§ 10.5-3. General findings.

It is hereby ascertained, determined, and declared that:

(1) Pursuant to Article VIII, section 2(b), Florida Constitution, and F.S. §§ 166.021 and 166.041, the city commission has all powers of local self-government to perform municipal functions and to render municipal services in a manner not inconsistent with law, and such power may be exercised by the enactment of city ordinances.

(2) The city commission may exercise any governmental, corporate, or proprietary power for a municipal purpose except when expressly prohibited by law, and the city commission may legislate on any subject matter on which the Florida Legislature may act, except those subjects described in (a), (b), (c), and (d) of F.S. § 166.021(3). The subject matter of paragraphs (a), (b), (c), and (d) F.S. § 166.021(3) are not relevant to the imposition of assessments related to fire protection services, facilities or programs of the city. The purpose of the ordinance establishing chapter 10.5 of the City Code is to provide procedures and standards for the imposition of city-wide fire protection assessments under the general home rule powers of a municipality to impose special assessments; to authorize a procedure for the funding of fire protection services, facilities, or programs providing special benefits to property within the city; and to legislatively determine the special benefit provided to assessed property from the provision of combined fire control and first response medical services by the city under its consolidated fire protection program.

(3) On December 18, 2007, the city commission, after appropriate advertising and a public hearing, adopted Resolution 2007-22 and declared its intent to use the uniform method of collection for non-ad valorem assessments under F.S. § 197.3632. The city subsequently provided the Polk County Property Appraiser and the Polk County Tax Collector with the required notices by registered mail as required under F.S. § 197.3632.

(4) The annual fire protection assessments to be imposed using the procedures provided in this chapter shall constitute non-ad valorem assessments within the meaning and intent of the Uniform Assessment Collection Act.

(5) The fire protection assessments to be imposed using the procedures provided in this chapter are imposed by the city commission, not the board of county commissioners, property appraiser or tax collector. The duties of the property appraiser and tax collector under the provisions of this chapter and the Uniform Assessment Collection Act are ministerial.

(Ord. No. 2008-26, § 1, 8-4-08)