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FIRE SERVICES SPECIAL ASSESSMENT - TIME CERTAIN 6:45 PM OR AS SOON THEREAFTER AS MAY BE HEARD (B)
A resolution of the City of Gainesville, Florida, relating to the provision of fire services, facilities and programs in the City of Gainesville, Florida; imposing Fire Services Special Assessments against assessed properties located within the City for the fiscal year that begins October 1, 2010; providing for exemptions; approving the assessment roll; providing for the estimated fire services assessed cost; approving the rate of assessment; providing for severability; and providing an immediate effective date.
recommendation
The City Commission: 1) receive any written objections filed; 2) hear testimony from all interested persons; 3) establish the final rate for the Fire Services Special Assessment; and 4) adopt the proposed Final Assessment Resolution.
explanation
On June 3, 2010 the City Commission adopted Resolution 091050 (the "Initial Assessment Resolution") which set the proposed fire services assessment rate and provided for notice by mail and publication of the proposed rate and public hearing to set the final rate. In adopting the Final Rate Resolution, the Commission will have to determine the Fire Services Special Assessment rate for the fiscal year beginning October 1, 2010, and insert the rate on page 4 in Section 3(c) of the Resolution.
The City Commission at its meeting on June 3 directed the City Manager to provide an assessment roll that includes all properties except for government properties (which are excluded as a matter of law) and an assessment roll that excludes government properties, properties of places of religious assembly, and properties of not-for-profits. The Resolution in Section E exempts government property because they are exempt as a matter of law. In order to exempt properties of places of religious assembly and not-for-profits the City Commission would have to revise the resolution by approving the Revisers page attached to this memo as Exhibit A.
At the meeting of June 3, 2010, several Commissioners inquired about the issue of exempting not-for profit entities and places of religious assembly from the special assessment. Based on established case law, in order for a special assessment to be valid, all properties that receive the benefit of the service, except for properties exempt as a matter of law, must be charged the assessment. In other words, if properties such as, places of religious assembly and not-for-profits, receive the benefit of fire services, they should properly be charged the special assessment. Further, any exemptions require the City to identify other available legal revenues to pay their share of the assessment. The payment of public funds to pay the validly imposed special assessments of private entities raises significant legal issues. Attached to this memorandum as Exhibit B is the City Attorney's full legal opinion on this matter.