HomeMy WebLinkAboutCity of Tamarac Resolution R-2012-103TEMPORARY RESOLUTION # 12244
CITY OF TAMARAC, FLORIDA
RESOLUTION NO. R-2012-
A RESOLUTION OF THE CITY COMMISSION OF THE CITY
OF TAMARAC, FLORIDA, RELATING TO ZIM PROVISION
OF FIRE RESCUE SERVICES, FACILITIES AND
PROGRAMS IN THE CITY OF TAMARAC, FLORIDA;
REIMPOSING FIRE RESCUE ASSESSMENTS AGAINST
ASSESSED PROPERTY LOCATED rITHIEN THE CITY OF
TAMARAC FOR THE FISCAL YEAR BEGINNING
OCTOBER 1, 2012; 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, 2012; and
WHEREAS, the City Commission, on July 11, 2012, adopted Resolution No. R-2012-86
(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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TEMPORARY RESOLUTION # 12244
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, 2012, the Ordinance requires the City Commission to adopt an Annual
Rate Resolution, during its budget adoption process for each Fiscal Year, which establishes the
rate of assessment and approves the Assessment Roll for the upcoming Fiscal Year, with such
amendments as the City Commission deems appropriate, after hearing comments and objections
of all interested parties; and
WHEREAS, the updated Assessment Roll has heretofore been made available for
inspection by the public, as required by the Ordinance; and
WHEREAS, notice of a public hearing has been published and mailed as required by the
terms of the Ordinance, which provides notice to all interested persons of an opportunity to be
heard; an affidavit regarding the mailed notice being attached hereto as Appendix A and the
proof of publication being attached hereto as Appendix B ; and
WHEREAS, a public hearing was held on September 13, 2012, 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, 2012.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE
CITY OF TAMARAC, FLORIDA:
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TEMPORARY RESOLUTION # 12244
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-2012-86 (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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TEMPORARY RESOLUTION # 12244
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, 2012, the estimated Fire Rescue
Assessed Cost to be assessed is
$12,091,689.00. 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, 2012, are hereby established as follows:
Residential Property
Use Category
Rate Per Dwelling Unit
Dwelling Unit
$265
ON -RESIDENTIAL
PROPERTY
USE CATEGORIES
Building Classification
in square foot ranges)
Commercial
Industrial/
Warehouse
Institutional
< 1,999
$
80
$
349
$
1,055
2,000 - 3,499
$
1,60
$
697
$
2,110
3,500 - 4,999
$
2,80
$
1,219
$
3,692
5,000 - 9,999
$
3,999
$
1,741
$
5,274
10,000 - 19,999
$
7,998
$
3,481
$
10,547
20,000 - 29,999
$
15,995
$
6,962
$
21,094
30,000 - 39,999
$
23,992
$
10,443
$
31,64
40,000 - 49,999
$
31,990
$
13,923
$
42,187
> 49,999
$
39,987
$
17,4
$
52,733
TEMPORARY RESOLUTION # 12244
(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, 2012.
(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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TEMPORARY RESOLUTION # 12244
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
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.
SECTION 8: SEVERABILITY. If any clause, section, or other part of this resolution
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TEMPORARY RESOLUTION # 12244
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.
ATTEST:
(.:I I Y C:LtHK
I HEREBY CERTIFY THAT I HAVE
APPROVED THIS RESOLUTION
AS TO FORM
F p,
SAMUL S. GORE
CITY ATTORNEY
BETH TALABISCO, MAYOR
RECORD OF COMMISSION VOTE:
MAYOR TALABISCO
DIST 1: COMM. BUSHNEL�
DIST 2: COMM. GOMEZ
DIST 3: V/M GLASSER
DIST 4: COMM. DRESSLE
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TEMPORARY RESOLUTION # 12244
APPENDIX A
AFFIDAVIT REGARDING NOTICE MAILED TO PROPERTY OWNERS
TEMPORARY RESOLUTION # 12244
AFFIDAVIT OF MAILING
BEFORE ME, the undersigned authority, personally appeared Michael Cemech, who, after being duly
sworn, deposes and says:
1. I, Michael Cemech, as City der 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 11, 2012
(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.
Affiant
STATE OF FLORIDA
COUNTY OF BROWARD
<01� The foregoing Affidavit of Mailing was sworn to and subscribed before me this day of
' :----Z3 2012 by Michael Cernech, City Manager, and City of Tamarac,
Florida. He is personally known to me or has produced as identification and did take an oath.
Printed Name: �= "
N M. WHEA]EE56
Notary Public, State of Florida
T A F r r
MY COMMSSION # My Commission Expires: �'
EXPIRES: August 4fiCommission No.:1-WO-3-NOTARY Fl. Notwy Disomnt ./A
V
TEMPORARY RESOLUTION # 12244
APPENDIX B
PROOF OF PUBLICATION
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TEMPORARY RESOLUTION # 12244
APPENDIX C
FORM OF CERTIFICATE TO
NON -AD VALOREM ASSESSMENT ROLL
TEMPORARY RESOLUTION # 12244
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
Cityof Tamarac, Florida (the "City"); as such I have satisfied myself that all property included or
includable on the non -ad valorem assessment roll for fire rescue services (the "Non -Ad Valorem
Assessment Roll") for the City is properly assessed so far as I have been able to ascertain; and that
all required extensions on the above described roll to show the non -ad valorem assessments
attributable to the property listed therein have been made pursuant to law.
I FURTHER CERTIFY that, in accordance with the Uniform Assessment Collection Act, this
certificate and the herein described Non -Ad Valorem Assessment Roll will be delivered to the
Broward County Department of Finance and Administrative Services by September 15, 2012.
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
art of theabove described Non -Ad Valorem Assessment Roll this day of
2012.
CITY OF TAMARAC, FLORIDA
By:
Titic
[to 1' delivered to Br-oward Cotmty Deparfinent 1
Finmee and Adninistrativem on or before'1 1
11
DEPARTMENT
OF REVENUE
CERTIFICATE TO
NON -AD VALOREM ASSESSMENT ROIL
D R-408A
N. 02/91
I, the undersigned, hereby certify that I am the Chairman of the Board, or authorized
agent of City of Tamarac , located in
Broward County,
Florida; as such, I have satisfied myself that all property included or includable on the
Non -Ad Valorem Assessment Roll for the aforesaid county is properly assessed so far
as I have been able to ascertain; and that all required extensions on the above
described roll to show the non -ad valorem assessments attributable to the property
listed therein have been made pursuant to law.
I further certify that, upon completion of this certificate and the attachment of same to
the herein described Non -Ad Valorem Assessment Roll as part thereof, said Non -Ad
Valorem Assessment Roll will be delivered to the Tax Collector of this county.
In witness whereof, I have subscribed this certificate and caused the same to be
attached to and made a part of the above described Non -Ad Valorem Assessment Roll
this the 13th day of
September
2012
year
Chairman of the Board or authed agent
of City of Tamarac
Name of local government
Broward County, Florida