(a)

Adopted. The city shall adopt and maintain an "emergency reserve policy" governing the non-spendable, spendable, restricted, committed, assigned, [and] unassigned fund balances and emergency funding.

(b)

Amount of emergency reserve. The city shall budget to maintain a minimum of 16 percent of unassigned fund balance as an emergency reserve.

(c)

Deficiency in emergency reserve. Should the city's unassigned fund balance, the emergency reserve, fall below the 16 percent threshold, the city manager in accordance with the adopted emergency reserve policy will develop and submit for city commission approval recommendations for the replenishing and/or increasing shortages/deficiencies using appropriate budget strategies.

(Ord. No. 2020-001, § 2, 2-5-2020)

(a)

The city may contribute funds to charitable causes for municipal purposes as permitted by law.

(b)

Prior to any contribution of funds to a charitable cause, the proposed contribution must be placed on an agenda for consideration of the city commission.

(c)

A contribution of funds to a charitable cause may be approved by a majority of the members of the commission present if the commission determines that the contribution serves a municipal purpose. A municipal purpose is a public purpose that benefits the residents of the city.

(d)

This section does not apply to contracts with or purchases from charitable organizations providing specified goods or services to the city.

(Ord. No. 2021-009, § 2, 8-18-2021)

(a)

The city manager is authorized to make the following budget transfers without further approval of the city commission:

(1)

To utilize lapsed salary funds to finance temporary filling of a position to include but not be limited to utilizing outside services.

(2)

To transfer from an account for non-departmental meetings and seminars in the approved budget to any departmental account for meetings and seminars in accordance with a program for conferences as approved by the city commission.

(3)

The city manager is further authorized to transfer moneys to or from all programs, categories and accounts within any designated fund set forth in the adopted annual budget. This provision does not authorize the city manager to make transfers to or from the account categories for contingencies, debt service and equity service respectively given line numbers 3701, 7000 and 8000.

(4)

The city manager is authorized to make changes in the numeric assignment of approved line items set forth in the annual budget. The city manager is further authorized to establish new accounts within the adopted budget and transfer funds into the new account subject to his transfer authority; however, he shall notify the city commission, in writing, of any new account or transfer in excess of the city manager's purchasing authority level upon initiation of the transfer or establishment of the new account.

(b)

Within each of the budgeted expenditure categories currently numbered the 3000 series, the approved line items may be overexpended by the responsible department head as long as sufficient funds are available in the total appropriation for that expenditure category.

(Code 1980, § 10-2.1; Ord. No. 2007-12, § 1, 8-1-2007)

(a)

On or before the end of the first week of September of each year, the city manager shall submit to the commission a budget for the ensuing fiscal year, and a budget message.

(b)

The budget message shall explain the budget in fiscal terms and describe programs. It shall outline the financial policies of the city for the fiscal year, indicate major changes in policy, expenditure and revenue, together with the reasons for such changes, and summarize the city's debt position.

(c)

The commission shall adopt the annual budget by ordinance pursuant to the provisions of the Charter, § 3.15.

(Ord. No. 80-44, § 1(c), 12-2-1980/3-10-1981; Ord. No. 2007-08, § 1, 6-20-2007)

State Law reference— Mandatory procedure for adoption of budget, F.S. § 200.065.

(a)

The city manager shall prepare and submit with the regular budget a five-year capital program, which the city commission may adopt by ordinance.

(b)

The capital program shall include a general summary, a list of all capital improvements which are proposed to be undertaken during the five fiscal years next ensuing, cost estimates, methods of financing and recommended time schedules for such improvements, and the estimated annual cost of operating and maintaining the facilities to be constructed or acquired.

(c)

The above information may be revised and extended each year with regard to capital improvements still pending or in process of construction or acquisition.

(Ord. No. 1057, 1-9-1976/3-9-1976; Ord. No. 2020-023, § 2, 9-2-2020)

Service or user charges or fees shall be set or amended by resolution of the city commission, or the city commission may give administrative authority to the city manager to set specific fees in accordance with specific standards set by the commission.

(Code 1980, § 10-16)

(a)

Copies of city documents will be provided upon payment of the required fee, which is established and on file in the city clerk's office.

(b)

If the nature or volume of documents requested to be copied is such as to require clerical or supervisory assistance by city personnel of more than 15 minutes, the city shall charge, in addition to the fees set forth in subsection (a) of this section, a special service charge, which shall be equal to the labor costs, including wages and other benefits, actually incurred by the city or attributable to the city for the clerical and supervisory assistance required.

(c)

There shall be no charge to bona fide members of the press for copies of city commission meeting agendas with included backup material.

(d)

The city attorney's office is authorized to furnish copies of material to other attorneys for no fee.

(e)

There will be no charge for copies furnished to other governmental bodies—state, federal or local—which do not charge the city for copies requested by the city from those governmental bodies.

(f)

The city manager is authorized to adopt such rules and regulations as he may deem necessary to carry out the purposes of this section.

(Code 1980, § 10-17)

(a)

As used in this section, the term "infant burial space" means a burial space located in that certain area of the city cemetery specifically designated for the exclusive burial of children not more than one year of age at death.

(b)

The burial service fees in this section are established and on file in the city clerk's office.

(c)

For burial in infant burial spaces, the city shall provide no setup except grass mats.

(d)

Burial in wooden boxes in the city cemetery is prohibited.

(Code 1980, § 10-18)

(a)

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

Interim services fee means the annual charge applicable to structures certified for occupancy by the city building division but not appearing on the county tax rolls as an improvement to real property.

Interim services fee rate means the cost, as set by resolution of the city commission, of providing the requisite city services. The rate is set according to the use of the structure as determined by chapter 32.

Owner means that person or legal entity reflected on the public records of the county as the owner of real property upon which a structure has been completed.

Structure means any building or improvement, for which a certificate of occupancy is required, constructed upon real property located within the municipal limits of the city.

(b)

Interim services fee levied. As of the date a certificate of occupancy is issued by the city building division, every structure located within the city shall be subject to an interim services fee. This interim services fee shall be in effect until that date when the structure in question appears on the assessment rolls of the tax assessor's office of the county and is subject to the assessment of ad valorem taxes. This fee shall be set by resolution of the city commission.

(c)

Fee determination; proration. The fee set by the commission shall be prorated on a per month basis for structures certified for occupancy subsequent to January 1 of each calendar year. For example, a single-family dwelling certified for occupancy in May would pay the rate shown on the schedule for the month of May.

(d)

Procedure. The city manager shall be charged with the collection of the interim services fee, which fee shall be collected as a condition prior to the issuance of a certificate of occupancy by the building division. Upon request for a certificate of occupancy, the city manager shall determine, according to the schedule, the interim services fee due and payable for the structure in question.

(e)

Creation of nonlapsing trust fund. The finance director of the city shall deposit all fees collected into a nonlapsing trust fund established and maintained by the city. The use of such funds will be restricted and limited to expenditures for public safety services, code enforcement and building inspection functions, engineering and planning functions, and to public services for parks and recreation, streets and building maintenance. The city manager shall provide the city commission with recommendations for expenditure of these funds during the annual budget process or from time to time as needed. Such expenditures of funds shall be limited to the percentile of total fees collected for each of the services as identified in this section.

(f)

Adjustment. The interim services fee rate may be adjusted by resolution of the city commission to account for changes in the cost of providing the requisite services.

(Code 1980, § 10-18.1)

Any debt or other obligation owed to the city that is directly related to a particular parcel of real property within the city shall constitute a lien, superior in dignity to all other liens, except county tax liens and liens of equal dignity with county tax liens, until paid; and the city may elect to foreclose such lien in accordance with the practice, pleading and procedure for the foreclosure of mortgages on real property.

(Code 1980, § 10-19)

(a)

Where any charge which is included on a bill for city services has not been paid in full on or before the 15th day after the billing date, a late charge equal to ten percent of the amount of the bill, or ten percent of the unpaid balance if part of such bill shall have been paid, shall be added to the bill and shall be due and payable as if such amount had been a part of the bill as rendered.

(b)

Nothing contained in this section shall supersede or repeal existing provisions for late charges contained in other provisions of this Code.

(Code 1980, § 10-19.1)

Moneys received for payment of bills shall be applied first to the oldest outstanding portion of any bill and shall be applied to current balances only after such previous balances have been satisfied; however, the city may apply moneys received in a different order if written application has been made by the person owing such moneys and the reason given for such request establishes invalidity of the past-due charges.

(Code 1980, § 10-19.2)

(a)

If the city files an action to collect a debt or other obligation or to enforce a statute, ordinance, regulation or other law, the city shall be entitled to recover a reasonable attorney's fee.

(b)

This section shall apply to every action filed.

(Code 1980, § 10-20)

Any application for an initial license, the renewal of an existing license, the transfer of a license, the modification of a license, or the expansion of a license shall be accompanied by the required nonrefundable fee to offset the city's costs in processing and evaluating the application. The fee amounts shall be set or amended by resolution of the city commission. If out-of-pocket costs are incurred by the city in connection with the renewal or issuance of a license, the applicant shall be liable for and reimburse the city for all such costs up to the amount of $100,000.00.

(Code 1980, § 10-21)

When used in this article, the following terms shall have the following meanings, unless the context clearly requires otherwise:

Annual assessment ordinance means the ordinance described in sections 10-108 and 10-109, approving an assessment roll for a specific fiscal year.

Assessment means a special assessment imposed by the commission pursuant to this article to fund the capital cost of capital improvements or the service cost of essential services. The term "Assessment" and the reference to non-ad valorem assessments herein means those assessments which are not based upon millage and which can become a lien against a homestead as permitted by article X, section 4, of the state constitution.

Assessment area means any of specific areas created by a final assessment ordinance of the commission pursuant to section 10-105 hereof, that specially benefit from capital improvements or essential services.

Assessment coordinator means the person or entity designated by the commission to be responsible for coordinating assessments, or such person's designee.

Assessment roll means the special assessment roll relating to capital improvements or essential services containing the information specified in section 10-107 hereof, approved by a final assessment ordinance or an annual assessment ordinance pursuant to sections 10-110 or 10-111 hereof.

Assessment unit means the apportionment unit utilized to determine the assessment for each parcel of property, as set forth in the initial assessment resolution. "Assessment units" may include, by way of example and not limitation, one or a combination of the following: front footage, land area, improvement area, equivalent residential connections or units, permitted land use, trip generation rates, rights to future trip generation capacity under applicable concurrency management regulations, property value or any other physical characteristic or reasonably expected use of the property that is related to the capital improvements or essential services to be funded from proceeds of the assessment.

Capital cost means all or any portion of the expenses that are properly attributable to the acquisition, design, construction, installation, reconstruction, renewal or replacement (including demolition, environmental mitigation and relocation) of capital improvements under generally accepted accounting principles; and including reimbursement to the city for any funds advanced for capital cost and interest on any interfund or intrafund loan for such purposes.

Capital improvements means capital improvements constructed or installed by the city which provide a special benefit to lands within an assessment area.

City means the City of Hallandale Beach, Florida, a municipal corporation established by the State of Florida.

City Code means the Hallandale Beach Code of Ordinances.

City manager means the chief executive officer of the city, or such person's designee.

Commission means the City Commission of the City of Hallandale Beach, Florida.

Essential services means the services, facilities, or programs which provide a special benefit to, or relieve a burden attributable to, lands within an assessment area.

Final assessment ordinance means the resolution described in section 10-110 hereof, which shall confirm or modify the terms of the assessment proposed in the initial assessment resolution and which shall be the final proceeding for the imposition of an assessment.

Fiscal year means the period commencing on October 1 of each year and continuing through the following September 30, or such other period as may be prescribed by law as the fiscal year for the city.

Government property means property owned by the United States of America, the State of Florida, a county, a special district, a municipal corporation, or any of their respective agencies or political subdivisions.

Initial assessment resolution means the resolution described in section 10-106 hereof, which shall be the initial proceeding for the imposition of an assessment.

Maximum assessment rate means the highest rate of an assessment established by the commission in an initial assessment resolution and included in the notices required by sections 10-108 and 10-109 hereof.

Obligations means bonds or other evidence of indebtedness including but not limited to, notes, commercial paper, capital leases or any other obligation issued or incurred to finance capital improvements and secured, in whole or in part, by proceeds of the assessments.

Ordinance means this capital improvement and essential services procedural assessment ordinance.

Pledged revenue means, as to any series of obligations:

(1)

The proceeds of such obligations, including investment earnings;

(2)

Proceeds of the assessments pledged to secure the payment of such obligations; and

(3)

Any other legally available non-ad valorem revenue pledged, at the commission's sole option, to secure the payment of such obligations, as specified by the ordinance and any resolution authorizing such obligations.

Property appraiser means the Broward County Property Appraiser.

Resolution of intent means the resolution expressing the commission's intent to collect assessments on the ad valorem tax bill required by the Uniform Assessment Collection Act.

Service cost means all or any portion of the expenses that are properly attributable to the provision of essential services under generally accepted accounting principles; and including reimbursement to the city for any funds advanced for such expenses and interest on any interfund or intrafund loan for such purposes.

Tax collector means the Broward 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 F.S. §§ 197.3632 and 197.3635, 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. 2025-010, § 1, 5-21-2025)

It is hereby ascertained, determined and declared as follows:

(1)

Article VIII, section 2, of the state constitution and F.S. § 166.021 grant to the commission all powers of local self-government to perform city functions and to render services for city purposes in a manner not inconsistent with general or special law approved by vote of the electors, and such power may be exercised by the enactment of city ordinances.

(2)

The assessments authorized herein shall constitute non-ad valorem assessments within the meaning and intent of the Uniform Assessment Collection Act.

(3)

The assessments imposed pursuant to this article will be imposed by the commission, not the property appraiser or tax collector. Any activity of the property appraiser or tax collector under the provisions of this article shall be construed solely as ministerial.

(Ord. No. 2025-010, § 1, 5-21-2025)

The commission is hereby authorized to impose assessments against property located within an assessment area to fund capital improvements or essential services. The assessment shall be computed in a manner that fairly and reasonably apportions the capital costs or service costs among the parcels of property within an assessment area, based upon objectively determinable assessment units related to the value, use or physical characteristics of the property.

(Ord. No. 2025-010, § 1, 5-21-2025)

(a)

The commission is hereby authorized to create assessment areas by ordinance. Each assessment area shall encompass only that property specially benefited by the capital improvements or essential services proposed for funding from the proceeds of assessments to be imposed therein. Either the initial assessment resolution proposing an assessment area or the final assessment ordinance creating an assessment area shall include brief descriptions of the capital improvements or essential services proposed for such area, a description of the property to be included within the assessment area, and specific legislative findings that recognize the special benefit to be provided by each proposed capital improvement or essential service to property within the assessment area. Properties in any assessment area need not be adjacent or contiguous to any other property in an assessment area.

(b)

At its option, the commission may establish a process pursuant to which the owners of property may petition for creation of an assessment area to fund capital improvements and essential services. Notwithstanding any petition process established pursuant to this section, the commission shall retain the authority to create assessment areas without a landowner petition.

(Ord. No. 2025-010, § 1, 5-21-2025)

The initial proceeding for imposition of an assessment shall be the commission's adoption of an initial assessment resolution. The initial assessment resolution shall:

(1)

Describe the proposed assessment area;

(2)

Describe the capital improvements or essential services proposed for funding from proceeds of the assessments;

(3)

Estimate the service cost or capital cost;

(4)

Establish a maximum assessment rate if desired by the commission;

(5)

Describe with particularity the proposed method of apportioning the service cost or capital cost among the parcels of property located within the assessment area, such that the owner of any parcel of property can objectively determine the amount of the assessment, based upon its value, use or physical characteristics;

(6)

Include specific legislative findings that recognize the equity provided by the apportionment methodology;

(7)

Schedule a public hearing at a meeting of the commission, which meeting shall be a regular, adjourned or special meeting, at which to hear objections of all interested persons and to consider adoption of the final assessment ordinance and approval of the assessment roll; and

(8)

Direct the assessment coordinator to:

a.

Prepare the assessment roll;

b.

Publish the notice required; and

c.

Mail the notice required using information then available from the property appraiser.

(Ord. No. 2025-010, § 1, 5-21-2025)

(a)

The assessment coordinator shall prepare a preliminary assessment roll that contains the following information:

(1)

A summary description of each parcel of property (conforming to the description contained on the tax roll) subject to the assessment;

(2)

The name of the owner of record of each parcel, as shown on the tax roll;

(3)

The number of assessment units attributable to each parcel;

(4)

If applicable, the estimated maximum annual assessment to become due in any fiscal year for each assessment unit; and

(5)

If applicable, the estimated maximum annual assessment to become due in any fiscal year for each parcel.

(b)

Copies of the initial assessment resolution and the preliminary assessment roll shall be on file in the office of the assessment coordinator and open to public inspection. The foregoing shall not be construed to require that the assessment roll be in printed form if the amount of the assessment for each parcel of property can be determined by use of a computer terminal or otherwise accessible through the internet or similar data base.

(Ord. No. 2025-010, § 1, 5-21-2025)

After filing the assessment roll in the office of the assessment coordinator, the assessment coordinator shall publish once in a newspaper of general circulation within the city a notice stating that at a meeting of the commission on a certain day and hour, not earlier than 20 calendar days from such publication, which meeting shall be a regular, adjourned or special meeting, the commission will hear objections of all interested persons to the final assessment ordinance and approval of the assessment roll. The published notice shall conform to the requirements set forth in the Uniform Assessment Collection Act and F.S. § 166.041. Such notice shall include:

(1)

A geographic depiction of the property subject to the assessment;

(2)

The proposed schedule of the assessment;

(3)

The method by which the assessment shall be collected;

(4)

The maximum assessment rate in the event one was adopted in the initial assessment resolution; and

(5)

A statement that all affected property owners have the right to appear at the public hearing and to file written objections within 20 days of the publication of the notice.

(Ord. No. 2025-010, § 1, 5-21-2025)

In addition to the published notice required by section 10-108, the assessment coordinator shall provide notice of the proposed assessment by first class mail to the owner of each parcel of property subject to the assessment. Notice shall be mailed at least 20 calendar days prior to the hearing to each property owner at such address as is shown on the tax roll on the 20th calendar day prior to the date of mailing. Notice shall be deemed mailed upon delivery thereof to the possession of the U.S. Postal Service. The assessment coordinator may provide proof of such notice by affidavit. The mailed notice shall conform to the requirements set forth in the Uniform Assessment Collection Act. Such notice shall include:

(1)

The purpose of the assessment;

(2)

The rate of assessment to be levied against each parcel of property including a maximum assessment rate in the event one was adopted by the initial assessment resolution;

(3)

The assessment unit to be applied to determine the assessment;

(4)

The number of such assessment units contained in each parcel;

(5)

The total revenue to be collected by the assessment;

(6)

A statement that failure to pay the assessment will cause a tax certificate to be issued against the property or foreclosure proceedings may be instituted, either of which may result in a loss of title to the property;

(7)

A statement that all affected property owners have a right to appear at the hearing and to file written objections with the commission within 20 days of the notice; and

(8)

The date, time and place of the hearing.

(Ord. No. 2025-010, § 1, 5-21-2025)

At the time named in such notices, or to which an adjournment or continuance may be taken, the commission shall receive written objections and hear testimony of interested persons and may then, or at any subsequent meeting of the commission, adopt the final assessment ordinance which shall:

(1)

Confirm the terms of the assessment proposed by the initial assessment resolution or set forth amendments or modifications to such terms, if any, as may be deemed appropriate by the commission;

(2)

Create the assessment area;

(3)

Establish the maximum amount of the assessment for each assessment unit;

(4)

Approve the assessment roll, with such amendments as it deems just and right; and

(5)

Determine the method of collecting the assessments.

(Ord. No. 2025-010, § 1, 5-21-2025)

The commission shall adopt an annual assessment ordinance during its budget adoption process for each fiscal year in which essential services assessments will be imposed to approve the assessment roll for such fiscal year. For previously imposed capital improvement assessments, the annual assessment roll may be approved by resolution. The final assessment ordinance shall constitute the annual assessment ordinance for the initial fiscal year. The assessment roll, as prepared in accordance with the initial assessment resolution and confirmed or amended by the final assessment ordinance, shall be confirmed or amended by the annual assessment ordinance (or resolution in the case of capital improvement assessments) to reflect the then applicable portion of the cost of the capital improvements or essential services, or both, to be paid by assessments. If the proposed assessment for any parcel of property exceeds the maximum assessment rate established in the final assessment ordinance for the area and described in the notices provided pursuant to sections 10-108 and 10-109 or if an assessment is imposed against property not previously subject thereto, the commission shall provide notice to the owner of such property in accordance with sections 10-108 and 10-109 and conduct a public hearing and thereafter adopt an annual assessment ordinance approving the assessment roll. Failure to adopt an annual assessment ordinance during the budget adoption process may be cured at any time.

(Ord. No. 2025-010, § 1, 5-21-2025)

The adoption of the final assessment ordinance or of an annual assessment, shall be the final adjudication of the issues presented (including, but not limited to, the apportionment methodology, the rate of assessment, the maximum annual assessment of each parcel, the adoption of the assessment roll and the levy and lien of the assessments), unless proper steps are initiated in a court of competent jurisdiction to secure relief within 20 days from the date of the commission's adoption of the ordinance. The assessments for each fiscal year shall be established upon adoption of the annual assessment ordinance. If the assessments are to be collected pursuant to the Uniform Assessment Collection Act, the assessment roll, as approved by the annual assessment ordinance, shall be certified to the tax collector.

(Ord. No. 2025-010, § 1, 5-21-2025)

(a)

If so authorized in the applicable final assessment ordinance or any annual assessment ordinance, the assessment imposed against any parcel of property to fund capital improvements shall be subject to prepayment at the option of the property owner, as follows:

(1)

Prior to the issuance of obligations, the assessment coordinator shall provide first class mailed notice to the owner of each parcel of property subject to the assessment of the commission's intent to issue such obligations. On or prior to the date specified in such notice (which shall not be earlier than the 30th day following the date on which the notice is delivered to the possession of the U.S. Postal Service), or such later date as the commission may allow in its sole discretion, the owner of each parcel of property subject to the assessment shall be entitled to prepay the total assessment obligation.

(2)

Following the date specified in the notice provided pursuant to subsection (1) above, or such later date as the commission may allow in its sole discretion, the owner of each parcel of property subject to the assessment shall be entitled to prepay the total remaining assessment upon payment of an amount equal to the sum of:

a.

Such parcel's share of the principal amount of obligations then outstanding;

b.

The premium associated with redemption of such parcel's share of the principal amount of obligations then outstanding; and

c.

Interest on such parcel's share of the principal amount of obligations then outstanding, from the most recent date to which interest has been paid to the next date following such prepayment on which the city can redeem obligations after providing all notices required by the ordinance or resolution authorizing issuance of such obligations;

Provided however, that during any period commencing on the date the annual assessment roll is certified for collection pursuant to the Uniform Assessment Collection Act and ending on the next date on which unpaid ad valorem taxes become delinquent, the city may reduce the amount required to prepay the assessments imposed against any parcel of property by the amount of the assessment certified for collection with respect to such parcel.

(b)

At the city's election, the assessment imposed against any parcel of property may be subject to acceleration and mandatory prepayment if at any time a tax certificate has been issued and remains outstanding in respect of such property. In such event, the amount required for mandatory prepayment shall be the same as that required for an optional prepayment authorized by subsection (a) above.

(c)

The amount of all prepayments computed in accordance with this subsection (a) above shall be final. The city shall not be required to refund any portion of a prepayment if:

(1)

The capital cost is less than the amount upon which such prepayment was computed; or

(2)

Annual assessments will not be imposed for the full number of years anticipated at the time of such prepayment.

(Ord. No. 2025-010, § 1, 5-21-2025)

(a)

Upon adoption of the annual assessment ordinance for each fiscal year, assessments to be collected under the Uniform Assessment Collection Act shall constitute a lien against assessed property equal in rank and dignity with the liens of all state, county, district or municipal taxes and other non-ad valorem assessments. Except as otherwise provided by law, such lien shall be superior in dignity to all other liens, titles and claims, until paid. The lien shall be deemed perfected upon adoption by the commission of the annual assessment ordinance and shall attach to the property included on the assessment roll as of the prior January 1, the lien date for ad valorem taxes.

(b)

Upon adoption of the final assessment ordinance, assessments to be collected under the alternative method of collection provided in section 10-119 hereof shall constitute a lien against assessed property equal in rank and dignity with the liens of all state, county, district or municipal taxes and other non-ad valorem assessments. Except as otherwise provided by law, such lien shall be superior in dignity to all other liens, titles and claims, until paid. The lien shall be deemed perfected on the date notice thereof is recorded in the official records of the county.

(Ord. No. 2025-010, § 1, 5-21-2025)

If any assessment made under the provisions of this article is either in whole or in part annulled, vacated or set aside by the judgment of any court, or if the commission is satisfied that any such assessment is so irregular or defective that the same cannot be enforced or collected, or if the commission has omitted the inclusion of any property on the assessment roll which property should have been so included, the commission may take all necessary steps to impose a new assessment against any property benefited by the capital improvement or essential service, following as nearly as may be practicable the provisions of this article, and in case such second assessment is annulled, the commission may levy and impose other assessments until a valid assessment is imposed.

(Ord. No. 2025-010, § 1, 5-21-2025)

Any informality or irregularity in the proceedings in connection with the levy of any assessment under the provisions of this article shall not affect the validity of the same after the approval thereof, and any assessment as finally approved shall be competent and sufficient evidence that such assessment was duly levied, that the assessment was duly made and adopted, and that all proceedings related to such assessment were duly had, taken and performed as required by this article; and no variance from the directions hereunder shall be held material unless it be clearly shown that the party objecting was materially injured thereby. Notwithstanding the provisions of this section, any party objecting to an assessment imposed pursuant to this article must file an objection with a court of competent jurisdiction within the time periods prescribed herein.

(Ord. No. 2025-010, § 1, 5-21-2025)

(a)

No act of error or omission on the part of the commission, assessment coordinator, property appraiser, tax collector, or their deputies or employees, shall operate to release or discharge any obligation for payment of any assessment imposed by the commission under the provisions of this article.

(b)

In the event that the number of assessment units attributed to a parcel of property is incorrect under the terms of the apportionment methodology adopted by the commission for a given assessment program, the number of assessment units attributed to such parcel may be corrected at any time by the assessment coordinator, upon presentation of competent substantial evidence by the owner of such parcel. Any such correction which reduces an assessment shall be considered valid from the date on which the assessment was imposed and shall in no way affect the enforcement of the assessment imposed under the provisions of this article. Any such correction which increases an assessment or imposes an assessment on omitted property shall first require notice to the affected owner at the address shown on the tax roll notifying the owner of the date, time and place that the commission will consider confirming the correction and offering the owner an opportunity to be heard.

(c)

After the assessment roll has been delivered to the tax collector in accordance with the Uniform Assessment Collection Act, any changes, modifications or corrections thereto shall be made in accordance with the procedures applicable to errors and insolvencies for ad valorem taxes.

(Ord. No. 2025-010, § 1, 5-21-2025)

(a)

Unless directed otherwise by the commission, assessments (other than assessments imposed against government property) shall be collected pursuant to the Uniform Assessment Collection Act, and the city shall comply with all applicable provisions thereof, including but not limited to:

(1)

Entering into a written agreement with the property appraiser and the tax collector for reimbursement of necessary expenses;

(2)

Certifying the assessment roll to the tax collector; and

(3)

Adopting a resolution of intent after publishing weekly notice of such intent for four consecutive weeks preceding the hearing.

(b)

The resolution of intent may be adopted either prior to or following the initial assessment resolution; provided however, that the resolution of intent must be adopted prior to January 1 (March 1 with consent of the property appraiser and tax collector) of the year in which the assessments are first collected on the ad valorem tax bill.

(c)

This section shall not be construed to require adoption of an additional resolution of intent, and notice thereof, if a resolution of intent was previously adopted and is currently in effect for the area in question.

(d)

Any hearing or notice required by this article may be combined with any other hearing or notice required by the Uniform Assessment Collection Act.

(Ord. No. 2025-010, § 1, 5-21-2025)

In lieu of using the Uniform Assessment Collection Act, the city may elect to collect the assessment by any other method which is authorized by law or provided by this section as follows:

(1)

The city shall provide assessment bills by first class mail to the owner of each affected parcel of property, other than government property. The bill or accompanying explanatory material shall include:

a.

A brief explanation of the assessment;

b.

A description of the assessment units used to determine the amount of the assessment;

c.

The number of assessment units attributable to the parcel;

d.

The total amount of the parcel's assessment for the appropriate period;

e.

The location at which payment will be accepted;

f.

The date on which the assessment is due; and

g.

A statement that the assessment constitutes a lien against assessed property equal in rank and dignity with the liens of all state, county, district or municipal taxes and other non-ad valorem assessments.

(2)

A general notice of the lien resulting from imposition of the assessments shall be recorded in the official records of the county. Nothing herein shall be construed to require that individual liens or releases be filed in the official records.

(3)

The city shall have the right to appoint or retain an agent to foreclose and collect all delinquent assessments in the manner provided by law. An assessment shall become delinquent if it is not paid within 30 days from the due date. The city or its agent shall notify any property owner who is delinquent in payment of an assessment within 60 days from the date such assessment was due. Such notice shall state in effect that the city or its agent will initiate a foreclosure action and cause the foreclosure of such property subject to a delinquent assessment in a method now or hereafter provided by law for foreclosure of mortgages on real estate, or otherwise as provided by law.

(4)

All costs, fees and expenses, including reasonable attorney fees and title search expenses, related to any foreclosure action as described herein shall be included in any judgment or decree rendered therein. At the sale pursuant to decree in any such action, the city may be the purchaser to the same extent as an individual person or corporation. The city may join in one foreclosure action the collection of assessments against any or all property assessed in accordance with the provisions hereof. All delinquent property owners whose property is foreclosed shall be liable for an apportioned amount of reasonable costs and expenses incurred by the city and its agents, including reasonable attorney fees, in collection of such delinquent assessments and any other costs incurred by the city as a result of such delinquent assessments including, but not limited to, costs paid for draws on a credit facility and the same shall be collectible as a part of or in addition to, the costs of the action.

(5)

In lieu of foreclosure, any delinquent assessment and the costs, fees and expenses attributable thereto, may be collected pursuant to the Uniform Assessment Collection Act; provided however, that:

a.

Notice is provided to the owner in the manner required by law and this article; and

b.

Any existing lien of record on the affected parcel for the delinquent assessment is supplanted by the lien resulting from certification of the assessment roll to the tax collector.

(Ord. No. 2025-010, § 1, 5-21-2025)

The city and its agents, if any, shall maintain the duty to enforce the prompt collection of assessments by the means provided herein. The duties related to collection of assessments may be enforced at the suit of any holder of obligations in a court of competent jurisdiction by mandamus or other appropriate proceedings or actions.

(Ord. No. 2025-010, § 1, 5-21-2025)

(a)

If assessments are imposed against government property, the city shall provide assessment bills by first class mail to the owner of each affected parcel of government property. The bill or accompanying explanatory material shall include:

(1)

A brief explanation of the assessment;

(2)

A description of the assessment units used to determine the amount of the assessment;

(3)

The number of assessment units attributable to the parcel;

(4)

The total amount of the parcel's assessment for the appropriate period;

(5)

The location at which payment will be accepted; and

(6)

The date on which the assessment is due.

(b)

Assessments imposed against government property shall be due on the same date as assessments against other property within the assessment area and, if applicable, shall be subject to the same discounts for early payment.

(c)

An assessment shall become delinquent if it is not paid within 30 days from the due date. The city shall notify the owner of any government property that is delinquent in payment of its assessment within 60 days from the date such assessment was due. Such notice shall state in effect that the city will initiate a mandamus or other appropriate judicial action to compel payment.

(d)

All costs, fees and expenses, including reasonable attorney fees and title search expenses, related to any mandamus or other action as described herein shall be included in any judgment or decree rendered therein. All delinquent owners of government property against which a mandamus or other appropriate action is filed shall be liable for an apportioned amount of reasonable costs and expenses incurred by the city or its agents, including reasonable attorney fees, in collection of such delinquent assessments and any other costs incurred by the city as a result of such delinquent assessments including, but not limited to, costs paid for draws on a credit facility and the same shall be collectible as a part of, or in addition to, the costs of the action.

(e)

As an alternative to the foregoing, an assessment imposed against government property may be collected on the bill for any utility service provided to such government property. The commission may also contract for such billing services with any utility not owned by the city.

(Ord. No. 2025-010, § 1, 5-21-2025)

(a)

The commission shall have the power and is hereby authorized to provide by ordinance or resolution, at one time or from time to time in series, for the issuance of obligations to fund capital improvements and any amounts to be paid or accrued in connection with issuance of such obligations including but not limited to capitalized interest, transaction costs and reserve account deposits.

(b)

The principal of and interest on each series of obligations shall be payable from pledged revenue. At the option of the commission, the city may agree, by ordinance or resolution, to budget and appropriate funds to make up any deficiency in the reserve account established for the obligations or in the payment of the obligations, from other non-ad valorem revenue sources. The commission may also provide, by ordinance or resolution, for a pledge of or lien upon proceeds of such non-ad valorem revenue sources for the benefit of the holders of the obligations. Any such ordinance or resolution shall determine the nature and extent of any pledge of or lien upon proceeds of such non-ad valorem revenue sources.

(Ord. No. 2025-010, § 1, 5-21-2025)

The obligations shall be dated, shall bear interest at such rate or rates, shall mature at such times as may be determined by ordinance or resolution of the commission, and may be made redeemable before maturity, at the option of the city, at such price or prices and under such terms and conditions, all as may be fixed by the commission. Said obligations shall mature not later than 40 years after their issuance. The commission shall determine by ordinance or resolution the form of the obligations, the manner of executing such obligations, and shall fix the denominations of such obligations, the place or places of payment of the principal and interest, which may be at any bank or trust company within or outside of the state, and such other terms and provisions of the obligations as it deems appropriate. The obligations may be sold at public or private sale for such price or prices as the commission shall determine by ordinance or resolution. The obligations may be delivered to any contractor to pay for the provision of capital improvements or may be sold in such manner and for such price as the commission may determine by ordinance or resolution to be for the best interests of the city.

(Ord. No. 2025-010, § 1, 5-21-2025)

At the option of the commission, obligations may bear interest at a variable rate.

(Ord. No. 2025-010, § 1, 5-21-2025)

Prior to the preparation of definitive obligations of any series, the commission may, under like restrictions, issue interim receipts, interim certificates, or temporary obligations, exchangeable for definitive obligations when such obligations have been executed and are available for delivery. The commission may also provide for the replacement of any obligations which shall become mutilated, destroyed or lost. Obligations may be issued without any other proceedings or the happening of any other conditions or things other than those proceedings, conditions or things which are specifically required by this article.

(Ord. No. 2025-010, § 1, 5-21-2025)

In anticipation of the sale of obligations, the commission may, by ordinance or resolution, issue notes and may renew the same from time to time. Such notes may be paid from the proceeds of the obligations, the proceeds of the assessments, the proceeds of the notes and such other legally available moneys as the commission deems appropriate by ordinance or resolution. Said notes shall mature within five years of their issuance and shall bear interest at a rate not exceeding the maximum rate provided by law. The commission may issue obligations or renewal notes to repay the notes. The notes shall be issued in the same manner as the obligations.

(Ord. No. 2025-010, § 1, 5-21-2025)

Obligations issued under the provisions of this article shall not be deemed to constitute a general obligation or pledge of the full faith and credit of the city within the meaning of the state constitution, but such obligations shall be payable only from pledged revenue and, if applicable, proceeds of the assessments, in the manner provided herein and by the ordinance or resolution authorizing the obligations. The issuance of obligations under the provisions of this article shall not directly or indirectly obligate the city to levy or to pledge any form of ad valorem taxation whatsoever. No holder of any such obligations shall ever have the right to compel any exercise of the ad valorem taxing power on the part of the city to pay any such obligations or the interest thereon or to enforce payment of such obligations or the interest thereon against any property of the city, nor shall such obligations constitute a charge, lien or encumbrance, legal or equitable, upon any property of the city, except the pledged revenue.

(Ord. No. 2025-010, § 1, 5-21-2025)

The pledged revenue received pursuant to the authority of this article shall be deemed to be trust funds, to be held and applied solely as provided in this article and in the ordinance or resolution authorizing issuance of the obligations. Such pledged revenue may be invested by the city, or its designee, in the manner provided by the ordinance or resolution authorizing issuance of the obligations. The pledged revenue upon receipt thereof by the city shall be subject to the lien and pledge of the holders of any obligations or any entity other than the city providing credit enhancement on the obligations.

(Ord. No. 2025-010, § 1, 5-21-2025)

Any holder of obligations, except to the extent the rights herein given may be restricted by the ordinance or resolution authorizing issuance of the obligations, may, whether at law or in equity, by suit, action, mandamus or other proceedings, protect and enforce any and all rights under the laws of the state or granted hereunder or under such ordinance or resolution, and may enforce and compel the performance of all duties required by this part, or by such ordinance or resolution, to be performed by the city.

(Ord. No. 2025-010, § 1, 5-21-2025)

The city may, by ordinance or resolution of the commission, issue obligations to refund any obligations issued pursuant to this article, or any other obligations of the city issued to finance capital improvements, and provide for the rights of the holders hereof. Such refunding obligations may be issued in an amount sufficient to provide for the payment of the principal of, redemption premium, if any, and interest on the outstanding obligations to be refunded. If the issuance of such refunding obligations results in an annual assessment that exceeds the estimated maximum annual assessments set forth in the notice provided pursuant to section 10-109 hereof, the commission shall provide notice to the affected property owners and conduct a public hearing in the manner required by this article.

(Ord. No. 2025-010, § 1, 5-21-2025)

As used in this division, the term:

Household means a person or group of persons living together in a room or group of rooms as a housing unit, but the term does not include persons boarding in or renting a portion of the dwelling.

Household income means the adjusted gross income, as defined in Section 62 of the United States Internal Revenue Code, of all members of a household.

(Ord. No. 2001-27, § 1, 12-18-01)

(a)

In accordance with Section 6, Art. VII of the Florida Constitution, and F.S. § 196.075, the city authorizes an additional homestead exemption of $50,000.00 to any person who has attained the age of 65 and who has the legal or equitable title to real estate located within the city and maintains thereon his or her permanent residence, and whose household income does not exceed applicable income limitations. The additional exemption, if granted, applies only to taxes levied by the city and its dependent special districts.

(b)

In accordance with Section 6, Art. VII of the Florida Constitution, and F.S. § 196.075, the city authorizes an additional homestead exemption of up to the amount of the assessed value of the property to any person who has attained the age of 65, who has the legal or equitable title to real estate with a just value less than $250,000.00 located within the city, has maintained thereon his or her permanent residence for at least 25 years, and whose household income does not exceed applicable income limitations. The additional exemption, if granted, applies only to taxes levied by the city and its dependent special districts.

(Ord. No. 2001-27, § 1, 12-18-01; Ord. No. 2012-34, § 1, 11-19-2012; Ord. No. 2017-26, § 1, 11-15-2017)

Every person claiming an additional exemption pursuant to this division must file an application with the county property appraiser by March 1 of each year for which the additional exemption is claimed. The application must include a sworn statement of household income on a form prescribed by the state department of revenue. The documentation must include copies of federal income tax returns for the prior year, wage and earnings statements (W-2 forms), and any other documentation required by the county property appraiser, including documentation necessary to verify the income received by all of the members of the household for the prior year. The review of the documentation must be completed on or before June 1 of every year by the county property appraiser. The county property appraiser may not grant the exemption without the required documentation.

(Ord. No. 2001-27, § 1, 12-18-01; Ord. No. 2012-34, § 1, 11-19-2012; Ord. No. 2017-26, § 1, 11-15-2017)

The additional exemption in section 10-152(a) is only available beginning in the tax year 2013. The additional exemption in section 10-152(b) is only available beginning in the tax year 2018.

(Ord. No. 2001-27, § 1, 12-18-01; Ord. No. 2012-34, § 1, 11-19-2012; Ord. No. 2017-26, § 1, 11-15-2017)

There is imposed and assessed by the city upon every person engaged in holding or conducting a dog race meeting in the city a license tax of $50.00 per day for each day that dog racing is held or conducted in the city. It is the intent of this division that a separate license shall be obtained and a separate license tax imposed and assessed for each day that a dog race meeting is held or conducted in the city.

(Code 1980, § 18-20)

No person shall engage in holding or conducting a dog race meeting in the city on any day until after a license for that day shall have been issued by the city clerk, who is authorized, empowered and directed to issue such a license upon receipt of the license tax. Any such person shall have the privilege of paying for in advance and receiving as many separate licenses as desired.

(Code 1980, § 18-21)

There is imposed and assessed by the city upon every person engaged in holding or conducting a horse race meeting in the city a license tax of $150.00 for each day that horse racing is held or conducted in the city.

(Code 1980, § 18-22)

No person shall engage in holding or conducting a horse race meeting in the city on any day until after a license for that day shall have been issued by the city clerk, who is authorized, empowered and directed to issue such a license upon receipt of the required license tax. Any such person shall have the privilege of paying for in advance and receiving as many separate licenses as desired.

(Code 1980, § 18-23)

(a)

There is assessed, imposed and levied on every insurance company, corporation or other insurer who now engages in or carries on or which shall hereafter engage in or carry on the business of property insurance, as shown by the records of the department of insurance of the state, an excise or license tax in addition to any license tax or excise tax now levied by the city, which tax shall be in the amount of 1.85 percent of the gross amount of receipts of premiums from policyholders on all premiums collected on property insurance policies covering property within the city.

(b)

The license tax or excise tax levied in this section shall be due and payable on March 1 of every year.

(Code 1980, § 18-8)

State Law reference— Authority for above section, F.S. § 175.101.

(a)

There is assessed, imposed and levied on every insurance company, corporation or other insurer now engaging in or carrying on, or which shall hereafter engage in or carry on the business of insuring with respect to casualty risks, as shown by the records of the department of insurance of the state, an excise or license tax in addition to any license tax or excise tax now levied by the city, which tax shall be in the amount of 0.85 percent of the gross amount of receipts of premiums from policyholders on all premiums collected on casualty insurance policies, covering property within the city.

(b)

The license or excise tax levied in this section shall be due and payable annually on March 1 of each year.

(Code 1980, § 18-9)

State Law reference— Authority for above section, F.S. § 185.08.

(a)

There is levied by the city against every purchaser or person using electricity, water service or metered or bottled gas (natural, liquefied petroleum gas or manufactured) or fuel oil within the city, a tax based upon the charge made by the seller of ten percent of the total amount charged. The fuel oil tax shall be the maximum as provided in state law.

(b)

There is levied by the city, on each and every purchase within the city of telecommunications service as defined by F.S. § 203.012 which originates and terminates in this state, a tax of seven percent of the total charge for such service, excluding public telephone charges collected on-site, access charges and any customer access line charges paid to a local telephone company. Purchases of telecommunications services as defined in F.S. § 203.012(5)(b) shall be taxed only on the monthly recurring customer service charges, excluding variable usage charges. A purchase is within the city if the communication originates or terminates within the city and is billed to a purchaser, telephone, or telephone number, or telecommunication number or device within the city.

(c)

Such tax shall in every case be paid by the purchaser, for the use of the city, to the seller of such electricity, water service or metered or bottled gas (natural, liquefied petroleum gas or manufactured), fuel oil and telecommunications service at the time of paying the charge to the seller, but not less often than monthly.

(Code 1980, § 30-70)

(a)

Purchases by the United States government, the state, all counties, school districts and municipalities of the state, all public bodies exempted by law or court order and all purchases by any recognized church in the state for use exclusively for church purposes are exempted from the taxes imposed by this article.

(b)

Any religious institution in this city which possesses a consumer certificate of exemption issued under F.S. ch. 212 is exempted from the tax imposed by section 10-221(b).

(Code 1980, § 30-71; Ord. No. 1998-11, § 1, 5-5-1998)

(a)

It shall be the duty of every seller of electricity, water service, metered or bottled gas (natural, liquefied petroleum gas or manufactured), fuel oil, and telecommunications service to collect from the purchaser, for the use of the city, the tax levied in this division, at the time of collecting the selling price charged for each transaction, and to report and pay over, on or before the 20th day of each fiscal month, to the city, all such taxes levied and collected during the preceding fiscal month. It shall be unlawful for any seller to collect the price of any purchase of electricity, water service, metered or bottled gas (natural, liquefied petroleum gas or manufactured) fuel oil, and telecommunications service without, at the same time, collecting the tax levied by this division in respect to such purchases, unless such seller shall elect to assume and pay such tax without collecting the tax from the purchaser. Any seller failing to collect such taxes at the time of collecting the price of any purchase, where the seller has not elected to assume and pay such tax, shall be liable to the city for the amount of such tax in like manner as if the tax had been actually paid to the seller, and the city shall cause to be brought all suits and actions and to take all proceedings in the name of the city as may be necessary for the recovery of such tax; the seller shall not be liable for the payment of such tax upon uncollected bills. If any purchaser shall fail, neglect or refuse to pay to the seller, the seller's charge, and the tax imposed and as required by this division, on account of the purchase for which such charge is made, or either, the seller shall have and is vested with the right, power and authority to immediately discontinue further service to such purchaser until the tax and the seller's bill shall have been paid in full.

(b)

For the purpose of compensating the seller of telecommunications services, the seller shall be allowed one percent of the amount of the tax collected in the form of a deduction from the amount collected.

(Code 1980, § 30-73)

Each seller of electricity, water service, metered or bottled gas (natural, liquefied petroleum gas or manufactured), fuel oil, and telecommunications service shall keep complete records showing all purchases in the city of such commodities or service. Such records shall show the price charged upon each purchase, the date and the date of payment; and the records shall be kept open for inspection by the duly authorized agents of the city during business hours on all business days. Duly authorized agents of the city shall have the right, power and authority to make such transcripts during such times as they may desire. Providers of telecommunications services shall additionally be subject to audit as provided by law.

(Code 1980, § 30-74)

In all cases where the seller of electricity, water service, metered or bottled gas (natural, liquefied petroleum gas or manufactured), fuel oil, and telecommunications service collects the price at monthly periods, the tax levied in this division may be computed on the aggregate amount of purchases during such period, provided that the amount of tax to be collected shall be the nearest whole cent to the amount computed.

(Code 1980, § 30-75)

All revenues received, collected and derived from the taxes levied by this division shall be deposited in the general fund; and the city commission is authorized and empowered to pledge any part or all of the revenues received, collected and derived from such utility tax for the payment of all or any part of any issue of revenue certificates or bonds that may be authorized and issued by the city and any part of the fund not so pledged may be expended for any municipal purpose.

(Code 1980, § 30-76)

(a)

Any purchaser willfully failing or refusing to pay the tax imposed in this division where the seller has not elected to assume and pay the tax, and any seller violating the provisions of this division or any officer, agent or employee of any seller violating the provisions of this division, shall, upon conviction, be punished as provided in section 1-8.

(b)

Interest will accrue on any unpaid taxes at a rate of one percent per month of the delinquent tax from the date due until paid.

(c)

If the failure to pay the taxes imposed by this division, or the failure to file any required return, is the result of willful neglect, willful negligence or fraud, a penalty will also be assessed at a rate of five percent per month of the delinquent tax, not to exceed a total penalty of 25 percent. In no event, however, will the penalty for failure to file a required return be less than $15.00.

(d)

In the event of a fraudulent return being filed or if there is a willful attempt to evade payment of the taxes, a specific penalty of 100 percent of the tax will be assessed.

(Code 1980, § 30-77; Ord. No. 1998-11, § 2, 5-5-1998)