Senate Bill sb1872c1

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    Florida Senate - 2001                           CS for SB 1872

    By the Committee on Finance and Taxation; and Senator Carlton





    314-1829-01

  1                      A bill to be entitled

  2         An act relating to the district school tax;

  3         amending s. 236.25, F.S.; allowing certain

  4         school districts to levy, by referendum,

  5         additional district school taxes; providing

  6         limitations on the uses of the resulting

  7         revenues; amending s. 236.31, F.S.; providing

  8         for millage elections pursuant to s. 236.25,

  9         F.S.; amending s. 236.32, F.S.; revising the

10         procedures for conducting school district

11         millage elections; providing an 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.  Subsection (6) is added to section 236.25,

16  Florida Statutes, to read:

17         236.25  District school tax.--

18         (6)  In addition to the maximum millage levied under

19  this section and the General Appropriations Act, a school

20  district may levy, by local referendum or in a general

21  election, additional millage for school operational purposes

22  up to an amount that, when combined with nonvoted millage

23  levied under this section, does not exceed the 10-mill limit

24  established in s. 9(b), Art. VII of the State Constitution.

25  Any such levy shall be for a maximum of 4 years and shall be

26  counted as part of the 10-mill limit established in s. 9(b),

27  Art. VII of the State Constitution. Millage elections

28  conducted under the authority granted pursuant to this section

29  are subject to ss. 236.31 and 236.32. Funds generated by such

30  additional millage do not become a part of the calculation of

31  the Florida Education Finance Program total potential funds in

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    Florida Senate - 2001                           CS for SB 1872
    314-1829-01




  1  2001-2002 or any subsequent year and must not be incorporated

  2  in the calculation of any hold-harmless or other component of

  3  the Florida Education Finance Program formula in any year.

  4         Section 2.  Section 236.31, Florida Statutes, is

  5  amended to read:

  6         236.31  District millage elections.--

  7         (1)  The school board, pursuant to resolution adopted

  8  at a regular meeting, shall direct the county commissioners to

  9  call an election at which the electors within the school

10  districts may approve an ad valorem tax millage as authorized

11  in s. 9, Art. VII of the State Constitution. Such election may

12  be held at any time, except that not more than one such

13  election shall be held during any 12-month period.  Any

14  millage so authorized shall be levied for a period not in

15  excess of 2 years or until changed by another millage

16  election, whichever is the earlier.  In the event any such

17  election is invalidated by a court of competent jurisdiction,

18  such invalidated election shall be considered not to have been

19  held.

20         (2)  The school board, pursuant to resolution adopted

21  at a regular meeting, shall direct the county commissioners to

22  call an election at which the electors within the school

23  district may approve an ad valorem tax millage as authorized

24  under s. 236.25(6). Such election may be held at any time,

25  except that not more than one such election shall be held

26  during any 12-month period. Any millage so authorized shall be

27  levied for a period not in excess of 4 years or until changed

28  by another millage election, whichever is earlier. If any such

29  election is invalidated by a court of competent jurisdiction,

30  such invalidated election shall be considered not to have been

31  held.

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    Florida Senate - 2001                           CS for SB 1872
    314-1829-01




  1         Section 3.  Section 236.32, Florida Statutes, is

  2  amended to read:

  3         (Substantial rewording of section. See

  4         s. 236.32, F.S., for present text.)

  5         236.32  Procedures for holding and conducting school

  6  district millage elections.--

  7         (1)  HOLDING ELECTIONS.--All school district millage

  8  elections shall be held and conducted in the manner prescribed

  9  by law for holding general elections, except as provided in

10  this chapter.

11         (2)  FORM OF BALLOT.--

12         (a)  The school board may propose a single millage or

13  two millages, with one for operating expenses and another for

14  a local capital improvement reserve fund.  When two millage

15  figures are proposed, each millage must be voted on

16  separately.

17         (b)  The school board shall provide the wording of the

18  substance of the measure and the ballot title in the

19  resolution calling for the election.  The wording of the

20  ballot must conform to the provisions of s. 101.161.

21         (3)  QUALIFICATION OF ELECTORS.--All qualified electors

22  of the school district are entitled to vote in the election to

23  set the school tax district millage levy.

24         (4)  RESULTS OF ELECTION.--When the school board

25  proposes one tax levy for operating expenses and another for

26  the local capital improvement reserve fund, the results shall

27  be considered separately.  The tax levy shall be levied only

28  in case a majority of the electors participating in the

29  election vote in favor of the proposed special millage.

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    Florida Senate - 2001                           CS for SB 1872
    314-1829-01




  1         (5)  EXPENSES OF ELECTION.--The cost of the publication

  2  of the notice of the election and all expenses of the election

  3  in the school district shall be paid by the school board.

  4         Section 4.  This act shall take effect July 1, 2001.

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  6          STATEMENT OF SUBSTANTIAL CHANGES CONTAINED IN
                       COMMITTEE SUBSTITUTE FOR
  7                             SB 1872

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  9  This committee substitute removes the requirement that a
    school board be operating under a Seal of Best Financial
10  Management in order to levy the millage authorized by this
    committee substitute. It provides a mechanism by which a
11  school board may call for an election to approve the millage,
    and prescribes procedures for such elections.
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