FINANCE DEPARTMENT
M E M O R A N D U M
To: Honorable
Mayor and City Commission
From:
By: Brian
K. Raducci, Financial Consultant
Ydia
A. Forster, Interim Finance Director
Date: September
13, 2007
Re: Fire Rescue Assessment Annual
Rate Resolution
For the Fiscal Year beginning October 1, 2007
Fiscal Year 2006-07 marks the final year of the
current 3-year rate schedule pertaining to our Fire/Rescue Special Assessment
Program. As a result, in February 2007,
the Commission approved the hiring of Government Services
Group, Inc. (“GSG” – our original
and continuing assessment consulting firm) to re-evaluate and
adjust our Fire/Rescue Assessment Rates for the next three years starting in
Fiscal Year 2007-08. During our budget
process, GSG conducted a very thorough analysis to determine the assessable costs
of our Fire/Rescue service and the
rates by classification that are necessary to recover that cost.
As discussed during this evening’s workshop, the
operational cost of our Fire/Rescue Department has continued to grow over the
past few years and is expected to continue (e.g., collective bargaining
commitments, and state retirement system contributions). As a result of this increase and the
recent/additional pending Property Tax Reform, GSG and the Administration are
recommending the adoption of the assessment rates that recover 100% of our
assessable costs.
Adjustment of our City’s Fire Assessment rates
would help our Fire/Rescue Department keep pace with rising costs stemming
from:
Recommendation:
The City Administration recommends Commission’s consideration
and approval of the attached Final Fire Rescue Rate Resolution reflecting an
annual adjustment to our current year fire assessment rate for Single Family
residents to $206 (from $186) and the multi-family residents - including fire
inspections - to $323 (from $195) beginning October 1, 2007. The Commercial, Industrial-Warehouse and
Institutional Property Use Categories within the City will also experience
their respective proportional increases.
|
FIRE
RESCUE ASSESSMENT ANNUAL
RATE RESOLUTION FOR FISCAL YEAR
BEGINNING OCTOBER 1, 2007 ADOPTED
SEPTEMBER 13, 2007 |
TABLE OF CONTENTS
SECTION
1. RECITALS ............................................................................................................... 2
SECTION
2. AUTHORITY............................................................................................................ 2
SECTION
3. DEFINITIONS AND INT
SECTION
4. IMPOSITION OF FIRE RESCUE ASSESSMENTS................................................ 2
SECTION
5. CONFIRMATION OF PRELIMINARY RATE
RESOLUTION.............................. 4
SECTION
6. EFFECT OF ADOPTION OF RESOLUTION......................................................... 4
SECTION
7. SEVERABILITY....................................................................................................... 4
SECTION
8. CONFLICT............................................................................................................... 4
SECTION
9. EFFECTIVE DATE................................................................................................... 5
RESOLUTION
NO. _________________
A RESOLUTION OF THE CITY OF
NORTH LAUDERDALE, FLORIDA, RELATING TO THE PROVISION OF FIRE RESCUE SERVICES, FACILITIES
AND PROGRAMS IN THE CITY OF NORTH LAUDERDALE, FLORIDA; IMPOSING FIRE RESCUE
ASSESSMENTS AGAINST ASSESSED PROPERTY LOCATED WITHIN THE CITY OF NORTH
LAUDERDALE FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2007; APPROVING THE RATE OF
ASSESSMENT; APPROVING THE ASSESSMENT ROLL; PROVIDING FOR CONFLICTS; PROVIDING
FOR SEVERABILITY; AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, the City Commission of the City of North Lauderdale,
Florida, has enacted Ordinance No. 96-6-901 (the “Ordinance”), which authorizes
the imposition of Fire Rescue Assessments for fire rescue services, facilities,
and programs against Assessed Property located within the City; and,
WHEREAS, as a result of the decision by
the 4th District Court of Appeal in SMM Properties v. City of
North Lauderdale, the City revised its fire rescue assessment in Fiscal
Year 2001-2002, to be consistent with the court’s decision, and assess solely
for fire rescue services other than emergency medical services (EMS); and,
WHEREAS, on August 22, 2002, the Florida
Supreme Court rendered its decision in City of North Lauderdale v. SMM
Properties, Case No. SC00-1555, wherein it agreed with the 4th
District Court of Appeal that EMS could not be funded by a special assessment,
and approved of the decision of the 4th District Court of Appeal in SMM
Properties v. City of North Lauderdale; and,
WHEREAS, in 2007, the City retained the
services of Government Services Group (GSG) to review and confirm the City’s
fire rescue assessment methodology to ensure a fair apportionment of specially
benefited properties, and GSG has provided in Assessment
Program Memorandum, dated June, 2007 (the “2007 Assessment Memorandum”), which
is hereby accepted and approved by the City Commission; and,
WHEREAS,
the Fire Rescue Assessment for fiscal year
2007-08 will continue to be consistent with the decision of the 4th
District Court of Appeal, as approved by the Florida Supreme Court, as the City
will assess solely for fire rescue services, exclusive of EMS, as it has done
since Fiscal Year 2001-2002; and,
WHEREAS, the imposition of a fire rescue assessment for fire
rescue services, facilities, and programs, as described in Resolution No.
2007-06-5240 (the “Preliminary Rate Resolution”) and defined in the Ordinance,
as amended, is an equitable and efficient method of allocating and apportioning
Fire Rescue Assessed Costs among parcels of Assessed Property; and,
WHEREAS,
the City Commission desires to impose a fire rescue assessment within the City for
the Fiscal Year beginning on October 1, 2007, using the tax bill
collection method; and,
WHEREAS, the City Commission has adopted the Preliminary Rate
Resolution, containing a brief and general description of the fire rescue
facilities and services to be provided to Assessed Property, describing the
method of apportioning the Fire Rescue Assessed Costs to compute the fire
rescue assessment for fire rescue services facilities, and programs against
Assessed Property, estimating a rate of assessment and directing the updating
and preparation of the Assessment Roll and provision of notice to affected
landowners; and,
WHEREAS, in order to impose Fire Rescue Assessments for the
Fiscal Year beginning October 1, 2007, the Ordinance requires the City Commission
to adopt an Annual Rate Resolution, during its budget adoption process for each
Fiscal Year, which establishes the rate of assessment and approves the
Assessment Roll for the upcoming Fiscal Year, with such amendments as the City
Commission deems appropriate, after hearing comments and objections of all
interested parties; and,
WHEREAS, the Assessment Roll has heretofore been made available
for inspection by the public, as required by the Ordinance; and,
WHEREAS, notice of a public hearing has been published and
mailed which provides notice to all interested persons of an opportunity to be
heard; and
WHEREAS, a public hearing was held on September 13, 2007, and
comments and objections of all interested persons have been heard and
considered.
NOW, THEREFORE, BE IT RESOLVED BY
THE CITY COMMISSION OF THE CITY OF
SECTION
1. RECITALS. The foregoing
"WHEREAS" clauses are true and correct and hereby ratified and
confirmed by the City Commission.
SECTION 2. AUTHORITY. This Resolution is
adopted pursuant to the Ordinance, as amended, the Preliminary Rate Resolution,
sections 166.021 and 166.041, Florida Statutes, and other applicable provisions
of law.
SECTION
3. DEFINITIONS AND INTERPRETATION. This Resolution constitutes the Annual Rate Resolution
as defined in the Ordinance. All capitalized terms in this Resolution shall
have the meanings defined in such Ordinance, as amended, and the Preliminary
Rate Resolution.
SECTION
4. IMPOSITION OF FIRE RESCUE
ASSESSMENTS.
(A) The parcels of
Assessed Property described in the Assessment Roll, as updated, which is hereby
approved, are hereby found to be specially benefited by the provision of the
fire rescue services, facilities, and programs described or referenced in the
Preliminary Rate Resolution, in the amount of the Fire Rescue Assessment set
forth in the updated Assessment Roll, a copy of which was present or available
for inspection at the above referenced public hearing and is incorporated
herein by reference, as amended by this Annual Rate Resolution. It is hereby ascertained, determined and
declared that each parcel of Assessed Property within the City will be
specially benefited by the City’s provision of fire rescue services, facilities,
and programs in an amount not less than the Fire Rescue Assessment for such
parcel, computed in the manner set forth in the Preliminary Rate
Resolution. Adoption of this Annual Rate
Resolution constitutes a legislative determination that all parcels assessed
derive a special benefit in a manner consistent with the legislative
declarations, determinations and findings as set forth in the Ordinance and the
Preliminary Rate Resolution from the fire rescue services, facilities, or
programs to be provided, and a legislative determination that the Fire Rescue
Assessments are fairly and reasonably apportioned among the properties that
receive the special benefit as set forth in the Preliminary Rate
Resolution. No
(B) The method for computing Fire Rescue
Assessments described or referenced in the Preliminary Rate Resolution is
hereby approved.
(C)
For the Fiscal Year beginning October 1, 2007, the estimated Fire Rescue Assessed
Cost to be assessed is $4,463,184.00.
The 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 Assessed Cost for the Fiscal Year commencing
October 1, 2007, are hereby established as follows:
|
RESIDENTIAL PROPERTY USE CATEGORIES |
Rate Per Dwelling Unit |
|
|
|
|
Single Family |
$206 |
|
|
|
|
Multi-Family |
$323 |
|
|
|
|
NON-RESIDENTIAL PROPERTY USE CATEGORIES |
Building Classification (in square foot
ranges) |
Commercial |
Industrial/
Warehouse |
Institutional
|
|
|
< = 1,999 |
$554 |
$168 |
$660 |
|
|
2,000 - 3,499 |
$1,108 |
$336 |
$1,320 |
|
|
3,500 - 4,999 |
$1,939 |
$588 |
$2,310 |
|
|
5,000 - 9,999 |
$2,770 |
$840 |
$3,300 |
|
|
10,000 -
19,999 |
$5,540 |
$1,680 |
$6,600 |
|
|
20,000 -
29,999 |
$11,080 |
$3,360 |
$13,200 |
|
|
30,000 -
39,999 |
$16,620 |
$5,040 |
$19,800 |
|
|
40,000 -
49,999 |
$22,160 |
$6,720 |
$26,400 |
|
|
> = 50,000 |
$27,700 |
$8,400 |
$33,000 |
The above rates of assessment are hereby
approved. Fire Rescue Assessments for fire
rescue services, facilities, and programs in the amounts set forth in the
updated Assessment Roll, as herein approved, are hereby levied and reimposed on
all parcels of Assessed Property described in such Assessment Roll for the
Fiscal Year beginning October 1, 2007.
(D)
No Fire Rescue Assessment shall be imposed upon a parcel of Institutional
Property whose use is wholly exempt from ad valorem taxation under
(E) As authorized in Section 2.13 of
the Ordinance, interim Fire Rescue Assessments are also levied and imposed
against all property for which a Certificate of Occupancy is issued after
adoption of this Resolution based upon the rates of assessment approved herein.
(F) Fire Rescue Assessments shall
constitute a lien upon the Assessed Property so assessed 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 lien shall be superior in dignity to all
other liens, titles and claims, until paid.
(G) The Assessment Roll, as herein
approved, together with the correction of any errors or omissions as provided for
in the Ordinance, shall be delivered to the Tax Collector for collection using
the tax bill collection method in the manner prescribed by the Ordinance.
SECTION
5. CONFIRMATION OF PRELIMINARY RATE
RESOLUTION. The
Preliminary Rate Resolution is hereby confirmed; provided, that the amount of
Assessed Costs, the rates of assessment, and the Final Assessment Roll shall be
as set forth in this Annual Assessment Resolution.
SECTION
6. EFFECT OF ADOPTION OF RESOLUTION.
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 Rescue 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 the other
provisions of this Resolution.
SECTION
8. CONFLICT. That all Resolutions or parts of Resolutions
in conflict herewith, be and the same are repealed to the extent of such
conflict.
SECTION 9. EFFECTIVE DATE. This Annual Rate
Resolution shall take effect immediately upon its passage and adoption.
PASSED, ADOPTED AND APPROVED THIS 13TH DAY OF SEPTEMBER, 2007.
MAYOR JACK BRADY
VICE MAYOR RICH MOYLE
APPROVED
AS TO FORM:
SAMUEL
S. GOREN, CITY ATTORNEY
ATTEST:
DEPUTY
CITY CLERK
H:\790287.NL\ASSESSMT\2007
Final Assessment Resolution.doc