House Bill hb1127

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    Florida House of Representatives - 2001                HB 1127

        By Representative Andrews






  1                      A bill to be entitled

  2         An act relating to non-ad valorem assessments;

  3         amending s. 197.3632, F.S., relating to the

  4         uniform method for the levy, collection, and

  5         enforcement of non-ad valorem assessments;

  6         defining the term "levied for the first time";

  7         specifying the circumstances in which a local

  8         government must adopt a non-ad valorem

  9         assessment roll at a public hearing;

10         prescribing requirements relating to the notice

11         that must be given before such a hearing is

12         held; providing an effective date.

13

14  Be It Enacted by the Legislature of the State of Florida:

15

16         Section 1.  Paragraphs (a) and (b) of subsection (4)

17  and subsection (6) of section 197.3632, Florida Statutes, are

18  amended to read:

19         197.3632  Uniform method for the levy, collection, and

20  enforcement of non-ad valorem assessments.--

21         (4)(a)  A local government shall adopt a non-ad valorem

22  assessment roll at a public hearing held between June 1 and

23  September 15 if:

24         1.  The non-ad valorem assessment is levied for the

25  first time. As used in this subparagraph, the term "levied for

26  the first time" means imposed for the first time by county or

27  municipal ordinance or special district resolution, but the

28  term does not include a change in the assessment rate alone;

29         2.  The non-ad valorem assessment is increased beyond

30  the maximum rate authorized by law or judicial decree at the

31  time of initial imposition;

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    Florida House of Representatives - 2001                HB 1127

    571-178-01






  1         3.  The local government's boundaries have changed,

  2  unless all newly affected property owners have provided

  3  written consent for such assessment to the local governing

  4  board; or

  5         4.  There is a substantial change in the purpose for

  6  such assessment or a material change in the use of the revenue

  7  generated by such assessment.

  8         (b)  At least 20 days prior to the public hearing, the

  9  local government shall notice the hearing by first-class

10  United States mail and by publication in a newspaper generally

11  circulated within each county contained in the boundaries of

12  the local government.  The notice by mail shall be sent to

13  each person as shown on the current tax roll owning property

14  subject to the assessment and shall include the following

15  information:  the purpose of the assessment; the total amount

16  to be levied against each parcel during the initial assessment

17  year; the unit of measurement to be applied against each

18  parcel to determine the assessment; whether the assessment

19  will be levied for more than 1 year; the length of time for

20  which the assessment will be levied; whether the assessment

21  may be increased in the future the number of such units

22  contained within each parcel; the total revenue the local

23  government will collect by the assessment; a statement that

24  failure to pay the assessment will cause a tax certificate to

25  be issued against the property which may result in a loss of

26  title; a statement that all affected property owners have a

27  right to appear at the hearing and to file written objections

28  with the local governing board within 20 days of the notice;

29  and the date, time, and place of the hearing. However, notice

30  by mail shall not be required if notice by mail is otherwise

31  provided pursuant to s. 200.069 or required by general or

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    Florida House of Representatives - 2001                HB 1127

    571-178-01






  1  special law governing a taxing authority and such notice is

  2  served at least 30 days prior to the authority's public

  3  hearing on adoption of a new or amended non-ad valorem

  4  assessment roll.  The published notice shall contain at least

  5  the following information: the name of the local governing

  6  board; a geographic depiction of the property subject to the

  7  assessment; the proposed schedule of any debt repayment

  8  relating to the assessment; the fact that the assessment will

  9  be collected by the tax collector; and a statement that all

10  affected property owners have the right to appear at the

11  public hearing and the right to file written objections within

12  20 days of the publication of the notice.

13         (6)  If the non-ad valorem assessment is to be

14  collected for a period of more than 1 year or is to be

15  amortized over a number of years, the local governing board

16  shall so specify in the initial notice and shall not

17  thereafter be required to provide or publish the annual notice

18  that would otherwise be required by subsection (4) or annually

19  adopt the non-ad valorem assessment roll.  However, the local

20  governing board shall inform the property appraiser, tax

21  collector, and department by January 10 if it intends to

22  discontinue using the uniform method of collecting such

23  assessment.

24         Section 2.  This act shall take effect July 1, 2001.

25

26            *****************************************

27                       LEGISLATIVE SUMMARY

28    Amends provisions relating to the uniform method for the
      levy, collection, and enforcement of non-ad valorem
29    assessments. Defines the term "levied for the first
      time." Prescribes requirements relating to the
30    circumstances in which a local government must adopt a
      non-ad valorem assessment roll at a public hearing and to
31    the contents of the notice that must be given before the
      hearing is held.
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