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HomeMy WebLinkAboutBack-Up from Law Dept7/10/2016 The 2016 F1oridi. Statutes Statutes & ColletMaori Mew Statutes : DriIi� Surtatilno Select Year; 2016 Eqq. Title XIV 'Chapter 200 Viow Entire Chapter TAXATION AND FINANCE DETERMINATION OF MILLAGE 200,065 Method 'of fixing millage,— (1 ) Upon completion of the assessment of all property pursuant to s, 193.023, the property appraiser shall certify to each taxing authority the taxable value within the jurisdiction of the taxing authority. This certification shall include a copy of the statement required to be submitted under s. 195.073(3), as applicable to that taxing authority. The form on which the certification is made shall include instructions to each taxing authority describing the proper method of computing a millage rate which, exclusive of new construction, additions to structures, deletions, increases in the valueof improvements that have undergone a substantial rehabilitation which increased the, assessed value of such improvements by at least 100 percent, property added due to geographic boundary changes, total taxable value of tangible personal property within the jurisdiction in excess of 11.5 percent of the previous year's total taxable value„ and eny dedicated increment value, will provide the same ad valorem tax reVenue for .each taxing authority as was levied during the prior year less the amount, if any, paid or applied as a consequence of an obligation measured by the dedicated increment value. That millage rate shall be known as the "rolled -back rete," The property appraiser shall also include instructions, as prescribed by the Department of Revenue, to each comity and municipality; each special district dependent to a county or municipality, each municipal service taxing unit, and each independent special district describing the proper method of computing the millage rates and taxes levied as specified in subsection (5).. The Department of Revenue shall prescribe the instructions and forms that are necessary to administer this subsection and subsection (5). The information provided pursuant to this subsection shall also be sent to the tax. collector by the property appraiser atthe time it is sent to each taxing authority, (2) No millage shall be levied until e resolution or ordinance has been approved by the governing board of the taxing authority which resolution or ordinance must be approved by the taxing authority according to the following procedure: (a)l, Upon preparation of a tentative budget, but prior to adoption thereof, each taxing authority Shall compute a proposed millage rate necessary to fund the tentative budget other than the portion of the budget to be funded frem 'sources other than ad valorem taxes. In computing proposed or final millage rates, each taxing authority shall utilize not less than 95 percent of the taxable value certified pursuant to subsection (1). 2, T.he tentative budget of the county commission shall be prepared and submitted in accordance with s. 129.03, 3. The tentative budget of the school district shall be prepared and submitted in accordance with chapter 1011, provided that the date of submission shall not he Later than 24 days aftercertificatiorr of value pursuant to subsection 4. Taxing authorities other than the county and school district shall prepare and consider tentative and final budgets in accordance with this section and applicable provisions of law, including budget procedures applicable to the taxing authority, provided such procedures do not conflict with general law, (b) Within 35 days of certification ot value pursuant to subsection (1), each taxing authority shall advise the property appraiser of its proposed millage rate, of its rolled.back rate computed pursuantto subsection (1), and of the date, time, and place at which a public hearing will be held to consider the proposed millage rate and the tentative budget. The property appraiser shall utilize this information in preparing the notice of proposed property taxes pursuant to s, Z00.069„ The deadline for mailing the notice shall be the later of 55 days after certification of value pursuant to subsection (1) or 10 days after either the date the tax roll is approved or the interim roll http://www,log,state,11,usistalutes/Indox,ofmMpp_mode.DIsplay_StatuteMovoLetrIng 8itiRl...0200-029D/0200/Seolons/M00,065,titml 'I/11 7/19/2016 Statutes & Constitution ;Mow Statutes : Online Sunshine procedures under s.,193.1145 are instituted. If the deadline for mailing the notice, of proposed property taxes is 10 days after the elate the tax roll is. approved or the interim roll procedures are instituted, all subsequent deadlines provided in this section shall be.extended. The number of days by which the deadlines shall be extended shall equal the number of days• by which the deadline for mailing the notice of proposed taxes is extended beyond 55 days after certificatiori., Fany taxing authority fails to provide the information required in this paragraph to the property appraiser in a timely fashion, the taxing authority shall be prohibited from levying a millage rate greater than tho rolled -back rate computed pursuant to subsection (1) for the upcoming, fiscal year, which rate shall be computed by the property appraiser and used in preparing the notice of proposed property taxes, (c) Within 80 days of the certification of value pursuantto subsection (1), but not earlier than 65 days after certification, the governing body of each taxing authority shall hold a public hearing on.the tentative budget and proposed millage- rate. Prior to the conclusion of the hearing, the governing body of the taxing authority shall. amend the tentative budget as it sees fit, adopt the amended tentative budget, recompute its proposed millage rate, and publicly announce the percent, if any, by which the recomputed proposed millage rate exceeds the rolled -back rate computed pursuant to.subsection (1). That percent shall be characterized as the percentage increase in property taxes tentatively adopted by the governing body. (id) Within 15 days after the meetingadoptIng the tentative budget, the taxing authority shah advertise in a newspaper of general circulation in the county as provided in .subsection (3), its intent to finally adopt a millage rate and budget. A public hearing to finalize the budget and adopt a millage. rate.shall be held not less than 2 days nor more than 5-days after the day that the. advertisement is first published. During the hearing, the governing body of the taxing authority shall amend the adopted tentative budget as it sees fit, adopt a final budget, and adopt a resolution.or ordinance stating the mitlage rate to be levied. The resolution or ordinance .shall state the percent, If any, by which the millage rate to be levied exceeds the rolled -back rate computed pursuant to subsection (1)., which shall be characterized as the percentage increase in property taxes adopted by the governing body. The adoption of the budget and the millage-levy resolution or ordinance -shall be by separate 'votes. For each taxing authority levying millage, the name of the taxing authority, the rolled -back rate, the percentage increase, and the millage rate to be levied shall be publicly announced prior to the adoption of the millage-levy resolution or ordinance, In no event may the millage rate adopted pursuant 'to this paragraph exceed the millage rate tentatively adopted pursuant to paragraph (c). If the rate tentatively adopted pursuant to paragraph (c) exceeds the proposed rate provided to 'the property appraiser pursuant to paragraph (b), or as subsequently adjusted pursuant to subsection (11), :each taxpayer within the jurisdiction of the taxing authority shall be' sent notice by first-class mail of his or her taxes under the tentatively adopted rnillage rate ,and his or her taxes under the previously proposed rate. The notice must be prepared by the property appraiser', at the expense of the taxing authority, and must generally conform to the requirements of s. 2.00,062., If such additional notice is necessary, its mailing must precede the hearing held pursuant to. this paragraph by not less than 10 days and not more than 15 days., (e)1. in the hearings, required pursuant to paragraphs (c) and (d), the first substantive issue discussed shall be the percentage increase in millage over the rollecl.back rate necessary to fund the budget, if any, and the specific purposes for which ad valorem tax revenues are being increased. During such discussion, the governing body shall hear comments regarding the proposed increase arid 'explain the reasons for the proposed increase over the relied - back rate, The general public shall be 'allowed to speak and to ask questions prior to adoption of any measures by the governing body; The governing body shall adopt its tentative or final millage rate prior to. adopting Its tentative or final budget, 2. These hearings ,shall be held after 5 p.m, if scheduled on a day other than Saturday, No hearing shall beheld on a .Sunday. The county commission shall not schedule its hearings on days scheduled for hearings by the school board. The hearing dates scheduled by the county commission and school board shall not be 'utilized by any other taxing authority within the county for its public hearihgs, A multicounty taxing authority shall make every reasonable effort to avoid scheduling hearings an days utilized by the counties or school districts within its jurisdiction, Tax levies and budgets for dependent special taxing districts shall be adopted at the hearings for the taxing authority to which such districts are dependent, following such discussion and adoption of levies and budgets http://wwwileigistets,thusleilatufes/Inclo .cfm7Appsiods,,DIsplay,Stetute&Searok,String.&URLF-0200-0299/0200/Sestions/0209,066,11m1 2111 WI V2016 statutes &constitution Mew steltutos online sunshine for the superior taxing uttority. A taxing, authority may adopt the tax levies for all of its dependent special taxing districts, and may adopt the budgets for all of its dependent special taxing districts, by a single unanimous vote, hlowever, if a member of the general public requests that the tax levy or budget of a dependent special taxing district be separately discussed and separately adopted, the taxing authority shall discuss and .adopt that tax levy or budget separately. If, due to circumstances beyond the control of the taxing authority, the hearing provided for in paragraph (d) is recessed, the taxing authority shall publish a notice in a newspaper of general paid circulation in the county. The notice shall state the time and place for the continuation of the hearing and shall be published at least 2 days but rot more than 5 days prior to the date the hearing will he continued. (f)1Notwithstanding any provisions of paragraph (c) to the contrary, each school district shall advertise its intent to adopt a tentative budget 'in a newspaper general circulation pursuant to.subsection (3) Within 29 days of certification of value pursuant to subsection (1). Not less than 2 days or more than 5•days thereafter, the district shall hold'a public hearing on the tentative budget pursuant to the applicable provisions of paragraph (c), 2. Notwithstanding any provisions of paragraph (b) to the contrary,, each school district shall advise the property appraiser of its recomputed proposed millage rate within 35 days of certification of value pursuant to subsection (1). The recomputed proposed millage rate of the school district shall be considered its proposed millage rate for the purposes of paragraph (b). 3, Notwithstanding any provisions of paragraph (d) to the contrary, each school district shall hold a public hearing to finalize the budget and adopt a millage rate within 80 days of certification of value pursuant to subsection (1), but not earlier than 65 days after certification. The hearing shall be held in accordance with the applicable provisions of paragraph (d), except that a newspaper advertisement need not precede the hearing. (g) Notwithstanding other provisions of law to the contrary, a taxing authority may: 1. Expend moneys based on its tentative budget after adoption pursuant to paragraph (c) and until such time as its final budget is adopted pursuant to paragraph (d), only if the fiscal year of the taxing authority begins prior to adoption of the.final budget or, in the case of a school district, if the fall term begins prior to adoption of the final budget; or 2, Readopt its prior year's adopted final budget, as amended, and expend moneys based on that budget until such time as its tentative budget is adopted pursuant to.paragraph (c), only if the fiscal year of the taxing authority begins prior to adoption.of the tentative budget. The readopted budget shall be adopted by resolution without notice pursuant to this.section at a duly constituted meeting of the governing body, (3) The advertisement shall be no less than one -quarter page in size of a standard size or a tabloid size newspaper, and the headline in the advertisement shall be in a type no smaller than 18 point. The advertisement shall not be placechin that portion of the newspaper where legal notices and classified advertisements appear. The advertisement shall be published in a newspaper of general paid circulation in the county or in a geographically limited insert of such newspaper. The geographic boundaries in which such insert is circulated shall include the geographic boundaries of the taxing authority. It is the legiSlative intent that,. whenever possible, the advertisement appear in a newspaper that is published at least 5 days •a week unLess the only newspaper in the county is published less than 5 days a week, or that the 'advertisement appear in a geographically limited insert of such newspaper which insert is published throughout the taxing authority's jurisdiction at' least twice each week. It is further the legislative intent that the newspaper selected he one of general 'Interest and readership in the community and not oneof limited subject matter; pursuant to chapter 50. (a) For taxing authorities other than school districts which have tentatively adopted a millage rate In excess of 100 percent of the rolled -back rate computed pursuant to' subsection (1), the advertisement shall be in the following form: NOTICE OF PROPOSED TAX INCREASE 'The, .(rame or the taxi BO:hod tv) has tentatively adopted a measure to. ncrease its property tax levy. Last year's property tax ievy: A, initially proposed tax levy. $XX,XXX,XXX „ 3/11 http:i/www, ag.stato.fLudsUutes/index,ofin7App. odo laplay_Stelute'&SBar ncr &U 0200',029910200/Sootl oils/0200,065,111M I 7/19/201 O. Statutes & Canal' tullon :View Statulas Online Sunahlne. B. Less tax reductions clue to. Value Adjustment Board and other assessment changes. (SXX,XXX,XXX) C. Actual property tax levy. This year's proposed tax levy. „ „ $)(X,XXX,XV All concerned citizens are invited to attend a public healing on the tax increase to be held on _i“1:0 and time) at (rfeetav p;ace A FINAL DECISION on the proposed tax increase and the budget will be made at this hearing, (b) In all Instances in which the provisions of paragraph (a) are inapplicable for taxing authorities other than school .districts, the advertisement shall be in the following form: Nova OF BUDGET HEARING The (name of xinauthority) has tentatively adopted a budget for cri5caL year) . A public hearing to make a FINAL DECISION on the budget AND TAXES will be held on :(clate and Owl, at (medina !place) • (c). For school districts which have proposed a millage rate in excess of 100 percent of the rolled,back rate computed pursuant to subsection (1) and which propose to levy nonvoted millage in excess of the minimum amount required pursuant to s, 1011,60(6), the advertisement shall be in the following form: NOTICE OF PROPOSED TAX INCREASE The iname,-of school diatfict) will soon consider a measure to increase its property tax levy. Last year's property tax levy: A. Initially proposed tax levy. , . $XX,XXX,XXX I3. Less tax reductions due to Value Adjustment Board and other assessment changes, . • . . ($XX,XXX,XXX) • C, Actual property tax levy, , .11'01.1 $XX,XXXXX This year's proposed tax levy. „ SAXXX,X)0( A portion of the tax levy is required under state law in order for the school board to receive $ (amount A) in state education grants, 'The required portion has Jjacreased or decremed) by (amount 13:) percent and represents approximately remount of the total proposed taxes. The remainder of the taxes is proposed solely at the discretion of the school board, All concerned citizens are invited to a. public hearing on the tax increase to be held on te and time) at intestiriR place), A DECISION on the proposed tax increase and the budget will he made at this hearing, 1, AMOUNT A shall be an estimate, provided by the Department of Education, of the amount to be received in the current fiscal year by the district from state appropriations for the Florida Education Finance Program. 2, AMOUNT B shall be the percent increase over the rolleci.back rate necessary to levy only the required local effort in the current fiscal year, computed as though in the preceding fiscal year only the required local effort was levied. 0 3. AMOUNT C shalt he the quotient of required local -effort millage divided by the total proposed nonvoted 'village, rounded to the nearest tenth and stated in words; however; tile stated amount shall not exceed nine -tenths, (d) For school districts which have proposed a millage rate In excess of 100 percent of the rolled -back rate computed pursuant to subsection (1) and which propose to levy as nonvoted millage only the minimum amount required pursuant to s, 1011,60(6), the advertisement shall be the same as provided in paragraph (c), except that the second and third paragraphs shall be replaced with the following paragraph This increase is required under state law in order for the school board to receive Liamount A) in state education grants. http:I/www,leg atate.fi.us/statutes/ladox,ofm?Appmcdo,,,,DIsplay_Statute&SearolUirin-A&URL=02004299/0200/Sectloris/0200.065.hlmi 4/11 7/19/2016 Statutes &Constitution...View Statutes : Online SoshIne (e), In all instances in which the provisions of paragraphs (c) and (d) are inapplicable for school districts, the advertisement shall be in the following form: NOTICE OF BUDGET HEARING The (num of !school .distrja) will soorr.consider a budget for (fiscal year) , A pulpit hearing to make a DECISION on the budget AND TAXES will be held on, (dsteard ttnel_ at fmgetinR utace)- (f) In lieu of publishing the notice set out in this subsectiOn, the taxiing authority may mail a copy of the notice to each elector residing within the jurisdiction of the taxing authority, (g) In the event that the mailing ,of the notice of proposed property taxes isdelayed beyond September 3 in a county, any multicounty taxing authority which levies ad valorem taxes within that county shall advertise its intention to adopt a tentative budget and grillage rate in a newspaper of paid general circulation within that county, as provided in thissubsection, and shall hold the hearing required pursuant to paragraph (2)(c) not less than 2 days.or more than 5 clays thereafter, and not later than September 18, The advertisement shall bela the following form, unless the proposed millage rate is lessthan or equal to the rolled -back rate, computed pursuant to subsection -(1), in which case the advertisement shall be as provided in. paragraph (e): NOTICE OF TAX INCREASE The (narnsf elle taxing authority) proposes to increase its property tax levy by (rcentaue of increase ovor rolledOsclt rsteL percent. All concerned citizens are invited to attend a public hearing on the proposed tax increase to be held on .(ohte,anci time) at, Oneettriallacel (h) In no event shall any taxing authority add to or delete from the language of the advertisements as specified heretrr unless expressly authorized by law, except that, if an increase in ad valorem tax rates will affect only a portion of the jurisdiction of a taxing authority, advertisements may include a map or geographical description of the area to be affected and the proposed use of the tax revenues under censideration, In addition, if published in the newspaper, the map must be part of the online advertisement required by s. 50,0211. The advertisements required herein shalt not be accompanied, preceded, or followed by other advertising or notices which conflict with or modify the substantive content prescribed herein. (1) The advertisements required pursuant to paragraphs (b) and (e) need not be one -quarter page in size or have a headline in type no smaller than 18 point. ;(j) The amounts to be published as percentages of increase over the rolled -back rate pursuant to this subsection shall be based on aggregate millage rates and shalt exclude Voted millage levies unless expressly provided otherwise in this subsection, (k) Any taxing authority which will levy an ad valorem tax for an upcoming budget year but does not levy an ad valorem tax ,currently shalt, in the advertisement specified in paragraph (a), paragraph (c), paragraph (d), or paragraph (g), replace the phrase "increase its property tax levy by (mrcerme of Increase over rolled -back rae) percent" with the phrase "impose a new property tax levy of $AW:our:IL per $1,000 value.," (I) Any advertisement required purSuant to this section shall be accompanied by an adjacent notice meeting the budget summary requirements of s. 129,03(3)(b). Except for those taxiing authorities proposing to levy ad valorem taxes for the first time, the following statement shall appear in the budget summary in boldfaced type immediately following the heading, if the applicable percentage is greater than zero: THE PROPOSED OPERATING BUDGET EXPENDITURES OF (name of taxing setheritv) ARE (oorott rounded. to one decimal place). MORE THAN LAST YEAR'S TOTAL OPERATING EXPENDITURES, For purposes.of this paragraph, "proposed operating budget expenditures" or "operating expenditures'' means, all moneys of the local government, inoluding.depenclent special districts, that; hitp://www.leg.state,fl.us/statutesIllidox.an?Appjoode:.018play_Statute&SeetoILString&URL,J.02.00-0299/0200/SeotIons/0200.065,hlrn1 5/11 7/19/2016 Statutes & Constit9tlon :View Stritutss : Onl Ina Sunshine 1,i Were or Gould be expended during the applicable fiscal. year, or 2. Were or could be retained as a balance for future spending in the fiscal year; Provided, however, those moneys held in or used in trust, agency, or internal service funds, and expenditures of bond proceeds for capital outlay or for advanced refunded debt principal, shall be excluded. (4) The resolution or ordinance approved in the manner provided for in this section shall be forwarded to.the property appraiser and the tax collector" within 3 days after the adoption of such resolution or ordinance. No millage other than that approved by referendum may be levied until the resolution or ordinance to levy required in subsection (2) is approved by the governing board of the -taxing authority and submitted to the property appraiser and the tax collector. The receipt of the resolution or ordinance by the property appraiser shall be considered official notice of the millage rate approved by the taxing authority, and that millage rate shall be the rate applied by the property appraiser in extending the rolls pursuant to s, 193.12.2, subject to the provisions of subsection (6).. These submissions shall be made within 101 days of certification of value pursuant to subsection (1), In each fiscal year: (a) The maximum millage rate that a county, municipality, special district dependent to a county or municipality, municipal service taxing unit, or independent special district may levy is a rollecl-back rate based on the amount of taxes which would have been levied in the prior year if the maximum millage rate had been applied, adjuSted for change in per capita Florida personal income, unless a higher rate was adopted, in which case the maximum is the adopted rate. The maximum millage rate applicable to a county authorized to levy a county public hospital surtax under s, 2e 2,055 and which did so in fiscal year 2007 shalt exclude the revenues required to be contributed to the county public general hospital in the current fiscal year for the purposes of making the maximum millage rate calculation, but shell be added back to the maximum millage rate allowed after the roll back has been applied, the total of which shall be considered the maximum millage rate for such a county for purposes of this: subsection. The revenue required to be contributed to the county public general hospital for the upcoming fiscal year shalt be calculated as 11,73 percent times the mileage rate levied for countywide purposes in fiscal year 2007 times 95 percent of the preliminary tax roll for the upcoming fiscal year. A higher rate may be adopted only under the following conditions:. 1. A. rate of not more than 110 percent of the rolled -back rate based on the previous year's maximum millage rate, adjusted for change in per capita Florida personal income, may be adopted if approved by a twa-thircis vote of the membership of the governing body of the county, municipality, or independent district; or 2. A rate in excess of 110 percent may be adopted if approved by a unanimous vote of the membership of the governing body of the county, municipality, or independent district or by a three -fourths vote of the membership of the governing .body if the governing body has nine or more members, .or if the rate is approved by a referendum, (b) The millage rate of a county Or municipality, municipal service taxing unit of that county, and any special district dependent to that county or municipality may exceed the maxielum millage rate calculated pursuant to this subsection if the total county ad valorem taxes levied or total municipal ad valorem taxes levied do not exceed the maximum total county ad valorem taxes levied or maximum total municipal ad valorem taxes levied respectively. Voted millage and taxes levied by a municipality or independent special district that has levied ad valorem taxes for less than 5 years are not subject to this limitation. The millage rate of a county authorized to levy a county public hospital surtax under s, 212;055 may exceed the maximum millage rate calculated pursuant to this subsection to the extent necessary to account for the revenues required to be contributed to the county public hospital, Total taxes levied may exceed the maximum calculated pursuant to subsection (6) as a result of an increase in taxable value above that certified in subsection (1) if such increase is less than the percentage amounts ,contained in subsection (6) or if the administrative adjustment cannot be made because the value adjustment board is still in session at the time the tax roll is extended; otherwise, millage rates subject to this subsection may be reduced so that total taxes levied do not exceed the maximum, .Any unit of government operating under a home rule charter adopted pursuant to ss. ID, 11, and 24, Art, VIII of the State Constitution of 1885,as preserved by .s, 6(e), Art. VIII of the State Constitution •Of 1965, which is granted the hilp://www,IGg,stsiteg,usisfigutes/index,sfm?Appijn oder--• ID I s pi sy,Statute&Searokpringig&U Rli40200.0299/0200/Seotions/0200,066.11iin I 6/11 7/19/201a Statutes & Constitution !View Statutes ; Online aunstilne authority in the State Constitution to exercise all the powers conferred now or hereafter by general law upon municipalities and which exercises such powers in the unincorporated area• shall be recognized as a municipality under this subsection. For a downtown development authority established before the effective date of the 190 State Constitution which has a millage that must be approved by a municipality, the governing body of that municipality shall be considered the governing body of the downtown development authority for purposes of this subsection. (6) Prior to extension of the rolls pursuant to si 193,122, the property appraiser shall notify each taxing authority of the aggregate change in theassessment roll, if any, from that certified pursuant to subsection (1), including, but not limited to, those -changes which result from actions by the value adjustment board or from corrections of errors in the assessment roll. Municipalities, counties, school hoards, and water management districts may adjust adrninietratively their adopted millage rate without a public hearing if the taxable value within the jurisdiction of the taxing authority as certified pursuant to subsection (1) ;Is at variance by more than 1 percent with the taxable value shown on the roll to be extended, Any other taxing authority may adjust administratively its adopted millage rate without a public hearing if the taxable value within the jurisdiction of the taxing authority as certified pursuant to subsection (1) is at variance by more than 3 percent with the taxable value shown on the roll to be extended, The adjustment shall be such that the taxes computed by applying the adopted rate against the certified taxable value are equal to the taxes computed by applying the adjusted adopted rate to,the taxable value on the roll to be extended. However, no adjustment shall be made to levies required by law to be a specific millage amount. Not Later than 3 days after receipt of notification pursuant to this subsection, each affected taxing authority shall certify to the property appraiser its adjusted adopted rate. Failure to so certify shall constitute waiver of the adjustment privilege, (7) Nothing contained in this section shall serve to extend or authorize any millage in excess of the maximum millage permitted by law or prevent the reduction of millage, (8) The property appraiser shall deliver te the presiding officer of each taxing authority within the county, on June 1, an estimate of the total assessed value of nonexempt property for the current year for budget planning purposes. (9) Multicounty taxing authorities are subject to the provisions of this section,. The term "taxable value" means the taxable value of all property subject to taxation by the authority. If a multicounty taxing authority has not received a certificatiori pursuant to subsection (1) from a county by July 15, it shall compute its proposed millage rate and roiled -back rate based upon estimates of taxable value supplied by the Department of Revenue, All dates for public hearings and advertisements specified in this section shall, with respect to multicounty taxing authorities, be computed as though certification of value pursuant to subsection (1) were. made July 1. The multicounty district shall add the following sentence to the advertisement set forth in paragraphs (3)(a) anci (g): This tax increase is applicable to (name of Gouty or couritlos) (10)(a) In addition to the notice required in subsection (3), a district school board shall publish a second notice of intent to levy additional taxes under s, 1011.71(2) or (3), The notice shall specify the projects or number of school buses anticipated to be funded by the additional taxes and shall be published In the size, within the time periods, adjacent to, and in substantial conformity with the advertisement required under subsection (3), The projects shall be listed in priority within each category as follows; construction and remodeling; maintenance, renovation, and repair; motor vehicle purchases,; new and replacement equipment; payments for educational facilities and sites due under a lease -purchase agreement; payments for renting and leasing educational facilities and sites; payments of loans approved pursuant to ss, 1011.14 and 1011,15; payment of costs of compliance with environmental statutes and regulations; payment of premiums for property and casualty insurance. necessary to insure the educational and ancillary plants of the school district; payment of costs of Leasing relocatable educational facilities; and payments to private entities to offset the cost of school buses pursuant to s, 1011.71(2)W. The additional notice shall be in the following form, except that if the district school, board is proposing to levy the same ragtage under s. 1011,71(2) or (3) which it levied in the prior year, the words "continue to" shall be inserted before the word "impose'in the first sentence, and except that the second sentence of the second paragraph shall be deleted if the district is advertising pursuant to. paragraph (3)(e): http://Wvvw,leg,state.t1 .us/stattites/Inclex.ofmMppyiocie. DisplaK_AtatuteataeeroltStninQoatURD-0200-0299/0200/Sootions1020a065,11trnt 7/11 7/1g/2018 Statutes &'aariSt1tution :View Statutes Online Sunshine NOTICE OF TAX FOR SCHOOL .CAPITAL OUTLAY The (name bf school :citstriciA will soon consider a Measure to impose a (number) mill property tax for the ;capital outlay projects listed herein, This tax is in addition: to the school board's proposed tax of (pun:IMO mills for operating expenses and is proposed solely at the discretion of the school board, THE PROPOSED' COMBINED SCHOOL BOARD TAX INCREASE FOR BOTH OPERATING EXPENSES AND CAPITAL OUTLAY IS SHOWN IN THE ADJACENT NOTICE. The capital outlay tax will generate approximately $ .(Amorat) , to be used for the following projects: Jjjt of copiimt outlay p roj ects) AU :concerned citizens are invited to a public hearing to be held on (dbte and t1roe1 •at (110Q1t11111 Place) A DECISION on the proposed CAPITAL OUTLAY TAXES will be made at this hearing, (b) In the event a school district needs to amend the list of capital outlay projects previously advertised and adopted, a notice of intent to amend the notice of tax for school capital outlay shall be published in conformity, with the advertisement required in subsection (3), A public hearing to adopt the amended project list shall be held not less than 2 days nor more than 5 days after the day the advertisement is first published, The projects should be listed under each category of new, amended, or deleted projects in the same -order as required in paragraph (a), The notice shall appear in the following form, except that any of the categories of new, amended, or deleted projects may be omitted if not appropriate for the changes proposed: AMENDED. NOTICE OF TAX FOR SCHOOL CAPITAL OUTLAY The School Board of (name1 County will soon consider a measure to amend the use of property tax for the capital outlay projects previously advertised for the (year)._ to (V0r) school year. New projects to be fundedi Amended projects to be funded; Projects to be deleted: (list orcaottai puttsv oro1ect0 (list .or capital otittav protect:0 All concerned citizens are invited to a public hearing to be held on Mato end timo) at (maimiaco. A DECISION on the proposed amendment to the projects funded from CAPITAL OUTLAY TAXES wilt be made at this meeting. • (11) Notwithstanding the provisions of paragraph (2)(b) and s. 200,069(4)(f) to the -contrary, the proposed millage rates provided to the property -appraiser by the taxing authority, except for rnillage rates adopted by referendum, for rates authorized by s. .1011;71, and for rates required by law to be in a specified millage Mount, shall be adjusted in the event that a review notice is issued pursuant to s, 193.1142(4) and the taxable value on the approved roll is at variance with the taxable value certified pursuant to subsection (1). The adjustment shalt be made by the property appraiser, who shall notify the taxing authorities affected by the adjustment within 5 days of the date the roll Is approved pursuant to s. 193.1142(4). The adjustment -shall be such as to provide for no Change in the dollar amount of -taxes levied from that initially proposed by the taxing authority. (12) The time periods specified in this section.shall be determined by using the date of certification of value http://www,1 ,state.111, us1stetutes/tridex cfm?App:_m ode= L) 1 s pl ay,„Statute&S earek:Stri & R10200k0299/02001Secti Prig/0200,065,1ft I • 81'11 7/18/201 Statutes & ConstItuti on :VI o)M .Statutee Online Suns hIns pursuant to subsection (1) or July 1, whichever date is Later, asday I. The time periods shall be considered directory and may be. shortened, provided: (a) No public hearing which is preceded by a mailed notice occurs earlier than 10 days following the mailing of such notice; (b) Any public hearing preceded by e newspaper advertisement is held not less than 2 days or more than 5 days follovving publication of such advertisement; and (c) The property appraiser coordinates such shortening of time periods and gives written notice to all affected taxing authorities; however, no taxing authority shall be denied its right to the full time periods allowed in this section. (13)(a).. Any taxing authority in violation of thissection, other than subsection (5), shah be subject to forfeiture of state funds otherwise available to it for the 12 months following a determination of noncompliance by the Department of Revenue, (b) Within 30 days of the deadline for certification of compli.ance required by s. 2D0,068,, the department shall notify any taxing authority in violation of this section, .other than subsection (5), that it is -subject to paragraph (c), Except for revenues from vOted levies or levies imposed pursuant to s. 1.011,60(6), the revenues of any taxing authority in violation of this section, other than subsection (5), collected in excess of the rolled -back rate shall be held in escrow until the process required by paragraph (c) is completed and approved by the department.. The department shall direct the tax collector to so hold such funds. (c) Any taxing authority so noticed by the departmentshall repeat the hearing and notice process required by paragraph .(Z)(d), except that: 1, The advertisement shall appear within 15 days of notice from the department, 2. The advertisement., in addition to meeting the requirements of subsection .(3), shah contain the following statement in boldfaced type immediately after the heading: THE PREVIOUS NOTICE PLACED BY THE (name of taxing authority.). HAS BEEN DETERMINED BY THE DEPARTMENT OF REVENUE TO BE IN 'VIOLATION OF THE LAW, NECESSITATING THIS SECOND NOTICE, 3, The millage newly adopted at this hearing shah not be forwarded to the tax collector or property appraiser and may not exceed the rate previously adopted, 4, If the newly adopted millage is less than the amount previously forwarded pursuant to subsection (4), any moneys collected in excess of the new levy shall be held in reserve until the subsequent fiscal year and shall then be utilized to reduce ad valorem taxes otherwise necessary, (d) If any county or municipality, dependent special district of such county or municipality, or municipal service taxing unit of such county is in violation of subsection (5) because total county or municipal ad valorem taxes exceeded the maximum total county or municipal ad valorem taxes, respectively, that county or municipality shall forfeit the distribution of local government half -cent sales tax revenues during the 12 months following a determination of noncompliance by the Department of Revenue as describecl in s, 718,63(3) and this subsection. If the executive director of the Department of Revenue determines that any county or municipality, dependent special district of such county or municipality, or municipal service taxing unit of such county is in violation of subsection (5), the Department of Revenue and the county or municipality, dependent special district of such county or municipality, or municipal service taxing unit of such county shall follow the procedures set forth in this paragraph or paragraph (e). During the !pendency of any procedure under paragraph (e) or any administrative or judicial action to challenge any action taken under this subsection, the tax collector shall hold in escrow any revenues collected by the noncomplying county or municipality, dependent special district of such county or municipality, or municipal service taxing unit of such county in excess of the amount allowed by subsection (5), as determined by the executive director, Such revenues shall be held in escrow until the process required by paragraph (e) is completed and approved by the department. The department shall direct the tax collector to so hold such funds, If the county or municipality, dependent special district of such county or municipality, or municipalservice taxing unit of such county remedies the noncompliance, any moneys collected in excess of the new levy or in excess of the amount allowed by http:I/Www, I op tate.fl .usisfatittes7Inciex.,ofre?Appjn odozg !Dia play,S tatute&Seer ch_Stri &URIJe0200-,0299/020D/Seetlons/0200;C65.1)tml.11 7/1'9/201 Statutes &Constitution:View Statutoa :Online Sunshine subsection (5) shall he held in reserve until the subsequent. fiscal year and shall then be used to reduce ad valorem taxes otherwise necessary. If the county or municipality, dependent special district of such county or municipality, or municipal service taxing unit of such county does not remedy the noncompliance, the previsions of s 2,18,63 shall apply (e) The following procedures shall be followed when the executive director notifies any county or municipality, dependent special district of such county or municipality, .or municipal service taxing unit of such county that he or she has determined that such taxing authority is in violation of subsection (5): 1. Within 30 days after the deadline for certification of compliance required by s,200.068, the executive director shall notify any such county or municipality, dependent special district of such county or municipality, or municipal service taxing unit of such county of his or her determination regarding subsection (5) and that such taxing authority is subject to subparagraph 2. 2. Any taxing authority so noticed by the executive director shall repeat the hearing and notice process required by paragraph (2)(d), except that: a. The advertisement shall appear within 15 days' after notice from the executive director. b, The advertisement, in addition to meetingthe requirements of subsection (3), must contain the following statement in boldfaced type immediately after the heading: THE PREVIOUS NOTI.CE PLACED BY THE thamo of taxing, authority) HAS. BEEN DETERMINED BY THE. DEPARTMENT or REVENUE TO BE IN VIOLATION OF THE LAW, NECESSITATING THIS SECOND NOTICE, c. The millage newly adopted at such, hearing shall not be forwarded to the tax collector or property appraiser and may not .exceed the rate previouSly.adopted or the amount allowed by subsection (5), Each taxing authority provided notice.pursuant to. this paragraph shall recertify compliance with this chapter as provided in this section within 15 days after the adoption of a ,millage at such hearing. d. The determination of the executive 'director shall be superseded if the executive director determines that the 'county or municipality, dependent special district of 5udb county or municipality, or municipal service'taxing unit of such county has remedied the noncompliance. Such noncompliance shall be determined to be remedied if any such 'taxing authority provided notice by the executive director pursuant to this paragraph adopts a new village that does not exceed the maximum millage allowed for such taxing authority under paragraph -(5)(a), or if any such county or municipality, dependent special district of such county or municipality, or munictpal.service taxing unit of such .county adopts a lower iinillage sufficient to reduce the total taxes levied such that total taxes levied do not exceed the maximum as provided in paragraph (5),(b), e. If any such county or municipality, dependent special district of such county or municipality, or municipal, servic.e taxing unit of such county has not remedied the noncompliance or recertified compliance with this chapter as provided in this paragraph, and.the executive director determines.that the noncompliance has not been' remedied or compliance has not been recertified, the county or municipality shall forfeit the distribution 4.4 local government half -cent sales tax revenues during the 12 months following a determination of noncompliance by the Department of Revenue as described in s, 2J 8.63(2) and (3) and this -subsection.. f. The determination of the executive director is not subject to chapter120, (14)'(a) If the notice of proposed property taxes mailed to -taxpayers under this.section contains an error, the property appraiser, in lieu of mailing a corrected notice to all taxpayers, may correct the error by mailing a short form of the notice to those taxpayers affected by the error and its correction, The notice shall be prepared by the property appraiser at the -expense of the taxing authority which caused the error or at the property' appraiser's expense If he or she caused the error. The form of the notice must be approved by the executive director of the . Department of Revenue or the executive director's designee, If the error involves only the date and time of tho public hearings required by this section, the property appraiser, with the permission of the taxing authority affected by the error, may correct the error by advertising the corrected information in a newspaper of general, circulation in the county as provided in subsection (3), (b) Errors that may be corrected in this manner are: http://www,loo.state.fl ,usistatutos/1 nolox ,ofm 7App:slocleOlsplay_Statute&Searoh Str Ing=-4U R 0200,0299/0200/8eoll oils/020(1065,11'n I10/11 7/19/2016 Statutes 8,Constitution :View StatutesOnFiie Sunshine 1, Incorrect location, time, or date of a public hearing. Z. Incorrect assessed, exempt, or taxable value, 3. Incorrect amount of taxes as reflected in column one, column two, or column three of the notice and 4. Any other error as approved by the executive director of the Department of Revenue or the executive director's designee, (15) The provisions of this section shall apply to all taxing authorities in this state which levy ad valorem taxes, and shalt control over any special law which is inconsistent or in conflict with this section, except to the extent the special law expressly exempts a taxing authority from the provisions of this section, This subsection is a clarification of existing law, and in the absence of such express exemption, no past or future budget or levy of taxeS shall be set aside Upon the ground that the taxing authority failed to comply with any special law prescribing a schedule or procedure for such adoption which is inconsistent or in conflict with the provisions of this section. History,-s. 13, Ch. 73-172; s. 16, ch, 74-234; ss. 1, 2, ch, 75-68; s, 19, ch, 76.133; s. 1, di, 77-102i, s, 1, ch. 77-174; 5, 1, oh. 78.228; ss, 2, 9, ch. 80-261; s, 25, ch, 80.274; s, '14, ch, 82454; s, 12, ch, 82-208; ss, 4, 11, 25, 72, 80, ch, 82.226; s, 5, ch, 82-388; 5, 2, oh, 82.399; s, 28, ch, 133-204; s, 61, ch, 83-217; s, 2, ch, B4-164; s, 20, ch, 84-356; s. 1, ch, 86.190; s, 12, ch. 86-300; s, ch, 87.284; s.'{3 ch, 88"216; 2, ch. 88,223; s. 14, ch, 90.241 ss, 136, 165, ch, 91.112; s, 8, ch, 91-295; s; 1, ch, 92-163; ss, 5, 15, ch, 93.132; s, 25, ch. 93.233; s, I, ch, 93-241; s. 52, ch, 94.232; s. 4, ch, 94-344; s, 41, ch. 94.-353; s, 1481, ch. 95-147; s, 2, ch. 95,359; ss. 1, 2, 3, chi, 96.211; s, 1, ch, 98-32; s, I , ch, 98.53; s, 18, ch. 99.6; s, 11, ah, 2002.18; s. 911, ch, 2002.3E7; 8.2, ch, 2004.346; s, 3, ch, 2007-194; ss..2, 33, ch. 2007-321; s, 11, ch, 2008.173; s. 3, ch, 2.009-165; s. 29, ch. 2.012.193; s. 7, di. 2012-212; s, 13, ch. 7015-2; s, 17, ch, 7016.10, 1Note.-Section 13, cit. 7008.173, 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), rlorida Statutes, for the purpose of implernenting this act, "(2) Nibtwithstanding 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 sublectof the emergency rules.." Copyright 199,3.2016 The Florida Legislature Privacy Statement • Contact Us http://www.leg,state.fl,ustelatutes/Indmofm?App_modelalaiplay Statute&Search_Stringt..8(UR L. 0200-02e9/0200/Seotl Ms/0200,065,ft I 11/11 , Sec. 14~59.-Annual ' source of funds. (a) Nolater than 30days prior to the date the city commission establishes the mU|agenste for the city, the executive director shall prepare -for the approval of the board obudget for the operation nfthe downtown for the ensuing fiscal year, The budget shall beprepared |nthe same manner as required of all departments of the city, When approved by the board it shall not require approval of any officer or body of the city other than the city commission, Nofunds ofthe city may beincluded |nthe budget ofthe except those funds I,|Ath|m ort: |u|e. (b) The operations ofthe downtown shall beprincipally financed from the following sources and such other sources as may be approved by the city commission: M\ Donations tothe for the performance ofits functions, UU Proceeds ofanadvalorem tax, not exceeding 0,475Omills per dollar valuation ofproperty |nthe downtown area designated bvthe city commission. (3) Money borrowed and toborepaid from other funds received under the ofth18article which shall include federal funds, contributions and funds derived frVn0the m|Uoge tnbelevied under this article, (Code i067,§13-12;Code 1080.§14-33;Ord. No. 12985.§2,4-12~07|Ord, No. 135T3. §2. 11~19'15\ ^ Sec. 14-6U.-Annual advalorem tax —�»»|���Y�Mt���W�Gtdc�' ~ .disposition of funds. The city commission Is to levy anadditional advalorem tax onall real and personal property In the downtown district as described in this article, not exceeding 0.4750 mills on the dollar valuation of such property, for the purpose of financing the operation ofthedown-town This levy mf8.475Qmills per dollar ed valorem tax shall be In addition to the regular ad valorem taxes and special assessments for improvements imposed by the city commission. The tax collector shall transmit funds so collected to the appropriate officer ofthe city responsible for the handling of the public money who shall deposit the same |nthe city treasury tothwcredit ofthe RM.Buoh / money shall beu8odfor nopurpose-other thanUhnmmpurposes |nthis article and, upon approval of the board, pursuant to vouchers signed by a minimum of two No signatories ofthe ,who shall bethe executive director and one member of 'die board of directors, or two members of the board of directors. The funds of the shall bosecured aeother public funds are secured. Other money received by the shall forthwith bedeposited |nthe city treasury tothe credit ofthe subject todisbursement oointhis article. The city shall not obligate itself nor shall It ever be obligated to pay any sums from general public funds, or from any public funds other than money received pursuant to section '14-5..9 for or on account of any of the activities of the 101 (Code 1907,§13-13;Code 1880*§14~84;Ord. No, 12B05'§2,4~12-D7|Ord, No.18873 &l 11-1D-15)