It is hereby ascertained, determined, and declared that:
(a) Pursuant to Florida Constitution, Art. VIII, § 2(b) and F.S. §§ 166.021 and 166.041, the City Commission has all powers of local self-government to perform municipal functions and to render municipal services in a manner not inconsistent with law, and such power may be exercised by the enactment of city ordinances.
(b) The City Commission may exercise any governmental, corporate, or proprietary power for a municipal purpose except when expressly prohibited by law, and the City Commission may legislate on any subject matter on which the Florida Legislature may act, except those subjects described in F.S. § 166.021(3)(a), (b), (c), and (d). The subject matter of F.S. § 166.021(3)(a), (b), (c), and (d), are not relevant to the imposition of assessments related to fire rescue services, facilities or programs of the city.
(c) The purpose of this article is to (1) provide procedures and standards for the imposition of city-wide fire rescue assessments under the general home rule powers of a municipality to impose special assessments; (2) authorize a procedure for the funding of fire rescue services, facilities, or programs providing special benefits to property within the city; and (3) legislatively determine the special benefit provided to assessed property from the provision of the city's consolidated fire rescue services.
(d) The annual fire rescue assessments, to be imposed using the procedures provided in this article, shall constitute non-ad valorem assessments within the meaning and intent of the Uniform Assessment Collection Act.
(e) The fire rescue assessments to be imposed using the procedures provided in this article are imposed by the City Commission, not the Palm Beach County Board of County Commissioners, Property Appraiser or Tax Collector. The duties of the Property Appraiser and Tax Collector under the provisions of this article and the Uniform Assessment Collection Act are ministerial.
(Ord. No. 01-34, § 1.03, 7-11-01)