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

( 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 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  RESOLUTION 2022- 12 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. 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 115, 800 square feet. 14. Institutional Property provide 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  RESOLUTION 2022- 12 provided by the City and such property uses serve a legitimate public purpose and provide public benefit. Therefore, it is fair and reasonable not to impose Fire Services Assessments upon such parcels of all Institutional Property. 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 forpurposes 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. In 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 6. Cost Apportionment Methodology. The Fiscal Year 2022- 2023 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 2019. 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 7. Parcel Apportionment Methodology. 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 F, of which the Parcel Apportionment methodology is hereby approved, adopted, and incorporated into this Fire Services Assessment Rate Resolution by reference. Section 8. Determination of Fire Services Assessed Costs; Establishment of Fire 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, 2022, is the amount determined in the Fire Services Assessment Rate Schedule, as shown in Section 12. 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, 2022.  RESOLUTION 2022- 12 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, collected using the Tax Bill Collection Method for the Fiscal Year beginning October 1, 2022. 4. Fire Services Assessments shall constitute a lien upon the Assessed Property so assessed equal in rank and dignity with the liens of all state, county, district or municipal taxes and other non -ad valorem assessments. Except as otherwise provided by law, such lien shall be superior in dignity to all other liens, titles and claims, until paid. Section 9. Assessment Roll. 1. The City Council hereby approves a Fire Services Assessment Roll for the Fiscal Year commencing October 1, 2022. The Fire Services Assessment Roll shall include all Assessed Property. The City Manager or designee 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 services as set forth in this Fire Services Assessment Rate Resolution is a fair and reasonable method of apportioning the Fire Services Costs for Assessed Property among parcels of Assessed Property. 4. The Fire Services Assessment Roll, as delivered to the Tax Collector, shall be accompanied by a Certificate to Non -Ad Valorem Assessment Roll in substantially the form attached hereto as Appendix C by the Mayor or City Manager on or before September 15, 2022. Section 10. Exemptions and Hardship Assistance. As authorized by Section 5 of the Ordinance, no Fire Services Assessment shall be imposed upon a parcel of Government property or upon Institutional Buildings; however, Government Property that is owned by federal government mortgage entities such as the VA and HUD shall not be exempted from the