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A bill to be entitled |
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An act relating to non-ad valorem assessments; amending s. |
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197.3632, F.S.; specifying a filing deadline for non-ad |
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valorem assessment adoption hearings; providing for |
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meeting certain notice requirements for multi-year non-ad |
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valorem assessments; providing an effective date. |
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Be It Enacted by the Legislature of the State of Florida: |
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Section 1. Paragraph (a) of subsection (4) and subsection |
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(6) of section 197.3632, Florida Statutes, are amended to read: |
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197.3632 Uniform method for the levy, collection, and |
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enforcement of non-ad valorem assessments.-- |
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(4)(a) A local government shall adopt a non-ad valorem |
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assessment roll at a public hearing heldno later thanbetween |
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June 1 andSeptember 15 if: |
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1. The non-ad valorem assessment is levied for the first |
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time; |
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2. The non-ad valorem assessment is increased beyond the |
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maximum rate authorized by law or judicial decree at the time of |
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initial imposition; |
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3. The local government's boundaries have changed, unless |
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all newly affected property owners have provided written consent |
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for such assessment to the local governing board; or |
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4. There is a change in the purpose for such assessment or |
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in the use of the revenue generated by such assessment. |
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(6) If the non-ad valorem assessment is to be collected |
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for a period of more than 1 year or is to be amortized over a |
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number of years, the local governing board shall so specify and |
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shall not be required to annually adopt the non-ad valorem |
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assessment roll.After the initial notice for the assessment |
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required pursuant to paragraph (4)(b), notice to each person |
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whose property is subject to the assessment may be satisfied by |
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inclusion of the assessment in the property appraiser’s notice |
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of proposed property taxes and proposed or adopted non-ad |
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valorem assessments specified by s. 200.069(11).However, the |
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local governing board shall inform the property appraiser, tax |
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collector, and department by January 10 if it intends to |
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discontinue using the uniform method of collecting such |
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assessment. |
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Section 2. This act shall take effect upon becoming a law. |
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