House Bill 0739

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    Florida House of Representatives - 1999                 HB 739

        By Representative A. Greene






  1                      A bill to be entitled

  2         An act relating to ad valorem taxation;

  3         creating s. 192.205, F.S.; allowing local

  4         governmental bodies to levy interim improvement

  5         surcharges on improvements to real estate;

  6         providing a formula for computing the

  7         surcharge; providing a maximum allowable dollar

  8         amount of such a surcharge; requiring notice;

  9         requiring a surcharge assessment roll to be

10         prepared annually; providing for the

11         applicability of collection provisions;

12         providing for uses of the proceeds of such

13         surcharges; providing an effective date.

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

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17         Section 1.  Section 192.205, Florida Statutes, is

18  created to read:

19         192.205  Interim improvement surcharge.--

20         (1)  The governing body of a county, the school board,

21  and the governing body of a municipality, by ordinance, may

22  levy an interim improvement surcharge. Both the county and the

23  school board may levy a surcharge on improvements to real

24  property in the county. The governing board of a municipality

25  may also levy a surcharge on improvements to real property

26  within the municipality.

27         (2)  The surcharge must be computed by multiplying the

28  taxable value of an improvement to real property by a

29  surcharge rate and by a time factor, subject to the

30  limitations provided in this section.

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    Florida House of Representatives - 1999                 HB 739

    512-151-99






  1         (a)  The surcharge applies to the taxable value, as

  2  determined under this chapter, of an improvement to real

  3  property which was not substantially completed before January

  4  1 of the preceding year but which was substantially completed

  5  before January 1 of the current year. The term "substantially

  6  completed" has the meaning ascribed to that term in s.

  7  192.042.

  8         (b)  The surcharge rate must be the ad valorem millage

  9  levied by the county in the preceding year.

10         (c)  The time factor is a fraction of which the

11  numerator equals the number of days of the year during which

12  the improvement was substantially completed and the

13  denominator is the number of days in that year.

14         (d)  The amount of the surcharge may be limited by

15  ordinance but must not exceed $      per improvement of 3,000

16  square feet or less which was made to residential or

17  commercial property.

18         (2)  The governing body that levies the surcharge shall

19  provide to the owner of the improvement by first-class mail

20  notice of the surcharge. The notice must include a general

21  description of the surcharge, the rate of the surcharge, the

22  taxable value upon which the surcharge is levied, the amount

23  of the surcharge, the date on which the improvement was

24  substantially completed, and the method of collection.

25         (3)  The governing body annually shall prepare a

26  surcharge assessment roll in accordance with the procedures

27  set forth in s. 197.3632(5). The surcharge must be included in

28  the combined notice of ad valorem taxes and non-ad valorem

29  assessments in the year following the year in which the

30  improvement becomes substantially completed. The surcharge is

31  subject to all collection provisions of chapter 197,

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






    Florida House of Representatives - 1999                 HB 739

    512-151-99






  1  including, but not limited to, provisions relating to discount

  2  for early payment, prepayment by installment method, deferred

  3  payment, penalty for delinquent payment, and issuance and sale

  4  of tax certificates and tax deeds for nonpayment.

  5         (4)  The proceeds of the surcharge may be expended for

  6  any public purpose and may be pledged for the purpose of

  7  retiring bonded indebtedness.

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

  9  law.

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12                          SENATE SUMMARY

13    Allows local governmental bodies to levy interim
      improvement surcharges to ad valorem taxes on
14    improvements to real estate. Provides a formula for
      computing the surcharge. Provides a maximum allowable
15    dollar amount of such a surcharge. Requires notice.
      Requires the preparation of an annual surcharge
16    assessment roll. Provides for the applicability of
      collection provisions set forth in ch. 197, F.S. Provides
17    for uses of the proceeds of such surcharges.

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