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Home My WebLink About2008 04 14 Public Hearing 500 Resolution 2008-13 Initial Rates for Fire Assessment Program COMMISSION AGENDA April 14. 2008 Regular Meeting Consent Informational Public Hearin Re ular MGR. ft IDEPT. Authorization x ITEM 500 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 and public notices for the Final Rate Resolution hearing on May 12, 2008. 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 and public notices for the Final Rate Resolution hearing on May 12, 2008. CONSIDERATIONS: On March 24, 2008, the Commission approved Ordinance 2008-01 which establishes the authority to implement a Fire Assessment Program in the City of Winter Springs if and when the Commission may choose to do so. If the Commission desires to move forward with the implementation of a Fire Assessment Program in FY 2008, the adoption of assessment rates via two separate rate resolutions, an "initial rate resolution" and a "final rate resolution," will be required. The Commission has the following options for implementation of assessment rates: OPTION 1 (Ori2inal Methodolo2V) This option utilizes the historical demand for services (fire incidents) and the initial response protocol as the basis for calculating rates. Under this methodology, all single family homes would pay the same assessment rate. Commercial, Industrial and Institutional rates are based on square footage of the building. The rate structure for Option 1 is presented as follows: Residential Propert Residential Mobile Home Rate Per Dwellin Unit $194.00 $94.00 Non-Residential Property Use Categories Commercial Industrial/Warehouse Institutional Rate Per Square Foot $0.35 $0.04 $0.13 The Commission, by consensus, chose the Option 2 Methodology discussed below since it more precisely allocates the cost of fire services. OPTION 2 (Second Methodolo~) This option utilizes the historical demand for services (fire incidents), man-hours for the incidents, and the fire flow required to respond to each building based on hazard class as the basis for calculating rates. Under this methodology, single family homes would pay different assessment rates based on the size of the home. Commercial, Industrial and Institutional rates are based on square footage of the building. Rates also vary under Option 2 according to Hazard class, 3 (highest risk) to 7 (lowest risk). All residential properties are categorized as NFP A Hazard Class 7. Option 2-Rate Alternatives Option 2 has been expanded to provide three funding alternatives: Alternative A (100% funding), Alternative B (75% funding), and Alternative C (50% funding). As an example, the table below lists the Tier 1 rates (smallest size) under Hazard Class 7 (lowest risk) for each property category under each rate alternative: Tier 1 Rates Hazard Class 7 Property Alternative A Alternative B Alternative C Category 100% Rates 75% Rates 50% Rates Sinqle Familv Residential $115 $86 $58 Mobile Home $115 $86 $58 Multi Familv Residential $218 $167 $109 Commercial $241 $181 $121 I ndustrial/Warehouse $58 $44 $29 The table below further expands rates for the Single Family Residential Property Category to include rates under tiers 1-5: Single Family Residential Tier 1-5 Rates Rate Associated Alternative A Alternative B Alternative C Tier Square Footage 100% Rates 75% Rates 50% Rates 1 o - 1 ,199 $115 $86 $58 2 1,200 - 1,999 $173 $129 $87 3 2,000 - 3,099 $230 $172 $116 4 3,100 - 4,499 $288 $215 $145 5 4,500 - 6,099 $345 $258 $174 Option 2-Impacts As previously discussed, when comparing a parcel owner's fire assessment rate to their property tax savings from the 24% millage reduction, a percentage of parcel owners will realize a net increase in cost (pay more) and a percentage of parcel owners will realize a net decrease in cost (pay less). For example, under Option 2-AIternative A, 79% of Single Family parcel owners will pay more. This percentage is significantly reduced under Option 2-AIternatives B & C as shown below: Property Alternative A (100%) Alternative B (75%) Alternative C (50%) Category Pay More Pay Less Pay More Pay Less Pay More Pay Less Sinqle Familv 79% 21% 60% 40% 33% 67% Multi Family 71% 29% 58% 42% 46% 54% Mobile Home 100% 0% 100% 0% 100% 0% Commercial 61% 39% 53% 47% 34% 66% Industrial 64% 36% 46% 54% 18% 82% Associated Initial Rate Resolutions are provided, under each option, herein. Additionally, both versions of the Rate Resolution contain: · Provision for a Hardship Exemption based on income level criteria, · Provision for an Installment Payment Plan, · Provision for a 4% statutory early payment discount, and · Provision for the exemption of current property tax exempt properties. Upon adoption of the chosen initial rate resolution, notices to include the initial assessment rate and notification of the public hearing to adopt the final rates on May 12, 2008 will be mailed to all affected property owners in Winter Springs. Upon adoption of the final rate resolution, assessment bills will be mailed to affected property owners in Winter Springs with payment due by June 16, 2008. Property owners who pay prior to this date will be eligible for a 4% statutory discount. Property owners will also be eligible to apply for an installment payment plan. Installments will be in 3 equal monthly payments with the first payment due June 16, 2008. Installment plan participants will not be eligible for the statutory discount. FUNDING: Original Second Methodology Option 2 No Methodology Alternative Alternative Alternative FY 2008 Assessment Option 1 A B C Assessable Amount $0 $2,900,000 $2,900,000 $2,900,000 $2,900,000 Percent Funding/Rates 100% 100% 75% 50% Gross Revenue 0 2,900,000 2,900,000 2,175,000 1,450,000 Exemptions & Est. Non-Collectable (850,000) (850,000) (615,000) (410,000) Est. Net Revenue $0 $2,050,000 $2,050,000 $1,560,000 $1,040,000 Budgeted Revenue 2,375,000 2,375,000 2,375,000 2,375,000 2,375,000 Est. Reserves Required $2,375,000 $325,000 $325,000 $815,000 $1,335,000 RECOMMENDATION: It is recommended that the Commission take one of the following actions: 1. Do nothing. 2. If the Commission chooses to go to the next step of implementation of a fire assessment program, adopt an Initial Rate Resolution with one of the following rate structures, providing for a May 12,2008 public hearing for consideration of the Final Rate Resolution: a. 100% of assessment rates b. 75% of assessment rates c. 50% of assessment rates ATTACHMENTS: 1. Resolution 2008-13 (Option 1) 2. Resolution 2008-13 (Option 2: Alternative A - 100% Rates) The only difference in the Initial Rate Resolutions for Option 2 Alternatives A, Band C are the rates. Therefore, only the Initial Rate Resolution under Option 2 - 100% rates has been provided herein. COMMISSION ACTION: ATTACHMENT 1 CITY OF WINTER SPRINGS, FLORIDA INITIAL ASSESSMENT RESOLUTION ADOPTED APRIL 14, 2008 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 Paae 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 FOU N 0 CODES....................................................... .A-1 FIXED PROPERTY USE CODES ................................................B-1 IMPROVEMENT CODES............................................................. C-1 DOR CODES................................................................................ 0-1 ESTIMATED FIRE RESCUE ASSESSMENT RATE SCHEDULE......................................................................... 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 120-8.008, 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; (8) the costs incurred in any required acquisition or purchase; (C) the cost of all labor, materials, machinery, and equipment; (D) 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; (G) 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.o 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 FFIRS. "lndustriallWarehouse Property" means those Tax Parcels with a Code Description designated as "lndustriaIIWarehouse" 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 DaR 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 DaR 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 DaR 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 (8) 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. (B) 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. (B) 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 B FIXED PROPERTY USE CODES Fixed Property Use 000 100 110 116 120 123 124 130 131 140 142 150 161 213 215 254 300 322 342 363 365 400 419 429 439 459 500 511 519 549 557 569 571 Description FIXED PROP USE UNDETERMINED UNKNOWN OTHER FIXED USE RECREATION, OTHER SWIMMING FACILITY VARIABLE USE AMUSEMENT/RECREATION ARENA/STADIUM PLAYGROUND PLACES OF WORSHIP, CHURCH, FUNERAL PARLOR CHURCH/CHAPEL ClUBS,OTHER CLUB HOUSE PUBLIC, GOVT, OTHER RESTAURANT ELEMENTARY SCHOOL HIGH SCHOOUJR HIGH/MIDDLE SCHOOL DAY CARE-IN COMMERCIAL PROPERTY HEAL THCARE/DETENTION OTHER AlCOHOUSUBSTANCE ABUSE RECOVERY CENTER DOCTOR/DENTIST/SURGEONS OFFICE COMMERCIAL REFORMATORY, JUVENilE DETENTION CENTER INSTITUTIONAL POLICE STATION INSTITUTIONAL RESIDENTIAL OTHER RESIDENTIAL ONE- AND TWO-FAMilY DWELLING RESIDENTIAL MULTI-FAMilY DWELLINGS RESIDENTIAL ROOMING, BOARDING, RESIDENTIAL HOTELS RESIDENTIAL RESIDENTIAL BOARD AND CARE INSTITUTIONAL MERCANTilE PROPERTIES OTHER COMMERCIAL CONVENIENCE STORE COMMERCIAL FOOD, BEVERAGE SALES, GROCERY STORE COMMERCIAL SPECIALTY SHOPS COMMERCIAL BARBER, BEAUTY SHOP, PERSONAL SERVICES COMMERCIAL PROFESSIONAL SUPPLIES COMMERCIAL SERVICE STATION COMMERCIAL Category Assigned NON-SPECIFIC NON-SPECIFIC COMMERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COMMERCIAL INSTITUTIONAL INSTITUTIONAL COMMERCIAL COMMERCIAL INSTITUTIONAL COMMERCIAL INSTITUTIONAL INSTITUTIONAL COMMERCIAL INSTITUTIONAL INSTITUTIONAL 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 INDUSTRIALlWAREHOUSE 808 SHED NON-SPECIFIC 880 VEHICLE STORAGE; OTHER INDUSTRIALlWAREHOUSE 882 GENERAL VEHICLE PARKING GARAGE INDUSTRIALIWAREHOUSE 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 TERMINAUSHOWROOM 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 8800 8900 8901 9100 Description FEDERAL BUilDINGS CITY BUILDINGS CITY BUilDINGS/CONVERTED RESIDENTIAL PUBLIC SERVICE OFFICE Category INSTITUTIONAL INSTITUTIONAL INSTITUTIONAL 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 MUL TI 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 RESTAURANTS/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 Cate~orv 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 CANNERIES/DISTillERIES 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 WASTELAND 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 0-2 OCR Description Category 76 MORTUARIES/CEMETERIES INSTITUTIONAL 77 CLUBS, LODGES, UNION HALLS INSTITUTIONAL 78 SANITARIUMS, CONVALES, REST INSTITUTIONAL 79 CULTURAL 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 0-3 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 I ndustriallWarehouse Institutional Rate Per Dwelling Unit $194.00 $94.00 Rate Per Square Foot $0.35 $0.04 $0.13 (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 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 Assistance Level 100% 75% 50% 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 IndustriallWarehouse Institutional Rate Per Dwelling Unit $194.00 $94.00 Rate Per Square Foot $0.35 $0.04 $0.13 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 SR. 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 Add ress 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 ATTACHMENT 2 CITY OF WINTER SPRINGS, FLORIDA INITIAL ASSESSMENT RESOLUTION ADOPTED APRIL 14, 2008 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. SECTION 18. APPENDIX A: APPENDIX B: APPENDIX C: APPENDIX D: 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. .......11 IMPOSITION AND COMPUTATION OF FIRE RESCUE ASSESSMENTS................................................ ............................. 11 LEGISLATIVE DETERMINATIONS OF SPECIAL BENEFIT AND FAIR APPORTIONMENT....................................................... 11 COST APPORTIONMENT METHODOLOGY. ...............................20 PARCEL APPORTIONMENT METHODOLOGY. ........................... 21 DETERMINATION OF FIRE RESCUE ASSESSED COSTS; ESTABLISHMENT OF INITIAL FIRE RESCUE ASSESSMENTS.. ....... ... .... ..... ...... ...... ...... ...... ......... ......... ......... .....21 ASSESSMENT ROLL..................................................................... 22 PROCEDURE FOR HARDSHIP ASSISTANCE. ............................ 23 MOBILE HOME VACANCY ADJUSTMENT. .................................. 26 METHOD OF COLLECTION. ......................................................... 28 INSTALLMENT PAYMENT PROGRAM. ........................................ 28 AUTHORIZATION OF PUBLIC HEARING. ....................................29 NOTICE BY PUBLICATION. ..........................................................29 NOTICE BY MAIL. .......................................................................... 29 APPLICATION OF ASSESSMENT PROCEEDS. .......................... 29 EFFECTIVE DATE. ........................................................................ 30 FIRE RESCUE INCIDENT REPORT TYPE OF SITUATION FOUND CODES...................................................... ..A-1 FIXED PROPERTY USE CODES ................................................B-1 IMPROVEMENT AND HAZARD CODES ..................................... C-1 DOR CODES................................................................................ D-1 ESTIMATED FIRE RESCUE ASSESSMENT RATE SCH E DU 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- (3 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 A MOBILE HOME VACANCY ADJUSTMENT; 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: "Attached Townhouse" means a Building containing three or more Townhouse Units. 1 "Building Area" means the total area of a Building expressed in square feet and reflected on the Tax Roll or, in the event such information is not reflected or determined not to be accurately reflected on the Tax Roll, that area determined by the City. "Building Use" shall mean the property use, as assigned to each Building within the City, which poses the greatest fire hazard according to the Hazard Classifications. "Capacity Unit" means the standard unit used to calculate the Fire Flow Requirement for each Building after taking into consideration the Building's Hazard Classification and any available Mitigation Credits. Capacity Units are measured in 300 gallon per minute increments, which is the City's standard resource allocation for an initial response to a fire call. "Certified Fire Suppression System" means an approved automatic sprinkler system or other fire suppression system which is approved by the City and installed, inspected, monitored, and maintained in accordance with the City's adopted standards. "Code Descriptions" mean the descriptions listed in the Fixed Property Use Codes, the Improvement Codes, and the Hazard Classifications. "Commercial Property" means those Tax Parcels with a Code Description designated as "Commercial" in the Improvement Codes specified in Appendix C. "Condominium Complex" means a condominium community created by a declaration of condominium pursuant to Chapter 718, Florida Statutes. "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. 2 "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 Time in Service demand for fire rescue services contained in the Fire Rescue Incident Reports in the State Database under the methodology described in Section 6 of this Initial Assessment Resolution. "Detached Townhouse" means a Building containing two or fewer Townhouse Units. "DOR Code" means a property use code established in Rule 120-8.008, Florida Administrative Code, assigned by the Property Appraiser to Tax Parcels within the City, attached hereto as Appendix D. "Emergency Medical Services" means those services recorded in the 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 Flow Requirement" means the minimum amount of water, which then equates to the number of fire fighters, quantity and size of apparatus, and other special 3 fire fighting equipment, required to be available for each Building in the City pursuant to the City's standard resource allocation for an initial response to a fire call. Each Building's Fire Flow Requirement is expressed in an assignment of Capacity Units. "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 communications; (F) the cost of all lands and interest therein, leases, property rights, easements, and franchises of any nature whatsoever; (G) 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 4 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. (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. 5 "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. "Hazard Classification" or "Hazard Class" means a series of numbers 3 through 7 assigned to each Building Use in Appendix C, which is attached hereto and incorporated herein by reference, which reflects the quantity or combustibility of the Building's contents and the anticipated rate of spread and heat release in the event of a fire, as provided in NFPA 1142, Chapter 5. "Hazard Class 3" means a severe hazard occupancy where the quantity or combustibility of contents is expected to develop very high rates of spread and heat release, as defined in NFPA 1142, Chapter 5. This Hazard Class includes, but is not limited to, building uses such as flammable liquid spraying, plastic processing, plywood and particleboard manufacturing, sawmills, and textile picking. "Hazard Class 4" means a high hazard occupancy where the quantity or combustibility of contents is expected to develop high rates of spread and heat release, as defined in NFPA 1142, Chapter 5. This Hazard Class includes, but is not limited to, 6 building uses such as barns and stables, building material storage, department stores, repair garages, and warehouses. "Hazard Class 5" means a moderate hazard occupancy where the quantity or combustibility of contents is expected to develop moderate rates of spread and heat release, as defined in NFPA 1142, Chapter 5. This Hazard Class includes, but is not limited to, building uses such as clothing plants, farm storage, laundries, machine shops, restaurants, nurseries, and unoccupied buildings. "Hazard Class 6" means a low hazard occupancy where the quantity or combustibility of contents is expected to develop low rates of spread and heat release, as defined in NFPA 1142, Chapter 5. This Hazard Class includes, but is not limited to, building uses such as bakeries, barber or beauty shops, churches, medical offices, service stations, government buildings, and parking garages. "Hazard Class 7" means a light hazard occupancy where the quantity or combustibility of contents is expected to develop relatively light rates of spread and heat release, as defined in NFPA 1142, Chapter 5. This Hazard Class includes, but is not limited to, building uses such as apartments, single family homes, hospitals, hotels and motels, nursing homes, prisons, and schools. "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. "Incident Report" means an individual report filed with the Florida State Fire Marshal under FFI RS. 7 "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. "Mitigation Credit" means for any Building a reduction of up to 40% of the Capacity Units assigned to that Building due to the presence of a Certified Fire Suppression System or unique Building construction designed to provide extraordinary measures of fire resistance which reduce the Fire Flow Requirement for that Building. The Mitigation Credit for each Building shall be determined in accordance with the Mitigation Credit policy to be provided in the Final Assessment Resolution. "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 Cooperative" means a Tax Parcel to which the Property Appraiser has assigned a DOR Code of 0500 as specified in the DOR Codes attached hereto as Appendix D. "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 8 amended from time-to-time. The term "Mobile Home Park Property" shall also include any Mobile Home Cooperatives. "Multi-Family Property" means those Tax Parcels with a Code Description designated as "Multi-Family" in the Improvement Codes specified in Appendix A, together with Residential Condominiums and Attached Townhouses. "NFPA" means the National Fire Protection Agency. "NFPA 1142" means NFPA 1142, 2007 edition, Standard on Water Supplies for Suburban and Rural Fire Fighting. "Non-Residential Condominium Unit" means those Tax Parcels to which the Property Appraiser has assigned a DOR Code of 1105, 1905 or 4805 in the DOR Codes specified in Appendix D. "Non-Residential Condominium Building" means a Building that contains one or more Non-Residential Condominium Units or appurtenant common area. "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 or her 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. 9 "Property Use Categories" mean, collectively, Single Family Residential Property, Multi-Family Property and all categories of Non-Residential Property. "Residential Condominium" means those Tax Parcels to which the Property Appraiser has assigned a DOR Code of 0400 in the DOR Codes specified in Appendix D. "Single Family Residential Property" means those Tax Parcels with a Code Description designated as "Single Family" in the Improvement Codes specified in Appendix C, including duplexes and Detached Townhouses. "Special Use Building" means a Building that presents a special fire protection problem as determined by the City, such that the methodology for assignment of Capacity Units is inapplicable due to the extraordinary risk presented by that Building. Examples of such Special Use Buildings include, but are not limited to, lumberyards, petroleum storage facilities, refineries, grain elevators, and large chemical plants. "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. "Time in Service" means the total amount of man-hours expended for each Fire Rescue Incident Report and aggregated by Property Use Category for purposes of the Cost Apportionment Methodology described in Section 6 of this Initial Assessment Resolution. 10 "Townhouse Unit" means a Tax Parcel to which the Property Appraiser has assigned a OOR Code of 0103 in the OOR Codes specified in Appendix o. 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. (B) It is hereby ascertained, determined, and declared that each parcel of Assessed Property located within the City will be benefited by the City's provision of fire rescue services, facilities, and programs in an amount not less than the Fire Rescue Assessment imposed against such parcel, computed in the manner set forth in this Initial Assessment Resolution. SECTION 4. IMPOSITION AND COMPUTATION OF FIRE RESCUE ASSESSMENTS. Fire Rescue Assessments shall be imposed against all Tax Parcels 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 11 Springs Fire Rescue Assessment Program, March 2008, 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 OOR 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, Building 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 OOR Codes 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 OOR Code, (2) the Improvement Codes represent records maintained by the Property Appraiser with the most information relative to Building Area regardless of property use, 12 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 Time in Service detailed in the Fire Rescue Incident Reports is a fair and reasonable method to apportion the Fire Rescue Assessed Costs among the Property Use Categories. 13 (G) The Time in Service for fire rescue services provides an accurate measure of the fire department personnel, apparatus and other resources employed by the City to provide fire rescue services to each Property Use Category. Therefore, it is fair and reasonable to apportion the Fire Rescue Assessed Costs among the Property Use Categories based upon the proportionate Time in Service for each Property Use Category . (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. parcel apportionment (J) The potential demand for fire rescue services is driven by the property's assigned Fire Flow Requirement (expressed in Capacity Units), as determined by the 14 City's response protocols, the Hazard Classification according to Building Use, the Square Footage of the Building, and applicability of any Mitigation Credits. (K) Apportioning the Fire Rescue Assessed Costs for fire rescue services on a Capacity Unit basis is a fair and reasonable method of Parcel Apportionment based upon historical demand for fire rescue services, the fire risk presented by each specific Building Use, the size of the Building, and the amount of fire flow, fire fighters, quantity and size of apparatus, and other special fire fighting equipment that must be available for each Building in accordance with the City's standards and practices. (L) The Fire Flow Requirement for each Building is a proxy for the number of fire fighters, quantity and size of apparatus and other special fire fighting equipment required to be available for each Building in the City pursuant to the City's standard resource allocation for an initial response to a fire call. For example, seven fire fighters and two engines are required to deliver a 300 gallon per minute response. Therefore, it is fair and reasonable to use the Fire Flow Requirement (as expressed in Capacity Units) for each Building for the Parcel Apportionment because the Fire Flow Requirement for each Building provides a reasonable estimation of the costs of the fire fighters, apparatus, equipment, services, facilities and programs the City must have available to serve each Building and these fire fighting resources are directly funded by the Fire Rescue Assessment. (M) NFPA 1142, Annex G provides a method for determining the Fire Flow Requirement for Buildings depending upon a series of factors, including the type of construction, size of the Building and the Hazard Class or potential combustibility of the contents of the Building. NFPA 1142, Annex G is used by the City to determine the Fire 15 Flow Requirement and fire department resources that must be available in the event of a maximum fire response for each Building within the City. Therefore, it is fair and reasonable to use NFPA 1142, Annex G in calculating the Parcel Apportionment because such standard contains the best practices in the fire fighting industry and is the most comprehensive, accurate and reliable information with regard to determining Fire Flow Requirements. (N) The City's initial full alarm assignment provides for the establishment of an uninterrupted water supply of 300 gallons per minute. It is fair and reasonable to use the City's response protocol as the basis for calculating the Capacity Units assigned to each Building because each Capacity Unit equates to the fire department's capability to effectively deliver fire flow of 300 gallons per minute. (0) It is fair and reasonable to use "ordinary construction" as the construction type for determining the Fire Flow Requirement for each Building because ordinary construction is the predominant construction type within the City and credits will be available on a case-by-case basis for any more fire resistant type of construction. (P) A fire in a Building containing highly combustible contents will require a higher rate of fire flow and associated resources due to a greater risk of fire spread and heat release than a Building with contents of low combustability and the City must allocate its fire fighting resources to provide this greater fire flow demand. Therefore, it is fair and reasonable to use the Hazard Classifications established by NFPA 1142, Chapter 5 as one factor in the Parcel Apportionment because such standard contains the best practices in the fire fighting industry and is the most comprehensive, accurate and reliable information with regard to Building risk assignments. 16 (Q) The greater the size of the Building, the greater the potential for a large fire and the greater the Fire Flow Requirement that must be available in the event of a fire in a structure of that Building's size and Hazard Classification. Therefore, it is fair and reasonable to use Building Square Footage as one factor in the Parcel Apportionment. (R) There may be additional factors that could increase the Fire Flow Requirement needed for a specific Building; however, the administrative burden of collecting and maintaining such data for every property within the City makes it impractical for the City to utilize these factors and greatly outweighs the benefit that could be realized from a further refinement of the methodology. (S) The demand for the availability of fire rescue services diminishes at the outer limit of Building size since a fire occurring in a Building greater than a certain size is not capable of being suppressed under expected conditions and the fire control activities under such circumstances are directed to avoid the spread of the fire to adjacent structures. Further, NFPA 1142, Annex G provides that fire flow to a particular Building should not exceed 12,000 gallons per minute, therefore it is fair and reasonable to place a cap on the maximum Fire Flow Requirement attributable to any Building of 12,000 gallons per minute. (T) In the case of a Building equipped with a Certified Fire Suppression System or a Building that is otherwise designed to be more fire resistant due to unique building construction, the City's fire fighting resources must still be present at the scene of any fire incident to control the scene, respond in the event of a system malfunction, ultimately extinguish any fire, and ensure the safety of all structures involved. However, 17 fully functioning and properly designed Certified Fire Suppression Systems and fire resistant construction may provide some measure of built-in fire protection which may lessen the total fire suppression burden and the use of the City's fire fighting resources. Further, as an incentive to encourage existing and new Buildings to employ these types of fire safety measures, it is fair and reasonable to provide Mitigation Credits for Buildings with these features that perform to original design standards for fire resistant construction or for Certified Fire Suppression Systems that are installed, monitored, inspected, maintained and tested to the specifications of City standards. (U) Pursuant to NFPA 1142, Annex G, the Fire Flow Requirement for Special Use Buildings, such as lumber yards, aircraft hangars and petroleum storage facilities which present special fire protection problems should be determined on an individual basis, therefore it is fair and reasonable for the City to determine the Fire Flow Requirement for Special Use Buildings on an individual basis. policies (V) Institutional Property whose use is wholly or partially exempt from ad valorem taxation under Florida law provide facilities and uses to the ownership, 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 Buildings located on such parcels of Institutional Property whose Building use is wholly 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 18 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. (W) 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. (X) As a consequence of the transient use and potential extraordinary vacancies within Mobile Home Park Property as compared to other Single Family Residential Property and the lack of demand for fire rescue services for unoccupied spaces, it is fair and reasonable to provide for an extraordinary vacancy adjustment procedure for Mobile Home Park Property. (Y) 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 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 19 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 total Time in Service 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 Time in Service allocated to each Property Use Category bears to the total Time in Service 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. (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. 20 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 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. 21 (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. (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 22 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. (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. 23 (C) Prior to June 15, 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; (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 24 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 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. 25 (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. SECTION 11. MOBILE HOME VACANCY ADJUSTMENT. (A) As a consequence of the transient use and potential for significant numbers of vacancies within Mobile Home Parks, as compared to other Single Family Residential Property and the potential sustained lack of demand for fire rescue services for unoccupied spaces, each Owner of Mobile Home Park property shall be afforded the opportunity to demonstrate, in the manner described below, the vacancy rate in space occupancy within such property and receive a vacancy adjustment to the Fire Rescue Assessments imposed upon such property. (8) Notwithstanding any language to the contrary herein, vacant spaces in Mobile Home Park property shall not be considered Single Family Residential Property and shall not be subject to the Fire Rescue Assessments. (C) Vacant spaces shall be those determined by the City Manager based on evidence of a vacancy rate provided by the Owner on or before June 15, 2008 for the initial year and on or before June 1 of each subsequent year. The vacancy rate shall be defined as the percentage of available spaces within a Mobile Home Park that were 26 vacant between January 1 through and including December 31 of the calendar year preceding the applicable deadline for the Owner's submittal of vacancy rate evidence for each year and shall be calculated as follows: Exact Number of Permitted Sites within the Mobile Home Park (not including overflow areas) A Times (x) Days in Reporting Period (x 365) B _C Total Possible Space Nights A x B = C (Example: 100 sites x 365 days = 36,500) Actual Space Nights D Sum of Number of Actual Occupied Spaces for Each Day in Calendar Year Occupancy Percentage E D/C = E (Example: 12,500/36,500 = 34.2%) Vacancy Rate F Subtract E from 100% (Example: 100% - 34.2% = 65.8%) The Owner shall certify by affidavit to the City, on a form provided by the City Manager, the vacancy rate for the respective time period; such certification shall be subject to verification and audit. At a minimum, such affidavit shall conclusively identify and affirm (1) the tax parcel, (2) the number of spaces and type of improvements in the Mobile Home Park, and (3) the vacancy rate. (D) The City Manager is directed and authorized to adjust, or cause to be adjusted, any Fire Rescue Assessment imposed for the Fiscal Year beginning October 1, 2007 upon a parcel of Mobile Home Park property whose Owner timely and satisfactorily demonstrates by affidavit that such parcel has experienced vacancies by multiplying the vacancy rate (expressed as a decimal) by the Fire Rescue Assessment attributable to the entire parcel of Mobile Home Park property and reducing the assessment by an equivalent amount. 27 (E) Any shortfall in the expected Fire Rescue Assessment proceeds due to any adjustment for vacancy shall be supplemented by any legally available funds and shall not be paid for by proceeds or funds derived from Fire Rescue Assessments. SECTION 12. 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 May 15, 2008. (C) The Fire Rescue Assessment shall be due and payable as of June 15, 2008. Payment in full of the Fire Rescue Assessment attributable to any Tax Parcel prior to June 15, 2008 shall be entitled to a four percent (4%) early payment discount. SECTION 13. 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 two 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 one-half of the Fire Rescue Assessment attributable to the Tax Parcel must be submitted to the City prior to June 15, 2008. The remaining payment of one- half of the Fire Rescue Assessment attributable to the Tax Parcel shall be due on July 30, 2008. 28 (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 14. AUTHORIZATION OF PUBLIC HEARING. There is hereby established a public hearing to be held at 6:30 p.m. on May 12, 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 15. NOTICE BY PUBLICATION. The City Manager shall publish a notice of the public hearing authorized by Section 14 hereof in the manner and time provided in Section 2.04 of the Ordinance. The notice shall be published no later than April 21, 2008 in substantially the form attached hereto as Appendix H. SECTION 16. 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 April 21, 2008. SECTION 17. 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 the Fiscal Year, such balance shall be carried forward and used only to fund fire rescue services, facilities, and programs. 29 SECTION 18. EFFECTIVE DATE. This Initial Assessment Resolution shall take effect immediately upon its passage and adoption. PASSED AND ADOPTED this 14th day of April, 2008. CITY OF WINTER SPRINGS, FLORIDA (SEAL) By: Mayor ATTEST: City Clerk APPROVED AS TO FORM AND CONTENT: City Attorney 30 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 B FIXED PROPERTY USE CODES Fixed Property Use 000 100 110 116 120 123 124 130 131 140 142 150 161 213 215 254 300 322 342 363 365 400 419 4191 429 439 459 500 511 519 549 557 569 571 579 580 581 592 596 599 700 Description FIXED PROP USE UNDETERMINED UNKNOWN OTHER FIXED USE RECREATION, OTHER SWIMMING FACILITY VARIABLE USE AMUSEMENT/RECREATION ARENA/STADIUM PLAYGROUND PLACES OF WORSHIP,CHURCH,FUNERAL PARLOR CHURCH/CHAPEL CLUBS,OTHER CLUB HOUSE PUBLIC, GOVT, OTHER RESTAURANT ELEMENTARY SCHOOL HIGH SCHOOL/JR HIGH/MIDDLE SCHOOL DAY CARE-IN COMMERCIAL PROPERTY HEAL THCARE/DETENTION OTHER ALCOHOL/SUBSTANCE ABUSE RECOVERY CENTER DOCTOR/DENTIST/SURGEONS OFFICE REFORMATORY, JUVENILE DETENTION CENTER POLICE STATION RESIDENTIAL OTHER ONE- AND TWO-FAMILY DWELLING MOBILE HOME FIXED PROPERTY MULTI-FAMILY DWELLINGS ROOMING, BOARDING, RESIDENTIAL HOTELS RESIDENTIAL BOARD AND CARE MERCANTILE PROPERTIES OTHER CONVENIENCE STORE FOOD, BEVERAGE SALES, GROCERY STORE SPECIALTY SHOPS BARBER, BEAUTY SHOP, PERSONAL SERVICES PROFESSIONAL SUPPLIES SERVICE STATION MOTOR VEHICLE, BOAT SALES/SERVICE/REPAIRS GENERAL ITEM STORES, OTHER DEPARTMENT STORE BANK W/FIRST STORY BANKING FACILITY POST OFFICE OR MAILING FORMS BUSINESS OFFICES MANUFACTURING PROPERTY, PROCESSING B-1 Property Use Category NON-SPECIFIC NON-SPECIFIC COMMERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COMMERCIAL INSTITUTIONAL INSTITUTIONAL COMMERCIAL COMMERCIAL INSTITUTIONAL COMMERCIAL INSTITUTIONAL INSTITUTIONAL COMMERCIAL INSTITUTIONAL INSTITUTIONAL COMMERCIAL INSTITUTIONAL INSTITUTIONAL SINGLE FAMILY SINGLE FAMILY SINGLE FAMILY MULTI-FAMILY MULTI-FAMILY COMMERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COMMERCIAL INSTITUTIONAL COMMERCIAL INDUSTRIALIWAREHOUSE Fixed Property Use 807 808 880 882 888 900 926 931 936 938 960 961 962 963 965 981 983 NNN UUU Description OUTSIDE MATERIAL STORAGE AREA SHED VEHICLE STORAGE; OTHER GENERAL VEHICLE PARKING GARAGE FIRE STATIONS OUTSIDE, SPECIAL PROPERTIES; OTHER OUTBUILDING, EXCLUDING GARAGE OPEN LAND, FIELD VACANT LOT GRADED AND CARED FOR PLOTS OF LAND STREET,OTHER DIVIDED HIGHWAY, HIGHWAY PAVED PUBLIC STREET, RESIDENTIAL PAVED PRIVATE STREET, COMMERCIAL UNCOVERED PARKING AREA CONSTRUCTION SITE PIPELINE, POWER LINE RIGHT OF WAY NONE UNDETERMINED Property Use Category INDUSTRIALIWAREHOUSE NON-SPECIFIC INDUSTRIALlWAREHOUSE INDUSTRIALIWAREHOUSE INSTITUTIONAL NON-SPECIFIC NON-SPECIFIC NOT USED NOT USED NOT USED NON-SPECIFIC NON-SPECIFIC NON-SPECIFIC NON-SPECIFIC NON-SPECIFIC NON-SPECIFIC NON-SPECIFIC NON-SPECIFIC NON-SPECIFIC B-2 APPENDIX C IMPROVEMENT CODES AND HAZARD CLASSIFICATIONS APPENDIX C IMPROVEMENT CODES AND HAZARD CLASSIFICATIONS 03 1000 1013 3000 HOA 02S 01 01MH 08 MHCO MHPK 02M on 02 04 0600 0900 1100 1300 1302 1400 1500 1600 1700 1800 1900 1905 1906 2000 2100 2200 2300 2400 2500 2600 2700 2800 2900 3200 3300 BARNS/SHEDS UNFINISHED INTERIOR TO BE BUILT GREENHOUSES(not freestanding) HOMEOWNER ASSN BLDG DUPLEX (TREATED SINGLE FAM) SINGLE FAMILY SINGLE FAMILY MOBILE HOME MH ROOM ADD MOBILE HOME CO-OP UNIT MOBILE HOME PARK MULTIFAMILY UNITS) TOWNHOUSE MULTI FAMILY < 10 UNITS CONDOS MULTI FAMILY LESS THAN 10 MULTI FAMILY 10 OR MORE STORES - RETAIL DEPARTMENT STORE DISCOUNT STORE SUPERMARKET SHOPPING CENTER - REGIONAL SHOPPING CENTER - LOCAL OFFICE - ONE STORY OFFICE - MULTI STORY PROFESSIONAL BUILDINGS COMMERCIAL CONDO OFFICE COMMERCIAL CONDO AIRPORT TERMINAL RESTAURANTS FAST FOOD FINANCIAL INSTITUTIONS INSURANCE CO. HEADQUARTERS SERVICE SHOP SERVICE STATION AUTO/MARINA/BUS TERMINALlSHOWR PARKING GARAGE/OPF WHOLESALER STAGE TYPE THEATERS NIGHT CLUBS/LOUNGES & BARS C-1 NOT USED NOT USED NOT USED NOT USED NOT USED SINGLE FAMILY RESIDENTIAL SINGLE FAMILY RESIDENTIAL SINGLE FAMILY RESIDENTIAL SINGLE FAMILY RESIDENTIAL SINGLE FAMILY RESIDENTIAL SINGLE FAMILY RESIDENTIAL MULTI FAMILY RESIDENTIAL MULTI FAMILY RESIDENTIAL MULTI FAMILY RESIDENTIAL MULTI FAMILY RESIDENTIAL MULTI FAMILY RESIDENTIAL MULTI FAMILY RESIDENTIAL COMMERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COMMERCIAL NONE NONE NONE NONE NONE 7HZ 7HZ 7HZ 7HZ 7HZ 7HZ 7HZ 7HZ 7HZ 7HZ 7HZ 7HZ 4HZ 4HZ 4HZ 4HZ 4HZ 4HZ 7HZ 7HZ 7HZ 7HZ 7HZ 4HZ 5HZ 5HZ 7HZ 7HZ 4HZ 6HZ 4HZ 6HZ 4HZ 4HZ 5HZ 3400 3500 3600 3700 3800 3900 5101 6000 6800 6900 7201 4000 4100 4200 4300 4600 4800 4900 7100 7200 7300 7400 7405 7500 7502 7600 7700 7800 8100 8200 8300 8600 8601 8700 8800 8900 8901 9100 BOWLING ALLEYS/SKATING RINKS TOURIST ATTRACTION CAMP BUILDING RACE TRACKS CLUBHOUSE HOTEL/MOTEL DAIRY/FARM BUILDINGS DAIRY/FARM BUILDINGS DAIRY/FARM BUILDINGS DAIRY/FARM BUILDINGS DAY CARE AREHOUSE LIGHT MFG. PRE-ENG. BUILDING HEAVY MFG. LUMBER YARD FOOD PROCESSING DISTRIBUTION WAREHOUSE STORAGE WAREHOUSE CHURCHES COLLEGES/SCHOOLS PRIVATE HOSPITALS PRIVATE HOMES FOR AGED/SENIOR CITIZEN SKILLED NURSING FACILITY ORPHANAGES, OTHER NON-PROFIT S REHAB LIVING FACILITY MORTUARY CLUBS/LODGES/HALLS LIBRARY MILITARY FOREST - PARKS SCHOOLS PUBLIC COUNTY BUILDINGS COUNTY BUILDINGS CONVERTED RES STATE BUILDINGS FEDERAL BUILDINGS CITY BUILDINGS CITY BUILDINGS/CONVERTED RESID PUBLIC SERVICE OFFICE C-2 COMMERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COMMERCIAL INDUSTRIALIWAREHOUSE INDUSTRIALIWAREHOUSE INDUSTRIAL/WAREHOUSE INDUSTRIAL/WAREHOUSE INDUSTRIAL/WAREHOUSE INDUSTRIAL/WAREHOUSE INDUSTRIAL/WAREHOUSE INSTITUTIONAL INSTITUTIONAL INSTITUTIONAL INSTITUTIONAL INSTITUTIONAL INSTITUTIONAL INSTITUTIONAL INSTITUTIONAL INSTITUTIONAL INSTITUTIONAL INSTITUTIONAL INSTITUTIONAL INSTITUTIONAL INSTITUTIONAL INSTITUTIONAL INSTITUTIONAL INSTITUTIONAL INSTITUTIONAL INSTITUTIONAL INSTITUTIONAL 5HZ 5HZ 7HZ 5HZ 7HZ 7HZ 5HZ 5HZ 5HZ 5HZ 7HZ 4HZ 5HZ 3HZ FW 6HZ 4HZ 4HZ 6HZ 7HZ 7HZ 7HZ 7HZ 7HZ 7HZ 6HZ 7HZ 7HZ 6HZ 6HZ 7HZ 6HZ 6HZ 6HZ 6HZ 6HZ 6HZ 6HZ APPENDIX 0 DOR CODES 0000 0001 0003 0004 0005 0100 0102 0103 0112 0150 0200 0250 0300 0400 0500 0700 0800 0801 0802 0803 0804 0805 0806 0807 0808 1000 1001 1002 1003 1004 1005 1010 1011 1012 1013 1015 1020 1100 1101 1103 1105 1200 APPENDIX D DOR CODES WATERFRONT VACANT TOWN HOME CONDO VACANT PUD-STARTED SINGLE FAMILY RES SINGLE FAMILY TOWN HOME RESD STRUCTURE W/COM SINGLE FAMILY AG HOM MOBILE HOME MOBILE HOME AG HOMES MUL FAMILY CONDO COOPERATIVES MISCELLANEOUS RES MUL FAMILY MULTI FAMILY 1 UNIT MULTI FAMILY 2 UNIT MULTI FAMILY LESS THAN 10 MULTI FAMILY 4 UNIT MULTI FAMILY 5 UNITS MULTI FAMILY 6 UNITS MULTI FAMILY 7 UNITS MULTI FAMILY 8 UNITS VAC COMM OFFICE PROFESSIONAL HIGHWAY FEEDER ROADS OFFICE CONDOS VAC COMM - MISPLACED VAC MULTI-FAMILY COMMERCAIL SIGN SITE COMMERCIAL-TOWER SIT VAC COMM WI SITE IMP VACANT COMM-PUD VACANT COMMERCIAL RE STORE RETAIL STORE DISCOUNT STORE CONVENIENCE RETAIL-CONDOMINIUM MIXED USE 0-1 Family or Multi Family Not Used Single Family or Multi Family Multi Family Not Used Single Family Single Family Single Family or Multi Family Single Family Single Family Single Family Single Family Multi Family Multi Family Multi Family Multi Family Multi Family Single Family Single Family Multi Family Multi Family Multi Family Multi Family Multi Family Multi Family Commercial Commercial Not Used Not Used Commercial Commercial Multi Family Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial 1302 1400 1501 1600 1601 1602 1603 1700 1701 1702 1800 1802 1803 1804 1805 1806 1807 1900 1901 1902 1903 1905 1906 2000 2100 2101 2200 2300 2301 2500 2502 2600 2601 2602 2603 2700 2701 2702 2800 2801 2900 3000 3005 3200 3300 3301 DISCOUNT STORE SUP MARKET SUPER REG SH CTR SHOP CENTE COMMUNITY NEIGHBORHOOD SH CTR NEIGH PREFINISHD MTL RETAIL-TOWN CENTER OFFICE BLD OFFICE/CONV. RESIDEN FLEX SPACE OFFICE BLD TWO STORY OFFICE BLD THREE STORY OFFICE B FOUR STORY OFFICE BL FIVE STORY OFFICE BL SIX STORY OFFICE BLD SEVEN STORY OFFICE B PROFES MULTI STORY PROFESSIONAL/CONV. R OFFICE PREF MTL RADIO & TV STATIONS OFFICE CONDO OFFICE CONDO/SHELL 0 AIR/MARINA RES CAFETER RESTAURANT/CONV. RES DRIVE IN RE FINANCIINS FINANCIAL INST. MUL T SERVICE SHP DRY CLEANER/LAUNDROM SER STATION GAS CONVENIENCE ST QUICK LUBE/TIRE CENT CARWASH AUTO SALES USED CARS ONLY MARINE DEALERSHIPS MOBILE HOME PARKS PARKING LOT WHOLESA OUT FLORIST RETAIL NURSERY THEATER EN NIGHT CLUB BARS/CONV. RESIDENTI 0-2 Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Single Family Not Used Commercial Commercial Commercial Commercial Commercial Commercial 3401 3500 3600 3700 3800 3801 3900 3901 3902 3903 3905 3910 4000 4001 4005 4013 4020 4100 4102 4105 4200 4300 4400 4600 4700 4800 4802 4805 4900 5100 5101 5200 5400 5500 5501 5600 5601 5700 5701 5800 6000 6001 6002 6003 6004 6100 HEALTH EXERCISE CLUB TOURIST AT CAMP RACE TRACK GOLF COURSE DRIVING RANGE HOTEL MOTL MOTEL HOTEL HOTEL LUXURY HOTELS-EXTENDED STAY HOTELS-BED & BREAKFA VAC INDUST INDUST PARK VAC INDUST - MISPLAC VAC INDUST W/SITE 1M VACANT INDUSTRIAL RE LIGHT MANUF COMMERCE CENTER COMMERCE/FLEX CONDO HEAVY INDUS LUMBER YARD PACKING PLA OTHER FOOD MINERAL PRO WAREHOUSEIN MINI WARE HOUSE WAREHOUSE CONDO OPEN STORAG CROPLAND CROPLAND - PARCEL HA CROPLAND TIMBERLAND TIMBERLAND TIMBERLAND - PARCEL TIMBERLAND TIMBERLAND - PARCEL TIMBERLAND TIMBERLAND - PARCEL TIMBERLAND GRAZING LAN HORSE BREEDING HORSE BREEDING/BOARD HORSE BREEDING HORSE BOARDING GRAZING LAN 0-3 Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Industrial Warehouse Industrial Warehouse Industrial Warehouse Industrial Warehouse Industrial Warehouse Industrial Warehouse Industrial Warehouse Industrial Warehouse Industrial Warehouse Industrial Warehouse Industrial Warehouse Industrial Warehouse Industrial Warehouse Industrial Warehouse Industrial Warehouse Industrial Warehouse Industrial Warehouse Not Used Not Used Not Used Not Used Not Used Not Used Not Used Not Used Not Used Not Used Not Used Not Used Not Used Not Used Not Used Not Used Not Used 6200 6201 6300 6400 6401 6500 6600 6601 6900 6901 7000 7100 7200 7201 7300 7400 7401 7402 7500 7502 7600 7605 7700 7900 8100 8200 8300 8400 8600 8700 8705 8800 8900 8901 8905 9100 9105 9200 9300 9400 9401 9500 9600 9700 9800 9900 GRAZING LAN GRAZING LAND - NATIV GRAZING LAN GRAZI NG LAN GRAZING LAND - PARCE GRAZING LAN ORCHARD GRO ORCHARD/GROVES/CITRU ORNAMENTALS RETAIL NURSERY VACANT INS CHURCHES SCHOOL PRIV DAY CARE/PRE SCHOOL HOSP PRIV HOME AGED NURSING HOME RETIREMENT COMPLEX ORPHANAGES REHAB LIVING FACILlT MORTUARIES CEMETERIES CLUBS LODGE CULTURAL ORG MILITARY FOREST PARK SCHOOLS PUB COLLEGE PUB COUNTY STATE OTHER STATE - CELL TOWER S FEDERAL MUNICIPAL MUNICIPAL - AIRPORT MUNICIPAL - CELL TOW UTILITY UTILITY - CELL TOWER MINING PETROLEUM RIGHT OF RIGHT OF WAY RIVERS LAKE WASTE LANDS CO OWN PRK CENTRALL Y ACR NOT AG 0-4 Not Used Not Used Not Used Not Used Not Used Not Used Not Used Not Used Not Used Not Used Commercial Institutional Institutional Institutional Commercial Institutional Institutional Institutional Institutional Institutional Institutional Institutional Institutional Institutional Institutional Institutional Not Used I nstitutiona I I nstitutiona I Institutional Institutional Institutional Institutional Institutional Commercial Not Used Not Used Not Used Not Used Not Used Not Used Not Used Not Used Not Used Not Used Not Used Not Used 9905 9910 9911 9930 9950 9999 H.OO N.OO 5 ACRE 10 ACRE TRACT SIGN SITE NO ACCESS PUD-NOT STARTED NOMINAL VALUE STRIP HEADER RECORDS INFORMA TION/REFERENC 0-5 Not Used Not Used Not Used Not Used Not Used Not Used Not Used Not Used 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, is hereby established as follows for the purpose of this Initial Assessment Resolution: Residential Property Use Category Single Family Residential Multi Family Residential Rate Per Capacity Billing Unit $115.00 $218.00 Non-Residential Property Use Categories Commercial Industrial/Warehouse Institutional Rate Per Capacity Billing Unit $241.00 $58.00 $539.00 (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 E-1 authorized by the City Commission shall be supplemented by any legally available funds, or combination of such funds, and shall not be paid for by proceeds or funds derived from the Fire 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. GENERAL PROPERTY. The Fire Rescue Assessment for each Building within the City shall be computed as follows: (A) Respectively, multiply the Fire Rescue Assessed Cost by the Demand Percentage attributable to each of the 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 Property Use Categories. (B) Separate each Building in each Property Use Category into the appropriate Hazard Classification according to its Building Use. Then separate each Building in each Property Use Category, except Special Use Buildings, into the appropriate square footage categories by Hazard Classification provided in the following Capacity Unit Assignment Chart: F-4 Hazard Class Hazard Hazard Class Hazard Class Hazard Class Hazard Hazard Class Hazard Hazard Hazard Class Capacity 7 Minimum Class 7 6 Minimum 6 Maximum 5 Minimum Class 5 4 Minimum Class 4 Class 3 3 Maximum Units Sq.Ft. Maximum Sq.Ft. Sq. Ft. Sq.Ft. Maximum Sq.Ft. Maximum Minimum Sq.Ft. Sq.Ft. Sq.Ft. Sq. Ft. Sq.Ft. 0 0 99 0 99 0 99 0 99 0 99 1 100 1,199 100 899 100 699 100 499 100 399 1.5 1,200 1,999 900 1,599 700 1,199 500 899 400 799 2 2,000 3,099 1,600 2,499 1,200 1,799 900 1,399 800 1,199 2.5 3,100 4,499 2,500 3,499 1,800 2,499 1 ,400 1,899 1,200 1,599 3 4,500 6,099 3,500 4,799 2,500 3,499 1,900 2,599 1,600 2,199 3.5 6,100 7,999 4,800 6,199 3,500 4,499 2,600 3,399 2,200 2,899 4 8,000 9,999 6,200 7,799 4,500 5,699 3,400 4,299 2,900 3,599 4.5 10,000 12,399 7,800 9,699 5,700 6,999 4,300 5,299 3,600 4,499 5 12,400 14,999 9,700 11 ,699 7,000 8,499 5,300 6,399 4,500 5,399 5.5 15,000 17,799 11,700 13,899 8,500 9,999 6,400 7,599 5,400 6,399 6 17,800 20,899 13,900 16,299 10,000 11 ,799 7,600 8,899 6,400 7,599 6.5 20,900 24,199 16,300 18,899 11,800 13,699 8,900 10,299 7,600 8,799 7 24,200 27,799 18,900 21,699 13,700 15,699 10,300 11 ,899 8,800 9,999 7.5 27,800 31,699 21,700 24,699 15,700 17,799 11 ,900 13,499 10,000 11,399 8 31,700 35,699 24,700 27,799 17,800 20,099 13,500 15,199 11 ,400 12,899 8.5 35,700 39,999 27,800 31,199 20,100 22,499 15,200 17,099 12,900 14,399 9 40,000 44,599 31,200 34,699 22,500 25,099 17,100 18,999 14,400 16,099 9.5 44,600 49,399 34,700 38,499 25,100 27,799 19,000 21,099 16,100 17,799 10 49,400 54,499 38,500 42,399 27,800 30,699 21,100 23,199 17,800 19,599 10.5 54,500 59,799 42,400 46,599 30,700 33,699 23,200 25,499 19,600 21,599 11 59,800 65.399 46,600 50,899 33,700 36,799 25,500 27,799 21,600 23,599 11.5 65,400 71,199 50,900 55,399 36,800 39,999 27,800 30,299 23,600 25,599 12 71,200 77.199 55,400 60,099 40,000 43,499 30,300 32,899 25,600 27,799 12.5 77,200 83,499 60,100 64,999 43,500 46,999 32,900 35,499 27,800 30,099 F-5 Hazard Class Hazard Hazard Class Hazard Class Hazard Class Hazard Hazard Class Hazard Hazard Hazard Class Capacity 7 Minimum Class 7 6 Minimum 6 Maximum 5 Minimum Class 5 4 Minimum Class 4 Class 3 3 Maximum Units Sq.Ft. Maximum Sq.Ft. Sq. Ft. Sq.Ft. Maximum Sq.Ft. Maximum Minimum Sq.Ft. Sq. Ft. Sq.Ft. Sq.Ft. Sq.Ft. 13 83,500 89,999 65,000 70,099 47,000 50,699 35,500 38,299 30,100 32,399 13.5 90,000 96,799 70,100 75,399 50,700 54,499 38,300 41 , 199 32,400 34,899 14 96,800 103,899 75,400 80,899 54,500 58,499 41,200 44,199 34,900 37,399 14.5 103,900 111,199 80,900 86,599 58,500 62,499 44,200 47,299 37,400 39,999 15 111,200 118,699 86,600 92,399 62,500 66,799 47,300 50,499 40,000 42,799 15.5 118,700 126,499 92,400 98,499 66,800 71,199 50,500 53,799 42,800 45,599 16 126,500 134,499 98,500 104,699 71,200 75,699 53,800 57,199 45,600 48,399 16.5 134,500 142,799 104,700 111,199 75,700 80,299 57,200 60,799 48,400 51,399 17 142,800 151,299 111,200 117,799 80,300 85,099 60,800 64,399 51,400 54,499 17.5 151,300 159,999 117,800 124,599 85,100 89,999 64,400 68,099 54,500 57,599 18 160,000 169,099 124,600 131,599 90,000 95,099 68,100 71,899 57,600 60,899 18.5 169,100 178,299 131,600 138,799 95,100 100,299 71,900 75,899 60,900 64,199 19 178,300 187,799 138,800 146,199 100,300 105,699 75,900 79,899 64,200 67,599 19.5 187,800 197,599 146,200 153,799 105,700 111 , 1 99 79,900 84,099 67,600 71,199 20 197,600 207,599 153,800 161,599 111,200 116,799 84,100 88,299 71,200 74,799 20.5 207,600 217,799 161,600 169,599 116,800 122,499 88,300 92,699 74,800 78,399 21 217,800 228,299 169,600 177,799 122,500 128,499 92,700 97,099 78,400 82,199 21.5 228,300 239,099 177,800 186,099 128,500 134,499 97,100 101,699 82,200 86,099 22 239,100 249,999 186,100 194,699 134,500 140,699 101,700 106,399 86,100 89,999 22.5 250,000 261,299 194,700 203,399 140,700 146,999 106,400 111 ,199 90,000 94,099 23 261,300 272,799 203,400 212,399 147,000 153,499 111,200 115,999 94,100 98,199 23.5 272,800 284,499 212,400 221,499 153,500 159,999 116,000 120,999 98,200 102,399 24 284,500 296,499 221,500 230,799 160,000 166,799 121,000 126,099 102,400 106,799 24.5 296,500 308,699 230,800 240,299 166,800 173,699 126,100 131,299 106,800 111 ,199 25 308,700 321,199 240,300 249,999 173,700 180,699 131,300 136,599 111,200 115,599 F-6 Hazard Class Hazard Hazard Class Hazard Class Hazard Class Hazard Hazard Class Hazard Hazard Hazard Class Capacity 7 Minimum Class 7 6 Minimum 6 Maximum 5 Minimum Class 5 4 Minimum Class 4 Class 3 3 Maximum Units Maximum Maximum Maximum Minimum Sq.Ft. Sq. Ft. Sq.Ft. Sq. Ft. Sq.Ft. Sq.Ft. Sq.Ft. Sq.Ft. Sq.Ft. Sq.Ft. 25.5 321,200 333,899 250,000 259,899 180,700 187,799 136,600 141,999 115,600 120,199 26 333,900 346,799 259,900 269,999 187,800 195,099 142,000 147,499 120,200 124,899 26.5 346,800 359,999 270,000 280,299 195,100 202,499 147,500 153,199 124,900 129,599 27 360,000 373,499 280,300 290,799 202,500 210,099 153,200 158,899 129,600 134,499 27.5 373,500 387,199 290,800 301,499 210,100 217,799 158,900 164,699 134,500 139,399 28 387,200 401 , 1 99 301,500 312,299 217,800 225,699 164,700 170,699 139,400 144,399 28.5 401,200 415,399 312,300 323,399 225,700 233,699 170,700 176,699 144,400 149,599 29 415,400 429,799 323,400 334,599 233,700 241,799 176,700 182,799 149,600 154,799 29.5 429,800 444,499 334,600 346,099 241,800 249,999 182,800 189,099 154,800 159,999 30 444,500 459,399 346,100 357,699 250,000 258,499 189,100 195,399 160,000 165,399 30.5 459,400 474,599 357,700 369,499 258,500 266,999 195,400 201,899 165,400 170,899 31 474,600 489,999 369,500 381,499 267,000 275,699 201,900 208,499 170,900 176,399 31.5 490,000 505,699 381,500 393,699 275,700 284,499 208,500 215,099 176,400 182,099 32 505,700 521,699 393,700 406,099 284,500 293,499 215,100 221,899 182,100 187,799 32.5 521,700 537,799 406,100 418,699 293,500 302,499 221,,900 228,799 187,800 193,599 33 537,800 554,199 418,700 431 ,499 302,500 311,799 228,800 235,799 193,600 199,599 33.5 554,200 570.899 431,500 444,499 311,800 321 , 1 99 235,800 242,899 199,600 205,599 34 570,900 587,799 444,500 457,699 321,200 330,699 242,900 249,999 205,600 211,599 34.5 587,800 604,999 457,700 470,999 330,700 340,299 250,000 257,299 211,600 217,799 35 605,000 622,399 471,000 484,599 340,300 350,099 257,300 264,799 217,800 224,099 35.5 622,400 639,999 484,600 498,299 350,100 359,999 264,800 272,299 224,100 230,399 36 640,000 657,999 498,300 512,299 360,000 370,099 272,300 279,899 230,400 236,899 36.5 658,000 676,099 512,300 526,399 370,100 380,299 279,900 287,599 236,900 243,399 37 676,100 694,499 526,400 540,699 380,300 390,699 287,600 295,399 243,400 249,999 37.5 694,500 713,099 540,700 555,199 390,700 401,199 295,400 303,299 250,000 256,799 F-7 Hazard Class Hazard Hazard Class Hazard Class Hazard Class Hazard Hazard Class Hazard Hazard Hazard Class Capacity 7 Minimum Class 7 6 Minimum 6 Maximum 5 Minimum Class 5 4 Minimum Class 4 Class 3 3 Maximum Units Sq.Ft. Maximum Sq.Ft. Sq. Ft. Sq.Ft. Maximum Sq.Ft. Maximum Minimum Sq.Ft. Sq.Ft. Sq.Ft. Sq.Ft. Sq.Ft. 38 713,100 731,999 555,200 569,899 401,200 411,799 303,300 311,399 256,800 263,599 38.5 732,000 751,199 569,900 584,799 411,800 422,499 311,400 319,499 263,600 270,399 39 751,200 770,499 584,800 599,899 422,500 433,499 319,500 327,799 270,400 277,399 39.5 770,500 790,199 599,900 615,199 433,500 444,499 327,800 336,099 277,400 284,499 40 790,200 999,999,999 615,200 999,999,999 444,500 999,999,999 336,100 999,999,999 284,500 999,999,999 F-8 (C) Based upon these assignments and the assignment of Capacity Units to Special Use Buildings in accordance with Section F-3, allocate the appropriate number of Capacity Units to each Building and then add up the total number of Capacity Units in each Property Use Category. This sum reflects the total number of Capacity Units to be used by the City in computing Fire Rescue Assessments for each Property Use Category. (D) For each Property Use Category, divide the product of subsection (A) by the product of subsection (C). This result expresses the rate per Capacity Unit for each Property Use Category. (E) Multiply the appropriate rate per Capacity Unit from subsection (0) by the total Capacity Units assigned to that Building in subsection (B). The result is the total Fire Rescue Assessment to be imposed upon each Building. (F) For Residential Condominiums, Non-Residential Condominium Units, Attached Townhouse Units and Detached Townhouse Units, the Fire Rescue Assessment shall be determined as follows: (1) For Residential Condominiums, add the number of Capacity Units assigned to all Buildings within the Condominium Complex and then divide this product by the total number of Residential Condominiums within the Condominium Complex to determine each Residential Condominium's Capacity Unit assignment. Multiply the appropriate rate per Capacity Unit from subsection (D) by the total Capacity Units assigned to that Residential Condominium to determine each Residential Condominium's Fire Rescue Assessment. F-9 (2) For Non-Residential Condominium Units, divide each Non- Residential Condominium Unit's square footage by the total Building Area of the Non-Residential Condominium Building to determine each Non-Residential Condominium Unit's relative percentage of the total Building Area. Multiply the total Capacity Units assigned to each Non-Residential Condominium Building by each Non-Residential Condominium Unit's relative percentage of the total Building Area to determine each Non-Residential Condominium Unit's share of Capacity Units. Multiply the appropriate rate per Capacity Unit from subsection (D) by the total Capacity Units assigned to that Non-Residential Condominium Unit to determine each Non-Residential Condominium Unit's Fire Rescue Assessment. (3) For Attached Townhouse and Detached Townhouse, divide the number of Capacity Units assigned to each Building by the total number of Townhouse Units within the Attached Townhouse or Detached Townhouse to determine each Townhouse Unit's share of Capacity Units. Multiply the appropriate rate per Capacity Unit from subsection (D) by the total Capacity Units assigned to that Townhouse Unit to determine each Townhouse Unit's Fire Rescue Assessment. SECTION F-2. 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-10 SECTION F-3. SPECIAL USE BUilDINGS. The Fire Rescue Assessments for each Special Use Building shall be based upon the assigned Fire Flow Requirement as determined by the City on a case-by-case basis. F-11 APPENDIX G 2008 FEDERAL POVERTY LEVEL GUIDELINES AND HARDSHIP ASSISTANCE LEVELS 2008 Federal Level Guidelines Persons in Family or Household 100% 125% 150% 175% 1 2 3 4 5 6 7 8 $10,400 $13,000 $15,600 $18,200 14,000 17,500 21,000 24,500 17,600 22,000 26,400 30,800 21,200 26,50 00 37,100 24,800 31,0 00 43,400 28,400 35, 42,600 49,700 32,000 40,000 48,000 56,000 35,600 44,500 53,400 62,300 For each additional person, add 3,600 3,600 3,600 SOURCE: Federal Register, Vol. 73, No. 15, January 23,2008, pp. 3971-3972 HARDSHIP ASSISTANCE LEVELS Income Bracket 100% of poverty level or less 125% of poverty level 150% of poverty level 175% of poverty level Assistance Level 100% 75% 50% 25% G-1 APPENDIX H FORM OF NOTICE TO BE PUBLISHED To Be Published by April 21, 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 May 12, 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 capacity units attributed to that parcel. The proposed fire rescue assessment rate schedule for the Fiscal Year beginning on October 1, 2007 and future fiscal years is as follows: Residential Property Use Category Single Family Residential Multi Family Residential Rate Per Capacity Billing Unit $115.00 $218.00 Non-Residential Property Use Categories Commercial I ndustrial/W arehollse Institutional Rate Per Capacity Billing Unit $241.00 $58.00 $539.00 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. F or the 2007-2008 Fiscal Year, the fire rescue service non-ad valorem assessment will be collected in arrears on a separate bill that will be mailed to you in May 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 the collection of any delinquent amounts on a subsequent years' tax bill, which, if not paid, would cause a tax certificate to be issued against the property and may result in a loss of title. Commencing with the 2008-2009 Fiscal Year and continuing for each year the assessment is imposed, the fire rescue service non-ad valorem assessment, including any delinquent amounts, will be collected on the annual ad valorem tax bill mailed in November of each year that the assessment is imposed, beginning with the tax bill to be mailed in November 2008. Failure to pay the assessment will cause a tax certificate to be issued against the property in accordance with the provisions of Florida law, 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 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: APRIL 21, 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 capacity 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 May 12, 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 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 1-1 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. For the 2007-2008 Fiscal Year, the fire rescue service non-ad valorem assessment amount shown on this notice for the above parcel will be collected in arrears on a separate bill that will be mailed to you in May 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 the collection of any delinquent amounts on a subsequent years' tax bill, which, if not paid, would cause a tax certificate to be issued against the property and may result in a loss of title. Commencing with the 2008-2009 Fiscal Year and continuing for each year the assessment is imposed, the fire rescue service non-ad valorem assessment amount shown on this notice for the above parcel, including any delinquent amounts, will be collected on the annual ad valorem tax bill mailed in November of each year that the assessment is imposed, beginning with the tax bill to be mailed in November 2008. Failure to pay the assessment will cause a tax certificate to be issued against the property in accordance with the provisions of Florida law, 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.m * * * * * THIS IS NOT A BILL * * * * * 1-2 CITY OF WINTER SPRINGS, FLORIDA INITIAL ASSESSMENT RESOLUTION ADOPTED APRIL 14, 2008 TABLE OF CONTENTS Pane SECTION 1. AUTHORITY .....................................................................................1 SECTION 2. PURPOSE AND DEFINITIONS ...................................................... ..1 SECTION 3. PROVISION AND FUNDING OF FIRE RESCUE SERVICES........ 11 SECTION 4. IMPOSITION AND COMPUTATION OF FIRE RESCUE ASSESSMENTS ............................................................................. 11 SECTION 5. LEGISLATIVE DETERMINATIONS OF SPECIAL BENEFIT AND FAIR APPORTIONMENT ....................................................... 11 SECTION 6. COST APPORTIONMENT METHODOLOGY ................................ 20 SECTION 7. PARCEL APPORTIONMENT METHODOLOGY ............................ 21 SECTION 8. DETERMINATION OF FIRE RESCUE ASSESSED COSTS; ESTABLISHMENT OF INITIAL FIRE RESCUE ASSESSMENTS ............................................................................. 21 SECTION 9. ASSESSMENT ROLL ..................................................................... 22 SECTION 10. PROCEDURE FOR HARDSHIP ASSISTANCE ............................. 23 SECTION 11. MOBILE HOME VACANCY ADJUSTMENT ................................... 26 SECTION 12. METHOD OF COLLECTION .......................................................... 28 SECTION 13. INSTALLMENT PAYMENT PROGRAM ......................................... 28 SECTION 14. AUTHORIZATION OF PUBLIC HEARING ..................................... 29 SECTION 15. NOTICE BY PUBLICATION ........................................................... 29 SECTION 16. NOTICE BY MAIL ........................................................................... 29 SECTION 17. APPLICATION OF ASSESSMENT PROCEEDS ........................... 29 SECTION 18. EFFECTIVE DATE ......................................................................... 30 APPENDIX A: FIRE RESCUE INCIDENT REPORT TYPE OF SITUATION FOUND CODES ........................................................A-1 APPENDIX B: FIXED PROPERTY USE CODES ................................................ B-1 APPENDIX C: IMPROVEMENT AND HAZARD CODES ..................................... C-1 APPENDIX D: DOR CODES ................................................................................ D-1 APPENDIX E: ESTIMATED FIRE RESCUE ASSESSMENT RATE SCHEDULE ......................................................................... E-1 APPENDIX F: PARCEL APPORTIONMENT METHODOLOGY ........................... F-1 APPENDIX G: 2008 FEDERAL POVERTY LEVEL GUIDELINES AND HARDSHIP ASSISTANCE LEVELS .................................... G-1 APPENDIX H: FORM OF NOTICE TO BE PUBLISHED ...................................... H-1 APPENDIX I: FORM OF NOTICE TO BE MAILED ............................................... i-1 RESOLUTION NO. 2008-~_ 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 A MOBILE HOME VACANCY ADJUSTMENT; 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: "Attached Townhouse" means a Building containing three or more Townhouse Units. "Building Area" means the total area of a Building expressed in square feet and reflected on the Tax Roll or, in the event such information is not reflected or determined not to be accurately reflected on the Tax Roll, that area determined by the City. "Building Use" shall mean the property use, as assigned to each Building within the City, which poses the greatest fire hazard according to the Hazard Classifications. "Capacity Unit" means the standard unit used to calculate the Fire Flow Requirement for each Building after taking into consideration the Building's Hazard Classification and any available Mitigation Credits. Capacity Units are measured in 300 gallon per minute increments, which is the City's standard resource allocation for an initial response to a fire call. "Certified Fire Suppression System" means an approved automatic sprinkler system or other fire suppression system which is approved by the City and installed, inspected, monitored, and maintained in accordance with the City's adopted standards. "Code Descriptions" mean the descriptions listed in the Fixed Property Use Codes, the Improvement Codes, and the Hazard Classifications. "Commercial Property" means those Tax Parcels with a Code Description designated as "Commercial" in the Improvement Codes specified in Appendix C. "Condominium Complex" means a condominium community created by a declaration of condominium pursuant to Chapter 718, Florida Statutes. "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. 2 "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 Time in Service demand for fire rescue services contained in the Fire Rescue Incident Reports in the State Database under the methodology described in Section 6 of this Initial Assessment Resolution. "Detached Townhouse" means a Building containing two or fewer Townhouse Units. "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. "Emergency Medical Services" means those services recorded in the 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 Flow Requirement" means the minimum amount of water, which then equates to the number of fire fighters, quantity and size of apparatus, and other special 3 fire fighting equipment, required to be available for each Building in the City pursuant to the City's standard resource allocation for an initial response to a fire call. Each Building's Fire Flow Requirement is expressed in an assignment of Capacity Units. "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; (D) the cost of fuel, parts, supplies, maintenance, repairs, and utilities; (E) the cost of computer services, data processing, and communications; (F) the cost of all lands and interest therein, leases, property rights, easements, and franchises of any nature whatsoever; (G) 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 4 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. (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. 5 "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. "Hazard Classification" or "Hazard Class" means a series of numbers 3 through 7 assigned to each Building Use in Appendix C, which is attached hereto and incorporated herein by reference, which reflects the quantity or combustibility of the Building's contents and the anticipated rate of spread and heat release in the event of a fire, as provided in NFPA 1142, Chapter 5. "Hazard Class 3" means a severe hazard occupancy where the quantity or combustibility of contents is expected to develop very high rates of spread and heat release, as defined in NFPA 1142, Chapter 5. This Hazard Class includes, but is not limited to, building uses such as flammable liquid spraying, plastic processing, plywood and particleboard manufacturing, sawmills, and textile picking. "Hazard Class 4" means a high hazard occupancy where the quantity or combustibility of contents is expected to develop high rates of spread and heat release, as defined in NFPA 1142, Chapter 5. This Hazard Class includes, but is not limited to, 6 building uses such as barns and stables, building material storage, department stores, repair garages, and warehouses. "Hazard Class 5" means a moderate hazard occupancy where the quantity or combustibility of contents is expected to develop moderate rates of spread and heat release, as defined in NFPA 1142, Chapter 5. This Hazard Class includes, but is not limited to, building uses such as clothing plants, farm storage, laundries, machine shops, restaurants, nurseries, and unoccupied buildings. "Hazard Class 6" means a low hazard occupancy where the quantity or combustibility of contents is expected to develop low rates of spread and heat release, as defined in NFPA 1142, Chapter 5. This Hazard Class includes, but is not limited to, building uses such as bakeries, barber or beauty shops, churches, medical offices, service stations, government buildings, and parking garages. "Hazard Class 7" means a light hazard occupancy where the quantity or combustibility of contents is expected to develop relatively light rates of spread and heat release, as defined in NFPA 1142, Chapter 5. This Hazard Class includes, but is not limited to, building uses such as apartments, single family homes, hospitals, hotels and motels, nursing homes, prisons, and schools. "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. "Incident Report" means an individual report filed with the Florida State Fire Marshal under FFIRS. 7 "IndustriallVVarehouse Property" means those Tax Parcels with a Code Description designated as "Industrial/V1/arehouse" 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. "Mitigation Credit" means for any Building a reduction of up to 40% of the Capacity Units assigned to that Building due to the presence of a Certified Fire Suppression System or unique Building construction designed to provide extraordinary measures of fire resistance which reduce the Fire Flow Requirement for that Building. The Mitigation Credit for each Building shall be determined in accordance with the Mitigation Credit policy to be provided in the Final Assessment Resolution. "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 Cooperative" means a Tax Parcel to which the Property Appraiser has assigned a DOR Code of 0500 as specified in the DOR Codes attached hereto as Appendix D. "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 8 amended from time-to-time. The term "Mobile Home Park Property" shall also include any Mobile Home Cooperatives. "Multi-Family Property" means those Tax Parcels with a Code Description designated as "Multi-Family" in the Improvement Codes specified in Appendix A, together with Residential Condominiums and Attached Townhouses. "NFPA" means the National Fire Protection Agency. "NFPA 1142" means NFPA 1142, 2007 edition, Standard on Water Supplies for Suburban and Rural Fire Fighting. "Non-Residential Condominium Unit" means those Tax Parcels to which the Property Appraiser has assigned a DOR Code of 1105, 1905 or 4805 in the DOR Codes specified in Appendix D. "Non-Residential Condominium Building" means a Building that contains one or more Non-Residential Condominium Units or appurtenant common area. "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 or her 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. 9 "Property Use Categories" mean, collectively, Single Family Residential Property, Multi-Family Property and all categories of Non-Residential Property. "Residential Condominium" means those Tax Parcels to which the Property Appraiser has assigned a DOR Code of 0400 in the DOR Codes specified in Appendix D. "Single Family Residential Property" means those Tax Parcels with a Code Description designated as "Single Family" in the Improvement Codes specified in Appendix C, including duplexes and Detached Townhouses. "Special Use Building" means a Building that presents a special fire protection problem as determined by the City, such that the methodology for assignment of Capacity Units is inapplicable due to the extraordinary risk presented by that Building. Examples of such Special Use Buildings include, but are not limited to, lumberyards, petroleum storage facilities, refineries, grain elevators, and large chemical plants. "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. "Time in Service" means the total amount of man-hours expended for each Fire Rescue Incident Report and aggregated by Property Use Category for purposes of the Cost Apportionment Methodology described in Section 6 of this Initial Assessment Resolution. 10 "Townhouse Unit" means a Tax Parcel to which the Property Appraiser has assigned a DOR Code of 0103 in the DOR Codes specified in Appendix D. 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. (B) It is hereby ascertained, determined, and declared that each parcel of Assessed Property located within the City will be benefited by the City's provision of fire rescue services, facilities, and programs in an amount not less than the Fire Rescue Assessment imposed against such parcel, computed in the manner set forth in this Initial Assessment Resolution. SECTION 4. IMPOSITION AND COMPUTATION OF FIRE RESCUE ASSESSMENTS. Fire Rescue Assessments shall be imposed against all Tax Parcels 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 11 Springs Fire Rescue Assessment Program, March 2008, 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, Building 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 Codes 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, 12 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 Time in Service detailed in the Fire Rescue Incident Reports is a fair and reasonable method to apportion the Fire Rescue Assessed Costs among the Property Use Categories. 13 (G) The Time in Service for fire rescue services provides an accurate measure of the fire department personnel, apparatus and other resources employed by the City to provide fire rescue services to each Property Use Category. Therefore, it is fair and reasonable to apportion the Fire Rescue Assessed Costs among the Property Use Categories based upon the proportionate Time in Service for each Property Use Category. (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. parcel apportionment (J) The potential demand for fire rescue services is driven by the property's assigned Fire Flow Requirement (expressed in Capacity Units), as determined by the 14 City's response protocols, the Hazard Classification according to Building Use, the Square Footage of the Building, and applicability of any Mitigation Credits. (K) Apportioning the Fire Rescue Assessed Costs for fire rescue services on a Capacity Unit basis is a fair and reasonable method of Parcel Apportionment based upon historical demand for fire rescue services, the fire risk presented by each specific Building Use, the size of the Building, and the amount of fire flow, fire fighters, quantity and size of apparatus, and other special fire fighting equipment that must be available for each Building in accordance with the City's standards and practices. (L) The Fire Flow Requirement for each Building is a proxy for the number of fire fighters, quantity and size of apparatus and other special fire fighting equipment required to be available for each Building in the City pursuant to the City's standard resource allocation for an initial response to a fire call. For example, seven fire fighters and two engines are required to deliver a 300 gallon per minute response. Therefore, it is fair and reasonable to use the Fire Flow Requirement (as expressed in Capacity Units) for each Building for the Parcel Apportionment because the Fire Flow Requirement for each Building provides a reasonable estimation of the costs of the fire fighters, apparatus, equipment, services, facilities and programs the City must have available to serve each Building and these fire fighting resources are directly funded by the Fire Rescue Assessment. (M) NFPA 1142, Annex G provides a method for determining the Fire Flow Requirement for Buildings depending upon a series of factors, including the type of construction, size of the Building and the Hazard Class or potential combustibility of the contents of the Building. NFPA 1142, Annex G is used by the City to determine the Fire 15 Flow Requirement and fire department resources that must be available in the event of a maximum fire response for each Building within the City. Therefore, it is fair and reasonable to use NFPA 1142, Annex G in calculating the Parcel Apportionment because such standard contains the best practices in the fire fighting industry and is the most comprehensive, accurate and reliable information with regard to determining Fire Flow Requirements. (N) The City's initial full alarm assignment provides for the establishment of an uninterrupted water supply of 300 gallons per minute. It is fair and reasonable to use the City's response protocol as the basis for calculating the Capacity Units assigned to each Building because each Capacity Unit equates to the fire department's capability to effectively deliver fire flow of 300 gallons per minute. (O) It is fair and reasonable to use "ordinary construction" as the construction type for determining the Fire Flow Requirement for each Building because ordinary construction is the predominant construction type within the City and credits will be available on a case-by-case basis for any more fire resistant type of construction. (P) Afire in a Building containing highly combustible contents will require a higher rate of fire flow and associated resources due to a greater risk of fire spread and heat release than a Building with contents of low combustibility and the City must allocate its fire fighting resources to provide this greater fire flow demand. Therefore, it is fair and reasonable to use the Hazard Classifications established by NFPA 1142, Chapter 5 as one factor in the Parcel Apportionment because such standard contains the best practices in the fire fighting industry and is the most comprehensive, accurate and reliable information with regard to Building risk assignments. 16 (Q) The greater the size of the Building, the greater the potential for a large fire and the greater the Fire Flow Requirement that must be available in the event of a fire in a structure of that Building's size and Hazard Classification. Therefore, it is fair and reasonable to use Building Square Footage as one factor in the Parcel Apportionment. (R) There may be additional factors that could increase the Fire Flow Requirement needed for a specific Building; however, the administrative burden of collecting and maintaining such data for every property within the City makes it impractical for the City to utilize these factors and greatly outweighs the benefit that could be realized from a further refinement of the methodology. (S) The demand for the availability of fire rescue services diminishes at the outer limit of Building size since a fire occurring in a Building greater than a certain size is not capable of being suppressed under expected conditions and the fire control activities under such circumstances are directed to avoid the spread of the fire to adjacent structures. Further, NFPA 1142, Annex G provides that fire flow to a particular Building should not exceed 12,000 gallons per minute, therefore it is fair and reasonable to place a cap on the maximum Fire Flow Requirement attributable to any Building of 12,000 gallons per minute. (T) In the case of a Building equipped with a Certified Fire Suppression System or a Building that is otherwise designed to be more fire resistant due to unique building construction, the City's fire fighting resources must still be present at the scene of any fire incident to control the scene, respond in the event of a system malfunction, ultimately extinguish any fire, and ensure the safety of all structures involved. However, 17 fully functioning and properly designed Certified Fire Suppression Systems and fire resistant construction may provide some measure of built-in fire protection which may lessen the total fire suppression burden and the use of the City's fire fighting resources. Further, as an incentive to encourage existing and new Buildings to employ these types of fire safety measures, it is fair and reasonable to provide Mitigation Credits for Buildings with these features that perform to original design standards for fire resistant construction or for Certified Fire Suppression Systems that are installed, monitored, inspected, maintained and tested to the specifications of City standards. (U) Pursuant to NFPA 1142, Annex G, the Fire Flow Requirement for Special Use Buildings, such as lumber yards, aircraft hangars and petroleum storage facilities which present special fire protection problems should be determined on an individual basis, therefore it is fair and reasonable for the City to determine the Fire Flow Requirement for Special Use Buildings on an individual basis. policies (V) Institutional Property whose use is wholly or partially exempt from ad valorem taxation under Florida law provide facilities and uses to the ownership, 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 Buildings located on such parcels of Institutional Property whose Building use is wholly 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 18 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. (W) 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. (X) As a consequence of the transient use and potential extraordinary vacancies within Mobile Home Park Property as compared to other Single Family Residential Property and the lack of demand for fire rescue services for unoccupied spaces, it is fair and reasonable to provide for an extraordinary vacancy adjustment procedure for Mobile Home Park Property. (Y) 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 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 19 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 total Time in Service 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 Time in Service allocated to each Property Use Category bears to the total Time in Service 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. (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. 20 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. (B) 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 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. (B) 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. (B) 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 22 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. (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. 23 (C) Prior to June 15, 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; (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. (D) 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 24 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 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. 25 (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. SECTION 11. MOBILE HOME VACANCY ADJUSTMENT. (A) As a consequence of the transient use and potential for significant numbers of vacancies within Mobile Home Parks, as compared to other Single Family Residential Property and the potential sustained lack of demand for fire rescue services for unoccupied spaces, each Owner of Mobile Home Park property shall be afforded the opportunity to demonstrate, in the manner described below, the vacancy rate in space occupancy within such property and receive a vacancy adjustment to the Fire Rescue Assessments imposed upon such property. (B) Notwithstanding any language to the contrary herein, vacant spaces in Mobile Home Park property shall not be considered Single Family Residential Property and shall not be subject to the Fire Rescue Assessments. (C) Vacant spaces shall be those determined by the City Manager based on evidence of a vacancy rate provided by the Owner on or before June 15, 2008 for the initial year and on or before June 1 of each subsequent year. The vacancy rate shall be defined as the percentage of available spaces within a Mobile Home Park that were 26 vacant between January 1 through and including December 31 of the calendar year preceding the applicable deadline for the Owner's submittal of vacancy rate evidence for each year and shall be calculated as follows: Exact Number of Permitted Sites within the Mobile Home Park A (not including overflow areas) Times (x) Days in Reporting Period (x 365) B Total Possible Space Nights C A x B = C (Example: 100 sites x 365 days = 36,500) Actual Space Nights D Sum of Number of Actual Occupied Spaces for Each Day in Calendar Year Occupancy Percentage E D/C = E (Examp-e: 12,500/36,500 = 34.2% Vacancy Rate F Subtract E from 100% (Example: 100% - 34.2% = 65.8%) The Owner shall certify by affidavit to the City, on a form provided by the City Manager, the vacancy rate for the respective time period; such certification shall be subject to verification and audit. At a minimum, such affidavit shall conclusively identify and affirm (1) the tax parcel, (2) the number of spaces and type of improvements in the Mobile Home Park, and (3) the vacancy rate. (D) The City Manager is directed and authorized to adjust, or cause to be adjusted, any Fire Rescue Assessment imposed for the Fiscal Year beginning October 1, 2007 upon a parcel of Mobile Home Park property whose Owner timely and satisfactorily demonstrates by affidavit that such parcel has experienced vacancies by multiplying the vacancy rate (expressed as a decimal) by the Fire Rescue Assessment attributable to the entire parcel of Mobile Home Park property and reducing the assessment by an equivalent amount. 27 (E) Any shortfall in the expected Fire Rescue Assessment proceeds due to any adjustment for vacancy shall be supplemented by any legally available funds and shall not be paid for by proceeds or funds derived from Fire Rescue Assessments. SECTION 12. 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. (B) The City Manager shall mail bills, under Section 3.02(A) of the Ordinance, no later than May 15, 2008. (C) The Fire Rescue Assessment shall be due and payable as of June 15, 2008. Payment in full of the Fire Rescue Assessment attributable to any Tax Parcel prior to June 15, 2008 shall be entitled to a four percent (4%) early payment discount. SECTION 13. 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 two monthly payments on the Fire Rescue Assessment applicable to any Tax Parcel. (B) Applications for the installment payment program and the initial installment payment equal to one-half of the Fire Rescue Assessment attributable to the Tax Parcel must be submitted to the City prior to June 15, 2008. The remaining payment of one- half of the Fire Rescue Assessment attributable to the Tax Parcel shall be due on July 30, 2008. 28 (C) Applicants participating in the installment payment program will not be eligible for the four percent (4%) early payment discount established pursuant to Section 12(C). SECTION 14. AUTHORIZATION OF PUBLIC HEARING. There is hereby established a public hearing to be held at 5:15 p.m. or as soon thereafter as can be heard on May 12, 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 15. NOTICE BY PUBLICATION. The City Manager shall publish a notice of the public hearing authorized by Section 14 hereof in the manner and time provided in Section 2.04 of the Ordinance. The notice shall be published no later than April 21, 2008 in substantially the form attached hereto as Appendix H. SECTION 16. 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 April 21, 2008. SECTION 17. 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 the Fiscal Year, such balance shall be carried forward and used only to fund fire rescue services, facilities, and programs. 29 SECTION 18. EFFECTIVE DATE. This Initial Assessment Resolution shall take effect immediately upon its passage and adoption. PASSED AND ADOPTED this 14th day of April, 2008. CITY OF WINTER SPR~I`iGS, FLORIDA (SEAL) By ATTEST: Cit Jerk APP V D AS TO FORM AND CONTENT: City Attorney 30 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 w/no 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 B FIXED PROPERTY USE CODES Fixed Propert y Use Description Property Use Category 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 PARLOR INSTITUTIONAL 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 SCHOOUJR HIGH/MIDDLE SCHOOL INSTITUTIONAL 254 DAY CARE-IN COMMERCIAL PROPERTY COMMERCIAL 300 HEALTHCARE/DETENTION OTHER INSTITUTIONAL 322 ALCOHOUSUBSTANCE ABUSE RECOVERY CENTER INSTITUTIONAL 342 DOCTOR/DENTIST/SURGEONS OFFICE COMMERCIAL 363 REFORMATORY, JUVENILE DETENTION CENTER INSTITUTIONAL 365 POLICE STATION INSTITUTIONAL 400 RESIDENTIAL OTHER SINGLE FAMILY 419 ONE- AND TWO-FAMILY DWELLING SINGLE FAMILY 4191 MOBILE HOME FIXED PROPERTY SINGLE FAMILY 429 MULTI-FAMILY DWELLINGS MULTI-FAMILY 439 ROOMING, BOARDING, RESIDENTIAL HOTELS MULTI-FAMILY 459 RESIDENTIAL BOARD AND CARE COMMERCIAL 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 579 MOTOR VEHICLE, BOAT SALES/SERVICE/REPAIRS COMMERCIAL 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 INDUSTRIALNVAREHOUSE B-1 Fixed Proper ty Use Description Property Use Category 807 OUTSIDE MATERIAL STORAGE AREA INDUSTRIALNVAREHOUSE 808 SHED NON-SPECIFIC 880 VEHICLE STORAGE; OTHER INDUSTRIALNVAREHOUSE 882 GENERAL VEHICLE PARKING GARAGE INDUSTRIALNVAREHOUSE 888 FIRE STATIONS INSTITUTIONAL 900 OUTSIDE, SPECIAL PROPERTIES; OTHER NON-SPECIFIC 926 OUTBUILDING, EXCLUDING GARAGE NON-SPECIFIC 931 OPEN LAND, FIELD NOT USED 936 VACANT LOT NOT USED 938 GRADED AND CARED FOR PLOTS OF LAND NOT USED 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 AND HAZARD CLASSIFICATIONS APPENDIX C IMPROVEMENT CODES AND HAZARD CLASSIFICATIONS Improvement ~ Code , ~ Improvement Code Description I Property Use Category Hazard .Class 03 BARNS/SHEDS NOT USED NONE 1000 UNFINISHED INTERIOR NOT USED NONE 1013 TO BE BUILT OUT NOT USED NONE 3000 GREENHOUSES(not freestanding) NOT USED NONE HOA HOMEOWNER ASSN BLDG NOT USED NONE 02S DUPLEX (TREATED SINGLE FAM) SINGLE FAMILY RESIDENTIAL 7HZ 01 SINGLE FAMILY SINGLE FAMILY RESIDENTIAL 7HZ 01MH SINGLE FAMILY MOBILE HOME SINGLE FAMILY RESIDENTIAL 7HZ 08 MH ROOM ADD SINGLE FAMILY RESIDENTIAL 7HZ MHCO MOBILE HOME CO-OP UNIT SINGLE FAMILY RESIDENTIAL 7HZ MHPK MOBILE HOME PARK SINGLE FAMILY RESIDENTIAL 7HZ 02M MULTIFAMILY (>2 UNITS) MULTI FAMILY RESIDENTIAL 7HZ 01T TOWNHOUSE MULTI FAMILY RESIDENTIAL 7HZ 02 MULTI FAMILY < 10 UNITS MULTI FAMILY RESIDENTIAL 7HZ 04 CONDOS ' MULTI FAMILY RESIDENTIAL 7HZ 0600 MULTI FAMILY LESS THAN 10 MULTI FAMILY RESIDENTIAL 7HZ 0900 MULTI FAMILY 10 OR MORE MULTI FAMILY RESIDENTIAL 7HZ 1100 STORES -RETAIL COMMERCIAL 4HZ 1300 DEPARTMENT STORE COMMERCIAL 4HZ 1302 DISCOUNT STORE COMMERCIAL 4HZ 1400 SUPERMARKET COMMERCIAL 4HZ 1500 SHOPPING CENTER -REGIONAL COMMERCIAL 4HZ 1600 SHOPPING CENTER -LOCAL COMMERCIAL 4HZ 1700 OFFICE -ONE STORY COMMERCIAL 7HZ 1800 OFFICE -MULTI STORY COMMERCIAL 7HZ 1900 PROFESSIONAL BUILDINGS COMMERCIAL 7HZ 1905 COMMERCIAL CONDO OFFICE COMMERCIAL 7HZ 1906 COMMERCIAL CONDO ' COMMERCIAL 7HZ 2000 AIRPORT TERMINAL COMMERCIAL 4HZ 2100 RESTAURANTS COMMERCIAL 5HZ 2200 FAST FOOD COMMERCIAL 5HZ 2300 FINANCIAL INSTITUTIONS COMMERCIAL 7HZ 2400 INSURANCE CO. HEADQUARTERS COMMERCIAL 7HZ 2500 SERVICE SHOP COMMERCIAL 4HZ 2600 SERVICE STATION COMMERCIAL 6HZ 2700 AUTO/MARINA/BUS TERMINAUSHOWR COMMERCIAL 4HZ 2800 PARKING GARAGE/OPF COMMERCIAL 6HZ 2900 WHOLESALER COMMERCIAL 4HZ 3200 STAGE TYPE THEATERS COMMERCIAL 4HZ 3300 NIGHT CLUBS/LOUNGES & BARS COMMERCIAL 5HZ C-1 Improvement Code - Improvement Code Description Property Use Category Hazard Class 3400 BOWLING ALLEYS/SKATING RINKS COMMERCIAL 5HZ 3500 TOURIST ATTRACTION COMMERCIAL 5HZ 3600 CAMP BUILDING COMMERCIAL 7HZ 3700 RACE TRACKS COMMERCIAL 5HZ 3800 CLUBHOUSE COMMERCIAL 7HZ 3900 HOTEUMOTEL COMMERCIAL 7HZ 5101 DAIRY/FARM BUILDINGS COMMERCIAL 5HZ 6000 DAIRY/FARM BUILDINGS COMMERCIAL 5HZ 6800 DAIRY/FARM BUILDINGS COMMERCIAL 5HZ 6900 . DAIRY/FARM BUILDINGS COMMERCIAL 5HZ 7201 DAY CARE COMMERCIAL 7HZ 4000 WAREHOUSE INDUSTRIALNVAREHOUSE 4HZ 4100 LIGHT MFG. PRE-ENG. BUILDING INDUSTRIAUWAREHOUSE 5HZ 4200 HEAVY MFG. INDUSTRIAUWAREHOUSE 3HZ 4300 LUMBER YARD ' INDUSTRIAUWAREHOUSE FW 4600 FOOD PROCESSING INDUSTRIAUWAREHOUSE 6HZ 4800 DISTRIBUTION WAREHOUSE INDUSTRIAUWAREHOUSE 4HZ 4900 STORAGE WAREHOUSE INDUSTRIAUWAREHOUSE 4HZ 7100 CHURCHES INSTITUTIONAL 6HZ 7200 COLLEGES/SCHOOLS PRIVATE . INSTITUTIONAL 7HZ 7300 HOSPITALS PRIVATE INSTITUTIONAL 7HZ 7400 HOMES FOR AGED/SENIOR CITIZEN INSTITUTIONAL 7HZ 7405 SKILLED NURSING FACILITY INSTITUTIONAL 7HZ 7500 ORPHANAGES, OTHER NON-PROFITS INSTITUTIONAL 7HZ 7502 REHAB LIVING FACILITY INSTITUTIONAL 7HZ __ 7600 MORTUARY INSTITUTIONAL 6HZ 7700 CLUBS/LODGES/HALLS INSTITUTIONAL 7HZ 7800 LIBRARY INSTITUTIONAL 7HZ 8100 MILITARY . INSTITUTIONAL _ 6HZ _. 8200 FOREST -PARKS INSTITUTIONAL 6HZ 8300 SCHOOLS PUBLIC . INSTITUTIONAL 7HZ 8600 COUNTY BUILDINGS INSTITUTIONAL 6HZ 8601 COUNTY BUILDINGS CONVERTED RES INSTITUTIONAL 6HZ 8700 STATE BUILDINGS INSTITUTIONAL 6HZ 8800 FEDERAL BUILDINGS INSTITUTIONAL 6HZ 8900 CITY BUILDINGS INSTITUTIONAL 6HZ 8901 CITY BUILDINGS/CONVERTED RESID INSTITUTIONAL 6HZ 9100 PUBLIC SERVICE OFFICE INSTITUTIONAL 6HZ C-2 APPENDIX D DOR CODES APPENDIX D DOR CODES 0000 0001 0003 0004 0005 0100 0102 0103 0112 0150 0200 0250 0300 0400 0500 0700 0800 0801 0802 0803 0804 0805 0806 0807 0808 1000 1001 1002 1003 1004 1005 1010 1011 1012 1013 1015 1020 1100 1101 1103 1105 1200 DOR DOR Desc VAC RES WATERFRONT VACANT TOWNHOME CONDO VACANT PUD-STARTED SINGLE FAMILY RES SINGLE FAMILY TOWNHOME RESD STRUCTURE W/COM SINGLE FAMILY AG HOM MOBILE HOME MOBILE HOME AG HOMES MUL FAMILY CONDO COOPERATIVES MISCELLANEOUS RES MUL FAMILY MULTI FAMILY 1 UNIT MULTI FAMILY 2 UNIT MULTI FAMILY LESS THAN 10 MULTI FAMILY 4 UNIT MULTI FAMILY 5 UNITS MULTI FAMILY 6 UNITS MULTI FAMILY 7 UNITS MULTI FAMILY 8 UNITS VAC COMM OFFICE PROFESSIONAL HIGHWAY FEEDER ROADS OFFICE CONDOS VAC COMM -MISPLACED VAC MULTI-FAMILY COMMERCAIL SIGN SITE COMMERCIAL-TOWER SIT VAC COMM W/SITE IMP VACANT COMM-PUD VACANT COMMERCIAL RE STORE RETAIL STORE DISCOUNT STORE CONVENIENCE RETAIL-CONDOMINIUM MIXED USE Property Use Category Single Family or Multi Family Not Used Single Family or Multi Family Multi Family Not Used Single Family Single Family Single Family or Multi Family Single Family Single Family Single Family Single Family Multi Family Multi Family Multi Family Multi Family Multi Family Single Family Single Family Multi Family Mufti Family Multi Family Multi Family Multi Family Multi Family Commercial Commercial Not Used Not Used Commercial Commercial Multi Family Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial D-1 1301 1302 1400 1501 1600 1601 1602 1603 1700 1701 1702 1800 1802 1803 1804 1805 1806 1807 1900 1901 1902 1903 1905 1906 2000 2100 2101 2200 2300 2301 2500 2502 2600 2601 2602 2603 2700 2701 2702 2800 2801 2900 3000 3005 3200 3300 3301 DOR DOR Desc DEPARTMENT STORE DISCOUNT STORE SUP MARKET SUPER REG SH CTR SHOP CENTE COMMUNITY NEIGHBORHOOD SH CTR NEIGH PREFINISHD MTL RETAIL-TOWN CENTER OFFICE BLD OFFICE/CONV. RESIDEN FLEX SPACE OFFICE BLD TWO STORY OFFICE BLD THREE STORY OFFICE B FOUR STORY OFFICE BL FIVE STORY OFFICE BL SIX STORY OFFICE BLD SEVEN STORY OFFICE B PROFES MULTI STORY PROFESSIONAUCONV. R OFFICE PREF MTL RADIO & TV STATIONS OFFICE CONDO OFFICE CONDO/SHELL O AIR/MARINA RES CAFETER RESTAURANT/CONN. RES DRIVE IN RE FINANCI INS FINANCIAL INST. MULT SERVICE SHP DRY CLEANER/LAUNDROM SER STATION GAS CONVENIENCE ST QUICK LUBE/TIRE CENT CARWASH AUTO SALES USED CARS ONLY MARINE DEALERSHIPS MOBILE HOME PARKS PARKING LOT WHOLESA OUT FLORIST RETAIL NURSERY THEATER EN NIGHT CLUB BARS/CONN. RESIDENTI Property Use Category Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Single Family Not Used Commercial Commercial Commercial Commercial Commercial Commercial D-2 DOR 3400 3401 3500 3600 3700 3800 3801 3900 3901 3902 3903 3905 3910 4000 4001 4005 4013 4020 4100 4102 4105 4200 4300 4400 4600 4700 4800 4802 4805 4900 5100 5101 5200 5400 5500 5501 5600 5601 5700 5701 5800 6000 6001 6002 6003 6004 6100 DOR Desc REC FACIL HEALTH EXERCISE CLUB TOURIST AT CAMP RACE TRACK GOLF COURSE DRIVING RANGE HOTEL MOTL MOTEL HOTEL HOTEL LUXURY HOTELS-EXTENDED STAY HOTELS-BED & BREAKFA VAC INDUST INDUST PARK VAC INDUST - MISPLAC VAC INDUST W/SITE IM VACANT INDUSTRIAL RE LIGHT MANUF COMMERCE CENTER COMMERCE/FLEX CONDO HEAVY INDUS LUMBER YARD PACKING PLA OTHER FOOD MINERAL PRO WAREHOUSEIN MINI WARE HOUSE WAREHOUSE CONDO OPEN STORAG CROPLAND CROPLAND -PARCEL HA CROPLAND TIMBERLAND TIMBERLAND TIMBERLAND -PARCEL TIMBERLAND TIMBERLAND -PARCEL TIMBERLAND TIMBERLAND -PARCEL TIMBERLAND GRAZING LAN HORSE BREEDING HORSE BREEDING/BOARD HORSE BREEDING HORSE BOARDING GRAZING LAN Property Use Category Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Industrial Warehouse Industrial Warehouse Industrial Warehouse Industrial Warehouse Industrial Warehouse Industrial Warehouse Industrial Warehouse Industrial Warehouse Industrial Warehouse Industrial Warehouse Industrial Warehouse Industrial Warehouse Industrial Warehouse Industrial Warehouse Industrial Warehouse Industrial Warehouse Industrial Warehouse Not Used Not Used Not Used Not Used Not Used Not Used Not Used Not Used Not Used Not Used Not Used Not Used Not Used Not Used Not Used Not Used Not Used D-3 J ', „..',I'd p ; ..� .. > i i s ,t ?x s% a, $ II Q a ,i , ' .. $ 6101 GRAZING LAND - PARTI Not Used 6200 GRAZING LAN Not Used 6201 GRAZING LAND - NATIV Not Used 6300 GRAZING LAN Not Used 6400 GRAZING LAN Not Used 6401 GRAZING LAND - PARCE Not Used 6500 GRAZING LAN Not Used 6600 ORCHARD GRO Not Used 6601 ORCHARD /GROVES /CITRU Not Used 6900 ORNAMENTALS Not Used 6901 RETAIL NURSERY Commercial 7000 VACANT INS Institutional 7100 CHURCHES Institutional 7200 SCHOOL PRIV Institutional 7201 DAY CARE/PRE SCHOOL Commercial 7300 HOSP PRIV Institutional 7400 HOME AGED Institutional 7401 NURSING HOME Institutional 7402 RETIREMENT COMPLEX Institutional 7500 ORPHANAGES Institutional 7502 REHAB LIVING FACILIT Institutional 7600 MORTUARIES Institutional 7605 CEMETERIES Institutional 7700 CLUBS LODGE Institutional 7900 CULTURAL ORG Institutional 8100 MILITARY Institutional 8200 FOREST PARK Not Used 8300 SCHOOLS PUB Institutional 8400 COLLEGE PUB Institutional 8600 COUNTY Institutional 8700 STATE OTHER Institutional 8705 STATE - CELL TOWER S Institutional 8800 FEDERAL Institutional 8900 MUNICIPAL Institutional 8901 MUNICIPAL - AIRPORT Commercial 8905 MUNICIPAL - CELL TOW Not Used 9100 UTILITY Not Used 9105 UTILITY - CELL TOWER Not Used 9200 MINING Not Used 9300 PETROLEUM Not Used 9400 RIGHT OF Not Used 9401 RIGHT OF WAY Not Used 9500 RIVERS LAKE Not Used 9600 WASTE LANDS Not Used 9700 CO OWN PRK Not Used 9800 CENTRALLY Not Used 9900 ACR NOT AG Not Used D -4 , g . 4 9905 5 ACRE TRACT Not Used 9910 10 ACRE TRACT Not Used 9911 SIGN SITE Not Used 9930 NO ACCESS Not Used 9950 PUD -NOT STARTED Not Used 9999 NOMINAL VALUE STRIP Not Used H.00 HEADER RECORDS Not Used N.00 INFORMATION /REFERENC Not Used D -5 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 $2,175,000.00. 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, is hereby established as follows for the purpose of this Initial Assessment Resolution: Rate Per Capacity Resldentlal Property Use Category Billing Unit Single Family Residential $86.00 Multi Family Residential $164.00 Rate Per Capacity Non - Resldentlal Property Use Categories BIIIIng Unit Commercial $181.00 Industrial/Warehouse $44.00 Institutional $404.00 (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 E -1 authorized by the City Commission shall be supplemented by any legally available funds, or combination of such funds, and shall not be paid for by proceeds or funds derived from the Fire 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. GENERAL PROPERTY. The Fire Rescue Assessment for each Building within the City shall be computed as follows: (A) Respectively, multiply the Fire Rescue Assessed Cost by the Demand Percentage attributable to each of the 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 Property Use Categories. (B) Separate each Building in each Property Use Category into the appropriate Hazard Classification according to its Building Use. Then separate each Building in each Property Use Category, except Special Use Buildings, into the appropriate square footage categories by Hazard Classification provided in the following Capacity Unit Assignment Chart: F -4 0 E .I 0) 0) O) CA O) 0) 0) 0) 0) 0) CT 0) CA <n 0) CA 0) Q) 0) 0) O) 0 0) 0) 0) 0 u 0) C) CO 0) O) CO 0) 0) 0) 0) C) 0) O) 0) O) O) D) O) O) O) 0) 0) 0) 0) O) A M N r '4) r Co co d' co co t() N 0) M CO M 0 N. In to In to N O E O' r CV CV M to CO h• 1p a r N CO h r M to O N N N N N M ▪ ed N A Ch Z 0 , ) E 4 . 1 0 0 0 0 O O O O O O O O O O O O O O O O O O O O O y 1L O O O O O O 0 O O O O O O O O O O O O O O O O O IV y r CO N (0 N (D In �t ( CO O 01" O) T .- CO (D CO (D (O CO A A E r r N N M v to CO N- ao O (O N- 0) M t. r• = V E to N N N N • 0 v E +' CO CA 0) 0) CA CO 0) 0) 0) 0) CA 0) 0) 0) CA 0) 0) 0) 7) 0) CA CO 0) 0) [n R y LL o) 0) 0) 0) 0) 0) 0) o) 0) 0) o) 0) 0) 0) 0) 0) o) 0) o) 0) 0) 0) 0) 0) 0) N V CO M N In M N N M In CO N CO r O 0) 0 r N N CO 01 t9 b .E C' r r N M ui (O C O O r Ch 1. f` w r (ri u) t` O Ni tri A� N N N N M M CO O E 4.3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 LL 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 O 0 C9 to 0) 0) CO V M CO CO O M O L) N r O r N I() CO M O E Q r CV r) v u) 0 r` CO o 6 ui N- C)) r) CO o CV • C r a" r r r r N N N N co M A i N •C N E 4-1 0) 0) 0) CA 0) 0) D) 0) 0) 0) 0) 0) 0) CD 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) V/ u. 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) y O n •c CO O NY CO I CO 0 N. O Nr O N- (O CO CT CA = Ca ( 0 •- N M 'CY In (O (O (A ('`) N N N N C) O ' M M M cu k" s- V' V r O E .s O O O O O O O O O O O O O O O O O O O O O O O O O 0 U. 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Ca 3 r N- N CO to In to 1• O ID O co N- CO r In r CO N I` CO 0 In ✓ E C' r r (V CM [Y In C() O r (M co - co" Ni lA f� O co" (O O ,C 2 r r r r r N N N N M co M Tr NY b CI S O E 0) 0) 0) o) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) CO - CO 0) 0) 0) CA C) 0) O) 0) a) 0) O) O) O) 0) 0) 0) 0) O) 0) 0) 0) 0) 01 O) R C LL CO In 0 N - r h (D CD CO N CO (O CO N- tO M '4) CO CO O CO V .E ' r (4 M d' CD f` C7) r M CD yr CO Ni CO O I(') O [Y •C N y r r r r N N N M M M d' to (C) CO CO N (0 CD S O E .; 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 LL 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 10 C r O CO N In CO N CO r N O M O) P- N- CO N t` In N' CO 0) r E N D) r oi CO 't r- r CO N CD O I() O C = CYO r r r r N N N M C M [T In In CD (D 'C " E ) ) ) ) O) O) 0 ) 0) ) ) ) ) ) O) 14. 0 O) O 0 0 O) O) O O 0 0 O 0) ) ) ) ) 0) O) 0 0 D 0 O) al y C LL O O O O O O 0) 0) CA 0) N. 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J� (C) Based upon these assignments and the assignment of Capacity Units to Special Use Buildings in accordance with Section F -3, allocate the appropriate number of Capacity Units to each Building and then add up the total number of Capacity Units in each Property Use Category. This sum reflects the total number of Capacity Units to be used by the City in computing Fire Rescue Assessments for each Property Use Category. (D) For each Property Use Category, divide the product of subsection (A) by the product of subsection (C). This result expresses the rate per Capacity Unit for each Property Use Category. (E) Multiply the appropriate rate per Capacity Unit from subsection (D) by the total Capacity Units assigned to that Building in subsection (B). The result is the total Fire Rescue Assessment to be imposed upon each Building. (F) For Residential Condominiums, Non - Residential Condominium Units, Attached Townhouse Units and Detached Townhouse Units, the Fire Rescue Assessment shall be determined as follows: (1) For Residential Condominiums, add the number of Capacity Units assigned to all Buildings within the Condominium Complex and then divide this product by the total number of Residential Condominiums within the Condominium Complex to determine each Residential Condominium's Capacity Unit assignment. Multiply the appropriate rate per Capacity Unit from subsection (D) by the total Capacity Units assigned to that Residential Condominium to determine each Residential Condominium's Fire Rescue Assessment. F -9 (2) For Non - Residential Condominium Units, divide each Non- Residential Condominium Unit's square footage by the total Building Area of the Non- Residential Condominium Building to determine each Non - Residential Condominium Unit's relative percentage of the total Building Area. Multiply the total Capacity Units assigned to each Non - Residential Condominium Building by each Non - Residential Condominium Unit's relative percentage of the total Building Area to determine each Non - Residential Condominium Unit's share of Capacity Units. Multiply the appropriate rate per Capacity Unit from subsection (D) by the total Capacity Units assigned to that Non - Residential Condominium Unit to determine each Non - Residential Condominium Unit's Fire Rescue Assessment. (3) For Attached Townhouse and Detached Townhouse, divide the number of Capacity Units assigned to each Building by the total number of Townhouse Units within the Attached Townhouse or Detached Townhouse to determine each Townhouse Unit's share of Capacity Units. Multiply the appropriate rate per Capacity Unit from subsection (D) by the total Capacity Units assigned to that Townhouse Unit to determine each Townhouse Unit's Fire Rescue Assessment. SECTION F - 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 -10 SECTION F -3. SPECIAL USE BUILDINGS. The Fire Rescue Assessments for each Special Use Building shall be based upon the assigned Fire Flow Requirement as determined by the City on a case -by -case basis. F -11 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 $10,4001$13,000 $15,604$18,2001 2 14,000 17,500 21,000 [ 24,500 3 17,600 f 22,000 26,400 ' 30,800 4 21,200 26,500 31,800 37,100 5 24,800 31,000 37,200 ` 43,400 6 28,400 35,500 42,600 , 49,700 7 T 32,000 40,000 48,000 56,000 8 1 35,600 44,500 53,400 1 62,300 For each additional 3,600 3,600 F3,600 3,600 person, add SOURCE: Federal Register, Vol. 73, No. 15, January 23, 2008, pp. 3971 -3972 HARDSHIP ASSISTANCE LEVELS Income 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 April 21, 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 5:15 p.m. or as soon thereafter as can be heard on May 12, 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 capacity units attributed to that parcel. The proposed fire rescue assessment rate schedule for the Fiscal Year beginning on October 1, 2007 and future fiscal years is as follows: Rate Per Capacity Resldentlal Property Use Category Billing Unit Single Family Residential $86.00 Multi Family Residential $164.00 Rate Per Capacity Non - Resldentlal Property Use Categories Billing Unit Commercial $181.00 IndustriaUWarehouse $44.00 Institutional $404.00 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. For the 2007 -2008 Fiscal Year, the fire rescue service non -ad valorem assessment will be collected in arrears on a separate bill that will be mailed to you in May 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 the collection of any delinquent amounts on a subsequent years' tax bill, which, if not paid, would cause a tax certificate to be issued against the property and may result in a loss of title. Commencing with the 2008 -2009 Fiscal Year and continuing for each year the assessment is imposed, the fire rescue service non -ad valorem assessment, including any delinquent amounts, will be collected on the annual ad valorem tax bill mailed in November of each year that the assessment is imposed, beginning with the tax bill to be mailed in November 2008. Failure to pay the assessment will cause a tax certificate to be issued against the property in accordance with the provisions of Florida law, which may result in a Toss 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 APPENDIX I FORM OF NOTICE TO BE MAILED APPENDIX I FORM OF NOTICE TO BE MAILED * * ** NOTICE TO PROPERTY OWNER * * * ** City of Winter Springs CITY OF WINTER SPRINGS, FLORIDA 1126 as S.R. 434 Winter Springs, Florida 32708 NOTICE OF HEARING TO IMPOSE AND PROVIDE FOR COLLECTION OF FIRE RESCUE NON -AD VALOREM ASSESSMENTS NOTICE DATE: APRIL 21, 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 $2,175,000.00. 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 capacity 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 5:15 p.m. or as soon thereafter as can be heard on May 12, 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 a record of the proceedings and may need to ensure that a verbatim record is made, including the testimony and evidence upon 1 -1 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. For the 2007 -2008 Fiscal Year, the fire rescue service non -ad valorem assessment amount shown on this notice for the above parcel will be collected in arrears on a separate bill that will be mailed to you in May 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 the collection of any delinquent amounts on a subsequent years' tax bill, which, if not paid, would cause a tax certificate to be issued against the property and may result in a loss of title. Commencing with the 2008 -2009 Fiscal Year and continuing for each year the assessment is imposed, the fire rescue service non -ad valorem assessment amount shown on this notice for the above parcel, including any delinquent amounts, will be collected on the annual ad valorem tax bill mailed in November of each year that the assessment is imposed, beginning with the tax bill to be mailed in November 2008. Failure to pay the assessment will cause a tax certificate to be issued against the property in accordance with the provisions of Florida law, 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.m. * * * ** THIS ISNOTABILL * * * ** 1 -2