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CHAMBER ACTION |
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The Committee on Local Government & Veterans' Affairs recommends |
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the following: |
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Committee Substitute |
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Remove the entire bill and insert: |
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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.; revising a time period for holding 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 held between JanuaryJune1 |
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and September 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. Notice of an assessment, other than that |
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required under subsection (4), may be satisfied by inclusion of |
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the assessment in a property appraiser’s notice of proposed |
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property taxes and proposed or adopted non-ad valorem |
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assessments under s. 200.069.However, the local governing board |
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shall inform the property appraiser, tax collector, and |
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department by January 10 if it intends to discontinue using the |
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uniform method of collecting such assessment. |
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Section 2. This act shall take effect upon becoming a law. |