§ 46-124. Authorization for exemptions and hardship assistance.

(a)

The city commission, in its sole discretion, shall determine on an annual basis whether to provide exemptions from payment of the fire rescue assessment for government property or institutional property whose use is exempt from ad valorem taxation under Florida law.

(b)

The city commission, in its sole discretion, shall determine on an annual basis whether to provide a program of hardship assistance to city residents who are living below or close to the poverty level and are at risk of losing title to their homes as a result of the imposition of the fire rescue assessments.

(c)

On an annual basis, the city commission shall designate the funds available to provide any exemptions or hardship assistance. The provision of an exemption or hardship assistance in any one year shall in no way establish a right or entitlement to such exemption or assistance in any subsequent year and the provision of funds in any year may be limited to the extent funds are available and appropriated by the city commission. Any funds designated for exemptions or hardship assistance shall be paid by the city from funds other than those generated by the fire rescue assessment.

(d)

Any shortfall in the expected fire rescue assessment proceeds due to any hardship assistance or exemption from payment of the fire rescue assessments required by law or authorized by the city commission shall be supplemented by any legally available funds, or combination of such funds, and shall not be paid for by proceeds or funds derived from the fire rescue assessments. In the event a court of competent jurisdiction determines any exemption or reduction by the city commission is improper or otherwise adversely affects the validity of the fire rescue assessment imposed for any fiscal year, the sole and exclusive remedy shall be the imposition of a fire rescue assessment upon each affected tax parcel in the amount of the fire rescue assessment that would have been otherwise imposed save for such reduction or exemption afforded to such tax parcel by the city commission.

(Ord. No. 08-43, § 2.08, 8-14-08)