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2016-05 Fire Assessment Prel Rates & Tax Roll Collection
RESOLUTION NO. 2016 -05 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF OKEECHOBEE, FLORIDA; RELATING TO THE PROVISION AND FUNDING OF FIRE PROTECTION SERVICES AND FACILITIES WITHIN THE CITY OF OKEECHOBEE; PROVIDING FOR THE IMPOSITION OF FIRE PROTECTION SERVICES ASSESSMENTS THROUGHOUT THE ENTIRE AREA OF THE CITY; ESTIMATING THE TOTAL AMOUNT TO BE FUNDED THROUGH IMPOSITION OF THE FIRE PROTECTION SERVICES ASSESSMENTS FOR FISCAL YEAR 2016 -17; ESTABLISHING THE METHOD OF ASSESSING THE FIRE PROTECTION SERVICES ASSESSED COST AGAINST REAL PROPERTY SPECIALLY BENEFITED BY THE PROVISION OF FIRE PROTECTION SERVICES AND FACILITIES; DIRECTING THE ASSESSMENT COORDINATOR TO PREPARE A PRELIMINARY FIRE PROTECTION SERVICES ASSESSMENT ROLL; ESTABLISHING A PUBLIC HEARING TO CONSIDER IMPOSITION OF THE PROPOSED FIRE PROTECTION SERVICES ASSESSMENTS; DIRECTING THE PROVISION OF NOTICE IN CONNECTION THEREWITH; PROVIDING FOR CONFLICTS; PROVIDING FOR SEVERABILITY; AND PROVIDING AN EFFECTIVE DATE. NOW, THEREFORE, be it resolved before the City Council for the City of Okeechobee, Florida; presented at a duly advertised public meeting; and a passed by majority vote of the City Council; and properly executed by the Mayor or designee, as Chief Presiding Officer for the City: ARTICLE I INTRODUCTION SECTION 1.01. AUTHORITY. This Resolution of the City of Okeechobee, Florida is adopted pursuant to the City Charter, Article VIII, Section 2 of the State Constitution, Sections 166.021, 166.041 and 197.3632, Florida Statutes, and other applicable provisions of law. SECTION 1.02. DEFINITIONS. As used in this Resolution, the following terms shall have the following meanings, unless the context hereof otherwise requires. "Assessed Property" means all Tax Parcels included in the Fire Protection Services and Facilities Assessment Roll and subject to the Fire Protection Services and Facilities Assessments contemplated hereunder. "Assessment Coordinator" means the City Administrator or such person's designee. "Assessment Report" means the Fiscal Year 2017 Fire Protection Services and Facilities Non -Ad Valorem Assessment Study prepared by Burton & Associates, including as the context requires any drafts thereof or supplements thereto. "Building" means any structure, whether temporary or permanent, built for support, shelter or enclosure of persons, chattel, or property of any kind, including mobile homes. This term shall include the use of land in which lots or spaces are offered for use, rent or lease for the placement of mobile homes or the like. "City" means the City of Okeechobee, Florida. "City Clerk" means the City Clerk of the City of Okeechobee, Florida. "City Council" means the governing body of the City of Okeechobee, Florida. "County" means Okeechobee County, a political subdivision of the State of Florida. "Demand Percentages" means the percentage of demand for fire protection services and facilities attributable to each Property Use Category determined by analyzing the historical demand for fire protection services as reflected in the Incident Reports and as described in Section 3.03 hereof. Resolution No. 2016 -05 Page 1 of 11 "Developed Property" means Tax Parcels that are developed entirely or in part with Buildings. "DOR Code" means a use code established in Rule 12D- 8.008, Florida Administrative Code, assigned by the Property Appraiser or Assessment Coordinator after field verification, to Tax Parcels within the City. "Dwelling Unit" means (1) a Building, or portion thereof, which is lawfully 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 of land in which lots or spaces are offered for rent or lease for the placement of mobile homes for residential purposes. "FFIRS" means the Florida Fire Incident Reporting System. "Fire Protection Services and Facilities Assessed Cost" means the total amount to be collected through Fire Protection Services and Facilities Assessments each Fiscal Year to fund the provision of fire Protection Services and Facilities services and facilities. "Fire Protection Services and Facilities Assessment" or "Assessment" means a special assessment, sometimes characterized as a non -ad valorem assessment, imposed hereunder to fund the Fire Protection Services and Facilities Assessed Cost. "Fire Protection Services Assessment Roll" or "Assessment Roll" means the assessment roll created pursuant to Section 2.02 hereof that includes a list of the Tax Parcels subject to Fire Protection Services and Facilities Assessments, the name of the owner of each Tax Parcel as shown on the Tax Roll, and the amount of the Fire Protection Services and Facilities Assessment imposed against each Tax Parcel. "Fiscal Year 2016 -17" means the Fiscal Year commencing October 1, 2016. "Fiscal Year" means the period commencing on October 1 of each year and continuing through the next succeeding September 30, or such other period as may be prescribed by law as the fiscal year for the City. "Government Property" means Tax Parcels owned by the United States of America, the State of Florida, a sovereign state or nation, a county, a special district, a municipal corporation, or any of their respective agencies or political subdivisions. "Incident Report" means an individual report prepared by the City of Okeechobee Fire Department and filed with the Florida State Fire Marshal under FFIRS. "Multi- Family Property" means those Tax Parcels assigned a DOR Code indicative of multi- family use. "Non- Residential Parcels" means Tax Parcels other than Residential Parcels. "Property Appraiser" means the Okeechobee County Property Appraiser. "Property Use Categories" means, collectively, the following categories used to describe the primary use attributed to individual Tax Parcels: Residential Parcels, Non - Residential Parcels and Vacant Parcels. "Recreational Vehicle Park" means (1) a place set aside and offered by a person, for either direct or indirect remuneration of the owner, lessor, or operator of such place, for the parking, accommodation, or rental of five or more recreational vehicles or tents; and (2) licensed by the Department of Health of the State of Florida, or its successor in function as a "recreational vehicle park" under Chapter 513, Florida Statutes, as may be amended from time -to -time. "Residential Parcels" means Tax Parcels comprised of Single Family Residential Property and Multi - Family Property. The Term "Residential Property" does not include those Tax Parcels that meet the definition of Recreational Vehicle Park. "Single Family Residential Property" means Tax Parcels assigned a DOR Code indicative of single - family residential use including mobile home parcels and condominium parcels. Resolution No. 2016 -05 Page 2 of 11 "Tax Collector" means the Okeechobee County Tax Collector. "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. "Tax Roll" means the real property ad valorem tax roll maintained by the Property Appraiser for the purpose of the levy and collection of ad valorem taxes. "Uniform Assessment Collection Act" means Sections 197.3632 and 197.3635, Florida Statutes, or any successor statutes authorizing the collection of non -ad valorem assessments on the same bill as ad valorem taxes, and any applicable regulations promulgated thereunder. "Vacant Parcels" means Tax Parcels which contain no Buildings. SECTION 1.03. INTERPRETATION. Unless the context indicates otherwise, words importing the singular number include the plural number, and vice versa; the terms "hereof," "hereby," " herein," "hereto," "hereunder" and similar terms refer to this Resolution; and the term "hereafter" means after, and the term "heretofore" means before, the effective date of this Resolution. Words of any gender include the correlative words of the other gender, unless the sense indicates otherwise. SECTION 1.04. FINDINGS. It is hereby ascertained, determined, and declared as follows: (A) The City is authorized by Article VIII, Section 2 of the State Constitution, Section 166.021, Florida Statutes, the Uniform Assessment Collection Act, and other applicable provisions of law to provide for the imposition and collection of special assessments, sometimes referred to as non -ad valorem assessments, to fund, in whole or in part, the provision of fire Protection Services and Facilities services, facilities and programs. (B) In 2016, the City engaged consulting firm Burton & Associates to develop a methodology for apportioning the benefits conveyed by, and the cost of providing, fire Protection Services and Facilities services among real property in the City specially benefitted thereby. (C) The City Council has carefully considered the Assessment Report prepared by Burton & Associates regarding the Fire Protection Services and Facilities Assessments which summarized the special benefits conveyed by fire Protection Services and Facilities services and an apportionment methodology based upon historic calls for service. The apportionment methodology and rate classification system based upon historic calls for service is reasonable and equitable and is also manageable and capable of being fairly implemented from year to year without wasteful or extraordinary consumption of resources (D) Fire Protection Services and Facilities services, facilities, improvements and programs possess a logical relationship to the use and enjoyment of Developed Property and provide a special benefit to property that is improved by the existence or construction of a Building by: (1) protecting the value of the improvements and structures through the provision of available fire Protection Services and Facilities services; (2) protecting the life and safety of intended occupants in the use and enjoyment of dwellings, improvements and structures within Developed Property; (3) lowering the cost of fire insurance by the presence of a comprehensive fire Protection Services and Facilities program within the City; (4) potential increase in value to property; and (5) better service to landowners and tenants. (E) Vacant Parcels are benefitted by the availability of fire Protection Services and Facilities services and by the containment of fire incidents originating on such parcels which otherwise could spread beyond the parcel boundary, with the potential to spread and endanger the value of structures, buildings and occupants of nearby property, thereby limiting liability. (F) It is fair and reasonable to use the DOR Codes for apportioning the Fire Protection Services and Facilities Assessed Cost because: (1) the Tax Roll database employing the use of such codes is the most comprehensive, accurate, and reliable information readily available to determine the property use and Building size for Developed Property within the City, and (2) the Tax Roll database employing the use of such codes is maintained by the Property Appraiser and is thus consistent with parcel Resolution No. 2016 -05 Page 3 of 11 designations on the Tax Roll which compatibility permits the development of an Assessment Roll in conformity ,Kith the requirements of the Uniform Assessment Collection Act. (G) Apportioning the Fire Protection Services and Facilities Assessed Cost among Assessed Property based upon historical demand for fire Protection Services and Facilities services is fair and n asonable and proportional to the special benefit received. (H) The Incident Reports are a reliable data source available to determine the potential demand for fire services from Assessed Property and to determine the benefit to Assessed Property resulting from the availability of fire Protection Services and Facilities services. There are sufficient Incident Reports documenting the historical demand for fire services from the P -operty Use Categories by an examination of such Incident Reports which is consistent with the experience of the City. Therefore, the use of Demand Percentages determined by an examination of Incident Reports is a fair and reasonable method to apportion the Fire Protection Services and Facilities Assessed Cost costs among the Property Use Categories. (1) (J) Apportioning the Fire Protection Services and Facilities Assessed Cost among Residential Parcels on a per Dwelling Unit basis avoids cost inefficiency and unnecessary administration and is a fair and reasonable method of apportionment based upon historical call data. The assessment of Non - Residential Parcels based upon square footage is fair and reasonable because the demand for fire Protection Services and Facilities services and availability and the resources expended in combating an actual fire event vary in property to the size of the Buildings comprising the Non - Residential Parcel. It is fair, reasonable and equitable to allocate the assessment burden on Non - Residential Parcels containing such Buildings based upon the size of the Buildings as measured by square footage data maintained by the Property Appraiser or, in the event such information is not reflected or determined not to be accurately reflected on the Tax Roll, the square footage determined by the City. (K) The apportionment of Fire Protection Services and Facilities Assessments on the basis of historic calls for service is a fair and reasonable method for allocating potential demand for fire Protection Services and Facilities services and facilities and the special benefit conveyed thereby among Assessed Property. (L) Emergency medical services in Okeechobee County, including the City, are primarily provided by the County, and such services are funded through charges imposed by the County against real property, including property within City boundaries, through a municipal service benefit unit. The fire Protection Services and Facilities services provided by the City primarily include traditional fire Protection Services and Facilities, protection and suppression services and first response medical aid which is considered one of the routine duties of a firefighter, and for which firefighters are required to take 40 hours of training. The City does not provide advanced life support or emergency transport functions. (M) The policy of the City Fire Department is that all firefighting personnel are trained and capable of providing basic life support services, though some personnel have additional paramedic or EMT training and certification. Cross - trained firefighters do not receive increased pay nor does the Fire Department incur additional costs to have personnel cross - trained. (N) Accordingly, the Fire Protection Services and Facilities Assessed Cost does not include funding for emergency medical services, and only service calls related to fire incidents at specific property or parcels were included in the cost apportionment to Property Use Categories in the call data analysis. Calls to non - specific property uses are omitted from the call history for purposes of allocating the Fire Protection Services and Facilities Assessed Cost. (0) The apportionment method described and adopted hereunder bears a reasonable relationship to the cost of providing fire Protection Services and Facilities services and facilities. Resolution No. 2016 -05 Page 4 of 11 It is fair and reasonable to impose Fire Protection Services and Facilities Assessments upon Assessed Property, apportic ned in the manner set forth in Section 3.03 hereof, to fund the Fire Protection Services and Facilities Assessed Cost. Each parcel of Assessed Property will be benefitted by the provision of fire Protection Services and Facilities services, facilities and programs in an amount not less than the Fire Protection Services and Facilities Assessment imposed against such parcel, computed in the manner set forth in this Initial Assessment Resolution. (R) The Fire Protection Services and Facilities Assessment imposed pursuant to this Resolution is imposed by the City Council, not the Property Appraiser or Tax Collector. Any activity of the Property Appraiser or Tax Collector hereunder shall be construed as ministerial. ARTICLE II NOTICE AND PUBLIC HEARING SECTION 2.01. ESTIMATED FIRE PROTECTION SERVICES AND FACILITIES ASSESSED COST. (A) The estimated Fire Protection Services and Facilities Assessed Cost to be recovered through Fire Protection Services and Facilities Assessments for Fiscal Year 2016 -17 is $437,000.00. The estimated maximum Fire Protection Services and Facilities Assessed Cost to be recovered through Fire Protection Services and Facilities Assessments for subsequent Fiscal Years is $574,000.00. (B) The Fire Protection Services and Facilities Assessment rates for the various property classes established in this Initial Assessment Resolution shall be applied by the Assessment Coordinator in the preparation of the preliminary Fire Protection Services and Facilities Assessment Roll as provided in Section 2.02 of this Initial Assessment Resolution. SECTION 2.02. FIRE PROTECTION SERVICES AND FACILITIES ASSESSMENT ROLL. The Assessment Coordinator is hereby directed to prepare, or cause to be prepared, a preliminary Fire Protection Services and Facilities Assessment Roll for the Fiscal Year commencing October 1, 2016. The Fire Protection Services and Facilities Assessment Roll shall include all Assessed Property within the City. The Assessment Coordinator shall apportion the estimated Fire Protection Services and Facilities Assessed Cost to be recovered through Fire Protection Services and Facilities Assessments in the manner set forth in this Initial Assessment Resolution. A copy of this Initial Assessment Resolution and the preliminary Fire Protection Services and Facilities 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 Fire Protection Services and Facilities Assessment Roll be in printed form if the amount of the Fire Protection Services and Facilities Assessment for each parcel of property can be determined by the use of a computer terminal or internet access available to the public. SECTION 2.03. PUBLIC HEARING. There is hereby established a public hearing to be held at 6:00 p.m. on August 16, 2016, in City Council Chambers at City Hall, 55 SE 3rd Avenue, Okeechobee, Florida 34974, at which time the City Council will receive and consider any comments on the Fire Protection Services and Facilities Assessments from the public and affected property owners and consider adoption of a Final Assessment Resolution imposing Fire Protection Services and Facilities Assessments for Fiscal Year 2016 -17. SECTION 2.04. NOTICE BY PUBLICATION. The City Council hereby authorizes and directs the Assessment Coordinator to publish notice of the public hearing authorized by Section 2.03 hereof in the manner and time provided in the Uniform Assessment Collection Act. The notice shall be published no later than July 27, 2016, in substantially the form attached hereto as Appendix A with such changes as may be approved by the Assessment Coordinator; provided, however, that any such changes shall be consistent with the requirements of the Uniform Assessment Collection Act. SECTION 2.05. NOTICE BY MAIL. The City Council hereby authorizes and directs the Assessment Coordinator to provide mailed notice of the public hearing authorized by Section 2.03 hereof in the manner and time provided in the Uniform Assessment Collection Act. The notice shall be mailed no later than July 27, 2016, in substantially the form attached hereto as Appendix B with such changes as may be approved by the Assessment Coordinator; provided, however, Resolution No. 2016 -05 Page 5 of 11 that any such changes shall be consistent with the requirements of the Uniform Assessment Collection Act. AF°TICLE III ASS'E SSMENTS SECTION 3.01. FIRE PROTECTION SERVICES AND FACILITIES ASSESSMENTS TO BE IMPOSED THROUGHOUT CITY. The Fire Protection Services and Facilities Assessments are to be imposed throughout the entire area of the City. SECTION 3.02. IMPOSITION OF ASSESSMENTS. Fire Protection Services and Facilities Assessments shall be imposed against property located within the City, the annual amount of which shall be computed for each Tax Parcel in accordance with this Article III. When imposed, the Assessment for each Fiscal Year shall constitute a lien against Assessed Property, equal in rank and dignity with the liens of all state, county, district, or municipal taxes and special assessments. Except as otherwise provided by law, such lien shall be superior in dignity to all other prior liens, mortgages, titles, and claims until paid. SECTION 3.03. APPORTIONMENT METHOD. (A) The Assessment Report is hereby approved and incorporated herein by reference. The apportionment method described therein based upon demand and historic calls for service is fair and reasonable and is hereby approved and adopted as the methodology for apportioning the costs, benefits and burdens associated with the provision of fire Protection Services and Facilities services and facilities by the City. (B) A Demand Percentage is determined for each Property Use Category by calculating the percentage of calls that went to each Property Use Category during the five -year sampling period undertaken by Burton & Associates. (C) The Demand Percentage for each Property Use Category is applied to the Fire Protection Services and Facilities Assessed Cost and the resulting product is the cost allocation of that portion of the Fire Protection Services and Facilities Assessed Cost allocated to each individual Property Use Category. (D) Apportionment among Tax Parcels of that portion of the Fire Protection Services and Facilities Assessed Costs allocated to each Property Use Category shall be consistent with the following terms: (1) The Fire Protection Services and Facilities Assessment for each Residential Parcel shall be computed by dividing that portion of the Fire Protection Services and Facilities Assessed Cost attributed to Residential Parcels by the total number of Dwelling Units within the City, and then multiplying the result by the total number of Dwelling Units located on the Residential Parcel. (2) The Fire Protection Services and Facilities Assessment for each Non - Residential Parcel shall be computed by dividing that portion of the Fire Protection Services and Facilities Assessed Cost attributed to Non - Residential Parcels by the total Building square footage shown on the Tax Roll and multiplying such quotient by the total square feet of all Buildings located or constructed upon each Non - Residential Parcel. (3) The demand for the availability of fire Protection Services and Facilities services may diminish at the outer limit of Building size because a fire occurring at a Building greater than a certain size is not capable of being suppressed under expected conditions. Additionally, the fire flow capacity anticipated at the fire scene under the level of service provided by the assessable costs limits the benefit provided to a Building beyond a certain size. Therefore, it is reasonable to place a cap on the square footage of benefited Buildings associated with Non - Residential Parcels. The cap for this purpose shall be 140,000 square feet. (4) In accordance with Section 166.223, Florida Statutes, which mandates that the City treat Recreational Vehicle Park property as commercial property for non -ad valorem special assessments levied by the City such as the proposed Fire Protection Services and Facilities Assessment, it is fair and reasonable to treat each space within a Recreational Vehicle Park (if any, now or in the future) as a Building of commercial Resolution No. 2016 -05 Page 6 of 11 property and assign the mini rum square footage of 1,200 square feet that is mandated by the Department of Health under Chapter 64E- 15.002(3), Florida Administrative Code for Recreational Vehicle Park spaces, the minimum square footage of 2,400 square feet l at is mandated by the Department of Health under Chapter 64E- 15.002(2), Floridh, Administrative Code, for mobile home spaces inside Recreational Vehicle Parks, and a square footage of 500 square feet for tent spaces inside Recreational Vehicle Rirks, also as mandated by Chapter 64E- 15.002(3), Florida Administrative Code. (5) The Fire Protection Services and Facilities Assessment for Tax Parcels comprising mobile home parks shall be determined by multiplying the number of lots or spaces are offered for rent or lease for the placement of mobile homes for residential purposes by the rate of assessment for the residential use category. (6) The Fire Protection Services and Facilities Assessments for Tax Parcels classified in two or more Property Use Categories shall be the sum of the Fire Protection Services and Facilities Assessments computed for each Property Use Category. (E) The following table describes the Property Use Categories, Demand Percentages, assessment allocation per category, Assessment Units and the estimated rate schedule for the Fire Protection Services and Facilities Assessments for Fiscal Year 2016 -17: Assessment Rates for Fiscal Year 2016 -17 Property Use Category Demand Percentage (% of calls) Assessment Allocation Allocated Units Assessment Unit Assessment per Unit Residential 46.6% $243,637.00 2,054 Dwelling Unit $119.00 Non - Residential Parcels 49.2% $257,341.00 3,163,967 Square Foot $ 0.08 Vacant /Lot 4.2% $ 21,826.00 695 Per Vacant Lot $ 31.00 (F) For Fiscal Years commencing October 1, 2017 and thereafter, the maximum rates which may be used for preparation of the Assessment Roll are: Assessment Rates for Fiscal Year 2017 -18 and Beyond Property Use Category Assessment Unit Assessment per Unit Residential Dwelling Unit $144.00 Non - Residential Parcels Square foot $ 0.10 Vacant /Lot Per Vacant Lot $ 38.00 (G) The rates set forth above include costs and expenses incurred in annual administration and collection of the Fire Protection Services and Facilities Assessments. (H) The Assessment Coordinator shall have the authority, at any time, upon his or her own initiative or in response to a petition from the owner of any Tax Parcel subject to a Fire Protection Services and Facilities Assessment, to reclassify Tax Parcels or correct or revise the number of assessment units attributed to Tax Parcels, based upon presentation of competent and substantial evidence (which may include Property Appraiser data, site inspection, aerial photographs, etc.), and correct any error in applying the apportionment method approved herein to any particular Tax Parcel not otherwise requiring the provision of notice pursuant to the Uniform Assessment Collection Act. Any such revision shall be considered valid ab initio and shall in no way affect the enforcement of the Fire Protection Services and Facilities Assessment imposed hereunder. All requests from affected property owners for any such changes, modifications, or corrections shall be referred to, and processed by, the Assessment Coordinator and not the Property Appraiser or Tax Collector. (I) Any shortfall in the expected Fire Protection Services and Facilities Assessment proceeds due to any reductions, corrections, or exemptions from payment of the Fire Protection Services and Facilities Assessments authorized hereunder or required by law shall be paid for by other legally available funds of the City and shall not be paid for by increasing the Fire Protection Services and Facilities Assessment imposed against other Tax Parcels or by proceeds or funds derived from the Fire Protection Services and Facilities Assessments. Resolution No. 2016 -05 Page 7 of 11 (J) It is hereby ascertained, determined, and declared that the method of determining the Fire Protection Services and Facilities Assessments as set forth in this Initial Assessment Resolution is a fain and reasonable method of apportioning the Fire Protection Services and Facilities Assessed Cost among Assessed Property. SECTION 3.04. APPLICATION OF ASSESSMENT PROCEEDS. Proceeds derived by the City from the Fire Protection Services and Facilities Assessments shall be utilized for the provision of fire protection services and facilities. 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 protection related services, facilities, improvements and programs. SECTION 3.05. COLLECTION OF ASSESSMENTS. Fire Protection Services and Facilities Assessments for Fiscal Year 2016 -17 and each Fiscal Year thereafter shall be collected pursuant to the tax bill collection method as authorized by the Uniform Assessment Collection Act, unless otherwise determined by the City Council. SECTION 3.06. EXCLUDED PARCELS; EXEMPTIONS. (A) Certain Tax Parcels do not receive a special benefit from the provision of fire protection services and facilities or are infeasible or impractical to assess, and therefore shall not be subject to the Fire Protection Services and Facilities Assessments contemplated hereunder. Such excluded Parcels include the following as indicated by DOR Codes: (1) Rights of way. (2) Rivers /lakes. (3) Wasteland /dump. (4) DOR Codes indicative of common elements, notes parcels, headers, etc. (B) The foregoing classifications of properties are reasonably determined to be inappropriate, infeasible or impracticable to assess, benefit marginally or create a lesser or nominal demand or burden on the costs associated with providing fire protection services and facilities, and do not merit the expenditure of public funds to impose or collect the Fire Protection Services and Facilities Assessments. (C) Government Property provides facilities and uses to the community, local constituents and the public in general that serve a legitimate public purpose and provide a public benefit, and is therefore exempt from the Fire Protection Services and Facilities Assessments contemplated hereunder; provided, however, that Government Property leased for private use shall not be exempt from the Fire Protection Services and Facilities Assessments. (D) Chapter 2016 -89, Laws of Florida, provides that notwithstanding any other provision of law, a municipality may not levy special assessments for the provision of fire protection services on land classified as agricultural lands under section 193.461, Florida Statutes, unless the land contains a residential dwelling or nonresidential farm building, with the exception of an agricultural pole barn, provided the nonresidential farm building exceeds a just value of $10,000. The Assessment Coordinator shall apply the provisions of Chapter 2016 -89 in preparing the preliminary Assessment Roll for Fiscal Year 2016 -17. ARTICLE IV GENERAL PROVISIONS SECTION 4.01. AUTHORIZATIONS. The Mayor and any member of the City Council, the City Administrator, the City Attorney, the City Clerk and such other officials, employees or agents of the City as may be designated by the City Administrator are authorized and empowered, collectively or individually, to take all action and steps and to execute all instruments, documents, and contracts on behalf of the City that are necessary or desirable in connection with the imposition and collection of the Fire Protection Services and Facilities Assessments contemplated hereunder, and which are specifically authorized or are not inconsistent with the terms and provisions of this Resolution. SECTION 4.02. CONFLICTS. All resolutions or parts of resolutions in conflict herewith are hereby repealed to the extent of such conflict. Resolution No. 2016 -05 Page 8 of 11 SECTION 4.03. SEVERABILITY. If any provision of this Resolution or the application thereof to any person or circumstance is held invalid, such invalidity shall not affect other provisions or applications of this Resolution that can be given effect without the invalid provision or application, and to this end the provisions of this Resolution are declared to be severable. SECTION 4.04. EFFECTIVE DATE. This Initial Assessment Resolution shall take effect immediately upon its passage and adoption. PASSED AND ADOPTED by the City Council of the City of Okeechobee, Florida this 19th day of July, 2016. ATTEST: Lane Gamiotea, C C, City Clerk REVIEWED FOR LEGAL SUFFICIENCY: John R. Cook, City Attorney Resolution No. 2016 -05 Page 9 of 11 James E. Kirk, Mayor APPENDIX A FORM OF NOTICE TO BE PUBLISHED To be published on or before July 27, 2016. NOTICE OF HEARING TO IMPOSE AND PROVIDE FOR COLLECTION OF NON -AD VALOREM SPECIAL ASSESSMENTS TO FUND FIRE PROTECTION SERVICES AND FACILITIES CITY OF OKEECHOBEE BOUNDARY SEC 1E 'MIN 37 RNG 35 SEC 21 TWN 37 RNG 35 gY SEC 15 lWN 37 NNE 35 SEC 22 1WN 37 RNG 35 '1221 RNC- t5 3EC, 77 •WN 1. HNC 35 NOTICE IS HEREBY GIVEN that the City Council of Okeechobee, Florida (the "City ") will conduct a Public Hearing to consider adoption of a final assessment resolution related to the provision and funding of fire protection services and facilities. The final assessment resolution will provide for the imposition of special assessments, sometimes characterized as non -ad valorem assessments, against property located within City Limits and collection of the assessments by the Okeechobee County Tax Collector pursuant to the tax bill collection method for the Fiscal Year commencing October 1, 2016 and each Fiscal Year thereafter. The assessment is an annual assessment that will continue from year to year. The Hearing will be held at 6:00 PM, or as soon thereafter as may be heard, on August23, 2016, in the City Council Chambers, Room 200, at City Hall, 55 SE 3rd Avenue, Okeechobee, FL 34974. All affected property owners have a right to appear at the hearing and be heard with respect to the proposed fire assessment and to file written objections with the City Council within twenty (20) days of this notice. The assessments have been proposed to fund a portion of the costs incurred each year in providing fire protection services and facilities throughout the City. The assessment for each parcel of property will be based upon a calls for service methodology wherein costs associated with fire protection services and facilities are allocated among developed property according to historic fire incident reports and call data. The assessments will be imposed against residential property on a "per dwelling unit" basis, and against all other property on a square footage basis. A more specific description of the fire protection services and facilities and the method of computing the assessment for each parcel of property are set forth in Resolution No. 2016 -05 (the "Initial Assessment Resolution") adopted by the City Council on July 19, 2016. Copies of the Initial Assessment Resolution and the preliminary Fire Protection Services and Facilities Assessment Roll are available for inspection at the Office of the City Clerk, during normal business hours, Mon - Fri, 8 AM -4:30 PM, except holidays, located at City Hall, 55 SE 3rd Avenue, Room 100, Okeechobee, FL 34974. ANY PERSON DECIDING TO APPEAL any decision made the by City Council with respect to any matter considered at this proceeding will need to ensure that a verbatim record of the proceeding, is made which record includes the testimony and evidence upon which the appeal is to be based. Persons with disabilities needing assistance to participate in any of these proceedings should contact the City Clerk at least 48 hours in advance of the meeting at 863- 763 -3372. BE ADVISED that should you intent to show any document, picture, video, or items to the Mayor and City Council in support or opposition to any matter conducted at this meeting; a copy of the document, picture, video, or item, must be provided to the City Clerk for the City's records. BY: City Clerk Lane Gamiotea, CMC Resolution No. 2016 -05 Page 10 of 11 APPENDIX B FORM OF NOTICE TO BE MAILED OKEECHOBEE, FLORIDA July 27, 2016 [Property Owner Name] [Street Address] [City - State - Zip] Re: [Tax Parcel Number] Dear City of Okeechobee Property Owner: As required by Section 197.3632, Florida Statutes, notice is given by the City of Okeechobee (the "City ") that an annual special assessment may be levied against your property for the fiscal year commencing October 1, 2016 ( "Fiscal Year 2016 -17 "), and each fiscal year thereafter, to pay a portion of the annual costs incurred in providing fire Protection Services and Facilities services and facilities. The City Council will hold a Public Hearing at 6:00 p.m., or as soon thereafter as may be heard, on August 23, 2016, in the City Council Chambers, Room 200 at City Hall, 55 SE 3rd Avenue, Okeechobee, Florida 34974. You are invited to attend and participate in the hearing. You may also file written objections with the City Council within twenty (20) days of the date of this notice. The proposed fire protection services and facilities assessments are based upon a calls for service methodology wherein costs associated with fire protection services and facilities are allocated among developed property according to historic fire incident reports and call data. The assessments will be imposed against residential property on a "per dwelling unit" basis, and against all other property on a square footage basis. A more specific description of the fire protection services and facilities and the method of computing the assessment for each parcel of property are set forth in Resolution No. 2016 -05 (the "Initial Assessment Resolution ") adopted by the City Council on July 19, 2016. It is estimated that the City will collect approximately $437,000.00 from the fire protection services and facilities assessments for Fiscal Year 2016 -17. Information concerning the amount of the fire protection services and facilities assessment proposed for the above - referenced parcel is included below. The proposed fire protection services and facilities assessment is an annual assessment which will continue from year to year. The assessment will be collected pursuant to the tax bill collection method authorized by Section 197.3632, Florida Statutes, commencing in November, 2016, and will include fees imposed by the county property appraiser and tax collector, and will be adjusted as necessary to account for any statutory discounts which are necessitated when collecting the assessments annually on the same bill as property taxes. Florida law provides that failure to pay the assessment will cause a tax certificate to be issued against the assessed property which may result in a loss of title. Any person deciding to appeal any decision made the by City Council with respect to any matter considered at this proceeding will need to ensure that a verbatim record of the proceeding, is made which record includes the testimony and evidence upon which the appeal is to be based. Persons with disabilities needing assistance to participate in any of these proceedings should contact the City Clerk at least 48 hours in advance of the meeting at 863- 763 -3372. BE ADVISED that should you intent to show any document, picture, video, or items to the Mayor and City Council in support or opposition to any matter conducted at this meeting; a copy of the document, picture, video, or item, must be provided to the City Clerk for the City's records. Copies of the Initial Assessment Resolution and the preliminary assessment roll are available for inspection at the at the Office of the City Clerk, during normal business hours, Mon -Fri, 8 AM -4:30 PM, except holidays, located at City Hall, 55 SE 3rd Avenue, Room 100, Okeechobee, FL 34974. * * * * *DO NOT SEND PAYMENT - THIS IS NOT A BILL * * * ** Parcel ID Number: [ ] Parcel Address: [ ] Assessment Unit Type: [ ] Number of Assessment Units Assigned to Parcel: [ ] Rate of Assessment: [$ per ] The FY 2016 -17 annual Fire Protection Services and Facilities assessment for the above parcel is: [$ ] The maximum annual Fire Protection Services and Facilities assessment that may be imposed in future fiscal years without further notice is [$ ] Resolution No. 2016 -05 Page 11 of 11 Bobbie Jenkins From: Bobbie Jenkins Sent: Friday, July 22, 2016 4:21 PM To: Marcos Montes De Oca; India Riedel; John Cook; John Cook Cc: Robin Brock; Lane Gamiotea Subject: Resolution 2016 -05 (Fire Assessment) Attachments: 2016 -05 Fire Assessment.pdf Good Afternoon, Attached is adopted Resolution No. 2016 -05. Please print for your records. Also, please forward the original executed contract to our office when received. Thanks and have a great weekend! Bobbie J. Jenkins Deputy Clerk City of Okeechobee 55 SE 3`d Avenue Okeechobee, FL 34974 Phone: (863) 763 -3372 ext. 215 Fax: (863) 763 -1686 NOTICE: Florida has a very broad public records law. As a result, any written communication created or received by the City of Okeechobee officials and employees will be available to the public and media, upon request, unless otherwise exempt. Under Florida law, e -mail addresses are public records. If you do not want your e -mail address released in response to a public records request, do not send electronic mail to this office. Instead, contact our office by phone or in writing. 1 Bobbie Jenkins From: Sent: To: Subject: You're welcome © Bobbie J. Jenkins Deputy Cleric City of Okeechobee 55 SE 3rd Avenue Okeechobee, FL 34974 Phone: (863) 763 -3372 ext. 215 Fax: (863) 763 -1686 Bobbie Jenkins Tuesday, June 21, 2016 4:45 PM India Riedel RE: Executed Fire Assessment Contract NOTICE: Florida has a very broad public records law. As a result, any written communication created or received by the City of Okeechobee officials and employees will be available to the public and media, upon request, unless otherwise exempt. Under Florida law, e -mail addresses are public records. If you do not want your e -mail address released in response to a public records request, do not send electronic mail to this office. Instead, contact our office by phone or in writing. From: India Riedel Sent: Tuesday, June 21, 2016 3:36 PM To: Bobbie Jenkins Subject: RE: Executed Fire Assessment Contract Thank you. From: Bobbie Jenkins Sent: Tuesday, June 21, 2016 1:43 PM To: Marcos Montes De Oca; John Cook; India Riedel; Herb Smith Cc: Robin Brock; Sue Christopher; Lane Gamiotea Subject: Executed Fire Assessment Contract Good Afternoon! Attached is the executed contract with Burton & Associates, Inc. This copy is for your records. If there is anyone who should need to receive a copy of this, please forward accordingly. Bobbie J. Jenkins Deputy Clerk City of Okeechobee 55 SE 3`d Avenue 1 Lane Gamiotea From: Sent: To: Cc: Subject: India Riedel Thursday, June 09, 2016 2:21 PM Lane Gamiotea Robin Brock; Marcos Montes De Oca; India Riedel Burton & Associates - contract Lane, I have forwarded the 'piggyback' agreement for signature to Mike Burton at Burton & Associates, Inc. for signature. The request was made to provide 2 originals back to us. Upon receipt of same, we will forward for the Clerks records. Thanks India Riedel Finance Director City of Okeechobee 55 SE 3rd Avenue Okeechobee, FL 34974 (863) 763 -3372 ext: 223 fax: (863) 763 -1686 E -Mail: iriedel@cityofokeechobee.com "NOTICE: Florida has a very broad public records law. As a result, any written communication created or received by the City of Okeechobee officials and employees will be available to the public and media, upon request, unless otherwise exempt. Under Florida law, e -mail addresses are public records. If you do not want your e -mail address released in response to a public records request, do not send electronic mail to this office. Instead, contact our office by phone or in writing." 1