HomeMy WebLinkAboutCity of Tamarac Resolution R-2022-082 Fire Rescue AssessmentTemp. Reso. #13780
July 13, 2022
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CITY OF TAMARAC, FLORIDA
RESOLUTION NO. R-2022 - C79';I—
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- ESTABLISHING THE
ESTIMATED ASSESSMENT RATE FOR FIRE
RESCUE ASSESSMENTS FOR THE FISCAL YEAR
BEGINNING OCTOBER 1, 2022; DIRECTING THE
PREPARATION OF AN ASSESSMENT ROLL;
AUTHORIZING A PUBLIC HEARING AND
DIRECTING THE PROVISION OF NOTICE
THEREOF; PROVIDING FOR CONFLICTS;
PROVIDING FOR SEVERABILITY; AND PROVIDING
FOR AN EFFECTIVE DATE.
WHEREAS, Florida Statutes provide that municipalities shall have the
governmental, corporate, and proprietary powers to enable them to conduct
municipal government, perform municipal functions, and render municipal service,
and exercise any power for municipal purposes, except when expressly prohibited
by law; and
WHEREAS, Article IV, Section 4.07 of the City Charter of the City of
Tamarac ("City") empowers the City to adopt, amend, or repeal such ordinances
and resolutions as may be required for the proper governing of the City; and
WHEREAS, in June of 1996, the City of Tamarac implemented a recurring
annual fire rescue special assessment program to provide a portion of the funding
for the City's fire rescue services and facilities with the adoption of Ordinance No.
0-96-8 and imposed fire rescue assessments for Fiscal Year 1997 with the
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July 13, 2022
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adoption of Resolution Nos. R-96-160 (the "Initial Assessment Resolution") and R-
96-175 (the "Final Assessment Resolution"); and
WHEREAS, pursuant to Ordinance No. 0-96-8, the re -imposition of fire
rescue assessments for Fiscal Year 2023 requires certain processes such as the
preparation of the Assessment Roll; and
WHEREAS, annually a Preliminary Rate Resolution describing the method
of assessing fire rescue costs against assessed property located within the City,
directing the preparation of an assessment roll, authorizing a public hearing, and
directing the provision of notice thereof is required by Ordinance No. 0-96-8 for
the re -imposition of the fire rescue assessments; and
WHEREAS, the special benefit to real property and the assessment
methodology is consistent from year to year, and such is confirmed through review
of the City's special assessment by Government Services Group, most recently in
May 2016, so it is fair and reasonable to continue to use the methodologies
described in resolutions in previous years, except as may be altered by this
Resolution or the Fire Rescue Assessment Memorandum dated May 2016; and
WHEREAS, the City Commission believes it is in the best interests of the,
business owners, residents, visitors, and property owners to annually collect funds
for the costs of the City's fire services to all properties that receive fire services by
the City, through the levy and collection of a special assessment, as such
eliminating direct monthly billing and charges to property owners, permits the
payment for the services on an annual basis along with property taxes and other
special assessments, reduces the administrative costs of the fire services to the
City, and ensures that all properties that receive fire services from the City pay for
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July 13, 2022
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such so that no property is over -charged by virtue of the failure of other properties
to pay for the service; and
WHEREAS, the fire services provided by the City provide the requisite
special benefit to Assessed Property such that they may be funded through a
special assessment.
THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE
CITY OF TAMARAC, FLORIDA THAT. -
Section 1: The foregoing recitals are true and correct and hereby
adopted as the legislative and administrative findings of the City Commission; all
exhibits attached hereto are incorporated herein and made a specific part of this
Resolution.
Section 2. This resolution is adopted pursuant to the provisions 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), sections 166.021 and 166.041, Florida
Statutes, Chapter 2010-256, Laws of Florida also known as the Local Bill), and
other applicable provisions of law.
Section 3: This resolution constitutes the Preliminary Rate Resolution as
defined in the Ordinance which initiates the annual process for updating the
Assessment Roll and directs the re -imposition of Fire Rescue Assessments for the
Fiscal Year beginning October 1, 2022. All capitalized words and terms shall have
the meanings set forth in the Ordinance, the Initial Assessment Resolution, the
Final Assessment Resolution, Resolution 2008-107 ("2008 Preliminary Rate
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July 13, 2022
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Resolution") and Resolution No. R-2010-95 ("2010 Preliminary Rate Resolution")
all of which are on file in the City Clerk's office.
Corrtinn d-
(A) Upon the imposition of Fire Rescue Assessments for fire rescue
services, facilities, or programs against Assessed Property located within the City,
the City shall provide fire rescue services to such Assessed Property. A portion of
the cost to provide such fire rescue services, facilities, or programs shall be funded
from proceeds of the Fire Rescue Assessments. The remaining cost required to
provide fire rescue services, facilities, and programs shall be funded by available
City revenues other than Fire Rescue Assessment proceeds. No proceeds from
the special assessment shall fund any Emergency Medical Services.
(B) It is hereby ascertained, determined, and declared that each parcel
of Assessed Property located within the City will be benefitted by the City's
provision of fire rescue services, facilities, and programs in an amount not less
than the Fire Rescue Assessment imposed against such parcel, computed in the
manner set forth in this Preliminary Rate Resolution.
Section 5: Fire Rescue Assessments shall be imposed against all Tax
Parcels within the Property Use Categories. Fire Rescue Assessments shall be
computed in the manner set forth in the 2010 Preliminary Rate Resolution and
pursuant to and except as otherwise provided in the Fire Rescue Assessment
Memorandum, dated May 2016, prepared by Government Services Group, Inc.
(the "2016 Assessment Memorandum"). The 2016 Assessment Memorandum,
previously approved by the City Commission, is hereby incorporated herein.
Section 6: The City Commission hereby determines as follows:
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(A) Upon adoption of this Preliminary Rate Resolution, the legislative
determinations of special benefit and cost apportionment, including apportionment
for residential and non-residential parcels, ascertained, and declared within the
Section 1.04 of the Ordinance, as well as those within the 2010 Preliminary Rate
Resolution, are hereby ratified and confirmed by the City Commission, and
incorporated herein.
(B) It is fair and reasonable and consistent with the decision from the
Florida Supreme Court in the case of City of North Lauderdale v, SMM Properties,
Inc., 825 So.2d 343 (Fla. 2002), to exclude from the Fire Rescue Assessed Cost
amounts determined to constitute the Emergency Medical Services Cost.
(C) Institutional Property whose use is exempt from ad valorem taxation
under Florida law provide facilities and uses to the ownership, occupants,
membership as well as the public in general that otherwise might be requested or
required to be provided by the City and such property uses serve a legitimate public
purpose and provide a public benefit. Therefore, it is fair and reasonable not to
impose Fire Rescue Assessments upon Buildings located on such parcels of
Institutional Property whose Building use is wholly exempt from ad valorem
taxation under Florida law. Accordingly, no Fire Rescue Assessment shall be
imposed upon a Building located on a parcel of Institutional Property whose
Building use is wholly exempt from ad valorem taxation under Florida law.
Section 7: The Cost Apportionment Methodology described in the 2010
Preliminary Rate Resolution, pursuant to and except as otherwise provided in the
2016 Assessment Memorandum, is hereby incorporated herein and used for the
current year's special assessment.
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Section 8: The Parcel Apportionment Methodology described in the 2010
Preliminary Rate Resolution, pursuant to and except as otherwise provided in the
2016 Assessment Memorandum, is hereby incorporated herein and used for the
current year's special assessment. Pursuant to the Local Bill, once the Parcel
Apportionment methodology is applied to the Assessed Properties, the City shall
then exempt the Annexed Parcels from the Fire Rescue Assessment rates to the
extent required by the Local Bill.
CArfinn A -
(A) The Fire Rescue Assessed Costs to be assessed and apportioned
among benefitted parcels pursuant to the Cost Apportionment and the Parcel
Apportionment for the Fiscal Year commencing October 1, 2022, is the amount
determined in the Estimated Fire Rescue Assessment Rate Schedule, attached
hereto as Appendix A. The approval of the Estimated Fire Rescue Assessment
Rate Schedule by the adoption of this Preliminary Rate Resolution determines the
amount of the Fire Rescue Assessed Costs. The remainder of such Fiscal Year
budget for fire rescue services, facilities, and programs shall be funded from
available City revenue other than Fire Rescue Assessment proceeds.
(B) The estimated Fire Rescue Assessments specified in the Estimated
Fire Rescue Assessment Rate Schedule are hereby established to fund the
specified Fire Rescue Assessed Costs determined to be assessed in the Fiscal
Year commencing October 1, 2022. No portion of such Fire Rescue Assessed
Costs are attributable to impact fee revenue that funds capital improvements
necessitated by new growth or development. Further, no portion of such Fire
Rescue Assessed Costs is attributable to the Emergency Medical Services Cost.
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July 13, 2022
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(C) The estimated Fire Rescue Assessments established in this
Preliminary Rate Resolution shall be the estimated assessment rates applied by
the City Manager in the preparation of the updated Assessment Roll for the Fiscal
Year commencing October 1, 2022, as provided in Section 10 of this Preliminary
Rate Resolution.
Section 10:
(A) The City Manager is hereby directed to prepare, or cause to be
prepared, an updated Assessment Roll for the Fiscal Year commencing October
1, 2022, in the manner provided in the Ordinance and the 2010 Preliminary
Assessment Resolution. The updated Assessment Roll shall include all Tax
Parcels within the Property Use Categories. The City Manager shall apportion the
estimated Fire Rescue Assessed Cost to be recovered through Fire Rescue
Assessments in the manner set forth in this Preliminary Rate Resolution.
(B) A copy of this Preliminary Rate Resolution, the Ordinance, the Initial
Assessment Resolution, the Final Assessment Resolution, the 2008 Preliminary
Rate Resolution, the 2010 Preliminary Rate Resolution, documentation related to
the estimated amount of the Fire Rescue Assessed Cost to be recovered through
the imposition of Fire Rescue Assessments, and the updated Assessment Roll
shall be maintained on file in the office of the City Clerk and open to public
inspection. The foregoing shall not be construed to require that the updated
Assessment Roll proposed for the Fiscal Year beginning October 1, 2022, be in
printed form if the amount of the Fire Rescue Assessment for each parcel of
property can be determined by the use of a computer terminal available to the
public.
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July 13, 2022
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(C) It is hereby ascertained, determined, and declared that the method
of determining the Fire Rescue Assessments for fire rescue services as set forth
in this Preliminary Rate Resolution is a fair and reasonable method of apportioning
the Fire Rescue Assessed Cost among parcels of Assessed Property located
within the City. The methodology and apportionment assures that no property is
assessed an amount greater than the benefit which it receives from the fire rescue
services, facilities, and programs provided by the City. The Fire Rescue Assessed
Costs are solely for the provision of fire protection and first response services. All
Emergency Medical Services 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).
Section 11: There is hereby established a public hearing to be held at 5.05
p.m. on September 12, 2022, in the City Commission Chambers of City Hall, 7525
Northwest 88th Avenue, Tamarac, Florida 33321, at which time the City
Commission will receive and consider any comments on the Fire Rescue
Assessments from the public and affected property owners and consider imposing
Fire Rescue Assessments for the Fiscal Year beginning October 1, 2022 and
collecting such assessments on the same bill as ad valorem taxes.
Section 12: The City Manager, or designee, shall publish a notice of the
public hearing authorized by Section 11 of this Preliminary Rate Resolution in the
manner and time provided in Section 2.04 of the Ordinance. The notice shall be
published no later than August 14, 2022, in substantially the form attached hereto
as Appendix B.
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Section 13: The City Manager, or designee, shall also ensure timely notice
by use of the TRIM notice forwarded annually by the Property Appraiser's Office
to the Owner of each parcel of Assessed Property within the City, at least twenty
(20) days prior to the public hearing, as required by the Ordinance, and the Uniform
Assessment Collection Act.
Section 14: Proceeds derived by the City from the Fire Rescue
Assessments will be utilized for the provision of fire rescue services, facilities, and
programs. No proceeds shall be used to fund Emergency Medical Services. In
the event there is any fund balance remaining at the end of the Fiscal Year, such
balance shall be carried forward and used only to fund fire rescue services,
facilities, and programs.
Section 15: All resolutions or parts of resolutions in conflict herewith are
hereby repealed to the extent of such conflict.
Section 16: If any clause, section, other part, or application of this
Resolution is held by any court of competent jurisdiction to be unconstitutional or
invalid, in part or application, it shall not affect the validity of the remaining portions
or applications of this Resolution.
Section 17: This Resolution shall become effective immediately upon
adoption.
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July 13, 2022
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PASSED, ADOPTED AND APPROVED this 13th day of July 2022.
ATTEST:
-
KIMBERLY DILLON, CMC
ACTING CITY CLERK
- A�47_0
MI ELLE J. GOME
MAYOR
RECORD OF COMMISSION VOTE:
MAYOR GOMEZ:S
DIST 1: COMM. BOLTON
DIST 2: V/M GELIN
DIST 3: COMM. VILLALOBOS
DIST 4: COMM. PLACKO ,-0
APPROVED AS TO FORM AND LEGAL SUFFICIENCY FOR
THE USE AND RELIANCE QF THE CITY OF TAMARAC ONLY.
JO N If. HERIN, JR:
CVrY A TORNEY
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July 13, 2022
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APPENDIX A
ESTIMATED FIRE RESCUE ASSESSMENT RATE SCHEDULE
SECTION A-1. DETERMINATION OF FIRE RESCUE ASSESSED
COSTS. The estimated Fire Rescue Assessed Costs to be assessed for the Fiscal
Year commencing October 1, 2022, is $14,073,184.
SECTION C-2. ESTIMATED FIRE RESCUE ASSESSMENTS.
(A) The estimated 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, 2022, are hereby established as follows
for the purpose of this Preliminary Rate Resolution. -
Residential Property Use
Categories
Dwelling Units
Residential
$350
Non -Residential Property
Use Categories
Building Classifications
insquare foot ranges)
Commercial
Industrial/
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
$51.410
$ L 1 12
$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
(B) 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.
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(C) Annexed Parcels 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.
(D) Any shortfall in the expected Fire Rescue proceeds due to any
reduction or exemption from payment of the Fire Rescue Assessments required
by law or authorized by the 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. In the event a court of
competent jurisdiction determines any exemption or reduction by the Commission
is improper or otherwise adversely affects the validity of the Fire Rescue
Assessment imposed for this Fiscal Year, the sole and exclusive remedy shall be
the imposition of a Fire Rescue Assessment upon each affected Tax Parcel in the
amount of the Fire Rescue Assessment that would have been otherwise imposed
save for such reduction or exemption afforded to such Tax Parcel by the
Commission.
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APPENDIX B
FORM OF NOTICE TO BE PUBLISHED
To Be Published on August 14, 2022
[INSERT MAP OF CITY]
NOTICE OF HEARING TO REIMPOSE AND
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, 2022.
The hearing will be held at 5.05 p.m. on September 12, 2022, 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 respect to 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 number of billing units attributed to that parcel.
The following table reflects the proposed fire rescue assessment schedule.
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Residential Property Use
Categories
Dwelling Units
Residential
$350
Non -Residential Property
Use Categories
Building Classifications
insquare foot ranges)
Commercial
Industrial/
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
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 re -imposing 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, located at
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.
CITY CLERK
CITY OF TAMARAC, FLORIDA