HomeMy WebLinkAboutCity of Tamarac Resolution R-2006-152Temporary Resolution Number 11030
CITY OF TAMARAC, FLORIDA
FIRE RESCUE ASSESSMENT
ANNUAL RATE RESOLUTION
FOR
FISCAL YEAR BEGINNING OCTOBER 1, 2006
ADOPTED SEPTEMBER 13, 2006
Temporary Resolution Number 11030
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...................4
SECTION 5:
CONFIRMATION OF PRELIMINARY RATE RESOLUTION ........... 7
SECTION 6:
EFFECT OF ADOPTION OF RESOLUTION..................................7
SECTION7:
CONFLICTS....................................................................................7
SECTION 8:
SEVERABILITY...............................................................................7
SECTION 9:
EFFECTIVE DATE..........................................................................8
APPENDIX A: AFFIDAVIT REGARDING NOTICE MAILED
TO PROPERTY OWNERS......................................................... A-1
APPENDIX B: PROOF OF PUBLICATION......................................................... B-1
APPENDIX C: FORM OF CERTIFICATE TO NON -AD
VALOREM ASSESSMENT ROLL ............................................. _ C-1
1
Temporary Resolution #11030
Page 1
CITY OF TAMARAC, FLORIDA
RESOLUTION NO. R-2006-
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, 2006; APPROVING THE RATE OF
ASSESSMENT; APPROVING THE ASSESSMENT ROLL;
PROVIDING FOR CONFLICTS; PROVIDING FOR
SEVERABILITY• PROVIDING FOR 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, 2006; and
WHEREAS, the City Commission, on July 12, 2006, adopted Resolution No. R-
2006-124 (the "Preliminary Rate Resolution"), containing and referencing a brief and
1
Temporary Resolution #11030
Page 2
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, 2006, 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
V,
1
1
Temporary Resolution #11030
Page 3
WHEREAS, a public hearing was held on September 13, 2006, 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 he 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, 2006.
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-2006-124 (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 Assessment
Resolution, the Final Assessment Resolution, and the Preliminary Rate Resolution.
3
Temporary Resolution #11030
Page 4
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 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.
4
Temporary Resolution #11030
Page 5
(C) For the Fiscal Year beginning October 1, 2006, the estimated Fire Rescue
Assessed Cost to be assessed is $7,170,000.00. 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, 2006, are hereby established as follows:
RESIDENTIAL PROPERTY
USE CATEGORIES
Residential
Rate Per Dwelling Unit
$ 141
NON-RESIDENTIAL PROPERTY
USE CATEGORIES
Building Classification
in square foot ranges)
Commercial
Industrial/
Warehouse
Institutional
Nursing
Home
a 1,999
$ 64
$ 19
$ 1,975
$ 35
2,000 - 3,499
$ 1,29
$ 37
$ 3,95
$ 70
3,500 - 4,999
$ 2,271
$ 66
$ 6,913
$ 1,23
5,000 - 9,999
$ 3,24
$ 94
$ 9,875
$ 1,76
10,000 - 19,999$
6,488
$ 1,89
$ 19,750
$ 3,53
20,000 - 29,999
$ 12,975
$ 3,78
$ 39,499
$ 7,071
30,000 - 39,999
$ 19,463
$ 5,67
$ 59,241
$ 10,60
40,000 - 49,99
$ 25,951
$ 7,571
$ 78,99
$ 14,141
> 50,00
$ 32,430
$ 9,46
$ 98,74
$ 17,67
(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, 2006.
(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
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
•
Temporary Resolution #11030
Page 6
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.
SECTIONS: 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,
6
Temporary Resolution #11030
Page 7
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
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 13th day of September, 2006.
ATTEST:
MARION SW NSON/CMC BETH FLANSBAUM-TALABISCO
CITY CLERK MAYOR
I HEREBY CERTIFY that I have
approved this RESOLUTION as to
form.
7112
SAMUELS.GPRE
CITY ATTO NEY
RECORD OF COMMISSION VOTE:
MAYOR FLANSBAUM-TALABISCO
DIST 1: V/M PORTNER
DIST 2: COMM ATKINS-GRAD
DIST 3: COMM. SULTANOF
DIST 4: COMM. DRESSLER
VA
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, 2006 was in fact mailed to all affected property owners by the
Broward County Property Appraiser prior to or on August 23, 2006.
FURTHER AFFIANT SAYETH NOT.
Jeff L. Miller, affiant
STATE OF FLORIDA
COUNTY OF BROWARD
The foregoing Affidavit of Mailing was sworn to
day of 6e(, 2006 by Jeffrey L. Miller;
Florida. He is_per� so�ly�known_to me or has produced
take an oath.
A-1
and subscribed before me this
City Manager, City of Tamarac,
as identification and did
Pri ed Name:
Notary Public, State of Florida
At Large
My Commission Expires: -1
Commission No.: I0
C Marion
my commmoon 0026MM
„ Expires October 24, 2007
APPENDIX B
PROOF OF PUBLICATION
19
e
NOTICE OF HeARINC' TO REIMPOSE AND
PROVIDE FOR COLLECTION OF FIRE
RESCUE SPECIAL ASSESSMENTS
Notice Is herebbyy given !W the City Commission of the City of Tamarac will conduct a public hearing
to consider re[mposii�q fire rests- dial assessments for the provision of fire rescue services
within the City of TTarn�Rrac for the Year beginning October 1, 2006.
p NA
. S.. /\
The hearin will be held at 6:30 p.m. on September 13, 2006, 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 objectlons wt t the City Cvmrnis8[[00within 20 days of this notice. if a
person decides, ap any deo made` y' Ow City Coiiitrriission.wlth respect to any matter
considered at the, , such iPe ll ;rieed a re nd :,of tho, proceedings and may, need to
ensure.,that a verbatim (Zi'd Is reads,1ric sing The testl�roe�r and evidence upon which the appeal'
is to be made. In accord 1tie the Amperi�cans w#h off" Oa ilfies Act arsons needing a speciak
accommodation 5ot 97- a Interpreter ? try' d ys) prioate In r proceeding, Wo fthe�he ating. ct the City Clerk's
The assessment for each, Weeel of pr will be based upon each panel's classification and the
total number of billing uns attributed tot parcel; The following table reflects the proposed fire
rescue assessrhent selvdule•
' I�li]EliTlill. �1'Y'
WE CAS
ResidOMW r�r i 1lrrgig IMN $ 141-
NaN-ram PROPERTY 9 CbMWASUM Musing
n CAS @n W raal �n P4 Co InstR dienal we�ue_
c1,999 $ 649 $ 190 $ 1,975 $. 354
2,000 - 3,499 $ 1,298 $ 379 $ 3,960 $ 708
3,500.4,999 $ 2,271 $ 663 $ ..._ 6,913 $ 1238
-- - 5,000 - 9,999 $ 3,244 $ 947 $ 9,875 $ 1,768
�^ 10,000-19,999 $ 6,488 $ 1,893 $ 19,750 $ _3,536
�.. 20,000 - 29,999 $ 12,975 $ 3,786 $ 39,499 $_ 7,071
30,000 - 39,999 $ 19,463 $ 5,678 $ 59,248 $ 10,606
40,000 - 49,999 $ 25,950 $ 7,571 $ F'78,997 $ 14,141
50,000 $ 32,438 1. $ 9,463 $ 98,746 $ 17,676
Copies of the Fire Rescue Assessment Ordinance (Ordinance No. 0-96-8), the Initial. Assessment
Resolution (Resolution ' No. R-96-160), the Final Assessment. Resolution (resolution No. R-96-175);
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 auailabie 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 2006, 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 Financial Services Department at (954) 597-3550,
Monday through Friday between 9:00 a.m. and 5:00 p.m.
.CITY CLERK,.
CITY OF TAMARAC, FLORIDA�
W
w
T
w
U
H
O
J
a
0
w
J
0.
O
V
LU
fN
a
w
J
4
-j
W
Z
Z
W
Cl)
cn
� Lf O O 'O
LL LL •O
A O O C
�cc v ci
G T O
1) m
m � 0
a Lv a cis
Q) O
O
J 0
� O �
O In
a
a
O
LL
LL
O
w
a
o Q
r.
c
p
cc
v
c
R
o
Vi
y
—..
row}
C
U)
o
Q
R
R
.O
O
4)
S7
S7
R H
t
Q
O
{p
y
N
U
Q)
O
r
V
w
m
oC
O
R
O
A
0
W
w
R
R
,O Ccc
lz
c
LL
cp
3
O
w
d
a
O
Ip
-0R
O
H
O
R
i
0
LL
N
O �
q)
N
•C
O
N 0
y
a
e
_
t
C
ra
Q
U
LL
A.�
•�
MACL
I
dm
c
.0
y
o
C?a
as
o
c
N
o
y
CO 0 R
d
d
A
w
D
s
0
c
is
R
O
g
R
E
c
0
0
C
O
a
0
r
R
R�
O
y.
R
N_
cj
O
'o
C R
o
V
m
to
cyy
Yn
O
LL
LO
R
0
d
M
a1
a
c
O
0)
E
0
I
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 -aid 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, 2006,
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 ade part of the above described Non -Ad Valorem Assessment Roll this /3 day of
2006.
CITY OF TAMARAC, FLORIDA
MVFPF P -
W, ps
Mayor
[to be delivered to Broward County Department of
Finance and Administrative Services prior to September 15]
C-1