HomeMy WebLinkAboutCity of Tamarac Ordinance O-1996-008TEMP. ORD, #1757
REVISION # 3 June 21, 1996
CITY OF TAMARAC, FLORIDA
ORDINANCE NO.0-96--�
AN ORDINANCE 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;
AUTHORIZING THE IMPOSITION AND COLLECTION OF
FIRE RESCUE ASSESSMENTS AGAINST PROPERTY
THROUGHOUT THE CITY OF TAMARAC; PROVIDING
CERTAIN DEFINITIONS AND DEFINING THE TERM "FIRE
RESCUE ASSESSMENT"; ESTABLISHING THE
PROCEDURES FOR IMPOSING FIRE RESCUE
ASSESSMENTS; PROVIDING THAT FIRE RESCUE
ASSESSMENTS CONSTITUTE A LIEN ON ASSESSED
PROPERTY UPON ADOPTION OF ASSESSMENT ROLL;
PROVIDING THAT THE LIEN FOR A FIRE RESCUE
ASSESSMENT COLLECTED PURSUANT TO SECTIONS
197.3632 AND 197.3635, FLORIDA STATUTES, UPON
PERFECTION SHALL ATTACH TO THE PROPERTY ON
THE PRIOR JANUARY 1, THE LIEN DATE FOR AD
VALOREM TAXES; PROVIDING THAT A PERFECTED LIEN
SHALL BE EQUAL IN RANK AND DIGNITY WITH THE
LIENS OF ALL STATE, COUNTY, DISTRICT, OR
MUNICIPAL TAXES AND ASSESSMENTS AND SUPERIOR
IN DIGNITY TO ALL OTHER PRIOR LIENS, MORTGAGES,
TITLES, AND CLAIMS; AUTHORIZING THE IMPOSITION OF
INTERIM ASSESSMENTS; PROVIDING PROCEDURES FOR
COLLECTION OF FIRE RESCUE ASSESSMENTS;
PROVIDING A MECHANISM FOR THE IMPOSITION OF
ASSESSMENTS ON GOVERNMENT PROPERTY;
PROVIDING FOR CODIFICATION; PROVIDING FOR
CONFLICTS; PROVIDING FOR SEVERABILITY; AND
PROVIDING AN EFFECTIVE DATE.
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NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE
CITY OF TAMARAC, FLORIDA:
ARTICLE I
INTRODUCTION
SECTION 1.01. DEFINITIONS. As used in this Ordinance, the following words
and terms shall have the following meanings, unless the context clearly otherwise requires:
"Annual Rate Resolution" means the resolution described in Section 2.08 hereof,
establishing the rate at which a Fire Rescue Assessment for a specific Fiscal Year will be
computed. The Final Assessment Resolution shall constitute the Annual Rate Resolution
for the initial Fiscal Year in which a Fire Rescue Assessment is imposed or reimposed.
"Assessed Property" means all parcels of land included on the Assessment Roll
that receive a special benefit from the delivery of the fire rescue services, programs or
facilities identified in the Initial Assessment Resolution or the Preliminary Rate Resolution.
"Assessment Roll" means the special assessment roll relating to a Fire Rescue
Assessment approved by a Final Assessment Resolution pursuant to Section 2.0E hereof
or an Annual Rate Resolution pursuant to Section 2.08 hereof.
"Building" means any structure, whether temporary or permanent, built for support,
shelter or enclosure of persons, chattel, or property of any kind. This term shall include
mobile homes or any vehicles serving in any way the function of a building.
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"Certificate of Occupancy" means the written certification issued by the City that
a Building is ready for occupancy for its intended use. For the purposes of this Ordinance,
a tie down permit or its equivalent issued for a mobile home shall be considered a
Certificate of Occupancy.
"City" means the City of Tamarac, Florida.
"City Clerk" means the official custodian of all City records and papers of an official
character as set forth in Article X of the City Charter, or his designee.
"City Commission" means the governing body of the City of Tamarac, Florida.
"City Manager" means the chief administrative officer of the City, or his designee.
"Final Assessment Resolution" means the resolution described in Section 2.06
hereof which shall confirm, modify, or repeal the Initial Assessment Resolution and which
shall be the final proceeding for the initial imposition of Fire Rescue Assessments.
"Fire Rescue Assessment" means a special assessment lawfully imposed by the
City against Assessed Property to fund the Fire Rescue Assessed Cost imposed to fund
all or any portion of the cost of the provision of fire rescue services, facilities, or programs
providing a special benefit to property as a consequence of possessing a logical
relationship to the value, use, or characteristics of property identified in the Initial
Assessment Resolution or the Preliminary Rate Resolution.
"Fire Rescue Assessed Cost" means the amount determined by the City
Commission to be assessed in any Fiscal Year to fund all or any portion of the cost of the
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provision of fire rescue services, facilities, or programs which provide a special benefit to
Assessed Property, and shall include, but not be limited to, the following components: (A)
the cost of physical construction, reconstruction or completion of any required facility or
improvement; (B) the costs incurred in any required acquisition or purchase; (C) the cost
of all labor, materials, machinery, and equipment; (D) the cost of fuel, parts, supplies,
maintenance, repairs, and utilities; (E) the cost of computer services, data processing, and
communications; (F) the cost of all lands and interest therein, leases, property rights,
easements, and franchises of any nature whatsoever; (G) the cost of any indemnity or
surety bonds and premiums for insurance; (H) the cost of salaries, volunteer pay, workers'
compensation insurance, or other employment benefits; (1) the cost of uniforms, training,
travel, and per diem; (J) the cost of construction plans and specifications, surveys and
estimates of costs; (K) the cost of engineering, financial, legal, and other professional
services; (L) the costs of compliance with any contracts or agreements entered into by the
City to provide fire rescue services; (M) all costs associated with the structure,
implementation, collection, and enforcement of the Fire Rescue Assessments, including
any service charges of the Tax Collector, or Property Appraiser and amounts necessary
to off -set discounts received for early payment of Fire Rescue Assessments pursuant to
the Uniform Assessment Collection Act or for early payment of Fire Rescue Assessments
collected pursuant to Section 3.02 herein; (N) all other costs and expenses necessary or
incidental to the acquisition, provision, or construction of fire rescue services, facilities, or
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programs, and such other expenses as may be necessary or incidental to any related
financing authorized by the City Commission by subsequent resolution; (0) a reasonable
amount for contingency and anticipated delinquencies and uncollectible Fire Rescue
Assessments; and (P) reimbursement to the City or any other Person for any moneys
advanced for any costs incurred by the City or such Person in connection with any of the
foregoing components of Fire Rescue Assessed Cost. In the event the City also imposes
an impact fee upon new growth or development for fire rescue related capital
improvements, the Fire Rescue Assessed Cost shall not include costs attributable to
capital improvements necessitated by new growth or development.
"Fiscal Year" means that period commencing October 1st of each year and
continuing through the next succeeding September 30th, or such other period as may be
prescribed by law as the fiscal year for the City.
"Government Property" means property owned by the United States of America
or any agency thereof, a sovereign state or nation, the State of Florida or any agency
thereof, a county, a special district or a municipal corporation.
"Initial Assessment Resolution" means the resolution described in Section 2.02
hereof which shall be the initial proceeding for the identification of the Fire Rescue
Assessed Cost for which an assessment is to be made and for the imposition of a Fire
Rescue Assessment.
"Ordinance" means this Fire Rescue Assessment Ordinance.
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"Owner" shall mean the Person reflected as the owner of Assessed Property on the
Tax Roll.
"Person" means any individual, partnership, firm, organization, corporation,
association, or any other legal entity, whether singular or plural, masculine or feminine, as
the context may require.
"Preliminary Rate Resolution" means the resolution described in Section 2.08
hereof initiating the annual process for updating the Assessment Roll and directing the
reimposition of Fire Rescue Assessments pursuant to an Annual Rate Resolution.
"Property Appraiser" means the Property Appraiser of the County.
"Tax Collector" means the Department of Finance and Administrative Services as
described in Article IV of the Broward County Charter.
"Tax Roll" means the real property ad valorem tax assessment roll maintained by
the Property Appraiser for the purpose of the levy and collection of ad valorem taxes.
"Uniform Assessment Collection Act" means sections 197.3632 and 197.3635,
Florida Statutes, or any successor statutes authorizing the collection of non -ad valorem
assessments on the same bill as ad valorem taxes, and any applicable regulations
promulgated thereunder.
SECTION 1.02. INTERPRETATION. Unless the context indicates otherwise,
words importing the singular number include the plural number, and vice versa; the terms
"hereof," "hereby," "herein," "hereto," "hereunder" and similar terms refer to this Ordinance;
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and the term "hereafter" means after, and the term "heretofore" means before, the effective
date of this Ordinance. Words of any gender include the correlative words of the other
genders, unless the sense indicates otherwise.
SECTION 1.03. GENERAL FINDINGS. It is hereby ascertained, determined,
and declared that:
(A) Pursuant to Article Vill, section 2(b), Florida Constitution, and sections
166.021 and 166.041, Florida Statutes, the City Commission has all powers of local self-
government to perform municipal functions, render municipal services except when
prohibited by law, and such power may be exercised by the enactment of legislation in the
form of City ordinances.
(B) The City Commission may exercise any governmental, corporate, or
proprietary power for a municipal purpose except when expressly prohibited by law, and
the City Commission may legislate on any subject matter on which the Florida Legislature
may act, except those subjects described in (a), (b), (c), and (d) of section 166.021(3),
Florida Statutes. The subject matter of paragraphs (a), (b), (c), and (d) of section
166.021(3), Florida Statutes, are not relevant to the imposition of assessments related to
fire rescue services, facilities or programs of the City.
(C) The purpose of this Ordinance is to (1) provide procedures and standards for
the imposition of city-wide Fire Rescue Assessments under the general home rule powers
of a municipality to impose special assessments; (2) authorize a procedure for the funding
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of fire rescue services, facilities, or programs providing special benefits to property within
the City; and (3) legislatively determine the special benefit provided to Assessed Property
from the provision of combined fire control and emergency medical services by the City
under its consolidated fire rescue program.
(D) The annual Fire Rescue Assessments to be imposed pursuant to this
Ordinance shall constitute non -ad valorem assessments within the meaning and intent of
the Uniform Assessment Collection Act.
(E) The Fire Rescue Assessment imposed pursuant to this Ordinance is imposed
by the City Commission, not the Broward County Board of County Commissioners,
Property Appraiser or Tax Collector. Any activity of the Property Appraiser or Tax Collector
under the provisions of this Ordinance shall be construed as ministerial.
SECTION 1.04. LEGISLATIVE DETERMINATIONS OF SPECIAL BENEFIT.
It is hereby ascertained and declared that the fire rescue services, facilities, and programs
of the City provide a special benefit to property within the City that is improved by the
existence or construction of a Dwelling Unit or Building based upon the following legislative
determinations:
(A) Fire rescue services possess a logical relationship to the use and enjoyment
of improved property by: (1) protecting the value of the improvements and structures
through the provision of available fire rescue services; (2) protecting the life and safety of
intended occupants in the use and enjoyment of improvements and structures within
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improved parcels; (3) lowering the cost of fire insurance by the presence of a professional
and comprehensive fire rescue program within the City; and (4) containing the spread of
fire incidents occurring on vacant property with the potential to spread and endanger the
structures and occupants of improved property.
(B) The combined fire control and emergency medical services of the City under
its existing consolidated fire rescue program enhances and strengthens the relationship
of such services to the use and enjoyment of Buildings within improved parcels of property
within the City.
(C) The combined fire control and emergency medical services of the City under
its existing consolidated fire rescue program enhance the value of business and
commercial property that is improved by the existence or construction of a Building which
enhanced value can be anticipated to be reflected in the rental charge or value of such
business or commercial property.
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ARTICLE II
ANNUAL FIRE RESCUE ASSESSMENTS
SECTION 2.01. GENERAL AUTHORITY.
(A) The City Commission is hereby authorized to impose an annual Fire Rescue
Assessment to fund all or any portion of the Fire Rescue Assessed Cost upon benefitted
property at a rate of assessment based on the special benefit accruing to such property
from the City's provision of fire rescue services, facilities, or programs. All Fire Rescue
Assessments shall be imposed in conformity with the procedures set forth in this Article II.
(B) The amount of the Fire Rescue Assessment imposed in a Fiscal Year against
a parcel of Assessed Property shall be determined pursuant to an apportionment
methodology based upon a classification of property designed to provide a fair and
reasonable apportionment of the Fire Rescue Assessed Cost among properties on a basis
reasonably related to the special benefit provided by fire rescue services, facilities, or
programs funded with assessment proceeds. Nothing contained in this Ordinance shall
be construed to require the imposition of Fire Rescue Assessments against Government
Property.
SECTION 2.02. INITIAL PROCEEDINGS. The initial proceeding for the
imposition of a Fire Rescue Assessment shall be the adoption of an Initial Assessment
Resolution by the City Commission (A) containing a brief and general description of the fire
rescue services, facilities, or programs to be provided; (B) estimating the Fire Rescue
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Assessed Cost to be assessed; (C) describing the method of apportioning the Fire Rescue
Assessed Cost and the computation of the Fire Rescue Assessment for specific properties;
(D) providing a summary description of the parcels of property (conforming to the
description contained on the Tax Roll) located within the City that receive a special benefit
from the provision of fire rescue services, facilities, or programs or describing a specific
geographic area in which such service, facility, or program will be provided; (E) establishing
an assessment rate for the upcoming Fiscal Year; and (F) directing the City Manager to (1)
prepare the initial Assessment Roll, as required by Section 2.03 hereof, (2) publish the
notice required by Section 2.04 hereof, and (3) mail the notice required by Section 2.05
hereof using information then available from the Tax Roll.
SECTION 2.03. INITIAL ASSESSMENT ROLL.
(A) The City Manager shall prepare, or direct the preparation of, the initial
Assessment Roll, which shall contain the following:
(1) A summary description of all Assessed Property conforming to the description
contained on the Tax Roll.
(2) The name of the Owner of the Assessed Property.
(3) The amount of the Fire Rescue Assessment to be imposed against each
such parcel of Assessed Property.
(B) The initial Assessment Roll shall be retained by the City Clerk and shall be
open to public inspection. The foregoing shall not be construed to require that the
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Assessment Roll be in printed form if the amount of the Fire Rescue Assessment for each
parcel of property can be determined by use of a computer terminal available to the public.
SECTION 2.04. NOTICE BY PUBLICATION. Upon completion of the initial
Assessment Roll, the City Manager shall publish, or direct the publication of, once in a
newspaper of general circulation within the City a notice stating that at a meeting of the
City Commission on a certain day and hour, not earlier than 20 calendar days from such
publication, which meeting shall be a regular, adjourned, or special meeting, the City
Commission will hear objections of all interested persons to the Final Assessment
Resolution which shall establish the rate of assessment and approve the aforementioned
initial Assessment Roll. The published notice shall conform to the requirements set forth
in the Uniform Assessment Collection Act. Such notice shall include (A) a geographic
depiction of the property subject to the Fire Rescue Assessment; (B) a brief and general
description of the fire rescue services, facilities, or programs to be provided; (C) the rate
of assessment; (D) the procedure for objecting provided in Section 2.06 hereof; (E) the
method by which the Fire Rescue Assessment will be collected; and (F) a statement that
the Initial Assessment Roll is available for inspection at the office of the City Clerk and all
interested persons may ascertain the amount to be assessed against a parcel of Assessed
Property at the office of the City Clerk.
SECTION 2.05. NOTICE BY MAIL. In addition to the published notice required
by Section 2.04, the City Manager shall provide notice, or direct the provision of notice, of
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the proposed Fire Rescue Assessment by first class mail to the Owner of each parcel of
property (except Government Property) subject to the Fire Rescue Assessment. Such
notice shall include (A) the purpose of the Fire Rescue Assessment; (B) the rate of
assessment to be levied against each parcel of property; (C) the unit of measurement
applied to determine the Fire Rescue Assessment; (D) the number of such units contained
in each parcel of property; (E) the total revenue to be collected by the City from the Fire
Rescue Assessment; (F) a statement that failure to pay the Fire Rescue Assessment will
cause a tax certificate to be issued against the property or foreclosure proceedings to be
instituted, either of which may result in a loss of title to the property; (G) a statement that
all affected Owners have a right to appear at the hearing and to file written objections with
the City Commission within 20 days of the notice; and (H) the date, time, and place of the
hearing. The mailed notice shall conform to the requirements set forth in the Uniform
Assessment Collection Act. Notice shall be mailed at least 20 calendar days prior to the
hearing to each Owner at such address as is shown on the Tax Roll. Notice shall be
deemed mailed upon delivery thereof to the possession of the United States Postal
Service. The City Manager may provide proof of such notice by affidavit. Failure of the
Owner to receive such notice due to mistake or inadvertence, shall not affect the validity
of the Assessment Roll nor release or discharge any obligation for payment of a Fire
Rescue Assessment imposed by the City Commission pursuant to this Ordinance.
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SECTION 2.06. ADOPTION OF FINAL ASSESSMENT RESOLUTION. At the
time named in such notice, or to which an adjournment or continuance may be taken by
the City Commission, the City Commission shall receive any written objections of interested
persons and may then, or at any subsequent meeting of the City Commission adopt the
Final Assessment Resolution which shall (A) confirm, modify, or repeal the Initial
Assessment Resolution with such amendments, if any, as may be deemed appropriate by
the City Commission; (B) establish the rate of assessment to be imposed in the upcoming
Fiscal Year; (C) approve the initial Assessment Roll, with such amendments as it deems
just and right; and (D) determine the method of collection. The adoption of the Final
Assessment Resolution by the City Commission shall constitute a legislative determination
that all parcels assessed derive a special benefit from the fire rescue services, facilities,
or programs to be provided or constructed and a legislative determination that the Fire
Rescue Assessments are fairly and reasonably apportioned among the properties that
receive the special benefit. All objections to the Final Assessment Resolution shall be
made in writing, and filed with the City Clerk at or before the time or adjourned time of such
hearing. The Final Assessment Resolution shall constitute the Annual Rate Resolution for
the initial Fiscal Year in which Fire Rescue Assessments are imposed or reimposed
hereunder.
SECTION 2.07. EFFECT OF FINAL ASSESSMENT RESOLUTION. The Fire
Rescue Assessments for the initial Fiscal Year shall be established upon adoption of the
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Final Assessment Resolution. The adoption of the Final Assessment 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 initial rate of assessment, the initial
Assessment 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 the City Commission action on the Final Assessment Resolution. The
initial Assessment Roll, as approved by the Final Assessment Resolution, shall be
delivered to the Tax Collector, as required by the Uniform Assessment Collection Act, or
if the alternative method described in Section 3.02 hereof is used to collect the Fire Rescue
Assessments, such other official as the City Commission by resolution shall designate.
SECTION 2.08. ADOPTION OF ANNUAL RATE RESOLUTION.
(A) The City Commission shall adopt an Annual Rate Resolution during its
budget adoption process for each Fiscal Year following the initial Fiscal Year for which a
Fire Rescue Assessment is imposed hereunder.
(B) The initial proceedings for the adoption of an Annual Rate Resolution shall
be the adoption of a Preliminary Rate Resolution by the City Commission (1) containing
a brief and general description of the fire rescue services, facilities, or programs to be
provided; (2) estimating the Fire Rescue Assessed Cost to be assessed for the upcoming
Fiscal Year; (3) establishing the assessment rate for the upcoming Fiscal Year; (4)
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authorizing the date, time, and place of a public hearing to receive and consider comments
from the public and consider the adoption of the Annual Rate Resolution for the upcoming
Fiscal Year; and (5) directing the City Manager to (a) update the Assessment Roll, (b)
provide notice by publication and first class mail to affected Owners in the event
circumstances described in subsection (F) of this Section so require, and (c) directing and
authorizing any supplemental or additional notice deemed proper, necessary or convenient
by the City.
(C) The Annual Rate Resolution shall (1) establish the rate of assessment to be
imposed in the upcoming Fiscal Year and (2) approve the Assessment Roll for the
upcoming Fiscal Year with such adjustments as the City Commission deems just and right.
The Assessment Roll shall be prepared in accordance with the method of apportionment
set forth in the Initial Assessment Resolution together with modifications, if any, and as
confirmed in the Final Assessment Resolution or as provided in the Preliminary Rate
Resolution.
(D) Nothing herein shall preclude the City Commission from providing annual
notification to all Owners of Assessed Property in the manner provided in either or both
Sections 2.04 or 2.05 hereof.
(E) Nothing herein shall preclude the City Commission from establishing by
resolution a maximum rate of assessment provided that notice of such maximum
assessment rate is provided pursuant to Sections 2.04 and 2.05 hereof.
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(F) In the event (1) the proposed Fire Rescue Assessment for any Fiscal Year
exceeds the maximum rate of assessment adopted by the City Commission and included
in notice previously provided to the Owners of Assessed Property pursuant to Sections
2.04 and 2.05 hereof, (2) the method of apportionment is changed or the purpose for which
the Fire Rescue Assessment is imposed is substantially changed from that represented by
notice previously provided to the Owners of Assessed Property pursuant to Sections 2.04
and 2.05 hereof, (3) Assessed Property is reclassified in a manner which results in an
increased Fire Rescue Assessment from that represented by notice previously provided
to the Owners of Assessed Property pursuant to Sections 2.04 and 2.05 hereof, or (4) an
Assessment Roll contains Assessed Property that was not included on the Assessment
Roll approved for the prior Fiscal Year, notice shall be provided by publication and first
class mail to the Owners of such Assessed Property. Such notice shall substantially
conform with the notice requirements set forth in Sections 2.04 and 2.05 hereof and inform
the Owner of the date, time, and place for the adoption of the Annual Rate Resolution. The
failure of the Owner to receive such notice due to mistake or inadvertence, shall not affect
the validity of the Assessment Roll nor release or discharge any obligation for payment of
a Fire Rescue Assessment imposed by the City Commission pursuant to this Ordinance.
(G) As to any Assessed Property not included on an Assessment Roll approved
by the adoption of the Final Assessment Resolution or a prior year's Annual Rate
Resolution, the adoption of the succeeding Annual Rate Resolution shall be the final
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adjudication of the issues presented as to such Assessed Property (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, the
Assessment 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 the City Commission action on the Annual Rate Resolution. Nothing
contained herein shall be construed or interpreted to affect the finality of any Fire Rescue
Assessment not challenged within the required 20 day period for those Fire Rescue
Assessments imposed against Assessed Property by the inclusion of the Assessed
Property on an Assessment Roll approved in the Final Assessment Resolution or any
subsequent Annual Rate Resolution.
(H) The Assessment Roll, as approved by the Annual Rate Resolution, shall be
delivered to the Tax Collector as required by the Uniform Assessment Collection Act, or
if the alternative method described in Section 3.02 hereof is used to collect the Fire Rescue
Assessments, such other official as the City Commission by resolution shall designate. If
the Fire Rescue Assessment against any property shall be sustained, reduced, or abated
by the court, an adjustment shall be made on the Assessment Roll.
SECTION 2.09. LIEN OF FIRE RESCUE ASSESSMENTS. Upon the adoption
of the Assessment Roll, all Fire Rescue Assessments shall constitute a lien against
Assessed Property equal in rank and dignity with the liens of all state, county, district, or
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municipal taxes and special assessments. Except as otherwise provided by law, such lien
shall be superior in dignity to all other prior liens, mortgages, titles, and claims, until paid.
The lien for a Fire Rescue Assessment shall be deemed perfected upon adoption by the
City Commission of the Final Assessment Resolution or the Annual Rate Resolution,
whichever is applicable. The lien for a Fire Rescue Assessment collected under the
Uniform Assessment Collection Act shall attach to the property included on the
Assessment Roll as of the prior January 1, the lien date for ad valorem taxes imposed
under the Tax Roll. The lien for a Fire Rescue Assessment collected under the alternative
method of collection provided in Section 3.02 shall be deemed perfected upon adoption
by the City Commission of the Final Assessment Resolution or the Annual Rate Resolution,
whichever is applicable, and shall attach to the property on such date of adoption.
SECTION 2.10. REVISIONS TO FIRE RESCUE ASSESSMENTS. IFaryFm
Rescue Assessment made under the provisions of this Ordinance is either in whole or in
part annulled, vacated, or set aside by the judgment of any court, or if the City Commission
is satisfied that any such Fire Rescue Assessment is so irregular or defective that the same
cannot be enforced or collected, or if the City Commission has omitted any property on the
Assessment Roll which property should have been so included, the City Commission may
take all necessary steps to impose a new Fire Rescue Assessment against any property
benefited by the Fire Rescue Assessed Costs, following as nearly as may be practicable,
the provisions of this Ordinance and in case such second Fire Rescue Assessment is
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annulled, vacated, or set aside, the City Commission may obtain and impose other Fire
Rescue Assessments until a valid Fire Rescue Assessment is imposed.
SECTION 2.11. PROCEDURAL IRREGULARITIES. Any informality or
irregularity in the proceedings in connection with the levy of any Fire Rescue Assessment
under the provisions of this Ordinance shall not affect the validity of the same after the
approval thereof, and any Fire Rescue Assessment as finally approved shall be competent
and sufficient evidence that such Fire Rescue Assessment was duly levied, that the Fire
Rescue Assessment was duly made and adopted, and that all other proceedings adequate
to such Fire Rescue Assessment were duly had, taken, and performed as required by this
Ordinance; and no variance from the directions hereunder shall be held material unless it
be clearly shown that the party objecting was materially injured thereby.
SECTION 2.12. CORRECTION OF ERRORS AND OMISSIONS.
(A) No act of error or omission on the part of the Property Appraiser, Tax
Collector, City Manager, City Clerk, City Commission, or their deputies or employees, shall
operate to release or discharge any obligation for payment of a Fire Rescue Assessment
imposed by the City Commission under the provision of this Ordinance.
(B) When it shall appear that any Fire Rescue Assessment should have been
imposed under this Ordinance against a parcel of property specially benefited by the
provision of fire rescue services, facilities, or programs, but that such properly was omitted
from the Assessment Roll or was not listed on the Tax Roll as an individual parcel of
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property as of the effective date of the Assessment Roll approved by the Annual Rate
Resolution for any upcoming Fiscal Year, the City Commission may, upon provision of a
notice by mail provided to the Owner of the omitted parcel in the manner and form provided
in Section 2.05, impose the applicable Fire Rescue Assessment for the Fiscal Year in
which such error is discovered, in addition to the applicable Fire Rescue Assessment due
for the prior two Fiscal Years. Such Fire Rescue Assessment shall constitute a lien against
Assessed Property equal in rank and dignity with the liens of all state, county, district, or
municipal taxes and special assessments, and superior in rank and dignity to all other prior
liens, mortgages, titles, and claims in and to or against the real property involved, shall be
collected as provided in Article III hereof, and shall be deemed perfected on the date of
adoption of the resolution imposing the omitted or delinquent assessments.
(C) Prior to the delivery of the Assessment Roll to the Tax Collector in
accordance with the Uniform Assessment Collection Act, the City Manager shall have the
authority at any time, upon his or her own initiative or in response to a timely filed petition
from the Owner of any property subject to a Fire Rescue Assessment, to reclassify
property based upon presentation of competent and substantial evidence, and correct any
error in applying the Fire Rescue Assessment apportionment method to any particular
parcel of property not otherwise requiring the provision of notice pursuant to the Uniform
Assessment Collection Act. Any such correction shall be considered valid ab initio and
shall in no way affect the enforcement of the Fire Rescue Assessment imposed under the
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provisions of this Ordinance. All requests from affected property owners for any such
changes, modifications or corrections shall be referred to, and processed by, the City
Manager and not the Property Appraiser or Tax Collector.
(D) After the Assessment Roll has been delivered to the Tax Collector in
accordance with the Uniform Assessment Collection Act, any changes, modifications, or
corrections thereto shall be made in accordance with the procedures applicable to
correcting errors and insolvencies on the Tax Roll upon timely written request and direction
of the City Manager.
SECTION 2.13. INTERIM ASSESSMENTS. An interim Fire Rescue
Assessment shall be imposed against all property for which a Certificate of Occupancy is
issued after adoption of the Annual Rate Resolution. The amount of the interim Fire
Rescue Assessment shall be calculated upon a monthly rate, which shall be one -twelfth
of the annual rate for such property computed in accordance with the Annual Rate
Resolution for the Fiscal Year in which the Certificate of Occupancy is issued. Such
monthly rate shall be imposed for each full calendar month remaining in the Fiscal Year.
In addition to the monthly rate, the interim Fire Rescue Assessment shall also include an
estimate of the subsequent Fiscal Year's Fire Rescue Assessment. No Certificate of
Occupancy shall be issued until full payment of the interim Fire Rescue Assessment is
received by the City. Issuance of the Certificate of Occupancy by mistake or inadvertence,
and without the payment in full of the interim Fire Rescue Assessment, shall not relieve the
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Owner of such property of the obligation of full payment. For the purpose of this provision,
such interim Fire Rescue Assessment shall be deemed due and payable on the date the
Certificate of Occupancy was issued and shall constitute a lien against such property as
of that date. Said lien shall be equal in rank and dignity with the liens of all state, county,
district or municipal taxes and special assessments, and superior in rank and dignity to all
other liens, encumbrances, titles and claims in and to or against the real property involved
and shall be deemed perfected upon the issuance of the Certificate of Occupancy.
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ARTICLE III
COLLECTION AND USE OF FIRE RESCUE ASSESSMENTS
SECTION 3.01. METHOD OF COLLECTION.
(A) Unless otherwise directed by the City Commission, the Fire Rescue
Assessments shall be collected pursuant to the uniform method provided in the Uniform
Assessment Collection Act, and the City shall comply with all applicable provisions of the
Uniform Assessment Collection Act. Any hearing or notice required by this Ordinance may
be combined with any other hearing or notice required by the Uniform Assessment
Collection Act.
(B) The amount of a Fire Rescue Assessment to be collected using the uniform
method pursuant to the Uniform Assessment Collection Act for any specific parcel of
benefitted property may include an amount equivalent to the payment delinquency,
delinquency fees and recording costs for a prior year's assessment for a comparable
service, facility, or program provided, (1) the collection method used in connection with the
prior year's assessment did not employ the use of the uniform method of collection
authorized by the Uniform Assessment Collection Act, (2) notice is provided to the Owner
as required under the Uniform Assessment Collection Act, and (3) any lien on the affected
parcel for the prior year's assessment is supplanted and transferred to such Fire Rescue
Assessment upon certification of a non -ad valorem roll to the Tax Collector by the City.
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SECTION 3.02. ALTERNATIVE METHOD OF COLLECTION. In lieu of utilizing
the Uniform Assessment Collection Act, the City may elect to collect the Fire Rescue
Assessments by any other method which is authorized by law or under the alternative
collection method provided by this Section:
(A) The City shall provide Fire Rescue Assessment bills by first class mail to the
Owner of each affected parcel of property, other than Government Property. The bill or
accompanying explanatory material shall include (1) a brief explanation of the Fire Rescue
Assessment, (2) a description of the unit of measurement used to determine the amount
of the Fire Rescue Assessment, (3) the number of units contained within the parcel, (4) the
total amount of the Fire Rescue Assessment imposed against the parcel for the appropriate
period, (5) the location at which payment will be accepted, (6) the date on which the Fire
Rescue Assessment is due, and (7) a statement that the Fire Rescue Assessment
constitutes a lien against assessed property equal in rank and dignity with the liens of all
state, county, district or municipal taxes and other non -ad valorem assessments.
(B) A general notice of the lien resulting from imposition of the Fire Rescue
Assessments shall be recorded in the Official Records of the County. Nothing herein shall
be construed to require that individual liens or releases be filed in the Official Records.
(C) The City shall have the right to foreclose and collect all delinquent Fire
Rescue Assessments in the manner provided by law for the foreclosure of mortgages on
real property or appoint or retain an agent to institute such foreclosure and collection
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proceedings. A Fire Rescue Assessment shall become delinquent if it is not paid within
30 days from the date any installment is due. The City or its agent shall notify any property
owner who is delinquent in payment of his or her Fire Rescue Assessment within 60 days
from the date such assessment was due. Such notice shall state in effect that the City or
its agent will either (1) initiate a foreclosure action or suit in equity and cause the
foreclosure of such property subject to a delinquent Fire Rescue Assessment in a method
now or hereafter provided by law for foreclosure of mortgages on real property, or (2)
cause an amount equivalent to the delinquent Fire Rescue Assessment, not previously
subject to collection using the uniform method under the Uniform Assessment Collection
Act, to be collected on the tax bill for a subsequent year.
(D) All costs, fees and expenses, including reasonable attorney fees and title
search expenses, related to any foreclosure action as described herein shall be included
in any judgment or decree rendered therein. At the sale pursuant to decree in any such
action, the City may be the purchaser to the same extent as any Person. The City or its
agent may join in one foreclosure action the collection of Fire Rescue Assessments against
any or all property assessed in accordance with the provisions hereof. All delinquent
Owners whose property is foreclosed shall be liable for an apportioned amount of
reasonable costs and expenses incurred by the City and its agents, including reasonable
attorney fees, in collection of such delinquent Fire Rescue Assessments and any other
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costs incurred by the City as a result of such delinquent Fire Rescue Assessments and the
same shall be collectible as a part of or in addition to, the costs of the action.
(E) In lieu of foreclosure, any delinquent Fire Rescue Assessment and the costs,
fees and expenses attributable thereto, may be collected pursuant to the Uniform
Assessment Collection Act; provided however, that (1) notice is provided to the Owner in
the manner required by the Uniform Assessment Collection Act and this Ordinance, and
(2) any existing lien of record on the affected parcel for the delinquent Fire Rescue
Assessment is supplanted by the lien resulting from certification of the Assessment Roll,
as applicable, to the Tax Collector.
(F) Notwithstanding the City's use of an alternative method of collection, the City
Manager shall have the same power and authority to correct errors and omissions as
provided to him or county officials in Section 2.12 hereof.
(G) Any City Commission action required in the collection of Fire Rescue
Assessments may be by resolution.
SECTION 3.03. GOVERNMENT PROPERTY.
(A) If Fire Rescue Assessments are imposed against Government Property, the
City shall provide Fire Rescue Assessment bills by first class mail to the Owner of each
affected parcel of Government Property. The bill or accompanying explanatory material
shall include (1) a brief explanation of the Fire Rescue Assessment, (2) a description of the
unit of measurement used to determine the amount of the Fire Rescue Assessment, (3)
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the number of units contained within the parcel, (4) the total amount of the parcel's Fire
Rescue Assessment for the appropriate period, (5) the location at which payment will be
accepted, and (6) the date on which the Fire Rescue Assessment is due.
(B) Fire Rescue Assessments imposed against Government Property shall be
due on the same date as all other Fire Rescue Assessments and, if applicable, shall be
subject to the same discounts for early payment.
(C) A Fire Rescue Assessment shall become delinquent if it is not paid within 30
days from the date any installment is due. The City shall notify the Owner of any
Government Property that is delinquent in payment of its Fire Rescue Assessment within
60 days from the date such assessment was due. Such notice shall state that the City will
initiate a mandamus or other appropriate judicial action to compel payment.
(D) All costs, fees and expenses, including reasonable attorney fees and title
search expenses, related to any mandamus or other action as described herein shall be
included in any judgment or decree rendered therein. All delinquent Owners of
Government Property against which a mandamus or other appropriate action is filed shall
be liable for an apportioned amount of reasonable costs and expenses incurred by the
City, including reasonable attorney fees, in collection of such delinquent Fire Rescue
Assessments and any other costs incurred by the City as a result of such delinquent Fire
Rescue Assessments and the same shall be collectible as a part of or in addition to, the
costs of the action.
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(E) As an alternative to the foregoing, a Fire Rescue Assessment imposed
against Government Property may be collected as a surcharge on a utility bill provided to
such Government Property in periodic installments with a remedy of a mandamus action
in the event of non-payment. The City Commission may contract for such billing services
with any utility, whether or not such utility is owned by the City.
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ARTICLE IV
GENERAL PROVISIONS
SECTION 4.01. APPLICABILITY. This Ordinance and the City's authority to
impose assessments pursuant hereto shall be applicable throughout the City.
SECTION 4.02. ALTERNATIVE METHOD.
(A) This Ordinance shall be deemed to provide an additional and alternative
method for the doing of the things authorized hereby and shall be regarded as
supplemental and additional to powers conferred by other laws, and shall not be regarded
as in derogation of any powers now existing or which may hereafter come into existence.
This Ordinance, being necessary for the welfare of the inhabitants of the City, shall be
liberally construed to effect the purposes hereof.
(B) Nothing herein shall preclude the City Commission from directing and
authorizing, by resolution, the combination with each other of (1) any supplemental or
additional notice deemed proper, necessary, or convenient by the City, (2) any notice
required by this Ordinance, or (3) any notice required by law, including the Uniform
Assessment Collection Act.
SECTION 4.03. CODIFICATION. It is the intention of the City Commission and
it is hereby ordained that the provisions of this Section shall become and be made a part
of the Code of Ordinances of the City of Tamarac, Florida, and that the Sections of this
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Ordinance may be renumbered, relettered and the word "Ordinance" may be changed to
"Section," "Article" or such other word or phrase in order to accomplish such intention.
SECTION 4.04. SEVERABILITY. The provisions of this Ordinance are
severable; and if any section, subsection, sentence, clause or provision or the application
thereof to any person is held invalid by any court of competent jurisdiction, the remaining
provisions or applications of this Ordinance shall not be affected thereby.
SECTION 4.05. CONFLICTS. All ordinances or parts of ordinances, and
all resolutions and parts of resolutions in conflict herewith are hereby repealed to the extent
of such conflict.
SECTION 4.06. EFFECTIVE DATE. This Ordinance shall be in force and take
effect immediately upon its passage and adoption.
PASSED, FIRST READING on this 1Zh day of June, 1996.
PASSED, SECOND READING on this 25th day of June, 1996.
r
NORMAN ABRAMOWITZ
ATTEST: MAYOR
aCA4FR;�'L A. �EUA4NSI =
CITY CLERK
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CERTIFY
av TIFY that rI
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this r•-D r r• •C for
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FT Cl HELLTTO
DISTRICT 3-
31
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TABLE OF CONTENTS
PArE
ARTICLE I
INTRODUCTION
SECTION 1.01. DEFINITIONS ........................................ 2
SECTION 1.02. INTERPRETATION ................................... 6
SECTION 1.03. GENERAL FINDINGS ................................. 7
SECTION 1.04. LEGISLATIVE DETERMINATIONS OF SPECIAL BENEFIT .... 8
ARTICLE II
ANNUAL FIRE RESCUE ASSESSMENTS
SECTION 2.01. GENERAL AUTHORITY ............................... 10
SECTION 2.02. INITIAL PROCEEDINGS 10
SECTION 2.03. INITIAL ASSESSMENT ROLL .......................... 11
SECTION 2.04. NOTICE BY PUBLICATION ........................ I ... 12
SECTION 2.05. NOTICE BY MAIL .................................... 12
SECTION 2.06. ADOPTION OF FINAL ASSESSMENT RESOLUTION ....... 14
SECTION 2.07. EFFECT OF FINAL ASSESSMENT RESOLUTION .......... 14
SECTION 2.08. ADOPTION OF ANNUAL RATE RESOLUTION ............ 15
SECTION 2.09. LIEN OF FIRE RESCUE ASSESSMENTS ................. 18
SECTION 2.10. REVISIONS TO FIRE RESCUE ASSESSMENTS. .......... 19
SECTION 2.11. PROCEDURAL IRREGULARITIES ...................... 20
SECTION 2.12. CORRECTION OF ERRORS AND OMISSIONS ............ 20
SECTION 2.13. INTERIM ASSESSMENTS . ............................ 22
ARTICLE III
COLLECTION AND USE OF FIRE RESCUE ASSESSMENTS
SECTION 3.01.
METHOD OF COLLECTION ...........................
24
SECTION 3.02.
ALTERNATIVE METHOD OF COLLECTION ...............
25
SECTION 3.03.
GOVERNMENT PROPERTY . ..........................
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ARTICLE IV
GENERAL PROVISIONS
SECTION
4.01.
APPLICABILITY . ........................ I ....... I ...
SECTION
4.02.
ALTERNATIVE METHOD .............................
SECTION
4.03.
CODIFICATION .....................................
SECTION
4.04.
SEVERABILITY ........... I ......... I ......... I .....
SECTION
4.05.
CONFLICTS ........................................
SECTION
4.06.
EFFECTIVE DATE...................................
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