Florida Senate - 2014                        COMMITTEE AMENDMENT
       Bill No. CS for CS for SB 1632
       
       
       
       
       
       
                                Ì851674=Î851674                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  04/23/2014           .                                
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       The Committee on Appropriations (Galvano) recommended the
       following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Between lines 2665 and 2666
    4  insert:
    5         Section 55. Subsection (5) of section 200.065, Florida
    6  Statutes, is amended to read:
    7         200.065 Method of fixing millage.—
    8         (5) In each fiscal year:
    9         (a) The maximum millage rate that a county, municipality,
   10  special district dependent to a county or municipality,
   11  municipal service taxing unit, or independent special district
   12  may levy is a rolled-back rate based on the amount of taxes
   13  which would have been levied in the prior year if the maximum
   14  millage rate had been applied, adjusted for change in per capita
   15  Florida personal income, unless a higher rate was adopted, in
   16  which case the maximum is the adopted rate. The maximum millage
   17  rate applicable to a county authorized to levy a county public
   18  hospital surtax under s. 212.055 and which did so in fiscal year
   19  2007 shall exclude the revenues required to be contributed to
   20  the county public general hospital in the current fiscal year
   21  for the purposes of making the maximum millage rate calculation,
   22  but shall be added back to the maximum millage rate allowed
   23  after the roll back has been applied, the total of which shall
   24  be considered the maximum millage rate for such a county for
   25  purposes of this subsection. The revenue required to be
   26  contributed to the county public general hospital for the
   27  upcoming fiscal year shall be calculated as 11.873 percent times
   28  the millage rate levied for countywide purposes in fiscal year
   29  2007 times 95 percent of the preliminary tax roll for the
   30  upcoming fiscal year. A higher rate may be adopted only under
   31  the following conditions:
   32         1. A rate of not more than 110 percent of the rolled-back
   33  rate based on the previous year’s maximum millage rate, adjusted
   34  for change in per capita Florida personal income, may be adopted
   35  if approved by a two-thirds vote of the membership of the
   36  governing body of the county, municipality, or independent
   37  district; or
   38         2. A rate in excess of 110 percent may be adopted if
   39  approved by a unanimous vote of the membership of the governing
   40  body of the county, municipality, or independent district or by
   41  a three-fourths vote of the membership of the governing body if
   42  the governing body has nine or more members, or if the rate is
   43  approved by a referendum.
   44         (b) The millage rate of a county or municipality, municipal
   45  service taxing unit of that county, and any special district
   46  dependent to that county or municipality may exceed the maximum
   47  millage rate calculated pursuant to this subsection if the total
   48  county ad valorem taxes levied or total municipal ad valorem
   49  taxes levied do not exceed the maximum total county ad valorem
   50  taxes levied or maximum total municipal ad valorem taxes levied
   51  respectively. Voted millage and taxes levied by a municipality
   52  or independent special district that has levied ad valorem taxes
   53  for less than 5 years are not subject to this limitation. The
   54  millage rate of a county authorized to levy a county public
   55  hospital surtax under s. 212.055 may exceed the maximum millage
   56  rate calculated pursuant to this subsection to the extent
   57  necessary to account for the revenues required to be contributed
   58  to the county public hospital. Total taxes levied may exceed the
   59  maximum calculated pursuant to subsection (6) as a result of an
   60  increase in taxable value above that certified in subsection (1)
   61  if such increase is less than the percentage amounts contained
   62  in subsection (6) or if the administrative adjustment cannot be
   63  made because the value adjustment board is still in session at
   64  the time the tax roll is extended; otherwise, millage rates
   65  subject to this subsection, s. 200.185, or s. 200.186 may be
   66  reduced so that total taxes levied do not exceed the maximum.
   67  
   68  Any unit of government operating under a home rule charter
   69  adopted pursuant to ss. 10, 11, and 24, Art. VIII of the State
   70  Constitution of 1885, as preserved by s. 6(e), Art. VIII of the
   71  State Constitution of 1968, which is granted the authority in
   72  the State Constitution to exercise all the powers conferred now
   73  or hereafter by general law upon municipalities and which
   74  exercises such powers in the unincorporated area shall be
   75  recognized as a municipality under this subsection. For a
   76  downtown development authority established before the effective
   77  date of the 1968 State Constitution which has a millage that
   78  must be approved by a municipality, the governing body of that
   79  municipality shall be considered the governing body of the
   80  downtown development authority for purposes of this subsection.
   81  Any such downtown development authority is an independent
   82  special taxing district, and the governing body of the
   83  municipality is authorized to levy an additional ad valorem tax
   84  on all real and personal property in the downtown district for
   85  the purpose of financing the operation of the authority. The
   86  levy of the ad valorem tax shall be in addition to regular ad
   87  valorem taxes and special assessments for improvements imposed
   88  by the governing body of the municipality; however, the combined
   89  levy may not exceed the maximum provided by the State
   90  Constitution.
   91  
   92  ================= T I T L E  A M E N D M E N T ================
   93  And the title is amended as follows:
   94         Delete line 103
   95  and insert:
   96         website of certain special districts; amending s.
   97         200.065, F.S.; providing that certain downtown
   98         development authorities are independent special taxing
   99         districts authorized to levy an additional ad valorem
  100         tax on real and personal property in the district;
  101         limiting the amount of the levy; amending ss.