CS/HB 995

1
A bill to be entitled
2An act relating to the Holt Fire District, Okaloosa
3County; providing intent; re-creating and providing a
4charter for the district; providing district boundaries;
5providing purposes; providing definitions; providing for
6the election of a district board of commissioners;
7providing for terms of office; providing for officers and
8meetings of the board; providing for commissioners'
9compensation and expenses; requiring a bond; providing for
10records; providing general and special powers of the
11district; exempting district assets and property from
12taxation; providing requirements and procedures for the
13levy of ad valorem taxes, non-ad valorem assessments, user
14charges, and impact fees; providing for referenda;
15providing for enforcement; providing for requirements and
16procedures for the issuance of bonds; providing for
17expansion and merger of the district boundaries; providing
18severability; providing for conflicts; providing an
19effective date.
20
21Be It Enacted by the Legislature of the State of Florida:
22
23     Section 1.  This act constitutes the codification of all
24ordinances relating to the Holt Fire District. It is the intent
25of the Legislature in enacting this act to provide a single,
26comprehensive special act charter for the district, including
27all current legislative enactments and any additional authority
28granted by this act.
29     Section 2.  The Holt Fire District is re-created and
30reenacted to read:
31     Section 1.  Creation; intent.--The Holt Fire District is
32re-created as an independent fire control district which shall
33operate pursuant to this special act and the provisions of
34chapter 191, Florida Statutes, the Independent Special Fire
35Control District Act, and all other general laws, whether
36referenced herein or not, which are applicable to independent
37special districts.
38     Section 2.  Creation; boundaries.--
39     (1)  All of the following lands in Okaloosa County shall be
40incorporated as an independent special fire control district,
41which shall be a public municipal corporation for the public
42benefit, with perpetual existence, to be known as the Holt Fire
43District, in which name it may sue and be sued and lease, own,
44possess, and convey real and personal property, by purchase,
45gift, or otherwise, to carry out the purposes of this act. The
46lands so incorporated shall include the following:
47
48Begin at Yellow River at Okaloosa/Santa Rosa county
49line thence Northeasterly along Yellow River to
50Wilkinson Creek; thence Northerly along Wilkinson
51Creek to intersect with West Wilkerson Bluff thence
52North along west Wilkerson Bluff Road to intersect
53with Highway 90; thence North along Highway 189 to
54intersect with Lighthouse Church Road; thence West
55along Lighthouse Church Road to intersect Penny Creek;
56thence Westerly along Penny Creek to Blackwater River;
57thence Northwesterly along Blackwater River to
58Okaloosa/Santa Rosa County line; thence South along
59county line 8 miles to Yellow River and point of
60beginning.
61
62And that portion of Precinct 3 described as follows:
63
64Commence at the northwest corner of Section 20,
65Township 3 North, Range 24 West, said corner being the
66point of beginning. Proceed Southwesterly along Keyser
67Mill Road to intersection of Highway 189; thence South
68along Highway 189 to intersection of Highway 90;
69continue South to Interstate 10 and West Wilkerson
70Bluff Road, continue Southerly along West Wilkerson
71Bluff Road to intersection of Wilkinson Creek; thence
72South along Wilkinson Creek to Yellow River; thence
73Easterly along channel of Yellow River to Rattlesnake
74Bluff; thence Northerly along channel of Yellow River
75to the intersection of the South line of Section 28.
76Township 3 North, Range 24 West; thence West along
77section lines to the Southwest corner of Section 29,
78Township 3 North, Range 24 West; thence Northerly
79along section lines to the point of beginning.
80Okaloosa County, Florida.
81
82     (2)  Any lands within a municipality included in the
83boundaries of the district as described herein shall be excluded
84from the district and its jurisdiction. If any area, tract, or
85parcel of land within the boundaries of the district shall
86hereafter become annexed to a municipality, such area, tract, or
87parcel of land shall be excluded from the district effective the
88next January 1 following such annexation by a municipality.
89Nothing contained in this act shall preclude any municipality
90from annexing lands to the territorial limits of the
91municipality even if such land is included within the district.
92     (3)  Should any part of the territory covered in this
93act be held not to be included herein, then this act shall
94continue in effect as to the balance of the territory.
95     Section 3.  Intent.--The purposes of this act are to:
96     (1)  Comply with chapter 97-256, Laws of Florida, which
97calls for the codification of charters of all independent
98special fire control districts as defined in section 191.003,
99Florida Statutes, which were created by special law or general
100law of local application.
101     (2)  Provide standards, direction, and procedures
102concerning the operation and governance of the special fire
103control district known as the Holt Fire District.
104     (3)  Provide greater uniformity between the Holt Fire
105District and other independent special fire control districts.
106     (4)  Provide greater uniformity in the financing authority
107of the Holt Fire District without hampering the efficiency and
108effectiveness of current authorized and implemented methods and
109procedures of raising revenues.
110     (5)  Improve communication and coordination between the
111Holt Fire District and other local governments with respect to
112short-range and long-range planning to meet the demands for
113service delivery while maintaining fiscal responsibility.
114     (6)  Provide uniform procedures for electing members
115of the governing board of the Holt Fire District to ensure
116greater accountability to the public.
117     Section 4.  Definitions.--
118     (1)  "Board" means the governing board of the Holt
119Fire District.
120     (2)  "District" means the Holt Fire District, an
121independent special fire control district as defined in
122section 191.003, Florida Statutes.
123     (3)  "Elector" means a person who is a resident of the
124Holt Fire District and is qualified to vote in a general
125election within Okaloosa County.
126     (4)  "Emergency medical service" means basic and
127advanced life support service as defined in section 401.23,
128Florida Statutes.
129     (5)  "Rescue response service" means an initial
130response to an emergency or accident situation, including,
131but not limited to, a plane crash, a trench or building
132collapse, a swimming or boating accident, or a motor
133vehicle accident.
134     Section 5.  District board of commissioners;
135membership, terms of office, officers, meetings.--
136     (1)(a)  The business affairs of the district shall be
137conducted and administered by a five-member board. The
138board shall be elected in nonpartisan elections by the
139electors of the district. Except as provided in this act,
140such elections shall be held at a time and in a manner
141prescribed by law for holding general elections in
142accordance with section 189.405, Florida Statutes, and each
143member shall be elected for a term of 4 years and serve
144until the member's successor assumes office. Candidates for
145the board of the district shall qualify with the Okaloosa
146County Supervisor of Elections. All candidates may qualify
147by paying a filing fee of at least $25 or by obtaining the
148signatures of at least 25 registered electors of the
149district on petition forms provided by the Supervisor of
150Elections, which petitions shall be submitted and checked
151in the same manner as petitions filed by nonpartisan
152judicial candidates pursuant to section 105.035, Florida
153Statutes.
154     (b)  The members of the board shall be elected by the
155electors of the district in the manner provided in this
156section. The office of each member of the board is
157designated as being a seat on the board, distinguished from
158each of the other seats by a numeral: 1, 2, 3, 4, or 5. The
159numerical seat designation does not designate a
160geographical subdistrict. Each candidate for a seat on the
161board shall designate, at the time the candidate qualifies,
162the seat on the board for which the candidate is
163qualifying. The name of each candidate who qualifies for
164election to a seat on the board shall be included on the
165ballot in a way that clearly indicates the seat for which
166the candidate is a candidate. The candidate for each seat
167who receives the most votes cast for a candidate for the
168seat shall be elected to the board.
169     (2)  Each member of the board must be a qualified
170elector at the time he or she qualifies and continually
171throughout his or her term.
172     (3)  Each elected member of the board shall assume
173office 10 days following the member's election. Annually,
174within 60 days after the newly elected members have taken
175office, the board shall organize by electing from its
176members a chair, a vice chair, a secretary, and a
177treasurer. The positions of secretary and treasure may be
178held by one member. Funds of the district may be disbursed
179only upon the order or pursuant to resolution of the board.
180However, a petty cash account may be authorized by the
181board. The board may give the treasurer additional powers
182and duties that it deems appropriate.
183     (4)  Members of the board may each be paid a salary or
184honorarium to be determined by at least a majority plus one
185vote of the board, which salary or honorarium may not
186exceed $500 per month for each member. Special notice of
187any meeting at which the board will consider a salary
188change for a board member shall be published at least once,
189at least 14 days prior to the meeting, in a newspaper of
190general circulation in Okaloosa County. Separate
191compensation for the board member serving as treasurer may
192be authorized by like vote so long as total compensation
193for the board member does not exceed $500 per month.
194Members may be reimbursed for travel and per diem expenses
195as provided in section 112.061, Florida Statutes.
196     (5)  If a vacancy occurs on the board due to the
197resignation, death, or removal of a board member or the
198failure of anyone to qualify for a board seat, the
199remaining members may appoint a qualified person to fill
200the seat until the next general election, at which time an
201election shall be held to fill the vacancy for the
202remaining term, if any. The board shall remove any member
203who has three consecutive unexcused absences from regularly
204scheduled meetings. The board shall adopt a resolution
205defining excused and unexcused absences.
206     (6)  Each member shall, upon assuming office, take and
207subscribe to the oath of office prescribed by s. 5(b), Art.
208II of the State Constitution and section 876.05, Florida
209Statutes. Each member, within 30 days after assuming
210office, must give the Governor a good and sufficient surety
211bond in the sum of $5,000, the cost thereof being borne by
212the district, conditioned on the member's faithful
213performance of his or her duties of office.
214     (7)  The board shall keep a permanent record book
215entitled "Record of Proceedings of the Holt Fire District,"
216in which the minutes of all meetings, resolutions,
217proceedings, certificates, bonds given by commissioners,
218and corporate acts shall be recorded. The record book shall
219be open to inspection in the same manner as state, county,
220and municipal records are open under chapter 119, Florida
221Statutes, and s. 24, Art. I of the State Constitution. The
222record book shall be kept at the office or other regular
223place of business maintained by the board for the Holt Fire
224District.
225     (8)  All meetings of the board shall be open to the
226public, consistent with chapter 286, Florida Statutes,
227section 189.417, Florida Statutes, and other applicable
228general laws.
229     (9)  The officers of the board of commissioners shall
230have the duties usually pertaining to like officers. A
231record shall be kept of all meetings of the board in a
232manner consistent with subsection (7), and in such meetings
233concurrence of a majority of the commissioners shall be
234necessary to any affirmative action by the board.
235     (10)  The books and records of the district shall be
236audited at least annually, at the expense of the district,
237as outlined in section 11.45, Florida Statutes.
238     Section 6.  General powers.--The district shall have,
239and the board may exercise by majority vote, the following
240powers:
241     (1)  To sue and be sued in the name of the district,
242to adopt and use a seal and authorize the use of a
243facsimile thereof, and to make and execute contracts and
244other instruments necessary or convenient to the exercise
245of its powers.
246     (2)  To provide for a pension or retirement plan for its
247employees. Notwithstanding the prohibition against extra
248compensation as provided in section 215.425, Florida Statutes,
249the board may provide for an extra compensation program,
250including a lump-sum bonus payment program, to reward
251outstanding employees whose performance exceeds standards, if
252the program provides that a bonus payment may not be included in
253an employee's regular base rate of pay and may not be carried
254forward in subsequent years.
255     (3)  To contract for the services of consultants to perform
256planning, engineering, legal, or other professional services.
257     (4)  To borrow money and accept gifts, to apply for and use
258grants or loans of money or other property from the United
259States, the state, a unit of local government, or any person for
260any district purposes and enter into agreements required in
261connection therewith, and to hold, use, sell, and dispose of
262such moneys or property for any district purpose in accordance
263with the terms of the gift, grant, loan, or agreement relating
264thereto.
265     (5)  To adopt resolutions and procedures prescribing the
266powers, duties, and functions of the officers of the district,
267the conduct of the business of the district, the maintenance of
268records, and the form of other documents and records of the
269district. The board may also adopt ordinances and resolutions
270that are necessary to conduct district business if such
271ordinances do not conflict with any ordinances of a local
272general purpose government within whose jurisdiction the
273district is located. Any resolution or ordinance adopted by the
274board and approved by referendum vote of district electors may
275only be repealed by referendum vote of district electors.
276     (6)  To maintain an office at places it designates within a
277county or municipality in which the district is located and
278appoint an agent of record.
279     (7)  To acquire, by purchase, lease, gift, dedication,
280devise, or otherwise, real and personal property or any estate
281therein for any purpose authorized by this act and to trade,
282sell, or otherwise dispose of surplus real or personal property.
283The board may purchase equipment by an installment sales
284contract if funds are available to pay the current year's
285installments on the equipment and to pay the amounts due that
286year on all other installments and indebtedness.
287     (8)  To hold, control, and acquire by donation or purchase
288any public easement, dedication to public use, platted
289reservation for public purposes, or reservation for those
290purposes authorized by this act and to use such easement,
291dedication, or reservation for any purpose authorized by this
292act consistent with applicable adopted local government
293comprehensive plans and land development regulations.
294     (9)  To lease as lessor or lessee to or from any person,
295firm, corporation, association, or body, public or private, any
296facility or property of any nature for the use of the district
297when necessary to carry out the district's duties and authority
298under this act.
299     (10)  To borrow money and issue bonds, revenue anticipation
300notes, or certificates payable from and secured by a pledge of
301funds, revenues, taxes and assessments, warrants, notes, or
302other evidence of indebtedness, and to mortgage real and
303personal property when necessary to carry out the district's
304duties and authority under this act.
305     (11)  To charge user and impact fees authorized by
306resolution of the board, in amounts necessary to conduct
307district activities and services, and to enforce their receipt
308and collection in the manner prescribed by resolution and
309authorized by law. However, the imposition of impact fees may
310only be authorized as provided by subsection (4) of section 9.
311     (12)  To exercise the right and power of eminent domain,
312pursuant to chapter 73 or chapter 74, Florida Statutes, over any
313property within the district, except municipal, county, state,
314special district, or federal property used for a public purpose,
315for the uses and purposes of the district relating solely to the
316establishment and maintenance of fire stations and fire
317substations, specifically including the power to take easements
318that serve such facilities consistent with applicable adopted
319local government comprehensive plans and land development
320regulations.
321     (13)  To cooperate or contract with other persons or
322entities, including other governmental agencies, as necessary,
323convenient, incidental, or proper in connection with providing
324effective mutual aid and furthering any power, duty, or purpose
325authorized by this act.
326     (14)  To assess and impose upon real property in the
327district ad valorem taxes and non-ad valorem assessments as
328authorized by this act.
329     (15)  To impose and foreclose non-ad valorem assessment
330liens as provided by this act or to impose, collect, and enforce
331non-ad valorem assessments pursuant to chapter 197, Florida
332Statutes.
333     (16)  To select as a depository for its funds any qualified
334public depository as defined in section 280.02, Florida
335Statutes, which meets all the requirements of chapter 280,
336Florida Statutes, and has been designated by the State Treasurer
337as a qualified public depository, upon such terms and conditions
338as to the payment of interest upon the funds deposited as the
339board deems just and reasonable.
340     (17)  To provide adequate insurance on all real and
341personal property, equipment, employees, volunteer firefighters,
342and other personnel.
343     (18)  To organize, participate in, and contribute
344monetarily to organizations or associations relating to the
345delivery of or improvement of fire control, fire prevention, and
346emergency rescue services, or district administration.
347     (19)  To promulgate and enforce reasonable fire regulations
348by resolution.
349     Section 7.  Exemption from taxation.--Since the exercise of
350the powers conferred by this act constitutes action by a
351political subdivision performing essential public functions and
352since the property of each district constitutes public property
353used for public purposes, all assets and properties of the
354district, including property acquired through the foreclosure of
355any tax or assessment lien, are exempt from all taxes imposed by
356the state or any political subdivision, agency, or
357instrumentality of the state.
358     Section 8.  Special powers.--The Holt Fire District shall
359provide for fire suppression and prevention by establishing and
360maintaining fire stations and fire substations and acquiring and
361maintaining such firefighting and fire protection equipment
362deemed necessary to prevent or fight fires. All construction
363shall be in compliance with applicable state, regional, and
364local regulations, including adopted comprehensive plans and
365land development regulations. The board shall have and may
366exercise any or all of the following special powers relating to
367facilities and duties authorized by this act:
368     (1)  Establish and maintain emergency medical and rescue
369response services and acquire and maintain rescue, medical, and
370other emergency equipment, pursuant to chapter 401, Florida
371Statutes, and any certificate of public convenience and
372necessity or its equivalent issued hereunder.
373     (2)  Employ, train, and equip such personnel, and train,
374coordinate, and equip such volunteer firefighters, as are
375necessary to accomplish the duties of the district. The board
376may employ and fix the compensation of a fire chief or chief
377administrator. The board shall prescribe the duties of such
378person, which shall include supervision and management of the
379operations of the district and its employees and maintenance and
380operation of its facilities and equipment. The fire chief or
381chief administrator may employ or terminate the employment of
382such other persons, including, without limitation, professional,
383supervisory, administrative, maintenance, and clerical
384employees, as are necessary and authorized by the board. The
385compensation and other conditions of employment of the officers
386and employees of the district shall be provided by the board.
387     (3)  Conduct public education to promote awareness of
388methods to prevent fires and reduce the loss of life and
389property from fires or other public safety concerns.
390     (4)  Adopt and enforce fire safety standards and codes and
391enforce the rules of the State Fire Marshal consistent with the
392exercise of the duties authorized by chapter 553 or chapter 633,
393Florida Statutes, with respect to fire suppression and
394prevention and fire safety code enforcement.
395     (5)  Conduct arson investigations and cause-and-origin
396investigations.
397     (6)  Adopt hazardous material safety plans and emergency
398response plans in coordination with the county emergency
399management agency as provided in chapter 252, Florida Statutes.
400     (7)  Contract with general purpose local government for
401emergency management planning and services.
402     Section 9.  Taxes, non-ad valorem assessments; impact fees
403and user charges.--
404     (1)  AD VALOREM TAXES.--The elected board of commissioners
405may levy and assess ad valorem taxes on all taxable property in
406the district to construct, operate, and maintain district
407facilities and services, to pay the principal of, and interest
408on, general obligation bonds of the district, and to provide for
409any sinking or other funds established in connection with such
410bonds. An ad valorem tax levied by the board for operating
411purposes, exclusive of debt service on bonds, may not exceed
4123.75 mills. The levy of ad valorem taxes pursuant to this
413section must be approved by referendum called by the board.
414Nothing in this act shall require a referendum on the levy of ad
415valorem taxes in the amount as previously authorized by special
416act, general law of local application, or county ordinance
417approved by referendum. Such tax shall be assessed, levied, and
418collected in the same manner as county taxes. The levy of ad
419valorem taxes approved by referendum shall be reported within 60
420days after the vote to the Department of Community Affairs.
421     (2)  NON-AD VALOREM ASSESSMENTS.--The elected board of
422commissioners may levy non-ad valorem assessments to provide
423funds for the purposes of the district. The rate of such
424assessments must be fixed by resolution of the board pursuant to
425the procedures contained in section 10. Non-ad valorem
426assessment rates set by the board may exceed the maximum rates
427established by this or any prior special act, any county
428ordinance, the previous year's resolution, or a referendum in an
429amount not to exceed the average annual growth rate in Florida
430personal income over the previous 5 years. Non-ad valorem
431assessment rate increases within the personal income threshold
432are deemed to be within the maximum rate authorized by law at
433the time of initial imposition. Proposed non-ad valorem
434assessment increases which exceed the rate set the previous
435fiscal year or the rate previously set by special act or county
436ordinance, whichever is more recent, by more than the average
437annual growth rate in Florida personal income over the last 5
438years must be approved by referendum of the electors of the
439district. Non-ad valorem assessments shall be imposed,
440collected, and enforced pursuant to section 10.
441     (3)  USER CHARGES.--
442     (a)  The board may provide a reasonable schedule of charges
443for special emergency services, including fighting fires
444occurring in or to structures outside the district, motor
445vehicles, marine vessels, aircraft, or rail cars, or as a result
446of the operation of such motor vehicles or marine vessels, to
447which the district is called to render such emergency service,
448and may charge a fee for the services rendered in accordance
449with the schedule.
450     (b)  The board may provide a reasonable schedule of charges
451for fighting fires occurring in or at refuse dumps or as a
452result of an illegal burn, which fire, dump, or burn is not
453authorized by general or special law, rule, regulation, order,
454or ordinance and which the district is called upon to fight or
455extinguish.
456     (c)  The board may provide a reasonable schedule of charges
457for responding to, assisting with, or mitigating emergencies
458that either threaten or could threaten the health and safety of
459persons, property, or the environment to which the district has
460been called, including a charge for responding to false alarms.
461     (d)  The board may provide a reasonable schedule of charges
462for inspecting structures, plans, and equipment to determine
463compliance with fire safety codes and standards.
464     (e)  The district shall have a lien upon any real property,
465motor vehicle, marine vessel, aircraft, or rail car for any
466charge assessed under this subsection.
467     (4)  IMPACT FEES.--If the general purpose local government
468has not adopted an impact fee for fire services which is
469distributed to the district for construction within its
470jurisdictional boundaries, the board may establish a schedule of
471impact fees for new construction to pay for the cost of new
472facilities and equipment, the need for which is in whole or in
473part the result of new construction. The impact fees collected
474by the district under this subsection shall be kept separate
475from other revenues of the district and must be used exclusively
476to acquire, purchase, or construct new facilities or portions
477thereof needed to provide fire protection and emergency services
478to new construction. As used in this subsection, "new
479facilities" means land, buildings, and capital equipment,
480including, but not limited to, fire and emergency vehicles,
481radio-telemetry equipment, and other firefighting or rescue
482equipment. The board shall maintain adequate records to ensure
483that impact fees are expended only for permissible new
484facilities or equipment. The board may enter into agreements
485with general purpose local governments to share in the revenues
486from fire protection impact fees imposed by such governments.
487     Section 10.  Procedures for the levy and collection of non-
488ad valorem assessments.--
489     (1)  The district may provide for the levy of non-ad
490valorem assessments under this act on the lands and real estate
491benefited by the exercise of the powers authorized by this act,
492or any part thereof, for all or any part of the cost thereof. In
493addition to the provisions set forth in this act, the district
494shall also be entitled to exercise all other rights and powers
495regarding the levy and collection of additional non-ad valorem
496assessments as provided for under chapter 191, Florida Statutes.
497     (2)  The rate of assessment shall be fixed by resolution of
498the board of commissioners on or before June 1 of each year as
499follows:
500     (a)1.  Business land shall be assessed $60. "Business land"
501is defined as any land that is zoned commercial, has a structure
502with a minimum of 500 square feet, and is being used for a
503business purpose. If a parcel of land has such a business and
504also has a residence, then the parcel shall be assessed an
505additional $40 for each residence on the site.
506     2.  Industrial land shall be assessed a minimum of $100 and
507a maximum of $1,000 based upon the square footage (sf) of under-
508roof floor space the business occupies. The following
509assessments apply:
510
511From (sf)             To (sf)                    Tax assessment
512100                   1000                       $100
5131001                  10,000                     $250
51410,001                50,000                     $500
51550,001                100,000                    $750
516100,001               and greater                $1,000
517
518"Industrial land" is defined as any site that is zoned
519industrial and has structure. This land can provide multiple
520businesses or a single business.
521     3.  Recreational land shall be assessed $10 per hook-up
522facility. The maximum assessment for this type of land shall be
523$200. "Recreational land" is defined as land that is improved to
524accommodate campers (tent facilities), recreational vehicles,
525and campers pulled by vehicles.
526     4.  Special lands must be considered separately for their
527tax assessments. "Special lands" are defined as all other lands
528that are not in any of the above categories. Special lands shall
529have a unique, single-purpose use. The considerations for
530assessment include the provision of fire services and risk
531potential. The following two special lands have been identified
532within the Holt Fire District jurisdiction:
533     a.  "Airport land" is defined as land that is beside a
534private airport, is used for private purposes, and has a hangar
535used to house an aircraft. Hangars of less than 4,000 square
536feet on airport land shall be assessed $60. If said parcel of
537land also has a residence, it shall be assessed an additional
538$40 for the residence.
539     b.  "Racetrack land" is defined as land that contains
540raceways of any category. Racetrack land shall be assessed $175.
541     (b)  Each residential dwelling unit, including mobile homes
542situated on any parcel of land within said district, shall pay
543$40 annually.
544     (c)  The non-ad valorem assessment amounts as established
545under paragraphs (a) and (b) shall be subject to annual
546increases, as may be approved by the board of commissioners as
547provided for under subsection (2) of section 9.
548     (3)  The board of commissioners may adopt by resolution the
549current tax assessment and collection roll compiled and prepared
550by the tax assessor of Okaloosa County, and may adopt a
551resolution fixing the levy on each lot or parcel of land subject
552to taxation in the district, or may, at its discretion, prepare
553or cause to be prepared an assessment and collection roll
554setting forth a description of each lot or parcel of land
555subject to taxation in the district together with the amount of
556assessment fixed by resolution, and shall, before June 1 of each
557year, deliver the roll to the tax assessor for collection. All
558assessments shall be made against the land subject to such
559assessments and the roll shall set forth the names of the
560respective owners of such lands.
561     (4)  Any property owner in the district shall have the
562right to file a protest in writing between June 10 and 20 of
563each year against the proposed assessments and the amount or
564rate thereof and to appear before the board in support of such
565protest at an opening meeting or meetings which shall be held to
566hear and consider such protests and make adjustments to the
567roll.
568     (5)  Immediately after the adjustment period, the board of
569commissioners shall adopt a resolution fixing the rate of
570special assessment and shall note the amount of the levy against
571each parcel of property described in the tax roll and shall
572transmit the tax roll and a certified copy of the resolution to
573the county tax assessor on or before July 1 each year. It shall
574be the duty of the tax collector of Okaloosa County to include
575in the county tax roll the assessments made by the board of
576commissioners of the district and to collect such assessments
577according to the assessment roll and deliver the proceeds of
578such collection, less the statutory fee, monthly to the board of
579commissioners, taking their receipts for such funds. The tax
580collector shall, upon delivery of such funds to the board of
581commissioners, furnish them with a description of the lands for
582which such payments are made.
583     (6)  Such special assessments shall be a lien upon the land
584so assessed along with county taxes until paid and, if the same
585become delinquent, shall be considered a part of the county tax,
586subject to the same penalties, charges, fees, and remedies for
587enforcement and collection and shall be enforced and collected
588as provided by law.
589     (7)  Such special assessments shall be of equal benefit to
590all property with fire protection being provided by the Holt
591Fire District pursuant to the provisions of this act.
592     (8)  The fiscal year for the district shall be from October
5931 to September 30 of each year.
594     Section 11.  District issuance of bonds, notes, bond
595anticipation notes, or other evidences of indebtedness.--
596     (1)  The district may issue general obligation bonds,
597assessment bonds, revenue bonds, notes, bond anticipation notes,
598or other evidences of indebtedness to finance all or a part of
599any proposed improvements authorized to be undertaken under this
600act or under general or special law, provided the total annual
601payments for the principal and interest on such indebtedness
602shall not exceed 50 percent of the total annual budgeted
603revenues of the district. The bonds shall be issued in such
604denominations, mature on such dates and in such amounts, and may
605be subject to optional and mandatory redemption as determined by
606resolutions adopted by the board. Bonds of the district may bear
607interest at a fixed, floating, or adjustable rate and may be
608issued as interest-bearing bonds, interest-accruing bonds, or
609zero coupon bonds at such rate or rates, not exceeding the
610maximum rate permitted by general law, as determined by
611resolution of the board. Principal and interest shall be payable
612in the manner determined by the board. The bonds shall be signed
613by manual or facsimile signature of the chair or vice chair of
614the board, attested with the seal of the district and by the
615manual or facsimile signature of the secretary or assistant
616secretary of the board.
617     (2)  The bonds shall be payable from the non-ad valorem
618assessments or other non-ad valorem revenues, including, without
619limitation, user fees or charges or rental income authorized to
620be levied, collected, or received pursuant to this act or
621general law. General obligation bonds payable from ad valorem
622taxes may also be issued by the district, but only after
623compliance with s. 12, Art. VII of the State Constitution.
624Subject to referendum approval, a district may pledge its full
625faith and credit for the payment of principal and interest on
626such general obligation bonds and for any reserve funds provided
627therefor and may unconditionally and irrevocably pledge itself
628to levy ad valorem taxes on all property in the district to the
629extent necessary for the payment thereof. The district is
630authorized, after notice and opportunity to be heard has been
631afforded to those affected, to impose, charge, and collect non-
632ad valorem revenues in connection with any of the improvements
633authorized under this act and to pledge the same for the payment
634of bonds.
635     (3)  In connection with the sale and issuance of bonds, the
636district may enter into any contracts which the board determines
637to be necessary or appropriate to achieve a desirable effective
638interest rate in connection with the bonds by means of, but not
639limited to, contracts commonly known as investment contracts,
640funding agreements, interest rate swap agreements, currency swap
641agreements, forward payment conversion agreements, futures, or
642contracts providing for payments based on levels of or changes
643in interest rates, or contracts to exchange cash flows or a
644series of payments, or contracts, including, without limitation,
645options, puts, or calls, to hedge payment, rate, spread, or
646similar exposure. Such contracts or arrangements may also be
647entered into by the district in connection with, or incidental
648to, entering into any agreement which secures bonds or provides
649liquidity therefor. Such contracts and arrangements shall be
650made upon the terms and conditions established by the board,
651after giving due consideration to the credit worthiness of the
652counter parties, where applicable, including any rating by a
653nationally recognized rating service or any other criteria as
654may be appropriate.
655     (4)  In connection with the sale and issuance of the bonds,
656or the entering into any of the contracts or arrangements
657referred to in subsection (3), the district may enter into such
658credit enhancement or liquidity agreements, with such payment,
659interest rate, security, default, remedy, and any other terms
660and conditions as the board shall determine.
661     (5)  Notwithstanding any provision of law relating to the
662investment or reinvestment of surplus funds of any governmental
663unit, proceeds of the bonds and any money set aside or pledged
664to secure payment of the principal, or premium, if any, and
665interest on the bonds, or any of the contracts entered into
666pursuant to subsection (3), may be invested in securities or
667obligations described in the resolution providing for the
668issuance of bonds.
669     (6)  The bonds shall be sold in any manner not inconsistent
670with general law, shall show the purpose for which they are
671issued, and shall be payable out of the money pledged therefor.
672The funds derived from the sale of said bonds or any contract or
673arrangement shall be used for the purpose of paying the cost of
674the services or improvements and such costs, expenses, fees, and
675salaries as may be authorized by law.
676     (7)  Non-ad valorem assessments or any portion thereof
677levied to pay the principal on bonds issued pursuant to this act
678with respect to improvements financed therewith shall not exceed
679the benefits assessed regarding such works or improvements. If
680the bonds are sold at a discount, the amount of the discount
681shall be treated as interest, not as principal. Premiums payable
682upon the redemption of bonds shall also be treated as interest.
683Interest to accrue on account of issuing bonds shall not be
684construed as a part of the costs of the works or improvements in
685determining whether the costs of making such improvements are
686equal to or in excess of the benefits assessed. If the property
687appraiser and tax collector deduct their fees and charges from
688the amount of non-ad valorem assessments levied and collected,
689and if the landowners receive the statutorily permitted discount
690for early payment of such non-ad valorem assessments, the amount
691of such fees, charges, and discount shall not be included in the
692amount of non-ad valorem assessments levied by the district in
693determining whether such assessments are equal to or in excess
694of the benefits assessed.
695     (8)  The district may, whenever in the judgment of the
696board it is advisable and in the best interests of the
697landowners in the district, issue bonds to refund any or all of
698the then outstanding bonded indebtedness of the district.
699     (9)  The principal amount of refunding bonds may be in any
700amount not in excess of the benefits assessed against the lands
701with respect to which the refunded bonds were issued less the
702principal amount of the refunded bonds previously paid from non-
703ad valorem assessments. The proceeds of such refunding bonds
704shall be used only to pay the principal, premium, if any, and
705interest on the bonds to be refunded and any discount or expense
706of the sale of the refunding bonds and to provide a debt service
707reserve fund for the refunding bonds. The district may also use
708other available revenues to pay costs associated with the
709issuance or administration of the refunding bonds.
710     (10)  Assessments shall be levied for the payment of the
711refunding bonds in the same manner as the assessments levied for
712the refunded bonds and the refunding bonds shall be secured by
713the same lien as the refunded bonds, and any additional interest
714which accrues on account of the refunding bonds shall be
715included and added to the original assessment and shall be
716secured by the same lien, provided any interest accrued shall
717not be considered as a part of the cost of construction in
718determining whether the assessment exceeds the benefits
719assessed.
720     (11)  No proceedings shall be required for the issuance of
721bonds or refunding bonds other than those provided by this
722section and by general law.
723     Section 12.  District expansion and merger.--
724     (1)  The boundaries of the district may be modified,
725extended, or enlarged upon approval or ratification by the
726Legislature.
727     (2)  The merger of the district with all or portions
728of other independent or dependent fire control districts is
729effective only upon ratification by the Legislature. The
730district may not, solely by reason of a merger with another
731governmental entity, increase ad valorem taxes on property
732within the original limits of the district beyond the
733maximum established by this act, unless approved by the
734electors of the district by referendum.
735     Section 3.  If any clause, section, or provision of this
736act shall be declared unconstitutional or invalid for any
737reason, it shall be eliminated from this act, and the remaining
738portion of the act shall be in full force and effect and be as
739valid as if such invalid portion thereof had not been
740incorporated therein.
741     Section 4.  In the event of a conflict of the provisions of
742this act with the provisions of any other act, the provisions of
743this act shall control to the extent of such conflict.
744     Section 5.  This act shall take effect July 1, 2007.


CODING: Words stricken are deletions; words underlined are additions.