Senate Bill sb1024

    Florida Senate - 2003                                  SB 1024

    By Senator Atwater





    25-339-03

  1                      A bill to be entitled

  2         An act relating to non-ad valorem assessments;

  3         amending s. 197.3632, F.S.; changing the time

  4         for holding the public hearing at which a

  5         non-ad valorem assessment is adopted;

  6         prescribing method of notice for non-ad valorem

  7         assessments collected for more than 1 year;

  8         providing an effective date.

  9  

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

11  

12         Section 1.  Paragraph (a) of subsection (4) and

13  subsection (6) of section 197.3632, Florida Statutes, are

14  amended to read:

15         197.3632  Uniform method for the levy, collection, and

16  enforcement of non-ad valorem assessments.--

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

18  assessment roll at a public hearing held no later than between

19  June 1 and September 15 if:

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

21  first time;

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

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

24  time of initial imposition;

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

26  unless all newly affected property owners have provided

27  written consent for such assessment to the local governing

28  board; or

29         4.  There is a change in the purpose for such

30  assessment or in the use of the revenue generated by such

31  assessment.

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






    Florida Senate - 2003                                  SB 1024
    25-339-03




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

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

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

 4  shall so specify and shall not be required to annually adopt

 5  the non-ad valorem assessment roll. After the initial notice

 6  for the assessment required under paragraph (4)(b), notice to

 7  each person whose property is subject to the assessment may be

 8  satisfied by inclusion of the assessment in a property

 9  appraiser's notice of proposed property taxes and proposed or

10  adopted non-ad valorem assessments under s. 200.069. However,

11  the local governing board shall inform the property appraiser,

12  tax collector, and department by January 10 if it intends to

13  discontinue using the uniform method of collecting such

14  assessment.

15         Section 2.  This act shall take effect upon becoming a

16  law.

17  

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19                          SENATE SUMMARY

20    Changes the time at which a public hearing to adopt a
      non-ad valorem assessment roll must be held. Authorizes
21    subsequent notice of non-ad valorem assessments that are
      collected for more than 1 year to be given by inclusion
22    in the property appraiser's notice of proposed property
      taxes and proposed or adopted non-ad valorem assessments.
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CODING: Words stricken are deletions; words underlined are additions.