HomeMy WebLinkAboutItem #14 Annual Rate Resolution for the Fiscal Year 2015 Fire Protection Assessmentt I
Florida
AGENDA ITEM COVER SHEET
Meeting Date: August 19, 2014
Item #
Reviewed By:
Contact Name: Al Butler, Support Services Department Director:
Contact Number: 407 - 905 -3100, ext. 1543 City Manager:
Subject: Public hearing and discussion of the Annual Rate Resolution for thLE Fiscal Year 2015 Fire
Protection Assessment.
Background Summary:
Section 2.08 of the city's Fire Protection Assessment Ordinance, adopted as Ordinance No. 2013 -010 on
August 6, 2013, established the process for determining the Fire Protection Assessment in each
subsequent fiscal year. The initial action required was for the City Commission to publish its intent to
adopt an Annual Fire Protection Assessment by considering a Preliminary Rate Resolution. Following
adoption of the Preliminary Rate Resolution by the City Commission on May 20, staff produced an
updated Assessment Roll and compared it to the roll created in the prior year for the FY 2014
assessment. Every parcel for which the new calculation produced a higher number of Net Fire
Protection Units, typically due to new construction, annexation, or a change in use, resulted in a notice
being sent to the property owner by first -class postage advising them of the new assessment. That
notice also listed the City Commission meeting of August 19, 2014 as the date of the public hearing for
them to make comments prior to any City Commission action on the Annual Rate Resolution for FY
2015. Other parcels for which the Hazard Class and Tier did not change are considered to still be
covered by the notice mailed to the property owner in 2013, as the Maximum Assessment Rate is
unchanged from the one stated on that notice. A second public hearing will be held on September 8,
2014, at which time the City Commission will consider adoption of the Annual Rate Resolution.
The Ordinance requires the Annual Rate Resolution to include two components:
1. Establish the rate of assessment to be imposed in the upcoming Fiscal Year; and
2. Approve the Assessment Roll for the upcoming Fiscal Year, with such adjustments as the City
Commission deems just and right.
The adjustments referenced in the second listed item include exemptions from paying the assessment,
such as by not requiring payment for government -owned property or those parcels and /or buildings
otherwise exempt from paying ad valorem taxes. The Annual Rate Resolution must also confirm the
Maximum Assessment Rate established in the Preliminary Rate Resolution.
Issue:
The City Commission is conducting an initial public hearing for affected property owners as the next step
to determine the Fire Protection Assessment for FY 2015.
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Recommendations:
Staff recommends that the City Commission conduct an initial public hearing for affected and noticed
property owners at its scheduled meeting on August 19, 2014, and a second public hearing on
September 8 at 6:00 pm in order to accept comments from affected property owners within the city limits
and to adopt the Annual Rate Resolution for Fiscal Year 2015 following the second public hearing.
Attachments:
The Proposed Annual Rate Resolution for 2015 is attached. This resolution should not be considered
until after the public hearing of September 8, 2014, has been concluded.
Financial Impact:
At the Maximum Assessment Rate of $69.50 and the estimated number of FPUs calculated using the
currently available and preliminary data, the total revenue generated would be $1,993,661.07. This
amount may be reduced as a result of any exemptions granted to one or more classes of property as
part of the final Annual Rate Resolution. At the present time, the only such classes of property
anticipated for exemption from the fire assessment are government -owned properties and those
properties exempt from all taxation by the action of State law.
Type of Item: (please mark with an `Y)
Public Hearing
For Clerk's Dept Use:
Ordinance First Reading
Consent Agenda
Ordinance Second Reading
Public Hearing
Resolution
Regular Agenda
X Commission Approval
Discussion & Direction
Original Document/Contract Attached for Execution by City Clerk
Reviewed by City Attorney
N/A
Reviewed by Finance Dept.
N/A
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PROPOSED RESOLUTION
FOR CONSIDERATION ON SEPTEMBER 8, 2014
CITY OF OCOEE
ANNUAL ASSESSMENT PROCESS
ANNUAL RATE RESOLUTION
FOR FISCAL YEAR 2015
ADOPTED
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 ASSESSING FIRE PROTECTION ASSESSED
COSTS AGAINST ASSESSED PROPERTIES LOCATED
WITHIN THE CITY OF OCOEE; AMENDING THE TOTAL
AMOUNT OF REVENUE TO BE GENERATED; ADOPTING THE
FY 2015 RATE OF ASSESSMENT; APPROVING THE
ASSESSMENT ROLL FOR FISCAL YEAR 2015; 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; 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, 2014; and
WHEREAS the City Commission, on May 20, 2014, adopted the Preliminary Rate
Resolution for Fiscal Year 2015 and, pursuant to the Ordinance, the City Commission must
confirm the Maximum Assessment Rate and establish the rate of assessment to be imposed
should a Fire Protection Assessment be levied for Fiscal Year 2015 beginning on October 1,
2014; and
WHEREAS public hearings were held on August 19, 2014 and on September 8, 2014,
and comments and objections of all interested persons were heard and considered, as required
by the terms of the Ordinance.
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NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE CITY
OF OCOEE, FLORIDA:
SECTION1. AUTHORITY. This Resolution is adopted pursuant to the provisions of the
Fire Protection Assessment Ordinance (Ordinance No. 2013 -010); 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 Preliminary Rate Resolution adopted by the City Commission of the
City of Ocoee, Florida on May 20, 2014; 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 constitutes the Annual Rate Resolution, as defined in Section
1.01 of the Ordinance and described in Section 2.08 of the Ordinance, for Fiscal Year 2015,
which begins on October 1, 2014.
(B) All capitalized words and terms not otherwise defined herein shall have the
meanings set forth in the Ordinance 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
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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. The Preliminary
Rate Resolution of May 20, 2014 acknowledged the variable nature of these codes and adopted
the current set of codes contained in the Appendix to that Resolution for the Fiscal Year 2015
assessment process.
SECTION 3. CONFIRMATION OF PRELIMINARY RATE RESOLUTION. The
Preliminary Rate Resolution adopted May 20, 2014, is hereby confirmed. The Maximum
Assessment Rate continues to be $69.50 per Net Fire Protection Unit. Appendix A confirms
that the required notices were mailed to all affected property owners. Appendix B certifies that
the required notice was published in a newspaper of general circulation at least 20 days prior to
the adoption of this Resolution.
SECTION 4. IMPOSITION AND COMPUTATION OF FIRE PROTECTION
ASSESSMENTS.
(A) For the Fiscal Year beginning October 1, 2014, the Fire Protection Assessed
Cost to be assessed and apportioned is hereby amended to be $1,993,661.07, a number that
reflects changes to the Tax Roll since the Preliminary Rate Resolution was adopted by the City
Commission on May 20, 2014.
(B) The assessment rate to be assessed against benefitted property to generate the
Fire Protection Assessed Cost for the 2015 Fiscal Year, which begins on October 1, 2014, is
hereby established at $69.50 per Net Fire Protection Unit.
(C) Except as otherwise provided herein, Fire Protection Assessments for fire
protection services, facilities, and programs in the amounts set forth in the updated Assessment
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Roll, as herein approved, are hereby levied and imposed on all parcels of Assessed Property
described in such Assessment Roll for the 2015 Fiscal Year beginning on October 1, 2014.
(D) No Fire Protection Assessment shall be imposed upon a parcel of government -
owned property, or upon a parcel exempt from such fees by action of Florida law, or any
building categorized as institutional property whose building use is wholly exempt from taxation
under Florida law, as determined by the Orange County Property Appraiser; however,
government -owned property that is owned by the federal mortgage entities, such as the
Veterans Administration and the Department of Housing and Urban Development, shall not be
exempt from the Fire Protection Assessment.
(E) 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.
(F) As authorized by the Ordinance, interim Fire Protection Assessments may also
be levied and imposed against all property for which a Certificate of Occupancy is issued after
adoption of this Annual Rate Resolution based upon the rates and manner of assessment
approved herein.
(G) Fire Protection Assessment shall constitute a lien upon the Assessed Property so
assessed in a manner 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 liens shall be superior in dignity to all other liens, titles, and claims until paid.
SECTION 5. APPROVAL OF THE ASSESSMENT ROLL. The Assessment Roll
attached as Appendix D 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, 2014, together with the correction of any errors or
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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 C.
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 Annual Rate Resolution shall be the final adjudication
of the issues presented (including, but not limited to, the determination of special benefit and fair
apportionment to the assessed property, the method of apportionment and assessment, the rate
of assessment, the Assessment Roll, and the levy and lien of the Fire 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 Annual Rate 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. The Annual Rate Resolution shall take effect
immediately upon its passage and adoption.
PASSED AND ADOPTED this 8 th day of September, 2014.
APPROVED:
ATTEST: CITY OF OCOEE, FLORIDA
Beth Eikenberry, City Clerk
S. Scott Vandergrift, Mayor
(SEAL)
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FOR USE AND RELIANCE ONLY BY THE
CITY OF OCOEE, FLORIDA. APPROVED
AS TO FORM AND LEGALITY THIS 8th
DAY OF SEPTEMBER, 2014.
SHUFFIELD, LOWMAN & WILSON, P.A.
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City Attorney
APPROVED BY THE OCOEE CITY
COMMISSION AT A MEETING HELD
ON SEPTEMBER 8, 2014.
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APPENDIX A
AFFIDAVIT REGARDING NOTICE MAILED TO PROPERTY OWNERS
AFFIDAVIT OF MAILING
BEFORE ME, the undersigned authority, personally appeared Robert D. Frank and Jack A.
Butler, who, after being duly sworn, depose and say:
1. Robert D. Frank, as City Manager of the City of Ocoee, Florida (the "City "),
pursuant to the authority and direction received from the City Commission, timely directed the
preparation of the Assessment Roll and the preparation, mailing, and publication of notices by
the City's Department of Support Services in accordance with Ordinance No. 2013 -010 adopted
by the City Commission on August 6, 2013 (the "Ordinance ") and in conformance with the
Preliminary Rate Resolution adopted by the City Commission on May 20, 2014 (the "Preliminary
Rate Resolution ").
2. Jack A. Butler is the Director of Support Services for the City of Ocoee and
caused the notices required by Section 2.05 of the Ordinance to be prepared in conformance
with the Preliminary Rate Resolution. An exemplary form of such notice is attached hereto. Mr.
Butler caused such individual notices for each affected property owner to be prepared and each
notice included the following information: (1) the purpose of the assessment; (2) the total
amount proposed to be levied against each parcel; (3) the unit of measurement to be applied
against each parcel to determine the assessment; (4) the number of such units contained within
each parcel; (5) the total revenue the City expects to collect by the assessment; (6) 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; (7) 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 (8) the date, time, and place of the hearing.
3. On or before July 30, 2014, Mr. Butler caused the mailing of the above -
referenced notices in accordance with Section 2.05 of the Ordinance and the Preliminary Rate
Resolution by First Class Mail to each affected property owner at the address then shown on
the real property assessment tax roll database maintained by the Orange County Property
Appraiser for the purpose of collecting ad valorem taxes.
FURTHER AFFIANTS SAYETH NOT.
Robert D. Frank, Affiant
Jack A. Butler, Affiant
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STATE OF FLORIDA
COUNTY OF ORANGE
The foregoing affiant of mailing was sworn to and prescribed before me this of
, 2014 by Robert D. Frank, City Manager, City of Ocoee, Florida. He
is personally known to me or has produced as identification and
did take the oath.
Printed Name:
Notary Public, State of Florida
At Large
My Commission Expires:
Commission No.:
STATE OF FLORIDA
COUNTY OF ORANGE
The foregoing affiant of mailing was sworn to and prescribed before me this of
, 2014 by Jack A. Butler, Director of Support Services, City of Ocoee,
Florida. He is personally known to me or has produced as
identification and did take the oath.
Printed Name:
Notary Public, State of Florida
At Large
My Commission Expires:
Commission No.:
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APPENDIX B
PROOF OF PUBLICATION
[Certification of Publication Letter from the Orlando Sentinel
and a Copy of the Notice Printed in the Paper]
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NOTICE OF HEARING TO IMPOSE AND
PROVIDE FOR COLLECTION OF FIRE
PROTECTION SPECIAL ASSESSMENTS
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Notice is hereby given that the City Commission of the City of Ocoee, Florida will conduct two public hearings
to consider the imposition of annual fire protection special assessments for the provision of fire protection services
within the City and collection of these assessments pursuant to the tax bill collection method.
An initial hearing will be held at 7:15 pm or soon thereafter on August 19, 2014, in the City Commission
Chambers, 150 North Lakeshore Drive, Ocoee, Florida, for the purpose of receiving public comment on the proposed
assessments. All affected property owners have a right to appear at the hearing.
A second hearing will be held at 6:00 pm on September 8, 2014, in the City Commission Chambers,
150 North Lakeshore Drive, Ocoee, Florida, for the purpose of continuing to receive public comment on the proposed
assessments and to consider the adoption of the Annual Rate Resolution. All affected property owners have a right to
appear at the hearing and to file written objections with the City within 20 days of this notice.
If a person decides to appeal any decision made by the City Commission with respect to any matter considered
at the September 8, 2014 hearing, such person 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 these proceeding should call the City Clerk at 407 - 905.3105 at least 48 hours prior to the
date of the hearing.
Assessment will be levied on all taxable parcels located within the city limits of the City of Ocoee, as depicted
on the map incorporated into this Notice, subject to any exemptions that may be granted by the City Commission to a
class of property. The assessment for each parcel of property will be based upon each included structure's fire hazard
classification and floor area to calculate the total number of fire protection units attributed to that parcel. The proposed
fire protection assessment rate schedule for the Fiscal Year beginning October 1, 2014 and future fiscal years is
$69.50 per Net Fire Protection Unit.
Copies of the Fire Protection Assessment Ordinance, the Preliminary Rate Resolution for Fire Protection
Services, and the preliminary Assessment Roll are available for inspection in the Office of the City Clerk, located at
150 North Lakeshore Drive, Ocoee, Florida.
The fire protection service non -ad valorem assessment will be collected on the annual ad valorem tax bill mailed
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 loss of title.
Should you have any questions regarding the fire services special assessment, please contact the City Clerk at
407 - 905 -3105 Monday through Friday between 8:00 a.m. and 5:00 p.m.
CITY COMMISSION
CITY OF OCOEE, FLORIDA
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APPENDIX C
FORM OF CERTIFICATE TO NON -AD VALOREM ASSESSMENT ROLL
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CERTIFICATE
TO
NON -AD VALOREM ASSESSMENT ROLL
I HEREBY CERTIFY that I am the Mayor of the City of Ocoee or authorized agent of the
City of Ocoee, Florida (the "City "); as such I have satisfied myself that all property included or
includable on the non -ad valorem assessment roll for fire protection services (the "Non -Ad
Valorem Assessment Roll ") for the City is properly assessed so far as I have been able to
ascertain; and that all required extensions on the above - described roll to show the non -ad
valorem assessments attributable to the property listed therein have been made pursuant to
law.
I FURTHER CERTIFY that, in accordance with the Uniform Assessment Collection Act,
this certificate and the herein described Non -Ad Valorem Assessment Roll will be delivered to
the Orange County Tax Collector by September 15, 2014.
IN WITNESS WHEREOF, I have subscribed this certificate and directed the same to be
delivered to the Orange County Tax Collector and made part of the above - described Non -Ad
Valorem Assessment Roll this 8 th day of September, 2014.
THE CITY OF OCOEE, FLORIDA
By:
Mayor
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APPENDIX D
FIRE ASSESSMENT ROLL
FOR THE CITY OF OCOEE
[To be provided when available]
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Date puNshed and Meft Nome
1O I NOWS I o! larido Sentinel Sunday, August 10, 2014
Advealse-ment -or AdMe --
NOTICE OF HEARING TO IMPOSE S AND
PROVIDE FOR COLLECTION OF Ft
PROTECTION SPECIAL ASSESSMEN S
Notice is hereby given that the City Commission of the City of Ocoee, Florida will conduct two public hearings"
to consider the imposition of annual fire protection special assessments for the provision of fire protection ser9loes`
within the City and collection of these assessments pursuant to the tax bill,collection method; '
An initial hearing will be held at 7:15 pm or soon thereafter on August 19, 2014, In the City Commission
Chambers, 150 North Lakeshore Drive, Ocoee, Florida, for the purpose of receiving public comment on the proposed
assessments. All affected property owners have a right to appear at,the hearing.
A second hearing will be held at 6:00 pm on September 8, 2014, in the City Commission Chambers,
150 North Lakeshore Drive, Ocoee, Florida, for the purpose of continuing to receive public comment on the proposed
assessments and to consider the adoption of the Annual Rate Resolution. All affected property owners have a d i
appear at the hearing and to file written objections with the City within 20 days of this notice.
If a person decides to appeal any decision made by the City Commission with respect to any matter conildered
at the September 8, 2014 hearing, such person will need a record of the proceedings and may to erure '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 organ '
interpreter to participate in these proceeding should call the City Clerk at 407 - 905 -3105 at least 'A hours prior to the
date of the hearing.
Assessment will be levied on all taxable parcels located within the city limits of the City of Ocoee, as depicted,
on the map incorporated into this Notice, subject to any exemptions that may be granted by the City Commission -toa
class of property. The assessment for each parcel of property will be based upon each'included structure's fire hazard
classification and floor area to calculate the total number of fire protection units attributed to that parcel. the proposed
fire protection assessment rate schedule for the Fiscal Year beginning October 1, 2014 and future tscfflyeais is
$69.50 per Net Fire Protection Unit.
Copies of the Fire Protection Assessment Ordinance, the Preliminary Rate Resolution for Fire Protection
Services, and the preliminary Assessment Roll are available for inspection in the Office of the City Clerk, located at
150 North Lakeshore Drive, Ocoee, Florida.
The fire protection service non-ad valorem assessment will be collected on the annual ad vaiorerp tq bill mailed
in November of each year that the assessment is imposed. Failure to pay the assessment'will cause a tax certiticaie to
be issued against the property in accordance with the provisions of Florida law, which may result in a loss bf thie:
Should you have any questions regarding the fire services special assessment, please contact the City Clerk`at
407- 905 -3105 Monday through Friday between 8:00 a.m. and 5:00 p.m.
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