HomeMy WebLinkAboutR-84-0603J-84-481 ..
RESOLUTIOtI NO.
A RESOLUTION ALLOCATING FROM THE
CONTINGENT FUND, AN
AMOUNT NOT TO
EXCEED $10,000 IN SUPPORT
OF PHASE II
OF THE: STUDY OF DOUBLE
TAXATION IN
DADE COUNTY PRESENTLY
BEING CONDUCTED
BY THE CITY OF CORAL
GABLES, FL.ORIDA;
FURTHER AUTHORIZING
THE CITY MANAGER
TO MAKE EXPENDITURES
OF THE AFORESAID
SUM ON THE BASIS
OF THE CITY'S
PROPORTIONATE SHARE
OF THE COST OF
SUCH STUDY.
WHEREAS, double taxation exists when Miami citizens are
charged for County services they do not receive; and
WHEREAS, Dade County has previously eliminated double
taxation in the area of County fire and rescue services; and
WHEREAS, Dade County should be given the opportunity to
remove double taxation wherever it may be identified; and
WHEREAS, it is in the best interest of the taxpayers of Miami
to identify any areas of double taxation; and
WHEREAS, Section 125.01 (6) prohibits counties from double
taxing city residents for services they do not receive; and
WHEREAS, there is a perception that double taxation still
exists within Dade County; and
WHEREAS, the City of Coral Gables has received a proposal
from Planned Management Corporation to perform Phase II of a
study on double taxation in Dade County; and
WHEREAS, the City of Coral Gables has requested that the City
of Miami and other cities participate in the funding of the cost
of said survey;
NOW, THEREFORE, BE IT RESOLVED BY THE COMMISSION OF THE CITY
OF MIAMI, FLORIDA: CITY COMMISSION
Section 1. An amount not to exceed ,10,000 is hereby
allocated from the Contingent Fund in support of Phase II of the
study of double taxation within Dade County presently being
conducted by the City of Coral_ Gables.
Section 2. The City Manager is hereby authorized to make
expenditures of the said monies dependent upon the City's
proportionate share of the said cost.
PASSED AND ADOPTED THIS 24th day of May 1984
ATTEST:
RA H G. ONGIE, CITY C RK
PREPARED A14D APPROVED BY:
ROBERT F. CLARK
DEPUTY CITY ATTORNEY
APPROVED AS TO FORM AND CORRECTNESS:
i
J E R. GRRCIA-PEDROSl�--_—_—
TY ATTORNEY
Maurice A. Ferre
M A Y O R
84-604-14
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43 (7.
CITY OF MIAMI, FLORIDA
INTER -OFFICE MEMORANDUM
Howard V. Gary 5/15/84
City Manager.
TO: DATE: FILE -
SUBJECT:
Double Taxation -
Phase II
� lark Me, rill
FROM: Assistant to the City Manager for REFERENCES:
Intergovernmental Affairs/Cable
ENCLOSURES:
It is recommended that the attached
Resolution authorizing up to
$10,000 from the contingent fund to
provide the City's share of the
cost of determining the level of
Double Taxation in Dade County be
presented to the City Commission
for their approval.
® Resolution 83-151 allocated up to �')10,000 in support of a study
funded by cities in Dade County through the City of Coral Gables
to study the extent of Double Taxation that may offe:ct the
cities. Miami's share amounted to $3,200.00. Miami was one of
22 cities to share in the $7,500 cost of Phase I of the. Double
Taxation Study (Attached).
Phase II will cost approximately 421,000 with Miami's share being
about $7,500 assuming that all of the same cities participate
again. At this point, Miami, Miami Beach and Hialeah are needed
to make the funding of Phase II feasible.
Double Taxation exists when citizens pay county taxes for
services they do not or cannot receive. Particularly when these
services are also provided by the City.
The best example of Double Taxation existed in 1979 when 21
cities were getting free Metro Fire & Rescue services costing
$6.5 million per year for which Miami taxpayers were paying $1.2
million in county taxes to support. These Fire & Rescue services
were not available to Miami's citizens. This issue was resolved
on September 9, 1980 when the voters created a special taxing
district for those who were directly benefiting from the Metro
services. It was Miami's leadership that caused this issue to be
corrected in favor of most of the taxpayers in Dade County.
Double Taxation is a violation of the State Law. The problem is
in finding where it !nay be hidden in the County financial
records. Budget and Financial Records are by the nature of the
size of Metro Government complex and too complicated for the
average citizen to understand. They require expert help in
achieving equity and fairness in taxation.
V
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Howard V. Gary
TO. City Manager.
lark Mel rill
FROM: Assistant to the
Intergovernmental
CITY OF MIAM1. FLORIDA
INTER -OFFICE MEMORANLIUM
5/15/84
DATE:
Double Taxation -
SU9JECT: Phase II
City Manager for REFERENCES:
Affairs/Cable
ENCLOSURES:
It is recommended that the attached
Resolution authorizing up to
$10,000 from the contingent fund to
provide the City's share of the
cost of determining the level of
Double Taxation in Dade County be
presented to the City Commission
for their approval.
FIUIt:
Resolution 83-151 allocated up to $10,000 in support
of a study
funded by cities in Dade County through the City of Coral Gables
to study the extent of Double Taxation that may
effect the
cities. Miami's share amounted to $3,200.00. Miami
was one of
_
22 cities to share in the $7,500 cost of Phase I of
the Double
_
Taxation Study (Attached).
Phase II will cost approximately $21,000 with Miami's
share being
about $7,500 assuming that all of the same cities
participate
again. At this point, Miami, Miami Beach and Hialeah
are needed
to make the funding of Phase II feasible.
Double Taxation exists when citizens pay county
taxes for
services they do not or cannot receive. Particularly
when these
services are also provided by the City.
The best example of Double Taxation existed in 1979 when 21
cities were getting free Metro Fire & Rescue services costing
$6.5 million per year for which Miami taxpayers were paying $1.2
million in county taxes to support. These Fire & Rescue services
were not available to Miami's citizens. This issue was resolved
on September 9, 1980 when the voters created a special taxing
district for those who were directly benefiting from the Metro
services. It was Miami's leadership that caused this issue to be
corrected in favor of most of the taxpayers in Dade County.
Double Taxation is a violation of the State Law. The problem is
in finding where it may be hidden in the County financial
records. Budget and Financial Records are by the nature of the
size of Metro Government complex and too complicated for the
average citizen to understand. They require expert help in
achieving equity and fairness in taxation.
84-16*03
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Taxes are a finite resource and Miami's citizens should not be
paying for county services they do not receive.
The City of Coral Gables has contracted with Planned Management
Corporation from Tampa, Florida to perform the Double Taxation
study on behalf of 22 Dade County Cities. This corporation has
made Double Taxation studies all over Florida and is considered
expert in this field.
The conclusion and recommendations are found on page 33 of the
attached report. There are eight (8) areas of concern with
regard to the way Dade County apportions its Administrative and
Overhead costs between the county -wide tax levi and the
unincorporated areas.
While Dade County has made commendable strides in allocating its
budget figures to try to resolve Double Taxation there appears to
be no attempt to carry that through to the accounting process.
Without validation the county's budget is a plan to avoid Double
Taxation without fulfillment.
The study is needed nor, to either locate areas of Double Taxation
or lay the issue to rest and to vindicate Dade County's Budget
and Accounting I'race ss .
There is at; least one area of concern that needs auditing. Dade
County frr c:e-i.vc.d mi 1.1 ions of dollars from the State in
Secondary Road fund:;. These funds are for use on county —wide
projects only. Ph4zse iI of this study would provide a better
analysis of the u-se of these funds to determine if they have been
used appropriately.
Another county -wide funding resource is the Decade of Progress
Bond issue from which funds have been used to build county roads.
Some residential streets have been improved without charge to
residents in the unincorporated areas. This service has not been
extended to citizens who live in the cities.
It should be noted that although the County is not participating
financially in this study they have been very cooperative. They
have indicated in the past that if Double Taxation can be
identified the County would take the appropriate steps to correct
the problem.
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84-603
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THE CITY OF CORAL GABLES
OFFICE OF CITY HALL
MAYOR CORAL GASLE5, FLORIDA
March 7, 1984
z ao
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Mr. Howard V. Gary _." -o fm
City Manager `
3500 Pan American Drive `~
Miami, Florida 33138 Ln
o,
Dear Mr. Gary:
As you '1,ujow, phase I of the Dual Taxation study has now been com-
pleted, h, copy was forwarded to you in December. After review
of the Phase z document and its ramifications, we are now asking
you to participate in the Phase Iz segment.. Your share would be
$7,500.00.
We believe that by pursuing the arc —as outlined that all the re-
sources expended will be recouped as well as achieving other
significant financial gains for our respective municipalities.
It is imperative that you notify us of your intent to partici-
pate by March 28, 1984 so that we can inform Planned Management,
Inc. to proceed so that we may have an effect on the upcoming
Metro budget. It is felt that by pursuing this Dual Taxation
matter to a favorable conclusion we can set the ledger straight.
We, indeed, appreciate your cooperation and prompt response.
Kindest personal regards,
7,,,, /j• �' P
/.
William H. Chapm n
Mayor
WHC:mc
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84-603
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I WE TR U, a 3
A Study Conducted
On Behalf of 22
Cities in
DADE COUNTY
PLANNED MANAGEMENT CORPORATION
=5 Hwdwom BW./Sufte I -B/'raffpa. FL W609/870-1771
czat IN
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Planned Management Corporation
3655 Henderson Boulevard Suite 1-8, Tampa, Florida 33603/Telephone (813) 870.1771
November 30, 1983
Honorable William H. Chapman
Mayor
City of Coral Gables
City Hall
405 Biltamore Way
Coral Gables, Florida 33114
Dear Mayor Chapman:
Planned Management Corporation (PMC) is pleased to present
this Phase 1 report of our study of Double Taxation in Dade County.
This report is untended to inform you of our activities and find-
ings during PhGasse I of the. study.
® lie are confident that the info]d"Tnat—i,on con taii1c,'k ill this re-
port will allow the part:J..ciPating Citio< ; to mahc a dctcr_minattion
whether to procC c("'. with 1 11"I se, 11 of the stAl)d'T as, we lw. as identi-
fvina the Specific a,rca s� where, additional x'C_' ieal ch wC'llld focus,
should Phase II be undertaken.
We appreciate having the opportunity to serve the City of
CorZI Gables and the other participating Cities on this initial
review of a highly complex and sensitive issue. We are prepared
to meet with you and others to further discuss our findings at a
time and place convenient to you, if you deem it appropriate.
If you, members of your staff, or representatives from the other
participating Cities have any questions regarding any parts of this
report please give me a call.
Ver r - y 4o rs,
Robert F. Chambers
President
MANAGEMENT PLANNING.TRAININe. AND 11ESEARCH CONSULTANTS
PRELIMINARY REPORT OF
THE DOUBLE TAXATION STUDY
CONDUCTED ON BEHALF OF
22 CITIES IN DADE COUNTY
NOVEMBER, 1983
PREPARED BY:
PLANNED MANAGEMENT CORPORATION
36 5 REND RSON BOU VARD
AMPA, LORIDA �16O9
(813) 870-1771
Planned Management Corporetlon
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TABLE OF CONTENTS
PAGE
I. INTRODUCTION......,, 1
A. THE REPORT,...., 1
Be LEGAL CONTEXT OF THE ISSUE ..................... 1
II, HISTORY OF DOUBLE TAXATION IN DADE COUNTY,......... 5
A. A CONTINUING DEBATE ..................... 111.1.1 5
Be GROWTH IN THE UNINCORPORATED AREAS . .. . .. .. .. .. . 5
C. HomERULE AmENDMENT . . . .......................... %
. PHASE I FINDINGS AND IMPLICATIONS, . . ...... . . .. ..... 8
A. O Y E R Y I E'4' . . . . . . . . . . . . . . . . . . . . . . . . . 1 . . ! . . 1 1 . 1 . . 1 , 8
Be FIRE AND.RESCUE SERVICES DISTRICT,.......... ... 12
C. UNINCORPORATED MUNICIPAL SERVICE AREA..,....... 14
D. DEPARTMENTAL 16
I. METRO—DADE POLICE DEPARTMENT..,......... „ 16
II. PUBLIC WORKS.... 19
III. PARKS AND RECREATION „ .:.................. 27
IV. REVENUES .................... 29
V. CONCLUSIONS AND RECOMMENDATIONS,,,,,,,,,,,,,,,,,,,, 33
Planned Management Corporation
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I . INTRODUCTION
THE REPORT
THE PURPOSE OF THIS REPORT IS TO PRESENT THE FINDINGS.AND
IMPLICATIONS OF PHASE I OF THE STUDY OF DOUBLE TAXATION IN DADE
COUNTY PREPARED ON BEHALF OF 22 OF THE CITIES IN THE COUNTY.
PLANNED MANAGEMENT CORPORATION (PMC) WAS RETAINED BY THE
CITY OF CORAL GABLES (ACTING ON BEHALF OF THE OTHER CITIES AS
THE LEAD CITY) TO DETERMINE IF, AND TO WHAT EXTENT, DOUBLE TAX-
ATION MAY EXIST IN DADE COUNTY,
THE MIAIN PURPOSE OF PHASE I OF THE STUDY WAS TO PERFORM
AN ANALYSIS OF THE COUNTY`S BUDGET AND RELATED SERVICE DELIVERY
PATTERNS TO THE EXTENT THAT A DETERMINATION COULD BE MADE IF, AND
TO WHAT EXTENT, DOUBLE TAXAT I OI4 MAY EXIST, THIS I4ECESS I TATES
THE IDENTIFICATION OF THE SERVICES OR PROGRAMS WHERE DOUBLE TW-
TION MAY EXIST, FROM THIS INFORMATION, EACH OF THE CITIES
COULD THEN DETERMINE IF IT WAS WORTH THE EXPENDITURE OF ADDI-
TIONAL FUNDS TO PROCEED WITH PHASE II OF THE STUDY. THIS RE-
PORT IS BEING PROVIDED TO ACCOMPLISH THESE OBJECTIVES.
LEGAL CONTEXT OF THE ISSl1E
THE LEGAL CONTEXT WHICH APPLIES TO THE SUBJECT OF DOUBLE
TAXATION HAS AS ITS CONSTITUTIONAL FOUNDATION A 1968 .AMENDMENT
TO THE FLORIDA CONSTITUTION, ARTICLE VIII, SECTION 1(H), WHICH
PROVIDES:
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84-603
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"TAXES - LIMITATION, PROPERTY SITUATE WITHIN MUNICIPAL-
ITES SHALL NOT BE SUBJECT TO TAXATION FOR SERVICES RENDERED
BY THE COUNTY EXCLUSIVELY FOR THE BENEFIT OF THE PROPERTY
OF RESIDENTS IN UNINCORPORATED AREAS,"
IMPLEMENTING LEGISLATION OF THIS CONSTITUTIONAL PROVISION
WAS ENACTED IN 1974 AS SECTION 125,01, F.S., IN PART - -
(6) (A) THE GOVERNING BODY OF A MUNICIPALITY OR
MUNICIPALITIES BY RESOLUTION, OR HE CITIZENS OF A MUNICI-
PALITY OR COUNTY BY PETITION OF 16 PERCENT OF THE QUALIFIED
ELECTORS OF SUCH UNIT, MAY IDENTIFY A SERVICE OR PROGRAM REND-
ERED SPECIALLY FOR THE BENEFIT OF THE PROPERTY OR RESIDENTS
IN UNINCORPORATED AREAS AND FINANCED FROM COUNTYWIDE REVENUES
AND PETITION THE BOARD OF COUNTY COMMISSIONERS TO DEVELOP
AN APPROPRIATE MIECHANISM TO FINANCE SUCH ACTIVITY FOR THE
ENSUING FISCAL YEAR, i'HICH tlAY BE BY TAXES, SPECIAL ASSESS-
MENTS, OR SERVICE CHARGES LEVIED OR 1111POSED SOLELY Uf ON RESI-
DENTS OR PROPERTY IN' THE UNINCORPORATED AREA, BY THE ESTA-
BLISHMENT OF A MUN;C J VEAL SERVICE TAXING OR' D[i[NIEI I' T UNIT PUBS"
UANT I N PARAGRAPH fl OF SUBSECTION' (1) , OR r)Y Rl"IM 1TT I NG THE
IDENTIFIED COST 01= SEARVICE' PA)D FROM R:[.VExlUE`.3 RREOUIRE D TO BE
EXPENDED OR'! A COUNTYWIDE IAA S I S TO THE h1UN I C I REALITY OR: VlUiN'I C l -
PALIITES, WITHIN 6 M)ONTHS OF THE ADOPTION OF THE COUNTY BUDGR T,
IN THE PROPORTION THAT COUNTY AD VALOREM TAXES COLLECTED '41THIN
SUCH MUNICIPALITY OR MiU14ICIPALITIES BEARS TO THE TOTAL A1*10UNT
OF COUNTYWIDE AD VALOREM TAXES COLLECTED BY THE COUNTY, OR BY
ANY OTHER METHOD PRESCRIBED BY STATE LAW,
IN NUMEROUS APPLICATIONS OF THE CONSTITUTIONAL PROVISION,
THE COURTS HAVE EVOLVED A DEFINITION OF `EXCLUSIVELY FOR THE BENE-
FIT0 TO MEAN IN PRACTICE "REAL AND SUBSTANTIAL BENEFIT," IN THE
LATE 1970'S, NUMEROUS COURT CASES ATTEMPTED TO WORK WITH BOTH THE
CONSTITUTIONAL AND COURT DEFINITIONS OF DOUBLE TAXATION AND Iti
1979, AS A RESULT OF A DECISION IN MANATEE COUNTY VS, TOWN OF
LONGBOAT I�"EY, 365 S0. 2D 143) (FLA. 1975 ), FLORIDA STATUTES WERE
REVISED BY THE LEGISLATURE TO REFLECT A MORE SPECIFIC REQUIREMENT
ON WHICH MORE DETAILED ANALYSIS MIGHT BE POSSIBLE AND TO CLARIFY THE
REVENUES WHICH WOULD BE SUBJECT TO THE CONSTITUTIONAL PROHIBITION.
Planned Management Corporation
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EFFECTIVE JULY 1, 1979, SECTION 125,01, F.S., IN PART PROVIDES
THAT:
. (7) NO COUNTY REVENUES, EXCEPT THOSE DERIVED SPECI-
FICALLY FROM OR ON BEHALF OF A MUNICIPAL SERVICE TAXING UNIT,
SPECIAL DISTRICT,UNINCORPORATED AREA, SERVICE AREA, OR PROGRAM
AREA, SHALL BE USED TO FUND ANY SERVICE OR PROJECT PROVIDED
BY THE COUNTY WHERE NO REAL AND SUBSTANTIAL BENEFIT ACCRUES
TO THE PROPERTY OR RESIDENTS WITHIN A MUNICIPALITY OR MUNICI-
RACITIES. (SEE APPENDIX A)
WITH REGARD TO THE TERM "REAL AND SUBSTANTIAL BENEFIT" IT IS
GENERALLY DEFINED BY LOCAL GOVERNMENT ADMINISTRATIVE OFFICIALS
AND EXPERTS, AND HAS .BEEN INTERPRETED BY THE COURTS, AS MEANING
THAT THE SERVICE MiUST PROVIDE S011E RE,4L AND SIGNIFICANT BENEFIT
THAT IS 1401' IIERELY ILLUSORY OR I NCONSC'OUENTI AL., OR CONVERSELY, IF
THE SERVICE IN .QUESTION WERE TO BE RE!40VED OR DISCONTINIUED, THE
RECIPIENTS) OF THE SERVICE WOULD BE AWARE OF ITS REMOVAL.
PARALLEL TO THE SECTION 125 PROVISION CONCERNING THE SOURCE
OF REVENUES BEING ALIGNED WITH THE BENEFIT OF THE PROGRAMS BEING
UNDERWRITTEN BY THOSE REVENUES, SECTION 129.01(2) (B) OF THE
FLORIDA STATUTES, EFFECTIVE JANUARY 1, 1979, HAS PROVIDED THAT THE
RECEIPTS AND APPROPRIATIONS DIVISIONS OF THE COUNTY BUDGET REFLECT
SEPARATIONS OF COUNTYWIDE FROM NON -COUNTYWIDE REVENUES AND EX-
PENDITURES SO THAT IT WOULD BE POSSIBLE FOR ANY PERSON TO INSPECT
THE COUNTY BUDGET TO DETERMINE FOR THEMSELVES WHETHER OR NOT THE
SECTION 125 PROVISION WAS BEING COMPLIED WITH.
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...(2) (B) BOTH THE RECEIPTS AND APPROPRIATION DIVISIONS
SHALL REFLECT THE APPROXIMATE DIVISION OF EXPENDITURES BE-
TWEEN COUNTYWIDE EXPENDITURES AND NON -COUNTYWIDE EXPENDI-
TURES AND THE DIVISION OF COUNTY REVENUES DERIVED FROM OR
ON BEHALF OF THE COUNTY AS A WHOLE AND COUNTY REVENUES DE-
RIVED -FROM OR ON BEHALF OF A MUNICIPAL SERVICE TAXING UNIT,
SPECIAL DISTRICT, UNINCORPORATED AREA, SERVICE AREA, PRO-
GRAM AREA, OR OTHERWISE NOT RECEIVED �3R OR ON BEHALF OF
THE COUNTY AS A WHOLE. (SEE APPENDIX
IN AN ATTEMPT TO COMPLY WITH THE PROVISIONS OF S129.01 (2)
(B) F.S. DADE COUNTY HAS STRUCTURED ITS BUDGET BOOK, WHICH CON-
TAINS THE CO!N7 t` ADMINISTRATOR'S BUDGET MESSAGE, TO REFLECT
COUNTYWInE AND Utill',CORPORATED AREA ONLY REVENUES, THE PROBLEM
WITH THE IlUDG T IS THAT IT IS NOT POSSIBLE TO TRACI'\ THE REVENUES
AGAINST EXPENDITURES AS fm�t imu) BY S129.9 , (2) 0I) F,S, , SINCE
THE BUDGET IS ESSENTIALLY A REVENUE BUDGET 140 ATTE'i° PT IS MADE TO
DETAIL THE COUNTYWIDE VERSUS NON -COUNTYWIDE EXPENDITURES, Pf,',C
WAS TOLD BY COUNTY STAFF THAT ESTIMATES AS TO THE SPLIT OF 000NTY-
WIDE VERSUS NON --COUNTYWIDE EXPENDITURES ARE MADE AS PART OF THE
BUDGET PREPARATION PROCESS, NO ATTEMPT IS MADE TO TRACK THE SPLIT
ON A MONTHLY BASIS TO ASSESS THE ACCURACY OF THE ESTIMATES.
Management Co wolon
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II. HISTORJ BAFDJOCObPAXATION
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A CONTINUING DEBATE
THE DEBATE BETWEEN THE DADE LEAGUE OF CITIES AND THE COUNTY
GOVERNMENT HAS BEEN TAMING PLACE IN VARIOUS FORUMS FOR MANY, MANY
YEARS, WHILE THE PERCEPTIONS OF THE EXISTENCE AND/OR MAGNITUDE OF
THE PROBLEM VARIES DEPENDING ON ONES PLACE OF RESIDENCE OR GOVERN-
MENTAL ALLEGIANCE, CERTAIN RELEVANT HISTORICAL FACTS MUST BE CON-
SIDERED IN THE REVIEW OF THE DOUBLE TAXATION ISSUE IN DADE COUNTY.
CONTINUING GR01'Jli AND DEVELOPMENT WITHIN THE UNINCORPORATED
PORTIONS OF DADI COUNTY HAS BROUGHT ABOU•r SIGNIFICANT CHANGES IN
THE DISTRIBUTION OF BOTH POPUUJ ION AND LAND USE, I N 3.970, THERE
WERE APPROXIMArELY 1.,267,/92 PEOPf E LIV114G IN DADE COUNTY; OF THESE
APPROXIMATELY 537,293 C42%) PEOPLE RESIDED WITHIN THE UNINCORPORATE1
AREAS OF THE COUNTY THE UNIVERSITY OF FLORIDA'S BUREAU OF ECONOM-
ICS AND BUSINESS RESEARCH ESTIMATES THAT BY THE END OF 1983 THERE
WILL BE APPROXIMATELY 1,732,492 PEOPLE LIVING IN THE COUNTY WITH
APPROXIMATELY 857,909 GOP RESIDING WITHIN THE UNINCORPORATED
AREAS. THE SIGNIFICANCE OF THESE INCREASES IS MORE DRAMATIC IN
TERMS OF THE DOUBLE TAXATION ISSUE IF YOU LOOK AT THE CHANGES IN
THE UNINCORPORATED AREA POPULATION, SINCE 1970 THERE HAS BEEN AN
OVER-ALL COUNTY POPULATION GROWTH OF APPROXIMATELY 464,700 PEOPLE;
manned Management corpot a lco
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OF THESE APPROXIMATELY 320,616 (69%) PEOPLE HAVE LOCATED WITHIN
THE UNINCORPORATED AREA,
BASED ON THESE GROWTH TRENDS WHICH HAVE BEEN ESTABLISHED,
IT CAN BE ANTICIPATED THAT THE NUMBER OF PERSONS RESIDING WITHIN
THE UNINCORPORATED PORTIONS OF FADE COUNTY WILL CONTINUE TO IN-
CREASE AT A FASTER RATE THAN THE NUMBER LIVING WITHIN THE MUNICI-
PALITIES IN THE PEARS TO COrlE.
OBVIOUSLY,, i`FiEzSf.4 SUBSTANTIAL CHANGES IN POPULATION DISTRI-
BUTION WITHIN DADE C0131°I1Y - AND THE CORRESPONDING CHANGES IN LAND
DEVELOPMENT Sr,H ICI; PRECEDED THEll -- HAVE PRODUCED A CORRESPONDING
CHANGE IN THE DISTRIBUTIONAL 14EED FOR GOVERNI }ENTAL SERVICES
AMONG SUCH SERVICE NEEDS ARE IICREASED ROAD CONSTRUCTION AND MAIN-
TENANCE, IMPROVED DRAINAGE, INCREASED FIRE AND POLICE PROTECTION,
ADDITIONAL RECREATION FACILITIES, NEW LIBRARIES, WATER AND SEWER
FACILITIES, STREET LIGHTING, HEALTH FACILITIES, GARBAGE COLLECTION
AND REFUSE DISPOSAL, A SUBSTANTIAL INCREASE IN REGULATORY SERVICE,
AND CORRESPONDING INCREASES IN ADMINISTRATIVE SERVICES RELATING TO
ALL SUCH FACILITIES AND SERVICES.
FOR THE MOST PART, RESPONSIBILITY FOR THE PROVISION OF ADDI-
TIONAL SERVICES - IN THE ABSENCE OF LOCALIZED GOVERNMENT OF A MUNI-
CIPAL TYPE - HAS FALLEN UPON DADE COUNTY GOVERNMENT,
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GENERAL WI S RVICES ANC.? HAS BEEN REQ 9Ia AI�A QB
OQJIT�%l IIh _S.J E
ES PELT TO SE.j�..EF I TS
nuufm, THE LATTER TYPE OF SERVICES INCLUDE BOTH THOSE OF A
MUNICIPAL TYPE (BROUGHT ON BY DEVELOPMENT OF HIGHLY URBANIZED
AREAS) AND THOSE OF A RURAL TYPE (INTENSIFIED BY THE CHANGING CON-
DITIONS CAUSED BY URBANIZATION AND THE NEED TO PROVIDE INTENSIFIED,
REMEDIAL SERVICE TO THE UNINCORPORATED AREAS REMAINING.)
09MERUL_,
AMENUMENT
COUNTY
ADOPTED THE METROPOLITAN DAOUNTY
IN
1957 DADE
THIS
CHARTER ALLOWS FOR THE COUNTY TO SERVE
AS THE MUNICIPAL GOVERNMENT FOR THE CITIZENS AND PROPERTIES WITH-
IN THE UNINCORPORATED AREAS OF THE COUNTY, As SUCH THEY PROVIDE
MUNICIPAL TYPE SERVICES WITHIN THE UNINCORPORATED AREAS.
THE COUNTY'S 1983-'84 BUDGET BOOK STATES;
METRO-DADE PROVIDES TWO BASIC LEVELS OF SERVICE CONSISTENT
WITH OUA UNIQ�E TWO-TIER POLITICAL AND GOVERNMENTAL STRUC-
LADE
URE. ETRO- ADE IS THE METROPOLITAN GOVERNMENT FOR ALL
COUNTY CITIZENS AND IS RESPONSIBLE FOR PROVIDING ALL
COUNTYWIDE SERVICES. AT THE SAME TIME, METRO-llADE IS THE
MUNICIPAL GOVERNMENT FOR CITIZENS WHO RESIDE IN THE UNIN-
CORPORATED AREA, AND IS THUS RESPONSIBLE FOR PROVIDING
MUNICIPAL SERVICES FOR APPROXIMATELY ONE-HALF OF THE COUNTY'S
POPULATION.
THESE MUNICIPAL TYPE SERVICES PROVIDED BY THE COU14TY IN THE
UNINCORPORATED AREAS, AND WHICH THE CITIES ALSO PROVIDE WITHIN
THEIR RESPECTIVE JURISDICTIONAL BOUNDARIES, ARE THE SERVICES AT
ISSUE IN AN ANALYSIS OF DOUBLE TAXATION.
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III, PHASE I FINDINGS AND IMPLICATIONS
OVERVIEW
ON THE FACE OF IT, THE SOLUTION TO CORRECTING TAX INEQUIT-
IES BETWEEN MUNICIPALITIES AND UNINCORPORATED AREAS SEEMS SIM-
PLE ENOUGH. THE FOLLOWING DIAGRAM MIGHT WELL EXPRESS THE PROB-
LEM AS SEEN THROUGH THE EYES OF THE AVERAGE CITIZEN.
taxes from
o" benefits to N
in=rpornatod c rcals
roc":tc areas
c i �c' I
�,.
C� auras
_ taxes frzm
unin=rpar2ted areas
THE SOLUTION WOULD SEEM TO BE SIMPLY A BALANCING OF TAXIES
PAID WITH SERVICE BENEFITS RECEIVED FOR BOTH THE UNINCORPORATED
AND INCORPORATED TAXPAYER. A SIMPLE INSPECTION OF THE PETRO-
DADE COUNTY BUDGET MIGHT SEEM SUFFICIENT.
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Planned Management Corporation
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HOWEVER, SUCH A SIMPLISTIC APPROACH WOULD SOON PROVE UN-
WORKABLE. THE COUNTY BUDGET TELLS NOTHING ABOUT HOW TAX DOLLARS
ARE ACTUALLY SPENT, AND REVEALS LITTLE ABOUT THE PROPERTIES OR
RESIDENTS ACTUALLY BENEFITED BY SERVICE, PROGRAMS, AND FACILI-
TIES PROVIDED, AND MOST IMPORTANTLY, THE FIGURES IN THE BUDGET
DO NOT TRACK THAT IMPORTANT CORRELATION BETWEEN AD VALOREM TAX
CONTRIBUTIONS AND OTHER REVENUES AND THE BENEFITS RECEIVED,
IN ESSENCE, THE COUNTY BUDGET IS AN APPROPRIATIONS BUDGET ONLY
WHICH
DISTRIBUTES TOTAL
REVENUES TO
THE
SEVERAL COUNTY DEPART-
MENTS
AND AGENCIES, THE
EVALUATION
AS
TO H0141 THESE REVENUES
ARE TRANSLATED INTO SERVICE BENEFITS--13)' WAY OF EXPEND
I NG THE I NCORPORATEI1 AND UNINCORPORATED ARrIDS CAE= THE COUN-
TY DO NOT SUFFICIENTLY CofIPLY I -IT. li `'NEE REOUI REMENTS OF S.129,
F,S. , T'N> RE ALITY, THE EXISTING SITUATION, CONFRONTING THE PRO-
BLEM SOLUTION IS REPRESE14TED BY THE FOLLOWING DIAGRAM:
THE ABOVE DIAGRAM CLEARLY INDICATES THE BASIC NATURE OF THE
PROBLEM WHICH HAS TO BE SOLVED --THAT OF SORTING OUT THE SERVICES
Planned Management Corp"lon
84--603
AND PROGRAMS BEING PROVIDED AND IDENTIFYING THE EXTENT TO
WHICH THEY BENEFIT TAXPAYERS WITHIN THE INCORPORATED AND UNIN-
CORPORATED AREAS, LITTLE CAN BE ACCOMPLISHED IN EVALUATING THE
TRUE STATUS OF DOUBLE TAXATION IN DADE COUNTY UNTIL AND UNLESS
THIS STEP IS ACCOMPLISHED,
DOUBLE TAXATION CANNOT BE STUDIED FROM MERELY AN ACCOUNT-
ANTS PERSPECTIVE, IT IS NOT A `BALANCING OF THE JOURNALS AND
LEDGERS" EXERCISE, IT IS NOT A MATTER OF "TRADING -OFF" THE VAL-
UE OF ONE SERVICE FOR ANOTHER, IT IS NOT SlVi'L..Y A REVIEL'i' AND
COMPARIS014
OF THE' SERVICES
RECEIVED
I3Y
RLSIDE NTS
OF THE
INCOR-
PORATED PORATED AE4D
UNINCORPORATED
AREAS OF
THE
COUNTY,
IT IS A
MUCH
BROADER AND BORE COMPLEX ISSUE THAN ANY OF THE ABOVE APPROACHES
WOULD SUGGEST, IT IS AN ISSUE THAT IS ENTWINED WITH A MYRIAD
OF LEGAL SUBTLETIES, COST ALLOCATION PROCEDURES, SERVICE DELIV-
ERY SYSTEM PATTERNS, ADMINISTRATIVE AND LEGISLATIVE POLICY IS-
SUES, COST -BENEFIT ANALYSES, AND POLITICAL JURISDICTION DEBATES,
OUR EXPERIENCE HAS PROVEN THAT THE PROBLEM AND ITS SOLU-
TION REQUIRES A `MULTI -DIMENSIONAL APPROACH It INVOLVING THE FOL-
LOWING BASIC DETERMINATIONS:
1. DiminUTION OF R EE= ITS PROVIDED BY METRO-DADE COUNTY
PROGRAMS AND SERVICES TO PROPERTY AND RESIDENTS ON A
COUNTYWIDE VS, NON -COUNTYWIDE BASIS,
2, THROUGH
THE OPERATION OF ALL LOUNTY DEPARTMENTS AND AGENCIES
WHICH PROVIDE THE PROGRAMS AND SERVICES.
-10-
Manapement Corporation
11
1
3. 1 I ,TR IB T�pj+� OF. AD F TAX SUPPORT TO THE COSTS
OF THE IDENTIFIED PROGRAMS AND SERVICES AS CONTRI-
BUTED BY THE TAXPAYERS OF THE INCORPORATED AND UNIN-
CORPORATED AREAS OF THE COUNTY.
91
yam, , TO THE COSTS OF THE IDENTIFIED PROGRAMS AND
SERVICES PROVIDED TO PROPERTY AND RESIDENTS ON A COUNTY-
WIDE VS. NON -COUNTYWIDE BASIS,
ONCE THESE ABOVE DETERMINATIONS ARE MADE, THE FACTS ARE
THEN AVAILABLE FOR THE PROPER ALLOCATION OF ANY BUDGET SUBSIDY
BEING PROVIDED BY RESIDENTS AND PROPERTIES SITUATED WITHIN THE
INCORPORATED AREAS Of- THE COUNT` TO SUPPORT PROGRAMS AND SER-
VICES THAT ARE 01: `'NO REAL AND SUBSTANTIAL" 13ENEf IT TO THOSE
SAME RESIDENTS AND PROPERTIES,
THE REMAINDER OF THIS CHAPTER WILL BE DEVOTED TO A REVIEW
OF THE FIRE AND RESCUE SERVICE DISTRICT, THE UNINCORPORATED
MUNCIPAL SERVICE AREA AND THOSE DEPARTMENTS WITHIN THE COUNTY'S
ORGANIZATIONAL INFRASTRUCTURE WHERE PMC HAS IDENTIFIED THE EXIS-
TENCE OF NON -COUNTYWIDE SERVICES AND EXPENDITURES.
Manap wont Corpomfon
•� a
L]
n
FIRE AND RESCUE S)RVICES DISTRICT
FOR SEVERAL YEARS THE DOUBLE TAXATION ISSUE INVOLVING FIRE
AND RESCUE SERVICES WAS DEBATED IN DADE COUNTY BETWEEN THE DADE
LEAGUE OF CITIES AND THE COUNTY GOVERNMENT. DURING THE 1970'S
TWENTY --ONE (21) CITIES IN DADE COUNTY OPTED TO TURN THEIR FIRE
DEPARTMENTS OVER TO METRO-DADE. THE CITIES OF MIAMI, MIAMI
BEACH, HIALEAH, CORAL GABLES AND WEST MIAMI CHOSE TO CONTINUE
PROVIDING THESE SERVICES WITHIN THEIR RESPECTIVE MUNICIPALITIES.
FOR FISCAL YEAR 1978--'79 THE COST OF THE COUNTY'S FIRE AND RES-
CUE SERVICES BEING PROVIDED TO THE 21. CITIES E AS ESTIMATED TO
BE APPROXIMATELY 11I [,A, 1ON; THE COUNTY NAS COLLECTING APPROXI-
MATELY '4800,000 F-ROhi -Ttm 21 CITIES FOR THE. SERVICES I1ITH THE
BALANCE BEING SUBSIDIZED DY COUNTYWIDE TAXES, DURING THIS PER-
IOD OF TIME THE DADE LEAGUE OF CITIES WAS ACTIVELY PURSUING
WITH THE COUNTY AWAY TO RESOLVE THIS {APPARENT DOUBLE TAXATION
PROBLEM. THE COUNTY RETAINED A CONSULTANT TO STUDY THE ISSUE
AND TO PROVIDE RECOMMENDATIONS ON ALTERNATIVE METHODS OF RESOL-
VING THE PROBLEM. I'N THE COUNTY'S FY 1980-'81 BUDGET BOOKLET
THE FOLLOWING STATEMENT WAS PROVIDED REGARDING THE COUNTY AD-
MINISTRATOR'S RECOMMENDATIONS TO THE BOARD OF COUNTY COMMISSION-
ERS.
THE PRICE WATERHOUSE AND COMPANY REPORT DETAILING ALTER-
NATIVES TO RESOLVE THE DUAL TAXATION QUESTION WILL HAVE
VIDESMAJOR
RO-
$6,9//CNFORTHIS
FIREBUDGET.
RESCUECOUNTYWIDE
INB�L�GMUNET ICII-
PALITIES. IF THE DUAL TAXATION ISSUE IS TO BE RESOLVED,
THIS EXPENDITURE MUST BE REAPPORTIONED AND NO LONGER SUP-
PORTED BY THE UNINCORPORATED AREA OR THE FIVE MUNICIPALI-
TIES WHICH FUND THEIR OWN FIRE SERVICE. A RECOMMENDATION
-12-
Planner! Management Corporation
84-603
u
3
WHICH MAY REQUIRE VOTTR APPRgVAL WILL BE MADE TO THE BOARD
IN THE NEAR FUTURE. F THE OARD ADOPTS A NEW FUNDING PRO-
CEDURE TO RESOLVE THE DUAL TAXATION QUESTIONi REVISIONS
TO BOTH THE OUNTYWIPE AND THE UNINCORPORATED AREA BUDGETS
WILL BE NECESSARY. AVAILABLE OPTIONS WILL INCLUDE: RE-
INSTATEMENT OF THE MOST SEVERE BUDGET REDUCTIONS; DEFERR-
ING THE NEED FOR CERTAIN NEW NON -PROPERTY TAX REVENUES;
REDUCING THE COUNTYWIDE M�LLAGE RATE; OR, A COMBINATION
OF THESE POSSIBILITIES. URTHER DETAIL WILL BE AVAILABLE
BEFORE THE END OF .JUNE,
EFFECTIVE OCTOBER 1,1980 THE COUNTY ESTABLISHED THE FIRE
AND RESCUE SERVICE DISTRICT. THE FIVE (5) CITIES PREVIOUSLY
MENTIONED ARE NOT INCLUDED IN THE DISTRICT, FOR FY 1982—' 83
THE COST FOR THESE E SERVICES �',?AS $50, 261, 000 o FOR FY 1983—' 84
THEY ARE ESTIMATED TO BE $56, 380, 000, TtiUS, ONE AREA WHERE DOU-
BLE TAXATION EXISTED WAS RESOLVED 13Y THE COUNTY IN A POSITIVE
WAY,
ANY FURTHER ANALYSIS OF THIS SERVICE AREA SHOULD BE LIMIT-
ED TO ENSURING THAT THE SPECIAL DISTRICT FULLY SUPPORTS THE TO-
TAL COST OF THE SERVICE,
Planned Management Corporation
-13-
84r-603
LAIN PR RIO ,TE-n Mu 'R1P_L �, �VI
UNLIKE MOST OTHER COUNTIES
EAREA
IN FLORIDA, METRO-DADE COUNTY
RECOGNIZES CAS STATED IN ITS BUDGET BOOKLETS)
THAT THE MUNICI-
PAL TYPE SERVICES PROVIDED IN THE UNINCORPORATED AREAS SHOULD
NOT BE FUNDED BY COUNTYWIDE REVENUES. IN 1973 THE COUNTY ESTA-
BLISHED A MUNICIPAL TAXING DISTRICT FOR THE UNINCORPORATED
AREA,
THIS WAS A VERY POSITIVE STEP IN REDUCING THE
MAGNITUDE OF ANY
DOUBLE TAXATION PROBLEM IN DADE
COUNTY, THE
REVENUE SOURCES
AND AMOUNTS FOR FY 1982-'83 AND
FY 1983--'84 ARE
SHOWN BELOW:
NT
REyENuE_Saw GF
1-84
82-83
1985
Ads =
PROPERTY TAX R ®UIREMENT
$12,235,000
$l7,730,000
ONE-HALF LOCAL GOVERNMENT
GENT
SALES i A7;
2, 086, OO9
2,086,000
FLO IDA POWER AND LIGHT
PRANCJJISE FEES
00, 0
r3 ,
UTILITY AXES
.
QCCUPATJON L LICENSES
, ,
f
JHER I FF S h'EES
QOUNTY CO RT TRAFFIC FINES
,
c, JL
3.
ARK AND ECREATION FEES
,
INTEREST NCOME
.
iJO60
� •
ASH LARRYOV R
�RI.OR YEAR
,
• • u
ES RVE FOR
3/
3
NCUMBR NCES
,
,000
ALCOHOLIC EVERAGE LICENSEiS
IGARETTE (AXES
1.i0o'll
16,000,00
1,�0 JR
17.000,000
TATE REVENUE SHARING
TOTAL:
$114,277,000
$126,431,000
COUNTY STAFF HAVE STATED THAT THEY BELIEVE THE LEVEL OF
FUNDING PROVIDED BY THESE SOURCES IS SUFFICIENT TO COVER THE
COST OF THE UNINCORPORATED AREA SERVICES. IT IS IMPORTANT TO
-14-
Management Corporation
11
11
RESTATE THAT COUNTY STAFF INFORMED PMC THAT THE COST OF THE UN-
INCORPORATED AREA SERVICES ARE ESTIMATED AT THE BEGINNING OF
THE BUDGET CYCLE AND NO DETAILED ATTEMPT IS MADE TO CAREFULLY
TRACT% THE COST THROUGHOUT THE YEAR. POTENTIALLY, THESE ESTIMATES
MAY NOT ACCURATELY REFLECT THE TRUE COST OF UNINCORPORATED AREA
SERVICES. THIS IS DISCUSSED IN MORE DETAIL IN SUBSEQUENT SEC-
TIONS HEREIN.
LA
0
DE, PARTMENTAL. REV I EWS
DURING PHASE I OF THE STUDY PMC FORWARDED A LETTER TO THE
COUNTY'S DIRECTOR OF THE OFFICE OF MANAGEMENT AND BUDGET REQUEST-
ING DOCUMENTS AND OTHER INFORMATION ESSENTIAL. TO THE ANALYSIS TO
BE UNDERTAKEN. A COPY OF THAT LETTER IS INCLUDED AS APPENDIX C
TO THIS REPORT, DUE TO THE VOLUMINOUS NATURE OF SOME OF THE RE-
CORDS AND THE VASTNESS OF THE COUNTY'S INFRASTRUCTURE A CONSID-
ERABLY LONGER PERIOD OF TIME THAN ORIGINALLY ANTICIPATED WAS RE-
QUIRED TO GATHER THE VARIOUS DOCUMENTS AND PIECES OF INFORMATION,
DURING THE MONTHS OF APR I L, MAY AND DUNE TRIPS WERE MADE TO
MIAMI BY P!"IC STAFF FOR. PURPOSES OF GATI-{FiRING THE INF=ORMATION AND
CONDUCTING THE INTERVIEWS WITH COUNTY STAF-F RESl'ONS I13[ C F=0R THE
PREPARATION OF' I'llE BUDGET AND THE DELIVERY OF T'lik SERVICES,
MEETINGS WE'RE HELD 111TH PERSONNEL IN THE OFFICE OF MA1,41AGEMGNT
AND BUDGET, METRO-DADE POLICE DEPARTMENT, PARKIS AND RECREATION,
PUBLIC FORKS, FIRE DEPARTMENT, TRANSPORTATION AND TRANSIT, GEN-
ERAL SERVICES, COMMUNICATIONS AND HUMAN RESOURCES AND CLERK OF
THE COURTS.
METRO-DADE POLICF D PARTMENT
THE METRO -DARE POLICE DEPARTMENT SERVES AS THE SHERIFF'S
OFFICE FOR DADE COUNTY, AS SUCH IT HAS THE RESPONSIBILITY OF
PROVIDING COUNTYWIDE SERVICES SUCH AS CIVIL PROCESS, WARRANTS,
COURT SERVICES, ETC., IN ADDITION THE UNIFORMED AUTOMOBILE
POLICE PATROL SERVICE IS PROVIDED SOLELY IN THE U14INCORPORATED
AREAS OF THE COUNTY, EXCEPT FOR PENNSUCO, THE PATROL ZONES
COVERED BY THE UNIFORMED PATROL DIVISION EXCLUDE THE REMAINING
MUNICIPALITIES IN DADE COUNTY,
Planned Menegement Corporation
-16-
84-603
t
H
Planned Management Corporetimi
3653 HWXMMOn SOUNW ld Suite 1-8. Tampa. FIWda 3360VTNepngne (8t M B7o.1 T7I
September 19, 1983
Honorable William H. Chapman
Mayor
City of Coral Gables
City Hall
405 Bilt more Way
Coral Gables, Florida .33114
Dear .may or caiap.4:.n :
,hr, di --IC- -!s '-cd with you last week oux fig has completed our
preli.,mi,nz-?.� p rid ?°y . t 4 of the double taxation issue in made County.
'Zic Of doul�Ic t' a,t;.i on in Dado CC3unty. is ),)y far the
moat corllplcr One tsb'nt lv, 'v c CnCO'unt o-: Cd. i a a lc s uV t c. The ccm®
pler'ity Is C,'tte,E; to the 03'Ur-t r---TIcc of t )io !7�pc"C.iaa' t.'`'%."R. g (�a �triCts i
the uroccar ured by thc County to dctr, r'ni..n.s, to jc, l,oVc.?.n rs funding
with-i-i t.''i.o LS.n:,.mcozTor,7twf,C :tL]pi3. ia� 1� w(3 is �:;,: iII.S
tulle 0-4 the, Coun.t-y' n budget. The Cct, nty' 5 budge 4 for Fi .cal Year,
la6Z-1983 wa, an ro.%,:Lm<','�,tcjy $917 :pillion with appro�cwtately 5114
million identified a s unincorporated municipal scrzricc azea re-
venues. The latter =ou.nt represents those revenues that the
County can and does use to fund unincorporated area se-z-71ces.
Thus, you can sae that the problem becomes one of detex-mining
if the amount of unincorporated area revenues are su;ficient
to cover the unincorporated expenditures.
The service: listed in the attached resolution are those
where, based on our experience in other studies and our pre-
liminary analysis in Dade County, double taxation is very likely
to exist. These are services and/or programs being provided
especially for the benefit of the residents and/or properties
in the unincorporated areas of Dade County and which provide no
real and substantial benefit to residents and/or prcperties of
the municipalities in the County.
Whiles we have concluded that the services and/or programs
provide no real and substantial benefit it will be necessary to
determine if the aforementioned $114 million in unincorporated
-avenues is sufficient to cover the cost of these services.
This determination is the kev to ascertaining --he level of re-
lief (if any) due the cities in Dade Ceknty. in order tc ac-
ccmplisn this task :ouch more work will be recsired to ana_vze
MAMAQVMNT PLANNINe3.-IRAININd. AND II9MA/ICN CJMSLLYANTS
84- 603
11
3
page 2
Mayor Chapman
cost records within the various departments and to compare those
records with the details of the County's detailed budget documents.
It should be pointed out that this will require an amendment to
our contract dated April 29, 1983 extending the time frame only.
I will notify the City Manager as to the additional time required
as soon as I have made that determination.
The attached resolution is in accordance with our discussion
last week. I have discussed it also with Don Lebrun and Clark
Merrill. This resolution is in accordance with the orovisions-
of Section 125.01 (6) (a), Florida Statutes. Each municioality
that wishes to continue with the research necessary to make the
final date.nationas to the existanco (non-existence) of dou-
ble taxation in Dade County should adopt the resolution at a
Council mccting during thr,, mont1h of Septcaber, if at all possible.
By copy of tbin lot; -or I ma notifying cacti of the participating
Cities 0f vllin r,cticn.
; �0 e
va ha�,,c 71,ro 3.ncludcd in the rcr-oluticn C. Pctj 't-0n 1- th
Board o.� Cou,nty i_,!7ioncrs to C.(Jant C,nd lcv,-y a .-pecizi'l road
and bridge, to rc_nri�,, 011e-11c, o 0 - to th-, munici-
--d-4on 336.59, Flojjda SlUat-utc:z.
palitier-, an requixcd by (,c S_�
County docr�, not, cur--en"aly lc,�vy .r11c!' -, tO
I would ILke to Point out 't!lat the mac_nitudr Q%r t!lc Problem
(if one still cx'iots) of double tag at -ion in Dada County is cer-
tainly z.4.gmi_4icz_nt1y less than it was prior to the debates between
the Cities and the cou.-Ity over the Fire and Res -cue services.
That was probably the single most important issue that resulted
in the County establishing the special taxing d1st—ricts. For
Fiscal Year 1982-1983 the Smecial Fire District comprised nearly
$50 million of the previously mentioned S114 million unincorporated
area revenues. Again, however, it will -,be necessary to review the
details of that department's cost records just as with the others,
to detarm-ine if the level of funding is sufficient.
D=L-%g the next few days I will be reviewing all of the dcc,--
mentation and information obtained from the County during the cast
several weeks. I w-4,11 then be in a position to ad7ise the City
Manager as to an amended t-4-e frame. At that tilde we wiJ.1 be
ready to proceed with the remainder of the work, if, you deem it
appropriate.
Hvf.e�
planned Management Corporation
3"A "we~ 44W~V sw" 14. IM, M
84-603
4, 4
page 3
Hayor Chapman
I look forward to seeing you again in the near future and wait
your favorable decision to proceed. If you or others have any
questions don't hesitate to give me a call.
You
presiaclit
RFC.ngs
copies to Participating Cities
with enclosures
Planned Management Corporation
FMC
a
,
RESOLUTION `Jo.
A RESOLUTION REGARDING THE OOU3LS TAYATIO`T S=- XT104 AS IT
MMATES TO TEE CITY OF AND METRO -DARE
COO'NTY, rwRIDAt IDE.VT17YING SERVICES AND PROGRAMS RENDERED
SPECIALLY FOR THE SENETTT OF TEE PROPERTY OR RESIDENTS 1-N
TIE UNINCORPORATED ARZAS OF TIM SAID COUNTY AND W91CH ARE
OF NO REAL AND SLiBSTANT= BMTEFIT TO = PPAPErTY OR
RESIDE= SiITHI;1 Vnr. CITY OF AND ARE
RZQU=W TO RE F=7ANCED SOLELY F%L4 MON-COUNTYWIDE RL'Vv-,NOES;
PSTITIOnnm TIM BOARD OF COUNTY COFMSSIONERS OF SAID COUNTY
TO DEVELOP AN "PROPRIATM MECNANISFi TO Fa TAt7CE SUCH ACI=TIES
FOR THE E39SUnG FISCAL YEAR OR TO REMIT TO THE CITY A PROPOR-
TIONATr AIMUNT Or TUE COST OF SAID SE:37IC✓S AND PROGRMS AS
PRESCRIMM BY FLORIDA STATLi-S, SECTION 125.01 (6) (a); PE-
TITIONING T'RI: BOARD Or COUNTY Co.` issiormRS OF SAID comm
TO ADOPT AND LEVY A SPECIAL ROAD A.'SO BRIDGE TAX AS REQUIRED
BY FLORIDA STATUTES, SECTION 316.59 (1) and (21, AND RMIT
on -HALF OF SAID T.A.X.
WXWTXS, Floridan Statute , Section 125.01 (7) crovidss that:
"No cou.ntF rcrenuov, rncr:gt Chore derived specifically
fr= or on bc,hpaf of a .ru icipa.l re.re'Lces t -zing unit,
spacial dIrtrict, u_zircvr..urccrr; Creel. service area, or
prcgrr-,n tic,., rhall he urcd to fund ,_nv re.rvice or nro-
jaet r,--tvxdt"d ty tom,, u, my vhcrt no re',l end su.batantial
benefit rcc:uec, to 4hu nc p--Cxt.y cr rcnidtnts .Erithin a
m',anic+ipnl. it.y Cr r..-a.r.ici,ir
sad,
Nr-Ty'T'. , t lri "nr.rd. of C,','unt:y Cci.-n-i-ssioners of Matro-Dade
...^t».'R• �1�.. .:=.r',. _.. .....: ..:C€;€S _. cut..:C _ts --L"4 ®t _n `--a
1983-1904 !i.Tc€,.1, %,t.nrr r„rsd
+t1; MIX- , Srcticn 125.01 (6) (a), Florida Statutes provides e
"Tas govc.-ni-nq body of a municipality cr Wua�cipalities
by raeolutioa, or the citizens of a municipality or
county by petition of 10 percent of they qualified alec-
tars of such unit, may identify a services or program
rendered specially for the benefit of the pro"rty or
residents i.n unincorporated areas and f'.nance _ram:
countywide revenues and petition the Boars of Countv
C—issioners to deavelcp an appropriate mechanism to
finance such activity for the ensuing fiscal year, which
may be by taxes, special assessments, or service charges
levied or imposed solely upon residents or property in
the unincorporated area, by the establishment of a aeuni-
cipal service taxing or benefit unit pursuant to ?ara-
graph (V of subsec-_icn (1) , or by remittina the iden-
tified cost of servicu paid from revenues required to
be expanded on a countywide basis to tne unie na:ity
or municipal- ins, w_:% 6 -jont a of the adcct_on o_
e caunt•1 budget, is the nrcper_icn that cou^.ty ad
Koreas taxes collected within such municipality or
municipalities bears to the total =oun_ of county-
wide ad valorem :asses collected aw the ce,:nty, or by
any other method prescribed ny state law.",.
and,
84-603
'.7,82PXAS, the prslimina=y Iindings of a Double Taxation study
has been conducted on behalf of the City of
and it discloses that there are significant County expenditures
for progr=s and services rendered specially for the benefit of
the property or raeside+nt.i in thin unincorporated areas of tine
County and which are of no real and substantial benefit to the
property or residents within the City of
and,
tHEMAS, Section 336.59 (1) and (2). Plorida Statutes re-
quires County gov—* innta to levy a special road and bridge tax
and remit one-ha3.e of satd t=. realized fry properties in im-
easporazz,d citicn to thorn cities: and
WUMS-2215, Clio r;oc^rd of Cc=ty Ca=— rionnra of Hat.ro-Dads
County don r not nm, lc%,v nuch a t,.m read in t: e cfcre in vio-
lation of Sc mic-n 3.16.59 (1) rrnrd (2) , Florida Statutes:
BE I: iiF?;,SOLI`M pv 1 C__ Y COMIC=
Or r or;: an:
Section 1. :at tta Z,:mrd of Count, C=issioners of
!Sstro-Dade county, Florida is hercbv oetitionad to develop,
for the ansuing fiscal year, an appropriate meachanisza as pro-
vided in Plorida Statutca, Section 125.01 (6) (a), to finance
those services and programs identified herein and provided by
said County specially for the unincorporated areas and which
are o= no real and substantial benefit to the property or resi-
dents of the City of or to rarit the pro-
. j-.'v� 10matr. =ourt Gi ::ie cost Oi said se vices to the C-.tv
as prescribed by Florida Statutes, Sect -on 125.31 (6) (a), which
services and ?r=grams are identified as _oilows:
1. Adainistrative/overhead services or programs
supporting and/or provided for all County
Divisions and Deparments.
2
n
84-603
2. M=Jcipal planning functions performed in and for
the unincorporated area of Dade County and related
departmental overhead/administrative costs.
3. Uniform patrol, detective and special services as
provided by the Metro -Dade ?alece Department and
related departmental overheed/ad1ninistrative costs.
4. Construction, reconstruction, maintenance and re-
lated departmenta1 overhead/administrativa costs
on local strain" and roads in the unincorporated
area of the County and not on the functionally
elassi:ied collector or minor arterial system.
S. Enginearinq, surveying and inspection services
and related departmental overhead/administrative
costs for local streets and roads in the unincor-
porated area of Dade County and not on the func-
tionally classified collector or minor arterial
system.
6. Environmental NuA-gnncen Control and related over-
head/admi.niatrative costa for gosviccs in the un-
ineorporatrd area of tho Country Band not related to
the functionally clasAificd collector or Minor
arterial rord nyttris.
7. Construction r.nd r:�r_a-tcacncc; Of d<.°"_*ztr,""'e> s7ymtens-
and rel.atrrl sett°.^• in the
unincorporated area of the Czunvy mid nct r €Anted
to the funv,,:icn<lly clar-sified coI-' :G,:cr or :1inor
arterial Eygtr-,,q.
q. Ser-ricen and __ _,,., _..�r.� .a`.it cz_��� ; :aunt,'
parks a.nd rrl.r:eecitlscuts.
Section 2. Thu relief rectaa.ytcd in thin Revolution shall be
construed to be a-c-:;ueat on bchhalf of all of the qualified electors -
of the City of for all laegal mat.hods of relief
as to all services and prograaas appeasing herein on a coller_i7e
basis and also individually for each specific item identified
herein and for all or part of each specific item item identified
heroin.
Section 3. That the Board of County Commissioners of Metro -
Dade County, Florida, continue :rem year to year to mainta:: such
appropriate mechanisms _or t-lie ?urpose of =inane,-.^., services and
prcq_ams rendered by the County which are of real and substantial
3
84-603
benefit only to the property or residents of the unincorporated
area of the County and that said County Coaamission undertake
continuing study to identify those other County servicaas or
programs which from timm to time aura of reml ,and submtantial
benefit only to the psopnrty or raasidentsm of t_he unincorporated
areas with the intent of aalfording further rPlinf to the tax-
payers in the City of U rough the establish-
ment of such mechanlsnaat where necessary in the future.
Section 4. That the Board of County C isaaionors of yetro-
Dade County, Florida is hereby petitioned to adopt and levy a
special road and bridge tans on all pso%mrty in asa.id Covsaty as
required by Floridan Statutev, Ser!ation 336.59 (1), to rcmit one-
half the amount realizcd f_o"s 9=12 rpezciatl tear, on the property
in iacorporaatpd cition And tense in said CGranty to thoase cities
and towns en re;Tairc-A Lry ylcrida, StQtutcr, sc_-tion 336.59 (2) .
Sccticn G. 7:1, t tht, City* Clcrk Le =d i he>rc_1- - authorized
and di_rac tcd to - 3..r is a.7° tern=t.; d & ccpy of thji - P r olut+icn to
the 9oasd of Co-,Lnty Cr ii!vj.ojjc,.rs cf 4^ c ce �r 7c C;,v,l�' rlcrida.
Sect .on 6. ThAt this Reccd.atian sCsr.J,e. Lt c ,.: cf_fective
.:.=aciataiy upon itz aropr-ion.
?ASS= AM ADOP= by the Civy Count-1 of trin city of
Florida on
AT"-'8ST :
XAYOR
C.'.^1 CUM
i
84- 603
benefit only to the property or residents of the unincorporated
area of the County and that Said County Comission undertake
continuing study to identify those other County services or
programs which fit time to timm are of re of and substantial
benefit only to the property or residents of the unincorporated
areas with the intent of affording further rol-of to the tax-
payers is the City of through the establish-
ment of such m,: c anisma where nacconary in the ;uturee.
Section 4. That the Board of County Cc issionert3 of Matzo -
Dade Count',, Florida is heareey peatitioned to adopt and levy a
special road and bridge tax on all property in said County as
required by Florida Statutes, Section 336.59 (1) , to remit one-
half the m- cunt ry al_i«ed from such rpeciaal tax on the property
in incoxporate^d citici!7 anal tarns in raid Cc-unty to those cities
and tons tm rc yet r;i ty I`lori.da Stir -at€ n,^c^ioa 336.59 (2) .
Scaticn S. iAt the City C.ic,0z bn c.nd in, hea:cty a;uthorizaed
and directed to i :^ :;i.r.,•te 11^ fc;:-t vr%d a cepy of --hir! nccal.ution to
the Hoard of C-mminty C ivTl -tacry of «,,t,tc-,Ptd(_, Cc.minty, Florida.
Sect:.on 6. Th.nt t)a.r, efms tIva
•z s.::atsiy upon .4 is a6opt tan.
PASS= A= ADOP= by t1le?! _1ty Council of t:ho City of
, Florida on
AT ZST:
a
84-r603
ANY CALLS FOR ASSISTANCE WITHIN A MUNICIPALITY THAT ARE RECEIVED
BY THE 1"WD ARE TRANSFERRED TO THE RESPECTIVE MUNICIPAL POLICE
DEPARTMENT. IN ADDITION., FOLLOW UP INVESTIGATIONS BY THE DETECT-
IVE BUREAU ARE PROVIDED ONLY IN THE UNINCORPORATED AREAS,
FOR FY 1982-'33 THE ROAD PATROL WAS FUNDED AT APPROXIMATELY
$50,919,000; FOR FY 1933-'34 IT IS FUNDED AT $54,194,000, ALL OF
THE REVENUES FOR THIS SERVICE ARE IDENTIFIED AS COMING ONLY FROM
THE UNINCORPORATED MUNICIPAL SERVICE AREA FUNDS, THE DETECTIVE
AND SPECIAL SERVICES ARE FUNDED FROtl T110 (2) SOURCES, IN THE
COUNTYWIDE. GFINCRAt.., FUND THERE VA,; APPRox'114ATILY $5'05s,000 FOR
THESE SERVICES DURING C' Y 1932 -' 83; FOR' 1983-- 811 THFl RE ARE
$5, 820, 000 IDENTIFIED, 114 THE UN I NCORPORATi I) ['iUN I C I PAL SERVICE
AREA FUNDS THERE WAS APPROXIMATELY $8,499,000 FOR THESE SERVICES
DURING FY 1982--`83; FOR FY 1983-'84 THERE ARE $9,559,000 IDENTI-
FIED.
AS A PART OF THE PHASE I STUDY PMC PERFORMED AN INITIAL
REVIEW OF THE COUNTY'S DETAILED COMPUTER PRINT-OUT EXPENDITURES
(FAMIS REPORT NUMBER 103) BUDGET FOR 1982-'83. WE DETERMINED
THAT THE UNIFORM PATROL IS INCLUDED IN THE 01 GENERAL FUND IN
THE AMOUNT OF $51,002,500. THIS IS $335,000 MORE THAN WAS SHOWN
IN THE BUDGET BOOKLET FOR FY 1982-183. THE DETECTIVE BUREAU IS
ALSO INCLUDED IN THE 01 GENERAL FUND IN THE AMOUNT OF $8,448,500.
THIS IS ONLY $500 LESS THAN THE AMOUNT REFLECTED IN THE BUDGET
_17_
Planned Management Corporation
A
2
BOOKLET FOR 1982-'83 AS COMING FROM THE UNINCORPORATED MUNICIPAL
SERVICE AREA FUNDS.
AS A RESULT OF THE COUNTY'S COMMINGLING COUNTYWIDE AND NON —
COUNTYWIDE REVENUES AND EXPENDITURES WITHIN THE GENERAL FUND IT
HAS NOT BEEN POSSIBLE WITHIN THE SCOPE OF THE PHASE I STUDY TO
DETERMINE WHETHER THE UNIFORM PATROL AND DETECTIVE BUREAU ARE
BEING FUNDED SOLELY FROM UNINCORPORATED AREA REVENUES OR WHETHER
THEY ARE BEING SUBSIDIZED FROM COUNTYWIDE REVENUES. AT ISSUE
WITH THESE SERVICES 1 ITHIN THE 11PND FOR PY 1983-'34 ARE APPROXI-
MATELY $GO, 573,E00Cf l'c I THOU T CONS IDEE'AT I ON AS TO I HETHEwR TEIE COUNTY
HAS ALLOCATED INTERNAL AND EXTERNAL. OVERE1FAT) AT A SUFFICIENT
LEVEL. IN ADDITION, THE COUNTY E'ROPOSED IN ITS, 3,0c°0� 1 ' 311 13UDGET
BOOKLET TO ESTABLISH, A SCHOOL CROSSING GUARD PROGRAM AT EACH OF
THE 102 PUBLIC ELEMENTARY SCHOOLS TES THE U14I14CORPORA T ED AREA 114
THE AMOUNT OF $809,000. THE BUDGET SHOWS THIS AS BEING FUNDED
FROM COUNTYWIDE GENERAL GOVERNMENT EXPENDITURES, PMC HAS BEEN
INFORMED BY COUNTY STAFF THAT THE PROGRAM WAS APPROVED FOR ONLY
34 OF THE SCHOOLS AT $300,090 AND FUNDED FROM UNINCORPORATED
AREA REVENUES. PHASE II OF THE STUDY CIF UNDERTAKEN) SHOULD IN-
VOLVE AN ANALYSIS OF THE REVENUE SOURCES FOR THIS PROGRAM.
-13-
Planned Managmunt Corporation
84--603
U
a
v
E11BLiC WORKS
THE PUBLIC WORKS DEPARTMENT IS COMPOSED OF 12 DIVISIONS
PROVIDING A WIDE VARIETY OF SERVICES, SOME OF WHICH ARE COUNTY-
WIDE, EXAMPLES OF COUNTYWIDE SERVICES ARE ANIMAL SERVICES AND
SOLID WASTE DISPOSAL. THIS DEPARTMENT IS RESPONSIBLE FOR THE
MAINTENANCE OF 3,727 MILES OF STREETS AND ROADS IN DADE COUNTY
INCLUDING APPROXIMATELY 3,075 MILES OF NEIGHBORHOOD (LOCAL)
STREETS IN THE UNINCORPORATED AREA. THE CONSTRUCTION, RECON-
STRUCTION AND MAINTENANCE OF THESE LOCAL STREETS AND ROADS ARE
THE PRIMARY AREAS OF CONCERN IN AN ANALYSIS OF DOUBLE TAXATION.
WITH RAPID URBANIZATION OCCURRING IN THE UNINCORPORATED AREAS
OF THE COUNTY THE ROAD ACQUISITION, CONSTRUCTION, RECONSTRUCTION
AND MAINTENANCE REQUIREMENTS HAVE BECOME MORE INTENSIFIED AS
MUNICIPAL TYPE ROAD SERVICES, RATHER THAN THE TYPICAL RURAL POT
HOLE PATCHING AND GRASS MOWING, HAVE BECOME MORE AND MORE IN
DEMAND. AS THE SIZE OF THE COUNTY'S ROAD INVENTORY GROWS AND AS
THE OLDER ROADS DETERIORATE, ADDITIONAL SOURCES OF REVENUE MUST
NATURALLY BE FOUND TO PROVIDE AN APPROPRIATE LEVEL OF MAINTENANCE
SERVICES, IN ADDITION, THE RELATED SERVICES OF RIGHT-OF-WAY AC-
QUISITION, SURVEYING, DESIGN, CONTRACT ADMINISTRATION, INSPECTION,
SIGNALIZATION, SIGNAGE AND STRIPING MUST BE PROVIDED ON A MUCH
EXPANDED BASIS.
AN ESSENTIAL CONSIDERATION IN DETERMINING WHETHER DOUBLE
-19-
Planned Management Cotpwation
84-603
TAXATION EXISTS WITH THE SERVICES RELATED TO ROADS, BRIDGE AND
DRAINAGE IS TO SEPARATE THE SERVICES OR PROGRAMS BEING PROVIDED
ON THE COUNTY CONNECTED, OR COLLECTORS, ROAD SYSTEM FROM THE
SERVICES OR PROGRAMS BEING PROVIDED ON LOCAL STREETS AND ROADS.
IN ORDER TO ACCOMPLISH THIS, IT IS IMPORTANT TO DEFINE EACH
SYSTEM AND ESTABLISH THE JURISDICTIONAL BASIS OF EACH.
TN 1977 THE FLORIDA LEGISLATURE AMENDED CHAPTER 334, F.S.
TO DEFINE THE VARIOUS CATEGORIES OF ROADS AND TO DEFINE THE
„COUNTY ROAD SYSTEM". THE DEFINITIONS AS PROVIDED IN THE
STATUTE ARE:
THE ASS I GIVIE NT" OF: ROADS
INTO SYSTEMS ACCORDING TO THE CHARACTER OF SERVICE
zHEY PROVIDE IEv RELATION TO THE TOTAL ROAD NET)gORK,
IiAS I C FUNCTIONAL CATEGORIES INCLUDE ARTERIAL, COLLEC-
TOR,.AND LOCAL ROADS WIHICH MAY FEE SUPDIVIDED INTO
PRINCIPAL, 14AJOR, OR MINOR LEVELS. 1110SE LEVELS MAY
BE ADDI-TIO14ALLY DIVIDED INTO RURAL A14D URBAN CATE-
GORIES.
2. ,ARTERIAL ROAD - A ROUTE PROVIDING SERVICE WHICH IS RE-
LATIVELY CONTINUOUS, OF HIGH TRAFFIC VOLUME, OF LONG
AVERAGE TRIP LENGTH, OF HIGTN
OPERATING SPEED AND OF
�IGH MOBILITY IMPORTANCE. ADDITION, ALL ONITED
TATES NUMBERED HIGHWAYS SHALL 'BE ARTERIAL ROUTES,
3. C0_EcTog RoAz - A ROUTE PROVIDING SERVICE WHICH IS
RELATIVELY OF MODERATE TRAFFIC VOLUME, MODERATELY
AVERAGE fRIP LENGTH AND MODERATELY AVERAGE OPERATING
SPEED, HESE ROUTES ALSO COLLECT AND DISTRIBUTE
TRAFFIC BETWEEN LOCAL ROADS OR ARTERIAL ROADS AND
SERVE AS A LINKAGE BETWEEN LAND ACCESS AND MOBILITY
NEEDS.
4. LOCAL RoAp - A ROUTE PROVIDING SERVICE WHICH IS RELA-
TIVELY OF LOIN! AVERAGE TRAFFIC VOLUME, OF SHORT AVERAGE
TRIP LENGTH, OR MINIMAL THROUGH -TRAFFIC MOVEMENTS,
AND HIGH LAND ACCESS FOR ABUTTING PROPERTY.
_20_
Planned Manapemont Corporatlon
5. URBAN MINOR ART ROAn,j - ROUTES WHICH GENERALLY
INTERCONNECT WITH AND AUGMENT URBAN PRINCIPAL ARTER-
IAL ROUTES AND PROVIDE SERVICE TO TRIPS OF SHORTER
LENGTH AND A LOWER LEVEL OF TRAVEL MOBILITY. MINOR
ARTERIAL ROUTES INCLUDE ALL ARTERIALS NOT CLASSIFIED
AS PRINCIPAL AND CONTAIN FACILITIES THAT PLACE MORE
EMPHASIS ON LAND ACCESS THAN THE HIGHER SYSTEM.
6. COmix RaAa Syum - THE COUNTY ROAD SYSTEM OF EACH
COUNTY SHALL CONSIST OF ALL COLLECTOR ROADS IN THE
UNINCORPORATED AREAS AND ALL EXTENSIONS OF SUCH COLL-
ECTOR ROADS INTO AND THROUGH ANY INCORPORATED AREAS,
ALL LOCAL ROADS IN THE UNINCORPORATED AREAS, AND ALL
URBAN MINOR ARTERIALS NOT ON THE STATE HIGHWAY SYSTEM.
THE FLORIDA DEPARTMENT OF TRANSPORTATION IS RESPONSIBLE
FOR THE DEVELOPMENT, ADOPTION AND PERIODIC REVIEW OF THE FUNC-
TIONAL CLASS I. F I CATI ON SYSTEM UNDER THE PROVISIONS OF S335. 04
F. S.. P IC OBTAINED A COPY OF THE FUNCTIONAL.=N-Y CLASSIFIED SY-
STEM
INVENTORY AMID
11AP FOR D/}DE
COUNTY,
A CONY
Of THE INVEN-
TORY
IS PROVIDED AS
APPEI4DIX D
TO THIS
REPORT,
THE STREETS
AND ROADS CLASSIFIED AS COLLECTORS AND 14INOR ARTERIALS ARE CON-
SIDERED TO PROVIDE A "REAL AND SUBSTANTIAL BENEFIT" TO THE
RESIDENTS OF THE PARTICIPATING CITIES. .ALL OTHER STREETS AND
ROADS IN DADE COUNTY (3,075 MILES) ARE CONSIDERED "LOCALS"
AND DO NOT PROVIDE THE REQUISITE BENEFIT.
IN THE MOST RECENT CIRCUIT COURT DECISION REGARDING DOUBLE
TAXATION (CITY OF PENSACOLA VS, ESCAMBIA COUNTY) THE COURT FOUND
A DISTINCTION BETWEEN THE SERVICE AND BENEFITS PROVIDED BY THE
DIFFERENT TYPES OF COUNTY ROADS. IN THE ESCAMBIA CASE IT WAS
-21-
Planned Management CorpanKlon
84-6t1 3
ADJUDGED AS FOLLOWS;
"IN ITS 1982-33 AND SUCCEEDING BUDGETS, THE COUNTY SHALL
IDENTIFY THE TOTAL APPROPRIATIONS, INCLUDING ALLOWABLE
OVERHEAD AND ADMINISTRATION EXPENSES ... FOR THE CONSTRUCT-
ION, REPAIR, MAINTENANCE, DRAINAGE PROJE�TS AND ALL OTHER
WORK ASSOCIATED WITH COUNTY LOCAL ROADS.
PMC CONDUCTED THE INITIAL STUDY FOR THE CITY OF PENSACOLA
AND TESTIFIED IN COURT AS THE CITY'S EXPERT WITNESS.
AS PREVIOUSLY STATED THE "LOCAL" ROADS IN DADE COUNTY
TOTAL 3,075 MILES AND REPRESENT APPROXIMATELY 83% OF THE COUNTY's
TOTAL ROAD SYSTEPI, ACCORDINGLY, THE RESIDENTS OF THE MUNICI-
PALITIES SHOULD NOT PAY FOR THE RESURFACING, RECONSTRUCTION,
REPAIR, PATCHING, hiOW I NG OF RIGHTS OF U'AY, DITCH AMID SWALE
MAINTENANCE, DRAINAGE FACILITIES,. CUE_VERi` , PIPERS, CATCH BASINS,
HEAD WALLS, SIDE WALKS, CURBS, SIGNAGE, SIGNALIZATION, PAVEMENT
STRIPING AND MARKINGS ON THE "LOCAL ROAD" SYSTEM, NOR SHOULD
CITY TAXPAYERS AND RESIDENTS PAY ANY OF THE COST FOR THE REVIEW,
DESIGN, SURVEY, INSPECTIONS, CAPITAL PROJECTS, ADMINISTRATION
OR OTHER RELATED COSTS FOR THESE ROADS, IT SHOULD ALSO BE
NOTED THAT THE COUNTY HAS APPROXIMATELY 293 MILES OF DIRT ROADS
THAT THEY MAINTAIN, PMC WAS TOLD BY COUNTY STAFF THAT THEY
HAVE THREE (3) GRADING CREWS GRADING THESE ROADS ON A FULL TIME
BASIS AND THEY ARE FUNDED OUT OF THE GENERAL FUND, THIS IS
CLEARLY AN EXPENDITURE THAT SHOULD NOT BE SHARED BY CITY TAX-
PAYERS,
-22-
-Planned Management Corpwolon
84--603
c
DADE L1�YfS CLASSIEICpT OF RQAD�
DURING THE MEETING BETWEEN PMC STAFF AND THE COUNTY'S
PUBLIC WORKS DIRECTOR IT WAS LEARNED THAT THE COUNTY CONSIDERS
THE ARTERIAL AND COLLECTOR ROADS (THOSE PROVIDING A COUNTYWIDE
BENEFIT) TO BE THOSE STREETS AND ROADS ON THE SECTION AND HALF -
SECTION LINES (SOUTH TO NORTH AND WEST TO EAST) OF THE COUNTY
BASE MAP. PMC OBTAINED A COPY OF A COUNTY ROAD MAP AND COMPARED
THOSE ROADS ON THE SECTION LINES WITH THE FDOT FUNCTIONAL CLASSI-
FICATION INVENTORY, THE COMPARISON REVEALED THAT MANY OF THE
ROADS/STREETS CAN THE SECTION AND HALF -SECTION LINES lliEiiE E=UNC-
TIONALLY CLASSIFIED AS COLLECTORS OR ARTER' IAL.S; I•f01*%EVER, NUMER-
OUS OTHERS b I -RE NIOT FUNK T I ONALLY CUkS S I F I EI) s THE S I GN I F I CANCC
OF THESE D I FFE RE 14CErS IS THAT THE COUNTY IS MAINTAINING MANY
ROADS THAT ARE CLASSIFIED AS LOCALS BUT WHICH THE COUNTY CON-
SIDERS TO BE COLLECTORS,
IN ORDER TO DETERMINE WHETHER DOUBLE TAXATION EXISTS WITH-
IN THE AREA OF ROADS AND BRIDGES A -DETAILED ANALYSIS OF ALL
THOSE STREETS/ROADS ON THE SECTION/HALF-SECTION LINES AND WHICH
ARE NOT ON THE FDOT FUNCTIONALLY CLASSIFIED INVENTORY SHOULD
BE ACCOMPLISHED, THIS ANALYSIS WOULD CONSIDER THE TYPES OF
FACILITIES ON THOSE STREETS IN COMPARISON TO THE FDOT LIST;
THE NATURE AND LENGTH OF THE TRIPS OF THE USERS; THE SPEEDS
ESTABLISHED ON EACH; THE CONNECTING RELATIONSHIP OF EACH OF
-23-
Manapamom Corporddon
84M-603
C
U
THE SECTION/HALF-SECTION LINE ROADS TO THE FDOT ESTABLISHED
COLLECTORS, ARTERIALS AND STATE ROADS, SUCH AN ANALYSIS WILL
DETERMINE IF THE FDOT FUNCTIONAL CLASSIFICATION SYSTEM IS ACC-
URATE OR WHETHER IT REQUIRES TO BE UPDATED, AND THUS DETERMINING
WHICH STREETS AND ROADS SHOULD BE SUPPORTED BY COUNTYWIDE REVEN-
UES AND CONVERSELY WHICH ONES SHOULD BE FUNDED FROM NON -COUNTY-
WIDE REVENUES.
IN THE COUNTYrS FY 1939-`81 UNINCORPORATED MUNICIPAL SER-
VICE ARIA I250T)GET DOOK THE COUI4TY MANAGER'S BUDGET MESSAGE TO THE
BOARD OF COU14TY ColalfT'iI SS IONERS STATES
FOR TIME FIRST T" l MiiE AN UNINCORPORATED I'
lt,1141 C I PAL SERVICE
AREA BUDGET IS BEING SUBMITTED TO THE BCAi;D AS A SEPARATE
DOC MENT. THE TRADITIONAL BUDGET FORMAT AND 11ANAGEME1dT
BY OBJECTIVES METHODOLOGY USED TO ANALYZE PROGRAMS HAS NOT
CHANGED. HOWEVER, THE PRESENTATION OF A PARATE DOCUMENT
SHOULD BE OF SPECIAL SIGNIFICANCE TO THE ��9,000 RESIDENTS
QF THE UNINCORPORATED AREA BECAUSE THIS IS THEIR BUDGET.
T IS ALSO IMPORTANT FOR CITY RESIDENTS BECAUSE IT IS
THROUGH THIS FINAN IALIY INDEPENDENT SYSTEM THAT WE AVOID
DOUBLE TAXATION. ALL &NTY RESIDENTS MAY NOW CLEARLY DIS-
TINGUISH AMONG THOSE SERVICES PROVIDED EXCLUSIVELY IN THE
UNINCORPORATED 4REA FROM THOSE SERVICES PROVIDED COUNTYWIDE.
WE BELIEVE THIS A�TION WILL FACILITATE A BETTER UNDERSTAND-
ING OF THE LOUNTY S TWO-TIER GOVERNMENT STRUCTURE+
A REVIEW OF THE BUDGET DOCUMENT, HOWEVER, DOES NOT IDENTIFY
ANY PUBLIC WORKS EXPENDITURES FUNDED FROM THE UNINCORPORATED AREA.
THUS, WE CAN ONLY CONCLUDE THAT EITHER tLn WORK WAS DONE ON ANY
LOCAL ROADS OR THE WORK THAT WAS DONE WAS FUNDED FROM COUNTY-
WIDE REVENUES, THUS RESULTING IN DOUBLE TAXATION. THE FY 1932-
-24-
riamadmanapamant cwwatlon
84-603
183 BUDGET BOOK ALSO DOES NOT REFLECT ANY UNINCORPORATED AREA
EXPENDITURES FOR PUBLIC WORKS, TO FURTHER DETERMINE THE EXTENT
TO WHICH THE COUNTY MAY HAVE BEEN EXPENDING COUNTYWIDE MONIES
ON LOCAL STREETS AND ROADS ON CAPITAL PROJECTS PM'1C REVIEWED EX-
PENDITURES OF THE SECONDARY GAS TAX FOR THE PAST THREE YEARS IN
COMPARISON WITH THE FDOT FUNCTIONALLY CLASSIFIED INVENTORY, BASED
ON OUR PRELIMINARY REVIEW OF THE COUNTY'S LISTING OF PROJECTS
PROVIDED TO US BY THE PUBLIC `CORKS DEPARTMENT IT HAS BEEN DETER-
MINED THAT APPROXIMATELY $1,900,000 OF COUNTYWIDE REVENUES HAS
BEEN EXPENDED ON NON -COUNTYWIDE PROJECTS h H I CH PROVIDE NO
it REAL AND SUBSTANTIAL BE,NEFITit TO THE CITIZENS Of-' THE t+UNICIPAL-
ITI ES ,
Tip Is TOES NOT INCLUDE THE
COST OF
ANY
MAINTENANCE OR RE-
LATED
SUPPORT ACTIVITIES DISCUSSED
EARLIER
IN
THIS SECTION,
IN THE FY 1933-'84 BUDGET BOOKLET THE FOLLOWING STATEMENT
APPEARS ON PAGE 77:
DUE TO THE INCREASING DEMAND FQQR OCCAL ROAD �AINTENANCE
NH UNINCORPORATED AREA,.$8 0,�OJ OF THE11IVISIONS
9� 4 AL OCATION WILL BE FUNDER FROM THE _.NINCORPORATE���
UNICIPAL �ERVICE AREA BUDGET. OPERATION VACUUM CLEANER".,
WHICH PROVIDES TWO CREWS IN THE UNINCORPORATED AREA TO RE-
MOVE TRASH WHICH HAS BEEN THROWN ONTO THE STREET RIGHT-OF-
WAY, IN PARTICULAR IS A MUNICIPAL SERVICE AND AS SUCH IS
FUNDED BY THE UNIN PQRATED MYN IPAL SERVICE AREA BUD-
GET AT A COST OF $�Q 1�,'JOO FOR O� -s�#
BASED ON OUR EXTENSIVE EXPERIENCE WORKING IN OTHER COUNTIES
THROUGHOUT THE STATE IT SEEMS INCONCEIVABLE THAT ONLY SLIGHTLY
-25-
manned Menegement cocwolo t
84-603
Ll
OVER 111 OF THE COUNTY'S ROAD AND BRIDGE BUDGET ($7,523,000) IS
BEING EXPENDED ON 33% OF THE COUNTY'S ROAD SYSTEM. IN ADDITION
THERE ARE NO UNINCORPORATED AREA REVENUES IDENTIFIED FOR AD-
MINISTRATION, ENGINEERING OR ANY OF THE OTHER ROAD RELATED SER-
VICES DISCUSSED EARLIER IN THIS SECTION.
IN ORDER TO ACCURATELY IDENTIFY THE APPROPRIATE FUNDING
LEVEL FOR THE AREAS WITHIN PUBLIC FORKS IT WOULD BE NECESSARY
TO DO AN EXTENSIVE ANALYSIS OF THE COUNTY'S FORK RECORDS WITHIN
THE VARIOUS DEPART'tI N-rS OF PUBLIC 11ORKS FOR THE FAST THREE (3)
YEARS, ONLY IN THAT WAY CAN IT BE DETERII I NED 1-0 WHAT EXTENT DOU-
BLE TAXATION EXISTS WITHIN THE ABOVE DESCRIBED AREAS,
-26-
Planned Mammmmant Corporation
84-®603
PARKS ANN23LION
THE METRO-DADE PARKS AND RECREATION DEPARTMENT OPERATES
NUMEROUS REGIONAL PARKS AND BEACHES, SPECIAL RECREATIONAL SER-
VICES, STADIUMS AND OTHER FACILITIES. IN ADDITION THEY PRO-
VIDE AND OPERATE FACILITIES FOR GOLF, TENNIS, MARINA AND BOAT
SERVICES, THE VIZCAYA MUSEUM, LEASED RESTAURANT OPERATIONS,
CAMPGROUNDS, A RIFLE RANGE, REFRESHMENT STANDS, SPECIAL CLASSES
AND PROGRAMS FUNDED THROUGH USER FEES, THE FADE COUNTY AUDITOR-
IUM AND INTERNAL SERVICE OPERATIONS 1HICH PROVIDES LANDSCAPING
AND GROUND MAINTENANCE- ON A FEE--FOR--SERVICE BASIS, 114 ADDITION
THE DF:PARTf-lFNT OPERATES IIETRO7.00 IN DALE COUNTY. �`,(.(._ OF THESE
PROGRAMS AND SERVICES ARE CONSII E"'RE',} IIY ['"IC TO I':i,; ('(�(?\�I?.:)1'I) 014
A COUNTYWIDE BASIS AND THUS (PROVIDES A "REAL AND SUBSTANTIAL
BENEFIT" TO THE TAXPAYERS A14D RESIDENTS OF THE MUNICIPALITIES.
THE DEPARTMENT ALSO PROVIDES MUNICIPAL TYPE -PARKS AND
RECREATION PROGRAMS AND SERVICES TO THE UNINCORPORATED AREA
RESIDENTS. THIS UNINCORPORATED AREA COMPONENT IS CONSIDERED
TO BE THE COUNTY'S MAJOR SERVICE AREA, ENCOMPASSING APPROXI-
MATELY 255 DIFFERENT LOCATIONS RANGING FROM TOT LOTS TO MAJOR
NEIGHBORHOOD AND COMMUNITY BASED PARKS, INCLUDING SWIMMING
POOLS, ATHLETIC FACILITIES, RECREATION CENTERS, SUMMER RECREA-
TION PROGRAMS AND OTHER LEISURE ACTIVITIES, AS WELL AS FACILITY
AND GROUNDS MAINTENANCE AT LOCAL PARKS. CARE OF MEDIAN STRIPS
AND PARKWAYS IS ALSO A RESPONSIBILITY IN THE UNINCORPORATED
-27-
PIaRnad Mans"mf t Corwolo s
84-603
11
2
AREA, THESE TOT LOTS, NEIGHBORHOOD AND COMMUNITY PARKS AND
THE RIGHT-OF-WAY MAINTENANCE ON LOCAL ROADS IN THE UNINCORPOR-
ATED AREA DO NOT, IN PP'C'S OPINION, PROVIDE A "REAL AND SUB-
STANIAL BENEFIT" TO THE TAXPAYERS AND RESIDENTS OF THE MUNICI-
PALITIES.
THE COUNTY's BUDGET BOOKLET FOR FY 1932-'33 REFLECTS
$19,432,000 FOR THE NEIGHBORHOOD PARK/RECREATION PROGRAM BEING
FUNDED IN THE UNINCORPORATED MUNICIPAL SERVICE FUND ALONG WITH
$323, 000 FOR ALLOCATED ADMINISTRATIVE COSTS, THE FY 983-' 34
BUDGET BOOIaLL T S1 GINS $17,65, 000 FOR PARK AND RECRIE-AT I ON PRO-
GRAMMING FROM 'rHE UNINCORPORATED f lUN I C I PAL. SERVICE 1"UND ALONG
WITH $233,000 FOR ALLOCATED ADMINISTRATIVE COSTS AND 10' 432,UCU
FOR MEDIA14S MAINTENANCE,
AS WITH THE PREVIOUSLY DISCUSSED SERVICES THE COUNTY RE-
FLECTS THE EXPENDITURES FOR THESE PARKS AND RECREATION SERVICES
FROM SEVERAL FUNDS, NONE OF WHICH ARE SPECIFICALLY IDENTIFIED
AS BEING TIED TO THE REVENUES GENERATED FROM THE UNINCORPORATED
AREA SERVICE FUND, AN INDEPTH ANALYSIS OF THE FAMIS PRINT-OUTS
AND A MORE DETAILED REVIEW OF THE DEPARTMENT'S WORK ORDER RE-
CORDS WOULD BE REQUIRED TO DETERMINE IF THE UNINCORPORATED AREA
SERVICE FUND IS FULLY SUPPORTING THE MUNICIPAL TYPE PARKS AND
RECREATION PROGRAMS AND SERVICES TO THE UNINCORPORATED AREA
RESIDENTS.
-23-
Flannel Management Corporation
84-603
�1 M
IV. REVENUES
ANY STUDY OF DOUBLE TAXATION IS NOT COMPLETE WITHOUT AN
EXTENSIVE REVIEW OF THE SOURCES AND AMOUNTS OF REVENUES IN THE
COUNTY'S BUDGET AND TRACING THOSE REVENUES TO THE FUNDS FROM
WHICH EXPENDITURES ARE MADE. IN OTHER WORDS IT IS NECESSARY
TO " CONNECT it THE COSTS OF SERVICES AS APPROPRIATED WITH THE
REVENUES WHICH ARE AVAILABLE TO UNDERWRITE THESE COSTS.
BECAUSE OF THE LANGUAGE IN SECTION 125.91 (7), F.S., WHICH
PROHIBITS THE EXPENDITURE OF DOLLARS FOR SERVICES OR PROJECTS
OF A NON -COUNTYWIDE, NATURE UNLESS THE RE::VE.NUES THAT ARE. UTIL-
IZED FOR Tf'sOS E APPROPRIATIONS ARE RECEIVED FROM SUCH 140N-COUNTY-
WIDE AREAS, I T IS
IMPORTANT
TO ESTABLISirl THE
COUNTYWIDE
NATURE
OF EVERY REVENUE
PAS IT COMES
INTO THE COUNTY,
ALSO, IT
IS IM-
PORTANT TO UNDERSTAND THAT, BECAUSE OF THE PHRASING OF THE ABOVE
STATUTE,A REVENUE SOURCE MUST BE PRESUMED TO BE OF A COUNTY-
WIDE SOURCE OR COUNTYWIDE NATURE.UNLESS IT CAN BE REASONABLY
DEMONSTRATED THAT IT IS RECEIVED FROM OR ON BEHALF OF A NON -
COUNTYWIDE AREA OR PURPOSE.
A FEW EXAMPLES OF COUNTYWIDE REVENUES ARE:
• COUNTYWIDE AD VALOREM TAXES
-0 STATE REVENUE SHARING '
• FEDERAL REVENUE SHARING
_29_
Planned Managemnt Corporation
84-603
STH AND GTH CENT GASOLINE TAX
• CERTAIN GRANT FUNDS
• MOSQUITO CONTROL FUNDS FROM THE STATE
9 A PORTION OF THE ONE-HALF CENT SALES TAX
ADE COUN6NE
REJVES TWO (.2) "POTS" OF STATE REVENUE
HARING, AS THE COUNTYWIDE COUNTY GOVERNMENT
AND ONE (1) AS THE MUNICIPAL GOVERNMENT FOR THE UNIN-
CORPORATED AREA, THE FIRST ONE IS CONSIDERED TO BE
COUNTYWIDE.
A FEW EXAMPLES OF NON -COUNTYWIDE REVENUES ARE:
O UNINCORPORATED AREA ONLY AID VALOREM TAXES (MSTU)
6 SPECIAL T A X I NG DISTRICTS REVENUES
0 FRANCHISE'T FEES SOLELY FROM THE UNINCOR-
PORATED AREA
• UTILITY TAXES COLLECTED SOLELY FROM THE UNINCOR-
PORATED AREA,
0 OCCUPATIONAL LICENSES COLLECTED SOLELY FROM THE
UNINCORPORATED AREA.
• MOBILE HOME LICENSES COLLECTED SOLELY FROM THE UNIN-
CORPORATED AREA.
0 USER FEES COLLECTED FROM NON -COUNTYWIDE PROGRAMS AND
SERVICES.
ONE OF THE MOST IMPORTANT CONSIDERATIONS, AS PREVIOUSLY
STATED, IS THE LINKAGE OF THE COUNTYWIDE AND NON -COUNTYWIDE
REVENUES TO THE RELATED COUNTYWIDE AND NON -COUNTYWIDE EXPENDI-
TURES, WITHOUT THIS LINKAGE IT CANNOT BE DETERMINED WHETHER
NON -COUNTYWIDE SERVICES ARE BEING FULLY SUPPORTED BY NON-COUNTY-
-30-
Pignna0 Mor►mmmant caret adon
84- 603
11
WIDE REVENUES OR WHETHER COUNTYWIDE REVENUES ARE BEING USED
TO SUBSIDIZE NON -COUNTYWIDE SERVICES WHICH PROVIDE NO "REAL
AND SUBSTANTIAL BENEFIT`° TO THE RESIDENTS AND TAXPAYERS OF THE
MUNICIPALITIES,
THE PROCESS OF ESTABLISHING THE LINKAGE BETWEEN REVENUES
AND EXPENDITURES INVOLVES FIRST, A DETAILED ANALYSIS OF EVERY
REVENUE WITHIN EACH FUND TO DETERMINE WHETHER EACH REVENUE IS
CONSIDERED TO BE COUNTYWIDE OR NON -COUNTYWIDE. THE NEXT STEP
INVOLVES TYING THE f CVENLJES 1-%' I TH I N EACH FUND BACK TO THE EX-
PENDITURES 1,11 HIN THL RESf-E:C`fIVE FUNDS TO DETERMINE If THE NON-
COUNTYIJIDE REVENUES, ON A FUND BY FUND BASIS, ARE FULLY SUP-
PORTING THE TRUE COST OF THE NON -COUNTYWIDE SERVICES,
AS MENTIONED IN CHAPTER I OF THIS REPORT SECTION 129,01
(2) (B) OF THE FLORIDA STATUES REQUIRES THAT THE COUNTY SET UP
ITS BUDGET IN SUCH A WAY THAT THE RECEIPTS AND APPROPRIATIONS
DIVISIONS OF THE BUDGET REFLECT SEPARATIONS OF COUNTYWIDE FROM
NON -COUNTYWIDE REVENUES AND EXPENDITURES SO THAT IT WOULD BE
POSSIBLE FOR ANYONE TO MAKE A DETERMINATION AS TO WHETHER THE
COUNTY WAS IN COMPLIANCE WITH THE PROVISIONS OF S125,01 (7),
F,S., OUR REVIEW OF THE COUNTY`S 1982-'83 AND 1983-'84 BUDGET
BOOKLETS AND A SUBSEQUENT REVIEW OF THE FVIS REPORTS FOR REV-
ENUES (REPORT NUMBER 404) AND EXPENDITURES (REPORT NUMBER 103)
FOR FY 1982-'83 HAS FOUND THAT THE COUNTY DOES ATTEMPT TO SE-
-31-
Manwment Corp"jon
84-603
PARATE COUNTYWIDE AND NON -COUNTYWIDE REVENUES WITHIN THE BUDGET
BOOKLETS, AS PREVIOUSLY MENTIONED COUNTY STAFF TOLD PMC STAFF
THAT THE REVENUE AMOUNTS IDENTIFIED FOR THE NON -COUNTYWIDE SER-
VICES ARE ESTIMATES AS TO THE AMOUNTS THAT WOULD BE NEEDED AND
NO ATTEMPT IS MADE TO TRACK THE NON -COUNTYWIDE EXPENDITURES ON
A MONTHLY BASIS. THUS, THERE ARE NO BUDGETARY REPORTS AVAILABLE
TO MAKE AN EASY DETERMINATION AS TO THE COUNTY'S COMPLIANCE WITH
S125.01 (7), F.S..
THE COUNTY's FAMIS REPORTS PREVIOUSLY MENTIONED COMMINGLE
COUNTYWIDE AND NON -COUNTYWIDE REVENUES AND EXPENDITURES WITHIN
THE SAME FUNDS !° H I CH MAKES IT EXTREMIELY DIFFICULT TO TRACE
SPECIFIC REVENUES TO $PECIFIC EXPENDITURES, SUCH A DETERMINATION
WILL REQUIRE A MiUCH MORE DETAILED ANALYSIS OF TIE REVENUE AND
EXPENDITURE REPORTS AND RELATED DEPARTME14TAL RECORDS WITHIN
THOSE DEPARTMENTS DISCUSSED IN THE PREVIOUS CHAPTER OF THIS RE-
PORT.
-32-
Menepement Corporation
84--603
V. CONCLUSIONS AND RECOMMENDATIONS
PHASE I OF THE DOUBLE TAXATION STUDY IN DADE COUNTY WAS
INTENDED TO DETERMINE IF, AND TO WHAT EXTENT, DOUBLE TAXATION
MAY EXIST. THIS REQUIRED THAT PMC MEET WITH CERTAIN COUNTY PER-
SONNEL AND TO GATHER NUMEROUS DOCUMENTS (SEE APPENDIX C) FOR RE-
VIEW AND ANALYSIS. THIS PROCESS HAS RESULTED IN THE IDENTIFI-
CATION OF BASICALLY EIGHT (S) AREAS INHERE THE COUNTY CLEARLY PER-
FORMS NON -COUNTYWIDE SERVICES WHICH PROVIDE NO `REAL AND SUB-
STANTIAL BENEFIT" TO THE RESIDENTS AND TAXPAYERS OF THE MUNICI-
PALITIES. THESE AREAS ARE;
1. ADtiINIS-1`1-ATIVE/OVERHEAD SERV CES OR PROGRAMS SUPPQ RT-
ING AND/OR PROVIDED FOR ALL HUNTY DIVISIONS AND UE-
PARTMENTS,
Z. MUNICIPAL PLANNING FUNC IONS PERFORMED IN AND FOR THE
UNINCORPORATED REA OF ADE COU14TY A14D RELATED DEPART-
MENTAL OVERHEAD!ADMINISTRATIVE COSTS
3. UNIFORM PATRO , DETECTIV- AND SPECIAL SERVICES AS PRO-
VIDED BY THE hETRO-IADE OLICE DEPARTMENT AND RELATED
DEPARTMENTAL OVERHEAD/ADMINISTRATIVE COSTS.
4. CONSTRUCTION, RECONSTf�UCTION, MAINTENANCE AND RELATED
DEPARTMENTAL OVERHEAD/ADMINISTRATIVE COSTS ON LOCAL
TREETS AND ROADS IN THE UNINCORPORATED AREA OF THE
OUNTY AND NOT ON THE FUNCTIONALLY CLASSIFIED COLLECTOR
OR MINOR ARTERIAL SYSTEM.
5. ENGINEERING, SURVEYING AND INSPECTION SERVICES AND RE-
LATED DEPARTMENTAL OVERHEAD/ADMINISTRATIVE COSTS FOR
J�OCAL STREETS AND ROADS IN THE UNINCORPORATED AREA OF
ADE COUNTY AND NOT ON THE FUNCTIONALLY CLASSIFIED
COLLECTOR OR MINOR ARTERIAL SYSTEM.
6. ENVIRONMENTAL NUISANCES CONTROL AND RELATED OVERHEAD/
ADMINISTRATIVE COSTS FOR SERVICES IN THE UNINCORPORATED
AREA OF THE UOUNTY AND NOT RELATED TO THE FUNCTIONALLY
CLASSIFIED COLLECTOR OR MINOR ARTERIAL ROAD SYSTEM,
_33_
RlmmW Management Corpormlon
84-603
.
%. CONSTRUCTION AND MALNTENANCE OF DRAINAGE SYSTEMS AND
RELATED OVERHEAD/ADM NI'STRATIVE COSTS IN THE UNINCOR-
PORATED AREA OF THE �OUNTY AND NOT RELATED TO THE
FUNCTIONALLY CLASSIFIED COLLECTOR OR MINOR ARTERIAL
SYSTEMS.
8. SERVICES AND PROGRAMS PROVIDED WITHIN CERTAIN COUNTY
PARKS AND RELATED OVERHEAD/ADMINISTRATIVE COSTS,
THE SERVICES IDENTIFIED ABOVE WERE OUTLINED IN THE SEPT-
EMBER 19, 1983 LETTER AND RESOLUTION FORWARDED TO THE PARTICI-
PATING CITIES. (SEE APPENDIX E)
THE KEY AS TO t,'IIETHER DOUBLE TAXATION MAY OR MAY NOT EXIST
IN DADE COUNTY IS TO DETERMINE IF THERE ARE SUFFICIENT NON -
COUNTYWIDE REVENUES A\/AI [,,AJ3LE TO T liE COUNTY TO BULLY FUND THE
NON -COUNTYWIDE SERVICES OR IF NON -COUNTYWIDE SERVICES ARE BEING
SUBSIDIZED BY COUNTYWIDE REVENUES,
COMPLICATING THE ABILITY TO DETERMINE THE EXISTENCE OF DOU-
BLE TAXATION IN THE COUNTY IS THE STRUCTURE OF THE COUNTY BUDGET
DOCUMENTS, NAMELY THE BUDGET BOOKLET AND,THE FAMIS COMPUTER
PRINT-OUT REPORTS. THE COUNTY IS NOT, IN OUR OPINION, IN COM-
PLIANCE WITH S129,01 (2) (B) F.S. FOR IT IS NOT POSSIBLE TO DETER-
MINE THE LINKAGE BETWEEN REVENUES AND EXPENDITURES AS REQUIRED
BY THE STATUTE. THE COUNTY MAKES NO ATTEMPT TO DETAIL COUNTY-
WIDE VERSUS NON -COUNTYWIDE EXPENDITURES.
i
THE BUDGET BOOKLET, AS PREVIOUSLY STATED, IS ESSENTIALLY AN
t
i
7
i
i
-'4-
Mannoo.1 ru Corwalon
APPROPRIATIONS OR REVENUE BUDGET WHICH ALLOCATES THE VARIOUS
TYPES AND AMOUNTS OF REVENUES TO THE VARIOUS COUNTY DEPARTMENTS
AND DIVISIONS, EXPENDITURES ARE NOT REFLECTED IN THE BUDGET
BOOKLET, THE PROJECTED DEPARTMENT AND DIVISION REVENUE NEEDS
ARE ESTIMATES, AS ARE THE REVENUE AMOUNTS IDENTIFIED AS NEEDED
TO FUND NON -COUNTYWIDE SERVICES AND PROGRAMS, THESE ESTIMATES
ARE NOT TRACKED ON A MONTHLY BASIS TO DETERMINE THEIR ACCURACY,
THUS, POTENTIALLY THE COUNTY COULD BE UNDERESTIMATING THE COST OF
PROVIDING NON -COUNTYWIDE SERVICES AND PROGRAMS,
BASED ON OUR INITIAL ANALYSIS (WITHOUT BENEFIT OF DOCU-
MENTS SUBSTA14TIATING THE ESTIMATES OF N014-COUNTYWIDE EXPENDITURES)
IT IS HIGHLY PROBABLE THAT DOUBLE TAXATION) EXISTS 114 THE AREAS
OF: SECONDARY GAS TAX CAPITAL PROJECTS ($1,9 MILLION OVER THE
THE LAST THREE YEARS SPENT ON NON -COUNTYWIDE PROJECTS,); ROAD
MAINTENANCE (ONLY 11% OF BUDGET SPENT ON LOCAL ROADS WHICH COM-
PRISE 83/ OF THE COUNTY ROAD SYSTEM); DIRT ROAD GRADING CREWS
WHICH ARE FUNDED BY COUNTYWIDE REVENUE;'AND RELATED ADMINISTRA-
TIVE AND ENGINEERING COSTS FOR LOCAL UNINCORPORATED AREA ROADS,
IN ORDER TO DETERMINE WITH PRECISENESS THE EXTENT TO WHICH
DOUBLE TAXATION MAY EXIST IN THESE AREAS, MORE INDEPTH ANALYSIS
OF THE COUNTY'S BUDGET DOCUMENTS AND VARIOUS DEPARTMENTAL WORK
RECORDS WILL BE REQUIRED.
-35-
Management Corp"lon
84-603
IN ADDITION, FOR ALL OF THE SERVICES AND PROGRAMS INCLUDING
UNIFORM PATROL AND DETECTIVE DIVISION OF THE METRO—DADE POLICE
DEPARTMENT, AND PARKS AND RECREATION A DETAILED ANALYSIS OF THE
PROCEDURES AND FORMULAE USED BY THE COUNTY TO DETERMINE THE ESTI—
MATES OF NON —COUNTYWIDE SERVICE REQUIREMENTS NEEDS TO BE PER—
FORMED TO DETERMINE THE VALIDITY OF THE ESTIMATES. IN ESSENSE
THESE ACTIVITIES, AS WELL ASo A REVIEW OF THE FDOT FUNCTIONAL
CLASSIFICATION OF ROADS IN DADE COUNTY COMPRISE PHASE II OF THE
STUDY.
IF ALL OF OR PART OF THE PARTICIPATING CITIES WISH TO PRO—
CEED WITH PHASE II, PCIC WOULD RECOMMEND THE CITIES REVIEW OUR
FINDINGS WITH THE COUNTY AND REQUEST THAT THE COUNTY PROVIDE
PIMC WITH THE DOCUMENTATION THAT WILL DESCRIBE THE PROCEDURES AND
FORMULAE USED TO ESTIMATE NON —COUNTYWIDE FUNDING REQUIREMENTS
AND ANY OTHER: WORKING PAPERS, RECORDS OR INFORMATION THAT WILL
HELP SUBSTANTIATE THE TRUE COST OF ALL NON —COUNTYWIDE SERVICES
LISTED ABOVE. IN ADDITION, IT IS PMC`S RECOMMENDATION THAT THE
CITIES REQUEST THE COUNTY TO SET UP THE APPROPRIATE MECHANISM
TO ESTABLISH A LINKAGE BETWEEN NON —COUNTYWIDE REVENUES AND EX—
PENDITURES AS REQUIRED BY S129.01 (2) (B) F.S..
IF THE CITIES CHOOSE TO CONTINUE WITH PHASE II OF THE STUDY
PMC WILL BE PREPARED TO COMPLETE ALL WORK TASKS WITHIN FOUR (4)
MONTHS OF RECEIPT OF AUTHORIZATION TO PROCEED, THIS WILL ALLOW
Planned Management Corporation
_36-
-1
84-603
84-r603
t
Ch. 125 COUNTY GOVERNMENT F.S. IP81
derived from service charges. special assessments. or
taxes within such district only. Such ordinance may
be subsequently amended by the same procedure as
the original enactment.
(b) The governing body of such special district
shall be composed of county commissioners and may
include elected officials of the governing body of an
incorporated area included in the boundaries of the
special district, with the bias of apportionment be-
ing set forth in the ordinance creating the special dis.
trict
(c) it is hereby declared to be the intent of the
Legislature that this subltectlon is the authorization
for the levy by a spcciztl district of any milinge dmig-
nated in the ordin-ance denting such a rp,-dr! district
or amendment thereto end rpprovcd by vote of the
electors under the authority of the first rsntcnce of s.
9(b), Art VII of t.hc St.ste Constitution. It i- the fur-
ther intent of the L Lidraurc dict a €pccird district
created under this, eub-action dir.11 include both tttt-
incorporet€d Grid incorporated excrLc of to county, rnd
that such special district may not b.-utcd to provide
services in the unincorpmr:(rd arcs only.
(6)(a) The governinr body of n munieiprdlty or
municipalities by rr-olution, or tlic cit.ixenh of n mu-
nicipality or county by p{:tition of 10 prrcrnt of the
qualified electors of such unit, may identify a service
or program rendered rp eirdly for the benefit of the
property or residents in unincorporated crests and fi-
nanced from countywide revenues and petition the
board of county commimioners to develop an appro-
priate mechanism to finance such activity for the en-
suing fiscal year, which may be by taxes, special as-
sessments, or service charges levied or imposed solely
upon residents or property in the unincorporated
area, by the establishment of a municipal service tax-
ing or benefit unit pursuant to paragraph (q) of sub-
section (1). or by remitting the identified cost of ser-
vice paid from revenues required to be expended on
a countywide basis to the municipality or municipali-
ties, within 6 months of the adoption of the county
budget, in the proportion that county ad valorem
taxes collected within such municipality or munici-
palities bears to the total amount of countywide ad
valorem Lazes collected by the county, or by any oth-
er method prescribed by state law.
(b) The board of county commissioners shall,
within 90 days, file a response to such petition, which
shall either reflect action to develop appropriate
mechanisms or reject said petition and state findings
of fact demonstrating that the service does not spe-
cially benefit the property or residents of the unin-
corporated areas.
(7) No county revenues, except those derived spe-
cifically from or on behalf of a municipal service tax-
ing unit, special district, unincorporated area. service
area, or program area, shall be used to fund any ser-
vice or project provided by the county where no real
and substantial benefit accrues to the property or
residents within a municipality or municipahtaes.
Histe" -. 1. cn Ibo2 IV:. s 1. cn 3403t. Ib- Rb J'r G6'69. t ,. en.
694:. 1915. RGS 14" CGL .'Z" a 1. a--4,436. L. 1. Ch tii _'&5. LL 1. 1. 6. cn.
,1.14 ► ^-.ch 73.1b s ;.ch -3-7'2 c 1,ch. 'a.ISO.sa 1.'-.4.cn. 4191.E 1.
ch.;543. t 1. ch. - 33 a. 1. CA. -9 8;. • 1. d, 66s0;.
ti.-.. 125S0)3. 159.07 Povv,% re rwrcus twwa
�. i#A 215 Reronwu of futwa.
L 286.2b tr.mLtl .
125.0101 County may contract to provide
services to municipalities and special dietrie
'(1) It is the legislative intent of this tact to permit
counties to contract for services with municipabt
and special districts ate provided by s. 4, Art VIII of
the State Constitution.
(2) In addition to the powers enumerated in this
chapter, the legislative and governing body of a mum.
ty shall have the power to contract with a mun.iciWi.
ty or special district within the county for fire protM.
tion, law enforcement, library services and fecilitim,
b^nch erosion control, recreation mrvier s and fscihi.
ties, water, streets, sidewalks, street lighting, garb
rand trwsh collection end ditpoaaL write end r -�7r
collection and disposaL drrin_t`rc, tmmportntio- F;7�.;i
other cr.^cntial frcilitics and municipal Ecrvicm Su.:-�.,
rcrvices shall be funded as rErczd upon bttv.•C n tha
county e_nd the municipality or rptcind dietiict Tli.,
r:cction zhrJl not be constxucd to authorke the m Y
to impoec arty service charge or spcciFl srrt tt: ram'
to Levy any tax within the municipality or aptdrl dit•
t.xict., nor shall this Cection be comtrued w autlimm
the creation of a municipal service taxing unit whko
such area.,'
(3) Municipalities and sp-ecial districts am
authorized and empowrrrd w enter into mrvirss ate
tracts pursuant to this section. _ ,.
(4) Except as otherwise provided in this
the powers granted by this section shall norm
deemed to be a limitation of powers aLm"y e . -
but shall be deemed to be cumulative, 9:
(5) This section shall not apply to any county
erating under a home rule charter adopted p
to as. 10, 11, and 24 of Art. VIII of the Constitutinm Cf
1885. as preserved by s. 6(e), An. VIII, of the
tution of 1968.
1. 1 CtL. 10-4; �
125.0102 Sign ordinances. -Nothing in
ter 78-8, Laws of Florida, shall be deemed
sede the rights and powers of municipaliti" t
counties to establish sign ordinances; hosrttcwr, t
ordinances shall not conflict with any APP :.
state or federal lams.
@i.tsry.- 5. cL.'6
art..-ae.o puGleel+a.d I � :66 oaz. '
125.0103 Ordinances and rules ira
price controls; findings required; proo0d r*4
(1)(a) Except as hereinafter provided., tea ; .
municipality, or other entity of local t �.
shall adopt or maintain in effect an ord► � f �
rule which has the effect of imposing Prue 4
upon a lawful business activity which is r �'-1
chised by, owned by, or under contmct entl _'�
ernmental agency, unlesb €ptciftcf.11y peua'
general law.
(b) The provisions of this section Lhsll
vent the enactment by local governuiinn4 . ..f
service rates otherwise authorized by ltae.
water, sewer, solid waste, public trlsmP,01ts.5?
cab, or port rates.
(2) No law, ordinance, rule, or oth"
616
I
e-
of
on
all
he
of
ui-
ny
or
:he
er-
be
his
eal.
ap-
-txe
eso-
laln
e or
_ � - M. 1981 COUNTY ANNUAL BUDGET CIL 129
10.01
0.011
IM02
• L2g.021
� .03
' 10.04
1W.06
10.07
t
CHAPTER 129
COUNTY ANNUAL, BUDGET
Budget system established.
Consolidation of funds.
Requisites of budgets.
County officer budget infortnation.
County budget officer.
Preparation and adoption of budget.
Fiscal year.
Execution and amendment of budget.
Unlawful to exceed the budget; certain
contracts void. commimioners contract-
ing excc a indebtedness pemomlly lia-
ble.
County cotatmu"sionrr venting to pty ille gnI
claim or for excr-a indebvdrmt-_r,.
County rue"itor not so r=_'R n ell*„ .rl r.7_rrr tq.
129.01 ruer,,et r} rtcr_-t, i
c'.'tuih!i"Magid a; I' ^'{('i't ryTt%' A
tl� G.n�,nccx of tlt:r IYaFl.ra� rf r..±rttv r it^: --tern of
t� s�e€rrl cY,.aratrr:� e. tti;e €t�tr, rA rc tin, •�,
-(1) Ti rz -JvOl L ltp rrt i rr�f tt�_i r i,htr�i
i ecrtrt�[.j, rn h,t� ztt�.,i u9 tl,:a t l� r_trr, foe thr
l yeasr trldir"-
Year t-Ltcrr;:firr, erl rt,ttur?.i bttclf(t fo- rudl
AWAS as mry b r; .�utr d Ir} 1 ar or lit t-.)un i fir € rt.
ddpractcva Fn rcr, peed ur -oontinc pnn-
ekim T)w bad.V't rhr,11 cwltscl tbls lrv5' of tr sen rand
tlaa expenditure of money for rill county pt.,rpar:r
dwing the cnfuinr, frac.,l yrr.r.
(2) Ewb budget clacll conform to thr, folloct-ing
pawal direction.s end requircmcnt. •
W The budget tha.rl be prepared, t;:u.rnmrrired,
stud approved by the bo rd of county commissioners
d each county.
M The budget shall be balanced; that is, the to-
hl of the estimated receipts, including balances
bought forward. shall equal the total of the sppro-
P*Xions and reserves. It shall conform to the uni-
toes classification of accounts pr+eaeribed by the sp-
Popnea state agency. The receipts division of the
Est shall include 95 percent of all receipts reawn-
a61f to be anticipated from all sources. including tax-
0 to be levied, provided the percent anticipatadd from
w •alorem levies shall be as specified in s.
34OW2)(a), and 100 percent of the amount of the
of both cash and liquid securities estimated
`be brought forward at the beginning of the fiscal
M& The appropriation divizion of the budget shall
is" itemized appropriations for ill expenditures
by law, contemplated to be made, or in-
"I"d for the benefit of the county during the said
lit errd the provision for the reserves authorized by
m0 r. Both the receipts and appropriation di-
44MO shall reflect the approLirnate division of tx-
W441t�Ur*a between countywide erpenditurts and
tY-ide expenditures and the division of
00 ► revenues derived from or on bell if of the
as a whole s.rtd county revtnurs derived from
or,�' telf of a municipal service taririg unit,, ape-
ict, unincorporated area, &ervice art€, or
program arena, or otherwise not hived for or on be-
half of the county as a whole.
(c) Provision may be made for the following re-
"rve£s:
1. A reserve for contingencies may be provided in
a aunt not to exceed 10 percent of the total of the
budget.
2. A retterve for cash balaarce to be carried over
may be provided for the purpo--e of paying expenses
from October 1 of the ensuing fi'asLvl year until the
time when thin revenues for thAt year are expected to
be available. This rem-erve may be not more than 20
percent of the total receipts and balances of the bud.
grt; provided that for the bond interest and sinking
fund budget. this rrrrve, may be not more than the
totr.l mrturiti.cm of debt (bath principal end interest)
that rill cr.vir during the em,_uing 5!ml year, plus the
rinkinp fund requirertnents, conapu.ted on a
€t--itlat-fins= h t°,r^., for e:ny ovtr,t^,ndin., obliF tion.a to
L+- pt id fiat d c Eut�i.
(d) 115rt rr piepnruotl for "rut- trndinr inde.bt—ed.
w-, •krill L etude to provide iol tl:r p"'mc.nt of
v0uclrr1r V Mich 17Ave b€t n ut-.~u 1' -d in end chruged
r_fri!-t+t t)rc 1+ttclrct far of., cutitnt ycrr or rt prior
Ne_r.r, but w'bidh are erp€,ctfd tit -id A t.lre be-
ppinr,ir�g of the" rnEut t' yflrr fat a hicJ; th bta� et u
Irrir prvprr-rJ. Tljfr rpm}ropriFtion for the pryment
of €t,ich vouchers shr.11 I)^ mrde in tier, rr.me fund for
which tl,,e rwpentrr, v- rrc origirtrJly incu£7€d.
(e) f.ny r-ti.rg:lus cri5ir{ from rn cTcrtt of the esti-
a7.et .d crch heir nct Over the ert.imatcd rinount of un-
paid obligations to be ensiled over in a fund at the
end of the current fucel vetr me.y be transferred to
any of the other funds of the county, r nd the amount
so trattxferred shall be budgeted as a receipt to such
other funds; provided, that no such surplus in a fund
raised for debt service shall be trLmfer7ed to another
fund, except to a fund raised for the same purposes in
the same territory, unless the debt of such territory
has been extinguuhe�, in which case it may be t:sns-
ferred to any other fund raised for that territory; pro-
vided, further, that no such surplus in a capital out-
lay reserve fund may be transferred to cnnother fund
until such time as the projects for which such capital
outlay restrve fund was raised have been completed
and all obligations paid.
irlrtarT. t. cr. a14.:S• S RGS IM2.0 CGL :3J2 ► t. cn :!6874 IMI. r.
It 31. cG. ES-105. ► I.ch. '7-5,4V.. I. cr.-.:t,!, ct, -8 i:!z . t. cn. 7b ts7:
• Z& cd 6u-:4
129.011 Coutolidation of funds.—
(1) In order to tirnpidy and otherwise improve
the accounting system provided by law and to facW-
trstee a bttttr understanding of the fiscal operation of
the county by the general public, the board of county
COIL miaaiontrs rnmy, by rtsolution duly adopted, con-
whdate any of its 4eparate budgetary funds into a
single general fund, eixtpt that the road and bridge
tax shed bt levied under s. 336.59 artd all revenue and
tr ptnditurts of the cou:ty transportation trust fund
established pursuant to s. 339.053 shall be shown as
ra separatt budgttary fund.
84-603
w
Planned .Corporation
MM h4nGWWW 90we"" Suaft I _iL Tamp& Fkr4n 3340W*kVran*
April 3, 1983
Mr. Gazy J. Dellapa
Director of the Office of
Management and Budget
Metro Dade Count -I
24th Floor
73 Rest Plagler 5'=eet
Miami, FL 33130
Dear ter. Dallapa:
Xs you a.-ra m.,are, our firm has been retained by the City
of Coral C4}F�Lc n, Li conjunction with Miami, Miaaai Beach and
several c?thcr cities in Dade County to conduct a stadv to
dete ino if and to cadent double t==;ti,on may ;xist in
Dada County. An �.�senti��1 n���� of our rouca:rch !',Ct�jzcdolocsy
is to rev:i,cw cc.r t='t:�Ii Dutlic related to t.hc flznd .ng
and oparat,moI'3 Cf' T7:f- vr`.t.__:_-;otY# C�CT?c,`r C3 aad divis.`.omq in :..Ile
n M q. ^i Y1 ter.. 1 ri . r s
„�l:.:ltv -�:4gd .,'.� mr;,`e 'l;t. � .�E:' �flT���;TaS::.��� ^.,.�F" .C�`.Ii�f�... �� .,...aC�.s
the serviCE.g c`.�d ^�'z-ji.cc d.c:livcry pa -ate".: n l,:$1,iqu€,°" �o each of
their :'e2rco`i",._ vv_
The purpo c of 'ems letter is to ^_fort► You of 01= role
with the Cities in Dade County and to respect -fully request that
we be allowed to review and/or copy certain records/documents
related to the operations of the County Gcver=ent.
While we realize it may take a few days to assemble the
various documents required, we would like to begin gathering
some of them during my trip to Miami on April 13, 14 and 15,
1983, it possible. The initial records/documents required
are as follows:
1. The fiscal year 1981-1982 and 1982-1983 'Revenues
and Appropriations Budget.
2. Auditors' reports (financial and management) _or
the last two (2) fiscal years.
3. A current organizational chart for the overall
Metro Dade government.
"KhOtMtNT PIANNIN(VIWNINO. AND 4989 M CONSULTANTS
11
E
Mr. Gary J. Dellapa
Page Two
April 3, 1983
4. Organizational charts for each division and
departmant showing manning levels by position.
S. Any public information brochures, documents
or other information pieces that describe the
services provided and functions of each Metro
Dade division and department.
6. A copy of the Met= Dada'a current nay and
classification plan.
7. Iafo=ation regarding any 'outside" contracts
for sexvices with contractors, ccn ult;ants-, etc.
S. Any yonx—c°nd r,c•I.K,vit y z,-nd cc: t rcrort-- for the
last (2) :i:°c-a fo-: roc-d, ,�ridg`c and
dra1..T?.cxCn:? c L t�'I:t i.4, z t?rxC��f_t>.
9. The s; ci.r' c.e GC`,"`cril;C:d .4n No. 8 above
for iar}.{ 7.11ti
_0 . Work ""d.c h m (=) and rE lar-z--d u.d,c c-- � L) f o- zoads ,
bridges rand. d--z-z =acTc projcctf; :ror fitcal year
1482-83.
11_ The same i=fo=aticn as dcscribcd = No. 10 above
for parks and recreation.
12. A listing of projects and/or activities. by name,
location and cost directly related to the expen-
diture of the fifth, sixth and •seventh -cent
gasoline taxes received by the county for:
a) Fiscal year 1980-81 (actual)
b) Fiscal year 1981--82 Cactual)
c) Fiscal year 1982-83 Cadooted)
13. Information describing where and how all state and
federal revenue sharing funds received by the County
have and/or will be expended for:
a)
Fiscal
year
1980-81
(actual)
b)
Fiscal
year
1981-82
Cactual)
c)
Fiscal
year
1982-83
CadootedY
PEW]
Planned Management Corporation
"" X" ftwlft D IAPWAW raO+< nI
84-603
10
U
Mr. Gary J. Dellapa
Paqe Three
April 3, 1983
14. A map locating all county parks and a listing
qjk same by name and type (i.e., neighborhood,
&==unity, etc.) .
15. County highway and road map and related listings
for the designation and location of the:
a) Roads/highways on the county collector system.
b) Roads/highwnys on the old stato secondary
road system.
c) Florida Dcpart ent�'�q*oef Transportation rccla.ssifi-
cb�"i1 ions for Dada County.
.
36. �sb6t �.:: d.A �f. l _'.'.. d' o - (,11 hl. , .ds , s L...�1..` t:t , L,iigh':l' ys
by tyo r-t3d a rng-t-h, 11--h -, in-ur.nanc c of v-11-ich is
17. Maps Ll,1ic= qco - E4,ph iC rI 1 1�ouiu3 __s_-nirrs of- the
�ar-iouos, I r-:t_To D' ,,. r ;,R �, t cap : sr c unit! , if more
than C71.0 9tt..:.
a. ;a.G"FN..+ C!
in wh-4ch the DF�rr F74ro De<Rar-nnt prcvzdes
its v-ricus sc. ,,riccs .
19. Budget.a-`j documentation that shows the sources
of revenues and related expenditures of the
Metro Dade Fire Denartment.
20. The same information az described in Nos. 18
and 19 above for the Metro Dade Police Department.
Please include, if possible, copies of maps
reflecting patrol zones, docents reflecting
responses to calls and any other records that
may assist in clarifying the related activities
of the Depar=ent .
21. Documentation from the Property appraiser and
Tax Collector regarding assessed property values
in the unincorporated and incor^orated areas of
Dade County and actual tax dollars collected
for fiscal years 1980-01 and 1981-82.
22. The same i-nformation as =ecuested in No. 21 above
for Fiscal Year 1982-83 vear-to-date.
r" Planned Management Corporation
� ms ».�e...� �wr.w� iw �•�. r.wa �+«ws7�oM+.�.wr�+u��a �ra� is+
E
84-603
No
Mr. Gary J. Dellapa
Paqe Four
April 3, 1993
23. A copy of the Metro Dade's overhead/admini-
strative cost allocation plan, if one exists.
24. Any other imCormation, document:: , records,
data, etc. that you and your staff might wish
to provide that would, in your opinion, further
clarify the double taxation issue in Dade County.
Additional imfo=ation and doc=cnt-s will be needed as we
progress with the study. Ile can discuss the mannex in which we
should requcst/cbt-nin thccc docum.cnta durinq n,,Ar visit n=.,t week.
s:LnCcI7r-IY youl., � z7,j.id ccorcrz,,tion an
I., - --zce 1�1- 6
this I=-c r,,,y c--nd profc-,-,:-,ional
assurance. th, t F,c will cz�,rry oL,-v. s "thr in a
-ct-eau
cc=letaly cbjcct_ivc ml-Tlnor.
Shoula you havc any rocs— ion. zegarding c31,1:4,- rr,-Mlcots or it
we can pro-vido you with additional inf;ormiation or ciarif"y any
items in biz letter, please give me a call.
Ve 5,
• Robert?. Ch;TM rs
President
RrC:g=M
cc: William Chapman, Mayor, Coral-Gabl&s
Donald Lebrun, City Manager, Coral Gables
Clark Merrill, City of Miami
EPlanned Management corporation
3W ~1861MN BOWMW &Aft rdOM&
PMIC
84-603
7
1'UDCrIfIMh"A CIASS1iilA
t-MIUTT Mt1AD/1•:['.""!.Tt:1:S)P.::T:iTLM
Ct,tllil'( fiwiu
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Fagc
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I wj
,y,I,l �...n n.•.
ML)IUI
11IINNER
tY Itll'At. Ait:
11•tM! �
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f.EMGT11
LADE MILES
rt I LE
rl
MILE
O+nr,k:
vltsT
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L
n716o '
!
t'u 27
9..w�r la>.11 �:
lowul nnl I+,>ad
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_
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4 [
5 _...—
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t
f f
11
9
it 1
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17
l7
17 �
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'Al 11'tib ::t.
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-d: n7l
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t:o.,�7 y 11ub ko.n#
Cmancy 7
' i, tal:: Il j
I1wry Dr1vo
".�r7: s+y Pottrl
2.0
1a.2
Canvu•f Puint
SN 200th 54. fFtoma tir,
4.7
9.1
'rail nha>eao lloail
!.w 167th Awn,
Floglar Awn.
1.7
5.1
4.5
�—
Country Club 110".)
1.5
';li C (US 1)
sn 021
4.5
11.5
:.w 7cuth L.
Istkv
5.3
_
•..i) .: tl.l. :.L.
_. _t•r.
- 11:':1, .,w,..
rouy Cfub 1,1.
' --
SR 621
1. i
! (p
Wlnlin Dz.
5.0
{�
E
r rlal a T,akty
-4. � b #1ti
YIIUCTI(Aj." v. 4:IASSIPII}I
1 `• rld?L-T :;vsl 24
County hA.lu
City _
1621 N TO
Ci
••
' —
4Eh'GT11
(ANG N1LLS
ROAD
ROAD
IwA1. NAME
MILE
r,A;!o-;
M1iNE
i.
51•"C JOB
IAtitULA
a`
P(1ST
i:u.47.t�,.a tro i,3
41..0 rOn hoad
3.1
20
UC.
... t,y CIWI IrOn.i
Black Point
11.7
21
t O(',)I,Ut I'11M
_ ----
1i•M•y ^rlva
'Lureka Dr.
U.6
¢oral AaJ! Oliva
U.5
200th St.
1.4
s„l
SH 1270h Av0.
I.7
2,
:;t4 211bth :A.
'ea coca as :....
5H 2u00h St.
0.5
,1
!k1 12 M, I•v0.
_
Cl"11 110 4
Sti filth A".
1I.7
flfr.,.t
C11• • ua.d
SH 146th A".
9,7
tl.,i••l In lir. � ::H 21G1t, Wit.
III
..
_
nl.t +7ui lar r.n.+t,
SH 216th St.
0.5
yt?,.a '.,iw l:rlva
Vtlilln Urlva
2.5
OrSv,) •.
St; 27
2.0
.f7
Vuhliu Drlva
.,, ..Doan
__..
r..• a 31r t„�:
Vthlin Dviv*
7.4
Old Cutler Emoa
30,1
,Gu •t •, hr_
SH 271t11 St.
0.5
1.1
_t/
SW U7UI Al-.
5�
11hi l,ta i1��=ms
Old LSlttvr Uu..d
1.9
�—
.,, '?3:•,•,8 5.
.^_
:I,a ('uYlor I,,.:d
SH 45th Av O.
0.7
t'r.+u au 1:., •:1
_,
Sat 5 (IN I)
. I'l Cm tar Vo-,S
►
PUNCTI(cALLY CIAS51Pllu
CtllllrrY litlAUlt'1'_ • ?LA.Er SYMH
County 14a►u
City
Poyu 7 0 I1_.
O
•
I.i
"
SEL'T It Mt
1�lUl
NUMKfl
Iltt:Ai. t"t:
1 3ti N
TO
LCUCIll
iAtl£ MILES
NI1.4:
rnsr
14ANC
141LE
NU5T
NAME
1i
711(it St.
::n S s1t:: )3
SP 021
t,.9
4n
::w 117ti4 tit.
::tl s tU_: i)
(usil a—.t uuad
1.4
41
r.W 200th St.
IJ•+•rlt t .. .: 11-4
sh 5 US 1)_
!.5
42
:.tf 127th AV..
.0 21,Ith f;f.
sw 176th St.
2.1
41
Il.n .,u ja lo,.td
Cur....nL 4'.+t•+ t?m1v-
Carol }tout Urive,
6.1
44
Iwct Utivu
r:u 27
137Lb Avu.
SS''►1
4.0
Ava
176th St.
0.5
v
at.
tt 79Aa
SW 114th Avu.
0.2
47
:;W 117111 Av..
_ _
'tl i'.: LI. Ste.
Coral 11—f Urivu
1.5
..if t'+Lt14 tit.—t!
1#:'S:#i Ava.
Stt 5 lUS l)
1.4
till
S!'1 f11t A—.�
61d Cutler Jtoad
!.t! 16bih St.
r.0 112th Avd.
.N lash A„u,
SN 1'.tlt AYo.
a 1111th lo..
).tl _l�ttl, t:t.
N 3 r1th ::t.
vy.,,a Ava.
t11,i �It)" fa,„d
i: rJd si.
sn 5 jus 1)
S14 ;52od St.
Sit 102nd Ala.
1.11
2.0
2.2
1111n1 AYtr.
okr.rard Urlvu
SW 67th Avu.
SN 67th AV-U.5
()Id L}road
511 62od Avo.
1.1
1.7
1.
11Rlar
2
:,il fhh Avu,'t1
n:l4 744 St. _.
F17
l nk, 7-01"t. -r-�- I�
11
E'UNCT114I11.1.Y CU1:;SlrllD
COUIITY I(0A?)/-z4 't N,exMOM SYSTEM
n
.
sl.l n(111
WIAD
N11M111:N
WCA1. NAME
Vu(y!
TO
MILE
LOST
Ts
1,! r
M 11.E
POST
1
NAME
ill
f:M n2t1d Avu.
:.d 1531n11 St.
SW 124th St. I
S')
SN 77Lh Avu,
A: 1"110 !;t.
:Ai ; (11:: 1 )
f,14 104th !;L.
40
eH tZutit !A.
Slit 72m] Ava. 1
61
:a+ 1241.1s St.
1 1111.1, Ayu.
�
SI♦ 61th Avu.
(,2
(11.,1•..,11 1•l,:ld I171va
ti r,Ith AYu.
la,r..r•I (rrivu
t 1„gm.,:l FloI'l 1)r Ivs
Old Cutler Road I
G1
nW 771,d Avc,,
SW 1241L1, St. C
1 •I
::H 121111 ;t.
Old Cutlur ,wall
G i
St1 62,t.1 Avu.
3,1 r,%O, ; flnn,3
U•i1
itun,lall lDrlvo/StrUot
:•IE lilt!, nv,r.
a 3?,'2 Se .,
Old tLtlor Poid
67
SN 72n,1 Avu,
SW 112th St.
571 94 4
I
!.11 91t h Avn.
-:_.; 11 „1
1.•1
70
:,it
'.a ,t 7+ 1. r.•. •�.
.ta , z(s, ..•tn,
..a '3� •: ..
?iil,=,v,,,:_.
11 1 110i Av,:.
n„tucc`„rtnal
:,tt 1041iF, SL,
SW 57th Avu.
71
:.N v.;1 h :;1 .
SN 571.11 Avu, I
'12
74
a 1111It Avu.
-,It 94 e
—_--__—
F,n.•1.,10 IllvI,
_•N t0.1111 Nt.
ti►1 12u1h l_� ---
nr Iva/-;11 94 1
Stl 94
75
—`
�_
:;w 10-101 rlv0.
71.
SW 1170h Ava.
t.
SV1"i'Vt+ti
�i
+i l
.,n
•J i
hl
-
County n.rlu
C1Ly
F• CII I1 A1A11.Y CULS!"Vit"
Pa9t ry of 11"
C01g1TY NtN.i!A•!t Y'M /•r'uMMt' SYSTEM
l.Nr k1
!'4
LLNcT1i LANE MILES
NOhn 1AWAL, NAME
MILF NAME
NOMntN
Mill: 14A:
ST
FOST
It)ST
.tt ,1_)
1 Sw 56th St
2 u
---
::N 147114 Avu,
!:w 117tA A...'1:1
-- ----'—
Sw ffied St.
1.0
sw scu, sc.
6 x.0
,at 1'/Sth Avu.
:° •�^ __�------
li 1•i7Aie Avo,
:ill 821
1'8
;t.
Sw 25th St.
2.0
•:w I!7t 1+ Avu.
1471i. Rvtt.
Sw 1250h Ave.
2.1
_.W 12n.1 St.
,:)
st.
sw 24th St.
1.1
177od Avw�.t1*,=.a
5ft 821
6•u
C2n,1 Sl.
'It
Sw 72nd St.
1.0
SH 107th Avo.
1.2
mygar CIo k nrlVu
'•1171,1, A+n.
.__
'1,
51 90
1.5
•. �.,
- Sw 40th St.
1.0
-
err±4
3.5
•At 4"1tA t ::U •11t+h :;t
t •17Y. •., ',+e •,.
v)
5N 1t1)Lh At•u/7•+tt) Atl-/
i.! 97th Avl.
1.1
cw 71r 1�_St.
—_
5a 90
4.1
st 72rni St.
5a 9u
.1.i
_.w n7n<1 Av..
n L.t.o u+.l:•w 1LVh a;L.
south fako no,w,,
1.0
.•Ll 7•ieh l.vu•/:::I 11rd Sty_ — --- "t7 7nrh A•—.
I I I II I I I II I V I II Iil��i�dl��,u���IV�IiIViu��IW _____
GD
W
►1114(TI(a4A1.i.y CIAS SIFIUD
C(1Utrry tiOAu,4-( r4'+^s4'Nrt-r• !;y ;TVH
Cuuttty D.Ule
City
ci
a
wt
Sl.t'1'Itlll
Rt)M
INtMULR
IIKAI. NAME
r utay
TO
LENGTH
LANE MILES
MILE
POST
t;Ana;
MILE
POST
NAME
96
:; NaLetway Drlvv
a1 7.`.,.1 Ave,
sA 02G
0.7
—
97
'Al 21.11, Ave.
ta..tri—y brio❑
t 1 t 4t 1. Av,+.
SW 19th TJrr.
0.4
Sit
AF4 ) 1,d tit.
:. 026
4.0
99
;M 110th St.
;w 32,0 Ave.
a qtl:; 11
a 7.'o.t Avd.
—
v Illltti :;t.
:4 6101 Ave.
t 'tt:n'•d,
Old (Qttlor flood
2.7
304
!At ('21"1 Ave.
`Af 420 St.
2.3
Jill
(!.H
6.It►1 .^.t.
SW 57th 4vo.
1.5
102
Mn.�=1 cr 4 ...
fern..,r.k. I+tvd,
5111 5 (US 1)
1.9
In)
'•N •Jilt) St.
Ingrain 114y.
3.0
111.1
:A4 Gta,) Ave.
iatnlu,al Cinit Orlvo
2.0
Ili;
v.:.d Yl.utlur 1:t.
a 11Y11, Av¢n.
-At If 1.,
Slit 107th Ave,
1.1
)nt.
H U71) Avo.
tiH Soth s[.
3.0
1(17
P.:rlu ntUr tcn.+.i
t4*tt1d1, Ave.
UW 21at St.
4.7
lull
nH 21 t ,t.
i, t,=., d 'rue,,,Lt173
Ill.— Polly Poi(I
tta :'1 .L ::t.
>e ? ''t..1 Av=t,
v +•, ,t Av.,.
[r H;dt, Ave,
Lo.70u++J 110.1.1
0.13
1n9
(m 21:.t S•t,
CH 6701 Avo.
0.6
Iltt
:nr 611,11 Ave,
S[t 034
1.3
:I l
tit ?' tJ, St,
1M 67th Avo.
5k 026
tna Stith St.
3.6
2.5
1.2
I t:
134 41,.t sL,
tw :.Uth G't
--
114
imllam dairy Fl.aad
1.5
I'IrfrC1'IIXI.)i.I.) (:1J1.SIYIIa)
Lmirry IItIP.U/C! I• • "iotoo NISTM
l'UIU1Ly I1.4IJ -
ci Ly _
Pa.la -1 or 33
1 !
1 3t1,tl1
TO
i�
;1A7'1,)11
Nll
IIIImlI!.Il
IAVAI. NAM:
—
H11.4:
PL+L1'
r.l:WT11
I.ANR MILE:;
Htl.l:
t•LI:'r
::ollLh Itiver hr.
115
11..y11 1..i nr. i.ln.1 I91v.1. J
In) I.91r.i 1A.
Lu.letme Roar)
(i i
116
ln1 3?u,% Ave, '
nu.Il. '+Ivcr 0rivi
14W 119111 St.
5.7
117
l
111/ 4('01 ;t.
:!< ...
11r; 2nd Ava.
-
.1.9
-
l1U
fit: 21,A Avu,
:;1• .....
fill 1111th St.
4.1
(t7
111: 101.1, Ave/
!;it' IIal1
I;R 5 (US 11
1. �
.l'.;e
Lf111.+ r,iv,er nrivr.
IM 1j,;I11 !:I:.
aC4 7th Ava.
1.0
ul: 107th NL.
c,11-1i'"I III wil.
t?t
514 5 {US 1)
0.7
02
liew,ri.+l lt,y 1, CrICClt1y 111^,1.
IN 'I.1 Ava,
III! 107th St.
3.3
121
IM'21+.1 "W.. �
ua tlrla+ Sc,
Na: 1351:11 St.
1.0
? 1
I
Inr ')5i h !:t. !
IN I,, If Avu,
141' 21ml Avu.
3.9
1?-
In+ I1'+'h :1
fAi 11 •1 Avu,
1^.1 1.1n.1 Avu.
127
IN 127111 *;L.
�
IIW 170 Ave.
0.5
Vitt. Ave
111) 11 1t11 L.
Inl 131rli St.
1.0
-
129
IN: Kith Avd.
:11 "• lit :^ll
xf1 n2r'1
l.n- —
�
Sit 112L
111
111: 121h Avu,
lla: 1' •ih ::L.
2.4
131
u1 loth Avu.
t11: 1 ' .rh ::I..
1,:O-a=•!It Avu.
N1l
Mimi Cirdatla Ur.
1 3.1
1;2
---
1nf I•i,td •:t.
1d0 Ith Avis.
;t,-
17
111r 120h Av.:.
iIIRO]slut
M
JpulxNj(xlhl.l.y CLAS'll"IM
Cotnrry RLMDjW4-:v.% .4vftMW !;Y!;TCH
cts"Ifty
City
pd-le _U
T.
SUCT19)II
1110m)
IAP'Al. DAMI:
LEWTH
LANE: 1411."
h I IX
IIAMV
la
I'W; 1,
114
I)T' it
Vlu camiAl's
2.2
I
lolt v1a111s luy.
3.4
MI 2m! Lvu,
1.0
I I,
f"'y 1"'.. 1
!;R AIA
0.13
117
till
II,:It DIN1. n4y.
twiward Co. Lim,
3.5
I1ta-1
III: I'Ath St.
0.3
I
tir 22w1 Av(t,
-111
lit.
111; 1,!1;- AV.. Vlli�j'iland
Likes Dri-ju
0.3
llrwar4 Co. Lino
1.1
1.11
III: 1:111I A—.
rniivily Lino lo,,ad
1.1
St.
11 IlLwt AV,).
O'llry 140'A
1.0
fit: 2sid Avii.
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1.0
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1.0
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1110
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7.0
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11-15
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1.4
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147
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