§ 52.03. Definitions.

When used in this Ordinance, the following terms shall have the following meanings, unless the context clearly requires otherwise:

Annual Assessment Resolution means the resolution described in Section 52.13 hereof, approving an Assessment Roll for a specific Fiscal Year.

Assessment means a special assessment imposed by the City pursuant to this Ordinance to fund the Capital Cost and related expenses of Local Improvements or the Operating Cost of Local Services.

Assessment Area means any of the municipal special benefit areas created by resolution of the City Council pursuant to Section 52.05 hereof, that specially benefit from a Local Improvement or Local Service.

Assessment Coordinator means the person appointed to administer Assessments imposed pursuant to this Ordinance, or such person's designee.

Assessment Roll means the special assessment roll relating to Local Improvements or Local Services, approved by a Final Assessment Resolution or an Annual Assessment Resolution pursuant to Section 52.12 or Section 52.13 hereof.

Assessment Unit means the apportionment unit utilized to determine the Assessment for each parcel of property, as set forth in the Initial Assessment Resolution. "Assessment Units" may include, by way of example and not limitation, one or a combination of the following: front footage, land area, improvement area, equivalent residential connections, permitted land use, trip generation rates, rights to future trip generation capacity under applicable concurrency management regulations, property value or any other physical characteristic or reasonably expected use of the property that is related to the Local Improvement or Local Service to be funded from proceeds of the Assessment.

Capital Cost means all or any portion of the expenses that are properly attributable to the land acquisition for and the design, construction (including reasonable contingencies for construction cost increases and change orders), installation, reconstruction, acquisition, and renewal or replacement (including, but not limited to, demolition, environmental mitigation and relocation) of Local Improvements under generally accepted accounting principles and that are, under such principles, properly chargeable to the capital account of such Local Improvement; any amounts necessary to reimburse the City for funds advanced for Capital Cost and for interest on any interfund or intrafund loan(s) made for such purposes; and all or any portion of the costs related to the Obligations, the issuance thereof, and to the collection of the Assessment, including, but not limited to, capitalized interest, cost of funding a reserve account, attorneys fees, remarketing fees, credit or liquidity facility fees, municipal bond insurance costs, and any charge by the Orange County Tax Collector or Orange County Property Appraiser.

City means the City of Orlando, Florida.

Clerk means the City Clerk or Deputy City Clerk of the City of Orlando, Florida.

Council means the City Council of the City of Orlando, Florida.

Final Assessment Resolution means the resolution described in Section 52.12 hereof, which shall confirm, modify or repeal the Initial Assessment Resolution and which shall be the final proceeding for the imposition of an Assessment.

Fiscal Year means the period commencing on October 1 of each year and continuing through the next succeeding September 30, or such other period as may be prescribed by law as the fiscal year for the City.

Government Property means property owned by the United States of America, the State of Florida, a county, a special district, a municipal corporation, or any of their respective agencies or political subdivisions.

Initial Assessment Resolution means the resolution described in Section 52.08 hereof, which shall be the initial proceeding for the imposition of an Assessment.

Local Improvement means a capital improvement constructed or installed by the City for the special benefit of a neighborhood or other local area within the City.

Local Service means a service provided by the City for the special benefit of a neighborhood or other local area within the City.

Obligations means bonds or other evidence of indebtedness including but not limited to, notes, commercial paper, capital leases, interfund or intrafund loans, or any other obligation issued or incurred to finance any portion of the Capital Cost of Local Improvements and secured, in whole or in part, by proceeds of the Assessments.

Operating Cost means all or any portion of the expenses (other than Capital Costs) that are properly attributable to Local Services under generally accepted accounting principles, including, without limiting the generality of the foregoing, reimbursement to the City for any funds advanced for Local Services, and interest on any interfund or intrafund loan for such purpose and all or any portion of the costs related to the Obligations, the issuance thereof, and to the collection of the Assessment, including, but not limited to, capitalized interest, cost of funding a reserve account, attorneys fees, remarketing fees, credit or liquidity facility fees, municipal bond insurance costs, and any charge by the Orange County Tax Collector or Orange County Property Appraiser.

Ordinance means this Home Rule Special Assessment Ordinance.

Pledged Revenue means, as to any series of Obligations, (A) the proceeds of such Obligations, including investment earnings, (B) proceeds of Assessments specifically pledged to secure the payment of such Obligations, and (C) any other legally available non-ad valorem revenue, if any, pledged at the Council's sole option to secure the payment of such Obligations, as specified by the ordinance or resolution authorizing such Obligations.

Property Appraiser means the Orange County Property Appraiser.

Resolution of Intent means the resolution expressing the Council's intent to collect Assessments on the ad valorem tax bill required by the Uniform Assessment Collection Act.

Tax Collector means the Orange County Tax Collector.

Tax Roll means the real property ad valorem tax assessment roll maintained by the Property Appraiser for the purpose of the levy and collection of ad valorem taxes.

Uniform Assessment Collection Act means Florida Statutes §§ 197.3632 and 197.3635, or any successor statutes authorizing the collection of non-ad valorem assessments on the same bill as ad valorem taxes, and any applicable regulations promulgated thereunder.

(Ord. of 1-22-1996, Doc. #29102)