2013-10 ORDINANCE NO. 2013-10
AN ORDINANCE OF THE CITY OF AVENTURA AMENDING
PROVISIONS OF THE POLICE OFFICERS' RETIREMENT PLAN;
PROVIDING FOR COMPLIANCE WITH THE INTERNAL REVENUE
CODE; PROVIDING FOR AN AMENDMENT TO THE DEFINITION OF
"ACTUARIAL EQUIVALENT"; PROVIDING FOR A REPEALER;
PROVIDING FOR SEVERABILITY; PROVIDING FOR CODIFICATION;
PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, on January 14, 2011 an application was filed with the Internal
Revenue Service for a Favorable Determination Letter regarding the qualified
status of the Plan under Section 401(a) of the Internal Revenue Code; and
WHEREAS, on February 7, 2013, the Internal Revenue Service issued a
Favorable Determination Letter, finding that the Plan complies with all
qualification requirements; and
WHEREAS, the Favorable Determination Letter is subject to the timely
adoption of the amendments provided herein, and
WHEREAS, the Board's actuary has advised that it would be appropriate
to amend the definition of"Actuarial Equivalent"; and
WHEREAS, the trustees of the City of Aventura Police Officers'
Retirement Plan have requested and approved such amendments as being in the
best interests of the participants and beneficiaries as well as improving the
administration of the plan, and
WHEREAS, the City Commission has received, reviewed and considered
an actuarial impact statement describing the actual impact of the amendments
provided for herein.
Ordinance No. 2013-10
Page 2
NOW THEREFORE, BE IT ORDAINED by the City Commission of the
City of Aventura, Florida:
Section 1. The foregoing WHEREAS clauses are hereby ratified and
confirmed as being true and correct and are hereby made a specific part of this
Ordinance upon adoption hereof.
Section 2. That Section 36-22, Definitions, of the Retirement Plan, of
the Municipal Code of Ordinances be amended as follows:
Sec. 36-22. - Definitions.
Actuarial equivalent shall mean that any benefit payable under the
terms of this system other than the normal form of benefit shall
have the same actuarial present value on the date the payment
commences as the normal form of benefit. For purposes of
establishing the actuarial present value of any form of benefit, other
than a lump sum distribution, all future payments shall be
discounted for interest and mortality using
the interest rate and mortality tabled specified by the Board of
Trustees based upon the advice of the Board's Actuary. In the
case of a lump sum distribution, the actuarial present value shall be
determined on the basis of the same mortality rates as set forth in
this section.
Eamable compensation shall mean a member's base pay for
regular hours worked as an employee, overtime pay, amounts paid
for administrative leave, bereavement leave, compensatory time
paid in lieu of regular wages, court time, Garcia days for K-9
service, holiday leave taken in lieu of regular pay, job basis leave,
jury duty, light duty, paid military leave, personal leave taken in lieu
of regular pay, storm leave, storm/hurricane pay, suspension with
pay, pay for time off due on the job injury, vacation leave taken in
lieu of regular pay, and workers' compensation paid by the City;
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Ordinance No. 2013-10
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and, excluding pay received for off-duty details for third parties,
whether or not the payment is made through the City. Earnable
compensation shall not include payouts of accumulated leave taken
as cash upon separation from service. Retroactive payments shall
be credited to the calendar year in which such payments would
have been received had they been timely paid. Pursuant to F.S. §
440.21, pension contributions shall not be deducted from a
member's workers' compensation award. For the purpose of
any elective deferral (as defined in Codc Section 102(g)(3) of the
- - - - - - • - - - , • I - - - - "
applying the limitations described in Section 36 31 hereof,
Revenue Code.
Section 3. That Section 36-26(a), Service retirement benefit, of the
Municipal Code of Ordinances be amended as follows:
Sec. 36-26. - Service retirement benefit.
(a) A member may retire on the first day of the month coincident
with or next following the earlier of: the date upon which the
member completes 25 years of credited service, regardless of age;
or the date upon which the member attains age 55 with ten years of
credited service. There shall be no mandatory retirement age. Any
provision of this plan to the contrary notwithstanding, a Member's
accrued benefit shall become 100% vested upon the attainment of
the Normal Retirement Date.
Section 4. That Section 36-30, Death benefits, of the Municipal Code of
Ordinances be amended by adding a subsection (d) as follows:
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Sec. 36-30. - Death benefits.
(a) In the event of a member's death in the line of duty, the
benefit, which shall be payable commencing on the first day of the
month coincident with or next following the death of the member,
shall be the greater of 30 percent of the member's compensation at
the time of death or the member's accrued benefit.
(b) In the event of the death of a member from non-duty related
causes prior to the time of eligibility for early or normal retirement,
the member's designated beneficiary shall be paid from the fund an
amount equal to the member's accumulated contributions. In the
event of the death of a member who has completed ten or more
years of credited service, the member's designated beneficiaries
shall be entitled to the benefits otherwise payable at the early or
normal retirement date.
(c) In the event of the death of a retiree, death benefits, if any,
shall be paid in accordance with the optional form of benefit chosen
at the time of retirement.
(d) Death while performing USERRA-qualified active military
service. In the case of a Member who dies on or after January 1,
2007 while performing "Qualified Military Service" under Title 38,
United States Code, Chapter 43, Uniformed Services Employment
and Reemployment Rights Act ("USERRA") within the meaning of
Section 414(u) of the Internal Revenue Code, any "additional
benefits" (as defined by Section 401(a)(37) of the Internal Revenue
Code) provided under the Plan that are contingent upon a
Member's termination of employment due to death shall be
determined as though the Member had resumed employment
immediately prior to his death. With respect to any such "additional
benefits," for vesting purposes only, credit shall be given for the
period of the Member's absence from covered employment during
"Qualified Military Service".
Section 5 That Section 36-31(a), Compliance with the Internal
Revenue Code, of the Municipal Code of Ordinances be repealed/deleted in its
entirety and replaced with the following language:
Sec. 36-31. - Compliance with the Internal Revenue Code.
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Ordinance No. 2013-10
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It is the intention of the City and of the Board that the plan remain at
all times a qualified plan, as that term is defined under the Internal
Revenue Code.
(a) Maximum amount of retirement income.
(1) The limitations of this Subsection (a) shall apply in
limitation years beginning on or after July 1, 2007,
except as otherwise provided herein, and are
intended to comply with the requirements of the
Pension Protection Act of 2006 and shall be
construed in accordance with said Act and guidance
issued thereunder. The provisions of this Subsection
(a) shall supersede any provision of the Plan to the
extent such provision is inconsistent with this
Subsection.
The Annual Pension as defined in Paragraph (2)
below otherwise payable to a Member at any time
shall not exceed the Dollar Limitation for the Member
multiplied by a fraction whose value cannot exceed
one, the numerator of which is the Member's number
of years (or part thereof, but not less than one year) of
service with the City and the denominator of which is
10. For this purpose, no more than one year of
service may be credited for any Plan Year. If the
benefit the Member would otherwise accrue in a
limitation year would produce an Annual Pension in
excess of the Dollar Limitation, the benefit shall be
limited (or the rate of accrual reduced) to a benefit
that does not exceed the Dollar Limitation.
(2) "Annual Pension" means the sum of all annual
benefits, payable in the form of a straight life annuity.
Benefits payable in any other form shall be adjusted
to the larger of:
(A) For limitation years beginning on or after July
1, 2007
(I) the straight life annuity (if any) payable
to the Member under the Plan
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commencing at the same Annuity
Starting Date as the Member's form of
benefit, or
(II) the actuarially equivalent straight life
annuity commencing at the same
Annuity Starting Date, computed using a
5.00% interest rate and the mortality
basis prescribed in Code Section
415(b)(2)(E)(v).
(B) For limitation years beginning before July 1,
2007
(I) the actuarially equivalent straight life
annuity commencing at the same
Annuity Starting Date, computed using
the interest rate and mortality basis
specified by the Board of Trustees for
determining Actuarial Equivalence under
the Plan for the particular form of
payment, or
(II) the actuarially equivalent straight life
annuity commencing at the same
Annuity Starting Date, computed using a
5.00% interest rate and the mortality
basis prescribed in Code Section
415(b)(2)(E)(v).
No actuarial adjustment to the benefit shall be made
for benefits that are not directly related to retirement
benefits (such as a qualified disability benefit,
preretirement incidental death benefits, and
postretirement medical benefits); or the inclusion in
the form of benefit of an automatic benefit increase
feature, provided the form of benefit is not subject to
§417(e)(3) of the Internal Revenue Code and would
otherwise satisfy the limitations of this Subsection (a),
and the amount payable under the form of benefit in
any Limitation Year shall not exceed the limits of this
Subsection (a) applicable at the annuity starting date,
as increased in subsequent years pursuant to
415(d) of the Code. For this purpose, an automatic
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Ordinance No. 2013-10
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benefit increase feature is included in a form of
benefit if the form of benefit provides for automatic,
periodic increases to the benefits paid in that form.
(3) "Dollar Limitation" means, effective for the first
limitation year beginning after January 1, 2001,
$160,000, automatically adiusted under Code Section
415(d), effective January 1 of each year, as published
in the Internal Revenue Bulletin, and payable in the
form of a straight life annuity. The new limitation shall
apply to limitation years ending with or within the
calendar year of the date of the adjustment, but a
Member's benefits shall not reflect the adjusted limit
prior to January 1 of that calendar year. The Dollar
Limitation shall be further adjusted based on the age
of the Member when the benefit begins as follows:
(A) For Annuity Starting Dates in limitation years
beginning on or after July 1, 2007
(I) If the Annuity Starting Date for the
Member's benefit is after age 65
(i) If the Plan does not have an
immediately commencing straight
life annuity payable at both age
65 and the aqe of benefit
commencement
The Dollar Limitation at the
Member's Annuity Starting Date
is the annual amount of a benefit
payable in the form of a straight
life annuity commencing at the
Member's Annuity Starting Date
that is the actuarial equivalent of
the Dollar Limitation with actuarial
equivalence computed using a
5.00% interest rate assumption
and the mortality basis prescribed
in Code Section 415(b)(2)(E)(v)
for that Annuity Starting Date
(and expressing the Member's
aqe based on completed
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Ordinance No. 2013-10
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calendar months as of the
Annuity Starting Date).
(ii) If the Plan does have an
immediately commencing straight
life annuity payable at both age
65 and the age of benefit
commencement
The Dollar Limitation at the
Member's Annuity Starting Date
is the lesser of (aa) the Dollar
Limitation multiplied by the ratio
of the annual amount of the
adiusted immediately
commencing straight life annuity
under the Plan at the Member's
Annuity Starting Date to the
annual amount of the adjusted
immediately commencing straight
life annuity under the Plan at age
65, both determined without
applying the limitations of this
Subsection (a), and (bb) the
limitation determined under
Subparagraph (3)(A)(I)(i) of this
Subsection(a). For this purpose,
the adjusted immediately
commencing straight life annuity
under the Plan at the Member's
Annuity Starting Date is the
annual amount of such annuity
payable to the Member,
computed disregarding the
Member's accruals after age 65
but including actuarial
adjustments even if those
actuarial adjustments are used to
offset accruals; and the adjusted
immediately commencing straight
life annuity under the Plan at age
65 is the annual amount of such
annuity that would be payable
under the Plan to a hypothetical
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Ordinance No. 2013-10
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Member who is age 65 and has
the same Accrued Benefit as the
Member.
(II) Except with respect to a Member who is
a "Qualified Member" as defined in
Section 415(b)(2)(H) of the Code, for
benefits (except survivor and disability
benefits as defined in Section
415(b)(2)(I) of the Code), if the Annuity
Starting Date for the Member's benefit is
before age 62
(i) If the Plan does not have an
immediately commencing straight
life annuity payable at both aqe
62 and the age of benefit
commencement
The Dollar Limitation at the
Member's Annuity Starting Date
is the annual amount of a benefit
payable in the form of a straight
life annuity commencing at the
Member's Annuity Starting Date
that is the actuarial equivalent of
the Dollar Lim itation with actuarial
equivalence computed using a
5.00% interest rate assumption
and the mortality basis prescribed
in Code Section 415(b)(2)(E)(v)
for that Annuity Starting Date
(and expressing the Member's
age based on completed
calendar months as of the
Annuity Startinq Date).
(ii) If the Plan does have an
immediately commencing straight
life annuity payable at both age
62 and the aqe of benefit
commencement
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Ordinance No. 2013-10
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The Dollar Limitation at the
Member's Annuity Starting Date
is the lesser of (aa) the Dollar
Limitation multiplied by the ratio
of the annual amount of the
adjusted immediately
commencing straight life annuity
under the Plan at the Member's
Annuity Starting Date to the
annual amount of the adjusted
immediately commencing straight
life annuity under the Plan at age
62, both determined without
applying the limitations of this
Subsection (a), and (bb) the
limitation determined under
Subparagraph (3)(A)(II)(i) of this
Subsection (a).
(B) For Annuity Starting Dates in limitation years
beginning before July 1, 2007
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Age as of Annuity Starting
Date: Adjustment of Dollar Limitation:
Over 65 The smaller of: (a) the actuarial equivalent of the
limitation for age 65, computed
using the interest rate and
mortality basis specified by the
Board of Trustees for
determining actuarial
equivalence under the Plan, or
(b) the actuarial equivalent of the
limitation for age 65, computed
using a 5.00% interest rate and
the mortality basis prescribed in
Code Section 415(b)(2)(E)(v).
Any increase in the Dollar Limitation determined in
accordance with this paragraph shall not reflect a
mortality decrement between age 65 and the age at
which benefits commence if benefits are not forfeited
upon the death of the Member. If any benefits are
forfeited upon death, the full mortality decrement is taken
into account.
62 to 65 No adjustment.
Less than 62 The smaller of: (a) the actuarial equivalent of the
limitation for age 62, computed
using the interest rate and
mortality basis specified by the
Board of Trustees for
determining actuarial
equivalence under the Plan, or
(b) the actuarial equivalent of the
limitation for age 62, computed
using a 5.00% interest rate and
the mortality basis prescribed in
Code Section 415(b)(2)(E)(v).
This adjustment shall not apply to any "Qualified
Member" as defined in Section 415(b)(2)(H), nor to
survivor and disability benefits as defined in Section
415(b)(2)(I)of the Code.
(4) With respect to clause (3)(A)(I)(i), clause (3)(A)(II)(i)
and Paragraph (3)(B) above, no adiustment shall be
made to the Dollar Limitation to reflect the probability
of a Member's death between the Annuity Starting
Date and age 62, or between age 65 and the Annuity
Starting Date, as applicable, if benefits are not
forfeited upon the death of the Member prior to the
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Ordinance No. 2013-10
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Annuity Starting Date. To the extent benefits are
forfeited upon death before the Annuity Starting Date,
such an adjustment shall be made. For this purpose,
no forfeiture shall be treated as occurring upon the
Member's death if the Plan does not charqe Members
for providing a qualified preretirement survivor
annuity, as defined in Code Section 417(c), upon the
Member's death.
(5) The term "limitation year" is the 12 month period
which is used for application of the limitations under
Code Section 415 and shall be the calendar year.
(6) The limitations set forth in this Subsection (a) shall not
apply if the Annual Pension does not exceed $10,000
provided the Member has never participated in a
Defined Contribution Plan maintained by the City.
(7) Cost-of-livinq adjustments in the Dollar Limitation for
benefits shall be limited to scheduled annual
increases determined by the Secretary of the
Treasury under Section Subsection 415(d) of the
Code.
(8) In the case of a Member who has fewer than 10 years
of participation in the Plan, the Dollar Limitation set
forth in Paragraph (3) of this Subsection (a) shall be
multiplied by a fraction - (i) the numerator of which is
the number of years (or part thereof) of participation in
the Plan, and (ii) the denominator of which is 10.
(9) Any portion of a Member's benefit that is attributable
to mandatory Member contributions (unless picked-up
by the City) or rollover contributions, shall be taken
into account in the manner prescribed in the
regulations under Section 415 of the Code.
(10) Should any Member participate in more than one
defined benefit plan maintained by the City, in any
case in which the Member's benefits under all such
defined benefit plans (determined as of the same age)
would exceed the Dollar Limitation applicable at that
age, the accrual of the Member's benefit under this
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Plan shall be reduced so that the Member's combined
benefits will equal the Dollar Limitation.
(11) For a Member who has or will have distributions
commencing at more than one annuity starting date,
the Annual Benefit shall be determined as of each
such annuity starting date (and shall satisfy the
limitations of this Section as of each such date),
actuarially adjusting for past and future distributions of
benefits commencing at the other annuity starting
dates. For this purpose, the determination of whether
a new starting date has occurred shall be made
without regard to § 1.401(a)-20, Q&A 10(d), and with
regard to § 1.415(b)1(b)(1)(iii)(B) and (C) of the
Income Tax Regulations.
(12) The determination of the Annual Pension under
Paragraph (A)(1) of this Subsection (a) shall take into
account (in the manner prescribed by the regulations
under Section 415 of the Code) social security
supplements described in § 411(a)(9) of the Internal
Revenue Code and benefits transferred from another
defined benefit plan, other than transfers of
distributable benefits pursuant § 1.411(d)-4, Q&A-3(c)
of the Income Tax Regulations.
(13) The above limitations are intended to comply with the
provisions of Section 415 of the Code, as amended,
so that the maximum benefits provided by plans of the
City shall be exactly equal to the maximum amounts
allowed under Section 415 of the Code and
regulations thereunder. If there is any discrepancy
between the provisions of this Subsection (a) and the
provisions of Section 415 of the Code and regulations
thereunder, such discrepancy shall be resolved in
such a way as to give full effect to the provisions of
Section 415 of the Code. The value of any benefits
forfeited as a result of the application of this
Subsection (a) shall be used to decrease future
employer contributions.
(14) For the purpose of applying the limitations set forth in
Sections 401(a)(17) and 415 of the Internal Revenue
Code, Compensation shall include any elective
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deferral (as defined in Code Section 402(g)(3) of the
Internal Revenue Code), and any amount which is
contributed or deferred by the employer at the
election of the Member and which is not includible in
the gross income of the Member by reason of Section
125 or 457 of the Internal Revenue Code. For
limitation years beginning on and after January 1,
2001, for the purposes of applying the limitations
described in this Subsection (a), compensation paid
or made available during such limitation years shall
include elective amounts that are not includible in the
gross income of the Member by reason of Section
132(f)(4) of the Internal Revenue Code. For limitation
years on or after July 1, 2007, compensation shall
include payments that otherwise qualify as
compensation and that are made by the later of: (a) 2
and '/2 (two and one-half) months after severance
from employment with the employer, and (b) the end
of the limitation year that includes the date of
severance.
Section 6. That Section 36-31(c), Compliance with the Internal
Revenue Code, paragraphs 3(A) and 6(A), of the Municipal Code of Ordinances
be amended as follows:
(c) Required Minimum Distributions.
(3) Requirements For Annuity Distributions That
Commence During participant's Lifetime.
(A) Joint life annuities where the beneficiary is not
the participant's spouse. If the participant's interest is
being distributed in the form of a joint and survivor
annuity for the joint lives of the participant and a
nonspousal beneficiary, annuity payments to be made
on or after the participant's required beginning date to
the designated beneficiary after the participant's death
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must not at any time exceed the applicable
percentage of the annuity payment for such period
that would have been payable to the participant using
the table set forth in Q&A-2 of section 1.401(a)(9)-6T
of the Treasury regulations. If the form of distribution
combines a joint and survivor annuity for the joint lives
of the participant and a nonspousal beneficiary and a
period certain annuity, the requirement in the
preceding sentence will apply to annuity payments to
be made to the designated beneficiary after the
expiration of the period certain.
(6) Definitions.
(A) Designated beneficiary. The individual who is
designated as the beneficiary under the Plan and is
the designated beneficiary under Section 401(a)(9) of
the Code and Section 1.101(a)(9) 1, Q&A 4,
1.401(a)(9)-4 of the Treasury regulations
Section 7. That Section 36-31(d), Compliance with the Internal
Revenue Code, of the Municipal Code of Ordinances be amended as follows:
(d) Rollover distributions.
(1) Notwithstanding any provision of the Plan to the
contrary that would otherwise limit a distributee's
election under this Section, a distributee may elect, at
the time and in the manner prescribed by the
Administrator, to have any portion of an eligible
rollover distribution paid directly to an eligible
retirement plan specified by the distributee in a direct
rollover.
(2) Definitions
The following definitions apply to this Section:
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(A) Eligible rollover distribution: An eligible rollover
distribution is any distribution of all or any portion of
the balance to the credit of the distributee, except that
an eligible rollover distribution does not include:
(i) any distribution that is one of a series of
substantially equal periodic payments (not less
frequently than annually) made for the life (or
life expectancy) of the distributee or the joint
lives (or joint life expectancies) of the
distributee and the distributee's designated
beneficiary, or for a specified period of 10
years or more;
(ii) any distribution to the extent such
distribution is required under Section 401(a)(9)
of the Code;
(iii) the portion of any distribution that is a
hardship distribution described in Section
'101(k)(2)(B)(i)(IV) of the Code which is made
upon hardship of the Member; and
(iv) the portion of any distribution that is not
includible in gross income (determined without
regard to the exclusion for net unrealized
appreciation with respect to employer
securities), provided that a portion of a
distribution shall not fail to be an eligible
rollover distribution merely because the portion
consists of after-tax Employee contributions
which are not includible in gross income.
However, such portion may be transferred only
to an individual retirement account or annuity
described in Section 408(a) or (b) of the Code,
or to a qualified defined contribution plan
described in Section 401(a) or 403(a) of the
Code that agrees to separately account for
amounts so transferred, including separately
accounting for the portion of such distribution
which is includible in gross income and the
portion of such distribution which is not so
includible.
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Section 8. That Section 36-31, Compliance with the Internal Revenue
Code, of the Municipal Code of Ordinances be amended to add a subsection (h)
as follows:
(h) Uniformed Services Employment and Reemployment Rights
Act. The Plan shall at all times be administered in
accordance with the provisions of the Uniformed Services
Employment and Reemployment Rights Act, which Act is
hereby incorporated by reference.
Section 9. All sections or parts of sections of the Code of Municipal
Ordinances, all ordinances or parts of ordinances, and all resolutions or parts of
resolutions in conflict herewith, be and the same are hereby repealed to the
extent of such conflict.
Section 10. Should any section or provision of this Ordinance, or any
paragraph, sentence or word, be declared by a Court of competent jurisdiction to
be invalid, such decision shall not affect the invalidity of the remainder hereof, as
a whole or a part hereof, other than the part declared to be invalid.
Section 11. It is the intention of the City Commission of the City of
Aventura that the provisions of this Ordinance shall become and be made a part
of the Code of Ordinances of the City of Aventura and that the sections of this
Ordinance may be renumbered or relettered and the word "ordinance" may be
changed to "Chapter", "Section", "Article", or such other appropriate word or
phrase, the use of which shall accomplish the intentions herein expressed.
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Section 12. This Ordinance shall take effect upon adoption on second
reading.
The foregoing Ordinance was offered by Commissioner Enbar Cohen,
who moved its adoption on first reading. The motion was seconded by
Commissioner Howard Weinberg and, upon being put to a vote, the vote was as
follows:
Commissioner Enbar Cohen yes
Commissioner Teri Holzberg absent
Commissioner Billy Joel yes
Commissioner Howard Weinberg yes
Commissioner Luz Urbaez Weinberg yes
Vice Mayor Michael Stern yes
Mayor Susan Gottlieb yes
The foregoing Ordinance was offered by Commissioner Luz Weinberg,
who moved its adoption on second reading. This motion was seconded by
Commissioner Joel, and upon being put to a vote, the vote was as follows:
Commissioner Enbar Cohen yes
Commissioner Teri Holzberg absent
Commissioner Billy Joel yes
Commissioner Howard Weinberg yes
Commissioner Luz Urbaez Weinberg yes
Vice Mayor Michael Stern yes
Mayor Susan Gottlieb yes
PASSED AND ADOPTED on first reading this 3rd day of September, 2013.
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Ordinance No. 2013-10
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PASSED AND ADOPTED on second reading this 18th day of September, 2013.
•-41
i AN GOTTL B, MAYOR
'Q'ESA M. '4R1KA, MMC
C CLERK
APPROVED AS TO LEGAL SUFFICIENCY:
L* 1 CITY ATTORNEY
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