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2024-R-19 - Fire Assessment RESOLUTION NO.2024-R-19 A RESOLUTION OF THE CITY OF EDGEWATER, FLORIDA, RELATING TO THE PROVISION OF FIRE PROTECTION SERVICES, FACILITIES AND PROGRAMS IN THE CITY OF EDGEWATER; ESTABLISHING LEGISLATIVE FINDINGS; REIMPOSING FIRE SERVICES ASSESSMENTS AGAINST ASSESSED PROPERTY LOCATED WITHIN THE CITY FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2024; APPROVING THE RATE OF ASSESSMENT; APPROVING THE ASSESSMENT ROLL; PROVIDING SEVERABILITY; AND PROVIDING AN EFFECTIVE DATE. WHEREAS, the City of Edgewater, Florida has enacted Ordinance No. 2022-0-11, which authorizes annual imposition of Fire Services Assessments for fire protection services, facilities,and programs against Assessed Property within the City; and WHEREAS, the reimposition of a Fire Services Assessment for fire protection services, facilities, and programs each fiscal year is an equitable and efficient method of allocating and apportioning Fire Services Assessed Costs among parcels of Assessed Property;and WHEREAS,the City Council desires to implement a Fire Services Assessment program in the City using the procedures provided by the Ordinance for the Fiscal Year beginning October 1, 2024; and WHEREAS, the City Council, on July 1, 2024, adopted Resolution No. 2024-R-10 (the "Preliminary Assessment Resolution"}; and WHEREAS, the Preliminary Assessment Resolution contains and references a brief and general description of the Fre services to be provided to Assessed Property; describes the method of apportioning the Fire Services Assessed Costs to compute the Fire Services Assessment for fire protection services, facilities, and programs against Assessed Property; estimates rates of Resolution 2024-R-19 1 assessment; and directs the updating and preparation of the Assessment Roll and provision of the notices required by the Ordinance; and WHEREAS, in order to impose Fire Assessments for the Fiscal Year beginning October 1,2024,the Ordinance requires the City Council to adopt an Annual Assessment Resolution which establishes the rates of assessment and approves the Assessment Roll for the upcoming Fiscal Year, with such amendments as the City Council deems appropriate, after hearing comments and objections of all interested parties; and WHEREAS, the Assessment Roll has heretofore been made available for inspection by the public,as required by the Ordinance; and WHEREAS,notice of a public hearing has been published and mailed,as required by the terms of the Ordinance, which provides notice to all interested persons of an opportunity to be heard. An affidavit regarding the notice mailed to each Property Owner is attached hereto as Appendix A and the proof of the publication being attached hereto as Appendix B; and WHEREAS, a public hearing was held on September 9, 2024, and comments and objections of all interested persons have been heard and considered,as required by the Ordinance. NOW THEREFORE,BE IT RESOLVED by the City Council of The City of Edgewater, Florida: Section 1. Recitals. The foregoing recitals are legislative findings of the City Council of Edgewater and are true and correct and incorporated herein by reference. Section 2. Authority. This Resolution is adopted pursuant to the City of Edgewater Code of Ordinances;the Preliminary Assessment Resolution No.2024-R-10;Article VIII, Section 2, Florida Constitution; sections 166.021 and 166.041, Florida Statutes; and all other applicable provisions of law. Resolution 2024-R-19 2 Section 3. Definitions and Interpretation. This Resolution constitutes the Annual Assessment Resolution as defined by Ordinance No. 2022-0-11. All capitalized terms in this Resolution shall have the meanings defined in the Ordinance and the Preliminary Assessment Resolution. Section 4. Re-Imposition of Fire Services Assessments. A. The parcels of Assessed Property described in the Assessment Roll,which is hereby approved, are hereby found to be specially benefited by the provision of the fire protection services, facilities, and programs described or referenced in the Preliminary Assessment Resolution in the amount of the Fire Services Assessment set forth in the Assessment Roll,a copy of which was present or available for inspection at the above referenced public hearing and is incorporated herein by reference. It is hereby ascertained, determined, and declared that each parcel of Assessed Property within the City will be specially benefited by the City's provision of fire protection services, facilities and programs in an amount not less than the Fire Services Assessment for such parcel, computed in the manner set forth in the Preliminary Assessment Resolution. Adoption of this Annual Assessment Resolution constitutes a legislative determination that all parcels assessed derive a special benefit in a manner consistent with the legislative declarations, determinations and findings, as set forth in the Ordinance and the Preliminary Assessment Resolution, from the fire protection services, facilities, and programs to be provided and a legislative determination that the Fire Services Assessments are fairly and reasonably apportioned among the properties that receive the special benefit as set forth in the Preliminary Assessment Resolution. Resolution 2024-R-19 3 B. The method for computing Fire Services Assessments described and referenced in the Preliminary Assessment Resolution is hereby approved. The Parcel Apportionment methodology adopted in Section 8 of the Preliminary Assessment Resolution is hereby approved. C. For the Fiscal Year beginning October 1,2024,the Fire Services Assessed Costs to be assessed is $704,041. The Fire Services Assessments to be assessed and apportioned among benefited parcels pursuant to the Cost Apportionment and Parcel Apportionment to generate the estimate Fire Services Assessed Cost for the Fiscal Year beginning October 1, 2024, are hereby established as follows: Residential Property Use Category Rate Per Dwelling Unit Residential $50.00 Non-Residential Property Use Categories Rate Per Square Foot (capped at 97,000 sq. ft. Commercial $0.03 Industrial/Warehouse $0.01 Institutional $0.05 D. The above rates of assessment are hereby approved. Fire Services Assessments for fire protection services, facilities, and programs in the amounts set forth in the Assessment Roll, as herein approved, are hereby levied and imposed on all parcels of Assessed Property described in such Assessment Roll for the Fiscal Year beginning October 1,2024. E. Institutional Property whose use is wholly exempt from ad valorem taxation under Florida law provides facilities and uses to their ownership,occupants,and membership as well as the public in general that otherwise might be requested or required to be provided by the City,and such property uses serve a legitimate public purpose and provide a public benefit. Therefore, it is fair and reasonable not to impose Fire Services Assessments upon Buildings located upon such parcels of Institutional Property whose Building Use is wholly exempt from ad valorem taxation under Florida law. Accordingly,no Fire Services Assessments shall be imposed upon Institutional Resolution 2024-R-19 4 Buildings located upon a parcel of Institutional Property whose Building Use is wholly exempt from ad valorem taxation under Florida law. F. Government Property provides facilities and uses to the community, local constituents, and the public in general that serve a legitimate public purpose and provide a public benefit. Therefore, it is fair and reasonable not to impose Fire Services Assessments upon such parcels of Government Property. Government Property that is owned by federal government mortgage entities, such as the VA and HUD due to foreclosures, are not serving a governmental purpose or providing a public benefit but are instead being held by these federal government mortgage entities in a proprietary capacity. Accordingly,these properties shall not be considered Government Property for purposes of the Fire Services Assessments and shall not be afforded an exemption from the Fire Services Assessment that is granted to other Government Property. No Fire Services Assessment shall be imposed upon homesteaded Residential Property owned by a qualified disabled veteran who receives a total property tax exemption for their homesteaded Residential Property pursuant to either Section 196.081 or 196.091,Florida Statutes. In accordance with Section 170.01(4), Florida Statutes, no Fire Services Assessment shall be imposed against any Building of Non-Residential Property located on a Tax Parcel that is classified by the Property Appraiser as agricultural lands pursuant to Section 193.461, Florida Statutes, unless that Building exceeds a just value of $10,000 as determined by the Property Appraiser and is not an"agricultural pole barn" as defined in Section 170.01(4),Florida Statutes. G. Any shortfall in expected Fire Services Assessment proceeds due to any reduction or exemption from payment of the Fire Services Assessments required by law or authorized by the City Council shall be supplemented by a legally available fund,or combination of such funds,and shall not be paid for by proceeds or funds derived from the Fire Services Assessments. Resolution 2024-R-19 5 H. As authorized in Section 16.21 of Ordinance No. 2022-0-11,Interim Fire Services Assessments are also levied and imposed against all property for which a Certificate of Occupancy is issued after the adoption of this Annual Assessment Resolution based upon the rates of assessment approved herein. I. Fire Protection Assessments shall constitute a lien upon the Assessed Property so assessed and shall be equal in rank and dignity with the liens of all state, county, district or municipal taxes and other non-ad valorem assessments. Except as otherwise provided by law, such lien shall be superior in dignity to all other liens,titles, and claims, until paid. The lien for a Fire Services Assessment shall be deemed perfected upon the City Council's adoption of this Annual Assessment Resolution.Upon perfection,the lien for a Fire Services Assessment collected under the Uniform Assessment Collection Act shall attach to the property included on the Assessment Roll as of the prior January 1, the lien date for ad valorem taxes imposed under the tax roll. J. The Assessment Roll,as herein approved,together with the correction of any errors or omissions as provided for in Section 16.22 of Ordinance No. 2022-0-11, shall be delivered to the Tax Collector for collection using the Uniform Assessment Collection Act, as provided in the Ordinance, for the Fiscal Year beginning October 1, 2024. The Assessment Roll, as delivered to the Tax Collector, shall be accompanied by a Certificate of Non-Ad Valorem Assessment Roll in substantially the form attached hereto as Appendix C. Section 5. Confirmation of Preliminary Assessment Resolution. A. For the Fiscal Year 2024-25, the Preliminary Assessment Resolution is hereby ratified,confirmed and restated, Resolution 2024-R-19 6 Section 6. Effect of Adoption of This Resolution. The adoption of this Annual Assessment Resolution shall be the final adjudication of the issues presented (including, but not limited to, the determination of special benefit and fair apportionment to the Assessed Property; the method of apportionment and assessment;the rate of assessment;the Assessment Roll; and the levy and lien of the Fire Services assessments), unless proper steps shall be initiated in a court of competent jurisdiction to secure relief within 20 days from the date of this Annual Assessment Resolution. Section 7. Severability. It is the intent of the City Council of the City of Edgewater that, if any section, sentence, clause, phrase or provision of this Resolution is held to be invalid or unconstitutional by a court of competent jurisdiction, such invalidity or unconstitutionality shall not be construed as to render invalid or unconstitutional the remaining provisions of this Resolution. Section S. Effective Date. This Resolution shall become effective immediately upon passage and adoption. PASSED AND DULY ADOPTED this(q-oA day of f ,2024 J , ; 1 Diezel Depew; Mayor A'T'TEST: Bonnie Zlotnik, C, City Clerk REVIEWED AND APPROVED: Aaron R. Wolfe,C' Attorney Resolution 2024-R-19 7 APPENDIX A AFFIDAVIT OF MAILING BEFORE US, the undersigned authorities, personally appeared Glenn Irby, who, after being duly sworn,depose and say: 1. Glenn Irby,as City Manager of Edgewater, Florida(the "City"),pursuant to City Ordinance No. 2022-0-11 (the "Ordinance"), timely directed the preparation of the Assessment Roll and the preparation,mailing,and publication of notices in accordance with the Ordinance and in conformance with the Preliminary Assessment Resolution adopted by the City Council on July 1, 2024, (the "Preliminary Assessment Resolution"). 2. In accordance with the Preliminary Assessment Resolution, 2024-R-2010 timely provided all necessary information for notification of the Fire Protection Services Assessment to the Property Appraiser of Volusia County to be included as part of the notice of proposed property taxes under section 200.069, Florida Statutes, the truth-in-millage notification. On August 19, 2024, the Volusia County Property Appraiser caused to be mailed, by first class mail, the fire protection assessment notices as part of the TRIM notices to each affected property owner at the addresses then shown on the real property assessment tax roll database maintained by the Volusia County Property Appraiser.The information provided to the Property Appraiser tole included on' the truth-in-millage notification included the following: the purpose of the assessment; the total _= amount proposed to be levied against each parcel; the unit of measurement to be applied against-- each gainst;each parcel to determine the assessment; the number of such units contained within each parcel; the total revenue the City expects to collect by the assessment; a statement that failure to pay the assessment will cause a tax certificate to be issued against the property which may result in a loss of title; a statement that all affected property owners have a right to appear at the hearing and to Resolution 2024-R-19 8 file written objections with the local governing board within 20 days of the notice; and the date, time; and place of the hearing. FURTHER AFFIANTS SAYETI-I NOT. Affian ` y STATE OF FLORIDA COUNTY OF VOLUSIA The foregoing Affidavit of Mailing was sworn to and subscribed before me by means of O physical presence or ❑ online notarization this// day of c 5 i' 2024 by QZlu� Edgewater,Florida.who is 12-15ersonally Known OR who OProduced as identification. ;;P-•• "�4:•• CHRISTINE WOFFORD (Si ture of Notary Public-State of Florida) f ;�` Expires Julyst"4,2 028532059 iuZ l jo /L y (Print,Type,or Stamp Commissioned Name of Notary Public) Resolution 202=1-R-19 9 APPENDIX B Proof of the publication TNt OATIO"" rr ALN NEWSJOURNAL PO Box fi31244 Cincinnati,OH 45263-1244 AFFIDAVIT OF PUBLICATION Bonnie Zloutik City Of Edgewater Po Bax 100 Edgewater fit.32132-0100 STATE OF WISCONSIN,COUNTY OF BROWN Before the undersigned authority personally appeared,who on oath says that he or she is the Legal Coordinator of The News-Journal,published in Volusia and Flagler Counties, Florida;that the attached copy of advertisement,being a Classified Legal CLEGL,was published on the publicly accessible website of Volusia and Flagler Counties,Florida, or in a newspaper by print in the issues of,on: 08/20/2024 Affiant further says that the website or newspaper complies with all legal requirements for publication In chapter 50, Florida Statutes. Subscribed and sworn to before me,by the legal clerk,who is personally known to nje,on 081201 024 Legal Clef Nutarv,St:uc of WF,County of Brown 3 - --� 2 My commission expires Publication Cost: S328AO Tax Amount $0.00 Payment Cosi: $328.40 Order No: 10486137 M of Copies: Customer No: 465649 0 PO q: THIS IS NOT AN INVOICE! P/rafe do nor vse rhii form jarpap+ne+u remrrtanre. ~�KAITLYN FEI-Ty Notary Public State of Wisconslr Page 1 of 2 Resolution 2024-R-19 10 CITY OF EDGEWATER NOTICE OF PUBLIC HEARING RESOLUTION NO.2024-R-19 Notice rs hereby given dial rho City COUMIJ of the City of Edgewater.Fterida,will hold a public hearing on Monday,September 9.2024,at 6:0D pm.or as soon thereafter as the matter may be heard. in Caatal Chambers, 104 N.Rhrerslde Drive,Edgewater,to consider Resolution No-202--R-19. All ml erestod pomf-s are invited to attend. TY.is hearing may be comInuee to one or more dales.The dales,limes and poxes of any continuation o',the above-scheduled public hearorgs will be announced at said public hearing and no ludher noli5callon ragarding said continuation is re4Lired to be published. Copies of the Fire Services Special Assessmanl Ordinance,the Initial Assessmant Resolution, Ina Final Assessmeml Resolubon, the Preliminary Rate Resolution initiating and imposing the fire services assessment, the prcNrninary assessment roll.and other documentation related to the proposed Fire Services Special Assessment may be obtained from the City Clerk,1D4 N.Hiven510c hive,Edgewater. If any person decides to appeal any decision made by the City Council with rasped to any matter considered at such hearing,a word of the proceedings may be needed,and in that event,such person may need to ensure that a varballm record of the proceedings Is made.which retard Includes the testimony and evidence upon which the appeal is based. In accordance with the American with Olssbililie5 ACt,persons needing assistance to participate In this hearing should contact the City Clark at(3061424_ 2400 uxtension 1102. RESOLUTION NO.2024-R-79 A RESOLUTION OF THE CITY OF EDGEWATER,FLORIDA, RELATING TO THE PROVISION OF FIRE PROTECTION SERVICES,FACILITIES AND PROGRAMS IN THE CITY OF EDGMATER; ESTABLISHING LEGISLATIVE FINDINGS: REIMPOSING FIRE SERVICES ASSESSMENTS AGAINST ASSESSED PROPERTY LOCATED WITHIN THE CITY FOR THE FISCAL YEAR BEGINNING OCTOBER t, 2024; APPROVING THE RATE OF ASSESSMENT; APPROVING THE ASSESSMENT ROLL;PROVIDING SEVERABILITY;AND PROVIDING AN Erl-ECTIVE DATE Ali affected property owners have a right io appear at itry heuring and to file W Melo oblcclions with tha City Council within 20 days of this notice. The assessments for each parcel of proporty wig be based upon each Parcel's Property Use eiassilicalion and the total mmLber of lolling units ailrib,Aed to that parcel.The follovnng table reflects the Proposed foe services assessment schudrrle being connssticred by City Courc l for the F*cal Year beglnn,ng October,1.2024: Fire Services Asaessmerrt Rates Resideritial Prop"Use Cale ear_ Rate Par Dwelling Unit Residential $50.00 Non-Residential Property Use Rate Poc Square Foot Cato orlon julaped at 97,000 sq.ft Commercial $0.03 lndusidal7Warenouse twusirlal E0.05 Theassessments will be colloeled on the ad valorem tax b;II to be mailed in November 2024,as authorized by section 107.3632,Florida Statutes.Failure to pay the assessmanis will cause a lax certificate to be +ssued against the property which may result in a loss of tilro. If you have any quostrons,please contact the Oty m(385)424- 2400 x 4000 betv+ven 8:00 a.m.and 4:30 p.m.,Monday through Friday. i Submitted by. Ronnie[Wlrok.CMC City Clerk. Resolution 2024-R-19 11 APPENDIX C DR-V-Y"1"l �V d N.Q2*1 O FLORIII,A CERTIFICATE TO NON-AD VALOREM ASSESSMENT ROLL I,the undersigned,hereby certify that I am the Chairman of the Board,or authorized agent of City of Edgewater , located in Volusia County, Florida; as such, I have satisfied myself that all property included or includable on the Ston-Ad Valorem Assessment Roll for the aforesaid county is properly assessed so far as I have been able to ascertain;and that all required extensions on the above described roll to show the non-ad valorem assessments attributable to the property listed therein have been made pursuant to law. I further certify that, upon completion of this certificate and the attachment of same to the herein described Non-Ad Valorem Assessment Roll as part thereof, said Non-Ad Valorem Assessment Roll will be delivered to the Tax Collector of this county_ In witness whereof, I have subscribed this certificate and caused the same to be attached to and made a part of the above described Non-Ad Valorem Assessment Roll this the 9th day of September 2024 Year A Z Chairman of the Board orauthmized ag t of City of Edgewater Name of{Deal government Volusia County, Florida Resolution 2024-R-19 12