HomeMy WebLinkAboutCity of Tamarac Resolution R-2017-077Temp. Reso. # 12964
June 9, 2017
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CITY OF TAMARAC, FLORIDA
RESOLUTION NO. 2017 - -V
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, 2017; 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 AN EFFECTIVE DATE.
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 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 2017 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,
, ri N'L-ft!:AS, 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.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE
CITY OF TAMARAC, FLORIDA:
SECTION 1: AUTHORITY. 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 2: PURPOSE AND DEFINITIONS. 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, 2017. 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
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Rate Resolution") and Resolution No. R-2010-95 (" 2010 Preliminary Rate Resolution")
both of which are on file in the City Clerk's office.
SECTION 3: PROVISION AND FUNDING OF FIRE RESCUE SERVICES.
(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 4: IMPOSITION AND COMPUTATION OF FIRE RESCUE
ASSESSMENTS. 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
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Memorandum"). The 2016 Assessment Memorandum, previously approved by the City
Commission, is hereby incorporated herein.
SECTION 5: LEGISLATIVE DETERMINATIONS OF SPECIAL i KNLFIT AND
FAIR APPORTIONMENT. The City Commission hereby determines as follows:
(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.
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SECTION 6: COST APPORTIONMENT. 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.
SECTION 7: PARCEL APPORTIONMENT METHODOLOGY. 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.
SECTION 8: DETERMINATION OF FIRE RESCUE ASSESSED COSTS;
ESTABLISHMENT OF ANNUAL FIRE RESCUE ASSESSMENT RATES.
(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, 2017, 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.
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(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 ►v oe assessed in the Fiscal Year commencing
October 1, 2017. 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.
(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, 2017 as provided in Section 9 of this Preliminary Rate Resolution.
SECTION 9: ANNUAL ASSESSMENT ROLL.
(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, 2017, 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
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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, 2017 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.
(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 CSC
of North Lauderdale v. SMM Properties, Inc., 825 So.2d 343 (Fla. 2002).
SECTION 10: AUTHORIZATION OF PUBLIC HEARING. There is hereby
established a public hearing to be held at 7:00 p.m. on September 13, 2017, 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,
2017 and collecting such assessments on the same bill as ad valorem taxes.
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SECTION 11: NOTICE BY PUBLICATION. The City Manager shall
publish a notice of the public hearing authorized by Section 10 of this Preliminary Rate
Resolutiu.o in the manner and time provided in Section 2.04 of the Ordinance. The
notice shall be published no later than August 21, 2017, in substantially the form
attached hereto as Appendix B.
SECTION 12: NOTICE BY MAIL. 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 13: APPLICATION OF ASSESSMENT PROCEEDS. 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 14: CONFLICTS. All resolutions or parts of resolutions in
conflict herewith are hereby repealed to the extent of such conflict.
SECTION 16: SEVERABILITY. 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.
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SECTION 16: EFFECTIVE DATE. This Preliminary 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 12th DAY OF JULY, 2017.
CITY ;0F/AMARAC FLORIDA
HARRY" DRES
ATTEST:
PATRICIA TEUFEL, CMC
CITY CLERK
RECORD OF COMMISSION VOTE:
I HEREBY CERTIFY THAT I HAVE
APPROVED THIS RESOLUTION
AS TO FORA�M: 4-"'--4w2 ill�
�VSAMUEL S. GOREN
CITY ATTORNEY
MAYOR DRESSLER
DIST 1: COMM. BOLTON
DIST 2: COMM. GOMEZ
DIST 3: COMM. FISHMAN
DIST 4: V/M. PLACKO
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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, 2017, is
$13,765,763.
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, 2017,
are hereby established as follows for the purpose of this Preliminary Rate
Resolution:
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
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(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.
(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
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To Be Published by August 21, 2017
[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, 2017.
The hearing will be held at 7:00 p.m. on September 13, 2017, in the City
Commission Chambers of 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
Cate ones
selling Units
«esideni ial
$350
Non -Residential Property
Use Categories
Building Classifications
insquare foot ranges)
Commercial
IndustriaU
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
$21,639
$4,445
1 $37,038
> 50,000
$27,049
$5,556
1 $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, 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 2017, 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 City Finance Department at (954)
597-3550, Monday through Friday between 8:30 a.m. and 5:00 p.m.
CITY CLERK
OF TAMARAC, FLORIDA
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