R18-1271
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5 CITY OF BOYNTON BEACH, FLORIDA
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12 ANNUAL ASSESSMENT RESOLUTION
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18 ADOPTED SEPTEMBER 11, 2018
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22 RESOLUTION NO. R18- 1; 1
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
26 BEACH, FLORIDA; IMPOSING FIRE RESCUE ASSESSMENTS
27 AGAINST ASSESSED PROPERTY LOCATED WITHIN THE CITY
28 FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2018;
29 APPROVING THE RATE OF ASSESSMENT; APPROVING THE
30 ASSESSMENT ROLL; CONFIRMING AND CONTINUING A
31 PROCEDURE FOR HARDSHIP WAIVERS OR DEFERRALS OF
32 ALL OR PART OF THE CITY'S FIRE RESCUE SPECIAL
33 ASSESSMENT INCLUDING APPLICATION AND REVIEW BY THE
34 CITY'S FINANCE DIRECTOR OR DESIGNEE, AND ELIGIBILITY
35 CRITERIA FOR SUCH WAIVERS; PROVIDING FOR CONFLICTS;
36 PROVIDING FOR SEVERABILITY; AND PROVIDING AN
37 EFFECTIVE DATE.
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39 WHEREAS, the City Commission of Boynton Beach, Florida (the "City
40 Commission"), has enacted Ordinance No. 08-017 (the "Ordinance"), which authorizes the
41 imposition of Fire Rescue Assessments each Fiscal Year for the fire rescue services,
42 facilities, and programs against Assessed Property located within the City; and
43 WHEREAS, the imposition of a Fire Rescue Assessment for fire rescue services,
44 facilities, and programs each fiscal year is an equitable and efficient method of allocating
45 and apportioning the Fire Rescue Assessed Cost among parcels of Assessed Property; and
46 WHEREAS, the City Commission desires to continue a Fire Rescue Assessment
47 program and impose a Fire Rescue Assessment in the City using the procedures provided by
48 the Ordinance, including the tax bill collection method, for the Fiscal Year beginning on
49 October 1, 2018; and
50 WHEREAS, the City Commission, on July 1, 2008, adopted Resolution
51 No. R08-076 (the "Initial Assessment Resolution"); and
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52 WHEREAS, the City Commission, on July 17, 2018, adopted Resolution No. R18-
53 096 (the "Preliminary Assessment Resolution"), which set forth the preliminary assessment
54 rates for Fiscal Year 2018-19, and which contains and references a brief and general
55 description of the fire rescue services, facilities, and programs to be provided to Assessed
56 Property; describes the method of apportioning the Fire Rescue Assessed Cost to compute
57 the Fire Rescue Assessment for fire rescue services, facilities, and programs against
58 Assessed Property; confirmed the rates of assessment; and directs the updating and
59 preparation of the Assessment Roll and provision of the notice required by the Ordinance;
60 and
61 WHEREAS, in order to impose Fire Rescue Assessments for the Fiscal Year
62 beginning October 1, 2018, the Ordinance requires the City Commission to adopt an Annual
63 Rate Assessment Resolution, which confirms and establishes the rates of assessment, and
64 approves the Assessment Roll for the upcoming Fiscal Year, with such amendments as the
65 City Commission deems appropriate, after hearing comments and objections of all
66 interested parties; and
67 WHEREAS, the Assessment Roll has heretofore been made available for
68 inspection by the public, as required by the Ordinance; and
69 WHEREAS, notice of a public hearing has been published and mailed, as required
70 by the terms of the Ordinance. An Affidavit of Mailing is attached hereto as Appendix A
71 and the Proof of Publication is attached hereto as Appendix B; and
72 WHEREAS, the City Commission recognizes that the special assessment may
73 work a hardship on certain residential property owners in the City, and desires to continue
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74 to provide a means whereby affected property owners may request a total or partial waiver
75 of the special assessment for hardship; and
76 WHEREAS, a public hearing was held on September 11, 2018, and comments and
77 objections of all interested persons have been heard and considered as required by the terms
78 of the Ordinance.
79 NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF
80 THE CITY OF BOYNTON BEACH, FLORIDA THAT:
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82 SECTION 1. AUTHORITY. This resolution is adopted pursuant to Ordinance
83 No. 08-017; Resolution No. R08-076; Resolution No. R18-096; Article VIII, Section 2,
84 Florida Constitution; Sections 166.021 and 166.041, Florida Statutes; and other applicable
85 provisions of law.
86 SECTION 2. DEFINITIONS AND INTERPRETATION. This resolution
87 constitutes the Annual Rate Resolution as defined in the Ordinance. All capitalized words
88 and terms not otherwise defined herein shall have the meanings set forth in the Ordinance,
89 the Initial Assessment Resolution and the Preliminary Assessment Resolution.
90 SECTION 3. IMPOSITION OF FIRE RESCUE ASSESSMENTS.
91 (A) The parcels of Assessed Property described in the Assessment Roll, which
92 is hereby approved, are hereby found to be specially benefited by the provision of the fire
93 rescue services, facilities, and programs described or referenced in the Preliminary
94 Assessment Resolution, in the amount of the Fire Rescue Assessment set forth in the
95 Assessment Roll, a copy of which was present or available for inspection at the above
96 referenced public hearing and is incorporated herein by reference. It is hereby ascertained,
97 determined, and declared that each parcel of Assessed Property within the City will be
98 specially benefited by the City's provision of fire rescue services, facilities, and programs in
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99 an amount not less than the Fire Rescue Assessment for such parcel, computed in the
100 manner set forth in the Preliminary Assessment Resolution. Adoption of this Annual Rate
101 Resolution constitutes a legislative determination that all parcels assessed derive a special
102 benefit in a manner consistent with the legislative declarations, determinations and findings
103 as set forth in the Ordinance, the Preliminary Assessment Resolution, and this Annual Rate
104 Resolution from the fire rescue services, facilities, or programs to be provided and a
105 legislative determination that the Fire Rescue Assessments are fairly and reasonably
106 apportioned among the properties that receive the special benefit as set forth in the
107 Preliminary Assessment Resolution.
108 (B) The method for computing Fire Rescue Assessments described and
109 referenced in the Preliminary Assessment Resolution is hereby approved. The Parcel
110 Apportionment methodology described in Appendix F of the Preliminary Assessment
111 Resolution, and adopted in Section 7 of the Preliminary Assessment Resolution, is hereby
112 approved.
113 (C) For the Fiscal Year beginning October 1, 2018, the estimated net Fire
114 Rescue Assessed Cost to be assessed is $8,205,584.00. The Fire Rescue Assessments to be
115 assessed and apportioned among benefited parcels pursuant to the Cost Apportionment and
116 Parcel Apportionment to generate the estimated Fire Rescue Assessed Cost for the Fiscal
117 Year commencing October 1, 2018, are hereby confirmed and established as follows:
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Property Use Category
Rate Per Dwelling Unit
Residential
$120.00
Non -Residential Property Use Categories
Rate Per Square Foot
Commercial
$0.27
Industrial/Warehouse
$0.06
Institutional
$0.30
Nursine Home
$0.30
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119 (D) The above rates of assessment are hereby approved. Fire Rescue
120 Assessments for fire rescue services, facilities, and programs in the amounts set forth in the
121 Assessment Roll, as herein approved, are hereby levied and imposed on all parcels of
122 Assessed Property described in such Assessment Roll for the Fiscal Year beginning
123 October 1, 2018.
124 (E) As authorized in Section 2.14 of the Ordinance, no Fire Rescue Assessment
125 shall be imposed upon a parcel of Government Property, except as provided in the
126 Preliminary Assessment Resolution, or upon Institutional Use buildings on a parcel of
127 Institutional Property whose building use is wholly exempt from taxation under Florida law.
128 (F) Any shortfall in the expected Fire Rescue Assessment proceeds due to any
129 reduction or exemption from payment of the Fire Rescue Assessments required by law or
130 authorized by the City Commission shall be supplemented by any legally available funds, or
131 combination of such funds, and shall not be paid for by proceeds or funds derived from the
132 Fire Rescue Assessments.
133 (G) As authorized in Section 2.13 of the Ordinance, interim Fire Rescue
134 Assessments are also levied and imposed against all property for which a Building Permit is
135 issued after adoption of this Annual Rate Resolution based upon the rates of assessment
136 approved herein.
137 (H) Fire Rescue Assessments shall constitute a lien upon the Assessed Property
138 so assessed equal in rank and dignity with the liens of all state, county, district, or municipal
139 taxes and other non -ad valorem assessments. Except as otherwise provided by law, such
140 lien shall be superior in dignity to all other liens, titles and claims, until paid.
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141 (I) The Assessment Roll, as herein approved, shall be delivered to the Tax
142 Collector for collection using the tax bill collection method in the manner prescribed by the
143 Ordinance. The Assessment Roll, as delivered to the Tax Collector, shall be accompanied
144 by a Certificate to Non -Ad Valorem Assessment Roll in substantially the form attached
145 hereto as Appendix C.
146 (J) No Emergency Medical Services shall be funded from the Fire Rescue
147 Assessment revenues.
148 SECTION 4. CONFIRMATION OF PRELIMINARY ASSESSMENT
149 RESOLUTION. The Preliminary Assessment Resolution is hereby confirmed.
150 SECTION 5. EFFECT OF ADOPTION OF RESOLUTION. The adoption of
151 this Annual Rate Resolution shall be the final adjudication of the issues presented
152 (including, but not limited to, the determination of special benefit and fair apportionment to
153 the Assessed Property, the method of apportionment and assessment, the rate of assessment,
154 the Assessment Roll and the levy and lien of the Fire Rescue Assessments), unless proper
155 steps shall be initiated in a court of competent jurisdiction to secure relief within 20 days
156 from the date of this Annual Rate Resolution.
157 SECTION 6. HARDSHIP WAIVERS OR DEFERRALS.
158 (A) The City Commission of the City of Boynton Beach, Florida hereby
159 continues its program for qualified individuals who need financial assistance to pay all or
160 part of the Fire Rescue Assessment levied on their property or who seek deferral of payment
161 of all or part of the Fire Rescue Assessment on their property.
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162 (B) The City's program for financial assistance shall be commonly referred to
163 as H.E.L.P., Hardship Extension Loan Program. The following types of financial assistance
164 are available, based upon need:
165 1. Relief from all payments of an annual Fire Rescue Assessment.
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2.
Relief from a portion of payments of an annual Fire Rescue
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Assessment.
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Deferral of payments of an annual Fire Rescue Assessment.
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4.
Deferral of a portion of payments of an annual Fire Rescue
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Assessment.
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(C) The
following individuals are eligible for financial assistance.
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1.
Residential Property Owners who meet 2018 HHS Poverty
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Guidelines.
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2.
Residential property owners that are exempt from ad valorem
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taxation pursuant to the following Florida Statutes are eligible to
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apply for a Hardship Waiver or Deferral:
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a. Section 196.081, Florida Statutes (totally disabled veterans
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and surviving spouses of veterans);
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b. Section 196.081, Florida Statutes (surviving spouses of first
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responders who died in the line of duty);
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C. Section 196.091, Florida Statutes (disabled veterans confined
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to wheelchairs);
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d. Section 196.101, Florida Statutes (totally and permanently
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disabled persons);
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e. Section 196.102, Florida Statutes (totally and permanently
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disabled first responders).
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3.
Residential Property Owners that qualify for the additional
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homestead exemption for persons 65 and over authorized pursuant
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to Section 196.075, Florida Statutes are also eligible to apply for the
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Hardship Waiver.
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200 4. Residential Property Owners that are qualified under the Florida
201 Homestead Property Tax Deferral Act, Section 197.242, et al.,
202 Florida Statutes.
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204 (D) Eligible Residential Property Owners may submit an application for a
205 Hardship Waiver or Deferral, on a form prepared by the City, with the Finance Department
206 The Application shall include the following:
207 1. Documentation demonstrating eligibility for the Hardship Waiver or
208 Deferral through one of the criteria from exemptions listed in
209 Section C above;
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211 2. A copy of the Tax Bill for the subject property;
212 3. Description of the facts and circumstances of the hardship.
213 (E) All Applications for the Hardship Waiver or Deferral must be received by
214 the City's Finance Department on or before October 18, 2018.
215 (F) Once received, all applications shall be reviewed by the City's Finance
216 Director, or his or her designee ("Reviewing Official"). The Reviewing Official shall
217 review the facts and circumstances to determine whether a hardship exists to warrant a
218 partial or total waiver of the special assessment levied upon the applicant's real property or
219 a deferral of payment of such. The decision of the Reviewing Official is final.
220 (G) The Reviewing Official shall render a written decision and provide such to
221 the applicant.
222 (H) If a partial or total waiver or deferral is granted by the Reviewing Official,
223 the Finance Director shall ensure appropriate documentation is provided to the Tax
224 Collector as to the revised amount of the assessment as to the applicant.
225 (I) An applicant may apply for a Hardship Waiver as to one property only.
226 (J) An applicant must apply for the Hardship Waiver on an annual basis.
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227 (K) A deferral may be granted for no longer than the end of the then current
228 fiscal year.
229 (L) When financial assistance is granted pursuant to the H.E.L.P. program, any
230 shortfall in the expected Fire Rescue Assessment proceeds due to any reduction or
231 exemption from payment of the Fire Rescue Assessments authorized by this Section shall
232 be supplemented by any legally available funds, or combination of such funds, and shall not
233 be paid for by proceeds or funds derived from the Fire Rescue Assessments.
234 SECTION 7. MOBILE HOME VACANCY ADJUSTMENT. As authorized in
235 Section 5(L) of the Preliminary Rate Resolution, there shall be a Mobile Home Vacancy
236 Adjustment procedure for Mobile Home and Recreational Vehicle Park Property, using the
237 procedures established in Resolution R11-089. Any shortfall in the expected Fire Rescue
238 Assessment proceeds due to any adjustment for vacancy shall be supplemented by any
239 legally available funds and shall not be paid for by proceeds or funds derived from Fire
240 Rescue Assessments. Failure of the Owner to timely provide the information to the City
241 will result in no Vacancy Adjustment for the special assessment.
242 SECTION 8. CONFLICTS. All resolutions or parts of resolutions in conflict
243 herewith are hereby repealed to the extent of such conflict.
244 SECTION 9. SEVERABILITY. If any clause, section, other part or application
245 of this resolution is held by any Court of competent jurisdiction to be unconstitutional or
246 invalid, in part or application, it shall not affect the validity of the remaining portions or
247 applications of this Resolution.
248 SECTION 10. EFFECTIVE DATE. This Resolution shall become effective
249 immediately upon its passage and adoption.
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PASSED AND ADOPTED this i�h day of September, 2018.
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CITY OF BOYNTON BEACH, FLORIDA
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YES NO
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Mayor — Steven B. Grant
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Vice Mayor — Christina Romelus
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Commissioner — Mack McCray
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Commissioner — Justin Katz
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Commissioner — Joe Casello
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ATTEST:
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S-- o
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Judith. Pyle, CMC
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City C rk
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(Corporate Seal)
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APPENDIX A
AFFIDAVIT OF MAILING
APPENDIX B
PROOF OF PUBLICATION
100250088.1306-9001821)
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, 2018.
IN WITNESS WHEREOF, I have subscribed this certificate and directed the same to be
delivered to the Palm Beach County Tax Collector and made part of the above described Non -Ad
Valorem Assessment Roll, this //.^, day of Sc,� 6 w , 2018.
CITY OF BOYNTON B ACH, FLORIDA
BY:
TITLE:
T
(To be delivered to Palm Beach County Tax Collector by September 151
(00250088.1306-9001821)
CITY CLERK'S OFFICE
3301 QUANTUM BLVD, STE 101
BOYNTON BEACH FL 33435
(561) 742-6060
FAX: (561) 742-6090
e-mail: cit cler 2bbfl.us
www.boynton-beach.org
I, JUDITH A. PYLE, CITY CLERK of the City of Boynton Beach, Florida,
do hereby certify that the attached Resolution No. R18-127 relating to Fire Rescue
Services, facilities, and programs in the City of Boynton Beach, imposing Fire Rescue
Assessments against assessed property located within the City for Fiscal Year beginning
October 1, 2018, with exhibits, totaling 13 pages is a true and correct copy as it
appears in the records of the City of Boynton Beach, Florida.
my hand and the corporate seal of the CITY OF BOYNTON BEACH,
FLORIDA, dated this 121h day of September 2018.
JUDIT A, PYLE, CMC
CITY LERK
5:\CC\WP\certificat1ons\Flre Assessment certification - R17-079 Fire Assessment Resolution - Appendix C.doc
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