R04-155 CITY OF BOYNTON BEACH, FLORIDA
RESOLUTION NO. R04- I ~'~'
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,
2004; 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. 01o34 (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 1,2004;
WHEREAS, the City Commission, on July 20, 2004, adopted Resolution
No. R04-123 (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, 2004, 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, 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
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WHEREAS, a public hearing was held on September 14, 2004, 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. R04-123 (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. REIMPOSlTION 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
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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 faidy 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 1,2004, 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, 2004, are hereby established as follows:
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RESIDENTIAL
PROPERTY USE Rate Per
CATEGORIES Dwelling Unit
Single Family Residential $70
Multi-Family Residential $42
NON-RESIDENTIAL Building
PROPERTY USE Classification (in Industrial/ Nursing
CATEGORIES square foot ranges) Commercial Warehouse Institutional Homes
< 1,999 $ 126 $ 35 $ 198 $ 198
2,000 - 3,499 $ 252 $ 69 $ 396 $ 396
3,500-4,999 $ 441 $ 121 $ 693 $ 693
5,000 - 9,999 $ 629 $ 173 $ 990 $ 990
10,000- 19,999 $ 1,259 $ 347 $ 1,980 $ 1,980
20,000- 29,999 $ 2,518 $ 693 $ 3,960 $ 3,960
30,000 - 39,999 $ 3,777 $ 1,040 $ 5,940 $ 5,940
40,000 - 49,999 $ 5,036 $ 1,386 $ 7,921 $ 7,921
> 50,000 $ 6,295 $ 1,733 $ 9,901 $ 9,901
(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 1,2004.
(E) No Fire Rescue Assessment shall be imposed upon a Building located on a
parcel of Institutional Property whose Building use is wholly exempt from ad valorem
taxation under Florida law. 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 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.
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(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
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, The
Preliminary Rate Resolution is hereby confirmed.
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.
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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
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 14TH DAY OF SEPTEMBER, 2004.
CITY OF BOYNTON BEACH
~__~rrY Tayjbr, Ma~/~r
Mike Fergus. s.s/qn, Vice Mayor
//~TO FORM AND CORRECTNESS:
AP.~VED
Oa"~'~s' A.'C~
City Attorne
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CITY OF BOYNTON BEACH, FLORIDA
FIRE RESCUE ASSESSMENT
ANNUAL RATE RESOLUTION
FOR
FISCAL YEAR BEGINNING OCTOBER 1, 2004
ADOPTED SEPTEMBER 14, 2004
TABLE OF CONTENTS
Page
SECTION 1.
SECTION 2.
SECTION 3.
SECTION 4.
SECTION 5.
SECTION 6.
SECTION 7.
AUTHORITY .................................................................................... 3
DEFINITIONS AND INTERPRETATION ....................................... 3
REIMPOSITION OF FIRE RESCUE ASSESSMENTS .................... 3
CONFIRMATION OF PRELIMINARY RATE RESOLUTION ........... 6
EFFECT OF ADOPTION OF RESOLUTION ................................... 6
SEVERABILITY ............................................................................... 7
EFFECTIVE DATE .......................................................................... 7
APPENDIX A:
APPENDIX B:
APPENDIX C:
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
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 20, 2004 (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 Ordinance so required.
2. In accordance with the Assessment Ordinance and 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. The information provided to the Property Appraiser to be
included on the truth-in-millage notification included the following: 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
A-1
affected property owners have a right to appear at the hearing and to file written objections
with the local governing board within 20 days of the notice; and the date, time, and place of
the hearing.
FURTHER AFFIANT SAYETH NOT.
Kurt Bressner, affiant
STATE OF FLORIDA
COUNTY OF PALM BEACH COUNTY
The foreg.,oing Affidavit of Mailing was sworn to and subscribed before me this
~2~/day of ~-~__~'T~gF/~ , 2004 by Kurt Bressner, City Manager, City of Boynton
Beach, Florida. He is~ersonall¥ known to me or has produced as identification
and did take an oath.
Printed Name: ,,.q U,~,9~ £Ot-t ~'~£
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 Trae~y Diglio, who on oath
says that she is Tek-phone 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 for a Biotic ~ in the matter of Fire Assessment
was published in said newspaper in the issues of August 21. 200~. 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 mall matter at the post office in West Palm Beach, in said Palm Beach
County, Florida, for a period of one year next preceding the first publication of the
attached copy of advertisement; and affiant further says that she/he 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 in the said newspaper.
Sworn to and subscribed before 23'~ day of A~..sl, A.D. 20114
Personally known 2~ or Produced Identification
Typ~ of Identification Produced
APPENDIX C
FORM OF CERTIFICATE TO
NON-AD VALOREM ASSESSMENT ROLL
~9113120~4 15:44 561742~316 ~'NTC~ L~CHFINANC. E PAc~ 02
CERTIFICATE
TO
NON-AD VALOREM A~SE$$MENT ROLL
I HEREBY CERTIFY that, I am the Mayor of the City of Boynton Beach, or
author's, ed agent of the City of Boynton Beach, Florida (the ACitys); as such I have
satisfied myself that all property included or includable on the non-ed valorem assessment
roll for fire rescue services (the ANon-Ad Valorem Asset ROlI~) 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
prope~b/listed therein have been made pursuant to law.
I FURTHER CERTI?~' that, in accordance with the Un:form 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, 2004.
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 | ~ day of $~?~e~"~e~f' , 2004.
CITY OF BOYNTON BEACH, FLORIDA
[to be delivered to Palm Beach County Tax Coll~-tor
prior to September 15]
MY COMMISSION it DD 237809
~ ~.~....~...~..~ EXPIRES: October 29, 2007
C-1
THE POINT, SUITE 1060
2502 ROCKY POINT DRIVE
TAMPA, FLORIDA 33607
(813) 281-2222
TELECOPY (813) 281-0129
NABORS, GIBLIN & NICKERSON, P.A.
A'I-rORNEYS AT LAW
SUITE 200
1500 MAHAN DRIVE
TALLAHASSEE, FLORIDA 32308
TELEPHONE (850) 224-4070
TELECOPY (850) 224-4073
Via Electronic Mail
SUITE 500
37 NORTH ORANGE AVENUE
ORLANDO, FLORIDA 32801
(407) 426-7595
TELECOPY (407) 926-0430
MEMORANDUM
TO:
FROM:
DATE:
RE:
Kurt Bressner, City Manager
Jim Cherof, City Attorney
Bill Bingham, Fire Chief
Diane Reese, Finance Director
Heather J. Encinosa
September 1,2004
Fire Rescue Assessment Annual Rate Resolution
Attached please find the final version of the Annual Rate Resolution for the City
Commission=s consideration on September 14, 2004.
Also, as a friendly reminder, please execute the Affidavit of Mailing at Appendix A
and insert the proof of publication at Appendix B prior to the resolution's adoption.
Please call me if you have any further questions or comments.
Very truly yours,
Heather J. Encinosa
HJE:sib
Attachments
F:\WPDATA~PROJECTS\BoyntonBeach\04074\correspondence\bressner-09 01 2004.doc