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

to the owner by first class mail, impose the applicable Assessment for the Fiscal Year in which such error is discovered, in addition to the applicable Assessment due for the prior two Fiscal Years. 3) Such total Assessment shall become delinquent if not fully paid upon the expiration of sixty ( 60) days from the date of the adoption of said resolution. The Assessment so imposed shall constitute a lien against such property equal in rank and dignity with the liens of all state, county, district, or municipal taxes and special assessments, and superior in rank and dignity to all other prior liens, mortgages, titles and claims in and to or against the real property involved and may be collected as provided in Article III hereof. 4) The City Manager shall have the authority at any time, upon his own initiative or in response to a timely filed petition from the owner of any property subject to an Assessment, based upon presentation of competent and substantial evidence, to correct any error in annually applying the Assessment apportionment method to any particular parcel of property not otherwise requiring the provision of mailed notice pursuant to this Ordinance or the Uniform Assessment Collection Act. Additionally, because the size and nature of the Tax Roll may yield anomalies, the City Manager is authorized to apply sound public administration judgment and delete or remove individual Tax Parcels from the Assessment Roll that due to specific circumstances do not receive a special benefit, are not developable ( e. g. subsurface rights, submerged, slivers, right- of-way, common elements) or are reasonably determined to be inappropriate, infeasible or impracticable to assess, and do not merit the expenditure of public funds and resources to impose or collect such Assessments. Any such corrections shall be considered valid ab initio and shall in no way affect the enforcement of the Assessment imposed under the provisions of this Ordinance. All requests from affected property owners for any such changes, modifications or corrections shall be referred to, and processed by, the City Manager and not the Property Appraiser or Tax Collector. 5) After the Assessment Roll has been delivered to the Tax Collector in accordance with the Uniform Assessment Collection Act, any changes, modifications, or corrections thereto shall be made in accordance with the procedures applicable to correcting errars and insolvencies on the Tax Roll upon timely written request and direction of the City Manager. Section 16.— Interim Assessments 1) An interim Fire Services Assessment may be imposed against all property for which a Certificate of Occupancy is issued after adoption and confirmation of the Fire Services Fee Rate Resolution. The amount of the interim Assessment shall be calculated upon a monthly rate, which shall be one-twelfth of the annual rate for such property computed in accordance with the Fire Services Fee Rate Resolution for the Fiscal Year in which the Certificate of Occupancy is issued. Such monthly rate shall be imposed for each full calendar month remaining in the Fiscal Year. In addition to the monthly rate, the interim assessment shall also include an estimate of the subsequent year's Assessment. If the Council determines to impose an interim Assessment, no Certificate of Occupancy shall be issued until full payment of the Interim Assessment is received by the City. Issuance of the Certificate of Occupancy by mistake or inadvertence, and without the payment in full of the interim Assessment, shall not relieve the owner of such property of the obligation of full payment. For the purpose of this provision, such Interim Assessment shall be deemed due and payable on the date the Certificate of Occupancy was issued and shall constitute a lien against such property as of that date. Said lien shall be equal in rank and dignity with the liens of all State, county, district or municipal taxes and special assessments, and superior in rank and dignity to all other liens, encumbrances, titles and claims in and to or against the real property involved. 2) Exclusive of property for which an interim assessment was paid pursuant to subsection ( a) hereof, an interim assessment may also be imposed against any property which for any reason was omitted from the Fire Service Assessment Roll or was not listed on the Tax Roll as an individual Tax Parcel as of the effective date of the Assessment Roll approved by the Annual Assessment Resolution for any upcoming Fiscal Year. For the purpose of this provision, such interim Assessment shall be deemed due and payable and shall constitute a lien against such property for which it is imposed. Said lien shall be equal in rank and dignity with the liens of all State, county, district or municipal taxes and special assessments, and superior in rank and dignity to all other liens, encumbrances, titles and claims in and to or against the real property involved. Section 17. - Administrative Hardship Deferment. 1) Annually upon application of the Owner of a Tax Parcel subject to the Assessments contemplated herein, the City Manager may grant a hardship deferment, in which case the Tax Parcel in question will receive a deferral. The Owner shall be required to execute a binding agreement encumbering the Tax Parcel and otherwise assure the City that payment in full of the Assessment and any recording cost, plus interest at an estimated cost of City funds compounded annually, shall be due over a period of time or upon sale or transfer of the property. Such agreement or a memorandum thereof shall be recorded in the Official Records of Okaloosa County, Florida. Dependent upon the volume or demand for such deferment, the City Council may determine to release such deferments in the future. However, all funding for such hardship deferment, or the consequences of the deferment ar any future release, shall be from legally available funds other than direct proceeds of other Assessments. The Assessment Coordinator is authorized to use sound public administration judgment in applying this authority and considering such applications. 2) This provision serves to promote a public purpose and the general welfare, morals and contentment of the inhabitants and residents of the City. ARTICLE III COLLECTION OF FIRE SERVICE ASSESSMENTS Section 18. - Collection. Unless otherwise directed by the City Council, the Assessment shall be collected pursuant to the Utility Billing Method provided in Section 19 hereof. Any hearing or notice required by this Ordinance may be combined with any other hearing or notice required by this Ordinance or the Uniform Assessment Collection Act.  Section 19.— Collection of Fire Services Charges on the Utility Bill. 1) The Fire Services Charge may be billed to and collected on a monthly basis along with the City's Utility in the regular utility billing cycle, appearing as a separate line item. 2) The utility customer of record and the owner of such property subject to a Fire Services Charge are responsible for payment of the Fire Services Charge as the charge is either a Fire Services Fee on non-profit or government property which is in exchange for services and facilities furnished to such property to manage and control the fire services burden the development of such property, or alternatively, the charge is generated by use and a Fire Services Assessment on nongovernment property for which the property receives a benefit from the provision of fire services, facilities and progams by the City. 3) Bills for the Fire Services Charge shall be payable at the same time, in the same manner, and subject to the same penalties as have been heretofore established for other utility fees charged and administered by the City. The owner and utility customer of record shall be notified of any deficiency in the payment of the Fire Services Charge in the same manner as other delinquent utility bills. The failure to pay such a Fire Services Charge shall subject the property to the discontinuance of other utility services and all other penalties and charges available under law relative to the discontinuance of such utility services. The administrative appeal and hearing procedure applicable to the discontinuance of other utility services in the City shall be applicable to the discontinuance of such services for any delinquencies resulting under this article. 4) Notwithstanding the provisions of this section, the City may make alternative collection arrangements with property owners or tenants or both for the payment of the Fire Services Charge. Section 20. - Alternative Method of Collection of Fire Assessments. In lieu of utilizing the utility bill, the City Council may elect to collect Fire Services Assessments by the Uniform Assessment Collection Act or any other method which is authorized by law or under the alternative collection method provided by this section. 1) The City shall provide fire assessment bills by first class mail to the owner of each affected parcel of property. The bill or accompanying explanatory material shall include: a. A brief explanation of the Fire Services Assessment; b. A description of the unit of ineasurement used to determine the amount of the Fire Services Assessment; c. The number of units contained within the parcel; d. The total amount of the Fire Services Assessment imposed against the parcel for the appropriate period; e. The location at which payment will be accepted; The date on which the Fire Services Assessment is due; and g. A statement that the Fire Services Assessment constitutes a lien against assessed property equal in rank and dignity with the liens of all state, county, district or municipal taxes and other non- ad valorem assessments.  2) A general notice of the lien resulting from imposition of the Fire Services Assessment shall be recorded in the official records of Okaloosa County. Nothing in this article shall be construed to require that individual liens or releases be filed in the official records. 3) The City shall have the right to collect all delinquent Fire Services Assessments in the manner provided for the delinquent utility bills or in any manner provided by law for the foreclosure of mortgages on real property or appoint or retain an agent to institute such foreclosure and collection proceedings. 4) A Fire Services Assessment shall become delinquent if it is not paid within 60 days from the date any installment is due. The City or its agent shall notify any property owner who is delinquent in payment of the Fire Services Assessment within 90 days from the date such assessment was due. Such notice shall state in effect that the City or its agent will either: a. Initiate a foreclosure action or suit in equity and cause the foreclosure of such property subject to a delinquent Fire Services Assessment in a method now or hereafter provided by law for foreclosure of mortgages on real property; or b. Cause an amount equivalent to the delinquent Fire Services Assessment, not previously subject to collection using the