SpA v. T v. U v. Imp -- HR from HR 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) agreement are imposed under the proprietary powers of government (not sovereign right) and the payments are not invalid as taxes.
———–
Remember - these are where fed (or state?) govt has property in the county that is not generating taxes. Instead, PILOT is paid.