SpA v. T v. U -- FIN from HR Flashcards
What are the 2 requirements to be a special assessment?
(1) Property recs special benefit.
(2) Assessment was fairly apportioned
If fail as a special assessment, what is it?
A tax.
What secures an assessment?
LG gets a lien on the property that can be foreclosed.
What provides extra security?
Bill your non-AV assessment on the tax bill.
Can enforce thru issuing tax certificates.
User fees are directly imposed by who?
Munis + Charter counties.
User fees are indirectly imposed by who?
Non-charter counties thru MSTUs + MSBUs.
Define a user fee.
A fee for voluntarily purchased services which benefit the specific individual to the exclusion of non-feepayers
Must the recipient of the service actually use it?
No.
Ex. reclaimed water.
What service is excluded as a user fee?
General governmental services, ex. upkeep of public roads.
What are PILOT agreements?
Pilots are not sovereigns imposing taxes.
———–
(1) Imposed under the proprietary powers of govt (not sovereign right) and
(2) Not invalid as taxes.
Special assessment bonds are not payable from AV taxes and are considered revenue bonds for purposes of the constitutional referendum requirement.
TRUE
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
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
Chapter 170, Florida Statutes, is the only method by which cities and counties may levy special assessments and issue special assessment bonds.
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
Under which statutory authority can Munis impose a special assessment?
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] ---------- (a) Resolution (b) Roads, Parking, Lighting, signage, mass transit (c) Parks (d) Sewer, water supply, utilities, (e) Swales, culverts, drainage (f) Seawall
State 5 places authority is found for Charters can impose a spec assessment.
What is the practical result to their authority?
(1) Insert into Charter. & Same as non-charter counties: (2) HR, (3) MSBU, (4) W/WW, (5) Cap Proj. -- Unlimited pwr, so long as not inconsistent w/ gen law.
State 5 cites of authority giving Non-Charters authority to impose 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) Capital project [197.3631] -
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.
What’s the differences between Special Assessments + Ad-Valorem Taxes?
SA confer a spec bene vs. Tax imposed throughout.
———–
SA prorated to bene vs. Tax amt based on value
What’s the 3 questions to ask yourself when looking @ a Muni’s Special Assessment?
SPECIAL ASSESSMENT
(1) Serves a muni purpose?
(2) Special benefit?
(3) Fairly apportioned?
What are 3 ways a Non-C & a Charter County could implement a spec assessment?
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].
Could Non-Charter County’s newly created dependent district extend into a municipiality?
Yes, if muni approves.
Remember too, District is limited to boundaries of the district.
What are 4 ways a Charter County could implement a spec assessment?
(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].
What are the 2 ways a Municipality could implement a spec assessment?
SPECIAL ASSESSMENT
(1) Home Rule [166] Except as otherwise provided [‘mEXi muni] + not preempted.
(2) 170 (an alternative to HR)
What’s a catchy phrase that summarizes 7 items that special assessments can buy?
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
POSSIBLE CONFUSION ----------- Special Assessments differ from Special Districts. ----------- What do spec DISTRICTS include?
On a Special day the Hospital is on Fire, get Water, go to Airport
———–
don’t get special districts confused w/ special assessments.
If want to assess a special assessment for a service, what test must the service pass?
Whether there is a logical relationship b/w services provided & benefit to real property.
What types of services are INAPPROPRIATE for spec assmts?
What types are APPROPRIATE?
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,
What are 3 surprising services that are not gen govt services (not payable from taxes) & so they are appropriate for spec assmts?
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.
What type of fire service can NEVER be a spec assmt?
Ag land UNLESS has a residential dwelling
OR
Nonresidential farm bldg valued @ $10k (EXCEPT pole barns w/ 70% wall-free)
What types of farm non-residential bldgs are exempt from fire protection special protections?
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.
