| 1 | A bill to be entitled | 
| 2 | An act relating to Broward County; providing legislative | 
| 3 | findings; authorizing municipalities in Broward County to | 
| 4 | levy special assessments to fund law enforcement services; | 
| 5 | providing for a reduction in ad valorem assessments when a | 
| 6 | law enforcement special assessment is levied pursuant to | 
| 7 | this act; providing an effective date. | 
| 8 | 
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| 9 | Be It Enacted by the Legislature of the State of Florida: | 
| 10 | 
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| 11 | Section 1.  Legislative findings.-Broward County is the | 
| 12 | second most populous county in the state with 31 municipalities | 
| 13 | within the county and little unincorporated area within the | 
| 14 | developed portion of the county. Law enforcement is a vital | 
| 15 | municipal service as it protects both persons and property from | 
| 16 | crime. In urban areas such as Broward County, property crimes, | 
| 17 | including burglary, vandalism, trespassing, arson, and others | 
| 18 | have a dramatic impact on property owners and the value of real | 
| 19 | property. Law enforcement services work to prevent these | 
| 20 | significant property crimes, and thus prevent the loss of | 
| 21 | property values and use. Moreover, after a property crime | 
| 22 | occurs, law enforcement efforts to solve such crimes prevents | 
| 23 | additional property crimes from occurring in the community. | 
| 24 | Finally, law enforcement provides protection for unoccupied | 
| 25 | properties and prevents additional losses to property owners, | 
| 26 | especially in times of economic distress. As a result, the | 
| 27 | Legislature finds that there is a logical relationship between | 
| 28 | law enforcement services attributable to the protection of real | 
| 29 | property and the prevention of real property crimes and the | 
| 30 | benefit to real property. | 
| 31 | Section 2.  A municipality in Broward County may fund the | 
| 32 | costs of law enforcement services, in whole or in part, through | 
| 33 | the levy of a law enforcement services special assessment | 
| 34 | provided that the governing body of the municipality: | 
| 35 | (1)  Adopts a law enforcement services assessment ordinance | 
| 36 | that authorizes the special assessment, requires that it be | 
| 37 | levied by resolution each year, and apportions such assessable | 
| 38 | costs among the property based on a methodology that charges a | 
| 39 | parcel in reasonable proportion to its benefits. | 
| 40 | (2)  In the initial year of implementation, reduces its | 
| 41 | total ad valorem tax revenue, as projected for the upcoming | 
| 42 | fiscal year and calculated as if there were no law enforcement | 
| 43 | services assessment, by an amount equal to the amount of the law | 
| 44 | enforcement services assessment, except that no municipality | 
| 45 | shall be required to reduce its millage rate by more than 75 | 
| 46 | percent; thereafter, such assessment shall be increased only in | 
| 47 | the same manner as ad valorem revenue is permitted to be | 
| 48 | increased pursuant to section 200.065, Florida Statutes. The | 
| 49 | initial reduction in ad valorem tax revenue shall be limited to | 
| 50 | no more than 50 percent if the implementing resolution is | 
| 51 | adopted by a extraordinary majority vote of the governing body. | 
| 52 | Section 3.  This act shall take effect upon becoming a law. |