SpA v. T v. U v. Imp --HR from FIN Flashcards
What are the 2 requirements to be a special assessment?
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.
Why are impact fees imposed?
To offset the cost of new development on existing facilities.
What 3 things are required for valid impact fee?
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.
Like exaction, what 2 connections must LG demonstrate for a valid impact fee?
Connection b/w the
🔸Ex & his anticipated needs
🔸New 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.
For what facilities are impact fees usually imposed?
Water and sewer facilities, road facilities and parks and recreational facilities.
Have impact fees been upheld for anything outside water, sewer, roads + parks?
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.
What are PILOT agreements?
PILOT (payments in lieu of taxes) ----------- (1) Imposed under proprietary pwrs (not sovereign) & (2) Not invalid as taxes.
IMPACT FEE ----------- New 2021 - ----------- What are the 4 new restrictions on LG's ability to increase impact fees?
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.
IMPACT FEE ----------- New 2021 - ----------- The new definitions of "infrastructure” and “public facilities" mean that impact fees may only be use for what 2 purposes?
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.
IMPACT FEE ----------- New 2021 - ----------- Can LG increase impact fee retroactively?
No.
IMPACT FEE ----------- New 2021 - ----------- Who must give impact fee credits?
IMPACT FEE ----------- New 2021 - ----------- Special districts, in addition to LGs.
IMPACT FEE ----------- New 2021 - ----------- How must impact fee credits now be handled?
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).
IMPACT FEE ----------- New 2021 - ----------- What must LG CFO now attest annually?
New 2021 -
———–
1. Collected spent compliant w/ ordinance/resolution,
&
2. Used impact only to acquire, construct, or improve specific infrastructure needs.
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.
TRUE
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
- —- 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 - —- 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
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
B
not A. think in terms of growth.
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.
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
What are specifically exempt from being an exaction & Bert Harris claims?
Impact fees.
Non-ad valorem assessments.
FS 170 authorizes munis to impose special assessments for water mains. May it do so outside its boundaries?
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.
Do Munis have HR authority to impose taxes &, thus, assessments extraterritorially?
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.
Where does Muni gets its taxing authority?
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.]
Where does Muni get its taxing authority?
Where does it NOT get it from?
Art. 8, Sec. 1(f) ‘as is’,
Art. 8, Sec. 1(g) ‘inconsistent’ or
Art. 8, Sec. 2(b) ‘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
Can munis impose special assessments inside its territory?
Yes.
Ex. 170.01 water mains, utilities, roads, sea walls, a wide array of municipal improvements.
