Senate Bill sb1120

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    Florida Senate - 2002                                  SB 1120

    By Senator Rossin





    35-387-02

  1                      A bill to be entitled

  2         An act relating to non-ad valorem assessments;

  3         amending s. 197.3632, F.S., relating to the

  4         uniform method for the levy, collection, and

  5         enforcement of non-ad valorem assessments;

  6         defining the term "levied for the first time";

  7         specifying the circumstances in which a local

  8         government must adopt a non-ad valorem

  9         assessment roll at a public hearing;

10         prescribing requirements relating to the notice

11         that must be given before such a hearing is

12         held; providing an effective date.

13

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

15

16         Section 1.  Paragraphs (a) and (b) of subsection (4)

17  and subsection (6) of section 197.3632, Florida Statutes, are

18  amended to read:

19         197.3632  Uniform method for the levy, collection, and

20  enforcement of non-ad valorem assessments.--

21         (4)(a)  A local government shall adopt a non-ad valorem

22  assessment roll at a public hearing held between June 1 and

23  September 15 if:

24         1.  The non-ad valorem assessment is levied for the

25  first time. As used in this sub-subparagraph, the term "levied

26  for the first time" means imposed for the first time by county

27  or municipal ordinance or special district resolution, but the

28  term does not include a change in the assessment rate alone;

29         2.  The non-ad valorem assessment is increased beyond

30  the maximum rate authorized by law or judicial decree at the

31  time of initial imposition;

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    Florida Senate - 2002                                  SB 1120
    35-387-02




  1         3.  The local government's boundaries have changed,

  2  unless all newly affected property owners have provided

  3  written consent for such assessment to the local governing

  4  board; or

  5         4.  There is a substantial change in the purpose for

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

  7  generated by such assessment.

  8         (b)  At least 20 days prior to the public hearing, the

  9  local government shall notice the hearing by first-class

10  United States mail and by publication in a newspaper generally

11  circulated within each county contained in the boundaries of

12  the local government.  The notice by mail shall be sent to

13  each person as shown on the current tax roll owning property

14  subject to the assessment and shall include the following

15  information:  the purpose of the assessment; the total amount

16  to be levied against each parcel during the initial assessment

17  year; the unit of measurement to be applied against each

18  parcel to determine the assessment; whether the assessment

19  will be levied for more than 1 year; the length of time for

20  which the assessment will be levied; whether the assessment

21  may be increased in the future; the number of such units

22  contained within each parcel; the total revenue the local

23  government will collect by the assessment; a statement that

24  failure to pay the assessment will cause a tax certificate to

25  be issued against the property which may result in a loss of

26  title; a statement that all affected property owners have a

27  right to appear at the hearing and to file written objections

28  with the local governing board within 20 days of the notice;

29  and the date, time, and place of the hearing. However, notice

30  by mail shall not be required if notice by mail is otherwise

31  provided under s. 200.069 or is required by general or special

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    Florida Senate - 2002                                  SB 1120
    35-387-02




  1  law governing a taxing authority and such notice is served at

  2  least 30 days prior to the authority's public hearing on

  3  adoption of a new or amended non-ad valorem assessment roll.

  4  The published notice shall contain at least the following

  5  information: the name of the local governing board; a

  6  geographic depiction of the property subject to the

  7  assessment; the proposed schedule of the assessment; the fact

  8  that the assessment will be collected by the tax collector;

  9  and a statement that all affected property owners have the

10  right to appear at the public hearing and the right to file

11  written objections within 20 days of the publication of the

12  notice.

13         (6)  If the non-ad valorem assessment is to be

14  collected for a period of more than 1 year or is to be

15  amortized over a number of years, the local governing board

16  shall so specify in the initial notice and shall not

17  thereafter be required to provide or publish the annual notice

18  that would otherwise be required by subsection (4) or annually

19  adopt the non-ad valorem assessment roll.  However, the local

20  governing board shall inform the property appraiser, tax

21  collector, and department by January 10 if it intends to

22  discontinue using the uniform method of collecting such

23  assessment.

24         Section 2.  This act shall take effect July 1, 2002.

25

26            *****************************************

27                          SENATE SUMMARY

28    Defines the term "levied for the first time" as it
      relates to the uniform method for the levy, collection,
29    and enforcement of non-ad valorem assessments. Specifies
      the circumstances in which a local government must adopt
30    a non-ad valorem assessment roll at a public hearing.
      Prescribes requirements relating to the notice that must
31    be given before such a hearing is held.

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