When used in this chapter, the following terms shall have the following meanings, unless the context clearly requires otherwise.
ANNUAL ASSESSMENT RESOLUTION. The resolution described in § 36.17 hereof, approving an assessment roll for a specific fiscal year.
ASSESSMENT. A special assessment imposed by the Commission pursuant to this chapter to fund or expedite recovery of the capital cost of capital Improvements or the service cost of essential services. The term ASSESSMENT and the reference to non-ad valorem assessments herein means those assessments which are not based solely upon millage and which can become a lien against a homestead as permitted by Article X, Section 4 of the Florida Constitution. ASSESSMENT may include capital costs or service costs, or any combination of those costs, associated with the review, planning, investigation, analysis, permitting, notice, enforcement, remediation, improvement, provision of services, demolition or removal, or any combination of those, to abate a public nuisance.
ASSESSMENT AREA. Any of specific areas created by resolution of the Commission pursuant to § 36.11 hereof, that specially benefit from capital improvements or essential services.
ASSESSMENT COORDINATOR. The City Administrator or such person's designee.
ASSESSMENT UNIT. The apportionment unit utilized to determine the assessment for each parcel of property, as set forth in the Initial assessment resolution. ASSESSMENT UNITS may include, by way of example and not limitation, one or a combination of the following: front footage, land area, improvement area, equivalent residential connections or units, permitted land use, trip generation rates, rights to future trip generation capacity under applicable concurrency management regulations, property value or any other physical characteristic or reasonably expected use of the property that is related to the capital improvements or essential services to be funded from proceeds of the assessment.
CAPITAL ASSET. Property, plant and equipment and intangible assets intended or likely to produce benefits or relieve burdens in future accounting periods beyond the current period.
CAPITAL COST. All or any portion of the costs that are properly attributable to the acquisition, design, permitting, preparation, construction, installation, reconstruction, renewal or replacement (including demolition, environmental mitigation and relocation) of a capital asset under generally accepted accounting principles; and including reimbursement to the city for any funds advanced for capital cost and interest or debt service on any interfund or intrafund loan or other obligations for such purposes.
CAPITAL IMPROVEMENTS. One or more capital asset acquired, designed, permitted, prepared, constructed, installed, reconstructed, renewed or replaced (including demolition, environmental mitigation and relocation) in whole or in part by the city which provide a special benefit to lands within an assessment area. The term shall include the recovery of costs from undeveloped or underdeveloped lands that benefit from the availability of capital improvements as a supplemental or alternative means to pay for or reimburse the city for providing such improvements.
CITY. The City of Mexico Beach, Florida.
COMMISSION. The City Commission of the City of Mexico Beach, Florida.
ESSENTIAL SERVICES. The services, facilities, or programs which provide a special benefit to, or relieve a burden attributable to, lands within an assessment area.
FINAL ASSESSMENT RESOLUTION. The resolution described in § 36.16 hereof, which shall confirm, modify or repeal the initial assessment resolution and which shall be the final proceeding for the imposition of an assessment.
FISCAL YEAR. The period commencing on October 1 of each year and continuing through the following September 30, or such other period as may be prescribed by law as the fiscal year for the city.
GOVERNMENT PROPERTY. Property owned by the United States of America, the State of Florida, a county, a special district, a municipal corporation, or any of their respective agencies or political subdivisions.
INITIAL ASSESSMENT RESOLUTION. The resolution described in § 36.12 hereof, which shall be the initial proceeding for the imposition of an assessment.
OBLIGATIONS. Bonds or other evidence of indebtedness including but not limited to, notes, commercial paper, capital leases or any other obligation issued or incurred to finance capital improvements which may be secured, in whole or in part, by proceeds of the assessments.
ORDINANCE. This capital improvement and essential services assessment ordinance.
PLEDGED REVENUE. As to any series of obligations, (A) the proceeds of such obligations, including investment earnings, (B) proceeds of the assessments pledged to secure the payment of such obligations, and (C) any other legally available non-ad valorem revenue pledged, at the Commission's sole option, to secure the payment of such obligations, as specified by this chapter and any resolution authorizing such obligations.
PROPERTY APPRAISER. The Bay County Property Appraiser.
RESOLUTION OF INTENT. The resolution expressing the Commission's intent to collect Assessments on the ad valorem tax bill required by the Uniform Assessment Collection Act.
SERVICE COST. All or any portion of the expenses that are properly attributable to the provision of essential services under generally accepted accounting principles; and including reimbursement to the city for any funds advanced for such expenses and interest on any interfund or intrafund loan for such purposes.
TAX COLLECTOR. The Bay County Tax Collector.
TAX ROLL. The real property ad valorem tax assessment roll maintained by the property appraiser for the purpose of the levy and collection of ad valorem taxes.
UNIFORM ASSESSMENT COLLECTION ACT. F.S. §§ 197.3632 and 197.3635, or any successor statutes authorizing the collection of non-ad valorem assessments on the same bill as ad valorem taxes, and any applicable regulations promulgated thereunder.
(Ord. 632, passed 2-9-2016)