HomeMy WebLinkAboutItem #03 - Discussion ItemTO%
Joseph it. Grassie
City Managet
es E. Gunderson
Director of Finance
June 14# 1978
Mi1lage Cap
The City Commission on June 13, 1978 requested that research•be conducted
into the 10 mill cap to determine the feasibility of excluding therefrom
the 4 mills for pension purposes. Secondly, formulate legislation to
make this possible.
The following two things would be required:
(a) Amend the Florida constitutional provision Article ViI, Section
9(b) by adding after ". . . for all municipal purposes ten mills;
except for pensions."
(b) Amend Florida Statutes:
Chapter 200 of the Florida Statutes provides under Section 200.081
that "no municipality shall levy ad valorem taxes for real and
tangible personal property in excess of 1 per cent of the assessed
value thereof (10 mills) except for special benefits and debt
service on obligations issued with the approval of those tax-
payers subject to ad valorem taxes on real and tangible personal
property."
The Attorney General of the State has opined that special benefits refers
to taxes levied for the benefit of the property owners, such as special
assessments.
Hence, it would be necessary to place a comma after the words, "special
benefits," and insert the word, "pensions . . . ."
The legislation to carry out this last requirement has been drafted (see
attached); however, it is my opinion that a constitutional revision would
also be necessary.
JEG:jr
Attachment
cc: George F. Knox, Jr., City Attorney
'lotida house Of Iteptesentdtives
By Representative,. _______
A bill to be entitled an act relating to the determination of millage;
amending S.200.81, Florida Statutes, to allow municipalities to levy ad
valorem taxes for pension costs over and above the 10 mill limitation;
providing an effective date.
Be It Enacted by the Legislature of the State of Florida:
Section 200.081, Florida Statutes, is amended to read:
200.081 Millage limitation; municipalities. --No munici-
pality shall levy ad valorem taxes for real and tangible
personal property in excess of 1 percent of the assessed
value thereof (10 mills), except for pensions, special
benefits and debt service on obligation issued with the
approval of those taxpayers subject to ad valorem taxes
on real and tangible personal property.