CODING: Words stricken are deletions; words underlined are additions.Senate Bill 0124
Florida Senate - 1998 SB 124
By Senator Forman
32-39-98
1 A bill to be entitled
2 An act relating to ad valorem tax
3 administration; amending s. 200.065, F.S.,
4 which provides requirements for the
5 determination of the millage levied by taxing
6 authorities; revising the form of the notice of
7 tax increase that must be published by school
8 districts; excluding certain amounts from
9 proposed operating budget expenditures for
10 purposes of the budget summary notice that
11 taxing authorities must publish; revising the
12 form of the notice of tax for school capital
13 outlay that must be published by school
14 districts; providing an effective date.
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16 Be It Enacted by the Legislature of the State of Florida:
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18 Section 1. Paragraphs (c) and (l) of subsection (3)
19 and paragraph (a) of subsection (9) of section 200.065,
20 Florida Statutes, are amended to read:
21 200.065 Method of fixing millage.--
22 (3) The advertisement shall be no less than
23 one-quarter page in size of a standard size or a tabloid size
24 newspaper, and the headline in the advertisement shall be in a
25 type no smaller than 18 point. The advertisement shall not be
26 placed in that portion of the newspaper where legal notices
27 and classified advertisements appear. The advertisement shall
28 be published in a newspaper of general paid circulation in the
29 county or in a geographically limited insert of such
30 newspaper. The geographic boundaries in which such insert is
31 circulated shall include the geographic boundaries of the
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Florida Senate - 1998 SB 124
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1 taxing authority. It is the legislative intent that, whenever
2 possible, the advertisement appear in a newspaper that is
3 published at least 5 days a week unless the only newspaper in
4 the county is published less than 5 days a week, or that the
5 advertisement appear in a geographically limited insert of
6 such newspaper which insert is published throughout the taxing
7 authority's jurisdiction at least twice each week. It is
8 further the legislative intent that the newspaper selected be
9 one of general interest and readership in the community and
10 not one of limited subject matter, pursuant to chapter 50.
11 (c) For school districts which have proposed a millage
12 rate in excess of 100 percent of the rolled-back rate computed
13 pursuant to subsection (1) and which propose to levy nonvoted
14 millage in excess of the minimum amount required pursuant to
15 s. 236.02(6), the advertisement shall be in the following
16 form:
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18 NOTICE OF PROPOSED TAX INCREASE
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20 The ...(name of school district)... will soon consider
21 a measure to increase its property tax levy by ...(percentage
22 of increase over rolled-back rate)... percent.
23 Last year's property tax levy:
24 A. Initially proposed tax levy.............$XX,XXX,XXX
25 B. Less tax reductions due to Value Adjustment Board
26 and other assessment changes.....................($XX,XXX,XXX)
27 C. Actual property tax levy................$XX,XXX,XXX
28 This year's proposed tax levy......................$XX,XXX,XXX
29 A portion of the tax levy is required under state law
30 in order for the school board to receive $...(amount A)... in
31 state education grants. The required portion has ...(increased
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1 or decreased)... by ...(amount B)... percent and represents
2 approximately ...(amount C)... of the total proposed taxes.
3 The remainder of the taxes is proposed solely at the
4 discretion of the school board.
5 All concerned citizens are invited to a public hearing
6 on the tax increase to be held on ...(date and time)... at
7 ...(meeting place)....
8 A DECISION on the proposed tax increase and the budget
9 will be made at this hearing.
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11 1. AMOUNT A shall be an estimate, provided by the
12 Department of Education, of the amount to be received in the
13 current fiscal year by the district from state appropriations
14 for the Florida Education Finance Program.
15 2. AMOUNT B shall be the percent increase over the
16 rolled-back rate necessary to levy only the required local
17 effort in the current fiscal year, computed as though in the
18 preceding fiscal year only the required local effort was
19 levied.
20 3. AMOUNT C shall be the quotient of required
21 local-effort millage divided by the total proposed nonvoted
22 millage, rounded to the nearest tenth and stated in words;
23 however, the stated amount shall not exceed nine-tenths.
24
25 (l) Any advertisement required pursuant to this
26 section shall be accompanied by an adjacent notice meeting the
27 budget summary requirements of s. 129.03(3)(b). Except for
28 those taxing authorities proposing to levy ad valorem taxes
29 for the first time, the following statement shall appear in
30 the budget summary in boldfaced type immediately following the
31 heading, if the applicable percentage is greater than zero:
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2 THE PROPOSED OPERATING BUDGET EXPENDITURES OF ...(name
3 of taxing authority)... ARE ...(percent rounded to one decimal
4 place)... MORE THAN LAST YEAR'S TOTAL OPERATING EXPENDITURES.
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6 For purposes of this paragraph, "proposed operating budget
7 expenditures" or "operating expenditures" means all moneys of
8 the local government, including dependent special districts,
9 that:
10 1. Were or could be expended during the applicable
11 fiscal year, or
12 2. Were or could be retained as a balance for future
13 spending in the fiscal year.
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15 Provided, However, those moneys held in or used in trust,
16 agency, or internal service funds, and expenditures of bond
17 proceeds for capital outlay or for advanced refunded debt
18 principal, shall be excluded. In addition, amounts included
19 under "proposed operating budget expenditures" shall not
20 include inventory, balances carried forward from the previous
21 fiscal year, or amounts encumbered for payment for services
22 which have not yet been paid out.
23 (9)(a) In addition to the notice required in
24 subsection (3), a district school board shall publish a second
25 notice of intent to levy additional taxes under s. 236.25(2).
26 Such notice shall specify the projects or number of school
27 buses anticipated to be funded by such additional taxes and
28 shall be published in the size, within the time periods,
29 adjacent to, and in substantial conformity with the
30 advertisement required under subsection (3). The projects
31 shall be listed in priority within each category as follows:
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1 construction and remodeling; maintenance, renovation, and
2 repair; motor vehicle purchases; new and replacement
3 equipment; payments for educational facilities and sites due
4 under a lease-purchase agreement; payments for renting and
5 leasing educational facilities and sites; payments of loans
6 approved pursuant to ss. 237.161 and 237.162; payment of costs
7 of compliance with environmental statutes and regulations; and
8 payment of costs of leasing relocatable educational
9 facilities. The additional notice shall be in the following
10 form, except that if the district school board is proposing to
11 levy the same millage under s. 236.25(2) which it levied in
12 the prior year, the words "continue to" shall be inserted
13 before the word "impose" in the first sentence, and except
14 that the second sentence of the second paragraph shall be
15 deleted if the district is advertising pursuant to paragraph
16 (3)(e):
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18 NOTICE OF TAX FOR SCHOOL
19 CAPITAL OUTLAY
20
21 The ...(name of school district)... will soon consider
22 a measure to impose a ...(number)... mill property tax for the
23 capital outlay projects listed herein.
24 This tax is in addition to the school board's proposed
25 tax of ...(number)... mills for operating expenses and is
26 proposed solely at the discretion of the school board. THE
27 COMBINED SCHOOL BOARD TAX INCREASE FOR BOTH OPERATING EXPENSES
28 AND CAPITAL OUTLAY IS SHOWN IN THE ADJACENT NOTICE.
29 The capital outlay tax will generate approximately
30 $...(amount)..., to be used for the following projects:
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1 ...(list of capital outlay projects)...
2
3 All concerned citizens are invited to a public hearing
4 to be held on ...(date and time)... at ...(meeting place)....
5 A DECISION on the proposed CAPITAL OUTLAY TAXES will be
6 made at this hearing.
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8 Section 2. This act shall take effect January 1, 1999.
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11 LEGISLATIVE SUMMARY
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Revises "TRIM" requirements for determination of the
13 millage to be levied by taxing authorities. Revises the
form of the notice of tax increase that must be published
14 by school districts. Excludes certain amounts from
proposed operating budget expenditures for purposes of
15 the budget summary notice that taxing authorities must
publish. Revises the form of the notice of tax for school
16 capital outlay that must be published by school
districts.
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