O01-34CITY OF BOYNTON BEACH, FLORIDA
FIRE RESCUE ASSESSMENT ORDINANCE
FIRST READING JULY 3, 2001
SECOND READING JULY 11, 2001
1.01.
SECTION 1.02.
SECTION 1.03.
1.04.
TABLE OF CONTENTS
ARTICLE l INTRODUCTION
PAGE
DEFINITIONS ........................................................................................... 2
INTERPRETATION ................................................................................. 7
GENERAL FINDINGS ............................................................................. 7
LEGISLATIVE DETERMINATIONS OF SPECIAL BENEFIT ........ 8
2.01.
2.02.
2.03.
SECTION 2.04.
SECTION 2.05.
SECTION 2.06.
SECTION 2~08.
SECTION 2.09.
SECTION 2.10.
SECTION 2.11.
SECTION 2.12.
SECTION 2.13.
ARTICLE II ANNUAL FIRE RESCUE
GENERAL AUTHORITY ...................................................................... 10
INITIAL PROCEEDINGS ..................................................................... 10
INITIAL ASSESSMENT ROLL ............................................................ 11
NOTICE BY PUBLICATION ................................................................ 11
NOTICE BY MAIL ................................................................................. 12
ADOPTION OF FINAL ASSESSMENT RESOLUTION ................... 14
EFFECT OF FINAL ASSESSMENT RESOLUTION ......................... 15
ADOPTION OF ANNUAL RATE RESOLUTION .............................. 15
LIEN OF FIRE RESCUE ASSESSMENTS ..........................................19
REVISIONS TO FIRE RESCUE ASSESSMENTS ............................. 20
PROCEDURAL IRREGULARITIES ................................................... 20
CORRECTION OF ERRORS AND OMISSIONS .............................. 21
INTERIM ASSESSMENTS .................................................................... 22
ARTICLE III COLLECTION AND USE OF
RESCUE ASSESSMENTS
SECTION 3.01. METHOD OF COLLECTION ............................................................... 24
SECTION 3.02. ALTERNATIVE METHOD OF COLLECTION ................................ 24
SECTION 3.03. GOVERNMENT PROPERTY ......................................................... , ..... 27
SECTION 4.01.
SECTION 4.02.
SECTION 4.03.
SECTION 4.04.
ARTICLE IV GENERAL PROVISIONS
APPLICABILITY .................................................................................... 30
ALTERNATIVE METHOD ................................................................... 30
SEVERABILITY ..................................................................................... 30
EFFECTIVE DATE ................................................................................. 31
ORDINANCE NO. 01-..~
AN ORDINANCE OF THE CITY COMMISSION OF THE
CITY OF BOYNTON BEACH, FLORIDA; RELATING TO
THE PROVISION OF FIRE RESCUE SERVICES,
FACILITIES, AND PROGRAMS THROUGHOUT THE
INCORPORATED AREAS OF BOYNTON BEACH,
FLORIDA; AUTHORIZING THE IMPOSITION AND
COLLECTION OF FIRE RESCUE ASSESSMENTS
AGAINST PROPERTY; PROVIDING CERTAIN
DEFINITIONS INCLUDING A DEFINITION FOR THE
TERM "FIRE RESCUE ASSESSMENT"; ESTABLISHING
A PROCEDURE FOR IMPOSING FIRE RESCUE
ASSESSMENTS; PROVIDING THAT FIRE RESCUE
ASSESSMENTS CONSTITUTE A LIEN ON ASSESSED
PROPERTY UPON ADOPTION OF ASSESSMENT ROLL;
PROVIDING THAT THE LIEN FOR A FIRE RESCUE
ASSESSMENT COLLECTED PURSUANT TO SECTIONS
THE PRIOR JANUARY 1, THE LIEN DATE FOR AD
VALOREM TAXES; PROVIDING THAT: A PERFECTED
AND WITH
THE OF ALL STATE, OR
MUNICIPAL T~S AND ASS~ AND
THE
AND
OF
~EDURE FOR
FOR THE
ON GOVERNMENT
]CTION
~ A
OF
PROPERTY;
; ~ PROVIDING AN
3
BE IT ORDAINED BY THE CITY COMMISSION OF THE CITY OF BOYNTON
, FLORIDA:
ARTICLE I
INTRODUCTION
SECTION 1.01. DEFINITIONS. As used in this Ordinance, the following
and terms shah have the following meanings, unless the context clearly otherwise
requires:
"Annual Pate Resolution" means the resolution described in Section 2.08 hereof,
establishing the rate at which a Fire Rescue Assessment for a specific Fiscal Year will be
computed. The Final Assessment Resolution shall constitute the Annual Rate Resolution
for the initial Fiscal Year in which a Fire Rescue Assessment is imposed or reimposed.
"Assessed Property" means all parcels of land included on the Assessment Roll that
receive a special benefit from the delivery of the fire rescue services, programs or facilities
identified in the Initial Assessment Resolution or a subsequent Preliminary Rate
Resolution.
"Assessment Roll" means the special assessment roll relating to a Fire Rescue
Assessment approved by a Final Assessment Resolution pursuant to Section 2.06 hereof or
an Annual Rate Resolution pursuant to Section 2.08 hereof.
"Building" means any structure, whether temporary or permanent, built for
support, shelter or enclosure of persons, chattel, or property of any kind, including mobile
homes. This term shall include the use of land in which lot or spaces are offered for use,
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rent or lease for the placement of mobile homes, travel trailers, or the like for residential
purposes.
"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 Ordinance,
a set up or tie down permit or its equivalent issued for a mobile home shall be considered
a Certificate of Occupancy.
"City" means the City of Boynton Beach, Florida.
"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 Assessment Resolution" means the resolution described in Section 2.06
hereof which shall confirm, modify, or repeal the Initial Assessment Resolution and which
shah be the final proceeding for the initial imposition of Fire Rescue Assessments.
"Fire Rescue Assessment" means a special assessment lawfully imposed by the City
Commission against Assessed Property to fund all or any portion of the cost of the
provision of fire rescue services, facilities, or programs providing a special benefit to
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property as a consequence of possessing a logical relationship to the value, use, or
characteristics of the Assessed Property.
"Fire Rescue Assessed 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
~rovision of fire rescue services, facilities, or programs which provide a special benefit to
assessed Property, and 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 all 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, property 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 of 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 contracts or agreements entered into by the
City to provide fire rescue services; (M) all costs associated with the structure,
implementation, collection, and enforcement of the Fire Rescue Assessments, including any
service charges of the Tax Collector, or Property Appraiser and amounts necessary to off-
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discounts received for early payment of Fire Rescue Assessments pursuant to the
Assessment Collection Act or for early payment of Fire Rescue Assessments
collected pursuant to Section 3.02 herein; (N) all other costs and expenses necessary or
the acquisition, provision, or construction of fire rescue services, facilities, or
and such other expenses as may be necessary or incidental to any related
financing authorized by the City Commission by subsequent resolution; (O) a reasonable
amount for contingency and anticipated delinquencies and uncollectible Fire Rescue
Assessments; and (P) reimbursement to the City or any other Person for any moneys
advanced for any costs incurred by the City or such Person in connection with any of the
foregoing components of Fire Rescue Assessed Cost. In the event the City also imposes an
impact fee upon new growth or development for fire rescue related capital improvements,
the Fire Rescue Assessed Cost shall not include costs attributable to capital improvements
necessitated by new growth or development that will be paid by such impact fees.
"Fiscal Year" means that period commencing October 1st of each year and
continuing through the next succeeding September 30th, or such other period as may be
prescribed by law as the fiscal year for the City.
"Government Property" means property owned by the United States of America
or any agency thereof, a sovereign state or nation, the State of Florida or any agency
thereof, a county, a special district or a municipal corporation.
"Initial Assessment Resolution" means the resolution described in Section 2.02
hereof which shall be the initial proceeding for the identification of the Fire Rescue
Assessed Cost for which an assessment is to be made and for the imposition of a Fire
Rescue Assessment.
"Maximum Assessment Rate" means the highest rate of a Fire Rescue Assessment
~stablished by the City Commission in an Initial Assessment Resolution or Preliminary
Rate Resolution and confirmed by the City Commission in the Final Assessment Resolution
or Annual Rate Resolution.
"Ordinance" means this Fire Rescue Assessment Ordinance.
"Owner" shaH mean the Person reflected as the owner of Assessed Property on the
Tax Roll.
"Person" means any individual, partnership, firm, organization, corporation,
association, or any other legal entity, whether singular or plural, masculine or feminine,
as the context may require.
"Preliminary Rate Resolution" means the resolution described in Section 2.08
hereof initiating the annual process for updating the Assessment Roll and directing the
reimposition of Fire Rescue Assessments pursuant to an Annual Rate Resolution.
"Property Appraiser" means the Palm Beach County Property Appraiser.
"Tax Collector" means the Palm Beach County Tax Collector.
"Tax Roll" means the real property ad valorem tax assessment roll maintained by
the Property Appraiser for the purpose of the levy and collection of ad valorem taxes.
"Uniform Assessment Collection Act" means sections 197.3632 and 197.3635,
Florida Statutes, or any successor statutes authorizing the collection of non-ad valorem
assessments on the same bill as ad valorem taxes, and any applicable regulations
promulgated thereunder.
SECTION 1.02. INTERPRETATION. Unless the context indicates otherwise,
words importing the singular number include the plural number, and vice versa; the terms
"hereof," "hereby," "herein," "hereto," "hereunder" and similar terms refer to this
Ordinance; and the term "hereafter" means after, and the term "heretofore" means
before, the effective date of this Ordinance. Words of any gender include the correlative
words of the other genders, unless the sense indicates otherwise.
SECTION 1.03. GENERAL FINDINGS. It is hereby ascertained, determined,
and declared that:
(A) Pursuant to Article VIII, section 2(b), Florida Constitution, and sections
166.021 and 166.041, Florida Statutes, 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 Legislature
may act, except those subjects described in (a), (b), (c), and (d) of section 166.021(3),
Florida Statutes. The subject matter of paragraphs (a), Co), (c), and (d) of section
9
lowers of a municipality
of fire rescue ser~
the City; and (3) h
Property from the provisi
I3), Florida Statutes, are not relevant to the imposition of assessments related to fire
services, facilities or programs of the City.
(C) The purpose of this Ordinance is to (1) provide procedures and standards
the imposition of.city-wide Fire Rescue Assessments under the general home rule
~ impose special assessments; (2) authorize a procedure for the
ces, facilities, or programs providing special benefits to property
~gislatively determine the special benefit provided to Assessed
m of the City s consolidated fire rescue services.
(D) The annual Fire Rescue Assessments, to be imposed using the procedures
in this Ordinm
and intent of the
(E) The Fire R~
in this Ordinance are impo
of County Commissioner
Property Appraiser and
Uniform Assessment Coll,
SECTION
BENEFIT. It is
facilities, and progJ
the existence or co:
determination:
tce, shall constitute non-ad valorem assessments within the
Uniform Assessment Collection Act.
gcue Assessments to be imposed using the procedures provided
sed by the City Commission, not the Palm Beach County Board
~, Property Appraiser or Tax Collector. The duties of the
~ax Collector under the provisions of this Ordinance and the
ction Act are ministerial.
.04. LEGISLATIVE DETERMINATIONS OF SPECIAL
~reby ascertained and declared that the fire rescue services,
· ams provide a special benefit to property that is improved by
~struction of a Building based upon the following legislative
fire rescue services possess a logical relationship to the use and
l0
enjoyment of improved property by: (1) protecting the value of the improvements
and structures through the provision of available fire rescue services; (2) protecting
the life and safety of intended occupants in the use and enjoyment of improvements
and structures within improved parcels; (3) lowering the cost of fire insurance by
the presence of a professional and comprehensive fire rescue program within the
City; and (4) containing the spread of fire incidents occurring on vacant property
with the potential to spread and endanger the structures and occupants of improved
property.
ARTICLE II
ANNUAL FIRE RESCUE ASSESSMENTS
SECTION 2.01. GENERAL AUTHORITY.
(A) The City Commission is hereby authorized to impose an annual Fire Rescue
to fund all or any portion of the Fire Rescue Assessed Cost upon benefited
at a rate of assessment based on the special benefit accruing to such property
provision of fire rescue services, facilities, or programs. Ail Fire Rescue
Assessments shall be imposed in conformity with the procedures set forth in this Article
(B) The amount of the Fire Rescue Assessment imposed in a Fiscal Year against
a parcel of Assessed Property shah be determined pursuant to an apportionment
methodology based upon a classification of property designed to provide a fair and
reasonable apportionment of the Fire Rescue Assessed Cost among properties on a basis
related to the special benefit provided by fire rescue services, facilities, or
funded with assessment proceeds.
(C) Nothing contained in this Ordinance shall be construed to require the
~osition of Fire Rescue Assessments against Government Property.
SECTION 2.02. INITIAL PROCEEDINGS. The initial proceeding for the
imposition of a Fire Rescue Assessment shall be the adoption of an Initial Assessment
by the City Commission, (1) containing a brief and general description of the
rescue services, facilities, or programs to be provided, (2) determining the Fire Rescue
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to be assessed, (3) describing the method of apportioning the Fire Rescue
Cost and the computation of the Fire Rescue Assessment for specific properties,
establishing an estimated assessment rate for the upcoming Fiscal Year, (5) establishing
essment Rate, if desired by the City Commission, and (6) directing the City
ia) prepare the initial Assessment Roll, as required by Section 2.03 hereof, (b)
the notice required by Section 2.04 hereof, and (c) mail the notice required by
;ection 2.05 hereof using information then available from the Tax Roll.
SECTION 2.03. INITIAL ASSESSMENT ROLL.
(A) The City Manager shall prepare, or direct the preparation of, the initial
which shall contain the following:
(1) A summary description of all Assessed Property conforming to the
contained on the Tax Roll.
(2) The name of the Owner of the Assessed Property.
(3) The amount of the Fire Rescue Assessment to be imposed against each such
~arcel of Assessed Property.
(B) The initial Assessment Roll shall be retained by the City Manager and shall
,e open to public inspection. The foregoing shall not be construed to require that the
Roll be in printed form if the amount of the Fire Rescue Assessment for each
of property can be determined by use of a computer terminal available to the public.
SECTION 2.04. NOTICE BY PUBLICATION. Upon completion of the initial
the City Manager shall publish, or direct the publication of, once in a
of general circulation within the City a notice stating that at a meeting of the
City Commission on a certain day and hour, not earlier than 20 calendar days from such
which meeting shall be a regular, adjourned, or special meeting, the City
will hear objections of aH interested persons to the Final Assessment
shall establish the rate of assessment and approve the aforementioned
initial Assessment Roll. The published notice shall conform to the requirements set forth
the Uniform Assessment Collection Act. Such notice shall include (A) a geographic
depiction of the property subject to the Fire Rescue Assessment; (B) a brief and general
description of the fire rescue services, facilities, or programs to be provided; (C) the rate
of assessment including a Maximum Assessment Rate in the event one was adopted; (D)
the procedure for objecting provided in Section 2.06 hereof; (E) the method by which the
Fire Rescue Assessment will be collected; and (F) a statement that the Initial Assessment
Roll is available for inspection at the office of the City Manager and aH interested persons
may ascertain the amount to be assessed against a parcel of Assessed Property at the office
of the City Manager.
SECTION 2.05. NOTICE BY MAIL.
(A) In addition to the published notice required by Section 2.04, the City
Manager shall provide notice, or direct the provision of notice, of the proposed Fire Rescue
Assessment by first class mail to the Owner of each parcel of property (except Government
Property) subject to the Fire Rescue Assessment. Such notice shah include (1) the purpose
of the Fire Rescue Assessment; (2) the rate of assessment to be levied against each parcel
14
including a Maximum Assessment Rate in the event one was adopted; (3) the
of measurement applied to determine the Fire Rescue Assessment; (4) the number of
each parcel of property; (5) the total revenue to be collected by the
~ from the Fire Rescue Assessment; (6) a statement that failure to pay the Fire Rescue
will cause a tax certificate to be issued against the property or foreclosure
be instituted, either of which may result in a loss of title to the property; (7)
statement that all affected Owners have a right to appear at the hearing and to file
objections with the City Commission within 20 days of the notice; and (8) the date,
and place of the hearing. The mailed notice shall conform to the requirements set
in the Uniform Assessment Collection Act. Notice shall be mailed at least 20 calendar
prior to the hearing to each Owner at such address as is shown on the Tax Roll.
shah be deemed mailed upon delivery thereof to the possession of the United States
Service. The City Manager may provide proof of such notice by affidavit. Failure
the Owner to receive such notice due to mistake or inadvertence shall not affect the
of the Assessment Roll nor release or discharge any obligation for payment of a
Rescue Assessment imposed by the City Commission pursuant to this Ordinance.
(B) Pursuant to Chapter 92-264, Laws of Florida, a special act relating to the
Commission shah provide notice in addition to the first class marled notice
in subsection (A) of this Section 2.05. This additional notice sh all be mailed by
Property Appraiser and included as a part of the notice of proposed property taxes
section 200.069, Florida Statutes, the truth-in millage notification. The City
15
provide to the Property Appraiser, no later than August 1 of each year, the
Rescue Assessment rate expressed in dollars and cents per billing unit, the associated
Rescue Assessment amount, and the purpose of the Fire Rescue Assessment. The
lude notice of the Fire Rescue Assessment in the manner
by Chapter 92-264, Laws of Florida.
SECTION 2.06. ADOPTION OF FINAL ASSESSMENT RESOLUTION. At
public hearing as noticed pursuant to Sections 2.04 and 2.05 hereof, or to which an
ournment or continuance may be taken by the City Commission, the City Commission
receive any oral or written objections of interested persons and may then, or at any
meeting of the City Commission adopt the Final Assessment Resolution which
(A) confirm, modify, or repeal the Initial Assessment Resolution with such
if any, as may be deemed appropriate by the City Commission; (B) establish
rate of assessment to be imposed in the upcoming Fiscal Year; (C) establish a
Assessment Rate that may be imposed in the event such rate was adopted; (D)
the initial Assessment Roll, with such amendments as it deems just and right; and
determine the method of collection. The adoption of the Final Assessment Resolution
the City Commission shall constitute a legislative determination that all parcels assessed
derive a special benefit from the fire rescue services, facilities, or programs to be provided
constructed and a legislative determination that the Fire Rescue Assessments are fairly
and reasonably apportioned among the properties that receive the special benefit. All
objections to the Final Assessment Resolution shall be filed with the City Manager
the time or adjourned time of such hearing. The Final Assessment Resolution
shah constitute the Annual Rate Resolution for the initial Fiscal Year in which Fire Rescue
are imposed or reimposed hereunder.
SECTION 2.07. EFFECT OF FINAL ASSESSMENT RESOLUTION. The
Fire Rescue Assessments for the initial Fiscal Year shall be established upon adoption of
Final Assessment Resolution. The adoption of the Final Assessment Resolution shall
)e 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 initial rate of assessment; the Maximum
Rate, if any; the initial Assessment Roll; and the levy and Hen of the Fire
Assessments), unless proper steps shall be initiated in a court of competent
urisdiction to secure relief within 20 days from the date of the City Commission action on
Final Assessment Resolution. The initial Assessment Roll, as approved by the Final
Assessment Resolution, shah be delivered to the Tax Collector, as required by the Uniform
Collection Act, or if the alternative method described in Section 3.02 hereof is
used to collect the Fire Rescue Assessments, such other official as the City Commission by
resolution shall designate.
SECTION 2.08. ADOPTION OF ANNUAL RATE RESOLUTION.
(A) The City Commission shall adopt an Annual Rate Resolution during its
adoption process for each Fiscal Year following the initial Fiscal Year for which a
Fire Rescue Assessment is imposed hereunder.
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(B) The initial proceedings for the adoption of 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 City Manager to (a) update
the Assessment Roll, (b) provide notice by publication and first class mail to affected
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 with 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 with 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
to all Owners of Assessed Property in the manner provided in Sections 2.04
and/or 2.05 hereof or any other method as provided by law.
(E) The City Commission may establish or increase a Maximum Assessment
in an Initial Assessment Resolution or Preliminary Rate Resolution and confirm such
Assessment Rate in the event notice of such Maximum Rate Assessment has
included in the notices required by Section 2.04 and 2.05 hereof.
(F) In the event (1) the proposed Fire Rescue Assessment for any Fiscal Year
exceeds the rates of assessment adopted by the City Commission including a Maximum
Rate, if any, that were listed in the notices previously provided to the Owners
pursuant to Sections 2.04 and 2.05 hereof, (2) the purpose for which
Fire Rescue Assessment is imposed or the use of the revenue from the Fire Rescue
is substantially changed from that represented by notice previously provided
Owners of Assessed Property pursuant to Sections 2.04 and 2.05 hereof, (3) Assessed
is reclassified or the method of apportionment is revised or altered resulting in
an increased Fire Rescue Assessment from that represented by notice previously provided
the Owners of Assessed Property pursuant to Sections 2.04 and 2.05 hereof, or (4) an
Roll contains Assessed Property that was not included on the Assessment Roll
for the prior Fiscal Year, notice shah be provided by publication and first class
to the Owners of such Assessed Property as provided by la~v. Such notice shall
~ubstantially conform with the notice requirements set forth in Sections 2.04 and 2.05
inform the Owner of the date, time, and place for the adoption of the Annual
The failure of the Owner to receive such notice due to mistake or
inadvertence, shah not affect the validity of the Assessment Roll nor release or discharge
any obligation for payment of a Fire Rescue Assessment imposed by the City Commission
to this Ordinance.
(G) As to any Assessed Property not included on an Assessment Roll approved
by the adoption of the Final Assessment Resolution or a prior year's Annual Rate
Resolution, the adoption of the succeeding Annual Rate Resolution shall be the final
adjudication of the issues presented as to such Assessed Property (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
establishment or increase of a Maximum Assessment Rate, 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 the City
Commission action on the Annual Rate Resolution. Nothing contained herein shall be
construed or interpreted to affect the finality of any Fire Rescue Assessment not challenged
within the required 20-day period for those Fire Rescue Assessments previously imposed
against Assessed Property by the inclusion of the Assessed Property on an Assessment Roll
approved in the Final Assessment Resolution or any subsequent Annual Rate Resolution.
(H) The Assessment Roll, as approved by the Annual Rate Resolution, shah be
delivered to the Tax Collector as required by the Uniform Assessment Collection Act, or
20
the alternative method described in Section 3.02 hereof is used to collect the Fire Rescue
such other official as the City Commission by resolution shah designate. If
Assessment against any property shah be sustained, reduced, or abated by
an adjustment shah be made on the Assessment Roll.
SECTION 2.09. LIEN OF FIRE RESCUE ASSESSMENTS. Upon the
of the Assessment Roll, all Fire Rescue Assessments shah constitute a Hen against
Assessed Property equal in rank and dignity with the Hens of aH state, county, district, or
municipal taxes and special assessments. Except as otherwise provided by law, such lien
be superior in dignity to all other prior Hens, mortgages, rifles, and claims, until paid.
The Hen for a Fire Rescue Assessment shall be deemed perfected upon the City
Commission's adoption of the Final Assessment Resolution or the Annual Rate Resolution,
is applicable. The lien for a Fire Rescue Assessment collected under the
ssessment Collection Act shah attach to the property included on the Assessment
Roll as of the prior January 1, the lien date for ad valorem taxes imposed under the Tax
The lien for a Fire Rescue Assessment collected under the alternative method of
collection provided in Section 3.02 shall be deemed perfected upon the City Commission's
adoption of the Final Assessment Resolution or the Annual Rate Resolution, whichever is
applicable, and shall attach to the property on such date of adoption.
SECTION 2.10. REVISIONS TO FIRE RESCUE ASSESSMENTS. If any
Rescue Assessment made under the provisions of this Ordinance is either in whole or
in part annulled, vacated, or set aside by the judgment of any court, or if the City
is satisfied that any such Fire Rescue Assessment is so irregular or defective
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
gainst any property benefited by the Fire Rescue Assessed Costs, following
as nearly as may be practicable, the provisions of this Ordinance and in case such second
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.
SECTION 2.11. PROCEDURAL IRREGULARITIES. Any informality or
irregularity in the proceedings in connection with the levy of any Fire Rescue Assessment
under the provisions of this Ordinance 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 such 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
Ordinance; and no variance from the directions hereunder shall be held material unless
it be clearly shown that the party objecting was materially injured thereby.
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SECTION 2.12. CORRECTION OF ERRORS AND OMISSIONS.
(A) No act of error or omission on the part of the Property Appraiser, Tax
, City Manager, City Commission, or their deputies or employees, shall operate
or discharge any obligation for payment of a Fire Rescue Assessment imposed
the City Commission under the provision of this Ordinance.
(B) When it shall appear that any Fire Rescue Assessment should have been
under this Ordinance against a parcel of property specially benefited by the
· ' of fire rescue services, facilities, or programs, but that such property was omitted
Assessment Roll; or such property was erroneously assessed; or was not listed on
Tax Roll as an individual parcel of property as of the effective date of the Assessment
approved by the Annual Rate Resolution for any upcoming Fiscal Year, the City
may, upon provision of a notice by mail provided to the Owner of the omitted
erroneously assessed parcel in the manner and form provided in Section 2.05, impose
applicable Fire Rescue Assessment for the Fiscal Year in which such error or omission
discovered, in addition to the applicable Fire Rescue Assessment due for the prior two
Years. Such Fire Rescue Assessment shall constitute a lien against Assessed
ual in rank and dignity with the liens of all state, county, district, or municipal
and special assessments, and superior in rank and dignity to all other prior liens,
titles, and claims in and to or against the real property involved, shall be
as provided in Article III hereof, and shall be deemed perfected on the date of
of the resolution imposing the omitted or delinquent assessments.
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(C) Prior to the delivery of the Assessment Roll to the Tax Collector in
Uniform Assessment Collection Act, the City Manager shall have the
)wn initiative or in response to a timely filed petition
from the Owner of any property subject to a Fire Rescue Assessment, to reclassify property
upon presentation of competent and substantial evidence, and correct any error in
applying the Fire Rescue Assessment apportionment method to any particular parcel of
not otherwise requiring the provision of notice pursuant to the Uniform
Collection Act. Any such correction shall be considered valid ab initio and
no way affect the enforcement of the Fire Rescue Assessment imposed under the
provisions of this Ordinance. All requests from affected property owners for any such
changes, modifications or corrections shall be referred to, and processed by, the City
Manager and not the Property Appraiser or Tax Collector.
(D) After the Assessment Roll has been delivered to the Tax Collector in
accordance with the Uniform Assessment Collection Act, any changes, modifications, or
corrections thereto shall be made in accordance with the procedures applicable to
correcting errors and insolvencies on the Tax Roll upon timely written request and
direction of the City Manager.
SECTION2.13. INTERIM ASSESSMENTS. An interim Fire Rescue
Assessment may be imposed against all property for which a Certificate of Occupancy is
issued after the adoption of the Annual Rate Resolution. The amount of the interim Fire
Rescue Assessment shall be calculated upon a monthly rate, which shall be one-tweffth of
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annual rate for such property computed in accordance with the Annual Rate
for the Fiscal Year for which the interim Fire Rescue Assessment is being
Dosed. Such monthly rate shall be imposed for each full calendar month remaining in
Year. In addition to the monthly rate, the interim Fire Rescue Assessment may
estimate of the subsequent Fiscal Year's Fire Rescue Assessment. Issuance
Certificate of Occupancy without the payment in full of the interim Fire Rescue
shall not relieve the Owner of such property of the obligation of full payment.
Any interim Fire Rescue Assessment not collected prior to the issuance of the Certificate
Occupancy may be collected pursuant to the Uniform Assessment Collection Act as
~rovided in Section 3.01 of this Ordinance, under the alternative collection method
in Section 3.02 or by any other method authorized by law. Any interim Fire
Assessment shall be deemed due and payable on the date the Certificate of
was issued and shall constitute a lien against such property as of that date.
Said lien shall be equal in rank and dignity with the liens of all state, county, district or
· ' taxes and special assessments, and superior in rank and dignity to all other liens,
:es, titles and claims in and to or against the real property involved and shall
perfected upon the issuance of the Certificate of Occupancy.
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ARTICLE III
COLLECTION AND USE OF FIRE RESCUE ASSESSMENTS
SECTION 3.01. METHOD OF COLLECTION.
(A)
Unless otherwise directed by the City Commission, the Fire Rescue
shall be collected pursuant to the uniform method provided in the Uniform
Collection Act, and the City shaH comply with all applicable provisions of the
Collection Act. Any hearing or notice required by this Ordinance
be combined with any other hearing or notice required by the Uniform Assessment
Act or other provision of law.
(B) The amount of a Fire Rescue Assessment to be collected using the uniform
pursuant to the Uniform Assessment Collection Act for any specific parcel of
property may include an amount equivalent to the payment delinquency,
fees and recording costs for a prior year's assessment for a comparable
or program provided, (1) the 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 Assessment 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.
SECTION 3.02. ALTERNATIVE METHOD OF COLLECTION. In lieu of
using the Uniform Assessment Collection Act, the City Commission may elect to collect the
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~ Assessments by any other method which is authorized by law or under the
provided by this Section:
(A) The City Commission shall provide Fire Rescue Assessment bills by first
mail to the Owner of each affected parcel of property, other than Government
The bill or accompanying explanatory material shall include (1) a brief
danation of the Fire Rescue Assessment, (2) a description of the unit of measurement
to determine the amount of the Fire Rescue Assessment, (3) the number of units
within the parcel, (4) the total amount of the Fire Rescue Assessment imposed
the parcel for the appropriate period, (5) the location at which payment will be
(6) the date on which the Fire Rescue Assessment is due, and (7) a statement that
Fire Rescue Assessment constitutes a lien against Assessed Property equal in rank and
with the liens of all state, county, district or municipal taxes and other non-ad
valorem assessments.
(B) The City Commission shah have the right to foreclose and collect all
uent Fire Rescue Assessments in the manner provided by law for the foreclosure of
on real property or appoint or retain an agent to institute such foreclosure and
proceedings. A Fire Rescue Assessment shah become delinquent if it is not paid
30 days from the date payment was due, as identified in accordance with paragraph
(A)(6) of this Section. The City Commission or its agent shall notify any property owner
is delinquent in payment of his or her Fire Rescue Assessment within 60 days from the
date such assessment was due. Such notice shall state in effect that the City Commission
its agent will either (1) initiate a foreclosure action or suit in equity and cause the
of such property subject to a delinquent Fire Rescue Assessment in a method
or hereafter provided by law for foreclosure of mortgages on real property, or (2)
an amount equivalent to the delinquent Fire Rescue Assessment, not previously
subject to collection using the uniform method under the Uniform Assessment Collection
to be collected on the tax bill for a subsequent year.
(C) All costs, fees and expenses, including reasonable attorney fees and title
~earch expenses, related to any foreclosure action as described herein shall be included in
judgment or decree rendered 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 action the collection of Fire Rescue
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 incurred by the City Commission and its agents,
g 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 shall 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 Collection Act; provided however, that (1) notice is provided to the Owner in
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manner required by the Uniform Assessment Collection Act and this Ordinance, and
any existing lien of record on the affected parcel for the delinquent Fire Rescue
is supplanted by the lien resulting from certification of the Assessment Roll,
applicable, to the Tax Collector.
(E) Notwithstanding the City Commission's use of an alternative method of
City Manager shall have the same power and authority to correct errors and
s as provided to him or other City officials in Section 2.12 hereof.
(F) Any City Commission action required in the collection of Fire Rescue
be by resolution.
SECTION 3.03. GOVERNMENT PROPERTY.
(A) In the event Fire Rescue Assessments are imposed against Government
the City Commission shall provide Fire Rescue Assessment bills by first class
to the Owner of each affected parcel of Government Property. The bill or
accompanying explanatory material shah include (1) a brief explanation of the Fire Rescue
Assessment, (2) a description of the unit of measurement used to determine the amount of
the Fire Rescue Assessment, (3) the number of units contained within the parcel, (4) the
total amount of the parcel's Fire Rescue Assessment for the appropriate period, (5) the
location at which payment will be accepted, and (6) the date on which the Fire Rescue
Assessment is due.
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(B) Fire Rescue Assessments imposed against Government Property shall be due
the same date as all other Fire Rescue Assessments and, if applicable, shall be subject
the same discounts for early payment.
(C) A Fire Rescue Assessment shall become delinquent if it is not paid within 30
from the date payment was due, as identified in paragraph (A)(6) of this Section. The
~ Commission shall notify the Owner of any Government Property that is delinquent
payment of its Fire Rescue Assessment within 60 days from the date such assessment was
Such notice shall state that the City Commission will initiate a mandamus or other
judicial action to compel payment.
(D) All costs, fees and expenses, including reasonable attorney fees and title
;earch expenses, related to any mandamus or other action as described herein shall be
in any judgment or decree rendered therein. AH delinquent Owners of
Property against which a mandamus or other appropriate action is filed shall
liable for an apportioned amount of reasonable costs and expenses incurred by the City,
g reasonable attorney fees, in collection of such delinquent Fire Rescue
any other costs incurred by the City Commission as a result of such
Fire Rescue Assessments and the same shall be collectible as a part of or in
addition to, the costs of the action.
(E) As an alternative to the foregoing, a Fire Rescue Assessment imposed against
Government Property may be collected as a surcharge on a utility bill provided to such
Government Property in periodic installments with a remedy of a mandamus action in the
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The City. Commission may contract for such billing services with
any utility, whether or not such utility is owned by the City.
ARTICLE IV
GENERAL PROVISIONS
SECTION 4.01. APPLICABILITY. This Ordinance and the City
Commission's authority to impose assessments pursuant hereto shall be applicable
throughout the City.
SECTION 4.02. ALTERNATIVE METHOD.
(A) This Ordinance shall be deemed to provide an additional and alternative
method for the doing of the things authorized hereby and shall be regarded as
;upplemental and additional to powers conferred by other laws, and shall not be regarded
as in derogation of any powers now existing or which may hereafter come into existence.
This Ordinance, being necessary for the welfare of the inhabitants of the City, shall be
liberally construed to effect the purposes hereof.
(B) Nothing herein shall preclude the City Commission from directing and
authorizing, by resolution, the combination with each other of (1) any supplemental or
additional notice deemed proper, necessary, or convenient by the City, (2) any notice
required by this Ordinance, or (3) any notice required by law, including the Uniform
Assessment Collection Act.
SECTION 4.03. SEVERABILITY. The provisions of this Ordinance are
severable; and if any section, subsection, sentence, clause or provision is held invalid by
any court of competent jurisdiction, the remaining provisions of this Ordinance shall not
be affected thereby.
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SECTION4.04. EFFECTIVE DATE. This Ordinance shall take effect
upon its passage and adoption on the second and final reading.
PASSED AND ADOPTED on First Reading on the 3rd day of July, 2001.
PASSED AND ADOPTED on Second Reading and Final Reading on the llth day
2001.
~e Mayor ·
Commissioner
Co ' ' ~
II ~ ~· 'F~ Cornm/ssioner._~ (.~
I I~it/v Clerk
/lltilll Iltg~~xx'
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