§ 29-53. General findings.

It is hereby ascertained, determined, and declared that:

(1)

Pursuant to Article VIII, section 1, Florida Constitution, and F.S. §§ 125.01 and 125.66, the board has all powers of local self-government to perform county functions and to render county services in a manner not inconsistent with law, and such power may be exercised by the enactment of county ordinances.

(2)

Article VII, sections 1 and 9, Florida Constitution, provide that all forms of taxation except ad valorem taxes levied upon real estate and tangible personal property are preempted to the state except as provided by general law. F.S. § 125.271, as acknowledged in the express statements of statutory construction contained in subsection (3) of such statutory authorization, is general law authorization of a tax available to be levied by a qualified county to fund the cost of emergency medical services as contemplated in Article VII, sections 1 and 9, Florida Constitution.

(3)

F.S. § 125.271, requires that the tax assessment authorized be apportioned among benefited property pursuant to a reasonable methodology that charges the parcel in proportion to the benefit received from the emergency medical services provided by the county.

(4)

The tax assessment levied pursuant to F.S. § 125.271, constitutes a non-ad valorem assessment within the scope of the collection procedures provided in the Uniform Non-Ad Valorem Assessment Act.

(5)

The purpose of this article is to (i) levy the EMS tax assessment to fund the cost of emergency medical services provided by the county; (ii) provide a procedure to establish a reasonable methodology that apportions and levies the EMS tax assessment against a parcel of property for the cost of emergency medical services in proportion to the benefit the parcel receives from such service; and (iii) to provide for the method of collection of the tax authorized in F.S. § 125.071.

(6)

The EMS tax assessment to be levied using the procedures provided in this article is levied by the board, not the clerk, property appraiser or tax collector. The dues of the clerk, property appraiser and tax collector under the provisions of this article and the Uniform Assessment Collection Act are ministerial.

(Ord. No. 2009-03, § 1.03, 7-29-09)