HomeMy WebLinkAbout2022-048 FY 2023 Fire Assessment Rate RESOLUTION NO. 2022-048
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; REIMPOSING FIRE RESCUE ASSESSMENTS
AGAINST ASSESSED PROPERTY LOCATED WITHIN THE
CITY OF PARKLAND FOR THE FISCAL YEAR
BEGINNING OCTOBER 1, 2022; APPROVING THE RATE
OF ASSESSMENT; APPROVING THE ASSESSMENT
ROLL; AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, the City Commission of Parkland, Florida (the "City Commission"), has
enacted Ordinance No. 2004-27(the "Ordinance"),which authorizes the imposition of Fire Rescue
Assessments for fire rescue services, facilities, and programs against Assessed Property located
within the City;
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;
WHEREAS, the City Commission desires to reimpose a Fire Rescue Assessment within
the City using the procedures provided by the Ordinance including the tax bill collection for the
Fiscal Year beginning on October 1, 2022;
WHEREAS, the City Commission, on July 13, 2022, adopted Resolution No. 2022-033
(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 rates of
assessment; and directing the updating and preparation of the Assessment Roll and provision of
the notice required by the Ordinance and mailed notice if circumstances described in Section
2.08(F) of the Ordinance, so requires;
WHEREAS, in order to reimpose Fire Rescue Assessments for the Fiscal Year that begins
October 1,2022,the Ordinance requires the City Commission to adopt an Annual Rate Resolution
during its budget adoption process for each Fiscal Year, which establishes the rates 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;
WHEREAS, the updated Assessment Roll has heretofore been made available for
inspection by the public, as required by the Ordinance;
WHEREAS, notice of a public hearing on September 12, 2022, has been published and
mailed, if required by the terms of the Ordinance, which provides notice to all interested persons
of an opportunity to be heard; an affidavit regarding the form of notice mailed being attached
hereto as Appendix A and the proof of publication being attached hereto as Appendix B; and
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WHEREAS, a public hearing was held on September 12, 2022, 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 PARKLAND, FLORIDA:
Section 1. AUTHORITY. This resolution is adopted pursuant to the provisions of the
Ordinance; Resolution No. 2010-60 (the"Amended and Restated Initial Assessment Resolution");
Resolution No. 2010-75 (the "Amended and Restated Final Assessment Resolution"); Resolution
No. 2022-033 (the "Preliminary Rate Resolution"); the Charter of the City of Parkland; 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.
(A) This resolution constitutes the Annual Rate Resolution as defined in the Ordinance.
(B) All capitalized terms in this resolution shall have the meanings defined in the
Ordinance, the Amended and Restated Initial Assessment Resolution, the Amended and Restated
Final Assessment Resolution, and the Preliminary Rate Resolution.
Section 3. REIMPOSITION OF FIRE RESCUE ASSESSMENTS.
(A) The parcels of Assessed Property included 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. Additionally, the Assessment Roll, as approved, includes those
Tax Parcels of Assessed Property that cannot be set forth in that Assessment Roll due to the
provisions of Section 119.071(4), Florida Statutes, concerning exempt"home addresses."
(B) 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.
(C) 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 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.
(D) The method for computing Fire Rescue Assessments described and referenced in
the Preliminary Rate Resolution is hereby approved. The Cost Apportionment and Parcel
Apportionment methodologies described in Sections 6 and 7 of the Preliminary Rate Resolution
are hereby approved.
(E) For the Fiscal Year beginning on October 1, 2022, the estimated Fire Rescue
Assessed Cost to be assessed is $3,909,225.00. The Fire Rescue Assessments to be assessed and
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apportioned among benefited parcels pursuant to the Cost Apportionment and Parcel
Apportionment to generate the estimated Fire Rescue Assessed Cost for the Fiscal Year beginning
on October 1, 2022, are hereby established as follows:
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
(F) 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 Assessment Roll are
hereby levied and imposed on all parcels of Assessed Property included in such Assessment Roll
for the Fiscal Year beginning on October 1, 2022.
(G) 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.
(H) 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.
(I) No Fire Rescue Assessment shall be used for any purpose other than funding the
Fire Rescue Assessed Cost, as that term is defined in the Amended and Restated Initial Assessment
Resolution.
(J) As authorized in Section 2.13 of the Ordinance, interim Fire Rescue Assessments
are also levied and imposed against all property for which a Building Permit is issued after
adoption of this Annual Rate Resolution based upon the rates of assessment approved herein.
(K) 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
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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. The lien shall be deemed
perfected upon adoption of this Annual Rate Resolution and shall attach to the property included
on the Assessment Roll as of the prior January 1, the lien date for ad valorem taxes.
(L) 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.
(M) The Assessment Roll, as delivered to the Tax Collector, shall be accompanied by a
Certificate to Non-Ad Valorem Assessment Roll in substantially the form attached hereto as
Appendix C.
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 to secure relief within 20 days from the date of this Annual Rate Resolution.
Section 6. EFFECTIVE DATE. This Annual Rate Resolution shall take effect
immediately upon its passage and adoption.
PASSED AND ADOPTED THIS 12th DAY OF SEPTEMBER, 2022.
CITY OF PARKLAND, FLORIDA
RICHARD W. WALKER
MAYOR
ATTEST:
Pa)as.r1. V1492d124
ALI1SON MORALES, MMC wino
CITY CLERK 40.
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Mayor Walker c4
Vice Mayor Cutler
Commissioner Brier y 0-igct )0
Commissioner Isrow e-S
Commissioner Mayersohn
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CERTIFICATE
TO
NON-AD VALOREM ASSESSMENT ROLL
I HEREBY CERTIFY that, I am the Mayor of the City of Parkland, or authorized agent of
the City of Parkland, Florida(the "City"); as such I have satisfied myself that all property included
or includable on the non-ad valorem assessment roll for fire rescue services(the "Non-Ad Valorem
Assessment Roll") for the City is properly assessed so far as I have been able to ascertain; and that
all required extensions on the above described roll to show the non-ad valorem assessments
attributable to the property listed therein have been made pursuant to law.
I FURTHER CERTIFY that, in accordance with the Uniform Assessment Collection Act,
this certificate and the herein described Non-Ad Valorem Assessment Roll will be delivered to the
Broward County Department of Finance and Administrative Services by September 15, 2022.
IN WITNESS WHEREOF, I have subscribed this certificate and directed the same to be
delivered to the Broward County Department of Finance and Administrative Services and made
part of the above described Non-Ad Valorem Assessment Roll this 1 a l' day of S.tek.ms�
, 2022.
CITY OF PARKLAND, FLORIDA
By: ''' /f/j/t"--
Mayor
[to be delivered to Broward County Department of
Finance and Administrative Services prior to September 15]
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APPENDIX A
AFFIDAVIT REGARDING NOTICE MAILED TO PROPERTY OWNERS
AFFIDAVIT OF MAILING
BEFORE ME, the undersigned authority,personally appeared Nancy Morando, who, after
being duly sworn, deposes and says:
1. Nancy Morando, as City Manager of the City of Parkland, Florida ("City"),
pursuant to the authority and direction received from the City Commission, timely directed the
preparation of the Assessment Roll and the preparation, mailing, and publication of notices in
accordance with the Fire Rescue Assessment Ordinance No. 2004-27 (the "Assessment
Ordinance")in conformance with the Preliminary Rate Resolution No. 2022-033 (the "Preliminary
Rate Resolution").
2. In accordance with the Assessment Ordinance, Ms. Morando timely provided all
necessary information for notification of the Fire Rescue Assessment to the Property Appraiser of
Broward County to be included as part of the notice of proposed property taxes under section
200.069, Florida Statutes, the truth-in-millage notification. The information provided to the
Property Appraiser to be included on the truth-in-millage notification included the following: the
purpose of the assessment; the total amount proposed to be levied against each parcel; the unit of
measurement to be applied against each parcel to determine the assessment; the number of such
units contained within each parcel; the total revenue the City expects to collect by the assessment;
a statement that failure to pay the assessment will cause a tax certificate to be issued against the
property which may result in a loss of title; a statement that all affected property owners have a
right to appear at the hearing and to file written objections with the local governing board within
20 days of the notice; and the date, time, and place of the hearing.
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FURTHER AFFIANT SAYETH NOT.
Nancy ora do, affi t
STATE OF FLORIDA
COUNTY OF BROWARD
The foregoing Affidavit of Mailing was sworn to before me, by means ofphysical
presence or ❑ online notarization, this / 'day of ni er , 2022 tl --daref
, 2022, by Nancy Morando, City Manager, City of Parkland, Florida. She is
personally known to me or has produced as identification and did take an oath.
t►Rv ALYSON GAYLE MORALES Print Name:
•'" NotaryPublic, State of Florida
Commission�HH 059417
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APPENDIX B
PROOF OF PUBLICATION
APPENDIX C
FORM OF CERTIFICATE TO
NON-AD VALOREM ASSESSMENT ROLL