§ 11-2. Definitions.

As used in this chapter, the following words, terms and phrases shall have the following meanings, except where the context clearly indicates a different meaning:

Assessed property means all parcels of land included on the non-ad valorem assessment roll approved by the town council as set forth in section 11-5.

Fire protection assessed cost means the amount determined by the town council to be assessed in a fiscal year to fund all or a portion of the operating, capital, and debt-service costs to be incurred by the town in making available and providing fire-rescue services to assessed property, which may include, but is not limited to, the following types of costs:

(1)

The cost of physical construction, reconstruction or completion of a fire protection facility or improvement;

(2)

The costs incurred in an acquisition or purchase of a capital asset;

(3)

The cost of all labor, materials, machinery, and equipment;

(4)

The cost of fuel, parts, supplies, maintenance, repairs, and utilities;

(5)

The cost of computer services, data processing, and communications;

(6)

The cost of land and interests therein, including leases, property rights, easements, and franchises of any nature whatsoever;

(7)

The cost of indemnity or surety bonds and premiums for insurance;

(8)

The cost of salaries, volunteer pay, workers' compensation insurance, or other employment benefits;

(9)

The cost of uniforms, training, and travel and per diem;

(10)

The cost of construction plans and specifications, surveys, and estimates of costs;

(11)

The cost of engineering, financial, legal, and other professional services;

(12)

The cost of compliance with contracts entered into by the town to provide fire rescue services;

(13)

Costs associated with the structure, implementation, collection, and enforcement of the fire protection assessments, including service charges of the tax collector or property appraiser and amounts necessary to offset discounts received for early payment of fire protection assessments pursuant to the Uniform Assessment Collection Act;

(14)

Other costs and expenses necessary or incidental to the acquisition, provision, or construction of fire rescue services, facilities, or programs, and other expenses as may be necessary or incidental to related financings authorized by the town council by subsequent resolution; and

(15)

A reasonable amount for contingency and anticipated delinquencies and uncollected fire protection assessments.

Fire protection assessment means a special assessment imposed by the town council against non-government property to fund all or a portion of the cost of making available and providing fire-rescue services.

Fire-rescue services means the following municipal services provided and made available by the town to persons and property within its boundaries:

(1)

Fighting fires;

(2)

Protecting against fires;

(3)

Reviewing applications for permits to improve property for compliance with fire codes;

(4)

Reviewing and inspecting completed improvements to property for compliance with fire codes;

(5)

Carrying out other necessary and useful operations and activities in connection with the administration and enforcement of state and local fire codes and other fire-safety regulations and requirements;

(6)

Undertaking public education regarding fire safety;

(7)

Providing arson investigation and prevention;

(8)

Providing first-response medical services;

(9)

Providing all other appropriate fire related emergency services; and

(10)

Providing all other appropriate fire related non-emergency services.

Fire protection service charge means a charge imposed by the town council against government property to fund all or a portion of the cost of making available and providing fire-rescue services to government property.

Fiscal year means the period commencing October 1st of each year and continuing through the next succeeding September 30th, or such other period as may be prescribed by law as the fiscal year for the town.

Government property means real property owned by the United States of America or any agency or instrumentality thereof, a sovereign state or nation, the State of Florida or any agency or instrumentality thereof, a county, a municipal corporation, a school board, a special district as defined in F.S. § 189.403, or any other public-sector agency or instrumentality where the property is immune or exempt from assessment by the town for benefit received.

Non-ad valorem assessment roll means a special-assessment roll levying fire protection assessments in the manner prescribed in this chapter.

Non-government property means all property that is not government property.

Owner means the person shown on the tax roll as the owner of assessed property.

Person means an individual, partnership, corporation, company, organization, association, or other firm or legal entity, whether singular or plural, masculine, or feminine, as the context may require.

Property appraiser means the Orange County Property Appraiser.

Tax collector means the Orange County Tax Collector.

Tax roll means the tax-assessment roll created and maintained by the property appraiser for the purpose of ad valorem taxes levied against real property.

Town manager means the town manager of the Town of Windermere.

Uniform

Assessment-Collection Act means F.S. §§ 197.3632 and 197.3635 or any successor statutes, authorizing the collection of non-ad valorem assessments on the same bill as ad valorem taxes, and administrative rules promulgated thereunder.

(Ord. No. 2015-07, § 1, 6-9-2015; Ord. No. 2015-12, § 1, 9-8-2015)