HomeMy WebLinkAboutResolution No. 1983-57RESOLUTION NO. 83 -57
A RESOLUTION OF THE CITY OF CAPE CANAVERAL,
BREVARD COUNTY, FLORIDA, RELATING TO THE ISSUE
OF DUAL TAXATION; IDENTIFYING THE CONSTITUTIONAL
AND STATUTORY AUTHORITY. FOR THIS ACTION; FINDING
DEFICIENCIES IN THE REPORTING PROCEDURES REQUIRED
TO BE MADE BY COUNTY STAFF REGARDING THE RENDER -
ING OF COUNTY SERVICES IN UNINCORPORATED AREAS
OF THE COUNTY; PRELIMINARY FINDING THE WRONGFUL
LEVY AND COLLECTION OF ,COUNTY TAXES WITHIN THE
CITY OF CAPE CANAVERAL BASED UPON A PRELIMINARY
IDENTIFICATION OP SERVICES AND/OR PROGRAMS;
FINDING THAT THE COUNTY MAY VOLUNTARILY REMIT
TO THE CITIZENS OF THE CITY OF CAPE CANAVERAL
THOSE TAX REVENUES COLLECTED FOR SERVICES
RENDERED IN UNINCORPORATED AREAS OF THE COUNTY;
DEMANDING THE COUNTY RECTIFY THE DUAL TAXATION
PROBLEMS IDENTIFIED HEREIN AND REMITTING TO
THE CITY ITS PROPORTIONATE SHARE OF REVENUES
COLLECTED IN CONTRAVENTION OF THE STATE
CONSTITUTION AND STATE STATUTE; DEMANDING THE
COUNTY MAINTAIN THOSE MECHANISMS NECESSARY TO
ENSURE COMPLIANCE WITH STATE LAW; DIRECTING THE
CITY CLERK PROVIDE THE COUNTY COMMISSION WITH A
COPY OF RESOLUTION; PROVIDING AN EFFECTIVE DATE.
WHEREAS, Article VIII, Section 1(h), Florida Constitution
(1968), provides that-
The property situate within municipalities shall not
be subject to taxation for services rendered by the
County exclusively for the benefit of the property
or residents in unincorporated areas.
and,
WHEREAS, 125.01(7), Florida Statutes (1979), provides that
No County revenues,. except those derived specifically
from or on behalf of a municipal service taxing unit,
special district, unincorporated area, service area,
or program area, shall be used to fund any service
or project provided by the County where no real and
substantial benefit accrues to the property or
residents within a municipality or municipalities.
and,
WHEREAS, any municipality may become involved in the issue
of dual taxation as a representative of those County taxpayers
situated within its incorporated limits as provided in 125.01(6)(a),,
Florida Statutes (1979) , pursuant to the following authority:
(6)(a) The governing body of a municipality or
municipalities . by resolution, or the citizens of a
municipality or county by petition of 10 percent of
the qualified electors of such unit, may identify a ser-
vice or program rendered specially for the benefit of
the property or residents in unincorporated areas and
financed from county -wide revenues and petition the
.Board of County Commissioners to develop an appropriate
mechanism to finance such activity for the ensuing fiscal
year, which may be by taxes, special assessments, or
service charges levied or imposed solely upon residents
or property in the unincorporated area, by the
establishment of a municipal service taxing or benefit
unit pursuant to paragraph (g) of subsection (1), or
by remitting the identified cost of service paid from
revenues required to be expanded on a county -wide
basis to the municipality or .municipalities, within
six months of the adoption of the county budget, in the
proportion that county ad valorem taxes collected
within such municipality or municipalities bears to the
total amount of county -wide ad valorem taxes collected
by the County, or by any other method prescribed by
State law.
and,
WHEREAS, 128.01(2)(b),, Florida Statutes, (1980) , requires
the County to keep records of receipts and expenditures by
.complying with the following authority:
Both the receipts and appropriation divisions shall reflect the
approximate division of expenditures between county -wide expendi-
tures and non- county -wide expenditures and the division of county
revenues derived from or an behalf of the county as a whole and
.county revenues derived from or on behalf of a municipal service
taxing unit, special district, unincorporated area, service
area, program area, or otherwise not received for or an behalf
of the county as a whole.
and,
WHEREAS, the Fiscal Year 1982 -83 Budget of Brevard County
did not provide sufficient detail, as required by 129.01(2)(b),
Florida Statutes, to permit, upon inspection, a determination that
the prohibition against utilizing county -wide services as set forth
in Article vIII,l(h) , Florida Constitution, and 125.01(6),
Florida Statutes, was, in fact, ,being observed; and
'WHEREAS, the City has identified services and/or programs
being rendered by the Brevard County Board of Commissioners as
having no real and substantial benefit accruing to the property or
residents within the City; and
WHEREAS, these services and /or programs are being funded
at least in part from county -wide revenues and not limited to
funding from revenues derived specifically from or on behalf of
municipal service taxing units, special districts, unincorporated
areas, service areas or program areas, which services are identified
as follows:
Potential Areas of Dual Taxation
(a) Overhead /Support and Internal Service Funds
(b) County Planning
(c) Public Works Administration
(d) Civil. Engineering
(e) .Traffic Engineering
(f) Environmental Engineering
(g) Parks and Recreation
(h) Zoning
(i) Building Construction
(j) Sheriff
(i) Road Patrol
(ii)' Communications
(iii) School Crossing Guards
(iv) Tactical
(v) Administration
(k) Road and Bridge Resolution No 83 -57
(1), Ilighway Development page 2 of 4
and;
WHEREAS, if the county chooses to remit to the City .
the cost of services unincorporated„ such revenues could be
remitted to the taxpayers of the City as provided by 166.215,,
Florida Statutes; and
WHEREAS, it is the intent and demand of the City that such
relief be for the ensuing fiscal year and be of permanent nature,
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE
CITY OF CAPE CANAVERAL, . FLORIDA, INDIVIDUALLY AND AS A MEMBER OF
THE BREVARD COUNTY LEAGUE OF MUNICIPALITIES, as follows:
SECTION 1. Demand is hereby made on the Brevard County
Board of Commissioners to develop for the ensuing Fiscal Year
appropriate mechanism, as provided in 125.01(6), Florida Statutes, .
to finance those services identified herein (1) that are provided
by the County specially for the unincorporated areas, (2) that are
financed from county -wide revenues and (3) that are of no real
and substantial benefit to the property or residents of the City,
and to remit the proportionate amount of the ,cost of said services
to the City as prescribed by 125.01(6)(a) or 166.215, Florida
Statutes.
SECTION 2. Demand is hereby made on the Board of County
Commissioners of Brevard County, Florida, to maintain such
appropriate mechanism(s) ' for the 'purposes set forth in Section 1,
,above, andthat :said County Commission undertake a continuing
study to identify those other County services which, from time
to time, are of real and substantial benefit only to the property
or residents of the unincorporated areas of the County with the
intent of affording further relief to the taxpayers, of the City
through the establishment of the aforementioned mechanisms when
they shall become necessary in the future.
SECTION 3. The City Clerk is hereby directed to' forward a
copy of this Resolution to the Board of County Commissioners
immediately upon its passage.
Resolution No. 83 -57
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• SECTION 4. This Resolution shall take effect immediately
upon its passage.
This Resolution adopted by the City Council of the City
of Cape Canaveral, Florida, this 6th day of September 1983.
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Approved as to Form:
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Resolution No. 83 -57
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