Senate Bill sb1020er
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2 An act relating to non-ad valorem assessments;
3 amending s. 170.201, F.S.; authorizing counties
4 to levy special assessments to fund capital
5 improvements and certain services; providing
6 for apportionment of such assessments; amending
7 s. 197.3632, F.S., relating to the uniform
8 method for the levy, collection, and
9 enforcement of non-ad valorem assessments;
10 defining the term "levied for the first time";
11 specifying the circumstances in which a local
12 government must adopt a non-ad valorem
13 assessment roll at a public hearing;
14 prescribing requirements relating to the notice
15 that must be given before such a hearing is
16 held; providing an effective date.
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18 Be It Enacted by the Legislature of the State of Florida:
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20 Section 1. Subsection (1) of section 170.201, Florida
21 Statutes, is amended to read:
22 170.201 Special assessments.--
23 (1) In addition to other lawful authority to levy and
24 collect special assessments, the governing body of a
25 municipality or county may levy and collect special
26 assessments to fund capital improvements and municipal or
27 county services, including, but not limited to, fire
28 protection, emergency medical services, garbage disposal,
29 sewer improvement, street improvement, and parking facilities.
30 The governing body of a municipality or county may apportion
31 costs of such special assessments based on:
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2001 Legislature SB 1020, 1st Engrossed
1 (a) The front or square footage of each parcel of
2 land; or
3 (b) An alternative methodology, so long as the amount
4 of the assessment for each parcel of land is not in excess of
5 the proportional benefits as compared to other assessments on
6 other parcels of land.
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8 The levy of special assessments under this subsection is made
9 pursuant to ss. 1 and 9, Art. VII of the State Constitution.
10 Section 2. Paragraphs (a) and (b) of subsection (4)
11 and subsection (6) of section 197.3632, Florida Statutes, are
12 amended to read:
13 197.3632 Uniform method for the levy, collection, and
14 enforcement of non-ad valorem assessments.--
15 (4)(a) A local government shall adopt a non-ad valorem
16 assessment roll at a public hearing held between June 1 and
17 September 15 if:
18 1. The non-ad valorem assessment is levied for the
19 first time. As used in this sub-subparagraph, the term "levied
20 for the first time" means imposed for the first time by county
21 or municipal ordinance or special district resolution, but the
22 term does not include a change in the assessment rate alone;
23 2. The non-ad valorem assessment is increased beyond
24 the maximum rate authorized by law or judicial decree at the
25 time of initial imposition;
26 3. The local government's boundaries have changed,
27 unless all newly affected property owners have provided
28 written consent for such assessment to the local governing
29 board; or
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2001 Legislature SB 1020, 1st Engrossed
1 4. There is a substantial change in the purpose for
2 such assessment or a material change in the use of the revenue
3 generated by such assessment.
4 (b) At least 20 days prior to the public hearing, the
5 local government shall notice the hearing by first-class
6 United States mail and by publication in a newspaper generally
7 circulated within each county contained in the boundaries of
8 the local government. The notice by mail shall be sent to
9 each person as shown on the current tax roll owning property
10 subject to the assessment and shall include the following
11 information: the purpose of the assessment; the total amount
12 to be levied against each parcel during the initial assessment
13 year; the unit of measurement to be applied against each
14 parcel to determine the assessment; whether the assessment
15 will be levied for more than 1 year; the length of time for
16 which the assessment will be levied; whether the assessment
17 may be increased in the future; the number of such units
18 contained within each parcel; the total revenue the local
19 government will collect by the assessment; a statement that
20 failure to pay the assessment will cause a tax certificate to
21 be issued against the property which may result in a loss of
22 title; a statement that all affected property owners have a
23 right to appear at the hearing and to file written objections
24 with the local governing board within 20 days of the notice;
25 and the date, time, and place of the hearing. However, notice
26 by mail shall not be required if notice by mail is otherwise
27 provided pursuant to s. 200.069 or required by general or
28 special law governing a taxing authority and such notice is
29 served at least 30 days prior to the authority's public
30 hearing on adoption of a new or amended non-ad valorem
31 assessment roll. The published notice shall contain at least
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1 the following information: the name of the local governing
2 board; a geographic depiction of the property subject to the
3 assessment; the proposed schedule of the assessment; the fact
4 that the assessment will be collected by the tax collector;
5 and a statement that all affected property owners have the
6 right to appear at the public hearing and the right to file
7 written objections within 20 days of the publication of the
8 notice.
9 (6) If the non-ad valorem assessment is to be
10 collected for a period of more than 1 year or is to be
11 amortized over a number of years, the local governing board
12 shall so specify in the initial notice and shall not
13 thereafter be required to provide or publish the annual notice
14 that would otherwise be required by subsection (4) or annually
15 adopt the non-ad valorem assessment roll. However, the local
16 governing board shall inform the property appraiser, tax
17 collector, and department by January 10 if it intends to
18 discontinue using the uniform method of collecting such
19 assessment.
20 Section 3. This act shall take effect July 1, 2001.
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