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Fire Assessment Memorandum - March, 2008 Monroe County, Florida Fire Assessment Memorandum MARCH 2008 Presented by: Government Services Group, Inc. 1500 Mahan Drive, Suite 250 Tallahassee, Florida 32308 (850) 681-3717 (850) 224-7206 Fax 3/5/{) 8 Table Df CDntents ASSESSMENT MEMORANDUM ..........................................................................................................................1 SERVICE DESCRIPTION AND ASSESSABLE COST CALCULATIONS .................................................................. 3 DETERMINATION OF FIRE SERVICES DEMAND ..............................................................................................10 COMPUTATION OF FIRE RESCUE ASSESSMENTS ..........................................................................................12 IMPLEMENTATION - PHASE II .........................................................................................................................20 Government Services Group, Inc. I j ~---~ list of Tables Table 1- Fire Rescue Department Buildings/Facility Inventory ....................................................................... 3 Table 2 - Monroe County Fire Rescue Organizational Structure...................................................................... 4 Table 3 - Fire Rescue Department Apparatus Staffing Requirements ............................................................ 5 Table 4 - Fire Rescue Department Apparatus Fire Flow................................................................................... 5 Table 5 - Fire Rescue Department Minimum Response Protocol.................................................................... 6 Table 6 - F,ire Rescue Assessable Cost Calculations {FY 2007-08)................................................................. 8 Table 7- Fire Calls by Category (Caiendar Year 2006) .....................................................................................11 Table 8 -Cost Apportionment (FY 2007 -08) ...................................................................................................... 13 Table 9 -Parcel Apportionment within Property Use Categories ...................................................................... 13 Table 10 -Parcel Apportionment Residential Property Use Category .............................................................. 14 Tabie ii-Parcel Apportionment Non-Residential Property Use Category ...................................................... 15 Table 12 - Preliminary Fire Rescue Assessment Rate (FY 2008-09) (100% Funding Generates $5,954,209 Gross Revenues)..................................... 15 Table 13 -Preliminary Fire Rescue Assessment Rates (I=V 2008-09) (75% Funding Generates $4,465,657 Gross Revenues) .......................................15 Table 14 -Preliminary Fire Rescue Assessment Rates (FY 2008-09) (50% Funding Generates $2,977,105 Gross Revenues) ....................................... 16 Table 15 - Preliminary Fire Rescue Assessment Rates (fY 2008-09) (25% Funding Generates $1,488,552 Gross Revenues) ....................................... 16 Table 16- Estimated Impact of Exemptions (FY 2008-09) (100% Funding)................................................... 17 Table 17 -Estimated Impact of Exemptions (FY 2008-09) (75, 50 & 25% Funding) ..................................... 18 Table 18 - Critical Events Schedule...................................................................................................................21 Government Services Group, Inc. I ii Appendix A- Situation Found Codes & Descriptions Appendix B- Fixed Property Use Codes & Descriptions Appendix C-DOR Codes Appendices Government Services Group, Ine. I iii Assessment Memorandum INTRODUCTION Government Services Group, Inc. (GSG) specializes in government finance and taxation issues by working with cities, counties, special districts and state agencies to develop unique funding and service delivery solutions for critical infrastructure and service needs. GSG has developed extensive experience in structuring and implementing alternative revenue sources in Florida. Monroe County (County) has entered into a professional services agreement with GSG to provide specialized services in the development and implementation of a non-ad valorem assessment program to fund fire services within the unincorporated areas of the County (Fire Assessment Project). The objective of the Fire Assessment Project was to develop and implement an annual assessment program to fund the County's provision of fire services (Fire Assessment). The annual assessment will be collected by using the property tax bill beginning in November 2008. This document is the Fire Assessment Memorandum (Assessment Memorandum), which is one of the project deliverables specified in the scope of services. The work '9ffort, documented by this Assessment Memorandum, focused on the calculation of assessment rates and classifications required to fUlly fund the identified assessable costs to provide fire services within the County for Fiscal Year 2008-09. However, the County has the choice of funding all or only a portion of the assessable costs based on policy direction. In addition, the work effort recorded in this Assessment Memorandum required the identification of the full costs of assessable fire services (minus all revenues) and the allocation of those costs to properties that specially benefit from the provision of such fire services. Currently, fire services provided within the County are funded by a General Funj, primarily Fire and Ambulance District I. OBJECTIVES The County retained GSG to develop an annual recurring special assessment program so that it is capable of funding all of the assessable costs associated with providing fire services. The annual assessment will be collected commencing Fiscal Year 2008-09 by using the property tax bill collection process provided in section 197.3632, Florida Statutes (Uniform Method). Because the fire assessment will be collected using the Uniform Method, the data available on the ad valorem tax roll will be used to develop the Fiscal Year 2008-09 assessment program, as well as the subsequent years' programs. Accordingly, the challenge for the County is to develop a non-ad valorem assessment program, which uses property information that is or will be on the ad valorem tax roll. To this end, GSG has been charged to fully cost the services to be provided by the County, develop a fair and reasonable apportionment methodology for such assessable costs, and determine assessment rates and parcel classifications that are accurate, fair and reasonable. The fire non-ad valorem assessments must meet the Florida case law requirements for a valid special assessment. These requirements are: 1. The service provided must confer a special benefit to the property being assessed; and Government Services Group, Ino. I 1 --...------- 2. The costs assessed must be fairly and reasonably apportioned among the properties that receive the special benefit. The work effort of this project required the evaluation of data obtained from the County, and from the State Fire Marshal's database to develop a fire assessment program that focuses upon the proposed Fiscal Year 2007-08 assessable cost calculations. The objectives of this initial effort were to: · Determine the full costs of providing fire services within the unincorporated area of the County. · Review such final cost determination with the County to determine which elements provide the requisite special benefit to the assessed properties. . Determine the relative benefit anticipated to be derived by categories of property use within the County from the delivery of fire services. · Recommend the fair and reasonable apportionment of assessable costs among benefited parcels within each category of property use. · Calculate assessment rates and parcel classifications for Fiscal Year 2008-09 based on the proposE,d Fiscal Year 2007-08 assessable cost calculations. · Ensure that the recommended assessment rates and parcel classifications conform to the statutory requirements of the Uniform Method. APPORTIONMENT METHODOLOGY The calculation of assessment rates for fire services depends on three separate, but interconnected, pieces of data. The first data element is the identification of the full cost of providing fire services through the development and determination of the assessable costs of providing such services. The second data element is the analysis of service delivery data, segregated to property use categories (i.e., fire call data). The third and final data component is a comprehensive analysis of all property use categories within the County to determine which parcels receive a special benefit from the provision of fire services and to identify a fair and reasonable method of apportioning the assessable costs among all benefited parcels within each property use category. The recommended fire services apportionment methodology allocates assessable costs on the basis of the anticipated demand for fire services by categories of real property use as identified on the real property assessment roll prepared for the levy of ad valorem taxes. The assessable fire costs are allocated among real property use categories based upon the historical demand for these services. This demand is ielentified by examining the fire incident data as reported by the County to the State Fire Marshal's offiice. Government Services Group, Inc. I 2 Service Description and Assessable Cost Calculations SERVICE DELIVERY DESCRIPTION Monroe County's Fire Rescue Department facilities inventory is comprised of eight fire rescue stations. Table 1 identifies the Fire Rescue Department's buildings/facilities inventory, as well as the corresponding physical location address for the facility. Table 1 Fire Rescue Deparbnent Buildings/Facility Inventory StatIon Address Station 8 Station 9 Station 10 Station 11 Station 13 Station 17 Station 18 Station 22 Source: Monroe County Stock Island Station, MM6" 2"' Avenue & Maioney Avenue Big Coppilt Station, MM 10.3, Big Coppilt Key Surgarioaf Key Station, MM 17, Sugarioaf Key Cudjoe Station, MM 21, Cudjoe Key Big Pine Key Station, MM 30.5, Big Pine Key Conch Key Station, MM 63, Conch Key Layton Station, MM 68, US1, Layton Tavernier Station, MM 92, Tavernier The Fire Rescue Department provides standard fire suppression, advanced life support (ALS) with transport, emergency medical rescue services, hazmat, state disaster response, emergency management and disaster preparedness, fire prevention, and safety education. The County has an ISO rating of 4/9 to 5/9. The County has formal and informal mutual aid agreements with the Naval Air Station Key West, Marathon, Islamorada, Key Largo and Ocean Reef and Key West for fire and rescue services. There is no monetary compensation for these agreements. The County maintains paid and volunteer fire and EMS personnel. Volunteer fire and EMS personnel are reimbursed for expenses incurred in accordance the reimbursement guidelines established in Resolution No. 313-2005. Tables 2 through 5 outline the Fire Rescue Department's current service operations and service components. Table 2 outlines the Fire Rescue Department's organizational structure. Table 3 describes the normal staffing for each apparatus. This information is used in the development of the Administrative Factor, as further discussed in the "Development of Factors" section of this Assessment Memorandum. Table 4 lists the location and the fire flow/pumping capacity of the Fire Rescue Department's apparatus. This information is used to determine the square footage cap for non-residential properties. Table 5 details the Fire Rescue Department's response protocol. Government Services Group, Ine. I 3 " " II!! ~1i I!! " -.1:1 "'UJ .;"i " .. 8& "I~ .I.." ~Io <1.1 ::l I;) '" <1.1 ~ <1.1 .!:l 00 ~g ~j o ., U~ <1.1 o is o ~ ~ i ~ ~ ""~ ~-< ,~ r j . i ~ w ;; I i'l 1! i . I i :"1 ~ ~I!I .~,.. ~I" ....< i~ i I..,,:, j! a I Jw I .s: I ~ ,. 11) ..Jj !. ! . .. ~ ~'$ I:: wi " <l .5 .. ~ e " ~ ~ en ~ ~ E c ~ " II f ! I . . 1';1 1i'1 !~ . , ".".._~ all -I olI,l i~ . l' i '" .~ .. $ --, I I I.. I I ~ I : il: I. I I!~ t !~~ I '~'.li I I.. I I~ I I I , r--' .]--"" ~ j i!J! !j 100_ ~o I ", ,', :i'oO i ~ "" I \. -' .... - 1 J :F'iI .E I ~I~ .!" Ii . '" ~ ~ j --, --, '--', --, 1--1 I I r J I : I I 1:_ f ' I I' 'I : I I 'i-I ih; ! I: ilj! Ii I ill! :lJ: IL: :~_I :~ : :tii: I'j~";;, I ::!"'..],' I~,]: ::.> I I~ I 00 I I t,: I I I"" I I I....,' I I r'-' I I.... r I , I ~ _I I t I I I.. _, .... _ '- - I". _ i ! = ~ ::; ~ , ::l . ! ::: . . ,J! . l! I. i . .J! .J! II Ii .J! II II ~ f II .ll '" ~ I~ I '" ~ i '---' ~ . ! II '" Table 3 FIre Reacue Department Appar-. StIII'IIng Requirements Appal'lltus Normal Staffing Engine Rescue Pumper/tanker Ladder Rehab unil/amb Aerial platform Brush truck Hose reel truck Utility Trailer Source: Monroe County 2 2 1 2 1 2 1 1 1 Table 4 FIre Reecue Department Appar-. Fire Flow Apparatus Pump Capacity Tank Capacity STA-8 Stock. 'sland Rescue N/A N/A Pumper 1250 1000 STA.9 BlgCoppltt Rehab uniVslmb N/A N/A Pumper/Ladljer 1500 450 Tanker 1250 2000 Rescue N/A N/A Ladder N/A N/A Rescue N/A N/A STA-10 Sugarloaf Air Trailer N/A N/A Rescue pumper 250 200 Squad N/A N/A Pumper N/A N/A Utiiity Truck N/A N/A Tanker pumper 1000 3000 ST A-11 CudJo" Key Rescue N/A N/A Pumper 1250 1000 STA-13 Big Pine Key Trailer N/A N/A Pumper 1250 1000 Brush truck 150 350 Rescue N/A N/A Tanker pumper 1250 3000 Government Services Group, Ino. I 5 Apparatus Pump Capacity Tank Capacity TrainIng DivIsion Trailer N/A N/A Pumper 1250 1000 Pumper 1250 1000 Trailer N/A N/A Tanker/ pumper 1250 2000 Pumper 1500 750 Tanker pumper 1000 3000 5T A-17 Conch Key Pumper 1250 1000 Rescue N/A N/A STA-18 Layton Utility Truck N/A N/A Pumper 1500 750 Tanker/ pumper 1000 3000 5T A-22 TavernIer Hose reel truck 0 0 Rescue/ pumper 1500 500 Aerial platform 1500 150 Pumper 1500 1500 Rehab uniVamb N/A N/A Rescue N/A N/A Rescue N/A N/A Source: Monroe County The current pumping capacity is defined as the combined amount of water that all apparatus in the Fire Rescue Department can pump to a first aiarm, non-residential fire. As outlined by Table 4, the pumping capacity of Monroe County Fire Rescue Department's apparatus, based on National Fire Protection Association fire fighting standards for fire-flow, has sufficient capacity to provide unlimited service coverage in the event of a structure fire.1 Table 5 FIre Rescue Deparlment Minimum Reeponse ProtoCOl Call Type Response BLS Medicai Call 2 persons in rescue ALS Medical Call 2 or 3 persons in rescue 2 or 3 persons in rescue;! person in pumper; vol. respond with fire apparatus 2 or 3 persons in pumper; rescue; vol. available apparatus 2 or 3 persons in pumper; 1 person in tanker; rescue; vol. available apparatus 2 or 3 persons in 2 pumpers; 1 person in tanker; rescue; vol. in available apparatus 2 or 3 persons in fire apparatus; vol. in available apparatus Vehicle Accident Vehicle Fire Brush Fire Structure Fire Fire Automatic or Mutual Aid Source: Monroe County 1 Source: National Fire Protection Association, "NFPA 220 Standards on Types of Bulldfng Construction: Ffre-Flow Guide." Government Services Group, Inc. I 6 DEVELOPMENT OF FACTORS FIRE RESCUE V. EMERGENCY MEDICAL SERVICES In June 2000, litigation over the City of North Lauderdale fire rescue assessment program resulted in a decision by the Fourth District Court of Appeals in the case of SMM Prooerties. Inc. v. Citv of North LauderdaIE~, (the "North Lauderdale" case). The Fourth District Court of Appeals concluded that Emergency Medical Services (EMS) did not provide a special benefit to property. The Court, however, reaffirmed that fire suppression, fire prevention, fire/building inspections and first response medical services do provide a special benefit to property. In August 2002, the Florida Supreme Court upheld the decision of the Fourth District Court of Appeals. To address these concerns, GSG has developed a methodology that removes the costs associated with emergency medical services. The apportionment methodology only utilizes fire incident report data related to non-EMS calls. The adopted Fiscal Year 2007-08 departmental costs were allocated between fire rescue and emergency medical services because of the Florida Supreme Court's opinion in Citv of North Lauderdale v. SMM Prooerties that emergency medical services (above the level of first response) does not provide a special benefit to property. Accordingly, the fire rescue costs were split from emergency medical service costs based on the fOllowing general guidelines. DIRECT ALLOCATIONS To the extent that certain line items could be allocated directly between fire and EMS, direct allocations were made. For example, all costs associated with "Bunker Gear" were allocated entirely to fire. All costs associated with "Medical Supplies" were allocated entirely to EMS. ADMINISTRATIVE FACTOR Certain line items were allocated between fire and EMS based on an Administrative Factor. This Administrative Factor is derived by creating a ratio between non-EMS or fire personnel and total combat personnel across all shifts within a 24-hour period. On average, under normal staffing, the County has 13 non-EMS personnel and 7 EMS personnel, for a total of 20 combat personnel. This staffing yields a 65% non-EMS Administrative Factor. This percentage was applied to all applicable line items to allocate the costs that couid not be directly allocated as fire costs or EMS costs, and that could not be operationally allocated. For example, the personnel expenditures for salaries and benefits were allocated based on the Administrative Factor. Simiiarly, the Administrative Factor was applied to the line item expenditures for "Indirect Costs," and "Fire and IRescue Coordinator Operational Expenses," to determine the fire service costs of these line items. Government Services Group, Inc. I 7 ASSESSABLE COST CALCULATIONS The fire rescue assessable cost calculations for Fiscal Year 2007-08 is based on the actual adopted budget. Hie fire rescue assessable costs calculations for Fiscal Years 2007-08 are based on the following assumptions for the purpose of this Fire Rescue Assessment Memorandum. . Revenues are shown as a reduction of the total projected expenditures, thereby reducing the total assessable costs. Revenues are comprised of revenues directly received from or for the delivery of fire rescue services, such as fire prevention/fire marshal fees. All revenues were allocated directly to fire. . The line item "Statutory Discount" under "Miscellaneous Assessment Expenditures" reflects a 95% collection of the Fire Rescue Assessment to cover the 4% statutory discount allowed by the Uniform Method and 1% reserve for under collection. Accordingly, the statutory discount is budgeted at 5% of the total assessable costs. . The line item "Assessment Study Reimbursement" under "Miscellaneous Assessment Expenditures" is the reimbursement to the County for the costs of conducting the assessment study. These costs are reimbursable through the assessment program. . Pursuant to section 197.3632, Florida Statutes, the tax collector and property appraiser may each enter into an agreement with the local government for reimbursement of necessary administrative costs incurred from the collection of the non-ad valorem assessment. Accordingly, if any such fee(s) is charged, the fee may be recouped as an add-on to the total assessable costs for the year. The Iline item "Collection Costs @ 2% (Tax Collector)" under "Miscellaneous Assessment Expenditures" reflects reimbursement for the collection costs associated with the non-ad valorem assessment incurred by the Tax Collector. Pursuant to section 197.3632, Florida Statutes, a municipal or county government shall only compensate the tax collector for the actual costs of collecting the non-ad valorem assessment. The applied collection charge is estimated to be adequate to cover the Tax Collector's actual collection costs. Table 6 provides a calculation of the assessable costs for Fiscal Year 2007-08 based on an application of the above factors as provided by the County. The calculation yields an assessable cost of $5,954,209 for Fiscal Year 2007-08. Table 8 FIre Rescue Ass_ble Cost Calculations IFY 2007-08) FY 07-08 Adopted Budget FY 07-08 _able Budget Personnel Services Regular Salaries And Wages $3,697,558 Other Salaries And Wages $0 Overtime $474,500 Fica Taxes $269,096 Retirement Contributions $685,696 Life And Health Insurance $620,940 Workers Compensation $184,974 Total Personnel Services $5,932,784 Operating Expenses Professional Services $3,000 Medical Services $58,820 Contractual Services $459,588 $2,403,413 $0 $308,425 $174,912 $445,702 $403,611 $120,233 $3,858,297 $3,000 $38,233 $459,588 Government Services Group, Inc. I 8 $0 $0 $40,000 $40,000 $40,000 $40,000 $7,860,378 $5,$41,265 $100,000 $100,000 $100,000 $100,000 $7,860,378 $5,541,265 $100,000 $100,000 $7,760,378 $5,441,265 $119,085 $297,711 $78,660 $17,488 $512,944 $5,954,209 Travel & Per Diem Phone And postage Utility Services Rental And Leases Risk Management Charges Repair And Maintenance Repair And Maintenance - Building Vehicle Maintenance FY 07-08 Adoptod Budget $14,000 $27,738 $11.400 $11,968 $113,038 $52,594 $7,500 $161,185 $700 $800 $2,115 $5,200 $230,017 $2,273 $21,989 $17,235 $52,000 $88,996 $545.458 $1,887,614 Printing & Billing Misc. Expensl:ls Advertising Office Supplies Operating Su pplies Gasoline Diesel Fuel I nternal Fuel Books, Education, Instructional Services Fire Prevention Indirect Costs Total Operating Expenses capital Outlll)' Capital Outlay Building Capital Outlay Equipment Capital Outlay Vehicles Total Caplta~ Outlay Total Expenditures Revenues Fire Marshall Life Safety Total Revenues Total Expenditures Total Revenues Total Net Expenditures FY 07.08 _oblo Budget $14,000 $27,738 $11.400 $11,968 $113,038 $52,594 $7,500 $161,185 $700 $800 $2,115 $5,200 $230,017 $2,273 $21,989 $17,235 $52,000 $57,847 $354,548 $1,644,968 Additional Costs Collection Costs @ 2% (Tax Collector) Statutory Discount@5%(4%Early Payment/ 1% Non-Collection) Study Reimbursement Notice Costs (Approx. 13.770) Total Additional Costs Total Assessable Costs Government Services Group, Inc. I 9 Determination of Fire Services Demand INCIDENT DATA GSG obtained information from the County in an electronic format, identifying the number and type of fire rescue incident responses by County fire rescue vehicles for calendar year 2006. The Countf uses the Florida Fire Incident Reporting System (FFIRS) to record its fire rescue incidents. The FFIRS is a tool for fire rescue departments to report and maintain computerized records of fire rescue incidents and other department activities in a uniform manner. Under this system, a series of basic phrases with code numbers are used to describe fire rescue incidents. .A data field in the FFIRS, "type of situation found," identifies the incident as an EMS or non- EMS type of call for each incident. Appendix A provides a codes list for the "type of situation found" as recorded on the fire rescue incident reports used to identify EMS and non-EMS calls. Another data field in the FFIRS, "fixed property use," identifies the type of property that fire rescue departments respond to for each fire rescue incident. The fixed property uses correlate to property uses determined by the Monroe County Property Appraiser on the ad valorem tax roll. Appendix B provides a codes list for the "fixed property use" as recorded on the fire rescue incident reports. GSG analyzed calendar year 2006 fire rescue incident data from the FFIRS files to evaluate trends and determine if aberrations were present. County fire rescue incident data for the stated time period represents 3,514 fire rescue incidents. Of the 3,514 fire rescue incidents, there were 2,469 incidents classified as EMS type incidents based on the type of situation found indicated on the incident report. The 2,469 EMS type incidents were not included in the analysis. There are certain fire rescue incidents that could not be assigned to a specific property or parcel. These calls represent non-specific type incidents, which are incidents that either could not be correlated to a specific parcel or calls that involved auto accidents and other types of incidents along roads and highways. Of the 1,045 remaining fire type incidents, 448 were calls to specific property uses. The remaining 597 incidents were considered non-specific type incidents. Because of the inability to correlate these non- specific type incidents to specific property categories, the call analysis does not include these 597 incidents. The suppression of fires on vacant land and agricultural property primarily benefits adjacent property by containing the spread of fire rather than preserving the integrity of the vacant parcel. Thus, incidents to vacant and agricultural property were not included in the final analysis of the fire call database. The 39 calls to these two property use categories were removed. Using the fixed property use codes, the remaining 409 fire type incidents corresponding to specific properties were initially assigned to the following property use categories: residential, commercial, industrial/warehouse, and institutional. Incidents to government properties, religious buildings, institutional parcels, and educational properties were aggregated into an "institutional" category and incidents Ito RV parks were aggregated into the "commercial" category. Government Services Group, Inc. I 10 Table 7 outlines the property use category assignment of fire type incidents based on the analysis conducted. Table 7 FIre Calls by Category (Calendar Year 2006) Total Fire Calls By Property Category Residential 297 Commercial 72 Industrial/Warehouse 18 Institutional 22 ~ml ~9 Source: Monroe County Fire Rescue Department, (2006). Fixed Property Use % of Call. 72.62% 17.60% 4.40% 5.38% 100.00% PROPERTY DATA GSG obtained information from the ad valorem tax roll from the Monroe County Property Appraiser's office to develop the assessment roll. Each property use within the assessable area on the ad vaiorem tax roll was assigned to one or more of the property use categories based on their assignment of use by the Monroe County Property Appraiser as residential or non-residential, the Department of Revenue (DOR) codes assigned to building uses and/or verification of use obtained through field research. Attached as Appendix C is a list of the DOR codes, description and assessment category assignment. For parcels assigned to the Residential Property Use Category, GSG utilized the total number of dwelling units for each category as determined from the building files on the ad valorem tax roll or through the use of field research. For parcels within the Non-Residential Property Use Category (commercial, industrial/warehouse, and institutional), GSG utilized the amount of square footage of the non-residential structures as determined from the building files on the ad valorem tax roll or through the use of field research. Government services Group, Ine. I 11 Computation of Fire Rescue Assessments ASSESSMENT CLASSIFICATIONS This section of the memorandum includes the recommended parcel classifications and preliminary assessment rates as calculated within this Assessment Memorandum. The County fire rescue assessment cost calcuiations provided herein are primarily based on information supplied by the County. The assessable cost projections developed by GSG are designed to forecast preliminary assessment rates within each property use category for Fiscal Year 2008-09. SPECIAL BENEFIT ASSUMPTIONS The following assumptions support a finding that the fire rescue services, facilities, and programs provided by the County provide a special benefit to the assessed parcels. . Fire rescue services, facilities, and programs possess a logical relationship to the use and enjoyment of property by: (i) protecting the value and integrity of improvements, structures and land through the availability and provision of comprehensive fire rescue services; (Ii) protecting the life and safety of intended occupants in the use and enjoyment of property; (iii) lowering the cost of fire insurance by the presence of a professional and comprehensive fire rescue program; and (iv) containing fire incidents occurring on land with the potential to spread and endanger other property and property featu res. . The availability and provision of comprehensive fire rescue services enhance and strengthen the relationship of such services to the use and enjoyment of the parcels of property, the market perception of the area and, ultimately, the property values within the assessable area. APPORTIONMENT METHODOLOGY The following section describes the recommended assessment apportionment methodology for fire rescue services based on: (i) the fire rescue assessable cost calculations; (ii) the ad valorem tax roll maintained by the property appraiser and the availability of the data residing on the database; and (iii) the fire rescue incident data. COST APPORTIONMENT The Fiscal Year 2007-08 assessable costs calcuiation was apportioned among property use categories based upon the historical demand for fire rescue services reflected by the fire incident data for calendar year 200Ei. This apportionment is illustrated in Table 8. Government Services Group, Inc. I 12 Table 8 Cost Apportionment IFY 2007-08) Number of Category Incidents Residential 297 Commercial 72 Industrial/Warehouse 18 Institutional 22 Total Percentage of Calls 72.62% 17.60% 4.40% 5.38% 100% Percentage of FY 2007-08 -\ss1tlsable Costs $4,323,717 $1,048,174 $262,043 $320,275 $5,954,209 PARCEL APPORTIONMENT The share of the assessable costs apportioned to each property use category was further apportioned among the individual buildings of property within each property use category in the manner described in Table g, Table 9 Parcel Apportionment _In Property Uee Categories Category Parcel Apportionment Residential Dwelling Unit Non-Residential -Commercia I .Industrial/Warehouse -Institutional Square Footage Applying the foregoing parcel apportionment methodology, fire rescue assessment rates were computed for each property use category. The specific methodology, underlying special benefit and fair apportionment assumptions are included below and generally described. RESIDENTIAL PARCEL APPORTIONMENT ASSUMPTIONS The following assumptions support findings that the parcel apportionment applied in the Residential Property Lise Category is fair and reasonable. The Residential Property Use Category includes such properties as single-family dwelling units and multi-family dwelling units. . Under this apportionment methodology, the size or the value of the residential parcel does not determine the scope of the required fire rescue services. The potential demand for fire rescue services is driven by the existence of a dwelling unit and the anticipated average occupant population. . Apportioning the assessed costs for fire rescue services attributable to the residential property use category 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 fire call data. RESIDENTIAL PARCEL APPORTIONMENT CALCULATION Based upon the historical demand for fire rescue services, the percentages of assessable costs attributable to residential properties were calculated. The amount of the assessable costs allocable to residential property was divided by the number of dwelling units in the Residential Property Use Category to compute the fire assessment to be imposed against each dwelling unit. For each residential parcel, Government services Group, Inc. I 13 the actual number of dwelling units located on the parcel will be multiplied by the residential dwelling unit rate to compute the residential fire rescue assessment amount for the parcel. Table 10 illustrates the assignment of dwelling units under this apportionment methodology to the Residential PropertY Use Category. Table 10 Parcel Apportionment Residential Properly Use Categol')" Residential Property Use Category Number of Dwelling Units Residential 13,915 Source: Monrol:l Co. Property Appraiser, (2007). NON-RESIDENTIAL PARCEL APPORTIONMENT ASSUMPTIONS The Non-Residential PropertY Use Category includes commercial, industrial/warehouse, and institutionai propertY uses. The capacity to handle fires and other emergencies in the Non-Residential PropertY Use Category is governed by the followi ng: The current pumping capacity is defined as the combined amount of water that all apparatus in the Fire Rescue Department can pump to a first alarm non-residential fire. /ls outlined in Table 4 above, the pumping capacity of the Monroe County Fire Rescue Department's apparatus would be sufficient fire- flow capacity to provide service coverage in the event of a fire involving structures for unlimited square feet.> Therefore, it is reasonable and appropriate to determine that sufficient fire-flow capacity exists to provide unlimited service coverage. The following assumption supports findings that the parcel apportionment applied in the Non-Residential PropertY Use Category is fair and reasonable. . The separation of the non-residentiai buiidings by actuai square footage is fair and reasonable for the purpose of parcel apportionment because the demand for fire rescue services is determined and measu red by the actual square footage of structures and improvements within benefited parcels. . In accordance with section 125.0168, Florida Statutes, which mandates that the County treat recreational vehicie park propertY as commercial property for non-ad valorem special assessments levied by the County, like the fire rescue assessment, it is fair and reasonable to treat each space within recreational vehicle park propertY as a building of commercial property and assign the square footage of 191 square feet, the average size of a recreational vehicle, according to the Florida /lssociation of RV Parks and Campgrounds. NON-RESIDENTIAL PARCEL APPORTIONMENT CALCULATION Based upon the historical demand for fire rescue services, property in the Non-Residential PropertY Use Classification will be responsible for funding a percentage of assessable costs. The amount of the assessable costs allocable to each non-residential parcel will be based upon the aggregate of all non- residential building square footage situated on the parcel. The non-residential assessment rate was determined by multiplying the percent of total fire calls attributab'le to non-residential propertY by the total assessable costs. This calculated amount of assessable costs was then divided by the number of non-residential square feet to obtain an assessment per square foot. Table 11 illustrates the assignment of square footage for parcels under this apportionment methodology in the Non-Residential PropertY Use Category. 2 Source: National Fire Protection Association, ~NFPA 220 Standards on Types of Building Construction: Fire-Flow Guide." Government services Group, Ine. I 14 Table 11 P8rcet Apportionment Non-Residential Property lI8e e.qgory Non-Residential Property Use Categories Number of Square Feet Total Commercial Total Industrial/Warehouse Total Institutional Source: Monroe Co. Property Appraiser, (2007). 2,140,980 886,314 446,690 COMPUTATION OF FIRE RESCUE ASSESSMENT RATES Applying the parcel apportionment methodology, fire rescue assessment rates were computed for each specified property use category. Based on the assessable costs of providing fire rescue services, the number of fire calls apportioned to specific property categories and the number of billing units within the specified property categories, Table 12 illustrates the preliminary assessment rates after application of the assessment methodology based on 100 percent funding of the total assessable costs for Fiscal Year 2007-08. Table 12 Preliminary Fire Rescue As....ment Rates (FY 2008-09) (100% Funding Generates $5,954,209 Gr_ Revenues) Residential Property Use Categories Rate Per Dwelling Unit Residential $311.00 Non-Residential Property Use Categories Rate Per Square Foot Commercial $0.49 IndustrialjWarehouse $0.30 Institutional $0.72 *Estimated Gross Revenue: $5,954,209; Estimated Exempt Buy-down: $422,121; Estimated Net Revenue: $5,532,088. Table 13 illustrates the preliminary assessment rates after application of the assessment methodology based on 75 percent funding of the total assessable costs for Fiscal Year 2007-08. Table 13 Preliminary Fire Rescue Asaesament Rates (FY 2008-09) (75% Funding Generates $4,485,957 Gr_ Revenues) Residential Property Use Categories Rate Per Dwelling Unit Residential $234.00 Non-Residential Property Use Categories Rate Per Square Foot Commercial $0.37 Industrial/Warehouse $0.23 Institutional $0.54 *Estimated Gross Revenue: $4,465,657; Estimated Exempt Buy-down: $317,572; Estimated Net Revenue: $4,148,085. Government Services Group, Inc. I 15 Table 14 illustrates the preliminary assessment rates after application of the assessment methodology based on 50 percent funding of the total assessable costs for Fiscal Year 2007-08. Tabl. 14 Pre/IminaI")' FIre Rescu. .......m.nt R-. (FY 20CJ8.Oll) (80% Funding G.ner-. $2,977,105 Groes Rev.nu..) ResIdential Property Use CategorIes Rate Per Dwelling Unit Residential $156.00 Non-Residential Property Use CategorIes Rate Per Square Foot Commercial $0.25 Industrial/Warehouse $0.15 Institutional $0.36 *Estimated Gross Revenue: $2,977,105; Estimated Exempt Buy-down: $211,627; Estimated Net Revenue: $2,765,478. Table 15 illustrates the preliminary assessment rates after application of the assessment methodology based on 25 percent funding of the total assessable costs for Fiscal Year 2007-08. Tabl. 15 Prellmlnal")' Fir. R..cu. Assessm.nt R_. (FY 2008-09) (25% Funding Gen.r_ $1,-'552 Groes R.v.nu..) Residential Property Use Categories Rate Per Dwelling UnIt Residential $78.00 Non-Resldentlal Property Use Categories Rate Per Square Foot Commercial $0.13 Industrial/Warehouse $0.08 Institutional $0.18 *Estimated Gross Revenue: $1.488,552; Estimated Exempt Buy-down: $107,028; Estimated Net Revenue: $1,381,524. EXEMPTIONS AND IMPACT OF EXEMPTIONS Because the fire rescue assessment is being developed to meet the case iaw standards for a valid special assessment, any proposed exemptions require special scrutiny. The crafting of an exemption must be founded upon a legitimate public purpose, and not tramp on state or federal constitutional concepts of equal protection and constitutional prohibitions against establishment of religion or the use of the public treasury directly or indirectly to aid religious institutions. Furthermore, to ensure public acceptance, any exemption must make common sense and be fundamentally fair. Finally, the impact of any proposed exemption should be evaluated in terms of its magnitude and fiscal consequences on the County's general funds. Whenever crafting an exemption, it is important to understand that the fair apportionment element required by Fiorida case law prohibits the shifting of the fiscal costs of any special assessment from exempt landowners to other non-exempt landowners. In other words, the funding for an exemption from a speCial assessment must come from a legally available external revenue source, such as the County's general fund. Funding for fire assessment exemptions cannot come from the proceeds derived directly from the imposition of special assessments for fire services and facilities. Because any exemption must be funded by an external funding source, the grant of any exemption will not have any impact upon the fire assessment to be imposed upon any other non-exempt parcels. Whether or not the County decides to fund exemptions for fire rescue assessments on property owned by non-governmental entities would be based upon a determination that such exemptions constituted a Government Services Group, Inc. I 16 valid public purpose. The importance of special assessments on non-governmental, tax-exempt parcels has been addressed by the Florida Supreme Court in Sarasota County v. Sarasota Church of Christ. 667 So.2d 180 (Fla. 1995). (In reciting the facts of the case on appeal, the Court stated that the party challenging the assessment consisted of religious organizations or entities owning developed real property in Sarasota County [the Churches] that are exempt from ad valorem taxes but not from special assessments.) The funding of exemptions for non-governmentally owned institutional property wholly exempt from ad valorem taxes could be based on a finding that such properties provide facilities and uses to their ownership, occupants or membership, as well as the public in general, that otherwise might be required to be provided by the County. Such a finding would be the basis for a determination that such properties served a legitimate public purpose or provided a public benefit that merited the County's funding of an exemption from the fire rescue assessment. In identifying an appropriate exemption scheme, the County should be cautious not to confuse the ownership of a parcel with the parcel's use. For example, a determination to exempt properties used for institutional purposes would have to be extended to similar institutional property owned by entities created for profit, as well as institutional property owned by non-profit or governmental entities. However, if the County wanted to make the policy decision to narrow the exemption to oniy institutional property owned by not-for-profit entities, it might consider adding a second test to the exemption which afforded exemptions to institutional properties which were wholly exempt from ad valorem taxes. Adding the tax- exempt criteria further narrows the exemption on a well-tested tax-exempt premise. Whether the County decides to charge governmental entities or fund exemptions on governmentally- owned property requires somewhat different considerations. First, a forced sale of government property is not available as an enforcement mechanism. The charge to governmentally-owned parcels would be more akin to a service fee for each government parcel's proportionate benefit from the availability and provision of fire rescue services by the County. The billing wouid be direct, received by government buildings and facilities. Enforcement would be by judicial proceedings to require payment. As to each levei of government, differing concepts of immunity and other statutory provisions or case iaw decisions may prevent collection or frustrate special assessment imposition. State and federal laws contain a patchwork of provisions exempting certain governmental property owners from the payment of special assessments. For example, section 423.02, Florida Statutes, exempts certain housing projects from the payment of special assessments. This general law does provide that a housing authority may agree with a local government to make payments in lieu of taxes, but past experience is that such an agreement, if in existence at all, under-funds the impact of such properties on a County's fire assessable cost calculations. Accordingly, if the County chooses to exempt governmentally-owned property from the fire rescue assessment and fund such costs from inter-local agreement with the affected government or from the County's general fund, it is important that the County take steps to set up a reasonable contingency within its general bUdget to fund the cost incurred in providing fire rescue services to governmentally- owned properties. Table 16 summarizes the estimated impact for Fiscal Year 2007-08 of exempting institutional, whOlly tax-exempt and governmental, whOlly tax-exempt property. Table 18 EstIm_ Impect of Exemptions (FY 2008-09) (100% Funding) Financial Classlflcatlon Amount Estimated Assessable Costs Estimated Buy-down for Institutional Tax-Exempt and Governmental Estimated Buy~down for Institutional Tax-Exempt Estimated Buy-down for Governmental Estimated Revenue Generated 5,954,209 422.121 97.854 324,267 5,532,088 Government Servfces Group, Inc. I 17 Table 17 summarizes the estimated impact for Fiscal Year 2007-08 of exempting institutional, wholly tax-exempt and governmental property based on 75, 50 and 25 percent of the assessable costs. Table 17 EstIm_ Impact of Exemptions (FY 20CJ8.09 (75, 50 a 25% Funding) Financial Classification Estimated Assessable Costs Estimated Buy-down for Institutional Tax-Exempt and Governmental Estimated Buy-down for Institutional Tax-Exempt Estimated Buy-down for Governmental Estimated Revenue Generated 75% 50% 25% $4,465,657 $2,977,105 $1,488,552 $317,572 $211,627 $107,028 $73.390 $ 48,927 $24,463 $244,182 $162,700 $82,565 $4,146,085 $2,765,478 $1,381,524 OUTSTANDING ISSUES The information obtained from the Monroe County Property Appraiser's office only identified whether a building is residential or non-residential and did not provide building improvement codes and use descriptions. The OOR code was used to assign building uses for non-residential buildings where there was only one building on a parcel. Non-residential parcels containing more than one building required fieldwork. The fieldwork was conducted by fire department staff to the best of their ability; however, this information may contain errors that will have to be corrected at a later date. Any errors in the data may affect the overall amount to be collected. The fire assessment area was identified by the County pursuant to the authorization codes assigned by the Property Appraiser. EXEMPTION OF INSTITUTIONAL, TAX-EXEMPT PARCELS (NON-GOVERNMENTAL) The aggregate cost for the fire services that are available to institutional, whOlly tax-exempt properties was estimated as part of the Institutional Property Use Category based on an analysis of each parcel's use. The fair apportionment concepts in the methodology provided within this Assessment Report require an identification of the calls for service to these properties and, therefore, their respective costs. In the event that a policy decision is made to exempt institutional, tax-exempt property, the proportional assessed costs allocated to such exemptions must be funded from other legally available sources because the financial burden of such exemption cannot be apportioned to non-exempt parcels. With any exemption, care should be taken to craft and ensure a non-discriminatory exemption class based upon valid public purpose concepts. EXEMPTION OF GOVERNMENTAL PARCELS In addition to the institutional, wholly tax-exempt properties, the aggregate cost for fire services provided to schools and governmental properties (municipalities, county, state, federal and any sovereign state or nation) was also estimated as part of the Institutional Property Use Category based on an analysis of each parcel's use. The fair apportionment concepts in the methodOlOgy provided within this Assessment Report require an identification of the calls for service to these properties and, therefore, their respective costs. In the event that a policy decision is made to exempt governmental property, the proportional assessed costs allocated to such exemptions must be funded from other legally available sources because the financial burden of such exemption cannot be apportioned to non-exempt parcels. Government Services Group, Inc. I 18 COLLECTION OF ASSESSMENTS FROM GOVERNMENTAL PROPERTY A special assessment can be imposed against governmental property to pay for the benefits that such property receives. However, as to each level of government, differing concepts of immunity and other statutory provisions or case law may prevent collection or frustrate special assessment imposition. In addition, Florida case law is clear that the payment of such assessments cannot be enforced by a lien against the public property. Rather, the enforcement remedy would be a judicial action to compel payment. A collateral issue in enforcing payment is the legislative authorization of the public agency to pay the charge or special assessment imposed. Thus, the law establishing the expenditure authority of the specific governmental or public agency or its appropriation discretion must be examined to determine whether the governmental unit has the authority to pay a charge or assessment for fire rescue services provided by the County. From a collection standpoint, each governmental unit should be sent a separate bill and no attempt should be made to collect the special assessment using the Uniform Method. Government Services Group, Ine. I 19 Implementation - Phase II TAX BILL FISCAL YEAR 2008-09 AND THEREAFTER The following section describes all of the steps required to implement and collect the Fire Assessment on the ad valorem tax bill in Fiscal Year 2008-09 and thereafter. Following this section is a critical events schedule identifying specific dates for all significant remaining events for the County to comply with those expected to be prescribed by the County's proposed home rule ordinance authorizing the imposition of the annual Fire Assessments. Assuming the County decides to proceed, a draft home rule ordinance will be provided that will outline the procedural steps and notifications required to impose a recurring annual Fire Assessment using the tax bill collection method. To use the tax bill collection process, a local government must follow the strict procedures provided in section 197.3632, Florida Statutes (Uniform Method). A local government must initiate the process almost a year before it intends to begin using the Uniform Method to collect the assessments. The process begins with the passage of a resolution of intent prior to January lor, if the property appraiser, tax collector, and local government agree, March 1. The adoption of a resolution of intent does not obligate the local government to use the method or to impose a special assessment, but it is a prerequisite to using the Uniform Method. The local government must publish notice of its intent to consider a resolution to use the Uniform Method weekly for four consecutive weeks prior to a public hearing on the matter. If the resolution is adopted, the governing board must send a copy of it to the property appraiser, the tax collector, and the Florida Department of Revenue by January 10 or, if the property appraiser, tax collector, and local government agree, March 10. The County must comply with this requirement by adopting a resolution of intent and timely notifying the Monroe County Property Appraiser, the Monroe County Tax Collector and the Florida Department of Revenue. The County adopted a resolution of intent on December 19, 2007. Under section 197.3632, Florida Statutes, property appraisers must annually provide certain information to local governments by June 1 to assist the local government in the preparation of special assessment rolls to be collected under the Uniform Method. Pursuant to the Home Rule Ordinance, an initial assessment resolution to be adopted by the County will be required. Such initial assessment resolution should, among other things, briefly describe the Fire Assessment Program, the method of apportionment, set a public hearing date for final consideration, and direct and authorize the mailed and published notifications to those property owners included on an initial assessment roll. Upon adoption of the initial assessment resolution, the County will have made the tentative decision to move forward with the imposition of special assessments to fund the fire assessable cost calculations. After adopting the necessary implementing documentation, the local government must develop a computerized, non-ad valorem assessment roll that contains the basis and rate of the assessment and electronically applies it to each building subject to the assessment. The non-ad valorem assessment roll must utilize the parcel identification number and property use code classifications maintained by the property appraiser and be compatible with the ad valorem tax roll. Statutory requirements to use the tax bill collection method provide that a service assessment roll must be adopted at a public hearing between January 1 and September 15 so the tax collector can merge it with the ad valorem tax roll and mail a single bill for the combined collection of assessments and ad valorem taxes. At least 20 days prior to the public hearing, a local government must publish notice of the Government Services Group, Inc. I 20 hearing in a newspaper of general circulation within the government's boundaries and by individual first class United States mail to the owners of property subject to the assessment. The mailed notice can either be a separate notice or the County may have the option to use the Truth-In-Millage (TRIM) notice to notify property owners of their respective fire assessment amount. The use of TRIM is dependent upon the agreement of the property appraiser. Should the County obtain the permission of the Monroe County Property Appraiser, notification of the assessment amounts for Fiscal Year 2008-09 may be accomplished using the TRIM notice. If the County expects to employ the use of the TRIM notice, it is imperative to begin coordinating with the property appraiser early in the calendar year. At the public hearing, the County will adopt a final assessment resolution, which, among other things, will confirm the initial assessment resolution, articulate the rate of assessments, approve the assessment roll, and direct and authorize the method of collection. Once the final assessment resolution is adopted and the roll certified on September 15 to the Monroe County Tax Collector to be collected along with ad valorem taxes, any minor modifications, corrections or errors must be made in accordance with the procedure applicable to the correction of errors on the tax roll, upon written direction from the County to the Monroe County Tax Collector. Collection of the special assessments and ad valorem taxes begins in November. Failure to pay the assessments and taxes results in the issuance of a tax certificate and may result in the sale of a tax deed. IMPLEMENTATION SCHEDULE Outlined in Table 18 is a critical events schedule identifying specific dates for all significant remaining events for the County to implement the fire rescue assessment program and collect the assessments using the tax bill collection method for Fiscal Year 2008-09. Table 18 Crntcal Events Schedule Event Date County Adopts Resolution of Intent December 19, 2007 County publishes Notice of Ordinance (10 days prior to adopting) April 5, 2008 County adopts Ordinance and Initial Assessment Resolution April 16, 2008 County publishes notice of hearing to adopt Final Assessment Resolution May 28, 2008 GSG mails First Class Notices to affected property owners May 28, 2008 County adopts Final Assessment Resolution June 18, 2008 GSG certifies Non-Ad Valorem Assessment Roll By September 15, 2008 Government services Group, Inc. I 21 Appendix A SITUATION FOUND CODES & DESCRIPTIONS SITUATION FOUND 000 100 110 111 112 113 114 115 116 117 118 120 121 122 123 130 131 132 133 134 135 136 137 138 140 141 142 143 150 151 152 153 154 155 160 161 162 163 164 170 171 172 DESCRIPTION SKIPPED RUN FIRE, OTHER FIRE, STRUCTURE BUILDING FIRE FIRES IN STRUCTURES OTHER THAN IN A BUILDING COOKING FIRE, CONFINED TO A CONTAINER CHIMNEY OR FLUE FIRE, CONFINED TO CHIMNEY OR FLUE INCINERATOR OVERLOAD OR MALFUNCTION, FIRE CONFINED FUEL BURNER/BOILER MALFUNCTION, FIRE CONFINED COMMERCIAL COMPACTOR FIRE, CONFINED TO RUBBISH TRASH OR RUBBISH FIRE, CONTAINED FIRE IN MOBILE PROPERlY USED AS A FIXED STRUCTURE, OTHER FIRE IN MOBILE HOME USED AS A FIXED RESIDENCE FIRE IN MOBILE HOME, CAMPER, RECREATIONAL VEHICLE FIRE IN PORTABLE BUILDING, FIXED LOCATION MOBILE PROPERlY (VEHICLE) FIRE, OTHER PASSENGER VEHICLE FIRE ROAD FREIGHT OR TRANSPORT VEHICLE FIRE RAIL VEHICLE FIRE WATER VEHICLE FIRE AIRCRAFT FIRE SELF PROPELLED MOTOR HOME OR RECREATIONAL VEHICLE CAMPER OR RV FIRE OFF ROAD VEHICLE OR HEAVY EQUIPMENT FIRE NATURAL VEGETATION FIRE FOREST, WOODS OR WILDLAND FIRE BRUSH, OR BRUSH AND GRASS MIXTURE FIRE GRASS FIRE OUTSIDE RUBBISH FIRE, OTHER OUTSIDE RUBBISH, TRASH OR WASTE FIRE GARBAGE DUMP OR SANITARY LANDFILL FIRE CONSTRUCTION OR DEMOLITION LANDFILL FIRE DUMPSTER OR OTHER OUTSIDE TRASH RECEPTACLE FIRE OUTSIDE STATIONARY COMPACTOR/COMPACTED TRASH FIRE SPECIAL OUTSIDE FIRE, OTHER OUTSIDE STORAGE FIRE OUTSIDE EQUIPMENT FIRE OUTSIDE GAS OR VAPOR COMBUSTION EXPLOSION OUTSIDE MAILBOX FIRE CULTIVATED VEGETATION, CROP FIRE, OTHER CULTIVATED GRAIN, OR CROP FIRE CULTIVATED ORCHARD OR VINEYARD FIRE Government Services Group, Ine. I A-l SITUATION FOUND 173 200 210 211 212 213 220 221 222 223 231 240 241 242 243 251 300 311 320 321 322 323 324 331 340 341 342 343 350 351 352 353 354 355 356 357 360 361 362 363 364 365 DESCRIPTION CULTIVATED TREES OR NURSERY STOCK FIRE OVERPRESSURE RUPTURE, EXPLOSION, OVERHEAT, OTHER OVERPRESSURE RUPTURE FROM STEAM, OTHER OVERPRESSURE RUPTURE OF STEAM PIPE OR PIPELINE OVERPRESSURE RUPTURE OF STEAM BOILER STEAM RUPTURE OF PRESSURE OR PROCESS VESSEL OVERPRESSURE RUPTURE FROM AIR OR GAS, OTHER OVERPRESSURE RUPTURE OF AIR OR GAS PIPE/PIPELINE OVERPRESSURE RUPTURE OF BOILER FROM AIR OR GAS AIR OR GAS RUPTURE OF PRESSURE OR PROCESS VESSEL CHEMICAL REACTION RUPTURE OF PROCESS VESSEL EXPLOSION (NO FIRE), OTHER MUNITIONS OR BOMB EXPLOSION (NO FIRE) BLASTING AGENT EXPLOSION (NO FIRE) FIREWORKS EXPLOSION (NO FIRE) EXCESSIVE HEAT, SCORCH BURNS WITH NO IGNITION RESCUE, EMS CALL, OTHER MEDICAL ASSIST, ASSIST EMS CREW ALLERGIC REACTION EMS CALL, EXCLUDING VEHICLE ACCIDENT WITH INJURY VEHICLE ACCIDENT WITH INJURIES MOTOR VEHICLE/PEDESTRIAN ACCIDENT (MV PED) MOTOR VEHICLE ACCIDENT, NO INJURIES LOCK-IN (IF LOCK OUT, USE 511) SEARCH,OTHER SEARCH FOR PERSON ON LAND SEARCH FOR PERSON IN WATER SEARCH FOR PERSON UNOERGROUND EXTRICATION, RESCUE, OTHER EXTRICATION OF VICTIM(S) FROM BUILDING/STRUCTURE EXTRICATION OF VICTIM(S) FROM VEHICLE REMOVAL OFVICTIM(S) FROM STALLED ELEVATOR TRENCH/BELOW GRADE RESCUE CONFINED SPACE RESCUE HIGH ANGLE RESCUE EXTRICATION OF VICTIM(S) FROM MACHINERY WATER & ICE RELATED RESCUE, OTHER SWIMMING/RECREATIONAL WATER AREAS RESCUE ICE RESCUE SWIFT WATER RESCUE SURF RESCUE WATERCRAFT RESCUE Government Services Group, Ine. I A-2 SITUATION FOUND 370 371 372 381 400 410 411 412 413 420 421 422 423 424 430 431 440 441 442 443 444 445 451 460 461 462 463 471 480 481 482 500 510 511 512 520 521 522 531 540 541 542 DESCRIPTION ELECTRICAL RESCUE ELECTROCUTION OR POTENTIAL ELECTROCUTION TRAPPED BY POWER LINES RESCUE OR EMS STANDBY HAZARDOUS CONDITION, OTHER FLAMMABLE GAS OR LIQUID CONDITION, OTHER GASOLINE OR OTHER FLAMMABLE LIQUID SPILL GAS LEAK OIL OR OTHER COMBUSTI8LE LIQUID SPILL TOXIC CONDITION, OTHER CHEMICAL HAZARD ( NO SPILL OR LEAK) CHEMICAL SPILL OR LEAK REFRIGERATION LEAK CARBON MONOXIDE INCIDENT RADIOACTIVE CONDITION, OTHER RADIATIN LEAK, RADIOACTIVE MATERIAL ELECTRICAL WIRING/EQUIPMENT PROBLEM, OTHER HEAT FROM SHORT CIRCUIT (WIRING), DEFECTIVE/WORN OVERHEATED MOTOR LIGHT BALLAST BREAKDOWN POWER LINE DOWN ARCING, SHORTED ELECTRICAL EQUIPMENT POLICE ASSIST ACCIDENT, POTENTIAL ACCIDENT, OTHER BUILDING OR STRUCTURE WEAKENED OR COLLAPSED AIRCRAFT STANDBY VEHICLE ACCIDENT, GENERAL CLEANUP EXPLOSIVE, BOMB REMOVAL (FOR BOMB SCARE, USE 721) ATTEMPTED BURNING, ILLEGAL ACTION, OTHER ATTEMPT TO BURN THREATTO BURN SERVICE CALL, OTHER PERSON IN DISTRESS, OTHER LOCK-OUT RING OR JEWELRY REMOVAL WATER PROBLEM, OTHER WATER EVACUATION WATER OR STEAM LEAK SMOKE OR ODOR REMOVAL ANIMAL PROBLEM, OTHER ANIMAL PR08LEM ANIMAL RESCUE Government Services Group, Inc. I A-3 SITUATION FOUND 550 551 552 553 554 555 561 571 600 611 621 622 631 632 641 650 651 652 653 661 671 672 700 710 711 712 713 714 715 721 730 731 732 733 734 735 736 740 741 742 743 744 DESCRIPTION PUBLIC SERVICE ASSISTANCE, OTHER ASSIST POLICE OR OTHER GOVERNMENTAL AGENCY POLICE MATTER PUBLIC SERVICE ASSIST INVALID DEFECTIVE ELEVATOR UNAUTHORIZED BURNING COVER ASSIGNMENT, STANDBY, MOVEUP GOOD INTENT CALL, OTHER DISPATCHED & CANCELED EN ROUTE WRONG LOCATION NO INCIDENT FOUND UPON ARRIVAL AUTHORIZED CONTROLLED BURNING PRESCRIBED FIRE VICINITY ALARM (INCIDENT IN OTHER LOCATION) STEAM, OTHER GAS MISTAKEN FOR SMOKE, OTHER SMOKE SCARE, ODOR OF SMOKE STEAM, VAPOR, FOG OR DUST THOUGHT TO BE SMOKE BARBECUE, TAR KETTLE EMS CALL, PARTY TRANSPORTED BY NON-FIRE AGENCY HAZMAT RELEASE INVESTIGATION WINO HAZMAT BIOLOGICAL HAZARD INVESTIGATION, NONE FOUND FALSE ALARM OR FALSE CALL, OTHER MALICIOUS, MISCHIEVOUS FALSE CALL, OTHER MUNICIPAL ALARM SYSTEM, MALICIOUS FALSE ALARM DIRECT TIE TO FD, MALICIOUS/FALSE ALARM TELEPHONE, MALICIOUS FALSE ALARM CENTRAL STATION, MALICIOUS FALSE ALARM LOCAL ALARM SYSTEM, MALICIOUS FALSE ALARM BOMB SCARE - NO BOMB SYSTEM MALFUNCTION SPRINKLER ACTIVATION DUE TO MALFUNCTION EXTINGUISHING SYSTEM ACTIVATION DUE TO MALFUNCTION SMOKE DETECTOR ACTIVATION DUE TO MALFUNCTION HEAT DETECTOR ACTIVATION DUE TO MALFUNCTION ALARM SYSTEM SOUNDED DUE TO MALFUNCTION CO DETECTOR ACTIVATION DUE TO MALFUNCTION UNINTENTIONAL TRANSMISSION OF ALARM, OTHER SPRINKLER ACTIVATION, NO FIRE - UNINTENTIONAL EXTINGUISHING SYSTEM ACTIVATION SMOKE DETECTOR ACTIVATION, NO FIRE - UNINTENTIONAL DETECTOR ACTIVATION, NO FIRE - UNINTENTIONAL Government services Group, Inc. 1 A-4 SITUATION FOUND 745 746 800 811 812 813 814 815 900 911 DESCRIPTION ALARM SYSTEM SOUNDED, NO FIRE - UNINTENTIONAL CARBON MONOXIDE DETECTOR ACTIVATION, NO CO SEVERE WEATHER OR NATURAL DISASTER, OTHER EARTHQUAKE ASSESSMENT FLOOD ASSESSMENT WIND STORM, TORNADO/HURRICANE ASSESSMENT LIGHTNING STRIKE (NO FIRE) SEVERE WEATHER OR NATURAL DISASTER STANDBY SPECIAL TYPE OF INCIDENT, OTHER, DUMPSTER FIRE CITIZEN COMPLAINT Government Services Group, Inc. I A-.5 Appendix 8 FIXED PROPERTY USE CODES & DESCRIPTIONS FIXED PROPERTY USE CODE DESCRIPTION CATEGORY 000 FIXED PROP USE UNDETERMINED NON-5PECIFIC 008 FIXED PROP USE N/A NON-5PECIFIC 009 FIXED PROPERTY USE NOT CLASS. NON-5PECIFIC 100 UNKNOWN OTHER NON-5PECIFIC 109 OTHER PUBLIC ASSEMBLY NON-5PECIFIC 110 FIXED USE RECREATION, OTHER COMMERCIAL 111 BOWLING ESTABLISHMENT COMMERCIAL 112 BilLIARD CENTER COMMERCIAL 113 AMUSEMENT CENTER COMMERCIAL 114 ICE RINK COMMERCIAL 115 ROllER RINK COMMERCIAL 116 SWIMMING FACILITY COMMERCIAL 119 OTHER RECREATION COMMERCIAL 120 VARIABLE USE AMUSEMENT/RECREATION COMMERCIAL 121 BAllROOM, GYMNASIUM COMMERCIAL 122 EXHIBITION HAll COMMERCIAL 123 ARENA/STADIUM COMMERCIAL 124 PLAYGROUND COM M ERCIAl 129 AMUSEMENT CENTER INDOOR/OUTDOOR COM M ERCIAl 130 PLACES OF WORSHIP, CHURCH, FUNERAL PARLOR INSTITUTIONAL 131 CHURCH/CHAPEL INSTITUTIONAL 132 RELIGIOUS EDUCATION FACILITY INSTITUTIONAL 133 CHURCH HAll INSTITUTIONAL 134 FUNERAL PARLOR/CHAPEL INSTITUTIONAL 139 OTHER CHURCH/FUNERAL PARLOR INSTITUTIONAL 140 ClUBS,OTHER COMMERCIAL 141 ATHLETIC ClUBjYMCA INSTITUTIONAL 142 CLUB HOUSE COMMERCIAL 143 YACHT CLUB COMMERCIAL 144 CASINO, GAMBLING CLUBS COMMERCIAL 149 OTHER CLUBS COMMERCIAL 150 PUBLIC, GOVT, OTHER INSTITUTIONAL 151 LIBRARY INSTITUTIONAL 152 MUSEUM, ART GAllERY INSTITUTIONAL 153 HISTORIC BlDG INSTITUTIONAL 154 MEMORIAL STRUCTURE, MONUMENT INSTITUTIONAL 155 COURT ROOM INSTITUTIONAL 156 lEGISLATIVE HAll INSTITUTIONAL 159 OTHER LIBRARY, MUSEUM, COURT INSTITUTIONAL 160 EATING/DRINKING PLACES COMMERCIAL 161 RESTAURANT COMMERCIAL 162 NIGHTCLUB COMMERCIAL Government services Group, Inc. I B-1 FIXED PROPERTY USE CODE DESCRIPTION CATEGORY 163 TAVERN COMMERCIAL 164 LUNCHROOM/DRIVE-IN COMMERCIAL 169 OTHER EATING/DRINKING COM M ERCIAL 170 TERMINALS OTHER COMMERCIAL 171 AIRPORT TERMINAL COMMERCIAL 172 HElIPORT COMMERCIAL 173 BUS TERMINAL COMMERCIAL 174 STREET LEVEL RAIL TERMINAL COMMERCIAL 175 UNDERGROUND RAIL TERMINAL COMMERCIAL 176 ELEVATED RAIL TERMINAL 177 MARINE TERMINAL COMMERCIAL 179 OTHER TERMINALS COM M ERCIAL 180 THEATER, STUDIO OTHER COM M ERCIAL 181 PERFORMANCE THEATER COMMERCIAL 182 AUDITORIUM, CONCERT HALL COMMERCIAL 183 MOVIE THEATER COMMERCIAL 184 DRIVE-IN THEATER COMMERCIAL 185 RADIO, TV STUDIO COMMERCIAL 186 MOVIE STUDIO COMMERCIAL 189 OTHER THEATER, STUDIO COMMERCIAL 200 EDUCATIONAL PROPERTY OTHER INSTITUTIONAL 209 OTHER EDUCATIONAL PROPERTY INSTITUTIONAL 210 SCHOOLS NON-ADULT OTHER INSTITUTIONAL 211 PRE-SCHOOL INSTITUTIONAL 212 KINDERGARTEN INSTITUTIONAL 213 ELEMENTARY SCHOOL INSTITUTIONAL 214 JUNIOR HIGH SCHOOL INSTITUTIONAL 215 HIGH SCHOOL/JR HIGH/MIDDLE SCHOOL INSTITUTIONAL 219 OTHER SCHOOLS INSTITUTIONAL 220 UNKNOWN RESIDENTIAL SCHOOL INSTITUTIONAL 221 RES SCHOOL CLASSROOM BLDG INSTITUTIONAL 229 OTHER RESIDENTIAL SCHOOLS INSTITUTIONAL 230 UNKNOWN TRADE, BUSINESS SCHOOLS INSTITUTIONAL 231 VOCATIONAL, TRADE SCHOOL INSTITUTIONAL 232 BUSINESS SCHOOL INSTITUTIONAL 233 SPECIALTY SCHOOL INSTITUTIONAL 234 REHABILITATION CENTER INSTITUTIONAL 239 OTHER TRADE, BUSINESS SCHOOLS INSTITUTIONAL 240 UNKNOWN COLLEGES/UNIVERSITIES INSTITUTIONAL 241 COLLEGE/UNIVERSITY INSTITUTIONAL 249 OTHER COLLEGES/UNIVERSITIES INSTITUTIONAL 254 DAY CARE-IN COMMERCIAL PROPERTY COMMERCIAL 255 DAY CARE-IN RESIDENCE-LICENSED COMMERCIAL Government Services Group, Ine. I B-2 FIXED PROPERTY USE CODE DESCRIPTION CATEGORY 256 DAY CARE-IN RESIDENCE-UNLICENSED COMMERCIAL 300 HEAlTHCARE/DETENTION OTHER INSTITUTIONAL 309 OTHER INSTITUTIONAL PROPERTY INSTITUTIONAL 310 UNKNOWN CARE OF THE AGED NURSING HOMES 311 CARE OFTHE AGED/NURSING STAFF NURSING HOMES 312 CARE OFTHE AGED/NO NURSING STAFF NURSING HOMES 319 OTHER CARE OF THE AGED NURSING HOMES 320 UNKNOWN CARE OF THE YOUNG INSTITUTIONAL 321 MENTAL RETARDATION/DEVELOPMENT DISABILITY COMMERCIAL FACILITY 322 ALCOHOL/SUBSTANCE ABUSE RECOVERY CENTER INSTITUTIONAL 323 ASYLUM/MENTAL INSTITUTION INSTITUTIONAL 329 OTHER CARE OF THE YOUNG INSTITUTIONAL 330 UNKNOWN CARE OF THE SICK INSTITUTIONAL 331 HOSPITAL -M EDICAL/PSYCHIATRIC INSTITUTIONAL 332 HOSPICES INSTITUTIONAL 334 CLINIC, INFIRMARY INSTITUTIONAL 339 OTHER CARE OF THE SICK INSTITUTIONAL 340 CLINICS, OTHER INSTITUTIONAL 341 CLINIC, CLINIC-TYPE INFIRMARY INSTITUTIONAL 342 DOCTOR/DENTIST/SURGEONS OFFICE COMMERCIAL 343 HEMODIALYSIS UNIT INSTITUTIONAL 344 MEN'S DETENTION CAMP INSTITUTIONAL 345 POLICE STATION INSTITUTIONAL 346 VOCATIONAL REHABILITATION CENTER INSTITUTIONAL 349 OTHER CARE OFTHE PHYSICAllY RESTRAINED INSTITUTIONAL 350 UNKNOWN CARE OF THE PHYSICAllY INSTITUTIONAL INCONVENIENCED 351 INSTITUTION DEAF,MUTE,BLlND INSTITUTIONAL 352 INSTITUTION FOR PHYSICAL REHAB INSTITUTIONAL 359 OTHER CARE OF PHYSICAllY INCONVENIENCED INSTITUTIONAL 360 UNKNOWN CARE OF MENTAllY HANDICAPPED INSTITUTIONAL 361 JAIL/PRISON - NOT JUVENilE INSTITUTIONAL 362 INSTITUTION FOR MENTAllY RETARDED INSTITUTIONAL 363 REFORMATORY, JUVENilE DETENTION CENTER INSTITUTIONAL 365 POLICE STATION INSTITUTIONAL 369 OTHER CARE OF THE MENTAllY HANDICAPPED INSTITUTIONAL 400 RESIDENTIAL OTHER RESIDENTIAL 409 OTHER RESIDENTIAL PROPERTY RESIDENTIAL 410 UNKNOWN ONE-AND TWO-FAMILY DWELLING RESIDENTIAL 411 ONE-FAMilY DWELLING: YEAR-ROUND RESIDENTIAL 412 ONE-FAMilY DWELLING: SEASONAL RESIDENTIAL 414 TWO-FAMilY DWELLING: YEAR-ROUND RESIDENTIAL Government Services Group, Inc. I B-3 FIXED PROPERTY USE CODE 415 419 420 421 422 423 424 429 430 431 432 439 440 441 442 443 444 445 446 449 459 460 461 462 463 464 465 466 469 480 481 482 483 484 485 486 489 490 491 492 499 500 DESCRIPTION lWO-FAMILY DWELLING: SEASONAL ONE- AND lWO-FAMILY DWELLING UNKNOWN APARTMENTS, TENEMENTS, FLATS lOR 2 LIVING UNITS W/BUSINESS 3 THROUGH 6 UNITS 7 THROUGH 20 UNITS OVER 20 UNITS MULTI-FAMILY DWELLINGS UNKNOWN ROOMING, BOARDING, LODGING 3 TO 8 ROOMERS OR BOARDERS 9 TO 15 ROOMERS OR BOARDERS ROOMING, BOARDING, RESIDENTIAL HOTELS UNKNOWN HOTELS, MOTELS, INNS, LODGES LESS THAN 20 UNITS: YEAR-ROUND LESS THAN 20 UNITS: SEASONAL 20 TO 99 UNITS: YEAR-ROUND 20 TO 99 UNITS: SEASONAL 100 OR MORE UNITS: YEAR-ROUND 100 OR MORE UNITS: SEASONAL HOTELS, MOTELS, INNS, LODGES RESIDENTIAL BOARD AND CARE DORMITORIES OTHER SCHOOL, COLLEGE, UNIV" DORMITORY FRATERNITY, SORORITY HOUSE NURSES' QUARTERS MILITARY BARRACKS/DORMITORY CONVENT, MONASTERY, RELIGIOUS 8UNK HOUSE, WORKER'S BARRACKS OTHER DORMITORIES UNKNOWN HOME HOTELS LESS THAN 20 UNITS: YEAR-ROUND LESS THAN 20 UNITS: SEASONAL 20 TO 99 UNITS: YEAR-ROUND 20 TO 99 UNITS: SEASONAL 100 OR MORE UNITS: YEAR-ROUND 100 OR MORE UNITS: SEASONAL OTHER HOME HOTELS UNKNOWN RESIDENTIAL OCCUPANCIES CHILDRENS PLAYHOUSE OUTOOOR SLEEPING QUARTERS OTHER RESIDENTIAL OCCUPANCIES MERCANTILE PROPERTIES OTHER CATEGORY RESIDENTIAL RESIDENTIAL MULTI-FAMILY RESIDENTIAL MULTI-FAMILY MULTI-FAMILY MULTI-FAMILY MUL TI-FAMIL Y RESIDENTIAL MULTI-FAMILY MULTI-FAMILY MULTI-FAMILY HOTEL/MOTEL HOTEL/MOTEL HOTEL/MOTEL HOTEL/MOTEL HOTEL/MOTEL HOTEL/MOTEL HOTEL/MOTEL HOTEL/MOTEL NURSING HOMES INSTITUTIONAL INSTITUTIONAL INSTITUTIONAL RESIDENTIAL MULTI-FAMILY INSTITUTIONAL INSTITUTIONAL INSTITUTIONAL HOTEL/MOTEL HOTEL/MOTEL HOTEL/MOTEL HOTEL/MOTEL HOTEL/MOTEL HOTEL/MOTEL HOTEL/MOTEL HOTEL/MOTEL RESIDENTIAL NON-SPECIFIC NON-SPECIFIC RESIDENTIAL COMMERCIAL Government Services Group, Inc. I 6-4 FIXED PROPERTY USE CODE 509 510 511 512 513 514 515 516 519 520 521 522 523 524 525 526 529 530 531 532 533 534 535 536 537 538 539 540 541 542 543 544 545 546 547 548 549 550 551 552 553 554 DESCRIPTION OTHER MERCANTILE PROPERTIES UNKNOWN FOOD. BEVERAGE SALES CONVENIENCE STORE MARKET. GROCERY STORE SPECIALTY FOOD STORE LIQUOR. BEVERAGE STORE CREAMERY. DAIRY STORE DELICATESSEN FOOD, BEVERAGE SALES. GROCERY STORE UNKNOWN TEXTILE. WEARING APPAREL SALES CLOTHING STORE CLOTHING ACCESSORIES. SHOE STORE SHOE REPAIR SHOP TAILOR. DRESSMAKING SHOP FUR STORE DRY GOODS STORE TEXTILE. WEARING APPAREL SALES UNKNOWN HOUSEHOLD GOODS. SALES. REPAIRS FURNITURE STORE APPLIANCE STORE HARDWARE STORE MUSIC STORE WALLPAPER, PAINT STORE RUG. FLOOR COVERING STORE FURNITURE REPAIR SHOP APPLIANCE REPAIR SHOP HOUSEHOLD GOODS SALES. REPAIRS UNKNOWN SPECIALTY SHOPS BOOK, STATIONERY STORE NEWSSTAND, TOBACCO SHOP DRUG STORE JEWELRY STORE GIFT SHOP LEATHER GOODS SHOP FLORIST SHOP, GREENHOUSE OPTICAL GOODS SALES SPECIALTY SHOPS UNKNOWN RECREATION, HOBBY HOBBY, TOY SHOP SPORTING GOODS STORE PHOTOGRAPHIC SUIPPLY SALES GARDEN SUPPLY STORE CATEGORY COMMERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COM M ERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COM M ERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COM M ERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COM M ERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COMMERCIAL Government services Group, Inc. I 8-5 FIXED PROPERTY USE CODE 555 556 557 558 559 560 561 562 563 564 565 566 567 568 569 570 571 572 573 574 575 576 577 578 579 580 581 582 583 584 585 589 590 591 592 593 594 595 596 599 600 609 DESCRIPTION RETAIL LUMBER SALES PET STORE, ANIMAL HOSPITAL BARBER, BEAUlY SHOP, PERSONAL SERVICES FIREWORKS SALES RECREATIONAL, HOBBY,HOME SALES, PET STORE UNKNOWN PROFESSIONAL SUPPLIES PROFESSIONAL SUPPLY SALES TRADE SUPPLY SALES ART SUPPLY SALES SELF-SERVICE LAUNDRY/DRY CLEANING LINEN SUPPLY HOUSE LAUNDRY, DRY CLEANER PICK-UP SHOP HOME MAINTENANCE SERVICES RESTAURANT SUPPLIES, SERVICES PROFESSIONAL SUPPLIES UNKNOWN MOTOR VEHICLE, BOAT SERVICE STATION PRIVATE SERVICE STATION MOTOR VEHICLE REPAIR, PAINT SHOP MOTOR VEHICLE, TRAILER SALES MOTOR VEHICLE ACCESSORY SALES BOAT, PLEASURE CRAFT SALES MARINE SERVICE STATION CAR WASHING FACllIlY MOTOR VEHICLE, BOAT SALES/SERVICE/REPAIRS GENERAL ITEM STORES, OTHER DEPARTMENT STORE SMALL VARIElY STORE LARGE VARIElY STORE MAIL ORDER STORE MALL OTHER GENERAL ITEM STORE UNKNOWN OFFICES GENERAL BUSINESS OFFICE BANK W/FIRST STORY BANKING FACllIlY MEDICAL, RESEARCH, SCIENTIFIC OFFICE ENGIN" ARCHITECTURAL, TECHNICAL MAILING FIRM POST OFFICE OR MAILING FORMS BUSINESS OFFICES BASIC INDUSTRY, UTI lilY, DEFENSE OTHER OTHER BASIC INDUSTRY, UTI lilY, DEFENSE CATEGORY COMMERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COM M ERCIAL COM M ERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COM M ERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COM M ERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COM M ERCIAL INSTITUTIONAL COMMERCIAL INDUSTRIAL/WAREHOUSE INDUSTRIAL/WAREHOUSE Government Services Group, Inc. I 8-6 FIXED PROPERTY USE CODE DESCRIPTION CATEGORY 610 ENERGY PRODUCTION, OTHER INDUSTRIAl/WAREHOUSE 611 RADIOACTIVE MATERIAL WORKING INDUSTRIAL/WAREHOUSE 612 NUCLEAR ORDINANCE PLANT INDUSTRIAL/WAREHOUSE 613 NUCLEAR ENERGY PLANT INDUSTRIAL/WAREHOUSE 614 STEAM, HEAT ENERGY PLANT INDUSTRIAL/WAREHOUSE 615 ELECTRIC GENERATING PLANT INDUSTRIAL/WAREHOUSE 616 GAS MANUFACTURING PLANT INDUSTRIAL/WAREHOUSE 619 OTHER NUCLEONICS ENERGY PROD. INDUSTRIAL/WAREHOUSE 620 UNKNOWN LABORATORIES INDUSTRIAL/WAREHOUSE 621 CHEMICAL, MEDICAL LABORATORY INDUSTRIAL/WAREHOUSE 622 PHYSICAL MATERIALS TESTING LAB INDUSTRIAL/WAREHOUSE 623 PERSONNEL, PSYCHOLOGICAL LAB INDUSTRIAL/WAREHOUSE 624 RADIOACTIVE MATERIALS LAB INDUSTRIAL/WAREHOUSE 625 ELECTRICAL, ELECTRONIC LAB INDUSTRIAL/WAREHOUSE 626 AGRICULTURAL LAB INDUSTRIAL/WAREHOUSE 627 GENERAL RESEARCH LAB INDUSTRIAL/WAREHOUSE 629 LABORATORIES INDUSTRIAL/WAREHOUSE 630 UNKNOWN COMMUN., DEFENSE, DOCUMENT FACILI. INDUSTRIAL/WAREHOUSE 631 NATIONAL DEFENSE SITE/MILITARY SITE INSTITUTIONAL 632 RADIO, RADAR SITE INDUSTRIAL/WAREHOUSE 633 FIRE, POLICE, INDUSTRIAL COMM. CNTR INSTITUTIONAL 634 TELEPHONE EXCHANGE, CENTRAL OFF. IN DUSTR IAL/WAR EHOUSE 635 COMPUTER, DATA PROCESSING CNTR INDUSTRIAL/WAREHOUSE 636 DOCUMENT CNTR, RECORD REPOSITORY INDUSTRIAL/WAREHOUSE 639 COMMUNICATIONS CENTER INDUSTRIAL/WAREHOUSE 640 UTILITY, ENERGY DISTRIBUTION CNTR OTHER INDUSTRIAL/WAREHOUSE 642 ELECTRIC TRANSMISSION DISTIB. SYSTEM INDUSTRIAL/WAREHOUSE 644 GAS DISTRIBUTION SYSTEM, PIPELINE INDUSTRIAL/WAREHOUSE 645 FLAMMABLE LIQUID SYSTEM, PIPELINE INDUSTRIAL/WAREHOUSE 646 STEAM, HEAT DISTRIBUTION SYSTEM INDUSTRIAL/WAREHOUSE 647 WATER UTILITY INDUSTRIAL/WAREHOUSE 648 SANITARY SERVICE INDUSTRIAL/WAREHOUSE 649 OTHER UTILITY, ENERGY DISTRIB. SYSTEM INDUSTRIAL/WAREHOUSE 650 UNKNOWN AGRICULTURE AGRICULTURAL 651 POULTRY, EGG PRODUCTION AGRICULTURAL 652 COW, CATTLE PRODUCTION AGRICULTURAL 653 PIGGERY, HOG PRODUCTION AGRICULTURAL 654 OTHER LIVESTOCK PRODUCTION AGRICULTURAL 655 CROPS,ORCHARDS AGRICULTURAL 656 TOBACCO CURING SHED INDUSTRIAL/WAREHOUSE 657 FRUIT, VEGETABLE PACKING INDUSTRIAL/WAREHOUSE 659 LIVESTOCK PRODUCTION AGRICULTURAL Government Services Group, Inc. I B-7 AXED PROPERTY USE CODE 660 661 662 663 664 665 666 669 670 671 672 673 674 675 676 677 678 679 680 681 682 683 684 685 686 687 688 689 700 708 709 710 711 712 713 714 715 716 717 718 719 720 DESCRIPTION UNKNOWN FOREST, HUNTING, FISHING FOREST, STAND TIMBER W/OUT lOGGING FOREST, STAND TIMBER WITH lOGGING HUNTING,TRAPPING,GAME PROPOGATION TREE FISH HATCHERY WOOD CHIP PilE FOREST, TIMBERLAND UNKNOWN MINING,QUARRYING,MATER COAL MINE ORE MINE ORE CONCENTRATION PLANT PETROLEUM, NATURAL GAS WEll, W/ RESERV STONE, SLATE, CLAY, GRAVEL, SAND SALT MINE CHEMICAL, FERTILIZER, MINERAL MINE NON-METALLIC MINERAL MINE,QUARRY MINING, QUARRYING/NATURAL RAW MATERIALS UNKNOWN NONMETALLIC MINERAL, PRODUCTS STRUCTURAL CLAY MANUFACTURE GLASS MANUFACTURE, EXCLD CONTAIN GLASS CONTAINER MANUFACTURE POTTERY, CHINA, EARTHENWARE MANU. CEMENT MANUFACTURE CONCRETE BATCH PLANT ABRASIVES MANUFACTURE NONMETALLIC MINERAL PRODUCT OTHER NONMETALLIC MINERAL PRODUCTS MANUFACTURING PROPERTY, PROCESSING GENERAL MAINTENANCE SHOP NOT CLASS MANUFACTURING PROPERTY NOT CLASS ABOVE UNKNOWN FOOD INDUSTRIES SLAUGHTERING, PREPAR. PRESERVING MEAT DAIRY PRODUCT MANUFACTURE CANNING, PRESERVING FRUITS, VEGET. CANNING, PRESERVING FISH, SEA FOOD MANUFACTURE OF GRAIN Mill BAKERY PRODUCT MANUFACTURE SUGAR REFINING, CONFECTIONERY SNACK FOODS MANUFACTURE OTHER FOOD INDUSTRIES UNKNOWN BEVERAGES, TOBACCO, OilS CATEGORY AGRICULTURAL AGRICULTURAL AGRICULTURAL AGRICULTURAL AGRICULTURAL AGRICULTURAL AGRICULTURAL AGRICULTURAL INDUSTRIAL/WAREHOUSE INDUSTRIAL/WAREHOUSE INDUSTRIAL/WAREHOUSE INDUSTRIAL/WAREHOUSE INDUSTRIAL/WAREHOUSE INDUSTRIAL/WAREHOUSE INDUSTRIAL/WAREHOUSE INDUSTRIAL/WAREHOUSE NON-SPECIFIC INDUSTRIAL/WAREHOUSE INDUSTRIAL/WAREHOUSE INDUSTRIAL/WAREHOUSE INDUSTRIAL/WAREHOUSE INDUSTRIAL/WAREHOUSE INDUSTRIAL/WAREHOUSE INDUSTRIAL/WAREHOUSE INDUSTRIAL/WAREHOUSE INDUSTRIAL/WAREHOUSE INDUSTRIAL/WAREHOUSE INDUSTRIAL/WAREHOUSE INDUSTRIAL/WAREHOUSE INDUSTRIAL/WAREHOUSE INDUSTRIAL/WAREHOUSE INDUSTRIAL/WAREHOUSE INDUSTRIAL/WAREHOUSE INDUSTRIAL/WAREHOUSE INDUSTRIAL/WAREHOUSE INDUSTRIAljWAREHOUSE INDUSTRIALjWAREHOUSE INDUSTRIAL/WAREHOUSE INDUSTRIAL/WAREHOUSE INDUSTRIAL/WAREHOUSE INDUSTRIAL/WAREHOUSE INDUSTRIAL/WAREHOUSE Government Services Group, Ino. I f3.8 FIXED PROPERTY USE CODE 721 722 723 724 725 726 729 730 731 732 733 734 735 736 737 738 739 740 741 742 743 744 745 746 747 749 750 751 752 753 754 755 756 757 758 759 760 761 762 763 764 765 DESCRIPTION DISTILLING, RECTIFYING, BLEND SPIRITS WINES, WINERY BREWERY, MANUFACTURE OF MALT SOFT DRINK, CARBONATED WATER TOBACCO PRODUCTS MANUFACTURE VEGETABLE AND ANIMAL OIL FAT; SOAP OTHER BEVERAGES, TOBACCO, ESSENTIAL OILS UNKNOWN TEXTILES COTTON GIN COTTON SPINNING, WEAVING WOOL OR WORSTED SPINNING, WEAVING MIXED, BLENDED, OTHER FIBERS TEXTILE FINISHING PLANT KNITTING MILLS FOR ALL FIBERS CORDAGE, ROPE, TWINE, NET MANU, FLOOR COVERING, COATED FABRIC MANU. OTHER TEXTILES UNKNOWN FOOTWEAR, APPAREL,LEATH FOOTWEAR MANUFACTURE WEARING APPAREL EXCLUDING FOOTWEAR MADE-UP TEXTILE GOODS MANU. TANNERIES, LEATHER FINISHING FUR PRODUCTS EXCLD. WEAR APPAR. LEATHER PROD. EXCLD FOOTWEAR RUBBER, RUBBER PRODUCTS MANU. OTHER FOOTWEAR, WEARING APPAREL UNKNOWN WOOD, FURNITURE, PAPER SAWMILL, PLANNING, WOOD MILL WOODEN OR CANE CONTAINERS WOOD, CORK PROD. (NOT CONTAINERS) FURNITURE, FIXTURE, BEDDING MANU. PAPER, PULP, PAPERBOARD MANU. PAPER, PULP, PAPERBOARD PROD. NEWSPAPER OR MAGAZINE PRINT. PUBL. PRINT, PUBLISHING, ALLIED INDUSTRY OTHER WOOD, PAPER, PRINTING UNKNOWN CHEMICAL, PLASTIC, PETROLEUM INDUSTRIAL CHEMICAL MANU. HAZARDOUS CHEMICAL MANU. PLASTIC MANUFACTURE PLASTIC PRODUCT MANU. PAINT, VARNISH, LACQER, MANUF. CATEGORY INDUSTRIAl/WAREHOUSE INDUSTRIAl/WAREHOUSE INDUSTRIAl/WAREHOUSE INDUSTRIAl/WAREHOUSE INDUSTRIAL/WAREHOUSE INDUSTRIAl/WAREHOUSE INDUSTRIAl/WAREHOUSE INDUSTRIAL/WAREHOUSE INDUSTRIAl/WAREHOUSE INDUSTRIALjWAREHOUSE INDUSTRIAl/WAREHOUSE INDUSTRIAL/WAREHOUSE INDUSTRIAL/WAREHOUSE INDUSTRIAl/WAREHOUSE INDUSTRIALjWAREHOUSE INDUSTRIAl/WAREHOUSE INDUSTRIAL/WAREHOUSE INDUSTRIAl/WAREHOUSE INDUSTRIAl/WAREHOUSE INDUSTRIALjWAREHOUSE INDUSTRIAl/WAREHOUSE INDUSTRIAl/WAREHOUSE INDUSTRIAl/WAREHOUSE INDUSTRIALjWAREHOUSE IN DUSTR IAl/WAR EHOUSE INDUSTRIAl/WAREHOUSE INDUSTRIAl/WAREHOUSE INDUSTRIAl/WAREHOUSE INDUSTRIAl/WAREHOUSE INDUSTRIAl/WAREHOUSE INDUSTRIAl/WAREHOUSE INDUSTRIAl/WAREHOUSE INDUSTRIAl/WAREHOUSE INDUSTRIAl/WAREHOUSE INDUSTRIAl/WAREHOUSE INDUSTRIAl/WAREHOUSE INDUSTRIAL/WAREHOUSE INDUSTRIALjWAREHOUSE INDUSTRIAL/WAREHOUSE INDUSTRIAl/WAREHOUSE INDUSTRIAl/WAREHOUSE INDUSTRIALjWAREHOUSE Government Services Group, Inc. I 8-9 FIXED PROPERTY USE CODE 766 767 768 769 770 771 772 773 774 775 776 779 780 781 782 783 784 785 786 787 789 790 791 792 793 794 795 796 797 798 799 800 807 808 809 810 811 812 813 814 815 816 DESCRIPTION DRUG, COSMETIC, PHARMACEUTICAL MANU. PETROLEUM REFINERY, NATURAL GAS PLNT ASPHALT, COAL PRODUCT MANU. OTHER CHEMICAL, PLASTIC, PETROLEUM UNKNOWN METAL, METAL PRODUCTS IRON, STEEL MANU. NONFERROUS METAL MANU. METAL PRODUCT MANU. MACHINERY MANUFACTURE ELECTRICAL EQUIPMENT MANU. ELECTRICAL APPLIANCE, ELECTRONICS OTHER METAL, METAL PRODUCTS VHCL ASSEM, MFG; INSUFF INFO SHIP8LDG, REPAIR VESSELS >65 FT 80AT BUILDING, REPAIR VESSELS <65 FT RAILWAY EQUIP. MANU., REPAIR MOTOR VEHICLE MANU. BICYCLE MFG, ASSEMBLY, REPAIR AIRCRAFT, ROCKET MANU., REPAIR MANU, OF TRANSPORT EQUIP. VEHICLE ASSEMBLY, MANU. NOT CLASS ABOVE OTHER MFG, INSUFF INFO AVAIL INSTRUMENT MANU. PHOTOGRAPHIC, OPTICAL GOODS MANU. WATCH, CLOCK MANUFACTURE JEWELRY MANU. MUSICAL INSTRUMENT MANUFACTURE LAUNDRY, DRY CLEANING PLANT PHOTOGRAPHIC FILM PROCESSING LAB TOY, SPORTING GOOD MANU. NOT CLASS OTHER MANUFACTURING NOT CLASS ABOVE STORAGE PROPERTY OTHER OUTSIDE MATERIAL STORAGE AREA SHED STORAGE PROPERTY NOT CLASS ABOVE AGRICULTURAL PRODUCTS STORG; INSUFF INFO SEEDS, BEANS, NUTS, SILAGE STORAGE BOXED, CRATED, AGRICU. STORAGE LOOSE BAGGED AGRIC. PRODUCTS LOOSE, BALED TOBACCO STORAGE BARNS, STABLES GRAIN ELEVATORS, SILO CATEGORY INDUSTRIAl/WAREHOUSE INDUSTRIAl/WAREHOUSE INDUSTRIAl/WAREHOUSE INDUSTRIAl/WAREHOUSE INDUSTRIAl/WAREHOUSE INDUSTRIAljWAREHOUSE INDUSTRIAL/WAREHOUSE INDUSTRIAljWAREHOUSE INDUSTRIAL/WAREHOUSE INDUSTRIAljWAREHOUSE INDUSTRIAl/WAREHOUSE INDUSTRIAL/WAREHOUSE INDUSTRIAL/WAREHOUSE INDUSTRIAl/WAREHOUSE INDUSTRIAl/WAREHOUSE INDUSTRIAl/WAREHOUSE INDUSTRIAljWAREHOUSE INDUSTRIAl/WAREHOUSE INDUSTRIAL/WAREHOUSE INDUSTRIAl/WAREHOUSE INDUSTRIAL/WAREHOUSE INDUSTRIAL/WAREHOUSE INDUSTRIAl/WAREHOUSE INDUSTRIAljWAREHOUSE INDUSTRIAl/WAREHOUSE INDUSTRIAL/WAREHOUSE INDUSTRIAL/WAREHOUSE INDUSTRIAl/WAREHOUSE INDUSTRIALjWAREHOUSE INDUSTRIAl/WAREHOUSE INDUSTRIAL/WAREHOUSE INDUSTRIAljWAREHOUSE INDUSTRIAL/WAREHOUSE NON-SPECIFIC NON-SPECIFIC AGRICULTURAL AGRICULTURAL AGRICULTURAL AGRICULTURAL AGRICULTURAL AGRICULTURAL AGRICULTURAL Government services Group, Inc. I 6-10 FIXED PROPERTY USE CODE 817 818 819 820 821 822 823 824 825 826 827 828 829 830 831 832 833 834 835 836 837 838 839 840 841 842 843 844 845 846 849 850 851 852 853 854 855 856 859 860 861 862 DESCRIPTION LIVESTOCK STORAG E AGRICULTURAL SUPPLY STORAGE LIVESTOCK, POULTRY STORAGE TEXTILE STORAGE; INSUFF INFO BALED COTTON STORAGE BALED WOOL, WORSTED STORAGE BALED SILK, SYN FIBER STORAGE BALED JUST, MIX/BLEND FIBER CLOTH YARN STORAGE WEARING APPAREL, GARMENTS, STORAGE LEATHER, PRODUCT STORAGE FUR, SKIN, HAIR PRODUCTS STORAGE TEXTILE STORAGE NOT CLASS ABOVE PROCESSED FOODfTOBACCO; INSUFF INFO PACKAGED FOOD STUFF STORAGE CANNED, BOTTLED FOOD, DRINK STORAGE LDOSE, BAGGED, PROCESSED FOOD STRG FOOD LOCKER PLANTS CDLD STORAGE BULK SUGAR STORAGE BULK FLOUR, STARCH STORAGE PACKAGED TOBACCO PRODUCT STORAGE REFRIGERATED STORAGE PETRO PROD/ ALC BEV; INSUFF INFO FLAMMABLE, COMBUST, LIQUID TANK STRG GASOMETER, CRYOGENIC GAS STORAGE LP-GAS BULK PLANT MISSILE, ROCKET FUEL STORAGE PACKAGE PETROLEUM PRODUCTS ALCOHOLIC BEVERAGE STORAGE OUTSIDE STORAGE TANK WOOD/PAPER PROD, INSUFF INFO LUMBER YARD, BLDG, MATERIALS STRG WOOD PRODUCTS, FURNITURE STRG FIBER PRODUCT STORAGE ROLLED PAPER STORAGE PAPER, PAPER PRODUCTS STORAGE TIMBER, PULPWOOD, LOGS, WOOD FUEL WOOD, PAPER PRODUCTS NOT CLASSIFIED CHEMICAL/PLASTIC; INSUFF INFO INDUSTRIAL CHEMICAL STORAGE HAZARDOUS CHEMICAL STORAGE CATEGORY AGRICULTURAL AGRICULTURAL AGRICULTURAL AGRICULTURAL INDUSTRIAl/WAREHOUSE INDUSTRIAL/WAREHOUSE INDUSTRIAl/WAREHOUSE INDUSTRIAl/WAREHOUSE INDUSTRIAL/WAREHOUSE INDUSTRIAL/WAREHOUSE INDUSTRIAL/WAREHOUSE INDUSTRIAl/WAREHOUSE INDUSTRIAl/WAREHOUSE INDUSTRIAl/WAREHOUSE INDUSTRIAL/WAREHOUSE INDUSTRIAl/WAREHOUSE INDUSTRIAl/WAREHOUSE INDUSTRIAl/WAREHOUSE INDUSTRIAl/WAREHOUSE INDUSTRIAl/WAREHOUSE INDUSTRIAL/WAREHOUSE INDUSTRIAl/WAREHOUSE INDUSTRIAL/WAREHOUSE INDUSTRIAl/WAREHOUSE INDUSTRIAL/WAREHOUSE INDUSTRIAL/WAREHOUSE INDUSTRIAL/WAREHOUSE INDUSTRIAL/WAREHOUSE INDUSTRIAL/WAREHOUSE IN DUSTR IAl/WAR EHOUSE INDUSTRIAl/WAREHOUSE INDUSTRIAL/WAREHOUSE INDUSTRIAl/WAREHOUSE INDUSTRIAl/WAREHOUSE INDUSTRIAl/WAREHOUSE INDUSTRIAL/WAREHOUSE INDUSTRIAL/WAREHOUSE INDUSTRIAL/WAREHOUSE INDUSTRIAL/WAREHOUSE INDUSTRIAl/WAREHOUSE INDUSTRIAL/WAREHOUSE INDUSTRIAL/WAREHOUSE Government Services Group, Inc. I 8.11 FIXED PROPERTY USE CODE 863 864 865 866 867 868 869 870 871 872 874 875 876 877 879 880 881 882 883 884 885 886 887 888 889 890 891 892 893 894 895 896 897 898 899 900 909 910 911 912 913 914 DESCRIPTION PLASTIC, PLASTIC PRODUCT STORAGE FERTILIZER STORAGE PAINT, VARNISH STORAGE DRUG, COSMETIC, PHARMACEUTICAL STRG RUBBER PRODUCTS STORAGE PHOTOGRAPHIC FILM STORAGE CHEMICAl/PLASTIC NOT CLASS METAL PRODUCTS; INSUFF INFO BASIC METAL FORM STORAGE METAL PARTS STORAGE MACHINERY STORAGE ELECTRICAL APPLIANCE, SUPPLY STORAGE FINISHED METAL PRODUCTS STORAGE SCRAP, JUNKYARDS METAL/PRODUCTS NOT CLASS ABOVE VEHICLE STORAGE; OTHER RESIDENTIAL PARKING STORAGE GENERAL VEHICLE PARKING GARAGE BUS, TRUCK, AUTO FLEET STORAGE HEAW MACHINE, EQUIPMENT STORAGE BOAT, SHIP STORAGE AIRCRAFT HANGER RAILWAY STORAGE FIRE STATIONS VEHICLE STORAGE NOT CLASS ABOVE GENERAL ITEM; INSUFF INFO GENERAL WAREHOUSE BAGGED MINERAL PROD STORAGE PACKAGED MINERAL PRODUCTS STORAGE FREIGHT TERMINAL COAL/COKE BRIQ/CHARCOAL STORAGE MILITARY, NATIONAL DEFENSE NOT CLASS ICE STORAGE WHARF, PIER RESIDENTIAL OR SELF STORAGE UNITS OUTSIDE, SPECIAL PROPERTIES; OTHER SPECIAL PROPERTIES NOT CLASS ABOVE CONSTR, UNOCCUPIED PROPERTY; INSUFF INFO BUILDING UNDER CONSTRUCTION BUILDING UNDER DEMOLITION CONSTRUCTION, OTHER THAN BUILDINGS DEMOLITION, OTHER THAN BUILDINGS CATEGORY INDUSTRIAl/WAREHOUSE INDUSTRIAl/WAREHOUSE INDUSTRIAl/WAREHOUSE INDUSTRIAL/WAREHOUSE INDUSTRIALjWAREHOUSE INDUSTRIALjWAREHOUSE INDUSTRIAL/WAREHOUSE INDUSTRIAl/WAREHOUSE INDUSTRIAL/WAREHOUSE INDUSTRIAL/WAREHOUSE IN DUSTR IAL/WAR EHOUSE INDUSTRIAl/WAREHOUSE INDUSTRIAL/WAREHOUSE INDUSTRIALjWAREHOUSE INDUSTRIAl/WAREHOUSE INDUSTRIAL/WAREHOUSE INDUSTRIAl/WAREHOUSE INDUSTRIAl/WAREHOUSE INDUSTRIAl/WAREHOUSE INDUSTRIAl/WAREHOUSE INDUSTRIAL/WAREHOUSE INDUSTRIAl/WAREHOUSE INDUSTRIAl/WAREHOUSE INSTITUTIONAL INDUSTRIAL/WAREHOUSE INDUSTRIAL/WAREHOUSE INDUSTRIAL/WAREHOUSE INDUSTRIAL/WAREHOUSE INDUSTRIAL/WAREHOUSE INDUSTRIAL/WAREHOUSE INDUSTRIAl/WAREHOUSE INSTITUTIONAL INDUSTRIAL/WAREHOUSE INDUSTRIAl/WAREHOUSE INDUSTRIAL/WAREHOUSE NON-SPECIFIC NON-SPECIFIC NON-SPECIFIC NON-SPECIFIC NON-SPECIFIC NON-SPECIFIC NON-SPECIFIC Government Servk;es Group, Inc. I 8.12 FIXED PROPERTY USE CODE 915 916 917 918 919 920 921 922 924 925 926 927 928 929 930 931 932 933 934 935 936 937 938 939 940 941 942 943 944 945 946 949 950 951 952 953 954 959 960 961 962 963 DESCRIPTION VACANT PROPERTY CONTRACTOR'S SHED IDLE PROPERTY BUILDING UNDER RENOVATION DUMP SANITARY LANDFILL SPECIAL STRUCTURES; INSUFF INFO 8RIDGE, TRESTLE TUNNEL TOLL STATION SHELTER OUTBUILDING, EXCLUDING GARAGE OUTDOOR TELEPHONE BOOTH AERIAL TRAMWAY SPECIAL STRUCTURES NOT CLASS ABOVE OUTDOOR PROPERTIES; INSUFF INFO OPEN LAND, FIELD DUMP, SANITARY LANDFILL PUBLIC MAILBOX CEMETARY CAMPSITE WITH UTILITIES VACANT LOT BEACH GRADED AND CARED FOR PLOTS OF LAND OUTDOOR PROPERTIES NOT CLASS ABOVE WATER AREAS, OTHER IN OPEN SEA, TIDAL WATERS WITHIN DESIGNATED PORT/CHANNEL/ANCH ALONGSIDE QUAY, PIER, PILINGS AT FLAMMABLE lIQ/GAS LOAD/UNLOAD FAC AGROUND LAKE/RIVER/STREAM WATER AREAS NOT CLASS ABOVE RAILROAD PROPERTY; INSUFF INFO AVAIL RAILROAD RIGHT OF WAY SWITCH YARD, MARSHALLING YARD SIDING RAILROAD SIGNALING, SWITCH CONTROL RAILROAD PROPERTY NOT CLASS ABOVE STREET, OTHER DIVIDED HIGHWAY, HIGHWAY PAVED PUBLIC STREET, RESIDENTIAL PAVED PRIVATE STREET, COMMERCIAL CATEGORY VACANT NON-SPECIFIC VACANT NON-SPECIFIC NON-SPECIFIC NON-SPECIFIC NON-SPECIFIC NON-SPECIFIC NON-SPECIFIC NON-SPECIFIC NON-SPECIFIC NON-SPECIFIC NON-SPECIFIC NON-SPECIFIC NON-SPECIFIC VACANT NON-SPECIFIC NON-SPECIFIC NON-SPECIFIC RV PARK VACANT NON-SPECIFIC VACANT NON-SPECIFIC NON-SPECIFIC NON-SPECIFIC NON-SPECIFIC NON-SPECIFIC NON-SPECIFIC NON-SPECIFIC NON-SPECIFIC NON-SPECIFIC NON-SPECIFIC NON-SPECIFIC NON-SPECIFIC NON-SPECIFIC NON-SPECIFIC NON-SPECIFIC NON-SPECIFIC NON-SPECIFIC NON-SPECIFIC NON-SPECIFIC Govemment5ervlcesGroup, Inc. 18-13 FIXED PROPERTY USE CODE 964 965 969 970 971 972 973 974 979 980 981 982 983 984 989 NNN UUU DESCRIPTION UNPAVED STREET, ROAD, PATH UNCOVERED PARKING AREA RD/PARKING NOT CLASS ABOVE AIRCRAFT AREAS; INSUFF INFO IN FLIGHT AIRCRAFT RUNWAY TAXIWAY/UNCOV PARK/MAINT AREA AIRCRAFT LOADING AREA AIRCRAFT AREAS NOT CLASS ABOVE EQUIP OPERATING; INSUFF INFO CONSTRUCTION SITE OIL, GAS FIELD PIPELINE, POWER LINE RIGHT OF WAY INDUSTRIAL PLANT YARD EQUIPMENT OPERATING AREAS NOT CLASS ABOVE NONE UNDETERMINED CATEGORY NON-5PECIFIC NON-SPECIFIC NON-5PECIFIC COMMERCIAL COMMERCIAL COMMERCIAL COMMERCIAL COM M ERCIAL COMMERCIAL NON-5PECIFIC NON-5PECIFIC NON-5PECIFIC NON-5PECIFIC INDUSTRIAL/WAREHOUSE NON-5PECIFIC NON-5PECIFIC NON-5PECIFIC Government Services Group, Inc. I 8-14 Appendix C DOR CODES DOR DESCRIPTIONS CATEGORY 0000 VACANT RESIDENTIAL VACANT LAND 0100 SINGLE FAMILY IMPROVED SINGLE FAMILY 0200 MOBILE HOME SINGLE FAMILY 0300 MULTI FAMILY +10 UNITS MULTI-FAMILY 0400 CONDO MULTI-FAMILY 0401 CONDO MULTI-FAMILY 0500 CO-OPS MULTI-FAMILY 0600 RETIREMENT HOMES/NONEXPT NURSING HOME 0700 MISC RESIDENTIAL SINGLE FAMILY 0800 MULTI FAMILY 2-9 UNITS MULTI-FAMILY 0900 TIME SHARE MULTI-FAMILY 1000 VACANT COMMERCIAL VACANT LAND 1100 STORES 1 STORY COMMERCIAL 1200 MIXED USE STORE/OFFICE COMMERCIAL 1300 DEPARTMENT STORES COM M ERCIAL 1400 SUPERMARKETS COMMERCIAL 1500 REGIONAL SHOPPING CTRS COMMERCIAL 1600 COMMUNITY SHOPPING CTR COMMERCIAL 1700 OFFICE NON-PROF 1 STORY COMMERCIAL 1800 OFFICE NON-PROF 2+ STORY COMMERCIAL 1900 PROFFESIONAL SERVICES COMMERCIAL 2000 AIR/MARINE/BUS TERMINALS COMMERCIAL 2100 R ESTAURANTS/CAFETER IAS COMMERCIAL 2200 DRIVE-IN RESTAURANT COM M ERCIAL 2300 BANKjS & L/MORTGAGE/CREDIT COMMERCIAL 2400 INSURANCE COMPANY OFFICE COMMERCIAL 2500 REPAIRS SVC TV/LAUNDRIES COMMERCIAL 2600 SERVICE STATIONS COMMERCIAL 2700 AUTO SALES/SERVICE/RENTAL COM M ERCIAL 2800 MOBILE HOME PARKS/PK LOTS MOBILE HOME PARK 2900 WHOLESALE/PRODUCE OUTLETS COMMERCIAL 3000 FLORIST/GREENHOUSE COMMERCIAL 3100 OPEN STADIUMS COMMERCIAL 3200 THEATER/AUDITORIUM (ENCL) COM M ERCIAL 3300 NIG HTCLU B/BAR/LOU NG E COMMERCIAL 3400 BOWLING/SKATING/POOL HALL COMMERCIAL 3500 TOURIST ATTRACTION COMMERCIAL 3600 CAMPS RV PAR K 3700 RACETRACK; HORSE/DOG/AUTO COMMERCIAL 3800 GOLF COURSE/DRIVING RANGE COM M ERCIAL 3900 HOTELS/MOTELS HOTEL/MOTEL Government Servtces GrouP. Inc. I C-l DOR DESCRIPTIONS CATEGORY 4000 VACANT INDUSTRIAL VACANT LAND 4100 IT MFG/SM MACH SHOP/PRINT INDUSTRIALjWAREHOUSE 4200 HEAVY IND/EQUIP MFG/MACH INDUSTRIALjWAREHOUSE 4300 lUMBER YARD/SAWMill INDUSTRIALjWAREHOUSE 4400 PACK PLANT (FRUIT/MEAT) INDUSTRIALjWAREHOUSE 4500 CANNER IES/DISTlllERIES INDUSTRIALjWAREHOUSE 4600 FOOD PROCESSING/BAKERIES INDUSTRIALjWAREHOUSE 4700 CEMENT PLANTS INDUSTRIALjWAREHOUSE 4800 WAREHOUSING INDUSTRIALjWAREHOUSE 4900 OPEN STORAGE INDUSTRIALjWAREHOUSE 5000 IMPROVED AGRICULTURAL RESIDENTIAL 5100 VEGETABLE CROPS AGRICULTURAL 5200 BI-ANNUAl ROW CROPS AGRICULTURAL 5300 ROW CROPS AGRICULTURAL 5400 TIMBERLAND SITE 90+ AGRICULTURAL 5500 TIMBERLAND SITE BO-89 AGRICULTURAL 5600 TIMBERLAND SITE 70-79 AGRICULTURAL 5700 TIMBERLAND SITE 60-69 AGRICULTURAL 5800 TIMBERLAND SITE 50-59 AGRICULTURAL 5900 TIMBERLAND NOT CLASSIFIED AGRICULTURAL 6000 IMPROVED PASTURE LAND AGRICULTURAL 6100 SEMI-IMPROVED LAND AGRICULTURAL 6200 NATIVE LAND AGRICULTURAL 6300 WASTE LAND AGRICULTURAL 6400 GRAZING LAND CLASS V AGRICULTURAL 6500 GRAZING LAND CLASS VI AGRICULTURAL 6600 CITRUS AGRICULTURAL 6700 POULTRY /BEES/FISH/RABBIT AGRICULTURAL 6800 DAIRY, HOG & CATTLE FEED AGRICULTURAL 6900 ORNAMENTALS, MISC AG AGRICULTURAL 7000 VACANT INSTITUTIONAL VACANT LAND 7100 CHURCHES INSTITUTIONAL 7200 PRIVATE SCHOOLS & COllEGE INSTITUTIONAL 7300 PRIVATE OWNED HOSPITALS INSTITUTIONAL 7400 HOMES FOR THE AGED NURSING HOME 7500 ORPHANAGES INSTITUTIONAL 7600 MORTUAR IES/CEM ETERIES INSTITUTIONAL 7700 CLUBS, lODGES, UNION HAllS COMMERCIAL 7800 SANITARIUMS, CONVAlES, REST INSTITUTIONAL 7900 CULTURAL ORG, FACIILlTIES INSTITUTIONAL 8000 UNDEFINED EXCLUDE 8100 MILITARY INSTITUTIONAL Government Services GrouP. Inc. I C-2 DOR DESCRIPTIONS CATEGORY 8200 GOVT FOREST/PARKS/RECREATIONAL INSTITUTIONAL 8300 PUBLIC COUNTY SCHOOLS INSTITUTIONAL 8400 COllEGES INSTITUTIONAL 8500 HOSPITALS INSTITUTIONAL 8600 COU NTY INSTITUTIONAL 8700 STATE INSTITUTIONAL 8800 fEDERAL INSTITUTIONAL 8900 MUNICIPAL NOT PARKS INSTITUTIONAL 9000 lEASEHOlO GOVT OWNED INSTITUTIONAL 9100 UTilITIES, GAS/ElECjTElEP INDUSTRIAL/WAREHOUSE 9200 MINING, PETROLEUM, GAS INDUSTRIAL/WAREHOUSE 9300 SUBSURfACE RIGHTS EXCLUDE 9400 RIGHT-Of-WAY EXCLUDE 9500 RIVERS & LAKES, SUBMERGED EXCLUDE 9600 SEWAGE DISP, BORROW PITS EXCLUDE 9700 OUTDOOR REC OR PARK COMMERCIAL 9800 CENTRAllY ASSESSED EXCLUDE 9900 ACREAGE NON AGRICULTURAL VACANT LAND Government Services Group, Inc. I (}3