SpA v. T v. U v. Imp --HR 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

Why are impact fees imposed?

Answer 10

To offset the cost of new development on existing facilities.

Question 11

What 3 things are required for valid impact fee?

Answer 11

(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.

Question 12

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

Answer 12

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.

Question 13

For what facilities are impact fees usually imposed?

Answer 13

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

Question 14

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

Answer 14

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.

Question 15

What are PILOT agreements?

Answer 15

(1) Imposed under proprietary pwrs (not sovereign)
&
(2) Not invalid as taxes.

Question 16

New 2021 -
———–
What are the 4 new restrictions on LG’s ability to increase impact fees?

Answer 16

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.

Question 17

New 2021 -
———–
The new definitions of “infrastructure” and “public facilities” mean that impact fees may only be use for what 2 purposes?

Answer 17

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.

Question 18

New 2021 -
———–
Can LG increase impact fee retroactively?

Answer 18

No.

Question 19

New 2021 -
———–
Who must give impact fee credits?

Answer 19

New 2021 -
———–
Special districts, in addition to LGs.

Question 20

New 2021 -
———–
How must impact fee credits now be handled?

Answer 20

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).

Question 21

New 2021 -
———–
What must LG CFO now attest annually?

Answer 21

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

Question 22

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

Answer 22

TRUE

Question 23

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 23

—– 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

Question 24

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

Answer 24

B

not A. think in terms of growth.

Question 25

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.

Answer 25

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

Question 26

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

Answer 26

Impact fees.
Non-ad valorem assessments.

Question 27

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

Answer 27

NO - once & for all - It can NOT act outside. [can under 180, not into muni or encroach on existing service]
UNLESS, legally obligated to provide cap imprvments for w/ww in unincorp. Then charge its extraterr 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.

Question 28

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

Answer 28

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.

Question 29

Where does Muni gets its taxing authority?

Answer 29

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.]

Question 30

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

Answer 30

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

Question 31

Can munis impose special assessments inside its territory?

Answer 31

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