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Agenda 09-13-06 The Citg ol Bo1Jnton Beach City Clerk's Office 100 E BOYNTON BEACH BLVD BOYNTON BEACH FL 33435 (561) 742-6060 FAX: (561) 742-6090 e-mail: prainitoj@ci.boynton-beach.f1.us www.boynton-beach.org SPECIAL CITY COMMISSION MEETING COMMISSION CHAMBERS - CITY HALL SEPTEMBER 13, 2006 @ 6:30 P.M. AGENDA I. Call to Order - Mayor Jerry Taylor II. Public Hearing on Fire Assessment III. Adoption of Proposed Resolution No. R06-154 Re: Relating to the provision of Fire Rescue Services, facilities and programs in the City of Boynton Beach, Florida; amending the preliminary rate resolution; reimposing fire rescue assessments against assessed property located within the City of Boynton Beach for the fiscal year beginning October 1, 2006; approving the rate of assessment; approving the assessment roll; and providing an effective date IV. Adjournment NOTICE IF A PERSON DECIDES TO APPEAL 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 PROCEEDING 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 AUXIUARY AIDS AND SERVICES WHERE NECESSARY TO AFFORD AN INDIVIDUAL WITH A DISABIUTY AN EQUAL OPPORTUNITY TO PARTICIPATE IN AND ENJOY THE BENEFITS OF A SERVICE, PROGRAM, OR ACTIVITY CONDUCTED BY THE CITY. PlEASE CONTACT JOYCE COSTEllO, (561) 742-6013 AT lEAST TWENTY-FOUR HOURS PRIOR TO THE PROGRAM OR ACTIVITY IN ORDER FOR THE CITY TO REASONABLY ACCOMMODATE YOUR REQUEST. Prepared 9/8/200611:00 AM Jap S:\CC\WP\CCAGENDA\AGENDAS\year 2006\091306 - Fire Assessment Public Hearing.doc America's Gateway to the Gulfstream CITY OF BOYNTON BEACH AGENDA ITEM REQUEST FORM Requested City Commission Date Final Form Must be Turned Requested City Commission Date Final Form Must be Turned Meeting Dates in to City Clerk's Office Meeting Dates in to City Clerk's Office D August I, 2006 July 17,2006 (Noon.) D October 3, 2006 September 18,2006 (Noon) D August 15, 2006 July 31, 2006 (Noon) D October 17,2006 October 2, 2006 (Noon) D September 6, 2006 August 14, 2006 (Noon) D November 8, 2006 October 16,2006 (Noon) D September 19,2006 September 5, 2006 (Noon) D November 21, 2006 November 6,2006 (Noon) D AnnouncementslPresentations D City Manager's Report NATURE OF D Administrative D New Business AGENDA ITEM D Consent Agenda [gJ Legal D Code Compliance & Legal Settlements D Unfmished Business [gJ Public Hearing D For Special City Commission Meeting of September 13,2006 RECOMMENDATION: To approve a Final Rate Resolution for the Fire Assessment EXPLANATION: The staff has analyzed the projected revenue needs for the Fire Assessment for FY 2006-07. The City's Consultant prepared an analysis of housing counts and has recommended that the City stay at the 2005-06 levels so to not increase the rate for single and multiple family, and commercial properties. The methodology for assessment of non-residential is the same as the 2005-06 rate system (tiered rate system). The City Commission adopted a preliminary rate resolution on July 18,2006 and notices to property owners were sent out. The mailed notices have been sent out and the advertisement for the public hearing was published on August 21, 2006. A public hearing on the final 2006-07 Fire Assessment rate will be conducted on Wednesday, September 13, 2006. At that time the City Commission may elect to affirm the 2006-07 Fire Assessment Rates or reduce them. PROGRAM IMPACT: A public hearing is required under state law to consider the adoption of the Final Assessment Resolution. FISCAL IMPACT: The single-family residential rate stays at $70.00. The multi-family rate stays at $42.00. The Commercial and Industrial Rates are at the same tiered rates as 2005-06. ALTERNATIVES: Capital construction funds for the NE fire station (No.5) a the salaries for the 24 firefighters hired to staff fire station 4 would need to be obtained through the General Fun or an alternative funding source. Department Head's Signature City Manager's Signature Assistant to City Manager Department Name City Attorney / Finance S:\BULLETIN\FORMS\AGENDA ITEM REQUEST FORM.DOC TALLAHASSEE Nabors Giblin & Nickersonp.A. Suite 200 1500 Mahan Drive Tallahassee, Florida 32308 (850) 224-4070 Tel (850) 224-4073 Fax ATTORNEYS AT LAW Via Electronic Mail MEMORANDUM .TO: Kurt Bressner, City Manager Jim Cheraf, City Attorney Bill Bingham, Fire Chief Bill Mummert, Finance Director DATE: September 7, 2006 RE: Fire Rescue Assessment Annual Rate Resolution TAMPA The Pointe, Suite 1060 2502 Rocky Point Drive Tampa, Florida 33607 (813) 281-2222 Tel (813) 281-0129 Fax Enclosed please find the final version of the Annual Rate Resolution (the "Resolution") for the City's annual Fire Rescue Assessment Program for the City Commission's consideration on Wednesday, September 13, 2006. Please let me know if you have any questions or comments. Very truly yours, ~R~ Crystalyn R. Carey CRC:sib Attachment CITY OF BOYNTON BEACH, FLORIDA FIRE RESCUE ASSESSMENT ANNUAL RATE RESOLUTION FOR FISCAL YEAR BEGINNING OCTOBER 1, 2006 ADOPTED SEPTEMBER 13, 2006 1 2 3 4 5 SECTION 1. 6 SECTION 2. 7 SECTION 3. 8 SECTION 4. 9 SECTION 5. 10 SECTION 6. 11 SECTION 7. 12 SECTION 8. 13 14 15 16 17 APPENDIX A: 18 19 APPENDIX B: 20 APPENDIX C: 21 22 APPENDIX D: 23 TABLE OF CONTENTS Page AUTHORITY. ....................................................................... ........... 3 DEFINITIONS AND INTERPRETATION. ....................................... 3 PRELIMINARY RATE RESOLUTION AMENDED. .........................3 REIMPOSITION OF FIRE RESCUE ASSESSMENTS. .................. 4 CONFIRMATION OF PRELIMINARY RATE RESOLUTION. ......... 7 EFFECT OF ADOPTION OF RESOLUTION. .................................7 SEVERABILITY. ............ ...... ... ....... ....... ................... ..... ....... ........... 8 EFFECTIVE DATE.................... .............. ... ... ........................ .......... 8 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 REVISED IMPROVEMENT CODES....................................... D-1 1 CITY OF BOYNTON BEACH, FLORIDA 2 3 RESOLUTION NO. R06- 4 5 A RESOLUTION OF THE CITY OF BOYNTON BEACH, 6 FLORIDA, RELATING TO THE PROVISION OF FIRE 7 RESCUE SERVICES, FACILITIES AND PROGRAMS IN 8 THE CITY OF BOYNTON BEACH, FLORIDA; AMENDING 9 THE PRELIMINARY RATE RESOLUTION; REIMPOSING 10 FIRE RESCUE ASSESSMENTS AGAINST ASSESSED 11 PROPERTY LOCATED WITHIN THE CITY OF BOYNTON 12 BEACH FOR THE FISCAL YEAR BEGINNING OCTOBER 13 1, 2006; APPROVING THE RATE OF ASSESSMENT; 14 APPROVING THE ASSESSMENT ROLL; AND 15 PROVIDING AN EFFECTIVE DATE. 16 17 WHEREAS, the City Commission of Boynton Beach, Florida (the "City 18 Commission"), has enacted Ordinance No. 01-34 (the "Ordinance") and Amending Fire 19 Rescue Assessment Ordinance (Ordinance No. 01-56) (collectively referred to as the 20 "Ordinance"), which authorizes the imposition of Fire Rescue Assessments for fire 21 rescue services, facilities, and programs against Assessed Property located within the 22 City; 23 WHEREAS, the reimposition of a Fire Rescue Assessment for fire rescue 24 services, facilities, and programs each fiscal year is an equitable and efficient method of 25 allocating and apportioning the Fire Rescue Assessed Cost among parcels of Assessed 26 Property; 27 WHEREAS, the City Commission desires to reimpose a Fire Rescue Assessment 28 within the City using the procedures provided by the Ordinance, including the tax bill 29 collection method for the Fiscal Year beginning on October 1,2006; 1 1 WHEREAS, the City Commission, on July 18, 2006, adopted Resolution No. R06- 2 125 (the "Preliminary Rate Resolution"), containing and referencing a brief and general 3 description of the fire rescue facilities and services to be provided to Assessed Property, 4 describing the method of apportioning the Fire Rescue Assessed Cost to compute the 5 Fire Rescue Assessment for fire rescue services, facilities, and programs against 6 Assessed Property, estimating a rate of assessment, and directing the updating and 7 preparation of the Assessment Roll, provision of published notice required by the 8 Ordinance and mailed notice if circumstances described in Section 2.08(F) of the 9 Ordinance so require; 10 WHEREAS, in order to reimpose Fire Rescue Assessments for the Fiscal Year 11 beginning October 1, 2006, the Ordinance requires the City Commission to adopt an 12 Annual Rate Resolution, during its budget adoption process for each Fiscal Year, which 13 establishes the rate of assessment and approves the Assessment Roll for the upcoming 14 Fiscal Year, with such amendments as the City Commission deems appropriate, after 15 hearing comments and objections of all interested parties; 16 WHEREAS, the updated Assessment Roll has heretofore been made available 17 for inspection by the public, as required by the Ordinance; 18 WHEREAS, as required by the terms of the Ordinance, which provides notice to 19 all interested persons of an opportunity to be heard, notice of a public hearing has been 20 published; the proof of publication being attached hereto as Appendix B; 21 WHEREAS, as additionally required by the terms of the Ordinance, notice of a 22 public hearing has been mailed to all Owners of Assessed Property using the notice of 23 proposed property taxes under section 200.069, Florida Statutes, the truth-in-millage 2 1 notification; an affidavit regarding the form of notice mailed being attached hereto as 2 Appendix A; and 3 WHEREAS, a public hearing was held on September 13, 2006, and comments 4 and objections of all interested persons have been heard and considered as required by 5 the terms of the Ordinance. 6 NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE 7 CITY OF BOYNTON BEACH, FLORIDA: 8 SECTION 1. AUTHORITY. This resolution is adopted pursuant to the provisions 9 of Ordinance No. 01-34 and Ordinance No. 01-56, (collectively referred to as the 10 "Ordinance"), Resolution No. R01-217 (the "Initial Assessment Resolution"), Resolution 11 No. R01-249 (the "Final Assessment Resolution"), Resolution No. R06-125, as 12 amended herein, (the "Preliminary Rate Resolution"), Article VIII, Section 2, Florida 13 Constitution; sections 166.021 and 166.041, Florida Statutes, and other applicable 14 provisions of law. 15 SECTION 2. DEFINITIONS AND INTERPRETATION. This resolution constitutes 16 the Annual Rate Resolution as defined in the Ordinance. All capitalized terms in this 17 resolution shall have the meanings defined in the Ordinance, the Initial Assessment 18 Resolution, the Final Assessment Resolution, and the Preliminary Rate Resolution, as 19 amended herein. 20 SECTION 3. PRELIMINARY RATE RESOLUTION AMENDED. 21 (A) Due to the addition of a new building use code assigned by the Property 22 Appraiser to Tax Parcels within the City, Section 6 ofthe Preliminary Rate Resolution is 3 1 hereby amended and supplemented to include a new list of Improvement Codes, which 2 are attached hereto as Appendix D and incorporated herein by reference. 3 (8) Section A-1 of the Estimated Fire Rescue Assessment Rate Schedule set 4 forth in Appendix A of the Preliminary Rate Resolution is hereby amended in its entirety 5 as follows: 6 SECTION A-1. DETERMINATION OF FIRE RESCUE 7 ASSESSED COSTS. The estimated Fire Rescue Assessed Costs to be 8 assessed for the Fiscal Year commencing October 1, 2006, is 9 2,931,101.00 $2,996,823.00. 10 11 [strikethrough indicates deletions; underscore indicates additions] 12 13 (C) Except as modified, amended and supplemented herein, the Preliminary 14 Rate Resolution shall remain in full force and effect. 15 SECTION 4. REIMPOSITION OF FIRE RESCUE ASSESSMENTS. 16 (A) The parcels of Assessed Property described in the Assessment Roll, as 17 updated, which is hereby approved, are hereby found to be specially benefited by the 18 provision of the fire rescue services, facilities, and programs described or referenced in 19 the Preliminary Rate Resolution, as amended herein, in the amount of the Fire Rescue 20 Assessment set forth in the updated Assessment Roll, a copy of which was present or 21 available for inspection at the above referenced public hearing and is incorporated 22 herein by reference. It is hereby ascertained, determined and declared that each parcel 23 of Assessed Property within the City will be specially benefited by the City's provision of 24 fire rescue services, facilities, and programs in an amount not less than the Fire Rescue 25 Assessment for such parcel, computed in the manner set forth in the Preliminary Rate 26 Resolution, as amended herein. Adoption of this Annual Rate Resolution constitutes a 27 legislative determination that all parcels assessed derive a special benefit in a manner 4 1 consistent with the legislative declarations, determinations and findings as set forth in 2 the Ordinance, the Initial Assessment Resolution, the Final Assessment Resolution, and 3 the Preliminary Rate Resolution, as amended herein, from the fire rescue services, 4 facilities, or programs to be provided and a legislative determination that the Fire 5 Rescue Assessments are fairly and reasonably apportioned among the properties that 6 receive the special benefit as set forth in the Preliminary Rate Resolution, as amended 7 herein. 8 (8) The method for computing Fire Rescue Assessments described and 9 referenced in the Preliminary Rate Resolution, as amended herein, is hereby approved. 10 The Parcel Apportionment methodology adopted in Section 6 of the Preliminary Rate 11 Resolution, as amended herein, is hereby approved. 12 (C) Forthe Fiscal Year beginning October 1,2006, the estimated Fire Rescue 13 Assessed Cost to be assessed is $2,996,823.00. The Fire Rescue Assessments to be 14 assessed and apportioned among benefited parcels pursuant to the Cost Apportionment 15 and Parcel Apportionment to generate the estimated Fire Rescue Assessed Cost for the 16 Fiscal Year commencing October 1,2006, are hereby established as follows: 5 1 2 RESIDENTIAL PROPERTY USE Rate Per CATEGORIES Dwelling Unit Single Family Residential $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 $ 1,259 $ 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 (0) 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, are hereby levied and reimposed on all parcels of Assessed Property described in such Assessment Roll for the Fiscal Year beginning October 1, 2006. (E) No Fire Rescue Assessment shall be imposed upon a Building located on a parcel of Institutional Property whose Building 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. 6 3 4 5 6 7 8 9 10 11 12 13 1 (F) As authorized in Section 2.13 of the Ordinance, interim Fire Rescue 2 Assessments are also levied and imposed against all property for which a Certificate of 3 Occupancy is issued after adoption of this Annual Rate Resolution based upon the rates 4 of assessment approved herein. 5 (G) Fire Rescue Assessments shall constitute a lien upon the Assessed 6 Property so assessed equal in rank and dignity with the liens of all state, county, district 7 or municipal taxes and other non-ad valorem assessments. Except as otherwise 8 provided by law, such lien shall be superior in dignity to all other liens, titles and claims, 9 until paid. 10 (H) The Assessment Roll, as herein approved, together with the correction of 11 any errors or omissions as provided for in the Ordinance, shall be delivered to the Tax 12 Collector for collection using the tax bill collection method in the manner prescribed by 13 the Ordinance. The Assessment Roll, as delivered to the Tax Collector, shall be 14 accompanied by a Certificate to Non-Ad Valorem Assessment Roll in substantially the 15 form attached hereto as Appendix C. 16 SECTION 5. CONFIRMATION OF PRELIMINARY RATE RESOLUTION. The 17 Preliminary Rate Resolution, as amended herein, is hereby confirmed. 18 SECTION 6. EFFECT OF ADOPTION OF RESOLUTION. The adoption of this 19 Annual Rate Resolution shall be the final adjudication of the issues presented (including, 20 but not limited to, the determination of special benefit and fair apportionment to the 21 Assessed Property, the method of apportionment and assessment, the rate of 22 assessment, the Assessment Roll and the levy and lien of the Fire Rescue 23 ssessments), unless proper steps shall be initiated in a court of competent jurisdiction 7 1 to secure relief within 20 days fram the date of this Annual Rate Resolution. 2 SECTION 7. SEVERABILITY. If any clause, section or other part of this 3 resolution shall be held by any court of competent jurisdiction to be unconstitutional or 4 invalid, such unconstitutional or invalid part shall be considered as eliminated and in no 5 way effecting the validity of the other provisions of this resolution. 6 SECTION 8. EFFECTIVE DATE. This Annual Rate Resolution shall take effect 7 immediately upon its passage and adoption. 8 PASSED, ADOPTED AND APPROVED THIS 13TH DAY OF SEPTEMBER, 2006. 9 CITY OF BOYNTON BEACH 10 11 12 Mayor - Jerry Taylor 13 14 15 Vice Mayor - Carl McKoy 16 17 18 Commissioner - Robert Ensler 19 20 21 Commissioner - Mack McCray 22 23 24 Commissioner - Muir C. Ferguson 25 ATTEST: 26 27 28 Janet M. Prainito 29 City Clerk 30 31 (Corporate Seal) 32 33 APPROVED AS TO FORM AND CORRECTNESS: 34 35 36 37 James A. Cheraf 38 City Attorney 8 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 18, 2006 (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 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 A-1 assessment will cause a tax certificate to be issued against the property which may result in a loss of 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 SA YETH NOT. Kurt Bressner, affiant STATE OF FLORIDA COUNTY OF PALM BEACH COUNTY The foregoing Affidavit of Mailing was sworn to and subscribed before me this day of , 2006 by Kurt Bressner, City Manager, City of Boynton Beach, Florida. He is personally known to me or has produced as identification and did take an oath. Printed Name: Notary Public, State of Florida At Large My Commission Expires: Commission No.: A-2 APPENDIX B PROOF OF PUBLICATION ...l:.ipies'Of;thel'iAti~~bnf........ Qrdj........ ...../'....:... ,......'............ di!l!ll;lC!l N<>.Ol-56,.the.lnitid....~~ .lnl:Inte.J 'R.id~. t:lo,:9l;~Amending ,dr: ~~oit lRest>lUtion'No;'IWJI.; ( ." ~:'RQ.!~!.~,~:Fit>PIAs- orill\l!>l~'Of~ lhe~.. .~'!h'~.,~QIit'IleScJLj!icltl!1I11~the. in~Cit"", G~~~oIIkeinaijrHaU, lQCated :;:ett~~~for ~.~,F1orida.. .'..., ..... ",. ,...... '.., rd, :~&~~~t.~~ ..w.0I.-.h.';...L.....~~I~~irlriill!itat(56lti32.\6310. MCn- iU'UT I'QUUWt~i1~,;..". .: ' .;',:,.:'1'.' ---"'_:'-";': ',,':, " .' . ..-..,,--,-., THE PALM BEACH POST Published Daily and Sunday Wes' Palm Beach, Palm Beach County, Florida PROOF OF PUBLICATION IF FLORIDA , OF PALM BEACH Ie undersigned authority personally appeared TJ1lCeY Diglio, who on oath she is Inside Sales Supervisor of The Palm Beach Post, a daily and ewspaper, published at West Palm Beach in Palm Beach County, Florida; that led copy of advertising for a ~ in the mailer of Fire Assessment was I in said newspaper in the issues of Au&Ust 21 2006. Affiant further says ;aid The Post is a newspaper published at West Palm Beach, in said Palm )unty, Florida, and that the said newspaper has heretofore been continuously I in said Palm Beach County, Florida, daily and Sunday and has been entered I class mail mailer at the post office in West Palm Beach, in said Palm Beach Florida. for a period of one year next preceding the first publication of the copy of advertisement; and affiant further says that she/he has neither paid nor any person, firm or corporation any discount rebate, commission or refuod 'rpose of securing this advertisement for poblication in the said newspaper. JA (1{ LJr NOTARY PUBUC-STATE OF FLORIDA WKristen J. Maxfield Commission # DD528685 Expires: MAR. 14. 2010 Bonded 1hru Atlantic Bonding Co.. Inc. lr-:' (<) -:'0 '" :::.~1 """' . Pt)BUSH: Augu,st 21, 2()()6 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, 2006. 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 day of 2006. CITY OF BOYNTON BEACH, FLORIDA By: Mayor [to be delivered to Palm Beach County Tax Collector prior to September 15] C-1 APPENDIX D REVISED IMPROVEMENT CODES APPENDIX D REVISED IMPROVEMENT CODES ~ ~ 000 VACANT NOT USED , ~ . -"'^- 0100 SFR RESIDENTIAL -_.~- ~- 0101 SFR HMSTD RESIDENTIAL 0200 SFT-MFG RESIDENTIAL ~.,._--~- w 0300 SFR-ZERO LOT RESIDENTIAL -- - 0400 TWNHSE-VILLA MUL TI-FAMIL Y .- - 0402 DOCKUMINIUM NOT USED ~. 0410 TOWNHOUSE MUL TI-FAMIL Y - 0420 TIMESHARE RESIDENTIAL - 0430 ZERO LOT LINE RESIDENTIAL 0440 CONDO MUL TI-FAMIL Y - '~"- . . 10460 CONDO COMM COMMERCIAL .- 0500 EXC-ZERO LOT RESIDENTIAL - .- -"" -- -- 0510 )-OP MUL TI-FAMIL Y , ...- 060 FICIENCY APARTMENT MUL TI-FAMIL Y 0600 IRENTAL UNIT RESIDENTIAL - 0700 EXC TWHSENlLLA RESIDENTIAL 0800 MOBILE HOME RESIDENTIAL ~ - MOBILE HOME-HX RESIDENTIAL --~- ~NT RESIDENTIAL 0901 STD RESIDENTIAL .-- 0909 EXC-LUX.RES RESIDENTIAL - - ..- - -^- 1000 CONDO L.RISE MUL TI-FAMIL Y -- 101 RESIDENTIAL 1 FAMILY RESIDENTIAL - -- ~-,"', -.,. -.-.- --~- 102 RESIDENTIAL 2 FAMILY MUL TI-FAMIL Y 103 RESIDENTIAL 3 FAMILY MUL TI-FAMIL Y ~ ... 104 RESIDENTIAL 4 FAMILY MUL TI-F AMIL Y -- - 106 CONDO COMMON ELEMENT NOT USED v~_. --- 107 CONDO FEE SIMPLE MUL TI-FAMIL Y '-'. - .- - 1100 CONDO H. RISE MUL TI-FAMIL Y -- 70 DORMITORY MULTI-FAMILY 00 DORMITORY MUL TI-FAMIL Y -- .- - 210 APARTMENTS MULTI-FAMILY -. -. 220 APARTMENTS LOW RISE MUL TI-FAMIL Y -- - - 2200 MFR LOW RISE MULTI-FAMILY - 230 APARTMENTS HIGH RISE MUL TI-FAMIL Y _ 240 APARTMENTS-TOWNHOUSE MUL TI-FAMIL Y ~ 2500 MFR ROW HOUSE MUL TI-FAMIL Y - 260 APARTMENTS - SENIOR MUL TI-FAMIL Y - 12700 DUPLEX MUL TI-FAMIL Y 2701 DUPLEX HMSTD MUL TI-FAMIL Y -- 2800 TRIPLEX MUL TI-FAMIL Y 0-1 2900 UADRAPLEX MUL TI-FAMIL Y -- .~< - ~, .. , 301 I=R CONVERTED TO COMMERCIAL COMMERCIAL -.. 340 OMMERCIAL MIXED USE COMMERCIAL 350 TAIL SINGLE OCCUP COMMERCIAL-- 351 UG STORE FREESTANDING COMMERCIAL ~-~, - - 355 OFFICE CONDOMINIUM COMMERCIAL - 356 RETAIL CONDOMINIUM COMMERCIAL .- -..- - . 360 DISCOUNT DEPT STORE COMMERCIAL -...- 362 VETERINARY CLINIC COMMERCIAL -."-- - ."~ 364 HOME IMPROVEMENT COMMERCIAL .. - 365 FURNITURE STORE COMMERCIAL " -, ~ 370 DEPARTMENT STORES COMMERCIAL - . . 371 DOWNTOWN ROW TYPE COMMERCIAL 374 RETAIL MULTI OCCUP COMMERCIAL .-. .- 375 RETAIL DRIVE-UP COMMERCIAL - 380 STRIP SHOPPING CNTR COMMERCIAL 1390 COMM SHOPPING CENTER COMMERCIAL c_,_ ..'__. 392 UMBER STORAGE COMMERCIAL 395 ~RUCK TERMINAL COMMERCIAL REGIONAL SHPMALUCNT . . 400 COMMERCIAL .--- . 410 SUPER REG SHOPMALL COMMERCIAL SUPERMARKET ... .. --..- .- 420 COMMERCIAL :ONVENIENCE FOOD MKT . .. .- 430 COMMERCIAL - . . " '.- 440 -lOTEUMOTEL BUSINESS COMMERCIAL '~a 450 RESORT HOTEL COMMERCIAL 460 HOTEUMOTEL LO RISE COMMERCIAL _..... . -, 470 HOTEL- HI RISE COMMERCIAL - ".-"- H. .. H'.~.___" 490 OFFICE BLDG UR 1-4S COMMERCIAL . .- 500 OFFICE H-R 5ST MMERCIAL v1EDICAL OFFICE BLDG ~ .-.__. 520 COMMERCIAL 53() -10SPIT ALS INSTITUTIONAL ~URSING HOME - 540 NURSING HOMES IBARfTAVERN .. - 550 COMMERCIAL - . -. 551 COCKTAIL LOUNGE COMMERCIAL _.- . 560 RESTAURANT COMMERCIAL 570 FRANCHISE FOOD COMMERCIAL .. .._-- 580 BOWLING ALLEY COMMERCIAL 582 SKATING RINK ~MMERCIAL 583 ~L TH CLUB MMERCIAL -'-' 587 UNTRY CLUB COMMERCIAL ,.,- - 589 COUNTRY CLUBIW GOLF CRSE COMMERCIAL .+.----..- ---- -. 590 ARENA COMMERCIAL -- 591 GYMNASIUM COMMERCIAL 592 STADIUM COMMERCIAL DOG/HORSE TRACK -.-. 593 COMMERCIAL 594 RACETRACK COMMERCIAL 600 AUDITORIUM COMMERCIAL 0-2 ~~~ ~.. 610 CINEMAlTHEA TER COMMERCIAL 614 RADIOITV/ PIC STUDIO COMMERCIAL .. 615 LEGITIMATE THEATER COMMERCIAL - ---, , . H ICOMMERCIAL 620 BANK/MAIN OFFICE 630 NEIGHBORHOOD BANK ~CIAL 640 SERVICE STATION NO BAYS CIAL ., - 641 SERVICE STATION W/BAYS COMMERCIAL _-'-_"0 650 ~H-AUTOMAnc COMMERCIAL 651 WASH - MANUAL COMMERCIAL 652 H SERVICE STATION COMMERCIAL 660 AUTO SERVICE GARAGE . COMMERCIAL -- .. ., 662 KWIK LUBE COMMERCIAL ,. - ~ - .~.- ". 665 GARAGE STORAGE INDUSTRIALIW AREHOUSE --. -- u 670 OFFICE/W AREHOUSE COMMERCIAL _n. __ ~_.- ,. .--."._-- 680 FUNERAL HOME COMMERCIAL __ M 690 CLUBHOUSE NOT USED _. ,.- -. 691 SOCIAUFRA TERNAL HALL INSTITUTIONAL -.-- GUARDHOUSE NOT USED .~~ -- .. COLD STORAGE INDUSTRIALIW ARE HOUSE 710 ~UBUS/AIR TERMINAL INDUSTRIALIW AREHOUSE 712 LECOMMUNICATION EQUIPMENT INDUSTRIAL.JW AREHOUSE 712 IPHONE EQUIPMENT SLOG INDUSTRIAL.JW AREHOUSE 715 E SRV GAR FACILITY NOT USED 720 KING GARAGE/DECK NOT USED -- - 721 RADIOITV TRANSMITTER BLD INDUSTRIALIW ARE HOUSE 730 DAY CARE CENTER COMMERCIAL .. . - - 750 AUTO DEALERlF-SERVICE COMMERCIAL --.- . , .- _...... 800 LIGHT MANUFACTURING INDUSTRIAL.JW ARE HOUSE 810 HEAVY MANUFACTURING 'INDUSTRIALIW AREHOUSE 820 IWAREHOUSE DISTRIBUTION INDUSTRIAL.JW ARE HOUSE 0 MINI WAREHOUSE INDUSTRIALIW AREHOUSE - ._. - . 840 IWAREHOUSESTORAGE INDUSTRIALIW ARE HOUSE __m_. . - 841 !WAREHOUSE SINGLE TENANT INDUSTRIALIW AREHOUSE 850 HANGAR INDUSTRIALIW ARE HOUSE - ... 8500 HANGER NOT USED 860 BARNS NOT USED - _. -- 861 RESIDENTIAL BARNS NOT USED - ,- .- 870 PREFAB WAREHOUSE INDUSTRIALlWAREHOUSE . 880 TECHNICAL MANUFACTURING INDUSTRIALIW ARE HOUSE -. 900 SCHOOL INSTITUTIONAL .,. _. 901 COLLEGES / UNIVERSITY INSTITUTIONAL 910 RELIGIOUS INSTITUTIONAL --. 912 LIBRARY INSTITUTIONAL -. ..- .- -0'_- 920 EDUCATION/RELIGIOUS INSTITUTIONAL 930 GOVERNMENTA~ INSTITUTIONAL 950 POLICE/FIRE STATIONS INSTITUTIONAL .., 960 CORRECTIONAL INSTITUTIONAL 0-3 D-4