Res 49-84 RESOLUTION NO. 49-84
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF DELRAY
BEACH, FLORIDA, IDENTIFYING SERVICES RENDERED BY PALM
BEACH COUNTY WHICH PROVIDE NO REAL AND SUBSTANTIAL
BENEFIT TO PROPERTY OR RESIDENTS WITHIN THE CITY OF
DELRAY BEACH AND WHICH ARE FINANCED FROM COUNTY-WIDE
REVENUES AND AD VALOREM TAXES; PETITIONING THE BOARD
OF COUNTY COMMISSIONERS OF PALM BEACH COUNTY, FLORIDA
TO DEVELOP APPROPRIATE MECHANISMS TO FINANCE SUCH
SERVICES PURSUANT TO SECTION 125.01(6)(a) and (?), FLORIDA
STATUTES; PROVIDING FOR APPROVAL OF KELTON STUDY AND
TRANSMITTAL OF COPY OF SAID STUDY; AUTHORIZING AND
DIRECTING THE CITY CLERK TO TRANSMIT A CERTIFIED COPY
OF THIS RESOLUTION TO THE BOARD OF COUNTY COMMIS-
SIONERS OF PALM BEACH COUNTY, FLORIDA; PROVIDING AN
EFFECTIVE DATE.
WHEREAS, Article VIII, Section l(h) of the 1968 revision to the Constitution
of the State of Florida prohibits the taxation of property situated within municipalities.
for services rendered by the County exclusively for the benefit of property or resi-
dents in the unincorporated area of the County; and,
WHEREAS, the Florida Supreme Court has determined the provisions of Article
VIII, Section l(h) are self-executing; and,
WHEREAS, the Florida Supreme Court has further interpreted the aforesaid
constitutional prohibition to extend to those facilities and services which are of no real
and substantial benefit to property or residents situated within municipalities; and,
WHEREAS, Section 125.01(6)(a), Florida Statutes, provides procedures for the
governing body of a municipality to petition to Board of County Commissioners for relief
from above-described conditions; and,
WHEREAS, Section 125.01(7), Florida Statutes, requires Boards of County
Commissioners to expend an County revenues, excepting those obtained specially from
or on behalf of a municipal service taxing unit, special district, unincorporated area,
service area, or program area, for County-wide services, programs and projects; and,
WHEREAS, the City of Delray Beach has conducted and completed a study
which identifies and itemizes services rendered by Palm Beach County, financed by
County-wide revenues and ad valorem taxes, and which provide no real and substantial
benefits to residents and taxpayers of the City of Delray Beach; and,
WHEREAS, the City Council of the City of Delray Beach, Florida, a munici-
pality within Palm Beach County, Florida, has previously petitioned the Board of
County Commissioners of Palm Beach County to develop an appropriate mechanism to
finance the activities and services identified in Resolutions No. ?4-?8, 79-81, 71-82 and
this Resolution of the City of Delray Beach, either by taxes, special assessments, or
service charges levied solely upon residents or property in the unincorporated areas of
Palm Beach County, by the establishment of a municipal service taxing or benefit unit
pursuant to Section 125.01(1)(q), Florida Statutes, or by remitting to the City of
Delray Beach, Florida, the identified cost of said services paid by the taxes levied
upon the property situate within the City of Delray Beach, Florida; and,
WHEREAS, the Board of County Commissioners is now engaged in activities
preparatory to the adoption of its budget for the 1984-85 fiscal year; and,
WHEREAS, the City of Delray Beach, Florida, has, and does hereby find and
determine that the services described in Section 1 below, now financed from
County-wide revenues are rendered specifically for the benefit of the property or
residents in the unincorporated areas and the property owners in the City of Delray
Beach receive no real or substantial benefits from said services.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY
OF DELRAY BEACH, FLORIDA, AS FOLLOWS:
Section 1. That pursuant to Section 125.01(6)(a), Florida Statutes, the
following services are hereby identified to the Board of County Commissioners of Palm
Beach County, Florida, as being rendered specially or exclusively for the benefit of
property or residents in the unincorporated areas of the County, and/or as being of no
real and substantial benefit to property or residents located within the City of Delray
Beach, Florida, and therefore should continue to be financed from unincorporated
revenues:
A. Municipal Service Taxing District Administration
B. Building
C. Contractorts Licensing
D. Planning
E. Zoning
F. Board of Adjustment
G. Planning Commission
II. Examining Board
I. Building Board of Appeals
J. Building Code Advisory Board ~ Products
K. Lot Cleaning
L. Fair Share Ordinance - Municipal Service Taxing District
M. Abandoned Auto Disposal
N. County Fire Control
O. Encineering - Land Development
Section 2. That pursuant to Section 125.01(6)(a), Florida Statutes, the
following services are hereby identified to the Board of County Commissioners of Palm
Beach County, Florida, as being rendered specially or exclusively for the benefit of
property or residents in the unincorporated areas of the County, and/or as being of no
real and substantial benefit to property or residents located within the City of Delray
Beach, Florida although financed from County-wide revenues.
A. All costs of Sheriffts Road Patrol including related administrative and
overhead expenses.
B. All costs of the Detective and Investigative Division as provided by the
Sherifi's Department including related administrative and overhead
expenses.
C. All costs of services for the construction and maintenance of local
unclassified County roads and bridges, such as subdivision streets,
roads, bridges, alleys, rights-of-way, easements, unpaved roads, and
shell rock roads, including EnKineering, Administration, Construction
Coordination, Survey, Design, Land Acquisition, Land Development,
Traffic Control, Signage, Striping and Drainage, including all direct and
indirect administrative and overhead expenses.
D. Parks and Recreation Department construction and maintenance of neigh-
borhood parks and recreation areas including all direct and indirect
administrative and overhead expenses.
Section 3. That the Board of County Commissioners of Palm Beach County,
Florida, is hereby petitioned to develop appropriate mechanisms and take appropriate
actions under the provisions of Section 125.01(6)(a), Florida Statutes, to finance the
aforesaid services, facilities and activities from revenues other than those derived from
taxation, assessments, or service charges on property or residents within the City of
Delray Beach.
Section 4. The Board of County Commissioners of Palm Beach County,
Florida, is further petitioned to utilize to the extent necessary, Florida Statutes
1129.021 to secure additional appropriate data from various County officers.
2 RES. NO. 49-84
Section 5. The Board of County Commissioners of Palm Beach County,
Florida, is petttior~ed to retu~m to the City of Delray Beach the amount of taxes, ser-
vice charges and/or other revenues paid by residents and taxpayers of the City of
Delray Beach as well as ail other revenues excepting those revenues obtained specially
from or on behaif of a municipai service taxing unit, special district, unincorporated
area, service area, or program area, as set forth in Florida Statutes §125.01(7), to the
extent utilized to finance services identified in Sections 1 and 2 of this Resolution, for
fiscai year 1982-83, and for each ensuing fiscai year, until such time as alternate
financing mechanisms have been implemented and "double taxation" conditions have
ceased to exist.
Section 6. That the study entitled "An Anaiysts of Possible Double Taxation
in Palm Beach County" and dated June 1, 1983 is hereby adopted and approved, and a
copy of same is hereby directed to be transmitted to the Board of County Commis-
sioners.
Section 7. The City Clerk 'is hereby directed to transmit a certified copy of
this Resolution to the Board of County Commissioners of Paim Beach County, Florida.
Section 8. This Resolution shall take effect immediately upon adoption.
PASSED AND ADOPTED in regular session on this the 26th day of
June , 1984.
ATTEST:
3 RES. NO. 49-84