The URL can be used to link to this page

Home My WebLink AboutBack-Up from Law Department FR/SR8/14/2015 Miami, FL Code of Ordinances DIVISION 2. - DOWNTOWN DEVELOPMENT AUTHORITY Sec. 14-51. - Downtown development authority created.. Pursuant to Laws of Fla., ch. 65-1090, there is hereby created the downtown development authority of the city, which authority shall be a body corporate with the power to sue and be sued in all the courts of the state and shall have its own corporate seal. (Code 1967, § 1'3-5; Code 1980, § 14-25) State Law reference— Act authorizing creation of downtown development authorities in certain cities, Laws of Fla., ch. 65-1090, set forth in pt. I, subpt. C, art. I of this volume. Sec. 14-52. - Downtown development authority board—Composition; appointment and terms of office of members and executive board; filling of vacancies. (a) The affairs of the authority shall be under the direct supervision and control of a board consisting of 15 members, appointed, and confirmed, by the city commission in the manner indicated in subsection (b) below. (b) The board shall be constituted by 15 members as follows: (1) The city commission, at large, shall appoint one of its members to be the chairperson of the board and the 15th member thereof. The chairperson of the authority shall have the power to appoint the chairperson(s) to the various committees which the authority shall have the power to establish from time to time. (2) One member may be appointed by the board of county commissioners of Dade County and submitted to the city commission for confirmation. (3) One member maybe appointed by the cabinet of the state and submitted to the city commission [for] confirmation. (4) The remaining 12 members shall be appointed by the then current board of directors of the authority and submitted to the city commission for confirmation. At least eight of the 12 appointees must be property owners, as provided in section 14-53. The board shall include at least one member from each sub -district created by the authority from time to time. A proposed member shall not be a member of the board of directors of the authority until confirmed by the city commission. In the event that an appointee is rejected by the city commission, then the board shall appoint a successor(s) until all 12 seats are filled by appointees who are confirmed by the city commission. (5) In the event the city commission does not reject a proposed member appointed by the board of county commissioners or by the cabinet of the state within the next two meetings of the city commission taking place after the date the city commission is notified of such appointment, then said appointee shall be deemed confirmed by the city commission. If, however, any such appointee is rejected by the city commission within the aforementioned period, then the board of county commissioners and/or the cabinet of the state shall have a period of ten days, after being notified of the rejection, in which to appoint a replacement, who shall be again subject to about:blank 1/8 8/14/2015 Miami, FL Code of Ordinances confirmation by the city commission. In the event that the appointee is, again, rejected by the city commission, then the board of directors of the authority shall have the right to fill the vacant position(s) in the manner provided in subsection (6). (6) In the event that the board of county commissioners or the cabinet of the state fails to appoint a member within 30 days from the date that the nomination is requested by the board of the authority, or within ten days after being notified of the rejection of a nominee, then the board may appoint proposed members(s) for said positions. The proposed members for the county and state seats shall be individuals who, in the opinion of the board, have the necessary qualifications and credentials to represent the board of county commissioners and/or the cabinet of the state. The appointee(s) shall be submitted to the city commission for confirmation, and shall be deemed confirmed unless the appointment is rejected by the city commission within the next two meetings of the city commission taking place after the date the city commission is notified of said appointment. In the event of a rejection, the board shall have the right to continue to submit the name of appointee(s) until confirmation by the city commission. (c) Members shall serve terms of four years expiring on August 31 of the fourth year of their term. Members shall serve a maximum of eight consecutive years, provided that upon the unanimous vote of the board, the city commission may, by unanimous vote, extend the term of a member for one additional period of four years. Notwithstanding the foregoing, members who, as of the effective date of this section, have served on the board for a period in excess of eight years shall be permitted to finish their term and may serve for one additional period of four years upon the unanimous vote of the board and the city commission. Members shall continue to serve until their successors have been appointed and confirmed. Appointments to fill vacancies shall be for the unexpired term only. (d) Quorum shall consist of five members. Rules of procedure of the board may require up to nine members to be present in person or by telephone to take board action. (Code 1967, § 13-6; Ord. No. 9067, § 1, 2-12-80; Ord. No. 9071, § 1, 2-28-80; Ord. No. 9705, § 1, 10-25-83; Ord. No. 9869, § 1, 7-31-84; Ord. No. 10424, § 1, 4-14-88; Ord. No. 10534, § 1, 1-12-89; Ord. No. 10985, § 1, 5-14-92; Ord. No. 11043, § 1, 3-11-93; Ord. No. 11064, § 1, 5-27-93; Ord. No. 11130, § 10, 3-24-94; Ord. No. 11151, § 1, 5-23-94; Code 1980, § 14-26; Ord. No. 11373, § 6, 6-27-96; Ord. No. 11538, § 3, 9-9-97; Ord. No. 11564, § 7,10-28-97; Ord, No. 11692, § 2, 7-21-98; Ord. No. 117.34, § 2,12-8-98; Ord. No. 12519, § 3, 4-8-04; Ord. No. 12905, § 2, 4-12-07) Sec. 14-53. - Same -Qualifications of members. (a) Except for the seats to be filled by the city commission, the board of county commissioners, or the cabinet of the state, all members of the board shall (1) reside; or (2) work; or (3) own (or be the designated representative of the owner of) a business; or (4) own (or be the designated representative of the owner of) real property in the downtown district, as described in section 14-27 of this article II. For purposes of this section, a person shall be deemed to "own real property where the person is the owner of the fee simple title, or owns the leasehold interest on the property under a lease having an original term of at least 30 years. All members of the board shall be individuals of outstanding reputation for integrity, responsibility and business ability and acumen. No officer or employee of the city, other than one member of the city commission, shall be eligible for appointment to the board. (b) Before assuming the duties of the office, each appointed member shall qualify by taking and subscribing to the oath of office required of officials of the city. about:blank 2/8 8/14/2015 Miami, FL Code of Ordinances (Code 1967, § 13-7; Ord. No. 10714, § 1, 3-8-90; Ord. No. 10985, § 1, 5-14-92; Ord. No. 11189, § 2,10-27-94; Code 1980, § 14-27; Ord. No. 11373, § 6, 6-27-96; Ord, No. 11538, § 3,9-9-97; Ord. No. 11692, § 2, 7-21-98) Sec. 14-54. - Same—Meetings; rules and regulations; compensation of members. The board shall adopt and promulgate rules governing its procedures subject to approval by the city commission and shall hold regular meetings no less often than once each month, except for any month in which the city commission is not in session. Special meetings may be held when called in the manner provided in the rules of the board. All meetings of the board shall be open to the public. Each member of the board shall serve without compensation. (Code 1967, § 13-8; Code 1980, § 14-28; Ord. No. 12905, § 2, 4-12-07) Sec. 14-55. - Same—Removal of members. Notwithstanding anything in the Code to the contrary, by resolution specifying facts sufficient to advise a board member as to the basis for his or her removal and after reasonable notice to the board member and an opportunity for the member to be heard, the city commission or the board of directors, may remove a board member: (1) For cause; (2) Upon the occurrence of an event hat causes the member to cease to meet their qualification criteria set forth in section 14-53; or (3) As otherwise provided by law. For purposes of this section, being absent from three consecutive regular board meetings or from four regular board meetings during a calendar year shall constitute good cause for removal. (Code 1967, § 13-9; Ord. No. 9363, § 1, 1-14-82; Ord. No. 11130, § 10, 3-24-94; Code 1980, § 14-29; Ord. No. 11.538, § 3, 9'-9-97; Ord. No. 12905, § 2, 4-12-07) Sec. 14-56. - Same—Powers and duties. (a) The board, subject to the provisions of this article, and subject to other applicable provisions of law, shall have all powers customarily vested in the board of directors of a corporation for profit. It shall exercise supervisory control over the activities of the executive director and the staff of the downtown development authority in carrying out the functions authorized by this article. (b) It shall be the duty of the board, and it shall have the power, to do the following: (1) Appoint an executive director; prescribe his/her duties; and fix his/her compensation, which shall be paid from funds available to the authority. The staff members shall be employed by the executive director, and shall have no civil service rights or privileges. (2) Prepare an analysis of economic changes taking place in the central business district of the city. (3) Study and analyze the impact of metropolitan growth upon the central business district. (4) Pian and propose, within the downtown area, public improvements of all kinds, including renovation, repair, remodeling, reconstruction or other changes in existing buildings which may be necessary or appropriate to the execution of any such plan which in the opinion of the board will aid in the economic growth of the downtown area. (5) To implement as provided in this article any plan of development in the downtown area as shall be necessary to carry out its functions, except that when funds are required the approval of the city commission is required. about:biank 3/8 8/14/2015 Miami, FL Code of Ordinances (6) In cooperation with the planning advisory board and zoning board of the city and the planning department of the city, develop long range plans designed to halt the deterioration of property values in the central business district, and take such steps as may be necessary to persuade property owners to implement such plans to the fullest extent possible. (7) Retain and fix the compensation of legal counsel to advise the board in the proper performance of its duties. The general counsel of the downtown development authority as authorized in this article shall be a practicing attorney at law admitted to the practice of law in the state. He shall represent the authority in all suits or actions brought by or against the authority involving the jurisdiction, power, duties, functions or activities of the authority, or of the city, under the terms of this article. (8) To make and enter into all contracts necessary or incidental to the exercise of its powers and the performance of its duties. (9) Borrow money on a shortterm basis to pay expenses of operation following the assessment and levy and prior to collection of the tax herein authorized, and to issue evidences of indebtedness, such loans to be signed by the chairman and the secretary of the authority. Prior to the issuance of evidence of indebtedness for such loans, the board shall first present the plan and need therefor and the commission of the city must approve such evidence of indebtedness by an appropriate resolution. The rate of interest to be paid by the authority on any such debt shall be the lowest rate of interest available not to exceed six percent per annum. The authority shall hold the city harmless with respect to any debt created hereunder. (Code 1967, § 13-10; Ord. No. 8665, § 1, 6-21-77; Code 1980, § 14-30; Ord. No. 12905, § 2, 4-12-07) Sec. 14-57. - Same—Additional powers and duties. In addition and supplemental to the powers provided in section 14-56, the authority acting through its board, subject to the approval of the commission of the city as hereinafter set forth, shall have the right, power and authority to; (1) Acquire by the exercise of the power of eminent domain any real property which it may deem necessary for its purposes under this article after the adoption by it of a resolution declaring that the acquisition of the real property described therein is necessary for such purposes, subject to the need and plan therefor being first presented to the commission of the city and its approval evidenced by the adoption of an appropriate resolution. The authority may exercise the power of eminent domain in the manner provided in F.S. chs. 73 and 74. Property already devoted to a public use may be acquired in like manner, provided that no real property belonging to the city, the county, the state or any political subdivision thereof may be acquired without its consent. (2) Acquire by purchase or otherwise on such terms and conditions and in such manner as it may deem proper, or by the exercise of the power of eminent domain, subject to the need and plan therefor being first presented to the commission of the city and its approval evidenced by the adoption of an appropriate resolution, own, convey or otherwise dispose of, lease as lessor or lessee any land and any other property, real or personal, or any rights or interests therein, which it may determine is reasonably necessary for any project (hereafter defined) or purpose of this article; and to grant or acquire licenses, easements and options with respect thereto. (3) Improve land, construct, reconstruct, equip, improve, maintain, repair and operate office buildings and any necessary or desirable appurtenances thereto, within the boundaries of the authority for the housing in whole or in part of federal, state, county or municipal governmental about:blank 4/8 8/14/2015 M lam!, FL Code of Ordinances entities or any agencies thereof or any other person or corporation or any combination of the foregoing (each such office building being herein called a "project"), subject to the need and plan therefor being first presented to the mayor and commission of the city and its approval evidenced by the adoption of an appropriate resolution. (4) Fix, charge and collect fees, rents and charges for the use of any project or any part thereof or any facilities furnished thereby, or property under its control and to pledge such revenue to the payment of revenue bonds issued by it, subject to the need and plan therefor being first presented to the mayor and commission of the city and its approval evidenced by the adoption of an appropriate resolution. (5) Lease as lessor any project, projects or property under its control or any part thereof and charge rentals for the use thereof sufficient with any other available revenues to pay the principal of and the interest on the revenue bonds issued to pay the cost of any such project or projects, subject to the need and plan therefor being first presented to the mayor and commission of the city and its approval evidenced by the adoption of an appropriate resolution. (6) Accept grants and donations of any type of property, labor, or other thing of value from any public or private source. (7) Receive the proceeds of the tax referred to in this article, subject to the commission of the city approving the millage assessment as provided therein. (8) Receive the revenues from any property, project or facility owned, leased, licensed, or operated by it or under its control, subject to the limitations imposed upon it by trusts or other agreements validly entered into by it. (9) Cooperate and enter into agreements with any governmental agency or other public body, subject to the need and plan therefor being first presented to the commission of the city and its approval evidenced by the adoption of an appropriate resolution. (10) Make or receive from the municipality or the county in which the authority is located conveyances, leasehold interests, grants, contributions, loans and other rights and privileges, subject to the need and plan therefor being first presented to the commission of the city and its approval evidenced by the adoption of an appropriate resolution. (11) Subject to the need and plan therefor being first presented to the commission of the city and its approval evidenced by the adoption of an appropriate resolution approving such plan, issue, negotiate and sell, in accordance with the applicable provisions of the laws of the state, except as otherwise herein provided, revenue bonds of the authority, payable solely from revenues, to pay all or any part of the cost of any project, projects or purpose of this article upon such terms and conditions, manner and form, and having such details, conditions and provisions as shall be determined by resolution of the authority not inconsistent with the provisions hereof, and to secure such revenue bonds by a trust agreement by and between the authority and a bank or trust company having trust company powers within or without the state, provided that any such revenue bonds shall mature at such time or times not later than 40 years from their date and shall bear interest at a rate or rates not exceeding six percent per annum; to take all steps deemed by it necessary or expedient for efficient preparation and marketing of the revenue bonds at public sale upon ten days' published notice in the municipality where the authority is located or with the approval of the commission of the city at private sale, at the best price obtainable, including the entry into binding agreements with corporate trustees, underwriters, and the holders of the revenue bonds, and the employment and payment, as a necessary about:blank 5/8 8/14/2015 Miami, FL Code of Ordinances expense of issuance, for the services of consultants on valuations, costs and feasibility of undertaking, revenues to be anticipated and other financial matters, architecture, engineering, legal matters, accounting matters, and any other fields in which expert advice may be needed to effectuate advantageous issuance and marketing; and such bonds shall be governed by the following conditions: a. Any revenue bonds issued under the provisions of this section shall not be deemed to be a debt of the city, the county in which it is located, or the state, or a pledge of the faith and credit of the city, county or state; but such bonds shall be payable solely from the revenues pledged for their payment as authorized herein. The city establishing such authority, the county in which it is located, and the state are not directly or indirectly obligated to pay the principal of or the interest on the bonds, and the faith and credit of the city is not pledged to the payment of such principal or interest and all such bonds shall contain this statement on their face. The issuance of revenue bonds under the provisions of this section shall not, directly or indirectly or contingently, obligate the city, county or state to levy or to pledge any form of taxation whatever therefor, or to make any appropriation for their payment. b. All revenue bonds issued pursuant hereto shall be negotiable instruments for all purposes. (12) Exercise all powers incidental to the effective and expedient exercise of the foregoing powers to the extent not in conflict herewith or inconsistent herewith. (Code 1967, § 13-10.1; Code 1980, § 14-31; Ord. No. 11564, § 7,10-28-97) Sec. 14-58. - Employees generally. (a) The board shall employ and fix the compensation, subject to the approval of the city commission, of the executive director of the board, who shall serve at the pleasure of the board. The executive director shall be a person of good moral character and possessed of a reputation for integrity, responsibility and business ability. No member of the board shall be eligible to hold the position of executive director. Before entering upon the duties of his/her office, the executive director shall take and subscribe to the oath and furnish bond as required of members of the board. He/she shall be the chief executive officer of the downtown development authority and shall devote his/her entire time and attention to the duties of his/her office. He/she shall not, while serving as executive director, engage in any other business or profession. Subject to the approval of the board, and direction by it when necessary, he/she shall have general supervision over and be responsible for the preparation of plans and the performance of the functions of the authority in the manner authorized in this article. He/she shall attend all meetings of the board and shall render to the board, the mayor and to the city commission, a monthly report covering the activities and financial condition of the authority. In the absence or disability of the executive director, the board may designate a qualified person to perform the duties of the office as acting executive director. The executive director shall furnish the board with such information or reports governing the operation of the authority as the board may from time to time require. (b) Subject to the approval of the board, the executive director shall employ and fix the compensation of: (1) A treasurer, who shall keep the financial records of the authority and who, together with the executive director, shall perform such other duties as may be delegated to him/her by the board. At the discretion of the board, the functions of the treasurer may be performed by an outside professional retained and approved by the board for these purposes. (2) aboLA blank 6/8 8/14/2015 Miami, FL Code of Ordinances A secretary, who shall maintain custody of the official seal and of all records, books, documents or other papers not required to be maintained by the treasurer. The secretary shall attend all meetings of the board and keep a record of all its proceedings. The secretary shall perform such other duties as may be delegated by the board.. (3) Such clerical, technical and professional assistance, including, but not limited to, engineering, planning, economic research and other fields, as shall in the opinion of the board be necessary to provide for the efficient performance of the functions of the board. (Code 1967, § 13-11; Code 1980, § 14-32; Ord. No. 11564, § 7, 10-28-97; Ord. No. 12905, § 2, 4-12-07) Sec. 14-59. - Annual budget; source of funds. (a) No later than 30 days prior to the date the city commission establishes the millage rate for the city, the executive director shall prepare for the approval of the board a budget for the operation of the downtown development authority for the ensuing fiscal year. The budget shall be prepared in the same manner as required of all departments of the city. When approved by the board it shall not require approval of any officer or body of the city other than the city commission. No funds of the city may be included in the budget of the authority except those funds authorized in this article. (b) The operations of the downtown development authority shall be principally financed from the following sources and such other sources as may be approved by the city commission; (1) Donations to the authority for the performance of its functions. (2) Proceeds of an ad valorem tax, not exceeding one-half mill per dollar valuation of property in the downtown area designated by the city commission. (3) Money borrowed and to be repaid from other funds received under the authority of this article which shall include federal funds, contributions and funds derived from the millage authorized to be levied under this article. (Code 1967, § 13-12; Code 1980, § 14-33; Ord. No. 12905, § 2, 4-12-07) Sec. 14-60. -Annual ad valorem tax levy in downtown district; disposition of funds. The city commission is authorized to levy an additional ad valorem tax on all real and personal property in the downtown district as described in this article, not exceeding one-half mill on the dollar valuation of such property, for the purpose of financing the operation of the downtown development authority. This levy of one-half mill per dollar ad valorem tax shall be in addition to the regular ad valorem taxes and special assessments for improvements imposed by the city commission. The tax collector shall transmit funds so collected to the appropriate officer of the city responsible for the handling of the public money who shall deposit the same in the city treasury to the credit of the authority. Such money shall be used for no purpose other than those purposes authorized in this article and, upon approval of the board, pursuant to vouchers signed by minimum of two authorized signatories of the authority, who shall be the executive director and one member of the board of directors, or two members of the board of directors. The funds of the authority shall be secured as other public funds are secured. Other money received by the authority shall forthwith be deposited in the city treasury to the credit of the authority, subject to disbursement as authorized in this article. The city shall not obligate itself nor shall it ever be obligated to pay any sums from general public funds, or from any public funds other than money received pursuant to section 14-59 for or on account of any of the activities of the authority. (Code 1967, § 13-13; Code 1980, § 14-34; Ord. No. 12905, § 2, 4-12-07) Sec. 14-61. -Assessment of funds for handling and auditing by city. about:blank 7/8 8/14/2015 Miami, FL Code of Ordinances The city commission shall have the power to assess against the funds of the downtown development authority, for the use and benefit of the general fund of the city, a reasonable pro rata share of such funds for the cost of handling and auditing, which assessment when made shall be paid annually by the board pursuant to an appropriate item in its budget. (Code 1967, § 13-14; Code 1980, § 14-35) Sec. 14-62. - Conflicts of interest of board members, employees, etc. No board member nor any employee of the board shall vote or otherwise participate in any matter in which he has a financial interest, either direct or indirect. When such interest shall appear, it shall be the duty of the board member, or employee, to make such interest known and he shall thenceforth refrain from voting on or otherwise participating in the particular transaction involving such interest. Wilful violation of the provisions of this section shall constitute malfeasance on the part of a member of the board, and shall be grounds for instant dismissal of any employee. Any transaction involving a conflict of interest, wherein a violation of this section is involved, may be rendered void at the option of the board. (Code 1967, § 13-15; Code 1980, § 14-36) City Code cross reference—Conflicts of interest, § 2-611 et seq. abouttlank 8/8 8/20/2015 The 2015 Florida Statutes Statutes & Constitution :View Statutes : Online Sunshine Select Year: 201 g v Gp Title XIII Chapter 189 View Entire PLANNING AND UNIFORM SPECIAL DISTRICT ACCOUNTABILITY Chapter DEVELOPMENT ACT 189.056 Downtown development districts; ad valorem taxation.— (1) It is the intent of the Legislature to encourage the revitalization of downtown areas within large municipalities where the societal ills associated with urban blight are most prevalent. However, in recognition of the traditionally broad home rule power exercised by charter counties, the Legislature intends that this section apply only to certain counties. (2) The governing body of a municipality with a population of more than 400,000, as determined by the Office of Economic and Demographic Research, and located in a county as defined in s. 125,011(1) may, by ordinance, levy an ad valorem tax of up to 0.475 mill on the taxable value of all real and personal property located in a downtown development district to help finance the operation of the district. The district's millage may not exceed 0.475 mill and may not exceed the limitations contained in s. 200.001(8)(4) for dependent special districts. History.—s. 1, ch. 2015-43. Copyright © 1995-2015 The Florida Legislature • Privacy Statement • Contact Us http://www.leg.state.fl.us/statutes/i ndex.cfm?App_m ode= D 1 spl ay_Statute&Search_Stri ng= &U R L= 0100-0199/0189/Secti ons/0189.056.htm I 1 /1 8/20/2015 The 2015 Florida Statutes Statutes & Constitution :View Statutes : Online Sunshine Select Year: 2015 Gq Title XIV Chapter 200 View Entire Cha>I ter TAXATION AND FINANCE DETERMINATION OF MILLAGE 200.065 Method of fixing millage.— (1) Upon completion of the assessment of all property pursuant to s. 193.023, the property appraiser shall certify to each taxing authority the taxable value within the jurisdiction of the taxing authority. This certification shall include a copy of the statement required to be submitted under s. 195.073(3), as applicable to that taxing authority. The form on which the certification is made shall include instructions to each taxing authority describing the proper method of computing a millage rate which, exclusive of new construction, additions to structures, deletions, increases in the value of improvements that have undergone a substantial rehabilitation which increased the assessed value of such improvements by at least 100 percent, property added due to geographic boundary changes, total taxable value of tangible personal property within the jurisdiction in excess of 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 shalt be known as the "rolled -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 shall prescribe the instructions and forms that are necessary to administer this subsection and subsection (5). The information provided pursuant to this subsection shall also be sent to the tax collector by the property appraiser at the time it is sent to each taxing authority. (2) No millage shall 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 shall 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 2. The tentative budget of the county commission shall be prepared and submitted in accordance with s. 129.03. 3. The tentative budget of the school district shall be prepared and submitted in accordance with chapter 1011, provided that the date of submission shall not be later than 24 days after certification of value pursuant to subsection (1). 4. Taxing authorities other than the county and school district shall prepare and consider tentative and final budgets in accordance with this section and applicable provisions of law, including budget procedures http://www.l eg.state.fl . us/statutes/i ndex. cfm?App_m ode= D 1 spl ay_Statute&Search_Stri ng= &URL= 0200-0299/0200/Secti ons/0200.065.htm 1 1/12 8/20/2015 Statutes & Constitution :View 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 shall advise the property appraiser of its proposed millage rate, of its rolled -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 shall utilize this information in preparing the notice of proposed property taxes pursuant to s. 200.069. The deadline for mailing the notice shall be the later of 55 days after certification of value pursuant to subsection (1) or 10 days after either the date the tax roll is approved or the interim roll 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 shall be extended. The number of days by which the deadlines shall be extended shall equal the number of days by which the deadline for mailing the notice of proposed taxes is extended beyond 55 days after 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 shall be prohibited from levying a millage rate greater than the rolled -back rate computed pursuant to subsection (1) for the upcoming fiscal year, which rate shall be computed by the property appraiser and used in preparing the notice of proposed property taxes. (c) Within 80 days of the certification of value pursuant to subsection (1), but not earlier than 65 days after certification, the governing body of each taxing authority shall hold a public hearing on the tentative budget and proposed millage rate. Prior to the conclusion of the hearing, the governing body of the taxing authority shall amend the tentative budget as it sees fit, adopt the amended tentative budget, recompute its proposed millage rate, and publicly announce the percent, if any, by which the recomputed proposed millage rate exceeds the rolled -back rate computed pursuant to subsection (1). That percent shall be characterized as the percentage increase in property taxes tentatively adopted by the governing body. (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 shall be held not less than 2 days nor more than 5 days after the day that the advertisement is first published. During the hearing, the governing body of the taxing authority shall amend the adopted tentative budget as it sees fit, adopt a final budget, and adopt a resolution or ordinance stating the millage rate to be levied. The resolution or ordinance shall state the percent, if any, by which the millage rate to be levied exceeds the rolled -back rate computed pursuant to subsection (1), which shall be characterized as the percentage increase in property taxes adopted by the governing body. The adoption of the budget and the millage-levy resolution or ordinance shall be by separate votes. For each taxing authority levying millage, the name of the taxing authority, the rolled -back rate, the percentage increase, and the millage rate to be levied shall be publicly announced prior to the adoption of the millage-levy resolution or ordinance. In no event may the millage rate adopted pursuant to this paragraph exceed the millage rate tentatively adopted pursuant to paragraph (c). If the rate tentatively adopted pursuant to paragraph (c) exceeds the proposed rate provided to the property appraiser pursuant to paragraph (b), or as subsequently adjusted pursuant to subsection (11), each taxpayer within the jurisdiction of the taxing authority shall be sent notice by first-class mail of his or her taxes under the tentatively adopted 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 shall be the percentage increase in millage over the rolled -back rate necessary to fund the budget, if any, and the http://www.leg.state.fl.us/statutes/index.cfm?Appjn ode= Display._,StatLte&Search—String=&U RL= 0200-0299/0200/Sections/0200.065.htm1 2/12 8/20/2015 Statutes & Constitution :View Statutes : Online Sunshine specific purposes for which ad valorem tax revenues are being increased. During such discussion, the governing body shall hear comments regarding the proposed increase and explain the reasons for the proposed increase over the rolled -back rate. The general public shall be allowed to speak and to ask questions prior to adoption of any measures by the governing body. The governing body shall adopt its tentative or final millage rate prior to adopting its tentative or final budget. 2. These hearings shall be held after 5 p.m. if scheduled on a day other than Saturday. No hearing shall be held on a Sunday. The county commission shall not schedule its hearings on days scheduled for hearings by the school board. The hearing dates scheduled by the county commission and school board shall not be utilized by any other taxing authority within the county for its public hearings. A multicounty taxing authority shall 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 shall be adopted at the hearings for the taxing authority to which such districts are dependent, following such discussion and adoption of levies and budgets 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 shall discuss and adopt that tax levy or budget separately. If, due to circumstances beyond the control of the taxing authority, the hearing provided for in paragraph (d) is recessed, the taxing authority shall publish a notice in a newspaper of general paid circulation in the county. The notice shall state the time and place for the continuation of the hearing and shall be published at least 2. days but 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 shall 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 shall hold a public hearing on the tentative budget pursuant to the applicable provisions of paragraph (c). 2. Notwithstanding any provisions of paragraph (b) to the contrary, each school district shall advise the property appraiser of its recomputed proposed millage rate within 35 days of certification of value pursuant to subsection (1). The recomputed proposed millage rate of the school district shall be considered its proposed millage rate for the purposes of paragraph (b). 3. Notwithstanding any provisions of paragraph (d) to the contrary, each school district shall hold a public hearing to finalize the budget and adopt a millage rate within 80 days of certification of value pursuant to subsection (1), but not earlier than 65 days after certification. The hearing shall be held in accordance with the applicable provisions of paragraph (d), except that a newspaper advertisement need not precede the hearing. (g) Notwithstanding other provisions of law to the contrary, a taxing authority may: 1. Expend moneys based on its tentative budget after adoption pursuant to paragraph (c) and until such time as its final budget is adopted pursuant to paragraph (d), only if the fiscal year of the taxing authority begins prior to adoption of the final budget or, in the case of a school district, if the fall term begins prior to adoption of the final budget; or 2. Readopt its prior year's adopted final budget, as amended, and expend moneys based on that budget until such time as its tentative budget is adopted pursuant to paragraph (c), only if the fiscal year of the taxing authority begins prior to adoption of the tentative budget. The readopted budget shall be adopted by resolution without notice pursuant to this section at a duly constituted meeting of the governing body. (3) The advertisement shall be no less than one-quarter page in size of a standard size or a tabloid size http://www.leg.state.fl.us/statutes/i ndex.cfm?App_m ode= Display_Statute&Search_Stri ng=&U R L= 0200-0299/0200/Secti ons/0200.065.htm 1 3/12 8/20/2015 Statutes & Constitution :View Statutes : Online Sunshine newspaper, and the headline in the advertisement shall be in a type no smaller 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 shall include the geographic boundaries of the taxing authority. It is the legislative intent that, whenever possible, the advertisement appear in a newspaper that is published at least 5 days a week unless the only newspaper in the county is published less than 5 days a week, or that the advertisement appear in a geographically limited insert of such newspaper which insert is published throughout the taxing authority's jurisdiction at least twice each week. It is further the legislative intent that the newspaper selected 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 millage rate in excess of 100 percent of the rolled -back rate computed pursuant to subsection (1), the advertisement shall be in the following form: NOTICE OF PROPOSED TAX INCREASE The (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 shall 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 millage rate in excess of 100 percent of the rolled -back rate computed pursuant to subsection (1) and which propose to levy nonvoted millage in excess of the minimum amount required pursuant to s. 1011.60(6), the advertisement shall be in the following form: NOTICE OF PROPOSED TAX INCREASE The (name of school district) will soon consider a measure to increase its property flax 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 hdp://www.leg.state.fl.us/statLAes/i ndex.cfm?App_m ode= D i s pl ay_Statute&Search—Stri ng= W R L= 0200-0299/0200/Secti ons/0200.065.htm 1 4/12 8/20/2015 Statutes & Constitution :View 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 c) 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 shalt 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 shall 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 rolled -back rate computed pursuant to subsection (1) and which propose to levy as nonvoted millage only the minimum amount required pursuant to s. 1011.60(6), the advertisement shall be the same as provided in paragraph (c), except that the second and third paragraphs shall be replaced with the following paragraph: This increase is required under state law in order for the school board to receive $ (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 shall 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 (meeting 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 shall 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 shall 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 rolled -back rate) percent. http://www.leg.state.fl.us/statutes/index.cfm?App_mode Display_Statute&Search_String=&URL=0200-0299/0200/Sections/0200.065.htm1 5112 8/20/2015 Statutes & Constitution: View 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 (meeting place) . (h) In no event shall 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 shall 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 smaller than 18 point. (j) The amounts to be published as percentages of increase over the rolled -back rate pursuant to this subsection shall be based on aggregate millage rates and shall exclude voted millage levies unless expressly provided otherwise in this subsection. (k) Any taxing authority which will levy an ad valorem tax for an upcoming budget year but does not levy an ad valorem tax currently shall, 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 rolled -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 shall 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, shall be excluded. (4) The resolution or ordinance approved in the manner provided for in this section shall be forwarded to the property appraiser and the tax collector within 3 days after the adoption of such resolution or ordinance. No millage other than that approved by referendum may be levied until the resolution or ordinance to levy required in subsection (2) is approved by the governing board of the taxing authority and submitted to the property appraiser and the tax collector. The receipt of the resolution or ordinance by the property appraiser shall be considered official notice of the millage rate approved by the taxing authority, and that millage rate shall be the rate applied by the property appraiser in extending the rolls pursuant to s. 193.122; 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 millage rate that a county, municipality, special district dependent to a county or municipality, municipal service taxing unit, or independent special district may levy is a rolled -back rate based on the amount of taxes which would have been levied in the prior year if the maximum millage rate http:/A"m.leg.state.fl.us/statutes/i ndex.cfm?App_m ode= D i spl ay_Statute&Search^Stri ng= &U R L= 0200-0299/0200/Secti ons/0200.065.htm 1 6/12 8/20/2015 Statutes & Constitution :View 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 shall 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 shall be added back to the maximum millage rate allowed after the roll back has been applied, the total of which shall be considered the maximum millage rate for such a county for purposes of this subsection. The revenue required to be contributed to the county public general hospital for the upcoming fiscal year shall 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 roll for the upcoming fiscal year. A higher rate may be adopted only under the following conditions: 1. A rate of not more than 110 percent of the ro{led-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 limitation. The millage rate of a county authorized to levy a county public hospital surtax under s. 212.055 may exceed the maximum millage rate calculated pursuant to this subsection to the extent necessary to account for the revenues required to be contributed to the county public hospital. Total taxes levied may exceed the maximum calculated pursuant to subsection (6) as a result of an increase in taxable value above that certified in subsection (1) if such increase is less than the percentage amounts contained in subsection (6) or if the administrative adjustment cannot be made because the value adjustment board is still in session at the time the tax roll is extended; otherwise, millage rates subject to this subsection or s. 200.185 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. VIII 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 shall 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 shall be considered the governing body of the downtown development authority for purposes of this subsection. (6) Prior to extension of the rolls pursuant to s. 193.122, the property appraiser shall notify each taxing authority of the aggregate change in the assessment roll, if any, from that certified pursuant to subsection (1), including, but not limited to, those changes which result from actions by the value adjustment board or from corrections of errors in the assessment roll. Municipalities, counties, school boards, and water http://www.leg.state.fl.us/statutes/index.drn?App mode=Display_Statute&Search_String=&URL=0200-0299/0200/Sections/0200.065.htm1 7/12 8/20/2015 Statutes & Constitution :View 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 roll to be extended. However, no adjustment shalt be made to levies required by Law to be a specific millage amount. Not later than 3 days after receipt of notification pursuant to this subsection, each affected taxing authority shall certify to the property appraiser its adjusted adopted rate. Failure to so certify shall constitute waiver of the adjustment privilege. (7) Nothing contained in this section shall serve to extend or authorize any millage in excess of the maximum millage permitted by law or prevent the reduction of millage. (8) The property appraiser shall deliver 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 shall 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 countyor counties (10)(a) In addition to the notice required in subsection (3), a district school board shall publish a second notice of intent to levy additional taxes under s. 1011.71(2) or (3). The notice shall specify the projects or number of school buses anticipated to be funded by the additional taxes and shall be published in the size, within the time periods, adjacent to, and in substantial conformity with the advertisement required under subsection (3). The projects shall be listed in priority within each category as follows: construction and remodeling; maintenance, renovation, and repair; motor vehicle purchases; new and replacement equipment; payments for educational facilities and sites due under a lease -purchase agreement; payments for renting and leasing educational facilities and sites; payments of loans approved pursuant to ss. 1011.14 and 1011.15; payment of costs of compliance with environmental statutes and regulations; payment of premiums for property and casualty insurance necessary to insure the educational and ancillary plants of the school district; payment of costs of leasing 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 shall 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" shall be inserted before the word "impose" in the first sentence, and except that the second sentence of the second paragraph shall be deleted if the district is advertising pursuant to paragraph (3)(e): NOTICE OF TAX FOR SCHOOL CAPITAL OUTLAY http://www.leg.state.fl.us/statutes/index.cfm?App mode=Display_Statute&Search_String=&URL=0200-0299/0200/Sections/0200.065.htm1 8/12 8/20/2015 Statutes & Constitution :View Statutes : Online Sunshine The (name of school district) will soon consider a measure to impose a (number) mill property tax for the capital outlay projects listed herein. This tax is in addition to the school board's proposed tax of (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 place) . A DECISION on the proposed CAPITAL OUTLAY TAXES will be made at this hearing. (b) in the event a school district needs to amend the list of capital outlay projects previously advertised and adopted, a notice of intent to amend the notice of tax for school capital outlay shall be published in conformity with the advertisement required in subsection (3). A public hearing to adopt the amended project list shall be held not less than 2 days nor more than 5 days after the day the advertisement is first published. The projects should be listed under each category of new, amended, or deleted projects in the same order as required in paragraph (a). The notice shall appear in the following form, except that any of the categories of new, amended, or deleted projects may be omitted if not appropriate for the changes proposed AMENDED NOTICE OF TAX FOR SCHOOL CAPITAL OUTLAY The School Board of name County will soon consider a measure to amend the use of property tax for the capital outlay projects previously advertised for the ear to ear 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 proiects) (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 mi Rage amount, shall be adjusted in the event that a review notice is issued pursuant to s. 193.1142(4) and the taxable value on the approved roll is at variance with the taxable value certified pursuant to subsection (1). The adjustment shall be made by the property appraiser, who shall notify the taxing authorities affected by the adjustment within 5 days of the date the roll is approved pursuant to s. 193.1142(4). The adjustment shall be such as to provide for no change in the dollar amount of taxes levied from that initially proposed by the taxing authority. http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&Search_String=&U RL= 0200-0299/0200/Secti ons/0200.065.htm 1 9/12 8/20/2015 Statutes &Constitution :View Statutes : Online Sunshine (12) The time periods specified in this section shall 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 shall be considered directory and may be shortened, provided: (a) No public hearing which is preceded by a mailed notice occurs earlier than 10 days following the mailing of such notice; (b) Any public hearing preceded by 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 shall notify any taxing authority in violation of this section, other than subsection (5), that it is subject to paragraph (c). Except for revenues from voted levies or levies imposed pursuant to s. 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 shall 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 shall 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 millage is less than the amount previously forwarded pursuant to subsection (4), any moneys collected in excess of the new levy shalt be held in reserve until the subsequent fiscal year and shall then be utilized to reduce ad valorem taxes otherwise necessary. (d) If any county or municipality, dependent special district of such county or municipality, or municipal. service taxing unit of such county is in violation of subsection (5) or s. 200.185 because total county or municipal ad valorem taxes exceeded the maximum total county or municipal ad valorem taxes, respectively, that county or municipality shall forfeit the distribution of local government half -cent sales tax revenues during the 12 months following a determination of noncompliance by the Department of Revenue as 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) or s. 200.185, the Department of Revenue and the county or municipality, dependent special district of such county or municipality, or municipal service taxing unit of such county shall follow the procedures set forth in this paragraph or paragraph (e). During the pendency of any procedure under paragraph (e) or any administrative or judicial action to challenge any action taken under this subsection, the tax collector shall hold in escrow any revenues collected by the noncomplying county or municipality, dependent special district of such county or http://www.leg,state,fl.us/statuteslindex.cfm?App_mode=Display_Statute&Search_String=&U RL=0200-0299/0200/Sections/0200.065.htm1 10/12 8/20/2015 Statutes & Constitution :View Statutes : Online Sunshine municipality, or municipal service taxing unit of such county in excess of the amount allowed by subsection (5) or s. 200.185, 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) or s. 200.185 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) or s. 200.185: 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) or s. 200.185 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 (nameof 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 shalt 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) or s. 200.185. Each taxing authority provided notice pursuant to this paragraph shall recertify compliance with this chapter as provided in this section within 15 days after the adoption of a millage at such hearing. d. The determination of the executive director shall be superseded if the executive director determines that the county or municipality, dependent special district of 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) or s. 200.185(1)-(5), 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) or s. 200.185(8). 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.Ieg.state.fl.us/statutes/i ndex.cfm?App_mode=D i splay_Statute&Search_Stri ng=&URL= 0200-0299/0200/Secti ons/0200.065.htm 1 11/12 8/20/2015 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 shall control over any special law which is inconsistent or in conflict with this section, except to the extent the special law expressly exempts a taxing authority from the provisions of this section. This subsection is a clarification of existing law, and in the absence of such express exemption, no past or future budget or levy of taxes shall be set aside upon the ground that the taxing authority failed to comply with any special law prescribing a schedule or procedure for such adoption which is inconsistent or in conflict with the provisions of this section. History. -s. 13, ch. 73.172; s. 16, ch. 74-234; ss. 1, 2, ch. 75-68; s. 19, ch. 76-133; s. 1, 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. 93-241; s. 52, ch. 94-232; s. 4, ch. 94-344; s. 41, ch. 94.353; s. 1481, ch. 95-147; s. 2, ch. 95-359; ss. 1, 2, 3, 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; s. 13, ch. 2015.2. 1 Note. -Section 13, ch. 2008-173, provides that: "(1) The executive director of the Department of Revenue is authorized, and alt conditions are deemed met, to adopt emergency rules under ss. 120.536(1) and 120.54(4), Florida Statutes, for the purpose of implementing this act. "(2) Notwithstanding any other provision of law, such emergency rules shall remain in effect for 18 months after the date of adoption and may be renewed during the pendency of procedures to adopt rules addressing the subject of the emergency rules." Copyright © 1995-2015 The Florida Legislature • Privacy Statement • Contact Us http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display Statute&Search_String=&URL=0200-0299/0200/Sections/0200.065.htm1 12/12 8/24/2015 The 2015 Florida Statutes Title XII MUNICIPALITIES 166.211 Ad valorem taxes.— Statutes & Constitution :View Statutes : Online Sunshine Select Year: 2015 Go Chapter 166 MUNICIPALITIES View Entire Chapter (1) Pursuant to s. 9, Art. VII of the State Constitution, a municipality is hereby authorized, in a manner not inconsistent with general law, to levy ad valorem taxes on real and tangible personal property within the municipality in an amount not to exceed 10 mills, exclusive of taxes levied for the payment of bonds and taxes levied for periods of not longer than 2 years and approved by a vote of the electors. (2) The assessment and collection of municipal ad valorem taxes shall be performed by appropriate officers as prescribed by general law. At any time millage rates are published for the purpose of giving notice, the rates shall be stated in terms of dollars and cents for every thousand dollars of assessed property value. History.—s. 1, ch. 73-129. Copyright © 1995-2015 The Florida Legislature • Privacy Statement • Contact Us http://www.leg,state,fl.us/StatutesA ndex.cfm?App_,node= Displ ay_Statute&Search_Stri ng=&U RL=0100.0199/0166/Secti ons/0166.21 l .htm I 1/1 8/20/2015 The 2015 Florida Statutes Statutes & Constitution :View Statutes : Online Sunshine Select Year: 2015 ® Go Title XIV Chapter 200 View Entire Chapter TAXATION AND FINANCE DETERMINATION OF MILLAGE 200.081 Millage limitation; municipalities.—No municipality shall levy ad valorem taxes against real property and tangible personal property in excess of 10 mills, except for voted levies. History.—s. 1, ch. 67-396; ss, 1, 2, ch. 69-55; s. 17, ch. 82-154. Note.—Formers. 167.441. Copyright © 1995-2015 The Florida Legislature • Privacy Statement • Contact Us http://www.leg.state.fl.us/statutes/i ndex.cfm?App_m ode=Di spl ay_Statute&Search_Stri ng=&URL=0200-0299/0200/Secti ons/0200.081.htm I 1/1 Milan Inv. Croup, Inc. v. City of Miami, --- So.3d ---- (2015) 40 Fla. L. Weekly D1258 City was statutorily authorized to levy ad 2015 WL 339026o valorem tax in city's downtown development district, even though statute granting NOTICE: THIS OPINION HAS NOT BEEN municipalities the authority to levy and collect RELEASED FOR PUBLICATION IN THE ad valorem taxes on properties within the district PERMANENT LAW REPORTS. UNTIL RELEASED, had been repealed, where savings clause IT IS SUBJECT TO REVISION OR WITHDRAWAL. preserved the substance of the authority -granting District Court of Appeal of Florida, statute and placed the provisions into a Third District. municipal ordinance, and legislature amended two statutes that acknowledged the downtown MILAN INVESTMENT GROUP, INC., etc., development authority's existence after the Appellant, authority -granting statute was repealed. West's V. F.S.A. Const. Art. 7, §§ 1(a), 9(a); Laws 1965, CITY OF MIAMI, etc., et al., Appellees. ch. 65-1090, § 1 et seq.; Laws 1971, ch. 71-29, Nos. 3D14-540> 3D14-539 3D14-53$• I May 27, § 1 et seq.; West's F.S.A. §§ 166.0497, 200.185(5)(a). 2015. Cases that cite this headnote Synopsis Background: Property owner brought class action complaint against city and its downtown development authority, among others, seeking declaratory and [2] Appeal and Error monetary relief for an allegedly unconstitutional ad Necessity of Presentation in General valorem tax levied by city in its downtown development district. The Circuit Court dismissed the action with As a general rule, the appellate court does not prejudice, which was affirmed in part and reversed in decide issues not ruled on by the trial court in part, 50 So.3d 662. On remand, the Circuit Court, the first instance. Miami—Dade County, Gisela Cardonne Ely, J., granted city summary judgment. Owner appealed. Cases that cite this headnote Holdings: The District Court of Appeal, Emas, J., held that: [i][3� Appeal and Error city was statutorily authorized to levy ad valorem tax, Necessity of Presentation in General and [2]tax did not violate constitution's uniform taxation not decide constitutional challenges not ruled on requirement. by the trial court in the first instance may be relaxed if the constitutional issues are fully Affirmed. briefed and relate to matters of law exclusively, and the full record is before the appellate court. Cases that cite this headnote West Headnotes (6) M Municipal Corporations [4] Appeal and Error Public Improvements Constitutional Questions W tl wi xt O 2015 Thomson[ Reuters, No claim to original U.S. Government Works. Milan Inv. Group, Inc. v. City of Miami, --- So.3d ---- (2015) 40 Fla. L. Weekly D1258 District Court of Appeal would reach the merits of property owner's constitutional challenge to city's ad valorem tax, despite trial court's erroneous failure to reach the constitutional issue, where parties agreed Court should decide constitutional issues, there was a complete record below, the issues were fully presented to the trial court, and the issues had been fully briefed on appeal. Cases that cite this headnote [5] Municipal Corporations Q—Power and Duty to Tax in General A municipal ordinance cannot be the source of an ad valorem tax. Cases that cite this headnote (6] Taxation Local Taxes, and Uniformity as to Same Locality City's ad valorem tax on property owners located within the downtown development district of city did not violate state constitution's requirement that all ad valorem taxation be at a uniform rate within each taxing unit, even though property owners in the downtown development district were paying different rate than other property owners in the city, where all property owners within the district were taxed uniformly, and city had legislative authority for the taxation. West's F.S.A. Const. Art. 7, § 2; Laws 1965, ch. 65-1090, § 1 et seq.; Laws 1971, ch. 71-29, § 1 et seq. Cases that cite this headnote Attorneys and Law Firms Linda L. Carroll, Miami, for appellant. R.A. Cuevas, Jr., Miami—Dade County Attorney, and Jorge Martinez—Estevez, Assistant County Attorney; Victoria Mendez, City Attorney, and John A. Greco, Deputy City Attorney, and Warren Bittner, Deputy Emeritus; Cole, Scott & Kissane and Thomas E. Scott, Sr., and Scott A. Cole, for appellees. Before WELLS, EMAS and SCALES, JJ. Opinion EMAS, J. *1 Milan Investment Group, Inc., individually, and on behalf of all others similarly situated' ("Milan"), appeals three final summary judgment orders entered by the trial court, in three separately -filed cases below, all in favor of the City of Miami ("City"), Miami Downtown Development Authority Board ("DDA"), the Miami—Dade County Property Appraiser ("Property Appraiser"), the Miami—Dade Tax Collector ("Tax Collector"), and the Florida Department of Revenue ("DOR") (collectively referred to as "Appellees").' We conclude that the City is constitutionally authorized to levy the ad valorem taxes at issue, and thus, affirm the trial court's summary judgment orders. BACKGROUND On December 16, 2008, Milan filed a class action complaint for declaratory, equitable, monetary and other relief against Appellees (Case No. 08-77800). Milan, a real property owner in the City's "central business district,"' asserted in its complaint that it, and other similarly situated property owners, had been unconstitutionally taxed by the City an additional one-half mill ad valorem tax for the 2008 tax year." The tax was levied by the City pursuant to City Ordinance 13029, passed in September 2008, which assessed a tax of one-half mill on the dollar valuation of all property located within the boundaries of the City's "Downtown Development District." This ordinance was enacted pursuant to Chapter 65-1090, Florida Laws, which, according to the City, authorized it to impose up to an additional one-half mill on property located in the City's central business district.' Chapter 65-1090 was enacted by the Legislature in 1965, for the purpose of establishing "a downtown development authority to prevent further deterioration in the central business district and correct existing conditions in any WbstlawNexr @ 2015 Thomson Reuters. No claim to original U.S. Government Works. 2 Milan Inv. Group, Inc. v. City of Miami, -p- So.3d ---- (2015) 40 Fla. L. Weekly D1258 municipality of the state having a population in excess of two hundred and fifty thousand (250,000) inhabitants." It authorized municipalities, such as the City, to "create and establish a downtown development authority" to, among other things, "plan and propose, within the downtown area, public improvements of all kinds ... which may be necessary or appropriate to the execution of any such plan which ... will aid in the economic growth of the downtown area."' Further, the municipality's "governing body"' was "authorized to levy an additional ad valorem tax on all real and personal property in the downtown district not exceeding one-half mill on the dollar valuation of such property for the purpose of financing the operation of the Authority." Pursuant to chapter 65-1090's authority, the City enacted Ordinance No. 7370, which established a downtown development authority ("DDA"), effective November 17, 1965, and authorized the City Commission to levy up to one half mill ad valorem tax on all real and personal property located within the designated DDA boundaries. Thereafter, the City expanded the geographic boundaries of its DDA on three separate occasions: July 8, 1983, April 27, 1989, and December 12, 2002, The City assessed the one-half mill ad valorem tax on properties located within the DDA every year from 1965 to the present. *2 In 1971, the Florida Legislature enacted a general law, chapter 71-29, Florida Laws, whose purpose was to repeal numerous Florida general laws of local application. Included within this comprehensive repealing statute was chapter 65-1090. Section 3 of chapter 71-29, however, preserved the DDA in a savings clause.' Thereafter, the DDA continued to function under the City's annual levies of an ad valorem tax that derived from chapter 65-1090. Subsequently, the Florida Legislature amended two statutes to update the underlying authority for the DDA. In 1999, the Legislature amended section 166.0497 of the Florida Statutes to allow the DDA's governing body to "alter, amend or expand the boundaries" of the DDA. In 2008, the Legislature amended section 200.185(5)(a) 2. to confirm that the governing body with the authority to approve certain DDA millage is the governing body of the municipality. In its complaint, Milan sought to have the court determine (1) that chapters 65-1090, 71-29, and 99-208 § 36, Florida Statutes, were unconstitutional; (2) that the City's levying of the one-half mill ad valorem tax on property in the central business district was unconstitutional and illegal; (3) that the DDA ordinance had been repealed; and (4) that the DDA was not an independent special district. Further, Milan sought to enjoin the City and the DDA from operating the DDA or levying and collecting any further sums in excess of the tax burden imposed by the City generally. Finally, Milan sought a refund, on behalf of all members of the Class, of "all sums illegally collected."' Appellees moved to dismiss Milan's complaint below, asserting, inter alia, that its claims were barred by: (1) the sixty-day non -claim statute pursuant to section 194.171(2), Florida Statutes (except for the current year's tax bill); and (2) the general four-year statute of limitations for actions challenging a local government ordinance or resolution, section 95.11(3)(c), Florida Statutes (2009). The trial court granted Appellees' motion to dismiss with prejudice, finding the four-year statute of limitations had ran before the filing of the complaint because the cause of action accrued no later than 2002, the date the DDA's boundaries were last expanded, as alleged in Milan's complaint. Milan appealed the dismissal, and this Court affirmed in part, reversed in part, and remanded for further proceedings in the trial court. Milan Inv. Grp., Inc. v. City of Miami, 50 So.3d 662 (Fla. 3d DCA 20 10) ("Milan I"). In Milan I, this court recognized that "[t]he central issue before the trial court at this procedural stage was whether Milan Investment's challenge—intended for eventual certification as a class action—was barred by the four-year statute of limitations and this Court's decision in Paresky v. Miami Dade Board of County Commissioners, 893 So.2d 664 (Fla. 3d DCA 2005)." In resolving the issue, this Court held that the trial court correctly determined that the four-year statute of limitations in section 95.11(3), Florida Statutes, barred Milan's "challenges to the establishment of the DDA and its boundaries," because "[t]hose allegedly -unconstitutional statutes and ordinances were enacted six years before ... Milan Investment's lawsuit was filed." We held, however, that "[i]n the case of the separate and later City ordinance imposing the half -mill DDA levy for the fiscal year beginning October 1, 2008, ... the challenged ordinance was enacted by the City within the limitation period and thus the challenge is not time-barred." Accordingly, we affirmed "the final summary judgment as it pertain[ed] to the state and municipal actions establishing the DDA and its territorial boundaries," but "reverse[d] that portion of the judgment determining that the four-year statute of limitations barred Milan Investment's constitutional challenge to the 2008 ordinance" and remanded for further proceedings. Milan, 50 So.3d at 664. WbstlamvNexr a 2015 Thomson Reuters. No claim to original U.S. {government Works. 3 Milan Inv. Croup, Inc. v. City of Miami, --- So.3d ---- (2015) 40 Fla. L. Weekly D1258 *3 On remand, Milan filed an amended complaint, wherein it again asserted the 2008 ordinance levying the DDA tax was unconstitutional, but also included the 2009 and 2010 ordinances levying the DDA tax on its properties for the 2009 and 2010 tax years.10 Milan sought, on its own behalf and on behalf of the alleged class, declaratory relief, money damages and/or refunds of the taxes (which it had already paid), and also sought relief under the Federal Civil Rights Act, 42 USC § 1983. Appellees again moved to dismiss, but the motion was denied. Milan also filed a second lawsuit against the Appellees (Case No. 11--40596), seeking the same relief for the 2011 tax year; and a third lawsuit (Case No. 12-48708), seeking the same relief for the 2012 tax year. Appellees filed motions for summary judgment in all three cases, which had been assigned to the same circuit court judge. Milan also moved for summary judgment in all three cases, and after a hearing on May 15, 2013, the trial court granted summary judgment in favor of Appellees, and denied Milan's motions for summary judgment. Specifically, the trial court determined that the Third District Court of Appeal, in Milan I, "foreclosed" Milan's claim that there was no valid authorization for the ordinance when it said "[t]he City has the authorization, but not the obligation, to impose the special levy of up to a half -mill to fund the DDA." Milan I, 50 So.3d at 664. The court entered final judgments in favor of Appellees by separate order in each of the three cases, and these consolidated appeals followed. ANALYSIS " [11 [21 [31 [4] The City's authority to impose an annual ad valorem tax to fund the DDA originates in the Florida Constitution. Both Article VII, §§ 1(a) and 9(a) of the Florida Constitution require that the tax be authorized by "law"—in other words, by an act of the Florida Legislature. The requisite legislative enactment can be found in chapter 65-1090, Laws of Florida. Chapter 65-1090 was the original legislation establishing the DDA and granting municipalities such as the City the authority to levy and collect an ad valorem tax on property located within the boundaries of the DDA. Section 11 of chapter 65-1090 provides that "the governing body is authorized to levy an additional ad valorem tax on all real and personal property in the downtown district not exceeding one-half mill on the dollar valuation of such property for the purpose of financing the operation of the Authority." Nonetheless, Milan alleges that subsequent legislation—namely chapter 71-29, Laws of Florida—repealed chapter 65-1090, thereby terminating the City's authority to levy the DDA's ad valorem tax. However, although chapter 71-29 eliminated chapter 65-1090 from the roster of Florida's laws, through an express savings clause chapter 71-29 preserved the substance of chapter 65-1090, including a preservation of the City's authority to levy the DDA's ad valorem tax. [5] The savings clause in chapter 71-29 placed the provisions of chapter 65-1090 into a municipal ordinance.12 As a general law, chapter 71-29 carries out and implements the intent of Article VII, § 9(a) of the Florida Constitution. We find uninterrupted authority for the City's ad valorem taxation to fund the DDA, from the Florida Constitution through chapters 65-1090 and 71-29, and down to the municipality. *4 Existing legislation, passed subsequent to chapter 71-29, also supports the conclusion that the Florida Legislature did not intend to repeal the authority granted to the City to levy the one-half mill tax for DDA property. See § 166.0497, Fla. Stat. (2008) (authorizing "the governing body of a municipality that has created a downtown development district pursuant to chapter 65-1090" to adopt an ordinance altering, amending or expanding the district's boundaries.); § 200.185(5)(a) 2., Fla. Stat. (2008) (recognizing that the governing body of the municipality is the governing body of the DDA for the levy of millage). Since preserving the DDA in 1971, the Legislature has on two occasions amended statutes that acknowledge the DDA's existence. It would make little sense for the Legislature to allow a municipality to alter, amend or expand the boundaries of a district, but prohibit taxation to fund the operation of the district. Nor would it make sense to assure the district's governing body's authority to levy certain millage that it otherwise would have no authority to levy. These legislative actions in 1999 and 2008 must be harmonized with chapters 65-1090 and 71-29. Forsythe v. Longboat Key Beach Erosion Control Dist., 604 So.2d 452, 455 (Fla. 1992). [6] Finally, Milan alleges that the additional ad valorem tax the City levies on property owners located within the DDA violates Article VII, section 2 of the Florida Constitution. This provision requires that "[a]ll ad valorem taxation shall be at a uniform rate within each taxing unit[.]" Art VII, § 2, Fla. Const. Milan argues that DDA property owners are paying at a non-uniform rate as compared to other property owners of the City. WestlmvNext' Oc 2015 Thomson Reuters. No claim to original U.S. Government Works. 4 Milan Inv. Group, Inc. v. City of Miami, --- So.3d ---- (2015) 40 Fla. L. Weekly D1258 Chapter 65-1090 authorized the levy on property owners within the DDA of not more than a one-half mill in ad valorem taxes. This additional tax is tethered to the municipal purpose that underlies the DDA: the continuing improvement of the City's central business district. In Gallant v. Stephens, the Florida Supreme Court upheld the constitutionality of an additional ad• valorem tax in an analogous situation. Gallant v, Stephens, 358 So.2d 536 (F1a.1978). In Gallant, a county established a municipal service taxing unit and levied additional millage on county property owners for municipal services provided by the county. As in the instant case, the local government itself levied the additional millage within a defined geographical area; and approval of the additional millage by a referendum of the area property owners was not required by the authorizing legislation. The Court held that the uniformity of taxation requirement of Article VII, Footnotes section 2 was not violated because all of the property owners within the municipal service taxing unit were taxed uniformly. Id. at 540-41. The Constitution's uniformity requirement does not inhibit a taxing authority, such as the City, from levying additional ad valorem taxes so long as there is legislative authority for the taxation. *5 Accordingly, we hold that the City was authorized, and continues to be authorized, to levy the ad valorem taxes in the City's downtown development area, and affirm the trial court's orders entering summary judgment in favor of the City. All Citations --- So.3d ----, 2015 WL 3390260, 40 Fla. L. Weekly D1258 1 Milan sought class certification below, but the trial court did not rule on the motion and it is not an issue in this appeal. 2 Although three separate appeals were filed, this Court consolidated the appeals for all purposes on June 27, 2014, 3 The term "central business district" was defined by the Florida Legislature,in 1965, with the passage of Chapter 65-1090, Laws of Florida, as "the area in a municipality establishing an authority zoned and used principally for business." 4 Milan sought class certification on behalf of "all persons or entities that were subject to the loss of their money or property by way of taxation for or on behalf of the DDA and that paid such tax." 5 The City Commission annually adopts an ordinance for the purpose of levying the DDA tax to properties within its borders. 6 The term "downtown" was defined in Chapter 65-1090 as "a specifically defined area or zone of the city in the central business district, established by the governing body of the municipality." 7 The term "governing body" was defined in chapter 65-1090(1) as "the elected body of a municipality, having legislative powers." 8 The savings clause reads as follows: "(3) All of the enumerated chapters contained in section 2 affecting a particular municipality or municipalities shall become an ordinance of that municipality on the effective date of this act, subject to modification or repeal as are other ordinances." 9 It is not clear from the complaint whether Milan sought a refund on behalf of itself or any class members for taxes paid in the years prior to 2008, but it appears so since it sought a refund "of all sums illegally collected." 10 Ordinance No. 13100 was adopted on September 24, 2009 and Ordinance No. 13205 was adopted on September 27, 2010. 11 The trial court determined it was "foreclosed" from reaching the constitutional issue by this court's opinion in Milan L This was in error, because the constitutional issue was never raised in, nor decided by, this Court. The only issue before the appellate court in Milan 1 was whether Milan's claims were barred by the statute of limitations. We recognize that, as a general rule, this Court does not "decide issues not ruled on by the trial court in the first instance." Akers v. W tl wN €t' O 2015 Thomson Reuters. No claim to original U.S. Government Works. 5 Milan Inv. Group, Inc. v. City of Miami, --- So.3d ---- (2015) 40 Fla. L. Weekly D1258 City of Miami Beach, 745 So.2d 532 (Fla. 3d DCA 1999). This is especially true of constitutional challenges. Glendale Fed. Sav, and Loan Assn v. State, Dept. of Ins., 485 So.2d 1321 (Fla. 1 st DCA 1986). This rule "may be relaxed if the constitutional issues are fully briefed and relate to matters of law exclusively, and the full record is before the court." Id. at 1325 (internal citations omitted). In the instant case, the parties are in agreement that this Court should decide the constitutional issues, as there is a complete record below and the issues were fully presented to the trial court and have been fully briefed on appeal. Given the unique posture of this case, and our de novo standard of review, we exercise our discretion and reach the merits of the issues raised. We do so, however, in full recognition that such an exercise of discretion represents the rare exception to the general rule. 12 The role and significance of the ordinance appears to be the genesis of Milan's concern. As Milan correctly points out, a municipal ordinance cannot be the source of an ad valorem tax. See, e.g., State v. City of Port Orange, 650 So.2d 1 (Fla.1994) (citation omitted). In this case, however, the City is not originating the tax; the savings clause is preserving within the municipality an authority to tax that is already established by state legislation. n 2015 Thomson Reuters. No claim to original U.S. Government Works. WDM*,M UG 2015 Thomson Reuters. No claim to original U.S. Government Works. 6 MIAMI-DADE COUNTY PROPERTY APPRAISER JULY 1, 2015 - CERTIFICATION OF TAXABLE VALUE 2014 2015 R PRELIMINARY TAXABLE VALUE NET NEW IIS E1L PERCENT TAXABLE BEFORE NEW PERCENT TAXABLE CHANGE TAXING AUTORITY VALUE CONSTRUCTION CHANGE VALUE FROM 2014 01 MIAMI 35,284,841,538 39,416,120,747 11.71% 486,937,881 s 13.09% 011 MIAMI ( DDA) 13,425,192,335 14,837,797,770 10.52% 292,999,233 12.70% 02 MIAMI BEACH 27,103,871,420 30,430,853,418 12.27% 267,037,447 _ - 13.26% 0201 MB NORMANDY SHORES 134,363,196 152,073,308 13.18% 1,138,178 14.03% 03 CORAL GABLES 12,855,416,730 13,599,630,146 5.79% 92,973,467 6.51% 04 HIALEAH 7,307,031,936 7,740,468,432 5.93% 118,315,921 ' , '' 7.55% 05 MIAMI SPRINGS 946,504,898 978,800,563 3.41% 6,939,750" :__ 4.15% 06 NORTH MIAMI 2,202,009,476 2,387,385,528 8.42% 5,791,134 -� ` 8.68% 07 NORTH MIAMI BEACH 1,869,066,109 1,996,142,875 6.80% 4,443,988"C30 7.04% 08 OPA-LOCKA 661,065,490 699;410,013 5.80% 4,164,629 4i '- ` 6.43% 09 SOUTH MIAMI 1,480,600,491 1,561,013,126 5.43% 9,734,543 6.09% 10 HOMESTEAD 1,948,800,658 2,090,217,387 726% 48,092,158 1 4 " 9.72% II MIAMI SHORES 829,792,898 901,210,279 8.61% 418,797 8.66% 12 BAL HARBOUR 3;954,448,059 4,247,793,796 7.42% 1,511,204 7.46% 13 BAY HARBOR ISLANDS 698;927,405 782,770,830 12,00% -4,705,006 11.32% 14 SURFSIDE 1,336;876,007 1,464,283,435 9':53% 38,471,785 12.41% 15 WEST MIAMI 302,065,301 320,760,746 6.19% -763.657 === ' '$ 5,94% 16 FLORIDA CITY 410,253,724 423,964,430 3.34% 4,998,828 4,56% 17 BISCAYNE PARK 144,488,417 159,422,312 10.34% 606,384 10.76% 18 EL PORTAL 98,982,587 110,906,632 12.05% 3,301,945 " _ ,: ,a 15.38% 19 GOLDEN BEACH 760,202,266 826,199,761 8.68% 22,250,005. 11,61% 20 PINECREST 3;913;545,312 4,095,057,004 4.64% 17,524,262 5.09% 21 INDIAN CREEK 448,1.91,779 503,552,540 12.35% -1,478,189 12.02% 22 MEDLEY 1,762,783,339 1,859,726,894 5.50% 2,561,703 23 N. BAY VILLAGE 747,944,185 832,552,896 11.31% -233.928 11.28% 24 KEY BISCAYNE 6;697,657,229 7,157,995,006 6.87% 563,753,618 '- }5: "-- 15.29% 25 SWEETWATER 1,316,221,489 1,392,304,460 5,78% 49,485,964 j 9.54% 26 VIRGINIA GARDENS 235,812,481 242,192,938 2.71% 75,463 2.74% 27 HIALEAH GARDENS 948,254,382 1,008,016,204 6.30% 10,148,303 - 7.37% 28 AVENTURA 8,394,311,130 9,084,568,170 8.22% 10,393,932. I e 5 8.35% 30 UNINCORPORATED 58,426,240,330 61,820,966,823 5.81% 626,205,244 - ": 4 6.88% 31 SUNNY ISLES BEACH 7,679,258,783 8,684,155,480 13.09% 275,651,745 r 16.68% 32 MIAMI LAKES 2,574,960,124 2,686,709,324 4.34% 4,387,103 = _ 1 _ 4.51% 33 PALMETTO BAY 2,462,237,138 2,552,055,874 3.65% -742.681 I= 3.62% 34 MIAMI GARDENS 3,444,897,103 3,626,944,476 5.28% -40,708,358 4.10% 35 DORAL 9,505,953,555 9,984,559,118 5.03% 171,390,659 36 CUTLER BAY 1,912,558,887 2,059,278,422 7.67% 21,926,1.92 I' 8.82% COUNTY -WIDE 210,544,758,410 227,508,987,212 8.10% 2,820,204,278 9.44% FIRE AND RESCUE 121,395,319,598 129,365,610,937 6.57% 1,291,186,044 - 7.63% LIBRARY 192,454,621,389 208,197,601,682 8.18% 2,656,614,312 9.56% SCHOOL BOARD 234,803,018,608 259,304,573,808 10.43% 2,822,883,080 11.64% S FL WATER MNGT DIST 212,615,559,479 229,657,050,616 8,02% 2,822,554,162 ?,; 9.34% FL INLAND NAV DIST 212,615,559,479 229,657,050,616 8.02% 2,822,554,162 9.34% THE CHILDREN'S TRUST 212;615,559,479 .229,657,050,616 8,02% 2,822,554,162 9.34%