HomeMy WebLinkAboutResolution No. 1981-39 MICROFILMED 1-18-83
RESOLUTION NO. 81-39
A RESOLUTION. OF THE CITY OF CAPE CANAVERAL, BREVARD COUNTY,
FLORIDA, RELATING TO THE ISSUE OF DUAL TAXATION; IDENTIFY-
ING THE CONSTITUTIONAL AND STATUTORY AUTHORITY FOR THIS
ACTION; FINDING DEFICIENCIES IN THE REPORTING PROCEDURES
REQUIRED TO BE MADE BY COUNTY STAFF REGARDING THE RENDERING
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 OF 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 TAX-
ATION PROBLEMS IDENTIFIED HEREIN AND REMITTING TO THE CITY
ITS PROPORTIONATE SHARE OF REVENUES COLLECTED IN CONTRA-
VENTION 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 RESO-
LUTION; PROVIDING FOR 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�1(7), Florida Statutes (1979) , provides that
10,
Nd county revenues, except those derived specifically from or
on behalf of a=municipal service taxing unit, special district,
unincorportedarea, service area, or program area, shall be
used ed 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 service or program rendered specially for the benefit of the pro-
perty 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 ser-
vice taxing or benefit unit pursuant to paragraph (g) of subsection
(1), or by remitting the identified cost of service paid from reven- '
ues required to be expended on a county-wide basis to the municipality
MICROFI1. h EC. -A-83 4
• or municipalities, within 6 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
expenditures and non-county-wide expenditures and the division
0 of county revenues derived from or on behalf of the county as
a whole and county revenues derived fromor on behalf of a
municipal service taxing unit, special district, unincorporated
area, service area, program area, or otherwise not received
for or on behalf of the county as a whole.
P
and
WHEREAS, the Fiscal Year 1980-81 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, 1 (h) , Fla. 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 noreal and substantial
benefit accruing to the property or residents within the City; , and
WHEREAS, these services and/or programs are being fundedeat 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
0 (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
)1) Highway Development
and
WHEREAS, if the county chooses to remit to the City the cost of services
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MICROFILMED 1-18-8$
unincorporated, such revenues could be remitted to the taxpayers of the City as
. .
e
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
0 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, and that said County Commission undertake a continu-
ing 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.
1
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.
SECTION 4. This Resolution shall take effect immediately upon its passage.
1'1; ..;. .
T,hi,S•rte's tit :on• adopted by the City Council of the City of Cape Canaveral,
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eFa f4a�,d'�1Yi�s,`;25 it/1Aay of June, 1981.
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Approv as to form:
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C' A .rney MURPHY A
RUTHERFOI
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