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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 1 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 2 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 3 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. $20 Record of the vote ���� Mayor Walker c4 Vice Mayor Cutler Commissioner Brier y 0-igct )0 Commissioner Isrow e-S Commissioner Mayersohn 4 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] C-1 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. ## A-1 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 4 Expires November 19,2024 My Commission Expires: '40FppP Bonded Thu Budget NotaryServloee Commission No.: A-2 APPENDIX B PROOF OF PUBLICATION APPENDIX C FORM OF CERTIFICATE TO NON-AD VALOREM ASSESSMENT ROLL