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R14-085 I 1 { 2 3 4 5 CITY OF BOYNTON BEACH, FLORIDA 6 7 8 1 9 10 11 12 FINAL ASSESSMENT RESOLUTION 13 i 14 15 16 17 18 ADOPTED SEPTEMBER 11, 2014 19 20 21 { {00034714 1 306- 9001821 ) Page 1 of 14 1 j; RESOLUTION NO. R14- 0 8 5 2 A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF 3 j BOYNTON BEACH, FLORIDA, RELATING TO THE PROVISION OF 4 ; FIRE RESCUE SERVICES, FACILITIES, AND PROGRAMS IN THE 5 CITY OF BOYNTON BEACH, FLORIDA; IMPOSING FIRE RESCUE 6 ASSESSMENTS AGAINST ASSESSED PROPERTY LOCATED 7 WITHIN THE CITY, FOR THE FISCAL YEAR BEGINNING 8 OCTOBER 1, 2014; APPROVING THE RATE OF ASSESSMENT; 9 APPROVING THE ASSESSMENT ROLL; CONFIRMING AND 10 CONTINUING A PROCEDURE FOR HARDSHIP WAIVERS OR 11 DEFERRALS OF ALL OR PART OF THE CITY'S FIRE RESCUE 12 SPECIAL ASSESSMENT INCLUDING APPLICATION AND REVIEW 13 BY THE CITY'S FINANCE DIRECTOR OR DESIGNEE, AND 14 ELIGIBILITY CRITERIA FOR SUCH WAIVERS; PROVIDING FOR 15 CONFLICTS; PROVIDING FOR SEVERABILITY; AND PROVIDING 16 AN EFFECTIVE DATE. 17 18 WHEREAS, the City Commission of Boynton Beach, Florida (the "City 19 Commission "), has enacted Ordinance No. 08 -017 (the "Ordinance "), which authorizes the 20 l imposition of Fire Rescue Assessments each Fiscal Year for the fire rescue services, facilities, 21 land programs against Assessed Property located within the City; and 22 j WHEREAS, the imposition of a Fire Rescue Assessment for fire rescue services, 23 facilities, and programs each fiscal year is an equitable and efficient method of allocating and 24 apportioning the Fire Rescue Assessed Cost among parcels of Assessed Property; and 25 WHEREAS, the City Commission desires to continue a Fire Rescue Assessment 26 program and impose a Fire Rescue Assessment in the City using the procedures provided by 27 the Ordinance, including the tax bill collection method, for the Fiscal Year beginning on 28 October 1, 2014; and 29 WHEREAS, the City Commission, on July 1, 2008, adopted Resolution No. R08 -076 30 (the "Initial Assessment Resolution "); and ;00034714 1 306 - 900{821) Page 2 of 14 i it 1 WHEREAS, the City Commission, on July 22, 2014, adopted Resolution No. R14- 2 062 (the "Preliminary Assessment Resolution "), which set forth the preliminary assessment 3 rates for Fiscal Year 2014 -15, and which contains and references a brief and general 4 description of the fire rescue services, facilities, and programs to be provided to Assessed I 5 Property; describes the method of apportioning the Fire Rescue Assessed Cost to compute the 6 !Fire Rescue Assessment for fire rescue services, facilities, and programs against Assessed 7 !Property; confirmed the rates of assessment; and directs the updating and preparation of the 1 8 Assessment Roll and provision of the notice required by the Ordinance; and 9 WHEREAS, in order to impose Fire Rescue Assessments for the Fiscal Year 10 beginning October 1, 2014, the Ordinance requires the City Commission to adopt a Final 11 Assessment Resolution, which confirms and establishes the rates of assessment, and approves 12 the Assessment Roll for the upcoming Fiscal Year, with such amendments as the City 13 Commission deems appropriate, after hearing comments and objections of all interested 1 1 14 parties; and 15 I WHEREAS, the Assessment Roll has heretofore been made available for inspection 16 by the public, as required by the Ordinance; and 17 , WHEREAS, notice of a public hearing has been published and mailed, as required by 18 the terms of the Ordinance. An Affidavit of Mailing is attached hereto as Appendix A and the 19 Proof of Publication is attached hereto as Appendix B; and 20 WHEREAS, the City Commission recognizes that the special assessment may work a 21 hardship on certain residential property owners in the City, and desires to continue to provide a 22 means whereby affected property owners may request a total or partial waiver of the special 23 assessment for hardship; and 100034914 1 306- 90018211 Page 3 of 14 1 i WHEREAS, a public hearing was held on September 11, 2014, and comments and 2 objections of all interested persons have been heard and considered as required by the terms of 3 the Ordinance. 4 NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF 5 THE CITY OF BOYNTON BEACH, FLORIDA THAT: 6 7 ■ SECTION 1. AUTHORITY. This resolution is adopted pursuant to Ordinance No. 8 08 -017; Resolution No. R08 -076; Resolution No. R14 -062; Article VIII, Section 2, Florida 9 Constitution; Sections 166.021 and 166.041, Florida Statutes; and other applicable provisions 10 of law. 11 SECTION 2. DEFINITIONS AND INTERPRETATION. This resolution 12 constitutes the Final Assessment Resolution as defined in the Ordinance. All capitalized words 13 and terms not otherwise defined herein shall have the meanings set forth in the Ordinance, the 14 Initial Assessment Resolution and the Preliminary Assessment Resolution. 1 15 + SECTION 3. IMPOSITION OF FIRE RESCUE ASSESSMENTS. 16 I (A) The parcels of Assessed Property described in the Assessment Roll, which is i 4 17 hereby approved, are hereby found to be specially benefited by the provision of the fire rescue 18 services, facilities, and programs described or referenced in the Preliminary Assessment 19 Resolution, in the amount of the Fire Rescue Assessment set forth in the Assessment Roll, a 20 copy of which was present or available for inspection at the above referenced public hearing 21 and is incorporated herein by reference. It is hereby ascertained, determined, and declared that 22 each parcel of Assessed Property within the City will be specially benefited by the City's ■ 23 provision of fire rescue services, facilities, and programs in an amount not less than the Fire 24 Rescue Assessment for such parcel, computed in the manner set forth in the Preliminary 25 Assessment Resolution. Adoption of this Final Assessment Resolution constitutes a legislative 100034714 1 306-9001821 1 Page 4 of 14 1 1 determination that all parcels assessed derive a special benefit in a manner consistent with the 2 legislative declarations, determinations and findings as set forth in the Ordinance, the ' 3 Preliminary Assessment Resolution, and this Final Assessment Resolution from the fire rescue 4 services, facilities, or programs to be provided and a legislative determination that the Fire , 5 , Rescue Assessments are fairly and reasonably apportioned among the properties that receive 6 the special benefit as set forth in the Preliminary Assessment Resolution. 7 (B) The method for computing Fire Rescue Assessments described and referenced 8 in the Preliminary Assessment Resolution is hereby approved. The Parcel Apportionment 9 methodology described in Appendix F of the Preliminary Assessment Resolution, and adopted 10 in Section 7 of the Preliminary Assessment Resolution, is hereby approved. 11 (C) For the Fiscal Year beginning October 1, 2014, the estimated net Fire Rescue 12 Assessed Cost to be assessed is $6,542,093.00. The Fire Rescue Assessments to be assessed 13 and apportioned among benefited parcels pursuant to the Cost Apportionment and Parcel 14 Apportionment to generate the estimated Fire Rescue Assessed Cost for the Fiscal Year 15 I commencing October 1, 2014, are hereby confirmed and established as follows: Property Use Category Rate Per Dwelling Unit Residential $10000 Non - Residential Property Use Categories Rate Per Square Foot Commercial $0 23 Industrial /Warehouse $0 05 Institutional $0 25 Nursing Home $0 25 16 17 (D) The above rates of assessment are hereby approved. Fire Rescue Assessments 18 for fire rescue services, facilities, and programs in the amounts set forth in the Assessment 19 Roll, as herein approved, are hereby levied and imposed on all parcels of Assessed Property ■ 20 described in such Assessment Roll for the Fiscal Year beginning October 1, 2014. I I (00034714 1 306 - 9001821) Page 5 of 14 I I 1 i ; (E) As authorized in Section 2.14 of the Ordinance, no Fire Rescue Assessment 2 shall be imposed upon a parcel of Government Property, except as provided in the Preliminary IIf 3 1 Assessment Resolution, or upon a parcel of Institutional Property whose use is wholly exempt 4 from taxation under Florida law. 5 (F) Any shortfall in the expected Fire Rescue Assessment proceeds due to any 6 f reduction or exemption from payment of the Fire Rescue Assessments required by law or 7 authorized by the City Commission shall be supplemented by any legally available funds, or 8 combination of such funds, and shall not be paid for by proceeds or funds derived from the 9 Fire Rescue Assessments. 10 (G) As authorized in Section 2.13 of the Ordinance, interim Fire Rescue 11 Assessments are also levied and imposed against all property for which a Building Permit is 12 issued after adoption of this Final Assessment Resolution based upon the rates of assessment 13 approved herein. 14 11 (H) Fire Rescue Assessments shall constitute a lien upon the Assessed Property so 15 assessed equal in rank and dignity with the liens of all state, county, district, or municipal taxes 16 and other non -ad valorem assessments. Except as otherwise provided by law, such lien shall 17 be superior in dignity to all other liens, titles and claims, until paid. 18 (I) The Assessment Roll, as herein approved, shall be delivered to the Tax 19 Collector for collection using the tax bill collection method in the manner prescribed by the 20 Ordinance. The Assessment Roll, as delivered to the Tax Collector, shall be accompanied by a 21 Certificate to Non -Ad Valorem Assessment Roll in substantially the form attached hereto as 22 Appendix C. 1 0O014714 1 706 - 900t82 I , Page 6 of 14 II 1 (J) No Emergency Medical Services shall be funded from the Fire Rescue ,, i ) 2 Assessment revenues. 3 1 SECTION 4. CONFIRMATION OF PRELIMINARY ASSESSMENT I 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 1 (including, but not limited to, the determination of special benefit and fair apportionment to the 8 Assessed Property, the method of apportionment and assessment, the rate of assessment, the 9 Assessment Roll and the levy and lien of the Fire Rescue Assessments), unless proper steps 10 shall be initiated in a court of competent jurisdiction to secure relief within 20 days from the 11 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 continues 14 its program for qualified individuals who need financial assistance to pay all or part of the Fire 15 Rescue Assessment levied on their property or who seek deferral of payment of all or part of 16 the Fire Rescue Assessment on their property. 17 (B) The City's program for financial assistance shall be commonly referred to as 18 H.E.L.P., Hardship Extension Loan Program. The following types of financial assistance are 19 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. 1 00034714 1 306 - 9001821 1 Page 7 of 14 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 2014 HHS Poverty Guidelines. 6 7 2. Residential property owners that are exempt from ad valorem taxation 8 pursuant to the following Florida Statutes are eligible to apply for a 9 Hardship Waiver or Deferral: 10 11 a. Section 196.081, Florida Statutes (totally disabled veterans and 12 surviving spouses of veterans); 13 14 b. Section 196.091, Florida Statutes (disabled veterans confined to 15 wheelchairs); 16 17 c. Section 196.101, Florida Statutes (totally and permanently 18 disabled persons). 19 20 3. Residential Property Owners that qualify for the additional homestead 21 exemption for persons 65 and over authorized pursuant to Section 22 196.075, Florida Statutes are also eligible to apply for the Hardship 23 Waiver. 24 25 4. Residential Property Owners that are qualified under the Florida 26 Homestead Property Tax Deferral Act, Section 197.242, et al., Florida 27 Statutes. 28 29 (D) Eligible Residential Property Owners may submit an application for a 30 Hardship Waiver or Deferral, on a form prepared by the City, with the Finance Department. 31 1 The Application shall include the following: 32 1. Documentation demonstrating eligibility for the Hardship Waiver or 33 Deferral through one of the criteria from exemptions listed in Section C 34 above; 35 36 11 2. A copy of the Tax Bill for the subject property; 37 3. Description of the facts and circumstances of the hardship. i 38 (E) All Applications for the Hardship Waiver or Deferral must be received by the 39 City's Finance Department on or before November 1 of each year in order to be considered for i 00034714 1 306 - 9001821) Page 8 of 14 1 the currently billed assessment. For example, all Hardship Waiver or Deferral Applications for 2 , the Fire Rescue Special Assessment for the Fiscal Year commencing October 1, 2014, must be 3 received on or before November 1, 2014. 4 (F) Once received, all applications shall be reviewed by the City's Finance 5 Director, or his or her designee ( "Reviewing Official "). The Reviewing Official shall review 6 the facts and circumstances to determine whether a hardship exists to warrant a partial or total 7 waiver of the special assessment levied upon the applicant's real property or a deferral of 8 payment of such. The decision of the Reviewing Official is final. 9 10 (G) The Reviewing Official shall render a written decision and provide such to the 11 applicant. 12 (H) If a partial or total waiver or deferral is granted by the Reviewing Official, the 13 Finance Director shall ensure appropriate documentation is provided to the Tax Collector as to 14 the revised amount of the assessment as to the applicant. 15 (I) An applicant may apply for a Hardship Waiver as to one property only. 16 (J) An applicant must apply for the Hardship Waiver on an annual basis. 17 (K) A deferral may be granted for no longer than the end of the then current fiscal 18 year. 19 ' (L) When financial assistance is granted pursuant to the H.E.L.P. program, any 20 shortfall in the expected Fire Rescue Assessment proceeds due to any reduction or exemption 21 from payment of the Fire Rescue Assessments authorized by this Section shall be 22 supplemented by any legally available funds, or combination of such funds, and shall not be 23 paid for by proceeds or funds derived from the Fire Rescue Assessments. {00034714 I 306-9001821; Page 9 of 14 1 SECTION 7. MOBILE HOME VACANCY ADJUSTMENT. As authorized in 2 Section 4(L) of the Preliminary Rate Resolution, there shall be a Mobile Home Vacancy 1 3 "Adjustment procedure for Mobile Home and Recreational Vehicle Park Property, using the 4 procedures established in Resolution R11 -089. Any shortfall in the expected Fire Rescue 5 Assessment proceeds due to any adjustment for vacancy shall be supplemented by any legally 6 available funds and shall not be paid for by proceeds or funds derived from Fire Rescue 7 Assessments. Failure of the Owner to timely provide the information to the City will result in 8 no Vacancy Adjustment for the special assessment. 9 SECTION 8. CONFLICTS. All resolutions or parts of resolutions in conflict 10 herewith are hereby repealed to the extent of such conflict. 11 SECTION 9. SEVERABILITY. If any clause, section, other part or application of 12 this resolution is held by any Court of competent jurisdiction to be unconstitutional or invalid, 13 in part or application, it shall not affect the validity of the remaining portions or applications of 14 this Resolution. 15 16 [REMAINDER OF PAGE INTENTIONALLY BLANK] 17 ! 100034714 1 106 - 9001821) Page 10 of 14 1 2 SECTION 10. EFFECTIVE DATE. This Resolution shall become effective 3 immediately upon its passage and adoption. 4 PASSED AND ADOPTED this 11 day of September, 2014 5 CITY OF BOYN TBACH, FLORIDA 6 8 yor— rr T 9� 10 11 ' : ayor — J • - Casello 12 13 r — 14 omm •+ r 1. %t■ 15 16 17 Commis- +, er — .��cCr. 18� �� I 19 f�'L 20 i Commissioner — Michael . Fitzpatrick 21 ATTEST: 22 �. , _ . _ U • L _ i. . 23 po-t M. Prainito, MMC 24 ty Clerk 25 (Corporat -al) 27� 28 : r; 29 30 1 1 1 iI it I 4 i I i 00034714 1 306 - 9001821 Page 11 of 14 1 2 3 ! APPENDIX A 4 5 , AFFIDAVIT OF MAILING 6 7 8 9 10 11 12 13 14 15 16 17 1 1 1 11 1 ' { 100034714 1 306- 9001821 Page 12 of 14 AFFIDAVIT OF MAILING BEFORE ME, the undersigned authority, personally appeared Lori LaVerriere and Sandi Melgarejo, who, after being duly sworn, depose and say 1. Lori LaVerriere, as 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 Rate Resolution adopted by the City Commission on July 22, 2014 (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 was being levied against newly affected property owners for the first time for Fiscal Year 2014 -15, additional notice by first class mail to the Owner of each newly affected 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 Rate 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. 5. On or before August 21, 2014, GSG caused the mailing of the above - referenced notices in accordance with Sections 2.05 of the Assessment Ordinance and the Preliminary Rate 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. FURTHER AFFIANTS SAYETH NOT. d R,c_ a Vte.A -a.-LQ Lori LaVerriere, affiant Sa di Melgarejo, affiant STATE OF FLORIDA COUNTY OF PALM BEACH COUNTY The foregoing Affidavit of Mailing was sworn to and subscribed before me this ;S day of 54p-r4mga 2014 by Lori LaVerriere, City Manager, City of Boynton Beach, Florida. She is personally known to me or has produced as identification and did take an oath. i P ' Na e: /l�/1g. 5u, I LYNN M. SW ' •tary Public, Stat Florida r. � '6 MY COMMISSION II FF 067636 At Large Y EXPIRES: November 17, 2017 M Commission Expires: //7//7 ; „ , eoae nB,,, wwy wnuc u1w.�rn Commission No.: STATE OF FLORIDA COUNTY OF LEON JThe foregoing Affidavit of Mailing was sworn to and subscribed before me this - day of September, 2014 by Sandi Melgare'o, Pro'ect r Government Services Group, Inc., a Florida corporation. ' She is personally known tom or has produced as identification and did tak- an oath. I '''' TAMMY PETERS AtiL • ALA 7 �• = Commission # FF 020546 - a; .: Expires August 31, 2017 n ted 0,�i IENk , ' '4I,F, ,,,°, Bonded TMU Troy FanInsurance 807385 .7019 Notary a I rt i 'c, State o • ida At Large My Commission Expires: ?t a-b!Z Commission No.: FFO,Q0 City of Boynton Beach P.O. Box 310 CITY OF BOYNTON BEACH, FLORIDA Boynton Beach, FL 33425 -0310 NOTICE OF HEARING TO IMPOSE AND PROVIDE FOR COLLECTION OF FIRE RESCUE NON -AD VALOREM ASSESSMENTS NOTICE DATE: AUGUST 21, 2014 MCCONNELL WILLIAM G Tax Parcel #. 08434522170022090 689 NE 6TH CT Sequence #: 18046 APT 209 Legal Description. HARBOUR HALL INLET CLUB II COND BOYNTON BEACH FL 33435 -3924 * * * * * NOTICE TO PROPERTY OWNER * * * * * As required by Section 197.3632, Florida Statutes, and City Ordinance No 08 -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, 2014 - September 30, 2015 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 then 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 $6,542,093 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 14 -15 Category of Billing Units Assessment RESIDENTIAL 1 Dwelling Units $100.00 Total Assessment: $100.00 The maximum annual fire rescue services assessment for the above parcel for Fiscal Year 2014 -15 and future fiscal years is $100.00. A l is hearing will be held at 6 p.m. on September 11, 2014, in the City Commission Chambers, City Hall, 100 East Boynton Beach Bo iard, Boynton Beach, Florida for the purpose of receiving public comment on the proposed assessments. You and all other affected pr(, ty 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 -6310, Monday through Friday between 8:00 a.m and 5:00 p.m * * * * * THIS IS NOT A BILL * * * ** 1 2 3' 4 II 5 1 APPENDIX B 6 7 PROOF OF PUBLICATION 8 9 10 I'• II I , i1 a � I li I i I 100014714 1 306 - 9001821 ) Page 13 of 14 The Palm Beach Post REAL HEWS S1AlffS HERE Palm Beach Daily News am ven r[iY, NOTICE OF HEARING TO IMPOSE AND CITY OF BOYNTON BEACH PROVIDE FOR COLLECTION OF FIRE RESCUE SPECIAL ASSESSMENTS .handi dMay of Ivd. 1..1 d matt Idlh I..hO sapdil Ito *oft. d awl M maw . aadd .oleoM prof1. tile mon rM.rai MmrapimolardI. ar p.A PROOF OF PUBLICATION Deb .d4'IM.1o0wMIMwfwi+Ilrwi.rMIMM MM p I,.. 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Before the undersigned authority personally & `"' ° � "'" * min appeared Tiffany Everett, who on oath says that d.ed.ii 110104 tiviknIadiolh .10,.44.4. .-- . - 4eKa.w pr Ga.l4 WI s h she is Call Center Legal Advertising Representative ,.. oond `°` of The Palm Beach Post, a daily and Sunday t'-°"° 7015 newspaper, published at West Palm Beach in Palm G..1 d h M l.r A ...., op dra, l...d A...... a Beach County, Florida; that the attached copy of a.dw., r may.rr 1... d°drr4 N N 4. 04,1 Ammar ra.Mi trod. r I. C WA, w ay w4 Mimi • advertising for a Notice 1000et lgr..1..8 I. wore l..da,l6di M In maw..aM.b...rwa..Y h...I.sdri r.d.d.m. Qy sr weal l..ao.dr•'Dla fii.s pm Jr wr.r.daw..1. - -.W.A. Wad amid r pow ey.Y6 oA all w a ho del. r Au Imo ow «.... par. co*. r a.. dp.s- at was published in said newspaper on 744410, Aeir.1. . Ind.bs..lOO son sd pW 0. • City of Boynton Beach First date of Publication 08/17/2014 and last date of Publication 08/17/2014 1 I' 1 a1 Y , Affiant further says that the said The Post is a �� newspaper published at West Palm Beach, in said NI " / Palm Beach County, Florida, and that the said i............ I newspaper has heretofore been continuously --- °....w. published in said Palm Beach County, Florida, daily `� 1 I 1 ? and Sunday and has been entered as second class ` a p mail matter at the post office in West Palm Beach, __ „. in said Palm Beach County, Florida, for a period of q // ' - : one year next preceding the first publication of the "" attached copy of advertisement; and affiant further L I says that she /he has neither paid nor promised any _ « person, firm or corporation any discount rebate, 00f019MI commission or refund for the purpose of securing J this advertisement for publication in the said Signed . 4„27 newspaper. Also published in Martin and St. Lucie Counties. L k l a,4-4.; ( hill .. Sworn to and subscribed before 08/18/2014. Who is personally known to me. NOTICE OF HEARING 0 ,1$u1.,,,� Ad ID: 573306 ..i."%%+%°- y ,RIAL. , ., � Ad Cost: 1,575.00 • ; . :; = KARFE BELL • " n ' ": , .. *: NOTARY PUBJC - OHIO • ' - y MY COMMISSION EXPIRES 4-12.15 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 heanng 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 wit be held at 6.:00 p m., on September 11, 201 in the Commission Chambers of City Hall, 100 East Boynton Beach Boulevard, Boynton Beach, Flondo, 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, parsons needing a special accommodation or an interpreter to participate in this proceeding should contact the City Clerk's Office at 1561) 742 -6060, at least three days prior to the date of the hearing The assessment for each parcel of property wit be based upon each porcePs classification and the total number of bang units attributed to that parcel. The proposed fire rescue assessment schedule for Fiscal Year 2014 -2015 is as follows Property Use Category Rote Per Dwelling Unit Residential $100 00 Non - Residential Property Use Categories Rate Per Square Foot Commercial $0 23 Industrial/ Warehouse $0 05 Institutional $0 25 Nursing Home $0 25 Copies of the Fire Rescue Assessment Ordinance, the Initial Assessment Resolution, the Preliminary Rate Resolution, and the Preliminary Assessment Roll ore 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 bit to be mailed in November 2014, Failure to pay the assessments will cause a tax certificate to be issued against the property, which may result in o loss of title If you have any questions, please contact the Finance Department at f 561) 742 -6310, Monday through Friday between 800 a.m and 5.00 p m • City of Boynton Beach Ef w.., w * t ,ex. 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R. 1 j I w - " -- era -- -- ' e- _ . t. °a.R11 Co vat .I ., DWncb 1 q x r _r- aunw.• ahib z l i'r CITY COMMISSION CITY OF BOYNTON BEACH, FLORIDA 1 2 3 F APPENDIX C 4 5 FORM OF CERTIFICATE 6 TO 7 NON -AD VALOREM ASSESSMENT ROLL 8 CERTIFICATE 9 TO 10 NON -AD VALOREM ASSESSMENT ROLL 11 12 13 I HEREBY CERTIFY that I am the Mayor of the City of Boynton Beach, or 14 authorized agent of the City of Boynton Beach, Florida (the "City "); as such, I have satisfied 15 myself that all property included or includable on the non -ad valorem assessment roll for fire 16 rescue services (the "Non -Ad Valorem Assessment Roll ") for the City is properly assessed so 17 far as I have been able to ascertain; and that all required extensions on the above - described 18 roll to show the non -ad valorem assessments attributable to the property listed therein have 19 been made pursuant to law. 20 21 I FURTHER CERTIFY that, in accordance with the Uniform Assessment Collection 22 Act, this certificate and the herein described Non -Ad Valorem Assessment Roll will be 23 ' delivered to the Palm Beach County Tax Collector by September 15, 2014. 24,! 25 IN WITNESS WHEREOF, I have subscribed this certificate and directed the same to 26 be delivered to the Palm Beach County Tax Collector and made part of the above described 27 Non -Ad Valorem Assessment Roll, this (I day of Se/I mber , 2014. 28 29 CITY OF BOYNTON BEACH, FLORIDA 30 3l 32 BY: 33 / 34 ; TITLE: C` 35 36 37 [To be delivered to Palm Beach County Tax Collector by September 151 (00034714 1 706 - 9001821 } Page 14 of 14 City of Boynton Beach, Florida F ire Assessment Application for Determination of Eligibility for H.E.L.P. FISCAL YEAR 2014 -2015 NAME (LAST) (FIRST) SOCIAL SECURITY NUMBER. - - TELEPHONE # ADDRESS (STREET) (CITY) (STATE) (ZIP) FOR EACH PERSON WHO RESIDES WITH YOU AT THE ABOVE ADDRESS, LIST THEIR NAME, AGE AND RELATIONSHIP TO YOU BELOW OR ON AN ATTACHED SHEET, IF NEEDED: (NAME) (AGE) (RELATIONSHIP) (NAME) (AGE) (RELATIONSHIP) I CERTIFY THAT I AM A RESIDENTIAL PROPERTY OWNER AND I MEET ONE (1) OF THE CRITERIA CHECKED IN THE BOX BELOW FOR WHICH I AM REQUESTING ELIGIBILITY FOR H.E.L.P. (Provide a copy of your 2014 Notice of Ad Valorem Taxes and Non -Ad Valorem Assessments) (PLEASE CHECK THE APPROPRIATE BOX FOR WHICH YOU ARE REQUESTING ELIGIBILITY FOR H.E.L.P.) ❑ I qualify for the additional homestead exemption for persons 65 and over as noted on the attached Notice of Ad Valorem Taxes and Non -Ad Valorem Assessments authorized pursuant to Florida Statutes Section 196 075. ❑ I qualify for the Florida Homestead Property Tax Deferral Act as noted on the attached Notice of Ad Valorem Taxes and Non -Ad Valorem Assessments authorized pursuant to Section 197 242, et al , Florida Statutes Cl I am a totally disabled veteran or the surviving spouse of a totally disabled veteran AND I am exempt from ad valorem taxes pursuant to Florida Statutes Section 196.081 (Provide copy of disability letter from the government or a physician) ❑ I am a disabled veteran confined to a wheelchair AND I am exempt from ad valorem taxes pursuant to Florida Statutes Section196.091 (Provide copy of disability letter from the government or a physician) ❑ I am permanently and totally disabled AND I am exempt from ad valorem taxes pursuant to Florida Statutes Section 196.101. (Provide copy of disability letter from the government or a physician) ❑ I meet the U.S. Department of Health & Human Services (HHS) Poverty Guidelines listed on Page 2 of this Application (Provide a copy of your last two (2) years (2012 & 2013) Federal Income Tax Returns - AGI) OR IF YOU DID NOT FILE INCOME TAXES FOR THE PAST (2) YEARS (Provide a copy of your last three (3) months bank and investment statements for all accounts) NOTE: The City may require additional information to determine eligibility. (Please complete and sign Page 2 of this Application) Fire Assessment Application for Determination of Eligibility for H.E.L.P. Page 2 Please explain the financial hardship that makes it difficult or impossible for you to pay this year's Fire Assessment Amount as levied on the attached Notice from Palm Beach County. Under penalty of perjury, I hereby swear or affirm that the information I am submitting is true, complete and correct in order to determine my eligibility for H E.L P Applicant's signature Date DETERMINING IF YOU MEET HHS POVERTY GUIDELINES 2013 HHS Poverty Guidelines PLEASE NOTE WHAT INCOME TO INCLUDE Size of Poverty Income used to calculate if you meet poverty Family Unit Guideline level status includes the following sources: 1 $ 11,670 2 $ 15,730 Wages, unemployment compensation, Social 3 $ 19,790 Security, Supplemental Social Security 4 $ 23,850 Income, public assistance, veterans' 5 $ 27,910 payments, survivor benefits, pension or 6 $ 31,970 retirement income, interest, dividends, rents, 7 $ 36,030 royalties, income from estates, trust, 8 $ 40,090 educational assistance, alimony, child support, For each additional person, add $ 4,060 Source: Federal Register, Vol. 79, No. 14, assistance from outside the household, and January 22, 2014, pp. 3593 -3594 other miscellaneous sources. CITY REVIEW PROCESS: ➢ Applicant submits application to City of Boynton Beach, Financial Services Department, P.O Box 310, Boynton Beach FL 33425 -0310 delivered no later than November 1, 2014 ➢ The Hardship Waiver will be reviewed by the City's Finance Director or his or her designee (Reviewing Official). ➢ Once the Reviewing Official makes a determination, the applicant will be notified in writing of the Reviewing Official's decision. The decision of the Reviewing Official is final. PLEASE SIGN AND RETURN THIS COMPLETED APPLICATION, ALONG WITH YOUR 2014 TAX NOTICE FROM PALM BEACH COUNTY AND THE REQUIRED DOCUMENTATION FOR THE BOX CHECKED ON PAGE 1 OF THIS APPLICATION TO: City of Boynton Beach Financial Services Department P.O. Box 310 — 100 East Boynton Beach Blvd. Boynton Beach, FL 33425 -0310 (561) 742 -6310 CITY OF BOYNTON BEACH MOBILE HOME PARK VACANCY RATE AFFIDAVIT THIS AFFIDAVIT IS FOR MOBILE HOME SPACES ONLY DO NOT INCLUDE RV SPACES ax ID Number Legal Description Name of Park STATE OF COUNTY OF BEFORE ME, the undersigned authority, personally appeared so, after being duly sworn, deposes and says: 1 The above referenced tax parcel is owned of record by 2 The above tax parcel is used for mobile home park purposes 3 The undersigned is the owner, or duly authorized agent of the owner, and executes this affidavit in order to apply for and induce City of Boynton Beach to adjust the Fire Rescue Assessment on the above tax parcel based upon the existence of a historical extraordinary vacancy rate 4 The following is a full and accurate description of the number of spaces in the mobile home park located on the above tax parcel from January 1, 2013 to December 31, 2013: Mobile Home Spaces Vacant Spaces Vacancy Rate % 5 Under penalty of perjury for false or misleading statements and with knowledge that this certification may be subject to verification and audit, an extraordinary vacancy adjustment to the Fire Rescue Assessment imposed on the above tax parcel is hereby requested for the fiscal year commencing October 1, 2014 Affiant Signature Print Name Telephone Number STATE OF COUNTY OF The foregoing instrument was acknowledged before me this day of , 2014, by , who is personally known to me or who has produced as identification and who did (did not) take an oath (Notary Seal) Notary Public Signature Print Name My Commission Expires' MOBILE HOME PARK VACANCY RATE WORKSHEET EXACT NUMBER OF PERMITTED SITES WITHIN THE PARK A (NOT INCLUDING OVERFLOW AREAS) TIMES (X) DAYS IN THE REPORTING PERIOD (X365) B TOTAL POSSIBLE SPACE NIGHTS C A X B = C (EXAMPLE: 100 SITES X 365 DAYS = 36,500) ACTUAL SPACE NIGHTS D SUM OF NUMBER OF ACTUAL OCCUPIED SPACES FOR EACH DAY IN CALENDAR YEAR OCCUPANCY PERCENTAGE E /C = E (EXAMPLE: 12,500/36,500 = 34.2 %) VACANCY RATE F SUBTRACT E FROM 100% (EXAMPLE: 100% - 34.2% = 65.8 %)