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Home My WebLink AboutCity of Tamarac Resolution R-2021-104Temp. Reso. # 13657 September 13, 2021 • Page 1 of 12 RESOLUTION NO. R-2021- 10 A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF TAMARAC, FLORIDA, RELATING TO THE PROVISION OF FIRE RESCUE SERVICES, FACILITIES AND PROGRAMS IN THE CITY OF TAMARAC, FLORIDA; REIMPOSING FIRE RESCUE ASSESSMENTS AGAINST ASSESSED PROPERTY LOCATED WITHIN THE CITY OF TAMARAC FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2021; APPROVING THE RATE OF ASSESSMENT; APPROVING THE ASSESSMENT ROLL; PROVIDING FOR CONFLICTS; PROVIDING FOR SEVERABILITY; PROVIDING AN EFFECTIVE DATE. WHEREAS, the City Commission of the City of Tamarac, Florida (the "City Commission"), has enacted Ordinance No. 0-96-8 (the "Ordinance"), which authorizes the imposition of Fire Rescue Assessments for fire rescue services, facilities, and programs against • Assessed Pro located within the Ci • and Property City; 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 re -impose a Fire Rescue Assessment within the City using the procedures provided by the Ordinance, including the tax bill collection method for the Fiscal Year beginning on October 1, 2021; and WHEREAS, the City Commission, on July 14, 2021, adopted Resolution No. R-2021-083 (the "Preliminary Rate Resolution"), containing and referencing a brief and general descriptionof the fire rescue facilities and services to be provided to Assessed Property, describing 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, estimating a rate of Temp. Reso. # 13657 September 13, 2021 Page 2 of 12 assessment, and directing the updating and preparation of the Assessment Roll, and provision of • mailed notice required in Section 2.08(F) of the Ordinance; and WHEREAS, in order to re -impose Fire Rescue Assessments for the Fiscal Year beginning October 1, 2021, the Ordinance requires the City Commission to adopt an Annual Rate Resolution, during its budget adoption process for each Fiscal Year, which establishes the rate 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 updated 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, which provides notice to all interested persons of an opportunity to be • heard; an affidavit regarding the mailed notice being attached hereto as Appendix A and the proof of publication being attached hereto as Appendix B; and WHEREAS, a public hearing was held on September 13, 2021, and comments and objections of all interested persons have been heard and considered as required by the terms of the Ordinance; and WHEREAS, the City Commission has deemed it to be in the best interests of the citizens and residents of the City of Tamarac that Fire Rescue Assessments against Assessed Property located within the City of Tamarac be approved for the Fiscal Year beginning October 1, 2021. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE CITY OF TAMARAC, FLORIDA: 0 Temp. Reso. # 13657 September 13, 2021 Page 3 of 12 • SECTION 1: RATIFICATION AND CONFIRMATION. The foregoing "Whereas" clauses are hereby ratified and confirmed as being true and correct and are hereby made a specific part of this resolution. SECTION 2: AUTHORITY. This resolution is adopted pursuant to the provisions of the Ordinance, Resolution No. R-96-160 (the "Initial Assessment Resolution"), Resolution No.R-96- 175 (the "Final Assessment Resolution"), the Preliminary Rate Resolution, Article VIII, Section 2, Florida Constitution; sections 166.021 and 166.041, Florida Statutes, and other applicable provisions of law. SECTION 3: DEFINITIONS AND INTERPRETATION. This resolution constitutes the Annual Rate Resolution as defined in the Ordinance. All capitalized terms in this resolution shall have the meanings defined in the Ordinance, the Initial Resolution, the Final Resolution, • Resolution No. 2008-107, Resolution No. R-2010-95, and the Preliminary Rate Resolution. SECTION 4: REIMPOSITION OF FIRE RESCUE ASSESSMENTS. (A) The parcels of Assessed Property described in the Assessment Roll, as updated, 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 Rate Resolution, in the amount of the Fire Rescue Assessment set forth in the updated 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 Rate Resolution. Adoption of this Annual Rate Resolution constitutes a legislative determination that all parcels assessed derive Temp. Reso. # 13657 September 13, 2021 Page 4 of 12 a special benefit in a manner consistent with the legislative declarations, determinations and • findings as set forth in the Ordinance, the Initial Assessment Resolution, the Final Assessment Resolution, and the Preliminary Rate Resolution, from the fire rescue 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 Rate Resolution. (B) The method for computing Fire Rescue Assessments described and referenced in the Preliminary Rate Resolution is hereby approved. The Parcel Apportionment methodology described and adopted in Section 7 of the Preliminary Rate Resolution is hereby approved. (C) For the Fiscal Year beginning October 1, 2021, the estimated Fire Rescue Assessed Cost to be assessed is $14,022,190. 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, 2021, are hereby established as follows: Residential Property Use Categories Dwelling Units Residential $350 Non -Residential Property Categories Building Classifications insquare foot ranges) Commercial Industrial/Use Warehouse Institutional < 1,999 $541 $112 $926 2,000-3,499 $1,082 $223 $1,852 3,500-4,999 $1,894 $389 $3,241 5,000 - 9,999 $2,705 $556 $4,630 10,000- 19,999 $5,410 $1,112 $9,260 20,000 - 29,999 $10,820 $2,223 $18,519 30,000 - 39,999 $16,230 $3,334 $27,779 40,000 - 49,999 $21,639 $4,445 $37,038 > 50,000 $27,049 $5,556 $46,297 0 Temp. Reso. # 13657 September 13, 2021 Page 5 of 12 • (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 updated Assessment Roll, as herein approved, are hereby levied and re -imposed on all parcels of Assessed Property described in such Assessment Roll for the Fiscal Year beginning October 1, 2021. (E) Annexed Parcels, as defined through incorporation of definitions into the Preliminary Assessment Resolution, shall be exempt from the Fire Rescue Assessment to the extent required by the Local Bill, and their Fire Rescue Assessment as determined through the methodology described herein shall be calculated to comply with the exemption requirements of the Local Bill for such Annexed Parcels. (G) No Fire Rescue Assessment shall be imposed upon a parcel of Government Property or upon a Building located on a parcel of Institutional Property whose Building use is • wholly exempt from ad valorem taxation under Florida law. 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. (H) The Fire Rescue Assessed Costs are solely for the provision of fire protection and first response services. All Emergency Medical Services (EMS) Costs and EMS calls have been excluded, which is consistent with the decision in City of North Lauderdale v. SMM Properties, Inc., 825 So.2d 343 (Fla. 2002). As a result, no EMS is funded with proceeds of the Fire Rescue Assessment. (1) As authorized in Section 2.13 of the Ordinance, interim Fire Rescue Assessments • are also levied and imposed against all property for which a Certificate of Occupancy is issued Temp. Reso. # 13657 September 13, 2021 Page 6 of 12 after adoption of this Annual Rate Resolution based upon the rates of assessment approved herein. • (.1) 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. (K) The Assessment Roll, as herein approved, together with the correction of any errors or omissions as provided for in the Ordinance, 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. SECTION 5: CONFIRMATION OF PRELIMINARY RATE RESOLUTION. The Preliminary Rate Resolution, as may be amended herein, is hereby confirmed. • SECTION 6: EFFECT OF ADOPTION OF RESOLUTION. The adoption of this Annual Rate Resolution shall be the final adjudication of the issues presented (including, 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, theAssessment 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 Annual Rate Resolution. SECTION 7: CONFLICTS. All resolutions or parts of resolutions in conflict herewith are hereby repealed to the extent of such conflict. SECTION 8: SEVERABILITY. If any clause, section, or other part of this resolution shall be held by any court of competent jurisdiction to be unconstitutional or invalid, such unconstitutional or invalid part shall be considered as eliminated and in no way affecting the 0 Temp. Reso. # 13657 September 13, 2021 Page 7 of 12 validity of the other provisions of this resolution. SECTION 9: EFFECTIVE DATE. This Annual Rate Resolution shall take effect immediately upon its passage and adoption. PASSED AND ADOPTED BY THE CITY COMMISSION OF THE CITY OF TAMARAC, FLORIDA THIS 13"' DAY OF SEPTEMBER, 2021. ATTEST: 1 _ XN�OERIO SON, CM C1TVY- • I HEREBY CERTIFY TH APPROV THIS RESO AS T J 0 ,T I HAVE UTION CITY OF TAMARAC FLORIDA MIC14ELLE J. GO YOR RECORD OF COMMISSION VOTE: MAYOR GOMEZ DIST 1: COMM. BOLTON DIST 2: COMM. GELIN tfelzl DIST 3: V/M. VILLALOBOS DIST 4: COMM. PLACKO Temp. Reso. # 13657 September 13, 2021 Page 8 of 12 • APPENDIX A AFFIDAVIT REGARDING NOTICE MAILED TO PROPERTY OWNERS C� • • Temp. Reso. # 13657 September 13, 2021 Page 9 of 12 AFFIDAVIT OF MAILING BEFORE ME, the undersigned authority, personally appeared Kathleen Gunn, who, after being duly sworn, deposes and says: 1. I, Kathleen Gunn, as Interim City Manager of the City of Tamarac, Florida ("City"), pursuant to the authority and direction received from the City Commission, timely directed the preparation of the Assessment Roll and the preparation and mailing of notices in accordance with the Fire Rescue Assessment Ordinance in conformance with the Preliminary Rate Resolution adopted by the City Commission on July 14, 2021 (the "Preliminary Rate Resolution"). The Preliminary Rate Resolution directed and authorized notice by First Class Mail to all affected owners pursuant to the Ordinance. 2 In accordance with the Ordinance, all necessary information for notification of the Fire Rescue Assessment was provided to the Property Appraiser of Broward 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 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 will 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. FURTHER AFFIANT SAYETH NOT. tiant STATE OF FLORIDA COUNTY OF BROWARD ""e��f�ooregoing Affidavit of Mailing was sworn to and subscribed before me this /% day of 2021 , 2021 by Kathleen Gunn, Interim City Manager, and City of Tamarac, Florida. He is personally known to me or has produced as identification and did take anoath. Y�G REGINAM.SKENANDORE / Printed Name: MY COMMISSION # HH 128063 VState 025 a• row_ EXPIRES: May 10, 26 Notary Public, of Florida �?^°` "°e d T'" N01sfy �°"w'R0" My Commission Expires: 0 2 Commission No.: 0 APPENDIX B PROOF OF PUBLICATION Temp. Reso. # 13657 September 13, 2021 Page 10 of 12 • • • 0 M sAEN6AN KOLASA OFFICtALSF-AL Nalwy Public. Swt oi of 111ms • a My Commission Ex.,Os tos a November 23, 2024 INU I lutUr mr—MKINU I UKCIIVIF'UJCHIVU PROVIDE FOR COLLECTION OF FIRE RESCUE SPECIAL ASSESSMENTS Notice is hereby given that the City Commission of the City of Tamarac will conduct a public hearing to consider reimposing fire rescue special assessments for the provision of fire rescue services within the City of Tamarac for the Fiscal Year beginning October 1, 2021. The hearing will be held at 5:05 p.m. on September 13, 2021, in the Commission Chambers of Tamarac City Hall, 7525 Northwest 88th Avenue, Tamarac, Florida 33321, for the purpose of receiving public comment on the proposed assessments. All affected property owners have a right to appear at the hearing and to file written objections with the City Commission within 20 days of this notice. If a person decides to appeal any decision made by the City Commission with respectto any matter considered at the hearing, such person will need a record of the proceedings and may need to ensure that a verbatim record is made, including the testimony and evidence upon which the appeal is to be made. In accordance with the Americans with Disabilities Act, persons needing a special accommodation or an interpreter to participate in this proceeding should contact the City Clerk's office at (954) 597-3505 at least 48 hours (2 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 num ber of billing units attributed to that parcel. The following table reflects the proposed fire rescue assessment schedule. Residential Property Use Categories Dwelling Units Residential $350 Non -Residential Property Use Categories Building Classifications (in square foot ranges) Commercial Industrial/ Warehouse Institutional :51,999 $541 $112 $926 2,000 — 3,499 $1,082 $223 $1,852 3,500-4,999 $1,894 $389 $3,241 5,000 — 9,999 $2,705 $556 $4,630 10,000—19,999 $5,410 $1,112 $9,260 20,000 — 29,999 $10,820 $2,223 $18,519 30,000 — 39,999 $16,230 $3,334 $27,779 40,000 — 49,999 $21 ,6391 $4,445 j $37,038 >_ 50,0001 $27,0491 $5,5561 $46,297 Copies of the Fire Rescue Assessment Ordinance (Ordinance No. 0-96-8), the Initial Assessment Resolution (Resolution No. R-96-160), the Final Assessment Resolution (Resolution No. R-96-175), the 2008 Preliminary Rate Resolution (Resolution No. 2008-107), the 2010 Preliminary Rate Resolution (Resolution No. R-2010-95), the Preliminary Rate Resolution initiating the annual process of updating the Assessment Roll and reimposing the Fire Rescue Assessments, and the preliminary Assessment Roll for the upcoming fiscal year are available for inspection at the City Clerk's Office, Tamarac City Hall, 7525 Northwest 88th Avenue, Tamarac, Florida 33321. The assessments will be collected on the ad valorem tax bill to be mailed in November 2021, as authorized by section 197.3632, Florida Statutes. 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 you have any questions, please contact the Finance Department at (954) 597-3550, Monday through Friday between 8:30 a.m. and 5:00 p.m. JENNIFER JOHNSON, CIVIC CITY CLERK /`ITV nC TARIIAOA/' CI n0111A • • 0 APPENDIX C FORM OF CERTIFICATE TO NON -AD VALOREM ASSESSMENT ROLL • Temp. Reso. # 13657 September 13, 2021 Page 11 of 12 Temp. Reso. # 13657 September 13, 2021 Page 12 of 12 CERTIFICATE • TO NON -AD VALOREM ASSESSMENT ROLL I HEREBY CERTIFY that I am the Mayor of the City of Tamarac, or authorized agent of the City of Tamarac, Florida (the "City"), and 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 Broward County Department of Finance and Administrative Services by September 15, 2021. IN WITNESS WHEREOF, I have subscribed this certificate and directed the same to be delivered to the Broward County Department of Finance and A five Servic s and made part of the above described Non -Ad Valorem Assessment Roll this day of ��'", 2021. CITY OF TAMAR.AC, FLORIDA A "�"�� • By. � Title: � G� [to be delivered to Broward County Department of Finance and Administrative Services on or before September 15] •