R08-076
CITY OF BOYNTON BEACH, FLORIDA
INITIAL ASSESSMENT RESOLUTION
R08-07G:,
ADOPTED JULY 1, 2008
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1 TABLE OF CONTENTS
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3 Page
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5 SECTION 1. AUTHORITY. .................................................................................. 1
6 SECTION 2. PURPOSE AND DEFINITIONS....................................................... 1
7 SECTION 3. PROVISION AND FUNDING OF FIRE RESCUE SERViCES......... 7
8 SECTION 4. IMPOSITION AND COMPUTATION OF FIRE RESCUE
9 ASSESSMENTS............................................................................. 7
10 SECTION 5. LEGISLATIVE DETERMINATIONS OF SPECIAL BENEFIT
11 AND FAIR APPORTIONMENT ....................................................... 7
12 SECTION 6. COST APPORTIONMENT METHODOLOGy............................... 13
13 SECTION 7. PARCEL APPORTIONMENT METHODOLOGy........................... 14
14 SECTION 8. DETERMINATION OF FIRE RESCUE ASSESSED COSTS;
15 ESTABLISHMENT OF INITIAL FIRE RESCUE
16 ASSESSMENTS........................................................................... 14
17 SECTION 9. ASSESSMENT ROLL................................................................... 15
18 SECTION 10. METHOD OF COLLECTION. ........................................................16
19 SECTION 11. AUTHORIZATION OF PUBLIC HEARING.................................... 16
20 SECTION 12. NOTICE BY PUBLICATION .......................................................... 16
21 SECTION 13. NOTI C E BY MAl L. .. . .. . .. ... .. . .. .. .. .. . .. .. ... .. .. .. .. .. .. . .... ... . .. .. .... .. .. .. .. .. - ... 17
22 SECTION 14. APPLICATION OF ASSESSMENT PROCEEDS .......................... 17
23 SECTION 15. EFFECTIVE DATE........................................................................ 18
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26 APPENDIX A: FIRE RESCUE INCIDENT REPORT
27 TYPE OF SITUATION FOUND CODES ......................................A-1
28 APPENDIX B: FIXED PROPERTY USE CODES................................................ B-1
29 APPENDIX C: IMPROVEMENT CODES............................................................ C-1
30 APPENDIX 0: DOR CODES .. ...... ... ................. ......... .......... ........ ....................... 0-1
31 APPENDIX E: ESTIMATED FIRE RESCUE ASSESSMENT
32 RATE SCHEDULE..................................................................... ..E-1
33 APPENDIX F: PARCEL APPORTIONMENT METHODOLOGy........... ............... F-1
34 APPENDIX G: FORM OF NOTICE TO BE PUBLISHED .................................... G-1
35 APPENDIX H: FORM OF NOTICE TO BE MAILED ........................................... H-1
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3 RESOLUTION NO. R 08- 0 7~
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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
8 THE CITY OF BOYNTON BEACH, FLORIDA;
9 DESCRIBING THE METHOD OF ASSESSING FIRE
10 RESCUE ASSESSED COSTS AGAINST ASSESSED
11 PROPERTY LOCATED WITHIN THE CITY OF BOYNTON
12 BEACH; DIRECTING THE PREPARATION OF AN
13 ASSESSMENT ROLL; AUTHORIZING A PUBLIC
14 HEARING AND DIRECTING THE PROVISION OF NOTICE
15 THEREOF; AND PROVIDING AN EFFECTIVE DATE.
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17 NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE
18 CITY OF BOYNTON BEACH, FLORIDA:
19 SECTION 1. AUTHORITY. This resolution is adopted pursuant to the provisions
20 of Ordinance No. 08-Q!], sections 166.021 and 166.041, Florida Statutes, and other
21 applicable provisions of law.
22 SECTION 2. PURPOSE AND DEFINITIONS. This resolution constitutes the
23 Initial Assessment Resolution as defined in the Ordinance. All capitalized words and
24 terms not otherwise defined herein shall have the meanings set forth in the Ordinance.
25 Unless the context indicates otherwise, words imparting the singular number, include the
26 plural number, and vice versa. As used in this resolution, the following terms shall have
27 the following meanings, unless the context hereof otherwise requires:
28 "Building Area" means the adjusted area of a Building expressed in square feet
29 and reflected on the Tax Roll or, in the event such information is not reflected or
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1 determined not to be accurately reflected on the Tax Roll, that area determined by the
2 City.
3 "Code Descriptions" mean the descriptions listed in the Fixed Property Use
4 Codes and the Improvement Codes.
5 "Commercial Property" means those Tax Parcels with a Code Description
6 designated as "Commercial" in the Improvement Codes specified in Appendix C.
7 "Cost Apportionment" means the apportionment of the Fire Rescue Assessed
8 Cost among all Property Use Categories according to the Demand Percentages
9 established pursuant to the apportionment methodology described in Section 6 of this
10 Initial Assessment Resolution.
11 "Demand Percentage" means the percentage of demand for fire rescue
12 services, facilities, or programs attributable to each Property Use Category determined
13 by analyzing the historical demand for fire rescue services as reflected in the Fire
14 Rescue Incident Reports in the State Database under the methodology described in
15 Section 6 of this Initial Assessment Resolution.
16 "OOR Code" means a property use code established in Rule 12D-8.008, Florida
17 Administrative Code, assigned by the Property Appraiser to Tax Parcels within the City,
18 attached hereto as Appendix D.
19 "Dwelling Unit" means (1) a Building, or a portion thereof, available to be used
20 for residential purposes, consisting of one or more rooms arranged, designed, used, or
21 intended to be used as living quarters for one family only, or (2) the use of land in which
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1 lots or spaces are offered for rent or lease for the placement of mobile homes or the like
2 for residential purposes.
3 "Emergency Medical Services" means those services recorded in Incident
4 Reports that assign a "type of situation found code" of 300, 300N, 311, 32, 321, 322,
5 323,324,381,554 and 661. The "type of situation found codes" are attached hereto as
6 Appendix A.
7 "Emergency Medical Services Cost" means the amount, other than first
8 response medical rescue services, determined by the City Commission to be associated
9 with Emergency Medical Services.
10 "Estimated Fire Rescue Assessment Rate Schedule" means that rate
11 schedule attached hereto as Appendix E and hereby incorporated herein by reference,
12 specifying the Fire Rescue Assessed Costs determined in Section 8 of this Initial
13 Assessment Resolution and the estimated Fire Rescue Assessments established in
14 Section 8 of this Initial Assessment Resolution.
15 "Fire Rescue Assessed Cost" means
16 (1 ) the amount determined by the City Commission to be assessed in any
17 Fiscal Year to fund all or any portion of the cost of the provision of fire rescue services,
18 facilities, or programs which provide a special benefit to Assessed Property, and shall
19 include, but not be limited to, the following components: (A) the cost of physical
20 construction, reconstruction or completion of any required facility or improvement; (B)
21 the costs incurred in any required acquisition or purchase; (C) the cost of all labor,
22 materials, machinery, and equipment; (D) the cost offuel, parts, supplies, maintenance,
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1 repairs, and utilities; (E) the cost of computer services, data processing, and
2 communications; (F) the cost of all lands and interest therein, leases, property rights,
3 easements, and franchises of any nature whatsoever; (G) the cost of any indemnity or
4 surety bonds and premiums for insurance; (H) the cost of salaries, volunteer pay,
5 workers' compensation insurance, or other employment benefits; (I) the cost of uniforms,
6 training, travel, and per diem; (J) the cost of construction plans and specifications,
7 surveys and estimates of costs; (K) the cost of engineering, financial, legal, and other
8 professional services; (L) the costs of compliance with any contracts or agreements
9 entered into by the City to provide fire rescue services; (M) all costs associated with the
10 structure, implementation, collection, and enforcement of the Fire Rescue Assessments,
11 including any service charges of the Tax Collector, or Property Appraiser and amounts
12 necessary to off-set discounts received for early payment of Fire Rescue Assessments
13 pursuant to the Uniform Assessment Collection Act or for early payment of Fire Rescue
14 Assessments collected pursuant to Section 3.02 of the Ordinance; (N) all other costs
15 and expenses necessary or incidental to the acquisition, provision, or construction of fire
16 rescue services, facilities, or programs, and such other expenses as may be necessary
17 or incidental to any related financing authorized by the City Commission by subsequent
18 resolution; (0) a reasonable amount for contingency and anticipated delinquencies and
19 uncollectible Fire Rescue Assessments; and (P) reimbursement to the City or any other
20 Person for any moneys advanced for any costs incurred by the City or such Person in
21 connection with any of the foregoing components of Fire Rescue Assessed Cost.
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1 (2) In the event the City also imposes an impact fee upon new growth or
2 development for fire rescue related capital improvements, the Fire Rescue Assessed
3 Cost shall not include costs attributable to capital improvements necessitated by new
4 growth or development that will be paid by such impact fees.
5 (3) In no event shall the Fire Rescue Assessed Cost include any amount
6 attributable to the Emergency Medical Services Cost.
7 "Fire Rescue Incident Reports" means those Incident Reports that do not
8 record Emergency Medical Services.
9 "Fixed Property Use Codes" mean the property use codes used by FFIRS as
10 specified in Appendix B attached hereto and incorporated herein by reference.
11 "FFIRS" means the Florida Fire Incident Reporting System maintained by the
12 Florida State Fire Marshal.
13 "Improvement Codes" mean the building use codes assigned by the Property
14 Appraiser to Tax Parcels within the City as specified in Appendix C attached hereto and
15 incorporated herein by reference.
16 "Incident Report" means an individual report filed with the Florida State Fire
17 Marshal under FFIRS.
18 "lndustriallWarehouse Property" means those Tax Parcels with a Code
19 Description designated as "Industrial/Warehouse" in the Improvement Codes specified in
20 Appendix C.
21 "Institutional Property" means those Tax Parcels with a Code Description
22 designated as "Institutional" in the Improvement Codes specified in Appendix C.
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1 "Mixed Use Property" means a Tax Parcel that contains Buildings whose use
2 descriptions are capable of assignment under a Code Description in the Improvement
3 Codes in more than one Property Use Category.
4 "Non-Residential Property" means, collectively, Commercial Property,
5 Industrial/Warehouse Property, Institutional Property, and Nursing Home Property.
6 "Nursing Home Property" means those Tax Parcels with a Code Description
7 designated as "Nursing Home" in the Improvement Codes specified in Appendix D.
8 "Parcel Apportionment" means the further apportionment of the Fire Rescue
9 Assessed Cost allocated to each Property Use Category by the Cost Apportionment
10 among the Tax Parcels under the methodology established in Section 7 of this Initial
11 Assessment Resolution.
12 "Property Use Categories" mean, collectively, all categories of Residential
13 Property and all categories of Non-Residential Property.
14 "Residential Property" means, those Tax Parcels with a Code Description
15 designated as "Residential" in the Improvement Codes specified in Appendix C.
16 "State Database" means the incident data specific to the City derived from the
17 FFIRS Incident Reports maintained by the Florida State Fire Marshal.
18 "Tax Parcel" means a parcel of property located within the City to which the
19 Property Appraiser has assigned a distinct ad valorem property tax identification
20 number.
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1 SECTION 3. PROVISION AND FUNDING OF FIRE RESCUE SERVICES.
2 (A) Upon the imposition of a Fire Rescue Assessment for fire rescue services,
3 facilities, or programs against Assessed Property located within the City, the City shall
4 provide fire rescue services to such Assessed Property. A portion of the cost to provide
5 such fire rescue services, facilities, or programs shall be funded from proceeds of the
6 Fire Rescue Assessments. The remaining cost required to provide fire rescue services,
7 facilities, and programs shall be funded by legally available City revenues other than Fire
8 Rescue Assessment proceeds.
9 (B) It is hereby ascertained, determined, and declared that each parcel of
10 Assessed Property located within the City will be benefitted by the City's provision of fire
11 rescue services, facilities, and programs in an amount not less than the Fire Rescue
12 Assessment imposed against such parcel, computed in the manner set forth in this Initial
13 Assessment Resolution.
14 SECTION 4. IMPOSITION AND COMPUTATION OF FIRE RESCUE
15 ASSESSMENTS. Fire Rescue Assessments shall be imposed against all Tax Parcels
16 within the Property Use Categories. Fire Rescue Assessments shall be computed in the
17 manner set forth in this Initial Assessment Resolution.
18 SECTION 5. LEGISLATIVE DETERMINATIONS OF SPECIAL BENEFIT AND
19 FAIR APPORTIONMENT. It is hereby ascertained and declared that the Fire Rescue
20 Assessed Costs provide a special benefit to the Assessed Property based upon the
21 following legislative determinations and based upon that certain report entitled "City of
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1 Boynton Beach Fire Assessment Memorandum," May 2008, prepared by Government
2 Services Group, Inc., which is hereby incorporated herein by reference.
3 general
4 (A) Upon the adoption of this Initial Assessment Resolution determining the
5 Fire Rescue Assessed Costs and identifying the Assessed Property to be included in the
6 Assessment Roll, the legislative determinations of special benefit ascertained and
7 declared in Section 1.04 of the Ordinance are hereby ratified and confirmed.
8 (B) It is fair and reasonable to use the Improvement Codes and the DOR
9 Codes for the Cost Apportionment and the Parcel Apportionment because: (1) the Tax
10 Roll database employing the use of such property use codes is the most comprehensive,
11 accurate, and reliable information readily available to determine the property use and
12 Building Area for improved property within the City, and (2) the Tax Roll database within
13 such property use codes is maintained by the Property Appraiser and is thus consistent
14 with parcel designations on the Tax Roll which compatibility permits the development of
15 an Assessment Roll in conformity with the requirements of the Uniform Method of
16 Collection.
17 (C) The data available in the Improvement Codes is more useful and accurate
18 to determine Building Area than relying exclusively upon the data maintained in the DOR
19 Code alone because (1) the data maintained in the Improvement Codes reveals the
20 existence of a Building with a different use than the use described on the DOR Code, (2)
21 the Improvement Codes represent records maintained by the Property Appraiser with
22 the most information relative to Building Area regardless of property use and (3) the City
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1 conducted field work to ascertain Building use when sufficient information was not
2 available.
3 cost apportionment
4 (D) It is fair and reasonable and consistent with the decision from the Florida
5 Supreme Court in the case of City of North Lauderdale v. SMM Properties. Inc., 825 So.
6 2d 343 (Fla. 2002), to exclude from the Fire Rescue Assessed Cost amounts determined
7 to constitute the Emergency Medical Services Cost.
8 (E) Apportioning the Fire Rescue Assessed Cost among classifications of
9 improved property based upon historical demand for fire rescue services, but not
10 Emergency Medical Services, is fair and reasonable and proportional to the special
11 benefit received.
12 (F) The Fire Rescue Incident Reports are the most reliable data available to
13 determine the potential demand for fire rescue services from property use and to
14 determine the benefit to property use resulting from the availability of fire rescue services
15 to protect and serve Buildings located within Assessed Property and their intended
16 occupants. There exist sufficient Fire Rescue Incident Reports that document the
17 historical demand for fire rescue services from Assessed Property within the Property
18 Use Categories. The Demand Percentage that has been determined for each Property
19 Use Category by an examination of such Fire Rescue Incident Reports is consistent with
20 the experience of the City. Therefore, the use of Demand Percentages that were
21 determined by an examination of Fire Rescue Incident Reports is a fair and reasonable
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1 method to apportion the Fire Rescue Assessed Costs among the Property Use
2 Categories.
3 (G) The historical demand for fire rescue service availability for multi family and
4 single family Residential Property is substantially similar and any difference in the
5 percentage of documented fire rescue calls to such specific property uses is statistically
6 insignificant.
7 (H) As a result of the urbanized character of the City, the suppression of fire on
8 vacant property primarily benefits the Buildings within the adjacent improved property by
9 the containment of the spread of fire rather than the preservation of the vacant property.
10 Therefore, it is fair and reasonable not to apportion any of the Fire Rescue Assessed
11 Costs to vacant property and the Fire Rescue Incident Reports documenting historical
12 fire services provided to vacant property were thus omitted from the Demand
13 Percentage calculation.
14 (I) The level of services required to meet anticipated demand for fire rescue
15 services and the corresponding annual fire rescue budget required to fund fire rescue
16 services provided to non-specific property uses would be required notwithstanding the
17 occurrence of any incidents from such non-specific property uses. Therefore, it is fair
18 and reasonable to omit from the Demand Percentage calculation the Fire Rescue
19 Incident Reports documenting fire rescue services provided to non-specific property
20 uses.
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1 residential parcel apportionment
2 (J) Neither the size nor the value of Residential Property determines the scope
3 of the required fire rescue response. The potential demand for fire rescue services is
4 driven by the existence of a Dwelling Unit and the anticipated average occupant
5 population.
6 (K) Apportioning the Fire Rescue Assessed Cost for fire rescue services
7 attributable to Residential Property on a per Dwelling Unit basis is required to avoid cost
8 inefficiency and unnecessary administration and is a fair and reasonable method of
9 Parcel Apportionment based upon historical call data.
10 non-residential parcel apportionment
11 (L) The separation of improved Non-Residential Property by actual square
12 footage is fair and reasonable for the purpose of Parcel Apportionment because the
13 demand for fire rescue service is determined and measured by the actual square
14 footage of structures and improvements within benefited parcels.
15 (M) The demand for the availability of fire rescue services diminishes at the
16 outer limit of Building size because a fire occurring in a structure greater than a certain
17 size is not capable of being suppressed under expected conditions and given the
18 availability of fire control combat personnel, equipment and apparatus within the City. In
19 such circumstances, the fire control activities of the City are directed to avoid the spread
20 of the fire event to adjacent Buildings. Therefore, it is fair and reasonable to place a cap
21 on the Building Area classification of benefitted parcels within Non-Residential Property
22 based on the fire control personnel, equipment and apparatus available within the City.
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1 (N) Institutional Property whose use is exempt from ad valorem taxation under
2 Florida law provides facilities and uses to the ownership, occupants, membership as well
3 as the public in general that otherwise might be requested or required to be provided by
4 the City and such property uses serve a legitimate public purpose and provide a public
5 benefit. Therefore, it is fair and reasonable not to impose Fire Rescue Assessments
6 upon such parcels of Institutional Property whose use is exempt from ad valorem
7 taxation under Florida law. Accordingly, pursuant to Section 2.14 of the Ordinance, no
8 Fire Rescue Assessment shall be imposed upon a parcel of Institutional Property whose
9 use is wholly exempt from ad valorem taxation under Florida law.
10 (0) Government Property provides facilities and uses to the community, local
11 constituents and the public in general that serves a legitimate public purpose and
12 provides a public benefit. Therefore, it is fair and reasonable not to impose Fire Rescue
13 Assessments upon such parcels of Government Property pursuant to Section 2.14 of the
14 Ordinance.
15 (P) Nursing Home Property provides facilities for the care of elderly and
16 disabled residents of the City. Such facilities provide a benefit to the public by offering
17 care and assistance to vulnerable members of the community. Therefore, it is fair and
18 reasonable to impose a Fire Rescue Assessment against Nursing Home Property based
19 on the Fire Rescue Assessment rate established for Institutional Property
20 notwithstanding the Demand Percentage determined for Nursing Home Property to
21 avoid increasing the cost of care for the elderly and disabled.
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1 SECTION 6. COST APPORTIONMENT METHODOLOGY.
2 (A) Utilizing data from the Fire Rescue Incident Reports related to the type of
3 calls and physical location of each call, the City assigned fire rescue incidents located
4 within the City, to Property Use Categories.
5 (B) Based upon such assignment of Fire Rescue Incident Reports to Property
6 Use Categories, the number of Fire Rescue Incident Reports filed within a sampling
7 period was determined for each Property Use Category. A Demand Percentage was
8 then determined for each Property Use Category by calculating the percentage that Fire
9 Rescue Incident Reports allocated to each Property Use Category bear to the total
10 number of Fire Rescue Incident Reports documented for all Property Use Categories
11 within the sampling period.
12 (C) Appendix C contains a designation of Code Descriptions by Property Use
13 Category with the Improvement Codes. Such correlation between Code Descriptions by
14 Property Use Category on the Fire Rescue Incident Reports and the Improvement
15 Codes is necessary to allocate the historical demand for fire rescue services as reflected
16 by the Fire Rescue Incident Reports for Tax Parcels on the Tax Roll within the Property
17 Use Categories.
18 (D) The Demand Percentage for each Property Use Category was then
19 applied to the Fire Rescue Assessed Costs and the resulting product is the cost
20 allocation of that portion of the Fire Rescue Assessed Costs allocated to each individual
21 Property Use Category.
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1 SECTION 7. PARCEL APPORTIONMENT METHODOLOGY.
2 (A) The apportionment among Tax Parcels of that portion of the Fire Rescue
3 Assessed Costs allocated to each Property Use Category under the Cost Apportionment
4 shall be consistent with the Parcel Apportionment methodology described and
5 determined in Appendix F, which Parcel Apportionment methodology is hereby
6 approved, adopted, and incorporated into this Initial Assessment Resolution by
7 reference.
8 (B) It is hereby acknowledged that the Parcel Apportionment methodology
9 described and determined in Appendix F is to be applied in the calculation of the
10 estimated Fire Rescue Assessment rates established in Section 8 of this Initial
11 Assessment Resolution.
12 SECTION 8. DETERMINATION OF FIRE RESCUE ASSESSED COSTS;
13 ESTABLISHMENT OF INITIAL FIRE RESCUE ASSESSMENTS.
14 (A) The Fire Rescue Assessed Costs to be assessed and apportioned among
15 benefitted parcels pursuant to the Cost Apportionment and the Parcel Apportionment for
16 the Fiscal Year commencing October 1, 2008, is the amount determined in the
17 Estimated Fire Rescue Assessment Rate Schedule, which is attached hereto as
18 Appendix E and incorporated herein by reference. The approval of the Estimated Fire
19 Rescue Assessment Rate Schedule by the adoption of this Initial Assessment
20 Resolution determines the amount of the Fire Rescue Assessed Cost. The remainder of
21 such Fiscal Year budget for fire rescue services, facilities, and programs shall be funded
22 from legally available City revenue other than Fire Rescue Assessment proceeds.
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1 (B) The estimated Fire Rescue Assessments specified in the Estimated Fire
2 Rescue Assessment Rate Schedule are hereby established to fund the specified Fire
3 Rescue Assessed Costs determined to be assessed in the Fiscal Year commencing
4 October 1, 2008. No portion of such Fire Rescue Assessed Cost is attributable to
5 impact fee revenue that funds capital improvements necessitated by new growth or
6 development. Further, no portion of such Fire Rescue Assessed Costs are attributable
7 to the Emergency Medical Services Cost.
8 (C) The estimated Fire Rescue Assessments established in this Initial
9 Assessment Resolution shall be the estimated assessment rates applied by the City
10 Manager in the preparation of the preliminary Assessment Roll for the Fiscal Year
11 commencing October 1, 2008, as provided in Section 9 of this Initial Assessment
12 Resolution.
13 SECTION 9. ASSESSMENT ROLL.
14 (A) The City Manager is hereby directed to prepare, or cause to be prepared, a
15 preliminary Assessment Roll for the Fiscal Year commencing October 1, 2008, in the
16 manner provided in the Ordinance. The Assessment Roll shall include all Tax Parcels
17 within the Property Use Categories. The City Manager shall apportion the estimated
18 Fire Rescue Assessed Cost to be recovered through Fire Rescue Assessments in the
19 manner set forth in this Initial Assessment Resolution.
20 (B) A copy of this Initial Assessment Resolution, documentation related to the
21 estimated amount of the Fire Rescue Assessed Cost to be recovered through the
22 imposition of Fire Rescue Assessments, and the preliminary Assessment Roll shall be
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1 maintained on file in the office of the City Clerk and open to public inspection. The
2 foregoing shall not be construed to require that the preliminary Assessment Roll be in
3 printed form if the amount of the Fire Rescue Assessment for each parcel of property
4 can be determined by the use of a computer terminal available to the public.
5 (C) It is hereby ascertained, determined, and declared that the method of
6 determining the Fire Rescue Assessments for fire rescue services as set forth in this
7 Initial Assessment Resolution is a fair and reasonable method of apportioning the Fire
8 Rescue Assessed Cost among parcels of Assessed Property located within the City.
9 SECTION 10. METHOD OF COLLECTION. It is hereby declared that
10 pursuant to Section 3.01 of the Ordinance that the Fire Rescue Assessments shall be
11 collected and enforced pursuant the Uniform Assessment Collection Act for Fiscal Year
12 2008-2009.
13 SECTION 11. AUTHORIZATION OF PUBLIC HEARING. There is hereby
14 established a public hearing to be held at 6:30 p.m. on September 9, 2008, in the
15 Commission Chambers of City Hall, 100 East Boynton Beach Boulevard, Boynton
16 Beach, Florida, at which time the City Commission will receive and consider any
17 comments on the Fire Rescue Assessments from the public and affected property
18 owners and consider imposing Fire Rescue Assessments.
19 SECTION 12. NOTICE BY PUBLICATION. The City Manager shall publish
20 a notice of the public hearing authorized by Section 11 hereof in the manner and time
21 provided in Section 2.04 of the Ordinance. The notice shall be published no later than
22 August 18, 2008, in substantially the form attached hereto as Appendix G.
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1 SECTION 13. NOTICE BY MAIL. The City Manager shall also provide
2 notice by first class mail to the Owner of each parcel of Assessed Property, as required
3 by Section 2.05 of the Ordinance, in substantially the form attached hereto as Appendix
4 H. Such notices shall be mailed no later than August 18, 2008.
5 SECTION 14. APPLICATION OF ASSESSMENT PROCEEDS. The
6 revenue derived from the City's Fire Rescue Assessments will be utilized for the
7 provision of fire rescue services, facilities, and programs, as reflected by the Fire Rescue
8 Assessed Cost. I n the event there is any fund balance remaining at the end of the Fiscal
9 Year, such balance shall be carried forward and used only to fund fire rescue services,
10 facilities, and programs.
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1 SECTION 15. EFFECTIVE OA TE. This Initial Assessment Resolution shall
2 take effect immediately upon its passage and adoption.
3 PASSED AND ADOPTED this 1 st day of July, 2008.
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5 CITY OF BOYNTON BEACH, FLORIDA
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25 ommissioner - Marlene Ross
26 ATTEST:
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31 t M. Prainito, CMC
32 Clerk
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APPENDIX A
FIRE RESCUE INCIDENT REPORT
TYPE OF SITUATION FOUND CODES
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APPENDIX A
FIRE RESCUE INCIDENT REPORT
TYPE OF SITUATION FOUND CODES
Situation Found Description EMS Type Call
100 Fire, Other N
111 Building Fire N
112 Fires in structures other than in a building N
113 Cooking fire, confined to a container N
116 Fuel burner/boiler malfunction, fire confined N
118 Trash or rubbish fire, contained N
130 Mobile property (vehicle) fire, other N
131 Passenger vehicle fire N
132 Road freight or transport vehicle fire N
134 Water vehicle fire N
137 Camper or RV fire N
140 Natural vegetation fire N
141 Forest, woods or wildland fire N
142 Brush, or brush and grass mixture fire N
143 Grass fire N
150 Outside rubbish fire, other N
151 Outside rubbish, trash or waste fire N
154 Dumpster or other outside trash receptacle fire N
160 Special outside fire, other N
162 Outside equipment fire N
173 Cultivated trees or nursery stock fire N
200 Overpressure rupture, explosion, overheat, other N
220 Overpressure rupture from air or gas, other N
251 Excessive heat, scorch burns with no ignition N
300 Rescue, EMS call, other Y
300N Rescue, EMS call, other, NON-SPECIFIC FPU Y
311 Medical assist, assist EMS crew Y
32 Emergency medical call Y
321 EMS call, excluding vehicle accident with injury Y
322 Vehicle accident with injuries Y
323 Motor vehicle/pedestrian accident (MV Ped) Y
324 Motor Vehicle Accident, No Injuries Y
331 Lock-in (if lock out, use 511) N
341 Search for person on land N
351 Extrication of victim(s) from building/structure N
353 Removal of victim(s) from stalled elevator N
381 Rescue or EMS standby Y
400 Hazardous condition, other N
410 Flammable gas or liquid condition, other N
411 Gasoline or other flammable liquid spill N
412 Gas leak N
413 Oil or other combustible liquid spill N
440 Electrical wiring/equipment problem, other N
441 Heat from short circuit (wiring), defective/worn N
442 Overheated motor N
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Situation Found Description EMS Type Call
443 Light ballast breakdown N
444 Power line down N
445 Arcing, shorted electrical equipment N
460 Accident, potential accident, other N
463 Vehicle accident, general cleanup N
480 Attempted burning, illegal action, other N
500 Service call, other N
510 Person in distress, other N
511 Lock-out N
512 Ring or jewelry removal N
520 Water problem, other N
522 Water or steam leak N
531 Smoke or odor removal N
540 Animal problem, other N
542 Animal rescue N
550 Public service assistance, other N
551 Assist police or other governmental agency N
552 Police matter N
553 Public service N
554 Assist invalid y
555 Defective elevator N
561 Unauthorized buming N
571 Cover assignment, standby, moveup N
600 Good intent call, other N
611 Dispatched & canceled en route N
621 Wrong location N
622 No incident found upon arrival N
641 Vicinity alarm (incident in other location) N
650 Steam, other gas mistaken for smoke, other N
651 Smoke scare, odor of smoke N
652 Steam, vapor, fog or dust thought to be smoke N
653 Barbecue, tar kettle N
661 EMS call, party transported by non-fire agency y
671 Hazmat release investigation wIno hazmat N
700 False alarm or false call, other N
710 Malicious, mischievous false call, other N
711 Municipal alarm system, malicious false alarm N
712 Direct tie to FD, malicious/false alarm N
713 Telephone, malicious false alarm N
714 Central station, malicious false alarm N
715 Local alarm system, malicious false alarm N
721 Bomb scare - no bomb N
730 System malfunction N
731 Sprinkler activation due to malfunction N
733 Smoke detector activation due to malfunction N
734 Heat detector activation due to malfunction N
735 Alarm system sounded due to malfunction N
740 Unintentional transmission of alarm, other N
741 Sprinkler activation, no fire - unintentional N
742 Extinguishing system activation N
743 Smoke detector activation, no fire - unintentional N
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Situation Found Description EMS Type Call
744 Detector activation, no fire - unintentional N
745 Alarm system sounded, no fire - unintentional N
746 Carbon monoxide detector activation, no CO N
813 Wind storm, tornado/hurricane assessment N
814 Lightning strike (no fire) N
900 Special type of incident, other, Dumpster fire N
911 Citizen complaint N
A-3
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APPENDIX B
FIXED PROPERTY USE CODES
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APPENDIX B
FIXED PROPERTY USE CODES
Fixed Property Description Category Assigned
Use'
000 FIXED PROP USE UNDETERMINED NON-SPECIFIC
100 UNKNOWN OTHER NON-SPECIFIC
110 FIXED USE RECREATION, OTHER COMMERCIAL
111 BOWLING ESTABLISHMENT COMMERCIAL
113 AMUSEMENT CENTER COMMERCIAL
116 SWIMMING FACILITY COMMERCIAL
120 VARIABLE USE AMUSEMENT/RECREATION COMMERCIAL
121 BALLROOM,GYMNASIUM COMMERCIAL
122 EXHIBITION HALL COMMERCIAL
123 ARENA/STADIUM COMMERCIAL
124 PLAYGROUND COMMERCIAL
129 AMUSEMENT CENTER INDOOR/OUTDOOR COMMERCIAL
130 PLACES OF WORSHIP,CHURCH,FUNERAL PARLOR INSTITUTIONAL
131 CHURCH/CHAPEL INSTITUTIONAL
134 FUNERAL PARLOR/CHAPEL INSTITUTIONAL
140 CLUBS,OTHER COMMERCIAL
141 ATHLETIC CLUBIYMCA COMMERCIAL
142 CLUB HOUSE COMMERCIAL
144 CASINO, GAMBLING CLUBS COMMERCIAL
150 PUBLIC, GOVT, OTHER INSTITUTIONAL
151 LIBRARY INSTITUTIONAL
160 EATING/DRINKING PLACES COMMERCIAL
161 RESTAURANT COMMERCIAL
162 NIGHTCLUB COMMERCIAL
170 TERMINALS OTHER COMMERCIAL
173 BUS TERMINAL COMMERCIAL
181 PERFORMANCE THEATER COMMERCIAL
183 MOVIE THEATER COMMERCIAL
200 EDUCATIONAL PROPERTY OTHER INSTITUTIONAL
210 SCHOOLS NON-ADULT OTHER INSTITUTIONAL
211 PRE-SCHOOL INSTITUTIONAL
213 ELEMENTARY SCHOOL INSTITUTIONAL
215 HIGH SCHOOL/JR HIGH/MIDDLE SCHOOL INSTITUTIONAL
241 COLLEGE/UNIVERSITY INSTITUTIONAL
254 DAY CARE-IN COMMERCIAL PROPERTY COMMERCIAL
255 DAY CARE-IN RESIDENCE-LICENSED COMMERCIAL
300 HEAL THCARE/DETENTION OTHER INSTITUTIONAL
311 CARE OF THE AGED/NURSING STAFF NURSING HOMES
321 MENTAL RETARDATION/DEVELOPMENT DISABILITY INSTITUTIONAL
FACILITY
322 ALCOHOL/SUBSTANCE ABUSE RECOVERY CENTER INSTITUTIONAL
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Fixed Property Description Category Assigned
Use
323 ASYLUM/MENTAL INSTITUTION INSTITUTIONAL
331 HOSPIT AL-MEDICAUPSYCH IATRIC INSTITUTIONAL
340 CLINICS, OTHER INSTITUTIONAL
341 CLINIC, CLINIC-TYPE INFIRMARY INSTITUTIONAL
342 DOCTOR/DENTIST/SURGEONS OFFICE COMMERCIAL
343 HEMODIALYSIS UNIT INSTITUTIONAL
361 JAIL/PRISON - NOT JUVENILE INSTITUTIONAL
365 POLICE STATION INSTITUTIONAL
400 RESIDENTIAL OTHER RESIDENTIAL
4191 ONE-FAMILY DWELLING RESIDENTIAL
4192 TWO-FAMILY DWELLING RESIDEDNTIAL
429 MUL TI-FAMIL Y DWELLINGS RESIDENTIAL
439 ROOMING, BOARDING, RESIDENTIAL HOTELS RESIDENTIAL
449 HOTELS, MOTELS, INNS, LODGES COMMERCIAL
459 RESIDENTIAL BOARD AND CARE NURSING HOMES
460 DORMITORIES OTHER INSTITUTIONAL
500 MERCANTILE PROPERTIES OTHER COMMERCIAL
511 CONVENIENCE STORE COMMERCIAL
519 FOOD, BEVERAGE SALES, GROCERY STORE COMMERCIAL
529 TEXTILE, WEARING APPAREL SALES COMMERCIAL
539 HOUSEHOLD GOODS SALES, REPAIRS COMMERCIAL
549 SPECIALTY SHOPS COMMERCIAL
557 BARBER, BEAUTY SHOP, PERSONAL SERVICES COMMERCIAL
559 RECREATIONAL, HOBBY,HOME SALES, PET STORE COMMERCIAL
564 SELF-SERVICE LAUNDRYIDRY CLEANING COMMERCIAL
569 PROFESSIONAL SUPPLIES COMMERCIAL
571 SERVICE STATION COMMERCIAL
579 MOTOR VEHICLE, BOAT SALES/SERVICE/REPAIRS COMMERCIAL
580 GENERAL ITEM STORES, OTHER COMMERCIAL
581 DEPARTMENT STORE COMMERCIAL
592 BANK W/FIRST STORY BANKING FACILITY COMMERCIAL
593 MEDICAL, RESEARCH, SCIENTIFIC OFFICE COMMERCIAL
596 POST OFFICE OR MAILING FORMS INSTITUTIONAL
599 BUSINESS OFFICES COMMERCIAL
600 BASIC INDUSTRY, UTILITY. DEFENSE OTHER INDUSTRIALlWAREHOUSE
629 LABORATORIES INDUSTRIALlWAREHOUSE
639 COMMUNICATIONS CENTER INDUSTRIALlWAREHOUSE
642 ELECTRIC TRANSMISSION DISTIB. SYSTEM INDUSTRIALlWAREHOUSE
644 GAS DISTRIBUTION SYSTEM, PIPELINE INDUSTRIALIWAREHOUSE
647 WATER UTILITY INDUSTRIALIWAREHOUSE
648 SANITARY SERVICE INDUSTRIALIWAREHOUSE
700 MANUFACTURING PROPERTY, PROCESSING INDUSTRIALlWAREHOUSE
800 STORAGE PROPERTY OTHER INDUSTRIALIWAREHOUSE
880 VEHICLE STORAGE; OTHER INDUSTRIALIWAREHOUSE
882 GENERAL VEHICLE PARKING GARAGE INDUSTRIALlWAREHOUSE
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Fixed Property Description Category Assigned
Use
888 FIRE STATIONS INSTITUTIONAL
891 GENERAL WAREHOUSE INDUSTRIALlWAREHOUSE
899 RESIDENTIAL OR SELF STORAGE UNITS INDUSTRIALlWAREHOUSE
900 OUTSIDE, SPECIAL PROPERTIES; OTHER NON-SPECIFIC
919 DUMP SANITARY LANDFILL NON-SPECIFIC
921 BRIDGE, TRESTLE NON-SPECIFIC
926 OUTBUILDING, EXCLUDING GARAGE NON-SPECIFIC
931 OPEN LAND, FIELD NOT USED
935 CAMPSITE WITH UTILITIES COMMERCIAL
936 VACANT LOT NOT USED
937 BEACH NON-SPECIFIC
938 GRADED AND CARED FOR PLOTS OF LAND NOT USED
940 WATER AREAS, OTHER NON-SPECIFIC
941 IN OPEN SEA, TIDAL WATERS NON-SPECIFIC
946 LAKE/RIVER/STREAM NON-SPECIFIC
951 RAILROAD RIGHT OF WAY NON-SPECIFIC
952 SWITCH YARD, MARSHALLING YARD NON-SPECIFIC
960 STREET,OTHER NON-SPECIFIC
961 DIVIDED HIGHWAY, HIGHWAY NON-SPECIFIC
962 PAVED PUBLIC STREET, RESIDENTIAL NON-SPECIFIC
963 PAVED PRIVATE STREET, COMMERCIAL NON-SPECIFIC
965 UNCOVERED PARKING AREA NON-SPECIFIC
981 CONSTRUCTION SITE NON-SPECIFIC
983 PIPELINE, POWER LINE RIGHT OF WAY NON-SPECIFIC
984 INDUSTRIAL PLANT YARD INDUSTRIALlWAREHOUSE
UUU UNDETERMINED NON-SPECIFIC
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APPENDIX C
IMPROVEMENT CODES
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APPENOIX C
IMPROVEMENT CODES
BUC BUC Description Category Name
00 GSG - VACANT/BLDG RAZED Not Used
0000 CONDO ONLY LAND Not Used
0100 SFR Residential
0200 SFT-MFG Residential
0300 SFR-ZERO LOT LINE Residential
0400 CONDO Residential
0410 TOWNHOUSE Residential
0420 TIMESHARE Residential
0430 ZERO LOT LINE Residential
0440 TWNHS-VILLA Residential
0450 SFR-C Residential
0460 CONDO COMM Commercial
0460D DOCK CONDOMINIUM Not Used
0500 EXC-ZERO LOT Not Used
0510 CO-OP Residential
060 EFFICIENCY APT Residential
0600 RENTAL UNIT Residential
0700 EXC TWHSENlLLA Residential
0800 MOBILE HOME Residential
0900 EXC-RESIDENT Residential
0909 EXC-LUXRES Residential
1000 CONDO L.RISE Residential
170 DORMITORY Institutional
210 APARTMENTS Residential
220 APARTMENTS LOW RISE Residential
2200 MFR LOW RISE Residential
230 APARTMENTS HIGH RISE Residential
240 APARTMENTS - TO Residential
2500 MFR ROW HOUSE Residential
260 APARTMENTS - SENIOR Residential
2700 DUPLEX Residential
2800 TRIPLEX Residential
2900 QUADRAPLEX Residential
301 SFR CONVERT TO COMM Commercial
340 COMMERCIAL MIXED Not Used
350 RETAIL SINGLE OCC Commercial
351 DRUG STORE FREE Commercial
360 DISCOUNT DEPT S Commercial
362 VETERINARY CLlN Commercial
364 HOME IMPROVEMEN Commercial
365 FURNITURE STORE Commercial
370 DEPARTMENT STORE Commercial
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BUC BUC Description Category Name
371 DOWNTOWN ROW TY Commercial
374 RETAil MULTI OCC Commercial
380 STRIP SHOPPING Commercial
390 COMM SHOPPING CTR Commercial
400 REGIONAL SHPMAl Commercial
410 SUPER REG SHOPM Commercial
420 SUPERMARKET Commercial
430 CONVENIENCE FOOD Commercial
440 HOTEUMOTEl BUS Commercial
450 RESORT HOTEL Commercial
460 HOTEUMOTEl lO Commercial
470 HOTEl- HI RISE Commercial
490 OFFICE BlDG UR Commercial
500 OFFICE H-R 5ST Commercial
520 MEDICAL OFFICE Commercial
530 HOSPITALS Institutional
540 NURSING HOME Nursing Homes
550 BARfTAVERN Commercial
551 COCKTAil lOUNGE Commercial
560 RESTAURANT Commercial
570 FRANCHISE FOOD Commercial
580 BOWLING AllEY Commercial
582 SKATING RINK Commercial
583 HEALTH CLUB Commercial
587 COUNTRY CLUB Commercial
588 PRIVATE CLUB Commercial
589 COUNTRY ClUBIW Commercial
590 ARENA Commercial
591 GYMNASIUM Commercial
593 DOG/HORSE TRACK Commercial
600 AUDITORIUM Commercial
610 CINEMAfTHEATER Commercial
614 RADIOfTV/ PIC S Commercial
620 BANK/MAIN OFFIC Commercial
630 NEIGHBORHOOD BA Commercial
640 SERVICE STATION Commercial
641 SERVICE STATION Commercial
650 CAR WASH - AUTO Commercial
651 CAR WASH - MANU Commercial
652 CAR WASH SERVIC Commercial
660 AUTO SERVICE GA Commercial
662 KWIK lUBE Commercial
665 GARAGE STORAGE I ndustriallWarehouse
670 OFFICEIWAREHOUS Not Used
680 FUNERAL HOME Institutional
690 CLUBHOUSE Institutional
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BUC BUC Description Category Name
691 SOCIAUFRA TERNAL Institutional
695 GUARDHOUSE Commercial
700 COLD STORAGE IndustriallWarehouse
710 RAIUBUS/AIR TE Commercial
712 TELECOMMUNICA TI Commercial
720 PARKING GARAGE IndustriallWarehouse
721 RADIOrrv TRANSM Not Used
730 DAY CARE CENTER Commercial
750 AUTO DEALER/F-S Commercial
800 LIGHT MANUFACTURING IndustriallWarehouse
810 HEAVY MANUFACTURING IndustriallWarehouse
820 WAREHOUSE DISTR IndustriallWarehouse
830 MINI WAREHOUSE IndustriallWarehouse
840 WAREHOUSE STORAGE IndustriallWarehouse
841 WAREHOUSE SINGLE IndustriallWarehouse
850 HANGAR Commercial
860 BARNS Not Used
861 RESIDENTIAL BARN Not Used
870 PREFAB WAREHOUSE IndustriallWarehouse
880 TECHNICAL MANUF I ndustriallWarehouse
900 SCHOOL Institutional
901 COLLEGES / UNIV Institutional
910 RELIGIOUS Institutional
912 LIBRARY Institutional
920 EDUCATION/RELlG Institutional
930 GOVERNMENTAL Institutional
950 POLICE/FIRE STN Institutional
960 CORRECTIONAL Institutional
970 CULTURAL FACILITY Institutional
MHPK GSG - MOBILE HOME PARK Residential
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APPENDIX D
OOR CODES
" I
APPENDIX D
DOR CODES
DOR Dor Desc
0000 VACANT
0100 SINGLE FAMILY
0200 MOBILE HOME
0210 TANGIBLE MOBILE HOME
0300 MUL TIFAMIL Y
0304 MUL TIFAMIL Y CONDO
CONVERSION
0400 CONDOMINIUM
0410 TOWNHOUSENlLLA
0420 TIMESHARE
0430 ZERO LOT LINE
0450 SFR-C
0460 CONDO COMMERCIAL
0469 COMMERCIAL CONDO
0500 MHT COOP
0510 COOPERATIVE
0600 RETIREMENT
0620 LIFE CARE HX
0700 MISC RESIDENCE SFR
0800 MULTIFAMILY < 10 UNITS
1000 VACANT COMMERCIAL
1100 STORES
1200 STORE/OFFICE/RESIDEN TIAL
1300 DEPARTMENT STORE
1400 SUPERMARKET/DRUG
STORE
1500 SHOPPING CENTER
REGIONAL
1600 SHOPPING CENTER CMMITY
1700 OFFICE ONE STORY
1800 OFFICE MULTISTORY
1900 PROF OFFICES
2000 AIRPORT /MARINA
2100 RESTAURANT
2200 RESTAURANT, DRIVE IN
2300 FINANCIAL
2400 INSURANCE
2500 SERVICE SHOPS
2600 SERVICE ST A TION
2700 AUTO SALES
2800 PKG L T / MH PK
2900 WHOLESALER
3000 FLORIST
3100 DRV-IN THEATER
3200 THTR/AUD/CLBHS
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DOR Dor Desc
3300 NIGHT CLUBS
3400 BOWLING ALLEY
3500 TOURIST ATTRAC
3600 CAMPS
3700 RACETRACK
3800 GOLF COURSE
3900 MOTEL
4000 VACANT INDUSTRIAL
4100 LIGHT MFG
4200 HEAVY MFG
4300 LUMBER YARD/MILL
4400 PACKING
4500 BOTTLER
4600 FOOD PROCESSING
4700 MIN PROCESSING
4800 WAREH/DIST TERM
4900 OPEN STORAGE
5000 IMPROVED ARGI
5100 CROP SOIL CLASS 1
5200 CROP SOIL CLASS 2
5300 CROP SOl L CLASS 3
5400 TIMBER SI 90+
5500 TIMBER SI 80-89
5600 TIMBER SI 70-79
5700 TIMBER SI 60-69
5800 TIMBER SI 50-59
5900 TIMBER NOT CLASSED
6000 GRAGSOIL CLASS 1
6100 GRZGSOIL CLASS2
6200 GRZGSOIL CLASS3
6300 GRZGSOI L CLASS4
6400 GRZGSOIL CLASS5
6500 GRZGSOIL CLASS6
6600 ORCHARD GROVES
6700 POUUBEES/FI SH
6800 EQUESTRIAN
6900 ORN/MISC AGRI
7000 VACANT INSTIT
7100 RELIGIOUS
7200 PRV SCHLlCOLL
7300 PRV HOSPITAL
7400 NURSING HOME
7500 ORPHNG/NON-PROF
7600 MORT/CEMETERY
7700 CLB/LDG/UN HALL
7800 SANI/ REST HOME
7900 CULTURAL
8000 DISTRICTS
8100 MILITARY
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DOR Dor Desc
8200 FOREST/PKlREC
8300 PUB CTY SCHOOL
8400 COLLEGE
8500 HOSPITAL
8600 CITY INC NONMUNI
8700 STATE
8800 FEDERAL
8900 MUNICIPAL
9000 LEASEHOLD INT
9100 UTILITY
9200 MING/PETRO/GASLND
9300 SUBSURF RIGHTS
9400 RIW - BUFFER
9500 RIVER/LAKES
9600 SEWGIWASTE LAND
9700 OUTDR REC/PARK LAN D
9800 CENTRALL Y ASSESSED
9900 NON AG
9999 EXEMPT
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APPENDIX E
ESTIMA TED FIRE RESCUE ASSESSMENT RATE SCHEDULE
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APPENOIX E
ESTIMATEO FIRE RESCUE ASSESSMENT RATE SCHEDULE
SECTION E1. DETERMINATION OF FIRE RESCUE ASSESSED COSTS.
The estimated Fire Rescue Assessed Cost to be assessed for the Fiscal Year
commencing October 1, 2008, is $3,851,969.
SECTION E2. ESTIMA TED FIRE RESCUE ASSESSMENTS.
(A) The estimated Fire Rescue Assessments to be assessed and apportioned among
benefitted parcels pursuant to the Cost Apportionment and Parcel Apportionment to
generate the estimated Fire Rescue Assessed Cost for the Fiscal Year commencing
October 1, 2008, are hereby established as follows for the purpose of this Initial
Assessment Resolution:
Property Use Category Rate Per Dwelling Unit
Residential $68.00
Non-Residential Property Use Categories Rate Per Square Foot
Commercial $0.16
I ndustriallWarehouse $0.04
Institutional $0.17
Nursing Home $0.17
(B) No Fire Rescue Assessment shall be imposed upon a parcel of
Government Property or upon the portion of a Building located on a parcel of Institutional
Property whose Building use is wholly exempt from ad valorem taxation under Florida
law.
(C) Any shortfall in the expected Fire Rescue Assessment proceeds due to
any reduction or exemption from payment of the Fire Rescue Assessments required by
law or authorized by the City Commission shall be supplemented by any legally available
funds, or combination of such funds, and shall not be paid for by proceeds or funds
E-1
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derived from the Fire Rescue Assessments. It is the legislative determination of the City
Commission that in the event a court of competent jurisdiction determines any
exemption or reduction by the City Commission 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 and except for such reduction or exemption afforded to such
Tax Parcel by the City Commission.
E-2
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APPENDIX F
PARCEL APPORTIONMENT METHODOLOGY
" I
APPENDIX F
PARCEL APPORTIONMENT METHODOLOGY
The Cost Apportionment to each Property Use Category and to Mixed Use
Property shall be apportioned among the Tax Parcels within each Property Use
Category and to Mixed Use Property Tax Parcels as follows.
SECTION F-1. RESIOENTIAL PROPERTY. The Fire Rescue Assessment
for each Tax Parcel of Residential Property shall be computed by multiplying the
Demand Percentage attributable to each of the residential Property Use Categories by
the Fire Rescue Assessed Costs, dividing such product by the total number of Dwelling
Units shown on the Tax Roll within the City for the residential Property Use Category,
and then multiplying such quotient by the number of Dwelling Units located on such Tax
Parcel.
SECTION F-2. NON-RESIDENTIAL PROPERTY. The Fire Rescue
Assessments for each Building of Non-Residential Property (except Nursing Home
Property) shall be computed as follows:
(A) Respectively, multiply the Fire Rescue Assessed Cost by the Demand
Percentage attributable to each of the non-residential Property Use Categories. The
resulting dollar amounts reflect the portions of the City's fire rescue budget to be
respectively funded from Fire Rescue Assessment revenue derived from each of the
non-residential Property Use Categories.
(B) Separate each Building in each of the non-residential Property Use
Categories into the appropriate non-residential Property Use Category for that Building.
(C) For each non-residential Property Use Category, add the Building square
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footage of all the Buildings in each non-residential Property Use Category. All Buildings
with a number of square feet exceeding 77,001 will be included in the calculation at
77,001 square feet. This sum reflects an aggregate square footage area for each non-
residential Property Use Category to be used by the City in the computation of Fire
Rescue Assessments.
(D) Divide the product of subsection (A) of this Section relative to each of the
non-residential Property Use Categories by the sum of the square foot allocations for
each non-residential Property Use Category described in subsection (C) of this Section.
The resulting quotient expresses a dollar amount per square foot of improved area ("the
square foot rate") to be used in computing Fire Rescue Assessments on each of the
respective non-residential Property Use Categories.
(E) For each of the non-residential Property Use Categories, other than
Nursing Home Property, multiply the applicable square foot rate calculated under
subsection (D) of this Section by the number of square feet, up to 77,001 square feet, for
each Building in the non-residential Property Use Categories. The resulting product for
each Building expresses the amount of Fire Rescue Assessments to be imposed on
each Building of Non-Residential Property.
SECTION F-3. NURSING HOME PROPERTY. Notwithstanding the
procedure in Section F-2 for Non-Residential Property, the Fire Rescue Assessments for
each Building of Nursing Home Property shall be computed as follows:
(A) For Nursing Home Property, multiply the square foot rate determined in
subsection F-2 of this Section for Institutional Property by the number of square feet, up
to 77,001square feet, for each Building of Nursing Home Property. Such amount shall
F-2
. . I
be the amount of the Fire Rescue Assessments imposed upon each Building of Nursing
Home Property.
(B) Multiply the amount directed to be imposed as Fire Rescue Assessments
on Nursing Home Property in subsection(A) ofthis Section by the total square footage of
Buildings related to Nursing Home Property as provided in subsection F-2(C). The
resulting product represents the aggregate revenue to be derived from Fire Rescue
Assessments imposed upon Nursing Home Property.
(C) The remaining portion of the City's fire rescue budget otherwise
attributable to Nursing Home Property, and not funded through Fire Rescue
Assessments imposed upon Nursing Home Property, shall be funded from legally
available City revenue other than Fire Rescue Assessment proceeds.
SECTION F-4. MIXED USE PROPERTY. The Fire Rescue Assessments for
each Tax Parcel classified in two or more Property Use Categories shall be the sum of
the Fire Rescue Assessments computed for each Property Use Category.
F-3
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APPENDIX G
FORM OF NOTICE TO BE PUBLISHED
. . I
To Be Published by August 18, 2008
NOTICE OF HEARING TO IMPOSE 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 the imposition of annual fire rescue special
assessments for the provision of fire rescue services within the municipal boundaries of
the City of Boynton Beach.
The hearing will be held at 6:30 p.m. on September 9, 2008, in the 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 the City Clerk's Office at (561)742-6013, at least three 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 proposed
fire rescue assessment schedules for Fiscal Year 2008-2009 and future fiscal years are
as follows:
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I
Property Use Category Rate Per Dwelling Unit
Residential $68.00
Non-Residential Property Use Categories Rate Per Square Foot
Commercial $0.16
Industrial/Warehouse $0.04
Institutional $0.17
Nursing Home $0.17
Copies of the Fire Rescue Assessment Ordinance, the Initial Assessment
Resolution and the preliminary Assessment Roll are available for inspection at the City
Clerk's office in City Hall, located at 100 East Boynton Beach Boulevard, Boynton
Beach, Florida.
The fire rescue non-ad valorem assessment will be collected on the ad valorem
tax bill to be mailed in November 2008. 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.
[INSERT MAP OF THE CITY OF BOYNTON BEACH]
CITY COMMISSION
CITY OF BOYNTON BEACH, FLORIDA
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APPENDIX H
FORM OF NOTICE TO BE MAILED
. . I
APPENDIX H
FORM OF NOTICE TO BE MAILED
* * * * * NOTICE TO PROPERTY OWNER * * * * *
City of Boynton Beach
100 East Boynton Beach Blvd. CITY OF BOYNTON BEACH, FLORIDA
Boynton Beach, Florida 33425-0310 NOTICE OF HEARING TO IMPOSE AND PROVIDE FOR
COLLECTION OF FIRE RESCUE NON-AD VALOREM
ASSESSMENTS
NOTICE DATE: AUGUST 18, 2008
Owner Name
Address Tax Parcel #
City, State Zip Legal Description:
As required by Section 197.3632, Florida Statutes, and City Ordinance No. 2008-
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 for the fiscal year October 1,
2008 - September 30,2009. The City has levied a fire rescue special assessment since 2001
pursuant to Ordinance No. 01-34, as amended, which Ordinance sunsets on September 30,
2008. The City has adopted Ordinance No. 08-_ to provide for reenactment of the fire rescue
special assessment within the City commencing with the 2008-2009 Fiscal Vear. The purpose of
this assessment is to fund fire rescue services benefitting improved property located within the
City of Boynton Beach. The total annual fire rescue assessment revenue to be collected within
the City of Boynton Beach is estimated to be $3,851 ,969. The annual fire rescue assessment is
based on the classification of each parcel of property and number of billing units contained
therein.
The above parcel is classified as
The total number and types of billing units on the above parcel is
The maximum annual fire rescue assessment that can be imposed without further notice for
Fiscal Vear 2008-09 and future fiscal years is $ for the above parcel.
A public hearing will be held at 6:30 p.m. on September 9, 2008, in the City Commission
Chambers, City Hall, 100 East Boynton Beach Boulevard, Boynton Beach, Florida for the
purpose of receiving public comment on the proposed assessments. Vou 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 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
H-1
I
proceeding should contact the City Clerk's office at (561 )742-6013, at least three 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, the Initial Assessment Resolution and the
preliminary assessment roll are available for inspection at the City Clerk's office in City Hall.
located at 100 East Boynton Beach Boulevard, Boynton Beach, Florida.
Pursuant to Chapter 92-264, Laws of Florida, as amended by Chapter 2003-348, Laws of
Florida, a special act relating to the County. notice of the fire rescue assessment imposed by the
City shall also be included by the Property Appraiser as part of the notice of proposed property
taxes under Section 200.069, Florida Statutes, the truth-in-millage notification.
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. Failure to pay the assessments will cause a tax certificate to be issued against the
property which may result in a loss of title.
Ifthere is a mistake on this notice, it will be corrected. If you have any questions regarding your
fire rescue service assessment, please contact the Finance Department at (561)732-6310,
Monday through Friday between 9:00 a.m. and 5:00 p.m.
* * * * * THIS IS NOT A BILL * * * * *
H-2