Loading...
Item R2 BOARD OF COUNTY COMMISSIONERS . AGENDA ITEM SUMMARY Meeting Date: Aoril16, 2008 Division: Fire Rescue Bulk Item: Yes No xx Staff Contact Person: James Callahan x6210 - AGENDA ITEM WORDING: Approval of a County Resolution relating to the provision of fire protection service to properties; describing the fire protection fee, collection costs and other terms and conditions of the non-ad valorem annual fire protection service assessments; establishing the amount and term of the annual flIe protection service assessment for each parcel of property to be assessed; directing preparation of the initial non-ad valorem assessment roll; assessments and the method of their collection, directing the provision of notice in connection therewith; and providing an effective date. ITEM BACKGROUND: The BOCC at its March 2008 meeting gave permission to advertise a public hearing for the purpose of considering an Initial Assessment Resolution to institute and collect a non-ad valorem assessment for the funding and purchase of flIe protection equipment, programs and personnel in Monroe County. The non-ad valorem assessment is necessary in order to fund incremental equipment, programs, service and personnel. PREVIOUS RELEVANT BOCC ACTION: None CONTRACT/AGREEMENT CHANGES: N/A STAFF RECOMMENDATIONS: Staff is recommending approval of a conservative Year 1 Initial Assessment Resolution, which envisions an assessment only in the amount of $34.00 per residential household and between $0.04 and $0.08 per square foot for non-residential properties. TOTAL COST: BUDGETED: Yes - No - COST TO COUNTY: SOURCE OF FUNDS: REVENUE PRODUCING:Yes X No AMOUNT PER MONTH Year $595.173 -:J..- - APPROVED BY: County Atty& U OMB/Purchasing _ Risk Management_ DOCUMENTATION: Included x Not Required_ ~-~ DISPOSITION: AGENDA ITEM # 'eWlsJ ~CL(J> U-,f . MONROE COUNTY, FLORIDA FIRE PROTECTION SERVICES INITIAL ASSESSMENT RESOLUTION APRIL 16,2008 - TABLE OF CONTENTS . SECTION 1. AUTHORITY. ..................... ............. ........... ........................................4 SECTION 2. PURPOSE AND DEFINITIONS. .......................................................4 SECTION 3. PROVISION AND FUNDING OF FIRE SERVICES. ......................9 SECTION 4. IMPOSITION AND COMPUTATION OF FIRE PROTECTION ASSESSMENTS. ..............................................................................10 SECTION 5. LEGISLATIVE DETERMINATIONS OF SPECIAL BENEFIT AND FAIR APPORTIONMENT. ....................................................10 SECTION 6. COST APPORTIONMENT METHODOLOGY. .............................16 SECTION 7. PARCEL APPORTIONMENT METHODOLOGy......................... 16 SECTION 8. DETERMINATION OF FIRE PROTECTION ASSESSED COSTS; ESTABLISHMENT OF INITIAL FIRE PROTECTION ASSESSMENTS; COLLECTION METHOD; APPLICATION OF ASSESSMENT PROCEEDS. ...........................................................17 SECTION 9. ASSESSMENT ROLL. .....................................................................18 SECTION 10. AUTHORIZATION OF PUBLIC HEARING................................. 19 SECTION 11. NOTICE BY PUBLICATION. .........................................................20 SECTION 12. NOTICE BY MAILING. ...................................................................20 SECTION 13. HARDSHIP EXEMPTION. ..............................................................20 SECTION 14. EFFECTIVE DATE. .........................................................................23 SECTION 15. SEVERABILITy...............................................................................24 APPENDIX A: DESCRIPTION OF PROPERTY COVERED BY ASSESSMENT APPENDIX B: SITUATION FOUND CODES & DESCRIPTONS APPENDIX C: PROPERTY USE CODES APPENDIX D: DOR CODES APPENDIX E: ESTIMATED FIRE PROTECTION ASSESSMENT RATE SCHEDULE APPENDIX F: PARCEL APPORTIONMENT METHODOLOGY APPENDIX G: FORM OF NOTICE TO BE PUBLISHED APPENDIX H: FORM OF NOTICE TO BE MAILED 2 . . RESOLUTION NO. --- - 2008 A RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS OF MONROE COUNTY, FLORIDA, RELATING TO THE PROVISION OF FIRE PROTECTION SERVICE TO PROPERTIES; DESCRlBING THE SYSTEM DEVELOPMENT FEE, COLLECTION COSTS AND THE OTHER TERMS AND CONDITIONS OF THE NON-AD VALOREM ANNUAL FIRE PROTECTION ASSESSMENTS; ESTABLISHING THE AMOUNT AND TERM OF THE ANNUAL FIRE PROTECTION ASSESSMENT FOR EACH PARCEL OF PROPERTY TO BE ASSESSED; DIRECTING PREPARATION OF THE INITIAL NON-AD VALOREM ASSESSMENT ROLL; ESTABLISHING A PUBLIC HEARING TO CONSIDER IMPOSITION OF THE PROPOSED FIRE PROTECTION ASSESSMENTS AND THE METHOD OF THEIR COLLECTION; DIRECTING THE PROVISION OF NOTICE IN CONNECTION THEREWITH; AND PROVIDING AN EFFECTIVE DATE. NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF MONROE COUNTY, FLORIDA, AS FOLLOWS: 3 Section 1. Authority. This resolution is adopted pursuant to the provisions of Ordinance - 2b08 (the "Ordinance"), sections 125.01 and 125.66, Florida Statutes, and other applicable provisions oflaw. Section 2. Purpose and Definitions. This resolution constitutes the Initial Assessment Resolution as defined in the Ordinance. All capitalized words and terms not otherwise defined herein shall have the meanings set forth in the Ordinance. Unless the context indicates otherwise, words imparting the singular nature include the plural, and vice versa. As used in this resolution, the following terms shall have the following meanings, unless the context hereof otherwise requires. "Annual Rate Resolution" means a resolution adopted by the Board of County Commissioners each Fiscal Year to set the Assessed Rate. "Assessed Properties" means the properties contained within the Benefit Area. "Benefit Area" means the area shown in Appendix A hereto. "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. "Code Descriptions" means the descriptions listed on the Improvement Codes. "Commercial Property" means those Tax Parcels with a Code Description 4 . designated as Commercial in the Fixed Property Use Codes. "Cost Apporti'onment" means the apportionment of Fire Protection Assessed Cost among all Property Use categories according to the Demand Percentages established using the apportionment methodology described in Section 7 and Appendix F of this Initial Assessment Resolution. "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 protection Incident Reports under the methodology described in Section 7 of this Initial Assessment Resolution. "DOR Code" means a Property Use Code generated by the Florida Department of Revenue as established in Rule 12D-8.008, Florida Administrative Code, assigned by the Property Appraiser to Tax Parcels within the County, as specified in Appendix D hereto. "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 5 . . to be associated with or attributable to the provision of Emergency Medical Services. . "Estimated Fire Protection Assessment Rate Schedule" means the rate schedule attached hereto as Appendix E and incorporated herein by reference, 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, which shall confirm, modify or repeal this Resolution. "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: (I) 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 reports that documents a Monroe County Fire protection response, the type of situation found, and the incident address. 6 . . "Fiscal Year" means the period commencing on October I 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 shown on Exhibit B. "Hotel and Motel Property" means those Tax Parcels with a Code Description designed as "Hotel/Motel" in the Improvement Codes. "lndustriaIIW arehouse 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 pursuant to Sections 10-12 of this document or an annual rate resolution pursuant to Section 10-12 of this document. 7 . . "Non-Residential Property" means collectively, those Tax Parcels with Code . Descriptions designated as "Commercial," "Institutional," "Industrial/Warehouse", 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 in Section 8 and Appendix F of this Initial Assessment Resolution. "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. 8 "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 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 3. Provision and Funding of Fire Services. (A) Upon the imposition of a Fire Protection Assessment for fire protection services, facilities, or programs against the Assessed Property located within the area of the County described in Appendix A hereto, the County shall provide fire protection services to said Assessed Property. All or a portion of the cost to provide the fire protection services, facilities, or programs shall be funded from the proceeds of the Fire protection Assessments. The remaining cost, if any, required to provide fire protection services, facilities, and programs shall be funded by available revenues from sources other than the Fire Protection Assessments. (B) It is hereby ascertained, determined, and declared that each parcel of Assessed Property located within the Benefit Area will be benefitted by the County's provision of fire 9 protection services, facilities, and programs in an amount not less than the Fire Protection . Services Assessment imposed against such parcel computed in the manner set forth herein. Section 4. Imposition and Computation of Fire Protection Assessments. Fire Protection Assessments shall be imposed against all Tax Parcels within the Property Use Categories within Benefit Area. Fire Protection Assessments shall be computed in the manner set forth in this Initial Assessment Resolution. Section 5. Legislative Determinations of Special Benefit and Fair Apportionment. It is hereby ascertained and declared that the Fire protection Assessed Costs provide a special benefit to the Assessed Property within the Benefit Area based upon the legislative determinations set forth below, and based upon the report entitled "Monroe County, Florida/Fire Assessment Memorandum": presented by Government Services Group, Inc. in February 2008 and other information presented by the Government Services Group, Inc. at the March 5, 2008 workshop of the Board, all of which are incorporated herein by reference. A. General (I) Article VIII, Section I of the Florida Constitution, and Sections 125.01 and 125.66, Florida Statutes, grant to a board of county commissioners all powers of local self- government to perform county functions and to render services for county purposes in a manner not inconsistent with general law, or with special law approved by vote of the electors, and such power may be exercised by the enactment of county ordinances. (2) Upon the adoption of this Initial Assessment Resolution determining the Fire Protection Assessed Cost and identifying the Assessed Property to be included in the 10 Assessment Roll, the legislative findings ascertained and declared in Sections 1.03 and 1.04 ofthe Ordinance 'are hereby ratified and confinued. (3) It is hereby ascertained and declared that the fire protection services, facilities, and programs provide a special benefit to property because fire protection services possess a logical relationship to the use and enjoyment of property by (a) protecting and safeguarding the value and integrity of improvements and structures and the real property on which they are located through the delivery of comprehensive fire protection services; (b) protecting and safeguarding the life and safety of intended occupants in the use and enjoyment ofland; (c) lowering the cost of fire insurance by the presence of a fire protection services program within the County; and (d) containing fire incidents that would otherwise have the potential to spread and endanger property and property features as well as human lives. (4) It is fair and reasonable to use the Situation Found Codes and the Property Use Codes from the Florida Fire Incident Report System and the DOR Codes from the Florida Department of Revenue for Cost Apportionment and Parcel Apportionment because (a) this information is the most comprehensive, accurate, reliable, and centralized database of information readily available to determine the property use, Building Area for improvements, and acreage for Land within the County; and (b) the information has been cross-checked against property appraiser information and is thus consistent with the parcel designations on the Tax Roll, which compatibility permits the development of an Assessment Roll in conformity with the requirements of Chapter 197, Florida Statutes, and the Uniform Method of Collection. 11 (5) The data available in the Property Use Codes is more useful and accurate in . determining Building Area than relying exclusively on the data maintained in the DOR codes alone because the data maintained in the Property Use Codes reveals the existence of a Building with a different use than the ones described in the DOR Codes. B. Cost Apportionment (I) It is appropriate and consistent with the decision of the Florida Supreme Court in the case of City of North Lauderdale v. SMM Properties, Inc., 825 So.2d 343 (Fla. 2002) to exclude from the Fire Protection Assessed Costs any amounts to determined to constitute Emergency Medical Services Costs. (2) Apportioning the Fire Protection Assessed Costs among classifications of property based on historical demand for fire protection services, but not Emergency Medical Services, is fair, reasonable, and proportional to the special benefit received. (3) The Monroe County Fire Incident Reports are the most reliable data available to understand the current and projected demand for fire protection services from property use and to determine the benefit to property resulting from the availability of fire protection services, in order to protect and serve Buildings located within Assessed Property and its intended occupants. The Fire Incident Reports are sufficiently numerous such that they document the historical demand for fire protection services by Property Use Categories. The Demand Percentage derived for each Property Use Category through examination and analysis of Fire Protection Incident Reports is consistent with the experience of the County. Therefore, the use of the Demand Percentage is a fair and reasonable method of apportioning Fire Protection Assessed Costs among the Property Use Categories. 12 (4) The historical demand for fire protection service availability for multi-family . and single family Residential Property is substantially similar and any difference in the percentage of calls to these two properties is statistically insignificant. (5) The level of service required to meet anticipated demand for fire protection services and corresponding annual fire budget required to fund fire protection services provided to non-specific property uses would be required notwithstanding the occurrence of any incidents from non-specific property uses. Therefore, it is fair and reasonable to omit from the Demand Percentage calculation the Monroe County Fire Protection Incident Reports document fire protection services provided to non-specific property uses. (6) It is appropriate to exclude vacant land from the assessments at this time, because the suppression of fires on vacant land and agricultural property primarily benefits adjacent property by containing the spread of fire, rather than preserving the integrity of the vacant parcel. The 39 calls to these two property use categories within the sampling period were removed. (7) The County provided information in an electronic format, identifying the number and type of fire rescue incident responses by County fire rescue vehicles for calendar year 2006. The County uses the Florida Fire Incident Reporting System (FFIRS) to record its fire rescue incidents. The FFIRS is a tool for fire rescue departments to report and maintain computerized records of fire rescue incidents and other department activities in a uniform manner. Appendix A provides a codes list for the "type of situation found" as recorded on the fire rescue incident reports used to identify EMS and non-EMS calls. Fixed property use codes shown on Appendix B identify the type of property that fire rescue 13 departments respond to for each fire rescue incident. The fixed propelty uses correlate to . property uses determined by the Monroe County Property Appraiser on the ad valorem tax roll. Appendix B provides a codes list for the "fixed property use" as recorded on the fire rescue incident reports. Data from calendar year 2006 fire rescue incident data from the FFIRS files was used to evaluate trends and determine if aberrations were present. County fire rescue incident data for the stated time period represents 3,514 fire rescue incidents. Using the fixed property use codes, the fire type incidents corresponding to specific properties were assigned to the following property use categories: residential, commercial, industrial/warehouse, and institutional. Incidents to government properties, religious buildings, institutional parcels, and educational properties were aggregated into an "institutional" category and incidents to RV parks were aggregated into the "commercial" category. (8) It is appropriate to exclude governmental and institutional tax-exempt properties from assessments within Monroe County for several reasons. First, the majority of' governmental properties are located within land located outside the Benefit Area, in incorporated sections of Monroe County. In addition, historical data at this time supports the conclusion that more fire protection resources are expended on the attack of a building rather on the defense of vacant land. Funds raised through this non-ad valorem assessment will not be used on the governmental or institutional tax-exempt property. Rather, the County will fund its fire services for these parcels from the ad valorem fund within the general budget. 14 C. Residential Parcel Apportionment . (I) Neither the size nor the value of the Residential Property determines the scope of the required fire protection response. The potential demand for fire protection services is driven by the existence of the Dwelling Unit and the anticipated average occupant population. (2) Apportioning the Fire Protection Assessed Costs for fire protection services attributable to Residential Property on a per Equivalent Dwelling Unit basis is therefore a fair and reasonable method of Parcel Apportionment based upon historical call data. D. Non-Residential Parcel Apportionment (1) The use of actual square footage to calculate apportionment of assessments for Non-Residential Property Buildings is fair and reasonable for the purposes of Parcel Apportionment because the demand for Fire Protection Services can be determined and measured by and is correlated to the actual square footage of structures and improvements on the benefited parcels. (2) In accordance with Section 125.0168, Florida Statutes, which mandates that the County treat Recreational Vehicle Property as a commercial entity in the same manner as a hotel, motel, or other similar facility for purposes of non-ad valorem special assessments levied by the County, including this Fire Protection Services Assessment, it is fair and reasonable to treat each space within a Recreational Vehicle Park and each room in a Hotel/Motel property as a Unit because the potential demand for fire protection services is driven by the existence of each Unit and the anticipated average occupant population. 15 Section 6. Cost Apportionment Methodology. (1) Utilizxing date from Fire Rescue Incident Reports regarding the type of calls and physical location of each call, the County assigned Fixed Property Use categories to the fire rescue incidents. (2) Based on the assignment of fire rescue incidents to property use categories, the number of Incident Report filed within a sampling period was determined for each Property Use Category. (3) A Demand Percentage for each Property Use Category was then determined by dividing the number of fire Incident Reports for any given Property User Category by the total number of fire Incident Reports for all Property Use Categories within the sampling period. The Demand Percentage for each Property Use Category was then applied to the Fire Protection Assessed Cost and the resulting number is the product, or the allocation of that portion of the Fire Protection Assessed Cost allocated to each individual Property Use Category. Assessable costs calculated in this manner were then apportioned aII)on property use categories based upon historical demand for fire services reflected by fire incident data. The share of assessable costs apportioned to each property use category was further apportioned among individual buildings of property within each Property Use Category. (4) Further details are shown in Appendix F, and the methodology is hereby approved, adopted, and incorporated into this Initial Assessment Resolution by reference. Section 7. Parcel Apportionment Methodology. (1) The apportionment among the Tax Parcels of that portion of the Fire 16 Protection Assessed Costs apportioned to each Property Use Category under the Cost . Apportionment shall be consistent with the Parcel Apportionment methodology described and determined in Appendix F hereto, which methodology is hereby approved, adopted, and incorporated into this Initial Assessment Resolution by reference. (2) It is hereby acknowledged that the Parcel Apportionment methodology described in Appendix F is to be applied in the calculation of estimated Fire Protection Services Assessment rates established in Section 8 of this Initial Assessment Resolution. Section 8. Determination of Fire Protection Assessed Costs; Establishment of Initial Fire Protection Assessments; Collection Method; Application of Assessment Proceeds. (1) The Fire Protection Assessed Costs to be assessed and apportioned among benefitted parcels pursuant to Cost Apportionment and Parcel Apportionment for the Fiscal Year commencing October 1, 2008 is the amount determined n the Estimated Fire Protection Assessment Rate Schedule. The approval of the Estimated Fire Protection Assessment Rate Schedule by the adoption of this Initial Assessment Resolution determines the amount of the Fire Protection Services Assessed Costs. The remainder of such Fiscal Year budget, if any, for fire protection facilities, programs, and services shall be funded from legally available County revenue sources other than the Fire Protection Assessment proceeds. (2) The estimated Fire Protection Assessments specified in the Estimated Fire Protection Assessment Rate Schedule are hereby established to fund the specified Fire protection Services Assessed Costs determined to be assessed in Fiscal Year commencing 17 "-----.'"' October 1,2008. . (3) The estimated Fire Protection Service Assessments specified in this Initial Assessment Resolution shall be the estimated assessment rates applied by the County Administrator in the preparation of the preliminary Assessment Roll for the Fiscal Year commencing October 1, 2008, as provided in Section 9 below. (4) Funds raised through the Fire Protection Servie Assessments will be collected using the Uniform Assessment Collection Act, 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) Proceeds derived by the County for the Fire Protection Assessments will be used exclusively for the provision of fire protection services, facilities, and programs within the proposed Benefit Area. In the event there is any fund balance remaining at the end of the Fiscal Year in which the assessments are collected, such balance shall be carried fotward and used only to fund fire protection services, facilities, and programs within the Benefit Area. Section 9. Assessment Roll. (A) The County Administrator is hereby directed to prepare, or cause to be prepared, the preliminary Non-Ad Valorem Assessment Roll for the Fiscal Year commencing October 1, 2008 in the manner provided in the Ordinance. The Non-Ad Valorem Assessment Roll shall include all of the Tax Parcels within the Property Use 18 "--._---,..- Categories within the geographic unincorporated area of the County covered by this resolution, and shall apportion the estimated Fire Protection Services Assessed Cost to be recovered through Fire Protection Service Assessment in the manner set forth in this Initial Assessment Resolution. (B) A copy of this Initial Assessment Resolution, supporting documentation relative to the estimated amount of Fire Protection Services Assessed Cost to be recovered through the imposition of the assessments, and the preliminary Non-Ad Valorem Assessment Roll shall be maintained by the County Administrator and open to public inspection. The foregoing shall not be construed to require that the preliminary Non-Ad Valorem Assessment Roll be in printed form if the amount of the Fire Protection Services Assessment for each Tax Parcel can be determined by use of a computer terminal available to the public. (C) It is hereby determined, ascertained and declared that the method of determining the Fire Protection Assessment as set forth in this Initial Assessment Resolution is a fair and reasonable method of apportioning the Assessed Cost among parcels of Assessed Property within the County. Section 10. Authorization of Public Hearing. A public hearing shall be conducted by the Board at 5:01 p.m., or as soon thereafter as the matter can be heard, on June 18, 2008, at the Marathon Government Center, 2798 Overseas Highway, Marathon, Florida (Mile Marker 50), at which time the Board will receive and consider any comments on the Fire Protection Services Assessment from the public and affected property owners and will consider imposing the Fire Protection Service Assessments and collecting the 19 -~-_._-- assessments on the same bill as ad valorem taxes. Section 11. . Notice by Publication. Upon completion of the Non-Ad Valorem Assessment Roll, the County Administrator shall publish or cause to be published a notice of the public hearing authorized by Section 10 above in the manner and the time provided in Section 2.05 of the Ordinance. Such notice shall be in substantially the form attached hereto as Appendix G. Said notices must be sent out no later than May 28, 2008. Section 12. Notice by Mailing. In addition to the notice provided in accordance with Section 11, above, 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 person owning property subject to the assessment. Said notice shall be mailed by first-class mail by no later than May 28, 2008; shall include all of the information required by Section 197.3632(4)(b), Florida Statutes; and shall be substantially in the form attached hereto as Appendix H. Section 13. Hardship Exemption. (A) To qualify for a hardship exemption, the owner of Residential Property shall meet the following criteria: 1. The Owner shall occupy the Residential Property and be entitled to a homestead exemption pursuant to Chapter 196, Florida Statutes; 2. 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 requirements for the Florida Work 20 -'"---~".~-~,.,."." and Gain Economic Self-Sufficiency (WAGES) 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 Department of Social Services as of the date of the application; and 3. 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. (B) On an annual basis, by no later than September I 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 Department of Social Services to obtain a hardship exemption. Such an application shall contain the following information: 1. Name and address of the Owner; 2. Address and legal description of the Residential Property for which the hardship exemption is sought; 3. Names and ages of all occupants of the property; 4. Certification from the Florida Department 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 Department of Social Services; and 21 5. A statement by the Owner agreeing to notify the County immediately if . the property is sold or conveyed or if the Owner vacates the Property. (C) On an annual basis, by no later than September I 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 Department of Social Services to obtain a hardship exemption. Such an application shall contain the following information: Name and address of Owner; address and legal description of Property for which hardship exemption is sought; names of all occupants of Property; certification from Florida Department of Children and Family Services indicating that the applicant is a participant in the WAGES program, a recipient of food stamps or Supplemental Social Security within the past 12 months; and an agreement by the Owner to immediately notify the County if said property is conveyed. (D) The Director of the Community Service Division 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 22 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. (E) 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. (F) 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 l/lzth 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. (G) The County Administrator shall administer or provide for the collection of all interim Fire protection assessment. Section 14. Effective Date. This Initial Assessment Resolution shall take effect 23 immediately upon its adoption. . If any clause, section or provision of this Resolution Section 15. Severability . shall be declared unconstitutional or invalid for any reason or cause, the remaining portion of said Resolution shall be in full force and effect and be valid as if such invalid portion thereof had not been incorporated herein. PASSED AND ADOPTED by the Board of County Commissioners of Monroe County, Florida, at a regular meeting of the Board held on the 16th day of April 2008. Mayor Charles McCoy Mayor Pro Tern Mario Di Gennaro Commissioner George Neugent Commissioner Dixie Spehar Commissioner Sylvia J. Murphy (SEAL) BOARD OF COUNTY COMMISSIONERS OF Attest: DANNY L. KOLHAGE, Clerk MONROE COUNTY, FLORIDA By: By: ~eputy Clerk Mayor/Chairman MONROE COUNTY ATTORNEY ,APPROVED T FORM: , C N I L. ALL ASS STANT COUNTY ATTORNEY Date y - l(,yflS( 24 APPENDIX A DESCRlPTION OF PROPERTY COVERED BY ASSESSMENT Property Appraiser Auth Code Description Include/Exclude 100A Key Haven- North Stock Island Include Boca Chica - Big Coppill - Geiger Key - Rockland - East 100B Rockland Key Include 100C Saddlebunch - Upper & Lower Sugarloaf - Park Key - Cudjoe Include Ramrod - Torches - Big Pine - W. Summerland aka Spanish Harbor - Bahia Honda - Lillie Duck aka Ohio Key - Missouri 100H aka lillie Grassy Key Include 10KW Key West -- City of Key West Exclude 110A Stock Island (South) Include 110B Shark Key Include 110C Bay Point - Part of Saddlebunch Keys S. of US 1 Inciude 110H No Name Key Include 11KW Key West - Bahama Village Redevelopment Area Exclude 120C Summerland Key Include 12KW Key West - Caroline Sl. Corridor Exclude 5000 Offshore Islands in the City of Marathon Islands Exclude 5000 Offshore Islands -- Unincorporated Area Include 500C Big Cypress Basin Exclude 5000 Duck Key - Less Indies Island Plat Include 500F Everglades Exclude 5001 Craig Key Include Key Largo (from S. Bay Harbor Dr. and Lobster Ln. to the South Boundary of intersection of County Rds 905 and 905A) 500K - Cross Key Exclude 500L Long Key Include Tavernier - SW Key Largo (from Tavernier Creek Bridge to S. 500P Bay Harbor Dr. and Lobster Ln.) Include 500R Ocean Reef Exclude 50CM Marathon - Excludes Little Venice Wastewater District Exclude 51CM Marathon - Includes lillie Venice Wastewater District Exclude 50KC City of Key Colony Beach Exclude 50LA City of Layton Include 50M Village of Islamorada Exclude 5100 Conch Key Include 5200 Duck Key - Indies Island Plat (Hawk's Cay) Include 25 APPENDIX B . SITUATION FOUND CODES & DESCRIPTIONS Situation Found Description 000 Skipped Run 100 Fire, Other 110 Fire, Structure III Building Fire 112 Fires in structures other than in a building 113 Cooking fire, confined to a container 114 Chimney or flue fire, confined to chimney or flue 115 Incinerator overload or malfunction, fire confined 116 Fuel bumer/boiler malfunction, fire confined 117 Commercial compactor fire, confined to rubbish 118 Trash or rubbish fire, contained 120 Fire in mobile property used as a fixed structure, other 121 Fire in mobile home used as a fixed residence 122 Fire in mobile home, camper, recreational vehicle 123 Fire in portable building, fixed location 130 Mobile property (vehicle) fire, other 131 Passenger vehicle fire 132 Road freight or transport vehicle fire 133 Rail vehicle fire 134 Water vehicle fire 135 Aircraft fire 136 Self propelled motor home or recreational vehicle 137 Camper or R V fire , 138 Off Road vehicle or heavy equipment fire 140 Natural vegetation fire 141 Forest, woods or wildland fire 142 Brush, or brush and grass mixture fire 143 Grass fire 150 Outside rubbish fire, other 151 Outside rubbish, trash or waste fire 152 Garbage dump or sanitary landfill fire 153 Construction or demolition landfill fire 154 Dumpster or other outside trash receptacle fire 155 Outside stationary compactor/compacted trash fire 160 Special outside fire, other 161 Outside storage fire 162 Outside equipment fire 26 Situation Found Description 163 Outside gas or vapor combustion explosion , 164 Outside mailbox fire 170 Cultivated vegetation, crop fire, other 171 ~ultivated grain, or crop fire 172 Cultivated orchard or vineyard fire 173 Cultivated trees or nurselY stock fire 200 Overpressure rupture, explosion, overheat, other 210 Overpressure rupture from steam, other 211 Overpressure rupture of steam pipe or pipeline 212 Overpressure rupture of steam boiler 213 Steam rupture of pressure or process vessel 220 Overpressure rupture from air or gas, other 221 Overpressure rupture of air or gas pipe/pipeline 222 Overpressure rupture of boiler from air or gas 223 Air or gas rupture of pressure or process vessel 231 Chemical reaction rupture of process vessel 240 Explosion (no fire), other 241 Munitions or bomb explosion (no fire) 242 Blasting agent explosion (no fire) 243 Fireworks explosion (no fire) 251 Excessive heat, scorch bums with no ignition 300 Rescue, EMS call, other 311 Medical assist, assist EMS crew 320 Allergic reaction 321 EMS call, excluding vehicle accident with injury 322 Vehicle accident with injuries 323 Motor vehicle/pedestrian accident (MV Ped) 324 Motor Vehicle Accident, No Injuries 331 Lock-in (if lock out, use 511) 340 Search, other 341 Search for person on land 342 Search for person in water 343 Search for person underground 350 Extrication, rescue, other 351 Extrication ofvictim(s) from building/structure 352 Extrication o[victim(s) from vehicle 353 Removal ofvictim(s) from stalled elevator 354 Trench/below grade rescue 355 Confined space rescue 356 High angle rescue 27 Situation Found Description 357 Extrication ofvictim(s) from machinery 360 Water & ice related rescue, other 361 Swimming/recreational water areas rescue 362 l.ce rescue 363 Swift water rescue 364 Surf rescue 365 Watercraft rescue 370 Electrical rescue 371 Electrocution or potential electrocution 372 Trapped by power lines 381 Rescue or EMS standby 400 Hazardous condition, other 410 Flammable gas or liquid condition, other 411 Gasoline or other flammable liquid spill 412 Gas leak 413 Oil or other combustible liquid spill 420 Toxic condition, other 421 Chemical hazard ( no spill or leak ) 422 Chemical spill or leak 423 Refrigeration leak 424 Carbon monoxide incident 430 Radioactive condition, other 431 Radiation leak, radioactive material 440 Electrical wiring/equipment problem, other 441 Heat from short circuit (wiring), defective/worn 442 Overheated motor 443 Light ballast breakdown 444 Power line down 445 Arcing, shorted electrical equipment 451 Police Assist 460 Accident, potential accident, other 461 Building or structure weakened or collapsed 462 Aircraft standby 463 Vehicle accident, general cleanup 471 Explosive, bomb removal (for bomb scare, use 721) 480 Attempted burning, illegal action, other 481 Attempt to burn 482 Threat to burn 500 Service call, other 510 Person in distress, other 28 Situation Found Description 51 I Lock-out - 512 Ring or jewelry removal 520 Water problem, other 521 V1ater evacuation 522 Water or steam leak 531 Smoke or odor removal 540 Animal problem, other 541 Animal problem 542 Animal rescue 550 Public service assistance, other 551 Assist police or other governmental agency 552 Police matter 553 Public service 554 Assist invalid 555 Defective elevator 561 Unauthorized burning 571 Cover assignment, standby, moveup 600 Good intent call, other 61 I Dispatched & canceled en route 621 Wrong location 622 No incident found upon arrival 631 Authorized controlled burning 632 Prescribed fire 641 Vicinity alarm (incident in other location) 650 Steam, other gas mistaken for smoke, other 651 Smoke scare, odor of smoke 65'2 Steam, vapor, fog or dust thought to be smoke 653 Barbecue, tar kettle 661 EMS call, party transported by non-fire agency 671 Hazmat release investigation wIno hazmat 672 Biological hazard investigation, none found 700 False alarm or false call, other 710 Malicious, mischievous false call, other 711 Municipal alarm system, malicious false alarm 712 Direct tie to FD, malicious/false alarm 713 Telephone, malicious false alarm 714 Central station, malicious false alarm 715 Local alarm system, malicious false alarm 721 Bomb scare - no bomb 730 System malfunction 29 Situation Found Description 731 Sprinkler activation due to malfunction 732 Extinguishing system activation due to malfunction 733 Smoke detector activation due to malfunction 734 Heat detector activation due to malfunction 735 Alann system sounded due to malfunction 736 CO detector activation due to malfunction 740 Unintentional transmission of alarm, other 741 Sprinkler activation, no fire - unintentional 742 Extinguishing system activation 743 Smoke detector activation, no fire - unintentional 744 Detector activation, no fire - unintentional 745 Alarm system sounded, no fire - unintentional 746 Carbon monoxide detector activation, no CO 800 Severe weather or natural disaster, other 811 Earthquake assessment 812 Flood assessment 813 Wind stonn, tomadolhurricane assessment 814 Lightning strike (no fire) 815 Severe weather or natural disaster standby 900 Special type of incident, other, Dumpster fire 911 Citizen complaint 30 APPENDIX C . PROPERTY USE CODES Fixed Property Use Code Description Category 000 FIXED PROP USE UNDETERMINED NON-SPECIFIC 008 FIXED PROP USE N/ A NON-SPECIFIC 009 FIXED PROPERTY USE NOT CLASS. NON-SPECIFIC 100 UNKNOWN OTHER NON-SPECIFIC 109 OTHER PUBLIC ASSEMBLY NON-SPECIFIC 110 FIXED USE RECREATION, OTHER COMMERCIAL III BOWLING ESTABLISHMENT COMMERCIAL 112 BILLIARD CENTER COMMERCIAL 113 AMUSEMENT CENTER COMMERCIAL 114 ICE RINK COMMERCIAL 115 ROLLER RINK COMMERCIAL 116 SWIMMING FACILITY COMMERCIAL 119 OTHER RECREATION COMMERCIAL 120 VARIABLE USE COMMERCIAL AMUSEMENT/RECREATION 121 BALLROOM,GYMNASIUM COMMERCIAL 122 EXHIBITION HALL COMMERCIAL 123 ARENNSTADIUM COMMERCIAL 124 PLAYGROUND COMMERCIAL 129 AMUSEMENT CENTER INDOOR/OUTDOOR COMMERCIAL 130 PLACES OF WORSHIP,CHURCH,FUNERAL INSTITUTIONAL PARLOR 131 CHURCH/CHAPEL INSTITUTIONAL 132 RELIGIOUS EDUCUCATION FACILITY INSTITUTIONAL . 133 CHURCH HALL INSTITUTIONAL 134 FUNERAL PARLOR/CHAPEL INSTITUTIONAL 139 OTHER CHURCH/FUNERAL PARLOR INSTITUTIONAL 140 CLUBS, OTHER COMMERCIAL 141 ATHLETIC CLUBIYMCA INSTITUTIONAL 142 CLUB HOUSE COMMERCIAL 143 YACHT CLUB COMMERCIAL 144 CASINO, GAMBLING CLUBS COMMERCIAL 149 OTHER CLUBS COMMERCIAL 150 PUBLIC. GOVT. OTHER INSTITUTIONAL 151 LIBRARY INSTITUTIONAL 152 MUSEUM, ART GALLERY INSTITUTIONAL 153 HISTORIC BLDG INSTITUTIONAL 154 MEMORIAL STRUCTURE,MONUMENT INSTITUTIONAL 31 Fixed Property Use Code Description Category 155 COURT ROOM INSTITUTIONAL - 156 LEGISLATIVE HALL INSTITUTIONAL 159 OTHER LIBRARY, MUSEUM, COURT INSTITUTIONAL 160 EATING/DRINKING PLACES COMMERCIAL 161 RESTAURANT COMMERCIAL 162 NIGHTCLUB COMMERCIAL 163 TAVERN COMMERCIAL 164 LUNCHROOM/DRIVE-IN COMMERCIAL 169 OTHER EATING/DRINKING COMMERCIAL 170 TERMINALS OTHER COMMERCIAL 171 AIRPORT TERMINAL COMMERCIAL 172 HELIPORT COMMERCIAL 173 BUS TERMINAL COMMERCIAL 174 STREET LEVEL RAIL TERMINAL COMMERCIAL 175 UNDERGROUND RAIL TERMINAL COMMERCIAL 176 ELEVATED RAIL TERMINAL 177 MARINE COMMERCIAL TERMINAL 179 OTHER TERMINALS COMMERCIAL 180 THEATER, STUDIO OTHER COMMERCIAL 181 PERFORMANCE THEATER COMMERCIAL 182 AUDITORIUM, CONCERT HALL COMMERCIAL 183 MOVIE THEATER COMMERCIAL 184 DRIVE-IN THEATER COMMERCIAL 185 RADIO, TY STUDIO COMMERCIAL 186 MOVIE STUDIO COMMERCIAL 189 OTHER THEATER, STUDIO COMMERCIAL 200 EDUCATIONAL PROPERTY OTHER INSTITUTIONAL 209 OTHER EDUCATIONAL PROPERTY INSTITUTIONAL 210 SCHOOLS NON-ADULT OTHER INSTITUTIONAL 21 I PRE-SCHOOL INSTITUTIONAL 212 KINDERGARTEN INSTITUTIONAL 213 ELEMENTARY SCHOOL INSTITUTIONAL 214 JUNIOR HIGH SCHOOL INSTITUTIONAL 215 HIGH SCHOOL/JR HIGH/MIDDLE SCHOOL INSTITUTIONAL 219 OTHER SCHOOLS INSTITUTIONAL 220 UNKNOWN RESIDENTIAL SCHOOL INSTITUTIONAL 221 RES SCHOOL CLASSROOM BLDG INSTITUTIONAL 229 OTHER RESIDENTIAL SCHOOLS INSTITUTIONAL 230 UNKNOWN TRADE, BUSINESS SCHOOLS INSTITUTIONAL 231 VOCATIONAL. TRADE SCHOOL INSTITUTIONAL 232 BUSINESS SCHOOL INSTITUTIONAL 32 Fixed Property Use Code Description Category 233 SPECIALTY SCHOOL INSTITUTIONAL . 234 REHABILITATION CENTER INSTITUTIONAL 239 OTHER TRADE, BUSINESS SCHOOLS INSTITUTIONAL 240 UNKNOWN COLLEGES/UNIVERSITIES INSTITUTIONAL 241 COLLEGE/UNIVERSITY INSTITUTIONAL 249 OTHER COLLEGES/UNIVERSITIES INSTITUTIONAL 254 DAY CARE-IN COMMERCIAL PROPERTY COMMERCIAL 255 DAY CARE-IN RESIDENCE-LICENSED COMMERCIAL 256 DAY CARE-IN RESIDENCE-UNLICENSED COMMERCIAL 300 HEALTHCARE/DETENTION OTHER INSTITUTIONAL 309 OTHER INSTITUTIONAL PROPERTY INSTITUTIONAL 310 UNKNOWN CARE OF THE AGED NURSING HOMES 311 CARE OF THE AGEDINURSING STAFF NURSING HOMES 312 CARE OF THE AGEDINO NURSING STAFF NURSING HOMES 319 OTHER CARE OF THE AGED NURSING HOMES 320 UNKNOWN CARE OF THE YOUNG INSTITUTIONAL 321 MENTAL RET ARDA TION/DEVELOPMENT COMMERCIAL DISABILITY FACILITY 322 ALCOHOL/SUBSTANCE ABUSE INSTITUTIONAL RECOVERY CENTER 323 ASYLUM/MENTAL INSTITUTION INSTITUTIONAL 329 OTHER CARE OF THE YOUNG INSTITUTIONAL 330 UNKNOWN CARE OF THE SICK INSTITUTIONAL 331 HOSPIT AL-MEDICAL/PSYCHIA TRJC INSTITUTIONAL 332 HOSPICES INSTITUTIONAL 334 CLINIC, INFIRMARY INSTITUTIONAL 339 OTHER CARE OF THE SICK INSTITUTIONAL 340 CLINICS, OTHER INSTITUTIONAL 341 CLINIC, CLINIC-TYPE INFIRMARY INSTITUTIONAL 342 DOCTOR/DENTIST/SURGEONS OFFICE COMMERCIAL 343 HEMODIALYSIS UNIT INSTITUTIONAL 344 MEN'S DETENTION CAMP INSTITUTIONAL 345 POLICE STATION INSTITUTIONAL 346 VOCATIONAL REHABILITATION CENTER INSTITUTIONAL 349 OTHER CARE OF THE PHYSIC ALLY INSTITUTIONAL RESTRAINED 350 UNKNOWN CARE OF THE PHYSICALLY INSTITUTIONAL INCONVENIENCED 351 INSTITUTION DEAF,MUTE,BLIND INSTITUTIONAL 352 INSTITUTION FOR PHYSICAL REHAB INSTITUTIONAL 359 OTHER CARE OF PHYSICALLY INSTITUTIONAL INCONVENIENCED 360 UNKNOWN CARE OF MENTALLY INSTITUTIONAL HANDICAPPED 33 Fixed Property Use Code Description Category 361 JAIUPRlSON - NOT JUVENILE INSTITUTIONAL . 362 INSTITUTION FOR MENT ALLY INSTITUTIONAL RETARDED 363 REFORMATORY, JUVENILE DETENTION INSTITUTIONAL CENTER 365 POLICE STATION INSTITUTIONAL 369 OTHER CARE OF THE MENT ALLY INSTITUTIONAL HANDICAPPED 400 RESIDENTIAL OTHER RESIDENTIAL 409 OTHER RESIDENTIAL PROPERTY RESIDENTIAL 410 UNKNOWN ONE-AND TWO-F AMIL Y RESIDENTIAL DWELLING 411 ONE-FAMILY DWELLING: YEAR-ROUND RESIDENTIAL 412 ONE-FAMILY DWELLING: SEASONAL RESIDENTIAL 414 TWO-FAMILY DWELLING: YEAR-ROUND RESIDENTIAL 415 TWO-FAMILY DWELLING: SEASONAL RESIDENTIAL 419 ONE- AND TWO-F AMIL Y DWELLING RESIDENTIAL 420 UNKNOWN APARTMENTS, TENEMENTS, MULTI-FAMILY FLATS 421 I OR 2 LIVING UNITS W/BUSINESS RESIDENTIAL 422 3 THROUGH 6 UNITS MULTI-FAMILY 423 7 THROUGH 20 UNITS MULTI-FAMILY 424 OVER 20 UNITS MUL TI-F AMIL Y 429 MUL TI-F AMIL Y DWELLINGS MULTI-FAMILY 430 UNKNOWN ROOMING, BOARDING, RESIDENTIAL LODGING 431 3 TO 8 ROOMERS OR BOARDERS MULTI-FAMILY 432 9 TO 15 ROOMERS OR BOARDERS MULTI-F AMIL Y 439 ROOMING, BOARDING, RESIDENTIAL MULTI-FAMILY HOTELS 440 UNKNOWN HOTELS, MOTELS, INNS, HOTEUMOTEL LODGES 441 LESS THAN 20 UNITS: YEAR-ROUND HOTEUMOTEL 442 LESS THAN 20 UNITS: SEASONAL HOTEUMOTEL 443 20 TO 99 UNITS: YEAR-ROUND HOTEUMOTEL 444 20 TO 99 UNITS: SEASONAL HOTEUMOTEL 445 100 OR MORE UNITS: YEAR-ROUND HOTELIMOTEL 446 100 OR MORE UNITS: SEASONAL HOTEUMOTEL 449 HOTELS, MOTELS, INNS, LODGES HOTEUMOTEL 459 RESIDENTIAL BOARD AND CARE NURSING HOMES 460 DORMITORIES OTHER INSTITUTIONAL 461 SCHOOL, COLLEGE, UNIV., DORMITORY INSTITUTIONAL 462 FRATERNITY, SORORITY HOUSE INSTITUTIONAL 463 NURSES' QUARTERS RESIDENTIAL 464 MILITARY BARRACKS/DORMITORY MULTI-FAMILY 34 Fixed Properly Use Code Description Category 465 CONVENT, MONASTERY, RELlGIOUS INSTITUTIONAL . 466 BUNK HOUSE, WORKER'S BARRACKS INSTITUTIONAL 469 OTHER DORMITORIES INSTITUTIONAL 480 UNKNOWN HOME HOTELS HOTEL/MOTEL 481 LESS THAN 20 UNITS: YEAR-ROUND HOTEL/MOTEL 482 LESS THAN 20 UNITS: SEASONAL HOTELIMOTEL 483 20 TO 99 UNITS: YEAR-ROUND HOTEL/MOTEL 484 20 TO 99 UNITS: SEASONAL HOTEL/MOTEL 485 100 OR MORE UNITS: YEAR-ROUND HOTEL/MOTEL 486 100 OR MORE UNITS: SEASONAL HOTEL/MOTEL 489 OTHER HOME HOTELS HOTEL/MOTEL 490 UNKNOWN RESIDENTIAL OCCUPANCIES RESIDENTIAL 491 CHILDRENS PLAYHOUSE NON-SPECIFIC 492 OUTDOOR SLEEPING QUARTERS NON-SPECIFIC 499 OTHER RESIDENTIAL OCCUPANCIES RESIDENTIAL 500 MERCANTILE PROPERTIES OTHER COMMERCIAL 509 OTHER MERCANTILE PROPERTIES COMMERCIAL 510 UNKNOWN FOOD, BEVERAGE SALES COMMERCIAL 511 CONVENIENCE STORE COMMERCIAL 512 MARKET, GROCERY STORE COMMERCIAL 513 SPECIALTY FOOD STORE COMMERCIAL 514 LlQUOR, BEVERAGE STORE COMMERCIAL 515 CREAMERY, DAIRY STORE COMMERCIAL 516 DELICATESSEN COMMERCIAL 519 FOOD, BEVERAGE SALES, GROCERY COMMERCIAL STORE 520 UNKNOWN TEXTILE, WEARING APPAREL COMMERCIAL SALES 521 CLOTHING STORE COMMERCIAL 522 CLOTHING ACCESSORIES, SHOE STORE COMMERCIAL 523 SHOE REPAIR SHOP COMMERCIAL 524 TAILOR, DRESSMAKING SHOP COMMERCIAL 525 FUR STORE COMMERCIAL 526 DRY GOODS STORE COMMERCIAL 529 TEXTILE, WEARING APPAREL SALES COMMERCIAL 530 UNKNOWN HOUSEHOLD GOODS, SALES, COMMERCIAL REPAIRS 531 FURNITURE STORE COMMERCIAL 532 APPLIANCE STORE COMMERCIAL 533 HARDWARE STORE COMMERCIAL 534 MUSIC STORE COMMERCIAL 535 W ALLP APER, PAINT STORE COMMERCIAL 35 Fixed Property Use Code Description Category 536 RUG, FLOOR COVERING STORE COMMERCIAL - 537 FURNITURE REPAIR SHOP COMMERCIAL 538 APPLIANCE REPAIR SHOP COMMERCIAL 539 HOUSEHOLD GOODS SALES, REPAIRS COMMERCIAL 540 UNKNOWN SPECIALTY SHOPS COMMERCIAL 541 BOOK, STATIONERY STORE COMMERCIAL 542 NEWSSTAND, TOBACCO SHOP COMMERCIAL 543 DRUGSTORE COMMERCIAL 544 JEWELRY STORE COMMERCIAL 545 GIFT SHOP COMMERCIAL 546 LEATHER GOODS SHOP COMMERCIAL 547 FLORJST SHOP, GREENHOUSE COMMERCIAL 548 OPTICAL GOODS SALES COMMERCIAL 549 SPECIALTY SHOPS COMMERCIAL 550 UNKNOWN RECREATION, HOBBY COMMERCIAL 551 HOBBY, TOY SHOP COMMERCIAL 552 SPORTING GOODS STORE COMMERCIAL 553 PHOTOGRAPHIC SUIPPL Y SALES COMMERCIAL 554 GARDEN SUPPLY STORE COMMERCIAL 555 RETAIL LUMBER SALES COMMERCIAL 556 PET STORE, ANIMAL HOSPITAL COMMERCIAL 557 BARBER, BEAUTY SHOP, PERSONAL COMMERCIAL SERVICES 558 FIREWORKS SALES COMMERCIAL 559 RECREATIONAL, HOBBY, HOME SALES, COMMERCIAL PET STORE 560 UNKNOWN PROFESSIONAL SUPPLIES COMMERCIAL 561 PROFESSIONAL SUPPLY SALES COMMERCIAL 562 TRADE SUPPLY SALES COMMERCIAL 563 ART SUPPLY SALES COMMERCIAL 564 SELF-SERVICE LAUNDRY/DRY CLEANING COMMERCIAL 565 LINEN SUPPLY HOUSE COMMERCIAL 566 LAUNDRY, DRY CLEANER PICK-UP SHOP COMMERCIAL 567 HOME MAINTENANCE SERVICES COMMERCIAL 568 RESTAURANT SUPPLIES, SERVICES COMMERCIAL 569 PROFESSIONAL SUPPLIES COMMERCIAL 570 UNKNOWN MOTOR VEHICLE,BOAT COMMERCIAL 571 SERVICE STATION COMMERCIAL 572 PRJV ATE SERVICE STATION COMMERCIAL 573 MOTOR VEHICLE REPAIR, PAINT SHOP COMMERCIAL 574 MOTOR VEHICLE. TRAILER SALES COMMERCIAL 36 Fixed Property Use Code DescrIption Category 575 MOTOR VEHICLE ACCESSORY SALES COMMERCIAL - 576 BOAT, PLEASURE CRAFT SALES COMMERCIAL 577 MARINE SERVICE STATION COMMERCIAL 578 CAR WASHING FACILITY COMMERCIAL 579 MOTOR VEHICLE, BOAT COMMERCIAL SALES/SER VICE/REPAIRS 580 GENERAL ITEM STORES, OTHER COMMERCIAL 581 DEPARTMENT STORE COMMERCIAL 582 SMALL VARIETY STORE COMMERCIAL 583 LARGE VARIETY STORE COMMERCIAL 584 MAIL ORDER STORE COMMERCIAL 585 MALL COMMERCIAL 589 OTHER GENERAL ITEM STORE COMMERCIAL 590 UNKNOWN OFFICES COMMERCIAL 591 GENERAL BUSINESS OFFICE COMMERCIAL 592 BANK W/FIRST STORY BANKING COMMERCIAL FACILITY 593 MEDICAL, RESEARCH, SCIENTIFIC COMMERCIAL OFFICE 594 ENGIN., ARCHITECTURAL, TECHNICAL COMMERCIAL 595 MAILING FIRM COMMERCIAL 596 POST OFFICE OR MAILING FORMS INSTITUTIONAL 599 BUSINESS OFFICES COMMERCIAL 600 BASIC INDUSTRY, UTILITY. DEFENSE INDUSTRlAUW AREHOUSE OTHER 609 OTHER BASIC INDUSTRY, UTILITY, INDUSTRlAUW AREHOUSE DEFENSE 610 ENERGY PRODUCTION, OTHER INDUSTRlAUW AREHOUSE 61 I RADIOACTIVE MATERIAL WORKING INDUSTRlAUW AREHOUSE 612 NUCLEAR ORDINANCE PLANT INDUSTRlAUW AREHOUSE 613 NUCLEAR ENERGY PLANT INDUSTRlAUW AREHOUSE 614 STEAM, HEAT ENERGY PLANT INDUSTRlAUW AREHOUSE 615 ELECTRIC GENERATING PLANT INDUSTRlALlW AREHOUSE 616 GAS MANUFACTURING PLANT INDUSTRlAUW AREHOUSE 619 OTHER NUCLEONICS EVERGY PROD. INDUSTRlALlW AREHOUSE 620 UNKNOWN LABORATORIES INDUSTRlALlW AREHOUSE 621 CHEMICAL, MEDICAL LABORATORY INDUSTRlALlW AREHOUSE 622 PHYSICAL MATERIALS TESTING LAB INDUSTRlALlW AREHOUSE 623 PERSONNEL,PSYCHOLOGlCAL LAB INDUSTRlALlW AREHOUSE 624 RADIOACTIVE MATERIALS LAB INDUSTRlALlW AREHOUSE 625 ELECTRICAL, ELECTRONIC LAB INDUSTRIAUW AREHOUSE 626 AGRICULTURAL LAB INDUSTRlALlW AREHOUSE 627 GENERAL RESEARCH LAB INDUSTRlALlW AREHOUSE 37 Fixed Property Use Code Description Category 629 LABORATORlES INDUSTRlALlW AREHOUSE - 630 UNKNOWN COMMUN., DEFENSE, INDUSTRIALlW ARE HOUSE DOCUMENT F ACILL 631 NATIONAL DEFENSE SITE/MILITARY SITE INSTITUTIONAL 632 RADIO, RADAR SITE INDUSTRlALlW AREHOUSE 633 FIRE, POLICE, INDUSTRlAL COMM. CNTR INSTITUTIONAL 634 TELEPHONE EXCHANGE, CENTRAL OFF. INDUSTRIALlW AREHOUSE 635 COMPUTER, DATA PROCESSING CNTR INDUSTRIALlW AREHOUSE 636 DOCUMENT CNTR, RECORD REPOSITORY INDUSTRlALlW AREHOUSE 639 COMMUNICATIONS CENTER INDUSTRIALlW AREHOUSE 640 UTILITY, ENERGY DISTRIBUTION CNTR INDUSTRlALlW AREHOUSE OTHER 642 ELECTRIC TRANSMISSION DISTIB. [NDUSTRIALlW AREHOUSE SYSTEM 644 GAS DISTRIBUTION SYSTEM, PIPELINE INDUSTRlALlW AREHOUSE 645 FLAMMABLE LIQUID SYSTEM, PIPELINE INDUSTRIALlW AREHOUSE 646 STEAM, HEAT DISTRlBUTION SYSTEM INDUSTRlALlW AREHOUSE 647 WATER UTILITY INDUSTRlALlW AREHOUSE 648 SANITARY SERVICE INDUSTRlALlW AREHOUSE 649 OTHER UTILITY, ENERGY DISTRlB. INDUSTRlALlW AREHOUSE SYSTEM 650 UNKNOWN AGRICULTURE AGRlCULTURAL 651 POULTRY, EGG PRODUCTION AGRlCULTURAL 652 COW, CATTLE PRODUCTION AGRICULTURAL 653 PIGGERY, HOG PRODUCTION AGRlCUL TURAL 654 OTHER LIVESTOCK PRODUCTION AGRICULTURAL 655 CROPS, ORCHARDS AGRICULTURAL 656 TOBACCO CURING SHED INDUSTRlALlW AREHOUSE 6~7 FRUIT, VEGETABLE PACKING lNDUSTRlALlW AREHOUSE 659 LIVESTOCK PRODUCTION AGRICULTURAL 660 UNKNOWN FOREST, HUNTING, FISHING AGRICULTURAL 661 FOREST, STAND TIMBER W/OUT AGRlCUL TURAL LOGGING 662 FOREST, STAND TIMBER WITH LOGGING AGRICULTURAL 663 HUNTING,TRAPPING,GAME AGRlCUL TURAL PROPOGATION 664 TREE AGRlCULTURAL 665 FISH HATCHERY AGRlCULTURAL 666 WOOD CHIP PILE AGRlCUL TURAL 669 FOREST, TIMBERLAND AGRlCULTURAL 670 UNKNOWN MINING,QUARRYING,MATER INDUSTRlALlW AREHOUSE 671 COAL MINE INDUSTRIALlW AREHOUSE 672 ORE MINE lNDUSTRlALlW AREHOUSE 673 ORE CONCENTRATION PLANT INDUSTRlALlW AREHOUSE 38 Fixed Properly Use Code Description Category 674 PETROLEUM, NATURAL GAS WELL, WI INDUSTRIALlW AREHOUSE . RESERV 675 STONE, SLATE, CLAY, GRAVEL, SAND INDUSTRIALlW AREHOUSE 676 SALT MINE INDUSTRlALlW AREHOUSE 677 CHEMICAL, FERTILIZER, MINERAL MINE INDUSTRlALlW AREHOUSE 678 NON-METALLIC MINERAL MINE,QUARRY NON-SPECIFIC 679 MINING, QUARRYINGINATURAL RAW INDUSTRIALlW ARE HOUSE MATERlALS 680 UNKNOWN NONMETALLIC MINERAL, INDUSTRlALlW AREHOUSE PRODUCTS 681 STRUCTURAL CLAY MANUFACTURE INDUSTRlALlW AREHOUSE 682 GLASS MANUFACTURE, EXCLD CONTAIN INDUSTRlALlW AREHOUSE 683 GLASS CONTAINER MANUFACTURE INDUSTRIALlW AREHOUSE 684 POTTERY, CHINA, EARTHENWARE INDUSTRlALlW AREHOUSE MANU. 685 CEMENT MANUFACTURE INDUSTRlALlW AREHOUSE 686 CONCRETE BATCH PLANT INDUSTRIALlW AREHOUSE 687 ABRASIVES MANUFACTURE INDUSTRlALlW AREHOUSE 688 NONMETALLIC MINERAL PRODUCT INDUSTRlALlW AREHOUSE 689 OTHER NONMETALLIC MINERAL INDUSTRlALlW AREHOUSE PRODUCTS 700 MANUFACTURlNG PROPERTY, INDUSTRIALlW AREHOUSE PROCESSING 708 GENERAL MAINTENANCE SHOP NOT INDUSTRlALlW AREHOUSE CLASS 709 MANUF ACTURlNG PROPERTY NOT INDUSTRlALlW AREHOUSE CLASS ABOVE 710 UNKNOWN FOOD INDUSTRlES INDUSTRlALlW AREHOUSE 71 I SLAUGHTERlNG, PREPAR. PRESERVING INDUSTRlALlW AREHOUSE MEAT 712 DAIRY PRODUCT MANUFACTURE INDUSTRlALlW AREHOUSE 71) CANNING, PRESERVING FRUITS, VEGET. INDUSTRlALlW AREHOUSE 714 CANNING, PRESERVING FISH, SEA FOOD INDUSTRlAUW AREHOUSE 715 MANUFACTURE OF GRAIN MILL INDUSTRlALlW AREHOUSE 716 BAKERY PRODUCT MANUFACTURE INDUSTRlALlW AREHOUSE 717 SUGAR REFINING, CONFECTIONERY INDUSTRlALlW AREHOUSE 718 SNACK FOODS MANUFACTURE INDUSTRlALlW AREHOUSE 719 OTHER FOOD INDUSTRlES INDUSTRIALlW AREHOUSE 720 UNKNOWN BEVERAGES,TOBACCO,OILS 1NDUSTRlALlW AREHOUSE 721 DISTILLING, RECTIFYING, BLEND SPIRlTS INDUSTRlALlW AREHOUSE 722 WINES, WINERY INDUSTRlALlW AREHOUSE 723 BREWERY, MANUFACTURE OF MALT INDUSTRlALlW AREHOUSE 724 SOFT ORlNK, CARBONATED WATER INDUSTRIALlW AREHQUSE 725 TOBACCO PRODUCTS MANUFACTURE INDUSTRlALlW AREHOUSE 726 VEGETABLE AND ANIMAL OIL FAT; SOAP INDUSTRlALlW AREHOUSE 729 OTHER BEVERAGES, TOBACCO, INOUSTRlALlW ARE HOUSE 39 Fixed Property Use Code Description Category ESSENTIAL OILS - 730 UNKNONW TEXTILES INDUSTRlALlW AREHOUSE 731 COTTON GIN INDUSTRlALlW AREHOUSE 732 COTTON SPINNING, WEAVING INDUSTRlALlW AREHOUSE 733 WOOL OR WORSTED SPINNING, INDUSTRlALlW AREHOUSE WEAVING 734 MIXED, BLENDED, OTHER FIBERS INDUSTRlALlW AREHOUSE 735 TEXTILE FINISHING PLANT INDUSTRlALlW AREHOUSE 736 KNITTING MILLS FOR ALL FIBERS INDUSTRIALlW AREHOUSE 737 CORDAGE, ROPE, TWINE, NET MANU. INDUSTRlALlW AREHOUSE 738 FLOOR COVERING, COATED FABRIC INDUSTRlALlW AREHOUSE MANU. 739 OTHER TEXTILES INDUSTRlALlW AREHOUSE 740 UNKNOWN FOOTWEAR, APPAREL, LEATH INDUSTRlALlW AREHOUSE 741 FOOTWEAR MANUFACTURE INDUSTRlALlW AREHOUSE 742 WEARING APPAREL EXCLUDING INDUSTRlALlW AREHOUSE FOOTWEAR 743 MADE-UP TEXTILE GOODS MANU. INDUSTRlALlW AREHOUSE 744 TANNERIES, LEATHER FINISHING INDUSTRlALlW AREHOUSE 745 FUR PRODUCTS EXCLD. WEAR APPAR. INDUSTRlALlW AREHOUSE 746 LEATHER PROD. EXCLD FOOTWEAR INDUSTRlALlW AREHOUSE 747 RUBBER, RUBBER PRODUCTS MANU. INDUSTRlALlW AREHOUSE 749 OTHER FOOTWEAR, WEARING APPAREL INDUSTRlALlW AREHOUSE 750 UNKNOWN WOOD, FURNITURE, PAPER INDUSTRlALlW AREHOUSE 751 SAWMILL, PLANING, WOOD MILL INDUSTRlALlW AREHOUSE 752 WOODEN OR CANE CONTAINERS INDUSTRlALlW AREHOUSE 753 WOOD, CORK PROD. (NOT CONTAINERS) INDUSTRlALlW AREHOUSE 754 FURNITURE, FIXTURE, BEDDING MANU. INDUSTRlALlW AREHOUSE 755 PAPER, PULP, PAPERBOARD MANU. INDUSTRlALlW AREHOUSE 756 PAPER, PULP, PAPERBOARD PROD. INDUSTRlALlW AREHOUSE 757 NEWSPAPER OR MAGAZINE PRINT. PUBL. INDUSTRlALlW AREHOUSE 758 PRINT, PUBLISHING, ALLIED INDUSTRY INDUSTRlALlW AREHOUSE 759 OTHER WOOD, PAPER, PRINTING INDUSTRlALlW AREHOUSE 760 UNKNOWN CHEMICAL, PLASTIC, INDUSTRlALlW AREHOUSE PETROLEUM 761 INDUSTRIAL CHEMICAL MANU. INDUSTRlALlW AREHOUSE 762 HAZARDOUS CHEMICAL MANU. INDUSTRlALlW AREHOUSE 763 PLASTIC MANUFACTURE INDUSTRlALlW AREHOUSE 764 PLASTIC PRODUCT MANU. INDUSTRlALlW AREHOUSE 765 PAINT. VARNISH, LACQER, MANUF. INDUSTRlAUW AREHOUSE 766 DRUG, COSMETIC, PHARMACEUTICAL INDUSTRlAUW AREHOUSE MANU. 767 PETROLEUM REFINERY, NATURAL GAS INDUSTRlAUW AREHOUSE PLNT 40 Fixed Properly Use Code Description Category 768 ASP HAL T, COAL PRODUCT MANU. INDUSTRIALlW AREHOUSE - 769 OTHER CHEMICAL. PLASTIC, INDUSTRlALlW AREHOUSE PETROLEUM 770 UNKNOWN METAL, METAL PRODUCTS INDUSTRIALlW AREHOUSE 771 IRON, STEEL MANU. INDUSTRlALlW AREHOUSE 772 NONFERROUS METAL MANU. INDUSTRlALlW AREHOUSE 773 METAL PRODUCT MANU. INDUSTRlALlW AREHOUSE 774 MACHINERY MANUFACTURE INDUSTRlALlW AREHOUSE 775 ELECTRICAL EQUIPMENT MANU. INDUSTRlALlW AREHOUSE 776 ELECTRICAL APPLIANCE, ELECTRONICS INDUSTRlALlW AREHOUSE 779 OTHER METAL, METAL PRODUCTS INDUSTRlALlW AREHOUSE 780 VHCL ASSEM, MFG; INSUFF INFO INDUSTRlALlW AREHOUSE 781 SHIPBLDG, REPAIR VESSELS >65 FT INDUSTRlALlW AREHOUSE 782 BOAT BUILDING, REPAIR VESSELS <65 FT INDUSTRlAUW AREHOUSE 783 RAILWAY EQUIP. MANU., REPAIR INDUSTRlAUW AREHOUSE 784 MOTOR VEHICLE MANU. INDUSTRlAUW AREHOUSE 785 BICYCLE MFG, ASSEMBLY, REPAIR INDUSTRlALlW AREHOUSE 786 AIRCRAFT. ROCKET MANU., REPAIR INDUSTRlALlW AREHOUSE 787 MANU, OF TRANSPORT EQUIP. INDUSTRlALlW AREHOUSE 789 VEHICLE ASSEMBLY, MANU. NOT CLASS INDUSTRlAUW AREHOUSE ABOVE 790 OTHER MFG, INSUFF INFO A VAIL INDUSTRlALlW AREHOUSE 791 INSTRUMENT MANU. INDUSTRlAUW AREHOUSE 792 PHOTOGRAPHIC, OPTICAL GOODS MANU. INDUSTRlALlW AREHOUSE 793 WATCH, CLOCK MANUFACTURE INDUSTRlALlW AREHOUSE 794 JEWELRY MANU. INDUSTRlALlW AREHOUSE 795 MUSICAL INSTRUMENT MANUFACTURE INDUSTRlAUW AREHOUSE 726 LAUNDRY, DRY CLEANING PLANT INDUSTRlAUW AREHOUSE 797 PHOTOGRAPHIC FILM PROCESSING LAB INDUSTRlALlW AREHOUSE 798 TOY, SPORTING GOOD MANU. NOT INDUSTRlALlW AREHOUSE CLASS 799 OTHER MANUFACTURING NOT CLASS INDUSTRlALlW AREHOUSE ABOVE 800 STORAGE PROPERTY OTHER INDUSTRlAUW AREHOUSE 807 OUTSIDE MATERIAL STORAGE AREA INDUSTRlALlW AREHOUSE 808 SHED NON-SPECIFIC 809 STORAGE PROPERTY NOT CLASS ABOVE NON-SPECIFIC 810 AGRICULTURAL PRODUCTS STORG; AGRICULTURAL INSUFFINFO 81 I SEEDS, BEANS, NUTS, SILAGE STORAGE AGRICULTURAL 812 BOXED, CRATED, AGRlCU. STORAGE AGRICULTURAL 813 LOOSE BAGGED AGRlC. PRODUCTS AGRICULTURAL 814 LOOSE, BALED TOBACCO STORAGE AGRICULTURAL 41 ,,"_~u..,___._ Fixed Property Use Code Description Category 815 BARNS. STABLES AGRICULTURAL - 816 GRAIN ELEVATORS, SILO AGRICULTURAL 817 LIVESTOCK STORAGE AGRICULTURAL 818 AGRICULTURAL SUPPLY STORAGE AGRICULTURAL 819 LIVESTOCK, POULTRY STORAGE AGRICULTURAL 820 TEXTILE STORAGE; INSUFF INFO AGRICULTURAL 821 BALED COTTON STORAGE INDUSTRlALlW AREHOUSE 822 BALED WOOL, WORSTED STORAGE INDUSTRlALlW AREHOUSE 823 BALED SILK, SYN FIBER STORAGE INDUSTRlALlW AREHOUSE 824 BALED JUST, MIX/BLEND FIBER INDUSTRlALlW AREHOUSE 825 CLOTH YARN STORAGE 1NDUSTRlALlW AREHOUSE 826 WEARING APPAREL. GARMENTS, INDUSTRIALlW AREHOUSE STORAGE 827 LEATHER, PRODUCT STORAGE INDUSTRlALlW AREHOUSE 828 FUR, SKIN, HAIR PRODUCTS STORAGE INDUSTRlALlW AREHOUSE 829 TEXTILE STORAGE NOT CLASS ABOVE INDUSTRlALlW AREHOUSE 830 PROCESSED FOODrrOBACCO; INSUFF INDUSTRlALlW AREHOUSE INFO 831 PACKAGED FOOD STUFF STORAGE INDUSTRlALlW AREHOUSE 832 CANNED, BOTTLED FOOD, DRINK INDUSTRlALlW AREHOUSE STORAGE 833 LOOSE, BAGGED, PROCESSED FOOD INDUSTRlALlW AREHOUSE STRG 834 FOOD LOCKER PLANTS INDUSTRlALlW AREHOUSE 835 COLD STORAGE INDUSTRlALlW AREHOUSE 836 BULK SUGAR STORAGE INDUSTRlALlW AREHOUSE 837 BULK FLOUR, STARCH STORAGE INDUSTRlALlW AREHOUSE 838 PACKAGED TOBACCO PRODUCT INDUSTRlALlW AREHOUSE STORAGE 839 REFRIGERATED STORAGE INDUSTRlALlW AREHOUSE 840 PETRO PROD/ ALC BEV; INSUFF INFO INDUSTRlALlW AREHOUSE 841 FLAMMABLE, COMBUST, LIQUID TANK INDUSTRlALlW AREHOUSE STRG 842 GASOMETER, CRYOGENIC GAS STORAGE INDUSTRlALlW AREHOUSE 843 LP-GAS BULK PLANT INDUSTRlALlW AREHOUSE 844 MISSILE, ROCKET FUEL STORAGE INDUSTRlALlW AREHOUSE 845 PACKAGE PETROLEUM PRODUCTS INDUSTRlALlW AREHOUSE 846 ALCOHOLIC BEVERAGE STORAGE INDUSTRlALlW AREHOUSE 849 OUTSIDE STORAGE TANK INDUSTRlALlW AREHOUSE 850 WOOD/PAPER PROD, INSUFF INFO INDUSTRlALlW AREHOUSE 851 LUMBER YARD, BLDG. MATERIALS STRG INDUSTRlALlW AREHOUSE 852 WOOD PRODUCTS, FURNITURE STRG INDUSTRlALlW AREHOUSE 853 FIBER PRODUCT STORAGE 1NDUSTRlALlW AREHOUSE 854 ROLLED PAPER STORAGE INDUSTRlALlW AREHOUSE 42 Fixed Property Use Code Description Category 855 PAPER, PAPER PRODUCTS STORAGE INDUSTRlALlW ARE HOUSE . 856 TIMBER, PULPWOOD, LOGS, WOOD FUEL INDUSTRlALlW AREHOUSE 859 WOOD, PAPER PRODUCTS NOT INDUSTRlALlW AREHOUSE CLASSIFIED 860 CHEMICALlPLASTIC, INSUFF INFO INDUSTRIALlW AREHOUSE 861 INDUSTRIAL CHEMICAL STORAGE INDUSTRlALlW AREHOUSE 862 HAZARDOUS CHEMICAL STORAGE INDUSTRlALlW AREHOUSE 863 PLASTIC, PLASTIC PRODUCT STORAGE INDUSTRIALlW AREHOUSE 864 FERTILIZER STORAGE INDUSTRlALlW AREHOUSE 865 PAINT, VARNISH STORAGE INDUSTRlALlW ARE HOUSE 866 DRUG, COSMETIC, PHARMACEUTICAL INDUSTRlALlW AREHOUSE STRG 867 RUBBER PRODUCTS STORAGE INDUSTRlALlW AREHOUSE 868 PHOTOGRAPHIC FILM STORAGE INDUSTRlALlW AREHOUSE 869 CHEMICALlPLASTIC NOT CLASS INDUSTRlALlW AREHOUSE 870 METAL PRODUCTS; INSUFF INFO INDUSTRlALlW AREHOUSE 871 BASIC METAL FORM STORAGE INDUSTRlALlW AREHOUSE 872 METAL PARTS STORAGE INDUSTRlALlW AREHOUSE 874 MACHINERY STORAGE INDUSTRlALlW AREHOUSE 875 ELECTRICAL APPLIANCE, SUPPLY INDUSTRlALlW AREHOUSE STORAGE 876 FINISHED METAL PRODUCTS STORAGE INDUSTRlALlW AREHOUSE 877 SCRAP, JUNKY ARDS INDUSTRlALlW AREHOUSE 879 MET ALlPRODUCTS NOT CLASS ABOVE INDUSTRlALlW AREHOUSE 880 VEHICLE STORAGE; OTHER INDUSTRlALlW AREHOUSE 881 RESIDENTIAL PARKING STORAGE INDUSTRlALlW AREHOUSE 882 GENERAL VEHICLE PARKING GARAGE INDUSTRlALlW AREHOUSE 883 BUS, TRUCK, AUTO FLEET STORAGE INDUSTRlALlW AREHOUSE 8~4 HEAVY MACHINE, EQUIPMENT STORAGE INDUSTRlALlW AREHOUSE 885 BOAT, SHIP STORAGE INDUSTRlALlW AREHOUSE 886 AIRCRAFT HANGER INDUSTRlALlW AREHOUSE 887 RAILWAY STORAGE INDUSTRlALlW AREHOUSE 888 FIRE STATIONS INSTITUTIONAL 889 VEHICLE STORAGE NOT CLASS ABOVE INDUSTRlALlW AREHOUSE 890 GENERAL ITEM; INSUFF INFO INDUSTRlALlW AREHOUSE 891 GENERAL WAREHOUSE INDUSTRlALlW AREHOUSE 892 BAGGED MINERAL PROD STORAGE INDUSTRlALlW AREHOUSE 893 PACKAGED MINERAL PRODUCTS INDUSTRlALlW AREHOUSE STORAGE 894 FREIGHT TERMINAL INDUSTRlALlW AREHOUSE 895 COALlCOKE BRlQ/CHARCOAL STORAGE INDUSTRlALlW AREHOUSE 896 MILITARY, NATIONAL DEFENSE NOT INSTITUTIONAL CLASS 43 Fixed Property Use Code Description Category 897 ICE STORAGE INDUSTRIALlW AREHOUSE . 898 WHARF, PIER INDUSTRIALlW AREHOUSE 899 RESIDENTIAL OR SELF STORAGE UNITS INDUSTRIALlW AREHOUSE 900 OUTSIDE, SPECIAL PROPERTIES; OTHER NON-SPECIFIC 909 SPECIAL PROPERTIES NOT CLASS ABOVE NON-SPECIFIC 910 CONSTR, UNOCCUPIED PROPERTY; NON-SPECIFIC INSUFF INFO 911 BUILDING UNDER CONSTRUCTION NON-SPECIFIC 912 BUILDING UNDER DEMOLITION NON-SPECIFIC 913 CONSTRUCTION, OTHER THAN NON-SPECIFIC BUILDINGS 914 DEMOLITION, OTHER THAN BUILDINGS NON-SPECIFIC 915 VACANT PROPERTY VACANT 916 CONTRACTOR'S SHED NON-SPECIFIC 917 IDLE PROPERTY VACANT 918 BUILDING UNDER RENOVATION NON-SPECIFIC 919 DUMP SANITARY LANDFILL NON-SPECIFIC 920 SPECIAL STRUCTURES; INSUFF INFO NON-SPECIFIC 921 BRIDGE, TRESTLE NON-SPECIFIC 922 TUNNEL NON-SPECIFIC 924 TOLL STATION NON-SPECIFIC 925 SHELTER NON-SPECIFIC 926 OUTBUILDING, EXCLUDING GARAGE NON-SPECIFIC 927 OUTDOOR TELEPHONE BOOTH NON-SPECIFIC 928 AERIAL TRAMWAY NON-SPECIFIC 929 SPECIAL STRUCTURES NOT CLASS NON-SPECIFIC ABOVE 930 OUTDOOR PROPERTIES; INSUFF INFO NON-SPECIFIC 931 OPEN LAND, FIELD VACANT 932 DUMP, SANITARY LANDFILL NON-SPECIFIC 933 PUBLIC MAILBOX NON-SPECIFIC 934 CEMETARY NON-SPECIFIC 935 CAMPSITE WITH UTILITIES RV PARK ?? 936 VACANT LOT VACANT 937 BEACH NON-SPECIFIC 938 GRADED AND CARED FOR PLOTS OF VACANT LAND 939 OUTDOOR PROPERTIES NOT CLASS NON-SPECIFIC ABOVE 940 WATER AREAS, OTHER NON-SPECIFIC 941 IN OPEN SEA, TIDAL WATERS NON-SPECIFIC 942 WITHIN DESIGNATED NON-SPECIFIC PORT/CHANNELl ANCH 943 ALONGSIDE QUAY, PIER, PILINGS NON-SPECIFIC 44 Fixed Property Use Code Description Category 944 AT FLAMMABLE LlQ/GAS LOAD/UNLOAD NON-SPECIFIC . FAC 945 AGROUND NON-SPECIFIC 946 LAKE/RIVER/STREAM NON-SPECIFIC 949 WATER AREAS NOT CLASS ABOVE NON-SPECIFIC 950 RAILROAD PROPERTY; INSUFF INFO NON-SPECIFIC AVAIL 951 RAILROAD RIGHT OF WAY NON-SPECIFIC 952 SWITCH YARD, MARSHALLING YARD NON-SPECIFIC 953 SIDING NON-SPECIFIC 954 RAILROAD SIGNALING, SWITCH NON-SPECIFIC CONTROL 959 RAILROAD PROPERTY NOT CLASS NON-SPECIFIC ABOVE 960 STREET, OTHER NON-SPECIFIC 961 DIVIDED HIGHWAY, HIGHWAY NON-SPECIFIC 962 PAVED PUBLIC STREET, RESIDENTIAL NON-SPECIFIC 963 PAVED PRIVATE STREET, COMMERCIAL NON-SPECIFIC 964 UNPAVED STREET, ROAD, PATH NON-SPECIFIC 965 UNCOVERED PARKING AREA NON-SPECIFIC 969 RD/P ARKING NOT CLASS ABOVE NON-SPECIFIC 970 AIRCRAFT AREAS; INSUFF INFO COMMERCIAL 971 IN FLIGHT COMMERCIAL 972 AIRCRAFT RUNWAY COMMERCIAL 973 TAXIWAY/UNCOV PARK/MAINT AREA COMMERCIAL 974 AIRCRAFT LOADING AREA COMMERCIAL 979 AIRCRAFT AREAS NOT CLASS ABOVE COMMERCIAL 980 EQUIP OPERATING; INSUFF INFO NON-SPECIFIC 98) CONSTRUCTION SITE NON-SPECIFIC 982 OIL, GAS FIELD NON-SPECIFIC 983 PIPELINE, POWER LINE RIGHT OF WAY NON-SPECIFIC 984 INDUSTRIAL PLANT YARD INDUSTRIAUW AREHOUSE 989 EQUIPMENT OPERATING AREAS NOT NON-SPECIFIC CLASS ABOVE NNN NONE NON-SPECIFIC UUU UNDETERMINED NON-SPECIFIC 45 . APPENDIX D . DOR CODES DOR DescriptIons Category 0000 Vacant Residential Vaeant Land 0100 Single Family Improved Single Family 0200 Mobile Home Single Family 0300 Multi Family +10 Units MultiRFamily 0400 Condo Multi-Family 0401 Condo Multi-Family 0500 Co-Ops Multi-Family 0600 Retirement Homes/Nonexpt Nursing Home 0700 Mise Residential Single Family 0800 Multi Family 2-9 Units Multi-Family 0900 Time Share Multi-Family 1000 Vacant Commercial Vacant Land 1100 Stores 1 Story Commercial 1200 Mixed Use Store/Office Commercial 1300 Department Stores Commercial 1400 Supermarkets Commercial 1500 Regional Shopping Ctrs Commercial 1600 Community Shopping Ctr Commercial 1700 Office Non-Prof I Story Commercial 1800 Office Non-Prof 2+ Story Commercial 1900 Professional Services Commercial 2000 Air/MarineJBus Terminals Commercial 2100 Restaurants/Cafeterias Commercial . 2200 Drive-In Restaurant Commercial 2300 Bank/S & UMortgagelCredit Commercial 2400 Insurance Company Office Commercial 2500 Repairs Svc TV/Laundries Commercial 2600 Service Stations Commercial 2700 Auto Sales/Service/Rental Commercial 2800 Mobile Home Parks/Pk Lots Mobile Home Park 2900 Wholesale/Produce Outlets Commercial 3000 Florist/Greenhouse Commercial 3100 Open Stadiums Commercial 3200 Theater/Auditorium (Enel) Commercial 3300 Nightclub/Bar/Lounge Commercial 3400 Bowling/Skating/Pool Hall Commercial 3500 Tourist Attraction Commercial 46 __~"_~O.~_ DDR Descriptions Category 3600 Camps Rv Park . 3700 Race Track; Horse/Dog! Auto Commercial 3800 Golf Course/Driving Range Commercial 3900 Hotels/Motels HotellMotel 4000 Vacant Industrial Vacant Land 4100 Lt Mfg/Sm Mach Shop/Print Industrial/Warehouse 4200 Heavy Ind/Equip Mfg/Mach Industrial/Warehouse 4300 Lumber Yard/Sawmill Industrial/Warehouse 4400 Pack Plant (Fruit/Meat) Industrial/Warehouse 4500 Canneries/Distilleries Industrial/Warehouse 4600 Food Processing/Bakeries IndustriallW arehouse 4700 Cement Plants IndustriallWarehouse 4800 Warehousing IndustriallW arehouse 4900 Open Storage Industrial/Warehouse 5000 Improved Agricultural Residential 5100 Vegetable Crops Agricultural 5200 Bi-Annual Row Crops Agricultural 5300 Row Crops Agricultural 5400 Timberland Site 90+ Agricultural 5500 Timberland Site 80-89 Agricultural 5600 Timberland Site 70-79 Agricultural 5700 Timberland Site 60-69 Agricultural 5800 Timberland Site 50-59 Agricultural 5900 Timberland Not Classified Agricultural 6000 Improved Pasture Land Agricultural 6100 Semi-Improved Land Agricultural 6200 Native Land Agricultural 6300 Waste Land Agricultural 6400 Grazing Land Class V Agricultural 6500 Grazing Land Class Vi Agricultural 6600 Citrus Agricultural 6700 Poultry/Bees/Fish/Rabbit Agricultural 6800 Dairy, Hog & Cattle Feed Agricultural 6900 Ornamentals, Misc Ag Agricultural 7000 Vacant Institutional Vacant Land 7100 Churches Institutional 7200 Private Schools & College Institutional 7300 Private Owned Hospitals Institutional 7400 Homes For The Aged Nursing Home 7500 Orphanages Institutional 47 . . DOR Descriptions Category 7600 MOItualieslCemeteries Institutional . 7700 Clubs, Lodges, Union Halls Commercial 7800 Sanitariums, Convales, Rest Institutional 7900 Cultural.Org, Facilities Institutional 8000 Undefined Exclude 8100 Military Institutional 8200 Govt F orest/Parks/Recreational Institutional 8300 Public County Schools Institutional 8400 Colleges Institutional 8500 Hospitals Institutional 8600 County Institutional 8700 State Institutional 8800 Federal Institutional 8900 Municipal Not Parks Institutional 9000 Leasehold Govt Owned Institutional 9100 Utilities, Gas/Elec/Telep Industrial/Warehouse 9200 Mining, Petroleum, Gas Industrial/Warehouse 9300 Subsurface Rights Exclude 9400 Right-Of-Way Exclude 9500 Rivers & Lakes, Submerged Exclude 9600 Sewage Disp, Borrow Pits Exclude 9700 Outdoor Rec Or Park Commercial 9800 Centrally Assessed Exclude 9900 Acreage Non Agricultural Vacant Land 48 . APPENDIX E ESTIMATED FIItE PROTECTION SERVICES ASSESSMENT RATE SCHEDULE Section E-l. Determination of Fire Protection Services Assessed Costs. The estimated Fire Protection Services Assessed Costs to be assessed in Fiscal Year commencing October 1, 2008 is $1,764,186. Section E-2. Estimated Fire Service Protection Assessments. The estimated Fire Protection Assessments to be assessed and apportioned among benefited parcels pursuant to the Cost Apportionment and Parcel Apportionment to generate the estimate Fire Protection Assessed Cost for the Fiscal Year commencing October 1, 2008, are hereby established as follows for the purpose of this Initial Assessment Resolution: Rates Baaed on $1,900,000 Gross Reyenue Residential Property Use Categories Rate Per Dwelling Unit Residential $100.00 Non.Resldentlal Property Use Categories Rate Per Square Foot Commercial $0.16 Industrial/Warehouse $0.10 Institutional $0.23 Total Estimated Gross Revenue $1,900,000 Total Estimated Exempt Buy-down ($135,814) Government Buy-Down ($104,555) Tax Exempt Buy-Down ($31,259) Total Estimated Net Revenue $1,764,186 49 APPENDIX .F P'ARCEL APPORTIONMENT METHODOLOGY The Cost Apportionment to each Property Use Category shall be apportioned among the Tax Parcels within each Property Use Category as follows: Section F-1. Residential Property. The Fire Protection Services Assessment for each Tax Parcel of Residential Property shall be computed by multiplying the Demand Percentage attributable to Residential Property by the Fire Protection Service Assessed Costs, dividing such product by the total number of dwelling units shown on the Tax Roll for the County and then multiplying the quotient by the number of Dwelling Units located on such Tax Parcel. Section F-2. Non-Residential Property. The Fire Protection Services Assessment for each Building of Non-Residential Property, with the exception of recreational vehicle park spaces which are computed at 191 sq. feet, shall be computed as follows: (A) Respectively, multiply the Demand Percentage attributable to each category of Non-Residential Property by the Fire Protection Service Assessed Costs. The resulting dollar amount reflects the portions of the County's fire protection budget to be funded from assessment revenue from each of the non-residential Property Use Categories. (B) Separate each Building of Non-Residential Property into the appropriate non-residential Property Use Category for that Building. (C) For each non-residential Property Use Category, add the Building Area square footage of all Buildings in each non-residential Property Use Category. This sum reflects the aggregate square footage for each 50 . Non-Residential Property Use Category. (D) . Divide the product of subsection (A) by the sum of the square foot allocations for each Non-Residential Property Use Category in subsection (C) ofthis section. The resulting quotient is equal to a dollar amount per square foot of improved area ("the square foot rate") to be used in computing Fire Protection Service Assessments for Non- Residential Property Use Categories. (E) For each such category, multiply the applicable square foot calculated under subsection (D) above by the number of square feet for each Building in the Non-Residential Property Use Category. The resulting number is equal to the amount of Fire protection Assessments to be imposed on each Building of Non-Residential Property. Section F-3. Mixed Use. The Fire Protection Services Assessment for each Tax Parcel of mixed use (two or more categories) of property shall be the sum of the Fire Protection Service Assessment computed for each Property Use Category. 51 . . APPENDIX G . FORM OF NOTICE TO BE PUBLISHED To Be Published by May 28, 2008 NOTICE OF HEARING TO IMPOSE AND PROVIDE FOR COLLECTION OF FIRE PROTECTION SERVICES SPECIAL ASSESSMENTS Notice if hereby given that the Board of County Commissioners of Monroe County, Florida, will conduct a public hearing to consider the imposition of an annual fire protection service special assessment for the funding of fire protection services, facilities, and programs within the unincorporated areas of Monroe County less certain areas as shown in the chart below. The hearing will be held at 5:01 p.m. or as soon thereafter as may be heard on June 18,2008 at the Marathon Government Center, 2798 Overseas Highway, Marathon, Florida (Mile Marker 50), for the purpose of receiving public comment on the proposed assessments. All affected property owners have the right to appear at the hearing and to file written objections with the County Administrator within 20 days of this notice. If any person decides to appeal a decision made by the County Commission with respect to any matter considered at the hearing, such person will need a record of the proceedings and may need to ensure that a verbatim record of the proceeding is made, including the testimony and evidence upon which the appeal is to be based. In accordance with the Americans with Disabilities Act, persons needing accommodation or an interpreter to participate in this proceeding should contact the County Administrator at 305/292-4441 at least 48 hours prior to the date of the hearing. Ifhearing impaired, contact the Florida Relay Service Numbers, (352) 374- 5286 (TOO) for assistance. The assessment for each parcel of property will be based upon the parcel's classification and the total number of billing units attributed to that parcel. The following table reflects the proposed Fire Protection Services Assessment schedule: Rate. lIB.... on $1,900,000 Gro.. Revenue Residential Property Use Categories Rate Per Dwelling Unit Residential $100.00 Non-Residential Property Use Categories Rate Per Square Foot Commercial $0.16 Industrial/Warehouse $0.10 Institutional $0.23 Total Estimated Gross Revenue $1,900,000 Total Estimated Exempt Buy-down ($135,814) Government Buy-Down ($104,555) Tax Exempt Buy-Down ($31,259) Total Estimated Net Revenue $1,764,186 52 - Copies of the Fire Protection Service Assessments Ordinance, the Initial Assessment Resolution, and the preliminary Assessment Roll are available for inspection at the office ofthe County Administrator, 2nd Floor: Gato Building, 1100 Simonton St., Key West, Florida, 33040. The assessments will be collected on the ad valorem tax bill to be mailed in November 2008, as authorized by Section 197.3632, Florida Statutes. Failure to pay the assessments will cause a tax certificate to be issued against the property which may result in a loss oftitle. If you have any questions, please contact the County Administrator's Office at (305) 292-4641, Monday through Friday, between the hours of 8:30 a.m. and 5:00 p.m. The areas to be covered by this assessment are as follows: Description Include/Exclude Key Haven- North Stock Island Include Boca Chica - Big Coppitt - Geiger Key - Rockland - East Rockland Key Inciude Saddlebunch - Upper & Lower Sugarloaf - Park Key - Cudjoe Include Ramrod - Torches - Big Pine - W. Summerland aka Spanish Harbor - Bahia Honda - Little Duck aka Ohio Key - Missouri aka Little Grassy Key Include Key West -- City of Key West Exclude Stock Island (South) Include Shark Key Include Bay Point - Part of Saddlebunch Keys S. of US 1 Include No Name Key Include Key West - Bahama Village Exclude Summeriand Key Include Key West - Caroline SI. Corridor Exclude Offshore Islands Excluding City of Marathon Islands Mixed Big Cypress Basin Exclude Duck Key - Less Indies Island Piat Include Everglades Exclude Craig Key Include Key Largo (from S. Bay Harbor Dr. and Lobster Ln. to the South Boundary of intersection of County Rds 905 and 905A) - Cross Key Exclude Long Key Include Tavernier - SW Key Largo (from Tavernier Creek Bridge to S. Bay Harbor Dr. and Lobster Ln.) Include Ocean Reef Exclude Marathon - Excludes Little Venice Wastewater District Exclude Marathon - Includes Little Venice Wastewater District Exclude City of Key Colony Beach Exclude City of Layton Include Village of Islamorada Exclude Conch Key Include Duck Key - Indies Island Plat (Hawk's Cay) Include 53 - --'._'"-,-~..". . COUNTY COMMISSION MONROE COUNTY, FLORIDA . 54 . APPENDIX H . FORM OF NOTICE TO BE MAILED ** NOTICE TO PROPERTY OWNER ** Monroe County MONROE COUNTY, FLORIDA 1100 Simonton St. 2nd Floor Notice of Hearing to Impose and Provide for Key West, FL 33040 Collection of Fire Protection Service Non-Ad Valorem Assessments Notice Date: May 28, 2008 Owner Name Address Re#: City, FL Zip Legal Description: As required by Section 197,3632, Florida Statutes, and County Ordinance No. , notice is hereby given to you by the Board of County Commissioners of Monroe County, Florida, that an annual assessment for fire protection services using the tax bill collection method may be levied on your property for fiscal year October 1, 2008 - September 30, 2009. The purpose of this assessment is to fund fire protection equipment, facilities and programs benefiting property located within the unincorporated area of Monroe County. The total annual Fire Protection Assessment revenue to be collected via this method is estimated to be $1,764,186. The annual fire protection assessment is based on the classification of each parcel of property and the number ofbiIling units contained therein. Category Type and Number of Billing Fiscal Year 2008/09 Units Assessment [Category] [# Parcel Units] [Unit Desc] [Charge] J Category] [# Parcel Units][Unit Desc] [Charge] Total Assessment $[Sum] A public hearing to discuss the assessment will be held at 5:00 p.m. on June 18, 2008, at the Marathon Government Center, 2798 Overseas Highway, Marathon Florida (MM 50). You and all other affected property owners have a right to appear at the hearing and to file written objections with the County Administrator within 20 days of this notice. Unless proper steps are initiated in a court of competent jurisdiction to secure relief within a period of 20 days from the date of the County Commission action at the above hearing, including the method of apportionment, rate of assessment and the imposition of assessments, the action shall be the final adjudication of the issues presented. If any person decides to appeal a decision made by the County Commission with respect to any 55 . matter considered at the hearing, such person will need a record ofthe proceedings and may need to ensure that a verbatim record of the proceeding is made, including the testimony and evidence upon which the appeal is to be based. In accordance with the Americans with Disabilities Act, persons needing accommodation or an interpreter to participate in this proceeding should contact the County Administrator at 305/292-4441 at least 48 hours prior to the date of the hearing. If hearing impaired, contact the Florida Relay Service Numbers, (352) 374-5286 (TOO) for assistance. Copies of the Fire Protection Services Assessment Ordinance, the Initial Assessment Resolution, and the preliminary assessment tax roll are available for inspection in the County Administrator's Office, located at the Gato Building, 2nd Floor, 1100 Simonton Street, Key West, Florida. Both the non-ad valorem assessment amount and ad valorem taxes for this property will be collected on the same tax bill mailed in November 2008. Failure to pay the assessments will cause a tax certificate to be issued against the property and could result in loss oftitle. If there is a mistake in this notice, it will be corrected. If you have any questions regarding the assessment, please contact the County Administrator's Office at (305) 292-4441, Monday through Friday through the hours of8:30 a.m. and 5:00 p.m. 56 _'__..n......_n._._ .. BOARD OF COUNTY COMMISSIONERS AGENDA ITEM SUMMARY Meeting Date: April 16, 2008 Division: Fire Rescue Bulk Item: Yes No xx Staff Contact Person: James Callahan x6210 - AGENDA ITEM WORDING: Approval ofa County Resolution relating to the provision of fire protection service to properties; describing the fire protection fee, collection costs and other terms and conditions of the non-ad valorem annual fire protection service assessments; establishing the amount and tetm of the annual fire protection service assessment for each parcel of property to be assessed; directing preparation of the initial non-ad valorem assessment roll; assessments and the method of their collection, directing the provision of notice in connection therewith; and providing an effective date. ITEM BACKGROUND: The BOCC at its March 2008 meeting gave permission to advertise a public heating for the purpose of considering an Initial Assessment Resolution to institute and collect a non-ad valorem assessment for the funding and purchase of fire protection equipment, programs and personnel in Monroe County. The non-ad valorem assessment is necessary in order to fund incremental equipment, programs, service and personnel. PREVIOUS RELEVANT BOCC ACTION: None CONTRACT/AGREEMENT CHANGES: N/A STAFF RECOMMENDATIONS: Staff is recommending approval of a conservative Year 1 Initial Assessment Resolution, which envisions an assessment only in the amount of $34.00 per residential household and between $0.04 and $0.08 per square foot for non-residential properties. TOTAL COST: BUDGETED: Yes - No - COST TO COUNTY: SOURCE OF FUNDS: REVENUE PRODUCING:Yes X No AMOUNT PER MONTH Year $595,173 ~- - APPROVED BY: County Atty&Y OMBlPurchasing _ Risk MllIlllgemenl _ .- DOCUMENTATION: Included x Not Required_ DISPOSITION: AGENDA ITEM # 4 MONROE COUNTY, FLORIDA FIRE PROTECTION SERVICES INITIAL ASSESSMENT RESOLUTION APRIL 16, 2008 ~ 1 TABLE OF CONTENTS 4 SECTION l. AUTHORITY. ..................................................................................... 4 SECTION 2. . PURPOSE AND DEFINITIONS. ................. ......................................4 SECTION 3. PROVISION AND FUNDING OF FIRE SERVICES. ......................9 SECTION 4. IMPOSITION AND COMPUTATION OF FIRE PROTECTION ASSESSMENTS. ............................................ ........... .........................9 SECTION 5. LEGISLATIVE DETERMINATIONS OF SPECIAL BENEFIT AND FAIR APPORTIONMENT. .................................................... 10 SECTION 6. COST APPORTIONMENT METHODOLOGY. .............................14 SECTION 7. PARCEL APPORTIONMENT METHODOLOGY. . ....................... 15 SECTION 8. DETERMINATION OF FIRE PROTECTION SERVICES ASSESSED COSTS; ESTABLISHMENT OF INITIAL FIRE PROTECTION SERVICE ASSESSMENTS.................................... 16 SECTION 9. ASSESSMENT ROLL. ........................... .......................................... 16 SECTION 10. AUTHORIZATION OF PUBLIC HEARING. ................................ 17 SECTION 11. NOTICE BY PUBLICATION. . ......................... ......................... ...... 18 SECTION 12. NOTICE BY MAILING............................ ................. ....................... 18 SECTION 13. HARDSHIP EXEMPTION. .......................... .................................... 18 SECTION 14. EFFECTIVE DATE. ......................................................................... 21 SECTION 15. SEVERABILITy....................... ........................................................21 ~ 2 4 RESOLUTION NO. - 2007 --- A RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS OF MONROE COUNTY, FLORIDA, RELATING TO THE PROVISION OF FIRE PROTECTION SERVICE TO PROPERTIES; DESCRIBING THE SYSTEM DEVELOPMENT FEE, COLLECTION COSTS AND THE OTHER TERMS AND CONDITIONS OF THE NON-AD V ALOREM ANNUAL FIRE PROTECTION ASSESSMENTS; ESTABLISHING THE AMOUNT AND TERM OF THE ANNUAL FIRE PROTECTION ASSESSMENT FOR EACH PARCEL OF PROPERTY TO BE ASSESSED; DIRECTING PREPARATION OF THE INITIAL NON-AD VALOREM ASSESSMENT ROLL; ESTABLISHING A PUBLIC HEARING TO CONSIDER IMPOSITION OF THE PROPOSED FIRE PROTECTION ASSESSMENTS AND THE METHOD OF THEIR COLLECTION; DIRECTING THE PROVISION OF NOTICE IN CONNECTION THEREWITH; AND PROVIDING AN EFFECTIVE DATE. NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF MONROE COUNTY, FLORIDA, AS FOLLOWS: .- 3 Section 1. Authority. This resolution is adopted pursuant to the provisions of 4 Ordinance - 2008 (the "Ordinance"), sections 125.01 and 125.66, Florida Statutes, and other applicable provisions of law. Section 2. Purpose and Definitions. This resolution constitutes the Initial Assessment Resolution as defined in the Ordinance. All capitalized words and terms not otherwise defined herein shall have the meanings set forth in the Ordinance. Unless the context indicates otherwise, words imparting the singular nature include the plural, and vice versa. As used in this resolution, the following terms shall have the following meanings, unless the context hereof otherwise requires. "Board" means the Board of County Commissioners of Monroe County, Florida. "Building" means any stmcture, whether temporary or permanent, built for suppOli, shelter or enclosure of persons, chattel or propeliy 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 detelnllned not to be reflected accurately on the Tax Roll, the area determined by the County. "Code Descriptions" means the descriptions listed on the Improvement Codes. "Commercial Property" means those Tax Parcels with a Code Description - designated as Commercial in the Fixed Property Use Codes. "Cost Apportionment" means the appOliionment of Fire Protection Assessed Cost among all Property Use categories according to the Demand Percentages established using the apportionment methodology described in Section 7 and Appendix F of this Initial 4 Assessment Resolution. 4 "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 under the methodology described in Section 7 of this Initial Assessment Resolution. "DOR Code" means a Propelty Use Code as established in Rule l2D-8.008, Florida Administrative Code, assigned by the Property Appraiser to Tax Parcels within the County, as specified in Appendix D hereto. "Dwelling Unit" means (a) a Building, or a portion thereof, to be used for residential purposes, consisting of one or more rooms ananged, 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 attached hereto as Appendix E and incorporated herein by reference, specifying the Fire Protection Assessed Costs and the estimated Fire Protection Assessments determined in 5 Section 10 of this Initial Assessment Resolution. ., "Final Assessment Resolution" means the resolution described in Section 2.06 of the Ordinance, which shall confirm, modify or repeal this Resolution. "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 reports that documents a Monroe County Fire Rescue response, the type of - situation found, and the incident address. "Fiscal Year" means the period commencing on October I 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. 6 "Fixed Property Use Codes" means "Hotel and Motel Property" means those " Tax Parcels with a Code Description designed as "Hotel/Motel" in the Improvement Codes. "lndustrial/Warehouse 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 pursuant to Section 2.06 of this document or an annual rate resolution pursuant to Section 2.08 of this document. - "Non-Residential Property" means collectively, those Tax Parcels with Code Descriptions designated as "Commercial," "Institutional," "Industrial/Warehouse", and "Transient Occupancy Property" in the Property Use Codes. "Ordinance" means Ordinance No. -2008. 7 "Parcel Apportionment" means the appOltionment of Fire Rescue Assessed Costs .. to each Property Use Category by Cost Apportionment among the Tax Parcels using the methodology described in Section 8 and Appendix F of this Initial Assessment Resolution. "Property Appraiser" means the Monroe County PropeIty Appraiser. "Recreational Vehicle Park" means a place (a) set aside and offered by a person for remuneration for parking, accOlmnodation, or rental of five or more recreational vehicles or tens 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 Vehic1e 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. 8 "Unit" means (a) the use of land in which lots or spaces are offered for rent or lease 4 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 3. Provision and Funding of Fire Services. (A) Upon the imposition of a Fire Protection Assessment for fire protection services, facilities, or programs against the Assessed Property located within the area of the County described in Appendix A hereto, the County shall provide fire protection services to said Assessed Property. All or a portion of the cost to provide the fire protection services, facilities, or programs shall be funded from the proceeds of the Fire Rescue Assessments. The remaining cost, if any, required to provide fire protection services , facilities, and programs shall be funded by available revenues from sources other than the Fie Protection Assessments. (8) It is hereby ascertained, determined, and declared that each parcel of Assessed Property located within the geographical area of the County will be benefitted by the County's provision of fire protection services, facilities, and programs in an amount not less than the Fire Rescue Assessment imposed against such parcel computed in the manner set - forth herein. Section 4. Imposition and Computation of Fire Protection Assessments. Fire Protection Assessments shall be imposed against all Tax Parcels within the Property Use Categories within the County. Fire Rescue Assessments shall be computed in the manner set forth in this Initial Assessment Resolution. 9 Section 5. Legislative Determinations of Special Benefit and Fair .. Apportionment. It is hereby ascertained and declared that the Fire Rescue Assessed Costs provide a special . benefit to the Assessed PropeIiy based upon the legislative determinations set forth below, and based upon the report entitled "Monroe County, Florida/Fire Assessment Memorandum": presented by Government Services Group, Inc. in February 2008 and other information presented by the Government Services Group, Inc. at the March 5, 2008 workshop of the Board, all of which are incorporated herein by reference. A. General (1) Article VIII, Section 1 of the Florida Constitution, and Sections 125.01 and 125.66, Florida Statutes, grant to a board of county commissioners all powers of local self- government to perform county functions and to render services for county purposes in a manner not inconsistent with general law, or with special law approved by vote of the electors, and such power may be exercised by the enactment of county ordinances. (2) Upon the adoption of this Initial Assessment Resolution determining the Fire Protection Assessed Cost and identifying the Assessed Property to be included in the Assessment Roll, the legislative findings asceliained and declared in Sections 1.03 and .~ 1.04 of the Ordinance are hereby ratified and confinned. (3) It is hereby ascertained and declared that the fire protection services, facilities, and programs provide a special benefit to property because fire protection services possess a logical relationship to the use and enj oyment of property by (a) protecting and safeguarding the value and integrity of improvements and structures and 10 the real property on which they are located through the delivery of comprehensive fire " protection services; (b) protecting and safeguarding the life and safety of intended occupants in the useand enjoyment of land; (c) lowering the cost of fire insurance by the presence of a fire protection services program within the County; and (d) containing fire incidents on land that would otherwise have the potential to spread and endanger property and property features as well as human lives. (4) It is fair and reasonable to use the Property Use Codes and the DOR Codes for Cost Apportionment and Parcel Apportionment because (a) the Tax Roll database employing the use of such property use codes is the most comprehensive, accurate, reliable, and centralized database of information readily available to determine the property use, Building Area for improvements, and acreage for Land within the County; and (b) the Tax Roll database with such Property Use Codes is maintained by the Property Appraiser and is thus consistent with the parcel designations on the Tax Roll which compatibility permits the development of an Assessment Roll in conformity with the requirements of Chapter 197, Florida Statutes, and the Uniform Method of Collection. (5) The data available in the Property Use Codes is more useful and accurate in determining Building Area than relying exclusively on the data maintained in the DOR .- codes alone because (a) the data maintained in the Property Use Codes reveals the existence of a Building with a different use than the ones described in the DOR Codes, and (b) the Improvement Codes represent records maintained by the Property Appraiser with the most information and the most recent information relative to Building Area regardless of propeliy use. 11 B. Cost Apportionment " (1) It is appropriate and consistent with the decision of the Florida Supreme Court in the case of City of North Lauderdale v. SMM Properties, Inc., 825 So.2d 343 (Fla. 2002) to exclude from the Fire Rescue Assessed Costs any amounts to determined to constitute Emergency Medical Services Costs. (2) Apportioning the Fire Protection Assessed Costs among classifications of property based on historical demand for fire protection services, but not Emergency Medical Services, is fair, reasonable, and proportional to the special benefit received. (3) The Monroe County Fire Incident Reports are the most reliable data available to understand the current and projected demand for fire protection services from property use and to detennine the benefit to property resulting from the availability of fire protection services, in order to protect and serve Buildings and Land located within Assessed Propelty and its intended occupants. The Fire Incident Reports are sufficiently numerous such that they document the historical demand for fire protection services by Property Use Categories. The Demand Percentage derived for each Property Use Category through examination and analysis of Fire Rescue Incident Reports is consistent with the experience of the County. Therefore, the use of the Demand Percentage is a fair and reasonable - method of apportioning Fire Protection Assessed Costs among the Property Use Categories. (4) The historical demand for fire rescue service availability for multi-family and single family Residential Property is substantially similar and any difference in the percentage of calls to these two propelties is statistically insignificant. 12 (5) The level of service required to meet anticipated demand for fire protection .. services and corresponding annual fire budget required to fund fire protection services provided to non-spedfic propeliy uses would be required notwithstanding the OCCUlTence of any incidents from non-specific property uses. Therefore, it is fair and reasonable to omit from the Demand Percentage calculation the Monroe County Fire Rescue Incident RepOlis document fire protection services provided to non-specific propeliy uses. C. Residential Parcel Apportionment (1) N either the size nor the value of the Residential Property determines the scope of the required fire protection response. The potential demand for fire protection services is driven by the existence of the Dwelling Unit and the anticipated average occupant population. (2) Apportioning the Fire Protection Assessed Costs for fire protection services attributable to Residential Property on a per Equivalent Dwelling Unit basis is therefore a fair and reasonable method of Parcel Apportionment based upon historical call date. D. Non-Residential Parcel Apportionment (1) The use of actual square footage to calculate apportionment of assessments for Non-Residential Propeliy Buildings is fair and reasonable for the purposes of Parcel ~ AppOliiomnent because the demand for Fire Protection Services can be determined and measured by and is correlated to the actual square footage of stmctures and improvements on the benefited parcels. (2) In accordance with Section 125.0168, Florida Statutes, which mandates that the County treat Recreational Vehic1e Property as a commercial entity in the same manner 13 as a hotel, motel, or other similar facility for purposes of non-ad valorem special " assessments levied by the County, including this Fire Protection Services Assessment, it is fair and reasonable to treat each space within a Recreational Vehicle Park and each room in a Hotel/Motel property as a Unit because the potential demand for fire protection services is driven by the existence of each Unit and the anticipated average occupant population. E. Land Parcels (1) It is fair and reasonable to classify all Land parcels with less than 160 acres together because they share a similar potential for endangering structures and occupants and because such parcels have the potential to be used as constitutionally recognized homesteaded property. (2) It is also fair and reasonable to apportion the costs for fire protection services to Land parcels with more than 160 acres on a per acre basis, because the demand for fire protection services in a parcel of that size diminishes in proportion to the size, because fire protection services in a parcel of that size are directed not as much toward protection of the property but rather to suppression and containment of the fire in order to prevent its spread to adjacent properties. Section 6. Cost Apportionment Methodology. ~ (1) To correlate the Property Use Categories within the Momoe County Fire Rescue Incident Reports, the response addresses within the Incident Reports were tied to the Property Use Codes and the Propelty Appraiser's parcel address tables. Such correlation between the response addresses in the Incident Reports and the Propelty Use Codes is 14 necessary in order to allocate the historical demand for the fire protection services for Tax 4 Parcels on the Tax Rolls within the Property Use Categories. (2) Based ,on the correlation by Property Use Category between the response addresses in the Incident Reports and the Propeliy Use Codes, the number of Incident Reports filed within a sampling period was detennined for each Propeliy Use Category. (3) A Demand Percentage for each Property Use CategOlY was then determined by dividing the number of Incident Reports for any given Property User Category by the total number of Incident Reports for all Propeliy Use Categories within the sampling period. The Demand Percentage for each Property Use Category was then applied to the Fire Rescue Assessed Cost and the resulting number is the product, or the allocation of that portion of the Fire Protection Assessed Cost allocated to each individual Property Use Category. The methodology is hereby approved, adopted, and incorporated into this Initial Assessment Resolution by reference. Section 7. Parcel Apportionment Methodology. (1) The appOliionment among the Tax Parcels of that portion of the Fire Protection Assessed Costs apportioned to each Property Use Category under the Cost Apportionment shall be consistent with the Parcel Apportiomnent methodology described ~ and determined in Appendix F hereto, which methodology is hereby approved, adopted, and incorporated into this Initial Assessment Resolution by reference. (2) It is hereby acknowledged that the Parcel Apportionment methodology described in Appendix F is to be applied in the calculation of estimated Fire Protection Services Assessment rates established in Section 8 of this Initial Assessment Resolution. 15 Section 8. Determination of Fire Protection Services Assessed Costs; Establishment of Initial Fire Protection Service Assessments. . (1) The Fire Protection Service Assessed Costs to be assessed and apportioned among benefitted parcels pursuant to Cost Apportionment and Parcel Apportioillllent for the Fiscal Year commencing October 1, 2008 is the amount determined n the Estimated Fire Protection Assessment Rate Schedule. The approval of the Estimated Fire Protection Assessment Rate Schedule by the adoption of this Initial Assessment Resolution determines the amount of the Fire Protection Services Assessed Costs. The remainder of such Fiscal Year budget, if any, for fire protection facilities, programs, and services shall be funded from legally available County revenue sources other than the Fire Protection Services Assessment proceeds. (2) The estimated Fire Protection Service Assessments specified in the Estimated Fire Protection Assessment Rate Schedule are hereby established to fund the specified Fire protection Services Assessed Costs determined to be assessed in Fiscal Year commencing October 1,2008. (3) The estimated Fire Protection Service Assessments specified in this Initial Assessment Resolution shall be the estimated assessment rates applied by the County Administrator in the preparation of the preliminary Assessment Roll for the Fiscal Year _ corrullencing October 1, 2008, as provided in Section 9 below. Section 9. Assessment Roll. (A) The County Administrator is hereby directed to prepare, or cause to be prepared, the preliminary Non-Ad Valorem Assessment Roll for the Fiscal Year 16 commencing October 1, 2008 in the manner provided in the Ordinance. The Non-Ad .. Valorem Assessment Roll shall include all of the Tax Parcels within the Property Use Categories within the geographic unincorporated area of the County covered by this resolution, and shall apportion the estimated Fire Protection Services Assessed Cost to be recovered through Fire Protection Service Assessment in the manner set forth in this Initial Assessment Resolution. (B) A copy of this Initial Assessment Resolution, supporting documentation relative to the estimated amount of Fire Protection Services Assessed Cost to be recovered trough the imposition of the assessments, and the preliminary Non-Ad Valorem Assessment Roll shall be maintained by the County Administrator and open to public inspection. The foregoing shall not be construed to require that the preliminary Non-Ad Valorem Assessment Roll be in printed form if the amount of the Fire Protection Services Assessment for each Tax Parcel can be determined by use of a computer terminal available to the public. (C) It is hereby determined, ascertained and declared that the method of determining the Fire Protection Services Assessments as set forth in this Initial Assessment Resolution is a fair and reasonable method of apportioning the Assessed Cost among - parcels of Assessed Property within the County. Section 10. Authorization of Public Hearing. A public hearing shall be conducted by the Board at 5:01 p.m., or as soon thereafter as the matter can be heard, on June 18, 2008, at the Marathon Government Center, 2798 Overseas Highway, Marathon, Florida (Mile Marker 50), at which time the Board will receive and consider any comments 17 on the Fire Protection Services Assessment from the public and affected property owners .. and will consider imposing the Fire Protection Service Assessments and collecting the assessments on the same bill as ad valorem taxes. Section 11. Notice by Publication. Upon completion of the Non-Ad Valorem Assessment Roll, the County Administrator shall publish or cause to be published a notice of the public hearing authorized by Section 10 above in the manner and the time provided in Section 2.05 of the Ordinance. Such notice shall be in substantially the form attached hereto as Appendix G. Said notices must be sent out no later than May 28, 2008. Section 12. Notice by Mailing. In addition to the notice provided in accordance with Section 11, above, 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 person owning propelty subject to the assessment. Said notice shall be mailed by first-class mail by no later than May 28, 2008; shall include all of the information required by Section 1 97.3632(4)(b), Florida Statutes; and shall be substantially in the form attached hereto as Appendix H. Section 13. Hardship Exemption. (A) To qualify for a hardship exemption, the owner of Residential Propelty shall .- meet the following criteria: 1. The Owner shall occupy the Residential Property and be entitled to a homestead exemption pursuant to Chapter 196, Florida Statutes; 2. For the continuous 12 months immediately prior to the date on which 18 an application for homestead exemption is filed, the Owner and all other occupants of the Residential Property must meet eligibility requirements for the Florida Work and Gain Economic Self-Sufficiency (WAGES) program and the Owner must a 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 celiified for any service offered by the MODIoe County Department of Social Services as of the date of the application; and 3. The Owner shall have the present intent to maintain the Residential Property as his/her pennanent place of residence within the entire fiscal year for which the Fire Protection Services Assessment is to be imposed. (B) On an annual basis, by no later than September 1 of the year preceding the st31i 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 Depaliment of Social Services to obtain a hardship exemption. Such an application shall contain the following infonnati on: I. Name and address of the Owner; 2. Address and legal description of the Residential Propeliy for which the - hardship exemption is sought; 3. Names and ages of all occupants of the property; 4. Certification from the Florida Dep31iment of Children and Family Services or other such satisfactory proof that the Owner is an eligible participant of 19 the WAGES program, or a recipient of food stamps or SSI, or must be certified to 4 receive services from the Momoe County Depaliment of Social Services~ and 5. A statement by the Owner agreeing to notify the County immediately if the propeliy is sold or conveyed or if the Owner vacates the Property. (C) On an annual basis, by no later than September I 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 Dep31iment of Social Services to obtain a hardship exemption. Such an application shall contain the following information: (D) The Director of the Community Service Division 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 h31'dship 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 20 accordance with the time limits set forth above shall be deemed a waiver of any right of .. reVl ew . (E) 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. (F) 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 l/lih 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. (G) The County Administrator shall administer or provide for the collection of all .- interim Fire Protection Services Assessments. Section 14. Effective Date. This Initial Assessment Resolution shall take effect immediately upon its adoption. Section 15. Severability. If any clause, section or provision of this Resolution shall be declared unconstitutional or invalid for any reason or cause, the remaining portion 21 of said Resolution shall be in full force and effect and be valid as if such invalid portion . thereof had not been incorporated herein. PASSED AND ADOPTED by the Board of County Commissioners of Momoe County, Florida, at a regular meeting of the Board held on the 16th day of April 2008. Mayor Charles McCoy Mayor Pro Tem Mario Di Gennaro Commissioner George Neugent Commissioner Dixie Spehar Commissioner Sylvia J. Murphy (SEAL) BOARD OF COUNTY COMMISSIONERS OF Attest: DANNY L. KOLHAGE, Clerk MONROB COUNTY, FLORIDA By: By: Deputy Clerk Mayor/Chairman . 22 APPENDIX A DESCRtrTION OF PROPERTY COVERED BY ASSESSMENT Property Appraiser Auth Code Description Include/Exclude 100A Key Haven- North Stock Island Include Boca Chica - Big Coppitt - Geiger Key - Rockland - East 100B Rockland Key Include 100C Saddlebunch - Upper & Lower Sugarloaf - Park Key - Cudjoe Include Ramrod - Torches - Big Pine - W. Summerland aka Spanish Harbor - Bahia Honda - Little Duck aka Ohio Key - Missouri 100H aka Little Grassy Key Include 10KW Key West -- City of Key West Exclude 110A Stock Island (South) Include 110B Shark Key Include 110C Bay Point - Part of Saddlebunch Keys S. of US 1 Include 110H No Name Key Include 11KW Key West - Bahama Village Redevelopment Area Exclude 120C Summerland Key Include 12KW Key West - Caroline St. Corridor Exclude 5000 Offshore Islands in the City of Marathon Islands Exclude 5000 Offshore Islands -- Unincorporated Area Include 500C Big Cypress Basin Exclude 5000 Duck Key - Less Indies Island Plat Include 500F Everglades Exclude 5001 Craig Key Include Key Largo (from S. Bay Harbor Dr. and Lobster Ln. to the South Boundary of intersection of County Rds 905 and 905A) 500K - Cross Key Exclude 500L Long Key Include Tavernier - SW Key Largo (from Tavernier Creek Bridge to S. 500P Bay Harbor Dr. and Lobster Ln.) Include 500R Ocean Reef Exclude 50CM Marathon - Excludes Little Venice Wastewater District Exclude 51CM Marathon - Includes Little Venice Wastewater District Exclude ~ 50KC City of Key Colony Beach Exclude 50LA City of Layton Include 50M Village of Islamorada Exclude 5100 Conch Key Include 5200 Duck Key - Indies Island Plat (Hawk's Cay) Include 23 APPENDIX B 4 SITUATION FOUND CODES & DESCRIPTIONS Situation Found Description 000 Shppcd Run 100 Firc, Othcr 110 Fire, Structure III Building Firc 112 Fires in structures othcr than in a building 113 Cooking fire, confincd to a container 114 Chimney or flue fire, confined to chimney or flue 115 Incinerator overload or malfunction, firc confined [ 16 Fuel burner/boiler malfunction, fire confined 117 Commercial compactor fire, confined to rubbish 118 Trash or rubbish fire, contained 120 Fire in mobile property used as a fixed structure, other 121 Fire in mobile home used as a fixed residence 122 Fire in mobile home, camper, recreational vehicle 123 Fire in portable building, fixed location 130 Mobile property (vehicle) fire, other 131 Passenger veh i c 1 e fi re 132 Road freight or transport vehicle fire 133 Rail vehicle fire 134 Water vehicle fire 135 Ai rcraft fire 136 Self propelled motor home or recreational vehicle 137 Camper or RV fire 138 Off Road vehicle or heavy equipment fire 140 Natural vegetation fire 141 Forest, woods or wildland fire 142 Brush, or brush and grass mixture fire 143 Grass fire ~ 150 Outside rubbish fire, other 151 Outside rubbish, trash or waste fire 152 Garbage dump or sanitmy landfill fire 153 Construction or demolition landfill fire 154 Dumpster or other outside trash receptacle fire 155 Outside stationary compactor/compacted trash fire 160 Special outside fire, other 161 Outside storage tire 162 Outside equipment fire 24 Situation Found Description ]63 Outside gas or vapor combustion explosion M 164 Outside mailbox tire ]70 Cultivated vegetation, crop fire, other 171 C,ultivated grain, or crop fire In Cultivated orchard or vincyard fire 173 Cultivated trees or nurscry stock firc 200 Overpressure rupture, explosion, overheat, other 210 Overpressure rupture from steam, other 2] I Overpressure rupture of steam pipe or pipeline 212 Overpressure rupture of steam boiler 213 S team rupture of pressure or process vessel 220 Overpressure rupture from air or gas, other 221 Overpressure rupture of air or gas pipe/pipeline 222 Overpressure rupture of boiler from air or gas 223 Air or gas rupture of pressure or process vessel 231 Chemical rcaction rupture of process vessel 240 Explosion (no fire), other 241 Munitions or bomb explosion (no fire) 242 Blasting agent explosion (no tire) 243 Fireworks explosion (no fire) 251 Excessive heat, scorch burns with no ignition 300 Rescue, EMS call, other 311 Medical assist, assist EMS crew 320 Allergic reaction 321 EMS call, excluding vehicle accident with injury 322 Vehicle accident with injuries 323 Motor vehicle/pedestrian accident (MY Ped) 324 Motor Vehicle Accident, No Injuries 331 Lock-in (if lock out, use 511) 340 Search, other 341 Search for person on land 342 Search for person in water - 343 Search for person underground 350 Extrication, rescue, other 351 Extrication ofvictim(s) from building/structure 352 Extrication ofvictim(s) from vehiele 353 Removal of victim(s) ti-om stalled elevator 354 Trench/below grade rescue 355 Confined space rescue 356 High angle rescue 25 Situation Found Description 357 Extrication ofvictim(s) tl'om machinery , 360 Water & ice related rescue, other 361 Swimming/rccreational water areas rescue 362 lee rescue 363 S wi ft water rescuc 364 Surf rescue 365 Watercraft rescue 370 Electrical rescue 371 Electrocution or potential electrocution 372 Trapped by power lines 381 Rescue or EMS standby 400 Hazardous condition, other 410 Flammable gas or liquid condition, other 411 Gasoline or other flammable liquid spill 412 Gas leak 413 Oil or other combustible liquid spill 420 Toxic condition, other 421 Chemical hazard ( no spill or leak) 422 Chemical spill or leak 423 Refrigeration leak 424 Carbon monoxide incident 430 Radioactive condition, other 431 Radiation leak, radioactivc material 440 Electrical wiring/equipment problem, otber 441 Heat from short circuit (wiring), defective/worn 442 Overbcated motor 443 Light ballast breakdown 444 Power line down 445 Arcing, shorted electrical equipment 451 Police Assist 460 Accident, potential accident, other 461 Building or structure weakened or collapsed - 462 Aircraft standby 463 Vehicle accident, general cleanup 471 Explosive, bomb removal (for bomb scare, use 721) 480 Attempted buming, illegal action, other 481 Attempt to bum 482 Threat to bum 500 Service call, other 510 Person in distress, other 26 Situation Found Description 51l Lock-out q 512 Ring or jewelry removal 520 Watcr problem, other 521 \:If atcr cvacuation 522 Water or steam leak 531 Smoke or odor removal 540 Animal problem, other 541 Animal problem 542 Animal rescue 550 Public service assistance, other 551 Assist police or other govemmental agency 552 Police matter 553 Public service 554 Assist invalid 555 Defective elevator 561 Unauthorized buming 571 Cover assignment, standby, moveup 600 Good intent call, other 611 Dispatched & canceled en route 621 Wrong location 622 No incident found upon arrival 631 Authorized controlled buming 632 Prescribed fire 641 Vicinity alarm (incident in other location) 650 Steam, other gas mistaken for smoke, other 651 Smoke scare, odor of smoke 652 Steam, vapor, fog or dust thought to be smoke 653 Barbecue, tar kettle 661 EMS call, party transported by non-fire agency 671 Hazmat release investigation wIno hazmat 672 Biological hazard investigation, none found 700 False alarm or false call, other ~ 710 Malicious, mischievous false call, other 711 Municipal alarm system, malicious false alarm 712 Direct tie to PD, malicious/false alarm 713 Telephone, malicious false alarm 714 Ccntral station, malicious false alarm 715 Local alarm system, malicious false alann 721 Bomb scare - no bomb 730 System malfunction 27 Situation Found Description 731 Sprinkler activation due to malfunction ~ 732 Extinguishing systcm activation due to malfunction 733 Smoke detector [lctivation due to malfunction 734 Heat detector activation due to malfunction 735 Alarm system sounded duc to malfunction 736 CO detector activation due to m[llfunction 740 Unintentional transmission of alarm, other 741 Sprinkler activation, no fire - unintentional 742 Extinguishing system activation 743 Smoke detector activation, no fire - unintentional 744 Detector activation, no fire - unintentional 745 Alann system sounded, no fire - unintentional 746 Carbon monoxide detector activation, no CO 800 Severe weather or natural disaster, other 811 Earthquake assessment 812 Flood assessment 813 Wind stonn, tornadolhurricane assessment 814 Lightning strike (no fire) 815 Severe weather or natural disaster standby 900 Special type of incident, other, Dumpster fire 911 Citizen complaint ~ 28 APPENDIX C .. PROPERTY USE CODES Fixed Property Use Code Description Category 000 FIXED PROP USE UNDETERMINED NON-SPECIFIC 008 FIXED PROP USE N/A NON. SPECIFIC 009 FIXED PROPERTY USE NOT CLASS. NON.SPECIFIC 100 UNKNOWN OTHER NON-SPECIFIC 109 OTHER PUBLIC ASSEMBLY NON-SPECIFIC 110 FIXED USE RECREATION, OTHER COMMERCIAL III BOWLING ESTABLISHMENT COMMERCIAL 112 BILLIARD CENTER COMMERCIAL 113 AMUSEMENT CENTER COMMERCIAL 114 ICE RINK COMMERCIAL liS ROLLER RINK COMMERCIAL 116 SWIMMING FACILITY COMMERCIAL 119 OTHER RECREATION COMMERCIAL 120 V ARIABLE USE COMMERCIAL AMUSEMENT/RECREATION 121 BALLROOM, GYMNASIUM COMMERCIAL 122 EXHIBITION HALL COMMERCIAL 123 ARENNSTADIUM COMMERCIAL 124 PLAYGROUND COMMERCIAL 129 AMUSEMENT CENTER INDOOR/OUTDOOR COMMERCIAL 130 PLACES OF WORSHIP,CHURCH,FUNERAL INSTITUTIONAL PARLOR 131 CHURCH/CHAPEL INSTITUTIONAL 132 RELIGIOUS EDUCUCATION FACILITY INSTlTUTIONAL 133 CHURCH HALL INSTITUTIONAL 134 FUNERAL PARLOR/CHAPEL INSTITUTIONAL 139 OTHER CHURCHfFUNERAL PARLOR INSTITUTIONAL 140 CLUBS, OTHER COMMERCIAL 141 ATHLETIC CLUBIYMCA INSTITUTIONAL .~ 142 CLUB HOUSE COMMERCIAL 143 YACHT CLUB COMMERCIAL 144 CASINO, GAMBLING CLUBS COMMERCIAL 149 OTHER CLUBS COMMERCIAL 150 PUBLIC, GOVT, OTHER INSTITUTIONAL 151 LIBRARY INSTITUTIONAL IS2 MUSEUM, ART GALLERY INSTITUTIONAL 153 HISTORIC BLDG INSTITUTIONAL 154 MEMORIAL STRUCTURE,MONUMENT INSTITUTIONAL 29 Fixed Property Use Code Description Category 155 COURT ROOM INSTITUTIONAL . 156 LEGISLATIVE HALL INSTITUTIONAL 159 OTHER LIBRARY, MUSEUM, COURT INSTITUTIONAL 160 EATINGIDRINKING PLACES COMMERCIAL 161 RESTAURANT COMMERCIAL 162 NIGHTCLUB COMMERCIAL 163 TAVERN COMMERCIAL 164 LUNCHROOMIDRIVE-IN COMMERCIAL 169 OTHER EA TINGIDRINKING COMMERCIAL 170 TERMINALS OTHER COMMERCIAL 171 AIRPORT TERMINAL COMMERCIAL 172 HELIPORT COMMERCIAL 173 BUS TERMINAL COMMERCIAL 174 STREET LEVEL RAIL TERMINAL COMMERCIAL 175 UNDERGROUND RAIL TERMINAL COMMERCIAL 176 ELEV A TED RAIL TERMINAL 177 MARINE COMMERCIAL TERMINAL 179 OTHER TERMINALS COMMERCIAL 180 THEATER, STUDIO OTHER COMMERCIAL 181 PERFORMANCE THEATER COMMERCIAL [82 AUDITORIUM, CONCERT HALL COMMERCIAL 183 MOVIE THEATER COMMERCIAL 184 DRIVE-IN THEATER COMMERCIAL [85 RADIO, TV STUDIO COMMERCIAL 186 MOVIE STUDIO COMMERCIAL 189 OTHER THEATER, STUDIO COMMERCIAL 200 EDUCATIONAL PROPERTY OTHER INSTITUTIONAL 209 OTHER EDUCATIONAL PROPERTY INSTITUTIONAL \ 210 SCHOOLS NON-ADULT OTHER INSTITUTIONAL 21 [ PRE-SCHOOL INSTITUTION AL 212 KINDERGARTEN INSTITUTIONAL 213 ELEMENTARY SCHOOL INSTITUTION AL ~ 214 JUNIOR HIGH SCHOOL INSTITUTIONAL 215 HIGH SCHOOLlJR HIGI-UMIDDLE SCHOOL INSTITUTION AL 219 OTHER SCHOOLS INSTITUTIONAL 220 UNKNOWN RESIDENTIAL SCHOOL INSTITUTIONAL 221 RES SCHOOL CLASSROOM BlOG INSTITUTIONAL 229 OTHER RESIDENTIAL SCHOOLS INSTITUTIONAL 230 UNKNOWN TRADE, BUSINESS SCHOOLS INSTITUTIONAL 231 VOCATIONAL, TRADE SCHOOL INSTITUTIONAL 232 BUSINESS SCHOOL INSTITUTIONAL 30 Fixed Property Use Code Description Category 233 SPECIALTY SCHOOL INSTITUTIONAL . 234 REHABILITATION CENTER INSTITUTIONAL 239 OTHER TRADE, BUSINESS SCHOOLS INSTITUTIONAL 240 UNKNOWN COLLEGES/UNIVERSITIES INSTITUTIONAL 24] COLLEGEfUNIVERSITY INSTITUTIONAL 249 OTHER COLLEGES/UNIVERSITIES INSTITUTIONAL 254 DA Y CARE-IN COMMERCIAL PROPERTY COMMERCIAL 255 DAY CARE-IN RESIDENCE-LICENSED COMMERCIAL 256 DA Y CARE-IN RESIDENCE-UNLICENSED COMMERCIAL 300 HEAL THCAREfDETENTION OTHER INSTITUTIONAL 309 OTHER INSTITUTIONAL PROPERTY INSTITUTIONAL 310 UNKNOWN CARE OF THE AGED NURSING HOMES 311 CARE OF THE AGED/NURSING STAFF NURSING HOMES 312 CARE OF THE AGED/NO NURSING STAFF NURSING HOMES 319 OTHER CARE OF THE AGED NURSING HOMES 320 UNKNOWN CARE OF THE YOUNG INSTITUTIONAL 321 MENTAL RETARDATION/DEVELOPMENT COMMERCIAL DISABILITY FACILITY 322 ALCOHOL/SUBSTANCE ABUSE INSTITUTIONAL RECOVERY CENTER 323 ASYLUM/MENTAL INSTITUTION INSTITUTIONAL 329 OTHER CARE OF THE YOUNG INSTITUTIONAL 330 UNKNOWN CARE OF THE SICK INSTITUTIONAL 331 HOSPIT AL-MEDICAL/PSYCHIA TRIC INSTITUTIONAL 332 HOSPICES INSTITUTIONAL 334 CUNlC, INFIRMARY INSTITUTION AL 339 OTHER CARE OF THE SICK INSTITUTIONAL 340 CLINICS, OTHER INSTITUTIONAL 341 CLINIC, CLINIC-TYPE INFIRMARY INSTITUTIONAL 342 DOCTOR/DENTIST/SURGEONS OFFICE COMMERCIAL 343 HEMODIALYSIS UNIT INSTITUTIONAL 344 MEN'S DETENTION CAMP INSTITUTIONAL 345 POLICE STATION INSTITUTIONAL ~ 346 VOCATIONAL REHABILITATION CENTER INSTITUTIONAL 349 OTHER CARE OF THE PHYSICALLY INSTITUTIONAL RESTRAINED 350 UNKNOWN CARE OF THE PHYSICALLY INSTITUTIONAL INCONVENIENCED 351 INSTITUTION DEAF,MUTE,BLlND INSTITUTIONAL 352 INSTITUTION FOR PHYSICAL REHAB INSTITUTIONAL 359 OTHER CARE OF PHYSICALLY INSTITUTIONAL INCONVENIENCED 360 UNKNOWN CARE OF MENTALLY INSTITUTIONAL HANDICAPPED 31 Fixed Property Use Code Description Category 361 JAIL/PRISON - NOT JUVENILE INSTITUTIONAL , 362 INSTITUTION FOR MENT ALL Y INSTITUTIONAL RETARDED 363 REFORMATORY, JUVENILE DETENTION INSTITUTIONAL CENTER 365 POLICE STATION INSTITUTIONAL 369 OTHER CARE OF THE MENT ALLY INSTITUTIONAL HANDICAPPED 400 RESIDENTIAL OTHER RESIDENTIAL 409 OTHER RESIDENTIAL PROPERTY RESIDENTIAL 410 UNKNOWN ONE-AND TWO-F AMIL Y RESIDENTIAL DWELLING 411 ONE-FAMILY DWELLING: YEAR-ROUND RESIDENTIAL 412 ONE-FAMILY DWELLING: SEASONAL RESIDENTIAL 4[4 TWO-FAMILY DWELLING: YEAR-ROUND RESIDENTIAL 415 TWO-FAMILY DWELLING: SEASONAL RESIDENTIAL 419 ONE- AND TWO-F AMIL Y DWELLING RESIDENTIAL 420 UNKNOWN APARTMENTS, TENEMENTS, MULTI-FAMILY FLATS 421 1 OR 2 LIVING UNITS W/BUSINESS RESIDENTIAL 422 3 THROUGH 6 UNITS MULTI-FAMILY 423 7 THROUGH 20 UNITS MULTI-FAMILY 424 OVER 20 UNITS MULTI-FAMILY 429 MULTI-FAMILY DWELLINGS MULTI-FAMILY 430 UNKNOWN ROOMING, BOARDING, RESIDENTIAL LODGING 431 3 TO 8 ROOMERS OR BOARDERS MUL Tl-F AMIL Y 432 9 TO 15 ROOMERS OR BOARDERS MULTI-FAMILY 439 ROOMING, BOARDING, RESIDENTIAL MUL Tl-F AMIL Y HOTELS 440 UNKNOWN HOTELS, MOTELS, INNS, HOTEL/MOTEL LODGES 441 LESS THAN 20 UNITS: YEAR-ROUND HOTEL/MOTEL 442 LESS THAN 20 UNITS: SEASONAL HOTEL/MOTEL 443 20 TO 99 UNITS: YEAR-ROUND HOTEL/MOTEL 444 20 TO 99 UNITS: SEASONAL HOTEL/MOTEL - 445 100 OR MORE UNITS: YEAR-ROUND HOTEL/MOTEL 446 100 OR MORE UNITS: SEASONAL HOTEL/MOTEL 449 HOTELS, MOTELS, INNS, LODGES HOTEL/MOTEL 459 RESIDENTIAL BOARD AND CARE NURSING HOMES 460 DORMITORIES OTHER INSTITUTIONAL 46] SCHOOL, COLLEGE, UNIV., DORMITORY INSTITUTIONAL 462 FRATERNITY, SORORITY HOUSE INSTITUTIONAL 463 NURSES' QUARTERS RESIDENTIAL 464 MILITARY BARRACKSfDORMlTORY MULTI-FAMILY 32 Fixed Property Use Code Description Category 465 CONVENT, MONASTERY, RELIGIOUS INST!TUTI ON AL . 466 BUNK HOUSE, WORKER'S BARRACKS INSTITUTIONAL 469 OTHER DORMITORIES INSTITUTIONAL 480 UNKNOWN HOME HOTELS HOTEL/MOTEL 481 LESS THAN 20 UNITS: YEAR-ROUND HOTEL/MOTEL 482 LESS THAN 20 UNITS: SEASONAL HOTEL/MOTEL 483 20 TO 99 UNITS: YEAR.ROUND HOTEL/MOTEL 484 20 TO 99 UNITS: SEASONAL HOTEL/MOTEL 485 ]00 OR MORE UNITS: YEARftROUND HOTEL/MOTEL 486 100 OR MORE UNITS: SEASONAL HOTEL/MOTEL 489 OTHER HOME HOTELS HOTEL/MOTEL 490 UNKNOWN RESIDENTIAL OCCUPANCIES RESIDENTIAL 491 CHILDRENS PLAYHOUSE NON.SPECIFIC 492 OUTDOOR SLEEPING QUARTERS NON-SPEC]FIC 499 OTHER RESIDENTIAL OCCUPANCIES RESIDENTIAL 500 MERCANTILE PROPERTIES OTHER COMMERCIAL 509 OTHER MERCANTILE PROPERTIES COMMERCIAL 510 UNKNOWN FOOD, BEVERAGE SALES COMMERCIAL 51 I CONVENIENCE STORE COMMERCIAL 5]2 MARKET, GROCERY STORE COMMERCIAL 513 SPECIALTY FOOD STORE COMMERCIAL 5]4 LIQUOR, BEVERAGE STORE COMMERC]AL 515 CREAMERY, DAIRY STORE COMMERCIAL 516 DELICATESSEN COMMERCIAL 519 FOOD, BEVERAGE SALES, GROCERY COMMERCIAL STORE 520 UNKNOWN TEXTILE, WEARING APPAREL COMMERCIAL SALES 521 CLOTHING STORE COMMERCIAL 522 CLOTHING ACCESSORIES, SHOE STORE COMMERCIAL 523 SHOE REPAIR SHOP COMMERCIAL 524 TAILOR, DRESSMAKING SHOP COMMERCIAL 525 FUR STORE COMMERCIAL ~ 526 DRY GOODS STORE COMMERCIAL 529 TEXTILE, WEARING APP AREL SALES COMMERCIAL 530 UNKNOWN HOUSEHOLD GODDS, SALES, COMMERCIAL REPAIRS 531 FURNITURE STORE COMMERCIAL 532 APPLIANCE STORE COMMERCIAL 533 HARDW ARE STORE COMMERCIAL 534 MUSIC STORE COMMERCIAL 535 WALLPAPER, PAINT STORE COMMERCIAL 33 Fixed Property Use Code Description Category 536 RUG, FLOOR COVERING STORE COMMERCIAL ~ 537 FURNITURE REPAIR SHOP COMMERCIAL 538 APPLIANCE REPAIR SHOP COMMERCIAL 539 HOUSEHOLD GOODS SALES, REPAIRS COMMERCIAL 540 UNKNOWN SPECIALTY SHOPS COMMERCIAL 541 BOOK, STATIONERY STORE COMMERCIAL 542 NEWSSTAND, TOBACCO SHOP COMMERCIAL 543 DRUG STORE COMMERCIAL 544 J EWELR Y STO RE COMMERCIAL 545 GIFT SHOP COMMERCIAL 546 LEA THER GOODS SHOP COMMERCIAL 547 FLORIST SHOP, GREENHOUSE COMMERCIAL 548 OPTICAL GOODS SALES COMMERCIAL 549 SPECIALTY SHOPS COMMERCIAL 550 UNKNOWN RECREATION, HOBBY COMMERCIAL 55! HOBBY, TOY SHOP COMMERCIAL 552 SPORTING GOODS STORE COMMERCIAL 553 PHOTOGRAPHIC SUIPPL Y SALES COMMERCIAL 554 GARDEN SUPPLY STORE COMMERCIAL 555 RETAIL LUMBER SALES COMMERCIAL 556 PET STORE, ANIMAL HOSPITAL COMMERCIAL 557 BARBER, BEAUTY SHOP, PERSONAL COMMERCIAL SERVICES 558 FIREWORKS SALES COMMERCIAL 559 RECREATIONAL, HOBBY,HOME SALES, COMMERCIAL PET STORE 560 UNKNOWN PROFESSIONAL SUPPLIES COMMERCIAL 561 PROFESSIONAL SUPPLY SALES COMMERCIAL 562 TRADE SUPPLY SALES COMMERCIAL 563 ART SUPPLY SALES COMMERCIAL 564 SELF-SERVICE LAUNDRY/DRY CLEANING COMMERCIAL 565 LINEN SUPPLY HOUSE COMMERCIAL 566 LAUNDRY, DRY CLEANER PICK-UP SHOP COMMERCIAL - 567 HOME MAINTENANCE SERVICES COMMERCIAL 568 RESTAURANT SUPPLIES, SERVICES COMMERCIAL 569 PROFESSIONAL SUPPLIES COMMERCIAL 570 UNKNOWN MOTOR VEHICLE,BOAT COMMERCIAL 571 SERVICE STATION COMMERCIAL 572 PRIV ATE SERVICE STATION COMMERCIAL 573 MOTOR VEHICLE REPAIR, PAINT SHOP COMMERCIAL 574 MOTOR VEHICLE, TRAILER SALES COMMERCIAL 34 Fixed Property Use Code Description Category 575 MOTOR VEHICLE ACCESSORY SALES COMMERCIAL , 576 BOAT, PLEASURE CRAFT SALES COMMERCIAL 577 MARINE SERVICE STATiON COMMERCIAL 578 CAR WASHING FACILITY COMMERCIAL 579 MOTOR VEHICLE, BOAT COMMERCIAL SALES/SERVICE/REP AIRS 580 GENERAL ITEM STORES, OTHER COMMERCiAL 581 DEPARTMENT STORE COMMERCIAL 582 SMALL V ARlETY STORE COMMERCIAL 583 LARGE VARIETY STORE COMMERCIAL 584 MAIL ORDER STORE COMMERCIAL 585 MALL COMMERCIAL 589 OTHER GENERAL ITEM STORE COMMERCIAL 590 UNKNOWN OFFICES COMMERCIAL 591 GENERAL BUSINESS OFFICE COMMERCIAL 592 BANK W/FIRST STORY BANKING COMMERCIAL FACILITY 593 MEDICAL, RESEARCH, SCIENTIFIC COMMERCIAL OFFICE 594 ENGIN., ARCHITECTURAL, TECHNICAL COMMERCiAL 595 MAILING FIRM COMMERCIAL 596 POST OFFICE OR MAILING FORMS INSTITUTIONAL 599 BUSINESS OFFICES COMMERCIAL 600 BASIC INDUSTRY, UTILITY, DEFENSE lNDUSTRIALlW AREHOUSE OTHER 609 OTHER BASIC INDUSTRY, UTILITY, INDUSTRIALlW AREHOUSE DEFENSE 610 ENERGY PRODUCTION, OTHER INDUSTRIALlW ARErIOUSE 611 RADIOACTIVE MATERIAL WORKING lNDUSTRIALlW AREHOUSE 612 NUCLEAR ORDINANCE PLANT lNDUSTRIALlW AREHOUSE 6]3 NUCLEAR ENERGY PLANT INDUSTRIALlW ARE HOUSE 614 STEAM, HEAT ENERGY PLANT INDUSTRIALlW AREHOUSE 615 ELECTRIC GENERATING PLANT INDUSTRIALlW AREHOUSE 616 GAS MANUFACTURING PLANT lNDUSTRIALlW AREHOUSE 6]9 OTHER NUCLEONICS EVERGY PROD. INDUSTRIALlW AREHOUSE .- 620 UNKNOWN LABORATORIES INDUSTRIALlW AREHOUSE 621 CHEMICAL, MEDICAL LABORATORY INDUSTR]ALlW ARE HOUSE 622 PHYSICAL MATERIALS TESTING LAB INDUSTRIALlW AREHOUSE 623 PERSONNEL,PSYCHOLOGlCAL LAB INDUSTRlALlW AREHOUSE 624 RADIOACTIVE MATERIALS LAB INDUSTRIALlW AREHOUSE 625 ELECTRICAL, ELECTRONIC LAB INDUSTRlALlW AREHOUSE 626 AGRICULTURAL LAB INDUSTRIALlW AREHOUSE 627 GENERAL RESEARCH LAB INDUSTRIALlW AREHOUSE 35 Fixed Property Use Code Description Category 629 LABORATORIES INDUSTRJALlW AREHOUSE , 630 UNKNOWN COMMUN., DEFENSE, INDUSTRIALlW AREHOUSE DOCUMENT FACILL 631 NATIONAL DEFENSE SITE/MILITARY SITE INSTITUTIONAL 632 RADIO, RADAR SITE INDUSTRIALlW AREHOUSE 633 FIRE, POLICE, INDUSTRIAL COMM. CNTR INSTITUTIONAL 634 TELEPHONE EXCHANGE, CENTRAL OFF. INDUSTRIALlW AREl-lOUSE 635 COMPUTER, DATA PROCESSING CNTR INDUSTRIALlW AREHOUSE 636 DOCUMENT CNTR, RECORD REPOSITORY INDUSTRIALlW AREHOUSE 639 COMMUNICATIONS CENTER INDUSTRIALlW AREHOUSE 640 UTILITY, ENERGY DISTRIBUTION CNTR lNDUSTRIALlW AREHOUSE OTHER 642 ELECTRIC TRANSMISSION DlSTIB. lNDUSTRIALlW AREHOUSE SYSTEM 644 GAS DISTRIBUTION SYSTEM, PIPELINE lNDUSTRIALlW AREHOUSE 645 FLAMMABLE LIQUID SYSTEM, PIPELINE INDUSTRIALlW AREHOUSE 646 STEAM, HEAT DISTRIBUTION SYSTEM IN DUSTRIALlW AREHOUSE 647 WATER UTILITY INDUSTRIALlW AREHOUSE 648 SANITARY SERVICE INDUSTRIALlW AREHOUSE 649 OTHER UTILITY, ENERGY DlSTRIB. INDUSTRIALlW AREHOUSE SYSTEM 650 UNKNOWN AGRICULTURE AGRICULTURAL 651 POULTRY, EGG PRODUCTION AGRICULTURAL 652 COW, CATTLE PRODUCTION AGRICULTURAL 653 PlGGERY, HOG PRODUCTION AGRICULTURAL 654 OTHER LIVESTOCK PRODUCTION AGRICULTURAL 655 CROPS, ORCHARDS AGRICULTURAL 656 TOBACCO CURING SHED INDUSTRIALlW AREHOUSE 657 FRUIT, VEGETABLE PACKING INDUSTRIALlW AREHOUSE 659 LIVESTOCK PRODUCTION AGRICULTURAL 660 UNKNOWN FOREST, HUNTING, FISHING AGRICULTURAL 661 FOREST, STAND TIMBER W/OUT AGRICULTURAL LOGGING 662 FOREST, STAND TIMBER WITH LOGGING AGRICULTURAL 663 HUNTING,TRAPPlNG,GAME AGRICULTURAL ~ PROPOGATION 664 TREE AGRICULTURAL 665 FISH HATCHERY AGRICULTURAL 666 WOOD CHIP PILE AGRICULTURAL 669 FOREST, TIMBERLAND AGRICULTURAL 670 UNKNOWN MINING,QUARRYING,MA TER INDUSTRIALlW AREHOUSE 671 COAL MINE INDUSTRIALlW AREHOUSE 672 ORE MINE INDUSTRIALlW AREHOUSE 673 ORE CONCENTRATION PLANT INDUSTRIALlW AREHOUSE 36 Fixed Property Use Code Description Category 674 PETROLEUM, NATURAL GAS WELL, WI INDUSTRIALJW AREHOUSE 4 RESERV 675 STONE, SLATE, CLAY, GRAVEL, SAND INDUSTRIALlW AREHOUSE 676 SALT MINE INDUSTRIALlW AREI-IOUSE 677 CHEMICAL, FERTILIZER, MINERAL MINE INDUSTRIALlW AREHOUSE 678 NON-METALLIC MINERAL MINE,QUARRY NON-SPECIFIC 679 MINING, QUARRYING/NA TURAL RAW INDUSTRIALlW AREHOUSE MATERIALS 680 UNKNOWN NONMETALLIC MINERAL, INDUSTRIALlW AREI-IOUSE PRODUCTS 681 STRUCTURAL CLAY MANUFACTURE INDUSTRIALlW AREI-IOUSE 682 GLASS MANUFACTURE, EXCLD CONTAIN INDUSTRIALlW AREI-IOUSE 683 GLASS CONTAINER MANUFACTURE lNDUSTRIALlW AREI-IOUSE 684 POTTERY, CHINA, EARTI-IENW ARE INDUSTRIALlW AREI-IOUSE MANU. 685 CEMENT MANUFACTURE INDUSTRIALlW AREI-IOUSE 686 CONCRETE BA TCI-I PLANT INDUSTRIALlW AREl-lOUSE 687 ABRASIVES MANUFACTURE IN DUSTRlALlW AREI-IOUSE 688 NONMETALLIC MINERAL PRODUCT INDUSTRIALlW AREHOUSE 689 OTHER NONMETALLIC MINERAL INDUSTRlALlW AREI-IOUSE PRODUCTS 700 MANUFACTURING PROPERTY, lNDUSTRlALlW AREHOUSE PROCESSING 708 GENERAL MAINTENANCE SHOP NOT INDUSTRlALlW AREHOUSE CLASS 709 MANUF ACTURING PROPERTY NOT INDUSTRlALlW AREHOUSE CLASS ABOVE 710 UNKNOWN FOOD INDUSTRIES lNDUSTRlALlW AREHOUSE 71 J SLAUGHTERING, PREPAR. PRESERVING INDUSTRIALlW AREHOUSE MEAT 712 DAIRY PRODUCT MANUFACTURE INDUSTRIALlW AREHOUSE 713 CANNING, PRESERVING FRUITS, VEGET. lNDUSTRlALlW AREHOUSE 714 CANNING, PRESERVING FISH, SEA FOOD INDUSTRlALlW AREHOUSE 715 MANUFACTURE OF GRAIN MILL IN DUSTRIALlW AREHOUSE 716 BAKERY PRODUCT MANUFACTURE IN DUSTRlALlW AREHOUSE 717 SUGAR REFINING, CONFECTIONERY INDUSTRIALlW AREHOUSE 718 SNACK FOODS MANUF ACTURE INDUSTRIALlW AREHOUSE - 719 OTHER FOOD INDUSTRIES INDUSTRlALlW AREHOUSE 720 UNKNOWN BEVERAGES,TOBACCO,OILS INDUSTRIALlW AREHOUSE 721 DISTILLING, RECTIFYING, BLEND SPIRITS lNDUSTRIALlW AREHOUSE 722 WINES, WINERY INDUSTRIALlW AREHOUSE 723 BREWERY, MANUFACTURE OF MALT lNDUSTRlALlW AREHOUSE 724 SOFT DRINK, CARBONATED WATER lNDUSTRIALlW AREHOUSE 725 TOBACCO PRODUCTS MANUFACTURE INDUSTRlALlW AREHOUSE 726 VEGETABLE AND ANIMAL OIL FAT; SOAP INDUSTRIALlW ARE HOUSE 729 OTHER BEVERAGES, TOBACCO, lNDUSTRIALlW AREHOUSE 37 Fixed Property Use Code Description Category ESSENTIAL OILS 1 730 UNKNONW TEXTILES INDUSTRlAUW AREHOUSE 73] COTTON GIN INDUSTRIAUW AREHOUSE 732 COTTON SPINNING, WEAVING INDUSTRIAUW AREHOUSE 733 WOOL OR WORSTED SPINNING, lNDUSTRIALlW AREHOUSE WEAVING 734 MIXED, BLENDED, OTHER FIBERS INDUSTRIAUW AREHOUSE 735 TEXTILE FINISHING PLANT INDUSTRIAUW AREHOUSE 736 KNITTING MILLS FOR ALL FIBERS INDUSTRIAL/W AREHOUSE 737 CORDAGE, ROPE, TWINE, NET MANU. lNDUSTRIAL/W AREHOUSE 738 FLOOR COVERING, COATED FABRIC INDUSTRIAUW AREHOUSE MANU. 739 OTHER TEXTILES INDUSTRIALlW AREHOUSE 740 UNKNOWN FOOTWEAR, APPAREL,LEATH IN DUSTRlALlW AREHOUSE 741 FOOTWEAR MANUFACTURE INDUSTRIALlW AREHOUSE 742 WEARING APPAREL EXCLUDING INDUSTRIALlW AREHOUSE FOOTWEAR 743 MADE-UP TEXTILE GOODS MANU. INDUSTRlALlW AREHOUSE 744 TANNERIES, LEATHER FINISHING INDUSTRIALlW AREHOUSE 745 FUR PRODUCTS EXCLD. WEAR APPAR. INDUSTRIAL/W AREHOUSE 746 LEATHER PROD. EXCLD FOOTWEAR INDUSTRlALlW AREHOUSE 747 RUBBER, RUBBER PRODUCTS MANU. INDUSTRIALlW AREHOUSE 749 OTHER FOOTWEAR, WEARING APPAREL lNDUSTRIALlW AREHOUSE 750 UNKNOWN WOOD, FURNITURE, PAPER INDUSTRIALlW AREHOUSE 751 SAWMILL, PLANING, WOOD MILL INDUSTRIALlW AREHOUSE 752 WOODEN OR CANE CONTAINERS INDUSTRIAL/WAREHOUSE 753 WOOD, CORK PROD. (NOT CONTAINERS) INDUSTRIALlW AREHOUSE 754 FURNITURE, FIXTURE, BEDDING MANU. INDUSTRIAL/W AREHOUSE 755 PAPER, PULP, PAPERBOARD MANU. INDUSTRlAL/W AREHOUSE 756 PAPER, PULP, PAPERBOARD PROD. INDUSTRIALlW AREHOUSE 757 NEWSP APER OR MAGAZINE PRINT. PUBL. INDUSTRlAL/W AREHOUSE 758 PRINT, PUBLISHING, ALLIED INDUSTRY INDUSTRIALlW AREHOUSE 759 OTHER WOOD, PAPER, PRINTING INDUSTRlALlW AREHOUSE UNKNOWN CHEMICAL, PLASTIC, - 760 PETROLEUM INDUSTRIALlW AREHOUSE 761 INDUSTRIAL CHEMICAL MANU. INDUSTRIALlW AREHOUSE 762 HAZARDOUS CHEMICAL MANU. INDUSTRIALlW AREHOUSE 763 PLASTIC MANUFACTURE INDUSTRlAL/W AREHOUSE 764 PLASTIC PRODUCT MANU. INDUSTRIALlW ARE HOUSE 765 PAINT, VARNISH, LACQER, MANUF, INDUSTRIALlW AREHOUSE 766 DRUG, COSMETIC, PHARMACEUTICAL INDUSTRlALlW AREHOUSE MANU. 767 PETROLEUM REFINERY, NATURAL GAS INDUSTRIALlW AREHOUSE PLNT 38 Fixed Property Use Code Description Category 768 ASP HAL T, COAL PRODUCT MANU. INDUSTRIALlW AREI-lOUSE . 769 OTHER CHEMICAL, PLASTIC, INDUSTRIALlW AREHOUSE PETROLEUM 770 UNKNOWN METAL, METAL PRODUCTS INDUSTRIALlW AREHOUSE 771 IRON, STEEL MANU. INDUSTRIAUW AREHOUSE 772 NONFERROUS METAL MANU. INDUSTRIALlW AREHOUSE 773 METAL PRODUCT MANU. INDUSTRIALlW AREHOUSE 774 MACHINERY MANUFACTURE INDUSTRIALlW AREHOUSE 775 ELECTRICAL EQUIPMENT MANU. lNDUSTRIALlW AREHOUSE 776 ELECTRICAL APPLIANCE, ELECTRONICS INDUSTRIALlW AREHOUSE 779 OTHER METAL, METAL PRODUCTS INDUSTRIALlW AREHOUSE 780 VHCL ASSEM, MFG; INSUFF INFO INDUSTRIALlW AREHOUSE 781 SHIPBLDG, REPAIR VESSELS >65 FT INDUSTRIALlW AREHOUSE 782 BOAT BUILDING, REPAIR VESSELS <65 FT lNDUSTRIALlW AREHOUSE 783 RAILWAY EQUIP. MANU., REPAIR INDUSTRIALlW AREHOUSE 784 MOTOR VEHICLE MANU. lNDUSTRIALlW AREHOUSE 785 BICYCLE MFG, ASSEMBLY, REPAIR INDUSTRIALlW AREHOUSE 786 AIRCRAFT, ROCKET MANU., REPAIR INDUSTRIALlW AREHOUSE 787 MANU, OF TRANSPORT EQUIP. INDUSTRIALlW AREHOUSE 789 VEHICLE ASSEM BL Y, MANU. NOT CLASS INDUSTRIAUW AREHOUSE ABOVE 790 OTHER MFG, lNSUFF INFO A V AIL INDUSTRIALlW AREHOUSE 791 INSTRUMENT MANU. INDUSTRIALlW AREHOUSE 792 PHOTOGRAPHIC, OPTICAL GOODS MANU. INDUSTRIALfW AREHOUSE 793 WATCH, CLOCK MANUFACTURE INDUSTRIALfW AREHOUSE 794 JEWELRY MANU. lNDUSTRlALlW AREHOUSE 795 MUSICAL INSTRUMENT MANUFACTURE INDUSTRIALlW AREHOUSE 796 LAUNDRY, DRY CLEANING PLANT INDUSTRIALfW AREHOUSE 797 PHOTOGRAPHIC FILM PROCESSING LAB INDUSTRIALfW AREHOUSE 798 TOY, SPORTING GOOD MANU. NOT lNDUSTRIALlW AREHOUSE CLASS 799 OTHER MANUFACTURING NOT CLASS lNDUSTRIALlW AREHOUSE ABOVE 800 STORAGE PROPERTY OTHER lNDUSTRIALlW AREHOUSE - 807 OUTSIDE MATERIAL STORAGE AREA INDUSTRIALlW AREHOUSE 808 SHED NON-SPECIFIC 809 STORAGE PROPERTY NOT CLASS ABOVE NON-SPECIFIC 810 AGRICULTURAL PRODUCTS STORG; AGRICULTURAL INSUFF INFO 811 SEEDS, BEANS, NUTS, SILAGE STORAGE AGRiCULTURAL 812 BOXED, CRATED, AGRICU. STORAGE AGRICULTURAL 813 LOOSE BAGGED AGRIC. PRODUCTS AGRICULTURAL 814 LOOSE, BALED TOBACCO STORAGE AGRICULTURAL 39 Fixed Property Use Code Description Category 815 BARNS, STABLES AGRICULTURAL . 816 GRAIN ELEVATORS, SILO AGRICULTURAL 817 LIVESTOCK STORAGE AGRICULTURAL 818 AGRICULTURAL SUPPLY STORAGE AGRICULTURAL 819 LIVESTOCK, POULTRY STORAGE AGRICULTURAL 820 TEXTILE STORAGE; INSUFF INFO AGRICULTURAL 821 BALED COTTON STORAGE INDUSTRIALlW AREHOUSE 822 BALED WOOL, WORSTED STORAGE INDUSTRIALlW AREHOUSE 823 BALED SILK, SYN FIBER STORAGE INDUSTRIALlW AREHOUSE 824 BALED JUST, MIX/BLEND FIBER INDUSTRIALlW AREHOUSE 825 CLOTH YARN STORAGE INDUSTRIALlW AREHOUSE 826 WEARING APPAREL, GARMENTS, INDUSTRIALlW AREHOUSE STORAGE 827 LEATHER,PRODUCTSTORAGE INDUSTRlALlW AREHOUSE 828 FUR, SKIN, HAIR PRODUCTS STORAGE INDUSTRIALlW AREHOUSE 829 TEXTILE STORAGE NOT CLASS ABOVE INDUSTRIALlW AREHOUSE 830 PROCESSED FOOD/TOBACCO; lNSUFF INDUSTRIALlW AREHOUSE INFO 831 PACKAGED FOOD STUFF STORAGE INDUSTRIALlW AREHOUSE 832 CANNED, BOTTLED FOOD, DRINK INDUSTRIALlW AREHOUSE STORAGE 833 LOOSE, BAGGED, PROCESSED FOOD INDUSTRIALlW AREHOUSE STRG 834 FOOD LOCKER PLANTS INDUSTRIALlW AREHOUSE 835 COLD STORAGE lNDUSTRlALlW AREHOUSE 836 BULK SUGAR STORAGE INDUSTRIALlW AREHOUSE 837 BULK FLOUR, STARCH STORAGE INDUSTRIALlW AREHOUSE 838 PACKAGED TOBACCO PRODUCT INDUSTRIALlW AREHOUSE STORAGE 839 REFRIGERATED STORAGE IN DUSTRIALlW AREHOUSE 840 PETRO PROD/ ALC BEV; INSUFF INFO INDUSTRIALlW AREHOUSE 841 FLAMMABLE, COMBUST, LIQUID TANK INDUSTRIALlW AREHOUSE STRG 842 GASOMETER, CRYOGENIC GAS STORAGE INDUSTRIALlW AREHOUSE 843 LP-GAS BULK PLANT INDUSTRIALlW AREHOUSE - 844 MISSILE, ROCKET FUEL STORAGE INDUSTRIALlW AREHOUSE 845 PACKAGE PETROLEUM PRODUCTS INDUSTRIALlW AREHOUSE 846 ALCOHOLIC BEVERAGE STORAGE INDUSTRIALlW AREHOUSE 849 OUTSIDE STORAGE TANK INDUSTRIALlW AREHOUSE 850 WOOD/PAPER PROD, INSUFF INFO INDUSTRIALlW AREHOUSE 851 LUMBER YARD, BLDG. MATERIALS STRG INDUSTRIALlW AREHOUSE 852 WOOD PRODUCTS, FURNITURE STRG INDUSTRIALlW AREHOUSE 853 FIBER PRODUCT STORAGE INDUSTRIALlW AREHOUSE 854 ROLLED PAPER STORAGE lNDUSTRIAL/W AREHOUSE 40 Fixed Property Use Code Description Category 855 PAPER, PAPER PRODUCTS STORAGE INDUSTRIALlW AREHOUSE . 856 TIMBER, PULPWOOD, LOGS, WOOD FUEL INDUSTRIALlW ARE HOUSE 859 WOOD, PAPER PRODUCTS NOT INDUSTRIALlW AREHOUSE CLASSIFIED 860 CHEMICALlPLASTIC; INSUFF INFO INDUSTRIALlW AREHOUSE 861 INDUSTRIAL CHEMICAL STORAGE INDUSTRIALlW AREHOUSE 862 HAZARDOUS CHEMICAL STORAGE IN DUSTRIALlW AREHOUSE 863 PLASTIC, PLASTIC PRODUCT STORAGE INDUSTRlALlW AREHOUSE 864 FERTILIZER STORAGE lNDUSTRIALlW AREHOUSE 865 PAINT, VARNISH STORAGE INDUSTRIALlW AREHOUSE 866 DRUG, COSMETIC. PHARMACEUTICAL INDUSTRIALlW AREHOUSE STRG 867 RUBBER PRODUCTS STORAGE lNDUSTRlAUW AREHOUSE 868 PHOTOGRAPHIC FILM STORAGE INDUSTRlAUW AREHOUSE 869 CHEMICAUPLASTIC NOT CLASS INDUSTRlALlW AREHOUSE 870 METAL PRODUCTS; INSUFF INFO INDUSTRIALlW AREHOUSE 871 BASIC METAL FORM STORAGE INDUSTRIAUW AREHOUSE 872 METAL PARTS STORAGE INDUSTRIALlW AREHOUSE 874 MACHINERY STORAGE INDUSTRIALlW AREHOUSE 875 ELECTRICAL APPLIANCE, SUPPLY INDUSTRIALlW AREHOUSE STORAGE 876 FINISHED METAL PRODUCTS STORAGE lNDUSTRlALlW AREHOUSE 877 SCRAP, JUNKY ARDS INDUSTRIAUW AREHOUSE 879 METAL/PRODUCTS NOT CLASS ABOVE lNDUSTRIAUW AREHOUSE 880 VEHICLE STORAGE; OTHER INDUSTRIALlW AREHOUSE 881 RESIDENTIAL PARKING STORAGE INDUSTRIALlW AREHOUSE 882 GENERAL VEHICLE PARKING GARAGE INDUSTRlALlW AREHOUSE 883 BUS, TRUCK, AUTO FLEET STORAGE lNDUSTRIALlW AREHOUSE 884 HEAVY MACHINE, EQUIPMENT STORAGE INDUSTRlAUW AREHOUSE 885 BOAT, SHIP STORAGE INDUSTRlAL/W AREHOUSE 886 AIRCRAFT HANGER INDUSTRIALlW AREHOUSE 887 RAILWAY STORAGE lNDUSTRlAUW AREHOUSE 888 FIRE STATIONS INSTITUTIONAL 889 VEHICLE STORAGE NOT CLASS ABOVE INDUSTRIALlW AREHOUSE ~ 890 GENERAL ITEM; INSUFF INFO INDUSTRIALlW AREHOUSE 891 GENERAL WAREHOUSE INDUSTRIALlW AREHOUSE 892 BAGGED MINERAL PROD STORAGE lNDUSTRlALlW AREHOUSE 893 PACKAGED MINERAL PRODUCTS INDUSTRIAUW AREHOUSE STORAGE 894 FREIGHT TERMINAL INDUSTRIALlW AREHOUSE 895 COAL/COKE BRIQ/CHARCOAL STORAGE INDUSTRIAL/W AREHOUSE 896 MILITARY, NATIONAL DEFENSE NOT INSTITUTIONAL CLASS 41 Fixed Property Use Code Description Category 897 ICE STORAGE INDUSTRIALlW AREHOUSE , 898 WHARF, PIER INDUSTRIALlW AREHOUSE 899 RESIDENTIAL OR SELF STORAGE UNITS INDUSTRIALlW AREHOUSE 900 OUTSIDE, SPECIAL PROPERTIES; OTHER NON-SPECIFIC 909 SPECIAL PROPERTIES NOT CLASS ABOVE NON-SPECIFIC 910 CONSTR, UNOCCUPIED PROPERTY; NON-SPECIFIC lNSUFF INFO 911 BUILDING UNDER CONSTRUCTION NON-SPECIFIC 912 BUILDING UNDER DEMOLITION NON-SPECIFIC 913 CONSTRUCTION, OTHER THAN NON-SPECIFIC BUILDINGS 914 DEMOLITION, OTHER THAN BUILDINGS NON-SPECIFIC 915 V ACANT PROPERTY VACANT 916 CONTRACTOR'S SHED NON-SPECIFIC 917 IDLE PROPERTY VACANT 918 BUILDING UNDER RENOVATION NON-SPECIFIC 919 DUMP SANITARY LANDFILL NON-SPECIFIC 920 SPECIAL STRUCTURES; INSUFF INFO NON-SPECIFIC 921 BRIDGE, TRESTLE NON-SPECIFIC 922 TUNNEL NON-SPECIFIC 924 TOLL STATION NON-SPECIFIC 925 SHELTER NON-SPECIFIC 926 OUTBUILDING, EXCLUDING GARAGE NON-SPECIFIC 927 OUTDOOR TELEPHONE BOOTH NON-SPECIFIC 928 AERIAL TRAMWAY NON-SPECIFIC 929 SPECIAL STRUCTURES NOT CLASS NON-SPECIFIC ABOVE 930 OUTDOOR PROPERTIES; INSUFF INFO NON-SPECIFIC 931 OPEN LAND, FIELD VACANT 932 DUMP, SANITARY LANDFILL NON-SPECIFIC 933 PUBLIC MAILBOX NON-SP ECIFI C 934 CEMETARY NON-SP ECIFI C 935 CAMPSITE WITH UTILITIES RV PARK ?? 936 VACANT LOT VACANT ~ 937 BEACH NON-SPECIFIC 938 GRADED AND CARED FOR PLOTS OF VACANT LAND 939 OUTDOOR PROPERTIES NOT CLASS NON-SPECIFIC ABOVE 940 WATER AREAS, OTHER NON-SPECIFIC 941 IN OPEN SEA, TIDAL WATERS NON-SPECIFIC 942 WITHIN DESIGNATED NON-SPECIFIC PORT/CHANNELl ANCH 943 ALONGSIDE QUAY, PIER, PILINGS NON-SPECIFIC 42 Fixed Property Use Code Description Category 944 AT FLAMMABLE LIQ/GAS LOAD/UNLOAD NON-SPECIFIC .. FAC 945 AGROUND NON-SPECIFIC 946 LAKE/RIV ERlSTREAM NON-SPECIFIC 949 WATER AREAS NOT CLASS ABOVE NON-SP ECIFI C 950 RAILROAD PROPERTY; INSUFF INFO NON-SPECIFIC AVAIL 951 RAILROAD RIGHT OF WAY NON-SPECIFIC 952 SWITCH YARD, MARSHALLING YARD NON-SPECIFIC 953 SIDING NON-SPECIFIC 954 RAILROAD SIGNALING, SWITCH NON-SPECIFIC CONTROL 959 RAILROAD PROPERTY NOT CLASS NON-SPECIFIC ABOVE 960 STREET, OTHER NON-SPECIFIC 961 DIVIDED HIGHWAY, HIGHWAY NON-SPECIFIC 962 PAVED PUBLIC STREET, RESIDENTIAL NON-SPECIFIC 963 PAVED PRIVATE STREET, COMMERCIAL NON-SPECIFIC 964 UNPAVED STREET, ROAD, PATH NON-SPECIFIC 965 UNCOVERED PARKING AREA NON-SPECIFIC 969 RD/PARKING NOT CLASS ABOVE NON-SPECIFIC 970 AIRCRAFT AREAS; INSUFF INFO COMMERCIAL 971 IN FLIGHT COMMERCIAL 972 AIRCRAFT RUNWAY COMMERCIAL 973 TAXIWAY/UNCOV PARK/MAINT AREA COMMERCIAL 974 AIRCRAFT LOADING AREA COMMERCIAL 979 AIRCRAFT AREAS NOT CLASS ABOVE COMMERCIAL 980 EQUIP OPERATING; INSUFF INFO NON-SPECIFIC 981 CONSTRUCTION SITE NON-SPECIFIC 982 OIL, GAS FIELD NON-SPECIFIC 983 PIPELINE, POWER LINE RIGHT OF WAY NON-SPECIFIC 984 INDUSTRIAL PLANT YARD INDUSTRIALlW AREHOUSE 989 EQUIPMENT OPERATING AREAS NOT NON-SPECIFIC CLASS ABOVE NNN NONE NON-SPECIFIC .~ UUU UNDETERMINED NON-SPECIFIC 43 APPENDIX D .. DOR CODES DOR Descriptions Category 0000 Vacant Residential Vacant Land 0100 Single Family Improved Single Family 0200 Mobile Home Single Family 0300 Multi Family + 10 Units Multi-Family 0400 Condo Multi-Family 0401 Condo Multi-Family 0500 Co-Ops Multi-Family 0600 Retirement HomeslNonexpt Nursing Home 0700 Mise Residential Single Family 0800 Multi Family 2-9 Units Multi-Family 0900 Time Share Multi-Family 1000 Vacant Commercial Vacant Land 1100 Stores 1 Story Commercial 1200 Mixed Use Store/Office Commercial 1300 Depmtment Stores Commercial 1400 Supennarkets Commercial 1500 Regional Shopping Ctrs Commercial 1600 Community Shopping Ctr Commercial 1700 Office Non-Prof I Stoty Commercial 1800 Office Non-Prof 2+ StOlY Commercial 1900 Professional Services Commercial 2000 Air/Marine/Bus Tenninals Commercial 2100 Restaurants/Cafeterias Commercial 2200 Drive-In Restaurant Commercial 2300 BanklS & LfMortgage/Credit Commercial 2400 Insurance Company Office Commercial 2500 Repairs Svc TV/Laundries Commercial 2600 Service Stations Commercial - 2700 Auto Sales/Service/Rental Commercial 2800 Mobile Home Parks/Pk Lots Mobile Home Park 2900 Wholesale/Produce Outlets Commercial 3000 Florist/Greenhouse Commercial 3100 Open Stadiums Commercial 3200 Theater/Auditorium (Encl) Commercial 3300 Nightclub/Bar/Lounge Commercial 3400 Bowling/Skating/Pool Hall Commercial 3500 Tourist Attraction Commercial 44 DOR Descriptions Category 3600 Camps Rv Park . 3700 Race Track; Horse/Dog/Auto Commercial 3800 Golf Course/Driving Range Commercial 3900 Hotels/Motels Hotel/Motel 4000 Vacant Industrial Vacant Land 4100 Lt Mfg/Sm Mach Shop/Print Industrial/Warehouse 4200 Heavy Ind/Equip Mfg/Mach IndustriallWarehouse 4300 Lumber Yard/Sawmill In dustriallW areh ouse 4400 Pack Plant (Fruit/Meat) IndustrialfWarehouse 4500 Canneries/Distilleries IndustrialfWarehouse 4600 Food Processing/Bakeries IndustrialfWarehouse 4700 Cement Plants Industrial/Warehouse 4800 Warehousing Industrial/Warehouse 4900 Open Storage Industrial/Warehouse 5000 Improved Agricultural Residential 5100 Vegetable Crops Agricultural 5200 Bi-Annual Row Crops Agricultural 5300 Row Crops Agricultural 5400 Timberland Site 90+ Agricultural 5500 Timberland Site 80-89 Agricultural 5600 Timberland Site 70-79 Agricu ltural 5700 Timberland Site 60-69 Agricultural 5800 Timberland Site 50-59 Agricultural 5900 Timberland Not Classified Agricultural 6000 Improved Pasture Land Agricultural 6100 Semi-Improved Land Agricultural 6200 Native Land Agricultural 6300 Waste Land Agricultural 6400 Grazing Land Class V Agricultural 6500 Grazing Land Class Vi Agricultural 6600 Citrus Agricultural 6700 Pou Itry/ Bees/Fish/Rabbit Agricultural ~ 6800 Dairy, Hog & Cattlc Feed Agricultural 6900 Ornamentals, Mise Ag Agricultural 7000 Vacant Institutional Vacant Land 7100 Churches Institutional 7200 Private Schools & College Institutional 7300 Private Owned Hospitals Institutional 7400 Homcs For The Aged Nursing Home 7500 Orphanages Institutional 45 DOR Descriptions Category 7600 Mortuaries/Cemeteries Institutional . 7700 Clubs, Lodges, Union Halls Commercial 7800 Sanitariums, Convales, Rest Institutional 7900 Cultural Org, Facilities Institutional 8000 Undefined Exclude 8100 Militmy Institutional 8200 Govt Forest/Parks/Recreational Institutional 8300 Public County Schools Institutional 8400 Colleges Institutional 8500 Hospitals I nstituti onal 8600 County Institutional 8700 State Institutional 8800 Federal Institutional 8900 Municipal Not Parks Institutional 9000 Leasehold Govt Owned Institutional 9100 Utilities, Gas/Elec/Telep Industrial/Warehouse 9200 Mining, Petroleum, Gas lndu striallW arehouse 9300 Subsurface Rights Exclude 9400 Right-Of-Way Exclude 9500 Rivers & Lakes, Submerged Exclude 9600 Sewage Disp, Borrow Pits Exclude 9700 Outdoor Rec Or Park Commercial 9800 Centrally Assessed Exclude 9900 Acreage Non Agricultural Vacant Land .~ 46 APPEND IX E " ESTIMA TED FIRE PROTECTION SERVICES ASSESSMENT RATE SCHEDULE Section E-l. Determination of Fire Protection Services Assessed Costs. The estimated Fire Protection Services Assessed Costs to be assessed in Fiscal Year commencing October 1, 2008 is $595,173. Section E-2. Estimated Fire Service Protection Assessments. The estimated Fire Protection Service Assessments to be assed and apportioned among benefited parcels pursuant to the Cost Apportiomnent and Parcel Apportionment to generate the estimate Fire Protection Service Assessed Cost for the Fiscal Year commencing October 1, 2008, are hereby established as follows for the purpose ofthis Initial Assessment Resolution: FY 2009 Rates Based on $643,546 Revenue Generated Residential Property Use Categories Rate Per Dwelling Unit Residential $34.00 Non-Residential Property Use Categories Rate Per Square Foot Commercial $0.06 Industrial/Warehouse $0.04 Institutional $0.08 Total Estimated Gross Revenue $643,546 Total Estimated Exempt Buy-down $48,373 Tax Exempt $10,873 Government $37,500 Total Estimated Net Revenue $595,173 ~ 47 APPENDIX F 'l PARCEL APPORTIONMENT METHODOLOGY The Cost AppOltionment to each Propelty Use Category shall be appOltioned among the Tax Parcels within each Propelty Use Category as follows: Section F -1. Residential Property. The Fire Protection Services Assessment for each Tax Parcel of Residential Propelty shall be computed by multiplying the Demand Percentage attributable to Residential Property by the Fire Protection Service Assessed Costs, dividing such product by the total number of dwelling units shown on the Tax Roll for the County and then multiplying the quotient by the number of Dwelling Units located on such Tax Parcel. Section F-2. Non-Residential Property. The Fire Protection Services Assessment for each Building of Non-Residential Property, except Transient Occupancy Property, shall be computed as follows: (A) Respectively, multiply the Demand Percentage attributable to each category of Non-Residential Propelty by the Fire Protection Service Assessed Costs. The resulting dollar amount reflects the portions of the County's fire rescue budget to be funded from assessment revenue from each of the non-residential Property Use Categories. ~ (B) Separate each Building of Non-Residential Property into the appropriate non-residential Property Use Category for that Building. (C) For each non-residential Property Use Category, add the Building Area square footage of all Buildings in each non-residential Property Use Category. This sum reflects the aggregate square footage for each 48 Non-Residential Propeliy Use Category. 4 (D) Divide the product of subsection (A) by the sum of the square foot allocations for each Non-Residential Property Use Category in subsection (C) of this section. The resulting quotient is equal to a dollar amount per square foot of improved area ("the square foot rate") to be used in computing Fire Protection Service Assessments for Non- Residential Propeliy Use Categories. (B) For each such category, multiply the applicable square foot calculated under subsection (D) above by the number of square feet for each Building in the Non-Residential Propeliy Use Category. The resulting number is equal to the amount of Fire Rescue Assessments to be imposed on each Building of Non-Residential Property. Section F -3. Mixed Use. The Fire Protection Services Assessment for each Tax Parcel of mixed use (two or more categories) of property shall be the sum of the Fire Protection Service Assessment computed for each Property Use Category. - 49 APPENDIX G . FORM OF NOTICE TO BE PUBLISHED To Be Published by May 28, 2008 NOTICE OF HEARING TO IMPOSE AND PROVIDE FOR COLLECTION OF FIRE PROTECTION SERVICES SPECIAL ASSESSMENTS Notice if hereby given that the Board of County Commissioners of Monroe County, Florida, will conduct a public hearing to consider the imposition of an annual fire protection service special assessment for the funding of fire protection services, facilities, and programs within the unincorporated areas of Monroe County less certain areas as shown in the chati below. The hearing will be held at 5:01 p.m. or as soon thereafter as may be heard on June 18,2008 at the Marathon Government Center, 2798 Overseas Highway, Mat'athon, Florida (Mile Marker 50), for the purpose of receiving public comment on the proposed assessments. All affected property owners have the right to appear at the hearing and to file written objections with the County Administrator within 20 days of this notice. If any person decides to appeal a decision made by the County Commission with respect to any matter considered at the hearing, such person will need a record of the proceedings and may need to ensure that a verbatim record of the proceeding is made, including the testimony and evidence upon which the appeal is to be based. In accordance with the Americans with Disabilities Act, persons needing accommodation or an interpreter to participate in this proceeding should contact the County Administrator at 305/292-4441 at least 48 hours prior to the date of the hearing. If hearing impaired, contact the Florida Relay Service Numbers, (352) 374- 5286 (TDD) for assistance. The assessment for each parcel ofpropeliy will be based upon the parcel's classification and the total number of billing units attributed to that parcel. The following table reflects the proposed Fire Protection Services Assessment schedule: FIRE RESCUE ASSESSMENTS Residential Property Use Rate Per Dwelling Categories Unit Residential $34.00 ~ Non-Residential Property Use Rate Per Square Categories Foot Commercial $0.06 In d ustrialNV arehouse $0.04 Institutional $0.08 Copies of the Fire Protection Service Assessments Ordinance, the Initial Assessment Resolution, and the preliminary Assessment Roll are available for inspection at the office of the County Administrator, 2nd Floor, Gato Building, 1100 Simonton St., Key West, Florida, 33040. 50 The assessments will be collected on the ad valorem tax bill to be mailed in November 2008, as authorized by Section 197.3632, Florida Statutes. Failure to pay the assessments will cause a tax celtificate to be issued against the property which may result in a loss of title. rfyou have any questions, please contact the County Administrator's Office at (305) 292-4641, Monday through Friday, between the hours of 8:30 a.m. and 5:00 p.m. The areas to be covered by this assessment are as follows: Description Include/Exclude Key Haven- North Stock Island Include Boca Chica - Big Coppitt - Geiger Key - Rockland - East Rockland Key Include Saddlebunch - Upper & Lower Sugarloaf - Park Key - Cudjoe Include Ramrod - Torches - Big Pine - W. Summerland aka Spanish Harbor - Bahia Honda - Little Duck aka Ohio Key - Missouri aka Little Grassy Key Include Key West -- City of Key West Exclude Stock Island (South) Include Shark Key Include Bay Point - Part of Saddlebunch Keys S. of US 1 Include No Name Key Include Key West - Bahama Village Exclude Summerland Key Include Key West - Caroline St. Corridor Exclude Offshore Islands Excluding City of Marathon Islands Mixed Big Cypress Basin Exclude Duck Key - Less Indies Island Plat Include Everglades Exclude Craig Key Include Key Largo (from S. Bay Harbor Dr. and Lobster Ln. to the South Boundary of intersection of County Rds 905 and 905A) - Cross Key Exclude Long Key Include Tavernier - SW Key Largo (from Tavernier Creek Bridge to S. Bay Harbor Dr. and Lobster Ln.) Include Ocean Reef Exclude Marathon - Excludes Little Venice Wastewater District Exclude Marathon - Includes Little Venice Wastewater District Exclude City of Key Colony Beach Exclude .~ City of Layton Include Village of Islamorada Exclude Conch Key Include Duck Key - Indies Island Plat (Hawk's Cay) Include COUNTY COMMISSION MONROB COUNTY, FLORIDA 51 APPENDIX H .. FORM OF NOTICE TO BE MAILED *~< NOTICE TO PROPERTY OWNER ** Monroe County MONROE COUNTY, FLORIDA 1100 Simonton St. 2nd Floor Notice of Hearing to Impose and Provide for Key West, FL 33040 Collection of Fire Protection Service Non-Ad Valorem Assessments Notice Date: May 28, 2008 Owner Name Address Re#: City, FL Zip Legal Description: As required by Section 197,3632, Florida Statutes, notice is hereby given to you by the Board of County Commissioners of Monroe County, Flotida, that an annual assessment for fire protection services using the tax bill collection method may be levied on your property for fiscal year October 1,2008 - September 30,2009. The purpose ofthis assessment is to pay for fire protection equipment, facilities and programs benefiting propeliy located within the unincorporated area of Monroe County. The total annual Fire Protection Assessment revenue to be collected via this method is estimated to be $595,173. The mlliual fire protection service assessment is calculated by determining the category of each property and then multiplying the number of residential units on the property by $34 or multiplying the square footage of non-residential properties by the applicable assessment per square foot. The above parcel is classified as For the Fiscal Year beginning October 1, 2008, the assessment for the above parcel is $ A public infonnation meeting to discuss the assessment will be held at 5:00 p.m. on June 18,2008, at the Marathon Government Center, 2798 Overseas Highway, Marathon Flotida (MM 50). You and all other affected property owners have a right to appear at the heating and to file written objections with the County Administrator within 20 days of this notice. If any person decides to ~ appeal a decision made by the County Commission with respect to any matter considered at the hearing, such person will need a record of the proceedings and may need to ensure that a verbatim record of the proceeding is made, including the testimony and evidence upon which the appeal is to be based. In accordance with the Americans with Disabilities Act, persons needing accommodation or an interpreter to participate in this proceeding should contact the County Administrator at 305/292-4441 at least 48 hours prior to the date of the hearing. rfhearing impaired, contact the Florida Relay Service Numbers, (352) 374-5286 (TDD) for assistance. Copies of the Fire Protection Services Assessment Ordinance, the Initial Assessment Resolution, and the preliminary assessment tax roll are available for inspection in the County Administrator's 52 Office, located at the Gato Building, 2nd Floor, 1100 Simonton Street, Key West, Florida. of Both the non-ad valorem assessment amount and ad valorem taxes for this property will be collected on the same tax bill mailed in November 2008. Failure to pay the assessments will cause a tax certificate to be issued against the property and could result in loss of title. If there is a mistake in this notice, it will be cOlTected. If you have any questions regarding the assessment, please contact the County Administrator's Office at (305) 292-4441, Monday through Friday through the hours of 8:30 a.m. and 5:00 p.m. ~ 53 z y ^ 000 =MM0 —IMM-03 -5.035m W nN wbCN aN� y Q rn c WO* D D D D o... N N B C.3 N O !+y .O•r O :.G O S� O'O .3.• A D S 3� O N Z O O fD W a O 0 O ; 0 O w 'OO NO^o3� 9. 00 �� Cf NCLM M N Z.d.aAD1l3S -n � — Y"" —a1 .�i•01 _?7 ~ (�D 3 �•3 N^ O S CID 061 a(D mom o — � 0 —N,C3. O N O 3 .�97 7 C)0 3 CC r J Iw,U U � y y �p w Q O° a 0� O� Q 1 M y�c O'N _m G E 0 0 M 0 �_ O x �] �. (D O O. 'C n R1.Q.N O V N!'G 3 (� 3 CL H w C _... zr ` &3 y C y p C C �O Q r 41 (-D O -iota 0 ((�\ 7C•O C.4c O IM 3 rt d CD �•C cam+ °`�_ "O SON r" C N C \ � rCl .+3 3 3 NY` m 3 p O 01 01 " ((DD —o cr C� W N `rl C. (D�N 7 p N-a 0)+ iOi•p� C'� Ou �� of 3 _.�1rnN r „... O' (O W —— C.M = w N O O'03 rn y C.O (A rn c (D .'7 C onoCal �V m �� 3 cSo anfD �m ma o Opp w , (~D y 0 0� fD c`3G CLM o �0 0 3 53 rn (� y p IS �o w C."V cro`-,C 3�CL y 3 h0 °..' (D 0 3 � am M3� � O =O �' (A C)(C �I..(D.0 .3i..• M '•r(D`G C." 601 a O O rn 3 3 < \� �O O N N •W+� N C>(COON 3 O O•C �?O Z J ,..... m y 3 y 0 N N G=.c N N N W N y N N 43_1 Q_._•O (�D 7 ONO 'N CL W 6f flf c 3 6a1 3 ":•, W 3 3 �,.. CD �..•► 3 N. •C C G 01 N fC lG .r...,, fit.6s dr, ru (s <n p�> cr " QO rs'a t iww �" ", ,G����ri�, saa ero •e r"a ¢w ' w crs is c V r a ro za c r rm iwwwm 2U �r o Iqd r a cns rr r r do n co r, `; � c" 7 �wx iwww r. it r u 4d/i ue l .l to e wcd u 1 « car. ' r 45 r3 r a CD � �A r 1cr : 70 .� C °srr a v' o-e,� r rr ca' r : n � l W �b �. sr,r r e l rw" iww r s Ur yr rr �r y fD tZ f au r rj, a s, s s u c i w - en cn <ol J r. rJ C5 0 CW w 6 41,C� � w f➢ct cl� r Y 4 no Ch CD F' ru F u wr + "r i w ww C e r r e, rn+ ds rs ac ! 0 p rrrs w 'a' s r s 1, i a it r rr y" rr } + r a C' ""� S,