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

Question 1

What are the 2 requirements to be a special assessment?

Answer 1

(1) Property recs special benefit.

(2) Assessment was fairly apportioned

Question 2

If fail as a special assessment, what is it?

Answer 2

A tax.

Question 3

What secures an assessment?

Answer 3

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

Question 4

What provides extra security?

Answer 4

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

Question 5

User fees are directly imposed by who?

Answer 5

Munis + Charter counties.

Question 6

User fees are indirectly imposed by who?

Answer 6

Non-charter counties thru MSTUs + MSBUs.

Question 7

Define a user fee.

Answer 7

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

Question 8

Must the recipient of the service actually use it?

Answer 8

No.

Ex. reclaimed water.

Question 9

What service is excluded as a user fee?

Answer 9

General governmental services, ex. upkeep of public roads.

Question 10

What are PILOT agreements?

Answer 10

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

Question 11

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

Answer 11

TRUE

Question 12

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

Answer 12

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 for
(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

Question 13

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

Answer 13

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

Question 14

Under which 3 statutory authority can Munis impose a special assessment?

Answer 14

SPECIAL ASSESSMENT

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

(2) 180.19 - make arrangements w/ outsider

(3)  Ch 170 - 
[Resolve to take the lit road to the park, take the draining sewer to the sea]
----------
(a)  Resolution 
(b) Roads, Parking, Lighting, signage, mass transit
(c)  Parks
(d)  Sewer, water supply, utilities,
(e) Swales, culverts, drainage
(f)  Seawall

Question 15

State 5 places authority is found for Charters can impose a spec assessment.

What is the practical result to their authority?

Answer 15

(1) Insert into Charter
&
Same as non-charter counties:
(2) 125 - HR,
(3) 125 - MSBU,
(4) 153.05 spec ass + 153.06 bonds - W/WW,
(5) 159 - Industrial Dev, bonds, fees, charges
(6) 190.05 - Comm Dev.
–
Unlimited pwr, so long as not inconsistent w/ gen law.

Question 16

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

Answer 16

(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) Charge via 197.3631 for Capital project:
If using UMC for 1st time - 4 wks not + PH
If not using UMC & (a) 1st time for spec ass, (b) purpose changed, (c) increase beyond permissible, (d) LG borders change —- PH w/ 20 days notice.

Question 17

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

Answer 17

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

Question 18

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

Answer 18

SPECIAL ASSESSMENT

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

Question 19

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

Answer 19

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].

Question 20

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

Answer 20

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

Question 21

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

Answer 21

(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].

Question 22

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

Answer 22

SPECIAL ASSESSMENT

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

Question 23

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

Answer 23

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

Question 24

POSSIBLE CONFUSION
-----------
Special Assessments differ from Special Districts.
-----------
What do spec DISTRICTS include?

Answer 24

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

Question 25

If want to assess a special assessment for a service, what test must the service pass?

Answer 25

Whether there is a logical relationship b/w services provided & benefit to real property.

Question 26

What types of services are INAPPROPRIATE for spec assmts?
What types are APPROPRIATE?

Answer 26

Gen govt services fail to bear a logical relationship to property so they are funded by TAXES.
~
Upheld as providing a special benefit:
downtown development, parking, garbage disposal, sewer improvements, fire protection, rescue service,

Question 27

What are 3 surprising services that are not gen govt services (not payable from taxes) & so they are appropriate for spec assmts?

Answer 27

SPEC ASSMTS
-----------
*picture attending a street fair in a beach town*
-----------
Upheld as providing a special benefit:  
----- (1)  Downtown development, 
-------------- (2)  Parking, 
----------------------- (3)  Beach renourishment.

Question 28

What type of fire service can NEVER be a spec assmt?

Answer 28

Ag land UNLESS has a residential dwelling
OR
Nonresidential farm bldg valued @ $10k (EXCEPT pole barns w/ 70% wall-free)

Question 29

What types of farm non-residential bldgs are exempt from fire protection special protections?

Answer 29

1) Vacant farm land w/ no residence.
2) Vacant farm land w/ farm bldgs valued over $10k EXCEPT
pole barns w/ 70% walls open to elements.