Florida Senate - 2016                             CS for SB 1664
       
       
        
       By the Committee on Fiscal Policy; and Senator Stargel
       
       594-04095-16                                          20161664c1
    1                        A bill to be entitled                      
    2         An act relating to special assessments on agricultural
    3         lands; amending ss. 125.01 and 170.01, F.S.;
    4         prohibiting counties and municipalities from levying
    5         special assessments on certain agricultural lands for
    6         the provision of fire protection services; providing
    7         exceptions to the prohibition, subject to certain
    8         requirements; defining the term “agricultural pole
    9         barn”; providing an effective date.
   10          
   11  Be It Enacted by the Legislature of the State of Florida:
   12  
   13         Section 1. Paragraph (r) of subsection (1) of section
   14  125.01, Florida Statutes, is amended to read:
   15         125.01 Powers and duties.—
   16         (1) The legislative and governing body of a county shall
   17  have the power to carry on county government. To the extent not
   18  inconsistent with general or special law, this power includes,
   19  but is not restricted to, the power to:
   20         (r) Levy and collect taxes, both for county purposes and
   21  for the providing of municipal services within any municipal
   22  service taxing unit, and special assessments; borrow and expend
   23  money; and issue bonds, revenue certificates, and other
   24  obligations of indebtedness, which power shall be exercised in
   25  such manner, and subject to such limitations, as may be provided
   26  by general law. There shall be no referendum required for the
   27  levy by a county of ad valorem taxes, both for county purposes
   28  and for the providing of municipal services within any municipal
   29  service taxing unit. Notwithstanding any other provision of law,
   30  a county may not levy special assessments for the provision of
   31  fire protection services on lands classified as agricultural
   32  lands under s. 193.461 unless such property contains a
   33  residential dwelling or nonresidential farm building, with the
   34  exception of an agricultural pole barn, provided the
   35  nonresidential farm building exceeds a just value of $25,000.
   36  Such special assessments must be based solely on the special
   37  benefit accruing to that portion of the property consisting of
   38  the residential dwelling and curtilage, and qualifying
   39  nonresidential farm buildings. As used in this paragraph, the
   40  term “agricultural pole barn” means a nonresidential farm
   41  building in which 70 percent or more of the perimeter walls are
   42  permanently open and allow free ingress and egress.
   43         Section 2. Subsection (4) is added to section 170.01,
   44  Florida Statutes, to read:
   45         170.01 Authority for providing improvements and levying and
   46  collecting special assessments against property benefited.—
   47         (4) Notwithstanding any other provision of law, a
   48  municipality may not levy special assessments for the provision
   49  of fire protection services on lands classified as agricultural
   50  lands under s. 193.461 unless such property contains a
   51  residential dwelling or nonresidential farm building, with the
   52  exception of an agricultural pole barn, provided the
   53  nonresidential farm building exceeds a just value of $25,000.
   54  Such special assessments must be based solely on the special
   55  benefit accruing to that portion of the property consisting of
   56  the residential dwelling and curtilage, and qualifying
   57  nonresidential farm buildings. As used in this subsection, the
   58  term “agricultural pole barn” means a nonresidential farm
   59  building in which 70 percent or more of the perimeter walls are
   60  permanently open and allow free ingress and egress.
   61         Section 3. This act shall take effect November 1, 2017.