(A) Purpose. All special assessments imposed by the City subsequent to May 1, 2017, shall be governed by the provisions of this subchapter.
(B) Definitions. As used in this subchapter, the following words and terms shall have the following meanings, unless the context clearly otherwise requires:
ASSESSED PROPERTY. All parcels of land included on the Assessment Roll that receive a special benefit from the delivery of the service, facility or program or provision of a Local Improvement identified in the Initial Assessment Resolution.
ASSESSMENT. A special assessment imposed by the City pursuant to this subchapter to fund the Capital Cost or Project Cost, if obligations are issued, of Local Improvements or the Service Cost of services that provide a special benefit to property as a consequence of a logical relationship to the value, use, or characteristics of property identified in an Initial Assessment Resolution. The term "Assessment" shall include Capital Assessments and Service Assessments.
ASSESSMENT AREA. Any of the areas created by resolution of the Council pursuant to § 56.41(A) hereof, that specially benefit from a Local Improvement or service, facility, or program.
ASSESSMENT UNIT. The unit or criteria 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 only and not limitation, one or a combination of the following: front footage, platted lots or parcels of record, vested lots, land area, improvement area, equivalent residential connections, equivalent residential 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 has a logical relationship to the Local Improvement or service to be funded from proceeds of the Assessment.
BUILDING. Any structure, whether temporary or permanent, built for support, shelter or enclosure of persons, chattel or property of any kind. This term shall include mobile homes or any vehicles serving in any way the function of a building.
BUILDING PERMIT. An official document or certificate issued by the City, under the authority of ordinance or law, authorizing the construction or siting of any Building within the City. The term BUILDING PERMIT shall also include set up or tie down permits for those structures or Buildings, such as a mobile home, that do not require a Building Permit in order to be constructed.
CAPITAL ASSESSMENT. A special assessment imposed by the City pursuant to this subchapter to fund the Capital Cost or Project Cost, if obligations are issued, of Local Improvements that provide a special benefit to property as a consequence of a logical relationship to the value, use, or characteristics of property identified in an Initial Assessment Resolution.
CAPITAL COST. All or any portion of the expenses that are properly attributable to the acquisition, design, construction, installation, reconstruction, renewal or replacement (including demolition, environmental mitigation and relocation) of Local Improvements and imposition of the related Assessments under generally accepted accounting principles and including reimbursement to the City for any funds advanced for Capital Cost and interest on any interfund or intrafund loan for such purposes.
CLERK. The clerk of the circuit court for the City, ex-officio clerk of the Council, or such other person as may be duly authorized to act on such person's behalf.
CITY. The City of Palm Bay, Florida.
CITY MANAGER. The chief administrative officer of the City, or such person's designee.
COUNCIL. The City of Palm Bay City Council.
FISCAL YEAR. That period commencing October 1st of each year and continuing through the next succeeding September 30th, 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 or any agency thereof, the State of Florida or any agency thereof, a county, a special district or a municipal corporation.
LOCAL IMPROVEMENT. A capital improvement acquired, constructed or installed by the City for the special benefit of a neighborhood or other Assessment Area.
MAXIMUM ASSESSMENT RATE. The maximum rate of assessment established by the Final Assessment Resolution for the service, facility, program, or Local Improvement identified in the Initial Assessment Resolution.
OBLIGATIONS. Bonds or other evidence of indebtedness including but not limited to, notes, commercial paper, capital leases, reimbursable advances by the City, or any other obligation issued or incurred to finance any portion of the Project Cost of Local Improvements and secured, in whole or in part, by proceeds of the Assessments.
ORDINANCE or SUBCHAPTER. This Master Capital Project and Service Assessment Ordinance, as it may be amended from time-to-time.
OWNER. The Person reflected as the owner of Assessed Property on the Tax Roll.
PERSON. Any individual, partnership, firm, organization, corporation, association, or any other legal entity, whether singular or plural, masculine or feminine, as the context may require.
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 Council's sole option, to secure the payment of such Obligations, as specified by the ordinance or resolution authorizing such Obligations.
PRELIMINARY RATE RESOLUTION. The resolution described in § 56.42(H) hereof initiating the annual process for updating the annual Assessment Roll and directing the reimposition of Service Assessments pursuant to an Annual Rate Resolution.
PROJECT COST. (A) The Capital Cost of a Local Improvement, (B) the Transaction Cost associated with the Obligations which financed the Local Improvement, (C) interest accruing on such Obligations for such period of time as the Council deems appropriate, (D) the debt service reserve fund or account, if any, established for the Obligations which financed the Local Improvement, and (E) any other costs or expenses related thereto.
PROPERTY APPRAISER. The Brevard County Property Appraiser.
RESOLUTION OF INTENT. The resolution expressing the Council's intent to collect assessments on the ad valorem tax bill required by the Uniform Assessment Collection Act.
SERVICE ASSESSMENT. A special assessment imposed by the City pursuant to this subchapter to fund the Service Cost of services that provide a special benefit to property as a consequence of a logical relationship to the value, use, or characteristics of property identified in an Initial Assessment Resolution.
SERVICE COST. The amount necessary in any Fiscal Year to fund the provision of a defined service, facility, or program which provides a special benefit to Assessed Property, and can include, but is not limited to: (A) the cost of physical construction, reconstruction or completion of any required facility or improvement; (B) the costs incurred in any required acquisition or purchase; (C) the cost of all labor, materials, machinery, and equipment; (D) the cost of fuel, parts, supplies, maintenance, repairs, and utilities; (E) the cost of computer services, data processing, and communications; (F) the cost of all lands and interest therein, leases, property rights, easements, and franchises of any nature whatsoever; (G) the cost of any indemnity or surety bonds and premiums for insurance; (H) the cost of salaries, volunteer pay, workers' compensation insurance, or other employment benefits; (I) the cost of uniforms, training, travel, and per diem; (J) the cost of construction plans and specifications, surveys and estimates of costs; (K) the cost of engineering, financial, legal, and other professional services; (L) the costs of compliance with any contracts or agreements entered into by the City relating to the provision of said services; (M) all costs associated with the structure, implementation, collection, and enforcement of the Assessments, including any service charges of the Clerk, Tax Collector, or Property Appraiser, and delinquent amounts from prior impositions, and amounts necessary to off-set discounts received for early payment of Assessments pursuant to the Uniform Assessment Collection Act or for early payment of Assessments collected pursuant to § 56.44(B) herein; (N) all other costs and expenses necessary or incidental to the acquisition, provision, or construction of the service, facility, or program to be funded by the Assessment, and such other expenses as may be necessary or incidental to any related financing authorized by the Council by subsequent resolution; (O) an amount for contingencies and anticipated delinquencies and uncollectible Assessments; and (P) reimbursement to the City or any other Person for any money advanced for any costs incurred by the City or such Person in connection with any of the foregoing items of Service Cost.
SUBCHAPTER. See ORDINANCE.
TAX COLLECTOR. The Brevard 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.
TRANSACTION COST. The costs, fees and expenses incurred by the City in connection with the issuance and sale of any series of Obligations, including but not limited to (A) rating agency and other financing fees; (B) the fees and disbursements of bond counsel; (C) the underwriters' discount; (D) the fees and disbursements of the City's financial advisor; (E) the costs of preparing and printing the Obligations, the preliminary official statement, the final official statement, and all other documentation supporting issuance of the Obligations; (F) the fees payable in respect of any municipal bond insurance policy; (G) administrative, development, credit review, and all other fees associated with any pooled commercial paper or similar interim financing program; and (H) any other costs of a similar nature incurred in connection with issuance of such Obligations.
UNIFORM ASSESSMENT COLLECTION ACT. Sections 197.3632 and 197.3635, Florida Statutes, as amended from time-to-time, 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.
(C) Interpretation. Unless the context indicates otherwise, words importing the singular number include the plural number, and vice versa; the terms "hereof," "hereby," "herein," "hereto," "hereunder" and similar terms refer to this subchapter; and the term "hereafter" means after, and the term "heretofore" means before the effective date of this subchapter. Words of any gender include the correlative words of the other genders, unless the context indicates otherwise.
(D) Findings. It is hereby ascertained, determined, and declared that:
(1) Pursuant to Article VIII, section 2, Florida Constitution, section 166.021, Florida Statutes, and the City of Palm Bay Charter, the City has all powers of local self-government to perform municipal functions and to render municipal services except as otherwise provided by law and such power may be exercised by the enactment of City ordinances.
(2) In 2016, the City's electors voted to amend section 6.02 of the City Charter to allow for the imposition of Assessments to fund a wide range of projects without prior referendum approval.
(3) The Assessments to be imposed pursuant to this subchapter shall constitute non-ad valorem assessments within the meaning and intent of the Uniform Assessment Collection Act.
(4) The Assessments to be imposed pursuant to this subchapter are imposed by the Council, not Brevard County, the Property Appraiser, or Tax Collector. The duties of the Property Appraiser and Tax Collector under the Uniform Assessment Collection Act are ministerial.
(5) The purpose of this subchapter is to: (1) provide procedures and standards for the imposition of Assessments within the City by resolution under the general home rule powers of a City to impose special assessments, and (2) authorize a procedure for the funding of public services, facilities, programs, or Local Improvements providing special benefit to subsequently identified property within the City.
(Ord. 2017-35, passed 5-4-17)