Summary of Major Problems and Corrective Actions for Fair, Legal and Non-Discriminatory County Relationship v -;; CITY OF
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800 SEMINOLE ROAD
--- -- ---- ATLANTIC BEACH,FLORIDA 32233-5445
N TELEPHONE(904)247-5800
FAX(904)247-5805
SUMMARY OF MAJOR PROBLEMS AND CORRECTIVE ACTIONS
FOR
A FAIR, LEGAL AND NON-DISCRIMINATORY COUNTY RELATIONSHIP
WITH
THE CITY OF ATLANTIC BEACH
October 20 , 1992
GENERAL
COUNTY MILLAGE
I . PROBLEM:
The millage levied by Jacksonville on Atlantic Beach
Property Owners is discriminatory. Atlantic Beach property
Owners pay city and county millage to Jacksonville , whereas by
law they are solely responsible for only county services .
NEED:
There is a need for a minimum of not less than a four
mill reduction in county property taxes for Atlantic Beach
Property Owners and a sharing of revenues with Atlantic Beach.
The reduction would require an adjustment to the 18 . 8% differ-
ential in the Inter-local Agreement to equal the reduction
negotiated for 1983 . Since Atlantic Beach receives only
county services from Jacksonville , Atlantic Beach Property
Owners must only pay a county ad valorem. Jacksonville has to
subtract its city millage from its total millage , 11 . 3 , to
arrive at a county millage for Atlantic Beach Property Owners .
SPECIFIC PROBLEMS AMONG 22 LISTED SERVICES
RESCUE SERVICE
II . PROBLEM:
Atlantic Beach' s residents received only half of the
rescue service that is provided by Jacksonville to its
residents . Atlantic Beach has to provide the other half of
the service to its residents by sending a fire crew to each
call . Jacksonville provides back-up for only its own
residents . This back-up service is a requirement of the
Inter-local Agreement .
NEED:
Jacksonville should contract , for a fee with Atlantic
Beach for the County Rescue Service it is unable to provide .
The cost for this service is $300 ,000 in 1993 .
ORGANIZED REGIONAL RECREATION
PROVIDED BY ATLANTIC BEACH
III . PROBLEM:
We have shown by several measures that at least 50% of
the people that use Atlantic Beach' s Recreation Facilities for
organized sports are Jacksonville residents . The influx of
Jacksonville residents puts a severe strain on the Atlantic
Beach Recreation Program. It is an expenditure of Atlantic
Beach tax funds that should not be borne by Atlantic Beach
residents .
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NEED:
Jacksonville should provide Atlantic Beach with a mis-
cellaneous appropriation to accommodate the county residents
who use the Atlantic Beach recreation facilities for organized
sports . This practice would be consistent with what the
Council now does in other parts of Jacksonville . The amount
of the miscellaneous appropriation should be $75 , 000 for 1993 .
LIFEGUARDS , BEACH CLEAN-UP AND MAINTENANCE
IV. PROBLEM:
Jacksonville does not help with ocean lifeguards , beach
clean-up and maintenance in Atlantic Beach. The Beach is
recognized as a county wide recreation area but all costs are
borne by Atlantic Beach residents .
NEED:
The County government must contract with Atlantic Beach
to continue to provide lifeguards , beach clean-up and mainten-
ance . The cost for these services , in 1993 , will be $175 ,000 .
ANIMAL CONTROL ENFORCEMENT
V. PROBLEM:
Jacksonville provides only twenty-five percent (25%) of
the animal control service to Atlantic Beach that it does for
its residents . Because a lack of services , Atlantic Beach has
had to employ its own animal control officer , purchase a
truck , special equipment , etc .
NEED:
Jacksonville should reimburse Atlantic Beach for the
animal control service it is required to provide . The cost of
such a reimbursement would be $25 ,000 for 1993 .
SHARING OF REVENUE
VI . PROBLEM:
Jacksonville , as a City/County Government , receives a
variety of revenues from Atlantic Beach. The County revenue
should only go to Jacksonville , the City portion to Atlantic
Beach. For example---fee charged to JEA in lieu of taxes ,
fees from fire-rescue service .
NEED:
Jacksonville must refund the city portion of revenues
it collects from Atlantic Beach. The estimated amount of
revenue which should be returned to Atlantic Beach is approx-
imately $300 ,000 .
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POLICE PATROL IN COUNTY AREAS
VII . PROBLEM:
Atlantic Beach answers calls outside its jurisdiction
for the Jacksonville Sheriff ' s Office without being compen-
sated . More than 700 calls a year are answered by Atlantic
Beach Police for Jacksonville and Jacksonville residents .
NEED:
Jacksonville should reimburse Atlantic Beach for calls
answered on its behalf . The estimated cost of these services
was $75 ,000 for 1992 . For 1993 with current growth and cost
projections the estimated cost will be considerably higher .
COUNTY ROADS AND EQUIPMENT
VIII . PROBLEM:
Jacksonville does not provide any county road work or
services in Atlantic Beach. Also , the County does not main-
tain its drainage ditches or accesses to state roads within
Atlantic Beach.
NEED:
Jacksonville should set up a credit for Atlantic Beach
to use the county' s already available heavy equipment when
needed . Cost for using such equipment could be a painless
part payment of other inequities in the Inter-local Agreement .
The cost for this service is estimated at $100 ,000 . In addi-
tion, Jacksonville should consider assisting in the develop-
ment of Atlantic Blvd . at Town Center as a county road . The
Town Center Roadway serves as a major access to and from the
Ocean for all county residents . The County share would be
$100 ,000.
HOSPITALS - INDIGENT CARE
IX. PROBLEM:
Jacksonville does not provide any indigent care funding
for the publicly owned hospital at the Beach while claiming
inordinate fees for similar services at University Hospital .
Atlantic Beach residents are unlawfully taxed for both areas .
NEED:
Jacksonville must provide funding to the Beaches
Hospital Taxing District (BHTD) for indigent care . Another
option would be to reduce , in addition to other reductions
previously discussed , the County millage at the Beach equal to
the Taxing District ' s millage . Either one of these options
might resolve the double taxation discrimination that now
exists for Atlantic Beach property owners .
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FIRE SERVICE PROVIDED TO JACKSONVILLE
X. PROBLEM:
Atlantic Beach is called on by the Jacksonville Fire
Department for fire assistance on a regular basis to more than
12 , 000 Jacksonville residents in the Mayport and surrounding
areas . The demand for assistance by Jacksonville puts a
strain on Atlantic Beach' s limited fire resources while being
an added expense to the Atlantic Beach Tax Payer .
NEED:
Jacksonville must reimburse Atlantic Beach for the fire
service provided to Jacksonville residents . The reimbursement
should be made payment for services or a reduction in taxes .
The cost of this service is $25 ,000 for 1993 .
REOPENING
OF THE
INTER-LOCAL AGREEMENT
XI . PROBLEM:
The Inter-local Agreement hasn' t been open for review
and change since its inception ten years ago though its lang-
uage clearly infers change as conditions differ over the
years . It has not been applicable for Atlantic Beach for over
four years , a fact brought to the County Administration
regularly by the Mayor of Atlantic Beach. During 1992 ,
Jacksonville fiscal experts admitted to an overpayment by
Atlantic Beach Tax Payers of not less than $487 ,000 , a figure
considerably lower than estimated by our own fiscal investi-
gators using the Duval County bases as the first phase of the
recalculation. The final figure estimated by the Atlantic
Beach Task Force showed an overpayment closer to $3 , 500 , 000 .
NEED:
A formal process whereby the Inter-local Agreement is
opened for review and change on an annual basis is essential .
Funding and population needs change rapidly on a regular
basis . These changes dictate the need for annual reviews of
the Inter-local Agreement . Of course basic to any such action
is the requirement for modern, up-to-date systems of
accounting for city as compared with county activities and
corresponding funding . It is recommended that the agreement
ratified be reexamined biennially with an annual review
permissive and only omitted for single year by mutual consent
of both parties .