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House Bill 1449




    Florida House of Representatives - 1997               HJR 1449

        By Representative Harrington






  1                      House Joint Resolution

  2         A joint resolution proposing an amendment to

  3         Section 2 of Article VII and the creation of

  4         Section 22 of Article XII of the State

  5         Constitution relating to the assessment of

  6         property for purposes of taxation.

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  8  Be It Resolved by the Legislature of the State of Florida:

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10         That the amendment to Section 2 of Article VII and the

11  creation of Section 22 of Article XII of the State

12  Constitution set forth below are agreed to and shall be

13  submitted to the electors of Florida for approval or rejection

14  at the general election to be held in November 1998:

15                           ARTICLE VII

16                       FINANCE AND TAXATION

17         SECTION 2.  Taxes; rate.--All ad valorem taxation shall

18  be at a uniform rate within each taxing unit, except that

19  improvements to real property, including homestead property,

20  occurring between assessment dates may be assessed pursuant to

21  general law, and except that the taxes on intangible personal

22  property may be at different rates but shall never exceed two

23  mills on the dollar of assessed value; provided, as to any

24  obligations secured by mortgage, deed of trust, or other lien

25  on real estate wherever located, an intangible tax of not more

26  than two mills on the dollar may be levied by law to be in

27  lieu of all other intangible assessments on such obligations.

28                           ARTICLE XII

29                             SCHEDULE

30         SECTION 22.  Assessment of improvements to real

31  property.--The amendment to Section 2 of Article VII relating

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    Florida House of Representatives - 1997               HJR 1449

    581-107-97






  1  to assessment of improvements to real property occurring

  2  between assessment dates shall take effect January 1, 1999.

  3         BE IT FURTHER RESOLVED that in accordance with the

  4  requirements of section 101.161, Florida Statutes, the title

  5  and substance of the amendment proposed herein shall appear on

  6  the ballot as follows:

  7              TAX ASSESSMENT OF IMPROVEMENTS TO REAL

  8           PROPERTY OCCURRING BETWEEN ASSESSMENT DATES

  9         Effective January 1, 1999, authorizes the assessment of

10  improvements to real property which occur between assessment

11  dates pursuant to general law.

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