§ 98-52. Scope of annual fire service non-ad valorem special assessment delinquency.

7.01 The Fire Service Non-Ad Valorem Special Assessment shall be established, and amended as required, by resolution using a methodology that sets an assessment proportionate to benefits as established using the information and standards set forth in section 98-51 above. The special assessment adopted pursuant to this ordinance shall be applicable to each lot, unit or parcel of improved real property for the availability and provision of fire protection services, with the exception of the following governmental and not-for-profit property uses exempted by the board:

7100	Church
7211	Church owned educational building
7310	Clinic
8110	Military—Improved land
8300	School—Public—Improved parcels
8400	College
8610	County owned land—Improved
8620	Utility division properties
8640	County agency other than BOCC—Improved
8660	Housing authority—Improved
8710	State owned land—Improved
8810	Federal owned land—Improved
8910	Municipal owned land—Improved
9010	Leased county/city property—Improved
9170	Water and sewer service

 

The funding for these exemptions shall come from the Fire MSTU. Funding for these exemptions shall not come from the proceeds derived directly from the Fire Service Non-Ad Valorem Special Assessment. Because these exemptionsare funded by an external funding source, the grant of these exemptions does not have any impact upon the amount of the Fire Service Non-Ad Valorem Special Assessment to be imposed upon remaining nonexempt parcels.

7.02 The owner and description of each unit, lot or parcel of improved real property shall be that designated on the most current real property assessment roll maintained by the property appraiser.

7.03 The Fire Service Non-Ad Valorem Special Assessment shall become delinquent if not fully paid by the 31st day of March of the fiscal year for which the Fire Service Non-Ad Valorem Special Assessment is imposed.

7.04 In accordance with F.S. § 125.01(r), the Fire Service Non-Ad Valorem Special Assessment will only be assessed on agricultural lands if those lands have a residential dwelling or nonresidential farm building. The assessment must be based solely on the special benefit accruing to that portion of the land consisting of the residential dwelling and curtilage, and qualifying nonresidential farm buildings.

7.05 In accordance with F.S. § 125.01(r), the Fire Service Non-Ad Valorem Special Assessment will not be assessed on a nonresidential farm building unless it has a just value in excess of $10,000.00. Additionally, "agricultural pole barns" are not subject to the special assessment. Agricultural pole barns are defined as a nonresidential farm building in which 70 percent or more of the perimeter walls are permanently open and allow free ingress and egress.

(Ord. No. 06-045, § 7, 8-8-06; Ord. No. 2008-35, § 7, 9-9-08; Ord. No. 2018-16, § 1, 7-10-18)