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HomeMy WebLinkAboutCity of Tamarac Resolution R-2004-193Temp Reso #10501-August 23, 2004 Page 1 of 17 CITY OF TAMARAC, FLORIDA RESOLUTION NO. R-2004- %q3 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, 2004; 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, 2004; and 1 Temp Reso #10501-August 23, 2004 Page 2 of 17 WHEREAS, the City Commission, on July 14, 2004, adopted Resolution No. R- 2004-173 (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 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, 2004, 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 1 Temp Reso #10501-August 23, 2004 Page 3 of 17 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 8, 2004, 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, 2004. 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. Temp Reso #10501-August 23, 2004 Page 4 of 17 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-2004-173 (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. 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 Temp Reso #10501-August 23, 2004 Page 5 of 17 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, 2004, the estimated Fire Rescue Assessed Cost to be assessed is $6,005,606.00. 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, 2004, are hereby established as follows: 1 Temp Reso #10501-August 23, 2004 Page 6 of 17 RESIDENTIAL PROPERTY USE CATEGORIES Residential Rate Per Dwelling Unit $ 125 NON-RESIDENTIAL PROPERTY USE CATEGORIES Building Classification (in square foot ranges) Commercial Industrial/ Warehouse Institutional Nursing Home 1,999 $ 580 $ 280 $ 2,707 $ 297 2,000 - 3,499 $ 1,160 $ 559 $ 5,413 $ 593 3,500 - 4,999 $ 2,029 $ 977 $ 9,472 $ 1,037 5,000 - 9,999 $ 2,898 $ 1.396 $ 13,531 $ 1,481 10,000 - 19,999 $ 5,796 $ 2,791 $ 27,061 $ 2,962 20,000 - 29,999 $ 11,591 $ 5,582 $ 54.121 $ 5,923 30,000 - 39,999 $ 17,387 $ 8,372 $ 81,181 $ 8,884 40,000 49,999 $ 23,182 $ 11,163 $ 108,241 $ 11,845 > 50,000 $ 28,978 $ 13,954 $ 135,302 $ 14,806 A 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, 2004. (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 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. Temp Reso #10501-August 23, 2004 Page 7 of 17 (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, togetherwith 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. 1 Temp Reso #10501-August 23, 2004 Page 8 of 17 SECTION B: 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 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. I Temp Reso #10501-August 23, 2004 Page 9 of 17 SECTION 9: EFFECTIVE DATE. This Annual Rate Resolution shall take effect immediately upon its passage and adoption. PASSED, ADOPTED AND APPROVED THIS 8th day_of September, 2004. JOE SCHREIBER MAYOR ATTEST: a.. �.. t..,...� ,..,�_. _..,,...-f,._ ..._., ..RECORD OF COMMISSION VOTE: MARION SWENSON, CMC MAYOR SCHREIBER CITY CLERK DIST 1: COMM. PORTNER DIST 2: COMM. FLANSBAUM-TALABISCO (� DIST 3: V/M SULTANOF DIST 4: COMM. ROBERTS I HEREBY CERTIFY that 1 have approved this RESOLUTION as to form. MITCHELL S. KRAFT CITY ATTORNEY 1 APPENDIX A AFFIDAVIT REGARDING NOTICE MAILED TO PROPERTY OWNERS AFFIDAVIT OF MAILING BEFORE ME, the undersigned authority, personally appeared Jeffrey L. Miller, Camille P. Tharpe, and David Krause, who, after being duly sworn, depose and say: 1. Jeffrey L. Miller, as City Manager of the City of Tamarac, Florida ("City"), pursuant to the Scope of Services dated September 24, 2003, and the authority and direction received from the City Commission, timely directed the preparation of the Assessment Roll and the preparation, mailing, and publication of notices in accordance with the Fire Rescue Assessment Ordinance adopted by the City Commission on June 26, 1996 (the "Assessment Ordinance") and in conformance with the Preliminary Rate Resolution adopted by the City Commission on July 14, 2004 (the "Preliminary Rate Resolution"). 2. Camille P. Tharpe, is Vice President of GSG. GSG has caused the notices required by the Assessment Ordinance to be prepared in conformance with the Preliminary Rate Resolution. An exemplary form of such notice is attached hereto. GSG has caused such individual notices for each affected property owner to be prepared and each notice included the following information: 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 r_di 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. 3. On or before August 18, 2004, GSG delivered and directed the mailing of the above -referenced notices by Modern Mailers, Inc. ("Modern Mailers"), in accordance with the Assessment Ordinance and the Preliminary Rate Resolution by First Class Mail to each affected owner, at the addresses then shown on the real property assessment tax roll database maintained by the Broward County Property Appraiser for the purpose of the levy and collection of ad valorem taxes. Notices to property owners receiving multiple individual notices were mailed, or caused to be mailed by GSG on or before August 18, 2004. 4. David Krause is General Manager of Modern Mailers. As directed above, Modern Mailers, mailed or caused to be mailed on or before August 18, 2004, the above - referenced notices delivered to Modern Mailers by GSG. FURTHER AFFIANTS SAYETH NOT. Jeffre . Wler, affiant David Krause, affiant A-2 STATE OF FLORIDA COUNTY OF BROWARD "The foregoing Affidavit of Mailing was sworn to and subscribed before me this ' day of ' x ,_x> `- r-i" i; _,, 2004 by Jeffrey L. Miller, City Manager, City of Tamarac, Florida. He is personally known to me or has produced as identification and did take an oath. W a Lillian Pabon MY COMMISSION# DD272063 EXPIRES December 12, 2007 J,t�'•;� BONDEDTHRUTROY FAIN INSURANCE,INC '•�na Printed Name: Notary Public, State of Florida At Large My Commission Expires:::, Commission No.: 'bb j STATE OF FLORIDA COUNTY OF LEON day of ,,e` � � davit of Mailing was sworn to and subscribed before me this The foregoingAffi g y y p Government Services Group,Inc., a Florida O r Camille Sher saperso allyknown to rre or has resident, corporation, produced as Identification and did take an opth. Printed Name°::. e&:.., r, 1 (_- c -tr.r , Notary Public, State of Florida At Large My Commission Expires: Commission N�;; y� Katherine E Lindsay STATE O F FLORIDA y }r MY COMMISSION # DD185933 EXPIRES += ��r March 23, 2007 COUNTY OF LEON 'A;,,!;tBONDED THRU TROY FAIN INSURANCE INC r.., The foregoing Affidavit of Mailing was sworn to and subscribed before me this -t `D day of ! , , :. " ' 2004 by David KrataSe, General Manager, Modern Mailers, Inc., a Florida ._-.. ly known to me or has produced identification and rpdid taan ohthpike personally as , Print d Name`�,� Notary Public, State of Florida At Large My Commission Expires: Commission No.: 4 KatherineELindsayr A MYCOMMISSKNI# DD185933 EXPIRES March 24 2007 �� pf BONDED THRU TROY FAIN INSURANCE INC. i/MT CITY OF TAMARAC 7525 NORTHWEST 88TH AVENUE. TAMARAC, FLORIDA 33321-2401 «OwnerName» «OwnerAdd1» «OwnerAdd2» «City», «State» «Zip» CITY OF TAMARAC, FLORIDA NOTICE OF HEARING TO IMPOSE AND PROVIDE FOR COLLECTION OF FIRE RESCUE NON -AD VALOREM ASSESSMENTS NOTICE DATE: AUGUST 18, 2004 Tax Parcel #: «PID» Sequence #: «SegPrefix»«SegNum» Legal Description: «Legal1 >> * * * * * NOTICE TO PROPERTY OWNER * * * * * 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 $6,005,606.00 for fiscal year October 1, 2004 — September 30, 2005- 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 «NoticeCat>>. The total number and type of billing units on the above parcel is <<BldgUnitPrefix» «BldgUnit». The annual fire rescue assessment for the above parcel that can be imposed without further notice for Fiscal Year 2004-05 and for future fiscal years is « gsgBldgAssess». A public hearing will be held at 5:30 p.m. on September 8, 2004, 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 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 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 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 9:00a.m. and 5:00p.m. *****THIS IS NOT BILL****" APPENDIX B PROOF OF PUBLICATION I ernp Reso #10501 August 23, 2004 Page 15 of 17 AppDndix B SUN —SENTINEL Published Daily Fort Lauderdale, Broward County, Florida Boca Raton, palm Beach County, Florida STATE OF FLORIDA COtMTY OF RROWARD/PALM BEACH undersign uthority personally appeared ho art oath says that he is in Brow r /p ' of the Sun-Sentin.lY.d y --paper published c . F ida, th beiCounty ng -r 1 at the at copy, of advertisement, in themakt.r in the rras published in said nwepaper in the issues of ,�Ctll.yax _ �171 Affiant forth •r ease that the said gun-eentin.l is a n.wspaper published in Said Bror% bepalm Basch County, Florid., and that the said nevspaper has heretofore been continuously published in •aid Rno•ard/P.lm 9each Coanty,. Florida, each day, and have been a t.r.d se second cla.. matt.r at the post office in Fort Laud.rdal., in uid Hre«ard County, Florida, for a period of on• y..r n.>Rt p....ding the fret publication of the attached dopy of sdvertiaement, and affiant say. that he has neither paid nor promised any Person, firm or corporation any discount, rebate, commission or refnn r the purpose of securing, this sdvsrtiaement for public on i d subscribedspsp.r. . ■t a 71f ant evarn to and .saCrl6.d before mr this 'P� day off -{! l'� 20 (Name of Rots typed, 5 f :nil Hnrr> Rotary yp. printed or ■tamped) i � ,� FxPIRCS ✓/ w nc Personally rrnarn or Produced id antificeiiori" 1 Nweby ew" ow "a deeflrrrsim is � SPY «, j..,.�. ' E• IS theodginddW Wd sr 0000krCny#4@X WITNESS MY HAND AND OFFICIAL SEAL OF THE CITY OF TAMAHACw ftORM& ihh ;'�;t1i dsgr(11 r 1lp�l Cny C(erk B-1 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, 2004. The hearing will be held at 5.30 p m. on September 8, 2004, in the City Commission Chambers of City Hal, 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 decide$ to appeal any decision made by the City Commission with f, f pect to any matter considered at the hearing, such person will need a record or 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 A!, persons needing a special accommodation or an interpreter to participate in this proceeding should contsW 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 told number of billing units attributed to that parcel. The following table reflects the Proposed fire rescue assessment schedule. RESIDENTIAL PROPERTY USE CATEGORIES Residential Race Per $ 125 Dwelling Unit NON-RESIDENTIAL PROPERTY USE Building Classification CATEGORIES (in square foot ranges) Commercial Industrial/ Warehouse Institutional Nursing Home I n99 $ 580 $ 280 $ 2,707 $ 297 $ _593 2 060-3,499 $ 1,160 _ $ 559 $ 5,413 35004,999 $ 2029 _$ 977 $ 9,472_ $ 1,037 _ $ $898 5,000-9,999 $ 1,396 $ 13,531 $ 1,461 $ 27,061 $. 2.962 10.000-19,999 $ 5,796 $ 2,791 $ 5,582 20.000-29,999 $ 11,591 $ 54.121 $ 51923 $ 8,884 30,000-39,999 40_000.49,999 $ 17,387 $ 23,182 $ 8,372 $ 11,163 $ 81,181 $ 108,241 $ 11,845 =>50 000 $ 28,978 $ 13.954 — $ 135,302 $ 14,806 Copies of the Fire Rescue Assessment Ordinance (Ordinance No. 0-96-8). the Initial Assessment Resolution (Resolution No, 13.96-160), 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 available for inspection at the City Clerk's Office, City Hall, located at 7525 Northwest 881h Avenue, Tamarac, Florida. The assessments will be collected on the ad valorem tax bill to be mailed in November 2004, 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 OFTAMARAC, FLORIDA 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, 2004. 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 an made part of the above described Non -Ad Valorem Assessment Roll this day of a., ,Vti.i c; '` , 2004. CITY OF TAMARAC, FLORIDA Mayor [to be delivered to Broward County Department of Finance and Administrative Services prior to September 15] C-1