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



                                                  SENATE AMENDMENT

    Bill No. SB 1120

    Amendment No. 1   Barcode 081188

                            CHAMBER ACTION
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11  The Committee on Comprehensive Planning, Local and Military

12  Affairs recommended the following amendment:

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14         Senate Amendment (with title amendment) 

15         On page 3, between lines 23 and 24,

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17  insert:

18         Section 2.  Subsection (2) of section 191.011, Florida

19  Statutes, is amended to read:

20         191.011  Procedures for the levy and collection of

21  non-ad valorem assessments.--

22         (2)  The board may determine to exercise any power

23  authorized by this act and defray the whole or any part of the

24  expense thereof by non-ad valorem assessments.  A district

25  shall adopt a non-ad valorem assessment roll pursuant to the

26  procedures contained in this section or in s. 197.3632 if:

27         (a)  The non-ad valorem assessment is levied for the

28  first time. As used in this paragraph, "levied for the first

29  time" means imposed for the first time by resolution of the

30  board, but does not include a change in the assessment rate;

31         (b)  The non-ad valorem assessment is increased beyond

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                                                  SENATE AMENDMENT

    Bill No. SB 1120

    Amendment No. 1   Barcode 081188





  1  the maximum rate authorized by general law or special act at

  2  the time of initial imposition as defined in s. 191.009;

  3         (c)  The district's boundaries have changed, unless all

  4  newly affected property owners have provided written consent

  5  for such assessment to the board; or

  6         (d)  There is a substantial change in the purpose for

  7  such assessment or a material change in the use of the revenue

  8  generated by such assessment.

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10  The board shall so declare by resolution stating the nature of

11  the proposed service, the location of any capital facilities,

12  personnel, and equipment needed to provide the service, and

13  any other projected expense of providing the service or

14  improvement, and the part or portion of the expense thereof to

15  be paid by non-ad valorem assessments, the manner in which the

16  assessments shall be made, when the assessments are to be

17  paid, and what part, if any, shall be apportioned to be paid

18  from other revenues or funds of the district.  The resolution

19  shall also designate the lands upon which the non-ad valorem

20  assessments shall be levied.  Such lands may be designated by

21  an assessment plat.  The resolution shall also state the total

22  estimated costs of the service or improvement.  The estimated

23  cost may include the cost of operations, including personnel,

24  equipment, construction or reconstruction, the cost of all

25  labor and materials, the cost of all lands, property, rights,

26  easements, and franchises acquired, financing charges,

27  interest prior to and during construction and for 1 year after

28  completion of construction, discount on the sale of assessment

29  bonds, cost of plans and specifications, surveys of estimates

30  of costs and of revenues, cost of engineering and legal

31  services, and all other expenses necessary or incident to

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                                                  SENATE AMENDMENT

    Bill No. SB 1120

    Amendment No. 1   Barcode 081188





  1  determining the feasibility or practicability of the

  2  construction or reconstruction, administrative expense, and

  3  such other expense as may be necessary or incident to the

  4  financing authorized by this act.

  5         Section 3.  Paragraph (e) of subsection (1) of section

  6  192.0105, Florida Statutes, is amended to read:

  7         192.0105  Taxpayer rights.--There is created a Florida

  8  Taxpayer's Bill of Rights for property taxes and assessments

  9  to guarantee that the rights, privacy, and property of the

10  taxpayers of this state are adequately safeguarded and

11  protected during tax levy, assessment, collection, and

12  enforcement processes administered under the revenue laws of

13  this state. The Taxpayer's Bill of Rights compiles, in one

14  document, brief but comprehensive statements that summarize

15  the rights and obligations of the property appraisers, tax

16  collectors, clerks of the court, local governing boards, the

17  Department of Revenue, and taxpayers. The rights afforded

18  taxpayers to assure that their privacy and property are

19  safeguarded and protected during tax levy, assessment, and

20  collection are available only insofar as they are implemented

21  in other parts of the Florida Statutes or rules of the

22  Department of Revenue. The rights so guaranteed to state

23  taxpayers in the Florida Statutes and the departmental rules

24  include:

25         (1)  THE RIGHT TO KNOW.--

26         (e)  The right to be sent notice by first-class mail of

27  a non-ad valorem assessment hearing at least 20 days before

28  the hearing with pertinent information, including the total

29  amount to be levied against each parcel during the initial

30  assessment year. All affected property owners have the right

31  to appear at the hearing and to file written objections with

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                                                  SENATE AMENDMENT

    Bill No. SB 1120

    Amendment No. 1   Barcode 081188





  1  the local governing board (see s. 197.3632(4)(b) and (c) and

  2  (10)(b)2.b.).

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  4  (Redesignate subsequent sections.)

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  7  ================ T I T L E   A M E N D M E N T ===============

  8  And the title is amended as follows:

  9         On page 1, line 12, after the semicolon,

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11  insert:

12         amending s. 191.011, F.S.; revising the

13         procedure for the adoption of a non-ad valorem

14         assessment roll by an independent special fire

15         control district; amending s. 192.0105, F.S.;

16         revising provisions governing notice of non-ad

17         valorem assessment hearings;

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