1985-11 City/County Taxing DistrictsRESOLUTION NO. 85 - 11
A RESOLUTION REQUESTING ACTION BY THE OKEECHOBEE BOARD OF
COUNTY COMMISSIONERS IN ACCORDANCE WITH CHAPTER 125.01 (6)
• (a) FLORIDA STATUTES.
WHEREAS, Article VIII, Section 1 (h) of the 1968 revision of the Con-
stitution of the State of Florida prohibits the taxation of property situated
within municipalities for services rendered by the County exclusively for the
benefit of property or residents in the unincorporated area of the county; and
WHEREAS, the Florida Supreme Court has determined the provisions of
Article VIII, Section 1 (h) are self-executing; and
WHEREAS, the Florida Supreme Court has further interpreted the afore-
said constitutional prohibition to extend to those facilities and services which
are of no real and substantial benefit to property or residents situated within
municipalities; and
WHEREAS, Section 125.01 (6) (a), Florida Statutes, provides procedures
for the governing body of a municipality to petition the Board of County Commis-
sioners for relief from above described conditions; and
WHEREAS, Section 125.01 (7), Florida Statutes, requires Boards of
County Commissioners to expend all county revenues, excepting those obtained
specially from or on behalf of a municipal service taxing unit, special district,
unincorporated area, service area, or program area, for county wide services, pro-
grams and projects; and
WHEREAS, the City of Okeechobee herein identifies and itemizes services
rendered by the county, financed by county wide revenues and ad valorem taxes,
and which provide no real and substantial benefits to residents and taxpayers of
the City of Okeechobee.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF
OKEECHOBEE, as follows:
Section 1.: That pursuant to Section 125.01 (6) (a) Florida Statutes,
the following services are hereby identified to the Board of County Commissioners
of Okeechobee County, Florida, as being rendered specially or exclusively for the
benefit of property or residents in the unincorporated areas of the county, and/
or as being of no real and substantial benefit to property or residents located
within the City of Okeechobee, Florida although financed from county wide revenues:
a) All costs related to county building inspections, zoning,
comprehensive planning and subdivision regulations.
b) Engineering costs relating to subdivision review and
inspection.
c) Road patrol and investigations as provided by the
Okeechobee County Sheriff's Office; including; appropri-
ate payroll, administrative, operating and capital costs.
d) Fire control expenditures not covered by revenues derived
from county fire/rescue Municipal Service Taxing Unit (MSTU),
Amok including all contracts and contributions for fire services,
— state forestry assessment, and capital outlay including costs
of land for fire substations.
e) All above costs of services to include appropriate payroll
overhead, overhead, supervision, administration and capital
costs, including: costs of accounting, purchasing, building
maintenance, personnel and other similar direct and indirect
costs of providing services.
Section 2.: That the Board of County Commissioners of Okeechobee County,
Florida, is hereby petitioned to develop appropriate mechanisms and take appropri-
ate actions under the provision of Section 125.01 (6) (a), Florida Statutes, to
finance the aforesaid services, facilities and activities from revenues other than
those derived from taxation, assessments or service charges on property or residents
within the City of Okeechobee.
Section 3.: The Board of County Commissioners of Okeechobee County,
Florida, is further petitioned to continue to comply with Florida Statute 129.01
(2) (b) and to utilize, to the extent necessary, Florida Statute 129.021.
Section 4.: The Board of County Commissioners of Okeechobee County,
Florida, is petitioned to return to the City of Okeechobee, the amount of taxes,
service charges and/or other revenues paid by residents and taxpayers of the City
of Okeechobee; as well as all other revenues excepting those revenues obtained
specifically from or on behalf of a municipal service taxing unit, special district,
unincorporated area, service area, or program area, as set forth in Florida Statute
125.01 (7), to the extent utilized to finance services identified in Section 1 of
this Resolution for fiscal year 1985-'86, and for each ensuing fiscal year, until
such time as alternate financing mechanisms have been implemented and "double tax-
ation" conditions have ceased to exist.
Section 5.: The City Clerk is hereby directed to transmit a certified
copy of this Resolution to the Board of County Commissioners of Okeechobee County,
Florida.
Section 6.: This Resolution shall take effect immediately upon its
adoption.
Introduced and adopted in regular session of the Okeechobee City Council
assembled this 6th day of August , 1985.
Akland R. 6hapman
Mayor/Chairman
City of Okeechobee
ATTEST:
N
Bonnie S. Thomas, City Clerk
City of Okeechobee