Senate Bill sb0546c2
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    Florida Senate - 2004                     CS for CS for SB 546
    By the Committees on Appropriations; Education; and Senators
    Bennett, Bullard and Fasano
    309-2079-04
  1                      A bill to be entitled
  2         An act relating to district school taxation;
  3         amending s. 1011.71, F.S.; authorizing certain
  4         expenditures from district school tax revenues
  5         to pay insurance premiums; amending s. 200.065,
  6         F.S., relating to the method of fixing millage,
  7         to conform; providing an effective date.
  8  
  9  Be It Enacted by the Legislature of the State of Florida:
10  
11         Section 1.  Subsection (2) and paragraph (a) of
12  subsection (5) of section 1011.71, Florida Statutes, as
13  amended by sections 17 and 18 of chapter 2003-399, Laws of
14  Florida, are amended to read:
15         1011.71  District school tax.--
16         (2)  In addition to the maximum millage levy as
17  provided in subsection (1), each school board may levy not
18  more than 2 mills against the taxable value for school
19  purposes to fund:
20         (a)  New construction and remodeling projects, as set
21  forth in s. 1013.64(3)(b) and (6)(b) and included in the
22  district's educational plant survey pursuant to s. 1013.31,
23  without regard to prioritization, sites and site improvement
24  or expansion to new sites, existing sites, auxiliary
25  facilities, athletic facilities, or ancillary facilities.
26         (b)  Maintenance, renovation, and repair of existing
27  school plants or of leased facilities to correct deficiencies
28  pursuant to s. 1013.15(2).
29         (c)  The purchase, lease-purchase, or lease of school
30  buses; drivers' education vehicles; motor vehicles used for
31  the maintenance or operation of plants and equipment; security
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    Florida Senate - 2004                     CS for CS for SB 546
    309-2079-04
 1  vehicles; or vehicles used in storing or distributing
 2  materials and equipment.
 3         (d)  The purchase, lease-purchase, or lease of new and
 4  replacement equipment.
 5         (e)  Payments for educational facilities and sites due
 6  under a lease-purchase agreement entered into by a district
 7  school board pursuant to s. 1003.02(1)(f) or s. 1013.15(2),
 8  not exceeding, in the aggregate, an amount equal to
 9  three-fourths of the proceeds from the millage levied by a
10  district school board pursuant to this subsection.
11         (f)  Payment of loans approved pursuant to ss. 1011.14
12  and 1011.15.
13         (g)  Payment of costs directly related to complying
14  with state and federal environmental statutes, rules, and
15  regulations governing school facilities.
16         (h)  Payment of costs of leasing relocatable
17  educational facilities, of renting or leasing educational
18  facilities and sites pursuant to s. 1013.15(2), or of renting
19  or leasing buildings or space within existing buildings
20  pursuant to s. 1013.15(4).
21         (i)  Payment of premiums for property and casualty
22  insurance necessary to insure the educational facilities of
23  the school district.
24  
25  Violations of these expenditure provisions shall result in an
26  equal dollar reduction in the Florida Education Finance
27  Program (FEFP) funds for the violating district in the fiscal
28  year following the audit citation.
29         (5)(a)  It is the intent of the Legislature that, by
30  July 1, 2003, revenue generated by the millage levy authorized
31  by subsection (2) should be used only for the costs of
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    Florida Senate - 2004                     CS for CS for SB 546
    309-2079-04
 1  construction, renovation, remodeling, maintenance, and repair
 2  of the educational plant; for the purchase, lease, or
 3  lease-purchase of equipment, educational plants, and
 4  construction materials directly related to the delivery of
 5  student instruction; for the rental or lease of existing
 6  buildings, or space within existing buildings, originally
 7  constructed or used for purposes other than education, for
 8  conversion to use as educational facilities; for property and
 9  casualty insurance premiums necessary to insure the
10  educational facilities of the school district; for the opening
11  day collection for the library media center of a new school;
12  for the purchase, lease-purchase, or lease of school buses;
13  and for servicing of payments related to certificates of
14  participation issued for any purpose prior to the effective
15  date of this act. Costs associated with the lease-purchase of
16  equipment, educational plants, and school buses may include
17  the issuance of certificates of participation on or after the
18  effective date of this act and the servicing of payments
19  related to certificates so issued. For purposes of this
20  section, "maintenance and repair" is defined in s. 1013.01.
21  
22  A district that violates these expenditure restrictions shall
23  have an equal dollar reduction in funds appropriated to the
24  district under s. 1011.62 in the fiscal year following the
25  audit citation. The expenditure restrictions do not apply to
26  any school district that certifies to the Commissioner of
27  Education that all of the district's instructional space needs
28  for the next 5 years can be met from capital outlay sources
29  that the district reasonably expects to receive during the
30  next 5 years or from alternative scheduling or construction,
31  
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    Florida Senate - 2004                     CS for CS for SB 546
    309-2079-04
 1  leasing, rezoning, or technological methodologies that exhibit
 2  sound management.
 3         Section 2.  Subsection (9) of section 200.065, Florida
 4  Statutes, is amended to read:
 5         200.065  Method of fixing millage.--
 6         (9)(a)  In addition to the notice required in
 7  subsection (3), a district school board shall publish a second
 8  notice of intent to levy additional taxes under s. 1011.71(2).
 9  Such notice shall specify the projects or number of school
10  buses anticipated to be funded by such additional taxes and
11  shall be published in the size, within the time periods,
12  adjacent to, and in substantial conformity with the
13  advertisement required under subsection (3). The projects
14  shall be listed in priority within each category as follows:
15  construction and remodeling; maintenance, renovation, and
16  repair; motor vehicle purchases; new and replacement
17  equipment; payments for educational facilities and sites due
18  under a lease-purchase agreement; payments for renting and
19  leasing educational facilities and sites; payments of loans
20  approved pursuant to ss. 1011.14 and 1011.15; payment of costs
21  of compliance with environmental statutes and regulations; and
22  payment of costs of leasing relocatable educational
23  facilities; and payment of premiums for property and casualty
24  insurance necessary to insure the educational facilities of
25  the school district. The additional notice shall be in the
26  following form, except that if the district school board is
27  proposing to levy the same millage under s. 1011.71(2) which
28  it levied in the prior year, the words "continue to" shall be
29  inserted before the word "impose" in the first sentence, and
30  except that the second sentence of the second paragraph shall
31  
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    Florida Senate - 2004                     CS for CS for SB 546
    309-2079-04
 1  be deleted if the district is advertising pursuant to
 2  paragraph (3)(e):
 3  
 4                     NOTICE OF TAX FOR SCHOOL
 5                          CAPITAL OUTLAY
 6  
 7         The ...(name of school district)... will soon consider
 8  a measure to impose a ...(number)... mill property tax for the
 9  capital outlay projects listed herein.
10         This tax is in addition to the school board's proposed
11  tax of ...(number)... mills for operating expenses and is
12  proposed solely at the discretion of the school board.  THE
13  PROPOSED COMBINED SCHOOL BOARD TAX INCREASE FOR BOTH OPERATING
14  EXPENSES AND CAPITAL OUTLAY IS SHOWN IN THE ADJACENT NOTICE.
15         The capital outlay tax will generate approximately
16  $...(amount)..., to be used for the following projects:
17  
18             ...(list of capital outlay projects)...
19  
20         All concerned citizens are invited to a public hearing
21  to be held on ...(date and time)... at ...(meeting place)....
22         A DECISION on the proposed CAPITAL OUTLAY TAXES will be
23  made at this hearing.
24  
25         (b)  In the event a school district needs to amend the
26  list of capital outlay projects previously advertised and
27  adopted, a notice of intent to amend the notice of tax for
28  school capital outlay shall be published in conformity with
29  the advertisement required in subsection (3).  A public
30  hearing to adopt the amended project list shall be held not
31  less than 2 days nor more than 5 days after the day the
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    Florida Senate - 2004                     CS for CS for SB 546
    309-2079-04
 1  advertisement is first published.  The projects should be
 2  listed under each category of new, amended, or deleted
 3  projects in the same order as required in paragraph (a). The
 4  notice shall appear in the following form, except that any of
 5  the categories of new, amended, or deleted projects may be
 6  omitted if not appropriate for the changes proposed:
 7  
 8                    AMENDED NOTICE OF TAX FOR
 9                      SCHOOL CAPITAL OUTLAY
10  
11         The School Board of ...(name)... County will soon
12  consider a measure to amend the use of property tax for the
13  capital outlay projects previously advertised for the
14  ...(year)... to ...(year)... school year.
15  
16         New projects to be funded:
17  
18             ...(list of capital outlay projects)...
19  
20         Amended projects to be funded:
21  
22             ...(list of capital outlay projects)...
23  
24         Projects to be deleted:
25  
26             ...(list of capital outlay projects)...
27  
28         All concerned citizens are invited to a public hearing
29  to be held on ...(date and time)... at ...(meeting place)....
30         A DECISION on the proposed amendment to the projects
31  funded from CAPITAL OUTLAY TAXES will be made at this meeting.
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    Florida Senate - 2004                     CS for CS for SB 546
    309-2079-04
 1         Section 3.  This act shall take effect July 1, 2004.
 2  
 3          STATEMENT OF SUBSTANTIAL CHANGES CONTAINED IN
                       COMMITTEE SUBSTITUTE FOR
 4                          CS for SB 546
 5                                 
 6  The Committee Substitute eliminates the limitation on spending
    operating funds which become available as a result of using
 7  two mill funds for casualty and property insurance on
    nonrecurring efforts only and eliminates the review of
 8  expenditure restrictions under subsection (2) and (5)(a) by
    June 30, 2006.
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