Sanford consultant briefs commission on why proposed fire assessment follows Florida law after Ocala refunds

Sanford — A consultant told the Sanford City Commission on Aug. 25 that the city’s proposed non ad valorem fire assessment meets Florida statutory and case-law requirements and is unlikely to face the legal fate of a fee the courts struck down in Ocala.

Mike Burton, a consultant who said he designed the Cape Coral assessment methodology and served as an expert witness there, summarized two Florida cases and explained the difference between a utility “fee” and a statutorily governed non ad valorem “assessment.” He said Ocala’s 2011–2020 fire services charge was imposed as a utility fee and later found by the courts to be an unconstitutional tax; the courts ordered refunds of about $80 million. "In 2020, the courts found the fire services fee to be an unconstitutional tax," Burton said.

Burton told commissioners Sanford’s draft assessment follows the state’s non ad valorem statutes and the two-tier “availability/readiness-to-serve” method validated by the Florida courts in Cape Coral. "Once the Florida Supreme Court affirms an assessment, other municipalities can safely adopt the same approach without fear of it being…