HB 1363 2003
   
1 CHAMBER ACTION
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6          The Committee on Appropriations recommends the following:
7         
8          Committee Substitute
9          Remove the entire bill and insert:
10
11 A bill to be entitled
12          An act relating to phosphate mining; amending s. 211.3103,
13    F.S.; revising the distribution of the excise tax on the
14    severance of phosphate rock; setting the tax rate for
15    specified periods; revising provisions with respect to
16    application of the tax to the total production of the
17    producer; revising dates with respect to calculation of
18    the base rate adjustment for phosphate rock; setting a
19    minimum base-rate limit; providing for review of the
20    distribution of the tax by a specified date; amending s.
21    373.414, F.S.; revising conditions under which wetlands
22    reclamation activities for phosphate and heavy minerals
23    mining are considered appropriate mitigation under pt. IV
24    of ch. 373, F.S.; requiring the Department of
25    Environmental Protection to study cumulative impacts of
26    changes in landform and hydrology in the Peace River
27    Basin; providing study requirements; requiring the
28    department to prepare and adopt a resource management plan
29    for the Peace River Basin; providing plan requirements;
30    providing for submission of the plan by a specified date;
31    authorizing the department to use specified funds from the
32    Nonmandatory Land Reclamation Trust Fund to prepare the
33    study and plan; authorizing the department to establish a
34    technical advisory committee for specified purposes;
35    amending s. 378.021, F.S.; requiring the Department of
36    Environmental Protection to amend the master reclamation
37    plan that provides guidelines for the reclamation of
38    specified lands mined or disturbed by the severance of
39    phosphate rock and not subject to mandatory reclamation;
40    providing additional criteria to be included in the
41    amended master reclamation plan; amending s. 378.031,
42    F.S.; clarifying provisions with respect to legislative
43    intent to provide economic incentives for reclamation or
44    acquisition of nonmandatory lands; amending s. 378.035,
45    F.S.; revising provisions relating to the use of funds in
46    the Nonmandatory Land Reclamation Trust Fund; deleting
47    obsolete provisions; deleting provisions relating to the
48    deposit and use of funds derived from registration fees
49    under the phosphogypsum management program; revising the
50    date after which the Department of Environmental
51    Protection may not accept applications for nonmandatory
52    land reclamation programs; eliminating requirements with
53    respect to a specified report of the Bureau of Mine
54    Reclamation; authorizing the department to petition the
55    State Board of Administration for the issuance of bonds;
56    setting a limit on the total amount of such bonds;
57    providing for use of revenues derived from such bonds;
58    amending s. 378.036, F.S.; authorizing specified entities
59    to form a nonprofit corporation the purpose of which
60    includes creating plans for and assisting in the
61    development of recreational opportunities on lands mined
62    for phosphate; providing composition, organization, and
63    responsibilities of the corporation; requiring a report;
64    providing for dissolution of the corporation; providing
65    for reversion of funds and tangible assets of the
66    corporation; amending s. 378.101, F.S.; requiring the
67    Florida Institute of Phosphate Research to conduct a
68    specified bench and pilot scale study; providing an
69    appropriation to fund the study; amending s. 378.212,
70    F.S.; providing an additional reason for the granting of a
71    variance from pt. III of ch. 378, F.S., relating to
72    phosphate land reclamation; creating s. 403.0613, F.S.,
73    the "Environmental Good Samaritan Act"; providing immunity
74    from civil liability for specified persons and entities in
75    the event of a declared actual or impending environmental
76    emergency; providing applicability; creating s. 403.162,
77    F.S.; providing civil remedy to the Department of
78    Environmental Protection in the event that an owner or
79    operator fails to abate a release or threatened release of
80    any hazardous substance, pollutant, or contaminant, or
81    abate an imminent danger to the environment or to public
82    health, and the department expends a specified amount on
83    such abatement; providing procedure and requirements with
84    respect thereto; amending s. 403.4154, F.S.; providing a
85    third degree felony penalty for willfully, knowingly, or
86    with reckless indifference or gross carelessness making
87    specified distributions prior to correction of
88    noncompliance with departmental rules requiring
89    demonstration of financial responsibility with respect to
90    closure of a phosphogypsum stack or stack system;
91    providing a specified fine and term of imprisonment;
92    providing that the failure of an owner or operator of a
93    phosphogypsum stack system to comply with department rules
94    requiring demonstration of financial responsibility with
95    respect to closure may be considered by the department as
96    evidence that a phosphogypsum stack poses an imminent
97    hazard for purposes of initiating actions to abate or
98    reduce the hazard; deleting provisions that provide for
99    the refund of specified fee payments to the owner of a
100    closed phosphogypsum stack; requiring the Department of
101    Environmental Protection, by a specified date, to initiate
102    rulemaking to require that phosphogypsum stack system
103    operation plans be amended to add an interim stack system
104    management plan; providing plan requirements; requiring
105    the department, by a specified date, to initiate
106    rulemaking to require that general plans and schedules for
107    the closure of phosphogypsum stack systems include
108    specified components; requiring the department to revise
109    specified administrative rules to require the owner or
110    operator of a phosphogypsum stack system to demonstrate
111    financial responsibility for the costs of terminal closure
112    in a manner that protects the environment and the public
113    health and safety; amending s. 403.4155, F.S.; requiring
114    the Department of Environmental Protection to revise
115    specified administrative rules to require the owner or
116    operator of a phosphogypsum stack system to demonstrate
117    financial responsibility for the costs of terminal closure
118    of the phosphogypsum stack system in a manner that
119    protects the environment and the public health and safety;
120    providing minimum requirements for such rules; providing
121    severability; providing effective dates.
122         
123          Be It Enacted by the Legislature of the State of Florida:
124         
125          Section 1. Section 211.3103, Florida Statutes, is amended
126    to read:
127          211.3103 Levy of tax on severance of phosphate rock; rate,
128    basis, and distribution of tax.--
129          (1) There is hereby levied an excise tax upon every person
130    engaging in the business of severing phosphate rock from the
131    soils or waters of this state for commercial use. The tax shall
132    be collected, administered, and enforced by the department.
133          (2) Beginning July 1, 2003, the proceeds of all taxes,
134    interest, and penalties imposed under this section shall be paid
135    into the State Treasury as follows:
136          (a) The first $10 million of the revenue collected from
137    the tax during each fiscal year shall be paid to the credit of
138    the Conservation and Recreation Lands Trust Fund.
139          (b) $11.14 million shall be paid to the credit of the
140    General Revenue Fund.
141          (c) $2.7 million of the revenue collected from the tax
142    during each fiscal year shall be applied to the purchase of a
143    surety bond or a policy of insurance, the proceeds of which
144    would pay the cost of restoration, reclamation, and cleanup of
145    any phosphogypsum stack system and phosphate mining activities
146    in the event that an operator or permittee thereof has been
147    subject to a final order of bankruptcy and all funds available
148    therefrom are determined to be inadequate to accomplish such
149    restoration, reclamation, and cleanup. Nothing in this section
150    shall be construed to imply that such operator or permittee is
151    thereby relieved of its obligations or relieved of any
152    liabilities pursuant to any other remedies at law,
153    administrative remedies, statutory remedies, or remedies
154    pursuant to bankruptcy law. The department shall adopt rules to
155    implement the provisions of this paragraph, including the
156    purchase and oversight of the bond or policy.
157          (d) The remaining revenue collected from the tax during
158    the fiscal year, after the required payment under paragraphs (a)
159    and (b), shall be paid into the State Treasury as follows:
160          1. To the credit of the Nonmandatory Land Reclamation
161    Trust Fund, 51 percent.
162          2. For payment to counties in proportion to the number of
163    tons of phosphate rock produced from a phosphate rock matrix
164    located within such political boundary, 25 percent. The
165    department shall distribute this portion of the proceeds
166    annually based on production information reported by the
167    producers on the annual returns for the taxable year.
168          3. To the credit of the Phosphate Research Trust Fund in
169    the Department of Education, Division of Universities, 14
170    percent.
171          4. To the credit of the Minerals Trust Fund, 10 percent or
172    $3.5 million, whichever is greater.
173          (d) Funds distributed pursuant to subparagraph (c)2. shall
174    be used for the following purposes:
175          1. Planning, preparing, and financing of infrastructure
176    projects for job creation and capital investment, especially
177    those infrastructure projects related to industrial and
178    commercial sites. Infrastructure investments may include the
179    following public or public-private partnership facilities:
180          a. Stormwater systems;
181          b. Telecommunications facilities;
182          c. Roads or other remedies to transportation impediments;
183    d. Nature-based tourism facilities; or
184          e. Other physical requirements necessary to facilitate
185    trade and economic development activities.
186          2. Maximizing the use of federal, local, and private
187    resources, including, but not limited to, those available under
188    the Small Cities Community Development Block Grant Program.
189          3. Projects that improve inadequate infrastructure that
190    has resulted in regulatory action that prohibits economic or
191    community growth, provided such projects are related to specific
192    job creation or job retention opportunities.
193          (2) The proceeds of all taxes, interest, and penalties
194    imposed under this section shall be paid into the State Treasury
195    through June 30, 1995, as follows:
196          (a) The first $10 million in revenue collected from the
197    tax during each fiscal year shall be paid to the credit of the
198    Conservation and Recreation Lands Trust Fund.
199          (b) The remaining revenues collected from the tax during
200    that fiscal year, after the required payment under paragraph
201    (a), shall be paid into the State Treasury as follows:
202          1. To the credit of the General Revenue Fund of the state,
203    60 percent. However, from this amount the amounts of $7.4
204    million, $8.2 million, and $8.1 million, respectively, shall be
205    transferred to the Nonmandatory Land Reclamation Trust Fund on
206    January 1, 1993, January 1, 1994, and January 1, 1995.
207          2. To the credit of the Nonmandatory Land Reclamation
208    Trust Fund which is established for reclamation and acquisition
209    of unreclaimed lands disturbed by phosphate mining and not
210    subject to mandatory reclamation, 20 percent.
211          3. To the credit of the Phosphate Research Trust Fund in
212    the Department of Education, Division of Universities, to carry
213    out the purposes set forth in s. 378.101, 10 percent.
214          4. For payment to counties in proportion to the number of
215    tons of phosphate rock produced from a phosphate rock matrix
216    located within such political boundary, 10 percent. The
217    department shall distribute this portion of the proceeds
218    annually based on production information reported by producers
219    on the annual returns for the taxable year. Any such proceeds
220    received by a county shall be used only for phosphate-related
221    expenses.
222          (3) Beginning July 1, 1995, the proceeds of all taxes,
223    interest, and penalties imposed under this section shall be paid
224    into the State Treasury as follows:
225          (a) The first $10 million in revenue collected from the
226    tax during each fiscal year shall be paid to the credit of the
227    Conservation and Recreation Lands Trust Fund.
228          (b) The remaining revenues collected from the tax during
229    that fiscal year, after the required payment under paragraph
230    (a), shall be paid into the State Treasury as follows:
231          1. To the credit of the General Revenue Fund of the state,
232    58 percent.
233          2. To the credit of the Nonmandatory Land Reclamation
234    Trust Fund for reclamation and acquisition of unreclaimed lands
235    disturbed by phosphate mining and not subject to mandatory
236    reclamation, 14.5 percent.
237          3. To the credit of the Phosphate Research Trust Fund in
238    the Department of Education, Division of Universities, to carry
239    out the purposes set forth in s. 378.101, 10 percent.
240          4. For payment to counties in proportion to the number of
241    tons of phosphate rock produced from a phosphate rock matrix
242    located within such political boundary, 10 percent. The
243    department shall distribute this portion of the proceeds
244    annually based on production information reported by producers
245    on the annual returns for the taxable year. Any such proceeds
246    received by a county shall be used only for phosphate-related
247    expenses.
248          5. To the credit of the Minerals Trust Fund, 7.5 percent.
249          (4) If the base rate is reduced pursuant to paragraph
250    (5)(c), then the proceeds of the tax shall be paid into the
251    State Treasury as follows:
252          (a) The first $10 million in revenue collected from the
253    tax during each fiscal year shall be paid to the credit of the
254    Conservation and Recreation Lands Trust Fund.
255          (b) The remaining revenues collected from the tax during
256    that fiscal year, after the required payment under paragraph
257    (a), shall be paid into the State Treasury as follows:
258          1. To the credit of the General Revenue Fund of the state,
259    55.15 percent.
260          2. To the credit of the Phosphate Research Trust Fund in
261    the Department of Education, Division of Universities, 12.5
262    percent.
263          3. For payment to counties in proportion to the number of
264    tons of phosphate rock produced from a phosphate rock matrix
265    located within such political boundary, 18 percent. The
266    department shall distribute this portion of the proceeds
267    annually based on production information reported by producers
268    on the annual returns for the taxable year. Any such proceeds
269    received by a county shall be used only for phosphate-related
270    expenses.
271          4. To the credit of the Minerals Trust Fund, 14.35
272    percent.
273          (3) Beginning July 1, 2003, the tax rate shall be the base
274    rate of $1.62 per ton severed.
275          (4) Beginning July 1, 2004, and annually thereafter, the
276    tax rate shall be the base rate times the base rate adjustment
277    of the tax years as calculated by the department in accordance
278    with subsection (6).
279          (5) The excise tax levied by this section shall apply to
280    the total production of the producer during the taxable year,
281    measured on the basis of bone-dry tons produced at the point of
282    severance, subject to the following rates:
283          (a) Beginning July 1, 1987, to December 31, 1987, the tax
284    rate shall be $1.79 per ton severed.
285          (b) For 1988, the tax rate shall be the base rate of $1.35
286    per ton severed.
287          (c) For 1989 and subsequent years, the tax rate shall be
288    the base rate times the base rate adjustment for the tax year as
289    calculated by the department in accordance with subsection (6).
290    However, for 2000 and subsequent taxable years, the base rate
291    shall be reduced by 20 percent, unless additional funding of the
292    Nonmandatory Land Reclamation Trust Fund is approved by law.
293          (6)(a) On or before March 30, 20041989, and annually
294    thereafter, the department shall calculate the base rate
295    adjustment, if any, for phosphate rock based on the change in
296    the unadjusted annual producer price index for the prior
297    calendar year in relation to the unadjusted annual producer
298    price index for calendar year 19991987.
299          (b) For the purposes of determining the base rate
300    adjustment for any year, the base rate adjustment shall be a
301    fraction, the numerator of which is the unadjusted annual
302    producer price index for the prior calendar year and the
303    denominator of which is the unadjusted annual producer price
304    index for calendar year 19991987.
305          (c) The department shall provide the base rate, the base
306    rate adjustment, and the resulting tax rate to affected
307    producers by written notice on or before April 15 of the current
308    year.
309          (d) If the producer price index for phosphate rock primary
310    products is substantially revised, the department shall make
311    appropriate adjustment in the method used to compute the base
312    rate adjustment under this subsection which will produce results
313    reasonably consistent with the result which would have been
314    obtained if the producer price index for phosphate rock primary
315    products had not been revised. However, the base rate shall not
316    be less than $1.56 per ton severed.
317          (e) In the event the producer price index for phosphate
318    rock primary products is discontinued, then a comparable index
319    shall be selected by the department and adopted by rule.
320          (7) The excise tax levied on the severance of phosphate
321    rock shall be in addition to any ad valorem taxes levied upon
322    the separately assessed mineral interest in the real property
323    upon which the site of severance is located, or any other tax,
324    permit, or license fee imposed by the state or its political
325    subdivisions.
326          (8) The tax levied by this section shall be collected in
327    the manner prescribed in s. 211.33.
328          (9) The provisions of subsection (2) shall be reviewed by
329    the legislature prior to July 1, 2006. Should no change to the
330    provisions in subsection (2) be made prior to July 1, 2006, the
331    provisions in subsection (2) shall remain in effect.
332          Section 2. Subsections (6) and (8) of section 373.414,
333    Florida Statutes, are amended to read:
334          373.414 Additional criteria for activities in surface
335    waters and wetlands.--
336          (6)(a) The Legislature recognizes that some mining
337    activities that may occur in waters of the state must leave a
338    deep pit as part of the reclamation. Such deep pits may not meet
339    the established water quality standard for dissolved oxygen
340    below the surficial layers. Where such mining activities
341    otherwise meet the permitting criteria contained in this
342    section, such activities may be eligible for a variance from the
343    established water quality standard for dissolved oxygen within
344    the lower layers of the reclaimed pit.
345          (b) Wetlands reclamation activities for phosphate and
346    heavy minerals mining undertaken pursuant to chapter 378 shall
347    be considered appropriate mitigation for this part if they
348    maintain or improve the water quality and the function of the
349    biological systems present at the site prior to the commencement
350    of mining activities and the requirements of subsection (8) are
351    met.
352          (c) Wetlands reclamation activities for fuller's earth
353    mining undertaken pursuant to chapter 378 shall be considered
354    appropriate mitigation for this part if they maintain or improve
355    the water quality and the function of the biological systems
356    present at the site prior to the commencement of mining
357    activities, unless the site features make such reclamation
358    impracticable, in which case the reclamation must offset the
359    regulated activities' adverse impacts on surface waters and
360    wetlands.
361          (d) Onsite reclamation of the mine pit for limerock and
362    sand mining shall be conducted in accordance with the
363    requirements of chapter 378.
364          1. Mitigation activities for limerock and sand mining must
365    offset the regulated activities' adverse impacts on surface
366    waters and wetlands. Mitigation activities shall be located on
367    site, unless onsite mitigation activities are not feasible, in
368    which case, offsite mitigation as close to the activities as
369    possible shall be required. However, mitigation banking may be
370    an acceptable form of mitigation, whether on or off site, as
371    judged on a case-by-case basis.
372          2. The ratio of mitigation-to-wetlands loss shall be
373    determined on a case-by-case basis and shall be based on the
374    quality of the wetland to be impacted and the type of mitigation
375    proposed.
376          (8)(a) The governing board or the department, in deciding
377    whether to grant or deny a permit for an activity regulated
378    under this part shall consider the cumulative impacts upon
379    surface water and wetlands, as delineated in s. 373.421(1),
380    within the same drainage basin as defined in s. 373.403(9), of:
381          1. The activity for which the permit is sought.
382          2. Projects which are existing or activities regulated
383    under this part which are under construction or projects for
384    which permits or determinations pursuant to s. 373.421 or s.
385    403.914 have been sought.
386          3. Activities which are under review, approved, or vested
387    pursuant to s. 380.06, or other activities regulated under this
388    part which may reasonably be expected to be located within
389    surface waters or wetlands, as delineated in s. 373.421(1), in
390    the same drainage basin as defined in s. 373.403(9), based upon
391    the comprehensive plans, adopted pursuant to chapter 163, of the
392    local governments having jurisdiction over the activities, or
393    applicable land use restrictions and regulations.
394          (b) If an applicant proposes mitigation within the same
395    drainage basin as the adverse impacts to be mitigated, and if
396    the mitigation offsets these adverse impacts, the governing
397    board and department shall consider the regulated activity to
398    meet the cumulative impact requirements of paragraph (a).
399    However:,
400          1. The department, in consultation with the Southwest
401    Florida Water Management District, shall study cumulative
402    impacts of changes in landform and hydrology in the Peace River
403    Basin. The study shall evaluate cumulative impacts of activities
404    conducted in the Peace River Basin prior to state regulation, or
405    pursuant to an exemption, a permit, or a reclamation plan on
406    water resources of the basin, including surface waters,
407    groundwaters, fisheries, aquatic and estuarine habitat, and
408    water supplies. The study shall also include an evaluation of
409    the effectiveness of existing regulatory programs in avoiding,
410    minimizing, mitigating, or compensating for cumulative impacts
411    on water resources of the basin.
412          2. Upon completion of the study, the department shall
413    prepare and adopt a resource management plan for the Peace River
414    Basin to minimize existing and future adverse cumulative impacts
415    to water resources of the basin, including surface waters,
416    groundwaters, wetlands, fisheries, aquatic and estuarine
417    habitat, and water supplies. The plan shall identify regulatory
418    and nonregulatory actions to minimize existing and future
419    adverse cumulative impacts identified in the study and, where
420    appropriate, shall also recommend statutory changes to improve
421    regulatory programs to minimize cumulative impacts to water
422    resources of the basin.
423          3. The resource management plan shall be submitted to the
424    Governor, the Speaker of the House of Representatives, and the
425    President of the Senate no later than January 1, 2005.
426          4. The department may use up to $750,000 from the
427    Nonmandatory Land Reclamation Trust Fund to prepare the study
428    and plan required in this section.
429          5. The department may establish a technical advisory
430    committee to assist the department in developing a plan of
431    study, reviewing interim findings, and reviewing final
432    recommendations. The technical advisory committee may include
433    representatives from the following interests in the Peace River
434    Basin: industrial, mining, agriculture, development,
435    environmental, fishing, regional water supply and local
436    government.
437         
438          This paragraph may not be construed to prohibit mitigation
439    outside the drainage basin which offsets the adverse impacts
440    within the drainage basin.
441          Section 3. Section 378.021, Florida Statutes, is amended
442    to read:
443          378.021 Master reclamation plan.--
444          (1) The Department of Environmental ProtectionNatural
445    Resources shall amend theadopt by rule, as expeditiously as
446    possible upon receipt of the report of the Land Use Advisory
447    Committee, a master reclamation plan that providesto provide
448    guidelines for the reclamation of lands mined or disturbed by
449    the severance of phosphate rock prior to July 1, 1975, which
450    lands are not subject to mandatory reclamation under part II of
451    chapter 211. In amending thedeveloping saidmaster reclamation
452    plan, the Department of Environmental ProtectionNatural
453    Resources shall continue toconduct an onsite evaluation of all
454    lands mined or disturbed by the severance of phosphate rock
455    prior to July 1, 1975, which lands are not subject to mandatory
456    reclamation under part II of chapter 211, and shall consider the
457    report and plan prepared by the Land Use Advisory Committee
458    under s. 378.011 and submitted to the former Department of
459    Natural Resources for adoption by rule on or before July 1,
460    1979. The master reclamation plan, when amendedadoptedby the
461    Department of Environmental Protection,Natural Resourcesshall
462    be consistent with local government plans prepared pursuant to
463    the Local Government Comprehensive Planning and Land Development
464    Regulation Act.
465          (2) The amendedmaster reclamation plan shall identify
466    which of the lands mined or disturbed by the severance of
467    phosphate rock prior to July 1, 1975, meet the following
468    criteria:
469          (a) The quality of surface waters leaving the land does
470    not meet applicable water quality standards, if any; or, health
471    and safety hazards exist on the land; or, the soil has not
472    stabilized and revegetated; or, the remaining natural resources
473    associated with the land are not being conserved;
474          (b) The environmental or economic utility or aesthetic
475    value of the land would not naturally return within a reasonable
476    time, and reclamation would substantially promote the
477    environmental or economic utility or the aesthetic value of the
478    land; and
479          (c) The reclamation of the land is in the public interest
480    because the reclamation, when combined with other reclamation
481    under the master plan, would provide a substantial regional
482    benefit; and
483          (d) The reclamation of the land is in the public interest
484    because the reclamation, when combined with other reclamation
485    under the master plan, will provide significant benefits to
486    surface water bodies supplying water for environmental and
487    public purposes in those areas of the state where phosphate
488    mining has been permitted.
489          (3) Lands evaluated by the department under subsection (1)
490    which meet the criteria set forth in subsection (2) shall be
491    identified with specificity in the master reclamation plan.
492    Lands evaluated by the department under subsection (1) which do
493    not meet the criteria set forth in subsection (2) shall also be
494    identified with specificity in the master reclamation plan as
495    lands which are acceptable in their present form.
496          (4) Upon adoption of the amendments to themaster
497    reclamation plan as a rule, such plan shall provide the
498    guidelines for approval of reclamation programs for lands
499    covered in the plan, recognizing that reclamation of such lands
500    is not mandatory, but that any payment of costs expended for
501    reclamation paid under s. 378.031 shall be contingent upon
502    conformity with the guidelines set forth in the master
503    reclamation plan.
504          Section 4. Section 378.031, Florida Statutes, is amended
505    to read:
506          378.031 Reclamation or acquisition of nonmandatory lands;
507    legislative intent.--It is the intent of the Legislature to
508    provide an economic incentive to encourage the reclamation of
509    the maximum number of acres of eligible nonmandatory lands in
510    the most timely and efficient manner or the donation or purchase
511    of nonmandatory lands, especially those lands for which
512    reclamation activities will result in significant improvements
513    to surface water bodies of regional importance in those areas of
514    the state where phosphate mining has been permitted. The
515    Legislature recognizes that certain lands mined or disturbed
516    prior to July 1, 1975, have been naturally reclaimed.
517          Section 5. Section 378.035, Florida Statutes, is amended
518    to read:
519          378.035 Department responsibilities and duties with
520    respect to Nonmandatory Land Reclamation Trust Fund.--
521          (1) The department shall administer the Nonmandatory Land
522    Reclamation Trust Fund.
523          (2)(a) The department shall verify that reclamation
524    activities or portions thereof have been accomplished in
525    accordance with the reclamation contract and shall certify the
526    cost of such reclamation activities to the Comptroller for
527    reimbursement.
528          (b) Beginning in 1985, the department shall determine the
529    maximum dollar amount a landowner may be reimbursed per
530    reclaimed acre under an approved reclamation program.
531          (c) Nothing in this act precludes a landowner from
532    performing the reclamation pursuant to the approved reclamation
533    program, provided the landowner complies with the provisions of
534    this act.
535          (3) If an applicant who has signed a reclamation contract
536    abandons the reclamation program prior to substantial completion
537    of the program, the department may spend the remaining balance
538    of funds not expended under the contract to complete the
539    program.
540          (a) The contract amount and any amounts spent by the
541    department in excess of the remaining balance of the funds under
542    the contract become a lien upon the property, enforceable
543    pursuant to chapter 85. The moneys received as a result of a
544    lien foreclosure or as repayment shall be deposited into the
545    trust fund.
546          (b) If the land acquired pursuant to the lien foreclosure
547    has recreational or wildlife value, the department may retain
548    ownership as with other property acquired pursuant to s.
549    378.036. If the department sells the property, the department
550    shall deposit the proceeds of the sale into the trust fund.
551          (4) Interest on moneys deposited in the Nonmandatory Land
552    Reclamation Trust Fund shall accrue to that fund.
553          (5) On July 1, 2001, $50 million of the unencumberedfunds
554    within the Nonmandatory Land Reclamation Trust Fund are also
555    authorizedreserved for use by the department for the following
556    purposes:.
557          (a) These reserved moneys are to be usedTo reclaim lands
558    disturbed by the severance of phosphate rock on or after July 1,
559    1975, in the event that a mining company ceases mining and the
560    associated reclamation prior to all lands disturbed by the
561    operation being reclaimed. Moneys expended by the department to
562    accomplish reclamation pursuant to this subsection shall become
563    a lien upon the property enforceable pursuant to chapter 85. The
564    moneys received as a result of a lien foreclosure or as
565    repayment shall be deposited into the trust fund. In the event
566    the money received as a result of lien foreclosure or repayment
567    is less than the amount expended for reclamation, the department
568    shall use all means available to recover, for the use of the
569    fund, the difference from the affected parties. Paragraph (3)(b)
570    shall apply to lands acquired as a result of a lien foreclosure.
571          (b) The department may also expend funds from the $50
572    million reserve fundFor the abatement of an imminent hazard as
573    provided by s. 403.4154(3) and for the purpose of closing an
574    abandoned phosphogypsum stack system and carrying out
575    postclosure care as provided by s. 403.4154(5). Fees deposited
576    in the Nonmandatory Land Reclamation Trust Fund pursuant to s.
577    403.4154(4) may be used for the purposes authorized in this
578    paragraph. However, such fees may only be used at a stack system
579    if closure or imminent-hazard-abatement activities initially
580    commence on or after July 1, 2002.
581          (c)(6)(a) Up to one-half of the interest income accruing
582    to the funds reserved by subsection (5) shall be available to
583    the department annuallyFor the purpose of funding basic
584    management or protection of reclaimed, restored, or preserved
585    phosphate lands:
586          1. Which have wildlife habitat value as determined by the
587    Bureau of Mine Reclamation;
588          2. Which have been transferred by the landowner to a
589    public agency or a private, nonprofit land conservation and
590    management entity in fee simple, or which have been made subject
591    to a conservation easement pursuant to s. 704.06; and
592          3. For which other management funding options are not
593    available.
594         
595          These funds may, after the basic management or protection has
596    been assured for all such lands, be combined with other
597    available funds to provide a higher level of management for such
598    lands.
599          (d)(b) Up to one-half of the interest income accruing to
600    the funds reserved by subsection (5) shall be available to the
601    department annually For the solepurpose of funding the
602    department's implementation of:
603          1. The NPDES permitting program authorized by s. 403.0885,
604    as it applies to phosphate mining and beneficiation facilities,
605    phosphate fertilizer production facilities, and phosphate
606    loading and handling facilities;
607          2. The regulation of dams in accordance with department
608    rule 62-672, Florida Administrative Code; and
609          3. The phosphogypsum management program pursuant to s.
610    403.4154 and department rule 62-673, Florida Administrative
611    Code.
612         
613          On or before August 1 of each fiscal year, the department shall
614    prepare a report presenting the expenditures using the interest
615    income allocated by this section made by the department during
616    the immediately preceding fiscal year, which report shall be
617    available to the public upon request.
618          (6)(7)Should the nonmandatory land reclamation program
619    encumber all the funds in the Nonmandatory Land Reclamation
620    Trust Fund except those reserved by subsection (5) prior to
621    funding all the reclamation applications for eligible parcels,
622    the funds reserved by subsection (5) shall be available to the
623    program to the extent required to complete the reclamation of
624    all eligible parcels for which the department has received
625    applications.
626          (7)(8)The department may not accept any applications for
627    nonmandatory land reclamation programs after July 1, 2004
628    November 1, 2008.
629          (8)(9)The Bureau of Mine Reclamation shall review the
630    sufficiency of the Nonmandatory Land Reclamation Trust Fund to
631    support the stated objectives and report to the secretary
632    annually with recommendations as appropriate. The report
633    submittal for calendar year 2008 shall specifically address the
634    effect of providing a future refund of fees paid pursuant to s.
635    403.4154(4) following certification of stack closure pursuant to
636    department rules, and the report shall be submitted to the
637    Governor, the President of the Senate, and the Speaker of the
638    House of Representatives on or before March 1, 2009.
639          (9) The department may, upon its determination, petition
640    the State Board of Administration for the issuance of bonds to
641    carry out its responsibilities pursuant to paragraph (5)(b).
642    The total amount of bonds issued pursuant to this subsection may
643    not exceed $25 million. Revenues credited to the Nonmandatory
644    Land Reclamation Trust Fund shall be used to fund any issuance
645    or debt obligations.
646          Section 6. Subsection (6) is added to section 378.036,
647    Florida Statutes, to read:
648          378.036 Land acquisitions financed by Nonmandatory Land
649    Reclamation Trust Fund moneys.--
650          (6)(a) By January 1, 2004, or within 6 months after the
651    date on which funds become available from the Legislature,
652    whichever is later, the Florida Wildlife Federation, Audubon
653    Florida, and Rails-to-Trails Conservancy, in partnership with
654    the Florida Phosphate Council, are authorized to form a
655    nonprofit corporation pursuant to chapter 617 for the purpose of
656    implementing the provisions of this section by creating plans
657    and assisting in the development of recreational opportunities
658    on lands mined for phosphate in the state. The first plans
659    created by the corporation shall concentrate on recreational
660    activities in Hardee and Hamilton Counties that will assist
661    those counties in rural economic development.
662          (b) The board of directors of the corporation shall be
663    composed of three members. One member shall be designated by the
664    Florida Phosphate Council, one member shall be designated
665    jointly by the Florida Wildlife Federation, Audubon Florida, and
666    Rails-to-Trails Conservancy, and one member shall be chosen by
667    the other two designees.
668          (c) The business of the corporation shall be conducted by
669    the board of directors or a chief executive officer as the board
670    sees fit in accordance with the provisions of its articles of
671    incorporation and applicable law. The activities of the
672    corporation shall be coordinated with all landowners who have
673    voluntarily agreed to participate in the process as well as any
674    local government where relevant lands are recorded.
675          (d) An annual report of the activities of the corporation,
676    including a certified audit, shall be presented to the secretary
677    of the Department of Environmental Protection or the secretary's
678    designee by October 31 of each year following its incorporation.
679          (e) The corporation shall dissolve on January 1, 2009,
680    unless dissolved previously by action of its board of directors
681    or extended by the Legislature. Upon dissolution, any moneys
682    remaining in the accounts of the corporation that are
683    unobligated shall be returned to the funds from which they were
684    appropriated in proportion to the amount contributed. All
685    tangible assets of the corporation at dissolution that were
686    acquired using state funding shall become the property of the
687    Department of Environmental Protection.
688          Section 7. Subsection (5) is added to section 378.101,
689    Florida Statutes, to read:
690          378.101 Florida Institute of Phosphate Research.--
691          (5) The Florida Institute of Phosphate Research shall
692    conduct a bench and pilot scale study of the institute's
693    dewatering instantaneously with pulp recycle process for the
694    purpose of determining its technical and economic feasibility.
695    The study shall evaluate the availability, technical
696    feasibility, and cost of using various types of fiber,
697    including, but not limited to, paper and sewage sludge. The
698    study shall evaluate the technical feasibility and practicality
699    of various methods of using and disposing of the clay/fiber
700    product produced, including admixing the product with soil.
701          Section 8. For fiscal year 2003-2004, the sum of $200,000
702    is appropriated to the Phosphate Research Trust Fund from the
703    proceeds of the phosphate severance tax prior to distribution of
704    funds as specified by s. 211.3103, Florida Statutes, to fund the
705    study required under s. 378.101(5), Florida Statutes.
706          Section 9. Paragraph (g) is added to subsection (1) of
707    section 378.212, Florida Statutes, to read:
708          378.212 Variances.--
709          (1) Upon application, the secretary may grant a variance
710    from the provisions of this part or the rules adopted pursuant
711    thereto. Variances and renewals thereof may be granted for any
712    one of the following reasons:
713          (g) To accommodate reclamation that provides for water
714    supply development or water resource development, consistent
715    with the applicable regional water supply plan approved pursuant
716    to s. 373.0361, appropriate stormwater management, wildlife
717    habitat, or recreation, provided regional water resources are
718    not adversely affected.
719          Section 10. Section 403.0613, Florida Statutes, is created
720    to read:
721          403.0613 Environmental Good Samaritan Act.--
722          (1) Upon declaration by the Governor of an actual or
723    impending environmental emergency, any person or entity acting
724    under the direction of the Department of Environmental
725    Protection shall be immune from civil liability for any act or
726    omission not constituting gross negligence in the course of
727    rendering such assistance.
728          (2) Persons or entities under contract with the Department
729    of Environmental Protection who provide expeditious professional
730    assistance to prevent, take action regarding, or clean up a
731    declared environmental emergency shall also be immune from civil
732    liability.
733          (3) The immunity provided by this section does not apply
734    to damages as a result of any act or omission unrelated to the
735    original emergency.
736          Section 11. Section 403.162, Florida Statutes, is created
737    to read:
738          403.162 Civil remedy of department; abatement of imminent
739    danger; lien; notice; procedure.--In the event that an owner or
740    operator fails to abate a release or threatened release of any
741    hazardous substance, pollutant, or other contaminant, or abate
742    an imminent danger to the environment or to public health, and
743    the department expends in excess of $1 million on such
744    abatement, the following remedy is provided to the department:
745          (1) All expenditures made by the department to abate such
746    release, threatened release, or imminent danger shall
747    constitute, in each instance, a debt of the responsible party or
748    parties to the department.
749          (2) The debt shall constitute a lien on all property of
750    the responsible party or parties, including real, personal,
751    tangible, and intangible property interests. The department may
752    file a notice of lien incorporating a description of the
753    property of the responsible party or parties subject to the
754    abatement action and an identification of the amount of costs
755    expended by the department in performing the abatement action in
756    the public records of the county where the abatement action
757    occurred. To the extent the department intends to create a lien
758    on other assets of the responsible party or parties, such notice
759    may be filed in the same manner and place that is required of
760    federal liens pursuant to s. 713.901. The department may amend
761    and supplement the notice of lien to include amounts comprising
762    the debt expended by the department subsequent to the initial
763    filing of the notice of lien. Upon filing of the notice, the
764    lien, in the amount expended by the department for abatement of
765    the release, threatened release, or other imminent danger, shall
766    attach to all of the revenues and real and personal property of
767    the responsible party or parties, regardless of whether the
768    responsible party or parties are insolvent or are rendered
769    insolvent thereby. A notice of lien filed pursuant to this
770    section that affects the property of a responsible party or
771    parties subject to the abatement action shall create a lien with
772    priority over all other claims or liens that are or have been
773    filed against the property. A notice of lien filed pursuant to
774    this section that affects any property of a responsible party or
775    parties other than the property subject to the abatement action
776    shall have priority from the day of the filing of the notice of
777    the lien over all other claims and liens filed against the
778    property but shall not affect any valid lien, right, or interest
779    in the property filed in accordance with established procedure
780    prior to the filing of a notice of lien pursuant to this
781    subsection.
782          Section 12. Subsections (2), (3), and (4) of section
783    403.4154, Florida Statutes, are amended, and subsections (6) and
784    (7) are added to said section, to read:
785          403.4154 Phosphogypsum management program.--
786          (2) REGULATORY PROGRAM.--
787          (a) It is the intent of the Legislature that the
788    department develop a program for the sound and effective
789    regulation of phosphogypsum stack systems in the state.
790          (b) The department shall adopt rules that prescribe
791    acceptable construction designs for new or expanded
792    phosphogypsum stack systems and that prescribe permitting
793    criteria for operation, closure criteria, long-term-care
794    requirements, and closure financial responsibility requirements
795    for phosphogypsum stack systems.
796          (c) In the event that an owner or operator of a
797    phosphogypsum stack or stack system fails to comply with
798    department rules requiring demonstration of closure financial
799    responsibility, no distribution may be made that would be
800    prohibited under s. 607.06401(3) until the noncompliance is
801    corrected. Whoever willfully, knowingly, or with reckless
802    indifference or gross carelessness violates this prohibition
803    commits a felony of the third degree, punishable as provided in
804    s. 775.082 by a fine of not more than $50,000 or by imprisonment
805    for 5 years for each offense.
806          (3) ABATEMENT OF IMMINENT HAZARD.--
807          (a) The department may take action to abate or
808    substantially reduce any imminent hazard caused by the physical
809    condition, maintenance, operation, or closure of a phosphogypsum
810    stack system.
811          (b) An imminent hazard exists if the physical condition,
812    maintenance, operation, or closure of a phosphogypsum stack
813    system creates an immediate and substantial danger to human
814    health, safety, or welfare or to the environment. A
815    phosphogypsum stack system is presumed not to cause an imminent
816    hazard if the physical condition and operation of the system are
817    in compliance with all applicable department rules.
818          (c) The failure of an owner or operator of a phosphogypsum
819    stack system to comply with department rules requiring
820    demonstration of financial responsibility with respect to
821    closure may be considered by the department as evidence that a
822    phosphogypsum stack poses an imminent hazard for purposes of
823    initiating actions authorized by paragraph (d).
824          (d)(c) If the department determines that the failure of an
825    owner or operator to comply with department rules requiring
826    demonstration of financial responsibility orthe physical
827    condition, maintenance, operation, or closure of a phosphogypsum
828    stack system poses an imminent hazard, the department shall
829    request access to the property on which such stack system is
830    located from the owner or operator of the stack system for the
831    purposes of taking action to abate or substantially reduce the
832    imminent hazard. If the department, after reasonable effort, is
833    unable to timely obtain the necessary access to abate or
834    substantially reduce the imminent hazard, the department may
835    institute action in its own name, using the procedures and
836    remedies of s. 403.121 or s. 403.131, to abate or substantially
837    reduce an imminent hazard. Whenever serious harm to human
838    health, safety, or welfare, to the environment, or to private or
839    public property may occur prior to completion of an
840    administrative hearing or other formal proceeding that might be
841    initiated to abate the risk of serious harm, the department may
842    obtain from the court, ex parte, an injunction without paying
843    filing and service fees prior to the filing and service of
844    process.
845          (e)(d)To abate or substantially reduce an imminent
846    hazard, the department may take any appropriate action,
847    including, but not limited to, using employees of the department
848    or contracting with other state or federal agencies, with
849    private third-party contractors, or with the owner or operator
850    of the stack system, or financing, compensating, or funding a
851    receiver, trustee, or owner of the stack system, to perform all
852    or part of the work.
853          (f)(e)The department shall recover from the owner or
854    operator of the phosphogypsum stack system to the use of the
855    Nonmandatory Land Reclamation Trust Fund all moneys expended
856    from the fund, including funds expended prior to the effective
857    date of this section, to abate an imminent hazard posed by the
858    phosphogypsum stack system plus a penalty equal to an amount
859    calculated at 30 percent of such funds expended. This penalty
860    shall be imposed annually, and prorated from the date of payment
861    from the fund until the expended funds and the penalty are
862    repaid. If the department prevails in any action to recover
863    funds pursuant to this subsection, it may recover reasonable
864    attorney's fees and costs incurred. Phosphogypsum may not be
865    deposited on a stack until all moneys expended from the fund in
866    connection with the stack have been repaid, unless the
867    department determines that such placement is necessary to abate
868    or avoid an imminent hazard or unless otherwise authorized by
869    the department.
870          (g)(f)The department may impose a lien on the real
871    property on which the phosphogypsum stack system that poses an
872    imminent hazard is located and on the real property underlying
873    and other assets located at associated phosphate fertilizer
874    production facilities equal in amount to the moneys expended
875    from the Nonmandatory Land Reclamation Trust Fund pursuant to
876    paragraph (e)(d), including attorney's fees and court costs. The
877    owner of any property on which such a lien is imposed is
878    entitled to a release of the lien upon payment to the department
879    of the lien amount. The lien imposed by this section does not
880    take priority over any other prior perfected lien on the real
881    property, personal property, or other assets referenced in this
882    paragraph, including, but not limited to, the associated
883    phosphate rock mine and reserves.
884          (4) REGISTRATION FEES.--
885          (a)1. The owner or operator of each existing phosphogypsum
886    stack who has not provided a performance bond, letter of credit,
887    trust fund agreement, or closure insurance to demonstrate
888    financial responsibility for closure and long-term care shall
889    pay to the department a fee as set forth in this paragraph. All
890    fees shall be deposited in the Nonmandatory Land Reclamation
891    Trust Fund.
892          2. The amount of the fee for each existing stack shall be
893    $75,000 for each of the five 12-month periods following July 1,
894    2001.
895          3. The amount of the fee for any new stack for which the
896    owner or operator has not provided a performance bond, letter of
897    credit, trust fund agreement, or closure insurance to
898    demonstrate financial responsibility for closure and long-term
899    care shall be $75,000 for each of the five 12-month periods
900    following the issuance by the department of a construction
901    permit for that stack.
902          4. Within 30 days after a phosphogypsum stack has been
903    certified as closed pursuant to rule 62-673.620(2) and (3),
904    Florida Administrative Code, the department shall refund to the
905    owner of the closed phosphogypsum stack an amount from the
906    Nonmandatory Land Reclamation Trust Fund equal to the total
907    amount of fee payments made by the owner or operator to the fund
908    in connection with the closed phosphogypsum stack, except that
909    any refund becoming payable prior to July 1, 2009, shall be paid
910    to the owner on or after that date.
911          (b) On or before August 1 of each year, the department
912    shall provide written notice to each owner of an existing stack
913    of any fee payable for the 12-month period commencing on the
914    immediately preceding July 1. Each owner shall remit the fee to
915    the department on or before August 31 of each year.
916          (6) INTERIM STACK SYSTEM MANAGEMENT PLAN.--
917          (a) By October 1, 2003, the department shall initiate
918    rulemaking to require that phosphogypsum stack system operation
919    plans required by department rule be amended by adding an
920    interim stack system management (ISSM) plan that provides
921    written instructions for the operation of the system assuming
922    that no phosphoric acid would be produced at the facility for a
923    2-year period. The initial ISSM plan shall be completed as of
924    the first July 1 following the adoption of the rule required by
925    this section. The ISSM plan shall include:
926          1. A detailed description of process water management
927    procedures that will be implemented to ensure that the stack
928    system operates in accordance with all applicable department
929    permit conditions and rules. The procedures shall address the
930    actual process water levels present at the facility 30 days
931    prior to the completion of the plan and shall assume that the
932    facility will receive annual average rainfall during the 2-year
933    planning period.
934          2. A detailed description of the procedures to be followed
935    for the daily operation and routine maintenance of the stack
936    system, including required environmental sampling and analyses,
937    as well as for any maintenance or repairs recommended following
938    annual inspections of the system.
939          3. Identification of all machinery, equipment, and
940    materials necessary to implement the plan.
941          4. Identification of the sources of power or fuel
942    necessary to implement the plan.
943          5. Identification of the personnel necessary to implement
944    the plan.
945          (b) The ISSM plan shall be updated annually, taking into
946    account process water levels as of June 1 of each year and the
947    existing stack system configuration.
948          (c) The requirements listed in paragraphs (a) and (b) are
949    applicable to all phosphogypsum stack systems except those which
950    have been closed, which are undergoing closure, or for which an
951    application for a closure permit has been submitted pursuant to
952    department rule.
953          (7) PHOSPHOGYPSUM STACK SYSTEM GENERAL CLOSURE PLAN.--
954          (a) By October 1, 2003, the department shall initiate
955    rulemaking to require that general plans and schedules for the
956    closure of phosphogypsum stack systems include:
957          1. A description of the physical configuration of the
958    phosphogypsum stack system anticipated at the time of closure at
959    the end of useful life of the system.
960          2. A site-specific water management plan describing the
961    procedures to be employed at the end of the useful life of the
962    system to manage the anticipated volume of process water in an
963    environmentally sound manner.
964          3. An estimate of the cost of management of the
965    anticipated volume of process water in accordance with the site-
966    specific water management plan.
967          4. A description of all construction work necessary to
968    properly close the system in accordance with department rules.
969          5. An estimate of all costs associated with long-term care
970    of the closed system, including maintenance and monitoring, in
971    accordance with department rules.
972          (b) The department shall revise chapter 62-673, Florida
973    Administrative Code, to require the owner or operator of a
974    phosphogypsum stack management system to demonstrate financial
975    responsibility for the costs of terminal closure of the
976    phosphogypsum stack system in a manner that protects the public
977    health and safety.
978          1. The costs of terminal closure shall be estimated based
979    on the stack system configuration as of the end of its useful
980    life as determined by the owner or operator.
981          2. The owner or operator may demonstrate financial
982    responsibility by use of one or more of the following methods:
983          a. Bond.
984          b. Letter of credit.
985          c. Cash deposit arrangement.
986          d. Closure insurance.
987          e. Financial tests.
988          f. Corporate guarantee.
989         
990          For the purposes of this section, a “cash deposit arrangement”
991    refers to a trust fund, business or statutory trust, escrow
992    account, or similar cash deposit entity whereby a fiduciary
993    holds and invests funds deposited by the owner or operator,
994    which funds shall be expended only for the purpose of directly
995    implementing all or some portion of phosphogypsum stack system
996    closure requirements of that particular owner or operator.
997          3. A trustee, escrow agent, or other fiduciary of a cash
998    deposit arrangement authorized by this section shall have no
999    liability for any damage or loss of any kind arising out of or
1000    caused by performance of duties imposed by the terms of the
1001    applicable agreement except where such damage or loss is
1002    directly caused by the gross negligence or criminal act of the
1003    trustee, escrow agent, or other fiduciary. In performing its
1004    duties pursuant to the applicable agreement, a trustee, escrow
1005    agent, or other fiduciary shall be entitled to rely upon
1006    information and direction received from the grantor or the
1007    department without independent verification unless such
1008    information and direction are manifestly in error:
1009          4. To the extent that a cash deposit arrangement is used
1010    to provide proof of financial responsibility for all or a
1011    portion of closure costs, the trust, escrow, or cash arrangement
1012    deposit entity shall be deemed to have assumed all liability for
1013    such closure costs up to the amount of the cash deposit, less
1014    any fees or costs of the trustee, escrow agent, or other
1015    fiduciary.
1016          5. Any funds maintained in a cash deposit arrangement
1017    authorized by this section shall not be subject to claims of
1018    creditors of the owner or operator and shall otherwise be exempt
1019    from setoff, execution, levy, garnishment, and similar writs and
1020    proceedings.
1021          6. Any funds remaining in a trust, escrow account, or
1022    other cash deposit arrangement after the purpose of such cash
1023    deposit arrangement under this section has been accomplished
1024    shall be returned to the grantor.
1025          Section 13. Subsection (2) of section 403.4155, Florida
1026    Statutes, is amended to read:
1027          403.4155 Phosphogypsum management; rulemaking authority.--
1028          (2) The department shall revise chapter 62-673, Florida
1029    Administrative Code, to require the owner or operator of a
1030    phosphogypsum stack system to demonstrate financial
1031    responsibility for the costs of terminal closure of the
1032    phosphogypsum stack system in a manner that protects the
1033    environment and the public health and safety. At a minimum, such
1034    rules shall include or address the following requirements:
1035          (a) That the cost of closure and long-term care be re-
1036    estimated by a professional engineer and adjusted for inflation
1037    on an annual basis. At a minimum, such cost data shall include:
1038          1. The cost of treatment and appropriate disposal of all
1039    process wastewater, both ponded and pore, in the system.
1040          2. All construction work necessary to properly close the
1041    system in accordance with department rules.
1042          3. All costs associated with long-term care of the closed
1043    system, including maintenance and monitoring, in accordance with
1044    department rules.
1045          (b) That financial statements and financial data be
1046    prepared according to generally accepted accounting principles
1047    within the United States and submitted quarterly.
1048          (c) That audited financial statements be provided annually
1049    along with the statement of financial assurance.
1050          (d) That any owner or operator in default on any of its
1051    obligations report such default immediately.
1052          (e) That an owner or operator shall have the option to
1053    satisfy the financial tests with a corporate guarantee for an
1054    amount that would ensure adequate coverage of closure and
1055    postclosure costs.
1056          (f) A requirement for a 5-year interim stack system
1057    management plan that provides details on the operation of the
1058    specific phosphogypsum stack system, including water management,
1059    should a temporary deactivation of the system occur.By January
1060    31, 2002, the department shall review chapter 62-673, Florida
1061    Administrative Code, to determine the adequacy of the financial
1062    responsibility provisions contained in the rules and shall take
1063    any measures necessary to ensure that the rules provide sound
1064    and effective provisions to minimize risk to the environment and
1065    to public health and safety from the business failure of a
1066    phosphogypsum stack system.
1067          Section 14. If any provision of this act or the
1068    application thereof to any person or circumstance is held
1069    invalid, the invalidity shall not affect other provisions or
1070    applications of the act which can be given effect without the
1071    invalid provision or application, and to this end the provisions
1072    of this act are declared severable.
1073          Section 15. Except as otherwise provided herein, this act
1074    shall take effect upon becoming a law.
1075