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Home My WebLink AboutItem #07 Approval of Final Resolution for the Fire Assessment Fee center of Good I., .~ ot.Jt& AGENDA ITEM COVER SHEET Meeting Date: April 15, 2008 Item # 7 Contact Name: Contact Number: Jamie Croteau X 1503 Reviewed By: Department Director: City Manager: QJk- --- Subject: Final Fire Assessment Fee Resolution Background Summary: The City of Ocoee contracted with Government Services Group, Inc. (GSG) to review the possibility of developing and implementing a non-ad valorem assessment program to fund fire services. The fire assessment fees would provide a dedicated source of funding for the Fire Department. On November 6, 2007, GSG presented an overview of their findings to the City Commission. Their presentation included the projected assessable fire budget, the City's call incident data, the apportionment methodology used to develop rates, and the maximum rate allowable based on the data. Based on the information provided the City moved forward in December of 2007, adopting a Resolution of Intent and an Ordinance relating to the collection of a Fire Assessment Fee as a non-ad valorem assessment. The next step for the City was to adopt a Preliminary Fee Resolution. Preliminary Fee Resolution On March 13, 2008, the City adopted a resolution setting the preliminary fire assessment rates. The adopted rates are shown in the chart below. The chart shows both the maximum allowable rates and the adopted preliminary rates which were set at 60% of the maximum level. Maximum Rates 60% Level Residential Property Use Categories Residential Rate Per Dwelling Unit Residential Property Use Categories $147.00 Residential Rate Per Dwelling Unit $88.00 Non-Residential Property Use Categories Commercial I ndustrial/Wa rehouse Institutional Rate Per Square Non-Residential Property Use Foot Categories $0.37 Commercial $0.08 Industrial/Warehouse $0.52 Institutional Rate Per Square Foot $0.22 $0.05 $0.31 Institutional Exemption Included in the Preliminary Fee Resolution was an exemption for Institutional buildings on tax exempt parcels as designated in the Improvement Codes of the Orange County Property Appraiser's database. Institutional properties may include Homes for the Aged, Schools, Churches, Club/Lodge/Hall, Hospital, and Government buildings. However, not all of these buildings will qualify for the exemption as they must be classified as both Institutional and be on a tax exempt parcel. If a tax exempt parcel contains both a residence and an institutional building, they would be charged for the residence at the residential rate but not for the institutional building. In granting this exemption the City cannot shift the foregone revenue to other non-exempt property owners. Therefore, the funding for such an exemption must come from other available revenue sources such as the General Fund. Notices to Property Ownefs Following the adoption of the Preliminary Fee Resolution the City, through GSG, sent notices to all property owners within the City showing the proposed assessment rates, the maximum rates, and the date and time of the Public Hearing for the adoption of the Final Assessment Fee Resolution. In the Public Hearing the City can set the rates lower then the rates notice to property owners but not higher. Final Fife Assessment Fee Resolution The final steps in implementing the fire assessment fee are for the City to adopt the final fire assessment fee resolution. Attached is a copy of the final assessment fee resolution. Upon adoption the City needs only to certify the assessment roll to the Tax Collector by September 15, 2008, before the assessment appears on the November 2008 tax bill. A copy of the final fee resolution is attached to the agenda item. The resolution includes the rates adopted in the preliminary fee resolution, an outline of the apportionment methodology, and an exemption for institutional buildings on tax-exempt parcels. Also, attached (Attachment A) are other possible rate structures the Commission may choose to implement. Since the Commission noticed the intended fee at 60% of the maximum the 80% option has been removed from this schedule and a 40% and 30% of maximum option have been added. Staff's recommendation is to remain with the rates adopted in the preliminary resolution, noticed to property owners and shown in the chart above. Issue: Should the City of Ocoee adopt Resolution 2008-005 implementing a fire rescue assessment fee? Recommendations Staff recommends adoption of the Resolution with the recommended assessment fees being set at 60% of the maximum rate as shown in the attached resolution. Attachments: Resolution 2008-005 Relating to the Provision of a Fire Attachment A - Possible Assessment Levels Financial Impact: $1,882,303 Revenue Type of Item: (please mark with an "x') X Public Hearing Ordinance First Reading For Clerk's Deat Use: Consent Agenda 2 Ordinance Second Reading Resolution Commission Approval Discussion & Direction Public Hearing _ Regular Agenda _ Original DocumenUContract Attached for Execution by City Clerk _ Original DocumenUContract Held by Department for Execution Reviewed by City Attorney Reviewed by Finance Dept. Reviewed by ( ) N/A N/A N/A 3 1 Attachment A Fire Assessment Fee Possible Assessment Levels 2008-2009 Maximum Fire Assessments Residential Property Use Categories Residential Non-Residential Property Use Categories Commercial $0.37 Industrial/Warehouse $0.08 Institutional $0.52 Estimated Gross Rev: 3,797,771 Exemption Buy-Down: 664,790 Net Rev: 3,132,981 Rate Per Dwelling Unit $147.00 Rate Per Square Foot Assessments at 60% of Maximum - Staff's Recommendation Residential Property Use Categories Residential Non-Residential Property Use Categories Commercial $0.22 Industrial/Warehouse $0.05 Institutional $0.31 Estimated Gross Rev: 2,278,663 Exemption Buy-Down: 396,360 Net Rev: 1,882,303 Rate Per Dwelling Unit $88 Rate Per Square Foot Assessments at 50% of Maximum Residential Property Use Categories Residential Non-Residential Property Use Categories Commercial $0.19 Industrial/Warehouse $0.04 Institutional $0.26 Estimated Gross Rev: 1,898,886 Exemption Buy-Down: 332,623 Net Rev: 1,566,263 Rate Per Dwelling Unit $74 Rate Per Square Foot 2 Attachment A Fire Assessment Fee Possible Assessment Levels 2008-2009 Assessments at 40% of Maximum Residential Property Use Categories Residential Non-Residential Property Use Categories Commercial $0.15 Industrial/Warehouse $0.03 Institutional $0.21 Estimated Gross Rev: 1,519,109 Exemption Buy-Down: 268,431 Net Rev: 1,250,678 Rate Per Dwelling Unit $59 Rate Per Square Foot Assessments at 30% of Maximum Residential Property Use Categories Residential Non-Residential Property Use Categories Commercial $0.11 Industrial/Warehouse $0.03 Institutional $0.16 Estimated Gross Rev: 1,139,331 Exemption Buy-Down: 204,537 Net Rev: 934,794 Rate Per Dwelling Unit $44 Rate Per Square Foot Assessments at 25% of Maximum Residential Property Use Categories Residential Non-Residential Property Use Categories Commercial Rate Per Dwelling Unit $37 Rate Per Square Foot Industrial/Warehouse $0.10 $0.02 $0.13 Exemption Buy-Down: 166,539 Net Rev: 782,904 Instituti onal Estimated Gross Rev: 949,443 FOLEY & LARDNER LLP DRAFT March 25, 2008 RESOLUTION NO. 2008-005 A RESOLUTION OF THE CITY OF OCOEE, FLORIDA; RELATING TO THE PROVISION OF FIRE RESCUE SERVICES, FACILITIES AND PROGRAMS IN THE CITY OF OCOEE, FLORIDA; PROVIDING DEFINITIONS; PROVIDING LEGISLATIVE FINDINGS OF PUBLIC BENEFIT AND FAIR APPORTIONMENT; DESCRIBING THE METHOD OF ASSESSING FIRE RESCUE ASSESSED COSTS AGAINST ASSESSED PROPERTY LOCATED WITHIN THE CITY; IMPOSING FIRE RESCUE ASSESSMENTS FOR FISCAL YEAR 2008-2009 AND SUBSEQUENT FISCAL YEARS AGAINST ASSESSED PROPERTY LOCATED WITHIN THE CITY; EXEMPTING CERTAIN INSTITUTIONAL AND GOVERNMENT PROPERTY FROM THE PAYMENT OF FIRE RESCUE ASSESSMENTS; ADOPTING AN ASSESSMENT ROLL FOR FIRE RESCUE ASSESSMENTS; AUTHORIZING AND DIRECTING THE MAYOR TO CERTIFY THE ADOPTED ASSESSMENT ROLL TO THE ORANGE COUNTY TAX COLLECTOR PRIOR TO SEPTEMBER 15 OF EACH YEAR; PROVIDING FOR METHODS OF COLLECTION; PROVIDING THAT THIS RESOLUTION CONSTITUTES THE FIRE RESCUE ASSESSMENT RATE RESOLUTION PURSUANT TO CHAPTER 77 OF CITY CODE; PROVIDING THAT THIS RESOLUTION SHALL BE THE FINAL ADJUDICATION OF THE ISSUES PRESENTED HEREIN UNLESS PROPER STEPS SHALL BE INITIATED IN A COURT OF COMPETENT JURISDICTION TO SECURE RELIEF WITHIN 20 DAYS FROM THE DATE OF ADOPTION HEREOF; PROVIDING FOR SEVERABILITY; PROVIDING AN EFFECTIVE DATE. WHEREAS, the City Commission of the City of Ocoee, Florida (the "City Commission"), has, prior to the date hereof, adopted Ordinance No. 2007-029 (the "Fire Assessments Ordinance"), which authorizes the imposition of Fire Rescue Assessments for fire services, facilities, and programs against Assessed Property located within the City; WHEREAS, the imposition of a Fire Rescue Assessment for fire rescue services, facilities, and programs is an equitable and efficient method of allocating and apportioning the Fire Rescue Cost among parcels of Assessed Property; WHEREAS, the City Commission desires to implement a Fire Rescue Assessment program and impose Fire Rescue Assessments against Assessed Property for Fiscal Year 2008- 2009 and subsequent fiscal years; ORLA_897643.2 FOLEY & LARDNER LLP DRAFT [March 25, 20081 WHEREAS, the City Commission has, prior to the date hereof, adopted Resolution No. 2008-004 (the "Preliminary Assessment Resolution"), which, among other things, directed the preparation of: (i) this resolution (the "Fire Rescue Assessment Rate Resolution"), and (ii) an assessment roll (the "Assessment Roll") apportioning the Fire Rescue Cost to be recovered through Fire Rescue Assessments, all in the manner set forth in the Preliminary Assessment Resolution; WHEREAS, the Preliminary Assessment Resolution, the Assessment Roll, and this Fire Rescue Assessment Rate Resolution have heretofore been made available for public inspection in accordance with the Preliminary Assessment Resolution; WHEREAS, prior to the date hereof, notices of a public hearing to consider the imposition of annual Fire Rescue Assessments and adoption of this Fire Rescue Assessment Rate Resolution have been mailed and published in accordance with the requirements of Section 197.3632, Florida Statutes, and an affidavit regarding the form of notice mailed is attached hereto as Appendix E and a copy of the published notice is attached hereto as Appendix F; and WHEREAS, a public hearing to consider the imposition of annual Fire Rescue Assessments and adoption of this Fire Rescue Assessment Rate Resolution was held on April 15, 2008, at which comments and objections from the public were heard and considered, as required by Section 197.3632, Florida Statutes. NOW THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE CITY OF OCOEE, FLORIDA: SECTION 1. Authoritv. The City Commission of the City ofOcoee has the authority to adopt this Fire Rescue Assessment Rate Resolution pursuant to Article VIII of the Constitution of the State of Florida, Chapters 166 and 197, Florida Statutes, Chapter 77 of the Ocoee City Code, and other applicable provisions of law. SECTION 2. Recitals. The above recitals are true and correct and are hereby incorporated herein. SECTION 3. Definitions. All capitalized words and terms not otherwise defined herein shall have the meanings set forth in Section 77-4 of the Ocoee City Code. Unless the context indicates otherwise, words imparting the singular number, include the plural number, and vice versa. As used in this Fire Rescue Assessment Rate Resolution, the following terms shall have the following meanings, unless the context hereof otherwise requires: (A) "Building Area" means the adjusted area of a Building expressed in square feet and reflected on the Tax Roll or, in the event such information is not reflected or determined not to be accurately reflected on the Tax Roll, that area determined by the City. (B) "Code Descriptions" mean the descriptions listed in the Improvement Codes. 2 ORLA_897643.2 FOLEY & LARDNER LLP DRAFT March 25,2008 (C) "Commercial Property" means those Tax Parcels with a Code Description designated as "Commercial" in the Improvement Codes. (D) "Cost Apportionment" means the apportionment of the Fire Rescue Assessed Cost among all Property Use Categories according to the Demand Percentages established pursuant to the apportionment methodology described in Section 6 hereof. (E) "Demand Percentages" means the percentage of demand for fire rescue services, facilities, or programs attributable to each Property Use Category determined by analyzing the historical demand for fire rescue services as reflected in the Fire Rescue Incident Reports in the City Database under the methodology described in Section 6 hereof. (F) "DOR Code" means a property use code established in Rule 12D-8.008, Florida Administrative Code, assigned by the Property Appraiser to Tax Parcels within the City. (G) "Dwelling Unit" means (1) a Building, or a portion thereof, available to be used for residential purposes, consisting of one or more rooms arranged, designed, used, or intended to be used as living quarters for one family only, or (2) the use of land in which lots or spaces are offered for rent or lease for the placement of mobile homes. (H) "Emergency Medical Services" means those services recorded in the Incident Reports that assign a call type of EMS in the Type of Situation Found Codes. The Type of Situation Found Codes are attached hereto as Appendix B and incorporated herein by reference. (I) "Emergency Medical Services Cost" means the amount determined by the City Commission to be associated with Emergency Medical Services. (J) "Fire Rescue Assessment Rate Schedule" means that rate schedule attached hereto as Appendix C and incorporated herein by reference. (K) "FFIRS" means the Florida Fire Incident Reporting System maintained by the Florida State Fire Marshall. (L) "Fire Rescue Cost" means Fire Rescue Cost, as defined in Section 77-4 of the Ocoee City Code, as qualified by the following: i. The Fire Rescue Cost shall not include that part of such costs attributable to capital improvements necessitated by new growth or development that will be paid by fire impact fees. ii. In no event shall the Fire Rescue Cost include any amount attributable to the Emergency Medical Services Cost. (M) "Fire Rescue Incident Reports" means those Incident Reports that do not record Emergency Medical Services. 3 ORLA_897643.2 FOLEY & LARDNER LLP DRAFT March 25,2008 (N) "Improvement Codes" mean the building use codes assigned by the Property Appraiser to Tax Parcels within the City as specified in Appendix A attached hereto and incorporated herein by reference. (0) "Incident Report" means an individual report filed with the Florida State Fire Marshall under FFIRS. (P) "Industrial/Warehouse Property" means those Tax Parcels with a Code Description as "Industrial/Warehouse" in the Improvement Codes. (Q) "Institutional Property" means those Tax Parcels with a Code Description designated as Institutional in the Improvement Codes. (R) "Mixed Use Property" means a Tax Parcel that contains Buildings whose use descriptions are capable of assignment under a Code Description in the Improvement Codes in more than one Property Use Category. (S) "Non-Residential Property" means, collectively, those Tax Parcels with a Code Description designated as "Commercial," "Institutional," or "Industrial/Warehouse." (T) "Parcel Apportionment" means the further apportionment of the Fire Rescue Cost allocated to each Property Use Category by the Cost Apportionment among the Tax Parcels under the methodology established herein (U) "Property Use Categories" mean, collectively, Residential Property, Commercial Property, Institutional Property and Industrial/Warehouse Property. (V) "Residential Property" means those Tax Parcels with a Code Description designated as "Residential" in the Improvement Codes. (W) "Tax Parcel" means a parcel of property located within the City to which the Property Appraiser has assigned a distinct ad valorem property tax identification number SECTION 4. Provision and Fundine: of Fire Rescue Services. Facilities and Proe:rams. (A) Upon imposition of Fire Rescue Assessments for fire rescue services, facilities, or programs against Assessed Property located within the City, the City shall provide fire rescue services to Assessed Property. 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 any Fire Rescue Assessment which may be imposed against such parcel by the Fire Rescue Assessment Rate Resolution. 4 ORLA_897643.2 FOLEY & LARDNER LLP DRAFT [March 25, 20081 SECTION 5. Lee:islative Determinations of Special Benefit and Fair Apportionment. It is hereby ascertained and declared that the Fire Rescue Cost provides a special benefit to the Assessed Property based upon: (1) that certain report titled "City of Ocoee, Florida Fire Assessment Memorandum," dated November 2007, updated March, 2008, and prepared by Government Services Group, Inc., which report is hereby incorporated by reference, and (2) the following legislative determinations: GENERAL (A) The legislative determinations of special benefit ascertained and declared in Section 77-3 of the Code of Ordinances of the City of Ocoee are hereby ratified and confirmed. (B) It is fair and reasonable to use the Improvement Codes or the DOR Codes for the Cost Apportionment and the Parcel Apportionment because: (1) the Tax Roll database employing the use of such property use codes is the most comprehensive, accurate, and reliable information readily available to determine the property use and Building Area for improved property within the City, and (2) the Tax Roll database within such property use codes is maintained by the Property Appraiser and is thus consistent with parcel designations on the Tax Roll which compatibility permits the development of an Assessment Roll in conformity with the requirements of the Uniform Method of Collection. (C) The data available in the Improvement Codes is more useful and accurate to determine Building Area than relying exclusively upon the data maintained in the DOR Code alone because: (1) the data maintained in the Improvement Codes revels the existence of a Building with a different use than the use described on the DOR Code, and (2) the Improvement Codes represent records maintained by the Property Appraiser with the most information relative to Building Area regardless of property use. COST APPORTIONMENT (D) It is fair and reasonable and consistent with the decision from the Florida Supreme Court in the case of City of North Lauderdale v. SMM Properties, Inc., 825 So. 2nd 343 (Fla. 2002), to exclude from the Fire Rescue Cost amounts determined to constitute the Emergency Medical Services Cost. (E) Apportioning the Fire Rescue Cost among classifications of improved property based upon historical demand for fire rescue services, but not Emergency Medical Services, is fair and reasonable and proportional to the special benefit received. (F) The Fire Rescue Incident Reports are the most reliable data available to determine the potential demand for fire rescue services from property use and to determine the benefit to property use resulting from the availability of fire rescue services to protect and serve Buildings located within Assessed Property and their intended occupants. There exist sufficient Fire Rescue Incident Reports that document the historical demand for fire rescue services from Assessed Property within the Property Use Categories. The Demand Percentage that has been 5 ORLA_897643.2 FOLEY & LARDNER LLP DRAFT March 25, 2008 determined for each Property Use Category by an examination of such Fire Rescue Incident Reports is consistent with the experience of the City. Therefore, the use of Demand Percentages that were determined by an examination of Fire Rescue Incident Reports is a fair and reasonable method to apportion the Fire Rescue Assessed Costs among the Property Use Categories. (G) The historical demand for fire rescue service availability for multi-family and single-family Residential Property is substantially similar and any difference in the percentage of documented fire rescue calls to such specific property uses is statistically insignificant. (H) As a result of the urbanized character of the City, the suppression of fire on vacant property primarily benefits the Buildings within the adjacent improved property by the containment of the spread of fire rather than the preservation of the vacant property. Therefore, it is fair and reasonable not to apportion any of the Fire Rescue Cost to vacant property. (I) The level of services required to meet anticipated demand for fire rescue services and the corresponding annual fire rescue budget required to fund fire rescue services provided to non-specific property uses would be required notwithstanding the occurrence of any incidents from such nonspecific property uses. Therefore, it is fair and reasonable to omit from the Demand Percentage calculation the Fire Rescue Incident Reports documenting fire rescue services provided to non-specific property uses. RESIDENTIAL PARCEL APPORTIONMENT (J) Neither the size nor the value of Residential Property determines the scope of the required fire rescue response. The potential demand for fire rescue services is driven by the existence of a Dwelling Unit and the anticipated average occupant population. (K) Apportioning the Fire Rescue Assessed Cost for fire rescue services attributable to Residential Property on a per Dwelling Unit basis is required to avoid cost inefficiency and unnecessary administration and is a fair and reasonable method of Parcel Apportionment based upon historical call data. NON-RESIDENTIAL PARCEL APPORTIONMENT (L) The separation of Non-Residential Property Buildings by actual square footage is fair and reasonable for the purpose of Parcel Apportionment because the demand for fire rescue services can be determined and measured by the actual square footage of structures and improvements within benefited parcels. (M) The demand for the availability of fire rescue services diminishes at the outer limit of Building size because a fire occurring in a structure greater than a certain size is not capable of being suppressed under expected conditions and the fire control activities under such circumstances are directed to avoid the spread of the fire event to adjacent Buildings. Therefore, it is fair and reasonable to place a cap on the Building Area classification of benefited parcels within Non-Residential Property. 6 ORLA_897643.2 FOLEY & LARDNERLLP DRAFT March 25, 2008 (N) Buildings located on Institutional Property (including Government Property), whose use is wholly exempt from ad valorem taxation under Florida Law, provide facilities and uses to the ownership, occupants, membership as well as the public in general that otherwise might be required to be provided by the City and such uses thereof serve a public purpose and provide a public benefit. Therefore, it is fair and reasonable not to impose Fire Rescue Assessments against Buildings on Institutional Property (including Government Property) whose use is wholly exempt from ad valorem taxation under Florida Law. Accordingly, no Fire Rescue Assessments shall be imposed against Buildings located on Institutional Property (including Government Property), whose use is wholly exempt from ad valorem taxation under Florida law. SECTION 6. Cost Apportionment Methodolo2V. (A) Utilizing data from the Fire Rescue Incident Reports related to the type of calls and physical location of each call, fire rescue incidents located within the City were assigned to Property Use Categories. (B) Based upon such assignment of Fire Rescue Incident Reports to Property Use Categories, the number of Fire Rescue Incident Reports filed within a sampling period was determined for each Property Use Category. A Demand Percentage was then determined for each Property Use Category by calculating the percentage that Fire Rescue Incident Reports allocated to each Property Use Category bear to the total number of Fire Rescue Incident Reports documented for all Property Use Categories within the sampling period. (C) The Demand Percentage for each Property Use Category was then applied to the Fire Rescue Cost and the resulting product is the cost allocation of that portion of the Fire Rescue Cost allocated to each individual Property Use Category. SECTION 7. Imposition of Fire Rescue Assessments. The City Commission hereby imposes and levies Fire Rescue Assessments against Assessed Property for Fiscal Year 2008- 2009 and subsequent fiscal years in accordance with the following: (A) The method for computing Fire Rescue Assessments set forth and described in Section 6 above is hereby adopted and approved. The Parcel Apportionment Methodology, as set forth and described on Appendix D attached hereto and incorporated herein, is hereby adopted and approved. (B) The Fire Rescue 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, 2008 is as set forth and described in Section C-l of Appendix C attached hereto. (C) The Fire Rescue Assessments to be assessed and apportioned among benefited parcels pursuant to Cost Apportionment and Parcel Apportionment for the Fiscal Year commencing on October 1, 2008 are hereby established as set forth and described in Section C-2 of Appendix C attached hereto. 7 ORLA_897643.2 FOLEY & LARDNER LLP DRAFT March 25,2008 (D) The maximum Fire Rescue Assessments to be assessed and apportioned among benefited parcels pursuant to the Cost Apportionment and Parcel Apportionment for subsequent fiscal years are hereby established as set forth and described in Section C-3 of Appendix C attached hereto. (E) The revenue derived from Fire Rescue Assessments will be utilized for the provision of fire rescue services, facilities, and programs, as reflected by the Fire Rescue Cost. In the event there is any fund balance remaining at the end of any fiscal year, such balance shall be carried forward and used only to fund fire rescue services, facilities and programs. SECTION 8. Exemptions. (A) Notwithstanding any other provision of this Fire Rescue Assessment Rate Resolution to the contrary, any Building located upon a parcel of Institutional Property shall be exempt from Fire Rescue Assessments if such Building's use is wholly exempt from ad valorem taxation under Florida Law. (B) Notwithstanding any other provision of this Fire Rescue Assessment Rate Resolution to the contrary, all Government Property shall be exempt from Fire Rescue Assessments. SECTION 9. Assessment Roll. A. The Assessment Roll, as it may be altered to correct any errors or omissions pursuant to Section 9(B) below, is hereby by approved and adopted. B. The Mayor is hereby authorized and directed to: (i) alter the Assessment Roll to correct any errors or omissions, if any, and (ii) certify the Assessment Roll to the Orange County Tax Collector prior to September 15 of each year, all in accordance with the requirements of Section 197.3632(5), Florida Statutes. SECTION 10. Methods of Collection. Fire Rescue Assessments imposed and levied pursuant hereto shall be collected pursuant to the uniform method for levy, collection, and enforcement of non-ad valorem assessments as provided in the Uniform Assessment Collection Act, except as provided in Section 77-7(B) of the Ocoee City Code. SECTION 11. Intent. This Resolution is intended to constitute the Fire Rescue Assessment Rate Resolution (as same is defined in Section 77-4 of the Ocoee City Code), and shall, for all purposes, be interpreted and construed as the Fire Rescue Assessment Rate Resolution. SECTION 12. Effect of Adoption. Adoption of this Fire Rescue Assessment Rate Resolution shall be the final adjudication of the issues presented (including, but not limited to, the determination of special benefit and fair apportionment, the method of apportionment, the rate of assessment, the imposition of assessments and the Assessment Roll), unless proper steps 8 ORLA_897643.2 FOLEY & LARDNER LLP DRAFT March 25, 2008 are initiated in a court of competent jurisdiction to secure relief within 20 days from the date of adoption of this Fire Rescue Assessment Rate Resolution. SECTION 13. Severabilitv . (A) If any section, subsection, sentence, clause, phrase or portion of this Resolution is for any reason held invalid or unconstitutional by any court of competent jurisdiction, such portion shall be deemed a separate, distinct and independent provision and such holding shall not affect the validity of the remaining portion hereto. (B) In the event that the utilization of the uniform method for levy, collection, and enforcement of non-ad valorem assessments, as provided in the Uniform Assessment Collection Act, is invalidated with respect to any Fire Assessment levied by the City, then such Fire Assessment shall be collected in accordance with the provisions of Section 77-8 of the Ocoee City Code. SECTION 14. 15, 2008. Effective Date. This Resolution shall become effective as of May PASSED AND ADOPTED this _ day of ,2008. APPROVED: ATTEST: CITY OF OCOEE, FLORIDA Beth Eikenberry, City Clerk S. Scott Vandergrift, Mayor (SEAL) APPROVED BY THE OCOEE CITY COMMISSION ON THE ABOVE DATE UNDER AGENDA ITEM NO. FOR USE AND RELIANCE ONLY BY THE CITY OF OCOEE, FLORIDA; APPROVED AS TO FORM AND LEGALITY this _ day of , 2008. FOLEY & LARDNER LLP By: City Attorney 9 ORLA_897643.2 Code 0100 0101 0102 0120 0121 0150 0175 0194 0200 0201 0202 0210 0310 0400 0412 0419 0420 0430 0440 0805 0812 0813 1100 1110 1200 1300 1400 1500 1600 1700 1900 1910 2100 2200 2300 APPENDIX A (Improvement Codes) Description SINGLE FAMILY RESIDENTIAL SINGLE F AMIL Y RESIDENTIAL CLASS I SINGLE FAMILY RESIDENTIAL CLASS II TOWNHOUSE CLASS II TOWNHOUSE TOWNHOUSE ROOMING HOUSE CLASS II SINGLE F AMIL Y RESIDENTIAL MANUFACTURED HOME CLASS I MANUFACTURED HOME CLASS II MANUFACTURED HOME MANUFACTURED HOME MODERN APARTMENT COMPLEX CONDOMINIUM - RESIDENTIAL CONDOMINIUM - OFFICE CONDOMINIUM - PROFESSIONAL BUILDING CONDOMINIUM - MEDICAL BUILDING CONDOMINIUM - TIME SHARE CONDOMINIUM - DISTRIBUTION WAREHOUSE 5-UNIT DUPLEX DUPLEX TRIPLEX STORE 1 STORY CONVENIENCE STORE COMMERCIALLY CONVERTED SINGLE FAMILY RESIDENTIAL DEPARTMENT STORE SUPERMARKET SHOPPING CENTER REGIONAL SHOPPING CENTER LOCAL OFFICE 1 TO 3 STORY PROFESSIONAL BUILDING CHILD CARE FACILITY RESTAURANT CHAIN RESTAURANT FINANCIAL INSTITUTION Category Residential Residential Residential Residential Residential Residential Residential Residential Residential Residential Residential Residential Residential Residential Commercial Commercial Commercial Residential Industrial Warehouse Residential Residential Residential Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial Commercial FOLEY & LARDNER LLP DRAFT March 25, 2008 ORLA_897643.2 10 FOLEY & LARDNER LLP DRAFT [March 25, 2008] Code 2500 2600 2700 2710 2720 2730 2740 2800 3200 3400 3800 3900 3910 4100 4400 4800 4820 4900 7100 7200 7400 7700 8300 8500 8600 8800 8900 MHPK Description FLEX SPACE SERVICE STATION VEHICLE SERVICE/SALES BUILDING VEHICLE SERVICE BUILDING TIRE DEALER LUBE FACILITY VEHICLE REPAIR PARKING GARAGE THEATER, ENCLOSED RECREATION/CLUB BUILDING GOLF COURSE MOTEL AVERAGE HOTEL LIGHT MANUFACTURING PACKING PLANT/COLD STORAGE FREEZERS WAREHOUSE MINI WAREHOUSE BARN/SHED CHURCH SCHOOL/COLLEGE HOME FOR THE AGED CLUB/LODGE/HALL PUBLIC SCHOOL HOSPITAL COUNTY BUILDING FEDERAL BUILDING MUNICIPAL BUILDING MOBILE HOME PARK Category Commercial Commercial Commercial Commercial Commercial Commercial Commercial Industrial Warehouse Commercial Commercial Commercial Commercial Commercial Industrial Warehouse Industrial Warehouse Industrial Warehouse Industrial Warehouse Not Used Institutional Institutional Institutional Institutional Institutional Institutional Institutional Institutional Institutional Residential ORLA_897643.2 11 ORLA_897643.2 FOLEY & LARDNER LLP DRAFT March 25,2008 APPENDIX B (Type of Situation Found Codes) Code Description Type 100 Fire, Other Non-EMS III Building Fire Non-EMS 1111 House Fire Non-EMS 112 Fires in structures other than in a building Non-EMS 113 Cooking fire, confined to a container Non-EMS 122 Fire in mobile home, camper, recreational vehicle Non-EMS 130 Mobile property (vehicle) fire, other Non-EMS 131 Passenger vehicle fire Non-EMS 132 Road freight or transport vehicle fire Non-EMS 140 Natural vegetation fire Non-EMS 141 Forest, woods or wildland fire Non-EMS 142 Brush, or brush and grass mixture fire Non-EMS 143 Grass fire Non-EMS 150 Outside rubbish fire, other Non-EMS 151 Outside rubbish, trash or waste fire Non-EMS 154 Dumpster or other outside trash receptacle fire Non-EMS 160 Special outside fire, other Non-EMS 162 Outside equipment fire Non-EMS 163 Outside gas or vapor combustion explosion Non-EMS 223 Air or gas rupture of pressure or process vessel Non-EMS 251 Excessive heat, scorch burns with no ignition Non-EMS 300 Rescue, EMS call, other EMS 311 Medical assist, assist EMS crew EMS 321 EMS call, excluding vehicle accident with injury EMS 322 Vehicle accident with injuries EMS 3221 Vehicle accident without injuries Non-EMS 323 Motor vehicle/pedestrian accident (MV Ped) EMS 324 Motor Vehicle Accident, No Injuries EMS 331 Lock-in (if lock out, use 511) Non-EMS 350 Extrication, rescue, other Non-EMS 352 Extrication ofvictim(s) from vehicle Non-EMS 353 Removal ofvictim(s) from stalled elevator Non-EMS 360 Water & ice related rescue, other Non-EMS 381 Rescue or EMS standby EMS 12 ORLA_897643.2 FOLEY & LARDNER LLP DRAFT March 25, 2008 Code Description Type 400 Hazardous condition, other Non-EMS 410 Flammable gas or liquid condition, other Non-EMS 411 Gasoline or other flammable liquid spill Non-EMS 412 Gas leak Non-EMS 413 Oil or other combustible liquid spill Non-EMS 420 Toxic condition, other Non-EMS 422 Chemical spill or leak Non-EMS 423 Refrigeration leak Non-EMS 424 Carbon monoxide incident Non-EMS 440 Electrical wiring/equipment problem, other Non-EMS 441 Heat from short circuit (wiring), defective/worn Non-EMS 442 Overheated motor Non-EMS 444 Power line down Non-EMS 445 Arcing, shorted electrical equipment Non-EMS 460 Accident, potential accident, other Non-EMS 463 Vehicle accident, general cleanup Non-EMS 471 Explosive, bomb removal (for bomb scare, use 721) Non-EMS 480 Attempted burning, illegal action, other Non-EMS 481 Attempt to bum Non-EMS 500 Service call, other Non-EMS 510 Person in distress, other Non-EMS 511 Lock-out Non-EMS 512 Ring or jewelry removal Non-EMS 520 Water problem, other Non-EMS 521 Water evacuation Non-EMS 522 Water or steam leak Non-EMS 531 Smoke or odor removal Non-EMS 540 Animal problem, other Non-EMS 541 Animal problem Non-EMS 542 Animal rescue Non-EMS 550 Public service assistance, other Non-EMS 551 Assist police or other governmental agency Non-EMS 552 Police matter Non-EMS 553 Public service Non-EMS 554 Assist invalid Non-EMS 561 Unauthorized burning Non-EMS 600 Good intent call, other Non-EMS 611 Dispatched & canceled en route Non-EMS 6111 Good Intent Call - Dispatched and cancelled on the scene Non-EMS 13 ORLA_897643.2 FOLEY & LARDNER LLP DRAFT March 25, 2008] Code Description Type 621 Wrong location Non-EMS 622 No incident found upon arrival Non-EMS 631 Authorized controlled burning Non-EMS 632 Prescribed fire Non-EMS 641 Vicinity alarm (incident in other location) Non-EMS 650 Steam, other gas mistaken for smoke, other Non-EMS 651 Smoke scare, odor of smoke Non-EMS 652 Steam, vapor, fog or dust thought to be smoke Non-EMS 653 Barbecue, tar kettle Non-EMS 661 EMS call, party transported by non-fire agency EMS 671 Hazmat release investigation wino hazmat Non-EMS 700 False alarm or false call, other Non-EMS 710 Malicious, mischievous false call, other Non-EMS 711 Municipal alarm system, malicious false alarm Non-EMS 713 Telephone, malicious false alarm Non-EMS 714 Central station, malicious false alarm Non-EMS 715 Local alarm system, malicious false alarm Non-EMS 721 Bomb scare - no bomb Non-EMS 730 System malfunction Non-EMS 731 Sprinkler activation due to malfunction Non-EMS 732 Extinguishing system activation due to malfunction Non-EMS 733 Smoke detector activation due to malfunction Non-EMS 735 Alarm system sounded due to malfunction Non-EMS 740 Unintentional transmission of alarm, other Non-EMS 741 Sprinkler activation, no fire - unintentional Non-EMS 743 Smoke detector activation, no fire - unintentional Non-EMS 744 Detector activation, no fire - unintentional Non-EMS 745 Alarm system sounded, no fire - unintentional Non-EMS 814 Lightening strike (no fire) Non-EMS 900 Special type of incident, other, Dumpster fire Non-EMS 911 Citizen complaint Non-EMS 14 FOLEY & LARDNER LLP DRAFT [March 25, 20081 APPENDIX C (Fire Rescue Assessment Rate Schedule) SECTION C-l. Determination of Fire Rescue Cost. The Fire Rescue Cost to be assessed for the Fiscal Year commencing October 1, 2008 is $2,278,663.00. SECTION C-2. Fire Rescue Assessments. The Fire Rescue Assessments to be assessed and apportioned among benefited parcels pursuant to the Cost Apportionment and Parcel Apportionment to generate the Fire Rescue Cost for the Fiscal Year commencing on October 1, 2008, are hereby established as follows: Residential Property Use Categories Residential Non-Residential Property Use Categories Commercial IndustriallWarehouse Institutional Rate Per Dwelling Unit $88.00 Rate Per Square Foot $0.22 $0.05 $0.31 SECTION C-3. Maximum Fire Rescue Assessments. The maximum 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 Cost for the subsequent fiscal years, are hereby established as follows: Residential Property Use Categories Residential Non-Residential Property Use Categories Commercial IndustriallWarehouse Institutional Rate Per Dwelling Unit $147.00 Rate Per Square Foot $0.37 $0.08 $0.52 15 ORLA_897643.2 FOLEY & LARDNER LLP DRAFT [March 25,2008] APPENDIX D (Parcel Apportionment Methodolo2V) The Cost Apportionment to each Property Use Category shall be apportioned among the Tax Parcels within each Property Use Category as follows: SECTION D-l. Residential Property. The Fire Rescue Assessment for each Tax Parcel of Residential Property shall be computed by multiplying the Demand Percentage attributable to Residential Property by the Fire Rescue Cost, dividing such product by the total number of Dwelling Units shown on the Tax Roll within the City, and then multiplying such quotient by the number of Dwelling Units located on such Tax Parcel. SECTION D-2. Non-Residential Property. The Fire Rescue Assessment for each Building on Non-Residential Property shall be computed as follows: (A) Respectively, multiply the Fire Rescue Costs by the Demand Percentage attributable to each of the Non-Residential Property Use Categories. The resulting dollar amounts reflect the portions of the City's fire rescue budget to be funded from Fire Assessment revenue derived from each of the Non-Residential Use Categories. (B) Separate each Building on Non-Residential Property into the appropriate Property Use Category for that Building. (C) For each Non-Residential Property Use Category, add the Building Area square footage of all Buildings in each Non-Residential Category. This sum reflects the aggregate square footage for each Non-Residential Property Use Category. (D) Divide the product of subsection (A) of this Section relative to each of the Non-Residential Property Use Categories by the sum of the square foot allocations for each Non- Residential Property Use Category described in subsection (C) of this Section. The resulting quotient expresses a dollar amount per square foot of improved area (the "Square Foot Rate") to be used in computing Fire Rescue Assessments on each respective Non-Residential Property Use Categories. (E) For each of the Non-Residential Property Use Categories, multiply the applicable Square Foot Rate calculated under subsection (D) of this Section by the number of square feet for each Building in the Non-Residential Property Use Categories. The resulting product for each Building expresses the amount of Fire Rescue Assessments to be imposed on each Building of Non-Residential Property. Notwithstanding the foregoing, for purposes of calculating the Fire Rescue Assessment to be imposed on any Building of Non-Residential Property, the Building Area square footage attributable to anyone building shall in no event exceed 145,000 square feet regardless of the actual Building Area square footage. Any Building that has a Building Area square footage in excess of 145,000 square feet shall, for purposes of calculating the Fire Rescue Assessment to be imposed on such Building, be treated as if the Building had a Building Area square footage equal to 145,000 square feet. 16 ORLA_897643.2 FOLEY & LARDNER LLP DRAFT March 25,2008 SECTION D-3. Mixed Use ProDertv. The Fire Rescue Assessments for each Tax Parcel in two (2) or more Property Use Categories shall be the sum of the Fire Rescue Assessments computed for each Property Use Category. 17 ORLA_897643.2 FOLEY & LARDNER LLP DRAFT March 25, 2008 APPENDIX E (Form of Notice Mailed) 18 ORLA_897643.2 City of Ocoee 150 N Lakeshore Drive Ocoee, FL 34761 CITY OF OCOEE, FLORIDA NOTICE OF HEARING TO IMPOSE AND PROVIDE FOR COLLECTION OF FIRE RESCUE NON-AD VALOREM ASSESSMENTS NOTICE DATE: MARCH 25, 2008 Owner Name Address City, State Zip Tax Parcel # Sequence # Legal Description: * * * * * NOTICE TO PROPERTY OWNER * * * * * As required by Section 197.3632, Florida Statutes, and City Ordinance No. 2007-029 notice is given by the City of Ocoee that an annual assessment for fire rescue services, may be levied on your property for the fiscal year October 1, 2008 _ September 30, 2009 and for future fiscal years. The purpose of this assessment is to fund fire rescue services benefiting improved property located within the City of Ocoee. The total projected annual fire rescue assessment revenue to be collected within the City of Ocoee for Fiscal Year 2008-09 is estimated to be $2,278,663. The total maximum annual fire rescue assessment revenue to be collected within the City of Ocoee is estimated to be $3,797,771. The annual fire rescue assessment is based on the classification of each parcel of property and number of billing units contained therein. Type and Number Fiscal Year 08-09 Maximum Annual Fire Category Billinq Units Assessment Assessment [Category] [Parcel Units][U nitDesc] [Charge] [Charge] [Category] [Parcel Units ][UnitDesc] [Charge] [Charge] [Category] [Parcel Units ][U nitDesc] [Charge] [Charge] [Category] [Parcel Units ][U nitDesc] [Charge] [Charge] [Category] [ParcelU nits ][UnitDesc] [Charge] [Charge] [Category] [Parcel Units ][U nitDesc] [Charge] [Charge] [Category] [Parcel Units ][U nitDesc] [Charge] [Charge] Total Assessment $[SumofBld...] $[SumofBld. ..] A public hearing will be held on April 15, 2008, at 7:15 p.m., or as soon thereafter as may be heard, in the Commission Chambers, City Hall, 150 N Lakeshore Drive, Ocoee, Florida for the purpose of receiving public comment on the proposed assessments. You and all other affected property owners have a right to appear at the hearing and to file written objections with the City Commission within 20 days of this notice. If you decide to appeal any decision made by the City Commission with respect to any matter considered at the hearing, you will need a record of the proceedings and may need to ensure that a verbatim record is made, including the testimony and evidence upon which the appeal is to be made. In accordance with the Americans with Disabilities Act, persons needing a special accommodation or an interpreter to participate in this proceeding should contact the City of Ocoee at (407) 905-3100, at least 48 hours prior to the date of the hearing. Unless proper steps are initiated in a court of competent jurisdiction to secure relief within 20 days from the date of City Commission action at the above hearing (including the method of apportionment, the rate of assessment and the imposition of assessments), such action shall be the final adjudication of the issues presented. Copies of the Fire Rescue Assessment Ordinance, the Initial Assessment Resolution and the preliminary assessment roll are available for inspection at the City Clerk's Office, located at 150 N Lakeshore Drive, Ocoee, Florida. Both the fire rescue services non-ad valorem assessment amount shown on this notice and the ad valorem taxes for the above parcel will be collected on the ad valorem tax bill mailed in November. Failure to pay the assessments will cause a tax certificate to be issued against the property which may result in a loss of title. If there is a mistake on this notice or if you have any questions regarding your fire rescue services assessment, please contact the City of Ocoee, at (407) 905-3167, Monday through Friday between 8:00 a.m. and 5:00 p.m. * * * * * THIS IS NOT A BILL * * * * * FOLEY & LARDNER LLP DRAFT March 25,2008 APPENDIX F (Copv of Published Notice) 19 ORLA_897643.2 .'t I II ,I l II ii Ii " :[ :1 . .~EE' BOXER. uAdorabre' Pupsl :1 Nirilce OFP~B!' H . NG IMPDSE'AND'PaDVtDE TION FOR MONIES f1~1:.~~:-~~t.,~.~.:: . . UlJ1.: O~.. ON STORAGE LOCK movld. $S5O.<<I7.233-7932 .. 1\ Notl~1 is h'~bd BIV.flV ucint to Sectian l~fWU' . 'h.Fforl. t~*t~l <<cdk+1 o' .' B~~f' fllW~"ut\~u~h~K~~~ . ..','.1' dcaomStm,otfusstfCn' aafn I~el~.. 10 O~.oF; 2000rl~.Q2a,9w' II cot nd'uCctlllYa ABNE'2oTWIM. ESAALRLE L POS,'-. SAL'E ta Is. dew. clows. Shots{ . . public, hearing to co the II II 01 annuol fir. SOLD ARE HOU m . lpm. .120 HC. POP $5SO 352-32.c-346' ./ ,; rescue assessmllllts proy s 0 rlscueserv. CONTENTSiMI LoopJn Spo BP~oPe~~'~~I~r.~'i.1fe 'i leu within the munl u.ndor. les .. . CIlY 01 Oeoee, NEOUS OR RECOV Off., W. vm. or.e: mosklchlst/po'ws. 96Ibs.' lJ and to consider the. ng Resol ...' . GOODS.. ALLAUClture. hh Itlms :; . BuDuituJN iliL 2DHl5 a~~~['sDt?EStT ~~~to,~st~d.out;~. il . . . . . .' TtI ~6~JA~~~!;lI.fiU BOp ;,11 ; K,t.~;.U.,~..~t.E...N.S:.' !J~~~P2Ut~~utlfJr;t~s~, . Z6~!~~7':lfl:5490,~r :\ lIIlS E COLONIAL DR . 01 .' -- . APRIL 9;a'.2OGB"DE GIIAl.'N.' BDIXERster'edPU"ow"-n'.A$SlCf,..'6.Brwlllks' 'I BRIGHI215i PAT "; .' . uu '. ENLOW1.<409.'. G,;. old Morch20r.advto :,1 APIIlIRI"NL" 90.~iBoD;' ING . good home....352.243,9e2 . I .. ..... BOXERS' .' AKC. Ch. SlreCl. :, CERKNIG . '.I. . Greotp.dlgreeilM,IF, :: CIA MARTA MONu OULTRY' :{~~.Hi~I'5t~;;rl~t:r: ;! ~~~:lo8~'mb~0<41 lJfolQ;: . <<17...,,-3612 : - ',' \1... 4GGI EAsr. CoUlN. IALDa::- SALE:.... . . ~~~~i:".:r~~~I~.~.fY . DD .' ARIES now. $400;<<17-879-4139', 'I APRIL 9\-. 'PAUL :S RIALS BOXWIE1EIlPUPS'..,.,Flmal. ',' . ERS B ~. FERDDIE ...., ,. Will be I t t "I' The hearlllll will be held at 7:15 p.m4 or as soon thereaf. LEY Bl"".. KEVI N' B uers ""Hom' .'.'.Raal'lleS..'gdreG.....9 ....WP.ksSI. , ter as proctlcq,l, on ADrill5, 2lIOB. In Commission Chombers, 0126: _' '.' ',' 0 I _ .~CilY Hall, 150 N Lokeshore Drlve.Ocaee. Florida, for' the . .." ','. ' . "$300. Cash, <<17-886-57791' purpose 01 receiving publiC comment on the prollOStd os- 35lIIl So DRANGE AVE - DANS: .... " BRUSSELlSGRIFFDN ......;2M,. sessmenls. All offei:led properlY owners hlN8 ci'rlghlto APRIL I,.ZGBI. RECO .' ...", '2F,.;block&tan.l0wks rf~h- Df:~~~rJ::g\y'l!,1d~fl~~rmet~l~b~1J~~S\lth ~~~fi~ri't'ot~~~I' NEOUS PETS " mo ~,~cW.tffi M. UnleSs proper stePs are Inllloted In 0 court of competent ~b~~AFm.~QuT~~ .. BULL MA$TIFF.:o.c'AKC ".Jurlsdlctlon ta '5e(ure.r.nel.w1lhln.. 20 dayS lrom the dote CA HEBEL.,. 1923, PAT.: . . "PUP.S; V.t..cerllll.d. ,01 CllY Commlssion.octlon of the above hea'f!ng'lInclud. WANZENRIED2109.'" . ,. ChamplonshlpBloodllnl. ;.~rl'd tr~ 'rm=I~ acr;="Jfs\~~~~~e~I~~~~.C: IoosrlllliMAN'RII".lli' :uO.:f:~tA~~~,~{tAi;~~lf:: .lh.flnoladjudlcatlon olt~~ Iss~esprlSe~led. ,'i,: . tf~~:~~~B iD~TI.. g:;~~'5?8:D2D6 The assessm.nt for lOch parcel 01 roP8rlY will be bo""" GLASGOW 1107' ~. A.~~.RmIEaS/IS..O$SODU.!'D"'~IlINS..,-;; ';;-uPOn eoch parc;el'sclosslflcallon ald the totalnQmber"".;t MILLER'10B3G .- II .~..... ~~.n!~'~~~ed.~~uf:r~~a.~.~Ih.;:r~~.,~:~;~~.a~~.e ~fiLjL~'33~~~N~ inM.:rrnfat~~~ c~~:~~~Z;;'{~~;' _ ..... .'.' .... '.' OANIELS~On MAl ~.strlan Com. ~~~lo'1:pnt-e'fdI0.VI"9~0,!l]7e; 'Raldealisl PIop,II'I. '.' PIo&::.. d Rail PII., '.'Mufni.. ....I\!'~" ~022.JR~NIFERS :....Uer~otlc'ra. <C07",-,_. ',=s=~ ...... . '.'U~Ia.~...' ....DwaUsr41811 n~~~'wllt1:I~'M's qulpment;2~ ~T.' "'ear'oldspavedfe. l:Naa-Iletld.m111 ProPIII'I' p."'.' OSR RIlt Pel. MulIl1\111iRaIlIiiI CUR.TI,S MCCOO. N ~.S&.~t~~r.2~~s ::/gJ:; ~~':.It:~dv:r.r:.. .lIae Cales. ',' " liqUIII foal SqalNfoDt KEITH STANTON i-v 35i427 i017' to motur. odults. . ;'CI~cffi. ~~ a'ileJarehouse>. . SO'P$O.05 '. ig:~ tmO w' COioNJAi'DR';' Pillrif'Co. ;ored C.:'or>'l";~fee ~7,~... II 975 d nst. Itut anal ' . .' $0.31" .'. SO.;52 APRIL 9. 2001.. TERA relThorallilh- . ". . I."bl mal '.; co 1 co. 2" . .' . '_'. .' .. . .' . 1106. CHRISTOPHER estnut.,mar. . .' ma e -co ors. .' male. -,Thl assesSm.nts.wlII:be COllectedJwthe or~. .nng. coun.tv 1203.. CANDIDA JASS h'IUHH.41000 . $25mlnx, bhl'C2!70~~091r3mld....' . ',Tox Collector on,thead y~Joremtax b lis to be moiled In PA 1 RICKCHAN .352-357.:.ia6a', eac 0".- -~. 'Noyember.2008;and In. November of lOch subsequent LOPES TEIXEIRA, . cllI.PDD' PUPPIES AKC- ..tllClf.OS aylharlzed bV Section 197.3632, FlllrldoStotutes.. JOE',:' BROW"; Vh.O'frle1nd.bly,. '. . Rea."Parents; Ado'robl.- : ,tallure to PClY Ih. assessments will cause a tax certlfl. LEANNE. HAC . oros...' 9 BI klWht.i Phantom or ~coteta be Issued ogolnst the properlY which may result BETSABE'SAL . $lCJO;,,!"d up. . Rare Blue Merle- Bwks _ ;!n 0 loss af IIIle. . _. . "'. .. ,. . IRMA'MALAVE '" .,' .. ; shots. H1C:$27~5o'cos~ . _ . . . '. _ . H.' KI ESTA SWE . S/PDNIES 316-689-6695"_...- .>, : ,~oPles. 01 the IIft.rasc. u ce (Ordl, TOyl.... CLARK 3107' ep. ;onvm. o. re? C BOSTON , ~.mW?r 72~~~~)'J~' 4). treso: uejjWGE BUlsSO h"lt~:mJ,I:~~~DC~st~~ciis.' >;:ri?I,;,'i~t~~rollu,:~~naV:ila e. (I ~ APRiL;.DZDOBYANiall:352'319.2011.. .0~%7.~~~7', . "olthl CltV. Clerk's office, locoted atl5QN ,La es ore NiLES ~OI~JAIME UCKSlllN"" 2005 CHIHUAHUA'CKC'r.o :~prlve, Ocoee.!IOrl~a.( :: . '. " .... ~~dP:Us~tfe~Ltf ~t~tt~:I~I~~~ ~~gl~~o~~~.fert.smoli' ';11 a IlJrson decides to oppeol any decision. the 170S, THEODORE' 321-.228-964 R.adV 4'2.WI . ~P~~. 'lC1'lj ComlT\1sslon'wlth rllSPectto al\V molter red 1714i ROB~R:rO A -. , $lOD.d.posll'novibelnsi : ~~~~ h:~On:.U~e':t~e w~~r~~of a~~m rito~ ~~lV~~s\"NN~: . occeptecl.352-303-4919 , ,Is maXe.lncluclnthe t.~lmonv and eupon 2W...CHRISTINA.A CHbllHUtAHNUA -t'kCI KCd.Ba. ':whlch the appeql Is . aele.ln accor the A. TO..62, VANESSA" e~. ow. a. mi. epas;. , ;, merlcons with OlIO Act, per$Ons SPecial GU E Z, 2406, J 0 H , '" Llve'we.19"h't' "1" MS.. 27F.~e$650eks'35; la2n.'!,~hl07Ir. 'accommodollon or rpreter tD PlI In.thls THEWS''2003.'-:-il . ',' i. .. ~ 05 . ;~~.I~~s~l~chours.p~tM~~h~I~~i ~~a~~~~ i~~Rtfe~V~OAUR ~n.,~~~..:~;~ CHIHUAH~A,;'..,..':" .. "Set forth below,ls aO.'lOlIroPhlc depictionaf'th..' properlY 33$4;.. ....'.'...; ........ ..... ..' .'.'.' ...:;'...... ,subject 10 the' ossessment:.' '. . " . c ' ..' 14151 GAlOR1AND DRIVE , . . , !' .' leRIL I 'iDDB.~RO ~;~Iet:~! ,..' :'. ST!bWA~T 367R L Y ,<<17-4\7.7>436" " . . ~'. i~uf~E3UROJ'A &3 Pu"; Aza. '.. : " RICHARD; HE k-&WhrWlblue Mal~~ ~mos old.Choco,; CLARCK 550 'old Spr/nglr .' lote, ond white. ,Pink' CO. R-<'>..' .":lli7 . pups: 1 solid '. n~e. 3lbs. 1~ shols..patt. -r-:"'. . rt.holr.' mlx.d . ~ tr~lned. V.rv.sweet. , , NonCf.DF PIlBUC. onaholr brwnI 'clfie",.rsonolllv.$600.., '. ..... .', V'lblk..longholr. 0 Ina.<<IH#04l9 , PUBUC N'onCE Is here VI tvP.. RE, CHIHUAHUA-- MOlti.IOng en.. the personal p .,407,92U835' hair. goraea~J vr.~. contenls 01 'th., 101 'Flin Chlhuo. " e. Sll1OOth,f, d7\r.,';. . r.nlol units will be Ie mix brown ".ry swee ......~ 72 . for safebv publ c au hlte. palnclonol CHIHUAHUA MIX - 2'veors ff.n.s~~Jl~J*BsIt rea. Call 163- ,Whit. Mol" Hause br~ AGE LI EN'S at eword,.... ..... . kl~. Free m .goodhome. BYOMICHIGAN S I GolderiLilb . <C07924-2161 'c. d.. ' SE~ STOf,AGE: >.Sul"9lcal Scors CHIHUAHUA PUPpy"', - ~~rm..S{~~ttlst:h~I~"~Qgs~~~.l\~ m![I; .' ..., . .,. . ,- 'Rei'eserv. therlgh $1000+.. Call', ." . feet all blds.'.A ... .'.;,: '.-, ". ," , cleonll\ll deposlt.wlll eBoston Terri. ." .' ',' ,.." .. ~~:~griatr:r:ncU:re old' BlklWhtl . AKC'. Hlallhcertlflcoll. content ol-th. unl had'l.osh,and .iVet~hecked.WhIteMOJe.'... been removedlr ~o"~~';n~~ . $275.352.261-0369 .... .. ., proPlrlY... . Golden, Palm CHJ=~A~rll~~:p:~E:~', UNIT/NAM!JD~~, "o'ik~~~ a~r~~ .' smolltoys.' Mafes 1 Fe-. , 11123 10MB .. f,slln pllos, mOrt liS $.00-$500. H.Olth... . . 4.5249 or 352. ce s. :JI6.43M841'. . ",'. 211\2.' . CHIHUAHUAPUPI'Y J ~ 1 ~ 1. .. ~,.. : '.).<;Yf!i~ . ~: "'1'~~~i'" \ ,I """"0'": ":. ~ \ ~ ,~:: '.' '.l&.;'l::.,~J .~ar:''lJo~tg . <<17-737.1576; ,...... CHIHUAHUA PUPPIES - very .' .:~~dB':,':~~,~r:~vE~~ji , Presents $250 <<17-290-2450 COR672B00 , ~ ;t I .1; !L~