HB 1467 2003
1	A bill to be entitled
2	An act relating to the Southern Manatee Fire and Rescue
3	District, in Manatee County; amending chapter 2000-402,
4	Laws of Florida; revising the district’s non-ad valorem
5	assessments schedule; conforming the district’s charter to
6	section 191.009, Florida Statutes, relating to impact
7	fees; revising the district’s impact fee schedule;
8	incorporating the district’s authority granted by
9	referendum to levy ad valorem taxes; providing an
10	effective date.
11
12	Be It Enacted by the Legislature of the State of Florida:
13
14	Section 1. Sections 6, 7, and 8 of chapter 2000-402, Laws
15	of Florida, are amended to read:
16	Section 6. Schedule of non-ad valorem assessments.--The
17	non-ad valorem assessment rates that the district currently
18	charges is hereby confirmed and ratified. Non-ad valorem
19	assessment rates set by the board may exceed the maximum rates
20	established by special act, the previous year’s resolution, or
21	referendum in an amount not to exceed the average annual growth
22	rate in Florida personal income over the previous 5 years. Non-
23	ad valorem assessment rate increases within the personal income
24	threshold are deemed to be within the maximum rate authorized by
25	law at the time of initial imposition. Proposed non-ad valorem
26	assessment increases which exceed the rate set the previous
27	fiscal year or the rate previously set by special act by more
28	than the average annual growth rate in Florida personal income
29	over the last 5 years must be approved by referendum of the
30	electors of the district. Non-ad valorem assessments shall be
31	imposed, collected, and enforced pursuant to section 191.011,
32	Florida Statutes.The assessment procedures and amount, as set
33	forth herein, represent the manner to be followed and the
34	maximum allowable rates that may be charged by the district, if
35	needed. For assessment purposes, all property within the
36	district shall be divided into three general classifications:
37	vacant parcels, residential parcels, and commercial/industrial
38	parcels.
39	(1) Vacant parcels shall include all parcels that are
40	essentially undeveloped and are usually classified by the
41	property appraiser as use code types "0000," "0004," "1000,"
42	"4000," "9800," "9900," and "5000" through "7000." The maximum
43	annual assessment for these parcels shall be:
44	(a) Vacant platted lots (use code 0000) or unbuilt
45	condominia (use code 0004) $4 per lot or condominium.
46	(b) Unsubdivided acreage (use codes 5000 through 7000 and
47	9800, 9900, and 9901) $2 per acre or fraction thereof, except
48	that not more than $250 may be assessed against any one parcel.
49	(c) Vacant commercial and industrial parcels, per lot or
50	parcel (use codes 1000 and 4000) $4 per lot or parcel.
51
52	Whenever a residential unit is located on a parcel defined
53	herein as vacant, the residential plot shall be considered as
54	one lot or one acre, with the balance of the parcel being
55	assessed as vacant land in accordance with the schedule herein.
56	Whenever an agricultural or commercial building or structure is
57	located on a parcel defined herein as vacant, the building or
58	structure shall be assessed in accordance with the schedule of
59	commercial/industrial assessments.
60	(2) Residential parcels include all parcels that are
61	developed for residential purposes and are usually classified by
62	the property appraiser as use code types "0100" through "0800,"
63	"0801," "0803," and "2802." All residential parcels shall be
64	assessed by the number and size of dwelling units per parcel.
65	Surcharges may be assigned by the district for dwelling units
66	located on the third or higher floors. The maximum annual
67	assessment for these parcels shall be:
68	(a) Single family residential (use code 0100) shall be
69	assessed per dwelling unit. The base assessment for all
70	dwellings may not exceed $60 for the first 1,000 square feet.
71	Each square foot above 1,000 square feet shall be assessed at a
72	rate not to exceed $0.04 per square foot.
73	(b) Condominia residential (use code 0400) shall be
74	assessed $90 per dwelling unit.
75	(c) Mobile homes (use codes 0200 or 0204) shall be
76	assessed $80 per dwelling unit.
77	(d) Multifamily residential (use codes 0300 and 0800),
78	cooperatives (use code 0500), retirement homes (use code 0600),
79	and miscellaneous residential uses (use code 0700) shall be
80	assessed $90 per dwelling unit or, in the case of group
81	quarters, per bedroom.
82	(e) Mobile home or travel trailer parks (use code 2802)
83	shall be assessed $80 per dwelling unit or available rental
84	space as applicable.
85	(f) Any other residential unit, including, but not limited
86	to, the residential portions of mixed uses (use code 1200),
87	shall be assessed $90 per dwelling unit.
88	(3)(a) Commercial/industrial parcels shall include all
89	other developed parcels that are not included in the residential
90	category as defined above. All commercial/industrial parcels
91	shall be assessed on a square footage basis for all buildings
92	and structures in accordance with the following schedule and
93	hazard classification. The district may or may not vary the
94	assessment by hazard classifications as set forth herein.
95	(b) The base assessment for all buildings and structures
96	shall be $200 for the first 1,000 square feet on a parcel. The
97	schedule for all square footage above 1,000 square feet is as
98	follows. However, the district may grant an improved hazard
99	rating to all or part of the buildings and structures if they
100	are equipped with complete internal fire suppression facilities.
101	Category Use Codes Square Foot Assessment
102	Mercantile (M) 1100,1200,1300,1400, 1500,1600,1604,2900 $0.0525 per sq. ft.
103	Business (B) 1700,1704,1800,1900, 1904,2200,2300,2400, 2500,2600,3000,3600 $0.0525 per sq. ft.
104	Assembly (A) 2100,3100,3200,3300, 3400,3500,3700,3800, 3900,7600,7700,7900 $0.0675 per sq. ft.
105	Factory/ Industrial (F) 4100,4104,4400,4500, 4600,4700,9100 $0.0900 per sq. ft.
106	Storage (S) 2000,2700,2800,4900 $0.0900 per sq. ft.
107	Hazardous (H) 4200,4300,4800,4804 $0.1050 per sq. ft.
108	Institutional (I) 7000,7100,7200,7300, 7400,7800,8400,8500, 9200 $0.0600 per sq. ft.
109	(c) Whenever a parcel is used for multiple hazard
110	classifications, the district may vary the assessment in
111	accordance with actual categories.
112	(d) The board of commissioners shall have the authority to
113	further define these use code numbers subject to information
114	received from the property appraiser's office.
115	(e) Whenever one industrial complex under single ownership
116	has more than 2.5 million square feet of structures on a site of
117	contiguous parcels or a site of parcels that would be contiguous
118	except that they are dissected by one or more transportation
119	rights-of-way, the maximum fire tax assessment may not exceed
120	one-half of the adopted fire tax rate for that tax year for
121	factory industrial use. Such rate shall be applied to all
122	structural square footage in the complex regardless of actual
123	use or use classification.
124	Section 7. Impact fees.--
125	(1)(a) It is hereby found and determined that the district
126	is located in one of the fastest growing areas of Manatee
127	County, which is itself experiencing one of the highest growth
128	rates in the nation. New construction and resulting population
129	growth have placed a strain upon the capabilities of the
130	district to continue providing the high level of professional
131	fire protection and emergency service for which the residents of
132	the district pay and which they deserve.
133	(b) It is hereby declared that the cost of new facilities
134	for fire protection and emergency service should be borne by new
135	users of the district services to the extent new construction
136	requires new facilities, but only to that extent. It is the
137	legislative intent of this section to transfer to the new users
138	of the district's fire protection and emergency services a fair
139	share of the costs that new users impose on the district for new
140	facilities.
141	(c) It is hereby declared that the amount of the impact
142	fees provided for in this section are just, reasonable, and
143	equitable.
144	(d) On September 10, 2002, the district’s electors
145	approved a referendum authorizing the district to increase
146	impact fees on new construction.
147	(2) No person may issue or obtain a building permit for
148	new residential dwelling units or new commercial or industrial
149	structures within the district, or issue or obtain construction
150	plan approval for new mobile home or recreational or travel
151	trailer park developments located within the district, until the
152	developer thereof has paid the applicable impact fee to the
153	district, according to a schedule determined annually by the
154	board in accordance with chapter 191, Florida Statutes, as
155	amended from time to time. The maximum impact fee shall not
156	exceed the followingas follows: each new residential dwelling
157	unit, $1,000$150; new commercial or industrial structures,
158	$1,500$310 up to 5,000 square feet, and $1,500$310 plus $0.50
159	$0.08per square foot above 5,000 square feet for structures
160	5,000 square feet or over; new recreational or travel trailer
161	park developments, $300$40per lot or permitted space.
162	(3) The impact fees collected by the district pursuant to
163	this section shall be kept as a separate fund from other
164	revenues of the district and shall be used exclusively for the
165	acquisition, purchase, or construction of new facilities or
166	portions thereof required to provide fire protection and
167	emergency service to new construction. "New facilities" means
168	land, buildings, and capital equipment, including, but not
169	limited to, fire and emergency vehicles and radio-telemetry
170	equipment. The fees may not be used for the acquisition,
171	purchase, or construction of facilities which must be obtained
172	in any event, regardless of growth within the district. The
173	board of fire commissioners shall maintain adequate records to
174	ensure that impact fees are expended only for permissible new
175	facilities.
176	Section 8. Other district powers, functions, and
177	duties.--In addition to any powers set forth in this act, the
178	district shall hold all powers, functions, and duties set forth
179	in chapters 189, 191, and 197, Florida Statutes, as they may be
180	amended from time to time, including, but not limited to, ad
181	valorem taxation, bond issuance, other revenue-raising
182	capabilities, budget preparation and approval, liens and
183	foreclosure of liens, use of tax deeds and tax certificates as
184	appropriate for non-ad valorem assessments, and contractual
185	agreements. The district may be financed by any method
186	established in this act, chapter 189, Florida Statutes, or
187	chapter 191, Florida Statutes, or any other applicable general
188	or special law, as they may be amended from time to time. The
189	district shall also have the authority to levy an ad valorem
190	millage not to exceed 3.75 mills annually pursuant to referendum
191	approval of the district’s electors on September 10, 2002, as
192	authorized by section 191.009(1), Florida Statutes.
193	Section 2. This act shall take effect upon becoming a law.