Senate Bill sb1024c1

    Florida Senate - 2003                           CS for SB 1024

    By the Committee on Comprehensive Planning; and Senator
    Atwater




    316-1923-03

  1                      A bill to be entitled

  2         An act relating to non-ad valorem assessments;

  3         amending s. 197.3632, F.S.; changing the time

  4         for holding the public hearing at which a

  5         non-ad valorem assessment is adopted;

  6         prescribing method of notice for non-ad valorem

  7         assessments collected for more than 1 year;

  8         providing an effective date.

  9  

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

11  

12         Section 1.  Paragraph (a) of subsection (4) and

13  subsection (6) of section 197.3632, Florida Statutes, are

14  amended to read:

15         197.3632  Uniform method for the levy, collection, and

16  enforcement of non-ad valorem assessments.--

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

18  assessment roll at a public hearing held between January 1

19  June 1 and September 15 if:

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

21  first time;

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

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

24  time of initial imposition;

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

26  unless all newly affected property owners have provided

27  written consent for such assessment to the local governing

28  board; or

29         4.  There is a change in the purpose for such

30  assessment or in the use of the revenue generated by such

31  assessment.

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CODING: Words stricken are deletions; words underlined are additions.






    Florida Senate - 2003                           CS for SB 1024
    316-1923-03




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

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

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

 4  shall so specify and shall not be required to annually adopt

 5  the non-ad valorem assessment roll. Notice of an assessment

 6  other than that which is required under subsection (4), may be

 7  provided by including the assessment in the property

 8  appraiser's notice of proposed property taxes and proposed or

 9  adopted non-ad valorem assessments under s. 200.069. However,

10  the local governing board shall inform the property appraiser,

11  tax collector, and department by January 10 if it intends to

12  discontinue using the uniform method of collecting such

13  assessment.

14         Section 2.  This act shall take effect upon becoming a

15  law.

16  

17          STATEMENT OF SUBSTANTIAL CHANGES CONTAINED IN
                       COMMITTEE SUBSTITUTE FOR
18                         Senate Bill 1024

19                                 

20  The Committee Substitute differs from the bill as filed in
    that it changes the date range for holding a public hearing to
21  adopt a non-ad valorem assessment roll, and specifies that the
    alternative notice procedures provided in this bill only apply
22  in circumstances not specified in subsection (4) of s.
    197.3632, F.S.
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CODING: Words stricken are deletions; words underlined are additions.