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HomeMy WebLinkAboutBack-Up from Law DepartmentROM% &00Y)0tItU(I0MN1SWStatutes : ON1110sunthho The 2o16 Florida $:tatute8 ritle XIV TAXATION AND FINANCE 200.065 Method of fixing millage,— Select Ydar:E2E1_EKb__q]_- ci: 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 shalt Include a copy of the statement required to be submitted under s. 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 vatue,of such improvements by at teast 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 fbr.each taxing authority at 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 roillage rate shall be known as the "rolled -back rate," The property appraiser shall also include instructions, as prescribed by the Department of Revenue, to each county and municipality; each special district dependent to a. county or municipality, each municipal service taxing unit, and each independent special district describing the proper method of computing the rniUage. rates and taxes levied as specified in subsection (5). The Department of Revenue shall, prescribe the Instructionsand forms that are necessary to, administer this subsection and -subsection (5).. The information provided pursuant to this subsection shalt also be sent to the tax collector by the property appraiser atthe time it is sent to each taxing. authority. (2) No rnitlago shall be levied until a resolution -or ordinance has been .approved by the governing board of the taxing authority which resolution or ordinance m.wst. be approved by the taxing authority according to the fotlDwirg procedure; (a)1, Upon preparation of a tentative budget, but prior to adoption thereof, each taxing authority shall compute a proposed mi ([age rate necessary to fund the tentative budget other than the .portion of the budget to be funded from'sources other than ad valorern taxes. In computing proposed or final milLage rates, each taxing authority, shall utilize not less than �5 percent of the taxable value certified pursuant to Subsection (I). 2. The tentative budget of the county commission shalt be prepared and submitted In accordance with s. =031 3. The tentative budget of the school district shall be prepared and -submitted in accordance with chapter 011, provided that the date of submission shalt not be Later than 24 days after'certificatiorT of value pursuant to subsection 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 taw, including budget procedures applicable to the taxing authority, provided such, procedures do not conflict with general taw. (b) Within 35 days of certification of'vatue pursuant to Subsection (1), each taxing authority shall advise the property appraiser of its proposed milLage rate, of its rotled�back rate computed pursuant -to subsection (1), and of the date, time, and place at which public hearing will beheld to consider the proposed. mittqo rate and the tentative budget, The property appraiser shalt utilize this information in preparing. the notice of proposed property taxes pursuant to s, 2-0-0_.06�9. The deadline for rna`Ilffig the notice shall be the, Later of 55 days after cortification. of Value pursuant to subsection (1) or 10 days after either the date the tax roll, 18 approved or the interim roll 7/ry 912D1 Ca StEitwt% & Constitution Mew Stotuteg : OnIho Sunshlne procedures under s. 193 45, are instituted. If the deadline for m:,Mtfl)g the notice of proposed property taxes is 10 days. after the date the tax roll is approved or the Interim roll procedures are instituted, all subsequent deadlines provided in this section shalt be,extended. The number of days by which the deadlines shall be extended shalt equal tile 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 teyylng a mItkage rate greater than the - rotted -back rate computed pursuant to subsection (1) for the upcoming fiscal year, which rate shalt be computed by the property appraiser and used in preparing the notice of pro.posed property taxes, (c) Within 80 days of the certification of value pursuant to subsection (1), but not earlier than 65 days after c ertif I cation, the governing body of each taxing authority shall hold a public hearing on. the tentative budget and proposed iTiftlage. rate. Priorto 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 mittage, rate, and publicly announce the percent, If any., by which the recomputed proposed mWage rate exceeds the rotted -back rate computed pursuant to.subsoction (1), That percent shalt 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 mittage rate and budget. A public hearing to finalize the budget and adopt a rniltage- rate shall be held not less than 2 days nor more than 5 -days after the day that the advertisement is f I rstpubli stied. During the hearing, the governing body of the taxing.authority shall amend the adopted tentative budget as it sees fit, adopt -a final budget, and adopt a resolution or ordinance stating -the miltage rate to be levied. The resolution -or ordinance shall state the percent, if any, by which the rrd(tage 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 mitlage-Levy resolution or ordinanceshall be by separate -votes. For each taxing authority levying miltage, the name of the taxing authority) the rotted -back rate, the percentage increase, and the mittage rate to be levied shalt be publicly announced prior to the adoption of the Mitlage-Levy resolution or ordinance. In no event may the rW(tage rate adopted putsuant'to this paragraph exceed the mitlage rate tentatively adopted pursuant to paragraph (c). If the rate tentatively adopted pursuant to paragraph (c) exceeds the proposed rate provided tothe property appraiser pursuant. to paragraph (b), or as subsequently adjusted pursuant to subsection (11), each taxpayer within the jurisdiction of the taxing authority shall be sent notice by first-class mail of his or her taxes under the tentatively adopted mWage rate,bnd his or her taxes under the previously proposed rate. The notice must he prepared by the property appraiser, at the expense of the taxing authority, and rnLlStgeneratly conform to the requirements of s. 200,062. if such additional notice is necessary,, its mailing must precede the hearing held pursuant to- this paragraph by not less than i Odays and not more than 15 days, , (e)1, In the hearings, required pursuant to paragraphs (c) and (d), the first substantive issue, discussed shalt be the percentage increase in. mittage over the rolted�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 shalt hear comments- regarding the proposed increase and explain the reasons for the proposed increase over the rotted, 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 shalt adopt Its tentative or final milla(ge 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 bo -held on aSunday. The county commission shalt not schodute Its hearings on, days scheduled for hearings by the school board. The hearing dates scheduled by the county commission and school bpard'shall not be'utilized by any other taxingauthority within the county for Its public hearings, A rni(ticoonty taxing authority shall makeevery 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 2111 `1119/2'016' Statutes & GotistituflonMew Steitutes: Onl1he SonRhina -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 shall publish a notice in a newspaper of genera('[ paid circulation in the county, The notice shalt state the time and place for the continuation of the hearing and shalt be published at, least 2 days but not more than 5 days prior to the date the hearing At be continued, (f)I., Notwithstanding any provisions of paragraph (c) to the contrary, each school district shalt advertise its intent to 'adopt a tentative budget in a new5paparoll general, circulation pursuant tosubsection(3) within 29 days of certification of value pursuant to subsection (I). Not less than 2 days or more, than 5 days thereafter, the district shall hold''[ publfc 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 mittage rate within 35 days of certification of value pursuant to subsection (1), The recomputed proposed nifflage rate of the school district shall be considered its proposed mitlago rate for the purposes of'paragraph (b), 3, Notwithstanding. any provisions of paragraph (d) to the -contrary, eachschool district shall hold a public hearing to finalize the budget and adopt'[ mittage; rate within 80 days of certification of value pursuant to subsection (I ), but not earlier than 65 days after certification. The hearing shalt -be held in accordance with the applicable provisions of paragraph (d)., except that a newspaper advertisement need not precede the hearing., (g) Notwithstanding other provisions of law to the contrary, a taxing authority may: 1, Expend moneys based on Its tentative budget after adoption pursuant to paragraph (c). and until such time as its final budget is adopted pursuant to paragraph (d), only if the fiscal year ofthe 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 asits tentative budget Is adoptod pursuant to -paragraph (c), only if the fiscal year of the taxing authority begins priorto adoption.of the tentative budget, The readopted budget shaft beadopted 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 shalt be in a type no smaller than IS point, The adverdsemenL shall not be placed -fn 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 advertisernent 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 ona of limited subject matter, pursuant to chapter 50, (a) ror,taxing authorities other than school districts which have tentatively adopted a rnittage 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 frame.of the taxing agoority) I has tentatively adopted a measure to. increase its, property tax teyy, Last year's property tax levy, - A. initially proposed tax levy. . . $XX,-M,XXX ht(PWWWW, ndGx,o(`rn?,App_h1 We- ID I sp1ay_8tatU((A8qaWVb11 ngm &U RL- 1 3111 71190110 Statutes & Oonstftuflon:Vlew Steitutas ; Orillne Sunshine. B. Less tax reductions due to Value /adjustment Doard. and other assessment changes. . . . . . . . . I ($XXI XXXI XXX) C. Actual property tax levy. . . . .. . . . $XX,XXXXXX This year's proposed tax levy. . . . . . . . . $XXXXX,XXX All concerned citizens are invited to attend a public hearing on the tax Increase to be held on ,mate ane _tijoL t �rfeeting aL&c_pL. A FINAL DECISION on the proposed tax Increase and the budget will be made at tf Is 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 BUDG*1T HEARING The rna e of �taxfnfg autborjty) - has tentatively adopted a budget for Riscpt YeAb .. A public hearing to make a FINAL DECISION on the budget AND TAXES will be held on iodate and tt et at, (mWtna tarot . (c) For sch-ooI, districts which have proposed a mit(ago rate in excess of 100 percent of the rotted -back rate computed pursuant to subsection (1) and which propose to tovy rionvotod mlll,,age,in excess of the minimum amount required pursuant to s, 1011_60('6), the advertisement shall be in the f4owing form: NOTICE or PROPOSED TAX INCREASE The craoic-_of sago dfst�jct) Will soon consider,a measure to increase its property tax levy. Last year's property tax levy,. A. Initially proposed tax levy. . . . . . $XX,XXX,XXK B. I.ess tax reductions due to Value Adjustment Board and other assessment changes, ($XX,XXX,XXX) C. Actual property tax levy, . . . . . . . . $XX,X.XX,XXX This year"s proposed tax levy. . . . . . . . . r $XX.,XXX,XXX A portion of the tax levy is required under state taw in order for the school board to receive $_Ja_m%uLx�AtnState education grants, The required portion has (Ingroased of- decreaffedi by fR MIA B) percent -and represents approximately tairoght,g of the t6ta I proposed taxes, The remainder of the taxes is proposedsotety at the discretion of the -school - board. All concerned citizens are invited to a public hearing on the tax increase to be held on, data and tlino) at (hiecztlng A DECISION on the proposed tax Increase and the budget will he made at this hearing, 1, AMOUNT thatl be an estimate, provided by the Department of Education, of the amount to be received in the curroatfiscal year by the district from state appropriations for the Florida .Education Finance Program. Z, AMOUNT B shall be the percent increase over the rotted 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 tevied. P 3, AMOUNT C shall, be the quotient of required ocaIl-effort mittage divided by the total proposed norivoted 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 rnittagre rate In excess of 100. percent of thero(led-back rate computed pursuant to subsection (1) and which propose to levy as -rionvoted,mittage only the minimum amount required pursuant to s, J.01 1, (6), the advertisement shall be the same as provided in paragraph (c), except that the second and third paragraphs shall be replaced with the foLiowfng paragraph: This Increase is required under state taw in order for the school board to receive $ (arnount A) in state education grants. 1)t(P:11WWW. I D9 , 3 tatGA ?App_modo- D I s pi oy—statuteW o aroh uW[ ng� & U R L= 020N O 991020018 acti ons/0200,065. ft 1 4111 7/19/2018 Statutes & ConstItutior..Mew Statutes : 011ne Sunshine (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 (riaroe gf schooldigrig) will soon, consider a budget for (fiscat Yegr) A public hearing to make a DECISION on the budget AND TAXES will be held on , (�atr•, and time) atetjng 1lace)- (f) In Hou of publishing the notice set out in this subsectfbn, the taxing authority i -nay 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 nriffiage 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 daysor more, than 5 clays thereafter; and, not laterthan September 18, Theadvertisement shall be -In the following form, unless the proposed mWage rate is tess,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 proposes to increase its property tax levy by (pm-coi)Lage of ibqqapeoyPr rohdubLgk raW i percent. All concerned citizens are Invited to attend a public hearing on the proposed tax increase to be held -on .(o.ite-and timaL at (h) I11' no event y shall an taxing authority add to or delete from the language of the advertisements as specified herein, unless expressly authorized by taw, except that, if an I norease 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 bys, 5M211. The advertisements required herein skatl not be accompanied, preceded, or followed by other advertising or,notices which conflict with or modify the 5Qb%tRrtiVC Content prescribed herein, I (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. The amounts to be published as percentages of"increase over the rolled -back rate pursuant to this subsection shall be based on aggregate rnittage rates and shatt, exclude votedmillage 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 all 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 (nmentago of increase over round -back rater percent" with the phrase "Impose a new property tax levy of $_LkitgmtL per $1,000 value', (1) Any advertisement required pursuant to this.sectiori shall be accompanied by an adjacent notice meeting the budget SLAMM&ry 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 OW( appear in the budget surnmary in boldfaced type immediately fol,lowing the heading, if the applicable percentage is greater than zero. TH E PROPOSED OPERATING BUDGET EXPEN DITURES OF jnme of taxi ARE (nomod, rounded Co one dcdm2� olacel_ MORE THAN LAST YEAR'S TOTAL OPERATING EXPENDITURES, For purposes -of this paragraph, "proposed operating budget expenditures" or "operating. expenditures" meansall. moneys of the Local goveriimeiit,,incLuding,depeiicier)t special districts, that; Statutes & OonsiltotlonMew Stntutos: Online sunshine 1.Were or could be expended during the applicable fiscal year, or 2. Were or could he retained as -a balance for future spending In the fiscal year,, Provided, howeVer, those moneys held in or used in trust,, agency, or Internal service funds, and expenditures of bond proceeds for Capital outlay or for advanced refunded debt principal., shalt. be excluded. (4) The resolution or ordinance approved in the mariner provided for in this sectforl shall be forwarded to.the property appraiser and the tax collectorwithin-3 days after the adoption of such resolution or ordinance, No miltage other than that approved by referendurn'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 propertyappraiser and the tax collector. The receipt of the resolution or ordinance by the property appraiser shall be considered official notice of the iTfiLtage rate approved by the -taxing authority, and that ml (tage rate shalt be the rate applied by the property appraiser in extending the rolls pursuant to s. 1,93. 11Z, 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,fiscat year, (4) 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, adjustedfor change in per capita Florida personal income, urtess a higher rate was adopted, In which case the maximum is the adopted rate.. The maximumrrfWage rate applicable to a county authorized to Levy a -county public hospi.tal, surtax under s, 2,055and which did so in fiscal year 2007shall, 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 mill,age rate calculation, but shalt be added back to the maximum mill'lage rate allowed after the roll back has been applied, the total of which shall be cmsiderod the maximum roffiage rate for such a county for purposes of this. subsection. The revenue roclufred to be contributed to the county public general hospital for the upcoming fiscRt year $hal,[ be caLCLKated as 11,873 percent times the milLage rate levied for countywide purposes in fiscal year.2007 times 95 percent of the pretIminary tax roll for the upcoming fiscal year..A higher rate maybe adopted only under the Wowing conditions,: 1. A. rate of not more than 11.0 percent of the rolled back rate based on the previous year's maximum mlltage rate, adjusted for change in per capita Florida personal, in -come, may be adoptedif approved by a tWD-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 three4ourths 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 rnittage rate, of a County or municipality, municipal service taxing, unit of that county, and any special district dependent to that county or municIpatity may exceed the maximum rnittage 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 milt -age and taxes. levied by a municipality or independent special district that has levied ad -valorem taxes for -less than 5 years are not subj,ect to this (Imitation. The mMage rate of a county authorized to levy a county public ho5pital surtax under s. 212,'055 may exceed the maximurn nlWage rate calculated pursuant to tills subsectlon'to the extent necessary to account for the revenues required to be contributed to the county public hospital. Total taxes levied may -exceed the maximUrn caLCLI(ated pursuant to subsection (6) as a result of an Increase in taxable value above that certified ill subsection (1) if such increase is less than the percentage amounts contained in subsection (6) or if the adillinistrativo, adjustment cannot be made because the value adjustment board Is still in session at the time the tax roll is extended; otherwise, mll,tageratea subject tothts 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, TO, 11, and 24, Art, VI 11 of the State Constitution 'of 1885, as preserved by s. 6(e), Art. Vill of the State Constitution Of 1968, which is granted the ?App�jmoda=Olspl RL�020a-02P9iO200/qeotc)A/0200,066.i6YI1 I 7/19/2019 Slatules & Constitution Mew Statutes ; Online 8urshlne 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 tho effective data of tile 1968 State constitution which has a rnil(age that must be approved by a municipaUtyO 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. 12 , the property appraiser shall notify each taxing authority from that certified pursuant -including, but of the aggregate change in the,assessment roll., if any, f nt to subsection (1), not limited to, tho5orchanges which result from actions by the value adjustment board or from corrections of errors in the assessment roll. Muni cipatiti es, 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 I percent with the taxable value shown on the roll to be extended. Any other taxing authority may adjust administratively its adopted rnflLage rateWithout 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 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, 1 -however, no adjustment shalt be made to levies required by law to be a specific, millage Mount, Not Later than 3 days after receipt of notification pursuant to this subsection, each affected taxing authority shall cortify 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 cr authorize any millage in excess of the maximum millage permitted by law or prevent the reduction of millage, (8) The property appraiser shalt deliver to the presiding officer of each taxing authority within the county, on June 1, !an esti mate of the total assessed value of nonexempt property forthe current year for budget planning' purposes. ,(9) MuLticounty taxihg, 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 multicowity taxing authority hasnot received a certification pursuant to subsection (1) from a counCy by July 15, it shall compute 1t8 proposed millage rate and roltled�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 ShMt, with respectto mu(ticounty taxing authorities, be computed as though certification of value pursuant to subsection (1) were: made July 1. The noutticounty district shalt add. the following sentence to the advertisement set forth In paragraphs (3)(a). and (g): This tax Increase is applicable to inarnef opjor comitiosL. (10) (a) In addition to the notice required its subsection (3), a district school board shall publish a second not -ice of intent to levy additional taxes under s, 1011.71 (2) on (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 advertfsemearequi red under subsection (3). The projects shalt be listed in priority within each category as fotlowsi construction and remodeling,, maintenance, renovation, and repair; motor vehicle purchases; now and replacement eqUIP111ellt; payments for educational facilities and sites due under -a toase�purchase agreement; payrrients4or renting and leasing educational facilities and sites; payments -of loans approved pursuant to ss,,10J 1.14_ and 1011, S.; payment of costs of1comptiance 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. (2),(i). The additional notice shall be in the following form, except thatif the district school board is proposing to levy the same miltage under s,,1011,71(2) or yfe -d " (3� which it to 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): 7111 7/1 W201 6 Statutes &Conottution Mew 8totutos; : Online Sunshine NOTICE OF TAX FOR SCHOOL CAPITAL OUTLAY The _ (name of6chont di'8trIcO ,_will SOOR Consider a measure to finpose a number mill property fax for the -capital outlay projects listed herein., This tax is in addition to the school board's proposed tax of _LiumLeD_ mills for operating expenses and is proposed solely at thediscretion of the school board. THE PROPOSED COMBINED SCHOOL BOARD TAX INCREASE FOR BOTH OPERATING EXPENSES AND CAPITAL OUTLAY IS SHOWN IN THE ADJACENT NOTICE, The capital outlay tax will genes -ate approximately $. (ArpPint),,, to be used for the f - ollowing projects, —Ut st of witxt out(8yuo Alt:conceroed citizens are invited to a public hearing to be held on (cjate and time) -at (mooting place) A DECISION on the proposed CAPITAL OUTLAY TAXES wit[ be made at this hearing, (b) In the event aschool, 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 shalt he published in confornifty, with the advertisement required In -subsection (3),A public hearing to adopt the amended project list shall be held not Less j i 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; arnended, or deleted projects may be omitted if riot appropriate for the changes proposed: AMENDED. NOTICE OF TAX FOR SCHOOL CAPITAL OUTLAY The. School Board of, Enamel County will soon consider •a measure to amend the use of property tax for the capital Outlay projects previously advertised for the —Near.— to, (yeAr) school year, New pro acts to be funded: (Dist of caDAat outlay prglegs) Amended projects tobe funded: 01st Lf mr)ltat outim, prdoeW, Projects to be deleted: _dist or capitat oudayoPLt ALL concerned citizens are invited to a public hearing to be held On. (date and dmat_bgqLWRLanoj. A DECISION on the proposed arnendment-to the projects funded from CAPITAL OUTLAY TAXES witl• be made at this meeting. (11) Notwithstanding the provisions of paragraph (2)(b) and s.00,0.69(4)(f) to the -contra ryyy the proposed mikage rates provided to th6 property -appraiser by the taxing authority, except for millago rates adopted by referendum, for rates. authorized by s. =,t,_7_1, and for rates required by law to be in a specified miltnge amount, shall be adjusted in the event that a review notice is issued pursuant to s. 193.114 (4) and the taxable' value on the approved roll is at variance with the taxable value certified pursuant to subsection (1). The adjustment Mal( be made by the property appraiser, who shalt notify the, taxing authorities affected by the adjustment within 5 days of the date the roll is approved pursuant to s. �9_3. 1 _142(4), The adjustment -shalt be such as to provide for no Change in the dollar amount of -taxes levied from that Initially proposed by the taxing authority. (12) The time periods specified in this section.shatt be determined by using the date of certification. of value htln;(/www,le'c�,st4tp,Tl,uslstatulesl111dex,afhl7Apn�mnci�a�gishlay�,�t�lute&Seatoh�btrinpµ&URl_;�02D0�0�99/0?.CiblSdotiai7s/020tJ,06�;l�tml 61'11 7/19/20'16 Statutes &ConstltuO on :V] OW Statutes 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 Incaribg preceded by a newspaper advertisement is held. not Less than 2 days or more than 5 days flotlov.ding publication of such advertigernent,, and (t) The property appraiser coordinates such shortening of time periods and gives written notice to all affected taxing authorities, however, no taxing authority shalt be denied its right to the full time periods allowed in this section. (13) (a),. Any taxing authority in violation of this. 5ecti on, other than subsection (5), shall, be subject to forfeiture of,state funds otherwise amai(abtoto 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. 2D—LU-8, the department shott 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..1:01 1,69(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 departmentishall repeat the hearing and notice process required by paragraph :(Z)(d), except that: 1, The advertisement shall appear within 15,days of notice from the department. 2. The adyertisement, In addition to meeting the requirements of subsection (3), shalt contain the following statement In boldfaced type immediately after the heading: THE PREVIOUS NOTICE PLACED BY THE , (same of taxing authority) HAS BEEN DETERMINED RY THE DEPARTMENT OF RMNUE TO BE IN `VIOLATION OF THE L,AW,. NECESSITATING THIS SECOND NOTICE, 3, The rniltnge 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 mi(lage is less than the amount previously forwarded pursuant to'subsection (4), any Moneys collected in excess of the new Levy shall be held in reserve until the subsequent fiscal year and shall then be utilized to reduce ad valorem taxes DtheIVISe necessary,_ (d), If any county or municipality, dependent special dtstrict of such county or municipality, or municipal service taxing unit of such county Is in violation of subsection (5) because total county or rnunicipal, 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�c.ent gates tax revenues during the 112 Months following a determination of noncompliance by the Department of Revenue as. described In s, 21 B,Q(3) and this subsection. if the executive director'of the Departmentof Revenue determines that any county or municipality, dependent -special. d1stdct of such county or municipality, or municipal service taxing unit of such county is in violation of subsectien ' (5), the Department ofRthe and e 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 admini'strative 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 munictpatity, dependent speciat district -of such county or municipality, or municipal ViCetaXlng unit DUsuch county in excess of the arn ourt at towed by,subsection (15); as determined by the executive d1rector. Such revenues shalt 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 rnunictpat 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 StotulGs & ConstItutl on Mew StatUfna ; onllffo $LmNne subsection (5) shall be held in reserve until the subsequent fiscal, year and shall then be used to reduce ad valorem taxes otherwise necessary. if the county or Municipality, dependent special district Of Such county or municipality, or municipal service .taxiing unit of such county does anot remedy the noncompliance, the provisions of s, ZLa-_61 shall apply, (e) The following procedures shall be followed when 'the executive director notifies any county or municipality, dependent special district of such county or municipality, or municipal service taxing unit of such county that. he or she has determined that suchtaxing authority is in violation of subsection (5'),, 1. Within 3.0 days after the deadline for certification of compliance required by s, 200.0 , the executive director shall notify any such- county or MnlclpaAydependent special district of such county or municipality, or municipal -service taxing unit of such county of his or her determination regarding subsection -(5) and that such taxing authority- is subject to subparagraph 2. 2. Any taxing. authority so noticed by the, executive director shalt repeat the hearing and notice process required by paragraph (2)(d), except that: a. The advertisement shalt.appear within 1$ 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 ot tnxing authority) HAS BEEN DETERMINED BY THE. DEPARTMENT Or REVENUE TO BE IN VIOLAMON OF THE LAW., NECESSITATING THIS SECOND NOTICE. c, The mitLage newly adopted at such, hearing shill 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 wfth this chapter as provided in this section within 15 days aft -or the adoption of a mWage 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 norcompliRnCe. 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 miltago that does not exceed the MaX11nL1rn Mffiage al,[OWOd for such taxing authority under paragraph ,(5)(a), or if any such county or muriicipality,. dependent special district of such county or munictpatity, or municipal service taxing unit of such COLIhty 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, andthe 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 -cart sales tax revenues during the 12 months fallowing a determination of noncompliance by the Department of Revenue as described In S. ZJ(2) and (3) and this subsection. f. The d6terrilinatlon of the executive director is not subject, to chapter 120, (114)'(a) If the notice of proposed property taxes mailed to taxpayers under thissection 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- appraisers -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 SUI)SOCtiOn (3). (b) Errors that may be corrected in this manner -are: '7/19/2016 Statuto8 &Oonstltu(lon :Mow StatutGe;: Online Sunshlno 1. Incorrect location, time, or date of public hearing, 2, Incorrect assossed, exempt, or taxabte Yatue, 3. Incorrect amount of taxes as reflected In column one, column two, or column three of the notice,; and 4. Any other erroras approved by the executive director of the Department of Revenue or the executive d1rectorlsdesignoe, (15) The provisions of this section shall apply to at( taxing authorities In this state which levy ad valorem taxes., and shall control over any speciat, law which tg inconsistent or in conflict with thissection, except to the extent the gpeci'at law expres5ty exomptsa 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 shat1be 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 -inconsistent or in conflict with the provisions of thlg section. History, --s. 13, ch. 73.172; s, 16, ch, 74.234; ss. 1, 2, ch, 75-68; s. 19, ch. 76133; s. 1, ch, 77.02; s, 1, ch, 77-174; s, 1, ch. MZH; m Z, 9, ch, 80-261; s, 25, ch, 80.Z74, s, '14, ch. 82.1:54; s,12; ch, 8Z-208; 8s, 4, 11, 25, 72:, H, ch. 82 226; s, 5, ch. 82.3881 s, 2, ch, 82199; s. 28, ch, 93-.204; s, 61, ch, 83.217; s, 2, ch, 84-164; s, 20, ch. 84-356.1, s, 1,, ch, 8,6,190, s, 12.) ch. 86-300; s. 5,, ch, $7.284; sA3, ch, 88216; s, Z, ch, 88223; s. 14, ch, 90.241; ss, 1360 165, ch, 91,112.; s. $, ch, 91.295; s; 1, ch, 92-163;. m 5, 15, ch. 93� I 3,2;. s.,25, ch. 93233'; s, 1, ch, 93.241; s. 52, ch, 94,232; s. 4, ch. 94344;'s. 41, ch. 94353; s. 1481, ch, 95.147; s, 2, ch, 95-359; s5. 1, 2, 3,, dT, 9'b•211; s, i, ch, 98-32; s. I .ch, 9853; s, 18, ch 99.6; s. 11, ch. 21002-18; s,91 I., ch. 2002,367; s, 2, 0, 2004.346; s, 3, ch, 2007.04; ss.2.1 33, ch. 2007-321; s, 11, ch, 2008-173,; s, 3,, ch. ?2009.165,'s.. 29, ch, 2012.19'3;s. 7, ch. 2012-212; s, 13., ch, 2004; g. 17, ch, 2016.10., 1 Note. -.Section 13, ch. 2'008-173, proV1 des that! 1 i) 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 12054(4)) I'lorida Statutes, fortho purpose -of implementing this act, "(2.) Notwithstanding any other provision of law, such emergency rules shat[ remain lit effect for 18 months after the date of adoption aid may be rerieweddu ring the pendency of procedures to ado pt-ru I% addressing the subject -of the emergency rules," Copyri5ht 0 1995.2o% "rhe Florida Logislaturo - Privacy Staternent, - Contact Us I ode�4)1 a play_PtatUMSoaroh,_StO ng= &U R L- 0200-0209/0200/Seotlolis/0200.065,htHi I 111111 ® Secy. 14-59. - Annual budget; source of funds. (a) No later than 30 days prior to the date the city commission establishes the millage rate for the city, the executive director shall prepare for the approval of the board a budget for the operation of the downtown %for the ensuing fiscal year. The budget shall be prepared in the same manner as required of all departments of the city. When approved by the board it shall not require approval of any officer or body of the city other than the city i commission. No funds of the city may be included in the budget of the except those funds1N in this article. (b) The operations of .the downtowntr%j)1xlr shall be principally i financed from the following sources and such other sources as may be approved by the h city commission: (1) Donations to the Inti( for the performance of its functions, G (2) Proceeds of an ad valorem tax, not exceeding 0.4750 mills per dollar valuation of property in the downtown area designated by the city commission. (3) Money borrowed and to be repaid from other funds received under the of this article which shall include federal funds, contributions and funds derived from the millage��to be levied under this article. (Code 1957, § 13-12; Code 1980, § 14-33; Ord. No. 12905, § 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 cit commission Is t � y ��rl�'to levy an additional ad valorem tax an all 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 I operation of the downtown �lti�t�7 This levy of 0.4750 mills per dollar ad valorem tax shall be in addition to the regular ad valorem taxes and special assessments for improvements imposed by the city commission. The tax collector shall transmit funds so collected to the appropriate officer of'the city responsible for the handling of the public money who shall deposit the same in the city treasury to.the credit of the RM� Such � money shall beu8odfor nopurpose-other thanUhnmmpurposes |nthis article ' and, upon approval of the board, pursuant to vouchers signed by a minimum oftwo ! ' | signatories ofthe who shall bethe executive director and one � . member of 'die board of directors, or two members of the board of directors. The funds of � � the shall bosecured smother public funds are secured. Other money received by � |� the shall forthwith bedeposited |nthe city treasury tothe credit ofthe ` � � subject todisbursement oo |nUhiaarUole-TheoitvehmUnntoN|oetmhaelfnor � | � shall Itever beobligated h)pay any sums from general public funds,or�omany pubUc � | . | / funds other than money received purnuont 'for oronaccount cfany ofthe � activities ofthe 101 (Code 1907,§13-13;Code 1880*§14~84;Ord. No, 12B05'§2,4~12-D7|Ord, No.18873 &l 11-1D-15)