Boynton23 Chapter 23
TAXATION, ASSESSMENTS AND FEES*
Art. I. In General, (( 23 1(23 9
Art. II. Public Service Tax, (( 23 10(23 28
Div. 1. Generally, (( 23 10(23 13
Div. 2. Electricity and Gas,
(( 23 14(23 21
Div. 3. Telecommunications Services, (( 23 22(23 28
Div. 4. Water Service, (( 23 28.1(23-28.10
Art. III. Fire Rescue Assessment, (( 23 29(23 52
Div. 1. Introduction, (( 23 29(23 32
Div. 2. Annual Fire Rescue Assessments, (( 23 33(23 45
Div. 3. Collection and Use of Fire Assessments, (( 23 46(23 48
Div. 4. General Provisions, (( 23 49(23-53
Art. IV. Additional Homestead Exemption, ( 23 54
Art. V. Emergency Medical Services Transportation Fees and Charges, (( 23 55(23 57
*Cross reference Business tax receipt taxes, Ch. 13.
ARTICLE I. IN GENERAL
Sec. 23 1. Reserved.
Editor's note Former ( 23 1, which required the tax collector to report to the council periodically concerning amounts of taxes collected, was repealed by Ord. No. 85-45, Attach. (b),
adopted Aug. 20, 1985. Such section had been derived from Laws of Fla., 1947, Ch. 24398, ( 123.
Sec. 23 2. Excise tax on casualty insurer.
There is hereby assessed, imposed and levied on every insurance company, corporation or other insurer now engaging in or carrying on, or which shall hereafter engage in or carry on the
business of insuring with respect to casualty risks, as shown by the records of the Insurance Commissioner of the State of Florida, an excise or license tax in addition to any license
tax or excise tax now levied by the city which tax shall be in the amount of one per cent (1%) of the gross amount of receipts of premiums from policyholders on all premiums collected
on casualty insurance policies, covering property within the city. The license or excise tax herein levied shall be due and payable annually on the first day of March of each year.
(Code 1958, ( 26 1)
Cross references License tax for insurance businesses, ( 13 22(164); pensions for police officers, ( 18 164 et seq.
State law references Casualty insurance tax authorized, F.S. ( 185.08; proceeds to be paid to police officers' retirement fund or police pension fund, F.S. ( 185.11.
Sec. 23 3. Excise tax on all property insurers.
(a) There is hereby assessed and imposed on every insurance company, corporation or other insurer now engaged in or carrying on, or who shall hereafter engage in or carry on, the business
of insuring property against loss or damage, an excise or license tax amounting to two (2) per cent of the gross amount of receipts of premiums from policyholders on all premiums collected
on such insurance policies covering property within the corporate limits of the city. The license tax herein assessed and imposed shall be in addition to all other license taxes now
levied by the city.
(b) All money derived from the taxes imposed by this section is hereby appropriated to the fireman's
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relief and pension fund of the city, which shall be administered in accordance with the provisions of Chapter 175, Florida Statutes, providing for the creation and administration of
a firemen's relief and pension fund in certain cities and towns. The excise or license tax herein provided for shall be payable and collected in the manner provided for by Chapter 175,
Florida Statutes, providing for the creation and administration of a firemen's pension trust fund in certain cities and towns. (Code 1958, (( 26 10, 26 11; Ord. No. 85 45, Attach. (b),
8 20 85)
Cross references License tax for insurance businesses, ( 13 22(164); pensions for firemen, ( 18 179 et seq.
State law references Property insurance tax authorized, F.S. ( 175.101; proceeds to be deposited to firemen's pension trust fund, F.S. ( 175.131.
Secs. 23 4(23 9. Reserved.
ARTICLE II. PUBLIC SERVICE TAX
DIVISION 1. GENERALLY
Secs. 23 10(23 13. Reserved.
DIVISION 2. ELECTRICITY AND GAS*
*Cross references License tax for gas companies, ( 13 22(140); license tax for telephone companies, ( 13 22(196).
Sec. 23 14. Levied.
(a) Except as otherwise provided herein, there is hereby levied by the city on each and every purchase in the city of electricity and metered or bottled gas (natural, liquefied petroleum
gas, or manufactured), a tax based upon the charge made by the seller thereof, said tax to be at the rate of ten (10)
per cent upon said charges, which tax, shall in every case, be paid by the purchaser, for the use of the city, to the seller of such electricity or gas at the time of paying the charge
therefor, to the seller thereof, but not less often than monthly.
(b) Except as otherwise provided herein, there is hereby levied in the city on every sale in the city of fuel oil (fuel oil being defined as any bunker C oil, number one (1) and number
two (2) fuel oil, and kerosene or any combination thereof for lighting, heating, cooking, power or any other purpose delivered to any purchaser thereof within the corporate limits of
the City) a tax of four (4) cents per gallon of fuel oil purchased, which tax shall in every case be paid by the purchaser, for the use of the city, to the seller of such fuel oil at
the time of paying the charge therefor, to the seller thereof, but not less often than monthly. (Code 1958, ( 26 5; Ord. No. 85 8, ( 1, 1 15 85; Ord. No. 85 14, ( 1, 2 19 85; Ord. No.
88 40, ( 1, 9 7 88)
State law reference Levy authorized, F.S. ( 166.231(1)(a).
Sec. 23 15. Fuel adjustment charge excluded from tax.
The tax imposed by section 23 14 above shall not be applied against any fuel adjustment charge, and such charge shall be separately stated on each bill. (Fuel adjustment charge( shall
mean all increases in the cost of utility services to the ultimate consumer resulting from an increase in the cost of fuel to the utility subsequent to October 1, 1973.
State law reference Similar provisions, F.S. ( 166.231(1)(b).
Sec. 23 16. Reserved.
Editor's note Ord. No. 85 45, Attach. (b), adopted Aug. 20, 1985, repealed ( 23 16 which provided a tax exemption for small residential purchases of electricity. Such section bore no
history note.
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Sec. 23 17. Exemption for churches.
Established churches located within the municipal limits of the city are hereby specifically exempt from imposition and payment of the taxes hereinabove established. (Code 1958, ( 26 5)
State law reference Churches to be exempt, F.S. ( 166.231(5).
Sec. 23 18. Exemptions for governmental agencies.
The United Stated of America, State of Florida, and political subdivisions and agencies thereof are hereby exempted from payment of the taxes provided by this division. (Code 1958, (
26 8; Ord. No. 88 40, ( 2, 9 7 88)
State law reference Similar provisions, authority to exempt governmental agencies, F.S. ( 166.231(5).
Sec. 23 19. Computation of tax.
In all cases where the seller of electricity, metered or bottled gas (natural, liquefied petroleum gas, or manufactured), collects the price thereof at monthly periods, the tax levied
by this division may be computed on the aggregate amount of purchases during such period, provided that the amount of tax to be collected shall be the nearest whole cent to the amount
computed. (Code 1958, ( 26 9; Ord. No. 88 40, ( 3, 9 7 88)
Sec. 23 20. Collection.
It shall be the duty of every seller of electricity, metered and bottled gas (natural, liquefied petroleum gas or manufactured), to collect from the purchaser, for the use of the city,
the tax hereby levied, at the time of collecting the selling price charged for each transaction, and to report and pay over, on or before the fifteenth day of each calendar month, to
the city clerk all such taxes levied and collected during the
preceding calendar month. It shall be unlawful for any seller to collect the price of any purchase of electricity or metered or bottled gas (natural, liquefied petroleum gas, or manufactured)
without at the same time collecting the tax hereby levied in respect to such purchase or purchases. Any seller failing to collect such tax at the time of collecting the price of any
sale shall be liable to the city for the amount of such tax in like manner as if the same had been actually paid to the seller, and the mayor of the city shall cause to be brought all
suits and actions and take all proceedings in the name of the city as may be necessary for the recovery of such tax; provided, however, that the sellers shall not be liable for the payment
of such tax upon uncollected bills. If any purchaser shall fail, neglect or refuse to pay to the seller, the seller's charge, and the tax hereby imposed and as hereby required, on account
of the purchase for which such charge is made, or either, the seller shall have and is hereby vested with the right, power and authority to immediately discontinue further service to
such purchaser until the tax and the seller's bill have been paid in full. (Code 1958, ( 26 6; Ord. No. 88-40, ( 4, 9 7 88)
State law reference Tax to be collected by seller from purchaser, F.S. ( 166.231(6).
Sec. 23 21. Records required; inspection.
Each and every seller of electricity and metered or bottled gas (natural, liquefied petroleum gas, or manufactured), shall keep complete records showing all sales in the city of such
commodities or service, which records shall show the price charged upon each sale, the date thereof, and the date of payment therefor, and the records shall be kept open for inspection
by the duly authorized agents of the city during business hours on all business days, and the duly authorized agents of the city shall have the right, power and authority to make such
transcripts thereof during such times as they may desire. (Code 1958, ( 26 7; Ord. No. 88 40, ( 5, 9 7 88)
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DIVISION 3. TELECOMMUNICATIONS
SERVICES*
Editor's note Ord. No. 88 40, (( 6 12, adopted Sept. 7, 1988, added provisions pertaining to telecommunications services public services tax designated as Art. III, (( 23 22(23 28. Such
article was redesignated as Div. 3 of Art. II by the editor for purposes of classification.
Sec. 23 22. Short title.
This division shall be known and cited hereinafter as the (Telecommunications Service Public Service Tax Ordinance.(
(Ord. No. 88 40, ( 6, 9 7 88)
Sec. 23 23. Definitions.
[As used in this division:]
Purchaser shall mean every person legally liable for the payment of taxable telecommunications service rendered to him by a seller, unless such person is exempt under section 23 25.
Seller shall mean every person rendering taxable local telephone services to any purchasers thereof. (Ord. No. 88 40, ( 7, 9 7 88)
Sec. 23 24. Amount of tax.
(a) There is hereby levied and imposed by the city a public service tax upon purchases within the municipality of telecommunications service which originates and terminates in this state
at a rate not to exceed seven (7) per cent of the total amount charged for any telecommunications service provided within the municipality or, of the location of the telecommunications
service provided within the municipality or, if the location of the telecommunications service provided cannot be
determined, the total amount billed for such telecommunications service to a telephone or telephone number, a telecommunications number or device, or a customer's billing address located
within the municipality, excluding public telephone charges collected on site, charges for any foreign exchange service or any private line service except when such services are used
or sold as a substitute for any telephone company switched service or dedicated facility by which a telephone company provides a communication path, access charges, and any customer
access line charges paid to a local telephone company. However, telecommunications service as defined in Section 203.012(5)(b), Florida Statutes (1987) shall be taxed only on the monthly
recurring customer service charges excluding variable usage charges.
(b) When the seller renders a bill to the purchaser to cover purchases made during the period of time to which the bill is applicable, the amount of public service tax shall be stated
separately from governmental charges and taxes, and shall not be levied thereon.
(c) The purchaser shall pay such public service tax to the seller at the time of payment of each such bill. The seller, as collection agent for the city, shall collect such public service
tax from the purchaser at the time of payment of each such bill. Provided and to the extent that such bills are subsequently paid, the seller shall remit the public service tax to the
finance department in accordance with the provisions hereinafter stated.
(d) The tax authorized by this division shall apply to services rendered and billed on or after the effective date of Ordinance No. 88 40.
(e) Services competitive within telecommunication services as defined in Section 203.012, Florida Statutes (1987) shall be taxed on comparable terms and on a comparable base at the same
rate. (Ord. No. 88 40, ( 8, 9 7 88)
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Sec. 23 25. Exemptions.
(a) Purchases of telecommunication services by the United States government, the State of Florida, any other public body as defined in Section 1.01, Florida Statutes and any recognized
church in this state if used exclusively for church purposes, and
(b) Purchases of local telephone service or other telecommunication service for use in the conduct of telecommunication service for hire or otherwise for resale, are exempt from taxation
under this division. (Ord. No. 88 40, ( 9, 9 7 88)
Sec. 23 26. Seller compensation.
For the purpose of compensating the seller, the seller shall be allowed one per cent (1%) of the amount of the tax collected and due to the city in the form of a deduction from the amount
collected for remittance. The deduction is allowed as compensation for keeping of records and collection of tax and remitting the same. (Ord. No. 88 40, ( 10, 9 7 88)
Sec. 23 27. Remittance of tax to the city by
seller.
Every seller is hereby required to execute and file no later than the twentieth (20th) day of each month at the office of the finance department a statement setting forth the amount
of such public service tax to which the city became entitled under the provisions hereof on account of bills paid by purchasers during the preceding fiscal month, and contemporaneously
with the filing of such statements, shall pay the amount of such public service tax to the finance department. In the event that any purchaser refuses to pay such tax specifically, then
seller shall promptly inform the city of the name and address of such purchaser, and the amount of tax withheld by said purchaser. (Ord. No. 88 40, ( 11, 9 7 88)
Sec. 23 28. Audit.
The city may audit the records of seller, and seller shall provide to the city, upon sixty (60) days' notice, access to all applicable records for telecommunications service taxable
by city. However, any information received by city in connection with such audit is confidential and is not subject to the provisions of Section 119.07(1), Florida Statutes. No company
records shall be duplicated or removed from the premises. (Ord. No. 88 40, ( 12, 9 7 88)
DIVISION 4. WATER SERVICE
Sec. 23-28.1. Levied.
Effective April 1, 2008, there is hereby imposed and levied upon each and every purchase of water service within the city a tax in the amount specified in ( 23-28.2 hereof, to be collected
as hereinafter provided.
(Ord. No. 07-032, ( 2, 10-16-07)
Sec. 23-28.2. Amount of tax.
There is hereby levied and imposed by the city, upon every purchase of water services in the corporate limits of the city, included in or reflected by the authorized utility franchisee
to the purchaser hereunder, a tax of ten percent (10%). The total amount of taxes due pursuant to this section shall be computed to the nearest whole cent.
(Ord. No. 07-032, ( 2, 10-16-07)
Sec. 23-28.3. Application of tax.
The tax hereby imposed and levied shall apply to the purchase of water service, furnished periodically after installation or connection and shall not be applicable to installation costs,
meter deposits, deposits guaranteeing payment or other charges made
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by the authorized utility franchisee for availability of service to the consumer.
(Ord. No. 07-032, ( 2, 10-16-07)
Sec. 23-28.4. City's responsibility.
The city is required and it shall be its duty to render to each purchaser, bills at least once a month, covering all the purchases of water service, and the amount of the tax imposed
hereunder shall be entered and shown by it as a separate item on each such bill and shall become due and payable to the city whenever such bill becomes due and payable to the city.
Each such bill shall include purchases applicable to but one (1) location, or to but one (1) family or business where more than one (1) family or business uses separate metered services
at one (1) location in the corporate limits of the city.
(Ord. No. 07-032, ( 2, 10-16-07)
Sec. 23-28.5. Fuel adjustment charge.
The tax imposed by this article shall not be applied against any fuel adjustment charge, and such charge shall be separately stated on each bill. Fuel adjustment charge shall mean all
increases in the cost of utility service to the ultimate consumer resulting from an increase in the cost of fuel to the utility subsequent to October 1, 1973.
(Ord. No. 07-032, ( 2, 10-16-07)
Sec. 23-28.6. Collection of tax.
The authorized utility franchisee is hereby authorized and required and it shall be its duty to collect the tax imposed hereunder from such purchaser at the time of payment of each such
bill, and to report and pay over, on or before the twentieth (20th) of each fiscal month to the city, all such taxes levied and collected during the preceding fiscal month. The City
Manager shall cause to be brought all suits and actions
and to take all proceedings in the name of the city as may be necessary for the recovery of such tax.
(Ord. No. 07-032, ( 2, 10-16-07)
Sec. 23-28.7. Payment of tax.
The purchaser is required and it shall be the purchaser's duty to pay the tax imposed hereunder to the authorized utility franchisee as agent for the city at the time of payment of each
such bill.
(Ord. No. 07-032, ( 2, 10-16-07)
Sec. 23-28.8. Failure to pay tax.
(a) It shall be unlawful for any purchaser of water services to evade the payment of the tax imposed herein or any part thereof, or to fail or neglect to pay such tax within thirty (30)
days after same has become due and payable.
(b) If the purchaser shall fail, neglect or refuse to pay such tax, the city is hereby empowered to discontinue to make any further sales or to render any further water service to the
purchaser until the total amount, including such tax as is imposed hereunder, shown upon such bill has been paid in full, provided that such discontinuation of water service shall only
occur when the procedures required by city regulations and state law have been satisfied.
(Ord. No. 07-032, ( 2, 10-16-07)
Sec. 23-28.9. Conformance with state law.
It is the city's intent by the adoption of this regulation to impose no more than the maximum public service tax authorized by F.S. Chapter 166. In the event of a conflict with any
provisions of F.S. Chapter 166 and these regulations the provision of F.S. Chapter 166 shall control and these regulations shall be interpreted to conform with the provisions of state
statute.
(Ord. No. 07-032, ( 2, 10-16-07)
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Sec. 23-28.10. Grant of authority to administer tax.
The City Manager is granted authority to enact administrative regulations and procedures to implement the billing, collection and enforcement of the water service tax, provided the regulations
and procedures are consistent with the procedures and regulations required by state law. All administrative procedures and regulations shall be in writing and the form and substance
approved by the City Attorney.
(Ord. No. 07-032, ( 2, 10-16-07)
ARTICLE III. FIRE RESCUE ASSESSMENT
DIVISION I: INTRODUCTION
Sec. 23-29. Definitions.
As used in this article, the following words and terms shall have the following meanings, unless the context clearly otherwise requires:
Annual Rate Resolution means the resolution described in Section 23-40 hereof, establishing the rate at which a fire rescue assessment for a specific fiscal year will be computed. The
final assessment resolution shall constitute the annual rate resolution for the initial fiscal year in which a fire rescue assessment is imposed or reimposed.
Article means this Fire Rescue Assessment Article.
Assessed Property means all parcels of land included on the assessment roll that receive a special benefit from the delivery of the fire rescue services, programs or facilities identified
in the initial assessment resolution or a subsequent preliminary rate resolution.
Assessment Roll means the special assessment roll relating to a fire rescue assessment approved by a
final assessment resolution pursuant to Section 23-38 hereof or an annual rate resolution pursuant to Section 23-40 hereof.
Building means any structure, whether temporary or permanent, built for support, shelter or enclosure of persons, chattel, or property of any kind, including mobile homes. This term
shall include the use of land in which lots or spaces are offered for use, rent or lease for the placement of mobile homes, travel trailers, or the like for residential purposes.
Certificate of Occupancy means the written certification issued by the city that a building is ready for occupancy for its intended use. For the purposes of this article, a set up or
tie down permit or its equivalent issued for a mobile home shall be considered a Certificate of Occupancy.
City means the City of Boynton Beach, Florida.
City Clerk means the Clerk of the City Commission.
City Commission means the City Commission of the City of Boynton Beach, Florida.
City Manager means the chief administrative officer of the city, designated by the City Commission to be responsible for coordinating fire rescue assessments or such person(s designee.
County means Palm Beach County, Florida.
Final Assessment Resolution means the resolution described in Section 23-38 hereof which shall confirm, modify, or repeal the initial assessment resolution and which shall be the final
proceeding for the initial imposition of fire rescue assessments.
Fire Rescue Assessed Cost means the amount determined by the City Commission to be assessed in any fiscal year to fund all or any portion of the cost of the provision of fire rescue
services, facilities, or programs which provide a special benefit to assessed property, and shall include, but not be limited to, the
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following components: (a) the cost of physical construction, reconstruction or completion of any required facility or improvement; (b) the costs incurred in any required acquisition
or purchase; (c) the cost of all labor, materials, machinery, and equipment; (d) the cost of fuel, parts, supplies, maintenance, repairs, and utilities; (e) the cost of computer services,
data processing, and communications; (f) the cost of all lands and interest therein, leases, property rights, easements, and franchises of any nature whatsoever; (g) the cost of any
indemnity or surety bonds and premiums for insurance; (h) the cost of salaries, volunteer pay, workers( compensation insurance, or other employment benefits; (i) the cost of uniforms,
training, travel, and per diem; (j) the cost of construction plans and specifications, surveys and estimates of costs; (k) the cost of engineering, financial, legal, and other professional
services; (l) the costs of compliance with any contracts or agreements entered into by the city to provide fire rescue services; (m) all costs associated with the structure, implementation,
collection, and enforcement of the fire rescue assessments, including any service charges of the Tax Collector, or Property Appraiser and amounts necessary to off-set discounts received
for early payment of fire rescue assessments pursuant to the Uniform Assessment Collection Act or for early payment off fire rescue assessments collected pursuant to Section 23-47 herein;
(n) all other costs and expenses necessary or incidental to the acquisition, provision, or construction of fire rescue services, facilities, or programs, and such other expenses as may
be necessary or incidental to any related financing authorized by the City Commission by subsequent resolution; (o) a reasonable amount for contingency and anticipated delinquencies
and uncollectible fire rescue assessments; and (p) reimbursement to the city or any other person for any moneys advanced for any costs incurred by the city or such person in connection
with any of the foregoing components of fire rescue assessed cost. In the event the city also imposes an impact fee upon new growth or development for fire rescue related capital improvements,
the fire rescue assessed cost shall not include costs attributable to capital improvements
necessitated by new growth or development that will be paid by such impact fees.
Fire Rescue Assessment means a special assessment lawfully imposed by the City Commission against assessed property to fund all or any portion of the cost of the provision of fire rescue
services, facilities, or programs providing a special benefit to property as a consequence off possessing a logical relationship to the value, use, or characteristics of the assessed
property.
Fiscal Year means that period commencing October 1st of each year and continuing through the next succeeding September 30th, or such other period as may be prescribed by law as the fiscal
year for the city.
Government Property means property owned by the United States of America or any agency thereof, a sovereign state or nation, the State of Florida or any agency thereof, a county, a special
district or a municipal corporation.
Initial Assessment Resolution means the resolution described in Section 23-34 hereof which shall be the initial proceeding for the identification of the fire rescue assessed cost for
which an assessment is to be made and for the imposition of a fire rescue assessment.
Maximum Assessment Rate means the highest rate of a fire rescue assessment established by the City Commission in an initial assessment resolution or preliminary rate resolution and confirmed
by the City Commission in the final assessment resolution or annual rate resolution.
Owner shall mean the person reflected as the owner of assessed property on the tax roll.
Person means any individual, partnership, firm, organization, corporation, association, or any other legal entity, whether singular or plural, masculine or feminine, as the context may
require.
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Preliminary Rate Resolution means the resolution described in Section 23-40 hereof initiating the annual process for updating the assessment roll and directing the reimposition of fire
rescue assessments pursuant to an annual rate resolution.
Property Appraiser means the Palm Beach County Property Appraiser.
Tax Collector means the Palm Beach County Tax Collector.
Tax Roll means the real property ad valorem tax assessment roll maintained by the Property Appraiser for the purpose of the levy and collection of ad valorem taxes.
Uniform Assessment Collection Act means F.S. (( 197.3632 and 197.3635, or any successor statutes authorizing the collection of non ad valorem assessments on the same bill as ad valorem
taxes, and any applicable regulations promulgated thereunder.
(Ord. No. 01-34, ( 1.01, 7-11-01)
Sec. 23-30. Interpretation.
Unless the context indicates otherwise, words importing the singular number include the plural number, and vice versa; the terms (hereof,( (hereby,( (herein,( (hereto,( (hereunder( and
similar terms refer to this article; and the term (hereafter( means after, and the term (heretofore( means before, the effective date of this article. Words of any gender include the
correlative words of the other genders, unless the sense indicates otherwise.
(Ord. No. 01-34, ( 1.02, 7-11-01)
Sec. 23-31. General Findings.
It is hereby ascertained, determined, and declared that:
(a) Pursuant to Florida Constitution, Art. VIII, ( 2(b) and F.S. (( 166.021 and 166.041, the City
Commission has all powers of local self-government to perform municipal functions and to render municipal services in a manner not inconsistent with law, and such power may be exercised
by the enactment of city ordinances.
(b) The City Commission may exercise any governmental, corporate, or proprietary power for a municipal purpose except when expressly prohibited by law, and the City Commission may legislate
on any subject matter on which the Florida Legislature may act, except those subjects described in F.S. ( 166.021(3)(a), (b), (c), and (d). The subject matter of F.S. ( 166.021(3)(a),
(b), (c), and (d), are not relevant to the imposition of assessments related to fire rescue services, facilities or programs of the city.
(c) The purpose of this article is to (1) provide procedures and standards for the imposition of city wide fire rescue assessments under the general home rule powers of a municipality
to impose special assessments; (2) authorize a procedure for the funding of fire rescue services, facilities, or programs providing special benefits to property within the city; and
(3) legislatively determine the special benefit provided to assessed property from the provision of the city(s consolidated fire rescue services.
(d) The annual fire rescue assessments, to be imposed using the procedures provided in this article, shall constitute non ad valorem assessments within the meaning and intent of the
Uniform Assessment Collection Act.
(e) The fire rescue assessments to be imposed using the procedures provided in this article are imposed by the City Commission, not the Palm Beach County Board of County Commissioners,
Property Appraiser or Tax Collector. The duties of the Property Appraiser and Tax Collector under the provisions of this article and the Uniform Assessment Collection Act are ministerial.
(Ord. No. 01-34, ( 1.03, 7-11-01)
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Sec. 23-32. Legislative Determinations of Special Benefit.
It is hereby ascertained and declared that the fire rescue services, facilities, and programs provide a special benefit to property that is improved by the existence or construction
of a building based upon the following legislative determination: fire rescue services possess a logical relationship to the use and enjoyment of improved property by: (1) protecting
the value of the improvements and structures through the provision of available fire rescue services; (2) protecting the life and safety of intended occupants in the use and enjoyment
of improvements and structures within improved parcels; (3) lowering the cost of fire insurance by the presence of a professional and comprehensive fire rescue program within the city;
and (4) containing the spread of fire incidents occurring on vacant property with the potential to spread and endanger the structures and occupants of improved property.
(Ord. No. 01-34, ( 1.04, 7-11-01)
DIVISION II: ANNUAL FIRE RESCUE
ASSESSMENTS
Sec. 23-33. General Authority.
(a) The City Commission is hereby authorized to impose an annual fire rescue assessment to fund all or any portion of the fire rescue assessed cost upon benefitted property at a rate
of assessment based on the special benefit accruing to such property from the city(s provision of fire rescue services, facilities, or programs. All fire rescue assessments shall be
imposed in conformity with the procedures set forth in this Division.
(b) The amount of the fire rescue assessment imposed in a fiscal year against a parcel of assessed property shall be determined pursuant to an apportionment methodology based upon a
classification of property designed to provide a fair and reasonable apportionment of the fire rescue
assessed cost among properties on a basis reasonably related to the special benefit provided by fire rescue services, facilities, or programs funded with assessment proceeds.
(c) Nothing contained in this article shall be construed to require the imposition of fire rescue assessments against government property.
(Ord. No. 01-34, ( 2.01, 7-11-01)
Sec. 23-34. Initial Proceedings.
The initial proceeding for the imposition of a fire rescue assessment shall be the adoption of an initial assessment resolution by the City Commission, (1) containing a brief and general
description of the fire rescue services, facilities, or programs to be provided, (2) determining the fire rescue assessed cost to be assessed, (3) describing the method of apportioning
the fire rescue assessed cost and the computation of the fire rescue assessment for specific properties, (4) establishing an estimated assessment rate for the upcoming fiscal year, (5)
establishing a maximum assessment rate, if desired by the City Commission, and (6) directing the City Manager to (a) prepare the initial assessment roll, as required by Section 23-35
hereof, (b) publish the notice required by Section 23 36 hereof, and (c) mail the notice required by Section 23 37 hereof using information then available from the tax roll.
(Ord. No. 01-34, ( 2.02, 7-11-01)
Sec. 23-35. Initial Assessment Roll.
(a) The City Manager shall prepare, or direct the preparation of, the initial assessment roll, which shall contain the following:
(1) A summary description of all assessed property conforming to the description contained on the tax roll.
(2) The name of the owner of the assessed property.
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(3) The amount of the fire rescue assessment to be imposed against each such parcel of assessed property.
(b) The initial assessment roll shall be retained by the City Manager and shall be open to public inspection. The foregoing shall not be construed to require that the assessment roll
be in printed form if the amount of the fire rescue assessment for each parcel of property can be determined by use of a computer terminal available to the public.
(Ord. No. 01-34, ( 2.03, 7-11-01)
Sec. 23-36. Notice by Publication.
Upon completion of the initial assessment roll, the City Manager shall publish, or direct the publication of, once in a newspaper of general circulation within the city a notice stating
that at a meeting of the City Commission on a certain day and hour, not earlier than 20 calendar days from such publication, which meeting shall be a regular, adjourned, or special meeting,
the City Commission will hear objections of all interested persons to the final assessment resolution which shall establish the rate of assessment and approve the aforementioned initial
assessment roll. The published notice shall conform to the requirements set forth in the Uniform Assessment Collection Act. Such notice shall include (a) a geographic depiction of the
property subject to the fire rescue assessment; (b) a brief and general description of the fire rescue services, facilities, or programs to be provided; (c) the rate of assessment including
a maximum assessment rate in the event one was adopted; (d) the procedure for objecting provided in Section 23-36 hereof; (e) the method by which the fire rescue assessment will be collected;
and (f) a statement that the initial assessment roll is available for inspection at the office of the City Manager and all interested persons may ascertain the amount to be assessed
against a parcel of assessed property at the office of the City Manager.
(Ord. No. 01-34, ( 2.04, 7-11-01)
Sec. 23-37. Notice by Mail.
(a) In addition to the published notice required by Section 23-36, the City Manager shall provide notice, or direct the provision of notice, of the proposed fire rescue assessment by
first class mail to the owner of each parcel of property (except government property) subject to the fire rescue assessment. Such notice shall include (1) the purpose of the fire rescue
assessment; (2) the rate of assessment to be levied against each parcel of property, including a maximum assessment rate in the event one was adopted; (3) the unit of measurement applied
to determine the fire rescue assessment; (4) the number of such units contained in each parcel of property; (5) the total revenue to be collected by the city from the fire rescue assessment;
(6) a statement that failure to pay the fire rescue assessment will cause a tax certificate to be issued against the property or foreclosure proceedings to be instituted, either of which
may result in a loss of title to the property; (7) a statement that all affected owners have a right to appear at the hearing and to file written objections with the City Commission
within 20 days of the notice; and (8) the date, time, and place of the hearing. The mailed notice shall conform to the requirements set forth in the Uniform Assessment Collection Act.
Notice shall be mailed at least 20 calendar days prior to the hearing to each owner at such address as is shown on the tax roll. Notice shall be deemed mailed upon delivery thereof to
the possession of the United States Postal Service. The City Manager may provide proof of such notice by affidavit. Failure of the owner to receive such notice due to mistake or inadvertence
shall not affect the validity of the assessment roll nor release or discharge any obligation for payment of a fire rescue assessment imposed by the City Commission pursuant to this article.
(b) Pursuant to Laws of Florida, Ch. 92 264, a special act relating to the county, the City Commission shall provide notice in addition to the first class mailed notice described in
Subsection (a) of this section. This additional notice shall be mailed by the Property
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Appraiser and included as a part of the notice of proposed property taxes under F.S. ( 200.069, the truth in millage notification. The City Manager shall provide to the Property Appraiser,
no later than August 1 of each year, the fire rescue assessment rate expressed in dollars and cents per billing unit, the associated fire rescue assessment amount, and the purpose of
the fire rescue assessment. The Property Appraiser shall include notice of the fire rescue assessment in the manner directed by Laws of Florida, Ch. 92 264.
(Ord. No. 01-34, ( 2.05, 7-11-01)
Sec. 23-38. Adoption of Final Assessment Resolution.
At the public hearing as noticed pursuant to Sections 23-36 and 23-37 hereof, or to which an adjournment or continuance may be taken by the City Commission, the City Commission shall
receive any oral or written objections of interested persons and may then, or at any subsequent meeting of the City Commission adopt the final assessment resolution which shall (a) confirm,
modify, or repeal the initial assessment resolution with such amendments, if any, as may be deemed appropriate by the City Commission; (b) establish the rate of assessment to be imposed
in the upcoming fiscal year; (c) establish a maximum assessment rate that may be imposed in the event such rate was adopted; (d) approve the initial assessment roll, with such amendments
as it deems just and right; and (e) determine the method of collection. The adoption of the final assessment resolution by the City Commission shall constitute a legislative determination
that all parcels assessed derive a special benefit from the fire rescue services, facilities, or programs to be provided or constructed and a legislative determination that the fire
rescue assessments are fairly and reasonably apportioned among the properties that receive the special benefit. All written objections to the final assessment resolution shall be filed
with the City Manager at or before the time or adjourned time of such hearing. The final assessment resolution shall constitute the annual rate resolution for the initial fiscal year
in
which fire rescue assessments are imposed or reimposed hereunder.
(Ord. No. 01-34, ( 2.06, 7-11-01)
Sec. 23-39. Effect of Final Assessment Resolution.
The fire rescue assessments for the initial fiscal year shall be established upon adoption of the final assessment resolution. The adoption of the final assessment 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 initial rate of assessment; the maximum assessment rate, if any; the initial 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 the City Commission action on the final assessment resolution. The initial
assessment roll, as approved by the final assessment resolution, shall be delivered to the Tax Collector, as required by the Uniform Assessment Collection Act, or if the alternative
method described in Section 23 47 hereof is used to collect the fire rescue assessments, such other official as the City Commission by resolution shall designate.
(Ord. No. 01-34, ( 2.07, 7-11-01)
Sec. 23-40. Adoption of Annual Rate Resolution.
(a) The City Commission shall adopt an annual rate resolution during its budget adoption process for each fiscal year following the initial fiscal year for which a fire rescue assessment
is imposed hereunder.
(b) The initial proceedings for the adoption of an annual rate resolution shall be the adoption of a preliminary rate resolution by the City Commission (1) containing a brief and general
description of the fire rescue services, facilities, or programs to be provided; (2) determining the fire rescue assessed cost
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to be assessed for the upcoming fiscal year; (3) establishing the estimated assessment rate for the upcoming fiscal year; (4) establishing or increasing a maximum assessment rate, if
desired by the City Commission; (5) authorizing the date, time, and place of a public hearing to receive and consider comments from the public and consider the adoption of the annual
rate resolution for the upcoming fiscal year; and (6) directing the City Manager to (a) update the assessment roll, (b) provide notice by publication and first class mail to affected
owners in the event circumstances described in Subsection (f) of this Section so require, and (c) directing and authorizing any supplemental or additional notice deemed proper, necessary
or convenient by the city.
(c) The annual rate resolution shall (1) establish the rate of assessment to be imposed in the upcoming fiscal year and (2) approve the assessment roll for the upcoming fiscal year with
such adjustments as the City Commission deems just and right. The assessment roll shall be prepared in accordance with the method of apportionment set forth in the initial assessment
resolution, or any subsequent preliminary rate resolution, together with modifications, if any, that are provided and confirmed in the final assessment resolution or any subsequent annual
rate resolution.
(d) Nothing herein shall preclude the City Commission from providing annual notification to all owners of assessed property in the manner provided in Sections 23-36 and/or 23-37 hereof
or any other method as provided by law.
(e) The City Commission may establish or increase a maximum assessment rate in an initial assessment resolution or preliminary rate resolution and confirm such maximum assessment rate
in the event notice of such maximum rate assessment has been included in the notices required by Sections 23 36 and 23-37 hereof.
(f) In the event (1) the proposed fire rescue assessment for any fiscal year exceeds the rates of assessment adopted by the City Commission including a maximum assessment rate, if any,
that were listed in
the notices previously provided to the owners of assessed property pursuant to Sections 23 36 and 23 37 hereof, (2) the purpose for which the fire rescue assessment is imposed or the
use of the revenue from the fire rescue assessment is substantially changed from that represented by notice previously provided to the owners of assessed property pursuant to Sections
23-36 and 23-37 hereof, (3) assessed property is reclassified or the method of apportionment is revised or altered resulting in an increased fire rescue assessment from that represented
by notice previously provided to the owners of assessed property pursuant to Sections 23-36 and 23-37 hereof, or (4) an assessment roll contains assessed property that was not included
on the assessment roll approved for the prior fiscal year, notice shall be provided by publication and first class mail to the owners of such assessed property as provided by law. Such
notice shall substantially conform with the notice requirements set forth in Sections 23-36 and 23-37 hereof and inform the owner of the date, time, and place for the adoption of the
annual rate resolution. The failure of the owner to receive such notice due to mistake or inadvertence, shall not affect the validity of the assessment rollnor release or discharge any
obligation for payment of a fire rescue assessment imposed by the City Commission pursuant to this article.
(g) As to any assessed property not included on an assessment roll approved by the adoption of the final assessment resolution or a prior year(s annual rate resolution, the adoption
of the succeeding annual rate resolution shall be the final adjudication of the issues presented as to such assessed property (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 establishment or increase of a maximum assessment rate,
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 the City Commission action on the annual rate resolution. Nothing contained herein shall be construed or interpreted to affect the finality of any fire rescue
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assessment not challenged within the required 20 day period for those fire rescue assessments previously imposed against assessed property by the inclusion of the assessed property on
an assessment roll approved in the final assessment resolution or any subsequent annual rate resolution.
(h) The assessment roll, as approved by the annual rate resolution, shall be delivered to the Tax Collector as required by the Uniform Assessment Collection Act, or if the alternative
method described in Section 23-47 hereof is used to collect the fire rescue assessments, such other official as the City Commission by resolution shall designate. If the fire rescue
assessment against any property shall be sustained, reduced, or abated by the court, an adjustment shall be made on the assessment roll.
(Ord. No. 01-34, ( 2.08, 7-11-01)
Sec. 23-41. Lien of Fire Rescue Assessments.
Upon the adoption of the assessment roll, all fire rescue assessments shall constitute a lien against assessed property equal in rank and dignity with the liens of all state, county,
district, or municipal taxes and special assessments. Except as otherwise provided by law, such lien shall be superior in dignity to all other prior liens, mortgages, titles, and claims,
until paid. The lien for a fire rescue assessment shall be deemed perfected upon the City Commission(s adoption of the final assessment resolution or the annual rate resolution, whichever
is applicable. The lien for a fire rescue assessment collected under the Uniform Assessment Collection Act shall attach to the property included on the assessment roll as of the prior
January 1, the lien date for ad valorem taxes imposed under the tax roll. The lien for a fire rescue assessment collected under the alternative method of collection provided in Section
23-47 shall be deemed perfected upon the City Commission(s adoption of the final assessment resolution or the annual rate resolution, whichever is applicable, and shall attach to the
property on such date of adoption.
(Ord. No. 01-34, ( 2.09, 7-11-01)
Sec. 23-42. Revisions to Fire Rescue Assessments.
If any fire rescue assessment made under the provisions of this article is either in whole or in part annulled, vacated, or set aside by the judgment of any court, or if the City Commission
is satisfied that any such fire rescue assessment is so irregular or defective that the same cannot be enforced or collected, or if the City Commission has failed to include or omitted
any property on the assessment roll, which property should have been so included, the City Commission may take all necessary steps to impose a new fire rescue assessment against any
property benefitted by the fire rescue assessed costs, following as nearly as may be practicable, the provisions of this article and in case such second fire rescue assessment is annulled,
vacated, or set aside, the City Commission may obtain and impose other fire rescue assessments until a valid fire rescue assessment is imposed.
(Ord. No. 01-34, ( 2.10, 7-11-01)
Sec. 23-43. Procedural Irregularities.
Any informality or irregularity in the proceedings in connection with the levy of any fire rescue assessment under the provisions of this article shall not affect the validity of the
same after the approval thereof, and any fire rescue assessment as finally approved shall be competent and sufficient evidence that such fire rescue assessment was duly levied, that
the fire rescue assessment was duly made and adopted, and that all other proceedings adequate to such fire rescue assessment were duly had, taken, and performed as required by this article;
and no variance from the directions hereunder shall be held material unless it be clearly shown that the party objecting was materially injured thereby.
(Ord. No. 01-34, ( 2.11, 7-11-01)
Sec. 23-44. Correction of Errors and Omissions.
(a) No act of error or omission on the part of the Property Appraiser, Tax Collector, City Manager,
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Taxation, Assessments and Fees 15
City Commission, or their deputies or employees, shall operate to release or discharge any obligation for payment of a fire rescue assessment imposed by the City Commission under the
provision of this article.
(b) When it shall appear that any fire rescue assessment should have been imposed under this article against a parcel of property specially benefitted by the provision of fire rescue
services, facilities, or programs, but that such property was omitted from the assessment roll; or such property was erroneously assessed; or was not listed on the tax roll as an individual
parcel of property as of the effective date of the assessment roll approved by the annual rate resolution for any upcoming fiscal year, the City Commission may, upon provision of a notice
by mail provided to the owner of the omitted or erroneously assessed parcel in the manner and form provided in Section 23-37, impose the applicable fire rescue assessment for the fiscal
year in which such error or omission is discovered, in addition to the applicable fire rescue assessment due for the prior two fiscal years. Such fire rescue assessment shall constitute
a lien against assessed property equal in rank and dignity with the liens of all state, county, district, or municipal taxes and special assessments, and superior in rank and dignity
to all other prior liens, mortgages, titles, and claims in and to or against the real property involved, shall be collected as provided in Division III hereof, and shall be deemed perfected
on the date of adoption of the resolution imposing the omitted or delinquent assessments.
(c) Prior to the delivery of the assessment roll to the Tax Collector in accordance with the Uniform Assessment Collection Act, the City Manager shall have the authority at any time,
upon his or her own initiative or in response to a timely filed petition from the owner of any property subject to a fire rescue assessment, to reclassify property based upon presentation
of competent and substantial evidence, and correct any error in applying the fire rescue assessment apportionment method to any particular parcel of property not otherwise requiring
the provision of notice pursuant to the Uniform Assessment Collection Act. Any such correction shall
be considered valid ab initio and shall in no way affect the enforcement of the fire rescue assessment imposed under the provisions of this article. All requests from affected property
owners for any such changes, modifications or corrections shall be referred to, and processed by, the City Manager and not the Property Appraiser or Tax Collector.
(d) After the assessment roll has been delivered to the Tax Collector in accordance with the Uniform Assessment Collection Act, any changes, modifications, or corrections thereto shall
be made in accordance with the procedures applicable to correcting errors and insolvencies on the tax roll upon timely written request and direction of the City Manager.
(Ord. No. 01-34, ( 2.13, 7-11-01)
Sec. 23-45. Interim Assessments.
An interim fire rescue assessment may be imposed against all property for which a certificate of occupancy is issued after the adoption of the annual rate resolution. The amount of the
interim fire rescue assessment shall be calculated upon a monthly rate, which shall be one twelfth of the annual rate for such property computed in accordance with the annual rate resolution
for the fiscal year for which the interim fire rescue assessment is being imposed. Such monthly rate shall be imposed for each full calendar month remaining in the fiscal year. In addition
to the monthly rate, the interim fire rescue assessment may also include an estimate of the subsequent fiscal year(s fire rescue assessment. Issuance of the certificate of occupancy
without the payment in full of the interim fire rescue assessment shall not relieve the owner of such property of the obligation of full payment. Any interim fire rescue assessment not
collected prior to the issuance of the certificate of occupancy may be collected pursuant to the Uniform Assessment Collection Act as provided in Section 23 46 of this article, under
the alternative collection method provided in Section 23-47 or by any other method authorized by law. Any interim fire rescue assessment shall be deemed due and payable on the
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date the certificate of occupancy was issued and shall constitute a lien against such property as of that date. Said lien shall be equal in rank and dignity with the liens of all state,
county, district or municipal taxes and special assessments, and superior in rank and dignity to all other liens, encumbrances, titles and claims in and to or against the real property
involved and shall be deemed perfected upon the issuance of the certificate of occupancy.
(Ord. No. 01-34, ( 2.14, 7-11-01)
DIVISION III: COLLECTION AND USE
OF FIRE RESCUE ASSESSMENTS
Sec. 23-46. Method of Collection.
(a) Unless otherwise directed by the City Commission, the fire rescue assessments shall be collected pursuant to the uniform method provided in the Uniform Assessment Collection Act,
and the city shall comply with all applicable provisions of the Uniform Assessment Collection Act. Any hearing or notice required by this article may be combined with any other hearing
or notice required by the Uniform Assessment Collection Act or other provision of law.
(b) The amount of a fire rescue assessment to be collected using the uniform method pursuant to the Uniform Assessment Collection Act for any specific parcel of benefitted property may
include an amount equivalent to the payment delinquency, delinquency fees and recording costs for a prior year(s assessment for a comparable service, facility, or program provided, (1)
the collection method used in connection with the prior year(s assessment did not employ the use of the uniform method of collection authorized by the Uniform Assessment Collection Act,
(2) notice is provided to the owner as required under the Uniform Assessment Collection Act, and (3) any lien on the affected parcel for the prior year(s assessment is supplanted and
transferred to such fire rescue assessment upon certification of a non ad valorem roll to the Tax Collector by the city.
(Ord. No. 01-34, ( 3.01, 7-11-01)
Sec. 23-47. Alternative Method of Collection.
In lieu of using the Uniform Assessment Collection Act, the City Commission may elect to collect the fire rescue assessments by any other method which is authorized by law or under the
alternative collection method provided by this section:
(a) The City Commission shall provide fire rescue assessment bills by first class mail to the owner of each affected parcel of property, other than government property. The bill or accompanying
explanatory material shall include (1) a brief explanation of the fire rescue assessment, (2) a description of the unit of measurement used to determine the amount of the fire rescue
assessment, (3) the number of units contained within the parcel, (4) the total amount of the fire rescue assessment imposed against the parcel for the appropriate period, (5) the location
at which payment will be accepted, (6) the date on which the fire rescue assessment is due, and (7) a statement that the fire rescue assessment constitutes a lien against assessed property
equal in rank and dignity with the liens of all state, county, district or municipal taxes and other non ad valorem assessments.
(b) The City Commission shall have the right to foreclose and collect all delinquent fire rescue assessments in the manner provided by law for the foreclosure of mortgages on real property
or appoint or retain an agent to institute such foreclosure and collection proceedings. A fire rescue assessment shall become delinquent if it is not paid within 30 days from the date
payment was due, as identified in accordance with paragraph (a)(6) of this section. The City Commission or its agent shall notify any property owner who is delinquent in payment of his
or her fire rescue assessment within 60 days from the date such assessment was due. Such notice shall state in effect that the City Commission or its agent will either (1) initiate a
foreclosure action or suit in equity and cause the foreclosure of such property subject to a delinquent fire rescue assessment in a method now or hereafter provided by law for foreclosure
of mortgages on real property, or (2) cause an amount
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Taxation, Assessments and Fees 17
equivalent to the delinquent fire rescue assessment, not previously subject to collection using the uniform method under the Uniform Assessment Collection Act, to be collected on the
tax bill for a subsequent year.
(c) All costs, fees and expenses, including reasonable attorney fees and title search expenses, related to any foreclosure action as described herein shall be included in any judgment
or decree rendered therein. At the sale pursuant to decree in any such action, the city may be the purchaser to the same extent as any person. The City Commission or its agent may join
in one foreclosure action the collection of fire rescue assessments against any or all property assessed in accordance with the provisions hereof. All delinquent owners whose property
is foreclosed shall be liable for an apportioned amount of reasonable costs and expenses incurred by the City Commission and its agents, including reasonable attorney fees, in collection
of such delinquent fire rescue assessments and any other costs incurred by the City Commission as a result of such delinquent fire rescue assessments and the same shall be collectible
as a part of or in addition to, the costs of the action.
(d) In lieu of foreclosure, any delinquent fire rescue assessment and the costs, fees and expenses attributable thereto, may be collected pursuant to the Uniform Assessment Collection
Act; provided however, that (1) notice is provided to the owner in the manner required by the Uniform Assessment Collection Act and this article, and (2) any existing lien of record
on the affected parcel for the delinquent fire rescue assessment is supplanted by the lien resulting from certification of the assessment roll, as applicable, to the Tax Collector.
(e) Notwithstanding the City Commission(s use of an alternative method of collection, the City Manager shall have the same power and authority to correct errors and omissions as provided
to him or other city officials in Section 23-44 hereof.
(f) Any City Commission action required in the collection of fire rescue assessments may be by resolution.
(Ord. No. 01-34, ( 3.02, 7-11-01)
Sec. 23-48. Government property.
(a) In the event fire rescue assessments are imposed against government property, the City Commission shall provide fire rescue assessment bills by first class mail to the owner of each
affected parcel of government property. The bill or accompanying explanatory material shall include (1) a brief explanation of the fire rescue assessment, (2) a description of the unit
of measurement used to determine the amount of the fire rescue assessment, (3) the number of units contained within the parcel, (4) the total amount of the parcel(s fire rescue assessment
for the appropriate period, (5) the location at which payment will be accepted, and (6) the date on which the fire rescue assessment is due.
(b) Fire rescue assessments imposed against government property shall be due on the same date as all other fire rescue assessments and, if applicable, shall be subject to the same discounts
for early payment.
(c) A fire rescue assessment shall become delinquent if it is not paid within 30 days from the date payment was due, as identified in paragraph (A)(6) of this section. The City Commission
shall notify the owner of any government property that is delinquent in payment of its fire rescue assessment within 60 days from the date such assessment was due. Such notice shall
state that the City Commission will initiate a mandamus or other appropriate judicial action to compel payment.
(d) All costs, fees and expenses, including reasonable attorney fees and title search expenses, related to any mandamus or other action as described herein shall be included in any judgment
or decree rendered therein. All delinquent owners of government property against which a mandamus or other appropriate action is filed shall be liable for an apportioned amount of reasonable
costs and expenses incurred by the city, including reasonable attorney fees, in collection of such delinquent fire rescue assessments and any other costs incurred by the City Commission
as a result of such delinquent fire rescue
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18 Boynton Beach Code
assessments and the same shall be collectible as a part of or in addition to, the costs of the action.
(e) As an alternative to the foregoing, a fire rescue assessment imposed against government property may be collected as a surcharge on a utility bill provided to such government property
in periodic installments with a remedy of a mandamus action in the vent of non payment. The City Commission may contract for such billing services with any utility, whether or not such
utility is owned by the city.
(Ord. No. 01-34, ( 3.03, 7-11-01)
DIVISION IV: GENERAL PROVISIONS
Sec. 23-49. Applicability.
This article and the City Commission(s authority to impose assessments pursuant hereto shall be applicable throughout the city.
(Ord. No. 01-34, ( 4.01, 7-11-01)
Sec. 23-50. Alternative Method.
(a) This article shall be deemed to provide an additional and alternative method for the doing of the things authorized hereby and shall be regarded as supplemental and additional to
powers conferred by other laws, and shall not be regarded as in derogation of any powers now existing or which may hereafter come into existence. This article, being necessary for the
welfare of the inhabitants of the city, shall be liberally construed to effect the purposes hereof.
(b) Nothing herein shall preclude the City Commission from directing and authorizing, by resolution, the combination with each other of (1) any supplemental or additional notice deemed
proper, necessary, or convenient by the city, (2) any notice required by this article, or (3) any notice required by law, including the Uniform Assessment Collection Act.
(Ord. No. 01-34, ( 4.02, 7-11-01)
Sec. 23-51. Severability.
The provisions of this article are severable; and if any section, subsection, sentence, clause or provision is held invalid by any court of competent jurisdiction, the remaining provisions
of this article shall not be affected thereby.
(Ord. No. 01-34, ( 4.03, 7-11-01)
Sec. 23-52. Effective Date.
This article shall take effect immediately upon its passage and adoption on the second and final reading.
(Ord. No. 01-34, ( 4.04, 7-11-01)
Sec. 23-53. Limitation on Fire Rescue Assessment Duration.
Notwithstanding any authority in this article to the contrary, no fire rescue assessment shall be imposed to fund any fiscal year beyond that fiscal year ending on September 30, 2008.
(Ord. No. 01-56, passed 11-20-01)
ARTICLE IV. ADDITIONAL HOMESTEAD
EXEMPTION
Sec. 23-54. Additional homestead exemption for persons 65 and older.
(a) Definitions.
(1) Household means a person, or group of persons living together in a room or group of rooms as a housing unit, but the term does not include persons boarding or renting a portion of
a dwelling, as defined in Section 196.075(1), Florida Statutes, as amended from time to time.
(2) Household income means the adjusted gross income, as defined in s. 62 of the United States
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Taxation, Assessments and Fees 19
Internal Revenue Code, of all members of the household, as defined in Section 196.076(1), Florida Statutes, as amended from time to time.
(b) General.
(1) The additional homestead exemption set forth in this section shall apply only to taxes levied by the City of Boynton Beach including, if any, dependent special districts and municipal
service taxing units.
(2) Any person who meets the requirements set forth in (c) below, shall be eligible for an additional homestead exemption in an amount up to twenty-five thousand dollars ($25,000.00).
(c) Requirements to obtain additional homestead exemption. Any person who has attained the age of sixty-five (65) years will be entitled to an additional homestead exemption if:
(1) The person has legal or equitable title to real estate; and
(2) The person maintains thereon the permanent residence of the owner; and
(3) The person's household income does not exceed twenty thousand dollars ($20,000.00).
(4) The taxpayer claiming the exemption shall annually submit a request for the additional exemption herein created to the Palm Beach County Property Appraiser, not later than March
1, a sworn statement of household income on a form prescribed by the Florida Department of Revenue and in accordance with rules of the Florida Department of Revenue. The applicant shall
submit copies of any federal income tax returns for the prior year, any wage and earnings statements (W-2 forms),and any other documents which the Florida Department of Revenue finds
necessary, for each member of the household, is submitted by June 1. The taxpayer's statement shall attest to the accuracy of such
copies; and
(5) Property appraiser approval. The property appraiser may not grant the exemption without the required documentation.
(d) Household income. For the purposes of (c)(3) above, beginning January 1, 2001, the twenty thousand dollar ($20,000.00) household income limitation shall be adjusted annually on
January 1, by the percentage change in the average cost-of-living in the period January 1 through December 31 of the immediate prior year compared with the same period for the year prior
to that. The index is the average of the monthly consumer-price index figures for the stated twelve-month period, relative to the United States as a whole, issued by the United States
Department of Labor.
(e) If title is held jointly with the right of survivorship, the person residing on the property and otherwise qualifying may receive the entire amount of the additional homestead exemption.
(Ord. No. 04-044, ( 2, 7-20-04)
ARTICLE V. EMERGENCY MEDICAL
SERVICES TRANSPORTATION
FEES AND CHARGES
Sec. 23 55. Definitions.
For the purposes of this chapter, the following definitions shall apply:
(a) Basic life support (BLS) services include the treatment of medical emergencies by a qualified person through the use of techniques such as patient assessment, cardiopulmonary resuscitation
(CPR), splinting, obstetrical assistance, bandaging, administration of oxygen, application of medical anti shock trousers, administration of a subcutaneous injection using a premeasured
auto injector of epinephrine to a person suffering an anaphylactic reaction, and other techniques described in the Emergency Medical Technician Basic Training Course
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Curriculum of the United States Department of Transportation.
(b) Advanced life support services means the treatment of life threatening emergencies through the use of techniques such as endotracheal intubation, the administration of intravenous
fluids, medications, telemetry, cardiac monitoring, cardiac defibrillation, and the use of external pacemakers by a qualified paramedic. Advanced life support services are classified
in two categories as follows:
(1) Advanced life support, level 1 (ALS1). Where medically necessary, the provision of an assessment by an advanced life support (ALS) provider and/or the provision of one (1) or more
ALS interventions. An ALS intervention is defined as a procedure beyond the scope of an EMT Basic as defined in the National EMS Education and Practice Blueprint.
(2) Advanced life support, level 2 (ALS2). Where medically necessary, the administration of at least three (3) different medications and/or the provision of one (1) or more of the following
ALS procedures:
a. Manual defibrillation/cardio-version.
b. Endotracheal intubation.
c. Central venous line.
d. Cardiac pacing.
e. Chest decompression.
f. Surgical airway.
g. Intraosseous line.
(Ord. No. 14 012, ( 3, 8 19 14)
Sec. 23 56. Emergency medical services transportation fees and charges.
The fees and charges for emergency medical transportation services are as follows:
(a) Effective October 1, 2014:
(1) BLS transport fee $610.00
(2) ALS1 transport fee 610.00
(3) ALS2 transport fee 770.00
(4) Mileage 12.00
(b) Effective October 1, 2015:
(1) BLS transport fee $630.00
(2) ALS1 transport fee 630.00
(3) ALS2 transport fee 790.00
(4) Mileage 12.50
(c) Effective October 1, 2016:
(1) BLS transport fee $650.00
(2) ALS1 transport fee 650.00
(3) ALS2 transport fee 810.00
(4) Mileage 13.00
(d) Effective October 1, 2017:
(1) BLS transport fee $670.00
(2) ALS1 transport fee 670.00
(3) ALS2 transport fee 830.00
(4) Mileage 13.50
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Taxation, Assessments and Fees 21
(e) Effective October 1, 2018:
(1) BLS transport fee $690.00
(2) ALS1 transport fee 690.00
(3) ALS2 transport fee 850.00
(4) Mileage 14.00
(Ord. No. 14 012, ( 3, 8 19 14)
Sec. 23 57. Collection of emergency medical services transportation fees and charges.
(a) The Fire Rescue Department will submit bills to patients or to the patient(s insurance carrier for the provision of basic life support or advanced life support transportation.
(b) The Boynton Beach Fire Rescue Department has established the Standard Operating Guidelines for EMS Transportation Billing Policies, Procedures and Collections. The Administration
and Finance Officer is hereby authorized to adjust the accounts as stated in the policy.
(c) The city may collect delinquent charges through any and all available legal remedies.
(d) The City Finance Department is hereby authorized to accept assignment at the maximum allowable rate of Medicaid, Medicare, and Palm Beach County Health Care District benefits.
(e) The City Finance Department is hereby authorized to negotiate payment settlements of outstanding debts owed to the city for emergency services rendered when the debtor is unable
to satisfy the outstanding balance due.
(Ord. No. 14 012, ( 3, 8 19 14)
2015 S-45
22 Boynton Beach Code