Agenda 03/31/1998 S COLLIER COUNTY
BOARD OF COUNTY COMMISSIONERS
AGENDA
Tuesday, March 31, 1998
1:00 p.m.
NOTICE: ALL PERSONS WISHING TO SPEAK ON ANY AGENDA ITEM MUST REGISTER
PRIOR TO SPEAKLNG. SPEAKERS MUST REGISTER WITH THE COUNTY ADMINISTRATOR
PRIOR TO THE PRESENTATION OF THE AGENDA ITEM TO BE ADDRESSED.
REQUESTS TO ADDRESS THE BOARD ON SUBJECTS WHICH ARE NOT ON THIS AGENDA
MUST BE SUBMITTED IN WRITING WITH EXPLANATION TO THE COUIqTY
ADMINISTRATOR AT LEAST 13 DAYS PRIOR TO THE DATE OF THE MEE'FI~G AND WILL
BE HEARD UNDER "PUBLIC PETITIONS".
ANY PERSON WHO DECIDES TO APPEAL A DECISION OF THIS BOARD WILL I~ED A
RECORD OF THE PROCEEDINGS PERTAINING THERETO, AND THEREFORE MAY NEED TO
ENSURE THAT A VERBATIM RECORD OF THE PROCEEDINGS IS MADE, V~ RECORD
INCLUDES THE 'tESTIMONY AND EVIDENCE UPON WHICH THE APPEAL IS TO BE BASED.
ALL REGISTERED PUBLIC SPEAKERS WILL BE LIMITED TO FIVE (5) MINUTES UNLESS
PERMISSION FOR ADDITIONAL TIME IS GRANTED BY THE CHAIRMAN.
ASSISTED LISTENING DEVICES FOR THE HEARING 13tPAIRED ARE AVAILABLE IN THE
COUNTY COMMISSIONERS' OFFICE.
PLEDGE OF ALLEGIANCE
ADVERTISED PUBLIC HEARING CONSIDERING ADOPTION OF AN ORDINANCE
ESTABLISHING AN INTERIM GOVERNMENTAL SERVICES FEE TO RECOVER THE
CURRENT COSTS OF PUBLIC SERVICES ALLOCABLE TO TAXABLE PROP£RTIES
NOT REQUIRED TO PAY CURRENT TAXES; PROVIDING FOR A TITLE AND
CITATION; PROVIDING LEGISLATIVE FINDS AND DEFINITIONS; PROVIDING A
METHOD OF CALCULATION OF BENEFITS AND ASSESSMENT~ COUNTYWIDE AND
ALSO IN THE UNINCORPORATED AREA ONLY; PROVIDING FOR EXEMIrI'IONS AND
CREDITS; PROVIDING FOR THE PREPARATION AND ADOPTION OF AN
ASSESSMENT ROLL; ASSESSMENTS UNDER THE UNIFORM STATUTORY METHOD;
PROVIDING FOR A SPECIAL REVENUE FUND; AUTHOI~IT. ING REVENUE
ANTICIPATION NOTES; PROVIDING FOR ADMINISTRATION PROVIDING FOR
APPEALS AND ADJUSTMENTS; PROVIDING FOR INCLUSION IN THE CODE OF LAWS
AND ORDINANCES; PROVIDING FOR CONFLICT AND SEVERABILITY; PROVIDING
FOR CONSTRUCTION; AND PROVIDING AN EFFECTIVE DATE.
3. ADJOURN
E__XECUTIVE SUMMARY
ADVERTISED PUBLIC HEARING CONSIDERING ADOPTION OF AN ORDINANCE
ESTABLIStliNG AN INTERIM GOVERNMENTAL SERVICES FEE TO RECOVER THE
CURRENT COSTS OF PUBLIC SERVICES ALLOCABLE TO TAXABLE PROPERTIES NOT
REQUIRED TO PAY CURRENT TAXES; PROVIDING FOR A TITLE AND CITATION;
PROVIDING LEGISLATIVE FINDINGS AND DEFINITIONS; PROVIDING A METHOD OF
CALCULATION OF BENEFITS AND ASSESSMENTS COUNTYWIDE AND ALSO TN THE
UNINCORPORATED AREA ONLY; PROVIDING FOR EXEMPTIONS AND CREDITS;
PROVIDING FOR THE PREPARATION AND ADOPTION OF AN ASSESSMENT ROLL;
PROVIDING FOR COLLECTION OF NON-AD VALOREM ASSESSMENTS UNDER THE
UNIFORM STATUTORY METHOD; PROVIDING FOR A SPECIAL REVENUE FUND;
PROVIDING FOR ALLOCATION OF REVENUES; AUTHORIZING REVENUE
ANTICIPATION NOTES; PROVIDING FOR ADMINISTRATION; PROVIDING FOR
APPEALS AND ADJUSTMENTS; PROVIDING FOR INCLUSION IN THE CODE OF LAWS
AND ORDINANCES; PROVIDING FOR CONFLICT AND SEVERABILITY; PROVIDING FOR
CONSTRUCTION; AND PROVIDING AN EFFECTIVE DATE.
OB,FECTIVE: That the Board of County Commissioners consider adoption of an ordinance in
accordance with the Florida Constitution, and Sections 125.01 and 125.66, Florida Statutes, to
lc,fy and collect assessments County-wide and in the unincorpo~'ated area of Collier County to be
know~ as interim governmental services fees which will allow the County to recover the current
cost of public, services allocable to taxing properties not required to pay current taxes. If the
Board adopts the ordinance, staff is requesting that the Board authorize Tischler & Associates,
Inc. to update the interim governmental services fees report.
C~ONSIDERATIONS: In the Fall of 1996, the Board of County Commissioners directed staffto
proceed with th'e development and preparation for implementation of interim governmental
services fees in Collier County. On December 16, 1997 and February 24, 1998 the Board of
County Commissioners adopted Resolution No. 97-480 and Resolution 98-53 respectively,
setting forth its intent to use the uniform method of collecting non-ad valorem assessments for
interim governmental services fees within the incorporated area and the unincorporated areas of
Collier County.
The ordinance is drafted to allow the following:
I. The interim governmental services fee will appear on the ad valorem tax bill issued in
October/November of each year, as applicable.
2. The interim governmental services fee is a one-time fee.
3. The interim governmental services fee shall be an automatic lien against the real property.
AGEND~ ITEM
efAR' 3 I 1998
Pi.
E.x~:~ S~ry
P~g~2
4. The fee shall be calculated as follows:
COMPLETION ..
betwe~ July I of current Assessment Amount plus 2 % of Up to I year plus
year and September 30 of said amount per week between 3 months of
preceding year. date of completion and September preceding year
30 of preceding year
between October 1 of Assessment Amount less 2% of 9 months to 1
preceding year and said amount per week a_qer Oct. 1 year
January 1 of current of preceding year.
calendar year.
between January 2 of 175% ofthe Assessment Amount 3 to 9 months
current year and June 30 less 2% for each week between plus all ofnext
of current year. date of completion and June 30. fiscal year.
5. The County Administrator shall calculate the Assessment Amount based on the
methodology set forth in the ordinance, utilizing the report prepared by Tischler &
Associates, Inc.
6. The cities have not elected to proceed with an assessment in the incorporated areas for
municipal government services.
7. If real property is exempt fi.om taxation in whole or part under Chapter 196, Florida Statutes,
then the real property shall be exempt in whole or part from the payment of an interim
governmental services fee.
The initial interim governmental services fee report was finalized and adopted by the Board of
County Commissioners based on FYI996 data. The report will need to be updated to account for
factual changes and legal concerns. For example, a factual change is the incorporation of Marco
Island which changes the allocation process. Also, the ordinance proposes the following changes
that were not included in the initial study:
1. The ordinance, if adopted, will allow the County to collect the fee inside the incorporated
areas of the County as well as the unincorporated areas.
2. The ordinance provides for a credit for a homestead exemption and a credit for actual taxes
paid on the raw land before construction. The initial study did not provide a credit for a
homestead exemption and used an averaging method for the credit of taxes on the raw land.
31
,,,
~ Sm,~ary
HSd. AL IMPACT: Implementation of the imefim governmental services fee ordinane~ will
generate approximately 1,400,000 dollars annually. The cost to update the study is approximately
$15,000. These funds are not budgeted and would need to .come from the County-wide C,-ene~
Fund Reserve for Contingency.
GROWTH MANAGEMENT IMPACT: None
RECOMMENDATION: That the Board of County Commissioner~ consider adoption of the
attached Imerim Governmental Services Fee Ordinance. If the Board adopts the ordinance, the
Board should also authorize Tischler & Associates, Inc. to update the report and approve all
necessary budget amendments.
PREPARED BY:
Heidi F. Ashton, Assistant County Attorney
Date
REVIEWED BY:
David C. Wei~el, C~unty
REVIEWED BY:
Dep~a~ment of Revenue ~
h: h~iehfa~x ~u~cna~-lmerim Gov~ S~rvioea F~
AGENDA_ITEM
No. ,,~
p$,, :3
1
2
3
5
6
?
9
12
13
15
16
l?
19
20
21
22
23
2~
25
26
27
25
29
3O
31
32
~3
..,7
59
43
,15
49
5O
5!
52
53
5-~
55
57
5g
59
60
62
6~
6-1
65
67
ORDInAnCE 9S- ,.
AN ORDINANCE OF THE BOARD OF COUNTY
COMMISSIONERS OF COLLIER COUNTY, FLORIDA,
ESTABLISIIING AN INTERIM GOVERNMENTAL
SERVICES FEE TO RECOVER THE CURRENT COSTS OF
PUBLIC SERVICES ALLOCABLE TO TAXABLE
PROPERTIES NOT REQUIRED TO PAY CURRENT
TAXES; PROVIDING FOR A TITLE AND CITATION;
PROVIDING LEGISLATIVE FINDINGS AND
DEFINITIONS; PROVIDING A biETIIOD OF
CALCULATION OF BENEFITS AND ASSESSblENTS
COUNTYXVIDE AND ALSO IN TIlE UNINCORPORATED
AREA ONLY; PROVIDING FOR EX'MIrrION$ AND
CREDITS; PROVIDING FOR 'I'HE PREPARATION AND
ADOPTION OF AN ASSESSMENT ROLL; PROVIDING
FOR COLLECTION OF NON-AD VALOREM
ASSESSMENTS UNDER TIlE UNIFORM STATUTORY
METttOD; PROVIDING FOR A SPECIAL REVENUE FUND;
PROVIDING FOR ALLOCATION OF REVENUF~;
AUTIIORIZING REVENUE ANTICIPATION NOTES;
PROVIDING FOR ADMINISTRATION; PROVIDING FOR
APPEALS AND ADJUSTMENTS; PROVIDING FOR
INCLUSION IN 'I'llE CODE OF LAWS AND ORDINANCES;
PROVIDING FOR CONFLICT AND SEVERABILITY;
PROI, qDING FOR CONSTRUCTION; AND PROVIDING AN
EFFECTIVE DATE.
BE IT ORDAINED BY TIlE BOARD OF COUNTY COM'M1SSIONERS OF
COi.I.IER COUNTY, FLORIDA:
Title and Citation.
This Ordinance shall be known and cited az the "Interim Governmental Services Fee
Ordin:mce."
2 Findinffs.
The Board of County Commissioners finds lhe following:
2.1 Pursuant to Article VIII, Section 1, Florida Constitution, and Sections 125.01 and
125.66, Florida Statutes, the County has all powers of local self-government to perform county
functions and to render services in a manner not inconsistent with general law and s~ch power may b¢
exercised by the enactment of county ordinances.
2.2 The County has the power Io levy ad valorem taxes against ali nonexempt real and
tangible personal property within the County under the authority of Article VII, Section 9 of the
Constitution of Florida, but has no other Constitutional authority to impose taxes except as provided
by general law.
2.3 The fiscal year of the Count)' is required by general law to commence on October I of
each .','ear and to expire on September 30 of the following year.
2.,~ Under the general laws wilh respect to ad valorem taxation, no such tax may be
imposed by the County in respect of improvements to real property or newly acquired tangible
personal property for any fiscal year, until the first fiscal year commencing after the first January I
after the substantial completion of such improvements lo real property, or the acquisition of such
tangible personal properly.
2.5 No ad valorem tax in respect of improvements to real property or tangible peraonal
properly is payable prior to November I of the fiscal year following the first Sanuary 1 after the
substantial completion of such improvements to real property, or the acquisition of such tangible
personal property. No such tax is deemed delinquent until April I of the following calendar year.
Accordingly, it is lawful for Ibc owner of taxable property to withhold payment of any taxes due in
respect of newly completed improvements to real property, or newly acquired tangible peivoonal
property, for a minimum of fifteen (15) months and a maximun't of twenty-seven (27) month.i after
such property is first placed in use. AGEI4DA Il'EM
.-
.~6 Immediately upon the substantial completion and availability for lawful occupancy of
2 2 ~ - -, ......... n the acouisition of any tanip'ble personal pn~r~, l~..c
3 any improvements to rca, ,~, ~,~,~ .... r~. __ :~L~ ,_ .~. ........ ~ tu- u_e~-t of such orooertv, lor tile
~ . _..:.~.4 ~ .~.;t~ ri,II oovcrnm~-l[ ,~l~_.~ tu u~- ~'~--I~- ....... ~
county ts requ,,cu tv t,,~, ......
4
5 duration of the fiscal year in progress at the time of such completion or acquisition, but the owner of
6 such property is not requir~l to pay ad valorem taxes with respect to such property for that fiscal year.
7
8 2.7 If improvements to real property ate substantially completed, or if tangible personal
is ac uire. d, after .Lmuary 1 of any fiscal year, the County i'~ recluired to provide full
9 property q .......... of such ,,ro,,,-,.tv for the duration of the fiscal year then in.
0 government ser'~ces to me. .oc.c.up. am.u, ,,,~,. .... E'."r--'Z~' ..,.u ,,,,-.,,.m, i'~ not reauired to
I progTCSS, and for a second lUll llscal ye. az', Dui fl'lc c/wl,c;, u~. ,u~,, i.,,vl,-...; --~
2 valorem taxes with respect to such property until the third fiscal year.
14 2.8 All sales, use or other taxes Payabl¢ in r~pect ° f- im-provem-~? l'°' r~al 'prop' -m~y- ''''°-r' ~''he
5 acquisition of tangible personal property are payable solely to the State ot l-lonaa aha not ,o
6 County,
17
18 2.9 The provision of government services in respect lo any taxable property, without the
19 imposition of to.xes thereon for the fiscal year within which such serv'ices are rendered, constitutes a
20 special benefit to such properties for each fiscal year or portion thereof during which no taxes are paid.
21
22 2.10 Article VII, Section 2 or' the Florida Constitution rcqulres that all ad valoierc, taxation
23 shall be at a uniform rate within each taxing unit. The provision of government services in respect to
24 ~.ny taxable property, without the imposition of taxes thereon for the fiscal year within which such
25 servicca arc rendered, imposes an inequitable and disproportionate tax burden upon such properties as
26 are fully assessed an ad valorem tax during s~ch fiscal year, unless an equivalent assessment is
27 imposed on ~axable property, in respect o£which no current tax is due.
29 2.11 By general law, such portions of property ,as .am.used p.~.om, mantl,y,.t'or educ?mn_aL
30 lite.fy, scientific, religious, charitable purposes, or exclusively for mumc~pal or punnc purposc~ an:
3 l exempt from ad valorem taxation. Such properties accordingly receive no special benefit by reason of'
32 their nonta.xability in the year of completion or acquisition, or any subsequenl year, and impose no
.33 ineq~fitable and disproportionate tax burden upon other taxable properties.
34
35 2.12 Under the Constitution and general law, a potion of the value of properties used for
36 homestead purposes is exempt from ad valorem taxation. Such prolm'ti~ to the extent of such
37 exemption, receive no special benefit by reason of Iheir nontaxability in the year of completion or
3g acquisition, or any subsequent year, and impose no inequitable and disproportionate tax burden upon
39 other taxable properties.
40
41 2.13 The County is authorized, pursuant to §§197.3631-3635, Florida Statutes, inclusive, to
42 adopt the uniform method for the levy, collection and enforcement ofnon, ad valorem assessments.
43
44 2.14 The County has published a notice of intent to use ~s.~ uniform method of collecting
45 such non-ad valorem assessments and has held a public hearin~ ~hereon as required by law, and has
46 adopted Resolution 97-480, as clarified by Resolution 98 51, setting forth the need for the levy and the
4'/ boundaries of the real property subject to the levy, and. has provided a copy of said Resolution to ~he
48 property Appraiser, Tax Collector and the Florida De.?anment of Revenue within the time required by
49 law.
50
51 3 Definitions.
52
53 The £ollowing words and terms sh: II have the following meanings, unless some other meaning
54 is plainly intended:
55 ~ ....
56 3.1 "Date o£ .:qtnsmon means with n::spect to tanip'ble personal property, the dale upon
57 which such prope~D' ir, delivered to its imended place of service in Collier County. If substantial
58 assembly, installation ,~r incorporation into r~al property is required in order to make beneficial use of
59 such tangible persona~ property, "date of acquisition" means the date upon which such ~ is
60 suitable for placement in operation or scrvicm or the date on which any real properly improven~em in
61 which it is housed is subsr.~ntially completed, whichever is later.
62
63 3.2 "Assessment Amount" means the amount calculated for each nonexempt land use
64 under Section 5 of this Ordinance, after subtraction of any credits under Section 7 ofthe Ordinance.
65 :3.3 "Cer:,itqcate of Occupancy" means, for any property lying within the unincotlmrated
66 territory o£ the County, that permit issued pursuant to the Collier County Building Code for the
67 occupancy of any building or structure for its intended purpose; and for any property within the
68 incorporaied territory of any City within the County, the equivalent permit issued
September 30 of'thc preceding year.
I Code or ordinance allowing occupancy of'any building or structut~ for its intt'~led purpose.
2
3 3.4 "County Administratoe' means the person appo!nt~ .by th~...Board of County
4 Commissioners under lhe authority of § 125.'/3, Florida Statutes, or me oeslgnc~ oTmat person.
5
6 3.5 "Costs" of providing County services means operational cost~ for County services
7 attributable to newly improved properties, less costs otherwise paid for by user fees, intergovernmental
8 revenues and permit or license revenues.
9
l 0 3.6 "County" means Collier County, a political subdivision of the State of Florida.
11 ......
1: 3.7 "County services" means those ser,,ices for w. hmh .new_, .mpr~vements
13 needs and which arc provided by the County for t.h.c ?mt,o?..ot .c~.n
14 follov, ing budget fund categories of the Countyw~c]e oencrat run(] ~ Mumctpai ~crv~ces
15 District General Fund: Elected Officials, Community Development mci Environmenlal Sca'vices,
16 Courts and Related Agencies, Public Services, Public Works, and Support Services.
17
18 3.8 "Credit" means a reduction in the uacssment otherwise due under this Ordinance, by
19 reason of actual payment of ad valorem taxes on the ~,ssessed property, or by reason of the
20 constitutional exemption of a portion ol'the value ofthe ~xsessed properly fi'om ~ valorem taxation.
21
22 3.9 "Dwelling unit" means a residential unit with Idtchen facilities, including houses,
23 apartments and efficiency apartments.
24
25 Ls. 10 , "Fiscal year" means that period offime, beginning October Ist ofesch year :md ending
26 on Septembci' 30 of the following year.
27 -T .,,a ,~,- ,-.-,,-,nrv" includes the following categories: single family, multi-family,
28 3.11 ........... ,,-., ........
29 mobile home and olher, manufacturing, w~-'chousing, light industrial, business paflq office, rctml and
30 hotel.
31
32 3.12 "Exempt property~ means real property or tangible personal property in respect of
33 which general law authorizes an exemption from ad valorem taxation on account of the use of such
34 pmpe~'. Where only a portion of the value of propctl)' is exempt from taxation under the
35 Constitution or general law, only that portion is included in the definition of"exempt property'*.
36
37 3.13 "Nonexempt pmperv/" mcans ~my resl or tangible personal properBt or portion thereof
38 not defined as "exempt property" and not immune fi'om ~d walorcm taxation.
39
40 3.14 "Substantial completion" means, with respect to real propcrty improvements, the
,41
42 date upon which the County issues a Certificate o£ OccupmYgy or any City of the County issues an
43 equivalent certificate or permit, indicating that the improvements have been completed and may be
,~ occupied or utilized for their intended pm'pose in accordance with all required codes. Where the
45 County Administrator finds that the improvement or some self-sufficient unit thercot'can be used for
,~6 the purpose for which it was constructed, the County Administrator m~' notify the owner in writing
47 that the alternate date of commencement ofbcneficial usage will bc considered the date o.t'substantial
· ~8 completion, and may lhercafl~ utilize the alternate date unless thal determination is successfully
49 appealed.
50
51 3.15 "Uniform method" means that method for levy, collection and enforcement of non-ad
52 valorem assessments authorized by Section 197.3632, Florida Statutes.
53
5,~ 4 Interim Governmental Services Special Assessment Eslabllshed.
55
56 On or before September 15 of(ach year, the County shall adopt a non-ad valorem assessment
57 roll, levying and imposing a special assessment on all nonexempt real propcrty md nonexempt
58 tangible personal property within the County which has been substantially completed or placed m
59 service for its intended use during any porlion of the current fiscal year or th~ prior fiscal yc~r, to the
60 extent that such property has not been subject to ad valorem taxation during the current fiscal year or
61 the prior fiscal year.
62
63 ,%1 For real property, improvements to which were substantially completed, and for
64 tangible personal property having a date of acquisition, between July 1 and SCl~tembcr 30 of the
65 preceding calendar year, the Assessment Amount, and an additional two per cent (2%) of said amount
66 for each week or major fraction thereof remaining bcm, een such date ofcompletion or ~ uisition ~nd
67
68
1
2
3
4
5
6
7
8
9
I0
Il
t2
13
14
15
~6
17
18
19
2o
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
39
41
42
43
44
45
46
47
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
4.2 For real property, improvements to which were substantially completed, ~nd for
tangible ~crsonal property having a date of acquisition, between October I of the preceding calendar
year and January 1 of the current calendar year, the Assessment Amount, less two per cent (2%) of
said amount for each week or major fi-action thereof after October 1 otthe preceding year.
4.3 For real property, improvements to which were substantially completed, and for
tangible personal property having a date o f ~C.Clui~tio.n, ~ January 2
and June 30 of the current calendar year, one hundred seventy?ye ~ cent. t ~ t~ 7,).o! .me ~cn~
............... , t-~o.,_~ of the Assessment Amount tot eacla weglc or major n'acnon merco[
remaining between such date ofcompletmn or acqmsmon and June 30 of the c~s~,t calend y ·
4.4 In the ca.se of tangible personal property having ~ date of ,,cquisition described in
Sections 4.1 through 4.3 inclusive but which is not timely subjected to the special assessments
pro,,4ded in this section, such property may be assessed in I subsequent assessment roll and the
proceeds thereof, when collected, may be transl..c~ to thc budg.et, fi?ds for.~h.c appl. i~bt? fi~al years
in which assessable services have been providcd In accordance unth tile provmons ol~ecuon sz.
5 Calculation of Assessment.
to the cost of governmental services otherwise funded by that portmn of the t.ounty ~acnerai tuna
(and, for properties in the unincorporated area, the County Municipal Services Tax District budget)
derived from ad valorem taxation, calculated as follows:
5.1 , Determination of costs of services. The initial costs of service and determination of
benefit'- hav~ been made in an "Interim Service Fees Study' performed by Tischler and Associates,
Inc. for the Board of County Commissioners, dated October 23, 1996. Initial assessments fixed herein
are based upon that study, which is incoq~orated by reference. The County Administrator shall
annually determine the proportion of costs of governmental services provided to each class of
assessable property, otherwise funded by ad valorem taxation on taxable properties.
5.2 Office of the Sheriff. An assessment is imposed for that portion ofthe cost otserviccs
of the Sheriff which is variable with the quantity of residential and nonresidential property in the
County. An assessment is imposed as to both incorporated and unincorporated areas, and an
additional assessment is imposed for those services of the Sheriff rendered exclusively to the
unincorporated areas of the County.
5.2.1 The initial assessment for services ofthe Shcriffshall be:
COUNTYWIDE ASSESSMENT - INCORPORATED AND
UNINCORPORATED AREAS
Residential
For each single-family dwelling unit or mobile home
For each dwelling unit in a multifamily property
Nonresidential
Retail uses - per thousand square feet of gross leasable area:
50,000 square fee~ or less
50,001 to 200,000 squ,'we feet
200,001 to 500,000 square feet
Over 500,000 square feet
Office uses - per thousand square feet of gross finished area
I 0,000 square feet or less
10,001 to 50,000 square feet
Over 50,000 square feet
Industrial uses - per thousand square feet
Manufactunng
Warehousing
Light industrial
Business park
AGEND~ITEM
NO.
1998
1
2
3
4
5
6
?
9
10
11
12
13
14
15
16
17
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
3'7
38
39
41
42
43
,44
,46
47
49
50
51
52
53
54
55
56
57
5g
59
60
61
62
63
64
65
66
67
68
MUNICIPAL SERVICES -UNINCORPORATED AREAS ONLY
Residential
For each single-family dwelling unit or mobile homo
For each dwelling unit in a multifamily property
Non residential
Retail uses - per thousand square feet of gross leasable
50,000 square feet or less
50,001 to 200,000 square feet
200,001 to 500,000 squar~ feet
Over 500,000 squar~ feet
Office uses - per thousand square feet of gross finished
10,000 square feet or less
10,001 to 50,000 squar~ feet
Over 50,000 squar~ feet
Industrial uses - per thousand squar~ feet
Manufacturing
Warehousing
Light industrial
Business park
~ 5.2.2 The County Administrator shall determine,, from the data of the most recently-
completed fi~cal year (after subtracting fixed administrafiv~ costs), the net cost of each e~ll for sexvic~
to the Sheriffs office (including in such calculation a proportionate indirect cost for the subsequent
detention and correction services and judicial services provided by the Sheriff).
5.2.2.1 The County Administrator shall determine., fi'om the data of the most
recently-completed fiscal year, the proportion of total calls for service allocable to each of the
followi,~g improved land uses: single family homes, mobile homes, multifamily residences, retail land
uses, office Im'~d uses, industrial uses, and hotel/motel uses.
5.2.2.2 The County Administrator shall multiply the average cost per service
call by thc average number of scrvice calls per land use lype, Io obtain an annual cost of servlce per
land usc type.
5.2.2.3 The County Administrator shall determine that percentage of the
Sheriffs costs funded by thc countywide General Fund, and shall multiply the cost of service for each
land usc type deterrnincd in Section 5.2.2.2 by that percentage.
5.2.2.4 The County Administrator shall determine the percentage of the
countywide General Fund which is funded by ad valorem tax receipts, and multiply the product
determined in Section 5.2.2.3 by that percentage to ascertain the assessment for each land use type for
the court .t'y'widc General Fund.
5.2.2.5 Thc County Administrator shall determine that percentage of thc
Sheriff's costs funded by the Municipal S,r/ices Tax District General Fmxl, and shall multiply the cost
of service for each land use type determined in Section 5.2.2.2 by that pe~.x, ntage.
5.2.2.6 The County Administrator shall determine the percentage of the
Municipal Services Trax District General Fund which is funded by ad valorem tax recoipt~, and shall
multiply the product determined in Section 5.2.2.5 by that percentage to ascertain the assessment for
each land use type for the Municipal Services Tax Distriet General Fund.
5.3 Elections. An assessment is imposed for that portion of the cost of services of the
Supervisor of Elections which is variable with the number of residential properties in both the
incorporated and unincorporated ar~as of thc County, including the net cost pet capita of training poll
workers, providing "notices of election" to voters, processing absentee ballots, ~ all other elections
services which ar~ affected by population growth, but not including any administrative or other fixed
costs of operating the Office of Supervisor of Elections.
5.3. I The initial assessment for services of the Sheriffshall be:.
CO~E ASSESSMENT
UNINCORPORATED AREAS
. INCORPORATED
AGENDA ITEM
1
2
3
4
5
6
7
8
9
I0
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
29
3O
31
32
33
34
35
36
3'7.
38
39
40
41
42
43
44
45
46
47
,18
49
5O
51
52
53
54
55
56
57
58
59
60
6l
62
63
64
65
66
67
68
Residential
For each single-family dwelling unit
For each dwelling unit in a multi family property
For each mobile home or other dwelling unit
5.3.2 The County Adminislrator shall annua!!y determine, from the data of the most
recently-completed fiscal year, the net cost pet capita of assessable service~ of the Supervisor of
Elections described in Section 5.3.
5.3.3 The County Administrator shall determine, from the most recent ~ data,
the average number o f persons residing in each housing type listed in Section 5.3.1.
5.3.4 The County Administrator shall multiply the average cost ofeleet/ons services
determined in S~ction 5.3.2 by the factors derived in Section 5.3.3 to determine the annual cost of
expanded elections scawices per ne,v dwelling unit.
5.3.5 The County Administrator shall determine that percentage of thc Supervisor of
Elections' costs funded by the countywide General Fund, and shall multiply the cost of service for each
land use type determined in Section 5.3.4 by that percentage.
5.3.6 The County Administrator shall determine the percemtage of the cotmtywide
General Fund which is funded by ad valorem tax receipts, and multiply the product determined in
Section 5.3.5 by that percentage to ascert,'fin the assessment for each land ,ate type for assessable
services of the Super,'isor of Elections.
5.4 Code Enforcement. An assessment is imposed for that portion ofthe costs of Code
Enforcement Services which is variable with the quantity of residential and nonresidential property in
the County, including the provision of daily code enforcement patrol, complaint case development,
case resolution through voluntary compliance producing no fines or costs, and the net costs of bom'd-
ordered compliance, but not including any costs ofcentrnl administration or other fixed costs.
The initial assessment for Code Enforcement services shall be:
MUNICIP.~L SERVICES -UNINCORPORATED AREAS ONLY
Residential
For each single-family dwelling unit or mobile home
For each dwelling unit in a multifamily property
Nonresidential
Retail uses - per thousand square feet of gross leasable area:
50,000 square feet or less
50,001 to 200,000 square feet
200,001 to 500,000 ~luare feet
Over 500,000 square feet
Office uses - per thousand square feet of gross finished axea
I 0,000 square feet or less
10,001 to 50,000 square feet
Over 50,000 square feet
Industrial use~ - per thousand ~uare feet
Manu facmr/ng
Warehousing
Light industrial
Business park
5.4.1 Residential uses. Thc County Administrator shall determine, from the a_~a of
thc most recently, completed fiscal year, the net cost of code enforcement services per dwelling trait for
each residential land use, as follows:
5.4.1.1 The County Administrator shall annually determine, firom the data of
the most recently-completed fiscal year, the net cost per capita of code enforcement ~,ices de.-re'bed
in Section 5.4.
5.4.1.2 Thc County Administrator shall determine, fix)m the most recent census
data, the average number of persons residing in each residential use listed in Section 5.4.
I 5.4.1.3 The County Administrator ~hall multiply the average cost of code
2 en forcem'ent services determined in Secdon 5.4.1.2 by the factors derived in Section 5.33 to determine
3 the annual cost of expanded code enforcement services per new dwelling unit in each residential ute.
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37.
38
39
40
41
42
43
44
45
a6
47
48
49
50
51
52
53
54
55
56
57
59
60
61
62
63
64
65
66
67
68
5.4.1.4 Thc County Administrator shall determine that percentage of Code
Enforcement costs funded by thc Municipal Services Tax District General Fund, and shall multiply the
cost of service for each land use type determined in Section 5.4.1.3 by Ihat percentage.
5.4.1.5 Thc County Administrator shall determine the pert. enrage of.
Municipal Services Tax District General Fund which is funded by ad valorem tax receipts fr~nn
residential properties, and multiply the product determined in Section 5.4.1.4 by that percentage to
ascertain thc assessment for each residential land use type for assessable Code Enforcement
5.4.2 Nonresidential uses. The County Administrator shall determine., from the
data of the most recently-completed fiscal year, the net cost of Code Enforcement services per
thousand square feet of each nonresidential I~d use, as follows:
5.4.2.1 The County Administrator shall annually determine~ 6om the data of
the most recently-completed fiscal year, the net cost po' capita of Code Enforcement services.
5.4.2.2 The County Administrator shall deten'nine, from the data of the most
recent Trip Generation Manual of the Institute of Traffic Engineers, the average number of employees
per thousand square feet for each nonresidential land use listed in Section 5.4.
, 5.4.2.3 Thc County Administrator shall multiply the average cost per capita of
code cnforcclnent services determined in Section 5.4.2.1 by the factors derived in Section 5.4.2.2 to
determine the annual cost of expanded code enforcement services per thousand square feet in each
nonresidential use.
5.4.2.4 The County Administrator shall determine that percentage of Code
Enforcement costs funded by the Municipal Services Tax District General Fund, and shall multiply the
cost of service for each land use type determined in Section 5.4.2.3 by that percentage.
5.4.2.5 The County Administrator shall determine the percentage of the
Municipal Services Tax District General Fund which is funded by ad valorem tax receipts fi'om
nonresidential properties, and multiply the product determined in Section 5.4.2.4 by that percentage to
ascertain tile assessment for each one thousand square feet of nonresidential land use type for
assessable Code Enforcement services.
5.5 Courts and Related Agencies. An assessment is imposed for that portion of the
count.',' cost of court services which is variable with the quantity of residential property in the County.
An assessment is imposed as to both incorporated and unincorporated areas.
5.5. I Tile initial assessment for County-funded services of the court system shall be:
COUNTYWIDE ASSESSMENT
UNINCORPORATED AREAS
INCORPORATED AND
Residential
For each single-family dwelling unit
For each dwelling unit in a multif,'tmily property
For each mobile home or other dwelling unit
5.5.2 The County Administrator shall annually determine, from the data of the most
recently-completed fiscal year, thc net cost per capita to the County General Fund of those court-
related services which are affected by population growth, including County Court Operations, County
Satellite Offices, County Misdemeanor, County Traffic, and County Civil/Small Claims matle~ but
not including any administrative or other fixed costs of operating the County court system..
5.5.3 The County Administrator shall de~ermine, from the most rucent census data,
the average number of pe~ons residing in each housing typ~ listed in Section 5.5.1.
5.5.4 The County Administrator shall multiply the average cost of courts s,,n'vices
determined in Section 5.5.2 by the factors derived .in Section 5.5.3 to determine the annual cost of
expanded court services per new dwelling unit.
5.5.5 Thc County Administrator shall determine that pexeentage of the County Court
costs fi,ndcd by the countywide General Fund. and shall multiply the cost of mexvice for each led
AGENDA ITEM
No. -,-,% .-
Pr, ....
6
7
9
10
ll
12
14
15
~6
17
19
20
21
22
23
24
26
27
29
30
31
32
33
34
36
37
35
39
40
41
42
43
46
47
49
~3
57
~9
61
62
63
64
65
66
67
6~
typo der .e?ninccl in Section 5.$.4 by llmt percentage. '
5.5.6 The County Administrator shall dc~crmine file percentage of the countywide
General Fund which is funded by ad valorem tax receipts, and multiply the product determined in
Section :5.5.5 by that pen:enrage to ascertain the assessment for each land usc type for assessable
services of the County Court system.
5.6 Public Services -Animal Conlrnl. An assessment is imposed for th,,t portion of the
cost oF anim. I control scrviccs which is variable with the quantity of tmidentlal ptope~ tn the
County, includinS investigation, confiscation and care ol'declared danseto? doss;
for businesses; net costs of licmsing ofdo~s and cats; removal of dead antmab; ~ recom-Keepm$ ot
complaints. An assessmc'nt is imposed as lo Ix3th tncoq~orated end unincorporated areas.
$,6, I The initial uscasment For animal conlml scrvices ~! be:
COUNTY'WTDE ASS£SSivrENT INCORPORATED AND
u'hr~coRPORATED AILEA S
Residential
For r~ch single-family dwelling unit
For each dwelling unit in a multifamily property
For each mobile home or other dwelling unit
5.6.2 The County Administralor shall annually determine, from the data of the most
recently-completed fiscal year, the net cost per capita lo the County General Fund of those animal
control services which are affected by population growth.
5.5.3 The County AdminislTator shall determine, from the most recent census data,
thc aw:rage number of pets. oas residing in each housing type listed in Section $.6.I.
5.6,4 The County Administrator shall multiply the average cost of elections services
determined in Section 5,6.2 by the factors derived in Section 5.6.3 to determine the annual cost of
expanded animal control services per new dwelling unit.
5.6..5 The County Administrator shall determine that percentage of the animal control
costs funded by thc count) wide General Fund, and shall multiply the cost of service for each land usc
type determined in Section .5.6.4 by that percentage.
5.6.6 The County Administrator shall determine the percentage of the countywide
General Fund which is funded by ad valorem tax receipts, and multiply the product delta'mined in
Section 5.6,.5 by that percentage to ascertain the assessment for each land use type for assessable
animal control services.
5.7 Public Sen'ices -I.ibraHes. An asset~nent is imposed for that portion of the co$t of
library services which is variable with the quantity of residential property in the County, including the
operating costs of enlargement of and additions to the branch libra~ system to meet the dernanda of
population growth, but not including qualilative improvements or fixed administrative costa. An
assessmen: is imposed as to both incorporated and unincorporated areas.
5,7.1 The initial assessment for library services shall be:
COUNTYWIDE ASSESSMENT
UNINCORPORATED AREAS
INCORPORATED AND
Residential
For each single-family dwelling unit
For each dwelling unit in a multifamily property
For each mobile home or other dwelling unit
5.7.2 The County Administrator shall annually determine, from the data of'the most
recently-completed fiscal year, the net cost per capita to the County General Fund of those lil~rary
services which are affected by population growth.
5.7.3 The County Administrator shall determine, from the most recent census data,
the average number o fpersons residing in each housing type listed in Section $.7.1.
5.7.4 Thc County Administrator shall multiply the average cost of elections
determined in Section 5.7.2 by the factors derived in Section 5.7.3 to determine the an:
No.
t'O,R 3 1 l J8
2
3
4
5
6
7
8
9
lO
12
13
14
15
16
lg
19
20
21
22
23
24
25
26
27
28
29
30
3!
32
33
35
36
37
38
39
40
,12
43
46
47
a9
51
52
53
55
56
57
5g
59
60
61
62
63
64
65
66
67
68
expanded, library service~ per new dwelling uniL
.7.s The Coun ini,=to ,hali or
6'~nded by the coun~ide ~l Fund, ~d shall multiply ~e ~ Ol
det~in~ in S~tion 5.7.4 by ~at ~ge.
5.7.6 ~e Coun~ A~ini~tor shall d~ine ~e
G~al Fund which is ~nd~ by ad valo~ ~ ~eipts, ~ mult~iy ~e ~u~ dfl~i~ in
S~tion 5.7.5 by that ~tage to ~ain the ~t for ~h I~d
lib~ s~c~.
5.8 Public Se~c~ -Pn~ and R~flon. ~ m~t is im~ for th~ ~ of
~he op~ting cos= of p~s ~d ~tion ~c~ which is ~able
pmpe~ in the Count, including ~e n~ op~ting ~ of ~e ~Id~
maim~ce, ~d ~tion pm~ costs, but not including ~li~tive im~v~m~ ~ fix~
admini~tive cos~. ~ ~m~t is i~s~ ~ to ~th i~~ ~d ~in~t~
~ additional ~m~t is im~ for those p~ ~d ~tion ~c~ ~d~ ~cl~ty to
uninco~t~ ~= of~e CounF.
5.8.1 ~e initial ~ts for p~ ~d ~fion ~c~ shall
CO~E ASS~S~ ~CO~~
~CO~O~D ~AS
Residential
For each single-family dwelling unit
For each dwelling unit in a multifamily property
For each mobile home or other dwelling unit
,MUNICIPAL SERVICES .UNINCORPORATED AREAS ONLY
Residential
For each single-family dwelling unit
For each dwelling unit in a multifamily properly
For each mobile home or other dwelling unit
5.8.2 Count)wide assessment.
5.8.2.1 The County Administrator shall annually determine, from the data of
the most recently-completed fiscal year, the net cost per capita of a,~a:ssnble park and recreation
services within the incorporated and unincorporated areas of the county, described in Section 5.8.
5.8.2.2 The County Adminisw~tor shall determine, from the most recent census
data, the average number of persons residing in each housing tyl~e listed in Section 5.8.2.1.
5.8.2.3 The County Administrator shall multiply the aver'age cost of park mci
recreation services determined in Section 5.8.2.2 by the factors derived in Section 5.8.2.1 to determine
the a~mual cost of park and recreation services per new dwelling unit.
5.8.2.4 The Count)' Administrator shall determine that percentage of the
~sessable park and recreation costs fimded by the countywide General Fund, and shall multiply the
cost of service for each land use type determined in Section 5.8.2.3 by that percentage.
5.8.2.5 The County Administrntor shall determine the percentage of the
countywide General Fund which is funded by ad valorem tax receipts, and multiply the product
determined in Section 5.8.2.4 by that pereentag, e to ascertain the countywide assessment for each land
use type for assessable park and recreation senoces.
5.8.3 Municipal service~ to nnineorpornted area only.
5.8.3.1 The County Administrator shall annually determine, from tke dam of
the most recently-completed fiscal year, the net cost per capita of assessable park and reception
services described in Section 5.8, rendered exclusively within the unincorporated areas of the county.
5.8.3.2 The County Administrator shall determine, From the most recent census
data, the average number o f persons residing in each housing type listed in Section 5.8.3.1.
5.8.3.3 The County Administrmor shall multiply the average cos~
AGENDA ITEM
No.
1998
1
2
3
5
6
7
9
10
11
12
13
14
15
16
l?
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
35
36
37
39
40
41
,~2
43
44
45
46
49
50
51
52
53
55
56
57
59
60
61
62
63
64
65
66
67
68
, re. tion def,-mined in S tlun by. the ts=on S.S.3. to
{ha mnual cost oF p~k and ~tion el~om s~c~ ~ n~ ~emng ~
5.g.3.4 ~e Coun~ Adminis~tor shall d~in~ ~ ~ge ~t p~ ~
r~reatio~ s~'ice cos~ ~d~ by ~e M~icipal S~c~ T= ~ ~1 e~ ~ Shah
multiply the cost of ~ce for ~ch land ~ ~ d~in~ in S~ 5.8~ ~ that ~g~
5.8.3.5 ~ ~ Admini~tor ~1 d~i~ ~e ~g~ of the
Municipal S~ic~ T~ Dis~ct ~1 F~d which is ~d~ ~ ~ ~1o~ ~ ~p~ ~
~idcntial p~p~i~, ~d multiply ~e product d~in~ in S~on 5.83.4 ~ that ~ to
a~ain thc ~s~sm~t for each ~id~fial I~ u~ ~ in ~c ~i~nt~ ~ for ~hle
park md ~tion s~ic~.
5.9 Public Se~ic~ - Publlc Health. ~ ~t is J~ ~in ~ ~e
inco~a~ md uninco~t~ ~ of~e Co~ for that ~ ot~ ~ ~ ot~e ~blic
Health Unit which is v~ablc ~th the q~ti~ of ~d~6~ ~ ~d~gal ~ in ~e
Count, including communicable di~ ~n~l ~d ~m~tal h~l~ ~ ~n~n~ but ~t
including my costs ofc~l adminis~tion or oth~ fix~ ~.
~c initial ~sment for public h~lth ~c~ shall be:
CO~E ASS~S~ - ~CO~O~D ~
~CO~O~D ~
f Residential
· For each single-family dwelling unit or mobile home
For each dwelling unit in a multifamily property
Nonresidential
Retail uses - per thousand square feet of gross leasable area:
50,000 square feet or less
50,001 to 200,000 square feet
200,001 to 500,000 square feet
Over 500,000 square feet
Office use~ - per thousand square feet of gross finished area
I 0,000 square feet or less
10,001 to 50,000 square feet
Over 50,000 square feet
Industrial uses - per thousand square feet
Manufacturing
Warehousing
Light industrial
Business park
5.9.1 Residential uses. The County Administrator shall determine, from the data of
the most recently-completed fiscal year, the net cost per dwelling unit for each residential land use, as
follows:
5.9.1.1 The County Administrator shall annually determine, from the data of
the most recently-completed fiscal year, the net cost per capita of the public health services described
in Section 5.9.
5.9.1.2 The County Administrator shall determine, from the most recent census
data, the average number ofpersons residing in each residential use listed in Section 5.9.!.!.
5.9.1.3 The County Administrator shall multiply the average cost of public
health services determined in Section 5.9.1.1 by the facto? .deriv .ed in .S. eeti.o.n 5.9.1.2 to determine the
annual cost of public health services per new dwelling umt m each restdent:a~ use.
5.9.1.4 The County Administrator shall determine that percentage of public
health costs funded by the Countywide General Fund, and shall multiply the cost of service for each
land use type determined in Section 5.9.1.3 by that percentage.
5.9.1.5 The County Administrator shall determine t.he .ps?entage .of the
Countyxvide General Fund which is funded by ad valorem tax receipts from reatdentml propertlee, and
multiply the product determined in Section 5.9.1.a, by that percentage to ascertain the as,
AC ENOA iTEM
No.._-;a:..--
1
2
3
5
6
?
g
9
lO
I1
12
I3
15
I6
17
IS
19
20
2!
22
23
24
25
26
27
29
3O
31
32
33
34
35
36
3~
39
40
42
43
44
45
46
47
49
50
51
52
53
54
55
56
57
5~
59
60
61
62
63
64
65
66
67
each residential land usc type for assessable public health services.
5.9.2 Nonresidential est's. The County Administrator shall determine, from the
data of the most recently--completed fiscal year, the net cost of public health services pa' thousand
square feet of'each nonresidential land use, as follows:
5.9.2.1 Thc County Administrator shall annually determine, from the data of
the most recently-completed fiscal year, thc net cost per capita of Public Health services described in
Section 5.9. '
5.9.2.2 The County Administrator shall determine, fi-om the data of the most
recent Trip Generation Manual of the Institute of Traffic Engineer, the average number of ernployo~
per thousand square feet for each nonr~idential land use listed in Section 5.9.
5.9.2.3 The County Administrator shall multiply .the av.er?g~..cos}, per,~p~it,,a of
public health services determined in Section 5.9.2.1 by the factors ~l~ivco in ~ectlon a.v.,~.,~ to
determine the annual cost of expanded public health services per thousand squar~ fe~-t in ~ach
nonresidential use. 5.9.2.4 The County Administrator shall determi.ne .that .l~,¢ntag.e of. Publi.c
Health costs funded by the Countywide General Fund, and shall multiply the cost o! serrate lot caen
land use type determined in Section 5.9.2.3 by that percentage.
5.9.2.5 The County Administrator shall determine the percentage of .the
Countywide General Fund which is funded by ad valorem tax rec~pts from nonresidential proposes,
and multiply the product determined in Section 5.9.2.4 by that pole. enrage to ascertain the assessment
for each one/housand square feet of nonresidential land use type for assemble public h¢alth service.
5.10 Publlc Services - l~ledlcal Examiner. An assessment is imposed for that portion of
the cost of services of the Medical Examiner which is variable with the number of residential
properties in bolh the incorporated and unincorporated areas of the County, including legal death
investi~ations.
5.10.1 The initial assessment for services of the Medical Examiner shall be:
COUNTYWIDE ASSESSMENT - INCORPOIZATED AND
UNINCORPOILATED AREAS
Residential
For each single-family dwelling unit
For each dwelling unit in a multifamily property
For each mobile home or other dwelling unit
5.10.2 Thc County Administrator shall annually determine, from the data of the most
recently-completed fiscal year, the net cost per capita of assessable services of the Medical Examiner
de.~cribed in Section 5.10.
5.10.3 The County Administrator shall determine, from the most recent census data,
the average number of persorts residing in each housing type listed in Section 5.10.1.
5.10.4 The County Administrator shall multiply thc average cost of elections services
determined in Section 5.10.2 by the factors derived in Section 5.10.3 to determine the annual cost of
expanded elections services per new dwelling unit.
5.10.5 The County Administrator shall determine that percentage of the Medical
Examiner' costs funded by the countywide General Fund, and shall multiply the cost of service for
each land use type determined in Section 5.10.4 by that percentage.
5.10.6 The County Administrator shall determine the percentage of the countywide
General Fund which is funded by ad valorem tax receipts, and multiply the product determined in
Section 5.10.5 by that percentage to ascertain the assessment for each land use type for assessable
services ol'the Medical Examiner.
5.11 Public Works. An assessment is imposed within both the incorporated and
unincorporated area of the County for that portion of the County cost of road maintenance which is
variable with the quantity o f residential and nonresidential proporty in the County.
The initial assessment for road maintenance services shall be:
!!
AGEHDA ITEM
No._ .,,q- ~
1998
Iq ,,
COUNTYWIDE ASSESSN~-NT
LrNINCORPORATED AREAS
INCORPORATED AND
Residential
For each single-family dwelling unit or mobile home
For each dwelling unit in a multifamily propc~
I
2
3
4
5
6
7
8 Nonresidential
9 Retail uses - per thousand square fc~ of gross leasable area:
I0 50,000 square feet or less
I 1 50,001 to 200,000 square feet
12 200,001 to 500,000 square feet
13 Over 500,000 square feet
14
15 Office uses - per thousand square feet of'gross finished area
16 I 0,000 square feet or less
17 10,001 to 50,000 square feet
18 Over 50,000 square feet
19
20 Industrial uses - per thousand square feet
21 Manufacturing
22 Warehousing
23 Light industrial
24 Business park
25 '
26 ' 5.11.1 Residential uses. The County Administrator shall determine, from the data of
27 the most recently-completed fiscal year, the net cost of mad maintenance per dwelling unit for each
28 residential land use, as follows:
29 '
30 5.11.1.1 The County Administrator shall annually deten'nine, from the
31 data of the most recently-completed fiscal year, the net cost per lane mile of the mad maintenance
32 sen'ices described in Section 5.11.
33
34 5.11.1.2 The County Administrator shall determine, from Ihe most recent
35 manual of the Institute of Traffic Engineers, the average number and lenglh ofdaily trips per dwelling
36 unit for each residential use listed in Section 5.1 I.
37
38' 5.1 I. 1.3 The County Administrator shall multiply the average number of
39 daily trips per dwelling unit by the average trip lenglh.
40
41 5.11.1.4 The County Administrator shall divide the product determined
42 in Section 5.11.1.3 by the average daily traffic capacity .per lan? mi!e a! the a~..eptable, l,eve!.ofservice,
43 as determined in the County Comprehensive Plan, to aetermme me lane mues uses oy me average
44 dwelling unit for each residential use listed in Section 5.1 I.
45
46 5.11.1,5 The County Administrator shall multiply the lane miles used by
47 the aver-age dwelling unit by the cost of maintenance per lane mile determined in Section 5.11.1.1 to
48 determine the cost of road maintenance services per new dwelling unit in each residential use.
49
50 5.11,1,6 The County Administrator shall determine that percentage of
51 road maintenance costs funded by the Countywide General Fund, and shall multiply the cost of service
52 for each land use type determined in Section 5.11.1.5 by that percentage.
53
54 5.11.1.7 The County Administrator shall determine the percentage of the
55 Countywide General Fund which is funded by ad valorem tax receipts fi, om residential properties, and
56 multiply the product determined in Section 5.11.1.6 by that perccn, tage to ascertain the assessment for
57 each residential land use type for assessable road maintenance scrmccs.
58
59 5.11.2 Nonresidential uses. The County Administrator shill determine, from the
60 data o f the most recently-completed fiscal year, the net cost ofroad maintenance services per thousand
6t square feet ofeach nonresidential land use, as follows:
62
63 5.11.2.1 The County Administrator shall determine, fi'om the mosi recent
64 manual of the Institute of Traffic Engineers, the average nm'nbcr and length of daily trips per thousand
65 square feet for each nonresidential use lislcd in Section 25.1 I.
66
67 5.11.2.2 The County Administrator shall multiply the
68 daily trips per thousand square feet by the average trip length.
12
I
2
3
4
$
6
?
9
10
11
12
13
14
15
16
17
lg
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
56
57
59
60
61
62
63
64
65
66
67
68
· 5.11.2.3 The County Adminisb'atot shall divide lhe product detetmined
in Section $.11.2.2 by the average daily traffic capacity pet lane mile at the acceptable level of setvice,
as determined in thc County Comprehensive Plan, to determine the lane miles used by the average
thousand square feet for each noru'~idential use listed in Section $.1 !.
5.11.2.4 The County Administrator shall multiply the lane miles used by
each nonresidential usc, by the cost of maintenance pet lane mile determined in Section :5.11.1.1 to
determine the cost of road maintenance services per new thousand squa~ feet in each nonresidential
USe.
5. I 1.2.$ The County Administrator shall determine that percentage of
road maintenance costs funded by the Countywide General Fund, and shall multiply the cost of service
for each land use type determined in Section 5.1 !.2.4 by that percentage.
5.11.2.6 The County Administrator shall determine the percentage of the
Countywide General Fund which is funded by ad valorem tax receipts f~nn nom'esidential pmpettie~
and multiply the product determined in Section 5.11.2.5 by that petcentag.e to ascertain the assessment
for each nonresidential land use type for assessable mad maintenance services.
5.12 Support Services. An assessment is imposed within both the incorporated and
unincorporated area o£ the County for that portion of the County cost of support services, including
facilities management, ~ecurity, cmo'gency medical services ~nd helicopter operations, which is
variable with thc quantity of residential and nonresidential property in the County.
Thc i~itial assessment for support services shall be:
COUNTYWIDE ASSESSMENT
UNINCORPORATED AREAS
INCORPORATED AND
Residential
For each single-family dwelling unit or mobile home
For each dwelling unit in a multifamily properly
Nonresidential
Retail uses - per thousand square feet of gross leasable area:
50,000 square feet or less
50,001 to 200,000 square feet
200,001 to 500,000 square feet
Over 500,000 square feet
uses - per thousand square feet of gross finished area
I 0,000 square feet or less
10,001 to 50,000 square feet
Over 50,000 square feet
Industrial uses - per thousand square feet
Manufacturing
Warehousing
Light industrial
Business park
5.12.1 Residential uses. The County Administrator shall deten'nine, fi'om the data of
the most recently-completed fiscal year, the net cost per dwelling unit for each residential land use, as
£ollov,.s:
5.12. I. I The Connty Administrator shall annually determine, from the
data of the most recently-completed fiscal year, the net cost per capita of support services described in
Section 5.12.
5.12.1.2 The County Administrator shall determine, fi'om the most recent
census data, the average number of persons residing in each residential use listed in Section :5.12.
5.I2.1.3 The County Administrator shall multiply the average cost of
support ser~'ices determined in Section 5.12.1.1 by the factors derived in Section 5.12.2 to determine
the annual cost of support services per new dwelling unit in each residential use.
C~,'^'~-'~4C ORDIL237556 6
5.12.1.4
The County Administrator shall determine thI
/
13
AGENDA ITEM
No._ ,~' -
1998
I support costs funded by thc Countywido General Fund, and shall multiply the cost of service for each
2 land use type determined in Section 5.12.1.3 by that percentage.
3
4 5.12.1.5 The County Administrator shall determine the percentage of thc
5 Countywide General Fund which is funded by ad valorem tax receipts fi'om residential properties, and
6 multiply thc product determined in Section 5.12.1.4 by ~at percentage to ascertain the assessment for
7 each residential land use type for assessable support sennces.
8
9 5.12.2 Nonresidential uses. The County Administrator shall determine, from the
I0 data of the most recently-completed fiscal year, the net cost of support services per thousand square
11 feet of e.',ch nonresidential land usc, as follows:
12
13 5.12.2.1 The County Administrator shall annually detcrmine, flora thc
14 data o f the most recently-complctcd fiscal year, thc net cost per capita of Code Enforcement services
! 5 described in Section 5.12.
16
17 5.12.2.2 The County Administrator shall determine, fi'om the data of the
18 most recent Trip Generation Manual of the Institute of Traffic Engineers, the average number of
19 employees per thousand square feet for each nonresidential land use listed in Section 5.12.
20
21 5.12.2.3 The County Administrator shall multiply the average cost per
22 capita of support services determined in Section 5.12.2.1 by the factors derived in Section 5.12.2.2 to
23 determine thc annual cost of expanded support services per thousand square feet in each nonresidential
24 usc.
25
26 ' 5.12.2.4 The County Administrator shall determine that percentage of
27 Support Services costs funded by the Countywide General Fund, and shall multiply the cost of service
28 for each land use ty~e determined in Section 5.12.2.3 by that percentage.
29
30 5.12.2.5 The County Administrator shall determine the percentage of'the
3 [ Countywide General Fund which is funded by ad valorem tax receipts fi'om nonresidential properties,
32 and multiply the product determined in Section 5.12.2.4 by that percentage to ascertain the assessment
33 for each one thousand square feet of nonresidential land use type for assessable support sen,,ices.
34
35 6 Exemptions.
36
37 Any owner of property otherwise receiving interim government services and subject to an
38' assessment therefor under this Ordinance may apply for exemption.
39
40 6.1 The applicant shall submit an application for exemption 1o the County Adminlstralor
41 not more than [30] days after the substantial completion of eligible real property improvements or
42 acquisition of tangible personal property. Where the County Administrator has certified an alternate
43 date of substantial completion as provided in Section :3.12, the County Administrator shall provide
44 notice thereof to the owner of property by certified mail addressed to the owner as shown on the
45 current records of the Property Appraiser. The applicant shall submit an application not more than
46 [30] days following said notice. Any exemption not timely sought is waived.
47
48 6.2 The County Administrator shall apply the criteria for exemption set forth in Chapter
49 196, Florida Statutes, for exemption of property from ad valorem taxation, and shall render a decision
50 in writing within [30] days after a completed application is submitted. The County Admir:ismstor may
51 cons~,It the Property Appraiser prior to determining eligibility ofany application for exemption.
52
53 6.3 The denial of any exemption may be appealed in accordance with Section 14 of this
54 Ordinance.
55
56 6.4 If the application is approved or an appeal is granted, the property shall not be subject
57 to assessment. If the Assessment Roll has been submitted to the Tax Collector prior to determination
58 of an a.pplication or appeal, the County Attorney shall cause the Roll to be corrected to reflect such
59 exemption.
60
61 7 Credits.
62
63 Each assessed property shall be entitled to credits against the assessment otherwise determined
64 in Section 5.
65
66 7.1 In preparation of the Roll for adoption, Ihe County Administrator shall subtract fi'om
67 the amount otherwise determined in Section 5, with res'peet to each asses~d property, an amount equal
68 to the ad valorem taxes paid or payable (without discount for prepayment) in respect of such property
AGENDA ITEM
No. ~ -
14 HAR 3 1 Ig98
1
2
3
$
6
?
$
9
I0
II
12
13
15
16
17
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
3'/
38
39
40
,42
43
45
46
,.17
49
50
51
52
53
54
55
56
57
59
60
61
62
63
64
65
66
67
68
for those fiscal years (and any prorated portions of years otherwise includ~l¢ under Sections 4.1 - 4.3
inclusive) in calculation of the ^sscssment Amount. Where the amount of ad valorem taxes assessed
for an otherwise includible fiscal year or portion ot'a fiscal year is not yet known at the lime of the
prep:u-arian of the Roll for adopllon, thc County Administrator shall multiply the valuation atr the
property on the most recent tax mil by the adopted millage for the Countywide General Fund to derive
the credit against the assessment for Countywide services. Where an assessment is made for more
than one includible fiscal year or portion of year, a separate credit shall be allowed b~' th.e Cou.n.ly
Administr-ator for each such year based on the adopted millage for that year. For properhes sttuated m
the unincorporated areas of the County and subject to taxation in the Municipal Si=trices Tax District
General Fund, the County Administrator shall use the same method ofcalculating a credit againsl such
taxes, utilizing the applicable millages imposed for the Municipal Services Tax District General Fund.
Where a millage rate has not yet been determined for a fiscal year in respect orwhich a credit is due
,nder this section, the County Administrator shall substitute the County's proposed ad valorem
taxation rate for the applicable Countywide General Fund and Municipal Services Tax District General
Fund under {}200.065, Florida Statutes, for any fiscal yera not yet commenced.
7.2 In addition to the credit required in Section 7.1, for each person who has legal or
equitable title to real estate otherwise subject to assessment under this Ordinance and who maintains
thereon, as of January I of any applicable fiscal year, the permanent legal residence of the owner or
another legally or natm'ally dependent thereon, the County Administrator shall subtract from the
amount otherwise determined in Section 5, for each applicable fiscal year or prorated portion thereof
included in the assessment, an amount equal to $25,000 multiplied by the County's ad valofe,i
taxation rate for any current or concluded fiscal year, or the County's proposed ad valorem taxation
rate under §200.065, Florida Statutes, for any fiscal year not yet commenced.
7.3 'l~e denial or limitation of any credit may be appealed under Section 14 of this
Ordinance.
8 Review.
The County shall annually review the interim government services special assessment and
revise the special assessment as necessary to accomplish the purposes of this Ordinance.
9 Preparation of Assessment Rolls; Addition of Costs of Collection.
Subsequent to the provision o£ the property information by the Property Appraiser, including
the legal description of the property within the Unit and the names and addresses of the owner of such
property, pursuant to Chapter 197.3632(3)(b), Florida Statutes, and no later than September 1st of each
year, the County Administrator shall cause to be prepared a Special Assessment Roll which contains
those properties that are subject to the several respective interim governmental services special
assessments described imposed herein. The Assessment Roll shall contain the property ownees name,
mailing address, legal description of the property and sufficient detail to permit ready identification of
each property which has received a Certificate of Occupancy in the period between July 1st of the
previous year and June 30th of the current year. The Assessment Roll shall identi~ the type of
improvement on the property by land use category and number of dwelling units, non-residential
square footage or number of hotel rooms, and the non-ad valorem assessments applicable lo the
prop~m'y according to the adopted Countywide General Fund Interim Governmental Services Special
Assessment Schedule and the Municipal Sen'ices Tax District General Fund Special Assessment
Interim Governmental Services Special Assessment Schedule. The amount of each .assessment shall
be increased by eight per cent (8%) to defray the Tax Collector's slatutory commission of three per
cent (3%), the Property Appraiser's commission of one and one-half per cent (1.5%), the allowable
discount of Four per cent (4%) and a Count}'. administrative cost of one per cent (1%).
10 Adoption and Certification of Assessment Roll.
On the day and hour otherwise fixed for the public hearing tcquired under }200.065 (2) (c),
Florida Statutes, each year, the Board of County Commissione~ shall hold a public hearing to adopt
the Assessment Roll. At least twenty days prior to the public hearing, the County shall cause to be
ublished in a newspaper generally circulated within the County, a notice of the public hearing in
accordance w~th {}197.3632, Florida Statutes, and shall gwe nottce to each person turning prolX'ny
subject to the assessment, by first-class United States mail, pursuant to }!97.3632 (4)(b), Florida
Statutes. At the public hearing, the County shall receive any written objections and hear testimony
from all interested persons. The County shall by resolulion adopt the Interim Goverm'nental ;~ervices
Special Assessment Roll, as it may be adjusted by the County, at the public hearing, which may be
adjourned from time to time. The Board or its designee shall thereat~er timely deliver a certified
Assessment Roll to the Tax Collector pursuant to Section 197.3632(~), Florida Statutes.
C'WA'g ,~IC OR DP,.t ] 7 ~ 5~ b
15
AGENDA ITEM
No._ ,-
1998
pg. lg _
i
2
3
4
5
6
?
8
9
10
11
12
13
14
15
16
17
19
20
21
22
23
24
25
26
27
28
29
3O
31
32
33
3a
35
36
37
38'
39
4O
41
42
43
44
45
46
47
48
49
5O
51
52
53
54
55
56
57
58
59
6O
61
62
63
64
65
66
67
68
I l Collection of Interim Government SetMce Fees.
The special as~essrnents adopted pursuant to Section I0 shall be collected by the uniform
method for collection of non-ad valorem assessments pursuant to Chapter 197.3632, Florida Statutes,
12 Special Revenne Funds; Revenue Allocation and Anticipation.
12.1 There is hereby established a Special Assessment Specia] Revenue Trust Fund into
which all ~sessments collected under authority of this orSinance shall be deposited, and which shall
contain divisions within which the funds shall be sega-gated and from which transfe~ may be made as
set forth in this Section.
12.1.I Administrative Costs. There shall be a division of the Trust Fund into which
eight per cent (8%) of the gross amount of each assessment shall be deposited. The funds which
constitute this division of the Trust Fund shall be used for no purpose other than transfers in respect of
the administrative costs and commissions provided in Section 9 of this Ordinance.
12.1.2 County General Fund. There shall be a division of the Trust Fund for the
proceeds of Countywide asses~nents, into which all assessments collected pursuant to this Ordinance
ilar general countywide services shall be deposited. The funds which constitute this division of the
Trust Fund are funds of the County and shall be part of the County's annual budget. The funds on
deposit in this division of the Trust Fund shall be used for no purpose other than transfers to the
Countywide General Fund in reimbursement for the provision of general County services to properties
that pay the special assessment established herein. .
· 12.1.3 Municipal Services Tax District General Fund. Them shall be a division of
the Trust Fund for the proceeds of assessments within the unincorporated area only, into which all
ass~sments collected pursuant to this Ordinance for municipal services provided solely to the territory
within the Municipal Services Tax District shall be deposited. The funds which constitute this division
of the Trust Fund are funds of the Municipal Services Tax District and shall be part of the District's
annual budget. The funds on deposit in this division of the Trust Fund shall be used for no purpose
other than transfers to the Municipal Services Tax District General Fund in reimbursement for the
provisi,~n of municipal services to properties that pay the special assessment established therefor.
12.2 Allocation to Fiscal Year· The proceeds of each assessment shall be allocated only to
the fund and budget for the fiscal year or years for which it was imposed, and shall be expended only
for the provision or reimbursement of the specific governmental services for which the assessment was
imposed (including any resmlting enlargement of ending fund balances), during the fiscal year or years
in which such services were provided.
12.3 Revenue Anticipation. Consistent with the requirements, o. fg.eneml law, the County
may from time to time advance from other fi. rods, or may issue revenue anticipation notes, as necessary
to fund the cost of applicable governmental services for a riscal year in rt~'pect of which assessments
are imposed under this Ordinance but ar~ not yet payable. Proceeds of assessments received after the
conclusion of a fiscal year in which such services were provided may be expended to reimburse the
costs of such services provided in a concluded fiscal year, including but not limited to lhe repayment
of expenditures funded in a concluded fiscal year from the procecds of revenue anticipation notes or
other fund transfers.
13 Duties of the County Administrator.
The duties of the County Administrator shall be:
13.1 To administer the Ordinance, including the administration of' the Special Revenue
Fund, in accordance with established policies of the Board of County Commissioners and Florida
Statutes.
13.2 To provide an annual v, xinen report and schedule to the Board of County
Commissioners, and a courlesy copy thereof to the Property Appraiser and the 'lax Collector, showing
all recalculations performed under Section 5 of this Ordinance, and to recommend any revisions in the
criteria or methodology set forth in Section 5 which may seem appropriate.
14 Appeals and Adjustments.
14.1 Any owner of property s~bject to assessment under this Ordinance shall have a right of
review, adjustment and appeal of any assessment imposed under this Ordinance, relating to:
14.1.1 An administrative determination ofnonexemption under Section 6 in whole or
AGEND~TEM
No._ c'g--
16
1998
I in pad;
2
3 14.1.2 An administrative determination at'entitlement to or amount ol'any credit under
4 Section 7.
6 14.1.3 A claim that the amount of the assessment ex~ the ~3ecial benefit recover
7 by virtue o£the escape of such properly from ad valorem t~xation.
8
9 14.1.4 A claim that the amount of the assessmenL in combination with ad valorem
10 taxes actually paid, imposes a nonuniform share of the eom of government ~-rviees upon the pmporty.
11 14.1.5 A claim that the amount of the assessment, in combination with ad
12 taxes actually paid, is an aggregate sum that, if the assessment were an ad valorem tax, would exceed
13 the constitutional limit.
14
15 14.2 Any owner of property who has a claim or who is ag,~rleved by ii determination
16 described in Section 14.1 shall file a written appeal with the County Administrator within 4:5 day~
17 (including Sundays and legal holidays) after the date ot'publieation of the Notice requited in Section
18 10. Failure to file a limely appeal shall be deemed a waiver ofsuch appeal. The appeal shall set forth:
19
20 14.2.1 The name and address of the owner,
21
22 14.2.2 Thc legal description of the property in question;
23
24 14.2.3 If issued, the date of any building permit and the building permit number,
25
26 ' 14.2.4 If issued, the date ofany certificate ofoccupancy and the issuing agency;,
27
28 14.2.5 A brief statement of each ground for review, adjustment or appeal and the
29 material facts supporting such ground.
30
31 14.3 Within 30 days of the filing of any appeal, the County Administrator shall review the
32 appeal de novo and shall issue a written determination granting or denying, in whole or in part, the
33 appeal. The County Administrator shall serve a copy of the determination by certified mail upon the
34 owner of the property at the address specified in Section 14.2.1.
35
36 14.4 Within 30 days after the mailing of the written determination specified in Section
37 14.2.3, any owner aggrieved by a decision of the County Administrator may appeal to the Board of
38 County Commissioners, by filing a written request with the Clerk of the Board. The appeal shall be
39 based solely on the materials submitted to and considered by the County Administrator, and no new
40 evidence or ground of appeal shall be considered by the Board. The decision of the Board shall be
41 final administrative action upon the appeal.
42
43 15 Effect on Ordinance 88-23.
45 Ordinance No. 88-23, as amended, being an alternative method for thc creation and
,16 implementation of Municipal Service Benefit Units, does not apply to the circumstances that give rise
47 to lhe need for interim governmental services special assessments created by this Ordinance.
48 Ordinance No. 88-23, as amended, is inapplicable to this Ordinance and is superseded by this
49 Ordinance, but only to this Ordinance and the municipal service benefit unit and special assessment
50 created hereby.
51
52 16 Inclusion in the Code of Laws and Ordinances.
53
54 The provisions of this Ordinance shall become and be made a part of the Code of Laws and
55 Ordinances of Collier County, Florida. The sections of the ordinance may be renumbered or relettered
56 to accomplish such, and the word "ordinance" may be changed to "section", 'article", or any other
57 appropriate word.
58
59 17 Conflict and Severabillty.
60
61 17. l In the event this Ordinance conflicts with any other ordinance of Collier County or
62 other applicable law, the more restrictive shall apply.
63
64 17.2 If any phrase or portion of this Ordinance is held invalid or unconstitutional by any
65 court of competent jurisdiction, such portion shall be deemed a ~'parate, distinct and independent
66 provision and such holding shall not affect the validity of ibc remaining IXnXion.
67
68 17.3 If any particular assessment imposed under Section 5, but les~ than all such
17
5
6
7
9
I0
11
12
13
i,4
15
16
17
lg
19
20
21
22
23
24
25
26
ass~smcnts, is h¢ld inva!id, thc t~naining a~ents dall neverthel~ cOn, hue.
17.4 If any of tM provisions of this Onlinm~ rcquifing u~asmcnt and ~ll~m ~
obligation of ~e pm~ ~ ~f~ ~ ~!~ ~ ~! ~ ~ ~ ~
pa~ble in ~t of my ~ ~ ~ ~ ~1 ~ ~ ~!~ f~ ~~
by, pm~nional to, ~ ~t~ f~, ~e ~ of~~ ~ ~ ~ ~ ~
~thout mm~tio~ ~d sMII ~ d~ ~ ~le~ ~ ~of~h ~ ~ ~
i~ce ora C~ifi~te of~ ~f~, ~ ~ ~ ~H ~ ~ ~afie lira ~ ~
p~ to ~u~ pa~t ~[ ~lud~ ~ ~e ~ of ~I~ ~11~ ~ble
~cl f~ ~d court ~. ~e i~e ofa ~fi~te of ~ ~ ~t of ~h
~ount shall not extin~ish the obli~ti~ ~f~.
18 Construction.
19
This Ordinance shall be liberally construed to effectuate its public purlx~.
Effective Date.
This Ordinance shall become effective upon filing with the Depaxtment of State.
Notwithstanding any other provision of this Ordinance, a.sr~s~ments hexenfler i .ml~l.. umler this
Ordinance shall be based only upon benefits provided to as~ssed properties after April I, 1998.
PASSED AND DULY ADOPTED by the Board of County Commissione~ of Collier County,
Flor/da~ this , day of ,1998.
ATTEST:
DWIGHT E. BROCK, CLERK
BOARD OF COUNTY COMMISSIO~I~
COLLIER COUNTY, FLORIDA
By; By:.
Approved as ~o form and legal sufficiency:
D-avid C. W'eigel
County Attorney
BARBARA B. BERRY, CHAIRMAN
C%v A'CMC OP. Df~2~) ? 556 &
18
mR :,51 1998
I Schedule A
4 $~ through 5.12 for ~ach land uae type atgl for the incoqx~ed ar'a ~
19