§ 17-175. General authority.

(a)

The city commission is hereby authorized to impose an annual fire protection assessment to fund all or any portion of the fire protection assessed cost upon benefited property at a rate of assessment based on the special benefit accruing to such property from the city's provision of fire protection services, facilities, or programs. All fire protection assessments shall be imposed in conformity with the procedures set forth in this article.

(b)

The amount of the fire protection assessment imposed in a fiscal year against a parcel of assessed property shall be determined pursuant to an apportionment methodology based upon a classification of property designed to provide a fair and reasonable apportionment of the fire protection assessed cost among properties on a basis reasonably related to the special benefit provided by fire protection services, facilities, or programs funded with assessment proceeds.

(c)

Nothing contained in this article shall be construed to require the imposition of fire protection assessments against government property.

(d)

The city commission may, at its discretion, exempt religious institutions as such religious institutions are defined in F.S. § 170.201(2), from payment of the fire protection assessment. Such exemptions may be established in the initial, final resolution or in a subsequent preliminary or annual resolution, or by separate resolution. The fire protection assessments that would otherwise be paid by such exempt properties shall be paid by the city from legally available funds other than those generated by the fire protection assessment.

(e)

In recognition of difficult economic conditions, the city commission may, at its discretion, develop grant or loan programs to assist indigent property owners or other appropriate property owners in the transition from funding fire protection services with ad valorem taxes to funding those services with non-ad valorem assessments. Any such programs may be established in the initial or final resolution, in a subsequent preliminary or annual resolution, or by separate resolution. Any funds provided for such programs shall be paid by the city from legally available funds other than those generated by the fire protection assessments.

( Ord. No. O-15-26 , § 1, 5-26-15)