HomeMy WebLinkAboutR-2004-145 Fire Rescue Assessment Final rate RESOLUTION NO. 2004-145
A RESOLUTION OF THE CITY OF DANIA BEACH, FLORIDA,
RELATING TO THE PROVISION OF FIRE RESCUE SERVICES,
FACILITIES AND PROGRAMS IN THE CITY OF DANIA BEACH,
FLORIDA; REIMPOSING FIRE RESCUE ASSESSMENTS AGAINST
ASSESSED PROPERTY LOCATED WITHIN THE CITY OF DANIA
BEACH FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2004;
APPROVING THE RATE OF ASSESSMENT; APPROVING THE
ASSESSMENT ROLL; AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, the City Commission of Dania Beach, Florida, has enacted
Ordinance No. 10-96 (the "Ordinance"), which authorizes the imposition of Fire Rescue
Assessments for fire rescue services, facilities, and programs against Assessed
Property located within the City; and
WHEREAS, the reimposition of a Fire Rescue Assessment for fire rescue
services, facilities, and programs each fiscal year is an equitable and efficient method of
allocating and apportioning the Fire Rescue Assessed Cost among parcels of Assessed
Property; and
WHEREAS, the City Commission desires to reimpose a Fire Rescue
Assessment Program within the City using the procedures provided by the Ordinance,
including the tax bill collection method for the Fiscal Year beginning on October 1, 2004;
and
WHEREAS, the City Commission, on July 26, 2004, adopted Resolution No.
2004-115 (the "Preliminary Rate Resolution"), containing and referencing a brief and
general,description of the fire rescue services, facilities and programs to be provided to
Assessed Property, describing the method of apportioning the Fire Rescue Assessed
Cost to{compute the Fire Rescue Assessment for fire rescue services, facilities, and
1 RESOLUTION NO. 2004-145
i
programs against Assessed Property, estimating a rate of assessment, and directing
the updating and preparation of the Assessment Roll, provision of published notice
required by the Ordinance, and mailed notice if circumstances described in Section
2.08(F) of the Ordinance so require; and
WHEREAS, in order to reimpose Fire Rescue Assessments for the Fiscal Year
beginning October 1, 2004, the Ordinance requires the City Commission to adopt an
Annual Rate Resolution, during its budget adoption process for each Fiscal Year, which
establishes the rate of assessment and approves the Assessment Roll for the upcoming
Fiscal Year, with such amendments as the City Commission deems appropriate, after
hearing comments and objections of all interested parties; and
WHEREAS, the updated Assessment.Roll has heretofore been made available
for inspection by the public, as required by the Ordinance; and
WHEREAS, notice of a public hearing has been published and mailed through
the TRIM notice, as required by the terms of the Ordinance, which provides notice to all
interested persons of an opportunity to be heard; and
WHEREAS, a public hearing was held on September 13, 2004, and comments
and objections of all interested persons have been heard and considered as required by
the terms of the Ordinance;
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE
CITY OF DANIA BEACH, FLORIDA:
Section 1. Authority. This resolution is adopted pursuant to the provisions of
the Fire Rescue Assessment Ordinance (Ordinance No. 10-96), the Initial Assessment
Resolution (Resolution No. 63-96) as revised and amended by Resolution No. 110-97,
2 RESOLUTION NO. 2004-145
the Final Assessment Resolution (Resolution No. 72-96), and the Preliminary Rate
Resolution (Resolution No. 2004-115); Article VIII, Section 2, Florida Constitution;
sections 166.021 and 166.041, Florida Statutes; and other applicable provisions of law.
Section 2. Definitions and Interpretation. This resolution constitutes the
Annual Rate Resolution as defined in Ordinance No. 10-96. All capitalized terms in this
resolution shall have the meanings defined in the Ordinance, the Initial Assessment
Resolution (Resolution No. 63-96), the Final Assessment Resolution (Resolution No.
72-96) and the Preliminary Rate Resolution.
Section 3. Reimposition of Fire Rescue Assessments.
(A) The parcels of Assessed Property described in the Assessment Roll, as
updated, which is hereby approved, are hereby found to be specially benefited by the
provision of the fire rescue services, facilities, and programs described or referenced in
the Preliminary Rate Resolution, in the amount of the Fire Rescue Assessment set forth
in the updated Assessment Roll, a copy of which was present or available for inspection
at the above referenced public hearing and is incorporated herein by reference. It is
hereby ascertained, determined and declared that each parcel of Assessed Property
within the City will be specially benefited by the City's provision of fire rescue services,
facilities, and programs in an amount not less than the Fire Rescue Assessment for
such parcel, computed in the manner set forth in the Preliminary Rate Resolution.
Adoption of this Annual Rate Resolution constitutes a legislative determination that all
parcels assessed derive a special benefit in a manner consistent with the legislative
declarations, determinations and findings as set forth in the Ordinance, the Initial
Assessment Resolution (as revised and amended by Resolution No. 110-97), the Final
3 RESOLUTION NO. 2004-145
Assessment Resolution, as amended, and the Preliminary Rate Resolution from the fire
rescue services, facilities, or programs to be provided and a legislative determination
that the Fire Rescue Assessments are fairly and reasonably apportioned among the
properties that receive the special benefit as set forth in the Preliminary Rate
Resolution.
(B) The method for computing Fire Rescue Assessments described or
referenced in the Preliminary Rate Resolution is hereby approved. The Parcel
Apportionment Methodology described in Appendix A of the Preliminary Rate
Resolution and adopted in Section 7 of the Preliminary Rate Resolution is hereby
approved.
(C) For the Fiscal Year beginning October 1, 2004, the estimated Fire Rescue
Assessed Cost to be assessed is $2,418,772. The Fire Rescue Assessments to be
assessed and apportioned among benefited parcels pursuant to the Cost
Apportionment and Parcel Apportionment to generate the estimated Fire Rescue
Assessed Cost for the Fiscal Year commencing October 1, 2004, are hereby
established as follows:
4 RESOLUTION NO. 2004-145
RESIDENTIAL Rate Per Dwelling Unit
PROPERTY
USE
CATEGORIES
Residential $94.50
NOW Vacant Per
RESIDENTIAL Acreage $64
PROPERTY
USE Building
CATEGORIES classification
(in square Industrial/ Hotel/
footage range) Commercial Assembly Warehouse Educational Motels Medical
< 1,999 $238 $623 $47 $70 $291 $666
2,000- 3,499 $476 $1.245 $93 $140 $581 $1,332
3,500-4,999 $833 $2,179 $163 $245 $1,017 $2,331
5,000 - 9,999 $1,190 $3,113 $234 $350 $1,453 $3,331
10,000- 19,999 $2,379 $6,226 $467 $700 $2,905 $6,661
• 20,000-29,999 $4,758 $12,452 $934 $1,400 $5,810 $13,323
30,000- 39,999 $7,137 $18,678 $1,401 $2,101 $8,715 $19,984
40,000-49,999 $9,516 $24,904 $1,868 $2,801 $11,620 $26,645
> 50,000 $11,895 $31,130 $2,335 $3,501 $14,525 $33,307
(D) The above rates of assessment are hereby approved. Fire Rescue
Assessments for fire rescue services, facilities, and programs in the amounts set forth in
the updated Assessment Roll, as herein approved, are hereby levied and reimposed on
all parcels of Assessed Property described in such Assessment Roll for the Fiscal Year
beginning October 1, 2004.
(E) No Fire Rescue Assessment shall be imposed upon a parcel whose use is
wholly exempt from ad valorem taxation under Florida law.
•
5 RESOLUTION NO. 2004-145
(F) As authorized in Section 2.13 of the Ordinance, interim Fire Rescue
Assessments are also levied and imposed against all property for which a Certificate of
Occupancy is issued after adoption of this Resolution based upon the rates of
assessment approved herein.
(G) Fire Rescue Assessments shall constitute a lien upon the Assessed
Property so assessed equal in rank and dignity with the liens of all state, county, district
or municipal taxes and other non-ad valorem assessments. Except as otherwise
provided by law, such lien shall be superior in dignity to all other liens, titles and claims,
until paid.
(H) The Assessment Roll, as herein approved, together with the correction of
any errors or omissions as provided for in the Ordinance, shall be delivered to the Tax
Collector for collection using the tax bill collection method in the manner prescribed by
the Ordinance.
Section 4. Confirmation of Preliminary Rate Resolution. The Preliminary
Rate Resolution is hereby confirmed.
Section 5. Effect of Adoption of Resolution. The adoption of this Annual
Rate Resolution. shall be the final adjudication of the issues presented (including, but
not limited to, the determination of special , benefit and fair apportionment to the
Assessed Property, the method of apportionment and assessment, the rate of
assessment, the Assessment Roll and the levy and lien of the Fire Rescue
Assessments), unless proper steps shall be initiated in a court of competent jurisdiction
6 RESOLUTION NO. 2004-145
to secure relief within 20 days from the date of this Annual Rate Resolution.
Section 6. Severability. If any clause, section or other part of this resolution
shall be held by any court of competent jurisdiction to be unconstitutional or invalid,
such unconstitutional or invalid part shall be considered as eliminated and in no way
affecting the validity of the other provisions of this resolution.
Section 7. Effective Date. This Annual Rate Resolution shall take effect
immediately upon its passage and adoption.
PASSED and ADOPTED on this 13th day of September, 2004.
C.K. CELYE
MAYOR - COMMISSIONER
ATTEST: ROLL CALL:
COMMISSIONER ANTON - YES
COMMISSIONER CHUNN - NO
LOUISE STILSON COMMISSIONER FLURY - YES
CITY CLERK VICE-MAYOR MIKES - YES
MAYOR MCELYEA —YES
APPROVED AS TO F RM AND CORRECTNESS:
BY:
TH M S j A S RO
CITY ATTORNEY
•
7 RESOLUTION NO. 2004-145
APPENDIX A
PARCEL APPORTIONMENT METHODOLOGY
• APPENDIX A
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 B-1. Residential Property. The Fire Rescue Assessment for each Tax
Parcel of Residential Property shall be computed by multiplying the Demand
Percentage attributable to Residential Property by the Fire Rescue Assessed Cost,
dividing such product by the total number of Dwelling Units shown on the Tax Roll within
the City, and then multiplying such quotient by the number of Dwelling Units located on
such Tax Parcel.
Section B-2. Non-Residential Property. The Fire Rescue Assessments for
each Building of Non-Residential Property (except Medical Facility Property and
• Recreational Vehicle Park property) shall be computed as follows:
(A) Respectively, multiply the Fire Rescue Assessed Costs by the Demand
Percentage attributable to each of the non-residential Property Use Categories. With
the exception of Medical Facility and Recreational Vehicle Park property, 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 non-residential
Property Use Categories.
(B) Separate each Building in each of the non-residential Property Use
Categories into one of the following square footage categories:
(1) Buildings with a Building Area of less than 1,999 square feet;
(2) Buildings with a Building Area between 2,000 square feet and
3,499 square feet;
(3) Buildings with a Building Area between 3,500 square feet and
S4,999 square feet;
B-1
• (4) Buildings with a Building Area between 5,000 square feet and
9,999 square feet;
(5) Buildings with a Building Area between 10,000 square feet and
19,999 square feet;
(6) Buildings with a Building Area between 20,000 square feet and
29,999 square feet;
(7) Buildings with a Building Area between 30,000 square feet and
39,999 square feet;
(8) Buildings with a Building Area between 40,000 square feet and
49,999 square feet; and
(9) Buildings with a Building Area of 50,000 square feet or greater.
(C) As to each non-residential Property Use Category (except Medical Facility
Property and Recreational Vehicle Park property) multiply the number of Buildings
• categorized in:
(1) Subsection (B)(1) of this Section by 1,000 square feet;
(2) Subsection (B)(2) of this Section by 2,000 square feet;
(3) Subsection (B)(3) of this Section by 3,500 square feet;
(4) Subsection (B)(4) of this Section by 5,000 square feet;
(5) Subsection (B)(5) of this Section by 10,000 square feet;
(6) Subsection (B)(6) of this Section by 20,000 square feet;
(7) Subsection (B)(7) of this Section by 30,000 square feet;
(8) Subsection (B)(8) of this Section by 40,000 square feet, and
(9) Subsection (B)(9) of this Section by 50,000 square feet.
(D) For each non-residential Property Use Category, add the products of
subsections (C)(1) through (C)(9) of this Section. With the exception of Medical Facility
Property and Recreational Vehicle Park property, the sum of these products reflects an
B-2
aggregate square footage area for each non-residential Property Use Category to be
used by the City in the computation of Fire Rescue Assessments.
(E) With the exception of Medical Facility Property and Recreational Vehicle
Park property, divide the product of subsection (A) of this Section relative to each of the
non-residential Property Use Categories by the sum of the products for each non-
residential Property Use Category described in subsection (D) of this Section. The
resulting quotient expresses a dollar amount adjusted or weighted per square foot of
improved area to be used in computing Fire Rescue Assessments on each of the
respective non-residential Property Use Categories (except Medical Facility Property
and Recreational Vehicle Park property).
(F) For each of the non-residential Property Use Categories (except Medical
Facility Property and Recreational Vehicle Park property), multiply the resulting
quotients from subsection (A) of this Section by each of the respective products in
. subsections (C)(1) through (C)(9) of this Section. The resulting products for each non-
residential Property Use Category (except Medical Facility Property and Recreational
Vehicle Park property), expresses a series of gross dollar amounts expected to be
funded by all Buildings in the respective non-residential Property Use Categories in
each of the square footage categories described in subsection (B) of this Section.
(G) For each of the non-residential Property Use Categories (except Medical
Facility Property and Recreational Vehicle Park property), divide each of the respective
products of subsection (F) of this Section by the number of Buildings determined to be
in each of the square footage categories identified in subsection (B) of this Section.
Except for Medical Facility Property and Recreational Vehicle Park property, the result
expresses the respective dollar amounts of the Fire Rescue Assessments to be
imposed upon each Building in each of the non-residential Property Use Categories.
Section B-3. Medical Facility Property. The Fire Rescue Assessments for
each Tax Parcel of Medical Facility Property shall be computed as follows:
B-3
• (A) For Medical Facility Property, assign the respective dollar amounts of the
Fire Rescue Assessments. Said amount shall be the amount of the Fire Rescue
Assessments imposed upon each Tax Parcel of Medical Facility Property.
(B) Multiply the amount directed to be imposed as fire Rescue Assessments
on Medical Facility Property in subsection (A) of this Section by the number of Tax
Parcels determined to be in each of the square footage category ranges related to
Medical Facility Property in subsection (C)(1) through (C)(9) of Section D-2. The sum of
the resulting products represents the aggregate revenue to be derived from Fire Rescue
Assessments imposed upon Medical Facility Property.
(C) The remaining portion of the City's fire rescue budget otherwise
attributable to Medical Facility Property, and not funded through Fire Rescue
Assessments imposed on Medical Facility Property, shall be funded from available City
revenue other than Fire Rescue Assessment proceeds.
• Section B-4. Recreational Vehicle Parks. Notwithstanding the procedure in
Section B-2 for Non-Residential Property, the Fire Rescue Assessments for each Tax
Parcel of Recreational Vehicle Park property shall be computed as follows:
(A) Aggregate the amount of square footage for each Tax Parcel of
Recreational Vehicle Park, with recreational vehicle park spaces at 1,200 square feet
each and tent spaces at 500 square feet each.
(B) Assign the respective dollar amount of the Fire Rescue Assessments
determined in Section B-3 of this Appendix for Commercial Property to the comparable
aggregated square footage category ranges of Recreational Vehicle Park property as
calculated in paragraph (A) above. Any aggregated square footage Tax Parcel of
Recreational Vehicle Park property that exceeds 50,000 square feet shall be assigned
the commercial dollar amount for 50,000 square feet.
B-4
. Section B-5. 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.
Section B-6 Vacant Property. The Fire Rescue Assessment for each Tax
Parcel of Vacant Property shall be computed by multiplying the Demand Percentage
attributable to Vacant Property by the Fire Rescue Assessed Cost, dividing such
product by the number of acreage shown as vacant property on the Tax Roll within the
City.
•
i
B-5