§ 4-3-164. Assessments for benefits, procedure increases, referendum required for increases of over five percent, procedure to protest assessment and appeal, collection procedure.

(a)

(1) Said district shall have the duty, right, power, and authority to levy and collect special assessments for benefits against all assessable property within its territorial bounds in order to provide funds for the purposes of said district. The furnishing of protection against fire, and the furnishing of rescue service in accordance with the purposes of the district, are hereby declared to be benefits to all property within the territorial bounds of the district and the following maximum rates of assessments and the subsequent amendments thereof are hereby found, determined, and declared to be reasonable and in such amounts as not to exceed the benefits accruing to said property within the district. The rate of such assessments for protection against fire and the furnishing of rescue service shall be fixed by a resolution of the board of fire commissioners as hereinafter [in this section] provided, but in no event shall the rates for the initial year exceed the sum of five cents ($0.05) per square foot per annum for business and commercial buildings with [a] minimum of fifty dollars ($50.00) per annum; the sum of twenty-five dollars ($25.00) per annum on single-family residences; the sum of twenty-five dollars ($25.00) per unit per annum on duplex residences (two (2) family); the sum of twenty-five dollars ($25.00) per annum per each apartment unit in all other multifamily buildings included in a condominium or cooperative building or apartment central building; the sum of five dollars ($5.00) per annum on unimproved subdivided lots; the sum of twenty cents ($0.20) per annum per acre on unsubdivided acreage, with a maximum per annum of fifty dollars ($50.00) per parcel; the sum of twenty-five dollars ($25.00) per annum per rental trailer space in rental trailer parks, the sum of fifteen dollars ($15.00) per annum per travel trailer rental space. Rental trailer parks, travel trailer parks, motels and hotels are construed as business. Multi-story residential buildings shall be assessed an additional sum not to exceed fifteen dollars ($15.00) per residential unit above the second floor. In setting assessment rates, the commissioners shall consider the size of the property, the fire hazard it presents and the protection provided.

(2)

The maximum assessments provided herein [in this section] may be increased up to five (5) percent annually, provided the governing body of the district shall determine that such increase is necessary in order to properly carry out the purposes of the district. However, no increases in excess of five (5) percent per annum shall be permitted unless and until the governing body of the district complies with the provisions of paragraph (3) including the holding of the required referendum on the question of increasing said assessments by more than five (5) percent in any one (1) year.

(3)

After January 1, 1983, the district shall have the duty, right, power, and authority to increase maximum assessment rates by an amount in excess of five (5) percent per annum but, in any event, not to exceed the benefits derived from the furnishing of the services. Said adjustment shall only be made where there has been competent substantial evidence presented to the district establishing that such an adjustment in the rate is necessary in order for the district to properly carry out its purposes and establishing that the proposed increase in assessments will not exceed the benefits. Any increase in assessment rate of more than five (5) percent over the previous year's assessment rate must have prior approval at [a] referendum election to be held within the district. The procedure for increasing assessment rates in excess of five (5) percent shall be as follows:

a.

The presentation to the governing body of competent substantial evidence establishing that the increase in the maximum rate of assessments is necessary in order to carry out the purposes of the district and further establishing that said assessments as increased will not exceed the benefits accruing to the property within the district.

b.

The adoption of a resolution setting forth findings of fact and establishing the necessity for the increase in assessment rates. Where the proposed increase in assessment rate will be more than five (5) percent over those assessed in the prior year, said resolution shall provide for the calling of a referendum election wherein the question of whether to increase the assessments as recommended by the governing body of the district shall be approved. Said election, where possible, shall be held coincidental with other general or special elections scheduled to be held within Sarasota and Charlotte Counties. All qualified voters residing within the district shall be entitled to vote in said election.

c.

A referendum election held pursuant to the general law governing special elections in the State of Florida.

d.

Upon the certification of the return of the election, the rates of assessment would be deemed amended if approved by a majority vote of the electors voting in said election.

(b)

The county property appraisers shall furnish the board of commissioners of said district a tax roll covering all taxable properties and specifying the use thereof as residential, duplex or commercial within the territorial limits of said district in accordance with said usage upon which roll said commissioners will place the assessment for each parcel of property shown thereon on or before July 1 of each year. The board of commissioners shall notify the property owners of the availability for examination of such assessment roll by publishing a notice as a display advertisement once a week for four (4) consecutive weeks in a local newspaper of general circulation in the said district, and any property owner in said district shall have the right during the period between July 10 and July 31 or the period between ten (10) and thirty-one (31) days after the actual furnishing of the tax roll if same is not furnished by July 1 of each year to file written protest; and the board shall hold a meeting or meetings during said period of July or such period as applies to consider and act upon any such protests. The board may, after hearing such protest, make any equitable adjustment of the assessment made. Appeals of said protests may be made by the property owner to the Sarasota or Charlotte County Property Appraisal Adjustment Board[,] whose decision shall be final.

(c)

Immediately after the expiration of the period last mentioned, the board of commissioners shall adopt a resolution fixing the rates of assessment and shall return the said assessment roll to the county property appraisers; having first noted thereon the levy against each parcel of property described, said resolution and roll shall be adopted and forwarded to the property appraisers on or before August 1 of each year or within thirty-one (31) days of the furnishing of the tax roll. The county property appraiser shall then include in the Sarasota and Charlotte County tax rolls the assessments thus adopted by the board of commissioners which shall be collected in the manner and form as is provided for the collection of county taxes and paid over by the county tax collector to said board of commissioners monthly, and the county tax collector and the county property appraiser of both counties shall each receive compensation for their services regarding such special assessments for fire protection benefits of three (3) percent the first year of the gross receipts collected instead of the commissions and fees usually earned for the assessment and collection of county taxes and one and one-half (1½) percent other years thereafter.

(Laws of Fla., Ch. 82-381, § 4)