House Bill 2191

    Florida House of Representatives - 2000               HJR 2191

        By Representative Feeney






  1                      House Joint Resolution

  2         A joint resolution proposing an amendment to

  3         Section 9 of Article VII and the creation of

  4         Section 26 of Article XII of the State

  5         Constitution relating to limitation of local

  6         taxing authority.

  7

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

  9

10         That the amendment to Section 9 of Article VII and the

11  creation of Section 26 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 2000:

15                           ARTICLE VII

16                       FINANCE AND TAXATION

17         SECTION 9.  Local taxes.--

18         (a)  Counties, school districts, and municipalities

19  shall, and special districts may, be authorized by law to levy

20  ad valorem taxes and may be authorized by general law to levy

21  other taxes, for their respective purposes, except ad valorem

22  taxes on intangible personal property and taxes prohibited by

23  this constitution. However, after January 1, 2001, no county,

24  school district, municipality, or special district may impose,

25  expand the base of, increase the rate of, or repeal an

26  exemption from a tax unless enacted in a separate local rule

27  or ordinance for that purpose only by a three-fifths vote of

28  the membership of its governing body.

29         (b)  Ad valorem taxes, exclusive of taxes levied for

30  the payment of bonds and taxes levied for periods not longer

31  than two years when authorized by vote of the electors who are

                                  1

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






    Florida House of Representatives - 2000               HJR 2191

    76-215-00






  1  the owners of freeholds therein not wholly exempt from

  2  taxation, shall not be levied in excess of the following

  3  millages upon the assessed value of real estate and tangible

  4  personal property: for all county purposes, ten mills; for all

  5  municipal purposes, ten mills; for all school purposes, ten

  6  mills; for water management purposes for the northwest portion

  7  of the state lying west of the line between ranges two and

  8  three east, 0.05 mill; for water management purposes for the

  9  remaining portions of the state, 1.0 mill; and for all other

10  special districts a millage authorized by law approved by vote

11  of the electors who are owners of freeholds therein not wholly

12  exempt from taxation.  A county furnishing municipal services

13  may, to the extent authorized by law, levy additional taxes

14  within the limits fixed for municipal purposes.

15                           ARTICLE XII

16                             SCHEDULE

17         SECTION 26.  Limitation on local taxing authority.--The

18  amendment to Section 9 of Article VII relating to a limitation

19  on local taxing authority shall take effect January 1, 2001.

20         BE IT FURTHER RESOLVED that in accordance with the

21  requirements of section 101.161, Florida Statutes, the title

22  and substance of the amendment proposed herein shall appear on

23  the ballot as follows:

24               LIMITATION ON LOCAL TAXING AUTHORITY

25         Provides that no county, school district, municipality,

26  or special district may impose, expand the base of, increase

27  the rate of, or repeal an exemption from a tax unless enacted

28  in a separate rule or ordinance, for that purpose only, by a

29  three-fifths vote of the membership of its governing body.

30

31

                                  2