Agenda 09-12-13r, I ' ll
C OMMISSIO N
!1 E BO YNTON
B OYNTON
In acc ordance • of the City Charter of - City of Boynton Beach and Florida Statutes yd
- hereby notified of • • n meeting to be held on •. September •- !` 6'11
p.m. until business is c oncluded for the purpose of • • r -
1. PUBLIC HEARING T ADOPT FY 2013/20
YATE YESOLUTION •
FU RNISH oil
IQ W1 W
THE CITY SHALL APPROPRIAT A il- DS ARD 5ERTICES . :.. TO • WV;Mk1'T1_@H1 . Min ,� •,
REAS ONABLY OPPORTUNITY TO PARTICIPATE IN AND ENJOY THE BENEFITS OF A SERVICE, PROGRAM, OR ACTIVITY CONDUCTED BY THE CITY. PLEASE CONTACr T:;
CITY CLERKS OFFICE AT (561) 742-6060 AT LEAST TWENTY-FOUR HOURS PRIOR TO THE PROGRAM OR ACTIVITY IN ORDER FOR THE CITY
O •• YOUR REQ UEST.
09/10/2013 9:26 A
S: \CC\WP \SPECIAL MEETINGS\Fire Assessment \Special Meeting - Fire Assessment Public Hearing - 09- 12- 13.doc
A G/ # r R
CITY OF BOYNTON BEACH
T
AGENDA ITEm REQUEST FORIV
NATURE OF
AGENDA ITEM
❑
OPENINGS
®
I PUBLIC HEARING
❑
OTHER
❑
_
CITY MANAGER'S REPORT
El
ANNOUNCEMENTS /PRESENTATIONS
F
_
UNFINISHED BUSINESS
❑
ADMINISTRATIVE
❑
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NEW BUSINESS
❑
CONSENT AGENDA
❑
LEGAL
❑
BIDS AND PURCHASES OVER $100,000
❑
FUTURE AGENDA ITEMS
❑
CODE COMPLIANCE AND LEGAL
SETTLEMENTS
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NO. R1 3- oqi - i
The proposed Assessment for residential property owners is $88.00 annually per
dwelling unit. This is consistent - $88.00 annual Assessment
In addition, the Resolution provides for a Mobile Home Park Vacancy Adjustment
whereby vacancies result in the absence of structures on unoccupied spaces as
compared to other residential properties and lack demand for Fire Rescue services for
unoccupied spaces which lack structures.
HOW WILL THIS AFFECT CITY PROGRAMS OR SERVICES? The Fire Assessment provides only
partial funding to the total Fire Department in order to maintain its excellent response
time. It does not provide funding for EMS services. Only Fire Rescue services are
allowed under Florida Statutes.
FISCAL IMPACT: For Fiscal Year 2013 -14, the estimated gross Fire Rescue Assessed
cost is $5,809,640 reduced to a net realized assessment of $5,027,804 after excluding
tax exempt properties.
The net realized Fire Assessment of $5,027,804 would equal an increase to the ad
valorem property tax rate of 1.2889 to raise the same amount of revenue to the City.
The Fire Rescue Assessments to be assessed and apportioned among benefitted
property parcels follow.
Property Use Category
Rate Per Dwelling Unit
Residential
$88 . 00
Non- Residential Property Use Cate oriel
Rate Per Square Foot ( *)
Commercial
$0.20
Industrial/Warehouse
$0.05
Institutional
$0.22
Nursing Home
$0.22
(*)There is a maximum of 77,001 square foot cap on non - residential buildings
The above rates only assess less than 44% of the eligible Fire Rescue costs after
excluding EMS costs of the Fire Department. If they were assessed at 100% of the
eligible costs, the rates would be $202.00 per dwelling unit and approximately twice the
square footage rates for commercial property.
ALTERNATIVES:
1. Approve the proposed assessment levels. ($88.00 per dwelling unit, etc.)
2. Approve an alternate assessment level with proportional adjustments to the Fire
Department non -EMS budget.
3. Not approve the Fire Assessment with proportional consequences to above.
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WHEREAS, the City Commission of Boynton Beach, Florida (the "City
Commission"), has enacted Ordinance No. 08-017 (the "Ordinance"), which authorizes the
imposition of Fire Rescue Assessments each Fiscal Year for the rescue services, facilities, and
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WHEREAS, the imposition of a Fire Rescue Assessment for fire rescue services,
facilities, and programs each fiscal year is an equitable and efficient method of allocating and
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apportioning the Fire Rescue Assessed Cost among - parcels of Assessed Property; ani
WHEREAS, the City Commission desires to continue a Fire Rescue AssessmenN
TRIFolleffif Fe M-1
Ordinance, including the tax bill collection method, for the Fiscal Year beginning on October 1,
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(the "Initial Assessment Resolution"); and
a
(the "Preliminary Assessment Resolution"), which set forth the preliminary assessment rates for
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Fiscal Year 2013-14, and which contains and references a brief and general description of the
fire rescue services, facilities, and programs to be provided to Assessed Property; describes 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; confirmed the rates
of assessment; and directs the updating and preparation of the Assessment Roll and provision of
the notice required by the Ordinance; and
WHEREAS, in order to impose Fire Rescue Assessments for the Fiscal Year beginning
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October 1, 2013, the Ordinance requires the City Commission to adopt a Final Assessment
Resolution, which confirms and establishes the rates 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; and
WHEREAS, the Assessment Roll has heretofore been made available for inspection by
the public, as required by the Ordinance; and
WHEREAS, notice of a public hearing has been published and mailed, as required by
the terms of the Ordinance. An Affidavit of Mailing being attached hereto as Appendix A and
the Proof of Publication being attached hereto as Appendix B; and
WHEREAS, the City Commission recognizes that the special assessment may work a
hardship on certain residential property owners in the City, and desires to continue to provide a
means whereby affected property owners may request a total or partial waiver of the special
assessment for hardship; and
WHEREAS, a public hearing was held on September 12, 2013, and comments and
objections of all interested persons have been heard and considered as required by the terms of
the Ordinance.
Page 3 of 14
NO' -9, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF
THE CITY OF B1 N BEACH, FLORIDA THAT:
SECTION 1. AUTHORITY. This resolution is adopted pursuant to Ordinance No.
08-017; Resolution No. R08-076; Resolution No. R13-067; Axticle VIII, Section 2, Florida
— Constitution; Sections 166.021 and 166.041, Florida Statutes; and other applicable provisions of
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SECTION 2. DEFINITIONS AND INTERPRETATION. This resolution
constitutes the Final Assessment Resolution as defined in the Ordinance. All capitalized words
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and terms not otherwise defined herein shall have the meanings set forth in the Ordinance, the
Initial Assessment Resolution and the Preliminary Assessment Resolution.
(A) The parcels of Assessed Property described in the Assessment Roll, which is
services, facilities, or programs to be provided and a 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 Assessment Resolution.
(B) The method for computing Fire Rescue Assessments described and referenced in
the Preliminary Assessment Resolution is hereby approved. The Parcel Apportionment
methodology described in Appendix F of the Preliminary Assessment Resolution, and adopted
in Section 7 of the Preliminary Assessment Resolution, is hereby approved.
(C) For the Fiscal Year beginning October 1, 2013, the estimated net Fire Rescue
Assessed Cost to be assessed is $5,809,640.00. The Fire Rescue Assessments to be assessed and
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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, 2013, are hereby confirmed and established as follows:
Property Use Category Rate Per Dwelling Unit
Residential $88.00
Non - Residential Property Use Categories Rate Per Square Foot
Commercial $0.20
Industrial /Warehouse $0.05
Institutional $0.22
Nursing Home $0.22
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(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 Assessment Roll,
as herein approved, are hereby levied and imposed on all parcels of Assessed Property described
in such Assessment Roll for the Fiscal Year beginning October 1, 2013.
(E) As authorized in Section 2.14 of the Ordinance, no Fire Rescue Assessment
shall be imposed upon a parcel of Government Property, except as provided in the Preliminary
Assessment Resolution, or upon a parcel of Institutional Property whose use is wholly exempt
from taxation under Florida law.
Page 5 of 14
(F) 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
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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
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Rescue Assessments.
(G) As authorized in Section 2.13 of the Ordinance, interim Fire Rescue
Assessments are also levied and imposed against all property for which a Building Permit is
issued after adoption of this Final Assessment Resolution based upon the rates of assessment
approved herein.
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(H) 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.
(I) The Assessment Roll, as herein approved, 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 by a Certificate to
(J) No Emergency Medical Services shall be funded from the Fire Rescue
Assessment revenues.
IF I lern
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CoECTION 5. EFFECT OF ADOPTION OF RESOLUTION. The adoption of this
Final Assessment Resolution shall be the final adjudication of the issues presented (including,
Page 6 of 14
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V XII The City Commission of the City of Boynton Beach, Florida hereby continues
its program for qualified individuals who need financial assistance to pay all or part of the Fire
Rescue Assessment levied on their property or who seek deferral of payment of all or part of the
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Fire Rescue Assessment on their property.
(B) The City's program for financial assistance shall be commonly referred to as
H.E.L.P., Hardship Extension Loan Program. The following types of financial assistance are
available, based upon need:
1. Relief from all payments of an annual Fire Rescue Assessment.
2. Relief from a portion of payments of an annual Fire Rescue Assessment.
3. Deferral of payments of an annual Fire Rescue Assessment.
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(C) The following individuals are eligible for financial assistance.
1 . Residential Property Owners who meet 2013 HHS Poverty Guidelines.
2. Residential property owners that are exempt from ad valorem taxation
pursuant to the following Florida Statutes are eligible to apply for a
Hardship Waiver or Deferral:
a. Section 196.081, Florida Statutes (totally disabled veterans and
surviving spouses of veterans);
Page 7 of 14
b. Section 196.091, Florida Statutes (disabled veterans confined to
wheelchairs);
C. Section 196.101, Florida Statutes (totally and permanently
disabled persons).
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3. Residential Property Owners that qualify for the additional homestead
exemption for persons 65 and over authorized pursuant to Section
196.075, Florida Statutes are also eligible to apply for the Hardship
Waiver.
4. Residential Property Owners that are qualified under the Florida
Homestead Property Tax Deferral Act, Section 197.242, et al., Florida
Statutes.
(D) Eligible Residential Property Owners may submit an application for a Hardship
Itaiver or Deferral, on a form prepared by the City, with the Finance Department. ThF
Application shall include the following:
1 Documentation demonstrating eligibility for the Hardship Waiver or
Deferral through one of the criteria from exemptions listed in Section C
above;
2. A copy of the Tax Bill for the subject property;
3. Description of the facts and circumstances of the hardship.
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(E) All Applications for the Hardship Waiver or Deferral must be received by the
(F) Once received, all applications shall be reviewed by the City's Finance Director,
or his or her designee ("Reviewing Official"). The Reviewing Official shall review the facts
and circumstances to determine whether a hardship exists to warrant a partial or total waiver of
Page 8 of 14
the special assessment levied upon the applicant's real property or a deferral of payment of such.
(G) The Reviewing Official shall render a written decision and provide such to the
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(H) If a partial or total waiver or deferral is granted by the Reviewing Official, the
Finance Director shall ensure appropriate documentation is provided to the Tax Collector as to
the revised amount of the assessment as to the applicant.
out
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year.
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%, An applicant may apply for a Hardship Waiver as to one property only.
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(K) A deferral may be granted for no longer than the end of the then current fiscam
(L) When financial assistance is granted pursuant to the H.E.L.P. program, any
%,ection 4(L) of the Preliminary Rate Resolution, there shall be a Mobile Home Vacancy
Adjustment procedure for Mobile Home and Recreational Vehicle Park Property, using the
[!)rocedures established in Resolution R1 1-089. Any shortfall in the expected Fire Rescue,
Assessment proceeds due to any adjustment for vacancy shall be supplemented by any legally
available funds and shall not be paid for by proceeds or funds derived from Fire Rescue
Page 9 of 14
Assessments. Failure of the Owner to timely provide the information to the City will result in
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SECTION 8. CONFLICTS. All resolutions or parts of resolutions in conflicM
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(Continued on Next Page)
Mayor — Jerry Taylor
Commissioner — David T. Merker
Commissioner — Michael M. Fitzpatrick
Commissioner — Joe Casello
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Janet A Prainito, MMC
City Clerk
(Corporate Seal)
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Page 12 of 14
F
Lori La"Terriere, as City Manager • the City • Boynton Beach, Florid
pursuant to the authority and direction received from the City Commission,
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'lo. 08-071, the Fire Rescue Assessment Ordinance (the "Assessment Ordinance") in
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2. In accordance with the Assessment Ordinance and Chapter 92-264, Laws
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3. Because the assessment was being levied against newly affected property
owners for the first time for Fiscal Year 2013-14, additional notice by first class mail t#
the Owner of each newly affected parcel of Assessed Property was also required by thg
MINA0 I Me] a V ME 0 O W0101 0 IVA
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1.7ori'LaVerriere, affiant
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Sfindi Me affiant
The foregoina Affidavit of Mailing was sworn to and subscribed before me this
day of I/
&ia\U-Sr , 2■13 by Lori LaVerriere, City Manager, City of
Boynton Beach, Florida, She is personally known to me or has produced as
identification and did take an oath. —AOI
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Commission No.: 1)
City • Boynton Beach
P.O. Box 310
Boynton Beach, FIL 33425-031
OWNS=
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Type and Number
Fiscal Year 13-14
Category of Billing Units
Assessment
RESIDENTIAL 9 Dwelling Units
$792.00
RESIDENTIAL 3 Dwelling Units
$264.00
Total Assessment:
$1,056.00
III! IIIIIIINIMMITIM !!1 111111 11111
Page 13 of 14
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SPECIAL ASSESSMENTS
,Property Use Category
Rate Per - D..IV.rg Unit
Residential
$88.00
Non-Residential Property Use Categories
Rate Per Square Foot
Commercial
$0.20
Industrial/Warehouse
$0.05
Institutional
$0.22
Nursing Home
$0.22
City of Boynton Beach
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, -UB: Palm Beach Post, August 16. 2013
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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, 2013.
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 2013.
IM
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City of Boynton Beach, Florida
Fire Assessment A pp li ca t ion f or De o f Eli •
FISCAL YEAR 2 013-20 14
NAME:
(LAST) (FIRST)
SOCIAL SECURITY NUMBER: - - TELEPHONE #
ADDRESS:
(S 1 HEET)
(CITY) (STATE) (ZIP)
I N4 W-A I L ei 0 vi = 1 IA KOWL0112 •': • 9
(NAME) (AGE) (RELATIONSHIP)
(NAME) - - " --
(AGE) (RELATIONSHIP) ._��...____.... _ _...__...
I CERTIFY THAT I AM A RESIDENTIAL PROPERTY OWNER AND I MEET ONE (1) OF THE CRITERIA CHECKED
IN THE B OX BELOW • - WHICH I AM REQUESTING • -
(Provide a copy of your 2013 Notice of Ad Valorem Taxes and Non -Ad Valorem Assessments)
(PLEASE CHECK THE APPROPRIATE Box FOR WHICH You ARE REQUESTING ELIGIBILITY FOR H.E.L.P.)
1 qualify for the additional homestead exemption for persons 65 and over as noted on the attached
Notice of Ad Valorem Taxes and Non -Ad Valorem Assessments authorized pursuant to Florida
Statutes Section 196.075.
LJ I qualify for the Florida Homestead Property Tax Deferral Act as noted on the attached Notice of Ad
Valorem Taxes and Non -Ad Valorem Assessments authorized pursuant to Section 197.242, et al.,
Florida Statutes
am a totally disabled veteran or the surviving spouse of a totally disabled veteran AND I am exempt
from ad valorem taxes pursuant to Florida Statutes Section 196.081.
(Provide copy of disability letter from the government or a physician)
1 am a disabled veteran confined to a wheelchair AND I am exempt from ad valorem taxes pursuant to
Florida Statutes Section196.091.
(Provide copy of disability letter from the government or a physician)
EJ I am permanently and totally disabled AND I am exempt from ad valorem taxes pursuant to Florida
Statutes Section 196.101.
(Provide copy of disability letter from the government or a physician)
I meet the U.S. Department of Health & Human Services (HHS) Poverty Guidelines listed on Page 2
of this Application.
(Provide a copy of your last two (2) years (2011 & 2012) Federal Income Tax Returns)
OR IF YOU DID NOT FILE INCOME TAXES FOR THE PAST (2) YEARS
(Provide a coDv .. •
A• TE: The City may require additional information to de termine
Fire Assessment Application f• Determination of a • fo
Page 2
Please explain the financial hardship that makes it difficult or impossible for you to pay this year's
Fire Assessment Amount as levied on the attached Notice from Palm Beach County.
Under penalty of perjury, I hereby swear or affirm that the information I am submitting is true, complete and
correct in order to determine my eligibility for H.E.L.P.
Applicant's signature
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i retirement income, interest, dividends, rents,
royalties, income from estates, trust,
r u ational assistance, alimony, child support,
assistance from outside the household,
other miscellaneous sources.
➢ Applicant submits application to City of Boynton Beach, Financial Services Department, P.O. Box 310,
Boynton Beach FL 33425 -0310 delivered no later than November 1. 2013
➢ The Hardship Waiver will be reviewed by the City's Finance Director or his or her designee (Reviewing
Official).
➢ Once the Reviewing Official makes a determination, the applicant will be notified in writing of the
Reviewing Official's decision. The decision of the Reviewing Official is final.
Boynton City of Beach
Financial Services Department
P.O : Boynton
Boynton r
i
CITY OF BOYNTON BEACH
MOBILE HOME PARK VACANCY RATE AFFIDAVIT
THIS A FFIDA 117T IS FOR MOBILE
I . F, 1.
DONOTINCLUDERVSPACES I
Tax ID Number
Legal Description
Name of Park
•
BEFORE ME, the undersigned authority, personally appeared
sworn, deposes and says:
1. The above referenced tax parcel is owned of record by
2. The above tax parcel is used for mobile home park purposes.
so, after being duly
3. The undersigned is the owner, or duly authorized agent of the owner, and executes this affidavit in order to apply for
and induce City of Boynton Beach to adjust the Fire Rescue Assessment on the above tax parcel based upon the
existence of a historical extraordinary vacancy rate.
4. The following is a full and accurate description of the number of spaces in the mobile home park located on the
above tax parcel from January 1, 2012 to December 31, 2012:
Mobile Home Spaces
Vacant Spaces
Vacancy Rate
ov a
Under penalty of perjury for false or misleading statements and with knowledge that this certification may be subject
to verification and audit, an extraordinary vacancy adjustment to the Fire Rescue Assessment imposed on the above
tax parcel is hereby requested for the fiscal year commencing October 1, 2013.
Afflant
Signature
Print Name
Telephone Number
STATE OF
COUNTY OF
The foregoing instrument was acknowledged before me this day of
, who is personally known to me or who has produced
identification and who did (did not) take an oath.
(Notary Seal)
Notary Public Signature
Print Name
2013, by
as
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NUM ACTUAL SPACE NIGHTS
SUM OF OF ACTUAL O CCUP IE D SPA F OR EACH DAY IN CALEND
*CCU PE
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TA CANCY RATE
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