§ 17-191. Definitions.

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

Annual rate resolution means the resolution described in section 17-228 hereof, establishing the rate at which a fire rescue assessment for a specific fiscal year will be computed. The final assessment resolution shall constitute the annual rate resolution for the initial fiscal year in which a fire rescue assessment is imposed or reimposed.

Assessed property means all parcels of land included on the assessment roll that receive a special benefit from the delivery of the fire rescue services, programs or facilities identified in the initial assessment resolution or a subsequent annual rate resolution.

Assessment roll means the special assessment roll relating to a fire rescue assessment approved by a final assessment resolution pursuant to section 17-226 hereof or an annual rate resolution pursuant to section 17-228 hereof.

Board means the Board of County Commissioners of Marion County, Florida.

Building means any structure, whether temporary or permanent, built for support, shelter or enclosure of persons, chattel, or property of any kind, including mobile homes. This term shall include the use of land in which lots or spaces are offered for use, rent or lease for the placement of mobile homes, travel trailers, or the like.

Building department means the administrative office of the county designated by the board to collect interim fire rescue assessments, or such office's designee.

Building permit means an official document or certificate issued by the county, under the authority of ordinance or law, authorizing the construction or siting of any building within the county. The term "building permit" shall also include set up or tie down permits, or their functional equivalent, for those structures or buildings, such as a mobile home, that do not require a building permit in order to be constructed.

Certificate of occupancy means the written certification issued by the county that a building is ready for occupancy for its intended use. For the purposes of this article, a set up or tie down permit or its equivalent issued for a mobile home shall be considered a certificate of occupancy.

Clerk means the Clerk of the Circuit Court for Marion County, Florida, as ex-officio clerk of the board and such other person as may be duly authorized to act on his or her behalf.

County means Marion County, Florida.

County administrator means the chief administrative officer of the county, designated by the board to be responsible for coordinating the fire rescue assessments, or such person's designee.

Final assessment resolution means the resolution described in section 17-226 hereof which shall confirm, modify, or repeal the initial assessment resolution and which shall be the final proceeding for the initial imposition of fire rescue assessments.

Fire rescue assessment means a special assessment lawfully imposed by the board against assessed property to fund all or any portion of the cost of the provision of fire rescue services, facilities, or programs providing a special benefit to property as a consequence of possessing a logical relationship to the value, use, or characteristics of the assessed property.

Fire rescue assessed cost means the amount determined by the board to be assessed in any fiscal year to fund all or any portion of the cost of the provision of fire rescue services, facilities, or programs which provide a special benefit to assessed property, and shall include, but not be limited to, the following components: (A) the cost of physical construction, reconstruction or completion of any required facility or improvement; (B) the costs incurred in any required acquisition or purchase; (C) the cost of all labor, materials, machinery, and equipment; (D) the cost of fuel, parts, supplies, maintenance, repairs, and utilities; (E) the cost of computer services, data processing, and communications; (F) the cost of all lands and interest therein, leases, property rights, easements, and franchises of any nature whatsoever; (G) the cost of any indemnity or surety bonds and premiums for insurance; (H) the cost of salaries, volunteer pay, workers' compensation insurance, or other employment benefits; (I) the cost of uniforms, training, travel, and per diem; (J) the cost of construction plans and specifications, surveys and estimates of costs; (K) the cost of engineering, financial, legal, and other professional services; (L) the costs of compliance with any contracts or agreements entered into by the county to provide fire rescue services; (M) all costs associated with the structure, implementation, collection, and enforcement of the fire rescue assessments, including any service charges of the tax collector or property appraiser and amounts necessary to off-set discounts received for early payment of fire rescue assessments pursuant to the Uniform Assessment Collection Act or for early payment of fire rescue assessments collected pursuant to section 17-262 herein; (N) all other costs and expenses necessary or incidental to the acquisition, provision, or construction of fire rescue services, facilities, or programs, and such other expenses as may be necessary or incidental to any related financing authorized by the board by subsequent resolution; (O) a reasonable amount for contingency and anticipated delinquencies and uncollectible fire rescue assessments; and (P) reimbursement to the county or any other person for any moneys advanced for any costs incurred by the county or such person in connection with any of the foregoing components of fire rescue assessed cost.

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

Government property means property owned by the United States of America or any agency thereof, a sovereign state or nation, the State of Florida or any agency thereof, a county, a special district or a municipal corporation.

Initial assessment resolution means the resolution described in section 17-222 hereof which shall be the initial proceeding for the identification of the fire rescue assessed cost for which an assessment is to be made and for the imposition of a fire rescue assessment.

Maximum assessment rate means the highest rate of a fire rescue assessment established by the board in a final assessment resolution or annual rate resolution.

Ordinance means this fire rescue assessment ordinance, as amended from time-to-time.

Owner means the person reflected as the owner of assessed property on the tax roll.

Person means any individual, partnership, firm, organization, corporation, association, or any other legal entity, whether singular or plural, masculine or feminine, as the context may require.

Property appraiser means the Marion County Property Appraiser.

Tax collector means the Marion 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 sections 197.3632 and 197.3635, Florida Statutes, 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. 03-13, § 1.01, 7-15-2003; Ord. No. 06-06, § 1, 4-18-2006)