ANNUAL ASSESSMENTS

Miami City Code ch. 19.5, art. II

in effect

Miami City Code § 19.5-21 General authority.

Sec. 19.5-21. - General authority. (a) The city commission is hereby authorized to impose an annual fire rescue assessment to fund all or any portion of the fire rescue assessed cost upon benefitted property at a rate of assessment based on the special benefit accruing to such property from the city's provision of fire rescue services, facilities, or programs. All fire rescue assessments shall be imposed in conformity with the procedures set forth in this article. (b) The amount of the fire rescue assessment imposed in a fiscal year against a parcel of assessed property shall be determined pursuant to an apportionment methodology based upon a classification of property designed to provide a fair and reasonable apportionment of the fire rescue assessed cost among properties on a basis reasonably related to the special benefit provided by fire rescue services, facilities, or programs funded with assessment proceeds. Nothing contained in this chapter shall be construed to require the imposition of fire rescue assessments against government property. (Ord. No. 11584, § 1, 12-30-97)

Miami City Code § 19.5-22 Initial proceedings.

Sec. 19.5-22. - Initial proceedings. The initial proceeding for the imposition of a fire rescue assessment shall be the adoption of an initial assessment resolution by the city commission which: (1) Contains a brief and general description of the fire rescue services, facilities, or programs to be provided; (2) Estimates the fire rescue assessed cost to be assessed; (3) Describes the method of apportioning the fire rescue assessed cost and the computation of the fire rescue assessment for specific properties; (4) Provides a summary description of the parcels of property (conforming to the description contained on the tax roll) located within the city that receive a special benefit from the provision of fire rescue services, facilities, or programs or describing a specific geographic area in which such service, facility, or program will be provided; (5) Establishes an assessment rate for the upcoming fiscal year; and (6) Directs the city manager to: a. Prepare the initial assessment roll, as required by section 19.5-23; b. Publish the notice required by section 19.5-24; and c. Mail the notice required by section 19.5-25 using information then available from the tax roll. (Ord. No. 11584, § 1, 12-30-97)

Miami City Code § 19.5-23 Initial assessment roll.

Sec. 19.5-23. - Initial assessment roll. (a) The city manager shall prepare, or direct the preparation of, the initial assessment roll, which shall contain the following: (1) A summary description of all assessed property conforming to the description contained on the tax roll. (2) The name of the owner of the assessed property. (3) The amount of the fire rescue assessment to be imposed against each such parcel of assessed property. (b) The initial assessment roll shall be retained by the city manager and shall be open to public inspection. The foregoing shall not be construed to require that the assessment roll be in printed form if the amount of the fire rescue assessment for each parcel of property can be determined by use of a computer terminal available to the public. (Ord. No. 11584, § 1, 12-30-97)

Miami City Code § 19.5-24 Notice by publication.

Sec. 19.5-24. - Notice by publication. Upon completion of the initial assessment roll, the city manager shall publish, or direct the publication of, once in a newspaper of general circulation within the city, a notice stating that at a meeting of the city commission on a certain day and hour, not earlier than 20 calendar days from such publication, which meeting shall be a regular, adjourned, or special meeting, the city commission will hear objections of all interested persons to the final assessment resolution which shall establish the rate of assessment and approve the aforementioned initial assessment roll. The published notice shall conform to the requirements set forth in the Uniform Assessment Collection Act. Such notice shall include: (1) A geographic depiction of the property subject to the fire rescue assessment; (2) A brief and general description of the fire rescue services, facilities, or programs to be provided; (3) The rate of assessment; (4) The procedure for objecting provided in section 19.5-26; (5) The method by which the fire rescue assessment will be collected; and (6) A statement that the initial assessment roll is available for inspection at the office of the city manager and all interested persons may ascertain the amount to be assessed against a parcel of assessed property at the office of the city manager. (Ord. No. 11584, § 1, 12-30-97)

Miami City Code § 19.5-25 Notice by mail.

Sec. 19.5-25. - Notice by mail. (a) If the city decides to collect the fire rescue assessments on the same bill as ad valorem taxes in the manner provided in the uniform assessment collection act, the city manager shall additionally provide notice, or direct the provision of notice, of the proposed fire rescue assessment by first class mail to the owner of each parcel of property (except government property) subject to the fire rescue assessment. Such notice shall include: (1) The purpose of the fire rescue assessment; (2) The rate of assessment to be levied against each parcel of property; (3) The unit of measurement applied to determine the fire rescue assessment; (4) The number of such units contained in each parcel of property; (5) The total revenue to be collected by the city from the fire rescue assessment; (6) A statement that failure to pay the fire rescue assessment will cause a tax certificate to be issued against the property or foreclosure proceedings to be instituted, either of which may result in a loss of title to the property; (7) A statement that all affected owners have a right to appear at the hearing and to file written objections with the city commission within 20 days of the notice; and (8) The date, time, and place of the hearing. Such mailed notice shall conform to the requirements set forth in the Uniform Assessment Collection Act. Notice shall be mailed at least 20 calendar days prior to the hearing to each owner at such address as is shown on the tax roll. Notice shall be deemed mailed upon delivery thereof to the possession of the United States Postal Service. The city manager may provide proof of such notice by affidavit. Failure of the owner to receive such notice due to mistake or inadvertence, shall not affect the validity of the assessment roll nor release or discharge any obligation for payment of a fire rescue assessment imposed by the city commission pursuant to this chapter. (b) No individually mailed notice to affected owners, in addition to the published notice in section 19.5-24, shall be required in the event the city employs an alternative method of collection and chooses not to collect the fire rescue assessments on the same bill as ad valorem taxes. (Ord. No. 11584, § 1, 12-30-97)

Miami City Code § 19.5-26 Adoption of final assessment resolution.

Sec. 19.5-26. - Adoption of final assessment resolution. At the time named in such notice, or to which an adjournment or continuance may be taken by the city commission, the city commission shall receive any written objections of interested persons and may then, or at any subsequent meeting of the city commission adopt the final assessment resolution which shall: (1) Confirm, modify, or repeal the initial assessment resolution with such amendments, if deemed appropriate the rate of any, as may be by the city commission; (2) Establish assessment to be imposed in the upcoming fiscal year; (3) Approve the initial assessment roll, with such amendments as it deems just and right; and (4) Determine the method of collection. The final assessment resolution, or any subsequent annual rate resolution, may modify, ratify or confirm the initial assessment resolution, or any subsequent preliminary rate resolution. The adoption of the final assessment resolution by the city commission shall constitute a legislative determination that all parcels assessed derive a special benefit from the fire rescue services, facilities, or programs to be provided or constructed and a legislative determination that the fire rescue assessments are fairly and reasonably apportioned among the properties that receive the special benefit. All objections to the final assessment resolution shall be made in writing, and filed with the city manager at or before the time or adjourned time of such hearing. The final assessment resolution shall constitute the annual rate resolution for the initial fiscal year in which fire rescue assessments are imposed or reimposed hereunder. (Ord. No. 11584, § 1, 12-30-97)

Miami City Code § 19.5-27 Effect of final assessment resolution.

Sec. 19.5-27. - Effect of final assessment resolution. The fire rescue assessments for the initial fiscal year shall be established upon adoption of the final assessment resolution. The adoption of the final assessment resolution shall be the final adjudication of the issues presented (including, but not limited to, the determination of special benefit and fair apportionment to the assessed property, the method of apportionment and assessment, the initial rate of assessment, the initial assessment roll, and the levy and lien of the fire rescue assessments), unless proper steps shall be initiated in a court of competent jurisdiction to secure relief within 20 days from the date of the city commission action on the final assessment resolution. The initial assessment roll, as approved by the final assessment resolution, shall be delivered to the tax collector, as required by the Uniform Assessment Collection Act, or if the alternative method described in section 19.5-52 is used to collect the fire rescue assessments, such other official as the city commission by resolution shall designate. (Ord. No. 11584, § 1, 12-30-97)

Miami City Code § 19.5-28 Adoption of annual rate resolution.

Sec. 19.5-28. - Adoption of annual rate resolution. (a) The city commission shall adopt an annual rate resolution during its budget adoption process for each fiscal year following the initial fiscal year for which a fire rescue assessment is imposed hereunder. (b) The initial proceedings for the adoption of an annual rate resolution shall be the adoption of a preliminary rate resolution by the city commission which: (1) Contains a brief and general description of the fire rescue services, facilities, or programs to be provided; (2) Estimates the fire rescue assessed cost to be assessed for the upcoming fiscal year; (3) Establishes the assessment rate for the upcoming fiscal year; (4) Authorizes the date, time, and place of a public hearing to receive and consider comments from the public and consider the adoption of the annual rate resolution for the upcoming fiscal year; (5) Directs the city manager to update the assessment roll, and provide notice by publication and first class mail to affected owners in the event circumstances described in subsection (f), below, so require; and (6) Directs and authorizes any supplemental or additional notice deemed proper, necessary or convenient by the city. (c) The annual rate resolution shall establish the rate of assessment to be imposed in the upcoming fiscal year, and approve the assessment roll for the upcoming fiscal year with such adjustments as the city commission deems just and right. The assessment roll shall be prepared in accordance with the method of apportionment set forth in the initial assessment resolution together with modifications, if any, and as confirmed in the final assessment resolution or as provided in the preliminary rate resolution. (d) Nothing herein shall preclude the city commission from providing annual notification to all owners of assessed property in the manner provided in either or both sections 19.5-24 or 19.5-25. (e) Nothing herein shall preclude the city commission from establishing by resolution a maximum rate of assessment provided that notice of such maximum assessment rate is provided pursuant to sections 19.5-24 and 19.5-25. (f) In the event (1) the proposed fire rescue assessment for any fiscal year exceeds the maximum rate of assessment adopted by the city commission and included in notice previously provided to the owners of assessed property pursuant to sections 19.5-24 and 19.5-25, (2) the method of apportionment is changed or the purpose for which the fire rescue assessment is imposed is substantially changed from that represented by notice previously provided to the owners of assessed property pursuant to sections 19.5-24 and 19.5-25, (3) assessed property is reclassified in a manner which results in an increased fire rescue assessment from that represented by notice previously provided to the owners of assessed property pursuant to sections 19.5-24 and 19.5-25, or (4) an assessment roll contains assessed property that was not included on the assessment roll approved for the prior fiscal year, notice shall be provided to affected owners in substantial conformance with the notice requirements set forth in sections 19.5-24 and 19.5-25 and inform the owner of the date, time, and place for the adoption of the annual rate resolution. The failure of the owner to receive such notice due to mistake or inadvertence, shall not affect the validity of the assessment roll nor release or discharge any obligation for payment of a fire rescue assessment imposed by the city commission pursuant to this chapter. (g) As to any assessed property not included on an assessment roll approved by the adoption of the final assessment resolution or a prior year's annual rate resolution, the adoption of the succeeding annual rate resolution shall be the final adjudication of the issues presented as to such assessed property (including, but not limited to, the determination of special benefit and fair apportionment to the assessed property, the method of apportionment and assessment, the rate of assessment, the assessment roll, and the levy and lien of the fire rescue assessments), unless proper steps shall be initiated in a court of competent jurisdiction to secure relief within 20 days from the date of the city commission action on the annual rate resolution. Nothing contained herein shall be construed or interpreted to affect the finality of any fire rescue assessment not challenged within the required 20 day period for those fire rescue assessments imposed against assessed property by the inclusion of the assessed property on an assessment roll approved in the final assessment resolution or any subsequent annual rate resolution. (h) The assessment roll, as approved by the annual rate resolution, shall be delivered to the tax collector as required by the Uniform Assessment Collection Act, or if the alternative method described in section 19.5-52 is used to collect the fire rescue assessments, such other official as the city commission by resolution shall designate. If the fire rescue assessment against any property shall be sustained, reduced, or abated by the court, an adjustment shall be made on the assessment roll. (Ord. No. 11584, § 1, 12-30-97)

Miami City Code § 19.5-29 Lien.

Sec. 19.5-29. - Lien. Upon the adoption of the assessment roll, all fire rescue assessments shall constitute a lien against assessed property equal in rank and dignity with the liens of all state county, district, or municipal taxes and special assessments. Except as otherwise provided by law, such liens shall be superior in dignity to all other period liens, mortgages, titles, and claims until paid. The lien for a fire rescue assessment shall be deemed perfected upon adoption by the city commission of the final assessment resolution, whichever is applicable. The lien for a fire rescue assessment shall be deemed perfected upon adoption by the city commission of the final assessment resolution or the annual rate resolution, whichever is applicable. The lien for a fire rescue assessment collected under the Uniform Assessment Collection Act shall attach to the property included on the assessment roll as of the prior January 1, the lien date for ad valorem taxes imposed under the tax roll. The lien for a fire rescue assessment collected under the alternative method of collection provided in section 19.5-52 shall be deemed perfected upon adoption by the city commission of the final assessment resolution or the annual rate resolution, whichever is applicable, and shall attach to the property on such date of adoption. (Ord. No. 11584, § 1, 12-30-97)

Miami City Code § 19.5-30 Revisions.

Sec. 19.5-30. - Revisions. If any fire rescue assessment made under the provisions of this chapter is either in whole or in part annulled, vacated, or set aside by the judgment of any court, or if the city commission is satisfied that any such fire rescue assessment is so irregular or defective that the same cannot be enforced or collected, or if the city commission has omitted any property on the assessment roll which property should have been so included, the city commission may take all necessary steps to impose a new fire rescue assessment against any property benefitted by the fire rescue assessed costs, following as nearly as may be practicable, the provisions of this chapter and in case such second fire rescue assessment is annulled, vacated, or set aside, the city commission may obtain and impose other fire rescue assessments until a valid fire rescue assessment is imposed. (Ord. No. 11584, § 1, 12-30-97)

Miami City Code § 19.5-31 Procedural irregularities.

Sec. 19.5-31. - Procedural irregularities. Any informality or irregularity in the proceedings in connection with the levy of any fire rescue assessment under the provisions of this chapter shall not affect the validity of the same after the approval thereof, and any fire rescue assessment as finally approved shall be competent and sufficient evidence that such fire rescue assessment was duly levied, that the fire rescue assessment was duly made and adopted, and that all other proceedings adequate to such fire rescue assessment were duly had, taken, and performed as required by this chapter; and no variance from the directions hereunder shall be held material unless it be clearly shown that the party objecting was materially injured thereby. Notwithstanding the provisions of this section, any party objecting to a fire rescue assessment imposed pursuant to this chapter must file an objection with a court of competent jurisdiction within the time periods prescribed herein. (Ord. No. 11584, § 1, 12-30-97)

Miami City Code § 19.5-32 Correction of errors and omissions.

Sec. 19.5-32. - Correction of errors and omissions. (a) No act of error or omission on the part of the property appraiser, tax collector, city manager, city commission, or their deputies, employees, agents or designees shall operate to release or discharge any obligation for payment of a fire rescue assessment imposed by the city commission under the provision of this chapter. (b) When it shall appear that any fire rescue assessment should have been imposed under this chapter against a parcel of property specially benefitted by the provision of fire rescue services, facilities, or programs, but that such property was omitted from the assessment roll or was not listed on the tax roll as an individual parcel of property as of the effective date of the assessment roll approved, by the annual rate resolution for any upcoming fiscal year, the city commission may, upon provision of a notice by mail provided to the owner of the omitted parcel in substantially the manner and form provided in section 19.5-25, impose the applicable fire rescue assessment for the fiscal year in which such error is discovered, in addition to the applicable fire rescue assessment due for the prior two fiscal years. Such fire rescue assessment shall constitute a lien against assessed property equal in rank and dignity with the liens of all state, county, district, or municipal taxes and special assessments, and superior in rank and dignity to all other prior liens, mortgages, titles, and claims in and to or against the real property involved, shall be collected as provided in article III, and shall be deemed perfected on the date of adoption of the resolution imposing the omitted or delinquent assessments. (c) Prior to the delivery of the assessment roll to the tax collector in accordance with the Uniform Assessment Collection Act, the city manager shall have the authority at any time, upon his or her own initiative or in response to a timely filed petition from the owner of any property subject to a fire rescue assessment, to reclassify property based upon presentation of competent and substantial evidence, and correct any error in applying the fire rescue assessment apportionment method to any particular parcel of property not otherwise requiring the provision of notice pursuant to the Uniform Assessment Collection Act. Any such correction shall be considered valid ab initio and shall in no way affect the enforcement of the fire rescue assessment imposed under the provisions of this chapter. All requests from affected property owners for any such changes, modifications or corrections shall be referred to, and processed by, the city manager and not the property appraiser or tax collector. Any property owner unsatisfied with the decision of the city manager may seek review by a hearing officer in the manner provided in section 19.5-54. (d) After the assessment roll has been delivered to the tax collector in accordance with the Uniform Assessment Collection Act, any changes, modifications, or corrections thereto shall be made in accordance with the procedures applicable to correcting errors and insolvencies on the tax roll upon timely written request and direction of the city manager. (Ord. No. 11584, § 1, 12-30-97)

Miami City Code § 19.5-33 Interim assessments.

Sec. 19.5-33. - Interim assessments. (a) An interim fire rescue assessment shall be imposed against all property for which a certificate of occupancy is issued after adoption of the annual rate resolution. The amount of the interim fire rescue assessment shall be calculated upon a monthly rate, which shall be one-twelfth of the annual rate for such property computed in accordance with the annual rate resolution for the fiscal year in which the certificate of occupancy is issued. Such monthly rate shall be imposed for each full calendar month remaining in the fiscal year. In addition to the monthly rate, the interim fire rescue assessment shall also include an estimate of the subsequent fiscal year's fire rescue assessment. No certificate of occupancy shall be issued until full payment of the interim fire rescue assessment is received by the city. Issuance of the certificate of occupancy by mistake or inadvertence, and without the payment in full of the interim fire rescue assessment, shall not relieve the owner of such property of the obligation of full payment. For the purpose of this provision, such interim fire rescue assessment shall be deemed due and payable on the date the certificate of occupancy was issued and shall constitute a lien against such property as of that date. Said lien shall be equal in rank and dignity with the liens of all state, county, district or municipal taxes and special assessments, and superior in rank and dignity to all other liens, encumbrances, titles and claims in and to or against the real property involved and shall be deemed perfected upon the issuance of the certificate of occupancy. (b) Any property owner unsatisfied with the imposition of an interim fire rescue assessment may seek review by a hearing officer in the manner provided in section 19.5-54. (Ord. No. 11584, § 1, 12-30-97)

Source: City of Miami, Florida, City Code, City Charter, Special Acts and Related General Laws (Municode Library, library.municode.com)URL: https://library.municode.com/fl/miami/codes/code_of_ordinances?nodeId=PTIITHCO_CH19.5FIREAS_ARTIIANASFetched: 11/1/2026