HomeMy WebLinkAboutCity of Tamarac Resolution R-2008-1321
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TEMPORARY RESOLUTION NUMBER f%7G
CITY OF TAMARAC, FLORIDA
FIRE RESCUE ASSESSMENT
ANNUAL RATE RESOLUTION
FOR
FISCAL YEAR BEGINNING OCTOBER 1, 2008
ADOPTED SEPTEMBER 12, 2008
TEMPORARY RESOLUTION NUMBER
TABLE OF CONTENTS
Page
SECTION 1:
RATIFICATION AND CONFIRMATION..........................................3
SECTION 2:
AUTHORITY...................................................................................
3
SECTION 3:
DEFINITIONS AND INTERPRETATION .........................................
3
SECTION 4:
REIMPOSITION OF FIRE RESCUE ASSESSMENTS ...................
3
SECTION 5:
CONFIRMATION OF PRELIMINARY RATE RESOLUTION ...........
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SECTION 6:
EFFECT OF ADOPTION OF RESOLUTION ..................................
6
SECTION 7:
CONFLICTS....................................................................................7
SECTION 8:
SEVERABILITY...............................................................................
7
SECTION 9:
EFFECTIVE DATE..........................................................................7
APPENDIX A:
AFFIDAVIT REGARDING NOTICE MAILED
TO PROPERTY OWNERS..........................................................A-1
APPENDIX B:
FORM OF CERTIFICATE TO NON -AD
VALOREM ASSESSMENT ROLL................................................B-1
TEMPORARY RESOLUTION NUMBER
CITY OF TAMARAC, FLORIDA
RESOLUTION NO. R-2008- /
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;
REIMPOSING FIRE RESCUE ASSESSMENTS AGAINST
ASSESSED PROPERTY LOCATED WITHIN THE CITY OF
TAMARAC FOR THE FISCAL YEAR BEGINNING
OCTOBER 1, 2008; APPROVING THE RATE OF
ASSESSMENT; APPROVING THE ASSESSMENT ROLL;
PROVIDING FOR CONFLICTS; PROVIDING FOR
SEVERABILITY; PROVIDING AN EFFECTIVE DATE.
WHEREAS, the City Commission 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 reimpose 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, 2008; and
WHEREAS, the City Commission, on July 9, 2008, adopted Resolution No. R-2008-
107 (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,
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TEMPORARY RESOLUTION NUMBER %
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 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 reimpose Fire Rescue Assessments for the Fiscal Year
beginning October 1, 2008, 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 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 form of notice mailed being attached hereto as Appendix
A; and
WHEREAS, a public hearing was held on September 12, 2008, 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
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TEMPORARY RESOLUTION NUMBER
Assessed Property located within the City of Tamarac be approved for the Fiscal Year
beginning October 1, 2008.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE
CITY OF TAMARAC, FLORIDA:
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
Ordinance No. 0-96-8, (the "Ordinance"), Resolution No. R-96-160 (the "Initial Assessment
Resolution"), Resolution No. R-96-175 (the "Final Assessment Resolution"), Resolution No.
R-2008-107 (the "Preliminary Rate Resolution"), Article VI I I, 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 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
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TEMPORARY RESOLUTION NUMBER
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 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 in Appendix B of the Preliminary Rate Resolution
and adopted in Section 7 of the Preliminary Rate Resolution is hereby approved.
(C) For the Fiscal Year beginning October 1, 2008, the estimated Fire Rescue
Assessed Cost to be assessed is $9,255,967. 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, 2008, are hereby established as follows:
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TEMPORARY RESOLUTION NUMBER
Residential Property Rate Per Dwelling Unit
Use Category
Dwelling Unit $193
Non -Residential Property Building Classification
Industrial/
Use Categories (In square foot ranges)
Commercial
Warehouse
Institutional
r 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 - 395999
$19,793
$8,154
$26,931
40,000 - 49,999
$26,390
$10,872
$35,908
>49,999
$32,988
$13,590
$44,885
(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 reimposed on all
parcels of Assessed Property described in such Assessment Roll for the Fiscal Year
beginning October 1, 2008.
(E) 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.
(F) 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
TEMPORARY RESOLUTION NUMBER
Occupancy is issued after adoption of this Annual Rate Resolution based upon the rates of
assessment approved herein.
(G) 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.
(H) 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 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.
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TEMPORARY RESOLUTION NUMBER `T66
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
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 effecting 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, ADOPTED AND APPROVED THIS 12th day of September, 2008.
.ATTEST:
j3l PJOI_ SWENSON/CMC BETH PL. NSBAUM-TALABISC
-CITY CLERK MAYOR
I HEREBY CERTIFY that I have
approved this RESOLUTION as to
form.
!i
` CITY AY OItNEY
RECORD OF COMMISSION VOTE:,
MAYOR FLANSBAUM-TALABISCO�
DIST 1: COMM PORTNER �c "
DIST 2: COMM ATKINS-GRAD_.r
DIST 3: V/M SULTANOF
DIST 4: COMM. DRESSLER
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APPENDIX A
AFFIDAVIT REGARDING NOTICE MAILED TO PROPERTY OWNERS
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AFFIDAVIT OF MAILING
BEFORE ME, the undersigned authority, personally appeared Jeffrey L. Miller, who,
after being duly sworn, deposes and says:
1. I, Jeffrey L. Miller, 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 June 3, 2008 (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, Mr. Miller timely provided all necessary
information for notification of the Fire Rescue Assessment to the Property Appraiser of
Brow4r&'C: ty ta.be,,included as part of the notice of proposed property taxes under
sectic#i'200.069,,Florida Statutes, the truth-in-millage notification. The information provided
to the Pr�operty>.Appcaisef,te, 4e 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
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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.
Jeffrey Mill r, affiant
STATE OF FLORIDA
COUNTY OF BROWARD
The ffaregoing Affidavit of Mailing was sworn to and subscribed before me this r1'.2-
day of. , 2008 by Jeffrey L. Miller, City Manager, City of Tamarac, Florida. He
is person II known to me or has produced as identification and did take an
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Printed Name:_;�;�,��>>
Notary Public, State of Florida
My Commission Expires:
Commission No.:
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/_1»4:I■]1:4-'
FORM OF CERTIFICATE TO
NON -AD VALOREM ASSESSMENT ROLL
C
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CERTIFICATE
TO
NON -AD VALOREM ASSESSMENT ROLL
HEREBY CERTIFY that, I am the Mayor of the City Commission, or authorized
agent of the City of 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.
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, 2008.
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
ano made. -part of the above described Non -Ad Valorem Assessment Roll this /! day of
2008.
CITY OF TAMARAC, FLORIDA
[to be delivered to Broward County Department of
Finance and Administrative Services prior to September 15]
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As