HomeMy WebLinkAboutResolution 2026-13 - Amended and Restated Final Assessment Resolution for the FY 25-26 Fire Protection AssessmentsCITY OF OCOEE, FLORIDA
AMENDED AND RESTATED
FINAL ASSESSMENT RESOLUTION
ADOPTED AUGUST 18, 2026
TABLE OF CONTENTS
Page
SECTION 1.
RECITALS . ...................................................................................... 3
SECTION 2.
AUTHORITY ....................................................................................
3
SECTION 3.
PURPOSE AND DEFINITIONS .......................................................3
SECTION 4.
CONFIRMATION OF AMENDED AND RESTATED INITIAL
ASSESSMENT RESOLUTION ........................................................4
SECTION 5.
REIMPOSITION OF FIRE PROTECTION ASSESSMENTS . ..........
4
SECTION 6.
COLLECTION OF FIRE PROTECTION ASSESSMENTS . .............
8
SECTION 7.
APPLICATION OF ASSESSMENT PROCEEDS .............................9
SECTION 8.
EFFECT OF ADOPTION OF RESOLUTION ...................................9
SECTION 9.
CONFLICTS . ...................................................................................
9
SECTION 10.
SEVERABILITY . ..............................................................................
9
SECTION 11.
EFFECTIVE DATE . .......................................................................
10
APPENDIX A: AFFIDAVIT REGARDING NOTICE MAILED
TO PROPERTY OWNERS ..........................................................A-1
APPENDIX B: PROOF OF PUBLICATION ......................................................... B-1
APPENDIX C: FORM OF CERTIFICATE OF NON -AD VALOREM
ASSESSMENT ROLL .................................................................. C-1
RESOLUTION NO. 2026-13
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;
PROVIDING CERTAIN RECITALS, AUTHORITY, PURPOSE
AND DEFINITIONS; CONFIRMING THE AMENDED AND
RESTATED INITIAL ASSESSMENT RESOLUTION;
IMPOSING FIRE PROTECTION ASSESSMENTS AGAINST
ASSESSED PROPERTY LOCATED WITHIN THE CITY OF
OCOEE, FLORIDA FOR THE FISCAL YEAR BEGINNING
OCTOBER 1, 2026; APPROVING THE ASSESSMENT ROLL
AND PROVIDING FOR COLLECTION; PROVIDING FOR
APPLICATION OF ASSESSMENT PROCEEDS; PROVIDING
FOR EFFECT; PROVIDING FOR CONFLICTS AND
SEVERABILITY; AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, the City Commission (the "City Commission") of the City of Ocoee,
Florida (the "City"), has enacted Ordinance No. 2013-010, as amended and codified in
Chapter 77 of the City of Ocoee Code of Ordinances (the "Ordinance"), which authorizes
the imposition of Fire Protection Assessments for fire protection services, facilities, and
programs against Assessed Property located within the City; 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 the Fire Protection Assessed Cost among parcels of Assessed
Property; and
WHEREAS, the City Commission recently examined its existing Fire Protection
Assessment program and revised said program to reflectthe current costs and practices for
delivering fire protection services to properties within the City; and
1
WHEREAS, the City Commission desires to reimpose a Fire Protection Assessment
in the City for Fire Protection Services using the procedures provided by the Ordinance,
including the tax bill collection method for the Fiscal Year beginning on October 1, 2026;
M
WHEREAS, the City Commission adopted Resolution No. 2026-05 (the "Amended
and Restated Initial Assessment Resolution") on June 16, 2026; and
WHEREAS, the Amended and Restated Initial Assessment Resolution contains and
references a brief and general description of the fire protection services, facilities, and
programs to be provided to Assessed Property; describes the method of apportioning the
Fire Protection Assessed Cost to compute the Fire Protection Assessment for fire
protection services, facilities, and programs against Assessed Property; estimates rates of
assessment; and directs the updating and preparation of the Assessment Roll and
provision of the notice required by the Ordinance; and
WHEREAS, in order to impose Fire Protection Assessments for the Fiscal Year
beginning October 1, 2026, the Ordinance requires the City Commission to adopt a Final
Assessment Resolution 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; and
WHEREAS, the Assessment Roll has heretofore been made available for inspection
by the public, as required by the Ordinance; and
WHEREAS, notice of a public hearing has been published and mailed, as 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;
ETit4
WHEREAS, a public hearing was held on August 18, 2026, 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 OCOEE, FLORIDA:
SECTION 1. RECITALS. The above recitals are true and correct and are hereby
incorporated herein by reference.
SECTION 2. AUTHORITY. This resolution is adopted pursuant to the Ordinance;
the Amended and Restated Initial Assessment Resolution; the City of Ocoee Home Rule
Charter; Article VI I I, Section 2 of the Florida Constitution; Sections 166.021 and 166.041,
Florida Statutes; and other applicable provisions of law.
SECTION 3. PURPOSE AND DEFINITIONS.
(A) This Resolution constitutes the Amended and Restated Final Assessment
Resolution as defined in Section 77-1 of the Ordinance and serves as the Annual Rate
Resolution as defined in the Ordinance.
(B) All capitalized terms in this resolution shall have the meanings defined in the
Ordinance and the Amended and Restated Initial Assessment Resolution.
(C) Unless the context indicates otherwise, words importing the singular number
include the plural number, and vice versa; the terms "hereof," "hereby," "herein," "hereto,"
"hereunder" and similar terms refer to this resolution; and the term "hereafter" means after,
3
and the term "heretofore" means before, the effective date of this resolution. Words of any
gender include the correlative words of the other genders, unless the sense indicates
otherwise.
SECTION 4. CONFIRMATION OF AMENDED AND RESTATED INITIAL
ASSESSMENT RESOLUTION. The Amended and Restated Initial Assessment Resolution
is hereby confirmed.
SECTION 5. REIMPOSITION OF FIRE PROTECTION ASSESSMENTS.
(A) The parcels of Assessed Property included in the Assessment Roll, which is
hereby approved, are hereby found to be specially benefited by the provision of the fire
protection services, facilities, and programs described or referenced in the Amended and
Restated Initial Assessment Resolution in the amount of the Fire Protection Assessment
set forth in the Assessment Roll, a copy of which was present or available for inspection at
the above referenced public hearing by electronic media 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 will be specially benefitted by the City's provision of fire protection
services, facilities, and programs in an amount not less than the Fire Protection
Assessment for such parcel, computed in the manner set forth in the Amended and
Restated Initial Assessment Resolution.
(C) Adoption of this Amended and Restated Final Assessment 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 Amended and Restated Initial Assessment Resolution from the
fire protection services, facilities, and programs to be provided and a legislative
determination that the Fire Protection Assessments are fairly and reasonably apportioned
among the properties that receive the special benefit as set forth in the Amended and
Restated Initial Assessment Resolution.
(D) The method for computing Fire Protection Assessments described and
referenced in the Amended and Restated Initial Assessment Resolution is hereby
approved. The Cost Apportionment methodology described and adopted in Section 6 of
the Amended and Restated Initial Assessment Resolution and the Parcel Apportionment
methodology described and adopted in Section 7 of the Amended and Restated Initial
Assessment Resolution are hereby approved.
(E) For the Fiscal Year beginning October 1, 2026, the estimated Fire Protection
Assessed Cost is $9,057,793. The portion of the Fire Protection Assessed Cost
attributable to the Demand Component is $2,329,914 and the portion attributed to the
Availability Component is $6,727,878. The Fire Protection Assessments to be assessed
and apportioned among benefited parcels pursuant to the Cost Apportionment and Parcel
Apportionment to generate the estimated Fire Protection Assessed Cost for the Fiscal Year
commencing October 1, 2026, are hereby established as follows:
5
Fire Protection Assessment Rates For FY 26-27
Category
Demand
Component
Availability
Component
Residential
Per Dwelling Unit
Per EDU
Residential
$86.03
$297.87
Non -Residential
Per Square Foot
Per EDU
Commercial
$0.097
$297.87
Ind ustrial/Warehouse
$0.019
$297.87
Institutional
$0.097
$297.87
(F) As authorized in the
Ordinance, the Maximum
Assessment Rates that can,
but are not required to, be assessed and apportioned among benefited parcels in future
fiscal years without additional notice, are hereby established as follows:
Maximum Fire
Protection Assessment Rates
Category
Demand
Availability
Component
Component
Residential
Per Dwelling Unit
Per EDU
Residential
$133.81
$463.35
Non -Residential
Per Square Foot
Per EDU
Commercial
$0.151
$463.35
Industrial/Warehouse
$0.030
$463.35
Institutional
$0.150
$463.35
(G) The above rates of assessment are hereby approved. Fire Protection
Assessments for fire protection services, facilities, and programs in the amounts set forth in
the Assessment Roll, as herein approved, are hereby levied and imposed on all parcels of
Assessed Property included in such Assessment Roll for the Fiscal Year beginning
October 1, 2026.
A
(H) The following exemptions are approved for the Fire Protection Assessment
(1) No Fire Protection Assessment shall be imposed upon a Tax Parcel of
Government Property; however, Government Property that is owned by federal mortgage
entities, such as the VA and HUD, and obtained by foreclosure or a deed in lieu of
foreclosure shall not be exempted from the Fire Protection Assessment.
(2) No Fire Protection Assessment shall be imposed upon a Building
located on a parcel of Institutional Property whose Building use is wholly exempt from ad
valorem taxation under Florida law.
(3) In accordance with Section 170.01(4), Florida Statutes, no Fire
Protection 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.
(1) Any shortfall in the expected Fire Protection Assessment proceeds due to any
reduction or exemption from payment of the Fire Protection 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 Protection 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 Protection Assessment imposed for this Fiscal Year, the sole
and exclusive remedy shall be the imposition of a Fire Protection Assessment upon each
affected Tax Parcel in the amount of the Fire Protection Assessment that would have been
7
otherwise imposed save for such reduction or exemption afforded to such Tax Parcel by
the City Commission.
(J) As authorized in Section 77-17 of the Ordinance, interim Fire Rescue
Assessments are also levied and imposed against all property for which a Certificate of
Occupancy is issued after adoption of this Amended and Restated Final Assessment
Resolution based upon the rates of assessment approved herein.
(K) As provided in Section 77-13 of the Ordinance, 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 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.
SECTION 6. COLLECTION OF FIRE PROTECTION ASSESSMENTS.
(A) The Fire Protection Assessments shall be collected pursuant to the Uniform
Assessment Collection Act, as provided in Section 77-18 of the Ordinance.
(B) 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.
(C) 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. The Property Appraiser and Tax Collector shall apply the
Fire Protection Assessment rates approved herein to any Tax Parcels of Assessed
Property with exempt "home addresses" pursuant to Section 119.071(4), Florida Statutes.
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SECTION 7. APPLICATION OF ASSESSMENT PROCEEDS. Proceeds derived by
the City from the Fire Protection Assessments shall be used for the provision of fire
protection services, facilities, and programs within the City. 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 protection services, facilities, and programs within the City.
SECTION 8. EFFECT OF ADOPTION OF RESOLUTION. The adoption of this
Amended and Restated Final Assessment 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 Amended and Restated Final Assessment
Resolution.
SECTION 9. CONFLICTS. This Amended and Restated Final Assessment
Resolution shall prevail in the event of any conflicts with any other resolution of the City of
Ocoee. Chapter 77 of the City Code shall prevail in the event of any conflict with this
Resolution.
SECTION 10. SEVERABILITY. In the event any portion of this Amended and
Restated Final Assessment Resolution is deemed invalid by any court of competent
jurisdiction, the invalid portion shall be considered severed, and the remainder of this
Amended and Restated Final Assessment Resolution shall continue in effect.
0
Em
Richard S. Geller, City Attorney
IN
APPROVED:
CITY OF OCOEE, FLORIDA
F-IT• • _. it , .
AFFIDAVIT REGARDING NOTICE MAILED TO PROPERTY OWNERS
AFFIDAVIT OF MAILING
BEFORE ME, the undersigned authority, personally appeared Craig Shadrix and Sandi
Neubarth, who, after being duly sworn, depose and say:
1. Craig Shadrix, as City Manager of the City of Ocoee, Florida (the "City"), pursuant
to the authority and direction received from the City Commissioners, timely directed the
preparation of the Assessment Roll and the preparation, mailing, and publication of notices in
accordance with the Chapter 77 of the City of Ocoee Code of Ordinances (the "Ordinance") in
conformance with the Amended and Restated Initial Assessment Resolution No. 2026-05
adopted by the City Commission on June 16, 2026 (the "Amended and Restated Initial
Assessment Resolution").
2. Sandi Neubarth is the Director for Accenture Infrastructure & Capital Projects, LLC
("Accenture"). Accenture has caused the notices required by Section 77-9 of the Ordinance to
be prepared in conformance with the Amended and Restated Initial Assessment Resolution. An
exemplary form of such notice is attached hereto. Accenture has caused such individual notices
for each affected property owner to be prepared and each notice included the following
information: 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.
3. On or before July 28, 2026, Accenture caused the mailing of the above -referenced
notices in accordance with Section 77-9 of the Ordinance and Section 14 of the Amended and
A-1
{
Restated Initial Assessment Resolution by First Class Mail to each affected owner, at the
addresses then shown on the real property assessment tax roll database maintained by the
}range County Property Appraiser for the purpose of the collection of ad valorem taxes.
FURTHER AFFIANTS SAYET t NOT.
rai d�'a pia
and Neub rth, aff ant
A_2
STATE OF FLORIDA
COUNTY OF ORANGE
The foregoing Affidavit of Mailing w s sworn to before me, by means of physical
presence or ® online notarization, this day of r 2426 by Craig
Shadrix, City Manager, City of Ocoee, Florida. He is per on kno_ to me or has produced
s identification and did take an oath.
ff.]Commlsslo:n#
SHERSEAVER Printe Name:y Public --State of Florida Nota Public State of Fl rich
# HH 608d47
mm; Exres Feb 1t, 2029 At Large
ugh Naonal Notary Assn. My Commission Expires: ,
Commission No.. J414 tail
STATE OF FLORIDA
COUNTY OF LEON
The foregoing Affidavit of Mailing was sworn to and subscribe b fore me, by means
of physical presence or 13 online notarization, this day of , 2026 by
Sancti Neubarth, Director, Accenture Infrastructure and Capital Projects LL , Delaware limited
liability company. onall known to me or has produced as identification
and did take an oath.
dvi'v fx
ioi A.IAT ri ed ame
o ission#HH 7161 Notary Public, Late o Florida
E-gp s dpt er , 028 At Large
My Commission Expires: m
Commission No.:
Published Daily in
Orange, Seminole, Lake, Osceola & Volusia Counties, Florida
Sold To:
City of Ocoee - 104558
1 North Bluford Avenue
OCOEE, FL 34761-2258
Bill To:
City of Ocoee - 104558
1 North Bluford Avenue
OCOEE, FL 34761-2258
State Of Florida
County Of Orange
Before the undersigned authority personally appeared Rose Williams, who on oath says that he or she is a duly authorized representative of the ORLANDO
SENTINEL, a DAILY newspaper published in Orange/Seminole-Lake-Osceola-Volusia County, Florida; that the attached copy of advertisement, being a Legal
Notice in:
The matter of 26-037 Ad Fire Protection Special Assessment Was published in said newspaper by print in the issues of, or by publication on the newspaper's
website, if authorized on 19 Jul 2026,
Affiant further says that the newspaper complies with all legal requirements for publication in Chapter 50, Florida Statutes
/, Ng"; �ilq Rose Williams
Signature of Affiant Name of Affiant
Sworn to and subscribed before me on 20 Jul 2026,
by above Affiant, who is personally known to me (X) or who has produced identification O.
OoAtu— {Q
Signature of Notary Public
1NQtiry Efvbk tst of Fjohdo
L*#mn* Rollins
1mjL y Gt►r+xrst*t:" tttt
Name of Notary, Typed, Printed, or Stamped
105282
Pagel of 2
NOTICE OF HEARING TO IMPOSE AND
PROVIDE FOR COLLECTION OF
FIRE PROTECTION SPECIAL ASSESSMENTS
Notice 6 hereby given that the City Commission of the City of Occee, Florida will can duct a public hearing
to Oanskler the triposabn of annual fire protection special asset n nts lar the provision of fire protection
services wither the City and coNctian of these assessments pursuant to the tax b h eollectbii method.
The hearing will be held at 6:15 p,In. on August 18, 2026, In the City Can missian Chambers, 111.13)1
Avenue, Oco
ee, Florida, far the purpose of receiving public comment on file proposed assessments and ther
collection an the tax bill, All affected property owners have a right to appear at the hearing and to file written
objections with the City wnftlt 20 days of this notice. R a person decades to appeal any decision made by the
City Commission win respect toany nnathr losaered at Men eauring, such meson will need a record nitric
proceedings and may need to ensure that a verbatim record Is made, including the testimony and evidence upon
veftch the meal a to be mtade.
In accordance with the Americans with Ohsabileties Act, persons needrig a special acconmooriton or
an lathrpreta to participan n thra prdcaedrig should call the City Clerk at (407) 905.3105. at least
thirty-eight (48) hours pro to the dale of the hearing. If you are hearing or speech Impelled, dial 7.1-1 for
assistance vi3Ficrda Refry Service.
The assessment for each parcel of property vrili be based upon each parcel's ctassificatlol and the
total number of billing units attributed to that parcel. The fabwrig table reflects the proposed Fie Proteclon
As3ess ment rate sciiedule:
FirePmlection Assessment Rates
Flee Protection Assessment Rates
Gatogory Demand Availability
Gamponent_ Gamponent
Residential Per Dwelling Unit Per EDU
Resulentfai $133.81 VW3.35
Non•Residential Per Square Foot Par EDU
Comim-rclal 9J.151 2463.25
IndustrialMarfbouse 40.030 $d83.35
lnsbluliona, $0.150 $ar33.a$
Copies of the Fro FYotection Assessment Ordnance, the Amended and Restated Irithl Assessment
Resolution, and the preliminary Assessment Rol are available for InTrictbn In the Office of Ole City Clerk
located at I N. Oluiord Avenue, Ocoee, Florida.
The fire protection special assessmarill will be collected on the annual ad vabrem tax bN nulled
in November of each year that the assessment is imposed. Failure to pay the assessment will cause a tax
certificate to be issued against the property In accordance with the, provisions of Florida law, which may result
in a less of title. unless proper steps are vitiated in a avert of competent prisdii to secure relief within
20 days from thetdateof City Commiflbn action atthe above hearing {including the method of apportionment,
the rate of assessment, and the imposition of assessments), such action shall be the final adiudicat of of the
Imes presonled.
9 you have any questions regarding the fire protection special asses, mint please oantact the City Clark at
1407) OD5.3tO5, irlariday through Fr idaybetereen 800 a.m, and 5:00 p.m.
Y
i
CITY Commission
CITY OFOCOEE,FLORIDA
105282
Page 2 of 2
FORM OF CERTIFICATE TO
NON -AD VALOREM ASSESSMENT ROLL
LIM
CERTIFICATE
TO
NON -AD V1LQ2.E
WAMUUW I'I
the non -ad valorem assessments attributable to the property listed therein have been made
pursuant to law.
ft I
uIrgontelal
IN WITNESS WHEREOF, I have subscribed this certificate and directed the same to
be delivered to the Orange County Tax Collector and made it of the above -described
Non -Ad Valorem Assessment Roll this day of A�,&tja 202&
j -
THE CITY OF OCOEE, FLORIDA
By:_ou_
Mayor
'M
CERTIFICATE TO
ALAD V41J'a"TE
located in orange Countl
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
listed therein have been made pursuant to law.
NO I WIMIRII 111 11 11 111 111
attached to and made a part of the above described Non -Ad Valorem Assessment Roll
this the 18th day of August 2,026
year
ra or autnorizea agent
of City of Ocoee I I
Name of local government
Orange County, Florida