R03-159CITY OF BOYNTON BEACH, FLORIDA
FIRE RESCUE ASSESSMENT
ANNUAL RATE RESOLUTION
FOR
FISCAL YEAR BEGINNING OCTOBER 1, 2003
ADOPTED SEPTEMBER 11, 2003
TABLE OF CONTENTS
Page
SECTION 1.
SECTION 2.
SECTION 3.
SECTION 4.
SECTION 5.
SECTION 6.
SECTION 7.
APPENDIX A:
APPENDIX B:
APPENDIX C:
AUTHORITY .................................................................................... 3
DEFINITIONS AND INTERPRETATION ....................................... 3
REIMPOSlTION OF FIRE RESCUE ASSESSMENTS ................... 3
CONFIRMATION OF PRELIMINARY RATE RESOLUTION ........... 6
EFFECT OF ADOPTION OF RESOLUTION .................................. 6
SEVERABILITY ............................................................................... 6
EFFECTIVE DATE .......................................................................... 7
AFFIDAVIT REGARDING NOTICE MAILED
TO PROPERTY OWNERS ......................................................... A-1
PROOF OF PUBLICATION ......................................................... B-1
FORM OF CERTIFICATE TO NON-AD
VALOREM ASSESSMENT ROLL ............................................... C-1
CITY OF BOYNTON BEACH, FLORIDA
RESOLUTION NO. R03- l5q
A RESOLUTION OF THE CITY OF BOYNTON BEACH,
FLORIDA, RELATING TO THE PROVISION OF FIRE
RESCUE SERVICES, FACILITIES AND PROGRAMS IN THE
CITY OF BOYNTON BEACH, FLORIDA; REIMPOSING FIRE
RESCUE ASSESSMENTS AGAINST ASSESSED
PROPERTY LOCATED WITHIN THE CITY OF BOYNTON
BEACH FOR THE FISCAL YEAR BEGINNING OCTOBER 1,
2003; APPROVING THE RATE OF ASSESSMENT;
APPROVING THE ASSESSMENT ROLL; AND PROVIDING
AN EFFECTIVE DATE.
WHEREAS, the City Commission of Boynton Beach, Florida (the "City
Commission"), has enacted Ordinance No. 01-034 (the "Ordinance"), Amending Fire
Rescue Assessment Ordinance (Ordinance No. 01-56) (collectively referred to as the
"Ordinance"), which authorizes the imposition of Fire Rescue Assessments for fire rescue
services, facilities, and programs against Assessed Property located within the City;
WHEREAS, the reimposition of a Fire Rescue Assessment for fire rescue services,
facilities, and programs each fiscal year is an equitable and efficient method of allocating
and apportioning the Fire Rescue Assessed Cost among parcels of Assessed Property;
WHEREAS, the City Commission desires to reimpose a Fire Rescue Assessment
within the City using the procedures provided by the Ordinance, including the tax bill
collection method for the Fiscal Year beginning on October 1,2003;
WHEREAS, the City Commission, on July 15, 2003, adopted Resolution
No. R03-130 (the "Preliminary Rate Resolution"), containing and referencing a brief and
general description of the fire rescue facilities and services to be provided to Assessed
Property, describing the method of apportioning the Fire Rescue Assessed Cost to
compute the Fire Rescue Assessment for fire rescue services, facilities, and programs
against Assessed Property, estimating a rate of assessment, and directing the updating
and preparation of the Assessment Roll, provision of published notice required by the
Ordinance and mailed notice if circumstances described in Section 2.08(F) of the
Ordinance so require;
WHEREAS, in order to reimpose Fire Rescue Assessments for the Fiscal Year
beginning October 1, 2003, the Ordinance requires the City Commission to adopt an
Annual Rate Resolution, during its budget adoption process for each Fiscal Year, which
establishes the rate of assessment and approves the Assessment Roll for the upcoming
Fiscal Year, with such amendments as the City Commission deems appropriate, after
hearing comments and objections of all interested parties;
WHEREAS, the updated Assessment Roll has heretofore been made available for
inspection by the public, as required by the Ordinance;
WHEREAS, as required by the terms of the Ordinance, which provides notice to all
interested persons of an opportunity to be heard, notice of a public hearing has been
published; the proof of publication being attached hereto as Appendix B;
WHEREAS, as additionally required by the terms of the Ordinance, a separate
notice of a public hearing has been mailed to all Owners of Assessed Property if the
circumstances described in Section 2.08(F) of the Ordinance so required and notice of a
public hearing has been mailed to all Owners of Assessed Property using the notice of
proposed property taxes under section 200.069, Florida Statutes, the truth-in-millage
notification; an affidavit regarding the form of notice mailed being attached hereto as
Appendix A; and
2
WHEREAS, a public hearing was held on September 11,2003, and comments and
objections of all interested persons have been heard and considered as required by the
terms of the Ordinance.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE
CITY OF BOYNTON BEACH, FLORIDA:
SECTION 1. AUTHORITY. This resolution is adopted pursuant to the provisions of
Ordinance No. 01-34 and Ordinance No. 01-56, (collectively referred to as the
"Ordinance"), Resolution No. R01-217 (the "Initial Assessment Resolution"), Resolution
No. R01-249 (the "Final Assessment Resolution"), Resolution No. R03-130 (the
"Preliminary Rate Resolution"), Article VIII, Section 2, Florida Constitution; sections
166.021 and 166.041, Florida Statutes, and other applicable provisions of law.
SECTION 2. DEFINITIONS AND INTERPRETATION. This resolution constitutes
the Annual Rate Resolution as defined in the Ordinance. All capitalized terms in this
resolution shall have the meanings defined in the Ordinance, the Initial Assessment
Resolution, the Final Assessment Resolution, and the Preliminary Rate Resolution.
SECTION 3. REIMPOSITION OF FIRE RESCUE ASSESSMENTS.
(A) The parcels of Assessed Property described in the Assessment Roll, as
updated, which is hereby approved, are hereby found to be specially benefited by the
provision of the fire rescue services, facilities, and programs described or referenced in the
Preliminary Rate Resolution, in the amount of the Fire Rescue Assessment set forth in the
updated Assessment Roll, a copy of which was present or available for inspection at the
above referenced public hearing and is incorporated herein by reference. It is hereby
ascertained, determined and declared that each parcel of Assessed Property within the
3
City will be specially benefited by the City's provision of fire rescue services, facilities, and
programs in an amount not less than the Fire Rescue Assessment for such parcel,
computed in the manner set forth in the Preliminary Rate Resolution. Adoption of this
Annual Rate Resolution constitutes a legislative determination that all parcels assessed
derive a special benefit in a manner consistent with the legislative declarations,
determinations and findings as set forth in the Ordinance, the Initial Assessment
Resolution, the Final Assessment Resolution, and the Preliminary Rate Resolution from the
fire rescue services, facilities, or programs to be provided and a legislative determination
that the Fire Rescue Assessments are fairly and reasonably apportioned among the
properties that receive the special benefit as set forth in the Preliminary Rate Resolution.
(B) The method for computing Fire Rescue Assessments described and
referenced in the Preliminary Rate Resolution is hereby approved. The Parcel
Apportionment methodology adopted in Section 6 of the Preliminary Rate Resolution is
hereby approved.
(C) For the Fiscal Year beginning October 1, 2003, the estimated Fire Rescue
Assessed Cost to be assessed is $2,842,317.00. The 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, 2003, are hereby established as follows:
4
RESIDENTIAL
PROPERTY USE
CATEGORIES
Rate Per
Dwelling Unit
Single Family Residential ;70
Multi-Family Residential ;42
NON-RESIDENTIAL
PROPERTY USE
CATEGORIES
Building
Classification (in
square foot ranges)
< 1,999
2,000 - 3,499
3,5OO - 4,999
5,000 - 9,999
10,000 - 19,999
~9,999
30,000 - 39,999
40,000 - 49,999
> 50,000
Commercial
$ 1~'
$ 441
$ 629
$ 2,518
$ 6,29~---'~'
Industrial/
WarehoUse
$ 35-
$ 69
$ 121
$ 173
$ 347
$ 1,040
$ 1,386
$ 1,733
Institutional
$ 396
693
990--
$ 1,980
$ 3,960
$ 5,940
Nursing
Homes
$1~
$39~'
$69~'
$ 990
$ 1,980
$ 5,940
$ 7,921
(D) The above rates of assessment are hereby approved. Fire Rescue
Assessments for fire rescue services, facilities, and programs in the amounts set forth in
the updated Assessment Roll, as herein approved, are hereby levied and reimposed on all
parcels of Assessed Property described in such Assessment Roll for the Fiscal Year
beginning October 1,2003.
(E) No Fire Rescue Assessment shall be imposed upon a parcel of Institutional
Property whose use is wholly exempt from ad valorem taxation under Florida law. Any
shortfall in the expected Fire Rescue Assessment proceeds due to a ny reduction o r
exemption from payment of the Fire Rescue Assessments required by law or authorized by
the City Commission shall be supplemented by any legally available funds, or combination
of such funds, and shall not be paid for by proceeds or funds derived from the Fire Rescue
Assessments.
(F) As authorized in Section 2.13 of the Ordinance, interim Fire Rescue
Assessments are also levied and imposed against all property for which a Certificate of
5
Occupancy is issued after adoption of this Annual Rate Resolution based upon the rates of
assessment approved herein.
(G) Fire Rescue Assessments shall constitute a lien upon the Assessed Property
so assessed equal in rank and dignity with the liens of all state, county, district or municipal
taxes and other non-ad valorem assessments. Except as otherwise provided by law, such
lien shall be superior in dignity to all other liens, titles and claims, until paid.
(H) The Assessment Roll, as herein approved, together with the correction of any
errors or omissions as provided for in the Ordinance, shall be delivered to the Tax Collector
for collection using the tax bill collection method in the manner prescribed by the
Ordinance. The Assessment Roll, as delivered to the Tax Collector, shall be accompanied
by a Certificate to Non-Ad Valorem Assessment Roll in substantially the form attached
hereto as Appendix C.
SECTION 4. CONFIRMATION OF PRELIMINARY RATE RESOLUTION.
Preliminary Rate Resolution is hereby confirmed.
The
SECTION 5. EFFECT OF ADOPTION OF RESOLUTION. The adoption of this
Annual Rate 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 rate of assessment,
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 this Annual Rate Resolution.
SECTION 6. SEVERABILITY. If any clause, section or other part of this
resolution shall be held by any court of competent jurisdiction to be unconstitutional or
6
invalid, such unconstitutional or invalid part shall be considered as eliminated and in no
way effecting the validity of the other provisions of this resolution.
SECTION 7. EFFECTIVE DATE. This Annual Rate Resolution shall take effect
immediately upon its passage and adoption.
PASSED, ADOPTED AND APPROVED THIS 11TH DAY OF SEPTEMBER, 2003.
Commissioner
,, _~t M. Prainito
Clerk
APP,~ED/~.'I'O FORM AND CORRECTNESS:
James A. Cherb~
City Attorney
7
APPENDIX A
AFFIDAVIT REGARDING NOTICE MAILED TO PROPERTY OWNERS
AFFIDAVIT OF MAILING
BEFORE ME, the undersigned authority, personally appeared Kurt Bressner, who,
after being duly sworn, deposes and says:
1. Kurt Bressner, as City Manager of the City of Boynton Beach, Florida ("City"),
pursuant to the authority and direction received from the City Commission, timely directed
the preparation of the Assessment Roll and the preparation, mailing, and publication of
notices in accordance with Sections 2.03, 2.04, 2.05 and 2.08 of the Fire Rescue
Assessment Ordinance adopted by the City Commission on July 11, 2001 (the
"Assessment Ordinance") in conformance with the Preliminary Rate Resolution adopted by
the City Commission on July 15, 2003 (the "Preliminary Rate Resolution"). The Preliminary
Rate Resolution directed and authorized notice by First Class Mail only to affected owners
in the event circumstances described in Section 2.08(F) of the Assessment Ordinance so
required.
2. In accordance with the Assessment Ordinance, Mr. Bressner caused the
notices to be prepared and sent to affected property owners in the event the circumstances
described in Section 2.08(F) of the Assessment Ordinance so required. Each notice
included the following information: the purpose of the assessment; the total amount
proposed to be levied against each parcel; the unit of measurement to be applied against
each parcel to determine the assessment; the number of such units contained within each
parcel; the total revenue the City expects to collect by the assessment; a statement that
failure to pay the assessment will cause a tax certificate to be issued against the property
which may result in a loss of title; a statement that all affected property owners have a right
to appear at the hearing and to file written objections with the local governing board within
A-1
20 days of the notice; and the date, time, and place of the hearing.
3. On or before August 22, 2003, Mr. Bressner directed the mailing of the
above-referenced notices in accordance with the Assessment Ordinance and the
Preliminary Rate Resolution by First Class mail to each affected owner, at the addresses
then shown on the real property assessment tax roll database maintained by the Palm
Beach County Property Appraiser for the purpose of the levy and collection of ad valorem
taxes.
4. In addition, pursuant to Chapter 92-264, Laws of Florida, Mr. Bressner timely
provided all necessary information for notification of the Fire Rescue Assessment to the
Property Appraiser of Palm Beach County to be included as part of the notice of proposed
property taxes under section 200.069, Florida Statutes, the truth-in-millage notification.
FURTHER AFFIANT SAYETH NOT.
STATE OF FLORIDA
COUNTY OF PALM BEACH COUNTY
Kurt Bressner, affiant
The fore.~oing Affidavit of Mailing was sworn to and subscribed before me this
/J__L__ day of _--.%~ffre. n,~'~,E:~ ,2003 by Kurt Bressner, City Manager, City of Boynton
Beach, Florida. H~ is personally known to me or has produced
and did take an oath.-- ~ - - as identification
Printed Name:7,~ ~ /~__
Notary Public, State of Florida
At Large
My Commission Expires:
Commission No.:
A-2
APPENDIX B
PROOF OF PUBLICATION
THE PALM BEACH POST
Published Daily and Sunday
West Palm Beach, Palm Beach County, Florida
PROOF OF PUBLICATION
STATE OF FLORIDA
COUNTY OF PALM BEACH
Before the undersigned authority personally appeared Tracey Diglio, who on oath says that she
is Telephone Sales Supervisor of The Palm Beach Post, a daily and Sunday newspaper
published at West Palm Beach in Palm Beach County, Florida; that the attached copy of
advertising, being ]~[.9..ti~in the matter of ~~ill.~was published in said newspaper in
the issues of &ll~.t_,~. Affiant further says that the said The Post is a newspaper
published at West Palm Beach, in said Palm Beach County, Florida, and that the said newspaper
has heretofore been continuously published in said Palm Beach County, Florida, daily and
Sunday and has been entered as second class mail matter at the post office in West Palm Beach,
in said Palm Beach County, Florida, for a period of one year next preceding the tn'st publication
of the attached copy of advertisement; and affiant further says that she/her has neither paid nor
promised any person, firm or corporation any discount rebate, commission or refund for the
purpose of securing this advertisement for publication i/~ the said nev~,l~per.
Sw°'t°ands,bscribedbefore,s22~dayo~A~tl~~>~~
Personally known ~ or Produced Identification -
Type of Identification Produced
No. 595753 u/
NOTICE OF HEARING TO REIMPOSE AND PROVIDE FOR
CC)LLECTIOH OF FIRE RESCUE SPECIAL ASSESSMENTS
a public he~ring to canceler confinmr~ ['ire re~cue special
fire rescue ~rvices wfl~in I~e Cily of 6oynton a~ach {~' the F,scal Year i:~gmmng
The 'he. ring will be ~ .t ,6:30 p.m. on September 11, 2003, in-lhe ~Ci~/Cx~nmission
Chambers of City Ho11.'100 East 6oynton 6e~ch 6oulev~rd, 6oynton Be~ch, Flaridu, [or I~ '"
purpose o~ receiying publiccomment on t~, l~'oposed a~$es?ent~. Al ..kc~c, .,te~i..p.r. ol~_' rtyo~v..n~
have.a right to appear atlfm hearing and to file wrilten objections wil~ the ~ty (.;omm~ss~n
The as..,essment for ea~_._h,~arcel of .property will be bm~l upon each pamel.'s classification
and lfm ~4al number of billing units attributed to lhat parcel. The following table reflec~,;~
propo~d fire.revue a _ _,~.e_ _,~merlt .schedule. :::.
Single Family
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 of 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 to 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, this certificate and the herein described Non-Ad Valorem Assessment Roll will be
delivered to the Palm Beach County Tax Collector by September 15, 2003.
IN WITNESS WHEREOF, I have subscribed this certificate and directed the same
to be delivered to the Palm Beach County Tax Collector and made part of the above
described Non-Ad Valorem Assessment Roll this ( I day of ~, 2003.
CITY OF BOYNTON BEACH, FLORIDA
· '~l~'or ·
C-1
CITY OF BOYNTON BEACH
AGENDA ITEM REQUEST FORM
Requested City Commission
~ Date~ss
[] August 5, 2003
] August 19, 2003
[] September 2, 2003
September 1 1,2003
Date Final Form Must be Turned
in to C~ Office
July 14, 2003 (Noon.)
August 4, 2003 (Noon)
August 18, 2003 (Noon)
September 2, 2003 (Noon)
Requested City Commission
Meetin Dg_~
[] October 7, 2003
[] October 21,2003
[] November 5, 2003
[] November 18, 2003
Date Final Form Must be Turned
in to Ci~3c_Clerk,s Office
September 15, 2003 (Noon)
October 6, 2003 (Noon)
October 20, 2003 (Noon)
November 3, 2003 (Noon)
NATURE OF
AGENDA ITEM
[] Administrative [] Legal
[] Announcement [] New Business
[] City Manager's Report [] Presentation
[] Consent Agenda [] Public Hearing
[] Code compliance/Legal Settlements [] Unfinished Business
RECOMMENDATION: To approve a Final Rate Resolution for the Fire Assessment.
EXPLANATION: The staffhas analyzed the projected revenue needs for the Fire Assessment for FY 2003-04. The City's
Consultant prepared an analysis of housing counts and has recommended that the City stay at the 2002-03 levels so as to not
increase the rate for single-family and commercial properties. The methodology for assessment of non-residential is the same
as the 2002-03 rate system (tiered rate system). The City Commission has adopted a preliminary rate resolution on July 15,
2003, the notices to property owners have been sent out. The mailed notices have been sent out and the advertisement for the
public hearing was published on August 22, 2003. A public hearing on the final 2003-04 Fire Assessment rate will be
conducted on Thursday, September 11, 2003. At that time the City Commission may elect to affirm the 2003-04 Fire
Assessment Rates or reduce them.
PROGRAM IMPACT: A public hearing is required under state law to consider the adoption of the Final Assessment
Resoution.
FISCAL IMPACT: The single-family residential rate says at $70.00. The multi-family rate stays at $42.00. The
Commercial and Industrial Rates are at the same tiered rates as 2002-03. The original projections in 2001 called for the rates
to be the same in 2002-03 and 2003-04 with a drop in the rates 2004-05 and beyond. The rate request per the resolution is
pursuant to these projections.
ALTERNATIVES: Capital construction funds for the NE Fire Station and part of Station #2 would need to be obtained
through borrowing. Also, alternatives to the program include suspension of the program with completion of the SE Fire
Station. Operating funds to staffthe SE station would not be available without General Fund budget cuts or an increase in the
City property tax rate.
Department Head's Signature d~nature
Department Name
S:~BULLETINLFORMS~AGENDA ITEM REQUEST FORM.DOC
City ~t~omey / Finance / Human Resources
THE POINT, SUITE 1060
2502 ROCKY POINT DRIVE
TAMPA, FLORIDA 33607
(813) 281-2222
TELEcOPy (813) 281-0129
NABORS, GIBLIN & NICKERSON, P.A.
ATTORNEYS AT LAW
SUITE 20O
1500 MAHAN DRIVE
TALLAHASSEE, FLORIDA 32308
TELEPHONE (850) 224-4070
TELECOPy (850) 224-4073
Via Electronic Mail and
Overnight Delivery Service
CNL CENTER, SUITE 510
450 SOUTH ORANGE AVENUE
ORLANDO, FLORIDA 32801
(407) 426-7595
TELECoPy (407) 426..8022
MEMORANDUM
TO:
FROM:
DATE:
RE:
Kurt Bressner, City Manager
Jim Cherof, City Attorney
Mike Cirullo, Assistant City Attorney
Bill Bingham, Fire Chief
Diane Reese, Finance Director
Heather J. Encinosa
August 29, 2003
Annual Rate Resolution for Fire Rescue Assessments
Attached please find the final version of the Annual Rate Resolution for the City
Commission's consideration on September 11, 2003.
As a friendly reminder, please ensure that the Affidavit of Mailing is executed and
notarized prior to the Commission's consideration of the resolution. Also, please ensure
that the proof of publication is attached at Appendix B to the resolution.
Please call me if there are any further questions or clarifications required.
Very truly yours,
HJE:sib
Heather j. Encinosa
Attachment