Agenda 07-13-20 (Budget Workshop)The City of Boynton Beach City Clerk's Office 100 E. Ocean Ave. Boynton Beach, FL 33435 (561) 742-6060 FAX: (561) 742-6090 e-mail : cityclerk@bbfl.us www.boynton-beach.org
America’s Gateway to the Gulfstream
Notice of Special/Workshop City Commission Meeting Monday, July 13, 2020 from 5:00 p.m. until the conclusion of business This meeting may be recessed until Tuesday, July 14, 2020 at 10:00 a.m. and Wednesday, July 15, 2020 at 2:00 p.m. until the agenda items below are completed. Police Station Community Room 2100 High Ridge Road Boynton Beach, Florida 33426 (Due to COVID-19 safety issues, attendance in the room will be limited to 40 members of the public. All others may attend and participate via GoToWebinar. Please visit the City’s website at www.boynton-beach.org for instructions for registering to attend online.) _______________________________________________________________________ In accordance with Section 22 of the City Charter of the City of Boynton Beach and Florida Statutes, you are hereby notified of a Special/Workshop City Commission meeting to be held on July 13, 2020 beginning at 5:00 p.m. until the conclusion of business. This meeting may be recessed until Tuesday, July 14, 2020 at 10:00 a.m. and Wednesday, July 15, 2020 at 2:00 p.m. until the agenda items below are completed, for the purpose of: 1. Review Proposed Budget for Fiscal Year 2020/2021 2. Adoption of the Proposed Millage Rate Resolution for FY 2020/2021; and 3. Adoption of the Preliminary Fire Assessment Rate Resolution for FY 2020/2021 ______________________________________ Steven B. Grant, Mayor _______________________________________ Ty Penserga, Vice Mayor ________________________________________ Justin Katz, Commissioner ________________________________________ Woodrow L. Hay, Commissioner ___________________________________ Christina L. Romelus, Commissioner Notice If a person decides to appeal any decision made by the City Commission with respect to any matter considered at this meeting, he/she will need a record of the proceedings and, for such purpose, he/she may need to ensure that a verbatim record of the proceeding is made, which record includes the testimony and evidence upon which the appeal is to be based. (F.S. 286.0105) The City shall furnish appropriate auxiliary aids and services where necessary to afford an individual with a disability an equal opportunity to participate in and enjoy the benefits of a service, program, or activity conducted by the City. Please contact the City Clerk’s Office, (561) 742-6060 at least twenty-four hours prior to the program or activity in order for the City to reasonably accommodate your request.
FY 2020/2021 Budget Special/Workshop Meeting Agenda July 13-15, 2020 Police Station Community Room, 2100 High Ridge Road, Boynton Beach, FL 33426 (Due to COVID-19 safety issues, attendance in the room will be limited to 40 members of the public. All others may attend and participate via GoToWebinar. Please visit the City’s website at www.boynton-beach.org for instructions for registering to attend online.) Welcome Budget Overview: • Revenue & Expenses • Property Millage Rate • Fire Assessment Rate Public Comments General Fund: • Police Department • Fire Department • Public Works • Other Operating Departments • Special Funds General Capital Government Surtax Capital Utility Fund: • Operating • Capital Public Comments Adoption of Proposed Millage Rate Resolution No. R20-066 Adoption of Preliminary Fire Assessment Rate Resolution No. R20-067 Note: Special/Workshop Meetings are scheduled for three days: Monday, 7/13/2020 beginning at 5:00 p.m., Tuesday, 7/14/2020 beginning at 10:00 a.m. (if not concluded on 7/13/2020) and Wednesday, 7/15/2020 beginning at 2:00 p.m. (if not concluded on 7/14/2020). The meeting end times will be at the discretion of the City Commission.
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RESOLUTION NO. R20-_____ 1
2
A RESOLUTION OF THE CITY OF BOYNTON BEACH, 3
FLORIDA, ADOPTING A PROPOSED MUNICIPAL 4
MILLAGE RATE FOR GENERAL OPERATING 5
BUDGET PURPOSES FOR FISCAL YEAR 2020-2021, 6
STATING A ROLLED-BACK RATE, AND SETTING 7
FORTH THE DATE, TIME AND PLACE OF THE FIRST 8
PUBLIC HEARING; PROVIDING FOR AN EFFECTIVE 9
DATE. 10
11
12
WHEREAS, pursuant to Florida Statute 200.065(2)(b) it is the responsibility of the 13
Municipality's governing body to advise the Property Appraiser of its, proposed millage rate, 14
rolled- back millage rate, and the date, time and place of the first public hearing at which the 15
proposed millage rate and tentative budget will be considered. 16
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF 17
THE CITY OF BOYNTON BEACH, FLORIDA, THAT: 18
Section 1. The above referenced whereas clauses are incorporated herein by 19
reference. 20
Section 2. The City Commission of the City of Boynton Beach, Florida, hereby sets 21
a proposed millage rate of 7.9000 which has been computed to fund the General Operating 22
Budget for Fiscal Year 2020-21. The rolled-back rate is 7.4911. 23
Section 3. The City Commission of the City of Boynton Beach, Florida, hereby sets 24
September 10, 2020 at 5:30 P.M., at Commission Chambers, Boynton Beach City Hall, 100 25
East Ocean Avenue, Boynton Beach, FL 33435, as the date, time and place of the first public 26
hearing to consider the proposed millage rate and the tentative budget. 27
Section 4. The City Manager of the City of Boynton Beach, Florida, is hereby 28
authorized to execute and submit DR-420 Certification of Taxable Value to the Palm Beach 29
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County Property Appraiser's Office. 30
Section 5. This Resolution shall become effective immediately upon its passage and 31
adoption. 32
PASSED AND ADOPTED this _____ day of July, 2020. 33
34
CITY OF BOYNTON BEACH, FLORIDA 35
36
YES NO 37
38
Mayor – Steven B. Grant _____ _____ 39
40
Vice-Mayor – Ty Penserga _____ _____ 41
42
Commissioner – Justin Katz _____ _____ 43
44
Commissioner – Woodrow L. Hay _____ _____ 45
46
Commissioner – Christina L. Romelus _____ _____ 47
48
49
VOTE ______ 50
51
ATTEST: 52
53
54
_____________________________ 55
Crystal Gibson, MMC 56
City Clerk 57
58
59
60
(Corporate Seal) 61
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CITY OF BOYNTON BEACH, FLORIDA
_______________
PRELIMINARY RATE RESOLUTION
_______________
ADOPTED JULY 14, 2020
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TABLE OF CONTENTS
SECTION 1. AUTHORITY. .......................................................................................... 1
SECTION 2. PURPOSE AND DEFINITIONS. ............................................................ 1
SECTION 3. PROVISION AND FUNDING OF FIRE RESCUE SERVICES. ........... 6
SECTION 4. IMPOSITION AND COMPUTATION OF FIRE RESCUE
ASSESSMENTS. ..................................................................................... 6
SECTION 5. LEGISLATIVE DETERMINATIONS OF SPECIAL BENEFIT AND
FAIR APPORTIONMENT. ..................................................................... 7
GENERAL ............................................................................................... 7
COST APPORTIONMENT ..................................................................... 8
RESIDENTIAL PARCEL APPORTIONMENT ..................................... 9
NON-RESIDENTIAL PARCEL APPORTIONMENT ......................... 10
SECTION 6. COST APPORTIONMENT METHODOLOGY. .................................. 12
SECTION 7. PARCEL APPORTIONMENT METHODOLOGY. ............................. 12
SECTION 8. DETERMINATION OF FIRE RESCUE ASSESSED COSTS;
ESTABLISHMENT OF PRELIMINARY FIRE RESCUE
ASSESSMENTS. ................................................................................... 13
SECTION 9. ASSESSMENT ROLL. .......................................................................... 14
SECTION 10. METHOD OF COLLECTION. ............................................................. 14
SECTION 11. AUTHORIZATION OF PUBLIC HEARING. ..................................... 15
SECTION 12. NOTICE BY PUBLICATION. ............................................................. 15
SECTION 13. NOTICE BY MAIL. .............................................................................. 15
SECTION 14. APPLICATION OF ASSESSMENT PROCEEDS. .............................. 15
SECTION 15. CONFLICTS. ........................................................................................ 16
SECTION 16. SEVERABILITY. ................................................................................. 16
SECTION 17. EFFECTIVE DATE. ............................................................................. 16
APPENDIX A .............................................................................................................. A-1
APPENDIX B ................................................................................................................B-1
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APPENDIX C ................................................................................................................C-1
APPENDIX D .............................................................................................................. D-1
APPENDIX E ................................................................................................................ E-1
APPENDIX F ................................................................................................................ F-1
APPENDIX G .............................................................................................................. G-1
APPENDIX H .............................................................................................................. H-1
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RESOLUTION NO. R20-____ 1
A RESOLUTION OF THE CITY OF BOYNTON BEACH, FLORIDA, 2
RELATING TO THE PROVISION OF FIRE RESCUE SERVICES, 3
FACILITIES, AND PROGRAMS IN THE CITY OF BOYNTON 4
BEACH, FLORIDA; DESCRIBING THE METHOD OF ASSESSING 5
FIRE RESCUE ASSESSED COSTS AGAINST ASSESSED 6
PROPERTY LOCATED WITHIN THE CITY OF BOYNTON 7
BEACH; DIRECTING THE PREPARATION OF AN ASSESSMENT 8
ROLL; AUTHORIZING A PUBLIC HEARING AND DIRECTING 9
THE PROVISION OF NOTICE THEREOF; AND PROVIDING AN 10
EFFECTIVE DATE 11
12
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF 13
THE CITY OF BOYNTON BEACH, FLORIDA: 14
SECTION 1. AUTHORITY. 15
This resolution is adopted pursuant to the provisions of Ordinance No. 08-017, 16
Resolution R08-076, Sections 166.021 and 166.041, Florida Statutes, and other applicable 17
provisions of law. 18
SECTION 2. PURPOSE AND DEFINITIONS. 19
This resolution constitutes the Preliminary Rate Resolution as defined in Ordinance 20
08-017 (the “Ordinance”). All capitalized words and terms not otherwise defined herein 21
shall have the meanings set forth in the Ordinance and Resolution R08-076 (“Initial 22
Assessment Resolution”). Unless the context indicates otherwise, words imparting the 23
singular number, include the plural number, and vice versa. As used in this resolution, the 24
following terms shall have the following meanings, unless the context hereof otherwise 25
requires: 26
“Building Area” means the adjusted area of a Building expressed in square feet and 27
reflected on the Tax Roll or, in the event such information is not reflected or determined not 28
to be accurately reflected on the Tax Roll, that area determined by the City. 29
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“Code Descriptions” mean the descriptions listed in the Fixed Property Use Codes 30
and the Improvement Codes. 31
“Commercial Property” means those Tax Parcels with a Code Description 32
designated as “Commercial” in the Improvement Codes specified in Appendix C. 33
“Cost Apportionment” means the apportionment of the Fire Rescue Assessed Cost 34
among all Property Use Categories according to the Demand Percentages established 35
pursuant to the apportionment methodology described in Section 6 of this Preliminary Rate 36
Resolution. 37
“Demand Percentage” means the percentage of demand for fire rescue services, 38
facilities, or programs attributable to each Property Use Category determined by analyzing 39
the historical demand for fire rescue services as reflected in the Fire Rescue Incident Reports 40
in the State Database under the methodology described in Section 6 of this Preliminary Rate 41
Resolution. 42
“DOR Code” means a property use code established in Rule 12D-8.008, Florida 43
Administrative Code, assigned by the Property Appraiser to Tax Parcels within the City, 44
attached hereto as Appendix D. 45
“Dwelling Unit” means (1) a Building, or a portion thereof, available to be used for 46
residential purposes, consisting of one or more rooms arranged, designed, used, or intended 47
to be used as living quarters for one family only, or (2) the use of land in which lots or spaces 48
are offered for rent or lease for the placement of mobile homes or the like for residential 49
purposes. 50
“Emergency Medical Services” means those services recorded in Incident Reports 51
that assign a “type of situation found code” of 300, 300N, 311, 32, 321, 322, 323, 324, 381, 52
554, and 661. The “type of situation found codes” are attached hereto as Appendix A. 53
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“Emergency Medical Services Cost” means the amount, other than first response 54
medical rescue services, to be associated with Emergency Medical Services. 55
“Estimated Fire Rescue Assessment Rate Schedule” means that rate schedule 56
attached hereto as Appendix E and hereby incorporated herein by reference, specifying the 57
Fire Rescue Assessed Costs determined in Section 8 of this Preliminary Rate Resolution and 58
the estimated Fire Rescue Assessments established in Section 8 of this Preliminary Rate 59
Resolution. 60
“Fire Rescue Assessed Cost” means: 61
(1) the amount determined by the City Commission to be assessed in any 62
Fiscal Year to fund all or any portion of the cost of the provision of fire rescue services, 63
facilities, or programs, which provide a special benefit to Assessed Property, and shall 64
include, but not be limited to, the following components: (A) the cost of physical 65
construction, reconstruction or completion of any required facility or improvement; (B) the 66
costs incurred in any required acquisition or purchase; (C) the cost of all labor, materials, 67
machinery, and equipment; (D) the cost of fuel, parts, supplies, maintenance, repairs, and 68
utilities; (E) the cost of computer services, data processing, and communications; (F) the 69
cost of all lands and interest therein, leases, property rights, easements, and franchises of any 70
nature whatsoever; (G) the cost of any indemnity or surety bonds and premiums for 71
insurance; (H) the cost of salaries, volunteer pay, workers’ compensation insurance, or other 72
employment benefits; (l) the cost of uniforms, training, travel, and per diem; (J) the cost of 73
construction plans and specifications, surveys and estimates of costs; (K) the cost of 74
engineering, financial, legal, and other professional services; (L) the costs of compliance 75
with any contracts or agreements entered into by the City to provide fire res cue services; 76
(M) all costs associated with the structure, implementation, collection, and enforcement of 77
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the Fire Rescue Assessments, including any service charges of the Tax Collector, or Property 78
Appraiser and amounts necessary to off-set discounts received for early payment of Fire 79
Rescue Assessments pursuant to the Uniform Assessment Collection Act or for early 80
payment of Fire Rescue Assessments collected pursuant to Section 3.02 of the Ordinance; 81
(N) all other costs and expenses necessary or incidental to the acquisition, provision, or 82
construction of fire rescue services, facilities, or programs, and such other expenses as may 83
be necessary or incidental to any related financing authorized by the City Commission by 84
subsequent resolution; (O) a reasonable amount for contingency and anticipated 85
delinquencies and uncollectible Fire Rescue Assessments; and (P) reimbursement to the City 86
or any other Person for any moneys advanced for any costs incurred by the City or such 87
Person in connection with any of the foregoing components of Fire Rescue Assessed Cost. 88
(2) In the event the City also imposes an impact fee upon new growth or 89
development for fire rescue related capital improvements, the Fire Rescue Assessed Cost 90
shall not include costs attributable to capital improvements necessitated by new growth or 91
development that will be paid by such impact fees. 92
(3) In no event shall the Fire Rescue Assessed Cost include any amount 93
attributable to the Emergency Medical Services Cost. 94
“Fire Rescue Incident Reports” means those Incident Reports that do not record 95
Emergency Medical Services. 96
“Fixed Property Use Codes” mean the property use codes used by FFIRS as 97
specified in Appendix B attached hereto and incorporated herein by reference. 98
“FFIRS” means the Florida Fire Incident Reporting System maintained by the 99
Florida State Fire Marshal. 100
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“Improvement Codes” mean the building use codes assigned by the Property 101
Appraiser to Tax Parcels within the City as specified in Appendix C attached hereto and 102
incorporated herein by reference. 103
“Incident Report” means an individual report filed with the Florida State Fire 104
Marshal under FFIRS. 105
“Industrial/Warehouse Property” means those Tax Parcels with a Code 106
Description designated as “Industrial/Warehouse” in the Improvement Codes specified in 107
Appendix C. 108
“Institutional Property” means those Tax Parcels with a Code Description 109
designated as “Institutional” in the Improvement Codes specified in Appendix C. 110
“Mixed Use Property” means a Tax Parcel that contains Buildings whose use 111
descriptions are capable of assignment under a Code Description in the Improvement Codes 112
in more than one Property Use Category. 113
“Non-Residential Property” means, collectively, Commercial Property, 114
Industrial/Warehouse Property, Institutional Property, and Nursing Home Property. 115
“Nursing Home Property” means those Tax Parcels with a Code Description 116
designated as “Nursing Home” in the Improvement Codes specified in Appendix C. 117
“Parcel Apportionment” means the further apportionment of the Fire Rescue 118
Assessed Cost allocated to each Property Use Category by the Cost Apportionment among 119
the Tax Parcels under the methodology established in Section 7 of this Preliminary Rate 120
Resolution. 121
“Property Use Categories” mean, collectively, all categories of Residential 122
Property and all categories of Non-Residential Property. 123
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“Residential Property” means, those Tax Parcels with a Code Description 124
designated as “Residential” in the Improvement Codes specified in Appendix C. 125
“State Database” means the incident data specific to the City derived from the 126
FFIRS Incident Reports maintained by the Florida State Fire Marshal. 127
“Tax Parcel” means a parcel of property located within the City to which the 128
Property Appraiser has assigned a distinct ad valorem property tax identification number. 129
SECTION 3. PROVISION AND FUNDING OF FIRE RESCUE SERVICES. 130
(A) Upon the imposition of a Fire Rescue Assessment for fire rescue services, 131
facilities, or programs against Assessed Property located within the City, the City shall 132
provide fire rescue services to such Assessed Property. A portion of the cost to provide such 133
fire rescue services, facilities, or programs shall be funded from proceeds of the Fire Rescue 134
Assessments. The remaining cost required to provide fire rescue services, facilities, and 135
programs shall be funded by legally available City revenues other than Fire Rescue 136
Assessment proceeds. No Emergency Medical Services shall be funded from the Fire 137
Rescue Assessment revenues. 138
(B) It is hereby ascertained, determined, and declared that each parcel of 139
Assessed Property located within the City will be benefited by the City’s provision of fire 140
rescue services, facilities, and programs in an amount not less than the Fire Rescue 141
Assessment imposed against such parcel, computed in the manner set forth in this 142
Preliminary Rate Resolution. 143
SECTION 4. IMPOSITION AND COMPUTATION OF FIRE RESCUE 144
ASSESSMENTS. 145
146
Fire Rescue Assessments shall be imposed against all Tax Parcels within the Property 147
Use Categories. Fire Rescue Assessments shall be computed in the manner set forth in this 148
Preliminary Rate Resolution. 149
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SECTION 5. LEGISLATIVE DETERMINATIONS OF SPECIAL BENEFIT AND 150
FAIR APPORTIONMENT. 151
152
It is hereby ascertained and declared that the Fire Rescue Assessed Costs provide a 153
special benefit to the Assessed Property based upon the following legislative determinations 154
and based upon that certain report entitled “City of Boynton Beach Fire Assessment 155
Memorandum,” May 2008, prepared by Government Services Group, Inc., which is hereby 156
incorporated herein by reference. Each year since then, the City has engaged Government 157
Services Group to provide assistance to the City in implementing the annual Fire Rescue 158
Assessments, including review of rates and budgets, to maintain consistency with the 159
methodology used by the City and confirmed in Desiderio Corp. v. City of Boynton Beach, 160
39 So.3d 487 (Fla. 4th DCA 2010). There has been no change in law since the Desiderio 161
decision affecting the City’s methodology. 162
GENERAL 163
(A) Upon the adoption of this Preliminary Rate Resolution determining the Fire 164
Rescue Assessed Costs and identifying the Assessed Property to be included in the 165
Assessment Roll, the legislative determinations of special benefit ascertained and declared 166
in Section 1.04 of the Ordinance are hereby ratified and confirmed. 167
(B) It is fair and reasonable to use the Improvement Codes and the DOR Codes 168
of the Cost Apportionment and the Parcel Apportionment because: (1) the Tax Roll database 169
employing the use of such property use codes is the most comprehensive, accurate, and 170
reliable information readily available to determine the property use and Building Area for 171
improved property within the City, and (2) the Tax Roll database within such property use 172
codes is maintained by the Property Appraiser and is thus consistent with parcel designations 173
on the Tax Roll which compatibility permits the development of an Assessment Roll in 174
conformity with the requirements of the Uniform Method of Collection. 175
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(C) The data available in the Improvement Codes is more useful and accurate to 176
determine Building Area than relying exclusively upon the data maintained in the DOR Code 177
alone because (1) the data maintained in the Improvement Codes reveals the existence of a 178
Building with a different use than the use described on the DOR Code, (2) the Improvement 179
Codes represent records maintained by the Property Appraiser with the most information 180
relative to Building Area regardless of property use and (3) the City conducted field work to 181
ascertain Building use when sufficient information was not available. 182
COST APPORTIONMENT 183
(D) It is fair and reasonable and consistent with the decision from the Florida 184
Supreme Court in the case of City of North Lauderdale v. SMM Properties, Inc., 825 So. 2d 185
343 (Fla. 2002), to exclude from the Fire Rescue Assessed Cost amounts determined to 186
constitute the Emergency Medical Services Cost. 187
(E) Apportioning the Fire Rescue Assessed Cost among classifications of 188
improved property based upon historical demand for fire rescue services, but not Emergency 189
Medical Services, is fair and reasonable and proportional to the special benefit received. 190
(F) The Fire Rescue Incident Reports are the most reliable data available to 191
determine the potential demand for fire rescue services from property use and to determine 192
the benefit to property use resulting from the availability of fire rescue services to protect 193
and serve Buildings located within the Assessed Property and their intended occupants. 194
There exist sufficient Fire Rescue Incident Reports that document the historical demand for 195
fire rescue services from Assessed Property within the Property Use Categories. The 196
Demand Percentage that has been determined for each Property Use Category by an 197
examination of such Fire Rescue Incident Reports is consistent with the experience of the 198
City. Therefore, the use of Demand Percentages that were determined by an examination of 199
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Fire Rescue Incident Reports is a fair and reasonable method to apportion the Fire Rescue 200
Assessed Costs among the Property Use Categories. 201
(G) The historical demand for fire rescue service availability for multi-family and 202
single-family Residential Property is substantially similar and any difference in the 203
percentage of documented fire rescue calls to such specific property uses is statistically 204
insignificant. 205
(H) As a result of the urbanized character of the City, the suppression of fire on 206
vacant property primarily benefits the Buildings within the adjacent improved property by 207
the containment of the spread of fire rather than the preservation of the vacant propert y. 208
Therefore, it is fair and reasonable not to apportion any of the Fire Rescue Assessed Costs 209
to vacant property and the Fire Rescue Incident Reports documenting historical fire services 210
provided to vacant property were thus omitted from the Demand Percentage calculation. 211
(I) The level of services required to meet anticipated demand for the rescue 212
services and the corresponding annual fire rescue budget required to fund fire rescue services 213
provided to non-specific property uses would be required notwithstanding the occurrence of 214
any incidents from such non-specific property uses. Therefore, it is fair and reasonable to 215
omit from the Demand Percentage calculation the Fire Rescue Incident Reports documenting 216
fire rescue services provided to non-specific property uses. 217
RESIDENTIAL PARCEL APPORTIONMENT 218
(J) Neither the size nor the value of Residential Property determines the scope 219
of the required fire rescue response. The potential demand for fire rescue services is driven 220
by the existence of a Dwelling Unit and the anticipated average occupant population. 221
(K) Apportioning the Fire Rescue Assessed Cost for fire rescue services 222
attributable to Residential Property on a per Dwelling Unit basis is required to avoid cost 223
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inefficiency and unnecessary administration and is a fair and reasonable method of Parcel 224
Apportionment based upon historical call data. 225
(L) The City Commission hereby finds that as a consequence of the transient use 226
and potential extraordinary vacancies within Mobile Home Park Property, which vacancies 227
result in the absence of structures on unoccupied spaces, as compared to other Residential 228
Property, and within Recreational Vehicle Park Property as compared to other Commercial 229
Property, as well as the lack of demand for fire rescue services for unoccupied spaces which 230
lack structures, it is fair and reasonable to provide for an extraordinary vacancy adjustment 231
procedure for Mobile Home Park Property and Recreational Vehicle Park Property, using 232
the procedures established in Resolution R11-089. 233
NON-RESIDENTIAL PARCEL APPORTIONMENT 234
(M) The separation of improved Non-Residential Property by actual square 235
footage is fair and reasonable for the purpose of Parcel Apportionment because the demand 236
for fire rescue service is determined and measured by the actual square footage of structures 237
and improvements within benefited parcels. 238
(N) The demand for the availability of fire rescue services diminishes at the outer 239
limit of Building size because a fire occurring in a structure greater than a certain size is not 240
capable of being suppressed under expected conditions and given the availability of fire 241
control combat personnel, equipment and apparatus within the City. In such circumstances, 242
the fire control activities of the City are directed to avoid the spread of the fire event to 243
adjacent Buildings. Therefore, it is fair and reasonable to place a cap on the Building Area 244
classification of benefited parcels within Non-Residential Property based on the fire control 245
personnel, equipment, and apparatus available within the City. 246
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(O) Institutional Property whose use is exempt from the valorem taxation under 247
Florida law provides facilities and uses to the ownership, occupants, membership as well as 248
the public in general that otherwise might be requested or required to be provided by the 249
City and such property uses serve a legitimate public purpose and provide a public benefit. 250
Therefore, it is fair and reasonable not to impose Fire Rescue Assessments upon such parcels 251
of Institutional Property whose building use is wholly exempt from ad valorem taxation 252
under Florida law. Accordingly, pursuant to Section 2.14 of the Ordinance, no Fire Rescue 253
Assessment shall be imposed upon a parcel of Institutional Property whose use is wholly 254
exempt from the ad valorem taxation under Florida law. 255
(P) Except as provided in subsection (Q) below, Government Property provides 256
facilities and uses to the community, local constituents and the public in general that serves 257
a legitimate public purpose and provides a public benefit. Therefore, it is fair and reasonable 258
not to impose Fire Rescue Assessments upon such parcels of Government Property pursuant 259
to Section 2.14 of the Ordinance. 260
(Q) Government Property that is owned by federal government mortgage entities, 261
such as the Fannie Mae, Freddie Mae, VA and HUD, due to foreclosures are neither serving 262
a governmental purpose nor providing a public benefit but are instead being held by these 263
federal government mortgage entities in a proprietary capacity. Accordingly, these 264
properties shall not be exempted from the Fire Rescue Assessment. 265
(R) Nursing Home Property provides facilities for the care of elderly and disabled 266
residents of the City. Such facilities provide a benefit to the public by offering care and 267
assistance to vulnerable members of the community. Therefore, it is fair and reasonable to 268
impose a Fire Rescue Assessment against Nursing Home Property based on the Fire Rescue 269
Assessment rate established for Institutional Property notwithstanding the Demand 270
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Percentage determined for Nursing Home Property to avoid increasing the cost of care for 271
the elderly and disabled. 272
SECTION 6. COST APPORTIONMENT METHODOLOGY. 273
(A) Utilizing data from the Fire Rescue Incident Reports related to the type of 274
calls and physical location of each call, the City assigned fire rescue incidents located within 275
the City to Property Use Categories. 276
(B) Based upon such assignment of Fire Rescue Incident Reports to Property Use 277
Categories, the number of Fire Rescue Incident Reports filed within a sampling period was 278
determined for each Property Use Category. A Demand Percentage was then determined for 279
each Property Use Category by calculating the percentage that Fire Rescue Incident Reports 280
allocated to each Property Use Category bear to the total number of Fire Rescue Incident 281
Reports documented for all Property Use Categories within the sampling period. 282
(C) Appendix C contains a designation of Code Descriptions by Property Use 283
Category with the Improvement Codes. Such correlation between Code Descriptions by 284
Property Use Category on the Fire Rescue Incident Reports and the Improvement Codes is 285
necessary to allocate the historical demand for fire rescue services, as reflected by the Fire 286
Rescue Incident Reports for Tax Parcels, to the Tax Roll within the Property Use Categories. 287
(D) The Demand Percentage for each Property Use Category was then applied to 288
the Fire Rescue Assessed Costs and the resulting product as the cost allocation of that portion 289
of the Fire Rescue Assessed Costs allocated to each individual Property Use Category. 290
SECTION 7. PARCEL APPORTIONMENT METHODOLOGY. 291
(A) The apportionment among Tax Parcels of that portion of the Fire Rescue 292
Assessed Costs allocated to each Property Use Category under the Cost Apportionment shall 293
be consistent with the Parcel Apportionment methodology described and determined in 294
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Appendix F, which Parcel Apportionment methodology is hereby approved, adopted, and 295
incorporated into this Preliminary Rate Resolution by reference. 296
(B) It is hereby acknowledged that the Parcel Apportionment methodology 297
described and determined in Appendix F is to be applied in the calculation of the estima ted 298
Fire Rescue Assessment rates established in Section 8 of this Preliminary Rate Resolution. 299
SECTION 8. DETERMINATION OF FIRE RESCUE ASSESSED COSTS; 300
ESTABLISHMENT OF PRELIMINARY FIRE RESCUE 301
ASSESSMENTS. 302
303
(A) The Fire Rescue Assessed Costs to be assessed and apportioned among 304
benefited parcels pursuant to the Cost Apportionment and the Parcel Apportionment for the 305
Fiscal Year commencing October 1, 2020, is the amount determined in the Estimated Fire 306
Rescue Assessment Rate Schedule, which is attached hereto as Appendix E and incorporated 307
herein by reference. The approval of the Estimated Fire Rescue Assessment Rate Schedule 308
by the adoption of this Preliminary Rate Resolution determines the amount of the Fire 309
Rescue Assessed Cost. The remainder of such Fiscal Year budget for fire rescue services, 310
facilities, and programs shall be funded from legally available City revenue other than Fire 311
Rescue Assessment proceeds. 312
(B) The estimated Fire Rescue Assessments specified in the Estimated Fire 313
Rescue Assessment Rate Schedule are hereby established to fund the specified Fire Rescue 314
Assessed Costs determined to be assessed in the Fiscal Year commencing October 1, 2020. 315
No portion of such Fire Rescue Assessed Cost is attributable to impact fee revenue that funds 316
capital improvements necessitated by new growth or development. Further, no portion of 317
such Fire Rescue Assessed Costs is attributable to the Emergency Medical Services Cost. 318
(C) The estimated Fire Rescue Assessments established in this Preliminary Rate 319
Resolution shall be the estimated assessment rates applied by the City Manager in the 320
{00384662.1 306-9001821} 14
preparation of the preliminary Assessment Roll for the Fiscal Year commencing October 1, 321
2020, as provided in Section 9 of this Preliminary Rate Resolution. 322
SECTION 9. ASSESSMENT ROLL. 323
(A) The City Manager is hereby directed to prepare, or cause to be prepared, a 324
preliminary Assessment Roll for the Fiscal Year commencing October 1, 2020, in the 325
manner provided in the Ordinance. The Assessment Roll shall include all Tax Parcels within 326
the Property Use Categories. The City Manager shall apportion the estimated Fire Rescue 327
Assessed Cost to be recovered through Fire Rescue Assessments in the manner set forth in 328
this Preliminary Rate Resolution. 329
(B) A copy of this Preliminary Rate Resolution, documentation related to the 330
estimated amount of the Fire Rescue Assessed Cost to be recovered through the imposition 331
of Fire Rescue Assessments, and the preliminary Assessment Roll shall be maintained on 332
file in the office of the City Clerk and open to public inspection. The foregoing shall not be 333
construed to require that the preliminary Assessment Roll be in printed form if the amount 334
of the Fire Rescue Assessment for each parcel of property can be determined by the use of 335
a computer terminal available to the public. 336
(C) It is hereby ascertained, determined, and declared that the method of 337
determining the Fire Rescue Assessments for fire rescue services as set forth in this 338
Preliminary Rate Resolution is a fair and reasonable method of apportioning the Fire Rescue 339
Assessed Cost among parcels of Assessed Property located within the City. 340
SECTION 10. METHOD OF COLLECTION. 341
It is hereby declared that pursuant to Section 3.01 of the Ordinance that the Fire 342
Rescue Assessments shall be collected and enforced pursuant to the Uniform Assessment 343
Collection Act for Fiscal Year 2020-2021. 344
{00384662.1 306-9001821} 15
SECTION 11. AUTHORIZATION OF PUBLIC HEARING. 345
There is hereby established a public hearing to be held at 5:30 p.m. on September 10, 346
2020, at Commissioner Chambers, City Hall, 100 East Ocean Avenue, 33435, at which time 347
the City Commission will receive and consider any comments on the Fire Rescue 348
Assessments from the public and affected property owners and consider imposing Fire 349
Rescue Assessments. 350
SECTION 12. NOTICE BY PUBLICATION. 351
Pursuant to the requirements of the Ordinance, the City Manager shall publish a 352
notice of the public hearing authorized by Section 11 hereof in the manner and time provided 353
in Section 2.04 of the Ordinance. The notice shall be published no later than August 21, 354
2020, in substantially the form attached hereto as Appendix G. 355
SECTION 13. NOTICE BY MAIL. 356
The City Manager shall also provide mailed notice for the public hearing authorized 357
by Section 11 hereof as required by Section 2.05 of the Ordinance, no later than August 21, 358
2020. Any notice provided by mail in addition to the annual TRIM notices shall be in 359
substantially the form attached hereto as Appendix H. 360
SECTION 14. APPLICATION OF ASSESSMENT PROCEEDS. 361
The revenue derived from the City’s Fire Rescue Assessments will be utilized for the 362
provision of fire rescue services, facilities, and programs, as reflected by the Fire Rescue 363
Assessed Cost. In the event there is any fund balance remaining at the end of the Fiscal 364
Year, such balance shall be carried forward and used only to fund fire rescue services, 365
facilities, and programs. No Emergency Medical Services shall be funded from the Fire 366
Rescue Assessment revenues. 367
{00384662.1 306-9001821} 16
SECTION 15. CONFLICTS. 368
All resolutions or parts of resolutions in conflict herewith are hereby repealed to the 369
extent of such conflict. 370
SECTION 16. SEVERABILITY. 371
If any clause, section, other part or application of resolution is held by any Court of 372
competent jurisdiction to be unconstitutional or invalid, in part or application, it shall not 373
affect the validity of the remaining portions or applications of this Resolution. 374
SECTION 17. EFFECTIVE DATE. 375
This Preliminary Rate Resolution shall take effect immediately upon its passage and 376
adoption. 377
378
{00384662.1 306-9001821} 17
PASSED AND ADOPTED this 14th day of July, 2020. 379
380
381
CITY OF BOYNTON BEACH, FLORIDA 382
383
YES NO 384
Mayor – Steven B. Grant ______ ______ 385
386
Vice Mayor – Ty Penserga ______ ______ 387
388
Commissioner – Justin Katz ______ ______ 389
390
Commissioner – Woodrow L. Hay ______ ______ 391
392
Commissioner - Christina L. Romelus ______ ______ 393
394
395
396
ATTEST: 397
398
399
_______________________________ 400
Crystal Gibson, MMC 401
City Clerk 402
403
404
(Corporate Seal) 405
406
{00384662.1 306-9001821}
APPENDIX A
FIRE RESCUE INCIDENT REPORT
TYPE OF SITUATION FOUND CODES
A-1
{00384662.1 306-9001821}
Situation Found Description EMS Type Call
100 Fire, Other N
111 Building Fire N
112 Fires in structures other than in a building N
113 Cooking fire, confined to a container N
116 Fuel burner/boiler malfunction, fire confined N
118 Trash or rubbish fire, contained N
130 Mobile property (vehicle) fire, other N
131 Passenger vehicle fire N
132 Road freight or transport vehicle fire N
134 Water vehicle fire N
137 Camper or RV fire N
140 Natural vegetation fire N
141 Forest, woods or wildland fire N
142 Brush, or brush and grass mixture fire N
143 Grass fire N
150 Outside rubbish fire, other N
151 Outside rubbish, trash or waste fire N
154 Dumpster or other outside trash receptacle fire N
160 Special outside fire, other N
162 Outside equipment fire N
173 Cultivated trees or nursery stock fire N
200 Overpressure rupture, explosion, overheat, other N
220 Overpressure rupture from air or gas, other N
251 Excessive heat, scorch burns with no ignition N
300 Rescue, EMS call, other Y
300N Rescue, EMS call, other, NON-SPECIFIC FPU Y
311 Medical assist, assist EMS crew Y
32 Emergency medical call Y
321 EMS call, excluding vehicle accident with injury Y
322 Vehicle accident with injuries Y
323 Motor vehicle/pedestrian accident (MV Ped) Y
324 Motor Vehicle Accident, No Injuries Y
331 Lock-in (if lock out, use 511) N
341 Search for person on land N
351 Extrication of victim(s) from building/structure N
353 Removal of victim(s) from stalled elevator N
381 Rescue or EMS standby Y
400 Hazardous condition, other N
410 Flammable gas or liquid condition, other N
411 Gasoline or other flammable liquid spill N
412 Gas leak N
413 Oil or other combustible liquid spill N
440 Electrical wiring/equipment problem, other N
441 Heat from short circuit (wiring), defective/worn N
442 Overheated motor N
A-2
{00384662.1 306-9001821}
Situation Found Description EMS Type Call
443 Light ballast breakdown N
444 Power line down N
445 Arcing, shorted electrical equipment N
460 Accident, potential accident, other N
463 Vehicle accident, general cleanup N
480 Attempted burning, illegal action, other N
500 Service call, other N
510 Person in distress, other N
511 Lock-out N
512 Ring or jewelry removal N
520 Water problem, other N
522 Water or steam leak N
531 Smoke or odor removal N
540 Animal problem, other N
542 Animal rescue N
550 Public service assistance, other N
551 Assist police or other governmental agency N
552 Police matter N
553 Public service N
554 Assist invalid Y
555 Defective elevator N
561 Unauthorized burning N
571 Cover assignment, standby, moveup N
600 Good intent call, other N
611 Dispatched & canceled en route N
621 Wrong location N
622 No incident found upon arrival N
641 Vicinity alarm (incident in other location) N
650 Steam, other gas mistaken for smoke, other N
651 Smoke scare, odor of smoke N
652 Steam, vapor, fog or dust thought to be smoke N
653 Barbecue, tar kettle N
661 EMS call, party transported by non-fire agency Y
671 Hazmat release investigation w/no hazmat N
700 False alarm or false call, other N
710 Malicious, mischievous false call, other N
711 Municipal alarm system, malicious false alarm N
712 Direct tie to FD, malicious/false alarm N
713 Telephone, malicious false alarm N
714 Central station, malicious false alarm N
715 Local alarm system, malicious false alarm N
721 Bomb scare - no bomb N
730 System malfunction N
731 Sprinkler activation due to malfunction N
733 Smoke detector activation due to malfunction N
734 Heat detector activation due to malfunction N
A-3
{00384662.1 306-9001821}
Situation Found Description EMS Type Call
735 Alarm system sounded due to malfunction N
740 Unintentional transmission of alarm, other N
741 Sprinkler activation, no fire - unintentional N
742 Extinguishing system activation N
743 Smoke detector activation, no fire - unintentional N
744 Detector activation, no fire - unintentional N
745 Alarm system sounded, no fire - unintentional N
746 Carbon monoxide detector activation, no CO N
813 Wind storm, tornado/hurricane assessment N
814 Lightning strike (no fire) N
900 Special type of incident, other, Dumpster fire N
911 Citizen complaint N
A-4
{00384662.1 306-9001821}
APPENDIX B
FIXED PROPERTY USE CODES
B-1
{00384662.1 306-9001821}
Fixed Property
Use Description Category Assigned
000 FIXED PROP USE UNDETERMINED NON-SPECIFIC
100 UNKNOWN OTHER NON-SPECIFIC
110 FIXED USE RECREATION, OTHER COMMERCIAL
111 BOWLING ESTABLISHMENT COMMERCIAL
113 AMUSEMENT CENTER COMMERCIAL
116 SWIMMING FACILITY COMMERCIAL
120 VARIABLE USE AMUSEMENT/RECREATION COMMERCIAL
121 BALLROOM,GYMNASIUM COMMERCIAL
122 EXHIBITION HALL COMMERCIAL
123 ARENA/STADIUM COMMERCIAL
124 PLAYGROUND COMMERCIAL
129 AMUSEMENT CENTER INDOOR/OUTDOOR COMMERCIAL
130 PLACES OF WORSHIP,CHURCH,FUNERAL PARLOR INSTITUTIONAL
131 CHURCH/CHAPEL INSTITUTIONAL
134 FUNERAL PARLOR/CHAPEL INSTITUTIONAL
140 CLUBS, OTHER COMMERCIAL
141 ATHLETIC CLUB/YMCA COMMERCIAL
142 CLUB HOUSE COMMERCIAL
144 CASINO, GAMBLING CLUBS COMMERCIAL
150 PUBLIC, GOVT, OTHER INSTITUTIONAL
151 LIBRARY INSTITUTIONAL
160 EATING/DRINKING PLACES COMMERCIAL
161 RESTAURANT COMMERCIAL
162 NIGHTCLUB COMMERCIAL
170 TERMINALS OTHER COMMERCIAL
173 BUS TERMINAL COMMERCIAL
181 PERFORMANCE THEATER COMMERCIAL
183 MOVIE THEATER COMMERCIAL
200 EDUCATIONAL PROPERTY OTHER INSTITUTIONAL
210 SCHOOLS NON-ADULT OTHER INSTITUTIONAL
211 PRE-SCHOOL INSTITUTIONAL
213 ELEMENTARY SCHOOL INSTITUTIONAL
215 HIGH SCHOOL/JR HIGH/MIDDLE SCHOOL INSTITUTIONAL
241 COLLEGE/UNIVERSITY INSTITUTIONAL
254 DAY CARE-IN COMMERCIAL PROPERTY COMMERCIAL
255 DAY CARE-IN RESIDENCE-LICENSED COMMERCIAL
300 HEALTHCARE/DETENTION OTHER INSTITUTIONAL
311 CARE OF THE AGED/NURSING STAFF NURSING HOMES
321 MENTAL RETARDATION/DEVELOPMENT DISABILITY
FACILITY INSTITUTIONAL
322 ALCOHOL/SUBSTANCE ABUSE RECOVERY CENTER INSTITUTIONAL
323 ASYLUM/MENTAL INSTITUTION INSTITUTIONAL
331 HOSPITAL-MEDICAL/PSYCHIATRIC INSTITUTIONAL
340 CLINICS, OTHER INSTITUTIONAL
341 CLINIC, CLINIC-TYPE INFIRMARY INSTITUTIONAL
342 DOCTOR/DENTIST/SURGEONS OFFICE COMMERCIAL
B-2
{00384662.1 306-9001821}
Fixed Property
Use Description Category Assigned
343 HEMODIALYSIS UNIT INSTITUTIONAL
361 JAIL/PRISON - NOT JUVENILE INSTITUTIONAL
365 POLICE STATION INSTITUTIONAL
400 RESIDENTIAL OTHER RESIDENTIAL
4191 ONE-FAMILY DWELLING RESIDENTIAL
4192 TWO-FAMILY DWELLING RESIDEDNTIAL
429 MULTI-FAMILY DWELLINGS RESIDENTIAL
439 ROOMING, BOARDING, RESIDENTIAL HOTELS RESIDENTIAL
449 HOTELS, MOTELS, INNS, LODGES COMMERCIAL
459 RESIDENTIAL BOARD AND CARE NURSING HOMES
460 DORMITORIES OTHER INSTITUTIONAL
500 MERCANTILE PROPERTIES OTHER COMMERCIAL
511 CONVENIENCE STORE COMMERCIAL
519 FOOD, BEVERAGE SALES, GROCERY STORE COMMERCIAL
529 TEXTILE, WEARING APPAREL SALES COMMERCIAL
539 HOUSEHOLD GOODS SALES, REPAIRS COMMERCIAL
549 SPECIALTY SHOPS COMMERCIAL
557 BARBER, BEAUTY SHOP, PERSONAL SERVICES COMMERCIAL
559 RECREATIONAL, HOBBY,HOME SALES, PET STORE COMMERCIAL
564 SELF-SERVICE LAUNDRY/DRY CLEANING COMMERCIAL
569 PROFESSIONAL SUPPLIES COMMERCIAL
571 SERVICE STATION COMMERCIAL
579 MOTOR VEHICLE, BOAT SALES/SERVICE/REPAIRS COMMERCIAL
580 GENERAL ITEM STORES, OTHER COMMERCIAL
581 DEPARTMENT STORE COMMERCIAL
592 BANK W/FIRST STORY BANKING FACILITY COMMERCIAL
593 MEDICAL, RESEARCH, SCIENTIFIC OFFICE COMMERCIAL
596 POST OFFICE OR MAILING FORMS INSTITUTIONAL
599 BUSINESS OFFICES COMMERCIAL
600 BASIC INDUSTRY, UTILITY, DEFENSE OTHER INDUSTRIAL/WAREHOUSE
629 LABORATORIES INDUSTRIAL/WAREHOUSE
639 COMMUNICATIONS CENTER INDUSTRIAL/WAREHOUSE
642 ELECTRIC TRANSMISSION DISTIB. SYSTEM INDUSTRIAL/WAREHOUSE
644 GAS DISTRIBUTION SYSTEM, PIPELINE INDUSTRIAL/WAREHOUSE
647 WATER UTILITY INDUSTRIAL/WAREHOUSE
648 SANITARY SERVICE INDUSTRIAL/WAREHOUSE
700 MANUFACTURING PROPERTY, PROCESSING INDUSTRIAL/WAREHOUSE
800 STORAGE PROPERTY OTHER INDUSTRIAL/WAREHOUSE
880 VEHICLE STORAGE; OTHER INDUSTRIAL/WAREHOUSE
882 GENERAL VEHICLE PARKING GARAGE INDUSTRIAL/WAREHOUSE
888 FIRE STATIONS INSTITUTIONAL
891 GENERAL WAREHOUSE INDUSTRIAL/WAREHOUSE
899 RESIDENTIAL OR SELF STORAGE UNITS INDUSTRIAL/WAREHOUSE
900 OUTSIDE, SPECIAL PROPERTIES; OTHER NON-SPECIFIC
919 DUMP SANITARY LANDFILL NON-SPECIFIC
B-3
{00384662.1 306-9001821}
Fixed Property
Use Description Category Assigned
921 BRIDGE, TRESTLE NON-SPECIFIC
926 OUTBUILDING, EXCLUDING GARAGE NON-SPECIFIC
931 OPEN LAND, FIELD NOT USED
935 CAMPSITE WITH UTILITIES COMMERCIAL
936 VACANT LOT NOT USED
937 BEACH NON-SPECIFIC
938 GRADED AND CARED FOR PLOTS OF LAND NOT USED
940 WATER AREAS, OTHER NON-SPECIFIC
941 IN OPEN SEA, TIDAL WATERS NON-SPECIFIC
946 LAKE/RIVER/STREAM NON-SPECIFIC
951 RAILROAD RIGHT OF WAY NON-SPECIFIC
952 SWITCH YARD, MARSHALLING YARD NON-SPECIFIC
960 STREET, OTHER NON-SPECIFIC
961 DIVIDED HIGHWAY, HIGHWAY NON-SPECIFIC
962 PAVED PUBLIC STREET, RESIDENTIAL NON-SPECIFIC
963 PAVED PRIVATE STREET, COMMERCIAL NON-SPECIFIC
965 UNCOVERED PARKING AREA NON-SPECIFIC
981 CONSTRUCTION SITE NON-SPECIFIC
983 PIPELINE, POWER LINE RIGHT OF WAY NON-SPECIFIC
984 INDUSTRIAL PLANT YARD INDUSTRIAL/WAREHOUSE
UUU UNDETERMINED NON-SPECIFIC
B-4
{00384662.1 306-9001821}
APPENDIX C
IMPROVEMENT CODES
C-1
{00384662.1 306-9001821}
BUC BUC DESCRIPTION CATEGORY NAME
00 GSG - VACANT/BLDG RAZED NOT USED
0000 CONDO ONLY LAND NOT USED
0010 VACANT TOWNHOUSE NOT USED
0030 VACANT ZERO LOT LINE NOT USED
0100 SFR RESIDENTIAL
0110 TOWNHOUSE-COMM ZONING RESIDENTIAL
0130 ZERO LOT LINE RESIDENTIAL
0150 SFR-C RESIDENTIAL
0200 SFT-MFG RESIDENTIAL
0300 SFR-ZERO LOT LINE RESIDENTIAL
0400 CONDO RESIDENTIAL
0410 TOWNHOUSE RESIDENTIAL
0420 TIMESHARE RESIDENTIAL
0430 ZERO LOT LINE RESIDENTIAL
0440 TWNHS-VILLA RESIDENTIAL
0450 SFR-C RESIDENTIAL
0460 CONDO COMM COMMERCIAL
0460D DOCK CONDOMINIUM NOT USED
0500 EXC-ZERO LOT ASSIGNED BY FIELDWORK
0510 CO-OP RESIDENTIAL
060 EFFICIENCY APT RESIDENTIAL
0600 RENTAL UNIT RESIDENTIAL
0700 EXC TWHSE/VILLA RESIDENTIAL
0800 MOBILE HOME RESIDENTIAL
0900 EXC-RESIDENT RESIDENTIAL
0909 EXC-LUX.RES RESIDENTIAL
1000 CONDO L.RISE RESIDENTIAL
170 DORMITORY INSTITUTIONAL
210 APARTMENTS RESIDENTIAL
220 APARTMENTS LOW RISE RESIDENTIAL
2200 MFR LOW RISE RESIDENTIAL
230 APARTMENTS HIGH RISE RESIDENTIAL
240 APARTMENTS - TO RESIDENTIAL
2500 MFR ROW HOUSE RESIDENTIAL
260 APARTMENTS - SENIOR RESIDENTIAL
2700 DUPLEX RESIDENTIAL
2800 TRIPLEX RESIDENTIAL
2900 QUADRAPLEX RESIDENTIAL
301 SFR CONVERT TO COMM COMMERCIAL
340 COMMERCIAL MIXED ASSIGNED BY FIELDWORK
350 RETAIL SINGLE OCC COMMERCIAL
351 DRUG STORE FREE COMMERCIAL
360 DISCOUNT DEPT S COMMERCIAL
361 MEGA DISCOUNT STORE COMMERCIAL
362 VETERINARY CLIN COMMERCIAL
364 HOME IMPROVEMEN COMMERCIAL
C-2
{00384662.1 306-9001821}
BUC BUC DESCRIPTION CATEGORY NAME
365 FURNITURE STORE COMMERCIAL
370 DEPARTMENT STORE COMMERCIAL
371 DOWNTOWN ROW TY COMMERCIAL
374 RETAIL MULTI OCC COMMERCIAL
380 STRIP SHOPPING COMMERCIAL
390 COMM SHOPPING CTR COMMERCIAL
400 REGIONAL SHPMAL COMMERCIAL
410 SUPER REG SHOPM COMMERCIAL
420 SUPERMARKET COMMERCIAL
430 CONVENIENCE FOOD COMMERCIAL
440 HOTEL/MOTEL BUS COMMERCIAL
450 RESORT HOTEL COMMERCIAL
460 HOTEL/MOTEL LO COMMERCIAL
470 HOTEL- HI RISE COMMERCIAL
490 OFFICE BLDG L/R COMMERCIAL
500 OFFICE H-R 5ST COMMERCIAL
520 MEDICAL OFFICE COMMERCIAL
530 HOSPITALS INSTITUTIONAL
540 NURSING HOME NURSING HOMES
550 BAR/TAVERN COMMERCIAL
551 COCKTAIL LOUNGE COMMERCIAL
560 RESTAURANT COMMERCIAL
570 FRANCHISE FOOD COMMERCIAL
580 BOWLING ALLEY COMMERCIAL
582 SKATING RINK COMMERCIAL
583 HEALTH CLUB COMMERCIAL
587 COUNTRY CLUB COMMERCIAL
588 PRIVATE CLUB COMMERCIAL
589 COUNTRY CLUB/W GOLF CRSE COMMERCIAL
590 ARENA COMMERCIAL
591 GYMNASIUM COMMERCIAL
593 DOG/HORSE TRACK COMMERCIAL
600 AUDITORIUM COMMERCIAL
610 CINEMA/THEATER COMMERCIAL
614 RADIO/TV/ PIC S COMMERCIAL
620 BANK/MAIN OFFIC COMMERCIAL
630 NEIGHBORHOOD BANK COMMERCIAL
640 SERVICE STATION COMMERCIAL
641 SERVICE STATION COMMERCIAL
650 CAR WASH - AUTO COMMERCIAL
651 CAR WASH - MANU COMMERCIAL
652 CAR WASH SERVIC COMMERCIAL
660 AUTO SERVICE GARAGE COMMERCIAL
662 KWIK LUBE COMMERCIAL
C-3
{00384662.1 306-9001821}
BUC BUC DESCRIPTION CATEGORY NAME
665 GARAGE STORAGE INDUSTRIAL/WAREHOUSE
670 OFFICE/WAREHOUS ASSIGNED BY FIELDWORK
680 FUNERAL HOME INSTITUTIONAL
690 CLUBHOUSE INSTITUTIONAL
691 SOCIAL/FRATERNAL INSTITUTIONAL
695 GUARDHOUSE COMMERCIAL
700 COLD STORAGE INDUSTRIAL/WAREHOUSE
710 RAIL/BUS/AIR TE COMMERCIAL
712 TELECOMMUNICATI COMMERCIAL
720 PARKING GARAGE INDUSTRIAL/WAREHOUSE
721 RADIO/TV TRANSM ASSIGNED BY FIELDWORK
730 DAY CARE CENTER COMMERCIAL
750 AUTO DEALER/F-S COMMERCIAL
800 LIGHT MANUFACTURING INDUSTRIAL/WAREHOUSE
810 HEAVY MANUFACTURING INDUSTRIAL/WAREHOUSE
820 WAREHOUSE DISTR INDUSTRIAL/WAREHOUSE
830 MINI WAREHOUSE INDUSTRIAL/WAREHOUSE
840 WAREHOUSE STORAGE INDUSTRIAL/WAREHOUSE
841 WAREHOUSE SINGLE INDUSTRIAL/WAREHOUSE
850 HANGAR COMMERCIAL
860 BARNS NOT USED
861 RESIDENTIAL BARN NOT USED
870 PREFAB WAREHOUSE INDUSTRIAL/WAREHOUSE
880 TECHNICAL MANUF INDUSTRIAL/WAREHOUSE
900 SCHOOL INSTITUTIONAL
901 COLLEGES / UNIV INSTITUTIONAL
910 RELIGIOUS INSTITUTIONAL
912 LIBRARY INSTITUTIONAL
920 EDUCATION/RELIG INSTITUTIONAL
930 GOVERNMENTAL INSTITUTIONAL
950 POLICE/FIRE STN INSTITUTIONAL
960 CORRECTIONAL INSTITUTIONAL
970 CULTURAL FACILITY INSTITUTIONAL
MHPK MOBILE HOME PARK RESIDENTIAL
C-4
{00384662.1 306-9001821}
APPENDIX D
DOR CODES
D-1
{00384662.1 306-9001821}
DOR Code DOR Description
0000 VACANT
0010 VACANT TOWNHOUSE
0030 VACANT ZERO LOT LINE
0050 VACANT SFR CONDO
0100 SINGLE FAMILY
0101 SINGLE FAMILY-COMM ZONING
0104 SINGLE FAMILY-IND ZONING
0110 SINGLE FAMILY-COMM ZONING
0130 ZERO LOT LINE
0140 SINGLE FAMILY-IND ZONING
0150 SFR-C
0200 MOBILE HOME
0210 TANGIBLE MOBILE HOME
0300 MULTIFAMILY
0304 MULTIFAMILY CONDO CONVERSION
0305 MULTIFAMILY > 10 UNITS Income Restricted
0400 CONDOMINIUM
0410 TOWNHOUSE/VILLA
0420 TIMESHARE
0430 ZERO LOT LINE
0450 SFR-C
0460 CONDO COMMERCIAL
0469 COMMERCIAL CONDO
0500 MHT COOP
0510 COOPERATIVE
0600 RETIREMENT
0605 RETIREMENT Income Restricted
0620 LIFE CARE HX
0700 MISC RESIDENCE SFR
0800 MULTIFAMILY < 10 UNITS
0801 MULTIFAMILY < 10 UNITS-COMM ZONING
0804 MULTIFAMILY < 10 UNITS-IND ZONING
0810 MULTIFAMILY < 10 UNITS-COMM ZONING
0840 MULTIFAMILY < 10 UNITS-IND ZONING
1000 VACANT COMMERCIAL
1100 STORES
1200 STORE/OFFICE/RESIDENTIAL
1300 DEPARTMENT STORE
1400 SUPERMARKET/DRUG STORE
1500 SHOPPING CENTER REGIONAL
1600 SHOPPING CENTER CMMITY
1700 OFFICE ONE STORY
1800 OFFICE MULTISTORY
1900 PROF OFFICES
2000 AIRPORT/MARINA
D-2
{00384662.1 306-9001821}
DOR Code DOR Description
2100 RESTAURANT
2200 RESTAURANT, DRIVE IN
2300 FINANCIAL
2400 INSURANCE
2500 SERVICE SHOPS
2600 SERVICE STATION
2700 AUTO SALES
2800 PKG LT / MH PK
2900 WHOLESALER
3000 FLORIST
3100 DRV-IN THEATER
3200 THTR/AUD/CLBHS
3300 NIGHT CLUBS
3400 BOWLING ALLEY
3500 TOURIST ATTRAC
3600 CAMPS
3700 RACETRACK
3800 GOLF COURSE
3900 MOTEL
4000 VACANT INDUSTRIAL
4100 LIGHT MFG
4200 HEAVY MFG
4300 LUMBER YARD/MILL
4400 PACKING
4500 BOTTLER
4600 FOOD PROCESSING
4700 MIN PROCESSING
4800 WAREH/DIST TERM
4900 OPEN STORAGE
4960 CONDO - NON RESIDENTIAL
4969 COMMERCIAL CONDO
5000 IMPROVED ARGI
5100 CROP SOIL CLASS 1
5200 CROP SOIL CLASS 2
5300 CROP SOIL CLASS 3
5400 TIMBER SI 90+
5500 TIMBER SI 80-89
5600 TIMBER SI 70-79
5700 TIMBER SI 60-69
5800 TIMBER SI 50-59
5900 TIMBER NOT CLASSED
6000 GRAGSOIL CLASS 1
6100 GRZGSOIL CLASS2
6200 GRZGSOIL CLASS3
6300 GRZGSOIL CLASS4
6400 GRZGSOIL CLASS5
6500 GRZGSOIL CLASS6
D-3
{00384662.1 306-9001821}
DOR Code DOR Description
6600 ORCHARD GROVES
6700 POUL/BEES/FISH
6800 EQUESTRIAN
6900 ORN/MISC AGRI
7000 VACANT INSTIT
7100 RELIGIOUS
7200 PRV SCHL/COLL
7300 PRV HOSPITAL
7400 NURSING HOME
7500 ORPHNG/NON-PROF
7600 MORT/CEMETERY
7700 CLB/LDG/UN HALL
7800 SANI/ REST HOME
7900 CULTURAL
8000 DISTRICTS
8100 MILITARY
8200 FOREST/PK/REC
8205 TRANSFER DEVELOPMENT RIGHTS
8300 PUB CTY SCHOOL
8400 COLLEGE
8500 HOSPITAL
8600 CITY INC NONMUNI
8700 STATE
8800 FEDERAL
8900 MUNICIPAL
9000 LEASEHOLD INT
9100 UTILITY
9200 MING/PETRO/GASLND
9300 SUBSURF RIGHTS
9400 R/W - BUFFER
9500 RIVER/LAKES
9600 SEWG/WASTE LAND
9700 OUTDR REC/PARK LAND
9800 CENTRALLY ASSESSED
9900 NON AG
9999 EXEMPT
D-4
{00384662.1 306-9001821}
APPENDIX E
ESTIMATED FIRE RESCUE ASSESSMENT RATE SCHEDULE
SECTION E1. DETERMINATION OF FIRE RESCUE ASSESSED COSTS.
The estimated Fire Rescue Assessed Cost to be assessed for the Fiscal Year commencing
October 1, 2020, is $8,205,584.00.
SECTION E2. ESTIMATED FIRE RESCUE ASSESSMENTS.
(A) The estimated Fire Rescue Assessments to be assessed and 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, 2020,
are hereby established as follows for the purpose of this Preliminary Assessment Resolution:
_______________________________________________________
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
(B) No Fire Rescue Assessment shall be imposed upon a parcel of Government
Property (except as provided in Section 5(Q) of this Preliminary Assessment Resolution) or
upon the portion of a Building located on a parcel of Institutional Property whose Building
use is wholly exempt from ad valorem taxation under Florida law.
(C) Any shortfall in the expected Fire Rescue Assessment proceeds due to any
reduction or exemption from payment of the Fire Rescue Assessments required by law or
authorized by the City Commission (including without limitation any approved Hardship
E-1
{00384662.1 306-9001821}
Waivers or Deferrals or Mobile Home Vacancy Adjustments) shall be supplemented by any
legally available funds, or combination of such funds, and shall not be paid for by proceeds
or funds derived from the Fire Rescue Assessments. It is the legislative determination of the
City Commission that in the event a court of competent jurisdiction determines any
exemption or reduction by the City Commission improper or otherwise adversely affects the
validity of the Fire Rescue Assessment imposed for this Fiscal Year, the sole and exclusive
remedy shall be the imposition of a Fire Rescue Assessment upon each affected Tax Parcel
in the amount of the Fire Rescue Assessment that would have been otherwise imposed save
and except for such reduction or exemption afforded to such Tax Parcel by the City
Commission.
E-2
{00384662.1 306-9001821}
APPENDIX F
PARCEL APPORTIONMENT METHODOLOGY
The Cost Apportionment to each Property Use Category and to Mixed Use Property
shall be apportioned among the Tax Parcels within each Property Use Category and to Mixed
Use Property Tax Parcels as follows:
SECTION F-1 RESIDENTIAL PROPERTY. The Fire Rescue Assessment
for each Tax Parcel of Residential Property shall be computed by multiplying the Demand
Percentage attributable to the Residential Property Use Category by the Fire Rescue
Assessed Costs, dividing such product by the total number of Dwelling Units shown on the
Tax Roll within the City for the Residential Property Use Category, and then multiplying
such quotient by the number of Dwelling Units located on such Tax Parcel.
SECTION F-2. NON-RESIDENTIAL PROPERTY. The Fire Rescue
Assessments for each Building of Non-Residential Property (except Nursing Home
Property) shall be computed as follows:
(A) Respectively, multiply the Fire Rescue Assessed Cost by the Demand
Percentage attributable to each of the Non-Residential Property Use Categories. The
resulting dollar amounts reflect the portions of the City’s fire rescue budget to be
respectively funded from Fire Rescue Assessment revenue derived from each of the Non-
Residential Property Use Categories.
(B) Separate each building in each of the Non-Residential Property Use
Categories into the appropriate Non-Residential Property Use Category for that Building.
(C) For each Non-Residential Property Use Category, add the Building square
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footage of all the Buildings in each Non-Residential Property Use Category. All Buildings
with a number of square feet exceeding 77,001 will be included in the calculation at 77,001
square feet. This sum reflects an aggregate square footage area for each Non-Residential
Property Use Category to be used by the City in the computation of Fire Rescue
Assessments.
(D) Divide the product of subsection (A) of this Section relative to each of the
Non-Residential Property Use Categories by the sum of the square foot allocations for each
Non-Residential Property Use Category described in subsection (C) of this Section. The
resulting quotient expresses a dollar amount per square foot of improved area (“the square
foot rate”) to be used in computing Fire Rescue Assessments on each of the respective Non-
Residential Property Use Categories.
(E) For each of the Non-Residential Property Use Categories, other than Nursing
Home Property, multiply the applicable square foot rate calculated under subsection (D) of
this Section by the number of square feet, up to 77,001 square feet, for each Building in the
Non-Residential Property Use Categories. The resulting product for each Building expresses
the amount of Fire Rescue Assessments to be imposed on each Building of Non-Residential
Property.
SECTION F-3. NURSING HOME PROPERTY. Notwithstanding the
procedure in Section F-2 for Non-Residential Property, the Fire Rescue Assessment for each
Building of Nursing Home Property shall be computed as follows:
(A) For Nursing Home Property, multiply the square foot rate determined in
subsection F-2 of this Section for Institutional Property by the number of square feet, up to
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77,001 square feet, for each Building of Nursing Home Property. Such amount shall be the
amount of the Fire Rescue Assessments imposed upon each Building of Nursing Home
Property.
(B) Multiply the amount directed to be imposed as Fire Rescue Assessments on
Nursing Home Property in subsection (A) of this Section by the total square footage of
Buildings related to Nursing Home Property as provided in subsection F-2(C). The resulting
product represents the aggregate revenue to be derived from Fire Rescue Assessments
imposed upon Nursing Home Property.
(C) The remaining portion of the City’s fire rescue budget otherwise attributable
to Nursing Home Property, and not funded through Fire Rescue Assessments imposed upon
Nursing Home Property, shall be funded from legally available City revenue other than Fire
Rescue Assessment proceeds.
SECTION F-4. MIXED USE PROPERTY. The Fire Rescue
Assessments for each Tax Parcel classified in two or more Property Use Categories shall be
the sum of the Fire Rescue Assessments computed for each Property Use Category.
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APPENDIX G
FORM OF NOTICE TO BE PUBLISHED
To Be Published by August 21, 2020
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NOTICE OF HEARING TO IMPOSE AND
PROVIDE FOR COLLECTION OF FIRE RESCUE SPECIAL ASSESSMENTS
Notice is hereby given that the City Commission of the City of Boynton Beach will
conduct a public hearing to consider the imposition of annual fire rescue special assessments
for the provision of fire rescue services within the municipal boundaries of the City of
Boynton Beach.
The hearing will be held at 5:30 p.m., on September 10, 2020, at Commission
Chambers, City Hall, 100 East Ocean Avenue, Boynton Beach, Florida, 33435 for the
purpose of receiving public comment on the proposed assessments. All affected property
owners have a right to appear at the hearing and to file written objections with the City
Commission within 20 days of this notice. If a person decides to appeal any decision made
by the City Commission with respect to any matter considered at the hearing, such person
will need a record of the proceedings and may need to ensure that a verbatim record is made,
including the testimony and evidence upon which the appeal is to be made. In accordance
with the Americans with Disabilities Act, persons needing a special accommodation or an
interpreter to participate in this proceeding should contact the City Clerk’s Office at (561)
742-6060, at least three days prior to the date of the hearing.
The assessment for each parcel of property will be based upon each parcel’s
classification and the total number of billing units attributed to that parcel. The proposed
fire rescue assessment schedule for Fiscal Year 2020-2021 is as follows:
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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
Copies of the Fire Rescue Assessment Ordinance, the Initial Assessment Resolution,
the Preliminary Rate Resolution, and the Preliminary Assessment Roll are available for
inspection at the City Clerk’s Office in City Hall, located at 100 East Ocean Avenue,
Boynton Beach, Florida 33435.
The fire rescue non-ad valorem assessment will be collected on the ad valorem tax
bill to be mailed in November 2020. Failure to pay the assessments will cause a tax
certificate to be issued against the property, which may result in a loss of title.
If you have any questions, please contact the Finance Department at (561) 742-6310,
Monday through Friday between 8:00 a.m. and 5:00 p.m.
[INSERT MAP OF THE CITY OF BOYNTON BEACH]
CITY COMMISSION
CITY OF BOYNTON BEACH, FLORIDA
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APPENDIX H
FORM OF NOTICE TO BE MAILED
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CITY OF BOYNTON BEACH, FLORIDA
NOTICE OF HEARING TO IMPOSE AND PROVIDE
FOR COLLECTION OF FIRE RESCUE
NON-AD VALOREM ASSESSMENTS
NOTICE DATE: AUGUST 21, 2020
City of Boynton Beach
P.O. Box 310
Boynton Beach, FL 33425-0310
{00384662.1 306-9001821}
* * * * * NOTICE TO PROPERTY OWNER * * * * *
As required by Section 197.3632, Florida Statutes, and City Ordinance No. 08-017 notice is given by the City of
Boynton Beach that an annual assessment for fire rescue services using the tax bill collection method, may be
levied on your property for the fiscal year October 1, 2020 - September 30, 2021. The City has levied a fire
rescue special assessment since 2001 pursuant to Ordinance No. 01 -34, as amended, which Ordinance sunset
on September 30, 2008. The City then adopted Ordinance No. 08-017 to provide for reenactment of the fire
rescue special assessment within the City commencing with the 2008-2009 fiscal year. The purpose of this
assessment is to fund fire rescue services benefiting improved property located within the City of Boynton
Beach. The total annual fire rescue assessment revenue to be collected within the City of Boynton Beach is
estimated to be $8,205,584.00. The annual fire rescue assessment is based on the classification of each parcel
of property and number of billing units contained therein.
Category Type and Number Fiscal Year 20-21
Billing Units Assessment
[Category] [ParcelUnits][UnitDesc] [Charge]
[Category] [ParcelUnits][UnitDesc] [Charge]
[Category] [ParcelUnits][UnitDesc] [Charge]
[Category] [ParcelUnits][UnitDesc] [Charge]
[Category] [ParcelUnits][UnitDesc] [Charge]
[Category] [ParcelUnits][UnitDesc] [Charge]
[Category] [ParcelUnits][UnitDesc] [Charge]
Total Assessment $[SumofBld…]
The maximum annual fire rescue services assessment for the above parcel for Fiscal Year 2020-21 and future
fiscal years is $ .
A public hearing will be held at 5:30 p.m. on September 10, 2020, at Commission Chambers, City Hall, 100 East
Ocean Avenue, Florida, 33435 for the purpose of receiving public comment on the proposed assessments. You
and all other affected property owners have a right to appear at the hearing and to file written objections with
the City Commission within 20 days of this notice. If you decide to appeal any decision made by the City
Commission with respect to any matter considered at the hearing, you will need a record of the proceedings
and may need to ensure that a verbatim record is made, including the testimony and evidence upon which the
appeal is to be made. In accordance with the Americans with Disabilities Act, persons needing a special
accommodation or an interpreter to participate in this proceeding should contact the City Clerk’s office at (561)
742-6060, at least three days prior to the date of the hearing.
Unless proper steps are initiated in a court of competent jurisdiction to secure relief within 20 days from the date
of City Commission action at the above hearing (including the method of apportionment, the rate of assessment
and the imposition of assessments), such action shall be the final adjudication of the issues presented.
Copies of the Fire Rescue Assessment Ordinance, the Initial Assessment Resolution, the Preliminary Rate
Resolution, and the preliminary assessment roll are available for inspection at the City Clerk's office in City Hall,
located at 100 East Ocean Avenue, Boynton Beach, Florida.
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Tax Parcel #___________________
Sequence #____________________
Legal Description:_______________
Owner Name
Address
City, State Zip
{00384662.1 306-9001821}
Pursuant to Chapter 92-264, Laws of Florida, as amended by Chapter 2003-348, Laws of Florida, a special act
relating to the County, notice of the fire rescue assessment imposed by the City shall also be included by the
Property Appraiser as part of the notice of proposed property taxes under Section 200.069, Florida Statutes,
the truth-in-millage notification.
Both the fire rescue non-ad valorem assessment amount shown on this notice and the ad valorem taxes for the
above parcel will be collected on the ad valorem tax bill mailed in November. Failure to pay the assessments
will cause a tax certificate to be issued against the property which may result in a loss of title.
If there is a mistake on this notice, it will be corrected. If you have any questions regarding your fire rescue
service assessment, please contact the Finance Department at (561) 742-6310, Monday through Friday
between 8:00 a.m. and 5:00 p.m.
* * * * * THIS IS NOT A BILL * * * * *
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