ENROLLED HB 0811, Engrossed 1 2003 Legislature
1	A bill to be entitled
2	An act relating to Palm Beach County; amending ch. 92-264,
3	Laws of Florida; providing for notice of non-ad valorem
4	assessments; providing an effective date.
5
6	Be It Enacted by the Legislature of the State of Florida:
7
8	Section 1. Section 2 of chapter 92-264, Laws of Florida,
9	is amended to read:
10	Section 2. Non-ad valorem assessments itemized.--Taxing
11	authorities levying and collecting non-ad valorem assessments
12	pursuant to s. 197.363 or s. 197.3632, Florida Statutes, shall,
13	no later than August 1 of each year, provide to the property
14	appraiser the assessment rate expressed in dollars and cents per
15	unit of assessment, the associated assessment amount and the
16	purpose of the assessment. The property appraiser shall utilize
17	this information in preparing the notice of proposed property
18	taxes pursuant to s. 200.069, Florida Statutes. In addition to
19	the information required in the notice required by s. 200.069,
20	Florida Statutes, the property appraiser shall include non-ad
21	valorem assessments levied pursuant to s. 197.363 or s.
22	197.3632, Florida Statutes, as separate, itemized entries within
23	a mailing of the property appraiser made pursuant to s. 200.069,
24	Florida Statutes, and this act, as amended. Inclusion of the
25	non-ad valorem assessment in the mailing made pursuant to s.
26	200.069, Florida Statutes, shall constitute satisfaction of any
27	notice or mailing required under s. 197.3632(4)(b), Florida
28	Statutes, unless one of the following circumstances apply:
29	(1) The non-ad valorem assessment is being levied for the
30	first time;
31	(2) The local government’s boundaries have changed, unless
32	all newly affected property owners have provided written consent
33	for such assessment to the local governing board;
34	(3) There is a change in the purpose for the assessment or
35	use of the revenue from such assessment; or
36	(4) The non-ad valorem assessment is increased beyond the
37	maximum rate authorized by law or judicial decree at the time of
38	initial imposition.
39
40	A change in the assessment rate which does not increase the
41	assessment beyond the maximum rate authorized by law shall not
42	require the mailing of a notice, other than that made pursuant
43	to s. 200.069, Florida Statutes.
44	Section 2. This act shall take effect upon becoming a law.