House Bill hb1627

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    Florida House of Representatives - 2002                HB 1627

        By Representative Evers






  1                      A bill to be entitled

  2         An act relating to non-ad valorem assessments;

  3         amending s. 170.201, F.S.; authorizing certain

  4         counties to levy special assessments to fund

  5         capital improvements and certain services;

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

  7         uniform method for the levy, collection, and

  8         enforcement of non-ad valorem assessments;

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

10         specifying the circumstances in which a local

11         government must adopt a non-ad valorem

12         assessment; prescribing requirements relating

13         to notices; providing an effective date.

14

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

16

17         Section 1.  Subsection (1) of section 170.201, Florida

18  Statutes, is amended to read:

19         170.201  Special assessments.--

20         (1)  In addition to other lawful authority to levy and

21  collect special assessments, the governing body of a

22  municipality or county, if the county is located in a rural

23  area of critical economic concern, is a rural county at the

24  statutory 10-mill ad valorem tax cap, or has previously levied

25  an assessment, may levy and collect special assessments to

26  fund capital improvements and municipal or county services,

27  including, but not limited to, fire protection, emergency

28  medical services, garbage disposal, sewer improvement, street

29  improvement, and parking facilities.  The governing body of a

30  municipality or county may apportion costs of such special

31  assessments based on:

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    Florida House of Representatives - 2002                HB 1627

    801-106B-02






  1         (a)  The front or square footage of each parcel of

  2  land; or

  3         (b)  An alternative methodology, so long as the amount

  4  of the assessment for each parcel of land is not in excess of

  5  the proportional benefits as compared to other assessments on

  6  other parcels of land.

  7

  8  Once a county has qualified to levy an assessment under this

  9  subsection, it retains its qualification for the period that

10  the assessment is levied under this subsection.

11         Section 2.  Paragraphs (a) and (b) of subsection (4)

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

13  amended to read:

14         197.3632  Uniform method for the levy, collection, and

15  enforcement of non-ad valorem assessments.--

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

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

18  September 15 if:

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

20  first time. As used in this subparagraph, the term "levied for

21  the first time" means imposed for the first time by county or

22  municipal ordinance or special district resolution, but the

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

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

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

26  time of initial imposition;

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

28  unless all newly affected property owners have provided

29  written consent for such assessment to the local governing

30  board; or

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    Florida House of Representatives - 2002                HB 1627

    801-106B-02






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

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

  3  generated by such assessment.

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

  5  local government shall notice the hearing by first-class

  6  United States mail and by publication in a newspaper generally

  7  circulated within each county contained in the boundaries of

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

  9  each person, as shown on the current tax roll, who owns owning

10  property subject to the assessment and shall include the

11  following information:  the purpose of the assessment; the

12  total amount to be levied against each parcel; the unit of

13  measurement to be applied against each parcel to determine the

14  assessment; whether the assessment will be levied for more

15  than 1 year; the length of time for which the assessment will

16  be levied; whether the assessment may be increased in the

17  future; the number of such units contained within each parcel;

18  the total revenue the local government will collect by the

19  assessment; a statement that failure to pay the assessment

20  will cause a tax certificate to be issued against the property

21  which may result in a loss of title; a statement that all

22  affected property owners have a right to appear at the hearing

23  and to file written objections with the local governing board

24  within 20 days of the notice; and the date, time, and place of

25  the hearing. However, notice by mail shall not be required if

26  notice by mail is otherwise provided under s. 200.069 or

27  required by general or special law governing a taxing

28  authority and such notice is served at least 30 days prior to

29  the authority's public hearing on adoption of a new or amended

30  non-ad valorem assessment roll.  The published notice shall

31  contain at least the following information: the name of the

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    Florida House of Representatives - 2002                HB 1627

    801-106B-02






  1  local governing board; a geographic depiction of the property

  2  subject to the assessment; the proposed schedule of the

  3  assessment; the fact that the assessment will be collected by

  4  the tax collector; and a statement that all affected property

  5  owners have the right to appear at the public hearing and the

  6  right to file written objections within 20 days of the

  7  publication of the notice.

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

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

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

11  shall so specify in the initial notice and shall not

12  thereafter be required to provide or publish the annual notice

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

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

15  governing board shall inform the property appraiser, tax

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

17  discontinue using the uniform method of collecting such

18  assessment.

19         Section 3.  This act shall take effect July 1, 2002.

20

21            *****************************************

22                          SENATE SUMMARY

23    Authorizes certain counties to levy special assessments
      to fund capital improvements and services. Revises the
24    circumstances under which a local government adopts a
      non-ad valorem assessment. Prescribes notice
25    requirements.

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