§ 17-193. General findings.

It is hereby ascertained, determined, and declared that:

(1)

Pursuant to article VIII, section 1, Florida Constitution, and sections 125.01 and 125.66, Florida Statutes, the board has all powers of local self-government to perform county functions and to render county services in a manner not inconsistent with law, and such power may be exercised by the enactment of county ordinances.

(2)

In addition to its powers of self-government, the board is authorized by section 125.01(1)(q), Florida Statutes, to impose fire rescue assessments in all or a portion of the unincorporated area and within municipal areas through the creation of a municipal service benefit unit. The creation of a municipal service benefit unit which consists of any property situated within an incorporated area requires the consent of the affected municipality pursuant to section 125.01(1)(q), Florida Statutes. Additionally, the board derives authority to impose fire rescue assessments within a municipal service benefit unit from the home rule power of counties in article VIII, section 1(f), Florida Constitution, section 125.01, Florida Statutes, and specifically section 125.01(1)(r), Florida Statutes.

(3)

This article authorizes the imposition of fire rescue assessments through a municipal service benefit unit hereafter created in an initial assessment or annual rate resolution adopted pursuant to this article. Additionally and alternatively, this article authorizes the imposition of a fire rescue assessment throughout a geographic area designated by the board in an initial assessment resolution or a annual rate resolution, without requiring the creation of a new, or the use of an existing, municipal service benefit unit. This article authorizes the board to designate all or a portion of the unincorporated area and municipal areas with such municipality's consent as a part of the municipal service benefit unit.

(4)

The purpose of this article is to (a) provide procedures and standards for the imposition of county fire rescue assessments under the general home rule powers of a county to impose special assessments; (b) authorize a procedure for the funding of fire rescue services, facilities, or programs providing special benefits to property within the county; and (c) legislatively determine the special benefit provided to assessed property from the county's consolidated fire rescue services program.

(5)

The annual fire rescue assessments, to be imposed using the procedures provided in this article, shall constitute non-ad valorem assessments within the meaning and intent of the Uniform Assessment Collection Act.

(6)

The fire rescue assessments to be imposed using the procedures provided in this article are imposed by the board, not the clerk, property appraiser or tax collector. The duties of the clerk, property appraiser and tax collector under the provisions of this article and the Uniform Assessment Collection Act are ministerial.

(Ord. No. 03-13, § 1.03, 7-15-2003; Ord. No. 06-06, § 2, 4-18-2006)