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HomeMy WebLinkAboutItem 10 Approval of the Annual Fire Protection Special Assessment Resolution and Certification of Non-Ad Valorem Assessment Tax Roll for Fire Protection Assessment for Fiscal Year 2021/2022AGENDA ITEM COVER SHEET Meeting Date: August 17, 2021 Item # /Q Reviewed By. Contact Name: Michael O'Halloran, Department Director: Support Services Contact Number: 407-554-7069 City Manager: Subject: Annual Fire Protection Assessment Tax Roll Resolution for the a ear 2022. Background Summary: The City Commission approved Ordinance 2013-010 to provide for collection of fire protection assessments as a special non -ad valorem assessment on the annual Orange County tax bill. The assessment is based on building occupancy hazard factors and the area under roof to determine the number of Fire Protection Units (FPUs) for each property. The number of FPUs is then multiplied by the Applied Assessment Rate to get the amount of the special assessment. Section 197.36,32, Florida Statutes, requires the City to certify the Tax Roll for the fire protection assessments by September 15th. A resolution to certify the tax roll is the only mandatory element of the annual fire protection special assessment implementation process. Issue: The City Commission needs to approve the annual resolution setting the Fire Protection Assessment for FY 2022 and certifying the Fire Protection Assessment Tax Roll. Recommendations: Staff recommends the City Commission adopt the attached resolution certifying the Fire Protection Assessment Tax Roll. Staff additionally recommends that the Mayor and City Manager be authorized to execute and submit any documents needed to implement the resolution. Attachments: • FY 2022 Annual Rate Resolution o Certificate to non -ad valorem assessment roll for fire assessments o Assessment roll for fire assessments is in the possession of the City Clerk Financial Impact: The fire protection special assessment will be imposed on all applicable structures located on privately - owned parcels within the city: Parcels without such structures are not assessed. Using the previously adopted Applied Assessment Rate of $69.50 and the estimated number of FPUs determined by the currently available data, the gross revenue generated will be $2,307,424.11. This amount reflects the omission of those HOA-owned, governmental, and institutional parcels exempt from all taxation by the action of State law or by the exemptions in the Ordinance. The total number of assessed parcels is 15,157. With deductions for the cost of collection (2%), early payments (up to 4%), and non-payment (1 %), plus the addition of interim fees being paid through the year as a result of construction, the actual revenue value is approximately $2,239,000. The total amount to be collected would be approximately one-third of the proposed budget for the Fire Department in FY 2022. Type of Item: (please mark with an x ) Public Hearing Ordinance First Reading Ordinance Second Reading X Resolution X Commission Approval Discussion & Direction _X_ Original Document/Contract Attached for Execution by City Clerk Reviewed by City Attorney Reviewed by Finance Dept. For Clerk's Dept Use: Consent Agenda Public Hearing Regular Agenda N/A N/A 2 RESOLUTION 2021- CITY OF OCOEE ANNUAL FIRE PROTECTION SPECIAL ASSESSMENT RESOLUTION FOR FISCAL YEAR 2022 AUGUST 17, 2021 RESOLUTION A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF OCOEE, FLORIDA, RELATING TO THE PROVISION OF FIRE PROTECTION SERVICES, FACILITIES, AND PROGRAMS THROUGHOUT THE CITY OF OCOEE; ENDORSING THE METHOD OF ALLOCATING FIRE PROTECTION ASSESSED COSTS AGAINST ASSESSED PROPERTIES LOCATED WITHIN THE CITY OF OCOEE; STATING THE TOTAL AMOUNT OF REVENUE TO BE GENERATED; APPROVING THE ASSESSMENT ROLL FOR FISCAL YEAR 2022; PROVIDING FOR SEVERABILITY; AND PROVIDING AN EFFECTIVE DATE. WHEREAS the City Commission of the City of Ocoee, Florida, has enacted Ordinance No. 2013-010 (the "Ordinance"), which authorizes the imposition of Fire Protection Assessments for fire protection services, facilities, and programs against assessed property located within the city (codified as Chapter 77 of the City Code of Ordinances); and WHEREAS the imposition of a Fire Protection Assessment for fire protection services, facilities, and programs each fiscal year is an equitable and efficient method of allocating and apportioning Fire Protection Assessed Costs among parcels of assessed property; and WHEREAS the City Commission has adopted an apportionment methodology for its Fire Protection Assessment program and now desires to impose an Annual Fire Protection Assessment within the City of Ocoee using the procedures provided by the Ordinance, including the tax bill collection method for the Fiscal Year beginning on October 1, 2021; and WHEREAS the City Commission, on November 1, 2016, amended Chapter 77 of the Code of Ordinances of the City of Ocoee to, among other things, set the Maximum Assessment Rate and the Applied Assessment Rate as the same as the previous Annual Assessment Rate adopted by Resolution 2017-014, which is a value of $69.50 per Net Fire Protection Unit (FPU); and WHEREAS the City Commission desires that the Applied Assessment Rate remain unchanged from its current value; and WHEREAS none of the conditions listed in Section 197.3632(4)(a), Florida Statutes, or Section 77-12.D of the City Code of Ordinances are present to require a public hearing and publication of notice to establish the Applied Assessment Rate. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE CITY OF OCOEE, FLORIDA: SECTION 1. AUTHORITY. This Resolution is adopted pursuant to the provisions of the Fire Protection Assessment Ordinance (Ordinance No. 2013-010), as subsequently revised on November 1, 2016; the Initial Assessment Resolution adopted by the City Commission of the City of Ocoee, Florida on August 6, 2013; the Final Assessment Resolution adopted by the City Commission of the City of Ocoee, Florida on September 5, 2013; the Annual Fire Protection Special Assessment Resolution adopted by the City Commission of the City of Ocoee, Florida on August 15, 2017; the City of Ocoee Home Rule Charter; Article VIII, Section 2 of the Florida Constitution; Section 166.041, Florida Statutes; and other applicable provisions of law. SECTION 2. PURPOSE AND DEFINITIONS. (A) This Resolution sets forth and approves the Assessment Roll for FY 2022, as defined in Section 77-1 of the City Code of Ordinances and utilizing the procedure described in Section 77-12 of the City Code of Ordinances, for Fiscal Year 2022, which begins on October 1, 2021. (B) All capitalized words and terms not otherwise defined herein shall have the meanings set forth in the Ordinance, as amended, and in the Initial Assessment Resolution adopted by the City Commission of the City of Ocoee, Florida on August 6, 2013, as applicable. Any conflict in definitions between those two sources shall be resolved in favor of the Resolution. Unless the context indicates otherwise, words imparting the singular number include the plural number and vice versa. (C) The Initial Assessment Resolution adopted by the City Commission of the City of Ocoee, Florida on August 6, 2013, defines terms related to building usage codes that are used in the fire protection assessment process created by the Ordinance and subsequent resolutions to assign the most applicable Hazard Class to a structure that is subject to the assessment. Such terms as Building Use, Code Descriptions, DOR Code, Fixed Property Use Codes, and Improvement Codes are provided in the Ordinance to describe essentially equivalent indications of a structure's use, as established by the Orange County Property Appraiser (OCPA). Previously adopted ordinances and resolutions related to the Fire Protection Assessment process also include definitions where listed building usage codes are understood to identify a specific use and, thus, the Hazard Class for the structure. These building usage codes are continuously evolving such that a slightly different set of codes is developed and published by OCPA each year in order to improve the agency's support for a variety of uses. SECTION 3. CONFIRMATION OF ASSESSMENT RATE. The Maximum Assessment Rate continues to be $69.50 per Net Fire Protection Unit and remains the Applied Assessment Rate for the imposition and computation of fire protection assessments. SECTION 4. IMPOSITION AND COMPUTATION OF FIRE PROTECTION ASSESSMENTS. (A) For the Fiscal Year 2022 beginning October 1, 2021, the Fire Protection Assessed Cost to be assessed and apportioned is hereby set to be $2,307,424.11. This value takes into account the exemptions provided in the Ordinance and as provided by law. (B) Except as otherwise provided herein, Fire Protection Assessments for fire protection services, facilities, and programs in the amounts set forth in the updated Assessment Roll, as herein approved, are hereby levied and imposed on all parcels of Assessed Property described in such Assessment Roll for Fiscal Year 2022 beginning on October 1, 2021. (C) Any shortfall in the expected proceeds from the Fire Protection Assessment due to any reduction or exemption from payment of the Fire Protection Assessment 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 Protection Assessment. SECTION 5. APPROVAL OF THE ASSESSMENT ROLL. The Assessment Roll attached as Appendix B is hereby approved and shall be delivered to the Orange County Tax Collector for collection using the tax bill collection method and the manner described in the Ordinance on or before September 15, 2021, together with the correction of any errors or omissions, as provided for in the Ordinance. 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 A. SECTION 6. EFFECT OF ADOPTION OF RESOLUTION. This Resolution establishes the rate of assessment to be imposed in the upcoming Fiscal Year and approves the Assessment Roll for the upcoming Fiscal Year with such adjustments as the City Commission deems just and right. The adoption of this 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 Protection Assessments), unless proper steps shall be initiated in a court of competent jurisdiction to secure relief within 20 days from the date of this Resolution. SECTION 7. SEVERABILITY. 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 other provisions of this Resolution. SECTION 8. EFFECTIVE DATE. This Resolution shall take effect immediately upon its passage and adoption. PASSED AND ADOPTED this day of ATTEST: Melanie Sibbitt, City Clerk (SEAL) FOR USE AND RELIANCE ONLY BY THE CITY OF OCOEE, FLORIDA. APPROVED AS TO FORM AND LEGALITY THIS DAY OF 2021. SHUFFIELD, LOWMAN & WILSON, P.A. By: City Attorney APPROVED: CITY OF OCOEE, FLORIDA Rusty Johnson, Mayor APPROVED BY THE OCOEE CITY 2021. COMMISSION AT A MEETING HELD ON APPENDIX A CERTIFICATE TO NON -AD VALOREM ASSESSMENT ROLL DR-4o8A Rev. 9/o6 CERTIFICATE TO NON -AD VALOREM ASSESSMENT ROLL I, the undersigned, hereby certify that I am the Chair of the local governing board or his or her authorized designee for: City of Ocoee (name of local government) Located in Orange County, Florida; as such, I have satisfied myself that all property included or includable on the Non -Ad Valorem Assessment Roll for the aforesaid county 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 therein have been made pursuant to law. I further certify that upon completion of this certificate and the attachment of same to the herein described Non -Ad Valorem Assessment Roll as a part thereof, that said Non -Ad Valorem Assessment Roll will be delivered to the Property Appraiser and Tax Collector of this county. In witness whereof, I have subscribed this certificate and caused the same to be attached to and made a part of the above described Non -Ad Valorem Assessment Roll this ' 17th day of August 2021 Special Taxing Name Total Record Count Total Assessment Ocoee Fire - 5330 15,157 $ 2,307,424.11 (Chair of local governing board or designee) City of Ocoee (Name of local government) Orange County, Florida APPENDIX B FIRE PROTECTION ASSESSMENT ROLL FOR THE CITY OF OCOEE (On file in the City Clerk's Office)