HomeMy WebLinkAboutCity of Tamarac Resolution R-2009-1051
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TEMPORARY RESOLUTION NUMBER TR11652
CITY OF TAMARAC, FLORIDA
PRELIMINARY RATE RESOLUTION
ADOPTED JULY 22, 2009
TEMPORARY RESOLUTION NUMBER TR11652
TABLE OF CONTENTS
Page
SECTION 1.
AUTHORITY...................................................................................2
SECTION 2.
PURPOSE AND DEFINITIONS......................................................2
SECTION 3.
PROVISION AND FUNDING OF FIRE RESCUE SERVICES ........
2
SECTION 4.
IMPOSITION AND COMPUTATION OF FIRE
RESCUE ASSESSMENTS.............................................................3
SECTION 5.
LEGISLATIVE DETERMINATIONS OF SPECIAL
BENEFIT AND FAIR APPORTIONMENT .......................................
3
SECTION 6:
COST APPORTIONMENT..............................................................
3
SECTION 7.
PARCEL APPORTIONMENT METHODOLOGY ............................
3
SECTION 8.
DETERMINATION OF FIRE RESCUE ASSESSED COSTS;
ESTABLISHMENT OF ANNUAL FIRE RESCUE
ASSESSMENT RATES..................................................................4
SECTION 9.
ANNUAL ASSESSMENT ROLL ......................................................
5
SECTION 10.
AUTHORIZATION OF PUBLIC HEARING.....................................5
SECTION 11.
NOTICE BY PUBLICATION............................................................6
SECTION 12.
SECTION 13.
NOTICE BY MAIL...........................................................................6
APPLICATION OF ASSESSMENT PROCEEDS ............................
6
SECTION 14.
CONFLICTS...................................................................................7
SECTION 15.
SEVERABILITY..............................................................................7
SECTION 16.
EFFECTIVE DATE..........................................................................7
APPENDIX A: ESTIMATED FIRE RESCUE ASSESSMENT
RATESCHEDULE......................................................................A-1
APPENDIX B: FORM OF NOTICE TO BE PUBLISHED .................................... B-1
APPENDIX C: FORM OF NOTICE TO BE MAILED...........................................C-1
TEMPORARY RESOLUTION NUMBER TR11652
CITY OF TAMARAC, FLORIDA
RESOLUTION NO. Ar
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 RATES
FOR FIRE RESCUE ASSESSMENTS FOR THE FISCAL
YEAR BEGINNING OCTOBER 1, 2009; 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 and R-96-175; and
WHEREAS, pursuant to Ordinance No. 0-96-8, the reimposition of fire rescue
assessments for Fiscal Year 2010 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 reimposition of
the fire rescue assessments.
TEMPORARY RESOLUTION NUMBER TR11652
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), Resolution No. R-
2008-107 (the "2008 Preliminary Rate Resolution"), Resolution No. 2008-132 (the "2008
Annual Rate Resolution"), sections 166.021 and 166.041, Florida Statutes, 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 reimposition of Fire Rescue
Assessments for the Fiscal Year beginning October 1, 2009. All capitalized words and
terms not otherwise defined herein shall have the meanings set forth in the Ordinance,
the 2008 Preliminary Rate Resolution or the 2008 Annual Rate Resolution. Unless the
context indicates otherwise, words imparting the singular number, include the plural
number, and vice versa.
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,
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TEMPORARY RESOLUTION NUMBER TR11652
facilities, and programs shall be funded by available City revenues other than Fire
Rescue Assessment proceeds.
(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 this Preliminary Rate Resolution.
SECTION 5: LEGISLATIVE DETERMINATIONS OF SPECIAL BENEFIT AND
FAIR APPORTIONMENT. The legislative determinations of special benefit and fair
apportionment embodied in the Ordinance, the 2008 Preliminary Rate Resolution and
the 2008 Annual Rate Resolution are affirmed and incorporated herein by reference.
SECTION 6: COST APPORTIONMENT. The Cost Apportionment embodied in
Section 6 of the 2008 Preliminary Rate Resolution is affirmed and incorporated herein
by reference.
SECTION 7: PARCEL APPORTIONMENT METHODOLOGY. The Parcel
Apportionment embodied in Section 7 and Appendix E of the 2008 Preliminary Rate
Resolution is hereby affirmed and incorporated herein by reference.
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TEMPORARY RESOLUTION NUMBER TR11652
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, 2009, is the amount determined in the
Estimated Fire Rescue Assessment Rate Schedule, attached hereto as Appendix A.
The approval of the Estimated Fire Rescue Assessment Rate Schedule by the adoption
of this Preliminary Rate Resolution determines the amount of the Fire Rescue Assessed
Costs. The remainder of such Fiscal Year budget for fire rescue services, facilities, and
programs shall be funded from available City revenue other than Fire Rescue
Assessment proceeds.
(B) The estimated Fire Rescue Assessments specified in the Estimated Fire
Rescue Assessment Rate Schedule are hereby established to fund the specified Fire
Rescue Assessed Costs determined to be assessed in the Fiscal Year commencing
October 1, 2009. 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 are 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, 2009 as provided in Section 9 of this Preliminary Rate Resolution.
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TEMPORARY RESOLUTION NUMBER TR11652
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, 2009, in the
manner provided in the Ordinance. 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 2008
Preliminary Rate Resolution, the 2008 Annual Rate Resolution, documentation related
to the estimated amount of the Fire Rescue Assessed Cost to be recovered through the
imposition of Fire Rescue Assessments, and the preliminary 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 preliminary Assessment Roll 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.
SECTION 10: AUTHORIZATION OF PUBLIC HEARING. There is hereby
established a public hearing to be held at 5:05 p.m. on September 14, 2009, in City
Commission Chambers of City Hall, 7525 Northwest 88th Avenue, Tamarac, Florida, at
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TEMPORARY RESOLUTION NUMBER TR11652
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, 2009 and
collecting such assessments on the same bill as ad valorem taxes.
SECTION 11: NOTICE BY PUBLICATION. The City Manager shall
publish a notice of the public hearing authorized by Section 10 of this Preliminary Rate
Resolution in the manner and time provided in Section 2.04 of the Ordinance. The
notice shall be published no later than August 25, 2009, in substantially the form
attached hereto as Appendix B.
SECTION 12: NOTICE BY MAIL.
(A) The City Manager shall provide notice by first class mail to the Owner of
each parcel of Assessed Property in the event circumstances described in Section
2.08(F) of the Ordinance so require. Such notice shall be in substantially the form
attached hereto as Appendix C. Such notices shall be mailed no later than August 25,
2009.
(B) If the City determines that the truth-in-millage ("TRIM") notice that is
mailed by the Property Appraiser under section 200.069, Florida Statutes, also fulfills
the requirements of paragraph (A) of this Section 12, then the separate mailing
requirement described in paragraph (A) will be deemed to be fulfilled by the TRIM
notice.
SECTION 13: APPLICATION OF ASSESSMENT PROCEEDS. Proceeds
derived by the City from the Fire Rescue Assessments will be utilized for the provision
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TEMPORARY RESOLUTION NUMBER TR11652
of fire rescue services, facilities, and programs. 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 15: 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.
SECTION 16: EFFECTIVE DATE. This Preliminary Rate Resolution shall
take effect immediately upon its passage and adoption.
PASSED, ADOPTED AND APPROVED THIS 22ND DAY OF JULY, 2009.
ATTEST:
MARION SWE SON/CMC BETH FLAN AUmlflfALABISCO
CITY CLERK MAYOR
I HEREBY CERTIFY that I have
approved this RESOLUTION as to
form.
(�S L S/GlbREN
TY TT RNEY
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RECORD OF COMMISSION VOTE:
MAYOR FLANSBAUM-TALABISCO
DIST 1: COMM BUSHNELL
DIST 2: VM ATKINS-GRAD
DIST 3: COMM. GLASSER ioov
DIST4: COMM. DRESSLER
TEMPORARY RESOLUTION NUMBER TR11652
APPENDIX A
ESTIMATED FIRE RESCUE ASSESSMENT RATE SCHEDULE
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TEMPORARY RESOLUTION NUMBER TR11652
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, 2009, is $9,255,967.
SECTION A-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, 2009, are hereby established as follows for the purpose of this Preliminary
Rate Resolution:
Residential Property
Use Category
Rate Per Dwelling Unit
Dwelling Unit
$193
Non -Residential Property
Building Classification
Commercial
Industrial/
Institutional
Use Categories
(in square foot ranges)
Warehouse
<1,999
$660
$272
$898
2,000 - 3,499
$1,320
$544
$1,796
3,500 - 4,999
$2,310
$952
$3,142
5,000 - 9,999
$3,299
$1,359
$4,489
10,000 - 19,999
$6,598
$2,718
$8,977
20,000 - 29,999
$13,195
$5,436
$17,954
30,000 - 39,999
$19,793
$8,154
$26,931
40,000 - 49,999
$26,390
$10,872
$35,908
>49,999
$32,988
$13,590
$44,885
B) No Fire Rescue Assessment shall be imposed upon a parcel of
Government Property or upon a Building located on a parcel of Institutional Property
whose Building use is wholly exempt from ad valorem taxation under Florida law.
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TEMPORARY RESOLUTION NUMBER TR11652
(C) 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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TEMPORARY RESOLUTION NUMBER TR11652
APPENDIX B
FORM OF NOTICE TO BE PUBLISHED
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TEMPORARY RESOLUTION NUMBER TR11652
APPENDIX B
FORM OF NOTICE TO BE PUBLISHED
To Be Published by August 25, 2009
[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, 2009.
The hearing will be held at 5:05 p.m. on September 14, 2009, in the City
Commission Chambers of City Hall, 7525 Northwest 88th Avenue, Tamarac, Florida, 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) 724-1200 at least 72 hours (3 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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TEMPORARY RESOLUTION NUMBER TR11652
Residential Property
Use Category
Rate Per Dwelling Unit
Dwelling Unit
$193
Non -Residential Property
Use Categories
g
Building Classification
(In square foot ranges)
Commercial
Industrial/
Warehouse
Institutional
< 1,999
$660
$272
$898
2,000 - 3,499
$1,320
$544
$1,796
3,500 - 4,999
$2,310
$952
$3,142
5,000 - 9,999
$3,299
$1,359
$4,489
10,000 - 19,999
$6,598
$2,718
$8,977
20,000 - 29,999
$13,195
$5,436
$17,954
30,000 - 39,999
$19,793
$8,154
$26,931
40,000 - 49,999
$26,390
$10,872
$35,908
>49,999
$32,988
$13,590
$44,885
Copies of the Fire Rescue Assessment Ordinance (Ordinance No. 0-96-8), the
Preliminary Rate Resolution initiating the annual process of updating the Assessment
Roll and reimposing 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.
The assessments will be collected on the ad valorem tax bill to be mailed in
November 2009, 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)
724-1310, Monday through Friday between 9:00 a.m. and 5:00 p.m.
CITY CLERK
OF TAMARAC, FLORIDA
TEMPORARY RESOLUTION NUMBER TR11652
APPENDIX C
FORM OF NOTICE TO BE MAILED
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TEMPORARY RESOLUTION NUMBER TR11652
APPENDIX C
FORM OF NOTICE TO BE MAILED
* * * * * NOTICE TO PROPERTY OWNER*****
City of Tamarac
7525 Northwest 88th Avenue
Tamarac, Florida 33321-2401
CITY OF TAMARAC, FLORIDA
NOTICE OF HEARING TO IMPOSE AND
PROVIDE FOR COLLECTION OF FIRE
RESCUE NON -AD VALOREM ASSESSMENTS
NOTICE DATE: AUGUST 25, 2009
Owner Name
Address Tax Parcel #:
City, State Zip Legal Description:
Sequence #:
As required by section 197.3632, Florida Statutes, and the direction of the City Commission,
notice is given by the City of Tamarac that an annual assessment for fire rescue services using
the tax bill collection method, may be levied on your property. The use of an annual special
assessment to fund fire rescue services benefiting improved property located within the City of
Tamarac in the past has proven to be fair, efficient and effective. The total annual fire rescue
assessment revenue to be collected within the City of Tamarac is estimated to be $9,255,967
for fiscal year October 1, 2009 — September 30, 2010. The annual fire rescue assessment is
based on the classification of each parcel of property and number of billing units contained
therein.
The above parcel is classified as
The total number and type of billing units on the above parcel is
The annual fire rescue assessment for the above parcel is $
The maximum annual fire rescue assessment that can be imposed without further notice for
fiscal year 2009-10 and for future fiscal years for the above parcel is $
A public hearing will be held at 5:05 p.m. on September 14, 2009, in the City Commission
Chambers of City Hall, 7525 Northwest 88th Avenue, Tamarac, Florida for the purpose of
receiving public comment on the proposed assessments. You and all other 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 you decide to appeal any decision made by the City
Commission with respect to any matter considered at the hearing, you will need a record of the
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TEMPORARY RESOLUTION NUMBER TR11652
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) 724-1200 at least 72 hours (3 days)
prior to the date of the hearing.
Unless proper steps are initiated in a court of competent jurisdiction to secure relief within 20
days from the date of City Commission action at the above hearing (including the method of
apportionment, the rate of assessment and the imposition of assessments), such action shall be
the final adjudication of the issues presented.
Copies of the Fire Rescue Assessment Ordinance (Ordinance No. 0-96-8), the Preliminary
Rate Resolution initiating the annual process of updating the Assessment Roll and reimposing
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.
Both the fire rescue non -ad valorem assessment amount shown on this notice and the ad
valorem taxes for the above parcel will be collected on the ad valorem tax bill mailed in
November of each year that the assessment is imposed. 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 there is a mistake on this notice, it will be corrected. If you have any questions regarding your
fire rescue assessment, please contact the City Finance Department at (954) 724-1310,
Monday through Friday between 9:00 a.m. and 5:00 p.m.
*****THIS ISNOTABILL*****
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