1 | The Finance & Tax Committee recommends the following: |
2 |
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3 | Council/Committee Substitute |
4 | Remove the entire bill and insert: |
5 | A bill to be entitled |
6 | An act relating to the Dorcas Fire District, Okaloosa |
7 | County; codifying the district's ordinances; providing |
8 | intent; re-creating and providing a charter for the |
9 | district; providing district boundaries; providing |
10 | purposes; providing definitions; providing for the |
11 | election of a district board of commissioners; providing |
12 | for terms of office; providing for officers and meetings |
13 | of the board; providing for commissioners' compensation |
14 | and expenses; requiring a bond; providing for records; |
15 | providing general and special powers of the district; |
16 | providing requirements and procedures for the levy of ad |
17 | valorem taxes, non-ad valorem assessments, user charges, |
18 | and impact fees; providing for referenda; providing for |
19 | enforcement; providing for requirements and procedures for |
20 | issuance of bonds; providing for expansion and merger of |
21 | the district boundaries; providing for severability; |
22 | providing an effective date. |
23 |
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24 | Be It Enacted by the Legislature of the State of Florida: |
25 |
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26 | Section 1. This act constitutes the codification of all |
27 | ordinances relating to the Dorcas Fire District. It is the |
28 | intent of the Legislature in enacting this act to provide a |
29 | single, comprehensive special act charter for the district, |
30 | including all current legislative enactments and any additional |
31 | authority granted by this act. |
32 | Section 2. The Dorcas Fire District is re-created and |
33 | reenacted to read: |
34 | Section 1. Creation; intent.--The Dorcas Fire District is |
35 | re-created as an independent fire control district which shall |
36 | operate pursuant to this special act and the provisions of |
37 | chapter 191, Florida Statutes, the Independent Special Fire |
38 | Control District Act, and all other general laws, whether |
39 | referenced herein or not, which are applicable to independent |
40 | special districts. |
41 | Section 2. Creation; boundaries.-- |
42 | (1) All of the following lands in Okaloosa County shall be |
43 | incorporated as an independent special fire control district, |
44 | which shall be a public municipal corporation for the public |
45 | benefit, with perpetual existence, to be known as the Dorcas |
46 | Fire District in which name it may sue and be sued, lease, own, |
47 | possess, and convey real and personal property, by purchase or |
48 | gift or otherwise, to carry out the purposes of this act. The |
49 | lands so incorporated shall include the following: |
50 |
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51 | Commence at northwest corner of Section 7, Township 4 |
52 | North, Range 22 West; thence east along Section line to |
53 | Okaloosa County line; thence south along Okaloosa |
54 | County line to southeast corner of Section 36, Township |
55 | 3 North, Range 22 West; thence west along Section line |
56 | to Shoal River; thence northeasterly along Shoal River |
57 | to west Section line of Section 6, Township 3 North, |
58 | Range 22 West; thence north along Section line to point |
59 | of beginning. Okaloosa County, Florida. |
60 |
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61 | (2) Any lands within a municipality included in the |
62 | boundaries of the district as described herein shall be excluded |
63 | from the district and its jurisdiction. If any area, tract, or |
64 | parcel of land within the boundaries of the district shall |
65 | hereafter become annexed to a municipality, such area, tract, or |
66 | parcel of land shall be excluded from the district effective the |
67 | next January 1 following such annexation by a municipality. |
68 | Nothing contained in this act shall preclude any municipality |
69 | from annexing lands to the territorial limits of the |
70 | municipality even if such land is included within the district. |
71 | (3) Should any part of the territory covered in this act |
72 | be held not to be included herein, then this act shall continue |
73 | in effect as to the balance of the territory. |
74 | Section 3. Intent.--The purposes of this act are to: |
75 | (1) Comply with chapter 97-256, Laws of Florida, which |
76 | calls for the codification of charters of all independent |
77 | special fire control districts as defined in section 191.003, |
78 | Florida Statutes, which were created by special law or general |
79 | law of local application. |
80 | (2) Provide standards, direction, and procedures |
81 | concerning the operation and governance of the special fire |
82 | control district known as the Dorcas Fire District. |
83 | (3) Provide greater uniformity between the Dorcas Fire |
84 | District and other independent special fire control districts. |
85 | (4) Provide greater uniformity in the financing authority |
86 | of the Dorcas Fire District without hampering the efficiency and |
87 | effectiveness of current authorized and implemented methods and |
88 | procedures of raising revenues. |
89 | (5) Improve communication and coordination between the |
90 | Dorcas Fire District and other local governments with respect to |
91 | short-range and long-range planning to meet the demands for |
92 | service delivery while maintaining fiscal responsibility. |
93 | (6) Provide uniform procedures for electing members of the |
94 | governing board of the Dorcas Fire District to ensure greater |
95 | accountability to the public. |
96 | Section 4. Definitions.-- |
97 | (1) "Board" means the governing board of the Dorcas Fire |
98 | District. |
99 | (2) "District" means the Dorcas Fire District, an |
100 | independent special fire control district as defined in section |
101 | 191.003, Florida Statutes. |
102 | (3) "Elector" means a person who is a resident of the |
103 | Dorcas Fire District and is qualified to vote in a general |
104 | election within Okaloosa County. |
105 | (4) "Emergency medical service" means basic and advanced |
106 | life support service as defined in section 401.23, Florida |
107 | Statutes. |
108 | (5) "Rescue response service" means an initial response to |
109 | an emergency or accident situation, including, but not limited |
110 | to, a plane crash, a trench or building collapse, a swimming or |
111 | boating accident, or a motor vehicle accident. |
112 | Section 5. District board of commissioners; membership, |
113 | terms of office, officers, meetings.-- |
114 | (1)(a) The business affairs of the district shall be |
115 | conducted and administered by a five-member board. The board |
116 | shall be elected in nonpartisan elections by the electors of the |
117 | district. Except as provided in this act, such elections shall |
118 | be held at a time and in a manner prescribed by law for holding |
119 | general elections in accordance with section 189.405, Florida |
120 | Statutes, and each member shall be elected for a term of 4 years |
121 | and serve until the member's successor assumes office. |
122 | Candidates for the board of the district shall qualify with the |
123 | Okaloosa County Supervisor of Elections. All candidates may |
124 | qualify by paying a filing fee of at least $25 or by obtaining |
125 | the signatures of at least 25 registered electors of the |
126 | district on petition forms provided by the supervisor of |
127 | elections which petitions shall be submitted and checked in the |
128 | same manner as petitions filed by nonpartisan judicial |
129 | candidates pursuant to section 105.035, Florida Statutes. |
130 | (b) The members of the board shall be elected by the |
131 | electors of the district in the manner provided in this section. |
132 | The office of each member of the board is designated as being a |
133 | seat on the board, distinguished from each of the other seats by |
134 | a numeral: 1, 2, 3, 4, or 5. The numerical seat designation does |
135 | not designate a geographical subdistrict. Each candidate for a |
136 | seat on the board shall designate, at the time the candidate |
137 | qualifies, the seat on the board for which the candidate is |
138 | qualifying. The name of each candidate who qualifies for |
139 | election to a seat on the board shall be included on the ballot |
140 | in a way that clearly indicates the seat for which the candidate |
141 | is a candidate. The candidate for each seat who receives the |
142 | most votes cast for a candidate for the seat shall be elected to |
143 | the board. |
144 | (2) Each member of the board must be a qualified elector |
145 | at the time he or she qualifies and continually throughout his |
146 | or her term. |
147 | (3) Each elected member of the board shall assume office |
148 | 10 days following the member's election. Annually, within 60 |
149 | days after the newly elected members have taken office, the |
150 | board shall organize by electing from its members a chair, a |
151 | vice chair, a secretary, and a treasurer. The positions of |
152 | secretary and treasure may be held by one member. Funds of the |
153 | district may be disbursed only upon the order or pursuant to |
154 | resolution of the board. However, a petty cash account may be |
155 | authorized by the board. The board may give the treasurer |
156 | additional powers and duties that it deems appropriate. |
157 | (4) Members of the board may each be paid a salary or |
158 | honorarium to be determined by at least a majority plus one vote |
159 | of the board, which salary or honorarium may not exceed $500 per |
160 | month for each member. Special notice of any meeting at which |
161 | the board will consider a salary change for a board member shall |
162 | be published at least once, at least 14 days prior to the |
163 | meeting, in a newspaper of general circulation in Okaloosa |
164 | County. Separate compensation for the board member serving as |
165 | treasurer may be authorized by like vote so long as total |
166 | compensation for the board member does not exceed $500 per |
167 | month. Members may be reimbursed for travel and per diem |
168 | expenses as provided in section 112.061, Florida Statutes. |
169 | (5) If a vacancy occurs on the board due to the |
170 | resignation, death, or removal of a board member or the failure |
171 | of anyone to qualify for a board seat, the remaining members may |
172 | appoint a qualified person to fill the seat until the next |
173 | general election, at which time an election shall be held to |
174 | fill the vacancy for the remaining term, if any. The board shall |
175 | remove any member who has three consecutive unexcused absences |
176 | from regularly scheduled meetings. The board shall adopt a |
177 | resolution defining excused and unexcused absences. |
178 | (6) Each member shall, upon assuming office, take and |
179 | subscribe to the oath of office prescribed by s. 5(b), Art. II |
180 | of the State Constitution and section 876.05, Florida Statutes. |
181 | Each member, within 30 days after assuming office, must give the |
182 | Governor a good and sufficient surety bond in the sum of $5,000, |
183 | the cost thereof being borne by the district, conditioned on the |
184 | member's faithful performance of his or her duties of office. |
185 | (7) The board shall keep a permanent record book entitled |
186 | "Record of Proceedings of the Dorcas Fire District," in which |
187 | the minutes of all meetings, resolutions, proceedings, |
188 | certificates, bonds given by commissioners, and corporate acts |
189 | shall be recorded. The record book shall be open to inspection |
190 | in the same manner as state, county, and municipal records are |
191 | open under chapter 119, Florida Statutes, and s. 24, Art. I of |
192 | the State Constitution. The record book shall be kept at the |
193 | office or other regular place of business maintained by the |
194 | board for the Dorcas Fire District. |
195 | (8) All meetings of the board shall be open to the public, |
196 | consistent with chapter 286, Florida Statutes, section 189.417, |
197 | Florida Statutes, and other applicable general laws. |
198 | (9) The officers of the board of commissioners shall have |
199 | the duties usually pertaining to like officers. A record shall |
200 | be kept of all meetings of the board in a manner consistent with |
201 | subsection (7), and in such meetings concurrence of a majority |
202 | of the commissioners shall be necessary to any affirmative |
203 | action by the board. |
204 | (10) The books and records of the district shall be |
205 | audited at least annually, at the expense of the district, as |
206 | outlined in s. 11.45, Florida Statutes. |
207 | Section 6. General powers.--The district shall have and |
208 | the board may exercise by majority vote, the following powers: |
209 | (1) To sue and be sued in the name of the district, to |
210 | adopt and use a seal and authorize the use of a facsimile |
211 | thereof, and to make and execute contracts and other |
212 | instruments necessary or convenient to the exercise of its |
213 | powers. |
214 | (2) To provide for a pension or retirement plan for its |
215 | employees. Notwithstanding the prohibition against extra |
216 | compensation as provided in section 215.425, Florida Statutes, |
217 | the board may provide for an extra compensation program, |
218 | including a lump-sum bonus payment program, to reward |
219 | outstanding employees whose performance exceeds standards, if |
220 | the program provides that a bonus payment may not be included in |
221 | an employee's regular base rate of pay and may not be carried |
222 | forward in subsequent years. |
223 | (3) To contract for the services of consultants to perform |
224 | planning, engineering, legal, or other professional services. |
225 | (4) To borrow money and accept gifts, to apply for and use |
226 | grants or loans of money or other property from the United |
227 | States, the state, a unit of local government, or any person for |
228 | any district purposes and enter into agreements required in |
229 | connection therewith, and to hold, use, sell, and dispose of |
230 | such moneys or property for any district purpose in accordance |
231 | with the terms of the gift, grant, loan, or agreement relating |
232 | thereto. |
233 | (5) To adopt resolutions and procedures prescribing the |
234 | powers, duties, and functions of the officers of the district, |
235 | the conduct of the business of the district, the maintenance of |
236 | records, and the form of other documents and records of the |
237 | district. The board may also adopt ordinances and resolutions |
238 | that are necessary to conduct district business, if such |
239 | ordinances do not conflict with any ordinances of a local |
240 | general-purpose government within whose jurisdiction the |
241 | district is located. Any resolution or ordinance adopted by the |
242 | board and approved by referendum vote of district electors may |
243 | only be repealed by referendum vote of district electors. |
244 | (6) To maintain an office at places it designates within a |
245 | county or municipality in which the district is located and |
246 | appoint an agent of record. |
247 | (7) To acquire, by purchase, lease, gift, dedication, |
248 | devise, or otherwise, real and personal property or any estate |
249 | therein for any purpose authorized by this act and to trade, |
250 | sell, or otherwise dispose of surplus real or personal property. |
251 | The board may purchase equipment by an installment sales |
252 | contract if funds are available to pay the current year's |
253 | installments on the equipment and to pay the amounts due that |
254 | year on all other installments and indebtedness. |
255 | (8) To hold, control, and acquire by donation or purchase |
256 | any public easement, dedication to public use, platted |
257 | reservation for public purposes, or reservation for those |
258 | purposes authorized by this act and to use such easement, |
259 | dedication, or reservation for any purpose authorized by this |
260 | act consistent with applicable adopted local government |
261 | comprehensive plans and land development regulations. |
262 | (9) To lease as lessor or lessee to or from any person, |
263 | firm, corporation, association, or body, public or private, any |
264 | facility or property of any nature for the use of the district |
265 | when necessary to carry out the district's duties and authority |
266 | under this act. |
267 | (10) To borrow money and issue bonds, revenue anticipation |
268 | notes, or certificates payable from and secured by a pledge of |
269 | funds, revenues, taxes and assessments, warrants, notes, or |
270 | other evidence of indebtedness, and to mortgage real and |
271 | personal property when necessary to carry out the district's |
272 | duties and authority under this act. |
273 | (11) To charge user and impact fees authorized by |
274 | resolution of the board, in amounts necessary to conduct |
275 | district activities and services, and to enforce their receipt |
276 | and collection in the manner prescribed by resolution and |
277 | authorized by law. However, the imposition of impact fees may |
278 | only be authorized as provided by subsection (4) of section 8. |
279 | (12) To exercise the right and power of eminent domain, |
280 | pursuant to chapter 73 or chapter 74, Florida Statutes, over any |
281 | property within the district, except municipal, county, state, |
282 | special district, or federal property used for a public purpose, |
283 | for the uses and purposes of the district relating solely to the |
284 | establishment and maintenance of fire stations and fire |
285 | substations, specifically including the power to take easements |
286 | that serve such facilities consistent with applicable adopted |
287 | local government comprehensive plans and land development |
288 | regulations. |
289 | (13) To cooperate or contract with other persons or |
290 | entities, including other governmental agencies, as necessary, |
291 | convenient, incidental, or proper in connection with providing |
292 | effective mutual aid and furthering any power, duty, or purpose |
293 | authorized by this act. |
294 | (14) To assess and impose upon real property in the |
295 | district ad valorem taxes and non-ad valorem assessments as |
296 | authorized by this act. |
297 | (15) To impose and foreclose non-ad valorem assessment |
298 | liens as provided by this act or to impose, collect, and enforce |
299 | non-ad valorem assessments pursuant to chapter 197, Florida |
300 | Statutes. |
301 | (16) To select as a depository for its funds any qualified |
302 | public depository as defined in section 280.02, Florida |
303 | Statutes, which meets all the requirements of chapter 280, |
304 | Florida Statutes, and has been designated by the State Treasurer |
305 | as a qualified public depository, upon such terms and conditions |
306 | as to the payment of interest upon the funds deposited as the |
307 | board deems just and reasonable. |
308 | (17) To provide adequate insurance on all real and |
309 | personal property, equipment, employees, volunteer firefighters, |
310 | and other personnel. |
311 | (18) To organize, participate in, and contribute |
312 | monetarily to organizations or associations relating to the |
313 | delivery of or improvement of fire control, fire prevention, and |
314 | emergency rescue services, or district administration. |
315 | (19) To promulgate and enforce reasonable fire regulations |
316 | by resolution. |
317 | Section 7. Special powers.--The Dorcas Fire District shall |
318 | provide for fire suppression and prevention by establishing and |
319 | maintaining fire stations and fire substations and acquiring and |
320 | maintaining such firefighting and fire protection equipment |
321 | deemed necessary to prevent or fight fires. All construction |
322 | shall be in compliance with applicable state, regional, and |
323 | local regulations, including adopted comprehensive plans and |
324 | land development regulations. The board shall have and may |
325 | exercise any or all of the following special powers relating to |
326 | facilities and duties authorized by this act: |
327 | (1) Establish and maintain emergency medical and rescue |
328 | response services and acquire and maintain rescue, medical, and |
329 | other emergency equipment, pursuant to the provisions of chapter |
330 | 401, Florida Statutes, and any certificate of public convenience |
331 | and necessity or its equivalent issued hereunder. |
332 | (2) Employ, train, and equip such personnel, and train, |
333 | coordinate, and equip such volunteer firefighters, as are |
334 | necessary to accomplish the duties of the district. The board |
335 | may employ and fix the compensation of a fire chief or chief |
336 | administrator. The board shall prescribe the duties of such |
337 | person, which shall include supervision and management of the |
338 | operations of the district and its employees and maintenance and |
339 | operation of its facilities and equipment. The fire chief or |
340 | chief administrator may employ or terminate the employment of |
341 | such other persons, including, without limitation, professional, |
342 | supervisory, administrative, maintenance, and clerical |
343 | employees, as are necessary and authorized by the board. The |
344 | compensation and other conditions of employment of the officers |
345 | and employees of the district shall be provided by the board. |
346 | (3) Conduct public education to promote awareness of |
347 | methods to prevent fires and reduce the loss of life and |
348 | property from fires or other public safety concerns. |
349 | (4) Adopt and enforce fire safety standards and codes and |
350 | enforce the rules of the State Fire Marshall consistent with the |
351 | exercise of the duties authorized by chapter 553 or chapter 633, |
352 | Florida Statutes, with respect to fire suppression and |
353 | prevention and fire safety code enforcement. |
354 | (5) Conduct arson investigations and cause and origin |
355 | investigations. |
356 | (6) Adopt hazardous material safety plans and emergency |
357 | response plans in coordination with the county emergency |
358 | management agency as provided in chapter 252, Florida Statutes. |
359 | (7) Contract with general-purpose local government for |
360 | emergency management planning and services. |
361 | Section 8. Taxes, non-ad valorem assessments; impact fees |
362 | and user charges.-- |
363 | (1) AD VALOREM TAXES.--The elected board of commissioners |
364 | may levy and assess ad valorem taxes on all taxable property in |
365 | the district to construct, operate, and maintain district |
366 | facilities and services, to pay the principal of, and interest |
367 | on, general obligation bonds of the district, and to provide for |
368 | any sinking or other funds established in connection with such |
369 | bonds. An ad valorem tax levied by the board for operating |
370 | purposes, exclusive of debt service on bonds, may not exceed |
371 | 3.75 mills. The levy of ad valorem taxes pursuant to this |
372 | section must be approved by referendum called by the board. |
373 | Nothing in this act shall require a referendum on the levy of ad |
374 | valorem taxes in the amount as previously authorized by special |
375 | act, general law of local application, or county ordinance |
376 | approved by referendum. Such tax shall be assessed, levied, and |
377 | collected in the same manner as county taxes. The levy of ad |
378 | valorem taxes approved by referendum shall be reported within 60 |
379 | days after the vote to the Department of Community Affairs. |
380 | (2) NON-AD VALOREM ASSESSMENTS.--The elected board of |
381 | commissioners may levy non-ad valorem assessments to provide |
382 | funds for the purposes of the district. The rate of such |
383 | assessments must be fixed by resolution of the board pursuant to |
384 | the procedures contained in section 9. Non-ad valorem assessment |
385 | rates set by the board may exceed the maximum rates established |
386 | by this or any prior special act, any county ordinance, the |
387 | previous year's resolution, or a referendum in an amount not to |
388 | exceed the average annual growth rate in Florida personal income |
389 | over the previous 5 years. Non-ad valorem assessment rate |
390 | increases within the personal income threshold are deemed to be |
391 | within the maximum rate authorized by law at the time of initial |
392 | imposition. Proposed non-ad valorem assessment increases which |
393 | exceed the rate set the previous fiscal year or the rate |
394 | previously set by special act or county ordinance, whichever is |
395 | more recent, by more than the average annual growth rate in |
396 | Florida personal income over the last 5 years must be approved |
397 | by referendum of the electors of the district. Non-ad valorem |
398 | assessments shall be imposed, collected, and enforced pursuant |
399 | to section 9. |
400 | (3) USER CHARGES.-- |
401 | (a) The board may provide a reasonable schedule of charges |
402 | for special emergency services, including fighting fires |
403 | occurring in or to structures outside the district, motor |
404 | vehicles, marine vessels, aircraft, or rail cars, or as a result |
405 | of the operation of such motor vehicles or marine vessels, to |
406 | which the district is called to render such emergency service, |
407 | and may charge a fee for the services rendered in accordance |
408 | with the schedule. |
409 | (b) The board may provide a reasonable schedule of charges |
410 | for fighting fires occurring in or at refuse dumps or as a |
411 | result of an illegal burn, which fire, dump, or burn is not |
412 | authorized by general or special law, rule, regulation, order, |
413 | or ordinance and which the district is called upon to fight or |
414 | extinguish. |
415 | (c) The board may provide a reasonable schedule of charges |
416 | for responding to, assisting with, or mitigating emergencies |
417 | that either threaten or could threaten the health and safety of |
418 | persons, property, or the environment, to which the district has |
419 | been called, including a charge for responding to false alarms. |
420 | (d) The board may provide a reasonable schedule of charges |
421 | for inspecting structures, plans, and equipment to determine |
422 | compliance with firesafety codes and standards. |
423 | (e) The district shall have a lien upon any real property, |
424 | motor vehicle, marine vessel, aircraft, or rail car for any |
425 | charge assessed under this subsection. |
426 | (4) IMPACT FEES.--If the general-purpose local government |
427 | has not adopted an impact fee for fire services which is |
428 | distributed to the district for construction within its |
429 | jurisdictional boundaries, the board may establish a schedule of |
430 | impact fees for new construction to pay for the cost of new |
431 | facilities and equipment, the need for which is in whole or in |
432 | part the result of new construction. The impact fees collected |
433 | by the district under this subsection shall be kept separate |
434 | from other revenues of the district and must be used exclusively |
435 | to acquire, purchase, or construct new facilities or portions |
436 | thereof needed to provide fire protection and emergency services |
437 | to new construction. As used in this subsection, "new |
438 | facilities" means land, buildings, and capital equipment, |
439 | including, but not limited to, fire and emergency vehicles, |
440 | radio telemetry equipment, and other firefighting or rescue |
441 | equipment. The board shall maintain adequate records to ensure |
442 | that impact fees are expended only for permissible new |
443 | facilities or equipment. The board may enter into agreements |
444 | with general purpose local governments to share in the revenues |
445 | from fire protection impact fees imposed by such governments. |
446 | Section 9. Procedures for the levy and collection of non- |
447 | ad valorem assessments.-- |
448 | (1) The district may provide for the levy of non-ad |
449 | valorem assessments under this act on the lands and real estate |
450 | benefited by the exercise of the powers authorized by this act, |
451 | or any part thereof, for all or any part of the cost thereof. In |
452 | addition to the provisions set forth under this act, the |
453 | district shall also be entitled to exercise all other rights and |
454 | powers regarding the levy and collection of additional non-ad |
455 | valorem assessments as provided for under chapter 191, Florida |
456 | Statutes. |
457 | (2) The rate of assessment shall be fixed by resolution of |
458 | the board of commissioners on or before June 1 of each year as |
459 | follows: |
460 | (a) One hundred fifty dollars annually shall be assessed |
461 | against commercial buildings and commercial businesses. For the |
462 | purpose of determining a commercial business, it is the specific |
463 | intent of this act to tax individual businesses which are within |
464 | a common building which are separated by walls, partitions, or |
465 | custom. The purchase of a county occupational license shall be |
466 | evidence of the existence of a business. Apartment buildings, |
467 | motels, condominiums, mobile home parks, and other multiple |
468 | family residences shall not be considered commercial buildings. |
469 | (b) Each residential dwelling unit, including mobile homes |
470 | situated on any parcel of land within said district, shall pay |
471 | $75 annually. |
472 | (c) The non-ad valorem assessment amounts as established |
473 | under paragraphs (a) and (b) shall be subject to annual |
474 | increases, as may be approved by the board of commissioners as |
475 | provided for under section 8(2). |
476 | (3) The board of commissioners may adopt by resolution the |
477 | current tax assessment and collection roll compiled and prepared |
478 | by the tax assessor of Okaloosa County, and may adopt a |
479 | resolution fixing the levy on each lot or parcel of land subject |
480 | to taxation in the district, or may, at its discretion, prepare |
481 | or cause to be prepared an assessment and collection roll |
482 | setting forth a description of each lot or parcel of land |
483 | subject to taxation in the district together with the amount of |
484 | assessment fixed by resolution, and shall, before June 1 of each |
485 | year, deliver the roll to the tax assessor for collection. All |
486 | assessments shall be made against the land subject to such |
487 | assessments and the roll shall set forth the names of the |
488 | respective owners of such lands. |
489 | (4) Any property owner in the district shall have the |
490 | right to file a protest in writing between June 10 and 20 of |
491 | each year against the proposed assessments and the amount or |
492 | rate thereof, and to appear before the board in support of such |
493 | protest at an opening meeting or meetings which shall be held to |
494 | hear and consider such protests and make adjustments to the |
495 | roll. |
496 | (5) Immediately after the adjustment period, the board of |
497 | commissioners shall adopt a resolution fixing the rate of |
498 | special assessment and shall note the amount of the levy against |
499 | each parcel of property described in the tax roll and shall |
500 | transmit the tax roll and a certified copy of the resolution to |
501 | the county tax assessor on or before July 1 each year. It shall |
502 | be the duty of the tax collector of Okaloosa County to include |
503 | in the county tax roll the assessments made by the board of |
504 | commissioners of the district and to collect such assessments |
505 | according to the assessment roll and deliver the proceeds of |
506 | such collection, less the statutory fee, monthly to the board of |
507 | commissioners, taking the board's receipts for such funds. The |
508 | tax collector shall, upon delivery of such funds to the board of |
509 | commissioners, furnish the board with a description of the lands |
510 | for which such payments are made. |
511 | (6) Such special assessments shall be a lien upon the land |
512 | so assessed along with county taxes until paid and, if the same |
513 | become delinquent, shall be considered a part of the county tax, |
514 | subject to the same penalties, charges, fees, and remedies for |
515 | enforcement and collection and shall be enforced and collected |
516 | as provided by law. |
517 | (7) Such special assessments shall be of equal benefit to |
518 | all property with fire protection being provided by the Dorcas |
519 | Fire District pursuant to the provisions of this act. |
520 | (8) The fiscal year for the district shall be from October |
521 | 1 to September 30 of each year. |
522 | Section 10. District issuance of bonds, notes, bond |
523 | anticipation notes, or other evidences of indebtedness.-- |
524 | (1) The district may issue general obligation bonds, |
525 | assessment bonds, revenue bonds, notes, bond anticipation notes, |
526 | or other evidences of indebtedness to finance all or a part of |
527 | any proposed improvements authorized to be undertaken under this |
528 | act or under general or special law, provided the total annual |
529 | payments for the principal and interest on such indebtedness |
530 | shall not exceed 50 percent of the total annual budgeted |
531 | revenues of the district. The bonds shall be issued in such |
532 | denominations, mature on such dates and in such amounts, and may |
533 | be subject to optional and mandatory redemption as determined by |
534 | resolutions adopted by the board. Bonds of the district may bear |
535 | interest at a fixed, floating, or adjustable rate and may be |
536 | issued as interest bearing bonds, interest accruing bonds, or |
537 | zero coupon bonds at such rate or rates, not exceeding the |
538 | maximum rate permitted by general law, as determined by |
539 | resolution of the board. Principal and interest shall be payable |
540 | in the manner determined by the board. The bonds shall be signed |
541 | by manual or facsimile signature of the chair or vice chair of |
542 | the board, attested with the seal of the district and by the |
543 | manual or facsimile signature of the secretary or assistant |
544 | secretary of the board. |
545 | (2) The bonds shall be payable from the non-ad valorem |
546 | assessments or other non-ad valorem revenues, including, without |
547 | limitation, user fees or charges or rental income authorized to |
548 | be levied, collected, or received pursuant to this act or |
549 | general law. General obligation bonds payable from ad valorem |
550 | taxes may also be issued by the district, but only after |
551 | compliance with s. 12, Art. VII of the State Constitution. |
552 | Subject to referendum approval, a district may pledge its full |
553 | faith and credit for the payment of principal and interest on |
554 | such general obligation bonds and for any reserve funds provided |
555 | therefor and may unconditionally and irrevocably pledge itself |
556 | to levy ad valorem taxes on all property in the district to the |
557 | extent necessary for the payment thereof. The district is |
558 | authorized, after notice and opportunity to be heard has been |
559 | afforded to those affected, to impose, charge, and collect non- |
560 | ad valorem revenues in connection with any of the improvements |
561 | authorized under this act and to pledge the same for the payment |
562 | of bonds. |
563 | (3) In connection with the sale and issuance of bonds, the |
564 | district may enter into any contracts which the board determines |
565 | to be necessary or appropriate to achieve a desirable effective |
566 | interest rate in connection with the bonds by means of, but not |
567 | limited to, contracts commonly known as investment contracts, |
568 | funding agreements, interest rate swap agreements, currency swap |
569 | agreements, forward payment conversion agreements, futures, or |
570 | contracts providing for payments based on levels of or changes |
571 | in interest rates, or contracts to exchange cash flows or a |
572 | series of payments, or contracts, including, without limitation, |
573 | options, puts, or calls, to hedge payment, rate, spread, or |
574 | similar exposure. Such contracts or arrangements may also be |
575 | entered into by the district in connection with, or incidental |
576 | to, entering into any agreement which secures bonds or provides |
577 | liquidity therefor. Such contracts and arrangements shall be |
578 | made upon the terms and conditions established by the board, |
579 | after giving due consideration to the credit worthiness of the |
580 | counter parties, where applicable, including any rating by a |
581 | nationally recognized rating service or any other criteria as |
582 | may be appropriate. |
583 | (4) In connection with the sale and issuance of the bonds, |
584 | or the entering into of any of the contracts or arrangements |
585 | referred to in subsection (3), the district may enter into such |
586 | credit enhancement or liquidity agreements, with such payment, |
587 | interest rate, security, default, remedy, and any other terms |
588 | and conditions as the board shall determine. |
589 | (5) Notwithstanding any provision of law relating to the |
590 | investment or reinvestment of surplus funds of any governmental |
591 | unit, proceeds of the bonds and any money set aside or pledged |
592 | to secure payment of the principal, or premium, if any, and |
593 | interest on the bonds, or any of the contracts entered into |
594 | pursuant to subsection (3), may be invested in securities or |
595 | obligations described in the resolution providing for the |
596 | issuance of bonds. |
597 | (6) The bonds shall be sold in any manner not inconsistent |
598 | with general law, shall show the purpose for which they are |
599 | issued, and shall be payable out of the money pledged therefor. |
600 | The funds derived from the sale of said bonds or any contract or |
601 | arrangement shall be used for the purpose of paying the cost of |
602 | the services or improvements and such costs, expenses, fees, and |
603 | salaries as may be authorized by law. |
604 | (7) Non-ad valorem assessments or any portion thereof |
605 | levied to pay the principal on bonds issued pursuant to this act |
606 | with respect to improvements financed therewith shall not exceed |
607 | the benefits assessed regarding such works or improvements. If |
608 | the bonds are sold at a discount, the amount of the discount |
609 | shall be treated as interest, not as principal. Premiums payable |
610 | upon the redemption of bonds shall also be treated as interest. |
611 | Interest to accrue on account of issuing bonds shall not be |
612 | construed as a part of the costs of the works or improvements in |
613 | determining whether or not the costs of making such improvements |
614 | are equal to or in excess of the benefits assessed. If the |
615 | property appraiser and tax collector deduct their fees and |
616 | charges from the amount of non-ad valorem assessments levied and |
617 | collected, and if the landowners receive the statutorily |
618 | permitted discount for early payment of such non-ad valorem |
619 | assessments, the amount of such fees, charges, and discount |
620 | shall not be included in the amount of non-ad valorem |
621 | assessments levied by the district in determining whether such |
622 | assessments are equal to or in excess of the benefits assessed. |
623 | (8) The district may, whenever in the judgment of the |
624 | board it is advisable and in the best interests of the |
625 | landowners in the district, issue bonds to refund any or all of |
626 | the then-outstanding bonded indebtedness of the district. |
627 | (9) The principal amount of refunding bonds may be in any |
628 | amount not in excess of the benefits assessed against the lands |
629 | with respect to which the refunded bonds were issued less the |
630 | principal amount of the refunded bonds previously paid from non- |
631 | ad valorem assessments. The proceeds of such refunding bonds |
632 | shall be used only to pay the principal, premium, if any, and |
633 | interest on the bonds to be refunded and any discount or expense |
634 | of the sale of the refunding bonds and to provide a debt service |
635 | reserve fund for the refunding bonds. The district may also use |
636 | other available revenues to pay costs associated with the |
637 | issuance or administration of the refunding bonds. |
638 | (10) Assessments shall be levied for the payment of the |
639 | refunding bonds in the same manner as the assessments levied for |
640 | the refunded bonds and the refunding bonds shall be secured by |
641 | the same lien as the refunded bonds, and any additional interest |
642 | which accrues on account of the refunding bonds shall be |
643 | included and added to the original assessment and shall be |
644 | secured by the same lien, provided any interest accrued shall |
645 | not be considered as a part of the cost of construction in |
646 | determining whether the assessment exceeds the benefits |
647 | assessed. |
648 | (11) No proceedings shall be required for the issuance of |
649 | bonds or refunding bonds other than those provided by this |
650 | section and by general law. |
651 | Section 11. District expansion and merger.-- |
652 | (1) The boundaries of the district may be modified, |
653 | extended, or enlarged upon approval or ratification by the |
654 | Legislature. |
655 | (2) The merger of the district with all or portions of |
656 | other independent or dependent fire control districts is |
657 | effective only upon ratification by the Legislature. The |
658 | district may not, solely by reason of a merger with another |
659 | governmental entity, increase ad valorem taxes on property |
660 | within the original limits of the district beyond the maximum |
661 | established by this act, unless approved by the electors of the |
662 | district by referendum. |
663 | Section 3. If any clause, section, or provision of this |
664 | act shall be declared unconstitutional or invalid for any |
665 | reason, it shall be eliminated from this act, and the remaining |
666 | portion of the act shall be in full force and effect and be as |
667 | valid as if such invalid portion thereof had not been |
668 | incorporated therein. |
669 | Section 4. This act shall take effect upon becoming a law. |