Fort Walton Beach Ordinance — 2017--Fire Assessment — reading text

Ordinance and the Uniform Assessment Collection Act are ministerial. ARTICLE II ANNUAL FIRE SERVICES ASSESSMENTS Section 5. - General authority. The City Council is hereby authorized to impose a Fire Services Assessment to fund 1) all or any portion of the fire services cost for assessed property upon benefited nongovernment property at a rate of assessment based on the benefit accruing to such property from the City's provision of fire services, facilities, or programs.  2) All Fire Services Assessments shall be imposed each Fiscal Year in a subsequently adopted Fire Services Fee Rate Resolution. Such Fire Services Fee Rate Resolution shall determine the amount of the Fire Services Assessment against Assessed Property pursuant to an apportionment methodology based upon a classification of property designed to provide a fair and reasonable apportionment of fire services cost for Assessed Property among properties on a basis reasonably related to the benefit provided by fire services, facilities, or programs funded with assessment proceeds. 3) The Fire Services Fee Rate Resolution shall also establish the method by which the Fire Services Fee will be calculated for non-profit and government properties. Nothing contained in this Ordinance shall be construed to require the imposition of Assessments against Government Property. Section 6. - Proceedings. 1) The proceedings for the imposition of an Assessment shall include a public hearing noticed in the manner set forth herein, and the adoption at or anytime thereafter of an Fire Services Fee Rate Resolution which shall ( A) contain a brief and general description of the facilities to be provided ar made available, ( B) describe the fire services costs, or programs method or methods of apportioning the Fire Services Cost among affected Tax Parcels, ( C) describe the Assessed Properties, if any, to be exempted from the Fire Services Fee Rate Resolution for legalor public policy purposes, ( D) identify the rate or rates of assessment and approve and adopt the annual Fire Services Assessment Roll, consistent with the requirements of Section 7 hereof, and ( E) determine the method of collecting the Fire Services Fee Rate Resolution. 2)So long as the development and articulation of any method of apportionment, rates of assessment, the Assessment Roll or methods of notice have been reasonably undertaken and otherwise promulgated to the public in accordance with the time periods and provisions hereof, the Fire Services Fee Rate Resolution may be adopted at the same meeting of the City Council, or at any subsequent meeting of the City Council, immediately after adoption of this Ordinance, or any amendment hereto. Section 7. - Assessment Roll. 1) The City Manager shall prepare, or direct the preparation of, the Fire Services Assessment Roll, which shall contain the following: a. A summary description of all Assessed Property by Tax Parcel conforming to the description contained on the Tax Roll. b. The name of the owner of the Assessed Property. 2) The extension or application of the rates of the proposed Assessment to be imposed against each such Tax Parcel of Assessed Property. 3) The Assessment Roll shall be retained by the City Manager and shall be open to public inspection. The foregoing shall not be construed to require that the Assessment Roll be in printed form if the amount of the Assessment for each Tax Parcel of property can be determined by use of the internet, a computer terminal available to the public or similar technology available to the public.  Section 8.— Notice by Publication. At least twenty ( 20) days prior to the public hearing for the Fire Services Fee Rate Resolution, the City shall notice the public hearing by publication in a newspaper generally circulated within the boundaries of the City. The notice shall provide: 1) The date, time and place of the hearing; 2) A general statement that the City Council will consider imposing a special assessment throughout the City and a general description of the fire protection services, facilities and programs to be provided; 3) The proposed rate of assessment; 4) Procedure for objecting provided for in Section 9 hereof; 5) The method by which the Fire Services Assessment will be collected; and 6) A statement that the initial assessment roll is available for inspection at the office of the City Manager and all interested person may ascertain the amount to be assessed against a parcel of assessed property at City Hall. Section 9. - Annual Assessment Resolution. At the time named in such notice, or to which an adjournment or continuance may be taken by the City Council, the City Council shall receive any written comments or objections of interested persons and may then, or at any subsequent meeting of the City Council, adopt the Fire Services Assessment Rate Resolution which shall ( A) establish the rate or rates of assessment to be imposed in the designated Fiscal Year; ( B) approve and adopt the Assessment Roll, with such amendments and directions as it deems just and right; and ( C) provide direction as to the method of collection. All parcels assessed shall derive a special benefit from the fire protection services, facilities, or programs to be provided or constructed and the Assessment shall be fairly and reasonably apportioned between the properties that receive the special benefit. All objections to the Annual Assessment Resolution shall be made in writing and filed with the City Manager at or before the time or adjourned time of such hearing. The annual Fire Services Assessment Resolution as confirmed shall constitute the final action necessary annually to impose or re- impose Assessments hereunder. Section 10. - Effect of Annual Assessment Resolution. The Fire Services Assessinents for the initial Fiscal Year and each subsequent Fiscal Year shall be established upon adoption and confirmation of the Annual Fire Services Assessment Rate Resolution. The adoption and confirmation of the Annual Assessment Resolution shall be the final adjudication of the issues presented ( including, but not limited to, the method of apportionment and assessment, the rate or rates of assessment, the Assessment Roll, and the levy and lien of the Assessments), unless proper steps shall be initiated in a court of competent jurisdiction to secure relief within twenty (20) days from the date of the City Council action adopting and confirming on the Annual Assessment Resolution. The initial Assessment Roll, as approved by the Annual Assessment Resolution, shall be delivered for collection using the traditional direct billing method of collection described in Section 18 hereof to collect the Assessments, or such other method as the City Council by resolution shall designate.  Section 11. - Adoption of Subsequent Annual Assessment Resolutions. The City Council may adopt subsequent Annual Assessment Resolutions as a part of and during its budget adoption process for each Fiscal Year following the initial Fiscal Year for which an Assessment is imposed hereunder. The Annual Fire Services Assessment Resolution shall approve the Assessment Roll for the upcoming Fiscal Year. The Assessment Roll may be prepared in accordance with the methods of apportionment set forth in the prior Assessment Resolution but may include modifications as a matter of policy as to what, if any, portion or portions of the City's budget is paid for from legally available funds other than Assessment revenues. Failure to adopt an Annual Assessment Resolution during the budget adoption process may be cured at any time. Section 12. - Lien of Fire Service Assessments. Upon the adoption of the Assessment Roll, all Assessments shall constitute a lien against such property equal in rank anddignity with the liens of all state, county, district, or municipal taxes and special assessments. Except as otherwise provided by law, until paid such lien shall be superior in dignity to all other prior liens, mortgages, titles, and claims. The lien for an Assessment shall be deemed perfected upon adoption by the City Council of the Annual Assessment Resolution. The lien for an Assessment collected under the Uniform Assessment Collection Method shall attach to the property included on the Assessment Roll as of the prior January 1, the lien date for ad valorem taxes imposed under the Tax Roll. The lien for an Assessment collected under the traditional method of collection provided in Section 18 hereof shall be deemed perfected upon adoption and confirmation by the City Council of the Annual Assessment Resolution, after a public hearing, and shall attach to the property on such date of each such Annual Assessment Resolution. Section 13. - Revisions to Fire Services Cost Assessments. If any Fire Services Assessment made under the provisions of this Ordinance is either in whole or in part annulled, vacated, or set aside by the judgment of any court, or if the City Council is satisfied that any such Assessment is so irregular or defective that the same cannot be enforced or collected, or if the City Council has omitted any property on the Assessment Roll which property should have been so included, the City Council may take all necessary steps to impose a new Assessment against any property benefited by the Fire Service Assessed Costs, following as nearly as may be practicable, the provisions of this Ordinance and in case such second Assessment is annulled, vacated, or set aside, the City Council may obtain and impose other Assessments until a valid Assessment is imposed. Section 14. - Procedural Irregularities. Any informality or irregularity in the proceedings in connection with the levy of any Assessment under the provisions of this Ordinance shall not affect the validity of the same after the approval thereof, and any Assessment as finally approved shall be competent and sufficient evidence that such Assessment was duly levied, that the Assessment was duly made and adopted, and that all other proceedings adequate to such Assessment were duly had, taken, and performed as required by this Ordinance; and no variance from the directions hereunder shall be held material unless it be clearly shown that the party objecting was materially injured thereby. Notwithstanding the provisions of this Section, any party objecting to an Assessment imposed pursuant to this Ordinance must file an objection with a court of competent jurisdiction within the time periods prescribed herein.  Section 15. Correction of Errors and Omissions. 1) No act of error or omission on the part of the Property Appraiser, Tax Collector, City Manager, City Council, or their agents, employees, or deputies shall operate to release or discharge any obligation for payment of an Assessment imposed by the City Council under the provision of this Ordinance. 2) When it shall appear that any Assessment should have been imposed under this Ordinance against a parcel of property specially benefited by the provision of fire protection services, facilities, or programs, but that such property was omitted from the Assessment Roll, the City Council may, upon provision of notice