CODING: Words stricken are deletions; words underlined are additions.
HOUSE AMENDMENT
571-173AX-05 Bill No. HB 2433
Amendment No. (for drafter's use only)
CHAMBER ACTION
Senate House
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5 ORIGINAL STAMP BELOW
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11 Representative(s) Andrews offered the following:
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13 Amendment (with title amendment)
14 On page 11, between lines 20 and 21,
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17 Section 8. Paragraphs (a) and (b) of subsection (4)
18 and subsection (6) of section 197.3632, Florida Statutes, are
19 amended to read:
20 197.3632 Uniform method for the levy, collection, and
21 enforcement of non-ad valorem assessments.--
22 (4)(a) A local government shall adopt a non-ad valorem
23 assessment roll at a public hearing held between June 1 and
24 September 15 if:
25 1. The non-ad valorem assessment is levied for the
26 first time. "Levied for the first time" means imposed for the
27 first time by county or municipal ordinance or special
28 district resolution after January 1, 1990. A change in the
29 assessment rate alone does not constitute "levied for the
30 first time";
31 2. The non-ad valorem assessment is increased beyond
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HOUSE AMENDMENT
571-173AX-05 Bill No. HB 2433
Amendment No. (for drafter's use only)
1 the maximum rate authorized by law or judicial decree at the
2 time of initial imposition;
3 3. The local government's boundaries have changed,
4 unless all newly affected property owners have provided
5 written consent for such assessment to the local governing
6 board; or
7 4. There is a substantial change in the purpose for
8 such assessment or a material change in the use of the revenue
9 generated by such assessment.
10 (b) At least 20 days prior to the public hearing, the
11 local government shall notice the hearing by first-class
12 United States mail and by publication in a newspaper generally
13 circulated within each county contained in the boundaries of
14 the local government. The notice by mail shall be sent to
15 each person as shown on the current year tax roll owning
16 property subject to the assessment and shall include the
17 following information: the purpose of the assessment; the
18 total amount to be levied against each parcel during the
19 initial assessment year; the unit of measurement to be applied
20 against each parcel to determine the assessment; whether the
21 assessment will be levied for more than 1 year; whether the
22 assessment may be increased in the future the number of such
23 units contained within each parcel; the total revenue the
24 local government will collect by the assessment; a statement
25 that failure to pay the assessment will cause a tax
26 certificate to be issued against the property which may result
27 in a loss of title; a statement that all affected property
28 owners have a right to appear at the hearing and to file
29 written objections with the local governing board within 20
30 days of the notice; and the date, time, and place of the
31 hearing. However, notice by mail shall not be required if
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HOUSE AMENDMENT
571-173AX-05 Bill No. HB 2433
Amendment No. (for drafter's use only)
1 notice by mail is otherwise provided pursuant to s. 200.069 or
2 required by general or special law governing a taxing
3 authority and such notice is served at least 30 days prior to
4 the authority's public hearing on adoption of a new or amended
5 non-ad valorem assessment roll. The published notice shall
6 contain at least the following information: the name of the
7 local governing board; a geographic depiction of the property
8 subject to the assessment; the proposed schedule of any debt
9 repayment relating to the assessment; the fact that the
10 assessment will be collected by the tax collector; and a
11 statement that all affected property owners have the right to
12 appear at the public hearing and the right to file written
13 objections within 20 days of the publication of the notice.
14 Any assessment of the nature described in this section and
15 initially levied by a local government prior to April 30,
16 2000, and collected pursuant to this act shall be deemed in
17 compliance with this section without further annual notice or
18 roll adoption.
19 (6) If the non-ad valorem assessment is to be
20 collected for a period of more than 1 year or is to be
21 amortized over a number of years, the local governing board
22 shall so specify in the initial notice and shall not
23 thereafter be required to provide or publish the annual notice
24 that would otherwise be required by subsection (4) or annually
25 adopt the non-ad valorem assessment roll. However, the local
26 governing board shall inform the property appraiser, tax
27 collector, and department by January 10 if it intends to
28 discontinue using the uniform method of collecting such
29 assessment.
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hbd0016 01:39 pm 02433-0087-390111
HOUSE AMENDMENT
571-173AX-05 Bill No. HB 2433
Amendment No. (for drafter's use only)
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2 And the title is amended as follows:
3 On page 2, line 4, after the semicolon
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6 amending s. 197.3632, F.S.; revising conditions
7 under which a local government is required to
8 adopt a non-ad valorem assessment roll at a
9 public hearing; revising notice requirements;
10 specifying certain assessments that shall be
11 deemed in compliance; providing that annual
12 notice is not required for assessments
13 collected for or amortized over a number of
14 years;
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File original & 9 copies 04/26/00
hbd0016 01:39 pm 02433-0087-390111