Florida Senate - 2016                                    SB 1114
       By Senator Hutson
       6-00449-16                                            20161114__
    1                        A bill to be entitled                      
    2         An act relating to special assessments by
    3         municipalities; amending s. 166.021, F.S.; prohibiting
    4         municipalities from levying special assessments unless
    5         proposed services are anticipated to provide certain
    6         benefits to the assessed property; amending s.
    7         170.201, F.S.; revising criteria for levying special
    8         assessments; amending s. 197.3632, F.S.; specifying
    9         how a municipal governing body must apportion costs of
   10         a prospective special assessment; providing an
   11         effective date.
   13  Be It Enacted by the Legislature of the State of Florida:
   15         Section 1. Subsection (1) of section 166.021, Florida
   16  Statutes, is amended to read:
   17         166.021 Powers.—
   18         (1) As provided in s. 2(b), Art. VIII of the State
   19  Constitution, municipalities shall have the governmental,
   20  corporate, and proprietary powers to enable them to conduct
   21  municipal government, perform municipal functions, and render
   22  municipal services, and may exercise any power for municipal
   23  purposes, except when expressly prohibited by law.
   24  Municipalities may not levy special assessments on a property
   25  unless the proposed services are anticipated to provide a
   26  special or peculiar benefit to the assessed property.
   27         Section 2. Subsection (1) of section 170.201, Florida
   28  Statutes, is amended to read:
   29         170.201 Special assessments.—
   30         (1)(a) In addition to other lawful authority to levy and
   31  collect special assessments, the governing body of a
   32  municipality may levy and collect special assessments to fund
   33  capital improvements and municipal services, including, but not
   34  limited to, fire protection, emergency medical services, garbage
   35  disposal, sewer improvement, street improvement, and parking
   36  facilities, if such improvements and services provide a special
   37  or peculiar benefit to the assessed property and such
   38  assessments are fairly and reasonably apportioned according to
   39  the benefit received. Without limiting the foregoing, a
   40  municipality that has a population of fewer than 100 persons for
   41  the previous year’s taxing year may also levy and collect
   42  special assessments to fund special security and crime
   43  prevention services and facilities, including guard and
   44  gatehouse facilities for the current taxing year.
   45         (b)However, If, prior to the levy of the assessment, the
   46  cost of the services and facilities are funded by ad valorem
   47  taxes, the taxes shall be abated annually thereafter, in an
   48  amount equal to the full amount of the special assessment.
   49         (c) The governing body of a municipality may apportion
   50  costs of such special assessments based on:
   51         1.(a) The front or square footage of each parcel of land;
   52  or
   53         2.(b) An alternative methodology, so long as the amount of
   54  the assessment for each parcel of land is not in excess of the
   55  proportional benefits as compared to other assessments on other
   56  parcels of land and is based on the special or peculiar benefit
   57  accruing to the assessed property from such improvements which
   58  is different in type or degree from benefits provided to the
   59  community as a whole.
   60         Section 3. Paragraph (c) of subsection (4) of section
   61  197.3632, Florida Statutes, is amended to read:
   62         197.3632 Uniform method for the levy, collection, and
   63  enforcement of non-ad valorem assessments.—
   64         (4)
   65         (c) At the public hearing, the local governing board shall
   66  receive the written objections and shall hear testimony from all
   67  interested persons. The local governing board may adjourn the
   68  hearing from time to time. If the local governing board adopts
   69  the non-ad valorem assessment roll, it shall specify the unit of
   70  measurement for the assessment and the amount of the assessment.
   71  A governing body of a municipality may apportion costs of the
   72  proposed assessment only as specified in s. 170.201(1)(c).
   73  Notwithstanding the notices provided for in paragraph (b), the
   74  local governing board may adjust the assessment or the
   75  application of the assessment to any affected property based on
   76  the benefit which the board will provide or has provided to the
   77  property with the revenue generated by the assessment.
   78         Section 4. This act shall take effect July 1, 2016.