Florida Senate - 2007 SENATOR AMENDMENT
Bill No. CS for SB 1020
Barcode 662484
CHAMBER ACTION
Senate House
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04/19/2007 09:15 AM .
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11 Senator Haridopolos moved the following amendment:
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13 Senate Amendment (with title amendment)
14 On page 23, line 12, through
15 page 24, line 19, delete those lines
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17 and insert:
18 (13)(12)(a) Any taxing authority in violation of this
19 section, other than subsection (5), shall be subject to
20 forfeiture of state funds otherwise available to it for the 12
21 months following a determination of noncompliance by the
22 Department of Revenue appropriate state agency.
23 (b) Within 30 days after of the deadline for
24 certification of compliance required by s. 200.068, the
25 department shall notify any taxing authority in violation of
26 this section, other than subsection (5), that it is subject to
27 paragraph (c). Except for revenues from voted levies or levies
28 imposed pursuant to s. 1011.60(6), the revenues of any taxing
29 authority in violation of this section, other than subsection
30 (5), collected in excess of the rolled-back rate shall be held
31 in escrow until the process required by paragraph (c) is
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Florida Senate - 2007 SENATOR AMENDMENT
Bill No. CS for SB 1020
Barcode 662484
1 completed and approved by the department. The department shall
2 direct the tax collector to so hold such funds.
3 (c) Any taxing authority so noticed by the department
4 shall repeat the hearing and notice process required by
5 paragraph (2)(d), except that:
6 1. The advertisement shall appear within 15 days of
7 notice from the department.
8 2. The advertisement, in addition to meeting the
9 requirements of subsection (3), shall contain the following
10 statement in boldfaced type immediately after the heading:
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12 THE PREVIOUS NOTICE PLACED BY THE ...(name of taxing
13 authority)... HAS BEEN DETERMINED BY THE DEPARTMENT OF REVENUE
14 TO BE IN VIOLATION OF THE LAW, NECESSITATING THIS SECOND
15 NOTICE.
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17 3. The millage newly adopted at this hearing shall not
18 be forwarded to the tax collector or property appraiser and
19 may not exceed the rate previously adopted.
20 4. If the newly adopted millage is less than the
21 amount previously forwarded pursuant to subsection (4), any
22 moneys collected in excess of the new levy shall be held in
23 reserve until the subsequent fiscal year and shall then be
24 utilized to reduce ad valorem taxes otherwise necessary.
25 (d) Any county, municipality, or special district
26 dependent thereon that is in violation of subsection (5) is
27 subject to forfeiture of the allocation of the local
28 government half-cent sales tax revenues during the 12 months
29 following a determination of noncompliance by the Department
30 of Revenue as described in s. 218.63(3) and this subsection. A
31 county or municipality is subject to this forfeiture of the
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Florida Senate - 2007 SENATOR AMENDMENT
Bill No. CS for SB 1020
Barcode 662484
1 allocation of local government half-cent sales tax revenues in
2 the event of such noncompliance with subsection (5) by any
3 special district dependent on the county or municipality. If
4 any county, municipality, or special district dependent
5 thereon is in violation of subsection (5), the department and
6 the county, municipality, or special district shall follow the
7 procedures set forth in paragraphs (b) and (c).
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11 And the title is amended as follows:
12 On page 1, line 16, after the semicolon,
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14 insert:
15 providing that a county, municipality, or
16 county or municipality of a dependent special
17 district is subject to forfeiture of the
18 allocation of the local government half-cent
19 sales tax revenues for 12 months if it is
20 determined to be in noncompliance with certain
21 provisions;
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