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HomeMy WebLinkAboutO-11584J-97-922/2 12/30/97 ORDINANCE NO. 11584 AN ORDINANCE CREATING NEW CHAPTER 19.5 OF THE CODE OF THE CITY OF MIAMI, FLORIDA, AS AMENDED, ENTITLED "FIRE RESCUE ASSESSMENT", RELATING TO THE PROVISION OF FIRE RESCUE SERVICES, FACILITIES, AND PROGRAMS IN .THE CITY OF MIAMI, FLORIDA; AUTHORIZING THE IMPOSITION AND COLLECTION OF FIRE RESCUE ASSESSMENTS AGAINST PROPERTY THROUGHOUT THE CITY OF MIAMI; PROVIDING CERTAIN DEFINITIONS AND DEFINING THE TERM "FIRE RESCUE ASSESSMENT"; ESTABLISHING THE PROCEDURES FOR IMPOSING FIRE RESCUE ASSESSMENTS; PROVIDING THAT FIRE RESCUE ASSESSMENTS CONSTITUTE A LIEN ON ASSESSED PROPERTY UPON. ADOPTION OF ASSESSMENT ROLL; PROVIDING THAT THE LIEN FOR A FIRE RESCUE ASSESSMENT COLLECTED PURSUANT TO SECTIONS 197.3632 AND 197.3635, FLORIDA STATUTES, UPON PERFECTION SHALL ATTACH TO THE PROPERTY ON THE PRIOR JANUARY 1, THE LIEN DATE FOR AD VALOREM TAXES; PROVIDING THAT A PERFECTED LIEN SHALL BE EQUAL IN RANK AND DIGNITY WITH THE LIENS OF ALL STATE, COUNTY, DISTRICT, OR MUNICIPAL TAXES AND ASSESSMENTS AND SUPERIOR IN DIGNITY TO ALL OTHER .PRIOR LIENS, MORTGAGES; TITLES, AND CLAIMS; AUTHORIZING THE IMPOSITION OF INTERIM ASSESSMENTS; PROVIDING PROCEDURES FOR COLLECTION OF FIRE RESCUE ASSESSMENTS; PROVIDING A MECHANISM FOR THE IMPOSITION OF ASSESSMENTS ON GOVERNMENT PROPERTY; MORE PARTICULARLY BY ADDING NEW SECTIONS 19.5-1 THROUGH 19.5-23 TO SAID CODE; CONTAINING A REPEALER PROVISION AND A SEVERABILITY CLAUSE; PROVIDING AN EFFECTIVE DATE; AND PROVIDING FOR INCLUSION IN THE CITY CODE. BE IT ORDAINED BY THE COMMISSION OF THE CITY OF MIAMI, FLORIDA: i158 Section 1. New Chapter 19.5, entitled "Fire Rescue Assessment", is hereby added to the ,Code of the City of Miami, Florida, as amended, as follows: "CHAPTER 19.5 Fire Rescue Assessment ARTICLE 1. IN GENERAL Sec. 19.5-1. Definitions. As used in this Chapter, the following words and terms shall have the following meanings, unless the context clearly otherwise requires: "Annual Rate Resolution" means the resolution described in section 19.5-14 hereof, establishing the rate at which a Fire Rescue Assessment for a specific Fiscal Year will be computed. The Final Assessment Resolution shall constitute the Annual Rate Resolution for the initial Fiscal Year in which a Fire Rescue Assessment is imposed or reimposed. "Assessed Property" means all parcels of land. included on the Assessment Roll that receive a special benefit from the delivery of the fire rescue services, programs or facilities identified in the Initial Assessment Resolution or the Preliminary Rate Resolution. "Assessment Roll" means the special assessment roll relating to a Fire Rescue Assessment approved by a. Final Assessment Resolution pursuant to section 19.5-12 hereof or an Annual Rate Resolution pursuant to section 19 . 5 -14 hereof. "Building" means any structure, whether temporary or permanent, built for support, shelter or enclosure of persons, chattel,- or property of any kind. This term shall include mobile homes.or any vehicles serving in any the function of a building.. "Certificate of Occupancy" means the written certification issued by the City that a Building is ready for occupancy for its intended use. For the purposes of this Ordinance, a set up permit or its equivalent issued for a mobile home shall be considered a Certificate of Occupancy. "City" means the City of Miami, Florida. - 2 - .11584 "City Commission" means the governing body of the City of Miami, Florida. "City Manager" means the head of the administrative branch of the City as defined in the City Charter, or his designee. "Final Assessment Resolution" means the resolution described in section 19.5-12 hereof which shall confirm, modify, or repeal the Initial Assessment Resolution and which shall be the final proceeding for the initial imposition of Fire Rescue Assessments. "Fire Rescue Assessment" means a special assessment lawfully imposed by the City against Assessed Property to fund the Fire Rescue Assessed Cost imposed to fund all or any portion of the cost of the provision of fire rescue services, facilities, or programs providing a special benefit to property as a consequence of possessing a logical relationship to the value, use, or characteristics of property identified in the Initial Assessment Resolution or the Preliminary Rate Resolution. "Fire rescue Assessed Cost" means the amount determined by the City Commission to be assessed in any Fiscal Year to fund all or any portion of the cost of the provision of fire rescue services, facilities, or programs which provide a special-, benefit to Assessed Property, and shall include, but not be limited to, the following components: (A) the cost of physical construction, reconstruction or completion of any required facility or improvement; (B) the costs incurred in any required acquisition or purchase; (C) the cost of all labor, materials, machinery, and equipment; (D) the cost of fuel, parts, supplies, maintenance, repairs, and utilities; (E) the cost of computer services, data processing, and communications; (F) the cost of all lands and interest therein, leases, property rights, easements, and franchises of any nature whatsoever; (G) the cost of any indemnity or surety bonds and premiums for insurance;, (H) the cost of salaries, workers' compensation insurance, or other employment benefits; (I) the cost of uniforms, training, travel, and per diem; (J) the cost of construction plans and specifications, surveys and estimates of costs; (K) the cost of engineering, financial, legal, and other professional services; (L) the costs of compliance with any contracts or agreements entered into by the City to provide fire rescue services; (M) all costs associated with the structure, implementation, collection, and enforcement of the Fire Rescue Assessments, including any service charges of the Tax Collector, or Property Appraiser and - 3 - 11584 amounts necessary to off -set discounts received for early payment of Fire Rescue Assessments pursuant to the Uniform Assessment Collection Act or for early payment of Fire Rescue Assessments collectedpursuant to section 19.5-21 herein; (N) all other costs and expenses necessary or incidental to the acquisition, provision, or construction of fire rescue services, facilities, or programs, and such other expenses as may be necessary or incidental to any related financing authorized by the City Commission by subsequent resolution; (0) a reasonable amount for contingency and anticipated delinquencies and uncollectible Fire Rescue Assessments; and (P) reimbursement to the City or any other Person for any moneys advanced for any costs incurred by the City or such Person in connection with any of the foregoing components of Fire Rescue Assessed Cost. "Fiscal Year" means that period commencing October 1st of each year and continuing through the next succeeding September 30th, or such other period as may be prescribed by law as the fiscal year for the City. "Government Property" United States of America sovereign state or nation, agency thereof, a county, municipal corporation. means property owned by the or any agency thereof, a the State of Florida or any a special district or a "Initial Assessment Resolution" means the resolution described in section 19.5-8 hereof which shall be the initial proceeding for the identification of the Fire Rescue Assessed Cost for which an assessment is to be made and for the imposition of a Fire Rescue Assessment. "Ordinance" means this Fire Rescue Assessment Ordinance. "Owner" shall mean the Person reflected as the owner of Assessed Property on the Tax Rolla "Person" means any individual, partnership, firm, organization, corporation, association, or any other legal entity, whether singular or plural, masculine or feminine, as the context may require. "Preliminary Rate Resolution" means the resolution described in section 19.5-14 hereof initiating the annual process for updating the Assessment Roll and directing the reimposition of Fire Rescue Assessments pursuant to an Annual Rate Resolution. - 4 - I1584 "Property Appraiser" means the Property Appraiser of the County. "Tax Collector" means the Department of Finance and Administrative Services as described in Article IV of the Dade County Charter. "Tax Roll" means the real property ad valorem tax assessment roll maintained by the Property Appraiser for the purpose of the levy and collection of ad valorem taxes. "Uniform Assessment Collection Act" means sections 197.3632 and 197.3635, Florida Statutes, or any successor statutes authorizing the collection of non -ad valorem assessments on the same bill as ad valorem taxes, and any applicable regulations promulgated thereunder. Sec. 19.5-2. Interpretation. Unless the context indicates otherwise, words importing the singular number include the plural number, and vice versa; the terms "hereof," "hereby," "herein," "hereto," "hereunder" and similar terms refer to this Ordinance; and the term "hereafter" means after, and the term "heretofore" means before, the effective date of this Ordinance. Words of any gender include the correlative words of the other genders, unless the sense indicates otherwise. Sec. 19.5-3. General Findings. It is hereby ascertained, determined, and declared that: (A) Pursuant to Article VIII, section 2(b), Florida Constitution, and sections 166.021 and 166.041, Florida Statutes, the City Commission has all powers of local self-government to perform municipal functions, render municipal services except when prohibited by law, and such power may be exercised by the enactment of legislation in the form of City ordinances. (B) The City Commission may exercise any governmental, corporate, or proprietary power for a municipal purpose except when expressly prohibited by law, and the City Commission may legislate on any subject matter on which the Florida Legislature may act, except those subjects described in (a), (b), (c), and (d) of section 166.021(3), Florida Statutes. The subject matter of paragraphs (a), (b), (c), and (d) of - 5 - 11584 section 166.021(3), Florida Statutes, are not relevant to the imposition of assessments related to fire rescue services, facilities or programs of the City. (C) The purpose of this Ordinance is to (1) provide procedures and standards for the imposition of city-wide Fire Rescue Assessments under the general home rule powers of a municipality to impose special assessments; (2) authorize a procedure for the funding of fire rescue services, facilities, or programs providing special benefits to property within the City; and (3) legislatively determine the special benefit provided to Assessed Property from the provision of combined fire control and emergency medical services by the City under its consolidated fire rescue program. (D) The annual Fire Rescue Assessments to be imposed pursuant to this Ordinance shall constitute non -ad valorem assessments within the meaning and intent of the Uniform Assessment Collection Act. (E) The Fire Rescue Assessment imposed pursuant to this Ordinance is imposed by the City Commission, not the Dade County Board.of County Commissioners, Property Appraiser or Tax Collector. Any activity of the Property Appraiser or Tax Collector under the provisions of this Ordinance shall be construed as ministerial. Sec. 19.5-4. Legislative determinations of special benefit. It is hereby ascertained and declared that the fire rescue services, facilities, and programs of the City provide a special benefit to property within the City that is improved by the existence or construction of a dwelling unit or Building based upon the following legislative determinations: (A) Fire rescue services, which include the combined fire control and emergency medical services of the City under its existing consolidated fire rescue program, possess a logical relationship to the use and enjoyment of improved property by: (1) protecting the value of the improvements and structures through the provision of available fire rescue services; (2) protecting the life and safety of intended occupants in the use and enjoyment of improvements and structures within improved parcels; (3) lowering the cost of fire or other insurance by the presence of a professional and comprehensive fire rescue program within the City; and (4) containing the spread of fire incidents occurring on vacant property with the potential to - 6 _ 11584 spread and endanger the structures and occupants of improved property. (B) The combined fire control and emergency medical services of the City under its existing consolidated fire rescue program enhance and strengthens the relationship of such services to the use and enjoyment of Buildings within improved parcels of property within the City. (C) The combined fire control and emergency medical services of the City under its existing consolidated fire rescue program enhance the value of business and commercial property that is improved by the existence or .construction of a Building which enhanced value can be anticipated to be reflected in the rental charge or value of such business or commercial property. Sec. 19.5-5. Applicability. This Ordinance and the City's authority to impose assessments pursuant hereto shall be applicable throughout the City. Sec. 19.5-6. Alternative method. (A) This Ordinance shall be deemed to provide an additional and alternative method for the doing of the things authorized hereby and shall be regarded as supplemental and additional to powers conferred by other laws, and shall not be regarded as in derogation of any powers now existing or which may hereafter come into existence. This Ordinance, being necessary for the welfare of the inhabitants of the City, shall be liberally construed to effect the purposes hereof. (B) Nothing herein shall preclude the City Commission from directing and authorizing, by resolution, the combination with each other of (1) any supplemental or additional notice deemed proper, necessary, or convenient by the City, (2) any notice required by this Ordinance, or (3) any notice required by law, including the Uniform Assessment Collection Act." - 7 - 11584 ARTICLE II. ANNUAL FIRE RESCUE ASSESSMENTS Sec. 19.5-7. General authority. (A) The City Commission is hereby authorized to impose an annual Fire Rescue Assessment to fund all or any portion of the Fire rescue Assessed Cost upon benefited property at a rate of assessment based on the special benefit accruing to such property from the City's provision of fire rescue services, facilities, or programs. All Fire Rescue Assessments shall be imposed in conformity with the procedures set forth in this Article II. (B) The amount of the Fire Rescue Assessment imposed in a Fiscal Year against a parcel of Assessed Property shall be determined pursuant to an apportionment methodology based. upon a classification of property designed to provide a fair and reasonable apportionment of the Fire rescue Assessed Cost among properties on a basis reasonably related to the special benefit provided by fire rescue services, facilities, or programs funded with assessment proceeds. Nothing contained in this Ordinance shall be construed to require the imposition of Fire Rescue Assessments against Government Property. Sec. 19.5-8. Initial proceedings. The initial proceeding for the imposition of a Fire Rescue Assessment shall be the adoption of an Initial Assessment Resolution by the City Commission (A) containing a brief and general" descript ion of the fire rescue services, facilities, or programs to be provided; (B) estimating the Fire rescue Assessed Cost to be assessed; (C) describing the method of apportioning the Fire rescue Assessed Cost and the computation of the Fire Rescue Assessment for specific properties; (D) providing a summary description of the parcels of property (conforming to the description contained on the Tax Roll) located within the City that receive a special benefit from the provision of fire rescue services, facilities, or programs or describing a specific geographic area in which such service, facility, or program will be provided; (E) establishing an assessment rate for the upcoming Fiscal Year; and (F) directing the City Manager to (1) prepare the initial Assessment Roll, as required by section 19.5-9 hereof, (2) -publish the notice requited by section 19.5-10.hereof, and (3) mail the notice required by - 8 - 11584 section 19.5-11 hereof using information then available from the Tax Roll. Sec. 19.5-9. Initial assessment roll. (A) The City Manager shall prepare, or direct the preparation of, the initial Assessment Roll, which shall contain the following: (1) A summary description of all Assessed Property conforming to the description contained on the Tax Roll. (2) The name of the Owner of the Assessed Property. (3) The amount of the Fire Rescue Assessment to be imposed against each such parcel of Assessed Property. (B) The initial Assessment Roll shall be retained by the City Manager and shall be open to public inspection. The foregoing shall not be construed to require that the Assessment Roll be in printed form if the amount of the Fire Rescue Assessment for each parcel of property can be determined by use of a computer terminal available to the public. Sec. 19.5-10. Notice by publication. Upon completion of the initial Assessment Roll, the City Manager shall publish, or direct the publication of, once in a newspaper of general circulation within the City.a notice stating that at a meeting of the City. Commission on a certain day and hour, not earlier than 20 calendar days from such publication, which meeting shall be a regular, adjourned, or special meeting, the City Commission will hear objections of all interested persons to the Final Assessment Resolution which shall establish the rate of assessment and approve the aforementioned initial Assessment Roll. The published notice shall conform to the requirements set forth in the Uniform Assessment Collection Act. Such notice shall include (A) a geographic depiction of the property subject to the Fire Rescue Assessment; (B) a brief and general description of the fire rescue services, facilities, or programs to be provided; (C) the rate of assessment; (D) the procedure for objecting provided in section 19.5-12 hereof; (E) the method by which the Fire Rescue Assessment will be collected; and (F) a statement that the initial Assessment Roll is available for inspection -9- 11584 at the office of the City Manager and all interested persons may ascertain the amount to be assessed against a parcel of Assessed Property at the office of the City Manager. Sec. 19.5-11. Notice by mail. (A) If the City decides to collect the Fire Rescue Assessments on the same bill as ad valorem taxes in the manner provided in the Uniform Assessment Collection Act, the City Manager shall additionally provide notice, or direct the provision of notice, of the proposed Fire Rescue Assessment by first class mail to the Owner of each parcel of property (except Government Property) subject to the Fire Rescue Assessment. Such notice shall include (A) the purpose of the Fire Rescue Assessment; (B) the rate of assessment to be levied against each parcel of property; (C) the unit of measurement applied to determine the Fire Rescue Assessment; (D) the number of such units contained in each parcel of property; (E) the total revenue to be collected by the City from the Fire Rescue Assessment; (F) a statement that failure to pay the Fire Rescue Assessment will cause a tax certificate to be issued against the property or foreclosure proceedings to be instituted, either of which may result in a loss of title to the property; (G) a statement that all affected Owners have a right to appear at the hearing and to file written objections with the City Commission within 20 days of the notice; and (H) the date, time, and place of the hearing. Such mailed notice shall conform to the requirements set forth in the Uniform Assessment Collection Act. Notice shall be mailed at least 20 calendar days prior to the hearing to each Owner at such address as is shown on the Tax Roll. Notice shall be deemed mailed upon delivery thereof .to the possession of the United States Postal Service. The City Manager may provide proof of such notice by affidavit. Failure of the Owner to receive such notice due to mistake or inadvertence, shall not affect the validity of the Assessment Roll nor release or discharge any obligation for payment of a Fire Rescue Assessment imposed by the City Commission pursuant to this Ordinance. (B) No individually mailed notice to affected Owners, insaddition to the published notice in section 19.5-10 hereof, shall be required in the event the City employs an alternative method of collection and chooses not to collect the Fire Rescue Assessments on the same bill as ad valorem taxes. - 10 - 11584 Sec. 19.5-12. Adoption of Final Assessment Resolution. At the time named in such notice, or to which an adjournment or continuance may be taken by the City Commission, the City Commission shall receive any written objections of interested persons and may then, or at any subsequent meeting of the City Commission adopt the Final Assessment Resolution which shall (A) confirm, modify, or repeal the Initial Assessment Resolution with such amendments, if any, as may be deemed appropriate by the City Commission; (B) establish the rate of assessment to be imposed in the upcoming Fiscal Year; (C) approve the initial Assessment Roll, with such amendments as it deems just and right; and (D) determine the method of collection. The Final Assessment Resolution, or any subsequent Annual Rate Resolution, may modify, ratify or confirm the Initial Assessment Resolution, or any subsequent Preliminary Rate Resolution. The adoption of the Final Assessment Resolution by the City Commission shall constitute a legislative determination that all parcels assessed.derive a special benefit from the fire rescue services, facilities, or programs to be provided or constructed, and a legislative determination that the Fire Rescue Assessments are fairly and reasonably apportioned among the properties that receive the special benefit. All objections to the Final Assessment Resolution shall be made in writing, and filed with the City Manager at or before the time or adjourned time of such hearing. The Final Assessment Resolution shall constitute the Annual Rate Resolution for the initial Fiscal Year in which Fire Rescue Assessments are imposed or reimposed hereunder. Sec. 19.5-13. Effect of Final Assessment Resolution. The Fire Rescue Assessments for the initial Fiscal Year shall be established upon adoption of the Final Assessment Resolution. The adoption of the Final Assessment Resolution shall be the final adjudication of the issues presented (including, but not limited to, the determination of special benefit and fair apportionment to the Assessed Property, the method of apportionment and assessment, the initial rate of assessment, the initial Assessment Roll, and the levy and lien of the Fire Rescue Assessments), unless proper steps shall be initiated in a court of competent jurisdiction to secure relief within 20 days from the date of the City Commission action on the "Final Assessment Resolution. The initial Assessment Roll, as approved by the Final Assessment Resolution, shall be delivered to the Tax Collector, as required by the Uniform Assessment Collection Act, or if the - 11 - . 11584 alternative method described in section 19.5-21 hereof is used to collect the Fire Rescue Assessments, such other official as the City Commission by resolution shall designate. Sec. 19.5-14. Adoption of Annual Rate Resolution. (A) The City Commission shall adopt an Annual Rate Resolution during its budget adoption process for each Fiscal Year following the initial Fiscal Year for which a Fire Rescue Assessment is imposed hereunder. (B) The initial proceedings for the adoption of an Annual Rate Resolution shall be the adoption of a Preliminary Rate Resolution by the City Commission (1) containing a brief and general description of the fire rescue services, facilities, or programs to be provided; (2) estimating the Fire rescue Assessed Cost to be assessed for the upcoming Fiscal Year; (3) establishing the assessment rate for the upcoming Fiscal Year; (4) authorizing the date, time, and place of a public hearing to receive and consider comments from the public and consider the adoption of the Annual Rate Resolution for the upcoming Fiscal Year; and (5) directing the City Manager to (a) update the Assessment Roll, (b) provide notice by publication and first class mail to. affected Owners in the event circumstances described in subsection (F) of this section so require, and (c) directing and authorizing any supplemental or additional notice deemed proper, necessary or convenient by the City. (C) The Annual Rate Resolution shall (1) establish the rate of assessment to be imposed in the upcoming Fiscal Year and (2) approve the Assessment Roll for the upcoming Fiscal Year with such adjustments as the City Commission deems just and right. The Assessment Roll shall be prepared in accordance with the method of apportionment set forth in the Initial Assessment Resolution together with modifications, if any, and as confirmed in the Final Assessment Resolution or as provided in the Preliminary Rate Resolution. (D) Nothing herein shall preclude the City Commission from providing annual notification to all Owners of Assessed Property in the manner provided in either or both sections 19.5-10 or 19.5-11 hereof. (E) Nothing herein shall preclude the City Commission from establishing by resolution a maximum rate of assessment provided that notice of such maximum - 12 - 1158 assessment rate is provided pursuant to sections 19.5-10 and 19.5-11 hereof. (F) In the event (1) the proposed Fire Rescue Assessment for any Fiscal Year exceeds the maximum rate of assessment adopted by the City Commission and included in notice previously provided to the Owners of Assessed Property pursuant to sections 19.5-10 and 19.5-11 hereof, (2) the method of apportionment is changed or the purpose for which the Fire Rescue Assessment is imposed is substantially changed from that represented by notice previously provided to the Owners of Assessed Property pursuant to sections 19.5- 10 and 19.5-11 hereof, (3) Assessed Property is reclassified in a manner which results in an increased Fire Rescue Assessment from that represented by notice previously provided to the Owners of Assessed Property pursuant to sections 19.5-10 and 19.5-11 hereof, or (4) an Assessment Roll contains Assessed Property that was not included on the Assessment Roll approved for the prior Fiscal Year, notice shall be provided to affected Owners in substantial conformance with the notice requirements set forth in sections 19.5-10 and 19.5-11 hereof and inform the Owner of the date, time, and place for the adoption of the Annual Rate Resolution. The failure of the Owner to receive such notice due to mistake or inadvertence, shall not affect the validity of the Assessment Roll nor release or discharge any obligation for payment of a Fire Rescue Assessment imposed by the City Commission pursuant to this Ordinance. (G) As to any Assessed Property not included on an Assessment Roll approved by the adoption of the Final Assessment Resolution or a prior year's Annual Rate Resolution, the adoption of the succeeding Annual Rate Resolution shall be the final adjudication of the issues presented as to such Assessed Property (including, but not limited to, the determination of special benefit and fair apportionment to the Assessed Property, the method of apportionment and assessment, the rate of assessment, the Assessment Roll, and the levy and lien of the Fire Rescue Assessments), unless proper steps shall be initiated in a court of competent jurisdiction to secure relief within 20 days from the date of the City Commission action on the Annual Rate Resolution. Nothing contained herein shall be construed or interpreted to affect the finality of any Fire Rescue Assessment not challenged within the required 20 day period for those Fire Rescue Assessments imposed against Assessed Property by the inclusion of the Assessed Property on an Assessment Roll approved in the Final Assessment Resolution or any subsequent Annual Rate Resolution. - 13 - i1584 (H) The Assessment Roll, as approved by the Annual Rate Resolution, shall be delivered to the Tax Collector as .required by the Uniform Assessment Collection Act, or if the alternative method described in section 19.5-21 hereof is used to collect the Fire Rescue Assessments, such other official as the City Commission by resolution shall designate. If the Fire Rescue Assessment against any property shall be sustained, reduced, or abated by the court, an adjustment shall be made on the Assessment Roll. Sec. 19.5-15. Lien of Fire Rescue Assessments. Upon the adoption of the Assessment Roll, all Fire Rescue Assessments shall constitute a lien against Assessed Property equal in rank and dignity with the liens of all state, county, district, or municipal taxes and special assessments. Except as otherwise provided by law, such lien shall be superior in dignity to all other prior liens, mortgages, titles, and claims, until paid. The lien for a Fire Rescue Assessment shall be deemed perfected upon adoption by the City.Commission of the Final Assessment Resolution or the Annual Rate Resolution, whichever is applicable. The lien for a Fire Rescue Assessment collected under the Uniform Assessment Collection Act shall attach to the property included on the Assessment Roll as of the prior January 1, the lien date for ad valorem taxes imposed under the Tax Roll. The lien for a Fire Rescue Assessment collected under the alternative method of collection provided in section 19.5-21 shall be deemed perfected upon adoption by the City Commission of the Final Assessment Resolution or the Annual Rate Resolution, whichever is applicable, and shall attach to the property on such date of adoption. Sec. 19.5-16. Revisions to Fire Rescue Assessments. If any Fire Rescue Assessment made under the provisions of this Ordinance is either in whole or in part annulled, vacated, or set aside by the judgment of any court, or if the City Commission is satisfied that any such Fire Rescue Assessment is so irregular or defective that the same cannot be enforced or collected, 'or if the City Commission has omitted any property on the Assessment Roll which property should have been so included, the City Commission may take all necessary steps to impose a new Fire Rescue Assessment against any property benefited by the Fire rescue Assessed Costs, following as nearly as may be practicable, the provisions of this Ordinance and in - 14 - 11584 case such second Fire Rescue Assessment is annulled, vacated, or set aside, the City Commission may obtain and impose other Fire Rescue Assessments until a valid Fire Rescue Assessment is imposed. Sec. 19.5-17. Procedural irregularities. Any informality or irregularity in the proceedings in connection with the levy of any Fire Rescue Assessment under the provisions of this Ordinance shall not affect the validity of the same after the approval thereof, and any Fire Rescue Assessment as finally approved shall be competent and sufficient evidence that such Fire Rescue Assessment was duly levied, that the Fire Rescue Assessment was duly made and adopted, and that all other proceedings adequate to such Fire Rescue Assessment were duly had, taken, and performed as required by this Ordinance; and no variance from the directions hereunder shall be held material unless it be clearly shown that the party objecting was materially injured thereby. Notwithstanding the provisions of this section, any party objecting to a Fire Rescue Assessment. imposed pursuant to this Ordinance must file an objection with a court of competent jurisdiction within the time periods prescribed herein. Sec. 19.5-18. Correction'of errors and omissions. (A) No act of error or omission on the part of the Property Appraiser, Tax Collector, City Manager, City Commission, or their deputies, employees, agents or designees shall operate to release or discharge any obligation for payment of a Fire Rescue Assessment imposed by the City Commission under the provision of this Ordinance. (B) When it shall appear that any Fire Rescue Assessment should have been imposed under this Ordinance against a parcel of property specially benefited by the provision of fire rescue services, facilities, or programs, but that such property was omitted from the Assessment Roll or was not listed on the Tax Roll as an individual parcel of property as of the effective date of the Assessment Roll approved by the Annual Rate Resolution for any upcoming Fiscal Year, the City Commission may, upon provision of a notice by mail provided to the Owner of the omitted parcel in substantially the manner and form provided in section 19.5-11, impose the applicable Fire Rescue Assessment for the Fiscal Year in which such error is discovered, in addition to the applicable Fire Rescue - 15 - 11584 Assessment due for the prior two Fiscal Years. Such Fire Rescue Assessment shall constitute a lien against Assessed Property equal in rank and dignity with the liens of all state, county, district, or municipal taxes and special assessments, and superior in rank and dignity to all other prior liens, mortgages, titles, and claims in and to or against the real property involved, shall be collected as provided in Article III hereof, and shall be deemed perfected on the date of adoption of the resolution imposing the omitted or delinquent assessments. (C) Prior to the delivery of the Assessment Roll to the Tax Collector in accordance with the Uniform Assessment Collection Act, the City Manager shall have the authority at any time, upon his or her own initiative or in response to a timely filed petition from the Owner of any property subject to a Fire Rescue Assessment, to reclassify property based upon presentation of competent and substantial evidence, and correct any error in applying the Fire Rescue Assessment apportionment method to any particular parcel of property not otherwise requiring the provision of notice.pursuant to the Uniform Assessment Collection Act. Any such correction shall be considered valid ab initio and shall in no way affect the enforcement of the Fire Rescue Assessment imposed under the provisions of this Ordinance. All requests from affected property owners for any such changes, modifications or corrections shall be referred to, and processed by, the City Manager and not the Property Appraiser or Tax Collector. Any property owner unsatisfied with the decision of the City Manager may seek review by a hearing officer in the manner provided in Section 19.5-23 hereof. (D) After the Assessment Roll has been delivered to the Tax Collector in accordance with the Uniform Assessment Collection Act, any changes, modifications, or corrections thereto shall be made in accordance with the procedures applicable to correcting errors and insolvencies on the Tax Roll upon timely written request and direction of the City Manager. Sec. 19.5-19. Interim assessments. (A) An interim Fire Rescue Assessment shall be imposed against all property for which a Certificate of Occupancy is issued after adoption of the Annual Rate Resolution. The amount of the interim Fire Rescue Assessment shall be calculated upon a monthly rate, which shall be one -twelfth of the annual rate for such property computed in accordance with the Annual Rate - 16 - 11584 • Resolution for th of Occupancy is imposed for each Fiscal Year. I] interim Fire Res estimate of the Assessment. No issued until ful Assessment is re Certificate of C and without the Rescue Assessment property of the purpose of this Assessment shall the Certificate constitute a liE date. Said li.ei with the liens mnn i n i rya 1 taxes a Fiscal Year in which the Certificate issued. Such monthly rate shall be full calendar month remaining in the L addition to the monthly rate, the �ue Assessment shall also include an subsequent Fiscal Year's Fire Rescue Certificate of Occupancy shall be payment of the interim Fire Rescue .eived by the City. Issuance of the ::cupancy by mistake or inadvertence, payment in full of the interim Fire , shall not relieve the Owner of such obligation of full payment. For the provision, such interim Fire Rescue be deemed due and payable on the date of Occupancy was issued and shall n against such property as of that shall be equal in rank and dignity of all state, county, district or ind special assessments. and superior in rank and dignity to all other liens, encumbrances, titles and claims in and to or against the real property involved and shall be deemed perfected upon the issuance of the Certificate of Occupancy. (B) Any property owner unsatisfied with the imposition of an interim Fire Rescue Assessment may seek review by a hearing officer in the manner provided in Section 19.5-23 hereof. ARTICLE III. COLLECTION AND USE OF FIRE RESCUE ASSESSMENTS Sec. 19.5-20. Method of collection. (A) Unless otherwise directed by the City Commission, the Fire Rescue Assessments shall be collected pursuant to the uniform method provided in the Uniform Assessment Collection Act, and the City shall comply with all applicable provisions of the Uniform Assessment Collection Act. Any hearing or notice required by this Ordinance may be combined with any other hearing or notice required by the Uniform Assessment Collection Act. (B) The amount of a Fire Rescue Assessment to be collected using the uniform method pursuant to the Uniform Assessment Collection Act for any specific parcel of benefited property may include an amount equivalent to the payment delinquency, delinquency fees and recording costs for a prior year's assessment for a - 17 - 11584 comparable service, facility, or program provided, (1) the collection method used in connection with the prior year's assessment did not employ the use of the uniform method of collection authorized by the Uniform Assessment Collection Act, (2) notice is provided to the Owner as required under the Uniform Assessment Collection Act, and (3) any lien on the affected parcel for the prior year's assessment is supplanted and transferred to such Fire Rescue Assessment upon certification of a non -ad valorem roll to the Tax Collector by the City. Sec. 19.5-21. Alternative method of collection. In lieu of utilizing the Uniform Assessment Collection Act, the City may elect to collect the Fire Rescue Assessments by any other method which is authorized by law or under the alternative collection method provided by this section: (A) The City shall provide Fire Rescue Assessment bills by first class mail to the Owner of each affected parcel of property, other than Government Property, at any time prior to or during the Fiscal Year for which such Fire Rescue Assessments are imposed. The bill or accompanying explanatory material shall include (1) a brief explanation of the Fire Rescue Assessment, (2) a description of the unit of measurement used to determine the amount of the Fire Rescue Assessment, (3) the number of units contained within the parcel, (4) the total amount of the Fire Rescue Assessment imposed against the parcel for the appropriate period, (5) the location at which payment will be accepted, (6) the date on which the Fire Rescue Assessment is due, and (7) a statement that the Fire Rescue Assessment constitutes a lien against assessed property equal in rank and dignity with the liens of all state, county, district or municipal taxes and other non -ad valorem assessments. (B) A general notice of the lien resulting from imposition of the Fire Rescue Assessments shall be recorded in the Official Records of the County. Nothing herein shall be construed to require. that individual liens or releases be filed in the Official Records. (C) The City shall have the right to foreclose and collect all delinquent Fire Rescue Assessments in the manner provided by law for the foreclosure of mortgages on real property or appoint or retain an agent to institute such foreclosure and collection proceedings. A Fire Rescue Assessment shall become - 18 - 11584 6 1 0 delinquent if it is not paid within 30 days from the date any installment is due. The City or its agent shall notify any property. owner who is delinquent in payment of his or her Fire Rescue Assessment within 60 days from the date such assessment was due. Such notice shall state in effect that the City or its agent will either (1) initiate a foreclosure action or suit in equity and cause the foreclosure of such property subject to a delinquent Fire Rescue Assessment in a method now or hereafter provided by law for foreclosure of mortgages on real property, or (2) cause an amount equivalent to the delinquent Fire Rescue Assessment, not previously subject to collection using the uniform method under the Uniform Assessment Collection Act, to be collected on the tax bill for a subsequent year. (D) All costs, fees and expenses, including reasonable attorney fees and title search expenses, related to any foreclosure action as described herein shall be included in any judgment or decree rendered therein. At the sale pursuant to decree in any such action, the City may be the purchaser to the same extent as any Person. The City or its agent may join in one foreclosure action the collection of Fire Rescue Assessments against any or all property assessed in accordance with the provisions hereof. All delinquent Owners whose property is foreclosed shall be.liable for an apportioned amount of reasonable costs and expenses incurred by the City and its agents, including reasonable attorney fees,. in collection of such delinquent Fire Rescue Assessments and any other costs incurred by the City as a result of such delinquent Fire Rescue Assessments and the same shall be collectible as a part of or in addition to, the costs of the action. (E) In lieu of foreclosure, any delinquent Fire Rescue Assessment and the costs, fees and expenses attributable thereto, may be collected pursuant to the Uniform Assessment Collection Act; provided however, that (1) notice is provided to the Owner in the manner required by the Uniform Assessment Collection Act and this Ordinance, and (2) any existing lien of record on the affected parcel for the delinquent Fire Rescue Assessment is supplanted by the lien resulting from certification of the Assessment Roll, as applicable, to the Tax Collector. (F) Notwithstanding the City's use of an alternative method of collection, the City Manager shall have the same power and authority to correct errors and omissions as provided to him or county officials in section 19.5-18 hereof. - 19 - 11584 (G) Any City Commission action required in the collection of Fire Rescue Assessments may be by resolution. Sec. 19.5-22. Government Property. (A) If Fire Rescue Assessments are imposed against Government Property, the City shall provide Fire Rescue Assessment bills by first class mail to the Owner of each affected parcel of. Government Property. The bill or accompanying explanatory material shall include (1) a brief explanation of the Fire Rescue Assessment, (2) a description of the unit of measurement used to determine the amount of the Fire Rescue Assessment, (3) the number of units contained within the parcel, (4) the total amount of the parcel's Fire Rescue Assessment for the appropriate period, (5) the location at which payment will be accepted, and (6) the date on which the Fire Rescue Assessment is due. (B) Fire Rescue Assessments imposed against Government Property shall be due. on the same date as all other Fire Rescue' Assessments and, if applicable, shall be subject to the same discounts for early payment. (C) A Fire Rescue Assessment shall become delinquent if it is not paid within 30 days from the date any installment is due. The City shall notify the Owner of any Government Property that is delinquent in payment of its Fire Rescue Assessment within 60 days from the date such assessment was due. Such notice shall state that the City will initiate a mandamus or other appropriate judicial action to compel payment. (D) All costs, fees and expenses, including reasonable attorney fees and title search expenses, related to any mandamus or other action as described herein shall be included in any judgment or decree rendered therein. All delinquent Owners of Government Property against which a mandamus or other appropriate action is filed shall be liable for an apportioned amount of reasonable costs and expenses incurred by the City, including reasonable attorney fees, in collection of such delinquent Fire Rescue Assessments and any other costs incurred by the City as a result of such delinquent Fire Rescue Assessments and the same shall be collectible as a part of or in addition to, the costs of the action. (E) As an alternative to the foregoing, a Fire Rescue Assessment imposed against Government Property may be collected as a surcharge on a utility bill - 20 - 11584 a - 0 provided to such Government Property in periodic installments with a remedy of a mandamus action in the event of non-payment. The City Commission may contract for such billing services with any utility, whether or not such utility is owned by the City. Sec. 19.5-23. Appeals. (A) A hearing officer shall be appointed by the City Manager to hear appeals from affected property owners concerning (1) the classification, size, or use of the owner's parcel or any other factual matter related to, the application of the method of apportionment employed in imposing the Fire Rescue Assessment; (2) the imposition of an . interim assessment; or (3) the correction of an error or omission. (B) The aggrieved property owner shall file a written notice of appeal with the City Manager's office within twenty (20) days following the effective date of the assessment or action by the City Manager under Sections 19.5-18 or 19.5-19 hereof. The filing of an appeal at any point in time shall not stay the collection of the Fire Rescue Assessment. (C) An appeal to the hearing officer shall be made within twenty (20) days after the effective date of the Fire Rescue Assessment or action by the City Manager under Sections 19.5-18 or 19.5-19 hereof by filing a notice of appeal or letter of appeal with the City Manager stating therein the.basis for such appeal. (D) No hearing shall be heard by the hearing officer unless the respective appeals have been filed within the time and at the place provided in this chapter. (E) All decisions of the hearing officer made under this section shall be deemed.final. (F) All such requests for review by the City under this chapter shall be.. subject to the disclosure requirements set forth in section 2-618, of the Code of the City of Miami, Florida, as amended. (G) The City Manager shall give the appealing party at least ten (10) days' notice of the time and place of such hearing. The notice shall be in a form acceptable to the city attorney. No public or published notice is required. - 21 - 11584 (H) The aggrieved property owner shall, at his own cost, provide supplemental information in advance to the City Manager including, but not limited to, relevant data, consulting or expert reports or opinions, or other information to be used or relied upon at the hearing. Failure to timely provide such information shall preclude the use and consideration of same at the hearing and may result in the denial of the appeal. (I) At the time and place set for the hearing the hearing officer shall give the appealing party a reasonable opportunity to be heard. Parties may present evidence.to support their position; however, no economic or technical reports, studies, appraisals or other information, expertise or opinions shall be considered by the hearing officer unless the same shall have been disclosed to the City and filed with the City Manager at least ten (10) days prior to that hearing. All exhibits presented to the hearing officer shall become part of the record and shall remain so until the determination of the hearing officer'or the expiration of any administrative or judicial appeal period." Section 2. All ordinances or parts of ordinances insofar as they are inconsistent or in conflict with the provisions of this Ordinance are hereby repealed. Section 3. If any section, part of section, paragraph, clause, phrase or word of this Ordinance is declared invalid, the remaining provisions of this Ordinance shall not be affected. Section 4. It is the intention of the City Commission that the provisions of this Ordinance shall become and be made a part of the Code of the City of Miami, Florida, as amended, which provisions may be 'renumbered or relettered and that the word "ordinance" may be changed to "section", "article", or other appropriate word to accomplish such intention. - 22 - 11584 Section 5. The provisions of this Ordinance shall become effective immediately after final reading and adoption thereof. PASSED ON FIRST READING BY TITLE ONLY this 30th day of December , 1997. PASSED AND ADOPTED ON SECOND AND FINAL READING BY TITLE ONLY this 13th AT T CITY CLERK day of January PREPARED AND APPROVED BY: i GEORGE . WYSONG III ASSISTANT CITY ATTORNEY 1998. VIER L. SUAR , MAYOR APPROVED AS 0 FORM AND CORRECTNESS: J NES, II CITeINNV AT EY W412 : GKW. bss - 23 - 11584 /1 " CITY OF MIAMI, FLORIDA INTER -OFFICE MEMORANDUM TO: Honorable Chairman and Members DATE : December 26, 1997 of the City Commission FROM: A. Q i Joe , III City Attorne SUBJECT: Proposed Ordinance: Fire -Rescue Assessment REFERENCES: City Commission Meeting December 30, 1997 ENCLOSURES: (3) FILE J97-922 Enclosed please .find two draft ordinances and a draft resolution concerning the Fire -Rescue Assessment Fee to be considered by the City Commission at its meeting on December 30, 1997. The draft ordinance, identified as J-97-922/2, contains a specific appellate process as requested by Vice. Chairman Arthur E. Teele, Jr.. You should note, however, that the draft ordinance, identified as J-97-922/1, provides for an appellate process in section 19.5-18(C) which we believe is adequate in addressing the concerns raised by the City Commission at its workshop on December 23, 1997. Notwithstanding the above, these two draft versions are being submitted for your consideration. The draft resolution, identified as J-97-888, provides for the placement of the Fire Rescue Assessment Fee on the tax rolls, pursuant to Section 197.3632, Florida Statutes. W08:GKW:bss cc: Honorable Mayor Xavier L. Suarez Frank K. Rollason, Interim Administrator Walter J. Foeman, City Clerk c� o —c o c­3 i0 N rri �c �t 2 x' O M t> ►- > > Z A fl- 01 11584 12d Peti- 3 Ct ring part this Ed ME UP, TT, Ct Ed 697 Q4 Cs" K �r i I [397 US 6643 FREDERICK WALZ, Appellant, v , TAX COMMISSION OF THE CITY OF NEW YORK f. 397 US 664. 25 L 2d 697, 90 S Ct 1409 .Ed [No. 135] Argued November 19, 1969. Decided May 4, 1970. y SUMMARY The plaintiff, an owner of real. property, brought suit in the New York Supreme Court, Special Term, seeking to enjoin the New York City Tax Commission from granting property tax exemptions to religious organ- ,r izations for religious properties used solely for religious worship. Such exemptions were authorized by state constitutional and statutory provi- sions, but the plaintiff contended that the exemptions indirectly required I the plaintiff to make a contr'bution to religious bodies and thereby violated ; the religion clauses of tht ' ,Arst Amendment. Rejecting this contention, f the court granted the defendant's motion for summary judgment and i dismissed the complaint. 'The Appellate Division of the Supreme Court ! ; (30 App Div 2d 778, 292 NYS2d 853) and the New York Court of Appeals (24 NY2d 30, 298 NYS2d 7117 246 NE2d 517) affirmed. , On certiorari, the United States Supreme Court affirmed. In an opinion 2 by Bumm, Ch. J.. expressing the views of five members of the court, it was held that the granting of tax exemptions to religious organizations a did not violate the religion clauses of the First Amendment,' since (1) f exemptions were granted to all houses of religious worship within a broad class of property owned by nonprofit, quasi -public corporations which included hospitals, libraries, playgrounds, and scientific, professional, his- ) torical, and patriotic groups, and the legislative purpose was thus not aimed at establishing, sponsoring, or supporting religion, and (2) the exemptions for religious organizations created only a minimal and remote. involvement between church and state, and far less of an involvement y than would be created by taxation of churches, and the effect of the f exemptions was thus not an excessive government entanglement with religion. Briefs of Counsel, p 1015, infra. 11584 , I M CITY OF MIAMI FIRE RESCUE ASSESSMENT PROGRAM ! � "Oqw..A INJ repa e by: Government Services Group, Inc. Nabors, Giblin & Nickerson, P.A. 444 315 South Calhoun Street 315 South Calhoun Street Barnett Bank Building, Suite 860 Barnett Bank Building, Suite 800 . . . . . . . . . . --- llahassee, Florida 32301 Tallahassee, Florida 32301 David M. Griffith & Associates, Ltd. A, mg!7x w ­J621 Metropolitan Boulevard Suite 201 —Tallahassee. Florida. 32308... "777�W 8 4 1 1 A 1 1 1 1 1 1 1 1 i A 1 1 1 1 1 CITY OF MIAMI FIRE RESCUE ASSESSMENT PROGRAM January 1998 Prepared by: Government Services Group, Inc. Nabors, Giblin & Nickerson, P.A. 315 South Calhoun Street 315 South Calhoun Street Barnett Bank Building, Suite 860 Barnett Bank Building, Suite 800 Tallahassee, Florida 32301 Tallahassee, Florida 32301 David M. Griffith & Associates, Ltd. 1621 Metropolitan Boulevard Suite 201 Tallahassee, Florida 32308 11584 Table of Contents C', 1 0 0 CITY OF MIAMI FIRE RESCUE ASSESSMENT PROGRAM TABLE OF CONTENTS ' Page Executive Summary i Introduction i Objectives ii Apportionment Methodology iii Preliminary Assessment Rates and Classifications iii Remaining Issues vi Assessment Report 1 Introduction 1 Objectives 2 Study Methodology 3 Service Description 3 Assessable Cost Calculations 6 Incident Data 12 Property Data 14 Special Benefit Assumptions 16 Apportionment Methodology 17 Residential Parcel Apportionment Assumptions 19 Non -Residential Parcel Apportionment Assumptions 20 Preliminary Assessment Rates and Classifications 24 Exemptions and Impact of Exemptions 27 Legal SufficiencyConclusion 31 Preface Conclusion 31 33 Legal Sufficiency Implementation Schedule 35 Fiscal Year 1997-98 Time Frame and Home Rule Authorization 35 Critical Events Schedule 36 Fiscal Year 1998-99 Time Frame and Home Rule Authorization 38 Critical Events Schedule 40 Appendix A Categories and Associated County Land Use Codes ("CLUCs") ' GOVERNMENT SERVICES GROUP, INC., NABORS, GIBLIN & NICKERSON, P.A. DAVID M. GRIFFITH & ASSOCIATES, LTD 11584 INDEX OF TABLES AND FIGURES TABLES Page Table 1 Cost Apportionment iv Table 2 Preliminary Rates - All Property Use Categories - -� 100% of Assessable Costs - $58,860,635 v Table 3 Preliminary Rates - All Property Use Categories - 54.18% of Assessable Costs - $31,887,764 vi Table 4 Allocation of Fire Rescue Vehicles 4 Table 5 Response Protocol 6 1 Table 6 Miami Fire Rescue Department Fiscal Year 1997-98 Assessment Budget 6 Table 7 Fiscal Year 1997-98 Apparatus Replacement Proposal 11 Table 8 Fire Rescue Incidents and Proportion of Calls by Category 14 Table 9 Frequency of County Land Use Codes 15 Table 10 Cost Apportionment 18 Table 11 Parcel Apportionment Within Property Use Categories 18 Table 12 Parcel Apportionment - Residential Property Use Category 20 Table 13 Parcel Apportionment - Non -Residential Property i Use Category Number of Buildings Per Class 23 Table 14 Preliminary Rates - All Categories for Fiscal Year 1997-98 Revenue Requirement - $58,860,635 25 Table 15 Preliminary Rates - All Categories for Fiscal Year 1997-98 Revenue Requirement - $31,887,764 26 Table 16 Percent of Revenue Attributable to Tax -Exempt Property by Property Category 27 Table 17 Percent of Revenue Attributable to Governmentally Owned Parcels by Property Category 28 Table 18 Percent of Revenue Attributable to Non -Governmentally Owned Parcels by Property Category 28 Table 19 Net Revenue Generated by Revenue Scenario 29 FIGURES Figure 1 Fire Rescue Department Organizational Chart 5 GOVERNMENT SERVICES GROUP, INC., NABORS, GIBLIN & NICKERSON, P.A. DAVID M. GRIFFITH & ASSOCIATES, LTD 11 11584 1 Executive Summary 0 1 1 u P EXECUTIVE SUMMARY Government Services Group, Inc. ("GSG") specializes in INTRODUCTION providing management consulting services to local governments utilizing computer based technology and process oriented analysis. GSG is also affiliated with and partially owned by Nabors, Giblin & Nickerson, P.A. ("NG&N"), a law firm dedicated to the representation of local governments on issues of finance and taxation. David M. Griffith & Associates, Ltd. ("DMG") is a national consulting firm that works with public sector agencies in the fields of cost accounting, budgeting, revenue enhancement and service delivery analysis. All three firms have collectively developed a special expertise in structuring and implementing alternative revenue sources in Florida. The City of Miami (the "City") has entered into a professional services agreement with GSG, NG&N and DMG to provide specialized services in the development and implementation of a non -ad valorem assessment program to fund fire rescue services within the City (the "Fire Rescue Assessment Project"). The objective of the Fire Rescue Assessment Project was originally to develop both a partial year fire rescue assessment for Fiscal Year 1996-97 to be billed early in 1997 ("Partial Year Fire Rescue Assessment') and a recurring annual fire rescue assessment, commencing Fiscal Year 1997-98, which would be collected on the tax bill commencing in November of 1997 ("Fire Rescue Assessment'). However, based upon policy direction of the City Commission, a change order to the contract was issued which shifted the focus of the Fire Rescue Assessment Project and directed the consulting team to concentrate on the development of an annual recurring revenue source beginning Fiscal Year 1997-98 to be. billed in early 1998 and collected separately from ad valorem taxes. In subsequent years, the City will have the opportunity to use the ad valorem tax bill collection method. This document constitutes the Fire Rescue Assessment report (the "Assessment Report") which is one of the project deliverables specified in the scope of services incorporated in the professional services agreement with the City. The work effort included in this Assessment Report focuses on the calculation of assessment rates and classifications required to fully fund the identified assessable costs to provide fire rescue services within the City for the Fiscal Year 1997-98. However, the City has the ability to fund all only or a portion of the assessable costs based on policy direction. This work effort requires the identification of the full costs of assessable fire rescue services (minus all revenues) and the allocation of these costs to properties which benefit from the provision of such fire rescue services. GOVERNMENT SERVICES GROUP, INC., NABORS, GIBLIN & NICKERSON, P.A. DAVID M. GRIFFITH & ASSOCIATES, LTD 11584 u 1 H L fl The City has retained GSG, NG&N and DMG to develop a OBJECTIVES special assessment program capable of funding all of the assessable costs associated with providing fire rescue services for an annual recurring program commencing Fiscal Year 1997- 98 to be collected on a separate bill. However, in subsequent years, the City will have the opportunity to use the ad valorem collection powers provided in section 197.3632, Florida Statutes (the "Uniform Method"). The Uniform Method necessarily requires the use of data available on the ad valorem tax roll. Accordingly, the challenge for local government is to develop a non - ad valorem assessment program which employs property information that is readily available or reasonably should be included and consistently updated on the ad valorem tax roll. To this end, GSG, NG&N and DMG have been charged to fully cost the services to be provided by the City, develop a fair and reasonable apportionment methodology for such assessable costs and determine assessment rates and parcel classifications that are accurate, fair and reasonable. The fire rescue non -ad valorem assessments are required to meet the Florida case law requirements for a valid special assessment. These requirements are: • The service provided must provide a special benefit to the property being assessed and • The costs assessed must be fairly and reasonably apportioned among the properties that receive the special benefit. The work effort required the evaluation of data obtained from the City of Miami's Fire . Rescue Department to develop a fire rescue assessment program which focuses upon the Fiscal Year 1997-98 budget. The objectives of this initial effort were to: • Provide an inventory of the fire rescue services that the City provides. • Determine the full costs of providing fire rescue services within the City. • Review such final cost determination with the City to confirm that all elements provide the requisite special benefit to the assessed property. • Determine the relative benefit anticipated to be derived by categories of property use within the City from the delivery of fire rescue services. GOVERNMENT SERVICES GROUP, INC., NABORS, GIBLIN & NICKERSON, P.A. DAVID M. GRIFFITH & ASSOCIATES, LTD II 11584 •Recommend the fair pp it and reasonable apportionment of assessable costs among benefited parcels within each category of property use. • Calculate assessment rates and parcel classifications for Fiscal Year 1997-98 based on the Fiscal Year 1997-98 budget. • Ascertain that the assessment rates and parcel classifications recommended conform to the statutory requirements of the Uniform Method. The calculation of assessment rates for fire rescue services is APPORTIONMENT dependent on three separate, but interconnected pieces of METHODOLOGY data. The first data element is the identification of the full cost of providing fire rescue services through the development of a budget and a determination of the assessable costs within such budget. The second data element is the analysis of service delivery data segregated to property use categories (i.e., fire rescue call data). The third and final data component is a comprehensive analysis of all property use categories within the City to determine which parcels receive a special benefit from the provision of fire rescue services and to identify a fair and reasonable method of apportionment of assessable 1 costs among all benefited parcels within each. property use category. �I The recommended fire rescue services apportionment methodology allocates assessable costs on the basis of the anticipated demand for fire rescue services by categories of real property use as identified on the real property assessment roll prepared for the levy of ad valorem taxes. The assessable costs to provide fire rescue services are allocated among real property use categories based upon the historical demand for these services as reflected by the fire rescue incident data as reported by the City. NG&N has had substantial involvement in the development, review and analysis of the proposed assessment apportionment methodology and deliverables relative to the legal tests required in Florida for a valid special assessment consistent with the legal requirements of the tax bill method of collection. PRELIMINARY This section of the Executive Summary summarizes the ASSESSMENT RATES recommended parcel classifications and preliminary AND CLASSIFICATIONS assessment rates as calculated within this Assessment Report. The budget developed by the City and utilized by DMG is designed to provide preliminary assessment rates within each property use category for Fiscal Year 1997-98 by utilizing the Fiscal Year 1997-98 budget. GOVERNMENT SERVICES GROUP, INC., NABORS, GIBLIN & NICKERSON, P.A. DAVID M. GRIFFITH & ASSOCIATES, LTD iii 11584 H fl u I The City Fire Rescue Department budget provided herein is primarily based on information supplied by the Fire Rescue Department. The budget is based on the City's approved Fiscal Year 1997-98 budget as well as the additional costs identified by DMG to implement the Fire Rescue Assessment program. Table 1 utilizes assessment cost allocation percentages (calls per property use) to allocate the unfunded fire rescue assessable costs to each property use category. These costs are presented at an aggregate percentage level per property use category. TABLE 1 COST APPORTIONMENT Property Category Number of Fire Rescue Incidents Percent of Total Incidents Portion of Budget (100%) Single Family Residential 15,010 33.80% $19,895,918 Multi -Family Residential 11,541 25.99% $15,297,721 Public Housing (Multi -Family) 3,108 7.00% $4,119,688 Commercial 8,554 19.26% $11,338,420 IndustriaUWarehouse 614 1.38% $813,864 Institutional 5,579 12.56% $7,395,025 TOTAL 44,406 100.00% $58,860,635 *Note: Due to further verification of property uses by City staff through field work research since the distribution of the draft Assessment Report dated March 1997, this table reflects refined fire rescue incident data from that provided in the March 1997 draft Assessment Report. Table 2 details the aggregate dollar amounts of assessable costs allocated to each property use category divided by the number of dwelling units (for the Residential Categories) and by the number of buildings within each classification (for the Non - Residential Categories) to determine the preliminary fire rescue assessment rate on a per unit or per building basis for Fiscal Year 1997-98 at 100 percent of the Fiscal Year 1997-98 budget. GOVERNMENT SERVICES GROUP, INC., NABORS, GIBLIN & NICKERSON, P.A. DAVID M. GRIFFITH & ASSOCIATES, LTD iv i158 t 1 1 1 1 Table 3 details the preliminary fire rescue assessment rates on a per unit or building basis for Fiscal Year 1997-98 at 54.18 percent of the Fiscal Year 1997-98 budget. The net revenue generated from the application of these rates will require the application of revenues from other available revenue sources to fund exemptions as discussed in Issues 3, 4 and 6 of the Executive Summary. TABLE 2 PRELIMINARY RATES ALL PROPERTY USE CATEGORIES - 100% OF ASSESSABLE COSTS = $58,860,635 RESIDENTIAL PROPERTY USE CATEGORIES Rate Per Dwelling Unit Single Family $244 Multi -Family $298 Public Housing $876 NON-RESIDENTIAL PROPERTY USE CATEGORIES Building Classification (in square foot ranges) Commercial Industrial/ Warehouse Institutional < 1,999 $223 $67 $326 2,000 - 3,499 $446 $135 $653 3,500-4,999 $780 $235 $1,142 5,000 - 9,999 $1,114 $336 $1,632 10,000 - 19,999 $2,229 $673 $3,264 20,000 - 29,999 $4,457 $1,345 $6,528 30,000 - 39,999 $6,686 $2,018 $9,792 40,000 - 49,999 $8,914 $2,690 $13,056 50,000 - 59,999 $11,143 $3,363 $16,320 60,000 - 69,999 $13,371 $4,035 $19,583 70,000 - 79,999 $15,600 $4,708 $22,847 80,000 - 89,999 $17,829 $5,380 $26,111 90,000 - 99,999 $20,057 $6,053 $29,375 100,000 - 124,999 $22,286 $6,725 $32,639 125,000 - 149,999 $27,857 $8,406 $40,799 150,000 - 174,999 $33,429 $10,088 $48,959 175,000 - 199,999 $39,0001 $11,7691 $57,118 > 200,000 $44,5711 $13,450 $65,278 GOVERNMENT SERVICES GROUP, INC., NABORS, GIBLIN & NICKERSON, P.A. DAVID M. GRIFFITH & ASSOCIATES, LTD V 1�584 TABLE 3 PRELIMINARY RATES ALL PROPERTY USE CATEGORIES - 54.18% OF ASSESSABLE COSTS = $31,887,764 RESIDENTIAL PROPERTY USE CATEGORIES Rate Per Dwelling Unit Single Family $132 Multi -Family $162 Public Housing $475 NON-RESIDENTIAL PROPERTY USE CATEGORIES Building Classification (in square foot ranges) Commercial Industrial/ Warehouse Institutional < 1,999 $121 $36 $177 2,000 - 3,499 $241 $73 $354 3,500 - 4,999 $423 $128 $619 5,000 - 9,999 $604 $182 $884 10,000 - 19,999 $1,207 $364 $1,768 20,000 - 29,999 $2,415 $729 $3,536 30,000 - 39,999 $3,622 $1,093 $5,305 40,000 - 49,999 $4,829 $1,457 $7,073 50,000 - 59,999 $6,037 $1,822 $8,841 60,000 - 69,999 $7,244 $2,186 $10,609 70,000 - 79,999 $8,451 $2,550 $12,378 80,000 - 89,999 $9,659 $2,915 $14,146 90,000 - 99,999 $10,866 $3,279 $15,914 100,000 - 124,999 $12,073 $3,643 $17,682 125,000 - 149,999 $15,092 $4,554 $22,103 150,000 - 174,999 $18,110 $5,465 $26,523 175,000 - 199,999 21,128 $6,376 $30,944 > 200,000 ��$ 24,147 $7,287 $35,364 GSG, NG&N and DMG have identified the following issues REMAINING ISSUES that require further consideration with respect to the preliminary assessment rates that have been developed and presented within this Assessment Report. Issue 1: Verification of Database on Real Property Assessment Roll Data utilized to assign property use categories and the number of billing units per category is based upon information maintained on the real property assessment roll GOVERNMENT SERVICES GROUP, INC., NABORS, GIBLIN & NICKERSON, P.A. DAVID M. GRIFFITH & ASSOCIATES, LTD VI 11584 maintained by the Dade County Property Appraiser for the levy of ad valorem taxes. A successful assessment program collected under the Uniform Method must use the information maintained by the property appraiser on the ad valorem tax roll. However, county property appraisers are charged with the responsibility of determining the value of all property within each county and maintaining certain records contained therewith, specifically the preparation of the ad valorem tax roll. The ad valorem tax roll is designed solely to provide the data required by property appraisers to fulfill their charge of assessing the value of property. In contrast, assessment programs focus upon property use, size of improvements and other characteristics not related to value. The City of Miami Fire Rescue Department staff has assisted GSG in the verification of data for several hundred parcels of property within the City. Issue 2: Verification of Square Footage of Structures Within Tax -Exempt Parcels As discussed in Issue 1, the ad valorem tax roll is designed to provide the data required to determine value. So long as properties remain in the name of owners exempt . from ad valorem taxation, the property appraiser may not consistently maintain data related to building improvements on such parcels on the tax roll. As a consequence of such incomplete data, the square footage of the some of the parcels, particularly within the Institutional Property Use Category, may not be complete. Again, the City of Miami Fire Rescue Department staff has assisted GSG in the verification of square footage information for several hundred parcels of ' property within the City. Issue 3: Exemption of Institutional, Tax -Exempt (Non -Governmental) Parcels The aggregate cost for fire rescue services provided to institutional, tax-exempt properties has been estimated as part of the all the property use categories based on an analysis of each parcel's use. The fair apportionment concepts in the methodology provided within this Assessment Report require an identification of the calls for service to these properties and therefore their respective costs. In the event a policy decision is made to exempt institutional, tax-exempt property, the proportional assessed costs allocated to such exemptions are required to be funded from the City's general fund since the financial burden of such exemption cannot be apportioned to non-exempt parcels. Care should be taken to craft any exemption to ' include a non-discriminatory exemption class based upon valid public purpose concepts. Issue 4: Exemption of Governmental Property In addition to the not -for -profit, tax-exempt properties identified in Issue 3, the aggregate cost for fire rescue services provided to schools and governmental GOVERNMENT SERVICES GROUP, INC., NABORS, GIBLIN & NICKERSON, P.A. DAVID M. GRIFFITH & ASSOCIATES, LTD Vii 11584 n C L fl I. FI' 0 properties (municipalities, county, state, federal and any sovereign state or nation) has also been estimated as part of all the property use categories based on an analysis of each parcel's use. As discussed in Issue 3, the fair apportionment concepts in the methodology provided within this Assessment Report require an identification of the calls for service to these properties and therefore their respective costs. In the event a policy decision is made to exempt governmental property, the proportional assessed costs allocated to such exemptions must be funded from the City's general fund or other legally available source since the financial burden of such exemption cannot be apportioned to non-exempt parcels. A corollary issue related to the collection of assessments from governmental property is further discussed in Issue 5. Issue 5: Collection of Assessments from Governmental Property A special assessment can be imposed against governmental property to pay for the benefits which such property receives. However, as to each level of government, differing concepts of immunity and other statutory provisions or case law holding may prevent collection or frustrate special assessment imposition. In addition, Florida case law is clear that such assessments cannot be enforced by a lien against the public property. Rather, the enforcement remedy would be a judicial action to compel payment. A collateral issue in enforcing payment is the legislative authorization of the public agency to pay the charge or special assessment imposed. Thus, the law establishing the expenditure authority of the specific governmental or public agency or its appropriation discretion must be examined in determining whether the governmental unit has the authority to pay a charge or assessment for fire rescue services provided by the City. From a collection standpoint, each governmental unit should be sent a separate bill and no attempt should be made to collect the special assessment using the Uniform Method. Issue 6: Exemption of Public Housing In addition to the concepts and issues addressed in Issues 4 and 5, the property use categories have been developed to address the impacts of public housing as a separate residential property use category. Public housing is characterized by multi- family units partially or fully subsidized by City, County, State or Federal government. The service delivery data supports the creation of a public housing category in addition to single family and multi -family categories. Because of the high incidence of fire rescue calls, the rate per dwelling unit for public housing is $876 under the 100 percent funding scenario and $475 under the 54.18 percent funding scenario identified in Tables 2 and 3 respectively. Pursuant to a cooperative agreement entered into by Dade County and the City in 1969, the City annually receives a payment in lieu of taxes in exchange for a covenant not to impose taxes or special assessments upon a substantial number of public housing units. L GOVERNMENT SERVICES GROUP, INC., NABORS, GIBLIN & NICKERSON, P.A. DAVID M. GRIFFITH & ASSOCIATES, LTD vlll 11-584 The expected aggregate impact of public housing is $4,119,688 for 100 percent funding scenario and $2,231,850 under the 54.18 percent funding scenario identified in Tables 2 and 3, respectively. Issue 7: Conditions Assumed in Legal Sufficiency Conclusion GSG and DMG have completed the development of preliminary assessment rates and property use classifications to fund the cost of providing fire rescue services by determining the full cost of the services to be provided and suggesting a preliminary apportionment methodology designed to be consistent with the legal sufficiency tests of special benefit to property and fair apportionment articulated in Florida case law for a valid special assessment. Integral assumptions in the Legal Sufficiency Conclusion provided in this Assessment Report are that (i) the assessment ordinance and implementing resolutions adopted by the City contain specific legislative findings supporting such a conclusion as prepared and directed by NG&N, (ii) no exceptions are created that would undermine the apportionment method described in this Assessment Report, and (iii) the final assessment roll is prepared by 1 the consulting team specified in the existing agreement with the City. F 1 GOVERNMENT SERVICES GROUP, INC., NABORS, GIBLIN & NICKERSON, P.A. DAVID M. GRIFFITH & ASSOCIATES, LTD ix 11584 Assessment report 0 c P FIRE RESCUE SERVICES ASSESSMENT REPORT Government Services Group, Inc. ("GSG") specializes in providing INTRODUCTION management consulting services .to local governments utilizing computer based technology and process oriented analysis. GSG is also affiliated with and partially owned by , Nabors, Giblin & Nickerson, P.A. ("NG&N"), a law firm dedicated to the representation of local governments on issues of finance and taxation. David M. Griffith & Associates, Ltd. ("DMG") is a national consulting firm that works with public sector agencies in the fields of cost accounting, budgeting, revenue enhancement and service delivery analysis. All three firms have collectively developed a special expertise in structuring and implementing alternative revenue sources in Florida. The Cityof Miami the "City") has entered into a professional services agreement with ( Y) P 9 GSG, NG&N and DMG to provide specialized services in the development and implementation of a non -ad valorem assessment program to fund fire rescue services within the City (the "Fire Rescue Assessment Project"). The objective of the Fire Rescue Assessment Project was originally to develop both a partial year fire rescue assessment for Fiscal Year 1996-97 to be billed early in 1997 ("Partial Year Fire Rescue Assessment"), and a recurring annual fire rescue assessment, commencing Fiscal Year 1997-98 which would be collected on the tax bill in November of 1997 ("Fire Rescue Assessment"). However, based upon policy direction of the City Commission, a change order to the contract was issued which shifted the focus of the Fire Rescue Assessment Project and directed the consulting team to concentrate on the development of an annual recurring revenue source beginning Fiscal Year 1997-98 to be billed in early 1998 and collected separately from ad valorem taxes. In subsequent years, the City will have the opportunity to use the ad valorem tax bill collection method. This document constitutes the Fire Rescue assessment report (the "Assessment Report") which is one of the project deliverables specified in the scope of services incorporated in the professional services agreement with the City. The development of the methodology contained within this Assessment Report for calculating the special assessments for fire rescue services to each property use category included the following steps: • The full costs to provide fire rescue services were functionalized and identified. • The percentage of fire rescue calls was allocated to property use categories that conform to the Dade County Property Appraiser's database utilized in the real property assessment roll. GOVERNMENT SERVICES GROUP, INC., NABORS, GIBLIN & NICKERSON, P.A. DAVID M. GRIFFITH & ASSOCIATES, LTD 1158 • The percentage of specific fire calls by property use category was calculated and used to cost apportion the budget to the appropriate category. • A parcel apportionment methodology was determined for each category and assessment rates were calculated for each property use category. The goals of this study were as follows: • To utilize the operating budget for Fiscal Year 1997-98 for the City to provide fire rescue services to determine assessable costs. • To determine a consistent, feasible and legally sufficient special assessment methodology capable of collection as a non -ad valorem assessment via the ad valorem collection process provided in the Uniform Method. To apply the assessment methodology and develop preliminary assessment rates within the identified property use categories. In order to achieve the study goals, a number of objectives were OBJECTIVES accomplished as follows: • Develop an inventory of the City's proposed fire rescue services. • Determine full costs of providing fire rescue services within the City. ' Review such final cost determination with the City to confirm that all elements provide the requisite special benefit to the identified classifications of assessed property. 11 • Determine the relative benefit derived by categories of property use within the City anticipated from the projected delivery of fire rescue services. • Recommend the fair and reasonable apportionment of assessable costs among benefited parcels within each property use category. • Develop parcel classifications and calculate preliminary assessment rates for Fiscal Year 1997-98. GOVERNMENT SERVICES GROUP, INC., NABORS, GIBLIN & NICKERSON, P.A. DAVID M. GRIFFITH & ASSOCIATES, LTD 2 11584 • Ascertain that the preliminary assessment rates and parcel classifications ' recommended are capable of collection conforming to the statutory requirements of the Uniform Method. STUDY GSG and DMG performed the following tasks in accomplishing METHODOLOGY the project objective: • Undertook extensive data collection and a detailed research process to identify the operations and funding of fire rescue operations within the City; • Conducted extensive interviews with City staff to identify all services and costs in the Fire Rescue Department; n k I • Analyzed the Fiscal Year 1997-98 budget for the provision of fire rescue services, both expenditures and revenues; • Compared the expenditure requirement with anticipated revenues to develop an "Assessment Funding Requirement" line item for the year; • Analyzed two years of fire rescue call data to allocate the provision of fire rescue services to property use categories within the City; and • Distributed the "Assessment Funding Requirement" for Fiscal Year 1997- 98 according to identified property use categories based upon the recommended parcel apportionment to determine preliminary assessment rates for fire rescue services in the City for Fiscal Year 1997-98. NG&N's responsibility includes scrutiny of the proposed assessment apportionment methodology and deliverables and an analysis relative to the legal tests required in Florida for a valid special assessment consistent with the legal requirements of the tax bill method of collection. SERVICE The City provides fire rescue services on a citywide basis and DESCRIPTION provides back-up, training, and vehicle and equipment maintenance services to the Village of Key Biscayne on a contractual basis. The City operates twelve fire rescue stations. Table 4 outlines the City's allocation of fire rescue vehicles. GOVERNMENT SERVICES GROUP, INC., NABORS, GIBLIN & NICKERSON, P.A. DAVID M. GRIFFITH & ASSOCIATES, LTD 3 11584 TABLE 4 ALLOCATION OF FIRE RESCUE VEHICLES ,:`5tatiain 1, Station 2 k ?R Sttian 3` Statron 4'�° ,. 1 Pumper 1 Pumper 1 Pumper 1 Pumper 1 Aerial 1 Rescue 1 Rescue 1 Squad 1 Rescue 1 Squad 1 Quint 1 Air Truck 1 Rescue 1 Haz Mat Stations t . _.... 1 Pumper 1 Pumper 1 Pumper 1 Pumper 1 Aerial 1 Rescue 1 Rescue 1 Squad 1 Rescue 1 Squad 1 Squad 1 Quint 1 Squad 1 Rescue Dive Team „ :Station 9 r. Statio,,,n 1© y ;;a {.,. Statton91 3 a,,,Sta`tion 12� ,r 1 Pumper 1 Quint 1 ALS Pumper 1 Pumper 1 Squad 1 Rescue 1 Rescue 1 Quint 1 Squad 1 Squad 1 Rescue The aerial vehicles listed above refer to a specialized piece of apparatus for use in combating high rise fires and rescues in multi -story buildings. An aerial vehicle is staffed by an officer and three firefighters. The rest of the vehicles can be described as follows: • Squad - An ALS transport unit to handle lower priority EMS calls. This vehicle is staffed by an officer and a paramedic. • Rescue - An ALS transport unit to handle the transport and treatment of high priority EMS calls. This vehicle is staffed with an officer, a paramedic and an EMT. • Quint - An aerial vehicle with the capability to pump over 1,000 gallons of water per minute at a fire. These vehicles also carry the required fire hose lengths to allow a self sustained interior fire attack. This vehicle is staffed by an officer and three firefighters. • Pumper - Each vehicle can carry a minimum of 500 gallons of water on- board and the minimum level of forcible entry and ground ladder equipment. These vehicles represent the primary vehicle for use in combating fires. This vehicle is staffed by an officer and three firefighters. These vehicles are also able to carry the "jaws of life" or vehicle extraction equipment. GOVERNMENT SERVICES GROUP, INC., NABORS, GIBLIN & NICKERSON, P.A. DAVID M. GRIFFITH & ASSOCIATES, LTD 4 11584 STAFFING The Fire Rescue Department is staffed with a Fire Chief responsible for the daily oversight of approximately 676 employees. The following organizational chart depicts the entire organizational matrix of the Fire Rescue Department. FIGURE 1 FIRE RESCUE DEPARTMENT ORGANIZATIONAL CHART CHIEF TELECOMMUNICATIONS OFFICE OF HOMELESS ADMINISTRATIVE PROGRAMS ASSISTANT CLERICAL TEAM MANAGEMENT/PUBLIC ti INFORMATION OFFICER Emergency Training and Marta ement Fire Support Risk Administral 9 Y 9 9 PP Response Safety Services Prevention Services Management Division Division I I Division Division I I Division I I Division I I Division h *Note For the purposes of developing the full cost of providing Fire Rescue services for the City of Miami, the costs attributable to the Office of Homeless Programs and the Risk Management Division have been excluded. Both of these programs are funded via grant programs. RESPONSE PROTOCOL The City's Fire Rescue Department responds with a minimum of four personnel to all emergency situations. Class I calls do not include incidents involving a structure. Structure incidents are responded to at the Class II and III levels. Class III responses would only pertain to two or more story buildings. The Fire Rescue Department responds to calls using the following guidelines. GOVERNMENT SERVICES GROUP, INC., NABORS, GIBLIN & NICKER SON, P.A. DAVID M. GRIFFITH & ASSOCIATES, LTD S 11584 • 11 0 L F 11 TABLE 5 RESPONSE PROTOCOL Type of Call Minimum Response Apparatus Minimum Response Personnel Class 1 1 Pumper, Aerial, Quint, Rescue or Squad 1 Officer and 3 Firefighter/EMT's Class II 2 Pumpers, 1 Aerial or Quint, 1 District Chief, 1 Rescue, and 1 Squad 2 Officers, 4 Medics and 12 Firefighter/EMT's Class III 2 Pumpers, 2 Aerials or Quints or 1 of each, 1 District Chief, 1 Rescue, and 2 Squads 3 Officers, 5 Medics and 16 Firefighter/EMT's ASSESSABLE COST The following table shows the full cost to implement a CALCULATIONS Fire Rescue Assessment Program beginning in Fiscal Year 1997-98. TABLE 6 MIAMI FIRE RESCUE DEPARTMENT FISCAL YEAR 1997-98 ASSESSMENT BUDGET Fiscal Year Budget Expenditures 1997-98 Salaries & Wages - Fixed Class Perm. Full Time $31,742,554 Full Disability - 2/3 Disability Salaries - Earned Time Off 913,585 Air Coordination 450 Unclassified 686,276 Prevention Pay 1,130,000 Medical Hold - Salaries - Overtime 1 Regular 250,000 Holiday Pay . 276,000 Salaries Shift Differential 13,776 IAFF Salary Incentive OT 573,206 Working Out of Classification 20,000 Driver Engineer Allowance 315,604 Communications Trainer 200 Miscellaneous Plus Items 8,242 Off Duty 268,550 Total Salaries & Wages - Fixed $36,198,443 1 GOVERNMENT SERVICES GROUP, INC., NABORS, GIBLIN & NICKERSON, P.A. DAVID M. GRIFFITH & ASSOCIATES, LTD 6 11584 11 I �J 11 TABLE 6 MIAMI FIRE RESCUE DEPARTMENT FISCAL YEAR 1997-98 ASSESSMENT BUDGET Fiscal Year Budget Expenditures 1997-98 Fringe Benefits - Fixed Clothing Allowance $1,086 Incentive Pay 11,946 Fire - EMT Recertifications 60,000 Clothing - City Purchase 250,000 Car Allowance 904 Tool Allowance 35 Social Security Contribution 319,200 Retirement Contribution 6,410,346 Contribution - Group Insurance 4,522,448 Plus Item/EMT Certification 1.5% 219,767 Plus Item/Haz Mat 1.5% 40,191 Plus Item/ST CE FT 1.5% 6,465 Plus Item/ST CE FP 1.5% 25,882 Plus Item/Dive Team 1.5% 23,225 Plus Item/SWAT Team 1.5% 12,177 Plus Item/ST COMMAN 1% 9,360 ALS Acting 73,000 Worker's Compensation 1,987,899 Plus Item/Field Training Officer Plus Item/Shift Differential O/T Pay Plus Item/Garage On Call - 7.5 27,022 Plus Item/Revenue Incentive Pay 742,208 Tuition Reimbursement 117,000 Total Fringe Benefits - Fixed $14,860,161 Operating Expenses - Fixed Advertising $1,545 Taxes $3,627 Court Costs & Fees 1,854 Communications Serv. Telephone 73,542 Postage 8,240 Utility Services - Electricity 223,444 Utility Services - Gas 12,341 Utility Services - Water 32,768 Rent - Equipment Outside 34,112 GOVERNMENT SERVICES GROUP, INC_, NABORS, GIBLIN & NICKERSON, P.A. DAVID M. GRIFFITH & ASSOCIATES, LTD 7 11584 • H" 11 Fil TABLE 6 . MIAMI FIRE RESCUE DEPARTMENT FISCAL YEAR 1997-98 ASSESSMENT BUDGET Fiscal Year Budget Expenditures 1997-98 Insurance - Property & Liability 541,942 Repair/Maint/-Outside 331,123 Office Supplies 22,145 Operating Supplies - Food 2,060 Miscellaneous Supplies 2,411 ISF Motor Pool 380,576 Internal Service Charges - Heavy Equipment 678,676 Internal Service Charges - Print Shop 64,826 Internal Service Charges - Comm Maintenance 154,500 Interdepartmental Charges -Police 530 Books & Publications Over $500 1,038 Total Operating Expenses - Fixed 2,571,300 Operating Expenses - Variable Professional Services - Dental & Medical $190,550 Professional Services - Other 238,136 Miscellaneous Fees 63,345 Other Central Services - Outside 412,000 Communication Services Telephone - Outside - Repair & Maintenance Services - Outside - Printing & Binding - Outside 515 Office Supplies - Motor Vehicle Parts 257,500 Chemicals 10,948 Housekeeping & Sanitation Supplies 36,160 Building Materials & Supplies 20,600 Electrical Supplies 10,300 Fire Hose & Attachments 15,450 Lubricants & Motor Oil 10,300 Drugs & Medicine 278,100 Parts & Maintenance Supplies 19,023 Safety Supplies 14,674 Expendable Tools Shop Supplies 22,807 Tires & Tubes 91,921 Miscellaneous Supplies 44,565 Total Operating Expenses - Variable $1,736,894 GOVERNMENT SERVICES GROUP, INC., NABORS, GIBLIN & NICKERSON, P.A. DAVID M. GRIFFITH & ASSOCIATES, LTD 8 11584 TABLE 6 MIAMI FIRE RESCUE DEPARTMENT FISCAL YEAR 1997-98 ASSESSMENT BUDGET Fiscal Year Budget Expenditures 1997-98 Capital Outlay -Variable Equipment - New $184,000 Equipment - Replacement 163,000 Books & Publications over $500 12,772 Capital Leases 39,638 Total Capital Outlay - Variable $399,410 Total Fire Rescue Budget $55,766,208 Annual Capital Outlay Machines & Equipment $1,860,000 Building & Grounds Equipment 275,000 Total Annual Capital Outlay $2,135,000 ASSESSMENT EXPENSES Professional Services/Program Development $187,880 Property Database Updates - Legal Advertising 10,000 Citizen's Notification Cost 69,000 TOTAL ASSESSMENT EXPENSES $266,880 TOTAL EXPENSES $58,168,088 FIRE/RESCUE REVENUES ' Transport Fees $4,000,000 Fire Inspection Fees 1,000,000 Key Biscayne Contract 400,000 TOTAL REVENUES $5,400,000 GOVERNMENT SERVICES GROUP, INC., NABORS, GIBLIN & NICKERSON, P.A. DAVID M. GRIFFITH & ASSOCIATES, LTD �9 TABLE 6 MIAMI FIRE RESCUE DEPARTMENT FISCAL YEAR 1997-98 ASSESSMENT BUDGET Fiscal Year Budget Expenditures 1997-98 TOTAL NET EXPENSES $52,768,088 MISC ASSESSMENT EXPENSES Property Appraiser Estimated Charges 1 Administrative and Actual Collection Costs Uncollected Receipts Allowance for Roll Adjustments $5,000 533,011 2,777,268 2,777,268 TOTAL MISC ASSESSMENT EXPENSES $6,092,547 TOTAL ASSESSMENT FUNDING REQUIREMENT $58,860,635 The budget contains assumptions for the purpose of this study. Those assumptions are: The following expenditure categories are based on the City's Adopted Budget for the current fiscal year. • Salaries and Wages - Fixed • Fringe Benefits - Fixed • Operating Expenses - Fixed • Operating Expenses - Variable • Capital Outlay - Variable Within the Annual Capital Outlay section, line item "Machines & Equipment" is estimated cost from the Fire Rescue Department's apparatus and vehicle replacement proposal. GOVERNMENT SERVICES GROUP, INC., NABORS, GIBLIN & NICKERSON, P.A. DAVID M. GRIFFITH & ASSOCIATES, LTD 10 11584 TABLE 7 FISCAL YEAR 1997-98 APPARATUS REPLACEMENT PROPOSAL Quantity Description Unit Price Total Price 3 Quints $500,000 $1,500,000 30 Autos 12,000 360,000 Total $1,860,000 Line item "Building and Grounds Equipment" is based on the Fire Rescue Department's estimate for fire station renovations and upgrades. The cost is $275,000 beginning in Fiscal Year 1997-98 and taking five years to complete. The total project is estimated at $1,375,000. Within the Assessment Expenses category, the following line items are included: •"Professional Services/Program Development" is the cost of implementing the fire rescue non -ad valorem assessment in the current fiscal year ($187,880). • The "Legal Advertising" line item contains the estimated cost for legal notifications to be published in the local newspaper. • The "Citizen's Notification" line item contains the estimated expense to send assessment bills to all property owners in Miami. The cost is based on the Property Appraiser's count of 92,000 parcels multiplied by $0.75 per parcel totaling $69,000. Within the Fire/Rescue Revenues segment, the following line items are included to 1 calculate the Net Assessment Funding Requirement. These line items are based on the Fire Rescue Department's projections for Fiscal Year 1997-98. • Transport Fees • Fire Inspection Fees • Key Biscayne Contract Within the "Misc Assessment Expenses Category," all line items are calculated from all departmental expenses net all applicable revenues. The following line items are included: • Line item "Property Appraiser" reflects an estimated expense of $5,000. • "Administrative and Actual Collection Costs" reflects an estimated expense reimbursement and collection charge using 1.0% of the amount to be collected. • "Uncollected Receipts" is budgeted at 5% of the total net expenses. • "Allowance for Roll Adjustments" is budgeted at 5% of the total net expenses. 1 GOVERNMENT SERVICES GROUP, INC., NABORS, GIBLIN & NICKER SON, P.A. DAVID M. GRIFFITH & ASSOCIATES, LTD 11 �.�.584 1 0 0 INCIDENT GSG obtained information from the City in electronic format DATA identifying the number and type of fire rescue calls within the City for calendar years 1995 and 1996. The 1996 data did not include December 1996, because the original data request was made in mid - December. The City utilizes the Medical Priority Dispatch System ("MPDS") to report its fire rescue incidents. The MPDS was developed to identify life threatening situations, to prioritize calls, to ensure the appropriate utilization of resources, and to assist in critical pre - arrival instruction until qualified medical help arrives. The MPDS has been in existence for more than 18 years. The MPDS reduces the processing time of the dispatcher by using appropriate targeted questions. This targeted question strategy produces rapid selection of a prioritized dispatch. Once a call is classified using these questions, a code is determined and it is sent to a dispatcher to be dispatched. For example, code 6C3 indicates breathing problems with asthma. The 6 comes from card #6, the "breathing problems" card. The C establishes priority and the 3 indicates the specific event, in this case, asthma. Using certain fields within the MPDS related to the type of calls and the physical location of the call, staff from the Information Technologies Division of the City's Department of Finance was able to correlate fire rescue incidents to specific properties. Once the fire rescue call was correlated to a specific property, GSG was able to determine the use of the property by using the parcel identification number and correlating it to a property use as determined by the Dade County Property Appraiser on the ad valorem tax roll. All properties on the County's ad valorem tax roll are assigned a County Land Use Code ("CLUC") based upon a determination by the Dade County Property Appraiser. There are 100 four digit codes which distinguish properties according to type of use. Using the CLUC codes to assign fire calls to specific property uses, GSG analyzed both the 1995 and 1996 data to evaluate trends and determine if aberrations were present. City fire rescue data for 1995 and 1996 represents 71,281 and 65,169 fire rescue calls respectively. The City reviewed the results of this analysis and based upon this review, fire rescue incidents for 1996 were used to determine the demand for fire rescue services attributable to each of the real property uses. There are certain fire rescue incident reports not appropriate for assignment to a specific property use classification. These calls represent non-specific incidents, which are calls that could not be correlated to a physical location on the database or calls that involved auto accidents and other types of calls along roads and highways. Of the 65,169 calls, 45,274 are calls to specific property uses. The remaining 19,895 calls were considered non-specific. Because of the inability to correlate the remaining GOVERNMENT SERVICES GROUP, INC., NABORS, GIBLIN & NICKERSON, P.A. DAVID M. GRIFFITH & ASSOCIATES, LTD 12 115,84 F u 11 I IJ F P H 19,895 calls to specific property categories, the call analysis does not include these 19,895 calls. Using the CLUC codes assigned within the ad valorem tax roll, the 45,274 calls to specific property were initially assigned to the following property use categories: single- family, duplexes, multi -family (including public housing), commercial, religious, institutional, government, educational, agricultural and vacant. Due to further verification of property uses by City staff through field work research since the distribution of the draft Assessment Report dated March 1997, the number of calls to specific property uses represents an increase of 722 additional incidents that previously had not been correlated to a property use. Once the initial assignment of fire rescue incidents was analyzed, categories with an insignificant number of incidents were excluded from the next analysis. Incidents to similar types of property categories were aggregated where deemed appropriate. Because of the low incidence of calls to both vacant and agricultural (868 calls), it was determined that these two categories were insignificant in the analysis. Additionally, because of the urbanized character of the City, it is assumed that the suppression of fires on vacant property primarily benefits adjacent improved property by containment of the spread of fire rather than preservation of the value of the vacant parcel. Accordingly, calls to vacant and agricultural property were not included in the final analysis of the fire call database. The removal of vacant and agricultural incidents resulted in 44,406 calls to specific property. Calls to religious, institutional, educational and non-profit parcels were aggregated to an "institutional" category. Table 8 illustrates the final assignment of fire rescue incidents and proportion of calls by property use category. GOVERNMENT SERVICES GROUP, INC., NABORS, GIBLIN & NICKERSON, P.A. DAVID M. GRIFFITH & ASSOCIATES, LTD 13 11584 11 11 L., E TABLE 8 FIRE RESCUE INCIDENTS AND PROPORTION OF CALLS BY CATEGORY Property Category Number of Fire Rescue Incidents Percent of Total Incidents Single Family Residential 15,010 33.80% Multi -Family Residential 11,541 25.99% Public Housing (Multi -Family) 3,108 7.00% Commercial 8,554 19.26% IndustriaUwarehouse 614 1.38% Institutional 5,579 12.56% TOTAL 44,406 100.00% *Note: Due to further verification of property uses by City staff through field work research since the distribution of the draft Assessment Report dated March 1997, this table reflects refined fire rescue incident data from that provided in the March 1997 draft Assessment Report. PROPERTY Using the data from the most recently certified real property DATA assessment roll available, there are approximately 96,000 parcels within the City on the ad valorem tax roll, of which 92,000 parcels are considered assessable based on their improvements. All properties on the City's ad valorem tax roll were assigned to one or more categories based upon their CLUC code assignment by the Dade County Property Appraiser. As described in the previous section, there are 100 four digit CLUC codes which distinguish properties according to type of use. A listing of the Dade County Property Appraiser's CLUC codes organized by code classification is included as Appendix A. ITable 9 reflects the CLUC code frequencies on the ad valorem tax roll for the City. 1 GOVERNMENT SERVICES GROUP, INC., NABORS, GIBLIN & NICKERSON, P.A. DAVID M. GRIFFITH & ASSOCIATES, LTD 14 1584 TABLE 9 IFREQUENCY OF COUNTY LAND USE CODES ("CLUCs") C L C 11, P C! CLUC Code Description Number of Parcels 0001 RESIDENTIAL - SINGLE FAMILY 36,061 0002 DUPLEX 12,142 0003 MULTIFAMILY 3 OR MORE UNITS 5,895 0004 RESIDENTIAL - TOTAL VALUE 25 0005 CLUSTER HOME 157 0006 MOBILE HOME 2 0007 CONDOMINIUM - RESIDENTIAL 19,051 0008 COOPERATIVE - RESIDENTIAL 785 0009 MIXED USE - RESIDENTIAL 436 0010 TOWNHOUSE 428 0011 RETAIL OUTLET 2,084 0012 REPAIRS - NON AUTOMOTIVE 105 0013 OFFICE BUILDING 1,085 0014 WHOLESALE OUTLET 59 0015 ENTERTAINMENT 38 0017 COMMERCIAL - TOTAL VALUE 40 0018 CONDOMINIUM - COMMERCIAL 451 0019 AUTOMOTIVE OR MARINE 968 0021 HOTEL 45 0022 MOTEL 82 0025 ENTERPRISE ZONE - TOTAL VALUE 3 0026 SERVICE STATION - AUTOMOTIVE 166 0029 MIXED USE - COMMERCIAL 20 0031 IMINERAL PROCESSING 4 0032 LIGHT MFG & FOOD PROCESSING 526 0034 CANNERIES - BOTTLER 17 0036 HEAVY IND OR LUMBER YARD 461 0037 WAREHOUSE OR STORAGE 330 0039 IMIXED USE - INDUSTRIAL 48 0040 MUNICIPAL 149 0041 EDUCATIONAL - PRIVATE 85 0042 CLUB OR HALL - PRIVATE 55 0043 HEALTH CARE 103 0044 RELIGIOUS 320 0045 PUBLIC ADMINISTRATION 1 0046 PENAL INSTITUTION 3 0047 DADE COUNTY 66 0048 BOARD OF PUBLIC INSTRUCTION 177 0049 MIXED USE - GOVERNMENTAL 5 0050 CULTURAL - LITERARY 1 GOVERNMENT SERVICES GROUP, INC., NABORS, GIBLIN & NICKERSON, P.A. DAVID M. GRIFFITH & ASSOCIATES, LTD 15 11584 F 1 I 1 TABLE 9 FREQUENCY OF COUNTY LAND USE CODES ("CLUCs") CLUC Code Description Number of Parcels 0054 CEMETERY 57 0055 BENEVOLENT 7 0056 SCIENTIFIC 3 0057 PARSONAGE 4 0058 YMCA - YWCA - 2 0061 AIRPORT/TERMINAL OR MARINA 13 0062 RAILROAD ASSESSMENT 136 0063 UTILITY 38 0065 PARKINGNACANT LOT ENCLOSED 967 0066 EXTRA FEE OTHER THAN PARKING 210 0069 MIXED USE - MISCELLANEOUS 1 0080 VACANT LAND GOVERNMENT 985 0081 VACANT LAND 5,483 0084 RECREATIONAL OR ENDANGERED 10 0086 TRUSTEE II FUND 5 0089 BACK ASSESSMENT 8,146 0090 LAND AVAILABLE FOR TAXES 320 0098 FEDERAL 32 0099 STATE OF FLORIDA 15 0OG3 1GOVERNMENT MULTI -FAMILY 1210 For parcels assigned to the single-family, multi -family, and public housing residential property use categories, the total number of dwelling units was determined. For parcels within the non-residential property use categories of commercial, industrial/warehouse and institutional, the amount of square footage of the non- residential structures was determined from the building files on the ad valorem tax roll, where available. SPECIAL BENEFIT The following assumptions support a finding that the fire ASSUMPTIONS rescue services provided by the City provide a special benefit to the assessed parcels. • Fire rescue services possess a logical relationship to the use and enjoyment of improved property by: (i) protecting the value of the improvements and structures by providing available fire control services; (ii) protecting the life and safety of intended occupants in the use and 11 GOVERNMENT SERVICES GROUP, INC., NABORS, GIBLIN & NICKERSON, P.A. DAVID M. GRIFFITH & ASSOCIATES, LTD 16 11584 i I 0 G C E enjoyment of improvements and structures within improved parcels; (iii) lowering the cost of fire insurance by the presence of a professional and comprehensive fire control program within the City; and (iv) containing the spread of fire incidents occurring on vacant property with the potential to spread and endanger the structures and occupants of improved property. • The combined fire control and emergency medical services of the City under its existing consolidated fire rescue program enhances and strengthens the relationship of such services to the use and enjoyment of the structure and improvements within improved parcels of property within the City. • As a consequence of such fire rescue program, substantially all of the annual fire rescue budget, a portion of which is funded from assessment proceeds, will be required to meet anticipated demand for fire protection and the costs to be incurred in anticipated stand-alone first response emergency medical responses do not represent a material incremental annual budget cost and, therefore, do not materially increase the assessable costs to any parcel. The following section describes the recommended assessment APPORTIONMENT apportionment methodology for fire rescue services based on METHODOLOGY (i) the fire rescue budget, (ii) the real property tax roll maintained by the property appraiser for property within the City and the availability of data residing on the tax roll database, and (iii) the fire rescue incident data specific to the City. Included are the underlying special benefit and fair apportionment assumptions. The assessable cost to provide fire rescue services for Fiscal Year 1997-98 was apportioned among property use categories based upon the historical demand for fire rescue services reflected by the fire rescue incident data as illustrated in Table 10. GOVERNMENT SERVICES GROUP, INC., NABORS, GIBLIN & NICKERSON, P.A. DAVID M. GRIFFITH & ASSOCIATES, LTD 17 11584 1 • • TABLE 10 COST APPORTIONMENT Property Category Number of Fire Rescue Incidents Percent of Total Incidents Portion of Budget (100%) Single Family Residential 15,010 33.80% $19,895,918 Multi -Family Residential 11,541 25.99% $15,297,721 Public Housing_ (Multi -Family) 3,108 7.00% $4,119,688 Commercial 8,554 19.26% $11,338,420 IndustrialMarehouse 614 1.38% $813,864 Institutional 5,579 12.56% $7,395,025 TOTAL 44,406 100.00% $58,860,635 *Note: Due to further verification of property uses by City staff through field work research since the distribution of the draft Assessment Report dated March 1997, this table reflects refined fire rescue incident data from that provided in the March 1997 draft Assessment Report. The share of the fire rescue assessable costs apportioned to each property use category was further apportioned among the individual buildings on parcels of property within each property use category in the manner described in Table 11. TABLE 11 PARCEL APPORTIONMENT WITHIN PROPERTY USE CATEGORIES Category Parcel Apportionment Residential o Single-family Dwelling Unit i Multi -family Dwelling Unit a Public Housing Dwelling Unit Non -Residential ® Commercial Improvement Area Per Building o Industrial/Warehouse Within Square Footage o Institutional Classifications GOVERNMENT SERVICES GROUP, INC., NABORS, GIBLIN & NICKERSON, P.A. DAVID M. GRIFFITH & ASSOCIATES, LTD 18 11584 1 COMPUTATION OF FIRE RESCUE ASSESSMENTS Applying the foregoing parcel apportionment methodology, fire rescue assessment rates were computed for each category of property use in the City. The specific methodology and underlying assumptions for the parcel apportionment within each ' category of property use is generally described :below. ' RESIDENTIAL PARCEL The following assumptions support findings that the APPORTIONMENT parcel apportionment applied in the Residential Property ASSUMPTIONS Use Classification (including single-family, condominiums, duplexes, multi -family and public housing) is fair and reasonable. • The size or the value of the residential parcel does not determine the scope of the required fire rescue response. The potential demand for fire rescue services is driven by the existence of a dwelling unit and the anticipated average occupant population. • Apportioning the assessed costs for fire rescue services attributable to the residential property use category 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. Residential Property Parcel Apportionment Calculation Based upon the historical demand for fire rescue services, the percentages of the City's total fire rescue assessable costs attributable to residential properties were calculated. The amount of the assessable costs allocable to property in these residential properties use categories was divided by the number of dwelling units in each residential category including single-family and multi -family units to compute the fire rescue assessment to be imposed against each dwelling unit. Single family includes single family dwelling units, mobile homes, condominiums, co-operatives, townhouses and duplexes. Multi- family includes buildings with three or more dwelling units. Public housing is defined as governmentally -owned multi -family residential property that is wholly exempt under the public policy consideration established by general law for ad valorem taxation exemptions. For each residential parcel, the actual number of dwelling units located on the parcel will be multiplied by the per dwelling unit charge per category to compute the single-family, multi -family or public housing multi -family residential fire rescue assessment for the parcel. ' GOVERNMENT SERVICES GROUP, INC., NABORS, GIBLIN & NICKERSON, P.A. DAVID M. GRIFFITH & ASSOCIATES, LTD 19 11584 e I I The following table illustrates the assignment of dwelling units under this apportionment methodology for Single Family, Multi -Family and Public Housing Residential Property Use categories. TABLE 12 PARCEL APPORTIONMENT RESIDENTIAL PROPERTY USE CATEGORY Category Number of Dwelling Units Single Family 81,658 Multi -Family 51,328 Public Housing (Multi -Family) 4,702 NON-RESIDENTIAL PARCEL The capacity to deal with fires and other emergencies APPORTIONMENT in Non -Residential Property Use Classifications is ASSUMPTIONS governed by the following. • The City Fire Rescue Department has 12 Fire Stations strategically located in an area of 34 square miles. This means that there is a fire station for approximately every 2.8 square miles. This allows fire fighting forces to respond in an average of 4 minutes. A large part of the reason why the City spaces their fire stations in close proximity to each other is to minimize fire loss in large structures, since the quicker and more aggressively one attacks the fire, the lower area of involvement. This strategy is designed to lower the fire loss, particularly to those large buildings which have more to lose. Station 1 located in downtown Miami is one of the largest fire stations in the state in terms of apparatus and staffing resources. These resources are located in this particular station to protect the "high value district" that is, the large structures located in the downtown area. No other city in the state has such an extensive concentration of large buildings as does the City of Miami. • Considering the extensive City hydrant system, the current pumping capacity, that is, the combined amount of water that all apparatus in the City Fire GOVERNMENT SERVICES GROUP, INC., NABORS, GIBLIN & NICKERSON, P.A. DAVID M. GRIFFITH & ASSOCIATES, LTD 20 j158 e Department can um can exceed 20,000 gallons per minute. Rescue p pump, 9 Accordingly, for fire fighting. purposes, discussions with the Fire Rescue Department reveal that the fire flow capacity of the City at a fire scene would be substantially consumed in the event of a fire involving more than 200,000 square feet of a non-residential structure. The following assumptions support ,findings that the parcel apportionment applied in the ' Non -Residential Property Use Classification is fair and reasonable. The risk of loss and demand for fire rescue service availability is substantially the same for structures below a certain minimum size. Because the value and anticipated occupancy of structures below a certain minimum size is less, it is fair, reasonable, and equitable to provide a lesser assessment burden on such structures by the creation of specific property parcel classifications for those parcels. • The separation of non-residential buildings into square footage classifications is fair and reasonable for the purposes of parcel apportionment because: (i) the absence of a need for precise square footage data within the ad valorem tax records maintained by the property appraiser undermines the use of actual square footage of structures and improvements within each improved building as a basis for parcel apportionment; (ii) the administrative expense and complexity created by an on -site inspection to determine the actual square footage of structures and improvements within each improved parcel 1 assessed is impractical; and (iii) the demand for fire rescue availability is not precisely determined or measured by the actual square footage of structures and improvements within benefited parcels; and (iv) the classification of buildings within square footage ranges is a fair and reasonable method to classify benefited parcels and to apportion costs among benefited buildings that create similar demand for the availability of fire rescue services. The demand for the. availability of fire rescue services may diminish at the outer limit of structure size. Additionally, the fire flow capacity anticipated at the fire scene under the level of service provided by the assessable costs limits the benefit provided to a structure beyond a certain size. Therefore, it is fair and reasonable to place a cap on the square footage classification of benefited buildings within the non-residential property use categories. The parcel apportionment for each Non -Residential Property Use Classification shall include both minimum building classifications and an additional classification of all other buildings based upon the assumed square footage of structures and improvements 1 within the improved parcel. The Non -Residential Property Use Classifications include Commercial, Industrial/Warehouse and Institutional property uses. The following describes the Non -Residential Property parcel apportionment calculation and classification for Commercial, Industrial/Warehouse and Institutional categories. GOVERNMENT SERVICES GROUP, INC., NABORS, GIBLIN & NICKERSON, P.A. DAVID M. GRIFFITH & ASSOCIATES, LTD 21 11584 Non -Residential Property Parcel Apportionment Calculation and Classification Based upon the historical demand for fire rescue services, property in the Non - Residential Property Use Classification will be responsible for funding a percentage of the City's total fire rescue assessable costs segregated by Commercial, Industrial/Warehouse and Institutional categories. The amount of the assessable costs allocable to buildings within each of the Non -Residential Property Use Classification was calculated based upon the following classification. 1 Non-residential buildings with square footage of non-residential improvements less than 1,999 square feet were assigned an improvement area of 1,000 square feet per building. Buildings with square footage of non-residential improvements between 2,000 square feet and 3,499 square feet were assigned an improvement area of 2,000 square feet per building. Buildings with non-residential improvements between 3,500 square feet and 4,999 square feet were assigned an improvement area of 3,500 square feet per building. Buildings with non-residential improvement areas between 5,000 square feet and 9,999 square feet were assigned an improvement area of 5,000 square feet per building. For buildings containing non-residential improvements between 10,000 square feet and 99,999 square feet, assignments of improvement area were made in 10,000 square foot increments. For buildings containing non-residential improvements between 100,000 square feet and 199,999 square feet, assignments of improvement area were made in 25,000 square foot increments. For buildings containing non-residential improvements over 200,000 square feet an 1 assignment of improvement area of 200,000 was made. Table 13 on the following page illustrates the assignment of improvement area under this apportionment methodology for Commercial, Industrial/Warehouse and Institutional. 1 1 GOVERNMENT SERVICES GROUP, INC., NABORS, GIBLIN & NICKERSON, P.A. DAVID M. GRIFFITH & ASSOCIATES, LTD 22 11584 1 9 .. 11 TABLE 13 PARCEL APPORTIONMENT NOW RESIDENTIAL PROPERTY USE CATEGORY NUMBER OF BUILDINGS PER CLASSIFICATION Building Classification (in square foot ranges) Commercial I Industrial/ Warehouse Institutional < 1,999 1,899 216 479 2,000 - 3,499 1,248 203 204 3,500 - 4,999 725 310 150 5,000 - 9,999 992 468 229 10,000 - 19,999 459 258 158 20,000 - 29,999 118 100 63 30,000 - 39,999 77 32 34 40,000 - 49,999 33 11 20 50,000 - 59,999 33 11 17 60,000 - 69,999 20 6 14 70,000 - 79,999 11 3 13 80,000 - 89,999 16 3 8 90,000 - 99,999 12 1 10 100,000-124,999 22 2 16 125,000 - 149,999 16 2 9 150,000 - 174,999 22 - 11 175,000 - 199,999 ill 1 3 > 200,000 [77 65 - 32 Mixed Use Property Calculation and Classification For residential parcels which contain non-residential buildings, non-residential improvements located on the parcel were treated according to their non-residential property use category and size to compute the parcel's non-residential fire rescue assessment. This assessment was then added to the parcel's residential fire rescue assessment. For non-residential parcels which contain a residence, the actual number of dwelling units located on the parcel was multiplied by the per dwelling unit charge for the category (single-family, multi -family or public housing multi -family) to compute the parcel's residential fire rescue assessment. This assessment was then added to the parcel's non-residential fire rescue assessment. GOVERNMENT SERVICES GROUP, INC., NABORS, GIBLIN & NICKERSON, P.A. DAVID M. GRIFFITH & ASSOCIATES, LTD 23 I1584 i • A riculturalNacant Pro a Calculation and Classification tBased upon the historical demand for fire rescue services for the agricultural/vacant property, properties in the agricultural and vacant property use category were not assessed for fire rescue services. Additionally, because of the urbanized character of the City, the underlying assumption was that the suppression of fire on vacant property primarily benefits improved property by the containment of the spread of fire rather than the preservation of the value of the vacant property. However, upon improvement it is recommended that any vacant parcel be subjected to a prorated payment for the current fiscal year as well as an estimated assessment for the next fiscal year prior to issuance of a certificate of occupancy. PRELIMINARY Based on the assessable costs of providing fire rescue ASSESSMENT RATES AND services, the number of fire rescue calls apportioned to CLASSIFICATIONS specific property categories and the number of billing units within the specific property categories, Table 14 summarizes the recommended assessment rates after application of the proposed fire rescue assessment methodology for Fiscal Year 1997-98 at 100 percent of the assessable costs or $58,860,635. ' Table 15 illustrates the assessment rates if the City determines that a portion (54.18 percent) of the assessable costs, or $31,887,764, of providing fire rescue services should be funded via the assessments. The net revenue generated from the application of these rates will require the application of revenues from other available revenue sources to fund exemptions as Idiscussed in issues 3, 4 and 6 of the Executive Summary. 1 1 1 GOVERNMENT SERVICES GROUP, INC., NABORS, GIBLIN & NICKERSON, P.A. DAVID M. GRIFFITH & ASSOCIATES, LTD 24 11584 ' TABLE 14 PRELIMINARY RATES - ALL CATEGORIES rFISCAL YEAR 1997-98 ASSESSMENT REVENUE REQUIREMENTS - $58,860,635 fl RESIDENTIAL PROPERTY USE CATEGORIES Rate Per Dwelling Unit Single Family $244 Multi -Family $298 Public Housing $876 NON-RESIDENTIAL PROPERTY USE CATEGORIES Building Classification (in square foot ranges) Commercial Industrial/ Warehouse Institutional < 1,999 $223 $67 $326 2,000 - 3,499 $446 $135 $653 3,500-4,999 $780 $235 $1,142 5,000 - 9,999 $1,114 $336 $1,632 10,000 - 19,999 $2,229 $673 $3,264 20,000 - 29,999 $4,457 $1,345 $6,528 30,000 - 39,999 $6,686 $2,018 $9,792 40,000 - 49,999 $8,914 $2,690 $13,056 50,000 - 59,999 $11,143 $3,363 $16,320 60,000 - 69,999 $13,371 $4,035 $19,583 70,000 - 79,999 $15,600 $4,708 $22,847 80,000 - 89,999 $17,829 $5,380 $26,111 90,000 - 99,999 $20,057 $6,053 $29,375 100,000 - 124,999 $22,286 $6,725 $32,639 125,000 - 149,999 $27,857 $8,406 $40,799 150,000 - 174,999 $33,429 $10,088 $48,959 175,000 - 199,999 $39,0001 $11,769 $57,118 > 200,000 $44,5711 $13,450 $65,278 GOVERNMENT SERVICES GROUP, INC., NABORS, GIBLIN & NICKERSON, P.A. DAVID M. GRIFFITH & ASSOCIATES, LTD ' TABLE 15 PRELIMINARY RATES - ALL CATEGORIES FISCAL YEAR.1997-98 ASSESSMENT REVENUE REQUIREMENT - $31,887,764 fl 1 1 U RESIDENTIAL PROPERTY USE CATEGORIES Rate Per Dwelling Unit Single Family $132 Multi -Family $162 Public Housing $475 NON-RESIDENTIAL PROPERTY USE CATEGORIES Building Classification (in square foot ranges) Commercial Industrial/ Warehouse Institutional < 1,999 $121 $36 $177 2,000 - 3,499 $241 $73 $354 3,500 - 4,999 $423 $128 $619 5,000 - 9,999 $604 $182 $884 10,000 - 19,999 $1,207 $364 $1,768 20,000 - 29,999 $2,415 $729 $3,536 30,000 - 39,999 $3,622 $1,093 $5,305 40,000 - 49,999 $4,829 $1,457 $7,073 50,000 - 59,999 $6,037 $1,822 $8,841 60,000 - 69,999 $7,244 $2,186 $10,609 70,000 - 79,999 $8,451 $2,550 $12,378 80,000 - 89,999 $9,659 $2,915 $14,146 90,000 - 99,999 $10,866 $3,279 $15,914 100,000 - 124,999 $12,073 $3,643 $17,682 125,000 - 149,999 $15,092 $4,554 $22,103 150,000 - 174,999 $18,110 $5,465 $26,523 175,000 - 199,999 $21,1281 $6,3761 $30,944 > 200,000 $24,1471 $7,2871 $35,364 ' GOVERNMENT SERVICES GROUP, INC., NABORS, GIBLIN & NICKERSON, P.A. DAVID M. GRIFFITH & ASSOCIATES, LTD 26 11584 I G EXEMPTIONS AND Because the Fire Rescue Assessment is being IMPACT OF EXEMPTIONS developed to meet the case law standards for a valid special assessment, any proposed exemptions require special scrutiny. The crafting of an exemption must be founded upon a legitimate public purpose, and not trammel state or federal constitutional concepts of equal protection and constitutional prohibitions against establishment of religion or the use of the public treasury directly or indirectly to aid religious institutions. Furthermore, to ensure public acceptance, any exemption must make common sense and be fundamentally fair. Finally, the impact of any proposed exemption should be evaluated in terms of its magnitude and fiscal consequences on the City's general funds. Whenever crafting an exemption, it is important to understand that the fair apportionment element required by Florida case law prohibits the shifting of the fiscal costs of any special assessment from exempt landowners to other non-exempt landowners. In other words, the funding for an exemption form a special assessment must come from a legally available external revenue source, such as the City's general fund. Funding for Fire Rescue Assessment exemptions cannot come from the proceeds derived directly from the imposition of special assessments for fire rescue services and facilities. Because any exemption must be funded by an external funding source, the grant of any exemption will not have any impact upon the Fire Rescue Assessment to be imposed upon any other non-exempt parcels. Table 16 illustrates percentages of the fire rescue assessment revenue attributable to all institutional, tax-exempt property by classification. TABLE 16 PERCENT OF REVENUE ATTRIBUTABLE TO INSTITUTIONAL TAX-EXEMPT PROPERTY BY PROPERTY CATEGORY Category Percent of Total Assessment Revenue City 1.54% County 1.88% County -Health Care 0.92% Educational 0.21 % Educational - County 2.57% Federal 0.76% Health Care 1.14% Service Agencies 0.28% State 0.46% Religious 1.63% Total 11.40% GOVERNMENT SERVICES GROUP, INC., NABORS, GIBLIN & NICKERSON, P.A. DAVID M. GRIFFITH & ASSOCIATES, LTD 27 11584 • • 1 1 1 1 1 1 1 1 Table 17 illustrates the percentages of the fire rescue assessment revenue attributable to institutional, tax-exempt, governmentally -owned parcels by property classifications. TABLE 17 PERCENT OF REVENUE ATTRIBUTABLE TO INSTITUTIONAL, TAX-EXEMPT, GOVERNMENTALLY -OWNED PARCELS BY PROPERTY CATEGORY Category Percent of Total Assessment Revenue City 1.54% County 1.88% County -Health Care 0.92% Educational - County 2.57% Federal 0.76% State 0.46% Total 8.13% Table 18 illustrates, by property classification, the percentages of the fire rescue budget attributable to institutional, tax-exempt property, not owned by the government. TABLE 18 PERCENT REVENUE ATTRIBUTABLE TO NON -GOVERNMENTALLY -OWNED, INSTITUTIONAL TAX-EXEMPT PARCELS BY PROPERTY CATEGORY Category Percent of Total Assessment Revenue Educational 0.21 % Health Care 1.14% Religious 1.63% Service Agencies 1 0.28% Total 3.26% GOVERNMENT SERVICES GROUP, INC., NABORS, GIBLIN & NICKERSON, P.A. DAVID M. GRIFFITH & ASSOCIATES, LTD 28 11584 1 n 1 1 Table 19 reflects the assumption that all institutional, tax-exempt parcels and property owned by Dade County Housing and Urban Development ("HUD"), which are low income multi -family properties owned by Dade County, have been exempted and the net revenue provided in Tables 14 and 15 to be derived in such an event for each revenue scenario. TABLE 19 NET REVENUE GENERATED BY REVENUE SCENARIO Scenario One IScenario Two Total Assessment Revenue $58,860,635 $31,887,764 Institutional, Tax -Exempt $6,708,376 $3,633,603 ade County HUD $4,119,688 $2,231,842 et Revenue IN $48,032,571 $26,022,319 Whether or not the City decides to fund exemptions for Fire Rescue Assessments on property owned by non -governmental entities would be based upon a determination that such exemptions constituted a valid public purpose. The importance of special assessments on non -governmental, tax-exempt parcels has been recently addressed by the Florida Supreme Court in Sarasota County v. Sarasota Church of Christ, 667 So.2d 180 (Fla. 1995). (In reciting the facts of the case on appeal the Court stated that the party challenging the assessment consisted of religious organizations or entities owning developed real property in Sarasota County (the Churches) that are exempt from ad valorem taxes but not from special assessments.) The funding of exemptions for non -governmentally owned institutional property wholly exempt from ad valorem taxes could be based on a finding that such properties provide facilities and uses to their ownership, occupants or membership, as well as the public in general, that otherwise might be required to be provided by the City. Such a finding would be the basis for a determination that such properties served a legitimate public purpose or provided a public benefit which merited the City's funding of an exemption from the Fire Rescue Assessment. Whether or not the City decides to charge governmental entities or fund exemptions on governmentally -owned property requires somewhat different considerations. First of all, a forced sale of government property is not available as an enforcement mechanism. The charge to governmentally -owned parcels would be more akin to a service fee for each government parcel's proportionate benefit from the availability and provision of fire rescue services by the City. The billing would be direct, similar to the billing for water, sewer and garbage services received by government buildings and facilities. 1 GOVERNMENT SERVICES GROUP, INC., NABORS, GIBLIN & NICKERSON, P.A. DAVID M. GRIFFITH & ASSOCIATES, LTD 29 11584 `n s o require payment. As to each level of Enforcement would be by judicial proceedings t q p y government, differing concepts of immunity and other statutory provisions or case law decisions may prevent collection or frustrate special assessment imposition. ' In identifying an appropriate exemption scheme, the City should be cautious not to confuse the ownership of a parcel with the parcel's use. For example, a determination to exempt properties used for institutional purposes would have to be extended to ' similar institutional property owned by entities created for profit, as well as institutional property owned by non-profit or governmental entities. However, if the City wanted to make the policy decision to narrow the exemption to only institutional property owned by not -for -profit entities, it might consider adding a second test to the exemption which afforded exemptions to institutional properties which were wholly exempt for ad valorem taxes. Adding the tax-exempt criteria further narrows the exemption on a well -tested tax-exempt premise. Because such a large percentage of the City's fire rescue budget is consumed by tax- exempt and governmentally -owned properties, the City may want to analyze the appropriateness of imposing a fee for fire rescue assessment on each affected ' governmental owner. For example, Metropolitan Dade County owns a number of improved parcels which consume a portion of the City's fire rescue budget. Because these properties predominately benefit all Dade County citizens and not just those located in the City of Miami, the City may want to consider entering into an interlocal agreement with Metropolitan Dade County for the funding of the proportionate charges attributable to these properties from the County's budget. Such an approach would ' ensure that funding for these County improvements and facilities come from all taxpayers in Dade County not just those from the City of Miami. ' In many instances, we have learned that state and federal laws contain a 'patchwork of provisions exempting certain governmental property owners from the payment of special assessments. For example, section 423.02, Florida Statutes, exempts certain housing projects from the payment of special assessments. This general law does provide that a housing authority may agree with a local government to make payments in lieu of taxes, but past experience is that such an agreement, if in existence at all, under -funds the impact of such properties on a city's or county's fire rescue budget. Accordingly, if the City chooses not to exempt governmentally -owned property from the Fire Rescue Assessment and fund such costs from interlocal agreement with the affected government or from the City's general fund, it is important for the City to take steps to set up a reasonable contingency within its general budget for the payment of Fire Rescue Assessments imposed upon all governmentally -owned property. 1 GOVERNMENT SERVICES GROUP, INC., NABORS, GIBLIN & NICKERSON, P.A. DAVID M. GRIFFITH & ASSOCIATES, LTD 30 11584 H LEGAL SUFFICIENCY CONCLUSION PREFACE Special assessments are "charges assessed against property of some particular locality because that property derives some special benefit from the expenditure of the money...." Atlantic Coast Line R. Co. v. City of Gainesville, 91 So. 118, 121 (Fla. 1922). As established by case law, two requirements exist for the imposition of a valid special assessment: (1) the property assessed must derive a special benefit from the improvement or service provided and (2) the assessment must be fairly and reasonably apportioned among the properties which receive the special benefit. City of Boca Raton v. State, 595 So. 2d 25, 30 (Fla. 1992). A special assessment may provide funding for either capital expenditures or operational costs of services, so long as the property which is subject to the special assessment derives a "special benefit" from the improvement or service. Sarasota County v. Sarasota Church of Christ, Inc., 667 So. 2d 180 (Fla. 1995). Special Benefit Special assessments for fire protection and ambulance services have been upheld by the Florida courts. See South Trail Fire Control District, Sarasota County v. State, 273 So. 2d 380 (Fla. 1973). The Florida Legislature, in Chapter 70-933, Laws of Florida, provided, "The furnishing of protection against fire, and the furnishing of ambulance services ... are hereby declared to be benefits to all property." The Supreme Court in South Trail refused to overturn the finding that the special assessment provided a benefit to property. Furthermore, in Fire District No. 1 of Polk County v. Jenkins, 221 So. 2d 740 (Fla. 1969), the Supreme Court of Florida found that necessary and peculiar benefits resulted from the imposition of an assessment for fire protection against mobile home rental spaces. The Supreme Court found the presence of special and peculiar benefits from the resulting decrease in insurance, protection of the public safety, enhancement of business property and better service to tenants. In addition, the Second District Court of Appeal in Sarasota County v. Sarasota Church of Christ, Inc., 641 So. 2d 900 (Fla. 2d DCA 1994), rev'd on other grounds, 667 So. 2d 180 (Fla. 1995), upheld special assessments for fire and rescue services. The Second District Court specifically noted that the rescue services were synonymous with ambulance services and cited both the Polk County and South Trail decisions, recognizing fire and related services as valid special assessments. However, the Second District Court upheld the assessments based upon estoppel grounds because the churches challenging the assessments had paid the fire and rescue assessments, without protest, for over 20 years. Significantly, in Church of Christ, the Supreme Court recognized and declared that assessed properties may be specially benefited by a special assessment program for services even when the assessment is imposed throughout an entire community. The NABORS, GIBLIN & NICKERSON, P.A. 31 11584 typically imposed "Although a special assessment is t Supreme Court stated, g p yp Y for a specific purpose designed to benefit a specific area or class of property owners, this does not mean that the cost of services can never be levied throughout a community as a whole." Church of Christ, 667 So. 2d at 183. See also Harris v. Wilson, 693 So. 2d 945 (Fla. 1997) (upholding solid waste disposal special assessments imposed ' throughout unincorporated area of Clay County). Following this case law, the Supreme Court of Florida recently ratified these prior decisions in Lake County v. Water Oak Management Corp., 695 So. 2d 667 (Fla. 1997). The Supreme Court reversed the decision of the Fifth District Court of Appeal and held that Lake County's fire protection services, funded by special assessments, provided a special benefit to assessed properties. The fire protection special assessments at issue in Lake County v. Water Oak Management Corp. funded, in the words of the Court: "fire suppression activities, first response medical aid, educational programs and inspections. The medical response teams stabilize patients and provide them with initial medial care. The fire department responds to automobile and other accident ' scenes and is involved in civil defense." 695 So. 2d at 668-69. In evaluating these services and their ability to provide a special benefit, the Supreme Court held that, for a service to be the subject of a special assessment, a logical relationship must exist between the service provided and the benefit to real property. As to the presence of such a special benefit from fire protection services, the Court concluded that fire services differ from other general governmental services, stating that ' [c]learly services such as general law enforcement activities, the provision of courts, and indigent health care are, like fire protection services, functions required for an organized ' society. However, unlike fire protection services, those services provide no direct, special benefit to real property. Thus, such services cannot be the subject of a special assessment because there is no logical relationship between the services provided and the benefit to real property. [cits. omitted]. 695 So. 2d at 670. Thus, the Court concluded, "Lake County's . . . fire protection services funded by special assessment provide a special benefit to the assessed properties[.]" Id. I Fair and Reasonable Apportionment A service which specially benefits assessed properties must also be "fairly and ' reasonably apportioned among the properties that receive the special benefit." City of Boca Raton v. State, 595 So. 2d at 29. For example, in South Trail Fire Control District, Sarasota County v. State, 273 So. 2d 380 (Fla. 1973) the Supreme Court upheld an ' apportionment scheme that assessed business and commercial property on an area NABORS, GIBLIN & NICKERSON, P.A. 32 11584 s L • L basis while other property was assessed on a flat rate basis. The Supreme Court held that the manner of the assessment's apportionment is immaterial and may vary, provided that the amount of the assessment for each property does not exceed the proportional benefits it receives as compared to other properties. However, improper apportionment will defeat a special assessment when a special benefit is otherwise available. See Lake County v. Water Oak Management Corp., 695 So. 2d at 667 (Fla. 1997) ("[T]o be valid, the assessment for fire protection services must still meet the apportionment test; that is, the assessment must be fairly apportioned as to the special benefit received by the assessed property."). For example, in St. Lucie County -Ft. Pierce Fire Prevention and Control District v. Higgs, 141 So. 2d 744 (Fla. 1962), the Supreme Court struck fire assessments imposed against property because the method of apportionment was based on the ratio of the assessed value of each property to the total value of all property in the district. Such an apportionment method was not fair and reasonable with respect to the service provided. The Supreme Court in Lake County v. Water Oak Management Corp. expressly acknowledged that the invalidated special assessments in Higgs resulted from a failure to satisfy the fair apportionment prong. The Supreme Court stated that "the assessment in that case [Higgs was actually a tax because it had been wrongfully apportioned based on the assessed value of the properties rather than on the special benefits provided to the properties." 695 So. 2d at 670. In determining the reasonableness of an apportionment method, the courts generally give deference to the legislative determination of a local government. For example, in Rosche v. City of Holywood, 55 So. 2d 909 (Fla. 1952), the Supreme Court of Florida stated the following: The apportionment of assessments is a legislative function and if reasonable men may differ as to whether land assessed was benefited by the local improvement the determination as to such benefits of the city officials must be sustained. Id. at 913; see also Sarasota County v. Sarasota Church of Christ, 667 So. 2d 180 (Fla. 1995) and Harris v. Wilson, 693 So. 2d 945 (Fla. 1997) (recognizing, in both cases, that the legislative determination as to the apportionment of the cost of benefits should be upheld unless the determination is arbitrary). LEGAL SUFFICIENCY In reliance on the above Florida case law analysis and on CONCLUSION the decisions of the Supreme Court in Lake County, Polk Counly, South Trail and Church of Christ, we conclude that the fire rescue services described in this Assessment Report, along with the method of apportioning the identified assessable costs for such fire rescue services, are consistent NABORS, GIBLIN & NICKERSON, P.A. 33 11584 1 apportionment requirements for a valid with the special benefit and fair special q assessment. This conclusion assumes, however, that the special assessment ' ordinance or implementing resolutions adopted by the City contain specific legislative findings supporting this conclusion, as prepared and directed by us; that no exceptions are created that would undermine the apportionment method described in this Assessment Report; and that the final assessment roll is prepared by the consulting team specified in the existing agreement with the City. Upon the realization of these assumptions by the final imposition of the contemplated fire rescue special assessments under the adoption procedure outlined in this Assessment Report, our opinion on the legal sufficiency of the contemplated fire rescue service shall be delivered to the City in reliance on such legislative findings. Our opinion shall be conditioned on our engagement or bond, trial and appellate counsel in the defense of the legal sufficiency of the contemplated fire rescue assessment in the event of a court challenge. Ll 11 1 NABORS, GIBLIN & NICKERSON, P.A. ' NABORS, GIBLIN & NICKERSON, P.A. 34 11584 Legal Sufficiency Conclusion Implementation Schedule E-7 IMPLEMENTATION SCHEDULE FISCAL YEAR 1997-98 The following section describes all of the steps required TIME FRAME AND to implement and collect the fire rescue assessment in t HOME RULE the spring of 1998 and subsequent transition to the AUTHORIZATION Uniform Method of collecting the fire rescue assessment on the same bill as ad valorem taxes in Fiscal Year 1998- 99 and thereafter. Following this section is a critical events schedule identifying specific dates for all significant remaining events for the City to comply with those expected to be prescribed by the City's proposed home rule ordinance authorizing the imposition of the annual fire rescue assessments. This schedule had been modified in recent weeks to reflect administrative direction regarding the mailing of the bills in March 1998 instead of January 1998. ' in h i decides to proceed, we will immediate) cause the dissemination Assuming the City d p y of a draft home rule ordinance which will outline the procedural steps and notifications required to impose a recurring annual fire rescue assessment using a separate bill or the tax bill collection method. Upon adoption of the ordinance at a ' second reading, we will provide an initial assessment resolution to be adopted by the City. Such initial assessment resolution will, among other things, briefly describe the fire rescue assessment program, the method of apportionment, set a public hearing date for final consideration, and direct and authorize the published notification to those property owners included on an initial assessment roll. f Upon adoption of the initial assessment resolution, the City will have made the tentative decision to move forward with the imposition of special assessments to fund the fire rescue budget. Although the decision to move forward is not binding at this point, the reality of the time frames for notification and the logistics of implementation leave the City few subsequent alternatives after the public hearing but to go forward with the assessments or choose to fund the fire rescue budget through the general fund. After adopting the necessary implementing documentation, the local government must develop a computerized, non -ad valorem assessment roll which contains the basis and rate of the assessment and electronically applies them to each building subject to the assessment. The non -ad valorem assessment roll must utilize the parcel identification number and property use code classifications maintained by the property appraiser and be compatible with the ad valorem tax roll. At least 20 days prior to the public hearing, a local government must publish notice of the hearing in a newspaper of general circulation within the government's boundaries. GOVERNMENT SERVICES GROUP, INC., NABORS, GIBLIN & NICKERSON, P.A. DAVID M. GRIFFITH & ASSOCIATES, LTD 35 11584 • • After the scheduled public hearing, the City will adopt a final assessment resolution which, among other things, will confirm the initial. assessment resolution, articulate the rate of assessments, approve the assessment roll, and direct and authorize the method of collection. Once the final assessment resolution is adopted, the City will mail the bills to affected property owners. CRITICAL EVENTS The following provides information related to the remaining SCHEDULE critical events schedule: Event Date Development of Preliminary Assessment Roll November 1997 Draft Ordinance authorizing non -ad valorem November -December 1997 ' assessments Delivery of Draft Ordinance to City December 1997 City comments regarding Draft Ordinance to NG&N December 1997 iPublish Notice of Intent to use the Uniform Method December 8, 1997 of Collection for Fiscal Year 1998-99; First Publication Publish Notice of Intent to use the Uniform Method December 15, 1997 of Collection for Fiscal Year 1998-99; Second Publication Publish Notice of Intent to use the Uniform Method December 22, 1997 of Collection for Fiscal Year 1998-99; Third Publication Publish Notice of Intent to use the Uniform Method December 29, 1997 of Collection for Fiscal Year 1998-99; Fourth Publication ADOPT RESOLUTION OF INTENT FOR DECEMBER 30, 1997 FISCAL YEAR 1998-99 1 FIRST READING OF ORDINANCE AUTHORIZING DECEMBER 30, 1997 NON -AD VALOREM ASSESSMENTS 1 Finalize Final Assessment Rates and Report January 1998 GOVERNMENT SERVICES GROUP, INC., NABORS, GIBLIN & NICKERSON, P.A. DAVID M. GRIFFITH & ASSOCIATES, LTD 36 11584 t 1 1 1 1 Event Date Workshop/Briefings with City Officials regarding January 1998 Final Assessment Report POLICY DIRECTION FROM CITY COMMISSION JANUARY 1998 City advertises Ordinance authorizing non -ad January 2, 1998 valorem assessments SECOND READING OF ORDINANCE JANUARY 13, 1998 AUTHORIZING NON -AD VALOREM ASSESSMENTS CITY COMMISSION ADOPTS INITIAL JANUARY 13, 1998 ASSESSMENT RESOLUTION FOR FISCAL YEAR 1997-98 Publish Notice of Public Hearing to adopt Final January 20, 1998 Assessment Resolution for Fiscal Year 1997-98 Draft Final Assessment Resolution for January 1998 Fiscal Year 1997-98 PUBLIC HEARING TO ADOPT FINAL FEBRUARY 24, 1998 ASSESSMENT RESOLUTION FOR FISCAL. YEAR 1997-98 Print and stuff bills for Fiscal Year 1997-98 March 7-11, 1998 Mail bills to affected property owners for March 13, 1998 Fiscal Year 1997-98 Fiscal Year 1997-98 Fire Rescue Assessments March 15, 1998 Due Fiscal Year 1997-98 Fire Rescue Assessments April 15, 1998 Delinquent Mail Delinquent Notices for Fiscal Year 1997-98 May 8, 1998 *Text in bold indicates required City meetings. GOVERNMENT SERVICES GROUP, INC_, NABORS, GIBLIN & NICKERSON, P.A. DAVID M. GRIFFITH & ASSOCIATES, LTD 37 11584 To use the tax bill collection process, a local government 'FISCAL YEAR 1AND must follow the strict procedures provided in section TIME FRAME AND HOME RULE 197.3632, Florida Statutes (the "Uniform Method"). A AUTHORIZATION local government must initiate the process almost a year before it intends to begin using the Uniform Method to collect the assessments. The process begins with the passage of a resolution of intent prior to January 1 or, if the property appraiser, tax collector, and local ' government agree, March 1. The adoption of a resolution of intent does not obligate the local government to use the method or to impose a special assessment, but it is a prerequisite to using the Uniform Method. The local government must publish notice of its intent to consider a resolution to use the Uniform Method weekly for four consecutive weeks prior to a public hearing on the matter. If the resolution is adopted, the governing board must send a copy of it to the property appraiser, the tax collector, and the Florida Department of Revenue by January 10 or, if the property appraiser, tax collector, and local government agree, March 10. The City must comply with this requirement by adopting a resolution of intent and timely notifying the Dade County Property Appraiser, the Dade County Tax Collector and the Florida Department of Revenue. 1 Home Rule Ordinance expected to be adopted in January 1998 we Pursuant to the u e p p ry , will provide an initial assessment resolution to be adopted by the City. Such initial assessment resolution will, among other things, briefly describe the fire rescue assessment program, the method of apportionment, set a public hearing date for final consideration, and direct and authorize the mailed and published notifications to those property owners included on an initial assessment roll. i Upon adoption of the initial assessment resolution, the City will have made the tentative decision to move forward with the imposition of special assessments to fund the fire rescue budget. Although the decision to move forward is not binding at this point, the reality of statutory time frames for notification and certification, and the logistics of implementation leave the City few subsequent alternatives after the public hearing but to go forward with the assessments or choose to fund the fire rescue budget through the general fund. ' After adopting the necessary implementing documentation, the local government must develop a computerized, non -ad valorem assessment roll which contains the basis and rate of the assessment and electronically applies them to each building ' subject to the assessment. The non -ad valorem assessment roll must utilize the parcel identification number and property use code classifications maintained by the property appraiser and be compatible with the ad valorem tax roll. ' Under section 197.3632, Florida Statutes, property appraisers must annually provide certain information to local governments by June 1 to assist the local government in the preparation of special assessment rolls to be collected under the Uniform GOVERNMENT SERVICES GROUP, INC., NABORS, GIBLIN & NICKERSON, P.A. DAVID M. GRIFFITH & ASSOCIATES, LTD 38 11584 Method. The information must conform to that contained on the ad valorem tax roll, but the property appraiser need not submit information which is not on the ad valorem tax roll. If the local government determines that the information supplied by the property appraiser is insufficient to develop its non -ad valorem assessment roll, the local government must obtain information from other sources. Obviously, the degree of cooperation received from the office of the property appraiser in including, updating and consistently maintaining data relevant to property uses will have a direct effect on the quality and efficiency of the special assessment or non -ad valorem roll. Accordingly, successful special assessment programs are those programs designed to employ to the maximum extent possible, the information maintained by the property appraiser on the ad valorem tax roll. In addition, a special assessment program should be designed to maximize the local government's ability to electronically maintain the data base on an annual basis, which in turn minimizes the amount of manual manipulation to the special assessment roll. Statutory requirements provide that a service assessment roll must be adopted at a public hearing between June 1 and September 15 so the tax collector can merge it with the ad valorem tax roil and mail a single bill for the combined collection of assessments and ad valorem taxes. At least 20 days prior to the public hearing, a local government must publish notice of the hearing in a newspaper of general circulation within the government's boundaries and by individual first class United States mail to the owners of property subject to the assessment. After the scheduled public hearing, the City will adopt a final assessment resolution which, among other things, will confirm the initial assessment resolution, articulate the rate of assessments, approve the assessment roll, and direct and authorize the method of collection. aOnce the final assessment resolution is adopted and the roll certified on September 15 to the tax collector to be collected along with ad valorem taxes, any minor modifications, corrections or errors must be made in accordance with the procedure applicable to the correction of errors on the tax roll, upon written direction from the City to the tax collector. Collection of the special assessments and ad valorem taxes begins in November. Failure to pay the assessments and taxes result in the issuance of a tax certificate and may result in the sale of a tax deed. Recent legislation provides that effective October 1, 1997, a local government has the authority to utilize the Truth- In-Millage ("TRIM") notice to notify property owners of their respective fire rescue assessment amount, upon agreement by the property appraiser. Should the City obtain the permission of the Dade County Property Appraiser, future notification of assessment amounts may be accomplished via the GOVERNMENT SERVICES GROUP, INC., NABORS, GIBLIN & NICKERSON, P.A. DAVID M. GRIFFITH & ASSOCIATES, LTD 39 11584 • • 1 1 1 1 1 1 TRIM notice. If the City expects to employ the use of the TRIM notice, it is imperative to begin coordinating with the property appraiser in April. CRITICAL EVENTS The following provides a general review related to the SCHEDULE remaining critical events schedule: Event Advertise Notice of Intent to use the Uniform Method Adopt Notice of Intent to use Uniform Method for Fiscal Year 1998-99 Implement interim assessment procedures (City begins collection at Certificate of Occupancy) Update fire rescue budget for Fiscal Year 1998-99 Update assessment roll for Fiscal Year 1998-99 including delinquents for Fiscal Year 1997-98 Calculate annual assessment rates for Fiscal Year 1998-99 Preliminary assessment resolution for for Fiscal Year 1998-99 Date November - December 1997 December 1997 March 1, 1998 May -June 1998 July 1998 July 1998 July 1998 First class notices July -August 1998 Published notice July -August 1998 Preliminary assessment roll for Fiscal Year 1998-99 July -August 1998 Annual assessment resolution for July -August 1998 Fiscal Year 1998-99 Final assessment rates for July -August 1998 Fiscal Year 1998-99 Certify the Fiscal Year 1998-99 assessment by September 15, 1998 GOVERNMENT SERVICES GROUP, INC., NABORS, GIBLIN & NICKERSON, P.A. DAVID M. GRIFFITH & ASSOCIATES, LTD 40 11584 ---- �--- [--- r--- ---- ---' --- '--' Appends A 1 County Land Use Codes or CL UC Codes Use CL UC Code Description AGRICULTURAL 0071 GROVE OR ORCHARD 0072 CROPS ' 0079 MIXED USE - AGRICULTURAL COMMERCIAL 0011 RETAIL OUTLET 0012 REPAIRS - NON AUTOMOTIVE 0013, OFFICE BUILDING 0014 WHOLESALE OUTLET 0015 ENTERTAINMENT 0017 COMMERCIAL - TOTAL VALUE 0018 CONDOMINIUM - COMMERCIAL 0019 AUTOMOTIVE OR MARINE 0021 HOTEL 0022 MOTEL 0025 0026 ENTERPRISE ZONE - TOTAL VAL SERVICE STATION - AUTOMOTIV 0029 MIXED USE - COMMERCIAL INDUSTMAL/WAREHOUSE 0031 MINERAL PROCESSING 0032 LIGHT MFG & FOOD PROCESSIN 0034 CANNERIES - BOTTLER 0036 HEAVY IND OR LUMBER YARD 0037 WAREHOUSE OR STORAGE 0039 MIXED USE - INDUSTRIAL 0061 AIRPORT/TERMINAL OR MARINA 0063 UTILITY INSTITUTIONAL 0040 MUNICIPAL 0041 EDUCATIONAL - PRIVATE 0042 CLUB OR HALL - PRIVATE 0043 HEALTH CARE 0044 RELIGIOUS 0045 PUBLIC ADMINISTRATION 0046 PENAL INSTITUTION 0047 DADE COUNTY 0048 BOARD OF PUBLIC INSTRUCTIO 0049 MIXED USE - GOVERNMENTAL 1 0050 0055 CULTURAL - LITERARY BENEVOLENT 0056 SCIENTIFIC 0058 YMCA - YWCA 0059 MIXED USE - INSTITUTIONAL 0085 SO FLORIDA WATER MGMT DIST 0086 TRUSTEE II FUND 1 A-1 11584 1 1 1 1 1 1 1 1 1 1 1 1 Use CL UC Code Description 0098 FEDERAL 0099 STATE OF FLORIDA MULTI -FAMILY 0003 MULTIFAMILY 3 OR MORE UNITS NOT USED 0000 REFERENCE ONLY 0016 LEASEHOLD INTEREST 0020 DOCK - TOTAL VALUE 0024 CAMPSITE 0051 PRIVATE PARK 0052 PLAYGROUND 0053 GOLF COURSE 0054 CEMETARY 0062 RAILROAD ASSESSMENT 0064 RIGHT-OF-WAY 0065 PARKINGNACNT LOT ENCLOSE 0066 EXTRA FEA OTHER THAN PARKI 0069 MIXED USE - MISCELLANEOUS 0082 GLADE 0083 MARSH OR SWAMP 0084 RECREATIONAL OR ENDANGER 0089 BACK ASSESSMENT 0090 LAND AVAILABLE FOR TAXES 0091 RIVER 0092 LAKE 0093 SUBMERGED LAND 0096 OFFICE USE ONLY PUBLIC HOUSING OOG3 GOVERNMENT MULTI -FAMILY SINGLE FAMILY 0001 RESIDENTIAL - SINGLE FAMILY 0002 DUPLEX 0004 RESIDENTIAL - TOTAL VALUE 0005 CLUSTER HOME 0006 MOBILE HOME 0007 CONDOMINIUM - RESIDENTIAL 0008 COOPERATIVE - RESIDENTIAL 0009 MIXED USE - RESIDENTIAL 0010 TOWNHOUSE 0023 CONDOMINIUM - TIMESHARING 0057 PARSONAGE VACANT 0080 VACANT LAND GOVERNMENT 0081 VACANT LAND 0088 O/G/M RIGHTS A-2 11584 titij of WALTER J. FOENIAN City Clerk May 5, 1998 Evelyn Jefferson Municipal Code Corp. P.O. Box 2235 Tallahassee, FL 32316 Dear Ms. Jefferson JOSE GARCIA-PEDROSA City Manager Enclosed herewith please find a copy of the following Ordinances which amend the Code of the City of Miami, Florida: 14584' 11588 11589 11592 11596 11597 11598 11599 11600 11601 11602 11603 11604 If I can be of any further assistance, please do not hesitate to call. Yours trul Elvi Gallastegui-Alonso Deputy City Clerk Enc. OFFICE OF THE CITY CLERK/ 3500 Pan American Drive/P.O. Box 330708/Miami, FL 33233/(305) 250-5360/FAX: (305) 858-1610 �itlj af ,ffltamof WALTER 1. FOEMAN City Clerk May 5, 1998 Isel Fernandez Maldonado Court Operations Officer 1351 Northwest 12`' Street Room 8100 (8' Floor) Miami, FL 33125 Dear Ms. Maldonado: C-CY OF,. � nnn nun � FF.0 )OSE GARCIA-PEDROSA City Manager Enclosed herewith please find a copy of the following Ordinances which amend the Code of the City of Miami, Florida: IT584 11588 11589 11592 11596 11597 11598 11599 11600 11601 11602 11603 11604 Please acknowledge receipt of same by affixing your signature to the enclosed copy of this letter, and returning it to this office for our files. Thank you. Very truly yours, Walter J. Foeman City Clerk By: Deputy City Clerk RECEIVED BY: DATE: Enc. OFFICE OF THE CITY CLERK/ 3500 Pan American Drive/P.O. Box 330708/Miami, FL 33233/(305) 250-5360/FAX: (305) 858-1610 WALTER J. FOEMAN City Clerk May 5, 1998 Rosemary Ricotta Office of the State Attorney 1351 Northwest 12th Avenue Miami, FL 33136-2111 Dear Ms. Ricotta: c��Y oF,b MI„ � Is u J. o.. FV0 10SE GARCIA-PEDROSA City Manager Enclosed herewith please find a copy of the following Ordinances which amend the Code of the City of Miami, Florida: C1_1584 11588 11589 11592 11596 11597 11598 11599 11600 11601 11602 11603 11604 Please acknowledge receipt of same by affixing your signature to the enclosed copy of this letter, and returning it to this office for our files. Thank you. Very truly yours, Walter J. Foeman City Clerk . By- eputy City !C1 er RECEIVED BY: DATE: Enc. a/s OFFICE OF THE CITY CLERK/ 3500 Pan American Drive/P.O. Box 330708/Miami, FL 33233/(305) 250-5360/FAX: (305) 858-1610 NOTICE MIAMI DAILY BUSINESS REVIEW Published Daily except Saturday, Sunday and Legal Holidays Miami, Dade County, Florida. STATE OF FLORIDA COUNTY OF DADE: Before the undersigned authority personally appeared Octelma V. Ferbeyre, who on oath says that she is the Supervisor, Legal Notices of the Miami Daily Business Review f/k/a Miami Review, a daily (except Saturday, Sunday and Legal Holidays) newspaper, published at Miami in Dade County, Florida; that the attached copy of advertisement, being a Legal Advertisement of Notice in the matter of CITY OF MIAMI ORDINANCE NO. 11584 in the ...................... .XXXY-X....................................... Court, was published in said newspaper in the Issues of Jan 28, 1998 Affiant further says that the said Miami Daily Business Review is a newspaper published at Miami in said Dade County, Florida, and that the said newspaper has he been continuously published in said Dade County, Florida, each day (except Saturday, Sunday and Legal Holidays) and has been entered as second class mail matter at the post office in Miami in said Dade County, Florida, for a period of one year next preceding the first publication of the attached copy of.advertisement; and affiant further says that she has neither paid nor promised any pens m or corporation any discount, rebate, commiss,. mfun for the purpose of securesthis advertise;WiPT public tion in the said 2 8 of.. ... (SEAL) Octelma V. Ferbeyre to and subs fore me this nuar 98 �..................... A.D. 19...... `A+BY pG OFFICIAL NOTARY SEAL I k to 4ANETT LLERENA k # COMMISSION NUMBER a ? Q CC566004 MY COMMISSION EXPIRES OF FVO JUNE 23,2000 All interested persons "will take notice that on the 30th' day. of, December, 1997, the.City Commission of Miami, Florida, adopted the following titled ordinances: ORDINANCE NO. 11584 AN ORDINANCE CREATING NEW APTER 19.5 OF THE -CODE OF THE CITY OF.MIAMI,-FLORIDA, AS AMENDED, ENTITLED: "FIRE RESCUE ASSESSMENT," RELATING'TO THE PROVISION' OF. FIRE RESCUE SERVICES, FACILI- TIES, AND PROGRAMS IN THE CITY OF MIAMI, FLORIDA; AUTHORIZING�40EE •IMPOSITION AND COLLECTION. OF FIRE RESCUE%ASSESSMENTS AGAINST PROPERTY THROUGHOUT THE CITY OF MIAMI; PROVIDING PER- TAIN DEFINITIONS AND DEFINING THE TERM "FIRE-RES- .CUE ASSESSMENT,; ESTABLISHING THE PROCEDURES FOR ' IMPOSING ' FIRE RESCUE ASSESSMENTS; PROVIDING THAT FIRE -RESCUE ASSESSMENTS CON-' STITUTE A LIEN 'ON ASSESSED PROPERTY UPON ADOPTION OF ASSESSMENT ROLL; PROVIDING THAT THE LIEN FOR A FIRE RESCUE ASSESSMENT COL- LECTED- PURSUANT TO SECTIONS 197.3632 AND 197:3635, - FLORIDA STATUTES, UPON- PERFECTION . SHALL ATTACH TO THE •PROPERTY ON THE PRIOR JANUARY 1, THE LIEN DATE :FOR AD VALOREM TAXES; PROVIDING THAT A PERFECTED LIEN SHALL BE EQUAL IN RANK -AND DIGNITY WITH THE LIENS OF ALL STATE, COUNTY; - DISTRICT, OR MUNICIPAL , TAXES. AND ASSESSMENTS AND SUPERIOR IN DIGNITY TO ALL 'OTHER PRIOR -LIENS, MORTGAGES, TITLES, AND CLAIMS; AUTHORIZINGTHE. IMPOSITION, OF INTERIM ASSESSMENTS PROVIDING PROCEDURES FOR COLLECTION OF FIRE RESCUE ASSESSMENTS; PROVIDING A MECHANISM- FOR THE IMPOSITION OF `ASSESSMENTS ON GOVERNMENT PROPERTY; MORE PARTICULARLY BY ADDING NEW • SECTIONS 19.5-1 THROUGH 19.5-23 TO SAID CODE; CONTAINING A REPEALER PROVISION AND A SEVERABILITY CLAUSE; PROVIDING AN EFFECTIVE DATE; AND PROVIDING FOR INCLUSION,IN THE CITY CODE. ORDINANCE, NO.11585 f• AN EMERGENCY ORDINANCE ESTABLISHING A NEW SPECIAL REVENUE FUND ENTITLED:�:.'DCF/RET (PY'98) - REFUGEE EMPLOYMENT AND TRAINING PROGRAM," AND APPROPRIATING FUNDS'FOR'ITHE OPERATION OF THE PROGRAM IN THE AMOUNT. OF $130,598 CONSISTING OF A DEPARTMENT `-OF CHILDREN AND FAMILIES GRANT, AWARD THROUGH THE SOUTH .. FLORIDA EMPLOYMENT AND TRAINING_ CONSORTIUM (SFETC); AUTHORIZING THE .CITY . MANAGER —TO ACCEPT SAID GRANT AWARD AND EXECUTE THE NECESSARY DOCUMENTS, IN A FORM ACCEPTABLE TO THE CITY ATTORNEY, WITH THE SF.ETC FOR THIS PURPOSE; CONTAINING A REPEALER PROVISION AND A I SEVERABILITY CLAUSE. 'W ORDINANCE NO. 11586 AN EMERGENCY ORDINANCE AMENDING SECTION II, OF ORDINANCE NO. 11337, AS AMENDED, ADOPTED JANUARY 25, 1996, THE CAPITAL IMPROVEMENTS'. APPROPRIATIONS ORDINANCE, TO ESTABLISH TWO (2) NEW CAPITAL_ IMPROVEMENT -PROJECTS: "SOUTH FLORIDA URBAN SEARCH AND. RESCUE PROGRAM," PROJECT NO.' 313826, AND "FEMA/USAR GRANT PROGRAM;" . PROJECT NO. 313827, AND APPRO- PRIATING FUNDS FOR SAID PROJECTS; CONTAINING A REPEALER PROVISION AND A SEVERABILITY CLAUSE. ORDINANCE'NO.11587 AN EMERGENCY ORDINANCE AMENDING ORDINANCE NO. 11466, WHICH ESTABLISHED INITIAL RESOURCES AND APPROPRIATIONS FOR A SPECIAL REVENUE FUND ENTITLED: "COPS UNIVERSAL- HIRING," THEREBY APPROPRIATING ADDITIONAL FUNDS, N' THE AMOUNT OF$14,724,822.00 CONSISTING OF A GRANT FROM THE U.S. DEPARTMENT., OF -JUSTICE; AUTHORIZING THE CITY. MANAGER TO ACCEPT SAID GRANT AND TO EXECUTE THE NECESSARY DOCUMENTS TO ACCEPT SAID GRANT;. CONTAINING A REPEALER PROVISION AND SEVERABILITY CLAUSE. - ORDINANCE.N0.11588 AN EMERGENCY ORDINANCE AMENDING. SECTION 2-. 10i3(a) AND (d)(1)-OF THE CODE OF -CITY OF MIAMI;. FLORIDA, AS AMENDED, TO INCREASE THE NUMBER OF. MEMBERS-- ON THE MIAMI -SPORTS AND_ EXHIBITION -AI ITHORITV FAhM FIVE TO FLFVFN: TO- PROVIDE -FOR� APPOINTMENT OF CHAIRPERSON TO SAID AU Ty' -AND TO PROVIDE FOR THE CONSTITUU SI00 AA QUORUM CONTAINING A REPEALER PRO SEVERABILITY.;CLAUSE; PROVIDING FOR AN EFFECTIVE • DATE:: ::Y - . = , t ~� . I ORDINANCE NO 11589 AN ORDINANCE AMENDING -SECTION 40 245 -OF THE CODE OF THE CITY OF MIAMI, FLORIDA AS AMENDED, BY PROVIDING FOR INVESTMENTS TO BE. MADE IN ASSET BACKED SECURITIES FOR MEMBERS OF; THE CITY OF MIAMI GENERAL EMPLOYEES' AND'. SANITATION EMPLOYEES' RETIREMENT TRUST ("GESE C TRUST'); CONTAINING A REPEALER PROVISION AND A SEVERABILITY CLAUSE; PROVIDING FOR AN EFFECTIVE DATE. l ORDINANCE NO 115W AN ORDINANCE. ESTABLISHING -A NEW SPECIAL REVENUE. FUND ENTITLED.." FEMA(USAR GRANT AWARD- ` (FY'96-97") AND.- APPROPRIATING $76,500.00 - TO SAID { FUND; AUTHORIZING THE CITY MANAGER TO ACCEPT A GRANT FROM THE FEDERAL MANAGEMENT AGENCY ("FEMA") FOR EQUIPMENT, TRAINING; MANAGEMENT f, AND ADMINISTRATION OF- TASK; FORCE AFFAIRS AND:TO EXECUTE. -THE NECESSARY DOCUMENTS, IN A t FORM. ACCEPTABLE TO THE CITY ATTORNEY, : TO . IMPLEMENT ACCEPTANCE OF SAID ,; GRANT;- CON- TAINING A REPEALER PROVISION AND A- SEVERABILITY CLAUSE. ORDINANCE NO 11591AN ORDINANCE - : ESTABLISHING -A_ NEW SPECIAL. REVENUE FUND ENTITLED, 'ALTERNATIVE -,FUEL , -VEHICLE :GRANT . PROGRAM" AND APPROPRIATING FUNDS FOR THE OPERATION OF SAME IN THE'.AMOUNT -; OF .$96,095:00, CONSISTING `OF,A GRANT FROM THE SOUTH FLORIDA REGIONAL - PLANNING COUNCIL ("SFRPC") FOR THE PURCHASE OF SIX ELECTRIC CARS FOR USE IN. THE.MIAMI RIVERSIDE CENTER CAR POOL FLEET; AUTHORIZING THE CITY MANAGER TO ACCEPT SAID GRANT AWARD FROM SFRPC AND TO EXECUTE } THE NECESSARY- DOCUMENTS, IN A FORM ACCEPTABLE TO THE CITY ATTORNEY, TO IMPLEMENT' ACCEPTANCE OF -SAID GRANT; CONTAINING A REPEALER PROVISION AND A SEVERABILITY CLAUSE. ORDINANCE NO.11592 AN ORDINANCE AMENDING CHAPTER 42, ARTICLE VI, SECTIONS 42-82 THROUGH 42-85 OF THE CODE OF THE CITY OF MIAMI; FLORIDA, AS AMENDED,. CONCERNING _ "'VEHICLE IMPOUNDMENT"; •SETTING. -.FORTH--NEW i PROCEDURES FOR SCHEDULING= -PRELIMINARY AND FINAL HEARINGS FOR'VEHICLE; IMPOUNDMENT°CASES;` .. ' - CONTAINING A REPEALER PROVISION7. -AND AD SEVERABILITY CLAUSE; PROVIDING 'FOR AN EFFECTIVE' DATE. . ORDINANCE NO.11593 AN ORDINANCE- AMENDING SECTION 1 OF ORDINANCE,,, NO. 11337, AS AMENDED, ADOPTED JANUARY 25, 1996, THE CAPITAL IMPROVEMENTS APPROPRIATIONS ORDINANCE, THEREBY INCREASING APPROPRIATIONS:-' TO EXISTING. CAPITAL IMPROVEMENT PROJECT NO. 10 au!j'quws u4l'uuulu'nuuu4a_-UL wI-M."rf---- --- aBuey 'WOS 1S d!ysuMol '4E sa paquosep Alielno!iied aiOw Buleq Pue 'ise3 Z4 uno a e o s iooa uo!ioaS 10 (w 1•M'S) jauenb-auo isom4inoS ayl u! 'epuo!d ' �i 0 P 01 P _ U o!Ignd' e4i 10 '8 e8ed ie•'ZE Moog field u! pepiooai se ioeie43 %old!Paso41 1V ld 03103k1l103 SN3auvE) SflfO 10 L loolg 'Ot Pue.B siol to suogia 40l 133l1Vd I4£4Z-0£OLg N01103S- ; I I ummqun-Aouguel 'ANtldW00: 1113M3S T 831tlM 30V0-1WtlIW •10 'Aue 1! iseialu! 941 ' 1 • . •uMou*lun Aoueuei'NOI1VV0dH03 V011:1013 V "3NL'tl01HOld d0 3EmolS 1NV18NI do'Aue;!'iseiaiura4-L umou)lun Aoueue1'N0I1VH0d903 VORIOId tl ' 3NI "301n!!3S JNnnVH 1` U3N3°J :10 'Aue 11 'iseialu! 041 6MOu3lun Aoueuai 'NOI1tlk10dtl00 V011101d " V 'ANtldW001H`611 12 113MOd VOIHO 1d' )o'Aue;!'y$eiaiu! eyl umouMun Aoueuai 'Nol mi0clUO3 13UVMV1-3a V 'ANWWOD VIG3W 113TI3 .1o'Aue i!'iseieiul941. ,,......n,�n.,eum_uM.,,MupJ11gO Hl1 Ln7J.d�"1Ni. . o M __j '_ CITY OF MIAMI, FL t NOTICE OF PROPOSED CrD AN A Notice is hereby given that the city - commission of the City" of Miami, Florida, will consider the following ordinance on second and final reading on January 13, 1998, commencing at 10:00 a.m:, in the City Commission Chambers, 3500 Pan American Drive, -'Miami, MIAMI DAILY BUSINESS REVIEW Florida:. // Published Daily except Saturday, Sunday and ORDINANCE NO. `" �� Legal Holidays AN ORDINANCE CREATING NEW CHAPTER 19.5 OF THE Miami, Dade County, Florida. CODE OF THE CITY OF MIAMI, FLORIDA, AS AMENDED, FLORIDA ENTITLED: -"FIRE -RESCUE. ASSESSMENT,' RELATING TO STATE OF FL COUNTY OF GRIDDADETHE PROVISION OF FIRE -RESCUE SERVICES, FACIL- ITIES, AND PROGRAMS. IN THE CITY OF MIAMI, FLOR- Before the undersigned authority personally appeared IDA; AUTHORIZING THE,IMPOSITION AND COLLECTION Octelma V. Ferbeyre, who on oath says that she is the OF FIRE -RESCUE ASSESSMENTS AGAINST PROPERTY Supervisor, Legal Notices of the Miami Daily Business THROUGHOUT THE CITY OF MIAMI; PROVIDING CER-• Review f/k/a Miami Review, a daily (except Saturday, Sunday TAIN DEFINITIONS AND DEFINING THE TERM 'FIRE - and Legal Holidays) newspaper, published at Miami in Dade RESCUE ASSESSMENT% ESTABLISHING THE PROCED- County, Florida; that the attached copy of advertisement, URES FOR. IMPOSING. FIRE -RESCUE ASSESSMENTS; being a Legal Advertisement of Notice in the matter of PROVIDING THAT. FIRE:RESCUE ASSESSMENTS, CON- _ STITUTE A LIEN ON. ASSESSED PROPERTY UPON . CITY OF MIAMI ADOPTION OF ASSESSMENT ROLL;. PROVIDING THAT -THE ,LIEN . FOR ' A FIRE -RESCUE ASSESSMENT COL PROPOSED ORDINANCE 1/13/98 LECTED PURSUANT TO SECTIONS 197.3632 AND ORD . CREATING NEW CHAPTER 197.3635, FLORIDA STATUTES, UPON PERFECTION 19 . 5 , ETC. -SHALL ATTACH TO THE PROPERTY..ON THE PRIOR` JANUARY.1, THE LIEN DATE FOR AD VALOREM TAXES; PROVIDING THAT A PERFECTED LIEN SHALL BE EQUAL in the ...................... XXXXX....................................... Court, IN, RANK AND DIGNITY WITH THE LIENS OF ALL STATE, was published in said newspaper in the issues of COUNTY, DISTRICT, OR MUNICIPAL TAXES AND -AS- Jan 2 1998 SESSMENTS AND -SUPERIOR IN DIGNITY TO ALL OTHER e PRIOR LIENS, -MORTGAGES, TITLES, AND CLAIMS; AUTHORIZING THE IMPOSITION OF INTERIM ASSESS- MENTS; PROVIDING PROCEDURES FOR COLLECTION OF FIRE -RESCUE ASSESSMENTS; PROVIDING A MECH- ANISM FOR THE IMPOSITION, OF ASSFSSMENTS ON - Affiant further says that the said Miami Daily Business GOVERNMENT PROPERTY; MORE PARTICULARLY BY Review is a newspaper published at Miami in said Dade ADDING NEW SECTIONS 19.5-1 THROUGH 19.5-23 TO* County, Florida, and that the said newspaper has heretofore SAID CODE; CONTAINING A REPEALER PROVISION AND - been continuously published in said Dade County, Florida, A SEVERABILITY CLAUSE; PROVIDING AN EFFECTIVE . each day (except Saturday, Sunday and Legal Holidays) and DATE; AND PROVIDING FOR INCLUSION IN THE CITY has been entered as second class mail matter at the post CODE, office in Miami in said Dade County, Florida, for a period of one year next preceding the first publication of the attached /� /� Said proposed ordinance may: be inspected oy the public at -the copy of.advertisement; and affiant further s that she has ` VS Office .of .the City Clerk, 3500 Pan American Drive, Miami, Florida, neither pai�Wr or promised any p firm corporation nday through Friday, excluding holidays, between the hours of 8 any discoebate, commit or efund f the purpose m. and 5 p.m. of sec ns advert! t f publica ' n in the said 1 new ap AII; interested persons may. appear at the meeting and be.heard with (,respect to the proposed ordinance. Should any person desire to appeal any decisionofthe City Commission with respect to any matter, to be • ........................••••• •••• ••• ......••••• • ......• considered at this meeting, that person shall ensure that a verbatim record of the proceedings is made including all testimony and S rn to a ubscri his evidence.upon which any appeal may be based. 2 Ja ary 98 - d y of ......... ........................................ .D. 19...... r` i, WALTER J. FOEMAN CITY CLERK ............... .... ....... ..... (SEAL) (#4748) . Pay AV OFFICIAL NOTARY SEAL 1/2 98=4_-010276M Octelma V. Ferbeyre p — 11 knoo roMNETT LLERENA * ff COMMISSION NUMBER 9) Q CC566004 MY COIIAAflMSION EXPIRES OF FVO JUNE 23.2000 .