HomeMy WebLinkAbout2008 03 24 Public Hearings 503.2 Approval of Resolution 2008-13 Which Provides Initial Rate for the Fire Assessment Program
City of Winter Springs
032408_ COMM_503 .2_Fire_Assessments_Rate_Resolution
Page I of 4
COMMISSION AGENDA
ITEM 503.2
Consent
Informational
Public Hearine X
Reeular
March 24, 2008
Regular Meeting
MGR. {7/ /DEPT.
Authorization
REQUEST: City Manager requesting City Commission to approve Resolution 2008-13
which provides for initial rates for the Fire Assessment Program in the City of Winter
Springs
PURPOSE: This agenda item is needed for the City Commission to consider approval of
Resolution 2008-13 which provides for initial rates for the Fire Assessment Program in the City
of Winter Springs
CONSIDERATIONS:
At the March 10, 2008 Commission Meeting the Commission received an updated report on the
new fire assessment methodology being developed by Government Services Group and decided
to delay action on adoption of the Fire Assessment Enabling Ordinance until Government
Services Group further defined the rates under the new methodology.
Listed below are answers to the three most pertinent questions regarding the new (second)
methodology.
1. What is the difference between the first and second methodologies?
Simply stated, the two methodologies apportion the cost of fire services on the basis of the
following factors:
First Methodoloev Cost Apportionment
Second Methodoloev Cost Apportionment
First Response Protocol
nJa
Number of Calls per Building Class
nJa
Building Classes:
Mobile Homes-Flat Rate per Unit
Residential -Flat Rate per Unit
(Single Family and Multi Family)
Commercial - sq. footage per Building
Industrial - sq. footage per Building
Institutional - sq. footage per Building
nJa
Man Hours
Number of Calls per Building Class
Fire Flow per NFP A Hazard Class
Building Classes:
nJa
Single Family Residential-sq. footage per Building
Multi-Family Residential-sq. footage per Building
Commercial -sq. footage per Building
Industrial -sq. footage per Building
Institutional -sq. footage per Building
The second methodology is far more exacting in indentifying demand for fire services.
Therefore, it is fairer in allocating the cost.
City of Winter Springs
032408_ COMM_503.2_Fire_Assessments_Rate_Resolution
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2. What are the rates in the second methodology, and how do they compare with the first
methodology?
In the first methodology mobile home units had one flat rate regardless of mobile home size,
that being $94 per unit. All other single family units had a flat rate regardless of size, that
being $194 per unit. There is no separate mobile home rate in the second methodology
because the rates for all single family residential buildings are based upon building square
footage. As shown below in Table "A" the larger the mobile home the higher the rate. We
are continuing to explore the feasibility of having a mobile home rate that would be lower
than the single family rate.
In the new methodology there are 5 National Fire Protection Association (N.F.P.A.) Hazard
Classes of Buildings. Each hazard class is broken into 79 square footage tiers. A detailed
listing of rates by NFP A Class and square footage tiers are attached in Appendix A,
Schedules 1 through 5.
Since all residential buildings are contained in NFPA Hazard Class 7, we are presenting Class
7 rates in the following tables for your information.
TABLE "A"
MOBILE HOME
NFP A HAZARD CLASS "7"
Square Footage
Tier
Methodology
!
Methodology
~
Chanee
0-1,199
1,200 - 1,999
94
94
115
173
+ 26
+ 79
TABLE "B"
SINGLE FAMILY
NFP A HAZARD CLASS "7"
Square Footage
Tier
0-1,199
1,200 - 1,999
2,000 - 3,099
3,100 - 4,499
4,500 - 6,099
Methodology
!
194
194
194
194
194
Methodology
~
115
173
230
288
345
Chanee
-79
-21
+36
+94
+151
As shown in this table, residential rates in methodology 1 are the same for all single family.
Residential rates in methodology 2 increase with building size resulting in larger buildings paying
more.
City of Winter Springs
032408_ COMM_503 .2_Fire_Assessments_Rate_Resolution
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In the first methodology, each multi-family unit was assessed the same rate as all other single
family rates. In the second methodology multi-family rates are applied on the basis of the square
footage of separate buildings. Thus, the larger the building, the higher the rate.
Since multi-family buildings are often much larger than single family buildings we are presenting
examples of larger multi-family buildings.
TABLE "c"
MULTI-FAMILY
NFP A HAZARD CLASS "7"
Square Footage
Tier
Methodology
!
Methodology
~
0-1,199
1,200 - 1,999
2,000 - 3,099
3,100 - 4,499
4,500 - 6,099
194 per unit
194 per unit
194 per unit
194 per unit
194 per unit
218 per building
327 per building
436 per building
545 per building
654 per building
24,200 - 27,999
49,400 - 54,499
194 per unit
194 per unit
1,526 per building
2,180 per building
3. How many residents will receive net increases or decreases over their City tax reduction in
FY 08 and how does that compare to the first methodology?
The overall net increases and decrease are as follows:
Net
Chanl!e
Methodology
!
Methodology
~
Increase
Decrease
69%
31%
80%
20%
Fire assessments by their very nature will reduce the amount of subsidy going on between
classes of taxpayers due to the inherent nature of property taxes and the effects of Save Our
Homes which has dramatically increased the unfairness of our property tax system by creating
privileged classes of taxpayers subsidizes by unprivileged classes.
The question of whether the inherent unfairness of property taxes is acceptable public policy
for financing of the City's fire services is the question with which the Commission is faced.
FUNDING: Fire Assessment Revenue in the amount of $2,375,000 is included in the FY 08
budget to fund fire services.
RECOMMENDATION:
It is recommended that the Commission do the following:
1. Choose which rate methodology the Commission desires most appropriate.
Methodology 1 is simpler, and more fairly allocates the cost of fire services to
residential properties than property taxes.
City of Winter Springs
032408_ COMM_503.2_Fire_Assessments_Rate_Resolution
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Methodology 2 is more complex but more fairly apportions the cost of the fire
services to residential building types than methodology 1 because of its ability to
apply cost based on the size of residential buildings, thus larger buildings paying a
higher rate and smaller buildings paying less. It also more fairly allocates cost
among commercial, industrial and institutional building types due to the application
of N.F.P.A. hazard classes which allocates higher rates to buildings with higher
hazard ratings, and the application of sprinkler credits.
2. Approve the initial rate resolution for the chosen methodology.
NOTE: The rate resolution including rates for the second methodology will be delivered
Monday.
ATTACHMENTS:
Attachment "A" Appendix A - Rate Schedules
Attachment "Boo Initial Rate Resolution for the First Methodology.
COMMISSION ACTION:
APPENDIX A
Schedule 1 - Hazard Class 7 Rate Table
Schedule 2 - Hazard Class 6 Rate Table
Schedule 3 - Hazard Class 5 Rate Table
Schedule 4 - Hazard Class 4 Rate Table
Schedule 5 - Hazard Class 3 Rate Table
Fire Assessment Rate Structure
Hazard Class: 7
SCHEDULE 1
100 1,199 1.0 115 218 241 58 539
1,200 1,999 1.5 173 327 362 87 809
2,000 3,099 2.0 230 436 482 116 1,078
3,100 4,499 2.5 288 545 603 145 1,348
4,500 6,099 3.0 345 654 723 174 1,617
6,100 7,999 3.5 403 763 844 203 1,887
8,000 9,999 4.0 460 872 964 232 2,156
10,000 12,399 4.5 518 981 1,085 261 2,426
1 2,400 14,999 5.0 575 1,090 1,205 290 2,695
15,000 1 7,799 5.5 633 1,199 1,326 319 2,965
17,800 20,899 6.0 690 1,308 1 ,446 348 3,234
20,900 24,199 6.5 748 1,417 1,567 377 3,504
24,200 27,799 7.0 805 1,526 1,687 406 3,773
27,800 31 ,699 7.5 863 1,635 1,808 435 4,043
31,700 35,699 8.0 920 1,744 1,928 464 4,312
35,700 39,999 8.5 978 1,853 2,049 493 4,582
40,000 44,599 9.0 1,035 1,962 2,169 522 4,851
44,600 49,399 9.5 1,093 2,071 2,290 551 5,121
49,400 54,499 10.0 1,150 2,180 2,410 580 5,390
Page 1 of 5
Fire Assessment Rate Structure
Hazard Class: 7
SCHEDULE 1
54,500 59,799 10.5 1,208 2,289 2,531 609 5,660
59,800 65,399 11.0 1,265 2,398 2,651 638 5,929
65,400 71,199 11.5 1,323 2,507 2,772 667 6,199
71,200 77,199 12.0 1,380 2,616 2,892 696 6,468
77 ,200 83,499 12.5 1 ,438 2,725 3,013 725 6,738
83,500 89,999 13.0 1 ,495 2,834 3,133 754 7,007
90,000 96,799 13.5 1,553 2,943 3,254 783 7,277
96,800 103,899 14.0 1,610 3,052 3,374 812 7,546
103,900 111,199 14.5 1,668 3,161 3,495 841 7,816
111,200 118,699 15.0 1,725 3,270 3,615 870 8,085
118,700 126,499 15.5 1,783 3,379 3,736 899 8,355
126,500 134,499 16.0 1,840 3,488 3,856 928 8,624
134,500 142,799 16.5 1,898 3,597 3,977 957 8,894
142,800 151,299 17.0 1,955 3,706 4,097 986 9,163
151,300 159,999 17.5 2,013 3,815 4,218 1,015 9,433
160,000 169,099 18.0 2,070 3,924 4,338 1,044 9,702
169,100 178,299 18.5 2,128 4,033 4,459 1,073 9,972
178,300 187,799 19.0 2,185 4,142 4,579 1,102 10,241
187,800 197,599 19.5 2,243 4,251 4,700 1,131 10,511
Page 2 of 5
Fire Assessment Rate Structure
Hazard Class: 7
SCHEDULE 1
197,600 207,599 20.0 2,300 4,360 4,820 1,160 10,780
207,600 217,799 20.5 2,358 4,469 4,941 1,189 11,050
217,800 228,299 21.0 2,415 4,578 5,061 1,218 11,319
228,300 239,099 21.5 2,473 4,687 5,182 1,247 11,589
239,100 249,999 22.0 2,530 4,796 5,302 1,276 11,858
250,000 261,299 22.5 2,588 4,905 5,423 1,305 12,128
261,300 272,799 23.0 2,645 5,014 5,543 1,334 12,397
272,800 284,499 23.5 2,703 5,123 5,664 1,363 12,667
284,500 296,499 24.0 2,760 5,232 5,784 1,392 12,936
296,500 308,699 24.5 2,818 5,341 5,905 1,421 13,206
308,700 321,199 25.0 2,875 5,450 6,025 1 ,450 13,475
321,200 333,899 25.5 2,933 5,559 6,146 1 ,4 79 13,745
333,900 346,799 26.0 2,990 5,668 6,266 1,508 14,014
346,800 359,999 26.5 3,048 5,777 6,387 1,537 14,284
360,000 373,499 27.0 3,105 5,886 6,507 1,566 14,553
373,500 387,199 27.5 3,163 5,995 6,628 1,595 14,823
387,200 401,199 28.0 3,220 6,104 6,748 1,624 15,092
401,200 415,399 28.5 3,278 6,213 6,869 1,653 15,362
415,400 429,799 29.0 3,335 6,322 6,989 1,682 15,631
Page 3 of 5
Fire Assessment Rate Structure
Hazard Class: 7
SCHEDULE 1
429,800 444,499 29.5 3,393 6,431 7,110 1,711 15,901
444,500 459,399 30.0 3,450 6,540 7,230 1,740 16,170
459,400 474,599 30.5 3,508 6,649 7,351 1,769 16,440
474,600 489,999 31.0 3,565 6,758 7,471 1,798 16,709
490,000 505,699 31.5 3,623 6,867 7,592 1,827 16,979
505,700 521,699 32.0 3,680 6,976 7,712 1,856 17,248
521,700 537,799 32.5 3,738 7,085 7,833 1,885 17,518
537,800 554,199 33.0 3,795 7,194 7,953 1,914 17,787
554,200 570,899 33.5 3,853 7,303 8,074 1,943 18,057
570,900 587,799 34.0 3,910 7,412 8,194 1,972 18,326
587,800 604,999 34.5 3,968 7,521 8,315 2,001 18,596
605,000 622,399 35.0 4,025 7,630 8,435 2,030 18,865
622,400 639,999 35.5 4,083 7,739 8,556 2,059 19,135
640,000 657,999 36.0 4,140 7,848 8,676 2,088 1 9,404
658,000 676,099 36.5 4,198 7,957 8,797 2,117 19,674
676,100 694,499 37.0 4,255 8,066 8,917 2,146 19,943
694,500 713,099 37.5 4,313 8,175 9,038 2,175 20,213
713,100 731,999 38.0 4,370 8,284 9,158 2,204 20,482
732,000 751,199 38.5 4,428 8,393 9,279 2,233 20,752
Page 4 of 5
Fire Assessment Rate Structure
Hazard Class: 7
SCHEDULE 1
751,200
770,499
39.0
4,485
8,502
9,399
2,262
21,021
770,500
790,199
39.5
4,543
8,611
9,520
2,291
21,291
790,200
999,999,999
40.0
4,600
8,720
9,640
2,320
21 ,560
Page 5 of 5
Fire Assessment Rate Structure
Hazard Class: 6
SCHEDULE 2
100 899 1.0 n/a n/a 241 58 539
900 1,599 1.5 n/a n/a 362 87 809
1,600 2.499 2.0 n/a n/a 482 116 1,078
2,500 3.499 2.5 n/a n/a 603 145 1,348
3,500 4,799 3.0 n/a n/a 723 174 1,617
4,800 6,199 3.5 n/a n/a 844 203 1,887
6,200 7,799 4.0 n/a n/a 964 232 2,156
7,800 9,699 4.5 n/a n/a 1,085 261 2.426
9,700 11,699 5.0 n/a n/a 1,205 290 2,695
11 ,700 13,899 5.5 n/a n/a 1,326 319 2,965
13,900 16,299 6.0 n/a n/a 1 .446 348 3,234
16,300 18,899 6.5 n/a n/a 1,567 377 3,504
18,900 21,699 7.0 n/a n/a 1,687 406 3,773
21,700 24,699 7.5 n/a n/a 1,808 435 4,043
24,700 27,799 8.0 n/a n/a 1,928 464 4,312
27,800 31 , 1 99 8.5 n/a n/a 2,049 493 4,582
31 ,200 34,699 9.0 n/a n/a 2,169 522 4,851
34,700 38.499 9.5 n/a n/a 2,290 551 5,121
38,500 42,399 10.0 n/a n/a 2.410 580 5,390
Page 1 of 5
Fire Assessment Rate Structure
Hazard Class: 6
SCHEDULE 2
42,400 46,599 10.5 n/a n/a 2,531 609 5,660
46,600 50,899 11.0 n/a n/a 2,651 638 5,929
50,900 55,399 11.5 n/a n/a 2,772 667 6,199
55,400 60,099 12.0 n/a n/a 2,892 696 6,468
60,100 64,999 12.5 n/a n/a 3,013 725 6,738
65,000 70,099 13.0 n/a n/a 3,133 754 7,007
70,100 75,399 13.5 n/a n/a 3,254 783 7,277
75,400 80,899 14.0 n/a n/a 3,374 812 7,546
80,900 86,599 14.5 n/a n/a 3,495 841 7,816
86,600 92,399 15.0 n/a n/a 3,615 870 8,085
92,400 98,499 15.5 n/a n/a 3,736 899 8,355
98,500 104,699 16.0 n/a n/a 3,856 928 8,624
104,700 111 , 199 16.5 n/a n/a 3,977 957 8,894
111,200 117,799 17.0 n/a n/a 4,097 986 9,163
117,800 124,599 17.5 n/a n/a 4,218 1,015 9,433
124,600 131,599 18.0 n/a n/a 4,338 1,044 9,702
131,600 138,799 18.5 n/a n/a 4,459 1,073 9,972
138,800 146,199 19.0 n/a n/a 4,579 1,102 10,241
146,200 153,799 19.5 n/a n/a 4,700 1,131 10,511
Page 2 of 5
Fire Assessment Rate Structure
Hazard Class: 6
SCHEDULE 2
153,800 161,599 20.0 n/a n/a 4,820 1,160 10,780
161,600 169,599 20.5 n/a n/a 4,941 1,189 11,050
169,600 177,799 21.0 n/a n/a 5,061 1,218 11,319
177,800 186,099 21.5 n/a n/a 5,182 1,247 11,589
186,100 194,699 22.0 n/a n/a 5,302 1,276 11,858
194,700 203,399 22.5 n/a n/a 5,423 1,305 12,128
203,400 212,399 23.0 n/a n/a 5,543 1,334 12,397
212,400 221 ,499 23.5 n/a n/a 5,664 1,363 12,667
221,500 230,799 24.0 n/a n/a 5,784 1,392 12,936
230,800 240,299 24.5 n/a n/a 5,905 1,421 13,206
240,300 249,999 25.0 n/a n/a 6,025 1 ,450 13,475
250,000 259,899 25.5 n/a n/a 6,146 1 ,4 79 13,745
259,900 269,999 26.0 n/a n/a 6,266 1,508 14,014
270,000 280,299 26.5 n/a n/a 6,387 1,537 14,284
280,300 290,799 27.0 n/a n/a 6,507 1,566 14,553
290,800 301 ,499 27.5 n/a n/a 6,628 1,595 14,823
301,500 312,299 28.0 n/a n/a 6,748 1,624 15,092
312,300 323,399 28.5 n/a n/a 6,869 1,653 15,362
323,400 334,599 29.0 n/a n/a 6,989 1,682 15,631
Page 3 of 5
Fire Assessment Rate Structure
Hazard Class: 6
SCHEDULE 2
334,600 346,099 29.5 n/a n/a 7,110 1,711 15,901
346,100 357,699 30.0 n/a n/a 7,230 1,740 16,170
357,700 369,499 30.5 n/a n/a 7,351 1,769 16,440
369,500 381,499 31.0 n/a n/a 7,471 1,798 16,709
381,500 393,699 31.5 n/a n/a 7,592 1,827 16,979
393,700 406,099 32.0 n/a n/a 7,712 1,856 17,248
406,100 418,699 32.5 n/a n/a 7,833 1,885 17,518
418,700 431 ,499 33.0 n/a n/a 7,953 1,914 17,787
431,500 444,499 33.5 n/a n/a 8,074 1,943 18,057
444,500 457,699 34.0 n/a n/a 8,194 1,972 18,326
457,700 470,999 34.5 n/a n/a 8,315 2,001 18,596
471,000 484,599 35.0 n/a n/a 8,435 2,030 18,865
484,600 498,299 35.5 n/a n/a 8,556 2,059 19,135
498,300 512,299 36.0 n/a n/a 8,676 2,088 1 9,404
512,300 526,399 36.5 n/a n/a 8,797 2,117 19,674
526,400 540,699 37.0 n/a n/a 8,917 2,146 19,943
540,700 555,199 37.5 n/a n/a 9,038 2,175 20,213
555,200 569,899 38.0 n/a n/a 9,158 2,204 20,482
569,900 584,799 38.5 n/a n/a 9,279 2,233 20,752
Page 4 of 5
Fire Assessment Rate Structure
Hazard Class: 6
SCHEDULE 2
584,800
599,899
39.0
n/a
n/a
9,399
2,262
21,021
599,900
615,199
39.5
n/a
n/a
9,520
2,291
21,291
615,200
999,999,999
40.0
n/a
n/a
9,640
2,320
21,560
Page 5 of 5
Fire Assessment Rate Structure
Hazard Class: 5
SCHEDULE 3
100 699 1.0 n/a n/a 241 58 539
700 1,199 1.5 n/a n/a 362 87 809
1,200 1,799 2.0 n/a n/a 482 116 1,078
1,800 2,499 2.5 n/a n/a 603 145 1,348
2,500 3,499 3.0 n/a n/a 723 174 1,617
3,500 4,499 3.5 n/a n/a 844 203 1,887
4,500 5,699 4.0 n/a n/a 964 232 2,156
5,700 6,999 4.5 n/a n/a 1,085 261 2,426
7,000 8,499 5.0 n/a n/a 1,205 290 2,695
8,500 9,999 5.5 n/a n/a 1,326 319 2,965
10,000 11 ,799 6.0 n/a n/a 1 ,446 348 3,234
11,800 13,699 6.5 n/a n/a 1,567 377 3,504
13,700 15,699 7.0 n/a n/a 1,687 406 3,773
15,700 17,799 7.5 n/a n/a 1,808 435 4,043
17,800 20,099 8.0 n/a n/a 1,928 464 4,312
20,100 22,499 8.5 n/a n/a 2,049 493 4,582
22,500 25,099 9.0 n/a n/a 2,169 522 4,851
25,100 27,799 9.5 n/a n/a 2,290 551 5,121
27,800 30,699 10.0 n/a n/a 2,410 580 5,390
Page 1 of 5
Fire Assessment Rate Structure
Hazard Class: 5
SCHEDULE 3
30,700 33,699 10.5 nfa nfa 2,531 609 5,660
33,700 36,799 11.0 nfa nfa 2,651 638 5,929
36,800 39,999 11.5 nfa nfa 2,772 667 6,199
40,000 43,499 12.0 nfa nfa 2,892 696 6,468
43,500 46,999 12.5 nfa nfa 3,013 725 6,738
47,000 50,699 13.0 nfa nfa 3,133 754 7,007
50,700 54,499 13.5 nfa nfa 3,254 783 7,277
54,500 58,499 14.0 nfa nfa 3,374 812 7,546
58,500 62,499 14.5 nfa nfa 3,495 841 7,816
62,500 66,799 15.0 nfa nfa 3,615 870 8,085
66,800 71,199 15.5 nfa nfa 3,736 899 8,355
71,200 75,699 16.0 nfa nfa 3,856 928 8,624
75,700 80,299 16.5 nfa nfa 3,977 957 8,894
80,300 85,099 17.0 nfa nfa 4,097 986 9,163
85,100 89,999 17.5 nfa nfa 4,218 1,015 9,433
90,000 95,099 18.0 nfa nfa 4,338 1,044 9,702
95,100 100,299 18.5 nfa nfa 4,459 1,073 9,972
100,300 105,699 19.0 nfa nfa 4,579 1,102 10,241
105,700 111 ,199 19.5 nfa nfa 4,700 1,131 10,511
Page 2 of 5
Fire Assessment Rate Structure
Hazard Class: 5
SCHEDULE 3
111,200 116,799 20.0 n/a n/a 4,820 1,160 10,780
116,800 122,499 20.5 n/a n/a 4,941 1,189 11,050
122,500 128,499 21.0 n/a n/a 5,061 1,218 11,319
128,500 134,499 21.5 n/a n/a 5,182 1,247 11,589
134,500 140,699 22.0 n/a n/a 5,302 1,276 11,858
140,700 146,999 22.5 n/a n/a 5,423 1,305 12,128
147,000 153,499 23.0 n/a n/a 5,543 1,334 12,397
153,500 159,999 23.5 n/a n/a 5,664 1,363 12,667
160,000 166,799 24.0 n/a n/a 5,784 1,392 12,936
166,800 173,699 24.5 n/a n/a 5,905 1,421 13,206
173,700 180,699 25.0 n/a n/a 6,025 1 ,450 13,475
180,700 187,799 25.5 n/a n/a 6,146 1 ,4 79 13,745
187,800 195,099 26.0 n/a n/a 6,266 1,508 14,014
195,100 202,499 26.5 n/a n/a 6,387 1,537 14,284
202,500 210,099 27.0 n/a n/a 6,507 1,566 14,553
210,100 217,799 27.5 n/a n/a 6,628 1,595 14,823
217,800 225,699 28.0 n/a n/a 6,748 1,624 15,092
225,700 233,699 28.5 n/a n/a 6,869 1,653 15,362
233,700 241,799 29.0 n/a n/a 6,989 1,682 15,631
Page 3 of 5
Fire Assessment Rate Structure
Hazard Class: 5
SCHEDULE 3
241,800 249,999 29.5 n/a n/a 7,110 1,711 15,901
250,000 258,499 30.0 n/a n/a 7,230 1,740 16,170
258,500 266,999 30.5 n/a n/a 7,351 1,769 16,440
267,000 275,699 31.0 n/a n/a 7,471 1,798 16,709
275,700 284,499 31.5 n/a n/a 7,592 1,827 16,979
284,500 293,499 32.0 n/a n/a 7,712 1,856 17,248
293,500 302,499 32.5 n/a n/a 7,833 1,885 17,518
302,500 311,799 33.0 n/a n/a 7,953 1,914 17,787
311,800 321,199 33.5 n/a n/a 8,074 1,943 18,057
321,200 330,699 34.0 n/a n/a 8,194 1,972 18,326
330,700 340,299 34.5 n/a n/a 8,315 2,001 18,596
340,300 350,099 35.0 n/a n/a 8,435 2,030 18,865
350,100 359,999 35.5 n/a n/a 8,556 2,059 19,135
360,000 370,099 36.0 n/a n/a 8,676 2,088 1 9,404
370,100 380,299 36.5 n/a n/a 8,797 2,117 19,674
380,300 390,699 37.0 n/a n/a 8,917 2,146 19,943
390,700 401 , 1 99 37.5 n/a n/a 9,038 2,175 20,213
401,200 411 ,799 38.0 n/a n/a 9,158 2,204 20,482
411,800 422,499 38.5 n/a n/a 9,279 2,233 20,752
Page 4 of 5
Fire Assessment Rate Structure
Hazard Class: 5
SCHEDULE 3
422,500
433,499
39.0
n/a
n/a
9,399
2,262
21,021
433,500
444,499
39.5
n/a
n/a
9,520
2,291
21,291
444,500
999,999,999
40.0
n/a
n/a
9,640
2,320
21,560
Page 5 of 5
Fire Assessment Rate Structure
Hazard Class: 4
SCHEDULE 4
100 499 1.0 n/a n/a 241 58 539
500 899 1.5 n/a n/a 362 87 809
900 1,399 2.0 n/a n/a 482 116 1,078
1 ,400 1,899 2.5 n/a n/a 603 145 1,348
1,900 2,599 3.0 n/a n/a 723 174 1,617
2,600 3,399 3.5 n/a n/a 844 203 1,887
3,400 4,299 4.0 n/a n/a 964 232 2,156
4,300 5,299 4.5 n/a n/a 1,085 261 2,426
5,300 6,399 5.0 n/a n/a 1,205 290 2,695
6,400 7,599 5.5 n/a n/a 1,326 319 2,965
7,600 8,899 6.0 n/a n/a 1 ,446 348 3,234
8,900 10,299 6.5 n/a n/a 1,567 377 3,504
10,300 11,899 7.0 n/a n/a 1,687 406 3,773
11 ,900 13,499 7.5 n/a n/a 1,808 435 4,043
13,500 15,199 8.0 n/a n/a 1,928 464 4,312
15,200 17,099 8.5 n/a n/a 2,049 493 4,582
1 7,1 00 18,999 9.0 n/a n/a 2,169 522 4,851
19,000 21,099 9.5 n/a n/a 2,290 551 5,121
21 ,1 00 23,199 10.0 n/a n/a 2,410 580 5,390
Page 1 of 5
Fire Assessment Rate Structure
Hazard Class: 4
SCHEDULE 4
23,200 25,499 10.5 n/a n/a 2,531 609 5,660
25,500 27,799 11.0 n/a n/a 2,651 638 5,929
27,800 30,299 11.5 n/a n/a 2,772 667 6,199
30,300 32,899 12.0 n/a n/a 2,892 696 6,468
32,900 35,499 12.5 n/a n/a 3,013 725 6,738
35,500 38,299 13.0 n/a n/a 3,133 754 7,007
38,300 41 , 1 99 13.5 n/a n/a 3,254 783 7,277
41,200 44,199 14.0 n/a n/a 3,374 812 7,546
44,200 47,299 14.5 n/a n/a 3,495 841 7,816
47,300 50,499 15.0 n/a n/a 3,615 870 8,085
50,500 53,799 15.5 n/a n/a 3,736 899 8,355
53,800 57,199 16.0 n/a n/a 3,856 928 8,624
57,200 60,799 16.5 n/a n/a 3,977 957 8,894
60,800 64,399 17.0 n/a n/a 4,097 986 9,163
64,400 68,099 17.5 n/a n/a 4,218 1,015 9,433
68,100 71,899 18.0 n/a n/a 4,338 1,044 9,702
71,900 75,899 18.5 n/a n/a 4,459 1,073 9,972
75,900 79,899 19.0 n/a n/a 4,579 1,102 10,241
79,900 84,099 19.5 n/a n/a 4,700 1,131 10,511
Page 2 of 5
Fire Assessment Rate Structure
Hazard Class: 4
SCHEDULE 4
84,100 88,299 20.0 n/a n/a 4,820 1,160 10,780
88,300 92,699 20.5 n/a n/a 4,941 1,189 11,050
92,700 97,099 21.0 n/a n/a 5,061 1,218 11,319
97,100 101,699 21.5 n/a n/a 5,182 1,247 11,589
101,700 106,399 22.0 n/a n/a 5,302 1,276 11,858
106,400 111 , 1 99 22.5 n/a n/a 5,423 1,305 12,128
111,200 115,999 23.0 n/a n/a 5,543 1,334 12,397
116,000 120,999 23.5 n/a n/a 5,664 1,363 12,667
121,000 126,099 24.0 n/a n/a 5,784 1,392 12,936
126,100 131,299 24.5 n/a n/a 5,905 1,421 13,206
131,300 136,599 25.0 n/a n/a 6,025 1 ,450 13,475
136,600 141,999 25.5 n/a n/a 6,146 1 ,4 79 13,745
142,000 147,499 26.0 n/a n/a 6,266 1,508 14,014
147,500 153,199 26.5 n/a n/a 6,387 1,537 14,284
153,200 158,899 27.0 n/a n/a 6,507 1,566 14,553
158,900 164,699 27.5 n/a n/a 6,628 1,595 14,823
164,700 170,699 28.0 n/a n/a 6,748 1,624 15,092
170,700 176,699 28.5 n/a n/a 6,869 1,653 15,362
176,700 182,799 29.0 n/a n/a 6,989 1,682 15,631
Page 3 of 5
Fire Assessment Rate Structure
Hazard Class: 4
SCHEDULE 4
182,800 189,099 29.5 n/a n/a 7,110 1,711 15,901
189, 1 00 195,399 30.0 n/a n/a 7,230 1,740 16,170
195,400 201,899 30.5 n/a n/a 7,351 1,769 16,440
201,900 208,499 31.0 n/a n/a 7,471 1,798 16,709
208,500 215,099 31.5 n/a n/a 7,592 1,827 16,979
215,100 221,899 32.0 n/a n/a 7,712 1,856 17,248
221,,900 228,799 32.5 n/a n/a 7,833 1,885 17,518
228,800 235,799 33.0 n/a n/a 7,953 1,914 17,787
235,800 242,899 33.5 n/a n/a 8,074 1,943 18,057
242,900 249,999 34.0 n/a n/a 8,194 1,972 18,326
250,000 257,299 34.5 n/a n/a 8,315 2,001 18,596
257,300 264,799 35.0 n/a n/a 8,435 2,030 18,865
264,800 272,299 35.5 n/a n/a 8,556 2,059 19,135
272,300 279,899 36.0 n/a n/a 8,676 2,088 1 9,404
279,900 287,599 36.5 n/a n/a 8,797 2,117 19,674
287,600 295,399 37.0 n/a n/a 8,917 2,146 19,943
295,400 303,299 37.5 n/a n/a 9,038 2,175 20,213
303,300 311,399 38.0 n/a n/a 9,158 2,204 20,482
311,400 319,499 38.5 n/a n/a 9,279 2,233 20,752
Page 4 of 5
Fire Assessment Rate Structure
Hazard Class: 4
SCHEDULE 4
319,500
327,799
39.0
n/a
n/a
9,399
2,262
21,021
327,800
336,099
39.5
n/a
n/a
9,520
2,291
21,291
336,100
999,999,999
40.0
n/a
n/a
9,640
2,320
21,560
Page 5 of 5
Fire Assessment Rate Structure
Hazard Class: 3
SCHEDULE 5
100 399 1.0 n/a n/a 241 58 539
400 799 1.5 n/a n/a 362 87 809
800 1,199 2.0 n/a n/a 482 116 1,078
1,200 1,599 2.5 n/a n/a 603 145 1,348
1,600 2,199 3.0 n/a n/a 723 174 1,617
2,200 2,899 3.5 n/a n/a 844 203 1,887
2,900 3,599 4.0 n/a n/a 964 232 2,156
3,600 4,499 4.5 n/a n/a 1,085 261 2,426
4,500 5,399 5.0 n/a n/a 1,205 290 2,695
5,400 6,399 5.5 n/a n/a 1,326 319 2,965
6,400 7,599 6.0 n/a n/a 1 ,446 348 3,234
7,600 8,799 6.5 n/a n/a 1,567 377 3,504
8,800 9,999 7.0 n/a n/a 1,687 406 3,773
10,000 11,399 7.5 n/a n/a 1,808 435 4,043
11 ,400 12,899 8.0 n/a n/a 1,928 464 4,312
12,900 14,399 8.5 n/a n/a 2,049 493 4,582
14,400 16,099 9.0 n/a n/a 2,169 522 4,851
16,100 17,799 9.5 n/a n/a 2,290 551 5,121
17,800 19,599 10.0 n/a n/a 2,410 580 5,390
Page 1 of 5
Fire Assessment Rate Structure
Hazard Class: 3
SCHEDULE 5
19,600 21,599 10.5 n/a n/a 2,531 609 5,660
21,600 23,599 11.0 n/a n/a 2,651 638 5,929
23,600 25,599 11.5 n/a n/a 2,772 667 6,199
25,600 27,799 12.0 n/a n/a 2,892 696 6,468
27,800 30,099 12.5 n/a n/a 3,013 725 6,738
30,100 32,399 13.0 n/a n/a 3,133 754 7,007
32,400 34,899 13.5 n/a n/a 3,254 783 7,277
34,900 37,399 14.0 n/a n/a 3,374 812 7,546
37,400 39,999 14.5 n/a n/a 3,495 841 7,816
40,000 42,799 15.0 n/a n/a 3,615 870 8,085
42,800 45,599 15.5 n/a n/a 3,736 899 8,355
45,600 48,399 16.0 n/a n/a 3,856 928 8,624
48,400 51,399 16.5 n/a n/a 3,977 957 8,894
51,400 54,499 17.0 n/a n/a 4,097 986 9,163
54,500 57,599 17.5 n/a n/a 4,218 1,015 9,433
57,600 60,899 18.0 n/a n/a 4,338 1,044 9,702
60,900 64,199 18.5 n/a n/a 4,459 1,073 9,972
64,200 67,599 19.0 n/a n/a 4,579 1,102 10,241
67,600 71,199 19.5 n/a n/a 4,700 1,131 10,511
Page 2 of 5
Fire Assessment Rate Structure
Hazard Class: 3
SCHEDULE 5
71,200 74,799 20.0 n/a n/a 4,820 1,160 10,780
74,800 78,399 20.5 n/a n/a 4,941 1,189 11,050
78,400 82,199 21.0 n/a n/a 5,061 1,218 11,319
82,200 86,099 21.5 n/a n/a 5,182 1,247 11 ,589
86,100 89,999 22.0 n/a n/a 5,302 1,276 11,858
90,000 94,099 22.5 n/a n/a 5,423 1,305 12,128
94,100 98,199 23.0 n/a n/a 5,543 1,334 12,397
98,200 102,399 23.5 n/a n/a 5,664 1,363 12,667
102,400 106,799 24.0 n/a n/a 5,784 1,392 12,936
106,800 111 , 199 24.5 n/a n/a 5,905 1,421 13,206
111 ,200 115,599 25.0 n/a n/a 6,025 1 ,450 13,4 75
115,600 120,199 25.5 n/a n/a 6,146 1 ,4 79 13,745
120,200 124,899 26.0 n/a n/a 6,266 1,508 14,014
124,900 129,599 26.5 n/a n/a 6,387 1,537 14,284
129,600 134,499 27.0 n/a n/a 6,507 1,566 14,553
134,500 139,399 27.5 n/a n/a 6,628 1,595 14,823
139,400 144,399 28.0 n/a n/a 6,748 1,624 15,092
144,400 149,599 28.5 n/a n/a 6,869 1,653 15,362
149,600 154,799 29.0 n/a n/a 6,989 1,682 15,631
Page 3 of 5
Fire Assessment Rate Structure
Hazard Class: 3
SCHEDULE 5
154,800 159,999 29.5 n/a n/a 7,110 1,711 15,901
160,000 165,399 30.0 n/a n/a 7,230 1,740 16,170
165,400 170,899 30.5 n/a n/a 7,351 1,769 16,440
170,900 176,399 31.0 n/a n/a 7,471 1,798 16,709
176,400 182,099 31.5 n/a n/a 7,592 1,827 16,979
182,100 187,799 32.0 n/a n/a 7,712 1,856 17,248
187,800 193,599 32.5 n/a n/a 7,833 1,885 17,518
193,600 199,599 33.0 n/a n/a 7,953 1,914 17,787
199,600 205,599 33.5 n/a n/a 8,074 1,943 18,057
205,600 211,599 34.0 n/a n/a 8,194 1,972 18,326
211,600 217,799 34.5 n/a n/a 8,315 2,001 18,596
217,800 224,099 35.0 n/a n/a 8,435 2,030 18,865
224,100 230,399 35.5 n/a n/a 8,556 2,059 19,135
230,400 236,899 36.0 n/a n/a 8,676 2,088 1 9,404
236,900 243,399 36.5 n/a n/a 8,797 2,117 19,674
243,400 249,999 37.0 n/a n/a 8,917 2,146 19,943
250,000 256,799 37.5 n/a n/a 9,038 2,175 20,213
256,800 263,599 38.0 n/a n/a 9,158 2,204 20,482
263,600 270,399 38.5 n/a n/a 9,279 2,233 20,752
Page 4 of 5
Fire Assessment Rate Structure
Hazard Class: 3
SCHEDULE 5
270,400
277,399
39.0
n/a
n/a
9,399
2,262
21,021
277 ,400
284,499
39.5
n/a
n/a
9,520
2,291
21,291
284,500
999,999,999
40.0
n/a
n/a
9,640
2,320
21 ,560
Page 5 of 5
CITY OF WINTER SPRINGS, FLORIDA
INITIAL ASSESSMENT RESOLUTION
SECTION 1.
SECTION 2.
SECTION 3.
SECTION 4.
SECTION 5.
SECTION 6.
SECTION 7.
SECTION 8.
SECTION 9.
SECTION 10.
SECTION 11.
SECTION 12.
SECTION 13.
SECTION 14.
SECTION 15.
SECTION 16.
SECTION 17.
APPENDIX A:
APPENDIX B:
APPENDIX C:
APPENDIX 0:
APPENDIX E:
APPENDIX F:
APPENDIX G:
APPENDIX H:
APPENDIX I:
TABLE OF CONTENTS
PaQe
AUTHORITY. .................................................................................... 1
PURPOSE AND DEFINITIONS. ....................................................... 1
PROVISION AND FUNDING OF FIRE RESCUE SERVICES. ......... 8
IMPOSITION AND COMPUTATION OF FIRE
RESCUE ASSESSMENTS. .............................................................. 8
LEGISLATIVE DETERMINATIONS OF SPECIAL
BENEFIT AND FAIR APPORTIONMENT......................................... 8
COST APPORTIONMENT METHODOLOGY. ............................... 14
PARCEL APPORTIONMENT METHODOLOGY. ........................... 15
DETERMINATION OF FIRE RESCUE ASSESSED
COSTS; ESTABLISHMENT OF INITIAL FIRE
RESCUE ASSESSMENTS. .................. ...... .................. ......... ......... 15
ASSESSMENT ROLL..................................................................... 16
PROCEDURE FOR HARDSHIP ASSISTANCE ............................. 17
METHOD OF COLLECTION. .........................................................21
INSTALLMENT PAYMENT PROGRAM ......................................... 21
AUTHORIZATION OF PUBLIC HEARING. .................................... 22
NOTICE BY PUBLICATION. .......................................................... 22
NOTICE BY MAIL. .......................................................................... 22
APPLICATION OF ASSESSMENT PROCEEDS. .......................... 22
EFFECTIVE DATE. ........................................................................ 23
FIRE RESCUE INCIDENT REPORT TYPE OF
SITUATION FOUND CODES...................................................... ..A-1
FIXED PROPERTY USE CODES ................................................B-1
IMPROVEMENT CODES............................................................. C-1
DOR CODES................................................................................ 0-1
ESTIMATED FIRE RESCUE ASSESSMENT
RATE SCH ED U LE........ ... ...... .... ..... ... . .... ...... ... ......... ... ......... ... ...... E-1
PARCEL APPORTIONMENT METHODOLOGy........................... F-1
2008 FEDERAL POVERTY LEVEL GUIDELINES
AND HARDSHIP ASSISTANCE LEVELS .................................... G-1
FORM OF NOTICE TO BE PUBLISHED...................................... H-1
FORM OF NOTICE TO BE MAILED............................................... 1-1
RESOLUTION NO. 2008-13
A RESOLUTION OF THE CITY OF WINTER SPRINGS,
FLORIDA, RELATING TO THE PROVISION OF FIRE
RESCUE SERVICES, FACILITIES AND PROGRAMS IN
THE CITY OF WINTER SPRINGS, FLORIDA;
DESCRIBING THE METHOD OF ASSESSING FIRE
RESCUE ASSESSED COSTS AGAINST ASSESSED
PROPERTY LOCATED WITHIN THE CITY OF WINTER
SPRINGS; DIRECTING THE PREPARATION OF AN
ASSESSMENT ROLL; PROVIDING FOR A HARDSHIP
ASSISTANCE PROGRAM; PROVIDING FOR AN
INSTALLMENT PAYMENT PROGRAM; AUTHORIZING A
PUBLIC HEARING AND DIRECTING THE PROVISION OF
NOTICE THEREOF; AND PROVIDING AN EFFECTIVE
DATE.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE
CITY OF WINTER SPRINGS, FLORIDA:
SECTION 1. AUTHORITY. This resolution is adopted pursuant to the provisions
of Ordinance No. 2008-01, 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 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 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
1
determined not to be accurately reflected on the Tax Roll, that area determined by the
City.
"Code Descriptions" mean the descriptions listed in the Fixed Property Use
Codes and the Improvement Codes.
"Commercial Property" means those Tax Parcels with a Code Description
designated as "Commercial" in the Improvement Codes specified in Appendix C.
"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 the Fire
Rescue 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,
attached hereto as Appendix D.
"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
2
lots or spaces are offered for rent or lease for the placement of mobile homes, or the
like for residential purposes.
"Emergency Medical Services" means those services recorded in Incident
Reports that assign a "type of situation found code" of 300, 311, 321, 322, 323, and
324. The "type of situation found codes" are attached hereto as Appendix A.
"Emergency Medical Services Cost" means the amount, other than first
response medical rescue services, determined by the City Commission to be associated
with Emergency Medical Services.
"Estimated Fire Rescue Assessment Rate Schedule" means that rate
schedule attached hereto as Appendix E 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.
"Fire Rescue Assessed Cost" means
(1) the amount determined by the City Commission to be assessed In any
Fiscal Year to fund all or any portion of the cost of the provision of fire rescue services,
facilities, or programs which provide a special benefit to Assessed Property, and shall
include, but not be limited to, the following components: (A) the cost of physical
construction, reconstruction or completion of any required facility or improvement; (B)
the costs incurred in any required acquisition or purchase; (C) the cost of all labor,
materials, machinery, and equipment; (0) the cost of fuel, parts, supplies, maintenance,
repairs, and utilities; (E) the cost of computer services, data processing, and
3
communications; (F) the cost of all lands and interest therein, leases, property rights,
easements, and franchises of any nature whatsoever; (8) the cost of any indemnity or
surety bonds and premiums for insurance; (H) the cost of salaries, volunteer pay,
workers' compensation insurance, or other employment benefits; (I) the cost of
uniforms, training, travel, and per diem; (J) the cost of construction plans and
specifications, surveys and estimates of costs; (K) the cost of engineering, financial,
legal, and other professional services; (L) the costs of compliance with any contracts or
agreements entered into by the City to provide fire rescue services; (M) all costs
associated with the structure, implementation, collection, and enforcement of the Fire
Rescue Assessments, including any service charges of the Tax Collector, or Property
Appraiser and amounts necessary to off-set discounts received for early payment of
Fire Rescue Assessments pursuant to the Uniform Assessment Collection Act or for
early payment of Fire Rescue Assessments collected pursuant to Section 3.02 of the
Ordinance; (N) all other costs and expenses necessary or incidental to the acquisition,
provision, or construction of fire rescue services, facilities, or programs, and such other
expenses as may be necessary or incidental to any related financing authorized by the
City Commission by subsequent resolution; (0) a reasonable amount for contingency
and anticipated delinquencies and uncollectible Fire Rescue Assessments; and (P)
reimbursement to the City or any other Person for any moneys advanced for any costs
incurred by the City or such Person in connection with any of the foregoing components
of Fire Rescue Assessed Cost.
4
(2) In the event the City also imposes an impact fee upon new growth or
development for fire rescue related capital improvements, the Fire Rescue Assessed
Cost shall not include costs attributable to capital improvements necessitated by new
growth or development that will be paid by such impact fees.
(3) In no event shall the Fire Rescue Assessed Cost include any amount
attributable to the Emergency Medical Services Cost.
"Fire Rescue Incident Reports" means those Incident Reports that do not
record Emergency Medical Services.
"Fixed Property Use Codes" mean the property use codes used by FFIRS as
specified in Appendix B attached hereto and incorporated herein by reference.
"FFIRS" means the Florida Fire Incident Reporting System maintained by the
Florida State Fire Marshal.
"Gross Income" shall mean all income from whatever source derived, including,
but not limited to, the following items, whether actually owned by or received by, or not
received by, but available to, any person or couple: earned income, income from
investments, gains derived from dealings in property, interest, rents, royalties,
dividends, annuities, income from retirement plans, pensions, trusts, estates and
inheritances, and direct and indirect gifts. Gross Income specifically does not include
payments made for the medical care of the individual, return or principal on the sale of a
home, social security benefits, or public assistance payments payable to the person or
assigned to an organization designated specifically for the support or benefit of that
person.
5
"Improvement Codes" mean the building use codes assigned by the Property
Appraiser to Tax Parcels within the City as specified in Appendix C attached hereto and
incorporated herein by reference or assigned by the City to Tax Parcels within the City
after field verification of the Building Uses.
"Incident Report" means an individual report filed with the Florida State Fire
Marshal under FFI RS.
"lndustriallWarehouse Property" means those Tax Parcels with a Code
Description designated as "Industrial/Warehouse" in the Improvement Codes specified
in Appendix C.
"Institutional Property" means those Tax Parcels with a Code Description
designated as "Institutional" in the Improvement Codes specified in Appendix C.
"Mixed Use Property" means a Tax Parcel that contains Buildings whose use
descriptions are capable of assignment under a Code Description in the Improvement
Codes in more than one Property Use Category.
"Mobile Home EDU" means the standard unit used to determine the parcel
apportionment for each parcel of Mobile Home Park Property.
"Mobile Home Park Property" means (1) a place set aside and offered by a
person, for either direct or indirect remuneration of the owner, lessor, or operator of
such place, for the parking, accommodation, or rental of five or more mobile homes; and
(2) licensed by the Department of Health of the State of Florida, or its successor in
function as a "mobile home park" under Chapter 513, Florida Statutes, as may be
amended from time-to-time.
6
"Non-Residential Property" means, collectively, Commercial Property,
Institutional Property, and Industrial/Warehouse Property.
"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.
"Permanent Residence" shall mean the place where a person has his true,
fixed and permanent home and principal establishment to which, whenever absent, he
has an intention of returning. A person may have only one Permanent Residence at a
time.
"Property Use Categories" mean, collectively, all categories of Residential
Property and all categories of Non-Residential Property.
"Residential Property" means those Tax Parcels with a Code Description
designated as "Residential" in the Improvement Codes specified in Appendix C,
including Mobile Home Park Property.
"State Database" means the incident data specific to the City derived from the
FFIRS 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.
7
SECTION 3. PROVISION AND FUNDING OF FIRE RESCUE SERVICES.
(A) Upon the imposition of a Fire Rescue Assessment 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 legally available City revenues other than
Fire Rescue Assessment proceeds.
(8) 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
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 and based upon that certain report entitled Winter
8
Springs Fire Rescue Assessment Program, December 2007, prepared by Government
Services Group, Inc., which is hereby incorporated herein by reference.
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 Codes 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.
(C) The data available in the Improvement Codes is more useful and accurate
to determine Building Area than relying exclusively upon the data maintained in the
DOR Code alone 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, (2) the Improvement Codes represent records maintained by the Property
Appraiser with the most information relative to Building Area regardless of property use,
9
and (3) the City conducted field work to ascertain Building use when sufficient
information was not available relative to Building Area.
cost apportionment
(D) It is fair and reasonable and consistent with the decision from the Florida
Supreme Court in the case of City of North Lauderdale v. SMM Properties, Inc., 825 So.
2d 343 (Fla. 2002), to exclude from the Fire Rescue Assessed Cost amounts
determined to constitute the Emergency Medical Services Cost.
(E) Apportioning the Fire Rescue Assessed Cost among classifications of
improved property based upon historical demand for fire rescue services, but not
Emergency Medical Services, is fair and reasonable and proportional to the special
benefit received.
(F) The Fire Rescue 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 exist sufficient Fire Rescue Incident Reports that document
the historical demand for fire rescue services from Assessed Property within the
Property Use Categories. The Demand Percentage that has been determined for each
Property Use Category by an examination of such Fire Rescue Incident Reports is
consistent with the experience of the City. Therefore, the use of Demand Percentages
that were determined by an examination of Fire Rescue Incident Reports is a fair and
10
reasonable method to apportion the Fire Rescue Assessed Costs among the Property
Use Categories.
(G) 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 is statistically
insignificant.
(H) 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 Fire Rescue Incident Reports
documenting historical fire services provided to vacant property were thus omitted from
the Demand Percentage calculation.
(I) The level of services required to meet anticipated demand for fire rescue
services and the corresponding annual fire rescue budget required to fund fire rescue
services provided to non-specific property uses would be required notwithstanding the
occurrence of any incidents from such non-specific property uses. Therefore, it is fair
and reasonable to omit from the Demand Percentage calculation the Fire Rescue
Incident Reports documenting fire rescue services provided to non-specific property
uses.
11
residential parcel apportionment
(J) 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.
(K) The potential demand for fire rescue services is partially driven by the total
amount of Residential Property within the City since the Fire Department must be
prepared to protect all Residential Property even in the absence of a consistent number
of Incident Reports assigned to such property. Therefore, it is fair and reasonable to
utilize a combined Demand Percentage for Residential Property and Mobile Home Park
Property and to account for a potentially smaller assessment burden from Mobile Home
Park Property by assigning a lesser Mobile Home EDU to such properties.
(L) Apportioning the Fire Rescue Assessed Costs for fire rescue services
attributable to Residential Property on a per Dwelling Unit or per Mobile Home EDU
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
(M) The separation of Non-Residential Property Buildings by actual square
footage is fair and reasonable for the purpose of Parcel Apportionment because the
demand for Fire Rescue Service is determined and measured by the actual square
footage of structures and improvements within benefited parcels.
(N) Institutional Property whose use is wholly or partially exempt from ad
valorem taxation under Florida law provide facilities and uses to the ownership,
12
occupants, membership as well as the public in general that otherwise might be
requested or required to be provided by the City and such property uses serve a
legitimate public purpose and provide a public benefit. Therefore, it is fair and
reasonable not to impose Fire Rescue Assessments upon the portion of Buildings
located on such parcels of Institutional Property whose Building use is exempt from ad
valorem taxation under Florida law. Accordingly, pursuant to Section 2.14 of the
Ordinance, no Fire Rescue Assessment shall be imposed upon Buildings located on a
parcel of Institutional Property whose Building use is wholly exempt from ad valorem
taxation under Florida law. Further, no Fire Rescue Assessment shall be imposed upon
the portion of Buildings located on a parcel of Institutional Property whose Building use
is partially exempt from ad valorem taxation under Florida law. Only the portion of such
Buildings that are subject to ad valorem taxation under Florida law shall be subject to
the Fire Rescue Assessment.
(0) Government Property provides facilities and uses to the community, local
constituents and the public in general that serves a legitimate public purpose and
provides a public benefit. Therefore it is fair and reasonable not to impose Fire Rescue
Assessments upon such parcels of Government Property pursuant to Section 2.14 of
the Ordinance.
(P) It is hereby found, determined and declared pursuant to Section 2.14 of
the Ordinance that a program offering hardship assistance to City residents living below
or close to poverty level and are at risk of losing title to their homes as a result of the
imposition of the Fire Rescue Assessment herein due to inability to pay the Fire Rescue
13
Assessments when due would relieve the public from the demand and costs associated
with such displaced families. Further, it is hereby determined that the allocation of
funds for the establishment of a hardship assistance program as authorized herein
constitutes a valid public purpose.
SECTION 6. COST APPORTIONMENT METHODOLOGY.
(A) Utilizing data from the Seminole County dispatch records and the Fire
Rescue Incident Reports related to the type of calls and physical location of each call,
the City assigned fire rescue incidents located within the City, to Property Use
Categories. Any duplicate responses were removed.
(B) Based upon such assignment of Fire Rescue Incident Reports to Property
Use Categories, the number of Fire Rescue Incident Reports filed within a sampling
period was determined for each Property Use Category. A Demand Percentage was
then determined for each Property Use Category by calculating the percentage that Fire
Rescue Incident Reports allocated to each Property Use Category bear to the total
number of Fire Rescue Incident Reports documented for all Property Use Categories
within the sampling period.
(C) Appendix C contains a designation of Code Descriptions by Property Use
Category with the Improvement Codes. Such correlation between Code Descriptions by
Property Use Category on the Fire Rescue Incident Reports and the Improvement
Codes is necessary to allocate the historical demand for fire rescue services as
reflected by the Fire Rescue Incident Reports for Tax Parcels on the Tax Roll within the
Property Use Categories.
14
(D) 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 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 allocated to each Property Use Category under the Cost
Apportionment shall be consistent with the Parcel Apportionment methodology
described and determined in Appendix F, which Parcel Apportionment methodology is
hereby approved, adopted, and incorporated into this Initial Assessment Resolution by
reference.
(8) It is hereby acknowledged that the Parcel Apportionment methodology
described and determined in Appendix F 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
benefitted parcels pursuant to the Cost Apportionment and the Parcel Apportionment for
the Fiscal Year that began October 1, 2007, is the amount determined in the Estimated
Fire Rescue Assessment Rate Schedule, which is attached hereto as Appendix E and
incorporated herein by reference. The approval of the Estimated Fire Rescue
15
Assessment Rate Schedule by the adoption of this Initial Assessment Resolution
determines the amount of the Fire Rescue Assessed Cost. The remainder of such
Fiscal Year budget for fire rescue services, facilities, and programs shall be funded from
legally available City revenue other than Fire Rescue Assessment proceeds.
(8) The estimated Fire Rescue Assessments specified in the Estimated Fire
Rescue Assessment Rate Schedule are hereby established to fund the specified Fire
Rescue Assessed Costs determined to be assessed in the Fiscal Year that began
October 1, 2007. No portion of such Fire Rescue Assessed Cost is attributable to
impact fee revenue that funds capital improvements necessitated by new growth or
development. Further, no portion of such Fire Rescue Assessed Costs are attributable
to the Emergency Medical Services Cost.
(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 that
began October 1, 2007, 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 that began October 1, 2007, 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.
16
(8) 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 Assessment Roll shall be
maintained on file in the office of the City Manager 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.
(C) 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.
PROCEDURE FOR HARDSHIP ASSISTANCE.
(A) It is hereby ascertained, determined and declared that it is in the best
interest of the citizens of the City to assist low income residential property owners with
the financial burden created by the imposition of the Fire Rescue Assessment herein.
Accordingly there is hereby created a Hardship Assistance Program to assist residential
property owners who meet the eligibility criteria specified herein.
17
(B) To qualify for Hardship Assistance:
(1) The applicant must be the owner of the Residential property and
shall be entitled to a homestead exemption pursuant to the requirements of Chapter
196, Florida Statutes.
(2) The accumulated Gross Income of all lawful occupants of the
property shall be less than or equal to 175% of the 2008 Federal Government Poverty
Level Guidelines established by the United States Department of Health and Human
Services, as adjusted for family size, attached hereto as Appendix G.
(3) The applicant shall have the present intent to maintain the
Residential Property as his Permanent Residence throughout the remainder of the
Fiscal Year for which the assessment is imposed.
(C) Prior to April 30, 2008, the applicant shall file with the City Manager an
application under oath demonstrating entitlement to Hardship Assistance as provided
herein. Such application shall include the following:
(1) The name and address of all Owners of the Residential Property;
(2) The address and legal description for the Residential Property;
(3) The name of all occupants of the Residential Property, including all
dependents giving their names, addresses, ages, relationships and employment;
(4) Proof of the cumulative Gross Income of all occupants of the
Residential Property;
18
(5) An affidavit executed by the Owners indicating that they are entitled
to the Hardship Assistance and that they have the present intent to maintain such
Residential Property as their Permanent Residence for the remainder of the Fiscal Year;
(6) The applicant shall furnish such other information relating to the
application as may be reasonably requested.
(0) The City Manager, with the assistance of other members of the
administrative staff of the City, shall, within fifteen (15) days after the filing of such
application, review the application and such other supporting data that may be filed
therewith and make such further investigation as may be reasonably required in order to
determine if the applicant is qualified for Hardship Assistance pursuant to this Section.
(E) The City Manager shall furnish his written decision to such applicant by
United States mail, postage prepaid, addressed to the applicant at the address stated
on the application on or before the expiration of twenty (20) days following the filing of
the application determining if the applicant is or is not qualified for Hardship Assistance
pursuant to this Section.
(F) If the City Manager shall determine that such person is qualified pursuant
to this Section, assistance shall be based upon a sliding scale as provided in Appendix
G, with the highest levels of assistance granted to owners whose total family income
and assets, as adjusted for family size, are the lowest.
(G) The City shall pay the portion of the Fire Rescue Assessment at the
assistance levels provided in Appendix G approved for each qualified applicant on their
behalf from funds budgeted for that purpose. Any shortfall in the expected Fire Rescue
19
Assessment proceeds due to any hardship assistance provided herein 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. In the
event a court of competent jurisdiction determines any assistance provided by the City
Commission is improper or otherwise adversely affects the validity of the Fire Rescue
Assessment imposed for any Fiscal Year, the sole and exclusive remedy shall be the
imposition of a Fire Rescue Assessment upon each affected Tax Parcel in the amount
of the Fire Rescue Assessment that would have been otherwise imposed save for such
assistance afforded to such Tax Parcel by the City Commission.
(H) If the City Manager should determine that the applicant is not qualified for
hardship assistance pursuant to this Section, the City Manager shall inform the
applicant in writing, of the applicant's right to file a written appeal to the City
Commission within fifteen (15) days after receipt of notice of such adverse ruling.
(I) If the applicant shall fail to file a notice of appeal with the City Commission
within fifteen (15) days, or in the event the applicant shall appeal and the decision of the
City Manager shall be upheld by the City Commission, such decision, in either case,
shall be final and thereupon, the Fire Rescue Assessment shall be collected or enforced
in accordance with the Ordinance and this Resolution. If the City Commission shall
reverse the decision of the City Manager, the City shall pay the approved portion of the
Fire Rescue Assessment for and on behalf of such applicant from funds budgeted for
that purpose.
20
SECTION 11.
METHOD OF COLLECTION.
(A) It is hereby declared that pursuant to Section 3.01 of the Ordinance that
the Fire Rescue Assessments shall be collected and enforced pursuant to Section 3.02
of the Ordinance and not the Uniform Assessment Collection Act for Fiscal Year that
began on October 1, 2007.
(8) The City Manager shall mail bills, under Section 3.02(A) of the Ordinance,
no later than March 17, 2008.
(C) The Fire Rescue Assessment shall be due and payable as of April 30,
2008. Payment in full of the Fire Rescue Assessment attributable to any Tax Parcel
prior to April 30, 2008 shall be entitled to a four percent (4%) early payment discount.
SECTION 12. INSTALLMENT PAYMENT PROGRAM.
(A) In order to provide payment flexibility to City residents for the initial year of
the Fire Rescue Assessment, the City hereby creates an installment payment program
to allow applicants to make four monthly payments on the Fire Rescue Assessment
applicable to any Tax Parcel.
(8) Applications for the installment payment program and the initial installment
payment equal to twenty five percent (25%) of the Fire Rescue Assessment attributable
to the Tax Parcel must be submitted to the City prior to April 30, 2008. The remaining
payments each in the amount of twenty five percent (25%) of the Fire Rescue
Assessment attributable to the Tax Parcel shall be due on May 30, June 30 and July 30,
2008.
21
(C) Applicants participating in the installment payment program will not be
eligible for the four percent (4%) early payment discount established pursuant to
Section 11 (C).
SECTION 13. AUTHORIZATION OF PUBLIC HEARING. There is hereby
established a public hearing to be held at 6:30 p.m. on March 10, 2008, in Commission
Chambers, City Hall, 1126 East S. R. 434, Winter Springs, 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.
SECTION 14. NOTICE BY PUBLICATION. The City Manager shall
publish a notice of the public hearing authorized by Section 13 hereof in the manner and
time provided in Section 2.04 of the Ordinance. The notice shall be published no later
than February 18, 2008 in substantially the form attached hereto as Appendix H.
SECTION 15. 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
I. Such notices shall be mailed no later than February 18, 2008.
SECTION 16. APPLICATION OF ASSESSMENT PROCEEDS. The
revenue derived from the City's Fire Rescue Assessments will be utilized for the
provision of fire rescue services, facilities, and programs, as reflected by the Fire
Rescue Assessed Cost. In the event there is any fund balance remaining at the end of
22
the Fiscal Year, such balance shall be carried forward and used only to fund fire rescue
services, facilities, and programs.
SECTION 17.
EFFECTIVE DATE. This Initial Assessment Resolution shall
take effect immediately upon its passage and adoption.
PASSED AND ADOPTED this 11th day of February, 2008.
CITY OF WINTER SPRINGS, FLORIDA
(SEAL)
By:
Mayor
ATTEST:
City Clerk
APPROVED AS TO FORM AND CONTENT:
City Attorney
23
APPENDIX A
FIRE RESCUE INCIDENT REPORT TYPE
OF SITUATION FOUND CODES
APPENDIX A
FIRE RESCUE INCIDENT REPORT
TYPE OF SITUATION FOUND CODES
Code Description Type
100 Fire, Other Non-EMS
111 Building Fire Non-EMS
113 Cooking fire, confined to a container Non-EMS
116 Fuel burner/boiler malfunction, fire confined Non-EMS
130 Mobile property (vehicle) fire, other Non-EMS
131 Passenger vehicle fire Non-EMS
132 Road freight or transport vehicle fire Non-EMS
140 Natural vegetation fire Non-EMS
141 Forest, woods or wildland fire Non-EMS
142 Brush, or brush and grass mixture fire Non-EMS
143 Grass fire Non-EMS
150 Outside rubbish fire, other Non-EMS
151 Outside rubbish, trash or waste fire Non-EMS
154 Dumpster or other outside trash receptacle fire Non-EMS
161 Outside storage fire Non-EMS
162 Outside equipment fire Non-EMS
223 Air or gas rupture of pressure or process vessel Non-EMS
210 Overpressure rupture from steam, other Non-EMS
300 Rescue, EMS call, other EMS
311 Medical assist, assist EMS crew EMS
321 EMS call, excluding vehicle accident with injury EMS
322 Vehicle accident with injuries EMS
323 Motor vehicle/pedestrian accident (MV ped) EMS
324 Motor Vehicle Accident, No Injuries EMS
331 Lock-in (if lock out, use 511) Non-EMS
350 Extrication, rescue, other Non-EMS
400 Hazardous condition, other Non-EMS
410 Flammable gas or liquid condition, other Non-EMS
411 Gasoline or other flammable liquid spill Non-EMS
412 Gas leak Non-EMS
413 Oil or other combustible liquid spill Non-EMS
422 Chemical spill or leak Non-EMS
424 Carbon monoxide incident Non-EMS
440 Electrical wiring/equipment problem, other Non-EMS
444 Power line down Non-EMS
A-1
Code Description Type
445 Arcing, shorted electrical equipment Non-EMS
463 Vehicle accident, general cleanup Non-EMS
480 Attempted burning, illegal action, other Non-EMS
500 Service call, other Non-EMS
510 Person in distress, other Non-EMS
511 Lock-out Non-EMS
520 Water problem, other Non-EMS
522 Water or steam leak Non-EMS
531 Smoke or odor removal Non-EMS
550 Public service assistance, other Non-EMS
551 Assist police or other governmental agency Non-EMS
552 Police matter Non-EMS
553 Public service Non-EMS
554 Assist invalid Non-EMS
561 Unauthorized burning Non-EMS
600 Good intent call, other Non-EMS
611 Dispatched & canceled en route Non-EMS
622 No incident found upon arrival Non-EMS
631 Authorized controlled burning Non-EMS
650 Steam, other gas mistaken for smoke, other Non-EMS
651 Smoke scare, odor of smoke Non-EMS
652 Steam, vapor, fog or dust thought to be smoke Non-EMS
653 Barbecue, tar kettle Non-EMS
671 Hazmat release investigation wino hazmat Non-EMS
700 False alarm or false call, other Non-EMS
710 Malicious, mischievous false call, other Non-EMS
721 Bomb scare - no bomb Non-EMS
730 System malfunction Non-EMS
731 Sprinkler activation due to malfunction Non-EMS
732 Extinguishing system activation due to malfunction Non-EMS
733 Smoke detector activation due to malfunction Non-EMS
735 Alarm system sounded due to malfunction Non-EMS
740 Unintentional transmission of alarm, other Non-EMS
741 Sprinkler activation, no fire - unintentional Non-EMS
743 Smoke detector activation, no fire - unintentional Non-EMS
744 Detector activation, no fire - unintentional Non-EMS
745 Alarm system sounded, no fire - unintentional Non-EMS
814 Lightening strike (no fire) Non-EMS
900 Special type of incident, other, Dumpster fire Non-EMS
A-2
APPENDIX B
FIXED PROPERTY USE CODES
APPENDIX 8
FIXED PROPERTY USE CODES
Fixed Property Use Description Category Assigned
000 FIXED PROP USE UNDETERMINED NON-SPECIFIC
100 UNKNOWN OTHER NON-SPECIFIC
110 FIXED USE RECREATION, OTHER COMMERCIAL
116 SWIMMING FACILITY COMMERCIAL
120 VARIABLE USE AMUSEMENT/RECREATION COMMERCIAL
123 ARENA/STADIUM COMMERCIAL
124 PLAYGROUND COMMERCIAL
130 PLACES OF WORSHIP, CHURCH, FUNERAL INSTITUTIONAL
PARLOR
131 CHURCH/CHAPEL INSTITUTIONAL
140 CLUBS, OTHER COMMERCIAL
142 CLUB HOUSE COMMERCIAL
150 PUBLIC, GOVT, OTHER INSTITUTIONAL
161 RESTAURANT COMMERCIAL
213 ELEMENTARY SCHOOL INSTITUTIONAL
215 HIGH SCHOOL/JR HIGH/MIDDLE SCHOOL INSTITUTIONAL
254 DAY CARE-IN COMMERCIAL PROPERTY COMMERCIAL
300 HEAlTHCARE/DETENTION OTHER INSTITUTIONAL
322 ALCOHOL/SUBSTANCE ABUSE RECOVERY INSTITUTIONAL
CENTER
342 DOCTOR/DENTIST/SURGEONS OFFICE COMMERCIAL
363 REFORMATORY, JUVENilE DETENTION CENTER INSTITUTIONAL
365 POLICE STATION INSTITUTIONAL
400 RESIDENTIAL OTHER RESIDENTIAL
419 ONE- AND TWO-FAMilY DWELLING RESIDENTIAL
429 MULTI-FAMILY DWELLINGS RESIDENTIAL
439 ROOMING, BOARDING, RESIDENTIAL HOTELS RESIDENTIAL
459 RESIDENTIAL BOARD AND CARE INSTITUTIONAL
500 MERCANTilE PROPERTIES OTHER COMMERCIAL
511 CONVENIENCE STORE COMMERCIAL
519 FOOD, BEVERAGE SALES, GROCERY STORE COMMERCIAL
549 SPECIALTY SHOPS COMMERCIAL
557 BARBER, BEAUTY SHOP, PERSONAL SERVICES COMMERCIAL
569 PROFESSIONAL SUPPLIES COMMERCIAL
571 SERVICE STATION COMMERCIAL
B-1
Fixed Property Use Description Category Assigned
579 MOTOR VEHICLE, BOAT COMMERCIAL
SALES/SERVICE/REPAIRS
580 GENERAL ITEM STORES, OTHER COMMERCIAL
581 DEPARTMENT STORE COMMERCIAL
592 BANK W/FIRST STORY BANKING FACILITY COMMERCIAL
596 POST OFFICE OR MAILING FORMS INSTITUTIONAL
599 BUSINESS OFFICES COMMERCIAL
700 MANUFACTURING PROPERTY, PROCESSING INDUSTRIALIWAREHOUSE
807 OUTSIDE MATERIAL STORAGE AREA I NDUSTRIALIWAREHOUSE
808 SHED NON-SPECIFIC
880 VEHICLE STORAGE; OTHER INDUSTRIALIWAREHOUSE
882 GENERAL VEHICLE PARKING GARAGE I NDUSTRIALIWAREHOUSE
888 FIRE STATIONS INSTITUTIONAL
900 OUTSIDE, SPECIAL PROPERTIES; OTHER NON-SPECIFIC
926 OUTBUILDING, EXCLUDING GARAGE NON-SPECIFIC
931 OPEN LAND, FIELD VACANT
936 VACANT LOT VACANT
938 GRADED AND CARED FOR PLOTS OF LAND AGRICULTURAL
960 STREET,OTHER NON-SPECIFIC
961 DIVIDED HIGHWAY, HIGHWAY NON-SPECIFIC
962 PAVED PUBLIC STREET, RESIDENTIAL NON-SPECIFIC
963 PAVED PRIVATE STREET, COMMERCIAL NON-SPECIFIC
965 UNCOVERED PARKING AREA NON-SPECIFIC
981 CONSTRUCTION SITE NON-SPECIFIC
983 PIPELINE, POWER LINE RIGHT OF WAY NON-SPECIFIC
NNN NONE NON-SPECIFIC
UUU UNDETERMINED NON-SPECIFIC
B-2
APPENDIX C
IMPROVEMENT CODES
APPENDIX C
IMPROVEMENT CODES
Code Description Category
01 SINGLE FAMILY RESIDENTIAL
02 MULTI FAMILY < 10 UNITS RESIDENTIAL
03 BARNS/SHEDS NOT USED / FIELDWORK
04 CONDOS RESIDENTIAL
0600 MULTI FAMILY LESS THAN 10 RESIDENTIAL
0900 MULTI FAMILY 10 OR MORE RESIDENTIAL
1100 STORES - RETAIL COMMERCIAL
1302 DISCOUNT STORE COMMERCIAL
1400 SUPERMARKET COMMERCIAL
1600 SHOPPING CENTER - LOCAL COMMERCIAL
1700 OFFICE - ONE STORY COMMERCIAL
1800 OFFICE - MULTI STORY COMMERCIAL
1900 PROFESSIONAL BUILDINGS COMMERCIAL
2100 RESTAURANTS COMMERCIAL
2200 FAST FOOD COMMERCIAL
2300 FINANCIAL INSTITUTIONS COMMERCIAL
2500 SERVICE SHOP COMMERCIAL
2600 SERVICE STATION COMMERCIAL
2700 AUTO/MARINA/BUS TERMINAL/SHOWROOM COMMERCIAL
2800 PARKING GARAGE/OPF COMMERCIAL
3400 BOWLING ALLEYS/SKATING RINKS COMMERCIAL
3800 CLUBHOUSE COMMERCIAL
4100 LIGHT MFG. PRE-ENG. BUILDING INDUSTRIALIWAREHOUSE
4800 DISTRIBUTION WAREHOUSE INDUSTRIALIWAREHOUSE
4900 STORAGE WAREHOUSE INDUSTRIALIWAREHOUSE
7100 CHURCHES INSTITUTIONAL
7200 COLLEGES/SCHOOLS PRIVATE INSTITUTIONAL
7201 DAY CARE COMMERCIAL
7600 MORTUARY INSTITUTIONAL
7700 CLUBS/LODGES/HALLS INSTITUTIONAL
8200 FOREST - PARKS INSTITUTIONAL
8300 SCHOOLS PUBLIC INSTITUTIONAL
8600 COUNTY BUILDINGS INSTITUTIONAL
C-1
Code Description Category
8800 FEDERAL BUILDINGS INSTITUTIONAL
8900 CITY BUilDINGS INSTITUTIONAL
8901 CITY BUilDINGS/CONVERTED RESIDENTIAL INSTITUTIONAL
9100 PUBLIC SERVICE OFFICE INSTITUTIONAL
C-2
APPENDIX D
DOR CODES
APPENDIX 0
DOR CODES
DOR Description Category
00 VACANT RESIDENTIAL NOT USED
01 SINGLE FAMILY IMPROVED RESIDENTIAL
02 MOBILE HOME RESIDENTIAL
03 MULTI FAMILY +10 UNITS RESIDENTIAL
04 CONDOMINIUM RESIDENTIAL
05 CO-OPS RESIDENTIAL
06 RETIREMENT HOMES/NONEMPTY INSTITUTIONAL
07 MISC RESIDENTIAL RESIDENTIAL
08 MULTI FAMILY 2-9 UNITS RESIDENTIAL
10 VACANT COMMERCIAL NOT USED
11 STORES 1 STORY COMMERCIAL
12 MIXED USE STORE/OFFICE COMMERCIAL
13 DEPARTMENT STORES COMMERCIAL
14 SUPERMARKETS COMMERCIAL
15 REGIONAL SHOPPING CTRS COMMERCIAL
16 COMMUNITY SHOPPING CTR COMMERCIAL
17 OFFICE NON-PROF 1 STORY COMMERCIAL
18 OFFICE NON-PROF 2+ STORY COMMERCIAL
19 PROFESSIONAL SERVICES COMMERCIAL
20 AIR/MARINE/BUS TERMINALS COMMERCIAL
21 REST AU RANTS/CAFETERIAS COMMERCIAL
22 DRIVE-IN RESTAURANT COMMERCIAL
23 BANK/S & L/MORTGAGE/CREDIT COMMERCIAL
24 INSURANCE COMPANY OFFICE COMMERCIAL
25 REPAIRS SVC TV/LAUNDRIES COMMERCIAL
26 SERVICE STATIONS COMMERCIAL
27 AUTO SALES/SERVICE/RENTAL COMMERCIAL
28 MOBILE HOME PARKS/PK LOTS RESIDENTIAL
29 WHOLESALE/PRODUCE OUTLETS COMMERCIAL
30 FLORIST/GREENHOUSE COMMERCIAL
31 OPEN STADIUMS COMMERCIAL
32 THEATER/AUDITORIUM (ENCL) COMMERCIAL
33 NIGHTCLUB/BAR/LOUNGE COMMERCIAL
34 BOWLING/SKATING/POOL HALL COMMERCIAL
35 TOURIST ATTRACTION COMMERCIAL
0-1
DOR Description CateClorv
36 CAMPS COMMERCIAL
37 RACE TRACK; HORSE/DOG/AUTO COMMERCIAL
38 GOLF COURSE/DRIVING RANGE COMMERCIAL
39 HOTELS/MOTELS COMMERCIAL
40 VACANT INDUSTRIAL NOT USED
41 L T MFG/SM MACH SHOP/PRINT COMMERCIAL
42 HEAVY IND/EQUIP MFG/MACH COMMERCIAL
43 LUMBER YARD/SAWMILL COMMERCIAL
44 PACK PLANT (FRUIT/MEAT) COMMERCIAL
45 CANNERI ES/DI STI LLERI ES COMMERCIAL
46 FOOD PROCESSING/BAKERIES COMMERCIAL
47 CEMENT PLANTS COMMERCIAL
48 WAREHOUSING COMMERCIAL
49 OPEN STORAGE COMMERCIAL
50 IMPROVED AGRICULTURAL RESIDENTIAL
51 VEGETABLE CROPS NOT USED
52 BI-ANNUAL ROW CROPS NOT USED
53 ROW CROPS NOT USED
54 TIMBERLAND SITE 90+ NOT USED
55 TIMBERLAND SITE 80-89 NOT USED
56 TIMBERLAND SITE 70-79 NOT USED
57 TIMBERLAND SITE 60-69 NOT USED
58 TIMBERLAND SITE 50-59 NOT USED
59 TIMBERLAND NOT CLASSIFIED NOT USED
60 IMPROVED PASTURE LAND NOT USED
61 SEMI-IMPROVED LAND NOT USED
62 NATIVE LAND NOT USED
63 WASTE LAND NOT USED
64 GRAZING LAND CLASS V NOT USED
65 GRAZING LAND CLASS VI NOT USED
66 CITRUS NOT USED
67 POUL TRY/BEES/FISH/RABBIT NOT USED
68 DAIRY, HOG & CATTLE FEED NOT USED
69 ORNAMENTALS, MISC AG NOT USED
70 VACANT INSTITUTIONAL NOT USED
71 CHURCHES INSTITUTIONAL
72 PRIVATE SCHOOLS & COLLEGE INSTITUTIONAL
73 PRIVATE OWNED HOSPITALS INSTITUTIONAL
74 HOMES FOR THE AGED INSTITUTIONAL
75 ORPHANAGES INSTITUTIONAL
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DOR Description Category
76 MORTUARIES/CEMETERIES INSTITUTIONAL
77 CLUBS, lODGES, UNION HAllS INSTITUTIONAL
78 SANITARIUMS, CONVAlES, REST INSTITUTIONAL
79 CUl TURAl ORG, FACILITIES INSTITUTIONAL
80 UNDEFINED NOT USED
81 MILITARY INSTITUTIONAL
GOVT
82 FOREST/PARKS/RECREATIONAL NOT USED
83 PUBLIC COUNTY SCHOOLS INSTITUTIONAL
84 COllEGES INSTITUTIONAL
85 HOSPITALS INSTITUTIONAL
86 COUNTY INSTITUTIONAL
87 STATE INSTITUTIONAL
88 FEDERAL INSTITUTIONAL
89 MUNICIPAL NOT PARKS INSTITUTIONAL
90 lEASEHOLD GOVT OWNED INSTITUTIONAL
91 UTILITIES, GAS/ElEC/TElEP COMMERCIAL
92 MINING, PETROLEUM, GAS COMMERCIAL
93 SUBSURFACE RIGHTS NOT USED
94 RIGHT-OF-WAY NOT USED
95 RIVERS & lAKES, SUBMERGED NOT USED
96 SEWAGE DISP, BORROW PITS NOT USED
97 OUTDOOR REC OR PARK NOT USED
98 CENTRAll Y ASSESSED NOT USED
99 ACREAGE NON AGRICULTURAL NOT USED
D-3
APPENDIX E
ESTIMATED FIRE RESCUE ASSESSMENT RATE SCHEDULE
APPENDIX E
ESTIMATED FIRE RESCUE ASSESSMENT RATE SCHEDULE
SECTION E-1. DETERMINATION OF FIRE RESCUE ASSESSED COSTS.
The estimated Fire Rescue Assessed Cost to be assessed for the Fiscal Year that
began October 1,2007, is $2,900,000.00.
SECTION E-2. ESTIMATED FIRE RESCUE ASSESSMENTS.
(A) The estimated Fire Rescue Assessments to be assessed and apportioned
among benefitted parcels pursuant to the Cost Apportionment and Parcel
Apportionment to generate the estimated Fire Rescue Assessed Cost for the Fiscal
Year that began October 1, 2007, are hereby established as follows for the purpose of
this Initial Assessment Resolution:
Residential Property
Use Categories
Residential
Mobile Home
Non-Residential Property
Use Categories
Commercial
IndustrialNJarehouse
Institutional
Rate Per Dwelling Unit
$194 00
$94.00
Rate Per Square Foot
$0.35
$0.04
$013
(B) No Fire Assessment shall be imposed upon a parcel of Government
Property or upon the portion of a Building located on a parcel of Institutional Property
whose Building use is wholly or partially exempt from ad valorem taxation under Florida
law.
(C) Any shortfall in the expected Fire Assessment proceeds due to any
reduction or exemption from payment of the Fire Assessments required by law or
authorized by the City Commission shall be supplemented by any legally available
E-1
funds, or combination of such funds, and shall not be paid for by proceeds or funds
derived from the Fire Assessments. It is the legislative determination of the City
Commission that in the event a court of competent jurisdiction determines any
exemption or reduction by the City Commission improper or otherwise adversely affects
the validity of the Fire Assessment imposed for this Fiscal Year, the sole and exclusive
remedy shall be the imposition of a Fire Assessment upon each affected Tax Parcel in
the amount of the Fire Assessment that would have been otherwise imposed save and
except for such reduction or exemption afforded to such Tax Parcel by the City
Commission.
E-2
APPENDIX F
PARCEL APPORTIONMENT METHODOLOGY
APPENDIX F
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 F-1. RESIDENTIAL PROPERTY.
A. The Fire Rescue Assessment for each Tax Parcel of Residential Property
shall be computed by multiplying the Demand Percentage attributable to the Residential
Property Use Category by the Fire Rescue Assessed Costs, dividing such product by
the sum of all Dwelling Units of single family and multifamily Residential Property and all
Mobile Home EDUs, calculated as provided in paragraph B. below, as shown on the
Tax Roll within the City for the Residential Property Use Category, and then multiplying
such quotient by the number of Dwelling Units of single family or multifamily property or
Mobile Home EDUs located on such Tax Parcel.
B. MOBILE HOME EDUs.
1. Calculate the average Building Area of a single family Residential
Property within the City by summing all Building Area attributable to all single family
Residential Property and then dividing this sum by the total number of single family
Residential Property units. The result is the average "Average Single Family
Residence" within the City.
2. Calculate the average Building Area of a mobile home in Mobile
Home Park Property in the City by summing all Building Area attributable to mobile
homes in Mobile Home Park Property and then dividing this sum by the total number of
F-1
mobile home units in all Mobile Home Park Property in the City. The result is the
average "Average Mobile Home Residence" within the City.
3. Divide the Average Mobile Home Residence by the Average Single
Family Residence to determine the number of Mobile Home EDUs to assign to each
mobile home in Mobile Home Park Property.
SECTION F-2.
NON-RESIDENTIAL PROPERTY.
The Fire Rescue
Assessments for each Building of Non-Residential Property shall be computed as
follows:
(A) Respectively, multiply the Fire Rescue Assessed Cost by the Demand
Percentage attributable to each of the non-residential Property Use Categories. 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
nonresidential Property Use Categories.
(B) Separate each Building of Non-Residential Property into the appropriate
non-residential Property Use Category for that Building.
F-2
(C) For each non-residential Property Use Category, add the Building square
footage of all the Buildings in each non-residential Property Use Category. This sum
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.
(D) Divide the product of subsection (A) of this Section relative to each of the
non-residential Property Use Categories by the sum of the square foot allocations for
each non-residential Property Use Category described in subsection (C) of this Section.
The resulting quotient expresses a dollar amount per square foot of improved area ("the
square foot rate") to be used in computing Fire Rescue Assessments on each of the
respective non-residential Property Use Categories.
(E) For each of the non-residential Property Use Categories, multiply the
applicable square foot rate calculated under subsection (D) of this Section by the
number of square feet for each Building in the non-residential Property Use Categories.
The resulting products for each Building expresses the amount of Fire Rescue
Assessments to be imposed on each Building of Non-Residential Property.
SECTION F-3. 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.
F-3
APPENDIX G
2008 FEDERAL POVERTY LEVEL GUIDELINES
AND HARDSHIP ASSISTANCE LEVELS
2008 Federal Poverty Level Guidelines
Persons
in Family or Household 100% 125% 150% 175%
1
~~""~,-"""_........__..__..~"""""""""""""",,,,,,,.......,,=-
2
3
4
5
6
7
8
13,000 $15,600 $18,200
For each additional
person, add
3,600 3,600 3,600 3,600
SOURCE: Federal Register, Vol. 73, No. 15, January 23,2008, pp. 3971-3972
HARDSHIP ASSISTANCE LEVELS
I ncome Bracket Assistance Level
100% of poverty level or less 100%
125% of poverty level 75%
150% of poverty level 50%
175% of poverty level 25%
G-1
APPENDIX H
FORM OF NOTICE TO BE PUBLISHED
To Be Published by February 18, 2008
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 Winter Springs will
conduct a public hearing to consider the imposition of annual fire rescue special
assessments for the provision of fire rescue services within the municipal boundaries of
the City of Winter Springs.
The hearing will be held at 6:30 p.m. on March 10, 2008, in Commission
Chambers, City Hall, 1126 East S.R. 434, Winter Springs, 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 Commission 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 of Winter Springs at (407)327-1800, at least 48 hours 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 schedules.
H-1
Residential Property
Use Categories
Residential
Mobile Home
Non-Residential Property
Use Categories
Commercial
Industrial/Warehouse
Institutional
Rate Per Dwelling Unit
$194.00
$94.00
Rate Per Square Foot
$0.35
$004
$013
Copies of the Fire Rescue Assessment Ordinance, the Initial Assessment
Resolution and the preliminary Assessment Roll are available for inspection in the office
of the City Manager, 1126 East S.R 434, Winter Springs, Florida.
The fire rescue service non-ad valorem assessment will be collected on a
separate bill that will be mailed to you in March 2008. Failure to pay the assessments
could result in foreclosure proceedings against your property as well as the initiation of
proceedings to compel payment by any means authorized by law, including a process
that would 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 of Winter Springs, General
Services Division at (407) 327-1800, Monday through Friday between 8:00 a.m. and
4:30 p.m.
[INSERT MAP OF THE CITY OF WINTER SPRINGS]
CITY COMMISSION
CITY OF WINTER SPRINGS, FLORIDA
H-2
APPENDIX I
FORM OF NOTICE TO BE MAILED
APPENDIX I
FORM OF NOTICE TO BE MAILED
* * * * * NOTICE TO PROPERTY OWNER * * * * *
City of Winter Springs
1126 East S. R. 434
Winter Springs, Florida 32708
CITY OF WINTER SPRINGS, FLORIDA
NOTICE OF HEARING TO IMPOSE AND PROVIDE
FOR COLLECTION OF FIRE RESCUE
NON-AD VALOREM ASSESSMENTS
NOTICE DATE: MARCH 10, 2008
Owner Name
Address
City, State Zip
Tax Parcel #
Legal Description:
As required by Section 197.3632, Florida Statutes, and City Ordinance No. 2008-01
notice is given by the City of Winter Springs that an annual assessment for fire rescue
services, may be levied on your property for the fiscal year October 1, 2007 -
September 30, 2008. The purpose of this assessment is to fund fire rescue services
benefitting improved property located within the City of Winter Springs. The total annual
fire rescue assessment revenue to be collected within the City of Winter Springs is
estimated to be $2,900,000.00. 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 billing units on the above parcel is
The type of billing units on the above parcel is
The maximum annual fire rescue assessment for the above parcel for Fiscal Year 2007-
2008 and future fiscal years is $
A public hearing will be held at 6:30 p.m. on March 10, 2008, in Commission Chambers,
City Hall, 1126 East S. R. 434, Winter Springs, 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
1-1
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
of Winter Springs at (407)327-1800, at least 48 hours 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 Manager's
Office, located at 1126 East S.R. 434, Winter Springs, Florida.
The fire rescue service non-ad valorem assessment amount shown on this notice for
the above parcel will be collected on a separate bill that will be mailed to you in March
2008. Failure to pay the assessments could result in foreclosure proceedings against
your property as well as the initiation of proceedings to compel payment by any means
authorized by law, including a process that would 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 service assessment, please contact the City of Winter
Springs, General Services Division at (407) 327-1800, Monday through Friday between
8:00 a.m. and 4:30 p.rn.
* * * * * THIS IS NOT A BILL * * * * *
1-2