Senate Bill 1748

    Florida Senate - 1998                                  SB 1748

    By Senator Thomas





    3-1376-98

  1                      A bill to be entitled

  2         An act relating to funds for the operation of

  3         schools; amending s. 236.081, F.S.; amending

  4         the prerequisites to excluding from the

  5         computation of district required local effort

  6         the assessed value of property that is the

  7         subject of litigation; providing an effective

  8         date.

  9

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

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12         Section 1.  Paragraph (d) of subsection (4) of section

13  236.081, Florida Statutes, as amended by section 1 of chapter

14  97-380, Laws of Florida, is amended to read:

15         236.081  Funds for operation of schools.--If the annual

16  allocation from the Florida Education Finance Program to each

17  district for operation of schools is not determined in the

18  annual appropriations act or the substantive bill implementing

19  the annual appropriations act, it shall be determined as

20  follows:

21         (4)  COMPUTATION OF DISTRICT REQUIRED LOCAL

22  EFFORT.--The Legislature shall prescribe the aggregate

23  required local effort for all school districts collectively as

24  an item in the General Appropriations Act for each fiscal

25  year. The amount that each district shall provide annually

26  toward the cost of the Florida Education Finance Program for

27  kindergarten through grade 12 programs shall be calculated as

28  follows:

29         (d)  Exclusion.--In those instances in which:

30         1.  There is litigation either attacking the authority

31  of the property appraiser to include certain property on the

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CODING: Words stricken are deletions; words underlined are additions.






    Florida Senate - 1998                                  SB 1748
    3-1376-98




  1  tax assessment roll as taxable property or contesting the

  2  assessed value of certain property on the tax assessment

  3  roll,; and

  4         2.  The assessed value of the property in contest

  5  involves more than 6 10 percent of the total nonexempt

  6  assessment roll,;

  7

  8  the assessed value of the property in contest shall be

  9  excluded from the taxable value for school purposes for

10  purposes of computing the district required local effort.

11         Section 2.  This act shall take effect upon becoming a

12  law.

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15                          SENATE SUMMARY

16    Revises provisions relating to funding for the operation
      of schools. Provides that contested property having
17    assessed value of more than 6 percent of the total
      nonexempt assessment roll must be excluded from the
18    taxable value for school purposes for purposes of
      computing the district required local effort.
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