HomeMy WebLinkAbout2008 08 11 Consent 200 Resolution 2008-35 Collection of Delinquent Fire Assessments from FY 2008
COMMISSION AGENDA
August 11,2008
Regular Meeting
Consent
Informational
Public Hearin
Re ular
MGR. fL/ IDEPT.\
\,'~
Authorization
x
ITEM 200
REQUEST: City Manager requesting Commission approve Resolution 2008-35 for purposes of
collection of delinquent fire assessments from FY 2008 via the property tax rolls.
PURPOSE: This agenda item is needed for the City Commission to consider approval of Resolution
2008-35 for purposes of collection of delinquent fire assessments from FY 2008 via the property tax
rolls.
CONSIDERATIONS:
On December 10, 2007, the City Commission adopted Resolution 2007-50, expressing its intent to bill
and collect fire assessment fees via the tax rolls commencing in the following fiscal year. Although the
City Commission subsequently voted not to re-impose fire assessment fees in FY 2009, the utilization of
the tax rolls is necessary in order to collect delinquent fire assessments from FY 2008.
In addition to Resolution 2007-50, the City will be required to adopt two (2) further resolutions in order
to levy and collect delinquent FY 2008 fire assessments on the FY 2009 tax rolls. Again, these
resolutions relate to collection of delinquent FY 2008 fire assessments only.
1. Resolution 2008-35 is the first resolution required in this portion of the process and is
included herein for consideration.
2. Subsequent to approval of the Resolution 2008-35 and prior to adoption of the second
resolution a notice will be mailed to affected home owners (i.e., those property owners who
are delinquent on their FY 2008 fire assessment). The second resolution required in this
process will be on the agenda on September 8, 2008 as a Public Hearing for consideration.
This resolution will also be advertised, accordingly.
FUNDING:
As of August 5, 2008, approximately 80% ofFY 2008 fire assessments have been collected. These
collections result in approximately $277,000 in outstanding fire assessment revenue. This delinquent
revenue has been included in the FY 2009 budget.
RECOMMENDATION:
It is recommended that the Commission approve Resolution 2008-35 for purposes of collection of
delinquent fire assessments from FY 2008 via the property tax rolls.
ATTACHMENTS:
1. Resolution 2008-35
COMMISSION ACTION:
CITY OF WINTER SPRINGS, FLORIDA
SUPPLEMENTAL RATE RESOLUTION
ADOPTED AUGUST 11, 2008
SECTION 1.
SECTION 2.
SECTION 3.
SECTION 4.
SECTION 5.
SECTION 6.
SECTION 7.
SECTION 8.
SECTION 9.
SECTION 10.
APPENDIX A:
APPENDIX B:
TABLE OF CONTENTS
Page
AUTHORITy................................................................................... 1
PURPOSE AND DEFINITIONS. ..................................................... 1
IMPOSITION OF FIRE RESCUE ASSESSMENTS. .......................2
LEGISLATIVE FINDINGS. .............................................................. 2
CONFIRMATION OF THE FIRE RESCUE ASSESSMENTS.......... 3
AUTHORIZATION OF PUBLIC HEARING. .....................................5
NOTICE BY PUBLICATION. ........................................................... 5
NOTICE BY MAl L. .......................................................................... 5
APPLICATION OF ASSESSMENT PROCEEDS. ........................... 6
EFFECTIVE DATE. ....................................................... .................. 6
FORM OF NOTICE TO BE PUBLISHED .....................................A-1
FORM OF NOTICE TO BE MAILED ............................................B-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; CONFIRMING THE
FIRE RESCUE ASSESSMENTS IMPOSED BY THE CITY
FOR THE FISCAL YEAR THAT BEGAN OCTOBER 1, 2007,
INCLUDING THE APPORTIONMENT METHODOLOGY, THE
FIRE RECUE ASSESSED COSTS, AND THE ASSESSMENT
RATES; PROVIDING FOR THE COLLECTION OF ANY
DELINQUENT FIRE RESCUE ASSESSMENTS PURSUANT
TO THE UNIFORM ASSESSMENT COLLECTION ACT;
DIRECTING THE PREPARATION OF A SUPPLEMENTAL
ASSESSMENT ROLL; 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, the Initial Assessment Resolution (Resolution No. 2008-13), the
Final Assessment Resolution (Resolution No. 2008-25), sections 166.021 and 166.041,
Florida Statutes, and other applicable provisions of law.
SECTION 2. PURPOSE AND DEFINITIONS. This resolution initiates the process
for collecting Delinquent Fire Rescue Assessments for the Fiscal Year that began October
1, 2007 (hereinafter the "Supplemental Rate Resolution") pursuant to the Uniform
Assessment Collection Act. All capitalized words and terms not otherwise defined herein
shall have the meanings set forth in the Ordinance, the Initial Assessment Resolution, and
the Final Assessment Resolution. Unless the context indicates otherwise, words imparting
the singular number include the plural number, and vice versa. As used in this resolution,
1
the following words and terms shall have the following meanings, unless the context clearly
otherwise requires:
"Delinquent Fire Rescue Assessment" means a Fire Rescue Assessment
imposed by the City pursuant to the Final Assessment Resolution for which full payment
has not been received by the City by the close of business on September 5, 2008.
SECTION 3. IMPOSITION OF FIRE RESCUE ASSESSMENTS. Fire Rescue
Assessments were imposed against all Tax Parcels within the Property Use Categories on
or about May 12, 2008 with the adoption of the Final Assessment Resolution and collected
pursuant to the alternative method of collection provided in Section 3.02 of the Ordinance.
Certain of these Fire Rescue Assessments remain unpaid and are or will become
delinquent prior to the certification of the supplemental Assessment Roll in accordance with
the terms of the Ordinance. In accordance with Section 3.02(C) of the Ordinance, the City
now desires to collect these Delinquent Fire Rescue Assessments pursuant to the Uniform
Assessment Collection Act.
SECTION 4. LEGISLATIVE FINDINGS.
(A) The legislative determinations of special benefit and fair apportionment
embodied in the Ordinance, the Initial Assessment Resolution, and the Final Assessment
Resolution are affirmed and incorporated herein by reference. Each parcel of Assessed
Property with a Delinquent Fire Rescue Assessment is hereby found to be, or have been,
specially benefited by the provision of the fire rescue services, facilities, and programs
described in the Initial Assessment Resolution and Final Assessment Resolution, in an
amount not less than the Fire Rescue Assessment imposed against such parcel.
(8) Pursuant to Section 197.3632(9), Florida Statutes, the City may elect to use
the Uniform Assessment Collection Act as authorized by this section for collection of the
2
Delinquent Fire Rescue Assessments that were imposed for the Fiscal Year that began
October 1 , 2007, regardless of when the assessment was initially imposed or whether it has
previously been collected by another method provided that all statutory procedural
requirements are met. The City has or is in the process of complying with all procedural
requirements provided in the Uniform Assessment Collection Act and all of said
requirements will be satisfied prior to the final certification of the supplemental Assessment
Roll to the Tax Collector.
(C) Section 197.3631, Florida Statutes, provides that non-ad valorem
assessments as defined in s. 197.3632 may be collected pursuant to the Uniform
Assessment Collection Act. The Delinquent Fire Rescue Assessments that were imposed
for the Fiscal Year that began October 1, 2007 meet this statutory definition of a non-ad
valorem assessment because they are "assessments which are not based upon millage
and which can become a lien again a homestead as permitted in s. 4, Art. X of the State
Constitution." Thus, pursuant to the plain language of the statute, the Delinquent Fire
Rescue Assessments may properly be collected pursuant to the Uniform Assessment
Collection Act.
(D) Section 3.02 of the Ordinance authorizes the City to collect the Delinquent
Fire Rescue Assessments pursuant to the Uniform Assessment Collection Act provided
notice is provided to all affected Owners in the manner prescribed in Sections 2.04 and
2.05 of the Ordinance and any existing liens for the Delinquent Fire Rescue Assessments
are supplanted by the lien resulting from certification of the Assessment Roll.
SECTION 5. CONFIRMATION OF THE FIRE RESCUE ASSESSMENTS.
(A) The method for computing the Fire Rescue Assessments for the Fiscal Year
that began October 1, 2007, including the Parcel Apportionment and Cost Apportionment
3
provided in the Initial Assessment Resolution and Final Assessment Resolution, is hereby
confirmed.
(8) The Fire Rescue Assessed Costs that were assessed and apportioned
among benefitted parcels pursuant to the Cost Apportionment and the Parcel
Apportionment provided in the Initial Assessment Resolution and Final Assessment
Resolution for the Fiscal Year that began October 1, 2007, are hereby confirmed. The
remainder of such Fiscal Year budget for fire rescue services, facilities, and programs was
funded from available City revenue other than Fire Rescue Assessment proceeds.
(C) The Fire Assessment Rate Schedule adopted in the Final Assessment
Resolution, which is provided below, is hereby confirmed.
Residential Property Use Category
Single Family Residential
Multi Family Residential
Rate Per Capacity
Billing Unit
$58.00
$109.00
Non-Residential Property Use Categories
Commercial
Industrial/Warehouse
Institutional
Rate Per Capacity
Billing Unit
$121.00
$29.00
$270.00
(D) The Fire Rescue Assessments adopted in the Final Assessment Resolution
shall be the assessment rates applied by the City Manager in the preparation of the
supplemental Assessment Roll for those Tax Parcels with Delinquent Fire Rescue
Assessments.
(E) The City Manager is hereby directed to prepare, or cause to be prepared, a
supplemental Assessment Roll for the unpaid Fire Rescue Assessments for the Fiscal Year
that began October 1, 2007, in the manner provided in the Ordinance. The tentative
supplemental Assessment Roll shall include all Tax Parcels within the Property Use
Categories that have an unpaid Fire Rescue Assessment as of August 15, 2008. The final
4
supplemental Assessment Roll shall include all Tax parcels within the Property Use
Categories that have a Delinquent Fire Rescue Assessment.
(F) A copy of this Supplemental Rate Resolution, the Ordinance, the Initial
Assessment Resolution, the Final Assessment Resolution, documentation related to the
amount ofthe Fire Rescue Assessed Cost expected to be recovered through the imposition
of Fire Rescue Assessments, and the tentative supplemental Assessment Roll for the
Fiscal Year that began October 1, 2007, 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 supplemental Assessment Roll be in printed form if the amount of the unpaid Fire
Rescue Assessment for each parcel of property can be determined by the use of a
computer terminal available to the public.
SECTION 6. AUTHORIZATION OF PUBLIC HEARING. There is hereby
established a public hearing to be held at 5:15 p.m. on September 8,2008, 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 Delinquent Fire Rescue
Assessments from the public and affected property owners and consider collecting such
assessments on the same bill as ad valorem taxes.
SECTION 7. NOTICE BY PUBLICATION. The City Manager shall publish a notice
of the public hearing authorized by Section 6 hereof in the manner and time provided in
Section 2.04 of the Ordinance. The notice shall be published no later than August 18,
2008, in substantially the form attached hereto as Appendix A.
SECTION 8. NOTICE BY MAIL.
(A) In accordance with Section 3.02(C) of the Ordinance, the City Manager shall
provide a delinquency notice to each property owner who has not paid the Fire Rescue
5
Assessment within sixty (60) days of when such assessment was due. Such notice shall
state that the assessment is delinquent and the City Commission or its agent will cause an
amount equivalent to the Delinquent Fire Rescue Assessment, not previously subject to
collection using the uniform method under the Uniform Assessment Collection Act, to be
collected pursuant to the Uniform Assessment Collection Act on the annual tax bill for 2008.
(B) The City Manager shall also provide notice by first class mail to the Owner of
each parcel of Assessed Property to be included on the supplemental Assessment Roll as
provided in Section 2.05 of the Ordinance.
(C) The delinquency notice required by Section 3.02(C) ofthe Ordinance and the
first class mailed notice required by Section 2.05 of the Ordinance may be combined as a
single notice and shall be in substantially the form attached hereto as Appendix B. Such
notices shall be mailed no later than August 18, 2008.
SECTION 9. APPLICATION OF ASSESSMENT PROCEEDS. Proceeds derived by
the City from the Fire Rescue Assessments have been or will be utilized for the provision of
fire rescue services, facilities, and programs. In the event there is any fund balance
remaining at the end of the Fiscal Year, such balance shall be carried forward and used
only to fund fire rescue services, facilities, and programs.
SECTION 10. EFFECTIVE DATE. This Supplemental Rate Resolution shall
take effect immediately upon its passage and adoption.
6
PASSED AND ADOPTED this 11 th day of August, 2008.
CITY OF WINTER SPRINGS, FLORIDA
(SEAL)
By:
Mayor
ATTEST:
City Clerk
APPROVED AS TO FORM AND CONTENT:
City Attorney
7
APPENDIX A
FORM OF NOTICE TO BE PUBLISHED
APPENDIX A
FORM OF NOTICE TO BE PUBLISHED
To Be Published by August 18, 2008
NOTICE OF HEARING TO IMPOSE AND PROVIDE FOR COLLECTION
OF DELINQUENT 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 using the ad valorem tax bill for collecting delinquent
fire rescue special assessments imposed for the Fiscal Year that began October 1,2007,
within the municipal boundaries of the City of Winter Springs.
The hearing will be held at 5: 15 p.m. on September 8, 2008, in Commission
Chambers, City Hall, 1126 East S.R. 434, Winter Springs, Florida, for the purpose of
receiving public comment on the assessments and the use of the tax bill collection method
for their collection. 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 was based upon each parcel's
classification and the total number of capacity units attributed to that parcel. The adopted
fire rescue assessment rate schedule for the Fiscal Year that began on October 1 , 2007, is
A-1
as follows:
Residential Property Use Category
Single Family Residential
Multi Family Residential
Rate Per Capacity
Billing Unit
$58.00
$109.00
Non-Residential Property Use Categories
Commercial
Industrial/Warehouse
Institutional
Rate Per Capacity
Billing Unit
$121.00
$29.00
$270.00
Copies of the Fire Rescue Assessment Ordinance, the Initial Assessment
Resolution, the Final Assessment Resolution, the Supplemental Assessment Resolution,
and the supplemental Assessment Roll are available for inspection in the office of the City
Manager, 1126 East S.R. 434, Winter Springs, Florida.
For those properties that have not paid the Fire Rescue Assessment for the Fiscal
Year that began October 1,2007, in full by the close of business on September 5, 2008,
the unpaid amount will be collected on the annual ad valorem tax bill 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
A-2
APPENDIX B
FORM OF NOTICE TO BE MAILED
APPENDIX B
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 DELINQUENT FIRE RESCUE
NON-AD VALOREM ASSESSMENTS
NOTICE DATE: AUGUST 18, 2008
Owner Name
Address
City, State Zip
Tax Parcel #
Legal Description:
In May 2008, the City levied a non-ad valorem fire rescue assessment on your property to fund a
portion of the fire rescue budget for the Fiscal Year that began on October 1, 2007 ("FY 2007-08").
Since the City did not receive your payment for this non-ad valorem fire rescue assessment for FY
2007-08, in accordance with Section 197.3632, Florida Statutes and City Ordinance No. 2008-01,
notice is given by the City of Winter Springs that this delinquent fire rescue assessment for FY
2007-08 may be levied on your property and collected using the tax bill collection method if the City
does not receive payment in full by the close of business on September 5, 2008. Payments may be
sent to the City Finance Department at 1126 East S.R. 434, Winter Springs, FL 32708 and will be
accepted through the close of business on September 5, 2008. Please include a copy of this notice
with your payment.
The purpose of this special assessment is to partially fund fire rescue services benefiting improved
property located within the City of Winter Springs. The total annual fire rescue special assessment
revenue to be collected by the City was estimated to be $1 ,450,000.00 for FY 2007-08. The annual
fire rescue special 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 delinquent fire rescue special assessment for the above parcel is $ for FY
2007 -08.
A public hearing will be held at 5:15 p.m. on September 8,2008, 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
B-1
at the hearing, you will need a record of the proceedings and may need to ensure that a verbatim
record is made, including the testimony and evidence upon which the appeal is to be made. In
accordance with the Americans with Disabilities Act, persons needing a special accommodation or
an interpreter to participate in this proceeding should contact the City 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, the Final
Assessment Resolution, the Supplemental Rate Resolution, and the supplemental assessment roll
are available for inspection at the City Manager's Office, located at 1126 East S.R. 434, Winter
Springs, Florida.
If not paid in full by the close of business on September 5, 2008, the fire rescue service non-ad
valorem assessment amount shown on this notice for the above parcel will be collected on the
annual ad valorem tax bill 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.
B-2
RESOLUTION NO. 2008- 35
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; CONFIRMING THE
FIRE RESCUE ASSESSMENTS IMPOSED BY THE CITY
FOR THE FISCAL YEAR THAT BEGAN OCTOBER 1, 2007,
INCLUDING THE APPORTIONMENT METHODOLOGY, THE
FIRE RECUE ASSESSED COSTS, AND THE ASSESSMENT
RATES; PROVIDING FOR THE COLLECTION OF ANY
DELINQUENT FIRE RESCUE ASSESSMENTS PURSUANT
TO THE UNIFORM ASSESSMENT COLLECTION ACT;
DIRECTING THE PREPARATION OF A SUPPLEMENTAL
ASSESSMENT ROLL; 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, the Initial Assessment Resolution (Resolution No. 2008-13), the
Final Assessment Resolution (Resolution No. 2008-25), sections 166.021 and 166.041,
Florida Statutes, and other applicable provisions of taw.
SECTION 2. PURPOSE AND DEFINITIONS. This resolution initiates the process
for collecting Delinquent Fire Rescue Assessments for the Fiscal Year that began October
1, 2007 (hereinafter the "Supplemental Rate Resolution") pursuant to the Uniform
Assessment Collection Act. All capitalized words and terms not otherwise defined herein
shall have the meanings set forth in the Ordinance, the Initial Assessment Resolution, and
the Final Assessment Resolution. Unless the context indicates otherwise, words imparting
the singular number include the plural number, and vice versa. As used in this resolution,
the following words and terms shall have the following meanings, unless the context clearly
otherwise requires:
"Delinquent Fire Rescue Assessment" means a Fire Rescue Assessment
imposed by the City pursuant to the Final Assessment Resolution for which full payment
has not been received by the City by the close of business on September 5, 2008.
SECTION 3. IMPOSITION OF FIRE RESCUE ASSESSMENTS. Fire Rescue
Assessments were imposed against all Tax Parcels within the Property Use Categories on
or about May 12, 2008 with the adoption of the Final Assessment Resolution and collected
pursuant to the alternative method of collection provided in Section 3.02 of the Ordinance.
Certain of these Fire Rescue Assessments remain unpaid and are or will become
delinquent prior to the certification of the supplemental Assessment Rollin accordance with
the terms of the Ordinance. In accordance with Section 3.02(C) of the Ordinance, the City
now desires to collect these Delinquent Fire Rescue Assessments pursuant to the Uniform
Assessment Collection Act.
SECTION 4. LEGISLATIVE FINDINGS.
(A) The legislative determinations of special benefit and fair apportionment
embodied in the Ordinance, the Initial Assessment Resolution, and the Final Assessment
Resolution are affirmed and incorporated herein by reference. Each parcel of Assessed
Property with a Delinquent Fire Rescue Assessment is hereby found to be, or have been,
specially benefited by the provision of the fire rescue services, facilities, and programs
described in the Initial Assessment Resolution and Final Assessment Resolution, in an
amount not less than the Fire Rescue Assessment imposed against such parcel.
(B) Pursuant to Section 197.3632(9), Florida Statutes, the City may elect to use
the Uniform Assessment Collection Act as authorized by this section for collection of the
2
Delinquent Fire Rescue Assessments that were imposed for the Fiscal Year that began
October 1, 2007, regardless of when the assessment was initially imposed or whether it has
previously been collected by another method provided that all statutory procedural
requirements are met. The City has or is in the process of complying with all procedural
requirements provided in the Uniform Assessment Collection Act and all of said
requirements will be satisfied prior to the final certification of the supplemental Assessment
Roll to the Tax Collector.
(C) Section 197.3631, Florida Statutes, provides that non-ad valorem
assessments as defined in s. 197.3632 may be collected pursuant to the Uniform
Assessment Collection Act. The Delinquent Fire Rescue Assessments that were imposed
for the Fiscal Year that began October 1, 2007 meet this statutory definition of a non-ad
valorem assessment because they are "assessments which are not based upon millage
and which can become a lien again a homestead as permitted in s. 4, Art. X of the State
Constitution." Thus, pursuant to the plain language of the statute, the Delinquent Fire
Rescue Assessments may properly be collected pursuant to the Uniform Assessment
Collection Act.
(D) Section 3.02 of the Ordinance authorizes the City to collect the Delinquent
Fire Rescue Assessments pursuant to the Uniform Assessment Collection Act provided
notice is provided to all affected Owners in the manner prescribed in Sections 2.04 and
2.05 of the Ordinance and any existing liens for the Delinquent Fire Rescue Assessments
are supplanted by the lien resulting from certification of the Assessment Roll.
SECTION 5. CONFIRMATION OF THE FIRE RESCUE ASSESSMENTS.
(A) The method for computing the Fire Rescue Assessments for the Fiscal Year
that began October 1, 2007, including the Parcel Apportionment and Cost Apportionment
3
provided in the Initial Assessment Resolution and Final Assessment Resolution, is hereby
confirmed.
(B) The Fire Rescue Assessed Costs that were assessed and apportioned
among benefitted parcels pursuant to the Cost Apportionment and the Parcel
Apportionment provided in the Initial Assessment Resolution and Final Assessment
Resolution for the Fiscal Year that began October 1, 2007, are hereby confirmed. The
remainder of such Fiscal Year budget for fire rescue services, facilities, and programs was
funded from available City revenue other than Fire Rescue Assessment proceeds.
(C) The Fire Assessment Rate Schedule adopted in the Final Assessment
Resolution, which is provided below, is hereby confirmed.
Rate Per Capacity
Residential Property Use Category Billing Unit
Single Family Residential $58.00
Multi Family Residential $109.00
Rate Per Capacity
Non-Residential Property Use Categories Billing Unit
Commercial $121.00
Industrial/Warehouse $29.00
Institutional $270.00
(D) The Fire Rescue Assessments adopted in the Final Assessment Resolution
shall be the assessment rates applied by the City Manager in the preparation of the
supplemental Assessment Roll for those Tax Parcels with Delinquent Fire Rescue
Assessments.
(E) The City Manager is hereby directed to prepare, or cause to be prepared, a
supplemental Assessment Roll for the unpaid Fire Rescue Assessments for the Fiscal Year
that began October 1, 2007, in the manner provided in the Ordinance. The tentative
supplemental Assessment Roll shall include all Tax Parcels within the Property Use
Categories that have an unpaid Fire Rescue Assessment as of August 15, 2008. The final
4
supplemental Assessment Roll shall include all Tax parcels within the Property Use
Categories that have a Delinquent Fire Rescue Assessment.
(F) A copy of this Supplemental Rate Resolution, the Ordinance, the Initial
Assessment Resolution, the Final Assessment Resolution, documentation related to the
amount of the Fire Rescue Assessed Cost expected to be recovered through the imposition
of Fire Rescue Assessments, and the tentative supplemental Assessment Roll for the
Fiscal Year that began October 1, 2007, 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 supplemental Assessment Roll be in printed form if the amount of the unpaid Fire
Rescue Assessment for each parcel of property can be determined by the use of a
computer terminal available to the public.
SECTION 6. AUTHORIZATION OF PUBLIC HEARING. There is hereby
established a public hearing to be held at 5:15 p.m. on September 8, 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 Delinquent Fire Rescue
Assessments from the public and affected property owners and consider collecting such
assessments on the same bill as ad valorem taxes.
SECTION 7. NOTICE BY PUBLICATION. The City Manager shall publish a notice
of the public hearing authorized by Section 6 hereof in the manner and time provided in
Section 2.04 of the Ordinance. The notice shall be published no later than August 18,
2008, in substantially the form attached hereto as Appendix A.
SECTION 8. NOTICE BY MAIL.
(A) In accordance with Section 3.02(C) of the Ordinance, the City Manager shall
provide a delinquency notice to each property owner who has not paid the Fire Rescue
5
Assessment within sixty (60) days of when such assessment was due. Such notice shall
state that the assessment is delinquent and the City Commission or its agent will cause an
amount equivalent to the Delinquent Fire Rescue Assessment, not previously subject to
collection using the uniform method under the Uniform Assessment Collection Act, to be
collected pursuant to the Uniform Assessment Collection Act on the annual tax bill for 2008.
(B) The City Manager shall also provide notice by first class mail to the Owner of
each parcel of Assessed Property to be included on the supplemental Assessment Roll as
provided in Section 2.05 of the Ordinance.
(C) The delinquency notice required by Section 3.02(C) of the Ordinance and the
first class mailed notice required by Section 2.05 of the Ordinance may be combined as a
single notice and shall be in substantially the form attached hereto as Appendix B. Such
notices shall be mailed no later than August 18, 2008.
SECTION 9. APPLICATION OF ASSESSMENT PROCEEDS. Proceeds derived by
the City from the Fire Rescue Assessments have been or will be utilized for the provision of
fire rescue services, facilities, and programs. In the event there is any fund balance
remaining at the end of the Fiscal Year, such balance shall be carried forward and used
only to fund fire rescue services, facilities, and programs.
SECTION 10. EFFECTIVE DATE. This Supplemental Rate Resolution shall
take effect immediately upon its passage and adoption.
6
PASSED AND ADOPTED this 11th day of August, 2008.
CITY OF WINTER SPRING, FLORIDA
(SEAL) .. '
B ~ /o~G-
Y•
May
ATTEST:
r
•' ~
i y rk
APPRO D AS TO FORM AND CONTENT:
City Attorney
7