Florida Senate - 2014 SB 624
By Senator Simpson
18-00377A-14 2014624__
1 A bill to be entitled
2 An act relating to fair associations; creating s.
3 157.37, F.S.; prohibiting a county from levying a tax,
4 special assessment, or fee for the planning,
5 construction, operation, use, or maintenance of
6 stormwater facilities against land owned by a fair
7 association; amending s. 163.31801, F.S.; prohibiting
8 a county, municipality, or special district from
9 imposing an impact or mobility fee on a fair
10 association; providing for retroactive application;
11 requiring a county, municipality, or special district
12 to refund certain impact and mobility fees to a fair
13 association by a certain date; amending s. 170.01,
14 F.S.; prohibiting a municipality from levying a
15 special assessment for the planning, construction,
16 operation, use, or maintenance of stormwater
17 facilities against real property owned by a fair
18 association; creating s. 196.1988, F.S.; exempting
19 personal and real property of a fair association used
20 predominantly for certain purposes from the imposition
21 of ad valorem taxes; amending s. 298.305, F.S.;
22 prohibiting a water control district from levying
23 special assessments for proposed works and
24 improvements against real property owned by a fair
25 association; amending s. 298.54, F.S.; exempting real
26 property owned by a fair association from the
27 imposition of a maintenance tax by a water control
28 district; amending s. 403.0893, F.S.; exempting fair
29 associations from the assessment or imposition of a
30 fee by local or regional governmental entities for the
31 planning, construction, operation, use, or maintenance
32 of stormwater management systems; declaring an
33 important state interest; providing an effective date.
34
35 Be It Enacted by the Legislature of the State of Florida:
36
37 Section 1. Section 157.37, Florida Statutes, is created to
38 read:
39 157.37 Prohibited tax, special assessment, or fee against a
40 fair association for stormwater management facilities.—A county
41 may not levy a tax, special assessment, or fee for the planning,
42 construction, operation, use, or maintenance of stormwater
43 management facilities against land owned by a fair association,
44 as defined in s. 616.001.
45 Section 2. Subsection (6) is added to section 163.31801,
46 Florida Statutes, to read:
47 163.31801 Impact fees; short title; intent; definitions;
48 ordinances levying impact fees.—
49 (6) Notwithstanding any law, ordinance, or resolution to
50 the contrary, a county, municipality, or special district may
51 not impose an impact fee or a mobility fee on a fair association
52 as defined in s. 616.001.
53 Section 3. The amendment to s. 163.31801, Florida Statutes,
54 made by this act applies retroactively to an impact fee or
55 mobility fee assessed against a fair association between July 1,
56 2009, and July 1, 2014. All impact fees and mobility fees
57 collected by a county, municipality, or special district from a
58 fair association between July 1, 2009, and July 1, 2014, must be
59 refunded to the fair association by October 1, 2014.
60 Section 4. Subsection (2) of section 170.01, Florida
61 Statutes, is amended to read:
62 170.01 Authority for providing improvements and levying and
63 collecting special assessments against property benefited.—
64 (2)(a) Special assessments may be levied only for the
65 purposes enumerated in this section and shall be levied only on
66 benefited real property at a rate of assessment based on the
67 special benefit accruing to such property from such improvements
68 if when the improvements funded by the special assessment
69 provide a benefit which is different in type or degree from
70 benefits provided to the community as a whole.
71 (b) Notwithstanding paragraph (a), a special assessment for
72 the planning, construction, operation, use, or maintenance of
73 stormwater facilities may not be levied on real property owned
74 by a fair association, as defined in s. 616.001, even if such
75 real property is benefitted or increases in value due to the
76 stormwater facilities.
77 Section 5. Section 196.1988, Florida Statutes, is created
78 to read:
79 196.1988 Fair association property exemption.—Personal or
80 real property owned by a fair association, as defined in s.
81 616.001, and used predominantly for conducting and operating a
82 not-for-profit fair or exhibition for the benefit and
83 development of the educational, agricultural, horticultural,
84 livestock, charitable, historical, civic, cultural, scientific,
85 and other resources of the state or a county, a municipality, or
86 other political subdivision of the state is hereby defined as
87 property within the purview of s. 3(a), Art. VII of the State
88 Constitution and is exempt from ad valorem taxation to the
89 extent of such use pursuant to s. 196.192(2). Any portion of
90 such property used for nonexempt purposes may be valued and
91 placed upon the tax rolls separately from any portion entitled
92 to exemption under this section.
93 Section 6. Subsection (1) of section 298.305, Florida
94 Statutes, is amended to read:
95 298.305 Assessing land for development; apportionment of
96 assessment.—
97 (1) After the engineer’s report has been approved by the
98 board of supervisors, the proposed water control plan or plan
99 amendment has been finally adopted, and the lists of lands with
100 the assessed benefits have been filed in the office of the
101 secretary of the district, then the board of supervisors shall
102 levy a non-ad valorem assessment as approved by the board on all
103 lands in the district to which benefits have been assessed, to
104 pay the costs of the completion of the proposed works and
105 improvements, as shown in the adopted plan or plan amendment and
106 in carrying out the objectives of the district; and, in addition
107 thereto, 10 percent of the total amount for contingencies. The
108 assessment must be apportioned to and levied on each assessable
109 tract of land in the district.
110 (a) Under s. 298.54, the board of supervisors may also levy
111 a maintenance assessment on all lands in the district to which
112 benefits have been assessed as may be necessary to operate and
113 maintain the district works and activities and to defray the
114 current expenses of the district. A maintenance assessment
115 recommendation for the operation and maintenance of the district
116 works and activities must be included in each engineer’s report
117 considered by the board.
118 (b) A special assessment or the tax authorized under s.
119 298.54 may not be levied on real property owned by a fair
120 association, as defined in s. 616.001, for a proposed work or
121 improvement even if such real property is benefitted or
122 increases in value due to the proposed work or improvement.
123 Section 7. Section 298.54, Florida Statutes, is amended to
124 read:
125 298.54 Maintenance tax.—To maintain and preserve the
126 ditches, drains, or other improvements made pursuant to this
127 chapter and to repair and restore the same, when needed, and for
128 the purpose of defraying the current expenses of the district,
129 including any sum which may be required to pay state and county
130 taxes on any lands which may have been purchased and which are
131 held by the district under the provisions of this chapter, the
132 board of supervisors may, upon the completion of such the said
133 improvements, in whole or in part, as may be certified to the
134 board by the chief engineer, levy annually a tax upon each tract
135 or parcel of land within the district, to be known as a
136 “maintenance tax.” The Said maintenance tax shall be apportioned
137 upon the basis of the net assessments of benefits assessed as
138 accruing from original construction, shall be evidenced to and
139 certified by the board of supervisors by not later than June 1
140 of each year to the property appraisers of counties in which
141 lands of the district are situated, and shall be extended by the
142 county property appraisers on the county tax rolls and collected
143 by the tax collectors in the same manner and time as county
144 taxes, and the proceeds therefrom shall be paid to the said
145 district. The Said tax shall be a lien until paid on the
146 property against which assessed and enforceable in like manner
147 as county taxes. Real property owned by a fair association, as
148 defined in s. 616.001, is exempt from the maintenance tax
149 authorized by this section.
150 Section 8. Section 403.0893, Florida Statutes, is amended
151 to read:
152 403.0893 Stormwater funding; dedicated funds for stormwater
153 management.—
154 (1) In addition to any other funding mechanism legally
155 available to local government to construct, operate, or maintain
156 stormwater systems, a county or municipality may:
157 (a)(1) Create one or more stormwater utilities and adopt
158 stormwater utility fees sufficient to plan, construct, operate,
159 and maintain stormwater management systems set out in the local
160 program required pursuant to s. 403.0891(3);
161 (b)(2) Establish and set aside, as a continuing source of
162 revenue, other funds sufficient to plan, construct, operate, and
163 maintain stormwater management systems set out in the local
164 program required pursuant to s. 403.0891(3); or
165 (c)(3) Create, alone or in cooperation with counties,
166 municipalities, and special districts pursuant to the Interlocal
167 Cooperation Act, s. 163.01, one or more stormwater management
168 system benefit areas. All property owners within such said area
169 may be assessed a per acreage fee to fund the planning,
170 construction, operation, maintenance, and administration of a
171 public stormwater management system for the benefited area. Any
172 benefit area containing different land uses which receive
173 substantially different levels of stormwater benefits shall
174 include stormwater management system benefit subareas, which
175 shall be assessed different per acreage fees from subarea to
176 subarea based upon a reasonable relationship to benefits
177 received. The fees shall be calculated to generate sufficient
178 funds to plan, construct, operate, and maintain stormwater
179 management systems called for in the local program required
180 pursuant to s. 403.0891(3). For fees assessed pursuant to this
181 section, counties or municipalities may use the non-ad valorem
182 levy, collection, and enforcement method as provided for in
183 chapter 197.
184 (2) A fair association, as defined in s. 616.001, is exempt
185 from the imposition or assessment of any fee authorized by this
186 section to plan, construct, operate, use, or maintain a
187 stormwater management system.
188 Section 9. The Legislature finds that a proper and
189 legitimate state purpose is served when a not-for-profit
190 association conducting and operating a not-for-profit fair or
191 exhibition for the benefit and development of the educational,
192 agricultural, horticultural, livestock, charitable, historical,
193 civic, cultural, scientific, and other resources of the state or
194 a county, a municipality, or any other political subdivision of
195 the state is exempt from the imposition of taxes and fees that
196 could render such association unable to provide these important
197 cultural and economic services to the residents of the many
198 communities in this state. Therefore, the Legislature hereby
199 determines and declares that this act fulfills an important
200 state interest.
201 Section 10. This act shall take effect July 1, 2014.