HomeMy WebLinkAboutR-79-064971
ties, without
to the residents
RESOLUTION NO. 79-649
A RESOLUTION REQUESTING THE DADE COUNTY COMMISSION
TO IMMEDIATELY DEVELOP THE APPROPRIATE MECHANISM TO
FINANCE THE METRO & FIRE RESCUE SERVICE IN FISCAL
YEAR 1979-1980 WITHOUT COST TO MIAMI TAXPAYERS, OR
REMIT $1,196,740 TO THE CITY OF MIAMI REPRESENTING
THE AMOUNT OF DOUBLE TAX COLLECTED WITHIN MIAMI;
AUTHORIZING THE CITY MANAGER TO MEET WITH PROPER DADE
COUNTY OFFICIALS TO EXPEDITE THE RESOLUTION OF THE
DOUBLE TAXATION ISSUE; FURTHER AUTHORIZING THE CITY
MANAGER, TO RECOMMEND A DOUBLE TAXATION CONSULTANT
TO THE COMMISSION AT ITS NEXT MEETING.
WHEREAS, Metropolitan Dade County
Miami Taxpayers for Metro Fire
do not
receive; and
(Metro) is.charging City
& Rescue Services that the city
,:;WHEREAS, the cost'for those services amounted
$800,00.0 for :,Fiscal Year 19
78-79;
and
W:HiEREAS, the 1979.-80 Dade?
a cost of 'app�proximately
r-4
taxpayers, ariid
taxpayers
solely
Rescue
County
taxpayers
to approximately
Budget presently
anticipates
.2 million;' to;be taxed against City of Miam
WHEREAS, such a tax represents double taxation `of Miami
for Metro Fire & Rescue Services, inter:alia; and
WHEREAS, these Metro .Fire & Rescue
for the benefit of 22 cities that
D epia'r tm e n t s.over
WHEREAS, the.
to. Metro;
inclusion
Dade County's General' Operations
in direct
and
Services are provided
turne "DOCUMLN j l�t e
ITEM NO.
rr
of Metro Fire & Rescue Services i
Budget is in fatal conflict with and
violation of Section 125.01 (6)(
prohibits the
use of countywide
by the County where no real and
within a municipality;
and
), Florida Statutes, which
revenues to fund any service provided
substantial benefit accrues to the property
WHEREAS, Metro Fire & Rescue Services
charge, does not provide any real or substantial benefit
of the City of'Miami; and,
WHERE'AS,Section 125.01 (6)(a) further provides
governing body
rendered
municipality by "resolution'
specially_ for the benefit of the
given to 22 municipali-
for the
o identify a service
property or residents of
LY COMMISSION i
MEETING OF
SE P 2 7 iS79
la.79-64
municipalitq
$1,196,740;
Board of
the unincorporated
to petition
mechanism.to
area and financed from countywide revenues:.and
the Board of County Commissioners to develop an appropriate
finance the activity or remit the identified cost to the
within 6 months of the adoption of the County Budget; and
WHEREAS, the City of Miami has".identified that 'cost to be
and:
WHEREAS, the City of Miami requests that the Dade County:
CountyCommissioners remit said amount to the City of Miami
as provided
by law; and
WHEREAS', :refusal
to remit said funds to the City of_.Miami
or to develope an appropriate mechanism to finance such activity
shall be an admission by Dade County::that it willfully continues,t
impose double taxation upon the citizens of Miami"and is engage
pattern and,pr.actice of tax discrimination
taxpayers
against the . citizens .any
of the City of Miami, Florida;"
NOW THEREFORE, BE IT RESOLVED BY THE COMMISSION OF THE
CITY OF MIAMI,
FLORIDA:.
Section 1. The Metropolitan Dade County Board of Count
Commissionersis hereby
mechanism
22 cities
requested
:o.' immediately develop .an
appropriate
to finance the cost of providing Fire & Rescue Services to
for Fiscal Year 1979-1980 in order'to provide the taxpayers
of Miami, Florida, with relief from being required to:pay``
& Rescue Services that they do not "receive.
City
of the
for Fire
Section 2. In the eventthe appropriate mechanism cannot;
be implemented, the Dade
County Board of County Commissioners :'shall
remit to the City of Miami'a payment in the amount of
six (6) months; of:the adoption of the .1979-1980 Budge
$1,196
740 within
said amount
being the amount of Dade County taxes imposed upon property owners
P
the corporate limitsof the City of ,Miami, .Florida,
and representing a.double tax on said property owners in providing,;'
Rescue Services which they do`not.receive.
,
situated within
Fire &
Section
hereby requested
The Metropolitan
to make
Dade County Commission is
its intentions known to the Miami City
"SUPPORTIVE
- DOCUMENTS
T`
FOLLOW"
79-64'
Mi
f
COMMiSlii°1114; 6 Resnuet::::71-tilliculoeills1;:;14:::;:i:::;;;;:;::1141;:till.ed
to resolve and eliminate. double
in the
cost of providing Fire
distribut cost to City
taxes.
Section 4. Ther,is hereby authorized
City Manager :he
.
to meet with the appropriate county officials to expedite
resolution and elimination of double
resulting from the collection, and expenditure of ,Bade-:C()nat..7e7e11777,:,
- Section The City manager is hereby authorized n
to investigate the qualifications of
and
re7mileo:dto ila:-'%Cif-i517:fi:;:::ii::i''°
a reputable consultingfrmto as7istthe.Ciy ,.,i 74 llu7
resolving, and elimiaati7g, all forms 0f double taxation that affect
oroet owners and. taxpayers, and the cit714anIIgarshall-.71il:li::n.
Miami Pr at ' e
such recomMendatiOn the neXt regular gulaweetiUBof t!1a-:1-:7,:olia19:::s
PASSED AND ADOPTED tha,;?.2iL1 day.of'sar-Nm17r,
.,..
. .
/S- -MAURICE- A. FERRE
, .
MAYOR,, , ..
. .
ATTEST:
RAFH G. ONGIE, CITY eLERK
PREPARED AND APPROVED BY:
RCBERT
. CLARK, ASSISTANT CITY ATTORNEY
APPROVED AS
GEORGE F.
ORM AND CORR
SS:
"SUPPORTIVE
DOCUMENTS
FOLLOW"
79-649
TO:
CITY OF MIAMI, FLOf2IOA
IMT R-OFFlCC McMc7RANDU;,1
Joseph R. Grassie
City Manager
Clark Merrill
Assistant to the City Manager
DATE.
$Ut3JECT:
,September 20, 1979 me,
PEF'EHENCEB:
Double Taxation
resulting from Metro
Fire & Rescue Services.
I recommend that the attached Resolution
requesting the Board of County Commissioners
to pay the City of Miami $1,196,740 unlaw-
fully taxed against the property owners of the
City of Miami or to immediately develop the
appropriate mechanisms as required by law to
end the Double Taxation of City of Miami
taxpayers be adopted and delivered to the
proper County officials prior to October 1,
1979.
This issue rises as a result of Dade County contracts to take over the Fire and
Rescue Services for 16 Cities (and 6 cities without contract) and unlawfully
apportion the cost to all county taxpayers rather than to the benefited Cities
directly. This causes taxpayers in they unserved cities and the unincorporated
area tobe double taxed for Fire & Rescue Services not received. Although some
County officials readily admit to the lack ofequity in this arrangement, they
are bound by contract not to directly tax the benefited Cities for these servi-
ces unless it is as a result of an election held for that purpose or by Court
order.
In 1979-80 the taxpayers of Miami, Hialeah, Miami Beach,'Coral Gables, West Miami
and the Unincorporated Area will be paying over $5.6 million in Dade County taxes
for Metro Fire & Rescue Services that;are provided in the 22 benefited cities. ilia-`
mi taxpayers will be paying $1,196,740 of that amount. Thisrepresents over $35
out of every $1000 in Dade County taxes that are collected in Miami to pay for
Metro Services that are not received in this City. The countywide millage rate
could be reduced by .302 mills if Metro would directly charge the 22 cities for
the County Fire and Rescue Services that they are receiving. The removal of this
Double Taxation would provide a $5,684,200 tax relief to approximately 82% of
the population of this County. The City of Miami property owners are pay ni g approx.
$22 million for one of the best Fire Departments in the County and it is simply
not equitable for them to have to pay another 5% on top of that for Metro Fire
& Rescue Services they do not receive.
tt
SUPPORTIVE
DOCUMENTS
FOLLOW"
79-649
Joseph R. Grassie
September 20, 1979
Page 2.
A new State Law went into effect on July 1, 1979 that prohibits the use of
County revenues to fund any Service provided by the County where no real •
and substantial benefit accrues to thejroperty or residents within a munici-
pality or municipalities. The Law also provides for -the governing body of a
municipality by resolution to identify a service rendered specifically for
the benefit of the residents in the unincorporated areas and financed from
Countywide revenues and petition the Board of County Commissioners to develop
an appropriate mechanism to finance such activity through service charges,
special assessments or a municipal service taxing unit or to remit the identi-
fied cost (double tax) to the municipality or municipalities within 6 months
of the adoption of the County Budget.
While the Law refers to services provided to the unincorporated areas, whose
property owners coincidentally are also double taxed, it is apparent that
passage of the attached resolution represents the best method of identifying
the double taxation problem and urging an immediate solution by the County.
It is imperative, however, that this notice to the County be presented to the
proper County officials prior to October 1, 1979.
The obvious solution to this double taxation problem, is to create a special
taxing district and charge the people who are benefited by the services received.
Another method would be through the Courts. To this extent Coral Gables has voted
to take this issue to court and would like the City to intervene. Double Taxation
has existed for many years and the County has' not taken the necessary steps to
eliminate?the problem. The CiAttorney will` have to advise the Commission on
the Citysprospect of winningty in Court. It.would appear, however, that due to
the large amount of double tax being paid to the County by Miami Taxpayers, that
persuasive action is needed soon.
In order to provide additional explanation of this Issue, the following material
is attached: 1. Outstanding Issue with Metro (County Cost. Apportionment Formula)
2. Metro Fire & Rescue Services Cost Distribution Analysis
3. County Fire & Rescue Service Charges distributed to Dade County
Cities
▪ Dade County Ad Valorem Taxes collected from City Taxpayers
. Chapter 79-87 (Laws of Florida) regarding Double Taxation
6. Dade County Comparative Tax Roll and Property Tax Millage Rates
Tofurther demonstrate the gross inequity of the present County arrangement for
distributing the Costs of Metro Fire & Rescue Services I call your attention to
the fact. that the 1979-80 Metro Budget provides for an additional $925,000 to
pay for the Miami Springs Fire & Rescue. The cost that will be distributed to the
Miami Springs taxpayers through the Countywide Ad Valorem Tax will be only $54,575
or a net savings of $870,425. Miami taxpayers will pay at least $170,385 to provide
Miami Springs with Fire & Rescue Services this coming year.
.,Revised 8/15/79
Outstanding Issue'With M
DOUBLE (DUAL) TAXATION.- Metro Fire & Rescue Countywide Cost Distribution_Formula
DOUBLE TAXATION is the result of Dade County chargingall
County tax TIax payexiers for
services that benefit only a portion of the County.
Miami due to Metro Fire and Rescue Services being provided to 22 Dade County
Cities and charged to all Dade County taxpayers including 5 of the largest cities
that pay for their own Fire and Rescue Services. These unserved Cities are res-
ponsible for approximately 37.5% of the County Taxes. Miami has itseownaFireaand
Rescue Service at a cost of about $22 Million per year. However,
payers must also pay approximately $1,197,000 more in their County taxes for their
rovides to
hre of the costthof eservedFire
b and Metrosore$397,000Services
morethat
thanDade
theyninvoluntarily
the 22 Cities that areY
contributed in County taxes last year.
Since the City of Miami, in 1979, had 18.42% of all taxable property in Dade County,
Miami taxpayers pay 18.42% of cost of Fire and Rescue Services for the 22 Cities
served by Metro.
The formula for Municipal Fire -Rescue Service cost, Allocation is as follows:
(figures are based on estimates in the Metro ,1979-80._Proposed'Budget and from the
Metro Office of Management and Budget).
Unincorporated Area Population
Total Served by Metro Fire and Rescue Services
i.e. 731,530
918,260 79.66
USE 80 %
Population of 22 Cities Served
Total Served by Metro Fire and Rescue Services
20.34 % USE 20
i.e. 186,730
B18,260.
Unincorporated MunicipalService Area
Less special benefit to 22 Cities
Unincorporated Area Share
County Wide Cost Allocation 20% X 25,477,000
Add as a result of the special benefit to 22 Cities
(Based on Dade County Budget Formula)
Total to be distributed through County Wide Ad Valorem Taxes
(Including 5 unserved Cities and additional tax on Unincorporated
nincorporated Cost Allocation
= County Wide Cost Allocation
Dade County 1979-80.Budget for Metro Fire and Rescue Service = $ 25,477,000
(does not includelRandall Eastern'Ambulance Contract or Capital Improvements, etc.)
0,381,600 USE $ 20,382,000
- 1,402,000
$ 18,980,000
80% X 25,477,000
Miami's DOUBLE TAX for Metro Fire & Rescue
18.42% X $6,497,000 =
Population Served
Cities Not Served
22 Cities Served =
Unincorporated Area =
Total
vs
Unserved.
609,500 (40.0%)
186,730. (12.2%)
731,530 (47.8%)
Population 1,527,760 (100h
= $ 5,095,400,
Area',
1,196,747
918,260 (60.0%)
USE $ 5,095,000
+ 1,402,000
$ 6,497,000
USE $ 1,197,000
'SUPPORTIVE
DOCUMENTS
FOLLOW"
. Page Two
The DOUBLE TAXATION for the 5 Cities that are not served is
Estimated
Per Centof County. Amount of
City Tax; Roll * . DOUBLE TAX
Miami
Hialeah
Miami Beach
Coral Gables
West Miami
Total of Unserved
Cities
1842 %
6.62
7.39 %
4.75 %
.27 %
37.45 %
Population *
$ 1,196,740 344,000
430,100 128,800
480,120 89,000
308,600 42,200
17,540 5,500
$ 2,433,100 609,500
Population Not served = 609,500 = 40.0 % of County Population.
Additional cost allocated to County Tax Payers due to Metro Fire &
in 22 Cities is as follows:
Unincorporated
22 Cities Served
5 Cities NotServed.
Area
- County Wide Allocation
Allocation
Allocation (DOUBLE TAX
Total Metro Fire & Rescue Costs
to be Allocated County Wide
DOUBLE TAX) $ 3,251
Unincorporated Municipal Service Area Budget Allocation
Total Cost All
* As shown i
Metro Fire & Rescue
1979-80 Metro Budget
Per Capita
Cost
DOUBLE TAX
$ 3.48
3.34
5.39
7.34
3.19
3.99 A
•
Rescue Service
Percent Per
of Capita
Tax Roll Cost
100 50.04 %
12 800
433,100
12.51 %
37.45 %
497,000 100. %
189B0,000 *
25,477,000 Ir
• .UPPORTIVE
OCUMENTS
FOLLOW"
$ 4.44
4.35
3.99
($ 4.25
Av.)
Prepared by: Clark Merrill
City of Miami
Intergovernmental Affairs
August 15, 1979
79-649
ea
Q)
CITY:'/UNINC.
POPULATION
METROPOLITAN DADE COUNTY
FIRE AND RESCUE SERVICES
COST DISTRIBUTION ANALYSIS
FIRE & RESCUE NITRO PER CAPITA COST
CITY UNINC. PER PER; CAPITA'. DOUBLE' TAX METRO
TOTAL.:COST COST. TOTAL COST DOUBLE TAXATION
PERCENT
INCREASE
DUE TO
DOUBLE TAX
TOTAL COST
FIRE & RESCUE SERV. PPER RECAPITA
TACUE SERY.
TOTAL COST
METRO + MUNICIPAL METRO + MUNICIPAL
/ M1AMI 344.000;..
#_HIALEAH "- 128,800
/ MIAMI BEACH 89,000.
$ 22.045,388 $ 64.09
3,559,497*
$•27 64'
$ ::3,674,486* $ 41.29*:_:
1,196,740
430,100 $ 3.34
480,120
$,5.40
5.4 % $ 23,242,135
12.8 % $ 3.989,598
13.1 % $ 4.154,614:
$ 67.57
$ 30.98
/ CORAL GABLES 42.200_
2,885.977* f'68.38*
308,600,',
7.31
.10_7 %;
WEST-;MIAMI
5,500
157.627`
' $`,28.66*;'
17,540
3.19
$ 3,194 585:'
11.1 %: $ 175, 170
46.69
$ 75.69'
$ 31:85
(CITY SUB TOTALS)
(609,500)
($ 32,322,975)* ($ 53.03 Av.)*($ 2,433,100),
UNINC. AREA
731.530
18;980.000**
$ 25.95** $ 3,251,100
f 4 44 ,-
METRO DOUBLE TAX
DISTRIBUTION TO
5 CITIES
1 UNINC. AREA
(1,341030)
22 CITIES 186.730
5.684,200**, XXX
($ 5,684,200) " S 4.24-
812,700**, $ 4.35*** 0
TOTAL COUNTY 1,527,760
* CITY TAX
** METRO TAX
*** PER CAPITA COST IF
DOUBLE TAXATION
ELIMINATED $ 34.79
/ CITIES NOT SERVED
BY METRO
FIRE & RESCUE SERVICES
W
(Metro)
$ 57,799,875
USE $ 57,800,000*
(Average)
$ 37.19
$ 5,684,200 XXX
Notes: - Totale & Rescue
perDadeCounty Budgett of Metro rOffice: $ 25.477,000
- Cost to be distributed to County -Wide tax payers
= $ 6.497.000 per Dade County Allocation Formula
- Metro Double Tax is based on Cities share of
the Dade County Tax Roll
- Metro Double Tax -
= $ 2,433,100
- Metro Double Tax
= $ 3,251,100
Total for 5 unserved Cities
- Unincorporated Areas
7.53% Av:)($ 34,756,102)
17.1
$ 22.231,099
XXX XXX
0 % $ 812,700
XXX $ 57,800.000
`'PT1VE
F ... ;.a'
($ 57.02 Av).
30.39
XXx
$ 4.35***
(Average)
$ 41.08
(Average Excluding
22 Cities)
$ 47.20
Prepared by: Clark Merrill
City of Miami
Intergovernmental Affairs
August 15, 1979
COUNTY FIRE & RESCUE SERVICE CHARGES DISTRIBUTED TO OADE COUNTY CITIES
*. Not Served by Metro Fire & Rescue (DOUBLE TAX)
1979 Distributed Costs
Cities Population % of Tax Roll for Metro Fire & Rescue
* Miami 344,000* 18.42 % $ 1,196,747*
Hialeah
128,800* 662 % 430,100*,
*
Miami; Beach
89,000* 7.39 % 480,128*
North ,Miami 42,200 2.54 % 165,024
* Coral Gables 42,200* 4.75 % 308,608*
North Miami Beach 34,000 2.05 %
133,188
Homestead 25,300 .80 % 51,976'
OpaLocka 13,400 .78 % 50,677
Miami Springs 12,600 ,84 % 54,575
South Miami 11,100 .71 % 46,129
Miami Shores 9,000 .71 % 46,129
Sweet Water 8,000 .24 % 15,593
* West Miami '" 5,500* 27 % 17,542*
Florida City 5,000 .16.'% 10,395
Bay Harbor Island 4,800 .49 % 31,835
North Bay Village`; 4,800 .39 % 25,338
Surfside 3,900 52 % 33,784
Biscayne Park 2,500 .14 % 9,096
Virginia Gardens 2,500 .15 %'.
Bal Harbour 2,500 .88 %
El Portal 2,400 .10 %
Hialeah Gardens 1,100 .32 %
Golden Beach 840 .15 %
Medley 600 .49 % 31,835
Indian Creek 80. .05 % 3,248
Islandia 10 00 % 0
9,745
57,174
6,498
20,790
9,746
`
Pensucco. �. r,
Not listed in Dade County Budget)
All Cities 796,230 49 96_% $ 3,245,900
Unincorporated Area 731,530 50.04 % 3,251,100
Total Population 1,527,760 Amount to be distributed - .S 6,497,000(52.6% Increase,
County wide : over last year,
O c
rn
79-649
DADE`
VALOREM TAXES_; cOL,LE.CLEDiiOM CITY TAXPAYERS
CITIES.
Miami
Hialeah
Miami Beach
North Miami
Coral Gables
North Miami Beach
Homestead
OpaLocka
Miami Springs
South Miami
Miami Shores
Sweet Water
West Miami.
Florida City
Bay Harbor. Isand
North Bay Village
Surfside
Biscayne Park
Virginia Gardens
Bal Harbour
El Portal
Hialeah Gardens
Golden Beach
Medley
Indian Creek
Islandia
Pensucco
All Cities
Unincorporated Area
Total, Population
PERCENT OF
POPULATION TAX ROLL
344,000
128,800
89,000
42,200
42,200
34,000
25,300
13,400
12,600
11,100 .;.
9,000
8,000
5,500
18.42
6,62 %
7.39 ,,
2.54
4,75% -;
2.05 %
.80 %'
.78'%,
.84 %
.71,%
.71 S
.24 %
.27 %
5,000 .16 %
4,800 49 %
4,800: .39'%
3,900 .52 %
2,500 .14 %
2,500 . .15.%
2,500 .88 %'
2,400 .10 %
1,100„ .32.7
840` .15 % ,
600 " .49 %
80 .05'%
COLLECTION
OF 1979-80
COUNTY TAXES PER CAPITA
($182,355,732)
$ 33,589,926 $ 97.65
12,071,949, 93.73
13,476,089 151.42
4,631,836
8,661,897
3,738,292
1,458,846
1,422,374
1,531,788 :.
1,294,726
1,294,726
437,654
492,360
291,769
893,543
711,187..
948,250-.
255,298'
273,534
1,787,086
182,356
583,538
273,534
893,543
91,178
10 .00' a 0 ,
( Not Listed in Dade County Budget
796,230
731,530
1,527,760
49.96 5' $.' 91,104,924
50.04 S $ 91,250,808
Amount' County Wide $ 182,355,732..
UPPORTIVE
DOCUMENTS
10976,
205.26
109.95
57.66
106,15
121.57
116.64
143.86
5471
89.52 .`
58.35.
18615 '.
148.16
243.14
102.12
109.41
714.83
75.98
530.49
325.64
1,489.24
1,139.73
Av.)$114.42
Av.) $ :124.74
County
Average $ 119.36.
9-649
•1AOE:
Y�Ap VALOREM _TAXES ,C_OLLECIED ROM CITY TAXPAYERS
CITIES POPULATION
Miami 344,000
Hialeah 128,800
Miami Beach 89,000.
North Miami 42,200
Coral Gables 42,200
North 'Miami 'Beach 34,000
Homestead 25,300
OpaLocka
Miami Springs
South Miami
Miami Shores
Sweet Water:
West Miami
Florida City
Bay Harbor Island
13,400
12,600
11,100.
9,000
8,000.
5,500
5,000
4,800-=
North Bay Village 4,800
Surfside 3,900
Biscayne Park 2,500
Virginia`Gardens 2,500
Bal Harbour 2,500 .88 %
El Portal 2,400 .10 %
Hialeah Gardens 1,100;,
Golden Beach 840 .15 %
Medley 600 .49 %
Indian Creek 80 .05 %
Islandia 10 .00 %
Pensucco - ( Not Listed in Dade County -Budget.
PERCENT OF
TAX ROLL
18.42 %
6.62 %
7.39 %
2,54:%
4.75 %
2.05 %
.80 %
.78 %
64.%
.71 %
.71%
.24 %
.27.%
.16 %
49 %
.39-%
.52.%
.14"%
.15 %
COLLECTION
OF 1979-80
COUNTY TAXES
($182,355,732)
$ 33,589,926
12,071,949
13,476,089
4,631,836
8,661,897
3,738,292
1,458,846
1,422,374
1,531,788
1,294,726
1,294,726
437,654
492,360
291,769
893543
711,187
'948,250
255,298
273,534
1,787,086.
182,356.
583,538
273,534
893,543
91,178
PER CAPITA
$ 97.65
93.73
151,42:
109,76
205.26
109.95
5766
106.15.
121.57
116.64
14386
5471
89.52
58.35
186.15
148.16
243.14
102.12
109.41
714.83
75.98 ,
530.49
325.64'
,489.24
1,139.73
All Cities 796,230 49.96 % $' 91,104,924 (Av) $ 114.42
Unincorporated Area 731,530 50.04 % $: 91,250,808 (Av) $ 124.74
County
Total Population 1,527,760 Amount County Wide ' $ 182,355,732 Average $..119.36
'SUPPORTIVE
DOCUMENTS
79-649
CHAPTER 79-87
House Bill No. 1568
An, act relating to county government: amending paragraph (a) of
S. 125.01(6), Florida Statutes, and adding a subsection
thereto; providing a method of remitting the identified cost
of a service to a municipality or municipalities; providing
for the use of any other method prescribed by state law;
providing a restriction on the expenditure of county
revenues; providing for a study by the Advisory Council on
Intergovernmental Relations; providing an effective date.
Be It Enacted by the Legislature of the State of Florida:
Section 1. Paragraph (a) of subsection (6) of section 125.01, Florida
Statutes, is amended, and subsection (7) is added to said section to ''
read:
125.01 Powers and duties.-
(6)(a) The governing body _ of a municipality or municipalities by
resolution, or the citizens:of a municipality or county by petition of 10
percent of the qualified electors of such unit, may identify a service or
program rendered specially for the benefit of the property or residents
in unincorporated areas and financed from countywide revenues and
.petition the board of county commissioners to develop an appropriate
mechanism to finance such activity for the ensuing fiscal year, which may
e-ither be by taxes, special assessments, or service charges levied or
,imposed solely upon residents or property in the unincorporated area, by
the establishment of a municipal service taxing or benefit unit pursuant
to paragraph (q) of subsection (1), or by remitting the identified cost
of service paid from revenues required to be expended on a countywide
basis by--Eke-lakes-iev3ed-open-peepetty-s3tnaee-w#eh3n-the-mam4edeeiity
et-mon4e4pai4t4es to the municipality or municipalities, within 6 months
of the adoption of the county budget, in the proEortion that county ad
vanotem taxes collected within such municipality or municipalities bears
to the total amount of countywide ad valorem taxes collected by the
county, or by any other method prescribed by state law.
(7) No county revenues, except those derived specifically from or on
behalf of a municipal service taxing unit, special district,
unincorporated area, service area, or program area, shall be used to fund
any service or project provided by the county where no real and
substantial benefit accrues to the property or residents wilt inn a
municipality or municipalities.
Section 2. The Advisory Council on Intergovernmental Relations is
hereby directed to study the relationship of federal and state shared
revenue programs, municipal utility charges, and other fiscal aspects to`'
the double taxation issue. The council shall file a report of its
findings and recommendations with the Governor and Legislature by March
1, 1980.
Section 3. This; act shall take effect July 1, 197.9.
Approved by the Governor May 28, 1979.
Filed in office Secretary of State May 31, 1979.
This public document was promulgated at a base cost of $13.50 per
page for 1,500 copies or $.0090 per single page for the purpose
of informing the public of Acts passed by the Legislature.
CODING: Words in.seenek-theengk typeare deletions from existing law;
words _in underscored type are additions.
'SUPPORTIVE
IVE
DOCUMENTS
FOLLOW"
79.649
FROM 1979-80 PROPOSED DADE COUNTY BUDGET
COMPARATIVE TAX ROLL
1979 Value Per Mill of Taxable Property
(Preliminary Assessment Roll)
1978 Value Per Mill of Taxable Property
Increased Value
PROPERTY TAX MILLAGE RATES
General Operating
Debt Service
Total Countywide Millage
Unincorporated Municipal
Service Area
Library System
,
Miami Lakes Parks Distrlct=
- .
. .
524,102,000
21,595,000
2,507,000
1978-79 1979-80
8.096 7.566
1.160 1.360
9.256 8.926
1.092 1.0216
.446 •
"SUPPORTIVE
DOCUMENTS
FOLLOW"
1.375
9-649