023, in the manner provided in this Preliminary Assessment Resolution. The Assessment 176 Coordinator shall apportion the estimated Canal Maintenance Collection Service Assessed Cost to 177 be recovered through Canal Maintenance Services Special Assessments in the manner set forth in 178 this Preliminary Assessment Resolution. A copy of this Preliminary Assessment Resolution, the 179 Ordinance, and the Canal Maintenance Services Special Assessment Roll shall be maintained on file 180 in the office of the City Clerk and open to public inspection. The foregoing shall not be construed to {00569045.1306-99055521 Page / of 10 83 181 require that the Canal Maintenance Services Special Assessment Roll proposed for the Fiscal Year 182 commencing October 1, 2023 be in printed form if the amount of the Canal Maintenance Services 183 Special Assessment for each parcel of property can be determined by the use of a computer terminal 184 available to the public. 185 (B) It is hereby ascertained, determined, and declared that the method of determining the 186 Canal Maintenance Services Special Assessments for the City's Canal Maintenance Services as set 187 forth in this Preliminary Assessment Resolution is a fair and reasonable method of apportioning the 188 Canal Maintenance Services Assessed Cost among parcels of Assessed Property located within the 189 City, as the methodology and apportionment assures that no property is assessed an amount greater 190 than the benefit which it receives from the Canal Maintenance Services provided by the City 191 through its Contract. 192 SECTION 11. AUTHORIZATION OF PUBLIC HEARING. There is hereby 193 established a public hearing to be held at 6:00 p.m., on September 5, 2023, in City of Boynton 194 Beach Commission Chambers, 100 East Ocean Avenue, Boynton Beach, Florida, 33435, at 195 which time the City Commission will receive and consider any comments on the Canal 196 Maintenance Services Special Assessment from the public and affected property owners and 197 consider imposing the Canal Maintenance Services Special Assessment. 199 SECTION 12. NOTICE BY PUBLICATION. The Assessment Coordinator shall 200 publish notice of the public hearing authorized by Section 11 hereof, in the manner and time 201 provided within the Ordinance. The notice shall be published no later than August 16, 2023, in 202 substantially the form attached hereto as Appendix C. 100569045.1 306-9905552 1 Page 8 of 10 84 203 SECTION 13. NOTICE BY MAIL. The Assessment Coordinator shall also ensure timely 204 notice by mail, in the manner and time provided within the Ordinance. The notice shall be 205 mailed no later than August 16, 2023, in substantially the form attached hereto as Appendix D. 206 SECTION 14. PROOF OF NOTICE. The Assessment Coordinator may provide proof 207 of such notice by affidavit, if any is required pursuant to the Ordinance or Resolution. 208 SECTION 15. COLLECTION. Pursuant to the authority of Section 23-75 of 209 the Ordinance, the City Commission authorizes the collection of the Canal Maintenance Special 210 for the 2023-2024 Fiscal Year through mailed invoices sent to the owners of real property on 211 which the Canal Maintenance Special Assessment is levied. 212 SECTION 16. APPLICATION OF ASSESSMENT PROCEEDS. Proceeds derived 213 by the City from the Canal Maintenance Services Special Assessments will be utilized for the 214 provision of Canal Maintenance Services, facilities, and programs by the City, through its 215 Contract, as described herein. 216 SECTION 17. CONFLICT. All resolutions or parts of resolutions in conflict herewith 217 are hereby repealed to the extent of such conflict. 218 SECTION 18. SEVERABILITY. If any clause, section, other part or application of 219 this Resolution is held by any court of competent jurisdiction to be unconstitutional or invalid, in 220 part or application, it shall not affect the validity of the remaining portions or applications of this 221 Resolution. 222 223 100569045.1 306-99055521 Page 9 of 10 85 224 225 226 227 228 229 230 231 232 233 234 235 236 237 238 239 240 241 242 243 244 245 246 247 248 249 250 251 252 253 254 255 256 257 SECTION 19. EFFECTIVE DATE. This Preliminary Assessment Resolution shall take effect immediately upon its passage and adoption. PASSED AND ADOPTED this day of July, 2023. CITY OF BOYNTON BEACH, FLORIDA Mayor — Ty Penserga YES NO Vice Mayor — Thomas Turkin Commissioner — Angela Cruz Commissioner — Woodrow L. Hay Commissioner — Aimee Kelley ATTEST: Maylee De Jesus, MPA, MMC City Clerk (Corporate Seal) VOTE Ty Penserga Mayor APPROVED AS TO FORM: Michael D. Cirullo, Jr. City Attorney {00569045.1306-9905552} Page 10 of 10 86 APPENDIX A ASSESSED PROPERTY LAKE SHORE HAVEN CANAL LAKE EDEN FOUR CANALS {00569045.1 306-9905552 } 87 WWI l ""di,, Y ri1r V ,c „i ""N' JW1YYi'.�l ; , d+,,ui y imumr :''+Ullu;h/N rnC 'ty'e ✓1',Ji�i ,,�ry „.i,,.m .��rmlfi'orq� ..„,.. � m ” i �/� J17�✓ � % 1 ,V . „` P „ r ,,�i r Ur! ''%IIJI III , �'2 �u: l '% �//�rrvll�� I'� ��74 �" �i'� ➢' w? / /��( VIIIN�" / ' ll V IIw� 1� I � ��'�"°1 '" �r"r, v v %� d %�c r� s.° ��li, i N � �' ISA Umm vlrwV YYr �V %� 4 `'� Pr g/,,, 1 �':,y �'% ''�J, �^II Jr ,¢ ma;, wJ�arrr �), i ➢r rr,r,,, pp'IJ I� til°! �/9 ' ,r, � ww7ro '"'° !'/I('i�l� 9 �'' "� a yl,,''u P�j � ��)J,{ %r% 0( a favi p ^ ;. ,s / � ,U uc;l�uoll"N "' m. ,,, "➢ a±v'IUr � r �y,' „Pe It III `',�'ul!�` � !N! ,e:;, ,!I YJ". �,:. �� j / a,;r, , ✓�(� '{' ^µ'kP> /,m '`u�y��iN' JY'„j�uVw j�.v � , a, ��f/ PIP r ,'.�1 /1��,,,��''ll�, J/' � ! 11” lV ISI Imo, r � , ,. W , �a ap: / r :: ., — Mission � ,.:.i iU�. �r „e� .,,a 'i rrl,'�'�1✓! � „ r�l� (�/, � ,,� 1 r',,,''' //% 'r�pugism O'' ;,,ys`f iVw 712 o,fue'QI4 ✓ir B � �� Y „',,, :.- f / /!'r 1 r, ^rl „ ,��rV" 4 �� ,;� '; V�� II v,,,./� /➢ �. rn rn �� i (�":oalu' ";;mom. o , s� �� D 0 w uN w dr � � „✓� O r ti's w.v �-�iOl�w r'(r ? � ,1� I �l i V,➢. � � ' bi-�, � r v /�; �. p�r,' )� rql/ ,;_ � rll�!➢ miJul �r ,� :,� 4 ? 42S .1 a,�".r I � "� �� r �u ''roar ��±a, ," °lh �a :.tl;'O''Wonr I� ((o/rat�1 u , v I, � �i�" �j I, OAF, ^s, r ,,,,rr �w�➢ 11 v 1, r�>p, ;uvtigloa Vi✓, yV Qi P "Vr r ^ri,3 N, Im°•"r r r, - �I"'�'','will i' I�` r h"";'l'(/ ➢"PSI',' a Yrf d/r, ,.. rr r,.. ,%/%/ rrl 1 1; co " j/% it r p,, r y „ ',o ,irt a Ir , r,a, ,,� ➢I,.µ ✓';p ti� r' ; IIIIIIIIIIIIuIY,Iil� 7 � Ir' /�,,` % 1 "" n r,,I�il�"r((T70 „I I ,. f J� c u�uv."'' '� rw i,, r 1 I �;;,„'; ,r lrfM1j �". r%. / C� �rl ,I � ,; "IO^0.I d ;m , U� i////�l "✓zu { I f+�, I% �"''TM�'I. I�' i�✓, i r!8 /Nr( P,I�rr� �v,. n'' °Vlr% / ,. � NtlNc�'.� Nu� , , o, £ a)� w J Ell „.. " rr rr ✓;,, I. m II r� rr � a / 4 1 v„,. ,380 Vti r�i'+!� r' f /r +Illrrv';;, , ::, ` 4 .',,,; Jc /i �,.5' _/ wi %' � vo-", ,�/i �;,. 92 !➢It , I' � w I w � G I !�„ rP >, a= 1" ,,, . r(ll/f � �,, ^"J'apmu�, ,, ,,,' +n,...17 ; " ;,;I ' '�,�.3 fi'r 'a� ✓� i r�wi;� r 1 ..:... � ” ,,. rr s; t �li�ji/c ,,,.. „% r1✓7k v ,/.:vv. N�"(,� � rkr� ;- , !f(, ;Ir/' L't � �/',,, , „:��; +v fur , J'rll�s,,,P' i' 1 ar„P � ra P � , a«''�J�lU➢ �V(��/�� Pl �,r, ,;,,, � "�I�,'k��, .�� "'r � ,' al lu�ul " I „f IIaJr �V1 I I f a Irr/ is (, „; i 10, <' $ IO,, , 1 of➢�?,71%"./ U ' ` rr ,l r i i, r'��a j,:rn,,o� •,I. 4 „� •� 6 ,�_Iw! rJ rJN 4Y � "'Ff>'�1 r , 3 „o�; vllur7r�le � z 8 24 I, aer �t� i �, ,• ll/ r uu//'�'. /%;'.. ' �P�✓i 2 irPYi�. �:, - ` Pfd >,r,. 'f'�,�,,,„.. ^ rn,�. ,.",^ P'%ri,.,. /,.^.0 /�� x'I „�@,..,, ,✓r ,r„� m.��Po�i ,.�. 'off.,, � � I. W � wit �/; wry, ,, rr ;, //p '^;'�,1 r I r�i/C , IIr ,r,.. a h 1g, i✓/�,,;% NP.1 IJ ' ; C;, l ar ➢ alp” II. ;� r G� , 1 �' I a ➢ _,��,,,, �� ,u r,r, r ""' I /-, r:' y cr>v" P/ r. ve A � r � `'�� r<� rrwr"ml� ,�:0�$�V/� arl'.; � °S l,rq �,.'� �ur,l/�;� >✓ ^wi'^i r J'p�`,(„ tl I �i 'rl� ,� I. rU'{�>I'/�I' l� 1�, P. u, rt` r;°%,ri)V `". ,I ,, , 7/i r 7t�i'(i/r n,. r/ '�l ( Al'i 7 1 41a� k.m4 �,'. i, f9p Vrdil �lllll(,� �'// / ^. Lake E�en G}. �ana1S P t I, r �� r r�l.. V !;,� 3% 4 w r, r l /t��✓/ /1/�� ,� r Y r V jar, „ P„ !; �Q%r 0 frtv lY�' II ��" v �r � � �v�� / ��//>s<r 'v;rf'➢ii III �I ��J9 �"�a l�° , h.� �Mi"_ °I Y /IC ✓o> / It r .,, � el r 335 P; „'� rJ % Lake Shore Haven APPENDIX B ESTIMATED CANAL MAINTENANCE SERVICES ASSESSMENT RATE SCHEDULE SECTION A-1 DETERMINATION OF CANAL MAINTENANCE SERVICES ASSESSED COSTS. 1. Lake Shore Haven Canal: The estimated Canal Maintenance Services Assessed Costs for the Lake Shore Haven Canal, including Canal Maintenance Services and administrative costs allocated to the Properties in the service area, to be assessed for the Fiscal Year commencing October 1, 2023, is $2,762.90. 2. Lake Eden Four Canals: The estimated Canal Maintenance Services Assessed Costs for the Lake Eden Four Canals, including Canal Maintenance Services and administrative costs allocated to the Properties in the service area, to be assessed for the Fiscal Year commencing October 1, 2023, is $4,443.10. SECTION A-2 ESTIMATED CANAL MAINTENANCE SERVICES ASSESSMENTS. The estimated Canal Maintenance Services Special Assessments to be assessed and apportioned among benefitted parcels pursuant to the Cost Apportionment Methodology to generate the estimated Canal Maintenance Services Assessed Cost for the Fiscal Year commencing October 1, 2023, are hereby established as follows for the purpose of this Preliminary Assessment Resolution: 1. Lake Shore Haven Canal: $0.50 per lineal foot, plus $20.66 per Property 2. Lake Eden Four Canals: $0.50 per lineal foot, plus $20.66 per Property 100569045.1 306-9905552 1 89 APPENDIX C FORM OF NOTICE TO BE PUBLISHED To be published no later than August 16, 2023 INSERT MAP OF LAKE SHORE HAVEN AND LAKE EDEN FOUR CANALS AREA NOTICE OF HEARING TO IMPOSE AND PROVIDE FOR COLLECTION OF CANAL MAINTENANCE SERVICES SPECIAL ASSESSMENTS Notice is hereby given that the City Commission of the City of Boynton Beach will conduct a public hearing to consider imposing Canal Maintenance Services Special Assessments upon properties that receive Canal Maintenance Services along the Lake Shore Haven Canal and the Lake Eden Four Canals, for the provision by the City of Canal Maintenance Services to such properties within the City of Boynton Beach. The hearing will be held at 6:00 p.m., on September 5, 2023, in City of Boynton Beach Commission Chambers, 100 East Ocean Avenue, City of Boynton Beach, Florida, 33435 for the purpose of receiving public comment on the proposed assessments. All affected property owners have a right to appear at the hearing and to file written objections with the City Commission within 20 days of this notice. If a person decides to appeal any decision made by the City Commission with respect to any matter considered at the hearing, such person will need a record of the proceedings and may need to ensure that a verbatim record is made, including the testimony and evidence upon which the appeal is to be made. In accordance with the Americans with Disabilities Act, persons needing a special accommodation or an interpreter to participate in this proceeding should contact the Clerk of the City at (561) 530-5880, at least seven days prior to the date of the hearing. The assessment for each parcel that receives Canal Maintenance Services from the City will be based upon the total lineal foot along a canal receiving Canal Maintenance Services from the City, plus administrative costs associated with the assessment on a per Property basis. 100569045.1 306-9905552 1 90 The annual assessment for the Lake Shore Haven Canal is $0.50 per lineal foot for canal maintenance costs, plus $20.66 per Property for administrative costs. The annual assessment for the Lake Eden Four Canals is $0.50 per lineal foot, plus $20.66 per Property for administrative costs. Copies of the Assessment Ordinance, the Initial Assessment Resolution and the Canal Maintenance Services Special Assessment Roll are available for inspection at the City Clerk's Office, Boynton Beach City Hall, 100 East Ocean Avenue, Boynton Beach, Florida, 33435. The assessments will be collected by the City. Failure to pay the assessments may cause a lien to be recorded against the property, which may result in a loss of title. If you have any questions, please contact the Utility Department at (561) 742-6400, Monday through Friday between 8:00 a.m. and 5:00 p.m. CITY CLERK CITY OF BOYNTON BEACH. 100569045.1 306-9905552 1 91 APPENDIX D FORM OF MAILED NOTICE USE SEPARATE FORM FOR EACH SERVICE AREA LAKE SHORE HAVEN CANAL LAKE EDEN FOUR CANALS [INSERT DATE], 2023 [Name] [Address] Boynton Beach, Florida 33470 RE: Tax Parcel # CITY OF BOYNTON BEACH, FLORIDA NOTICE OF HEARING TO IMPOSE AND PROVIDE FOR CANAL MAINTENANCE SERVICES - NON -AD VALOREM ASSESSMENTS Dear Property Owner: As required by Section 197.3632, Florida Statutes, and City of Boynton Beach Ordinance No. 21- 011, notice is given by the City of Boynton Beach that a special assessment for Canal Maintenance Services using the tax bill collection method may be levied by the City of Boynton Beach on your property for the fiscal year October 1, 2023 - September 30, 2024. The purpose of this assessment is to collect the Canal Maintenance Services Special Assessment benefiting property receiving Canal Maintenance Services along the Lake Shore Haven Canal and the Lake Eden Four Canals, located within the City of Boynton Beach. Your Property is within the [Lake Shore Haven Canal/Lake Eden Four Canals] area. The total Canal Maintenance Services Special Assessment revenue to be collected within [Lake Shore Haven Canal/Lake Eden Four Canals] of the City of Boynton Beach is $ . The portion of the Special Assessment for Canal Maintenance Services is based on the lineal footage of your property along a canal that receives Canal Maintenance Services. The special assessment within the [Lake Shore Haven Canal/Lake Eden Four Canals] area for Canal Maintenance Services is $_ per lineal foot. Your property has _ lineal feet. In addition, each property is charged a flat amount for administrative costs associated with the special assessment. The administrative charges equal $20.66 per Property. The total special assessment for your property is $ [add per lineal for the Property + administrative cost for the Property]. A public hearing will be held at 6:00 p.m. on September 5, 2023, in City of Boynton Beach Commission Chambers, 100 East Ocean Avenue, Boynton Beach, Florida 33435, for the purpose of receiving public comment on the proposed assessment. You and all other affected property owners have a right to appear at the hearing and to file written objections with the City Commission within 20 100569045.1 306-9905552 1 92 days of this notice. If you decide to appeal any decision made by the City Commission with respect to any matter considered at the hearing, you will need a record of the proceedings and may need to ensure that a verbatim record is made, including the testimony and evidence upon which the appeal is to be made. In accordance with the Americans with Disabilities Act, persons needing a special accommodation or an interpreter to participate in this proceeding should contact the City Clerk's Office at (561) 742-6060, at least three days prior to the date of the hearing. Unless proper steps are initiated in a court of competent jurisdiction to secure relief within 20 days from the date of City Commission action at the above hearing (including the method of apportionment, the rate of assessment and the imposition of assessments), such action shall be the final adjudication of the issues presented. Copies of the Canal Maintenance Services Special Assessment Ordinance, the Preliminary Assessment Resolution, and the assessment roll are available for inspection at Boynton Beach City Hall - City Clerk's Office, 100 East Ocean Avenue, Boynton Beach, Florida 33435. The Canal Maintenance Services non -ad valorem assessment amount shown on this notice for the above parcel will be collected by the City through an invoice sent to the property owners. Failure to pay the special assessment may result in a lien against your property, which may result in loss of title. If you have any questions regarding your Canal Maintenance Services Special Assessment, please contact the Utility Department at (561) 742-6400, Monday through Friday between 8:00 a.m. and 5:00 p.m. * * * * * THISISNOTABIILL * * * * * 100569045.1 306-9905552 1 93