HomeMy WebLinkAboutItem #09 Public Hearing and Discussion of the Annual Rate Resolution for the Fiscal Year 2017 Fire Protection Assessment ocoee
florida
AGENDA ITEM COVER SHEET
Meeting Date: August 16, 2016
Item #
Reviewed By:
Contact Name: Al Butler, Support Services Department Director: =
Contact Number: 407-554-7063 City Manager: . r�-�—
Subject: Public hearing and discussion of the Annual Rate Resolution for e Fiscal Year 2017 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. Following adoption of the Preliminary Rate Resolution by the City Commission
on May 3, 2016, staff produced an updated Assessment Roll and compared it to the roll created in the
prior year for the FY 2016 assessment. The analysis identified impacted 189 properties as having a
different fire hazard rating, typically due to new construction, annexation, or a change in use.
Using the addresses provided by the Orange County Property Appraiser, a written notice was sent by
first-class postage to the affected property owners advising them of the new assessment, the date and
time of the public hearing, and other required information. Other parcels for which the maximum possible
assessment did not change are considered to still be covered by the notice mailed to the property owner
in 2013. The public hearing is to be held on August 16, 2016, after 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 and provide proof of
publication of notice in accordance with the requirements of Sections 2.04 and 2.05 of the Fire Protection
Assessment Ordinance.
Issue:
The City Commission is to conduct a public hearing for affected property owners as the next step to
determine the Fire Protection Assessment for FY 2017. An Annual Rate Resolution may be adopted
after that hearing.
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Recommendations:
Staff recommends that the City Commission conduct the public hearing and adopt the proposed Annual
Rate Resolution for Fiscal Year 2017.
Attachment:
Proposed Annual Rate Resolution for 2017. The Assessment Roll is in the possession of the City Clerk.
Financial Impact:
At the Maximum Assessment Rate of $69.50 and the estimated number of FPUs calculated using the
currently available data, the total revenue generated would be $1,983,244. This amount includes an
allowance for those HOA-owned, governmental, and institutional parcels exempt from all taxation by the
action of State law or by the proposed exemptions in the Resolution. To develop the final revenue
forecast, the following reductions should be applied:
$39,665 based on a 2% estimated cost of collection;
$79,330 based on early payments, which provide a discount of up to 4%; and
$19,832 based on a 1% allowance for non-payment.
Collectively, these reductions will result in an estimated revenue of $1,844,417 from the initial
assessment levied through the tax bills. In addition, there will also be revenue generated throughout the
fiscal year from payment of interim assessments upon issuance of building permits for new construction.
Accordingly, staff recommends that a revenue level of at least $1,863,100 from the fire assessments be
recognized in the proposed budget for FY 2017.
The assessment would be imposed on all improved and privately owned parcels within the city. Parcels
without covered structures are not assessed. The total amount to be collected would be approximately
30% of the total proposed budget for the Fire Department in FY 2017.
Type of Item: (please mark with an "x,
Public Hearing For Clerk's Dept Use:
Ordinance First Reading Consent Agenda
Ordinance Second Reading y Public Hearing
Resolution Regular Agenda
X Commission Approval
Discussion&Direction
_X_ Original Document/Contract Attached for Execution by City Clerk
Reviewed by City Attorney N/A
Reviewed by Finance Dept. .9i451/ N/A
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RESOLUTION 2016-
CITY OF OCOEE
ANNUAL ASSESSMENT PROCESS
ANNUAL RATE RESOLUTION
FOR FISCAL YEAR 2017
AUGUST 16, 2016
1
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 2017 RATE OF ASSESSMENT; APPROVING THE
ASSESSMENT ROLL FOR FISCAL YEAR 2017; 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, 2016; and
WHEREAS the City Commission, on May 3, 2016, adopted the Preliminary Rate
Resolution for Fiscal Year 2017 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 2017 beginning on October 1,
2016; and
WHEREAS a public hearing was held on August 16, 2016, 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:
SECTIONI. 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 3, 2016; 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 2017,
which begins on October 1, 2016.
(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 3, 2016 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 2017
assessment process.
SECTION 3. CONFIRMATION OF PRELIMINARY RATE RESOLUTION. The
Preliminary Rate Resolution adopted May 3, 2016, 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 2017 beginning October 1, 2016, the Fire Protection
Assessed Cost to be assessed and apportioned is hereby amended to be $1,983,244, a number
that reflects changes to the Tax Roll since the Preliminary Rate Resolution was adopted by the
City Commission on May 3, 2016. It also takes into account the exemptions provided in this
Resolution (see Section 4(D)) and as provided by law.
(B) The assessment rate to be assessed against benefitted property to generate the
Fire Protection Assessed Cost for Fiscal Year 2017, which begins on October 1, 2016, is hereby
established at$69.50 per Net Fire Protection Unit.
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(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
Roll, as herein approved, are hereby levied and imposed on all parcels of Assessed Property
described in such Assessment Roll for Fiscal Year 2017 beginning on October 1, 2016.
(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 Building Permit is issued after adoption of
this Annual Rate Resolution based upon the rates and manner of assessment approved herein,
provided that the City Commission may, by resolution, delay the imposition of an Interim Fire
Protection Assessment for a specific development activity until the Certificate of Occupancy or
Certificate of Completion is issued.
(G) The 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
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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, 2016, together with the correction of any errors or
omissions, as provided for in the Ordinance. The Assessment Roll, as delivered to the Tax
Collector, shall be accompanied by a Certificate to Non-Ad Valorem Assessment Roll in
substantially the form attached hereto as Appendix 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.
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PASSED AND ADOPTED this day of , 2016.
APPROVED:
ATTEST: CITY OF OCOEE, FLORIDA
Melanie Sibbitt, City Clerk Rusty Johnson, Mayor
(SEAL)
FOR USE AND RELIANCE ONLY BY THE APPROVED BY THE OCOEE CITY
CITY OF OCOEE, FLORIDA. APPROVED COMMISSION AT A MEETING HELD
AS TO FORM AND LEGALITY THIS ON
DAY OF , 2016.
SHUFFIELD, LOWMAN &WILSON, P.A.
By:
City Attorney
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APPENDIX A
AFFIDAVIT REGARDING NOTICE MAILED TO PROPERTY OWNERS
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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 3, 2016 (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 public hearing.
3. On or before July 15, 2016, 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. Of the 189 mailed notices, four were
returned as undeliverable. Two notices were subsequently delivered before the ordinance-
specified date following changes to the mailing addresses and two notices could not be
delivered using the owner information available.
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
, 2016 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
, 2016 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.:
10
APPENDIX B
PROOF OF PUBLICATION
July 24, 2016
NOTICE OF HEARING TO:
CO_ IMPOSE AND ROVIDE FOR
COLLECTION OF FIRE
, PROTECTION SPECIAL ASSESSMENTS
f Notice is hereby given that the City Commission of the City of Ocoee,Florida will conduct a
Lib i Orlando sentinel Sunday,jury 24,2016 public hearing to consider the imposition of annual special assessments for the provision
of fire protection services within the City and collection of these assessments pursuant to
the tax bill collection method The hearing will be held at 7:15 p.m. or soon thereafter on
August 16,2016,in the City Commission Chambers,150 N.Lakeshore Dr.,Ocoee,FL for the
purpose of receiving public comment on the proposed assessments.All affected property
owners have aright to appear at the hearing.If a person decides to appeal any decision made
by the City Commission with respect to any matter considered at the 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,
Assessments will be levied for structures 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
2017 Fiscal Year begun tnQ,October 1, 2016 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 `i
in the Office of the City Clerk, located at 150 N. Lakeshore Or., Ocoee, FL. In accordance
with the Americans with Disabilities Act, persons needing a special accommodation or an,
interpreter to participate in these proceedings should call the City Clerk at 407-905-3105 at `
least 48 hours prior to the date of the hearing.
The fire protection service non-ad valorem assessment will be collected on the annual
ad valorem tax:biil 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 Protection Special Assessment,
please contact the City Clerk at 407-905-3105 M—F between 8 a.m.and 5 p.m.
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CITY OF OCOEE,FLORIDA
APPENDIX C
FORM OF CERTIFICATE TO NON-AD VALOREM ASSESSMENT ROLL
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, 2016.
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 day of , 2016.
THE CITY OF OCOEE, FLORIDA
By:
Rusty Johnson, Mayor
APPENDIX D
FIRE ASSESSMENT ROLL
FOR THE CITY OF OCOEE
(On file in the City Clerk's Office)