CITY OF CLEARWATER FIRE RESCUE ASSESSMENT PROGRAM
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CITY OF
CLEARWA TER
II
--W-d~
RRERESCUEASSESSMENTPROGRAM
~_.
June 1999
Prepared by:
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Government Services Group, Inc.
315 South Calhoun Street, Suite 860
Tallahassee, Florida 32301
Nabors, Giblin & Nickerson, P.A.
315 South Calhoun Street, Suite 800
Tallahassee, Florida 32301
GOVERNMENT SERVICES GROUP, INC. and NABORS, GIBLIN & NICKERSON, PA
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Executive Summary
Introduction
Study Methodology
Apportionment Methodology
Preliminary Assessment Rates and Classifications
Remaining Issues
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Assessment Report
Introduction
Objectives
Study Methodology
Service Description
Assessable Cost Calculations
Incident Data
Property Data
Special Benefit Assumptions
Apportionment Methodology
Residential Parcel Apportionment Assumptions
Non-Residential Parcel Apportionment Assumptions
Preliminary Assessment Rates and Classifications
Exemptions and Impact of Exemptions
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Legal Sufficiency Conclusion
Preface
Legal Sufficiency Conclusion
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Implementation Schedule
Fiscal Year 1999-00 Time Frame and Home Rule Authorization
Critical Events Schedule
Fiscal Year 2000-2001 Time Frame and Home Rule Authorization
Critical Events Schedule
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GOVERNMENT SERVICES GROUP, INC. and NABORS, GIBLIN & NICKERSON, P.A.
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TABLES Paqe
Table 1 Cost Apportionment IV
Table 2 Preliminary Rates - All Property Categories
Fiscal Year 1999-2000 = $11,439,630
100% of Assessable Costs IV
Table 3 Allocation of Fire Rescue Vehicles 8
Table 4 Fire Rescue Staffing by Station 8
Table 5 Response Protocol 9
Table 6 Clearwater Fire Rescue Department Budget 10
Table 7 Fire Rescue Incidents and Proportion of Calls by Category 14
Table 8 Cost Apportionment 16
Table 9 Parcel Apportionment Within Property Use Categories 16
Table 10 Parcel Apportionment Residential Property Use Category 18
Table 11 Parcel Apportionment Non-Residential Property Use Category 20
Table 12 Preliminary Rates - All Property Categories
Fiscal Year 1999-2000
100% of Assessable Costs = $11,439,630 22
Table 13 Preliminary Rates - All Property Categories
Fiscal Year 1999-2000
75% of Assessable Costs = $8,579,723 22
Table 14 Preliminary Rates - All Property Categories
Fiscal Year 1999-2000
50% of Assessable Costs = $5,719,815 23
Table 15 Preliminary Rates - All Property Categories
Fiscal Year 1999-2000
25% Assessable Costs = $2,859,908 23
Figure 1 Clearwater Fire and Rescue Department Organization 7
Appendix A Florida Fire Incident System Fixed Property Use Codes
Appendix B Pinellas County Land Type and Property Use Codes
Appendix C Pinellas County Improvement Codes
GOVERNMENT SERVICES GROUP, INC. and NABORS. GIBUN & NICKERSON, P.A
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! Government Services Group, Inc. (GSG) specializes in
providing management consulting services to local
governments utilizing computer based technology and process
oriented analysis. GSG is also affiliated with and partially
owned by Nabors, Giblin & Nickerson, P.A. (NG&N), a law firm dedicated to the
representation of local governments on issues of finance and taxation. Both firms have
collectively developed special experience in structuring and implementing alternative revenue
sources in Florida. The City of Clearwater (City) has entered into a professional services
agreement with GSG and NG&N to provide specialized services in the development and
implementation of a non-ad valorem assessment program to fund fire rescue services within
the City (Fire Rescue Assessment Project). This document is the Fire Rescue Assessment
Report (Assessment Report) which is one of the project deliverables specified in the scope of
services incorporated in the professional services agreement between the City and
GSG/NG&N.
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INTRODUCTION
The City of Clearwater Fire and Rescue Department was officially founded in 1911.
Approximately 170 persons are now employed by the Fire and Rescue Department,
providing 24-hour fire rescue services throughout the City and within a portion of the
unincorporated area of Pinellas County from six fire rescue stations. The 1998-99 Fiscal
Year budget for the Clearwater Fire and Rescue Department is approximately $11,800,000.
These funds are provided from City General Fund revenues and from two separate contracts
with Pinellas County to provide first response emergency medical services within the City and
to specified unincorporated areas of the County within a close proximity to the City and fire
protection services to specified unincorporated areas of the County within a close proximity
to the City.
The objective of the Fire Rescue Assessment Project is to develop and implement a
recurring annual special assessment (Fire Rescue Assessment) to fund fire rescue services
provided by the City commencing Fiscal Year 1999-2000. The assessment would be
collected using a stand-alone bill beginning in November 1999. Then the assessment would
transition to being collected on the tax bill beginning in November 2000 (the Uniform
Method) .
The development of the methodology contained within this Assessment Report for
calculating the special assessments for fire rescue services to each property use category
included the following steps:
.
The full costs to provide fire rescue services were functionalized and identified.
.
The call data was allocated to property use categories that conform to the
Pinellas County Property Appraiser's database utilized in the creation of the
real property assessment roll.
.
The percentage of specific fire rescue calls by property use category was
calculated and used to cost apportion the budget to the appropriate category.
GOVERNMENT SERVICES GROUP, INC. and NABORS, GIBLIN & NICKERSON, P.A.
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. A parcel apportionment methodology was determined for each category and
assessment rates were calculated for each property use categcry.
The goals of this study were as follows:
. To utilize the City's approved budget for Fiscal Year 1998-99 and requested
budget for Fiscal Year 1999-2000 to determine assessable costs.
. To determine a consistent, feasible and legally sufficient special assessment
methodology and special assessments that are capable of collection as a non-ad
valorem assessment using the ad valorem collection process provided in the
Uniform Method.
. To apply the assessment methodology and develop preliminary assessment rates
within the identified property use categories.
GSG performed the following tasks in accomplishing the project
objectives:
STUDY
METHODOLOGY
. Undertook extensive data collection and a detailed research process to identify
the operations and funding of operations within the City;
. Conducted extensive interviews with City staff to identify all services and costs
in the City Fire and Rescue Department;
. Analyzed the approved Fiscal Year 1998-99 budget and proposed Fiscal Year
1999-2000 budget for the provision of services, both expenditures and
revenues;
. Compared the expenditure requirement with anticipated revenues to develop
an assessment funding requirement line item for the next five years;
. Analyzed one year of call data to allocate the provision of services to property
use categories within the City; and
. Distributed the assessment funding requirement for Fiscal Year 1999-2000
among identified property use categories based upon the recommended parcel
apportionment to determine preliminary assessment rates for fire rescue
services in the City for Fiscal Year 1999-2000.
NG&N's responsibility included scrutiny of the proposed assessment apportionment
methodology and deliverables and an analysis relative to the legal tests required in Florida
for a valid special assessment that can be collected under the Uniform Method.
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GOVERNMENT SERVICES GROUP, INC. and NABORS, GIBLIN & NICKERSON, P.A.
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The calculation of assessment rates for fire rescue services
depends :m three separate, but interconnected, pieces of data.
The first data element is the identification of the full cost of
providing services through the development of a budget and a
determination of the assessable costs within such budget. The second data element is the
analysis of fire rescue service delivery data segregated to property use categories (i.e., call
data). The third and final data component is a comprehensive analysis of all property use
categories within the City to determine which parcels receive a special benefit from the
provision of fire rescue services and to identify a fair and reasonable method of apportioning
the assessable costs among all benefited parcels within each property use category.
APPORTIONMENT
METHODOLOGY
The recommended fire rescue services apportionment methodology allocates assessable
costs on the basis of the anticipated demand for fire rescue services by categories of real
property use as identified on the real property assessment roll prepared for the levy of ad
valorem taxes. The assessable costs to provide fire rescue services are allocated among
real property use categories based upon the historical demand for these services. This
demand is identified by examining fire rescue incident data as reported by the City.
NG&N has had substantial involvement in the development, review and analysis of the
proposed assessment apportionment methodology and deliverables relative to the legal tests
required in Florida for a valid special assessment that is to be collected under the Uniform
Method.
This section of the Executive Summary includes the
recommended parcel classifications and preliminary
assessment rates as calculated within this Assessment
Report.
PRELIMINARY
ASSESSMENT RATES
AND CLASSIFICATIONS
The City Fire and Rescue Department budget provided herein is primarily based on
information supplied by the City Fire and Rescue Department. The budget developed by the
City is designed to provide preliminary assessment rates within each property use category
for Fiscal Year 1999-2000. The budget is based on the City's proposed Fiscal Year 1999-
2000 budget, as well as the additional costs identified by GSG to implement the Fire Rescue
Assessment Project.
Table 1 utilizes assessment cost allocation percentages (calls per property use category) to
allocate the unfunded assessable costs to each property use category.
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GOVERNMENT SERVICES GROUP, INe. and NABORS, GIBLIN & NICKERSON, P.A.
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TABLE 1
COST APPORTIONMENT
Property Category Number of Fire Percent of Total Portion of
Rescue Incidents Incidents Budget
Residential 7,596 50.57% $5,785,021
Commercial 3,837 25.54% $2,921,682
Industrial/Warehouse 254 1.69% $193,330
Institutional 1,109 7.38% $844,245
Nursing Home 2,225 14.81% $1,694,209
TOTAL 15,021 100.00% $11,439,630
Sources:
Incident Data - Pinellas County Department of Emergency Communications
Budget - The Clearwater Fire and Rescue Department
Table 2 details the aggregate dollar amounts of assessable costs allocated to each property
use category divided by the number of dwelling units for the Residential Categories and by
the number of buildings within each classification of the Non-Residential Categories to
determine the preliminary assessment rate on a per unit or per building basis for Fiscal Year
1999-2000 at 100 percent of the proposed budget.
TABLE 2
PRELIMINARY RATES - ALL PROPERTY CATEGORIES
FISCAL YEAR 1999-2000
100% OF ASSESSABLE COSTS = $11,439,630
RESIDENTIAL Rate Per Dwelling Unit
PROPERTY USE
CATEGORIES
Single Family $106
NON- Building Classification Commercial Industriall Institutional Nursing
RESIDENTIAL (in square foot ranges) Warehouse Homes
PROPERTY USE
CATEGORIES
< 1,999 $248 $45 $167 $1,935
2,000 - 3,499 $497 $90 $334 $3,871
3,500 - 4,999 $869 $158 $584 $6,774
5,000 - 9,999 $1,242 $226 $835 $9,677
10,000 - 19,999 $2,483 $452 $1,670 $19,355
20,000 - 29,999 $4,966 $904 $3,340 $38,709
30,000 - 39,999 $7,449 $1,356 $5,010 $58,064
40,000 - 49,999 $9,932 $1,808 $6,680 $77,419
> 50,000 $12,415 $2,260 $8,350 $96,774
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GOVERNMENT SERVICES GROUP, ING. and NABORS, GIBLIN & NICKERSON, P.A.
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The net revenue generated from these rates will require the application of revenueo from
other available revenue sources to fund exemptions as will be discussed further in Issues 4,
5 and 6 of the Executive Summary.
GSG and NG&N have identified the following issues that require
further consideration with respect to the preliminary assessment
rates that are developed and presented in this Assessment
REMAINING ISSUES
Report.
Issue 1:
Verification of Database on Real Property Assessment Roll
Data utilized to assign property use categories and the number of billing units per category is
based upon information on the real property assessment roll that is maintained by the
Pinellas County Property Appraiser for the levy of ad valorem taxes. A successful
assessment program collected under the Uniform Method must use the information
maintained by the property appraiser on the ad valorem tax roll. However, county property
appraisers are charged only with the responsibility of determining the value of all property
within each county and maintaining certain records contained therewith, specifically the
preparation of the ad valorem tax roll. The ad valorem tax roll is designed solely to provide
the data required by property appraisers to fulfill their duty of assessing the value of property.
In contrast, assessment programs focus upon property use, size of improvements and other
characteristics not related to value. A majority of the information used for the development of
the assessment rates was provided in the ad valorem tax roll. However, the City of
Clearwater Fire and Rescue Department staff assisted GSG in the verification of data for
some parcels of property within the City.
Issue 2:
Billing and Collection for Fiscal Year 1999-2000
Because the City is considering the implementation of the fire rescue assessment program
for Fiscal Year 1999-2000 and was unable to adopt the required resolution of intent to use
the Uniform Method for October 1, 1999, the City will use the traditional method of collecting
the assessments for Fiscal Year 1999-2000, if adopted. This collection method would
require that the City implement a separate billing and collection mechanism for one year with
the capability to process the payments and track delinquent amounts in a manner that
maintains the integrity of the database and its connection to the ad valorem tax roll, so that in
subsequent fiscal years, the City could efficiently transition to the tax bill collection method.
In addition, attention should be made to the customer service component of the billing
mechanism as the Tax Collector and his office will not be responsible for billing errors,
questions and general information. This effort might require the establishment of an
additional position at the professional level.
Issue 3:
High Number of Fire Rescue Incidents to the Nursing Home Property Use
Category
The analysis of the fire rescue incidents for the City reveals that the Nursing Home Property
Use Category experiences an inordinate number of fire rescue calls. The high number of
calls to nursing home types of property has dictated separation of this use in the cost
apportionment exercise.
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GOVERNMENT SERVICES GROUP, ING. and NABORS, GIBLIN & NICKERSON, PA.
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The high number of fire rescue incidents to t~e Nursing Home Property Use Category and
the burden of funding fire rescue services is an issue the City might want to address. Other
funding mechanisms or combinations of funding mechanisms should be utilized to augment
this property use category if the City elects to buy these rates down. Accordingly, the City
might want to consider imposing the Commercial Rates on nursing homes. The impact of
imposing the rates developed for the Commercial Property Use Category on these buildings
will require that the City provide approximately $1,476,804 from other legally available
revenue sources if the City decides to fund 100 percent of the budget. However, the tables
provided in this Report depict the Nursing Home Property Use Category assessments at the
actual rates for the Nursing Home Property Use Category.
Issue 4:
Exemption and General Fund Subsidization of Institutional, Tax-Exempt
(Non-Governmental) Parcels
The aggregate cost for fire rescue services provided to institutional, tax-exempt properties
has been estimated as part of all the property use categories based on an analysis of each
parcel's use. The fair apportionment concepts in the methodology provided within this
Assessment Report require an identification of the calls for service to these properties and
therefore, their respective costs. In the event a policy decision is made to exempt
institutional, tax-exempt property, the proportional assessed costs allocated to such
exemptions must be funded from the City's general fund since the financial burden of such
exemption cannot be apportioned to non-exempt parcels. Care should be taken to craft any
exemption to include a non-discriminatory exemption class based upon valid public purpose
concepts.
Issue 5:
Exemption and General Fund Subsidization of Governmental Property
In addition to the instituional tax-exempt properties identified in Issue 4, the aggregate cost
for fire rescue services provided to schools and governmental properties (municipalities,
county, state, federal and any sovereign state or nation) has also been estimated as part of
all the property use categories based on an analysis of each parcel's use. As discussed in
Issue 4, the fair apportionment concepts in the methodology provided within this Assessment
Report require an identification of the calls for service to these properties and therefore their
respective costs. In the event a policy decision is made to exempt governmental property,
the proportional assessed costs allocated to such exemptions must be funded from the City's
general fund or other legally available source since the financial burden of such exemption
cannot be apportioned to non-exempt parcels. A corollary issue related to the collection of
assessments from governmental property is further discussed in Issue 6.
Issue 6:
Collection of Assessments from Governmental Property
A special assessment can be imposed against governmental property to pay for the benefits
that such property receives. However, as to each level of government, differing concepts of
immunity and other statutory provisions or case law holdings may prevent collection or
frustrate special assessment imposition. In addition, Florida case law is clear that such
assessments cannot be enforced by a lien against the public property. Rather, the
enforcement remedy would be a judicial action to compel payment. A collateral issue in
enforcing payment is the legislative authorization of the public agency to pay the charge or
special assessment imposed. Thus, the law establishing the expenditure authority of the
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GOVERNMENT SERVICES GROUP, ING. and NABORS. GIBLIN & NICKERSON, P.A.
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specific governmental or public agency or its appropriation discretion must be examined in
determ:ning whether the governmental unit has the authority to pay a charge or assessment
for fire rescue services provided by the City. From a collection standpoint, each
governmental unit should be sent a separate bill and no attempt should be made to collect
the special assessment using the Uniform Method.
Issue 7:
Conditions Assumed in Legal Sufficiency Conclusion
GSG has completed the development of preliminary assessment rates and property use
classifications to fund the cost of providing fire rescue services by determining the full cost of
the services to be provided and suggesting a preliminary apportionment methodology
designed to be consistent with the legal sufficiency tests of special benefit to property and
fair apportionment articulated in Florida case law for a valid special assessment. Integral
assumptions in the Legal Sufficiency Conclusion provided in this Assessment Report are that
(i) the assessment ordinance and implementing resolutions adopted by the City contain
specific legislative findings supporting such a conclusion as prepared and directed by NG&N,
(ii) no exceptions are created that would undermine the apportionment method described in
this Assessment Report, and (iii) the final assessment roll is prepared by the consulting team
specified in the existing agreement with the City.
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GOVERNMENT SERVICES GROUP, ING. and NABORS. GIBLIN & NICKERSON. P.A.
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i Government Services Group, Inc. (GSG) specializes in
providing management consulting services to local
governments utilizing computer based technology and
process oriented analysis. GSG is also affiliated with and
partially owned by Nabors, Giblin & Nickerson, P.A. (NG&N), a law firm dedicated to the
representation of local governments on issues of finance and taxation. Both firms have
collectively developed special experience in structuring and implementing alternative
revenue sources in Florida. The City of Clearwater (City) has entered into a
professional services agreement with GSG and NG&N to provide specialized services
in the development and implementation of a non-ad valorem assessment program to
fund fire rescue services within the City (Fire Rescue Assessment Project). This
document is the Fire Rescue Assessment Report (Assessment Report) which is one of
the project deliverables specified in the scope of services incorporated in the
professional services agreement between the City and GSG/NG&N.
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INTRODUCTION
The City of Clearwater Fire and Rescue Department was officially founded in 1911.
Approximately 170 persons are now employed by the Fire and Rescue Department
providing 24-hour fire rescue services throughout the City and within a portion of the
unincorporated area of Pinellas County from six fire rescue stations. The 1998-99
Fiscal Year budget for the Clearwater Fire and Rescue Department is approximately
$11,800,000. These funds are provided from City General Fund revenues and from two
separate contracts with Pinellas County to provide first response emergency medical
services within the City and to specified unincorporated areas of the County within a
close proximity to the City and fire protection services to specified unincorporated areas
of the County within a close proximity to the City.
The objective of the Fire Rescue Assessment Project is to develop and implement a
recurring annual special assessment (Fire Rescue Assessment) to fund fire rescue
services provided by the City commencing Fiscal Year 1999-2000. The assessment
would be collected using a separate billing beginning in November 1999. Then the
assessment would transition to being collected on the tax bill beginning in November
2000 (Uniform Method).
The development of the methodology contained within this Assessment Report for
calculating the special assessments for fire rescue services to each property use
category included the following steps:
. The full costs to provide fire rescue services were functionalized and
identified.
. The call data was allocated to property use categories that conform to the
Pinellas County Property Appraiser's database utilized in the creation of
the real property assessment roll.
GOVERNMENT SERVICES GROUP, INC. and NABORS, GIBLIN & NICKERSON. P.A.
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· The percentage of specific fire rescue calls by property use category was
calculated and used to cost apportion the budget to the appropriate
category.
· A parcel apportionment methodology was determined for each category
and assessment rates were calculated for each property use category.
The goals of this study were as follows:
· To utilize the City's approved budget for Fiscal Year 1998-99 and requested
budget for Fiscal Year 1999-2000 to determine assessable costs.
· To determine a consistent, feasible and legally sufficient special assessment
methodology and special assessments that are capable of collection as a
non-ad valorem assessment using the ad valorem collection process
provided in the Uniform Method.
· To apply the assessment methodology and develop preliminary assessment
rates within the identified property use categories.
OBJECTIVES
In order to achieve the study goals. a number of objectives
were accomplished as follows:
.
Developed an inventory of the City's existing and proposed fire rescue
services.
.
Determined full costs of providing fire rescue services within the City's
boundaries.
.
Reviewed such final cost determination with the City to confirm that all
elements provide the requisite special benefit to the identified
classifications of assessed property.
.
Determined the relative benefit derived by categories of property use
within the City anticipated from the projected delivery of fire rescue
services.
.
Recommended the fair and reasonable apportionment of assessable
costs among benefited parcels within each property use category.
.
Developed parcel classifications and calculated preliminary assessment
rates for Fiscal Year 1999-2000.
GOVERNMENT SERVICES GROUP. INC. and NABORS. GIBLIN & NICKERSON, P.A.
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. Ascertained that the preliminary assessment rates and parcel
classifications recommended are capable of collection under the Uniform
Method.
STUDY
METHODOLOGY
GSG performed the following tasks In accomplishing the
project objectives:
. Undertook extensive data collection and a detailed research process to
identify the operations and funding of operations within the City;
. Conducted extensive interviews with City staff to identify all services and
costs in the City Fire and Rescue Department;
. Analyzed the approved Fiscal Year 1998-99 budget and proposed Fiscal
Year 1999-2000 budget for the provision of fire rescue services, both
expenditures and revenues;
. Compared the expenditure requirement with anticipated revenues to
develop an assessment funding requirement line item for the next five
years;
. Analyzed one year of fire rescue call data to allocate the provision of
services to property use categories within the City; and
. Distributed the assessment funding requirement for Fiscal Year 1999-
2000 among identified property use categories based upon the
recommended parcel apportionment to determine preliminary assessment
rates for fire rescue services in the City for Fiscal Year 1999-2000.
NG&N's responsibility included scrutiny of the proposed assessment apportionment
methodology and deliverables and an analysis relative to the legal tests required in
Florida for a valid special assessment that can be collected under the Uniform Method.
GOVERNMENT SERVICES GROUP, INC. and NABORS, GIBLIN & NICKERSON, P.A.
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N:Awst!J8GEr
Historically and currently, the City has provided fire and first
response rescue services citywide and to a portion of the
unincorporated area of Pinellas County (County). The
County reimburses the City pursuant to a contract for the provision of first response
rescue services. The City currently receives approximately $2,970,000 annually for the
provision of these first response rescue services. In addition, the County charges
property owners in the unincorporated areas of the County for receiving fire service
from the Fire and Rescue Department which is provided to the City of Clearwater for the
provision of these services. The City currently receives approximately $1,440,000
annually for the provision of these fire protection services.
SERVICE
DESCRIPTION
The distinction between the various types of services provided by the City is integral to
the apportionment methodology recommended in the Assessment Report. The delivery
of services and their various funding mechanisms were examined in detail to ensure
that the apportionment methodology and resultant fire rescue assessment rates have
been structured and developed to reflect the unique situation found in the City.
The City Fire and Rescue Department operates six stations and serves approximately
42 square miles within the City limits. The following is a list and location of the stations
in the City:
Station 45:
Station 46:
Station 47:
Station 48:
Station 49:
Station 50:
610 Franklin Street
534 Mandalay Avenue
1460 Lakeview Avenue
1700 North Belcher Road
520 Sky Harbor Drive
2681 Countryside Boulevard
The area served by the Fire and Rescue Department is comprised of the incorporated
area of the City and a portion of the unincorporated area of the County located within a
close proximity to the City. The Fire and Rescue Department's service area is divided
into a western district and eastern district, each consisting of three stations. Stations 45,
46 and 47 serve the western portion of the fire service area, while stations 48, 49 and
50 serve the eastern portion.
Station 45's service area stretches from the southern border of the City's fire rescue
service area to the northern border and includes the City's central business district.
While this area is comprised of some residential uses such as condominium and single
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falTlily, it is predominately made up of commercial and institutional property uses.
Station 45 is located in the southern half of the land area that comprises its service
area.
Station 46's service area stretches from the southern border of the City's fire rescue
service area to the northern border to the east. It consists of the coastal gulf area along
Gulf Boulevard from Mandalay Point to the North, to Sand Key to the South. This area
of the City is predominately comprised of typical coastal and beach fixed property uses
such as hotels and motels, restaurants, small retail shops, marinas, condominiums, and
single family residential uses. Station 46 is located in the northern third of its service
area. Because of this location, response times to the Sand Key area in the southern
portion of the service area are high. This issue is compounded by the high level of
vehicular and pedestrian traffic along Gulf Boulevard which is heavily used by beach
goers and tourists; it is the only road that provides direct access to the southern area.
Station 47's service area establishes the southern border of the western district and
stretches almost to the northern border. While this area includes commercial property
uses typical along Gulf-to-Bay Boulevard, it is predominately comprised of single family
residential uses. Station 47 is located in the southern third of the land area that
comprises its service area.
Station 48's service area establishes the north central border of the eastern district and
stretches almost to the eastern border and includes a large portion of the
unincorporated area served by the Fire and Rescue Department. This area includes
some residential uses, such as condominiums, apartments and single family, as well as
nursing home uses, and institutional uses, such as churches. However, the area also
consists of many commercial property uses such as light industrial, the executive airport
and related activities. Station 48 is located approximately in the center of the land area
that comprises its service area.
Station 49's service area establishes the southern and eastern border of the eastern
district. It consists of the coastal bay area along Bayshore Boulevard to the North to
Old Tampa Bay to the South. While this area includes many of the commercial fixed
property uses typical along Gulf-to-Bay Boulevard and US 19, it is predominately
comprised of residential uses such as mobile home parks and single and multi-family
residential, and nursing home uses. Station 49 is located in the southeastern quarter of
the land area that comprises its service area.
Station 50's service area establishes the northern and eastern border of the eastern
district and encompasses the Countryside area. While this area includes commercial
property uses typical along US 19, it also includes varied residential, nursing home,
commercial and institutional uses. Station 50 is located just slightly south of the center
of the land area that comprises its service area.
The Fire and Rescue Department provides services to the unincorporated areas of the
County pursuant to a separate contractual arrangement with Pinellas County.
GOVERNMENT SERVICES GROUP, ING. and NABORS, GIBLIN & NICKERSON, P.A
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Accordingly, the fire rescue incidents to these geographic are-as as a result of these
contracts were not utilized in the fire rescue incident analysis conducted to develop the
cost apportionment methodology.
The City's emergency medical services consist of advanced life support (ALS) and
basic life support (BLS) first response only. The County provides emergency medical
transport services through a private vendor; the County budgets and funds these
services. None of the expenditures or revenues attributable to emergency medical
transport services have been included from any calculation of fire rescue assessment
rates referenced within this document. Similarly, no fire rescue incidents associated
with emergency medical transport services have been included in this analysis of fire
rescue incidents.
Currently, the Fire and Rescue Department is headed by a Fire Chief and Assistant
Chief. Deputy Chief level officers lead the following units: Life Safety Management,
Logistics; Operations; Emergency Medical Services; Safety and Employee
Development; and Emergency Management. The Assistant Chief oversees the Deputy
Chiefs who oversee the Divisions listed above, and the Administrative Support
Manager.
GOVERNMENT SERVICES GROUP, INC. and NABORS. GIBLIN & NICKERSON, P.A.
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Figure 1 provides the organization of the Fire and Rescue Department:
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GOVERNMENT SERVICES GROUP, INC. and NABORS, GIBLIN & NICKERSON, P.A.
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Table 3 outlines the City'o; current allocation of vehicles.
TABLE 3
ALLOCATION OF FIRE RESCUE VEHICLES
Station 45 Station 46 Station 47
(1) Engine (1) Engine (1) Engine
(1) Rescue (1) Rescue (1) Rescue
West (1) Arial Truck
(1) District Chief
Station 48 Station 49 Station 50
(1) Engine (1) Engine (1) Engine
(1) Rescue (1) Rescue (1) Rescue
East (1) Arial Truck (1) Squad (Heavy Rescue)
(1) District Chief
(1) Rescue Lieutenant
Source: City Fire and Rescue Department
Table 4 shows the typical Fire and Rescue Department staffing by station.
TABLE 4
FIRE RESCUE STAFFING BY STATION
Normal Line Personnel Staffing Levels
Per Shift
Station 45 Station 46 Station 47
Engine 45 (3) Engine 46 (3) Engine 47 (3)
Rescue 45 (2) Rescue 46 (2) Rescue 47 (2)
Aerial 45 (3)
District Chief (1)
Station 48 Station 49 Station 50
Engine 48 (3) Engine 49 (3) Engine 50 (3)
Rescue 48 (2) Rescue 49 (2) Rescue 50 (2)
Aerial 48 (2) Heavy Rescue 49 (2)
District Chief (1)
Rescue Lt. (1)
Source: City Fire and Rescue Department
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The City's Fire and Rescue Department responds to calls using the protocol provided in
Table 5:
T e of Call
Structure
Tar et Hazard
Rescue/EMS
Automatic Fire Alarm
Motor Vehicle Accident
Marine Response
Enhanced Level of Service
TABLE 5
RESPONSE PROTOCOL
Res onse
3 En ines, 1 Rescue, 1 S uad, 1 Truck, 1 District Chief
3 En ines, 1 Rescue, 2 Trucks, 1 S uad, 1 District Chief
1 Rescue
1 En ine, 1 Truck
1 En ine, 1 Rescue
1 Dive Master, 1 Marine 45 w/boat, 1 Additional Marine
Unit (closest to call), 1 Rescue, 1 Engine,
1 District Chief
1 S uad S49, 1 Truck T 48 , 1 District Chief
1 En ine
1 En ine
Source: City Fire and Rescue Department
The Fire and Rescue Department has developed a 20-year plan addressing the critical
needs of the Department. The plan addresses renovations and improvements to
existing stations and provides for the construction of two new stations: one in the Sand
Key area and the other in a high call load area currently served by Stations 45, 47 and
48. The plan provides for replacement, refurbishment and purchase of new fire
apparatus. It also provides for increased staffing levels to staff the new stations, to
meet two-in and two-out OSHA standards, and to address present and future workload
demands. Finally, the plan provides for enhancements in the technology area to
provide for more effective and efficient operation of the Department. The costs for the
first five years of this plan are provided in the budget.
The 1998-99 Fiscal Year budget for the Clearwater Fire
and Rescue Department is approximately $11,800,000.
These funds are provided from City General Fund
revenues and from two separate contracts with Pine lias
County to provide first response emergency medical services within the City and to
specified unincorporated areas of the County and fire protection services to specified
unincorporated areas of the County.
ASSESSABLE COST
CALCULA liONS
Table 6 details the projected full cost for the City to administer its fire rescue program
for each major function in Fiscal Year 1999-2000. These cost projections include
additional costs that are necessary for the City to begin implementation of the
previously described 20-year plan to address the critical needs of the Fire and Rescue
Department in the areas of facilities, apparatus, staffing and technology.
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TABLE 6
CLEARWATER FIRE AND RESCUE DEPARTMENT BUDGET REQUEST
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Approved Total
1998-99 1999-00
Expenses Budget Request
Total Personnel Related $10,202,160 $10,591,940
Total Professional Services $40,710 $45,210
Total Operating Expenses - Internal $520,100 $615,710
Transfer
Total Operating Expenses - External $649,140 $655,550
Disbursement
Total Operating Capital $27,340 $111,080
Total Transfers $331,000 $1,176,660
Total Department Expenses $11,770,450 $13,196,150
Expenses - Addendum
4% Salary Increase $311,440
Increased Personnel $350,189
Capital - Apparatus $0
Capital - Fixed $25,078
Technology Enhancements $0
Fire and Rescue Liability portion of $221,790
Insurance
Indirect Costs (Administrative) $830,000
Total Expenses - Addendum $1,738,497
Grand Total Expenses $14,934,647
Revenues
Pinellas County First Response Contract $2,969,710
Fire Services to Unincorporated County $1,436,780
Fire Alarm, Fireworks and Burn Permit Fees $1,500
Specialty Teams $4,000
Total Projected Revenues $4,411,990
Net Revenue Requirement $10,522,657
Assessment Expenses $139,480
Tax Collector (2%) $232,749
5% Uncollectable Tax Allowance $544,744
Assessment Revenue Requirement $11,439,630
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Source: City Fire and Rescue Department
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Tbe budget contains assumptions for the purpose of this Assessment Report. These
assumptions are based on information and projections provided by the City's Fire and
Rescue Department. Those assumptions are:
Budget Process/Financial Projections
. Fiscal Year 1999-2000 expenditures and revenues reflect the Fire and Rescue
Department's budget request for that period.
. Items included under "Expenses Addendum" are expense items that are not
included in the Clearwater Fire and Rescue Department's initial budget request.
Capital Facilities
. The City has proposed a 20-year plan to address critical needs in the facilities,
apparatus, staffing and technology areas. The first five years of these costs are
provided in this budget, with facility costs amortized over a 20-year period and
apparatus costs amortized over a 5-year period.
Administrative
. Two percent has been added for the Pinellas County Tax Collector (collection fee)
and the assessment revenue has been budgeted at 95 percent to reflect the
requirement that local governments budget 95 percent of projected revenues.
. Assessment collection costs are provided for the five-year period.
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:ff_.F...FlRE....RES~t:lE'.f)EMA""
GSG obtained information from the City in an electronic
format, identifying the number and type of fire rescue calls
made by City Fire and Rescue Department vehicles for
calendar year 1998.
INCIDENT
DATA
The City utilizes the Florida Fire Incident Reporting System (FFIRS) to report its fire
incidents. The FFIRS is a tool for fire departments to report and maintain computerized
records of fires and other department activities in a uniform manner. The fixed
property use data field in the FFIRS identifies the type of property that fire departments
respond to for each fire incident. A description of the fixed property use codes is
provided in Appendix A. The fixed property uses correlate to property uses determined
by the County Property Appraiser on the ad valorem tax roll. A listing of the Pinellas
County Property Appraiser's combined Land Type and Property Use Codes is provided
as Appendix B. A listing of the Pinellas County Property Appraiser's improvement codes
is provided as Appendix C.
However, the City does not report its EMS incidents on FFIRS; rather, the City uses the
State of Florida Emergency Medical Reports to report its EMS incidents. The EMS
incident reporting system does not provide a data field that identifies the type of
property that fire departments respond to for each EMS incident.
Due to the limitations of the EMS incident reporting system and inability to correlate
EMS incidents to property uses, the best source of fire and EMS call data was the
system maintained by the Pinellas County Department of Emergency Communications.
Using the physical location of each fire rescue call from the data maintained by the
County and correlating the location to the address on the property appraiser database,
GSG was able to match approximately a third of the calls to specific parcels. The
remaining calls were forwarded to the Fire and Rescue Department to establish the
discrete FFIRS fixed property use code for each address. Based on this work, GSG
and the City were able to establish the discrete FFIRS fixed property use codes for all
calls to specific parcels.
GSG analyzed the 1998 fire rescue incident data to evaluate trends and determine if
aberrations were present. City Fire and Rescue Department data for 1998 represents
15,685 calls. In preparing the Fire Rescue incident data for GSG, the Pinellas County
Department of Emergency Communications omitted all calls to parcels in the
unincorporated areas of the County that are served by the Clearwater Fire and Rescue
Department. In addition, the Department of Emergency Communications deleted all
calls to intersections which are generally vehicle accidents resulting in rescue calls.
These types of calls are typically treated as non-specific calls and are described
subsequently.
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Certain fire rescue incidents could not be assigned to a specific prorerty or parcel.
These calls represent non-specific incidents, which are calls that either could not be
correlated to a specific parcel or calls that involved auto accidents and other types of
calls along roads and highways.
Of the 15,685 calls occurring within the Clearwater city limits, 15,121 were calls to
specific property uses. The remaining 564 calls were considered non-specific calls that
were not omitted initially because their address was not listed as a roadway
intersection. Because of the inability to correlate these calls to specific property
categories, the call analysis does not include these 564 calls.
Using the discrete FFIRS fixed property use code provided for each call, GSG was able
to determine the type of property responded to for each incident by correlating it to the
Department of Revenue (DOR) use code assigned to the property by the Property
Appraiser.
Using the DOR code, the remaining 15,121 calls to specific properties were initially
assigned to the following property use categories: single-family, multi-family,
commercial, industrial/warehouse, institutional, vacant and nursing home. There were
no calls to agricultural property.
Once the initial assignment of incidents was analyzed, categories with an insignificant
number of incidents were excluded from the next analysis. Incidents to similar types of
property categories were aggregated where deemed appropriate.
Additionally, because of the urbanized character of the Fire Rescue Service Area, it is
assumed that the suppression of fires on vacant property primarily benefits adjacent
improved property by containing the spread of fire rather than preserving the value of
the vacant parcel or the use and enjoyment of any surface improvements. Accordingly,
calls to vacant property were not included in the final analysis of the fire call database.
The removal of these incidents resulted in 15,021 calls to specific property.
Due to the high number of incidents to nursing home property, the separate category
for nursing homes was created and maintained. All other calls to institutional
properties, such as government, churches and non-profit service organizations, were
aggregated to the "Institutional" category.
In Clearwater, single-family residential fixed property use makes up 25 percent of the
calls while multi-family residential use accounts for 26 percent. The Fire and Rescue
Department does not differentiate between the two categories for response purposes.
Therefore, the two have been consolidated into a single residential category.
Table 7 illustrates the final assignment of fire rescue incidents and proportion of calls by
property use category within the City.
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TABLE 7
FIRE RESCUE INCIDENTS AND PROPORTION OF CALLS
BY CATEGORY
Property Category Number of Fire Percent of
Rescue Total
Incidents Incidents
Residential 7,596 50.57%
Commercial 3,837 25.54%
I ndustriallWarehouse 254 1.69%
Institutional 1,109 7.38%
Nursing Home 2,225 14.81%
TOTAL 15,021 100.00%
Source: Pinellas County Department of Emergency Communications
PROPERTY
DATA
Using the data from the most recent working files from the real
property assessment roll, there are approximately 60,650 parcels to
be assessed within the incorporated area of the City on the real
property ad valorem tax roll.
All properties on the ad valorem tax roll were assigned to one or more categories based
upon their Land Type Code (which corresponds to the Department of Revenue ("DOR")
code) and Property Use Code assignment by the Pinellas County Property Appraiser.
There are 100 two-digit Land Type Codes that distinguish properties according to type
of use. In addition to their Land Type Code classification, each parcel is also assigned a
Property Use Code which is a three-digit code used to further describe the parcel's use.
The Land Type Code and Property Use Code were used in combination to determine
the property use of the parcels.
For parcels assigned to the single-family and multi-family residential property use
categories, the total number of dwelling units was determined.
For parcels within the non-residential property use categories of commercial,
industrial/warehouse, institutional, and nursing home, the amount of square footage of
the non-residential structures was determined from the building files on the ad valorem
tax roll, where available.
SPECIAL BENEFIT
ASSUMPTIONS
The following assumptions support a finding that the fire
rescue services provided by the City provide a special
benefit to the assessed parcels.
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. Services possess a logical relationship to the use and enjoyment of
improved property by: (i) protecting the value of the improvements and
structures by providing available fire control services; (ii) protecting the life
and safety of intended occupants in the use and enjoyment of
improvements and structures within improved parcels; (iii) lowering the
cost of fire insurance by the presence of a professional and
comprehensive fire control program within the City; and (iv) containing the
spread of fire incidents occurring on vacant property with the potential to
spread and endanger the structures and occupants of improved property.
. The combined fire control and advanced life support services of the City
under its existing consolidated program enhances and strengthens the
relationship of such services to the use and enjoyment of the structure
and improvements within improved parcels of property within the City.
. As a consequence of such fire rescue program, substantially all of the
annual budget will be required to meet anticipated demand for fire
protection and the costs to be incurred in anticipated stand-alone
emergency medical responses do not represent a material incremental
annual budget cost and, therefore, do not materially increase the
assessable costs to any parcel.
APPORTIONMENT
METHODOLOGY
The following section describes the recommended
assessment apportionment methodology for services based
on (i) the Fire and Rescue Department budget, (ii) the real
property tax roll maintained by the property appraiser for
property within the City, and (iii) the fire rescue incident data
Included are the underlying special benefit and fair apportionment
specific to the City.
assumptions.
The assessable cost to provide fire rescue services for Fiscal Year 1999-2000 was
apportioned among property use categories based upon the historical demand for
services reflected by the incident data as illustrated in Table 8.
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Property Category Number of Percent of Portion of
Fire Rescue Total Incidents Budget
Incidents
Residential 7,596 50.57% $5,785,021
Commercial 3,837 25.54% $2,921,682
I ndustriallWarehouse 254 1.69% $193,330
Institutional 1,109 7.38% $844,245
Nursina Home 2,225 14.81 % $1,694,209
TOTAL 15,021 100.00% $11,439,630
TABLE 8
COST APPORTIONMENT
Sources:
Incident Data - Pinellas County Department of Emergency Communications
Budget - The City Fire and Rescue Department
The share of the assessable costs apportioned to each property use category was
further apportioned among the individual buildings on parcels of property within each
property use category in the manner described in Table 9.
Category .. Parcel Apportionment
Residential
. Residential Dwelling Unit
Non-Residential
. Commercial Improvement Area Per Building
. IndustriallWarehouse Within Square Footage
. Institutional Classifications
. Nursina Home
TABLE 9
PARCEL APPORTIONMENT
WITHIN PROPERTY USE CATEGORIES
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Applying the foregoing parcel apportionment methodology, fire rescue assessment
rates were computed for each category of property use in the City. The specific
methodology and underlying assumptions for the parcel apportionment within each
category of property use is generally described below.
The following assumptions support findings that the
parcel apportionment applied in the Residential
Property Use Classification (including single-family,
mobile homes, mobile home park spaces,
condominiums, duplexes and multi-family) is fair and
reasonable.
RESIDENTIAL PARCEL
APPORTIONMENT
ASSUMPTIONS
. The size or the value of the residential parcel does not determine the
scope of the required response. The potential demand for services is
driven by the existence of a dwelling unit and the anticipated average
occupant population.
. Apportioning the assessed costs for services attributable to the residential
property use category on a per dwelling unit basis is required to avoid cost
inefficiency and unnecessary administration and is a fair and reasonable
method of parcel apportionment based upon historical call data.
Residential Prooertv Parcel Aooortionment Calculation
Based upon the historical demand for services, the percentages of the City's total
assessable costs attributable to residential properties were calculated. The amount of
the assessable costs allocable to property in these residential property use categories
was divided by the number of dwelling units in the residential category to compute the
fire rescue assessment to be imposed against each dwelling unit. The Residential
Category includes single-family dwelling units, mobile homes, mobile home park
spaces, duplexes and multi-family buildings with three or more dwelling units, including
condominiums and townhouses. For each residential parcel, the actual number of
dwelling units located on the parcel will be multiplied by the per dwelling unit charge per
category to compute the residential fire rescue assessment for the parcel.
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Table 10 illustrates the assignment of dwelling units under this apportionment
methodology for the Residential Property Use category.
TABLE 10
PARCEL APPORTIONMENT
RESIDENTIAL PROPERTY USE CATEGORY
Property Category Number of
Dwelling
Units
Residential 54,490
Source: Fiscal Year 1999-2000
Preliminary Assessment Roll
The capacity to deal with fires and other
emergencies in Non-Residential Property Use
Classifications is governed by the following:
NON-RESIDENTIAL PARCEL
APPORTIONMENT
ASSUMPTIONS
. The City Fire and Rescue Department has six fire stations strategically
located throughout the City, allowing fire-fighting and rescue forces to
respond in an average of approximately six minutes from time of dispatch to
arrival.
. The current pumping capacity is defined as, the combined amount of water
that all apparatus in the City Fire and Rescue Department can pump to a first
alarm non-residential fire. Accordingly, for fire fighting purposes, discussions
with the City Fire and Rescue Department reveal that the fire flow capacity of
the City at a fire scene would be substantially consumed in the event of a fire
involving more than 50,000 square feet of a non-residential structure.
The following assumptions support findings that the parcel apportionment applied in the
Non-Residential Property Use Classification is fair and reasonable.
. The risk of loss and demand for service availability is substantially the same
for structures below a certain minimum size. Because the value and
anticipated occupancy of structures below a certain minimum size is less, it is
fair, reasonable, and equitable to provide a lesser assessment burden on
such structures by the creation of specific property parcel classifications for
those parcels.
. The separation of non-residential buildings into square footage classifications
is fair and reasonable for the purposes of parcel apportionment because: (i)
the absence of a need for precise square footage data within the ad valorem
tax records maintained by the property appraiser undermines the use of
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actual square f(\otage of structures and improvements within each improved
building as a basis for parcel apportionment; (ii) the administrative expense
and complexity created by an on-site inspection to determine the actual
square footage of structures and improvements within each improved parcel
assessed is impractical; (iii) the demand for availability is not precisely
determined or measured by the actual square footage of structures and
improvements within benefited parcels; and (iv) the classification of buildings
within square footage ranges is a fair and reasonable method to classify
benefited parcels and to apportion costs among benefited buildings that
create similar demand for the availability of services.
. The demand for the availability of services may diminish at the outer limit of
structure size. Additionally, the fire flow capacity anticipated at the fire scene
under the level of service provided by the assessable costs limits the benefit
provided to a structure beyond a certain size. Therefore, it is fair and
reasonable to place a cap on the square footage classification of benefited
buildings within the non-residential property use categories.
The parcel apportionment for each Non-Residential Property Use Classification
includes both minimum building classifications and an additional classification of all
other buildings based upon the assumed square footage of structures and
improvements within the improved parcel. The Non-Residential Property Use
Classifications include Commercial, IndustriallWarehouse, Institutional and Nursing
Home property uses. The following section describes the Non-Residential Property
parcel apportionment calculation and classification for the Commercial,
IndustriallWarehouse, Institutional and Nursing Home property use categories.
Non-Residential Property Parcel Apportionment Calculation and Classification
Based upon the historical demand for Fire Rescue services, property in the Non-
Residential Property Use Classification will be responsible for funding a percentage of
the City's total Fire Rescue assessable costs segregated by the Commercial,
IndustriallWarehouse, Institutional and Nursing Home property use categories. The
amount of the assessable costs allocable to buildings within each category of the Non-
Residential Property Use Classification was calculated based upon the following
classifications:
Non-residential buildings with square footage of non-residential improvements less than
1,999 square feet were assigned an improvement area of 1,000 square feet per
building. Buildings with square footage of non-residential improvements between 2,000
square feet and 3,499 square feet were assigned an improvement area of 2,000 square
feet per building. Buildings with non-residential improvements between 3,500 square
feet and 4,999 square feet were assigned an improvement area of 3,500 square feet
per building. Buildings with non-residential improvement areas between 5,000 square
feet and 9,999 square feet were assigned an improvement area of 5,000 square feet
per building. For buildings containing non-residential improvements between 10,000
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square feet and 49,999 square feet, assignments of improvement area were made in
10,000 square foot increments.
For buildings containing non-residential improvements over 50,000 square feet an
assignment of improvement area of 50,000 was made.
Table 11 illustrates the assignment of improvement area under this apportionment
methodology for Commercial, IndustriallWarehouse, Institutional and Nursing Home
property use categories.
TABLE 11
PARCEL APPORTIONMENT
NON-RESIDENTIAL PROPERTY USE CATEGORY
NON- Building Commercial Industriall Institutional Nursing
RESIDENTIAL Classification (in Warehouse Home
PROPERTY USE square foot ranges)
CATEGORIES
< 1,999 409 148 79 3
2,000 - 3,499 413 130 93 45
3,500 - 4,999 231 102 55 15
5,000 - 9,999 381 199 120 4
10,000 - 19,999 198 92 75 5
20,000 - 29,999 62 29 21 5
30,000 - 39,999 25 16 9 3
40,000 - 49,999 15 6 9 3
> 50,000 65 6 44 7
Source: Fiscal Year 1999-2000
Preliminary Assessment Roll
Mixed Use Property Calculation and Classification
For residential parcels that contain non-residential buildings, non-residential
improvements located on the parcel were treated according to their non-residential
property use category and size to compute the parcel's non-residential fire rescue
assessment. This assessment was then added to the parcel's residential fire rescue
assessment.
For non-residential parcels that contain a residence, the actual number of dwelling units
located on the parcel was multiplied by the per dwelling unit charge for the category to
compute the parcel's residential assessment. This assessment was then added to the
parcel's non-residential assessment.
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Vacant Property Calculation and Classification
Based upon the historical demand for services for the vacant properties, these
properties were not assessed for services. Additionally, because of the urbanized
character of the City, the underlying assumption was that the suppression of fire on
vacant property primarily benefits improved property by the containment of the spread
of fire rather than the preservation of the value of the vacant property. However, upon
certificate of occupancy it is recommended that any vacant parcel be subjected to a
prorated payment for the current fiscal year as well as an estimated assessment for the
next fiscal year prior to issuance of a certificate of occupancy.
Based on the assessable costs of providing services,
the number of fire rescue calls apportioned to specific
property categories and the number of billing units
within the specific property categories, Table 12
summarizes the recommended assessment rates after
application of the proposed assessment methodology for Fiscal Year 1999-2000 at 100
percent of the assessable costs or $11,439,630.
PRELIMINARY
ASSESSMENT RATES
AND CLASSIFICATIONS
Tables 13 - 15 illustrate the assessment rates if the City elects to fund 25, 50, or 75
percent of the fire rescue budget from funds other than assessment revenues.
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TABLE 12
PRELIMINARY RATES - ALL PROPERTY CATEGORIES
FISCAL YEAR 1999-2000
100% OF ASSESSABLE COSTS = $11,439,630
RESIDENTIAL Rate Per Dwelling Unit
PROPERTY USE
CATEGORIES
Single Family $106
NON- Building Classification Commercial Industriall Institutional Nursing
RESIDENTIAL (in square foot ranges) Warehouse Homes
PROPERTY USE
CATEGORIES
< 1,999 $248 $45 $167 $1,935
2,000 - 3,499 $497 $90 $334 $3,871
3,500 - 4,999 $869 $158 $584 $6,774
5,000 - 9,999 $1,242 $226 $835 $9,677
10,000 - 19,999 $2,483 $452 $1,670 $19,355
20,000 - 29,999 $4,966 $904 $3,340 $38,709
30,000 - 39,999 $7,449 $1,356 $5,010 $58,064
40,000 - 49,999 $9,932 $1,808 $6,680 $77,419
> 50,000 $12,415 $2,260 $8,350 $96,774
TABLE 13
PRELIMINARY RATES - ALL PROPERTY CATEGORIES
FISCAL YEAR 1999-2000
75% OF ASSESSABLE COSTS = $8,579,723
RESIDENTIAL Rate Per Dwelling Unit
PROPERTY USE
CATEGORIES
Single Family $80
NON- Building Classification Commercial Industriall Institutional Nursing
RESIDENTIAL (in square foot ranges) Warehouse Homes
PROPERTY USE
CATEGORIES
< 1,999 $186 $34 $125 $1,452
2,000 - 3,499 $372 $68 $250 $2,903
3,500 - 4,999 $652 $119 $438 $5,081
5,000 - 9,999 $931 $169 $626 $7,258
10,000 - 19,999 $1,862 $339 $1,252 $14,516
20,000 - 29,999 $3,725 $678 $2,505 $29,032
30,000 - 39,999 $5,587 $1,017 $3,757 $43,548
40,000 - 49,999 $7,449 $1,356 $5,010 $58,064
> 50,000 $9,311 $1,695 $6,262 $72,580
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TABLE 14
PRELIMINARY RATES - ALL PROPERTY CATEGORIES
FISCAL YEAR 1999-2000
50% OF ASSESSABLE COSTS = $5,719,815
RESIDENTIAL Rate Per Dwelling Unit
PROPERTY USE
CATEGORIES
Single Family $53
NON- Building Classification Commercial Industriall Institutional Nursing
RESIDENTIAL (in square foot ranges) Warehouse Homes
PROPERTY USE
CATEGORIES
< 1,999 $124 $23 $83 $968
2,000 - 3.499 $248 $45 $167 $1,935
3,500 - 4,999 $435 $79 $292 $3,387
5,000 - 9,999 $621 $113 $417 $4,839
10,000 - 19,999 $1,242 $226 $835 $9,677
20,000 - 29,999 $2,483 $452 $1,670 $19,355
30,000 - 39,999 $3,725 $678 $2,505 $29,032
40,000 - 49,999 $4,966 $904 $3,340 $38,709
> 50,000 $6,208 $1,130 $4,175 $48,387
TABLE 15
PRELIMINARY RATES - ALL PROPERTY CATEGORIES
FISCAL 1999-2000
25% OF ASSESSABLE COSTS = $2,859,908
RESIDENTIAL Rate Per Dwelling Unit
PROPERTY USE
CATEGORIES
Single Family $27
NON- Building Classification Commercial Industriall Institutional Nursing
RESIDENTIAL (in square foot ranges) Warehouse Homes
PROPERTY USE
CATEGORIES
< 1,999 $62 $11 $42 $484
2,000 - 3.499 $124 $23 $83 $968
3,500 - 4,999 $217 $40 $146 $1,694
5,000 - 9,999 $310 $56 $209 $2.419
10,000 - 19,999 $621 $113 $417 $4,839
20,000 - 29,999 $1,242 $226 $835 $9,677
30,000 - 39,999 $1,862 $339 $1,252 $14,516
40,000 - 49,999 $2,483 $452 $1,670 $19,355
> 50,000 $3,104 $565 $2,087 $24,193
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The net re\lenue generated from the application of these rates will require the
application of revenues from other available revenue sources to fund exemptions as
discussed in Issues 4, 5 and 6 of the Executive Summary.
Because the Fire Rescue Assessment is being developed
to meet the case law standards for a valid special
assessment, any proposed exemptions require special
scrutiny. The crafting of an exemption must be founded
upon a legitimate public purpose, and not trammel state or
federal constitutional concepts of equal protection and constitutional prohibitions
against establishment of religion or the use of the public treasury directly or indirectly to
aid religious institutions. Furthermore, to ensure public acceptance, any exemption
must make common sense and be fundamentally fair. Finally, the impact of any
proposed exemption should be evaluated in terms of its magnitude and fiscal
consequences on the City's general funds.
EXEMPTIONS AND
IMPACT OF
EXEMPTIONS
Whenever crafting an exemption, it is important to understand that the fair
apportionment element required by Florida case law prohibits the shifting of the fiscal
costs of any special assessment from exempt landowners to other non-exempt
landowners. In other words, the funding for an exemption from a special assessment
must come from a legally available external revenue source, such as the City's general
fund. Funding for Assessment exemptions cannot come from the proceeds derived
directly from the imposition of special assessments for services and facilities. Because
any exemption must be funded by an external funding source, the grant of any
exemption will not have any impact upon the Assessment to be imposed upon any
other non-exempt parcels.
Whether or not the City decides to fund exemptions for Assessments on property
owned by non-governmental entities would be based upon a determination that such
exemptions constituted a valid public purpose. The importance of special assessments
on non-governmental, tax-exempt parcels has been recently addressed by the Florida
Supreme Court in Sarasota County v. Sarasota Church of Christ. 667 So.2d 180 (Fla.
1995) (in reciting the facts of the case on appeal the Court stated that the party
challenging the assessment consisted of religious organizations or entities owning
developed real property in Sarasota County (the Churches) that are exempt from ad
valorem taxes but not from special assessments.) The funding of exemptions for non-
governmentally owned institutional property wholly exempt from ad valorem taxes could
be based on a finding that such properties provide facilities and uses to their ownership,
occupants or membership, as well as the public in general, that otherwise might be
required to be provided by the City. Such a finding would be the basis for a
determination that such properties served a legitimate public purpose or provided a
public benefit which merited the City's funding of an exemption from the Fire Rescue
Assessment.
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In identifying an appropriate exemption scheme, the City should be calJtious not to
confuse the ownership of a parcel with the parcel's use. For example, a determination
to exempt properties used for institutional purposes would have to be extended to
similar institutional property owned by entities created for profit, as well as institutional
property owned by non-profit or governmental entities. However, if the City wanted to
make the policy decision to narrow the exemption to only institutional property owned
by not-for-profit entities, it might consider adding a second test to the exemption which
afforded exemptions to institutional properties which were wholly exempt from ad
valorem taxes. Adding the tax-exempt criteria further narrows the exemption on a well-
tested tax-exempt premise.
Whether or not the City decides to charge governmental entities or fund exemptions on
governmentally owned property requires somewhat different considerations. First, a
forced sale of government property is not available as an enforcement mechanism.
The charge to governmentally owned parcels would be more akin to a service fee for
each government parcel's proportionate benefit from the availability and provision of
services by the City. The billing would be direct, received by government buildings and
facilities. Enforcement would be by judicial proceedings to require payment. As to
each level of government, differing concepts of immunity and other statutory provisions
or case law decisions may prevent collection or frustrate special assessment
imposition.
In many instances, we have learned that state and federal laws contain a patchwork of
provisions exempting certain governmental property owners from the payment of
special assessments. For example, section 423.02, Florida Statutes, exempts certain
housing projects from the payment of special assessments. This general law does
provide that a housing authority may agree with a local government to make payments
in lieu of taxes, but past experience is that such an agreement, if in existence at all,
under-funds the impact of such properties on a city's .fire rescue budget.
Accordingly, if the City chooses to exempt governmentally-owned property from the
assessment and fund such costs from interlocal agreement with the affected
government or from the City's general fund, it is important that the City take steps to set
up a reasonable contingency within its general budget to fund the cost incurred in
providing services to governmentally owned properties.
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I~ Special assessments are "charges assessed against property of
PREFACE .. some particular locality because that property derives some special
,. benefit from the expenditure of the money. . .." Atlantic Coast Line
R. Co. v. City of Gainesville, 91 So. 118, 121 (Fla. 1922). As established by case law,
two requirements exist for the imposition of a valid special assessment: (1) the property
assessed must derive a special benefit from the improvement or service provided and
(2) the assessment must be fairly and reasonably apportioned among the properties
which receive the special benefit. City of Boca Raton v. State, 595 So. 2d 25, 30 (Fla.
1992). A special assessment may provide funding for either capital expenditures or
operational costs of services, so long as the property that is subject to the special
assessment derives a "special benefit" from the improvement or service. Sarasota
County v. Sarasota Church of Christ. Inc., 667 So. 2d 180 (Fla. 1995).
i
SPECIAL BENEFIT
Special assessments for fire protection and ambulance services have been upheld by
the Florida courts. See South Trail Fire Control District. Sarasota County v. State, 273
So. 2d 380 (Fla. 1973). The Florida Legislature, in Chapter 70-933, Laws of Florida,
provided, "The furnishing of protection against fire, and the furnishing of ambulance
services. . . are hereby declared to be benefits to all property." The Supreme Court in
South Trail refused to overturn the finding that the special assessment provided a
benefit to property. Furthermore, in Fire District NO.1 of Polk County v. Jenkins, 221
So. 2d 740 (Fla. 1969), the Supreme Court of Florida found that necessary and peculiar
benefits resulted from the imposition of an assessment for fire protection against mobile
home rental spaces. The Supreme Court found the presence of special and peculiar
benefits from the resulting decrease in insurance, protection of the public safety,
enhancement of business property and better service to tenants.
In addition, the Second District Court of Appeal in Sarasota County v. Sarasota Church
of Christ. Inc., 641 So. 2d 900 (Fla. 2d DCA 1994), rev'd on other arounds, 667 So. 2d
180 (Fla. 1995), upheld special assessments for Fire Rescue services. The Second
District Court specifically noted that the rescue services were synonymous with
ambulance services and cited both the Polk County and South Trail decisions,
recognizing fire and related services as valid special assessments. However, the
Second District Court upheld the assessments based upon estoppel grounds because
the churches challenging the assessments had paid the Fire Rescue assessments,
without protest, for over 20 years.
Significantly, in Church of Christ, the Supreme Court recognized and declared that
assessed properties may be specially benefited by a special assessment program for
services even when the assessment is imposed throughout an entire community. The
Supreme Court stated, "Although a special assessment is typically imposed for a
specific purpose designed to benefit a specific area or class of property owners, this
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does not mean that the cost of services can never be levied throughout a community as
a whole." Church of Christ, 667 So. 2d at 183. See also Harris v. Wilson, 693 So. 2d
945 (Fla. 1997) (upholding solid waste disposal special assessments imposed
throughout unincorporated area of Clay County).
Following this case law, the Supreme Court of Florida recently ratified these prior
decisions in Lake County v. Water Oak Manaaement Corp., 695 So. 2d 667 (Fla. 1997).
The Supreme Court reversed the decision of the Fifth District Court of Appeal and held
that Lake County's fire protection services, funded by special assessments, provided a
special benefit to assessed properties. The fire protection special assessments at
issue in Lake County v. Water Oak Manaaement Corp. funded, in the words of the
Court: "fire suppression activities, first response medical aid, educational programs and
inspections. The medical response teams stabilize patients and provide them with
initial medical care. The fire department responds to automobile and other accident
scenes and is involved in civil defense." 695 So. 2d at 668-69.
In evaluating these services and their ability to provide a special benefit, the Supreme
Court held that, for a service to be the subject of a special assessment, a logical
relationship must exist between the service provided and the benefit to real property.
As to the presence of such a special benefit from fire protection services, the Court
concluded that fire services differ from other general governmental services, stating that
[c]learly services such as general law enforcement activities,
the provision of courts, and indigent health care are, like fire
protection services, functions required for an organized
society. However, unlike fire protection services, those
services provide no direct, special benefit to real property.
Thus, such services cannot be the subject of a special
assessment because there is no logical relationship between
the services provided and the benefit to real property. [cites
omitted).
695 So. 2d at 670. Thus, the Court concluded, "Lake County's. . . fire protection
services funded by special assessment provide a special benefit to the assessed
properties[.)" Id.1
1 Although the Supreme Court of Florida has determined that fire rescue services
provide the requisite benefit to assessed properties to meet the special benefit test,
recently a trial court from the Seventeenth Judicial Circuit invalidated the City of
Pembroke Pines' fire rescue special assessment program. The trial court invalidated
the entire fire rescue special assessment program because it determined that the
emergency medical services portion of the City's consolidated service did not provide a
special benefit to assessed properties. See McConaahev v. City of Pembroke Pines,
No. 96-11268 (1 ih Judicial Cir. Oct. 6, 1997). This case was reversed by the Fourth
District Court of Appeal on March 17, 1999. See City of Pembroke Pines v.
McConaahev, 728 So. 2d 347 (Fla. 4th DCA 1999). However, Mr. McConaghey is
attempting to seek further review in the Supreme Court of Florida. Additionally, the fire
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FAIR AND REASONABLE APPORTIONMENT
A service that specially benefits assessed properties must also be "fairly and
reasonably apportioned among the properties that receive the special benefit." Citvof
Boca Raton v. State, 595 So. 2d at 29. For example, in South Trail Fire Control District.
Sarasota County v. State, 273 So. 2d 380 (Fla. 1973), the Supreme Court upheld an
apportionment scheme that assessed business and commercial property on an area
basis while other property was assessed on a flat rate basis. The Supreme Court held
that the manner of the assessment's apportionment is immaterial and may vary,
provided that the amount of the assessment for each property does not exceed the
proportional benefits it receives as compared to other properties.
However, improper apportionment will defeat a special assessment when a special
benefit is otherwise available. See Lake County v. Water Oak Manaoement CorP., 695
So. 2d at 667 (Fla. 1997) ("[T]o be valid, the assessment for fire protection services
must still meet the apportionment test; that is, the assessment must be fairly
apportioned as to the special benefit received by the assessed property."). For
example, in St. Lucie Countv-Ft. Pierce Fire Prevention and Control District v. Hioos,
141 So. 2d 744 (Fla. 1962), the Supreme Court struck fire assessments imposed
against property because the method of apportionment was based on the ratio of the
assessed value of each property to the total value of all property in the district. Such an
apportionment method was not fair and reasonable with respect to the service provided.
The Supreme Court in Lake County v. Water Oak Manaoement Corp. expressly
acknowledged that the invalidated special assessments in ~ resulted from a failure
to satisfy the fair apportionment prong. The Supreme Court stated that "the
assessment in that case rHioosl was actually a tax because it had been wrongfully
apportioned based on the assessed value of the properties rather than on the special
benefits provided to the properties." 695 So. 2d at 670.
In determining the reasonableness of an apportionment method, the courts generally
give deference to the legislative determination of a local government. For example, in
Rosche v. City of Hollvwood, 55 So. 2d 909 (Fla. 1952), the Supreme Court of Florida
stated the following:
The apportionment of assessments is a legislative function
and if reasonable men may differ as to whether land
assessed was benefited by the local improvement the
determination as to such benefits of the city officials must be
sustained.
rescue special assessment imposed by the City of North Lauderdale was challenged by
several commercial property owners. The City of North Lauderdale prevailed at the trial
court, with the judge finding both special benefit and fair apportionment. The property
owners, however, have appealed to the Fourth District Court of Appeal. That court has
not issued an opinion yet.
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~ at 913; see also Sarasota County v. Sarasota Church of Christ, 667 So. 2d 180 (Fla.
1995) and Harris v. Wilson, 693 So. 2d 945 (Fla. 1997) (recognizing, in both cases, that
the legislative determination as to the apportionment of the cost of benefits should be
upheld unless the determination is arbitrary).
In reliance on the above Florida case law analysis and on
the decisions of the Supreme Court in Lake County, Polk
County, South Trail and Church of Christ, we conclude
that the fire rescue services described in this Assessment
Report, along with the method of apportioning the identified assessable costs for such
fire rescue services, are consistent with the special benefit and fair apportionment
requirements for a valid special assessment. This conclusion assumes, however, that
the special assessment ordinance or implementing resolutions adopted by the City
contain specific legislative findings supporting this conclusion, as prepared and directed
by us; that no exceptions are created that would undermine the apportionment method
described in this Assessment Report; and that the final assessment roll is prepared by
the consulting team specified in the existing agreement with the City. Upon the
realization of these assumptions by the final imposition of the contemplated fire rescue
special assessments under the adoption procedure outlined in this Assessment Report,
our opinion on the legal sufficiency of the contemplated fire rescue service shall be
delivered to the City in reliance on such legislative findings. Our opinion shall be
conditioned on our engagement as trial and appellate counsel in the defense of the
legal sufficiency of the contemplated Fire Rescue Assessment in the event of a court
challenge.
LEGAL SUFFICIENCY
CONCLUSION
NABORS, GIBLIN & NICKERSON, P.A.
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The following section describes all of the steps
required to implement and collect the fire rescue
assessment in October 1999 using a separate bill and
subsequent transition to the Uniform Method of
collecting the fire rescue assessment on the same bill
as ad valorem taxes in Fiscal Year 1900-2001 and
thereafter. Following this section is a critical events schedule identifying specific
dates for all significant remaining events with which the City must comply in order to
successfully implement and collect the fire rescue assessment.
FISCAL YEAR 1999-00
TIME FRAME AND
HOME RULE
AUTHORIZATION
Assuming the City decides to proceed, we will immediately cause the dissemination
of a draft home rule ordinance which will outline the procedural steps and
notifications required to impose a recurring annual fire rescue assessment using a
separate bill or the tax bill collection method. Upon adoption of the ordinance at a
second reading, we will provide an initial assessment resolution to be adopted by the
City. Such initial assessment resolution will, among other things, briefly describe the
fire rescue assessment program, the method of apportionment, set a public hearing
date for final consideration, and direct and authorize the published notification to
those property owners included on an initial assessment roll.
Upon adoption of the initial assessment resolution, the City will have made the
tentative decision to move forward with the imposition of special assessments to fund
the fire rescue budget. Although the decision to move forward is not binding at this
point, the reality of the time frames for notification and the logistics of implementation
leave the City few subsequent alternatives after the public hearing but to go forward
with the assessments or choose to fund the fire rescue budget through the general
fund.
After adopting the necessary implementing documentation, the City must develop a
computerized, non-ad valorem assessment roll that contains the basis and rate of
the assessment and electronically applies them to each building subject to the
assessment. The non-ad valorem assessment roll must utilize the parcel
identification number and property use code classifications maintained by the
property appraiser and be compatible with the ad valorem tax roll.
At least 20 days prior to the public hearing, the City must publish notice of the
hearing in a newspaper of general circulation within the government's boundaries.
After the scheduled public hearing, the City will adopt a final assessment resolution
which, among other things, will confirm the initial assessment resolution, articulate
the rate of assessments, approve the assessment roll, and direct and authorize the
method of collection.
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Once the final assessment resolution is adopted, the City will mail the bills to affected
property owners.
CRITICAL EVENTS
SCHEDULE
The following provides information related to the
remaining critical events schedule:
Event
Date
Final Assessment Report to City
June 17, 1999
City Commission Workshop regarding
Final Assessment Report
June 17, 1999
Policy direction from City Council
June 17,1999
Development of Preliminary Assessment Roll
June 1999
Draft Ordinance Authorizing Non-Ad Valorem
Assessments
Draft First Class Notice package
July 1,1999
July 1999
July 1999
Calculate Final Assessment Rates
Comments from City staff regarding Ordinance
Authorizing Non-Ad Valorem Assessments
July 6, 1999
First Reading of Ordinance Authorizing
Non-Ad Valorem Assessments
Draft Initial Assessment Resolution
July 15, 1999
July 23, 1999
City advertises Ordinance Authorizing Non-Ad
Valorem Assessments
July 25, 1999
Comments from City staff regarding Draft Initial
Assessment Resolution
July 28, 1999
Second reading and public hearing regarding Ordinance
Authorizing Non-Ad Valorem Assessments
August 5,1999
City Commission adopts Initial Assessment Resolution
August 5, 1999
GOVERNMENT SERVICES GROUP, ING. and NABORS, GIBLIN & NICKERSON, PA
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Event
Date
Mail First Class Notices to Affected Property Owners
August 12, 1999
Publish Notice of Public Hearing to Adopt
Final Assessment Resolution
Draft Final Assessment Resolution
August 12, 1999
August 20, 1999
Public Hearing to adopt Final Assessment Resolution
September 2, 1999
Develop and implement billing and collection system
for the special assessment
September -
October 1999
Print and stuff bills to affected property owners
October 1-15, 1999
Mail bills to affected property owners
by November 1, 1999
To use the tax bill collection process, a local
government must follow the strict procedures
provided in section 197.3632, Florida Statutes (the
"Uniform Method"). A local government must initiate
the process almost a year before it intends to begin
using the Uniform Method to collect the assessments. The process begins with the
passage of a resolution of intent prior to January 1 or, if the property appraiser, tax
collector, and local government agree, March 1. The adoption of a resolution of
intent does not obligate the local government to use the method or to impose a
special assessment, but it is a prerequisite to using the Uniform Method.
FISCAL YEAR 2000-2001
TIME FRAME AND HOME
RULE AUTHORIZATION
The local government must publish notice of its intent to consider a resolution to use
the Uniform Method weekly for four consecutive weeks prior to a public hearing on
the matter. If the resolution is adopted, the governing board must send a copy of it to
the property appraiser, the tax collector, and the Florida Department of Revenue by
January 10 or, if the property appraiser, tax collector, and local government agree,
March 10. The City must comply with this requirement by adopting a resolution of
intent and timely notifying the Pinellas County Property Appraiser, the Pinellas
County Tax Collector and the Florida Department of Revenue.
Pursuant to the Home Rule Ordinance adopted this year, we will provide an initial
assessment resolution to be adopted by the City for Fiscal Year 2000-2001. Such
initial assessment resolution will, among other things, briefly describe the fire rescue
assessment program, the method of apportionment, set a public hearing date for
final consideration, and direct and authorize the mailed and published notifications to
those property owners included on an initial assessment roll. This initial assessment
resolution will be adopted sometime in June or July of 2000.
GOVERNMENT SERVICES GROUP, INC. and NABORS, GIBLIN & NICKERSON, PA.
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Next year, after adopting the necessary implementing documentation, the local
government must develop a computerized, non-ad valorem assessment roll for
Fiscal Year 2000-2001 which contains the basis and rate of the assessment and
electronically applies them to each building subject to the assessment. The non-ad
valorem assessment roll must utilize the parcel identification number and property
use code classifications maintained by the property appraiser and be compatible with
the ad valorem tax roll.
Under section 197.3632, Florida Statutes, property appraisers must annually provide
certain information to local governments by June 1 to assist the local government in
the preparation of special assessment rolls to be collected under the Uniform
Method. The information must conform to that contained on the ad valorem tax roll,
but the property appraiser need not submit information which is not on the ad
valorem tax roll. If the local government determines that the information supplied by
the property appraiser is insufficient to develop its non-ad valorem assessment roll,
the local government must obtain information from other sources. Obviously, the
degree of cooperation received from the office of the property appraiser in including,
updating and consistently maintaining data relevant to property uses will have a
direct effect on the quality and efficiency of the special assessment or non-ad
valorem roll.
Accordingly, successful special assessment programs are those programs designed
to employ to the maximum extent possible, the information maintained by the
property appraiser on the ad valorem tax roll. In addition, a special assessment
program should be designed to maximize the local government's ability to
electronically maintain the database on an annual basis, which in turn minimizes the
amount of manual manipulation to the special assessment roll.
Statutory requirements provide that a service assessment roll must be adopted at a
public hearing between June 1 and September 15 so the tax collector can merge it
with the ad valorem tax roll and mail a single bill for the combined collection of
assessments and ad valorem taxes. At least 20 days prior to the public hearing, a
local government must publish notice of the hearing in a newspaper of general
circulation within the government's boundaries and by individual first class United
States mail to the owners of property subject to the assessment.
After the scheduled public hearing, the City will adopt a final assessment resolution
which, among other things, will confirm the initial assessment resolution, articulate
the rate of assessments, approve the assessment roll, and direct and authorize the
method of collection.
Once the final assessment resolution is adopted and the roll certified on September
15 to the tax collector to be collected along with ad valorem taxes, any minor
modifications, corrections or errors must be made in accordance with the procedure
GOVERNMENT SERVICES GROUP, INC. and NABORS. GIBLIN & NICKERSON, P.A.
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al='plicable to the correction of errors on the tax roll, upon written direction from the
City to the tax collector.
Collection of the special assessments and ad valorem taxes begins in November.
Failure to pay the assessments and taxes result in the issuance of a tax certificate
and may result in the sale of a tax deed.
Recent legislation provides that effective October 1, 1997, a local government has
the authority to utilize the Truth-in-Millage ("TRIM") notice to notify property owners
of their respective fire rescue assessment amount, upon agreement by the property
appraiser. Should the City obtain the permission of the Pinellas County Property
Appraiser, future notification of assessment amounts may be accomplished via the
TRIM notice. If the City expects to employ the use of the TRIM notice, it is
imperative to begin coordinating with the property appraiser early in the process.
CRITICAL EVENTS
SCHEDULE
The following provides a general overview related to the
critical events schedule for Fiscal Year 2000-2001:
Event
Implement interim assessment procedures
(City begins collection at Certificate of
Occupancy)
Date
October 1, 1999
Advertise Notice of Intent to use the
Uniform Method
November - December 1999
Adopt Notice of Intent to use Uniform Method
for Fiscal Year 2000-2001
December 1999
Update fire rescue budget for Fiscal Year
2000-2001
May-June 2000
Update assessment roll for Fiscal Year
2000-2001 including delinquents for
Fiscal Year 1999-00
June 2000
Calculate annual assessment rates for
Fiscal Year 2000-2001
July 2000
Preliminary assessment resolution for
for Fiscal Year 2000-2001
July 2000
First class notices
July-August 2000
GOVERNMENT SERVICES GROUP, ING. and NABORS, GIBLIN & NICKERSON, P.A.
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Event Date
Published notice July-August 2000
Preliminary assessment roll for Fiscal Year
2000-2001 July-August 2000
Annual assessment resolution for July-August 2000
Fiscal Year 2000-2001
Final assessment rates for July-August 2000
Fiscal Year 2000-2001
Certify the Fiscal Year 2000-2001 Assessment Roll by September 15, 2000
GOVERNMENT SERVICES GROUP, INC and NABORS, GIBLIN & NICKERSON, PA
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APPENDIX A
CATEGORIES AND ASSOCIATED
FIXED PROPERTY USE CODES
FROM THE FLORIDA FIRE INCIDENT REPORTING SYSTEM ("FFIRS")
PROPERTY USE
CODES
109
110
111
112
113
114
115
116
119
120
121
122
123
124
129
130
131
132
133
134
139
140
141
142
143
144
149
150
151
152
153
154
155
156
159
160
161
162
163
164
DESCRIPTION
PUBLIC ASSEMBLY UNCLASSIFIED
AMUSEMENT/REC
BOWLING
BilLIARD
AMUSEMENT
ICE RINK
ROllER RINK
SWIMMING FACILITY
RECREATION UNCLASSIFIED
AMUSEMENT/REC
BAllROOM/GYM NASI UM
EXHI/EXPO HAll
ARENA, STADIUM
PLAYGROUND
RECREATION VARIABLE USE UNCLASSIFIED
CHURCHES/FUNERAL PARLORS
PLACE OF WORSHIP
RELIGIOUS EDUC, FACILITY
CHURCH HAll
FUNERAlPARlOR,CHAPEl
WORSHIP UNCLASSIFIED
CLUBS
CITY CLUB
COUNTRY CLUB
YACHT ClUBClUBS
CASINO GAMBLING
CLUBS UNCLASSIFIED
LIBRARIES, MUSEUMS, CRT RMS
LIBRARY
MUSEUM, ART GAllERY
HISTORIC BlDG
MEMORIAL STRUCTURE/MONUMENT
COURT ROOM
lEGISLATIVE HAll
MUSEUMS UNCLASSIFIED
EATING, DRINKING PLACES
RESTAURANT
NIGHTCLUB
TAVERN
lUNCHROOM, DRIVE-IN
CATEGORY
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
INSTITUTIONAL
COMMERCIAL
INSTITUTIONAL
INSTITUTIONAL
INSTITUTIONAL
INSTITUTIONAL
COMMERCIAL
INSTITUTIONAL
COMMERCIAL
INSTITUTIONAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
INSTITUTIONAL
INSTITUTIONAL
INSTITUTIONAL
COMMERCIAL
INSTITUTIONAL
INSTITUTIONAL
INSTITUTIONAL
INSTITUTIONAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
A -1
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PROPERTY USE
CODES
169
170
171
172
173
174
176
177
179
180
181
182
183
184
185
186
189
200
209
210
211
212
213
214
215
219
220
221
229
230
231
232
233
234
239
240
241
249
300
309
310
311
312
319
320
321
322
DESCRIPTION
EATING UNCLASSIFIED
PASSENGER TERMINALS
AIRPORT TERMINALS
HELIPORT
BUS TERMINAL
STREET RAIL TERMINAL
ELEVATED RAIL TERMINAL
MARINE TERMINAL
PASSENGER TERMINALS OTHER
THEATERS, STUDIOS
LEGITIMATE THEATER
AUDITORIUM, CONCERT HALL
MOVIE
DRIVE-IN-MOVIE
RADIO, TV STUDIO
MOTION-PICTURE STUDIO
THEATERS, STUDIOS UNCLASSIFIED
EDUCATIONAL PROPERTY
EDUCATIONAL PROPERTY UNCLASSIFIED
NON-RESIDENTIAL SCHOOLS
NURSERY SCHOOL
KINDERGARTEN
ELEMENTARY SCHOOL
JUNIOR HIGH SCHOOL
HIGH SCHOOL
DAY SCHOOL UNCLASSIFIED
RESIDENTIAL SCHOOLS
RES SCHOOL CLASSROOM
RESIDENTIAL SCHOOLS UNCLASSIFIED
TRADE, BUSINESS SCHOOLS
VOCATIONAL SCHOOL
BUSINESS SCHOOL
SPECIALTY SCHOOL
REHABILITATION CENTER
TRADE, BUSINESS SCHOOLS UNCLASSIFIED
COLLEGES, UNIVERSITIES
COLLEGE CLASSROOM BLDG
COLLEGES UNCLASSIFIED
INSTITUTIONAL PROPERTY
HEALTH CARE UNCLASSIFIED
CARE OF THE AGED
CARE OF THE AGED WI NURSING STAFF
CARE OF THE AGED WIOUT NURSING STAFF
CARE OF THE AGED UNCLASSIFIED
CARE OF THE YOUNG
DAY CHILD-CARE CENTER
CHILDREN'S HOME
CATEGORY
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERICAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
INSTITUTIONAL
INSTITUTIONAL
INSTITUTIONAL
INSTITUTIONAL
INSTITUTIONAL
INSTITUTIONAL
INSTITUTIONAL
INSTITUTIONAL
INSTITUTIONAL
INSTITUTIONAL
INSTITUTIONAL
INSTITUTIONAL
INSTITUTIONAL
INSTITUTIONAL
INSTITUTIONAL
INSTITUTIONAL
INSTITUTIONAL
INSTITUTIONAL
INSTITUTIONAL
INSTITUTIONAL
INSTITUTIONAL
INSTITUTIONAL
INSTITUTIONAL
NURSING HOME
NURSING HOME
NURSING HOME
NURSING HOME
INSTITUTIONAL
COMMERCIAL
INSTITUTIONAL
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PROPERTY USE
CODES
323
329
330
331
332
334
339
340
341
342
343
344
345
346
349
350
351
352
359
360
361
362
369
400
409
410
411
412
414
415
419
420
421
422
423
424
425
429
430
431
432
439
440
441
442
443
DESCRIPTION
CATEGORY
INSTITUTIONAL
INSTITUTIONAL
INSTITUTIONAL
INSTITUTIONAL
INSTITUTIONAL
COMMERCIAL
INSTITUTIONAL
INSTITUTIONAL
INSTITUTIONAL
INSTITUTIONAL
INSTITUTIONAL
INSTITUTIONAL
INSTITUTIONAL
INSTITUTIONAL
INSTITUTIONAL
INSTITUTIONAL
INSTITUTIONAL
INSTITUTIONAL
INSTITUTIONAL
FOSTER HOME
CARE OF THE YOUNG UNCLASSIFIED
CARE OF THE SICK, INJURED
HOSPITAL
SANATORIUM, SANITARIUM
MEDICAL CLINIC
CARE OF THE SICK UNCLASSIFIED
CARE OF THE PHYSICALLY RESTRAINED
PRISON MEN
PRISON WOMEN
JUVENILE DETENTION HOME
MINIMUM SECURITY PRISON
POLICE STATION
REHABILITATION CENTER (PRISON)
PENAL UNCLASSIFIED
CARE OF THE PHYSICALLY INCONVENIENCED
INSTITUTION FOR DEAF MUTE OR BLIND
INSTITUTION FOR PHYSICAL REHAB
CARE OF PHYSICALLY INCONVENIENCED
UNCLASSIFIED
CARE OF MENTALLY HANDICAPPED INSTITUTIONAL
MENTALLY RETARDED INSTITUTION INSTITUTIONAL
INSTITUTION FOR MENTALLY RETARDED CARE INSTITUTIONAL
CARE OF THE MENTALLY HANDICAPPED UNCLASSIFIED INSTITUTIONAL
RESIDENTIAL PROPERTY RESIDENTIAL
RESIDENTIAL UNCLASSIFIED RESIDENTIAL
ONE-AND TWO-FAMILY DWELLING RESIDENTIAL
ONE-FAMILY HOME RESIDENTIAL
ONE-FAMILY DWELLING: SEASONAL RESIDENTIAL
TWO-FAMILY HOME RESIDENTIAL
TWO-FAMILY DWELLING: SEASONAL RESIDENTIAL
ONE- AND TWO-FAMILY DWELLING UNCLASSIFIED RESIDENTIAL
APARTMENTS, TENEMENTS, FLATS MULTI
1 OR 2 LIVING UNITS W/BUSINESS COMMERCIAL
APARTMENTS 3 THROUGH 6 UNITS MULTI
APARTMENTS 7 THROUGH 12 UNITS MULTI
APARTMENTS OVER 13-20 UNITS MULTI
APARTMENTS OVER 20 UNITS MULTI
APARTMENTS UNCLASSIFIED MULTI
ROOMING, BOARDING, LODGING MULTI
3 TO 8 ROOMERS OR BOARDERS MULTI
9 TO 15 ROOMERS OR BOARDERS MULTI
ROOMING UNCLASSIFIED MULTI
HOTELS, MOTELS, INNS, LODGES COMMERCIAL
HOTEUMOTEL LESS THAN 20 UNITS COMMERCIAL
HOTEL LESS THAN 20 UNITS: SEASONAL COMMERCIAL
HOTEUMOTEL 20 TO 99 UNITS COMMERCIAL
A-3
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PROPERTY USE
CODES
444
445
446
449
460
461
462
463
464
465
466
469
480
481
482
483
484
485
486
489
490
499
500
509
510
511
512
513
514
515
516
519
520
521
522
523
524
525
526
529
530
531
532
533
534
535
536
DESCRIPTION
HOTEL 20 TO 99 UNITS: SEASONAL
HOTEUMOTEL 100 OR MORE UNITS
HOTEL 100 OR MORE UNITS: SEASONAL
HOTELS UNCLASSIFIED
DORMITORIES
SCHOOL DORMITORY
FRATERNITY, SORORITY HOUSE
NURSES QUARTERS
MILITARY BARRACKS
CONVENT, RELIGIOUS DORMITORY
BUNK HOUSE, WORKER'S BARRACKS
DORMITORIES UNCLASSIFIED
HOME HOTELS
TRANSIENT HOTEL LESS THAN 20 UNITS
TANSIENT HOTEL LESS THAN 28 UNITS: SEASONAL
TRANSIENT HOTEL 20 TO 99 UNITS
TRANSIENT HOTEL 20 TO 99 UNITS: SEASONAL
TRANSIENT HOTEL 100 OR MORE UNITS
TRANSIENT HOTEL 100 OR MORE UNITS: SEASONAL
TRANSIENT HOTEUAPARTMENT
OTHER RESIDENTIAL OCCUPANCIES
OTHER RESIDENTIAL OCCUPANCIES
MERCANTILE PROPERTIES, OFFICES
MERCANTILE UNCLASSIFIED
FOOD, BEVERAGE SALES
SUPERMARKET >10,000 SQ, FT.
MARKET, GROCERY STORE <10,000 SQ, FT.
SPECIALTY FOOD STORE
LIQUOR, BEVERAGE STORE
CREAMERY, DAIRY STORE
DELICATESSEN
FOOD SALES UNCLASSIFIED
TEXTILE, WEARING APPAREL SALES
CLOTHING STORE
CLOTHING ACCESSORIES, SHOE STORE
SHOE REPAIR SHOP
TAILOR, DRESSMAKING SHOP
FUR STORE
DRY GOODS STORE
TEXTILE, WEARING APPAREL SALES UNCLASSIFIED
HOUSEHOLD GODDS, SALES, REPAIRS
FURNITURE STORE
APPLIANCE STORE
HARDWARE STORE
MUSIC STORE
WALLPAPER, PAINT STORE
RUG, FLOOR COVERING STORE
CATEGORY
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
INSTITUTIONAL
INSTITUTIONAL
INSTITUTIONAL
INSTITUTIONAL
INSTITUTIONAL
INSTITUTIONAL
INSTITUTIONAL
INSTITUTIONAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
RESIDENTIAL
RESIDENTIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
A-4
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PROPERTY USE
CODES
537
538
539
540
541
542
543
544
545
546
547
548
549
550
551
552
553
554
555
556
557
558
559
560
561
562
563
564
565
566
567
568
569
570
571
572
573
574
575
576
577
578
579
580
581
582
583
D.ESCRIPTION
FURNITURE REPAIR SHOP
APPLIANCE REPAIR SHOP
HOUSEHOLD GOODS SALES, REPAIRS UNCLASSIFIED
SPECIALTY SHOPS
BOOK, STATIONERY STORE
NEWSSTAND, TOBACCO SHOP
DRUG STORE
JEWELRY STORE
ELECTRONIC SPECIALTY
LEATHER GOODS SHOP
FLORIST SHOP, GREENHOUSE
OPTICAL GOODS SALES
SPECIALTY SHOPS UNCLASSIFIED
RECREATION, HOBBY OR HOME REPAIR
HOBBY, TOY SHOP
SPORTING GOODS STORE
PHOTOGRAPHIC SALES, STUDIO
GARDEN SUPPLY STORE
RETAIL LUMBER SALES
PET STORE, ANIMAL HOSPITAL
BARBER. BEAUTY SHOP
FIREWORKS SALES
RECREATION, HOBBY OR HOME REPAIR UNCLASSIFIED
PROFESSIONAL SUPPLIES, SERVICES
PROFESSIONAL SUPPLY SALES
TRADE SUPPLY SALES
ART SUPPLY SALES
SELF-SERVICE LAUNDRY/DRY CLEANING
LINEN SUPPLY HOUSE
LAUNDRY, DRY CLEANER PICK-UP SHOP
HOME MAINTENANCE SERVICES
RESTAURANT SUPPLIES, SERVICES
PROFESSIONAL SUPPLIES SERVICES UNCLASSIFIED
MOTOR VEHICLE OR BOAT SALES
PUBLIC SERVICE STATION
PRIVATE SERVICE STATION
MOTOR VEHICLE REPAIR, PAINT SHOP
MOTOR VEHICLE, TRAILER SALES
MOTOR VEHICLE ACCESSORY SALES
BOAT SALES
MARINE SERVICE STATION
CAR WASHING FACILITY
SALES/SERVICE UNCLASSIFIED
GENERAL ITEM STORES
DEPARTMENT STORE
SMALL VARIETY STORE <10,000 sa, FT.
LARGE VARIETY STORE >10,000 sa, FT.
CATEGORY
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
A-5
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PROPERTY USE
CODES
584
585
589
590
591
592
593
594
595
596
599
600
609
610
611
612
613
614
615
616
619
620
621
622
623
624
625
626
627
629
630
631
632
633
634
635
636
639
640
642
644
645
646
647
648
649
DESCRIPTION
MAIL ORDER STORE
MALL AREA
GENERAL ITEM STORE UNCLASSIFIED
OFFICES
GENERAL BUSINESS OFFICE
BANK
MEDICAL
ENGIN., ARCHITECTURAL, TECHNICAL OFFICE
MAILING FIRM
POST OFFICE
OFFICES UNCLASSIFIED
BASIC INDUSTRY, UTILITY, DEFENSE
INDUSTRY, UTILITY, AGRICULTURAL UNCLASSIFIED
NUCLEONICS
RADIOACTIVE MATERIAL WORKING
NUCLEAR ORDINANCE PLANT
NUCLEAR ENERGY PLANT
STEAM, HEAT ENERGY PLANT
ELECTRIC GENERATING PLANT
GAS MANUFACTURING PLANT
ENERGY PRODUCTION UNCLASSIFIED
LABORATORIES
CHEMICAL, MEDICAL LABORATORY
PHYSICAL MATERIALS TESTING LAB
PSYCHOLOGICAL LABORATORY
RADIOACTIVE MATERIALS LAB
ELECTRICAL, ELECTRONIC LAB
AGRICULTURAL LAB
GENERAL RESEARCH LAB
LABORATORIES UNCLASSIFIED
COMMUN., DEFENSE, DOCUMENT FACILI.
NATIONAL DEFENSE SITE UNCLASSIFIED
RADIO, RADAR SITE
COMMUNICATION CENTER
TELEPHONE EXCHANGE, CENTRAL OFF.
COMPUTER CNTR
DOCUMENT CNTR, RECORD REPOSITORY
COMMUN., DOCUMENT FACILI. UNCLASSIFIED
UTILITY, ENERGY DISTRIBUTION CNTR
ELECTRIC TRANSMISSION SYSTEM, TRANSFORMER,
UTILITY POLE
GAS DISTRIBUTION SYSTEM, PIPELINE
FLAMMABLE LIQUID SYSTEM, PIPELINE
STEAM, HEAT DISTRIBUTION SYSTEM
WATER SUPPLY SYSTEM
SANITARY SERVICE, GARBAGE/SERVICE DISPOSAL,
INCINERATERS
UTILITY DISTRIB. SYSTEM UNCLASSIFIED
CATEGORY
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
INSTITUTIONAL
COMMERCIAL
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
A-6
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PROPERTY USE
CODES
650
651
652
653
654
655
656
657
659
660
661
662
663
664
665
666
669
671
672
673
674
675
676
677
678
679
680
681
682
683
684
685
686
687
688
689
700
708
709
710
711
712
713
714
715
716
DESCRIPTION
CATEGORY
AGRICULTURAL
AGRICUL TURAL
AGRICULTURAL
AGRICUL TURAL
AGRICULTURAL
AGRICULTURAL
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
AGRICUL TURAL
AGRICULTURAL
AGRICULTURAL
AGRICUL TURAL
AGRICUL TURAL
AGRICULTURAL
AGRICUL TURAL
AGRICULTURAL
AGRICUL TURAL
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
AGRICULTURE
POULTRY, EGG PRODUCTION
COW, CATTLE PRODUCTION
PIGGERY, HOG PRODUCTION
OTHER LIVESTOCK PRODUCTION
CROPS, ORCHARDS
TOBACCO CURING SHED
FRUIT, VEGETABLE PACKING
AGRICULTURE UNCLASSIFIED
FOREST, HUNTING, FISHING
FOREST, TIMBER W/OUT LOGGING
FOREST, TIMBER WITH LOGGING
HUNTING,TRAPPING,GAME PROPOGATION
INDIVIDUAL TREE
FISH HATCHERY
WOOD CHIP PILE
FOREST, HUNTING, UNCLASSIFIED
COAL MINE
ORE MINE
ORE CONCENTRATION PLANT
PETROLEUM, NATURAL GAS WELL
QUARRIES, PITS, CLAY, GRAVEL, SAND
SALT MINE
CHEMICAL, FERTILIZER, MINERAL MINE
NON-METALLIC MINE,QUARRY
MINING, NATURAL RAW MATERIALS
NONMETALLIC MINERAL, PRODUCTS
STRUCTURAL CLAY FACTORY
GLASS FACTORY
GLASS CONTAINER FACTORY
POTTERY, CHINA, EARTHENWARE FACTORY
CEMENT MANUFACTURE
CONCRETE BATCH PLANT
ABRASIVES FACTORY
NONMETALLIC PRODUCT FACTORY
NONMETALLIC MINERAL PRODUCTS MANF.
UNCLASSIFIED
MANUFACTURING PROPERTY
GENERAL MAINTENANCE SHOP
MANUFACTURING PROPERTY UNCLASSIFIED
FOOD INDUSTRIES
MEAT PREPARATION
DAIRY PRODUCT MANUFACTURE
CANNING, PRESERVING FRUITS, VEGET.
CANNING, PRESERVING FISH, SEA FOOD
MANUFACTURE OF GRAIN MILL
BAKERY PRODUCT MANUFACTURE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
A-7
I
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I
I
I
I
I
I
I
I
I
I
I
I
I
PROPERTY USE
CODES
717
718
719
721
722
723
724
725
726
729
730
731
732
733
734
735
736
737
738
739
741
742
743
744
745
746
747
749
750
751
752
753
754
755
756
757
758
759
760
761
762
763
764
765
766
767
768
DESCRIPTION
SUGAR REFINING
SNACK FOODS MANUFACTURE
FOOD INDUSTRIES UNCLASSIFIED
LIQUOR DISTILLING
WINERY
BREWERY
SOFT DRINK
TOBACCO PRODUCTS MANUFACTURE
OIL FAT DISTRACTING SOAP MAKING
BEVERAGES, TOBACCO UNCLASSIFIED
TEXTILES
COTTON GIN
COTTON PRODUCTS
WOOL PRODUCTS
MIXED FIBERS PRODUCTS
TEXTILE FINISHING PLANT
KNITTING MILLS FOR ALL FIBERS
CORDAGE FACTORY
FLOOR COVERING FACTORY
TEXTILES FACTORY UNCLASSIFIED
FOOTWEAR MANUFACTURE
CLOTHING FACTORY
TEXTILE GOODS MANU.
LEATHER FINISHING
FUR PRODUCTS MANUFACTURE
LEATHER PRODUCTS MANU.
RUBBER PRODUCTS MANU.
WEARING APPAREL UNCLASSIFIED
WOOD, FURNITURE, PAPER, PRINTING
SAWMILL, WOOD PRODUCTS
MOBILE/MODULAR BUILDING MANU.
WOOD PRODUCT FACTORY
FURNITURE FACTORY
PAPER FACTORY
PAPER PROD. MANU.
NEWSPAPER OR MAGAZINE PRINTING
PRINT, PUBLISHING, ALLIED INDUSTRY
WOOD, FURNITURE, PAPER, PRINTING UNCLASSIFIED
CHEMICAL, PLASTIC, PETROLEUM
INDUSTRIAL CHEMICAL MANU.
HAZARDOUS CHEMICAL MANU.
PLASTIC MANUFACTURE
PLASTIC PRODUCT MANU.
PAINT, VARNISH, LACQER, INK, WAX
DRUG, COSMETIC, MANU.
PETROLEUM GAS PLNT
ASPHALT MANU.
CATEGORY
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALIWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
A-8
I
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I,
I
I
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I
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I
I
I
I
PROPERTY USE
CODES
769
770
771
772
773
774
775
776
779
781
782
783
784
785
786
787
789
790
791
792
793
794
795
796
797
798
799
8
800
808
809
810
811
812
813
814
815
816
817
818
819
820
821
822
823
824
825
DESCRIPTION
CHEMICAL, PLASTIC, PETROLEUM UNCLASSIFIED
METAL,METALPRODUCTS
STEEL MANU.
NONFERROUS METAL MANU.
METAL PRODUCT MANU.
MACHINERY MANUFACTURE
ELECTRICAL EQUIPMENT MANU.
ELECTRICAL APPLIANCE, ELECTRONICS
METAL,METALPRODUCTS
SHIPBLDG, REPAIR 65 FT
BOAT BUILDING, REPAIR VESSELS >65 FT
RAILWAY MANU.
AUTO MANU.
BICYCLE MANUFACTURE
AIRCRAFT MANU.
SPECIAL TRANSPORT EQUIP. FACTORY
VEHICLE FACTORY OTHER
OTHER MANUFACTURING
INSTRUMENT MANU. MEDICAL DENTAL
PHOTOGRAPHIC, OPTICAL GOODS MANU.
CLOCK MANUFACTURE
JEWELRY MANU.
MUSIC INSTRUMENT MANUFACTURE
LAUNDRY, DRY CLEANING PLANT
PHOTOGRAPHIC FILM PROCESSING LAB
TOY, SPORTING GOOD MANU.
OTHER MANUFACTURING
STORAGE PROPERTY
STORAGE PROPERTY
TOOL SHED, CONSTRUCTION SHED
STORAGE PROPERTY UNCLASSIFIED
AGRICULTURAL PRODUCTS
BULK SILAGE STORAGE
BOXED, CRATED, AGRICU. STORAGE
LOOSE BAGGED AGRIC. PRODUCTS
TOBACCO STORAGE
BARNS, STABLES
GRAIN ELEVATORS
LIVESTOCK STORAGE
AGRICULTURAL SUPPLY STORAGE
AGRICULTURAL PRODUCTS STORAGE UNCLASSIFIED
TEXTILE STORAGE
BALED COTTON STORAGE
BALED WOOL STORAGE
SILK SYNTHETIC FIBER STORAGE
OTHER FIBER STORAGE
CLOTH YARN STORAGE
CATEGORY
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALIWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALIWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
A -9
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
PROPERTY USE
CODES
826
827
828
829
830
831
832
833
834
835
836
837
838
839
840
841
842
843
844
845
846
849
850
851
852
853
854
855
856
859
860
861
862
863
864
865
866
867
868
869
870
871
872
873
874
875
DESCRIPTION
WEARING APPAREL, GARMENTS, STORAGE
LEATHER PRODUCTS STORAGE
FUR, SKIN, HAIR PRODUCTS STORAGE
TEXTILE STORAGE
PROCESSED FOOD, TOBACCO STORAGE
PACKAGED FOOD STUFF STORAGE
CANNED, BOTTLED FOOD, DRINK STORAGE
LOOSE, BAGGED, PROCESSED FOOD STRG
FOOD LOCKER PLANTS
COLD STORAGE
BULK SUGAR STORAGE
BULK FLOUR, STARCH STORAGE
PACKAGED TOBACCO PRODUCT STORAGE
PROCESSED FOOD, TOBACCO STORAGE
UNCLASSIFIED
PETROLEUM PRODUCTS, ALCOHOLIC STRG
FLAMMABLE, LIQUID TANK STRG
CRYOGENIC GAS STORAGE
LP-GAS BULK PLANT
MISSILE, ROCKET FUEL STORAGE
PACKAGE PETROLEUM PRODUCTS STRG
ALCOHOLIC BEVERAGE STORAGE
PETROLEUM PROD., ALCOHOLIC BEV. STRG
WOOD PRODUCTS, FURNITURE STRG
LUMBER YARD, BLDG. MATERIALS STRG
WOOD PRODUCTS, FURNITURE STRG
FIBER PRODUCT STORAGE
ROLLED PAPER STORAGE
PAPER, PAPER PRODUCTS STORAGE
TIMBER, PULPWOOD, LOGS, WOOD FUEL
WOOD, PAPER PRODUCTS STORAGE
CHEMICAL OR PLASTIC PRODUCT STORAGE
INDUSTRIAL CHEMICAL STORAGE
HAZARDOUS CHEMICAL STORAGE
PLASTIC, PLASTIC PRODUCT STORAGE
FERTILIZER STORAGE
PAINT, VARNISH STORAGE
DRUG, COSMETIC, PHARMACEUTICAL STRG
RUBBER PRODUCTS STORAGE
PHOTOGRAPHIC FILM, X-RAY STORAGE
CHEMICAL OR PLASTIC PRODUCT STORAGE
METAL PRODUCTS STORAGE
BASIC METAL FORM STORAGE
METAL PARTS STORAGE
HARDWARE STORAGE/AUTO PARTS
MACHINERY STORAGE
ELECTRICAL APPLIANCE, SUPPLY STORAGE
A -10
CATEGORY
INDUSTRIAUWAREHOUSE
INDUSTRIAUWAREHOUSE
INDUSTRIAUWAREHOUSE
INDUSTRIAUWAREHOUSE
INDUSTRIAUWAREHOUSE
INDUSTRIAUWAREHOUSE
INDUSTRIAUWAREHOUSE
INDUSTRIAUWAREHOUSE
INDUSTRIAUWAREHOUSE
INDUSTRIAUWAREHOUSE
INDUSTRIAUWAREHOUSE
INDUSTRIAUWAREHOUSE
INDUSTRIAUWAREHOUSE
INDUSTRIAUWAREHOUSE
INDUSTRIAUWAREHOUSE
INDUSTRIAUWAREHOUSE
INDUSTRIAUWAREHOUSE
INDUSTRIAUWAREHOUSE
INDUSTRIAUWAREHOUSE
INDUSTRIAUWAREHOUSE
INDUSTRIALIWAREHOUSE
INDUSTRIALIWAREHOUSE
INDUSTRIAUWAREHOUSE
INDUSTRIAUWAREHOUSE
INDUSTRIAUWAREHOUSE
INDUSTRIAUWAREHOUSE
INDUSTRIAUWAREHOUSE
INDUSTRIAUWAREHOUSE
INDUSTRIAUWAREHOUSE
INDUSTRIAUWAREHOUSE
INDUSTRIAUWAREHOUSE
INDUSTRIAUWAREHOUSE
INDUSTRIAUWAREHOUSE
INDUSTRIAUWAREHOUSE
INDUSTRIAUWAREHOUSE
INDUSTRIAUWAREHOUSE
INDUSTRIAUWAREHOUSE
INDUSTRIAUWAREHOUSE
INDUSTRIAUWAREHOUSE
INDUSTRIAUWAREHOUSE
INDUSTRIAUWAREHOUSE
INDUSTRIAUWAREHOUSE
INDUSTRIAUWAREHOUSE
INDUSTRIAUWAREHOUSE
INDUSTRIAUWAREHOUSE
INDUSTRIAUWAREHOUSE
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
PROPERTY USE
CODES
876
877
879
880
881
882
883
884
885
886
887
888
889
890
891
892
893
894
895
896
897
898
899
911
912
913
914
915
919
930
931
932
933
935
936
937
938
944
960
961
962
963
964
965
969
970
DESCRIPTION CATEGORY
FINISHED METAL PRODUCTS STORAGE INDUSTRIALlWAREHOUSE
SCRAP, JUNKYARDS INDUSTRIALlWAREHOUSE
METAL, METAL PRODUCTS STORAGE UNCLASSIFIED INDUSTRIALlWAREHOUSE
VEHICLE STORAGE INDUSTRIALlWAREHOUSE
RESIDENTIAL PARKING GARAGE RESIDENTIAL
GENERAL VEHICLE PARKING GARAGE COMMERCIAL
BUS, TRUCK, AUTO DEALER STORAGE INDUSTRIALlWAREHOUSE
HEAVY MACHINE, EQUIPMENT STORAGE INDUSTRIALlWAREHOUSE
BOAT, SHIP STORAGE INDUSTRIALlWAREHOUSE
AIRCRAFT HANGER INDUSTRIALlWAREHOUSE
RAILWAY STORAGE INDUSTRIALlWAREHOUSE
FIRE STATIONS INSTITUTIONAL
VEHICLE STORAGE UNCLASSIFIED INDUSTRIALlWAREHOUSE
GENERAL ITEM STORAGE INDUSTRIALlWAREHOUSE
GENERAL WAREHOUSE INDUSTRIALlWAREHOUSE
BAGGED MINERAL PRODUCTS STORAGE INDUSTRIALlWAREHOUSE
PACKAGED MINERAL PRODUCTS STORAGE INDUSTRIALlWAREHOUSE
FREIGHT TERMINAL INDUSTRIALlWAREHOUSE
COAL STORAGE INDUSTRIALlWAREHOUSE
MILITARY STORES UNCLASSIFIED INSTITUTIONAL
ICE STORAGE INDUSTRIALlWAREHOUSE
WHARF, PIER INDUSTRIALlWAREHOUSE
GENERAL ITEM STORAGE UNCLASSIFIED INDUSTRIALlWAREHOUSE
MANAGED NON-HAZARDOUS REFUSE DISPOSAL SITE INDUSTRIALlWAREHOUSE
UNMANAGED NON-HAZARDOUS REFUSE SITE INDUSTRIALlWAREHOUSE
MANAGED HAZARDOUS MATERIAL DUMP INDUSTRIALlWAREHOUSE
UNMANAGED HAZARDOUS MATERIAL WASTE SITE INDUSTRIALlWAREHOUSE
TEMPORARY HAZARDOUS MATERIAL WASTE DISPOSAL INDUSTRIALlWAREHOUSE
SITE
LANDFILUDUMP SITE UNCLASSIFIED
OUTDOOR PROPERTIES
BRUSH, GRASS, FIELD
DUMP, SANATARY LANDFILL
RESIDENTIAL YARD
CAMPSITE WITH UTILITIES
VACANT LOT
BEACH, RIVER FRONT, SEASHORE
CARED FOR LAND, PARKS
AT FLAMMABLE LIQUID OR GAS LOADING
ROAD,PARKING PROPERTY
LIMITED ACCESS, DIVIDED HIGHWAY
PAVED PUBLIC STREET
PAVED PRIVATE STREET
UNPAVED STREET, ROAD
UNCOVERED PARKING AREA
ROAD, PARKING PROPERTY UNCLASSIFIED
AIRCRAFT AREAS
INDUSTRIALlWAREHOUSE
VACANT
VACANT
INDUSTRIALlWAREHOUSE
RESIDENTIAL
COMMERCIAL
VACANT
VACANT
VACANT
INDUSTRIALlWAREHOUSE
ROW
ROW
ROW
ROW
ROW
COMMERCIAL
ROW
COMMERCIAL
A -11
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I
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I
PROPERTY USE
CODES
971
972
973
974
979
980
981
984
989
DESCRIPTION
IN FLIGHT
ON RUNWAY
ON TAXIWAYPARKING AREA
AT LOADING RAMP
AIRCRAFT AREAS UNCLASSIFIED
EQUIPMENT OPERATING AREAS
CONSTRUCTION SITE
INDUSTRIAL PLANT YARD AREA
EQUIPMENT OPERATING AREAS UNCLASSIFIED
CATEGORY
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
A -12
I
I APPENDIX B
I PINELLAS COUNTY LAND TYPE
AND PROPERTY USE CODES
I LAND TYPE DOR
CODE CODE DESCRIPTION CATEGORY
00 000 VACANT RESIDENTIAL VACANT
I 00 210 VACANT VACANT
00 222 VACANT - APT VACANT
00 230 VACANT CONDO (DEVELOPMENT LAND) VACANT
I 00 233 VACANT PUD VACANT
00 235 VACANT-CONDO VACANT
00 240 VACANT CONDO REC AREA DEV OWN - VACANT
I W/POSSIBLE XFSB
00 241 CONDO REC AREA ASSN OWN - OPEN/GREEN VACANT
SPACE (939)
00 251 SUBDIVISION COMMON AREA-OPEN/GREEN VACANT
I SPACE
00 260 MOBILE HOME VACANT VACANT
00 261 VACANT - MOBILE HOME COOP VACANT
I 00 263 MOBILE HOME CONDO, VACANT ASSN. OWNED VACANT
00 290 VACANT RESIDENTIAL LAND W/XFSB VACANT
00 896 VACANT - DIS EX VACANT
I 00 995 VACANT RESIDENTIAL - VET EX VACANT
01 000 VACANT VACANT
01 003 APARTMENTS MUL TI-FAMIL Y
I 01 210 SINGLE FAMILY HOME RESIDENTIAL
01 220 DUPLEX TRIPLEX MUL TI-FAMIL Y
01 222 APARTMENTS MUL TI-FAMIL Y
I 01 233 PLANNED UNIT DEVELOPMENT RESIDENTIAL
01 330 OFFICE IN SFR COMMERCIAL
01 895 SINGLE FAMILY - BLIND EX RESIDENTIAL
I 01 896 SINGLE FAMILY - DIS EX RESIDENTIAL
01 897 SINGLE FAMILY - VET EX RESI DENTIAL
01 930 SINGLE FAMILY (CHURCH OWNED) RESIDENTIAL
I 01 990 SINGLE FAMILY (CHARITABLE OWNED) RESIDENTIAL
01 994 SINGLE FAMILY - VET EX RESIDENTIAL
01 995 SINGLE FAMILY - VET EX RESIDENTIAL
01 996 SINGLE FAMILY - IND EX RESIDENTIAL
I 01 997 SINGLE FAMILY - DIS EX RESIDENTIAL
01 998 SINGLE FAMILY - DIS EX RESIDENTIAL
02 260 MOBILE HOME WIIMPROVEMENTS RESIDENTIAL
I 03 220 DUPLEX TRIPLEX MUL TI-FAMIL Y
03 310 APARTMENTS (50 UNITS OR MORE) MUL TI-FAMIL Y
03 311 APARTMENTS (10-49 UNITS) MUL TI-FAMIL Y
I 03 353 SCHOOL - MULTI FAMILY MUL TI-FAMIL Y
03 990 MULTI FAMILY (CHARITABLE OWNED) MUL TI-FAMIL Y
04 000 VACANT VACANT
I
B-1
I
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I
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I
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I
I
LAND TYPE
CODE
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
05
05
05
05
05
05
05
05
05
07
07
08
08
08
08
08
08
08
08
08
08
08
10
10
DOR
CODE
230 CONDOMINIUM
231 CONDOMINIUM (LEASE ONLY)
234 CONDO-COMMERCIAL-STORE/OFFICE
236 CONDO CONVERSION (APARTMENTS)
237 CONDO CONVERSION (MOTEL,OFFICE,STORE)
238 CONDO CONVERSION (MEDICAL, LAW, ETC.)
239 CONDO, MARINA CONVERSION
242 INTERVAL OWNERSHIP
243 TIME SHARE
248 CONDO INDUSTRIAL
249 CONDO WAREHOUSE
250 CONDO - COOP
262 MOBILE HOME CONDO
263 MOBILE HOME CONDO W/IMPROVEMENTS
ASSN. OWNED
895 CONDOMINIUM - BLIND EX MULTI-FAMILY
896 CONDOMINIUMS - DIS EX MULTI-FAMILY
897 CONDOMINIUM - VET EX MULTI-FAMILY
994 CONDOMINIUM - VET EX MULTI-FAMILY
995 CONDOMINIUM - VET EX MULTI-FAMILY
996 CONDOMINIUM - IND EX MULTI-FAMILY
997 CONDOMINIUM - DIS EX MULTI-FAMILY
998 CONDOMINIUM - DIS EX MULTI-FAMILY
000 VACANT VACANT
250 CO-OP APARTMENTS MULTI-FAMILY
260 MOBILE HOME - COOP RESIDENTIAL
261 MOBILE HOME CO-OP RESIDENTIAL
895 CO OP - BLIND EX MULTI-FAMILY
896 CO OP - DIS EX MULTI-FAMILY
897 CO OP - VET EX MULTI-FAMILY
995 COOPERATIVE - VET EX MULTI-FAMILY
996 COOPERATIVE -IND EX MULTI-FAMILY
252 MISCELLANEOUS RESIDENTIAL RESIDENTIAL
356 HOME FOR AGED INSTITUTIONAL
210 SINGLE FAMILY (MORE THAN 1 HOUSE/PARCEL RESIDENTIAL
220 DUPLEX-TRIPLEX MULTI-FAMILY
221 TOWNHOUSE (4-9 UNITS) MULTI-FAMILY
222 APARTMENT-BOARDING HOUSE (4-9 UNITS) MULTI-FAMILY
311 APARTMENTS MULTI-FAMILY
895 APARTMENTS - BLIND EX MULTI-FAMILY
896 APARTMENTS - DIS EX MULTI-FAMILY
897 APARTMENTS - VET EX MULTI-FAMILY
995 MULTI FAMILY - VET EX MULTI-FAMILY
996 MULTI FAMILY - IND EX MULTI-FAMILY
998 MULTI FAMILY - DIS EX MULTI-FAMILY
000 VACANT COMMERCIAL LAND VACANT
21 0 VACANT VACANT
DESCRIPTION
CATEGORY
MULTI-FAMILY
MULTI-FAMILY
COMMERCIAL
MULTI-FAMILY
COMMERCIAL
COMMERCIAL
COMMERCIAL
MULTI-FAMILY
MULTI-FAMILY
INDUSTRIALlWAREHOUSE
WAREHOUSE
MULTI-FAMILY
RESIDENTIAL
RESIDENTIAL
B-2
I
I LAND TYPE DOR
CODE CODE DESCRIPTION CATEGORY
I 10 233 VACANT PUD VACANT
10 290 VACANT COMMERCIAL LAND WIXFSB VACANT
10 321 VACANT - STRIP STORE VACANT
I 10 339 VACANT - CAR LOT VACANT
10 360 VACANT-EASEMENT VACANT
10 362 VACANT - RAILROAD VACANT
I 10 390 VACANT MARINE TERMINAL VACANT
11 000 VACANT VACANT
11 320 SINGLE BUILDING STORE - FREE STANDING COMMERCIAL
I 11 321 STRIP STORE - 2 OR MORE NOT INCLUDING COMMERCIAL
MAJOR FOOD STORES
11 322 CONVENIENCE STORE COMMERCIAL
I 11 323 SUPERMARKETS AND SUPERSTORES COMMERCIAL
11 324 NEIGHBORHOOD SHOPPING CENTER COMMERCIAL
11 327 STORE WIOFFICE MIXED USE
11 330 OFFICE STORE COMMERCIAL
I 11 365 COMMERCIAL - TV STATION COMMERCIAL
11 930 STORE (CHURCH OWNED) COMMERCIAL
12 000 VACANT VACANT
I 12 327 STORE WI OFFICE OR APARTMENT MIXED USE
12 896 SINGLE FAMILY STORE - DIS EX MIXED USE
13 324 DEPARTMENT STORE - FREE STANDING COMMERCIAL
I 15 324 REGIONAL SHOPPING CENTER COMMERCIAL
15 328 ENCLOSED MALL COMMERCIAL
16 210 COMMUNITY SHOPPING CENTER - SFR COMMERCIAL
I 16 324 COMMUNITY SHOPPING CENTER - ONE OR COMMERCIAL
MORE MAJOR NON-FAST STORES WITH STRIP
STORES
I 17 000 VACANT VACANT
17 330 GENERAL OFFICE - NON-PROFESSIONAL ONE COMMERCIAL
STORY
17 332 GENERAL OFFICE COMMERCIAL
I 17 336 POST OFFICE - NON-EXEMPT COMMERCIAL
17 365 POST OFFICE - RADIO STATION COMMERCIAL
18 332 GENERAL OFFICE BLDG - MUL TI-STORY COMMERCIAL
I OFFICE BLDG
19 210 PROFESSIONAL OFFICE BLDG - SFR COMMERCIAL
19 333 PROFESSIONAL OFFICE BLDG - SINGLE & COMMERCIAL
I MULTI-STORY
20 347 TERMINAL - AIRPORT (PRIVATE & COMMERCIAL
COMMERCIAL) & BUS TERMINAL
20 348 MARINA - BOAT STORAGE COMMERCIAL
I 20 390 MARINE TERMINAL, BOAT PIER COMMERCIAL
21 325 RESTAURANT, CAFETERIAS COMMERCIAL
22 326 FAST FOOD RESTAURANT - DRIVE-IN, DINER COMMERCIAL
I 23 331 FINANCIAL INSTITUTION COMMERCIAL
24 330 INSURANCE COMPANY OFFICE - SINGLE OR COMMERCIAL
MULTI-STORY
I 25 543 REPAIR SERVICE SHOP COMMERCIAL
B-3
I
I
I LAND TYPE DOR
CODE CODE DESCRIPTION CATEGORY
I 25 544 COMMERCIAL LAUNDRY & DRY CLEANER COMMERCIAL
26 341 SERVICE STATION COMMERCIAL
26 544 SERVICE STATION LAUNDRY COMMERCIAL
I 27 339 AUTOMOBILE RENTAL AGENCY, USED CAR COMMERCIAL
LOT, TRAILER RENTAL, TRUCK & VAN RENTAL
27 340 BOAT SALE & MARINE EQUIPMENT COMMERCIAL
I 27 342 AUTOMOBILE, MOTORCYCLE, FARM COMMERCIAL
MACHINERY, TRACTOR TRAILER DEALERSHIP
27 343 AUTO GARAGE - GENERAL REPAIR COMMERCIAL
27 344 AUTO SERVICE CENTER COMMERCIAL
I 27 345 CAR WASH COMMERCIAL
27 346 CAR STORAGE - TRAILER STORAGE COMMERCIAL
28 261 MOBILE HOME - COOP RESIDENTIAL
I 28 314 MOBILE HOME PARKS RESIDENTIAL
28 315 CAMPGROUND - TRAVEL TRAILER PARK RESIDENTIAL
28 316 MOBILE HOME PARK - TOTAL RENTAL RESIDENTIAL
I 28 317 MOBILE HOME PARK - WIMIX USAGE RESIDENTIAL
29 329 WHOLESALE OUTLET, PRODUCE COMMERCIAL
WHOLESALER, MANUFACTURING OUTLET
I 30 329 NURSERY, ROADSIDE FRUIT STAND, FLORIST COMMERCIAL
SHOP, GREENHOUSE, LANDSCAPER, SOD,
SPRINKLER SYSTEM
31 351 DRIVE-IN THEATER, OPEN STADIUM COMMERCIAL
I 32 351 ENCLOSED THEATER COMMERCIAL
33 325 BAR, LIQUOR STORE WI LOUNGE, COCKTAIL COMMERCIAL
LOUNGE, NIGHT CLUB
I 34 350 BOWLING ALLEY, POOL HALL, ENCLOSED COMMERCIAL
ARENA, SKATING RINK, GYM
35 354 SPECIAL ATTRACTION COMMERCIAL
I 38 352 MINI GOLF COURSE, GOLF SCHOOL, DRIVING COMMERCIAL
RANGE
38 355 REGULATION, PAR 3 GOLF COURSE COMMERCIAL
39 312 HOTELS AND MOTELS (50 UNITS OR MORE) COMMERCIAL
I 39 313 HOTELS AND MOTELS (10-49 UNITS) COMMERCIAL
40 000 VACANT INDUSTRIAL LAND VACANT
40 251 INDUSTRIAL - COMMON AREA VACANT
I 40 290 VACANT INDUSTRIAL LAND VACANT
40 390 VACANT MARINE TERMINAL VACANT
40 520 VACANT INDUSTRIAL VACANT
I 41 330 OFFICE INDUSTRIAL COMMERCIAL
41 500 GENERAL WAREHOUSE INDUSTRIALlWAREHOUSE
41 505 GARAGE TYPE UNITS COMPLEX - RENTED TO INDUSTRIALlWAREHOUSE
I SMALL BUSINESSES, RETAIL, WHOLESALE OR
MANUFACTURING
41 520 LIGHT MANUFACTURING, SMALL EQUIPMENT INDUSTRIALlWAREHOUSE
I MFG. PLANT, ELECTRONIC, SMALL MACHINE
SHOP, INSTRUMENT MFG., PRINTING &
NEWSPAPER PLANT
41 590 MANUFACTURING NOT CLASSIFIED INDUSTRIALlWAREHOUSE
I ELSEWHERE
8-4
I
I
I LAND TYPE DOR
CODE CODE DESCRIPTION CATEGORY
I 41 897 INDUSTRIAL - VET EX INDUSTRIALIWAREHOUSE
42 510 HEAVY INDUSTRIAL & HEAVY EQUIPMENT INDUSTRIALlWAREHOUSE
MFG., LARGE MACHINE SHOP, FOUNDRY,
I STEEL FABRICATION PLANT, AIRCRAFT MFG.
PLANT, BOAT MFG.
43 521 LUMBER YARD OR SAW MILL
44 329 PACKING PLANT INDUSTRIALlWAREHOUSE
I 45 530 CANNERY, CITRUS PROCESSING INDUSTRIALlWAREHOUSE
46 530 OTHER FOOD PROCESSING PLANT INDUSTRIALlWAREHOUSE
47 530 CEMENT PLANT, ASPHALT PLANT, ROCK, INDUSTRIALlWAREHOUSE
I GRAVEL & CLAY PLANT
48 000 VACANT VACANT
48 540 PUBLIC BONDED WAREHOUSE - RENTAL TYPE INDUSTRIALlWAREHOUSE
I FOR VAN LINE
48 541 GENERAL WAREHOUSE FOR COMMERCIAL INDUSTRIALlWAREHOUSE
RETAILER, DISTRIBUTION TERMINAL,
TRUCKING TERMINAL, WAREHOUSE FOR
I MANUFACTURER (UPS)
48 542 MINI-STORAGE WAREHOUSE INDUSTRIALlWAREHOUSE
49 349 OPEN STORAGE INDUSTRIALlWAREHOUSE
I 50 110 AGRICUL TURAL AGRICUL TURAL
70 000 VACANT INSTITUTIONAL LAND VACANT
70 921 VACANT (RELIGIOUS SCHOOLS) VACANT
I 70 922 VACANT (PRIVATE SCHOOLS) VACANT
70 930 VACANT (CHURCH OWNED) VACANT
70 940 VACANT (LITERARY OWNED) VACANT
I 70 950 VACANT (CHARITABLE OWNED) VACANT
70 960 VACANT (HOSPITAL OWNED) VACANT
70 980 VACANT (NURSING HOME OWNED) VACANT
I 70 990 VACANT (CHARITABLE OWNED) VACANT
70 991 VACANT (HOMES FOR AGED OWNED) VACANT
70 XXX VACANT INSTITUTIONAL VACANT
I 71 353 CHURCH, CHURCH SCHOOL, CHURCH OWNED INSTITUTIONAL
BUILDING
71 921 RELIGIOUS SCHOOLS INSTITUTIONAL
71 930 CHURCH (INCL. SALVATION ARMY). CHURCH INSTITUTIONAL
I OWNED BLDG
72 353 SCHOOLS & COLLEGES INSTITUTIONAL
72 922 PRIVATE SCHOOL, COLLEGE, ACCREDITED INSTITUTIONAL
I VOCATIONAL SCHOOL; OTHER EDUCATIONAL
INSTITUTIONS
73 334 HOSPITAL INSTITUTIONAL
73 960 HOSPITAL INSTITUTIONAL
I 74 356 ALF (10 OR MORE UNITS), HOME FOR AGED NURSING HOME
74 991 HOMES FOR AGED, ALF(NON-PROFIT) NURSING HOME
75 334 ORPHANAGE, OTHER NON-PROFIT INSTITUTIONAL
I CHARITABLE SERVICE
75 990 NON-PROFIT CHARITABLE SERVICE INSTITUTIONAL
76 335 MORTUARY, CEMETERY, CREMATORIUM, INSTITUTIONAL
I FUNERAL HOME
8-5
I
I
I L.AND TYPE DOR
CODE CODE DESCRIPTION CATEGORY
I 77 353 CLUB, LODGE, UNION HALL, CIVIC CLUB, INSTITUTIONAL
HEALTH SPA, YWCA, YMCA, BOYS CLUB, GIRL
SCOUTS
I 77 950 CHARITABLE/FRATERNAL CLUBS, LODGES, INSTITUTIONAL
ETC.
77 951 COMMUNITY CENTER INSTITUTIONAL
77 992 LABOR UNION EDUCATIONAL PROPERTY INSTITUTIONAL
I 78 334 SANITARIUM, CONVALESCENT & REST HOME, NURSING HOME
NURSING HOME
78 980 SANITARIUM, CONVALESCENT & REST HOMES, NURSING HOME
I NURSING HOME (NON-PROFIT)
79 353 LITERARY, SCIENTIFIC & CULTURAL INSTITUTIONAL
ORGANIZATIONS
79 530 INDUSTRY - NON PROFIT INDUSTRIALlWAREHOUSE
I 79 940 LITERARY OR SCIENTIFIC, CULTURAL INSTITUTIONAL
81 910 MILITARY INSTITUTIONAL
83 920 PUBLIC SCHOOLS INSTITUTIONAL
I 84 911 STATE COLLEGE INSTITUTIONAL
84 920 COLLEGES (PUBLIC) INSTITUTIONAL
85 960 HOSPITAL (NON-PROFIT, EXEMPT) INSTITUTIONAL
I 86 912 COUNTY GOVERNMENT INSTITUTIONAL
86 918 TRANSIT AUTHORITY - COUNTY OWNED INSTITUTIONAL
PROPERTY
I 86 919 FIRE DEPARTMENT (VOLUNTEER) INSTITUTIONAL
87 911 STATE GOVERNMENT INSTITUTIONAL
87 923 SOUTHWEST FLORIDA WATER MANAGEMENT INSTITUTIONAL
DISTRICT
I 88 910 FEDERAL GOVERNMENT - OTHER THAN INSTITUTIONAL
MILITARY & NATIONAL PARKS/REC. AREAS
89 913 CITY GOVERNMENT INSTITUTIONAL
I 89 924 PINELLAS PARK WATER MANAGEMENT INSTITUTIONAL
DISTRICT
90 914 LEASEHOLD INTEREST-COUNTY INSTITUTIONAL
I 90 915 LEASEHOLD INTEREST - CITY INSTITUTIONAL
90 916 LEASEHOLD INTEREST-STATE INSTITUTIONAL
91 360 ELECTRIC POWER COMPANY (FLORIDA INDUSTRIALlWAREHOUSE
I POWER, TAMPA ELEC.) EASEMENT, OFFICE &
SUB-STATION
91 361 TELEPHONE COMPANY PROPERTY - OFFICE & COMMERCIAL
BUILDING
I 91 364 WATER & SEWER PLANTS (PRIVATE) INDUSTRIALlWAREHOUSE
91 365 RADIO & TV STATIONS, CABLE TV RECEPTION I NDUSTRIALlWAREHOUSE
STATION
91 369 OTHER UTI LITES - TELEGRAPH - PIPELINES INDUSTRIALlWAREHOUSE
I (PRIVATE)
91 917 PINELLAS COUNTY SANITARY DISTRICT INSTITUTIONAL
92 369 MINING LAND - EXTRACTIVE INDUSTRY INDUSTRIALlWAREHOUSE
I 93 369 SUBSURFACE RIGHTS (PIPELINE, TUNNEL) INDUSTRIALlWAREHOUSE
94 000 VACANT VACANT
I
8-6
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
IMPROVEMENT
CODE
01
03
04
05
06
07
08
09
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
40
41
43
44
89
90
91
92
APPENDIX C
PINELLAS COUNTY IMPROVEMENT CODES
DESCRIPTION
SINGLE FAMILY
DUPLEXlTRIPLEX
SINGLE FAMIL Y-RES/COMM USE
MOBILE HOME
REStO CONVERTED MULTI-FAMILY
MOTEURES (COTTAGE)
LOW COST SINGLE FAMILY
UNIQUE SINGLE FAMILY
MULTIPLE RESIDENTIAL
HI-RISE APARTMENTS>3
MOTEUHOTEL <3
HOTEUMOTEL>3
ALF'S
NURSING HOMES
SERVICE STATION
THEATERS
SHOPPING CENTERS
RETAIL W/APTS
STORES, RETAIL
DEPT STORES
CONVIENCE STORES
FOOD BOOTH
RECREATIONAL
REST/LOUNGE/DRIVE-IN REST
MARKETS
DISCOUNT STORES
SHOPPING MALLS
FAST FOOD
OFFICES
BRANCH BANK/FREE STANDING
VET BLDGS
MEDICAL OFFICE
AUTO SHOWROOM
HOSPITAL
MORTUARIES
WAREHOUSE
SERVICE GARAGE
PRE-ENGINEERED METAL
MANUFACTURING/FACTORY
NON-PROFIT CHARITIES
CHURCHES
USF
ST. PETE JR. COLLEGE
CATEGORY
RESIDENTIAL
MULTI-FAMILY
RESIDENTIAL
RESIDENTIAL
MULTI-FAMILY
MULTI-FAMILY
RESIDENTIAL
RESIDENTIAL
MULTI-FAMILY
MULTI-FAMILY
COMMERCIAL
COMMERCIAL
NURSING HOME
NURSING HOME
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
INSTITUTIONAL
INSTITUTIONAL
INDUSTRIALlWAREHOUSE
COMMERCIAL
INDUSTRIALlWAREHOUSE
INDUSTRIALlWAREHOUSE
INSTITUTIONAL
INSTITUTIONAL
INSTITUTIONAL
INSTITUTIONAL
C-1
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
IMPROVEMENT
CODE DESCRIPTION
CATEGORY
93 FEDERAL
94 EDUCATIONAL
95 ClUB~lODGES
96 STATE
97 COU NTY
98 CITY
99 CITY PUBLIC HOUSING
INSTITUTIONAL
INSTITUTIONAL
INSTITUTIONAL
INSTITUTIONAL
INSTITUTIONAL
INSTITUTIONAL
MULTI-FAMilY
C-2