R24-149 1 RESOLUTION NO. R24-149
2 A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF
3 BOYNTON BEACH, FLORIDA, RELATING TO THE PROVISION OF
4 FIRE RESCUE SERVICES, FACILITIES, AND PROGRAMS IN THE CITY
5 OF BOYNTON BEACH, FLORIDA; DESCRIBING THE METHOD OF
6 ASSESSING FIRE RESCUE ASSESSED COSTS AGAINST ASSESSED
7 PROPERTY LOCATED WITHIN THE CITY OF BOYNTON BEACH;
8 DIRECTING THE PREPARATION OF AN ASSESSMENT ROLL;
9 AUTHORIZING A PUBLIC HEARING AND DIRECTING THE
10 PROVISION OF NOTICE THEREOF; AND PROVIDING AN EFFECTIVE
11 DATE.
12
13 WHEREAS, the City Commission of the City of Boynton Beach, Florida,
14 intends to continue to provide fire services, facilities, and programs within the City
15 and to fund such services through a fire services assessment, as further described
16 herein.
17 NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE
18 CITY OF BOYNTON BEACH, FLORIDA:
9 SECTION 1. AUTHORITY.
2U This Resolution is adopted pursuant to the provisions of Ordinance No. 08-
21 017, Resolution R08-076, Sections 166.021 and 166.041, Florida Statutes, and other
22 applicable laws.
SECTION 2. PURPOSE AND DEFINITIONS.
24 This Resolution constitutes the Preliminary Rate Resolution as defined in
25 Ordinance 08-017 (the "Ordinance"). All capitalized words and terms not otherwise
26 defined herein shall have the meanings set forth in the Ordinance and Resolution
27 R08-076 ("Initial Assessment Resolution"). Unless the context indicates otherwise,
28 words imparting the singular number include the plural number, and vice versa. As
29 used in this resolution, the following terms shall have the following meanings unless
30 the context hereof otherwise requires:
31 "Building Area" means the adjusted area of a Building expressed in square
32 feet and reflected on the Tax Roll or, in the event such information is not reflected
33 or determined not to be accurately reflected on the Tax Roll, that area determined
34 by the City.
35 "Code Descriptions" mean the descriptions listed in the Fixed Property Use
36 Codes and the Improvement Codes.
37 "Commercial Property" means those Tax Parcels with a Code Description
38 designated as "Commercial" in the Improvement Codes specified in Appendix C.
39 "Cost Apportionment" means the apportionment of the Fire Rescue
40 Assessed Cost among all Property Use Categories according to the Demand
41 Percentages established pursuant to the apportionment methodology described in
42 Section 6 of this Preliminary Rate Resolution.
43 "Demand Percentage" means the percentage of demand for fire rescue
44 services, facilities, or programs attributable to each Property Use Category
45 determined by analyzing the historical demand for fire rescue services as reflected
46 in the Fire Rescue Incident Reports in the State Database under the methodology
47 described in Section 6 of this Preliminary Rate Resolution.
2
48 "DOR Code" means a property use code established in Rule 12D-8.008,
49 Florida Administrative Code, assigned by the Property Appraiser to Tax Parcels
50 within the City, attached hereto as Appendix D.
51 "Dwelling Unit" means (1) a Building, or a portion thereof, available to be
52 used for residential purposes, consisting of one or more rooms arranged, designed,
53 used, or intended to be used as living quarters for one family only, or (2) the use of
54 land in which lots or spaces are offered for rent or lease for the placement of mobile
55 homes or the like for residential purposes.
56 "Emergency Medical Services" means those services recorded in Incident
57 Reports that assign a "type of situation found code" of 300, 300N, 311, 32, 321, 322,
58 323, 324, 381, 554, and 661. The "type of situation found codes" are attached hereto
59 as Appendix A.
60 "Emergency Medical Services Cost" means the amount, other than first
61 response medical rescue services, to be associated with Emergency Medical Services.
62 "Estimated Fire Rescue Assessment Rate Schedule" means that rate
63 schedule attached hereto as Appendix E and hereby incorporated herein by
64 reference, specifying the Fire Rescue Assessed Costs determined in Section 8 of this
65 Preliminary Rate Resolution and the estimated Fire Rescue Assessments established
66 in Section 8 of this Preliminary Rate Resolution.
3
67 "Fire Rescue Assessed Cost" means:
68 (1) the amount determined by the City Commission to be assessed
69 in any Fiscal Year to fund all or any portion of the cost of the provision of fire rescue
70 services, facilities, or programs, which provide a special benefit to Assessed Property,
71 and shall include, but not be limited to, the following components: (A) the cost of
72 physical construction, reconstruction or completion of any required facility or
73 improvement; (B) the costs incurred in any required acquisition or purchase; (C) the
74 cost of all labor, materials, machinery, and equipment; (D) the cost of fuel, parts,
75 supplies, maintenance, repairs, and utilities; (E) the cost of computer services, data
76 processing, and communications; (F) the cost of all lands and interest therein, leases,
77 property rights, easements, and franchises of any nature whatsoever; (G) the cost of
78 any indemnity or surety bonds and premiums for insurance; (H) the cost of salaries,
79 volunteer pay, workers' compensation insurance, or other employment benefits; (I)
80 the cost of uniforms, training, travel, and per diem; (J) the cost of construction plans
81 and specifications, surveys and estimates of costs; (K) the cost of engineering,
82 financial, legal, and other professional services; (L) the costs of compliance with any
83 contracts or agreements entered into by the City to provide fire rescue services; (M)
84 all costs associated with the structure, implementation, collection, and enforcement
85 of the Fire Rescue Assessments, including any service charges of the Tax Collector,
86 or Property Appraiser and amounts necessary to off-set discounts received for early
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87 payment of Fire Rescue Assessments pursuant to the Uniform Assessment Collection
88 Act or for early payment of Fire Rescue Assessments collected pursuant to Section
89 3.02 of the Ordinance; (N) all other costs and expenses necessary or incidental to
90 the acquisition, provision, or construction of fire rescue services, facilities, or
91 programs, and such other expenses as may be necessary or incidental to any related
92 financing authorized by the City Commission by subsequent resolution; (0) a
93 reasonable amount for contingency and anticipated delinquencies and uncollectible
94 Fire Rescue Assessments; and (P) reimbursement to the City or any other Person for
95 any moneys advanced for any costs incurred by the City or such Person in
96 connection with any of the foregoing components of Fire Rescue Assessed Cost.
97 (2) In the event the City also imposes an impact fee upon new
98 growth or development for fire rescue-related capital improvements, the Fire Rescue
99 Assessed Cost shall not include costs attributable to capital improvements
100 necessitated by new growth or development that will be paid by such impact fees.
101 (3) In no event shall the Fire Rescue Assessed Cost include any
102 amount attributable to the Emergency Medical Services Cost.
103 "Fire Rescue Incident Reports" means those Incident Reports that do not
104 record Emergency Medical Services.
105 "Fixed Property Use Codes" mean the property use codes used by FFIRS
106 as specified in Appendix B attached hereto and incorporated herein by reference.
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107 "FFIRS" means the Florida Fire Incident Reporting System maintained by the
108 Florida State Fire Marshal.
109 "Improvement Codes" mean the building use codes assigned by the
110 Property Appraiser to Tax Parcels within the City as specified in Appendix C, attached
111 hereto and incorporated herein by reference.
112 "Incident Report" means an individual report filed with the Florida State
113 Fire Marshal under FFIRS.
114 "Industrial/Warehouse Property" means those Tax Parcels with a Code
115 Description designated as "Industrial/Warehouse" in the Improvement Codes
116 specified in Appendix C.
117 "Institutional Property" means those Tax Parcels with a Code Description
118 designated as "Institutional" in the Improvement Codes specified in Appendix C.
119 "Mixed Use Property" means a Tax Parcel that contains Buildings whose
120 use descriptions are capable of assignment under a Code Description in the
121 Improvement Codes in more than one Property Use Category.
122 "Non-Residential Property" means, collectively, Commercial Property,
123 Industrial/Warehouse Property, Institutional Property, and Nursing Home Property.
124 "Nursing Home Property" means those Tax Parcels with a Code
125 Description designated as "Nursing Home" in the Improvement Codes specified in
126 Appendix C.
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127 "Parcel Apportionment" means the further apportionment of the Fire
128 Rescue Assessed Cost allocated to each Property Use Category by the Cost
129 Apportionment among the Tax Parcels under the methodology established in
130 Section 7 of this Preliminary Rate Resolution.
131 "Property Use Categories" mean, collectively, all categories of Residential
132 Property and all categories of Non-Residential Property.
133 "Residential Property" means those Tax Parcels with a Code Description
134 designated as "Residential" in the Improvement Codes specified in Appendix C.
135 "State Database" means the incident data specific to the City derived from
136 the FFIRS Incident Reports maintained by the Florida State Fire Marshal.
137 "Tax Parcel" means a parcel of property located within the City to which the
138 Property Appraiser has assigned a distinct ad valorem property tax identification
139 number.
140 SECTION 3. PROVISION AND FUNDING OF FIRE RESCUE SERVICES.
141 (A) Upon the imposition of a Fire Rescue Assessment for fire rescue
142 services, facilities, or programs against Assessed Property located within the City,
143 the City shall provide fire rescue services to such Assessed Property. A portion of the
144 cost to provide such fire rescue services, facilities, or programs shall be funded from
145 proceeds of the Fire Rescue Assessments. The remaining cost required to provide
146 fire rescue services, facilities, and programs shall be funded by legally available City
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147 revenues other than Fire Rescue Assessment proceeds. No Emergency Medical
148 Services shall be funded from the Fire Rescue Assessment revenues.
149 (B) It is hereby ascertained, determined, and declared that each parcel of
150 Assessed Property located within the City will benefit from the City's provision of fire
151 rescue services, facilities, and programs in an amount not less than the Fire Rescue
152 Assessment imposed against such parcel, computed in the manner set forth in this
153 Preliminary Rate Resolution.
154 SECTION 4. IMPOSITION AND COMPUTATION OF FIRE RESCUE ASSESSMENTS.
155
156 Fire Rescue Assessments shall be imposed against all Tax Parcels within the
157 Property Use Categories. Fire Rescue Assessments shall be computed in the manner
158 set forth in this Preliminary Rate Resolution.
159 SECTION 5. LEGISLATIVE DETERMINATIONS OF SPECIAL BENEFIT AND FAIR
160 APPORTIONMENT.
161
162 It is hereby ascertained and declared that the Fire Rescue Assessed Costs
163 provide a special benefit to the Assessed Property based upon the following
164 legislative determinations and based upon that certain report entitled "City of
165 Boynton Beach Fire Assessment Memorandum," May 2008, prepared by
166 Government Services Group, Inc., which is hereby incorporated herein by reference.
167 Each year since then, the City has engaged Government Services Group to provide
168 assistance to the City in implementing the annual Fire Rescue Assessments,
169 including a review of rates and budgets, to maintain consistency with the
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170 methodology used by the City and confirmed in Desiderio Corp. v. City of Boynton
171 Beach, 39 So.3d 487 (Fla. 4th DCA 2010). There has been no change in law since the
172 Desiderio decision affecting the City's methodology.
173 GENERAL
174 (A) Upon the adoption of this Preliminary Rate Resolution determining the
175 Fire Rescue Assessed Costs and identifying the Assessed Property to be included in
176 the Assessment Roll, the legislative determinations of special benefit ascertained
177 and declared in Section 1.04 of the Ordinance are hereby ratified and confirmed.
178 (B) It is fair and reasonable to use the Improvement Codes and the DOR
179 Codes of the Cost Apportionment and the Parcel Apportionment because: (1) the
180 Tax Roll database employing the use of such property use codes is the most
181 comprehensive, accurate, and reliable information readily available to determine the
182 property use and Building Area for improved property within the City, and (2) the
183 Tax Roll database within such property use codes is maintained by the Property
184 Appraiser and is thus consistent with parcel designations on the Tax Roll which
185 compatibility permits the development of an Assessment Roll in conformity with the
186 requirements of the Uniform Method of Collection.
187 (C) The data available in the Improvement Codes is more useful and
188 accurate for determining Building Area than relying exclusively upon the data
189 maintained in the DOR Code alone because (1) the data maintained in the
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190 Improvement Codes reveals the existence of a Building with a different use than the
191 use described on the DOR Code, (2) the Improvement Codes represent records
192 maintained by the Property Appraiser with the most information relative to Building
193 Area regardless of property use and (3) the City conducted fieldwork to ascertain
194 Building use when sufficient information was not available.
195 COST APPORTIONMENT
196 (D) It is fair, reasonable, and consistent with the decision from the Florida
197 Supreme Court in the case of City of North Lauderdale v. SMM Properties, Inc., 825
198 So. 2d 343 (Fla. 2002), to exclude from the Fire Rescue Assessed Cost amounts
199 determined to constitute the Emergency Medical Services Cost.
200 (E) Apportioning the Fire Rescue Assessed Cost among classifications of
201 improved property based upon historical demand for fire rescue services, but not
202 Emergency Medical Services, is fair, reasonable, and proportional to the special
203 benefit received.
204 (F) The Fire Rescue Incident Reports are the most reliable data available
205 to determine the potential demand for fire rescue services from property use and to
206 determine the benefit to property use resulting from the availability of fire rescue
207 services to protect and serve Buildings located within the Assessed Property and
208 their intended occupants. There exist sufficient Fire Rescue Incident Reports that
209 document the historical demand for fire rescue services from Assessed Property
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210 within the Property Use Categories. The Demand Percentage that has been
211 determined for each Property Use Category by an examination of such Fire Rescue
212 Incident Reports is consistent with the experience of the City. Therefore, the use of
213 Demand Percentages that were determined by an examination of Fire Rescue
214 Incident Reports is a fair and reasonable method to apportion the Fire Rescue
215 Assessed Costs among the Property Use Categories.
216 (G) The historical demand for fire rescue service availability for multi-
217 family and single-family Residential Property is substantially similar, and any
218 difference in the percentage of documented fire rescue calls to such specific
219 property uses is statistically insignificant.
220 (H) As a result of the urbanized character of the City, the suppression of
221 fire on vacant property primarily benefits the Buildings within the adjacent improved
222 property by the containment of the spread of fire rather than the preservation of the
223 vacant property. Therefore, it is fair and reasonable not to apportion any of the Fire
224 Rescue Assessed Costs to vacant property, and the Fire Rescue Incident Reports
225 documenting historical fire services provided to vacant property were thus omitted
226 from the Demand Percentage calculation.
227 (I) The level of services required to meet anticipated demand for the
228 rescue services and the corresponding annual fire rescue budget required to fund
229 fire rescue services provided to non-specific property uses would be required
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230 notwithstanding the occurrence of any incidents from such non-specific property
231 uses. Therefore, it is fair and reasonable to omit from the Demand Percentage
232 calculation the Fire Rescue Incident Reports documenting fire rescue services
233 provided to non-specific property uses.
234 RESIDENTIAL PARCEL APPORTIONMENT
235 (J) Neither the size nor the value of Residential Property determines the
236 scope of the required fire rescue response. The potential demand for fire rescue
237 services is driven by the existence of a Dwelling Unit and the anticipated average
238 occupant population.
239 (K) Apportioning the Fire Rescue Assessed Cost for fire rescue services
240 attributable to Residential Property on a per Dwelling Unit basis is required to avoid
241 cost inefficiency and unnecessary administration and is a fair and reasonable
242 method of Parcel Apportionment based upon historical call data.
243 (L) The City Commission hereby finds that as a consequence of the
244 transient use and potential extraordinary vacancies within Mobile Home Park
245 Property, which vacancies result in the absence of structures on unoccupied spaces,
246 as compared to other Residential Property, and within Recreational Vehicle Park
247 Property as compared to other Commercial Property, as well as the lack of demand
248 for fire rescue services for unoccupied spaces which lack structures, it is fair and
249 reasonable to provide for an extraordinary vacancy adjustment procedure for
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250 Mobile Home Park Property and Recreational Vehicle Park Property, using the
251 procedures established in Resolution R11-089.
252 NON-RESIDENTIAL PARCEL APPORTIONMENT
253 (M) The separation of improved Non-Residential Property by actual square
254 footage is fair and reasonable for the purpose of Parcel Apportionment because the
255 demand for fire rescue service is determined and measured by the actual square
256 footage of structures and improvements within benefited parcels.
257 (N) The demand for the availability of fire rescue services diminishes at the
258 outer limit of Building size because a fire occurring in a structure greater than a
259 certain size is not capable of being suppressed under expected conditions and given
260 the availability of fire control combat personnel, equipment, and apparatus within
261 the City. In such circumstances, the fire control activities of the City are directed to
262 avoid the spread of the fire event to adjacent Buildings. Therefore, it is fair and
263 reasonable to place a cap on the Building Area classification of benefited parcels
264 within Non-Residential Property based on the fire control personnel, equipment,
265 and apparatus available within the City.
266 (0) Institutional Property whose use is exempt from the valorem taxation
267 under Florida law provides facilities and uses to the ownership, occupants,
268 membership, as well as the public in general that otherwise might be requested or
269 required to be provided by the City and such property uses serve a legitimate public
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270 purpose and provide a public benefit. Therefore, it is fair and reasonable not to
271 impose Fire Rescue Assessments upon such parcels of Institutional Property whose
272 building use is wholly exempt from ad valorem taxation under Florida law.
273 Accordingly, pursuant to Section 2.14 of the Ordinance, no Fire Rescue Assessment
274 shall be imposed upon a parcel of Institutional Property whose use is wholly exempt
275 from the ad valorem taxation under Florida law.
276 (P) Except as provided in subsection (Q) below, Government Property
277 provides facilities and uses to the community, local constituents, and the public in
278 general that serve a legitimate public purpose and provide a public benefit.
279 Therefore, it is fair and reasonable not to impose Fire Rescue Assessments upon
280 such parcels of Government Property pursuant to Section 2.14 of the Ordinance.
281 (Q) Government Property that is owned by federal government mortgage
282 entities, such as the Fannie Mae, Freddie Mae, VA, and HUD, due to foreclosures are
283 neither serving a governmental purpose nor providing a public benefit but are
284 instead being held by these federal government mortgage entities in a proprietary
285 capacity. Accordingly, these properties shall not be exempted from the Fire Rescue
286 Assessment.
287 (R) Nursing Home Property provides facilities for the care of elderly and
288 disabled residents of the City. Such facilities provide a benefit to the public by
289 offering care and assistance to vulnerable members of the community. Therefore, it
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290 is fair and reasonable to impose a Fire Rescue Assessment against Nursing Home
291 Property based on the Fire Rescue Assessment rate established for Institutional
292 Property, notwithstanding the Demand Percentage determined for Nursing Home
293 Property to avoid increasing the cost of care for the elderly and disabled.
294 SECTION 6. COST APPORTIONMENT METHODOLOGY.
295 (A) Utilizing data from the Fire Rescue Incident Reports related to the type
296 of calls and physical location of each call, the City assigned fire rescue incidents
297 located within the City to Property Use Categories.
298 (B) Based upon such assignment of Fire Rescue Incident Reports to
299 Property Use Categories, the number of Fire Rescue Incident Reports filed within a
300 sampling period was determined for each Property Use Category. A Demand
301 Percentage was then determined for each Property Use Category by calculating the
302 percentage that Fire Rescue Incident Reports allocated to each Property Use
303 Category bear to the total number of Fire Rescue Incident Reports documented for
304 all Property Use Categories within the sampling period.
305 (C) Appendix C contains a designation of Code Descriptions by Property
306 Use Category with the Improvement Codes. Such correlation between Code
307 Descriptions by Property Use Category on the Fire Rescue Incident Reports and the
308 Improvement Codes is necessary to allocate the historical demand for fire rescue
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309 services, as reflected by the Fire Rescue Incident Reports for Tax Parcels, to the Tax
310 Roll within the Property Use Categories.
311 (D) The Demand Percentage for each Property Use Category was then
312 applied to the Fire Rescue Assessed Costs and the resulting product as the cost
313 allocation of that portion of the Fire Rescue Assessed Costs allocated to each
314 individual Property Use Category.
315 SECTION 7. PARCEL APPORTIONMENT METHODOLOGY.
316 (A) The apportionment among Tax Parcels of that portion of the Fire
317 Rescue Assessed Costs allocated to each Property Use Category under the Cost
318 Apportionment shall be consistent with the Parcel Apportionment methodology
319 described and determined in Appendix F, which Parcel Apportionment methodology
320 is hereby approved, adopted, and incorporated into this Preliminary Rate Resolution
321 by reference.
322 (B) It is hereby acknowledged that the Parcel Apportionment
323 methodology described and determined in Appendix F is to be applied in the
324 calculation of the estimated Fire Rescue Assessment rates established in Section 8
325 of this Preliminary Rate Resolution.
326 SECTION 8. DETERMINATION OF FIRE RESCUE ASSESSED COSTS;
327 ESTABLISHMENT OF PRELIMINARY FIRE RESCUE ASSESSMENTS.
328
329 (A) The Fire Rescue Assessed Costs to be assessed and apportioned
330 among benefited parcels pursuant to the Cost Apportionment and the Parcel
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331 Apportionment for the Fiscal Year commencing October 1, 2024, is the amount
332 determined in the Estimated Fire Rescue Assessment Rate Schedule, which is
333 attached hereto as Appendix E and incorporated herein by reference. The approval
334 of the Estimated Fire Rescue Assessment Rate Schedule by the adoption of this
335 Preliminary Rate Resolution determines the amount of the Fire Rescue Assessed
336 Cost. The remainder of such Fiscal Year budget for fire rescue services, facilities, and
337 programs shall be funded from legally available City revenue other than Fire Rescue
338 Assessment proceeds.
339 (B) The estimated Fire Rescue Assessments specified in the Estimated Fire
340 Rescue Assessment Rate Schedule are hereby established to fund the specified Fire
341 Rescue Assessed Costs determined to be assessed in the Fiscal Year commencing
342 October 1, 2024. No portion of such Fire Rescue Assessed Cost is attributable to
343 impact fee revenue that funds capital improvements necessitated by new growth or
344 development. Further, no portion of such Fire Rescue Assessed Costs is attributable
345 to the Emergency Medical Services Cost.
346 (C) The estimated Fire Rescue Assessments established in this Preliminary
347 Rate Resolution shall be the estimated assessment rates applied by the City Manager
348 in the preparation of the preliminary Assessment Roll for the Fiscal Year
349 commencing October 1, 2024, as provided in Section 9 of this Preliminary Rate
350 Resolution.
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351 SECTION 9. ASSESSMENT ROLL.
352 (A) The City Manager is hereby directed to prepare, or cause to be
353 prepared, a preliminary Assessment Roll for the Fiscal Year commencing October 1,
354 2024, in the manner provided in the Ordinance. The Assessment Roll shall include
355 all Tax Parcels within the Property Use Categories. The City Manager shall apportion
356 the estimated Fire Rescue Assessed Cost to be recovered through Fire Rescue
357 Assessments in the manner set forth in this Preliminary Rate Resolution.
358 (B) A copy of this Preliminary Rate Resolution, documentation related to
359 the estimated amount of the Fire Rescue Assessed Cost to be recovered through the
360 imposition of Fire Rescue Assessments, and the preliminary Assessment Roll shall be
361 maintained on file in the office of the City Clerk and open to public inspection. The
362 foregoing shall not be construed to require that the preliminary Assessment Roll be
363 in printed form if the amount of the Fire Rescue Assessment for each parcel of
364 property can be determined by the use of a computer terminal available to the
365 public.
366 (C) It is hereby ascertained, determined, and declared that the method of
367 determining the Fire Rescue Assessments for fire rescue services as set forth in this
368 Preliminary Rate Resolution is a fair and reasonable method of apportioning the Fire
369 Rescue Assessed Cost among parcels of Assessed Property located within the City.
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370 SECTION 10. METHOD OF COLLECTION.
371 It is hereby declared that pursuant to Section 3.01 of the Ordinance that the
372 Fire Rescue Assessments shall be collected and enforced pursuant to the Uniform
373 Assessment Collection Act for Fiscal Year 2024-2025.
374 SECTION 11. AUTHORIZATION OF PUBLIC HEARING.
375 There is hereby established a public hearing to be held at 6:00 p.m. on
376 September 3, 2024, in the City of Boynton Beach Commission Chambers, 100 East
377 Ocean Avenue, Boynton Beach, Florida, 33435, at which time the City Commission
378 will receive and consider any comments on the Fire Rescue Assessments from the
379 public and affected property owners and consider imposing Fire Rescue
380 Assessments.
381 SECTION 12. NOTICE BY PUBLICATION.
382 Pursuant to the requirements of the Ordinance, the City Manager shall
383 publish a notice of the public hearing authorized by Section 11 hereof in the manner
384 and time provided in Section 2.04 of the Ordinance. The notice shall be published
385 no later than August 13, 2024, in substantially the form attached hereto as Appendix
386 G.
387 SECTION 13. NOTICE BY MAIL.
388 The City Manager shall also provide mailed notice for the public hearing
389 authorized by Section 11 hereof as required by Section 2.05 of the Ordinance no
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390 later than August 13, 2024. Any notice provided by mail in addition to the annual
391 TRIM notices shall be in substantially the form attached hereto as Appendix H.
392 SECTION 14. APPLICATION OF ASSESSMENT PROCEEDS.
393 The revenue derived from the City's Fire Rescue Assessments will be utilized
394 for the provision of fire rescue services, facilities, and programs, as reflected by the
395 Fire Rescue Assessed Cost. In the event there is any fund balance remaining at the
396 end of the Fiscal Year, such balance shall be carried forward and used only to fund
397 fire rescue services, facilities, and programs. No Emergency Medical Services shall
398 be funded from the Fire Rescue Assessment revenues.
399 SECTION 15. CONFLICTS.
400 All resolutions or parts of resolutions in conflict herewith are hereby repealed
401 to the extent of such conflict.
402 SECTION 16. SEVERABILITY.
403 If any clause, section, other part, or application of resolution is held by any
404 Court of competent jurisdiction to be unconstitutional or invalid, in part or
405 application, it shall not affect the validity of the remaining portions or applications
406 of this Resolution.
407 SECTION 17. EFFECTIVE DATE.
408 This Preliminary Rate Resolution shall take effect immediately upon its
409 passage and adoption.
410
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411 PASSED AND ADOPTED this IP' day of July 2024.
412
413
414 CITY OF BOYNTON BEACH, FLORIDA
415
416 YES NO
417
418 Mayor—Ty Penserga -r ^'r
419
420 Vice Mayor— Aimee Kelley
421
422 Commissioner— Angela Cruz
423
424 Commissioner— Woodrow L. Hay
425
426 Commissioner— Thomas Turkin
427
428 VOTE
429
430 Ar E ' :
431 . trtv---432 t 7i
433 Maylee De J_ us, MPA, MC Ty ' - -•
434 City Cle k May.
435
436 r gOYNTO N APPROVED AS TO FORM:
437 (Corporate Seal) ��:coRPORgrF,•o.:1\
438 ci; S EA :c' � Aid/Z.
439 i :INCORPORATED: S Shawna G. Lamb
440 \4 '•.•1920 ••' ; City Attorney
441 ��� ••••....••
`‘‘A ORION
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APPENDIX A
FIRE RESCUE INCIDENT REPORT
TYPE OF SITUATION FOUND CODES
A-1
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
300N 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
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
A-3
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
APPENDIX B
FIXED PROPERTY USE CODES
B-1
Fixed Description Category Assigned
Property 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
321 MENTAL RETARDATION/DEVELOPMENT DISABILITY FACILITY INSTITUTIONAL
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
B-2
Fixed Description Category Assigned
Property Use
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
B-3
Fixed Description Category Assigned
Property Use
921 BRIDGE,TRESTLE NON-SPECIFIC
926 OUTBUILDING, EXCLUDING GARAGE NON-SPECIFIC
931 OPEN LAND, FIELD NOT USED
935 CAMPSITE WITH UTILITIES COMMERCIAL
936 VACANT LOT NOT USED
937 BEACH NON-SPECIFIC
938 GRADED AND CARED FOR PLOTS OF LAND NOT USED
940 WATER AREAS,OTHER NON-SPECIFIC
941 IN OPEN SEA,TIDAL WATERS NON-SPECIFIC
946 LAKE/RIVER/STREAM NON-SPECIFIC
951 RAILROAD RIGHT OF WAY NON-SPECIFIC
952 SWITCH YARD, MARSHALLING YARD NON-SPECIFIC
960 STREET,OTHER NON-SPECIFIC
961 DIVIDED HIGHWAY, HIGHWAY NON-SPECIFIC
962 PAVED PUBLIC STREET, RESIDENTIAL NON-SPECIFIC
963 PAVED PRIVATE STREET, COMMERCIAL NON-SPECIFIC
965 UNCOVERED PARKING AREA NON-SPECIFIC
981 CONSTRUCTION SITE NON-SPECIFIC
983 PIPELINE, POWER UNE RIGHT OF WAY NON-SPECIFIC
984 INDUSTRIAL PLANT YARD INDUSTRIAL/WAREHOUSE
UUU UNDETERMINED NON-SPECIFIC
APPENDIX C
IMPROVEMENT CODES
C-1
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-LUX.RES RESIDENTIAL
1000 CONDO L.RISE 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
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
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 RAIL/BUS/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
APPENDIX D
DOR CODES
D-1
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
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
DOR Code DOR Description
6600 ORCHARD GROVES
6700 POUL/BEES/FISH
6800 EQUESTRIAN
6900 ORN/MISC AGRI
7000 VACANT INSTIT
7100 RELIGIOUS
7200 PRV SCHL/COLL
7300 PRV HOSPITAL
7400 NURSING HOME
7500 ORPHNG/NON-PROF
7600 MORT/CEMETERY
7700 CLB/LDG/UN HALL
7800 SANI/ 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
APPENDIX E
ESTIMATED FIRE RESCUE ASSESSMENT RATE SCHEDULE
SECTION El. DETERMINATION OF FIRE RESCUE ASSESSED COSTS.
The estimated Fire Rescue Assessed Cost to be assessed for the Fiscal Year
commencing October 1, 2024, is $10,162.248.00.
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, 2024, are hereby established as follows for the
purpose of this Preliminary Assessment Resolution:
Property Use Category Rate Per Dwelling Unit
Residential $145.00
Non-Residential Property Use Categories Rate Per Square Foot
Commercial $0.32
Industrial/Warehouse $0.07
Institutional $0.36
Nursing Home $0.36
(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 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.
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 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 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.
APPENDIX G
FORM OF NOTICE TO BE PUBLISHED
To Be Published by August 13, 2024
G-1
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 3, 2024, in the 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 2024-2025 is as follows:
Property Use Category Rate Per Dwelling Unit
Residential $145.00
Non-Residential Property Use Categories Rate Per Square Foot
Commercial $0.32
Industrial/Warehouse $0.07
Institutional $0.36
Nursing Home $036
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 2024. 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.
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APPENDIX H
FORM OF NOTICE TO BE MAILED
CITY OF BOYNTON BEACH, FLORIDA
City of Boynton Beach NOTICE OF HEARING TO IMPOSE AND PROVIDE
P.O. Box 310 FOR COLLECTION OF FIRE RESCUE
Boynton Beach, FL 33425-0310 NON-AD VALOREM ASSESSMENTS
NOTICE DATE: AUGUST 13, 2024
Owner Name Tax Parcel#
Address Sequence #
City, State Zip 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 1,2024-September 30,2025.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
$10,162,248.00.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 24-25
Billing Units Assessment
[Category] [ParcelUnits][UnitDesc] [Charge]
[Category] [ParcelUnits][UnitDesc] [Charge]
[Category] [ParcelUnits][UnitDesc] [Charge]
[Category] [ParcelUnits][UnitDesc] [Charge]
[Category] [ParcelUnits][UnitDesc] [Charge]
[Category] [ParcelUnits][UnitDesc] [Charge]
[Category] [ParcelUnits][UnitDesc] [Charge]
Total Assessment $[SumofBld...]
The maximum annual fire rescue services assessment for the above parcel for Fiscal Year 2024-25 and future
fiscal years is $
A public hearing will be held at 6:00 p.m. on September 3, 2024, in the 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.
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 IS NOT A BILL*****