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BOYNTON.23 Chapter 23 TAXATION* Art. I. In General, §§ 23 - 1 — 23 - 9 Art. II. Public Service Tax, §§ 23 - 10 — 23 - 28 which tax shall be in the amount of one per cent (1%) Div. 1. Generally, §§ 23 - 10 — 23 - 13 of the gross amount of receipts of premiums from Div. 2. Electricity and policyholders on all premiums collected on casualty Gas, insuran ce policies, covering property within the city. §§ 23 - 14 — 23 - 21 The license or excise tax herein levied shall be due Div. 3. Telecommunications Services, and payable annually on the first day of March of § § 23 - 22 — 23 - 28 each year. (Code 1958, § 26 - 1) Art. III Fire Rescue Assessment, §§ 23 - 29 – 23 - 52 . Cross references - License tax for insurance Div. 1. Introduction, §§ 23 - 29 – 23 - 32 businesses, § 13 - 22(164); pens ions for police officers, Div. 2. Annual Fire Rescue § 18 - 164 et seq. Assessments, §§ 23 - 33 – 23 - 45 State law references - Casualty insurance tax Div. 3. Collection and Use of Fire authorized, F.S. § 185.08; proceeds to be paid to Assessments, §§ 23 - 46 – 23 - 48 police officers' retirement fund or police pension Div. 4. General Provisions , §§ 23 - 49 – fund, F.S. § 185.11. 23 - 53 *Cross reference - Occupational license taxes, Ch. 13. Sec. 23 - 3. Excise tax on all property insure rs. (a) There is hereby assessed and imposed on ARTICLE I. IN GENERAL every insurance company, corporation or other insurer now engaged in or carrying on, or who shall hereafter engage in or carry on, the business of Sec. 23 - 1. Reserved. insuring property against loss or damage, an excise or lice nse tax amounting to two (2) per cent of the gross Editor's note - Former § 23 - 1, which required the amount of receipts of premiums from policyholders tax collector to report to the council periodically on all premiums collected on such insurance policies concerning amounts of taxes collect ed, was repealed covering property within the corporate limits of the by Ord. No. 85 - 45, Attach. (b), adopted Aug. 20, city. The license tax herein assessed and imposed 1985. Such section had been derived from Laws of shall be in addition to all other license taxes now Fla., 1947, Ch. 24398, § 123. levied by the city. (b) All money derived from the taxes imposed Sec. 23 - 2. Excise tax on casualty insurer. by this section is hereby appropriated to the fireman's relief and pension fund of the city, which shall be There is hereby assessed, imposed and levied on administered in accordance w ith the provisions of every insurance company, corporation or other Chapter 175, Florida Statutes, providing for the insurer now engaging in or carrying on, or which creation and administration of a firemen's relief and shall hereafter engage in or carry on the business of pension fund in certain cities and towns. The excise insuring with respect to casualty risks, as shown by or license tax herein provided for shall be payable and the records of the Insurance Commissioner of the collected in the manne r provided for by Chapter 175, State of Florida, an excise or license tax in addition to Florida Statutes, providing for the creation and any license tax or excise tax now levied by the city administration of a firemen's pension trust fund in 1 2002 S - 17 Boynton Beach Code 2 certain cities and towns. (Code 1958, §§ 26 - 10, 26 - kerosene or any combination thereof for lighting, 11; Ord. No. 85 - 45, Attach. (b), 8 - 20 - 85) heating, cooking, power or any other purpose Cross references - License tax for insurance delivered to any purchaser thereof within the businesses, § 13 - 22(164); pensions for firemen, § 18 - corporate limits of the City) a tax of four (4) ce nts per 179 et seq. gallon of fuel oil purchased, which tax shall in every State law references - Property insurance tax case be paid by the purchaser, for the use of the city, authorized, F.S. § 175.101; proceeds to be deposited to the seller of such fuel oil at the time of paying the to firemen's pension trust fund, F .S. § 175.131. charge therefor, to the seller thereof, but not less often than monthly. (Code 1 958, § 26 - 5; Ord. No. 85 - 8, § 1, 1 - 15 - 85; Ord. No. 85 - 14, § 1, 2 - 19 - 85; Ord. No. 88 - Secs. 23 - 4 — 23 - 9. Reserved. 40, § 1, 9 - 7 - 88) State law reference - Levy authorized, F.S. § 166.231(1)(a). ARTICLE II. PUBLIC SERVICE TAX Sec. 23 - 15. Fuel adjustment charge excluded DIVISION 1. GENERALLY from tax. The tax imposed by section 23 - 14 a bove shall Secs. 23 - 10 — 23 - 13. Reserved. not be applied against any fuel adjustment charge, and such charge shall be separately stated on each bill. “Fuel adjustment charge” shall mean all DIVISION 2. ELECTRICITY AND GAS* increases in the cost of utility services to the ultimate consumer resulting from an increase in the cost of *Cross references - License tax for gas fuel to the utility subsequent to October 1, 1973. companies, § 13 - 22(140); license tax for telep hone State law reference - Similar provisions, F.S. § companies, § 13 - 22(196). 166.231(1)(b). Sec. 23 - 14. Levied. Sec. 23 - 16. Reserved. (a) Except as otherwise provided herein, there Editor's note - Ord. No. 85 - 45, Attach. (b), is hereby levied by the city on each and every adopted Aug. 20, 1985, repealed § 23 - 16 which purchase in the city of electricity and metered or provided a tax exemption for small residential bottled gas (natural, liquefied petroleum gas, or purchases of electricity. Such section bore no history manufac tured), a tax based upon the charge made by note. the seller thereof, said tax to be at the rate of ten (10) per cent upon said charges, which tax, shall in every case, be paid by the purchaser, for the use of the city, Sec. 23 - 17. Exemption for churches. to the seller of such electricity or gas a t the time of paying the charge therefor, to the seller thereof, but Established churches located within the not less often than monthly. municipal limits of the city are hereby specifically exempt from imposition and pay ment of the taxes (b) Except as otherwise provided herein, there hereinabove established. (Code 1958, § 26 - 5) is hereby levied in the city on every sale in the city of State law reference - Churches to be exempt, F.S. fuel oil (fuel oil being defined as any bunker C oi l, § 166.231(5). number one (1) and number two (2) fuel oil, and 2001 S - 16 Taxation 3 Sec. 23 - 18. Exemptions for governmental agencies. 2001 S - 16 The United Stated of America, State of Florida, and po litical subdivisions and agencies thereof are hereby exempted from payment of the taxes provided by this division. (Code 1958, § 26 - 8; Ord. No. 88 - 40, § 2, 9 - 7 - 88) State law reference - Similar provisions, authority to exempt governmental agencies, F.S. § 1 66.231(5). Sec. 23 - 19. Computation of tax. In all cases where the seller of electricity, metered or bottled gas (natural, liquefied petroleum gas, or manufactured), collects the price thereof at monthly periods, the tax levied by this division may be c omputed on the aggregate amount of purchases during such period, provided that the amount of tax to be collected shall be the nearest whole cent to the amount computed. (Code 1958, § 26 - 9; Ord. No. 88 - 40, § 3, 9 - 7 - 88) Sec. 23 - 20. Collection. It shall b e the duty of every seller of electricity, metered and bottled gas (natural, liquefied petroleum gas or manufactured), to collect from the purchaser, for the use of the city, the tax hereby levied, at the time of collecting the selling price charged for ea ch transaction, and to report and pay over, on or before the fifteenth day of each calendar month, to the city clerk all such taxes levied and collected during the preceding calendar month. It shall be unlawful for any seller to collect the price of any pu rchase of electricity or metered or bottled gas (natural, liquefied petroleum gas, or manufactured) without at the same time collecting the tax hereby levied in respect to such purchase or purchases. Any seller failing to collect such tax at the time of co llecting the price of any sale shall be liable to the city for the amount of such tax in like manner as if the same had been actually paid to the seller, and the mayor of the city shall cause to be brought all suits and actions and take all proceedings in the name of the city as may be necessary for the recovery of such tax; provided, however, that the sellers shall not be liable for the payment of such tax upon uncollected bills. If any purchaser shall fail, neglect or refuse to pay to the s eller, the seller's charge, and the tax hereby imposed and as hereby required, on account of the purchase for which such charge is made, or either, the seller shall have and is hereby vested with the right, power and authority to immediately discontinue fu rther service to such purchaser until the tax and the seller's bill have been paid in full. (Code 1958, § 26 - 6; Ord. No. 88 - 40, § 4, 9 - 7 - 88) State law reference - Tax to be collected by seller from purchaser, F.S. § 166.231(6). Sec. 23 - 21. Records require d; inspection. Each and every seller of electricity and metered or bottled gas (natural, liquefied petroleum gas, or manufactured), shall keep complete records showing all sales in the city of such commodities or service, which records shall show the pri ce charged upon each sale, the date thereof, and the date of payment therefor, and the records shall be kept open for inspection by the duly authorized agents of the city during business hours on all business days, and the duly authorized agents of the cit y shall have the right, power and authority to make such transcripts thereof during such times as they may desire. (Code 1958, § 26 - 7; Ord. No. 88 - 40, § 5, 9 - 7 - 88) DIVISION 3. TELECOMMUNICATIONS SERVICES* Editor's note - Ord. No. 88 - 40, §§ 6 - 12, adopte d Sept. 7, 1988, added provisions pertaining to telecommunications services public services tax designated as Art. III, §§ 23 - 22 — 23 - 28. Such article was redesignated as Div. 3 of Art. II by the editor for purposes of classification. Boynton Beach Co de 4 Sec. 23 - 22. Short title. (Ord. No. 88 - 40, § 6, 9 - 7 - 88) This division shall be known and cited hereinafter as the “Telecommunications Service Sec. 23 - 23. Definitions. Public Service Tax Ordinance.” [As used in this division:] telecommunications service provided within the municipality or, if the location of th e Purchaser shall mean every person legally liable telecommunications service provided cannot be for the payment of taxable telecommunications determined, the total amount billed for such service rendered to him by a seller, unless such telecommunications service to a telephone or person is exempt under section 23 - 25. telephone number, a telecommunications number or device, or a customer's billing address located within Seller shall mean every person rendering taxable the municipali ty, excluding public telephone charges local telephone services to any purchas ers thereof. collected on site, charges for any foreign exchange (Ord. No. 88 - 40, § 7, 9 - 7 - 88) service or any private line service except when such services are used or sold as a substitute for any telephone company switched service or dedicated Sec. 23 - 24. Amount of tax. facility by wh ich a telephone company provides a communication path, access charges, and any (a) There is hereby levied and imposed by the customer access line charges paid to a local telephone city a public service tax upon purchases within the company. However, telecommunications service as municipality of telecommunications service which defined in originates and terminates in this s tate at a rate not to exceed seven (7) per cent of the total amount charged for any telecommunications service provided within the municipality or, of the location of the 2001 S - 16 Section 203.012(5)(b), Florida Statutes (1987 ) shall be taxed only on the monthly recurring customer service charges excluding variable usage charges. (b) When the seller renders a bill to the purchaser to cover purchases made during the period of time to which the bill is applicable, the amount of public service tax shall be stated separately from governmental charges and taxes, and shall not be levied thereon. (c) The purchaser shall pay such public service tax to the seller at the time of payment of each such bill. The seller, as collection age nt for the city, shall collect such public service tax from the purchaser at the time of payment of each such bill. Provided and to the extent that such bills are subsequently paid, the seller shall remit the public service tax to the finance department in accordance with the provisions hereinafter stated. (d) The tax authorized by this division shall apply to services rendered and billed on or after the effective date of Ordinance No. 88 - 40. (e) Services competitive within telecommunication services as defined in Section 203.012, Florida Statutes (1987) shall be taxed on comparable terms and on a comparable base at the same rate. (Ord. No. 88 - 40, § 8, 9 - 7 - 88) Sec. 23 - 25. Exemptions. (a) Purchases of telecommunication services by the United States go vernment, the State of Florida, any other public body as defined in Section 1.01, Florida Statutes and any recognized church in this state if used exclusively for church purposes, and (b) Purchases of local telephone service or other telecommunication se rvice for use in the conduct of telecommunication service for hire or otherwise for resale, are exempt from taxation under this division. (Ord. No. 88 - 40, § 9, 9 - 7 - 88) Taxation 5 Sec. 23 - 26. Seller compensation. ARTICLE III. FIRE RESCUE ASSESSMENT For the purpose of compensati ng the seller, the DIVISION I: INTRODUCTION seller shall be allowed one per cent (1%) of the amount of the tax collected and due to the city in the form of a deduction from the amount collected for Sec. 23 - 29. Definitions. remittance. The deduction is allowed as compensation for keeping of records and col lection As used in this article, the following words and of tax and remitting the same. (Ord. No. 88 - 40, § 10, terms shall have the following meanings, unless t he 9 - 7 - 88) context clearly otherwise requires: Annual Rate Resolution means the resolution Sec. 23 - 27. Remittance of tax to the city by described in Section 23 - 40 hereof, establishing the seller. rate at which a fire rescue assessment for a specific fiscal year will be computed. The final assessment Every seller is hereby required to execute and resolution sha ll constitute the annual rate resolution file no later than the twentieth (20th) day of each for the initial fiscal year in which a fire rescue month at the office of the finance department a assessment is imposed or reimposed. statement setting forth the amount of such public service tax to which the city became entitled under Article means this Fire Rescue Assessment the provisions hereof on account of bills paid by Article. purchasers during the preceding fiscal month, and contemporaneously with the filing of such Assessed Property means all parcels of land statements, shall pay the amount of such public included on the assessment ro ll that receive a special service tax to the finance department. In the event benefit from the delivery of the fire rescue services, that any purchaser refuses to pay such tax programs or facilities identified in the initial specifically, then seller shall promptly inform the city assessment resolution or a subsequent preliminary of the name and address of such purchaser, and the rate resolution. amount of tax withheld by said purchaser. (Ord. No. 88 - 40, § 11, 9 - 7 - 88) Assessment Roll means the special assessment roll relatin g to a fire rescue assessment approved by a final assessment resolution pursuant to Section 23 - 38 Sec. 23 - 28. Audit. hereof or an annual rate resolution pursuant to Section 23 - 40 hereof. The city may audit the records of seller, and seller shall provide to the city, upon sixty (60) days' Building means any structure, whether notice, access to all applicable records for temporary or permanent, built for support, shelt er or telecommu nications service taxable by city. enclosure of persons, chattel, or property of any kind, However, any information received by city in including mobile homes. This term shall include the connection with such audit is confidential and is not use of land in which lots or spaces are offered for use, subject to the provisions of Section 119.07(1), rent or lease for the placement of mobile homes, Florida Statutes. No company records shall be travel trailers, or the like for res idential purposes. duplicated or removed from t he premises. (Ord. No. 88 - 40, § 12, 9 - 7 - 88) Certificate of Occupancy means the written certification issued by the city that a building is ready for occupancy for its intended use. For the purposes of this article, a set up or tie down permit or its equivalent issued for a mobil e home shall be considered a Certificate of Occupancy . 2001 S - 16 Boynton Beach Code 6 City means the City of Boynton Beach, Florida. 2001 S - 16 City Clerk means the Clerk of the City Commission. City Commission means the City Commission of the City of Boynton Beach , Florida. City Manager means the chief administrative officer of the city, designated by the City Commission to be responsible for coordinating fire rescue assessments or such person’s designee. County means Palm Beach County, Florida. Final Assessm ent Resolution means the resolution described in Section 23 - 38 hereof which shall confirm, modify, or repeal the initial assessment resolution and which shall be the final proceeding for the initial imposition of fire rescue assessments. Fire Rescue Asse ssed Cost means the amount determined by the City Commission to be assessed in any fiscal year to fund all or any portion of the cost of the provision of fire rescue services, facilities, or programs which provide a special benefit to assessed property, an d shall include, but not be limited to, the following components: (a) the cost of physical construction, reconstruction or completion of any required facility or improvement; (b) the costs incurred in any required acquisition or purchase; (c) the cost of a ll labor, materials, machinery, and equipment; (d) the cost of fuel, parts, supplies, maintenance, repairs, and utilities; (e) the cost of computer services, data processing, and communications; (f) the cost of all lands and interest therein, leases, prope rty rights, easements, and franchises of any nature whatsoever; (g) the cost of any indemnity or surety bonds and premiums for insurance; (h) the cost of salaries, volunteer pay, workers’ compensation insurance, or other employment benefits; (i) the cost o f uniforms, training, travel, and per diem; (j) the cost of construction plans and specifications, surveys and estimates of costs; (k) the cost of engineering, financial, legal, and other professional services; (l) the costs of compliance with any contract s or agreements entered into by the city to provide fire rescue services; (m) all costs associated with the structure, be paid by such impact fees. implementation, collection, and enforcement of the fire rescue assessments, including any service charges Fire Rescue Assessment means a special of the Tax Collect or, or Property Appraiser and assessment lawfully imposed by the City amounts necessary to off - set discounts received for Commission again st assessed property to fund all or early payment of fire rescue assessments pursuant to any portion of the cost of the provision of fire rescue the Uniform Assessment Collection Act or for early services, facilities, or programs providing a special payment off fire rescue assessments collected benefit to property as a consequence off possessing a pursuant to Section 23 - 4 7 herein; (n) all other costs logical relationship to the value, use, or and expenses necessary or incidental to the characteristi cs of the assessed property. acquisition, provision, or construction of fire rescue services, facilities, or programs, and such other Fiscal Year means that period commencing expenses as may be necessary or incidental to any October 1st of each year and continuing through the related financing authorize d by the City Commission next succeeding September 30th, or such other period by subsequent resolution; (o) a reasonable amount for as may be prescribed by law as the fiscal year for the contingency and anticipated delinquencies and city. uncollectible fire rescue assessments; and (p) reimbursement to the city or any other person for any Government Prope rty means property owned by moneys advanced for any costs incurred by the city or the United States of America or any agency thereof, a such person in connection with any of the foregoing sovereign state or nation, the State of Florida or any components of fire rescue assessed cost. In the event agency thereof, a county, a special district or a the city also imposes an impact fee upon new growth municipal corporation. or development for fire rescue related capital improvements, the fire resc ue assessed cost shall not include costs attributable to capital improvements necessitated by new growth or development that will Taxation 7 Initial Assessment Resol ution means the the annual process for updating the assessment roll resolution described in Section 23 - 34 hereof which and directing the reimposition of fire rescue shall be the initial proceeding for the identification of assessments pursuant to an annual rate resolution. the fire rescue assessed cost for which an assessment is to be made and for the imposition of a fire rescue Property Appraiser means the Palm Beach assessment. County Property Appraiser. Maximum A ssessment Rate means the highest Tax Collector means the Palm Beach County rate of a fire rescue assessment established by the Tax Collector. City Commission in an initial assessment resolution or preliminary rate resolution and confirmed by the Tax Roll means the real property ad valorem tax City Commission in the final assessment resolution or assessment roll maintained by the Property Appr aiser annual rate r esolution. for the purpose of the levy and collection of ad valorem taxes. Owner shall mean the person reflected as the owner of assessed property on the tax roll. Uniform Assessment Collection Act means F.S. §§ 197.3632 and 197.3635, or any successor statutes Person means any individual, partnership, firm, authorizing the collection of non - ad valorem organization, corporation, association, or any other assessments on the same bill as ad valorem taxes, and legal entity, whether singular or plural, masculine or any applicable regulations promulgated thereunder. feminine, as the context may require. (Ord. No. 01 - 34, § 1.01, 7 - 11 - 01) Preliminary Rate Resolution means the resolution described in Section 23 - 40 hereof initiating 2001 S - 16 Sec. 23 - 30. Interpretation. Unless the context indicates otherwise, words importing the singular number include the plural number, and vice ve rsa; the terms “hereof,” “hereby,” “herein,” “hereto,” “hereunder” and similar terms refer to this article; and the term “hereafter” means after, and the term “heretofore” means before, the effective date of this article. Words of any gender include the co rrelative words of the other genders, unless the sense indicates otherwise. (Ord. No. 01 - 34, § 1.02, 7 - 11 - 01) Sec. 23 - 31. General Findings. It is hereby ascertained, determined, and declared that: (a) Pursuant to Florida Constitution, Art. VIII, § 2( b) and F.S. §§ 166.021 and 166.041, the City Commission has all powers of local self - government to perform municipal functions and to render municipal services in a manner not inconsistent with law, and such power may be exercised by the enactment of city ordinances. (b) The City Commission may exercise any governmental, corporate, or proprietary power for a municipal purpose except when expressly prohibited by law, and the City Commission may legislate on any subject matter on which the Florida Legislat ure may act, except those subjects described in F.S. § 166.021(3)(a), (b), (c), and (d). The subject matter of F.S. § 166.021(3)(a), (b), (c), and (d), are not relevant to the imposition of assessments related to fire rescue services, facilities or program s of the city. (c) The purpose of this article is to (1) provide procedures and standards for the imposition of city - wide fire rescue assessments under the general home rule powers of a municipality to impose special assessments; (2) authorize a procedur e for the funding of fire rescue services, facilities, or programs providing special benefits to property within the city; and (3) legislatively determine the special benefit provided to assessed property from the provision of the city’s consolidated fire rescue services. Boynton Beach Code 8 (d) The annual fire rescue assessments, to be enjoyment of improved property by: (1) protecting imposed using the procedures provided in this article, the value of the improvements and structures through shall constitute non - ad valorem assessments within the provision of available fire rescue services; (2) the meaning and intent of the Uniform Assessment protecting the life and safety of intended occupants in Collect ion Act. the use and enjoyment of improvements and structures within improved parcels; (3) lowering the (e) The fire rescue assessments to be imposed cost of fire insurance by the presence of a using the procedures provided in this article are professional and comprehensive fire rescue program imposed by the City Commission, not the Palm within the city; and (4) containing the spread of fire Beach County Board of County Commissioners, incidents occurring on vacant property with the Property Appraiser or Tax Collector. The duties of potential to spread and endanger the structures and the Prope rty Appraiser and Tax Collector under the occupants of improved property. provisions of this article and the Uniform Assessment (Ord. No. 01 - 34, § 1.04, 7 - 11 - 01) Collection Act are ministerial. (Ord. No. 01 - 34, § 1.03, 7 - 11 - 01) DIVISION II: ANNUAL FIRE RESCUE ASSESSMENTS Sec. 23 - 32. Legislative Determinations of Special Benefit. Sec. 23 - 33. General Authority. It is hereby ascertained an d declared that the fire rescue services, facilities, and programs provide a (a) The City Commission is he reby authorized special benefit to property that is improved by the to impose an annual fire rescue assessment to fund all existence or construction of a building based upon the or following legislative determination: fire rescue services possess a logi cal relationship to the use and 2001 S - 16 any portion of the fire rescue assessed cost upon Sec. 23 - 34. Initial Proceedings. benefitted property at a rate of assessment based on the special benefit accruing to such property from the The initial proceeding for the imposition of a fire city’s pr ovision of fire rescue services, facilities, or rescue assessment shall be the adoption of an initial programs. All fire rescue assessments shall be assessment resolution by the City Commission, (1) imposed in conformity with the procedures set forth containing a brief and gene ral description of the fire in this Division. rescue services, facilities, or programs to be provided, (2) determining the fire rescue assessed cost to be (b) The amount of the fire rescue assessment assessed, (3) describing the method of apportioning imposed in a fiscal year against a parcel of assessed the fire rescue assessed cost and the computation of property shall be determined pursuant to an the fire rescu e assessment for specific properties, (4) apportionment methodology based upon a establishing an estimated assessment rate for the classification of property designed to provide a fair upcoming fiscal year, (5) establishing a maximum and reasonable apportionment of the fire rescue assessment rate, if desired by the City Commission, assessed cost among properties on a basis reasonably and (6) directing the City Manager to (a) prepare the related to the special benefit provided by fire rescue initial a ssessment roll, as required by Section 23 - 35 services, facilities, or programs funded with hereof, (b) publish the notice required by Section 23 - assessment proceeds. 36 hereof, and (c) mail the notice required by Section 23 - 37 hereof using information then available from (c) Nothing contained in this article shall be the tax roll. construed to require the imposition of fire rescue (Ord. No. 01 - 34, § 2.02, 7 - 11 - 01) assessments against government property. (Ord. No. 01 - 34, § 2.01, 7 - 11 - 01) Taxation 9 Sec. 23 - 35. Initial Assessment Roll. (a) The City Manager shall prepare, or direct Sec. 23 - 36. Notice by Publication. the preparation of, the initial assessment roll, which shall contain the following: Upon completion of the initial assessment roll, the City Manager shall publish, or direct the (1) A summary description of all assessed publication of, once in a newspaper of gene ral property conforming to th e description contained on circulation within the city a notice stating that at a the tax roll. meeting of the City Commission on a certain day and hour, not earlier than 20 calendar days from such (2) The name of the owner of the assessed publication, which meeting shall be a regular, property. adjourned, or special meeting, the City Commissi on will hear objections of all interested persons to the (3) The amount of the fire rescue final assessment resolution which shall establish the assessment to be imposed against each such parcel of rate of assessment and approve the aforementioned assessed property. initial assessment roll. The published notice shall conform to the requirements set forth in th e Uniform (b) The initial assessment roll shall be retain ed Assessment Collection Act. Such notice shall include by the City Manager and shall be open to public (a) a geographic depiction of the property subject to inspection. The foregoing shall not be construed to the fire rescue assessment; (b) a brief and general require that the assessment roll be in printed form if description of the fire rescue services, facilities, or the amount of the fire rescue assessment for each programs to be provided; (c) th e rate of assessment parcel of property can be determined by use of a computer terminal available to the public. (Ord. No. 01 - 34, § 2.03, 7 - 11 - 01) 2001 S - 16 including a maximum assessment rate in the event one was adopted; (d) the procedure for objecting provided in Section 23 - 36 hereof; (e) the method by which the fire rescue assessment will be collected; and (f) a statemen t that the initial assessment roll is available for inspection at the office of the City Manager and all interested persons may ascertain the amount to be assessed against a parcel of assessed property at the office of the City Manager. (Ord. No. 01 - 34, § 2.04, 7 - 11 - 01) Sec. 23 - 37. Notice by Mail. (a) In addition to the published notice required by Section 23 - 36, the City Manager shall provide notice, or direct the provision of notice, of the proposed fire rescue assessment by first class mail to the ow ner of each parcel of property (except government property) subject to the fire rescue assessment. Such notice shall include (1) the purpose of the fire rescue assessment; (2) the rate of assessment to be levied against each parcel of property, including a maximum assessment rate in the event one was adopted; (3) the unit of measurement applied to determine the fire rescue assessment; (4) the number of such units contained in each parcel of property; (5) the total revenue to be collected by the city from th e fire rescue assessment; (6) a statement that failure to pay the fire rescue assessment will cause a tax certificate to be issued against the property or foreclosure proceedings to be instituted,either of which may result in a loss of title to the propert y; (7) a statement that all affected owners have a right to appear at the hearing and to file written objections with the City Commission within 20 days of the notice; and (8) the date, time, and place of the hearing. The mailed notice shall conform to the requirements set forth in the Uniform Assessment Collection Act. Notice shall be mailed at least 20 calendar days prior to the hearing to each owner at such address as is shown on the tax roll. Notice shall be deemed mailed upon delivery thereof to the po ssession of the United States Postal Service. The City Manager may provide proof of such notice by affidavit. Failure of the owner to receive such notice due to mistake or inadvertence shall not affect the validity of the Boynton Beach Code 10 asses sment roll nor release or discharge any obligation for payment of a fire rescue assessment imposed by the City Commission pursuant to this provided or constructed and a legislative article. determination that the fire rescue assessments are fairly and reasonably apportioned among the (b) Pursuant to Laws of Florida, Ch. 92 - 264, a properties that receive the special benefit. All written special act relating to the county, the City object ions to the final assessment resolution shall be Commission sha ll provide notice in addition to the filed with the City Manager at or before the time or first class mailed notice described in Subsection (a) of adjourned time of such hearing. The final assessment this section. This additional notice shall be mailed by resolution shall constitute the annual rate resolution the Property Appraiser and included as a part of the for the initial fiscal year in which fire resc ue notice of proposed property taxes under F.S. § assessments are imposed or reimposed hereunder. 200.06 9, the truth - in millage notification. The City (Ord. No. 01 - 34, § 2.06, 7 - 11 - 01) Manager shall provide to the Property Appraiser, no later than August 1 of each year, the fire rescue assessment rate expressed in dollars and cents per Sec. 23 - 39. Effect of Final Assessment billing unit, the associated fire rescue assessment Resolution. amou nt, and the purpose of the fire rescue assessment. The Property Appraiser shall include The fire rescue assessments for the initial fiscal notice of the fire rescue assessment in the manner year shall be established upon adoption of the final directed by Laws of Florida, Ch. 92 - 264. assessme nt resolution. The adoption of the final (Ord. No. 01 - 34, § 2.05, 7 - 11 - 01) assessment resolution shall be the final adjudication of the issues presented (including, but not limited to, the determination of special benefit and fair Sec. 23 - 38. Adoption of Final Assessmen t apportionment to the assessed property; the method Resolution. of appor tionment and assessment; the initial rate of assessment; the maximum assessment rate, if any; the At the public hearing as noticed pursuant to initial assessment roll; and the levy and lien of the Sections 23 - 36 and 23 - 37 hereof, or to which an fire rescue assessments), unless proper steps shall be adjournment or continuance may be taken by the City initiated in a court of competent jurisdiction to secure Commission, the City Commission shall receive any relief within 20 days from the date of the City oral or written objections of interested persons and Commission action on the final assessment may then, or at any subsequent meeting of the resolution. The initial assessment roll, as approved by City Commission adopt the final assessment the final assessment resolution, shall be delivered to resolution which shall (a) confirm, modify, or repeal the Tax Collector, as required by the Uniform the initial assessment resolution with such A ssessment Collection Act, or if the alternative amendments, if any, as may be deemed appropriate method described in Section 23 - 47 hereof is used to by the C ity Commission; (b) establish the rate of collect the fire rescue assessments, such other official assessment to be imposed in the upcoming fiscal as the City Commission by resolution shall designate. year; (c) establish a maximum assessment rate that (Ord. No. 01 - 34, § 2.07, 7 - 11 - 01) may be imposed in the event such rate was adopted; (d) approve the initial assessment roll, with such amendments as it deems just and right; and (e) Sec. 23 - 4 0. Adoption of Annual Rate determine the method of collection. The adoption of Resolution. the final assessment resolution by the City Commission shall constitute a legislative (a) The City Commission shall adopt an annual determination that all parcels assessed derive a rate resolution during its budget adoption process for special benefit from the fire rescu e services, facilities, each fiscal year following the initial fiscal year for or programs to be which a fire rescue assessment is imposed hereunder. 2001 S - 16 Taxation 11 (b) The initial proceedings for the adoption of 2001 S - 16 an annual rate resolution shall be the adoption of a preliminary rate resolution by the City Commission (1) containing a brief and general description of the fire rescue services, facilities , or programs to be provided; (2) determining the fire rescue assessed cost to be assessed for the upcoming fiscal year; (3) establishing the estimated assessment rate for the upcoming fiscal year; (4) establishing or increasing a maximum assessment rate, if desired by the City Commission; (5) authorizing the date, time, and place of a public hearing to receive and consider comments from the public and consider the adoption of the annual rate resolution for the upcoming fiscal year; and (6) directing the Ci ty Manager to (a) update the assessment roll, (b) provide notice by publication and first class mail to affected owners in the event circumstances described in Subsection (f) of this Section so require, and (c) directing and authorizing any supplemental or additional notice deemed proper, necessary or convenient by the city. (c) The annual rate resolution shall (1) establish the rate of assessment to be imposed in the upcoming fiscal year and (2) approve the assessment roll for the upcoming fiscal year w ith such adjustments as the City Commission deems just and right. The assessment roll shall be prepared in accordance with the method of apportionment set forth in the initial assessment resolution, or any subsequent preliminary rate resolution, together w ith modifications, if any, that are provided and confirmed in the final assessment resolution or any subsequent annual rate resolution. (d) Nothing herein shall preclude the City Commission from providing annual notification to all owners of assessed pro perty in the manner provided in Sections 23 - 36 and/or 23 - 37 hereof or any other method as provided by law. (e) The City Commission may establish or increase a maximum assessment rate in an initial assessment resolution or preliminary rate resolution and confirm such maximum assessment rate in the event notice of such maximum rate assessment has been included in the notices required by Sections 23 - 36 and 23 - 37 hereof. Sections 23 - 36 and 23 - 37 hereof and inform the (f) In the event (1) the proposed fire rescue owner of the date, time, and place for the adoption of assessment for any fiscal y ear exceeds the rates of the annual rate resolution. The failure of the owner to assessment adopted by the City Commission receive such notice due to mistake or inadvertence, including a maximum assessment rate, if any, that shall not affect the validity of the assessment roll were listed in the notices previously provided to the nor release or discharge any obligation for payment of owners of assessed property pursuant to Sections 23 - a fire rescue assessment imposed by the City 36 and 23 - 37 hereof, (2) the purp ose for which the Commission pursuant to this article. fire rescue assessment is imposed or the use of the revenue from the fire rescue assessment is (g ) As to any assessed property not included on substantially changed from that represented by notice an assessment roll approved by the adoption of the previously provided to the owners of assessed final assessment resolution or a prior year’s annual property pursuant to Sections 23 - 36 and 23 - 37 hereof, rate resolution, the adoption of the succeeding annual (3) assessed property is reclassified or the method of rate resolution shall be the final adjudication of the apportionment is revised or altered resulting in an issues presented as to such assessed property increased fire rescue assessment from that (including, but not limited to, the determination of represented by notice previously provided to the special benefit and fair apportionment to the assessed owners of assessed property pursuant to Sectio ns 23 - property, the method of apportionment and 36 and 23 - 37 hereof, or (4) an assessment roll assessment, the rate of assessment, the establishment contains assessed property that was not included on or increase of a maximum assessment rate, the the assessment roll approved for the prior fiscal year, assessment roll, and the levy and lien of the fire notice shall be provided by publication and first class rescue assessments), unless proper steps shall be mail to the owners of such assessed pro perty as initiated in a court of competent jurisdiction to secure provided by law. Such notice shall substantially relief within 20 days from the date of the City conform with the notice requirements set forth in Commis sion action on the annual rate Boynton Beach Code 12 resolution. Nothing contained herein shall be rescue assessments shall constitute a lien against construed or interpreted to affect the finality of any assessed property equal in rank and dignity with the fire rescue assessment not challenged within the liens of all state, county, district, or municipal taxes required 20 - day period for those fire rescue and special assess ments. Except as otherwise as sessments previously imposed against assessed provided by law, such lien shall be superior in dignity property by the inclusion of the assessed property on to all other prior liens, mortgages, titles, and claims, an assessment roll approved in the final assessment until paid. The lien for a fire rescue assessment shall resolution or any subsequent annual rate resolution. be deemed perfected upon the City Commission’s adoption of t he final assessment resolution or the (h) The assessment roll, as approved by the annual rate resolution, whichever is applicable. The annua l rate resolution, shall be delivered to the Tax lien for a fire rescue assessment collected under the Collector as required by the Uniform Assessment Uniform Assessment Collection Act shall attach to Collection Act, or if the alternative method described the property included on the assessment roll as of the in Section 23 - 47 hereof is used to collect the fire prior January 1, the lien date for ad valorem taxes rescue assessments, such other official as the City imposed under the tax roll. The lien for a fire rescue Commission by resolution shall designate. If the fire assessment collected under the alternative method of rescue assessment against any property shall be collection provided in Section 23 - 47 shall be deemed sustained, reduced, or abated by the court, an perfected upon the City Commission’s adoption of adjustment shall be made on the assessment roll. the final assessment resolution or the annual rate (Ord. No. 01 - 34, § 2.08, 7 - 11 - 01) resolution, whichever is applicable, and shall attach to the property on such date of adoption. (Ord. No. 01 - 34, § 2.09, 7 - 11 - 01) Sec. 23 - 41. Lien of Fi re Rescue Assessments. Upon the adoption of the assessment roll, all fire 2001 S - 16 Sec. 23 - 42. Revisions to Fire Rescue Assessments. If a ny fire rescue assessment made under the provisions of this article is either in whole or in part annulled, vacated, or set aside by the judgment of any court, or if the City Commission is satisfied that any such fire rescue assessment is so irregular or d efective that the same cannot be enforced or collected, or if the City Commission has failed to include or omitted any property on the assessment roll, which property should have been so included, the City Commission may take all necessary steps to impose a new fire rescue assessment against any property benefitted by the fire rescue assessed costs, following as nearly as may be practicable, the provisions of this article and in case such second fire rescue assessment is annulled, vacated, or set aside, the City Commission may obtain and impose other fire rescue assessments until a valid fire rescue assessment is imposed. (Ord. No. 01 - 34, § 2.10, 7 - 11 - 01) Sec. 23 - 43. Procedural Irregularities. Any informality or irregularity in the proceedings in connec tion with the levy of any fire rescue assessment under the provisions of this article shall not affect the validity of the same after the approval thereof, and any fire rescue assessment as finally approved shall be competent and sufficient evidence that s uch fire rescue assessment was duly levied, that the fire rescue assessment was duly made and adopted, and that all other proceedings adequate to such fire rescue assessment were duly had, taken, and performed as required by this article; and no variance f rom the directions hereunder shall be held material unless it be clearly shown that the party objecting was materially injured thereby. (Ord. No. 01 - 34, § 2.11, 7 - 11 - 01) Sec. 23 - 44. Correction of Errors and Omissions. (a) No act of error or omission on the part of the Property Appraiser, Tax Collector, City Manager, City Commission, or their deputies or employees, shall Taxation 13 operate to release or discharge any obligation for under the provisions of this article. All requests from payment of a fire rescue assessment imposed by the affected property owners for a ny such changes, City Commissio n under the provision of this article. modifications or corrections shall be referred to, and processed by, the City Manager and not the Property (b) When it shall appear that any fire rescue Appraiser or Tax Collector. assessment should have been imposed under this article against a parcel of property specially (d) After the assessment roll has been delivered benefitted by the provision of fire rescue services, to the Tax Collector in accordance with the Uniform facilities, or program s, but that such property was A ssessment Collection Act, any changes, omitted from the assessment roll; or such property modifications, or corrections thereto shall be made in was erroneously assessed; or was not listed on the tax accordance with the procedures applicable to roll as an individual parcel of property as of the correcting errors and insolvencies on the tax roll upon effective date of the assessment roll approved by the timely written request and direction of the City annual rate res olution for any upcoming fiscal year, Manager. the City Commission may, upon provision of a notice (Or d. No. 01 - 34, § 2.13, 7 - 11 - 01) by mail provided to the owner of the omitted or erroneously assessed parcel in the manner and form provided in Section 23 - 37, impose the applicable fire Sec. 23 - 45. Interim Assessments. rescue assess ment for the fiscal year in which such error or omission is discovered, in addition to the An interim fire rescue assessment may be applicable fire rescue assessment due for the prior imposed against all property for which a certificate of two fiscal years. Such fire rescue assessment shall occupancy is issued after the adoption of the annual constitute a lien against assessed property equal in rate resolution. The amount of the i nterim fire rescue rank and dignity with the liens of all state, county, assessment shall be calculated upon a monthly rate, district, or municipal taxes and special assessments, which shall be one - twelfth of the annual rate for such and superior in rank and dignity to all other prior property computed in accordance with the annual rate liens, mortgages, titles, and claims in and to or resolution for the fiscal year for which the interim fire against the real property involved, shall be collected rescue assessment i s being imposed. Such monthly as provided in Division III hereof, and shall be rate shall be imposed for each full calendar month deemed perfected on the date of adoption of the remaining in the fiscal year. In addition to the resolution imposing the omitted or delinquent monthly rate, the interim fire rescue assessment may assessments. also include an estimate of the subsequent fiscal year’s fire rescue asse ssment. Issuance of the (c) Prior to the delivery of the assessment roll certificate of occupancy without the payment in full to the Tax Collector in accordance with the Unif orm of the interim fire rescue assessment shall not relieve Assessment Collection Act, the City Manager shall the owner of such property of the obligation of full have the authority at any time, upon his or her own payment. Any interim fire rescue assessment not initiative or in response to a timely filed petition from collected prior to the issuance of the certificate of the owner of any property subject to a fire rescue occupancy may be collected pursuant to the Uniform assessment, to reclassify property based upon Assessment Collection Act as provided in Section 23 - presentation of competent and substantial evidence, 46 of this article, under the alternative collection and correct any error in applying the fire rescue method provided in Section 23 - 47 or by any other assessment apportionment method to any particular method authorized b y law. Any interim fire rescue parcel of property not otherwise requiring the assessment shall be deemed due and payable on the provision of notice pursuant to the Uniform date the certificate of occupancy was issued and shall Assessme nt Collection Act. Any such correction shall constitute a lien against such property as of that date. be considered valid ab initio and shall in no way Said lien shall be equal in rank and dignity with the affect the enforcement of the fire rescue assessment liens of all state, county, district or municipal taxes imposed and special 2001 S - 16 Boynton Beach Code 14 assessments, and superior in rank and dignity to all 2001 S - 16 other liens, encumbrances, titles and claims in and to or against the real property involved and shall be deemed pe rfected upon the issuance of the certificate of occupancy. (Ord. No. 01 - 34, § 2.14, 7 - 11 - 01) DIVISION III: COLLECTION AND USE OF FIRE RESCUE ASSESSMENTS Sec. 23 - 46. Method of Collection. (a) Unless otherwise directed by the City Commission, the fi re rescue assessments shall be collected pursuant to the uniform method provided in the Uniform Assessment Collection Act, and the city shall comply with all applicable provisions of the Uniform Assessment Collection Act. Any hearing or notice required by this article may be combined with any other hearing or notice required by the Uniform Assessment Collection Act or other provision of law. (b) The amount of a fire rescue assessment to be collected using the uniform method pursuant to the Uniform Assessm ent Collection Act for any specific parcel of benefitted property may include an amount equivalent to the payment delinquency, delinquency fees and recording costs for a prior year’s assessment for a comparable service, facility, or program provided, (1) t he collection method used in connection with the prior year’s assessment did not employ the use of the uniform method of collection authorized by the Uniform Assessment Collection Act, (2) notice is provided to the owner as required under the Uniform Asses sment Collection Act, and (3) any lien on the affected parcel for the prior year’s assessment is supplanted and transferred to such fire rescue assessment upon certification of a non - ad valorem roll to the Tax Collector by the city. (Ord. No. 01 - 34, § 3.01 , 7 - 11 - 01) Sec. 23 - 47. Alternative Method of Collection. In lieu of using the Uniform Assessment Collection Act, the City Commission may elect to collect the fire rescue assessments by any other assessments in the manner provided by law for the method which is authorized by law or under the foreclosure of mortgages on real property or appoint alternative collection method provided by this or retain an agent to institute such foreclosure and section: collection proceedings. A fire rescue assessment shall become delinquent if it i s not paid within 30 days (a) The City Commission shall provide fire from the date payment was due, as identified in rescue assessment bills by first class mail to the accordance with paragraph (a)(6) of this section. The owner of each affected parcel of property, other than City Commission or its agent shall notify any government property. The bill or accompanying property owner who is delinquent in payment of his explanatory material shall include (1) a brief or her fire rescue assessment w ithin 60 days from the explanation of the fire rescue assessment, (2) a date such assessment was due. Such notice shall state description of the unit of measurement used to in effect that the City Commission or its agent will determine the amount of the fire rescue assessment, either (1) initiate a foreclosure action or suit in equity (3) the number of units contained within the parcel, and cause the foreclosure of such property subject to (4) the total amount of the fire rescue assessment a delinquent fire rescue assessment in a method now imposed against the parcel for the appropriate period, or hereafter provided by law for foreclosure of (5) the location at which payment will be accepted, mortgages on real property, or (2) cause an amount (6) the date on which the fire rescue assessment is equivalent to the delinquent fire rescue assessment, due, and (7) a statement that the fire rescue not previously subject to collection using the uniform assessme nt constitutes a lien against assessed method und er the Uniform Assessment Collection property equal in rank and dignity with the liens of all Act, to be collected on the tax bill for a subsequent state, county, district or municipal taxes and other year. non - ad valorem assessments. (c) All costs, fees and expenses, including (b) The City Commission shall have the right reasonable attorney fees and title search expenses, to foreclose and collect all del inquent fire rescue Taxation 15 related to any foreclosure action as des cribed herein shall be included in any judgment or decree rendered 2001 S - 16 therein. At the sale pursuant to decree in any such action, the city may be the purchaser to the same extent as any person. The City Commission or its agent may join in one foreclosure acti on the collection of fire rescue assessments against any or all property assessed in accordance with the provisions hereof. All delinquent owners whose property is foreclosed shall be liable for an apportioned amount of reasonable costs and expenses incurr ed by the City Commission and its agents, including reasonable attorney fees, in collection of such delinquent fire rescue assessments and any other costs incurred by the City Commission as a result of such delinquent fire rescue assessments and the same s hall be collectible as a part of or in addition to, the costs of the action. (d) In lieu of foreclosure, any delinquent fire rescue assessment and the costs, fees and expenses attributable thereto, may be collected pursuant to the Uniform Assessment Coll ection Act; provided however, that (1) notice is provided to the owner in the manner required by the Uniform Assessment Collection Act and this article, and (2) any existing lien of record on the affected parcel for the delinquent fire rescue assessment is supplanted by the lien resulting from certification of the assessment roll, as applicable, to the Tax Collector. (e) Notwithstanding the City Commission’s use of an alternative method of collection, the City Manager shall have the same power and authori ty to correct errors and omissions as provided to him or other city officials in Section 23 - 44 hereof. (f) Any City Commission action required in the collection of fire rescue assessments may be by resolution. (Ord. No. 01 - 34, § 3.02, 7 - 11 - 01) Sec. 23 - 48. Government property. (a) In the event fire rescue assessments are imposed against government property, the City Commission shall provide fire rescue assessment bills delinquent in payment of its fire rescue assessment by first class mail to the owner of each affected parcel within 60 days from the dat e such assessment was of governmen t property. The bill or accompanying due. Such notice shall state that the City Commission explanatory material shall include (1) a brief will initiate a mandamus or other appropriate judicial explanation of the fire rescue assessment, (2) a action to compel payment. description of the unit of measurement used to determine the amount of the fire rescue assessment, (d) All costs, fees and expenses, including (3) the number of units contained within the parcel, reasonable attorney fees and title search expenses, (4) the total amount of the parcel’s fire rescue r elated to any mandamus or other action as described assessment for the appropriate period, (5) the location herein shall be included in any judgment or decree at which payment will be accepted, and (6) the date rendered therein. All delinquent owners of on which the fire rescue assessment is due. government property against which a mandamus or other appropriate action is filed shall be liable for an (b) Fire rescue assessme nts imposed against appor tioned amount of reasonable costs and expenses government property shall be due on the same date as incurred by the city, including reasonable attorney all other fire rescue assessments and, if applicable, fees, in collection of such delinquent fire rescue shall be subject to the same discounts for early assessments and any other costs incurred by the City payment. Commission as a result of such delinquent fire rescue assessments and the same shall be collectible as a part (c) A fire rescue assessment shall become of or in addition to, the costs of the action. delinquent if it is not pai d within 30 days from the date payment was due, as identified in paragraph (e) As an alternative to the foregoing, a fire (A)(6) of this section. The City Commission shall rescue assessment imposed against government notify the owner of any government property that is Boynton Beach Code 16 property may be collected as a surcharge on a utility other laws, and shall not be regarded as in derogation bill provided to such government property in periodic of any powers now existing or which may hereafter installments with a remedy of a mandamus action in come into existence. This article, being necessary for the vent of non - payment. The City Commission may the welfare of the inhabitants of the city, shall be contract for such billing services with any utility, liberally construed to effe ct the purposes hereof. whether or not such utili ty is owned by the city. (Ord. No. 01 - 34, § 3.03, 7 - 11 - 01) (b) Nothing herein shall preclude the City Commission from directing and authorizing, by resolution, the combination with each other of (1) any DIVISION IV: GENERAL PROVISIONS supplemental or additional notice deemed proper, necessary, or convenient by the city, (2) any notice required by this article, or (3) any notice required by Sec. 23 - 49. Applicability. law, including the Uniform Assessment Collection Act. This article and the City Commission’s authority (Ord. No. 01 - 34, § 4.02, 7 - 11 - 01) to impose assessments pursuant hereto shall be applicable throughout the city. ( Ord. No. 01 - 34, § 4.01, 7 - 11 - 01) Sec. 23 - 51. Severability. The provisions of this article are severable; and Sec. 23 - 50. Alternative Method. if any section, subsection, sentence, clause or (a) This article shall be deemed to provide an additional and alternative method for the doing of the 2002 S - 17 things authorized hereby and shall be regarded as supplemental and additional to powe rs conferred by provision is held invalid by any court of competent jurisdiction, the remaining provisions of this article shall not be affected thereby. (Ord. No. 01 - 34, § 4.03, 7 - 11 - 01) Sec. 23 - 52. Effective Date. This article shall take effect immediately upon its passage and adoption on the second and final reading. (Ord. No. 01 - 34, § 4.04, 7 - 11 - 01) Sec. 23 - 53. Limitation on Fire Rescue A s s e s s m e n t D u r a t i o n . Notwithstanding any authority in this article to the cont rary, no fire rescue assessment shall be imposed to fund any fiscal year beyond that fiscal year ending on September 30, 2008. (Ord. No. 01 - 56, passed 11 - 20 - 01)