HomeMy WebLinkAboutR-98-0885J-98-973
9/14/98
RESOLUTION NO. 9 8 8 8 5
A RESOLUTION, WITH ATTACHMENTS, RELATING TO
THE PROVISION OF FIRE RESCUE SERVICES,
FACILITIES AND PROGRAMS IN THE CITY OF MIAMI,
FLORIDA; RE -IMPOSING FIRE RESCUE ASSESSMENTS
AGAINST ASSESSED PROPERTY LOCATED WITHIN THE
CITY OF MIAMI FOR THE FISCAL YEAR BEGINNING
OCTOBER 1, 1998; APPROVING THE RATE OF
ASSESSMENT; APPROVING THE ASSESSMENT ROLL;
AND PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, the City Commission enacted Ordinance No. 11584
(the "Ordinance"), which amended the Code of the City of Miami,
Florida (the "Code"), by adding new Chapter 19.5, entitled "Fire
Rescue Assessment", which authorizes the imposition of Fire
Rescue Assessments for fire rescue services, facilities, and
programs against Assessed Property located within the City; and
WHEREAS, the re -imposition of a Fire Rescue Assessment for
fire rescue services, facilities, and programs each fiscal year
is an equitable and efficient method of allocatina and
apportioning Fire Rescue Assessed Costs among parcels of Assessed
Property; and
WHEREAS, the City Commission desires to re -impose a fire
rescue assessment program within the City using the tax bill
ATTACHMENT (S)
CONTAINED
CITY COiV M M ON
MEETING QF
S E P 14 1998
RawkAm
98- S8r
collection method for the Fiscal Year beginning on October 1,
1998; and
WHEREAS, the City Commission adopted Resolution No. 98-773
on July 21, 1998, which was subsequently amended by Resolution
No. 98-817 on August 14, 1998 (hereinafter collectively the
"Preliminary Rate Resolution"), containing and referencing a
brief and general description of the fire rescue facilities and
services to be provided to Assessed Property, describing the
method of apportioning the Fire Rescue Assessed Cost to compute
the Fire Rescue Assessment for fire rescue services, facilities,
and programs against Assessed Property, estimating a rate of
assessment, and directing the updating and preparation of the
Assessment Roll, provision of published notice required by the
Ordinance and mailed notice if circumstances described in Section
19.5-10 of the Code of the City of Miami so require; and
WHEREAS, pursuant to the provisions of Section 19.5-12 of
the Code, the City is required to confirm or repeal the
Preliminary Assessment Resolution, with such amendments as the
City Commission deems appropriate, after hearing comments and
objections of all interested parties; and
WHEREAS, the updated Assessment Roll has heretofore been
made available for inspection by the public, as required by
-2- 98- 885
Section 19.5-9 of the Code; and
WHEREAS, notice of a public hearing has been published and
mailed, as required by the terms of Sections 19.5-10 and 19.5-11
of the Code, which provides notice to all interested persons of
an opportunity to be heard; an affidavit regarding the form of
notice mailed being attached hereto as Appendix A and the proof
of publication being attached hereto as Appendix B; and
WHEREAS, a public hearing was held on September 14, 1998,
and comments and objections of all interested persons have been
heard and considered as required by the provisions of
Section 19.5-12 of the Code;
NOW, THEREFORE, BE IT RESOLVED BY THE COMMISSION OF THE CITY
OF MIAMI, FLORIDA:
Section 1. This Resolution is adopted pursuant to
Chapter 19.5 of the Code of the City of Miami, Florida, as
amended (the "Code"), the Preliminary Assessment Resolution,
Sections 166.021 and 166.041, Florida Statutes and other
applicable provisions of law.
Section 2. Definitions and Interpretation. This
Resolution constitutes the Annual Rate Resolution as defined in
Chapter 19.5 of the Code. All capitalized terms in this
Resolution shall have the meanings defined in Chapter 19.5 of the
-3- 98- 880
Code and, the Initial Assessment Resolution (Resolution
No. 98-325), and the Preliminary Rate Resolution.
Section 3. Re -imposition of Fire Rescue Assessments.
(A) The parcels of Assessed Property described in the
Assessment Roll, as updated, which is hereby approved, are hereby
found to be specially benefited by the provision of the fire
rescue services, facilities, and programs described or referenced
in the Preliminary Rate Resolution, in the amount of the Fire
Rescue Assessment set forth in the updated Assessment Roll, a
copy of which was present or available for inspection at the
above referenced public hearing and is incorporated herein by
reference. It is hereby ascertained, determined and declared
that each parcel of Assessed Property within the City will be
specially benefited by the City's provision of fire rescue
services, facilities, and programs in an amount not less than the
Fire Rescue Assessment for such parcel, computed in the manner
set forth in the Preliminary Rate Resolution. Adoption of this
Annual Rate Resolution constitutes a legislative determination
that all parcels assessed derive a special benefit, as set forth
in Chapter 19.5 of the Code in a manner consistent with the
legislative declarations, determinations and findings as set
forth in the Ordinance, the Initial Assessment Resolution, and
the Preliminary Rate Resolution from the fire rescue services,
facilities, or programs to be provided and a legislative
determination that the Fire Rescue Assessments are fairly and
reasonably apportioned among the properties that receive the
special benefit as set forth in the Preliminary Rate Resolution.
(B) The method for computing Fire Rescue Assessments
described or referenced in the Preliminary Rate Resolution is
hereby approved.
(C) For the Fiscal Year beginning October 1, 1998, the
estimated Fire Rescue Assessed Cost to be assessed is
$14,540,000. The Fire Rescue Assessments to be assessed and
apportioned among benefited parcels pursuant to the Cost
Apportionment and Parcel Apportionment to generate the estimated
-4- 9$ - 885
Fire Rescue Assessed Cost for the Fiscal Year commencing
October 1, 1998, are hereby established as follows:
ESIDENTIAL PROPER
SE CATEGORIES
Rate Per
Dwelling Unit
Single Family
$6
ulti-Family
$7
Public Housing
$21
ON -RESIDENTIAL
PROPERTY US
CATEGORIES
Building
Classification
(in square foot
ranges)
Commerci
al
Industria
l/
Warehouse
Institution
al
< 1,999
$5
$1
$82
2,000 - 3,499
$11
$33
$16
3,500 - 4,999
$20
$58
$28
5,000 - 9,999
$28
$84
$412
10,000 - 19,999
$57
$167
$82
20,000 - 29,999
$1,14
$334
$1,64
30,000 - 39,999
$1,72
$501
$2,472
40,000 - 49,999
$2,29
$668
$3,29
50,000 - 59,999
$2,87
$835
$4,12
60,000 - 69,999
$3,443
$1,003
$4,94
70,000 - 79,999
$4,01
$1,170
$5,76
80,000 - 89,999
$4,591
$1,337
$6,59
90,000 - 99,999
$5,16E
$1,504
$7,41
100,000
124,999
$5,73S
$1,671
$8,23
125,000
149,999
$7,174
$2,089
$10,29
150,000
174,999
$8, 60c,
$2,506
$12,35
175,000
199,999
$10,043
$2,924
$14,41
>200,000
$11,47
$3,342
$16,47
The above rates of assessment are hereby approved. Fire Rescue
Assessments for fire rescue services, facilities, and programs in
the amounts set forth in the updated Assessment Roll, as herein
approved, are hereby levied and re -imposed on all parcels of
Assessed Property described in such Assessment Roll for the
Fiscal Year beginning October 1, 1998.
(D) As authorized in Section 19.5-19 of the Code, interim
Fire Rescue Assessments are also levied and imposed against all
property for which a Certificate of Occupancy is issued after
adoption of this Resolution based upon the rates of assessment
-5- 9 8 - 885
approved herein.
(E) Fire Rescue Assessments shall constitute a lien upon
the Assessed Property so assessed equal in rank and dignity with
the liens of all state, county, district or municipal taxes and
other non -ad valorem assessments. The inclusion of an amount
equivalent to any delinquent Fire Rescue Assessment previously
imposed by the City which is included in the Fire Rescue
Assessment imposed by this Annual Rate Resolution, shall result
in the lien for such prior year's assessment being supplemented
and transferred to the Final Assessment Resolution imposed by
this Annual Rate Resolution upon certification of the non -ad
valorem roll to the tax collector. Except as otherwise provided
by law, such lien shall be superior in dignity to all other
liens, titles and claims, until paid.
(F) The Assessment Roll, as herein approved, together with
the correction of any errors or omissions as provided for in the
Ordinance, shall be delivered to the Tax Collector for collection
using the tax bill collection method in the manner prescribed by
the Ordinance. The Assessment Roll, as delivered to the Tax
Collector, shall be accompanied by a Certificate to Non -Ad
Valorem Assessment Roll in substantially the form attached hereto
as Appendix C.
Section 4. Confirmation of Preliminary Rate Resolution.
The Preliminary Rate Resolution is hereby confirmed.
Section 5. Effect of Adoption of Resolution. The
adoption of this Annual Rate 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 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
-6-
98 -- 885
secure relief within 20 days from the date of this Annual Rate
Resolution.
Section 6. Effective Date. This Resolution shall become
effective immediately upon its adoption and signature of the
Mayor . l/
PASSED AND ADOPTED this 14th day of September , 1998.
ATTEST:
JOE CAROLLO, MAYOR
In accordance with Miami Code Sec. 2-36, since the Mayor di;rl <,+ ;n,�;�-.•, r. , _ f
this legislation by signing it in the designated place provs: r. r
becomes effective with the elapse of ten (10) days from the o4 0l'
regarding saw, without the Mayor exercising aYeto.
wafter J, an, C Ctark
WALTER J. FOEMAN, CITY CLERK
APPROVED TO FfM CORRECTNESS
ATTORNEY
W2921:GKW:BSS
l� If the Mayor does not sign this Resolution, it shall become effective at
the end of ten calendar days from the date it was passed and adopted.
If the Mayor vetoes this Resolution, it shall become effective
immediately upon override of the veto by the City Commission.
-�- 98- 885
APPENDIX A
AFFIDAVIT REGARDING NOTICE MAILED TO PROPERTY OWNERS
A-1
98- 885
AFFIDAVIT OF MAILING
BEFORE ME, the undersigned authority, personally appeared
Walter J. Foeman, Camille S. Gianatasio, and Kevin Butler, who,
after being duly sworn, depose and say:
1. Walter J. Foeman as City Clerk of the City of Miami,
Florida ("City"), pursuant to that certain professional services
agreement involving Government Services Group, Inc. ("GSG")
initially entered into with the City on November 26, 1996 under
the authority and direction received from the City Commission,
timely directed the preparation of the Assessment Roll and the
preparation, mailing, and publication of notices in accordance
with the Fire Rescue Assessment imposed pursuant to Ordinance No.
11584, codified as Chapter 19.5 of the City Code, Fire Rescue
Assessment Ordinance adopted by the City Commission on January
28, 1998 (the "Assessment Ordinance") in conformance with the
Preliminary Rate Resolution adopted by the City Commission on
July 21, 1998 and as amended on August 14, 1998 (hereinafter
collectively the "Preliminary Rate Resolution"). The Preliminary
Rate Resolution directed and authorized notice by First Class
Mail to affected owners in the event circumstances described in
Chapter 19.5 of the Code so required.
2. Camille S. Gianatasio is Vice President of GSG. GSG
has caused the notices required by the Assessment Ordinance,
which authorizes the imposition of Fire Rescue Assessments to be
prepared in conformance with the Preliminary Rate Resolution. An
exemplary form of such notice is attached hereto. GSG has caused
such individual notices for each affected property owner to be
A-1
98- 885
prepared and each notice included the following information: the
purpose of the assessment; the total amount proposed to be levied
against each parcel and whether an amount equivalent to any
delinquent Fire Rescue Assessments is included; the unit of
measurement to be applied against each parcel to determine the
assessment; the number of such units contained within each
parcel; the total revenue the City expects to collect by the
assessment; a statement that failure to pay the assessment will
cause a tax certificate to be issued against the property which
may result in a loss of title; a statement that all affected
property owners have a right to appear at the hearing and to file
written objections with the local governing board within 20 days
of the notice; and the date, time, and place of the hearing.
3. On or before August 24, 1998, GSG delivered and
directed the mailing of the above -referenced notices by Mail
Master of Tallahassee, Inc. ("Mail Master"), in accordance with
the Assessment Ordinance and the Preliminary Rate Resolution by
First Class Mail, to each affected owner, prepared in accordance
with the Preliminary Rate Resolution, at the addresses then shown
on the real property assessment tax roll database maintained by
the Dade County Property Appraiser for the purpose of the levy
and collection of ad valorem taxes. Notices to property owners
receiving multiple individual notices were mailed, or caused to
be mailed by GSG on or before August 24, 1998.
4. Kevin Butler is President of Mail Master. As directed
above, Mail Master, mailed or caused to be mailed on or before
A-2
August 24, 1998, the above -referenced notices delivered to Mail
Master by GSG.
FURTHER AFFIANTS SAYETH NOT.
A-3
Walter J. roeman-, affiant
e S: G} gasV/i affiant
Kevin Iluf ler, affiant
98- 8815
STATE OF FLORIDA
COUNTY OF MIAMI-DADE
The foregoing Affidavit
subscribed before me this
Walter J. Foeman, City clerk,
personally known to me or has
as identification and did take
(SEAL)
STATE OF FLORIDA
COUNTY OF LEON
of Mailing was sworn
_ day of ,
City of Miami, Florida.
produced
and oath.
to and
1998 by
He is
Notary Signature
Notary Public
State of Florida At Large
Notary Name Printed
The foregoing Affidavit of Mailing
subscribed before me this day of
Camille S. Gianatasio, Vice President,
Group, Inc., a Florida limited corporation.
known to me or has produced
and did take an oath.
Notary Signat e
Notary Public
State of Florida At Large
It(o L Ma lone
(SEAL)
.: MY CpMIyMS M Y 0=115 EXPIRES
gpHpEpTl f1RO�YFAN WOUKE.INC.
STATE OF FLORIDA
COUNTY OF LEON
was sworn to and
September, 1998 by
Government s
She is ersonally
as identi is ion
Notary Name Printed
The foregoing Affidavit of Mailing was sworn to and
subscribed before me this /Z/ day of September, 1998 by Kevin
Butler, President, Mail M atero,f Tallahassee, Inc., a Florida
corporation. He is rsonally known to me or has produced
as identification nd did take an oath.
(SEAL)
Notary Signat re
Notary Public
I4
4
IdaMdone State of Florida At Large
.; .' MY COMMISSION III CC590115 EXPIRES a L 14aA0 e
r1 Notary Name Printed
Octobe°i 2000
BONDED TrW TRDY FAN! INSURANCE, INC
A-4 98 - 885
APPENDIX B
PROOF OF PUBLICATION
� � A
CITY OF MIAMI
NOTICE OF PUBLIC HEARING
NOTICE OF HEARING TO REIMPOSE AND PROVIDE FOR
COLLECTION OF FIRE RESCUE SPECIAL ASSESSMENTS
Notice i5 herchy given that
the City Commission of die
Citv of Miami will conduct a
puhhC hearing to conSlder
reimposing Fire Rescue Special
Assessments Ibr the provision
Of' fii-C LCI,cue services within
the City of Miami For the Fiscal
Year beginning October 1,
1998.
The hcari iv N+ ill be held at
5:00 [),Ill. on Scptenlher 14,
1998. in the City Commission
Chambers of Cite Mall, 3500
Pan American Drive, Miami,
Florida, lot the purpose of-
reccivin"I public comment on
the proposed assessments. All
affected properly owners have
a right to appear at the hearing
and to fife written objections
Willi the City Commission
within 20 days of this notice. 11'
a person decides to ,appeal any
decision made by the City
Commission with respect to any
matter considered at the hearing, such person will need a record of the
proceedings and may need to ensure that a verbatim record is made.
ncluding the testimony and evidence upon which the appeal is to he
made. In accordance with the Americans with Disabilities Act, persons
needing a special accommodation or an interpreter to participate in this
proceeding. Should contact the Cily Clerk, at 305-250-5360, at least
seven days prior to the date of the hearing.
The assessment lot- each parcel of properly will be based upon each
RESIDENTIAL
PROPERTY USE
CATEGORIES
RATE PER
DWELLING UNIT
number of hilline units alirihutcd (0 that
Parcel. The following (able reflects the
proposed Fire RCSCUC aISsCSSlllent
SChe(ILlle:
Single Family
$61.00
Multi -Family
$74.00
Public Housing
$218.00
NON-RESIDENTIAL
PROPERTY USE
CATEGORIES
BUILDING
CLASSIFICATION
(IN SQUARE
FOOT RANGES)
COMMERCIAL
INDUSTRIAL.
WAREHOUSE
INSTITUTIONAL
.1,999
$57
S17
S82
2,000 -3,499
$115
S33
$165
3,500 - 4,999
S201
$58
S288
5,000 - 9.999
S287
$84
S412
10,000 - 19,999
S574
$167
S824
20,000 - 29,999
$1,148
$334
S1,648
30,000 - 39,999
$1,722
S501
S2,472
40,000 - 49,999
$2,296
$668
S3,296
50.000 - 59,999
$2,870
S835
S4.120
60.000 - 69,999
$3,443
$1,003
S4,944
70.000 - 79,999
$4,017
$1,170
$5,768
80m0 - 89,999
$4.591
S1,337
$6,591
90,000 - 99,999
S5,165
S1,504
S7.415
100.000 - 124,999
S5,739
$1,671
$8,239
125.000 - 149.999
$7,174
$2.089
$10.299
150.000 - 174,999
$8,609
S2,506
$12.359
175,000 - 199.999
$10.043
$2.924
$14.419
>200,000 1
$11.478
$3,342
$16.479
When applicable. the Fire ReScuc Assessments Shall alSo include
lot each abetted parcel an amount equivalent to the payment delin-
quency for Ally unpaid Dire Rescue Assessment for Fiscal Ycai 1997-
1998.
PUI:Suant to Section 7 of the Preliminary Rate Resolution
(Resolution No. 98-773), the City Commission has ascertained, deter-
mined, and declared that Institutional PrOpel-lieS provide facilities and
uses to the ownership, occupants, membership- as well as the public in
aencial that other" ise might be requested or required to be provided by
the Cily. and such use thereof serves a legitimate public purpose and
provides a public benefit. Theretore, it is fair and reasonable not to
impose Fire Rescue Assessments upon such Institutional Property
whose use is also wholly
czenlpt From ❑d valorem taxa-
tion 1111&1 Florida law, which
lypicallr descrihcs improved
parcels N(hich are neither resi-
dential. commercial or industri-
al in use, and arc preclonlinanth
used For educational. eovcrn-
mental. clecmosynan contnua-
nity service, 1elieiou5. cultural,
literary- health care. hcnevolent
and Scientific purposes.
Pursuant to Section 7 of the
Pichininmy Rate ResolLIIIOIl.
the City Commission has ascer-
tained. (ICICIIIIHICd, and
declared Ihat Public liousint!
Property relieves a Shortage of
Safc or sanita l d\sclling
aCConunod;uions ;naiklhlc at
rents which persons of lose
incontc can afford. and ;Quids
conditions which olhcnyise
rniY_ht nCCC,Sitate the I'nIllk,
Cspendilurc of publiC fundS.
Therefore. it is Iair and reason-
able not to impose Fire Rescue AsSCSSI17CIItS upon PLIhhC
Housing Property.
Any shord'all in the expected Fire RCSCLIe Assessment proceeds.
clue to any reduction or C\enlption from payment of the Fire Rescue
Assessments required by law or authorised by the City ConnnissiC,n
shall be supplcnlenied by a llv Icgally J,JIlablc FLIJILK or conlhin;liion of
such funds. and shall not he paid lit- by procccdS of fundN derived Iron1
the Fire Rescue Assessments. File City Commission ll a5 also made the
legislative determination that in the event a court of rompctent juris-
diction determines :any exemption or re(Iuclion bN the City Commission
I,, improper or olhcrwise adversely affects the validity of the Fire
RCSCLIc Assessments imposed lilt till,, Fiscal Year. the sole and c\clu-
Sive remedy Shall he the imposition of a Fire RCSCLIC ASNCSSIr1CIll upon
each atlected lax parcel in the amount of the Dire RCseLIC A,,NC,,snlCrlt
that would have been othCnxisc inlposCd, S;nc ;and except for Such
reduction of Cccmplion al7ordcd to such I;tx patted by the Cily
Commission.
Copies of the Fire Rescue AN,,CN,,nlCrll OrdinancC (Ordinance No.
1 1584), the Initial As,,essnlent Rc,,olLit loll IRewlulion No. 9\-3'S). the
Final Assessment Resolution (Resolution No. 95-419), the Prehininarc
Rate Resolution (Resolution No. 95-773). and the ;unendnlent Ihereto
(Resolution No. 98-817), initialin__ the ;uuulal proceSS of updaline the
Assessment Roll and reimposing tilt File RCSCLIC A,,SC,SlnCIIts. and the
Preliminary Assessment Roll for the upcoming IISCIal year are a%ail ahlc
for inspection ❑I the Office of the City Clerk of Miami, Florida. 3SOO
Pml .-American Drive- Miami. Florida.
l'he assessments will he collected on the ad valorcnl lax hill to he
mailCLI in Noyeinhcr 1995, as authorised by section 197.3632. Florida
Statutes. Failure to pay the assCssnrcnts will cause a lax certificate to
he I,,SLIC(l against the property which nlav result in a loss of title.
If you have any queStionS. please contact the City Fire Rescue
Department at 305-416-1770, Monday throu1,1h Friday helwCen 8:00
a.m. and 5:00 p.m.
ot t� WALTER J. FOEMAN-
``•` CITY CLERK
*i V+ CITY OF MIAMI, FLORIDA
�.! l l t l l l 111111
yy
it /4
rl., V, �')
04833)
APPENDIX C
FORM OF CERTIFICATE TO
NON -AD VALOREM ASSESSMENT ROLL
.'18 W 885
CERTIFICATE
TO
NON -AD VALOREM ASSESSMENT ROLL
I HEREBY CERTIFY that, I am the City Manager of the
City of Miami, Florida (the "City"); as such I have
satisfied myself that all property included or includable on
the non -ad valorem assessment roll for fire rescue services
(the "Non -Ad Valorem Assessment Roll") for the City is
properly assessed so far as I have been able to ascertain;
and that all required extensions on the above described roll
to show the non -ad valorem assessments attributable to the
property listed therein have been made pursuant to law.
I FURTHER CERTIFY that, in accordance with the Uniform
Assessment Collection Act, this certificate and the herein
described Non -Ad Valorem Assessment Roll will be delivered
to the Miami -Dade County Tax Collector on September 15,
1998.
IN WITNESS WHEREOF, I have subscribed this certificate
and directed the same to be delivered to the Miami -Dade
County Tax Collector and made part of the above described
Non -Ad Valorem Assessment Roll this 15th day of
September , 1998.
CITY OF MIAMI, FLORIDA
B v
Y
/,
Donald H. Warshaw
City Manager
c-1
98- 885
INDUSTRIAL PROPERTIES
REAL ESTATE INVESTWN1:S
COUNSELING
EXPERT WITNESS TESTIMONY
PHILLIP A. THOMAS
REALTOR
SUITE 309
8250 NW 27n' STREET
MIAMI. FLORIDA 33122
'I IiLI'sPHONE (305) 477-2800
FAX (305) 477-8608
September 9, 1998
Honorable Mayor and Commissioners
City of Miami
3500 Pan American Drive
Miami, FL 33133
Gentlemen:
Your City Attorney has said that the proposed Garbage and Fire -Rescue
assessments are not ad valorem taxes. As such, they may not be deducted
by homeowners from their income taxes.
If you do ratify these assessments today it is incumbent upon you to
protect your constituents from challenges, fines, and interest fees
when the Internal Revenue Service challenges any who may have deducted
their assessments.
If the proposed assessments are mailed,, out with the regular property
tax billings, one of two steps must be taken to protect the taxpayers:
1. Have the County Tax Collector insert a special, separate instruction
shee advising City homeowners that they may not deduct the special
assessments from their income taxes.
2. Print the same type information on the .tax notices, either in red
ink or else in bold type so there will be no dereliction in your duty
to inform and protect your constituents.
Not to take one of the above steps will have the appearance of fraud or
coverup.
Yours very truly,
Phillip A Thomas, Realtor
PAT:m
PC: MIP11I HERALD `°x
iVi Cvw
PROFESSIONAL REAL ESTATE SERVICE TO FLORIDA SINCE 1955
98- 885