Sec. 492.102. - Special Assessment for the Low-Income Pool (LIP) Program Authorized.

(a) The City of Jacksonville is hereby authorized to create a special assessment which will provide additional revenue towards uncompensated healthcare provided by Duval County Agency for Health Care Administration ("AHCA") licensed hospitals. The cost to be assessed will be based on the total funds needed for the area as determined by AHCA. Funds generated as a result of the special assessment shall be held in a separate account for the Low Income Pool Hospital Assessment. (b) Method of Apportioning and Computation. The assessment shall be broad based, and the amount of the assessment shall be uniformly imposed on each assessed property. The assessment may not hold harmless any institutional health care provider, as required by federal law. Assessments for each assessed property will be computed from data contained in the Florida Hospital Uniform Reporting System, as available from AHCA, and/or from cost reports. As permitted by law, the assessment shall constitute a lien upon the assessed properties equal in rank and dignity with the liens of all state, City of Jacksonville, district, or municipal taxes and other non-ad valorem assessments. Enforcement of the assessment shall be by any remedy authorized by law. (c) Boundaries/Properties to be Assessed. The properties to be assessed as a part of this program are only properties licensed as hospitals by AHCA as defined in F.S. § 395.002(12), located in Duval County. (d) Estimated Rate and Maximum Rate. The Annual Assessment shall be specified for each assessed property in the Annual Assessment Roll and the applicable notices. The City of Jacksonville shall set the assessment in an amount that in the aggregate will generate sufficient revenue to fund the LIP payment associated with local services to be funded by the assessment. The rate, will be a multiplier, based on a percentage or fee, which will be multiplied against the multiplicand, which will be a uniform category applicable to all entities being assessed (e.g. beds, total dollars of revenue, etc.). The amount of the assessment required of each assessed property may not exceed the limits set forth in federal law under 42 CFR § 433.68, or any subsequent applicable law. (e) Date and Time of Public Hearing. The roll shall be approved at a public hearing in accordance with the requirements set forth in the Florida Statutes and the Jacksonville Ordinance Code. (f) Assessment Roll Prepared . Annually the rate shall be established as a part of the Annual Assessment Roll. (g) Notice. Notice of the public hearing for the Annual Assessment Roll shall be both published with all required information set forth in Florida Statutes, and in Section 715.204, Ordinance Code, and mailed to each assessed facility, providing all information required under Section 715.205 , Ordinance Code. (Ord. 2024-212-E , § 4)