R22-117 l
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5 CITY OF BOYNTON BEACH,FLORIDA
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12 ANNUAL FIRE RESCUE ASSESSMENT RESOLUTION
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18 ADOPTED SEPTEMBER 8,2022
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22 RESOLUTION NO. R22-117
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, 2022; 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; PROVIDING FOR SEVERABILITY; AND PROVIDING AN
36 EFFECTIVE DATE.
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38 WHEREAS, the City Commission of Boynton Beach, Florida (the "City Commission"),
39 has enacted Ordinance No. 08-017 (the "Ordinance"), which authorizes the imposition of Fire
40 Rescue Assessments each Fiscal Year for the fire rescue services, facilities, and programs against
41 Assessed Property located within the City; and
42 WHEREAS, the imposition of a Fire Rescue Assessment for fire rescue services,
43 facilities, and programs each fiscal year is an equitable and efficient method of allocating and
44 apportioning the Fire Rescue Assessed Cost among parcels of Assessed Property; and
45 WHEREAS, the City Commission desires to continue a Fire Rescue Assessment
46 program and impose a Fire Rescue Assessment in the City using the procedures provided by the
47 Ordinance, including the tax bill collection method, for the Fiscal Year beginning on October 1,
48 2022; and
49 WHEREAS, the City Commission, on July 1, 2008, adopted Resolution No. R08-067
50 (the "Initial Assessment Resolution"); and
51 WHEREAS, the City Commission adopted Resolution No. R22-097 (the "Preliminary
52 Assessment Resolution") on July 19, 2022, which set forth the preliminary assessment rates for
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53 Fiscal Year 2022-23, and which contains and references a brief and general description of the fire
54 rescue services, facilities, and programs to be provided to Assessed Property; describes the
55 method of apportioning the Fire Rescue Assessed Cost to compute the Fire Rescue Assessment
56 for fire rescue services, facilities, and programs against Assessed Property; confirmed the rates of
57 assessment; and directs the updating and preparation of the Assessment Roll and provision of the
58 notice required by the Ordinance; and
59 WHEREAS, in order to impose Fire Rescue Assessments for the Fiscal Year beginning
60 October 1, 2022, the Ordinance requires the City Commission to adopt an Annual Rate
61 Assessment Resolution, which confirms and establishes the rates of assessment, and approves the
62 Assessment Roll for the upcoming Fiscal Year, with such amendments as the City Commission
63 deems appropriate, after hearing comments and objections of all interested parties; and
64 WHEREAS, the Assessment Roll has heretofore been made available for inspection by
65 the public, as required by the Ordinance; and
66 WHEREAS, notice of a public hearing has been published and mailed, as required by the
67 terms of the Ordinance; 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 8, 2022, and comments and
73 objections of all interested persons have been heard and considered as required by the terms of the
74 Ordinance.
75 NOW,THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE
76 CITY OF BOYNTON BEACH,FLORIDA THAT:
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78 SECTION 1. AUTHORITY. This resolution is adopted pursuant to Ordinance No. 08-
79 017; Resolution No. R08-076; Resolution No. R22-097; 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,
100 or programs to be provided and a legislative determination that the Fire Rescue Assessments are
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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, 2022, the estimated net Fire Rescue
108 Assessed Cost to be assessed is $8,307,859.00. 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, 2022, are hereby confirmed and established as follows:
Property Use Category Rate Per Dwelling Unit
Residential $120.00
Non-Residential Property Use Categories Rate Per Square Foot
Commercial $0.27
IndustriaUWarehouse $0.06
Institutional $0.30
Nursing Home $0.30
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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, 2022.
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.
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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 A.
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, as may be amended herein, is hereby
141 confirmed.
142 SECTION 5. EFFECT OF ADOPTION OF RESOLUTION. The adoption of this
143 Annual Rate Resolution shall be the final adjudication of the issues presented (including, but not
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144 limited to, the determination of special benefit and fair apportionment to the Assessed Property,
145 the method of apportionment and assessment, the rate of assessment, the Assessment Roll and the
146 levy and lien of the Fire Rescue Assessments), unless proper steps shall be initiated in a court of
147 competent jurisdiction to secure relief within 20 days from the date of this Annual Rate
148 Resolution.
149 SECTION 6. HARDSHIP WAIVERS OR DEFERRALS.
150 (A) The City Commission of the City of Boynton Beach, Florida hereby continues its
151 program for qualified individuals who need financial assistance to pay all or part of the Fire
152 Rescue Assessment levied on their property or who seek deferral of payment of all or part of the
153 Fire Rescue Assessment on their property.
154 (B) The City's program for financial assistance shall be commonly referred to as
155 H.E.L.P., Hardship Extension Loan Program. The following types of financial assistance are
156 available, based upon need:
157 1. Relief from all payments of an annual Fire Rescue Assessment.
158 2. Relief from a portion of payments of an annual Fire Rescue Assessment.
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160 3. Deferral of payments of an annual Fire Rescue Assessment.
161 4. Deferral of a portion of payments of an annual Fire Rescue Assessment.
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163 (C) The following individuals are eligible for financial assistance.
164 1. Residential Property Owners who meet 2022 HHS Poverty Guidelines.
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166 2. Residential property owners that are exempt from ad valorem taxation
167 pursuant to the following Florida Statutes are eligible to apply for a
168 Hardship Waiver or Deferral:
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170 a. Section 196.081, Florida Statutes (totally disabled veterans and
171 surviving spouses of veterans);
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173 b. Section 196.081, Florida Statutes (surviving spouses of first
174 responders who died in the line of duty);
175 c. Section 196.091, Florida Statutes (disabled veterans confined to
176 wheelchairs);
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178 d. Section 196.101, Florida Statutes (totally and permanently disabled
179 persons);
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181 e. Section 196.102, Florida Statutes (totally and permanently disabled
182 first responders).
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184 3. Residential Property Owners that qualify for the additional homestead
185 exemption for persons 65 and over authorized pursuant to Section
186 196.075, Florida Statutes are also eligible to apply for the Hardship
187 Waiver.
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189 4. Residential Property Owners that are qualified under the Florida
190 Homestead Property Tax Deferral Act, Section 197.242, et al., Florida
191 Statutes.
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193 (D) Eligible Residential Property Owners may submit an application for a Hardship
194 Waiver or Deferral, on a form prepared by the City, with the Finance Department. The
195 Application shall include the following:
196 1. Documentation demonstrating eligibility for the Hardship Waiver or
197 Deferral through one of the criteria from exemptions listed in Section C
198 above;
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200 2. A copy of the Tax Bill for the subject property;
201 3. Description of the facts and circumstances of the hardship.
202 (E) All Applications for the Hardship Waiver or Deferral must be received by the
203 City's Finance Department on or before October 17, 2022.
204 (F) Once received, all applications shall be reviewed by the City's Finance Director,
205 or his or her designee ("Reviewing Official"). The Reviewing Official shall review the facts and
206 circumstances to determine whether a hardship exists to warrant a partial or total waiver of the
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207 special assessment levied upon the applicant's real property or a deferral of payment of such. The
208 decision of the Reviewing Official is final.
209 (G) The Reviewing Official shall render a written decision and provide such to the
210 applicant.
211 (H) If a partial or total waiver or deferral is granted by the Reviewing Official, the
212 Finance Director shall ensure appropriate documentation is provided to the Tax Collector as to the
213 revised amount of the assessment as to the applicant.
214 (I) An applicant may apply for a Hardship Waiver as to one property only.
215 (J) An applicant must apply for the Hardship Waiver on an annual basis.
216 (K) A deferral may be granted for no longer than the end of the then current fiscal
217 year.
218 (L) When financial assistance is granted pursuant to the H.E.L.P. program, any
219 shortfall in the expected Fire Rescue Assessment proceeds due to any reduction or exemption
220 from payment of the Fire Rescue Assessments authorized by this Section shall be supplemented
221 by any legally available funds, or combination of such funds, and shall not be paid for by
222 proceeds or funds derived from the Fire Rescue Assessments.
223 SECTION 7. MOBILE HOME VACANCY ADJUSTMENT. As authorized in
224 Section 5(L) of the Preliminary Rate Resolution, there shall be a Mobile Home Vacancy
225 Adjustment procedure for Mobile Home and Recreational Vehicle Park Property, using the
226 procedures established in Resolution R11-089. Any shortfall in the expected Fire Rescue
227 Assessment proceeds due to any adjustment for vacancy shall be supplemented by any legally
228 available funds and shall not be paid for by proceeds or funds derived from Fire Rescue
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229 Assessments. Failure of the Owner to timely provide the information to the City will result in no
230 Vacancy Adjustment for the special assessment.
231 SECTION 8. CONFLICTS. All resolutions or parts of resolutions in conflict herewith
232 are hereby repealed to the extent of such conflict.
233 SECTION 9. SEVERABILITY. If any clause, section, other part or application of this
234 resolution is held by any Court of competent jurisdiction to be unconstitutional or invalid, in part
235 or application, it shall not affect the validity of the remaining portions or applications of this
236 Resolution.
237 SECTION 10. EFFECTIVE DATE. This Resolution shall become effective
238 immediately upon its passage and adoption.
239 PASSED AND ADOPTED this 8'h day of September,2022.
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241 CITY OF BOYNTON BEACH, FLORIDA
242 YES NO
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244 Mayor—Ty Penserga ✓
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246 Vice-Mayor—Angela Cruz
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248 Commissioner— Woodrow L. Hay
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250 Commissioner—Thomas Turkin
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252 Commissioner—Aimee Kelley
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254 VOTE Sr 0
255 A = T:
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257 ' Mi,t. ' 11 f4,---W,
258 Maylee D; -sus, PA MC Ty Pen
259 City Cl r, Mayor
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261 APP: 2" !- S F�
262 (Corporate Seal) =INTO / :
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263 �%�t��.�QowitF•e �'i�
264 t •0 I,, Michael D. Cirullo, Jr., City Attorney
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FLORA
APPENDIX A
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, 2022.
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 10 day of cF t,/ ,2022.
CITY OF BOYNTON BEACH,FLORIDA
BY: .Z•
TITLE: A
[To be delivered to Palm Beach County Tax Collector by September 15]
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City of Boynton Beach, Florida�: Fire Assessment Application for Determination of Eligibility for H.E.L.P.
FISCAL YEAR 2022-2023
APPLICATION DEADLINE OCTOBER 17, 2022
NAME:
(LAST) (FIRST)
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 2022 Notice of Ad Valorem Taxes and Non-Ad Valorem Assessments)
(PLEASE CHECK THE APPROPRIATE BOX FOR WHICH YOU ARE REQUESTING ELIGIBILITY FOR H.E.L.P.)
❑ I qualify for the additional homestead exemption for persons 65 and over as noted on the attached
Notice of Ad Valorem Taxes and Non-Ad Valorem Assessments authorized pursuant to Florida
Statutes Section 196.075.
❑ I qualify for the Florida Homestead Property Tax Deferral Act as noted on the attached Notice of Ad
Valorem Taxes and Non-Ad Valorem Assessments authorized pursuant to Section 197.242, et al.,
Florida Statutes
❑ 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 surviving spouse of first responder who died in the line of duty 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 am permanently and totally disabled first responder AND I am exempt from ad valorem taxes
pursuant to Florida Statutes Section 196.102.
(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 (2020 & 2021) 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
2021 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 $ 13,590
2 $ 18,310 Wages, unemployment compensation, Social
3 $ 23,030 Security, Supplemental Social Security
4 $ 27,750 Income, public assistance, veterans'
5 $ 32,470 payments, survivor benefits, pension or
6 $ 37,190 retirement income, interest, dividends, rents,
7 $ 41,910 royalties, income from estates, trust,
8 $ 46,630 educational assistance, alimony, child support,
For each additional person, add $ 4,720 assistance from outside the household, and
Source: Federal Register, Vol. 87, No. 14, other miscellaneous sources.
January 21, 2022, pp. 3316
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 17, 2022
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 2022 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
Boynton Beach, FL 33425-0310
(561) 742-6310