HomeMy WebLinkAbout2022-033 FY 2023 Preliminary Fire Assessment Rate RESOLUTION NO. 2022-033
A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF
PARKLAND, FLORIDA, RELATING TO THE PROVISION OF
FIRE RESCUE SERVICES, FACILITIES AND PROGRAMS IN
THE CITY OF PARKLAND, FLORIDA; DESCRIBING THE
METHOD OF ASSESSING FIRE RESCUE ASSESSED COSTS
AGAINST ASSESSED PROPERTY LOCATED WITHIN THE
CITY OF PARKLAND; DIRECTING THE PREPARATION OF AN
ASSESSMENT ROLL; AUTHORIZING A PUBLIC HEARING
AND DIRECTING THE PROVISION OF NOTICE THEREOF;
AND PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, in 2004, the City of Parkland implemented a recurring annual fire rescue
special assessment program to fund a portion of the City's fire rescue services and facilities with
the adoption of Ordinance No. 2004-27 (the "Ordinance"), as it may be amended, and imposed
fire rescue assessments for Fiscal Year 2004-2005 with the adoption of Resolution Nos. 2005-01
(the "Initial Assessment Resolution") and 2005-10 (the "Final Assessment Resolution"); and
WHEREAS, pursuant to the Ordinance, the reimposition of Fire Rescue Assessments for
the Fiscal Year commencing October 1, 2022 requires certain processes such as the preparation of
the Assessment Roll; and
WHEREAS, in 2010, the City re-evaluated its Fire Rescue Assessment program to revise
its methodology and update its program components and adopted Resolution No. 2010-60, a
Preliminary Rate Resolution which amended and restated the Initial Assessment Resolution (the
"Amended and Restated Initial Assessment Resolution"), and was confirmed by the adoption of
Resolution No. 2010-75, an Annual Rate Resolution which amended and restated the Final
Assessment Resolution (the "Amended and Restated Final Assessment Resolution"); and
WHEREAS, annually a Preliminary Rate Resolution describing the method of assessing
Fire Rescue Assessed Costs against Assessed Property located within the City, directing the
preparation of an Assessment Roll, authorizing a public hearing and directing the provision of
notice thereof is required by the Ordinance for the reimposition of the Fire Rescue Assessments.
NOW THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE CITY
OF PARKLAND, FLORIDA AS FOLLOWS:
Section 1. AUTHORITY. This resolution is adopted pursuant to the provisions of the
Ordinance, the Amended and Restated Initial Assessment Resolution, the Amended and Restated
Final Assessment Resolution, Article VIII, Section 2, Florida Constitution, the Charter of the City
of Parkland, sections 166.021 and 166.041, Florida Statutes, and other applicable provisions of
law.
Section 2. PURPOSE AND DEFINITIONS.
(A) This resolution constitutes the Preliminary Rate Resolution as defined in the
Ordinance which initiates the annual process for updating the Assessment Roll and directs the
reimposition of Fire Rescue Assessments for the Fiscal year beginning October 1, 2022;
(B) All capitalized words and terms not otherwise defined herein shall have the
meanings set forth in the Ordinance, the Amended and Restated Initial Assessment Resolution,
and the Amended and Restated Final Assessment Resolution. Unless the context indicates
otherwise, words imparting the singular number, include the plural number, and vice versa;
(C) As used in this resolution, the following terms shall have the following meanings,
unless the context hereof otherwise requires:
"Pole Barn" means a nonresidential farm building in which 70 percent of more of the
perimeter walls are permanently open and allow free ingress and egress as defined in Section
170.01(4), Florida Statutes.
Section 3. PROVISION AND FUNDING OF FIRE RESCUE SERVICES.
(A) Upon the reimposition 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. All or 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 Preliminary Rate 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 Preliminary Rate Resolution.
Section 5. LEGISLATIVE DETERMINATIONS OF SPECIAL BENEFIT AND
FAIR APPORTIONMENT.
(A) The legislative determinations of special benefit and fair apportionment embodied
in the Ordinance,the Amended and Restated Initial Assessment Resolution, and the Amended and
Restated Final Assessment Resolution are affirmed and incorporated herein by reference;
(B) Government Property that is owned by federal government mortgage entities, such
as the VA and HUD, due to foreclosures are not serving a governmental purpose nor providing a
public benefit but are instead being held by these federal government mortgage entities in a
proprietary capacity. Accordingly, these properties shall not be exempted from the Fire Rescue
Assessment;
(C) In accordance with Section 170.01(4), Florida Statutes, the City is required to
exempt the following from the Fire Rescue Assessment: (i) Buildings of non-residential property
with a just value of$10,000 or less that are located on lands classified as agricultural lands pursuant
to Section 193.461, Florida Statutes; and (iii) any Pole Barns that are located on lands classified
as agricultural lands pursuant to Section 193.461, Florida Statutes. Accordingly, it is fair and
reasonable not to impose Fire Rescue Assessments upon such Buildings.
Section 6. COST APPORTIONMENT METHODOLOGY. The Cost Apportionment
embodied in Section 6 of the Amended and Restated Initial Assessment Resolution is affirmed and
incorporated herein by reference.
Section 7. PARCEL APPORTIONMENT METHODOLOGY. The Parcel
Apportionment embodied in Section 7 and Appendix D of the Amended and Restated Initial
Assessment Resolution is affirmed and incorporated herein by reference.
Section 8. DETERMINATION OF FIRE RESCUE ASSESSED COSTS;
ESTABLISHMENT OF ANNUAL FIRE RESCUE ASSESSMENTS.
(A) The estimated Fire Rescue Assessed Cost to be assessed and apportioned among
benefited parcels pursuant to the Cost Apportionment and the Parcel Apportionment for the Fiscal
Year commencing October 1, 2022, is $3,909,225.00;
(B) The estimated 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, 2022, are hereby
established as follows for the purpose of this Preliminary Rate Resolution:
Fire Class Category Fire Rescue Assessment Rate Billing Unit
Residential Property $290.00 Per Dwelling Unit
Commercial Property $0.6857 Per Square Foot
Institutional Property $0.3654 Per Square Foot
(C) The following exemptions shall apply to the Fire Rescue Assessment program:
(1) No Fire Rescue Assessment shall be imposed upon a parcel of Government
Property; however, Government Property that is owned by federal mortgage entities, such
as the VA and HUD, shall not be exempted from the Fire Rescue Assessment;
(2) No Fire Rescue Assessment shall be imposed upon Buildings categorized
as Institutional Property whose Building use is wholly exempt from ad valorem taxation
under Florida law; and
(3) No Fire Rescue Assessment shall be imposed against any Building of Non-
Residential Property located on a Tax Parcel that is classified by the Property Appraiser as
agricultural lands pursuant to Section 193.461, Florida Statutes, unless that Building
exceeds a just value of$10,000 as determined by the Property Appraiser and is not a Pole
Barn.
(D) Any shortfall in the expected Fire Rescue Assessment proceeds due to any
reduction or exemption from payment of the Fire Rescue Assessments required by law or
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
Rescue Assessments. In the event a court of competent jurisdiction determines any exemption or
reduction by the City Commission is improper or otherwise adversely affects the validity of the
Fire Rescue Assessment imposed for this 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 reduction or exemption
afforded to such Tax Parcel by the City Commission;
(E) The approval of the estimated Fire Rescue Assessment rate schedule by the
adoption of this Preliminary Rate 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 available City revenue other than Fire Rescue Assessment proceeds;
(F) The estimated Fire Rescue Assessments specified in the estimated Fire Rescue
Assessment rate schedule are hereby established to fund the specified Fire Rescue Assessed Cost
determined to be assessed in the Fiscal Year commencing October 1, 2022. No portion of such
Fire Rescue Assessed Costs is attributable to impact fee revenue that funds capital improvements
necessitated by new growth or development. Further, no portion of such Fire Rescue Assessed
Cost is attributable to the Emergency Medical Services;
(G) The estimated Fire Rescue Assessments established in this Preliminary Rate
Resolution shall be the estimated assessment rates applied by the City Manager in the preparation
of the updated Assessment Roll for the Fiscal Year commencing October 1, 2022, as provided in
Section 9 of this Preliminary Rate Resolution.
Section 9. ANNUAL ASSESSMENT ROLL.
(A) The City Manager is hereby directed to prepare,or cause to be prepared,an updated
Assessment Roll for the Fiscal Year beginning October 1, 2022, 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 Preliminary Rate Resolution;
(B) A copy of the Ordinance,the Amended and Restated Initial Assessment Resolution,
the Amended and Restated Final Assessment Resolution, this Preliminary Rate 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 updated Assessment Roll shall be
maintained on file in the office of the City Clerk and open to public inspection. The foregoing shall
not be construed to require that the preliminary Assessment Roll be in 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 Preliminary Rate 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. AUTHORIZATION OF PUBLIC HEARING. There is hereby established
a public hearing to be held at 7:00 p.m. on September 12, 2022, in the Commission Chambers of
City Hall, 6600 University Drive, Parkland, 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, consider imposing Fire Rescue Assessments for the Fiscal Year beginning
October 1, 2022, and authorizing collection of the Fire Rescue Assessments pursuant to the
Uniform Assessment Collection Act.
Section 11. NOTICE BY PUBLICATION. The City Manager shall publish a notice of
the public hearing authorized by Section 7 hereof in the manner and time provided in Section 2.04
of the Ordinance. The notice shall be published no later than August 22, 2022, in substantially
the form attached hereto as Appendix A.
Section 12. NOTICE BY MAIL
(A) Pursuant to section 200.069(10)(a), Florida Statutes, and with agreement of the
Property Appraiser, the City Commission elects to combine the notice required by Section 2.05 of
the Ordinance and this Resolution with the truth-in-millage notification required pursuant to
section 200.069, Florida Statutes;
(B) Such mailed notice shall be in the form required by section 200.069(10)(a), Florida
Statutes, and consistent with the Uniform Assessment Collection Act and the Ordinance for the
purpose of reimposing Fire Rescue Assessments for the Fiscal Year beginning October 1, 2022.
Such notices shall be mailed no later than August 22, 2022.
Section 13. METHOD OF COLLECTION. In accordance with Section 3.01 of the
Ordinance, the Solid Waste Service Assessments shall be collected and enforced pursuant to the
Uniform Assessment Collection Act for the Fiscal Year commencing October 1, 2022.
Section 14. 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.
Section 15. EFFECTIVE DATE. This Preliminary Rate Resolution shall take effect
immediately upon its passage and adoption.
PASSED AND ADOPTED THIS 13th DAY OF JULY, 2022.
CITY OF PARKLAND, FLORIDA
RICHARD W. WALKER
MAYOR
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