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Temp. Reso. #9853
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CITY OF TAMARAC, FLORIDA
FIRE RESCUE ASSESSMENT
ANNUAL RATE RESOLUTION
FOR
FISCAL YEAR BEGINNING OCTOBER 1, 2002
ADOPTED SEPTEMBER 11, 2002
Temp. Reso. #9853
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TABLE OF CONTENTS
Page
SECTION 1:
RATIFICATION AND CONFIRMATION..........................................3
SECTION 2:
AUTHORITY....................................................................................3
SECTION 3:
DEFINITIONS AND INTERPRETATION.......................................4
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
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Temp. Reso. #9853
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CITY OF TAMARAC, FLORIDA
RESOLUTION NO. R2002-231
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, 2002; 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, 2002; and
WHEREAS, the City Commission, on July 10, 2002, adopted Resolution
No. R2002-206 (the "Preliminary Rate Resolution"), containing and referencing a brief and
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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, 2002, 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
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WHEREAS, a public hearing was held on September 11, 2002, 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, 2002.
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.
R2002-206 (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.
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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
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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, 2002, the estimated Fire Rescue
Assessed Cost to be assessed is $3,061,515.00. 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, 2002, are hereby established as follows:
RESIDENTIAL PROPERTY USE CATEGORIES
Residential
Rate Per
Dwelling Unit
$ 60
NON-RESIDENTIAL
PROPERTY USE
CATEGORIES
Building
Classification (in
square foot ranges)
Commercial
Industrial/
Warehouse
Institutional
Nursing Home
r 1,999
$ 378
$ 175
$ 1,198
$ 288
2,000 - 3,499
$ 756
$ 349
$ 2,395
$ 575
3,500-4,999
$ 1,323
$ 611
$ 4,192
$ 1,007
5,000 - 9,999
$ 1,890
$ 873
$ 5,988
$ 1,438
10,000 - 19,999
$ 3,780
$ 1,746
$ 11,976
$ 2,876
20,000 - 29,999
$ 7,560
$ 3,492
$ 23,952
$ 5,753
30,000 - 39,999
$ 11,339
$ 5,237
$ 35,928
$ 8,629
40,000 - 49,999
$ 15,119
$ 6,983
$ 47,904
$ 11,505
> 50,000
$ 18,899
$ 8,729
$ 59,880
$ 14,382
(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, 2002.
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(E) No Fire Rescue Assessment shall be imposed upon a parcel of Institutional
Property whose 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
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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Temp. Reso. #9853
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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.
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.
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SECTION 9: EFFECTIVE DATE. This Annual Rate Resolution shall take effect
immediately upon its passage and adoption.
PASSED, ADOPTED AND APPROVED THIS 11th day of September, 2002.
/:IVaIONI
MARION SWENSON/CMC
CITY CLERK
I HEREBY CERTIFY that I have
approved this RESOLUTION as to
form. ,'
MITCHEL"L S. K
CITY ATTORN Y
r
O""'SCHRElBER
AY R
RECORD OF COMMISSION VOTE
MAYOR SCHREIBER
AYE
DIST 1: VIM PORTNER
AYE
DIST 2: COMM. MISHKIN
AYE
DIST. 3: COMM. SULTANOF
AYE
DIST. 4: COMM. ROBERTS
AYE
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Temp. Reso. #9853
APPENDIX A
AFFIDAVIT REGARDING NOTICE MAILED TO PROPERTY OWNERS
Temp. Reso. #9853
Page 1
AFFIDAVIT OF MAILING
BEFORE ME, the undersigned authority, personally appeared Jeffrey L. Miller,
Camille P. Tharpe, and Charles Daugherty, who, after being duly sworn, depose and say:
1. Jeffrey L. Miller, as City Manager of the City of Tamarac, Florida ("City"),
pursuant to Resolution No. R2001-47 dated March 14, 2001 between Government Services
Group, Inc. ("GSG") and the City, 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 10, 2002 (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
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Temp. Reso. #9853
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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 21, 2002, GSG delivered and directed the mailing of the
above -referenced notices by Mail Master of Tallahassee, Inc. ("Mail Master"), 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 21, 2002.
4. Charles Daugherty is Production Manager of Mail Master. As directed above,
Mail Master, mailed or caused to be mailed on or before August 21, 2002, the above -
referenced notices delivered to Mail Master by GSG.
FURTHER AFFIANTS SAYETH NOT.
Jeffre . M ler, affiant
!Ij "NVA � " J A K %--
_4� \�� -
Charles Daugherty, affiant
I_d:
Temp. Reso. #9853
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STATE OF FLORIDA
COUNTY OF BROWARD
The foregoing Affidavit of Mailing was sworn to and subscribed before me this // A
day of , 2002 by Jeffrey L. Miller, City Manager, City of Tamarac, Florida.
He is per onally known to me nd did take an
oath.
Notary Printe ame: 1`k,UE- G]
JUNE A WHITE
NOTARY SEAL Nota . Public, State of Florida
uNI�
M A tY PUBI tC E1ATF OF FLORIDA At Large
C O1 f i 4 t p .re 3 t C'7i7i� 0 �' 0 �-
,�, �� �<< F-, �ry�;,z My Commission Expi es:5e
:.._ Commission No.:
STATE OF FLORIDA
COUNTY OF LEON
The foregoing Affidavit of Mailing was sworn to and subscribed before me this Zl
day of i 64C , 2002 by Camille P. Tharpe, Vice President, Government Services
Group, Inc., a Florida corporation. She is ptr&Qoally known to a or has produced
f as identification and did take an oath.
µy-y,, J ORLOWSKY
{ N� ' rinted Na : `TasF,f'�f a� =* I�IY COMMISSION # DD 057461
= a:` EXPIRES: September17,2005 otary Public, State of Florida
t3und9d Thru NoWy pL"ic Unde
"" tom At Large
My Commission Expires: 011(-716
Commission No.- D5Z� 051461
STATE OF FLORIDA
COUNTY OF LEON
The foregoing Affidavit of Mailing was sworn to and subscribed before me this Zi
day of PlrQo, T , 2002 by Charles Daugherty, Production Manager, Mail Master of
Tallahassee, Inc., a Florida corporation. He is personally known to me or has produced
--^ as identification and did take an oath.
inted
;. J.ORLOwSKY otary Public, State of Florida
MY COMMISSION # D7 057 0'I
EXPIRES: Septetnber 17, 2005 At Large
:'..ended Thru NM;iry Pu7Viu Urx3envrilars ,
4F 1:
- ,. --- My Commission Expires: `7
Commission No.: p 05-7 -tL
A-3
CITY OF TAMARAC, FLORIDA
City of Tamarac
7525 Northwest 88th Avenue
Tamarac, Florida 33321-2401
JOY DAWSON
10 LOOKOUT RD
YARMOUTH PORT MA 02675-1014
NOTICE OF HEARING TO IMPOSE AND PROVIDE FOR
COLLECTION OF FIRE RESCUE NON -AD VALOREM
ASSESSMENTS
NOTICE DATE: AUGUST 21, 2002
Tax ID: 494106KPO350
Sequence Number: S1
Legal: SOUTHHAMPTON CONDO I
* * * * * 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 $3,061,515.00 for fiscal year October 1,
2002 — September 30, 2003. 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 RESIDENTIAL.
The total number of billing units on the above parcel is 1 dwelling unit.
The annual fire rescue assessment for the above parcel is $60.00.
The maximum annual fire rescue assessment that can be imposed without further notice for fiscal year 2002-03 and for
future fiscal years for the above parcel is $60.00.
A public hearing will be held at 6:30 p.m. on September 11, 2002, 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 Annual Rate Resolution for Fiscal Year
commencing October 1, 1997 (Resolution No. R-97-193), 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*****
Temp. Reso. #9853
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Temp. Resa. #9853
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APPENDIX C
FORM OF CERTIFICATE TO
NON -AD VALOREM ASSESSMENT ROLL
Temp. Reso. #9853
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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, 2002.
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 a part of the above described Non -Ad Valorem Assessment Roll this day of
z , 2002.
CITY OF TAMARAC, FLORIDA
[to be delivered to Broward County Department of
Finance and Administrative Services prior to September 15]
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