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