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The 2016 Florida Statutes
Title XIV
TAXATION AND FINANCE
200.065 Method of fixing millage.—
Select Year: 2016 i
Chapter 200 View Entire Chapter
DETERMINATION OF MILLAGE
(1) Upon completion of the assessment of all property pursuant to s, 193..023, the property appraiser shalt certify
to each taxing authority the taxable value within the jurisdiction of the taxing authority. This certification shall
include a copy of the statement required to be submitted under s. 195:073(3), as applicable to that taxing authority.
The form on which the certification is made shalt include "instructions to each taxing authority describing the proper
method of computing a millage rate which, exclusive of new construction, additions to structures, deletions,
increases in the value of improvements that have undergone a substantial rehabilitation which increased the assessed
value of such improvements by at least 100 percent, property added due to geographic boundary changes, total
taxable value of tangible personal property within the jurisdiction in excess of 11.5 percent of the previous year's
total taxable value.:, and any dedicated increment value,. will provide the same ad valorem tax revenue for each
taxing authority as was levied during the prior year less the amount, if any, paid or applied as a consequence of an
obligation measured by the dedicated increment value. That millage rate shalt be known as the "rotted -back rate."
The property appraiser shall also include instructions, as prescribed by the Department of Revenue, to each county
and municipality, each special district dependent to a county or municipality, each municipal service taxing unit,
and each independent special district describing the proper method of computing the millage rates and taxes levied
as specified in subsection (5):. The Department of Revenue .shalt prescribe the instructions and forms that are
necessary to administer this subsection and subsection (5). The information provided pursuant to this subsection shall
also be sent to the tax collector by the property appraiser at the time it is sent to each taxing authority.
(2) No miltage shall be levied until a resolution or ordinance has been approved by the governing board of the
taxing authority which resolution or ordinance must. be approved by the taxing authority according to the following
procedure:
(a)1. Upon preparation of a tentative budget, but prior to adoption thereof, each taxing authority shall compute
a proposed millage rate necessary to fund the tentative budget other than the portion of the budget. to be funded
from sources other than ad valorem taxes. In computing proposed or final mitlage 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 shall be prepared and submitted in accordance with s. 129.03.
3. The tentative budget of the school district shalt be prepared and submitted in accordance with chapter 1011,
provided that the date of submission shall not be later than 24 days aftercertification of value pursuant to subsection
(1).
4. Taxing authorities other than the county and school district shall prepare and consider tentative and final
budgets in accordance with this section and applicable provisions of law, including budget procedures applicable to
the taxing authority, provided such procedures do not conflict with general law.
(b) Within 35 days of certification of value pursuant to subsection (1), each taxing authority shall advise the
property appraiser of its proposed millage rate, of its rolled -back rate computed pursuant to subsection (1), and .of
the date, time, and place at which a public hearing will be held to consider the proposed. millage rate and the
tentative budget. The property appraiser shall utilize this information in preparing the notice of proposed property
taxes pursuant to s,.200.069. The deadline for mailing the notice shall be the later of 55 days after certification. of
value pursuant to subsection (1) or 10 days after either the date the tax roll is approved or the interim roll
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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 roil procedures are instituted, all subsequent deadlines
provided in this section shall be extended. The number of days by which the deadlines shall be extended shall equal
the number of days by which the deadline for mailing the notice of proposed taxes is extended beyond 55 days after
certification.. if any taxing authority fails to provide the information required in this paragraph to the property
appraiser in a timely fashion, the taxing authority shall, be prohibited from levying a millage rate greater than the
rolled back rate computed pursuant to subsection (1) for the upcoming fiscal year, which rate shall be computed by
the property appraiser and used in preparing the notice of proposed property taxes.
(c) Within 80 days of the certification of value pursuant to subsection (1), but not earlier than 65 days after
certification, the governing body of each taxing authority shalt hold a public hearing on the tentative budget and
proposed millage rate. Prior to the conclusion of the hearing, the governing body of the taxing authority shallamend
the tentative budget as it sees fit, adopt the amended tentative budget, recompute its proposed millage rate, and
publicly announce the percent, if any, by which the recomputed proposed millage rate exceeds the rolled -back rate
computed pursuant tosubsection (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 meetingadopting the tentative budget, the taxing authority shalt advertise. in a
newspaper of general circulation in the county as provided in subsection (3)., its intent to finally adopt a millage rate
and budget..A public hearing to finalize the budget and adopt a millage rate shall be held not less than 2 days nor
more than 5 days after the day that the advertisement is first published. During the hearing, the governing body of
the taxing authority shalt amend the adopted tentative budget as it sees fit, adopt a final budget, and adopt a
resolution or ordinance stating the millage rate to be levied. The resolution or ordinanceshalt state the percent, if
any, by which the millage rate to be levied exceeds the rolled -back rate computed pursuant to subsection (1), which
shalt be characterized as the percentage increase in property taxes adopted by the governing body. The adoption of
the budget and the millage-levy resolution or ordinance shall be by separate votes. For each taxing authority levying
millage, the name of the taxing authority, the rotted -back rate, the percentage increase, and the millage rate to be
levied shall be publicly announced prior to the adoption of the millage-levy resolution or ordinance, In no event may
the mittage rate adopted pursuant to this paragraph exceed the millage rate tentatively adopted pursuant to
paragraph (c). if the rate tentatively adopted pursuant to paragraph (c) exceeds the proposed rate provided to the
property appraiser pursuant to paragraph (b), or as subsequently adjusted pursuant to subsection (11), each taxpayer
within the jurisdiction of the "taxing authority shalt be sent notice by first-class mail of his or her taxes under the
tentatively adopted millage rate and his or her taxes under the previously proposed rate. The notice must be
prepared by the property appraiser, at the expense of the taxing: authority, and must generally conform to the
requirements of s. 200.069. If such additional notice is necessary,. its mailing must precede the hearing held pursuant
to this paragraph by not less than 10 days and not more than 15 days.
(e)1. In the hearings required pursuant to paragraphs (c) and (d), the first substantive issuediscussed shalt be the
percentage increase in millage over the rolled -back rate necessary to fund the budget, if any, and the specific
purposes for which ad valorem 'tax revenues are being increased. During such discussion, the .governing body shall
hear comments regarding the proposed increase and explain the reasons for the proposed increase over the rolled
back rate. The general public shall be allowed to speak and to ask questions prior to adoption of any measures by the
governing body. The governing body shall adopt its tentative or final millage rate prior to adopting its tentative or
final budget.
2. These hearings shall be held after 5 p.m. if scheduled on a day other than Saturday. No hearing shall beheld
on a.Sunday. The county commission shall not schedule its hearings on days scheduled for hearings by the school
board. The hearing dates scheduled by the county commission and school board shall not be utilized by any other
taxing authority within the county for its public hearings. A multicounty taxing authority shalt make every
reasonable effort to avoid scheduling hearings on days utilized by the counties or school districts within its
jurisdiction. Tax levies and budgets for dependent special taxing districts shall be adopted at the hearings for the
taxing authority to which such districts are dependent, following such discussion and adoption of levies and budgets
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for the superior taxing authority. A taxing, authority may adopt the tax levies for all of its dependent special taxing
districts, and may adopt the budgets for all of its dependent special taxing districts, by a single unanimous vote.
However, if a member of the general public requests that the tax levy or budget of a dependent special taxing
district be separately discussed and separately adopted, the taxing authority shall discuss and adopt that tax levy or
.budget separately. If, due to circumstances beyond the control of the taxing authority, the hearing provided for in
paragraph (d) is recessed, the taxing authority shall publish a notice in a newspaper of general paid circulation in the
county. The notice shall state the time and place for the continuation of the hearing and shall be published at least 2
days but not more than 5 days prior to the date the hearing will be continued.
(f)1. Notwithstanding any provisions of paragraph (c) to the contrary, each school district shall advertise its
intent to adopt a tentative budget in a newspaper of general circulation pursuant to subsection (3) within 29 days of
certification of value pursuant to subsection .(1). Not less than 2 days or more than 5 days thereafter, the district
shall hold a public hearing on the tentative budget pursuant to the applicable provisions of paragraph (c),
2. Notwithstanding any provisions of paragraph (b) to the contrary,. each school district shall advise the property
appraiser of its recomputed proposed mitlage rate within 35 days of certification of value pursuant to subsection (1.).
The recomputed proposed mittage rate of the school district shall be considered its proposed millage rate for the
purposesof paragraph (b).
3, Notwithstanding any provisions of paragraph (d) to the contrary, each school district shall hold a public
hearing to finalize the budget and adopt a millage rate within 80 days of certification of value pursuant to subsection
(1), but not earlier than 65 days after certification. The hearing shall be held in accordance with the applicable
provisions of paragraph (d), except that a newspaper advertisement need not precede the hearing.
(g). Notwithstanding other provisions of taw to the contrary, a taxing authority may:
1. Expend moneys based on its tentative budget after adoption pursuant to paragraph (c) and until such time as
its final budget is adopted pursuant to paragraph (d), only if the fiscal year of the taxing authority begins prior to
adoption of the final budget or, in the case of a school district, if the fall term begins prior to adoption of the final
budget; or
2. Readopt its prior year's adopted final budget, as amended, and expend moneys based on that budget until such
time as its tentative budget is adopted pursuant to paragraph (c), only if the fiscal year of the taxing authority
begins prior to adoption -of the tentative budget. The readopted budget shalt be :adopted by resolution without notice
pursuant to this:section-at a duty constituted meeting of the governing body.
(3) The advertisement 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 shalt include the
geographic boundaries of the taxing authority. It is the legislative intent that.,. whenever possible, the advertisement
appear in a newspaper that is published at least 5 days a week unless the only newspaper in the county is published
less than 5 days a week, or that the advertisement appear in.a geographically limited insert of such newspaper which
insert is published throughout the taxing authority's jurisdiction at least twice each week. It is further the legislative
intentthat 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 mitlage rate in excess of
100 percent of the rolled -back rate computed pursuant to subsection (1), the advertisement shalt be in the following
form:
NOTICE OF PROPOSED TAX INCREASE
The (name of the taxing authority) has tentatively adopted a measure to increase its property tax levy.
Last year's property tax levy:
A. initially proposed tax levy. . . . . . . . . . $XX,.XXX,XXX
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B. tress tax reductions due to Value Adjustment Board. and other assessment
changes. . . . . . . . . . ($XX,XXX,XXX)
C. Actual property tax levy. . . . . . . . . $XX,XXX,XXX
This year's proposed tax levy. . . . . . . . . . $XX,XXX,XXX
AU concerned citizens .are invited to attend a public hearing on the tax increase to be held on Jdate .and time) at
(meeting place) .
A FINAL. DECISION on the proposed tax increase and the budget will be made at this hearing,
(b) In all instances in which the provisions of paragraph (a) are inapplicable for taxing authorities other than
school districts, the advertisement shalt be in the following form:
NOTICE OF BUDGET HEARING
The (name of taxing,authori.ty) has tentatively adopted a budget for (Rica! year) . A public hearing to make a FINAL
DECISION on the budget AND TAXES will be held on mate and time) at (meeting place)
(c) For school districts which have proposed a millage rate in excess of 100 percent of the rotted back rate
computed pursuant to subsection (1) and which propose to levy nonvoted miLtage'in excess of the minimum amount
required pursuant to s, 1011..60(6), the advertisement shall be in the following form:
NOTICE OF PROPOSED TAX INCREASE
The (name -of school district) will soon consider a measure to increase its property tax levy.
Last year's property tax levy:
A. Initially proposed tax levy. . . . . . . . . . $XX,XXX,XXX
B. Less tax reductions due to Value Adjustment Board and other assessment
changes. .. . . . . . . ($XX,XXX,XXX)
C. Actual property tax levy. . . . . . . . . . $XX,XXX,XXX
This year's proposed tax levy. . . . . . . . . , $XX,XXX,XXX
A portion of the tax levy is required under state law in order for the school board to receive $ (amount A) in state
education grants. The required portion has _ (increased or decreased) by (amount g) percent and represents approximately
(amount Q . of the total proposed taxes.
The remainder of the taxes is proposed sotely at the discretion of the school board.
All concerned citizens are invited to a public hearing on the tax increase to be held on . (date and time) at meetin
lace)
A DECISION on the proposed tax increase and the budget will be made at this hearing,
1. AMOUNT A shall be an estimate, provided by the Department of Education, of the amount to be received in
the current fiscal year by the district from state appropriations for the Florida Education Finance Program.
2, AMOUNT B shall be the percent increase over the rolled -back rate necessary to levy only the required local
effort in the current fiscat year, computed as though in the preceding fiscal year only the required local effort was
levied. u
3. AMOUNT C shall be the quotient of required local -effort millage divided by the total proposed nonvoted
millage, rounded to the nearest tenth and stated in words; however; the stated amount shall not exceed nine -tenths.
(d) For school districts which have proposed a millage rate in excess of 100 percent of the -rotted-back rate
computed pursuant to subsection (1) and which propose to levy as nonvoted millage only the minimum amount
required pursuant to s, 1011,60(6), the advertisement shalt be the same as provided in paragraph (c), except that the
second and third paragraphs shall be replaced with the following paragraph:
This increase is required under state law in order for the school board to receive $ (amount A) in state education
grants.
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(e). In all instances in which the provisions of paragraphs (c) and (d) are inapplicable for school districts, the
advertisement shall be in the following form:
NOTICE OF BUDGET HEARING
The name of school district will soon consider a budget for (fiscal year) , A public hearing to make a DECISION on the
budget AND TAXES will be held on , (cjateand time) at, (metjng place .
(f) In lieu of publishing the notice set out in this subsection,, the taxing authority may mail a Copy of the notice
to each elector residing within the jurisdiction of the taxing authority.
(g) In the event -that the mailing of the notice of proposed property taxes is delayed beyond September 3 in a
county, any multicounty taxing authority which levies ad valorem taxes within that county shall advertise its
intention to -adopt a tentative budget and millage rate in a newspaper of paid general circulation within that county,
as provided in this subsection, and shall hold the hearing required pursuant to paragraph (2)(c) not less than 2 days or
more than 5 days thereafter, and not later than September 18, The advertisement shall be in the following form,
unless the proposed millage rate is less than or equal to the rolled back rate, computed pursuant to subsection (1), in
which case the advertisement shall be as provided in paragraph (e):
NOTICE OF TAX INCREASE
The name of the taxing authority) proposes to Increase its property tax levy by _ (percentage of increase over, rolled back ratb)
percent.
All concerned citizens are invited to attend a public hearing on the proposed tax increase to be held on date and
ti=L at ,_Lmein place
(h) In no event shall any taxing authority add to or delete from the language of the advertisements as specified
herein unless expressly authorized by law, except that, if an increase in ad valorem tax rates will affect only a
portion of the jurisdiction of a taxing authority, advertisements may include a map or geo graphical 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 trust 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 rotted -back rate pursuant to this subsection
shalt 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 (percentage of increase over rotted -back rate) percent
with the phrase "impose a new property tax levy of $ amount per $1,000 value."
(1) Any advertisement required pursuant to this.section shall be accompanied by an adjacent notice meeting the
budget summary requirements of s. 129.03(3)(b). Except for those taxing authorities proposing to levy ad valorem
taxes for the first time, the following statement shall appear in the budget summary in boldfaced type immediately
following the heading, if the applicable percentage is greater than zero:
THE PROPOSED OPERATING BUDGET EXPENDITURES OF (name of taxing aut o it ARE _(percent rounded to onedecimal pace)
MORE THAN LAST YEAR'S TOTAL OPERATING EXPENDITURES.
For purposes of this paragraph, "proposed operating budget expenditures" or "operatingexpenditures" means all
moneys of the local government, including..dependent special districts, that:
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1. Were or could be expended during the applicable fiscal year, or
2. Were or could be retained as a balance for future spending in the fiscal year.
Provided, however, those moneys held in or used in trust, agency, or internal service funds, and expenditures of band
proceeds for capital outlay or for advanced refunded debt principal, shall. be excluded.
(4) The resolution or ordinance approved in the manner provided for in this section shall be forwarded to the
property appraiser and the tax collector within 3 days after the adoption of such resolution or ordinance. No millage
other than that approved by referendum may be levied until the resolution or ordinance to levy required in
subsection (2) is approved by the governing board of the -taxing authority and submitted to the property appraiser and
the tax collector. The receipt of the resolution or ordinance by the property appraiser shall be considered official
notice of the millage rate approved by the: taxing authority, and that millage rate shall be the rate applied by the
property appraiser in extending the rolls pursuant to s. 193.122, subject to the provisions of subsection (6).. These
submissions shall be made within 101 days of certification of value pursuant to subsection (1).
1(5) in each fiscal year:
(a) The maximum millage rate that a county, municipality, special district dependent to a county or
municipality, municipal service taxing unit, or independent special district may levy is a rolled -back rate based on
the amount of taxes which would have been levied in the prior year if the maximum millage rate had been applied,
adjusted for change in per capita Florida personal income, unless a higher rate was adopted, in which case the
maximum is the adopted rate. The maximum miltage rate applicable to a county authorized to levy a county public
hospital surtax under s. 21.2.055 and which did so in fiscal year 2007 shalt exclude the revenues required to be
contributed to the county public general hospital in the current fiscal year for the purposes of making the maximum
millage rate calculation, but shall be added back to the maximum millage rate allowed after the roll back has been
applied, the total of which shall be considered the maximum millage rate for such a county for purposes of this:
subsection. The revenue required to be contributed to the county public general hospital for the upcoming fiscal year
shall be calculated as 11.873 percent times the millage rate levied for countywide purposes in fiscal year 2007 times
95 percent of the preliminary tax rot( for the upcoming fiscal year: A higher rate may be adopted only under the
following conditioins;.
1. A rate of not more than 110 percent of the rolled -back rate based on the previous year's maximum millage
rate, adjusted for change in per capita Florida personal income, may be adopted if approved by a two-thirds vote of
the membership of the governing body of the county, municipality, or independent district; or
2.. A rate in excess of 110 percent may be adopted if approved by a unanimous vote of the membership of the
governing body of the county, municipality, or independent district or by a three-fourths vote of the membership of
the governing .body if the governing body has nine or more members, .or if the rate is approved by a referendum.
:(b) The miltage 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 maximun 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 notsubject to this limitation. The mitlage rate of a county authorized to levy a county public
hospital surtax under s. 212.055 may exceed the maximum millage rate calculated pursuant to this subsection to the
extent necessary to account for the revenues required to be contributed to the county public hospital. Total taxes
levied may exceed the maximum calculated pursuant to subsection (6) as a result of an increase in taxable value
above that certified in subsection (1) if such increase is less than the percentage amounts contained in subsection (6)
or if the administrative adjustment cannot be made because the value adjustment board is stiltin session at the time
the .tax roll is extended; otherwise, millage rates subject to this subsection may be reduced so that total taxes levied
do not exceed the maximum.
Any unit. of government operating under a home rule charter adopted pursuant to ss. 10, 11, and 24, Art. VIII of the
State Constitution of 1885, as preserved by s. 6(e), Art. VIII of the State constitution of 1968, which is granted the
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authority in the State Constitution to exercise all the powers conferred now or hereafter by general law upon
municipalities and which exercises such powers. in the unincorporated area shall be recognized as a municipality
under this subsection. For a downtown development authority established before the effective date of the 1968 State
Constitution which has a millage that must be approved by a municipality, the governing body of that municipality
shall be considered the governing body of the downtown development authority for purposes of this subsection.
:(6) Prior to extension of the rolls pursuant to s. 193.122, the property appraiser shall notify each taxing authority
of the aggregate change in the assessment roll, if any, from that certified pursuant to subsection (1), including, but
not limited to, those changes which result from actions by the value adjustment board or from corrections of errors
in the assessment roll. Municipalities, counties, school boards, and water management districts may adjust
administratively their adopted millage rate without a public hearing if the taxable value within the jurisdiction of
the taxing authority as certified pursuant.to subsection (1) is at variance by more than 1 percent with the taxable
value shown on the roll to be extended. Any other taxing authority may adjust administratively its adopted millage
rate -without a public hearing if the taxable value within the jurisdiction of the taxing authority as certified pursuant
to subsection (1) is at variance by more than 3 percent with the taxable value shown on the roll to be extended. The
adjt.istment shall be such that the taxes computed by applying the adopted rate against the certified taxable value
are equal to the taxes computed by applying the adjusted adopted rate to the taxable value on the roll to be
extended.. However, no adjustment shall be made to levies required by law to be a specific millage amount. Not
later than 3 days after receipt of notification pursuant to this subsection, each affected taxing authority shall certify
to the property appraiser its adjusted adopted rate. Failure to so certify shall constitute waiver of the adjustment
privilege.
(7) Nothing contained in this section shall serve to extend or authorize any millage in excess of the maximum
millage permitted by law or prevent the reduction of millage.
(8) The property appraiser shall deliver to the presiding officer of each taxing authority within the county, on
June 1, an estimate of the total assessed value of nonexempt property for the current year for budget planning
purposes.
(9). Multicounty taxing authorities are subject to the provisions of this section. The term "taxable value" means
the taxable value of all property subject to taxation by the authority. If a multicounty taxing authority has not
received a certification pursuant to subsection (1) from a county by July 15, it shall compute its proposed millage
rate and rolled -back rate based upon estimates of taxable value supplied by the Department of Revenue. All dates for
public hearings and advertisements specified in this section shall, with respect to multicounty taxing authorities, be
computed as though certification of value pursuant to subsection (1) were made July 1. The multicounty district
shall add. the following sentence to the advertisement set forth in paragraphs (3)(a)- and (g): This tax increase is
applicable to ._(name of 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 shalt be published in the size, within the time periods,
adjacent to, and in substantial conformity with the advertisement required under subsection (3). The projects shall
be listed in priority within each category as follows, construction and remodeling; maintenance, renovation, and
repair; motor vehicle purchases.; new and replacement equipment; payments for educational facilities and sites due
under a lease -purchase agreement; payments for renting and leasing educational facilities and sites; payments of
loans approved pursuant to ss. ,1011.14 and 1011.15; payment of costs of compliance with environmental statutes
and regulations; payment of premiums for property and casualty insurance necessary to insure the educational and
ancillary plants of the school district; payment of costs of leasing relocatabte educational facilities; and payments to
private entities to offset the cost of school buses pursuant to s. 1011.71(2)(i). The additional notice shall be in the
following form, except that if the district school board is proposing to levy the same millage under s.101 1.71(2) or
(3) which it levied in the prior year, the words "continue to" shall be inserted before the word "impose" in the first
sentence, and except that the second sentence of the second paragraph shall be deleted if the district is advertising
pursuant to paragraph (3)'(e):
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NOTICE OF TAX FOR SCHOOL
CAPITAL OUTLAY
The (name of school district, wilt soon consider a measure to impose a __LnurnberL mill property tax for the capital
outlay projects listed herein.
This tax is in addition to the school board's proposed tax of ,umber) mills for operating expenses and is proposed
solely at the discretion of the school board. THE PROPOSED COMBINED SCHOOL: BOARD TAX INCREASE FOR BOTH
OPERATING EXPENSES AND CAPITAL OUTLAY IS SHOWN IN THE ADJACENT NOTICE,
The capitaloutlay tax will generate approximately $ .amount), , to be used for the following projects:
(list of capita( outtay projects)
All:concerned citizens are invited to a public hearing to be held on (date: and timer at _(meetine place) .
A DECISION on the proposed CAPITAL OUTLAY TAXES will be made at this hearing.
(b) In the event a schoot district needs to amend the list of capital outlay projects previously advertised and.
adopted, a notice of intent to amend the notice of tax for school capital outlay shall be published in conformity with
the advertisement required in subsection (3). A public hearing to adopt the amended project list shall be held not less
than 2 days nor more than 5 days after the day the advertisement is first published, The projects should be listed
under each category of new, amended, or deleted projects in the same order as required in paragraph (a), The notice
shall appear in the following form, except that any of the categories of new, amended, or deleted projects may be
omitted if not appropriate for the changes proposed:
AMENDED. NOTICE OF TAX FOR
SCHOOL CAPITAL OUTLAY
The School Board of, name County will soon consider,a measure to amend the use of property tax for the capital
outlay projects previously advertised for the ear to ear school year.
New projects to be funded:
Amended projects to be funded:
Projects to be deleted:
_ (fist ofcap�ital outlay protects)
(list of capital outlay, proiects)
_(list of capitat outtayprotects)
All concerned citizens are invited to a public hearing to be held on (date and time) at (meeting ptace) .
A DECISION on the proposed amendment to the projects funded from CAPITAL OUTLAY TAXES will be made at this
meeting.
(11) Notwithstanding the provisions of paragraph (2)(b) and s. 200.069(4)(f) to the contrary, the proposed
millage rates provided to the property appraiser by the taxing authority, except for millag:e 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 rot( is at variance with the taxable value certified pursuant to subsection (1). The adjustment shalt be
made by the property appraiser, who shall notify the taxing authorities affected by the adjustment within 5 days of
the date the roll is approved pursuant to s. 193.1.142(4). The adjustment shall be such as to provide for no change .in
the dollar amount of taxes levied from that initially proposed by the taxing authority.
(12) The time periods specified in this section. shalt be determined by using the date of certification of value
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pursuant to subsection (1) or July 1, whichever date is later, as day 1. The time periods shall be considered directory
and may be shortened, provided:
(a.) No public hearing which is preceded by a mailed notice occurs earlier than 10 days following the mailing of
such notice;
(b) Any public hearing preceded by a newspaper advertisement is heldnot less than 2 days or more than 5 days
following publication of such advertisement; and
(c) The property appraiser coordinates such shortening of time periods and gives written notice to all affected
taxing authorities; however, no taxing authority shall be denied its right to the full time periods attowed in this
section.
(13)(a) Any taxing authority in violation of this section, other than subsection (5), shall be subject to forfeiture
of -state funds otherwise available to it for the 12 months following a determination of noncompliance by the
Department of Revenue.
(b) Within 30 days of the deadline for certification of compliance required by s. 200.068, the department shall
notify any taxing authority in violation of this section, other than subsection (5), that it is subject to paragraph (c).
Except for revenues from voted levies or levies imposed pursuant to s. 1.011, 60(6), the revenues of any taxing
authority in violation of this section, other than subsection (5), collected in excess of the rolled -back rate shall be
held in escrow until the process required by paragraph (c) is completed and approved by the department. The
department shall direct the tax collector to so hold such funds.
(c) Any taxing authority so noticed by the department shall repeat the hearing and notice process required by
paragraph (2)(d)_, except that:
1. The advertisement shall appear within 15 days of notice from the department.
2. The advertisement, in addition to meeting the requirements of subsection (3), shall contain the following
statementin boldfaced type immediately after the heading:
THE PREVIOUS NOTICE PLACED BY THE (name of taxing authoritvl HAS BEEN DETERMINED BY THE DEPARTMENT OF
REVENUE TO BE IN 'VIOLATION OF THE LAW, NECESSITATING THIS SECOND NOTICE.
3. The miltage newly adopted at this hearing shall not be forwarded to the tax collector or property appraiser
and may not exceed the rate previously adopted.
4. If the newly adopted millage is less than the amount previously forwarded pursuant to subsection (4), any
moneys collected in excess of the new levy shall be held in reserve until the subsequent fiscal year and shall then be
utilized to reduce ad valorem taxes otherwise necessary,
(d) If any county or municipality, dependent special district of such county or municipality, or municipal service
taxing unit of such county is in violation of subsection (5) 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 goverment half cent sales tax revenues during the 12 months following a
determination of noncompliance by the Department of Revenue as described in s. 218.63(3) and this subsection. If
the executive director of the Department of Revenue determines that any county or municipality,dependent special.
district of such county or municipality, or municipal service taxing unit of such county is in violation of subsection
(5), the Department of Revenue and the county or municipality, dependent special district of such county or
municipality, or municipal service taxing unit• of such county shall follow the procedures set forth in this paragraph
or paragraph (e). During the pendency of any procedure under paragraph (e) or any administrative or judicial action
to challenge any action taken under this subsection, the tax collector shall hold in escrow any revenues collected by
the noncomplying county or municipality, dependent special district of such county or municipality, or municipal
service: taxing unit of .such county in excess of the amount allowed by subsection (5), as determined by the executive
director. Such revenues shall be held in escrow until the process required by paragraph (e) is completed and approved
by the department. The department 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
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subsection (5) 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 rernedy the noncompliance, the provisions of s. 218.63 shall
apply.
(e) The following procedures shall be followed when the executive director notifies any county or municipality,
dependent special district of such county or municipality, .or municipal service taxing unit of such county that he or
she has determined that such taxing authority is in violation of subsection (5):
1. Within 30 days after the deadline for certification of compliance required by s, 200.06 ,, the executive
director shall notify any such county or municipality, dependent special district of such county or municipality, or
.mun.icipal service taxing unit of such county of his or her determination regarding subsection (5) and that such taxing
authority is subject to subparagraph 2.
2. Any taxing authority so noticed by the executive director shall repeat the hearing and notice process required
by paragraph (2) (d), except that:
a. The advertisement shall appear within 15 days after notice from the executive director.
b. The advertisement, in addition to meeting the requirements of subsection (3), must contain the following
statement in boldfaced type immediately after the heading.:
THE PREVIOUS NOTICE PLACED BY THE (.name of taxing authority) HAS BEEN DETERMINED BY THE. DEPARTMENT OF
REVENUE TO BE IN VIOLATION OF THE LAW, NECESSITATING THIS SECOND NOTICE.
c, The millage newly adopted at such. hearing shall not be forwarded to the tax collector or property appraiser
and may not exceed the rate previously adopted or the amount allowed by subsection (5). Each taxing authority
provided notice pursuant to this paragraph shall recertify compliance with this chapter as provided in this section
within 15 days after the adoption of a millage at such hearing.
d. The determination of the executive director shall be superseded if the executive director determines that the
county or municipality, dependent special district of such county or municipality, or municipal service taxing unit of
such county has remedied the noncompliance. Such noncompliance shall be determined to be remedied if any such
taxing authority ;provided notice by the executive director pursuant to this paragraph adopts a new millage that does
not exceed the maximum millage allowed for such taxing authority under paragraph (5)(a), or if any such county or
municipality, dependent special district of such county or municipality, or municipal service taxing unit of such
county adopts a lower millage sufficient to reduce the total taxes levied such that total taxes levied do not exceed
the maximum as provided in paragraph ;(5).(b).
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. 18.63(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:
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1. Incorrect location, time, or date ofa public hearing.
2. Incorrect assessed, exempt, or taxable value.
3. Incorrect amount of taxes as reflected in column one, column two, or column three of the notice; and
4. Any other error as approved by the executive director of the Department of Revenue or the executive
director's designee.
(15) The provisions of this section shall apply to all taxing authorities in this state which levy ad valorem taxes,
and shall control over any special law which is inconsistent or in conflict with this section, except to the extent the
special law expressly exempts a taxing authority from the provisions of this section. This subsection is a clarification
of existing law, and in the absence of such express exemption, no past or future budget or levy of taxes shall be set
aside upon the ground thatthe taxing authority failed to comply with any special law prescribing a schedule or
procedure for such adoption which is inconsi
Sec. 14-59. - Annual budget; source of funds.
(a) Nolater than 3Odays prior to the date the city commission establishes the
nnU|mge rete for the chv' the oXeouUYe director shall pn9pee* for the approval of the board
abudget for the operation ofthe downtown
for the ensuing fiscal year, The budget shall beprepared iDthe
same manner aerequired ofall departments ofthe city. When approved bythe board it
shall not require approval of any officer or body of the city other than the city
commission. No funds of the city may be included in the budget of the except
those funds,inthis article.
/b\ The operations nfthe dom/ntovvD shall beprincipally
financed from the following sources and such other sources as may be approved by the
city commission:
(1) Donations to the, for the performance of its functions.
(2) Proceeds of an ad valorem tax, not exceeding 0.4750 DliUa per dollar
valuation of property in the dnvvntovvD area designated by the city commission.
(3) Money borrowed and to be repaid from other funds received under
theof this article which shall include federal fVDdm. contributions and
funds derived from the rni||a8e to be levied under this article.
(Code 1007' § 13-12; Code 1980' G 14-33; [)rd. NO. 12005. § 2, 4-12~07; Ord. No, 13573.
§ 2' 11-19'15>
Sec. 14-60. - Annual ad valorem tax levy in downtown district;
disposition of funds.
The city commission ie tolevy anadditional advalorem tax Onall real and
personal property In the downtown district as described in this article, not exceeding
0.4750 mills on the dollar valuation of such property, for the purpose of financing the
operation ofthe dovvntovvn This levy VfO.475Omills per dollar ad
valorem tax shall be in addition to the regular ad valorem taxes and special assessments
for improvements imposed by the city commission. The tax collector shall transmit funds so
collected to the appropriate officer of the city responsible for the handling of the public
money who shall deposit the same inthe city treasury tothe credit 0fthe.8unh
money shall beused for nopurpose other than those purposes |nthis article
and, upon approval of the board, pursuant to vouchers signed by a minimum of two
signatories ofthe, .who shall b8the executive director and one
member of the board of directors, or two members of the board of directors. The funds of
the shall be secured as other public funds are secured, Other money received by
the a t shall forthwith bedeposited inthe city treasury tothe credit Ofthe '
subject to disbursement as in this article. The city shall not obligate itself nor
shall it ever be obligated to pay any sums from general public funds, or from any public
funds other than money received pursuant t for oronaccount ofany Ofthe
activities of the .
11-18-15)