HomeMy WebLinkAboutBack-Up from Law DeptThe 2018 Florida Statutes
Title XII Chapter 166 View Entire Chapter
MUNICIPALITIES MUNICIPALITIES
166.021 Powers.—
(1) As provided in s. 2(b), Art. VIII of the State Constitution, municipalities shall have the
governmental, corporate, and proprietary powers to enable them to conduct municipal
government, perform municipal functions, and render municipal services, and may exercise any
power for municipal purposes, except when expressly prohibited by law.
(2) "Municipal purpose" means any activity or power which may be exercised by the state or its
political subdivisions.
(3) The Legislature recognizes that pursuant to the grant of power set forth in s. 2(b), Art. VIII
of the State Constitution, the legislative body of each municipality has the power to enact
legislation concerning any subject matter upon which the state Legislature may act, except:
(a) The subjects of annexation, merger, and exercise of extraterritorial power, which require
general or special law pursuant to s. 2(c), Art. VIII of the State Constitution;
(b) Any subject expressly prohibited by the constitution;
(c) Any subject expressly preempted to state or county government by the constitution or by
general law; and
(d) Any subject preempted to a county pursuant to a county charter adopted under the
authority of ss. 1(g), 3, and 6(e), Art. VIII of the State Constitution.
(4) The provisions of this section shall be so construed as to secure for municipalities the broad
exercise of home rule powers granted by the constitution. It is the further intent of the Legislature
to extend to municipalities the exercise of powers for municipal governmental, corporate, or
proprietary purposes not expressly prohibited by the constitution, general or special law, or county
charter and to remove any limitations, judicially imposed or otherwise, on the exercise of home
rule powers other than those so expressly prohibited. However, nothing in this act shall be
construed to permit any changes in a special law or municipal charter which affect the exercise of
extraterritorial powers or which affect an area which includes lands within and without a
municipality or any changes in a special law or municipal charter which affect the creation or
existence of a municipality, the terms of elected officers and the manner of their election except
for the selection of election dates and qualifying periods for candidates and for changes in terms of
office necessitated by such changes in election dates, the distribution of powers among elected
officers, matters prescribed by the charter relating to appointive boards, any change in the form of
government, or any rights of municipal employees, without approval by referendum of the electors
as provided in s. 166.031. Any other limitation of power upon any municipality contained in any
municipal charter enacted or adopted prior to July 1, 1973, is hereby nullified and repealed.
(5) All existing special acts pertaining exclusively to the power or jurisdiction of a particular
municipality except as otherwise provided in subsection (4) shall become an ordinance of that
municipality on the effective date of this act, subject to modification or repeal as other
ordinances.
(6) The governing body of a municipality may require that any person within the municipality
demonstrate the existence of some arrangement or contract by which such person will dispose of
solid waste in a manner consistent with the ordinances of the county or municipality or state or
federal law. For any person who will produce special wastes or biomedical waste, as the same may
be defined by state or federal law or county or city ordinance, the municipality may require
satisfactory proof of a contract or similar arrangement by which special or biomedical wastes will
be collected by a qualified and duly licensed collector and disposed of in accordance with the laws
of Florida or the Federal Government.
(7) Entities that are funded wholly or in part by the municipality, at the discretion of the
municipality, may be required by the municipality to conduct a performance audit paid for by the
municipality. An entity shall not be considered as funded by the municipality by virtue of the fact
that such entity utilizes the municipality to collect taxes, assessments, fees, or other revenue. If
an independent special district receives municipal funds pursuant to a contract or interlocal
agreement for the purposes of funding, in whole or in part, a discrete program of the district, only
that program may be required by the municipality to undergo a performance audit.
(8)(a) The Legislature finds and declares that this state faces increasing competition from other
states and other countries for the location and retention of private enterprises within its borders.
Furthermore, the Legislature finds that there is a need to enhance and expand economic activity in
the municipalities of this state by attracting and retaining manufacturing development, business
enterprise management, and other activities conducive to economic promotion, in order to provide
a stronger, more balanced, and stable economy in the state, to enhance and preserve purchasing
power and employment opportunities for the residents of this state, and to improve the welfare
and competitive position of the state. The Legislature declares that it is necessary and in the
public interest to facilitate the growth and creation of business enterprises in the municipalities of
the state.
(b) The governing body of a municipality may expend public funds to attract and retain business
enterprises, and the use of public funds toward the achievement of such economic development
goals constitutes a public purpose. The provisions of this chapter which confer powers and duties
on the governing body of a municipality, including any powers not specifically prohibited by law
which can be exercised by the governing body of a municipality, shall be liberally construed in
order to effectively carry out the purposes of this subsection.
(c) For the purposes of this subsection, it constitutes a public purpose to expend public funds
for economic development activities, including, but not limited to, developing or improving local
infrastructure, issuing bonds to finance or refinance the cost of capital projects for industrial or
manufacturing plants, leasing or conveying real property, and making grants to private enterprises
for the expansion of businesses existing in the community or the attraction of new businesses to
the community.
(d) A contract between the governing body of a municipality or other entity engaged in
economic development activities on behalf of the municipality and an economic development
agency must require the agency or entity receiving municipal funds to submit a report to the
governing body of the municipality detailing how the municipal funds are spent and detailing the
results of the economic development agency's or entity's efforts on behalf of the municipality. By
January 15, 2011, and annually thereafter, the municipality shall file a copy of the report with the
Office of Economic and Demographic Research and post a copy of the report on the municipality's
website.
(e)1. By January 15, 2011, and annually thereafter, each municipality having annual revenues
or expenditures greater than $250,000 shall report to the Office of Economic and Demographic
Research the economic development incentives in excess of $25,000 given to any business during
the municipality's previous fiscal year. The Office of Economic and Demographic Research shall
compile the information from the municipalities into a report and provide the report to the
President of the Senate, the Speaker of the House of Representatives, and the Department of
Economic Opportunity. Economic development incentives include:
a. Direct financial incentives of monetary assistance provided to a business from the
municipality or through an organization authorized by the municipality. Such incentives include,
but are not limited to, grants, loans, equity investments, loan insurance and guarantees, and
training subsidies.
b. Indirect incentives in the form of grants and loans provided to businesses and community
organizations that provide support to businesses or promote business investment or development.
c. Fee-based or tax -based incentives, including, but not limited to, credits, refunds,
exemptions, and property tax abatement or assessment reductions.
d. Below-market rate leases or deeds for real property.
2. A municipality shall report its economic development incentives in the format specified by
the Office of Economic and Demographic Research.
3. The Office of Economic and Demographic Research shall compile the economic development
incentives provided by each municipality in a manner that shows the total of each class of
economic development incentives provided by each municipality and all municipalities.
(f) This subsection does not limit the home rule powers granted by the State Constitution to
municipalities.
(9)(a) As used in this subsection, the term:
1. "Authorized person" means a person:
a. Other than an officer or employee, as defined in this paragraph, whether elected or
commissioned or not, who is authorized by a municipality or agency thereof to incur travel
expenses in the performance of official duties;
b. Who is called upon by a municipality or agency thereof to contribute time and services as
consultant or advisor; or
c. Who is a candidate for an executive or professional position with a municipality or agency
thereof.
2. "Employee" means an individual, whether commissioned or not, other than an officer or
authorized person as defined in this paragraph, who is filling a regular or full-time authorized
position and is responsible to a municipality or agency thereof.
3. "Officer" means an individual who, in the performance of his or her official duties, is vested
by law with sovereign powers of government and who is either elected by the people, or
commissioned by the Governor and who has jurisdiction extending throughout the municipality, or
any person lawfully serving instead of either of the foregoing two classes of individuals as initial
designee or successor.
4. "Traveler" means an officer, employee, or authorized person, when performing travel
authorized by a municipality or agency thereof.
(b) Notwithstanding s. 112.061, the governing body of a municipality or an agency thereof may
provide for a per diem and travel expense policy for its travelers which varies from the provisions
of s. 112.061. Any such policy provided by a municipality or an agency thereof on January 1, 2003,
shall be valid and in effect for that municipality or agency thereof until otherwise amended. A
municipality or agency thereof that provides any per diem and travel expense policy pursuant to
this subsection shall be deemed to be exempt from all provisions of s. 112.061. A municipality or
agency thereof that does not provide a per diem and travel expense policy pursuant to this
subsection remains subject to all provisions of s. 112.061.
(c) Travel claims submitted by a traveler in a municipality or agency thereof which is exempted
from the provisions of s. 112.061, pursuant to paragraph (b), shall not be required to be sworn to
before a notary public or other officer authorized to administer oaths, but any claim authorized or
required to be made under any per diem and travel expense policy of a municipality or agency
thereof must contain a statement that the expenses were actually incurred by the traveler as
necessary travel expenses in the performance of official duties and shall be verified by a written
declaration that it is true and correct as to every material matter; and any person who willfully
makes and subscribes any such claim that he or she does not believe to be true and correct as to
every material matter, or who willfully aids or assists in, or procures, counsels, or advises the
preparation or presentation of such a claim that is fraudulent or is false as to any material matter,
whether or not such falsity or fraud is with the knowledge or consent of the person authorized or
required to present such claim, commits a misdemeanor of the second degree, punishable as
provided in s. 775.082 or s. 775.083. Whoever receives an allowance or reimbursement by means of
a false claim is civilly liable in the amount of the overpayment for the reimbursement of the public
fund from which the claim was paid.
History.—s. 1, ch. 73-129; s. 1, ch. 77-174; s. 2, ch. 90-332; s. 2, ch. 92-90; s. 2, ch. 93-207; s. 2, ch. 94-332; s.
1, ch. 95-178; s. 1, ch. 98-37; s. 1, ch. 2003-125; s. 2, ch. 2010-147; s. 22, ch. 2011-34; s. 60, ch. 2011-142; s. 3, ch.
2011-143.
The 2018 Florida Statutes
Title XIII Chapter 189 View Entire
PLANNING AND UNIFORM SPECIAL DISTRICT Chapter
DEVELOPMENT ACCOUNTABILITY ACT
PART V
FINANCE
189.05 Collection of non -ad valorem assessments.
189.051 Bond issuance.
189.052 Assessments levied on facilities regulated under chapter 513.
189.053 Purchases from purchasing agreements of special districts, municipalities, or counties.
189.054 Purchase, sale, or privatization of water, sewer, or wastewater reuse utility by special
district.
189.055 Treatment of special districts.
189.056 Downtown development districts; ad valorem taxation.
189.056 Downtown development districts; ad valorem taxation.—
(1) It is the intent of the Legislature to encourage the revitalization of downtown areas within
large municipalities where the societal ills associated with urban blight are most prevalent.
However, in recognition of the traditionally broad home rule power exercised by charter counties,
the Legislature intends that this section apply only to certain counties.
(2) The governing body of a municipality with a population of more than 400,000, as
determined by the Office of Economic and Demographic Research, and located in a county as
defined in s. 125.011(1) may, by ordinance, levy an ad valorem tax of up to 0.475 mill on the
taxable value of all real and personal property located in a downtown development district to help
finance the operation of the district. The district's millage may not exceed 0.475 mill and may not
exceed the limitations contained in s. 200.001(8)(d) for dependent special districts.
History.—s. 1, ch. 2015-43.
The 2018 Florida Statutes
Title XII Chapter 166 View Entire Chapter
MUNICIPALITIES MUNICIPALITIES
166.211 Ad valorem taxes.—
(1) Pursuant to s. 9, Art. VII of the State Constitution, a municipality is hereby authorized, in a
manner not inconsistent with general law, to levy ad valorem taxes on real and tangible personal
property within the municipality in an amount not to exceed 10 mills, exclusive of taxes levied for
the payment of bonds and taxes levied for periods of not longer than 2 years and approved by a
vote of the electors.
(2) The assessment and collection of municipal ad valorem taxes shall be performed by
appropriate officers as prescribed by general law. At any time millage rates are published for the
purpose of giving notice, the rates shall be stated in terms of dollars and cents for every thousand
dollars of assessed property value.
History.—s. 1, ch. 73-129.
The 2018 Florida Statutes
Title XIV Chapter 200 View Entire Chapter
TAXATION AND FINANCE DETERMINATION OF MILLAGE
CHAPTER 200
DETERMINATION OF MILLAGE
200.001 Millages; definitions and general provisions.
200.011 Duty of county commissioners and school board in setting rate of taxation.
200.065 Method of fixing millage.
200.066 Newly created tax units.
200.068 Certification of compliance with this chapter.
200.069 Notice of proposed property taxes and non -ad valorem assessments.
200.071 Limitation of millage; counties.
200.081 Millage limitation; municipalities.
200.091 Referendum to increase millage.
200.101 Referendum for millage in excess of limits.
200.141 Millage following consolidation of city and county functions.
200.151 Millage to replace lost revenue.
200.171 Mandamus to levy tax; limitations.
200.181 Bond payments; tax levies; restrictions.
200.001 Millages; definitions and general provisions.—
(1) County millages shall be composed of four categories of millage rates, as follows:
(a) General county millage, which shall be that nonvoted millage rate set by the governing body
of the county.
(b) County debt service millage, which shall be that millage rate necessary to raise taxes for
debt service as authorized by a vote of the electors pursuant to s. 12, Art. VII of the State
Constitution.
(c) County voted millage, which shall be that millage rate set by the governing body of the
county as authorized by a vote of the electors pursuant to s. 9(b), Art. VII of the State Constitution.
(d) County dependent special district millage, as provided in subsection (5).
(2) Municipal millages shall be composed of four categories of millage rates, as follows:
(a) General municipal millage, which shall be that nonvoted millage rate set by the governing
body of the municipality.
(b) Municipal debt service millage, which shall be that millage rate necessary to raise taxes for
debt service as authorized by a vote of the electors pursuant to s. 12, Art. VII of the State
Constitution.
(c) Municipal voted millage, which shall be that millage rate set by the governing body of the
municipality as authorized by a vote of the electors pursuant to s. 9(b), Art. VII of the State
Constitution.
(d) Municipal dependent special district millage, as provided in subsection (5).
(3) School millages shall be composed of five categories of millage rates, as follows:
(a) Nonvoted required school operating millage, which shall be that nonvoted millage rate set
by the county school board for current operating purposes and imposed pursuant to s. 1011.60(6).
(b) Nonvoted discretionary school operating millage, which shall be that nonvoted millage rate
set by the county school board for operating purposes other than the rate imposed pursuant to s.
1011.60(6) and other than the rate authorized in s. 1011.71(2).
(c) Voted district school operating millage, which shall be that millage rate set by the district
school board for current school operating purposes as authorized by the electors pursuant to s.
9(b), Art. VII of the State Constitution.
(d) Nonvoted district school capital improvement millage, which shall be that millage rate set
by the district school board for capital improvements as authorized in s. 1011.71(2).
(e) Voted district school debt service millage, which shall be that millage rate set by the
district school board as authorized by a vote of the electors pursuant to s. 12, Art. VII of the State
Constitution.
(4) Independent special district millage shall be that millage rate set by the governing body of
an independent special district, which shall be identified:
(a) As to whether authorized by a special act approved by the electors pursuant to s. 9(b), Art.
VII of the State Constitution, authorized pursuant to s. 15, Art. XII of the State Constitution, or
otherwise authorized; and
(b) As to whether levied countywide, less than countywide, or on a multicounty basis.
(5) Dependent special district millage shall be that millage rate set by the board of county
commissioners or the governing body of a municipality, ex officio or otherwise, which shall be
identified as to the area covered; as to the taxing authority to which the district is dependent; and
as to whether authorized by a special act, authorized by a special act and approved by the
electors, authorized pursuant to s. 15, Art. XII of the State Constitution, authorized by s.
125.01(1)(q), or otherwise authorized.
(6) At any time millage rates are published for the purpose of giving notice, the rates shall be
stated in terms of dollars and cents per thousand dollars of assessed property value.
(7) Millages shall be fixed only by ordinance or resolution of the governing body of the taxing
authority in the manner specifically provided by general law or by special act.
(8)(a) "County" means a political subdivision of the state as established pursuant to s. 1, Art.
VIII of the State Constitution.
(b) "Municipality" means a municipality created pursuant to general or special law but excludes
metropolitan and consolidated governments as provided in s. 6(e) and (f), Art. VIII of the State
Constitution, which shall be considered county governments. Such municipality must have held an
election for its legislative body pursuant to law and established such a legislative body which meets
pursuant to law.
(c) "Special district" means a special district as defined in s. 189.012.
(d) "Dependent special district" means a dependent special district as defined in s. 189.012.
Dependent special district millage, when added to the millage of the governing body to which it is
dependent, shall not exceed the maximum millage applicable to such governing body.
(e) "Independent special district" means an independent special district as defined in s.
189.012, with the exception of a downtown development authority established prior to the
effective date of the 1968 State Constitution as an independent body, either appointed or elected,
regardless of whether or not the budget is approved by the local governing body, if the district
levies a millage authorized as of the effective date of the 1968 State Constitution. Independent
special district millage shall not be levied in excess of a millage amount authorized by general law
and approved by vote of the electors pursuant to s. 9(b), Art. VII of the State Constitution, except
for those independent special districts levying millage for water management purposes as provided
in that section and municipal service taxing units as specified in s. 125.01(1)(q) and (r). However,
independent special district millage authorized as of the date the 1968 State Constitution became
effective need not be so approved, pursuant to s. 2, Art. XII of the State Constitution.
(f) "Voted millage" or "voted levies" means ad valorem taxes in excess of maximum millage
amounts authorized by law approved for periods not longer than 2 years by vote of the electors
pursuant to s. 9(b), Art. VII of the State Constitution or ad valorem taxes levied for purposes
provided in s. 12, Art. VII of the State Constitution. "Voted millage" does not include levies
approved by voter referendum not required by general law or the State Constitution.
(g) "Aggregate millage rate" means that millage rate obtained from the quotient of the sum of
all ad valorem taxes levied by the governing body of a county or municipality for countywide or
municipality -wide purposes, respectively, plus the ad valorem taxes levied for all districts
dependent to the governing body divided by the total taxable value of the county or municipality.
(h) "Dedicated increment value" means the proportion of the cumulative increase in taxable
value within a defined geographic area used to determine a tax increment amount to be paid to a
redevelopment trust fund pursuant to s. 163.387(2)(a) or to be paid or applied pursuant to an
ordinance, resolution, or agreement to fund a project or to finance essential infrastructure. Upon
creating any obligation for payment to a redevelopment trust fund or otherwise pursuant to an
ordinance, resolution, or agreement to fund a project or to finance essential infrastructure based
on an increase in assessed value, the taxing authority shall certify to the property appraiser the
boundaries of the designated geographic area and the date of the most recent assessment roll used
in connection with the taxation of such property prior to creation of the obligation. If the
increment amount payment is not based on a specific proportion of the cumulative increase in
taxable value within a defined geographic area, such value shall be reduced by multiplying by a
proportion calculated by dividing the payment in the prior year, if any, by the product of the
millage rate in the prior year and the cumulative increase in taxable value within the defined
geographic area in the prior year. For tax years beginning on or after January 1, 2008, information
provided to the property appraiser after May 1 of any year may not be used for the current year's
certification.
(i) "Per capita Florida personal income" means Florida nominal personal income for the four
quarters ending the prior September 30, as published by the Bureau of Economic Analysis of the
United States Department of Commerce, or its successor, divided by the prior April 1 official
estimate of Florida resident population pursuant to s. 186.901, which shall be reported by the
Office of Economic and Demographic Research by April 1 of each year.
(j) "Total county ad valorem taxes levied" means all property taxes other than voted levies
levied by a county, any municipal service taxing units of that county, and any special districts
dependent to that county in a fiscal year.
(k) "Total municipal ad valorem taxes levied" means all property taxes other than voted levies
levied by a municipality and any special districts dependent to that municipality in a fiscal year.
(l) "Maximum total county ad valorem taxes levied" means the total taxes levied by a county,
municipal service taxing units of that county, and special districts dependent to that county at
their individual maximum millages, calculated pursuant to s. 200.065(5)(a) for fiscal years 2009-
2010 and thereafter.
(m) "Maximum total municipal ad valorem taxes levied" means the total taxes levied by a
municipality and special districts dependent to that municipality at their individual maximum
millages, calculated pursuant to s. 200.065(5)(b) for fiscal years 2009-2010 and thereafter.
History.—s. 9, ch. 73-349; s. 27, ch. 80-274; s. 13, ch. 82-154; s. 9, ch. 83-204; s. 60, ch. 83-217; ss. 1, 2, ch. 86-
153; s. 3, ch. 87-103; s. 6, ch. 87-239; s. 57, ch. 89-169; s. 1, ch. 90-172; s. 43, ch. 90-288; s. 51, ch. 94-232; s. 910,
ch. 2002-387; s. 1, ch. 2007-321; s. 36, ch. 2008-4; s. 77, ch. 2014-22; s. 16, ch. 2016-10.
Note.—Former s. 200.191.
200.011 Duty of county commissioners and school board in setting rate of taxation.—
(1) The county commissioners shall determine the amount to be raised for all county purposes,
except for county school purposes, and shall enter upon their minutes the rates to be levied for
each fund respectively, together with the rates certified to be levied by the board of county
commissioners for use of the county, special taxing district, board, agency, or other taxing unit
within the county for which the board of county commissioners is required by law to levy taxes.
(2) The county commissioners shall ascertain the aggregate rate necessary to cover all such
taxes and certify the same to the property appraiser within 30 days after the adjournment of the
value adjustment board. The property appraiser shall carry out the full amount of taxes for all
county purposes, except for school purposes, under one heading in the assessment roll to be
provided for that purpose, and the county commissioners shall notify the clerk and auditor and tax
collector of the county of the amounts to be apportioned to the different accounts out of the total
taxes levied for all purposes.
(3) The county depository, in issuing receipts to the tax collector, shall state in each of his or
her receipts, which shall be in duplicate, the amount deposited to each fund out of the deposits
made with it by the tax collector. When any such receipts shall be given to the tax collector by the
county depository, the tax collector shall immediately file one of the same with the clerk and
auditor of the county, who shall credit the same to the tax collector with the amount thereof and
make out and deliver to the tax collector a certificate setting forth the payment in detail, as
shown by the receipt of the county depository.
(4) The county commissioners and school board shall file written statements with the property
appraiser setting forth the boundary of each special school district and the district or territory in
which other special taxes are to be assessed, and the property appraiser shall, upon receipt of such
statements and orders from the board of county commissioners and school board setting forth the
rate of taxation to be levied on the real and personal property therein, proceed to assess such
property and enter the taxes thereon in the assessment rolls to be provided for that purpose.
(5) The property appraiser shall designate and separately identify by certificate to the tax
collector the rate of taxation to be levied for the use of the county and school board and the total
rate of taxation for all other taxing authorities in the county.
(6) The board of county commissioners shall certify to the property appraiser and tax collector
the millage rates to be levied for the use of the county and special taxing districts, boards, and
authorities and all other taxing units within the county for which the board of county
commissioners is required by law to levy taxes. The district school board, each municipality, and
the governing board or governing authority of each special taxing district or other taxing unit
within the county the taxes of which are assessed on the tax roll prepared by the property
appraiser, but for which the board of county commissioners is not required by law to levy taxes,
shall certify to the property appraiser and tax collector the millage rate set by such board,
municipality, authority, special taxing district, or taxing unit. The certifications required by this
subsection shall be made within 30 days after the value adjustment board adjourns.
History.—s. 2, ch. 4885, 1901; GS 532; s. 30, ch. 5596, 1907; RGS 731; CGL 937; s. 6, ch. 20722, 1941; s. 1, ch.
67-227; s. 1, ch. 67-512; ss. 1, 2, ch. 69-55; s. 1, ch. 69-300; s. 36, ch. 71-355; s. 18, ch. 76-133; s. 1, ch. 77-102; s.
1, ch. 77-248; s. 90, ch. 79-400; s. 71, ch. 82-226; s. 164, ch. 91-112; s. 1048, ch. 95-147.
Note.—Former s. 193.31.
1200.065 Method of fixing millage.—
(1) Upon completion of the assessment of all property pursuant to s. 193.023, the property
appraiser shall certify to each taxing authority the taxable value within the jurisdiction of the
taxing authority. This certification shall include a copy of the statement required to be submitted
under s. 195.073(3), as applicable to that taxing authority. The form on which the certification is
made shall include instructions to each taxing authority describing the proper method of computing
a millage rate which, exclusive of new construction, additions to structures, deletions, increases in
the value of improvements that have undergone a substantial rehabilitation which increased the
assessed value of such improvements by at least 100 percent, property added due to geographic
boundary changes, total taxable value of tangible personal property within the jurisdiction in
excess of 115 percent of the previous year's total taxable value, and any dedicated increment
value, will provide the same ad valorem tax revenue for each taxing authority as was levied during
the prior year less the amount, if any, paid or applied as a consequence of an obligation measured
by the dedicated increment value. That millage rate 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 millage rates and taxes levied as specified in subsection (5). The Department of
Revenue shall prescribe the instructions and forms that are necessary to administer this subsection
and subsection (5). The information provided pursuant to this subsection shall also be sent to the
tax collector by the property appraiser at the time it is sent to each taxing authority.
(2) No millage shall be levied until a resolution or ordinance has been approved by the
governing board of the taxing authority which resolution or ordinance must be approved by the
taxing authority according to the following procedure:
(a)1. Upon preparation of a tentative budget, but prior to adoption thereof, each taxing
authority shall compute a proposed millage rate necessary to fund the tentative budget other than
the portion of the budget to be funded from sources other than ad valorem taxes. In computing
proposed or final millage rates, each taxing authority shall utilize not less than 95 percent of the
taxable value certified pursuant to subsection (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 shall be prepared and submitted in accordance
with chapter 1011, provided that the date of submission shall not be later than 24 days after
certification of value pursuant to subsection (1).
4. Taxing authorities other than the county and school district shall prepare and consider
tentative and final budgets in accordance with this section and applicable provisions of law,
including budget procedures applicable to the taxing authority, provided such procedures do not
conflict with general law.
(b) Within 35 days of certification of value pursuant to subsection (1), each taxing authority
shall advise the property appraiser of its proposed millage rate, of its rolled -back rate computed
pursuant to subsection (1), and of the date, time, and place at which a public hearing will be held
to consider the proposed millage rate and the tentative budget. The property appraiser shall utilize
this information in preparing the notice of proposed property taxes pursuant to s. 200.069. The
deadline for mailing the notice shall be the later of 55 days after certification of value pursuant to
subsection (1) or 10 days after either the date the tax roll is approved or the interim roll
procedures under s. 193.1145 are instituted. If the deadline for mailing the notice of proposed
property taxes is 10 days after the date the tax roll is approved or the interim roll procedures are
instituted, all subsequent deadlines provided in this section shall be extended. The number of days
by which the deadlines shall be extended shall equal the number of days by which the deadline for
mailing the notice of proposed taxes is extended beyond 55 days after certification. If any taxing
authority fails to provide the information required in this paragraph to the property appraiser in a
timely fashion, the taxing authority shall be prohibited from levying a millage rate greater than the
rolled -back rate computed pursuant to subsection (1) for the upcoming fiscal year, which rate shall
be computed by the property appraiser and used in preparing the notice of proposed property
taxes.
(c) Within 80 days of the certification of value pursuant to subsection (1), but not earlier than
65 days after certification, the governing body of each taxing authority shall hold a public hearing
on the tentative budget and proposed millage rate. Prior to the conclusion of the hearing, the
governing body of the taxing authority shall amend the tentative budget as it sees fit, adopt the
amended tentative budget, recompute its proposed millage rate, and publicly announce the
percent, if any, by which the recomputed proposed millage rate exceeds the rolled -back rate
computed pursuant to subsection (1). That percent shall be characterized as the percentage
increase in property taxes tentatively adopted by the governing body.
(d) Within 15 days after the meeting adopting the tentative budget, the taxing authority shall
advertise in a newspaper of general circulation in the county as provided in subsection (3), its
intent to finally adopt a millage rate and budget. A public hearing to finalize the budget and adopt
a millage rate shall be held not less than 2 days nor more than 5 days after the day that the
advertisement is first published. During the hearing, the governing body of the taxing authority
shall amend the adopted tentative budget as it sees fit, adopt a final budget, and adopt a
resolution or ordinance stating the millage rate to be levied. The resolution or ordinance shall state
the percent, if any, by which the millage rate to be levied exceeds the rolled -back rate computed
pursuant to subsection (1), which shall be characterized as the percentage increase in property
taxes adopted by the governing body. The adoption of the budget and the millage-levy resolution
or ordinance shall be by separate votes. For each taxing authority levying millage, the name of the
taxing authority, the rolled -back rate, the percentage increase, and the millage rate to be levied
shall be publicly announced prior to the adoption of the millage-levy resolution or ordinance. In no
event may the millage rate adopted pursuant to this paragraph exceed the millage rate tentatively
adopted pursuant to paragraph (c). If the rate tentatively adopted pursuant to paragraph (c)
exceeds the proposed rate provided to the property appraiser pursuant to paragraph (b), or as
subsequently adjusted pursuant to subsection (11), each taxpayer within the jurisdiction of the
taxing authority shall be sent notice by first-class mail of his or her taxes under the tentatively
adopted millage rate and his or her taxes under the previously proposed rate. The notice must be
prepared by the property appraiser, at the expense of the taxing authority, and must generally
conform to the requirements of s. 200.069. If such additional notice is necessary, its mailing must
precede the hearing held pursuant to this paragraph by not less than 10 days and not more than 15
days.
(e)1. In the hearings required pursuant to paragraphs (c) and (d), the first substantive issue
discussed shall be the percentage increase in millage over the rolled -back rate necessary to fund
the budget, if any, and the specific purposes for which ad valorem tax revenues are being
increased. During such discussion, the governing body shall hear comments regarding the proposed
increase and explain the reasons for the proposed increase over the rolled -back rate. The general
public shall be allowed to speak and to ask questions prior to adoption of any measures by the
governing body. The governing body shall adopt its tentative or final millage rate prior to adopting
its tentative or final budget.
2. These hearings shall be held after 5 p.m. if scheduled on a day other than Saturday. No
hearing shall be held on a Sunday. The county commission shall not schedule its hearings on days
scheduled for hearings by the school board. The hearing dates scheduled by the county commission
and school board shall not be utilized by any other taxing authority within the county for its public
hearings. A multicounty taxing authority shall make every reasonable effort to avoid scheduling
hearings on days utilized by the counties or school districts within its jurisdiction. Tax levies and
budgets for dependent special taxing districts shall be adopted at the hearings for the taxing
authority to which such districts are dependent, following such discussion and adoption of levies
and budgets for the superior taxing authority. A taxing authority may adopt the tax levies for all of
its dependent special taxing districts, and may adopt the budgets for all of its dependent special
taxing districts, by a single unanimous vote. However, if a member of the general public requests
that the tax levy or budget of a dependent special taxing district be separately discussed and
separately adopted, the taxing authority shall discuss and adopt that tax levy or budget separately.
If, due to circumstances beyond the control of the taxing authority, the hearing provided for in
paragraph (d) is recessed, the taxing authority shall publish a notice in a newspaper of general paid
circulation in the county. The notice shall state the time and place for the continuation of the
hearing and shall be published at least 2 days but not more than 5 days prior to the date the
hearing will be continued.
(f)1. Notwithstanding any provisions of paragraph (c) to the contrary, each school district shall
advertise its intent to adopt a tentative budget in a newspaper of general circulation pursuant to
subsection (3) within 29 days of certification of value pursuant to subsection (1). Not less than 2
days or more than 5 days thereafter, the district shall hold a public hearing on the tentative budget
pursuant to the applicable provisions of paragraph (c).
2. Notwithstanding any provisions of paragraph (b) to the contrary, each school district shall
advise the property appraiser of its recomputed proposed millage rate within 35 days of
certification of value pursuant to subsection (1). The recomputed proposed millage rate of the
school district shall be considered its proposed millage rate for the purposes of paragraph (b).
3. Notwithstanding any provisions of paragraph (d) to the contrary, each school district shall
hold a public hearing to finalize the budget and adopt a millage rate within 80 days of certification
of value pursuant to subsection (1), but not earlier than 65 days after certification. The hearing
shall be held in accordance with the applicable provisions of paragraph (d), except that a
newspaper advertisement need not precede the hearing.
(g) Notwithstanding other provisions of law to the contrary, a taxing authority may:
1. Expend moneys based on its tentative budget after adoption pursuant to paragraph (c) and
until such time as its final budget is adopted pursuant to paragraph (d), only if the fiscal year of
the taxing authority begins prior to adoption of the final budget or, in the case of a school district,
if the fall term begins prior to adoption of the final budget; or
2. Readopt its prior year's adopted final budget, as amended, and expend moneys based on
that budget until such time as its tentative budget is adopted pursuant to paragraph (c), only if the
fiscal year of the taxing authority begins prior to adoption of the tentative budget. The readopted
budget shall be adopted by resolution without notice pursuant to this section at a duly constituted
meeting of the governing body.
(3) The advertisement shall be no less than one-quarter page in size of a standard size or a
tabloid size newspaper, and the headline in the advertisement shall be in a type no smaller than 18
point. The advertisement shall not be placed in that portion of the newspaper where legal notices
and classified advertisements appear. The advertisement shall be published in a newspaper of
general paid circulation in the county or in a geographically limited insert of such newspaper. The
geographic boundaries in which such insert is circulated shall include the geographic boundaries of
the taxing authority. It is the legislative intent that, whenever possible, the advertisement appear
in a newspaper that is published at least 5 days a week unless the only newspaper in the county is
published less than 5 days a week, or that the advertisement appear in a geographically limited
insert of such newspaper which insert is published throughout the taxing authority's jurisdiction at
least twice each week. It is further the legislative intent that the newspaper selected be one of
general interest and readership in the community and not one of limited subject matter, pursuant
to chapter 50.
(a) For taxing authorities other than school districts which have tentatively adopted a millage
rate in excess of 100 percent of the rolled -back rate computed pursuant to subsection (1), the
advertisement shall be in the following form:
NOTICE OF PROPOSED TAX INCREASE
The (name of the taxing authority) has tentatively adopted a measure to increase its property tax
levy.
Last year's property tax levy:
A. Initially proposed tax levy. . . . . . . . . . $XX,XXX,XXX
B. Less tax reductions due to Value Adjustment Board and other assessment
changes. . . . . . . . . . ($XX,XXX,XXX)
C. Actual property tax levy. . . . . . . . . . $XX,XXX,XXX
This year's proposed tax levy. . . . . . . . . . $XX,XXX,XXX
All concerned citizens are invited to attend a public hearing on the tax increase to be held
on (date and time) at (meeting place) .
A FINAL DECISION on the proposed tax increase and the budget will be made at this hearing.
(b) In all instances in which the provisions of paragraph (a) are inapplicable for taxing
authorities other than school districts, the advertisement shall be in the following form:
NOTICE OF BUDGET HEARING
The (name of taxing authority) has tentatively adopted a budget for (fiscal year) . A public hearing to
make a FINAL DECISION on the budget AND TAXES will be held on (date and time) at (meeting place) .
(c) For school districts which have proposed a millage rate in excess of 100 percent of the
rolled -back rate computed pursuant to subsection (1) and which propose to levy nonvoted millage
in excess of the minimum amount required pursuant to s. 1011.60(6), the advertisement shall be in
the following form:
NOTICE OF PROPOSED TAX INCREASE
The (name of school district) will soon consider a measure to increase its property tax levy.
Last year's property tax levy:
A. Initially proposed tax levy. . . . . . . . . . $XX,XXX,XXX
B. Less tax reductions due to Value Adiustment Board and other assessment
changes. . . . . . . . . . ($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
Bpercent and represents approximately (amount Q of the total proposed taxes.
The remainder of the taxes is proposed solely at the discretion of the school board.
All concerned citizens are invited to a public hearing on the tax increase to be held on (date and
time) at (meeting place) .
A DECISION on the proposed tax increase and the budget will be made at this hearing.
1. AMOUNT A shall be an estimate, provided by the Department of Education, of the amount to
be received in the current fiscal year by the district from state appropriations for the Florida
Education Finance Program.
2. AMOUNT B shall be the percent increase over the rolled -back rate necessary to levy only the
required local effort in the current fiscal year, computed as though in the preceding fiscal year
only the required local effort was levied.
3. AMOUNT C shall be the quotient of required local -effort millage divided by the total
proposed nonvoted millage, rounded to the nearest tenth and stated in words; however, the stated
amount shall not exceed nine -tenths.
(d) For school districts which have proposed a millage rate in excess of 100 percent of the
rolled -back rate computed pursuant to subsection (1) and which propose to levy as nonvoted
millage only the minimum amount required pursuant to s. 1011.60(6), the advertisement shall be
the same as provided in paragraph (c), except that the second and third paragraphs shall be
replaced with the following paragraph:
This increase is required under state law in order for the school board to receive $ (amount A) in
state education grants.
(e) In all instances in which the provisions of paragraphs (c) and (d) are inapplicable for school
districts, the advertisement shall be in the following form:
NOTICE OF BUDGET HEARING
The (name of school district) will soon consider a budget for (fiscal year) . A public hearing to make a
DECISION on the budget AND TAXES will be held on (date and time) at (meeting place) .
(f) In lieu of publishing the notice set out in this subsection, the taxing authority may mail a
copy of the notice to each elector residing within the jurisdiction of the taxing authority.
(g) In the event that the mailing of the notice of proposed property taxes is delayed beyond
September 3 in a county, any multicounty taxing authority which levies ad valorem taxes within
that county shall advertise its intention to adopt a tentative budget and millage rate in a
newspaper of paid general circulation within that county, as provided in this subsection, and shall
hold the hearing required pursuant to paragraph (2)(c) not less than 2 days or more than 5 days
thereafter, and not later than September 18. The advertisement shall be in the following form,
unless the proposed millage rate is less than or equal to the rolled -back rate, computed pursuant
to subsection (1), in which case the advertisement shall be as provided in paragraph (e):
NOTICE OF TAX INCREASE
The (name of the taxing authority) proposes to increase its property tax levy by (percentage of increase
over rolled -back rate) percent.
All concerned citizens are invited to attend a public hearing on the proposed tax increase to be
held on (date and time) at (meeting place) .
(h) In no event shall any taxing authority add to or delete from the language of the
advertisements as specified herein unless expressly authorized by law, except that, if an increase
in ad valorem tax rates will affect only a portion of the jurisdiction of a taxing authority,
advertisements may include a map or geographical description of the area to be affected and the
proposed use of the tax revenues under consideration. In addition, if published in the newspaper,
the map must be part of the online advertisement required by s. 50.0211. The advertisements
required herein shall not be accompanied, preceded, or followed by other advertising or notices
which conflict with or modify the substantive content prescribed herein.
(i) The advertisements required pursuant to paragraphs (b) and (e) need not be one-quarter
page in size or have a headline in type no smaller than 18 point.
(j) The amounts to be published as percentages of increase over the rolled -back rate pursuant
to this subsection shall be based on aggregate millage rates and shall exclude voted millage levies
unless expressly provided otherwise in this subsection.
(k) Any taxing authority which will levy an ad valorem tax for an upcoming budget year but
does not levy an ad valorem tax currently shall, in the advertisement specified in paragraph (a),
paragraph (c), paragraph (d), or paragraph (g), replace the phrase "increase its property tax levy
by (percentage of increase over rolled -back rate) percent" with the phrase "impose a new property tax levy
Of $ (amount) per $1,000 value."
(l) Any advertisement required pursuant to this section shall be accompanied by an adjacent
notice meeting the budget summary requirements of s. 129.03(3)(b). Except for those taxing
authorities proposing to levy ad valorem taxes for the first time, the following statement shall
appear in the budget summary in boldfaced type immediately following the heading, if the
applicable percentage is greater than zero:
THE PROPOSED OPERATING BUDGET EXPENDITURES OF (name of taxing authority) ARE (percent rounded
to one decimal place) MORE THAN LAST YEAR'S TOTAL OPERATING EXPENDITURES.
For purposes of this paragraph, "proposed operating budget expenditures" or "operating
expenditures" means all moneys of the local government, including dependent special districts,
that:
1. Were or could be expended during the applicable fiscal year, or
2. Were or could be retained as a balance for future spending in the fiscal year.
Provided, however, those moneys held in or used in trust, agency, or internal service funds, and
expenditures of bond proceeds for capital outlay or for advanced refunded debt principal, shall be
excluded.
(4) The resolution or ordinance approved in the manner provided for in this section shall be
forwarded to the property appraiser and the tax collector within 3 days after the adoption of such
resolution or ordinance. No millage other than that approved by referendum may be levied until
the resolution or ordinance to levy required in subsection (2) is approved by the governing board of
the taxing authority and submitted to the property appraiser and the tax collector. The receipt of
the resolution or ordinance by the property appraiser shall be considered official notice of the
millage rate approved by the taxing authority, and that millage rate shall be the rate applied by
the property appraiser in extending the rolls pursuant to s. 193.122, subject to the provisions of
subsection (6). These submissions shall be made within 101 days of certification of value pursuant
to subsection (1).
(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 millage rate applicable to a county authorized to levy a county public hospital surtax
under s. 212.055 and which did so in fiscal year 2007 shall exclude the revenues required to be
contributed to the county public general hospital in the current fiscal year for the purposes of
making the maximum millage rate calculation, but shall be added back to the maximum millage
rate allowed after the roll back has been applied, the total of which shall be considered the
maximum millage rate for such a county for purposes of this subsection. The revenue required to
be contributed to the county public general hospital for the upcoming fiscal year shall be
calculated as 11.873 percent times the millage rate levied for countywide purposes in fiscal year
2007 times 95 percent of the preliminary tax roll for the upcoming fiscal year. A higher rate may be
adopted only under the following conditions:
1. A rate of not more than 110 percent of the 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 millage rate of a county or municipality, municipal service taxing unit of that county,
and any special district dependent to that county or municipality may exceed the maximum millage
rate calculated pursuant to this subsection if the total county ad valorem taxes levied or total
municipal ad valorem taxes levied do not exceed the maximum total county ad valorem taxes
levied or maximum total municipal ad valorem taxes levied respectively. Voted millage and taxes
levied by a municipality or independent special district that has levied ad valorem taxes for less
than 5 years are not subject to this limitation. The millage rate of a county authorized to levy a
county public hospital surtax under s. 212.055 may exceed the maximum millage rate calculated
pursuant to this subsection to the extent necessary to account for the revenues required to be
contributed to the county public hospital. Total taxes levied may exceed the maximum calculated
pursuant to subsection (6) as a result of an increase in taxable value above that certified in
subsection (1) if such increase is less than the percentage amounts contained in subsection (6) or if
the administrative adjustment cannot be made because the value adjustment board is still in
session at the time the tax roll is extended; otherwise, millage rates subject to this subsection may
be reduced so that total taxes levied do not exceed the maximum.
Any unit of government operating under a home rule charter adopted pursuant to ss. 10, 11, and
24, Art. VIII of the State Constitution of 1885, as preserved by s. 6(e), Art. VIII of the State
Constitution of 1968, which is granted the authority in the State Constitution to exercise all the
powers conferred now or hereafter by general law upon municipalities and which exercises such
powers in the unincorporated area shall be recognized as a municipality under this subsection. For
a downtown development authority established before the effective date of the 1968 State
Constitution which has a millage that must be approved by a municipality, the governing body of
that municipality shall be considered the governing body of the downtown development authority
for purposes of this subsection.
(6) Prior to extension of the rolls pursuant to s. 193.122, the property appraiser shall notify
each taxing authority of the aggregate change in the assessment roll, if any, from that certified
pursuant to subsection (1), including, but not limited to, those changes which result from actions
by the value adjustment board or from corrections of errors in the assessment roll. Municipalities,
counties, school boards, and water management districts may adjust administratively their adopted
millage rate without a public hearing if the taxable value within the jurisdiction of the taxing
authority as certified pursuant to subsection (1) is at variance by more than 1 percent with the
taxable value shown on the roll to be extended. Any other taxing authority may adjust
administratively its adopted millage rate without a public hearing if the taxable value within the
jurisdiction of the taxing authority as certified pursuant to subsection (1) is at variance by more
than 3 percent with the taxable value shown on the roll to be extended. The adjustment shall be
such that the taxes computed by applying the adopted rate against the certified taxable value are
equal to the taxes computed by applying the adjusted adopted rate to the taxable value on the roll
to be extended. However, no adjustment 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
shall be published in the size, within the time periods, adjacent to, and in substantial conformity
with the advertisement required under subsection (3). The projects shall be listed in priority within
each category as follows: construction and remodeling; maintenance, renovation, and repair;
motor vehicle purchases; new and replacement equipment; payments for educational facilities and
sites due under a lease -purchase agreement; payments for renting and leasing educational facilities
and sites; payments of loans approved pursuant to ss. 1011.14 and 1011.15; payment of costs of
compliance with environmental statutes and regulations; payment of premiums for property and
casualty insurance necessary to insure the educational and ancillary plants of the school district;
payment of costs of leasing relocatable educational facilities; and payments to private entities to
offset the cost of school buses pursuant to s. 1011.71(2)(i). The additional notice shall be in the
following form, except that if the district school board is proposing to levy the same millage under
s. 1011.71(2) or (3) which it levied in the prior year, the words "continue to" shall be inserted
before the word "impose" in the first sentence, and except that the second sentence of the second
paragraph shall be deleted if the district is advertising pursuant to paragraph (3)(e):
NOTICE OF TAX FOR SCHOOL
CAPITAL OUTLAY
The (name of school district) will soon consider a measure to impose a (number) mill property tax for
the capital outlay projects listed herein.
This tax is in addition to the school board's proposed tax of (number) mills for operating
expenses and is proposed solely at the discretion of the school board. THE PROPOSED COMBINED
SCHOOL BOARD TAX INCREASE FOR BOTH OPERATING EXPENSES AND CAPITAL OUTLAY IS SHOWN IN
THE ADJACENT NOTICE.
The capital outlay tax will generate approximately $ (amount) , to be used for the following
projects:
(list of capital outlay proiects)
All concerned citizens are invited to a public hearing to be held on (date and time) at meet;n
lace
A DECISION on the proposed CAPITAL OUTLAY TAXES will be made at this hearing.
(b) In the event a school district needs to amend the list of capital outlay projects previously
advertised and adopted, a notice of intent to amend the notice of tax for school capital outlay
shall be published in conformity with the advertisement required in subsection (3). A public hearing
to adopt the amended project list shall be held not less than 2 days nor more than 5 days after the
day the advertisement is first published. The projects should be listed under each category of new,
amended, or deleted projects in the same order as required in paragraph (a). The notice shall
appear in the following form, except that any of the categories of new, amended, or deleted
projects may be omitted if not appropriate for the changes proposed:
AMENDED NOTICE OF TAX FOR
SCHOOL CAPITAL OUTLAY
The School Board of name County will soon consider a measure to amend the use of property
tax for the capital outlay projects previously advertised for the ear to ear school year.
New projects to be funded:
Amended projects to be funded:
Projects to be deleted:
(list of capital outlay proiects)
(list of capital outlay proiects)
(list of capital outlay proiects)
All concerned citizens are invited to a public hearing to be held on (date and time) at meetin
lace
A DECISION on the proposed amendment to the projects funded from CAPITAL OUTLAY TAXES
will be made at this meeting.
(11) Notwithstanding the provisions of paragraph (2)(b) and s. 200.069(4)(f) to the contrary, the
proposed millage rates provided to the property appraiser by the taxing authority, except for
millage rates adopted by referendum, for rates authorized by s. 1011.71, and for rates required by
law to be in a specified millage amount, shall be adjusted in the event that a review notice is
issued pursuant to s. 193.1142(4) and the taxable value on the approved roll is at variance with the
taxable value certified pursuant to subsection (1). The adjustment shall be made by the property
appraiser, who shall notify the taxing authorities affected by the adjustment within 5 days of the
date the roll is approved pursuant to s. 193.1142(4). The adjustment shall be such as to provide for
no change in the dollar amount of taxes levied from that initially proposed by the taxing authority.
(12) The time periods specified in this section shall be determined by using the date of
certification of value pursuant to subsection (1) or July 1, whichever date is later, as day 1. The
time periods shall be considered directory and may be shortened, provided:
(a) No public hearing which is preceded by a mailed notice occurs earlier than 10 days following
the mailing of such notice;
(b) Any public hearing preceded by a newspaper advertisement is held not less than 2 days or
more than 5 days following publication of such advertisement; and
(c) The property appraiser coordinates such shortening of time periods and gives written notice
to all affected taxing authorities; however, no taxing authority shall be denied its right to the full
time periods allowed in this section.
(13)(a) Any taxing authority in violation of this section, other than subsection (5), shall be
subject to forfeiture of state funds otherwise available to it for the 12 months following a
determination of noncompliance by the Department of Revenue.
(b) Within 30 days of the deadline for certification of compliance required by s. 200.068, the
department shall notify any taxing authority in violation of this section, other than subsection (5),
that it is subject to paragraph (c). Except for revenues from voted levies or levies imposed
pursuant to s. 1011.60(6), the revenues of any taxing authority in violation of this section, other
than subsection (5), collected in excess of the rolled -back rate 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 statement in boldfaced type immediately after the heading:
THE PREVIOUS NOTICE PLACED BY THE (name of taxing authority) HAS BEEN DETERMINED BY THE
DEPARTMENT OF REVENUE TO BE IN VIOLATION OF THE LAW, NECESSITATING THIS SECOND NOTICE.
3. The millage newly adopted at this hearing 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 government half -cent
sales tax revenues during the 12 months following a determination of noncompliance by the
Department of Revenue as described in s. 218.63(3) and this subsection. If the executive director
of the Department of Revenue determines that any county or municipality, dependent special
district of such county or municipality, or municipal service taxing unit of such county is in
violation of subsection (5), 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 shall
direct the tax collector to so hold such funds. If the county or municipality, dependent special
district of such county or municipality, or municipal service taxing unit of such county remedies the
noncompliance, any moneys collected in excess of the new levy or in excess of the amount allowed
by subsection (5) shall be held in reserve until the subsequent fiscal year and shall then be used to
reduce ad valorem taxes otherwise necessary. If the county or municipality, dependent special
district of such county or municipality, or municipal service taxing unit of such county does not
remedy the noncompliance, the provisions of s. 218.63 shall apply.
(e) The following procedures shall be followed when the executive director notifies any county
or municipality, dependent special district of such county or municipality, or municipal service
taxing unit of such county that he or she has determined that such taxing authority is in violation of
subsection (5):
1. Within 30 days after the deadline for certification of compliance required by s. 200.068, the
executive director shall notify any such county or municipality, dependent special district of such
county or municipality, or municipal service taxing unit of such county of his or her determination
regarding subsection (5) 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. 218.63(2) and (3) and this subsection.
f. The determination of the executive director is not subject to chapter 120.
(14)(a) If the notice of proposed property taxes mailed to taxpayers under this section contains
an error, the property appraiser, in lieu of mailing a corrected notice to all taxpayers, may correct
the error by mailing a short form of the notice to those taxpayers affected by the error and its
correction. The notice shall be prepared by the property appraiser at the expense of the taxing
authority which caused the error or at the property appraiser's expense if he or she caused the
error. The form of the notice must be approved by the executive director of the Department of
Revenue or the executive director's designee. If the error involves only the date and time of the
public hearings required by this section, the property appraiser, with the permission of the taxing
authority affected by the error, may correct the error by advertising the corrected information in a
newspaper of general circulation in the county as provided in subsection (3).
(b) Errors that may be corrected in this manner are:
1. Incorrect location, time, or date of a public hearing.
2. Incorrect assessed, exempt, or taxable value.
3. Incorrect amount of taxes as reflected in column one, column two, or column three of the
notice; and
4. Any other error as approved by the executive director of the Department of Revenue or the
executive director's designee.
(15) The provisions of this section shall apply to all taxing authorities in this state which levy ad
valorem taxes, and shall control over any special law which is inconsistent or in conflict with this
section, except to the extent the special law expressly exempts a taxing authority from the
provisions of this section. This subsection is a clarification of existing law, and in the absence of
such express exemption, no past or future budget or levy of taxes shall be set aside upon the
ground that the taxing authority failed to comply with any special law prescribing a schedule or
procedure for such adoption which is inconsistent or in conflict with the provisions of this section.
History. -s. 13, ch. 73-172; s. 16, ch. 74-234; ss. 1, 2, ch. 75-68; s. 19, ch. 76-133; s. 1, ch. 77-102; s. 1, ch. 77-
174; s. 1, ch. 78-228; ss. 2, 9, ch. 80-261; s. 25, ch. 80-274; s. 14, ch. 82-154; s. 12, ch. 82-208; ss. 4, 11, 25, 72, 80,
ch. 82-226; s. 5, ch. 82-388; s. 2, ch. 82-399; s. 28, ch. 83-204; s. 61, ch. 83-217; s. 2, ch. 84-164; s. 20, ch. 84-356;
s. 1, ch. 86-190; s. 12, ch. 86-300; s. 5, ch. 87-284; s. 13, ch. 88-216; s. 2, ch. 88-223; s. 14, ch. 90-241; ss. 136,
165, ch. 91-112; s. 8, ch. 91-295; s. 1, ch. 92-163; ss. 5, 15, ch. 93-132; s. 25, ch. 93-233; s. 1, ch. 93-241; s. 52, ch.
94-232; s. 4, ch. 94-344; s. 41, ch. 94-353; s. 1481, ch. 95-147; s. 2, ch. 95-359; ss. 1, 2, 3, ch. 96-211; s. 1, ch. 98-
32; s. 1, ch. 98-53; s. 18, ch. 99-6; s. 11, ch. 2002-18; s. 911, ch. 2002-387; s. 2, ch. 2004-346; s. 3, ch. 2007-194; ss.
2, 33, ch. 2007-321; s. 11, ch. 2008-173; s. 3, ch. 2009-165; s. 29, ch. 2012-193; s. 7, ch. 2012-212; s. 13, ch. 2015-
2; s. 17, ch. 2016-10; s. 2, ch. 2017-35.
'Note. -Section 4, ch. 2017-35, provides that "[t]his act shall take effect on the effective date of the amendment
to the State Constitution proposed by HJR 7105 or a similar joint resolution having substantially the same specific
intent and purpose, if such amendment to the State Constitution is approved at the general election held in
November 2018 and shall apply to the 2019 tax roll." If such an amendment is approved, current subsection (15) is
renumbered as subsection (16), and a new subsection (15) is added, by s. 2, ch. 2017-35, to read:
(15)(a) Notwithstanding the method of computing the rolled -back rate in subsection (1), the taxable value that is
used in computing the rolled -back rate in subsection (1) and the maximum millage rate under subsection (5) shall be
increased by an amount equal to the reduction in taxable value occurring as a result of the revision to s. 6(a) of Art.
VII of the State Constitution approved in November 2018 which authorizes an additional exemption of up to $25,000
for all levies other than school district levies. For purposes of this paragraph, the taxable value shall be based on
value as of January 1, 2019, within each taxing authority.
(b) This subsection is repealed on December 31, 2019.
200.066 Newly created tax units. -Ad valorem taxes of newly created municipalities or special
districts shall be initially imposed no earlier than the January 1 subsequent to the creation or
establishment of the municipality or district. The creation by a county of a municipal service taxing
unit under s. 125.01 is not controlled by this section if the boundaries of the municipal service
taxing unit conform to the boundaries of existing special districts, include all the unincorporated
areas, or include all the incorporated areas of a municipality, and if the taxing unit is created
before July 1 if millage is to be imposed in the ensuing county budget.
History. -s. 5, ch. 82-226; s. 29, ch. 83-204; s. 2, ch. 84-371; s. 3, ch. 91-238.
200.068 Certification of compliance with this chapter. -Not later than 30 days following
adoption of an ordinance or resolution establishing a property tax levy, each taxing authority shall
certify compliance with the provisions of this chapter to the Department of Revenue. In addition to
a statement of compliance, such certification shall include a copy of the ordinance or resolution so
adopted; a copy of the certification of value showing rolled -back millage and proposed millage
rates, as provided to the property appraiser pursuant to s. 200.065(1) and (2)(b); maximum millage
rates calculated pursuant to s. 200.065(5), together with values and calculations upon which the
maximum millage rates are based; and a certified copy of the advertisement, as published pursuant
to s. 200.065(3). In certifying compliance, the governing body of the county shall also include a
certified copy of the notice required under s. 194.037. However, if the value adjustment board
completes its hearings after the deadline for certification under this section, the county shall
submit such copy to the department not later than 30 days following completion of such hearings.
History.—s. 6, ch. 82-226; s. 30, ch. 83-204; s. 166, ch. 91-112; ss. 7, 21, ch. 95-272; s. 7, ch. 97-287; s. 3, ch.
2007-321; s. 18, ch. 2016-10.
200.069 Notice of proposed property taxes and non -ad valorem assessments.—Pursuant to s.
200.065(2)(b), the property appraiser, in the name of the taxing authorities and local governing
boards levying non -ad valorem assessments within his or her jurisdiction and at the expense of the
county, shall prepare and deliver by first-class mail to each taxpayer to be listed on the current
year's assessment roll a notice of proposed property taxes, which notice shall contain the elements
and use the format provided in the following form. Notwithstanding the provisions of s. 195.022, no
county officer shall use a form other than that provided herein. The Department of Revenue may
adjust the spacing and placement on the form of the elements listed in this section as it considers
necessary based on changes in conditions necessitated by various taxing authorities. If the
elements are in the order listed, the placement of the listed columns may be varied at the
discretion and expense of the property appraiser, and the property appraiser may use printing
technology and devices to complete the form, the spacing, and the placement of the information in
the columns. A county officer may use a form other than that provided by the department for
purposes of this part, but only if his or her office pays the related expenses and he or she obtains
prior written permission from the executive director of the department; however, a county officer
may not use a form the substantive content of which is at variance with the form prescribed by the
department. The county officer may continue to use such an approved form until the law that
specifies the form is amended or repealed or until the officer receives written disapproval from the
executive director.
(1) The first page of the notice shall read:
NOTICE OF PROPOSED PROPERTY TAXES
DO NOT PAY—THIS IS NOT A BILL
The taxing authorities which levy property taxes against your property will soon hold PUBLIC
HEARINGS to adopt budgets and tax rates for the next year.
The purpose of these PUBLIC HEARINGS is to receive opinions from the general public and to
answer questions on the proposed tax change and budget PRIOR TO TAKING FINAL ACTION.
Each taxing authority may AMEND OR ALTER its proposals at the hearing.
(2)(a) The notice shall include a brief legal description of the property, the name and mailing
address of the owner of record, and the tax information applicable to the specific parcel in
question. The information shall be in columnar form. There shall be seven column headings which
shall read: "Taxing Authority," "Your Property Taxes Last Year," "Last Year's Adjusted Tax Rate
(Millage)," "Your Taxes This Year IF NO Budget Change Is Adopted," "Tax Rate This Year IF
PROPOSED Budget Is Adopted (Millage)," "Your Taxes This Year IF PROPOSED Budget Change Is
Adopted," and "A Public Hearing on the Proposed Taxes and Budget Will Be Held:."
(b) As used in this section, the term "last year's adjusted tax rate" means the rolled -back rate
calculated pursuant to s. 200.065(1).
(3) There shall be under each column heading an entry for the county; the school district levy
required pursuant to s. 1011.60(6); other operating school levies; the municipality or municipal
service taxing unit or units in which the parcel lies, if any; the water management district levying
pursuant to s. 373.503; the independent special districts in which the parcel lies, if any; and for all
voted levies for debt service applicable to the parcel, if any.
(4) For each entry listed in subsection (3), there shall appear on the notice the following:
(a) In the first column, a brief, commonly used name for the taxing authority or its governing
body. The entry in the first column for the levy required pursuant to s. 1011.60(6) shall be "By
State Law." The entry for other operating school district levies shall be "By Local Board." Both
school levy entries shall be indented and preceded by the notation "Public Schools:". For each
voted levy for debt service, the entry shall be "Voter Approved Debt Payments."
(b) In the second column, the gross amount of ad valorem taxes levied against the parcel in the
previous year. If the parcel did not exist in the previous year, the second column shall be blank.
(c) In the third column, last year's adjusted tax rate or, in the case of voted levies for debt
service, the tax rate previously authorized by referendum.
(d) In the fourth column, the gross amount of ad valorem taxes which will apply to the parcel in
the current year if each taxing authority levies last year's adjusted tax rate or, in the case of voted
levies for debt service, the amount previously authorized by referendum.
(e) In the fifth column, the tax rate that each taxing authority must levy against the parcel to
fund the proposed budget or, in the case of voted levies for debt service, the tax rate previously
authorized by referendum.
(f) In the sixth column, the gross amount of ad valorem taxes that must be levied in the current
year if the proposed budget is adopted.
(g) In the seventh column, the date, the time, and a brief description of the location of the
public hearing required pursuant to s. 200.065(2)(c).
(5) Following the entries for each taxing authority, a final entry shall show: in the first column,
the words "Total Property Taxes:" and in the second, fourth, and sixth columns, the sum of the
entries for each of the individual taxing authorities. The second, fourth, and sixth columns shall,
immediately below said entries, be labeled Column 1, Column 2, and Column 3, respectively.
Below these labels shall appear, in boldfaced type, the statement: SEE REVERSE SIDE FOR
EXPLANATION.
(6)(a) The second page of the notice shall state the parcel's market value and for each taxing
authority that levies an ad valorem tax against the parcel:
1. The assessed value, value of exemptions, and taxable value for the previous year and the
current year.
2. Each assessment reduction and exemption applicable to the property, including the value of
the assessment reduction or exemption and tax levies to which they apply.
(b) The reverse side of the second page shall contain definitions and explanations for the values
included on the front side.
(7) The following statement shall appear after the values listed on the front of the second
page:
If you feel that the market value of your property is inaccurate or does not reflect fair market
value, or if you are entitled to an exemption or classification that is not reflected above, contact
your county property appraiser at (phone number) or (location) .
If the property appraiser's office is unable to resolve the matter as to market value,
classification, or an exemption, you may file a petition for adjustment with the Value Adjustment
Board. Petition forms are available from the county property appraiser and must be filed ON OR
BEFORE date .
(8) The reverse side of the first page of the form shall read:
EXPLANATION
*COLUMN 1—"YOUR PROPERTY TAXES LAST YEAR"
This column shows the taxes that applied last year to your property. These amounts were based on
budgets adopted last year and your property's previous taxable value.
*COLUMN 2—"YOUR TAXES IF NO BUDGET CHANGE IS ADOPTED"
This column shows what your taxes will be this year IF EACH TAXING AUTHORITY DOES NOT CHANGE
ITS PROPERTY TAX LEVY. These amounts are based on last year's budgets and your current
assessment.
*COLUMN 3—"YOUR TAXES IF PROPOSED BUDGET CHANGE IS ADOPTED"
This column shows what your taxes will be this year under the BUDGET ACTUALLY PROPOSED by
each local taxing authority. The proposal is NOT final and may be amended at the public hearings
shown on the front side of this notice. The difference between columns 2 and 3 is the tax change
proposed by each local taxing authority and is NOT the result of higher assessments.
*Note: Amounts shown on this form do NOT reflect early payment discounts you may have received
or may be eligible to receive. (Discounts are a maximum of 4 percent of the amounts shown on this
form.)
(9) The bottom portion of the notice shall further read in bold, conspicuous print:
"Your final tax bill may contain non -ad valorem assessments which may not be reflected on
this notice such as assessments for roads, fire, garbage, lighting, drainage, water, sewer, or
other governmental services and facilities which may be levied by your county, city, or any
special district."
(10)(a) If requested by the local governing board levying non -ad valorem assessments and
agreed to by the property appraiser, the notice specified in this section may contain a notice of
proposed or adopted non -ad valorem assessments. If so agreed, the notice shall be titled:
NOTICE OF PROPOSED PROPERTY TAXES
AND PROPOSED OR ADOPTED
NON -AD VALOREM ASSESSMENTS
DO NOT PAY—THIS IS NOT A BILL
There must be a clear partition between the notice of proposed property taxes and the notice of
proposed or adopted non -ad valorem assessments. The partition must be a bold, horizontal line
approximately 1/8 -inch thick. By rule, the department shall provide a format for the form of the
notice of proposed or adopted non -ad valorem assessments which meets the following minimum
requirements:
1. There must be subheading for columns listing the levying local governing board, with
corresponding assessment rates expressed in dollars and cents per unit of assessment, and the
associated assessment amount.
2. The purpose of each assessment must also be listed in the column listing the levying local
governing board if the purpose is not clearly indicated by the name of the board.
3. Each non -ad valorem assessment for each levying local governing board must be listed
separately.
4. If a county has too many municipal service benefit units or assessments to be listed
separately, it shall combine them by function.
5. A brief statement outlining the responsibility of the tax collector and each levying local
governing board as to any non -ad valorem assessment must be provided on the form, accompanied
by directions as to which office to contact for particular questions or problems.
(b) If the notice includes all adopted non -ad valorem assessments, the provisions contained in
subsection (9) shall not be placed on the notice.
History. -s. 26, ch. 80-274; s. 15, ch. 82-154; s. 12, ch. 82-226; s. 10, ch. 82-385; s. 13, ch. 83-204; s. 3, ch. 84-
371; s. 212, ch. 85-342; s. 12, ch. 90-343; ss. 137, 167, ch. 91-112; s. 2, ch. 92-163; s. 17, ch. 93-132; s. 53, ch. 94-
232; s. 67, ch. 94-353; s. 1482, ch. 95-147; s. 26, ch. 97-255; s. 4, ch. 98-167; s. 4, ch. 2001-137; s. 7, ch. 2002-18;
s. 912, ch. 2002-387; s. 1, ch. 2009-165; s. 30, ch. 2010-5.
200.071 Limitation of millage; counties. -
(1) Except as otherwise provided herein, no ad valorem tax millage shall be levied against real
property and tangible personal property by counties in excess of 10 mills, except for voted levies.
(2) The board of county commissioners shall, in the event the sum of the proposed millage for
the county and dependent districts therein is more than the maximum allowed hereunder, reduce
the millage to be levied for county officers, departments, divisions, commissions, authorities, and
dependent special districts so as not to exceed the maximum millage provided under this section or
s. 200.091.
(3) Any county which, through a municipal service taxing unit, provides services or facilities of
the kind or type commonly provided by municipalities, may levy, in addition to the millages
otherwise provided in this section, against real property and tangible personal property within each
such municipal service taxing unit an ad valorem tax millage not in excess of 10 mills to pay for
such services or facilities provided with the funds obtained through such levy within such municipal
service taxing unit.
History. -s. 1, ch. 67-395; ss. 1, 2, ch. 69-55; s. 28, ch. 69-216; s. 1, ch. 69-300; s. 2, ch. 70-368; s. 3, ch. 74-
191; s. 16, ch. 82-154; s. 11, ch. 82-385; s. 4, ch. 91-238.
Note. -Former s. 193.321.
200.081 Millage limitation; municipalities. -No municipality shall levy ad valorem taxes
against real property and tangible personal property in excess of 10 mills, except for voted levies.
History. -s. 1, ch. 67-396; ss. 1, 2, ch. 69-55; s. 17, ch. 82-154.
Note. -Former s. 167.441.
200.091 Referendum to increase millage.-The millage authorized to be levied in s. 200.071
for county purposes, including dependent districts therein, may be increased for periods not
exceeding 2 years, provided such levy has been approved by majority vote of the qualified electors
in the county or district voting in an election called for such purpose. Such an election may be
called by the governing body of any such county or district on its own motion and shall be called
upon submission of a petition specifying the amount of millage sought to be levied and the purpose
for which the proceeds will be expended and containing the signatures of at least 10 percent of the
persons qualified to vote in such election, signed within 60 days prior to the date the petition is
filed.
History.—s. 2, ch. 67-395; ss. 1, 2, ch. 69-55; s. 19, ch. 82-154; s. 62, ch. 83-217.
Note.—Former s. 193.322.
200.101 Referendum for millage in excess of limits.—The qualified electors of a municipality
may by majority vote of those voting approve an increase of millage above those limits imposed by
s. 200.081 in a referendum called for such purpose by the governing body of the municipality, but
the period of such increase may not exceed 2 years. Such referendum also may be initiated by
submission of a petition to the governing body of the municipality containing the signatures of 10
percent of those persons eligible to vote in such referendum, which signatures were affixed to the
petition within 60 days prior to its submission.
History.—s. 2, ch. 67-396; ss. 1, 2, ch. 69-55; s. 20, ch. 82-154.
Note.—Former s. 167.442.
200.141 Millage following consolidation of city and county functions.—Those cities or
counties which now or hereafter provide both municipal and county services as authorized under
ss. 9-11 and 24 of Art. VIII of the State Constitution of 1885, as preserved by s. (6)(e), Art. VIII of
the State Constitution of 1968, shall have the right to levy for county, district and municipal
purposes a millage up to 20 mills on the dollar of assessed valuation under this section. For each
increase in the county millage above 10 mills which is attributable to an assumption of municipal
services by a county having home rule, or for each increase in the municipal millage above 10 mills
which is attributable to an assumption of county services by a city having home rule, there shall be
a decrease in the millage levied by each and every municipality which has a service or services
assumed by the county, or by the county which has a service or services assumed by the city. Such
decrease shall be equal to the cost of that service or services assumed, so that an amount equal to
that cost shall be eliminated from the budget of the county or city giving up the performance of
such service or services.
History.—s. 5, ch. 67-395; ss. 1, 2, ch. 69-55; s. 11, ch. 69-216; s. 19, ch. 2016-10.
Note.—Former s. 193.325.
200.151 Millage to replace lost revenue.—In the event any municipality should lose revenue
through the loss of a proprietary activity or other source of revenue, the governing body of the
municipality is authorized to increase the millage in an amount sufficient to restore such loss of
revenue. In the event any municipality should relinquish any governmental function to a county or
other governmental body, the governing body of such municipality shall reduce the millage in an
amount which will equal the cost of such governmental function.
History.—s. 3, ch. 67-396; ss. 1, 2, ch. 69-55.
Note.—Former s. 167.443.
200.171 Mandamus to levy tax; limitations.—In any suit brought in any court of this state
seeking to compel the levy of any tax for the payment of any bonds, coupons or other evidences of
indebtedness, or to establish a sinking fund for their ultimate redemption at maturity, the
peremptory writ, if issued by the court, shall in no case require a levy in excess of the ability of
the taxing unit involved to pay the taxes commanded to be levied; and if such taxing unit be one
having other functions of civil government to perform, the court shall also take into consideration
in commanding such levy, the necessity of such unit to make a reasonably ample levy of taxes for
the purpose of raising revenue with which to pay for the operation of the ordinary functions of civil
government which such unit performs; provided, this section shall not apply to bonds, coupons or
other evidences of indebtedness issued subsequent to the passage of this law. The ability of the
taxing unit involved to pay the taxes commanded to be levied shall be determined by the court
within its sound discretion by the application of equitable considerations in view of all the
conditions of the taxing unit bearing upon such ability to pay; and such ability to pay shall be first
found and determined before the issuance of any such peremptory writ.
History.—s. 1, ch. 18301, 1937; CGL 1940 Supp. 2321(3); ss. 1, 2, ch. 69-55.
Note.—Former s. 192.34.
200.181 Bond payments; tax levies; restrictions.—
(1) None of the provisions of this chapter or of any other law, whether general, special or local
or of the charter of any municipality or county, shall limit or restrict the rate or the amount of the
ad valorem taxes levied for the payment of the principal of and the interest on any debt service
whether secured by revenue certificates or by bonds for which the full faith and credit of any
county, municipality or taxing district may be pledged, and such taxes shall be in addition to all
other taxes authorized or limited by law.
(2) Nothing in this section shall prevent any municipality, county or school board from levying
at least 5 mills of ad valorem tax during any fiscal year.
(3) A county or municipality may levy voted millage at the maximum millage rate approved by
referendum even if the levy would raise revenue in excess of that necessary for debt service as
authorized by a vote of the electors pursuant to s. 12, Art. VII of the State Constitution. The county
or municipality may use the surplus revenue for any lawful purpose solely related to the capital
project for which the voted millage was approved, including operations and maintenance. For
purposes of this chapter, the portion of the voted millage necessary to pay debt service must be
treated as debt service millage and the excess portion must be treated as general millage. The
portion treated as general millage must be included within the millage levied under the county or
municipal 10 -mill limitation.
History.—ss. 1, 3, ch. 67-536; ss. 1, 2, ch. 69-55; s. 1, ch. 69-300; s. 1, ch. 96-259.
Note.—Former s. 193.77.
The Florida Constitution
CONSTITUTION
OF THE
STATE OF FLORIDA
AS REVISED IN 1968 AND SUBSEQUENTLY AMENDED
The Constitution of the State of Florida as revised in 1968 consisted of certain revised articles as
proposed by three joint resolutions which were adopted during the special session of June 24 -July 3,
1968, and ratified by the electorate on November 5, 1968, together with one article carried forward
from the Constitution of 1885, as amended. The articles proposed in House Joint Resolution 1-2X
constituted the entire revised constitution with the exception of Articles V, VI, and VIII. Senate Joint
Resolution 4-2X proposed Article VI, relating to suffrage and elections. Senate Joint Resolution 5-2X
proposed a new Article VIII, relating to local government. Article V, relating to the judiciary, was
carried forward from the Constitution of 1885, as amended.
Sections composing the 1968 revision have no history notes. Subsequent changes are indicated by
notes appended to the affected sections. The indexes appearing at the beginning of each article, notes
appearing at the end of various sections, and section and subsection headings are added editorially and
are not to be considered as part of the constitution.
ARTICLE VII
FINANCE AND TAXATION
SECTION 1. Taxation; appropriations; state expenses; state revenue limitation.
SECTION 2. Taxes; rate.
SECTION 3. Taxes; exemptions.
SECTION 4. Taxation; assessments.
SECTION 5. Estate, inheritance and income taxes.
SECTION 6. Homestead exemptions.
SECTION 7. Allocation of pari-mutuel taxes.
SECTION 8. Aid to local governments.
SECTION 9. Local taxes.
SECTION 10. Pledging credit.
SECTION 11. State bonds; revenue bonds.
SECTION 12. Local bonds.
SECTION 13. Relief from illegal taxes.
SECTION 14. Bonds for pollution control and abatement and other water facilities.
SECTION 15. Revenue bonds for scholarship loans.
SECTION 16. Bonds for housing and related facilities.
SECTION 17. Bonds for acquiring transportation right-of-way or for constructing bridges.
SECTION 18. Laws requiring counties or municipalities to spend funds or limiting their ability to raise
revenue or receive state tax revenue.
SECTION 9. Local taxes.—
(a) Counties, school districts, and municipalities shall, and special districts may, be authorized by
law to levy ad valorem taxes and may be authorized by general law to levy other taxes, for their
respective purposes, except ad valorem taxes on intangible personal property and taxes prohibited by
this constitution.
(b) Ad valorem taxes, exclusive of taxes levied for the payment of bonds and taxes levied for
periods not longer than two years when authorized by vote of the electors who are the owners of
freeholds therein not wholly exempt from taxation, shall not be levied in excess of the following
millages upon the assessed value of real estate and tangible personal property: for all county purposes,
ten mills; for all municipal purposes, ten mills; for all school purposes, ten mills; for water
management purposes for the northwest portion of the state lying west of the line between ranges two
and three east, 0.05 mill; for water management purposes for the remaining portions of the state, 1.0
mill; and for all other special districts a millage authorized by law approved by vote of the electors
who are owners of freeholds therein not wholly exempt from taxation. A county furnishing municipal
services may, to the extent authorized by law, levy additional taxes within the limits fixed for
municipal purposes.
History.—Am. S.J.R. 1061, 1975; adopted 1976.
• Code of the City of Miami, Florida, as amended
• Chapter 14 - DOWNTOWN DEVELOPMENTu
• ARTICLE II. - DOWNTOWN DISTRICT
DIVISION 2. - DOWNTOWN DEVELOPMENT AUTHORITY
Sec. 14-60. - Annual ad valorem tax levy in downtown district; disposition of
funds.
The city commission is authorized to levy an additional ad valorem tax on all real and
personal property in the downtown district as described in this article, not exceeding 0.4750 mills
on the dollar valuation of such property, for the purpose of financing the operation of the downtown
development authority. 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 authority. Such money shall be used for no purpose other than those purposes
authorized in this article and, upon approval of the board, pursuant to vouchers signed by a
minimum of two authorized signatories of the authority, who shall be the executive director and
one member of the board of directors, or two members of the board of directors. The funds of the
authority shall be secured as other public funds are secured. Other money received by the
authority shall forthwith be deposited in the city treasury to the credit of the authority, subject to
disbursement as authorized in this article. The city shall not obligate itself nor shall it ever be
obligated to pay any sums from general public funds, or from any public funds other than money
received pursuant to section 14-59 for or on account of any of the activities of the authority.
(Code 1967, § 13-13; Code 1980, § 14-34; Ord. No. 12905, § 2, 4-12-07; Ord. No. 13573, § 2, 11-
19-15)