Ordinance 98-025 ORDINANCE 98- 2 5 ~c~ ,
AN ORDINANCE OF TIlE BOAIU) OF COUNTY
COMMISSIONERS OF COLLIER COUNTY, FLORID&
ESTABLISHING AN INTERIM GOVERNMENTAL c,~-,a.z tT,~
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 IN THE UNINCORPORATED
AREA ONLY; PROVIDING FOR EXEMPTIONS ANDt,,
CREDITS; PROVIDING FOR THE PREPARATION AND~
ADOPTION OF AN ASSESSMENT ROLL; PROVIDING~ -- -n
FOR COLLECTION OF NON-M) VALOREM; '-
ASSESSMENTS UNDER THE UNIFORM STATUTORY~ E.. F"
METHOD; PROVIDING FOR A SPECIAL REVENUE FUND; ~ ~
PROVIDING FOR ALLOCATION OF REVENUES; ~
AUTHORIZING REVENUE ANTICIPATION NOTES; ~
PROVIDING FOR ADMINISTRATION; PROVIDING FORm
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.
BE IT ORDMNED BY THE BOARD OF COUNTY COMMISSIONERS OF
COLLIER COUNTY', FLORIDA:
I Title and Citation.
This Ordinance shall be known and cited as the "Interim Governmental Services
Ordinance."
2 Findings.
The Board of County Commissioners finds the following:
2.1 Pursuant to Article VIII, Section 1, Florida Constitution, and Sections 125.01 and
125.66, Rotida 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 such power may
exercised by the enactment of county ordinances.
2.2 The County has the power to levy ad valorera taxes against all 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.
23 The fiscal year of the County is required by general law to commence on October t of
each year and to expir~ on September 30 of the following year.
2.4 Under the general laws with respect 'to ad valor~a taxation, no such tax may be
imposed by the County in respect of improvements to real property or n~wly acquired tangible
personal property for any fiscal year, until the fast fiscal year commencing after the ~,"st January
after the substantial completion of such improvements to real propc-fly, or the acquisition of such
tangible personal property.
2.5 No ad valorera tax in respect of improvements to real property or tangible personal
property is payable prior to November I of the fiscal year following the first January I 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 the owner of taxable property to withhold payment of any taxes due in
respect of newly completed improvements to reel propc-fly, or newly acquired tangible personal
property, for a minimum of fifteen (15) months and a maximum of twenty-seven (27) months after
such property is first placed in use.
2.6 Immediately upon the substantial completion and availability for lawful occupancy of
any impwvements to real property, or upon the acquisition of any tangible personal property, the
County is required to provide full government services to the occupant or user of such properW, for the
duration of the fiscal year in progress at the time of such completion or acquisition, but the owner of
such property is not required to pay ad valorera taxes with respect to such property for that fiscal year.
2.7 If improvements to real property are substantially completed, or if tangible personal
property is acquired, after January I of any fiscal year, the County is required to provide full
government services to the occupant or user of such pwperty for the duration of the fiscal year then in
pwgren, and for a second full fiscal year, but the owner of such properly is not required to pay ad
valorera taxes with respect to such property until the third fiscal year.
2.8 All sales, use or other taxes payable in respect of improvements to real property or the
acquisition of tangible personal property are payable solely to the State of Florida and not to Collier
County.
2.9 The provision of government services in respect to any taxable properly, without the
imposition of taxes thereon for the fiscal year within which such services are rendered, constitutes a
special benefit to such properties for each fiscal year or portion thereof during which no taxes are paid.
2. l 0 Article VII, Section 2 of the Florida Constitution requires that all ad valorera taxation
shall be at a uniform rate within each taxing unit. The provision of government services in respect to
any taxable pwpex~y, without the imposition of taxes thereon for the fiscal year within which such
services are rendered, imposes an inequitable and disproportionate tax burden upon such pwperties as
are fully assessed an ad valorera tax during such fiscal year, unless an equivalent assessment is
imposed on taxable pwperty in respect ofwhich no current ~x is due.
2.11 By general law, such portions of property as are used predominantly for educational,
literary, scientific, religious, charitable purposes, or exclusively for municipal or public purposes, are
exempt from ad valorera taxation. Such pwperties accordingly receive no special benefit by reason of
their nontaxability in the year of completion or acquisition, or any subsequent year, and impose no
inequitable and dispwportionate tax burden upon other taxable properties.
2.12 Under the Constitution and general law, a portion of the value of properties used for
homestead purposes is exempt from ad valoreTa taxation. Such properties, to the extent of such
exemption, receive no special benefit by reason of their nonlaxabillty in the year of completion or
acquisition, or any subsequent year, and impose no inequitable and disproportionate tax burden upon
other taxable properties.
2.13 The County is authorized, pursuant to §§197.3631-3635, Florida Statutes, inclusive, to
adopt the uniform method for the levy, collection and enforcement ofnon-ad valorera assessments.
2.14 The County has published a notice of intent to use the uniform method of collecting
such non-ad valorera assessments and has held a public hearing thereon as required by law, and has
adopted Resolution 97-480, as cladfled by Resolution 98-53, setting forth the need for the levy and the
boundaries of the real pwperty subject to the levy, and has provided a copy of said Resolution to the
Property Appraiser, Tax Collector and the Florida Department of Revenue within the time required by
law.
2
3 Definitions.
The following words and terms shall have the following meanings, unless some other meaning
is plainly intended:
3.1 "Date of Accluisition" means with respect to tangible p~rsonal propeTty, the date upon
which such property is delivered to its intended place of service in Collier County. If substantial
assembly, installation or incorporation into real property is required in order to make beneficial use of
such tangible personal property, "date of acquisition" means the date upon which such property is
nimble for placement in operation or service, or the date on which any real property improvement in
which it is housed is substantially completed, whichever is later.
3.2 "Assessment Amount" means the amount calculated for each nonexempt land use
under Section 5 of this Ordinance, after subtraction of any credits under Section 7 ofthe Ordinance.
3.3 "Certificate of Occupancy" means, for any property lying within the unincorporated
texTitory of the County, that permit issued pursuant to the Collier County Building Code for the
occupancy of any building or structure for its intended purpose; and for any property within the
incorporated territory of any City within the County, the equivalent permit issued pursuant to City
Code or ordinance allowing occupancy of any building or structure for its intended purpose.
3.4 "County Administrator" means the penon appointed by the Board of County
Commissioners under the authority of §125.73, Florida Statutes, or the design~e of that person.
3.5 "Costs" of providing County services means opentional costs for County services
attributable to newly improved properties, less costs otherwise paid for by user fees, intergovernmental
revenues and permit or license revenues.
3.6 "County" means Collier County, a political subdivision of the State of Florida,
3.7 "County services" means those services for which new improvements create greater
needs and which are provided by the County for the operation of certain County programs in the
following budget fund categories of the Countywide General Fund and Municipal Services Tax
District General Fund: Elected Officials, Community Development and Environmental Services,
Courts and Related Agencies, Public Services, Public Works, and Support Sen, ices.
3.8 "Credit" means a reduction in the assessment otherwise due under this Ordinance, by
reason of actual payment of ad valorera taxes on the assessed propeTty, or by reason of the
constitutional exemption of a portion of the value of the assessed properly from ad valorera taxation.
3.9 "Dwelling unit" means a residential unit with kitchen facilities, including houses,
apartments and efficiency apartments.
3.10 "Fiscal year means that period of time, beginning October 1st of each year and ending
on September 30 of the following year.
3.11 "Land use category" includes the following categories: single family, multi-family,
mobile home and other, manufacturing, warehousing, light industrial, business park, office, retail and
hotel.
3.12 "Exempt property" means real property or tangible personal property in respect of
which general law authorizes an exemption from ad valoxz. m taxation on account of the use of such
property. Where only a portion of lhe value of property is exempt from taxation under the
Constitution or general law, only that portion is included in the definition of"exempt property".
3.13 "Nonexempt property" means any real or tangible personal prope~'y or portion thereof
not defined as "exempt property" and not immune from ad valor,:m taxation.
3.14 "Sub.etantial completion" means, with respect to real property improvements, the
date upon which the County issues a Certificate of Occupancy or any City of the County issues an
equivalent certificate or permit, indicating that the improvements have been completed and may be
occupied or utilized for their intended purpose in accordance with all required codes. Where the
County Administrator finds that the improvement or some self-sufficient unit thereof can be used for
the purpose for which it was constructed, the County Administrator may notify the owner in writing
that the alternate date of commencement of beneficial usage will be considered the date of substantial
completion, and may thereafter utilize the alternate date unless that determination is successfully
appealed.
3.15 "Uniform method" means that method for levy, collection and enforcement of non-ad
valo~i~i assessments authorized by Section 197.3632, Florida Statutes.
4 Interim Governmental Services Special Assessment Established.
On or before September 15 of each year, the County shall adopt a non-ad valorern assessment
roll, levying and imposing a special assessment on all nonexempt teal propaty and nonexempt
tangible pasonal propaty within the County which has been substantially completed or placed in
service for its intended use during any portion of the curr~t fiscal year or the prior fiscal year, to the
extent that such propaW has not been subject to ad valorera taxation during the current fiscal year or
the prior fiscal year.
4.1 For real property, improvements to which were substantially completed, and for
tangible pasohal property having a date of acquisition, between July I and September 30 of the
preceding calendar year, the Assessment Amount, and an additional two per cent (2%) of said amount
for each week or major fraction thereof remaining between such date of completion or acquisition and
September 30 of the preceding year.
4.2 For real property, improvements to which were substantially completed. and for
tangible personal property having a date of acquisition, between October I of the preceding calendar
year and January I of the current calendar year, the Assessment Amount, less two per cent (2%) of
said mount for each week or major fraction thereof after October I of the prer~ing year.
4.3 For real property, improvements to which were substantially completed, and for
tangible personal property having a date of acquisition, betworm January 2 of the current calendar year
and June 30 of the current calendar year, one hundred st~venty-~ve per cent (175%) of the Assessment
Amount, less two per cent (2%) of the Assessment Amount for each week or major fraction thereof
remaining between such date of completion or acquisition and June 30 of the ctu~.l calendar year.
4.4 In the case of tangible personal property having a date of acquisition descn'bal in
Sections 4.1 through 4.3 inclusive but which is not timely subjected to the special assessments
provided in this section, such property may be assessed in a subsequent assessment roll and the
proceeds thereof, when collected, may be transfarcd to the budget f~mds for the applicable fiscal years
in which assessable services have been provided in accordance with the provisions of Section 12.
5 Calculation of Assessment.
The interim governmental services assessment imposed upon each properly shall be equivalent
to the cost of governmental services otherwise funded by that portion of the County General Fund
(and, for properties in the unincorporated ar~a, the County Municipal Services Tax District budget)
derived from ad valorera taxation, calculated as follows:
5.1 Determination of costs of services. The initial costs of sayice and determination of
benefits have be~n 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 incorporated by refertrace. The County Administrator shall
annually determine the proportion of costs of governmental services provided to each class of
aasessable property, otherwise funded by ad valorera taxation on taxable properties.
5.2 Office of the Sheriff. An assessment is imposed for that portion of the cog of services
of the Sheriff which is variable with the quantity of residential and nonresidential pr~erty 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
tinincorporated areas of the County.
~.2.1 The initial assessment for services ofthe Sheriff shall
COUlflTWIDE ASSESSMENT - INCORPORATED AND
UNINCORPORATED AREAS
Residential
For each sing|e-fami|y dwe||ing unit or mobi|e bom~ $2 i 3.99
For ~ach dwe|ling unit in ~ multifamily property 107.44
Nonres|denfi~i
Retail uses - per thoustud squm~ feet of Sl'oM l~ble ~
50,000 squar~ f~t er I~s 806.59
50,001 to 200,000 squm'~ f~1 604.94
200,001 to 500,000 squm'~ feet 483.96
Ov~ ~00,000 sqtmm fe~t 483.96
Office u~s - per thou,~md squ~r~ fc~ of~roM finished
10,000 squar~ feet or les~ 41Z. l
10,001 ~o 50,000 square f~'t 350.16
Over 50,000 squm'e feet 308.80
Industrial us~ - per thousand squ~re f~t
Manufacturing 104.60
Wm'~housing 139.34
Light industrial 2~6.34
Business pm'k 34~.49
Hote|, per room I l ~.~9
MUNICIPAL SERVICES -UNINCORPORATED AREAS ONLY
Residential
For each tingle-family dwelling unit or mobile home 36.41
For each dwelling unit in a multifamily prope~ 18.36
Nonresidential
Retail uses - per thousand square feet of gross lensable
50,000 square feet or less 136.76
50,001 to 200,000 square feet 102.87
200,001 to 500,000 square feet 82.0~
Over 500,000 squsr~ feet 82.0~
Office uses - per thousand square feet of gross finished a~a
10,000 square feet or less 69.20
l 0,001 to 50,000 squar~ feet 58,40
Over 50,000 square feet 51 .~0
Industrial uses - per thousand squn~ feet
Manufactm'ing 34.48
Warehousing 23.48
Light indus~al 43.20
Business park 58.73
Hotel, per room 19.62
5.2.2 The County Administrator shall determine, from the data of the most recently-
completed fiscal year (after subtracting fixed administrative costs), the net cost of each call for service
to the Sheriffs office (including in such calculation a pwportionate indirect cost for the subsequent
detention and correction services and judicial services provided by the Sherill).
5.2.2.1 The County Administrator shall determine, from the data of the most
recently-completed fiscal year, the proportion of total calls for service altocable to each of the
following improved land uses: single family homes, mobile homes, multifamily residences, retail land
uses, office land uses, industrial uses, and hotel/motel uses.
5.2.2.2 The County Administrator shall multiply the average cost per service
call by the average number of service calls per land use type, to obtain an annual cost of service per
land use type.
5.2.2.3 The County Administrator shall determine that percentage of the
Sheriffs cosis funded by the countywide General Fund, and shall multiply the cost of service for each
!and use type determined 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 valorera 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 countywide General Fund.
5.2.2.5 The County Administrator shall determine that percentage of the
She-rifts 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 5.2.2.2 by that percentage.
5.2.2.6 The County Administrator shall determine the percentage of the
Municipal Services Tax District General Fund which is funded by ad valorera tax receipts, 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 District 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 areas of the County, including the net cost per capita of training poll
workers, pwviding "notices of election" to voters, processing absentee ballots, and all other elections
services which are affected by population growth, but not including any administrative or other fixed
costs of openting the Office of Supervisor of Elections.
5.3. I The initial assessment for services ofthe Supervisor shall be:
COUNYYWIDE ASSESSMENT INCORPORATED AND
tININCORPORATED AREAS
Residential
For each single-family dwelling unit $ l 17.49
For each dwelling unit in a multifamily property 86.79
For each mobile home or other dwelling unit 103.62
5.3.2 The 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 Supervisor of
Elections described in Section 5.3.
5.3.3 The County Administrator shall determine, from the most recent census data,
the average number of persons residing in each housing type listed in Section 5,3.1.
5,3.4 The County Administrator shall multiply the average cost of elections services
determined in Section 5.3.2 by the factors derived in Section 5.3.3 to determine the annual cost of
expanded elections services per new dwelling unit.
5.3.5 The County Administrator shall determine that percentage of the Supen4sor 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 percentage of the countywide
General Fund which is funded by ad valoreta tax receipts, and multiply the product determined in
Section 5.3.5 by that percentage to ascertain the assessment for each land use type for assessable
services of the Supervisor of Elections.
5.4 Code EnforcemenL An assessment is imposed for that portion of the 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 board-
ordered compliance, but not including any costs of central administration or other fixed costs.
The initial assessment for Code Enforcement services shall be:
MUNICIPAL SERVICES -UNINCORPORATED AREAS ONLY
Residential
For each single-family dwelling unit 8.63
For each dwelling unit in a multifamily property 8.48
Mobile home 7.45
Nonresidenttai
Retail uses - per thousand square feet of grosa leasable area:
50,000 square feet or less 10.38
50,001 to 200,000 square feet 7.78
200,001 to 500,000 squar~ feet 6.23
Over 500,000 squar~ feet 6.23
Office uses - per thousand square feet of gross finished area
10,000 square feet or less 14.40
10,001 to 50,000 squar= feet 12.23
Over 50,000 squar~ feet 10.79
Industrial uses - per thousand squar~ feet
Manufacturing 5.74
Warehousing 3.91
Light industrial 7.19
Business park 9.77
Hotel, per room 1.89
5.4.1 Refldentlal uses. The County Administrator shall determine, fxom the data of
the most recently-completed fiscal year, the net cost ofcode enforcement services per dwelling unit for
each residential land use, as follows:
5.4.1.1 The County Administrator shall annually determine, from the data of
the most recently-c~mpleted ~seal year, the net cost l~r capita of code erxfox'r~ment ~'vic~ de~-'~bed
in Section 5.4.
5.4.1.2 The County Administrator shall determine, fxom the most recent census
d_~_~ the average number of persons residing in each residential use listed in Section 5.4.
5.4.1.3 Th~ County Administrator shall multiply the average cost of c~xle
enforcernent services determined in Section 5.4.1.2 by th= fa~torx derived in Section 5.3.3 to dct~rrnine
the annul cost ofe:tpanded code enforcement services per n~v dwelling unit in ~aeh residential use.
7
5.4.1.4 The County Administrator shall determine that percentage of Code
Enforcement costs fi~nded by the Municipal Services Tax District General Fund, and shall multiply the
cog of service for each land use type determined in Section 5.4.1.3 by that percentage.
5.4.1.5 The County Administrator shall determine the percentage of the
Municipal Services Tax District General Fund which is funded by ad valorera tax receipts from
residential properties, and multiply the product determined in Section 5.4.1.4 by that percentage to
asccr?,ain the assessment for each residential land use type for assessable Code Enforcement services.
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 land use, as follows:
5.4.2.1 The County Administrator shall annually determine, from the data of
the most recently-completed fiscal year, the net cost per capita of Code Enforcement services.
5.4.2.2 The County Administrator shall determine, from the data of the most
recent Trip Generation Manual of the Institute of Traffic Engineen, the average number of employees
per thousand square feet for each nonresidential land use listed in Section 5.4.
5.4.2.3 The County Administrator shall multiply the avenge cost per capita of
code enforcement services determined in Section 5.4.2.1 by the factora 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 pementage 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 valorera tax receipts from
noni'~identiai properties, and multiply the product determined in Section 5.4.2.4 by that percentage to
ascertain the assessment for each one thousand square feet of nonresidential !and use type for
assessable Code Enforcement services.
5.5 Courts and Related Agencies, An assessment is imposed for that potion of the
county 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 unincoqx}rated areas.
5.5.1 The initial assessment for County-funded services ofthe court system shall be:
COUNTYWIDE ASSESSMENT INCORPORATED AND
UNINCORPORATED AREAS
Residential
For each single-fsmily dwelling unit 27.55
For each dwelling unit in a multifamily pwperty 20.43
For each mobile home or other dwelling unit 24.39
5.5.2 The County Administrator shall annually determine,, from the data ofthe most
recently-completed fiscal year, the net cost per capita to the County C-end Fund of those court-
related services which are affected by population growth, inchdins County Court Operations, County
Satellite Offiee~, County Misdemeanor, County Traffic, and County Civil/Small Claims matter~ but
not including any administrative or other fixed costs of operating the County court system..
5.5.3 The County Administrator shall determine, from the most recent census data,
the average number ofpersons residing in each housing type listed in Section 5.5.1.
5.5.4 The County Administrator shall multiply the average cost of courts services
determined in Section 5.5.2 by the facton derived in Section 5.5.3 to determine the annual cost of
C'W'A~CMCYI~f~7~.I
8
expanded court services per n~v dwelling unit.
$.5.5 The County Administrator shall determine that percentage of the County Court
costs funded by the countywide General Fund, and shall multiply the cost of service for each !and use
type determined in Section 5.5.4 by that percentage.
5.$.6 The County Administrator shall determine the percentage of the countywide
General Fund which is funded by ad valorera tax receipts, and multiply the product determined in
Section 5.5.5 by that percentage to ascertain the assessment for each land use type for assessable
services ofthe County Court system.
$.6 Public Services -Animal Control An assessment is imposed for that portion of the
cost of animal control services which is variable with the quantity of residential property in the
County, including investigation, confiscation and care of declared dangaous dogs; issuance of permits
for businesses; net costs of licerming of dogs and cats; removal of dead animals; and record-keeping of
complaints. An assessment is imposed as to both incorporated and unincorporated areas.
5.6. I The initial assessment for animal control services shall be:
COUNTY~VIDE ASSESSMENT - INCORPORATED AND
UNINCORPORATED AREAS
Residential
For each single-family dwelling unit 3.09
For each dwelling unit in a multifamily property 2.29
For each mobilc home or other dwelling unit 2.73
5.6.2 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 animal
control services which are affected by population growth.
5.6.3 The County Administrator shall determine, from the most recent census dam,
the average number of persons r~iding in each housing type listed in Section 5.6.1.
5.6.4 Tho County Administrator slmll multiply the average cost of elections sen'icea
determined in Section $.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
$ .6.5 The County Administrator shall determine tlmt pementage ofthe animal control
co-~'ts funded by the countywide General Fund, and shall multiply the cost of service for each land use
type determined in Section $ .6.4 by that percentage.
5.6.6 The County Administrator shall determine the petr, entagc of the countywide
General Fund which is funded by nd valorera tax receipts, and multiply the product determined in
Section 5.6.5 by that peruenrage to ascertain thc assessment for each land use type for asse~__gble
animal control services.
5.7 Public Services -LIbraries. An assessment is imposed for that portion ofthe cost of
l~razy services which is variable with the quantity of r~sidential property in the County, including the
optring costs of enlargement of and additions to the branch l~ntry system to meet the demands of
popul~tion growth, but not including qtmlitative improvements or fixed administrative costs. An
assmeat is imposed as to both incorporated and unincorporated meas.
9
5.7. I The initial assessment for library aervie,4m shall be:
COUNTYWIDE ASSESSMENT - INCORPORATED AND
UNINCORPORATED AREAS
Reddenrid
For each single-family dwelling unit 23. ! 4
For each dwelling unit in a multifamily pr~'rty 17.09
For each mobile home or other dwelling unit 20.40
5.7.2 The Co~mty Administrator shall armua1|y determin~ from the data of the most
recently-completed fiscal year, the net cost per capita to the County Gener~ Fund of those library
r~'~ice~ which aze affected by population growth.
5.7.3 The County AdminisWator shall determine, fi'om the mo~ recent cens~
the average number ofper~n~ r~iding in each housing t~j~e li~ed in Section
5.7.4 The County Admini~a~ shall multiply the average co~ of election~ m'vice~
detemdned in 5~ion 5.7.2 by the f~ra derived in Section 5.7.3 to determine the annual co~ of
expa~led librar~ m'vice~ per new dwelling unit.
5.7.5 The County Administntor shall determine that p~mtage of the library
funded by the county~de General Fund, and shall multiply the co~ of ~-rvice for each land u~ type
determined in Section 5.7.4 by that percentage.
5.7.6 The County Admini~r~r shall de~en~aine the percentage of the countywide
General Fund which is funded by ad valorc~m ~x receip~ and multiply the product determined in
Section 5.7.5 by that percentage to azcerh~ the a.~e~ment for e~ch land u~e type for
library re'vices.
5.8 Public 5ervice~ -Parlc~ and Recreation. An azse~me~xt is impom~l for that portion of
the opera:ing corn of puxks and r~creation ~vice~ which is variab|e with the quantity of residential
prc~perty in the County, including the net oper~ing cosB of the Golden G~te Aquatic Center, park
maintenance, a~d recreation program co~, but not including qualitative improvementz or fixed
ach-nini~n-ative co-~'ts. An asae~raent is impo~l u to both incorporated ~d unincorpo~ed ar~_~. and
an additional a.~e~sm=nt is imposed for tho~ park and recreation service~ rendered exclusively to the
~.8.1 The initial a~mentz for padcz and r~crmlfion ~ervice~ shall be:
COUNTYW~E ASSESSMENT INCORPORATED AND
UNINCO~O~D AREA5
Re~identlal
For each singl~-family dwelling unit 38.66
For each dwelling unit in a multifamily prc~rty 28.55
For each mobile hom~ or other dwelling unit 34.09
MUNIC/PAL SERVICE5 -UNINCORPORATED AREA5 ONLY
Reddenfiil
For each ~inglo-family dwelling ur~t 14.74
For each dwelling u~t in a multifamily property 11.07
For each mobile home or other dwelling unit 12.72
5.8.2 Countywide rammerit.
5.8.2.1 The County Admini~rator :~mll annually determine~, from the data of
the most recently-completed fi~cal year, the net cost per capita of a.~:~ble pm'~ and recreation
10
services within the incorporated and unincorporated areas of the county, described in Section 5.8.
S .8.2.2 The CounW Administrator shall determine, from the most recent census
data, the average number ofpersons residing in each housing type listed in Section 5.8.2.1.
5.8.2.3 The County Administrator shall multiply the average cost of park and
recreation services determined in Section S .8.2.2 by the facton derived in Section 5.8.2. I to delermine
the annul cost of park and recreation services per new dwelling unit.
5.8.2.4 The County Administntor shall determine that percentage of the
assessable park and recreation costs funded by the countywide General Fund, and shall multiply the
cost ofservice for each land use type determined in Section 5.8.2.3 by that percentage.
5.8.2.5 The County Administrator shall determine the percentage of the
countywide General Fund which is funded by ad valo~eni tax receipts, and multiply the product
determined in Section 5.8.2.4 by that percentage to ascertain the countywide assessment for each land
use type for assessable park and recreation services.
5.8.3 Municipal service to unlncorporated area only.
5.8.3.1 The County AdminisWator shall annually determine, from the data of
the most recently-completed fiscal year, the net cog per capita of assessable park and recreation
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 ofpersons residing in each housing type listed in Section 5.8.3.1.
5.8.3.3 The County Administrator shall multiply the average cost of park and
recreation services determined in Section 5.8.3.2 by the facton derived in Section 5.8.3.1 to determine
the annual cost of park and recreation elections services per new dwelling uniL
5.8.3.4 The County Administrator shall determine that percentage of park and
recreation service 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 5.8.3.5 by that percentage.
5.8.3.5 The County Adminigrator shall determine the percentage of the
Municipal Services Tax Dish'ict Cvmeral Fund which is funded by ad valorera tax receipts from
residential properties, and multiply the product determined in Section 5.8.3.4 by that percentage to
a,scenain the assessment for each residential land use type in the unincorporated area for assessable
park and recreation services.
5.9 Public Services - Public Hea/th. An gent is imposed within both the
incorporated and unincorporated area of the County for that portion of the County cost of the Public
Health Unit which is variable with the quantity of residential and nonresidential property in the
County, including communicable disease control and environmental health and engineering, but not
including any costs ofcentral administration or other fixed costs.
The initial assessment for public health services shall be:
COUNTYWIDE ASSESSMENT - INCORPORATED AND
UNINCORPORATED AREAS
Residential
For each single-family dwelling unit $4.58
For each dwelling unit in a multifamily property 3.39
Mobile home 4.04
Nonre~identlal
Retail uses - per thousand square feet of gross ie,~h_le area:
50,000 square feet or less .82
II
50,001 to 200,000 square feet .82
200,001 to 500,000 squa~ feet .82
Over 500,000 square feet .82
Office use~ - per thousand squar~ feet of gross finished ar~
~0,000 squar~ feet or less .36
10,001 to 50,000 squar~ feet .36
Over 50,000 ~uax'~ feet .36
Industrial uses - pet thousand ~uare feet
Manufacturlng .09
Warchousing .09
Light industrial
Business park .09
Hotel, p~ room .0~
5.9.1 Iiesidenflal nses. The County Administnslor shall determine, fr~n the ~_,_~_, of
she most n~-ntly-~ompl~d fiscal y~ar, the n~ cost l~t dwelling unit for ca~h r~sid~ntial !and use, as
follows:
5.9.1.1 The County Administrator shall annually d~tennine, fi~m the data of
she most n~.~ntly-compl~cd fiscal year, the n~ cost p~ capita of she publio hcalsh s~rvic~s dc~'fib~d
in Sc~don 5.9.
5.9.1.2 The County Administrator shall d~tennine, from the most r~nt e~us
~ the average number ofl~rsons re~ding in ~a~h r~sid~ntial use listc~l in Sc~ztion 5.9.1.1.
5.9.1.3 The County Adrnlnlstnttor shall multiply she av~Tage cost of public
h~alsh s~'vic~s det~a'rnini,'d in Scedon 5.9.1.1 by she facton derive! in S~ztion 5.9.1.2 to dcl~mine the
annual ~os~ of public hc~lsh s~n'ic~s p~ n~v dwelling unit in ca~h n~sid~ntial us~.
5.9.1.4 The County Adminifa-ator shall det~m~ne that p~rc~ntage of public
hcalsh costs funded by the Countywide Gcnenl Fund, and shall multiply she cost of scrvic~ for each
land us~ typ~ d~rnincd in S~'tion 5.9.1.3 by ~
5.9.1.5 The County Adm~ shall determine the l~'t~ntage of
Countywide Cs~n~nl Fund width is funded by ad valor~tn lax re~,.dpts fn~n re~dd~tial prop~i~s, and
multiply she produ~ d~n'mined in Scion 5.9.1.4 by fl~a l~roentage to zsc.~slain the assessmut for
each r~sid~ntial land us~ ~ for annasable public h~alsh m'vic~s.
5.9.2 Nonrsidentlal rises, The County Administrator shall dePn'min~ f~om she
data of the most rc~atly-~mplc~cd fiscal y~ar, the n~t cost of public hcalsh s~'vic~s p~r lhousand
squar~ fc~ of ~ach nonnsid~ntial land ~ as follows:
5.9.2.1 The County Administrator shall annually dean'mine, from she da_~_ of
the most r~.~-nfly-eompl~d fiscal y~ar, the n~ cost l~r capita of Public Hcalth s~'vic~s d~scn'b~d in
Sc~ion
r~nat Trip C.~n-afion Manual of shs Institu~ of Traffic Engin~n, she ave'age numbs' of csaployc~s
i~r shousand squats f~ for ~ nonn~d~ntial land us~ ~ in S~on 5.9.
publio h~tlth s~rvic~s d~rmincxt in S~tion 5.9.2.1 by she fae~rs d~dv~l in Sc~ion 5.9.2.2 to
~l_ne she annual cost of n'pandcd public hcalsh s~n'v~c~s p~t shousand squats f~ in ~ach
5.9.2.4 The County Administntor shall d~rm~ne shal l:~tr.~sntage of Public
Hcalsh costs funds! by sh~ Countywide C-~n~nl Fund, and shall multiply she cost of m'vic~ for
$.9.2.5 The County Administrator shall determine the percentage of the
Coutywidc General Fund which is funded by sd valorera tax receipts f~om nom'csidential properties,
and multiply the product determined in Section $.9.2.4 by that pew, enrage to asccr~n the assessment
for each one thousand square feet ofnonresidential land use type for assessable public health services.
5.10 Public Sentim - Medical 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
propeaies in both the incorporated and unincorporated areas of the County, including legal death
investigations.
5.10.1 The initial assessment for services of the Medical Examiner shall be:
COUNTYVaDE ASSESSMENT INCORPORATED AND
UN~NCORPORATED AREAS
Residential
For each single-family dwelling unit $4.20
For each dwelling unit in n multifamily ~ 3.10
For each mobile home or other dwelling unit 3.70
5.10.2 The County Administrator shall annually detamine, from the data of the most
recen~y-completed fiscal year, the net cost per capita of asst~able services of the Medical Examiner
descn~d in Section 5.10.
5.10.3 The County Administrator shall determine, from the most recent census data,
the average number of persons residing in each housing type listed in Section 5.10.1.
5.10.4 The County Administntor ~zhall multiply the 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 uniL
5.10.5 The County Administrator shall determine that percentage of the Medical
Examines' costs funded by the countywide C_~neral Ftmd, and shall multiply the cost of service for
each land use type determined in Section 5.10.4 by that percentage.
3.10.6 The County Administrator shall determine the percentage of the countywide
General Fund which is funded by ad valorera 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
sawices of the Medical Examiner.
5.11 Public Works. An assessment is imposed within both the incorporated and
tinincorporated area of the County for that portion of the County cost of road maintenance which ia
variable with the quantity of residential and nonresidential property in the County.
The initial assessment for wad maintenance services shall bo:
COUNTYWIDE ASSESSMENT INCORPORATED AND
UNINCORPORATED AREAS
Residential
For each single-family dwelling unit or mobile home $ 2.93
For each dwelling trait in a multifamily property 2.93
NonFesMentlal
Retail usea - per thensand squm~ fcet off~ss Ionsable area:
50,000 square feet or less 13.17
50,001 to 200,000 squar~ feet 13.17
200,001 to 500,000 square feet 13.17
Over 500,000 square feet 13.17
13
Office uses - per thousand squar~ feet ofgrces ~ni..hed area
10,000 square feet or less 5.85
!0,001 to 50,000 sqtun feet 5.85
Over 50,000 squar~ feet 5.85
Industrial uses - per thousand square feet
Manufacturing 1.46
Warehousing 1.46
Light industrial 1.46
Business park 1.46
Hotel, per room 5.85
5.11 .! Residential uses, The County Administrator dual determine, ftom the daft_a_ of
tl~ most recently-completed fiscal year, the net cost of ruad maintenance per dwelling unit for each
residential !and use, as follow~:
5.11 .I .1 The County Administrator shall annually determine, fi'om the
d,~_~ of the most recently-completed liscal year, the net cost per lane mile of the road maintenance
grvices described in Section 5.11.
5.11.1.2 The County Administrator shall determine, ftom the most recent
manual of the Institute of Traffic Engineers, the average number and length of daily trips per dwelling
unit for each residential use listed in Section 5.11.
5.11.1.3 The County Administrator shall multiply the average number of
dally trips per dwelling unit by the average $a'ip length.
5: I ! .1.4 The County Adminislrator shall divide the product determined
in Section 5.11.1.3 by thB average daily traffic capacity per lane mile at the acceptable level of service,
as determined in the County Compn:hensive Plan, to determine the lane miles used by the average
dwelling unit for each residential use listed in Section 5.11.
5.1 ! .1.5 The County AdminisWamr shall multiply the lane miles used by
the average dwelling unit 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 dwelling unit in each r~aidential use.
5.11.1.6 The County Administrator shall determine that pelt. enrage of
toad maintenanc~ costs f~ded by the Countywide General Fund, and shall multiply the cost of service
for each land use type determined in Section S.l 1 .l .S by that percentage.
5.11.1.7 The County Administrator shall determine the perr, entage ofthe
Countywide General Fund which is funded by ad valorera tax r~'ipts fxom residential properties, and
multiply the product determined in Section 5.11.1.6 by that percentage to ascertain the assessment for
each residential land use type for asses__~ble road maintenance services.
S.l 1.2 Nonmidentlstl uses. The County Adminislrator shall determine, flora the
data of the most recently-completed t~acal year, the net cost of road maintenance services per thousand
squar~ feet of each nom'~aidential !and use, as follows:
5.11.2.1 The County Administrator shall determine, tom the most recent
manual of the Institm of Traffic Engineers, the average number and length of daily trips per thousand
square feet for each noru~sidential us~ listed in Section S.11.
S. 11.2.2 The County Administrator ~tall multiply the average number of
daily trips per thousand scluar~ feet by the average trip length.
5.11.2.3 The County Administrator du~ll divide the product determined
in Section S.I 1.2.2 by the average daily traffic capacity per lane mile at the acceptable level of service,
as determined in the County Comprehensive Plan, to determine the lane miles used by the average
thousand square feet for each nonn~idential use listed in Section 5.11.
5.11.2.4 The County Administrator shall multiply the lane miles used by
each nonr~idential use, by the cost of maintenance per lane mile determined in Section $.1 !.1.1 to
determine the cost of mad maintenance services per new thousand square feet in each nonresidential
use.
5.11.2.5 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 5.11.2.4 by ~mt percentage.
5.11.2.6 The County AdminisWator aball determine the percentage of the
Countywide General Fund which is funded by ad valorera tax receipts from nonn~idential properties,
and multiply the product determined in Section 5.11.2.5 by that percentage to ascertain the assessment
for each nonresidential land use type for assessable road maintenance services.
5.12 Support Services. An asse~srnent is imposed within both the incorporated and
unincorpomed area of the County for that portion of the County cost of suppoa services, including
facilities management, security, emergency medical services and helicopter operations, which is
variable with the quantity of miden~al and nonresidential prolnrty in the County.
The initial assessment for support services shall be:
COUNTYWIDE ASSESSMENT INCORPORATED AND
UNINCORPORATED AREAS
Residential
For each single-family dwelling unit 56.26
For each dwelling unit in a multifamily property 41
Mobile hbme 49.62
Nonmiden~al
Retail uses - per thousand square feet of gross leasable area:
50,000 square feet or less 69.55
50,001 to 200,000 square feet 52.16
200,001 to 500,000 square feet 41.73
Over 500,000 square feet 41.73
Office uses - per thousand square feet of gross finished area
10,000 square feet or less 96.48
10,001 to 50,000 square feet 81.98
Over 50,000 square feet 72.30
Industrial uses - per thousand square feet
Manufacturing 38.44
Warehousing 26.18
Light industrial 48.16
Business park 65.47
Hotel, per room 12.66
5.12.1 Residential uses. The County Adminislrator shall determine, fiom the data of
the most recently-completed fiscal year, the net cost per dwelling unit for each residential land use, as
follows:
5.12.1.1 The County Administrator shall annually determine, from the
data ofthe 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, flora the most recent
census data, the average number of persons residing in each residential use listed in Section 5.12.
5,12.1.3 The County Administrdtor stutll multiply the average cost of
support services 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.
5.12.1.4 The County Administrator shall determine that percentage of
support costs funded by the Countywide General Fund, and shall multiply the cost of service for each
land use type determined in Section 5.12.1.3 by that percentage.
S. 12. i .5 The County Administrator shall detennine the percentage of the
Countywide General Fund which is funded by ad valorern tax receipts from r~idenfial lymperties, and
multiply the product determined in Section 5.12,1.4 by that percentage to ascettah the assessment for
each residential land use type for as~__~ble support services.
5.12.2 Nonresidential nse~, The County Administrator shall determine,, from the
data of the most recently-completed fiscal year, the net cost of support service~ per thousand square
feet of each nortr~identiai land use, as follows:
5.12.2.1 The County Administrator shall annually determine, fi~rn the
data of the most recently-completed fiscal year, the net cost per capita of Code Enforcement sentices
described in Section 5.12.
5,12.2,2 The County Administrator shall detennine, from the data of the
most recent Trp 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 5.12,
5;I2.2.3 The County Adminiswator shall multiply the average cost per
capita of support services determined in Section 5.12.2.1 by the factors derived in Section 5.12.2.2 to
determine the annual cost of expanded support services per thousand square feet in each nonresidential
use.
5.12.2.4 The County Administrator shall determine that percentage of
Support Services costs funded by the Countywide General Fund, and shall multiply the cost of k,,trice
for each land use type deteunined in Section 5.12.2.3 by that pementage.
5.12.2.5 The County Administrator shall determine the percentage of the
Countywide General Fund which is funded by ad valorera tax receipts fi'om nooresidential properties,
and multiply the product determined in Section 5.12.2.4 by that percentage to ascertain the assessment
for each one thousand square feet ofnortresidential land use type for assessable support services.
6 Exemptions,
Any owner of property otherwise receiving interim government services and subject to an
assessment therefor under this Ordinance may apply for exemption.
6.1 The applicant shall submit an application for exemption to the County Administrator
not more than [30] days after the substantial completion of eligible ~ property improvements or
acquisition of tangible personal property. Where the County Administrator has certified an alternate
date of substantial completion as provided in Section 3.12, the County Administntor shall provide
notice thereof to the owner of property by certified mail addressed to the owner as shown on the
current r~,,ords of the Property Appraiser. The applicant shall submit an application not more than
[30] days following said notice. Any exemption not timely nought is waived.
6.2 The County Adminislntor shall apply the criteria for exemption set forth in Chapter
196, Florida Statutes, for exemption of property from ad valorera taxation, and shall render a decision
in v~Tifing within [30] days after a completed application is submitted. The County Administrator my
consult the Property Appraiser prior to determining elil~bility of any application for exemption.
16
6.3 The denial of any exemption may be appealed in accordance with Section 14 of this
6.4 If the application is approved or an appeal is Eranted, the pwpcrty shall not be subject
to assessmenh If the Assessment Roll has been submitted to the Tax Collector prior to determination
of an application or appeal, the County Attorney shall cause the Roll to be correaed to reflect such
exemption.
Credits.
~ch assessed property shall be entitled to credits aEah~t the assessment otherwise determined
in Section 5.
7.1 In prepantion of the Roll for adoption, the County Administrator shall subtract from
the mount otherwise determined in Section 5, with respect to each assessed pwperty, an mount equal
to the ad valorera taxes paid or payable (without discount for pr~-'payment) in respect of such property
for those fiscal years (snd any pwrated portion of years otherwise includible under Sections 4.1 - 4.3
inclusive) in calculation of the As___~ssm_.ent Amount. Where the amount of ad valorera taxes assessed
for an otherwise inchdiblc fiscal year or po~on of a fiscal year is not yet known at the time of the
prepsration of the Roll for adoption, the County AdminisWator shall multiply the valuation of the
property on the most recent tax wll by the adopted millaEe for the Countywide General l~und to derive
the credit aEainst the assessment for Countywide services. Where an assessment is made for more
than one includible fiscal year or portion of year, a separate cry!it shall be allowed by the County
Administntor for each such year based on the adopted millage for that year. For properties situated in
the unincorporated sreas of the County and subject to taxation in the Municipal Services Tax District
Gcncrai Fund, the County Administntor shall use the same mc~.hod of calculating a credit against such
taxes, utiliz/ng the applicable rniliages imposed for the Municipal Sen, ices Tax D~strict General Fund.
Where a millage ralc has not yet been determined for a fiscal yesr in respect of which a credit is due
under this section, the County Administrator shall substitute thc Counts proposed ad valorera
taxation rate for the spplicable Countywide General Fund and Municipal Services Tax District General
Fund under §200.065, Florida Statutes, for any fiscal year not yet commenced.
7.2 In addition to the credit required in Section 7.1, for e~ch person who has it'll or
equitable title to ~ estate otherwise subject to ~_.~s___.~nent under this Ordinance and who maintains
thereon, as of lanuary I of any applicable fiscal ye~', the pen~anent le~J residence of the owner or
another leEally or naturally d~pendent thereon, the County Administrator shall subtract f~om the
amount othev~rise determined in Section 5, for each spplicablc fiscal year or prorated portion thereof
included in the assessment, an amount equal to $25,000 multiplied by the County's ad valor~n
taxation rate for any cun'~t or concluded fiscal year, or the County's proposed ad valox~m taxation
ra~e under §200.0~5, Florida Statutes, for any fiscal year not yet commenced.
7.3 The denial or limitation of any credit may be sppealed under Section 14 of th~s
Review.
The County shall annually review the interim government re'vices special assessment and
revise the special assessment as necesm'y to accomplish the purposes of this Ordinance.
9 Preparation of Assessment Rolls; Addition of Costs of Collection.
Subsequent to the provision of 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 anch
pwperty, 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 pmpertles that are subject to the several respective interim governmental services special
assessments described imposed herein. The Assessment Roll shall contain the property owner's name,
mailing address, legal description of the pwperty and su~cient detail to permit ready identification of
each pwperty which has retired 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 identify 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 valor~n assessments applicable to the
pwperty according to the adopted Countywide General Fund Interim Governmental S~'vices Special
Assessment Schedule and the Municipal Sin, 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 Collectors statutory commission of three per
cent (3%), the Property Appraisers commission of one and one-half p~r cent (1.5%), the allowable
discount of four per cent (4%) and a County administrative cost of one per cent (1%).
l0 Adoption and Certification of Asseasment Roll
On the day and hour otherwise fixed for the public heating required under §200.065 (2) (c),
Florida Statutes, each year, the Board of County Commissions shall hold a public heating to adopt
the Assessment Roll. At least twenty days prior to the public heating the County shall cause to be
published in a n~vspaper genenlly circulated within the County, a notice of the public heating in
accordance with §197.3632, Florida Statute.s, and shall give notice to each penon owning pwperty
subject to the assessment, by first-class United States mail, pursuant to §197.3632 (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 resolution adopt the Interim Governmental Services
Special Assessment Roll, as it may be adjusted by the County, at the public heating, which may be
adjourned from time to time. The Board or its designee shall thereafter timely deliver a certified
Assessment Roll to the Tax Collector pursuant to Section 197.3632(5), Florida Statutes.
11 Collection of Interim Government Service Fees.
The special assessments adopted punuant to Section I0 shall be collected by the uniform
method for collection of non-ad valorem assessments punuant to Chapter 197.3632, Florida Statutes.
12 Special Revenue Funds; Revenue Allocation and Anticipation.
12.1 There is hereby established a Special Assessment Special Revenue Trust Fund into
which all assessments collected under authority of this Ordinance shall be deposited, and which shall
contain divisions within which the funds shall be segregated and from which transfers may be made as
set forth in this Section.
12.1 .1 Administrative Costs, There shall be a division of the Trust Fund into which
right 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 pwvided in Section 9 of this Ordinance.
12.1.2 County Ceneral Fund. There shall be a division of the Trust Fund for the
proceeds of Countywide assessments, into which all assessments collected pursuant to this Ordinance
for 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 Innsfen to the
Countywide General Fund in reimbursement for the provision ofgeneral County services to properties ·
that pay the special assessment established herd~
18
12.1.3 Municipal Services Tax DIstrict General Fund. There shall be a division of
the Treat Fund for the proceeds of assessments within the unincorporated t, za only, into which all
assessments collected pumaant to this Ordinance for municipal services provided solely to the ten~tory
within the Municipal Service, Tax District shall be deposited. The funds which constitute this division
of the Trust Fund are f~mds of the Municipal Sewices 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
provision 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 experttied only
for the provision or reimbursement of the specific governmental services for which the assessment was
imposed (including any resulting enlargement of ending fund balances), during the fiscal year or years
in which such services were provided.
12.3 Revenne Anticipation, Consistent with tho requirements of general law, the County
may from time to time advance from other funds, or may issue revenue anticipation notes, as necessary
to fund the cost of applicable governmental services for a fiscal year in respect of which assessments
ar~ imposed under this Ordinance but are 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 the repayment
of expenditures funded in a concluded fiscal year fxom the proceeds 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 written report and schedule to the Board of County
Commissioners, and a courtesy copy thereof to the Property Appraiser and the Tax Collector, showing
all recalculatious 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. I Any owner ofproperty mabject 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 of nonexernption under Section 6, in whole or
in part;
14. ! .2 An admini strutire determination of entitlement to or amount of any credit under
Section 7.
14.1.3 A claim that the amount ofthe assessment exceeds the special benefit received
by virtue of the escape of such property from ad valorera tax-,tion.
14.1.4 A claim that the amount of the assessment, in combination with ad valorera
taxes actually paid, imposes a nonuniform sham of the costs of government services upon the property.
14.1.5 A claim that the amount of the assessment, in combination with ad valorera
taxes actually paid, is an aggregate sum that, if the assessment were an ad valor~n tax, would exceed
e the constitutional litniL
14.2 Any owner of property who has a claim or who is aggrieved by u determination
described in Section 14.1 shall file a written appeal with the County Administrator within 45 days
(including Sundays and legal holidays) after the date of publication of the Notice required in Section
1(1
10. Failure to file n timely ~i shall be deemed a waiver of such appeal. The appeal shall set forth:
14.2.1 The name and address ofthe owner,
14.2.2 The legal description ofthe property in question;
14.2.3 If issued, the date of any building permit and the building permit number,
14.2.4 If issued, the date of any certificate ofoccupancy and the issuing agency;
14.2.5 A brief statement of each ground for review, adjuslment or appeal and the
mataial facts supporting such ground.
14.3 Within 30 days of the filing of any appeal, the County Administralor shall rvdcw the
appeal de novo and shall issue a written d~cnnination granting or denying, in whole or in part, the
appeal. The County Administrator shall serve a copy of the determination by certified mail upon the
owner of the pwperty at the address specified in Section 14.2.1.
14.4 Within 30 days after the mailing of the written determination specified in Section
14.2.3, any owner aggrieved by a decision of the County Administrator may appeal to the Board of
County Commissioners, by filing a written request with the Clerk of the Board. The sppeal shall be
based solely on the materials submitted to and considered by the County Administrator, and no new
evidence or ground of appeal shall be considered by the Board. The decision of the Board shall be
final administrative action upon the appeal.
15 Effect on Ordinance 88-23.
Ordinance No. 88-23, as mended, being an alternative method for the creation and
implementation of Municipal Service Benefit Units, does not apply to the ciromutsw~ Ihat give rise
to the need for interim governmental services special assessments created by this Ordinan~
Ordinance No. 88-23, as mended, is inapplicable to this Ordinance and is superseded by this
Ordinance, but only to this Ordinance and the municipal service benefit trait and special assessment
c,~:ated hereby.
16 Inclusion in the Code of Laws and Ordinances.
The provisions of this Ordinance shall become and be made a part of the Code of Laws and
Ordinances of Collier County, Florida. The sections of the ordinance may be renumbered or rclettered
to accomplish such, and the word "ordinance" may be changed to "section", "article", or any other
appropriate word.
17 Conffict and Severability.
17.1 In the event this Ordinance conflicts with any other ordinance of Collier County or
other applicable law, the more restrictive shall apply.
17.2 If any phrase or portion of this Ordinance is held invalid or unconstitutional by any
court of competent jurisdiction, such portion shall be deemed a separate., distinct and independent
pwvision and such holding shall not affect the validity of the remaining portion.
17.3 If any particular assessment imposed under Section 5, but less than all such
assessments, is held invalid, the tnnainm'g assessments shall nevertheless continue.
17.4 If any of the provisions of this Ordinance requiring assessment and collection through
the uniform method of assessment is held invalid, whethe~ proapectively or rctrospectively, the
obligation of the property owner therefor shall nevertheless continue. All amounts otherwise due and
payable in respect of any property under this Ordinance shall be deemed rcgulatory fees necessitated
by, proportional to, and ~t__,..4_ for, the cost of government services provided to new construction
without compensation, and shall be deemed due and payable by the owner of such property upon the
issuance of a Certificate of Occupancy therefor, and the County shall have an automatic lien upon the
20
ptopeay to secu~ payment ther~f; including, in the case of involunt~ c~!lection, masonal}le
counsel fees :rod court costs. The issuance of a Certificate of Occupancy without paTment of such
amount shall not extinguish the obligation therefor.
18 Construction.
This Ordinance shall be liberally construed to effectuate its public purpose.
19 Effective Date.
This Oniinance shall become effectiw upon filing with the Department of State.
Notwithstanding any other provision of this Otdinaze, assessments he~er imposed under this
~shali bebased onlYuFon b~me~ts Providedto assessed lxoperties afi~'April I, 1998.
PASSED AND DULY ADOPTED by the Board of County Commissionm of Collier County,
mzi . JZ day of 2z d,.
DA ':'~T~'''': .... BOARD OF COUNTY COMMISSIONERS
:E.~~ CLERK COLLIER COUNTY, FLORIDA
': ': ' "" "~"': Y: ARAB.~
\ ~:.. --~ .....:
Secretary of Stote's O{fice the
County Attorney , and oclmew edg
Attest as to Clafrllll*S
STATE OF FLORIDA)
~ :
,..::'I, DWIGHT B. BROCK, Clerk of Courts in and for the Twentieth
Lal Circuit, Collier County, Florida, do hereby
is a true copy
ORDINANC~ NO. 98-25
W~ch was adopted by the Board of County Co~nissioners on the 31st day
;.~;o~'.March, 1998, during Special Session.
WITNESS my hand and the official seal of the Board of County
Commissioners of Collier County. Florida, this 31s~ day of March, 1998.
IIfIGHT E BROCK
l~rk
Ex~officio to Board'~o['
Collnty Commissioner~s:
BIt: Ellie Hofiman ~,~" ,,
Deputy Clerk fi;~l,i~f{:' ::