SpA v. T v. U v. Imp --HR from FIN Flashcards Preview

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Flashcards in SpA v. T v. U v. Imp --HR from FIN Deck (31)
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1
Q

What are the 2 requirements to be a special assessment?

A

SPECIAL ASSESSMENT

(1) Property recs special benefit.
(2) Assessment was fairly apportioned

2
Q

If fail as a special assessment, what is it?

A

A tax.

3
Q

What secures an assessment?

A

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

4
Q

What provides extra security?

A

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

5
Q

User fees are directly imposed by who?

A

Munis + Charter counties.

6
Q

User fees are indirectly imposed by who?

A

Non-charter counties thru MSTUs + MSBUs.

7
Q

Define a user fee.

A

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

8
Q

Must the recipient of the service actually use it?

A

No.
Ex. reclaimed water.

9
Q

What service is excluded as a user fee?

A

General governmental services, ex. upkeep of public roads.

10
Q

Why are impact fees imposed?

A

To offset the cost of new development on existing facilities.

11
Q

What 3 things are required for valid impact fee?

A

IMPACT FEE

(1) Fees cannot exceed a pro rata share of the reasonably anticipated costs of improvement;
(2) Improvement is reasonably required, and
(3) Fees are used only for the improvement.

12
Q

Like exaction, what 2 connections must LG demonstrate for a valid impact fee?

A

Connection b/w the
πŸ”ΈEx & his anticipated needs
πŸ”ΈNew developmt & his capital improvements
———–
1. Reas connection b/w required impact fee & anticipated needs of the community due to the impacts of the new development
AND
2. Reas connection b/w impacts of new development & the capital improvements being funded by the impact fee.

13
Q

For what facilities are impact fees usually imposed?

A

Water and sewer facilities, road facilities and parks and recreational facilities.

14
Q

Have impact fees been upheld for anything outside water, sewer, roads + parks?

A

Florida Supreme Court has upheld impact fees for education facilities,
BUT
Used home rule power analysis, rather than comparing impact fees to user fees as in prior cases.

15
Q

What are PILOT agreements?

A
PILOT (payments in lieu of taxes)
-----------
(1)  Imposed under proprietary pwrs (not sovereign)
&
(2)  Not invalid as taxes.
16
Q
IMPACT FEE
-----------
New 2021 - 
-----------
What are the 4 new restrictions on LG's ability to increase impact fees?
A
IMPACT FEE
-----------
Retroactive to January 1, 2021: 
From date adopted:
1.	Increase 0-25% in 2 equal annual installments;
2.	Increase 25-50%, 4 equal installments;
3.	Cannot exceed 50% of current; and
4.	Increase only every 4 yrs UNLESS
a)	Demonstrated-need study justifies;
b)	Extraordinary circumstances;
c)	2 publicly noticed workshops, & 
d)	Adopts by 2/3 vote.
17
Q
IMPACT FEE
-----------
New 2021 - 
-----------
The new definitions of "infrastructure” and β€œpublic facilities" mean that impact fees may only be use for what 2 purposes?
A
IMPACT FEE
-----------
in 2021, Fix your Ex + Lay the Major for an Improvement
-----------
Impact fees may be utilized only for:
(a)  Fixed capital expenditures or 
(b)  Fixed capital outlays for major capital improvements.
-----------
~confirmed.  quote from bill analysis.
18
Q
IMPACT FEE
-----------
New 2021 - 
-----------
Can LG increase impact fee retroactively?
A

No.

19
Q
IMPACT FEE
-----------
New 2021 - 
-----------
Who must give impact fee credits?
A
IMPACT FEE
-----------
New 2021 - 
-----------
Special districts, in addition to LGs.
20
Q
IMPACT FEE
-----------
New 2021 - 
-----------
How must impact fee credits now be handled?
A
IMPACT FEE
-----------
New 2021 - 
-----------
Dollar-for-dollar impact fee credits for impacts on the same public facilities in exchange for other required contributions received (i.e., proportionate share agreement or other exactions).
21
Q
IMPACT FEE
-----------
New 2021 - 
-----------
What must LG CFO now attest annually?
A

New 2021 -
———–
1. Collected spent compliant w/ ordinance/resolution,
&
2. Used impact only to acquire, construct, or improve specific infrastructure needs.

22
Q
SPECIAL ASSESSMENT
-----------
TRUE OR FALSE
-----------
Special assessment bonds are not payable from AV taxes and are considered revenue bonds for purposes of the constitutional referendum requirement.
A

TRUE

23
Q
SPECIAL ASSESSMENT
-----------
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
  • β€”- COUNTIES —–
    (a) Ch 153 - SA + bonds unincorp water/ww dists.
    (b) Ch 125 - pass ord.
    (c) HR [Chrt: not inconst/N-C: as provided].
    (d) 125.045 - County econ dev pwrs
    (e) 190 - Create Comm Redev (INDEP) District. AV tax 3 mills w/ referdm + SA to MAINTAIN & finance
    (f) 197.3632 place SAs + MSTU/BUs on tax bill
  • β€”- MUNIS —–
    (1) Ch 170 - S.A., Muni infra only, no counties.
    (2) Ch 180 - SA, extraterr, not into muni or encroach on existing service
    (3) HR - perform functions + service, an exercise any pwr for municipal purposes except as otherwise provided by law.]
    (4) 166.0495 - LEO interlocal adjoin + same county
    (5) 197.3632 place SAs on tax bill
24
Q
IMPACT FEE
-----------
MULTIPLE CHOICE
-----------
Impact fees can be used by LGs for:
(a) renewal and replacement of existing facilities only
(b) expansion facilities only
(c) any public purpose
(d) none of the above
A

B

not A. think in terms of growth.

25
Q
SPECIAL ASSESSMENT
-----------
TRUE OR FALSE
-----------
Chapter 170, Florida Statutes, is the only method by which cities and counties may levy special assessments and issue special assessment bonds.
A
SPECIAL ASSESSMENT
-----------
FALSE
-----------
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
(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
26
Q

What are specifically exempt from being an exaction & Bert Harris claims?

A

Impact fees.
Non-ad valorem assessments.

27
Q

FS 170 authorizes munis to impose special assessments for water mains. May it do so outside its boundaries?

A

NO - once & for all - It can NOT act outside. [can under 180, not into muni or encroach on existing service]
Charge its muni customers when they connect.
———–
~confirmed 170.01.
———–
170.01, F. S. does not purport to empower a municipality to exercise its taxing power, to levy special assessments, or to impose liens therefor extraterritorially.

28
Q

Do Munis have HR authority to impose taxes &, thus, assessments extraterritorially?

A

No.
Munis possess no HR pwr to levy A-V tax extraterr. Assessments are a peculiar form of taxation which is not authorized past muni borders.
———–
Must strictly be found in 166.201 + 166.211 + Fla Const. Art 7, sec 1(a) + 9(a).
Those do not empower extraterritorial pwrs.

29
Q

Where does Muni gets its taxing authority?

A

166.201 + 166.211 [taxes + assess @ 10 mills] &
Const. Art 7:
1(a) [no AV tax on real or tangible prop, all other taxing preempted to state] &
9(a) [levy AV except on intang pers prop.]

30
Q

Where does Muni get its taxing authority?
Where does it NOT get it from?

A

Art. 8, Sec. 1(f) β€˜as is’,
Art. 8, Sec. 1(g) β€˜inconsistent’ or
Art. 8, Sec. 2(b) β€˜except as otherwise’
———–
———–
Art. 7, Sec. 9(a):
- Counties, school districts, and munis shall
- Special districts may
- Be authorized by law to levy AV taxes &
- Other taxes authorized by gen. law
- Except AV on intang pers prop & taxes prohibited by this constitution.
———–
~confirmed

31
Q

Can munis impose special assessments inside its territory?

A

Yes.
Ex. 170.01 water mains, utilities, roads, sea walls, a wide array of municipal improvements.

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