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Item #13 Approval of Preliminary Fire Assessment Fee Resolution center of Good Li Greil AGENDA ITEM COVER SHEET Meeting Date: March 18, 2008 Item # /~~ . Contact Name: Contact Number: Jamie Croteau X 1503 Reviewed By: Department Director: City Manager: ~-,--- Subject: Preliminary Fire Assessment Fee Resolution Background Summary: In December of 2007, the Commission adopted a Resolution of Intent and an Ordinance relating to the collection of a Fire Assessment Fee. To implement the fee, the City Commission must preliminarily set the level of assessment, notice all property owners in the City of the proposed assessment, and hold a public hearing to adopt a resolution setting the assessment fees. The public hearing for the Final Fee Resolution will take place at the second Commission meeting in April. The assessment fees will then be billed on the November 2008 tax bill. Preliminary Fee Resolution Attached to this agenda item is the Preliminary Assessment Fee Resolution. This Resolution not only sets the Preliminary Rates but also outlines the cost and parcel apportionment methodologies. Appendix C shows the maximum assessment that can be levied as well as the staff recommended rates. These rates are also shown independently as an attachment to this agenda item (Attachment A). Attachment A also shows other possible rates. The Commission, at its discretion, may set the rate at any level at or under the maximum assessment level. However, whichever rate the Commission chooses can impact the City in the future. When the City chooses a preliminary rate, that rate is the rate that will be noticed to property owners along with the maximum rate allowable. The City Commission can set the rate at or below the noticed rate, but not higher, in the final assessment fee resolution. They can also choose to notice a lower maximum then the actual maximum but lowering the maximum may increase costs to the City in the future if they choose to raise the rates. If the City sets the rate lower then the maximum rate noticed, they can raise the fee in subsequent years without re-noticing property owners as long as they do not exceed the previously noticed maximum fee level. This may reduce the cost to the City in future years. An example would be, if the City noticed our preliminary rates at $88 and the maximum residential level of $147. In the final resolution the City could set the fee actually billed in November of 2008 at $86. If the City wants to raise the fee to $90 in November of 2009 they could do so without re-noticing all property owners; the City would need to provide notice to newly improved property owners. If the City notices the preliminary and maximum fee at $88 and wants to raise it to $90 in a subsequent year, they would have to re-notice all property owners in the City. A draft of the notice is attached for your review (Attachment B). Please note that the notices are tailored to each property owner. Therefore, it may be in the best interest of the City to notice the fee at a slightly higher level then the intended rate. Staff also has a concern that the legislature may block any future increases to the fee or require a super majority for future increases. It is too soon in this legislative session to see what direction the Legislature is heading on this issue. Institutional Exemption The Commission also has the option of allowing 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 building at the residential rate but not for the institutional building. Attachment A shows the impact of granting this exemption. 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. The City does not grant this exemption for the Stormwater fee currently in place and the resolution as currently written does not provide the exemption. Also, the City does have the option of granting the exemption to Governmental properties and not other institutional properties. Next Steps Following adoption of this resolution, GSG will print and mail the required notices to all property owners, no later then March 25, 2008. The public hearing for the Final Fee Resolution is set for the April 15, 2008, Commission Meeting. Staff's recommendation is to institute the fee at the 60% level and notice all property owners of the intended fee at the 60% level and show the maximum allowable level at 100%. 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 Industrial/Warehouse 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 Issue: Should the City of Ocoee: A) adopt a resolution showing the preliminary fire assessment fees and the maximum fees to be levied at the above levels and, B) provide an exemption for Institutional Tax-Exempt and/or Governmental Tax Exempt properties? Recommendations Staff recommends adoption of the Resolution with the recommended assessment fees being set at 60% of the maximum rate; and recommends authorization to send the notices to property owners showing the proposed assessment fees at the 60% level and the maximum possible rates as shown above and in Attachment A. Staff is also seeking direction on the exemption for Institutional Tax-Exempt properties and Governmental Tax- Exempt Properties. 2 Attachments: Resolution of the Preliminary Estimated and Maximum Fire Assessment Rates Attachment A - Possible Assessment Levels Attachment B - Draft Notice to Property Owners Financial Impact: $1,882,303 Revenue Type of Item: (please marl< with an "x') Public Hearing _ Ordinance First Reading Ordinance Second Reading X Resolution Commission Approval Discussion & Direction For Clerk's Deat Use: _ Consent Agenda _ Public Hearing _ Regular Agenda Original Document/Contract Attached for Execution by City Clerk Original Document/Contract Held by Department for Execution Reviewed by City Attorney Reviewed by Finance Dept. Reviewed by ( ) N/A N/A N/A 3 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 80% of Maximum Residential Property Use Categories Residential Non-Residential Property Use Categories Commercial $0.30 Industrial/Warehouse $0.06 Institutional $0.42 Estimated Gross Rev: 3,038,217 Exemption Buy-Down: 536,861 Net Rev: 2,501,356 Rate Per Dwelling Unit $118 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 1 Attachment A Fire Assessment Fee Possible Assessment Levels 2008-2009 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 Rate Per Dwelling Unit $74 Rate Per Square Foot Estimated Gross Rev: 1,898,886 Exemption Buy-Down: 332,623 Net Rev: 1,566,263 Assessments at 25% of Maximum Residential Property Use Categories Residential Non-Residential Property Use Categories Commercial Industrial/Warehouse Institutional Estimated Gross Rev: 949,443 Rate Per Dwelling Unit $37 Rate Per Square Foot $0.10 $0.02 $0.13 Exemption Buy-Down: 166,539 Net Rev: 782,904 2 Attachment B Notice to Property Owners Sample 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 John Skippy Smith 123 ABC Drive Ocoee, FL 34761 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. The purpose of this assessment is to fund fire rescue services benefiting improved property located within the City of Ocoee. The total maximum annual fire rescue assessment revenue to be collected within the City of Ocoee is estimated to be $3,797,771. The total projected annual fire rescue assessment revenue to be collected within the City of Ocoee of Fiscal Year 2008-09 is estimated to be $2,278,663. The annual fire rescue assessment is based on the classification of each parcel of property and number of billing units contained therein. Residential Type and Number BillinQ Units 1 Unit Fiscal Year 08-09 Assessment Maximum Annual Fire Assessment Category $88.00 $147.00 $88.00 $147.00 The maximum annual fire rescue assessment for the above parcel for Fiscal Year 2008-09 and future fiscal years $147. Total Assessment A public hearing will be held at 7: 15 p.m. on April 15, 2008, in 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 * * * * * RESOLUTION NO. 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; DIRECTING THE PREPARATION OF AN ASSESSMENT ROLL AND FIRE RESCUE ASSESSMENT RATE RESOLUTION; DESCRIBING THE METHOD OF ASSESSING FIRE RESCUE ASSESSED COSTS AGAINST ASSESSED PROPERTY LOCATED WITHIN THE CITY OF OCOEE; AUTHORIZING A PUBLIC HEARING FOR THE PURPOSE OF CONSIDERING ADOPTION OF THE FIRE RESCUE ASSESSMENT RATE RESOLUTION AND DIRECTING THE PROVISION OF NOTICE THEREOF; PROVIDING PRELIMINARY ESTIMATED AND MAXIMUM FIRE RESCUE ASSESSMENT RATES; PROVIDING THAT THIS RESOLUTION DOES NOT CONSTITUTE THE FIRE RESCUE ASSESSMENT RATE RESOLUTION; PROVIDING FOR SEVERABILITY; PROVIDING AN EFFECTIVE DATE. 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 Resolution pursuant to Article VIII of the Constitution of the State of Florida, Chapter 166, Florida Statutes, and other applicable provisions of law, SECTION 2, 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 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. (C) "Commercial Property" means those Tax Parcels with a Code Description designated as "Commercial" in the Improvement Codes. ORLA_837452.6 (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 of this Resolution. (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 of this Resolution. (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 ofland 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. (1) "Estimated Fire Rescue Assessment Rate Schedule" means that rate schedule attached hereto as Appendix C and incorporated herein by reference, specifying the estimated Fire Rescue Assessed Cost determined in Section 9 of this Resolution, and preliminary estimated and maximum Fire Rescue Assessments established in Section 9 of this Resolution. (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. 2 ORLA_837452.6 (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 in Section 5 of this Resolution. (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 3. Provision and Fundine: of Fire Rescue Services. Facilities and Proe:rams, (A) Upon adoption of the Fire Rescue Assessment Rate Resolution, the City shall provide fire rescue services to such 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. 3 ORLA_837452.6 SECTION 4. Lef!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 the Fourth District Court of Appeal 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 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 4 ORLA_837452.6 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 (1) 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, (N) Institutional Property (including Government Property) whose use is exempt from ad valorem taxation under Florida Law provides facilities and uses to the ownership, occupants, membership as well as the public in general that otherwise might be 5 ORLA_837452.6 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 to impose Fire Rescue Assessments upon such parcels of Institutional Property (including Government Property) whose use is exempt from ad valorem taxation under Florida Law, Accordingly, Fire Rescue Assessments shall be imposed upon a parcel of Institutional Property (including Government Property) whose use is wholly exempt from ad valorem taxation under Florida law. SECTION 5. Cost Apportionment Methodolo~. (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 6, Assessment Roll. The City Manager is hereby authorized and directed to prepare, or cause to be prepared, a preliminary Assessment Roll for the Fiscal Year commencing October 1, 2008. The Assessment Roll shall include all Tax Parcels within the Property Use Categories. The Assessment Roll shall apportion the estimated Fire Rescue Cost to be recovered through Fire Rescue Assessments in the manner set forth in this Resolution. SECTION 7. Fire Rescue Assessment Rate Resolution. The City Manager is hereby authorized and directed to prepare, or cause to be prepared, a Fire Rescue Assessment Rate Resolution for the Fiscal Year commencing on October I, 2008 in accordance with the requirements of Section 77-6 of the Ocoee City Code and consistent with the provisions of this Resolution. SECTION 8, Findine: of Fair Apportionment. The Fire Rescue Assessment Rate Resolution shall provide a finding that the method of determining the Fire Rescue Assessments for fire rescue services, as set forth in the Fire Rescue Assessment Rate Resolution, is a fair and reasonable method of apportioning the Fire Rescue Cost among parcels of Assessed Property located within the City. SECTION 9, Fire Rescue Cost. The Fire Rescue Assessment Rate Resolution shall provide a 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 consistent with the Estimated Fire Rescue Assessment Rate Schedule described and determined in Appendix C. 6 ORLA_837452.6 SECTION 10. Parcel Annortionment Methodolo2V. The Fire Rescue Assessment Rate Resolution shall provide an apportionment among Tax Parcels of that portion of the Fire Rescue Cost allocated to each Property Use Category under the Cost Apportionment in accordance with the Parcel Apportionment methodology described and determined in Appendix D. SECTION 11. Annlication of Assessment Proceeds, The Fire Assessment Rate Resolution shall provide that the revenue derived from the City's 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 the Fiscal Year, such balance shall be carried forward and used only to fund fire rescue services, facilities and programs. SECTION 12, Authorization of Public Hearine:, There is hereby established a public hearing to be held at 7:15 pm on April 15,2008, or as soon thereafter as it may be heard, in the Commission Chambers of Ocoee City Hall, 150 North Lakeshore Drive, Ocoee, Florida, 34761, at which time the City Commission will receive and consider any comments from the public and affected property owners related to the Fire Rescue Assessment Rate Resolution, and consider imposing Fire Rescue Assessments and collecting such assessments on the same bill as ad valorem taxes, SECTION 13, Notice bv Publication. The City Manager is hereby authorized and directed to publish a notice of the public hearing authorized by Section 13 hereof at least 20 days prior to the date of such hearing. The foregoing notice shall comply with the requirements set forth in Section 197.3632, Florida Statutes and Section 77-6 of the Ocoee City Code. SECTION 14, Notice bv Mail. The City Manager is hereby authorized and directed to provide notice of the public hearing authorized by Section 13 hereof, in the form specified in Appendix E attached hereto and incorporated herein by reference, by first class mail to the Owner of each parcel of Assessed Property at least 20 days prior to the date of such hearing. The foregoing notices shall comply with the requirements set forth in Section 197.3632, Florida Statutes and Section 77-6 of the Ocoee City Code. SECTION 15. Public Insnection. A copy of this Resolution, documentation related to the estimated amount of the Fire Rescue Cost to be recovered through the imposition of Fire Rescue Assessments, and the preliminary Assessment Roll shall be maintained on file in the office of the City Clerk and open to public inspection. The foregoing shall not be construed to require that the preliminary Assessment Roll be in printed form if the amount of the Fire Rescue Assessment for each parcel of property can be determined by the use of a computer terminal available to the public. SECTION 16. Intent. This Resolution is not intended, in any way, to constitute a Fire Rescue Assessment Rate Resolution (as same is defined in Section 77-4 of the Ocoee City Code). This Resolution shall not be interpreted or construed, for any purpose, as a Fire Rescue Assessment Rate Resolution. 7 ORLA_837452.6 SECTION 17, Severability. 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. SECTION 18, Effective Date. This Resolution shall become effective immediately upon passage and adoption. 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 8 ORLA_837452.6 APPENDIX A (Improvement Codes) 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 2500 2600 Description SINGLE F AMIL Y RESIDENTIAL SINGLE F AMIL Y RESIDENTIAL CLASS I SINGLE FAMILY RESIDENTIAL CLASS II TOWNHOUSE CLASS II TOWNHOUSE TOWNHOUSE ROOMING HOUSE CLASS II SINGLE FAMILY RESIDENTIAL MANUFACTURED HOME CLASS I MANUFACTURED HOME CLASS II MANUFACTURED HOME MANUF ACTURED 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 COMMERCIALL Y CONVERTED SINGLE F AMIL Y 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 FLEX SPACE SERVICE STATION 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 Commercial Commercial ORLA_837452.6 9 Code Description Category 2700 VEHICLE SERVICE/SALES BUILDING Commercial 2710 VEHICLE SERVICE BUILDING Commercial 2720 TIRE DEALER Commercial 2730 LUBE FACILITY Commercial 2740 VEHICLE REPAIR Commercial 2800 PARKING GARAGE Industrial Warehouse 3200 THEATER, ENCLOSED Commercial 3400 RECREATION/CLUB BUILDING Commercial 3800 GOLF COURSE Commercial 3900 MOTEL Commercial 3910 AVERAGE HOTEL Commercial 4100 LIGHT MANUFACTURING Industrial Warehouse 4400 PACKING PLANT/COLD STORAGE FREEZERS Industrial Warehouse 4800 WAREHOUSE Industrial Warehouse 4820 MINI WAREHOUSE Industrial Warehouse 4900 BARN/SHED Not Used 7100 CHURCH Institutional 7200 SCHOOL/COLLEGE Institutional 7400 HOME FOR THE AGED Institutional 7700 CLUB/LODGE/HALL Institutional 8300 PUBLIC SCHOOL Institutional 8500 HOSPITAL Institutional 8600 COUNTY BUILDING Institutional 8800 FEDERAL BUILDING Institutional 8900 MUNICIPAL BUILDING Institutional MHPK MOBILE HOME PARK Residential 10 ORLA_837452.6 ORLA_837452.6 APPENDIX B (Tvpe of Situation Found Codes) Code Description Type 100 Fire, Other Non-EMS III Building Fire Non-EMS I111 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 bums 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 (iflock 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 400 Hazardous condition, other Non-EMS 11 ORLA_837452.6 Code Description Type 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 621 Wrong location Non-EMS 622 No incident found upon arrival Non-EMS 631 Authorized controlled burning Non-EMS 12 ORLA_837452.6 Code Description Type 632 Prescri bed 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 13 APPENDIX C (Estimated Fire Rescue Assessment Rate Schedule) SECTION C-l. Determination of Fire Rescue Cost. The estimated Fire Rescue Cost to be assessed for the Fiscal Year commencing October 1,2008 is $3,797,772.00, SECTION C-2, Estimated Fire Rescue Assessments. The estimated 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 Fiscal Year commencing on October 1, 2008, are hereby established as follows for the purpose of this Resolution: Residential Property Use Categories Residential Non-Residential Property Use Categories Commercial Industrial/Warehouse Institutional Rate Per Dwelling Unit $88.20 Rate Per Square Foot $0.23 $0.05 $0.32 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 Fiscal Year commencing on October 1, 2008, are hereby established as follows for the purpose of this Resolution: Residential Property Use Categories Residential Non-Residential Property Use Categories Commercial Industrial/Warehouse Institutional Rate Per Dwelling Unit $147.00 Rate Per Square Foot $0.37 $0.08 $0.52 14 ORLA_837452.6 APPENDIX D (Parcel Apportionment MethodololrV) 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 ofthe 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. 15 ORLA_837452.6 SECTION D-3. Mixed Use Property. 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. 16 ORLA_837452.6 1-----',.- APPENDIX E (Form of Notice to be Mailed) 17 ORLA_837452.6 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][U nitDesc] [Charge] [Charge] [Category] [Parcel Units ][UnitDesc] [Charge] [Charge] [Category] [Parcel Units ][UnitDesc] [Charge] [Charge] [Category] [Parcel Units ][UnitDesc] [Charge] [Charge] [Category] [Parcel Units] [U nitDesc] [Charge] [Charge] [Category] [Parcel Units] [U nitDesc] [Charge] [Charge] Total Assessment $[SumofBld.. .] $[Su mofBld.. .] 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 * * * * *