R11-089
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CITY OF BOYNTON BEACH, FLORIDA
FINAL ASSESSMENT RESOLUTION
ADOPTED SEPTEMBER 6, 2011
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T ABLE OF CONTENTS
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SECTION 1. AUTHORITy.... ........... .............................. ...... ............ ............. ........ ..... 3
SECTION 2. DEFINITIONS AND INTERPRETATION ........................................ 3
SECTION 3. IMPOSITION OF FIRE RESCUE ASSESSMENTS .........................3
SECTION 4. CONFIRMATION OF INITIAL ASSESSMENT RESOLUTION... 6
SECTION 5. EFFECT OF ADOPTION OF RESOLUTION................................... 6
SECTION 6. HARDSHIP WAIVERS OR DEFERRALS ........................................ 6
SECTION 7. MOBILE HOME VACANCY ADJUSTMENT...........................9
SECTION 8. CONFLICTS. ......................... ...... ................ ................................. ........ 11
SECTION 9. SEVERABILITy............................................................................... ... 11
SECTION 10. EFFECTIVE DATE............................................................................. 12
APPENDIX A AFFIDA VIT OF MAILING.......................................................... A-I
APPENDIX B PROOF OF PUBLICATION ....................................................... B-1
APPENDIX C FORM OF CERTIFICATE TO NON-AD VALOREM
ASSESSMENT ROLL ...... ........ ..... ...... ........ ...... ...... ...... ...... .................. ..... ............... .... C-l
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1 RESOLUTION NO. R11- oB'i
2 A RESOLUTION OF THE CITY OF BOYNTON BEACH, FLORIDA,
3 RELA TING TO THE PROVISION OF FIRE RESCUE SERVICES,
4 FACILITIES, AND PROGRAMS IN THE CITY OF BOYNTON
5 BEACH, FLORIDA; IMPOSING FIRE RESCUE ASSESSMENTS
6 AGAINST ASSESSED PROPERTY LOCATED WITHIN THE CITY,
7 FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2011;
8 APPROVING THE RATE OF ASSESSMENT; APPROVING THE
9 ASSESSMENT ROLL; CONFIRMING AND CONTINUING A
10 PROCEDURE FOR HARDSHIP WAIVERS OR DEFERRALS OF
11 ALL OR PART OF THE CITY'S FIRE RESCUE SPECIAL
12 ASSESSMENT INCLUDING APPLICATION AND REVIEW BY A
13 COMMITTEE, AND ELIGIBILITY CRITERIA FOR SUCH
14 WAIVERS; PROVIDING FOR CONFLICTS; PROVIDING FOR
15 SEVERABILITY; AND PROVIDING AN EFFECTIVE DATE.
16
17 WHEREAS, the City Commission of Boynton Beach, Florida (the "City
18 Commission"), has enacted Ordinance No. 08-017 (the "Ordinance"), which authorizes the
19 imposition of Fire Rescue Assessments for the rescue services, facilities, and programs
20 against Assessed Property located within the City; and
21 WHEREAS, the imposition of a Fire Rescue Assessment for fire rescue services,
22 facilities, and programs each fiscal year is an equitable and efficient method of allocating
23 and apportioning the fire Rescue Assessed Cost among parcels of Assessed Property; and
24 WHEREAS, the City Commission desires to continue a Fire Rescue Assessment
25 program and impose a Fire Rescue Assessment in the City using the procedures provided
26 by the Ordinance, including the tax bill collection method for the Fiscal Year beginning on
27 October 1, 2011; and
28 WHEREAS, the City Commission, on July 1, 2011, adopted Resolution
29 No. R08-076 (the "Initial Assessment Resolution"); and
30 WHEREAS, the City Commission, on July 13, 2011, adopted Resolution
31 No. RI1-074 (the "Preliminary Assessment Resolution"); and,
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1 WHEREAS, the Preliminary Assessment Resolution contains and references a
2 brief and general description of the fire rescue services, facilities, and programs to be
3 provided to Assessed Property; describes the method of apportioning the Fire Rescue
4 Assessed Cost to compute the Fire Rescue Assessment for fire rescue services, facilities,
5 and programs against Assessed Property; estimates rates of assessment; and directs the
6 updating and preparation of the Assessment Roll and provision of the notice required by
7 the Ordinance; and
8 WHEREAS, in order to impose Fire Rescue Assessments for the Fiscal Year
9 beginning October 1, 2011, the Ordinance requires the City Commission to adopt a Final
10 Assessment Resolution, which establishes the rates of assessment and approves the
11 Assessment Roll for the upcoming Fiscal Year, with such amendments as the City
12 Commission deems appropriate, after hearing comments and objections of all interested
13 parties; and
14 WHEREAS, the Assessment Roll has heretofore been made available for
15 inspection by the public, as required by the Ordinance; and
16 WHEREAS, notice of a public hearing has been published and mailed, as required
17 by the terms of the Ordinance, which provides notice to all interested persons of an
18 opportunity to be heard; an Affidavit of Mailing being attached hereto as Appendix A and
19 the Proof of Publication being attached hereto as Appendix B;
20 WHEREAS, the City Commission recognizes that the special assessment may
21 work a hardship on certain residential property owners in the City, and desires to provide a
22 means whereby affected property owners may request a total or partial waiver of the
23 special assessment for hardship; and
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1 WHEREAS, a public hearing was held on September 6, 2011, and comments and
2 objections of all interested persons have been heard and considered as required by the
3 terms of the Ordinance.
4 NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION
5 OF THE CITY OF BOYNTON BEACH, FLORIDA THAT:
6
7 SECTION 1. AUTHORITY. This resolution is adopted pursuant to Ordinance
8 No. 08-017; Resolution No. R08-076; Resolution No. RII-074; Article VIII, Section 2,
9 Florida Constitution; Sections 166.021 and 166.041, Florida Statutes; and other applicable
10 provisions of law.
11 SECTION 2. DEFINITIONS AND INTERPRET A TION. This resolution
12 constitutes the Final Assessment Resolution as defined in the Ordinance. All capitalized
13 words and terms not otherwise defined herein shall have the meanings set forth in the
14 Ordinance, the Initial Assessment Resolution and the Preliminary Assessment Resolution.
15 SECTION 3. IMPOSITION OF FIRE RESCUE ASSESSMENTS.
16 (A) The parcels of Assessed Property described in the Assessment Roll, which
17 is hereby approved, are hereby found to be specially benefited by the provision of the fire
18 rescue services, facilities, and programs described or referenced in the Preliminary
19 Assessment Resolution, in the amount of the Fire Rescue Assessment set forth in the
20 Assessment Roll, a copy of which was present or available for inspection at the above
21 referenced public hearing and is incorporated herein by reference. It is hereby ascertained,
22 determined, and declared that each parcel of Assessed Property within the City will be
23 specially benefited by the City's provision of fire rescue services, facilities, and programs
24 in an amount not less than the Fire Rescue Assessment for such parcel, computed in the
25 manner set forth in the Preliminary Assessment Resolution. Adoption of this Final
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1 Assessment Resolution constitutes a legislative determination that all parcels assessed
2 derive a special benefit in a manner consistent with the legislative declarations,
3 determinations and findings as set forth in the Ordinance, the Preliminary Assessment
4 Resolution, and this Final Assessment Resolution from the fire rescue services, facilities,
5 or programs to be provided and a legislative determination that the Fire Rescue
6 Assessments are fairly and reasonably apportioned among the properties that receive the
7 special benefit as set forth in the Preliminary Assessment Resolution.
8 (B) The method for computing Fire Rescue Assessments described and
9 referenced in the Preliminary Assessment Resolution is hereby approved. The Parcel
10 Apportionment methodology described in Appendix F of the Preliminary Assessment
11 Resolution, and adopted in Section 7 of the Preliminary Assessment Resolution, is hereby
12 approved.
13 (C) For the Fiscal Year beginning October 1, 2011, the estimated net Fire
14 Rescue Assessed Cost to be assessed is $4,698,823.00. The Fire Rescue Assessments to be
15 assessed and apportioned among benefited parcels pursuant to the Cost Apportionment and
16 Parcel Apportionment to generate the estimated Fire Rescue Assessed Cost for the Fiscal
17 Year commending October 1, 2011, are hereby established as follows:
Property Use Cate~ory Rate Per Dwellin~ Unit
Residential $88.00
Non-Residential Property Use Cate~ories Rate Per Square Foot
Commercial $0.20
Industrial/Warehouse $0.05
Institutional $0.22
Nursing Home $0.22
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19 (D) The above rates of assessment are hereby approved. Fire Rescue
20 Assessments for fire rescue services, facilities, and programs in the amounts set forth in the
21 Assessment Roll, as herein approved, are hereby levied and imposed on all parcels of
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1 Assessed Property described in such Assessment Roll for the Fiscal Year beginning
2 October 1,2011.
3 (E) As authorized in Section 2.14 of the Ordinance, no Fire Rescue Assessment
4 shall be imposed upon a parcel of Government Property, except as provided in the
5 Preliminary Assessment Resolution, or upon a parcel of Institutional Property whose use is
6 wholly exempt from taxation under Florida law.
7 (F) Any shortfall in the expected Fire Rescue Assessment proceeds due to any
8 reduction or exemption from payment of the Fire Rescue Assessments required by law or
9 authorized by the City Commission shall be supplemented by any legally available funds, or
10 combination of such funds, and shall not be paid for by proceeds or funds derived from the
11 Fire Rescue Assessments.
12 (G) As authorized in Section 2.13 of the Ordinance, interim Fire Rescue
13 Assessments are also levied and imposed against all property for which a Building Permit is
14 issued after adoption of this Final Assessment Resolution based upon the rates of
15 assessment approved herein.
16 (H) Fire Rescue Assessments shall constitute a lien upon the Assessed Property
17 so assessed equal in rank and dignity with the liens of all state, county, district, or municipal
18 taxes and other non-ad valorem assessments. Except as otherwise provided by law, such
19 lien shall be superior in dignity to all other liens, titles and claims, until paid.
20 (I) The Assessment Roll, as herein approved, shall be delivered to the Tax
21 Collector for collection using the tax bill collection method in the manner prescribed by the
22 Ordinance. The Assessment Roll, as delivered to the Tax Collector, shall be accompanied
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1 by a Certificate to Non-Ad Valorem Assessment Roll in substantially the form attached
2 hereto as Appendix C.
3 SECTION 4. CONFIRMATION OF PRELIMINARY ASSESSMENT
4 RESOLUTION. The Preliminary Assessment Resolution is hereby confirmed.
5 SECTION 5. EFFECT OF ADOPTION OF RESOLUTION. The adoption of
6 this Final Assessment Resolution shall be the final adjudication of the issues presented
7 (including, but not limited to, the determination of special benefit and fair apportionment to
8 the Assessed Property, the method of apportionment and assessment, the rate of assessment,
9 the Assessment Roll and the levy and lien of the Fire Rescue Assessments), unless proper
10 steps shall be initiated in a court of competent jurisdiction to secure relief within 20 days
11 from the date of this Final Assessment Resolution.
12 SECTION 6. HARDSHIP WAIVERS OR DEFERRALS.
13 (A) The City Commission of the City of Boynton Beach, Florida hereby
14 continues its program for qualified individuals who need financial assistance to pay all or
15 part of the Fire Rescue Assessment levied on their property or who seek deferral of payment
16 of all or part of the Fire Rescue Assessment on their property.
17 (B) The City's program for financial assistance shall be commonly referred to
18 as H.E.L.P., Hardship Extension Loan Program. The following types of financial assistance
19 are available, based upon need:
20 1. Relief from all payments of an annual Fire Rescue Assessment.
21 2. Relief from a portion of payments of an annual Fire Rescue
22 Assessment.
23
24 3. Deferral of payments of an annual Fire Rescue Assessment.
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1 4. Deferral of a portion of payments of an annual Fire Rescue
2 Assessment.
3
4 (C) The following individuals are eligible for financial assistance.
5 1. Residential Property Owners who meet 2011 HHS Poverty
6 Guidelines.
7
8 2. Residential property owners that are exempt from ad valorem
9 taxation pursuant to the following Florida Statutes are eligible to
10 apply for a Hardship Waiver or Deferral:
11
12 a. Section 196.081, Florida Statutes (totally disabled veterans
13 and surviving spouses of veterans);
14
15 b. Section 196.091, Florida Statutes (disabled veterans confined
16 to wheelchairs);
17
18 c. Section 196.101, Florida Statutes (totally and permanently
19 disabled persons).
20
21 3. Residential Property Owners that qualify for the additional
22 homestead exemption for persons 65 and over authorized pursuant
23 to Section 196.075, Florida Statutes are also eligible to apply for the
24 Hardship Waiver.
25
26 4. Residential Property Owners that are qualified under the Florida
27 Homestead Property Tax Deferral Act, Section 197.242, et aI.,
28 Florida Statutes.
29
30 (D) Eligible Residential Property Owners may submit an application for a
31 Hardship Waiver or Deferral, on a form prepared by the City, with the Finance Department.
32 The Application shall include the following:
33 1. Documentation demonstrating eligibility for the Hardship Waiver or
34 Deferral through one of the criteria from exemptions listed in
35 Section C above;
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37 2. A copy of the Tax Bill for the subject property;
38 3. Description of the facts and circumstances of the hardship.
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1 (E) All Applications for the Hardship Waiver or Deferral must be received by
2 the City's Finance Department on or before November 1 of each year in order to be
3 considered for the currently billed assessment. For example, all Hardship Waiver or
4 Deferral Applications for the Fire Rescue Special Assessment for the Fiscal Year
5 commencing October 1, 2011, must be received on or before November 1, 2011.
6 Once received, all applications shall be reviewed by a Hardship Waiver Review
7 Committee:
8 1. The Committee shall be comprised of three (3) members:
9 a. City Manager, or his or her designee;
10 b. City's Finance Director, or his or her designee; and
11 c. Member appointed by City Commission.
12
13 2. The Committee shall review the facts and circumstances to
14 determine whether a hardship exists to warrant a partial or total
15 waiver of the special assessment levied upon the applicant's real
16 property or a deferral of payment of such.
17
18 3. The concurrence of a majority of the members of the Committee
19 shall be necessary to grant a partial or total, waiver or deferral of
20 payment of the special assessment.
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22 4. The decision of the Committee is final.
23
24 (F) The Committee shall render a written decision and provide such to the
25 applicant.
26
27 (G) If a partial or total waiver or deferral is granted by the Committee, the
28 Finance Director shall ensure appropriate documentation is provided to the Tax Collector as
29 to the revised amount of the assessment as to the applicant.
30 (H) An applicant may apply for a Hardship Waiver as to one property only.
31 (I) An applicant must apply for the Hardship Waiver on an annual basis.
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I (1) A deferral may be granted for no longer than the end of the then current
2 fiscal year.
3 (K) When financial assistance is granted pursuant to the H.E.L.P. program, any
4 shortfall in the expected Fire Rescue Assessment proceeds due to any reduction or
5 exemption from payment of the Fire Rescue Assessments authorized by this Section shall
6 be supplemented by any legally available funds, or combination of such funds, and shall not
7 be paid for by proceeds or funds derived from the Fire Rescue Assessments.
8 SECTION 7. MOBILE HOME VACANCY ADJUSTMENT.
9 (A) "Mobile Home Park Property" means (1) a place set aside and offered by a
10 person, for either direct or indirect remuneration of the owner, lessor, or operator of such
11 place, for the parking, accommodation, or rental of five (5) or more mobile homes; and (2)
12 licensed by the Department of Health of the State of Florida, or its successor in function as
13 either a "mobile home park" or "recreational vehicle park" under Chapter 513, Florida
14 Statutes, as may be amended from time-to-time.
15 (B) The City Commission hereby finds that as a consequence of the transient
16 use and potential extraordinary vacancies within Mobile Home Park Property, which
17 vacancies result in the absence of structures on unoccupied spaces, as compared to other
18 Residential Property, and within Recreational Vehicle Park Property as compared to other
19 Commercial Property, as well as the lack of demand for fire rescue services for unoccupied
20 spaces which lack structures, it is fair and reasonable to provide for an extraordinary
21 vacancy adjustment procedure for Mobile Home Park Property and Recreational Vehicle
22 Park Property.
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1 (C) Each Owner of Mobile Home Park Property and Recreational Vehicle Park
2 Property shall be afforded the opportunity to demonstrate, in the manner described below,
3 the vacancy rate in space occupancy with such property and receive a vacancy adjustment
4 to the Fire Rescue Assessments imposed upon such property.
5 Notwithstanding any language to the contrary herein, vacant spaces in Mobile Home
6 Park Property shall not be considered Residential Property and shall not be subject to the
7 Fire Rescue Assessments. Similarly, vacant spaces within Recreational Vehicle Park
8 Property shall not be considered Commercial Property and shall not be subject to the Fire
9 Rescue Assessments.
10 Vacant spaces shall be those determined by the City Manager based on evidence of
11 a vacancy rate provided by the Owner on or before November 1,2011, for the Fire Rescue
12 Assessment imposed for the Fiscal Year Commencing October I, 2011. The vacancy rate
13 shall be defined as the percentage of available spaces within Mobile Home Park Property
14 or a Recreational Vehicle Park that were vacant between January I through and including
15 December 31,2010, and shall be calculated as follows:
16 Exact Number of Permitted Sites within the park A
17 not including overflow areas)
18 Times (x) Days in Reporting Period (x365) B
19
20 Total Possible Space Nights C
21 A x B = C (Example: 100 sites x 365 days = 36,500)
22
23 Actual Space Nights D
24 Sum of Number of Actual Occupied Spaces for
25 each Day in Calendar Year
26
27 Occupancy Percentage E
28 D/C = E (Example; 12,500/36,500 = 34.2%
29
30 Vacancy Rate F
31 Subtract E from 100% (Example: 100% - 34.2% = 65.8%)
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2 The Owner shall certify by affidavit to the City, on a form provided by the City
3 Manager, no later than November 1,2011, the vacancy rate for the respective time period;
4 such certification shall be subject to verification and audit. At a minimum, such affidavit
5 shall conclusively identify and affirm (I) the tax parcel, (2) the number of spaces and type
6 of improvements in the Mobile Home Park Property or Recreational Vehicle Park, and (3)
7 the vacancy rate.
8 The City Manager is directed and authorized to adjust, or cause to be adjusted, any
9 Fire Rescue Assessment imposed for the Fiscal Year beginning October 1, 2011, upon a
10 parcel of Mobile Home Park Property or Recreational Vehicle Park Property whose
11 Owner timely and satisfactorily demonstrates by affidavit that such parcel has experienced
12 vacancies by multiplying the vacancy rate (expressed as a decimal) by the Fire Rescue
13 Assessment attributable to the entire parcel of Mobile Home Park or Recreational Vehicle
14 Park Property and reducing the assessment by an equivalent amount.
15 Any shortfall in the expected Fire Rescue Assessment proceeds due to any
16 adjustment for vacancy shall be supplemented by any legally available funds and shall not
17 be paid for by proceeds or funds derived from Fire Rescue Assessments.
18 Failure of the Owner to timely provide the information to the City will result in no
19 Vacancy Adjustment for the special assessment.
20 SECTION 8. CONFLICTS. All resolutions or parts of resolutions in conflict herewith
21 are hereby repealed to the extent of such conflict.
22 SECTION 9. SEVERABILITY. If any clause, section, other part or application of this
23 resolution is held by any Court of competent jurisdiction to be unconstitutional or invalid, in
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I part or application, it shall not affect the validity of the remaining portions or applications
2 of this Resolution.
3 SECTION 10. EFFECTIVE DATE. This Resolution shall become effective
4 immediately upon its passage and adoption.
5 PASSED AND ADOPTED this 6th day of September, 2011
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19 om SlOner
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23 ATTEST:
24 . p^-~
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26 Jan M. Prainito, MMC
27 . y Clerk
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33 ssment\2011 Final Assessment Resolution rev 9-29-1 I. doc
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APPENDIX A
AFFIDAVIT OF MAILING
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AFFIDAVIT OF MAILING
BEFORE ME, the undersigned authority, personally appeared Lori LaVerriere,
Sandi Melgarejo, and Charity Moore, who, after being duly sworn, depose and say:
1. Lori LaVerriere, as acting City Manager of the City of Boynton Beach,
Florida ("City"), pursuant to the authority and direction received from the City
Commission, timely directed the preparation of the Assessment Roll and the
preparation, mailing, and publication of notices in accordance with Sections 2.03, 2.04,
and 2.05 of Ordinance No. 08-071, the Fire Rescue Assessment Ordinance (the
"Assessment Ordinance") in conformance with the Preliminary Assessment Resolution
adopted by the City Commission on July 13, 2011 (the "Preliminary Rate Resolution").
2. In accordance with the Assessment Ordinance and Chapter 92-264, Laws
of Florida, as amended by Chapter 2003-348, Laws of Florida (collectively, the "Special
Act"), Ms. LaVerriere timely provided all necessary information for notification of the Fire
Rescue Assessment to the Property Appraiser of Palm Beach County to be included as
part of the notice of proposed property taxes under section 200.069, Florida Statutes,
the truth-in-millage notification. The information provided to the Property Appraiser to
be included on the truth-in-millage notification included the following: the Fire Rescue
Assessment rate expressed in dollars and cents per billing unit, the associated Fire
Rescue Assessment amount, and the purpose of the Fire Rescue Assessment.
3. Because the assessment rates being levied for Fiscal Year 2011-12 were
increased over those previously noticed, additional notice by first class mail to the
Owner of each parcel of Assessed Property was also required by the Assessment
Ordinance and the Special Act.
4. Sandi Melgarejo is Project Coordinator for GSG. GSG has caused the
additional mailed notices required by Section 2.05 of the Assessment Ordinance to be
prepared in conformance with the Preliminary Assessment Resolution. An exemplary
form of such notice is attached hereto. GSG has caused such individual notices for
each affected property owner to be prepared and each notice included the following
information: the purpose of the assessment; the total amount proposed to be levied
against each parcel; the unit of measurement to be applied against each parcel to
determine the assessment; the number of such units contained within each parcel; the
total revenue the City expects to collect by the assessment; a statement that failure to
pay the assessment could result in foreclosure proceedings against the property as well
as the initiation of proceedings to compel payment by any means authorized by law,
including the collection of any delinquent amounts on a subsequent years' tax bill,
which, if not paid, would cause a tax certificate to be issued against the property which
may result in a loss of title; a statement that all affected property owners have a right to
appear at the hearing and to file written objections with the local governing board within
20 days of the notice; and the date, time, and place of the hearing.
3. On or before August 16, 2011, GSG delivered and directed the mailing of
the above-referenced notices by Modern Mailers, Inc. ("Modern Mailers"), in accordance
with Sections 2.05 of the Assessment Ordinance and the Preliminary Assessment
Resolution by First Class Mail to each affected owner, at the addresses then shown on
the real property assessment tax roll database maintained by the Palm Beach County
Property Appraiser for the purpose of the collection of ad valorem taxes. Notices to
property owners receiving multiple individual notices were mailed, or caused to be
mailed by GSG on or before August 16, 2011.
4. Charity Moore is Production Manager of Modern Mailers. As directed
above, Modern Mailers mailed or caused to be mailed on or before August 16, 2011, the
above-referenced notices delivered to Modern Mailers by GSG.
FURTHER AFFIANTS SA YETH NOT.
~'ozfcl~
[ori LaVerriere, affiant
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(ji elgarejo, affiant
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. Jha \'Xl l.o r.J...-
Charity Moore, ffiant '
STATE OF FLORIDA
COUNTY OF PALM BEACH COUNTY
The foregoing Affidavit of Mailing was sworn to and subscribed before me this
;25#1 day of ~r-l-, 2011 by Lori LaVerriere, acting City Manager, City of
Boynton Beach, FI da. He IS personally known to me or has produced as
identification and did take an oath.
., I
U .~Z{ ~
'U LdL) (f <2'-.-
~nted Name: -::/It/J.r/; A-, /'Y.t..-E-
otary Public, State of FlOrida
At Large I/-~ /-.1-0/3
My Commission Expires:
Commission No.: /)f) g-703o<!
STATE OF FLORIDA
COUNTY OF LEON
~ The foregoing Affidavit of Mailing was sworn to and subscribed before me this
, day of August, 2011 by Sandi Melgarejo, Project Coordinator, Government
Services Group, Inc., a Florida corporation. She is personally known to me or has
produced as identification and did take an oath.
....~"..... TAMMf PETERS
~~ Commission # DO 921344
~.! }1 ExpifesAugust31,2013
. . .~:: llQI).38li-7019
~~ .~~"? llondedThNTfO'/faln.-
tflr.. \
STATE OF FLORIDA
COUNTY OF LEON
~ The foregoing Affidavit of Mailing was sworn to and subscribed before me this
day of August, 2011 by Charity Moore, Production Manager, Modern Mailers,
Inc., a Florida corporation. She is personally known to me or has produced
as identification and did take an oath.
Printed Na e /]I r..s
.....~"..... T AMMf PETERS Notary Pub , State of Flo da
f:rifi'~i Commission # DO 921344
~.i .: Expires August 31,2013 At Large
... lloncIeCIThnJ'!loyfllin~IlXl.3M.10W My Commission Expires: ~ /3
Commission No.:"D P r( <9i 3 'I r
:- - -'DAn
City of Boynton Beach I
i CITY OF BOYNTON BEACH, FLORIDA
Post Office Box 310
Boynton Beach, Florida 33425-0310 NOTICE OF HEARING TO IMPOSE AND PROVIDE
FOR COLLECTION OF FIRE RESCUE
NON-AD VALOREM ASSESSMENTS
NOTICE DATE: AUGUST 8, 2011
. - -----------
DOUGLAS ALBERT M Tax Parcel #: 08434516370140030
604 NW 25TH AVE Sequence Number: 6006
BOYNTON BEACH FL 33426 8793 Legal: CANTERBURY AT QUANTUM VilLAGE l T 3 BlK
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* * * * * NOTICE TO PROPERTY OWNER * * * * *
As required by Section 197.3632, Florida Statutes, and City Ordinance No. 2008-017 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,
2011 - September 30,2012. The City has levied a fire rescue special assessment since 2001 pursuant to Ordinance No. 01-34, as amended,
which Ordinance sunset on September 30, 2008. The City adopted Ordinance No. 08-017 to provide for reenactment of the fire rescue special
assessment within the City commencing with the 2008-2009 Fiscal Year. The purpose of this assessment is to fund fire rescue services
benefiting 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 $5,480,659. The annual fire rescue assessment is based on the classification of each parcel of
property and number of billing units contained therein.
Type and Number Fiscal Year 11-12
Category of Billing Units Assessment
~...._-_.- ----.-
RESIDENTIAL 1 Dwelling Unit $88.00
. .. ----
Total Assessment: $88.00
The maximum annual fire services assessment for the above parcel for Fiscal Year 2011-12 and future fiscal years is $88.00.
A public hearing will be held at 6:30 p.m. on September 6, 2011, 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. You and all other affected
property owners have a right to appear at the hearing and to file written objections with the City Commission within 20 days of this notice. If
you decide to appeal any decision made by the City Commission with respect to any matter considered at the hearing, you will need a record
of the proceedings and may need to ensure that a verbatim record is made, including the testimony and evidence upon which the appeal is to
be made. In accordance with the Americans with Disabilities Act, persons needing a special accommodation or an interpreter to participate in
this proceeding should contact the City Clerk's office at (561 )742-6060, 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, the Preliminary Rate 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.
If there 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 )742-631 0, Monday through Thursday between 7:00 a.m. and 6:00 p.m.
* * * * * THIS IS NOT A BILL * * * * *
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APPENDIX B \
PROOF OF PUBLICATION ,
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NO. 61634llR
THE PALM BEACH POST NOTICE OF HEARING.TO IMPOSE AND
Published Daily and Sunday PROVIDE FQR"COlLECTION OF FIRE RESCUE
West Palm Beach, Palm Beach County, Florida SPECIAL ASSESSMENTS.
Notice is hereby~iven that theCltx Commission of the City!
PROOF OF PUBLICATION Boynton Beach WI I conduct a public heoring to consider th
imp~s!tion o~ annual fire ,rescue. special, asse~sments for ~
STATE OFFLORlDA provISion of fire rescue services wIthin the municipal boundam
COUNTY OF PALM BEACH of the Ciiy of Boyni6n Beach, .
Before the undersigned authorily personally appeared Ellen Sanita, who on oath . ,. b .
says thaI she is Call Cent<lr Revenue Manager of The Palm Beach Post, a daily . The hean~g.wllI be held at 6:3.0 p,m" on Septem er 6,201
and Sunday newspaper, published at West Palm Beach in Palm Beach County, In the Comf)1lsslon Chambers of ~Ity Hall, 100 East Boynton B!lOc
Florida; that the atla;;lied copy of advertising for Notice in the matter Baul~vardKB?ynton'Beach, Flonda, for the purpose of recelYln
Fire Assessment WaS published in said newspaper in Ihe issues, of ~ P\Jbhcp~mmentpn,!.the:,~p'foposedass~ssments. A,II affecte
mll. Affiant further says that the said The Post is a ~ewspaper published ~I ~rqfle~~1,.~t6.t~P~riIW the ,~nn8 'dnd I
West Palm Beach, In saId Palm Beach County, Flonda, and that the saId . Ie ~. .''0 .E!d!.. . _. ',. ' . .~. '. . '. 'QmIl'irsmon WI In 2 ~s t
newspaper h~s her~tofore been continuously published in said Palm Beac~ this. n~ri~l'i.Jf,~~e.~Jt(a'P~'tjily deci~i.on ma ,e t
County, Flonda, dally and, Sunday nnd has been .entered as second class mall the ~tly <':~'I'n~)l.,A"~~~~. "!qlter con~lder~ at Ii-
matter at the post office In West Palm Beach. In saId Palm Beach County, heCI~W9"SI,I.c~"'P:~~11tj;~t-o'Q.(the proc.eed';ffis on
Flonda, for a penod of one year next preceding the first publicatIOn of the ..m,~lO:el'l~W'~~t..tfivl!i;bQfi."..' I~ made, mdu Ing t~
attached copy of advertisement; and affiant further s~y, lhat sh~e has neither :j~~inpijy.cmif\iff!a~~'fiI1~~!',. :;;:'~p~l. is to be mOd,'
paid nor promised any person, firm or corporatlon any d,scount rebate, It) aJ~d:~altce-"WI~~I,AIl1~i<<J'rttWltft;'~'$(Jblllltes Act, persor
COml1l1S;lon. or refund for the purpose ~f securing th,s advertIsement for nee iii~1' a speclOl OGGommodation or ah interpreter to portic~a.
publ.'catlOn In the said newspaper. Also published In Martin, St. LUCIe and Indian in thiS8roceedings~purdcontoc! the, City Clerk's Office at I 6
River Cuunlles. 742'6 60, aHeasltliree .days prior to the date of the hearmg.
(j) Th\'l ass8SSf\1ent for ~ch parcel of p~rty winbe~~edufX:
each pareel's'ddssificaItO'f1 and the to ' , number of blllmg unl
atfributedto thot. y,orceEThe !cra~sed fire resc\Jeassessme
SId b 'bed bef 8,h d f A AD 2011 sGhedule for FisGal ,ear 20] 1: 01is.qsfollows: ..' ,
worn 0 an su scn ore ay 0 ugust, .. . ' , ..' " ' . . " ,. ,
Who is personally known to mc. PrOPElrtYUse Category Rale Per Dwelling Unit
. Residential $88.00
N/m.Resideritial Pro erty UseCate ories. Rate Per uafe Foot
Commercial - 0.20
lndustrialiWiitehc;use $0,05
~/hwdm Institu'fional $0.22
Nursing Home $ 0.22
Capies of the ,Fire Rescu'e Assessment Ordinance, the Initi,
Asse~srmlnt 1Wso~tion,.the Prelimina~ R~ResoJution, and If
/ Prelimina.r,Y ASseksmllht Roll. are aVol Oblefor insfcectiori' at tf
City Cler~ S .Office in City Hall, I,?cated at 100 East oynton Bee!
801llevard, Boynton Beach,Florrda .
NOTARY PllBUC-8TATE OF fLORIDA The fire rescue non'od valorern-<Jssessment will be collected (
q....... Karen M. McLinton
\Comml&sioD # DD832672 the ad valorent lox bill lobe mailed in November 2011. Fdilu
~.J ExpIJu: NOV. 15, 2012 . fo ~y the assessments will cause a taX c'ertificateto he iSSUE
BOND"" TlIll11 ^n..umc aOllllllfO co. 00:. osainst the property, which may result in a lass oflifle,
, If. you' have Ol1~luestions please contacf.the Finan.
Department at (56 'j. 42-63IG, Monday. through Thursdt
between 7:00 O.m. and 6:00 p.m.. .
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CITY COMMISSIO
CITY OF BOYNTON BEACH, FlORn:
PUB: The Palm Bedch Post
An...".' II ')1"\11
II
APPENDIX C
FORM OF CERTIFICATE
TO
NON-AD VALOREM ASSESSMENT ROLL
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CERTIFICATE
TO
NON-AD VALOREM ASSESSMENT ROLL
I HEREBY CERTIFY that I am the Mayor of the City of Boynton Beach, or authorized
agent of the City of Boynton Beach, Florida (the "City"); as such, I have satisfied myself that all
property included or includable on the non-ad valorem assessment roll for fire rescue services
(the "Non-Ad Valorem Assessment Roll") for the City is properly assessed so far as I have been
able to ascertain; and that all required extensions on the above-described roll to show the non-ad
valorem assessments attributable to the property listed therein have been made pursuant to law.
I FURTHER CERTIFY that, in accordance with the Uniform Assessment Collection
Act, this certificate and the herein described Non-Ad Valorem Assessment Roll will be delivered
to the Palm Beach County Tax Collector by September 15, 201 I.
IN WITNESS WHEREOF, I have subscribed this certificate and directed the same to be
delivered to the Palm Beach County Tax Collector and made part of the above described Non-Ad
Valorem Assessment Roll, this _ day of , 20 II.
CITY OF BOYNTON BEACH, FLORIDA
BY:
TITLE:
[To be delivered to Palm Beach County Tax Collector by September 15]