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HomeMy WebLinkAboutBack-Up from Law Department7/0/2015 The 2014 Florida Statutes Statutes & Constitution :View Statutes : Online Sunshine Select Year: F D7Lo I Title XIV Chapter 200 View 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 shalt certify to each taxing authority the taxable value within the jurisdiction of the taxing authority. This certification shalt 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 value of improvements that have undergone a substantial rehabilitation which increased the assessed value of such improvements by at [east 100 percent, property added due to geographic boundary changes, total taxable value of tangible personal property within the jurisdiction in excess of 115 percent of the previous year's total taxable value, and any 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 "rotted -back rate." The property appraiser shall also include instructions, as prescribed by the Department of Revenue, to each county 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 shalt prescribe the instructions and forms that are necessary to administer this subsection and subsection (5). The information provided pursuant to this subsection shalt also be sent to the tax collector by the property appraiser at the time it is sent to each taxing authority. (2) No millage shalt be levied until a 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)1. Upon preparation of a tentative budget, but prior to adoption thereof, each taxing authority shalt compute a proposed millage rate necessary to fund the tentative budget other than the portion of the budget to be funded from 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 0). 2. The tentative budget of the county commission shalt be prepared and submitted in accordance with s. 129.03. 3. The tentative budget of the school district shalt be prepared and submitted in accordance with chapter 1011, provided that the date of submission shalt not be Later than 24 days after certification of value pursuant to subsection (11 4. Taxing authorities other than the county and school district shalt prepare and consider tentative and final budgets in accordance with this section and applicable provisions of taw, including budget procedures http://www.leg.state.fl,us/statutes/!ndex.cfm?Appj-node=D1splay_,Statute&Search—String=&URL=0200-0299/0200/Sections/0200.065.html 1/12 7/6/2016 Statutes & Constitution Mew Statutes : Online Sunshine applicable to the taxing authority, provided such procedures do not conflict with general law, (b) Within 35 days of certification of value pursuant to subsection (1), each taxing authority shalt advise the property appraiser of its proposed millage rate, of its rotted -back rate computed pursuant to 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 shalt utilize this information in preparing the notice of proposed property taxes pursuant to s. 200.069. The deadline for mailing the notice shalt 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 procedures under s. 193.1145 are instituted. If the deadline for mailing the notice of proposed property taxes is 10 days after the date the tax roll is approved or the interim roll procedures are instituted, all subsequent deadlines provided in this section shalt 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 certification. If any taxing authority fails to provide the information required in this paragraph to the property appraiser in a timely fashion, the taxing authority shalt be prohibited from levying a millage rate greater than the rotted -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 pursuant to subsection (1), but not earlier than 65 days after certification, the governing body of each taxing authority shalt 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 shalt 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 rotted -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. (d) Within 15 days after the meeting adopting the tentative budget, the taxing authority shall 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 shalt 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 shalt amend the adopted tentative budget as it sees fit, adopt a final budget, and adopt a resolution or ordinance stating the millage rate to be levied. The resolution or ordinance shalt state the percent, if any, by which the millage rate to be levied exceeds the rolled -back rate computed pursuant to subsection (1), which shalt 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 rotted -back rate, the percentage increase, and the millage rate to be levied shalt 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 shalt be sent notice by first-class mail of his or her taxes under the tentatively adopted millage 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. 200.069. 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 shalt be the percentage increase in millage over the rotted -back rate necessary to fund the budget, if any, and the http:/Mww.1eg.state.fl,us/statutes/index,cfm?App_pode=Display_,5tatute&Search—String=&URL=0200-0299/0200/Sections/0200,065.htm1 2/12 7/6/2015 Statutes& Constitution Mew Statutes: Online Sunshine specific purposes for which ad valorem tax revenues are being increased. During such discussion, the governing body shalt hear comments regarding the proposed increase and explain the reasons for the proposed increase over the rotted -back rate. The general public shalt be allowed to speak and to ask questions prior to adoption of any measures by the governing body. The governing body shalt adopt its tentative or final mittage rate prior to adopting its tentative or final budget. 2. These hearings shalt be held after 5 p.m. if scheduled on a day other than Saturday. No hearing shalt be held on a Sunday. The county commission shalt not schedule its hearings on days scheduled for hearings by the school board. The hearing dates scheduled by the county commission and school board shalt not be utilized by any other taxing authority within the county for its public hearings. A mutticounty taxing authority shalt make every reasonable effort to avoid scheduling hearings on days utilized by the counties or school districts within its jurisdiction. Tax levies and budgets for dependent special taxing districts shalt be adopted at the hearings for the taxing authority to which such districts are dependent, following such discussion and adoption of levies and budgets for the superior taxing authority. 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. However, 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 shalt 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 shalt publish a notice in a newspaper of general paid circulation in the county. The notice shalt state the time and place for the continuation of the hearing and shalt be published at Least 2 days but not more than 5 days prior to the date the hearing will be continued. (f)1. Notwithstanding any provisions of paragraph (c) to the contrary, each school district shalt advertise its intent to adopt a tentative budget in a newspaper of 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 shalt 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 shalt advise the property appraiser of its recomputed proposed miltage rate within 35 days of certification of value pursuant to subsection (1). The recomputed proposed mAtage rate of the school district shalt 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 shalt hold a public hearing to finalize the budget and adopt a miRage rate within 80 days of certification of value pursuant to subsection (1), but not earlier than 65 days after certification. The hearing shalt 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 shalt be adopted by resolution without notice pursuant to this section at a duty constituted meeting of the governing body, (3) The advertisement shalt be no less than one-quarter page in size of a standard size or a tabloid size http://www,leg.state.fl,us/statutes/index.cfm ?Appj-node= Disp] ay_Statute&Search­Strl ng= &U R L=0200-0299/0200/Sections/0200:065.html 3/12 7/6/2016 Statutes & Constitution Mew Statutes : Online Sunshine newspaper, and the headline in the advertisement shalt be in a type no smatter than 18 point. The advertisement shall not be placed in 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 shalt 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 be one of general interest and readership in the community and not one of Limited subject matter, pursuant to chapter 50, (a) For taxing authorities other than school districts which have tentatively adopted a mMage rate in excess of 100 percent of the rotted -back rate computed pursuant to subsection (1), the advertisement shall be in the following form: NOTICE OF PROPOSED TAX INCREASE The (name of the taxing authority) has tentatively adopted a measure to increase its property tax levy. Last year's property tax levy: A. Initially proposed tax levy. . . . . . . . . . $XX,XXX,XXX B. Less tax reductions due to Value Adjustment Board and other assessment changes. . . . . . . . . . ($XX,XXX,XXX) C. Actual property tax levy. . . . . . . . . . $XX,XXX,XXX This year's proposed tax levy. . . . . . . . . . $XX,XXX,XXX ALL concerned citizens are invited to attend a public hearing on the tax increase to be held on (date and time at (meeting place)—. 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 shalt be in the following form: NOTICE OF BUDGET HEARING The (name of taxing authority) has tentatively adopted a budget for (fiscal year) . A public hearing to make a FINAL DECISION on the budget AND TAXES will be held on (date and time)— at (meeting place), (c) For school districts which have proposed a mittage rate in excess of 100 percent of the rotted -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 shalt be in the following form: NOTICE OF PROPOSED TAX INCREASE The (name of school district) , will soon consider a measure to increase its property tax levy. Last year's property tax levy: A. Initially proposed tax levy. . . . . . . . . . $XX,XXX,XXX B. Less tax reductions due to Value changes. . . . . . . . . . ($XX,XXX,XXX) C. Actual property tax levy. . . . . . . . . Adjustment Board and other assessment . $XX,XXX,XXX http://www,Ieg.state,fl.us/statutes/!ndex.ofm?Appj-node--D1splay_�Statute&Search_String=&URL=0200-0299/0200/Sectlons/0200.065.htm1 4/12 7/6/2016 Statutes & Constitution Niew Statutes : Online Sunshine This year's proposed tax levy. . . . . . . . . . $XX,XXX,XXX 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 (increased or decreased) by (amount B) percent and represents approximately (amount Q 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 (date and time) at (meeting place) A DECISION on the proposed tax increase and the budget will be 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 rolled -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. 3. AMOUNT C shalt be the quotient of required local -effort millage divided by the total proposed nonvoted millage, rounded to the nearest tenth and stated in words; however, the stated amount shall not exceed nine -tenths. (d) For school districts which have proposed a millage rate in excess of 100 percent of the rotted -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 shalt be the same as provided in paragraph (c), except that the second and third paragraphs shalt be replaced with the following paragraph: This increase is required under state taw in order for the school board to receive $ (amount A) in state education grants. (e) In all instances in which the provisions of paragraphs (c) and (d) are inapplicable for school districts, the advertisement shalt be in the following form: NOTICE OF BUDGET HEARING The (name of school district) will soon consider a budget for, (fiscal year) . A public hearing to make a DECISION on the budget AND TAXES will be held on (date and time) at _.(.megt!av_.place) . (f) In lieu of publishing the notice set out in this subsection, the taxing 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 is delayed beyond September 3 in a county, any multicounty taxing authority which levies ad valorem taxes within that county shalt advertise its intention to adopt a tentative budget and millage rate in a newspaper of paid general circulation within that county, as provided in this subsection, and shall hold the hearing required pursuant to paragraph (2)(c) not less than 2 days or more than 5 days thereafter, and not Later than September 18. The advertisement shall be in the following form, unless the proposed millage rate is Less than or equal to the rolled -back rate, computed pursuant to subsection (1), in which case the advertisement shalt be as provided in paragraph (e): NOTICE OF TAX INCREASE The (name of the taxing authority) proposes to increase its property tax Levy by (percentage of increase over rotted -back rate) percent. http:/A,vww,Ieg.state.fl.us/statutes/Index.cfm?Appjmode=DIspiay_,Statute&Search—String=&URL=0200-0299/0200/Sections/0200.065.htm1 5/12 7/6/2015 Statutes & Constitution Mew Statutes : Online Sunshine All concerned citizens are invited to attend a public hearing on the proposed tax increase to be held on (date and time) at (meetin .-Ptace) . (h) In no event shalt any taxing authority add to or delete from the language of the advertisements as specified herein 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 consideration. 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, (i) The advertisements required pursuant to paragraphs (b) and (e) need not be one-quarter page in size or have a headline in type no smatter 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 miUage 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 (percentage of increase over rotted back rate) percent" with the phrase "impose a new property tax levy of $ (amount) per $1,000 value." (L) Any advertisement required pursuant to this section shalt be accompanied by an adjacent notice meeting the budget summary requirements of s. 129,03(3)(b). Except for those taxing 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 authority) ARE (percent 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, including dependent special districts, that: 1. Were or could 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, shalt 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 miltage rate approved by the taxing authority, and that mittage rate shall be the rate applied by the property appraiser in extending the rolls pursuant to s. 193.122, subject to the provisions of subsection (6). These submissions shall be made within 101 days of certification of value pursuant to subsection (1). 1(5) In each fiscal year: (a) The maximum mittage 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 rolled back rate based on the amount of taxes which would have been levied in the prior year if the maximum milLage rate http://www.Ieg.state.fl.us/statutes/index.cfm?Appj-node=D1spiay__�Statute&Search—String=&URL=02OG-0299/0200/Sections/0200,065.htm1 6/12 7/6/2016 Statutes & Constitution Mew Statutes : Online Sunshine 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. 212.055 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 shalt be added back to the maximum millage rate allowed after the roll back has been applied, the total of which shalt 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 11,873 percent times the millage rate levied for countywide purposes in fiscal year 2007 times 95 percent of the preliminary tax rot( 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 rotted -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 two-thirds 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 maximum 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 [imitation. 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 stilt in session at the time the tax roll is extended; otherwise, millage rates subject to this subsection, s. 200.185, or s, 200.186 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. 10, 11, and 24, Art. VI I I of the State Constitution of 1885, as preserved by s. 6(e), Art. VIII of the State Constitution of 1968, which is granted the 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 shalt be recognized as a municipality under this subsection. For a downtown development authority established before the effective date of the 1968 State Constitution which has a millage that must be approved by a municipality, the governing body of that municipality shalt be considered the governing body of the downtown development authority for purposes of this subsection, (6) Prior to extension of the rolls pursuant to s. 193.122, the property appraiser shalt notify each taxing authority of the aggregate change in the assessment rot[, 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 boards, and water http:IAAiww.leg.state.fl,LlSlstatuteslindex.cfm?App_pode=Display—�Statute&Search—String =&URL=0200-0299102001sectionsIO200,035.htmI 7/12 7/6/2015 Statutes & Constitution Mew Statutes : Online Sunshine management districts may adjust administratively 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 rot[ to be extended. However, no adjustment shall be made to Levies required by taw to be a specific millage amount. Not later than 3 days after receipt of notification pursuant to this subsection, each affected taxing authority shalt certify to the property appraiser its adjusted ad -opted rate. Failure to so certify shalt constitute waiver of the adjustment privilege. (7) Nothing contained in this section shalt 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 shalt deliver to 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 certification pursuant to subsection (1) from a county by July 15, it shalt compute its proposed millage rate and rolled -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) and (g): This tax increase is applicable to (name of county or counties) . (10){a) In addition to the notice required in subsection (3), a district school board shalt publish a second notice of intent to levy additional taxes under s. 1011.71(2) or (3). The notice shalt specify the projects or number of school buses anticipated to be funded by the additional taxes and shalt be published in the size, within the time periods, adjacent to, and in substantial conformity with the advertisement required under subsection (3). The projects shalt 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 teasing 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 retocatabLe educational facilities; and payments to private entities to offset the cost of school buses pursuant to s. 1011.71(2)(i). The additional notice shalt be in the following form, except that if the district school board is proposing to levy the same millage under s. 1011.71(2) or (3) which it levied in the prior year, the words "continue to" shalt be inserted before the word "impose" in the first sentence, and except that the second sentence of the second paragraph shalt be deleted if the district is advertising pursuant to paragraph (3)(e): NOTICE OF TAX FOR SCHOOL CAPITAL OUTLAY http://www.Ieg.state,fl.us/statutes/index.cfm?Appj-node=D1sp]ay-,$tatute&Search—String=&URL=0200-0299/0200/Sections/0200,065,htm1 8/12 7/6/2015 Statutes & Constitution Niew Statutes : Online Sunshine The (name of school district) will soon consider a measure to impose a (number) mitt property tax for the capital outlay projects listed herein. This tax is in addition to the school board's proposed tax of (number) 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 $ (amount) , to be used for the following projects: (list of capital, outlay proiects) All concerned citizens are invited to a public hearing to be held on (date and time) . at ---(meeting ptace) 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 capita( outlay projects previously advertised and adopted, a notice of intent to amend the notice of tax for school capital outlay shalt be published in conformity with the advertisement required in subsection (3). A public hearing to adopt the amended project list shalt 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 shalt 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 (name) County will soon consider a measure to amend the use of property tax for the capital outlay projects previously advertised for the (year) to (year) school year. New projects to be funded: Amended projects to be funded: Projects to be deleted: (list of capital outlay projects) (list of capital outlay projects) (list of capital outlay projects) All concerned citizens are invited to a public hearing to be held on (date and time), at (meeting place) . A DECISION on the proposed amendment to the projects funded from CAPITAL OUTLAY TAXES will 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 millage rates adopted by referendum, for rates authorized by s. 1011.71, and for rates required by Law to be in a specified millage amount, shalt 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 shalt 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 shalt be such as to provide for no change in the dollar amount of taxes Levied from that initially proposed by the taxing authority. http://Www.Ieg.state.fl.us/statutes/Index,cfm?App_fnode=D1spiay—�Statute&Search—String=&URL=0200-0299/0200/Section$/0200.065.htm1 9/12 7/6/2015 Statutes & Constitution Mew Statutes : Online Sunshine (12) The time periods specified in this section shalt be determined by using the date of certification of value pursuant to subsection (1) or July 1, whichever date is later, as day 1. The time periods shalt 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 a newspaper advertisement is held not Less than 2 days or more than 5 days following 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 this section, other than subsection (5), shall 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 compliance required by s. 200.068, the department shalt 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. 1011. 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 shalt be held in escrow until the process required by paragraph (c) is completed and approved by the department. The department shalt direct the tax collector to so hold such funds. (c) Any taxing authority so noticed by the department shall repeat the hearing and notice process required by paragraph (2)(d), except that: 1. The advertisement shalt appear within 15 days of notice from the department, 2. The advertisement, in addition to meeting the requirements of subsection (3), shall 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 shalt not be forwarded to the tax collector or property appraiser and may not exceed the rate previously adopted. 4. If the newly adopted mi[Lage 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 shalt 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), s. 200.185, or s. 200.186 because total county or municipal ad valorem taxes exceeded the maximum total county or municipal ad valorem taxes, respectively, that county or municipality shalt forfeit the distribution of Local government half -cent sates tax revenues during the 12 months following a determination of noncompliance by the Department of Revenue as described in s. 218,63(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), s. 200.185, or s. 200.186, 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 shalt 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 shalt hold in escrow any revenues collected by the noncomplying county or municipality, dependent special district of such http:/Mww.leg.state.fl,us/statutes/i ndex.cfrn?App_M ode= D 1 splay_StaMe&Search­String= &U R L= 0200- 0299/0200/Sections/0200,065.htm 1 10/12 7/6/2015 Statutes & Constitution :View Statutes : online Sunshine county or municipality, or municipal service taxing unit of such county in excess of the amount allowed by subsection (5), s. 200.185, or s. 200.186, 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 municipal service 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 subsection (5), s. 200.185, or s. 200.186 shall be 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 provisions of s. 218.63 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), s. 200.185, or s. 200.186: 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), s. 200.185, or s. 200.186 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 meeting the requirements of subsection (3), must 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. 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), s. 200.185, or s. 200.186. Each taxing authority provided notice pursuant to this paragraph shalt 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 shalt be superseded if the executive director determines that the county or municipality, dependent special district of such 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 millage that does not exceed the maximum millage allowed for such taxing authority under paragraph (5)(a), s. 200.185(1)-(5), or s. 200186(1), or if any such county or municipality, dependent special district of such county or municipality, or municipal service taxing unit of such county adopts a lower millage sufficient to reduce the total taxes levied such that total taxes levied do not exceed the maximum as provided in paragraph (5)(b), s. 200.185(8), or s. 200.186(3). e. If any such county or municipality, dependent special district of such county or municipality, or municipal service 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 of 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. 218.63(2) and (3) and this http://www.leg,state.fl,us/statutes/index.cfm?Appjm ode= D i spiay_�Statute&Search_Stri n9=&U R L=0200-0299/0200/Sections/0200.065,htm 1 11/12 7/6/2016 subsection. Statutes & Constitution :View Statutes : Online Sunshine f. The determination of the executive director is not subject to chapter 120. (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 the 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: 1. Incorrect location, time, or date of a public hearing. 2. 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 taw 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, ch. 77-102; s, 1, ch. 77.174; s. 1, ch, 78- 228; ss. 2, 9, ch. 80.261; s. 25, ch. 80-274; s. 14, ch. 82-154; s. 12, ch. 82.208; ss. 4, 11, 25, 72, 80, ch. 82-226; s. 5, ch. 82-388; s. 2, ch. 82.399; s. 28, ch. 83-204; s. 61, ch, 83-217; s. 2, ch. 84-164; s. 20, ch. 84.356; s. 1, ch. 86-190; s. 12, ch. 86-300; s. 5, ch. 87-284; s. 13, ch. 88-216; s, 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. 1, ch. 93241; 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, ch. 96-211; s. 1, ch. 98-32; s. 1, ch. 98-53; s. 18, ch. 99-6; s. 11, ch. 2002-18; s. 911, ch. 2002.387; s. 2, ch. 2004-346; s, 3, ch. 2007-194; ss. 2, 33, ch. 2007-321; s. 11, ch. 2008.173; s. 3, ch. 2009.165; s. 29, ch. 2012-193; s. 7, ch. 2012- 212. Note. -Section 13, ch. 2008-173, provides that: "(1) The executive director of the Department of Revenue is authorized, and all conditions are deemed met, to adopt emergency rules under ss. 120.536(1) and 120.54(4), Florida Statutes, for the purpose of implementing this act, "(2) Notwithstanding any other provision of taw, such emergency rules shall remain in effect for 18 months after the date of adoption and may be renewed during the pendency of procedures to adopt rules addressing the subject of the emergency rules," Copyright (0 1995-2015 The Florida Legislature • Privacy Statement • Contact Us http://www.leg.state.fl,Lis/staUes/index.cfm?App_jn ode-- D 1 splay__Statute&Searc1LStrl ng= &U R L= 0200- 0299/0200/Secti ons/0200.065.html 12/12