The Florida Senate

236.25  District school tax.--

(1)  If the district school tax is not provided in the General Appropriations Act or the substantive bill implementing the General Appropriations Act, each school board desiring to participate in the state allocation of funds for current operation as prescribed by s. 236.081(10) shall levy on the taxable value for school purposes of the district, exclusive of millage voted under the provisions of s. 9(b) or s. 12, Art. VII of the State Constitution, a millage rate not to exceed the amount certified by the commissioner as the minimum millage rate necessary to provide the district required local effort for the current year, pursuant to s. 236.081(4)(a)1. In addition to the required local effort millage levy, each school board may levy a nonvoted current operating discretionary millage. The Legislature shall prescribe annually in the appropriations act the maximum amount of millage a district may levy. The millage rate prescribed shall exceed zero mills but shall not exceed the lesser of 1.6 mills or 25 percent of the millage which is required pursuant to s. 236.081(4), exclusive of millage levied pursuant to subsection (2).

¹(2)  In addition to the maximum millage levy as provided in subsection (1), each school board may levy not more than 2 mills against the taxable value for school purposes to fund:

(a)  New construction and remodeling projects, as set forth in s. 235.435(3)(b), without regard to the prioritization in that section, sites and site improvement or expansion to new sites, existing sites, auxiliary facilities, athletic facilities, or ancillary facilities.

(b)  Maintenance, renovation, and repair of existing school plants or of leased facilities to correct deficiencies pursuant to s. 235.056(2).

(c)  The purchase, lease-purchase, or lease of school buses; drivers' education vehicles; motor vehicles used for the maintenance or operation of plants and equipment; security vehicles; or vehicles used in storing or distributing materials and equipment.

(d)  The purchase, lease-purchase, or lease of new and replacement equipment.

(e)  Payments for educational facilities and sites due under a lease-purchase agreement entered into by a school board pursuant to s. 230.23(9)(b)5. or s. 235.056(2), not exceeding, in the aggregate, an amount equal to three-fourths of the proceeds from the millage levied by a school board pursuant to this subsection.

(f)  Payment of loans approved pursuant to ss. 237.161 and 237.162.

(g)  Payment of costs directly related to complying with state and federal environmental statutes and regulations governing school facilities.

(h)  Payment of costs of leasing relocatable educational facilities and of renting or leasing educational facilities and sites pursuant to s. 235.056(2).

Violations of these expenditure provisions shall result in an equal dollar reduction in the Florida Education Finance Program (FEFP) funds for the violating district in the fiscal year following the audit citation.

(3)  These taxes shall be certified, assessed, and collected as prescribed in s. 237.091 and shall be expended as provided by law.

(4)  Nothing in s. 236.081(4)(a)1. shall in any way be construed to increase the maximum school millage levies as provided for in subsection (1).

¹(5)  It is the intent of the Legislature that, by July 1, 2004, revenue generated by the millage levy authorized by subsection (2) should be used only for the costs of construction, renovation, remodeling, and repair of educational facilities that provide space for the instruction of students; for the purchase, lease, or lease-purchase of equipment, buildings, and materials directly related to the delivery of student instruction in such facilities; and for the purchase, lease-purchase, or lease of school buses.

(a)  In fiscal year 1997-1998, a district school board may spend for purposes other than the construction, renovation, remodeling, and repair of educational facilities that provide space for the instruction of students; the purchase, lease, or lease-purchase of equipment, buildings, and materials directly related to instruction in such facilities; and the purchase, lease-purchase, or lease of school buses, no more than 85 percent of the amount that was spent for those purposes in fiscal year 1995-1996, which shall be the base year, from the proceeds of the millage levied under subsection (2).

(b)  In fiscal year 1998-1999, a district school board may spend for purposes other than the construction, renovation, remodeling, and repair of educational facilities that provide space for the instruction of students; the purchase, lease, or lease-purchase of equipment, buildings, and materials directly related to instruction in such facilities; and the purchase, lease-purchase, or lease of school buses, no more than 70 percent of the amount that was spent for those purposes in the base year.

(c)  In fiscal year 1999-2000, a district school board may spend for purposes other than the construction, renovation, remodeling, and repair of educational facilities that provide space for the instruction of students; the purchase, lease, or lease-purchase of equipment, buildings, and materials directly related to instruction in such facilities; and the purchase, lease-purchase, or lease of school buses, no more than 55 percent of the amount that was spent for those purposes in the base year.

(d)  In fiscal year 2000-2001, a district school board may spend for purposes other than the construction, renovation, remodeling, and repair of educational facilities that provide space for the instruction of students; the purchase, lease, or lease-purchase of equipment, buildings, and materials directly related to instruction in such facilities; and the purchase, lease-purchase, or lease of school buses, no more than 40 percent of the amount that was spent for those purposes in the base year.

(e)  In fiscal year 2001-2002, a district school board may spend for purposes other than the construction, renovation, remodeling, and repair of educational facilities that provide space for the instruction of students; the purchase, lease, or lease-purchase of equipment, buildings, and materials directly related to instruction in such facilities; and the purchase, lease-purchase, or lease of school buses, no more than 25 percent of the amount spent for those purposes in the base year.

(f)  In fiscal year 2002-2003, a district school board may spend for purposes other than the construction, renovation, remodeling, and repair of educational facilities that provide space for the instruction of students; the purchase, lease, or lease-purchase of equipment, buildings, and materials directly related to instruction in such facilities; and the purchase, lease-purchase, or lease of school buses, no more than 10 percent of the amount spent for those purposes in the base year.

(g)  Beginning July 1, 2004, revenue generated by the millage levy authorized by subsection (2) must be used only for the construction, renovation, remodeling, and repair of educational facilities that provide space for the instruction of students; for the purchase, lease, or lease-purchase of equipment, buildings, and materials directly related to the delivery of student instruction in such facilities; and for the purchase, lease-purchase, or lease of school buses.

A district that violates these expenditure restrictions shall have an equal dollar reduction in funds appropriated to the district under s. 236.081 in the fiscal year following the audit citation. The expenditure restrictions do not apply to any school district that certifies to the Commissioner of Education that all of the district's instructional space needs for the next 5 years can be met from capital outlay sources that the district reasonably expects to receive during the next 5 years.

History.--s. 1025, ch. 19355, 1939; CGL 1940 Supp. 892(344); s. 28, ch. 69-216; s. 1, ch. 69-300; s. 4, ch. 70-401; ss. 3, 4, ch. 71-263; s. 5, ch. 72-333; s. 8, ch. 74-227; s. 34, ch. 75-284; s. 1, ch. 79-332; s. 45, ch. 80-274; s. 1, ch. 80-381; ss. 48, 52, ch. 81-223; s. 27, ch. 82-154; s. 4, ch. 82-226; s. 18, ch. 83-349; ss. 1, 2, ch. 84-349; s. 34, ch. 85-116; s. 2, ch. 86-1; ss. 4, 7, 8, ch. 87-284; s. 1, ch. 88-223; s. 19, ch. 88-557; s. 9, ch. 89-226; s. 1, ch. 89-244; s. 28, ch. 89-278; s. 16, ch. 90-172; ss. 13, 19, ch. 90-241; s. 58, ch. 90-288; s. 1, ch. 92-95; s. 3, ch. 93-241; s. 68, ch. 94-232; s. 17, ch. 94-292; ss. 25, 35, ch. 95-269; ss. 8, 12, ch. 97-265; s. 47, ch. 97-307.

¹Note.--Repealed effective July 1, 2004, by s. 12, ch. 97-265, "and shall be reviewed by the Legislature prior to that date."