HomeMy WebLinkAboutCity of Tamarac Resolution R-2007-149Temporary Resolution # 11269-August 14, 2007
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CITY OF TAMARAC, FLORIDA
FIRE RESCUE ASSESSMENT
ANNUAL RATE RESOLUTION
FOR FISCAL YEAR
BEGINNING OCTOBER 1, 2007
ADOPTED SEPTEMBER 13, 2007
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Temporary Resolution #11269-August 14, 2007
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TABLE OF CONTENTS
Page
SECTION 1:
RATIFICATION AND CONFIRMATION ........................................
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SECTION 2:
AUTHORITY...........................................................................
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SECTION 3:
DEFINITIONS AND INTERPRETATION .......................................
5
SECTION 4:
PRELIMINARY RATE RESOLUTION AMENDED ...............................
5
SECTION 5:
REIMPOSITION OF FIRE RESCUE ASSESSMENTS ......................
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SECTION 6:
CONFIRMATION OF PRELIMINARY RATE RESOLUTION .............
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SECTION 7:
EFFECT OF ADOPTION OF RESOLUTION ..................................
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SECTION S:
CONFLICTS..........................................................................
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SECTION 9:
SEVERABILITY.......................................................................
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SECTION 10:
EFFECTIVE DATE...................................................................
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APPENDIX A:
AFFIDAVIT REGARDING NOTICE MAILED TO
PROPERTY OWNERS..............................................................
A-1
APPENDIX B:
PROOF OF PUBLICATION........................................................
B-1
APPENDIX C:
FORM OF CERTIFICATION TO NON -AD VALOREM
ASSESSMENT ROLL...............................................................
C-1
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Temporary Resolution #11269-August 14, 2007
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CITY OF TAMARAC, FLORIDA
RESOLUTION NO. R-2007-J
CITY OF TAMARAC, FLORIDA RESOLUTION NO. R-2007-
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;
AMENDING THE PRELIMINARY RATE RESOLUTION;
REIMPOSING FIRE RESCUE ASSESSMENTS AGAINST
ASSESSED PROPERTY LOCATED WITHIN THE CITY OF
TAMARAC FOR THE FISCAL YEAR BEGINNING
OCTOBER 1, 2007; 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, 2007; and
Temporary Resolution #11269-August 14, 2007
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WHEREAS, the City Commission, on July 11, 2007, adopted Resolution No
R-2007-108 (the "Preliminary Rate Resolution") as amended herein, 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 assessment, and directing
the updating and preparation of the Assessment Roll, provision of published notice required
by the Ordinance and mailed notice if circumstances described in Section 2.08(F) of the
Ordinance so require; and
WHEREAS, in order to reimpose Fire Rescue Assessments for the Fiscal Year
beginning October 1, 2007, 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 form of notice mailed 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, 2007, and comments and
objections of all interested persons have been heard and considered as required by the
terms of the Ordinance; and
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Temporary Resolution #11269-August 14, 2007
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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, 2007.
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-2007-108, as amended (the "Preliminary Rate Resolution"), Article Vill, 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 Assessment Resolution, the
Final Assessment Resolution, and the Preliminary Rate Resolution, as amended.
SECTION 4: PRELIMINARY RATE RESOLUTION AMENDED.
A. Section 10 of the Preliminary Rate Resolution is hereby amended to reflect a
public hearing date of September 13, 2007.
Temporary Resolution #11269-August 14, 2007
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B. Section 11 of the Preliminary Rate Resolution and the form of published notice
attached to the Preliminary Rate Resolution as Appendix D are hereby amended to
reflect a publication deadline of August 23, 2007.
C. Section 12(A) of the Preliminary Rate Resolution and the form of mailed notice
attached to the Preliminary Rate Resolution as Appendix E are hereby amended to
reflect a mailed notice deadline of August 23, 2007.
D. Appendix D and Appendix E to the Preliminary Rate Resolution are further
amended to reflect a public hearing date of September 13, 2007.
E. Except as modified, amended and supplemented herein the Preliminary Rate
Resolution remains in full force and effect.
SECTION 5: 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 all parcels
assessed derive a special benefit in a manner consistent with the legislative declarations,
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Temporary Resolution #11269-August 14, 2007
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determinations and findings as set forth in the Ordinance, the Initial Assessment
Resolution, the Final Assessment Resolution, and the Preliminary Rate Resolution, as
amended, 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, as amended, 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, 2007, the estimated Fire Rescue
Assessed Cost to be assessed is $7,139,534.00. 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, 2007, are hereby established as follows:
(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, 2007.
(E) 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. Any shortfall in the expected Fire Rescue Assessment
Temporary Resolution #11269-August 14, 2007
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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
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.
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Temporary Resolution #11269-August 14, 2007
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RESIDENTIAL
PROPERTY USE
CATEGORIES
Residential
Rate Per Dwelling
Unit
NON-RESIDENTIAL
PROPERTY USE
CATEGORIES
Building
Classification (in
square foot
ranges)
Commercial
Industrial/
Warehouse
Institutional
Nursing
Home
c 1,999
$ 646
$ 189
$ 1,967
$ 353
2,000 - 3,499
$ 1,292
$ 377
$ 3,934
$ 705
3,500 - 4,999
$ 2,261
$ 660
$ 6,883
$ 1,233
5,000 - 9,999
$ 3,230
$ 943
$ 9,833
$ 1,761
10,000 - 19,999
$ 6,460
$ 1,885
$ 19,666
$ 3,521
20,000 - 29,999
$ 12,920
$ 3,769
$ 39,331
$ 7,041
30,000 - 39,999
$ 19,380
$ 5,654
$ 58,996
$ 10,561
40,000 - 49,999
$ 25,840
$ 7,538
$ 78,661
$ 14,081
a 50,000
$ 32,300
$ 9,423
$ 98,327
$ 17,601
SECTION 6: CONFIRMATION OF PRELIMINARY RATE RESOLUTION. The
Preliminary Rate Resolution, as amended and supplemented herein, is hereby confirmed.
SECTION 7: 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 8: CONFLICTS. All resolutions or parts of resolutions in conflict
herewith are hereby repealed to the extent of such conflict.
SECTION 9: 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.
Temporary Resolution #11269-August 14, 2007
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SECTION 10: EFFECTIVE DATE. This Annual Rate Resolution shall take effect
immediately upon its passage and adoption.
PASSED, ADOPTED AND APPROVED THIS 13th day of September, 2007.
ATTEST:
E IS OMARION SWENSON/CMC BBS
CITY CLERK MAYOR
I HEREBY CERTIFY that I have approved
this RESO'LUTION as to form.
RECORD OF COMMISSION VOTE:
S411LIEL S. EN MAYOR FLANSBAUM-TALABISCO
CITY ATTORC EY DIST 1: V/M PORTNER
DIST 2: COMM ATKINS-GRAD _
DIST 3: COMM. SULTANOF
DIST 4: COMM. DRESSLER
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Temporary Resolution #11269-August 14, 2007
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APPENDIX A
AFFIDAVIT REGARDING NOTICE MAILED TO PROPERTY OWNERS
AFFIDAVIT OF MAILING
BEFORE ME, the undersigned authority, personally appeared Jeffrey L. Miller, who,
after being duly sworn, deposes and says:
.. I am the City Manager for the City of Tamarac, Florida (the "City"). Pursuant to Section
200.069(11)(a), Florida Statutes, and with agreement of the Property Appraiser, the City
Commission elected to combine notice of the public hearing authorized by the Preliminary Rate
Resolution with the truth-in-millage notification required pursuant to Section 200.069, Florida
Statutes. Such mailed notice in the form required by Section 200.069(11)(a), Florida Statutes,
and consistent with the Uniform Assessment Collection Act and the Ordinance for the purpose
of imposing Fire Assessments for the Fiscal Year beginning October 1, 2007, was in fact
mailed to all affected property owners by the Broward County Property Appraiser prior to or on
August 21, 2007.
FURTHER AFFIANT SAYETH NOT.
Jeffr . Miller, affiant
STATE OF FLORIDA COUNTY
OF BROWARD
T e foregoing Affidavit of Mailing was sworn to and subscribed before me this
day of 2007, by Jeffrey L. Miller, City Manager, City of Tamarac, Florida. He is
�knon
personalme or has produced as identification and di take an oath.
Printed Name:
' ��"����''� NORXY P� - Stale of iwNotary Public, State of Florida
INPIOD AEl
1At Large
• CammW*m # DD 3497g
„„ ears N My Commission Expires:
Commission No.:
Temporary Resolution # 11269-August 14, 200
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APPENDIX B
PROOF OF PUBLICATION
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Temporary Resolution #11269-August 14, 2007
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APPENDIX C
FORM OF CERTIFICATE TO
NON -AD VALOREM ASSESSMENT ROLL
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,
2007.
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
m de pa -of the above described Non -Ad Valorem Assessment Roll this -) day of
2007.
CITY OF TAMARAC, FLORIDA
c7,17
By�e5
Mayor
[to be delivered to Broward County Department of
Finance and Administrative Services prior to September 15]
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