08-017
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1 ORDINANCE NO. ,08- 0 I,
2
3 AN ORDINANCE OF THE CITY COMMISSION OF THE
4 CITY OF BOYNTON BEACH, FLORIDA; RELATING TO
5 THE PROVISION OF FIRE RESCUE SERVICES,
6 FACILITIES, AND PROGRAMS THROUGHOUT THE
7 INCORPORA TED AREAS OF BOYNTON BEACH,
8 FLORIDA; AUTHORIZING THE IMPOSITION AND
9 COLLECTION OF FIRE RESCUE ASSESSMENTS
10 AGAINST PROPERTY; PROVIDING CERTAIN
11 DEFINITIONS INCLUDING A DEFINITION FOR THE
12 TERM "FIRE RESCUE ASSESSMENT"; ESTABLISHING
13 A PROCEDURE FOR IMPOSING FIRE RESCUE
14 ASSESSMENTS; PROVIDING THAT FIRE RESCUE
15 ASSESSMENTS CONSTITUTE A LIEN ON ASSESSED
16 PROPERTY UPON ADOPTION OF ASSESSMENT ROLL;
17 PROVIDING THAT THE LIEN FOR A FIRE RESCUE
18 ASSESSMENT COLLECTED PURSUANT TO SECTIONS
19 197.3632 AND 197.3635, FLORIDA STATUTES, UPON
20 PERFECTION SHALL A TT ACH TO THE PROPERTY ON
21 THE PRIOR JANUARY 1, THE LIEN DATE FOR AD
22 VALOREM TAXES; PROVIDING THAT A PERFECTED
23 LIEN SHALL BE EQUAL IN RANK AND DIGNITY WITH
24 THE LIENS OF ALL STATE, COUNTY, DISTRICT, OR
25 MUNICIPAL TAXES AND ASSESSMENTS AND
26 SUPERIOR IN DIGNITY TO ALL OTHER PRIOR LIENS,
27 MORTGAGES, TITLES, AND CLAIMS; AUTHORIZING
28 THE IMPOSITION OF INTERIM ASSESSMENTS;
29 PROVIDING AUTHORIZATION FOR EXEMPTIONS;
30 PROVIDING A PROCEDURE FOR THE COLLECTION OF
31 FIRE RESCUE ASSESSMENTS; PROVIDING A
32 MECHANISM FOR THE IMPOSITION OF
33 ASSESSMENTS ON GOVERNMENT PROPERTY;
34 PROVIDING FOR SEVERABILITY; AND PROVIDING AN
35 EFFECTIVE DATE.
36
37 BE IT ORDAINED BY THE CITY COMMISSION OF THE CITY OF BOYNTON
38 EACH, FLORIDA:
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1
2 ARTICLE I
3 INTRODUCTION
4 SECTION 1.01. DEFINITIONS. As used in this Ordinance, the following
5 words and terms shall have the following meanings, unless the context clearly
6 otherwise requires:
7 "Annual Rate Resolution" means the resolution described in Section 2.08
8 hereof, establishing the rate at which a Fire Rescue Assessment for a specific Fiscal
9 Year will be computed. The Final Assessment Resolution shall constitute the Annual
10 Rate Resolution for the initial Fiscal Year in which a Fire Rescue Assessment is
11 imposed or reimposed.
12 "Assessed Property" means all parcels of land included on the Assessment
13 Roll that receive a special benefit from the delivery of the fire rescue services,
14 programs or facilities identified in the Initial Assessment Resolution or a subsequent
15 Preliminary Rate Resolution.
16 "Assessment Roll" means the special assessment roll relating to a Fire
17 escue Assessment approved by a Final Assessment Resolution pursuant to Section
18 .06 hereof or an Annual Rate Resolution pursuant to Section 2.08 hereof.
19 "Building" means any structure, whether temporary or permanent, built for
20 upport, shelter or enclosure of persons, chattel, or property of any kind, including
21 obile homes. This term shall include the use of land in which lot or spaces are
22 ffered for use, rent or lease for the placement of mobile homes, travel trailers, or the
23 ike for residential purposes.
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1 "Certificate of Occupancy" means the written certification issued by the City
2 that a Building is ready for occupancy for its intended use. For the purposes of this
3 Ordinance, a set up or tie down permit or its equivalent issued for a mobile home shall
4 be considered a Certificate of Occupancy.
5 "City" means the City of Boynton Beach, Florida.
6 "City Clerk" means the Clerk of the City Commission.
7 "City Commission" means the City Commission of the City of Boynton Beach,
8 Florida.
9 "City Manager" means the chief administrative officer of the City, designated
10 by the City Commission to be responsible for coordinating Fire Rescue Assessments
11 or such person's designee.
12 "County" means Palm Beach County, Florida.
13 "Final Assessment Resolution" means the resolution described in Section
14 2.06 hereof which shall confirm, modify, or repeal the Initial Assessment Resolution
15 nd which shall be the final proceeding for the initial imposition of Fire Rescue
16 ssessments.
17 "Fire Rescue Assessment" means a special assessment lawfully imposed by
18 he City Commission against Assessed Property to fund all or any portion of the cost of
19 he provision of fire rescue services, facilities, or programs providing a special benefit
20 o property as a consequence of possessing a logical relationship to the value, use, or
21 haracteristics of the Assessed Property.
22 "Fire Rescue Assessed Cost" means the amount determined by the City
23 ommission to be assessed in any Fiscal Year to fund all or any portion of the cost of
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1 the provision of fire rescue services, facilities, or programs which provide a special
2 benefit to Assessed Property, and shall include, but not be limited to, the following
3 components: (A) the cost of physical construction, reconstruction or completion of any
4 required facility or improvement; (B) the costs incurred in any required acquisition or
5 purchase; (C) the cost of all labor, materials, machinery, and equipment; (0) the cost
6 of fuel, parts, supplies, maintenance, repairs, and utilities; (E) the cost of computer
7 services, data processing, and communications; (F) the cost of all lands and interest
8 therein, leases, property rights, easements, and franchises of any nature whatsoever;
9 (G) the cost of any indemnity or surety bonds and premiums for insurance; (H) the cost
10 of salaries, volunteer pay, workers' compensation insurance, or other employment
11 benefits; (I) the cost of uniforms, training, travel, and per diem; (J) the cost of
12 construction plans and specifications, surveys and estimates of costs; (K) the cost of
13 engineering, financial, legal, and other professional services; (L) the costs of
14 compliance with any contracts or agreements entered into by the City to provide fire
15 rescue services; (M) all costs associated with the structure, implementation, collection,
16 nd enforcement of the Fire Rescue Assessments, including any service charges of
17 he Tax Collector, or Property Appraiser and amounts necessary to off-set discounts
18 eceived for early payment of Fire Rescue Assessments pursuant to the Uniform
19 ssessment Collection Act or for early payment of Fire Rescue Assessments collected
20 ursuant to Section 3.02 herein; (N) all other costs and expenses necessary or
21 ncidental to the acquisition, provision, or construction of fire rescue services, facilities,
22 r programs, and such other expenses as may be necessary or incidental to any
23 elated financing authorized by the City Commission by subsequent resolution; (0) a
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1 reasonable amount for contingency and anticipated delinquencies and uncollectible
2 Fire Rescue Assessments; and (P) reimbursement to the City or any other Person for
3 I any moneys advanced for any costs incurred by the City or such Person in connection
4 with any of the foregoing components of Fire Rescue Assessed Cost. In the event the
5 City also imposes an impact fee upon new growth or development for fire rescue
6 related capital improvements, the Fire Rescue Assessed Cost shall not include costs
7 attributable to capital improvements necessitated by new growth or development that
8 will be paid by such impact fees. The Fire Rescue Assessed Cost shall also not
9 include costs for the provision of emergency medical services by the City.
10 "Fiscal Year" means that period commencing October 1st of each year and
11 continuing through the next succeeding September 30th, or such other period as may
12 be prescribed by law as the fiscal year for the City.
13 "Government Property" means property owned by the United States of
14 merica or any agency thereof, a sovereign state or nation, the State of Florida or any
15 gency thereof, a county, a special district or a municipal corporation.
16 "Initial Assessment Resolution" means the resolution described In
17 ection 2.02 hereof which shall be the initial proceeding for the identification of the
18 ire Rescue Assessed Cost for which an assessment is to be made and for the
19 mposition of a Fire Rescue Assessment.
20 "Maximum Assessment Rate" means the highest rate of a Fire Rescue
21 ssessment noticed pursuant to Section 2.04 and Section 2.05(0) herein and
22 stablished by the City Commission in an Initial Assessment Resolution or Preliminary
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1 Rate Resolution and confirmed in the Final Assessment Resolution or Annual Rate
2 Resolution.
3 "Ordinance" means this Fire Rescue Assessment Ordinance.
4 "Owner" shall mean the Person reflected as the owner of Assessed Property
5 on the Tax Roll.
6 "Person" means any individual, partnership, firm, organization, corporation,
7 association, or any other legal entity, whether singular or plural, masculine or feminine,
8 as the context may require.
9 "Preliminary Rate Resolution" means the resolution described in Section 2.08
10 hereof initiating the annual process for updating the Assessment Roll and directing the
11 reimposition of Fire Rescue Assessments pursuant to an Annual Rate Resolution.
12 "Property Appraiser" means the Palm Beach County Property Appraiser.
13 "Tax Collector" means the Palm Beach County Tax Collector.
14 "Tax Roll" means the real property ad valorem tax assessment roll maintained
15 y the Property Appraiser for the purpose of the levy and collection of ad valorem
16 axes.
17 "Uniform Assessment Collection Act" means sections 197.3632 and
18 97.3635, Florida Statutes, or any successor statutes authorizing the collection of non-
19 d valorem assessments on the same bill as ad valorem taxes, and any applicable
20 egulations promulgated thereunder.
21 SECTION 1.02. INTERPRETATION. Unless the context indicates
22 therwise, words importing the singular number include the plural number, and vice
23 ersa; the terms "hereof," "hereby," "herein," "hereto," "hereunder" and similar terms
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1 refer to this Ordinance; and the term "hereafter" means after, and the term "heretofore"
2 means before, the effective date of this Ordinance. Words of any gender include the
3 correlative words of the other genders, unless the sense indicates otherwise.
4 SECTION 1.03. GENERAL FINDINGS. It is hereby ascertained,
5 determined, and declared that:
6 (A) Pursuant to Article VIII, section 2(b), Florida Constitution, and sections
7 166.021 and 166.041, Florida Statutes, the City Commission has all powers of local
8 self-government to perform municipal functions and to render municipal services in a
9 manner not inconsistent with law, and such power may be exercised by the enactment
10 of City ordinances.
11 (B) The City Commission may exercise any governmental, corporate, or
12 proprietary power for a municipal purpose except when expressly prohibited by law,
13 nd the City Commission may legislate on any subject matter on which the Florida
14 egislature may act, except those subjects described in (a), (b), (c), and (d) of section
15 66.021 (3), Florida Statutes. The subject matter of paragraphs (a), (b), (c), and (d) of
16 ection 166.021 (3), Florida Statutes, are not relevant to the imposition of assessments
17 elated to fire rescue services, facilities or programs of the City.
18 (C) The purpose of this Ordinance is to (1) provide procedures and
19 tandards for the imposition of citywide Fire Rescue Assessments under the general
20 ome rule powers of a municipality to impose special assessments; (2) authorize a
21 rocedure for the funding of fire rescue services, facilities, or programs providing
22 pecial benefits to property within the City; and (3) legislatively determine the special
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1 benefit provided to Assessed Property from the provision of the City's consolidated fire
2 rescue services.
3 (0) The annual Fire Rescue Assessments, to be imposed using the
4 Iprocedures provided in this Ordinance, shall constitute non-ad valorem assessments
5 within the meaning and intent of the Uniform Assessment Collection Act.
6 (E) The Fire Rescue Assessments to be imposed using the procedures
7 provided in this Ordinance are imposed by the City Commission, not the Palm Beach
8 County Board of County Commissioners, the Property Appraiser or the Tax Collector.
9 The duties of the Property Appraiser and Tax Collector under the provisions of this
10 Ordinance and the Uniform Assessment Collection Act are ministerial.
11 SECTION 1.04. LEGISLA TIVE DETERMINATIONS OF SPECIAL
12 BENEFIT. It is hereby ascertained and declared that the fire rescue services,
13 acilities, and programs provide a special benefit to property because fire rescue
14 ervices possess a logical relationship to the use and enjoyment of improved property
15 y: (1) protecting the value and integrity of the improvements and structures through
16 he provision of available fire rescue services; (2) protecting the life and safety of
17 ntended occupants in the use and enjoyment of property; (3) lowering the cost of fire
18 nsurance by the presence of a professional and comprehensive fire rescue program
19 ithin the City; and (4) containing the spread of fire incidents occurring on vacant
20 roperty with the potential to spread and endanger the structures and occupants of
21 mproved property.
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1 ARTICLE II
2 ANNUAL FIRE RESCUE ASSESSMENTS
3 SECTION 2.01. GENERAL AUTHORITY.
4 (A) The City Commission is hereby authorized to impose an annual Fire
5 Rescue Assessment to fund all or any portion of the Fire Rescue Assessed Cost upon
6 benefitted property at a rate of assessment based on the special benefit accruing to
7 such property from the City's provision of fire rescue services, facilities, or programs.
8 II Fire Rescue Assessments shall be imposed in conformity with the procedures set
9 orth in this Article II.
10 (B) The amount of the Fire Rescue Assessment imposed in a Fiscal Year
11 gainst a parcel of Assessed Property shall be determined pursuant to an
12 pportionment methodology based upon a classification of property designed to
13 rovide a fair and reasonable apportionment of the Fire Rescue Assessed Cost among
14 roperties on a basis reasonably related to the special benefit provided by fire rescue
15 ervices, facilities, or programs funded with assessment proceeds.
16 (C) Nothing contained in this Ordinance shall be construed to require the
17 mposition of Fire Rescue Assessments against Government Property.
18 SECTION 2.02. INITIAL PROCEEDINGS. The initial proceeding for the
19 mposition of a Fire Rescue Assessment shall be the adoption of an Initial Assessment
20 esolution by the City Commission, (1) containing a brief and general description of
21 he fire rescue services, facilities, or programs to be provided, (2) determining the Fire
22 escue Assessed Cost to be assessed, (3) describing the method of apportioning the
23 ire Rescue Assessed Cost and the computation of the Fire Rescue Assessment for
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1 specific properties, (4) establishing an estimated assessment rate for the upcoming
2 I Fiscal Year, (5) establishing a Maximum Assessment Rate, if desired by the City
3 Commission, and (6) directing the City Manager to (a) prepare the initial Assessment
4 Roll, as required by Section 2.03 hereof, (b) publish the notice required by Section
5 2.04 hereof, and (c) mail the notice required by Section 2.05 hereof using information
6 then available from the Tax Roll.
7 SECTION 2.03. INITIAL ASSESSMENT ROLL.
8 (A) The City Manager shall prepare, or direct the preparation of, the initial
9 Assessment Roll, which shall contain the following:
10 (1 ) A summary description of all Assessed Property conforming to the
11 description contained on the Tax Roll.
12 (2) The name of the Owner of the Assessed Property.
13 (3) The amount of the Fire Rescue Assessment to be imposed against each
14 such parcel of Assessed Property.
15 (B) The initial Assessment Roll shall be retained by the City Manager and
16 hall be open to public inspection. The foregoing shall not be construed to require that
17 he Assessment Roll be in printed form if the amount of the Fire Rescue Assessment
18 or each parcel of property can be determined by use of a computer terminal available
19 o the public.
20 SECTION 2.04. NOTICE BY PUBLICATION.
21 (A) Upon completion of the initial Assessment Roll, the City Manager shall
22 ublish, or direct the publication of, once in a newspaper of general circulation within
23 he City a notice stating that at a meeting of the City Commission on a certain day and
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1 hour, not earlier than 20 calendar days from such publication, which meeting shall be a
2 i regular, adjourned, or special meeting, the City Commission will hear objections of all
3 interested persons to the Final Assessment Resolution which shall establish the rate of
4 assessment and approve the aforementioned initial Assessment Roll.
5 (B) The published notice shall conform to the requirements set forth in the
6 Uniform Assessment Collection Act. Such notice shall include (1) a geographic
7 depiction of the property subject to the Fire Rescue Assessment; (2) a brief and
8 general description of the fire rescue services, facilities, or programs to be provided;
9 (3) the rate of assessment including a Maximum Assessment Rate in the event one
10 was adopted; (4) the procedure for objecting provided in Section 2.06 hereof; (5) the
11 method by which the Fire Rescue Assessment will be collected; and (6) a statement
12 that the Initial Assessment Roll is available for inspection at the office of the City Clerk
13 and all interested persons may ascertain the amount to be assessed against a parcel
14 of Assessed Property at the office of the City Clerk.
15 SECTION 2.05. NOTICE BY MAIL.
16 (A) In addition to the published notice required by Section 2.04, the City
17 Manager shall provide notice, or direct the provision of notice, of the proposed Fire
18 escue Assessment by first class mail to the Owner of each parcel of property (except
19 overnment Property) subject to the Fire Rescue Assessment.
20 (B) Pursuant to Chapter 92-264, Laws of Florida, as amended by Chapter
21 003-348, Laws of Florida (collectively, the "Special Act"), a special act relating to the
22 ounty, notice of the Fire Rescue Assessment for each Tax Parcel shall be included
23 y the Property Appraiser as part of the notice of proposed property taxes under
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1 Section 200.069, Florida Statutes, the truth-in-millage notification ("TRIM Notice").
2 I The City Manager shall provide to the Property Appraiser, no later than August 1 of
3 each year, the Fire Rescue Assessment rate expressed in dollars and cents per billing
4 unit, the associated Fire Rescue Assessment amount, and the purpose of the Fire
5 Rescue Assessment. The Property Appraiser shall include notice of the Fire Rescue
6 Assessment in TRIM Notice in the manner directed by the Special Act. The TRIM
7 Notice shall be mailed at least 20 calendar days prior to the public hearing to each
8 Owner at such address as is shown on the Tax Roll.
9 (C) Pursuant to the Special Act, inclusion of the Fire Rescue Assessment in
10 the TRIM Notice shall constitute satisfaction of any notice or mailing required under
11 Section 197.3632(4)(b), Florida Statutes, unless one of the following circumstances
12 apply:
13 (1 ) The Fire Rescue Assessment is being levied for the first time;
14 (2) The City's boundaries have changed, unless all newly affected
15 roperty owners have provided written consent for imposition of the Fire Rescue
16 ssessment to the City Commission;
17 (3) There is a change in the purpose of the Fire Rescue Assessment
18 r the use of the revenue from the Fire Rescue Assessment; or
19 (4) The Fire Rescue Assessment rate is increased beyond the
20 aximum Assessment Rate authorized by law or judicial decree at the time of initial
21 mposition.
22 (0) In the event one of the circumstances listed in Paragraph (C) above
23 pply, the City shall provide additional notice by first class mail to the Owner of each
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1 parcel of Assessed Property as required by Section 197.3632(4)(b). Such notice shall
2 include (1) the purpose of the Fire Rescue Assessment; (2) the rate of assessment to
3 be levied against each parcel of property, including a Maximum Assessment Rate in
4 the event one was adopted; (3) the unit of measurement applied to determine the Fire
5 Rescue Assessment; (4) the number of such units contained in each parcel of
6 property; (5) the total revenue to be collected by the City from the Fire Rescue
7 Assessment; (6) a statement that failure to pay the Fire Rescue Assessment will cause
8 a tax certificate to be issued against the property or foreclosure proceedings to be
9 instituted, either of which may result in a loss of title to the property; (7) a statement
10 that all affected Owners have a right to appear at the hearing and to file written
11 objections with the City Commission within 20 days of the notice; and (8) the date,
12 time, and place of the hearing.
13 (E) The mailed notice required pursuant to Paragraph (0) shall conform to
14 he requirements set forth in the Uniform Assessment Collection Act. Such notice
15 hall be mailed at least 20 calendar days prior to the hearing to each Owner at such
16 ddress as is shown on the Tax Roll. Notice shall be deemed mailed upon delivery
17 hereof to the possession of the United States Postal Service. The City Manager may
18 rovide proof of such notice by affidavit. Failure of the Owner to receive such notice
19 ue to mistake or inadvertence shall not affect the validity of the Assessment Roll nor
20 elease or discharge any obligation for payment of a Fire Rescue Assessment
21 mposed by the City Commission pursuant to this Ordinance.
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1 (F) A change in the Fire Rescue Assessment rate which does not increase
2 the assessment beyond the Maximum Assessment Rate shall not require the mailing
3 lof a notice other than the TRIM Notice.
4 SECTION 2.06. ADOPTION OF FINAL ASSESSMENT
5 RESOLUTION.
6 (A) At the public hearing as noticed pursuant to Sections 2.04 and 2.05
7 hereof, or to which an adjournment or continuance may be taken by the City
8 Commission, the City Commission shall receive any oral or written objections of
9 interested persons and may then, or at any subsequent meeting of the City
10 Commission adopt the Final Assessment Resolution which shall (1) confirm, modify, or
11 repeal the Initial Assessment Resolution with such amendments, if any, as may be
12 deemed appropriate by the City Commission; (2) establish the rate of assessment to
13 be imposed in the upcoming Fiscal Year; (3) establish a Maximum Assessment Rate
14 hat may be imposed in the event such rate was adopted; (4) approve the initial
15 ssessment Roll, with such amendments as it deems just and right; and (5) determine
16 he method of collection.
17 (B) The adoption of the Final Assessment Resolution by the City
18 ommission shall constitute a legislative determination that all parcels assessed
19 erive a special benefit from the fire rescue services, facilities, or programs to be
20 rovided or constructed and a legislative determination that the Fire Rescue
21 ssessments are fairly and reasonably apportioned among the properties that receive
22 he special benefit.
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1 (C) All written objections to the Final Assessment Resolution shall be filed
2 i with the City Manager at or before the time or adjourned time of such hearing. The
3 Final Assessment Resolution shall constitute the Annual Rate Resolution for the initial
4 Fiscal Year in which Fire Rescue Assessments are imposed or reimposed hereunder.
5 SECTION 2.07. EFFECT OF FINAL ASSESSMENT RESOLUTION. The
6 Fire Rescue Assessments for the initial Fiscal Year shall be established upon adoption
7 of the Final Assessment Resolution. The adoption of the Final Assessment Resolution
8 shall be the final adjudication of the issues presented (including, but not limited to, the
9 determination of special benefit and fair apportionment to the Assessed Property; the
10 method of apportionment and assessment; the initial rate of assessment; the
11 Maximum Assessment Rate, if any; the initial Assessment Roll; and the levy and lien
12 of the Fire Rescue Assessments), unless proper steps shall be initiated in a court of
13 competent jurisdiction to secure relief within 20 days from the date of the City
14 Commission action on the Final Assessment Resolution. The initial Assessment Roll,
15 s approved by the Final Assessment Resolution, shall be delivered to the Tax
16 ollector, as required by the Uniform Assessment Collection Act, or if the alternative
17 ethod described in Section 3.02 hereof is used to collect the Fire Rescue
18 ssessments, such other official as the City Commission by resolution shall designate.
19 SECTION 2.08. ANNUAL ADOPTION PROCEDURES.
20 (A) Annually, during the budget adoption process, the City Commission shall
21 etermine whether to impose the Fire Rescue Assessment for the upcoming Fiscal
22 ear. If the City Commission elects to reimpose the Fire Rescue Assessment, the
23 rocedures in this Section 2.08 shall apply.
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1 (B) The initial proceedings for the reimposition of an annual Fire Rescue
2 Assessment shall be the adoption of a Preliminary Rate Resolution by the City
3 Commission (1) containing a brief and general description of the fire rescue services,
4 facilities, or programs to be provided; (2) determining the Fire Rescue Assessed Cost
5 to be assessed for the upcoming Fiscal Year; (3) establishing the estimated
6 assessment rate for the upcoming Fiscal Year; (4) establishing or increasing a
7 Maximum Assessment Rate, if desired by the City Commission; (5) authorizing the
8 date, time, and place of a public hearing to receive and consider comments from the
9 public and consider the adoption of the Annual Rate Resolution for the upcoming
10 Fiscal Year; and (6) directing the City Manager to (a) update the Assessment Roll, (b)
11 provide notice by publication and first class mail to affected Owners in the event
12 circumstances described in subsection (F) of this Section so require, and (c) directing
13 and authorizing any supplemental or additional notice deemed proper, necessary or
14 convenient by the City.
15 (C) At the public hearing established in the Preliminary Rate Resolution or to
16 hich an adjournment or continuance may be taken by the City Commission, the City
17 ommission shall receive any oral or written objections of interested persons and may
18 hen, or at any subsequent meeting of the City Commission, adopt the Annual Rate
19 esolution, which shall (1) establish the rate of assessment to be imposed in the
20 pcoming Fiscal Year and (2) approve the Assessment Roll for the upcoming Fiscal
21 ear with such adjustments as the City Commission deems just and right. The
22 ssessment Roll shall be prepared in accordance with the method of apportionment
23 et forth in the Initial Assessment Resolution, or any subsequent Preliminary Rate
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1 Resolution, together with modifications, if any, that are provided and confirmed in the
2 Final Assessment Resolution or any subsequent Annual Rate Resolution.
3 (0) Nothing herein shall preclude the City Commission from providing annual
4 notification to all Owners of Assessed Property in the manner provided in Sections
5 2.04 and/or 2.05 hereof or any other method as provided by law.
6 (E) The City Commission may establish or increase a Maximum Assessment
7 Rate in an Initial Assessment Resolution or Preliminary Rate Resolution and confirm
8 such Maximum Assessment Rate in the Annual Rate Resolution in the event notice of
9 such Maximum Rate Assessment has been included in the notices required by Section
10 2.04 and/or 2.05 hereof.
11 (F) In the event (1) the proposed Fire Rescue Assessment for any Fiscal
12 ear exceeds the rates of assessment adopted by the City Commission including a
13 Maximum Assessment Rate, if any, that were listed in the notices previously provided
14 o the Owners of Assessed Property pursuant to Sections 2.04 and 2.05 hereof, (2) the
15 urpose for which the Fire Rescue Assessment is imposed or the use of the revenue
16 rom the Fire Rescue Assessment is substantially changed from that represented by
17 otice previously provided to the Owners of Assessed Property pursuant to Sections
18 .04 and 2.05 hereof, (3) Assessed Property is reclassified or the method of
19 pportionment is revised or altered resulting in an increased Fire Rescue Assessment
20 rom that represented by notice previously provided to the Owners of Assessed
21 roperty pursuant to Sections 2.04 and 2.05 hereof, or (4) an Assessment Roll
22 ontains Assessed Property that was not included on the Assessment Roll approved
23 or the prior Fiscal Year, notice shall be provided by publication and first class mail to
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1 the Owners of such Assessed Property as provided by law. Such notice shall
2 substantially conform with the notice requirements set forth in Sections 2.04 and 2.05
3 hereof and inform the Owner of the date, time, and place for the adoption of the
4 Annual Rate Resolution. The failure of the Owner to receive such notice due to
5 mistake or inadvertence, shall not affect the validity of the Assessment Roll nor
6 release or discharge any obligation for payment of a Fire Rescue Assessment
7 imposed by the City Commission pursuant to this Ordinance.
8 (G) As to any Assessed Property not included on an Assessment Roll
9 approved by the adoption of the Final Assessment Resolution or a prior year's Annual
10 Rate Resolution, the adoption of the succeeding Annual Rate Resolution shall be the
11 final adjudication of the issues presented as to such Assessed Property (including, but
12 not limited to, the determination of special benefit and fair apportionment to the
13 ssessed Property, the method of apportionment and assessment, the rate of
14 assessment, the establishment or increase of a Maximum Assessment Rate, the
15 ssessment Roll, and the levy and lien of the Fire Rescue Assessments), unless
16 roper steps shall be initiated in a court of competent jurisdiction to secure relief within
17 o days from the date of the City Commission action on the Annual Rate Resolution.
18 othing contained herein shall be construed or interpreted to affect the finality of any
19 ire Rescue Assessment not challenged within the required 20-day period for those
20 ire Rescue Assessments previously imposed against Assessed Property by the
21 nclusion of the Assessed Property on an Assessment Roll approved in the Final
22 ssessment Resolution or any subsequent Annual Rate Resolution.
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1 (H) The Assessment Roll, as approved by the Annual Rate Resolution, shall
2 be delivered to the Tax Collector as required by the Uniform Assessment Collection
3 Act, or if the alternative method described in Section 3.02 hereof is used to collect the
4 Fire Rescue Assessments, such other official as the City Commission by resolution
5 shall designate. If the Fire Rescue Assessment against any property shall be
6 sustained, reduced, or abated by the court, an adjustment shall be made on the
7 Assessment Roll.
8 SECTION 2.09. LIEN OF FIRE RESCUE ASSESSMENTS. Upon the
9 adoption of the Assessment Roll, all Fire Rescue Assessments shall constitute a lien
10 against Assessed Property equal in rank and dignity with the liens of all state, county,
11 district, or municipal taxes and special assessments. Except as otherwise provided by
12 law, such lien shall be superior in dignity to all other prior liens, mortgages, titles, and
13 claims, until paid. The lien for a Fire Rescue Assessment shall be deemed perfected
14 upon the City Commission's adoption of the Final Assessment Resolution or the
15 nnual Rate Resolution, whichever is applicable. The lien for a Fire Rescue
16 ssessment collected under the Uniform Assessment Collection Act shall attach to the
17 property included on the Assessment Roll as of the prior January 1, the lien date for ad
18 alorem taxes imposed under the Tax Roll. The lien for a Fire Rescue Assessment
19 ollected under the alternative method of collection provided in Section 3.02 shall be
20 eemed perfected upon the City Commission's adoption of the Final Assessment
21 esolution or the Annual Rate Resolution, whichever is applicable, and shall attach to
22 he property on such date of adoption.
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1 SECTION 2.10. REVISIONS TO FIRE RESCUE ASSESSMENTS. If any
2 Fire Rescue Assessment made under the provisions of this Ordinance is either in
3 whole or in part annulled, vacated, or set aside by the judgment of any court, or if the
4 City Commission is satisfied that any such Fire Rescue Assessment is so irregular or
5 defective that the same cannot be enforced or collected, or if the City Commission has
6 failed to include or omitted any property on the Assessment Roll, which property
7 should have been so included, the City Commission may take all necessary steps to
8 impose a new Fire Rescue Assessment against any property benefited by the Fire
9 Rescue Assessed Costs, following as nearly as may be practicable, the provisions of
10 this Ordinance and in case such second Fire Rescue Assessment is annulled,
11 vacated, or set aside, the City Commission may obtain and impose other Fire Rescue
12 Assessments until a valid Fire Rescue Assessment is imposed.
13 SECTION 2.11. PROCEDURAL IRREGULARITIES. Any informality or
14 irregularity in the proceedings in connection with the levy of any Fire Rescue
15 ssessment under the provisions of this Ordinance shall not affect the validity of the
16 same after the approval thereof, and any Fire Rescue Assessment as finally approved
17 hall be competent and sufficient evidence that such Fire Rescue Assessment was
18 uly levied, that the Fire Rescue Assessment was duly made and adopted, and that all
19 ther proceedings adequate to such Fire Rescue Assessment were duly had, taken,
20 nd performed as required by this Ordinance; and no variance from the directions
21 ereunder shall be held material unless it be clearly shown that the party objecting
22 as materially injured thereby.
23 SECTION 2.12. CORRECTION OF ERRORS AND OMISSIONS.
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1 (A) No act of error or omission on the part of the Property Appraiser, Tax
2 Collector, City Manager, City Commission, or their deputies or employees, shall
3 operate to release or discharge any obligation for payment of a Fire Rescue
4 Assessment imposed by the City Commission under the provision of this Ordinance.
5 (B) When it shall appear that any Fire Rescue Assessment should have
6 been imposed under this Ordinance against a parcel of property specially benefited by
7 the provision of fire rescue services, facilities, or programs, but that such property was
8 omitted from the Assessment Roll; or such property was erroneously assessed; or was
9 not listed on the Tax Roll as an individual parcel of property as of the effective date of
10 the Assessment Roll approved by the Annual Rate Resolution for any upcoming Fiscal
11 Year, the City Commission may, upon provision of a notice by mail provided to the
12 Owner of the omitted or erroneously assessed parcel in the manner and form provided
13 in Section 2.05, impose the applicable Fire Rescue Assessment for the Fiscal Year in
14 hich such error or omission is discovered, in addition to the applicable Fire Rescue
15 ssessment due for the prior two Fiscal Years. Such Fire Rescue Assessment shall
16 onstitute a lien against Assessed Property equal in rank and dignity with the liens of
17 II state, county, district, or municipal taxes and special assessments, and superior in
18 ank and dignity to all other prior liens, mortgages, titles, and claims in and to or
19 gainst the real property involved, shall be collected as provided in Article III hereof,
20 nd shall be deemed perfected on the date of adoption of the resolution imposing the
21 mitted or delinquent assessments.
22 (C) Prior to the delivery of the Assessment Roll to the Tax Collector in
23 ccordance with the Uniform Assessment Collection Act, the City Manager shall have
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1 the authority at any time, upon his or her own initiative or in response to a timely filed
2 petition from the Owner of any property subject to a Fire Rescue Assessment, to
3 reclassify property based upon presentation of competent and substantial evidence,
4 and correct any error in applying the Fire Rescue Assessment apportionment method
5 to any particular parcel of property not otherwise requiring the provision of notice
6 pursuant to the Uniform Assessment Collection Act. Any such correction shall be
7 considered valid ab initio and shall in no way affect the enforcement of the Fire
8 Rescue Assessment imposed under the provisions of this Ordinance. All requests
9 from affected property owners for any such changes, modifications or corrections shall
10 be referred to, and processed by, the City Manager and not the Property Appraiser or
11 Tax Collector.
12 (0) After the Assessment Roll has been delivered to the Tax Collector in
13 accordance with the Uniform Assessment Collection Act, any changes, modifications,
14 or corrections thereto shall be made in accordance with the procedures applicable to
15 correcting errors and insolvencies on the Tax Roll upon timely written request and
16 irection of the City Manager.
17 SECTION 2.13. INTERIM ASSESSMENTS.
18 (A) An interim Fire Rescue Assessment may be imposed against all property
19 or which a Certificate of Occupancy is issued after the adoption of the Annual Rate
20 esolution. The amount of the interim Fire Rescue Assessment shall be calculated
21 pon a monthly rate, which shall be one-twelfth of the annual rate for such property
22 omputed in accordance with the Annual Rate Resolution for the Fiscal Year for which
23 he interim Fire Rescue Assessment is being imposed. Such monthly rate shall be
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1 imposed for each full calendar month remaining in the Fiscal Year. In addition to the
2 monthly rate, the interim Fire Rescue Assessment may also include an estimate of the
3 subsequent Fiscal Year's Fire Rescue Assessment.
4 (B) Issuance of the Certificate of Occupancy without the payment in full of
5 the interim Fire Rescue Assessment shall not relieve the Owner of such property of
6 the obligation of full payment. Any interim Fire Rescue Assessment not collected prior
7 to the issuance of the Certificate of Occupancy may be collected pursuant to the
8 Uniform Assessment Collection Act as provided in Section 3.01 of this Ordinance,
9 under the alternative collection method provided in Section 3.02 or by any other
10 method authorized by law.
11 (C) Any interim Fire Rescue Assessment shall be deemed due and payable
12 on the date the Certificate of Occupancy was issued and shall constitute a lien against
13 such property as of that date. Said lien shall be equal in rank and dignity with the liens
14 of all state, county, district or municipal taxes and special assessments, and superior
15 in rank and dignity to all other liens, encumbrances, titles and claims in and to or
16 against the real property involved and shall be deemed perfected upon the issuance of
17 he Certificate of Occupancy.
18 SECTION 2.14. AUTHORIZA TION FOR EXEMPTIONS.
19 A. The City Commission, in its sole discretion, shall determine on an annual
20 asis whether to provide exemptions from payment of the Fire Rescue Assessment for
21 overnment Property or Institutional Property whose use is exempt from ad valorem
22 axation under Florida law.
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1 B. On an annual basis, the City Commission shall designate the funds
2 available to provide any exemptions. The provision of an exemption in anyone year
3 shall in no way establish a right or entitlement to such exemption in any subsequent
4 year and the provision of funds in any year may be limited to the extent funds are
5 available and appropriated by the City Commission. Any funds designated for
6 exemptions shall be paid by the City from funds other than those generated by the Fire
7 Rescue Assessment.
8 C. Any shortfall in the expected Fire Rescue Assessment proceeds due to
9 any exemption from payment of the Fire Rescue Assessments required by law or
10 authorized by the City Commission shall be supplemented by any legally available
11 funds, or combination of such funds, and shall not be paid for by proceeds or funds
12 derived from the Fire Rescue Assessments. In the event a court of competent
13 'urisdiction determines any exemption authorized by the City Commission is improper
14 or otherwise adversely affects the validity of the Fire Rescue Assessment imposed for
15 any Fiscal Year, the sole and exclusive remedy shall be the imposition of a Fire
16 Rescue Assessment upon each affected Tax Parcel in the amount of the Fire Rescue
17 ssessment that would have been otherwise imposed save for the exemption afforded
18 o such Tax Parcel by the City Commission.
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1 ARTICLE III
2 COLLECTION AND USE OF FIRE RESCUE ASSESSMENTS
3 SECTION 3.01. METHOD OF COLLECTION.
4 (A) Unless otherwise directed by the City Commission, the Fire Rescue
5 Assessments shall be collected pursuant to the uniform method provided in the
6 Uniform Assessment Collection Act, and the City shall comply with all applicable
7 provisions of the Uniform Assessment Collection Act. Any hearing or notice required
8 by this Ordinance may be combined with any other hearing or notice required by the
9 Uniform Assessment Collection Act or other provision of law.
10 (B) The amount of a Fire Rescue Assessment to be collected using the
11 uniform method pursuant to the Uniform Assessment Collection Act for any specific
12 parcel of benefitted property may include an amount equivalent to the payment
13 delinquency, delinquency fees and recording costs for a prior year's assessment for a
14 comparable service, facility, or program provided, (1) the collection method used in
15 connection with the prior year's assessment did not employ the use of the uniform
16 method of collection authorized by the Uniform Assessment Collection Act, (2) notice
17 is provided to the Owner as required under the Uniform Assessment Collection Act,
18 and (3) any lien on the affected parcel for the prior year's assessment is supplanted
19 nd transferred to such Fire Rescue Assessment upon certification of a non-ad
20 alorem roll to the Tax Collector by the City.
21 SECTION 3.02. AL TERNA TIVE METHOD OF COLLECTION. In lieu of
22 sing the Uniform Assessment Collection Act, the City Commission may elect to
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1 collect the Fire Rescue Assessments by any other method which is authorized by law
2 or under the alternative collection method provided by this Section:
3 (A) The City Commission shall provide Fire Rescue Assessment bills by first
4 class mail to the Owner of each affected parcel of property that is subject to the Fire
5 Rescue Assessment. The bill or accompanying explanatory material shall include (1)
6 a brief explanation of the Fire Rescue Assessment, (2) a description of the unit of
7 measurement used to determine the amount of the Fire Rescue Assessment, (3) the
8 number of units contained within the parcel, (4) the total amount of the Fire Rescue
9 Assessment imposed against the parcel for the appropriate period, (5) the location at
10 which payment will be accepted, (6) the date on which the Fire Rescue Assessment is
11 due, and (7) a statement that the Fire Rescue Assessment constitutes a lien against
12 Assessed Property equal in rank and dignity with the liens of all state, county, district
13 or municipal taxes and other non-ad valorem assessments.
14 (B) A general notice of the lien resulting from imposition of the Fire Rescue
15 Assessments shall be recorded in the Official Records of the City. Nothing herein
16 shall be construed to require that individual liens or releases be filed in the Official
17 Records.
18 (C) The City Commission shall have the right to foreclose and collect all
19 elinquent Fire Rescue Assessments in the manner provided by law for the
20 oreclosure of mortgages on real property or appoint or retain an agent to institute
21 uch foreclosure and collection proceedings. A Fire Rescue Assessment shall
22 ecome delinquent if it is not paid within 30 days from the date payment was due, as
23 dentified in accordance with paragraph (A)(6) of this Section. The City Commission or
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1 its agent shall notify any property owner who is delinquent in payment of his or her Fire
2 Rescue Assessment within 60 days from the date such assessment was due. Such
3 notice shall state in effect that the City Commission or its agent will either (1) initiate a
4 foreclosure action or suit in equity and cause the foreclosure of such property subject
5 to a delinquent Fire Rescue Assessment in a method now or hereafter provided by law
6 for foreclosure of mortgages on real property, or (2) cause an amount equivalent to the
7 delinquent Fire Rescue Assessment, not previously subject to collection using the
8 uniform method under the Uniform Assessment Collection Act, to be collected on the
9 tax bill for a subsequent year.
10 (0) All costs, fees and expenses, including reasonable attorney fees and title
11 search expenses, related to any foreclosure action as described herein shall be
12 included in any judgment or decree rendered therein. At the sale pursuant to decree
13 in any such action, the City may be the purchaser to the same extent as any Person.
14 The City Commission or its agent may join in one foreclosure action the collection of
15 Fire Rescue Assessments against any or all property assessed in accordance with the
16 provisions hereof. All delinquent Owners whose property is foreclosed shall be liable
17 for an apportioned amount of reasonable costs and expenses incurred by the City
18 Commission and its agents, including reasonable attorney fees, in collection of such
19 elinquent Fire Rescue Assessments and any other costs incurred by the City
20 ommission as a result of such delinquent Fire Rescue Assessments and the same
21 hall be collectible as a part of or in addition to, the costs of the action.
22 (E) In lieu of foreclosure, any delinquent Fire Rescue Assessment and the
23 and expenses attributable thereto, may be collected pursuant to the
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1 Uniform Assessment Collection Act; provided however, that (1) notice is provided to
2 the Owner in the manner required by the Uniform Assessment Collection Act and this
3 Ordinance, and (2) any existing lien of record on the affected parcel for the delinquent
4 Fire Rescue Assessment is supplanted by the lien resulting from certification of the
5 Assessment Roll, as applicable, to the Tax Collector.
6 (F) Notwithstanding the City Commission's use of an alternative method of
7 collection, the City Manager shall have the same power and authority to correct errors
8 and omissions as provided to him or other City officials in Section 2.12 hereof.
9 (G) Any City Commission action required in the collection of Fire Rescue
10 Assessments may be by resolution.
11 SECTION 3.03. GOVERNMENT PROPERTY.
12 (A) In the event Fire Rescue Assessments are imposed against Government
13 Property, the City Commission shall provide Fire Rescue Assessment bills by first
14 class mail to the Owner of each affected parcel of Government Property. The bill or
15 accompanying explanatory material shall include (1) a brief explanation of the Fire
16 Rescue Assessment, (2) a description of the unit of measurement used to determine
17 he amount of the Fire Rescue Assessment, (3) the number of units contained within
18 he parcel, (4) the total amount of the parcel's Fire Rescue Assessment for the
19 ppropriate period, (5) the location at which payment will be accepted, and (6) the date
20 n which the Fire Rescue Assessment is due.
21 (B) Fire Rescue Assessments imposed against Government Property shall
22 e due on the same date as all other Fire Rescue Assessments and, if applicable,
23 hall be subject to the same discounts for early payment.
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1 (C) A Fire Rescue Assessment shall become delinquent if it is not paid within
2 30 days from the date payment was due, as identified in paragraph (A)(6) of this
3 Section. The City Commission shall notify the Owner of any Government Property that
4 is delinquent in payment of its Fire Rescue Assessment within 60 days from the date
5 such assessment was due. Such notice shall state that the City Commission will
6 initiate a mandamus or other appropriate judicial action to compel payment.
7 (0) All costs, fees and expenses, including reasonable attorney fees and title
8 search expenses, related to any mandamus or other action as described herein shall
9 be included in any judgment or decree rendered therein. All delinquent Owners of
10 Government Property against which a mandamus or other appropriate action is filed
11 shall be liable for an apportioned amount of reasonable costs and expenses incurred
12 by the City, including reasonable attorney fees, in collection of such delinquent Fire
13 Rescue Assessments and any other costs incurred by the City Commission as a result
14 of such delinquent Fire Rescue Assessments and the same shall be collectible as a
15 part of or in addition to, the costs of the action.
16 (E) As an alternative to the foregoing, a Fire Rescue Assessment imposed
17 against Government Property may be collected as a surcharge on a utility bill provided
18 to such Government Property in periodic installments with a remedy of a mandamus
19 action in the event of non-payment. The City Commission may contract for such billing
20 services with any utility, whether or not such utility is owned by the City.
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1 ARTICLE IV
2 GENERAL PROVISIONS
3 SECTION 4.01. APPLICABILITY. This Ordinance and the City
4 Commission's authority to impose assessments pursuant hereto shall be applicable
5 throughout the City.
6 SECTION 4.02. AL TERN A TIVE METHOD.
7 (A) This Ordinance shall be deemed to provide an additional and alternative
8 method for the doing of the things authorized hereby and shall be regarded as
9 supplemental and additional to powers conferred by other laws, and shall not be
10 regarded as in derogation of any powers now existing or which may hereafter come
11 into existence. This Ordinance, being necessary for the welfare of the inhabitants of
12 the City, shall be liberally construed to effect the purposes hereof.
13 (B) Nothing herein shall preclude the City Commission from directing and
14 authorizing, by resolution, the combination with each other of (1) any supplemental or
15 additional notice deemed proper, necessary, or convenient by the City, (2) any notice
16 required by this Ordinance, or (3) any notice required by law, including the Uniform
17 ssessment Collection Act.
18 SECTION 4.03. SEVERABILITY . The provisions of this Ordinance are
19 everable; and if any section, subsection, sentence, clause or provision is held invalid
20 y any court of competent jurisdiction, the remaining provisions of this Ordinance shall
21 ot be affected thereby.
22 SECTION 4.04. EFFECTIVE DATE. This Ordinance shall take effect
23 mmediately upon its passage and adoption on the second and final reading.
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1 PASSED AND ADOPTED on First Reading on the 17th day of June, 2008.
2 PASSED AND ADOPTED on Second Reading and Final Reading on the 1st
3 day of July, 2008.
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5 CITY OF BOYNTON BEACH, FLORIDA
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21 Commissioner - Woodrow L.
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25 Commissioner - Marlene Ross
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40 OrdinanceJinal_06 04 08.doc
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