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HomeMy WebLinkAboutBack-Up from Law DeptThe 2013 Florida Statutes Title XIV Chapter 197 TAXATION AND TAX COLLECTIONS, SALES, AND FINANCE LIENS View Entire Chapter 197.3632 Uniform method for the levy, collection, and enforcement of non -ad valorem assessments.— (1) As used in this section: (a) "Levy" means the imposition of a non -ad valorem assessment, stated in terms of rates, against all appropriately located property by a governmental body authorized by law to impose non -ad valorem assessments. (b) "Local government" means a county, municipality, or special district levying non -ad valorem assessments. (c) "Local governing board" means a governing board of a local government. (d) "Non -ad valorem assessment" means only those assessments which are not based upon millage and which can become a lien against a homestead as permitted in s. 4, Art. X of the State Constitution. (e) "Non -ad valorem assessment roll" means the roll prepared by a local government and certified to the tax collector for collection. (f) "Compatible electronic medium" or "media" means machine-readable electronic repositories of data and information, including, but not limited to, magnetic disk, magnetic tape, and magnetic diskette technologies, which provide without modification that the data and information therein are in harmony with and can be used in concert with the data and information on the ad valorem tax roll keyed to the property identification number used by the property appraiser. (g) "Capital project assessment" means a non -ad valorem assessment levied to fund a capital project, which assessment may be payable in annual payments with interest, over a period of years. (2) A local governing board shall enter into a written agreement with the property appraiser and tax collector providing for reimbursement of necessary administrative costs incurred under this section. Administrative costs shall include, but not be limited to, those costs associated with personnel, forms, supplies, data processing, computer equipment, postage, and programming. (3)(a) Notwithstanding any other provision of law to the contrary, a local government which is authorized to impose a non -ad valorem assessment and which elects to use the uniform method of collecting such assessment for the first time as authorized in this section shall adopt a resolution at a public hearing prior to January 1 or, if the property appraiser, tax collector, and local 423122 government agree, March 1. The resolution shall clearly state its intent to use the uniform method of collecting such assessment. The local government shall publish notice of its intent to use the uniform method for collecting such assessment weekly in a newspaper of general circulation within each county contained in the boundaries of the local government for 4 consecutive weeks preceding the hearing. The resolution shall state the need for the levy and shall include a legal description of the boundaries of the real property subject to the levy. If the resolution is adopted, the local governing board shall send a copy of it by United States mail to the property appraiser, the tax collector, and the department by January 10 or, if the property appraiser, tax collector, and local government agree, March 10. (b) Annually by June 1, the property appraiser shall provide each local government using the uniform method with the following information by list or compatible electronic medium: the legal description of the property within the boundaries described in the resolution, and the names and addresses of the owners of such property. Such information shall reference the property identification number and otherwise conform in format to that contained on the ad valorem roll submitted to the department. The property appraiser is not required to submit information which is not on the ad valorem roll or compatible electronic medium submitted to the department. If the local government determines that the information supplied by the property appraiser is insufficient for the local government's purpose, the local government shall obtain additional information from any other source. (4)(a) A local government shall adopt a non -ad valorem assessment roll at a public hearing held between January 1 and September 15 if: 1. The non -ad valorem assessment is levied for the first time; 2. The non -ad valorem assessment is increased beyond the maximum rate authorized by law or judicial decree at the time of initial imposition; 3. The local government's boundaries have changed, unless all newly affected property owners have provided written consent for such assessment to the local governing board; or 4. There is a change in the purpose for such assessment or in the use of the revenue generated by such assessment. (b) At least 20 days prior to the public hearing, the local government shalt notice the hearing by first-class United States mail and by publication in a newspaper generally circulated within each county contained in the boundaries of the local government. The notice by mail shall be sent to each person owning property subject to the assessment and shall include the following information: the purpose of the assessment; the total amount to be levied against each parcel; the unit of measurement to be applied against each parcel to determine the assessment; the number of such units contained within each parcel; the total revenue the local government will collect by the assessment; a statement that failure to pay the assessment will cause a tax certificate to be issued 423122 against the property which may result in a loss of title; a statement that all affected property owners have a right to appear at the hearing and to file written objections with the local governing board within 20 days of the notice; and the date, time, and place of the hearing. However, notice by mail shall not be required if notice by mail is otherwise required by general or special law governing a taxing authority and such notice is served at least 30 days prior to the authority's public hearing on adoption of a new or amended non -ad valorem assessment roll. The published notice shall contain at least the following information: the name of the local governing board; a geographic depiction of the property subject to the assessment; the proposed schedule of the assessment; the fact that the assessment will be collected by the tax collector; and a statement that all affected property owners have the right to appear at the public hearing and the right to file written objections within 20 days of the publication of the notice. (c) At the public hearing, the local governing board shall receive the written objections and shall hear testimony from all interested persons. The local governing board may adjourn the hearing from time to time. If the local governing board adopts the non -ad valorem assessment roll, it shall specify the unit of measurement for the assessment and the amount of the assessment. Notwithstanding the notices provided for in paragraph (b), the local governing board may adjust the assessment or the application of the assessment to any affected property based on the benefit which the board will provide or has provided to the property with the revenue generated by the assessment. 1(5)(a) By September 15 of each year, the chair of the local governing board or his or her designee shall certify a non -ad valorem assessment roll on compatible electronic medium to the tax collector. The local government shall post the non -ad valorem assessment for each parcel on the roll. The tax collector shall not accept any such roll that is not certified on compatible electronic medium and that does not contain the posting of the non -ad valorem assessment for each parcel. It is the responsibility of the local governing board that such roll be free of errors and omissions. Alterations to such roll may be made by the chair or his or her designee up to 10 days before certification. If the tax collector discovers errors or omissions on such roll, he or she may request the local governing board to file a corrected roll or a correction of the amount of any assessment. (b) Beginning in 2009, by December 15 of each year, the tax collector shall provide to the department a copy of each local governing board's non -ad valorem assessment roll containing the data elements and in the format prescribed by the executive director. In addition, beginning in 2008, a report shalt be provided to the department by December 15 of each year for each non -ad valorem assessment roll, including, but not limited to, the following information: 1. The name and type of local governing board levying the non -ad valorem assessment; 2. Whether or not the local government levies a property tax; 423122 3. The basis for the levy; 4. The rate of assessment; 5. The total amount of non -ad valorem assessment levied; and 6. The number of parcels affected. (6) If the non -ad valorem assessment is to be collected for a period of more than 1 year or is to be amortized over a number of years, the local governing board shall so specify and shall not be required to annually adopt the non -ad valorem assessment roll, and shall not be required to provide individual notices to each taxpayer unless the provisions of subsection (4) apply. Notice of an assessment, other than that which is required under subsection (4), may be provided by including the assessment in the property appraiser's notice of proposed property taxes and proposed or adopted non -ad valorem assessments under s. 200.069. However, the local governing board shall inform the property appraiser, tax collector, and department by January 10 if it intends to discontinue using the uniform method of collecting such assessment. (7) Non -ad valorem assessments collected pursuant to this section shall be included in the combined notice for ad valorem taxes and non -ad valorem assessments provided for in s. 197.3635. A separate mailing is authorized only as a solution to the most exigent factual circumstances. However, if a tax collector cannot merge a non -ad valorem assessment roll to produce such a notice, he or she shall mail a separate notice of non -ad valorem assessments or shall direct the local government to mail such a separate notice. In deciding whether a separate mailing is necessary, the tax collector shall consider all costs to the local government and taxpayers of such a separate mailing and the adverse effects to the taxpayers of delayed and multiple notices. The local government whose roll could not be merged shall bear all costs associated with the separate notice. (8)(a) Non -ad valorem assessments collected pursuant to this section shall be subject to all collection provisions of this chapter, including provisions relating to discount for early payment, prepayment by installment method, deferred payment, penalty for delinquent payment, and issuance and sale of tax certificates and tax deeds for nonpayment. (b) Within 30 days following the hearing provided in subsection (4), any person having any right, title, or interest in any parcel against which an assessment has been levied may elect to prepay the same in whole, and the amount of such assessment shall be the full amount levied, reduced, if the local government so provides, by a discount equal to any portion of the assessment which is attributable to the parcel's proportionate share of any bond financing costs, provided the errors and insolvency procedures available for use in the collection of ad valorem taxes pursuant to s. 197.492 are followed. (c) Non -ad valorem assessments shall also be subject to the provisions of s. 192.091(2)(b), or the tax collector at his or her option •shall be compensated for the collection of non -ad valorem 423122 assessments based on the actual cost of collection, whichever is greater. However, a municipal or county government shall only compensate the tax collector for the actual cost of collecting non -ad valorem assessments. (9) A local government may elect to use the uniform method of collecting non -ad valorem assessments as authorized by this section for any assessment levied pursuant to general or special law or local government ordinance or resolution, regardless of when the assessment was initially imposed or whether it has previously been collected by another method. (10)(a) Capital project assessments may be levied and collected before the completion of the capital project. (b)1. Except as provided in this subsection, the local government shall comply with all of the requirements set forth in subsections (1)-(8) for capital project assessments. 2. The requirements set forth in subsection (4) are satisfied for capital project assessments if: a. The local government adopts or reaffirms the non -ad valorem assessment roll at a public hearing held at any time before certification of the non -ad valorem assessment roll pursuant to subsection (5) for the first year in which the capital project assessment is to be collected in the manner authorized by this section; and b. The local government provides notice of the public hearing in the manner provided in paragraph (4)(b). 3. The local government is not required to allow prepayment for capital project assessments as set forth in paragraph (8)(b); however, if prepayment is allowed, the errors and insolvency procedures available for use in the collection of ad valorem taxes pursuant to s. 197.492 must be followed. (c) Any hearing or notice required by this section may be combined with any other hearing or notice required by this section or by the general or special law or municipal or county ordinance pursuant to which a capital project assessment is levied. (11) The department shall adopt rules to administer this section. History.—s. 68, ch. 88-130; s. 7, ch. 88-216; s. 8, ch. 90-343; s. 2, ch. 91-238; s. 1013, ch. 95-147; s. 1, ch. 97-66; s. 1, ch. 2003-70; s. 10, ch. 2008-173. Note. —Section 13, ch. 2008-173, provides that: "(1) The executive director of the Department of Revenue is authorized, and all conditions are deemed met, to adopt emergency rules under ss. 120.536(1) and 120.54(4), Florida Statutes, for the purpose of implementing this act. "(2) Notwithstanding any other provision of law, such emergency rules shall remain in effect for 18 months after the date of adoption and may be renewed during the pendency of procedures to adopt rules addressing the subject of the emergency rules." 423122 Disclaimer: The information on this system is unverified. The journals or printed bills of the respective chambers should be consulted for official purposes. Copyright © 2000-2013 State of Florida. 423122 The 2013 Florida Statutes Title XIV Chapter 197 TAXATION AND TAX COLLECTIONS, SALES, AND FINANCE LIENS View Entire Chapter 197.3635 Combined notice of ad valorem taxes and non -ad valorem assessments; requirements. —A form for the combined notice of ad valorem taxes and non -ad valorem assessments shall be produced and paid for by the tax collector. The form shall meet the requirements of this section and department rules and is subject to approval by the department. By rule, the department shall provide a format for the form of such combined notice. The form shall: (1) Contain the title "Notice of Ad Valorem Taxes and Non -ad Valorem Assessments." The form shall also contain a receipt part that can be returned along with the payment to the tax collector. (2) Contain the heading "Ad Valorem Taxes" within the ad valorem part and the heading "Non - ad Valorem Assessments" within the non -ad valorem assessment part. (3) Contain the county name, the assessment year, the mailing address of the tax collector, the mailing address of one property owner, the legal description of the property to at least 25 characters, and the unique parcel or tax identification number of the property. (4) Provide for the labeled disclosure of the total amount of combined levies and the total discounted amount due each month when paid in advance. (5) Provide a field or portion on the front of the notice for official use for data to reflect codes useful to the tax collector. (6) Provide for the combined notice to be set in type that is 8 points or larger. (7) Contain within the ad valorem part: (a) A schedule of the assessed value, exempted value, and taxable value of the property. (b) Subheadings for columns listing taxing authorities, corresponding millage rates expressed in dollars and cents per $1,000 of taxable value, and the associated tax. (c) A listing of taxing authorities in the same sequence and manner as listed on the notice required by s. 200.069(4)(a), with the exception that independent special districts, municipal service taxing districts, and voted debt service millages for each taxing authority shall be listed separately. If a county has too many municipal service taxing units to list separately, it shall combine them to disclose the total number of such units and the amount of taxes levied. (8) Contain within the non -ad valorem assessment part: (a) Subheadings for columns listing the levying authorities, corresponding assessment rates expressed in dollars and cents per unit of assessment, and the associated assessment amount. ijj:Document 423124 (b) The purpose of the assessment, if the purpose is not clearly indicated by the name of the levying authority. (c) A listing of the levying authorities in the same order as in the ad valorem part to the extent practicable. If a county has too many municipal service benefit units to list separately, it shall combine them by function. (9) Provide instructions and useful information to the taxpayer. Such information and instructions shall be nontechnical to minimize confusion. The information and instructions required by this section shall be provided by department rule and shall include: (a) Procedures to be followed when the property has been sold or conveyed. (b) Instruction as to mailing the remittance and receipt along with a brief disclosure of the availability of discounts. (c) Notification about delinquency and interest for delinquent payment. (d) Notification that failure to pay the amounts due will result in a tax certificate being issued against the property. (e) A brief statement outlining the responsibility of the tax collector, the property appraiser, and the taxing authorities. This statement shall be accompanied by directions as to which office to contact for particular questions or problems. History.—s. 69, ch. 88-130; s. 8, ch. 88-216; s. 30, ch. 2011-151. Disclaimer: The information on this system is unverified. The journals or printed bills of the respective chambers should be consulted for official purposes. Copyright © 2000-2013 State of Florida. ijj:Docurent 423124 The 2013 Florida Statutes Title XIV Chapter 200 View Entire Chapter TAXATION AND FINANCE DETERMINATION OF MILLAGE 200.069 Notice of proposed property taxes and non -ad valorem assessments. —Pursuant to s. 200.065(2)(b), the property appraiser, in the name of the taxing authorities and local governing boards levying non -ad valorem assessments within his or her jurisdiction and at the expense of the county, shall prepare and deliver by first-class mail to each taxpayer to be listed on the current year's assessment roll a notice of proposed property taxes, which notice shall contain the elements and use the format provided in the following form. Notwithstanding the provisions of s. 195.022, no county officer shall use a form other than that provided herein. The Department of Revenue may adjust the spacing and placement on the form of the elements listed in this section as it considers necessary based on changes in conditions necessitated by various taxing authorities. If the elements are in the order listed, the placement of the listed columns may be varied at the discretion and expense of the property appraiser, and the property appraiser may use printing technology and devices to complete the form, the spacing, and the placement of the information in the columns. A county officer may use a form other than that provided by the department for purposes of this part, but only if his or her office pays the related expenses and he or she obtains prior written permission from the executive director of the department; however, a county officer may not use a form the substantive content of which is at variance with the form prescribed by the department. The county officer may continue to use such an approved form until the law that specifies the form is amended or repealed or until the officer receives written disapproval from the executive director. (1) The first page of the notice shall read: NOTICE OF PROPOSED PROPERTY TAXES DO NOT PAY —THIS IS NOT A BILL The taxing authorities which levy property taxes against your property will soon hold PUBLIC HEARINGS to adopt budgets and tax rates for the next year. The purpose of these PUBLIC HEARINGS is to receive opinions from the general public and to answer questions on the proposed tax change and budget PRIOR TO TAKING FINAL ACTION. Each taxing authority may AMEND OR ALTER its proposals at the hearing. (2)(a) The notice shall include a brief legal description of the property, the name and mailing address of the owner of record, and the tax information applicable to the specific parcel in question. The information shall be in columnar form. There shall be seven column headings which shall read: "Taxing Authority," "Your Property Taxes Last Year," "Last Year's Adjusted Tax Rate ijj:Document 423127 (Millage)," "Your Taxes This Year IF NO Budget Change Is Adopted," "Tax Rate This Year IF PROPOSED Budget Is Adopted (Millage)," "Your Taxes This Year IF PROPOSED Budget Change Is Adopted," and "A Public Hearing on the Proposed Taxes and Budget Will Be Held:." (b) As used in this section, the term "last year's adjusted tax rate" means the rolled -back rate calculated pursuant to s. 200.065(1). (3) There shall be under each column heading an entry for the county; the school district levy required pursuant to s. 1011.60(6); other operating school levies; the municipality or municipal service taxing unit or units in which the parcel lies, if any; the water management district levying pursuant to s. 373.503; the independent special districts in which the parcel lies, if any; and for all voted levies for debt service applicable to the parcel, if any. (4) For each entry listed in subsection (3), there shall appear on the notice the following: (a) In the first column, a brief, commonly used name for the taxing authority or its governing body. The entry in the first column for the levy required pursuant to s. 1011.60(6) shall be "By State Law." The entry for other operating school district levies shall be "By Local Board." Both school levy entries shall be indented and preceded by the notation "Public Schools:". For each voted levy for debt service, the entry shall be "Voter Approved Debt Payments." (b) In the second column, the gross amount of ad valorem taxes levied against the parcel in the previous year. If the parcel did not exist in the previous year, the second column shall be blank. (c) In the third column, last year's adjusted tax rate or, in the case of voted levies for debt service, the tax rate previously authorized by referendum. (d) In the fourth column, the gross amount of ad valorem taxes which will apply to the parcel in the current year if each taxing authority levies last year's adjusted tax rate or, in the case of voted levies for debt service, the amount previously authorized by referendum. (e) In the fifth column, the tax rate that each taxing authority must levy against the parcel to fund the proposed budget or, in the case of voted levies for debt service, the tax ratepreviously authorized by referendum. (f) In the sixth column, the gross amount of ad valorem taxes that must be levied in the current year if the proposed budget is adopted. (g) In the seventh column, the date, the time, and a brief description of the location of the public hearing required pursuant to s. 200.065(2)(c). (5) Following the entries for each taxing authority, a final entry shall show: in the first column, the words "Total Property Taxes:" and in the second, fourth, and sixth columns, the sum of the entries for each of the individual taxing authorities. The second, fourth, and sixth columns shall, immediately below said entries, be labeled Column 1, Column 2, and Column 3, respectively. Below these labels shall appear, in boldfaced type, the statement: SEE REVERSE SIDE FOR EXPLANATION. ijj:Document 423127 (6)(a) The second page of the notice shall state the parcel's market value and for each taxing authority that levies an ad valorem tax against the parcel: 1. The assessed value, value of exemptions, and taxable value for the previous year and the current year. 2. Each assessment reduction and exemption applicable to the property, including the value of the assessment reduction or exemption and tax levies to which they apply. (b) The reverse side of the second page shall contain definitions and explanations for the values included on the front side. (7) The following statement shall appear after the values listed on the front of the second page: If you feel that the market value of your property is inaccurate or does not reflect fair market value, or if you are entitled to an exemption or classification that is not reflected above, contact your county property appraiser at (phone number) or (location) . If the property appraiser's office is unable to resolve the matter as to market value, classification, or an exemption, you may file a petition for adjustment with the Value Adjustment Board. Petition forms are available from the county property appraiser and must be filed ON OR BEFORE (date) . (8) The reverse side of the first page of the form shall read: EXPLANATION *COLUMN 1—"YOUR PROPERTY TAXES LAST YEAR" This column shows the taxes that applied last year to your property. These amounts were based on budgets adopted last year and your property's previous taxable value. *COLUMN 2—"YOUR TAXES IF NO BUDGET CHANGE IS ADOPTED" This column shows what your taxes will be this year IF EACH TAXING AUTHORITY DOES NOT CHANGE ITS PROPERTY TAX LEVY. These amounts are based on last year's budgets and your current assessment. *COLUMN 3—"YOUR TAXES IF PROPOSED BUDGET CHANGE IS ADOPTED" This column shows what your taxes will be this year under the BUDGET ACTUALLY PROPOSED by each local taxing authority. The proposal is NOT final and may be amended at the public hearings shown on the front side of this notice. The difference between columns 2 and 3 is the tax change proposed by each local taxing authority and is NOT the result of higher assessments. *Note: Amounts shown on this form do NOT reflect early payment discounts you may have received or may be eligible to receive. (Discounts are a maximum of 4 percent of the amounts shown on this form.) (9) The bottom portion of the notice shall further read in bold, conspicuous print: "Your final tax bill may contain non -ad valorem assessments which may not be reflected on ijj:Document 423127 this notice such as assessments for roads, fire, garbage, lighting, drainage, water, sewer, or other governmental services and facilities which may be levied by your county, city, or any special district." (10)(a) If requested by the local governing board levying non -ad valorem assessments and agreed to by the property appraiser, the notice specified in this section may contain a notice of proposed or adopted non -ad valorem assessments. If so agreed, the notice shall be titled: NOTICE OF PROPOSED PROPERTY TAXES AND PROPOSED OR ADOPTED NON -AD VALOREM ASSESSMENTS DO NOT PAY —THIS IS NOT A BILL There must be a clear partition between the notice of proposed property taxes and the notice of proposed or adopted non -ad valorem assessments. The partition must be a bold, horizontal line approximately 1/8-inch thick. By rule, the department shall provide a format for the form of the notice of proposed or adopted non -ad valorem assessments which meets the following minimum requirements: 1. There must be subheading for columns listing the levying local governing board, with corresponding assessment rates expressed in dollars and cents per unit of assessment, and the associated assessment amount. 2. The purpose of each assessment must also be listed in the column listing the levying local governing board if the purpose is not clearly indicated by the name of the board. 3. Each non -ad valorem assessment for each Levying local governing board must be listed separately. 4. If a county has too many municipal service benefit units or assessments to be listed separately, it shall combine them by function. 5. A brief statement outlining the responsibility of the tax collector and each levying local governing board as to any non -ad valorem assessment must be provided on the form, accompanied by directions as to which office to contact for particular questions or problems. (b) If the notice includes all adopted non -ad valorem assessments, the provisions contained in subsection (9) shall not be placed on the notice. History.—s. 26, ch. 80-274; s. 15, ch. 82-154; s. 12, ch. 82-226; s. 10, ch. 82-385; s. 13, ch. 83-204; s. 3, ch. 84- 371; s. 212, ch. 85-342; s. 12, ch. 90-343; ss. 137, 167, ch. 91-112; s. 2, ch. 92-163; s. 17, ch. 93-132; s. 53, ch. 94- 232; s. 67, ch. 94-353; s. 1482, ch. 95-147; s. 26, ch. 97-255; s. 4, ch. 98-167; s. 4, ch. 2001-137; s. 7, ch. 2002-18; s. 912, ch. 2002-387; s. 1, ch. 2009-165; s. 30, ch. 2010-5. Disclaimer: The information on this system is unverified. The journals or printed bills of the respective chambers should be consulted for official purposes. Copyright © 2000-2013 State of Florida. ijj:Document 423127