§ 78-61. Definitions.

As used in this article, the following words and terms shall have the following meanings, unless the context clearly otherwise requires:

Alternative method of collection means the alternative method of collecting the EMS tax assessments as provided in section 78-107 of this article.

Annual rate resolution means the resolution described in section 78-83, establishing the rate at which an EMS tax assessment for a specific fiscal year will be computed. The final rate resolution shall constitute the annual rate resolution for the initial fiscal year in which an EMS tax assessment is levied.

Benefitted property means all improved parcels of land included on the EMS tax assessment roll that receive a benefit from the delivery of the emergency medical services, programs or facilities identified in the initial rate resolution or a subsequent preliminary rate resolution.

Board means the board of county commissioners of Levy County, Florida.

Building means any structure, whether temporary or permanent, built for support, shelter or enclosure of persons, chattel, or property of any kind, including mobile homes. This term shall include the use of land in which lots or spaces are offered for use, rent or lease for the placement of mobile homes for residential purposes.

Building department means the administrative office of the county designated by the board to collect interim EMS tax assessment, or such office's designee.

Building permit means an official document or certificate issued by the county, under the authority of ordinance or law, authorizing the construction or siting of any building within the county. The term "building permit" shall also include set up or tie down permits, or their functional equivalent, for those structures or buildings, such as a mobile home, that do not require a building permit in order to be constructed.

Certificate of occupancy means the written certification issued by the county that a building is ready for occupancy for its intended use. For the purposes of this article, a set up or tie down permit or its equivalent issued for a mobile home shall be considered a certificate of occupancy.

Clerk means the clerk of the circuit court for Levy County, Florida, as ex-officio clerk of the board and such other person as may be duly authorized to act on his or her behalf.

County coordinator means the chief administrative officer of the county, designated by the board to be responsible for coordinating the EMS tax assessment, or such person's designee.

Emergency medical services cost means the amount determined by the board to be assessed in any fiscal year to fund all or any portion of the cost of the provision of emergency medical services, facilities, or programs, including ambulance transport, and shall include, but not be limited to, the following components: (a) the cost of physical construction, reconstruction or completion of any required facility or improvement; (b) the costs incurred in any required acquisition or purchase; (c) the cost of all labor, materials, machinery, and equipment; (d) the cost of fuel, parts, supplies, maintenance, repairs, and utilities; (e) the cost of computer services, data processing, and communications; (f) the cost of all lands and interest therein, leases, property rights, easements, and franchises of any nature whatsoever; (g) the cost of any indemnity or surety bonds and premiums for insurance; (h) the cost of salaries, volunteer pay, workers' compensation insurance, or other employment benefits; (i) the cost of uniforms, training, travel, and per diem; (j) the cost of construction plans and specifications, surveys and estimates of costs; (k) the cost of engineering, financial, legal, and other professional services; (l) the costs of compliance with any contracts or agreements entered into by the county to provide emergency medical services; (m) all costs associated with the structure, implementation, collection, and enforcement of the EMS tax assessment, including any service charges of the tax collector or property appraiser and amounts necessary to off-set discounts received for early payment of EMS tax assessment pursuant to the Uniform Assessment Collection Act or for early payment of EMS tax assessment collected pursuant to any other method authorized by law; (n) all other costs and expenses necessary or incidental to the acquisition, provision, or construction of emergency medical services, facilities, or programs, and such other expenses as may be necessary or incidental to any related financing authorized by the board by subsequent resolution; (o) a reasonable amount for contingency and anticipated delinquencies and uncollectible EMS tax assessment; and (p) reimbursement to the county or any other person for any moneys advanced for any costs incurred by the county or such person in connection with any of the foregoing components of emergency medical services cost. In the event the county also imposes an impact fee upon that part of new growth or development for emergency medical services related capital improvements paid by impact fees, the emergency medical services cost shall not include that part of such costs attributable to capital improvements necessitated by new growth or development that will be paid by such impact fees.

EMS tax assessment means the tax authorized in F.S. § 125.271 and levied by this article to fund the emergency medical services cost which tax is assessed against a parcel on the tax roll in proportion to the benefits received, rather than the value of the parcel, under the methodology provided in this article and associated implementing resolutions and collected pursuant to the Uniform Assessment Collection Act or the alternative method of collection.

EMS tax assessment roll means the non-ad valorem tax roll relating to an EMS tax assessment approved by a final rate resolution pursuant to section 78-81 or an annual rate resolution pursuant to section 78-83.

Final rate resolution means the resolution described in section 78-81 which shall confirm, modify, or repeal the initial rate resolution and which shall be the final proceeding for the initial levy of EMS tax assessments.

Fiscal year means that 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 county.

Government property means property owned by the United States of America or any agency thereof, a sovereign state or nation, the State of Florida or any agency thereof, a county, a special district or a municipal corporation.

Initial rate resolution means the resolution described in section 78-77 which shall be the initial proceeding for the identification of the emergency medical services cost for which a tax assessment is to be made and for the levying of EMS tax assessments.

Maximum tax assessment rate means the highest rate of an EMS tax assessment established by the board in an initial rate resolution or preliminary rate resolution and confirmed by the board in the final rate resolution or annual rate resolution.

Ordinance means the EMS tax assessment apportionment and collection ordinance (this article) adopted pursuant to F.S. § 125.271 as it may amended from time-to-time.

Owner means the person reflected as the owner of benefitted property on the tax roll.

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

Preliminary rate resolution means the resolution described in section 78-83 initiating the annual process for updating the EMS tax assessment roll and directing the levy of EMS tax assessments pursuant to an annual rate resolution.

Property appraiser means the county property appraiser.

Tax collector means the county tax collector.

Tax roll means the real property ad valorem tax roll maintained by the property appraiser for the purpose of the levy and collection of ad valorem taxes.

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 any applicable regulations promulgated thereunder.

(Ord. No. 03-10, § 1.01, 8-5-2003)