HomeMy WebLinkAboutCity of Tamarac Resolution R-96-160TEMP. RESO. #7458
JUNE 6, 1996
REVISION #2 June 17, 1996
REVISION #3 June 21, 1996
CITY OF TAMARAC, FLORIDA
RESOLUTION NO. R-96- /( D
A RESOLUTION OF THE CITY OF TAMARAC, FLORIDA,
RELATING TO THE PROVISION OF FIRE RESCUE
SERVICES, FACILITIES AND PROGRAMS IN THE CITY OF
TAMARAC, FLORIDA; DESCRIBING THE METHOD OF
ASSESSING FIRE RESCUE ASSESSED COSTS AGAINST
ASSESSED PROPERTY LOCATED WITHIN THE CITY OF
TAMARAC; DIRECTING THE PREPARATION OF AN
ASSESSMENT ROLL; AUTHORIZING A PUBLIC HEARING
AND DIRECTING THE PROVISION OF NOTICE THEREOF;
PROVIDING FOR CONFLICTS; PROVIDING FOR
SEVERABILITY; AND PROVIDING AN EFFECTIVE DATE.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE
CITY OF TAMARAC, FLORIDA:
SECTION 1. AUTHORITY. This Resolution is adopted pursuant to the provisions
of Ordinance No. , sections 166.021 and 166.041, Florida Statutes, and other
applicable provisions of law.
SECTION 2. PURPOSE AND DEFINITIONS. This Resolution constitutes the Initial
Assessment Resolution as defined in Ordinance No. 0-96-9 (the "Ordinance"). All
capitalized words and terms not otherwise defined herein shall have the meanings set forth
in the Ordinance. Unless the context indicates otherwise, words imparting the singular
number, include the plural number, and vice versa. As used in this Resolution, the
i
1
following terms shall have the following meanings, unless the context hereof otherwise
requires:
"Building Area" means the adjusted area of a Building expressed in square feet
and reflected on the Tax Roll or, in the event such information is not reflected or
determined not to be accurately reflected on the Tax Roll, that area determined by the City.
"Code Descriptions" mean the code descriptions listed in the Fixed Property Use
Codes and the code descriptions listed in the Improvement Codes.
"Commercial Property" means those Tax Parcels with a Code Description
designated as "Commercial" in the Improvement Codes specified in Appendix A.
"Cost Apportionment" means the apportionment of the Fire Rescue Assessed
Cost among all Property Use Categories according to the Demand Percentages
established pursuant to the apportionment methodology described in Section 6 of this
Initial Assessment Resolution.
"Demand Percentage" means the percentage of demand for fire rescue services,
facilities, or programs attributable to each Property Use Category determined by analyzing
the historical demand for fire rescue services as reflected in Incident Reports in the State
Database under the methodology described in Section 6 of this Initial Assessment
Resolution.
"DOR Code" means a property use code established in Rule 12D-8.008, Florida
Administrative Code, assigned by the Property Appraiser to Tax Parcels within the City.
2
1
"Dwelling Unit" means (1) a Building, or a portion thereof, available to be used for
residential purposes, consisting of one or more rooms arranged, designed, used, or
intended to be used as living quarters for one family only, or (2) the use of land in which
lots or spaces are offered for rent or lease for the placement of mobile homes, travel
trailers, or the like for residential purposes.
"Estimated Fire Rescue Assessment Rate Schedule" means that rate schedule
attached hereto as Appendix C and hereby incorporated herein by reference, specifying
the Fire Rescue Assessed Costs determined in Section 8 of this Initial Assessment
Resolution and the estimated Fire Rescue Assessments established in Section 8 of this
Initial Assessment Resolution.
"Fixed Property Use Codes" mean the property use codes used by NFIRS as
specified in Appendix B attached hereto and incorporated herein by reference.
"Improvement Codes" mean the building use codes assigned by the Property
Appraiser to Tax Parcels within the City as specified in Appendix A attached hereto and
incorporated herein by reference.
"Incident Report" means an individual report filed with the Florida State Fire
Marshal under NFIRS.
"Ind ustrialMarehouse Property" means those Tax Parcels with a Code
Description designated as "Industrial/Warehouse" in the Improvement Codes specified in
Appendix A.
3
11
"Institutional Property" means those Tax Parcels with a Code Description
designated as "Institutional' in the Improvement Codes specified in Appendix A.
"Mixed Use Property" means a Tax Parcel that contains Buildings whose use
descriptions are capable of assignment under a Code Description in the Improvement
Code in more than one Property Use Category.
"NFIRS" means the National Fire Incident Reporting System developed by the
Federal Emergency Management Agency, United States Fire Administration.
"Non -Residential Property" means, collectively, Commercial Property,
IndustrialMarehouse Property, Institutional Property, and Nursing Home Property.
"Nursing Home Property" means those Tax Parcels with a Code Description
designated as "Nursing Home" in the Improvement Codes specified in Appendix A.
"Parcel Apportionment" means the further apportionment of the Fire Rescue
Assessed Cost allocated to each Property Use Category by the Cost Apportionment
among the Tax Parcels under the methodology established in Section 7 of this Initial
Assessment Resolution.
"Property Use Categories" means, collectively, Residential Property and all
categories of Non -Residential Property.
"Residential Property" means those Tax Parcels with a condominium use under
the DOR Codes together with those Tax Parcels with a Code Description designated as
"Residential" in the Improvement Codes specified in Appendix A.
4
I -
1
"State Database" means the incident data specific to the City derived from the
NFIRS Incident Reports maintained by the Florida State Fire Marshal.
"Tax Parcel" means a parcel of property located within the City to which the
Property Appraiser has assigned a distinct ad valorem property tax identification number.
SECTION 3. PROVISION AND FUNDING OF FIRE RESCUE SERVICES.
(A) Upon the imposition of Fire Rescue Assessments for fire rescue services,
facilities, or programs against Assessed Property located within the City, the City shall
provide fire rescue services to such Assessed Property. A portion of the cost to provide
such fire rescue services, facilities, or programs shall be funded from proceeds of the Fire
Rescue Assessments. The remaining cost required to provide fire rescue services,
facilities, and programs shall be funded by available City revenues other than Fire Rescue
Assessment proceeds.
(B) It is hereby ascertained, determined, and declared that each parcel of
Assessed Property located within the City will be benefited by the City's provision of fire
rescue services, facilities, and programs in an amount not less than the Fire Rescue
Assessment imposed against such parcel, computed in the manner set forth in this Initial
Assessment Resolution.
SECTION 4. IMPOSITION AND COMPUTATION OF FIRE RESCUE
ASSESSMENTS. Fire Rescue Assessments shall be imposed against all Tax Parcels
9
11
within the Property Use Categories. Fire Rescue Assessments shall be computed in the
manner set forth in this Initial Assessment Resolution.
SECTION 5. LEGISLATIVE DETERMINATIONS OF SPECIAL BENEFIT AND
FAIR APPORTIONMENT. It is hereby ascertained and declared that the Fire Rescue
Assessed Costs provide a special benefit to the Assessed Property based upon the
following legislative determinations.
general
(A) Upon the adoption of this Initial Assessment Resolution determining the Fire
Rescue Assessed Costs and identifying the Assessed Property to be included in the
Assessment Roll, the legislative determinations of special benefit ascertained and declared
in Section 1.04 of the Ordinance are hereby ratified and confirmed.
(B) It is fair and reasonable to use the Improvement Code and the DOR Codes
for the Cost Apportionment and the Parcel Apportionment because: (1) the Tax Roll
database employing the use of such property use codes is the most comprehensive,
accurate, and reliable information readily available to determine the property use and
Building Area for improved property within the City, and (2) the Tax Roll database within
such property use codes is maintained by the Property Appraiser and is thus consistent
with parcel designations on the Tax Roll which compatibility permits the development of
an Assessment Roll in conformity with the requirements of the Uniform Method of
Collection.
�,t
11
(C) The data available in the Improvement Codes is more useful and accurate
to determine Building Area than the data maintained in the DOR Code because (1) the
data maintained in the Improvement Codes reveals the existence of a Building with a
different use than the use described on the DOR Code, and (2) the Improvement Codes
represent records maintained by the Property Appraiser with the most information relative
to Building Area regardless of property use.
cost apportionment
(D) Apportioning Fire Rescue Assessed Costs among classifications of improved
property based upon historical demand for fire rescue services is fair and reasonable and
proportional to the special benefit received.
(E) The Incident Reports are the most reliable data available to determine the
potential demand for fire rescue services from property use and to determine the benefit
to property use resulting from the availability of fire rescue services to protect and serve
Buildings located within Assessed Property and their intended occupants. There exists
sufficient Incident Reports documenting the historical demand for fire rescue services from
Assessed Property within the Property Use Categories. The Demand Percentage
determined for each Property Use Category by an examination of such Incident Reports
is consistent with the experience of the City. Therefore, the use of Demand Percentages
determined by an examination of Incident Reports is a fair and reasonable method to
apportion the Fire Rescue Assessed Costs among the Property Use Categories.
7
r�
1
(F) The historical demand for fire rescue service availability for multi -family and
single family Residential Property is substantially similar and any difference in the
percentage of documented fire rescue calls to such specific property uses was statistically
insignificant.
(G) As a result of the urbanized character of the City, the suppression of fire on
vacant property primarily benefits the Buildings within the adjacent improved property by
the containment of the spread of fire rather than the preservation of the vacant property.
Therefore, it is fair and reasonable not to apportion any of the Fire Rescue Assessed Costs
to vacant property and the Incident Reports documenting historical fire services provided
to vacant property were thus omitted from the Demand Percentage calculation.
(H) It is fair and reasonable to omit from the Demand Percentage calculation the
Incident Reports documenting fire rescue services provided to property uses that do not
contain a Building. The number of Incident Reports documenting fire services provided to
such non-specific property uses or to vacant property are not of sufficient numbers to affect
the existence of a statistically significant number of Incident Reports documenting fire
rescue services provided to Assessed Property with the Property Use Categories for which
the Demand Percentages were determined.
E:?
1
Fj
residential parcel apportionment
(1) The size or the value of the Residential Property does not determine the
scope of the required fire rescue response. The potential demand for fire rescue services
is driven by the existence of a Dwelling Unit and the anticipated average occupant
population.
(J) Apportioning the Fire Rescue Assessed Costs for fire rescue services
attributable to Residential Property on a per Dwelling Unit basis is required to avoid cost
inefficiency and unnecessary administration and is a fair and reasonable method of Parcel
Apportionment based upon historical call data.
non-residential parcel apportionment
(K) The risk of loss and the demand for fire rescue service availability is
substantially the same for Buildings below a certain minimum size. Because the value and
anticipated occupancy of non-residential Buildings below a certain minimum size is less,
it is fair, reasonable and equitable to provide a lesser assessment burden on improved
property containing such Buildings by the creation of specific Building Area classification
ranges for such parcels.
(L) The separation of improved Non -Residential Property into Building Area
classification ranges is fair and reasonable for the purposes of Parcel Apportionment
because: (1) the absence of a need for precise square footage data within the ad valorem
tax records maintained by the Property Appraiser undermines the use of actual Building
9
I -
1
Area within each improved parcel as a basis for Parcel Apportionment; (2) the
administrative expense and complexity created by an on -site inspection to determine the
actual Building Area within each improved parcel assessed is impractical; (3) the demand
for fire rescue service availability is not precisely determined or measured by the actual
Building Area within benefited parcels; and (4) the classification of parcels within Building
Area classification ranges is a fair and reasonable method to classify benefited parcels and
to apportion costs among benefited parcels that create similar demand for the availability
of fire rescue services.
(M) The demand for the availability of fire rescue services diminishes at the outer
limit of Building size since a fire occurring in a structure greater than a certain size is not
capable of being suppressed under expected conditions and the fire control activities under
such circumstances are directed to avoid the spread of the fire event to adjacent Buildings.
Therefore, it is fair and reasonable to place a cap on the Building Area classification of
benefited parcels within Non -Residential Property.
(N) It is fair and reasonable to impose a Fire Rescue Assessment against
Nursing Home Property within the Building Area classifications established for Institutional
Property notwithstanding the Demand Percentage determined for Nursing Home Property.
10
I
SECTION 6. COST APPORTIONMENT METHODOLOGY.
(A) To correlate the Property Use Categories with the State Database, the Code
Descriptions within the Fixed Property Use Codes similar to Code Descriptions within the
Improvement Codes that were used to determine the Property Use Categories were
identified. Appendix A contains a designation of Code Descriptions by Property Use
Category with the Improvement Codes and Appendix B contains a designation of Code
Descriptions by Property Use Category with the Fixed Property Use Codes. Such
correlation between Code Descriptions by Property Use Category between the Fixed
Property Use Codes and the Improvement Codes is necessary to allocate the historical
demand for fire rescue services as reflected by the Incident Reports for Tax Parcels on the
Tax Roll within the Property Use Categories.
(B) Based upon such correlation by Property Use Category between the Code
Descriptions in the Fixed Property Use Codes and the Code Descriptions in the
Improvement Codes, the number of Incident Reports filed within an annual sampling period
were determined for each Property Use Category. A Demand Percentage was then
determined for each Property Use Category by calculating the percentage that Incident
Reports allocated to each Property Use Category, bear to the total number of Incident
Reports documented for all Property Use Categories within the sampling period.
(C) The Demand Percentage for each Property Use Category was then applied
to the Fire Rescue Assessed Costs and the resulting product is the cost allocation of that
11
I
portion of the Fire Rescue Assessed Costs allocated to each individual Property Use
Category.
SECTION 7. PARCEL APPORTIONMENT METHODOLOGY.
(A) The apportionment among Tax Parcels of that portion of the Fire Rescue
Assessed Costs apportioned to each Property Use Category under the Cost Apportionment
shall be consistent with the Parcel Apportionment methodology described and determined
in Appendix D, which Parcel Apportionment methodology is hereby approved, adopted,
and incorporated into this Initial Assessment Resolution by reference.
(B) It is hereby acknowledged that the Parcel Apportionment methodology
described and determined in Appendix D is to be applied in the calculation of the estimated
Fire Rescue Assessment rates established in Section 8 of this Initial Assessment
Resolution.
SECTION 8. DETERMINATION OF FIRE RESCUE ASSESSED COSTS;
ESTABLISHMENT OF INITIAL FIRE RESCUE ASSESSMENTS.
(A) The Fire Rescue Assessed Costs to be assessed and apportioned among
benefited parcels pursuant to the Cost Apportionment and the Parcel Apportionment for
the Fiscal Year commencing October 1, 1996, is the amount determined in the Estimated
Fire Rescue Assessment Rate Schedule. The approval of the Estimated Fire Rescue
Assessment Rate Schedule by the adoption of this Initial Assessment Resolution
determines the amount of the Fire Rescue Assessed Costs. The remainder of such Fiscal
12
�l
Year budget for fire rescue services, facilities, and programs shall be funded from available
City revenue other than Fire Rescue Assessment proceeds.
(B) The estimated Fire Rescue Assessments specified in the Estimated Fire
Rescue Assessment Rate Schedule are hereby established to fund the Fire Rescue
Assessed Costs determined to be assessed in the Fiscal Year commencing October 1,
(C) The estimated Fire Rescue Assessments established in this Initial
Assessment Resolution shall be the estimated assessment rates applied by the City
Manager in the preparation of the preliminary Assessment Roll for the Fiscal Year
commencing October 1, 1996, as provided in Section 9 of this Initial Assessment
Resolution.
SECTION 9. ASSESSMENT ROLL.
(A) The City Manager is hereby directed to prepare, or cause to be prepared, a
preliminary Assessment Roll for the Fiscal Year commencing October 1, 1996, in the
manner provided in the Ordinance. The Assessment Roll shall include all Tax Parcels
within the Property Use Categories. The City Manager shall apportion the estimated Fire
Rescue Assessed Cost to be recovered through Fire Rescue Assessments in the manner
set forth in this Initial Assessment Resolution. A copy of this Initial Assessment Resolution,
documentation related to the estimated amount of the Fire Rescue Assessed Cost to be
recovered through the imposition of Fire Rescue Assessments, and the preliminary
13
1
E
Assessment Roll shall be maintained on file in the office of the City Clerk and open to
public inspection. The foregoing shall not be construed to require that the preliminary
Assessment Roll be in printed form if the amount of the Fire Rescue Assessment for each
parcel of property can be determined by the use of a computer terminal available to the
public.
(B) It is hereby ascertained, determined, and declared that the method of
determining the Fire Rescue Assessments for fire rescue services as set forth in this Initial
Assessment Resolution is a fair and reasonable method of apportioning the Fire Rescue
Assessed Cost among parcels of Assessed Property located within the City.
SECTION 10. AUTHORIZATION OF PUBLIC HEARING. There is hereby
established a public hearing to be held at 10:00 a.m. on July 24, 1996, in City Commission
Chambers of City Hall, 7525 Northwest 88th Avenue, Tamarac, Florida, at which time the
City Commission will receive and consider any comments on the Fire Rescue Assessments
from the public and affected property owners and consider imposing Fire Rescue
Assessments and collecting such assessments on the same bill as ad valorem taxes.
SECTION 11. NOTICE BY PUBLICATION. The City Manager shall direct the
publication of a notice of the public hearing authorized by Section 10 hereof in the manner
and time provided in Section 2.04 of the Ordinance. The notice shall be published no later
than July 3, 1996, in substantially the form attached hereto as Appendix E.
14
L1
SECTION 12. NOTICE BY MAIL. The City Manager shall also provide notice
by first class mail to the Owner of each parcel of Assessed Property, as required by
Section 2.05 of the Ordinance, in substantially the form attached hereto as Appendix F.
Such notices shall be mailed no later than July 3, 1996.
SECTION 13. APPLICATION OF ASSESSMENT PROCEEDS. Proceeds
derived by the City from the Fire Rescue Assessments will be utilized for the provision of
fire rescue services, facilities, and programs. In the event there is any fund balance
remaining at the end of the Fiscal Year, such balance shall be carried forward and used
only to fund fire rescue services, facilities, and programs.
SECTION 14. CONFLICTS. All Resolutions or parts of Resolutions in conflict
herewith are hereby repealed to the extent of such conflict.
SECTION 15. SEVERABILITY. If any provision of this Resolution or the
application thereof to any person or circumstance is held invalid, such invalidity shall not
affect other provisions or applications of this Resolution that can be given effect without the
invalid provision or application, and to this end the provisions of this Resolution are
declared to be severable.
15
1
r�
L
1
SECTION 16. EFFECTIVE DATE. This Initial Assessment Resolution shall
take effect immediately upon its passage and adoption.
PASSED, ADOPTED AND APPROVED THIS 26th day of June, 1996.
ATTEST:
CAROL A. EVANS
CITY CLERK
I HEREBY CERTIFY that I have
this RESOLUTION
irlim,
MM'11 Lei I \ s •wi',
-:A& I � �, Wd', A. L, MTM-i
ASA
DISTRICT
I
APPENDIX A
IMPROVEMENT CODES
1
APPENDIX A
IMPROVEMENT CODES
Code Description
Property Use
Improvement
Gate o
Code
Property Use
COMMERCIAL
103
Motels
104
Hotels combined with stores, office, etc.
199
Combination Uses
200
Row Stores - 2 or more units
201
Shopping Centers Regional
202
Department Stores
203
204
Restaurants
Bars
205
Sales Display Rooms
206
Single Bldg. (Misc. types not included in other codes)
207
Food Stores (Chain or large private)
208
Lumber yards 7
209
Store + Office (1-2 stories)
211
Shopping Centers Community
212
Shopping Centers Neighborhood
213
Restaurants Franchise
299
Combination Uses
C
A-1
Property Use Improvement Code Description
Cateaory Code I Property Use
COMMERCIAL
300
Office Building
301
Banks
302
Medical - Doctor or Dentist Office or small hospital
clinic
303
Veterinarian Office or small animal hospital, clinic,
kennels
304
Post Office - Non Ex.
305
Funeral Homes
310
Office Building Hi -rise 5-story +
399
Combination Uses
400
Service Stations
401
Car Agency, New or Used
402
Garages - repair, car wash, etc.
404
Bus Terminals
406
Airports - private `
407
Marinas (boats, storage, sales, yards, etc.)
408
Tire store - new or recap
409
Gasoline storage
499
Combination Uses
600
Bowling Lanes, Skating
601
Theaters, including drive-ins
A-2
1
Property Use Improvement Code Description
Categ2rL Code Property Use
COMMERCIAL
602
Racing - horses, dogs, harness, Ja Alai, etc.
603
Golf courses, miniature
604
Clubs - non-exempt (large, yacht, night clubs)
608
Amusement Park
699
Combination Uses
708
Marinas
902
Agriculture Buildings
A-3
Property Use Improvement Code Description
Cate ory Code Property Use
INDUSTRIAL/WAREHOUSE
500 Warehouse (any type of storage buildings - large or
small)
501
Packing House - Veg. or Citrus
502
Factories or Mfg. Plants, Shops (no retail)
504
Processing Plant - dairy, citrus and veg.
599
Combination Uses
800
Power companies
801
Telephone companies
803
Water & Sewer Plants
805
Radio Stations
806
Gas Companies
899
Combination Uses
A-4
Property Use Improvement Code Description
Cateaory Code I Property Use
INSTITUTIONAL
605
Club - exempt
606
Club & lodges (Civic, Youth, Community -type,
Recreation)
700
Municipal
701
County or State, other than BPI
702
BPI
703
U.S. Government
706
Schools - private, day nursery
707
Religious
709
Ft. Lauderdale/Hollywood International Airport
710
Port Everglades
711
Flood Control District
713
Turnpike Authority
714
F.I.N.D. `
799
Combination Uses
1
A-5
1
1
Property Use Improvement Code Description
Category Code Property Use
NURSING HOME
704 Medical (private hospitals, nursing and convalescent
homes)
UVI
Property Use Improvement Cade Description
Cate o Code Property Use
RESIDENTIAL
001
Single family residence
003
Residential on Farm
099
Combination Uses
100
Apartments
101
Apartments or Res. (combined with stores, offices)
102
Garage Apts., Guest House on Residence, 2 res. or
more
105
Co-op Apartments
106
Trailer Parks
107
Trailers on individually owned land
108
Group buildings (Farm Labor Quarters, Dairies, etc.)
110
Hi -Rise 5 story+
111
Duplexes
1
1
APPENDIX B
FIXED PROPERTY USE CODES
1
APPENDIX B
FIXED PROPERTY USE CODES
Code Description
Property Use Fixed Property
Category Use Code
Property Use
COMMERCIAL
110
AMUSEMENT/REC
111
BOWLING
112
BILLIARD
113
AMUSEMENT
114
ICE RINK
115
ROLLER RINK
116
SWIMMING FACILITY
119
AMUSEMENT/REC
120
AMUSEMENT/REC
121
BALLROOM/GYMNASIUM
122
EXHI/EXPO HALL
123
ARENA, STADIUM
129
AMUSEMENT/RECREATION
134
FUNERAL PARLOR, CHAPEL
140
CLUBS
142
COUNTRY CLUB
143
YACHT CLUBCLUBS
149
CLUBS
160
EATING, DRINKING PLACES
161
RESTAURANT
162
NIGHTCLUB
163
TAVERN
164
LUNCHROOM, DRIVE-IN
169
EATING, DRINKING PLACES
170
PASSENGER TERMINALS
171
PASSENGER TERMINALS
172
HELIPORT, HELISTOP
173
BUS PASSENGER TERMINAL
B-1
Code Description
Property Use Fixed Property
Category Use Code
Property Use
COMMERCIAL
174
STREET LEVEL RAIL TERMINAL
176
ELEVATED RAIL TERMINAL
177
MARINE PASSENGER TERMINAL
179
PASSENGER TERMINALS
180
THEATERS, STUDIOS
181
LEGITIMATE THEATER
182
AUDITORIUM, CONCERT HALL
183
MOTION -PICTURE THEATER
185
RADIO, 7V STUDIO
186
MOTION -PICTURE STUDIO
189
THEATERS, STUDIOS
321
DAY CHILD-CARE CENTER
440
HOTELS, MOTELS, INNS, LODGES
441
LESS THAN 20 UNITS: YEAR-ROUND
442
LESS THAN 20 UNITS: SEASONAL
443
20 TO 99 UNITS: YEAR-ROUND
444
20 TO 99 UNITS: SEASONAL
445
100 OR MORE UNITS: YEAR-ROUND
446
100 OR MORE UNITS: SEASONAL
449
HOTELS, MOTELS, INNS, LODGES
500
MERCANTILE PROPERTIES, OFFICES
509
MERCANTILE PROPERTIES, OFFICES
510
FOOD, BEVERAGE SALES
511
SUPERMARKET
512
MARKET, GROCERY STORE
513
SPECIALTY FOOD STORE
514
LIQUOR, BEVERAGE STORE
515
CREAMERY, DAIRY STORE
516
DELICATESSEN
519
FOOD, BEVERAGE SALES
B-2
Code Description
Property Use Fixed Property
Category Use Code
Property Use
COMMERCIAL
520
TEXTILE, WEARING APPAREL SALES
521
CLOTHING STORE
522
CLOTHING ACCESSORIES
523
SHOE REPAIR SHOP
524
TAILOR, DRESSMAKING SHOP
526
DRY GOODS STORE
529
TEXTILE, WEARING APPAREL SALES
530
HOUSEHOLD GODDS, SALES, REPAIRS
531
FURNITURE STORE
532
APPLIANCE STORE
533
HARDWARE STORE
534
MUSIC STORE
535
WALLPAPER, PAINT STORE
536
RUG, FLOOR COVERING STORE
537
FURNITURE REPAIR SHOP
538
APPLIANCE REPAIR SHOP
539
HOUSEHOLD GOODS SALES, REPAIRS
540
SPECIALTY SHOPS
541
BOOK, STATIONERY STORE
542
NEWSSTAND, TOBACCO SHOP
543
DRUG STORE
544
JEWELRY STORE
545
GIFT SHOP
546
LEATHER GOODS SHOP
547
FLORIST SHOP, GREENHOUSE
548
OPTICAL GOODS SALES
549
SPECIALTY SHOPS
550
RECREATION, HOBBY OR HOME REPAIR
551
HOBBY, TOY SHOP
552
SPORTING GOODS STORE
B-3
Property Use Fixed Property
Code Description
Category Use Code
Property Use
COMMERCIAL
553
PHOTOGRAPHIC SALES, STUDIO
554
GARDEN SUPPLY STORE
555
RETAIL LUMBER SALES
556
PET STORE, ANIMAL HOSPITAL
557
BARBER, BEAUTY SHOP
558
FIREWORKS SALES
559
RECREATION, HOBBY OR HOME REPAIR
560
PROFESSIONAL SUPPLIES, SERVICES
561
PROFESSIONAL SUPPLY SALES
562
TRADE SUPPLY SALES
563
ART SUPPLY SALES
564
SELF-SERVICE LAUNDRY/DRY CLEANING
565
LINEN SUPPLY HOUSE
566
LAUNDRY, DRY CLEANER PICK-UP SHOP
567
HOME MAINTENANCE SERVICES
568
RESTAURANT SUPPLIES, SERVICES
569
PROFESSIONAL SUPPLIES SERVICES
570
MOTOR VEHICLE OR BOAT SALES
571
PUBLIC SERVICE STATION
572
PRIVATE SERVICE STATION
573
MOTOR VEHICLE REPAIR, PAINT SHOP
574
MOTOR VEHICLE, TRAILER SALES
575
MOTOR VEHICLE ACCESSORY SALES
576
BOAT, PLEASURE CRAFT SALES
577
MARINE SERVICE STATION
578
CAR WASHING FACILITY
579
MOTOR VEHICLE OR BOAT SALES
580
GENERAL ITEM STORES
581
DEPARTMENT STORE
582
SMALL VARIETY STORE
B-4
Property Use
Category
COMMERCIAL
Fixed Property
Use Code
Code Description
Property Use
583
LARGE VARIETY STORE
584
MAIL ORDER STORE
585
MALL
589
GENERAL ITEM STORE
590
OFFICES
591
GENERAL BUSINESS OFFICE
592
BANK W/FIRST STORY BANKING FACILITY
593
MEDICAL, RESEARCH, SCIENTIFIC OFFICE
594
ENGIN., ARCHITECTURAL, TECHNICAL
595
MAILING FIRM
599
OFFICES
B-5
Property Use Fixed Property
Code Description
Category Use Code
Property Use
INDUSTRIAL/WAREHOUSE
600
BASIC INDUSTRY, UTILITY, DEFENSE
609
BASIC INDUSTRY, UTILITY, DEFENSE
610
NUCLEONICS
611
RADIOACTIVE MATERIAL WORKING
612
NUCLEAR ORDINANCE PLANT
613
NUCLEAR ENERGY PLANT
614
STEAM, HEAT ENERGY PLANT
615
ELECTRIC GENERATING PLANT
616
GAS MANUFACTURING PLANT
620
LABORATORIES
621
CHEMICAL, MEDICAL LABORATORY
622
PHYSICAL MATERIALS TESTING LAB
624
RADIOACTIVE MATERIALS LAB
625
ELECTRICAL, ELECTRONIC LAB
626
AGRICULTURAL LAB
627
GENERAL RESEARCH LAB
629
LABORATORIES
630
COMMUN., DEFENSE, DOCUMENT FACILI.
632
RADIO, RADAR SITE
633
FIRE, POLICE, INDUSTRIAL COMM. CNTR
634
TELEPHONE EXCHANGE, CENTRAL OFF.
635
COMPUTER, DATA PROCESSING CNTR
636
DOCUMENT CNTR, RECORD REPOSITORY
639
COMMUN., DEFENSE, DOCUMENT FACILI.
640
UTILITY, ENERGY DISTRIBUTION CNTR
642
ELECTRIC TRANSMISSION SYSTEM
644
GAS DISTRIBUTION SYSTEM, PIPELINE
645
FLAMMABLE LIQUID SYSTEM, PIPELINE
646
STEAM, HEAT DISTRIBUTION SYSTEM
647
WATER SUPPLY SYSTEM
B-6
Code Description
Property Use Fixed Property
Category Use Code
Property Use
INDUSTRIAL/WAREHOUSE
648
SANITARY SERVICE
649
UTILITY, ENERGY DISTRIB. SYSTEM
656
TOBACCO CURING SHED
657
FRUIT, VEGETABLE PACKING
672
ORE MINE
674
PETROLEUM, NATURAL GAS WELL
675
STONE, SLATE, CLAY, GRAVEL, SAND
677
CHEMICAL, FERTILIZER, MINERAL MINE
679
MINING, NATURAL RAW MATERIALS
680
NONMETALLIC MINERAL, PRODUCTS
681
STRUCTURAL CLAY MANUFACTURE
682
GLASS MANUFACTURE
683
GLASS CONTAINER MANUFACTURE
684
POTTERY, CHINA, EARTHENWARE MANU.
685
CEMENT MANUFACTURE
686
CONCRETE BATCH PLANT
688
NONMETALLIC MINERAL PRODUCT
689
NONMETALLIC MINERAL PRODUCTS
700
MANUFACTURING PROPERTY
708
GENERAL MAINTENANCE SHOP
709
MANUFACTURING PROPERTY
710
FOOD INDUSTRIES
711
SLAUGHTERING, PRESERVING MEAT
712
DAIRY PRODUCT MANUFACTURE
713
CANNING, PRESERVING FRUITS, VEGET.
714
CANNING, PRESERVING FISH, SEA FOOD
715
MANUFACTURE OF GRAIN MILL
716
BAKERY PRODUCT MANUFACTURE
717
SUGAR REFINING, CONFECTIONERY
718
SNACK FOODS MANUFACTURE
B-7
1
1
Code Description
Property Use Fixed Property
Category Use Code
Property Use
INDUSTRIAL/WAREHOUSE
719
FOOD INDUSTRIES
721
DISTILLING, RECTIFYING, 13LENDING
723
BREWERY, MANUFACTURE OF MALT
724
SOFT DRINK, CARBONATED WATER
725
TOBACCO PRODUCTS MANUFACTURE
726
VEGETABLE AND ANIMAL OIL FAT; SOAP
729
BEVERAGES, TOBACCO, ESSENTIAL OILS
730
TEXTILES
731
COTTON GIN
732
COTTON SPINNING, WEAVING
733
WOOL OR WORSTED SPINNING, WEAVING
734
MIXED, BLENDED, OTHER FIBERS
735
TEXTILE FINISHING PLANT
736
KNITTING MILLS FOR ALL FIBERS
737
CORDAGE, ROPE, TWINE, NET MANU.
738
FLOOR COVERING, COATED FABRIC MANU.
739
TEXTILES
741
FOOTWEAR MANUFACTURE
742
WEARING APPAREL EXCLUDING FOOTWEAR
743
MADE-UP TEXTILE GOODS MANU.
745
FUR PRODUCTS MANUFACTURE
746
LEATHER PRODUCTS MANU.
747
RUBBER PRODUCTS MANU.
749
FOOTWEAR, WEARING APPAREL, LEATHER
750
WOOD, FURNITURE, PAPER, PRINTING
751
SAWMILL, PLANING MILL, WOOD PRODUCTS
752
WOODEN OR CANE CONTAINERS
753
WOOD, CORK PRODUCTS MANU.
754
FURNITURE, FIXTURE, BEDDING MANU.
755
PAPER, PULP, PAPERBOARD MANU.
B-8
Code Description
Property Use Fixed Property
Category Use Code
Property Use
INDUSTRIAL./WAREHOUSE
756
PAPER, PULP, PAPERBOARD PROD, MANU,
757
NEWSPAPER OR MAGAZINE PRINTING
758
PRINT, PUBLISHING, ALLIED INDUSTRY
759
WOOD, FURNITURE, PAPER, PRINTING
760
CHEMICAL, PLASTIC, PETROLEUM
761
INDUSTRIAL CHEMICAL MANU.
762
HAZARDOUS CHEMICAL MANU.
763
PLASTIC MANUFACTURE
764
PLASTIC PRODUCT MANU.
765
PAINT, VARNISH, LACQER, INK, WAX
766
DRUG, COSMETIC, PHARMACEUTICAL MANU.
767
PETROLEUM REFINERY, NATURAL GAS PLNT
768
ASPHALT, COAL PRODUCT MANU.
769
CHEMICAL, PLASTIC, PETROLEUM
770
METAL, METAL PRODUCTS
771
IRON, STEEL MANU.
772
NONFERROUS METAL MANU.
773
METAL PRODUCT MANU.
774
MACHINERY MANUFACTURE
775
ELECTRICAL EQUIPMENT MANU.
776
ELECTRICAL APPLIANCE, ELECTRONICS
779
METAL, METAL PRODUCTS
781
SHIPBLDG, REPAIR VESSELS >65 FT
782
BOAT BUILDING, REPAIR VESSELS >65 FT
783
RAILWAY EQUIP. MANU., REPAIR
784
MOTOR VEHICLE MANU.
786
AIRCRAFT, ROCKET MANU., REPAIR
787
MANU, OF TRANSPORT EQUIP.
789
VEHICLE ASSEMBLY, MANU.
790
OTHER MANUFACTURING
B-9
Property Use Fixed Property
Code Description
Category Use Code
Property Use
INDUSTRIALM/AREHOUSE
791
INSTRUMENT MANU,
792
PHOTOGRAPHIC, OPTICAL GOODS MANU.
794
JEWELRY MANU.
796
LAUNDRY, DRY CLEANING PLANT
797
PHOTOGRAPHIC FILM PROCESSING LAB
798
TOY, SPORTING GOOD MANU.
799
OTHER MANUFACTURING
8
STORAGE PROPERTY
800
STORAGE PROPERTY
810
AGRICULTURAL, PRODUCTS
811
SEEDS, BEANS, NUTS, SILAGE STORAGE
812
BOXED, CRATED, AGRICU. STORAGE
813
LOOSE BAGGED AGRIC. PRODUCTS
815
BARNS, STABLES
816
GRAIN ELEVATORS
817
LIVESTOCK STORAGE
818
AGRICULTURAL SUPPLY STORAGE
819
AGRICULTURAL PRODUCTS STORAGE
820
TEXTILE STORAGE
821
BALED COTTON STORAGE
824
BALED JUTE, HEMP, FLAX, SISAL STORAGE
825
CLOTH YARN STORAGE
826
WEARING APPAREL, GARMENTS, STORAGE
828
FUR, SKIN, HAIR PRODUCTS STORAGE
829
TEXTILE STORAGE
830
PROCESSED FOOD, TOBACCO STORAGE
831
PACKAGED FOOD STUFF STORAGE
832
CANNED, BOTTLED FOOD, DRINK STORAGE
833
LOOSE, BAGGED, PROCESSED FOOD STRG
834
FOOD LOCKER PLANTS
B-10
Code Description
Property Use Fixed Property
Category Use Code
Property Use
INDUSTRIAL/WAREHOUSE
835
COLD STORAGE
836
BULK SUGAR STORAGE
838
PACKAGED TOBACCO PRODUCT STORAGE
839
PROCESSED FOOD, TOBACCO STORAGE
840
PETROLEUM PRODUCTS, ALCOHOLIC STRG
841
FLAMMABLE, COMBUST, LIQUID TANK STRG
842
GASOMETER, CRYOGENIC GAS STORAGE
843
LP -GAS BULK PLANT
844
MISSILE, ROCKET FUEL STORAGE
845
PACKAGE PETROLEUM PRODUCTS STRG
846
ALCOHOLIC BEVERAGE STORAGE
849
PETROLEUM PROD., ALCOHOLIC BEV. STRG
850
WOOD PRODUCTS, FURNITURE STRG
851
LUMBER YARD, BLDG. MATERIALS STRG
852
WOOD PRODUCTS, FURNITURE STRG
853
FIBER PRODUCT STORAGE
855
PAPER, PAPER PRODUCTS STORAGE
856
TIMBER, PULPWOOD, LOGS, WOOD FUEL
859
WOOD, PAPER PRODUCTS STORAGE
860
CHEMICAL OR PLASTIC -PRODUCT STORAGE
861
INDUSTRIAL CHEMICAL STORAGE
862
HAZARDOUS CHEMICAL STORAGE
863
PLASTIC, PLASTIC PRODUCT STORAGE
864
FERTILIZER STORAGE
865
PAINT, VARNISH STORAGE
866
DRUG, COSMETIC, PHARMACEUTICAL STRG
867
RUBBER PRODUCTS STORAGE
868
PHOTOGRAPHIC FILM STORAGE
869
CHEMICAL OR PLASTIC PRODUCT STORAGE
870
METAL PRODUCTS STORAGE
B-11
Property Use Fixed Property
Category Use Code
INDUSTRIAL/WAREHOUSE
871
872
873
874
1
.1
875
876
877
879
880
881
882
883
884
885
886
888
889
890
891
893
894
895
I-kfl
11.
Code Description
Property Use
BASIC METAL FORM STORAGE
METAL PARTS STORAGE
HARDWARE STORAGE
MACHINERY STORAGE
ELECTRICAL APPLIANCE, SUPPLY STORAGE
FINISHED METAL PRODUCTS STORAGE
SCRAP, JUNKYARDS
METAL, METAL PRODUCTS STORAGE
VEHICLE STORAGE
RESIDENTIAL PARKING STORAGE
GENERAL VEHICLE PARKING GARAGE
BUS, TRUCK, AUTO FLEET STORAGE
HEAVY MACHINE, EQUIPMENT STORAGE
BOAT, SHIP STORAGE
AIRCRAFT HANGER
FIRE STATIONS
VEHICLE STORAGE
GENERAL ITEM STORAGE
GENERAL WAREHOUSE
PACKAGED MINERAL PRODUCTS STORAGE
FREIGHT TERMINAL
COAL STORAGE
ICE STORAGE
WHARF, PIER
GENERAL ITEM STORAGE
B-12
Code Description
Property Use Fixed Property
Category Use Code
Property Use
INSTITUTIONAL
130
CHURCHES/FUNERAL PARLORS
131
CHURCH, CHAPEL
132
RELIGIOUS EDUC, FACILITY
133
CHURCH HALL
139
CHURCHES/FUNERAL PARLORS
141
CITY CLUB
150
LIBRARIES, MUSEUMS, CRT RMS
151
LIBRARY
152
MUSEUM, ART GALLERY
153
HISTORIC BLDG
154
MEMORIAL STRUCTURE/MONUMENT
155
COURTROOM
156
LEGISLATIVE HALL
159
LIBRARIES, MUSEUMS, CRT RMS
200
EDUCATIONAL PROPERTY
209
EDUCATIONAL PROPERTY
210
NON-RESIDENTIAL SCHOOLS
211
NURSERY SCHOOL
212
KINDERGARTEN
213
ELEMENTARY SCHOOL
214
JUNIOR HIGH SCHOOL
215
HIGH SCHOOL
219
NON-RESIDENTIAL SCHOOLS
220
RESIDENTIAL SCHOOLS
221
RES SCHOOL CLASSROOM BLDG
229
RESIDENTIAL SCHOOLS
230
TRADE, BUSINESS SCHOOLS
231
VOCATIONAL, TRADE SCHOOL
232
BUSINESS SCHOOL
233
SPECIALTY SCHOOL
B-13
Code Description
Property Use Fixed Property �_[
Category Use Code
Property Use
INSTITUTIONAL
234
REHABILITATION CENTER/BY CHOICE
239
TRADE, BUSINESS SCHOOLS
240
COLLEGES, UNIVERSITIES
241
COLLEGE CLASSROOM BLDG
249
COLLEGES, UNIVERSITIES
300
INSTITUTIONAL PROPERTY
309
INSTITUTIONAL PROPERTY
320
CARE OF THE YOUNG
322
CHILDREN'S HOME, ORPHANAGE
323
FOSTER HOME
329
CARE OF THE YOUNG
330
CARE OF THE SICK, INJURED
331
HOSPITAL, HOSPITAL -TYPE INFIRMARY
332
SANATORIUM, SANITARIUM
334
CLINIC, CLINIC -TYPE INFIRMARY
339
CARE OF THE SICK, INJURED
340
CARE OF THE PHYSICALLY RESTRAINED
341
PRISON CELL, CELL BLOCK FOR -MEN
342
PRISON CELL, CELL BLOCK FOR WOMEN
343
JUVENILE DETENTION HOME
344
MEN'S DETENTION CAMP
345
POLICE STATION
346
VOCATIONAL REHABILITATION CENTER
349
CARE OF THE PHYSICALLY RESTRAINED
350
CARE OF THE PHYSICALLY INCONVENIENCED
351
INSTITUTION FOR DEAF MUTE OR BLIND
352
INSTITUTION FOR PHYSICAL REHAB
359
CARE OF PHYSICALLY INCONVENIENCED
360
CARE OF MENTALLY HANDICAPPED
361
MENTAL INSTITUTION
B-14
Lj
Property Use
Category
INSTITUTIONAL
1
Fixed Property
Use Code
Code Description
Property Use
362
INSTITUTION FOR MENTALLY RETARDED
369
CARE OF THE MENTALLY HANDICAPPED
465
CONVENT, MONASTERY, RELIGIOUS
596
POST OFFICE
631
NATIONAL DEFENSE SITE
896
MILITARY, NATIONAL DEFENSE STRG
B-15
Code Description
Property Use Fixed Property
Category Use Code Property Use
NURSING HOME
1
310 CARE OF THE AGED
311 CARE OF THE AGED W/NURSING
312 CARE OF THE AGED W/OUT NURSING
319 CARE OF THE AGED
B-16
Code Description
Property Use Fixed Property
Category Use Code
Property Use
RESIDENTIAL
400
RESIDENTIAL PROPERTY
409
RESIDENTIAL PROPERTY
410
ONE -AND TWO-FAMILY DWELLING
411
ONE -FAMILY DWELLING: YEAR-ROUND
412
ONE -FAMILY DWELLING: SEASONAL
414
TWO-FAMILY DWELLING: YEAR-ROUND
415
TWO-FAMILY DWELLING: SEASONAL
419
ONE- AND TWO-FAMILY DWELLING
420
APARTMENTS, TENEMENTS, FLATS
421
1 OR 2 LIVING UNITS W/BUSINESS
422
3 THROUGH 6 UNITS
423
7 THROUGH 20 UNITS
424
OVER 20 UNITS
429
APARTMENTS,TENEMENTS, FLATS
430
ROOMING, BOARDING, LODGING
431
3 TO 8 ROOMERS OR BOARDERS
432
9 TO 15 ROOMERS OR BOARDERS
439
ROOMING, BOARDING, LODGING
460
DORMITORIES
461
SCHOOL, COLLEGE, UNIV., DORMITORY
462
FRATERNITY, SORORITY HOUSE
464
MILITARY BARRACKS
466
BUNK HOUSE, WORKER'S BARRACKS
469
DORMITORIES
480
HOME HOTELS
481
LESS THAN 20 UNITS: YEAR-ROUND
482
LESS THAN 20 UNITS: SEASONAL
483
20 TO 99 UNITS: YEAR-ROUND
484
20 TO 99 UNITS: SEASONAL
485
100 OR MORE UNITS: YEAR-ROUND
B-17
Property Use Fixed Property
Category Use Code
RESIDENTIAL
Code Description
Property Use
488 100 OR MORE UNITS: SEASONAL
489 HOME HOTELS
490 OTHER RESIDENTIAL OCCUPANCIES
499 OTHER RESIDENTIAL OCCUPANCIES
8-18
1
APPENDIX C
ESTIMATED FIRE RESCUE ASSESSMENT RATE SCHEDULE
1
1
I
1
APPENDIX C
ESTIMATED FIRE RESCUE ASSESSMENT RATE SCHEDULE
SECTION C-1. DETERMINATION OF FIRE RESCUE ASSESSED COSTS.
The estimated Fire Rescue Assessed Costs to be assessed for the Fiscal Year
commencing October 1, 1996, is $1,812,826.
SECTION C-2. ESTIMATED FIRE RESCUE ASSESSMENTS. The estimated
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, 1996, are hereby
established as follows for the purpose of this Initial Assessment Resolution:
Billing
Unit
Type
Building
Area
(in sq. ft.)
Residential
Rates/Unit
Commercial
Rates
Industrial/
Warehouse
Rates
Institutional
Rates
Nursing
Home
Rates
Dwelling
Unit
N/A
$51.50
Parcel
<1,999
$135.22
$30.00
$229.21
$229.21
2,000-3,499
$270.45
$50.56
$460.00
$460.00
3,500-4,999
$473.29
$88.48
$802.25
$802.25
5,000-9,999
$676.12
$126.40
$1,146.07
$1,146.07
10,000-19,999
$1,352.25
$252.81
$2,292.16
$2,292.15
20,000-29,999
$2,704.49
$505.61
$4,584.29
$4,584.29
30,000-39,999
$4,056.74
$758.42
$6,876.44
$6,876.44
40,000-49,999
$5,408.98
$1,011.23
$9,200.00
$9,200.00
>50,000
$6,761.23
$1,264.03
$11,460.73
$11,460.73
C-1
1
APPENDIX D
PARCEL APPORTIONMENT METHODOLOGY
1
1
APPENDIX D
PARCEL APPORTIONMENT METHODOLOGY
The Cost Apportionment to each Property Use Category and to Mixed Use Property
shall be apportioned among the Tax Parcels within each Property Use Category and to
Mixed Use Property Tax Parcels as follows.
SECTION D-1. RESIDENTIAL PROPERTY. The Fire Rescue Assessment for
each Tax Parcel of Residential Property shall be computed by multiplying the Demand
Percentage attributable to Residential Property by the Fire Rescue Assessed Costs,
dividing such product by the total number of Dwelling Units shown on the Tax Roll within
the City, and then multiplying such quotient by the number of Dwelling Units located on
such Tax Parcel.
SECTION D-2. NON-RESIDENTIAL PROPERTY. The Fire Rescue
Assessments for each Tax Parcel of Non -Residential Property (except Nursing Home
Property) shall be computed as follows:
(A) Respectively, multiply the Fire Rescue Assessed Costs by the Demand
Percentage attributable to each of the non-residential Property Use Categories. With the
exception of Nursing Home Property, the resulting dollar amounts reflect the portions of the
City's fire rescue budget to be respectively funded from Fire Rescue Assessment revenue
derived from each of the non-residential Property Use Categories.
(B) Separate each Tax Parcel in each of the non-residential Property Use
Categories into one of the following square footage categories:
D-1
(1) Tax Parcels with a Building Area of less than 1,999 square feet;
(2) Tax Parcels with a Building Area between 2,000 square feet and 3,499
square feet;
(3) Tax Parcels with a Building Area between 3,500 square feet and 4,999
square feet;
(4)
Tax Parcels with a Building Area between 5,000 square feet and 9,999
square feet;
(5)
Tax Parcels with a Building Area between 10,000 square feet and 19,999
square feet;
(6)
Tax Parcels with a Building Area between 20,000 square feet and 29,999
square feet;
(7)
Tax Parcels with a Building Area between 30,000 square feet and 39,999
square feet;
(8)
Tax Parcels with a Building Area between 40,000 square feet and 49,999
square feet;
and
(9)
Tax Parcels with a Building Area of 50,000 square feet or greater.
(C)
As to each non-residential Property Use Category (except Nursing Home
Property), multiply the number of Tax Parcels categorized in:
(1)
Subsection (B)(1) of this Section by 1,000 square feet;
(2)
Subsection (B)(2) of this Section by 2,000 square feet;
(3)
Subsection (B)(3) of this Section by 3,500 square feet;
(4)
Subsection (B)(4) of this Section by 5,000 square feet;
D-2
(5) Subsection (13)(5) of this Section by 10,000 square feet;
(6) Subsection (13)(6) of this Section by 20,000 square feet;
(7) Subsection (13)(7) of this Section by 30,000 square feet;
(8) Subsection (13)(8) of this Section by 40,000 square feet; and
(9) Subsection (B)(9) of this Section by 50,000 square feet.
(D) For each non-residential Property Use Category (except Nursing Home
Property), sum the products of subsections (C)(1) through (C)(9) of this Section. With the
exception of Nursing Home Property, the sum of these products reflects an aggregate
square footage area for each non-residential Property Use Category to be used by the City
in the computation of Fire Rescue Assessments.
(E) With the exception of Nursing Home Property, divide the product of
subsection (A) of this Section relative to each of the non-residential Property Use
Categories by the sum of the products for each non-residential Property Use Category
described in subsection (D) of this Section. The resulting quotient expresses a dollar
amount adjusted or weighted per square foot of improved area to be used in computing
Fire Rescue Assessments on each of the respective non-residential Property Use
Categories (except Nursing Home Property).
(F) For each of the non-residential Property Use Categories (except Nursing
Home Property), multiply the resulting quotients from subsection (A) of this Section by each
of the respective products in subsections (C)(1) through (C)(9) of this Section. The
resulting products for each non-residential Property Use Category (except Nursing Home
Property) expresses a series of gross dollar amounts expected to be funded by all Tax
D-3
Parcels in the respective non-residential Property Use Categories in each of the square
footage categories described in subsection (B) of this Section.
(G) For each of the non-residential Property Use Categories (except Nursing
Home Property), divide each of the respective products of subsection (F) of this Section
by the number of Tax Parcels determined to be in each of the square footage categories
identified in subsection (B) of this Section. Except for Nursing Home Property, the result
expresses the respective dollar amounts of the Fire Rescue Assessments to be imposed
upon each Tax Parcel in each of the non-residential Property Use Categories.
SECTION D-3. NURSING HOME PROPERTY. The Fire Rescue Assessments
for each Tax Parcel of Nursing Home Property shall be computed as follows:
(A) For Nursing Home Property, assign the respective dollar amounts of the Fire
Rescue Assessments determined in Section D-2 of this Appendix for Institutional Property
to the comparable square footage category ranges of Nursing Home Property. Such
amount shall be the amount of the Fire Rescue Assessments imposed upon each Tax
Parcel of Nursing Home Property.
(B) Multiply the amount directed to be imposed as Fire Rescue Assessments on
Nursing Home Property in subsection (A) of this Section by the number of Tax Parcels
determined to be in each of the square footage category ranges related to Nursing Home
Property in subsection (13)(1) through (13)(9) of Section D-2. The sum of the resulting
products represents the aggregate revenue to be derived from Fire Rescue Assessments
imposed upon Nursing Home Property.
f]
D-4
1
r1
(C) The remaining portion of the City's fire rescue budget otherwise attributable
to Nursing Home Property, and not funded through Fire Rescue Assessments imposed
upon Nursing Home Property, shall be funded from available City revenue other than Fire
Rescue Assessment proceeds.
SECTION D-4. MIXED USE PROPERTY, The Fire Rescue Assessments for
each Tax Parcel classified in two or more Property Use Categories shall be the sum of the
Fire Rescue Assessments computed for each Property Use Category.
D-5
1
APPENDIX E
FORM OF NOTICE TO BE PUBLISHED
I
1
1
APPENDIX E
FORM OF NOTICE TO BE PUBLISHED
To Be Published by July 3, 1996
NOTICE OF HEARING TO IMPOSE 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 imposing fire rescue special assessments for the
provision of fire rescue services within the City of Tamarac as shown on the following
map:
[INSERT MAP OF CITY]
The hearing will be held at 10.00 a.m. on July 24, 1996, 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 objections with the City
Commission within 20 days of this notice. If a person decides to appeal any decision
made by the City Commissioners with respect to any matter considered at the hearing,
such person 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.
The assessment for each parcel of property will be based upon each parcel's
classification and the total number of billing units attributed to that parcel. The following
table reflects the proposed fire rescue assessment schedule.
E-1
1
1
Billing
Unit
Type
Building
Area
(in sq. ft.)
Residential
Rates/Unit
Commercial
Rates
Industrial/
Warehouse
Rates
Institutional
Rates
Nursing
Home
Rates
Dwelling
Unit
N/A
$51.50
Parcel
<1,999
$135.22
$30.00
$229.21
$229.21
2,000-3,499
$270.45
$50.56
$460.00
$460.00
3,500-4,999
$473.29
$88.48
$802.25
$802.25
5,000-9,999
$676.12
$126.40
$1,146.07
$1,146.07
10,000-19,999
$1,352.25
$252.81
$2,292.15
$2,292.15
20,000-29,999
$2,704.49
$505.61
$4,584.29
$4,584.29
30,000-39,999
$4,056.74
$758.42
$6,876.44
$6,876.44
40,000-49,999
$5,408.98
$1,011.23
$9,200.00
$9,200.00
>50,000
$6,761.23
$1,264.03
$11,460.73
$11,460.73
Copies of the Fire Rescue Assessment Ordinance, Initial Assessment Resolution
and the preliminary Assessment Roll are available 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 1996, 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 Manager's Office at
(954) 724-1230, Monday through Friday between 9:00 a.m. and 5:00 p.m.
E-2
CITY CLERK
OF TAMARAC, FLORIDA
1
APPENDIX F
FORM OF NOTICE TO BE MAILED
1
1
APPENDIX F
FORM OF NOTICE TO BE MAILED
City of Tamarac
7525 Northwest 88th Avenue
Tamarac, Florida 33321
Owner Name
Address
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: July 3, 1996
Tax Parcel #
Legal Description:
As required by section 197.3632, Florida Statutes, 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 for the fiscal year October 1, 1996 - September 30, 1997. The purpose of this
assessment is to fund fire rescue services benefiting improved property located within the City of
Tamarac. The total annual fire rescue assessment revenue to be collected within the City of
Tamarac is estimated to be $ . 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
The total number of number of billing units on the above parcel is
The annual fire rescue assessment for the above parcel is $
A public hearing will be held at 10:00 a.m. on July 24, 1996, 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
F-1
1
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, the Initial Assessment Resolution and the
preliminary assessment roll 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. 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 Manager's Office at (954) 724-1230, Monday
through Friday between 9:00 a.m. and 5:00 p.m. If you have a correction, please fill out the
enclosed correction request card and return it to the City immediately.
*****THIS ISNOTABILL*****
F-2
TABLE OF CONTENTS
Page
SECTION 1.
AUTHORITY . ........................................ 1
SECTION 2.
PURPOSE AND DEFINITIONS ..........................
1
SECTION 3.
PROVISION AND FUNDING OF FIRE RESCUE SERVICES ...
5
SECTION 4.
IMPOSITION AND COMPUTATION OF FIRE
RESCUE ASSESSMENTS ..............................
6
SECTION 5.
LEGISLATIVE DETERMINATIONS OF SPECIAL BENEFIT
AND FAIR APPORTIONMENT ...........................
6
SECTION 6,
COST APPORTIONMENT METHODOLOGY ..............
11
SECTION 7.
PARCEL APPORTIONMENT METHODOLOGY ............
12
SECTION 8.
DETERMINATION OF FIRE RESCUE ASSESSED
COSTS; ESTABLISHMENT OF INITIAL FIRE
RESCUE ASSESSMENTS .............................
12
SECTION 9.
ASSESSMENT ROLL .................................
13
SECTION 10.
AUTHORIZATION OF PUBLIC HEARING .................
14
SECTION 11.
NOTICE BY PUBLICATION ............................
14
SECTION 12.
NOTICE BY MAIL ....................................
15
SECTION 13.
APPLICATION OF ASSESSMENT PROCEEDS ............
15
SECTION 14.
CONFLICTS ........................................
15
SECTION 15.
SEVERABILITY.....................................
15
SECTION 16.
EFFECTIVE DATE ...................................
16
APPENDIX A:
IMPROVEMENT CODES .............................
A-1
APPENDIX B:
FIXED PROPERTY USE CODES ......................
B-1
APPENDIX C:
ESTIMATED FIRE RESCUE ASSESSMENT
RATE SCHEDULE ..................................
C-1
APPENDIX D:
PARCEL APPORTIONMENT METHODOLOGY ...........
D-1
APPENDIX E:
FORM OF NOTICE TO BE PUBLISHED .................
E-1
APPENDIX F:
FORM OF NOTICE TO BE MAILED ....................
F-1
1