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Fort Walton Beach Council agenda — 06-22-2010 Regular — reading text
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the methodology used to calculate the fees charged
for the use or estimated use of such services.
Section 235. 2 6 ( 1) ,, F. S. ( 1990 Supp .) , in part, provides:
All public educational and plants board
ancillary constructed by a
are exempt from all other state,
county, district, municipal,
or local build=
ing interpretations, building
codes,
permits, and
assessments of fees for building permits, ordinances, and impact
fees or service availability fees."
This office has stated previously that s. 235. 26( 1), F. S., exempts
all educational facilities constructed by a district school board
from state and loc=
al government impact fees or service availability
fees.[ 5] " Impac=t or service
availability fees" is defined as
a] fee, tax, user charge or assessment imposed by a
municipality
or other governmental agency for:
a) The privilege of connecting to a system for which there is no
immediate specific: requirement for a capital improvement, expansion
or installation at. the utility source necessitated by the
connection; or
b) An assessment imposed on board -owned property for the
installation of: a contiguous utility line except for that length
and size of line actually needed to service the educational or
ancillary plant: on. that site; or
c) For an intangible service which is not established
clearly at a
cost. " [ 6]
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In Loxahatchee River Environmental Control District v. School Board
of Palm Beach County,[ 7] the district court considered whether a
service availability charge could be imposed the
standby upon
school district. Looking to the definition of " impact or service
availability fees" contained in Rule 6A- 2. 01( 45). F .A .C . , [ 8] the
court concluded that the charge, which once paid entitled the board
to tie into the system and which was not for present services or
present use of facilities, was in the nature of an impact or
service availability fee from which the board would be exempt.[ 9]
Based upon the analysis in the
foregoing case, it does not appear
that the fee
recurring calculated by the estimated use of the
stormwater system has the characteristics of an impact or service
availability fee.
Accordingly, the City St. is
of
Petersburg authorized to charge
stormwater utility user fees pursuant to s. 403. 0893( 1), F. S.,
which, if not imposed as an impact or service availability fee
contemplated by s. 235. 2 6 ( 1) , F. S. ( 1990 Supp .) , may be imposed
upon a school district.
Sincerely,
Robert A. Butterworth
Attorney General
RAB / tls
1] Section 197. 363, F. S., provides that special assessments
authorized by general or special law or the State Constitution may
be collected in the manner as provided for ad valorem taxes under
Ch. 197, F. S.
2] See, AGO 77 - 94 ( community college is not exempt from payment of
contractual franchise charge imposed by a municipality upon a
public utility, separately stated on a bill to utility customers,
as such fee represents its proportionate share of such fee or
operating cost as a part of the total charges for utility services
provided to and received by the community college); AGO 70 - 56
state agencies required to pay franchise fee imposed by a
municipality on telephone company which, pursuant to Public Service
Commission regulations, passed such fee onto its customers as an
increase in telephone service charges).
3] See, s. 3, Art. VII, State Const., that "[
providing s] uch
portions of property as are used for
predominantly educational,
literary, scientific, religious or charitable purposes may be
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exempted by general law from taxation. And see, s. 196. 198, F. S.,
educational institutions within this state and their property used
exclusively for educational purposes exempted from taxation) and s.
196. 199 ( 1) ( c) , F. S. ( all property of political subdivisions and
municipalities of this state or of entities created by general or
special law and composed entirely of governmental agencies which is
used for governmental, municipal, or public purposes exempted from
ad valorem taxation, except as law).
otherwise provided by
4] See, AGO' s 77 - 94, 76 - 137 and 74 - 390.
5] See, AGO 84 - 1.1 ( s. 235. 26[ 1], F. S., Ch. 81 - 223,
as amended by
Laws of Florida, exempts all educational facilities constructed by
district school boards from all state, county, district or
municipal impact fees or service availability fees).
6] Rule 6A- 2. 001( 48), F. A. C.
7] 496 So. 2d 930 ( 4 D. C. A. Fla., 1986), approved, 515 So. 2d 217
Fla. 1987) .
8] Renumbered as Rule 6A- 2. 001( 48), F. A. C.
9] 496 So. 2d at 935.
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William M. Cobb
