Florida Senate - 2007 SENATOR AMENDMENT
Bill No. SB 2-B
Barcode 053228
CHAMBER ACTION
Senate House
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06/14/2007 01:48 PM .
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11 Senators Margolis, Deutch, Atwater, and Rich moved the
12 following amendment:
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14 Senate Amendment (with title amendment)
15 On page 12, line 12, through
16 page 13, line 21, delete those lines
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18 and insert:
19 (5) Beginning in the 2009-2010 fiscal year and in each
20 year thereafter:
21 (a) The maximum millage rate that a county; a
22 municipality; a special district dependent to a county or
23 municipality, other than a dependent fire or library district,
24 which would be treated as if it were an independent special
25 district; a municipal service taxing unit; or an independent
26 special district may levy is a rolled-back rate based on the
27 amount of taxes which would have been levied in the prior year
28 if the maximum millage rate had been applied, adjusted for
29 growth in per capita Florida personal income, unless a higher
30 rate is adopted, in which case the maximum is the adopted
31 rate. The maximum millage rate applicable to a county
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Florida Senate - 2007 SENATOR AMENDMENT
Bill No. SB 2-B
Barcode 053228
1 authorized to levy a county public hospital surtax under s.
2 212.055 shall exclude the revenues required to be contributed
3 to the county public general hospital for the purposes of
4 making the maximum millage rate calculation, but shall be
5 added back to the maximum millage rate allowed after the roll
6 back has been applied. A higher rate may be adopted only under
7 the following conditions:
8 1. A rate of not more than 110 percent of the
9 rolled-back rate based on the previous year's maximum millage
10 rate, adjusted for growth in per capita Florida personal
11 income, may be adopted if approved by a two-thirds vote of the
12 governing body of the county, municipality, or independent
13 district; or
14 2. A rate in excess of 110 percent may be adopted if
15 approved by a unanimous vote of the governing body of the
16 county, municipality, or independent district or if the rate
17 is approved by a referendum.
18 (b) The millage rate of a county or municipality,
19 municipal service taxing unit of that county, and any special
20 district dependent to that county or municipality may exceed
21 the maximum millage rate calculated pursuant to this
22 subsection if the total county ad valorem taxes levied or
23 total municipal ad valorem taxes levied do not exceed the
24 maximum total county ad valorem taxes levied or maximum total
25 municipal ad valorem taxes levied respectively. Voted millage
26 and taxes levied by a municipality or independent special
27 district that has levied ad valorem taxes for less than 5
28 years are not subject to this limitation. Total taxes levied
29 may exceed the maximum calculated pursuant to subsection (6)
30 as a result of an increase in taxable value above that
31 certified in subsection (1) if such increase is less than the
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Florida Senate - 2007 SENATOR AMENDMENT
Bill No. SB 2-B
Barcode 053228
1 percentage amounts contained in subsection (6); however, if
2 such increase in taxable value exceeds the percentage amounts
3 contained in this subsection, millage rates subject to
4 subsection (6), s. 200.185, or s. 200.186 must be reduced so
5 that total taxes levied do not exceed the maximum.
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7 Any unit of government operating under a home rule charter
8 adopted pursuant to ss. 10, 11, and 24, Art. VIII of the State
9 Constitution of 1885, as preserved by s. 6(e), Art. VIII of
10 the State Constitution of 1968, which is granted the authority
11 in the State Constitution to exercise all the powers conferred
12 now or hereafter by general law upon municipalities and which
13 exercises such powers in the unincorporated area shall be
14 recognized as a municipality under this subsection.
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18 And the title is amended as follows:
19 On page 1, line 15, after the semicolon
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21 insert:
22 providing an exception for calculating the
23 rolled-back rate for certain counties;
24 recognizing that certain governmental units are
25 municipalities;
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