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HomeMy WebLinkAboutResolution 2008-35 Fire Rescue AssessmentRESOLUTION 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