HB 1407 2003
1	CHAMBER ACTION
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6	The Committee on Natural Resources recommends the following:
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8	Committee Substitute
9	Remove the entire bill and insert:
10	A bill to be entitled
11	An act relating to land acquisition; amending s. 253.034,
12	F.S.; providing for an inventory of certain federal and
13	state-owned lands; providing conditions under which
14	certain lands must be made available for surplusing;
15	amending s. 259.032, F.S.; eliminating the reversion of
16	state funds for certain land acquisition purposes;
17	requiring state agencies and water management districts to
18	prepare and submit to the Department of Revenue requests
19	for certification of payment in lieu of taxes applications
20	from requesting local governments; providing for payment
21	in lieu of taxes in perpetuity under certain conditions;
22	amending s. 259.041, F.S.; requiring that the Board of
23	Trustees of the Internal Improvement Trust Fund
24	unanimously approve certain land purchases; providing the
25	board with the authority to adopt rules; amending s.
26	373.59, F.S.; eliminating the reversion of certain state
27	funds; providing for perpetual payment in lieu of taxes by
28	water management districts under certain circumstances;
29	repealing s. 259.0322, F.S.; relating to the reinstitution
30	of payment in lieu of taxes for a 10-year period;
31	repealing s. 373.5905, F.S.; relating to the reinstitution
32	of payment in lieu of taxes for a 10-year period;
33	providing an effective date.
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35	Be It Enacted by the Legislature of the State of Florida:
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37	Section 1. Subsections (8), (9), (10), and (11) of section
38	253.034, Florida Statutes, are renumbered as subsections (9),
39	(10), (11), and (12), respectively, and a new subsection (8) is
40	added to said section, to read:
41	253.034 State-owned lands; uses.--
42	(8)(a) Notwithstanding other provisions of this section,
43	the Division of State Lands is directed to begin an inventory of
44	all federal lands and all lands titled in the name of the state,
45	a state agency, a water management district, or a local
46	government on a county-by-county basis, with the exception of
47	rights-of-way for existing, proposed, or anticipated
48	transportation facilities. In any county in which more than 50
49	percent of the lands within the county boundary are federal
50	lands or lands titled in the name of the state, a state agency,
51	a water management district, or a local government, the division
52	must identify state or water management district lands purchased
53	with funds from the Preservation 2000 Trust Fund, the
54	Conservation and Recreation Lands Trust Fund, the Water
55	Management Lands Trust Fund, the Environmentally Endangered
56	Lands Program, the Save Our Rivers Program, or the Save Our
57	Coast Program.
58	(b) The inventory must distinguish between lands purchased
59	by the state or a water management district as part of a core
60	parcel or within original project boundaries, as those terms are
61	used to meet the surplus requirements of subsection (6), and
62	lands purchased by the state or a water management district
63	which were and are not essential or necessary to meet the
64	conservation purposes of the programs which funded the
65	acquisition.
66	(c) Lands titled in the name of the state, a state agency,
67	or a water management district that are not essential or
68	necessary to meet conservation purposes of the programs funding
69	the acquisition must be made available for purchase to public or
70	private entities. Priority consideration must be given to buyers
71	willing to return the property to productive use so long as the
72	property can be reentered onto the county ad valorem tax roll.
73	Section 2. Subsections (12), (13), and (16) of section
74	259.032, Florida Statutes, are amended to read:
75	259.032 Conservation and Recreation Lands Trust Fund;
76	purpose.--
77	(12)(a) Beginning July 1, 1999, the Legislature shall make
78	available sufficient funds annually from the Conservation and
79	Recreation Lands Trust Fund to the department for payment in
80	lieu of taxes to qualifying counties and local governments as
81	defined in paragraph (b) for all actual tax losses incurred as a
82	result of board of trustees acquisitions for state agencies
83	under the Florida Forever program or the Florida Preservation
84	2000 program during any year. Reserved funds not used for
85	payments in lieu of taxes in any year shall revert to the fund
86	to be used for land acquisition in accordance with the
87	provisions of this section.
88	(b) Payment in lieu of taxes shall be available:
89	1. To all counties that have a population of 150,000 or
90	fewer. Population levels shall be determined pursuant to s.
91	11.031.
92	2. To all local governments located in eligible counties.
93	3. To Glades County, where a privately owned and operated
94	prison leased to the state has recently been opened and where
95	privately owned and operated juvenile justice facilities leased
96	to the state have recently been constructed and opened, a
97	payment in lieu of taxes, in an amount that offsets the loss of
98	property tax revenue, which funds have already been appropriated
99	and allocated from the Department of Correction's budget for the
100	purpose of reimbursing amounts equal to lost ad valorem taxes.
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102	Counties and local governments that did not receive payments in
103	lieu of taxes for lands purchased pursuant to s. 259.101 during
104	fiscal year 1999-2000, if such counties and local governments
105	would have received payments pursuant to this subsection as that
106	section existed on June 30, 1999, shall receive retroactive
107	payments for such tax losses.
108	(c) If insufficient funds are available in any year to
109	make full payments to all qualifying counties and local
110	governments, such counties and local governments shall receive a
111	pro rata share of the moneys available.
112	(d) The payment amount shall be based on the average
113	amount of actual taxes paid on the property for the 3 years
114	preceding acquisition. Applications for payment in lieu of taxes
115	shall be made no later than January 31 of the year following
116	acquisition. No payment in lieu of taxes shall be made for
117	properties which were exempt from ad valorem taxation for the
118	year immediately preceding acquisition.
119	(e)If property which was subject to ad valorem taxation
120	was acquired by a tax-exempt entity for ultimate conveyance to
121	the state under this chapter, payment in lieu of taxes shall be
122	made for such property based upon the average amount of taxes
123	paid on the property for the 3 years prior to its being removed
124	from the tax rolls. The department shall certify to the
125	Department of Revenue those properties that may be eligible
126	under this provision. Once eligibility has been established,
127	that county or local government shall receive 10 consecutive
128	annual payments for each tax loss, and no further eligibility
129	determination shall be made during that period.
130	(f)(e)Payment in lieu of taxes pursuant to this
131	subsection shall be made annually to qualifying counties and
132	local governments after certification by the Department of
133	Revenue that the amounts applied for are reasonably appropriate,
134	based on the amount of actual taxes paid on the eligible
135	property, and after the Department of Environmental Protection
136	has provided supporting documents to the Comptroller and has
137	requested that payment be made in accordance with the
138	requirements of this section. On behalf of any local government
139	requesting payment in lieu of taxes, the state agency or water
140	management district that acquired the land is responsible for
141	preparing and submitting application requests for payment to the
142	Department of Revenue for certification.
143	(g)(f)If the board of trustees conveys to a local
144	government title to any land owned by the board, any payments in
145	lieu of taxes on the land made to the local government shall be
146	discontinued as of the date of the conveyance.
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148	For the purposes of this subsection, "local government" includes
149	municipalities, the county school board, mosquito control
150	districts, and any other local government entity which levies ad
151	valorem taxes, with the exception of a water management
152	district.
153	(13) Moneys credited to the fund each year which are not
154	used for management, maintenance, or capital improvements
155	pursuant to subsection (11); for payment in lieu of taxes
156	pursuant to subsection (12);or for the purposes of subsection
157	(5) shall be available for the acquisition of land pursuant to
158	this section.
159	(16) Notwithstanding other provisions of law relating to
160	the purpose of the Conservation and Recreation Lands Trust Fund,
161	and for the 2002-2003 fiscal year only, the purposes of the
162	trust fund shall include funding issues provided in the General
163	Appropriations Act. This subsection expires July 1, 2003.
164	Section 3. Subsections (1) and (2) of section 259.041,
165	Florida Statutes, are amended to read:
166	259.041 Acquisition of state-owned lands for preservation,
167	conservation, and recreation purposes.--
168	(1) Neither the Board of Trustees of the Internal
169	Improvement Trust Fund nor its duly authorized agent shall
170	commit the state, through any instrument of negotiated contract
171	or agreement for purchase, to the purchase of lands with or
172	without appurtenances unless the provisions of this section have
173	been fully complied with. Except for the requirements of
174	subsections (3), (14), and (15), the board of trustees may waive
175	any requirements of this section, or may waive any rules adopted
176	pursuant to this section, notwithstanding chapter 120,However,
177	the board of trustees may waive any requirement of this section,
178	except the requirements of subsections (3), (14), and (15); or,
179	notwithstanding chapter 120, may waive any rules adopted
180	pursuant to this section, except rules adopted pursuant to
181	subsections (3), (14), and (15);or may substitute other
182	reasonably prudent procedures, provided the public's interest is
183	reasonably protected. The title to lands acquired pursuant to
184	this section shall vest in the board of trustees as provided in
185	s. 253.03(1), unless otherwise provided by law, and. all such
186	titled lands, title to which is vested in the board of trustees
187	pursuant to this section,shall be administered pursuant to the
188	provisions of s. 253.03.
189	(2) The board of trustees has authority to adopt rules
190	pursuant to ss. 120.536(1) and 120.54 to implement the
191	provisions of this section, including rules governing the terms
192	and conditions of land purchases. Such rules shall address with
193	specificity, but not be limited to:
194	(a) The procedures to be followed in the acquisition
195	process, including selection of appraisers, surveyors, title
196	agents and closing agents, and the content of appraisal reports.
197	(b) The determination of the value of parcels which the
198	state has an interest to acquire.
199	(c) Special requirements when multiple landowners are
200	involved in an acquisition.
201	(d) Requirements for obtaining written option agreements
202	so that the interests of the state are fully protected.
203	(e) Requirements that the board must unanimously approve
204	state purchases of property in any county when completion of a
205	proposed purchase means that at least 50 percent of all lands
206	within that county boundary are federal lands or lands titled in
207	the name of the state, a state agency, a water management
208	district, or a local government.
209	Section 4. Subsection (10) of section 373.59, Florida
210	Statutes, is amended to read:
211	373.59 Water Management Lands Trust Fund.--
212	(10)(a) Beginning July 1, 1999, not more than one-fourth
213	of the land management funds provided for in subsections (1) and
214	(8) in any year shall be reserved annually by a governing board,
215	during the development of its annual operating budget, for
216	payments in lieu of taxes for all actual tax losses incurred as
217	a result of governing board acquisitions for water management
218	districts pursuant to ss. 259.101, 259.105, and this section
219	during any year. Reserved funds not used for payments in lieu of
220	taxes in any year shall revert to the Water Management Lands
221	Trust Fund to be used in accordance with the provisions of this
222	section.
223	(b) Payment in lieu of taxes shall be available:
224	1. To all counties that have a population of 150,000 or
225	fewer. Population levels shall be determined pursuant to s.
226	11.031.
227	2. To all local governments located in eligible counties
228	and whose lands are bought and taken off the tax rolls.
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230	For properties acquired after January 1, 2000, in the event that
231	such properties otherwise eligible for payment in lieu of taxes
232	under this subsection are leased or reserved and remain subject
233	to ad valorem taxes, payments in lieu of taxes shall commence or
234	recommence upon the expiration or termination of the lease or
235	reservation, but in no event shall there be more than a total of
236	ten annual payments in lieu of taxes for each tax loss. If the
237	lease is terminated for only a portion of the lands at any time,
238	the tenannual payments shall be made for that portion only
239	commencing the year after such termination, without limiting the
240	requirement that tenannual payments shall be made on the
241	remaining portion or portions of the land as the lease on each
242	expires. For the purposes of this subsection, "local government"
243	includes municipalities, the county school board, mosquito
244	control districts, and any other local government entity which
245	levies ad valorem taxes.
246	(c) If sufficient funds are unavailable in any year to
247	make full payments to all qualifying counties and local
248	governments, such counties and local governments shall receive a
249	pro rata share of the moneys available.
250	(d) The payment amount shall be based on the average
251	amount of actual taxes paid on the property for the 3 years
252	preceding acquisition. Applications for payment in lieu of taxes
253	shall be made no later than January 31 of the year following
254	acquisition. No payment in lieu of taxes shall be made for
255	properties which were exempt from ad valorem taxation for the
256	year immediately preceding acquisition.
257	(e)If property that was subject to ad valorem taxation
258	was acquired by a tax-exempt entity for ultimate conveyance to
259	the state under this chapter, payment in lieu of taxes shall be
260	made for such property based upon the average amount of taxes
261	paid on the property for the 3 years prior to its being removed
262	from the tax rolls. The water management districts shall certify
263	to the Department of Revenue those properties that may be
264	eligible under this provision. Once eligibility has been
265	established, that governmental entity shall receive 10
266	consecutive annual payments for each tax loss, and no further
267	eligibility determination shall be made during that period.
268	(f)(e)Payment in lieu of taxes pursuant to this
269	subsection shall be made annually to qualifying counties and
270	local governments after certification by the Department of
271	Revenue that the amounts applied for are reasonably appropriate,
272	based on the amount of actual taxes paid on the eligible
273	property, and after the water management districts have provided
274	supporting documents to the Comptroller and have requested that
275	payment be made in accordance with the requirements of this
276	section.
277	(g)(f)If a water management district conveys to a county
278	or local government title to any land owned by the district, any
279	payments in lieu of taxes on the land made to the county or
280	local government shall be discontinued as of the date of the
281	conveyance.
282	(g) The districts may make retroactive payments to
283	counties and local governments that did not receive payments in
284	lieu of taxes for lands purchased under s. 259.101 and this
285	section during fiscal year 1999-2000 if the counties and local
286	governments would have received those payments under ss.
287	259.032(12) and 373.59(14).
288	Section 5. Sections 259.0322 and 373.5905, Florida
289	Statutes, are repealed.
290	Section 6. This act shall take effect July 1, 2003.