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R02-155CITY OF BOYNTON BEACH, FLORIDA FIRE RESCUE ASSESSMENT ANNUAL RATE RESOLUTION FOR FISCAL YEAR BEGINNING OCTOBER 1, 2002 ADOPTED SEPTEMBER 12, 2002 TABLE OF CONTENTS Page SECTION 1. SECTION 2. SECTION 3. SECTION 4. SECTION 5. SECTION 6. SECTION 7. SECTION 8. AUTHORITY ......................................... 3 DEFINITIONS AND INTERPRETATION ................... 3 PRELIMINARY RATE RESOLUTION AMENDED ............. 3 REIMPOSlTION OF FIRE RESCUE ASSESSMENTS ......... 4 CONFIRMATION OF PRELIMINARY RATE RESOLUTION ..... 7 EFFECT OF ADOPTION OF RESOLUTION ................. 7 SEVERABILITY ....................................... 7 EFFECTIVE DATE .................................... 8 APPENDIX A: APPENDIX B: APPENDIX C: AFFIDAVIT REGARDING NOTICE MAILED TO PROPERTY OWNERS ............................ A-1 PROOF OF PUBLICATION ........................... B-1 FORM OF CERTIFICATE TO NON-AD VALOREM ASSESSMENT ROLL ...................... C-1 CITY OF BOYNTON BEACH, FLORIDA RESOLUTION NO. R02- 15'$' 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; AMENDING THE PRELIMINARY RATE RESOLUTION; REIMPOSlNG FIRE RESCUE ASSESSMENTS AGAINST ASSESSED PROPERTY LOCATED WITHIN THE CITY OF BOYNTON BEACH FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2002; APPROVING THE RATE OF ASSESSMENT; APPROVING THE ASSESSMENT ROLL; AND PROVIDING AN EFFECTIVE DATE. WHEREAS, the City Commission of Boynton Beach, Florida (the "City Commission"), has enacted Ordinance No. 01-034 (the "Ordinance"), which authorizes the imposition of Fire Rescue Assessments for fire rescue services, facilities, and programs against Assessed Property located within the City; WHEREAS, the reimposition of a Fire Rescue Assessment for fire rescue services, facilities, and programs each fiscal year is an equitable and efficient method of allocating and apportioning the Fire Rescue Assessed Cost among parcels of Assessed Property; WHEREAS, the City Commission desires to reimpose a Fire Rescue Assessment within the City using the procedures provided by the Ordinance, including the tax bill collection method for the Fiscal Year beginning on October 1,2002; WHEREAS, the City Commission, on July 2, 2002, adopted Resolution No. R02-114 (the "Preliminary Rate Resolution"), containing and referencing a brief and general description of the fire rescue facilities and services to be provided to Assessed Property, describing the method of apportioning the Fire Rescue Assessed Cost to compute the Fire Rescue Assessment for fire rescue services, facilities, and programs against Assessed Property, estimating a rate of assessment, and directing the updating and preparation of the Assessment Roll, provision of published notice required by the Ordinance and mailed notice if circumstances described in Section 2.08(F) of the Ordinance so require; WHEREAS, in order to reimpose Fire Rescue Assessments for the Fiscal Year beginning October 1, 2002, the Ordinance requires the City Commission to adopt an Annual Rate Resolution, during its budget adoption process for each Fiscal Year, which establishes the rate of assessment and approves the Assessment Roll for the upcoming Fiscal Year, with such amendments as the City Commission deems appropriate, after hearing comments and objections of all interested parties; WHEREAS, the updated Assessment Roll has heretofore been made available for inspection by the public, as required by the Ordinance; WHEREAS, as required by the terms of the Ordinance, which provides notice to all interested persons of an opportunity to be heard, notice of a public hearing has been published and mailed using the notice of proposed property taxes under section 200.069, Florida Statutes, the truth-in-millage notification; an affidavit regarding the form of notice mailed being attached hereto as Appendix A and the proof of publication being attached hereto as Appendix B; WHEREAS, a public hearing was held on September 12, 2002, and comments and objections of all interested persons have been heard and considered as required by the terms of the Ordinance; and WHEREAS, in the Preliminary Assessment Resolution the City declared that its Fire Rescue Assessment funds only fire protection services, not emergency medical services and that this funding was consistent with the Fourth District Court of Appeal's decision in SMM Properties, Inc. v. City of North Lauderdale, 760 So. 2d 998 (Fla. 4th DCA 2000); 2 WHEREAS, on August 22, 2002 the Supreme Court of Florida rendered its opinion in City of North Lauderdale v. SMM Properties, Inc., Case No. SC00-1555 in which it agreed with the Fourth District Court of Appeal that emergency medical services could not be funded with a special assessment and approved the Fourth District Court's opinion in SMM Properties, Inc. v. City of North Lauderdale; and WHEREAS, the Fire Rescue Assessment imposed by this Annual Rate Resolution for Fiscal Year 2002-03 will continue to be consistent with the decision by the Fourth District Court of Appeal, as approved by the Supreme Court of Florida in City of North Lauderdale v. SMM Properties, Inc. 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. 01-34, (the "Ordinance"), Resolution No. R01-217 (the "Initial Assessment Resolution"), Resolution No. R01-249 (the "Final Assessment Resolution"), Resolution No. R02-114 (the "Preliminary Rate Resolution"), as amended herein, Article VIII, Section 2, Florida Constitution; sections 166.021 and 166.041, Florida Statutes, and other applicable provisions of law. SECTION 2. DEFINITIONS AND INTERPRETATION. This resolution constitutes the Annual Rate Resolution as defined in the Ordinance. All capitalized terms in this resolution shall have the meanings defined in the Ordinance, the Initial Assessment Resolution, the Final Assessment Resolution, and the Preliminary Rate Resolution, as amended herein. SECTION 3. PRELIMINARY RATE RESOLUTION AMENDED. Section 7 of the Preliminary Rate Resolution is hereby amended as follows: 3 (D) In addition, the City Manager shall seek the collection of any delinquency or past due amounts attributable to each Tax Parcel for Fire Rescue Assessments during the delinquency period of October 1, 2002 2001 through July 24, 2002 along with the estimated Fire Rescue Assessment for such Tax Parcel as approved and applied in accordance with this Preliminary Rate Resolution. [CODING: Underscore indicates addition; sb'ik'e~u'ough indicates deletions.] SECTION 4. REIMPOSlTION OF FIRE RESCUE ASSESSMENTS. (A) The parcels of Assessed Property described in the Assessment Roll, as updated, which is hereby approved, are hereby found to be specially benefited by the provision of the fire rescue services, facilities, and programs described or referenced in the Preliminary Rate Resolution, in the amount of the Fire Rescue Assessment set forth in the updated Assessment Roll, a copy of which was present or available for inspection at the above referenced public hearing and is incorporated herein by reference. It is hereby ascertained, determined and declared that each parcel of Assessed Property within the City will be specially benefited by the City's provision of fire rescue services, facilities, and programs in an amount not less than the Fire Rescue Assessment for such parcel, computed in the manner set forth in the Preliminary Rate Resolution, as amended herein. Adoption of this Annual Rate Resolution constitutes a legislative determination that all parcels assessed derive a special benefit in a manner consistent with the legislative declarations, determinations and findings as set forth in the Ordinance, the Initial Assessment Resolution, the Final Assessment Resolution, and the Preliminary Rate Resolution from the fire rescue services, facilities, or programs to be provided and a 4 legislative determination that the Fire Rescue Assessments are fairly and reasonably apportioned among the properties that receive the special benefit as set forth in the Preliminary Rate Resolution. (B) The method for computing Fire Rescue Assessments described and referenced in the Preliminary Rate Resolution, as amended herein, is hereby approved. The Parcel Apportionment methodology adopted in Section 6 of the Preliminary Rate Resolution is hereby approved. (C) For the Fiscal Year beginning October 1, 2002, the estimated Fire Rescue Assessed Cost to be assessed is $2,842,317.00. The 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 1,2002, are hereby established as follows: RESIDENTIAL PROPERTY USE Rate Per CATEGORIES Dwelling Unit Sin~lle Family $70 Multi-Family Residential $42 NON-RESIDENTIAL Building PROPERTY USE Classification (in Industrial/ Nursing CATEGORIES square foot ranges) Commercial Warehouse Institutional Homes < 1,999 $ 126 $ 35 $ 198 $ 198 2~000- 3,499 $ 252 $ 69 $ 396 $ 396 3,500 - 4,999 $ 441 $ 121 $ 693 $ 693 5,000- 9,999 $ 629 $ 173 $ 990 $ 990 10,000- 19~999 $ lr259 $ 347 $ 1~980 $ 1,980 20~000- 29,999 $ 2,518 $ 693 $ 3~960 $ 3,960 30~000 - 39,999 $ 3~777 $ 1,040 $ 5,940 $ 5,940 40,000- 49,999 $ 5,036 $ 1,386 $ 7,921 $ 7,921 > 50,000 $ 6,295 $ 1,733 $ 9,901 $ 9,901 (D) The above rates of assessment are hereby approved. Fire Rescue Assessments for fire rescue services, facilities, and programs in the amounts set forth in the updated Assessment Roll, as herein approved, including any delinquent or past due 5 amounts attributable to each Tax Parcel for Fire Rescue Assessments during the delinquency period of October 1, 2001 through July 24, 2002, are hereby levied and reimposed on all parcels of Assessed Property described in such Assessment Roll for the Fiscal Year beginning October 1,2002. (E) No Fire Rescue Assessment shall be imposed upon a parcel of Institutional Property whose use is wholly exempt from ad valorem taxation under Florida law. 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 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. (F) As authorized in Section 2.13 of the Ordinance, interim Fire Rescue Assessments are also levied and imposed against all property for which a Certificate of Occupancy is issued after adoption of this Annual Rate Resolution based upon the rates of assessment approved herein. (G) Fire Rescue Assessments shall constitute a lien upon the Assessed Property so assessed equal in rank and dignity with the liens of all state, county, district or municipal taxes and other non-ad valorem assessments. Except as otherwise provided by law, such lien shall be superior in dignity to all other liens, titles and claims, until paid. (H) The Assessment Roll, as herein approved, together with the correction of any errors or omissions as provided for in the Ordinance, shall be delivered to the Tax Collector for collection using the tax bill collection method in the manner prescribed by the Ordinance. The Assessment Roll, as delivered to the Tax Collector, shall be accompanied 6 by a Certificate to Non-Ad Valorem Assessment Roll in substantially the form attached hereto as Appendix C. SECTION 5. CONFIRMATION OF PRELIMINARY RATE RESOLUTION. The Preliminary Rate Resolution, as amended, is hereby confirmed. SECTION 6. EFFECT OF ADOPTION OF RESOLUTION. The adoption of this Annual Rate Resolution shall be the final adjudication of the issues presented (including, but not limited to, the determination of special benefit and fair apportionment to the Assessed Property, the method of apportionment and assessment, the rate of assessment, the Assessment Roll and the levy and lien of the Fire Rescue Assessments), unless proper steps shall be initiated in a court of competent jurisdiction to secure relief within 20 days from the date of this Annual Rate Resolution. SECTION 7. SEVERABILITY. If any clause, section or other part of this resolution shall be held by any court of competent jurisdiction to be unconstitutional or invalid, such unconstitutional or invalid part shall be considered as eliminated and in no way effecting the validity of the other provisions of this resolution. SECTION 8. EFFECTIVE DATE. This Annual Rate Resolution shall take effect immediately upon its passage and adoption. PASSED, ADOPTED AND APPROVED THIS 12TH DAY OF SEPTEMBER, 2002. CITY OF BOYNTON BEACH Vice Mayor on~r. ATTEST: Commissioner ,,\\\\\~,\ttlllllll!ll//h, .,,~'~."..~o,~'".,,,, ,., . . '" o .... :.. A~~~ FORM AND CORRECTNESS: James A. Cher(~r City Attorney 8 APPENDIX B PROOF OF PUBLICATION THE PALM BEACH POST Published Daily and Sunday West Palm Beach, Palm Beach County. Florida PROOF OF PUBLICATION ] STATE OF FLORIDA COUNTY OF PALM BEACH Before the undersigned authority personally appeared Kevin D. Austin, who on oath says that he is Classified Advertising Manager of The Palm Beach Post, a daily and Sunday newspaper published at West Palm Beach in Palm Beach County, Florida; that the attached copy of advertising, being a Notice in the matter of Hearingl Fire Rescue Special Assessments was published in said newspaper in the issues of Au_oust 20, 2002. Affiant further says that the said The Post is a newspaper published at West Palm Beach. in said Palm Beach County, Florida, and that the said newspaper has heretofore been continuously published in said Palm Beach County, Florida, daily and Sunday and has been entered as second class mail matter at the post office in West Palm Beach, in said Palm Beach County, Florida, for a period of one year next preceding the first publication of the attached ;:rPsYon° ~ ;dr~r;:ec~;r a;~odna affin~n ~iscfUr tohunert ,s~~;~>sea ;[ Personally known XX or Produced Identification Type of Identification Produced NO. 457324 NOTICE OF HEARING TO REIMPOSE AND PROVIDE FOR COLLECTION OF FIRE RESCUE SPECIAL ASSESSMENTS Notice is hereby given that the City Commiss on of the City of Boynton Beach will conduct a public hearing to consider the reimppsina fire rescue s _p~cial assessments for the provision of fire rescue services within the City of Boynton Beach for the Fiscal Year beginning October 1,2002. The hearing will be held at 6:30 o.m. on September 12, 2002, in the City Commission Chambers of City Hall, 100 East I~oynton Beach Bou evard, Boynto, Eeach, Florida, for the purpose of r. eceiving public comment .on. the propo.sed ,a. ssessments: All affe~.., p. ropgrly owners have a right to appear at the hearin~ and to file y~ritt~n objections, w~ J~e City Commission within 20 d~s of this notice. IT a person decides to ap.peal any decsion made by the City Commission with respect to any .matter con.side~d at,the heari.ng, such per. son wil! need, a ,record of the pro?ed, i, ngs and may, .n ,ee.d,., to ensur,e ~.at a verbatim record is made, i.ncluding testi.mony on.q evi.cle,n.c,.e upon wn~cn me appe? ~s ~o be made. In accordance w~th the ~,mencans wLth D~b~!Lhes Act, ,.l~rso.ns q ,eeamg a special ac~:o~moc~., tion or an in .~_ refer to partic2pqte' ,n t~.,s pr~ee~, ,?g s~h.,ou~¢ co.ntact the City Clerk's Office at (561) 742-6060 at least / days prior to the aam or me neanng. The assessment for each ~arcel of property wil! be ,based upqn~each..,l~arc.el's clgs. sificgtion and the total number of 6illing umts attributed to that parcel. The tallowing table reflects the proposed fire rescue assessment schedule Single Family Readentlal $ 70 Mulfl-Fami~ Re~Jentlal $ 42 NON-RESlI~NI1AL FIIOP~ITY USE mmdaealaa ga InduddaU <1.9q9 S 126 iS 38 $ 198 Z000- 3,499 S 252 1 $ 69 s 396 3.500 - 4,gqe S ~] ' $ 5,000 - 9.9~9 $ 629 10,0(}0- 19~9q9 $ 1,259 $ 347 $ 1,980 20.0(]0 - 29.999 $ 2,518 $ 693 $ 3,960 30,0fl0* 39.999 $ 3.777 $ 1.040 $ 5,940 ,40,(X]O - 49.900 $ 5.0...'.'.'.'.'.'.'.'36 $ 1,386 $ 7,921 >50,000 S 6,295 $ 1,733 $ 9,q~)1 CoRies of Ihe F re Rescue Assessment Ordinance .(Ordinance. No. 01-34), Am~d~ge Ordinance No. 01-56, the initial Assessment Resolution (Resol~op No. R01-_217), . e Finof Assessment Resolution (Resolution Ne. R01-249), the_P.rehms, nary Ra~ Re.?u~.on. initiating the annual pr~c, .ess of.uLxlatingthe Asses_.y,n,e,n,t Roll and re!mp?~n~l me rwe Rescue Assessments, and the p~r~..imin, ary As~ss .megt ff,~l ~ ~e UlX~O, m,.n~n_sca[~,~ avail~ble ~ inspection at th~ cjty .Cler~/s office ~n Csty Hall, located at I UU I:asT eay.n Beach Boulevard, Boynton Beach, Florida. The assessments will be collecl~d on the od valorem tax bill to be mailed in November 2002, as authorized by .se. ezti~'on 197,.3632,, Flori.da Statutes. Fa. ilure, .~ pay the a,ss.e, ss- ments wiJl cause a tax certificate to be used against the prope~ wn~cn may resu, m a loss of title. If you have any, questions, please contact the Finance Department at 742-6310, Monday through Friday bL-,~,veen 9:00 a.m. and 5:00 p.m. City of Boynton Beach Janet M. Prainito, CMC c~ty Clerk PUBUSH: The Palm Beach Post, August 20, 2002 APPENDIX C FORM OF CERTIFICATE TO NON-AD VALOREM ASSESSMENT ROLL CERTIFICATE TO NON-AD VALOREM ASSESSMENT ROLL I HEREBY CERTIFY that, I am the Mayor of the City of Boynton Beach, or authorized agent of the City of Boynton Beach, Florida (the "City"); as such I have satisfied myself that all property included or includable on the non-ad valorem assessment roll for fire rescue services (the "Non-Ad Valorem Assessment Roll") for the City is properly assessed so far as I have been able to ascertain; and that all required extensions on the above described roll to show the non-ad valorem assessments attributable to the property listed therein have been made pursuant to law. I FURTHER CERTIFY that, in accordance with the Uniform Assessment Collection Act, this certificate and the herein described Non-Ad Valorem Assessment Roll will be delivered to the Palm Beach County Tax Collector by September 15, 2002. IN WITNESS WHEREOF, I have subscribed this certificate and directed the same to be delivered to the Palm Beach County Tax Collector and made part of the above described Non-Ad Valorem Assessment Roll this 1o~ day of ,,..~,o'r'~_m ~.z- , 2002. I CITY OF BOYNTON BEACH, FLORIDA [to be delivered to Palm Beach County Tax Collector prior to September 15] C-1 APPENDIX A AFFIDAVIT REGARDING NOTICE MAILED TO PROPERTY OWNERS AFFIDAVIT OF MAILING BEFORE ME, the undersigned authority, personally appeared Kurt Bressner, who, after being duly sworn, deposes and says: 1. Kurt Bressner, as City Manager of the City of Boynton Beach, Florida ("City"), pursuant to the authority and direction received from the City Commission, timely directed the preparation of the Assessment Roll and the preparation, mailing, and publication of notices in accordance with Sections 2.03, 2.04, 2.05 and 2.08 of the Fire Rescue Assessment Ordinance adopted by the City Commission on July 11, 2001 (the "Assessment Ordinance") in conformance with the Preliminary Rate Resolution adopted by the City Commission on July 2, 2002 (the "Preliminary Rate Resolution"). The Preliminary Rate Resolution directed and authorized notice by First Class Mail only to affected owners in the event circumstances described in Section 2.08(F) of the Ordinance so required. 2. In accordance with the Assessment Ordinance and pursuant to Chapter 92-264, Laws of Florida, Mr. Bressner timely provided all necessary information for notification of the Fire Rescue Assessment to the Property Appraiser of Palm Beach County to be included as part of the notice of proposed property taxes under section 200.069, Florida Statutes, the truth-in-millage notification. The information provided to the Property Appraiser to be included on the truth-in-millage notification included the following: the purpose of the assessment; the total amount proposed to be levied against each parcel; the unit of measurement to be applied against each parcel to determine the assessment; the number of such units contained within each parcel; the total revenue the City expects to collect by the assessment; a statement that failure to pay the assessment will cause a tax certificate to be issued against the property which may result in a loss of A-1 title; a statement that all affected property owners have a right to appear at the hearing and to file written objections with the local governing board within 20 days of the notice; and the date, time, and place of the hearing. FURTHER AFFIANT SAYETH NOT. Kurt'l~ressner, affiant STATE OF FLORIDA COUNTY OF PALM BEACH COUNTY The foregoing Affidavit of Mailing was sworn to and subscribed before me this [.~___~ day of ,.~3T'e,n~lec. r , 2002 by Kurt Bressner, City Manager, City of Boynton Beach, Florida. H~ is personally known to me or has produced as identification and did take an oath. Printed Name: ~R~.l~.m t~ I',1~,~ Notary Public, State of Florida At Large My Commission Expires: Commission No.: ~ ~,.,.-~..,.~f~% Co~SSiOn ~ DD12~74 =~i~ ~ July 19, 2~ ~%~.~ Bonded ~ _ %~.o~7%~ At[~uc ~on~[Co., A-2 THE POINTE, SUITE 1060 250a ROCKY POINT DRIVE TAMPA, FLORIDA 33607 NABORS, GIBLIN & NICK~'RSON, ATTORNEYS AT LAW SUITE :='00 ISO0 NIAHAN DRIVE TALLAHASSEE. FLORIDA 32308 TELEPHONE (8.50) 224-4070 TELECOPY (8~0) 224-4073 P.A. September 5, 2002 Via Overnight Delivery Service CNL CENTER, SUITE SlO 450 SOUTH ORANGE AVENUE ORLANDO, FLORIDA 32801 (407) 4 ;~6-7595 TELECOPY (407) 426-80E2 Kurt Bressner City Manager City of Boynton Beach 100 E. Boynton Beach Boulevard Boynton Beach, Florida 33425 Re: REVISED Final Annual Rate Resolution for Fire Rescue Assessment Dear Kurt: Enclosed please find a revised final Annual Rate Resolution for the City's adoption on September 12, 2002. The revised resolution contains new "WHEREAS" preamble clauses that reflect the City's consistency with the Supreme Court of Florida's opinion in City of North Lauderdale v. SMM Properties, Inc. You will recall that this opinion confirms the Fourth District Court of Appeal's ruling that a special assessment cannot be used to fund emergency medical services. The enclosed revised resolution should replace the earlier final Annual Rate Resolution already transmitted to you. I apologize for any confusion the revised resolution may cause and please call me with any questions you may have. Very truly yours, nders Delegal VSD:sib Enclosure cc: James A. Cherof (w/enc.)