SB 2142                                         Second Engrossed
       
       
       
       
       
       
       
       
       20112142e2
       
    1                        A bill to be entitled                      
    2         An act relating to water management districts;
    3         amending s. 373.503, F.S.; removing obsolete
    4         provisions; requiring the Legislature to annually
    5         review the preliminary budget and authorized millage
    6         rate for each water management district and set the
    7         amount of revenue a district may raise through its ad
    8         valorem tax authority; providing for the maximum
    9         amount of property tax raised by a district to revert
   10         to the amount authorized in the prior year if the
   11         Legislature fails to set the amount; providing a limit
   12         on total ad valorem taxes levied for the 2011-2012
   13         fiscal year for each water management district;
   14         amending s. 373.536, F.S.; requiring each water
   15         management district to provide a monthly financial
   16         statement to its governing board; requiring that each
   17         district make budget information available to the
   18         public through the district’s website; revising
   19         provisions relating to the development of district
   20         budgets and review by the Executive Office of the
   21         Governor and Legislative Budget Commission; providing
   22         an effective date.
   23  
   24  Be It Enacted by the Legislature of the State of Florida:
   25  
   26         Section 1. Subsections (3), (4), and (5) of section
   27  373.503, Florida Statutes, are amended to read:
   28         373.503 Manner of taxation.—
   29         (3)(a) The districts may levy ad valorem taxes on property
   30  within the district solely for the purposes of this chapter and
   31  of chapter 25270, 1949, Laws of Florida, as amended, and chapter
   32  61-691, Laws of Florida, as amended. The authority to levy ad
   33  valorem taxes as provided in this act shall commence with the
   34  year 1977. However, the taxes levied for 1977 by the governing
   35  boards pursuant to this section shall be prorated to ensure that
   36  no such taxes will be levied for the first 4 days of the tax
   37  year, which days will fall prior to the effective date of the
   38  amendment to s. 9(b), Art. VII of the State Constitution, which
   39  was approved March 9, 1976. If When appropriate, taxes levied by
   40  each governing board may be separated by the governing board
   41  into a millage necessary for the purposes of the district and a
   42  millage necessary for financing basin functions specified in s.
   43  373.0695. Beginning with the taxing year 1977, and
   44         (a) Notwithstanding the provisions of any other general or
   45  special law to the contrary, and subject to subsection (4), the
   46  maximum total millage rate for district and basin purposes shall
   47  be:
   48         1. Northwest Florida Water Management District: 0.05 mill.
   49         2. Suwannee River Water Management District: 0.75 mill.
   50         3. St. Johns River Water Management District: 0.6 mill.
   51         4. Southwest Florida Water Management District: 1.0 mill.
   52         5. South Florida Water Management District: 0.80 mill.
   53         (b) The apportionment in the South Florida Water Management
   54  District shall be a maximum of 40 percent for district purposes
   55  and a maximum of 60 percent for basin purposes, respectively.
   56         (c) Within the Southwest Florida Water Management District,
   57  the maximum millage assessed for district purposes may shall not
   58  exceed 50 percent of the total authorized millage if when there
   59  are one or more basins in the district, and the maximum millage
   60  assessed for basin purposes may shall not exceed 50 percent of
   61  the total authorized millage.
   62         (4)(a) To ensure that taxes authorized by this chapter
   63  continue to be in proportion to the benefits derived by the
   64  parcels of real estate within the districts, the Legislature
   65  shall annually review the preliminary budget for the next fiscal
   66  year and the authorized millage rate for each district. Based
   67  upon this review, the Legislature shall set the maximum amount
   68  of revenue to be raised by each district in the next fiscal year
   69  from the taxes levied. Except as provided in paragraph (b), if
   70  the annual maximum amount of property tax revenue is not set by
   71  the Legislature on or before July 1 of each year, the maximum
   72  property tax revenue that may be raised reverts to the amount
   73  authorized in the prior year.
   74         (b) For the 2011-2012 fiscal year, the total ad valorem
   75  taxes levied may not exceed $3,946,969 for the Northwest Florida
   76  Water Management District, $5,412,674 for the Suwannee River
   77  Water Management District, $85,335,619 for the St. Johns Water
   78  Management District, $107,766,957 for the Southwest Florida
   79  Water Management District, and $284,901,967 for the South
   80  Florida Water Management District.
   81         (5)(4) It is hereby determined that the taxes authorized by
   82  this chapter are in proportion to the benefits to be derived by
   83  the several parcels of real estate within the districts to which
   84  territories are annexed and transferred. It is further
   85  determined that the cost of conducting elections within the
   86  respective districts or within the transferred or annexed
   87  territories, including costs incidental thereto in preparing for
   88  such election and in informing the electors of the issues
   89  therein, is a proper expenditure of the department, of the
   90  respective districts, and of the district to which such
   91  territory is or has been annexed or transferred.
   92         (6)(5) Each water management district created under this
   93  chapter which does not receive state shared revenues under part
   94  II of chapter 218 shall, before January 1 of each year, certify
   95  compliance or noncompliance with s. 200.065 to the Department of
   96  Financial Services. Specific grounds for noncompliance must
   97  shall be stated in the certification. In its annual report
   98  required by s. 218.32(2), the Department of Financial Services
   99  shall report to the Governor and the Legislature those water
  100  management districts certifying noncompliance or not reporting.
  101         Section 2. Subsections (4) and (5) of section 373.536,
  102  Florida Statutes, are amended to read:
  103         373.536 District budget and hearing thereon.—
  104         (4) BUDGET CONTROLS; FINANCIAL INFORMATION.—
  105         (a) The final adopted budget for the district will
  106  thereupon be the operating and fiscal guide for the district for
  107  the ensuing year; however, transfers of funds may be made within
  108  the budget by action of the governing board at a public meeting
  109  of the governing board.
  110         (b) The district shall control its budget, at a minimum, by
  111  funds and shall provide to the Executive Office of the Governor
  112  a description of its budget control mechanisms.
  113         (c) Should the district receive unanticipated funds after
  114  the adoption of the final budget, the final budget may be
  115  amended by including such funds, so long as notice of intention
  116  to amend is published in the notice of the governing board
  117  meeting at which the amendment will be considered, pursuant to
  118  s. 120.525. The notice shall set forth a summary of the proposed
  119  amendment. However, in the event of a disaster or of an
  120  emergency arising to prevent or avert the same, the governing
  121  board shall not be limited by the budget but shall have
  122  authority to apply such funds as may be available therefor or as
  123  may be procured for such purpose.
  124         (d) By September 1, 2011, each water management district
  125  shall provide a monthly financial statement to its governing
  126  board and make such monthly financial statement available for
  127  public access on its website.
  128         (5) TENTATIVE BUDGET CONTENTS AND SUBMISSION; REVIEW AND
  129  APPROVAL.—
  130         (a) The Executive Office of the Governor and the
  131  Legislative Budget Commission are is authorized to approve or
  132  disapprove, in whole or in part, the budget of each water
  133  management district. The Executive Office of the Governor and
  134  shall analyze each budget as to the adequacy of fiscal resources
  135  available to the district and the adequacy of district
  136  expenditures related to water supply, including water resource
  137  development projects identified in the district’s regional water
  138  supply plans; water quality; flood protection and floodplain
  139  management; and natural systems. This analysis shall be based on
  140  the particular needs within each water management district in
  141  those four areas of responsibility and shall be provided to the
  142  Legislative Budget Commission.
  143         (b) The Executive Office of the Governor, the Legislative
  144  Budget Commission, and the water management districts shall
  145  develop a process to facilitate review and communication
  146  regarding water management district budgets, as necessary.
  147  Written disapproval of any provision in the tentative budget
  148  must be received by the district at least 5 business days prior
  149  to the final district budget adoption hearing conducted under s.
  150  200.065(2)(d). If written disapproval of any portion of the
  151  budget is not received at least 5 business days prior to the
  152  final budget adoption hearing, the governing board may proceed
  153  with final adoption. Any provision rejected by the Governor or
  154  the Legislative Budget Commission shall not be included in a
  155  district’s final budget.
  156         (c) Each water management district shall, by August 1 of
  157  each year, submit for review a tentative budget to the Governor,
  158  the President of the Senate, the Speaker of the House of
  159  Representatives, the Legislative Budget Commission, the chairs
  160  of all legislative committees and subcommittees with substantive
  161  or fiscal jurisdiction over water management districts, as
  162  determined by the President of the Senate or the Speaker of the
  163  House of Representatives as applicable, the secretary of the
  164  department, and the governing body of each county in which the
  165  district has jurisdiction or derives any funds for the
  166  operations of the district.
  167         (d) The tentative budget must set forth the proposed
  168  expenditures of the district, to which may be added an amount to
  169  be held as reserve. The tentative budget must include, but is
  170  not limited to, the following information for the preceding
  171  fiscal year and the current fiscal year, and the proposed
  172  amounts for the upcoming fiscal year, in a standard format
  173  prescribed by the Executive Office of the Governor:
  174         1. The estimated amount of funds remaining at the beginning
  175  of the fiscal year which have been obligated for the payment of
  176  outstanding commitments not yet completed.
  177         2. The estimated amount of unobligated funds or net cash
  178  balance on hand at the beginning of the fiscal year, and the
  179  estimated amount of funds to be raised by district taxes or
  180  received from other sources to meet the requirements of the
  181  district.
  182         3. The millage rates and the percentage increase above the
  183  rolled-back rate, together with a summary of the reasons the
  184  increase is required, and the percentage increase in taxable
  185  value resulting from new construction within the district.
  186         4. The salaries and benefits, expenses, operating capital
  187  outlay, number of authorized positions, and other personal
  188  services for the following program areas of the district:
  189         a. Water resource planning and monitoring;
  190         b. Land acquisition, restoration, and public works;
  191         c. Operation and maintenance of works and lands;
  192         d. Regulation;
  193         e. Outreach for which the information provided must contain
  194  a full description and accounting of expenditures for water
  195  resources education; public information and public relations,
  196  including public service announcements and advertising in any
  197  media; and lobbying activities related to local, regional, state
  198  and federal governmental affairs, whether incurred by district
  199  staff or through contractual services; and
  200         f. Management and administration.
  201  
  202  In addition to the program areas reported by all water
  203  management districts, the South Florida Water Management
  204  District shall include in its budget document separate sections
  205  on all costs associated with the Everglades Construction Project
  206  and the Comprehensive Everglades Restoration Plan.
  207         5. The total estimated amount in the district budget for
  208  each area of responsibility listed in subparagraph 4. and for
  209  water resource development projects identified in the district’s
  210  regional water supply plans.
  211         6. A description of each new, expanded, reduced, or
  212  eliminated program.
  213         7. The funding sources, including, but not limited to, ad
  214  valorem taxes, Surface Water Improvement and Management Program
  215  funds, other state funds, federal funds, and user fees and
  216  permit fees for each program area.
  217         (e) By September 5 of the year in which the budget is
  218  submitted, the House and Senate appropriations and appropriate
  219  substantive committee chairs may transmit to each district
  220  comments and objections to the proposed budgets. Each district
  221  governing board shall include a response to such comments and
  222  objections in the record of the governing board meeting where
  223  final adoption of the budget takes place, and the record of this
  224  meeting shall be transmitted to the Executive Office of the
  225  Governor, the department, and the chairs of the House and Senate
  226  appropriations committees.
  227         (e)(f) The Executive Office of the Governor shall annually,
  228  on or before December 15, file with the Legislature a report
  229  that summarizes its review of the water management districts’
  230  tentative budgets and displays the adopted budget allocations by
  231  program area. The report must identify the districts that are
  232  not in compliance with the reporting requirements of this
  233  section. State funds shall be withheld from a water management
  234  district that fails to comply with these reporting requirements.
  235         Section 3. This act shall take effect upon becoming a law.