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R15-108 1 2 3 4 5 CITY OF BOYNTON BEACH, FLORIDA 6 7 8 9 10 11 12 ANNUAL ASSESSMENT RESOLUTION 13 R15 -108 14 15 16 17 18 ADOPTED SEPTEMBER 10, 2015 19 20 21 (00092448.1 306 - 9001821 ) Page 1 of 13 22 RESOLUTION NO. R15- , O 8 23 A RESOLUTION OF THE CITY OF BOYNTON BEACH, FLORIDA, 24 RELATING TO THE PROVISION OF FIRE RESCUE SERVICES, 25 FACILITIES, AND PROGRAMS IN THE CITY OF BOYNTON BEACH, 26 FLORIDA; IMPOSING FIRE RESCUE ASSESSMENTS AGAINST 27 ASSESSED PROPERTY LOCATED WITHIN THE CITY FOR THE 28 FISCAL YEAR BEGINNING OCTOBER 1, 2015; APPROVING THE 29 RATE OF ASSESSMENT; APPROVING THE ASSESSMENT ROLL; 30 CONFIRMING AND CONTINUING A PROCEDURE FOR HARDSHIP 31 WAIVERS OR DEFERRALS OF ALL OR PART OF THE CITY'S FIRE 32 RESCUE SPECIAL ASSESSMENT INCLUDING APPLICATION AND 33 REVIEW BY THE CITY'S FINANCE DIRECTOR OR DESIGNEE, AND 34 ELIGIBILITY CRITERIA FOR SUCH WAIVERS; PROVIDING FOR 35 CONFLICTS, SEVERABILITY AND AN EFFECTIVE DATE. 36 37 WHEREAS, the City Commission of Boynton Beach, Florida (the "City Commission "), 38 has enacted Ordinance No. 08 -017 (the "Ordinance "), which authorizes the imposition of Fire 39 Rescue Assessments each Fiscal Year for the fire rescue services, facilities, and programs against 40 Assessed Property located within the City; and 41 WHEREAS, the imposition of a Fire Rescue Assessment for fire rescue services, 42 facilities, and programs each fiscal year is an equitable and efficient method of allocating and 43 apportioning the Fire Rescue Assessed Cost among parcels of Assessed Property; and 44 WHEREAS, the City Commission desires to continue a Fire Rescue Assessment 45 program and impose a Fire Rescue Assessment in the City using the procedures provided by the 46 Ordinance, including the tax bill collection method, for the Fiscal Year beginning on October 1, 47 2015; and 48 WHEREAS, the City Commission, on July 1, 2008, adopted Resolution No. R08 -076 49 (the "Initial Assessment Resolution "); and 50 WHEREAS, the City Commission, on July 21, 2015, adopted Resolution No. R15 -081 51 (the "Preliminary Assessment Resolution "), which set forth the preliminary assessment rates for {00092448 1 306 - 9001821 ) Page 2 of 13 52 Fiscal Year 2015 -16, and which contains and references a brief and general description of the fire 53 rescue services, facilities, and programs to be provided to Assessed Property; describes the 54 method of apportioning the Fire Rescue Assessed Cost to compute the Fire Rescue Assessment 55 for fire rescue services, facilities, and programs against Assessed Property; confirmed the rates of 56 assessment; and directs the updating and preparation of the Assessment Roll and provision of the 57 notice required by the Ordinance; and 58 WHEREAS, in order to impose Fire Rescue Assessments for the Fiscal Year beginning 59 October 1, 2015, the Ordinance requires the City Commission to adopt an Annual Rate 60 Assessment Resolution, which confirms and establishes the rates of assessment, and approves the 61 Assessment Roll for the upcoming Fiscal Year, with such amendments as the City Commission 62 deems appropriate, after hearing comments and objections of all interested parties; and 63 WHEREAS, the Assessment Roll has heretofore been made available for inspection by 64 the public, as required by the Ordinance; and 65 WHEREAS, notice of a public hearing has been published and mailed, as required by the 66 terms of the Ordinance. An Affidavit of Mailing is attached hereto as Appendix A and the Proof 67 of Publication is attached hereto as Appendix B; and 68 WHEREAS, the City Commission recognizes that the special assessment may work a 69 hardship on certain residential property owners in the City, and desires to continue to provide a 70 means whereby affected property owners may request a total or partial waiver of the special 71 assessment for hardship; and 72 WHEREAS, a public hearing was held on September 10, 2015, and comments and 73 objections of all interested persons have been heard and considered as required by the terms of the 74 Ordinance. (00092448.1 306 - 9001821) Page 3 of 13 '' 75 NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE 76 CITY OF BOYNTON BEACH, FLORIDA THAT: 77 78 SECTION 1. AUTHORITY. This resolution is adopted pursuant to Ordinance No. 08- 79 017; Resolution No. R08 -076; Resolution No. R15 -081; Article VIII, Section 2, Florida 80 Constitution; Sections 166.021 and 166.041, Florida Statutes; and other applicable provisions of 81 law. 82 SECTION 2. DEFINITIONS AND INTERPRETATION. This resolution constitutes 83 the Annual Rate Resolution as defined in the Ordinance. All capitalized words and terms not 84 otherwise defined herein shall have the meanings set forth in the Ordinance, the Initial 85 Assessment Resolution and the Preliminary Assessment Resolution. 86 SECTION 3. IMPOSITION OF FIRE RESCUE ASSESSMENTS. 87 (A) The parcels of Assessed Property described in the Assessment Roll, which is 88 hereby approved, are hereby found to be specially benefited by the provision of the fire rescue 89 services, facilities, and programs described or referenced in the Preliminary Assessment 90 Resolution, in the amount of the Fire Rescue Assessment set forth in the Assessment Roll, a copy 91 of which was present or available for inspection at the above referenced public hearing and is 92 incorporated herein by reference. It is hereby ascertained, determined, and declared that each 93 parcel of Assessed Property within the City will be specially benefited by the City's provision of 94 fire rescue services, facilities, and programs in an amount not less than the Fire Rescue 95 Assessment for such parcel, computed in the manner set forth in the Preliminary Assessment 96 Resolution. Adoption of this Annual Rate Resolution constitutes a legislative determination that 97 all parcels assessed derive a special benefit in a manner consistent with the legislative 98 declarations, determinations and findings as set forth in the Ordinance, the Preliminary 99 Assessment Resolution, and this Annual Rate Resolution from the fire rescue services, facilities, {00092448.1 306 - 9001821) Page 4 of 13 100 or programs to be provided and a legislative determination that the Fire Rescue Assessments are 101 fairly and reasonably apportioned among the properties that receive the special benefit as set forth 102 in the Preliminary Assessment Resolution. 103 (B) The method for computing Fire Rescue Assessments described and referenced in 104 the Preliminary Assessment Resolution is hereby approved. The Parcel Apportionment 105 methodology described in Appendix F of the Preliminary Assessment Resolution, and adopted in 106 Section 7 of the Preliminary Assessment Resolution, is hereby approved. 107 (C) For the Fiscal Year beginning October 1, 2015, the estimated net Fire Rescue 108 Assessed Cost to be assessed is $6,542,093.00. The Fire Rescue Assessments to be assessed and 109 apportioned, among benefited parcels pursuant to the Cost Apportionment and Parcel 110 Apportionment to generate the estimated Fire Rescue Assessed Cost for the Fiscal Year 111 commencing October 1, 2015, are hereby confirmed and established as follows: Property Use Category Rate 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 $0.25 112 113 (D) The above rates of assessment are hereby approved. Fire Rescue Assessments for 114 fire rescue services, facilities, and programs in the amounts set forth in the Assessment Roll, as 115 herein approved, are hereby levied and imposed on all parcels of Assessed Property described in 116 such Assessment Roll for the Fiscal Year beginning October 1, 2015. 117 (E) As authorized in Section 2.14 of the Ordinance, no Fire Rescue Assessment shall 118 be imposed upon a parcel of Government Property, except as provided in the Preliminary 119 Assessment Resolution, or upon Institutional Use buildings on a parcel of Institutional Property 120 whose building use is wholly exempt from taxation under Florida law. (00092448.1 306 - 9001821 ) Page 5 of 13 121 (F) Any shortfall in the expected Fire Rescue Assessment proceeds due to any 122 reduction or exemption from payment of the Fire Rescue Assessments required by law or 123 authorized by the City Commission shall be supplemented by any legally available funds, or 124 combination of such funds, and shall not be paid for by proceeds or funds derived from the Fire 125 Rescue Assessments. 126 (G) As authorized in Section 2.13 of the Ordinance, interim Fire Rescue Assessments 127 are also levied and imposed against all property for which a Building Permit is issued after 128 adoption of this Annual Rate Resolution based upon the rates of assessment approved herein. 129 (H) Fire Rescue Assessments shall constitute a lien upon the Assessed Property so 130 assessed equal in rank and dignity with the liens of all state, county, district, or municipal taxes 131 and other non -ad valorem assessments. Except as otherwise provided by law, such lien shall be 132 superior in dignity to all other liens, titles and claims, until paid. 133 (I) The Assessment Roll, as herein approved, shall be delivered to the Tax Collector 134 for collection using the tax bill collection method in the manner prescribed by the Ordinance. The 135 Assessment Roll, as delivered to the Tax Collector, shall be accompanied by a Certificate to Non - 136 Ad Valorem Assessment Roll in substantially the form attached hereto as Appendix C. 137 (J) No Emergency Medical Services shall be funded from the Fire Rescue 138 Assessment revenues. 139 SECTION 4. CONFIRMATION OF PRELIMINARY ASSESSMENT 140 RESOLUTION. The Preliminary Assessment Resolution is hereby confirmed. 141 SECTION 5. EFFECT OF ADOPTION OF RESOLUTION. The adoption of this 142 Annual Rate Resolution shall be the final adjudication of the issues presented (including, but not 143 limited to, the determination of special benefit and fair apportionment to the Assessed Property, (00092448.1 306 - 9001821 } Page 6 of 13 144 the method of apportionment and assessment, the rate of assessment, the Assessment Roll and the 145 levy and lien of the Fire Rescue Assessments), unless proper steps shall be initiated in a court of 146 competent jurisdiction to secure relief within 20 days from the date of this Annual Rate 147 Resolution. 148 SECTION 6. HARDSHIP WAIVERS OR DEFERRALS. 149 (A) The City Commission of the City of Boynton Beach, Florida hereby continues its 150 program for qualified individuals who need financial assistance to pay all or part of the Fire 151 Rescue Assessment levied on their property or who seek deferral of payment of all or part of the 152 Fire Rescue Assessment on their property. 153 (B) The City's program for financial assistance shall be commonly referred to as 154 H.E.L.P., Hardship Extension Loan Program. The following types of financial assistance are 155 available, based upon need: 156 1. Relief from all payments of an annual Fire Rescue Assessment. 157 2. Relief from a portion of payments of an annual Fire Rescue Assessment. 158 159 3. Deferral of payments of an annual Fire Rescue Assessment. 160 4. Deferral of a portion of payments of an annual Fire Rescue Assessment. 161 162 (C) The following individuals are eligible for financial assistance. 163 1. Residential Property Owners who meet 2015 HHS Poverty Guidelines. 164 165 2. Residential property owners that are exempt from ad valorem taxation 166 pursuant to the following Florida Statutes are eligible to apply for a 167 Hardship Waiver or Deferral: 168 169 a. Section 196.081, Florida Statutes (totally disabled veterans and 170 surviving spouses of veterans); 171 172 b. Section 196.091, Florida Statutes (disabled veterans confined to 173 wheelchairs); 174 (00092448.1 306 - 9001821 } Page 7 of 13 175 c. Section 196.101, Florida Statutes (totally and permanently disabled 176 persons). 177 178 3. Residential Property Owners that qualify for the additional homestead 179 exemption for persons 65 and over authorized pursuant to Section 180 196.075, Florida Statutes are also eligible to apply for the Hardship 181 Waiver. 182 183 4. Residential Property Owners that are qualified under the Florida 184 Homestead Property Tax Deferral Act, Section 197.242, et al., Florida 185 Statutes. 186 187 (D) Eligible Residential Property Owners may submit an application for a Hardship 188 Waiver or Deferral, on a form prepared by the City, with the Finance Department. The 189 Application shall include the following: 190 1. Documentation demonstrating eligibility for the Hardship Waiver or 191 Deferral through one of the criteria from exemptions listed in Section C 192 above; 193 194 2. A copy of the Tax Bill for the subject property; 195 3. Description of the facts and circumstances of the hardship. 196 (E) All Applications for the Hardship Waiver or Deferral must be received by the 197 City's Finance Department on or before October 20 of each year in order to be considered for the 198 currently billed assessment. For example, all Hardship Waiver or Deferral Applications for the 199 Fire Rescue Special Assessment for the Fiscal Year commencing October 1, 2015, must be 200 received on or before October 20, 2015. 201 (F) Once received, all applications shall be reviewed by the City's Finance Director, 202 or his or her designee ( "Reviewing Official "). The Reviewing Official shall review the facts and 203 circumstances to determine whether a hardship exists to warrant a partial or total waiver of the 204 special assessment levied upon the applicant's real property or a deferral of payment of such. The 205 decision of the Reviewing Official is final. (00092448 1 306 - 9001821) Page 8 of 13 206 (G) The Reviewing Official shall render a written decision and provide such to the 207 applicant. 208 (H) If a partial or total waiver or deferral is granted by the Reviewing Official, the 209 Finance Director shall ensure appropriate documentation is provided to the Tax Collector as to the 210 revised amount of the assessment as to the applicant. 211 (I) An applicant may apply for a Hardship Waiver as to one property only. 212 (J) An applicant must apply for the Hardship Waiver on an annual basis. 213 (K) A deferral may be granted for no longer than the end of the then current fiscal 214 year. 215 (L) When financial assistance is granted pursuant to the H.E.L.P. program, any 216 shortfall in the expected Fire Rescue Assessment proceeds due to any reduction or exemption 217 from payment of the Fire Rescue Assessments authorized by this Section shall be supplemented 218 by any legally available funds, or combination of such funds, and shall not be paid for by 219 proceeds or funds derived from the Fire Rescue Assessments. 220 SECTION 7. MOBILE HOME VACANCY ADJUSTMENT. As authorized in 221 Section 4(L) of the Preliminary Rate Resolution, there shall be a Mobile Home Vacancy 222 Adjustment procedure for Mobile Home and Recreational Vehicle Park Property, using the 223 procedures established in Resolution R11 -089. Any shortfall in the expected Fire Rescue 224 Assessment proceeds due to any adjustment for vacancy shall be supplemented by any legally 225 available funds and shall not be paid for by proceeds or funds derived from Fire Rescue 226 Assessments. Failure of the Owner to timely provide the information to the City will result in no 227 Vacancy Adjustment for the special assessment. {00092448.1 306 - 9001821 ) Page 9 of 13 228 SECTION 8. CONFLICTS. All resolutions or parts of resolutions in conflict herewith 229 are hereby repealed to the extent of such conflict. 230 SECTION 9. SEVERABILITY. If any clause, section, other part or application of this 231 resolution is held by any Court of competent jurisdiction to be unconstitutional or invalid, in part 232 or application, it shall not affect the validity of the remaining portions or applications of this 233 Resolution. 234 SECTION 10. EFFECTIVE DATE. This Resolution shall become effective 235 immediately upon its passage and adoption. 236 PASSED AND ADOPTED this /0 day of , 2015. 237 238 CITY OF BOYNTON BEACH, FLORIDA 239 240 YES NO 241 Mayor — Jerry Taylor 242 243 Vice Mayor — Joe Casello 244 245 Commissioner — David T. Merker 246 247 Commissioner — Mack McCray 248 249 Commissioner — Michael M. Fitzpatrick !� 250 251 252 VOTE 253 254 ATTEST: v A. 255 Cr 256 �r..., � i 257 e - t M. Prainito, MMC 258 y Clerk 259 0 260 (Corporate Seal)•1. e 261 T Q' 262 263 264 265 (00092448.1 306 - 9001821 ) Page 10 of 13 266 267 268 APPENDIX A 269 270 AFFIDAVIT OF MAILING 271 272 273 274 275 276 277 278 279 280 281 282 (00092448.1 306 - 9001821 ) Page 11 of 13 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 21, 2015 (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 2015 -16, 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 20, 2015, 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. cZt. Lori LaVerriere, affiant di Melgarejo, affiant STATE OF FLORIDA COUNTY OF PALM BEACH COUNTY A The foregoing Affidavit of Mailing was sworn to and subscribed before me this day of -�t !; t I11 ik,r2015 by Lori LaVerriere, City Manager, City of Boynton Beach, Florida. She is personally known to me or has produced t )i ; as identification and did take an oath. Printed Name: L uU j!& lynatil Notary Public, State of Florida At Large My Commission Expires: Tune Commission No.: E i:. t q4.) c7 STATE OF FLORIDA COUNTY OF LEON The foreg•' A idavit •f Mailing was sworn to and subscribed before me this day of as Sgt , , 2015 by Sandi Melgarejo .Project-- Eoordinator, Government Services w oup, Inc., a Florida corporatio She is personally k io.m'n t+n m - , or has produced as identification and take - oath — „cu.". , :4?..* :Piy' TAMMY PETERS Printed Name: milEvA.raff • S Commission# FF 020546 Notary Public, State of Florida Expires August 31, 2017 ry ".4;;f °: Bonded Thru Troy Fein Insurance 800-385.7019 At Large My Commission Expires: auefitiof 3 �Il Commission No.: T/ O O 5 �/ 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 FAHY JAMES T Tax Parcel #: 08434522130010050 7760 92ND AVE Sequence #: 6062 VERO BEACH FL 32967 -3773 Legal Description: HARBOUR HALL COND UNIT 1 - * * * * * 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 public hearing will be held at 6:00 p.m. on September 11, 2014, 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 -6310, Monday through Friday between 8:00 a.m. and 5:00 p.m. * * * * * THIS IS NOT A BILL * * * ** 283 284 285 286 287 APPENDIX B 288 289 PROOF OF PUBLICATION 290 291 292 (00092448.1 306- 9001821 ) Page 12 of 13 11. Palm 13er1t11 l'c)St REAL NEWS STARTS HERE r•Y B€ chDaII; Ne' CITY OF BOYNTON BEACH PROOF OF PUBLICATION STATE OF FLORIDA COUNTY OF PALM BEACH Before the undersigned authority NOTICE OF HEARING TO IMPOSE AND personally appeared Andrea Feltner, who on oath PROVIDE FOR COLLECTION OF FIRE s that she is Call Center Legal Advertising RESCUE SPECIAL ASSESSMENTS says g g Wien is Iamb/ ono hot Ass City CanmisUm of Ito City of BOA» +Brach Representative of The Palm Beach Post, a daily and pail md.h o Public Iroriep a emdder the inmate, of anneal fir. resat. spnnid awssmen for the prwista of F e e race* *nines wsNn to mmicipal boundaries of Sunday newspaper, published at West Palm Beach City of &neon Beach. Ilaheairgwil Waal ar6:00pm..m 3epmeher 10, 2013,a fiKaaeissene in Palm Beach County, Florida; that the attached Chambers d City Hall, 100Eat Boynton Mod, Boutt ord, layman Road,, Florida, for he papateof wonting pubic cnwnN on the propose! *maw" NI affected FraFerty copy of advertising for a Notice was published in said comers hate a right to appal a Ire f axng and is Ile wnina objr tio.s elk **City Co b HAln 20day+ol t daprun dedeMs so 011he acing sio. newspaper on First date of Publication 08/16/2015 otice mode byte co r. e.laaiwion wllh taw b oy MOW 0:10,106,40 U the herirg. 10:11 perm I s mo dd ancord pracelding ads esiderxeidme upon w itch the a e tat ppeAis b ab ■ record e and last date of Publication 08/16/2015 Affiant further Is made, hdsdnp M taslaanY and e upon I be made.. In a..a m with O dasce with the Aales with Oct, poisons needing a apeid Zkns" d�a,(3ar61m17IRinren � 6060, n le la � rleiP*in dots pprrig a.»dn ro Ire d ope Ape hea�a1167Ldhriep <C'Y says that the said The Post is a newspaper published derhYdlkednt tivae the ~meal for each panel of property will be Load upon ezl pa<eYs at West Palm Beach, in said Palm Beach County, do>ib.akn and Ae tad melba of WIN units arimd to that parcel. The propo.d fee resat. assea amt.- heile lot Fhcd Yea 201s .. �016has Florida, and that the said newspaper has heretofore tope, U..CofnOmy Rate Pa- lwallrg Unit been continuously published in said Palm Beach ` on -R d 3 reFoa County Florida, aily and Sunday and has been IimJ�xrdestnl NOV.* Um Calw7oria Rae Per Square Foot l Command so.n entered as second class mail matter at the post office IdveriuliCNaehoua 30.05 hetAiond 30.25 in West Palm Beach, in said Palm Beach County, Nosing 1 i 30.23 Florida, for a period of one year next preceding the `nin el It. Fa Resa* Random,. an .t Ckdd the Ordinance, Ordinance, , the h""' 11 Rata'' fi publication of the attached copy of advertisement; 11.101011011, 11.101011011, the Preliminary Rape Rewblm Preliminary A014 Rdl an f aw:tbhk for iesparbt at the City CIwIs OBi a le CID Hot, located a 103 Eosl lamas Beach laekortd. BaYnbn hooch, Florida. and affiant further says that she /he has neither paid The In rescue narrod valorem assasrnenl wRI be collected m the ad .amen ru bll lobe recited in Nvwmber: 013. Foliate a pay the mxwmeas will cone at an nor promised any person, firm or corporation any nr. loneto I.Hoed apoiatthe prcray. which may null in a k» ei tin lira law myP 1101,,,le01* wend la Fume Depaeare al l -561 ;7426310, discount rebate, commission or refund for the purpose I.rrday Arouph Friday barren, 1300 a.n. and 5:00 p.m. of securing this advertisement for publication in City of Boynton Beach the said newspaper. Also published in Martin and = � ;j" St. Lucie Counties. NOTICE OF HEARING Ad ID: _ i ! l F. r11 883985 Ad Cost: 1,575.00. i ate C ; rr i� f 1 t 1 1 -0 i 1 I CITY COMMISSION To e.hbiJad ..goo it, 5313 CITY OF BOYNTON BEACH, FLORIDA PR Y r si . ti n -of..i !'-`• = W ADI: G!± •, • + 0(1 J.; s� /l.tl`�� X13_• � ' Y �Ri ` ' ,. n and for the State o Ohio ` '� + . " ' ' ' ' o ,slam Expfres Sept . 2 2019 Sworn to ands ..scribed � $ft ' $ /l.8 6 1 Who is personally krrc r.to` °fit' "•\o, '-',`, E OF G\<. 293 294 295 APPENDIX C 296 297 FORM OF CERTIFICATE 298 TO 299 NON -AD VALOREM ASSESSMENT ROLL 300 CERTIFICATE 301 TO 302 NON -AD VALOREM ASSESSMENT ROLL 303 304 305 I HEREBY CERTIFY that I am the Mayor of the City of Boynton Beach, or authorized 306 agent of the City of Boynton Beach, Florida (the "City "); as such, I have satisfied myself that all 307 property included or includable on the non -ad valorem assessment roll for fire rescue services 308 (the "Non -Ad Valorem Assessment Roll ") for the City is properly assessed so far as I have been 309 able to ascertain; and that all required extensions on the above - described roll to show the non -ad 310 valorem assessments attributable to the property listed therein have been made pursuant to law. 311 312 I FURTHER CERTIFY that, in accordance with the Uniform Assessment Collection 313 Act, this certificate and the herein described Non -Ad Valorem Assessment Roll will be delivered 314 to the Palm Beach County Tax Collector by September 15, 2015. 315 316 IN WITNESS WHEREOF, I have subscribed this certificate and directed the same to be 317 delivered to the Palm Beach County Tax Collector and made part of the above described Non -Ad 318 Valorem Assessment Roll, this /0 day of Aefte , 2015. 319 320 CITY OF BOYNTON BEACH, FLORIDA 321 322 , dew 323 BY: 40 y , ' 324 /� 325 TITLE: 326 327 328 [To be delivered to Palm Beach County Tax Collector by September 15] (00092448 1 306 - 9001821 } Page 13 of 13 City of Boynton Beach, Florida , yon R Fire Assessment Application for Determination of Eligibility for H.E.L.P. ° FISCAL YEAR 2015 -2016 APPLICATION DEADLINE OCTOBER 20, 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 2015 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.) J 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. J 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 J 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) J 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) J 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) J 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 (2013 & 2014) 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 2015 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 $ 11,770 2 $ 15,930 Wages, unemployment compensation, Social 3 $ 20,090 Security, Supplemental Social Security 4 $ 24,250 Income, public assistance, veterans' 5 $ 28,410 payments, survivor benefits, pension or 6 $ 32,570 retirement income, interest, dividends, rents, 7 $ 36,730 royalties, income from estates, trust, 8 $ 40,890 For each additional person, add $ 4,160 educational assistance, alimony, child support, Source: Federal Register, Vol. 80, No. 14, assistance from outside the household, and January 22, 2015, pp. 3236 -3237 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 October 20, 2015 ➢ 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 Tax 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, 2014 to December 31, 2014: 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, 2015. Affiant Signature Print Name Telephone Number STATE OF COUNTY OF The foregoing instrument was acknowledged before me this day of , 2015, 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 D/C = E (EXAMPLE: 12,500/36,500 = 34.2 %) VACANCY RATE F SUBTRACT E FROM 100% (EXAMPLE: 100% - 34.2% = 65.8 %)