Senate Bill sb7040pb

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    Florida Senate - 2005   (PROPOSED COMMITTEE BILL)     SPB 7040

    FOR CONSIDERATION By the Committee on Community Affairs





    578-957A-05

  1                      A bill to be entitled

  2         An act relating to waterfront property;

  3         amending s. 163.3177, F.S.; requiring the

  4         future land use plan element of a local

  5         comprehensive plan for a coastal county to

  6         include criteria to encourage the preservation

  7         of recreational and commercial working

  8         waterfronts; including public access to

  9         waterways within those items indicated in a

10         recreation and open space element; amending s.

11         163.3178, F.S.; providing requirements for the

12         shoreline use component of a coastal management

13         element with respect to recreational and

14         commercial working waterfronts; amending s.

15         253.03, F.S.; requiring the Board of Trustees

16         of the Internal Improvement Trust Fund to

17         encourage certain uses for sovereign submerged

18         lands; establishing the Waterfronts Florida

19         Program within the Department of Community

20         Affairs; providing definitions; requiring that

21         the program implement the Waterfronts Florida

22         Partnership Program in coordination with the

23         Department of Environmental Protection;

24         requiring the Department of Environmental

25         Protection, in coordination with the Fish and

26         Wildlife Conservation Commission, to study the

27         use of state parks for recreational boating;

28         requiring that the department make

29         recommendations to the Governor and the

30         Legislature; amending s. 327.47, F.S.;

31         providing for funding certain boating grant

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    Florida Senate - 2005   (PROPOSED COMMITTEE BILL)     SPB 7040
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 1         programs administered by the Fish and Wildlife

 2         Conservation Commission; amending s. 328.72,

 3         F.S.; increasing vessel registration fees;

 4         providing for a portion of the fees to be

 5         designated for boating grant programs; amending

 6         s. 328.76, F.S.; clarifying the use of funds

 7         designated for boating grant programs; creating

 8         s. 324.07, F.S.; enunciating the state's

 9         interest in maintaining recreational and

10         commercial working waterfronts; defining the

11         term "recreational and commercial working

12         waterfront"; creating ss. 197.304-197.3047,

13         F.S.; providing a tax deferral for ad valorem

14         taxes and non-ad valorem assessments covered by

15         a tax certificate and levied on recreational

16         and commercial working waterfronts; providing

17         certain exceptions; specifying the rate of the

18         deferral; providing that the taxes,

19         assessments, and interest deferred constitute a

20         prior lien on the property; providing an

21         application process; providing notice

22         requirements; providing for a decision of the

23         tax collector to be appealed to the value

24         adjustment board; providing for calculating the

25         deferral; providing requirements for deferred

26         payment tax certificates; providing for the

27         deferral to cease if there is a change in the

28         use of the property; requiring notice to the

29         tax collector; requiring payment of deferred

30         taxes, assessments, and interest under certain

31         circumstances; authorizing specified parties to

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    Florida Senate - 2005   (PROPOSED COMMITTEE BILL)     SPB 7040
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 1         make a prepayment of deferred taxes; providing

 2         for distribution of payments; providing for

 3         construction of provisions authorizing the

 4         deferments; providing penalties; providing for

 5         a penalty to be appealed to the value

 6         adjustment board; providing an effective date.

 7  

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

 9  

10         Section 1.  Paragraphs (a) and (e) of subsection (6) of

11  section 163.3177, Florida Statutes, are amended to read:

12         163.3177  Required and optional elements of

13  comprehensive plan; studies and surveys.--

14         (6)  In addition to the requirements of subsections

15  (1)-(5), the comprehensive plan shall include the following

16  elements:

17         (a)  A future land use plan element designating

18  proposed future general distribution, location, and extent of

19  the uses of land for residential uses, commercial uses,

20  industry, agriculture, recreation, conservation, education,

21  public buildings and grounds, other public facilities, and

22  other categories of the public and private uses of land.

23  Counties are encouraged to designate rural land stewardship

24  areas, pursuant to the provisions of paragraph (11)(d), as

25  overlays on the future land use map. Each future land use

26  category must be defined in terms of uses included, and must

27  include standards to be followed in the control and

28  distribution of population densities and building and

29  structure intensities. The proposed distribution, location,

30  and extent of the various categories of land use shall be

31  shown on a land use map or map series which shall be

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    Florida Senate - 2005   (PROPOSED COMMITTEE BILL)     SPB 7040
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 1  supplemented by goals, policies, and measurable objectives.

 2  The future land use plan shall be based upon surveys, studies,

 3  and data regarding the area, including the amount of land

 4  required to accommodate anticipated growth; the projected

 5  population of the area; the character of undeveloped land; the

 6  availability of public services; the need for redevelopment,

 7  including the renewal of blighted areas and the elimination of

 8  nonconforming uses which are inconsistent with the character

 9  of the community; the compatibility of uses on lands adjacent

10  to or closely proximate to military installations; and, in

11  rural communities, the need for job creation, capital

12  investment, and economic development that will strengthen and

13  diversify the community's economy. The future land use plan

14  may designate areas for future planned development use

15  involving combinations of types of uses for which special

16  regulations may be necessary to ensure development in accord

17  with the principles and standards of the comprehensive plan

18  and this act. The future land use plan element shall include

19  criteria to be used to achieve the compatibility of adjacent

20  or closely proximate lands with military installations. In

21  addition, for rural communities, the amount of land designated

22  for future planned industrial use shall be based upon surveys

23  and studies that reflect the need for job creation, capital

24  investment, and the necessity to strengthen and diversify the

25  local economies, and shall not be limited solely by the

26  projected population of the rural community. The future land

27  use plan of a county may also designate areas for possible

28  future municipal incorporation. The land use maps or map

29  series shall generally identify and depict historic district

30  boundaries and shall designate historically significant

31  properties meriting protection. For coastal counties, the

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    Florida Senate - 2005   (PROPOSED COMMITTEE BILL)     SPB 7040
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 1  future land use element must include criteria that encourage

 2  the preservation of recreational and commercial working

 3  waterfronts as defined in s. 342.07. The future land use

 4  element must clearly identify the land use categories in which

 5  public schools are an allowable use.  When delineating the

 6  land use categories in which public schools are an allowable

 7  use, a local government shall include in the categories

 8  sufficient land proximate to residential development to meet

 9  the projected needs for schools in coordination with public

10  school boards and may establish differing criteria for schools

11  of different type or size.  Each local government shall

12  include lands contiguous to existing school sites, to the

13  maximum extent possible, within the land use categories in

14  which public schools are an allowable use. All comprehensive

15  plans must comply with the school siting requirements of this

16  paragraph no later than October 1, 1999. The failure by a

17  local government to comply with these school siting

18  requirements by October 1, 1999, will result in the

19  prohibition of the local government's ability to amend the

20  local comprehensive plan, except for plan amendments described

21  in s. 163.3187(1)(b), until the school siting requirements are

22  met. Amendments proposed by a local government for purposes of

23  identifying the land use categories in which public schools

24  are an allowable use or for adopting or amending the

25  school-siting maps pursuant to s. 163.31776(3) are exempt from

26  the limitation on the frequency of plan amendments contained

27  in s. 163.3187. The future land use element shall include

28  criteria that encourage the location of schools proximate to

29  urban residential areas to the extent possible and shall

30  require that the local government seek to collocate public

31  facilities, such as parks, libraries, and community centers,

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    Florida Senate - 2005   (PROPOSED COMMITTEE BILL)     SPB 7040
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 1  with schools to the extent possible and to encourage the use

 2  of elementary schools as focal points for neighborhoods. For

 3  schools serving predominantly rural counties, defined as a

 4  county with a population of 100,000 or fewer, an agricultural

 5  land use category shall be eligible for the location of public

 6  school facilities if the local comprehensive plan contains

 7  school siting criteria and the location is consistent with

 8  such criteria. Local governments required to update or amend

 9  their comprehensive plan to include criteria and address

10  compatibility of adjacent or closely proximate lands with

11  existing military installations in their future land use plan

12  element shall transmit the update or amendment to the

13  department by June 30, 2006.

14         (e)  A recreation and open space element indicating a

15  comprehensive system of public and private sites for

16  recreation, including, but not limited to, natural

17  reservations, parks and playgrounds, parkways, beaches and

18  public access to beaches, open spaces, waterways, and other

19  recreational facilities.

20         Section 2.  Paragraph (g) of subsection (2) of section

21  163.3178, Florida Statutes, is amended to read:

22         163.3178  Coastal management.--

23         (2)  Each coastal management element required by s.

24  163.3177(6)(g) shall be based on studies, surveys, and data;

25  be consistent with coastal resource plans prepared and adopted

26  pursuant to general or special law; and contain:

27         (g)  A shoreline use component that which identifies

28  public access to beach and shoreline areas and addresses the

29  need for water-dependent and water-related facilities,

30  including marinas, along shoreline areas. Such component must

31  include the strategies that will be used to preserve

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    Florida Senate - 2005   (PROPOSED COMMITTEE BILL)     SPB 7040
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 1  recreational and commercial working waterfronts as defined in

 2  s. 342.07.

 3         Section 3.  Present subsection (15) of section 253.03,

 4  Florida Statutes, is redesignated as subsection (16), and a

 5  new subsection (15) is added to that section, to read:

 6         253.03  Board of trustees to administer state lands;

 7  lands enumerated.--

 8         (15)  The Board of Trustees of the Internal Improvement

 9  Trust Fund shall encourage the use of sovereign submerged

10  lands for water-dependent uses and public access.

11         Section 4.  Waterfronts Florida Program.--

12         (1)  There is established within the Department of

13  Community Affairs the Waterfronts Florida Program to provide

14  technical assistance and support to communities in

15  revitalizing waterfront areas in this state.

16         (2)  As used in this section, the term:

17         (a)  "Waterfront community" means a municipality or

18  county that is required to prepare a coastal element for its

19  local government comprehensive plan.

20         (b)  "Recreational and commercial working waterfront"

21  means a parcel or parcels of real property that provide access

22  for water-dependent commercial activities or provide access

23  for the public to the navigable waters of the state.

24  Recreational and commercial working waterfronts require direct

25  access to or a location on, over, or adjacent to a navigable

26  body of water. The term includes water-dependent facilities

27  that are open to the public and offer public access by vessels

28  to the waters of the state or that are support facilities for

29  recreational, commercial, research, or governmental vessels.

30  These facilities include docks, wharfs, lifts, wet and dry

31  marinas, boat ramps, boat hauling and repair facilities,

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    Florida Senate - 2005   (PROPOSED COMMITTEE BILL)     SPB 7040
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 1  commercial fishing facilities, boat construction facilities,

 2  and other support structures over the water.

 3         (3)  The purpose of this program is to provide

 4  technical assistance, support, training, and financial

 5  assistance to waterfront communities in their efforts to

 6  revitalize waterfront areas. The program shall direct its

 7  efforts on the following priority concerns:

 8         (a)  Protecting environmental and cultural resources;

 9         (b)  Providing public access;

10         (c)  Mitigating hazards; and

11         (d)  Enhancing the viable traditional economy.

12         (4)  The program is responsible for:

13         (a)  Implementing the Waterfronts Florida Partnership

14  Program. The department, in coordination with the Department

15  of Environmental Protection, shall develop procedures and

16  requirements governing program eligibility, application

17  procedures, and application review.

18         (b)  Serving as a source for information and technical

19  assistance for Florida's waterfront communities in preserving

20  traditional recreational and commercial working waterfronts.

21         Section 5.  The Department of Environmental Protection,

22  in coordination with the Fish and Wildlife Conservation

23  Commission, shall undertake a study evaluating the current use

24  of state parks for purposes of recreational boating and

25  identify opportunities for increasing recreational boating

26  access within the state park system. The study must include

27  recommendations regarding the most appropriate locations for

28  expanding existing recreational boating facilities and must

29  identify state parks where new recreational boating facilities

30  may be located. The report must contain estimates of the costs

31  necessary to expand and construct additional recreational

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    Florida Senate - 2005   (PROPOSED COMMITTEE BILL)     SPB 7040
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 1  boating facilities at specific state parks. The department

 2  shall submit a report summarizing its findings and

 3  recommendations to the Governor, the President of the Senate,

 4  and the Speaker of the House of Representatives by January 1,

 5  2006.

 6         Section 6.  Section 327.47, Florida Statutes, is

 7  amended to read:

 8         327.47  Competitive grant programs.--The commission

 9  shall develop and administer competitive grant programs funded

10  with moneys transferred pursuant to ss. s. 206.606(1)(d) and

11  328.72(1). Grants may be awarded for the construction and

12  maintenance of publicly owned boat ramps, piers, and docks;

13  boater education; deployment of manatee technical avoidance

14  technology; and economic development initiatives that promote

15  boating in the state. The commission may adopt rules pursuant

16  to chapter 120 to implement this section.

17         Section 7.  Subsections (1) and (15) of section 328.72,

18  Florida Statutes, are amended to read:

19         328.72  Classification; registration; fees and charges;

20  surcharge; disposition of fees; fines; marine turtle

21  stickers.--

22         (1)  VESSEL REGISTRATION FEE.--Vessels that are

23  required to be registered shall be classified for registration

24  purposes according to the following schedule, and the

25  registration certificate fee shall be in the following

26  amounts:

27         Class A-1--Less than 12 feet in length, and all canoes

28  to which propulsion motors have been attached, regardless of

29  length...................................................$4.50

30  $3.50

31  (To boating grant programs)...............................1.00

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    Florida Senate - 2005   (PROPOSED COMMITTEE BILL)     SPB 7040
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 1         Class A-2--12 feet or more and less than 16 feet in

 2  length.............................................13.50 10.50

 3  (To county)...............................................2.85

 4  (To boating grant programs)...............................3.00

 5         Class 1--16 feet or more and less than 26 feet in

 6  length.............................................23.50 18.50

 7  (To county)...............................................8.85

 8  (To boating grant programs)...............................5.00

 9         Class 2--26 feet or more and less than 40 feet in

10  length.............................................63.50 50.50

11  (To county)..............................................32.85

12  (To boating grant programs)..............................13.00

13         Class 3--40 feet or more and less than 65 feet in

14  length............................................103.50 82.50

15  (To county)..............................................56.85

16  (To boating grant programs)..............................21.00

17         Class 4--65 feet or more and less than 110 feet in

18  length............................................123.50 98.50

19  (To county)..............................................68.85

20  (To boating grant programs)..............................25.00

21         Class 5--110 feet or more in length..............153.50

22  122.50

23  (To county)..............................................86.85

24  (To boating grant programs)..............................31.00

25         Dealer registration certificate ............20.50 16.50

26  (To boating grant programs)...............................4.00

27  

28  The county portion of the vessel registration fee is derived

29  from recreational vessels only.

30         (15)  DISTRIBUTION OF FEES.--Except for the first $1,

31  which shall be remitted to the state for deposit into the Save

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    Florida Senate - 2005   (PROPOSED COMMITTEE BILL)     SPB 7040
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 1  the Manatee Trust Fund created within the Fish and Wildlife

 2  Conservation Commission, moneys designated for the use of the

 3  counties, as specified in subsection (1), shall be distributed

 4  by the tax collector to the board of county commissioners for

 5  use as provided in this section. Such moneys to be returned to

 6  the counties are for the sole purposes of providing

 7  recreational channel marking and public launching facilities

 8  and other boating-related activities, for removal of vessels

 9  and floating structures deemed a hazard to public safety and

10  health for failure to comply with s. 327.53, and for manatee

11  and marine mammal protection and recovery. Moneys designated

12  for the boating grant programs shall be transferred to the

13  Marine Resources Conservation Trust Fund within the Fish and

14  Wildlife Conservation Commission and used exclusively for the

15  competitive grant programs provided in s. 327.47.

16         Section 8.  Subsection (1) of section 328.76, Florida

17  Statutes, is amended to read:

18         328.76  Marine Resources Conservation Trust Fund;

19  vessel registration funds; appropriation and distribution.--

20         (1)  Except as otherwise specified in this subsection

21  and less $1.4 million for any administrative costs which shall

22  be deposited in the Highway Safety Operating Trust Fund, in

23  each fiscal year beginning on or after July 1, 2001, all funds

24  collected from the registration of vessels through the

25  Department of Highway Safety and Motor Vehicles and the tax

26  collectors of the state, except for those funds designated as

27  the county portion and those funds designated as the boating

28  grants portion pursuant to s. 328.72(1), shall be deposited in

29  the Marine Resources Conservation Trust Fund for recreational

30  channel marking; public launching facilities; law enforcement

31  and quality control programs; aquatic weed control; manatee

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    Florida Senate - 2005   (PROPOSED COMMITTEE BILL)     SPB 7040
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 1  protection, recovery, rescue, rehabilitation, and release; and

 2  marine mammal protection and recovery. The funds collected

 3  pursuant to s. 328.72(1) shall be transferred as follows:

 4         (a)  In each fiscal year, an amount equal to $1.50 for

 5  each commercial and recreational vessel registered in this

 6  state shall be transferred by the Department of Highway Safety

 7  and Motor Vehicles to the Save the Manatee Trust Fund and

 8  shall be used only for the purposes specified in s. 370.12(4).

 9         (b)  An amount equal to $2 from each recreational

10  vessel registration fee, except that for class A-1 vessels,

11  shall be transferred by the Department of Highway Safety and

12  Motor Vehicles to the Invasive Plant Control Trust Fund in the

13  Department of Environmental Protection for aquatic weed

14  research and control.

15         (c)  An amount equal to 40 percent of the registration

16  fees from commercial vessels shall be transferred by the

17  Department of Highway Safety and Motor Vehicles to the

18  Invasive Plant Control Trust Fund in the Department of

19  Environmental Protection for aquatic plant research and

20  control.

21         (d)  An amount equal to 40 percent of the registration

22  fees from commercial vessels shall be transferred by the

23  Department of Highway Safety and Motor Vehicles, on a monthly

24  basis, to the General Inspection Trust Fund of the Department

25  of Agriculture and Consumer Services. These funds shall be

26  used for shellfish and aquaculture law enforcement and quality

27  control programs.

28         Section 9.  Section 342.07, Florida Statutes, is

29  created to read:

30         342.07  Recreational and commercial working

31  waterfronts; legislative findings; definitions.--

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    Florida Senate - 2005   (PROPOSED COMMITTEE BILL)     SPB 7040
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 1         (1)  The Legislature recognizes that there is an

 2  important state interest in facilitating boating access to the

 3  state's navigable waters. This access is vital to recreational

 4  users and the marine industry in the state, to maintaining or

 5  enhancing the $14 billion economic impact of boating in the

 6  state, and to ensuring continued access to all residents and

 7  visitors to the navigable waters of the state. The Legislature

 8  recognizes that there is an important state interest in

 9  maintaining viable water-dependent support facilities, such as

10  boat hauling and repairing and commercial fishing facilities,

11  and in maintaining the availability of public access to the

12  navigable waters of the state. The Legislature further

13  recognizes that the waterways of the state are important for

14  engaging in commerce and the transportation of goods and

15  people upon such waterways and that such commerce and

16  transportation is not feasible unless there is access to and

17  from the navigable waters of the state through recreational

18  and commercial working waterfronts.

19         (2)  As used in this section, the term "recreational

20  and commercial working waterfront" means a parcel or parcels

21  of real property that provide access for water-dependent

22  commercial activities or provide access for the public to the

23  navigable waters of the state. Recreational and commercial

24  working waterfronts require direct access to or a location on,

25  over, or adjacent to a navigable body of water. The term

26  includes water-dependent facilities that are open to the

27  public and offer public access by vessels to the waters of the

28  state or that are support facilities for recreational,

29  commercial, research, or governmental vessels. These

30  facilities include docks, wharfs, lifts, wet and dry marinas,

31  boat ramps, boat hauling and repair facilities, commercial

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    Florida Senate - 2005   (PROPOSED COMMITTEE BILL)     SPB 7040
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 1  fishing facilities, boat construction facilities, and other

 2  support structures over the water. As used in this section,

 3  the term "vessel" has the same meaning as in s. 327.02(37).

 4  Seaports are excluded from the definition.

 5         Section 10.  Sections 197.304, 197.3041, 197.3042,

 6  197.3043, 197.3044, 197.3045, 197.3046, and 197.3047, Florida

 7  Statutes, are created to read:

 8         197.304  Tax deferral for recreational and commercial

 9  working waterfronts.--

10         (1)  Any property owner that owns a recreational and

11  commercial working waterfront facility as defined in s. 342.07

12  may elect to defer payment of a portion of the combined total

13  of the ad valorem taxes and any non-ad valorem assessments

14  that would be covered by a tax certificate sold under this

15  chapter levied on that property by filing an annual

16  application for tax deferral with the county tax collector on

17  or before January 31 following the year in which the taxes and

18  non-ad valorem assessments are assessed. The applicant has the

19  burden to affirmatively demonstrate compliance with the

20  requirements of this section.

21         (2)  Approval of an application for tax deferral shall

22  defer that portion of the combined total of ad valorem taxes

23  and any non-ad valorem assessments that would be covered by a

24  tax certificate sold under this chapter otherwise due and

25  payable on the applicant's non-ad valorem assessments in their

26  entirety.

27         (3)  A tax deferral may not be granted if:

28         (a)  The total amount of deferred taxes, non-ad valorem

29  assessments, and interest plus the total amount of all other

30  unsatisfied liens on the property exceeds 85 percent of the

31  assessed value of the property; or

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 1         (b)  The primary financing on the property is for an

 2  amount that exceeds 70 percent of the assessed value of the

 3  property.

 4         (4)  The amount of taxes, non-ad valorem assessments,

 5  and interest deferred shall accrue interest at a rate equal to

 6  the semiannually compounded rate of one-half of 1 percent plus

 7  the average yield to maturity of the long-term fixed-income

 8  portion of the Florida Retirement System investments as of the

 9  end of the quarter preceding the date of the sale of the

10  deferred payment tax certificates; however, the interest rate

11  may not exceed 9.5 percent.

12         (5)  The taxes, non-ad valorem assessments, and

13  interest deferred pursuant to this section constitute a prior

14  lien and shall attach as of the date and in the same manner

15  and be collected as other liens for taxes, as provided for

16  under this chapter, but such deferred taxes, non-ad valorem

17  assessments, and interest shall only be due, payable, and

18  delinquent as provided in ss. 197.304-197.3047.

19         197.3041  Tax deferral for recreational and commercial

20  working waterfronts; application.--

21         (1)  The application for deferral must be made upon a

22  form prescribed by the department and furnished by the county

23  tax collector. The application form must be signed upon oath

24  by the applicant before an officer authorized by the state to

25  administer oaths. The tax collector may require the applicant

26  to submit any other evidence and documentation as deemed

27  necessary by the tax collector in considering the application.

28  The application form must provide notice to the applicant of

29  the manner in which interest is computed. Each application

30  form must contain an explanation of the conditions to be met

31  for approval and the conditions under which deferred taxes and

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    Florida Senate - 2005   (PROPOSED COMMITTEE BILL)     SPB 7040
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 1  interest become due, payable, and delinquent. Each application

 2  must clearly state that all deferrals pursuant to ss.

 3  197.304-197.3047 constitute a lien on the applicant's

 4  property.

 5         (2)(a)  The tax collector shall consider each annual

 6  application for a tax deferral for recreational and commercial

 7  working waterfronts within 30 days after the date the

 8  application is filed or as soon as practicable thereafter. A

 9  tax collector who finds that the applicant is entitled to the

10  tax deferral shall approve the application and file the

11  application in the permanent records. A tax collector who

12  finds that the applicant is not entitled to the deferral shall

13  send a notice of disapproval within 30 days after the date the

14  application is filed, giving reasons for the disapproval to

15  the applicant. The notice must be sent by personal delivery or

16  registered mail to the mailing address given by the applicant

17  in the manner in which the original notice thereof was served

18  upon the applicant and must be filed among the permanent

19  records of the tax collector's office. The original notice of

20  disapproval sent to the applicant shall advise the applicant

21  of the right to appeal the decision of the tax collector to

22  the value adjustment board and inform the applicant of the

23  procedure for filing such an appeal.

24         (b)  An appeal of the decision of the tax collector to

25  the value adjustment board must be in writing on a form

26  prescribed by the department and furnished by the tax

27  collector. The appeal must be filed with the value adjustment

28  board within 20 days after the applicant's receipt of the

29  notice of disapproval. The value adjustment board shall review

30  the application and the evidence presented to the tax

31  collector upon which the applicant based his or her claim for

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    Florida Senate - 2005   (PROPOSED COMMITTEE BILL)     SPB 7040
    578-957A-05




 1  tax deferral and, at the election of the applicant, shall hear

 2  the applicant in person, or by agent on the applicant's

 3  behalf, on his or her right to the tax deferral. The value

 4  adjustment board shall reverse the decision of the tax

 5  collector and grant a tax deferral to the applicant if, in its

 6  judgment, the applicant is entitled to the tax deferral or

 7  shall affirm the decision of the tax collector. Action by the

 8  value adjustment board is final unless the applicant or tax

 9  collector or other lienholder, within 15 days after the date

10  of disapproval of the application by the board, files in the

11  circuit court of the county in which the property is located,

12  a proceeding for a declaratory judgment or other appropriate

13  proceeding.

14         (3)  Each application must contain a list of, and the

15  current value of, all outstanding liens on the applicant's

16  property.

17         (4)  For approved applications, the date of receipt by

18  the tax collector of the application for tax deferral shall be

19  used in calculating taxes due and payable net of discounts for

20  early payment.

21         (5)  If such proof has not been furnished with a prior

22  application, each applicant shall furnish proof of fire and

23  extended coverage insurance in an amount that is in excess of

24  the sum of all outstanding liens and deferred taxes and

25  interest with a loss payable clause to the county tax

26  collector.

27         (6)  The tax collector shall notify the property

28  appraiser in writing of those parcels for which taxes have

29  been deferred.

30  

31  

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    Florida Senate - 2005   (PROPOSED COMMITTEE BILL)     SPB 7040
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 1         (7)  The property appraiser shall promptly notify the

 2  tax collector of changes in ownership of properties that have

 3  been granted a tax deferral.

 4         197.3042  Deferred payment tax certificates.--

 5         (1)  The tax collector shall notify each local

 6  governing body of the amount of taxes and non-ad valorem

 7  assessments deferred which would otherwise have been collected

 8  for such governing body. The county shall then, at the time of

 9  the tax certificate sale held pursuant to s. 197.432, strike

10  each certificate off to the county. Certificates issued

11  pursuant to this section are exempt from the public sale of

12  tax certificates held pursuant to s. 197.432.

13         (2)  The certificates so held by the county shall bear

14  interest at a rate equal to the semiannually compounded rate

15  of 0.5 percent plus the average yield to maturity of the

16  long-term fixed-income portion of the Florida Retirement

17  System investments as of the end of the quarter preceding the

18  date of the sale of the deferred payment tax certificates;

19  however, the interest rate may not exceed 9.5 percent.

20         197.3043  Change in use of property.--

21         (1)  If there is a change in use of the tax-deferred

22  property such that the owner is no longer entitled to claim

23  the property as a recreational and commercial working

24  waterfront facility, or such person fails to maintain the

25  required fire and extended insurance coverage, the total

26  amount of deferred taxes and interest for all previous years

27  becomes due and payable November 1 of the year in which the

28  change in use occurs or on the date failure to maintain

29  insurance occurs, and is delinquent on April 1 of the year

30  following the year in which the change in use or failure to

31  maintain insurance occurs.

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    Florida Senate - 2005   (PROPOSED COMMITTEE BILL)     SPB 7040
    578-957A-05




 1         (2)  Whenever the property appraiser discovers that

 2  there has been a change in the use of the property that has

 3  been granted a tax deferral, the property appraiser shall

 4  notify the tax collector in writing of the date such change

 5  occurs, and the tax collector shall collect any taxes and

 6  interest due or delinquent.

 7         (3)  During any year in which the total amount of

 8  deferred taxes, interest, and all other unsatisfied liens on

 9  the property exceeds 85 percent of the assessed value of the

10  property, the tax collector shall immediately notify the owner

11  of the property on which taxes and interest have been deferred

12  that the portion of taxes and interest which exceeds 85

13  percent of the assessed value of the property is due and

14  payable within 30 days after receipt of the notice. Failure to

15  pay the amount due shall cause the total amount of deferred

16  taxes and interest to become delinquent.

17         (4)  Each year, upon notification, each owner of

18  property on which taxes and interest have been deferred shall

19  submit to the tax collector a list of, and the current value

20  of, all outstanding liens on the property. If the owner of the

21  property fails to respond to this notification within 30 days,

22  the total amount of deferred taxes and interest becomes

23  payable within 30 days.

24         (5)  If deferred taxes become delinquent under this

25  chapter, on or before June 1 following the date the taxes

26  become delinquent, the tax collector shall sell a tax

27  certificate for the delinquent taxes and interest in the

28  manner provided by s. 197.432.

29         197.3044  Prepayment of deferred taxes.--

30         (1)  All or part of the deferred taxes and accrued

31  interest may at any time be paid to the tax collector by:

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    Florida Senate - 2005   (PROPOSED COMMITTEE BILL)     SPB 7040
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 1         (a)  The owner of the property.

 2         (b)  The next of kin of the owner, heir of the owner,

 3  child of the owner, or any person having or claiming a legal

 4  or equitable interest in the property, if no objection is made

 5  by the owner within 30 days after the tax collector notifies

 6  the owner of the fact that such payment has been tendered.

 7         (2)  Any partial payment made pursuant to this section

 8  shall be applied first to accrued interest.

 9         197.3045  Distribution of payments.--When any deferred

10  taxes or interest is collected, the tax collector shall

11  maintain a record of the payment, setting forth a description

12  of the property and the amount of taxes or interest collected

13  for the property. The tax collector shall distribute payments

14  received in accordance with the procedures for distributing ad

15  valorem taxes or redemption moneys as prescribed in this

16  chapter.

17         197.3046  Construction.--Sections 197.304-197.3047 do

18  not prevent the collection of personal property taxes that

19  become a lien against tax-deferred property, defer payment of

20  special assessments to benefited property other than those

21  specifically allowed to be deferred, or affect any provision

22  of any mortgage or other instrument relating to property

23  requiring a person to pay ad valorem taxes or non-ad valorem

24  assessments.

25         197.3047  Penalties.--

26         (1)  The following penalties shall be imposed on any

27  person who willfully files information required under ss.

28  197.304-197.3047 which is incorrect:

29         (a)  The person shall pay the total amount of taxes and

30  interest deferred, which amount shall immediately become due;

31  

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    Florida Senate - 2005   (PROPOSED COMMITTEE BILL)     SPB 7040
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 1         (b)  The person shall be disqualified from filing a tax

 2  deferral application for the next 3 years; and

 3         (c)  The person shall pay a penalty of 25 percent of

 4  the total amount of taxes and interest deferred.

 5         (2)  Any person against whom the penalties prescribed

 6  in this section have been imposed may appeal the penalties

 7  imposed to the value adjustment board within 30 days after the

 8  penalties are imposed.

 9         Section 11.  This act shall take effect July 1, 2005.

10  

11            *****************************************

12                          SENATE SUMMARY

13    Defines the term "recreational and commercial working
      waterfronts" for purposes of land use planning and a
14    newly created tax and assessment deferral. Requires that
      the land use plan element of a comprehensive plan for a
15    coastal county and the shoreline use component of a
      coastal management element include criteria to encourage
16    the preservation of recreational and commercial working
      waterfronts. Creates the Waterfronts Florida Program
17    within the Department of Community Affairs. Requires that
      the Department of Environmental Protection, in
18    coordination with the Fish and Wildlife Conservation
      Commission, study the use of state parks for recreational
19    boating and report to the Governor and the Legislature.
      Increases vessel registration fees for the purpose of
20    funding boating grant programs. Authorizes a property
      owner to claim a tax deferral for ad valorem taxes and
21    non-ad valorem assessments covered by a tax certificate
      and levied on recreational and commercial working
22    waterfronts. Provides procedures for administering the
      deferral of taxes and assessments. (See bill for
23    details.)

24  

25  

26  

27  

28  

29  

30  

31  

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