2025-R-16 - Fire Services AssessmentsRESOLUTION NO. 2025-R-16
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, 2025; 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
1,2025;and
WHEREAS, the City Council, on July 21, 2025, adopted Resolution No. 2025-R-14 (the
"Preliminary Assessment Resolution"); and
WHEREAS, the Preliminary Assessment Resolution contains and references a brief and
general description of the fire services to be provided to Assessed Property; describes the method
of apportioning the Fire Services Assessed Costs to coiiipute the Fire Services Assessment for fire
protection services, facilities, and programs against Assessed Property; estimates rates of
Resolution 2025-R-16
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 13; and
WHEREAS, a public hearing was held on September 8, 2025, 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. 2025-R-14; Article V111, Section
2, Florida Constitution; sections 166.021 and 166.041, Florida Statutes; and all other applicable
provisions of law.
Resolution 2025-R-16 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
set -vices, 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, detennined, 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 detennination 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 2025-R-16 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, 2025, the Fire Services Assessed Costs to
be assessed is $721,412. 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, 2025, 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, 2025.
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 other -wise 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 2025_R-16 4
Buildings located upon a parcel of Institutional Property whose Building Use is wholly exempt
from ad valorem taxation under Florida law.
E 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. Govertirnent 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 bam" 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 2025-R-16 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 Set -vices 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 valorern 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 Uniforin Assessment Collection Act, as provided in the
Ordinance, for the Fiscal Year beginning October 1, 2025. 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 2025-26, the Preliminary Assessment Resolution is hereby
ratified, confirmed and restated,
Resolutioi) 2025-R-16 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 8. Effective Date, This Resolution shall become effective immediately upon
passage and adoption.
PASSED AND DULY ADOPTED this &
c)' 3
�AT71,ST:
Moiiique Toupin, Interim 9ity Clerk
REVIEWED AND APPROVED:
Aaron R. I"I y Attorney
Resolution 2025-R-16 7
APPENDIX A
AFFIDAVIT OF MAILING
BEFORE US, the undersigned authorities, personally appeared Joseph Mahoney, who,
after being duly sworn, depose and say:
1. Joseph Mahoney, as Interim 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 21, 2025, (the "Preliminary Assessment Resolution").
2. In accordance with the Preliminary Assessment Resolution, 2025-R-2014 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 troth-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 to be 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 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 2025-R-1 G 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 SAYETH NOT.
Affia
STATE OF FLORIDA
COUNTY OF VOLUSIA
The foregoing Affidavit of Mailing was sworn to and subscribed before me by means of E4hysieal presence or
(71
7 online notarization this A day of 2025 by c,,L Ma\-\
Edgewater, Florida. who is N(Personally Known OR who 01'roduced as
identification.
ff Clylali('ALLL I cuu, ai V"'
Sigiiature of NJ6tart' Public - Stat of Florida)
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(Print, Type, or Stamp Commissioned Name of Notary Public)
Resolution 2025-R-16
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AFFIDAVIT OF PUBLICATRON
Mo^qucTonpo
CityO[Edgewatc,
Po Box 100
Edgewater FL32|3z-O|80
STATE OF WISCONSIN, COUNTY OF BROWN
Before the undersigned authority personally appeared who
oncath says that heorshe isthe Legal Coordinator ofThe
News -Journal, published [nVolusia and F(aQ|erCour¢ies,
Florida; that the attached copy ofadvertisement, being a,
was published onthe publicly accessible website ofVo[usia
and F|oQ|erCounties, Florida, orinanewspaper byprint in
the issues of, on:
08/10/2OZS
Affiant further says that the website ornewspaper complies
with all legal requirWents for b|i tio in chapter 50,
Florida Statu
Subscribed and befoTre legal c|eM�whois personally kn lwwn e, on 0 )2 A
My Commission cxpirc'-'
Publication Cost: $452.43
Tax Amount:
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Payment Cost:
$45243
Order No:
11558567 #o<Copies:
Customer No:
465648 1
PC #:
THIS TSNOT AyJINVOICE !
Notary Pubhc
Sfate of Wisconsin
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Page luf z
CITY OF EDGEWATER
Resolution No, 2025-R-16
NOTICE OF HEARING TO
RE -IMPOSE AND PROVIDE FOR
COLLECTION OF FIRE SERVICES
SPECIAL ASSESSMENTS
Notice is hereby given that the City Council of the City of
Edgewater, will conduct a public hearing to consider imposing
fire setvice5 special assessments for the provision of fire
protection services within the City for the Fiscal Year beginning
October 1. 2025,
The howing will be field at 6�00 pxn., or as soon (hereafter cis
possible, on September 8, 2025. in the Council Chambers at
the City of Edgewater City Hall, 104 N. Riverside Dr., Edgewater,
Florida, for thu purpose of receiving public comment on the
proposed assessments, This public hearing way be continued
to a future date or dates. The firn", places, and dates of any
cominuinces of a public heavoig shell be announced during the
public hearingWithout any fUlthrel Published notice.
All affected property owners have a right to appeor at the hearing
arid to filowritten objections with the City Council within 20 days
of this notice. If a person clecides. to appLal any decision made
by th(,- City Council with respect to any aialwr consideied at the
hearing, such person will need a record of the proceedings and
may need to ensure that a veibatira record Is made, including the
testimony and evidence upon which the appeal is to be made.
In accordance with the Americans with Disabilities Act of 1990.
persons needing a special accommodation to participate in this
proceeding ShOUld contact the City Clerk no later than seven
(7) days prior to the proceedings, Telephone (366) 424-2400
extension 1102 for assistance, If hearing impaired. telephone the
Florida Relay Service numbers, (900) 9SS-8771,
Tire assessments for each parcel of property will be based upon
each parcel's Property Use classification and the tote[ number
of billing units attributed to that parcel. The following table
reflects the proposed fire services assessment schedule being
considered by City Council for the Fiscal Year beginning October
1, 2025:
Fire Services Assessment Rates
Residential Property Rate Per Dwelling Unit
Use Categories
Residential $5000
Non -Residential Rate Per Square Foot
Property Use Categories (capped at 97,000 sq. ft.)
Commercial $0.03
Inclustrial/Waiehouse $0,01
Institutional M05
Copies of the Fire Services Special AssLsswent 01 diriance, the
Initial Assessment Resolution, the Final Assessment Resolution,
the Preliminary Rate Resolution initiating and imposing the fire
services assessment, the preliminary assessment roll, and other
documentation related to the proposed Fite Services Special
Assessment ate available for inspection at the City Clerk's office
located at City Hall. 104 N. Riverside Dr., Edgewater, Florida
between the hours of 8:00 a.m. and 4:30 l Monday through
Friday.
The assessments will be collected on the ad valorem tax bill to
be mailed in November 2025 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 of title.
If you brive any questions, please contac� the City at (386)
424-2400.Lxt. 1301 between I100 a.m. and 4:30 p.m., Monday
thFOUgh Friday.
APPENDIX C
DRAOSA
Print F N. C 2,T 1
FLORIDA
CERTIFICATE TO
NON -AD ALO :E ASSESSMENT ROLL
1, the undersigned., hereby certify that I am the Chairman of the Board. or authorized
agent of '.'he C-u"y of Ld13kvater located in VOlusiZ, County,
Florida; as such, I have, satisfied myself that all property included or ilICILICIable on the
Non-Acl Valorem Assessment Roll for the aforesaid county is properly assessed so tar
as, I have been able to ascertain: and that all required extensions, an the above
described roll to show the non -.ad valorem assessments attributable to the properly
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 wherect, I have subscribed this certificate and caused the same to be
attached to and made a part of the above described Non-,fidV21orem Assessment Roll
this the i5th day of [D!:0 "l cu 2025
year
C1 ' iTfan of the Board or authorized anent
ot 71 Ldg,,,'µ,Fttsr
Naniff of local governmem
County. Florida
Resolution 2025-R-16 11