§ 42-81. Annual emergency medical service non-ad valorem assessment—Method of collection non-ad valorem assessment.

(a)

There is hereby imposed an EMS non-ad valorem assessment for the provision of emergency medical services on all improved real property within the benefit unit. The amount of such EMS non-ad valorem assessment for such emergency medical service shall be at the rate established, from time to time, and amended as provided herein and by use of the formula provided in subsections 42-95(c) and (d). The EMS non-ad valorem assessment shall be imposed against all improved real property in the benefit unit if such real property is improved on the first day of September prior to the fiscal year in which the EMS non-ad valorem assessment is imposed. The EMS non-ad valorem assessment shall be applied to each unit, lot or parcel.

(b)

On or before the 15th day of September of each year, the board shall hold a public hearing to adopt:

(1)

A budget for the operation and maintenance of the emergency medical services program for the ensuing county fiscal year, including funds for the payment of outstanding and anticipated indebtedness, including all reserves necessary in connection with such financing, for the providing of contributions into such reserves as deemed necessary for future capital and land acquisitions and renewal and replacement of existing facilities and equipment, for the enforcement and administration of the billing and collection of the EMS non-ad valorem assessments, provided for under the provisions of this article, including necessary reserves for anticipated delinquent or uncollectible EMS non-ad valorem assessments and service charges and for the payment of the current operations and maintenance of such facilities and programs;

(2)

A rate resolution incorporating a schedule of the EMS non-ad valorem assessments to be imposed upon all improved real property. Such schedule shall provide sufficient revenues to fund the provision of the emergency medical services within each benefit unit. Such schedule shall only be presented to the board at a public hearing if an increase to the previous year's schedule is requested.

(3)

Notice of such public hearing shall be published in a newspaper of general circulation (as defined in F.S. ch. 50), in the county at least twice, with the first publication being at least 20 days prior to the public hearing. Such public hearing may be continued to a date certain without the necessity of further newspaper advertisement or public notice.

(c)

The non-ad valorem assessments levied pursuant to this article shall be collected by the tax collector in accordance with F.S. § 197.3632.

(Ord. No. 04-48, § 2, 11-30-04)