HomeMy WebLinkAboutCity of Tamarac Resolution R-2019-091I HEREBY CERTIFY THAT THIS DOCUMENT 18 ATRUE
AND ORRECT COPY OF
'(,G t�l
THE ORIGINAL OF WHICH IS ON FILE IN CITY HALL
WITNESS MY HAND AND OFFICIAL SEAL Temp. ReSo. # , 2019
019
OF THE CITY OF TAMARAC, FLORIDA. August 12, 2Q1 S
THIS l 3 DAY OF(�� � l`� Page 1 of 12
5L,i ,a CITY CLERK CITY OF AMARAC, FLORWA
RESOLUTION NO. R-2019- q I
A RESOLUTION OF THE CITY CON MMMON OF THE CITY
OF TAMARAC, FIARWA, RELATING TO TEE PROVISION
OF FIRE RESCUE SERVICES, FACII. TIES AND
PROGRAMS IN TM CITY OF TAMAR A C, FLORIDA;
REEMMOSI]lvG FIRE RESCUE AGAINST
AS SED PROMTY LOC:ADM WnMIN 'THE CITY OF
TAMAI2 A C FOR THE FISCAL YEAR BEG]NNING
OCTOBER 1, 2019- APPROVING THE RATE OF
A88 SS?43 NT; APPROVING THE A cFCCr r ROLL;
PROVIDING FOR CONFLICT$; PROVIDING FOR
SEVER Azin I Y; PROVIDINGTIVAN DATE.
WHEREAS, the City Carman of the City of Tamarac, Florida (the "City
Commission-), has enacted. Ordinance No. 0-96-8 (the "Ordinance'), which authorizes the
unposidion of Fire Rescue Assessments for fire rescue services, henities, and programs against
Assessed Property located wi. 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
WHERFAS, the City Commission desires to re -impose a Fire Rescue Assessment within
the City using the procediu+es provided by the Office, including the tax bill collection method
for the Fiscal rear beginning on October 1, 2019; and
W[EREAS, the City Commission, on July 10, 2019, adopted Resolution No. R 2019-73
(the "Prelmmary 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
.._...- . m_ Temp. Resq,,4 13.3 4 7
Y 4N August 12, 201b
c
rescue services, facilities, and programs against Assessed Property, a T" a' 'rate of `
assessment, and directing the updating and preparation
mailed notice required in Section 2.08(F) of the Ordinance; and
WHEREAS, in order to re -impose Fire Rescue Assessments forthe Fiscal Year beginning
October 1, 2019, 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
the updated Assessment Roll has heretofore been made available for
inspection by the public, as required by the Ordinance; and
Ei 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 aff davit regarding the mailed notice being attached hereto as Appendix A and the proof
• • • M:1\ / I \mill ' :111: I i\ I.7n • : / \ :i/:\ \. i . 11.\
WHEREAS, a public hearing was held on September 13, 2019, 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, 2019.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISMON OF THE
x
CITY OF TAMARAC, FLORIDA:
Temp. Reso. # 13317
August 12, 2019
Page 3 of 12
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 the
Ordinance, Resolution No. R-96-160 (the "Initial Assessment Resolution', Resolution No. R-96-
175 (the "Final Assessment Resolution"), the Preliminary Rate Resolution, Article VIH, 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 Resolution, the Final Resolution,
Resolution No. 2008-107, Resolution No. R 2010-95, and the Preliminary Rate Resolution.
SECTION 4: REI1ViPOSTTION 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
Temp. Reso. # 13317
August 12, 2019
Page 4 of 12
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 and adopted in Section 7 of the Preliminary Rate Resolution is hereby approved.
(C) For the Fiscal Year beginning October 1, 2019, the estimated Fire Rescue Assessed
Cost to be assessed is $13,879,609. The Fire Rescue Asserts 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,
2019, are hereby established as follows:
Ra"vdW Pro"rty Use
CWftWiW
DweWmg Usum
R
$350
1Wa4tbWeKW Pr pwq
use
Bddiog
m footco�i
Tads�6ria1/
warebosc
:51,999
$541
$112
$926
2,000,-3,499
$1,082
$2Z3
$1,852
3-00-4,999
$1,8%
S389
$3,241
5,000 — 91999
$2,705
$556
$4,630
10,000—19,999
$5,410
$1,112
$9,260
20,000 — 29,999
$10,920
$2,223
S18,519
30,000 — 39,999
$16,230
$3,334
$27,779
40,000-49,999
$21,639
$4,445
$37,038
>_ 50,000
$27,049
$5,556
$46,297
Temp. Reso. # 13317
August 12, 2019
Page 5 of 12
(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 re -imposed on all parcels of Assessed Property
described in such Assessment Roll for the Fiscal Year beginning October 1, 2019.
(E) Annexed Parcels, as defined through incorporation of definitions into the
Preliminary Assessment Resolution, shall be exempt from the Fire Rescue Assessment to the
extent required by the Local Bill, and their Fire Rescue Assessment as determined through the
methodology described herein shall be calculated to comply with the exemption requirements of
the Local Bill for such Annexed Parcels.
(G) No Fire Rescue Assessment shall be imposed upon a parcel of Government
Property or 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 fiords, and shall not be paid for by proceeds or
fiords derived from the Fire Rescue Assessments.
(M The Fire Rescue Assessed Costs are solely for the provision of fire protection and
first response services. All Emergency Medical Services (EMS) Costs and EMS calls have been
excluded, which is consistent with the decision in City of North Lauderdale v. SMM Properties,
Inc., 825 So.2d 343 (Fla. 2002). As a result, no EMS is funded with proceeds of the Fire Rescue
Assessment
(1) 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
Temp. Reso. # 13317
August 12, 2019
Page 6 of 12
after adoption of this Annual Rate Resolution based upon the rates of assessment approved herein.
(J) Fire Rescue Assessments shall constitute alien 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.
(K) 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
Assessnumt Roll in substantially the form attached hereto as Appendix C.
SECTION 5: CONFIRMATION OF PRF.LM NARY RATE RESOLUTION. The
Preliminary hate Resolution, as may be amended, herein, is hereby confirmed.
SECTION 6: EFFECT OF ADOPTION OF RESOLUTION. The adoption of this
Annual Rate Resohtion 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: SEVERABILTTY. 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 affecting the
Temp. Reso. # 13317
August 12, 2019
Page 7 of 12
validity of the other provisions of this resolution.
SECTION 9: EFFECTIVE DATE. This Annual Rate Resolution shall take effect
immediately upon its passage and adoption.
PASSED AND ADOPTED BY THE CITY COMMISSION OF THE CITY OF TAMARAC,
FLORIDA THIS 13m DAY OF SEPTENMER, 2019.
CITY OF TAMARAC FLORIDA
;l
r
MIC LLE J. GO YOR
ATTEST:
PATRICIA .TEUFEL, CMC \
` CITY CLERK
RECORD OF COMMISSION VOTE:
MAYOR GOMEZ
DIST 1: COMM. BOLTON
DIST 2: COMM. GELIN
DIST 3: COMM. FISENIAN
DIST 4: VIM. PLACKO
I HEREBY CERTIFY THAT I HAVE
APPROVED THIS RESOLUTION
AS TO FORM:
�d, //,e,, ik Aq
SAMUELS.GO
CITY ATTORNEY-
Temp. Reso. # 13317
August 12, 2019
Page 8 of 12
APPENDIX A
AFFIDAVIT REGARDING NOTICE MAILED TO PROPERTY OWNERS
Temp. Reso. # 13317
August 12, 2019
Page 9 of 12
AFFIDAVIT OF MAILING
BEFORE ME, the undersigned authority, personally appeared Michael Cemech, who, after
being duly sworn, deposes and says:
1. I, Michael Cernech, as City Manager of the City of Tamarac, Florida ("City"),
pursuant to the authority and direction received from the City Commission, timely directed the
preparation of the Assessment Roll and the preparation and mailing of notices in accordance with
the Fire Rescue Assessment Ordinance in conformance with the Preliminary Rate Resolution
adopted by the City Commission on July 10, 2019 (the "Preliminary Rate Resolution"). The
Preliminary Rate Resolution directed and authorized notice by First Class Mail to all affected owners
pursuant to the Ordinance.
2. In accordance with the Ordinance, all necessary information for notification of the
Fire Rescue Assessment was provided to the Property Appraiser of Broward County to be included
as part of the notice of proposed property taxes under section 200.069, Florida Statutes, the truth-in-
millage notification. The information provided to the Property Appraiser to be included on the truth-
in-millage notification included the following: 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 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.
FURTHER AFFIANT SAYETH NOT.
Affiant 11
STATE OF FLORIDA
COUNTY OF BROWARD
The foregoing Affidavit of Mailing was sworn to and subscribed before me this 1.� day of
2019 by Michael Cemech, City Manager, and City of Tamarac, Florida_
He is personally known to me or has produced as identification and did take an oath.
Printed Name:
Notary Public, State of F orida
My Commission Expires: &J A 2c2 o
Commission No.:
1�RY P vuO Y Dp � ON
j0 ; .•.�, N�IDG.nI. ILiV1Y
MY COMMISSION # FF 957316
* * EXPIRES: Febmary 3, 2020
��'yan— BmmTin BudwNoYrySwU
Temp. Reso. # 13317
August 12, 2019
Page 10 of 12
APPENDIX B
PROOF OF PUBLICATION
SUN SENTINEL
Published Daily
Fort Lauderdale, Broward County, Flo
Boca Raton, Palm Beach County, Flor
Miami, Miami -Dade County, Florida
STATE OF FLORIDA
COUNTY OF BROWARD/PALM BEACH/MIAMI-DADE
Before the undersigned authority personally appe;
Mark Kuznitz who on oath says that he/she is a
authorized representative of the Classified Departs
of the Sun -Sentinel, daily newspaper publishec
BrowardlPalm Beach/Miami-Dade County, Florida,
the attached copy of advertisement, being, a NOT
OF PUBLIC HEARING in the matter of THE CITY
TAMARAC - FIRE RESCUE ASSESSMI
NOTICE appeared in the paper on AUGUST 18, 7
AD ID# 6377004 Affiant further says that the said 5
Sentinel is a newspaper published in ;
Broward/Palm Beach/ Miami -Dade County, Florida ;
that the said newspaper has heretofore b
continuously published in said Broward/P
Beach/Miami-Dade County, Florida, each day, and
entered as second class matter at the post office in F
Lauderdale, in said Broward County, Florida, fol
period of one year next preceding the first pubiicatior
the attached copy of advertisement; and affiant s;
that he/she has neither paid, nor promised, any pens
firm or corporation any discount, rebate, commission
refund for the purpose of securing this advertisem
for publication in said newspaper.
Mark Kuznitz, AM
Sworn to and subscribed before me on AUG 18. 2019
(Signature of Notary Public)
sir 1 no, ir. iL
0120
(Name of Notary typed, printed or stamped)
Personally Known X or Produced
Identification
Temp. Reso. # 13317
August 12, 2019
Page 11 of 12
APPENDIX C
FORM OF CERTIFICATE TO
NON -AD VALOREM ASSESSMENT ROLL
Temp. Reso. # 13317
August 12, 2019
Page 12 of 12
CERTIFICATE
TO
NON -AD VALOREM ASSESSMENT ROLL
I HEREBY CERTIFY that I am the Mayor of the City of Tamarac, or authorized agent of the
City of Tamarac, Florida (the "City"), and 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.
I FURTHER CERTIFY that, in accordance with the Uniform Assessment Collection Act, this
certificate and the herein described Non -Ad Valorem Assessment Roll will be delivered to the
Broward County Department of Finance and Administrative Services by September 15, 2019.
IN WITNESS WHEREOF, I have subscribed this certificate andd directed the same to be delivered
to the Broward County Department of Finance and Administrative Services and made part of the
above described Non -Ad Valorem Assessment Roll this t_ " day of , c,,A , 2019.
CITY OF TAMARAC, FLORIDA
By: 1,+
Title: o ` f'
[to be delivered to Broward County Departbment of
Finance and Adminrative Services on or before September 151