House Bill 1605er

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    1998 Legislature                                    CS/HB 1605



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  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; revising the form of the notice of

  9         tax for school capital outlay that must be

10         published by school districts; providing an

11         effective date.

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13  Be It Enacted by the Legislature of the State of Florida:

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15         Section 1.  Paragraph (c) of subsection (3) and

16  paragraph (a) of subsection (9) of section 200.065, Florida

17  Statutes, are amended to read:

18         200.065  Method of fixing millage.--

19         (3)  The advertisement shall be no less than

20  one-quarter page in size of a standard size or a tabloid size

21  newspaper, and the headline in the advertisement shall be in a

22  type no smaller than 18 point.  The advertisement shall not be

23  placed in that portion of the newspaper where legal notices

24  and classified advertisements appear.  The advertisement shall

25  be published in a newspaper of general paid circulation in the

26  county or in a geographically limited insert of such

27  newspaper.  The geographic boundaries in which such insert is

28  circulated shall include the geographic boundaries of the

29  taxing authority.  It is the legislative intent that, whenever

30  possible, the advertisement appear in a newspaper that is

31  published at least 5 days a week unless the only newspaper in


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    ENROLLED

    1998 Legislature                                    CS/HB 1605



  1  the county is published less than 5 days a week, or that the

  2  advertisement appear in a geographically limited insert of

  3  such newspaper which insert is published throughout the taxing

  4  authority's jurisdiction at least twice each week.  It is

  5  further the legislative intent that the newspaper selected be

  6  one of general interest and readership in the community and

  7  not one of limited subject matter, pursuant to chapter 50.

  8         (c)  For school districts which have proposed a millage

  9  rate in excess of 100 percent of the rolled-back rate computed

10  pursuant to subsection (1) and which propose to levy nonvoted

11  millage in excess of the minimum amount required pursuant to

12  s. 236.02(6), the advertisement shall be in the following

13  form:

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15                 NOTICE OF PROPOSED TAX INCREASE

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17         The ...(name of school district)... will soon consider

18  a measure to increase its property tax levy by ...(percentage

19  of increase over rolled-back rate)... percent.

20  Last year's property tax levy:

21         A.  Initially proposed tax levy.............$XX,XXX,XXX

22         B.  Less tax reductions due to Value Adjustment Board

23  and other assessment changes.....................($XX,XXX,XXX)

24         C.  Actual property tax levy................$XX,XXX,XXX

25  This year's proposed tax levy......................$XX,XXX,XXX

26         A portion of the tax levy is required under state law

27  in order for the school board to receive $...(amount A)... in

28  state education grants. The required portion has ...(increased

29  or decreased)... by ...(amount B)... percent and represents

30  approximately ...(amount C)... of the total proposed taxes.

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    ENROLLED

    1998 Legislature                                    CS/HB 1605



  1         The remainder of the taxes is proposed solely at the

  2  discretion of the school board.

  3         All concerned citizens are invited to a public hearing

  4  on the tax increase to be held on ...(date and time)... at

  5  ...(meeting place)....

  6         A DECISION on the proposed tax increase and the budget

  7  will be made at this hearing.

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  9         1.  AMOUNT A shall be an estimate, provided by the

10  Department of Education, of the amount to be received in the

11  current fiscal year by the district from state appropriations

12  for the Florida Education Finance Program.

13         2.  AMOUNT B shall be the percent increase over the

14  rolled-back rate necessary to levy only the required local

15  effort in the current fiscal year, computed as though in the

16  preceding fiscal year only the required local effort was

17  levied.

18         3.  AMOUNT C shall be the quotient of required

19  local-effort millage divided by the total proposed nonvoted

20  millage, rounded to the nearest tenth and stated in words;

21  however, the stated amount shall not exceed nine-tenths.

22         (9)(a)  In addition to the notice required in

23  subsection (3), a district school board shall publish a second

24  notice of intent to levy additional taxes under s. 236.25(2).

25  Such notice shall specify the projects or number of school

26  buses anticipated to be funded by such additional taxes and

27  shall be published in the size, within the time periods,

28  adjacent to, and in substantial conformity with the

29  advertisement required under subsection (3). The projects

30  shall be listed in priority within each category as follows:

31  construction and remodeling; maintenance, renovation, and


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    1998 Legislature                                    CS/HB 1605



  1  repair; motor vehicle purchases; new and replacement

  2  equipment; payments for educational facilities and sites due

  3  under a lease-purchase agreement; payments for renting and

  4  leasing educational facilities and sites; payments of loans

  5  approved pursuant to ss. 237.161 and 237.162; payment of costs

  6  of compliance with environmental statutes and regulations; and

  7  payment of costs of leasing relocatable educational

  8  facilities. The additional notice shall be in the following

  9  form, except that if the district school board is proposing to

10  levy the same millage under s. 236.25(2) which it levied in

11  the prior year, the words "continue to" shall be inserted

12  before the word "impose" in the first sentence, and except

13  that the second sentence of the second paragraph shall be

14  deleted if the district is advertising pursuant to paragraph

15  (3)(e):

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17                     NOTICE OF TAX FOR SCHOOL

18                          CAPITAL OUTLAY

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20         The ...(name of school district)... will soon consider

21  a measure to impose a ...(number)... mill property tax for the

22  capital outlay projects listed herein.

23         This tax is in addition to the school board's proposed

24  tax of ...(number)... mills for operating expenses and is

25  proposed solely at the discretion of the school board.  THE

26  PROPOSED COMBINED SCHOOL BOARD TAX INCREASE FOR BOTH OPERATING

27  EXPENSES AND CAPITAL OUTLAY IS SHOWN IN THE ADJACENT NOTICE.

28         The capital outlay tax will generate approximately

29  $...(amount)..., to be used for the following projects:

30

31             ...(list of capital outlay projects)...


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    ENROLLED

    1998 Legislature                                    CS/HB 1605



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  2         All concerned citizens are invited to a public hearing

  3  to be held on ...(date and time)... at ...(meeting place)....

  4         A DECISION on the proposed CAPITAL OUTLAY TAXES will be

  5  made at this hearing.

  6         Section 2.  This act shall take effect January 1 of the

  7  year following the year in which enacted.

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