HomeMy WebLinkAboutResolution 2008-13 Initial Assessment ResolutionCITY OF WINTER SPRINGS, FLORIDA
INITIAL ASSESSMENT RESOLUTION
ADOPTED APRIL 14, 2008
TABLE OF CONTENTS
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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.
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"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
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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
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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.
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"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,
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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.
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"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
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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.
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"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.
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"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
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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,
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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.
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(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
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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
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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.
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(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,
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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
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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
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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
DQR
6101
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
DQR Desc
GRAZING LAND - PARTI
GRAZING LAN
GRAZING LAND - NATIV
GRAZING LAN
GRAZING 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 FACILIT
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
CENTRALLY
ACR NOT AG
Property' Uss Gategary
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
Institutional
Institutional
Institutional
Institutional
Institutional
Institutional
I nstitutiona I
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
D-4
DQR
9905
9910
9911
9930
9950
9999
H.00
N.00
DOR Desc
5 ACRE TRACT
10 ACRE TRACT
SIGN SITE
NO ACCESS
PUD-NOT STARTED
NOMINAL VALUE STRIP
HEADER RECORDS
INFORMATION/REFERENC
Property Use Category
Not Used
Not Used
Not Used
Not Used
Not Used
Not Used
Not Used
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 Bllltng Unlt
Single Family Residential $86.00
Multi Family Residential $164.00
Rate Per Capacity
Non-Resldentlal Property Use Categories Bllling Unlt
Commercial $181.00
IndustriaUWarehouse $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
Capacity
Units
Hazard Class
~ Minimum
Sq. Ft. Hazard
Class 7
Maximum
Sq Ft.
Hazard Class
6 Minimum
Sq. Ft.
Hazard Class
6 Maximum
Sq. Ft .
Hazard Class
5 Minimum
Sq. Ft. Hazard
Class 5
Maximum
Sq. Ft.
Hazard Class
4 Minimum
Sq. Ft. Hazard
Class 4
Maximum
Sq. Ft. Hazard
Class 3
Minimum
Sq. Ft.
Hazard Class
3 Maximum
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
Capacity
Units
Hazard Class
~ Minimum
Sq. Ft. Hazard
Class 7
Maximum
Sq. Ft.
Hazard Class
6 Minimum
Sq. Ft.
Hazard Class
6 Maximum
Sq. Ft .
Hazard Class
5 Minimum
Sq. Ft. Hazard
Class 5
Maximum
Sq. Ft.
Hazard Class
4 Minimum
Sq. Ft. Hazard
Class 4
Maximum
Sq. Ft. Hazard
Class 3
Minimum
Sq. Ft.
Hazard Class
3 Maximum
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
19.5 187,800 197,599 146,200 153,799 105,700 111,199 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
Capacity
Units
Hazard Class
~ Minimum
Sq. Ft. Hazard
Class 7
Maximum
Sq Ft.
Hazard Class
6 Minimum
Sq. Ft.
Hazard Class
6 Maximum
Sq. Ft .
Hazard Class
5 Minimum
Sq. Ft. Hazard
Class 5
Maximum
Sq Ft.
Hazard Class
4 Minimum
Sq. Ft. Hazard
Class 4
Maximum
Sq. Ft. Hazard
Class 3
Minimum
Sq. Ft.
Hazard Class
3 Maximum
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
28 387,200 401,199 301,500 312,299 217,800 225,699 164,700 170,699 139,400 144,399
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
33.5 554,200 570,899 431,500 444,499 311,800 321,199 235,800 242,899 199,600 205,599
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
Capacity Hazard
Class 7
Hazard Class
Hazard Class
Hazard Class Hazard
Class 5
Hazard Class Hazard
Class 4 Hazard
Class 3
Hazard Class
~ Minimum
Units
Maximum 6 Minimum 6 Maximum 5 Minimum
Maximum 4 Minimum
Maximum
Minimum 3 Maximum
Sq. Ft Sq. Ft Sq. Ft. Sq. Ft . Sq. Ft. 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 (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-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 Poverty Level Guidelines
Persons __ i _ . __
1 r .._.
~ ~
__ _ ,
~ ~
~~~ 1
in Family or Househ old 100% 125% i 150% 175%
1 $10,400 $13,000 ~ $1
5,600 $18,200
_ ~ ~_.e.
2
_, ~ .. . _ _
14,000 ,
17,500 ~
. V
21,000 !
..
~ ._~~__._ _
~.. _--_.
24,500
,
3 17,600 r
22,000
~ ~ ~~
400 _.._._ _.
30,800
4 21,200 E 26,500 31,800 37,100
5 ~ 24,800 ' 31,000 ' 37,200 43,400
6
._.... _. .__. _-_ . .--...__. 28,400 ~
_.. _..
-. ___ _,.. 35,500 `
...
. ._ 42,600: 49,700
i
7 ~
~
32,000 ~
: ,
40,000 ' ...-_.... _ _.
48,000 ! . ._ ____ ,
56,000
._._, ,,,,,,,,,,,, ,,,,,,, ,,, ,~,. .. ...... ~,... _
8 ...
.. ... ..,..~.... ..9
`` 35,600 ......_.,,,.,.~,,,...._......,..,..,,_.,
44,500 ' .. ~...._..
53 400
62,300
For each additional
' ~._'~,.,,~...~,
3 600 ~...~__
3,600 ~
3
600
3
600
person, add
.~,,.. ,,,,_.W.._.., ....._.....,..___.._._.......,.... ~... i
..,...........~.....,,,,..,,._. ............... ~
m.~........ _ ,
.. ~.. ,
;
._ .....,.............3
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 Bllling Unlt
Single Family Residential $86.00
Multi Family Residential $164.00
Rate Per Capacity
Non-Resldentlal Property Use Categories Bllling Unlt
Commercial $181.00
Industrial/Warehouse $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 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 $2,175,000.00. 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
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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 *****
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