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

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

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.

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 -
———–
What are the repercussions of new definitions of “infrastructure” and “public facilities.”

Answer 17

Fix your Cap for a Lay
———–
Impact fees may be utilized only for:
(a) Fixed capital expenditures or
(b) Fixed capital outlays for major capital improvements.

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

D
———–
COUNTIES
(a) Ch 153 - spec ass + bonds for water/ww
(b) Ch 125 - pass ordinance
(c) Ch 190 - comm dev dist
(d) Home Rule [Chrt: not inconst/N-C: as provided]
———–
MUNIS
(a) Ch 170 - assorted pub works
(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.]
———-
UMC for capital projects via 197.3632 place 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 190 - comm dev dist
(c) Ch 125 - pass ordinance
express + implied HR in 125. [Chrt: not inconst/N-C: as provided] ~confirmed.

MUNIS
(a) Ch 170 - assorted pub works
(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 Muni:
1) Construct w/ww mains outside its borders?
2) Impose S.A. extraterritorially?

Answer 27

1) YES - ONCE & FOR ALL, YES. Munis may construct w/ww extraterr. PER 180.
—
2) Yes, once outside-boundaries O connects.
———–
———–
Not sure where the below sentence came from but speaks of 170 (S.A.) EA look instead to 180 (muni pub works
— - 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 Home Rule authority to impose taxes &, thus, assessments extraterritorially?

Answer 28

No. Cannot impose extraterr.
—
If obligated by law to provide pub works extraterr, may impose when extraterr O connects.
———–
Munis possess no home rule power to levy A-V tax. 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

HR:
166.201 + 166.211 [taxes + assess @ 10 mills]
&
Const. Art 7:
1(a) [AV 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 not get its taxing authority?

Answer 30

2(b), Art. VIII of the 1968 Revised Constitution, to wit: corp, proprietary, muni functions, etc.

Question 31

Can munis impose special assessments inside its territory for assorted muni public works?

Answer 31

Yes. First time (1) resolution, (2) mail & publish 2 wks, (3) VOTE of affected.

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

Question 32

Can Munis impose spec assessments outside jurisdiction for assorted muni pub works?

Answer 32

IF OBLIGATED BY LAW TO PROVIDE, may impose when extraterr O CONNECTS.