HB 1467 2003
   
1 CHAMBER ACTION
2         
3         
4         
5         
6          The Committee on Local Government & Veterans' Affairs recommends
7    the following:
8         
9          Committee Substitute
10          Remove the entire bill and insert:
11 A bill to be entitled
12          An act relating to the Southern Manatee Fire and Rescue
13    District, in Manatee County; amending chapter 2000-402,
14    Laws of Florida; revising the district’s non-ad valorem
15    assessments schedule; conforming the district’s charter to
16    section 191.009, Florida Statutes, relating to impact
17    fees; revising the district’s impact fee schedule;
18    incorporating the district’s authority granted by
19    referendum to levy ad valorem taxes; providing an
20    effective date.
21         
22          Be It Enacted by the Legislature of the State of Florida:
23         
24          Section 1. Sections 6, 7, and 8 of section 3 of chapter
25    2000-402, Laws of Florida, are amended to read:
26          Section 6. Schedule of non-ad valorem assessments.--
27          (1) The non-ad valorem assessment rates that the district
28    currently charges is hereby confirmed and ratified. Non-ad
29    valorem assessment rates set by the board may exceed the maximum
30    rates established by special act, the previous year’s
31    resolution, or referendum in an amount not to exceed the average
32    annual growth rate in Florida personal income over the previous
33    5 years. Non-ad valorem assessment rate increases within the
34    personal income threshold are deemed to be within the maximum
35    rate authorized by law at the time of initial imposition.
36    Proposed non-ad valorem assessment increases which exceed the
37    rate set the previous fiscal year or the rate previously set by
38    special act by more than the average annual growth rate in
39    Florida personal income over the last 5 years must be approved
40    by referendum of the electors of the district. Non-ad valorem
41    assessments shall be imposed, collected, and enforced pursuant
42    to section 191.011, Florida Statutes.
43          (2) Whenever one industrial complex, within the District
44    boundaries, under single ownership has in excess of 1.5 million
45    square feet of structures on a site of contiguous parcels or a
46    site of parcels that would be contiguous except that they are
47    dissected by one or more transportation rights of way, the
48    maximum fire tax assessment shall not exceed 32.5 percent of the
49    adopted fire tax rate for that tax year for factory industrial
50    use. The 32.5 percent rate shall be applied to ownerships that
51    maintain full fire protection and suppression systems,
52    monitoring, on-site emergency responses, and 24-hour security of
53    the premises, designed to limit the response of the fire
54    department to minor accidents and false alarms. Such rate shall
55    be applied to all structural square footage in the complex
56    regardless of actual use or use classification.The assessment
57    procedures and amount, as set forth herein, represent the manner
58    to be followed and the maximum allowable rates that may be
59    charged by the district, if needed. For assessment purposes, all
60    property within the district shall be divided into three general
61    classifications: vacant parcels, residential parcels, and
62    commercial/industrial parcels.
63          (1) Vacant parcels shall include all parcels that are
64    essentially undeveloped and are usually classified by the
65    property appraiser as use code types "0000," "0004," "1000,"
66    "4000," "9800," "9900," and "5000" through "7000." The maximum
67    annual assessment for these parcels shall be:
68          (a) Vacant platted lots (use code 0000) or unbuilt
69    condominia (use code 0004) $4 per lot or condominium.
70          (b) Unsubdivided acreage (use codes 5000 through 7000 and
71    9800, 9900, and 9901) $2 per acre or fraction thereof, except
72    that not more than $250 may be assessed against any one parcel.
73          (c) Vacant commercial and industrial parcels, per lot or
74    parcel (use codes 1000 and 4000) $4 per lot or parcel.
75         
76          Whenever a residential unit is located on a parcel defined
77    herein as vacant, the residential plot shall be considered as
78    one lot or one acre, with the balance of the parcel being
79    assessed as vacant land in accordance with the schedule herein.
80    Whenever an agricultural or commercial building or structure is
81    located on a parcel defined herein as vacant, the building or
82    structure shall be assessed in accordance with the schedule of
83    commercial/industrial assessments.
84          (2) Residential parcels include all parcels that are
85    developed for residential purposes and are usually classified by
86    the property appraiser as use code types "0100" through "0800,"
87    "0801," "0803," and "2802." All residential parcels shall be
88    assessed by the number and size of dwelling units per parcel.
89    Surcharges may be assigned by the district for dwelling units
90    located on the third or higher floors. The maximum annual
91    assessment for these parcels shall be:
92          (a) Single family residential (use code 0100) shall be
93    assessed per dwelling unit. The base assessment for all
94    dwellings may not exceed $60 for the first 1,000 square feet.
95    Each square foot above 1,000 square feet shall be assessed at a
96    rate not to exceed $0.04 per square foot.
97          (b) Condominia residential (use code 0400) shall be
98    assessed $90 per dwelling unit.
99          (c) Mobile homes (use codes 0200 or 0204) shall be
100    assessed $80 per dwelling unit.
101          (d) Multifamily residential (use codes 0300 and 0800),
102    cooperatives (use code 0500), retirement homes (use code 0600),
103    and miscellaneous residential uses (use code 0700) shall be
104    assessed $90 per dwelling unit or, in the case of group
105    quarters, per bedroom.
106          (e) Mobile home or travel trailer parks (use code 2802)
107    shall be assessed $80 per dwelling unit or available rental
108    space as applicable.
109          (f) Any other residential unit, including, but not limited
110    to, the residential portions of mixed uses (use code 1200),
111    shall be assessed $90 per dwelling unit.
112          (3)(a) Commercial/industrial parcels shall include all
113    other developed parcels that are not included in the residential
114    category as defined above. All commercial/industrial parcels
115    shall be assessed on a square footage basis for all buildings
116    and structures in accordance with the following schedule and
117    hazard classification. The district may or may not vary the
118    assessment by hazard classifications as set forth herein.
119          (b) The base assessment for all buildings and structures
120    shall be $200 for the first 1,000 square feet on a parcel. The
121    schedule for all square footage above 1,000 square feet is as
122    follows. However, the district may grant an improved hazard
123    rating to all or part of the buildings and structures if they
124    are equipped with complete internal fire suppression facilities.
125         
CategoryUse CodesSquare Foot Assessment
126          (c) Whenever a parcel is used for multiple hazard
127    classifications, the district may vary the assessment in
128    accordance with actual categories.
129          (d) The board of commissioners shall have the authority to
130    further define these use code numbers subject to information
131    received from the property appraiser's office.
132          (e) Whenever one industrial complex under single ownership
133    has more than 2.5 million square feet of structures on a site of
134    contiguous parcels or a site of parcels that would be contiguous
135    except that they are dissected by one or more transportation
136    rights-of-way, the maximum fire tax assessment may not exceed
137    one-half of the adopted fire tax rate for that tax year for
138    factory industrial use. Such rate shall be applied to all
139    structural square footage in the complex regardless of actual
140    use or use classification.
141          Section 7. Impact fees.--
142          (1)(a) It is hereby found and determined that the district
143    is located in one of the fastest growing areas of Manatee
144    County, which is itself experiencing one of the highest growth
145    rates in the nation. New construction and resulting population
146    growth have placed a strain upon the capabilities of the
147    district to continue providing the high level of professional
148    fire protection and emergency service for which the residents of
149    the district pay and which they deserve.
150          (b) It is hereby declared that the cost of new facilities
151    for fire protection and emergency service should be borne by new
152    users of the district services to the extent new construction
153    requires new facilities, but only to that extent. It is the
154    legislative intent of this section to transfer to the new users
155    of the district's fire protection and emergency services a fair
156    share of the costs that new users impose on the district for new
157    facilities.
158          (c) It is hereby declared that the amount of the impact
159    fees provided for in this section are just, reasonable, and
160    equitable.
161          (d) On September 10, 2002, the district’s electors
162    approved a referendum authorizing the district to increase
163    impact fees on new construction.
164          (2) No person may issue or obtain a building permit for
165    new residential dwelling units or new commercial or industrial
166    structures within the district, or issue or obtain construction
167    plan approval for new mobile home or recreational or travel
168    trailer park developments located within the district, until the
169    developer thereof has paid the applicable impact fee to the
170    district, according to a schedule determined annually by the
171    board in accordance with chapter 191, Florida Statutes, as
172    amended from time to time. The maximum impact fee shall not
173    exceed the followingas follows: each new residential dwelling
174    unit, $1,000$150; new commercial or industrial structures,
175    $1,500$310 up to 5,000 square feet, and $1,500$310 plus $0.50
176    $0.08per square foot above 5,000 square feet for structures
177    5,000 square feet or over; new recreational or travel trailer
178    park developments, $300$40per lot or permitted space.
179          (3) The impact fees collected by the district pursuant to
180    this section shall be kept as a separate fund from other
181    revenues of the district and shall be used exclusively for the
182    acquisition, purchase, or construction of new facilities or
183    portions thereof required to provide fire protection and
184    emergency service to new construction. "New facilities" means
185    land, buildings, and capital equipment, including, but not
186    limited to, fire and emergency vehicles and radio-telemetry
187    equipment. The fees may not be used for the acquisition,
188    purchase, or construction of facilities which must be obtained
189    in any event, regardless of growth within the district. The
190    board of fire commissioners shall maintain adequate records to
191    ensure that impact fees are expended only for permissible new
192    facilities.
193          Section 8. Other district powers, functions, and
194    duties.--In addition to any powers set forth in this act, the
195    district shall hold all powers, functions, and duties set forth
196    in chapters 189, 191, and 197, Florida Statutes, as they may be
197    amended from time to time, including, but not limited to, ad
198    valorem taxation, bond issuance, other revenue-raising
199    capabilities, budget preparation and approval, liens and
200    foreclosure of liens, use of tax deeds and tax certificates as
201    appropriate for non-ad valorem assessments, and contractual
202    agreements. The district may be financed by any method
203    established in this act, chapter 189, Florida Statutes, or
204    chapter 191, Florida Statutes, or any other applicable general
205    or special law, as they may be amended from time to time. The
206    district shall also have the authority to levy an ad valorem
207    millage not to exceed 3.75 mills annually pursuant to referendum
208    approval of the district’s electors on September 10, 2002, as
209    authorized by section 191.009(1), Florida Statutes.
210          Section 2. This act shall take effect upon becoming a law.
211