Fort Walton Beach Resolution — 2019-14--Fire Service Assessment Method Rates Roll Hardship — reading text

comprehensive, accurate, and reliable information readily available to determine the property use and Building Area for improved property within the City; and ( 2) the Tax Roll database within such property use codes is maintained by the Property Appraiser and is thus consistent with parcel designations on the Tax Roll which compatibility permits the development of an Assessment Roll. 3. The data available in the Improvement Codes is extremely useful and accurate in determining Building Area. The data maintained in the Improvement Codes reveals the existence of a Building with a different use than the use described on a Department of Revenue Code; and ( 2) the Improvement Codes represent records maintained by the Property Appraiser with the most information relative to Building Area regardless of property use. 4. Fire protection services possess a logical relationship to the use and enjoyment of property by ( 1) protecting the value of the improvements, structures, and land through the provision of available fire protection services; ( 2) protecting the life and safety of intended occupants in the use and enjoyment of property; ( 3) lowering the cost of fire insurance by maintaining the presence of a professional and comprehensive fire protection program within the City; and ( 4) containing the spread of fire incidents occurring on land with the potential to spread and endanger property and property features. Cost Apportionment 5. It is fair and reasonable and consistent with the decision from the Florida Supreme Court in the case of City of North Lauderdale v SMM Properties Inc., 825 So.2d 343 Fla. 2002), to exclude from the Fire Services Cost for Assessed Property amounts determined to constitute the Emergency Medical Services Cost. 6. Apportioning the Fire Services Cost for Assessed Property among classifications of improved property based upon historical demand for fire protection services, but not Emergency Medical Services, is fair and reasonable and proportional to the special benefit  RESOLUTION 2019- 14 received. 7. The Incident Reports are the most reliable data available to determine the potential demand for fire protection services from property use and to determine the benefit to property use resulting from the availability of fire protection services to protect and serve Buildings located within the Assessed Property and their intended occupants. There exists sufficient Incident Reports that document the historical demand for fire protection services from Assessed Property within the Property Use Categories. The Demand Percentage that has been determined for each Property Use Category by an examination of such Incident Reports is consistent with the experience of the City. Therefore, the use of Demand Percentages that were determined by an examination of Incident Reports is a fair and reasonable method to apportion the Fire Protection Assessed costs among the Property Use Categories. As a result of the urbanized character of the City, the suppression of fire on vacant property primarily benefits the Buildings within the adjacent improved property by the containment of the spread of fire rather than the preservation of the vacant property. Additionally, pursuant to Section 170. 01( 4), Florida Statutes, the City is prohibited from imposing a Fire Rescue Assessment on lands classified as agricultural lands pursuant to Section 193.461, Florida Statutes. Therefore, it is fair and reasonable not to apportion any of the Fire Rescue Assessed Cost to vacant property and the Fire Rescue Incident Reports documenting historical fire services provided to vacant property were thus omitted from the Demand Percentage calculation. 8. The City' s budget is based upon its ability to provide service to property within its boundaries. Therefore, the level of services required to meet anticipated demand for fire protection services and the corresponding annual fire protection budget required to fund fire protection services provided to non-specific property uses would be required notwithstanding the occurrence of any incidents from such non-specific property uses. Therefore, it is fair and reasonable to omit from the Demand Percentage calculation the Incident Reports documenting fire protection services provided to non- specific property uses. 9. The historical demand for fire protection service availability for multi -family and single- family Residential Property is substantially similar and any difference in the percentage of documented fire protection calls to such specific property uses is statistically insignificant. Residential Parcel Apportionment 10. Neither the size nor the value of Residential Property determines the scope of the required fire protection response. The potential demand for fire protection services is driven by the existence of a Dwelling Unit and the anticipated average occupant population. 11. Apportioning the Fire Protection Assessed Cost for fire protection services attributable to Residential Property on a per Dwelling Unit basis is required to avoid cost inefficiency and unnecessary administration and is a fair and reasonable method of Parcel Apportionment based upon historical call data. Non -Residential Parcel Apportionment 12. The assessment of Non -Residential Property by actual square footage is fair and reasonable for the purpose of Parcel Apportionment because the demand for fire rescue service, fire flow, firefighters, quantity and size of apparatus, and other special firefighting equipment, is determined and measured by the square footage of structures and improvements within benefited parcels.  RESOLUTION 2019- 14 13. The demand for the availability of fire protection services diminishes at the outer limit of Building size because a fire occurring in a structure greater than a certain size is not capable of being suppressed under expected conditions and the fire control activities under such circumstances are directed to avoid the spread of the fire event to adjacent Buildings. Therefore, it is fair and reasonable to place a cap on the Building Area classification of benefited parcels within Non -Residential Property based on available fire flow capabilities of the City of 66, 000 square feet. 14. Institutional Property whose use is wholly exempt from ad valorem taxation under Florida law provides facilities and uses to the 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 proved public benefit. Therefore, it is fair and reasonable not to impose Fire Services Assessments upon such parcels of Institutional Property whose use is exempt from ad valorem taxation under Florida law. Accordingly, no Fire Services Assessment shall be imposed upon a parcel of Institutional Property whose use is wholly exempt from ad valorem taxation under Florida law. 15. 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. 16. Government Properties that are owned by federal government mortgage entities, such as the VA and HUD, due to foreclosures are not serving a governmental purpose nor 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 Assessment and shall not be afforded an exemption from the Fire Services Assessment that is granted to other Government Properties. 17. hi accordance with Section 170. 01( 4), Florida Statutes, the City is required to exempt the following from the Fire Services Assessments: ( i) Buildings of Non -Residential Property with a just value of $10, 000 or less that are located on lands classified as agricultural lands pursuant to Section 193. 461, Florida Statutes; and ( ii) Any Pole Barns that are located on lands classified as agricultural lands pursuant to Section 193. 461, Florida Statutes. Accordingly, it is fair and reasonable not to impose Fire Services Assessments upon such Buildings. Section 7. Cost Apportionment Methodoloay. The Fiscal Year 2019- 20 assessable costs calculation was apportioned among property use categories based upon the historical demand for fire services reflected by the fire incident data for Calendar Year 2016. This apportionment is described and determined in Appendix E, of which the Cost Apportionment methodology is hereby approved, adopted, and incorporated into this Fire Services Assessment Rate Resolution, by reference. Section 8. Parcel Apportionment Methodolosy. The share of assessable costs apportioned to each property use category was further apportioned among individual buildings of property within each property use category in the manner described in Appendix E, of which the Parcel Apportionment methodology is hereby approved, adopted, and incorporated into this Fire Services Assessment Rate Resolution by reference. Section 9. Determination of Fire Services Assessed Costs: Establishment of Fire  RESOLUTION 2019- 14 Services Assessment Rates. 1. The Fire Services Costs for Assessed Property to be assessed and apportioned among benefited parcels pursuant to the Cost Apportionment and Parcel Apportionment for the Fiscal Year commencing on October 1, 2019, is the amount determined in the Fire Services Assessment Rate Schedule, as shown in Section 13. The approval of the Fire Services Assessment Rate Schedule by the adoption of this Fire Services Assessment Rate Resolution determines the amount of the Fire Services Assessed Costs. The remainder of such annual budget for fire protection services, facilities, and programs shall be funded from available City revenue other than Fire Services Assessment proceeds. 2. The estimated Fire Services Assessment Rates specified in the Fire Services Assessment Rate Schedule are hereby established to fund the specified Fire Services Assessed Costs determined to be assessed in the upcoming Fiscal Year commencing October 1, 2019. 3. The Fire Services Assessment Rate Schedule established in this Fire Services Assessment Rate Resolution shall be the assessment rates, together with the correction of any errors or omissions as provided for in the Ordinance, applied by the City Manager commencing on January 1, 2020. Section 10. Assessment Roll. 1. The City Council hereby approves a Fire Services Assessment Roll for the Fiscal Year commencing October 1, 2019. The Fire Services Assessment Roll shall include all Assessed Property. The City Manager shall apportion the estimated Fire Services Cost for Assessed Property to be recovered through the Fire Services Assessment in the manner set forth in this Fire Services Assessment Rate Resolution. 2. A copy of this Fire Services Assessment Rate Resolution, documentation related to the estimated amount of the Fire Services Assessed Costs to be recovered through the imposition of the Fire Services Assessment, and the Assessment Roll shall be maintained on file in the Office of the City Manager and open to public inspection. 3. It is hereby ascertained, determined, and declared that the method for determining the Fire Services Assessment Rates for fire protection