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CITY OF BOYNTON BEACH, FLORIDA
FIRE RESCUE ASSESSMENT
ANNUAL RATE RESOLUTION
FOR
FISCAL YEAR BEGINNING OCTOBER 1, 2007
R07- loLl
ADOPTED SEPTEMBER 13, 2007
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5 SECTION 1.
6 SECTION 2.
7 SECTION 3.
8 SECTION 4.
9 SECTION 5
10 SECTION 6.
11 SECTION 7.
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16 APPENDIX A:
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18 APPENDIX B:
19 APPENDIX C:
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TABLE OF CONTENTS
Page
AUTHORITY. .................................................................................. 3
DEFINITIONS AND INTERPRET A TION......................................... 3
REIMPOSITION OF FIRE RESCUE ASSESSMENTS. .................. 3
CONFIRMATION OF PRELIMINARY RATE RESOLUTION........... 6
EFFECT OF ADOPTION OF RESOLUTION. .................................6
SEVERABILITy............................................................................... 7
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
1 CITY OF BOYNTON BEACH, FLORIDA
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3 RESOLUTION NO. R07- f 0 ~
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5 A RESOLUTION OF THE CITY OF BOYNTON BEACH,
6 FLORIDA, RELATING TO THE PROVISION OF FIRE
7 RESCUE SERVICES, FACILITIES AND PROGRAMS IN THE
8 CITY OF BOYNTON BEACH, FLORIDA; AMENDING THE
9 PRELIMINARY RATE RESOLUTION; REIMPOSING FIRE
10 RESCUE ASSESSMENTS AGAINST ASSESSED
11 PROPERTY LOCATED WITHIN THE CITY OF BOYNTON
12 BEACH FOR THE FISCAL YEAR BEGINNING OCTOBER 1,
13 2007; APPROVING THE RATE OF ASSESSMENT;
14 APPROVING THE ASSESSMENT ROLL; AND PROVIDING
15 AN EFFECTIVE DATE.
16
17 WHEREAS, the City Commission of Boynton Beach, Florida (the "City
18 Commission"), has enacted Ordinance No. 01-34 (the "Ordinance") and Amending Fire
19 Rescue Assessment Ordinance (Ordinance No. 01-56) (collectively referred to as the
20 "Ordinance"), which authorizes the imposition of Fire Rescue Assessments for fire rescue
21 services, facilities, and programs against Assessed Property located within the City;
22 WHEREAS, the reimposition of a Fire Rescue Assessment for fire rescue services,
23 facilities, and programs each fiscal year is an equitable and efficient method of allocating
24 and apportioning the Fire Rescue Assessed Cost among parcels of Assessed Property;
25 WHEREAS, the City Commission desires to reimpose a Fire Rescue Assessment
26 within the City using the procedures provided by the Ordinance, including the tax bill
27 collection method for the Fiscal Year beginning on October 1,2007;
28 WHEREAS, the City Commission, on July 17, 2007, adopted Resolution No. R07-
29 082 (the "Preliminary Rate Resolution"), containing and referencing a brief and general
30 description of the fire rescue facilities and services to be provided to Assessed Property,
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describing the method of apportioning the Fire Rescue Assessed Cost to compute the Fire
2 Rescue Assessment for fire rescue services, facilities, and programs against Assessed
3 Property, estimating a rate of assessment, and directing the updating and preparation of
4 the Assessment Roll, provision of published notice required by the Ordinance and mailed
5 notice if circumstances described in Section 2.08(F) of the Ordinance so require;
6 WHEREAS, in order to reimpose Fire Rescue Assessments for the Fiscal Year
7 beginning October 1, 2007, the Ordinance requires the City Commission to adopt an
8 Annual Rate Resolution, during its budget adoption process for each Fiscal Year, which
9 establishes the rate of assessment and approves the Assessment Roll for the upcoming
10 Fiscal Year, with such amendments as the City Commission deems appropriate, after
11 hearing comments and objections of all interested parties;
12 WHEREAS, the updated Assessment Roll has heretofore been made available for
13 inspection by the public, as required by the Ordinance;
14 WHEREAS, as required by the terms of the Ordinance, which provides notice to all
15 interested persons of an opportunity to be heard, notice of a public hearing has been
16 published; the proof of publication being attached hereto as Appendix B;
17 WHEREAS, as additionally required by the terms of the Ordinance, notice of a public
18 hearing has been mailed to all Owners of Assessed Property using the notice of proposed
19 property taxes under section 200.069, Florida Statutes, the truth-in-millage notification; an
20 affidavit regarding the form of notice mailed being attached hereto as Appendix A; and
21 WHEREAS, a public hearing was held on September 13,2007, and comments and
22 objections of all interested persons have been heard and considered as required by the
23 terms of the Ordinance.
2
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE
2 CITY OF BOYNTON BEACH, FLORIDA:
3 SECTION 1. AUTHORITY. This resolution is adopted pursuant to the provisions of
4 Ordinance No. 01-34 and Ordinance No. 01-56, (collectively referred to as the
5 "Ordinance"), Resolution No. R01-217 (the "Initial Assessment Resolution"), Resolution No.
6 R01-249 (the "Final Assessment Resolution"), Resolution No. R07-082, (the "Preliminary
7 Rate Resolution"), Article VIII, Section 2, Florida Constitution; sections 166.021 and
8 166.041, Florida Statutes, and other applicable provisions of law.
9 SECTION 2. DEFINITIONS AND INTERPRETATION. This resolution constitutes
1 0 the Annual Rate Resolution as defined in the Ordinance. All capitalized terms in this
11 resolution shall have the meanings defined in the Ordinance, the Initial Assessment
12 Resolution, the Final Assessment Resolution, and the Preliminary Rate Resolution.
13 SECTION 3. REIMPOSITION OF FIRE RESCUE ASSESSMENTS.
14 (A) The parcels of Assessed Property described in the Assessment Roll, as
15 updated, which is hereby approved, are hereby found to be specially benefited by the
16 provision of the fire rescue services, facilities, and programs described or referenced in the
17 Preliminary Rate Resolution in the amount of the Fire Rescue Assessment set forth in the
18 updated Assessment Roll, a copy of which was present or available for inspection at the
19 above referenced public hearing and is incorporated herein by reference. It is hereby
20 ascertained, determined and declared that each parcel of Assessed Property within the City
21 will be specially benefited by the City's provision of fire rescue services, facilities, and
22 programs in an amount not less than the Fire Rescue Assessment for such parcel,
23 computed in the manner set forth in the Preliminary Rate Resolution. Adoption of this
24 Annual Rate Resolution constitutes a legislative determination that all parcels assessed
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derive a special benefit in a manner consistent with the legislative declarations,
2 determinations and findings as set forth in the Ordinance, the Initial Assessment
3 Resolution, the Final Assessment Resolution, and the Preliminary Rate Resolution, from
4 the fire rescue services, facilities, or programs to be provided and a legislative
5 determination that the Fire Rescue Assessments are fairly and reasonably apportioned
6 among the properties that receive the special benefit as set forth in the Preliminary Rate
7 Resolution.
8 (B) The method for computing Fire Rescue Assessments described and
9 referenced in the Preliminary Rate Resolution is hereby approved. The Parcel
10 Apportionment methodology adopted in Section 6 of the Preliminary Rate Resolution is
11 hereby approved.
12 (C) For the Fiscal Year beginning October 1, 2007, the estimated Fire Rescue
13 Assessed Cost to be assessed is $3,027,215.00. The Fire Rescue Assessments to be
14 assessed and apportioned among benefited parcels pursuant to the Cost Apportionment
15 and Parcel Apportionment to generate the estimated Fire Rescue Assessed Cost for the
16 Fiscal Year commencing October 1,2007, are hereby established as follows:
4
RESIDENTIAL
PROPERTY USE Rate Per
CATEGORIES Dwelling Unit
Single Family Residential $70
Multi-Family Residential $42
NON-RESIDENTIAL Building
PROPERTY USE Classification (in Industriall 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
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(D) In addition, the City Manager shall seek the collection of any delinquency or
3 past due amounts attributable to each Tax Parcel for Fire Rescue Assessments imposed,
4 but erroneously omitted, during Fiscal Year 2006-2007, along with the estimated Fire
5 Rescue Assessment for such Tax Parcel as approved herein.
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(E) The above rates of assessment are hereby approved. Fire Rescue
7 Assessments for fire rescue services, facilities, and programs in the amounts set forth in
8 the updated Assessment Roll, as herein approved, are hereby levied and reimposed on all
9 parcels of Assessed Property described in such Assessment Roll for the Fiscal Year
10 beginning October 1,2007.
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(F)
No Fire Rescue Assessment shall be imposed upon a parcel of Government
12 Property or upon a Building located on a parcel of Institutional Property whose Building use
13 is wholly exempt from ad valorem taxation under Florida law. Any shortfall in the expected
14 Fire Rescue Assessment proceeds due to any reduction or exemption from payment of the
15 Fire Rescue Assessments required by law or authorized by the City Commission shall be
16 supplemented by any legally available funds, or combination of such funds, and shall not be
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paid for by proceeds or funds derived from the Fire Rescue Assessments.
2 (G) As authorized in Section 2.13 of the Ordinance, interim Fire Rescue
3 Assessments are also levied and imposed against all property for which a Certificate of
4 Occupancy is issued after adoption of this Annual Rate Resolution based upon the rates of
5 assessment approved herein.
6 (H) Fire Rescue Assessments shall constitute a lien upon the Assessed Property
7 so assessed equal in rank and dignity with the liens of all state, county, district or municipal
8 taxes and other non-ad valorem assessments. Except as otherwise provided by law, such
9 lien shall be superior in dignity to all other liens, titles and claims, until paid.
10 (I) The Assessment Roll, as herein approved, together with the correction of any
11 errors or omissions as provided for in the Ordinance, shall be delivered to the Tax Collector
12 for collection using the tax bill collection method in the manner prescribed by the
13 Ordinance. The Assessment Roll, as delivered to the Tax Collector, shall be accompanied
14 by a Certificate to Non-Ad Valorem Assessment Roll in substantially the form attached
15 hereto as Appendix C.
16 SECTION 4. CONFIRMATION OF PRELIMINARY RATE RESOLUTION. The
17 Preliminary Rate Resolution is hereby confirmed.
18 SECTION 5 EFFECT OF ADOPTION OF RESOLUTION. The adoption of this
19 Annual Rate Resolution shall be the final adjudication of the issues presented (including,
20 but not limited to, the determination of special benefit and fair apportionment to the
21 Assessed Property, the method of apportionment and assessment, the rate of assessment,
22 the Assessment Roll and the levy and lien of the Fire Rescue Assessments), unless proper
23 steps shall be initiated in a court of competent jurisdiction to secure relief within 20 days
24 from the date of this Annual Rate Resolution.
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1 SECTION 6. SEVERABILITY. If any clause, section or other part of this resolution
2 shall be held by any court of competent jurisdiction to be unconstitutional or invalid, such
3 unconstitutional or invalid part shall be considered as eliminated and in no way effecting the
4 validity of the other provisions of this resolution.
5 SECTION 7. EFFECTIVE DATE. This Annual Rate Resolution shall take effect
6 immediately upon its passage and adoption.
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9 APPENDIX A
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11 AFFIDAVIT REGARDING NOTICE MAILED TO PROPERTY OWNERS
CITY OF BOYNTON BEACH, FLORIDA
PRELIMINARY RATE RESOLUTION
j~O'7-08~
ADOPTED JULY 17, 2007
SECTION 1.
SECTION 2.
SECTION 3.
SECTION 4.
SECTION 5.
SECTION 6.
SECTION 7.
SECTION 9.
SECTION 10.
SECTION 11.
SECTION 12.
SECTION 13.
APPENDIX A:
APPENDIX B:
APPENDIX C:
APPENDIX D:
TABLE OF CONTENTS
Page
AUTHORITY. ................................................................................... 1
PURPOSE AND DEFI NITIONS. ...................................................... 1
PROVISION AND FUNDING OF FIRE RESCUE SERVICES. ........ 2
IMPOSITION AND COMPUTATION OF FIRE RESCUE
ASSESSMENTS. ...................................... ............. .......................... 2
LEGISLATIVE DETERMINATIONS OF SPECIAL BENEFIT
AND FAIR APPORTIONMENT. ....................................................... 2
COST APPORTIONMENT AND PARCEL APPORTIONMENT
METHODOLOGIES. ........................................................................ 3
DETERMINATION OF FIRE RESCUE ASSESSED COSTS;
ESTABLISHMENT OF ANNUAL FIRE RESCUE ASSESSMENT
RATES. ..... ... .. .. . .. .. . .. .. ... . .. .. . .... . .. . .. . . .. . .. . ... ... .. . . . . . .. .. .. . . . .. . . . .. .. . . . . . . .. . . .. 3
AUTHORIZATION OF PUBLIC HEARING....................................... 5
NOTICE BY PUBLICATION. ............................................................ 6
NOTICE BY MAIL. ...........................................................................6
APPLICATION OF ASSESSMENT PROCEEDS. ............................ 7
EFFECTIVE DATE........................................................................... 7
ESTIMATED FIRE RESCUE ASSESSMENT
RATE SCH EDU LE................... ........ .... ................. ..... ....... ..... ...... A-1
FORM OF NOTICE TO BE PUBLISHED..................................... B-1
FORM OF NOTICE TO BE MAilED........................................... C-1
REVISED IMPROVEMENT CODES ............................................0-1
CITY OF BOYNTON BEACH, FLORIDA
RESOLUTION NO. R 07 - oaa
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;
ESTABLISHING THE ESTIMATED ASSESSMENT RATE
FOR FIRE RESCUE ASSESSMENTS FOR THE FISCAL
YEAR BEGINNING OCTOBER 1, 2007; DIRECTING THE
PREPARATION OF AN ASSESSMENT ROLL;
AUTHORIZING A PUBLIC HEARING AND DIRECTING
THE PROVISION OF NOTICE THEREOF; AND
PROVIDING AN EFFECTIVE DATE.
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 the Fire Rescue Assessment Ordinance (Ordinance No. 01-34), Amending Fire
Rescue Assessment Ordinance (Ordinance No. 01-56) (collectively referred to as the
"Ordinance"); the Initial Assessment Resolution (Resolution No. R01-217); the Final
Assessment Resolution (Resolution No. R01-249); sections 166.021 and 166.041,
Florida Statutes; and other applicable provisions of law.
SECTION 2. PURPOSE AND DEFINITIONS. This resolution constitutes the
Preliminary Rate Resolution as defined in the Ordinance which initiates the annual
process for updating the Assessment Roll and directs the reimposition of Fire Rescue
Assessments for the Fiscal Year beginning October 1, 2007. All capitalized words and
terms not otherwise defined herein shall have the meanings set forth in the Ordinance,
the Initial Assessment Resolution and the Final Assessment Resolution. Unless the
context indicates otherwise, words imparting the singular number, include the plural
number, and vice versa.
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SECTION 3. PROVISION AND FUNDING OF FIRE RESCUE SERVICES.
(A) Upon the imposition of Fire Rescue Assessments for fire rescue services,
facilities, or programs against Assessed Property located within the City, the City shall
provide fire rescue services to such Assessed Property. A portion of the cost to provide
such fire rescue services, facilities, or programs shall be funded from proceeds of the
Fire Rescue Assessments. The remaining cost required to provide fire rescue services,
facilities, and programs shall be funded by legally available City revenues other than
Fire Rescue Assessment proceeds.
(B) It is hereby ascertained, determined, and declared that each parcel of
Assessed Property located within the City will be benefited by the City's provision of fire
rescue services, facilities, and programs in an amount not less than the Fire Rescue
Assessment imposed against such parcel, computed in the manner set forth in this
Preliminary Rate Resolution.
SECTION 4. IMPOSITION AND COMPUTATION OF FIRE RESCUE
ASSESSMENTS. Fire Rescue Assessments shall be imposed against all Tax Parcels
within the Property Use Categories. Fire Rescue Assessments shall be computed in
the manner set forth in this Preliminary Rate Resolution.
SECTION 5. LEGISLATIVE DETERMINATIONS OF SPECIAL BENEFIT AND
FAIR APPORTIONMENT. The legislative determinations of special benefit and fair
apportionment embodied in the Ordinance, the Initial Assessment Resolution, and the
Final Assessment Resolution are affirmed and incorporated herein by reference.
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SECTION 6. COST APPORTIONMENT AND PARCEL APPORTIONMENT
METHODOLOGIES.
(A) Except as provided herein, the Cost Apportionment and Parcel
Apportionment and the applicable explanatory appendices embodied and incorporated
in the Initial Assessment Resolution and the Final Assessment Resolution are affirmed
and incorporated herein by reference.
(S) Due to a scrivener's error, Appendix E, Section E-2(F), of the Initial
Assessment Resolution, as confirmed by the Final Assessment Resolution, is hereby
amended as follows:
(F) For each of the non-residential Property Use
Categories, multiply the resulting quotients from subsection
(At ~ of this Section by each of the respective products in
subsections (C)(1) through (C){9) of this Section. The
resulting products for each non-residential Property Use
Category expresses a series of gross dollar amounts
expected to be funded by all Buildings in the respective non-
residential Property Use Categories in each of the square
footage categories described in subsection (B) of this
Section.
[strikethrough indicates deletion; underline indicates additions.]
(C) Due to the addition of a new building use code assigned by the Property
Appraiser to Tax Parcels within the City, a new list of Improvement Codes is attached
hereto as Appendix D and incorporated herein by reference.
SECTION 7. DETERMINATION OF FIRE RESCUE ASSESSED COSTS;
ESTABLISHMENT OF ANNUAL FIRE RESCUE ASSESSMENT RATES.
(A) The Fire Rescue Assessed Costs to be assessed and apportioned among
benefited parcels pursuant to the Cost Apportionment and the Parcel Apportionment for
the Fiscal Year commencing October 1, 2007, is the amount determined in the
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Estimated Fire Rescue Assessment Rate Schedule, attached hereto as Appendix A.
The approval of the Estimated Fire Rescue Assessment Rate Schedule by the adoption
of this Preliminary Rate Resolution determines the amount of the Fire Rescue Assessed
Costs. The remainder of such Fiscal Year budget for fire rescue services, facilities, and
programs shall be funded from available City revenue other than Fire Rescue
Assessment proceeds.
(B) The estimated Fire Rescue Assessments specified in the Estimated Fire
Rescue Assessment Rate Schedule are hereby established to fund the specified Fire
Rescue Assessed Costs determined to be assessed in the Fiscal Year commencing
October 1, 2007. No portion of such Fire Rescue Assessed Costs are attributable to
impact fee revenue that funds capital improvements necessitated by new growth or
development. Further, no portion of such Fire Rescue Assessed Costs are attributable
to the Emergency Medical Services Cost.
(C) The estimated Fire Rescue Assessments established in this Preliminary
Rate Resolution shall be the estimated assessment rates applied by the City Manager
in the preparation of the updated Assessment Roll for the Fiscal Year commencing
October 1, 2007 as provided in Section 8 of this Preliminary Rate Resolution.
(D) In addition, the City Manager shall seek the collection of any delinquency
or past due amounts attributable to each Tax Parcel for Fire Protection Assessments
imposed, but erroneously omitted, during Fiscal Year 2006-2007, along with the
estimated Fire Rescue Assessment for such Tax Parcel as approved and applied in
accordance with this Preliminary Rate Resolution.
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SECTION 8. ANNUAL ASSESSMENT ROLL.
(A) The City Manager is hereby directed to prepare, or cause to be prepared,
an updated Assessment Roll for the Fiscal Year commencing October 1, 2007, in the
manner provided in the Ordinance. The updated Assessment Roll shall include all Tax
Parcels within the Property Use Categories. The City Manager shall apportion the
estimated Fire Rescue Assessed Cost to be recovered through Fire Rescue
Assessments in the manner set forth in this Preliminary Rate Resolution. A copy of this
Preliminary Rate Resolution, the Ordinance, the Initial Assessment Resolution, the Final
Assessment Resolution, documentation related to the estimated amount of the Fire
Rescue Assessed Cost to be recovered through the imposition of Fire Rescue
Assessments, and the updated Assessment Roll shall be maintained on file in the office
of the City Clerk and open to public inspection. The foregoing shall not be construed to
require that the updated Assessment Roll proposed for the Fiscal Year beginning
October 1, 2007 be in printed form if the amount of the Fire Rescue Assessment for
each parcel of property can be determined by the use of a computer terminal available
to the public.
(B) It is hereby ascertained, determined, and declared that the method of
determining the Fire Rescue Assessments for fire rescue services as set forth in this
Preliminary Rate Resolution is a fair and reasonable method of apportioning the Fire
Rescue Assessed Cost among parcels of Assessed Property located within the City.
SECTION 9. AUTHORIZATION OF PUBLIC HEARING. There is hereby
established a public hearing to be held at 6:30 p.m. on September 13, 2007, in City
Commission Chambers of City Hall, 100 East Boynton Beach Boulevard, Boynton
Beach, Florida, at which time the City Commission will receive and consider any
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comments on the Fire Rescue Assessments from the public and affected property
owners and consider imposing Fire Rescue Assessments for the Fiscal Year beginning
October 1, 2007 and collecting such assessments on the same bill as ad valorem taxes.
SECTION 10. NOTICE BY PUBLICATION. The City Manager shall
publish a notice of the public hearing authorized by Section 9 of this Preliminary Rate
Resolution in the manner and time provided in Section 2.04 of the Ordinance. The
notice shall be published no later than August 23, 2007, in substantially the form
attached hereto as Appendix B.
SECTION 11. NOTICE BY MAIL.
(A) The City Manager shall provide notice by first class mail to the Owner of
each parcel of Assessed Property in the event circumstances described in Section
2.08(F) of the Ordinance so require. Such notice shall be in substantially the form
attached hereto as Appendix C. Such notices shall be mailed no later than August 23,
2007.
(8) In accordance with Section 2.05(B) of the Ordinance and pursuant to
Chapter 92-264, Laws of Florida, a special act relating to the Property Appraiser, the
City Commission shall provide additional notice of the Fire Rescue Assessment as part
of the notice of proposed property taxes under Section 200.069, Florida Statutes, the
truth-in-millage notification.
(C) If the City determines that the notice provided under paragraph (B) of this
Section 11 also fulfills the requirements of paragraph (A) of this Section 11, then the
separate mailing requirement described in paragraph (A) will be deemed to be fulfilled
by the notice described in paragraph (8).
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SECTION 12.
APPLICATION OF ASSESSMENT PROCEEDS. Proceeds
derived by the City from the Fire Rescue Assessments shall be used for the provision of
fire rescue services, facilities, and programs. In the event there is any fund balance
remaining at the end of the Fiscal Year, such balance shall be carried forward and used
only to fund fire rescue services, facilities, and programs.
SECTION 13.
EFFECTIVE DATE. This Preliminary Rate Resolution shall
take effect immediately upon its passage and adoption.
PASSED, ADOPTED AND APPROVED THIS 17th day of July, 2007.
~ommi one 1'1---
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to"mmissioner //
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APPROVED AS TO FORM AND CORRECTNESS:
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1 AFFIDAVIT OF MAILING
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3 BEFORE ME, the undersigned authority, personally appeared Kurt Bressner, who,
4 after being duly sworn, deposes and says:
5
1.
Kurt Bressner, as City Manager of the City of Boynton Beach, Florida ("City"),
6 pursuant to the authority and direction received from the City Commission, timely directed
7 the preparation of the Assessment Roll and the preparation, mailing, and publication of
8 notices in accordance with Sections 2.03, 2.04, 2.05 and 2.08 of the Fire Rescue
9 Assessment Ordinance adopted by the City Commission on July 11, 2001 (the
10 "Assessment Ordinance") in conformance with the Preliminary Rate Resolution adopted by
11 the City Commission on July 17, 2007 (the "Preliminary Rate Resolution"). The Preliminary
12 Rate Resolution directed and authorized notice by First Class Mail only to affected owners
13 in the event circumstances described in Section 2.08(F) of the Ordinance so required.
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2.
In accordance with the Assessment Ordinance and Chapter 92-264, Laws of
15 Florida, Mr. Bressner timely provided all necessary information for notification of the Fire
16 Rescue Assessment to the Property Appraiser of Palm Beach County to be included as
17 part of the notice of proposed property taxes under section 200.069, Florida Statutes, the
18 truth-in-millage notification. The information provided to the Property Appraiser to be
19 included on the truth-in-millage notification included the following: the purpose of the
20 assessment; the total amount proposed to be levied against each parcel; the unit of
21 measurement to be applied against each parcel to determine the assessment; the number
22 of such units contained within each parcel; the total revenue the City expects to collect by
23 the assessment; a statement that failure to pay the assessment will cause a tax certificate
24 to be issued against the property which may result in a loss of title; a statement that all
25 affected property owners have a right to appear at the hearing and to file written objections
A-1
with the local governing board within 20 days of the notice; and the date, time, and place of
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the hearing.
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FURTHER AFFIANT SA YETH NOT.
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STATE OF FLORIDA
COUNTY OF PALM BEACH COUNTY
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' AAJ2..4
Kurt Bressne , affiant
The foregoing Affidavit of Mailing was sworn to and subscribed before me this _/3_
day of _Sepr~ 2007 by Kurt Bressner, City Manager, City of Boynton Beach, Florida.
He is personally known to me.or Aes ~reeh:lc.~d as i6lilRtiJicetien and cJia tf!lm 6fl
oath:-
~'tn. f-1~
rinted Name:~T' M. ra..in;-fb
otary Public, State of Florida
At Large
My Commission Expires:~. ~I 2.0'0
Commission No.: J)DSQ.4 173
NOTARY PUBLIC-STATE OF FL~~DA
...,."...... Janet M. Pramlto
{At.41commission #OD592173
",~l ExpttU' SE.P. 05,2010
B~~DEJ;'~HR\J AIlA~i1~ IlGl'mlNG CO.,lI'<c.
A-2
APPENDIX A
ESTIMATED FIRE RESCUE ASSESSMENT RATE SCHEDULE
APPENDIX A
ESTIMATED FIRE RESCUE ASSESSMENT RATE SCHEDULE
SECTION A-1.
DETERMINATION OF FIRE RESCUE ASSESSED COSTS.
The estimated Fire Rescue Assessed Costs to be assessed for the Fiscal Year
commencing October 1,2007, is $3,027,215.00.
SECTION A-2.
ESTIMATED FIRE RESCUE ASSESSMENTS.
(A) The estimated Fire Rescue Assessments to be assessed and apportioned
among benefited parcels pursuant to the Cost Apportionment and Parcel Apportionment
to generate the estimated Fire Rescue Assessed Cost for the Fiscal Year commencing
October 1, 2007, are hereby established as follows for the purpose of this Preliminary
Rate Resolution:
RESIDENTIAL
PROPERTY USE Rate Per
CATEGORIES Dwelling Unit
Single Family Residential $70
Multi-Family Residential $42
NON-RESIDENTIAL Building
PROPERTY USE Classification (in Industriall 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
(B) The amount any Tax Parcel has in a delinquent or amount due of the Fire
Rescue Assessment shall be collected along with the applicable rate as outlined in
A-1
Section A-2(A) above for that Tax Parcel for the Fiscal Year commencing October 1,
2007.
(C) No Fire Rescue Assessment shall be imposed upon a parcel of
Government Property or upon Buildings located upon parcels of Institutional Property
whose Building use is wholly exempt from ad valorem taxation under Florida law.
(D) Any shortfall in the expected Fire Rescue proceeds due to any reduction
or exemption from payment of the Fire Rescue Assessments required by law or
authorized by the 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. In the event a court of competent jurisdiction determines
any exemption or reduction by the Commission is improper or otherwise adversely
affects the validity of the Fire Rescue Assessment imposed for this Fiscal Year, the sole
and exclusive remedy shall be the imposition of a Fire Rescue Assessment upon each
affected Tax Parcel in the amount of the Fire Rescue Assessment that would have been
otherwise imposed save for such reduction or exemption afforded to such Tax Parcel by
the Commission.
A-2
APPENDIX B
FORM OF NOTICE TO BE PUBLISHED
APPENDIX B
FORM OF NOTICE TO BE PUBLISHED
To Be Published No Later Than August 23, 2007
[INSERT MAP OF CITY]
NOTICE OF HEARING TO REIMPOSE AND
PROVIDE FOR COLLECTION OF FIRE RESCUE SPECIAL ASSESSMENTS
Notice is hereby given that the City Commission of the City of Boynton Beach will
conduct a public hearing to consider reimposing fire rescue special assessments for the
provision of fire rescue services within the City of Boynton Beach for the Fiscal Year
beginning October 1, 2007.
The hearing will be held at 6:30 p.m. on September 13, 2007, in the City
Commission Chambers of City Hall, 100 East Boynton Beach Boulevard, Boynton
Beach, Florida, for the purpose of receiving public comment on the proposed
assessments. All affected property owners have a right to appear at the hearing and to
file written objections with the City Commission within 20 days of this notice. If a person
decides to appeal any decision made by the City Commission with respect to any matter
considered at the hearing, such person will need a record of the proceedings and may
need to ensure that a verbatim record is made, including the testimony and evidence
upon which the appeal is to be made. In accordance with the Americans with
Disabilities Act, persons needing a special accommodation or an interpreter to
participate in this proceeding should contact Janet Prainito in the City Clerk's office at
(561 )742-6013 at least 3 days prior to the date of the hearing.
The assessment for each parcel of property will be based upon each parcel's
classification and the total number of billing units attributed to that parcel. The following
table reflects the proposed fire rescue assessment schedule.
B-1
RESIDENTIAL
PROPERTY USE Rate Per
CATEGORIES Dwelling Unit
Single Family Residential $70
Multi-Family Residential $42
NON-RESIDENTIAL Building
PROPERTY USE Classification (in Industrlal/ 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
Copies of the Fire Rescue Assessment Ordinance (Ordinance No. 01-34),
Amending Ordinance No. 01-56, the Initial Assessment Resolution (Resolution No. R01-
217), the Final Assessment Resolution (Resolution No. R01-249), the Preliminary Rate
Resolution initiating the annual process of updating the Assessment Roll and
reimposing the Fire Rescue Assessments, and the updated Assessment Roll for the
upcoming fiscal year are available for inspection at the City Clerk's office in City Hall,
located at 100 East Boynton Beach Boulevard, Boynton Beach, Florida.
The assessments will be collected on the ad valorem tax bill to be mailed in
November 2007, as authorized by section 197.3632, Florida Statutes. Failure to pay
the assessments will cause a tax certificate to be issued against the property which may
result in a loss of title.
If you have any questions, please contact the Finance Department at (561 )732-
6310, Monday through Friday between 9:00 a.m. and 5:00 p.m.
CITY CLERK
OF BOYNTON BEACH, FLORIDA
B-2
APPENDIX C
FORM OF NOTICE TO BE MAILED
APPENDIX C
FORM OF NOTICE TO BE MAILED
* * * * * NOTICE TO PROPERTY OWNER * * * * *
City of Boynton Beach
100 East Boynton Beach Boulevard
Boynton Beach, Florida [zip code]
CITY OF BOYNTON BEACH, FLORIDA
NOTICE OF HEARING TO IMPOSE AND
PROVIDE FOR COLLECTION OF FIRE RESCUE
NON-AD VALOREM ASSESSMENTS
NOTICE DATE: AUGUST 23, 2007
Owner Name
Address
City, State Zip
Tax Parcel #:
Legal Description:
Sequence :
As required by section 197.3632, Florida Statutes, and the direction of the City
Commission, notice is given by the City of Boynton Beach that an annual assessment for
fire rescue services using the tax bill collection method, may be levied on your property.
The use of an annual special assessment to fund fire rescue services benefiting
improved property located within the City of Boynton Beach in the past has proven to be
fair, efficient and effective. The total annual fire rescue assessment revenue to be
collected within the City of Boynton Beach is estimated to be $3,027,215.00 for fiscal
year October 1, 2007 - September 30, 2008. The annual fire rescue assessment is
based on the classification of each parcel of property and number of billing units
contained therein plus any unpaid or delinquent assessments for Fire Rescue.
The above parcel is classified as
The total number and type of billing units on the above parcel is
The annual Fire Rescue Assessment for the above parcel is $ for fiscal
year 2007-08 and future fiscal years.
The delinquent fire rescue assessment for the above parcel is $
A public hearing will be held at 6:30 p.m. on September 13, 2007, in the City
Commission Chambers of City Hall, 100 East Boynton Beach Boulevard, Boynton
Beach, Florida for the purpose of receiving public comment on the proposed
assessments. You and all other affected property owners have a right to appear at the
hearing and to file written objections with the City Commission within 20 days of this
C-1
notice. If you decide to appeal any decision made by the City Commission with respect
to any matter considered at the hearing, you will need a record of the proceedings and
may need to ensure that a verbatim record is made, including the testimony and
evidence upon which the appeal is to be made. In accordance with the Americans with
Disabilities Act, persons needing a special accommodation or an interpreter to
participate in this proceeding should contact Janet Prainito in the City Clerk's office at
(561 )742-6013 at least 3 days prior to the date of the hearing.
Unless proper steps are initiated in a court of competent jurisdiction to secure relief
within 20 days from the date of City Commission action at the above hearing (including
the method of apportionment, the rate of assessment and the imposition of
assessments), such action shall be the final adjudication of the issues presented.
Copies of the Fire Rescue Assessment Ordinance (Ordinance No. 01-34), the Amending
Ordinance (Ordinance No. 01-56), the Initial Assessment Resolution (Resolution No.
R01-217), the Final Assessment Resolution (Resolution No. R01-249), the Preliminary
Rate Resolution initiating the annual process of updating the Assessment Roll and
reimposing the Fire Rescue Assessments, and the updated Assessment Roll for the
upcoming Fiscal Year are available for inspection at the City Clerk's office in City Hall,
located at 100 East Beach Boulevard, Boynton Beach, Florida.
Both the fire rescue non-ad valorem assessment amount shown on this notice and the
ad valorem taxes for the above parcel will be collected on the ad valorem tax bill mailed
in November of each year that the assessment is imposed. Failure to pay the
assessments will cause a tax certificate to be issued against the property which may
result in a loss of title.
If there is a mistake on this notice, it will be corrected. If you have any questions
regarding your fire rescue assessment, please contact the Finance Department at
(561 )732-631 0, Monday through Friday between 9:00 a.m. and 5:00 p.m.
* * * * THIS IS NOT A BILL * * * * *
C-2
APPENDIX D
REVISED IMPROVEMENT CODES
APPENDIX D
REVISED IMPROVEMENT CODES
.'.: .... ....'.. ,,:,,; , :.':; '.',' l,~";"::':,..,:,
000 VACANT NOT USED
0100 SFR RESIDENTIAL
0101 SFR HMSTD RESIDENTIAL
0200 SFT-MFG RESIDENTIAL
0300 SFR-ZERO LOT RESIDENTIAL
0400 lWNHSE-VILLA MUL TI-FAMIL Y
0402 DOCKUMINIUM NOT USED
10410 TOWNHOUSE MUL TI-FAMIL Y
0420 TIMESHARE RESIDENTIAL
10430 ZERO LOT LINE RESIDENTIAL
0440 CONDO MULTI-FAMILY
0460 CONDO COMM COMMERCIAL
0500 EXC-ZERO LOT RESIDENTIAL
0510 CO-OP MUL TI-FAMIL Y
060 EFFICIENCY APARTMENT MUL TI-FAMIL Y
0600 RENTAL UNIT RESIDENTIAL
0700 EXC TWHSENlLLA RESIDENTIAL
0800 MOBILE HOME RESIDENTIAL
0801 MOBILE HOME-HX RESIDENTIAL
0900 EXC-RESIDENT RESIDENTIAL
0901 EXC-RES HMSTD RESIDENTIAL
0909 EXC-LUX.RES RESIDENTIAL
11000 CONDO L.RISE MUL TI-FAMIL Y
i101 RESIDENTIAL 1 FAMILY RESIDENTIAL
!102 RESIDENTIAL 2 FAMILY MUL TI-FAMIL Y
!103 RESIDENTIAL 3 FAMILY MUL TI-FAMIL Y I
1104 RESIDENTIAL 4 FAMILY MUL TI-FAMIL Y
106 CONDO COMMON ELEMENT NOT USED
:107 CONDO FEE SIMPLE MUL TI-FAMIL Y
!1100 CONDO H. RISE MUL TI-FAMIL Y
:170 DORMITORY MUL TI-FAMIL Y
:1700 DORMITORY MUL TI-FAMIL Y
[210 APARTMENTS MUL TI-FAMIL Y
j220 APARTMENTS LOW RISE MUL TI-FAMIL Y
12200 MFR LOW RISE MUL TI-FAMIL Y
230 APARTMENTS HIGH RISE MUL TI-FAMIL Y
240 APARTMENTS-TOWNHOUSE MUL TI-FAMIL Y
2500 MFR ROW HOUSE MUL TI-FAMIL Y
260 APARTMENTS - SENIOR MUL TI-FAMIL Y I
2700 DUPLEX MUL TI-FAMIL Y
2701 DUPLEX HMSTD MUL TI-FAMIL Y
2800 TRIPLEX .___ MULTI-FAMILY I
--
D-1
. _~~A"'i;.'''_.1;~11\ilti!!''-'. ~
.P'.>l!'-..'" .,!!,,",,:,.!!l'~'~'l ,,"',:"';....:...,.. ,i...',. ....,;,......1 " ."_..<_)_"i~~,,,,,~":;;jlk;<~::.. ' .
2900 aUADRAPLEX MUL TI-FAMIL Y
301 SFR CONVERTED TO COMMERCIAL COMMERCIAL
340 COMMERCIAL MIXED USE COMMERCIAL
350 RETAIL SINGLE OCCUP COMMERCIAL
351 DRUG STORE FREESTANDING COMMERCIAL
355 OFFICE CONDOMINIUM COMMERCIAL
356 RETAIL CONDOMINIUM COMMERCIAL
1360 DISCOUNT DEPT STORE COMMERCIAL
362 VETERINARY CLINIC COMMERCIAL
1364 HOME IMPROVEMENT COMMERCIAL
365 FURNITURE STORE COMMERCIAL
1370 DEPARTMENT STORES COMMERCIAL
371 DOWNTOWN ROW TYPE COMMERCIAL
1374 RETAIL MULTI OCCUP COMMERCIAL
375 RETAIL DRIVE-UP COMMERCIAL I
380 STRIP SHOPPING CNTR COMMERCIAL
390 COMM SHOPPING CENTER COMMERCIAL
392 LUMBER STORAGE COMMERCIAL
395 TRUCK TERMINAL COMMERCIAL
[400 REGIONAL SHPMALUCNT COMMERCIAL
1410 SUPER REG SHOPMALL COMMERCIAL
,420 SUPERMARKET COMMERCIAL
:430 CONVENIENCE FOOD MKT COMMERCIAL
;440 HOTEUMOTEL BUSINESS COMMERCIAL
1450 RESORT HOTEL COMMERCIAL
1460 HOTEUMOTEL LO RISE COMMERCIAL
i470 HOTEL- HI RISE COMMERCIAL
1490 OFFICE BLDG UR 1-4S COMMERCIAL
1500 OFFICE H-R 5ST COMMERCIAL
j520 MEDICAL OFFICE BLDG COMMERCIAL
:530 HOSPITALS INSTITUTIONAL
1540 NURSING HOME NURSING HOMES
i550 BARlTAVERN COMMERCIAL ,
:551 COCKTAIL LOUNGE COMMERCIAL
1560 RESTAURANT COMMERCIAL
,570 FRANCHISE FOOD COMMERCIAL
1580 BOWLING ALLEY COMMERCIAL
1582 SKATING RINK COMMERCIAL !
583 HEALTH CLUB COMMERCIAL
1587 COUNTRY CLUB COMMERCIAL
589 COUNTRY CLUBIW GOLF CRSE COMMERCIAL I
i
1590 ARENA COMMERCIAL J
1591 GYMNASIUM COMMERCIAL I
i
!592 STADIUM COMMERCIAL
593 DOG/HORSE TRACK COMMERCIAL
594 RACETRACK COMMERCIAL
1600 AUDITORIUM COMMERCIAL
D-2
~ "~'~~'i.~ E,~~;~f'_.U:~i';;ij' 'I..,'
:i'~;li'~':' :>~,~: "" " " _ <~ ,,' ,~~ !~h,'i~ "".L,",",, , ,. "d, ,
610 CINEMAfTHEA TER COMMERCIAL
614 RADIOfTV/ PIC STUDIO COMMERCIAL
615 LEGITIMATE THEATER COMMERCIAL
620 BANK/MAIN OFFICE COMMERCIAL
630 NEIGHBORHOOD BANK COMMERCIAL
1640 SERVICE STATION NO BAYS COMMERCIAL
641 SERVICE STATION W/BAYS COMMERCIAL
650 CAR WASH - AUTOMATIC COMMERCIAL
1651 CAR WASH - MANUAL COMMERCIAL
652 CAR WASH SERVICE STATION COMMERCIAL
1660 AUTO SERVICE GARAGE COMMERCIAL
662 KWIK LUBE COMMERCIAL
1665 GARAGE STORAGE INDUSTRIALlWAREHOUSE
1670 OFFICEIWAREHOUSE COMMERCIAL
660 FUNERAL HOME COMMERCIAL
690 CLUBHOUSE NOT USED
691 SOCIAUFRATERNAL HALL INSTITUTIONAL
695 GUARDHOUSE NOT USED
700 COLD STORAGE INDUSTRIALlWAREHOUSE
710 RAIUBUS/AIR TERMINAL INDUSTRIALlWAREHOUSE
712 TELECOMMUNICATION EQUIPMENT INDUSTRIALlWAREHOUSE
712 TELEPHONE EQUIPMENT BLDG INDUSTRIALlWAREHOUSE
715 TELE SRV GAR FACILITY NOT USED
720 PARKING GARAGE/DECK NOT USED
721 RADIOfTV TRANSMITTER BLD INDUSTRIALlWAREHOUSE
730 DAY CARE CENTER COMMERCIAL
,750 AUTO DEALER/F-SERVICE COMMERCIAL
[600 LIGHT MANUFACTURING INDUSTRIALlWAREHOUSE
1610 HEAVY MANUFACTURING INDUSTRIALlWAREHOUSE
1620 WAREHOUSE DISTRIBUTION I NDUSTRIALlWAREHOUSE
630 MINI WAREHOUSE I NDUSTRIALlWAREHOUSE
640 WAREHOUSE STORAGE INDUSTRIALlWAREHOUSE
1641 WAREHOUSE SINGLE TENANT INDUSTRIALlWAREHOUSE
1650 HANGAR INDUSTRIALlWAREHOUSE
6500 HANGER NOT USED
660 BARNS NOT USED
661 RESIDENTIAL BARNS NOT USED
670 PREFAB WAREHOUSE I NDUSTRIALlWAREHOUSE
660 TECHNICAL MANUFACTURING INDUSTRIALlWAREHOUSE
900 SCHOOL INSTITUTIONAL
901 COLLEGES / UNIVERSITY INSTITUTIONAL
910 RELIGIOUS INSTITUTIONAL
912 LIBRARY INSTITUTIONAL
920 EDUCATION/RELIGIOUS INSTITUTIONAL
930 GOVERNMENTAL INSTITUTIONAL
950 POLICE/FIRE STATIONS INSTITUTIONAL
960 CORRECTIONAL INSTITUTIONAL
D-3
,'"~,,,lflOD!,';, ,,"
.:._;,."r;:)~::,i" .~.
970 CULTURAL FACILITIES
D-4
APPENDIX B
2
3
PROOF OF PUBLICATION
THE PALM BEACH POST
Published Daily and Sunday
West Palm Beach. Palm Beach County. Florida
PROOF OF PUBLICATION
STATE OF FLORIDA
'UNTY OF PALM BEACH
Jre the undersigned authority personally appeared Marc Kramer,. who on oath
oS that he is Inside Sales Supervisor of The Palm l;leach Post. a dmly. and Snnday
newspaper. published at West Palm Beach In Palm Beach Co.unly, Flonda; that the
attached copy of advertising for a ~ in the matter of Fife A~8essment was
published in said newspaper in the issues of August 19 2007. Affiant further says
that the said The Post is a newspaper published at West Palm Beach, 111 Said Palm
Beach County, Florida, and that the said newspaper has heretofore been contmuously
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 first publication of the
attached copy of advertisement; and aff~ant furthe.r says that shelhe has .ne~ther paId nor
promised any person. firm or corporatIon any dlsco.unt. reb~tc, con~lmsslOn or refund
for the purpose of securing this advertisement for publication In the said newspaper.
r~ f:--~__
Sworn to and subscribed before 20" day of A"EPA /Ih ~
Personally known XX or Produced Identification
Type of Identification Produced
.:-"'-;'~~.'~~~~"~ Karen M. ~!cLi?t_on
f.il.-.~~CJr::'Ji!Sion ~ DD3;:)9;:)66
~~~:i,~;~~l~:~:~mu~~o~~~:
NO. 536133
I
]
.
""
IJ
--
r:;,::=
NOTICE OF HEARING TO REIMPOSE AND
PROVIDE FOR COLLECTION OF FIRE RESCUE
SPECIAL ASSESSMENTS
Notice is hereby given that the City Commission of the City of Boynton Beach will conduct a public
heoring to consider reimposing ~re rescue special ossessments lor the provision of ~re rescue services
within the City of Boynton Beoch far the Fiscal Yeor beginning October 1, 2007.
The heoring will be held at 6:30 p.m. on September 13, 2007, in the City Commission Chombers of
City Hall, 100 East Boynton Beoch Boulevard, Boynton Beach, Florido, lor the purpose of receiving
public comment on the proposed assessments. All atlected property owners hove a right to apf'80r at the
heoring and to ~Ie written objections with the City Commission wilhin 20 days of this notice. If a person
decides to appeal any decision mode by the City Commission with respect to any maner considered
at the heoring, such person will need a record of the proceedings and may need to ensure that a
verbatim record is mode, including the testimony and evidence upon which Ihe oppeal is to be made. In
accordance with the Americans wilh Disabilities Act, persons needing a special accommodation or an
interpreter to participote in this proceeding should contact Joyce Costello in the City Manager's office at
(561 )742-6013 alleost 3 days prior to the dale of the hearing
The assessment lor eoch parcel of property will be based upon eoch purcel's classification and the total
number of billing units anributed to that parcel. The following table reRects the proposed ~re rescue
assessment schedule.
RESIDENTIAL
PROPERTY USE Role Per
CATEGORIES Dwelling Unit
Single Family $70
ResIdential
Multi-Family $42
Residential
NON.RESIDENTlAL Building
PROPERTY USE Classificatian (In Induslrial/ Nursing
CATEGORIES square foot ranges) Cammercial Warehouse Institutional Homes
s 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
Copies of the Fire Rescue Assessment Ordinonce (Ordinance No. 01-34). Ameoding Ordinance No.
01-56, the Initial AssesSlnent Resolution (Resolution No. R01-217l. the Final Assessment Resolution
(Resolution No. ROl-249), the Preliminary Rate Resolution initiating the annual process of updating the
Assessment Roll and reimposing the Fire Rescue Assessments, and the updated Assessment Roll lor the
upcoming ~scal year ore available lor inspection at the City Clerk's office in City Hall, located at 1 00 East
Boyntoo Beoch Boulevard, Boynton Beach, Florida.
The assessments will be collected on the od valorem tox bill to be moiled in November 2007, os authorized
by section 197.3632, Florida Stalutes. Failure to poy the assessments will cause a tax certi~cate 10 be
issued against the property which may resull in 0 loss of title.
If you hove any questions, please contoct the Finance Deportment at (561)7 42~6312, Monday through
Friday betweeo 9:00 a.m. and 5:00 p.m.
CITY CLERK
OF BOYNTON BEACH, flORIDA
PUBLISH: Auaust 1 9. 2007
APPENDIX C
2
3
4
FORM OF CERTIFICATE TO
NON-AD VALOREM ASSESSMENT ROLL
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
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, 2007.
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 _12_ day of -~.G.I}).ha:._, 2007.
CITY OF BOYNTON BEACH, FLORIDA
By: ~71 G:jJW
r1'yor
,.
[to be delivered to Palm Beach County Tax Collector
prior to September 15]
C-1