HomeMy WebLinkAboutCity of Tamarac Resolution R-2014-093Temp. Reso. # 12530
CITY OF TAMARAC.FLORIDA
RESOLUTION NO., R-2014-
A RESOLUTION OF TIE CITY CO SION OF TIE 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 ITBUN THE CITY OF
TAMARAC FOR THE FISCAL YEAR BEGINNING
OCTOBER 1, 2014; 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 Property located within the City; and
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, 2014; and
WHEREAS, the City Commission, on July 9, 2014, adopted Resolution No. R-2014-70
(the "Preliminary Rate Resolution"), containing and referencing a brief and general description
of 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
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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, 2014, 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 12, 2014, 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, 2014.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE
CITY OF TAMARAC, FLORIDA:
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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"), Resolution No. R-2014-70 (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
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all parcels assessed derive 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, 2014, the estimated Fire Rescue
Assessed Cost to be assessed is $12,002,593.29. 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, 2014, are hereby established as follows:
esidential Property
se Category
Rate Per Dwelling Unit
Dwelling Unit
$265
ON -RESIDENTIAL
PROPERTY
USE CATEGORIES
Building Classification
(in square foot ranges)
Commercial
Industrial/
Warehouse
Institutional
< 11,99
$
80
$
34
$
19055
29000 - 3949
$
1960
$
69
$
211110
39500 - 41,99
$
21,80
$
1921
$
39692
51,000 - 95,999
$
3,999
$
1,741
$
59274
109000 - 195,999
$
79998
$
31,481
$
105,547
203,000 - 299999
$
153,995
$
63962
$
219094
301,000 - 391,999
$
239992
$
109443
$
31,64
409000 - 491,999
$
319990
$
139923
$
42,187
> 491,999
$
39998
$
17,404
$
529733
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(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, 2014.
(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.
(I) 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
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after adoption of this Annual Rate Resolution based upon the rates of assessment approved
herein.
(J) 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
0
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, 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 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.
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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
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 12th DAY OF SEPTEMBER, 2014.
CITY OF TAMARAC FLORIDA
.Y DRES SLER, MAYOR
ATTEST:
PATRICIA TEIUFEL/VrVIC
CITY CLERK
RECORD OF COMMISSION VOTE:
MAYOR DRES SLER
DIST 1: COMM. BUSHNELL
DIST 2: V/M. GOMEZ
DIST 3 : COMM. GLAS SER
DIST 4: COMM. PLACKO
I HEREBY CERTIFY THAT I HAVE
APPROVED THIS RESOLUTION
AS TO FORM:
�tN SAMi1EL S. GOREN
U CITY ATTORNEY
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Temp. Reso. # 12530
APPENDIX A
AFFIDAVIT REGARDING NOTICE MAILED TO PROPERTY OWNERS
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AFFIDAVIT OF MAILING
BEFORE ME, the undersigned authority, personally appeared Michael Cernech, who, after
being duly sworn, deposes and says:
1. I, Michael Cernech, as 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 9, 2014 (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.
STATE OF FLORIDA
COUNTY OF BROWARD
The for going Affidavit of Mailing was sworn to and subscribed before me this 2- day of
7 g g g
2014 by Michael Cernech, City Manager, and City of Tamarac, Florida.
He fUsersonally known to me or has produced as identification and did take an oath.
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{ 00032487.1 2704-05016401
Printed Name: �,�3 /f7
Notary Public, State of Florida
My Commission Expires:
Commission No.:
Temp. Reso. # 12530
APPENDIX B
PROOF OF PUBLICATION
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t
SUN SENTINEL
Published Daily
Fort Lauderdale, Broward County, Florida
Boca Raton, Palm Beach County, Florida
Miami, Miami -Dade County, Florida
STATE OF FLORIDA
COUNTY OF BROWARD/PALM BEACH/MIAMI-DADE
Before the undersigned authority personally appeared Mark Kuznitz who on oath
says .that he/she is a duly authorized representative of the Classified Department
of the Sun -Sentinel, daily newspaper published in Broward/Palm Beach/Miami-
Dade County, Florida, that the attached copy of advertisement, being, a
3
PUBLIC NOTICE In the matter of THE CITY OF TAMARAC — FIRE RESCUE
ASSESSMENT appeared in the paper on AUGUST 17, 2014 A.D ID 2550283
i' Affiant further says that the said Sun -Sentinel is a newspaper published in said
Broward/Palm Beach/ Miami -Dade County, Florida, and that the said newspaper
has heretofore been continuously published in said Broward/Palm Beach/Miami-
Dade County, Florida, each day, and has entered as second class matter at the
post office in Fort Lauderdale, in said Broward County, Florida, for a period of one
year next preceding the first publication of the attached copy of advertisement;
and affiant says that he/she has. neither paid, nor promised, any person, firm or
corporation any discount, rebate, commission or refund for the purpose of
securing this advertise ent for publicati 'n said newspaper.
411
itz, Affiant
Sworn to and subscribed before on AUGUST 1-8. 2014 A.D
t
re of Notary Public)
'= `Y ' •, LINDA M HALL
MY COMMISSION # EE182121
EXPIRES March 22, 2016
,4Ot) 3sa-0153 FI«iaW#A*&jQWrY tY134d, printed or stamped)
Personally Known is or Produced Identification
NOTICE .0F HEARING T,C? .R.E iIAROS.E AND
PROVVIDE O GQL.L ' TO CIF FIRE
z
RESCUE SPECIAL ASSE SM. M T"S
Notice. is hereby given. that the City Commission of. the ,City of Tamarac will conduct a public
hearing to consider reimposing fare rescue special assessments for the provision of fire rescue
services within the City. of Tamarac for the fiscal Year beginning October 1, 2014.
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The • hearing.- wllt be< held:at 5 06 p.m. on September 12, 2014; in the City Commission
Chambers of City att, 7525 Northwest 88th Avenue,. Tamarac; `Florida, for the purpose
of receiving 'public comment on the proposed assessments. , AN affected property owners
have a right to appear at. the hearing and to .file wriften `objections with the City Commission
within 20 days of this notice. If a person decides to appeat-any*.decision made by the City
Commission with respect to any matter considered at tfie hearing; such person .will need a
record of the proceed and may. need to ensure that` a:Verbatim record is made, 'inciuding
the testirnorry and evidFnc� upon which the appeal is to be'rnade: 16 accordance with the
American-0 ,with Disabilities I-:. '' persons needing a special accommodation -or an interpreter
to - partibipate In this procr ediho� should 7.6ontact the 'City, :Clerk's office at (954)- 597-3505
at least 72 hours (3 days) prior to the date of the hearing:
The assessment* for each parcel of property wilt be based upon each parcel's classification
and the total number�of billing -u, €€`s attributedto that parcel: The following table. reflects the
proposed fire rescue• assessment schedule.
1Resid�Miai Prapsrty .
Usa Cody
flats Per Dwelling Unit
,"llfig Unii
NQN-RE3iDENTiA1. PROPERTY
USE CATE410IM", . „
8ulkllng C4s*1010' sHon
(in:gasr� foot:rany�sj
Comtnlrel l .
l dust►lall
;W+ # !N •
Insiltutlonsi
2flU0= 499..
$ 1,60Q
5:97 :
$:2,110
3,5a0-4,8A9
$ 2,8Ub.
$1219
$ 3►92::
999
10'000
2(lOtib.=-,29;e99
$151995
6962
$21,094'
3o`Ooo - 38,99
5 3 892 '
'' ' $16 443
531,640
40900=49,999
s31,990..
$.1$'..
$42,187
°4s;a99
$39"7
$17,404
$52,733
Copies of the Fire °Rescue Assessment � Ordinance' (Ordinance No. 0-96;-.e the Initial
Assessment Resolution•:'' (Resolution No:�'�. R-96=16Q), the Final; Assessment' Resolution
(Resolution No. R=96-175)_the�-2008 Preliminary Rate Resolution.(Resplutlon N6.2008-107),
the 2010 Preliminary Bute Resolution, (Resolution' No: R-20i 0=95)� the Preliminary Rate
Resolution initiating, the, annual process of updating the Assessment Roll and re -imposing
the Fire Rescue Aisessm6hte; Snd- the preliminary Assessment 'Roll ..for the upcoming
fiscal year .are.'available for inspectlon'.at the City .Clerk's Qfflce, Cityr :Half, 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 2014,
as authorized<by section:197.3632, Florida Statutes: Failure W pay the assessments will
cause a tax certificate to be issued against the propertywhieh may result in a loss of title.
If you have any .goestions, please contact. the City Finance Department at (954) 597-3550,
Monday through Friday. between 8:00' a:m: and'5:00 p.m.
PATRICIA TEUFEL, CMC
CITY CLERK
CITY OF TAMARAC, FLORIDA
Temp. Reso. # 12530
APPENDIX C
FORM OF CERTIFICATE TO
NON -AD VALOREM ASSESSMENT ROLL
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Temp. Reso. # 12530
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 -aid 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, 2014.
IN WITNESS WHEREOF, I have subscribed this certificate and directed the same to be
delivered to the Broward County Department of Finance and Administrative Services and made
part of the above described Non -Ad Valorem Assessment Roll this day of S e7 ,
2014.
CITY OF TAMARAC, FLORIDA
By:
Tith
[to 1' defivered to Broward i I Deparfinent I
Finance c' 1 I II `1 • I k:. on or before :i :II 1'
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