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Home My WebLink AboutBack-Up from Law DepartmentFlsenate Archive: Statutes & Constittition > View Statutes page i of 23 Horne Select year: 2013 Session Tw.o. Committee publications Historicat Information The 2013 Florida Statutes Statutes � _ ._ ." n..... •...•..... _.. ... . Dge- X V Chapter 2.00 View satire ha ter i lsenate.gov TAXATION AND FINANCE DETERMINATION OF MILLACE CHAPTER 200 oto DETERMINATION OF MILL,AGE rll �c • i•.,,•,. w, 200,001 Millages; definitions and general provisions, 200,011 Duty of county commissioners and school board In setting rate of taxation. 200.065 Method of fixing millage, session: aato " i 200.066 Newly created tax units. chamber: �sen� ft 200.068 Certification of'compliance with this chapter. 200,069 Notice of proposed property taxes and non -ad valorem assessments. Sarfh To 200071 Limitation of millage; counties. .5 200,081 Mitlage limitation; municipalities. r 200,091 Referendum to increase millage. Year wr 200.101 Referendun for millage in excess of limits. ao93 200.14.1 Wilago following consolidation of city and county functions, Snarch To rriv 200.151 Millage to replace last revenue. ' se Thr' 200,171 Mandamus to levy tax; limitations. 200.181 Bond payments; tax levies; restrictions. 200.185 Maximum millage rates for the 2007°2008 and 2008.2009 fiscal years, 200,001 Millages; definitions and general provisions.. (1) County millages shall be composed of four categories of mitlage rates,, as follows; (a) General county millage, which shalt be that nonvoted mitlage rate set by the governing body of the'county, (b) County debt service mitlage, which shall be that millage rate necessary to raise taxes for debt service as authorized by a Yate of the electors pursuant to s. 12, Art. VII of the State Constitution, (c). County voted millage, which shall be that millage rate set by the governing body of the county as authorized by a vote of the electors pursuant to s. 9(b), Art. VII of the State Constitution. (d) County dependent special district mitlage, as provided 1n subsection (5). (2) Municipal millages shall be composed of four categories of millage rates, as follows; (a) General municipal millage, which shall be that nonvoted millage rate set by the governing body of the municipality. (b) Municipal debt service millage, which shall be that millage rate necessary to raise taxes for debt service as authorized by a vote of the electors pursuant to s. 12, Art, VII of the State Constitution. (c) Municipal voted mitlage, which shall be that millage rate set by the governipg body of the municipality as authorized by a vote of the electors pursuant to s, 9(b), Art. VII of the State Constitution. bttp /laroliive.flsotlaic,gov/Statutes/iiidex,cfm7Apla_piode=,Display_8tatute&(JRL =0200-0... 7/14/2014 lilsenate Arcl-Ave; Statutes & Constitution> Vier Statutes Page 2 of 23 (d) Municipal dependent special district millage, as provided in subsection (5), (3) School millages shalt be composed of five categories of mitlage rates, as follows: (a) Nonvoted required school operating millage, which shall be that nonvoted mil(age rate set by the county school board .for current operating purposes and imposed pursuant to S. 1011.60(6), (b) Nonvoted .discretionary school operating millage, which shall be that nonvoted mitiage rate •set by the county school board. for operating purposes other than the rate imposed pursuant to S. 1011,60(6) and other than the rate authorized in s, 1011.71(2)> (c) Voted district sghoot operating millage, which shalt be that millage rate set by the district school board for current school operating purposes as authorized by the electors pursuant to s. 9 (b), Art, VII of the State Constitution. (d) Nonvoted district school capital improvement millage, which shall be that millage rate set by the district school board for capital improvements as authorized in s. 1011.71(2). (e) Voted district school debt service millage, Which shall be that millage rate set by the district school board as authorized by a vote of the electors pursuant to s, 92, Art. VII of the State Constitution, (A) independent special district mitlage shall be that millage rate set by the governing body of an independent special district, which shall be identified; (a) As to whether authorized by a special act approved by the electors pursuant to s. 9(b), Art. VII of the State Constitution, authorized pursuant to s, 15, Art. Xii of the, State Constitution, or otherwise authorized; and (b) As to whether levied -countywide, less than countywide, or on a multicounty basis, (5) Dependent special district millage shall be that millage rate set by the board of county commissioners or the governing body of a municipality, ex officio or otherwise, which shalt be identified as to the area covered; as to the taxing authority to which the district is dependent; and as to whether authorized by a special act, authorized by a special act and approved. by the electors, authorized pursuant to s, 15, Art, Xii of the State Constitution, authorized by s. 125.01(1) (q), or otherwise authorized, (6) At any time millage rates are published for the purpose of giving notice, the rates shall be stated in terms of dollars and cents per thousand dollars of assessed property value, (7) Millages shalt be fixed only by ordinance or resolution of the governing. body of the taxing authority in the manner specifically provided by general law or by special act, (8)(a) "County" means a political subdivision of the state as established pursuant to s.1, Art. VIII of the State Constitution. (b) "Municipatity" means a•municipality created pursuant to general or special law but excludes metropolitan and consolidated governments as provided in s, 6(e) and (f), Art, Vill of the State Constitution, which shall be considered county governments, Such municipality must have held an election for its legislative body pursuant to law and established such a legislative body which meets pursuant to law. (c) "Special district" means a special district as defined in s. 189.403(1), (d) "Dependent special district" means a dependent special district as defined in s. 189'.403(2), Dependent special district millage, when added to the millage of the governing body to which it is dependent, shalt- not exceed the maximum millage applicable to such governing body. (e) "Independent special district" means an independent special district as defined in s, 189.403(3), with the exception of a downtown development authority established prior to the effective date of the 1968 State Constitution as an independent body, either appointed or elected, regardless of whether or not the budget is approved by the local governing body, if the district Levies- a millage authorized as of the effective date of the 1968 State Constitution. Independent special district millage shalt not be levied in excess of a millage amount authorized by general law and approved by vote of the electors pursuant to s. 9(b), Art, VN of the State Constitution, except for those independent special districts levying mitlage for water management purposes as provided in that section and municipal service taxing units as specified in s. 125.01(1)(q) and (r). However, independent special district millage authorized as of the date the 1968 State Constitution became effective need not be so, approved, pursuant to s. 2, Art, Xli of the State Constitution. lxttpt//arohive.flsen,,ite.g,ov/Statutes/rode.x.efin?Appji ode=DisplaywSta1u.tec5'cT.TRL=0200-0.., 7/14/2014 Flsenato Archive; Statutes & Constitzttioia > View Statutes Page 3 of 23 (f) "VotO millage" or "voted levies" means ad valorem taxes in excess of maximum mitlage amounts authorized by law approved for periods not longer than 2 years by vote of the electors pursuant to S. 9(b), Art, Vilof the state Constitution or ad valorem taxes levied for purposes provided in s,'12, Art, Vtl of. the State Constitution. "Voted millage" does not include levies approved by vgter referendum not required by general law or the State Constitution. (g) "Aggregate millag e rate" means that millage rate obtained from the quotient of the sum of all ad valorem taxes levied by the governing body of a county or municipality for countywide or municipality -wide purposes, respectively, plus the ad valorem taxes levied for all districts dependent to the governing body divided by the total taxable value of the county or municipality, (h) "Dedicated increment value" means the proportion of the cumulative increase in taxable value Within a defined geographic area used to determine a tax increment amount to be paid to a redevelopment trust fund pursuant td s. 153,387(2)(a) or to be paid or applied pursuant to an ordinance, resolution, or agreement to fund a projector to finance essential infrastructure. Upon creating any obligation for payment to a redevelopment trust fund or otherwise pursuant to an ordinance, resolution, or agreement to fund a project or to finance essential infrastructure based on an increase in assessed value, the taxing authority shall certify to the property appraiser the boundaries of the designated geographic area and the date of the most recent assessment roU used in connection with the taxation of such property prior to creation of the obligation. If the increment amount payment is not based on a specific proportionof the cumulative increase In taxable value within a defined geographic area, such value shalt be reduced by multiplying by a proportion calculated by dividing the payment in the prior year, if any, by the product of the millage rate In the prior year and the cumulative increase in taxable value within the defined geographic area in the prior year. For tax years beginning on or after January 1, 2008, information provided to the property appraiser after May 1 of any year may not be used for the current year's certification. (i) "per capita Florida personal income" means Florida nominal personal income for the four quarters ending the prior September 30, as published by the Bureau of Economic Analysis of the United States Department of Commerce, or its successor, divided by the prior April 1 official estimate of Florida resident population pursuant to s, 186.901, which shall�be reported by the Office of Economic and Demographic Research by April 1 of each year. (j) "Total cpuntyad valorem taxes levied" means all property taxes other than voted levies levied by a county, any municipal service taxing units of that county, and any special districts dependent to that county in a fiscal year, '(k) "Total municipal ad valorem taxes leyied" means all property taxes other than voted levies. levied by a municipality and any special districts dependent to that municipality in a fiscal year, (t) "Maximum total county ad valorem taxes levied" means the total taxes levied by a county, municipal service taxing units of that county, and special districts dependent to that county at their individual maximum miUages, calculated pursuant to s, 200.065(5)(a) for fiscal years 2009- 2010 0092010 and thereafter and pursuant'to s. 200.185 for fiscal years 2007.2008 and 2008-2009, (m) "Maximum total municipal ad valorem taxes levied" meansthe total taxes levied by a municipality and special districts dependent to that municipality at their individual maximum millages, calculated pursuant to s. 200,065(5)(b) for fiscal years 2009.2010 and thereafter and by s, 200.185 for fiscal years 2007-2008 and 2008-2009. History.—s. 9, ch, 73.349; s. 27, ch. 80-274; s, 13, ch. 82.1"$4; s. 9, ch. 83.204; s. 60, ch. 83,217; ss, 1, 2, ch. 86- '1553; s, 3, ch. 87.103; s, 6, ch. 87.239; s, 57, ch. 89.169, s.1, ch, 90.172; s, 43, ch. 90288; s. 51, ch. 54.732; s, 914, ch. 2007.387; s.1, ch, 2007321; s. 86, ch. 2008.4. Nota, --Former s, 200,191. 200.011 Duty of county commissioners and school board in setting rate of taxation,— (I) The county commissioners shall determine the amount to be raised for alt county. purposes, except for county school. purposes, and shall enter upon their minutes the rates to be levied for each fund respectively, together with the rates certified to be levied by the board of county commissioners for use of the county, special taxing district, board, agency, or other taxing unit within the county for which the board of county commissioners is required by law to levy taxes, hx tp;//are.hive.f seiiate.govIStstvtteslindox.cfm?Apj? iiioho=Displa3r_Statutec4 LTJ,=0200.0... 7/1.4/2014 Flsen.ate Archive,: Statutes & Constituti0i.'i } View Stawtes 'age 4 of 23 (2) The county commissioners shall ascertain the aggregate rate necessary to cover alt such taxes and certify the same to the property appraiser within 30 days after the adjournment of the value adjustment board, The property appraiser shall carry out the full amount of taxes for alt county purposes, except for school purposes, under one heading in the assessment roll to be provided for that purpose, and the county commissioners shaEl notify the clerk and auditor and tax collector of the county of the amounts to be apportioned to the different accounts out of the total taxes levied for all purposes, (3) ' The county depository, in issuing receipts to the tax collector, shall state 11) each of his or her receipts, which Shall be in duplicate, the amount deposited to each fund out of the deposits made with it by the tax collector. When any such receipts shall be given to the tax collector by the county depository, the tax collector shalt immediately file one of the same with the clerk and auditor of the county, who shall credit the same to the tax collector with the amount thereof and make out and deliver to the tax collector a certificate setting forth the payment in detail, as shown by the receipt of the county depository. (4) The county commissioners and school board shall file written statements with the property appraiser setting forth the boundary of each special school district and the district or territory in which other special taxes are to be assessed, and the property appraiser shalt, upon receipt of such statements and orders from the board of county commissioners.and school board setting forth the rate of taxation to be levied on the real and personal property therein, proceed to assess such property and enter the taxes thereon in the assessmentrolls to be provided for that purpose. (5) The property appraiser shall designate and separately identify by certificate to the tax collector the rate of taxation to be levied for the use of the county and school board and the total rate of taxation for all other taxing authorities in the county, (6) The board of county commissioners shall certify to the property appraiser and tax cottector the millage rates to be levied for the use of the county and special taxing districts, boards, and authorities and alE other taxing units within the county for which the board of county commissioners is required by law to levy taxes, The district school board, each municipality, and the governing board or governing authority of each special taxing district or other taxing unit within the county the taxes of which are assessed on the tax roll prepared by the property appraiser, but for which the board of county commissioners is not required, by law to levy taxes, shdtl certify to the property appraiser and tax collector the mi(lage rate set by such board, municipality, authority, special taxing district, or taxing unit. The certifications required by this subsection shalt be made within 30 days after the value adjustment board adjourns. History. -s. 2, ah. 4885,1901; GS 532; s. 30, ch. 5596, 1907; RGS 731; CGL 937; s, 6; ch, Z0722, 1941; s. 1, ch. 67- 227; s. 1, ch, 67.512; ss. 1, 2, ch. 69.55; s. 1, ch. 69.300; s. 36, ch, 71385; s. 18, ch. 76.133; s, 1, ch. 77-102; s, 1, ch. 77-248; s. 90, ch. 79.400; s. 71, ch, 82-226; s, 164, ch. 91.112; s, 1048, ch. 95.147, Note.—Formers, 193.31. 200.065 Method of fixing, mitlage.- 0) 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 shalt include a copy of the statement required to be submitted under s, 195.073(3), as applicable to that taxing authority. The form on which the certification is made shalt include instructions to each taxing authority describing the proper method of computing a mittage rate which, exclusive of new construction, additions to 5truct6res, 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 appiied-as a consequence of an obligation measured by the dedicated increment value. That millage rate shall be known as the "ro(led-back rate." The property appraiser shalt 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 littp://axohi-ve,nse'zte.gov/St�itutos/index.efiii7Apla—xaaocie=TJ s lay_S'tatute&URL,-0200-0..., 7/14/2(}14 lalsenate Aarcbive; Statutes & Constitution > View Statutes Page 5 d23 municipal service taxing unit, and each independent special district describing the proper method of computing the millage rates and taxes levied as specified in subsection (5). The Department of Revenue shalt prescribe the instructions and forms that are necessary to administer this subsection and subsection (5). The information provided pursuant to this subsection 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 fol.Lowing procedure: (a)1. Upon preparation of a tentative budget, but prior to adoption thereof, each taxing authority shalt compute a proposed millage rate necessary to fund the tentative budget other than the portion of the budget to be funded from sources other than ad valorem taxes. h1 computing proposed or finai.mMage rates, each taxing authority shall utilize not less than 95 percent of the taxable value certified pursuant to subsection (1), 2. The tentative budget of the county commission shalt be prepared and submitted in accordance with s. 129,43. 3. The tentative budget of the school district shall be prepared and submitted in accordance with chapter 1011, provided that the date of submission shalt not be later than 24 days after certification of value pursuant to subsection (1). 4. Taxing authorities other than the county and school district shall prepare and consider tentative and fin6t budgets in accordance with this section and applicable provisions of law, including budget procedures applicable to the taxing authority, provided such procedures do not conflict with general law. (b) Withfn 35 days of certification of value pursuant to subsection (1), each taxing authority shalt advise the property appraiser of its proposed millage rate, of its rolled -back rate computed pursuant to subsection (1), and of the date, time, and place at which a public hearing Wilt 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. MUM The deadline for mailing the notice shall be the later of 55 days after certification of value pursuant to subsection (1) or 14 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 shalt 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) forthe 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 miltage rate. Friar 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 mitlage 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 mitkage rate and budget. A public hearing to finalize the budget and adopt a millage rata shaft 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 govverning body of the taxing authority lattp:llarohive.-lsex).ate.gov/State.ate,s/index.oftu?Appjnode�-Display_Statute&URL,=0200.0.., 7/14/2014 Fls=EO Ax:cW-ve: Statutes & Constitution > View Statutes Page 6 of 23 shall amend the adopted tentative budget as it sees fit, adopt a final budget, and adopt a resolution or ordinance stating the mitlage rate to be levied. The resolution or ordinance shall state the percent, if any, by which the mitlage rate to, be levied exceeds the rotted 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 shalt be by separate votes, ror each taxing authority levying mitlage, the name of the taxing authority, the rolted�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 (fl), each taxpayer within the jurisdiction of the taxing authority shalt be sent notice by first-class mail of his or her taxes under the tentatively adopted millage rate and his or her taxes under the previously proposed rale. 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 is days. (e),I. In the hearings required pursuant to paragraphs (c) and (d), the first substantive issue discussed shalt be the percentage increase in millage over the rotted -back rate necessary to fund the budget, if any, and the specific purposes for which ad valorem tax revenues are being increased. During such discusston, the governing body shall hear comments regarding the proposed increase and explain the reasons for the propos6d increase over the rolled -back rate. The general public shall be allowed to speak and to asic questions prior to adoption of any measures by the governing body. The governing body shalt 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 shalt be held on a Sunday. The county commission shall not'schedute 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, foltowing such discussion and adoption of levies and budgets for the superior taxing authority. A taxing authority may adopt the tax levies for all of its dependent special taxing districts, and may adopt the budgets for all of its dependent special taxing districts, by a single unanimous vote, However, if a member of the general public requests that the tax levy or budget of a dependent special taxing district be separately discussed and separately adopted, the taxing authority shalt discuss and adopt that tax levy or budget separately. if, due to circumstances beyond the control of the taxing authority, the hearing provided for in paragraph (d) is recessed, the taxing authority shalt publish a notice in a newspaper of general paid circulation in the county. The notice 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 wilt be continued. (f)1. notwithstanding any provisions of paragraph (c) to the contrary, each school district shalt advertise its intent to adopt a tentative budget in a newspaper of general circulation pursuant to subsection (3) within 29 days of certification of value pursuant to subsection (1).. Not less than 2 days or more than 5 days thereafter, the district 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 shalt be considered its proposed millage rate for the purposes of paragraph (b). http;//arel'i've.lsenate..gov/Statutes/ ndo .Cfm?App xno(tc=Disp7ay_St�i tete&IJRL=0200-0... 7/14/2014 Flsonato Arahive: Statutes & Constitation'> View Statutes Page 7 of 23 3. Notwithstanding any provisions of paragraph (d), to the contrary, each school district shall hold a public hearing to finalize the budget and adapt 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 bf the final budget; or 2, Peadopt its prior year's adopted 'Final budget, as, amended, and expend moneys based on that budget until such lime as its tentative budget is adopted pursuant to paragraph (c), only if the fiscal year of the taxing authority begins prior to adoption of the tentative budget, The readopted budget shall be adopted by resolution without notice pursuant to this section at a duly constituted meeting of the governing body, (3) The advertisement shall be no less than one-quarter page- in size of a standard size or a tabloid size newspaper, .and the headline in the advertisement shall be in a type no smaller than 18 point. The advertisement shall not be 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 JLanLe of L•he taxiha 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 0, 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 itme)� at (rneetlhg otg,o , A FINAL DECISION on the proposed tax increase and the budget will be made at this hearing, (b) In all instances in which the provisions of paragraph (a) are inapplicable for taxing authorities other than school districts, the advertisement shalt be in the following form; NOTICE OF BUDGET HEARING The naive of taxing authorit has tentatively adopted a budget for „yi r ..A public hearing to make a FINAL. DECISION on the budget AND TAXES will be held on ,_rd and timpi� at (meeun� . ML. (c) For school districts which have proposed a millage rate in excess of 100 percent of the, littp:l/ttxchive.flsenate,gov/Statu,toslitidex.c ln?App_mode-Displa,y_Stat t URL -0200-U... 7/14/201 d, Flsenfate ,Archive: Statutes & Constitution > View Statutes Wage 8 of 23 ratted•back rake computed pursuant to subsection (1) and which propose to levy nonvoted mittage in'excess of the minimum amount required pursuant to s. 1'011.60(6), the advertisement shall be in the following form, NOTICE OF PROPOSED TAX INCREASE The , (name of school districu Will soon consider a measure to Increase its property tax levy, East 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 A, portion of the tax levy is required under state law in, order, for the school board to receive $„ iamount AL In state education grants, The required portion has , (increased or decreased„ by (amount B percent and represents approximately ._(amouni c) of the total proposed taxes. The remainder of the taxes is proposed solely at the discretion of the school board, Ali concerned citizens are invited to a public hearing on the tax increase to be held on dace an ,time at fineetlnn place) , A DECISION on the proposed tax increase and the budget wilt be made at this hearing, 1. AMOUNT A shall be an estimate, provided by the Department of Education, of the amount to be received in the current fiscal year by the district from state appropriations for the Florida Education Finance Program, 2. AMOUNT B shall be the percent increase over the rolled -back rate necessary to levy only the required local effort in the current fiscal year, computed as though in the preceding fiscal year only the required local effort was levied, 3, AMOUNT C shall be the quotient of required local -effort miUage divided by the total proposed nonvoted millage, rounded to the nearest tenth and stated in words, however, the stated amount shalt not exceed nine�tenths. (d) For school districts which have proposed a millage rate in excess oi� 100 percent of the rotted -back rate computed pursuant to subsection (1) and which propose to levy as nonvoted millage only the minimum amount required pursuant to s. 10 11.60(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 taw in order for the school board to receive $ amount A in state education grants. (e) in all instances in which the provisions of paragraphs (c) and (d) are inapplicable for school districts, the advertisement shall be in the fallowing form: NOTICE OF BUDGET HEARING The name of school d1strictr will soon consider a budget for f s • 1 ea , A public hearing to make a DECISION on the budget AND TAXES wilt bo held on date and tiln@) at meeun race . (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 mutticounty 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 Zattl):Lliucliive.flsetiate,govIStatiteslinclox.cfti!?•A.lap_paodc Display_Sta Late&URTa=0200-0.,. 7/14/2014, Flsenate Arohlive; Statutes & Constitution > View Statutes Nge 9 of 23 to subsection (1), in which case the advertisement shall be as provided in paragraph (e); NOTICE OF TAX iNCREAS9 The amo of the taxing authority) proposes to increase its property tax levy by (nercentme of increase over rolled• ckratP. percent. All concerned citizens are invited to attend a public hearing on the proposed tax increase to be held on Idote a d 0mol at (meetinsuslacel . (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 shalt, in the advertisement specified in paragraph (a), paragraph (c), paragraph (d), or paragraph (g), replace the phrase "increase its property tax levy by _i!? e to e of mcr asg over rotled•back rate percent" with the phrase "impose a new property tax levy of $_amount per $1,000 value," (t) 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 foilowing statement shalt 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 taxtna, autheiitv) ARE ercent rounded ;to one dechal place? MORE THAN LAST YEAR'S TOTAL. OPERATING EXPENDITURES. S. 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. , We're 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 shalt 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 consideredofficial notice of the millage rate approved by the taxing authority, and that millage rate shalt be the rate applied by the property appraiser in extending the rolls pursuant to s. 193.122, subject to the provisions or subsection (b). These submissions shall be made within 101 clays of certification of value pursuant to subsection (1). l ttp:/Iaxohive:flsenat,e,gov/Statutes/l�nclex,ofm?App�mode—Disi)iay_StataLe&URT_,=02000.,. 7/14/2014 Flson,l-o Axclai.ve, Statutes & Coiistitutioil> View Statutes Page 10 of 23 (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 had been applied, adjusted for change in per capita Florida personal income, unless a higher rate was adopted, in which case the ineximum is the adopted rate. The maximum millage rate applicable to a county authorized to levy a'countypublic hospital surtax under s. 212.055 and which did so in fiscal year 2007 shalt exclude the revenues required to be contributed to the county public general hospital in the current fiscal year for the purposes of making the maximum mittage rate Calculation, but shall be added back to the maximum miltage rate allowed after the rot back has been applied, the total of which shalt be considered the maximum millage rate for such a county for purposes of this subsection. The revenue required to be contributed to the county public general hospital for the upcoming fiscal year shall be calculated as 11.873 percent times the millage rate levied for countywide purposes in fiscal year 2007 t rues 95 percent of the preliminary tax roll for the upcoming fiscal year, A higher rate may be adopted only under Che following conditions: 1. A rate of not more than 110 percent of the rolled -back rate based on the previous year's. maximum rrrillage rate, adjusted for change in per capita Florida personal income, may be adopted if approved by a tva•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, maybe 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 mitlage 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 this 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, s, 200.185, or s. 200.186 may be reduced so that total taxes levied do not exceed the maximum. Any unit, of government operating under a home rule charter adopted pursuant to ss. 10, 11, and 24, Art, Vill 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 municipatity.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, littp:l/a,rcl"ive.flsciiato.gov/Statutos/iiidox.cfixi?App_ diode—Display__Statttto&URL 0200.0... 7/14/2014 Flsenate Aichivo; Statutes & Constitution > View Statutes Page 11 of 23 counties, school boards, and water management districts may adjust administratively their adopted miRage 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 shalt be such that tile 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 taw to be a specific miltage 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 shalt serve to extend or authorize any mfllage 1n excess of the maximum millage permitted by taw or prevent the reduction of millage, (s) The property appraiser shalt deliver to the presiding officer of each taxing authority within the county, on June 1, an estimate of the total assessed value of nonexempt property for the current year for budget planning purposes. (9) Multicounty taxing authorities are subject to the provisions of this section. The term "taxable value" means the taxable value of all property subject to taxation by the authority. if a mutticounty taxing authority has not received a certification pursuant to subsection (1) from a county by Juty'i 5, it shall compute its proposed millage rate and rotled-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 multirounty taxing authorities, be computed as though certification of value pursuant to subsection (1) were made July 1. The multicounty district shalt add the foltowing sentence to the advertisement set forth in parographs (3)(a) and (g); This tax increase is applicable to {name of county or counties) (10)(a) in addition to the notice required in subsection (3), a district school board 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 fottows; construction and remodeling; maintenance, renovation, and repair; motor vehicle purchases; new and replacement equipment; payments for educational facilities and sites due under a tease -purchase agreement; payments for renting and leasing eduCationat 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 relocatabte educational facilities; and .payments to private entities to offset the cost of school buses pursuant to s. 1011.71(2)(1), The additional notice shall be in the fallowing form, except that if the district school board is proposing to levy the same millage under s. 1011.71(2) or (3) which it levfed in the prior year, the words "continue to" shalt be inserted before the word "impose" in the first sentence, and except that the second sentence of the second paragraph shalt be deleted if the district is advertising pursuant to paragraph (3)(e): NOTICE OF TAX FOR SCHOOL CAPITAL OUTLAY 'The iname of sch¢ot district) „ will. soon consider a measure to impose a u r mill property tax for the capital outlay projects listed herein, This tax is in addition to the school board's proposed tax of worbeo mitts 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 15 SHOWN IN THE lxttp:f/aTcllive.flsen,lie,gov/Statutesliiidox,o:C`�.ii?A-pp,_iilode=Display St,,itLite&U'RL=0200-0.,, 7/14/2014, Flsoxlate Archive: Statutes & Constitution > View Sta,tates rage 12 of 23 . ADJACENI" NOTICE, The capital outlay tax will generate approximately S-Laa , to be used for the following projects: Wl tof capital outlay prolectsl_ All 'concerned citizens are invited to a public hearing to be held on �idate and Cimp,iat __(mpCing placot 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-prevlously advertised and.adopted, a nofice of intent to amend the notice of tax for school capital outlay shall be published in conformity Ath 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 farm, 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 {names_ County wilt soon. consider a measure to amend the use of property tax for the capital outlay projects,previously advertised for the ear) to earl schoolyear, New projects to be funded: Amended projects to be funded. Projects to be deleted;. list f sellas outlay proiestsl dist of caWtalputlaypralectsi (tht of caoitat pudgy, pcajgcts All concerned citizens are invited to a public hearing to be held on (date and time) at (meetln lace ' 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 mitlage rates, provided to the property appraiser by the taxing authority, except for millage rates adopted by referendum, for rates authorized by s. 1011.71, and for rates required by , law to be in a specified millage amount, 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 roti is at variance with the taxable value Certified pursuant to subsection (1). The adjustment shalt be made by the property appraiser, who shell 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 tb provide for no change In the dollar amount of taxes levied from that initially proposed by the taxing authority.. (12) The time periods specified in this section shall be determined by using the date of certification' of value pursuant to subsection (1) or July 1, whichever date is later, as day 1, The time periods shalt be considered directory and may be shortened, provided: (a) No public hearing which is preceded by a mailed notice occurs earlier than 10 days following the.mailtng 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 13:ttp://arrcizive,f(sExaa'te,gov/St,,tLitesJhidex.ofti?Al)p_zaiode= ,Display_Staitite&l,TRL=0200-0.,. 7/14/2014 Fisenate Archive: Statutes & Con.stitation>'View Statutes Page 13 of 23 (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 othervvise.availabte.to it for the 12 months following a determinAlon of noncompliance by the Department of Revenue. (b) Within 30 days of the deadline for certification of compliance required by s. 200,068, the department shalt notify any taxing authority in violation of this section, 'other than subsection (5), that it is subject to paragraph (c). Except for revenues from voted levies or levies imposed pursuant to s, 1011,60(6), the l evenues.of any taxing authority in violation of this section, other than subsection (5), collected in excess of the rolled -back rate shall be held in escrow until the process required by paragraph (c) is completed and approved by the department. The department shalt direct the tax collector to so hold such funds. (c} Any taxing authority so noticed by the department shall repeat the hearing and notice process required by paragraph (2)(d), except that; 1. The advertisement 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 PLACI=D BY THE foame of taxing a itoray) HAS BEEN DETERMINED BY THE DEPARTMENT OF REVENUC TO BE IN VIOLATION OFTHE LAW, NECESSITATING THIS SECOND NOTICE. 3, The miRage newly adopted at this hearing shall not be forwarded to the tax collector or property appraiser and.may not exceed the rate previously adopted. d, If the newty adopted mlliage'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 vlolation of subsection (5), s. 200,185, or s. 200.186 because total county or municipal ad valorem taxes exceeded the maximum total county or municipal ad valorem taxes, respectively, that county or municipality 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 i:his subsection. If the executive director of the Department of Revenue determines that any county or municipality, dependent special district of such county or municipality, or municipal service taxing unit of such county is in violation of subsection (5), s. 200.185, or s. 200,186, the Department of Revenue and the county or municipality, dependent special district of such county or municipality, or municipal service taxing unit of such county shalt follow the procedures set forth in this paragraph or paragraph (e). During. the pendency of any procedure under paragraph (e) or any administrative or judicial action to challenge any action taken under this subsection, the tax collector shall hold in escrow any revenues collected by the noncomplying county or municipality, dependent special district of such county ar municipality, or municipal service taxing unit of such county in excess of the amount allowed by subsection (5), s. 200,185, or s, 200,186, as determined by the executive director. Such revenues shall be held in escrow until the process requlred by paragraph (e) is completed and approved by the department. The department shalt direct the tax collector to so hold such funds, if the county or municipality, dependent special district of such county or municipality, or municipal service taxing unit of such county remedies the noncompliance, any moneys collected in excess of the new levy or in excess of the amount allowed by subsection (5), s, 200.185, or s, 200.186 shall be held in reserve until the subsequent fiscal year and shall then be used to reduce ad valorem taxes otherwise necessary. if the county or municipality, dependent special district of such county or municipality, or municipal service taxing unit of such county does not remedy the noncompliance, the provisions of s. 214.63 shalt apply. (e) The following procedures shalt be followed when the executive director notifies any county 1ittp.11fuchi've.f.setiato,gov/Statutes/iilclex• Gfiu?A1)1a_n-ode�lDisplay._�Ststate&URL=020.0-0... 7/14/2014 FIsmate At chive, StaWtes & Coiistitution > View Stdtmes Papa A of 23 or municipality, dependent special district of such county or municipality, or municipal service taxing unit of such county that he or she has determined that such taxing authority is in violation of subsection (5), s. 200.185, or s. 200,186; I. Within 30 days after the deadline for certification of compliance required by s. 200.068, the executive director shall notify any such county or municipality, dependent special district of such county or municipality, or municipal service taxing unit of such county of his or her determination regarding subsection (5), s. 200.185, or s. 200.186 and that such taxing authority is subject to subparagraph 2. 2. Any taxing authority so noticed by the executive director shall repeat the hearing and notice process requtred by .paragraph (2)(d), except that: a. The advertisement shall appear within 15 days after notice from the executive director, b. The advertisement, in addition to meeting the requirements of subsection (3), must contain the following statement in boldfaced type immediately after the heading: 'THE PREVIOUS NOTICE PLACED BY THE (name of taxing avowityi HAS BEEN DETERMINED BY THE DEPARTMENT OF REVENUE TO BE IN VIOLATION OF THE LAW, NECESSITATING THIS SECOND NOTIa. c. The mitlage newly adopted at such hearing shall not be forwarded to the tax collector or property zippraiser and may not exceed the rate previously adopted or the amount allowed by subsection (5), s. 200.185, or s..200.186. Each taxing authority provided notice pursuant to this paragraph shall recertify compliance with this chapter as provided in this section within 15 days after the adoption of a miltage at such hearing, d. The determination of the executive director shalt be superseded if the executive director determines that the county or municipality, dependent special district of such county or municipality, or municipal service: taxing unit of such county has remedied the noncompliance. Such noncompliance shalt be determined to be remedied if any such taxing authority provided notice by the executive director pursuant to this paragraph adopts a new millage-that does not exceed the maximum millage allowed for such taxing authority under paragraph (5)(a), s. 200.185 (1)-(5), or s. 2.00,186(1), or if any such county or municipality, dependent special district of such county or municipality, or municipal service taxing unit of such county adopts a lower millage sufficierit to reduce the total taxes levied such that to't'al taxes levied. do not exceed the maximum as provided in paragraph (5)(b), s. 200.185(8), or s. 200.186(3).. e. If any such county or municipality, dependent special district of such county or municipality, or municipal service taxing unit of such county has not remedied the noncompliance or recertified compliance with this chapter as provided in this paragraph, and the executive director determines that the noncompliance has not been remedied or compliance has not been recertified, the county or municipality shall forfeit the distribution of local government half -cent sales tax revenues during the 12 months following a determination of noncompliance by the Department of Revenue as described in s. 218.63(2) and (3) and this subsection. 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 vatue. 3. Incorrect amount of taxes as reflected in column one; column two, or column three of the notice; and littp;//,azohive.fS.senat,e.gov/Statsrtes/it,idex.ofii.i?At)-o zaiode=Display'_Stattxte&C7RL-0200.0... 7114/2014. Fisenate Archive; Staiutos & ("'orlstitutim> View Stattlte,s Page 15 of 23 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 slate 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 taw 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 tabes 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. 74234; ss. 1, 2, ch. 7568; s. 19, ch. 76.133; s. 1, ch. 17.102; s. 1, ch. 77.174; s• 1, ch. 78.228; ss. 2, 9, cit. 80.261; s. 25, ch. 80.274; s. 14, ch. 82.154; s. 12, ch, 82208; ss. 4111, 25, 72, 80, ch, 82- 226; s. 5, ch, 82.388; s. 2, ch. 82.399; s, 28, ch. 83.204; s, 61, ch. $3 217; s, 2, ch, 84164, s.'20, ch. 84356; 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. 90241; ss. 136, 145, 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. 95359; ss. 1, 2, 3, ch. 96.211; s. 1, ch. 98-32; s.1, cit, 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. 2009165; s. 29, ch. 2012-193; s. 7, ch. 2012.212. 1Note.—Section 13, ch, 7.008.173, provides .that: "(i) The executive director of the Department of Revenue Is authorized, and all conditions.are deemed met, to adopt emergency rules under ss, 120,B36(1) and 120.54(4), F'lorlda Statutes, for the purpose of lmplementing this act, 11(2) Notwithstanding any other provision of law, such emergency rules shalt 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." 200.066 Newly created tax units.—Ad valorem taxes of newly created municipalities or special districts shall be initially imposed no earlier than the January 1 subsequent to the creation or establishment of the municipality or district. The creation by a county of a municipal service taxing unit under s. 126,01 is not controlled by this section if the boundaries of the municipal service taxing unit conform to the boundaries of existing special districts, include all the unincorporated areas, or include 4 the incorporated areas of a municipality, and if the taxing unit is created before duly 1 if millage is to be imposed in the ensuing county budget. History. -..-9, 5, ch. 82.226; s. 29, ch, 83204; s. 2, ch. 84-371; s. 3, ch. 91-238. 200.068 , Certification of compliance with this chapter.—Not later than 30 days following adaption of an ordinance or resolution establishing a property tax levy, each taxing authority shall certify compliance with the provisions of this chapter to the Department of Revenue, in addition to a statement of compliance, such certification shall include a copy of the ordinance or resolution so adopted; a copy of the certificatiari of value showing rolled -back millage and proposed millage rates, as provided to the property appraiser pursuant to s. 200.065(1) and (2)(b); maximum millage, rates calculated pursuant to s. 200,065(5), s. 200,185, or s. 200;186, together with values and calculations upon which the maximum millage rates are based; and a certified copy of the advertisement, as published pursuant to s. 200.065(3), in cbrtifying.compllance, the governing body of the county shall also include a certified copy of the notice required under s. 194.037. However; if the value adjustment board completes its hearings after the deadline for certification under this section, the county shall submit, such copy to the department not later than 30 days following completion of such hearings. Hlstory.--s. 6, ch. 82L226; s. 30, ch, 83.204; s. 166, ch, 91=112; ss. 7, 21, ch. 95.272; s. 7,,ch, 97-287; s. 3, ch, 2007- 200.069 Notice of proposed property taxes and non -ad valorem assessments. --Pursuant to s. 200.065(2)(b), the property appraiser, in the name of the taxing authorities and local governing boards levying non -ad valorem assessments within his or her jurisdictlori and at the expense of the county, shall prepare and deliver by first-class mail to each taxpayer to be listed on the current year's assessment roll a notice of proposed property taxes, which notice shall contain the elements and use the format provided in the following form. Notwithstanding the provisions of s. 195.022„ no county officer shall use a form other than that provided herein. The Department of Revenue may la.ttP;/larolaive,f.sezxate.gavlStatuteslincle,x,chn?,A.pp node=Displayjtaiute&UkZL=0200-0.,. 7114/201.4 Flseiiate Archive; Statutes & Constittition.>View Stat tes Page 16 of 23. adjust the spacing and placement on the form of the etements listed in this section as it considers necessary based on changes in conditions necessitated by various taxing authorities. If the elements are in the order listed, the placement of the listed columns may be varied at the discretion and expense of the property appraiser, and the property appraiser may use printing technology and devices to complete the form, the spacing, and the placement of the information in the columns, A county officer° may use a form other than that provided by the department for purposes of this part, but only if his or her office pays the related expenses and he or she obtains prior written permission from the executive director of the department; however, a county officer may not use a form the substantive content of which is at variance with the form prescribed by the department. The county officer may continue to use such an approved form until the lgw that specifies the form is amended or repeated or until the officer receives written disapproval from the executive director. (1) The first page of the notice,shall read; NOTICE OF PROPOSED PROPERTY TAXES DO NOT PAY --THIS IS NOT A BILI. The taxing authorities which levy property tares against your property will soon hold PUBLIC HEARINGS to adopt budgets and tax rates for the, next year. The purpose of these PUBLIC HEARINGS is to receive opinions from the general public and to answer questions on the proposed tax change and budget PRIOR TO TAILING FINAL ACTION. Each taxing authority may AMEND OR ALTER its proposals at the hearing. (2)(a) The notice shall include a brief legal description of the property, the name and mailing address of the owner of record, and the tax information applicable to the specific parcel in question. The information shall be in columnar form. There shall be seven cotumn headings which shall read: "Taxing Authority," "Your Property Taxes Last Year," "Last Year's Adjusted Tax Rate (Mitlage)," "Your Taxes This Year IF NO Budget Change Is Adopted," "Tax Rate This Year IF PROPOSED Budget,is Adopted (Millage)," "Your Taxes This Year IF PROPOSED Budget Change Is Adopted," and "A Public Nearing on the Proposed Faxes and Budget Will Be Held:." (b) As used in this section, the term "last year's adjusted tax rate" means the roUed•back rate calculated pursuant to s, 200.065(1). (3) There shall be under each column heading an entry for the county; the school district levy required pursuant to s, 1011,60(6); other operating school Levies; the municipality or municipal service taxing unit or units In which the parcel ties, if any; Che water management district levying pursuant to s, 373.503; the independent special districts in which the parcel lies, if any; .and for all voted levies for debt service appticabte to the parcel, if any. (4) For each entry listed in subsection (3), there shall appear on the notice the following; (a) In the first column, a -brief, commonty used name far the taxing authority or its governing body. The entry in the first cotumn for the Levy required pursuant to s. 1011.60(6) shall be "By State Law." The entry for other operating school district levies shall be "By Local Board." Both school Levy entries shall be indented and preceded,by the notation "Public Schools; ". For each voted levy for debt service, the entry shalt be "Voter Approved Debt Payments." (b) in the second column, the ,gross amount of ad valorem taxes levied against the parcel in the previous year, if the parcel did not exist in the previous year, the second column shalt be blank. (c) . In the third column, last year's adjusted tax rate or., in the case of voted tevies for debt service, the tax rate previously authorized by referendum, (d) In the fourth column, the gross amount of ad valorem taxes'which Will apply to the parcel In the current year if each taxing authority Levies last year's adjusted tax rate or, in the case of voted levies for debt service, the amount previously authorized by referendum:. (e) In the fifth column, the tax rate that each taxing authority must levy against the parcel to fund the proposed budget or, in the case of voted levies for debt service, the tax rate previously authorized by referendum. (f) in the sixth column, the gross amount of ad valorem taxes that must be levied in the current. latlp://arclzive.fisciia e.gov/S-tatu.tes/indeY.ofizi2App iiode=Display_Statute,&URL-0200-d... 7/14/2014 Flsenate Archive: Statutes & Cowtitution > View Statutes Page 17 of 23 year if the proposed budget is adopted. (g) In the seventh column, the date, the time, and a brief description of the location of the public hearing required pursuant to s. 200.065(2)(c). (5) Following the entries for each taxing authority, a final entry shall show: in the first column, the words "Total Property Taxes:" and in the second, fourth, and sixth cotumns, the sum of the entries for each of the individual taxing authorities. The second, fourth, and sixth columns shall, imniediately below said entries, be labeled Column 1, Column 2, and Column 3, respectively. Below these labels shall appear, in boldfaced type, the statement: SFE REVERSE SIDE FOR EXPLANATION. (6)(a) The second page of the noticee shall state the parcel's market value and for each taxing authority that levies an ad valorem tax against the parcel: 1. The assessed value, value of exemptions, and taxable value for the previous year and the current year. 2. Each assessment reduction and exemption applicable to the property, Including the value of the assessment reduction or exemption and tax levies to which they apply. (b) The reverse side of the second page shall contain definitions and explanations for the values included on the front side. (7) The following statement shall appear after the values listed on the front of the second page; If you feel that the market value of your property is inaccurate or does not reflect fair market value, or if you are entitled to an exemption or classification that is not reflected above, contact your county property appraiser at Aphgne number) or ^{loeationi . If the property appraiser's . office is unable to resolve the matter as to market value, classification, or an exemption, you may file a petition For adjustment with the Value Adjustment Board. Petition forms are available from the county property appraiser and must be filed ON OR BEFORE date (8) The reverse side of the first page of the form, shall read: EXPLA14ATION *COLUMN 1 --"YOUR PROPERTY TAXES LAST YEAR" This column shows the taxes that applied last year to your properly. These amounts were based on budgets adopted last year and your property's preVious taxable value. *COLUMN 2—"YOURTAXES IF NO BUDGET CHANGE IS ADOPTED" This column shows what your taxes WILL be this year IF EACH TAXING .AUTHORITY DOES NOT CHANGE ITS PROPERTY TAX LEVY. These amounts are based on Last year's budgets and your current assessment. *COLUMN 3—"YOUR TAXES IF PROPOSED BUDGET CHANGE IS ADOPTED" This column shows What your taxes wilt be this year under the BUDGET ACTUALLY PROPOSED by each local taxing authority. The proposal is NOT final and may be amended at the public hearings shown on the front side,of this notice. The difference between columns 2 and 3 is the tax change proposed by each local taxing authority and is NOT the result of higher assessments, *Note: Amounts shown on this form do NOT reflect early payment discounts you may have received or may be eligible to receive. (Discounts are a maximum of 4 percent of the arnounts.shown on this form.) (9) The bottom portion of the notice shall further read in bold, conspicuous print: "Your final tax bill may contain non -ad valorem assessments which may not be reflected on this notice such as assessments for roads, fire, garbage, lighting, drainage, water, sewer, or other governmental services and facilities which may be levied by your county, city, or any special district." (10)(a) If requested by the local governing board levying nomad valorem assessments and http://aroh ve:fsexxnte,govl$t,ttutoslii clex,c,fjii?Apl�_niocle=Display_StatLite&URL=0200-0... W14/2014 Flseaiate Archive: Statutes & Co>istitutioti > View Statutes Page IS of 23 agreed to by the property appraiser, the notice specified in this section may contain a notice of proposed or adopted non -ad valorem assessments, If so agreed, the notice shall be titled: NOTICE OF PROPOSED PROPERTY TAXES AND PROPOSED OR ADOPTED NON -AD VALOREM ASSESSMENTS DO -NOT PAY --THIS IS NOTA SILL There must be a clear partition between the notice of proposed property taxes and the notice of proposed or adopted non -ad valorem assessments, The partition must be a bold, horizontal line approximately 1/8 -inch thick. By rule, the depaetment shall provide a format for the form 'of the notice of proposed or adopted non -ad valorem assessments which meets the following minimum requirements; 1, There must be subheading for columns listing the levying, local governing board, with corresponding assessment rates expressed in dollars and cents per unit of assessment, and the associated assessment amount. 2, The purpose of each assessment must also be listed in the column listing the levying local governing board if the purpose is not clearly indicated by the narne'of the board, 3. Each non -ad valorem assessment for each levying local governing board.must be listed separately, 4. If a county has too many municipal service benefit units or assessments to be listed separately, it shall combine them by function. 5, A brief statement outlining the responsibility of the tax collector and each levying local governing board as to any non -ad valorem assessment must be provided on the form, accompanied by directions as to which office to contact for particular questions or problems, (b) If the notice includes all adopted non -ad valorem assessments, the provisions contained in subsection (9) shall not be placed on the notice. History. -s. 26, ch. 80.2'79; s. 15, ch. 82954; s, 12, ch. 82.226; s. 10, ch. 82385; S. 13, ch. 83.204; s, 3, ch, 84371; s, 212, ch. 85-342; s. 12, ch.. 90.343; ss. 137,167, ch, 91.112; s, 2, ch. 92.163; s, 17, ch. 93.132; s, 53, ch. 94.232; s. 67, ch. 94-353; s. 1482, ch.. 95.147; s. 26, ch. 97.255; 5. 4, ch. 98167; s. 4, ch. 2001.137; s, 7, ch. 2002.18; s. 912, ch. 2oa2.387; s. 1, ch, 2000.165; s, 30, ch. 2010.5. 260,071 Limitation of millage; counties.— (1) Except as otherwise provided herein, no ad valorem tax millage shall be levied against real property and tangible personal property by counties in excess of 'Ip mills, except for voted levies, (2) The board of county commissioners shall, in the event the sum of -the proposed millage for the county and dependent districts therein is more than the maximum allowed hereunder, reduce the millage to be levied for county officers, departments, divisions, commissions, authorities, and dependent special districtsso as not to exceed the maximum millage provided under this section or, s.200.091, (3) Any county which, through a municipal service taxing unit, provides services or facilities of the kind or type commonly provided by municipalities, may levy, in addition to the millages otherwise provided in this section, against real property and tangible personal property within each such municipal service taxing unit an ad valorem tax millage not in excess of 10 mills to pay for such services or facilities provided with the funds obtained through such levy within such municipal service taxing unit. History.—s. 1, Ch, 67.395; s$.•i, 2, ch, 69-55; s. 28, ch, 69.216; s. 1, ch. 69-300;'s.7 ch. 70.368; s. 3, ch. 74191; s. 16, -ch. 82-154; s. 11, ci,. 82-385; s, 4, di. 91238. Note.—Former s, 193321. 200,081 MIllage limitation; municipaiitios.—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.— Farmer s. 167,441, 200.091 Referendurn to increase millage.—The millage authorized to be levied in s: iittl�://axc ve.�`�so aie.gov/Statutes/ii�de .cfi17�1 _jiiodo=Displ.ay_Statute&•URL;w 0200-0,.. 7/14/2014 Flsenato Ax•chive: Statutes & Constitt tion.> View Statutes Page 19 of 23 200,071 for county purposes, including dependent districts therein, may by increased for periods not exceeding 2 years, provided such levy has been approved by majority vote of the quallfied electors in the county or district voting in an election called for such purpose. Such an election may be called by the governing body of any such county or district on its own motion and shall be called upon submission of a petition specifying the amount of millage sought to be levied and the Purpose for which the proceeds will be expended and containing the -signatures of at least 10 percent of the persons qualified to vote in such election, signed within 60 days prior to the date the petition is filed. History. -s. 2, ch. 67.395; ss. 1, 2, ch. 69-55; s, 19, ch, 82.151; s.,62, ch. 83.217, Note.—Former s, 193,322. 200.909 Referendum for millage•in excess of limits,- The qualified electors of a municipality may by majority vote of those voting approve an increase of millage above those limits Imposed by s. 200.081 in a referendum called for such purpose by the governing body of the municipality, but the period of such increase may not exceed 2 years, Such referendum also may be initiated by submission of a petition to the governing body of the .muriicipality containing the signatures of 10 percent of those persons eligible to vote in such referendum, which signatures were affixed to the petition within 60 days prior to its submission. History.—s. 2, ch. 67396; ss. 1, 2, ch. 6955; s. 20, cit, 82.154, Note.—Former s.167,442. 200.141 Millage•following consolidation of city and county functions. =Those cities or counties which now or hereafter provide both municipal and county services as authorized under iss. 9»11 and 24 of Art. Vill of the State Constitution of 1885 shall have the right to levy for county, district and municipal purposes a millage up to 20 mills on the dollar of assessed valuationunder this section. For each increase in the county millage above 10 mills which is attributable to an assumption of municipal services by a county having home rule, or'for each increase In the municipal millage above 10 mills which is attributable to an assumption of county services by a city having•home rule, there shall be a decrease in the milldge levied by each and every municipality which has a service or services assumed by the county, or by the county which has a service or services assumed by the city. Such decrease shall be equal to the cost of that service or services assumed, so that an amount equal to that cost.shall be eliminated from the budget of,the county or city giving up the performance of such service or services, History. -s, 5, ch. 67.395; ss, 1, 2, ch. 69-55; s, 11, ch. 69216. 'Note. --Sections 9, 10, 11, and 24 of Arl', Vill of the Constitution of 1885, as amended, were preserved lay s. 6(e), Art, Vill of tha Constitution of 1968. Note.— Former s. 193.325. 200.159 Millage to, replace lost revenue. -In the event any municipality shoulcl lose revenue through the loss of a prdprietaly activity or other source of revenue, the governing body of the municipality is authorized'to increase the.millage In an amount sufficient to restore such loss of revenue. In the event any municipality should relinquish hny governmental. function to a county or -other governmental body, the governing body of such municipality shall reduce the millage in an arhount which will equal the cost of such governmental function. History. --s. 3, ch. 67.396; ss. 1, 2, ch, 69-55. Note. --Former s. 167.443, 200.171 Mandamus to levy tax; limitations, -In any suit brought in any court of this state .seeking to compel the levy of any tax for the payment of any bonds, coupons or other evidences of indebtedness, or to establish a sinking fund for their ultimate redemption at maturity, the peremptory writ,, if issued by the court, shall in no case require a levy in excess of the ability of the taxing unit involved to pay the taxes commanded to be levied; and if such taxing unit be one having other functions of civil government to perform, the court shall also take into consideration in commanding such levy, the necessity of such unit to make a reasonably ample levy of taxes for the purpose of raising revenue with which to pay for the operation of the ordinary functions of civil http://tuc,liive.flseiiate.gov/StatLites/index.efin?A.pp_pAodo=Display utattitec�zURT.,=0200-0... 7/14/2014 Flsenate kchivo: Statutes & Constituffou > View Statutes 'age 20 of 23 government which such unit performs; provided, this section shall not apply to bonds, coupons or other evidences of indebtedness issued subsec;uehi: to the passage of this law. The ability of the taxing unit involved to pay the taxes commanded to be levied shalt be determined by the court within its sound discretion by the application of equitable considerations in view of at[ the conditions of the taxing unit bearing upon such ability to pay; and such ability to pay shall be first found and determined before the issuance of any such peremptory writ, History, -s. 1, cb.163o1, 1937; CGL,19405upp. 2321(3), ss. 1, 2, ch, 69.55, Note,—Former s. 492,34, 200.181 Bond payments; tax levies; restrictions.— (1) None of the provisions of this chapter or of any other laW, whether' general, special or local or of the charter of any municipality or county, shall limit or restrict the rate or the amount of the ad valorem taxes levied for the payment of the principal of and the interest .on any debt service whether secured by revenue certificates or by bonds for which the full faith and credit of any county, municipality or taxing district may be pledged, and such taxes shalt be ill addition to all other taxes authorized or limited by law. (2) Nothing in this section shall prevent any municipality, county or school board from levying at least shrills of ad valorem tax during any fiscal year, (3) A county or municipality may levy voted mil [age at the maximum mi Rage rate approved by referendum even if the levy would raise revenue in excess of that necessary for debt service as authorized by a vote of the electors pursuant to s. 12, Art, VII of the State Constitution. The county or municipality may use the surplus revenue for 'any lawfut purpose solely related to the capital project for which the voted millage was approved, including operations and maintenance. For purposes of this chapter, the portion of the voted millage necessary to pay debt service must be treated•as debt serviee millage and the excess portion must be treated as general millage.1'he portion treated as general millage must be included within the mitlage levied under the county or municipal 10•mill limitation. History,—ss. 1, 3, ch, 67-536; ss, 1, Z, eh, 69-55; s. 1, ch, 69.300; s, 1, ch. 96.299, Note, --Former s, 193.77, .200.185 Maximum millage rates for the 2407-2008 and 2008.2009 fiscal years.— (1) As used in this section, the term, (a) "County of special financial concern" means a county considered fiscally constrained pursuant to s. 218,67 and for which 1 mill will raise less than $100 per capita, (b) "Municipality of"special financial concern" means a municipality within a county of special financial concern or a municipality that has been at any time since June 30, 2002, in a state of financial emergency pursuant to s.'218.503. (2)(a) The maximum millage rate that a county, a municipal service taxing unit of that county, or a special district &pendent to that county may levy by a majority vote of the governing body for the 2007.2008 fiscal year shall be determined as follows-. 1, For any county of special financial concern for which the compound annual growth rate in total county ad valorem taxes levied, as defined in s. 200.001, per capita from fiscal year 2001- 2002 to fiscal year 20062007 was no more than 5 percent, 100 percent ofthe rolled back rate, as calculated under s, 200,065; 2. For any county not included in subparagraph 1. for which the compound annual growth in total county ad valorem taxes levied, as defined in s, 200.009, per capita from fiscal year 2009 2002 to fiscal year 2006-2007 was no more than 7 percent, or, notwithstanding subparagraphs 3,, ,4., and 5., any county that is a county of special 'financiat concern not included in subparagraph 1., 97 percent of the rolted-back rate, as calculated under s. 200.065; 3: For any county for which the compound annual growth in totat,county ad valorem taxes levied, as defined in s. 200.001, per capita from fiscal year 2001.7002 to fiscal year2006.2007 was greater than 7 percent but no more than 9 percent, 95 percent of the rolled -back rate, as calculated under s, 200,065; 4. For any county for which the compound annual growth in total county ad valorem taxes littp://arelaive.:lscnato,gov/Sfiatutes/izicie,x.cfll,?Apia niode=Display—Statute&CTRL=02000... 7/14/2014 ;Fisenate Atchive: Statutes & Consiitutioi1 }°View Statutes Page 21 of 23 levied, as defined in s, 200.001, per capita from fiscal year 20042002 to fiscal year 2006.2007 was greater than 9 percent but no more than 11 percent, 93 percent of the rolled -back rate, as calculated under s, 200,065; or a. For any county for which the compound annual growth in total county ad valorem taxes levied, as defined in s. 200,001, per capita from fiscal year 2001.2002 to fiscal year 20062007 was greater than 11 percent, 91 percent of the rotted -hack rate, as calculated under s. 200,065; or 6, For a county authorized to levy a county public hospital surtax under s. 212,055, the maximum millage rate shall exclude the revenues required to be contributed to the county public general hospital for the purposes of making the maximum millage rate calculation, but shall be added back to the maximum rrtillage rate allowed after the applicable percentage of the rolled - back rate as provided in subparagraphs 1:-5. has been applied. (b) The maximum millage rate that may be levied Oder paragraph (a) may be increased to: 1, The rolled�back rate, as calculated under S. 200.065, if approved by a two-thirds vote of the governing body of the county or special district dependent thereto; or 2, The nonvoted millage rate that was levied in the 2006.2007 fiscal year, if approved by a unanimous vote of the governing body of the county or special district dependent thereto or by a three-fourths vote if the governing body has nine or more members. (c) Upon approval of a Maximurn rate as provided in paragraph (b), a higher rate may be levied if approved by a referendum of the voters. (3)(a) The maximum millage rate that.a municipality or a special district dependent to a municipality may levy by a majority vote of the governing body for the 2007.2008 fiscal year shall be determined as follovrs; 1, For any municipality of special financial concern or any municipality for which the compound annual growth in total municipal ad valorem taxes levied, as defined in s.'200.001, per capita from fiscal year 2001.2002 to fiscal year 2006.2007 was no more than 6 percent, or, for a municipality that first levied ad valorem taxes in the 20Q2.2003 fiscal year, 100, percent of the rolled -back rate, as calculated under s. 200.065; 2. For any municipality for which the compound annual'growth in total municipal ad valorem taxes levied, as defined in s, 200,001, per capita from fiscal year 2001.2002 to fiscal year 2006 2007was greater than 6 percent but no more than 7,5 percent, 97 percent of the roUed'back rate, as calculated under s, 200,065; 3, For any municipality for which the compound annual growth in total municipal ad valorem taxes levied, as defined, ins. 200.001, per capita from fiscal year 2001-2002 to fiscal year 2006- 2007 was greater than 7.5 percent but no more than 10.5 percent, 95 percent of the,rolLed-back rate, .as calculated under s. 200.065; 4. For any municipality for which the compound annual growth in total municipal ad valorem taxes levied, as defined in s. 2:00.001, per capita from fiscal year 2001.2002 to fiscal year 2006- 2007 was greater than 10.5 percent but no more than 12.4 percent, 93 percent of the rolled -back rate, as calculated under s. 200.065; or 5. For any municipality for which the compound annual growth in total municipal ad valorem taxes levied, as defined in s. 200.001, per capita from fiscal year 2001-2002 to fiscalyear 2006 2007 was greater than 12.4 percent, 91 percent of the rolled -back rate, as calculated under s, 200,065. (b) The. maximum millage rate that may be levied under paragraph (a) may be increased to; 1, The rolled -back rate, as calculated under s. 200,065, if approved by a two-thirds vote of the governing body of the municipality or special district dependent thereto; or 2. The nonvoted millage rate that was levied in the 2.006.2007 fiscal year, if approved by a unanimous vote of the governing body of the municipality or special district dependent thereto or by a three-fourths vote if the governing body has'nine or more members. (c) Upon approval of a maximum rate as provided in paragraph (b), -a higher rate may be levied if approved by a referendum of the voters. (4) The maximum millage rate that an independent special district: may levy by a majority vote of the governing body for the 2007.2008 fiscat year is 97 percent of the rolled -back rate, as iittp://axobiveJIsenate.gov/Sta'bites/incl.ex,ofni`Api�i-node—Dispiay_;Statute&-M-Z -0200-0... 7/14/2014 Fiseraate Axchive, .Statutos & Constitution > View Statutes Page, 22 of 23 calculated lander s. 200.065, (a) The maximum millage rate specified in this subsection may be increased to the rotted back rate if approved by a two-thirds vote of the governing body of the independent special district, (b) The maximum millage rate specified in this subsection may be increased to the nonvoted mitlage rate that was levied in the 2006.2007 fiscal year, if approved by a unanimous vote of the governing body of the independent special district or by a three-fourths vote if the governing body has nine or more members, (c) Upon approval of a maximum rate in paragraph'(b), a higher rate may be levied if approved by a referendum of the voters. (d) For the purpose of calculating maximum millage rates for -the 2007.2008 fiscal year under this section, municipal service taxing units and special districts dependent to a county or municipality, the predominant function of which is to provide emergency medical or fire rescue services, shall be considered independent special districts and shall not be included for purposes of calculating -the maximum millage rate under subsections. (2) and (3), . 1(5) in the 2008.2009 fiscal year, a county, municipal service taxing units of that county, and special'districts dependent to that county; a municipality and special districts dependent to that municipality; and an independent special district may levy a maximum millage determined as follows; (a)1. The maximum millage rate that may be levied shall be the rolled -back rate calculated pursuant to s. 200,065 and adjusted for change in per capita Florida personal income, except that; a. Ad valorem tax revenue levied in the 2007.2008 fiscal year and used in the calculation of the rolled -back rate shall be reduced by any tax revenue resulting from a millage rate approved by a super majority vote of the governing board of the taxing authority in excess of the maximum rate that could have been levied by a majority vote as provided in this section, b. The tapable value within the jurisdiction of each taxing authority used in the calculation of the rolled -back rate shall be increased by an amount equal to the reduction in taxable value -occurring as a result of the amendments to the State Constitution contained in SJR 2.1) (2007) providing an additional homestead exemption, providing portability of the Save•Our-Hornes differential, providing an exemption from ad valorem taxation for tangible personal property, and providing a 10 -percent limitation on assessment increases forcertain properties, 2. For a County authorized to levy a county public hospital surtax under s, 212.055 that dial so In fiscal year 2007, the maximum millage rate shalt exclude the revenues required to be contributed to the county public general hospital in the current fiscal year'for the purpwes:of making the maximum millaia rate calculation but shall be added back to the maximum millage rate allowed after the rolled -back rate has been applied, the total of which shalt be.considemd the maximum millage rate fpr 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 by multiplying 11.873 percent by the millage rate levied• for countywide purposes in fiscal year 2007 and multiplying the result by 95 percent of the preliminary tax roll for the upcoming fiscal year. For a downtown development authority established before the effective date of the 1968 State Constitution which has a millage that must be approved by a municipality, the governing body of that municipality shalt be considered the governing body of the downtown development authority for purposes of this subsection, (b) A rate in excess of the maximum millage rate allowed under paragraph (a), but not more than 110 percent of the rate in paragraph (a) determined without taking into account the adjustment in sub -subparagraph (a)1.b,, may be levied if approved by a two-thirds vote of the membership of the governing body of the county, municipality, or independent district, (c) A rate in excess of the millage rate allowed in paragraph (b) may be levied 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 approved by a referendum of the voters. (6) Any county or municipality that is in violation of this section shall forfeit the distribution of the local government half -cent sales tax revenues during the 12 months following a determination tatty /,�azc ive,flsei ale,govlSi tCutesli�udex.c 7APp inade Disiatay StaWtc)&URL=0200-0.,, 7/14/201A FIsonate Archive: Statutes & Constitutioti > View Statutes Page 23 of 23 of noncompliance by the Department of Revenue, subject to the conditions provided in ss, d 200,065 and 218.63, (7) On or before June 25, 2007, the executive director of the Department of Revenue shall notify each property appraiser and the chair of the governing body of each county and municipality of the amount of the tax levies that will be used to calculate each jurisdiction's compound annual growth rate as determined in this subsection. On or before July 2, 2007, each property appraiser and the chair of each such governing body, or his or her designee, shall report to the executive i director whether the information that was provided is correct and, if incorrect, provide corrected information along with the basis for any correction. The Governor may consider failure to report as required in this subsection as sufficient grounds to constitute malfeasance or neglect of duty by any person required to report under this subsection. On or before July 13, 2007; the executive director of the Department of Revenue, after consultation with the Revenue Estimating conference, shall determine and publish on the Department of Revenue's website the compound annual ,growth rate in per capita property tax levies for each county and municipality, exclusive of voted levies, calculated from fiscal year 2001-2002 through fiscal year 2006-2007, based on the April 1 official population estimates of 2001 and 2006, respectively, for each jurisdiction pursuant to s, '186,901, exclusive of inmate and patient populations. The determination and publication made pursuant to this subsection is not subject to the provisions of chapter 120, ° i(8) The mfilage 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 in any year the maximum millage rate calculated pursuant to this section if the total county ad valorem taxes levied or total municipal ad valorem taxes levied, as defined in s, 200,001, do not exceed the maximum total county ad valorem taxes levied or maximum total municipal ad valorem taxes levied, as defined in s. 200.001, respectively, Voted millage, as defined in s. NUN, 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 the limitation on millage rates provided by this section. Total taxes Levied may exceed the maximum calculated pursuant to this section as a result of an increase in taxable value above that certified in s. 200,065(1) if such increase is less than the percentage amounts contained in s, 200,065(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, i-nillage rates subject to this section 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, Vill of the State Constitution of 1865, as preserved by s. 6(e), Art, Vlll of the State Constitution of 1965, which is granted the authority 1n 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 section. History, --s, 8, ch. 2007.321; s. 1, ch, 2A07�W; s, 12, ch, 2008.173, 'Note,—Sectlon 13, ch. 2008-173, provides that, "(1) The executive director of the Department of Revenue Is authorized, and all conditions are deemed met, to adopt emergency rules under ss. 120.536(1) and 120.54(4), Florida Statutes, for the purpose of implementing this act, "(2) Notwithstanding any other provision of law, such emergency rules shall remain in effect for 18 months after the date of adoptlon and may be.reneWed during the pendency of procedures to adopt rules addressing the subject of the emergency rules," I Site dap Sessipn: 11iUs Cplendars • E sun Jeurnals citator • Search • Appropriations Redistricting, bill Information itepnrts committee Pubhcatlons Histartcal Information statutes: Introduction, View statutes, Search' statutes C•lsenate,gov DI96aimeN The information on this system is unverified, The journals or printed bills of the respattive chambers should be cohaked:fnr official purposes. 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