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HomeMy WebLinkAboutO-1972-005 I ORDINANCE NO. 5 AN ORDINANCE LEVYING AND IMPOSING A SER- j FICE CHARGE AGAINST THE OWNER OF A PARCEL OF LAND WITHIN THE LIMITS OF CITY OF DANIA, FLORIDA, AT THE TIME THAT A CERTIFICATE OF OCCUPANCY IS ISSUED, WHERE IT APPEARS THAT THE VALUE OF THE IMPROVEMENTS CONSTRUCTED ON THE PARCEL WERE NOT ASSESSED BY THE COUNTY TAX ASSESSOR AS OF JANUARY 1ST OF THE YEAR IN WHICH THE CERTIFICATE OF OCCU- PANCY WILL BE ISSUED: AND PROVIDING FOR A i FORMULA OR METHOD FOR A DETERMINATION OF THE SERVICE CHARGE: AND PROVIDING FOR THE l RIGHT OF ANY SUCH OWNER TO APPEAL TO THE CITY COMMISSION FOR RELIEF OR ADJUSTMENT; AND PROVIDING THAT ALL ORDINANCES OR PARTS OF ORDINANCES IN CONFLICT HEREWITH ARE HEREBY REPEALED TO THE EXTENT OF SUCH CON- ! I FLICT, AND PROVIDING THAT THIS ORDINANCE SHALL BECOME EFFECTIVE AS OF ITS PASSAGE 1 AND ADOPTION i WHEREAS, City of Dania adopts, uses and otherwise follows i the county real estate tax roll prepared by the Tax Assessor, Broward County, Florida, in determining municipal ad valorem taxation; and I i WHEREAS, with respect to the preparation of the county tax f i roll for any particular taxable year, the county tax assessor deter- mines the just valuation of any parcel of property as of January lst of such taxable year; and WHEREAS, in the situation where active construction of improve- . 1 ments as to any particular parcel is in progress as of January 1st of the taxable year, the county tax assessor is required to tax the parcel as "unimproved lands" unless the construction has been sub- stantially completed by January lst of the taxable year; and WHEREAS, the City Commission of the City of Dania has de- termined, as a matter of fact, that the city is obligated to furnish y i various municipal services such as fire protection, police protection, j I - 1 - -146 �h-458 I I utility services, recreational services, and other municipal I services to an improved parcel, improved with family living units, to a much greater extent than when the parcel was unimproved and I genorAlly from the date that a certificate of occupancy is first issued; and WHEREAS, in the aforesaid situations concerning a parcel of land where a certificate of occupancy is issued during the taxable I year, concerning the buildings containing family living units, and 1 where it appears that the value of the improvements on the parcel will not be subject to assessment for ad valorem tax purposes until January 1st of the following year, the City Commission of the City 1 i I of Dania is of the opinion that the owner of such parcel does not f pay, either by ad valorem taxation or otherwise, for a proper or Iproportionate part of the cost of such additional municipal ser- vices which are rendered as a result of the building improvements ; and � WHEREAS, the City Commission believes that the owner of such property should pay some type of service charge (in lieu of ad i ,.. y valorem taxes) , to cover a part of the cost of the additional municipal services from the time of the issuance of the certificate i fof occupancy until the following year when the tax assessor will assess the value of the improvements for ad valorem tax purposes ; and I I WHEREAS , in the aforesaid situations concerning a parcel of land where a certificate of occupancy is issued during the taxable I year, concerning a parcel improved with family living units, and j i I where it appears that the value of the improvements on the parcel will not be subject to assessment for ad valorem tax purposes until j I,I L - 2 - i I January 1st of the following year, the City Commission is of the i i further opinion that it is fair, equitable and reasonable to levy i a service charge against the owner of the property, at the time i that a certificate of occupancy is issued; and I i WHEREAS, the City Commission has made a study of the direct 'I I icosts of fire protection, police protection, utility services and i other municipal services and is of the opinion that the approximate additional cost of such services, as related to an independent building improved living unit as compared to vacant land is 1N ov approximately $ _L-5-00-per year per family living unit; and I I i WHEREAS, the City Commission wishes to impose such service ti V sG charge of $ -'�vv per family living unit in the aforesaid situation r iwhere the certificate of occupancy is issued during the taxable year and where it appears that the value of the improvements on a I parcel will not be subject to assessment for ad valorem tax purposes E until January 1st of the following year. i l I NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE I - " CITY OF DANIA, FLORIDA: Section 1. With respect to construction of new family living unit improvements on a parcel of land within the limits of City of Dania, Florida, the building inspector of the City of Dania shall I determine, at the time that a request is made for the issuance of a certificate of occupancy, p y, whether the value of such improvements was included in the tax assessment made by the county tax assessor as of January 1st of the year duringwhich application is made for I the issuance of the certificate of occupancy. If the value of such 1 3 - t i i improvements was included by the tax assess I�or in determining the I just valuation of the property as of January 1st of the year in which application is made for the issuance of the certificate of occupancy, the remaining pprtc of this ordinance regarding the levying and imposition of a service charge shall not apply. If it is im- possible to determine whether the value of such improvements was i i included by the tax assessor in determining the just valuation of the property as of January 1st of the year in which application ( is made for the issuance of the certificate of occupancy, at the time that the actual application is made, the building inspector shall proceed on the assumption that the value of such improvements( P nts was not so included and shall compute and collect the service charge t that is levied and imposed herein; subject, however, to the right t of the owner of the premises to apply for and receive a refund of such service j charge from City of Dania should it be subsequently ' determined that, as a matter of fact, the value of the improvements i was actually included by the tax assessor in determining the just valuation of the property as of January 1st of the year in which j application is made for the issuance of the certificate of occupancy, Sect 2 , If the building inspector determines that the value of the improvements was not included by the county tax assessor as of Januaryof the t 1st year in which request is made for j the issuance of the certificate of occupancy, a service charge, to be computed under the method or formula stated herein, is hereby levied and imposed against the owner of the property to whom the certificate of occupancy is issued and shall be collected by City of Dania, acting through its building inspector and an other Y ad- ministrative officials having jurisdiction, at the time that the cer- j i +i \ 4 _ i I� � tificate of occupancy is issued. j Section 3 . The amount of the service charge which is +� levied and imposed under the provisions of Section 2. herein, 1 shall be as follows : i (1) If the certificate of occupancy is issued on or before June 30th during a particular I year (and where it appears that the value of the 1 i improvements on the parcel will not be subject to assessment for ad valorem tax purposes until January 1st of the following year) , the service charge to be collected for such year shall be 2� 1 i $ _15,949-per independent family living unit, I (An efficiency apartment being deemed to be j i an independent family living unit) . I (2) If the certificate of occupancy is I issued on or after July 1st during a particular year (and where it appears that the value of the j f ] improvements on the parcel will not be subject to assessment for ad valorem tax purposes until . January 1st of the following year) , the service charge to be collected for such year shall be a i 2.00 I� $ 7.5-6- per independent family living unit. i (An efficiency apartment being deemed to be an independent family living unit) . Section 4. That all ordinances or parts of ordinances in conflict herewith be and the same are hereby repealed to the extent of such conflict. - 5 - I' i Section 5 . That this ordinance shall be in force and , take effect immediately upon its passage and adoption. PASSED and ADOPTED on First Reading on the 21st day of August 1972 . i PASSED and ADOPTED on Second Reading on the 6th day i of September 1972. PASSED and ADOPTED on Third Reading on the 6th day of Remember , 1972. i I , Major-Co�ssioner i Attest: i Ci y Clerk-Audi j ` I a 3 I i i 6 - i I