09.03.01 - Interim Fire Rescue Assessments
CITY OF BOYNTON BEACH, FLORIDA ADMINISTRATIVE POLICY MANUAL CHAPTER: 09 Finance Policy No. 09.03.01 SECTION: 03 Collection Procedures Page: 1 of 4 SUBJECT: 01 Interim Fire Rescue Assessments
PURPOSE AND SCOPE: Ordinance 08-017, Section 2.13 authorizes the imposition of Interim Fire Rescue Assessments on all property for which a Certificate of Occupancy (CO) is issued after
the adoption of the Annual Rate Resolution. These assessments are to cover the period between the time a new structure receives its certificate of occupancy and the point at which the
property begins to pay taxes through the annual assessment process. This policy provides a procedure for assessing, billing and collecting those assessments. Permit applications made
effective 02/01/06 requiring a CO are subject to this policy. POLICY: General: Properties with New Certificates of Occupancy – The purpose of this section is to describe the procedures
for assessing, billing and collecting Interim Fire Assessments once these procedures are implemented. A. Finance: 1. At least two weeks prior to the beginning of each new fiscal year,
the Finance Department (hereafter, Finance) will prepare an Annual Schedule of Interim Fire Assessment Charges (hereafter, Schedule) for the coming fiscal year. Attachment A provides
the format for the Schedule. 2. Finance will transmit the schedule to the Building Official, Development Director and the Planning and Zoning Director. 3. Finance will establish a separate
revenue account for Interim Fire Rescue Assessments so that they can be tracked independently of other revenues. 4. Finance will be responsible for collecting the Interim Fire Assessment
prior to the issuance of a CO. 1
B. Development/Building: 1. The Development Department will be responsible for informing any potential applicants to the city of the Interim Fire Assessment fee and will provide information
explaining to the applicant that this fee must be paid prior to the Certificate of Occupancy (CO) being issued. 2. The Building Official will be responsible annually for forwarding the
Schedule to the staff at the Permit Division. The Permit Division will be responsible for calculating the appropriate Interim Fire Assessment fee prior to issuing CO’s. 3. The Building
Official will add a line to the “Certificate of Occupancy & Certificate of Completion Checklist” form (hereafter, “Checklist”) indicating whether or not the Interim Fire Rescue Assessment
has been calculated for the CO. C. Information Systems: 1. Information Systems will maintain the software modifications to the BP fee schedule utilized to calculate the Interim Fire
Assessment. D. Interim Fire Assessment Processing 1. When the building permit is applied for, the Application Technician will remind the builder that an Interim Fire Assessment will
need to be paid prior to receipt of the CO. 2. The Fire and Life Safety Bureau (F&LS) will coordinate with the Building Department regarding information pertaining to any new construction
permits being issued for all dwellings other than single family homes. That information will be exchanged prior to any CO being issued. 3. During the routine fire inspection process
of all new construction, as referenced above, an official of F&LS will record the type of occupancy, total square footage of the building, and/or the total number of multiple family
units contained in the building. 4. The information collected by the F&LS staff will be entered into the City’s billing and tracking software for use in calculating the Interim Fire
Assessment due at the time of CO issuance. 2
3 5. When the building is completed and the builder calls for a final inspection, the Building Official’s Office will remind the builder that the Interim Fire Assessment must be paid
before a CO is issued. If the builder asks how much the fee will be, the inspector will refer him to the Permit Division, which will provide the answer. 6. Upon completion of the final
inspection, the Application Technician will forward the permit file and Checklist to the Building Official for his review. Assuming the Building Official concurs that the building is
ready for a CO, he will forward the file to the Application Technician, who will contact the Builder to inform him that his CO is ready and can be picked up as soon as the Interim Assessment
has been paid. 7. The Finance Department (cashier) will collect the appropriate fee from the Builder and provide a receipt so the CO can be issued. The Building Department will keep
a log of the address of the property for which the money was collected, its parcel control number, number, the amount collected and the date the CO was issued. 8. Finance will deposit
the money daily and verify that the monies it receives are properly posted to the proper account in the general ledger. EFFECTIVE DATE: 02/01/06 REVISED: 09/16/08 Kurt Bressner Kurt
Bressner, City Manager