November 29, 2020
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       CS for SB 1592                                   First Engrossed
       
       
       
       
       
       
       
       
       20101592e1
       
    1                        A bill to be entitled                      
    2         An act relating to fiscally constrained counties;
    3         amending s. 218.12, F.S.; providing for the
    4         determination by a fiscally constrained county of the
    5         reduction in ad valorem revenues resulting from the
    6         implementation of a provision of the State
    7         Constitution; amending s. 218.075, F.S.; requiring the
    8         Department of Environmental Protection and the water
    9         management districts to reduce or waive permit
   10         processing fees for an entity created by special act
   11         or local ordinance or interlocal agreement not
   12         included within a metropolitan statistical area;
   13         providing an effective date.
   14  
   15  Be It Enacted by the Legislature of the State of Florida:
   16  
   17         Section 1. Section 218.12, Florida Statutes, is amended to
   18  read:
   19         218.12 Appropriations to offset reductions in ad valorem
   20  tax revenue in fiscally constrained counties.—
   21         (1) Beginning in fiscal year 2008-2009, the Legislature
   22  shall appropriate moneys to offset the reductions in ad valorem
   23  tax revenue experienced by fiscally constrained counties, as
   24  defined in s. 218.67(1), which occur as a direct result of the
   25  implementation of revisions of Art. VII of the State
   26  Constitution approved in the special election held on January
   27  29, 2008. The moneys appropriated for this purpose shall be
   28  distributed in January of each fiscal year among the fiscally
   29  constrained counties based on each county’s proportion of the
   30  total reduction in ad valorem tax revenue resulting from the
   31  implementation of the revision.
   32         (2) On or before November 15 of each year, beginning in
   33  2008, each fiscally constrained county shall apply to the
   34  Department of Revenue to participate in the distribution of the
   35  appropriation and provide documentation supporting the county’s
   36  estimated reduction in ad valorem tax revenue in the form and
   37  manner prescribed by the Department of Revenue. The
   38  documentation must include an estimate of the reduction in
   39  taxable value directly attributable to revisions of Art. VII of
   40  the State Constitution for all county taxing jurisdictions
   41  within the county and shall be prepared by the property
   42  appraiser in each fiscally constrained county. The documentation
   43  must also include the county millage rates applicable in all
   44  such jurisdictions for both the current year and the prior year;
   45  rolled-back rates, determined as provided in s. 200.065, for
   46  each county taxing jurisdiction; and maximum millage rates that
   47  could have been levied by majority vote pursuant to s. 200.185.
   48  For purposes of this section, each fiscally constrained county’s
   49  reduction in ad valorem tax revenue shall be calculated as 95
   50  percent of the estimated reduction in taxable value times the
   51  lesser of the 2007 applicable millage rate or the applicable
   52  millage rate for each county taxing jurisdiction in the prior
   53  year.
   54         (3) In determining the reductions in ad valorem tax
   55  revenues in a given year occurring as a result of the
   56  implementation of the revisions to Art. VII of the State
   57  Constitution approved in the special election held on January
   58  29, 2008, assessments reduced pursuant to s. 4(d)(8)a., Art. VII
   59  of the State Constitution shall be included in the reduction in
   60  taxable value only for those homesteads established January 1 of
   61  the year the application under this section is made.
   62         (3)In determining the reductions in ad valorem tax
   63  revenues occurring as a result of the implementation of the
   64  revisions to Art. VII of the State Constitution approved in the
   65  special election held on January 29, 2008, the value of
   66  assessments reduced pursuant to s. 4(d)(8)a., Art. VII of the
   67  State Constitution shall include only the reduction in taxable
   68  value for homesteads established January 1, 2009.
   69         Section 2. Section 218.075, Florida Statutes, is amended to
   70  read:
   71         218.075 Reduction or waiver of permit processing fees.
   72  Notwithstanding any other provision of law, the Department of
   73  Environmental Protection and the water management districts
   74  shall reduce or waive permit processing fees for counties with a
   75  population of 50,000 or less on April 1, 1994, until such
   76  counties exceed a population of 75,000 and municipalities with a
   77  population of 25,000 or less, or an entity created by special
   78  act or local ordinance or interlocal agreement of such counties
   79  or municipalities or any county or municipality not included
   80  within a metropolitan statistical area. Fee reductions or
   81  waivers shall be approved on the basis of fiscal hardship or
   82  environmental need for a particular project or activity. The
   83  governing body must certify that the cost of the permit
   84  processing fee is a fiscal hardship due to one of the following
   85  factors:
   86         (1) Per capita taxable value is less than the statewide
   87  average for the current fiscal year;
   88         (2) Percentage of assessed property value that is exempt
   89  from ad valorem taxation is higher than the statewide average
   90  for the current fiscal year;
   91         (3) Any condition specified in s. 218.503(1) which results
   92  in the county or municipality being in a state of financial
   93  emergency;
   94         (4) Ad valorem operating millage rate for the current
   95  fiscal year is greater than 8 mills; or
   96         (5) A financial condition that is documented in annual
   97  financial statements at the end of the current fiscal year and
   98  indicates an inability to pay the permit processing fee during
   99  that fiscal year.
  100  
  101  The permit applicant must be the governing body of a county or
  102  municipality or a third party under contract with a county or
  103  municipality or an entity created by special act or local
  104  ordinance or interlocal agreement and the project for which the
  105  fee reduction or waiver is sought must serve a public purpose.
  106  If a permit processing fee is reduced, the total fee shall not
  107  exceed $100.
  108         Section 3. This act shall take effect July 1, 2010.

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