R19-092 3
5 CITY OF BOYNTON BEACH, FLORIDA
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1 ANNUAL ASSESSMENT RESOLUTION
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1 ADOPTED SEPTEMBER 10, 2019
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2• RESOLUTION NO. R19-092
2 A RESOLUTION OF THE CITY OF BOYNTON BEACH, FLORIDA,
2' RELATING TO THE PROVISION OF FIRE RESCUE SERVICES,
2' FACILITIES, AND PROGRAMS IN THE CITY OF BOYNTON
2 BEACH, FLORIDA; IMPOSING FIRE RESCUE ASSESSMENTS
2 AGAINST ASSESSED PROPERTY LOCATED WITHIN THE CITY
2: FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2019;
2• APPROVING THE RATE OF ASSESSMENT; APPROVING THE
31 ASSESSMENT ROLL; CONFIRMING AND CONTINUING A
3 PROCEDURE FOR HARDSHIP WAIVERS OR DEFERRALS OF
3• ALL OR PART OF THE CITY'S FIRE RESCUE SPECIAL
3 ASSESSMENT INCLUDING APPLICATION AND REVIEW BY THE
34 CITY'S FINANCE DIRECTOR OR DESIGNEE, AND ELIGIBILITY
3' CRITERIA FOR SUCH WAIVERS; PROVIDING FOR CONFLICTS;
3: PROVIDING FOR SEVERABILITY; AND PROVIDING AN
3 EFFECTIVE DATE.
3:
3• WHEREAS, the City Commission of Boynton Beach, Florida (the "City
41 Commission"), has enacted Ordinance No. 08-017 (the "Ordinance"), which authorizes the
4 imposition of Fire Rescue Assessments each Fiscal Year for the fire rescue services,
4. facilities, and programs against Assessed Property located within the City; and
4 WHEREAS, the imposition of a Fire Rescue Assessment for fire rescue services,
44 facilities, and programs each fiscal year is an equitable and efficient method of allocating
4' and apportioning the Fire Rescue Assessed Cost among parcels of Assessed Property; and
4 WHEREAS, the City Commission desires to continue a Fire Rescue Assessment
4 program and impose a Fire Rescue Assessment in the City using the procedures provided by
4: the Ordinance, including the tax bill collection method, for the Fiscal Year beginning on
4' October 1, 2019; and
51 WHEREAS, the City Commission, on July 1, 2008, adopted Resolution
5 No. R08-076 (the "Initial Assessment Resolution"); and
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52 WHEREAS,the City Commission, on July 16, 2019, adopted Resolution No. R19-
53 076 (the "Preliminary Assessment Resolution"), which set forth the preliminary assessment
54 rates for Fiscal Year 2019-20, and which contains and references a brief and general
55 description of the fire rescue services, facilities, and programs to be provided to Assessed
5. Property; describes the method of apportioning the Fire Rescue Assessed Cost to compute
57 the Fire Rescue Assessment for fire rescue services, facilities, and programs against
58 Assessed Property; confirmed the rates of assessment; and directs the updating and
59 preparation of the Assessment Roll and provision of the notice required by the Ordinance;
61 and
61 WHEREAS, in order to impose Fire Rescue Assessments for the Fiscal Year
62 beginning October 1, 2019, the Ordinance requires the City Commission to adopt an Annual
63 Rate Assessment Resolution, which confirms and establishes the rates of assessment, and
64 approves the Assessment Roll for the upcoming Fiscal Year, with such amendments as the
65 City Commission deems appropriate, after hearing comments and objections of all
6. interested parties; and
67 WHEREAS, the Assessment Roll has heretofore been made available for
68 inspection by the public, as required by the Ordinance; and
6• WHEREAS, notice of a public hearing has been published and mailed, as required
71 by the terms of the Ordinance. An Affidavit of Mailing is attached hereto as Appendix A
71 and the Proof of Publication is attached hereto as Appendix B; and
7 WHEREAS, the City Commission recognizes that the special assessment may
73 work a hardship on certain residential property owners in the City, and desires to continue
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7' to provide a means whereby affected property owners may request a total or partial waiver
7' of the special assessment for hardship; and
7 t WHEREAS, a public hearing was held on September 10, 2019, and comments and
7 objections of all interested persons have been heard and considered as required by the terms
7: of the Ordinance.
7' NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF
81 THE CITY OF BOYNTON BEACH, FLORIDA THAT:
8
8. SECTION 1. AUTHORITY. This resolution is adopted pursuant to Ordinance
8 No. 08-017; Resolution No. R08-076; Resolution No. R19-076; Article VIII, Section 2,
8' Florida Constitution; Sections 166.021 and 166.041, Florida Statutes; and other applicable
8' provisions of law.
8 4 SECTION 2. DEFINITIONS AND INTERPRETATION. This resolution
8 constitutes the Annual Rate Resolution as defined in the Ordinance. All capitalized words
8: and terms not otherwise defined herein shall have the meanings set forth in the Ordinance,
8' the Initial Assessment Resolution and the Preliminary Assessment Resolution.
91 SECTION 3. IMPOSITION OF FIRE RESCUE ASSESSMENTS.
9 (A) The parcels of Assessed Property described in the Assessment Roll, which
9. is hereby approved, are hereby found to be specially benefited by the provision of the fire
9 rescue services, facilities, and programs described or referenced in the Preliminary
9' Assessment Resolution, in the amount of the Fire Rescue Assessment set forth in the
9Assessment Roll, a copy of which was present or available for inspection at the above
91 referenced public hearing and is incorporated herein by reference. It is hereby ascertained,
9 determined, and declared that each parcel of Assessed Property within the City will be
9: specially benefited by the City's provision of fire rescue services, facilities, and programs in
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9' an amount not less than the Fire Rescue Assessment for such parcel, computed in the
10 manner set forth in the Preliminary Assessment Resolution. Adoption of this Annual Rate
101 Resolution constitutes a legislative determination that all parcels assessed derive a special
10 benefit in a manner consistent with the legislative declarations, determinations and findings
103 as set forth in the Ordinance, the Preliminary Assessment Resolution, and this Annual Rate
104 Resolution from the fire rescue services, facilities, or programs to be provided and a
105 legislative determination that the Fire Rescue Assessments are fairly and reasonably
10: apportioned among th„ properties that receive the special benefit as set forth in the
10 Preliminary Assessment Resolution.
10: (B) The method for computing Fire Rescue Assessments described and
10' referenced in the Preliminary Assessment Resolution is hereby approved. The Parcel
111 Apportionment methodology described in Appendix F of the Preliminary Assessment
111 Resolution, and adopted in Section 7 of the Preliminary Assessment Resolution, is hereby
11 approved.
113 (C) For the Fiscal Year beginning October 1, 2019, the estimated net Fire
114 Rescue Assessed Cost to be assessed is $8,205,584.00. The Fire Rescue Assessments to be
111 assessed and apportioned among benefited parcels pursuant to the Cost Apportionment and
11: Parcel Apportionment to generate the estimated Fire Rescue Assessed Cost for the Fiscal
11 Year commencing October 1, 2019, are hereby confirmed and established as follows:
Property Use Category Rate Per Dwelling Unit
Residential $120.00
Non-Residential Property Use Categories Rate Per Square Foot
Commercial $0.27
Industrial/Warehouse $0.06
Institutional $0.30
Nursing Home $0.30
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11' (D) The above rates of assessment are hereby approved. Fire Rescue
121 Assessments for fire rescue services, facilities, and programs in the amounts set forth in the
121 Assessment Roll, as herein approved, are hereby levied and imposed on all parcels of
12 A Assessed Property described in such Assessment Roll for the Fiscal Year beginning
12 October 1, 2019.
124 (E) As authorized in Section 2.14 of the Ordinance, no Fire Rescue Assessment
12' shall be imposed upon a parcel of Government Property, except as provided in the
12: Preliminary Assessment Resolution, or upon Institutional Use buildings on a parcel of
12 Institutional Property whose building use is wholly exempt from taxation under Florida law.
12: (F) Any shortfall in the expected Fire Rescue Assessment proceeds due to any
12' reduction or exemption from payment of the Fire Rescue Assessments required by law or
131 authorized by the City Commission shall be supplemented by any legally available funds, or
131 combination of such funds, and shall not be paid for by proceeds or funds derived from the
13• Fire Rescue Assessments.
13 (G) As authorized in Section 2.13 of the Ordinance, interim Fire Rescue
13 Assessments are also levied and imposed against all property for which a Building Permit is
13' issued after adoption of this Annual Rate Resolution based upon the rates of assessment
13: approved herein.
13 (H) Fire Rescue Assessments shall constitute a lien upon the Assessed Property
13: so assessed equal in rank and dignity with the liens of all state, county, district, or municipal
13' taxes and other non-ad valorem assessments. Except as otherwise provided by law, such
141 lien shall be superior in dignity to all other liens,titles and claims,until paid.
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141 (I) The Assessment Roll, as herein approved, shall be delivered to the Tax
14• Collector for collection using the tax bill collection method in the manner prescribed by the
14 Ordinance. The Assessment Roll, as delivered to the Tax Collector, shall be accompanied
144 by a Certificate to Non-Ad Valorem Assessment Roll in substantially the form attached
14' hereto as Appendix C.
14: (J) No Emergency Medical Services shall be funded from the Fire Rescue
14 Assessment revenues.
14: SECTION 4. CONFIRMATION OF PRELIMINARY ASSESSMENT
14• RESOLUTION. The Preliminary Assessment Resolution is hereby confirmed.
151 SECTION 5. EFFECT OF ADOPTION OF RESOLUTION. The adoption of
151 this Annual Rate Resolution shall be the final adjudication of the issues presented
15• (including, but not limited to, the determination of special benefit and fair apportionment to
15 the Assessed Property, the method of apportionment and assessment, the rate of assessment,
154 the Assessment Roll and the levy and lien of the Fire Rescue Assessments), unless proper
15' steps shall be initiated in a court of competent jurisdiction to secure relief within 20 days
15: from the date of this Annual Rate Resolution.
15 SECTION 6. HARDSHIP WAIVERS OR DEFERRALS.
15: (A) The City Commission of the City of Boynton Beach, Florida hereby
15• continues its program for qualified individuals who need financial assistance to pay all or
161 part of the Fire Rescue Assessment levied on their property or who seek deferral of payment
161 of all or part of the Fire Rescue Assessment on their property.
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16• (B) The City's program for financial assistance shall be commonly referred to
16 as H.E.L.P., Hardship Extension Loan Program. The following types of financial assistance
164 are available, based upon need:
16' 1. Relief from all payments of an annual Fire Rescue Assessment.
16 2. Relief from a portion of payments of an annual Fire Rescue
16 Assessment.
16:
16• 3. Deferral of payments of an annual Fire Rescue Assessment.
171 4. Deferral of a portion of payments of an annual Fire Rescue
171 Assessment.
17•
17 (C) The following individuals are eligible for financial assistance.
17 A 1. Residential Property Owners who meet 2019 HHS Poverty
17' Guidelines.
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17 2. Residential property owners that are exempt from ad valorem
17: taxation pursuant to the following Florida Statutes are eligible to
17• apply for a Hardship Waiver or Deferral:
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18 a. Section 196.081, Florida Statutes (totally disabled veterans
18• and surviving spouses of veterans);
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18A b. Section 196.081, Florida Statutes (surviving spouses of first
18' responders who died in the line of duty);
18 c. Section 196.091, Florida Statutes (disabled veterans confined
18 to wheelchairs);
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18• d. Section 196.101, Florida Statutes (totally and permanently
191 disabled persons);
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19 e. Section 196.102, Florida Statutes (totally and permanently
19 disabled first responders).
194
19' 3. Residential Property Owners that qualify for the additional
19 homestead exemption for persons 65 and over authorized pursuant
19 to Section 196.075, Florida Statutes are also eligible to apply for the
19: Hardship Waiver.
19•
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201 4. Residential Property Owners that are qualified under the Florida
20 Homestead Property Tax Deferral Act, Section 197.242, et al.,
20. Florida Statutes.
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204 (D) Eligible Residential Property Owners may submit an application for a
20 Hardship Waiver or Deferral, on a form prepared by the City, with the Finance Department.
201 The Application shall include the following:
20 1. Documentation demonstrating eligibility for the Hardship Waiver or
20: Deferral through one of the criteria from exemptions listed in
20' Section C above;
211
21 2. A copy of the Tax Bill for the subject property;
21 . 3. Description of the facts and circumstances of the hardship.
21 (E) All Applications for the Hardship Waiver or Deferral must be received by
214 the City's Finance Department on or before October 18, 2019.
21 ' (F) Once received, all applications shall be reviewed by the City's Finance
211 Director, or his or her designee ("Reviewing Official"). The Reviewing Official shall
21 review the facts and circumstances to determine whether a hardship exists to warrant a
21 : partial or total waiver of the special assessment levied upon the applicant's real property or
21' a deferral of payment of such. The decision of the Reviewing Official is final.
221 (G) The Reviewing Official shall render a written decision and provide such to
22 the applicant.
22. (H) If a partial or total waiver or deferral is granted by the Reviewing Official,
22 the Finance Director shall ensure appropriate documentation is provided to the Tax
224 Collector as to the revised amount of the assessment as to the applicant.
22' (I) An applicant may apply for a Hardship Waiver as to one property only.
221 (J) An applicant must apply for the Hardship Waiver on an annual basis.
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22 (K) A deferral may be granted for no longer than the end of the then current
22: fiscal year.
22' (L) When financial assistance is granted pursuant to the H.E.L.P. program, any
231 shortfall in the expected Fire Rescue Assessment proceeds due to any reduction or
231 exemption from payment of the Fire Rescue Assessments authorized by this Section shall
23• be supplemented by any legally available funds, or combination of such funds, and shall not
23 be paid for by proceeds or funds derived from the Fire Rescue Assessments.
23 SECTION 7. MOBILE HOME VACANCY ADJUSTMENT. As authorized in
23' Section 5(L) of the Preliminary Rate Resolution, there shall be a Mobile Home Vacancy
23 Adjustment procedure for Mobile Home and Recreational Vehicle Park Property, using the
23 procedures established in Resolution R11-089. Any shortfall in the expected Fire Rescue
23: Assessment proceeds due to any adjustment for vacancy shall be supplemented by any
23' legally available funds and shall not be paid for by proceeds or funds derived from Fire
241 Rescue Assessments. Failure of the Owner to timely provide the information to the City
241 will result in no Vacancy Adjustment for the special assessment.
24• SECTION 8. CONFLICTS. All resolutions or parts of resolutions in conflict
24 herewith are hereby repealed to the extent of such conflict.
244 SECTION 9. SEVERABILITY. If any clause, section, other part or application
24' of this resolution is held by any Court of competent jurisdiction to be unconstitutional or
24: invalid, in part or application, it shall not affect the validity of the remaining portions or
24 applications of this Resolution.
24: SECTION 10. EFFECTIVE DATE. This Resolution shall become effective
24' immediately upon its passage and adoption.
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APPENDIX C
FORM OF CERTIFICATE
TO
NON-AD VALOREM ASSESSMENT ROLL
CERTIFICATE
TO
NON-AD VALOREM ASSESSMENT ROLL
I HEREBY CERTIFY that I am the Mayor of the City of Boynton Beach, or authorized
agent Df the City of Boynton Beach, Florida (the "City"); as such, I have satisfied myself that all
property included or includable on the non-ad valorem assessment roll for fire rescue services
(the "Non-Ad Valorem Assessment Roll") for the City is properly assessed so far as I have been
able ' ascertain; and that all required extensions on the above-described roll to show the non-ad
valorem assessments attributable to the property listed therein have been made pursuant to law.
I FURTHER CERTIFY that, in accordance with the Uniform Assessment Collection
Act, 'leis certificate and the herein described Non-Ad Valorem Assessment Roll will be delivered
to the Palm Beach County Tax Collector by September 15, 2019.
IN WITNESS WHEREOF, I have subscribed this certificate and directed the same to be
delivered to the Palm Beach Count Tax Collector and made part of the above described Non-Ad
Valor Assessment Roll, this /8day of , 2019.
CITY OF BOYNTON BEAC , FLORIDA
BY:
TITLE: I V ck or
[To be delivered to Palm Beach County Tax Collector by September 15]
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250 PASSED AND ADOPTED this J n ay of September, 2019.
251 CITY OF BOYNTON BEACH, FLORIDA
252
253 YES NO
254 Mayor—Steven B. Grant
259
256 Vice Mayor—Justin Katz
257 nI -N
25 F Commissioner—Mack McCray ►`-I-
259 259
260 Commissioner—Christina Romelus
261
26: Commissioner—Ty Penserga
263
264 ATTEST:
269
26E
267 Si 4 26i4 Cry GJ1 Gibson, M411404,
269 City Clerk
27(
271
277 (Corporate Seal)
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APPENDIX A
AFFIDAVIT OF MAILING
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APPENDIX B
PROOF OF PUBLICATION
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