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HomeMy WebLinkAboutBack-Up from Law DeptSECTION 1. SECTION 2. SECTION 3. SECTION 4. SECTION 5. SECTION 6. SECTION 7. SECTION 8. SECTION 9. SECTION 10. SECTION 11. SECTION 12. SECTION 13. SECTION 14. SECTION 15. SECTION 16. SECTION 17. SECTION 18. ARTICLE VII FINANCE AND TAXATION Taxation; appropriations; state expenses; state revenue limitation. Taxes; rate. Taxes; exemptions. Taxation; assessments. Estate, inheritance and income taxes. Homestead exemptions. Allocation of pari-mutuel taxes. Aid to local governments. Local taxes. Pledging credit. State bonds; revenue bonds. Local bonds. Relief from illegal taxes. Bonds for pollution control and abatement and other water facilities. Revenue bonds for scholarship loans. Bonds for housing and related facilities. Bonds for acquiring transportation right-of-way or for constructing bridges. Laws requiring counties or municipalities to spend funds or limiting their ability to raise revenue or receive state tax revenue. SECTION 19. Supermajority vote required to impose, authorize, or raise state taxes or fees. SECTION 1. Taxation; appropriations; state expenses; state revenue limitation. — (a) No tax shall be levied except in pursuance of law. No state ad valorem taxes shall be levied upon real estate or tangible personal property. All other forms of taxation shall be preempted to the state except as provided by general law. (b) Motor vehicles, boats, airplanes, trailers, trailer coaches and mobile homes, as defined by law, shall be subject to a license tax for their operation in the amounts and for the purposes prescribed by law, but shall not be subject to ad valorem taxes. (c) No money shall be drawn from the treasury except in pursuance of appropriation made by law. (d) Provision shall be made by law for raising sufficient revenue to defray the expenses of the state for each fiscal period. (e) Except as provided herein, state revenues collected for any fiscal year shall be limited to state revenues allowed under this subsection for the prior fiscal year plus an adjustment for growth. As used in this subsection, "growth" means an amount equal to the average annual rate of growth in Florida personal income over the most recent twenty quarters times the state revenues allowed under this subsection for the prior fiscal year. For the 1995-1996 fiscal year, the state revenues allowed under this subsection for the prior fiscal year shall equal the state revenues collected for the 1994- 1995 fiscal year. Florida personal income shall be determined by the legislature, from information available from the United States Department of Commerce or its successor on the first day of February prior to the beginning of the fiscal year. State revenues collected for any fiscal year in excess of this limitation shall be transferred to the budget stabilization fund until the fund reaches the maximum balance specified in Section 19(g) of Article III, and thereafter shall be refunded to taxpayers as provided by general law. State revenues allowed under this subsection for any fiscal year may be increased by a two-thirds vote of the membership of each house of the legislature in a separate bill that contains no other subject and that sets forth the dollar amount by which the state revenues allowed will be increased. The vote may not be taken less than seventy-two hours after the third reading of the bill. For purposes of this subsection, "state revenues" means taxes, fees, licenses, and charges for services imposed by the legislature on individuals, businesses, or agencies outside state government. However, "state revenues" does not include: revenues that are necessary to meet the requirements set forth in documents authorizing the issuance of bonds by the state; revenues that are used to provide matching funds for the federal Medicaid program with the exception of the revenues used to support the Public Medical Assistance Trust Fund or its successor program and with the exception of state matching funds used to fund elective expansions made after July 1, 1994; proceeds from the state lottery returned as prizes; receipts of the Florida Hurricane Catastrophe Fund; balances carried forward from prior fiscal years; taxes, licenses, fees, and charges for services imposed by local, regional, or school district governing bodies; or revenue from taxes, licenses, fees, and charges for services required to be imposed by any amendment or revision to this constitution after July 1, 1994. An adjustment to the revenue limitation shall be made by general law to reflect the fiscal impact of transfers of responsibility for the funding of governmental functions between the state and other levels of government. The legislature shall, by general law, prescribe procedures necessary to administer this subsection. History. —Am. H.J.R. 2053, 1994; adopted 1994. SECTION 2. Taxes; rate. —All ad valorem taxation shall be at a uniform rate within each taxing unit, except the taxes on intangible personal property may be at different rates but shall never exceed two mills on the dollar of assessed value; provided, as to any obligations secured by mortgage, deed of trust, or other lien on real estate wherever located, an intangible tax of not more than two mills on the dollar may be levied by law to be in lieu of all other intangible assessments on such obligations. SECTION 3. Taxes; exemptions. — (a) All property owned by a municipality and used exclusively by it for municipal or public purposes shall be exempt from taxation. A municipality, owning property outside the municipality, may be required by general law to make payment to the taxing unit in which the property is located. Such portions of property as are used predominantly for educational, literary, scientific, religious or charitable purposes may be exempted by general law from taxation. (b) There shall be exempt from taxation, cumulatively, to every head of a family residing in this state, household goods and personal effects to the value fixed by general law, not less than one thousand dollars, and to every widow or widower or person who is blind or totally and permanently disabled, property to the value fixed by general law not less than five hundred dollars. (c) Any county or municipality may, for the purpose of its respective tax levy and subject to the provisions of this subsection and general law, grant community and economic development ad valorem tax exemptions to new businesses and expansions of existing businesses, as defined by general law. Such an exemption may be granted only by ordinance of the county or municipality, and only after the electors of the county or municipality voting on such question in a referendum authorize the county or municipality to adopt such ordinances. An exemption so granted shall apply to improvements to real property made by or for the use of a new business and improvements to real property related to the expansion of an existing business and shall also apply to tangible personal property of such new business and tangible personal property related to the expansion of an existing business. The amount or limits of the amount of such exemption shall be specified by general law. The period of time for which such exemption may be granted to a new business or expansion of an existing business shall be determined by general law. The authority to grant such exemption shall expire ten years from the date of approval by the electors of the county or municipality, and may be renewable by referendum as provided by general law. (d) Any county or municipality may, for the purpose of its respective tax levy and subject to the provisions of this subsection and general law, grant historic preservation ad valorem tax exemptions to owners of historic properties. This exemption may be granted only by ordinance of the county or municipality. The amount or limits of the amount of this exemption and the requirements for eligible properties must be specified by general law. The period of time for which this exemption may be granted to a property owner shall be determined by general law. 1(e) By general law and subject to conditions specified therein: (1) Twenty-five thousand dollars of the assessed value of property subject to tangible personal property tax shall be exempt from ad valorem taxation. (2) The assessed value of solar devices or renewable energy source devices subject to tangible personal property tax may be exempt from ad valorem taxation, subject to limitations provided by general law. 2(f) There shall be granted an ad valorem tax exemption for real property dedicated in perpetuity for conservation purposes, including real property encumbered by perpetual conservation easements or by other perpetual conservation protections, as defined by general law. (g) By general law and subject to the conditions specified therein, each person who receives a homestead exemption as provided in section 6 of this article; who was a member of the United States military or military reserves, the United States Coast Guard or its reserves, or the Florida National Guard; and who was deployed during the preceding calendar year on active duty outside the continental United States, Alaska, or Hawaii in support of military operations designated by the legislature shall receive an additional exemption equal to a percentage of the taxable value of his or her homestead property. The applicable percentage shall be calculated as the number of days during the preceding calendar year the person was deployed on active duty outside the continental United States, Alaska, or Hawaii in support of military operations designated by the legislature divided by the number of days in that year. History. —Am. S.J.R.'s 9-E, 15-E, 1980; adopted 1980; Am. C.S. for S.J.R.'s 318, 356, 1988; adopted 1988; Am. S.J.R. 152, 1992; adopted 1992; Am. H.J.R. 969, 1997; adopted 1998; Am. C.S. for S.J.R. 2-D, 2007; adopted 2008; Ams. proposed by Taxation and Budget Reform Commission, Revision Nos. 3 and 4, 2008, filed with the Secretary of State April 28, 2008; adopted 2008; Am. H.J.R. 833, 2009; adopted 2010; Am. C.S. for H.J.R. 193, 2016; adopted 2016. Note. —Section 34, Art. XII, State Constitution, provides in part that "the amendment to subsection (e) of Section 3 of Article VII authorizing the legislature, subject to limitations set forth in general law, to exempt the assessed value of solar devices or renewable energy source devices subject to tangible personal property tax from ad valorem taxation . . . shall take effect on January 1, 2018, and shall expire on December 31, 2037. Upon expiration, this section shall be repealed and the text of subsection (e) of Section 3 of Article VII . . . shall revert to that in existence on December 31, 2017, except that any amendments to such text otherwise adopted shall be preserved and continue to operate to the extent that such amendments are not dependent upon the portions of text which expire pursuant to this section." Effective December 31, 2037, s. 3(e), Art. VII, State Constitution, will read: (e) By general law and subject to conditions specified therein, twenty-five thousand dollars of the assessed value of property subject to tangible personal property tax shall be exempt from ad valorem taxation. 2Note.—This subsection, originally designated (g) by Revision No. 4 of the Taxation and Budget Reform Commission, 2008, was redesignated (f) by the editors to conform to the redesignation of subsections by Revision No. 3 of the Taxation and Budget Reform Commission, 2008. SECTION 4. Taxation; assessments. —By general law regulations shall be prescribed which shall secure a just valuation of all property for ad valorem taxation, provided: (a) Agricultural land, land producing high water recharge to Florida's aquifers, or land used exclusively for noncommercial recreational purposes may be classified by general law and assessed solely on the basis of character or use. (b) As provided by general law and subject to conditions, limitations, and reasonable definitions specified therein, land used for conservation purposes shall be classified by general law and assessed solely on the basis of character or use. (c) Pursuant to general law tangible personal property held for sale as stock in trade and livestock may be valued for taxation at a specified percentage of its value, may be classified for tax purposes, or may be exempted from taxation. (d) All persons entitled to a homestead exemption under Section 6 of this Article shall have their homestead assessed at just value as of January 1 of the year following the effective date of this amendment. This assessment shall change only as provided in this subsection. (1) Assessments subject to this subsection shall be changed annually on January 1st of each year; but those changes in assessments shall not exceed the lower of the following: a. Three percent (3%) of the assessment for the prior year. b. The percent change in the Consumer Price Index for all urban consumers, U.S. City Average, all items 1967=100, or successor reports for the preceding calendar year as initially reported by the United States Department of Labor, Bureau of Labor Statistics. (2) No assessment shall exceed just value. (3) After any change of ownership, as provided by general law, homestead property shall be assessed at just value as of January 1 of the following year, unless the provisions of paragraph (8) apply. Thereafter, the homestead shall be assessed as provided in this subsection. (4) New homestead property shall be assessed at just value as of January 1st of the year following the establishment of the homestead, unless the provisions of paragraph (8) apply. That assessment shall only change as provided in this subsection. (5) Changes, additions, reductions, or improvements to homestead property shall be assessed as provided for by general law; provided, however, after the adjustment for any change, addition, reduction, or improvement, the property shall be assessed as provided in this subsection. (6) In the event of a termination of homestead status, the property shall be assessed as provided by general law. (7) The provisions of this amendment are severable. If any of the provisions of this amendment shall be held unconstitutional by any court of competent jurisdiction, the decision of such court shall not affect or impair any remaining provisions of this amendment. (8)a. A person who establishes a new homestead as of January 1, 2009, or January 1 of any subsequent year and who has received a homestead exemption pursuant to Section 6 of this Article as of January 1 of either of the two years immediately preceding the establishment of the new homestead is entitled to have the new homestead assessed at less than just value. If this revision is approved in January of 2008, a person who establishes a new homestead as of January 1, 2008, is entitled to have the new homestead assessed at less than just value only if that person received a homestead exemption on January 1, 2007. The assessed value of the newly established homestead shall be determined as follows: 1. If the just value of the new homestead is greater than or equal to the just value of the prior homestead as of January 1 of the year in which the prior homestead was abandoned, the assessed value of the new homestead shall be the just value of the new homestead minus an amount equal to the lesser of $500,000 or the difference between the just value and the assessed value of the prior homestead as of January 1 of the year in which the prior homestead was abandoned. Thereafter, the homestead shall be assessed as provided in this subsection. 2. If the just value of the new homestead is less than the just value of the prior homestead as of January 1 of the year in which the prior homestead was abandoned, the assessed value of the new homestead shall be equal to the just value of the new homestead divided by the just value of the prior homestead and multiplied by the assessed value of the prior homestead. However, if the difference between the just value of the new homestead and the assessed value of the new homestead calculated pursuant to this sub -subparagraph is greater than $500,000, the assessed value of the new homestead shall be increased so that the difference between the just value and the assessed value equals $500,000. Thereafter, the homestead shall be assessed as provided in this subsection. b. By general law and subject to conditions specified therein, the legislature shall provide for application of this paragraph to property owned by more than one person. (e) The legislature may, by general law, for assessment purposes and subject to the provisions of this subsection, allow counties and municipalities to authorize by ordinance that historic property may be assessed solely on the basis of character or use. Such character or use assessment shall apply only to the jurisdiction adopting the ordinance. The requirements for eligible properties must be specified by general law. (f) A county may, in the manner prescribed by general law, provide for a reduction in the assessed value of homestead property to the extent of any increase in the assessed value of that property which results from the construction or reconstruction of the property for the purpose of providing living quarters for one or more natural or adoptive grandparents or parents of the owner of the property or of the owner's spouse if at least one of the grandparents or parents for whom the living quarters are provided is 62 years of age or older. Such a reduction may not exceed the lesser of the following: (1) The increase in assessed value resulting from construction or reconstruction of the property. (2) Twenty percent of the total assessed value of the property as improved. (g) For all levies other than school district levies, assessments of residential real property, as defined by general law, which contains nine units or fewer and which is not subject to the assessment limitations set forth in subsections (a) through (d) shall change only as provided in this subsection. (1) Assessments subject to this subsection shall be changed annually on the date of assessment provided by law; but those changes in assessments shall not exceed ten percent (10%) of the assessment for the prior year. (2) No assessment shall exceed just value. (3) After a change of ownership or control, as defined by general law, including any change of ownership of a legal entity that owns the property, such property shall be assessed at just value as of the next assessment date. Thereafter, such property shall be assessed as provided in this subsection. (4) Changes, additions, reductions, or improvements to such property shall be assessed as provided for by general law; however, after the adjustment for any change, addition, reduction, or improvement, the property shall be assessed as provided in this subsection. (h) For all levies other than school district levies, assessments of real property that is not subject to the assessment limitations set forth in subsections (a) through (d) and (g) shall change only as provided in this subsection. (1) Assessments subject to this subsection shall be changed annually on the date of assessment provided by law; but those changes in assessments shall not exceed ten percent (10%) of the assessment for the prior year. (2) No assessment shall exceed just value. (3) The legislature must provide that such property shall be assessed at just value as of the next assessment date after a qualifying improvement, as defined by general law, is made to such property. Thereafter, such property shall be assessed as provided in this subsection. (4) The legislature may provide that such property shall be assessed at just value as of the next assessment date after a change of ownership or control, as defined by general law, including any change of ownership of the legal entity that owns the property. Thereafter, such property shall be assessed as provided in this subsection. (5) Changes, additions, reductions, or improvements to such property shall be assessed as provided for by general law; however, after the adjustment for any change, addition, reduction, or improvement, the property shall be assessed as provided in this subsection. 1(i) The legislature, by general law and subject to conditions specified therein, may prohibit the consideration of the following in the determination of the assessed value of real property: (1) Any change or improvement to real property used for residential purposes made to improve the property's resistance to wind damage. (2) The installation of a solar or renewable energy source device. 2(j) (1) The assessment of the following working waterfront properties shall be based upon the current use of the property: a. Land used predominantly for commercial fishing purposes. b. Land that is accessible to the public and used for vessel launches into waters that are navigable. c. Marinas and drystacks that are open to the public. d. Water -dependent marine manufacturing facilities, commercial fishing facilities, and marine vessel construction and repair facilities and their support activities. (2) The assessment benefit provided by this subsection is subject to conditions and limitations and reasonable definitions as specified by the legislature by general law. History. —Am. S.J.R. 12-E, 1980; adopted 1980; Am. H.J.R. 214, 1987; adopted 1988; Am. by Initiative Petition filed with the Secretary of State August 3, 1992; adopted 1992; Am. H.J.R. 969, 1997; adopted 1998; Am. proposed by Constitution Revision Commission, Revision No. 13, 1998, filed with the Secretary of State May 5, 1998; adopted 1998; Am. C.S. for H.J.R. 317, 2002; adopted 2002; Am. C.S. for S.J.R. 2-D, 2007; adopted 2008; Ams. Proposed by Taxation and Budget Reform Commission, Revision Nos. 3, 4, and 6, 2008, filed with the Secretary of State April 28, 2008; adopted 2008; Am. C.S. for H.J.R. 193, 2016; adopted 2016. 1 Note. — A. This subsection, originally designated (h) by Revision No. 3 of the Taxation and Budget Reform Commission, 2008, was redesignated (i) by the editors to conform to the redesignation of subsections by Revision No. 4 of the Taxation and Budget Reform Commission, 2008. B. Section 34, Art. XII, State Constitution, provides in part that "the amendment to subsection (i) of Section 4 of Article VII authorizing the legislature, by general law, to prohibit the consideration of the installation of a solar device or a renewable energy source device in determining the assessed value of real property for the purpose of ad valorem taxation shall take effect on January 1, 2018, and shall expire on December 31, 2037. Upon expiration, this section shall be repealed and the text of . . . subsection (i) of Section 4 of Article VII shall revert to that in existence on December 31, 2017, except that any amendments to such text otherwise adopted shall be preserved and continue to operate to the extent that such amendments are not dependent upon the portions of text which expire pursuant to this section." Effective December 31, 2037, s. 4(i), Art. VII, State Constitution, will read: (i) The legislature, by general law and subject to conditions specified therein, may prohibit the consideration of the following in the determination of the assessed value of real property used for residential purposes: (1) Any change or improvement made for the purpose of improving the property's resistance to wind damage. (2) The installation of a renewable energy source device. 2Note.—This subsection, originally designated (h) by Revision No. 6 of the Taxation and Budget Reform Commission, 2008, was redesignated (j) by the editors to conform to the redesignation of subsections by Revision No. 4 of the Taxation and Budget Reform Commission, 2008, and the creation of a new (h) by Revision No. 3 of the Taxation and Budget Reform Commission, 2008. SECTION 5. Estate, inheritance and income taxes. — (a) NATURAL PERSONS. No tax upon estates or inheritances or upon the income of natural persons who are residents or citizens of the state shall be levied by the state, or under its authority, in excess of the aggregate of amounts which may be allowed to be credited upon or deducted from any similar tax levied by the United States or any state. (b) OTHERS. No tax upon the income of residents and citizens other than natural persons shall be levied by the state, or under its authority, in excess of 5% of net income, as defined by law, or at such greater rate as is authorized by a three -fifths (3/5) vote of the membership of each house of the legislature or as will provide for the state the maximum amount which may be allowed to be credited against income taxes levied by the United States and other states. There shall be exempt from taxation not less than five thousand dollars ($5,000) of the excess of net income subject to tax over the maximum amount allowed to be credited against income taxes levied by the United States and other states. (c) EFFECTIVE DATE. This section shall become effective immediately upon approval by the electors of Florida. History. —Am. H.J.R. 7-B, 1971; adopted 1971. SECTION 6. Homestead exemptions. — (a) Every person who has the legal or equitable title to real estate and maintains thereon the permanent residence of the owner, or another legally or naturally dependent upon the owner, shall be exempt from taxation thereon, except assessments for special benefits, up to the assessed valuation of twenty-five thousand dollars and, for all levies other than school district levies, on the assessed valuation greater than fifty thousand dollars and up to seventy-five thousand dollars, upon establishment of right thereto in the manner prescribed by law. The real estate may be held by legal or equitable title, by the entireties, jointly, in common, as a condominium, or indirectly by stock ownership or membership representing the owner's or member's proprietary interest in a corporation owning a fee or a leasehold initially in excess of ninety-eight years. The exemption shall not apply with respect to any assessment roll until such roll is first determined to be in compliance with the provisions of section 4 by a state agency designated by general law. This exemption is repealed on the effective date of any amendment to this Article which provides for the assessment of homestead property at less than just value. (b) Not more than one exemption shall be allowed any individual or family unit or with respect to any residential unit. No exemption shall exceed the value of the real estate assessable to the owner or, in case of ownership through stock or membership in a corporation, the value of the proportion which the interest in the corporation bears to the assessed value of the property. (c) By general law and subject to conditions specified therein, the Legislature may provide to renters, who are permanent residents, ad valorem tax relief on all ad valorem tax levies. Such ad valorem tax relief shall be in the form and amount established by general law. 1(d) The legislature may, by general law, allow counties or municipalities, for the purpose of their respective tax levies and subject to the provisions of general law, to grant either or both of the following additional homestead tax exemptions: (1) An exemption not exceeding fifty thousand dollars to a person who has the legal or equitable title to real estate and maintains thereon the permanent residence of the owner, who has attained age sixty-five, and whose household income, as defined by general law, does not exceed twenty thousand dollars; or (2) An exemption equal to the assessed value of the property to a person who has the legal or equitable title to real estate with a just value less than two hundred and fifty thousand dollars, as determined in the first tax year that the owner applies and is eligible for the exemption, and who has maintained thereon the permanent residence of the owner for not less than twenty-five years, who has attained age sixty-five, and whose household income does not exceed the income limitation prescribed in paragraph (1). The general law must allow counties and municipalities to grant these additional exemptions, within the limits prescribed in this subsection, by ordinance adopted in the manner prescribed by general law, and must provide for the periodic adjustment of the income limitation prescribed in this subsection for changes in the cost of living. (e) Each veteran who is age 65 or older who is partially or totally permanently disabled shall receive a discount from the amount of the ad valorem tax otherwise owed on homestead property the veteran owns and resides in if the disability was combat related and the veteran was honorably discharged upon separation from military service. The discount shall be in a percentage equal to the percentage of the veteran's permanent, service -connected disability as determined by the United States Department of Veterans Affairs. To qualify for the discount granted by this subsection, an applicant must submit to the county property appraiser, by March 1, an official letter from the United States Department of Veterans Affairs stating the percentage of the veteran's service -connected disability and such evidence that reasonably identifies the disability as combat related and a copy of the veteran's honorable discharge. If the property appraiser denies the request for a discount, the appraiser must notify the applicant in writing of the reasons for the denial, and the veteran may reapply. The Legislature may, by general law, waive the annual application requirement in subsequent years. This subsection is self-executing and does not require implementing legislation. (f) By general law and subject to conditions and limitations specified therein, the Legislature may provide ad valorem tax relief equal to the total amount or a portion of the ad valorem tax otherwise owed on homestead property to: (1) The surviving spouse of a veteran who died from service -connected causes while on active duty as a member of the United States Armed Forces. (2) The surviving spouse of a first responder who died in the line of duty. (3) A first responder who is totally and permanently disabled as a result of an injury or injuries sustained in the line of duty. Causal connection between a disability and service in the line of duty shall not be presumed but must be determined as provided by general law. For purposes of this paragraph, the term "disability" does not include a chronic condition or chronic disease, unless the injury sustained in the line of duty was the sole cause of the chronic condition or chronic disease. As used in this subsection and as further defined by general law, the term "first responder" means a law enforcement officer, a correctional officer, a firefighter, an emergency medical technician, or a paramedic, and the term "in the line of duty" means arising out of and in the actual performance of duty required by employment as a first responder. History. —Am. S.J.R. 1-B, 1979; adopted 1980; Am. S.J.R. 4-E, 1980; adopted 1980; Am. H.J.R. 3151, 1998; adopted 1998; Am. proposed by Constitution Revision Commission, Revision No. 13, 1998, filed with the Secretary of State May 5, 1998; adopted 1998; Am. H.J.R. 353, 2006; adopted 2006; Am. H.J.R. 631, 2006; adopted 2006; Am. C.S. for S.J.R. 2-D, 2007; adopted 2008; Am. S.J.R. 592, 2011; adopted 2012; Am. H.J.R. 93, 2012; adopted 2012; Am. H.J.R. 169, 2012; adopted 2012; Am. C.S. for H.J.R. 275, 2016; adopted 2016; Am. C.S. for H.J.R. 1009, 2016; adopted 2016. Note. —Section 36, Art. XII, State Constitution, provides in part that "the amendment to Section 6 of Article VII revising the just value determination for the additional ad valorem tax exemption for persons age sixty-five or older shall take effect January 1, 2017, . . . and shall operate retroactively to January 1, 2013, for any person who received the exemption under paragraph (2) of Section 6(d) of Article VII before January 1, 2017." SECTION 7. Allocation of pari-mutuel taxes. —Taxes upon the operation of pari-mutuel pools may be preempted to the state or allocated in whole or in part to the counties. When allocated to the counties, the distribution shall be in equal amounts to the several counties. SECTION 8. Aid to local governments. —State funds may be appropriated to the several counties, school districts, municipalities or special districts upon such conditions as may be provided by general law. These conditions may include the use of relative ad valorem assessment levels determined by a state agency designated by general law. History. —Am. S.J.R. 4-E, 1980; adopted 1980. SECTION 9. Local taxes. — (a) Counties, school districts, and municipalities shall, and special districts may, be authorized by law to levy ad valorem taxes and may be authorized by general law to levy other taxes, for their respective purposes, except ad valorem taxes on intangible personal property and taxes prohibited by this constitution. (b) Ad valorem taxes, exclusive of taxes levied for the payment of bonds and taxes levied for periods not longer than two years when authorized by vote of the electors who are the owners of freeholds therein not wholly exempt from taxation, shall not be levied in excess of the following millages upon the assessed value of real estate and tangible personal property: for all county purposes, ten mills; for all municipal purposes, ten mills; for all school purposes, ten mills; for water management purposes for the northwest portion of the state lying west of the line between ranges two and three east, 0.05 mill; for water management purposes for the remaining portions of the state, 1.0 mill; and for all other special districts a millage authorized by law approved by vote of the electors who are owners of freeholds therein not wholly exempt from taxation. A county furnishing municipal services may, to the extent authorized by law, levy additional taxes within the limits fixed for municipal purposes. History. —Am. S.J.R. 1061, 1975; adopted 1976. SECTION 10. Pledging credit. —Neither the state nor any county, school district, municipality, special district, or agency of any of them, shall become a joint owner with, or stockholder of, or give, lend or use its taxing power or credit to aid any corporation, association, partnership or person; but this shall not prohibit laws authorizing: (a) the investment of public trust funds; (b) the investment of other public funds in obligations of, or insured by, the United States or any of its instrumentalities; (c) the issuance and sale by any county, municipality, special district or other local governmental body of (1) revenue bonds to finance or refinance the cost of capital projects for airports or port facilities, or (2) revenue bonds to finance or refinance the cost of capital projects for industrial or manufacturing plants to the extent that the interest thereon is exempt from income taxes under the then existing laws of the United States, when, in either case, the revenue bonds are payable solely from revenue derived from the sale, operation or leasing of the projects. If any project so financed, or any part thereof, is occupied or operated by any private corporation, association, partnership or person pursuant to contract or lease with the issuing body, the property interest created by such contract or lease shall be subject to taxation to the same extent as other privately owned property. (d) a municipality, county, special district, or agency of any of them, being a joint owner of, giving, or lending or using its taxing power or credit for the joint ownership, construction and operation of electrical energy generating or transmission facilities with any corporation, association, partnership or person. History. —Am. H.J.R. 1424, 1973; adopted 1974. SECTION 11. State bonds; revenue bonds.— (a) State bonds pledging the full faith and credit of the state may be issued only to finance or refinance the cost of state fixed capital outlay projects authorized by law, and purposes incidental thereto, upon approval by a vote of the electors; provided state bonds issued pursuant to this subsection may be refunded without a vote of the electors at a lower net average interest cost rate. The total outstanding principal of state bonds issued pursuant to this subsection shall never exceed fifty percent of the total tax revenues of the state for the two preceding fiscal years, excluding any tax revenues held in trust under the provisions of this constitution. (b) Moneys sufficient to pay debt service on state bonds as the same becomes due shall be appropriated by law. (c) Any state bonds pledging the full faith and credit of the state issued under this section or any other section of this constitution may be combined for the purposes of sale. (d) Revenue bonds may be issued by the state or its agencies without a vote of the electors to finance or refinance the cost of state fixed capital outlay projects authorized by law, and purposes incidental thereto, and shall be payable solely from funds derived directly from sources other than state tax revenues. (e) Bonds pledging all or part of a dedicated state tax revenue may be issued by the state in the manner provided by general law to finance or refinance the acquisition and improvement of land, water areas, and related property interests and resources for the purposes of conservation, outdoor recreation, water resource development, restoration of natural systems, and historic preservation. (f) Each project, building, or facility to be financed or refinanced with revenue bonds issued under this section shall first be approved by the Legislature by an act relating to appropriations or by general law. History. —Am. C.S. for C.S. for S.J.R. 612, 1984; adopted 1984; Am. proposed by Constitution Revision Commission, Revision No. 5, 1998, filed with the Secretary of State May 5, 1998; adopted 1998. SECTION 12. Local bonds. —Counties, school districts, municipalities, special districts and local governmental bodies with taxing powers may issue bonds, certificates of indebtedness or any form of tax anticipation certificates, payable from ad valorem taxation and maturing more than twelve months after issuance only: (a) to finance or refinance capital projects authorized by law and only when approved by vote of the electors who are owners of freeholds therein not wholly exempt from taxation; or (b) to refund outstanding bonds and interest and redemption premium thereon at a lower net average interest cost rate. SECTION 13. Relief from illegal taxes. —Until payment of all taxes which have been legally assessed upon the property of the same owner, no court shall grant relief from the payment of any tax that may be illegal or illegally assessed. SECTION 14. Bonds for pollution control and abatement and other water facilities. — (a) When authorized by law, state bonds pledging the full faith and credit of the state may be issued without an election to finance the construction of air and water pollution control and abatement and solid waste disposal facilities and other water facilities authorized by general law (herein referred to as "facilities") to be operated by any municipality, county, district or authority, or any agency thereof (herein referred to as "local governmental agencies"), or by any agency of the State of Florida. Such bonds shall be secured by a pledge of and shall be payable primarily from all or any part of revenues to be derived from operation of such facilities, special assessments, rentals to be received under lease -purchase agreements herein provided for, any other revenues that may be legally available for such purpose, including revenues from other facilities, or any combination thereof (herein collectively referred to as "pledged revenues"), and shall be additionally secured by the full faith and credit of the State of Florida. (b) No such bonds shall be issued unless a state fiscal agency, created by law, has made a determination that in no state fiscal year will the debt service requirements of the bonds proposed to be issued and all other bonds secured by the pledged revenues exceed seventy-five per cent of the pledged revenues. (c) The state may lease any of such facilities to any local governmental agency, under lease -purchase agreements for such periods and under such other terms and conditions as may be mutually agreed upon. The local governmental agencies may pledge the revenues derived from such leased facilities or any other available funds for the payment of rentals thereunder; and, in addition, the full faith and credit and taxing power of such local governmental agencies may be pledged for the payment of such rentals without any election of freeholder electors or qualified electors. (d) The state may also issue such bonds for the purpose of loaning money to local governmental agencies, for the construction of such facilities to be owned or operated by any of such local governmental agencies. Such loans shall bear interest at not more than one-half of one per cent per annum greater than the last preceding issue of state bonds pursuant to this section, shall be secured by the pledged revenues, and may be additionally secured by the full faith and credit of the local governmental agencies. (e) The total outstanding principal of state bonds issued pursuant to this section 14 shall never exceed fifty per cent of the total tax revenues of the state for the two preceding fiscal years. History.—C.S. for H.J.R.'s 3853, 4040, 1970; adopted 1970; Am. H.J.R. 1471, 1980; adopted 1980. SECTION 15. Revenue bonds for scholarship loans. — (a) When authorized by law, revenue bonds may be issued to establish a fund to make loans to students determined eligible as prescribed by law and who have been admitted to attend any public or private institutions of higher learning, junior colleges, health related training institutions, or vocational training centers, which are recognized or accredited under terms and conditions prescribed by law. Revenue bonds issued pursuant to this section shall be secured by a pledge of and shall be payable primarily from payments of interest, principal, and handling charges to such fund from the recipients of the loans and, if authorized by law, may be additionally secured by student fees and by any other moneys in such fund. There shall be established from the proceeds of each issue of revenue bonds a reserve account in an amount equal to and sufficient to pay the greatest amount of principal, interest, and handling charges to become due on such issue in any ensuing state fiscal year. (b) Interest moneys in the fund established pursuant to this section, not required in any fiscal year for payment of debt service on then outstanding revenue bonds or for maintenance of the reserve account, may be used for educational loans to students determined to be eligible therefor in the manner provided by law, or for such other related purposes as may be provided by law. History. —Added, H.J.R. 46-D, 1971; adopted 1972. SECTION 16. Bonds for housing and related facilities. — (a) When authorized by law, revenue bonds may be issued without an election to finance or refinance housing and related facilities in Florida, herein referred to as "facilities." (b) The bonds shall be secured by a pledge of and shall be payable primarily from all or any part of revenues to be derived from the financing, operation or sale of such facilities, mortgage or loan payments, and any other revenues or assets that may be legally available for such purposes derived from sources other than ad valorem taxation, including revenues from other facilities, or any combination thereof, herein collectively referred to as "pledged revenues," provided that in no event shall the full faith and credit of the state be pledged to secure such revenue bonds. (c) No bonds shall be issued unless a state fiscal agency, created by law, has made a determination that in no state fiscal year will the debt service requirements of the bonds proposed to be issued and all other bonds secured by the same pledged revenues exceed the pledged revenues available for payment of such debt service requirements, as defined by law. History. —Added, S.J.R. 6-E, 1980; adopted 1980. SECTION 17. Bonds for acquiring transportation right-of-way or for constructing bridges. — (a) When authorized by law, state bonds pledging the full faith and credit of the state may be issued, without a vote of the electors, to finance or refinance the cost of acquiring real property or the rights to real property for state roads as defined by law, or to finance or refinance the cost of state bridge construction, and purposes incidental to such property acquisition or state bridge construction. (b) Bonds issued under this section shall be secured by a pledge of and shall be payable primarily from motor fuel or special fuel taxes, except those defined in Section 9(c) of Article XII, as provided by law, and shall additionally be secured by the full faith and credit of the state. (c) No bonds shall be issued under this section unless a state fiscal agency, created by law, has made a determination that in no state fiscal year will the debt service requirements of the bonds proposed to be issued and all other bonds secured by the same pledged revenues exceed ninety percent of the pledged revenues available for payment of such debt service requirements, as defined by law. For the purposes of this subsection, the term "pledged revenues" means all revenues pledged to the payment of debt service, excluding any pledge of the full faith and credit of the state. History. —Added, C.S. for C.S. for S.J.R. 391, 1988; adopted 1988. SECTION 18. Laws requiring counties or municipalities to spend funds or limiting their ability to raise revenue or receive state tax revenue. — (a) No county or municipality shall be bound by any general law requiring such county or municipality to spend funds or to take an action requiring the expenditure of funds unless the legislature has determined that such law fulfills an important state interest and unless: funds have been appropriated that have been estimated at the time of enactment to be sufficient to fund such expenditure; the legislature authorizes or has authorized a county or municipality to enact a funding source not available for such county or municipality on February 1, 1989, that can be used to generate the amount of funds estimated to be sufficient to fund such expenditure by a simple majority vote of the governing body of such county or municipality; the law requiring such expenditure is approved by two-thirds of the membership in each house of the legislature; the expenditure is required to comply with a law that applies to all persons similarly situated, including the state and local governments; or the law is either required to comply with a federal requirement or required for eligibility for a federal entitlement, which federal requirement specifically contemplates actions by counties or municipalities for compliance. (b) Except upon approval of each house of the legislature by two-thirds of the membership, the legislature may not enact, amend, or repeal any general law if the anticipated effect of doing so would be to reduce the authority that municipalities or counties have to raise revenues in the aggregate, as such authority exists on February 1, 1989. (c) Except upon approval of each house of the legislature by two-thirds of the membership, the legislature may not enact, amend, or repeal any general law if the anticipated effect of doing so would be to reduce the percentage of a state tax shared with counties and municipalities as an aggregate on February 1, 1989. The provisions of this subsection shall not apply to enhancements enacted after February 1, 1989, to state tax sources, or during a fiscal emergency declared in a written joint proclamation issued by the president of the senate and the speaker of the house of representatives, or where the legislature provides additional state -shared revenues which are anticipated to be sufficient to replace the anticipated aggregate loss of state -shared revenues resulting from the reduction of the percentage of the state tax shared with counties and municipalities, which source of replacement revenues shall be subject to the same requirements for repeal or modification as provided herein for a state -shared tax source existing on February 1, 1989. (d) Laws adopted to require funding of pension benefits existing on the effective date of this section, criminal laws, election laws, the general appropriations act, special appropriations acts, laws reauthorizing but not expanding then - existing statutory authority, laws having insignificant fiscal impact, and laws creating, modifying, or repealing noncriminal infractions, are exempt from the requirements of this section. (e) The legislature may enact laws to assist in the implementation and enforcement of this section. History. —Added, C.S. for C.S. for C.S. for C.S. for H.J.R.'s 139, 40, 1989; adopted 1990. SECTION 19. Supermajority vote required to impose, authorize, or raise state taxes or fees. — (a) SUPERMAJORITY VOTE REQUIRED TO IMPOSE OR AUTHORIZE NEW STATE TAX OR FEE. No new state tax or fee may be imposed or authorized by the legislature except through legislation approved by two-thirds of the membership of each house of the legislature and presented to the Governor for approval pursuant to Article III, Section 8. (b) SUPERMAJORITY VOTE REQUIRED TO RAISE STATE TAXES OR FEES. No state tax or fee may be raised by the legislature except through legislation approved by two-thirds of the membership of each house of the legislature and presented to the Governor for approval pursuant to Article III, Section 8. (c) APPLICABILITY. This section does not authorize the imposition of any state tax or fee otherwise prohibited by this Constitution, and does not apply to any tax or fee imposed by, or authorized to be imposed by, a county, municipality, school board, or special district. (d) DEFINITIONS. As used in this section, the following terms shall have the following meanings: (1) "Fee" means any charge or payment required by law, including any fee for service, fee or cost for licenses, and charge for service. (2) "Raise" means: a. To increase or authorize an increase in the rate of a state tax or fee imposed on a percentage or per mill basis; b. To increase or authorize an increase in the amount of a state tax or fee imposed on a flat or fixed amount basis; or c. To decrease or eliminate a state tax or fee exemption or credit. (e) SINGLE -SUBJECT. A state tax or fee imposed, authorized, or raised under this section must be contained in a separate bill that contains no other subject. Select Year: 2018 v Go The 2018 Florida Statutes Title XII MUNICIPALITIES Chapter 166 MUNICIPALITIES View Entire Chapter 166.111 Authority to borrow. —The governing body of every municipality may borrow money, contract loans, and issue bonds as defined in s. 166.101 from time to time to finance the undertaking of any capital or other project for the purposes permitted by the State Constitution and may pledge the funds, credit, property, and taxing power of the municipality for the payment of such debts and bonds. History.—s. 1, ch. 73-129; s. 2, ch. 92-345; s. 159, ch. 2003-261. Copyright © 1995-2019 The Florida Legislature • Privacy Statement • Contact Us Select Year: 2018 v Go The 2018 Florida Statutes Title XII MUNICIPALITIES Chapter 166 MUNICIPALITIES View Entire Chapter 166.101 Definitions. —As used in this part, the following words and terms shall have the following meanings unless some other meaning is plainly indicated: (1) The term "bond" includes bonds, debentures, notes, certificates of indebtedness, mortgage certificates, or other obligations or evidences of indebtedness of any type or character. (2) The term "general obligation bonds" means bonds which are secured by, or provide for their payment by, the pledge, in addition to those special taxes levied for their discharge and such other sources as may be provided for their payment or pledged as security under the ordinance or resolution authorizing their issuance, of the full faith and credit and taxing power of the municipality and for payment of which recourse may be had against the general fund of the municipality. (3) The term "ad valorem bonds" means bonds which are payable from the proceeds of ad valorem taxes levied on real and tangible personal property. (4) The term "revenue bonds" means obligations of the municipality which are payable from revenues derived from sources other than ad valorem taxes on real or tangible personal property and which do not pledge the property, credit, or general tax revenue of the municipality. (5) The term "improvement bonds" means special obligations of the municipality which are payable solely from the proceeds of the special assessments levied for an assessable project. (6) The term "refunding bonds" means bonds issued to refinance outstanding bonds of any type and the interest and redemption premium thereon. Refunding bonds shall be issuable and payable in the same manner as the refinanced bonds, except that no approval by the electorate shall be required unless required by the State Constitution. (7) The term "governing body" means the council, commission, or other board or body in which the general legislative powers of the municipality shall be vested. (8) The term "project" means a governmental undertaking approved by the governing body and includes all property rights, easements, and franchises relating thereto and deemed necessary or convenient for the construction, acquisition or operation thereof, and embraces any capital expenditure which the governing body of the municipality shall deem to be made for a public purpose including the refunding of any bonded indebtedness which may be outstanding on any existing project which is to be improved by means of a new project. History.—s. 1, ch. 73-129. Copyright © 1995-2019 The Florida Legislature • Privacy Statement • Contact Us Select Year: 2018 v Go The 2018 Florida Statutes Title IX ELECTORS AND ELECTIONS Chapter 100 GENERAL, PRIMARY, SPECIAL, BOND, AND REFERENDUM ELECTIONS View Entire Chapter 100.321 Test suit. —Any taxpayer of the county, district, or municipality wherein bonds are declared to have been authorized, shall have the right to test the legality of the referendum and of the declaration of the result thereof, by an action in the circuit court of the county in which the referendum was held. The action shall be brought against the county commissioners in the case of a county or district referendum, or against the governing authority of the municipality in the case of a municipal referendum. In case any such referendum or the declaration of results thereof shall be adjudged to be illegal and void in any such suit, the judgment shall have the effect of nullifying the referendum. No suit shall be brought to test the validity of any bond referendum unless the suit shall be instituted within 60 days after the declaration of the results of the referendum. In the event proceedings shall be filed in any court to validate the bonds, which have been voted for, then any such taxpayer shall be bound to intervene in such validation suit and contest the validity of the holding of the referendum or the declaration of the results thereof, in which event the exclusive jurisdiction to determine the legality of such referendum or the declaration of the results thereof shall be vested in the court hearing and determining said validation proceedings. If said bonds in the validation proceedings shall be held valid on final hearing or an intervention by the taxpayer shall be interposed and held not to have been sustained, then the judgment in said validation proceedings shall be final and conclusive as to the legality and validity of the referendum and of the declaration of the results thereof, and no separate suit to test the same shall be thereafter permissible. History.—s. 18, ch. 14715, 1931; CGL 1936 Supp. 457(16); s. 4, ch. 26870, 1951; s. 12, ch. 77-175. Note. —Former s. 103.18. Copyright © 1995-2019 The Florida Legislature • Privacy Statement • Contact Us Select Year: 2018 v Go The 2018 Florida Statutes Title VI CIVIL PRACTICE AND PROCEDURE Chapter 75 BOND VALIDATION CHAPTER 75 BOND VALIDATION 75.01 Jurisdiction. 75.02 Plaintiff. 75.03 Condition precedent. 75.04 Complaint. 75.05 Order and service. 75.06 Publication of notice. 75.07 Intervention; hearings. 75.08 Appeal and review. 75.09 Effect of final judgment. 75.10 Recording of judgment in other counties. 75.11 Stamping instruments validated. 75.12 Payment of costs. 75.13 Certain prior proceedings validated. 75.14 Landowner or taxpayer not disqualification of judge. 75.16 Certain orders and decrees validated. 75.17 Commencement of action after validation; affidavit of good faith. View Entire Chapter 75.01 Jurisdiction. —Circuit courts have jurisdiction to determine the validation of bonds and certificates of indebtedness and all matters connected therewith. History.—s. 25, ch. 67-254. 75.02 Plaintiff. —Any county, municipality, taxing district or other political district or subdivision of this state, including the governing body of any drainage, conservation or reclamation district, and including also state agencies, commissions and departments authorized by law to issue bonds, may determine its authority to incur bonded debt or issue certificates of debt and the legality of all proceedings in connection therewith, including assessment of taxes levied or to be levied, the lien thereof and proceedings or other remedies for their collection. For this purpose a complaint shall be filed in the circuit court in the county or in the county where the municipality or district, or any part thereof, is located against the state and the taxpayers, property owners, and citizens of the county, municipality or district, including nonresidents owning property or subject to taxation therein. In actions to validate bonds or certificates of debt issued by state agencies, commissions or departments, the complaint shall be filed in the circuit court of the county where the proceeds of the bond issue are to be expended, or where the seat of state government is situated, and shall be brought against the state and the taxpayers, property owners and citizens thereof, including nonresidents owning property or subject to taxation therein. History.—s. 1, ch. 6868, 1915; RGS 3296; s. 1, ch. 10036, 1925; s. 1, ch. 12003, 1927; CGL 5106, 5113, 5123; s. 1, ch. 25263, 1949; s. 25, ch. 67-254. 75,03 Condition precedent. -As a condition precedent to filing of a complaint for the validation of bonds or certificates of debt, the county, municipality, state agency, commission or department, or district desiring to issue them shall cause an election to be held to authorize the issuance of such bonds or certificates and show prima facie that the election was in favor of the issuance thereof, or, when permitted by law, adopt an ordinance, resolution or other proceeding providing for the issuance of such bonds or certificates in accordance with law. History.-s. 1, ch. 6868, 1915; RGS 3296; CGL 5106; s. 2, ch. 25263, 1949; s. 25, ch. 67-254. 75.04 Complaint.- (1) The complaint shall set out the plaintiff's authority for incurring the bonded debt or issuing certificates of debt, the holding of an election and the result when an election is required, the ordinance, resolution, or other proceeding authorizing the issue and its adoption, all other essential proceedings had or taken in connection therewith, the amount of the bonds or certificates to be issued and the interest they are to bear; and, in case of a drainage, conservation, or reclamation district, the authority for the creation of such district, for the issuance of bonds, for the levy and assessment of taxes and all other pertinent matters. (2) In the case of an independent special district as defined in s. 218.31(7), the complaint shall allege the creation of a trust indenture established by the petitioner for a bonded trustee acceptable to the court who shall certify the proper expenditure of the proceeds of the bonds. History.-s. 2, ch. 6868, 1915; RGS 3297; s. 2, ch. 12003, 1927; CGL 5107, 5123, 5124; s. 1, ch. 14504, 1929; s. 25, ch. 67-254; s. 13, ch. 80-281. 75.05 Order and service.- (1) The court shall issue an order directed against the state and the several property owners, taxpayers, citizens and others having or claiming any right, title or interest in property to be affected by the issuance of bonds or certificates, or to be affected thereby, requiring all persons, in general terms and without naming them and the state through its state attorney or attorneys of the circuits where the county, municipality or district lies, to appear at a designated time and place within the circuit where the complaint is filed and show why the complaint should not be granted and the proceedings and bonds or certificates validated. A copy of the complaint and order shall be served on the state attorney of the circuit in which such proceedings are pending, and when the municipality or district lies in more than one judicial circuit, on the state attorney of each of the circuits at least 20 days before the time fixed for hearing. The state attorney shall examine the complaint, and, if it appears or there is reason to believe that it is defective, insufficient, or untrue, or if in the opinion of the state attorney the issuance of the bonds or certificates in question has not been duly authorized, defense shall be made by said state attorney. The state attorney shall have access, for the purposes aforesaid, to all records and proceedings of the county, municipality, state agency, commission or department, or district, and any officer, agent or employee having charge, possession, or control of any of the books, papers, or records of the county, municipality, state agency, commission, department, or district shall exhibit them for examination on demand of the state attorney, and shall furnish, without cost, duly authenticated copies thereof which pertain to the proceedings for the issuance of the bonds or certificates or which may affect their legality. (2) In the case of state agencies, commissions, or departments, a copy of the complaint and order shall be served on the state attorney of the circuit in which the action is pending and if pending in a county when the proceeds of the bond issue are to be expended in any other county, on the state attorney of each county in which it is proposed to expend the proceeds. (3) Notwithstanding any other provision of law, whether a general law or special act, validation of bonds to be issued by a special district, other than a community development district established pursuant to chapter 190, as provided in s. 190.016(12), is not mandatory, but is at the option of the issuer. However, the validation of bonds issued by such community development districts shall not be required on refunding issues. History.-s. 2, ch. 6868, 1915; RGS 3297; s. 2, ch. 10036, 1925; s. 2, ch. 12003, 1927; CGL 5107, 5114, 5124; s. 1, ch. 14504, 1929; s. 1, ch. 22623, 1945; s. 3, ch. 25263, 1949; s. 25, ch. 67-254; s. 11, ch. 79-183; s. 32, ch. 89-169; s. 1, ch. 91-308; s. 141, ch. 92-279; s. 55, ch. 92-326; s. 5, ch. 2004-305. 75.06 Publication of notice.- (1) Before the date set for hearing, the clerk shall publish a copy of the order in the county where the complaint is filed, and if plaintiff is a municipality or district in more than one county, then in each county, at least once each week for 2 consecutive weeks, commencing with the first publication, which shall not be less than 20 days before the date set for hearing but if there is a newspaper published in the territory to be affected by the issuance of the bonds or certificates, and in the county or counties the publication shall be therein unless otherwise ordered by the court. By this publication all property owners, taxpayers, citizens, and others having or claiming any right, title or interest in the county, municipality or district, or the taxable property therein, are made parties defendant to the action and the court has jurisdiction of them to the same extent as if named as defendants in the complaint and personally served with process. (2) In actions to validate the bonds of state agencies, commissions or departments, the order shall be published in the same manner in a newspaper in each of the counties where the proceeds of bonds are to be expended, and in a newspaper published in the county in which the seat of state government is located if the action is brought therein. History.-s. 2, ch. 6868, 1915; RGS 3297; s. 3, ch. 10036, 1925; s. 2, ch. 12003, 1927; CGL 5107, 5115, 5124; s. 1, ch. 14504, 1929; s. 1, ch. 22633, 1945; s. 4, ch. 25263, 1949; s. 25, ch. 67-254; s. 3, ch. 90-279. 75.07 Intervention; hearings. -Any property owner, taxpayer, citizen or person interested may become a party to the action by moving against or pleading to the complaint at or before the time set for hearing. At the hearing the court shall determine all questions of law and fact and make such orders as will enable it to properly try and determine the action and render a final judgment with the least possible delay. History.-s. 3, ch. 6868, 1915; RGS 3298; s. 1, ch. 11854; s. 3, ch. 12003, 1927; CGL 5108, 5125; s. 25, ch. 67-254. 75.08 Appeal and review. -Any party to the action whether plaintiff, defendant, intervenor or otherwise, dissatisfied with the final judgment, may appeal to the Supreme Court within the time and in the manner prescribed by the Florida Rules of Appellate Procedure. History.-s. 3, ch. 6868, 1915; RGS 3298; s. 1, ch. 11854, s. 3, ch. 12003, 1927; CGL 5108, 5125; s. 10, ch. 63-559; s. 25, ch. 67-254. 75.09 Effect of final judgment. -If the judgment validates such bonds, certificates or other obligations, which may include the validation of the county, municipality, taxing district, political district, subdivision, agency, instrumentality or other public body itself and any taxes, assessments or revenues affected, and no appeal is taken within the time prescribed, or if taken and the judgment is affirmed, such judgment is forever conclusive as to all matters adjudicated against plaintiff and all parties affected thereby, including all property owners, taxpayers and citizens of the plaintiff, and all others having or claiming any right, title or interest in property to be affected by the issuance of said bonds, certificates or other obligations, or to be affected in any way thereby, and the validity of said bonds, certificates or other obligations or of any taxes, assessments or revenues pledged for the payment thereof, or of the proceedings authorizing the issuance thereof, including any remedies provided for their collection, shall never be called in question in any court by any person or party. History.-s. 4, ch. 6868, 1915; RGS 3299; s. 4, ch. 12003, 1927; CGL 5109, 5126; s. 1, ch. 29691, 1955; s. 9, ch. 57-1; s. 25, ch. 67-254. 75.10 Recording of judgment in other counties. -If any judgment extends into more than one county it shall be recorded in each county in which the plaintiff municipality or district extends. History.-s. 4, ch. 10036, 1925; CGL 5116; s. 25, ch. 67-254. 75.11 Stamping instruments validated.- (1) Bonds or certificates, when validated under this chapter, shall have stamped or written thereon, by the proper officers of such county, municipality or district issuing them, a statement in substantially the following form: "This bond is one of a series of bonds which were validated by judgment of the Circuit Court for County, rendered on , _(year)_." (2) A certified copy of the judgment or decree shall be received as evidence in any court in this state. History.—s. 5, ch. 6868, 1915; RGS 3300; s. 5, ch. 12003, 1927; CGL 5110, 5127; s. 1, ch. 57-300; s. 25, ch. 67-254; s. 4, ch. 99-6. 75.12 Payment of costs. —The costs shall be paid by the county, municipality, or district filing the complaint except when a taxpayer, citizen, or other person contests the action or intervenes, the court may tax the whole or any part of the costs against him or her as is equitable. History.—s. 6, ch. 6868, 1915; RGS 3301; s. 6, ch. 12003, 1927; CGL 5111, 5128; s. 25, ch. 67-254; s. 367, ch. 95-147. 75.13 Certain prior proceedings validated. —Any action for validation heretofore brought by any municipality, special taxing district or political district or subdivision which extends into more than one county or judicial circuit, whereby bonds or certificates of debt have been validated in which the proceedings have been brought in one county and a decree has been entered, said decree shall be binding on all of the citizens, property owners, or taxpayers of each municipality, district or subdivision. History.—s. 5, ch. 10036, 1925; CGL 5117; s. 25, ch. 67-254. 75.14 Landowner or taxpayer not disqualification of judge. —No judge shall be disqualified in any validation action because the judge is a landowner or taxpayer of any county, municipality, or district seeking relief hereunder. History.—s. 1, ch. 10164; 1925; CGL 5118; s. 25, ch. 67-254; s. 368, ch. 95-147. 75.16 Certain orders and decrees validated. —All orders, decrees, and judgments heretofore or hereafter made in actions for the validation of bonds or certificates of indebtedness by any judge disqualified by matters not apparent on the record are valid and binding on all parties unless attacked within 20 days of the entry thereof; and all orders, decrees, and judgments heretofore made in such validation actions by judges other than the regular judge or those mentioned or designated in the notices, or at places other than, or dates subsequent to, those mentioned in said notices, when it appears that the regular judge was disqualified, absent, or disabled from discharging the duties of his or her office, are hereby ratified. History.—s. 3, ch. 10164, 1925; s. 2, ch. 12066, 1927; CGL 5120, 5122; s. 25, ch. 67-254; s. 369, ch. 95-147. 75.17 Commencement of action after validation; affidavit of good faith. —Every person who commences an action as taxpayer or otherwise to challenge the validity of any bonds or certificates or to prevent the use of any moneys derived from the sale of the bonds or certificates after the bonds or certificates have been validated by courts of competent jurisdiction pursuant to this chapter, shall file an affidavit of good faith stating that the action is not filed for delay and setting forth with particularity why the objection was not made as part of the validation action. History.—s. 1, ch. 61-508; s. 25, ch. 67-254. Copyright © 1995-2019 The Florida Legislature • Privacy Statement • Contact Us DIVISION 24. - MIAMI FOREVER BOND PROGRAM CITIZENS' OVERSIGHT BOARD Sec. 2-1338. - Established; sunset date. There is hereby established for a period of ten years a city board to be known as the "Miami Forever Bond Program Citizens' Oversight Board," which shall hereinafter be referred to as the "board". (Ord. No. 13752, § 3, 3-22-18) Sec. 2-1339. - Purpose, powers, and duties. (a) The purpose, powers, and duties of the board are: (1) To serve in an advisory capacity to the mayor, city commission, and city administration related to the monitoring of the expenditure of bond proceeds derived from the issuance of the general obligation bonds approved by the electorate on November 7, 2017 for capital projects to reduce flooding risks; improve stormwater infrastructure; enhance public safety; and improve affordable housing, economic development, parks, cultural facilities, streets, and infrastructure, commonly referred to as the "Miami Forever Bond" ("bond"); (2) To review and report to the mayor, city commission, and city administration on the proper and efficient use of all bond proceeds and request that vendors, contractors, consulting project managers, and any other entity or person receiving bond funding to appear before the board to answer questions regarding the status of such funded projects; and (3) To review quarterly expenditure reports produced by the city to ensure that bond proceeds are expended on time, on schedule, and only for the purposes set forth in the ballot measure. (b) The establishment of priorities, determinations of specific projects to be financed and constructed, and order of financing and construction for all projects shall be made by the city commission in its sole discretion. (Ord. No. 13752, § 3, 3-22-18) Sec. 2-1340. - Membership; qualifications; terms of office and vacancies; officers. (a) Membership. The board shall consist of seven voting members who shall serve without compensation or benefits, shall be confirmed by the city commission, and shall be composed as follows: (1) One regular member nominated by the mayor; (2) One regular member nominated by each of the five commissioners for a total of five regular members; and (3) One at -large member nominated by each of the five commissioners for a one-year term, with nominations in rotating years in the following order: district 1, district 5, district 2, district 4, district 3. Thereafter, all members shall be appointed in the same order as above first established by appointments from commissioner districts. (b) Qualifications. (1) All members shall be permanent residents of the city and shall have good reputations for integrity and community service. In addition, all board members should have demonstrated an interest in the field, activity, or sphere covered by the board. All members shall also comply with the provisions of subsections 2-884(b), (c), (d), and (e) of this article. (2) All members shall be qualified and distinguished by their education; experience; community advocacy or involvement; or attainments in public or private finance, professional engineering, project management, affordable housing, or resiliency and sustainability. (3) No member shall have a conflict of interest with any project, vendor, contractor, consultant, or other entity or person receiving funding from the proceeds of the bond issuance or interest derived therefrom. (c) Terms of office and vacancies. The provisions set forth in section 2-885 of this article shall apply to all members of the board except that the terms of office for each regular member of the board shall be two years, unless appointed pursuant to subsection (a)(3), with the terms of office for said at -large member being one year. There shall be no limitation on the number of consecutive years served. (d) Officers. The mayor shall designate the chairperson of the board. The board shall elect from its members a vice -chairperson and such other officers as may be deemed necessary who shall serve at the pleasure of the board. No chairperson shall serve more than two years. The vice -chairperson shall serve as chairperson in the absence of the chairperson. (Ord. No. 13752, § 3, 3-22-18) Sec. 2-1341. - Meetings; quorum; attendance requirements; parliamentary authority; rules of procedure. (a) Meetings; quorum. All meetings of the board shall be open to the public. A majority of the board's appointed and qualified members at such time shall constitute a quorum for the purpose of convening any meeting. An affirmative vote of not less than 50 percent plus one of the members present and voting at any meeting is required for any action to be taken by the members. The board shall hold regular quarterly meetings and may hold such other meetings as it deems necessary. (b) Attendance requirement. The provisions set forth in section 2-886 of this article shall apply to all members of the board. (c) Parliamentary authority; rules of procedure. The board shall use Roberts Rules of Order (current edition) as its parliamentary authority or may adopt its own order of business and rules of procedure governing its meetings and actions on matters within its jurisdiction not inconsistent with the provisions set forth herein, which rules of procedure shall be filed with the city clerk. Copies of minutes of all board meetings shall be furnished to the mayor, commissioners, and city manager. (Ord. No. 13752, § 3, 3-22-18) Sec. 2-1342. - Assignment of staff. (a) It shall be the duty of the city manager to provide full cooperation and sufficient personnel for necessary administrative support to the board including assignment of an individual to act as a liaison and secretary to the board as well as the assignment of individuals from city departments and offices, as may be necessary, to advise the board about ongoing and pending projects. It shall be the duty of the board liaison to keep minutes or cause said minutes to be taken at all meetings, maintain committee correspondence, post meeting notices with the city clerk, file reports, and perform all other necessary support functions. (b) The city attorney shall serve as legal counsel to the board. (Ord. No. 13752, § 3, 3-22-18) Sec. 2-1343. - Annual reports. The provisions set forth in section 2-890 of this article shall apply related to the submittal of annual reports. (Ord. No. 13752, § 3, 3-22-18) Sec. 2-1344. - Sunset provision. The board shall not be subject to the provisions of section 2-892 of this article; however, the board shall sunset ten years after it is established. (Ord. No. 13752, § 3, 3-22-18) DIVISION 19. - HOUSING AND COMMERCIAL LOAN COMMITTEE Sec. 2-1301. - Establishment and purpose. There is hereby created and established a board, to be known as the housing and commercial loan committee, for the following purposes: (1) Serving as the affordable housing advisory committee required by the Florida SHIP Program; (2) Approving or disapproving housing and commercial loans and grants to be provided by the city through any funds administered by the department of community development; (3) Providing oversight and ongoing recommendations on affordable housing issues; and (4) Performing such other duties and responsibilities relative to affordable housing and small business development as may be set forth herein or incident thereto. (Ord. No. 13030, § 3, 10-16-08) Sec. 2-1302. - Functions, powers and duties generally. The housing and commercial loan committee is hereby authorized to: (1) Approve or disapprove housing and commercial loans and grants to be provided by the city through any funds administered by the department of community development. Those funds include, but are not limited to, the following: Community Development Block Grant ("CDBG"), HOME Investment Partnerships ("HOME"), Housing Opportunities for People with AIDS ("HOPWA"), Florida State Housing Initiatives Partnership ("SHIP"), and the Affordable Housing Trust Fund ("AHTF"). (2) Establish housing related and commercial loan policies. (3) Approve the local affordable housing incentive strategy recommendations by affirmative vote of a majority of the membership of the board. (4) Triennially, review established policies, procedures, ordinances, land development regulations, and the adopted comprehensive plan and recommend, if necessary, specific actions or initiatives to encourage or facilitate affordable housing. (5) Triennially submit a report to the city commission which includes recommendations and evaluates the implementation of affordable housing incentives in the following areas, if applicable: a. Expediting the approval process for development permits for affordable housing to a greater degree than other projects; b. Modification of impact -fee requirements, including reduction or waiver of fees and alternative methods of fee payment for affordable housing; c. The allowance of flexibility in densities for affordable housing; d. The reservation of infrastructure capacity for housing for very -low-income persons, low-income persons, and moderate -income persons; e. The allowance of affordable accessory residential units in residential zoning districts; f. The reduction of parking and setback requirements for affordable housing; g. The allowance of flexible lot configurations, including zero -lot -line configurations for affordable housing; h. The modification of street requirements for affordable housing; i. The establishment of a process by which the city considers, before adoption, policies, procedures, ordinances, regulations, or plan provisions that increase the cost of housing; j. The preparation of a printed inventory of locally owned public lands suitable for affordable housing; k. The support of development near transportation hubs and major employment centers and mixed -use developments; I. Other affordable housing incentives identified by the board In addition to the authority granted to the housing and commercial loan committee in subsection (1) of this section 2-1302 to approve, disapprove and restructure housing and commercial loans and grants, the city manager is also authorized to approve or disapprove housing loans and grants, and subordination agreements, restructuring plans and repayment plans for loans and grants, provided under the city's single family rehabilitation and homebuyers financing programs. (Ord. No. 13030, § 3, 10-16-08; Ord. No. 13124, § 2, 1-14-10) Sec. 2-1303. - Governing body -composition and appointments; terms of office and vacancies; membership qualifications; procedures for appointment of members including the public advocate; officers; quorum and voting; meetings; and attendance requirements. (a) Governing body -composition and appointments. The board shall consist of 13 members. (1) The following ten members shall be appointed by the city commission: a. One member who is actively engaged in the residential home building industry in connection with affordable housing; b. One member who is actively engaged in the banking or mortgage banking industry in connection with affordable housing; c. One member who is a representative of those areas of labor actively engaged in home building in connection with affordable housing; d. One member who is actively engaged as an advocate for low-income persons in connection with affordable housing; e. One member who is actively engaged as a for -profit provider of affordable housing; f. One member who is actively engaged as a not -for -profit provider of affordable housing; g. One member who is actively engaged as a real estate professional in connection with affordable housing; h. One member who resides within the city limits of the city; i. One member who represents employers within the city; and j. One member who represents essential services personnel, as defined in the local housing assistance plan; If the city is unable to appoint a member actively engaged in these activities in connection with affordable housing, a member engaged in the activity without regard to affordable housing may be appointed. (2) The following three members shall be appointed as follows: a. One chairperson nominated by the mayor and appointed by city commission; b. Two members from city administration nominated by the city manager and appointed by city commission. One of these two members shall actively serve on the city's planning department; (b) Terms of office and vacancies. Members shall be appointed for a term of four years. Except as hereinafter provided, the city commission shall appoint an individual to fill a vacancy due to the death, resignation or removal of any member of the board, which person shall serve only for the remainder of the unexpired term. A vacancy in the chairperson or any of the two members appointed from city administration shall be filled in the same manner as provided above for the appointment of those board members. Nothing set forth herein shall prohibit any individual from being reappointed, subject to the provisions of section 2-885. (c) Membership qualifications. All board members shall be 18 years of age or older. Each member of the board shall be an individual of outstanding reputation for integrity, responsibility and commitment to serving the community, and is expected to participate actively in the functioning of the board. Except as provided in subsection (a)(1), members of the board shall not be required to be permanent residents of the city, own real property in the city, or work or maintain a business in the city. (d) Procedure for appointment of members. No appointment to the board shall be made until notice has been given in a newspaper of general circulation in the city of the appointments to be made at least 15 days prior to making the appointment, which notice shall have solicited and encouraged the public and citizen organizations within the city having interest to submit names of persons and their qualifications for consideration. The qualifications of those to be considered as prospective members of the board shall be evaluated by the department of community development. The department of community development shall recommend appointees to the city commission for final appointment. (e) Officers. The chairperson shall be appointed by the mayor. The board shall elect from its members a vice -chairperson, and may designate a secretary and such other officers as deemed necessary. The chairperson of the board shall have the power to appoint all members serving on the various committees which the board may establish from time to time. (f) Quorum and voting. At all meetings of the board, a minimum of five members shall constitute a quorum for the transaction of business, and each member shall have one vote on every issue submitted to a vote of the board. The act of a majority of the members present at a meeting at which a quorum is present shall be the act of the board. The members of the board may make and adopt bylaws and rules for the board's governance. (g) Meetings. The board shall hold regular monthly meetings, except in the month of August, and may hold such other meetings as it deems necessary. All meetings of the board shall be public meetings. Written minutes of the proceedings of all actions taken at the meetings of the board shall be properly recorded and maintained. (h) Attendance requirements. (1) Any board member shall be automatically removed if, in a given calendar year: a. He or she is absent from three consecutive meetings; or b. He or she is absent from four of the board's meetings; c. Provided that regardless of their compliance with subsections (1)a. and b., members must attend at least 50 percent of all the board meetings held during each calendar year. (2) A member of the board shall be deemed absent from a meeting when he or she is not present at the meeting at least 75 percent of its duration. (3) The provisions of this section may be waived by a vote of the members of the board if, prior to removal for failing to meet the attendance requirements hereinabove, a member requests a waiver of the same providing the member's reasons supporting such request. (Ord. No. 13030, § 3, 10-16-08) Sec. 2-1304. - Staff liaison; assignment, qualifications, general powers and responsibilities. There shall be an individual or individuals who shall be specifically assigned to the board by the city manager to facilitate its activities. The employee assigned by the city manager shall act as the liaison to the board and the administration and shall have general supervision over and be responsible for the management and operation of all board activities. The employee shall attend all meetings of the board, and shall from time to time prepare and furnish such reports, audits and other information relating to the duties of the board as may be requested by the board, the administration or the community development department. In the event that the employee is for any reason temporarily incapable of exercising the powers and performing the duties and assigned functions, the city manager shall designate an employee to perform such functions and duties until such incapacity of the permanently assigned employee ceases. (Ord. No. 13030, § 3, 10-16-08) Sec. 2-1305. - Counsel. The city attorney's office shall provide legal counsel to the board as may be necessary and requested by the board. (Ord. No. 13030, § 3, 10-16-08) Sec. 2-1306. - Administrative support services. The board is hereby designated as a category "C" board as it relates to the administrative support services to be provided by the office of the city clerk. (Ord. No. 13030, § 3, 10-16-08) Sec. 2-1307. - Sunset review of the board. Notwithstanding the provisions contained in section 2-892, the board shall be initially reviewed in 2013. Thereafter the board shall be reviewed every four years. (Ord. No. 13030, § 3, 10-16-08) Sec. 2-1308. - Abolition of the board. The city commission may, by an affirmative four -fifths vote, abolish the board, at which time the powers and duties of the board shall revert to the city. (Ord. No. 13030, § 3, 10-16-08)