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

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

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 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

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

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

Answer 14

(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]

(a) Resolution
(b) Roads, Parking, Lighting, signage, mass transit
(c) Parks
(d) Sewer, water supply, utilities,
(e) Swales, culverts, drainage
(f) Seawall

Question 15

Under which statutory authority can Charters impose a special assessment?

Answer 15

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

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) Can collect UMC for capital project via 197.3631 - PH w/ 4 wks of 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

(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

(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 municipality?

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

(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

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

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

– Name 3 things that can NEVER be subj to Special Assessments
– State why
– Cite the case. [hint - it watered down the usage]

Answer 25

(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