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ZZZ0 A-RAMA 0 > SpA v. T v. U -- FIN from FIN > Flashcards

SpA v. T v. U -- FIN from FIN Flashcards

1
Q

What are the 2 requirements to be a special assessment?

A

(1) Property recs special benefit.

(2) Assessment was fairly apportioned

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2
Q

If fail as a special assessment, what is it?

A

A tax.

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3
Q

What secures an assessment?

A

LG gets a lien on the property that can be foreclosed.

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4
Q

What provides extra security?

A

Bill your non-AV assessment on the tax bill.
Can enforce thru issuing tax certificates.

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5
Q

User fees are directly imposed by who?

A

Munis + Charter counties.

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6
Q

User fees are indirectly imposed by who?

A

Non-charter counties thru MSTUs + MSBUs.

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7
Q

Define a user fee.

A

A fee for voluntarily purchased services which benefit
the specific individual to the exclusion of non-feepayers.

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8
Q

Must the recipient of the service actually use it?

A

No.

Ex. reclaimed water.

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9
Q

What service is excluded as a user fee?

A

General governmental services, ex. upkeep of public roads.

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10
Q

What are PILOT agreements?

A

Pilots are not sovereigns imposing taxes.
———–
(1) Imposed under the proprietary powers of govt (not sovereign right) and
(2) Not invalid as taxes.

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11
Q

Special assessment bonds are not payable from AV taxes and are considered revenue bonds for purposes of the constitutional referendum requirement.

A

TRUE

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12
Q 
MULTIPLE CHOICE
-----------
Authority for a charter county to levy special assessments and issue bonds secured by a
pledge of such special assessments is found in:
(a) Chapter 125, Florida Statutes
(b) Chapter 170, Florida Statutes
(c) Home Rule Powers
(d) all of the above
A

COUNTIES
(a) Ch 153 - spec ass + bonds for water/ww
(b) Ch 125 - pass ordinance
(c) Ch 166 - pass ordinance Home Rule [Chrt: not inconst/N-C: as provided]

MUNIS
(a) Ch 170 - city only auth
(a) Roads, provide lighting, signage, mass transit
(b) Swales, culverts, drainage
(c) Sewer, water supply, utilities,
(d) Parks
(e) Seawall
(b) Ch 166 - Home Rule - pass Ordinance.
[govtl, corp, proprietary pwrs to conduct govt, perform functions + service, an exercise any pwr for municipal purposes except as otherwise provided by law.]
———-
197.3632 place on tax bill

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13
Q

Chapter 170, Florida Statutes, is the only method by which cities and counties may levy special assessments and issue special assessment bonds.

A

COUNTIES
(a) Ch 153 - spec ass + bonds for water/ww
(b) Ch 125 - pass ordinance
(c) Home Rule [Chrt: not inconst/N-C: as provided]

MUNIS
(a)  Ch 170 - city for water/ww
(b)  Home Rule - pass Ordinance. 
[govtl, corp, proprietary pwrs to conduct govt, perform functions + service, an exercise any pwr for municipal purposes except as otherwise provided by law.]
----------
197.3632 place on tax bill
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14
Q

Nam 3 statutory authority for Munis to impose a special assessment?

A

SPECIAL ASSESSMENT

(1) Ch 166 - Home Rule -
(a) Ordinance; (b) spec bene; (c) fair apportion

(2) Ch 170 -
[Resolve to take the lit road to the park, take the draining sewer to the sea]

(3) Ch 180 - muni pub. works.
- ———
(a) Resolution
(b) Roads, Parking, Lighting, signage, mass transit
(c) Parks
(d) Sewer, water supply, utilities,
(e) Swales, culverts, drainage
(f) Seawall

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15
Q

Under which statutory authority can Charters impose a special assessment?

A

SPECIAL ASSESSMENT

(1) Unlimited if not inconsistent.
(2) Insert into Charter.
(3) Same as non-cs [HR, MSBU, W/WW, Cap Proj]

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16
Q

State 5 cites of authority giving Non-Charters authority to impose a special assessment?

A

SPECIAL ASSESSMENT

(1) HR
(2) Express 125. MSTU/MSBU for fire, ambulance, LEO, recreation, water, lighting, waste
(3) Water/ww [153.05]
(4) Dependent Spec Dist [189] unincorp + incorp (w/ approval)
(5) Can collect UMC for capital project via 197.3631 - PH w/ 4 wks of notice.

17
Q

What’s the differences between Special Assessments + Ad-Valorem Taxes?

A

SA confer a spec bene vs. Tax imposed throughout.
SA prorated to bene vs. Tax amt based on value

18
Q

What’s the 3 questions to ask yourself when looking @ a Muni’s Special Assessment?

A

SPECIAL ASSESSMENT

(1) Serves a muni purpose?
(2) Special benefit?
(3) Fairly apportioned?

19
Q

What are 3 ways a Non-C & a Charter County could implement a spec assessment?

A

SPECIAL ASSESSMENT

(1) Home rule & pass Ordinance [125].
(2) Dependent spec dist. (levy A-V tax or non-AV assess) {189].
(3) MSTU (A-V taxes) or MSBU (bene or non-AV spec assessments) for unspecified services [125].

20
Q

Could Non-Charter County’s newly created dependent district extend into a municipality?

A

Yes, if muni approves.
Remember too, District is limited to boundaries of the district.

21
Q

What are 4 ways a Charter County could implement a spec assessment?

A

(1) Specify pwr in its Charter.
(2) Home rule & pass Ordinance [125].
(3) Dependent spec dist. (levy A-V tax or non-AV assess) {189].
(4) MSTU (A-V taxes) or MSBU (bene or non-AV spec assessments) for unspecified services [125].

22
Q

What are the 2 ways a Municipality could implement a spec assessment?

A

SPECIAL ASSESSMENT

(1) Home Rule [166] Except as otherwise provided [‘mEXi muni] + not preempted.
(2) 170 (an alternative to HR)

23
Q

What’s a catchy phrase that summarizes 7 items that special assessments can buy?

A 
SPECIAL ASSESSMENT
-----------
On a Special nite, take the Lit Road to the Park, in an Emergency take the Sewer Drain to the Sea.
-----------
(1)   Lighting
(2)  Roads
(3)  Parks
(4)  Emergency (fire/ambulance/LEO)
(5)  Drainage
(6)  Sewer
(7)  Seawalls
24
Q 
POSSIBLE CONFUSION
-----------
Special Assessments differ from Special Districts.
-----------
What do spec DISTRICTS include?
A

On a Special day the Hospital is on Fire, get Water, go to Airport
———–
don’t get special districts confused w/ special assessments.

25
Q

SPECIAL ASSESMENT

    • Name 3 things that can NEVER be subj to Special Assessments
    • State why
    • Cite the case.
A

(1) LEO, (2) courts, (3) indig healthcare.
————
Why - b/c don’t give special bene to real prop.
————
Case - Water Oak Mgmt v. Lake County & AGO 98-57

ZZZ0 A-RAMA 0 (216 decks)

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