TO: Honorable Mayor & Members of the North Port Commission
FROM: A. Jerome Fletcher II, ICMA-CM, MPA, City Manager
TITLE: A Resolution of the City Commission of the City of North Port, Florida, As the Governing Body of the North Port Fire Rescue District, Adopting, Certifying, and Confirming the Non-Ad Valorem Assessment Rates and Adopting and Certifying the Non-Ad Valorem Assessment Roll for the North Port Fire Rescue District for Fiscal Year 2024 - 2025; Providing for Findings; Providing for Conflict; Providing for Severability; and Providing an Effective Date.
Recommended Action
Adopt Resolution No. 2024-R-56 as presented.
Background Information
Pursuant to Section 66 Article II of the Code of the City of North Port, the governing body shall have the duty, right, power and authority to levy, by resolution, and collect non-ad-valorem assessments against all real property specially benefited within its territorial bounds, in order to provide funds for the purpose of said District. The furnishing of Fire Rescue service, in accordance with the purposes of the District area, is hereby declared to be beneficial to all real properties within the territorial bounds of the District. The cost of providing Fire Rescue service within the District is commensurate with the special benefit provided to all real properties within the District.
Non-Ad Valorem assessments cannot be used to fund the operations of an Emergency Medical System (EMS). In the City of North Port all expenses associated with EMS are found in the General Fund Budget.
The assessment rate to be adopted through this Resolution reflects a 10% change in Tier 1 and a 10% change in Tier 2 from the Fiscal Year 2023-2024 rates. The District’s fire assessment program is supported by a cost apportionment methodology that results in assessment rates that are proportional to the special benefit received from fire protection service provided by the District.
Previously approved discretionary exemptions at the direction of the City Commission will remain.
Resolution No. 2024-R-56 has been reviewed by the City Attorney and is legally correct as to form.
Strategic Plan
Safe Community
Financial Impact
The anticipated net revenue from the North Port Fire Rescue District non-ad valorem assessments for Fiscal Year 2024-25 is $18,409,020.
Procurement
Attachments:
1. Resolution No. 2024-R-56
Prepared by: Deanna Marshall, Business Manager
Department Director: Fire Chief Scott Titus