HomeMy WebLinkAboutR-2007-161 Final Fire Assessment RESOLUTION NO. 2007-161
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, 2007; APPROVING THE RATE OF
ASSESSMENT; APPROVING THE ASSESSMENT ROLL; PROVIDING FOR
CONFLICTS; PROVIDING FOR SEVERABILITY; FURTHER, PROVIDING
FOR 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, 2007; and
WHEREAS, the City Commission, on July 24, 2007 adopted Resolution No. 2007-133
(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 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, 2007, 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 is to be held on September 12, 2007, 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. That 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, the Final Assessment
Resolution (Resolution No. 72-96), and the Preliminary Rate Resolution (Resolution No. 2007-
133); 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. That this Resolution constitutes the
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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 (Resolution No. 2007-133).
Section 3. Reimposition of Fire Rescue Assessments.
(A) The parcels of Assessed Property described in the Assessment Roll, as updated,
which is approved, are 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 it is
incorporated by this reference. It is 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 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
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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 approved.
(C) For the Fiscal Year beginning October 1, 2007, the estimated Fire Rescue
Assessed Cost to be assessed is $2,493,113.00. 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, 2007, are established as follows:
RESIDENTIAL Rate Per Dwelling Unit
PROPERTY
USE
CATEGORIES
Residential $93.57
NON- Vacant Per $48
RESIDENTIAL Acreage
PROPERTY Building
USE classification
CATEGORIES (in square Industrial/ Hotel/
footage Commercial Assembly Warehouse Educational Motels Medical
range)
< 1,999 $245 $455 $41 $146 $246 $1,363
2,000 - 3,499 $490 $910 $83 $292 $491 $2,727
3,500 -4,999 $857 $1,592 $145 $510 $860 $4,772
5,000 -9,999 $1,225 $2,274 $207 $729 $1,228 $6,816
10,000 - $2,450 $4,548 $413 $1,459 $2,456 $13,633
19,999
20,000 - $4,899 $9,097 $826 $2,917 $4,912 $27,266
29,999
30,000 - $7,349 $13,645 $1,239 $4,376 $7,369 $40,899
39,999
40,000 - $9,798 $18,193 $1,652 $5,834 $9,825 $54,532
49,999
> 50,000 $12,248 $22,741 1 $2,065 1 $7,293 $12,281 $68,165
(D) The above rates of assessment are approved. Fire Rescue Assessments for fire
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rescue services, facilities, and programs in the amounts set forth in the updated Assessment Roll,
as approved, are levied and reimposed on all parcels of Assessed Property described in such
Assessment Roll for the Fiscal Year beginning October 1, 2007.
(E) No Fire Rescue Assessment shall be imposed upon a parcel the use of which is
wholly exempt from ad valorem taxation under Florida law.
(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 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. That the Preliminary
Rate Resolution is confirmed.
Section 5. Effect of Adoption of Resolution. That 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 to secure relief within 20 days from the date of this Annual Rate
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Resolution.
Section 6. Severability. That 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. That all resolutions or parts of resolutions in conflict with this Resolution
are repealed to the extent of such conflict.
Section 8. That this Annual Rate Resolution shall take effect on October 1, 2007.
PASSED and ADOPTED on this September 12a 2007.
-!i
OB A TON
MAYOR-COMMISSIONER
AT EST: l
LOUISE STILSON, CMC
CITY CLERK
APPROVED AS TO FORM ND CORRECTNESS:
BY: -
THO AS . A BRO
CITY ATTORNEY
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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 A-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 A-2. Non-Residential Property. The Fire Rescue Assessments for each
Building of Non-Residential Property (except 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
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 4,999
square feet;
(4) Buildings with a Building Area between 5,000 square feet and 9,999
square feet;
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(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 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 Recreational Vehicle Park property,
the sum of these products reflects an aggregate square footage area for each non-residential
Property Use Category to be used by the City in the computation of Fire Rescue Assessments.
(E) With the exception of 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
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(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 Recreational Vehicle Park property).
(F) For each of the non-residential Property Use Categories (except 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 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 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 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 A-3. Recreational Vehicle Parks. Notwithstanding the procedure in Section
A-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 A-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
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exceeds 50,000 square feet shall be assigned the commercial dollar amount for 50,000 square
feet.
Section A-4. 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 A-5 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.
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