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HomeMy WebLinkAboutItem #13 Approval of the Annual Fire Protection Special Assessment Resolution and Certification of Non-Ad Valorem Assessment Tax Roll for Fire Protection Assessment for Fiscal Year 2018/2019 ocoee florida AGENDA ITEM COVER SHEET Meeting Date: August 7, 2018 Item # 13 Reviewed By: Contact Name: Michael O'Halloran, Department Director: Support Services Contact Number: 407-554-7063 City Manager: / ,� - Subject: Annual Fire Protection Assessment Tax Roll Resolution for the Fisca Year 2019. Background Summary: The City Commission approved Ordinance 2013-010 to provide for collection of fire protection assessments through the Orange County annual tax roll. The approval of Ordinance 2016-013, as cqdified in Chapter 77 of the City Code of Ordinances, modified the requirements of the 2013 Ordinance, including deleting the requirement for a Preliminary Rate Resolution, adding a definition of an Applied Assessment Rate, and changing the annual adoption procedure of the assessment. Section 197.3632, Florida Statutes requires the City to certify the Tax Roll for the fire protection assessments by September 15th. Issue: The City Commission needs to approve the annual resolution setting the Fire Protection Assessment for FY 2019 and certify the Fire Protection Assessment Tax Roll. Recommendations: Staff recommends the City Commission adopt the proposed Annual Fire Protection Non-Ad Valorem Special Assessment Resolution for Fiscal Year 2019 and certify the Fire Protection Assessment Tax Roll. Attachments: • FY 2019 Annual Rate Resolution o Certificate to non-ad valorem assessment roll for fire assessments o Assessment roll for fire assessments is in the possession of the City Clerk Financial Impact: The fire protection assessment will be imposed on all improved and privately owned parcels within the city. Parcels without covered structures are not assessed. Using the Applied Assessment Rate of $69.50 and the estimated number of FPUs determined by the currently available data, the gross revenue generated will be $2,068,115.44. 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 exemptions in the Ordinance. With deductions for the cost of collection (2%), early payments (up to 4%), 1 and non-payment, plus the addition of interim fees being paid through the year as a result of construction, the actual revenue value is approximately $2,043,892.92. The total amount to be collected would be approximately one-third of the proposed budget for the Fire Department in FY 2019. Type of Item: (please mark with an "x") Public Hearing For Clerk's Dept Use: Ordinance First Reading x Consent Agenda Ordinance Second Reading Public Hearing X 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. t N/A 2 RESOLUTION 2018- CITY OF OCOEE ANNUAL FIRE PROTECTION SPECIAL ASSESSMENT RESOLUTION FOR FISCAL YEAR 2019 AUGUST 7, 2018 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 2019 RATE OF ASSESSMENT; APPROVING THE ASSESSMENT ROLL FOR FISCAL YEAR 2019; PROVIDING FOR SEVERABILITY; AND PROVIDING AN EFFECTIVE DATE. WHEREAS the City Commission of the City of Ocoee, Florida, has enacted Ordinance No. 2013-010 (the "Ordinance"), which authorizes the imposition of Fire Protection Assessments for fire protection services, facilities, and programs against assessed property located within the city (codified as Chapter 77 of the City Code of Ordinances); and WHEREAS the imposition of a Fire Protection Assessment for fire protection services, facilities, and programs each fiscal year is an equitable and efficient method of allocating and apportioning Fire Protection Assessed Costs among parcels of assessed property; and WHEREAS the City Commission has adopted an apportionment methodology for its Fire Protection Assessment program and now desires to impose an Annual Fire Protection Assessment within the City of Ocoee using the procedures provided by the Ordinance, including the tax bill collection method for the Fiscal Year beginning on October 1, 2018; and WHEREAS the City Commission, on November 1, 2016, amended Chapter 77 of the Code of Ordinances of the City of Ocoee to, among other things, set the Maximum Assessment Rate and the Applied Assessment Rate as the same as the previous Annual Assessment Rate adopted by Resolution 2017-014, which is a value of$69.50 per Net Fire Protection Unit (FPU); and WHEREAS the City Commission desires that the Applied Assessment Rate remain unchanged from its current value; and WHEREAS none of the conditions listed in Section 197.3632(4)(a), Florida Statutes, or Section 77-12.D of the City Code of Ordinances requiring a public hearing and publication of notice are present. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE CITY OF OCOEE, FLORIDA: SECTION 1. AUTHORITY. This Resolution is adopted pursuant to the provisions of the Fire Protection Assessment Ordinance (Ordinance No. 2013-010), as subsequently revised on November 1, 2016; the Initial Assessment Resolution adopted by the City Commission of the City of Ocoee, Florida on August 6, 2013; the Final Assessment Resolution adopted by the City Commission of the City of Ocoee, Florida on September 5, 2013; the Annual Fire Protection Special Assessment Resolution adopted by the City Commission of the City of Ocoee, Florida on August 15, 2017; the City of Ocoee Home Rule Charter; Article VIII, Section 2 of the Florida Constitution; Section 166.041, Florida Statutes; and other applicable provisions of law. SECTION 2. PURPOSE AND DEFINITIONS. (A) This Resolution sets forth and approves the Assessment Roll for FY 2019, as defined in Section 77-1 of the City Code of Ordinances and utilizing the procedure described in Section 77-12 of the City Code of Ordinances, for Fiscal Year 2019, which begins on October 1, 2018. (B) All capitalized words and terms not otherwise defined herein shall have the meanings set forth in the Ordinance, as amended, and in the Initial Assessment Resolution adopted by the City Commission of the City of Ocoee, Florida on August 6, 2013, as applicable. Any conflict in definitions between those two sources shall be resolved in favor of the Resolution. Unless the context indicates otherwise, words imparting the singular number include the plural number and vice versa. (C) The Initial Assessment Resolution adopted by the City Commission of the City of Ocoee, Florida on August 6, 2013, defines terms related to building usage codes that are used in the fire protection assessment process created by the Ordinance and subsequent resolutions to assign the most applicable Hazard Class to a structure that is subject to the assessment. Such terms as Building Use, Code Descriptions, DOR Code, Fixed Property Use Codes, and Improvement Codes are provided in the Ordinance to describe essentially equivalent indications of a structure's use, as established by the Orange County Property Appraiser (OCPA). Previously adopted ordinances and resolutions related to the Fire Protection Assessment process also include definitions where listed building usage codes are understood to identify a specific use and, thus, the Hazard Class for the structure. These building usage codes are continuously evolving such that a slightly different set of codes is developed and published by OCPA each year in order to improve the agency's support for a variety of uses. SECTION 3. CONFIRMATION OF ASSESSMENT RATE. The Maximum Assessment Rate continues to be $69.50 per Net Fire Protection Unit and remains the Applied Assessment Rate for the imposition and computation of fire protection assessments. SECTION 4. IMPOSITION AND COMPUTATION OF FIRE PROTECTION ASSESSMENTS. (A) For the Fiscal Year 2019 beginning October 1, 2018, the Fire Protection Assessed Cost to be assessed and apportioned is hereby amended to be $ 2,068,115.44. This value takes into account the exemptions provided in the Ordinance and as provided by law. (B) Except as otherwise provided herein, Fire Protection Assessments for fire protection services, facilities, and programs in the amounts set forth in the updated Assessment Roll, as herein approved, are hereby levied and imposed on all parcels of Assessed Property described in such Assessment Roll for Fiscal Year 2019 beginning on October 1, 2018. (C) Any shortfall in the expected proceeds from the Fire Protection Assessment due to any reduction or exemption from payment of the Fire Protection Assessment required by law or authorized by the City Commission shall be supplemented by any legally available funds, or combination of such funds, and shall not be paid for by proceeds or funds derived from the Fire Protection Assessment. SECTION 5. APPROVAL OF THE ASSESSMENT ROLL. The Assessment Roll attached as Appendix B is hereby approved and shall be delivered to the Orange County Tax Collector for collection using the tax bill collection method and the manner described in the Ordinance on or before September 15, 2018, together with the correction of any errors or omissions, as provided for in the Ordinance. The Assessment Roll, as delivered to the Tax Collector, shall be accompanied by a Certificate to Non-Ad Valorem Assessment Roll in substantially the form attached hereto as Appendix A. SECTION 6. EFFECT OF ADOPTION OF RESOLUTION. This Resolution establishes the rate of assessment to be imposed in the upcoming Fiscal Year and approves the Assessment Roll for the upcoming Fiscal Year with such adjustments as the City Commission deems just and right. The adoption of this Resolution shall be the final adjudication of the issues presented (including, but not limited to, the determination of special benefit and fair apportionment to the assessed property, the method of apportionment and assessment, the rate of assessment, the Assessment Roll, and the levy and lien of the Fire Protection Assessments), unless proper steps shall be initiated in a court of competent jurisdiction to secure relief within 20 days from the date of this Resolution. SECTION 7. SEVERABILITY. If any clause, section, or other part of this Resolution shall be held by any court of competent jurisdiction to be unconstitutional or invalid, such unconstitutional or invalid part shall be considered as eliminated and in no way affecting the validity of other provisions of this Resolution. SECTION 8. EFFECTIVE DATE. This Resolution shall take effect immediately upon its passage and adoption. PASSED AND ADOPTED this day of , 2018. 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 , 2018. SHUFFIELD, LOWMAN &WILSON, P.A. By: City Attorney APPENDIX A CERTIFICATE TO NON-AD VALOREM ASSESSMENT ROLL 01171 DR-4o8A Rev.9/06 CERTIFICATE TO NON-AD VALOREM ASSESSMENT ROLL I, the undersigned, hereby certify that I am the Chair of the local governing board or his or her authorized designee for: City of Ocoee (name of local government) Located in Orange County, Florida; as such, I have satisfied myself that all property included or includable on the Non-Ad Valorem Assessment Roll for the aforesaid county is properly assessed so far as I have been able to ascertain; and that all required extensions on the above described roll to show the Non-Ad Valorem Assessments attributable to the property therein have been made pursuant to law. I further certify that upon completion of this certificate and the attachment of same to the herein described Non-Ad Valorem Assessment Roll as a part thereof, that said Non-Ad Valorem Assessment Roll will be delivered to the Property Appraiser and Tax Collector of this county. In witness whereof, I have subscribed this certificate and caused the same to be attached to and made a part of the above described Non-Ad Valorem Assessment Roll this day of Special Taxing Name Ocoee Fire--5330 Total Record Count 13,749 Total Assessment $ 2,068,115.44 (Chair of local governing board or designee) of City of Ocoee (Name of local government) Orange County, Florida APPENDIX B FIRE PROTECTION ASSESSMENT ROLL FOR THE CITY OF OCOEE (On file in the City Clerk's Office)