Backup Documents 03/31/1998 SSPECIAL BCC HEETING OF
MAR. CH 31, 1998
March 31, 1998
COLLIER COUNTY
BOARD OF COUNTY COMMISSIONERS
AGENDA
Tuesday, March 31, 1998
9~ O0 p.m.
NOTICE: ALL PERSONS WISHING TO SPEAK ON ANY AGENDA ITEM MUST REGISTER
PRIOR TO SPEAKING. SPEAKERS MUST REGISTER Win! T}~ COUNTY
ADMINISTRATOR PRIOR TO ~ 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 COUNTY
ADMINISTRATOR AT LEAST 13 DAYS PRIOR TO ~{E DATE OF ~[E MEETING AND
WILL BE HEARD UNDER "PUBLIC PETITIONS".
ANY PERSON ~HIO DECIDES TO APPEAL A DECISION OF THIS BOARD WILL NEED A
RECORD OF THE PROCEEDINGS PERTAINING THERETO, AND THEREFORE MAY NEED TO
ENSURE THAT A VERBATIM RECORD OF T~{E PROCEEDINGS IS MADE, WHICH RECORD
INCLUDES qT~. TESTIMONY AND EVIDENCE UPON WHICH THE APPEAL IS TO BE
BASED.
ALL REGISTERRD PUBLIC SPEAKERS WILL BE LIMITED TO FIVE (5) MINUTES
UNLESS PF~RMISSION FOR ADDITIONAL TIME IS GRANTED BY THE CHAIRMAN.
ASSISTED LISTENING DEVICES FOR THE HEARING IMPAIRRn ARE AVAILABLE IN
THE COUIF~Y COMMISSIONERS' OFFICE.
1. PLEDGE OF ALLEGIANCE
o
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 PROPERTIES
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 ASSESSMENTS COUNTYWIDE AND
ALSO IN THE UNINCORPORATED AREA ONLY; PROVIDING FOR EXEMPTIONS AND
CREDITS; PROVIDING FOR THE PREPARATION AND ADOPTION OF AN
ASSESSMENT ROLL; ASSESSMENTS UNDER THE UNIFORM STATUTORY METHOD;
PROVIDING FOR A SPECIAL REVENUE FUND; AUTHORIZING REVENUE
ANTICIPATION NOTES; PROVIDING FOR ADMINISTRATION PROVIDING FOR
APPEALS AND ADJUSTMENTS; PROVIDING FOR INCLUSION IN CODE OF LAWS
AND ORDINANCES; PROVIDING FOR CONFLICT AND SEVERABILITY; PROVIDING
FOR CONSTRUCTION; AND PROVIDING AN EFFECTIVE DATE.
ORDINANCE 98-25 - Adopted with changes 5/0
Page 1
Collier County, Florid&
FOR LEGAL ADVEH?ISING OF PUBLTC ]IF. AXINGS
Tot Clerk to the Bo·rd,
Please place the follov£ng as at
{XX] Normal Legal Advertisement [ ) Othert
(Display Adv., Loc&ti·n, etc.)
Petition No. Ho Number.
Count7 Attorney,s Office
]Searing before, [XX] Eec [ ] BZA [ ] Other
Requested hearing dace, 3/31/98 · 1,00 PM Based on advertisement appearing 10 days before hearing.
Newspaper(s) to be used, (complete only if important [ ], Ix] Naples Daily News
or legally required [ ] [ ] Other
Proposed Textz AN ORDINAN('E OF Tile II()ARI) OF ('OI'NTY COMMISSIONERS OF ('OLI.IER ('OI'NTY. FI.(}RIDA. ESTABI.ISIII%(;
INTERIM GOVERN.%IENTAI. SERVI('ES FEE TO RE('OVER TIlE CI'RRENT COSTS OF PI'BI.I(' SERVI('ES AI.I.O('ABI.E TO I'AXAIH.E
PROPERTIES NOT REQUIRED TO PAY CIRRENT TAXES: PROVIDIN(; FOR TITI.E AND ('ITATION: PR¢)VIDIN(; LE(;ISI.ATIVE FINDINGS AND
DEFINITIONS: PROVIDIN(; A .METIIOD OF CALCVI.ATION OF BENEFiTS/ASSESSMENT COVNTYWIDE AND ALSO IN TIlE VNINCORP()R,~TED
AREA ONLY: PROVIDIN(; FOR EXEMPTIONS AND CREDITS: PROVIDIN(; FOR TIlE PREPARATION AND ADOPTION OF AN ASSESSMENT
ROI.i.: PROVIDIN(; FOR ('OI,I.E('TION OF NON-AD VAI.OREM ASSESSMENTS CNDER TIlE VNIFORM STATI'TORY METIlOD: PROVIDIN¢; FOR
A SPECIAL REVENUE FUND: PROVIDIN(; FOR AI.I.O('ATION OF REVENI'ES: AI'TIIORIZING REVENVE ANTICIPATION NOTES: PROVIDIN(;
FOR ADMINISTRATION: PR()%'IDIN(; FOR APPEAI.S AND ADJI'STMENTS: PROVIDIN(; FOR IN('I.I'SION IN TIlE ('()DE OF I.A%VS AND
ORDINANCES: PROVIDING FOR ('ONFI.I('I' AND SEVERABII,ITY: PRO%'IDIN(; FOR CONSTRI '("TION: AND PRO%'IDIN¢; AN EFFE("TI%'F~ DATE.
Companion petition(si, if any, & proposed hearing dace, NONE
Does Peel=ion Fee include advertising co·C? Yes [ ] No Ix] If yes, whaC acc·uriC should be charged for advertising
co,t,. 001-010510-649100
Reviewed by,
~ County Manager Date
Liac Attachment, (1) ORDINANCE (2) (3)
DISTRIBUTION INSTRUCTIONS
For hca:ina· b~_f~[e BCC or B~A, Initiating person to complete one copy and obtain Division Head approval
hefc=e s~i=Xlng Co County Manager. NOTE, If 1seal documen~ is i~volved, bo sure tha~an¥ necessar~ le~a]
review, or re~/~g~_[gr s~e. is submit=ed to County Attorney before su~4ttin. Co County Manaa~T. The
Manager's Office will distribute copiast
[ ] County Manager agenda file~ [ ] Requesting Diva·lent [ ] Original to Clerk,s Office
C~her hearings, lni=ia~ing Division Head to approve and submit original to Clerk's Office, retaining a copy
for file.
FOR CLEJt~'S 0FFZCZ USE ONLY
~AT~ li~¢.'EI%'ED D4TE ADVER'rlSED P.VFE OF PJL
~ OF PAGES
(including this cover)
!!!!!i!i1111111111111111111111111111111111111111111111111111111
TO:
MS..JIIDIT~ FLANA~AN
LOCATION: NAPLES DAILY NEWS
!1111111111111111111111111111111111111111111111111111.1111111111
FROH:
ELLIE HOFFMAN - MINUTES & RECORDS
LOCATION: Collier County Courthouse
FAX NO: (813) 774-8408
PHONE 'NO: (813) 774-R406
0 | o,.3-17/
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Time
06SC0~800~SA15~
March 17, 1998
Ms. Judith Flanagan
Naples Daily News
1075 Central Avenue
Naples, Florida 34102
Re:
Notice of Public Hearing to Consider an Ordinance Establishing
an Interim Governmental Services Fee to Recover the Current
Costs of Public Services
Dear Judi:
Please advertise the above referenced notice one time on Friday,
March 20, 1998, and kindly send the Affidavit of Publication, in
duplicate, together with charges involved to this office.
Thank you.
Sincerely,
Ellie Hoffman, Deputy Clerk
Charge to Account No. 001-010510-649100
I _ I il, ill
NOTICE OF INTENT TO CONSIDER ORDINANCE
Notice is hereby given that on TUESDAY, MARCH 31, 1998, in the
Boardroom, 3rd Floor, Administration Building, Collier County
Government Center, 3301 East Tamiami Trail, Naples, Florida, the
Board of County Commissioners will consider the enactment of a
County Ordinance. The meeting will commence at 1:00 P.M. The
title of the proposed Ordinance is as follows:
AN ORDINANCE OF THE BOARD OF COUNTY COMMISSIONERS OF COLLIER
COUNTY, FLORIDA, ESTABLISHING 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 TITLE AND CITATION; PROVIDING LEGISLATIVE FINDINGS AND
DEFINITIONS; PROVIDING A METHOD OF CALCULATION OF
BENEFITS/ASSESSMENT COUNTYWIDE AND ALSO IN 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.
Copies of the proposed Ordinance are on file with the Clerk to
the Board and are available for inspection. All interested
parties are invited to attend and be heard.
Any person who decides to appeal a decision of the Board will
need a record of the proceedings pertaining thereto and therefore,
may need to ensure that a verbatim record of the proceedings is
made, which record includes the testimony and evidence upon which
the appeal is based.
BOARD OF COUNTY COMMISSIONERS
COLLIER COUNTY, FLORIDA
BARBARA B. BERRY, CHAIRMAN
DWIGHT E. BROCK, CLERK
By:
/s/Ellie Hoffman,
Deputy Clerk
(SEAL)
ii I I I I IIII I I
,!
ORDINANCE 98-
AN ORDINANCE OF TilE BOARD OF {.'OUNTY
CO~M'M'ISS ION'ERS OF COI.I.IER COUNTY, FLORIDA,
ESTABLIStIXNG AN' L'NTERI.M GOVER.N~IENTAL SERVICES
FEE TO RECOVER THE CURRENT COSTS OF ?UBLIC
SER~'ICES ALLOCABLE TO TAXABLE PROPERTIES 1~O'1'
REQUIRED TO PAY CURRENT TAXES; PROVIDEN'C FOR A
TITLE AND CITATION; PROVIDR~G LEGISLATIVE.
FLNDINGS AND DEFINTI'IONS; PRO',~DLN'G A METHOD OF
CALCULATION OF BENEFITS AND ASSESSMENTS
COUNTY'WIDE AND ALSO IN TIldE IININCORPORATI{D AREA
ONI.Y; I'ROVIDIN(; FOR EXEMPTIONS AND CREDITS;
PROVIDLNG FOR TIlE PREPARATION AN'D ADOPTION OF
AN ASSESSMENT ROLL; PRO',~IDING FOR COLLECTION OF
NON-AD VALOREM ASSESSMENTS UNDER TIlE UNIFORM
STATUTORY MY;TIleD; I'ROVIDLNG FOR A SPECL~,L
REVENUE FUND; PROVIDING FOR ALLOCATION OF
IUEVENUES; AUTHOILLZLNG REVENXfE ANTICIPATION
NOTES; PROVIDING FOR ADMINISTRATION; PROVIDLNG
FOR APPEALS AND ADJUSTMENTS; PROVIDLNG FOR
INCLUSION IN TH'E COI}E OF LAWS AND ORDINANCES;
I'I{OVIDIN(; FOR C¢)NFI.ICT AND SEVERABILITY';
PROVIDING FOR CONSTRUCTION; AND PROVIDING AN
EFFECTIVE DATE.
BE IT ORDAINED BY TIIE BOARD OF COU~'TY C¢)MMISSIONERS OF
COLLIER COUNTY, FLORIDA:
I Title and Citation.
This Ordinance shall be known and ,'{ted as the "Interim Governmental Services Fez
Ordinance"
2 Findings.
Thc Bom'd of County Commissioners finds the following:
2.1 Pursuant to Article VIII, Section 1. Florida Con.stirution, and Sections 125.01 and
125.66, Florida Statutes, the County has all pov,'crs of local self:government to perform counb'
functions and to render services in a manner not inconsistent with general law and such power
may bc exercised by thc crmctmcnt of county ordinances.
2.2 The Cou,,~y has the poxver to levy ad valorem taxea against 'all nonexempt real
and tangible personal property within the County tmdez the aufl~o[ity of Article VII, Section 9
CWA'CMC~ORDr~] ?$ ~6.5
I I II
17 17 ~'904 2.18 fl323 c'c~BB ¢'lJI.E & BEI.I,
I
of thc (kmstitution of Florida, but has no other (;onm~ltion. al aulhoriW m impose taxes
,ax provided by general law.
2.3 The fi~',d ycax of the Cotmty is ~cqtfimd by general law to commence on
Oclober I of each year ~md to expbe on Seplembet 30 of the following year.
2.4 Under thc general laws v, ith respect to ad v',dorem taxation, m) such tax may bc
~mpcscd by thc County in respect of improvements to real property or newly acqmred tangible
pcrsonnl propcm, y for any fiscal year, until thc first fiscal year commencing alter thc first
January 1 aNt:r the substantial completion of such improve-meats to real prope'ny, or the
acqnisition of such tangible personal property.
2.5 No ad valorem ~ax in respect of improvements 1o real property or tangible
personal properly is puyuble prior to November I of the fiscal ye.'u' following the fir:;t
January I after the substm~ti',d completion of such improvements to real property, or thc
acquisition of such tangible personal property. No such tax ~s d¢cmcd delinquent tmtfi April l
of the fi~llowing calendar year. Accordingly, ~t ts lawful for thc owner of taxable property to
u,.ifldmld payment of any taxes due in respect of newly completed improvements ~o real
proper~ty, or newly acquired tangible personal property, fi~r a minimum of fifteen (15) rnomhs
mid a maximum of twenty-.~vcn (27) months after such property is first placed in use.
2.6 Immediately upon the substantial co~nplction and availability for la,.,.4hl
occupazmy or any improvements to real property, or ul×m thc acquisition of any tangible
per.renal property, the County ~s required to provide full government services to the occupant
or user of such property, for thc durnfion of the fi~al year in progress at the time of such
completion ~r acquisition, but the owner of such property is not required to pay ad valorem
taxes with respecl to such properly for that fiscal year.
? 7 If improvement.q to real property ,are .mbmamially completed, or if tangible
pcr.~nal property is acquired, after Jm~mu'y I of' arty fiscal year, Iht: County is wquircd to
provide full gove~m~ent services to the occupant m usc~ of such pxul.,e~ty for the dmation of
the fiscal year then in progress, and for a second full fiscal yem, but the owner of such
property is not required to pay ad valorem taxes with respect to such property until the third
risc, al year.
2.8 All sales, usc or otht:r taxes payabh: in re, spect of improvements to mai property
or the acquisition of tangible personal property are payable solely to the State of Florida
nm m Collier County.
2.0 The provisinn ofgovnrmnent st:rvlces in respect to any taxable property, without
the imposition of taxes thereon for the fiscal year within which such services are rendered.
constitutes u special b~ngfit to such properties fm each fiscal yea~ ut' poxtiotx thereof dining
wlfich no taxes am paid.
C WA',C.MC~,O R,D r,2.1. 7 ~ $6.6
17:17 '~90,1 2.18 0323 ¢'{II},B {'OI.F. & BEI.[.
2.10 Article VII, Section 2 of the Florida Constilution requires that all .ad valorzm
taxation shall be at a uniform rale within each taxing unit. The provision of government
~rvices in respect to any taxable pml,e, iy, without thc imposition of tax,:s theft:on for th~
fi.w~'~l year within which such services am ~endca.'d. imposes an inequitable and
di:;proportionato tltX burden upon such propertios as ;Ire fully us.~cd an ad valorem tax during
:,cch fid'al y~ar, uxtlu~ tm ~,',4uiv',d~:nt a~ssmt:nt is imposed on taxable prolx:rty in respect or'
whmh no current tax is duc.
2.11 By genur'al law, such portions of property as art: u.md predominantly for
educatmnal, hterary, .~cmnt~lm, rehglous, charitable purposes, or exclusivcly tbr municipal or
public purpo~s, are exempt from ad valorem taxation. .quch properties accordingly receive
no ~pecial henefit hyre. ar, nn nf their nnnmxahility in the ye. ar of c. nmplefinn nr ~qui~idon, nr
any sub:;cqucnt yc~, and impo~ no inequitable and disproportionate tax burden upon other
~xuble prupurtics.
2.12 l/ndcr thc Constitution and general law, a portion ofthe value ofpropcrties u~d
for homestead purposes is exempt from ad valorem taxation. Such properties, to thc extent of
such exemption, receive no special benefit by reason of thetr nontaxabfl~ty m the year of
completion or acquisition, or any subsequent year, and ~mposc no mcqmtable and
di.qproponiona~e tax burden upon other taxable properties.
2.13 Thc Comity is auflmzized, pmsmmt to §§197.3631-3635. Florida Stah.~tes.
inclusive, to adopt thc tmifonn method for thc' levy, collection and enl'mcement of non-ad
valorem assessments.
2.14 The County has published a notice of intcnt lo ug ~he uniform method of
collecting such non-ad valorem assessments and ha.q held a public hearing thereon as required
hy law, and has adopted Remludon 07-480, as clarified by Resolution 98-53. setting forth the
need lbr the levy and the boundaries of the real property subject to the levy, and has provided
a copy of ~id Resolution to the Property Apprai~r, Tax Collector and the Florida Depmtment
of Revenue whhin the time required hy law.
3 Definitions.
Thc follov,'ing words and terms shall havc thc following mcanings, unless somc other
meaning is plainly intended:
3. I "Date of Acquisition" means w/th respec! lo tangible personal property, thc date
upon which m~eh property i.~ delivered to its intended place of service in Cxfilier County. If
substantial assembly, installation or incorporation into real proper'ny is required in order to
~nake beneficial use of such tangible personal property, "date of' acquisition" means fl~e date
up~,n which ~ut:h properly is .quitahle for placement in operation or r, erviee, or the (late on
which any real property improvemen! in which it i~ hound ia substantially completed,
whichevex is latch.
03/19/98 17:18 2~'904 248 0323 COBB COI.E & BELl. ~007
3.2 "A~¢ssmcnt Amou.nt" metals the 0anount calculated for each nonexempt land usc
u~der Section $ of this Ordinance, after subtraction of any credits trader gectlon 7 of thc
Ordinance.
3.3 "Certificate of Occupancy" means, for any property lying within the
unincorporated territory of the Cotmty, tl,at permit issue, d pt~uant to thc Collier County
Building (;ode for the occupancy of any building or ~mcn~re for its intended purpose; and for
any property within the incorporatml territory ot' any City within the County, the eqmwlent
permit issued pursuant to City Code or o~dinance allowing occupancy of any building or
structure tbr its intended purpose.
3.4 "County Administrator" means thc person appointed by the Board of County
Commissioners under the authority of §125.73, Florida Statutes, or the designee of that person.
3.5 "Co~s" of providing County ~rvices means operational costs for County
services attributable to newly improved p~operties, less co.~ts othcrv, nse paid for by u.~r fees,
intergovernmental revenues mid pezmit o~ license revere,cs.
3.6 "Coxmty" means Collier County, a political subdivision of the State of Florida.
3.7 "Cmmty services" means those services for which new improvements create
greater needs m~d which are provided by ~hc County for the operation of certain County
programs in the following budget fired categories of the Countywide General Fund and
Municipal Services Tax District General F~md: Elected Officials, Community Development and
Environmental Services, Courts nnd Related Agencies, Public Services, Public Works, and
Support Services.
3.8 "Credit" means a reduction in the assessment otherwise due undcr this
Ordinmme, by reason of actual paymcnt of ad valorem laxes on the a.~.~,e.~.~ed property, or by
reason of the constitutional exemption of a portion o£ the value of the assessed property from
ad valorem taxation.
3.9 "Dwelling unit" means a residential unit with kitchen facilities, including houses,
aparmaents and efficiency apartments.
3.10 "Fiscal year" means flint period of time, beginning October ! .,a 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 indugtrial, business
park, office, retail and hotel.
3 12 "Exempt property" means real property or tangible per:;onal property in re.,rpect
of which general law authorizes an exemption from ad valorem taxation on account of the use
of ~uch property. Where only a portion of the value o1' property is exempt from taxation undex
03/19,'98 17:19 ~'904 2.IS 0323
¢'flBB ¢'l~1.1.~ & BEI.I.
I
the Constitution or [,,cncral law, only that [x)rtton is included in thc definition of "exempt
p~ opcfty".
3.13 "Nonexempt properly" mcans any real or tangible personal properv/ or portion
thereof not defined as "exempt property" m~d not inumme fiom ad valorem taxation.
3.14 "Substamial complction" means, with respect to real property improvements, the
dale upton which ~he Cnunly issues a Certificate of Occupancy or any City of the County issues
an equivalent certificate or permit, indicanng that thc improvements have beeu completed and
may be occupied m utilized for their intended purpo.qc in accordance with all required codes.
Where thc County Administrator finds that ~he improvement or some self-.sufficient unit thereof
can be used for the purpo.qe fi~r which i~ wn.q cnn.qtmcted, the County Admimstrator may notify
the ~wncr in writing that file nltemut~ date of commencement of beneficial usage will be
considered the date of substantial completiox~, and may thcreafmr utili:~e the alternate date
unless that determinalion ts successfully uppealed.
3.15 "llniform method" means that method for levy, collcclion and enfhrcement of
non-ad valmem ussc.s.wnents authorized by Section 197.3632, Florida Statutes.
4 Interim Governmental Services Special A.~sessment EstablJshcd.
()n or bcforc Septe~nbet 15 of each year, the County shall adopt a non-ad valorem
assessment roll, levying and impo.qing a special assessment on all nonexempt real property and
nonexempt tangible personal property wiflfin file County which has been substantially
cmnph~ed or placed in service for tm intended use during any portion of ti~e current fiscal year
or rite p~im fiscal year, to the cxIcnt that such properly hag not been subject to ad valorem
taxation during the currcnt fi.qc, al year or thc prior fiscal year.
4. ! For real property, improvements to wlfich wcrc substanlially completed, and for
tangtblc personal properly ttaving a date of nc. quisition, between July I and September 30 of
fl~c preceding calendar year, the Asscs'ament Amount, and an additional two per cent (2%) of
said amount for each week or mujm fiacfion thereof remaining bctwcen such date of
completmn or acqumition and Scptcmbe~ 30 of the preceding year
The ir~tention is that thc Roll bc bascd on data as of July 1, so Ihal any notices may be
given and the roll certified by September 15. Completions after July I are picked up in
the roll for fl~e tbllowing year. In light of the fact that these properties have requi~ed
.services for up to 3 nmnths of the preceding year and all of the current year, the
assessment begins with 175% of the Amount for completions after last year's cutoff
date.
4 2 For real properly, improvements to which were substantially completed, and for
tangible permnal property having a date of acquisition, between October 1 of' the preceding
calcndm year and January I of the currcnt calcnd~r year, the A~se~sment Amount, less twa per
C~/A'~'"~ C~O RDr,3.37') 56 6
0:1650~4J01 5
O3/lfl,'t~g 17: Ill "~'~0.1 2.18 0.32.3 ¢Tt]BB ('III.E & BI:I.I. ~;~Jt~9
cent (2%) of said amount for each week or major fraction thereof alter ()ctnbcr I of the
preceding ye'tr.
Ii;operties completed after the commencement 'o'~ thc current fiscal y~'-~ ~ui-Ptlot to , '1
ntutry 2 will be taxable in the upcoming year, but have required services during ,n, inc
twelve months of the cmren~ fi~al year The fee lhus ranges from 75% to 100% of
e Amount~ . .
4.3 Fat ~al property, improvcmcnts to which were substantially completed, and fi~r
tangible pcrsorud property having a date of acquisition, t.x:twccn Januazy 2 of the current
calendar year and .lune 30 of the current calendar year, one hundred sevenly-five per eenl
(175%) of thc Assessment Amotmt, less two per c. cnt (2%) of thc Assessment Amount fbr each
week or major fraction thereof r~:maining between .~uch da~e of oomph:lion or acqtfisifion and
Jtme 30 of the current calendar year.
II assessed in September will receive frnm three to nine monlhs of servie, e~ dm'ins thc
IIcurrent fiscal_year, nad all o.f' th__.e_e, next fiscal ycm'. ~.
4.,1 In ~he case of tangible pcrsmml property having a date of acqmsition described
in Sections 4 I through 4.3 inclusive but which is not timely subjected to the special
assessments provided in this .section, snch property mny be asses.w.d in a subsequent as~ssment
roll and the proceeds thereof, when eollec~ext, may be transferred to the budget ftmds l'or the
applicable fiscal yeurs in which assessable services have been provided in accordance with the
,~rovisions of Set;lion I2.
Tangible personal property is not subject to the C. eflificate of Occupancy process by
whh:h completed improvements to real property ate detected The poin! of detection
may be ,as late as thc tiling of the required Tangible Personal Pror~ty tax return w~th
the l'ropcr~y Apprai.~.r, in ;he year Following thc year when the personal property was
placed in ~rvice. This sub.~e, ction correct; such omissions.
5 Calculation of Assessmcnt.
The interhn governmental servmes axscssment imposed upon each property shall be
equivalcm to the cost of governmental services otherwise funded by that portion of the Cotmty
Gcncral Ftmd (and, for propertie.~ in the unincorporated area, thc County Municipal Services
Tax District budget) derived fi.om ad valorem taxation, calculated ns follows:
5.1 Determination nf costs of services. The initial costs of service mad
determination of benefits Nave been made in an "Interim Service Fees Study" performed by
Tischlcr mid Associates, Inc. for the Board of County Commissioners, dated October 23. 1996
lnmal assessments fixexl herein are baxe. d upon ~ha! study, which is incorporated by reference.
17:20 ~'90,i 248 0323 COBB COLE & BEI,L ~oI0
The County Adnfinisuator shall ~umually dcfc'rmine the. prnporfion of cost,; of governmental
~.t-~ vic:es provided to each class of ar, sessable property, otherwise fundcd by ad valorem taxation
,n tnxublc properties.
The Spring Igc)7 decislon~ of thc Suprc-me Court suggest ~hat only lhor, e government
.ge. rviees 0mt are clearly ~ttfibutnblc to thc u~ of property me reachable to cost recovery
by ll~e assessment mcfl~od, l'h~: original consultant h,a.~ identified those govemmcntal
services wifich m'c directly and currently affected by ,an ira:tease in lhe Iolal improvcd
properties within the County.
This draft proposes that lhe gro.~ amount of tho a.qsessment be dctcrmincd f~r each !and
use under this ~cfion, and tlu~t exemptions a~d c~edits be determined under ~para~e
.~ec. tinn~
In consideration of the Con.sfitufiom'~l rcquiremern far nnifhrm roles o1' laxntion, this
draft also proposes to extend the assessment within the hmmdnries of munieipalifie:g for
those growth sensitive sen'ices otherwise fimded by ad Valorem taxes withi, n fl~c Co~mtx
general fund. Article VIII, §1 (f)of the (".nn~imtinn prov;des that a cotuaty ordinance
in conflict unth a muniopal ordinance shall not be et'fectivo within lhe municipality to
thc extent of .such conflict; but decisional law h~dicntes flint it is not a permissible
municipal purpose nnder Article. VIII, §2 (b) me~cly to adopt u mumcipal ordinance
nullilying a emmty ordinanco within municipal limits.
5.2 Office of the Sheriff. An assessment is impos'~l for that portion of ~hc co~ of
services of the Sheriff which iu variable wiflt fl~e qtumfity of residential and nonresidential
property in the County. An a~;sessmunt is imposed as to both incorporated and unincorpoeated
area.,% and an addifi,nal a~sessmcnt is imposed fvr those services of the Sheriff rendered
exclnsively tn the. unincorpori~led ~u'cas of fire County.
5.2. I Thc iniUal a.sscs.~mcnt for serviee~: ar the ,qheriff shall be:
COI,)NI'YW1DE ASSE.";SMENT . INCORPORATED AND
UNINCORP()RAT[:.I) AREA,q
Residential
Far each single-family dwellLug unit or mobile home
For each dwelling unit in a multifamily property
Nonrcsidcntial
Retail uses - per thousand .~itmr¢ feet of l~ro~s leasable ,uca:
50.000 ~4uaxe Feet or less
50,001 to 200,000 .~luare feet
:2.00,001 to 500,000 .'~luare feet
Over 500,000 sqmare feet
7
Ottice uses - per thnus~nd square feet of gros~ fin['shed area
l fl,flflO square fee~ ~r le.~
10,001 to 50,000 square feet
Over 50,000 squint feet
lndn~rial u<s - per thousand square feet
Manufacturing
Warchousml~
I.i?,ht industrial
Business park
MUNICIPAl, SERVICF. S -! ININCORPORATED AREAS ONI.Y
Residential
FAr each single-family dwelling milt m mobile home
For each dwelling umt m a multifamily property
Nonresidential
Retail u~s - per thousand square feet of gross leasable area:
50.000 squaxe feet or less
50,001 to 200,000 ~t~mre tLe. t
200,001 to 500,000 square t~t
Over 500,000 ~quar¢ feet
Office
ums- per thou.~and .'<lUarc feet of gross finished area
10,000 ~uare feet or less
10,001 to 50.000 gquare feet
Oyez 50,000 square feet
Industrial u~s -per thousand square f~et
Manufactuxing
Warehousing
l,ight industrial
Business park
5.2.2 'II~e County Administrator shall dctcrrninc, from the data of Ihe most
rcccntly-completed fisc~al year (after .q~htracting fixed administrative cosl~), th~ n~t ~:o~t uf each
call for service Io the Sheriff's office (including in such calculation a proportionate indirect
cost fi~r the sub~qucnt detention mxd con¢ction services and judicial .qcrviccs provided by the
Sheriff).
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 allouablu to
each of the following improved land uses: single thmily homes, mobile homes, multifamily
re.qidenees, retail land uses, officu land uses, industrial uses. and hotel/motel uses.
03/19/98 17:20 '~904 24S 0323 ¢,'f}BB COI.E & BELL ~o12
5.2.2.2 The County Administrator shall multiply the average cost
per service call by the average number of service calls per land ur, c type. to obtain an annual
cost o£ ~'rvice lx.'r land use type.
5.2.2.'1 Thc County Achninistrator shall determine that percentage
of tile .qheriff'.q costs funded hy lhe cotmly~,idc General Fund, and shall multiply the cosl oi'
service Iht each lmid usc type determined in Section 5.2.2.2 by that percentage.
5.2.2.4 Thc County Administrator shall determine the pete. enrage
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 amertain ~he as.qe.q.qment fbr each
land use type for the countywide General Fund.
5.2.2.5 The County Administralor shall delermine that percentage
of the Sheriff's costs funded by thc Municipal Services Tax District General Fund, and shall
multiply the cost of service for each land usc type detcrminexl in Sectmn 5.2.2.2 by that
percentage.
5.2.2.6 The County Administrator shall determine the percemage
of the Mumcipal .qervmes Tax Di.qtrict General Fund which is fumted by ad valorem lax
receipts, and shall multiply the product determined in Section 5.2.2.5 by that pementage to
ascertain the a.q~ment far each land u.qe 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
thc Supervisor of Elcctions which is variable with thc number of residential prol:~rties in both
the incorporated and unincorporated areas of the County. including the net cn~ per capita of
training poll workers, providing "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 c. oms of operating the Office of Supervisor of Elections.
5.3.1 The initial asmssment for services of the Sheriff' shall be:
COUN~DE ASSESSMENT
UNINCORPORATED AREAS
INCORPORATED AND
Residential
For cas:h single-family dwelling ~mit
For each dwelling unit in a multifamily property
For each mobile home or other dwelling unit
CW A',(~SL'2~3RI)I~. } 7556 6
o3/19/i~, 17:'~! ~'904 248 0323 COBB COI.E & BELA. ~.o13
be allocated to costs which arc grow'dl :;cnsitivc. They are to be allocated solely to the
countywide Genczal Fund mid solely to ~csidcntial land un types.
5.'1.2 The Connly Admini.~lrator shall annually determine, from the data of the
most recently complelcd ti~.al year, the net eo.,;t pe~ capita of asse.~sahle services of Iht;
Surx:rvi.~n of Elections dc~fibed in Scctkm 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 ty~ listed in Section 5.3.1.
5.3.4 The County Administrator shall multiply the average cost of elections
~rvice..~ determined in Section 5.3.2 by thc factors derived in Section 5.3.3 to determine thc
:mnual cost of expanded elections services per new dwelling umt.
5,3.5 Thc County Admini.~rator .~hall determine that percentage of thc
Supervisor of Elections' costs funded by the countywide General Fund, and .e, hall multiply the
cost of service for each land use type determined in Section 5.3.4 by flint percentage.
5.3.6 Thc County Administrator shall determine the percentage of the
count)~;ide General Fund which is funded by ad v',florem tax receipts, and multiply thc product
determined in Section 5.3.5 by that percentage to a.~.ertain the axse.~sment for each land use
type for as~es.~hle services of the Supervisor of Elections.
5.4 Code Enforcement. An assessment is imposed tbr that portion of the costs of
Code Enforcement Scrviccs which is variable wifl~ the qumlfity of~esidcntlal and nonsesidential
property m the County, including thc provision of daily code enforcement patrol, comphfint
case development, case rcr, olufion through voluntary compliance producing no fines or costs,
and the net corns of boaxd-ordcrcd compliance, but not includi~: any costs of central
admini~rafion or other fixed costs.
The Tischlc-r rcl~rl indicates that thc ncr cost of code enforcement falls entirely within
the MSTD. and i.~ to he distrihuted among all land u~e types,
The initial as.~e~ment for Code Enforcement services shall be:
MI IN1CIPAL SERVICF. S -!/NINC()RPORATED AREAS ONLY
Residential
For each single-family dwelling milt or mobile home
For each dwelling unit in a mtfltifamily property
Nonresidential
o'~so~ oo~ 10
03/19/98 17:21 ~'904 248 0323 ;;{IBB C(II.E & BEI.I. ~oI.1
.Retail uses - per thousand ~uare feet of gross lcasablc arco:
50.000 squrue feet or Icss
50,001 to 200,000 sqanre feet
200,001 to 500.000 square feet
Over 500.000 square feet
Office uses - per thousand square feet of gross finished area
10,000 square feet or less
10,001 to 50,000 square feet
Ove[ 50,000 square feet
Industrial m°,cs - per thou.sand ~uare feet
Mu,mfactuHng
Warehousing
Light industrial
Business park
5.4.1 Residential uscs. 'Fhe County Administrator shall determine, from thc
data of the most recently-completed fiscal year, the net cost of code cnfomement services per
dwelling unit for each residential land u~, as follows:
5.4.1.1 Thc Coum'y Administrator shall a,mually dctcnnh~c, riom
the data of thc most recently completed fiscal year, the net cost per capita of code enforcement
.qerviccs described in Section 5.4.
5.4.1.2 The County Administrator .shall determine, from the most
recent ccnsn.$ data, the average number of persons residing in each residential use listed in
Section 5.4.
5.4.1.3 The County Administrator shall multiply the average cost
of code enforcement services determined in Seclion 5.4.1.2 by the factors derived in Section
5.3.3 to determine thc mmual cost of expanded code enforcement services pcr new dwelling
unit in each residential usc.
5.4.1.4 Thc Comity Aelufiai~ttator stroll determine that percentage
of Code Enforcement costs funded by thc Municipal Services Tax District General Fund. and
shall multiply thc co~ of service for each land tu~e type determined in Section 5.4.1.3 by that
percentage
5.4.1.5 Thc County Administrator shall determine tho percentage
of the Mtmlcipal Serviee.~ Tax Di.~afiet General Fund which is funded by ad valorem tax
receipt.'; from rosidential properties, and multiply the product determined in Section 5.4.1.4 by
that percentage to ascertain the assessment fbr each residential land use type for asmssablc
Code Enforcement services.
o~o~.0o~ ! 1
03/2o,'9~ 10:19 ~'{)o4 23S 70{33 ('f~BB Ci]I.E & BEI.I.
5.4.2 Nonresidential uses. Tht: County Administrator shall determine, from
the data of thc moat rcccntly-cornpleted fiscal yea~. the net cost of Codt: Enforcement services
p'cr thou~nd ~u~e feet of each nonresidential land use, as follows:
5.4.2.1 The County Administnaor shall annually determine, from
the data of thc most recenlly-eompleted fiscal year, the net cost per capita of Code
Ent'orcem::nt a-rvices.
5.4.2.2 The County Administrator shall determine, from the data
of the most w. ccnt Trip Generation Mamml of the [n.gtitute of'Fmffic Engineers, thc avetagt:
numhe~ of employees per thousand square feet for each nonresidential land use listed in Section
5.4.
5 4 2 3 Thc County A&ninislmtot shall multiply the average cost
per capita o{' code enforcx:mcnt services determined in Section 5.4.2.. I by the factors &rived
in Sectinn 5.4 7. 7. to dctexminc thc ~umual cost of expanded code enforcement services per
thou.~md square feet in e. ach nom'esidcntial usc.
5.4.2.4 The County Adminisu'ator shall dctcrmine that percentage
of Code Enforcement costs funded by the Municipal Services Tax l)istrict General Fund, and
shall multiply the cost of service for each land usc type determined in Section 5.4.2.3 by that
pt:~ta:ntage.
5.4.2.5 The County Administrator shall determine the percentage
of the Municipal Servtces 'Fax Di.m-ict General Fund which is flmde, d by ad valorem tax
reempts from nonresidential properties, and multiply the product determined in Section 5.4.2.4
by that percentage u) a.~:ertain the a.~sessment fi~ each one ~housand square feet of
nonresidential land ,se tyt~; for assessable Code Enforcement services.
5.:) Courls and Related Agencies. An a~essment is impc~.~ed for that portion of
county cost of court <rviccs which Is variable with the quanttly o~' residential properly in
County. An as.qessment is imposed as to both inco,'-p~rated and unincorporated a~ea~.
The Tischler rcpo,-t allocates court mmic, es entirely to thc countywide general fund. to
[~be &st~ibuted only among rcsMential land use types.
5.5.1 The initial axgessrnent for County-funded services of the court system
sltall he
COUNTYWII)E ASSESSMENT
UNINCORPORATED AREAS
Residential
For each single-family dwelling unit
INCORPORATED AND
o~o~-oo, 12
03/20/95 10:20 '~'90.1 235 7hr)3 ¢{IBB ¢'OI,E & BEI,[, ~Jr~.;
For each dwelling unit in a multifamil¥ property
For each mobile homt: or other dwclhn?, unit
'; 5.2 Thc County Administrator shall annually determine, from the data of thc
most recently completed fiscal ycar, the ncr cost per capita to the (~ounty General Fund of
those corel-related services which are affected by population growth, including County Cou:t
Operations, County Satellite ()fhces, (:ottntY Misdemeanor, County Traffic, and County
Civil/Small Claims matters, but not including any administrative or other fixed costs of
operating the County court system..
';.5.3 Thc County Administ~alo~ shall determine, from thc most recent census
data, thc aw:rage number of persons residing in each housing type listed in Section 5.5.1.
5.5.4 Thc County Administrator shall multiply the average cost of courts
services determined its Section 5.5.2 by thc factor.~ derived in Section 5.5 3 to determine 'd~e
annual cost of expanded court services per new dwelling unit.
5.5.5 The County Administrator shall determine that percentage of the County
Court costs funded by the cotmtywidc Ge,u:ral Fund, and shall multiply thc cost of .sc~v~cc
each land use type dctcrmined in Sex:lion '; ~;.,1 by that percentage.
5.5.6 Thc County Admmistxato~ shall dctenxfine thc l:r,:rcentagc of the
countywide Gtmetai Fund which is funded by ad valorem tax recetpts, and multq~ly the p:oduct
determined in Section 5.5.5 by thai pe~ce, ntage to ascertain thc assessment for each land usc
type for asscssablc m~v~ccs of the County Court system.
5.6 Public Services -Animal Control, An assessment is impo~d for that port,or
of the cost of animal control services which i~ variablc with thc quanti~y of residential pzoperty
tn the (:ounty, including invest~gatmn, conill:etlon and care of declared dangerous dogs;
,ssuance of pc. rmits for businesses; net costs of licensing of dogs and cats; ~cmoval of dead
animals; and record-keeping ofcnmplainls. An assessment is imposed as to both incorporated
and unincorporated areas.
The 'l'ischle~ n:po~t indicates that Animal Control is provided countywide rather than
[[through ~hc MS'FI), and is to be allocatcd only to ~es,dential land use types.
5.6.1 The initial assessment for rational control sc~vices shall be:
COI, JNI'YWII)E ASSESSMEN I'
UNINCORPORATF, I) AREAS
INC()RPORATED AND
Residential
For each single-family dwelling unit
o3/3n,,9.~ lr~:',t'l 'Z~9O.l 23~, 7[~n3 {'I]BB c[H,I:. & BEI.I, .,~:m~
For cach dwelling unit in a mulfifamily property
For each mobile home ox other dwelling unit
5.6.2 The Co,my Administrator shall annually determine, from the data of the
most recently-completed fiscal year, the net cost per capita to the Cotmty General Fund of
those animal control ~rvlces which are affected by poptslation growth.
.~.6.i The County Administrator shall determine, from the most recent cens~
data, the ave:rage numhes of persons residing in each housing type listed in Section 5.6.1.
3.6.4 The County Administrator shall multiply the average cost of elections
.~,rvic, c:~ determined m 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 Iht; countywide General Fund, and shall muhiply the cost of service
fi~r each land use type determined in Section .5.6.4 by that percentage.
5.6.6 Thc Cotmty Administrator shall determine the percentage of the
c. om~tywide General Fund which is fundcd by ad valorem tax receipts, and multiply thc product
determined m Section 5.6.5 by that percentage to asc. ettain thc asscsssncnl for each land usc
type fur ~:s,sablc animal control services.
5.'I Public Services -l,ibrarics. An asse.,,sment is imposed for that portion of thc
cost of library services which is variable wifl~ thc quanhty of residential properly in the
(:otmty, including tim operating costs of enlargement of and additions to the branch iibrm-y
system to meet the demands of populalion gro~mh, hut not including qualitative improvements
or fixed adrninistralive costs An assessment is imposed as to both incorporated and
unincorporan:d azcas.
l,ib~a~y services mc p~ovided countywMe, and are allocated in the Tischler report only
to residential land use types.
5 7 I The initial ~sessment for library services shall be..
COIJN'I'YWIDE AS,',;ESSMENI'
UNINCORPORATED ARF, AS
IN¢;()RP()RATED AND
Residential
For each single family dwclling unit
l:o~ each dwelling unit in a multffamily property
For each mobile home or other dwelling unit
10:21 '~904 238 7003 COBB ('OI.E & BEi.I.
5.7 2 The County Adminislmlor shall annually determine, from the data of thc
most recently completed fiscal year, thc net cost .ncr capita to thc County General Fund of
those lib~my .~:~vic. cs which arc affecled by popukttmn growth.
5.7.3 The Coullty Administrator shall demrmine, from the most recent census
data, the average number of persons residing in each housing type listed in Section 5.7.1.
5.7.4 The County Administrator shall muhiply the overage cost of elections
services detesmined in Section 5.7.2 by the fac. mrs derived in Section 5.7.'t Io determine thc
annual cost of cxpandext library ~ervmes per new dwelling unit.
5.7.5 The Cmmty Ad~ninistrator shall determine that percentage of the library
costs fimdcd by thc countywide General Fund, m~d ~hall multiply the cost of service for each
hind use type determined in Sect,ora 5.7.,1 by that percentage.
5.7,6 Thc County Administrator shall determine tim percentage of the
countyv, Sde (½choral Fund whtch ts fimded by ad valorem tax receipts, and multiply the product
dc~ermined in St:r. tion 5 7 5 by that percentage to a~mtain tile assessment fin each land use
type for asscs~ble library servw, e..q
5.8 Public Sec'ices -l'arks and Recreation. AJ~ a.sscssnmnt is imposed for that
portion of the operating,, cost.,; of parks and recreation services which is variable w~th the
quantity of residential properly in the County, including the net operating costs of the Golden
Gate Aquatic Center, park maintenance, ;md recreation program costs, but not including
qualitative improvcmcnt.s or fixed adminis!~at~ve costs. An assessment is imposed as to both
incorporn~ed nnd tmincorporatcd areas, and an additional as.m.,csment is imposed for those park
and rccrcatmn sen'ices rendered exclusively to the unincorporated area.q of the County.
Parks and recreation services arc divided belwr, en the countywide general fund and thc
MSTD, and are to be allocated only ~o m~Menfial land use types.
5.8.1 Thc initial asscssmcnts for parks and recreation services shall be:
COUNTYWIDE ASSi(SSMENT
UNINCOILPORATED AREAS
INC()RPORATEI) AND
Residential
For each single-faintly dwelling ami!
For each dwelling unit in a multifamily property
For each mobile home or other dwelling unit
MUNICIPAl. SERVICF, S -UNINCORPORATED AREAS ONLY
o~ 15
03/20/05 10:22 '~004 238 70t~3 (~OBB COLE & BEI.L ~'.¢m7
Residential
For each single-lhmily dwelling unit
For e. ach dwelling unit in a multifamily proper~y
For caeh mobile home or other dwelling umt
5.g.2 Countywide ass~sment.
5.8.2.1 The County Administxator shall annually determine, from
the data of the most recently-completed fi~al year, the net cost per capita of assessable park
and recreation services within the incorporated and unincorporated area.~ of the county.
described in Section 5.8.
5.8.2.2 The County Administrator shall determine, from fire most
recent ccnsxzs data, thc average number of persons residing in each housing type listed in
Section 5.8.2.1.
5.8.2.3 Tile County Adtninistrator shall multiply the avetage cost
of park and recreation .qervic. es determined in Section 5.11.2.2 by the factors derived in Section
5.8.2.1 to determine the annual cost of park and recreation services per new dwelling unit.
5.8.2.4 The' County Administrator shall determine that percentage
of the assessable park and recreation costs fimdcd by fire cotmtywide General Fund, and shall
multiply lite cost of service for each land use type determined m Section 5.g.2.3 by that
l~:rcentage.
5 g 2.5 The County Administrator shall determine the percentage
of thc countywide General Fund which is fimded by ad valorem tax receipts, m~d multiply tile
product determined in Section 5.8.2.4 by that percentage tn ascertain the countywide
assessment for each land nsc ~ype for a.ssesmble park and recreation services.
5.8.3 Municipal services to unlneorporated area only.
5.83. I The County Achninistrator shall annually determine, from
the data of the mosl recently-completed fiscal year. tim net cost per capita of assessable park
and recreation services described in Section 58, rendered exclusively within the unincorporated
areas of the county.
5.8.3.2 The County Administrator shall dctcrmine, from the most
recent census data. the average number of persons residing in each housing type listed ;n
Section 5.8.3. I.
5.8.3.3 The Comtty Administrator shall multiply the average eom
of park and recreation services determined in Section 5.8.'t.2 by the factors derived in Section
583. I to determine thc annual cost of park and recreation elections services per new dwelling
unit.
CWAV-~q'.~O~X~ ms~. s
n,sso~ oot 16
10:22 ~Pf~4 2.38 7003 COP, B cflt,£ & BEi,I, ~.~J~
5.8.3.4 The CouJlty Administrator shall determine that percentage
of park and toe, cation service costs fielded by lhe Municipal Services Tax District General
Fund, and shall multiply thc cost cfi scrvicc for each land usc type detetanincd in Section
5.8.3..5 by that percentage..
5 8.3.:> The County Administrato~ shall dctermine tile perccnta£.c
o1" the Municipal Services Tax District General Fund which is fimdcd by ad valorem tax
rcccipls from residential p~nperties, and multiply the product dctermined in Section 5.8.3.4 by
tb:~t percentage to a.,;ccrtain the assessment for each residential land use type in thc
unincmporuted area for asse.qsable park and recw, afion services.
5.9 Public Services - Public Health. An assessment is impo.~,.d within both the
incorporaleA and unincorporated area of the County for that portion of the County cost of the
Public l. lealth l lair which is variable with tile quantity of restdent,al and nonresidential prope, y
in the County, including commtmicable di~emsc control and environmental health and
enginccrinl,., but not including any costs of central administration or other fixed cost~
.fi
Public health services arc provide, d countywide, and arc allocated by the Tischlcr report ~
among all land usc types.
The initial assessment for public health scrviccs shall be:
COUNTYWIDE ASSESSMENT - INCORP()RAT[:.I) AND
I ~NINCORPORATED AREAS
Residential
For each single-family dwelling unit o7 mobile home
For each dwelhng uni~ in a multifamily l,opet~y
Nonresidenlial
Retail
uses per thoumand square feet of gross Icamblc area:
50,000 .~tuare feet or less
50,001 to 200.000 square feet
200,001 to 500.000 square feet
Over 500,000 squaze feet
Office
uses - per thousand square fcct of gro.s.q finished arca
10,000 .square fix:t or less
10.001 to 50,000 square feet
Over 50,000 squarc feet
Industrial uses- per thouslmd square feet
Manufacturing
Warehousing
03/20,'98 10:23 ~'90,! 2.38 7fl03 COBB COI.E & BELl,
I.ight industrial
Business park
5.9.1 Residential uses.
data of thc most recently completed
~esidcntial land u~t:, as follows:
The County Admini.qtrator shall determine, from the
fiscal year, the net co~ pe~ dwelling unit for each
5.9.1.1 The County Administrator shall annually determine, from
the data of the most recently-completed fi.~cni year. the net c~sl per capita of the public health
services de~ribed in Section 5 9
5.9.1.2 The County Administrator shall determine, from the most
recent census data, the average number of persons residing in each residential use listed in
Section 5.9.1.1.
5.9.1.3 Thc County Administrator shall multiply the average cost
of public health ~ervices determined in Section 5.9. I. ihy the factors derived in Section 5 9 1.2
to determine the annual cost of pubhe health services per new dwelling unit in each residential
IlSe.
5.9.1.4 The Cotmty Administrator shall determine that percentage
of public health cosLs funded by the Countywide General FroM, and shall multiply the cost of
service for each land u.,a: type determined in Section 5.9.1.3 by that percentage.
5.9.1.5 The County Administrator shall determine thc percentage
of the Counlywide General Fund which is funded by ad valorem tax recetpts I?om residential
properties, ,'md multiply th(: product determined in Section 5.9.1.4 by that percentage to
ascertain thc as~ssmcnt for cacti residential land use Wpe for a.q~es.qahle pt,hlic health services
5.9.2
the data of thc most
thousand square feet
Nonresidential uses. The County Administ~ato[ shall determine, frown
recently-completed fiscal year, the net cost of public health services per
of each nonrcs~dential land use, as follows:
thc data of the most
services described in
5.9.2. I The County Administrator shall annually determine, from
reccntly-compleu~! fiscal year, the net cost per capita of Public Health
Section 5.9.
5.9.2 2 The County Administrator shall determine, from the data
of thc most recent Trip Generation Manual of thc lnstilute of Traffic Engineers, the average
number of employees per thoumnd .~uaze feet for each nonresidential land use listed in Section
5.9.
5.9.2.3 Thc County Administralor shall multiply the average cost
per capita of public health services determined in Section 5.9.2.1 by the factors derived in
03/19/118 17:25 ~'90.1 248 0323 COBB COLE & BEI.I, ~o21
Sectmn 5.9.2 2 Ia determine thc annual cost of cxl.,;uafled public health scrvices per thousand
square lc. ct in each nonresidential u.~e.
5.9.2.4 The County Admlnist[ator .~h,'fll dctcmfine that percentage
Public ltc~lth co~'~s funded by the Countywide General Fund, and sh~II multiply thc cos! of'
~ervict: fi~r each land u.~'. type determined m Section .5.9.2.3 by l.hal percentage.
5.9.2.5 The County Admimstrator shall dctcrminc the pcrccntage
of thc Countywidc General Fund which is fimde, d by nd valorcm tax receipts
t~onrc~dential propertic~, and multiply thc product determ~ed in Section 5.9.2.4 by that
percentage to ascertain thc asses.~mcnt for e~h one fl~ousand square l"ee~ of nomesidential land
use type [or assessable public health services.
5.10 Public Ser~'iccs - Medical Examiner. An a.s~ssment is imposed ;or that
portmn of the cost o£ serviccs of the Mcxticnl Examiner which i.~ variablc with thc number of
residential properties in both the incorpor:~tcd ami unincorporated areas of thc County,
including legal death investigations.
[ report only, to ~esidcnfial lm~d use typus. ~._ __ 2t
5 10.1 The initial asse.';sment tbr services al thc Medical F, xaminer shall be.
COUN'I'YWIDE ASSESSMENT - INCORI'ORATED AND
[ININCORPORATF. I) AREAS
Residential
For each single-family dwelling ,mit
For each dwcllix~g unit in a tnultifamily proputty
For each mobile hame or o~hcr dwelling unit
5.10.2 The County Admini.~rator shall a.rm~mlly determine, from the data of thc
most recently-completed fi~al year, the net cost per capita of as~ssable services of thc
Medical Examiner de.~cribcd in Section 5.10.
5.10 3 The County Administrntor shall dclermine, from the most recent censu.~
data, thc average number of persons residing in each housing type li, sted in Section 5.10.1
5.10.4 Thc Cotmty Administrator shall multiply the average cost of elcctions
sc~viccs determined in Section 5.10 ~. by thc factors derived in Section 5.10.3 m determine thc
annual cost al' expanded elections services pet nt:w dwelling uni~.
5.1 0.5 'l'ho County Admlnistratnr ,~]~11 dctcrrninc that percentage of lice M~dic'al
F. xamincr' costs funded by the countywid~ General Fund. and shall multiply thc co~'l of se~,.'ice
each land u:;e .type dctcnnined in S~:ction .5.10.4 by that percentage.
5.106 Thc Coumy Admini:;trat°r shall delerminc thc percent,age of
countyv, idt: (;choral Ftmd which is fimdcd by nd valorem mx receipts, and multiply the product
dctcrn,ined in Section 5.10.5 by that percentage tn a.~.crtam thc a.sscs.vmcnt fi~r each land
.type for a,,.~essabl¢ services of file Medical Examiner.
~.11 Public Worlcs. An a.';sc~mcnt is impa~d within both the incorporated and
uninc, orIx)rated area of the Cmmty fo~ that portion of the County cost of road maintenance
v, hich is variable v,4th file quantity of residential and nortres~dential property in the Cmmty.
l'hc ri:;chler rcpoxt indicates flwt road and bridge funding is provided only through thc
countywide gcncrul fired, and show~ an allocation among all land usc type~
Thc 1997 OX budget indicated flint thc 1998 budget completes a ~ran~ition of-all road
maintunm~ce into the general fund.
]'be initial msscssmcnt for road maintem~nce services shall be'
COUNTYWIDE ASSES,qMENT - INCORPORATED AND
I rNINCOIC/aORATI{I) AREAS
Rcsidentiai
For e. ach single family dwelli~g unit or mobile home
For each dwelling unit in a mt,ltifamily prof~rty
Nonre.nldential
Rctall uses -pcr thou~nd .square feet of gross leasable area:
50,000 square feet or less
50,001 to 200,000 sqnarc feet
200.001 to 500,000 .~quaru fcct
Over 500,000 square feet
Office
uae:~ - per thousand square ft.'ct of gross finished .area
10,000 .square feet or less
I0,001 io 50,000 :squme feet
Over 50,000 square feet
lndumrial uses -- per lhou.sm~d square fcct
Manufacturing
Warehousing
Light industrial
~3u~inc.~s park
.~.ll.l Residv. ntiai uses. Thc Courtly Achnini.~ator .shall dc. tcrmine, tYom the
data of the most iecently-completed risc.al year, file net cost of road maintenance pet dwelling
unit for each residential land usc., n~ follows:
5.11.1.1 The Calmly Administrator shall annually determine, from
thc. data of the most recc~tly completed fiscal year, the net cost per lane mile of the road
maintcn~mce services descri'm.-d in Section 5.1 !.
5.11.1 2 Thc County Admixfistrator shall determine, from the most
recent manu',d of thc ln.~fimte of Tsaffic Engioeers, tho average number and length of daily
trsps per dwelling unit for each residential use listexl in Section 5.11.
5.11.1.3 The County Administrator shall multiply the average
number of daily Ltlp~ per dwelling unit by the average trip length.
5.11.1.d Thc Coxmty Administrator shall divide the product
determined in Section 5.11.1.3 by thc average daily traffic c~paci.ty per lane mile at the
acceptable level of mrvice, a.~ determined iii the County Comprehensive Plma, to determine the
lane miles used hy the average dwelling unit for eacl~ ~csidentlnl use listed in Section 5.11.
5.1 !.1.5 [tie County Administrator shall mtfifiply the lane miles
used by tlse average dwelling unit by tim cost of maintenance per lane mile determined in
.qection 5.11.1.1 to determine the cost of road maintenance services per uew dwelling umt in
each residential use.
5 11.1.6 The CounW Administrator ~hall dctcmfine that peree, mage
of ~oad maintenance costs funded by the Co~mqrwide General Fund, m~d stroll multiply tim cost
of service for c~ch land u.~e type determined i~a Section 5.11.1.5 by that percentage.
5. Ii .1.7 The County Administrator shall de~ermine the percentage
o£ the Cmmty~4de (ieneval Fund which is funded by ad valorem tax leceipts from residential
propeliies, and ~nultiply the product determined in Section 5.11.1.6 by that pmcenmge to
ascertain lhe assessment for eav. h residential land u~ type fog as~ssable road maintenance
servjcc~.
5.11.2 Nonresidential uses, £he Cotmry Administrator shall determine, from
the data of thc most recently-completed fiscal year, the net cost of road mnlntenance sen'ices
per thousand square feet of euch nonresidential land use, as follow~::
5.11.2.1 The County Administrator shall determine, ~rom the most
recent maxiual of Ibc Iiistimte of Traffic Enl;ineers, flxe average number and length of daily
uips per thousand square feet fox e~h nonresidem~al use limed in Section 5.1 i.
03/19/95 17:28 '~904 248 0.123 COBB COLE & BEI.I.
5.11.3.2 The County Administrator shall multiply the average
number of d~ily trips per thou~nd square feet by thc average trip lc:agth.
5.11.2.3 The County Admini~rator shall divide the product
dctcxsnincd in ,qeetion 5.11.2.). by the average daily traffic capacity per lane mile at thc
acceptable level of service, ~ determined in the Cotmty Comprehensive Plan, to determine the
lane mile5 used by the average thousand square feet for each nonresidential use listed in
Section 5.11.
5.11.2.4 The Co,mW Administrator shall multiply the lanc miles
used hy eauh nonresidential use, by the rx~sl of maintenance per lane mile determined in
Suction 5. I I. 1.1 ~n determine the cost of road maintenance services per new thoueamd .<lUaXe
fuct in each nonresidential use.
5 11.2..5 The County Administrator shall de~ermine that percentage
of road maintenance costs funded by the Com~tywid¢ General Fund, anti shall multiply the cost
of ~rvice tar ea~:h ia~d use typ~ determined in Section 5.11.2.4 by that percentage.
5.11.2.6 The County Administrator shall determine the percentage
of the Couatywide General Fund wlfich is funded by ad valorem tax receipts £rom
,omesidcnfial properties, and multiply the product determined in Sectio,~ 5.11.2.5 by that
percentage to ascertain the assessment for each nonresidential land use type for msses~ble road
mnlntelmnce service~.
5.12 Support Services. An assessment is imposed within both the incorporated and
unincorporated ama of the County for that portion of the County cost of support services,
including facilities management, ~curity, emergency medical services and helicopter
operauo~, which is variable with the quanUty of re.~idenfial and nonresidential property in the
County.
e solely to d~e countywide general fund, and among all land uae types, for growth-
sitive costs of thcilitics management, security, emergency medic, al ~rvices and a
cfi helicopter operations.
The initial assessment for .,tupport serv~ccs shall be:
COUNTYWIDE ASSESSMF. NT
UNINCORPORATED AR1-',AS
INCORPORATED AND
Residential
For each single-family dwelling trait or mobile home
For each dwelling unit in a multifamily property
CWA'CMC'ORDfi2375~6 t 22
036503 001
0.3,'19,'93 17:27 ~'904 2-I.~ 0.32.3 L'OBB ¢'OI.F, A BELA,
Nonresidential
Retail uses - per thou.,amd sqtmxc feet of gross lea.~ahle area:
50,000 square feel or less
50.001 to 200,000 ~uare feet
200,001 to 500..000 square feet
()ver 500.000 squme feet
Office uses - laCX thousand squarc fcct of gro~s timshcd area
10,000 square feet or It:ss
10,001 to 50,000 ~uare feet
Over ~0,000 sqaare fcct
lndu~rml u.~:R - p~r fl~uu~nd ~uare feet
Munufacturing
Warchousin~
l.~ght imhtm'ial
Business park
5.12.1 Residentml u~e~. The County Administrator shall delemfine, from the
data of the most recently-completed fiscal yenr. the n~t cost per dwelling unit far each
~esidcntiul land use, as follows:
5.12.1.1 The County Administrator sl~all mmually determine, from
thc data of the most reccntly-cx~mplctcd fiscal year, the net cost per capita of support .~rvices
described in Section 5.12.
5.12.1.2 7'he Cotmty Administrator shall dete,'mine, from the most
recent ~:en.mis data. the avcrage number of ~r.~ons residing in each residential use li.~ted m
Section 5.12.
b. 12,1,3 Tht~ (:ounty Administrator flmll multiply the avcrag~ ~
ofsurtpon :,ers'ices detcrmlned in ,%ctiun 5.12.1.1 by ~ f~es &xivcd in .%cfio~ 5.12.2 to
delerminc thc annual cost of support services per new dwelling unit in each xesidenfial use.
5.12.1.4 Thc County Administrator shall determing that perccntuge
of st,pport costs funded by the Countywidg General Fm~d, and shall multiply the cost cfi service
for each land use type d~tcrmined in Section 5.12.1.3 by that percentage.
5.12.1.5 The Cotmty Adminisuator shall determine the percentage
of the Counlyaande General Fund which is funded by ad valorem tax reoeipts from re",,idemial
properties..and multiply the product detcmfined in Section 5 12.1.4 by that l:nzrccntage to
ascc?.ain the a.~sessment for each residential land u.~e type fo~ assessable support services.
17:27 '~{104 248 0323 ¢:r)BB COI.E & BEI,I,
5.12.2 Nonresidential use~. Thc County Administrator shall determine, fxum
thc data ol thc mo~! reccndy-complctcd fincal ycar. lhe net cost of supporl services per
thoii.sm~d square fet,-~ of each nonre.~idcnt'al land usc, u.s follows:
'5 17..2.1 Thc Cotmty Admtmstramr shall annually dctcrminc, l¥orn
~hc data of ~hc most rcccntly cx~mplctcd risc,al ycm', the net cost per capita of Code
F. nforccu~ent ~crvicc.$ de.w. nbcd in Section 3.12.
5.12.2.2 The County Administrutor shall dcterraine, from thc data
of the most recent Trip Generation Mmmal of thc Insfitmc of Tlaffic Engine, er~, the average
munbcr of cmployces per thous,and squm'c fect for c~ch nonrcs~dcmial land u~c listed in Scction
,5.12.
5.12.2.3 The Comity Administrator shall m,~ltiply the averagc co.st
i~r capita of rapport services determined m Section 5.12.2.1 by the factors derived in Section
5.12.2.2 Ix) determine lhe annua.i cost of expanded support ~rvices pc~ thousand sqttarc Icet
in each m)mesidcntinl use.
5.12.2.4 The County Admmistrato:r shall dctcmfine that percentage
of Support St:~vices costs funded by tht: Countywide General Fund, and shall multiply the cost
of ~rvice for cacb land u>c type dctctnnined in Scctlon 5.12.2.3 by that percentage.
5.12.2.5 '1 he County Adminisfaator shall determmc the perccntagc
of the Cmmtywtde General Fund which is funded by ad valorem tax receipts from
nonn:~idential properties, and multiply I.l,e product determined in Section 5.12.2.4 by that
percentage m ascertain thc a.sscssmenl fi)r each one th¢)uuand square feot of nonrcsidential iu~d
use type for assessable ~,pport 5civlccs.
6 ExemplJon.,u
Any ownc~ of property otherwise xcceivinl: intcrhn govcmment services and subje~;t to
assessment thcsefor unde[ tlfis Ordtnnnco may apply for exemption.
6,1 The applicant sh..,il submit an applicafiol~ for cxempfion to fl~e County
Admbfi:;Unmr not more than 130] days after the mbstantial completion of eligible real property
improvcment~ or acquisition of tangible p~s'soiml property. Where the County Administrator
h.'r~ certified an alternate dale of .qubstantmi completion as provided in ,Section 3.12, the County
Admimstrutor shall provide notice thereof to the owner of property by certified mail addressed
to the owner ns shown on the current records of the Property Appraiser. The applicam shall
submit an application not more than [30] days following 'said notice. Any exempuon not
timely sought is waived.
6.2 The County Administrator shall apply the criteria for exemption set forth in
Chapter 196, Florida Statutes, for ~:xcmption of property from ad valorem taxation, and shall
~ender n decision in ,on-ltlng wathin [301 days afte! a completed application is submitted. Thc
cwa~c.mc',on n~m?.%~ t. 7.4
QI~'RI:~dltll
248 0.323 COBB CflI.E & BEI.I. ~r]27
Comity Adminisuator may consult thc Properly Appmlscr prior to determining eligibility of
any application for ~:xemptiun.
6.3 The dc~xial of ,'my exemption may be. app::alcd in accordance with Section 14 of
thi.~ Ordinance.
6.4 It' the application is approved or an appeal is granted, thc propcrt3t shall not b~:
subjcct to a.~r,c~ment. If ire As~ssu~ent Roll has been submitted! to the Tax Collector prior
to determination of tm application or appeal, thc County Attorney shall cau~ the Roll to bc
corrected to reflect such exemption.
7 Credits.
Each ass~:d property shall be cntitl~ to credits again~ the a.~essmcnt otherwise
determined in .election 5.
7.1 In preparation of thc Roll for adoption, the County Adm~i.~trator shall subtract
from the amotmt otherwise determined in Scction 5, with respect to each assessed property, an
am:Junt equal to the ad valorem la,xes paid or payable (without discount for prepayment) in
respect of .~uch property for those fiscal years (and any prorated portions of years otherwise
includible under Scctions 4.1 - 4.3 inclusive) in calculation of the Asser. smcnt Amount. Where
the amount of ad valorem taxes as.°~ned for m~ otherwise includible fi.~e~al ytmr or portion of
a tiscal year in not yet known at the time of the preparation of the Roll for adoption, the
County Administxator shall multiply thc valuation of thc property on the most recent tax roll
by the adopted millage for thc Counryx¥id:: General Fund to derive the credit again~ the
asscs.~'ncnt for Countywide services. Where an assessment is made for more ~han one
includible fiscal year or portion of y~ar, a separate credit shall be allowed by the Cotmty
Admlni~rator fez each such ye~ based on the adopted millage tbr that year. For properties
situated in the unincorporatexl areas of the Coanty and subject to taxation in the Municipal
Services Tax District General Fund, the County Administrator studl use the snn~e method of
calculati~g a cr~:dit again.~t such taxes, utilizing thc applicable millages impend for the
Municipal Services Tag District General Fund. Where a millage rat~ has not yet been
determined for a fiscal year in respect of which a credit is dtle undct lhin .~ction, the Cotmty
Administrator shall substitute thc County's propo.,:ed ad valorem taxation rate for thc applicable
Countywide Gencral Fund and Mmdcipai Scrvlces Tax District General Fund under §200.065,
Florida Statutes, tbr any tiscal year not yet corrm~enccd.
The Tischlcr study assumed an avcrag¢ ratio of land value to total improvezl value for
each land use. B~,-cau.~c l~d valucs crux vary widely depending on location and market
condilion.~, fftis Ozdinancc in Section fi imposcs the assessable costa for each land use,
subje, c,t to an indivldualizcd off~t under this section. The Ordimmc¢ accordingly
presupposes that adequatc data processing capacity exists to match up the tax toll
parcels with a.sscs~mcnt roll parcels within the timc horizon allowed for prcpmation of
L?c Roll
7.2 In additinn to thc credit required in Section 7.1, for each per.~n who ha~ legal
c,r equitable title to real est;fie othe~wi.~e subj,:ct to a.sscssment under this Ordinnnce and who
maintains thereon, as of January I of :my applicable fiscal yea& the permanent legal residence
of thc owner or another h:gnlly ur naturally dependent thereon, the County Administrator shall
mlbtr~ct ftum thc amom:t otherwise &nermincd in Scctinn 5, for each applicable tiro'al ycax or
pmr;~ted l~r6on thereof included in thc assessment, :m amount equal ~o $25,000 mulnplied by
fl~e County".; ad valorem u-(orion rate for any current or conclud 'cd fi~al yom. or the Cotmty'.~
propn~:d ad vMorem taxation rate re:der §200.065. Florida Statutes, for any fimal year not ),et
commenced.
Thc purpose of thc credit in 7.2 is tn prevent p-roper'des otherwise eligible for horn:stead
excmptio~ from being m~ses~d fi)r ~mehts at an eff~tive ammmt hi~e~ lhan thc
effective t~ rate ~f the properties were Ixxable. The ~ci~d benefit of e~aping from
laxe~, be,ag ~eco~pcd by the a~scs~ncnt, c~not be higher ~, a trax would have been.
Jubilee Wells in p:~ticulm has opined in several c~qes agairrst the use or asm~smen~ and
u~c, charges to erode millage caps m~d constitutionnl homestead excmofions.
-- ' 7.3-- ~c~cn~~ututi,m
Ordinance.
8 Revicw.
The County shall ;mnually rcv~cw the interim government scp,,iccs special assessment
and revise the special ~qses.~mcn! t~n necessaxy to accomplish the purposes of this Ordinance.
0 Prcl, aration of Asse.~.nmcnt Rolls; Addition of Costs of Collection.
Subsequent to the provision of the propetxy infonnatlnn by the Property Appraiser,
including the legal description of the property wifltin thc Unit and thc names and addres~s of
tim owner of such property, pursuant lo Chapter 197.3632(3)(b), Florida Statutes, and no later
~;m September ! st of each year, the County Administrator shall cause, to be prepared a Special
Assessment Roll which contains ~o.~ properties flint are subject to the sevend respective
interim governmet~tal .~erviccs special assessments described imposed herein. The Assessment
Roll shall ~mtain the property owner's name. mailing address, legal de~ription of fl~e property
:md sufficient detail to pc'rmit ready identification of euch property which ha~ received a
(:ertificate <ff ()ccupancy in the period bclween July Ist of the prevmus year and June 30th of
the cuncnt year. The Assessment Roll shall identify the type of improvement on tim property
by land use category m~d ntunber of dweihng unit.~, non-residential square tbotage or number
of hotel rooms, and the t~on ad v',dorem assessments applicable to the pro0ctty according to the
adolned Ctmntywide General Fund Interim (3overnmcntal Serv~ce.~ Special As,,;essment
.qchedule sad the Municipal ,qerv~ces Tax District General Fund Special As.~ment Interim
Governmental Services Special Assessment Schedule. The amotmt nf each As~ssmcnt .~all
be increased by eight per cent (8%) to defray the Property Apprai.~t's statutory commission
t~f three per cent (3%), the Tax Collector's statutory commi~ion of one and one-half per cent
03/19;9,~ 17:~9 '~904 2.~8 (L123 C~BB ¢'~H,E & BEI.I,
I1!
(1.S%), Ibc allowable discul,nt nf four per cent (4%) and a Cuunly administrative cost of one
per ccnl (1%).
I0 Adoption ,~nd ('.ertificufion of Assessment Roll.
Thc Roll must be adopted at is public homing between J~mc ! ami .~eptembcr 15 "if~c
non-ad valorem assessment is levied for th~ fir~ time". It is evident ~t ~onc of tbe
propcde~ subject to levy on a prior Roll will be includ~ in a ~rcnt Roll, und vice
vcr~. Thus. prudcn~ ~equircs ~m~ fi~e Roll be ~o~iccd ~d adopted ann~ly. Wi~
respect m noti~ by m~l, ~e timing may ~ coordinated ~th the TRIM notice.
()n the day ~d hour mh~rwis~ fixed for the public h~ring rcqu~ under ~200.065 (2)
(c), Florida Stutules, e~ch ye~, the Board of (:o~ Commi~ioncrs s~li bold a publi~ hc~ng
to Mopt thc As~smcnt Roll. At least twel~ty days prior to file public hc~ng, ~c Coun~ shall
cau~ to ~ published m a newspaper gcncr~ly circulated ~lbln lhe Count, a nonce of thc
public beafinfi iu accnrdancc with ~197.3632, Florida Statutes, ~d sha~ give notice to each
~on n~mg pro~y subj~t to ~e as~ssmcnt, by first<l~s United States real, pur~l
lo ~197.3632 (4)~), Florida Statutes. At thc public he~ing, lhe Comity shall receive any
gxi~cn objections m~d hc~ ~stimony from ~I interested ~rsons. Thc Co~ shall by
ie~fiufion adopt ~c Interim Governmental Semites Special As~ment Roll, as it may be
adjured by file Co~ty, at Ibc public hearing, which may bc adjo~d from time to time. ~c
Bo~d or its de~i~ sh~l thcr~ter timely deliver a ce~cd Aa~:;sment Roll lo the T~
Collector p~su~t Io Section 197.3632(5), Florida Statues.
Il Collection nf Interim Government .~ervicc Fees.
The special assessments adopted pursuant to Section 10 shall be collected by the
nniform method for collection of non-nd valorem asses.~ments pursuant to Chapter 197.3632,
Florida Statutcs.
U~$OJ-(Xll
17:30 ~'90.1 34,~ o3?3 ('ot",B ¢'Oi.E & IIEI,L .~{~3r~
Special Rcvcnue Funds; Rcvenne Allocation and Anticipation.
Special care r~ued.~ to be taken with respect to the propost~l collection Of us~ssmcnts for
ctu~cnt or concluded fiscal years, particalurly if revenue anticipation notes are proposed
for judicial valich~tion. '1 he altexnative to rcvcmm anticipation notes or fund rran.~fcrs .-
''borrowing'' against H~e a.ssussmcnts ~o fund each ~parate yuar'.~ services budgct--
~'ould be thc collection of th~ current year's fees at the time of ace, uficate of
occup~mcy It is possible ~o umortize the a.sse~sn,,:nr over several years, .so long as thc
County is am:hove to the way it u~coums for and segregates the receipts with respect to
c;u'.b discrete budget year to astra thut they ,are utillztd solely for fl~e named purposes.
In fact, ff bonds or rt:vc,~ue anticipation tto~cs can be utilized For the purpose of moving
the expected revenues to the correct ycar'~ outlays, the ~se for bringing tho~
instrt,,nents forward for judicial validation bez'.omcs evident.
~--"'T']. I- ~ [s here~' e.smb'fi~'c~-~iul-~--~'nt p~h'Z-R~e'~u~:~tu:
into which all n.usessments collected under authority of this Ordinance shall be deposhed, and
which shall ~o,~1aiu divisions within which the funds .~ali be segregated and from which
transfers may be made as set forth in this .qec6ot,.
12.1.1 Administrative Costs. There ~all bca division of the Trust Fund into
wi, eh ell,), per cent (g%) of the gross amount of each assessment shall be deposited. The
funds which con.~titutu this division of the Trust Fund shall be u~d for no purpose other than
transfi.'/~ in tespcc~ of thc admimstrutivc cz~.~ts and commissions provided in S~ction 9 of this
Ordin.'mce.
12.1.2 County General Fund. There si'mil tx: u division of thc Trug F~md for
thc proceeds of Cmmtywidc assessments, into which all as.~essmcnts collected pursuant to this
Ordi~mm:c for general countywide ~rviccs shall bc deposited. Thc fua~ds which constitute ',.his
division of the Tla~st Fund are fitnds of the Cotmry 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 thm~ transfers u) the Countywide General Fund in reimbursement for thc provision of
general Coonty services to properties that pay the special assessment established herein.
i?..1.3 Municipal Services Tax District Gencrnl Fund. There shall be a
division of the Tn~st Fund for thc proceeds of axscssments within the unincorporated area only.
into which all as~sumenls collected pursuant to this Ordinance for municipal services provided
solely to thc territory within thc Municipal Services '1'~ District shall be deposited. The funds
which constilu~e lhis division of the Trust Fund are fimds of the Municipal Services Tax
District and shall be part of the l)istrict's uamual budget. The funds on deposit in this division
of Ihe Trust Fund shall be used lbr no purpose other than transfers Io the Municipal Services
Fax District Gcx~cral Fund in reimburscmenl for the provision of municipal ~rviccs to
p~opctties that pay the special as~e~.ument estnblished therefor.
~ i I IIIII
17:.30 'Z]'{~04 248 fl~2.3 COBB C{}[.E & BELL
12.2 Allocmtlon to Fi.~cnl Year. Thc proceeds of cach asscs.~rncnt sh~l be allocated
only to the fired and budget for thc fiscal year or years fox which it was impo.~cd~ a~d .~h:dl b~
c×pcnded only for the provision m reimbursement of the ~pcciHc governmental services for
which thc asscs.~ncnt was imposed (includh~ any resulting enlargcmcnt of ending fu~d
b~l~ccs), dorinf, thc fiscal year or years in which .qmh ~rvices wcrc provided.
12.3 Revenue Anticipation. (:o~sistcnt with the requirements of general law. thc
Cotmty may from time to time advance from other fimds, or may imu¢ revenue anticipation
notes, as ncces.~a'y to fund the. cost of applicable govemmcnt~,l service:; foz a rise. al year in
rc.npect of which assessments are imposed nnder this Ordtrmnce but are not yet payable.
Proceeds of assessments received after the conclusmn of a fi.~:ai year in which such services
were provided may be expended to rcimbm.~ the costs of such services provided in a
concluded fi<al year, including but not limited to the repayment o£ expenditures funded in a
concluded fiscal year from the proceeds of revenue antmipation notes or other fund transfers.
13 Duties of the County Administratnr.
Thc duties of thc C_x)ta,ty Admini~rator shall bc:
! 3.1 'fo adminJ~cr the Ordinance. including the administration ofthe Special Revcnue
Fund, in acLordancc with established policie.s of thc Board of County Commissioners and
Florida Statutes.
13.2 'l'o provide an annual vmttcn re,ri and schedule re, the Board of County
Commissioners, and a courtesy copy thereof to the Property Appraises' and the Tax Collector,
showing all rccalculations peHbrmcd unde. r Section 5 of this Ordinance, nad tc~ recommend any
revisions in th~ criteria or 'methodology .qet forth in Section $ which may seem appropriate.
14 Appeals and Adjustments.
14.1 Any o,n~er of property subject to a~cssmcnt under this Ordinance shall have a
zight of [cview, ',~ljustmcnt and appeal of any a~scssn:cnt imposed under this Ordinance.
~elating to:
14 1.1 An administrative dcterminatinn of nonexcmption ur, der Section 6. in
whole or in part;
14.1 2 An admini.,m'ntlve determination of'entitlement to or amount of any credi!
unde! Sex:tlon 7.
14. ! 3 A claJau that thc amount of the nsscssmcnt exceeds thc special b~ne.fit
recciw:d by virtue of the escape, of such ptopr, rty from ad valorem taxation.
03/lg/g8 17:31 ~]'g03 24,~ 0323 COBB COLE & BEI.L ~.O32
14.1.4 ^ claim 1hat thc amounl nf the assessment, in combination with ad
valorem taxes actually paid, impo>cs a nonuni£orm share of the casts u{' government services
upon ~he property.
14 1.5 A claim that thc amount of the asscssment, in combination with ad
valorem taxes actually paid, is an aggregam sum that. if thc assessment were an ad valorelu
tax, would exceed the constitutional limit.
1~.~ Any owner of property who ha.~ a clmm oi who i~ aggrieved by n determination
de.~cribcd in Section 14.1 shall file a written appeal with the County Administrator within 45
day~ (includiug Snndays and legal holidays) ',fftc~ the date of publication of the Nutiee required
in ,Section 10. Failure to file a timely appeal shall he deemed a waiver of such ,,ppeal. 'Fhc
appeal shall set forth:
14.2.1 The no,us a~d ad&egg of the owner;
14.2.2 Thc legal description nf the property in quo$tion;
14.2.3 If issued, the da~e of zmy building permit and the building permit number;
14.2.4 If is.~md, thc date of any certificate of occupancy and the issuing agency;
the material
14.3
review the
whole or in
by certified
14.2 5 A brief .,aatcment of each ground for review, adjustment or appeal arid
facts supporting ~ch ground.
Witlfin q0 days of the filing of any appeal, the Covnty Administrator shall
a~peal de novo ax:d .~hall issue a written de~errnination granting or denying, in
part, the appeal. The County Administrator shall serve a copy of the determination '
marl upon thc owner of the property at the address :~pe¢ified in gection 14.2.1.
14.4 Within 30 days after the mading ofthe written determination specified in Section
14.2.3, any owner aggrieved by a decision o1' the Cotmty Administrator may appeal to the
Bored of Country Commissioners, by filing a written request with the Clexk of the Bored. The
appeal shall be based ~flcly on thc materials submined to a,M considered by thc Co,nty
Administxator, and ,o new evidence or ground of appeal shall be considered by the Board.
'l'hc decision of the Board shall be final administrative action upon the appeal.
15 Effect on Ordinance 88-2N.
Ordiuance No. 8R-23, ~s amendcd, being an alternative method for the creation and
implementation of Municipal Service Benefit Units, does not apply to the cin,-umstanccs that
give ri.~ to ~he need fo[ interim govemmcntal ~rvicc:~ special assessments created hy tiffs
O~dinance. Ordir~anee No. 88-23. as amended, is inapplicable to tlfis Ordinance and is
superseded by this Ordinance, but only to this Ordinance and the municipal service benefit unit
and special as.~.~sment c~eated hereby.
0.3/19/98 17:.31 ~'904 ~48 0323 COBB L'OL£ & BEI,i.
16 Inclusion in thc Code of l,aws and Ordinances.
Thc provisions of this Ordinance shall become and be made a part of thc Code of Laws
and Ordinances of Collier County, Florida. The sections of the ord~,'mce may be: renumbered
or rel~-ttered to accomplish such, trod thc word "ordinance" may be changed to "section",
"article", or any other appropriate word
17 Conflict and Severahility.
17.1 In thc cvcnt tiffs Ordinance conflicts with any other ordinance of Collier County
or other applicable law, thc more restrictive shall apply.
17.2 if any phra.~ or portion of this Ordhmnce is held invalid or uncomtitutiorml by
any court of competent jurisdiction, such tx~rtlon shall be dcemexl a separate, distinct and
independent provision and such holding shall not affect the validity of thc remaining portion.
17.3 If any particular a.nsessment impo.~cd trader Scction 5, but less than all such
assessments, is held invalid, the rcmalning assessments shall nevertheless continue.
17.4 If any of the provisions of this Ordinance zequixing assessment and collection
through thc unlfonn method of assessment is held iavalld, whether prospcctively or
retrospectively, the obligation of the property owner therefor ~all nevertheless continue. All
amounts otherwise due and payable in respect of any property trader this Ordinance shall be
deemed regulatory fees necessitated by, proportional to, and segregated for, the cost of
govermnent services provided to new con.ntruction without compensati, n, and shall be deemed
due and payable by thc owner of such propexxy upon thc issuance of a Certificate of
Occupancy therefor, and thc County sh~l have an automatic lien upon the property to ~-curc
payment fl~e~eof, including, in the case of invohmtary collection, reasonable counsel fees and
court costs. The issuance of a Certaficate of Occupancy without payment of such amount shall
not extinguish the obligation therefor.
18 Con.~truction.
'l-his Ordinance shall bc liberally con,rued to effectuate its public purpose.
19 Effective Date.
This Ordinance shall become effective upon filing with thc Dcparmaent of State.
NotwithstmMing any other provision of this Ordinance, assessments hereat~er imposed trader
this Ordinance shall be based only upon benefits provided lo a.~essed properties after April 1,
1998.
03/lg,'g$ 17:32 "~gO.I 2-1.~ o32.'1 ¢'oBB ¢;Ol,E & flEl.l, ~r].'14
Consideration must he. I;ivcn to thc retroactive effect on properties now bcin$ certified
{'or occupancy, if tho first a.~scssment roll is promulgated in September 1998 and thc
provisions of' Section 4 conunu¢ as drafted, imposing an as~ssment Ibr the last qoarter
of FY 1996-97 and nil of 1997-98. This text assumes adaption by April 1, 199g.
Otl~erwisc. the effective date tn Section 19 should be adjusted.
PASSED AND DULY AI)()PTED hy the Bored of County Commtssiur~ers of Collier
County, Florida, this _ day of _ ~ , 1998.
A'Iq*EST:
DWIGItT E. BROCK, CI.ERK
BOARD OF COUNTY COMMISSIONER.q
COI.LIER COUNTY, FLORIDA
Approvcd us to Ibrm and legal
sufficiency:
DAVID C WEIGEI
COUNTY ATTORNEY
By:
· BARBARA B. BERRY,
CHAIRMAN
03/19/~ 17:32 '~904 248 0323 Cf~BB Cf)i.E & BEI.L
.~chedulc A
A sched~dc may be at~achcd rcc. apitulatinR and tou-xlli~f,, thc ~cveral as~srnen~ establish~i in
.qcctionn ~.2 through ~.12 fo~' each land ur, c .type and l'~r ~hc incorporated and unincorporawxl
01~01.001
NapLes DaiLy Ne~s
NapLes, FI. 339~0
Affidavit of PubLication Nap[es DaiLy Ne~s
BOARD OF COUNTY COtIH[SSIONERS
ATTN: flANCY SALOGUB
PO 80X 613016
NAPLES FL 34101-3016
REFERENCE: 001230 0010105106~91
57660203 NOTICE OF INTENT TO
State of FLorida
County of CoLLier
Before the undersigned authority, personaLLy
appeared g. Lamb, who on oath says that she serves
as the Assistant Corporate Secretary of the Naples
DaiLy News, a daily newspaper published at NapLes,
in CoLLier County, FLorida: that the attached
copy of advertising was published in said
nt~spaper on dates Listed.
Affiant further says that the said NapLes DaiLy
News is a newspaper published at NapLes, in sa~d
CoLLier County, Ftorida, and that the said
newspaper has heretofore been continuousty
published in said CoLLier County, FLorida, each
day and has been entered as second crass mail
matter at the post office in Nap[es, in said
CoLLier County, FLorida, for a period of 1 year
next preceding the first publication of the
attached copy of advertisement; and affiant
further says that she has neither paid nor
promised any person, firm or coporation any
discount, rebate, commission or refund for the
purpose of securing this advertisement for
publication ~n the said newspaper.
PUBLISHED ON: 03/20
AD SPACE: 109.000 INCH
FILED Oil: 03/20/98
Signature of Affiant ~ ' ~
Sworn to and Subscribed before me this ,.. day of = ' l
PersonaLLy knovn by me. I,".-~ ~ /'~ ~,~'~. '--j. ',
0110 0,0mxNc s
AfrO PL:'mloNS
NOTICE OF INTENT
TO CONSIDER
ORDINANCE
Notice I~ hereby
that on TUESDA
Ce~, 3301 E~f Tom
mi Troll, N~les,
mlss~ ~11 C~l~
~e e~m~ ~ o C~
ER N~ENTAL
~RV~ES FEE TO
CO~R THE CURRENT
COSTS OF PUBLIC
SERWCE ALLOCABLE
TO TAXABLE PROP-
ERTIES NOT RE-
OUIRED TO PAY
CURRENT TAXES;
PROVIDING FOR TITLE
A~ CITATION: PRO-
VIDING LEGI~ATIVE
FINDINGS AND CEFINI-
TIONS' ~OVIDING A
~ETH~ ~ ~LCU.
L A TI O N
BENEFITS/
ASSESSMENT COUN-
TY~ AND AL~ IN
UNI~ORPORAT.
V/
DING FOR
EXEMPTIONS AND
CREDITS' PROVIDING
FOR T~E PREPARA.
TION AND A~PTION
OF AN A~NT
R~L; ~OVIOING
C~LECT~N OF NON.
AD VALORE~ ASSE~
MENTS UNDER THE
UNIF~ STATUT~Y
~ETH~; PROVIDING
F~ A ~ECIAL
NUB FUND' PROVID-
ING F~ A~E~TION
OF REVENUES' AU.
T~RIZING RE~N~
ANTICIPATION NOTES:
PROVIDING F~
MINISTRATION; PRO-
VIOING FOR
AND AOJUST.MENTS'
PROVIDING FOR
CLU~ON IN ~ C~
OF LAWS' AND ORDI-
NANCES: PROVIDING
FOR CONFLICT AND
SE~RABILITY- PRO.
VIDING FOR' CON-
STRUCTION; AND~
PEOVIOING AN EFFEC.
TIVE DA ~
~ot~e ~e ~ fl · w~
~e a~d ~11 n~ o re-
pe~mnlng ~er~o and
~e ~ o v~m
d ~ ~ ~e~l~
ev~e ~ ~h ~
BOARD OF COUNTY
COM~ISS~N~S
COLLIER COUNTY,
BARBARA B. BERRY,
CHAIR~N
DWIGHT E. BROCK,
CLERK
1,2
ORI}INAN('E;~8- 25
AN ORDINANCE OF TIlE BOARD OF COUNTY
('OM,MISSIONERS OF COLI,IER COUNTY, FLORIDA,
ESTABlJSIIlN(; AN INTERIM GOVERNMENTAl.
SERVICES FEE TO RECOVER TIlE CURRENT COSTS OF
PUBliC SERVICES AIJ.OCABI.E TO TAXABI.E
PROPERTIES NOT REQUIRED TO PAY CURRENT
TAXES: PROVIDING FOR A TITLE AND CITATION:
PR()VIDING I.EGISI.ATIVE FINDINGS AND
DEFINITIONS: PROVIDING A METI[OD OF
('AI.('UI.ATION OF BENEFITS AND ASSESSMENTS
COUNTYWIDE AND Al.SO IN Tile UNINCORPORATED
AREA ONI.Y: PROVIDING FOR EXEMPTIONS AND
¢'REDITS: PROVIDING FOR TIlE PREPAIL,~TION AND
ADOPTION OF AN ASSESS~IENT ROl.l.: PROVIDING
FOR ('OI.I.E('TION OF NON-AD VAI.ORE,~I
ASSESSMENTS UNDER TIlE UNIFORM STATUTORY
,XlETIIOD; I'ROVIDIN(; FOR A SPE('IAI. REVENUE FUND:
i'ROVIDIN('; FOR AI.I.O('ATION OF REVENUES:
AUTilORIZIN¢; REVENt'E ANTICIPATION NOTES:
PROVIDIN(; FOR ADMINISTRATION: PROVIDIN(; FOR
APPEAI.S AND AD,JUSTMENTS: PROVIDING FOR
INCI.USION IN TIlE ('(}DE OF I.AWS AND ORDINANCES:
PROVIDING FOR ('ONFIoI('~r AND SEVERABll.ITY:
PROVIDING FOR CONSTRUCTION: AND PROVIDING AN
EFFECTIVE DATE.
BE rF ORDAINED BY TIlE BOARD OF COUNTY COMMISSIONERS OF
('OI.I.IER ('OITNTY, FI.ORIDA:
Title and Citation.
This Ordinance shall be known and cited as Iht "Interim Governmental Sera'ices Fcc
Ordinance."
'l'hc Bo;,rd ofC'ounty ('onlmissioners finds thc lbllowing:
2.1 I'l~rsuant to Article VIII. Scclion I. Florida ('onstitulion. and Sections 12~.01 and
125.6¢~, Fh~rida SI;llutcs. Ihe County has all powers of local ~l£-governmenl to perform cotmtv
functions ;lilt[ Itl render serx'iccs in a manner not inconsislcnt with general lax,,' and such power may b~..
exercised by t11¢ euactment ofcounly ordinances.
2.2 Thc County has tile power lo levy ;Itl valorem taxes against all nonexempt real and
h,ngJblc personal properly within Iht County under Ihe authority of ^rtJcle VII, Section L) of the
('onslhutJou of I:lor~da. bu! has no olher Constitutional authorhy to impose taxes except as provided
by general hlw.
2.3 Thc Ii.<al year ofthe County is rtxluired by general la~v to commence on October I of
e:lch year anti Io expire on Scplcmber 30 of the following year.
2,4 Under thc general laws with respect to ad valorem taxation, no such lax may be
imposed by Iht County in resp~.x:t of improvements to real property or newly acquired tangible
personal properly fbr any fiscal year. unlil thc first final year commencing after thc first January !
after thc stlbstantial completion of such improvements to real properly, or the acquisilion of such
tangible personal properly.
2.5 No a(I valorem tax in respect of improvements to real properly or tangible personal
properly is payable prior to November I of Ibc fiscal year following thc first January I after thc
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 Ihe following calendar year.
Accordingly. it is lawful for Ibc owner of taxable property to wilhhokl payment of any laxcs 'duc in
rcspccl of newly completed improvements to real property, or newly acquired tangible personal
properly, for a minimum of fifteen II 5) monlhs and a maximum of twcnty-so..en (27) months after
such properly is first placed in use.
2.6 Immediately upon thc substantial completion anti availability for lawful occupancy of
any improvements to real property, or upon thc acquisition of any tangiblc personal property, thc
County is required to provide full government services to thc occupant or uso' of such propcrty, for thc
duration of Ibc fiscal year in progress at thc time of such completion or acquisition, but thc owner of
sucb property is nol required to pay ad valorem taxes with respect to such property for that fiscal year.
2.7 If improvements !o real property are substantially completed, or if tangible personal
property is acquired, after January 1 of any fiscal year. Ibe County is required lo provide
govo.nment services to Ihe occupant or user of si,ch properly for the duration of Ibc fiscal year then in
progress, and for a second fidl Ii,al year. but Ibc owno. of such properly is nol require;J to pay ad
v:dorem laxes with respect to such property until Il'lc third fiscal year.
2.8 All sales, t,~ or olher laxes payable in respecl of improvements !o real prope~y or Iht
acquisition of I:,ngihlc personal property are payable ~]lcly to thc State of Florida and not to Collier
('otmty.
2.9 Thc provision of government services in respect to any taxable property, without ti'lc
imposition of taxes thoro'on for the fiscal year within which such services are rendered, constitutes a
special benefit to such properties for each fiscal year or porlion thereofduring which no taxes are paid.
2.10 Arliclc Vll. Section 2 of thc Florida Constitution requires that all ad valorem laxation
shall bc at a unifi)rm rate within each taxing unit. Thc provision of government sc'rvices in respcct to
any taxable property, without the imposition of laxes thcreon for the fiscal year within which such
services arc rendered, imposes an inequitable and disproportionate lax burden upon such properties as
are fully assessed an ad valorem tax during such fiscal year. unless an equivalent assessmenl is
imposed on taxable property in respect of which no currenl tax is due.
2. II By gcno.al law. such portions of properly as are used predominantly for educalional.
literary, scientific, religious, charitable purposes, or exclusively for municipal or public purposes, are
exempt from qd valorem taxation. Such properties accordingly receive no special benefit by rea~n of
their nontaxability in the year of completion or acquisition, or any subsequent year. and impose no
incquilahle and disproportionate tax harden upon other taxable properties.
2.12 [Jndcr Iht Constitution and general law, a porlion of Ibc value of properties used for
homestead purposes is exempt from ad valorem taxation. Such properties, to Iht extent of such
exemption, receive no special benefit by reason of their nontaxability in thc year of completion or
acquisition, or any subsequent year. and impose no inequitable and disproporlionate lax burden upon
other taxable properties.
2.13 Thc County is authorized, pursuant to §§197.3631-3635, Florida Statutes, inclusive, to
adopt Ihe unifom~ method for Ibc levy. collection and enforcement of non-ad valorem assessments.
2.14 The County has published a notice of intent to usc thc uniform method of collecting
such non-ad valorem assessments and has held a public hearing thereon as required by law, and has
adopted Resolution 97-480, as clarified by Resolution 98-53. setting forth thc need for thc levy and the
boundaries of the real properly subject to thc levy, and has provided a copy of said Resolution to the
Property Appraiser, Tax Collector and thc Florida Department of Revenue within thc time required by
lax,,'.
3 Definitions.
The following words and terms shall have thc following meanings, unless some other meaning
is plainly intended:
3.1 "Date of Acquisition" means with respect to tangible personal property, thc date upon
which such property is delivered to its inlended 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
suitable for placement in operation or service, or Iht date on which any rcul property improvement in
which it is housed is substantially completed, whichever is later.
3.2 "Assessment Amount" means thc amount calculated for each nonexempt land usc
tinder Section 5 ol'thJs Ordinance. after subtraction of any credits under Section 7 of the Ordinance.
3.3 "C'crtificate of Occupancy" means, for any property lying within thc unincorporated
territory o1' thc County. that permit issued pursuant to thc Collier County Building Code for thc
occupancy of any building or structure for its intended purpose; and for any property within the
incorporated territory of any ('ity 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.-1 "County Administrator" means thc person appointed by the Board of County
Commissioners under the authority of,~ 125.73. Florida Statutes, or the designee of that person
3.5 "Costs" of providing County services means operational costs for County sen'ices
attributable to newly improved properties, less costs otherwise paid for by user fees. intergovernmental
revenues and permit or license revenues.
3.6 "County" mcans Collier County. a political subdivision oflhc State of Florida.
3.7 "('ounty scr~'ices" means those services for which new improvements create greater
needs and which arc provided by thc County for thc operation of certain County programs in the
l'ollowing budget Ii,nd categories of thc Count~vide General Fund and Municipal Sen'ices Tax
District General Fund: Elected Officials. Community Development and Environmental Sen'ices.
Courls :md Related Agencies. Public Services. Public Works. and Support Sen'ices.
3.8 "('rcdit" means a reduction in the assessment otherwise duc under this Ordinance. by
reason of actual payment of ad valorem taxes on thc assessed prol~y, or by reason of thc
constilutional exemption oFa portion of thc value of the assessed propony from ad valorem taxation.
3.9 "D~vclling t,nit" means a residential unit with kitchen I'acilitics. including houses.
apartments and efficiency apartments.
3. Itt "Final )'car" mc;ms that period of time. beginning Oclober Ist ofcach year and ending
on September 30 oflhe following year.
3.11 "l.and use category" includes thc £ollo~ving categories: single family, multi-family.
mobile home :md other, manu£acturing, warehousing, light industrial, business park. office, retail and
holel.
3.12 "Exempt property" means real propony or tangible personal property in respect of
which general law authorizes an exemption from ad valon:m taxation on accot,nt of the usc of such
property. Where only a portion of thc value of property is exempt from taxation under thc
Constittition or general law. only that portion is included in thc definition of"exempt property".
3.13 "Nonexempt property" means any real or tangible personal property or portion thereof
not defined as "exempt property" and not immune from ad valorem taxation.
3.14 "St,bstantial completion" means, with respect to real property improvements, thc
(late upon v.,hich thc County issues a Cctlificatc of Occupancy or any City of thc County issues an
equivalent cerlificale or permit, indicating that thc improvements have been completed and ma)' be
occupied or utilized for their intended pt,rposc in accordance wilh all required codes. Where thc
County Adminislrator finds that thc improvement or some self-sufficient unit thereof can be used for
thc purpo.~ fi~r which it was constructed, the Cot, sly Administrator may notify the owner Jn writing
thai the ahcmate date of commencement of'beneficial usage will be considered the date of'substantial
completion, and may thereafter utilize thc ahcmale date unless that determination is successfully
;~ppealed.
3.15 "lJniform method" means Ihat method for levy, collection and enforcement of non-ad
valorem assessments authori>'ed by Section 107.3632. Florid;] Statutes.
4 Interim Governmental Sen'ices Special Assessment Established.
On or before September 15 of each ycar. thc County shall adopt a non-ad valorem assessment
roll. levying amd imposing a special assessmenl on all nonexempt real properly and nonexempt
tangible personal property whbin the County which h:,s been substantially completed or placed in
service for its intended usc during any portion of the el,trent fiscal year or the prior fiscal ,,'ear. to the
cxtcnt that such properly has not been subject to ad valorem taxation dr, ring thc current fi~cal year or
Iht prior fiscal year.
4.1 For real property, improvcmcnls lo which wcrc substantially completed, and for
tangible personal property having a date of acquisition, between July I and September .",0 of thc
preceding calendar 3,'ear. the Assessment Amount. and an additional Iwo per cent (2%) of sai,J amount
for each week or major fraction thereof remaining between such date of completion or acquisilion and
September 3¢} o f Ibc preceding year.
4.2 I:(~r real property, improvements to which were substantially completed, and
langiblc Per.~mal property having a date of acquisition, between October I of Iht preceding calendar
year ami Janu;~ry I of the current calendar year. the Assessment Amount. less two per Cenl (20,,) of
said amount for each week or major fraction'thereofafler October 1 of the preceding year.
4.3 For real properly, improvements Io which won't substantially completed, and for
tangible personal properly having a date of'acquisition, between January 2 of the current calendar year
and June 30 of tile current calendar year. one hundred seventy-five per cent (175%) of the Assessment
An]oust. less Iwo per cenl (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 current calendar .,,'ear.
4.4 In the case of tangible personal properly having a date of acquisition described in
Sections 4.1 through 4.3 inclusive but which is not timely subjecled to Ihe special assessments
provided in this section, such property may be assessed in a subsequent assessment roll and the
proceeds thereof, when collocted, may be Iransfcrrcd to thc budget funds for Ibc applicable liscal )'ears
in which assessable scr,'iccs have been provided in accordance with Ibc provisions of Seelion 12.
5 Calculation of Assessment.
The interim govcmmenlal services assessmcnt imposed upon each property shall be equivalent
to the COSl of governmental services olhcrwisc funded by Ihat portion of the County General Fund
(anti. Ibr properlies in thc unincorporated area. the County Municipal Services Tax District bt,dget)
derived from ad valorem taxalion, calculated as follows:
5. I Determination of costs of sen'ices. Tile initial costs of service and determination of
benefits have been made in an "Interim Service Fees Study" performed by Tischler and Associates.
Inc. for the Board of County Commissioners. dated October 23. lOC)6. Initial assessments fixed h.:rein
are based upon that study, which is incorporated by reference. The Counly Administrator shall
annually detem~ine the proportion of costs of governmental services provided to each class of
;~ssessable property, otherwise funded by ad valorem taxation on taxable properties.
2
:5.2 Office of the Sheriff. An assessment is imposed f'or that portion of the cost of sewices
of thc Sheriff which is variable with the quantity of residential and nonresidential property in thc
County. An assessment is imposed as lo both incorporated and unincorporated areas, and an
additional assessment is imposed for those services of the Sheriff rendered exclusively to the
unincorporated areas of thc County.
5.2. I Thc initial assessmenl for services ofthc Sheriffshall bc:
COUNTYWIDE ASSESSMENT
UNINCORPORATED AREAS
INCORPORATED AND
Residential
For each single-family dwelling unit or mobile home S213.99
For each dwelling unit in a multifamily property 107.44
Nonresidential
Retail uses - per thousand square feet of gross leasable area:
50,000 square feet or less 806.59
50.¢,~t I to 2r~},L~O square feel 6(M.94
2tX).Cgjl lo 5t~j,{~X} squarc feet 483.96
Over 5f~'LOfK} square feet 483.96
uses - per thousand square feel ofgro~s finished area
I 0.0L~} square feet or less 412. I I
I0.001 to 50.(~'~'} square feet 350.16
Over 50,000 square feet 308.80
Industrial uses - per thousand square feet
Manu facluring 204.60
Warehousing 139.34
Light industrial 256.34
Business park 348.49
Hotel. per room I 15.89
MUNICIPAL SERVICES -UNINCORPORATED AREAS ONLY
Residential
For each single-family dwelling unit or mobile home 36.41
For each dwelling unit in a multi family property 18.36
Nonresidential
Retail uses - per thousand square feet of gross leasable area:
5f1.000 square feet or less 136.76
50.(~')1 to 200.000 square feet 102.87
200,(X)1 to 5(XLO00 square feet 82.~
Over 5(R),(}~X) square feel 82.06
()flic¢ uses - per thousand square feet of gross finished area
I f),O(~') square feet or less 69.20
IO,t~)l to 50,000 square feet 58.40
Over 50,000 square feet 51.90
Industrial uses - per thousand square feet
Manufacturing 34.48
Warehousing 23.48
Light industrial 43.20
Business park 58.73
Hotel. per room 19.62
Z
5.2.2 Thc County Administralor shall determine, from thc data of thc mosl recenllv.
completed fiscal year (after subtracting fixed :,dministrafivc costs), thc net cosl of each call for serx'i~:c
to the Shcn'iiTs office (including in such calculation a proportionate indirect cost for Ihe subsequenl
dctcmion anti correction services and judicial scr,'ices provided by thc Sheriff).
5.2.2.1 Thc ('ounty Administrator shall determine, from the data of the most
recently-completed fiscal year, the proportion of total calls for service allocable Io each of the
following improved land uses: single family homes, mobile homes, multi family residences, retail land
uses, office land uses. industrial uses. and holel/molel uses,
5.2.2.2 Thc County Administrator shall multiply thc avcragc cost Per service
call by Ibc aver:,gc number of service calls per land u.~ type. lo oblain an :mnual cosl of sen'icc ,~r
land usc type.
5.2.2.3 Thc County Administralor shall determine Ihat percentage of Ih¢
SheriITs costs funded by the countywide General Fund. and shall multiply the cost of serx'ice for each
land usc typc dclcm~ined in Section 5.2.2.2 by that pcrccnlage.
'9'9
5 ..... 4 The ('ounty Adminislrator shall determine Ihc percentage of thc
countywide (;cner;,I Fund which is funded by ad valorem tax receipts, and muhiply Ibc product
determined in Section 5,2.2.3 by that perccmlagc to ascerlain the assessment for each land usc Ixpc for
Ibc countywide General Fund. '
5.2,2.5 Thc ('ounly Adminislrator shall determine Ihat pcro.mlagc ~l* thc
Sheriff's cosls funded by Ihe Municipal Sen'ices Tax District General Fund, and shall multiply thc cost
of sen'ice for each land use type detem'fined in Seclion 5.2.2.2 by Ihat percentage.
5.2.2.6 Thc County Administrator shall determine Iht percentage of the
Municipal Services Tax District General Fund which is funded by ad valorem tax receipts, and shall
multiply the product determined in Section 5 ..... 5 by. Ihat percentage !o ascertain the assessment for
each laml usc type for the Municipal Sen:ices Tax Dislricl General Fund.
5.3 Elections. An m~;scssmcnt is imposed for lhat portion of thc cost of services of thc
Supervisor of Elections which is variable with lhe number of residential properties in both the
i ncorporaled and tmincorFn~raled areas of Iht ¢'ounty. including the ncl cost per capita of training poll
workers, providing "notices of clection" lo voters, processing absentee ballots, and all other elections
services which are affected by population growth, but not including any administrative or other fixed
costs ofopcrating the Office of Supervisor of Elections,
5.3. I Thc initial assessment for scrMccs oflhc Supervisor shall be:
COUNTYWIDE ASSESSMENT INCORPORATED AND
I ININCORPORATED AREAS
Residential
For each single-family tlwclling unit SI 17.49
For each dwelling unit in a multi family property 86.79
For each mobile home or other dwelling unit 103.62
5.3.2 Thc County Administrator shall annually determine, from thc data of thc mosl
rcccntly-cmnplcted fiscal ycar. Ihe net cost Per capita of assessable sen'ices of tile Supervisor of
Elections dcscribcd in Scclion 5.3.
5.3,3 Thc County Adminislrator sh;fil determine, from thc most reccnt census data.
tile average number of Persons residing in each housing type listed in Section 5.3. I.
5.3.4 Thc ('ounly Administrator shall multiply thc average cost of elections services
determined in Section 5.3.2 by thc factors derived in Section 5.3.3 to determine thc annual cost of
expanded elections services per nc,,,.' dwelling unit.
2
5.3.5 Thc County Adminislrator shall determine that percentage of thc Supervisor of
Elections' costs funded by Ibc countywide C;cneral Fund. and shall multiply the cost of service for each
land u~ type dclermined in Section 5.3.4 hy lhal percentage.
5.3.6 Thc Counly Administrator shall determine thc Percentage of the countywide
General Fund which is funded by ad vnlorcm lax rcccipls, sod multiply thc product d¢lcmfined in
Section 5.3.5 by that percentage to ascertain Ibc assessment for each land usc type for assessable
services of thc Supervisor of Elections.
5.4 (,ode Enforcement. An assessment is imposed for lhat portion ortho costs of Codc
Enfi~rccment Services which is variable with Ibc quantity of residenlial and nonresidential property in
thc County. including Ibc provision of daily code enforcement patrol, complaint ease developmenl.
case rer~fiulion through voluntary compliance producing no fines or costs, and thc net costs of board-
ordered compliance, but nol including any costs ofcenlral administration or other fixed costs.
Thc initial assessment for Code Enforcement services shall be:
MUNI('IPAL SERVIC'ES -UNINCORPORATED AREAS ONLY
Residential
For each single-family dwelling unil
For cach dwelling unit in a multifamily properly
Mobile home
Nonrmidenllal
Relail u<s - per thousand square fcct of gross leasable area:
5¢t.O{~} square fi:ct or less
5t).t}OI lo 2t}O.OOO square feet
2(}O.0Ol to 5(R).(}OO square feet
Over ~(~').(}OO square feet
Office uses - per thousand square feet of gross finished area
I O.0OO square feet or less
IO.(K)I Io 50.(R}O square feet
Over 50.000 square feet
8.63
8.48
7.45
10.38
7.78
6.23
6.23
14.40
12.23
[0.79
Industrial uses. per thousand square feet
Manufacturing 5.74
W:,rchousing 3.9 I
l.ight industrial 7.19
Business park 9.77
I Iolcl. pcr room
1.89
5.4.1 Residential uses. Thc County Administrator shall determine, from the data of
thc most n.'cently-completed fiscal year, the net cost of code enforcement services per dwelling unit for
each residential laml usc, as follows:
5.4.1.1 Thc County Administrator shall annually determine, from the data of
thc most recently-completed fiscal year, tile net cost per capita of code enforcement scr-,'iccs described
in Section 5.4.
5.4.1.2 Thc County Administrator shall determine, from the most recent census
dala. thc average number of persons residing in each residential usc listed in Section 5.4.
5.4.1.3 Thc County Administrator shall multiply the average cost of code
enforcement services determined in Section 5.4.1.2 by thc factors derived in Section 5.3.3 to determine
tile annual cost ofexpanded code enforcement services per new dwelling unit in each residential usc.
2
5.4.1.4 Thc County Administrator shall de~erminc that percentage of Code
Enforcement co~ts funded by thc Municipal Services Tax District G~neral Fund. and shall multiply thc
cost of service for each land usc type determined in Section 5.4.1.3 by that pcrccnlagc.
5.4.1.5 Thc C*ounty Administrator shall dcterminc thc percentage of thc
Municipal Sc~'ices Tax District Gcncr:fi Fund which is filndcd by ad valorem tax rcccipts from
residential properties, anti muhiply thc product determined in Section 5.4.1.4 by that percentage to
ascertain the assessment for each residential laod use type for assessable Code Enforcement services.
5.4.2 Nonresidential uses. The County Administrator shall determine, from thc
d:,ta of thc most recently-completed fiscal year. thc net cost of Code Enforcement services per
thousand .square feet of each nonresidential land usc. as follows:
5.4.2.1 Thc County Administrator shall annually determine, from thc data of
thc most recently-completed fiscal 5'car. Iht net cost per capita of Code Enforcement services.
5.4.2.2 Thc County Administrator shall determine, from Ihc data of thc most
recent Trip (;encration Manual of thc Institute of Traffic Engineers. the average number of employees
per thousaml square feet fi)r each nonresidential laml usc listed in Seclion 5.4.
5.4.2.3 Thc County Administrator shall multiply the average cost per capita of
code cnfi)rcement services determined in Section 5.4.2. I by tile factors derived in Section 5.4.2.2 to
determine thc annual cost of expanded code enforcement services per thousaml square feet in each
nonresidential usc.
5.4.2.4 Thc County Administrator shall determine that percentage of Code
Enforcenmnt costs funded by thc Municipal Services Tax District General Fund. and shall multiply' the
cost of service for each land usc type determined in Section 5.4.2.3 by that percentage.
5.4.2.5 Thc County Administrator shall determine thc pcrcenlage of the
Municipal Services Tax District General Fund ~hich is funded by ad valorem tax receipts from
nonresidential properties, and muhiply thc product determined in Section 5.4.2.4 by that percentage to
ascertain the assessment for each one thousand square feet of nonresidential land usc type for
assessable ('ode Enforcement scrx'iccs.
5.5 Courts and Related Agencies. An assessment is imposed for that portion of thc
county cost of court scn,'iccs which is vqriable v~ith thc quantity of residential properly in thc County.
An assessment is imposed as to both incorporated and unincorporated areas.
5.5. I The initial assessment fbr ('onnty-fi,ndcd sc~'iccs oFthc cot,r~ system shall be:
COUNTYWIDI..' ASSESSMENT
I JNINCORPORATED AREAS
INCORPORATED AND
Re.~identlal
I:or each singlc-lhmily dwelling unit
For each dwelling unit in a nmhifamily propc~y
For each mobile home or other d~elling unit
27.65
20.43
24.39
5.5.2 Thc County Administrator shall annually determine, from thc data of thc most
recently-completed fi.~al year. thc net cost per capita to thc County General Fund of those court-
related scr,,'ices which are affected by population growth, including County Court Operations. County
Satellite Offices. County Misdemeanor. County Traffic. and County Civil/Small Claims matters, bt[t
not including any :tdministrative or other fixed costs ofopcrating the County court system..
5.5.3 Thc County Administrator shall determine, from thc most recent census data.
thc avert,ge nmnbcr of persons residing in each housing type listed in Section 5.5. I.
5.5.4 Thc ('ounty Administrator shall multiply thc avcragc cost of courts services
determined in Section 5.5.2 by thc factors derived in Section 5.5.3 to determine tile annual cost of
expanded court services I~'r new dwelling anti.
5.5.5 Thc County Administrator shall detcrminc that pcrcc'magc of Iht County Coun
costs funded by tbe counlywide (;encral Fund. and shall multiply tile cost of scrvicc for cach land usc
t.,T,: determined in Section 5.5.4 by Ihat IX.'rccntagc.
5.5.6 Thc C'ounly Adminislrator shall determine thc percentage of thc countyv,'idc
Gtm~.mal Fund which is £unded by ad valorem tax reccipls, and multiply thc product determined in
Section 5.5.5 by that pcrccnlagc to ascertain thc assessment for cach land usc type for assessable
s~'iccs of thc C'~unly C'ourl system.
5.6 Public Services -Animal Control. An assessment is imposed for Ihat portion of thc
cost of animal control scrvice~ which is variable wilh thc quantity of residential proporty in thc
County. including investigation, confiscation and care of declared dangerous dogs; issuance of permits
for businesses; net costs of licensing of dogs and cats; removal of dead animals; and record-keeping o£
complainls. An assessment is imposed a.s Io bolh incorporated and unincorporated areas.
5.6. I Thc initial assessment for animal conlrol services shall be:
('¢)11NTYWIDE ASSESSMENT
I;NIN('ORPORATF!D AREAS
INCORPORATED AND
Residential
For each single-family dwelling unit .1.¢~J
For each dwelling unit in a mulfifamily properly 2.20
For each mobile home or other dwelling unit 2.73
5.6.2 Thc County Administrator shall annually determine. Imm the data of the most
reecnfly-completed fiscal year. thc net cost pct' capita to thc County General Fund of those animal
control services which are affected by population growlh.
5.¢,.3 The Counly Administrator shall determine. Imm thc most rec~nt census data.
thc average number o£pcrsons residing in each housing type listed in Section 5.6.1.
5.(',.4 Thc County Administrator shall multiply the average cost of eleclions services
detcrmincd in Section 5.6.2 by thc f~aetors derived in Section 5.6.3 to determine Ibc annual cost of
expanded animal conlrol .~rx'ices per new dwelling unit.
5,6.5 The County Administrator shall determine Ihat percentage of thc animal control
costs fimded by tl~c countywide General Fund. and shall mulliply the cost o£scrvicc for each land usc
type determined in Scclion 5.6.4 by thai pcrcenlagc.
5.6.6 Thc County Administrator shall determine thc percentage of thc countywide
General Fund which is funded by ad valorem lax reccJpls, and multiply thc product determined in
Section 5.6.5 by that percentage Io ascertain thc assessment for each land usc type for assessable
animal control services.
5.7 Public Services -i,ibrarles. An assessmcnl is imposed for Ihat portion ofthc cost of
library scrx'iccs which is ,,'affable with Ibe quantily of residential property in thc Counly, including Ibe
operating cosls of enlargement of and additions to thc branch library system Io meet thc demands of
population growth, but not including qualitalivc improvements or fixed administrative COSlS. An
assessment is imposed as to both incorporated and unincorporated areas.
5.7.1 Thc initial assessment for library services shall be:
('OUNTYWIDE ASSESSMENT INCORPORATED
UNIN('ORPORATED AREAS
AND
Residential
For each single-family dwelling unit 23.14
For each dwelling unit in a multifamily properly 17.O9
For each mobile home or other dwelling unit 20.40
5.7.2 The County Administrator shall annually determine, from the data of the most
recently, completed fiscal year, thc net cost per capita to thc County General Fund of those library
services which are affected by population growth. '
5.7.3 Thc County Administrator shall determine, from the most rt.'cent census data.
the average number of persons residing in each housing type listed in Section 5.7.1.
5.7.4 The County Administrator shall multiply the average cost ofelections services
determined in Section 5.7.2 by the factors detived in Section 5.7.3 to determine the annual cost of
expanded library services per new dwelling unit.
5.7.5 The County Administrator shall determine that percentage of the library costs
fimded by thc countywide General Fund, and shall multiply the cost of sen, ice for each land usc
determined in Section 5.7.4 by that percentage,
5.7.6 The County Administrator shall determine the percentage of the countyv,,idc
General Fund which is funded by ad valorem tax receipts, and multiply the product determined in
Section 5.7.5 by that percentage to ascertain the assessment for each land usc type for assessable
library sc~'iccs.
5.8 Public Services -Parks and Recreation. An assessment is imposed for that portion of
the open,ting costs of parks and recreation services which is variable with the quantity of residential
property in thc Counly. including thc net operating costs of thc Golden Gate Aquatic Center. park
maintenance, and recreation program costs, but not including qualitative improvements or fixed
administrative costs. An assessment is imposed as to both incorporated and unincorporated areas, and
an additional assessment is imposed for those park and recreation services rendered exclusively to thc
unincorporated areas of thc County.
5.8. I Thc initial assessments for parks and recreation services shall be:
COUNTYWIDE ASSESSMENT INCORPORATED AND
UNINCC)RPORATED AREAS
Residential
For each single-family dwelling unit 38.66
For each dwelling unit in a multifi~mily property 28.55
For each mobile home or other dwelling unit 34.09
MUNICIPAL SERVICES -UNINCORPORATED AREAS ONLY
Residential
For each single-family dwelling unit 14.74
For each dwelling unit in a multi family property 1 I.O7
[:or each mobile home or other dwelling unit 12.72
5.8.2 Countywide assessment.
5.8.2.1 Thc County Administrator shall annually determine, from thc data of
thc most recently-completed fiscal year, thc net cost per capita of assessable park and recreation
I0
services within thc incorporated and unincorporated areas oftbe county, described in Section 5.8.
5.8.2.2 Thc County Administrator shall determine, from thc most recent census
data, thc average number ofpcrsons residing in each housing type listed in Section 5.8.2.1.
5.8.2.3 Thc Cotlnty Administrator shall moltiply thc average cost of park and
recreation .~ervices determined in Section 5.8.2.2 hy Ibe factors derived in Section 5.8.2. I to determine
thc annual cost of park and recre;~lion .~rvices per nc'w dwelling unil.
5.8.2.4'1'he County AdmJnJslrator shall determine Ihat percentage of
assessable park and recreation costs funded by thc countywide Cn:ncral Fund, and shall multiply thc
cost of service for each land usc lyre determined in Section 5.8.2.3 by that percentage.
5.8.2.5 Thc County Administralor shall determine thc percentage of thc
countywide Gcncr:,l Fund which is funded by ad valorem tax receipts, and mulliply thc product
detcrrnined in Section 5.8.2.4 by that percentage to ascertain thc countywide assessment for each land
usc typo £or assessable park and rccrcation scrvicca.
5.8.3 Municipal services tn unincorporated area only.
5.8.3.1 Thc County Administrator shall annually determine, from thc data of
Ibc most recently-completed fl.,cai year, the nel cost per capila of assessable park and recreation
services described in Section 5.8, rendered exclusively within thc unincorporated areas of thc county.
5.8.3.2 The County Administrator shall determine, from the most recent census
data, thc average number of persons residing in each housing type listed in Section 5.8.3. !.
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 factors derived in Section 5.8.3. I to determine
the annual cost of park and recreation elections .services per new dwelling unit.
5.8.3.4 Thc 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 sco,,ice for each land use type determined in Section 5.8.3.5 by that percentage.
5.8.3.5 Thc County Administrator shall determine thc percentage of thc
Municipal Services Tax District General Fund which is funded by ad valorem tax receipts from
residential properties, and multiply the product determined in Section 5.8.3.4 by that percentage to
asccrlain thc assessment for each residential land usc lypc in thc unincorporated area for assessable
park ami recreation services.
5.') Public Services - Public Ilealth. An assessment is imposed within both thc
incorporated and unincorporated area of thc County for that portion of the County cost of thc Public
Ilealth I'nit which is variable with thc quantity of residential and nonresidential property in the
County. including communicable disease control and environmental health and engineering, but not
including ;,ny cosls of central administration or other fixed cosls.
Thc initial assessment for public health services shall be:
COUNTYWIDE ASSESSMENT
UNINCORPORATED AREAS
INCORPORATED AND
Residential
[:or each single-family dwelling unit
For each dwelling unit in a muhifamily property
Mobile home
Nonresidential
Retail uses - per thousand square feet of gross leasable area:
50, f)OO square feet or ]cas
$4.58
3.39
4.04
.82
II
"2
50,001 to 200.000 square feet
200.001 to 500.O(X) square feet
Ova- 500,000 square fcet
.82
.82
.82
Office uses - per thousand square feet of gross finishcd area
I 0,¢X~') squarc fect or less
I0,(~)! to 50,000 square feet
Over 50,000 square feet
.36
.36
.36
Industrial uses. per thousand square feet
Manufacturing .09
Warehousing .09
Light industrial .09
Business park .09
Hotel, per room
5.9.1 Residential uses. Thc 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. I. I Thc County Administrator shall annually determine, from thc data of
thc most recently-completed fiscal year, Ire net cost per capita of the public health services d::scribcd
in Section 5.9.
5.9. 1,2 The County Administrator shall determine, from thc most recent census
data, thc avcragc number of persons residing in each residential usc listed in Section 5.9. I. I.
5.9.1.3 Thc County Administrator shall multiply thc average cost of public
health services determined in Section 5.9. i .I by thc factors derived in Section 5.9.1.2 to determine the
annual cost of public heallh services per nc~' dwelling unit in each residential usc.
5.9.1.4 The County Administrator shall determine that percentage of public
health costs funded by thc Countywide General Fund, and shall multiply the cost of service for each
land usc type determined in Seelion 5.9.1.3 by that percentage.
5.9.1.5 The County Administrator shall determine thc percentage of the
Countywide General Fund which is funded by ad valorem tax receipts from residential properties, and
multiply the product determined in Section 5.9.1.4 by that percentage to ascertain the assessment for
each residential land use type for assessable public health services.
5.9.2 Nonresidential uses. Thc County Administrator shall determine, from thc
data of thc most reccndy-completed fiscal year. thc net cost of public health services per thousand
square feet of each nonresidential land use, as follows:
5.9.2. I Thc County Administrator shall annually determine, from thc 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 Thc County Administrator shall determine, from thc data of thc 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 5.9.
5.9.2.3 Thc County Administrator shall multiply the average cost per capita of
public health services determined in Section 5.9,2.1 by thc factors derived in Section 5.9.2.2 to
determine Ih¢ annual cost of expanded public health services per thousand square feet in each
nonresidential use.
5.9.2.4 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 lype determined in Section 5.9,2.3 by lhat percentage.
12
2
5.9.2.5 Thc ('ounly Administrator shall dclerminc thc percentage of thc
Countywide General Fund which is funded by nd valorem tax receipts from nonresidcnlial properties.
and multiply thc product dc~crmined in Section 5.9.2.4 by Ihat percentage to a.~crtain thc assessment
for each one Ihou~and square feet of n~nrc.~idenlial land u.~ lype for assessable public health services.
5.10 Public Services - Medical Examiner. An assessment is imposed for that portion of
thc cost of services of the Medical Examiner which is variable with the number of residential
properties in both thc incorporated and unincorporated areas of Ibc County. including legal death
investigations.
5. lO. I Thc initial assessment for services of Ibc Medical Examiner shall be:
('OUNTYWIDE ASSESSMENT INCORPORATED AND
UNINCORPORATED AREAS
Residential
For each single-family dwelling unit
For each dwclling unit in a multifamily property
For each mobile home or olher d~velling unil
S4.20
3.10
3.70
5.1o.2 Thc County Adminislrator shall annually determine, from thc data of thc most
recently-completed fi~al year. the net cost per capita of assessable ~erviccs of thc Medical Examiner
described in Section 5. I0.
5.10.3 Thc County Administrator shall determine, from thc most recent census dala.
the average number of persons residing in each housing lyre lisled in Section 5. i0. !.
5. IO.4 Thc ('ounty Administrator shall multiply thc average cost of elections services
dctcmfincd in Sect/on 5.10.2 by thc factors derived in Seclion 5.10.3 to dc!ermine thc annual cost of
expanded elections sen'ices per nmv d~'elling unit.
5.10.5 Thc County Administrator shall determine that percentage of thc ,Medical
Examiner' costs fimded by ~he countywide General Fund. and shall multiply the cost of service for
each land use type delermined in Section 5.1¢).4 by that percentage.
5.10.6 Thc County Administrator shall determine thc percenlagc of thc countywide
(;encral Fund which is funded by ad valorem tax reccipls, and multiply the product determined in
Section 5. IO.5 by ti:a! pcrccn!agc to ascertain thc assessment for each land usc type for assessable
sen'ices of Ibc Medical I!xamincr.
5. Il Public Works. An assessmenl is impo~xl within both thc incorporated and
unincorporatcxl area of !he County for !hat portion of thc County cost of road maintenance ~'bich is
v:mahlc wi!b Ibc qu:mlity of residential and nonresJdcnlJal prop~n'ly in thc County.
'I'he inili;d ;tsscssmen! fi~r ro;M mainlenancc sen'ices shall be:
('OUNFYWIDI~ ASSESSMENT INCORPORATED AND
! ININ('ORPORATED AREAS
Residential
For each singlc-Pamily dwelling unit or mobile home
For C:lch dwelling unit in a multi family properly
Nonresidential
Retail u~s - per thousand square feet of gross leasable area:
50.000 square feet or less
50.OOI to 200.000 square feet
2f}O.OOI 1o 500,tX)O square feel
()ver 500.000 square feet
S 2.93
2.93
13.17
13.17
13.17
13.17
13
Ofcc uses - per thousand square feel of gross finished area
10,{RX') square feet or less
I0.0(}1 to $0.000 square feet
Over 50.eRR} square feet
5.85
5.85
5.85
Industrial uses - per Ihousand square fcet
Manu facluring 1.46
Warehousing 1.46
Light industrial i.46
Business park 1.46
I [mci, per room
5.85
5. I I. I Residential uses, Thc County Administrator shall determine, from thc data of
the most recently-completed fiscal year, thc net cost of road maintenance per dwelling unit for each
residential land usc, ns follows:
5. l I.l.I The County Administralor shall annually determine, from the
data of Ihc most reccnlly-complcted fiscal year, Ibc net cost per lanc mile of thc road maintenance
services describcd in Section 5. I I.
5. ! I. 1.2 Thc County Administralor shall determine, from Ihe most recent
manual of Ibc Institute of Trafc Engineers, the average number and length of daily Irips per dwelling
unit for each residential usc listed in Scclion 5. Il.
5. I I. 1.3 Thc County Administrator shall mulliply thc average number of
daily Irips per dwelling unit by thc average trip length.
5. I I. 1.4 Thc County Administrator shall divide the product determined
in Section 5. I I. 1.3 by the average daily traffic capacity per lane mile at the acceptable level of service.
as determined in Ihc County Comprchensive Plan, to determine the lane miles used by thc average
dwelling unit for cach residcnlial usc listed in Section 5.1 !.
5. I 1.1.5 The County Administrator shall multiply the lane miles used by
thc average dwelling unit by thc cost of maintenance per lane mile determined in Section 5.1 I.l.I to
determine Ihc cost of road maintenance services per new dwelling unit in each residential use.
5. I I. 1.6 Thc Counly Administrator shall determine that percentage of
road mainlenance costs funded by the Countywide General Fund, and shall multiply the cost of service
for each land use type determined in Section 5. ! I. 1.5 by that percentage.
5. I I. I. 7 The County Administrator shall determine Ibc percentage of the
Countp, vidc General Fund which is funded by ad valorem tax receipts from residential properties, and
multiply thc product determined in Section 5. I I. 1.6 by that percentage to ascertain thc assessment for
each residential land usc typc for assessable road maintenance services.
5. I 1.2 Nonresidential uses. Thc County Administrator shall determine, from the
dala of thc mos! recently-completed fiscal year, Ibc net cost of road maintenance services per thousand
square fcct ofcach nonrcsidential land usc, as follows:
5. I 1.2. i Thc County Administrator shall determine, from thc most recent
manual of thc Institute of Trafc Engineers, thc average number and length ofdaily trips per thousand
square feet for each nonresidential usc listed in Section 5.11.
5. I 1.2.2 Thc County Administrator shall multiply thc average number of
daily trips per thousand square feet by the average trip length.
5. II ,2.3 Thc County Administrator shall divide thc product determined
in Section 5. I 1.2.2 by the average daily Irafc capacity per lane mile at the acceptable level of service,
14
"2
as determined in thc County Comprehensive Plan, lo determine Ibc lane miles used by Ibc average
thousand square feet f.or each nonresidential use listed in Section 5.1 I.
5.11.2.4 Thc County Administrator shall multiply thc lane miles used by
each nonresidential u~, by thc cost of.maintenance per lane mile determined in Section 5.1 I.I.i to
determine Ibc cost of' road maintenance services per new Ibousand square feet in each nonresidential
USe.
5.11.2.5 Thc County Administrator shall (letcrminc that pcrccntagc of
road maintenance costs £undcd hy thc C'ountywidc General Fund. and shall multiply Iht cost of sen,'icc
f.or each land use tyT~C determined in Section 5.11.2.4 by that percentage.
5. I 1.2.6 Thc County Administrator shall determine thc percentage of thc
Count~vide General Fund which is funded by ad valorem tax receipts from nonresidential properties.
and multiply thc product determined in Section 5.11.2.5 by that perecntagc to ascerlain the assessment
for each nonresidential land usc type for assessable road maintenance services.
5.12 Support Services. An assessment is imposed within both Ibc incorporated and
unincorporatcd area of. thc County £or Ihat portion of Iht County cost of support services, including
facilities management, security, emergency medical services and helicopter operations, which is
variable with Ihc quantity of residential and nonresidential properly in the County.
Thc initial assessment for support services shall be:
COUNTYWIDE ASSESSMENT
UNINCORPORATED AREAS
INCORPORATED AND
Residential
For each single-family dwelling unit
For each dwelling unit in a multi family property
Mobile home
Nonresidential
Retail uses - per thousand square k'et of gross leasable area:
50.000 square feet or less
50,¢X)1 to 2fX),O00 square feet
2('~),~gH to 5('~'L0()0 square feet
Over 5¢~'L(~'~'} square feet
Of'ficc
uses - per Ihousand square feet of gross finished area
I 0,0OO square feet or less
IO.¢X)I to 50.000 square fcct
Over 50,000 square
56.26
41.56
49.62
69.55
52.16
41.73
41.73
96.48
81.98
72.30
Industrial uses - per thousand ~uare feet
Manufacturing 38.44
Warehousing 26.18
l.ight industrial 48.16
Business park 65.47
t Iotcl. per room 12.66
5.12. I Residential uses. The County Administrator shall determine, from the data of
the mosl recently-completed fiscal year. the net cost per dwelling unil for each residential land use. as
follows:
5.12. l.l The County Administrator shall annually determine, from thc
data of the most recently-completed fiscal year. thc net cost per capita of support services described in
Section 5.12.
15
5.12.1.2 The County Administrator shall determine, from thc most recent
census data. thc average number of persons residing in each residential use listed in Section 5.12.
5.12.1.3 Thc County Administralor shall multiply thc average cost of
support scrvices determined in Section 5.12. I. I hy Ibc factors derived in Section 5.12.2 to determine
thc annual cost of support services per new dwelling unit in each residential use.
5.12.1.4 Thc County Administrator shall determine that porccnta§c of
support costs funded by thc Countywide Gcncral Fund, and shall multiply thc cost of service for each
land usc typo determined in Section 5.12. 1.3 hy that perccntagc.
5.12. 1.5 Thc County Administrator shall determine the percentage of the
Countywide General Fund which is funded by ad valorem tax receipts from residential properties, and
multiply the product determined in Section 5.12.1.4 by that percentage to ascertain the assessment for
each residential land use type for assessable support services.
5.12.2 Nonrmidential uses. Thc County Administrator shall dctermine, from thc
data of the most recently-completed fiscal ycar, the net cost of support services per thousand squarc
fecl of each nonresidential land use. as follows:
5.12,2.1 Thc Counly Administrator shall annually determine, from thc
data of Ihe most recently-completed fiscal year. Ihe net cost per capita of Code Enforcement services
described in Section 5.12.
5.12.2.2 The County Administrator shall determine, from the data of the
most recent Trip Generation Manual of the Institute of Traffic Engineers. the average number of
employees per thou~nd square feet for each nonresidential land use listed in Section 5.12.
5.12.2.3 The County Administrator shall multiply the average cost per
capita of support services determined in Section 5.12.2. I by the factors derived in Section 5.12.2.2 to
determine the annual cost of expanded support sen'ices 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 service
for each land use type determined in Sect/on 5.12.2.3 by that percentage.
5.12,2.5 Thc County Administrator shall determine thc percentage of thc
Countywide General Fund which is funded by ad valorem tax receipts from nonresidential properties,
ami multiply the product determined in Section 5.12.2.4 by that percentage to ascertain the assessment
for each one thousand square feet of nonresidential land use type for assessable support services.
6 Exemptions.
Any owner of property otherwise receiving interim government services and subject to an
assessment therefi~r under this Ordinance may apply for exemption.
6.1 The applicant shall submit an application for exemption to thc County Administrator
not more than [30} days after the substantial completion of eligible real property improvements or
acquisition of tangible personal properly. Where the County Administrator has certified an alternate
date of substantial completion as provided in Section 3.12, thc County Administrator shall provide
notice thereof to the owner of property by certified mail addressed to thc owner as shown on the
current records of the Property Appraiser. The applicant shall submit an application not more than
{30] days following said notice. Any exemption not timely sought is waived.
6.2 Thc County Administrator shall apply the criteria for exemption set forth in Chapter
196. Florida Statutes. for exemption of property from ad valorem taxation, and shall render a decision
in writing within [30] days after a completed application is submitted. The County Administrator may
consult the Property Appraiser prior to determining eligibility of any application for exemption.
16
Ordinance.
Thc denial of any exemption may he appeah.'d in accordance ~ith Section 14 ~ff this
(, 4 It' the application is approved or an appeal is tn'anted. Ihc properly shall not hc subject
lo a.~.e,c~smenl. If thc Assessment Roll ha.s heen submitted Io Ihe Tax Colleclor poor to determination
of an application or apl'mai, thc County Attorney shall cause thc Roll Io be corrected Io reflect ~.uch
exemption.
7 Credits.
E~h assessed properly shall hc entitled Io credits againsl thc assessment otherwise determined
in Section 5.
7.1 In preparation of thc Roll f-or adoption, thc County Administrator shall subtract f-rom
thc amount othcrwi~ determined in Section-5, with respect to each assessed property, an amount cc:ual
to thc ad valorem taxes paid or payable (without discount for prcpayTnent) in respect of such property
for those fiscal years (and any prorated portions of-years otherwise includible under Sections 4.1 - 4.3
inclusive) in calculation of' thc Assessment Amount. Where thc amount of' ad valorem taxes assessed
for an otherwise includible fiscal year or portion of a fiscal year is not yet known at thc time of- Ibc
preparation 0£ Ibc Roll f-or adoption. Ibc County Administrator shall mulliply Ibc valuation of' Ibc
property on thc most recent tax roll by Ihc adopted millage f'or Ibc Counlywide General Fund lo derive
Ibc credi! against thc assessment for Countywide services. Where an assessmenl is made For more
than one includible fiscal year or portion of' year. a separate credit shall he allowed by thc County
Administrator f'or each such year based on Ihc adopted millage f'or Ihat year. For properties situated in
thc unincorporated areas of thc County and subject to taxation in thc Municipal Services Tax District
General Fund, thc County Administrator shall usc thc same method of'calculating a credit against such
taxes, utilizing thc applicable millages imposed for thc Municipal Services Tax District General Fund.
Where a millage rate has not yet hecn determined f'or a fiscal year in rcspec! of'which a credit is duc
under this section, thc County Administrator shall substitute the County's proposed ad valorem
taxation rate £or thc applicable Countywide General Fund and Municipal Services Tax District General
Fund under §2~X).065, Florida Statutes. f-or any fiscal year not yet commenced.
7.2 In addition to Ihc credit required in Section 7.1, f-or each poison who has legal or
equitable title Io real estate otherwise subject to assessment under this Ordinance and who maintains
thereon, as of January I of' any applicable fiscal year, the pcn'nancnl legal residence of' thc owner or
another legally or naturally dependent thereon, thc County Administrator shall subtract f-rom thc
amount olhcrwise determined in Section ~. For each applicable fiscal year or prorated portion thereof
included in Ihc assessment, an amount equal to S25.000 multiplied by thc County's ad valorem
taxation rate for any current or concluded fiscal year. or Ihc County's proposed ad valorem taxation
talc under §2(~').¢)6~. Florida Slatules. f-or any fiscal year nol yet commenced.
7,3
Ordinance.
Thc denial or limitation of any credit may be appealed under Section 14 of this
8 Review.
Thc County shall annually rc~'iew the interim government services special assessment and
revise thc special assessment ms necessary to accomplish thc purposes of this Ordinance.
17
9 Preparation of Assessment Rolls; Addition of Costs of Collection.
Subsequent to the provision of thc prol~y information hy thc Property Appraiser. including
thc legal description of the prop~y within thc Unit and the names and addresses of the owner of such
property, pursuant to ('hap,er I qT.3fi32{3}~bL Florida Stalutes. ami m~ latcr Ihan S~.T~tcmber Is, of each
year. the ('ounty Administrator shall cause to be prepared a Special Assessment Roll which contains
those properties that are subject to the .~cral r~..'speclive in,Cam governmental services special
assessments rt.-scribed imposed herein. The As~'~. smear Ri~ll shall contain Ibc property owner's name.
mailing '~ldres. s. legal description of Ibc prop~'fly and .qufficient detail Io permit ready identifies, ica of
each properly ~hich has re'ce,vet a ¢'erhficate c~f Occup;mey In the peri,RI betwet'n July Is, of the
previous year and June 3t~h of the current year. The As.~.essment Roll shall identify the t.vpe of
improvement on the pr¢~'~.'rty by land usc calegory and number of dwelling units, non-residential
square footage or number of hotel rooms, and Ihe non-;al valorem as.q..'ssments applicable to the
prolx'rty according to the adopted ('ount?,-ide C~eneral Fund lntc~'im C;overnmental Services Special
Assessment Schedule and the Mumcipal Services Tax DJslricl (;eneral Fund Special Assessment
Interim Governmental Services Special Assessment Schedule. The amount of each Assessment shall
be increased by eight per cent (8%l to defray Ibc Tax Collector's statutory commission of three per
cent {3',,}. the Property Appraiser's commission of one and one-half per cent (1.5%). the allowable
dLseount of four per cent {4%) and a County administrative cost of one per cent (I%).
I0 Adoption and Certification of Assessment Roll.
On thc day and hour olherwisc fixed for thc public hearing required under ~200.¢~'~5 {2} {c).
Florida Slatutcs. each year. the Board of ('ounty Commissioners shall hold a pt,bile hearing to adopt
thc Assessment Roll. Al lea,il twenty days prior lo thc public hearing, thc County shall cause Io be
publishcd in a newspaper generally circulated within Ihe (.'ounty, a notice of thc public hearing in
accordance with §197.3632. Florida Statutes. anti shall give notice to each person owning property
sub. jecl to thc assessment, by first-class United States mail. pursuant to §197.3632 (4Xb). Florida
Statutes. At thc public hearing, the County shall receive any whiten ob. lee,ions and hear testimony
from all interested persons. The County shall by resolution adopt thc Interim Governmental Services
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 thereafter timely deliver a certified
Assessment Roll to Ihe Tax Collector pursuant to Section 197.3632(5), Florida Statutes.
I I Collection of Interim Government Service Fees.
Thc special assessments adopted pursuant to Section I0 shall be collected by the uniform
method for collection of non-ad valorem assessments pursuant to Chapter 197.3032. Florida Slatules.
12 Special Revenue Funds; Revenue Allocation and Anticipation.
12.1 Thcrc is hereby cstablished a Special Assessment Special Revenue Trust Fund into
which all assessments c~]lccled under authority of this Ordinance shall be deposited, and which shall
contain divisions within which thc 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 thc Trust Fund into which
eight per cent (85;,) of tile gross amount of each assessment shall be deposited. The funds which
constitute this division of the Trust Ftmd shall be used for no purpose other than transfers in respect of
thc administrative costs ;uM commissions provided in Section 9 of this Ordinance.
12.1.2 (;ounty General Fund. There shall be a division of thc Trust Fund tL)r the
proceeds of C'ountywide assessments, into which all assessments collected pursuant to this Ordinance
for general countywide ser~'ices shall be deposited. The funds which constitute this division of
Trust [:told ;irc funds o1' the County ;md shall be part of the C'ounty's annual budget. The funds on
deposi! m 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 properlies
that pay the special assessment established herein.
18
2
12,1o3 ,Municipal Servicfl Tax Distrle! Genernl Fund. There shall be a d~vjsmn o~
thc Tm~t Fund fi~r thc proceeds of ~L~Mm~Is within thc uni~o~rat~ a~ only. into which all
as~ssmmts collated pursuant Io this ~dinance for municipal ~icm provid~ ~lcly Io thc tc~to~.
within tl~c Municipal Sc~icm Tax District shall ~ &~it~. ~c funds which constitute Ihis division
of thc Tm~t Fund arc funds of Iht Municipal Scn'icm Tax ~islHcl and shall ~ pan o~ Ihc [)ist~cC~
annual budget. 'l~c funds on dc~it in this division of thc Trust Fund shall ~ us~ for no put, se
olh~ than m~nsf~ lo thc Municipal ~c~'ices Tax District ~al Fund in rcimhu~l for thc
provision of municipal ~'ices to pro,flies thai pay Ih~ ~ial as~smcnt eslahlished IhL~cfor.
12.2 Allocation to Fhcal Year. The pnx:eeds of each as.%.'ssmcnt shall be allocated only to
thc fund and budget for thc fiscal year or years for which it was imposed, and shall be expended only
for thc provision or reimbursement of thc spcci ftc govcmmental services for which the assessment was
imposed {including any resulting enlargement or'ending fund balances), during thc fiscal year or years
in which such services were provided.
12.3 Revenue Anticipation. Consistent with thc requirements of gcncral law. thc County
may from time to time advance from other funds, or may issue rcvenuc anticipation notes, as necessary
to fund thc cost of applicable governmental sen'ices fin a fiscal year in respect of which assessments
arc imposed under this Ordinance hut arc not yet payable. Proceeds of assessments reccivcd after thc
conclusion of a fi~al year in which such ser,'ices were provided may be expended to reimburse thc
costs of such sen*ices provided in a concluded fi~al year, including hut not limited to thc repayment
of expenditures fi,nded in a concluded fi~al year from thc proceeds of revenue anticipation netes or
other fund trans£ers.
13 l)ufle~ of the County Adminislrator.
Thc dtdie~ of thc County Administralor shall
13.1 'Fo adminislcr thc Ordinance. including thc administration of thc Sl~:cial Revenue
Fund. in :~ccordancc with established policies of Ihc Board of Counly Commission, rs and Florida
Slalutes.
132 *Fo providc an annual written report and schedule to thc Board of County
Commissioners. and a courtesy copy thercoflo the Property Appraiser and the Tax Collector. showing
all recalculafions i'~:rformed under Section $ of this Ordinance. and to recommend any revisions in the
criteria or methodology set for'Ih in Section 5 which may seem appropfialc.
14 Appeals and AdjuMmenls.
14. I Any owner of property subject to assessment under this Ordinance shall have a right of
review, adjustment and appeal ofany assessment imposed under this Ordinance, relating to:
14. I. I An administrative determination of noncxemption under S~.:tion h. in whole or
in part;
Section 7.
14.1.2 An administrative determination ofcnlith:rnent Io or amount of any credit tinder
14.1.3 A claim Ihat thc amount of thc assessment exceeds the special benefit received
by virtue of thc escape of such properly from ad valorem taxation.
14.1.4 A claim that thc amount of thc assessment, in combination with ad valorem
taxes actually paid, imposes a nonuniform share of thc costs of government services upon thc property.
14.1.5 A claim that thc amount of thc assessment, in combination with ad valorem
taxes actually paid. is an aggregate sum that, if thc assessment were an ad valorem tax, would exceed
thc constitutional limit.
14.2 Any owner of property who has a claim or who is aggrieved by a determination
described in Section 14.1 shall file a written appeal with thc County Administrator within 45 days
(including Sundays and legal holidays) after thc date of publication of the Notice required in Section
19
I0. Failure to filc a limcly appeal shall be deemed a waiver ofsuch appeal. Thc appeal shall sc~ fonh:
4.2.1 Thc name and address of the owner;
14.2.2 Thc legal description of thc property in question;
14.2.3 If issued, the date of any building permit and the building permit number;
14.2.4 If issued, thc date of any certificate of occupancy and thc issuing agency:
14.2.5 A brief statement of each ground for review, adjustmcnl or appeal and thc
material facts supporting such ground.
14.3 Within 30 days of thc filing of any appeal, thc County Administrator shall rcvimv ;he
appeal dc novo and shall issue a written determination granting or denying, in whole or in part. thc
appeal. Thc County Administrator shall serve a copy of the determination by certified mail upon the
owner of the property at thc address specified in Section 14.2.1.
14,4 Within 30 (lays after thc mailing of thc written determination specified in Section
14.2.3, any owner aggrieved by a decision of Ihc County Administrator may appeal to thc Board of
County Commissioners, by filing a writlcn request with thc Clerk of thc Board. Thc appeal shall he
based ~lely on the materials submitled to and considered by the County Administralor, and ,:o n~.w~.
evidence or ground of appeal shall be considered by the Board. The decision or the Board shall be
final administrative action upon thc appeal.
! :5 Effect on Ordinance 88-2.3.
Ordinance No. 88-23, as amended, being an alternative method for thc creation and
implementation of Municipal Service Benefit Units. does not apply to thc circumstances that give risc
to Iht need for interim governmental scm'ices special assessments created by Ihis Ordinance.
Ordinance No. 88-23. as amended, is inapplicable to this Ordinance and is superseded hy this
Ordinance. hut only to this Ordinance and thc municipal service benefit unit and special assessment
created hereby.
! 6 ! nclusion in the Code of l,aws and Ordinances.
The provisions of this Ordinance shall become and be made a part of the Code of Laws and
Ordinances of C'ollier County, Florida. The sections oflhe 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 Conflict and Severability..
17.1 In thc cvcnt this Ordinance conflicts with any other ordinance or Collier County or
other applicable law. the more restrictive shall apply,
17.2 If any phrase or portion or this Ordinance is held invalid or unconstitutional by any
court of competent jt,ri~liction, such portion shall be deemed a separate, distinct and independent
provision and such holding shall not afl'cci thc validity of thc remaining portion.
17.3 If any particular assessment imposed under Section 5, but less than all such
assessments, is held invalid, Iht remaining assessments shall nevertheless continue.
17.4 If any of thc provisions of this Ordinance requiring assessment and collection through
the unifom~ method of assessment is held invalid, whether prospectively or retrospectively, thc
obligation of thc property owner therefor shall nevertheless continue. All amounts otherwise due and
payable in respect of any property under this Ordinance shall be deemed regulatory fees necessitated
by, proportional to. and segregated for. the cost of government services provided to n~v construction
without compensation, and shall be deemed due and payable by thc owner of such property upon thc
issuance of a Certificate of Occupancy therefor, and the County shall have an automatic lien upon thc
2O
properly Io .,,ccurc paymmt thereof, including, in Ibc case of involuntary collection, reasonable
coun~l Ices and courl costs. Thc issuance of a Cciqificatc of Occupancy without payment of' such
amount shall nol extinguish thc obligation Ihcrcf'or.
Construction.
This ordinance shall be liberally conslmed to cfTectualc its public purpo~.
19 Effective Date.
This Ordinance shall become effective upon filing with thc Department of State.
Notwithstanding any other provision of Ibis Ordinance, assc.,ssmcnts hereafter imposed under this
Ordinance shall be based only upon benefits provided to asscsscd properties aller April I. 1998.
PASSED AND DULY ADOPTED by thc Board of County Commissioners of Collier County.
Florida, this .~/day of.~__,z..e_~. 1998.
ATI'EST:
DWIGIIT E. BRCX'K, CLERK
BOARD OF COUNTY COMMISSIONERS
COLLIER COUNTY, FLORIDA
By: "//, ,: '"'"'~'/~'/*' '*',, .' ', By: [~_Nf~\ ~_~. ~
P~. RBARA B. BERRY. CHA~IRM~N
Approved as to form and legal sufficiency:
David C. Wcigcl
County Attorney
21
STATE OF FLORIDA)
COUNTY OF COLLIER)
I, DWIGHT E. BROCK, Clerk of Courts in and for the Twentieth
Judicial Circuit, Collier County, Florida, do hereby certify that the
foregoing is a true copy of:
ORDINANCE NO. 98-25
Which was adopted by the Board of County Commissioners on the 31st day
of March, 1998, during Special Session.
WITNESS my hand and the official seal of the Board of County
Commissioners of Collier County, Florida, this 31st day of March, 1998.
DWIGHT E. BROCK .,.~"'
Clerk of Courts and~lerk
Ex-officio to Board~of
County Commissione=s.
By: Ellie Hoffman ~,?,-;
Deputy Clerk ~ :~ ':
30 '98 16:07 FROm COLLIER CNTY TAX COLL P~G~.~I
COLLIXR COUNTY TAX COLLECTOR
COURTHOUSE-BLDG C!
NAPI.F.S, FLORIDA a4112.4997
(941) 774-81'/I
DATE: __ Mnr~h_~O ~ lqqR
ATTN: David We i 9.': 1
COMPA~N'Y:
FAX ~
~BER OF PAGF~ (~CL~G ~IS CO~R
~OM:~ 1. Carlton
2
CO,VLPANY:
COLLIER COUNTY TAX COLLECTOR
3301 F.. TAM~A~d TRAIl., BLDG. Ci
NAPLES, FLORIDA ~112-4997
VAX #
SHOUI.D Y(}U HAVE ANY QUESTIONS, PI.EASE CALL: _ 77,~- ~77 ~
David - tl(:ri: i:; thE: copy of the letter we just
¢:O.~I M EN-I'.~:
Mazch 30, ! 998
~OM
¢01.1.|£1;/ CNT¥ TAX COLL
COLLIER COUNTY TAX CCXLECTOFI
PAGE.~
I lonor~btc Bs,"btra Berry, Cl~irman
Collier C, omty Board o£ Commi~s
3301 E. TazniamiTr~l Adm Bldg.
Naples, Florida 341 ! 2
RE: 1:00 P.M. Board Mee6n8 - Interim Govemmemal S~vice F~
I respect, fully and scrioudy qucstion whcthcr this Icv~ meets the legal requ~cn~nts for a
Tax, Spec~ Asscssmcnt or a Fcc. As I write this lctter, I would be mo~ hesitant to place this
l,_-vy on our official November Tax Notice In my opin/on, this lcvy is qucstionable as · lien on
proper'des in Collier Count~. In May 1997 1 sh~tred with your Attorney my Attomcy's Legal
opinion of this Interim Ch~vcmment~l Service Fcc.
I have two requests ofthe Board of County Commissioners that would help put my mind
at ease as k de;tls with thi~ lntc~im Oovernmenutl Service Fee being placed on thc tax not. icc.
(I) Ir'you would writc to the Department of'Revenue in T£1aha.xsee and get a legal
opinion on lc-vying thc Interim C~0vertunentz] Service Fee either as, or being used as a Non-ad
V~lotc-m SpeciaJ Assessment and having it coHcctcd on our official November Tax Notice.
(2) Should you ~k mr to pLsce this levy on the tax bill. my coi, u,ct will hold me
harmless and aJso indemnify mc in the event ofany lawsuit naming mc as a defendant and I ~
chaxgc thc two Statutory I-'cos (nccessary Administrative costs and actual Collcetion costs).
Sincerely,