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Item R1 , BOARD OF COUNTY COMMISSIONERS . AGENDA ITEM SUMMARY Meeting Date: April 16. 2008 Division: Countv Attornev Bulk Item: Yes No xx Staff Contact Person: Cynthia L. Hall x3470 - AGENDA ITEM WORDING: Approval of an Ordinance establishing a procedure for collecting fIre protection assessments via the uniform method of collection, as a non-ad valorem assessment on the tax bill. ITEM BACKGROUND: The BOCC at its March 2008 meeting gave permission to advertise an ordinance establishing a procedure by which the County could use non-ad valorem assessments to fund fIre protection services, facilities and programs. PREVIOUS RELEVANT BOCC ACTION: None CONTRACT/AGREEMENT CHANGES: N/A STAFF RECOMMENDATIONS: Approval TOTAL COST: BUDGETED: Yes - No - COST TO COUNTY: SOURCE OF FUNDS: REVENUE PRODUCING, y" _ ~_ AMOUNT PER MONTH_ y~_ APPROVED BY: County Atty -2L OMB/Purchasing _ Risk Management_ DOCUMENTATION: Included x Not Required_ ~ L DISPOSITION: AGENDA ITEM # . - e:.o lseci ~JC~Up ORDINANCE NO. -2008 . AN ORDINANCE OF THE BOARD OF COUNTY COMMISSIONERS OF MONROE COUNTY, FLORIDA; RELATING TO THE PROVISION OF FIRE PROTECTION SERVICES AND FACILITIES IN MONROE COUNTY, FLORIDA; AUTHORIZING THE IMPOSITION AND COLLECTION OF FIRE PROTECTION ASSESSMENTS AGAINST PROPERTY; PROVIDING CERTAIN DEFINITIONS INCLUDING A DEFINITION FOR THE TERM "FIRE PROTECTION ASSESSMENT"; ESTABLISHING A PROCEDURE FOR IMPOSING FIRE PROTECTION ASSESSMENTS; PROVIDING THAT FIRE PROTECTION ASSESSMENTS CONSTITUTE A LIEN ON ASSESSED PROPERTY UPON ADOPTION OF ASSESSMENT ROLL; PROVIDING THAT THE LIEN FOR A FIRE PROTECTION ASSESSMENT COLLECTED PURSUANT TO SECTIONS 197.3632 AND 197.3635, FLORIDA STATUTES, UPON PERFECTION SHALL ATTACH TO THE PROPERTY ON THE PRIOR JANUARY 1, THE LIEN DATE FOR AD VALOREM TAXES; PROVIDING THAT A PERFECTED LIEN SHALL BE EQUAL IN RANK AND DIGNITY WITH THE LIENS OF ALL STATE, COUNTY, DISTRICT, OR MUNICIPAL TAXES AND ASSESSMENTS AND SUPERIOR IN DIGNITY TO ALL OTHER PRIOR LIENS, MORTGAGES, TITLES, AND CLAIMS; PROVIDING A PROCEDURE FOR COLLECTION OF FIRE PROTECTION ASSESSMENTS; PROVIDING A MECHANISM FOR THE IMPOSITION OF ASSESSMENTS ON GOVERNMENT PROPERTY; PROVIDING FOR SEVERABILITY; AND PROVIDING AN EFFECTIVE DATE. ARTICLE I INTRODUCTION SECTION 1.01. DEFINITIONS. As used in this Ordinance, the following words and terms shall have the following meanings, unless the context clearly otherwise requires: "Annual Rate Resolution" means a resolution adopted by the Board of County Commissioners each Fiscal Year to set the Assessed Rate. 1 "Assessed Properties" means the properties contained within the . Benefit Area. "Board" means the Board of County Commissioners of Monroe County, Florida. "Building" means any structure, whether temporary or permanent, built for support, shelter or enclosure of persons, chattel or property of any kind, including mobile homes. "Building Area" means the adjusted area of a Building expressed in square feet and reflected on the Tax Roll, or, in the event such information is not reflected or determined not to be reflected accurately on the Tax Roll, the area determined by the County. "Commercial Property" means those Tax Parcels with a code description designated as Commercial in the Fixed Property Use Codes. "Cost Apportionment" means the apportionment of Fire Protection Assessed Cost among all Property Use categories according to the Demand Percentages. "County" means Monroe County, a political subdivision of the State of Florida. "County Administrator" means the chief administrative officer of the County, designated by the Board to be responsible for coordinating the Fire Protection Assessments, or such person's designee. "Demand Percentage" means the percentage of demand for fire 2 . protection services, facilities, or programs attributable to each Property Use . category determined by analyzing the historical demand for fire protection services as reflected in the Monroe County Fire Protection Incident Reports. "DOR Code" means a Property Use Code generated by the Florida Department of Revenue as established in Rule 12D-8.008, Florida Administrative Code. "Dwelling Unit" means (a) a Building, or a portion thereof, to be used for residential purposes, consisting of one or more rooms arranged, designed, used or intended to be used as living quarters for one family entity, or (b) the use of land in which lots or space are offered for rent or lease for the placement of mobile homes. "Emergency Medical Services Cost" means the amount determined by the Board to be associated with or attributable to the provision of Emergency Medical Services. "Estimated Fire Protection Assessment Rate Schedule" means the rate schedule specifying the Fire Protection Assessed Costs and the estimated Fire Protection Assessments determined in Section 10 of this Initial Assessment Resolution. "Final Assessment Resolution" means the resolution described in Section 2.06 of the Ordinance. "Fire Protection Assessed Costs" means the costs of fire protection services to be funded through special assessments as adopted by this Initial 3 Assessment Resolution, as qualified by the following: . (1 ) In the event the County also imposes an impact fee upon that part of new growth or development for fire protection service-related capital improvements paid by impact fees, the Fire Protection Assessed Cost shall not include that portion of such costs attributable to capital improvements necessitated by new growth or development that will be paid by those impact fees; and (2) In no event shall the Fire Protection Assessed Cost include any amount attributable to the Emergency Medical Services Cost. "Fire Protection Incident Reports" means those incident reports generated by Monroe County Fire Protection minus information regarding Emergency Medical Services, or an individual report that documents a Monroe County Fire protection response, the type of situation found, and the incident address. "Fiscal Year" means the period commencing on October 1 of each year and continuing through the next succeeding September 30, or such other period as may be prescribed by law as the fiscal year for the County, which shall be the final proceeding for the initial imposition of the annual fire protection assessment. "Fixed Property Use Codes" means Florida Fire Incident Report System property use codes. "Hotel and Motel Property" means those Tax Parcels with a Code Description designed as "Hotel/Motel" in the Improvement Codes. 4 "lndustriallWarehouse Property" means those Tax Parcels designated . as "Industrial/Warehouse" in the Fixed Property Use Codes. "Initial Assessment Resolution" means this document, which shall be the initial proceeding for identification of Collection Costs and for imposition of an Annual Fire Protection Assessment. "Institutional Property" means those Tax Parcels designated with a Code Description of "Institutional" in the Property Use Codes. "Mixed Use Property" means a Tax Parcel that contains Buildings whose use descriptions are capable of assignment under a Code Description in the Property Use Codes in more than one Property Use Category. "Non-Ad Valorem Assessment Roll" means a non-ad valorem assessment roll, as defined in Section 197 .3632( 1 )( e), Florida Statutes, approved by a Final Assessment Resolution or an annual rate resolution. "Non-Residential Property" means collectively, those Tax Parcels with . Code Descriptions designated as "Commercial," "Institutional," "lndustriallWarehouse", and "Transient Occupancy Property" in the Property Use Codes. "Ordinance" means Ordinance No. -2008. "Parcel Apportionment" means the apportionment of Fire Protection Assessed Costs to each Property Use Category by Cost Apportionment among the Tax Parcels using the methodology described herein. 5 "Property Appraiser" means the Monroe County Property Appraiser. . "Recreational Vehicle Park" means a place (a) set aside and offered by a person for remuneration for parking, accommodation, or rental of five or more recreational vehicles or tents and (b) licensed by the Department of Health of the State of Florida under Chapter 513, Florida Statutes, as may be amended from time to time. "Residential Property" means those Tax Parcels with a Code Description designated as Residential in the Property Use Codes. "Tax Collector" means the Monroe County Tax Collector. "Tax Parcel" means a parcel of property located within the County to which the Property Appraiser has assigned a distinct ad valorem property tax identification number. "Tax Roll" means the real property ad valorem tax assessment roll described in Section 193.114(2), Florida Statutes. "Transient Occupancy Property" means those Tax Parcels that meet the definition of Hotel and Motel Property and Recreational Vehicle Park. "Uniform Assessment Collection Act" means Sections 197.3632 and 197.3635, Florida Statutes, or any successor statutes authorizing the collection of non-ad valorem assessments on the same bill as ad valorem taxes, and any applicable regulations promulgated thereunder. "Unit" means (a) the use of land in which lots or spaces are offered for rent or lease for the place of recreational vehicles within a Recreational Vehicle 6 Park, or (b) the use of land whereby an individual room within a Hotel and Motel . is offered for rent or lease for temporary occupancy. SECTION 1.02. INTERPRETATION. Unless the context indicates otherwise, words importing the singular number include the plural number, and vice versa; the terms "hereof," "hereby," "herein," "hereto," "hereunder" and similar terms refer to this Ordinance; and the term "hereafter" means after, and the term "heretofore" means before, the effective date of this Ordinance. Words of any gender include the correlative words of the other genders, unless the sense indicates otherwise. SECTION 1.03. GENERAL FINDINGS. It is hereby ascertained, determined, and declared that: (A) Pursuant to Article VIII, Section 1, Florida Constitution, and Sections 125.01 and 125.66, Florida Statutes, the Board has all powers of local self-govemment to perform county functions and to render county services in a manner not inconsistent with law, and such power may be exercised by the enactment of County ordinances. (B) The Fire Protection Assessment discussed herein provides a special benefit to property in that the real property being assessed derives a direct, special benefit from the services, equipment, and personnel being funded with the assessed amounts. (C) The Annual Fire Protection Assessment authorized by this Ordinance provides an equitable method of funding the Assessable Costs, in that the Assessable Costs are fairly and reasonably apportioned among the properties that will receive the special benefits funded by the assessments. (0) The purpose of this Ordinance is to (1) provide procedures and standards for the imposition of an Annual Fire Protection Assessment by the County under the general 7 home rule powers of a county to impose special assessments; (2) identify the Assessable Costs to be collected by the imposition of the Annual Fire Protection Assessments; (3) authorize a procedure for the funding of Fire Protection facilities providing special benefits to property within the County; and (4) legislatively determine the special benefit provided to Assessed Property from the provision of Fire Protection facilities and services. (0) The Annual Fire Protection Assessment, to be imposed using the procedures provided in this Ordinance, shall constitute a non-ad valorem assessment within the meaning and intent of the Uniform Assessment Collection Act. (E) The Annual Fire Protection Assessment to be imposed using the procedures provided in this Ordinance are imposed by the Board, not the Clerk, Property Appraiser or Tax Collector. The duties of the Clerk, Property Appraiser and Tax Collector under the provisions of this Ordinance and the Uniform Assessment Collection Act are ministerial. SECTION 1.04. LEGISLATIVE DETERMINATIONS OF SPECIAL BENEFIT. It is hereby ascertained and declared that the Fire Protection services and facilities comprising the Assessable Costs provide a special benefit to property because Fire Protection services and facilities possess a logical relationship to the use and enjoyment of improved property by: (1) protecting the value and integrity of improvements, structures and land through the availability and provision of comprehensive fire protection services; (2) protecting the life and safety of intended occupants in the use and enjoyment of the property; (3) lowering the cost of fire insurance by the presence of a professional and comprehensive fire program; and (iv) containing fire incidents occurring on land with the potential to spread and endanger other property and property features. 8 . ARTICLE II ANNUAL FIRE PROTECTION ASSESSMENTS SECTION 2.01. GENERAL AUTHORITY. (A) The Board is hereby authorized to impose an Annual Fire Protection Assessment to fund all or any portion of the Assessable Costs upon benefited property at a rate of assessment based on the special benefit accruing to such property from the County's provision of Fire Protection services and facilities. All Annual Fire Protection Assessments shall be imposed in conformity with the procedures set forth in this Article II. (B) Nothing contained in this Ordinance shall be construed to require the imposition of an Annual Fire Protection Assessment against Govemment Property. SECTION 2.02. INITIAL PROCEEDINGS. (A) As a condition precedent to the initial imposition of an Annual Fire Protection Assessment, the County, prior to June 1 of each year shall certify an Initial Fire Protection Assessment Notice containing the following information: (1 ) Summary description of each parcel of property (conforming to the description contained on the Tax Roll) subject to the Annual Fire Protection Assessment; (2) The name of the Owner of each parcel as shown on the Tax Roll; (3) The Assessable Costs attributable to each parcel; and (4) The Annual Fire Protection Assessment amount. SECTION 2.03. INITIAL ASSESSMENT RESOLUTION. Thereafter, the initial proceeding for the imposition of an Annual Fire Protection Assessment shall be the 9 adoption of an Initial Assessment Resolution by the Board, (1) describing the properties electing to pay the Assessable Costs in installments by the imposition of an Annual Fire Protection Assessment, (2) determining the Assessable Costs to be assessed against each property, (3) establishing the Annual Fire Protection Assessment amount for the ensuing Fiscal Year, (4) confirming the Fire Protection Assessment Term; and (5) directing the County Administrator to (a) prepare the initial Assessment Roll, as required by Section 2.04 hereof, and (b) publish the notice required by Section 2.06 hereof. SECTION 2.04. INITIAL ASSESSMENT ROLL. (A) The County Administrator shall prepare, or direct the preparation of, the initial Assessment Roll, which shall contain the following: (1 ) A summary description of all Assessed Property conforming to the description contained on the Tax Roll. (2) The name of the Owner of the Assessed Property. (3) The amount of the Annual Fire Protection Assessment to be imposed against each such parcel of Assessed Property. (B) The initial Assessment Roll shall be retained by the County Administrator and shall be open to public inspection. The foregoing shall not be construed to require that the Assessment Roll be in printed form if the amount of the Annual Fire Protection Assessment for each parcel of property can be determined by use of a computer terminal available to the public. SECTION 2.05. NOTICE. (A) Notice by Mail. At least 20 days prior to the public hearing, the County Administrator shall mail or cause to be mailed a notice of the public hearing to each 10 person owning property subject to the assessment. Said notice shall be mailed by first- . class mail, and shall include all of the information required by Section 197.3632(4)(b), Florida Statutes. (B) Notice by Publication. Upon completion of the initial Assessment Roll, the County Administrator shall publish, or direct the publication of, once in a newspaper of general circulation within the County a notice stating that at a meeting of the Board on a certain day and hour, not earlier than 20 calendar days from such publication, which meeting shall be a regular, adjoumed, or special meeting, the Board will hear objections of all interested persons to the Final Assessment Resolution and approve the aforementioned initial Assessment Roll. The published notice shall conform to the requirements set forth in the Uniform Assessment Collection Act. SECTION 2.06. ADOPTION OF FINAL ASSESSMENT RESOLUTION. At the public hearing as noticed pursuant to Sections 2.05 hereof, or to which an adjournment or continuance may be taken by the Board, the Board shall receive any oral or written objections of interested persons and may then, or at any subsequent meeting of the Board adopt the Final Assessment Resolution which shall (A) confirm, modify, or repeal the Initial Assessment Resolution with such amendments, if any, as may be deemed appropriate by the Board; (B) impose the Annual Fire Protection Assessment; (C) approve the initial Assessment Roll, with such amendments as it deems just and right; and (0) determine the method of collection. The adoption of the Final Assessment Resolution by the Board shall constitute a legislative determination that all parcels assessed derive a special benefit from the Fire Protection services and facilities to be provided or constructed and a legislative determination that the Annual Fire Protection Assessment is fairly and reasonably 11 apportioned among the properties that receive the special benefit. All written objections to the Final Assessment Resolution shall be filed with the County Administrator at or before the time of such hearing. The Final Assessment Resolution shall constitute the Annual Rate Resolution for the initial Fiscal Year in which an Annual Fire Protection Assessment is imposed or reimposed hereunder. SECTION 2.07. EFFECT OF FINAL ASSESSMENT RESOLUTION. The Annual Fire Protection Assessment for the initial Fiscal Year shall be established upon adoption of the Final Assessment Resolution. The adoption of the Final Assessment Resolution shall be the final adjudication of the issues presented (including, but not limited to, the reasonableness of the legislative determination of special benefit and fair apportionment to the Assessed Property; the reasonableness of the method of apportionment; the enforceability and accuracy of the calculation of the initial rate of assessment and the preparation of the initial Assessment Roll; and the validity and enforceability of the lien of the Annual Fire Protection Assessment), unless proper steps shall be initiated in a court of competent jurisdiction to secure relief within 20 days from the date of the Board action on the Final Assessment Resolution. The initial Assessment Roll, as approved by the Final Assessment Resolution, shall be delivered to the Tax Collector, as required by the Uniform Assessment Collection Act, or if the altemative method described in Section 3.02 hereof is used to collect the Annual Fire Protection Assessments, such other official as the Board by resolution shall designate. SECTION 2.08. ADOPTION OF ANNUAL RATE RESOLUTION. (A) The Board shall adopt an Annual Rate Resolution during its budget adoption process for each Fiscal Year following the initial Fiscal Year during the Fire Protection 12 Assessment Term. . (B) As the initial proceedings for the adoption of an Annual Rate Resolution the County shall certify prior to June 1 of each Fiscal Year a Supplemental Fire Protection Assessment Notice containing the following information: (1) For each Supplemental Annual Fire Protection Assessment: (a) summary description of the parcel subject to the assessment (conforming to the description contained on the Tax Roll); (b) the name of the Owner of the parcel assessed as shown on the Tax Roll; (c) the Assessable Costs, Annual Fire Protection Assessment amount, Fire Protection Assessment Term and Assessment Interest Amount attributable to the assessed parcel for the Supplemental Annual Fire Protection Assessment; and (d) acknowledgment of the receipt of the Initial Fire Protection Assessment for the parcel subject to the Supplemental Annual Fire Protection Assessment; and (2) Any deletions of an Annual Fire Protection Assessment imposed against a parcel of property or a previously adopted Assessment Roll as a consequence of the prepayment of unpaid Assessable Costs pursuant to any right of prepayment provided by resolution. (C) Based on the information provided in the Supplemental Fire Protection Assessment Notice, the Board shall adopt an Annual Rate Resolution: (1 ) Authorizing the date, time, and place of a public hearing to receive and consider comments from the public and consider the adoption of the Annual Rate Resolution for the upcoming Fiscal Year; and (2) Oirecting the County Administrator to (a) update the 13 Assessment Roll, (b) provide notice by publication pursuant to Section 2.05 herein; (c) provide notice' by first class mail to affected Owners in the event circumstances described in subsection (E) of this Section so require; and (d) directing and authorizing any supplemental or additional notice deemed proper, necessary or convenient by the County. (D) The Annual Rate Resolution shall (1) establish the Annual Fire Protection Assessment to be imposed in the upcoming Fiscal Year and (2) approve the Assessment Roll for the upcoming Fiscal Year with such adjustments as the Board deems just and right. The Assessment Roll shall be prepared in accordance with the method of apportionment set forth in the Preliminary Assessment Resolution, together with modifications, if any, that are provided and confirmed in the Final Assessment Resolution or any subsequent Annual Rate Resolution. (E) As to any Assessed Property not included on an Assessment Roll approved by the adoption of the Final Assessment Resolution or a prior year Annual Rate Resolution, the adoption of the succeeding Annual Rate Resolution shall be the final adjudication of the issues presented as to such Assessed Property (including, but not limited to, the reasonableness of the legislative determination of special benefit and fair apportionment to the Assessed Property; the reasonableness of the method of apportionment; the enforceability and accuracy of the calculation of the initial rate of assessment and the preparation of the initial Assessment Roll; and the validity and enforceability of the lien of the Annual Fire Protection Assessment), unless proper steps shall be initiated in a court of competent jurisdiction to secure relief within 20 days from the date of the Board action on the Annual Rate Resolution. Nothing contained herein shall 14 be construed or interpreted to affect the finality of any Annual Fire Protection Assessment not challenged within the required 20-day period for those Annual Fire Protection Assessments previously imposed against Assessed Property by the inclusion of the Assessed Property on an Assessment Roll approved in the Final Assessment Resolution or any subsequent Annual Rate Resolution. (G) The Assessment Roll, as approved by the Annual Rate Resolution, shall be delivered to the Tax Collector as required by the Uniform Assessment Collection Act, or if the altemative method described in Section 3.02 hereof is used to collect the Annual Fire Protection Assessment, such other official as the Board by resolution shall designate. If the Annual Fire Protection Assessment against any property shall be sustained, reduced, or abated by the court, an adjustment shall be made on the Assessment Roll. SECTION 2.09. LIEN OF ANNUAL FIRE PROTECTION ASSESSMENTS. Upon the adoption of the Assessment Roll, all Annual Fire Protection Assessments shall constitute a lien against Assessed Property equal in rank and dignity with the liens of all state, county, district, or municipal taxes and special assessments. Except as otherwise provided by law, such lien shall be superior in dignity to all other prior liens, mortgages, titles, and claims, until paid. The lien for an Annual Fire Protection Assessment shall be deemed perfected upon the Board's adoption of the Final Assessment Resolution or the Annual Rate Resolution, whichever is applicable. The lien for an Annual Fire Protection Assessment collected under the Uniform Assessment Collection Act shall attach to the property included on the Assessment Roll as of the prior January 1, the lien date for ad valorem taxes imposed under the Tax Roll. The lien for an Annual Fire Protection Assessment collected under the altemative method of collection provided in Section 3.02 15 shall be deemed perfected upon the Board's adoption of the Final Assessment Resolution . or the Annual Rate Resolution, whichever is applicable, and shall attach to the property on such date of adoption. SECTION 2.10. REVISIONS TO ANNUAL FIRE PROTECTION ASSESSMENTS. If any Annual Fire Protection Assessment made under the provisions of this Ordinance is either in whole or in part annulled, vacated, or set aside by the judgment of any court, or if the Board is satisfied that any such Annual Fire Protection Assessment is so irregular or defective that the same cannot be enforced or collected, or if the Board has failed to include or omitted any property on the Assessment Roll which property should have been so included, the Board may take all necessary steps to impose a new Annual Fire Protection Assessment against any property benefited by the Fire Protection Assessed Costs, following as nearly as may be practicable, the provisions of this Ordinance and in case such second Annual Fire Protection Assessment is annulled, vacated, or set aside, the Board may obtain and impose other Annual Fire Protection Assessments until a valid Annual Fire Protection Assessment is imposed. SECTION 2.11. PROCEDURAL IRREGULARITIES. Any informality or irregularity in the proceedings in connection with the levy of any Annual Fire Protection Assessment under the provisions of this Ordinance shall not affect the validity of the same after the approval thereof, and any Annual Fire Protection Assessment as finally approved shall be competent and sufficient evidence that such Annual Fire Protection Assessment was duly levied, that the Annual Fire Protection Assessment was duly made and adopted, and that all other proceedings adequate to such Annual Fire Protection Assessment were duly had, taken, and performed as required by this Ordinance; and no 16 variance from the directions hereunder shall be held material unless it be clearly shown . that the party objecting was materially injured thereby. SECTION 2.12. CORRECTION OF ERRORS AND OMISSIONS. (A) No act of error or omission on the part of the Property Appraiser, Tax Collector, County Administrator, Board, or their deputies or employees, shall operate to release or discharge any obligation for payment of an Annual Fire Protection Assessment imposed by the Board under the provision of this Ordinance. (B) When it shall appear that any Annual Fire Protection Assessment should have been imposed under this Ordinance against a parcel of property specially benefited by the provision of Fire Protection services, facilities, or programs, but that such property was omitted from the Assessment Roll; or such property was erroneously assessed; or was not listed on the Tax Roll as an individual parcel of property as of the effective date of the Assessment Roll approved by the Annual Rate Resolution for any upcoming Fiscal Year, the Board may, upon provision of a notice by mail provided to the Owner of the omitted or erroneously assessed parcel in the manner and form provided in the Uniform Assessment Collection Act, impose the applicable Annual Fire Protection Assessment for the Fiscal Year in which such error or omission is discovered, in addition to the applicable Annual Fire Protection Assessment due for the prior two Fiscal Years. Such Annual Fire Protection Assessment shall constitute a lien against Assessed Property equal in rank and dignity with the liens of all state, county, district, or municipal taxes and special assessments, and superior in rank and dignity to all other prior liens, mortgages, titles, and claims in and to or against the real property involved, shall be collected as provided in Article III hereof, and shall be deemed perfected on the date of adoption of the resolution imposing the omitted, 17 delinquent, or corrected assessments. (C) Prior to the delivery of the Assessment Roll to the Tax Collector in accordance with the Uniform Assessment Collection Act, the County Administrator shall have the authority at any time, upon his or her own initiative or in response to a timely filed petition from the Owner of any property subject to an Annual Fire Protection Assessment, to reclassify property based upon presentation of competent and substantial evidence, and correct any error in applying the Annual Fire Protection Assessment apportionment method to any particular parcel of property not otherwise requiring the provision of notice pursuant to the Uniform Assessment Collection Act. Any such correction shall be considered valid ab initio and shall in no way affect the enforcement of the Annual Fire Protection Assessment imposed under the provisions of this Ordinance. All requests from affected property owners for any such changes, modifications or corrections shall be referred to, and processed by, the County Administrator and not the Property Appraiser or Tax Collector. (0) After the Assessment Roll has been delivered to the Tax Collector in accordance with the Uniform Assessment Collection Act, any changes, modifications, or c0rrections thereto shall be made in accordance with the procedures applicable to correcting errors and insolvencies on the Tax Roll upon timely written request and direction of the County Administrator. ARTICLE III COLLECTION AND USE OF ANNUAL FIRE PROTECTION ASSESSMENTS SECTION 3.01. METHOD OF COLLECTION. (A) Unless otherwise directed by the Board, the Annual Fire Protection Assessments shall be collected pursuant to the uniform method provided in the Uniform 18 Assessment Collection Act, and the County shall comply with all applicable provisions of . the Uniform Assessment Collection Act. Any hearing or notice required by this Ordinance may be combined with any other hearing or notice required by the Uniform Assessment Collection Act or other provision of law. (B) The amount of an Annual Fire Protection Assessment to be collected using the uniform method pursuant to the Uniform Assessment Collection Act for any specific parcel of benefitted property may include an amount equivalent to the payment delinquency, delinquency fees and recording costs for a prior year's assessment for a comparable service, facility, or program provided: (1) the collection method used in connection with the prior year's assessment did not employ the use of the uniform method of collection authorized by the Uniform Assessment Collection Act, (2) notice is provided to the Owner as required under the Uniform Assessment Collection Act, and (3) any lien on the affected parcel for the prior year's assessment is supplanted and transferred to such Annual Fire Protection Assessment upon certification of a non-ad valorem roll to the Tax Collector by the County. (C) Hardship Exemption. (1 ) To qualify for a hardship exemption, the owner of Residential Property shall meet the following criteria: a. The Owner shall occupy the Residential Property and be entitled to a homestead exemption pursuant to Chapter 196, Florida Statutes; b. For the continuous 12 months immediately prior to the date on which an application for homestead exemption is filed, the Owner and all other occupants of the Residential Property must meet eligibility 19 . requirements for the Florida Work and Gain Economic Self-Sufficiency (WAGE'S) program and the Owner must be an eligible participant in the WAGES program; the Owner must be a recipient of food stamps or Supplemental Security Income; or the Owner must be certified for any service offered by the Monroe County Oepartment of Social Services as of the date of the application; and c. The Owner shall have the present intent to maintain the Residential Property as his/her permanent place of residence within the entire fiscal year for which the Fire Protection Services Assessment is to be imposed. (2) On an annual basis, by no later than September 1 of the year preceding the start of the fiscal year in which the assessment is to be imposed, the Owner seeking the hardship exemption shall file an application with the Monroe County Oepartment of Social Services to obtain a hardship exemption. Such an application shall contain the following information: a. Name and address of the Owner; b. Address and legal description of the Residential Property for which the hardship exemption is sought; c. Names and ages of all occupants of the property; d. Certification from the Florida Oepartment of Children and Family Services or other such satisfactory proof that the Owner is an eligible participant of the WAGES program, or a recipient of food stamps or SSI, or must be certified to receive services from the Monroe County Oepartment of Social Services; and e. A statement by the Owner agreeing to notify the County 20 . immediately if the property is sold or conveyed or if the Owner vacates the Property. . (3) On an annual basis, by no later than September 1 of the year preceding the start of the fiscal year in which the assessment is to be imposed, the Owner seeking the hardship exemption shall file an application with the Monroe County Oepartment of Social Services to obtain a hardship exemption. Such an application shall contain the following information: (4) The Oirector of the Community Service Oivision shall render his/her decision as to eligibility of the Owner for a hardship exemption in writing, with copies to the County Administrator and the Tax Collector. If the Owner qualifies for the hardship exemption, the exemption shall be granted and payment of the Owner's Fire Protection Services Assessment shall be made from funds appropriated by the Board for that purpose. The Owner may request review of a denial of a request for a hardship exemption by filing a petition in writing with the County Administrator within 30 days of notification of the denial. The County Administrator shall review the denial within 30 days of the filing of the request for review, and issue a decision in writing. If the County Administrator upholds the denial, the owner shall have a further right of review by the Board. An owner shall file a request for review by the Board with the County Administrator within 30 days of the notification of the County Administrator's decision. The Board shall review the matter within 90 days of the filing of the request for review. Failure to file the petition in accordance with the time limits set forth above shall be deemed a waiver of any right of review. 21 (5) The hardship exemption shall be for one fiscal year only and the Owner shall be required to file a new application to obtain a hardship exemption for each subsequent fiscal year. (6) An interim Fire Protection Services Assessment shall be imposed against Residential Property that has received a hardship exemption in the event the Owner sells or conveys the Property in the year in which the hardship exemption was granted. The interim assessment will be prorated, calculated on a monthly rate which is 1/12th of the Fire Protection Services Assessment imposed during that Fiscal Year. Each interim Fire Protection Services Assessment shall be deemed delinquent on the last day of the second full month subsequent to the month in which the property was sold or conveyed, or the last day of the Fiscal Year, whichever occurs first, and shall constitute a lien on the Property. The lien shall be equal in rank and dignity to the liens of any and all state, county, district or municipal taxes and special assessments, and superior in rank and dignity to any other liens, encumbrances, titles in and claims to the affected real property. (7) The County Administrator shall administer or provide for the collection of all interim fire protection assessments. SECTION 3.02. ALTERNATIVE METHOD OF COLLECTION. In lieu of using the Uniform Assessment Collection Act, the Board may elect to collect the Annual Fire Protection Assessments by any other method which is authorized by law or under the altemative collection method provided by this Section: 22 - . (A) The Board shall provide Annual Fire Protection Assessment bills by first class . mail to the Owner of each affected parcel of property, other than Government Property. The bill or accompanying explanatory material shall include (1) a brief explanation of the Annual Fire Protection Assessment, (2) a description of the unit of measurement used to determine the amount of the Annual Fire Protection Assessment, (3) the number of units contained within the parcel, (4) the total amount of the Annual Fire Protection Assessment imposed against the parcel for the appropriate period, (5) the location at which payment will be accepted, (6) the date on which the Annual Fire Protection Assessment is due, and (7) a statement that the Annual Fire Protection Assessment constitutes a lien against Assessed Property equal in rank and dignity with the liens of all state, county, district or municipal taxes and other non-ad valorem assessments. (B) A general notice of the lien resulting from imposition of the Annual Fire Protection Assessments shall be recorded in the Official Records of the County. Nothing herein shall be construed to require that individual liens or releases be filed in the Official Records. (C) The Board shall have the right to foreclose and collect all delinquent Annual Fire Protection Assessments in the manner provided by law for the foreclosure of mortgages on real property or appoint or retain an agent to institute such foreclosure and collection proceedings. An Annual Fire Protection Assessment shall become delinquent if it is not paid within 30 days from the date any installment is due. The Board or its agent shall notify any property owner who is delinquent in payment of his or her Annual Fire Protection Assessment within 60 days from the date such assessment was due. Such notice shall state in effect that the Board or its agent will either (1) initiate a foreclosure 23 - . action or suit in equity and cause the foreclosure of such property subject to a . delinquent Annual Fire Protection Assessment in a method now or hereafter provided by law for foreclosure of mortgages on real property, or (2) cause an amount equivalent to the delinquent Annual Fire Protection Assessment, not previously subject to collection using the uniform method under the Uniform Assessment Collection Act, to be collected on the tax bill for a subsequent year. All costs, fees and expenses, including reasonable attorney fees and title search expenses, related to any foreclosure action as described herein shall be included in any judgment or decree rendered therein. At the sale pursuant to decree in any such action, the County may be the purchaser to the same extent as any Person. The Board or its agent may join in one foreclosure action the collection of Annual Fire Protection Assessments against any or all property assessed in accordance with the provisions hereof. All delinquent Owners whose property is foreclosed shall be liable for an apportioned amount of reasonable costs and expenses incurred by the Board and its agents, including reasonable attorney fees, in collection of such delinquent Annual Fire Protection Assessments and any other costs incurred by the Board as a result of such delinquent Annual Fire Protection Assessments and the same shall be collectible as a part of or in addition to, the costs of the action. (0) In lieu of foreclosure, any delinquent Annual Fire Protection Assessment and the costs, fees and expenses attributable thereto, may be collected pursuant to the Uniform Assessment Collection Act; provided however, that (1) notice is provided to the Owner in the manner required by the Uniform Assessment Collection Act and this Ordinance, and (2) any existing lien of record on the affected parcel for the delinquent Annual Fire Protection 24 Assessment is supplanted by the lien resulting from certification of the Assessment Roll, as . applicable, to the Tax Collector. (E) Notwithstanding the Board's use of an alternative method of collection, the County Administrator shall have the same power and authority to correct errors and omissions as provided to him or other County officials in Section 2.12 hereof. (F) Any Board action required in the collection of Annual Fire Protection Assessments may be by resolution. SECTION 3.03. GOVERNMENT PROPERTY. (A) In the event Annual Fire Protection Assessments are imposed against Govemment Property, the Board shall provide Annual Fire Protection Assessment bills by first class mail to the Owner of each affected parcel of Government Property. The bill or accompanying explanatory material shall include (1) a brief explanation of the Annual Fire Protection Assessment, (2) a description of the unit of measurement used to determine the amount of the Annual Fire Protection Assessment, (3) the number of units contained within the parcel, (4) the total amount of the parcel's Annual Fire Protection Assessment for the appropriate period, (5) the location at which payment will be accepted, and (6) the date on which the Annual Fire Protection Assessment is due. (B) Annual Fire Protection Assessments imposed against Govemment Property shall be due on the same date as all other Annual Fire Protection Assessments and, if applicable, shall be subject to the same discounts for early payment. (C) An Annual Fire Protection Assessment shall become delinquent if it is not paid within 30 days from the date any installment is due. The Board shall notify the Owner of any Govemment Property that is delinquent in payment of its Annual Fire Protection 25 - Assessment within 60 days from the date such assessment was due. Such notice shall . state that the Board will initiate a mandamus or other appropriate judicial action to compel payment. (0) All costs, fees and expenses, including reasonable attorney fees and title search expenses, related to any mandamus or other action as described herein shall be included in any judgment or decree rendered therein. All delinquent Owners of Govemment Property against which a mandamus or other appropriate action is filed shall be liable for an apportioned amount of reasonable costs and expenses incurred by the County, including reasonable attorney fees, in collection of such delinquent Annual Fire Protection Assessments and any other costs incurred by the Board as a result of such delinquent Annual Fire Protection Assessments and the same shall be collectible as a part of or in addition to, the costs of the action. ARTICLE IV GENERAL PROVISIONS SECTION 4.01. APPLICABILITY. This Ordinance and the Board's authority to impose assessments pursuant hereto shall be applicable throughout the unincorporated area of the County and throughout the incorporated area of any municipality whose goveming body has heretofore or hereafter requested and consented to the provision of the Fire Protection services, facilities and programs by the County. SECTION 4.02. ALTERNATIVE METHOD. (A) This Ordinance shall be deemed to provide an additional and altemative method for the doing of the things authorized hereby and shall be regarded as supplemental and additional to powers conferred by other laws, and shall not be regarded 26 -, as in derogation of any powers now existing or which may hereafter come into existence. . This Ordinance, being necessary for the welfare of the inhabitants of the County, shall be liberally construed to effect the purposes hereof. (B) Nothing herein shall preclude the Board from directing and authorizing, by resolution, the combination with each other of (1) any supplemental or additional notice deemed proper, necessary or convenient by the County; (2) any notice required by this Ordinance; or (3) any notice required by law, including but not limited to the Uniform Assessment Collection Act. SECTION 4.03. SEVERABILITY. The provisions of this Ordinance are severable; and if any section, subsection, sentence, clause or provision is held invalid by any court of competent jurisdiction, the remaining provisions of this Ordinance shall not be affected thereby. SECTION 4.04. EFFECTIVE DATE. The Clerk shall file a certified copy of this Ordinance with the Oepartment of State within ten days of its adoption. This Ordinance shall take effect immediately upon its filing with the Oepartment of State. 27 - - PASSED AND ADOPTED by the Board of County Commissioners of Monroe . County, Florida, at a regular meeting of said Board held on the _ day of April 2008. Mayor Charles McCoy Mayor Pro Tem Mario Oi Gennaro Commissioner George Neugent Commissioner Oixie Spehar Commissioner Sylvia J. Murphy (SEAL) BOARO OF COUNTY COMMISSIONERS Attest: OANNY L. KOLHAGE, Clerk OF MONROE COUNTY, FLORIOA By: By: Oeputy Clerk Mayor/Chairman MONROE COUNTY ATTORNEY A~iseRM: YNTHIA L. ALL ASSISTANT COUNTY ATTORNEY Date 4-11,.-()g . 28 • KEY®WEST ° - EN The Florida Keys Only Daily Newspaper,Est 1876 Cooke Communications,LLC Florida Keys STATE OF FLORIDA Marsha F. Kirkwood COUNTY OF MONROE Advertising Coordinator PO Box 1800 Before the undersigned authority personally appeared Randy G. Erickson,who Key West Fl 33041 on oath says that he is Vice-President of Advertising Operations of the Key West Office....305-292-7777 Citizen,a daily newspaper published in Key West,in Monroe County, Florida; Extension x219 that the attached copy of advertisement,being a legal notice in the matter of Fax 305-295-8025 G��i� � ��%�� 1- lenals@kevsnews,com INTERNET PUBLISHING keywest.com keysnews.com floridakeys.com key-west.com was published in said newspaper in the issue(s) of Web Design Services NEWSPAPERS The Citizen Southernmost Flyer Solares Hill Big Pine Free Press rr Marathon Free Press Affiant further says that the.Key West Citizen is a newspaper published in Key Islamorada Free Press Key Free Press West, in said Monroe County, Florida and that the said newspaper has heretofore Key Largo Ocean Reef Press been continuouslypublished in said Monroe County, Florida everyday, and has Seaport Log " y been entered as second-class mail matter at the post office in Key West, in said MAGAZINE 0 Monroe County, Florida, for a period of 1 year next preceding the first The Menu Home Guide publication of the attached copy of advertisement; and affiant further says that he 'Citizen Local's Guide Paradise has neither paid nor promised any person, firm or corporation any discount, Keys TV Channel Guide rebate, commission or refund for the purpose of securing this advertisement for MARKETING SERVICES publication in the said newspaper. Commercial Printing Citizen Locals Card Direct Mail FLORIDA KEYS OFFICES Printing/Main Facility Signature of Affiant Northside Drive Key West,FL 33040-1800 Tel 305-292-7777 Fax 305-2 Sworn and subscribed before me this3/ day of 7/%�� , 2008. citizen@keywestcom estc Internet Division / 1201 White Street(Suite 103) Key West, 330 0-3328L Notary Public: • Tel 305-292-1880 Fax 305-294-1699 sales@keywest.com Marsha F. Kirkw od Middle Keys Office , ,�9 6363 Overseas Hwy Marathon,FL (MM 52.5) 33050-3342 Tel 305 43-8766 Expires: September 15,2009 Notary Seal Fax 305-743-9977 navigator©floridakeys.com - Upper Keys Office 81549 Hwy * y` PO BoxOld t! IvMAP,SI,A.F.KIRKW00o Islamorada,FL(MM81.5) r°pYl'�.; Notary Public-State of Florida t' 33036-0469 = + Tel 305-664-2266 a)• (sty Canm,ssion Expires Sep 15,200S Fax 305-664-8411 ?F . Commission#DD 472620 freepress@floridakeys.com f "'` Bonded By National Notary Assn. Ocean Reef Office ,`. 3A Barracuda Lane_ Key Largo,FL 33037 Tel 305-3674911 Fax 305367-2191' • Personally Known x Produced Identification Type of Identification Produced I NOTICE OF INTENTION TO I CONSIDER € ADOPTION Of;COUNTY ORDINANCE NOTICE IS HEREBY GIVEN TO; WHOM IT MAY CONCERN that on. Wednesday,April 16,2008 at 3:00-; P.M.,or as soon thereafter as may be heard,at the Harvey Government Center; 1200 Truman j Avenue, Key. West, Monroe.1 },County, Florida, the Board of ! i County Commissioners of. Monroe County, Florida, intends to consider the adoption of the following County I ordinance:' . • AN ORDINANCE IMPOSING A ."NINTH-CENT" LOCAL OPTION MOTOR FUEL TAX,AS AUTHORIZED BY F.S. 206.41(1)(d) AND 336.021, UPON SUCH FUEL ISALES IN .',ALL OF MONROE COUNTY,INCLUDING THE MUNICIPALITIES THEREIN, FOR A PERIOD OF THIRTY YEARS UNLESS EARLIER REPEALED BY THE BOARD OF COUNTY •COMMISSIONERS; PROVIDING ,, FOR A METHOD OF COLLECTION._' OF THE TAX AND REMISSION OF ' THE PROCEEDS; PROVIDING THAT THE PROCEEDS MAY' ONLY BE SPENT FOR -` TRANSPORTATION ' , EXPENDITURES AS DEFINED: HEREIN;PROVIDING FOR . SEVERABILITY; PROVIDING FOR ' THE REPEAL OF ALL ORDINANCES --INCONSISTENT I HEREWITH;PROVIDING FOR • 1-INCORPORATION INTO THE! f MONROE COUNTY CODE OF d • 1 ORDINANCES; AND. PROVE' .NG, --. C7 p ;" I AN EFFECTIVE DATE. CD � �O 1. Pursuant to Section 286.0105, cD ---,-1 Florida Statutes, notice is given that �;s.1.--1 if a person decided to appeal any 1 c7' ` decision made by the Board with QC)�_` 's t respect to any matter considered,at ", `-;;;;. t"_-_, " c't ff such hearings or meetings, he will ; :...—.1, 1:, ". • f need a record of the proceedings, —4 ..and that, for such need to ensure that a veorbatim'se, may , c r n (5/ . record of the proceedings is made, Co which record includes the testimony .and evidence upon which the appeal -is:to be based. ADA ASSISTANCE:If you area person with a disability who needs ' ,,special accommodations in order to f participate in this_proceeding,please contact the County Administrator's - 1. Office, by phoning (305) 292-4441, .. f between the,hours,of 8:30 a.m. - 5:00 p.m., no later than 2 working days prior to the scheduled meeting; if you are hearing or voice impaired, call"711". • - Dated at Key West, Florida,this 19th • day of March,2008. - DANNY L.KOLHAGE, • Clerk Of the Circuit Court - _ . and ex,officio Clerk of the Board of ___ • d✓ County Commissioners of Monroe County,Florida I / March 30.2008 1 I/ 0 ' considered at such hear- _ingsor meetings,:he.will-'- FLORIDA KEYS :need-arecordof the pro, l fi r- e4 p `ol . ceedings,anti-that,for 1 - Y _ , such purpose.he may 1 1 a V �k � r � need to ensurethataver ; . k t E ' j �, batim record of the pro 1 t .. ► i...... �..w r..___.. ceedmgs is made;which i Published Twice Weekly ff 'recordincladesthetesti- r:mony.arid evidence upon ' Marathon, Monroe County, Florida ^%Whichtheappealistobe.- based . : - PROOF OF PUBLICATION . ADAASSISTANCE If i ,:,you are a person with a. 'disability who needs spe' g 1 ., eial.accommodations in -a 'No 5565900 ordertoparticipate-inthis . STATE OF FLORIDA f - proceeding please con' COUNTY OF MONROE :NOTICEOFINTENTION :•tact theCountyAtlminis l tratbr's office by'phon l TO CONSIDER i Before the undersigned authority person- i ADOPTION'OF �. ing(305)292-4441,be ally appeared WAYNE MARKHAM who on COUNTY ORDINANCE aweenthehoursof830: 'NOTICE a;m 5:00 p m;no later; _i oath, says that he is PUBLISHER of the than2working days prior,; GIVEN TO WHOM IT_ FLORIDA KEYS KEYNOTER, . a twice ;,MAY CONCERN thaton fo`the scheduled:meet. 1"Wedriesday,Apri116,- ;-�ng,if are hearing o� =I weekly newspaper published in Marathon, >2oosataooP;M:,oras voice impaired; ; in ' Monroe County, Florida: that the i.soonthereafteras.m•ay • Dated atKeyWest; attached copy of advertisement was be heard at the Harvey ;Flonda,this19thdayof Government Center,` ) published in said newspaper in the is ues Mar•ch 2008 .-`� 1- Truma -•-• -e of: (date(s) of publication) •Key west;Monroe 'DANNY L.KOLHA'GE County,Florida,the [ F2dS t 9'�6�� Board of pL my , to considerthe adoption C •ommissioners of: bf the follouvirig County Mon[oe:County,.Florida - ordinance Publish march 29,2008 .+ rANORDINANCEIM, Florida-Keys Keynoter - Affiant further says that the said FLORIDA i-PosINGANINTH - 6,CENT-LOCAL OPTION- -r KEYS KEYNOTER is a newspaper published i,MoTORFUETAx;As. at Marathon, in said Monroe County, i-AUTHORIZEDBYF.S.. -j Florida, newspaper and that the said hasi 200.41(1)0)AND� 'I 336:021 i UPORSUCH CH-• heretofore been continuously published in i FUEL SALES IN-ALLOF-': said Monroe County, Florida, twice each :MONROE,couNTY;,IN; week (on Wednesday and Saturday) and 1,PALDIESTHERE N;CI • has been entered as a second class. mail FOBAPERIODOF •.r :THIRTY YEARS UN, -' matter at the post office in Marathon, in LESS EARLIER RE- Monroe County, Florida, for a period of PEALED BY THE - BOARD OF COUNTY-;_ one year next preceding the first CoMMlssioNERs; -:! publication of the attached copy of PROVIDING FORA- METHOD OFCOLLEC- ' advertisement. The affiant further says `TIONOF THE TAX AND'; ' that he has neither paid nor promised any I REMISSIONOFTHE .. P7tOCEEDS;.PROVID-. ' person, firm, or corporation any discount, ' 'INGTHATTHEPRO- rebate, commission ' or refund for the -CEEDSMAY ONLY BEH 3,a1 SPENT FOR TRANS-: tD o s_ purpose of securing this advertisement for PORTATIONEXPEND1 +� .� publication in the said newspaper(s) and 1;TURESASDEFINED:. h »... HEREIN;PROVIDING - 'Z7 that The Florida Keys Keynoter is in full I-'FORSEVERABILITYf.''I K "o -- compliance with Chapter 50 of the Florida i-:PROVIDING FOR TH r-- — _a -REP,EALOFALL:OR ,-;.. 1/4.11 State Statutes on Legal and Official ''NANCES INCONSIS=. -°c`_ -`' Advertisements. TENT:HEREWITH;7 '. +—.-. '' 'O -7-+ 1 PROVIDING FOR IN- = :r: "� CORPORATIONINTOrT ` I\ THE MONROE ORR: 1 r,-� TY CODE,OF ORDI _F.-NANCES;AND PRO= .7. Sworn to an su ribed before me I VIDINGAN-EFFECTIVE' R: DATE. .- l this :2 L2 Da Of , 2008 ,.Pursuantto Section`:;_'=', (SEAL) 2§6:0i05,Florida'' - - ,`Statutes,notice is given 4.' /-C/(19'(.../11/14a254"."*.1 'that if'a person decided to-� appeal anydecision_;'madetiyth any-matter with Notary BEVERLY TRAEGER respect toanymatter '-`_. MY COMMISSION*DDS42134 (`=`""'" 1� EXPIRES,Apr.18,2010 e " -_e_ (407)388.OtS3., Florida Moiety seMoacom • • The or e A rit gas 900 ninth- which the appeal i to cent gas tax - based. , P.O. Box 1197 •Tavernier, Florida 33070-1197 NOTICE OF INTENTION ADAASSISTANCE:If TO CONSIDER - you are a'person with a (305)852-3216 Fax:(305)852-0199 ADOPTION OF - -disability who needs spe COUNTY"ORDINANCE- �.cial accommodations in - ordertoparticipateinthis PROOF OF PUBLICATION NOTICE IS HEREBY pioceeding,please con-•' '-GIVEN TO WHOM IT tact the County Adminis- 'MAY CONCERN that on -trator's Office,by phon= :Wednesday,April 16, ing(305)292-4441,be-,• STATE OF FLORIDA 2008 at 3:00 P.M.,or as • tween the hours of 8'.30-' COUNTY OF MONROE soon thereafter as may a:m.-5:00 p.m.,no later -:be heakl,at the Harvey than 2Working days prior Government Center, ' to the scheduled meet- Before the ne undersi d authoritypersonally1200.Truman Avenue, ing;if you are:hearing-or g appeared DAVID GOODHUE who on oath, says Key West,Monroe- Voice impaired,call- - : County,Florida,the _ "7117, - - - that he is EDITOR of THE REPORTER, a weekly Board of CountyCom-. - - -- • --• " missioners of Monroe ' ,. -Dated at Key West,Flori=' newspaper entitled to publish legal advertising i County;Florida,intends-- da,this 19th day of published at Tavernier, Monroe County, Florida: to consider the adoption. .March,.2008. ', that the attached copy of advertisement, being of the following County ' • ordinance: DANNY L..KOLHAGE;. LEGAL NOTICE in said newspaper in the issue .andexf the Cirlerkofurt ., AN ORDINANCE IM- and ex officio Clerk of the Of: — •. POSING ANINTH- = Board'of County Com= = CENT LOCAL OPTION missioners of Monroe March 28th 2008 AU Y AS County, • ' THORIZEDB F.S.-' (SEA ) 206.41(1)(d)AND - - 336.021;UPON SUCH Publish:03/28/08., Affiant further says that THE REPORTER is a FUEL SALES IN ALL OF'' The Reporter newspaper published at Tavernier, in said - MONROE COUNTY,IN- r_Tavernier,FL 33070 - . CLUDING THE MUNICI-., Monroe County, Florida, and that the said :PALITIES THEREIN,'- newspaper has heretofore been continuously ••-FORA PERIOD OF - :THIRTY YEARS UN-;.- , published in the said Monroe County, Florida, - „LESS EARLIER RE- ,-. . each week (on Friday), and has been entered as PEALED BY THE ; , .•`BOARD OF COUNTY second class mail matter at_the Post Office in :COMMISSIONERS;• - Tavernier, in said County of Monroe, Florida, for PROVIDING FORA ;METHOD OF COLLEC= • a period of one year next preceding the first , TION OFTHETAXAND , publication of the attached copy of REMISSIONOFTHE PROCEEDS;_PROVID-' advertisement; and affiant further says that she ..ING THAT THE PRO- - , has neither paid nor promised any firm, person, .-"CEEDSMAYONLYBE SPENT FORTRANS- or corporation any discount, - rebate, • PORTATION EXPENDI commission or refund for the purpose- of ' •TURFS AS DEFINED" _- securing this advertisement for publication in ;FORS'HEREIN; , • the said newspaper and that The Reporter is in i PROVIDING FOR THE full compliance with Chapter 50 of the Florida , -!REPEAL OF ALL NANCES NCONS S--DI State Statutes on il-gal and Official TENT HEREWITH; Advertisements. PROVIDING FOR IN- 'CORPORATION LNTO`"- --' THE_INONROE COON- ' TY CODE OF ORDI- _ r" 4....-- NANCES;AND PRO- 's7 :=� ;'1 / •;VIDING AN EFFECTIVE - , DATE. • -._ " fir---c Sworn to subscribed before me this 28th _day - of March 2008. Pursuant to Section . ( p .• , 286:0105,Florida i��' "=5 . ' - ,Statutes,notice is given G:: y7 cvl . .that if a person decided to "-a c-T,,,- - ' x.� "\\�) \ G. j (2 1.� O appeal any decision. "' t,c, CO • made by y decision with :j -4., •c, < • ••respect to any matter r• f r1 Ls Notary \ considered at such hear- ; 3• N3 a _ P- /\ P I.- ings ee areco dofhe ro `�JlJ • i ,_kneed a record of the pro- • ceedings,and that,for such purpose,he may '-:''__need to ensure that a ver- ; • batim record of the pro-,: 1 1..„-:... v:,:,,,,.-,„adiEr J.UJHISENHUNT I ceedings is made,which ` z 2 'Y PV, MY COMMISSION„r00443753 -:record includes the testi-.21 --- mony and evidence upon. -�_: � EXPIRES:JUN 22,2009 - ''".2",s•`` Bonded through 1st State Insurance -Continued on the , Next Column , BOARD OF COUNTY COMMISSIONERS 4 AGENDA ITEM SUMMARY Meeting Date: APli116, 2008 Division: County Attorney Bulk Item: Yes No xx Staff Contact Person: Cynthia L. Hall x3470 - AGENDA ITEM WORDING: Approval of an Ordinance establishing a procedure for collecting fire protection assessments via the uniform method of collection, as a non-ad valorem assessment on the tax bill. ITEM BACKGROUND: The BOCC at its March 2008 meeting gave pennission to advertise an ordinance establishing a procedure by which the County could use non-ad valorem assessments to fund fire protection services, facilities and programs. PREVIOUS RELEVANT BOCC ACTION: None CONTRACT/AGREEMENT CHANGES: N/A STAFF RECOMMENDATIONS: Approval TOTAL COST: BUDGETED: Yes - No - COST TO COUNTY: SOURCE OF FUNDS: REVENUE PRODUCING: Yes_ ~_ AMOUNTPERMONTH_ Year_ APPROVED BY: County Atty ---.1L OMB/Purchasing _ Risk Management _ DOCUMENTATION: Included x Not Required_ DISPOSITION: AGENDA ITEM # - ORDINANCE NO. -2008 . AN ORDINANCE OF THE BOARD OF COUNTY COMMISSIONERS OF MONROE COUNTY, FLORIDA; RELATING TO THE PROVISION OF FIRE PROTECTION SERVICES AND FACILITIES IN MONROE COUNTY, FLORIDA; AUTHORIZING THE IMPOSITION AND COllECTION OF FIRE PROTECTION ASSESSMENTS AGAINST PROPERTY; PROVIDING CERTAIN DEFINITIONS INCLUDING A DEFINITION FOR THE TERM IIFIRE PROTECTION ASSESSMENT"; ESTABLISHING A PROCEDURE FOR IMPOSING FIRE PROTECTION ASSESSMENTS; PROVIDING THAT FIRE PROTECTION ASSESSMENTS CONSTITUTE A LIEN ON ASSESSED PROPERTY UPON ADOPTION OF ASSESSMENT ROLL; PROVIDING THAT THE LIEN FOR A FIRE PROTECTION ASSESSMENT COLLECTED PURSUANT TO SECTIONS 197.3632 AND 197.3635, FLORIDA STATUTES, UPON PERFECTION SHALL ATTACH TO THE PROPERTY ON THE PRIOR JANUARY 1, THE LIEN DATE FOR AD VALOREM TAXES; PROVIDING THAT A PERFECTED LIEN SHALL BE EQUAL IN RANK AND DIGNITY WITH THE LIENS OF ALL STATE, COUNTY, DISTRICT, OR MUNICIPAL TAXES AND ASSESSMENTS AND SUPERIOR IN DIGNITY TO ALL OTHER PRIOR LIENS, MORTGAGES, TITLES, AND CLAIMS; PROVIDING A PROCEDURE FOR COLLECTION OF FIRE PROTECTION ASSESSMENTS; PROVIDING A MECHANISM FOR THE IMPOSITION OF ASSESSMENTS ON GOVERNMENT PROPERTY; PROVIDING FOR SEVERABILITY; AND PROVIDING AN EFFECTIVE DATE. ARTICLE I ~ INTRODUCTION SECTION 1.01. DEFINITIONS. As used in this Ordinance, the following words and terms shall have the following meanings, unless the context clearly otherwise requires: "Board" means the Board of County Commissioners of Monroe County, Florida. "Building" means any structure, whether temporary or permanent, built for 1 support, shelter or enclosure of persons, chattel or property of any kind, including mobile homes. 4 "Building Area" means the adjusted area of a Building expressed in square feet and reflected on the Tax Roll, or, in the event such information is not reflected or determined not to be reflected accurately on the Tax Roll, the area determined by the County. "Commercial Property" means those Tax Parcels with a Code Description designated as Commercial in the Fixed Property Use Codes. "Cost Apportionment" means the apportionment of Fire Protection Assessed Cost among all Property Use categories according to Demand Percentages. "County" means Monroe County, a political subdivision of the State of Florida. "County Administrator" means the chief administrative officer of the County, designated by the Board to be responsible for coordinating the Fire Protection Assessments, or such person's designee. "Demand Percentage" means the percentage of demand for fire protection services, facilities, or programs attributable to each Property Use category determined by analyzing the historical demand for fire protection services as reflected in the Monroe County Fire Rescue Incident Reports. "DOR Code" means a Property Use Code as established in Rule 12D-8.008, - Florida Administrative Code, assigned by the Property Appraiser to Tax Parcels within the County. "Dwelling Unit" means (a) a Building, or a portion thereof, to be used for residential purposes, consisting of one or more rooms arranged, designed, used or 2 intended to be used as living quarters for one family entity, or (b) the use of land in which lots or space are offered for rent or lease for the placement of mobile homes. "Emergency Medical Services Cost" means the amount determined by the Board to be associated with or attributable to the provision of Emergency Medical Services. "Estimated Fire Protection Assessment Rate Schedule" means the rate schedule specifying the Fire Protection Assessed Costs and the estimated Fire Protection Assessments. "Final Assessment Resolution" means the resolution described in Section 2.06 of the Ordinance. "Fire Protection Assessed Costs" means the costs of fire protection services to be funded through special assessments as adopted by this Initial Assessment Resolution, as qualified by the following: (1 ) In the event the County also imposes an impact fee upon that part of new growth or development for fire protection service-related capital improvements paid by impact fees, the Fire Protection Assessed Cost shall not include that portion of such costs attributable to capital improvements necessitated by new growth or development that will be paid by those impact fees; and (2) In no event shall the Fire Protection Assessed Cost include any - amount attributable to the Emergency Medical Services Cost. "Fire Rescue Incident Reports" means those incident reports generated by Monroe County Fire Rescue minus information regarding Emergency Medical Services, or an individual report that documents a Monroe County Fire Rescue response, the type .., .J of situation found, and the incident address. .. "Fiscal Year" means the period commencing on October 1 of each year and continuing through the next succeeding September 30, or such other period as may be prescribed by law as the fiscal year for the County, which shall be the final proceeding for the initial imposition of the annual fire protection assessment. "Fixed Property Use CodesH means a numerical code that classifies property categories according to their use. "Hotel and Motel Property" means those Tax Parcels with a Code Description designed as "Hotel/Motel" in the Fixed Property Use Codes. "lndustriallWarehouse Property" means those Tax Parcels designated as "Industrial/Warehouse" in the Fixed Property Use Codes. "Initial Assessment Resolution" means this document, which shall be the initial proceeding for identification of Collection Costs and for imposition of an Annual Fire Protection Assessment. "Institutional Property" means those Tax Parcels designated with a Code Description of "Institutional" in the Fixed Property Use Codes. "Mixed Use PropertyH means a Tax Parcel that contains Buildings whose use descriptions are capable of assignment under a Code Description in the Property Use Codes in more than one Property Use Category. - "Non-Ad Valorem Assessment Roll" means a non-ad valorem assessment roll, as defined in Section 197 .3632( 1 )( e), Florida Statutes, approved by a Final Assessment Resolution or an annual rate resolution. "Non-Residential Property" means collectively, those Tax Parcels with Code 4 Descriptions designated as "Commercial," "Institutional," "Industrial/Warehouse", and "Transient Occupancy Property" in the Property Use Codes. "Parcel Apportionment" means the apportionment of Fire Rescue Assessed Costs to each Property Use Category by Cost Apportionment among the Tax Parcels. uProperty Appraiser" means the Monroe County Property Appraiser. uRecreational Vehicle Park" means a place (a) set aside and offered by a person for remuneration for parking, accommodation, or rental offive or more recreational vehicles or tents and (b) licensed by the Department of Health of the State of Florida under Chapter 513, Florida Statutes, as may be amended from time to time. uResidential Property" means those Tax Parcels with a Code Description designated as Residential in the Property Use Codes. "Tax Collector" means the Monroe County Tax Collector. uTax ParceP' means a parcel of property located within the County to which the Property Appraiser has assigned a distinct ad valorem property tax identification number. "Tax Roll" means the real property ad valorem tax assessment roll described in Section 193.114(2), Florida Statutes. "Transient Occupancy Property" means those Tax Parcels that meet the definition of Hotel and Motel Property and Recreational Vehicle Park. - "Uniform Assessment Collection Act" means Sections 197.3632 and 197.3635, Florida Statutes, or any successor statutes authorizing the collection of non- ad valorem assessments on the same bill as ad valorem taxes, and any applicable regulations promulgated thereunder. 5 "Unit" means (a) the use of land in which lots or spaces are offered for rent or lease for the place of recreational vehicles within a Recreational Vehicle Park, or (b) the use of land whereby an individual room within a Hotel and Motel is offered for rent or lease for temporary occupancy. SECTION 1.02. INTERPRETATION. Unless the context indicates otherwise, words importing the singular number include the plural number, and vice versa; the terms "hereof," "hereby," "herein," "hereto," "hereunder" and similar terms refer to this Ordinance; and the term "hereafte~' means after, and the term "heretofore" means before, the effective date of this Ordinance. Words of any gender include the correlative words of the other genders, unless the sense indicates otherwise. SECTION 1.03. GENERAL FINDINGS. It is hereby ascertained, determined, and declared that: (A) Pursuant to Article VIII, Section 1, Florida Constitution, and Sections 125.01 and 125.66, Florida Statutes, the Board has all powers of local self-govemment to perform county functions and to render county services in a manner not inconsistent with law, and such power may be exercised by the enactment of County ordinances. (B) The Fire Protection Assessment discussed herein provides a special benefit to property in that the real property being assessed derives a direct, special benefit from the services, equipment, and personnel being funded with the assessed amounts. - (C) The Annual Fire Protection Assessment authorized by this Ordinance provides an equitable method of funding the Assessable Costs, in that the Assessable Costs are fairly and reasonably apportioned among the properties that will receive the special benefits funded by the assessments. 6 (0) The purpose of this Ordinance is to (1) provide procedures and standards for the imposition of an Annual Fire Protection Assessment by the County under the general home rule powers of a county to impose special assessments; (2) identify the Assessable Costs to be collected by the imposition of the Annual Fire Protection Assessments; (3) authorize a procedure for the funding of Fire Protection facilities providing special benefits to property within the County; and (4) legislatively determine the special benefit provided to Assessed Property from the provision of Fire Protection facilities and services. (0) The Annual Fire Protection Assessment, to be imposed using the procedures provided in this Ordinance, shall constitute a non-ad valorem assessment within the meaning and intent of the Uniform Assessment Collection Act. (E) The Annual Fire Protection Assessment to be imposed using the procedures provided in this Ordinance are imposed by the Board, not the Clerk, Property Appraiser or Tax Collector. The duties of the Clerk, Property Appraiser and Tax Collector under the provisions of this Ordinance and the Uniform Assessment Collection Act are ministerial. SECTION 1.04. LEGISLATIVE DETERMINATIONS OF SPECIAL BENEFIT. It is hereby ascertained and declared that the Fire Protection services and facilities comprising the Assessable Costs provide a special benefit to property because Fire Protection services and facilities possess a logical relationship to the use and enjoyment of - improved property by: (1) protecting the value and integrity of improvements, structures and land through the availability and provision of comprehensive fire protection services; (2) protecting the life and safety of intended occupants in the use and enjoyment of the property; (3) lowering the cost of fire insurance by the presence of a professional and 7 comprehensive fire program; and (iv) containing fire incidents occurring on land with the potential to spread and endanger other property and property features. ARTICLE II ANNUAL FIRE PROTECTION ASSESSMENTS SECTION 2.01. GENERAL AUTHORITY. (A) The Board is hereby authorized to impose an Annual Fire Protection Assessment to fund all or any portion of the Assessable Costs upon benefitted property at a rate of assessment based on the special benefit accruing to such property from the County's provision of Fire Protection services and facilities. All Annual Fire Protection Assessments shall be imposed in conformity with the procedures set forth in this Article II. (B) Nothing contained in this Ordinance shall be construed to require the imposition of an Annual Fire Protection Assessment against Government Property. SECTION 2.02. INITIAL PROCEEDINGS. (A) As a condition precedent to the initial imposition of an Annual Fire Protection Assessment, the County, prior to June 1, shall certify an Initial Fire Protection Assessment Notice containing the following information: (1 ) Summary description of each parcel of property (conforming to the description contained on the Tax Roll) subject to the Annual Fire Protection ~ Assessment; (2) The name of the Owner of each parcel as shown on the Tax Roll; (3) The Assessable Costs attributable to each parcel; and (4) The Annual Fire Protection Assessment amount. 8 SECTION 2.03. INITIAL ASSESSMENT RESOLUTION. Thereafter, the initial proceeding for the imposition of an Annual Fire Protection Assessment shall be the adoption of an Initial Assessment Resolution by the Board, (1) describing the properties electing to pay the Assessable Costs in installments by the imposition of an Annual Fire Protection Assessment, (2) determining the Assessable Costs to be assessed against each property, (3) establishing the Annual Fire Protection Assessment amount for the ensuing Fiscal Year, (4) confirming the Fire Protection Assessment Term; and (5) directing the County Administrator to (a) prepare the initial Assessment Roll, as required by Section 2.04 hereof, and (b) publish the notice required by Section 2.06 hereof. SECTION 2.04. INITIAL ASSESSMENT ROLL. (A) The County Administrator shall prepare, or direct the preparation of, the initial Assessment Roll, which shall contain the following: (1 ) A summary description of all Assessed Property conforming to the description contained on the Tax Roll. (2) The name of the Owner of the Assessed Property. (3) The amount of the Annual Fire Protection Assessment to be imposed against each such parcel of Assessed Property. (B) The initial Assessment Roll shall be retained by the County Administrator and shall be open to public inspection. The foregoing shall not be construed to require that the .- Assessment Roll be in printed form if the amount of the Annual Fire Protection Assessment for each parcel of property can be determined by use of a computer terminal available to the public. SECTION 2.05. NOTICE BY PUBLICATION. Upon completion of the initial 9 Assessment Roll, the County Administrator shall publish, or direct the publication of, once in a newspaper of general circulation within the County a notice stating that at a meeting of the Board on a certain day and hour, not earlier than 20 calendar days from such publication, which meeting shall be a regular, adjourned, or special meeting, the Board will hear objections of all interested persons to the Final Assessment Resolution and approve the aforementioned initial Assessment Roll. The published notice shall conform to the requirements set forth in the Uniform Assessment Collection Act. SECTION 2.06. ADOPTION OF FINAL ASSESSMENT RESOLUTION. At the public hearing as noticed pursuant to Sections 2.05 hereof, or to which an adjoumment or continuance may be taken by the Board, the Board shall receive any oral or written objections of interested persons and may then, or at any subsequent meeting of the Board adopt the Final Assessment Resolution which shall (A) confirm, modify, or repeal the Initial Assessment Resolution with such amendments, if any, as may be deemed appropriate by the Board; (B) impose the Annual Fire Protection Assessment; (C) approve the initial Assessment Roll, with such amendments as it deems just and right; and (0) determine the method of collection. The adoption of the Final Assessment Resolution by the Board shall constitute a legislative determination that all parcels assessed derive a special benefit from the Fire Protection services and facilities to be provided or constructed and a legislative determination that the Annual Fire Protection Assessment is fairly and reasonably .~ apportioned among the properties that receive the special benefit. All written objections to the Final Assessment Resolution shall be filed with the County Administrator at or before the time of such hearing. The Final Assessment Resolution shall constitute the Annual Rate Resolution for the initial Fiscal Year in which an Annual Fire Protection Assessment is 10 imposed or reimposed hereunder. SECTION 2.07. EFFECT OF FINAL ASSESSMENT RESOLUTION. The Annual Fire Protection Assessment for the initial Fiscal Year shall be established upon adoption of the Final Assessment Resolution. The adoption of the Final Assessment Resolution shall be the final adjudication of the issues presented (including, but not limited to, the reasonableness of the legislative determination of special benefit and fair apportionment to the Assessed Property; the reasonableness of the method of apportionment; the enforceability and accuracy of the calculation of the initial rate of assessment and the preparation of the initial Assessment Roll; and the validity and enforceability of the lien of the Annual Fire Protection Assessment), unless proper steps shall be initiated in a court of competent jurisdiction to secure relief within 20 days from the date of the Board action on the Final Assessment Resolution. The initial Assessment Roll, as approved by the Final Assessment Resolution, shall be delivered to the Tax Collector, as required by the Uniform Assessment Collection Act, or if the alternative method described in Section 3.02 hereof is used to collect the Annual Fire Protection Assessments, such other official as the Board by resolution shall designate. SECTION 2.08. ADOPTION OF ANNUAL RATE RESOLUTION. (A) The Board shall adopt an Annual Rate Resolution during its budget adoption process for each Fiscal Year following the initial Fiscal Year during the Fire Protection - Assessment Term. (B) As the initial proceedings for the adoption of an Annual Rate Resolution the County shall certify prior to June 1 of each Fiscal Year a Supplemental Fire Protection Assessment Notice containing the following information: 11 (1) For each Supplemental Annual Fire Protection Assessment (a) summary description of the parcel subject to the assessment (conforming to the description contained on the Tax Roll); (b) the name of the Owner of the parcel assessed as shown on the Tax Roll; (c) the Assessable Costs, Annual Fire Protection Assessment amount, Fire Protection Assessment Term and Assessment Interest Amount attributable to the assessed parcel for the Supplemental Annual Fire Protection Assessment; and (d) acknowledgment of the receipt of the Initial Fire Protection Assessment for the parcel subject to the Supplemental Annual Fire Protection Assessment; and (2) Any deletions of an Annual Fire Protection Assessment imposed against a parcel of property or a previously adopted Assessment Roll as a consequence of the prepayment of unpaid Assessable Costs pursuant to any right of prepayment provided by resolution. (C) Based on the information provided in the Supplemental Fire Protection Assessment Notice, the Board shall adopt an Annual Rate Resolution: (1 ) Authorizing the date, time, and place of a public hearing to receive and consider comments from the public and consider the adoption of the Annual Rate Resolution for the upcoming Fiscal Year; and (2) Directing the County Administrator (a) update the .- to Assessment Roll, (b) provide notice by publication pursuant to Section 2.05 herein; (c) provide notice by first class mail to affected Owners in the event circumstances described in subsection (E) of this Section so require; and (d) directing and authorizing any supplemental or additional notice deemed proper, necessary or 12 convenient by the County. (D) The Annual Rate Resolution shall (1) establish the Annual Fire Protection Assessment to be imposed in the upcoming Fiscal Year and (2) approve the Assessment Roll for the upcoming Fiscal Year with such adjustments as the Board deems just and right The Assessment Roll shall be prepared in accordance with the method of apportionment set forth in the Initial Assessment Resolution, together with modifications, if any, that are provided and confirmed in the Final Assessment Resolution or any subsequent Annual Rate Resolution. (E) As to any Assessed Property not included on an Assessment Roll approved by the adoption of the Final Assessment Resolution or a prior year Annual Rate Resolution, the adoption of the succeeding Annual Rate Resolution shall be the final adjudication of the issues presented as to such Assessed Property (including, but not limited to, the reasonableness of the legislative determination of special benefit and fair apportionment to the Assessed Property; the reasonableness of the method of apportionment; the enforceability and accuracy of the calculation of the initial rate of assessment and the preparation of the initial Assessment Roll; and the validity and enforceability of the lien of the Annual Fire Protection Assessment), unless proper steps shall be initiated in a court of competent jurisdiction to secure relief within 20 days from the date of the Board action on the Annual Rate Resolution. Nothing contained herein shall .- be construed or interpreted to affect the finality of any Annual Fire Protection Assessment not challenged within the required 20-day period for those Annual Fire Protection Assessments previously imposed against Assessed Property by the inclusion of the Assessed Property on an Assessment Roll approved in the Final Assessment 13 Resolution or any subsequent Annual Rate Resolution. 4 . (G) The Assessment Roll, as approved by the Annual Rate Resolution, shall be delivered to the Tax Collector as required by the Uniform Assessment Collection Act, or if the alternative method described in Section 3.02 hereof is used to collect the Annual Fire Protection Assessment, such other official as the Board by resolution shall designate. If the Annual Fire Protection Assessment against any property shall be sustained, reduced, or abated by the court, an adjustment shall be made on the Assessment Roll. SECTION 2.09. LIEN OF ANNUAL FIRE PROTECTION ASSESSMENTS. Upon the adoption of the Assessment Roll, all Annual Fire Protection Assessments shall constitute a lien against Assessed Property equal in rank and dignity with the liens of all state, county, district, or municipal taxes and special assessments. Except as otherwise provided by law, such lien shall be superior in dignity to all other prior liens, mortgages, titles, and claims, until paid. The lien for an Annual Fire Protection Assessment shall be deemed perfected upon the Board's adoption of the Final Assessment Resolution or the Annual Rate Resolution, whichever is applicable. The lien for an Annual Fire Protection Assessment collected under the Uniform Assessment Collection Act shall attach to the property included on the Assessment Roll as of the prior January 1, the lien date for ad valorem taxes imposed under the Tax Roll. The lien for an Annual Fire Protection Assessment collected under the alternative method of collection provided in Section 3.02 - shall be deemed perfected upon the Board's adoption of the Final Assessment Resolution or the Annual Rate Resolution, whichever is applicable, and shall attach to the property on such date of adoption. SECTION 2.10. REVISIONS TO ANNUAL FIRE PROTECTION 14 ASSESSMENTS. If any Annual Fire Protection Assessment made under the provisions of 4 this Ordinance is either in whole or in part annulled, vacated, or set aside by the judgment of any court, or if the Board is satisfied that any such Annual Fire Protection Assessment is so irregular or defective that the same cannot be enforced or collected, or if the Board has failed to include or omitted any property on the Assessment Roll which property should have been so included, the Board may take all necessary steps to impose a new Annual Fire Protection Assessment against any property benefited by the Fire Protection Assessed Costs, following as nearly as may be practicable, the provisions of this Ordinance and in case such second Annual Fire Protection Assessment is annulled, vacated, or set aside, the Board may obtain and impose other Annual Fire Protection Assessments until a valid Annual Fire Protection Assessment is imposed. SECTION 2.11. PROCEDURAL IRREGULARITIES. Any informality or irregularity in the proceedings in connection with the levy of any Annual Fire Protection Assessment under the provisions of this Ordinance shall not affect the validity of the same after the approval thereof, and any Annual Fire Protection Assessment as finally approved shall be competent and sufficient evidence that such Annual Fire Protection Assessment was duly levied, that the Annual Fire Protection Assessment was duly made and adopted, and that all other proceedings adequate to such Annual Fire Protection Assessment were duly had, taken, and performed as required by this Ordinance; and no - variance from the directions hereunder shall be held material unless it be clearly shown that the party objecting was materially injured thereby. 15 SECTION 2.12. CORRECTION OF ERRORS AND OMISSIONS. .. (A) No act of error or omission on the part of the Property Appraiser, Tax Collector, County Administrator, Board, or their deputies or employees, shall operate to release or discharge any obligation for payment of an Annual Fire Protection Assessment imposed by the Board under the provision of this Ordinance. (B) When it shall appear that any Annual Fire Protection Assessment should have been imposed under this Ordinance against a parcel of property specially benefitted by the provision of Fire Protection services, facilities, or programs, but that such property was omitted from the Assessment Roll; or such property was erroneously assessed; or was not listed on the Tax Roll as an individual parcel of property as of the effective date of the Assessment Roll approved by the Annual Rate Resolution for any upcoming Fiscal Year, the Board may, upon provision of a notice by mail provided to the Owner of the omitted or erroneously assessed parcel in the manner and form provided in the Uniform Assessment Collection Act, impose the applicable Annual Fire Protection Assessment for the Fiscal Year in which such error or omission is discovered, in addition to the applicable Annual Fire Protection Assessment due for the prior two Fiscal Years. Such Annual Fire Protection Assessment shall constitute a lien against Assessed Property equal in rank and dignity with the liens of all state, county, district, or municipal taxes and special assessments, and superior in rank and dignity to all other prior liens, mortgages, titles, and claims in and to or .~ against the real property involved, shall be collected as provided in Article III hereof, and shall be deemed perfected on the date of adoption of the resolution imposing the omitted, delinquent, or corrected assessments. (C) Prior to the delivery of the Assessment Roll to the Tax Collector in 16 accordance with the Uniform Assessment Collection Act, the County Administrator shall .. have the authority at any time, upon his or her own initiative or in response to a timely filed petition from the Owner of any property subject to an Annual Fire Protection Assessment, to reclassify property based upon presentation of competent and substantial evidence, and correct any error in applying the Annual Fire Protection Assessment apportionment method to any particular parcel of property not otherwise requiring the provision of notice pursuant to the Uniform Assessment Collection Act. Any such correction shall be considered valid ab initio and shall in no way affect the enforcement of the Annual Fire Protection Assessment imposed under the provisions of this Ordinance. All requests from affected property owners for any such changes, modifications or corrections shall be referred to, and processed by, the County Administrator and not the Property Appraiser or Tax Collector. (0) After the Assessment Roll has been delivered to the Tax Collector in accordance with the Uniform Assessment Collection Act, any changes, modifications, or corrections thereto shall be made in accordance with the procedures applicable to correcting errors and insolvencies on the Tax Roll upon timely written request and direction of the County Administrator. ARTICLE 111 COLLECTION AND USE OF ANNUAL FIRE PROTECTION ASSESSMENTS .- SECTION 3.01. METHOD OF COLLECTION. (A) Unless otherwise directed by the Board, the Annual Fire Protection Assessments shall be collected pursuant to the uniform method provided in the Uniform Assessment Collection Act, and the County shall comply with all applicable provisions of the Uniform Assessment Collection Act. Any hearing or notice required by this Ordinance 17 may be combined with any other hearing or notice required by the Uniform Assessment .. Collection Act or other provision of law. (B) The amount of an Annual Fire Protection Assessment to be collected using the uniform method pursuant to the Uniform Assessment Collection Act for any specific parcel of benefitted property may include an amount equivalent to the payment delinquency, delinquency fees and recording costs for a prior year's assessment for a comparable service, facility, or program provided: (1) the collection method used in connection with the prior year's assessment did not employ the use of the uniform method of collection authorized by the Uniform Assessment Collection Act, (2) notice is provided to the Owner as required under the Uniform Assessment Collection Act, and (3) any lien on the affected parcel for the prior year's assessment is supplanted and transferred to such Annual Fire Protection Assessment upon certification of a non-ad valorem roll to the Tax Collector by the County. SECTION 3.02. AL TERNA TIVE METHOD OF COLLECTION. In lieu of using the Uniform Assessment Collection Act, the Board may elect to collect the Annual Fire Protection Assessments by any other method which is authorized by law or under the alternative collection method provided by this Section: (A) The Board shall provide Annual Fire Protection Assessment bills by first class ~ mail to the Owner of each affected parcel of property, other than Government Property. The bill or accompanying explanatory material shall include (1) a brief explanation of the Annual Fire Protection Assessment, (2) a description of the unit of measurement used to determine the amount of the Annual Fire Protection Assessment, (3) the number of units contained within the parcel, (4) the total amount of the Annual Fire Protection 18 Assessment imposed against the parcel for the appropriate period, (5) the location at .. which payment will be accepted, (6) the date on which the Annual Fire Protection Assessment is due, and (7) a statement that the Annual Fire Protection Assessment constitutes a lien against Assessed Property equal in rank and dignity with the liens of all state, county, district or municipal taxes and other non-ad valorem assessments. (B) A general notice of the lien resulting from imposition of the Annual Fire Protection Assessments shall be recorded in the Official Records of the County. Nothing herein shall be construed to require that individual liens or releases be filed in the Official Records. (C) The Board shall have the right to foreclose and collect all delinquent Annual Fire Protection Assessments in the manner provided by law for the foreclosure of mortgages on real property or appoint or retain an agent to institute such foreclosure and collection proceedings. An Annual Fire Protection Assessment shall become delinquent if it is not paid within 30 days from the date any installment is due. The Board or its agent shall notify any property owner who is delinquent in payment of his or her Annual Fire Protection Assessment within 60 days from the date such assessment was due. Such notice shall state in effect that the Board or its agent will either (1) initiate a foreclosure action or suit in equity and cause the foreclosure of such property subject to a .- delinquent Annual Fire Protection Assessment in a method now or hereafter provided by law for foreclosure of mortgages on real property, or (2) cause an amount equivalent to the delinquent Annual Fire Protection Assessment, not previously subject to collection using the uniform method under the Uniform Assessment Collection Act, to be collected on the tax bill for a subsequent year. All costs, fees and expenses, including 19 reasonable attorney fees and title search expenses, related to any foreclosure action as 4 described herein shall be included in any judgment or decree rendered therein. At the sale pursuant to decree in any such action, the County may be the purchaser to the same extent as any Person. The Board or its agent may join in one foreclosure action the collection of Annual Fire Protection Assessments against any or all property assessed in accordance with the provisions hereof. All delinquent Owners whose property is foreclosed shall be liable for an apportioned amount of reasonable costs and expenses incurred by the Board and its agents, including reasonable attorney fees, in collection of such delinquent Annual Fire Protection Assessments and any other costs incurred by the Board as a result of such delinquent Annual Fire Protection Assessments and the same shall be collectible as a part of or in addition to, the costs of the action. (0) In lieu of foreclosure, any delinquent Annual Fire Protection Assessment and the costs, fees and expenses attributable thereto, may be collected pursuant to the Uniform Assessment Collection Act; provided however, that (1) notice is provided to the Owner in the manner required by the Uniform Assessment Collection Act and this Ordinance, and (2) any existing lien of record on the affected parcel for the delinquent Annual Fire Protection Assessment is supplanted by the lien resulting from certification of the Assessment Roll, as ~ applicable, to the Tax Collector. (E) Notwithstanding the Board's use of an alternative method of collection, the County Administrator shall have the same power and authority to correct errors and omissions as provided to him or other County officials in Section 2.12 hereof. (F) Any Board action required in the collection of Annual Fire Protection 20 Assessments may be by resolution. ~ SECTION 3.03. GOVERNMENT PROPERTY. (A) In the event Annual Fire Protection Assessments are imposed against Government Property, the Board shall provide Annual Fire Protection Assessment bills by first class mail to the Owner of each affected parcel of Government Property. The bill or accompanying explanatory material shall include (1) a brief explanation of the Annual Fire Protection Assessment, (2) a description of the unit of measurement used to determine the amount of the Annual Fire Protection Assessment, (3) the number of units contained within the parcel, (4) the total amount of the parcel's Annual Fire Protection Assessment for the appropriate period, (5) the location at which payment will be accepted, and (6) the date on which the Annual Fire Protection Assessment is due. (B) Annual Fire Protection Assessments imposed against Government Property shall be due on the same date as all other Annual Fire Protection Assessments and, if applicable, shall be subject to the same discounts for early payment. (C) An Annual Fire Protection Assessment shall become delinquent if it is not paid within 30 days from the date any installment is due. The Board shall notify the Owner of any Government Property that is delinquent in payment of its Annual Fire Protection Assessment within 60 days from the date such assessment was due. Such notice shall ~ state that the Board will initiate a mandamus or other appropriate judicial action to compel payment (D) All costs, fees and expenses, including reasonable attorney fees and title search expenses, related to any mandamus or other action as described herein shall be included in any judgment or decree rendered therein. All delinquent Owners of 21 Government Property against which a mandamus or other appropriate action is filed shall be 4 liable for an apportioned amount of reasonable costs and expenses incurred by the County, including reasonable attorney fees, in collection of such delinquent Annual Fire Protection Assessments and any other costs incurred by the Board as a result of such delinquent Annual Fire Protection Assessments and the same shall be collectible as a part of or in addition to, the costs of the action. ARTICLE IV GENERAL PROVISIONS SECTION 4.01. APPLICABILITY. This Ordinance and the Board's authority to impose assessments pursuant hereto shall be applicable throughout the unincorporated area of the County and throughout the incorporated area of any municipality whose governing body has heretofore or hereafter requested and consented to the provision of the Fire Protection services, facilities and programs by the County. SECTION 4.02. AL TERNA TIVE METHOD. (A) This Ordinance shall be deemed to provide an additional and alternative method for the doing of the things authorized hereby and shall be regarded as supplemental and additional to powers conferred by other laws, and shall not be regarded as in derogation of any powers now existing or which may hereafter come into existence. .~ This Ordinance, being necessary for the welfare of the inhabitants of the County, shall be liberally construed to effect the purposes hereof. (B) Nothing herein shall preclude the Board from directing and authorizing, by resolution, the combination with each other of (1) any supplemental or additional notice deemed proper, necessary or convenient by the County; (2) any notice required by this 22 Ordinance; or (3) any notice required by law, including but not limited to the Uniform 4 Assessment Collection Act SECTION 4.03. SEVERABILITY. The provisions of this Ordinance are severable; and if any section, subsection, sentence, clause or provision is held invalid by any court of competent jurisdiction, the remaining provisions of this Ordinance shall not be affected thereby. SECTION 4.04. EFFECTIVE DATE. The Clerk shall file a certified copy of this Ordinance with the Department of State within ten days of its adoption. This Ordinance shall take effect immediately upon its filing with the Department of State. PASSED AND ADOPTED by the Board of County Commissioners of Monroe County, Florida, at a regular meeting of said Board held on the _ day of April 2008. Mayor Charles McCoy Mayor Pro T em Mario Di Gennaro Commissioner George Neugent Commissioner Dixie Spehar Commissioner Sylvia J. Murphy - (SEAL) BOARD OF COUNTY COMMISSIONERS Attest: DANNY L. KOLHAGE, Clerk OF MONROE COUNTY, FLORIDA By: By: Deputy Clerk Mayor/Chairman 23