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R13-091v 7 9 10 11 (2 FINAL ASSESSMENT OV ADOPTED SEPTEMBER 12,2013 Page 1 of 14 I RESOLUTION Cq I Commission7), has enacted Ordinance No. 08-017 (the "Ordinance"), which authorizes t i 19 imposition of Fire Rescue Assessments each Fiscal Year for the rescue services, facilities, J 4 21 WHEREAS, the imposition of a Fire Rescue Assessment for fire rescue services, 22- facilities, and programs each fiscal year is an equitable and efficient method of allocating and F3 apportioning the Fire Rescue Assessed Cost among parcels of Assessed Property; and 24. WHEREAS, the City Commission desires to continue a Fire Rescue Assessment 25 program and impose a Fire Rescue Assessment in the City using the procedures provided by thL. 26 Ordinance, including the tax bill collection method, for the Fiscal Year beginning on October 1, 27 2013; and 28 WHEREAS, the City Commission, on July 1, 2008, adopted Resolution No. R08-076 29 (the "Initial Assessment Resolution"); and 30 WHEREAS, the City Commission, on July 23, 2013, adopted Resolution No. R13-067 31 (the "Preliminary Assessment Resolution"), which set forth the preliminary assessment rates for Page 2 of 14 I Fiscal Year 2013 -14, and which contains and references a brief and general description of the 2 fire rescue services, facilities, and programs to be provided to Assessed Property; describes the 3 method of apportioning the Fire Rescue Assessed Cost to compute the Fire Rescue Assessment 4' for fire rescue services, facilities, and programs against Assessed Property; confirmed the rates 5 of assessment; and directs the updating and preparation of the Assessment Roll and provision of 6 the notice required by the Ordinance; and 7 WHEREAS, in order to impose Fire Rescue Assessments for the Fiscal Year beginning 8 October 1, 2013, the Ordinance requires the City Commission to adopt a Final Assessment 9 Resolution, which confirms and establishes the rates of assessment, and approves the 10 Assessment Roll for the upcoming Fiscal Year, with such amendments as the City Commission 11 deems appropriate, after hearing comments and objections of all interested parties; and 12 WHEREAS, the Assessment Roll has heretofore been made available for inspection by 13 the public, as required by the Ordinance; and 14 WHEREAS, notice of a public hearing has been published and mailed, as required by 15 the terms of the Ordinance. An Affidavit of Mailing being attached hereto as Appendix A and 16 the Proof of Publication being attached hereto as Appendix B; and 17 WHEREAS, the City Commission recognizes that the special assessment may work a 18 hardship on certain residential property owners in the City, and desires to continue to provide a 19 means whereby affected property owners may request a total or partial waiver of the special 20 assessment for hardship; and 21 WHEREAS, a public hearing was held on September 12, 2013, and comments and 22 objections of all interested persons have been heard and considered as required by the terms of 23 the Ordinance. Page 3 of 14 8 SECTION 2. DEFINITIONS AND INTERPRETATION. This resolution 9 constitutes the Final Assessment Resolution as defined in the Ordinance. All capitalized words 10 and terms not otherwise defined herein shall have the meanings set forth in the Ordinance, the 11 Initial Assessment Resolution and the Preliminary Assessment Resolution. 12 SECTION 3. IMPOSITION OF FIRE RESCUE ASSESSMENTS. 13 (A) The parcels of Assessed Property described in the Assessment Roll, which is 14 hereby approved, are hereby found to be specially benefited by the provision of the fire rescue 15 services, facilities, and programs described or referenced in the Preliminary Assessment 16 Resolution, in the amount of the Fire Rescue Assessment set forth in the Assessment Roll, a 17 copy of which was present or available for inspection at the above referenced public hearing and 18 is incorporated herein by reference. It is hereby ascertained, determined, and declared that each 19 parcel of Assessed Property within the City will be specially benefited by the City's provision of 20 fire rescue services, facilities, and programs in an amount not less than the Fire Rescue 21 Assessment for such parcel, computed in the manner set forth in the Preliminary Assessment i 22 Resolution. Adoption of this Final Assessment Resolution constitutes a legislative 23 determination that all parcels assessed derive a special benefit in a manner consistent with the 24 legislative declarations, determinations and findings as set forth in the Ordinance, the 25 1 Preliminary Assessment Resolution, and this Final Assessment Resolution from the fire rescue Page 4 of 14 I services, facilities, or programs to be provided and a legislative determination that the Fire 2 Rescue Assessments are fairly and reasonably apportioned among the properties that receive the 3 special benefit as set forth in the Preliminary Assessment Resolution. 4 (B) The method for computing Fire Rescue Assessments described and referenced in 5 the Preliminary Assessment Resolution is hereby approved. The Parcel Apportionment 6 methodology described in Appendix F of the Preliminary Assessment Resolution, and adopted 7 in Section 7 of the Preliminary Assessment Resolution, is hereby approved. 8 (C) For the Fiscal Year beginning October 1, 2013, the estimated net Fire Rescue 9 Assessed Cost to be assessed is $5,809,640.00. The Fire Rescue Assessments to be assessed and 10 apportioned among benefited parcels pursuant to the Cost Apportionment and Parcel 11 Apportionment to generate the estimated Fire Rescue Assessed Cost for the Fiscal Year 12 commencing October 1, 2013, are hereby confirmed and established as follows: Property Use Category Rate Per Dwelling Unit Residential $88.00 Non - Residential Property Use Categories Rate Per Square Foot Commercial $0.20 Industrial/warehouse $0.05 Institutional $0.22 Nursing Home $0.22 13 14 (D) The above rates of assessment are hereby approved. Fire Rescue Assessments 15', for fire rescue services, facilities, and programs in the amounts set forth in the Assessment Roll, 16 as herein approved, are hereby levied and imposed on all parcels of Assessed Property described 17 in such Assessment Roll for the Fiscal Year beginning October 1, 2013. 18 (E) As authorized in Section 2.14 of the Ordinance, no Fire Rescue Assessment 19 shall be imposed upon a parcel of Government Property, except as provided in the Preliminary 20 Assessment Resolution, or upon a parcel of Institutional Property whose use is wholly exempt 21 from taxation under Florida law. Page 5 of 14 (F) Any shortfall in the expected Fire Rescue Assessment proceeds due to any 2 reduction or exemption from payment of the Fire Rescue Assessments required by law or 3 authorized by the City Commission shall be supplemented by any legally available funds, or 4 combination of such funds, and shall not be paid for by proceeds or funds derived from the Fire 5 Rescue Assessments. 6 (G) As authorized in Section 2.13 of the Ordinance, interim Fire Rescue 7 Assessments are also levied and imposed against all property for which a Building Permit is 8', issued after adoption of this Final Assessment Resolution based upon the rates of assessment 9 approved herein. 10, Fire Rescue Assessments shall constitute a lien upon the Assessed Property so 11 assessed equal in rank and dignity with the liens of all state, county, district, or municipal taxes 12 and other non-ad valorem assessments. Except as otherwise provided by law, such lien shall be 13 superior in dignity to all other liens, titles and claims, until paid. 14 (1) The Assessment Roll, as herein approved, shall be delivered to the Tax Collector 15 for collection using the tax bill collection method in the manner prescribed by the Ordinance. 16 The Assessment Roll, as delivered to the Tax Collector, shall be accompanied by a Certificate to 17 Non-Ad Valorem Assessment Roll in substantially the form attached hereto as Appendix C. 18 (J) No Emergency Medical Services shall be funded from the Fire Rescue 19 Assessment revenues. 21 RESOLUTION. The Preliminary Assessment Resolution is hereby confirmed. 1 1 11 11 23 Final Assessment Resolution shall be the final adjudication of the issues presented (including, Page 6 of 14 I but not limited to, the determination of special benefit and fair apportionment to the Assessed 2 Property, the method of apportionment and assessment, the rate of assessment, the Assessment 3 Roll and the levy and lien of the Fire Rescue Assessments), unless proper steps shall be initiated 4 in a court of competent jurisdiction to secure relief within 20 days from the date of this Final 5 Assessment Resolution. 7 (A) The City Commission of the City of Boynton Beach, Florida hereby continues 8 1 its program for qualified individuals who need financial assistance to pay all or part of the Fire 9 Rescue Assessment levied on their property or who seek deferral of payment of all or part of the 10 I Fire Rescue Assessment on their property. 1 (B) The City's program for financial assistance shall be commonly referred to as 12 H.E.L.P., Hardship Extension Loan Program. The following types of financial assistance are 13 available, based upon need: 14 1. 15 2. 16 17 3. 18 4. 19 20 (C) The Relief from all payments of an annual Fire Rescue Assessment. Relief from a portion of payments of an annual Fire Rescue Assessment Deferral of payments of an annual Fire Rescue Assessment. Deferral of a portion of payments of an annual Fire Rescue Assessment. following individuals are eligible For financial assistance. 21 1. Residential Property Owners who meet 2013 HHS Poverty Guidelines. 22 23 2. Residential property owners that are exempt from ad valorem taxation 24 pursuant to the following Florida Statutes are eligible to apply for a 25 Hardship Waiver or Deferral: 26 27 a. Section 196.081, Florida Statutes (totally disabled veterans and 28 surviving spouses of veterans); 29 Page 7of14 1 b. Section 196.091, Florida Statutes (disabled veterans confined to 2 wheelchairs); 3 C. Section 196.101, Florida Statutes (totally and permanently 5 disabled persons). 6 7 3. Residential Property Owners that qualify for the additional homestead 8 exemption for persons 65 and over authorized pursuant to Section 9 196.075, Florida Statutes are also eligible to apply for the Hardship 10 Waiver. 11 12 4. Residential Property Owners that are qualified under the Florida 13 Homestead Property Tax Deferral Act, Section 197.242, et al., Florida 14 Statutes. 15 15 (D) Eligible Residential Property Owners may submit an application for a Hardship 17 Waiver or Deferral, on a form prepared by the City, with the Finance Department. The 18 Application shall include the following: 19 1. Documentation demonstrating eligibility for the Hardship Waiver or 20 Deferral through one of the criteria from exemptions listed in Section C 21'I above; 22 23'' 2. A copy of the Tax Bill for the subject property; 24 3. Description of the facts and circumstances of the hardship. 25 (E) All Applications for the Hardship Waiver or Deferral must be received by the 26 City's Finance Department on or before November 1 of each year in order to be considered for 1 27 the currently billed assessment. For example, all Hardship Waiver or Deferral Applications for 28 the Fire Rescue Special Assessment for the Fiscal Year commencing October 1, 2013, must be 29 received on or before November 1, 2013. 3C (F) Once received, all applications shall be reviewed by the City's Finance Director, 31 or his or her designee ( "Reviewing Official "). The Reviewing Official shall review the facts 32 and circumstances to determine whether a hardship exists to warrant a partial or total waiver of Page 8 of 14 I the special assessment levied upon the applicant's real property or a deferral of payment of such. (I I The decision of the Reviewing Official is final. 3 1 (G) The Reviewing Official shall render a written decision and provide such to the 5 applicant. (H) 6 If a partial or total waiver or deferral is granted by the Reviewing Official, the I 7 Finance Director shall ensure appropriate documentation is provided to the Tax Collector as to 8 the revised amount of the assessment as to the applicant. 9 (1) An applicant may apply for a Hardship Waiver as to one property only. 10 (J) An applicant must apply for the Hardship Waiver on an annual basis. 11 (K) A deferral may be granted for no longer than the end of the then current fiscal 12 I year. 13 (L) When financial assistance is granted pursuant to the H.E.L.P. program, any 11 shortfall in the expected Fire Rescue Assessment proceeds due to any reduction or exemption 15 from payment of the Fire Rescue Assessments authorized by this Section shall be supplemented 1 II by any legally available funds, or combination of such funds, and shall not be paid for by 17 proceeds or funds derived from the Fire Rescue Assessments. U SECTION 7. MOBILE HOME VACANCY ADJUSTMENT. As authorized in 19 Section 4(L) of the Preliminary Rate Resolution, there shall be a Mobile Home Vacancy 20 Adjustment procedure for Mobile Home and Recreational Vehicle Park Property, using the 21 procedures established in Resolution R11 -089. Any shortfall in the expected Fire Rescue 22 Assessment proceeds due to any adjustment for vacancy shall be supplemented by any legally 23 available funds and shall not be paid for by proceeds or funds derived from Fire Rescue Page 9 of 14 I Assessments. Failure of the Owner to timely provide the information to the City will result in 2 no Vacancy Adjustment for the special assessment. 3 SECTION 8. CONFLICTS. All resolutions • parts • resolutions in conflict 10 immediately upon its passage and adoption. 11l PASSED AND ADOPTED this 12' day of September, 2013 12 (Continued on Next Page) 13 MOB=" 'All Z C ispner — a ichael M. Fitzptrick ic, A C c I) issioner — Joe Casello Page 11 of 14 i Page 12 of 14 �c � a Lori LaVerriere, affiant ` Zn�i Melgarejo, affiant ARIPH I VA91 a W Owl W. OW9191 0 1 old The f• • • • • • • rego' • Affidavit f Mailin was swrn t an suscribed before m e this day of Xa6 , 2013 by Lori LaVerriere, 4�e� City Manager, City of Boynton Beach, Florida. She is personally kn to me • has produced as identification and did take an oath. My Commission Expires: Commission No.:'DO ? t�c� City of Boynton Beach P.O. Box 310 Boynton Beach, FL 33425-031 9 SAIKRUPA 1900 LLC 1900 N FEDERAL HWY ZQY1J_T_*kJ BEAGW FIL 33435-2 Type and Number Fiscal Year 13-14 Category of Billing Units Assessment RESIDENTIAL 9 Dwelling Units $79200 RESIDENTIAL 3 Dwelling Units $264.00 Total Assessment: $1,056,00 g 11111 6— IMET T M I __. I I I � — � I "I ; InanGe, fffU Assessment Mesolution, the Preliminary Rate Resolution, and the preliminary .issessment roll are available for inspection at the City Clerk's office in City Hall, located at 100 East Boynton Beach Boulevard, Boynton . each, Florida. 'F FrS1VdTT - it - I - -_ "I 10a, as amenclea by C;napter 2003-346, Laws of Florida, a special act relating to the County, notice of the fire rescue assessment imposed by the City shall also be included by the Property Appraiser as part of the notice of proposed property taxes under Section 200.069, Florida Statutes, the truth-in-millage notification. Both the fire rescue non-ad valorem assessment amount shown on this notice and the ad valorem taxes for the above parcel will be collected on the ad valorem tax bill mailed in November. Failure to pay the assessments will cause a tax certificate to be issued against the property which may result in a loss of title. If there is a mistake on this notice, it will be corrected. It you have any questions regarding your fire rescue service assessment, plea contact the Finance Department at (5611 742-6310, Monday through Thursday between 7:00 a.m. and 6:00 Page 13 of 14 Palm Beach Daily News i t51UNISKUa NOTICE OF HEARING TO WPM AND PROVIDE FOR COUEcnoN OF FIRE RE SPECIALASSEUMNIS NownIw>ev mwn M .C. 140 c.m.i CAy 1.ynbv beech wi aWwf a rbk Fw.y b w,f aW R. uoPOf4r d om,N1 hr. �. •P� eewewmN. W +M d +na rosu Nr:w, wash by Ovnklml buww.e d d. CM d @spar Boaah 7W Wring wk b h.'d a 8.00 a �, r SryMBN 17, 9019. B m a,. Cow 0- F6 wbre d Gy Fhd, 10. b. 1.r^wn ew.n Badw. d, .yNw 1nd P1.Wq k w e. of .wvq p.bit pepofM ofera.wf. A5. al.eled IerownY wN.r. ao.O o .qm fo •• eh. bnnq W v FOr wow, ehpefewx w6 A. C Comv°n+,r wd,n 20 dap d R.0 w+,o M a Pwwn e6oif b eppn wry dweaw a.dO by M Gay Cor»fe.n w4F ro.� b eM ro1s anf:dr.d .! gr F.waq, sus wwWr Mwd h r.b. I,eWyq 8r WYawrywd wdanw y.n wFoi N aPPwi. b W node h rmde.w ..h fW Mrovm aa, d.owlde. 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Aepar 16, 2013 Signed 1 Ii/rWix Sworn to and subscribed before 08/19/201 -NOTICE F HEARING Who is personally known to e. ?R,' d I: 242696 ' A QQlotary PuhliG -. ;::. .. In and for the State of Ohio 30, 201 : • ,. , .. € y C Expires September �tv of ayn kon each Property Use Category Rate Per Dwelling Unit Residential $88.00 Non-Residential Property Use Categories Rate Per Square Foot Commercial $0.20 Industrial/Warehouse $0.05 Institutional $0.22 Nu rsing Home $0.22 rxrL i.5 I� � CITY COAVASSION CITY OF BOYNTON BEACH, FLORMA PUB: Palm Beach Post, August 16, 2013 0 City of Boynton Beach i f I� � CITY COAVASSION CITY OF BOYNTON BEACH, FLORMA PUB: Palm Beach Post, August 16, 2013 0 City of Boynton Beach t 7 [To be delivered to Palm Beach County Tax Collector by September 15 Page 14 of 14 City of Boynton Beach, Florida Fire Assessment Application for Determination of Eligibility for H.E.L.P. :,: ~> H.E.L.P. FISCAL YEAR 2013 -2014 NAME: (LAST) (FIRST) SOCIAL SECURITY NUMBER: - - TELEPHONE # ADDRESS: (STREET) (CITY) (STATE) (ZIP) FOR EACH PERSON WHO RESIDES WITH YOU AT THE ABOVE ADDRESS, LIST THEIR NAME, AGE AND RELATIONSHIP TO YOU BELOW OR ON AN ATTACHED SHEET, IF NEEDED: (NAME) (AGE) (RELATIONSHIP) (NAME) (AGE) (RELATIONSHIP) I CERTIFY THAT I AM A RESIDENTIAL PROPERTY OWNER AND I MEET ONE (1) OF THE CRITERIA CHECKED IN THE BOX BELOW FOR WHICH I AM REQUESTING ELIGIBILITY FOR H.E.L.P. (Provide a copy of your 2013 Notice of Ad Valorem Taxes and Non -Ad Valorem Assessments) (PLEASE CHECK THE APPROPRIATE BOX FOR WHICH YOU ARE REQUESTING ELIGIBILITY FOR H.E.L.P.) I qualify for the additional homestead exemption for persons 65 and over as noted on the attached Notice of Ad Valorem Taxes and Non -Ad Valorem Assessments authorized pursuant to Florida Statutes Section 196.075. I 1 qualify for the Florida Homestead Property Tax Deferral Act as noted on the attached Notice of Ad Valorem Taxes and Non -Ad Valorem Assessments authorized pursuant to Section 197.242, et al., Florida Statutes I am a totally disabled veteran or the surviving spouse of a totally disabled veteran AND I am exempt from ad valorem taxes pursuant to Florida Statutes Section 196.081. (Provide copy of disability letter from the government or a physician) I am a disabled veteran confined to a wheelchair AND I am exempt from ad valorem taxes pursuant to Florida Statutes Section196.091. (Provide copy of disability letter from the government or a physician) El I am permanently and totally disabled AND I am exempt from ad valorem taxes pursuant to Florida Statutes Section 196.101. (Provide copy of disability letter from the government or a physician) I meet the U.S. Department of Health & Human Services (HHS) Poverty Guidelines listed on Page 2 of this Application. (Provide a copy of your last two (2) years (2011 & 2012) Federal Income Tax Returns) OR IF YOU DID NOT FILE INCOME TAXES FOR THE PAST (2) YEARS (Provide a copy of your last three (3) months bank and investment statements for all accounts) NOTE: The City may require additional information to determine eligibility. (Please complete and sign Page 2 of this Application) Fire Assessment Application for Determination of Eligibility for H.E.L.P. Page 2 Please explain the financial hardship that makes it difficult or impossible for you to pay this year's Fire Assessment Amount as levied on the attached Notice from Palm Beach County. Under penalty of perjury, I hereby swear or affirm that the information I am submitting is true, complete and correct in order to determine my eligibility for H.E.L.P. Applicant's signature Date 11494 - - 1 2013 HHS Poverty Guidelines Size of Poverty Family Unit Guideline 1 $ 11,490 2 $ 15,510 3 I $ 19,530 4 I $ 23,550 5 I $ 27,570 6 I $ 31,590 7 I $ 35,610 8 I $ 39,630 For each additional person, add $ 4,020 Source: Federal Register, Vol. 78, No. 16, January 24, 2013, pp. 5182 -5183 PLEASE NOTE WHAT INCOME TO INCLUDE Income used to calculate if you meet poverty level status includes the following sources: Wages, unemployment compensation, Social Security, Supplemental Social Security Income, public assistance, veterans' payments, survivor benefits, pension or retirement income, interest, dividends, rents, royalties, income from estates, trust, educational assistance, alimony, child support, assistance from outside the household, and other miscellaneous sources. CITY REVIEW PROCESS: ➢ Applicant submits application to City of Boynton Beach, Financial Services Department, P.O. Box 310, Boynton Beach FL 33425 -0310 delivered no later than November 1. 2013 ➢ The Hardship Waiver will be reviewed by the City's Finance Director or his or her designee (Reviewing Official). ➢ Once the Reviewing Official makes a determination, the applicant will be notified in writing of the Reviewing Official's decision. The decision of the Reviewing Official is final. PLEASE SIGN AND RETURN THIS COMPLETED APPLICATION, ALONG WITH YOUR 2013 TAX NOTICE FROM PALM BEACH COUNTY AND THE REQUIRED DOCUMENTATION FOR THE BOX CHECKED ON PAGE 1 OF THIS APPLICATION TO: City of Boynton Beach Financial Services Department P.O. Box 310 —100 East Boynton Beach Blvd. Boynton Beach, FL 33425 -0310 (561) 742 -6310 CITY OF 1 1 MOBILE 1 / NO Tax 1D Number Legal Description Name of Park • BEFORE ME, the undersigned authority, personally appeared so, after being duly sworn, deposes and says: 1, The above referenced tax parcel is owned of record by 2. The above tax parcel is used for mobile home park purposes. 3. The undersigned is the owner, or duly authorized agent of the owner, and executes this affidavit in order to apply for and induce City of Boynton Beach to adjust the Fire Rescue Assessment on the above tax parcel based upon the existence of a historical extraordinary vacancy rate. 4. The following is a full and accurate description of the number of spaces in the mobile home park located on the above tax parcel from January 1, 2012 to December 31, 2012: Mobile Home Spaces Vacant Spaces Vacancy Rate % 5. Under penalty of perjury for false or misleading statements and with knowledge that this certification may be subject to verification and audit, an extraordinary vacancy adjustment to the Fire Rescue Assessment imposed on the above tax parcel is hereby requested for the fiscal year commencing October 1, 2013. Affiant Signature Print Name Telephone Number • The foregoing instrument was acknowledged before me this day of , 2013, by , who is personally known to me or who has produced as identification and who did (did not) take an oath. (Notary Seal) Notary Public Signature Print Name My Commission Expires: EXACT NUMBER OF PERMITTED PARK (NOT INCLUDING OVERFLOW AREAS) TIMES (X) DAYS IN THE REPORTING PERIOD (X365) B TOTAL POSSIBLE SPACE ♦. R... ! 100 SITES X 1 D AYS 36,500) ACTUAL S PACE NIGHTS , SUM OF NUMBER OF ACTUAL OCCUPIED SPACES FOR EACH DAY IN CALENDAR YEAR OCCUPANCY PERCENTAGE E /C = E (EXAMPLE: 12,500/36,500 = 34.2 %) VACANCY RATE F SUBTRACT E FROM 100% (EXAMPLE: 100% - 34.2% = 65.8 %)