Minutes 09-12-13MINUTES OF THE SPECIAL CITY COMMISSION MEETING HELD IN CHAMBERS,
AT CITY HALL, 100 EAST BOYNTON BEACH BOULEVARD, BOYNTON BEACH,
FLORIDA, ON THURSDAY, SEPTEMBER 12, 2013, AT 6 P.M.
PRESENT
Jerry Taylor, Mayor
Woodrow T. Hay, Vice Mayor
David T. Merker, Commissioner
Joe Casello, Commissioner
ABSENT
Michael M. Fitzpatrick, Commissioner
Lori LaVerriere, City Manager
James Cherof, City Attorney
Janet M. Prainito, City Clerk
Call to Order
Mayor Taylor called the special meeting and public hearing to order at 6 p.m.
1. PUBLIC HEARING to adopt FY 2013/2014 Final Fire Assessment Annual Rate
Resolution No. R13 -091.
Attorney Cherof read Proposed Resolution No. R13 -091 by title only.
The provision on page five of the Resolution reflects the Property Use Category of
residential will have a rate per dwelling unit of $88. Non - residential is based on a per
square foot with Commercial set at $0.20, Industrial/ Warehouse at $0.05, Institutional
set at $0.22 and Nursing Home at $0.22 also.
This is the annual continuation of a fire assessment program that has been in effect for
a number of years, if adopted by the Commission.
Roll call revealed a quorum was present as indicated above.
Motion
Commissioner Merker moved to approve Resolution No. R13 -091. Vice Mayor Hay
seconded the motion.
Mayor Taylor opened the issue for public hearing.
1
MEETING MINUTES
FIRE ASSESSMENT SPECIAL COMMISSION MEETING
BOYNTON BEACH, FL
September 12, 2013
Richard Miessau, 114 SW 9 Street, was unhappy with the fire assessment and the
fact he may not have had to pay any of the yearly assessments because of his income.
He had an application for the H.E.L.P. (Hardship Extension Loan Program) program to
apply for the exemption. On page two of the application there is a HHS determination of
poverty guidelines. He asked if the figures listed were gross or net income. He had
been told by staff in the Finance Department, it was as listed on line 22 of the 1040A
income tax form. He was told he would be eligible if he filed the application with two
copies of his income taxes for the past two years. It was to be announced at this
meeting for everyone to understand.
Mr. Miessau contended the hardship information had not been related for any of the
years the assessment has been collected. He opposed the assessment when it was
first assessed. Things proposed to justify the assessment have been done. Fire
Station #1 remains in City Hall, Fire Station #4 was built on Federal Highway and the
old Fire Station is being used as a junkyard. He had gone to Fire Station #2 and could
not get into the building. He found the firemen in the back on lunch break. He was
annoyed he could not enter through the front entrance. He asserted all the fire stations
should be accessible to the public at any time.
Tim Howard, Director of Finance, addressed the issue of the hardship application.
Once the assessment is approved by the Commission, the application is included. It
would be distributed next week. The deadline is November 1, 2013 to apply. The
poverty guidelines are based on adjusted gross income from the IRS tax forms. There
are a number of ways to obtain an exemption. One is based on the poverty guidelines
as followed by the County and State. The County's exemption is based on adjusted
gross income also. A tax return would have to be submitted with the application to be
reviewed.
Mr. Miessau was confident he was not the only resident that would be eligible and he
questioned why the application and exemption had not been publicized. He argued the
tax has been illegal from the beginning. The Resolution was made to cover the
mistakes. It was first enacted for seven years as he reminded Mayor Taylor, to pay for
the new fire house and support the Fire Department. It was a great project and needed,
but the seven -year promise has been broken. It is long past the seven years and the
fee keeps going up. He could have been exempt all the years with his age and income
levels.
Mayor Taylor advised the hardship exemption and form was publicized. He read the
exemption notice as follows: "The City Commission recognizes that the assessment
may create a hardship on certain residential property owners in the City. Therefore, the
final rate Resolution provides a means whereby property owners may request H.E.L.P.,
Hardship Exemption Loan Program, for a total or a partial waiver through an application
review process. A copy of the application is attached. Notice of the H.E.L.P. was also
uploaded to the City's website."
2
MEETING MINUTES
FIRE ASSESSMENT SPECIAL COMMISSION MEETING
BOYNTON BEACH, FL
3
September 12, 2013
The fact a waiver is available has been publicized. Mr. Miessau agreed it was possible
it was publicized, but he had never seen it. He does follow what is going on in the City
as best he can. He remained disappointed the waiver had not been publicized more.
The press was not present to publish the information in the newspapers. Many people
in the City could use the money.
Commissioner Casello inquired about the posting procedure. Ms. LaVerriere replied the
advertisement for the assessment hearing includes the application and guidelines. Mr.
Howard added, the hearing is advertised and after the application is approved as part of
the Resolution, the application is posted on the website, letters are mailed out to
previous recipients and copies are distributed in the Library, 2 -1 -1 services, City Hall
lobby and this year it will appear on Twitter and Facebook.
Ms. LaVerriere encouraged Mr. Miessau to contact Mr. Howard and make an
appointment for assistance. There have been more applications each year. More ways
are being utilized to make known the application and exemption is available. It would
be too costly to send an application to every household. Mr. Howard did recall the Palm
Beach Post newspaper did do an article on the hardship exemption.
Mr. Miessau explained the difficulties he had finding anyone who knew about the
program and find the application itself. Mr. Howard promised to send the application to
Mr. Miessau as soon as the Resolution was filed.
Vice Mayor Hay inquired about the seven -year limitation. Mayor Taylor advised the
request for an assessment was returned to the Commission after the seven year period
and it was extended for another year. Each year thereafter it has to be approved.
Mr. Miessau argued the assessment was illegal for the first seven years. Attorney
Cherof advised the assessment was reviewed by a Court and the Court found it was a
legal special assessment under Florida Law and has been legal since its inception.
Vote
The motion passed unanimously.
There being nothing further to come before the Commission, Mayor Taylor properly
adjourned the meeting at 6:14 p.m.
(Continued on next page.)
MEETING MINUTES
FIRE ASSESSMENT SPECIAL COMMISSION MEETING
BOYNTON BEACH, FL
ATTEST:
4i/eery crry cezr r
D diet M. Prainito%MMC
City Clerk
J %ith A. Pyle, CM
Deputy City Clerk
4
CITY OF BOYNTO : ' A
September 12, 2013
Michael M. Fitzpatrick, Com ion-r
The City of Boynton Beach
NOTICE OF SPECIAL CITY COMMISSION MEETING AND PUBLIC HEARING
THURSDAY, SEPTEMBER 12, 2013 AT 6:00 P.M.
In accordance with Section 22 of the City Charter of the City of Boynton Beach and Florida Statutes you
are hereby notified of City Commission meeting to be held on Thursday, September 12, 2013 at 6:00
p.m. until business is concluded for the purpose of conducting the:
07/29/2015 4:00 PM
City Clerk's Office
100 E BOYNTON BEACH BLVD
BOYNTON BEACH FL 33435
(561) 742 -6060
FAX: (561) 742-6090
e -mail : prainitoj @ci.boynton- beach.fl.us
www.boynton-beach.org
COMMISSION CHAMBERS
100 E. BOYNTON BEACH BLVD.
BOYNTON BEACH, FLORIDA
1. PUBLIC HEARING TO ADOPT FY 2013/2014 FINAL FIRE ASSESSMENT ANNUAL
RATE RESOLUTION NO. R13 -091
Jerry Taylor, Mayor
Woodrow Hay, Vice Mayor
David T. Merker, Commissioner
Michael Fitzpatrick, Commissioner
Joe Casello, Commissioner
NOTICE
IF A PERSON DECIDES TO APPEAL ANY DECISION MADE BY THE CITY COMMISSION WITH RESPECT TO ANY MATTER CONSIDERED AT THIS MEETING, HE /SHE
WILL NEED A RECORD OF THE PROCEEDINGS AND, FOR SUCH PURPOSE, HE /SHE MAY NEED TO ENSURE THAT A VERBATIM RECORD OF THE PROCEEDING IS
MADE, WHICH RECORD INCLUDES THE TESTIMONY AND EVIDENCE UPON WHICH THE APPEAL IS TO BE BASED. (F.S. 286.0105)
THE CITY SHALL FURNISH APPROPRIATE AUXILIARY AIDS AND SERVICES WHERE NECESSARY TO AFFORD AN INDIVIDUAL WITH A DISABILITY AN EQUAL
OPPORTUNITY TO PARTICIPATE IN AND ENJOY THE BENEFITS OF A SERVICE, PROGRAM, OR ACTIVITY CONDUCTED BY THE CITY. PLEASE CONTACT THE
CITY CLERK'S OFFICE AT (561) 742 -6060 AT LEAST TWENTY - FOUR HOURS PRIOR TO THE PROGRAM OR ACTIVITY IN ORDER FOR THE CITY TO
REASONABLY ACCOMMODATE YOUR REQUEST.
S: \CC \WP \SPECIAL MEETINGS \Fire Assessment \Special Meeting - Fire Assessment Public Hearing - 09- 12- 13.doc
America's Gateway to the Gulfstream
1 4
CITY OF BOYNTON BEACH, FLORIDA
FINAL ASSESSMENT RESOLUTION
R13-ocit
ADOPTED SEPTEMBER 12, 2013
10
1
13
1�
17
1�
1
2(
2
2
2
24
25
26
27
28
29
3q
31
RESOLUTION NO. R13- Oq 1
A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF
BOYNTON BEACH, FLORIDA, RELATING TO THE PROVISION OF
FIRE RESCUE SERVICES, FACILITIES, AND PROGRAMS IN THE
CITY OF BOYNTON BEACH, FLORIDA; IMPOSING FIRE RESCUE
ASSESSMENTS AGAINST ASSESSED PROPERTY LOCATED WITHIN
THE CITY, FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2013;
APPROVING THE RATE OF ASSESSMENT; APPROVING THE
ASSESSMENT ROLL; CONFIRMING AND CONTINUING A
PROCEDURE FOR HARDSHIP WAIVERS OR DEFERRALS OF ALL
OR PART OF THE CITY'S FIRE RESCUE SPECIAL ASSESSMENT
INCLUDING APPLICATION AND REVIEW BY THE CITY'S FINANCE
DIRECTOR OR DESIGNEE, AND ELIGIBILITY CRITERIA FOR SUCH
WAIVERS; PROVIDING FOR CONFLICTS; PROVIDING FOR
SEVERABILITY; AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, the City Commission of Boynton Beach, Florida (the "City
Commission "), has enacted Ordinance No. 08 -017 (the "Ordinance "), which authorizes the
imposition of Fire Rescue Assessments each Fiscal Year for the rescue services, facilities, and
programs against Assessed Property located within the City; and
WHEREAS, the imposition of a Fire Rescue Assessment for fire rescue services,
facilities, and programs each fiscal year is an equitable and efficient method of allocating and
apportioning the Fire Rescue Assessed Cost among parcels of Assessed Property; and
WHEREAS, the City Commission desires to continue a Fire Rescue Assessment
program and impose a Fire Rescue Assessment in the City using the procedures provided by the
Ordinance, including the tax bill collection method, for the Fiscal Year beginning on October 1,
2013; and
WHEREAS, the City Commission, on July 1, 2008, adopted Resolution No. R08 -076
(the "Initial Assessment Resolution "); and
WHEREAS, the City Commission, on July 23, 2013, adopted Resolution No. R13 -067
(the "Preliminary Assessment Resolution "), which set forth the preliminary assessment rates for
Page 2 of 14
7
10
12
13
14
15
16
17
18
19
20
21
22
23
Fiscal Year 2013 -14, and which contains and references a brief and general description of the
fire rescue services, facilities, and programs to be provided to Assessed Property; describes the
method of apportioning the Fire Rescue Assessed Cost to compute the Fire Rescue Assessment
for fire rescue services, facilities, and programs against Assessed Property; confirmed the rates
of assessment; and directs the updating and preparation of the Assessment Roll and provision of
the notice required by the Ordinance; and
WHEREAS, in order to impose Fire Rescue Assessments for the Fiscal Year beginning
October 1, 2013, the Ordinance requires the City Commission to adopt a Final Assessment
Resolution, which confirms and establishes the rates of assessment, and approves the
Assessment Roll for the upcoming Fiscal Year, with such amendments as the City Commission
deems appropriate, after hearing comments and objections of all interested parties; and
WHEREAS, the Assessment Roll has heretofore been made available for inspection by
the public, as required by the Ordinance; and
WHEREAS, notice of a public hearing has been published and mailed, as required by
the terms of the Ordinance. An Affidavit of Mailing being attached hereto as Appendix A and
the Proof of Publication being attached hereto as Appendix B; and
WHEREAS, the City Commission recognizes that the special assessment may work a
hardship on certain residential property owners in the City, and desires to continue to provide a
means whereby affected property owners may request a total or partial waiver of the special
assessment for hardship; and
WHEREAS, a public hearing was held on September 12, 2013, and comments and
objections of all interested persons have been heard and considered as required by the terms of
the Ordinance.
Page 3 of 14
10
11
12
13
14
15
16
17
18
19
20
21
25
1 NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF
2 THE CITY OF BOYNTON BEACH, FLORIDA THAT:
3
22 {
23
24
SECTION 1. AUTHORITY. This resolution is adopted pursuant to Ordinance No.
08 -017; Resolution No. R08 -076; Resolution No. R13 -067; Article VIII, Section 2, Florida
Constitution; Sections 166.021 and 166.041, Florida Statutes; and other applicable provisions of
law.
SECTION 2. DEFINITIONS AND INTERPRETATION. This resolution
constitutes the Final Assessment Resolution as defined in the Ordinance. All capitalized words
and terms not otherwise defined herein shall have the meanings set forth in the Ordinance, the
Initial Assessment Resolution and the Preliminary Assessment Resolution.
SECTION 3. IMPOSITION OF FIRE RESCUE ASSESSMENTS.
(A) The parcels of Assessed Property described in the Assessment Roll, which is
hereby approved, are hereby found to be specially benefited by the provision of the fire rescue
services, facilities, and programs described or referenced in the Preliminary Assessment
Resolution, in the amount of the Fire Rescue Assessment set forth in the Assessment Roll, a
copy of which was present or available for inspection at the above referenced public hearing and
is incorporated herein by reference. It is hereby ascertained, determined, and declared that each
parcel of Assessed Property within the City will be specially benefited by the City's provision of
fire rescue services, facilities, and programs in an amount not less than the Fire Rescue
Assessment for such parcel, computed in the manner set forth in the Preliminary Assessment
Resolution. Adoption of this Final Assessment Resolution constitutes a legislative
determination that all parcels assessed derive a special benefit in a manner consistent with the
legislative declarations, determinations and findings as set forth in the Ordinance, the
Preliminary Assessment Resolution, and this Final Assessment Resolution from the fire rescue
Page 4 of 14
31
a
7
8
13
14
15
161
17
18
19
20
21
services, facilities, or programs to be provided and a legislative determination that the Fire
Rescue Assessments are fairly and reasonably apportioned among the properties that receive the
special benefit as set forth in the Preliminary Assessment Resolution.
0
The method for computing Fire Rescue Assessments described and referenced in
the Preliminary Assessment Resolution is hereby approved. The Parcel Apportionment
methodology described in Appendix F of the Preliminary Assessment Resolution, and adopted
in Section 7 of the Preliminary Assessment Resolution, is hereby approved.
(C) For the Fiscal Year beginning October 1, 2013, the estimated net Fire Rescue
Assessed Cost to be assessed is $5,809,640.00. The Fire Rescue Assessments to be assessed and
apportioned among benefited parcels pursuant to the Cost Apportionment and Parcel
Apportionment to generate the estimated Fire Rescue Assessed Cost for the Fiscal Year
commencing October 1, 2013, are hereby confirmed and established as follows:
Property Use Category Rate Per Dwelling Unit
Residential $88.00
Non - Residential Property Use Categories Rate Per Square Foot
Commercial $0.20
Industrial/Warehouse $0.05
Institutional $0.22
Nursing Home $0.22
(D) The above rates of assessment are hereby approved. Fire Rescue Assessments
for fire rescue services, facilities, and programs in the amounts set forth in the Assessment Roll,
as herein approved, are hereby levied and imposed on all parcels of Assessed Property described
in such Assessment Roll for the Fiscal Year beginning October 1, 2013.
(E)
As authorized in Section 2.14 of the Ordinance, no Fire Rescue Assessment
shall be imposed upon a parcel of Government Property, except as provided in the Preliminary
Assessment Resolution, or upon a parcel of Institutional Property whose use is wholly exempt
from taxation under Florida law.
Page 5 of 14
4
9
10
111
12
13
14
15
16
17
18
19
201
21 .
22
23
(F) Any shortfall in the expected Fire Rescue Assessment proceeds due to any
reduction or exemption from payment of the Fire Rescue Assessments required by law or
authorized by the City Commission shall be supplemented by any legally available funds, or
combination of such funds, and shall not be paid for by proceeds or funds derived from the Fire
Rescue Assessments.
(G) As authorized in Section 2.13 of the Ordinance, interim Fire Rescue
Assessments are also levied and imposed against all property for which a Building Permit is
issued after adoption of this Final Assessment Resolution based upon the rates of assessment
approved herein.
(H) Fire Rescue Assessments shall constitute a lien upon the Assessed Property so
assessed equal in rank and dignity with the liens of all state, county, district, or municipal taxes
and other non -ad valorem assessments. Except as otherwise provided by law, such lien shall be
superior in dignity to all other liens, titles and claims, until paid.
(I) The Assessment Roll, as herein approved, shall be delivered to the Tax Collector
for collection using the tax bill collection method in the manner prescribed by the Ordinance.
The Assessment Roll, as delivered to the Tax Collector, shall be accompanied by a Certificate to
Non -Ad Valorem Assessment Roll in substantially the form attached hereto as Appendix C.
(J) No Emergency Medical Services shall be funded from the Fire Rescue
Assessment revenues.
SECTION 4. CONFIRMATION OF PRELIMINARY ASSESSMENT
RESOLUTION. The Preliminary Assessment Resolution is hereby confirmed.
SECTION 5. EFFECT OF ADOPTION OF RESOLUTION. The adoption of this
Final Assessment Resolution shall be the final adjudication of the issues presented (including,
Page 6 of 14
10
11
12
13
14 1. Relief from all payments of an annual Fire Rescue Assessment.
15 2. Relief from a portion of payments of an annual Fire Rescue Assessment.
16
17 3. Deferral of payments of an annual Fire Rescue Assessment.
18 4. Deferral of a portion of payments of an annual Fire Rescue Assessment.
19
20 (C) The following individuals are eligible for financial assistance.
21 1. Residential Property Owners who meet 2013 HHS Poverty Guidelines.
22
23 2. Residential property owners that are exempt from ad valorem taxation
24 pursuant to the following Florida Statutes are eligible to apply for a
25 ! Hardship Waiver or Deferral:
26 1
27 a. Section 196.081, Florida Statutes (totally disabled veterans and
28' surviving spouses of veterans);
29
but not limited to, the determination of special benefit and fair apportionment to the Assessed
Property, the method of apportionment and assessment, the rate of assessment, the Assessment
Roll and the levy and lien of the Fire Rescue Assessments), unless proper steps shall be initiated
in a court of competent jurisdiction to secure relief within 20 days from the date of this Final
Assessment Resolution.
SECTION 6. HARDSHIP WAIVERS OR DEFERRALS.
(A) The City Commission of the City of Boynton Beach, Florida hereby continues
its program for qu lified individuals who need financial assistance to pay all or part of the Fire
Rescue Assessment levied on their property or who seek deferral of payment of all or part of the
Fire Rescue Assessment on their property.
(B) The City' s program for financial assistance shall be commonly referred to as
H.E.L.P., Hardship Extension Loan Program. The following types of financial assistance are
available, based upon need:
Page 7 of 14
6
1 I 4. Residential Property Owners that are qualified under the Florida
1 I Homestead Property Tax Deferral Act, Section 197.242, et al., Florida
141 Statutes.
15
16
1
30
b. Section 196.091, Florida Statutes (disabled veterans confined to
wheelchairs);
c. Section 196.101, Florida Statutes (totally and permanently
disabled persons).
3. Residential Property Owners that qualify for the additional homestead
exemption for persons 65 and over authorized pursuant to Section
196.075, Florida Statutes are also eligible to apply for the Hardship
Waiver.
(D) Eligible Residential Property Owners may submit an application for a Hardship
Waiver or Deferral, on a form prepared by the City, with the Finance Department. The
1 Application shall include the following:
19 1. Documentation demonstrating eligibility for the Hardship Waiver or
2C! Deferral through one of the criteria from exemptions listed in Section C
21 above;
2
2. A copy of the Tax Bill for the subject property;
3. Description of the facts and circumstances of the hardship.
(E) All Applications for the Hardship Waiver or Deferral must be received by the
City's Finance Department on or before November 1 of each year in order to be considered for
the currently billed assessment. For example, all Hardship Waiver or Deferral Applications for
the Fire Rescue Special Assessment for the Fiscal Year commencing October 1, 2013, must be
received on or before November 1, 2013.
(F) Once received, all applications shall be reviewed by the City's Finance Director,
311 or his or her designee ( "Reviewing Official "). The Reviewing Official shall review the facts
3 and circumstances to determine whether a hardship exists to warrant a partial or total waiver of
Page 8 of 14
1
the special assessment levied upon the applicant's real property or a deferral of payment of such.
The decision of the Reviewing Official is final.
(G) The Reviewing Official shall render a written decision and provide such to the
applicant.
(14) If a partial or total waiver or deferral is granted by the Reviewing Official, the
7 Finance Director shall ensure appropriate documentation is provided to the Tax Collector as to
the revised amount of the assessment as to the applicant.
year.
An applicant may apply for a Hardship Waiver as to one property only.
An applicant must apply for the Hardship Waiver on an annual basis.
A deferral may be granted for no longer than the end of the then current fiscal
(L) When financial assistance is granted pursuant to the H.E.L.P. program, any
shortfall in the expected Fire Rescue Assessment proceeds due to any reduction or exemption
from payment of the Fire Rescue Assessments authorized by this Section shall be supplemented
by any legally available funds, or combination of such funds, and shall not be paid for by
proceeds or funds derived from the Fire Rescue Assessments.
SECTION 7. MOBILE HOME VACANCY ADJUSTMENT. As authorized in
Section 4(L) of the Preliminary Rate Resolution, there shall be a Mobile Home Vacancy
Adjustment procedure for Mobile Home and Recreational Vehicle Park Property, using the
procedures established in Resolution R11 -089. Any shortfall in the expected Fire Rescue
Assessment proceeds due to any adjustment for vacancy shall be supplemented by any legally
available funds and shall not be paid for by proceeds or funds derived from Fire Rescue
Page 9of14
9
1�
Assessments. Failure of the Owner to timely provide the information to the City will result in
no Vacancy Adjustment for the special assessment.
SECTION 8. CONFLICTS. All resolutions or parts of resolutions in conflict
herewith are hereby repealed to the extent of such conflict.
SECTION 9. SEVERABILITY. If any clause, section, other part or application of
this resolution is held by any Court of competent jurisdiction to be unconstitutional or invalid, in
part or application, it shall not affect the validity of the remaining portions or applications of this
Resolution.
SECTION 10. EFFECTIVE DATE. This Resolution shall become effective
immediately upon its passage and adoption.
PASSED AND ADOPTED this 12 day of September, 2013
(Continued on Next Page)
Page 10 of 14
1
1
1
3
9 i
l
13
14
20
21
2
23
2
25
2
2
ATTEST:
et M. Prainito, MMC
ity Clerk
(Corporate Seal)
CITY OF BOYNTON BEACH, FLORIDA
Vk Mayo Woodrow L. Hay
is io er — & avid T. Merker
ichael M. Fitzpatrick
ssioner — Joe Casello
Page 11 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 23, 2013 (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 2013 -14, 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 16, 2013, 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.
STATE OF FLORIDA
COUNTY OF PALM BEACH COUNTY
NOTARY PL'3LIC•STATE OF FLORIDA
Lynn M. Swanson
`_ Commission #DD915552
., Expires: NOV 17, 2013
8O DED THRC ATLANTIC BONDING COONC.
STATE OF FLORIDA
COUNTY OF LEON
TAMMY PETERS
Commission # DD 921344
Expires August 31, 2013
i�tbtd Fainburaw800,98 67018
Laver i er
Lori e, affiant
S ndi Melgarejo, affiant
The forego% g Affidavit of Mailing was sworn to and subscribed before me this
LS day of i G . sr , 2013 by Lori LaVerriere. Aet City Manager, City of
Boynton Beach, Florida. She is personally known to me or has produced as
identification and did take an oath.
Pri / � =d Name: 4l/094'V,,,_ t WI/Sd)
N ary Public, Slate of Florida
At Large �
My Commission Expires: ////7 /3
Commission No,:1013q /,S,S,�'
The foregoing Affidavit of Mailing was sworn to and subscribed before me this
/,day of August, 2013 by Sandi Melgar- • P • - _ - .vernment
Services Group, Inc., a Florida corporation. he is •ersonally known to me or has
produced as identification and did take an oath.
Printed N:m•: — ""la r J�
Notary Pu. ic, State of Fes+ rida
At Large
My Commission Expires: 3 13
Commission No.: 1D. D 9al3yq
City of Boynton Beach
P.O. Box 310
Boynton Beach, FL 33425 -0310
SAIKRUPA 1900 LLC
1900 N FEDERAL HWY
BOYNTON BEACH FL 33435 -2834
Type and Number
Category of Billing Units
RESIDENTIAL 9 Dwelling Units
RESIDENTIAL 3 Dwelling Units
Total Assessment:
* * * * * THIS IS NOT A BILL * * * **
CITY OF BOYNTON BEACH, FLORIDA
NOTICE OF HEARING TO IMPOSE AND PROVIDE
FOR COLLECTION OF FIRE RESCUE
NON -AD VALOREM ASSESSMENTS
NOTICE DATE: AUGUST 16, 2013
Tax Parcel #: 08434515060010210
Sequence #: 1
Legal Description: W S SHEPARDS SUB
(LESS W 64 FT
LTS 21 TO 25 INC
* * * * * 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, 2013 -
September 30, 2014. 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 he $5,809,640. The annual fire rescue assessment is based on the classification of each parcel of
property and number of billing units contained therein.
Fiscal Year 13 -14
Assessment
$792 00
5264.00
$1,056.00
The maximum annual fire rescue services assessment for the above parcel for Fiscal Year 2013 -14 and future fiscal years is $1,056.00.
A public hearing will be held at 6.00 p.m. on September 12, 2013, 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- miflage 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 bit mailed in November. Failure to pay the assessrnents 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 Thursday between 7:00 a.m. and 6:00 p.m.
APPENDIX B
PROOF OF PUBLICATION
Page 13 of 14
The Palm Beach Post
REAL NEWS SARIS ERE
Palm Beach Daily Jews
Signed ;/l f4 (/u'
u Y)D] Qc &?/ : J
Sworn to and subscribed b efore 0
Who is personally known to me.
7 X . ..
a : P' ''' NOTICE OF
CITY OF BOYNTON BEACH
PROOF OF PUBLICATION
STATE OF FLORIDA
COUNTY OF PALM BEACH
Before the undersigned authority personally
appeared Emily Minch, who on oath says that she
is Call Center Legal Advertising Representative of
The Palm Beach Post, a daily and Sunday
newspaper, published at West Palm Beach in Palm
Beach County, Florida; that the attached copy of
advertising for a Notice
was published in said newspaper on
08/16/2013 and ended 08/16/2013
Affiant further says that the said The Post is a
newspaper published at West Palm Beach, in said
Palm Beach County, Florida, and that the said
newspaper has heretofore been continuously
published in said Palm Beach County, Florida, daily
and Sunday and has been entered as second class
mail matter at the post office in West Palm Beach,
in said Palm Beach County, Florida, for a period of
one year next preceding the first publication of the
attached copy of advertisement; and affiant further
says that she/he has neither paid nor promised any
person, firm or corporation any discount rebate,
commission or refund for the purpose of securing
this advertisement for publication in the said
newspaper. Also published in Martin and St. Lucie
Counties.
8/19/2 3 u HEARING
•\\ 1 l A �O TL�tB�e1tM5AQQl Pu61i�
In and for the State of Ohio
"`" a p Commission Expires September 30, 2014
•
!��C1 0`•••
1.,,
i
[41
tiv
i R
•
3� :f. .
y VVV
`.6F.4.:: $:-
t'' . , . I
OR 07016/41113N
Off OF 1102142014 PACK MUM
NR: Mn I h Intl. 16 2013
The Palm Beach Post
REAL NEWS SARIS ERE
Palm Beach Daily Jews
Signed ;/l f4 (/u'
u Y)D] Qc &?/ : J
Sworn to and subscribed b efore 0
Who is personally known to me.
7 X . ..
a : P' ''' NOTICE OF
CITY OF BOYNTON BEACH
PROOF OF PUBLICATION
STATE OF FLORIDA
COUNTY OF PALM BEACH
Before the undersigned authority personally
appeared Emily Minch, who on oath says that she
is Call Center Legal Advertising Representative of
The Palm Beach Post, a daily and Sunday
newspaper, published at West Palm Beach in Palm
Beach County, Florida; that the attached copy of
advertising for a Notice
was published in said newspaper on
08/16/2013 and ended 08/16/2013
Affiant further says that the said The Post is a
newspaper published at West Palm Beach, in said
Palm Beach County, Florida, and that the said
newspaper has heretofore been continuously
published in said Palm Beach County, Florida, daily
and Sunday and has been entered as second class
mail matter at the post office in West Palm Beach,
in said Palm Beach County, Florida, for a period of
one year next preceding the first publication of the
attached copy of advertisement; and affiant further
says that she/he has neither paid nor promised any
person, firm or corporation any discount rebate,
commission or refund for the purpose of securing
this advertisement for publication in the said
newspaper. Also published in Martin and St. Lucie
Counties.
8/19/2 3 u HEARING
•\\ 1 l A �O TL�tB�e1tM5AQQl Pu61i�
In and for the State of Ohio
"`" a p Commission Expires September 30, 2014
•
!��C1 0`•••
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
Beech will conduct a public hearing to consider the imposition of annual fire
rescue speciol assessment for the provision of fire rescue services within the
municipal boundaries of the City of Boynton Beach.
The hearing will be held at 6:00 p.m., on September 12, 2013, in
the Commission Chambers of City Had, 100 East Boynton Beach Boulevard,
Boynton Beach, Florida, for the purpose of receiving public comment on the
proposed assessments. M 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 wIR need o record of the proceedings and may need to ensure that a
verbatim record is mode, 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 on interpreter to participate in this
proceeding should contact the City Clerk's Office at (561) 7424060, at least
three days prior to the date of the hearing.
The assessment for each parcel of property will be based upon
each parcel's classification and the total number of billing unit attributed
to that parcel. The proposed fire rescue assessment schedule for Fiscal Year
2013 -2014 is as follows:
Property Use Category Rate Per Dwelling Unit
Residential $88.00
Non-Residential Property Use Categories Rote Per Square Foot
Commercial $ 0.20
Industrial/Warehouse $ 0.05
Institutional $ 0.22
Nursing Home $ 0.22
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.
The fire rescue non-ad valorem assessment will be collected on the ad
valorem tax bill to be mailed in November 2013. Failure to pay the assessments
will cause a tax certificate to be issued against the properly, which may result in
a loss of title.
If you have any questions, please contact the Finance Department at
(561) 742 6310, Monday through ursdoy between 7:00 a.m. and 6:00 p.m.
• City of Boynton Beach
CITY COMMISSION
CITY OF BOYNTON BEACH, FLORIDA
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
APPENDIX C
FORM OF CERTIFICATE
TO
NON -AD VALOREM ASSESSMENT ROLL
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, 2013.
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 42 day of { - eryl bey - , 2013.
CITY OF BOYNTON BEACH, FLORIDA
Page 14 of 14
[To be delivered to Palm Beach County Tax Collector by September 15]
NAME:
City of Boynton Beach, Florida
Fire Assessment Application for Determination of Eligibility for H.E.L.P.
FISCAL YEAR 2013 -2014
(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)
(NAME)
(AGE)
(AGE)
(RELATIONSHIP)
(RELATIONSHIP)
I CERTIFY THAT I AM A RESIDENTIAL PROPERTY OWNER AND 1 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 2013 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.
O 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
C] 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 (2011 & 2012) Federal Income Tax Returns)
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.
DETERMINING IF YOU MEET HHS POVERTY GUIDELINES
2013 HHS Poverty Guidelines
Size of Poverty
Family Unit Guideline
1 $ 11,490
2 $ 15,510
3 $ 19,530
4 $ 23,550
5
6
For each additional person, add $ 4,020
$ 27,570
$ 31,590
7 $ 35,610
8 $ 39,630
Source: Federal Register, Vol. 78 No. 16,
January 24, 2013, pp. 5182 -5183
CITY REVIEW PROCESS:
Applicant's signature Date
PLEASE NOTE WHAT INCOME TO INCLUDE
Income used to calculate if you meet poverty
level status includes the following sources:
Wages, unemployment compensation, Social
Security, Supplemental Social Security
Income, public assistance, veterans'
payments, survivor benefits, pension or
retirement income, interest, dividends, rents,
royalties, income from estates, trust,
educational assistance, alimony, child support,
assistance from outside the household, and
other miscellaneous sources.
D 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, 2013
> The Hardship Waiver will be reviewed by the City's Finance Director or his or her designee (Reviewing
Official).
D 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 2013 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
Tax ID Number Legal Description
Name of Park
STATE OF
COUNTY OF
Affiant
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, 2012 to December 31, 2012:
(Notary Seal)
Mobile Home Spaces
Vacant Spaces
Vacancy Rate
Signature
Print Name
Telephone Number
CITY OF BOYNTON BEACH
MOBILE HOME PARK VACANCY RATE AFFIDAVIT
THIS AFFIDAVIT IS FOR MOBILE HOME SPACES ONLY
DO NOT INCLUDE RV SPACES
%
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, 2013.
The foregoing instrument was acknowledged before me this day of , 2013, by
, who is personally known to me or who has produced as
identification and who did (did not) take an oath.
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
TOTAL POSSIBLE SPACE NIGHTS
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
(X365) B
C
OCCUPANCY PERCENTAGE E
D/C = E (EXAMPLE: 12,500/36,500 = 34.2 %)
VACANCY RATE F
SUBTRACT E FROM 100% (EXAMPLE: 100% - 34.2% = 65.8 %)