Fort Walton Beach Resolution — 2022-12 Fire Services Assessment Rates & Method of Collection FY 2022-23 — reading text

RESOLUTION 2022- 12 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF FORT WALTON BEACH, FLORIDA, RELATING TO THE PROVISION OF FIRE PROTECTION SERVICES, FACILITIES AND PROGRAMS IN THE CITY OF FORT WALTON BEACH, FLORIDA; DESCRIBING THE METHOD OF ASSESSING FIRE PROTECTION ASSESSED COSTS; IMPOSING A FIRE SERVICES ASSESSMENT AGAINST ASSESSED PROPERTY LOCATED WITHIN THE CITY OF FORT WALTON BEACH FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2022; APPROVING THE RATE OF ASSESSMENT; APPROVING THE ASSESSMENT ROLL; PROVIDING FOR EXEMPTIONS AND HARDSHIP ASSISTANCE; AND PROVIDING AN EFFECTIVE DATE WHEREAS, the City of Fort Walton Beach, Florida (" City") has enacted Ordinance No. 2017 ( the " Ordinance"), which authorizes the imposition of Fire Services Assessment for fire services, facilities, and programs against Assessed Property located within the city limits; and WHEREAS, the re -imposition of a Fire Services Assessment for fire services, facilities, and programs each fiscal year is an equitable and efficient method of allocating and apportioning Fire Services Costs among parcels of Assessed Property; and WHEREAS, the City Council, pursuant to Section 20 of the Ordinance, has determined to continue the Fire Services Assessment program within the city limits of Fort Walton Beach, Florida, using the Uniform Assessment Collection Act method for Fiscal Year 2022- 2023 beginning on October 1, 2022; and WHEREAS, in order to impose a Fire Services Assessment, the Ordinance requires the City Council to adopt a Fire Services Assessment Rate Resolution, annually, during its budget adoption process for each fiscal year, which establishes the rates of assessment, the collection method of the assessment, and approves the assessment roll for the upcoming fiscal year, with such amendments as the City Council deems appropriate; and WHEREAS, the Fire Services Assessment Roll has heretofore been made available for inspection by the public; and WHEREAS, notice of a public hearing has been published and, if required by the terms of the Ordinance, mailed to each property owner proposed to be assessed notifying such property owner of the Owner's opportunity to be heard, an affidavit regarding the form of notice mailed to each property owner being attached hereto as Appendix A and the proof of publication being attached hereto as Appendix B; and WHEREAS, public hearings were held and comments and objections of all interested persons have been heard and considered; and WHEREAS, the adoption of this Resolution serves the health, safety and general welfare of the residents of the City. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF FORT WALTON BEACH, FLORIDA: Section 1. Recitals. The foregoing recitals are true and correct and incorporated herein by reference. Section 2. Authority. This Resolution is adopted pursuant to the provisions of Ordinance No. 2017 and Sections 166. 021 and 166. 041, Florida Statutes, and other applicable provisions of law.  RESOLUTION 2022- 12 Section 3. Purpose and Definitions. This Resolution constitutes the annual Fire Services Assessment Rate Resolution as defined in Ordinance No. 2017. All capitalized words and terms not otherwise defined herein shall have the meanings set forth in the Ordinance. Unless the context indicates otherwise, words imparting the singular number, include the plural number, and vice versa. As used in this Resolution, the following words and terms shall have the following meanings, unless the context clearly otherwise requires: Assessment Roll" means the special assessment roll relating to a Fire Services Assessment approved by this Fire Services Assessment Rate Resolution and any subsequent annual Fire Services Assessment Rate Resolutions. The Assessment Roll is attached hereto as Appendix C. Building Area" means the actual area of a Building expressed in square feet and reflected on the Tax Roll or, in the event such information is not reflected or determined not to be accurately reflected on the Tax Roll, that area determined by the City. Building Code" means the combination of the Fixed Property Use Codes and Building Use and Improvement Codes used to designate the Property Use Categories as more particularly described in Appendix D. Code Descriptions" mean the code descriptions listed in the Fixed Property Use Codes, Building Use and Improvement Codes. Commercial Property" means those Tax Parcels with a Code Description designated as " Commercial" in the Building Code, or as listed on the Tax Roll as such. Cost Apportionment" means the apportionment of the Fire Services Cost for Assessed Property among all Property Use Categories according to the Demand Percentages established pursuant to the apportionment methodology described in Section 7 of this Fire Services Assessment Rate Resolution. Demand Percentage" means the percentage of demand for fire protection services, facilities, or programs attributable to each Property Use Category determined by analyzing the historical demand for fire protection services as reflected in Incident Reports in the State Database under the methodology described in Section 7 of this Fire Services Assessment Rate Resolution. Dwelling Unit" means ( 1) a Building or a portion thereof, available to be used for residential purposes, consisting of one or more rooms arranged, designed, used, or intended to be used as living quarters for one family only, or ( 2) the use of land in which lots or spaces are offered for rent or lease for the placement of mobile homes, travel trailers, or the like for residential purposes, except in the case of Recreational Vehicle Park Property. Emergency Medical Services" means those services recoded in Incident Reports that assign a Florida Fire Incident Reporting System " type of situation found code" of 300, 311, 320, 321, 322, and 323. The " Type of Situation Found Codes" are attached hereto as Appendix E. Emergency Medical Services Cost" means the amount, above and beyond basic first response medical services, determined by the City Council to be associated with the provision of Advanced Life Support Emergency Medical Services. Fire Services Assessment Rate Schedule" means that rate schedule identified in Section 12 and incorporated herein by reference, specifying the Fire Services Cost for Assessed Property determined in Section 9 of this Fire Services Assessment Rate Resolution and the  RESOLUTION 2022- 12 estimated Fire Services Assessments established in Section 9 of this Fire Services Assessment Rate Resolution. Fixed Property Use Codes" mean the property use codes used by the National Fire Incident Reporting system ( NFIRS). Improvement Codes" means the building use codes assigned by the Property Appraiser to Tax Parcels within the City as specified in Appendix D attached hereto and incorporated herein by reference. Incident Report" means an individual report filed with the Florida State Fire Marshal under NFIRS. Industrial/Warehouse Property" means those Tax Parcels with a Code Description designated as " Industrial/ Warehouse" in the Building Code, or as listed on the Assessment Roll. Institutional Property" means those Tax Parcels with a Code Description designated as " Institutional" in the Building Code, or as listed on the Assessment Roll. Mixed Use Property" means a Tax Parcel that contains Buildings whose use descriptions are capable of assignment under a Code Description in the Building Code in more than one Property Use Category. Mobile Home Park Property" means those Tax Parcels categorized by the Property Appraiser's " Land Use Record List' as " 000200 Mobile Home" or other similar categories, and which in fact, are lawfully used as a rental park setting for residential mobile homes or the like. NFIRS" means the National Fire Incident Reporting System developed by the Federal Emergency Management Agency, United States Fire Administration. Non -Residential Property" means, collectively, Commercial Property, Industrial/Warehouse Property, Institutional Property. Parcel Apportionment" means the further apportionment of the Fire Services Cost for Assessed Property allocated to each Property Use Category by the Cost Apportionment among the Tax Parcels under the methodology established in this Fire Services Assessment Rate Resolution. Property Use Categories" means, collectively, Residential Property and all categories of Non -Residential Property. Residential Property" means those Tax Parcels with a single or multi -family use under the DOR Codes together with those Tax Parcels with a Code Description designated as Residential" in the Building Code, or as listed on the Assessment Roll. State Database" means the incident data specific to the City derived from the NFIRS Incident Reports maintained by the Florida State Fire Marshal. Tax Parcel" means a parcel of property located within the City to which the Property Appraiser has assigned a distinct ad valorem property tax identification number. Section 4. Re -Imposition and Computation of Fire Services Assessments. Fire Services Assessments shall be imposed within the City until discontinued or changed. Fire Services Assessments shall be computed in a manner set forth in this Fire Services Assessment Rate Resolution unless discontinued or changed. Pursuant to the Ordinance, the City Council has determined to impose Fire Services Assessments for the upcoming fiscal year. Section 5. Legislative Determinations of Special Benefit and Fair Apportionment. It is hereby ascertained and declared that the Fire Protection Assessed Costs provide a special benefit to the Assessed Property based upon the following legislative determinations and  RESOLUTION 2022- 12 based upon that certain report entitled " City of Fort Walton Beach, Florida Fire Assessment Memorandum dated August 2021" prepared by Government Services Group, Inc. which is hereby incorporated herein by reference as Appendix F. General 1. Upon the adoption of this Fire Services Assessment Rate Resolution, determining the Fire Service Cost for Assessed Property and identifying the Assessed Property to be included in the Assessment Roll, the legislative determinations of special benefit ascertained and declared in Section 4 of Ordinance 2017 are hereby ratified and confirmed. 2. It is fair and reasonable to use the Improvement Codes and the DOR Codes for the Cost Apportionment and the Parcel Apportionment because: ( 1) the Tax Roll database employing the use of such property use codes is the most 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 Use. 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