Fort Walton Beach Resolution — 96-13-Dual Taxation — reading text

Resolution 96-13 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF FORT WALTON BEACH, FLORIDA, SUPPORTING THE OKALOOSA COUNTY LEAGUE OF CITIES' POSITION THAT THE CURRENT METHOD OF AD VALOREM TAXATION AND BUDGET APPROPRIATIONS MAKES NO DISTINCTION IN THE TAX BURDEN BETWEEN THE INCORPORATED AND UNINCORPORATED PROPERTY OWNERS FOR LAW ENFORCEMENT SERVICES PROVIDED BY THE SHERIFF'S OFFICE AND THEREBY CONSTITUTES DUAL TAXATION; ENCOURAGING THE COUNTY COMMISSION TO RESOLVE THIS ISSUE WITH THE LEAGUE OF CITIES BY CREATING A MUNICIPAL SERVICES TAXATION UNIT IN THE UNINCORPORATED AREA TO PROVIDE FOR SUCH SERVICES; AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, property owners in both incorporated and unincorporated areas in Okaloosa County pay ad valorem taxes to the County; and WHEREAS, a portion of those taxes is appropriated by the County Commission to provide for Sheriff's Office Services throughout the entire county; and WHEREAS, there is no distinction between the incorporated and unincorporated areas regarding the amount of taxes paid to the County to support the Sheriff's Office operation; and WHEREAS, incorporated areas pay ad valorem taxes to their municipalities, a portion of which is appropriated to provide for in-house or contracted law enforcement services; and WHEREAS, unincorporated area property owners are protected by the Sheriff's Office but do not pay any more than incorporated area property owners for this service. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL FOR THE CITY OF FORT WALTON BEACH, FLORIDA: SECTION I. The City of Fort Walton Beach finds that the current method of ad valorem taxation and budget appropriations for Sheriff's Office Services makes no distinction in tax burden between. the. incorporated and unincorporated area and thereby constitutes dual taxation. SECTION II. The City of Fort Walton Beach supports the Okaloosa County League of Cities' proposal that the County Commission create a Municipal Services Taxation Unit (MSTU) within the unincorporated area to pay their fair share of taxes for Sheriff's Office Services. SECTION III. The City of Fort Walton Beach authorizes certified copies of this resolution to be forwarded to the Chairman fof the Okaloosa County Commission and the Okaloosa County League of Cities. SECTION IV. This resolution shall take effect immediately upon approval of the Council and signature of the Mayor. The form and legal sufficiency of the foregoing has been reviewed and ad by the City Attorney. LITHO BY VITRO PRESS