§ 38-204. Definitions.

The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:

Annual rate ordinance means the ordinance described in section 38-227 establishing the rate at which a fire rescue assessment for a specific fiscal year will be computed. The final assessment ordinance shall constitute the annual rate ordinance for the initial fiscal year in which a fire rescue assessment is imposed or re-imposed.

Assessed property means all parcels of land included on the assessment roll that receive a special benefit from the delivery of the fire rescue services, programs or facilities identified in the initial assessment resolution or a subsequent preliminary rate ordinance.

Assessment roll means the special assessment roll relating to a fire rescue assessment approved by a final assessment ordinance pursuant to section 38-225 or an annual rate ordinance pursuant to section 38-227 hereof.

Building means any structure, whether temporary or permanent, built for support, shelter or enclosure of persons, chattel, or property of any kind, including mobile homes. This term shall include the use of land in which lot or spaces are offered for use, rent or lease for the placement of mobile homes, travel trailers or the similar structures used for residential purposes.

Certificate of occupancy means the written certification issued by the city that a building is ready for occupancy for its intended use. For the purposes of this article, a set up or tie down permit or its equivalent issued for a mobile home shall be considered a certificate of occupancy.

Final assessment ordinance means the ordinance described in section 38-225 that confirms, modifies or repeals the initial assessment resolution and that constitutes the final proceeding for the initial imposition of fire rescue assessments.

Fire rescue assessment means a special assessment lawfully imposed by the city against assessed property to fund all or any portion of the cost of the provision of fire rescue services, facilities or programs providing a special benefit to property as a consequence of possessing a logical relationship to the value, use or characteristics of the assessed property.

Fire rescue assessed cost means the amount determined by the city to be assessed in any fiscal year to fund all or any portion of the cost of the provision of fire rescue services, facilities or programs that provide a special benefit to assessed property, and shall include, but not be limited to, the following components: (a) the cost of physical construction, reconstruction or completion of any required facility or improvement; (b) the costs incurred in any required acquisition or purchase; (c) the cost of all labor, materials, machinery and equipment; (d) the cost of fuel, parts, supplies, maintenance, repairs and utilities; (e) the cost of computer services, data processing and communications; (f) the cost of all lands and interest therein, leases, property rights, easements and franchises of any nature whatsoever; (g) the cost of any indemnity or surety bonds and premiums for insurance; (h) the cost of salaries, volunteer pay, workers' compensation insurance or other employment benefits; (i) the cost of uniforms, training, travel and per diem; (j) the cost of construction plans and specifications, surveys and estimates of costs; (k) the cost of engineering, financial, legal and other professional services; (l) the costs of compliance with any contracts or agreements entered into by the city to provide fire rescue services; (m) all costs associated with the structure, implementation, collection and enforcement of the fire rescue assessments, including any service charges of the tax collector, or property appraiser and amounts necessary to offset discounts received for early payment of fire rescue assessments pursuant to the Uniform Assessment Collection Act or for early payment of fire rescue assessments collected pursuant to section 38-241 herein; (n) all other costs and expenses necessary or incidental to the acquisition, provision or construction of fire rescue services, facilities or programs, and such other expenses as may be necessary or incidental to any related financing authorized by the city; (o) a reasonable amount for contingency and anticipated delinquencies and uncollectible fire rescue assessments; and (p) reimbursement to the city or any other person for any funds advanced for any costs incurred by the city or such person in connection with any of the foregoing components of fire rescue assessed cost. If the city also imposes an impact fee upon new growth or development for fire rescue related capital improvements, the fire rescue assessed cost shall not include costs attributable to capital improvements necessitated by new growth or development that will be paid by such impact fees. The fire rescue assessed cost shall also not include costs for the provision of emergency medical services by the city.

Fiscal year means that period commencing October 1 ^st of each year and continuing through the next succeeding September 30 ^th , or such other period as may be prescribed by law as the fiscal year for the city.

Government property means property owned by the federal government or any agency thereof, a sovereign state or nation, the state or any agency thereof, the county, a special district or a municipal corporation.

Initial assessment resolution means the resolution described in section 38-221 hereof, which shall be the initial proceeding for the identification of the fire rescue assessed cost for which an assessment is to be made and for the imposition of a fire rescue assessment.

Maximum assessment rate means the highest rate of a fire rescue assessment established by the city in an initial assessment resolution or preliminary rate resolution and confirmed by the city in the final assessment ordinance or annual rate ordinance.

Owner means the person reflected as the owner of assessed property on the tax roll.

Person means any individual, partnership, firm, organization, corporation, association, or any other legal entity, whether singular or plural, masculine or feminine, as the context may require.

Preliminary rate resolution means the resolution described in section 38-227 initiating the annual process for updating the assessment roll and directing the re-imposition of fire rescue assessments pursuant to an annual rate ordinance.

Property appraiser means the county property appraiser.

Tax collector means the county tax collector.

Tax roll means the real property ad valorem tax assessment roll maintained by the property appraiser for the purpose of the levy and collection of ad valorem taxes.

Uniform Assessment Collection Act means sections 197.3632 and 197.3635, Florida Statutes, or any successor statutes authorizing the collection of non-ad-valorem assessments on the same bill as ad valorem taxes, and any applicable regulations promulgated thereunder.

(Ord. No. 2008-52, § 1, 6-10-2008)