The Issue Whether or not the Petitioner is liable for tax, penalties and interest under the authority of Chapter 212, Florida Statutes, on certain purchases, rentals/leases and repairs to capital equipment made by the Petitioner on paging equipment, for the audit period October 1, 1974 through September 30, 1977. The audit also considers the purchase of office supplies in the aforementioned period, but for the purposes of this hearing the Petitioner is not contesting the imposition of tax, penalty and interest on those items. Furthermore, the Petitioner does not contest the mathematical calculations in arriving at the tax as set forth in the Notice of Proposed Assessment; instead, it is an attack on the right of the Respondent to affect such a tax against the Petitioner on the items in dispute.
Findings Of Fact This cause came on for consideration based upon the Petition filed by Gabriel Communications Corporation protesting a proposed deficiency of sales tax liability asserted by the Respondent, the Florida Department of Revenue, by its 1st Revised Notice of Proposed Assessment of Tax, Penalties and Interest Under Chapter 212, Florida Statutes. The contents of that 1st Revised Notice of Proposed Assessment, to include the worksheets of the Respondent's Tax Examiner, may be found as the Respondent's Composite Exhibit No. 1 admitted into evidence. The proposed assessment contains claims for tax, penalties and interest on the Petitioner's purchase, rentals/lease and repair to capital equipment; to wit, pagers made by the Petitioner. The purchases and rentals/leases were involved in transactions between the Petitioner and certain suppliers to the Petitioner and the repairs pertain to materials necessary to keep the pagers in working order. There are additional items in the audit which concern certain office supplies purchased by the Petitioner for which sales tax was not paid; however, for the purposes of this proceeding those items are not contested by the Petitioner. Moreover, Gabriel Communications Corporation does not contest the amount of the assessment, assuming that the Respondent is entitled in law to make the assessment on the matters in dispute. Gabriel Communications Corporation is a Florida corporation and a holder of a Certificate of Public Convenience and Necessity issued by the Florida Public Service Commission, which certificate authorizes Gabriel to provide radio, telephone and paging services to the public in certain areas in Florida. The Petitioner's corporate office is in Fort Lauderdale, Florida. Gabriel Communications Corporation is one of forty-three organizations licensed by the Public Service Commission of the State of Florida as a radio common carrier. (The conclusion is borne out in the late-filed exhibit of the Petitioner, which is Exhibit No. 5, admitted into evidence, being a statement from the Commission Clerk for the Florida Public Service Commission.) The tax that the Respondent is attempting to impose in this matter is a tax on the pagers which the Petitioner has purchased or rented/leased from suppliers to be provided to the Petitioner's customers to assist in establishing the paging services which the Petitioner offers to those customers. The proposed tax also involves a tax asserted against the Petitioner on those items of inventory which the Petitioner purchases from its suppliers for purposes of making repairs to the equipment its customers are utilizing. The focus of the Petitioner's argument in support of this Petition is centered on the provision of Rule 12A-1.46(8) (i), Florida Administrative Code, which in discussing taxation involving telephone, telegraph and other communication services by radio common carrier states as follows: "(8) Radio Common Carriers. * * * The charge by the radio common carrier for one-way pocket pager service is exempt." In the view of the Petitioner this means that the entire transaction between the Petitioner and its customers involving paging services, to include the initial purchase or rental/lease of pagers from its suppliers and repairs thereto, would be exempt from any tax under Chapter 212, Florida Statutes. The Petitioner supports its argument in this vein by citing Attorney General's Opinion 68-62, dated 1968, dealing with an interpretation of Section 212.05(5), Florida Statutes, and the subsequent Florida Revenue Commission ruling No. 068-56 of June 27, 1978. That section, 212.05(5), Florida Statutes, states: (5) At the rate of 4 percent on charges for all telegraph messages and long distance telephone calls beginning and terminating in this state; on recurring charges to regular subscribers for local telephone service and for wired television service; on all charges for the installation of telephonic, wired television, and telegraphic equipment; and, at the same rate, on all charges for electrical power or energy. Telephone and telegraph services originating within this state and completed outside this state or originating outside this state and completed within this state are not taxable. The provisions of s. 212.17(3), regarding credit for tax paid on charges subsequently found to be worthless, shall be equally applicable to any tax paid under the provisions of this section on charges for telephone and telegraph services and electric power subsequently found to be uncollectible. The word 'charges' in this subsection shall not include any excise or similar tax levied by the federal government, any political subdivision of the state, or any municipality upon the purchase or sale of telephone, wired television or telegraph service, or electric power, which tax is collected by the seller from the purchaser." The Petitioner makes a further argument that the provision which the Respondent relies on in proposing its assessment does not have application. That provision is Rule 12A-1.46(8)(e), Florida Administrative Code, and it reads: "(8) Radio Common Carriers. * * * (e) Sales, rentals or repairs of machines, equipment, parts or accessories to a radio common carrier for its use in providing communication services are taxable. This includes parts and materials used by radio common carriers in the repair and installation of their own communication equipment. When purchasing equipment for resale or for exclusive rental, a radio common carrier should furnish its supplier a resale certificate in lieu of paying the tax." The Petitioner doesn't feel that this provision has application to it because of the perception that the sale-rental or repair of equipment is not for purposes of the radio common carrier's use in providing communication service, but is for the benefit of the ultimate consumer/customer of the Petitioner. Finally, the Petitioner argues that if a tax should be allowed, it should be on the arrangement between the Petitioner and the customer, on the theory that the arrangement involves the rental of a pager by the customer and the Respondent should not make that tax have retroactive application to the transactions in question. From the point of view of the Respondent, Section 212.21(2), Florida Statutes, establishes the general proposition that tax shall be levied for sales and rentals considered under Chapter 212, Florida Statutes, except to the extent that those transactions were specifically exempted. To the Respondent, the only exemption in application is that exemption found in Rule 12A-1.46(8)(i), Florida Administrative Code, and that only pertains to the one-way pocket pager service, not as Rule 12A-1.46(8)(e), Florida Administrative Code, sets out, the, "sales, rentals or repairs of machines, equipment, parts or accessories to a radio common carrier for its use in providing communication services." In the position of the Respondent, the purchase or rental of equipment and the repair to that equipment made by the Petitioner are for its own use in providing the separate exempt service to the Petitioner's customers. After analyzing the arguments in behalf of the parties, the Respondent's position is found to be persuasive. Although the service charges made by the Petitioner to its consumer are exempt from taxation, under authority of Rule 12A-1.46(8)(i), Florida Administrative Code, the purchase or rental/lease and repair to the capital equipment of the Petitioner which it uses in providing that service to its consumers are taxable pursuant to Rule 12A- 1.46(8)(e), Florida Administrative Code. There flows from that tax liability certain interest charges not to exceed a total penalty of 25 percent in the aggregate (see Section 212.12(2), Florida statutes). However, the Respondent may for good cause shown compromise those penalties after investigation reveals that the penalty would be too severe or unjust (see Section 212.12(5), Florida statutes). In view of the testimony offered by a number of radio common carriers in the State of Florida licensed by the Florida Public Service Commission to the effect that they misunderstood the tax liability under Rule 12A-1.46(8)(e), Florida Administrative Code, and the acknowledgement of the undersigned of that difficulty, it would be recommended that no penalty be imposed in this instance. (A review has been made of the proposed findings of fact and conclusions of law submitted, and they have been utilized in this Recommended Order in those instances in which the proposals were deemed to be appropriate.)
Recommendation Upon a full consideration of the facts in this cause, it is recommended that the Petitioner be required to pay the tax and applicable interest due and owed under the 1st Revised Notice of Proposed Assessment of Tax, Penalties and Interest, which is the subject of this case. It is further recommended that the penalties be waived. DONE and ENTERED this 29th day of August, 1978, in Tallahassee, Florida. CHARLES C. ADAMS Hearing Officer Division of Administrative Hearings 1230 Apalachee Parkway Tallahassee, Florida 32399-1550 (904) 488-9675 Filed with the Clerk of the Division of Administrative Hearings this 29th day of August, 1978 COPIES FURNISHED: John D. Moriarty, Esquire Department of Revenue Room 104, Carlton Building Tallahassee, Florida 32304 John W. Costigan, Esquire Post Office Box 669 Tallahassee, Florida Maxie Broome, Jr., Esquire Department of Legal Affairs The Capitol Tallahassee, Florida 32304
The Issue Whether Petitioner is entitled to credit for her answers to questions 55 p.m. and 56 p.m. on the Fundamentals of Engineering portion of the engineering licensure examination given on April 15, 2000.
Findings Of Fact Upon consideration of the oral and documentary evidence received at the hearing, the following relevant findings of fact are made: The examination for licensure of an engineer in the State of Florida is administered by the Florida Engineers Management Corporation, a not-for-profit corporation, created under Section 471.038, Florida Statutes. A written examination is authorized by Rule 61G15-21.001, Florida Administrative Code. Respondent contracts with the National Council of Examiners for Engineering and Surveying to provide engineering licensure examinations. This practice is approved by Section 455.217, Florida Statutes, and Rule 61G1 5-21.005, Florida Administrative Code. The National Council of Examiners for Engineering and Surveying develops standardized tests given for licensure throughout the United States and ensures that the questions are not ambiguous through a number of methodologies. A candidate for licensure as an engineer intern must attain a "scaled" score of 70 to pass the examination. On the examination taken by Petitioner, the minimum "raw" score required to attain a "scaled" score of 70 was 107; Petitioner's "raw" score was 105. Petitioner had initially challenged five questions; at the hearing, Petitioner withdrew her challenge to three questions; the two remaining challenged questions (55 p.m. and 56 p.m.) were "ethical" questions, i.e., they dealt with questions of engineering ethics. The challenged questions were multiple-choice questions. The test gives the following directions: "Each of the questions or incomplete sentences below is followed by four suggested answers or completions. Select the one that is the best in each case and then fill in the corresponding space on the answer sheet." (Emphasis added.) The challenged question 55 p.m. deals with an engineer hired to prepare a report on the design, manufacture, and assembly of a structure. The report contains references to "shoddy workmanship." Petitioner states that while she agreed that answer A [the graded "correct" answer] is correct, she believed that the inclusion of the word "also" in answer B included answer A in answer B by reference and therefore she chose B as her answer. Petitioner acknowledges that the word "also" in answer B could be referring to language in the question rather than in answer A. Answer A specifically refers to "engineering issues" which the engineer is "qualified to assess"; answer B indicates that the references to "shoddy workmanship" are "personal opinions" and "not professional opinions". An engineer is obligated by his license not to give an opinion for which he does not have expertise. An engineer should not render a personal opinion in a report in which the engineer gives a professional opinion. The challenged question 56 p.m. deals with an engineer who lacks expertise dealing with space frames but designed structures which included same. Regarding challenged question 56 p.m., the Petitioner acknowledged that answer A (the graded "correct" answer) could have been the correct answer as well as the answer she chose, answer D. Answer D indicates that the engineer was unethical because he did not refer that matter to the Registration Board. An engineer should not contact the Registration Board and report to the Board that someone has asked him to do something unethical; it is incumbent upon an engineer to practice engineering ethically without the input of the Board. In both instances in answering the challenged questions the Petitioner failed to provide the "best" answer and at hearing acknowledged that the graded "correct" answer by the National Council of Examiners for Engineering and Surveyors was a "correct" answer even though she chose a different answer.
Recommendation Based upon the foregoing Findings of Fact and Conclusions of Law, it is RECOMMENDED that the Florida Engineers Management Corporation enter a final order denying Petitioner's challenge to questions 55 p.m. and 56 p.m. DONE AND ENTERED this 27th day of December, 2000, in Tallahassee, Leon County, Florida. JEFF B. CLARK Administrative Law Judge Division of Administrative Hearings The DeSoto Building 1230 Apalachee Parkway Tallahassee, Florida 32399-3060 (850) 488-9675 SUNCOM 278-9675 Fax Filing (850) 921-6847 www.doah.state.fl.us Filed with the Clerk of the Division of Administrative Hearings this 27th day of December, 2000. COPIES FURNISHED: Yvette Bowman 3401 North Lakeview Drive Apartment 216 Tampa, Florida 33618 Douglas D. Sunshine, Esquire Florida Engineers Management Corporation 1208 Hays Street Tallahassee, Florida 32301 Barbara D. Auger, General Counsel Department of Business and Professional Regulation Northwood Centre 1940 North Monroe Street Tallahassee, Florida 32399-0792 Dennis Barton, Executive Director Board of Professional Engineers Department of Business and Professional Regulation 1208 Hays Street Tallahassee, Florida 32301 Natalie A. Lowe, Esquire Vice President for Legal Affairs Florida Engineers Management Corporation 1208 Hays Street Tallahassee, Florida 32301
Findings Of Fact Parties City of Cocoa Beach The City of Cocoa Beach (City) is a municipality located in Brevard County. The City has previously submitted a comprehensive plan pursuant to the requirements of the Local Government Comprehensive Planning and Land Development Regulation Act of 1985. The Department of Community Affairs determined the original plan to be in compliance, and the determination has become final. Department of Community Affairs The Department of Community Affairs (DCA) is the state land planning agency charged with the responsibility of reviewing comprehensive plans under Chapter 163, Part II, Florida Statutes. Carole C. Pope Carole C. Pope (Petitioner) resides in the City of Rockledge Brevard County, Florida. She submitted oral or written objections during the review and adoption proceedings concerning the subject plan amendment. Petitioner does not own property or own or operate a business in the City of Cocoa Beach. She and her husband own Lot 11 (less the west 15 feet reserved for road right-of-way), Block 101, of the platted subdivision known as Avon-by-the Sea. The parcel, which Petitioner occupies annually during the summer, is located in unincorporated Brevard County, about 200 feet north of the existing north boundary of the City. Petitioner's property, which contains a duplex dwelling unit, measures about 475 feet east-west by 50 feet north-south. The lot is bound on the north by Wilson Avenue, the west by Azure Lane, the east by the Atlantic Ocean, and the south by Lot 12 of Block 101. Immediately south of Petitioner's lot are four other oceanfront lots measuring about 490 feet east-west by 50 feet north-south and constituting over two acres of the 2.3-acre Subject Parcel. These four lots and one and one-half smaller lots directly across Azure Lane from Petitioner's lot constitute the land that is the subject of the present plan amendment (Subject Parcel). The five and one-half lots forming the Subject Parcel total about 2.3 acres. The Subject Parcel is located in what is generally a residential area. Many of the nearby lots have been developed with single- and multi-family residential units. Just to the south of the Subject Parcel, across Harding Avenue, is an eight-story condominium project known as Discovery Beach. Immediately north of Petitioner's lot is a two-story condominium. One block west of Azure Lane is Ridgewood Avenue, which is classified as a collector. Two blocks, or about one-quarter mile, west of Azure Lane is State Route A1A, which is classified as a major arterial. Annexation of Subject Parcel The Subject Parcel comprises properties not under common ownership. For instance, the owners of the small one and one-half lots west of Azure Lane do not own the four large oceanfront lots immediately south of Petitioner's property. In response to the desires of a prospective purchaser, the owners of the Subject Parcel caused or allowed the commencement of an annexation proceeding with respect to their properties. The northern boundary of the City presently extends to Harding Avenue, which runs along the south boundary of the southernmost of the four oceanfront lots described above. On March 15, 1990, the City Commission adopted on second reading Ordinance No. 928. The ordinance describes the Subject Parcel and states that it is "hereby annexed and incorporated into the City of Cocoa Beach." Somewhat contradictorily, Ordinance No. 928 also states: This Ordinance shall become effective following compliance with Section 163.3187(15)(c) Florida Statutes (1987) and immediately after the changes herein provided for have been duly entered upon [the Future Land Use Map]. The ordinance adds in the following section: "This Ordinance will become effective upon completion of publication requirements for annexation and compliance review by the State Department of Community Affairs." The intent of the City Commission in adopting Ordinance No. 928 was to postpone the effective date of the annexation until DCA's determination of compliance, as to the plan amendment, became final. The ordinance is interpreted consistent with this intent. The language of Ordinance No. 928 is unclear as to whether the annexation takes effect in the event of a final determination of noncompliance. It appears that the intent of the City Commission in adopting Ordinance No. 928 was to condition the annexation upon a favorable final determination. Absent a final determination of compliance, the annexation would never become effective and the Subject Parcel would remain in the unincorporated County. The ordinance is interpreted consistent with this intent. The language of Ordinance No. 928 is unclear as to whether the annexation takes effect regardless of the objections of current owners during the plan amendment review process. As to this issue, the intent of the City Commission in adopting Ordinance No. 928 is not evident. It appears that no one anticipated this possibility. In fact, the owners of the one and one-half lots west of Azure Lane no longer desire annexation into the City. The record does not allow a determination whether annexation may proceed over the owners' objection. Plan Amendment and Additional Data and Analysis Ordinance No. 928 makes only one amendment to the operative provisions of the City's plan. The ordinance designates the Subject Parcel as High Density Multi-Family on the Future Land Use Map. The City's High Density Multi-Family designation allows a residential density of 15 dwelling units per gross acre, a transient (hotel/motel) density of 40 rooms per gross acre, and limited professional and commercial uses. The City transmitted to DCA two sets of data and analysis in support of the designation proposed for the Subject Parcel. The first set accompanied the plan amendment, and the second set consisted of responses to DCA's Objections, Recommendations, and Comments on the proposed plan amendment (collectively, Data and Analysis). The Data and Analysis explain that the City's proposed designation would yield 35 dwelling units or 92 hotel/motel rooms on the Subject Parcel. However, the Data and Analysis note that the "applicant" (i.e., the prospective purchaser) will agree to allow the City to restrict the hotel/motel density to 30 rooms per gross acre, which generates 69 hotel/motel rooms. 5/ The two sets of Data and Analysis are inconsistent as to the critical question of the present designation and permitted land uses under the County's plan. The first set erroneously states that the County's plan designates the Subject Parcel as "Mixed Use" and allows 30 hotel/motel rooms per gross acre for a total of 69 rooms. The second set correctly states that the County's plan designates the Subject Parcel as "High Density Residential" and omits mention of any hotel/motel uses. Since April 9, 1990, if not before, the County's plan has designated the Subject Parcel as "Residential." 6/ Addressing the impact of the proposed designation upon public facilities, the Data and Analysis calculate an increase in daily vehicular trips from 455 to 703, if the 69 residential units under the County's plan were changed to 69 hotel/motel rooms under the City's plan. However, the additional trips would not, according to the Data and Analysis, reduce the level of service standards of affected roads below the adopted level of service standards for those roads. A similar conclusion follows if the City allowed 92 hotel/motel rooms to be built on the Subject Property. The Data and Analysis disclose ample capacity in central sewer and water facilities and disclose no problems with respect to other facilities and services, regardless whether the City allowed 69 or 92 hotel/motel rooms on the Subject Parcel. According to the Data and Analysis, the Subject Parcel is, on average, 9.5 feet above mean sea level, although it is not in the 100-year floodplain. The soil series found on the site has only very slight limitations for dwellings. The dune area, which has suffered little erosion, is well vegetated with dune grass, sea oats, sea grapes, and railroad vines. Otherwise, the Data and Analysis report that the site is clear, except for a building located seaward of the Coastal Construction Control Line set by the Florida Department of Natural Resources. 7/ The Data and Analysis state that the Subject Parcel contains no known habitat for endangered or threatened species or species of special concern, although the Atlantic Loggerhead Turtle and Atlantic Green Turtle use the coastline for nesting. However, the Data and Analysis mention that the City's lighting ordinance helps eliminate a lighting hazard to the fledgling sea turtles from May 1 through October 31. With respect to coastal hazards, the Data and Analysis state that the landward boundary of the Coastal High Hazard Area, through the Subject Parcel, is about 365 feet west of the mean high water line. The Data and Analysis represent that the City permits no building in this area and allows no disturbance seaward of the Coastal Construction Control Line in the absence of a hermit from the Florida Department of Natural Resources. Noting that the each of the two plans allows a total population of 152 persons on the Subject Parcel, the Data and Analysis reason that the proposed amendment will not impact actual hurricane evacuation times or designated maximum hurricane evacuation times, which in each plan approximate 12 hours, exclusive of behavioral response times. It is evident from the Data and Analysis that the construction of even 92 hotel/motel rooms on the Subject Parcel would not measurably affect hurricane evacuation times. City's Plan: Data and Analysis As described in Paragraphs 15-22 above, the City provided DCA new Data and Analysis in support of the subject plan. However, the plan already contained data and analysis that bear on the proposed designation of the Subject Parcel. The data and analysis accompanying the original plan state that the City is located on an "intensely developed" barrier island. Of the 1772 acres within the City, exclusive of road right-of-way, finger canals and the Thousand Islands located in the Banana River, only 180 acres of vacant land remain. Based on land use designations, the supply of land available for multi-family development may be exhausted by 1998. The data and analysis note that the sandy beaches and dunes provide essential nesting areas for a variety of endangered or threatened sea turtles. In the Summary of Ecological Communities, the data and analysis list three endangered or threatened wildlife species and two vegetative species as occupying the beach and dune habitat, which constitutes the part of the Subject Parcel seaward of the Coastal Construction Control Line. The data and analysis list no such species occupying the barrier island interior habitat, which constitutes the part of the Subject Parcel landward of the Coastal Construction Control Line. The data and analysis report that a foredune runs the length of Cocoa Beach. However, most of the extant dunes have reportedly been adversely impacted by roads, fences, structures, and parking lots. The data and analysis acknowledge that the entire City is subject to coastal flooding and included in the Hurricane Vulnerability Zone, as well as the "coastal zone." It is less clear what extent of the City is located in the Coastal High Hazard Area. Future Land Use Element (FLUE) Policy 6.3 and Coastal Management/Conservation Element (Conservation) Policy 14.1, which are identical, state that the Coastal High Hazard Area shall be the area located within the "velocity zone or seaward of the Coastal Construction Control Line ...." No map in the plan depicts the location of the Coastal High Hazard Area, and the locations of the velocity zone and Coastal Construction Control Line are not depicted either. The data and analysis state that little infrastructure is located in the Coastal High Hazard Area. The primary strategies of the City to address coastal hazards are to enforce the building elevations shown on Flood Insurance Rate Maps and rely on the Florida Department of Natural Resources to enforce the Coastal Construction Control Line. The data and analysis concede that the City can do little to reduce evacuation times except to exhort the State of Florida to raise the elevation of State Routes A1A and 520, which are critical hurricane evacuation routes and are subject to early flooding. City's Plan: Objectives and Policies Several plan provisions coordinate future land uses with available facilities and services. For instance, FLUE Policy 4.1 precludes the issuance of a development order until the applicable levels of service are met. The future land use designations themselves are also coordinated with available facilities and services. The data and analysis disclose no general deficiencies in relevant facilities and services when evaluated against the designations contained in the future land use maps. As to the coordination of future land uses with topography and soil conditions, FLUE Objective 3 limits development on Tidal Swamp soils to one unit per five acres; FLUE Objective 9 prohibits construction activity from damaging the dunes; Sanitary Sewer, Solid Waste, Drainage, Potable Water, and Natural Groundwater Aquifer Recharge Element (Public Facilities) Objective 4 requires the City to complete a study by the end of 1992 to identify its most pressing drainage problems and initiate solutions; Public Facilities Policy 5.1 imposes a drainage level of service standard with respect to stormwater runoff; FLUE and Conservation Objectives 1 require the use of flood control and shoreline erosion control techniques to improve estuarine quality; Conservation Objectives 4 and 5 and the ensuing policy clusters provide protection to the dunes; and Conservation Objective 6 and the ensuing policy cluster provide protection to the beaches. Several plan provisions ensure the protection of natural resources. The plan states that the City contains no waterwells, cones of influences, or minerals. Plan provisions protecting beaches and soils have been discussed in connection with the coordination of future land uses with soils and topography. Plan provisions concerning wetlands are irrelevant to the present case because the Subject Parcel contains no wetlands. Although drainage from the Subject Parcel may reach the estuarine waters of the Indian River Lagoon, the connection is too remote to interpret the amended petition as raising the issue of protection of rivers and bays. As to floodplains, a Future Land Use Map shows the entire oceanside of the City to be outside of the 100-year floodplain. Conservation Objective 15 is to achieve an evacuation time of less than 12 hours for a category three or stronger hurricane. FLUE Policy 4.1g conditions the issuance of a development order on a determination that a project will not increase the hurricane evacuation time to over 12 hours. FLUE Policies 1.1-1.3 and 6.1-6.4 address implementation activities for the regulation of land use categories. With respect to policies addressing implementation activities for the regulation of floodprone areas, FLUE Objective requires construction in the floodplain or the Coastal High Hazard Area to satisfy the building elevations identified in the Flood Insurance Rate Maps. Several plan provisions address implementation activities for the provision of drainage and stormwater management. FLUE Objectives 2 and 3 deal with drainage and stormwater management, and FLUE Policies 2.1 and 3.1 establish implementation activities reasonably calculated to achieve the objectives. FLUE Policy 4.1a conditions the issuance of a development order on a determination that a project will retain the first inch of runoff (for a project less than 100 acres) or the first half-inch of runoff (for a larger project), apparently in a 10-year/24-hour storm event. The policy also limits, for such a storm event, post-development runoff to predevelopment runoff. Public Facilities Policy 4.1 provides that the City will promptly fund the most critical drainage improvements identified in a drainage study to completed by the end of 1992. FLUE Policy 7.1 requires the City to require the preservation of environmentally sensitive coastal and wetland areas or that damage be mitigated. Several objectives protect beaches and dunes. FLUE Objective 8, which is identical to Conservation Objective 4, provides that vehicular and pedestrian traffic shall not damage the dune system. FLUE Objective 9 provides that construction activities shall not damage the dunes. Conservation Objective 5 is identical, but adds that altered dunes shall be restored. Conservation Objective 6 states that the City shall promote beach nourishment projects. Policy 3.4 requires the City to set aside at least two islands in the Thousand Islands to be used exclusively as rookeries and wildlife habitat, and Conservation Objective 7, as well as the ensuing policy cluster, protect and increase native vegetation and wildlife habitat. Conservation Objective 10 and its policy cluster protect soils and groundwater from hazardous waste contamination. Conservation Objective 14 is to "direct population and development landward of the coastal high-hazard area." The two policies under Objective 14 provide for the relocation of public infrastructure in the Coastal High Hazard Area (unless related to certain excepted uses) and for the rebuilding of certain structures in the Coastal High Hazard Area in accordance with all current land development regulations. FLUE Policy 2.1b conditions the issuance of a development order within the Coastal High Hazard Area upon the determination that the Florida Department of Natural Resources has approved the construction and the proposed project complies with any "reasonable" conditions imposed by the Florida Department of Natural Resources. Conservation Policy 13.2 states: "[The City] will rely upon the Florida Department of Natural Resources to enforce the building limitations seaward of the Coastal Construction Control Line." Many plan provisions identifying techniques for limiting impacts of development on water quality, wildlife habitat, living marine resources, and beach and dune systems have been discussed in the preceding paragraphs. Additional provisions include Public Facilities Policy 1.1, which is to expand the effluent reuse program until at least half the effluent is reused by 1995; Conservation Policy 3.1, which protects sea turtles and their nests by enforcing the light ordinance and monitoring; Conservation Policy 3.2, which protects manatee habitat; Conservation Policy 3.5, which requires the preparation of a management plan for the minimization of adverse effects of development on endangered or threatened species found on the site; Conservation Policy 7.4, which prohibits the use and, in the event of redevelopment or construction, requires the removal of noxious, exotic species such as Brazilian Pepper; and Conservation Objective 9, which is to reduce discharge from the City sewage treatment plant into the Banana River Lagoon by 50%. Plan provisions identifying techniques for mitigating general hazards, including the regulation of floodplains, beaches and dunes, stormwater management, and land use to reduce the exposure of human life and property to natural hazards, have been discussed in the preceding paragraphs. As to sanitary sewer, Public Facilities Objective 1 assures that the City residents will have access to sanitary sewer facilities and the City will protect the Banana River by expanding the effluent reuse program. Public Facilities Policy conditions the issuance of a development order on a determination of sanitary sewer capacity of 100 gallons per day per person. Plan provisions conserving and protecting soils, fisheries, wildlife, wildlife habitat, native vegetation, endangered or threatened species, and protection from coastal natural hazards have been discussed in the preceding paragraphs. In addition, FLUE Policy 9.2 states that the City will "require development in the dune area to use naturally vegetated dune to meet open space requirements, and to preserve the full range of existing interconnected dune vegetational zones." County's Plan: Objectives and Policies Future Land Use Element Policy 1.1C. of the County's plan limits the land designated as Residential to a density of 30 dwelling units per acre. It is unclear whether the County's plan permits the construction of hotel/motel rooms on the Subject Parcel. 8/ Even if so, the County's plan limits density to 15 rooms per acre. 9/ Future Land Use Element Policy 1.8 precludes any increase in densities for the Coastal High Hazard Area and High Risk Vulnerability Zones until the County completes Strategic Area Plans for the areas in question. Coastal Management Element Policy 4.1 contemplates that the County will permit construction seaward of its Coastal Construction Control Line, which is typically the same as the line established by the Florida Department of Natural Resources. Conditions imposed on construction in the area seaward of the Coastal Construction Control Line include the preservation of half of the existing vegetation, limitation of impervious surface to 45%, and construction to standards designed to withstand wind and water forces from the 100-year storm. Relevant Provisions of the Regional Plan Policy 40.6 of the East Central Florida Comprehensive Regional Policy Plan, June, 1987 (Regional Plan) provides: Structural development along sand beaches fronting the Atlantic Ocean shall not adversely affect the coastal beach and dune system. The following criteria shall apply in the implementation of this policy: Beach setbacks shall be established to protect and preserve the coastal beach and dune systems fronting the Atlantic Ocean. Structures shall be prohibited within the established setback except where overriding public interest is apparent, or the structures are necessary for reasonable access and are elevated above the existing dune vegetation. MEASURE: The number of ordinances which establish beach setbacks. Regional Plan Policy 64.12 provides: Land development in the coastal zone shall be manned [sic] so that public facility and service needs required to maintain existing hurricane evacuation times do not exceed the ability of local government to provide them. MEASURE: The clearance time required to evacuate the population-at-risk within the region's coastal zone. Relevant Provisions of the State Comprehensive Plan Section 187.201(9)(a) is a goal of the state comprehensive plan. The goal is: Florida shall ensure that development and marine resource use and beach access improvements in coastal areas do not endanger public safety or important natural resources. Florida shall, through acquisition and access improvements, make available to the stage's population additional beaches and marine environment, consistent with sound environmental planning. Section 187.201(9)(b) contains the following policies: 4. Protect coastal resources, marine resources, and dune systems from the adverse effects of development. 9. Prohibit development and other activities which disturb coastal dune systems, and ensure and promote restoration of coastal dune systems that are damaged. Section 187.201(10)(b)3. is to "[p]rohibit the destruction of endangered species and protect their habitats. Section 187.201(16)(b)1. is a policy to: Promote state programs, investments, and development and redevelopment activities which encourage efficient development and occur in areas which will have the capacity to service new populations and commerce. Ultimate Findings of Fact Jurisdiction As to Issue 1, 10/ the City has exercised planning authority over land that is neither within its jurisdiction nor the subject of a joint agreement with Brevard County. All of the conditions precedent to the annexation have not been met and might not even be satisfied by a final determination of compliance in this case. It is unclear whether annexation will necessarily proceed over the objections of the present owners of part of the Subject Parcel, especially when various unsatisfied contingencies may prevent the prospective purchaser from acquiring title to the land. Consistency of Data and Analysis with Criteria As to Issues 2-6, it is fairly debatable that the plan, as amended, is consistent with the criteria set forth in the statement of these issues. Consistency of Objectives and Policies with Criteria As to Issues 7-24, it is fairly debatable that the plan, as amended, is consistent with the criteria set forth in the statement of these issues. Internal Consistency As to Issue 25, it is fairly debatable that the designation of the Subject Parcel contained in the present plan amendment is consistent with the provisions of FLUE Policy 7.1, FLUE Objective 9, and FLUE Policy 9.2. These plan provisions require the protection of environmentally sensitive coastal areas, including the dunes. The designation of the Subject Parcel does not, to the exclusion of fair debate, conflict with these three provisions. To the exclusion of fair debate, the designation of the Subject Parcel as High Density Multi-Family is not consistent with Conservation Objective 14, which is to direct population and development landward of the Coastal High Hazard Area. A finding whether a plan amendment is consistent with a provision to direct population and development landward of the Coastal High Hazard Area may be facilitated by comparing densities allowed under the plan amendment with densities in effect prior to the amendment. With respect to the part of the Subject Parcel within the Coastal High Hazard Area, the County's plan imposes more demanding restrictions upon development than those that would be imposed under the City's plan. In both plans, the local governments cede to the Florida Department of Natural Resources the threshold decision whether to allow construction seaward of the Coastal Construction Control Line, which generally operates as the landward boundary of the Coastal High Hazard Area. However, the City's plan requires compliance only with "reasonable" conditions imposed by the Florida Department of Natural Resources in granting the permit. In contrast, the County's plan requires that construction seaward of the Coastal Construction Control Line (or in the Coastal High Hazard Area) meet certain minimum requirements. 11/ It is impossible to assume that all development of the Subject Parcel will necessarily take place outside the Coastal High Hazard Area. Neither plan itself prohibits development in the Coastal High Hazard Area, which encompasses nearly 75% of the four oceanfront lots forming most of the Subject Parcel. Thus, the additional protection in the County's plan for the Coastal High Hazard Area contributes to a finding of internal inconsistency. The County's plan permits a density of 30 dwelling units per acre and, most likely, no more than 15 hotel/motel rooms per acre. The City's plan permits the same density for dwelling units, but 45 hotel/motel rooms per acre. 12/ Thus, even if the County's plan permitted 30 boardinghouse or bed and breakfast rooms per acre, the effect of the plan amendment is to increase the density on the Subject Parcel by at least 15 rooms per acre. As noted above, because neither plan itself prohibits development in the Coastal High Hazard Area, which consumes much of the Subject Parcel, it is impossible to assume that all development of the Subject Parcel necessarily will take place outside the Coastal High Hazard Area. Thus, the lower densities permitted in the County's plan for development in the Coastal High Hazard Area contributes to a finding of internal inconsistency. Consistency with Regional Plan As to Issue 26, it is fairly debatable that the plan, as amended, is consistent with Policies 40.6 and 64.12 of the Regional Plan. Regardless of the effectiveness of any coastal setback provisions in the City's plan, other provisions specifically protect the coastal beach and dune system addressed by Policy 40.6. Consistency with State Comprehensive Plan As to Issue 27, it is fairly debatable that the plan, as amended, is consistent with Section 187.201(9)(a) and (b), (10)(b)3., and (16)(b)1. Consistency with Section 187.201(9)(a) is based upon consideration of the state comprehensive plan as a whole.
Recommendation Based on the foregoing, it is hereby RECOMMENDED that the Department of Community Affairs submit the Recommended Order to the Administration Commission for entry of a final order determining that the subject plan amendment is not in compliance for lack of planning jurisdiction and internal inconsistency between the plan amendment and Conservation Objective 14. ENTERED this 4th day of March, 1991, in Tallahassee, Florida. ROBERT E. MEALE Hearing Officer Division of Administrative Hearings The DeSoto Building 1230 Apalachee Parkway Tallahassee, FL 32399-1550 (904) 488-9675 Filed with the Clerk of the Division of Administrative Hearings this 4th day of March, 1991.
