HB 1407 2003
1	A bill to be entitled
2	An act relating to land acquisition; amending s. 253.034,
3	F.S.; providing for an inventory of all federal and state-
4	owned lands; providing conditions under which certain
5	lands must be made available for surplusing; amending s.
6	259.032, F.S.; eliminating the reversion of state funds
7	for certain land acquisition purposes; requiring state
8	agencies and water management districts to prepare and
9	submit to the Department of Revenue requests for
10	certification of payment in lieu of taxes applications
11	from requesting local governments; providing for payment
12	in lieu of taxes in perpetuity under certain conditions;
13	amending s. 259.041, F.S.; requiring that the Board of
14	Trustees of the Internal Improvement Trust Fund
15	unanimously approve certain land purchases; providing the
16	board with the authority to adopt rules; amending s.
17	373.59, F.S.; eliminating the reversion of certain state
18	funds; providing for perpetual payment in lieu of taxes by
19	water management districts under certain circumstances;
20	repealing s. 259.0322, F.S.; relating to the reinstitution
21	of payment in lieu of taxes for a 10-year period;
22	repealing s. 373.5905, F.S.; relating to the reinstitution
23	of payment in lieu of taxes for a 10-year period;
24	providing an effective date.
25
26	Be It Enacted by the Legislature of the State of Florida:
27
28	Section 1. Subsections (8), (9), (10), and (11) of section
29	253.034, Florida Statutes, are renumbered as subsections (9),
30	(10), (11), and (12), respectively, and a new subsection (8) is
31	added to said section, to read:
32	253.034 State-owned lands; uses.--
33	(8)(a) Notwithstanding other provisions of this section,
34	the Division of State Lands is directed to begin an inventory of
35	all federal lands and all lands titled in the name of the state,
36	a state agency, a water management district, or a local
37	government, on a county-by-county basis. In any county in which
38	more than 50 percent of the lands within the county boundary are
39	federal lands or lands titled in the name of the state, a state
40	agency, a water management district, or a local government, the
41	division must identify state or water management district lands
42	purchased with funds from the Preservation 2000 Trust Fund, the
43	Conservation and Recreation Lands Trust Fund, the Water
44	Management Lands Trust Fund, the Environmentally Endangered
45	Lands Program, the Save Our Rivers Program, or the Save Our
46	Coast Program.
47	(b) The inventory must distinguish between lands purchased
48	by the state or a water management district as part of a core
49	parcel or within original project boundaries, as those terms are
50	used to meet the surplus requirements of subsection (6), and
51	lands purchased by the state or a water management district
52	which were and are not essential or necessary to meet the
53	conservation purposes of the programs which funded the
54	acquisition.
55	(c) Lands titled in the name of the state, a state agency,
56	or a water management district that are not essential or
57	necessary to meet conservation purposes of the programs funding
58	the acquisition must be made available for purchase to public or
59	private entities. Priority consideration must be given to
60	buyers willing to return the property to productive use so long
61	as the property can be reentered onto the county ad valorem tax
62	roll.
63	Section 2. Subsections (12), (13), and (16) of section
64	259.032, Florida Statutes, are amended to read:
65	259.032 Conservation and Recreation Lands Trust Fund;
66	purpose.--
67	(12)(a) Beginning July 1, 1999, the Legislature shall make
68	available sufficient funds annually from the Conservation and
69	Recreation Lands Trust Fund to the department for payment in
70	lieu of taxes to qualifying counties and local governments as
71	defined in paragraph (b) for all actual tax losses incurred as a
72	result of board of trustees acquisitions for state agencies
73	under the Florida Forever program or the Florida Preservation
74	2000 program during any year. Reserved funds not used for
75	payments in lieu of taxes in any year shall revert to the fund
76	to be used for land acquisition in accordance with the
77	provisions of this section.
78	(b) Payment in lieu of taxes shall be available:
79	1. To all counties that have a population of 150,000 or
80	fewer. Population levels shall be determined pursuant to s.
81	11.031.
82	2. To all local governments located in eligible counties.
83	3. To Glades County, where a privately owned and operated
84	prison leased to the state has recently been opened and where
85	privately owned and operated juvenile justice facilities leased
86	to the state have recently been constructed and opened, a
87	payment in lieu of taxes, in an amount that offsets the loss of
88	property tax revenue, which funds have already been appropriated
89	and allocated from the Department of Correction's budget for the
90	purpose of reimbursing amounts equal to lost ad valorem taxes.
91
92	Counties and local governments that did not receive payments in
93	lieu of taxes for lands purchased pursuant to s. 259.101 during
94	fiscal year 1999-2000, if such counties and local governments
95	would have received payments pursuant to this subsection as that
96	section existed on June 30, 1999, shall receive retroactive
97	payments for such tax losses.
98	(c) If insufficient funds are available in any year to
99	make full payments to all qualifying counties and local
100	governments, such counties and local governments shall receive a
101	pro rata share of the moneys available.
102	(d) The payment amount shall be based on the average
103	amount of actual taxes paid on the property for the 3 years
104	preceding acquisition. Applications for payment in lieu of taxes
105	shall be made no later than January 31 of the year following
106	acquisition. No payment in lieu of taxes shall be made for
107	properties which were exempt from ad valorem taxation for the
108	year immediately preceding acquisition.
109	(e)If property which was subject to ad valorem taxation
110	was acquired by a tax-exempt entity for ultimate conveyance to
111	the state under this chapter, payment in lieu of taxes shall be
112	made for such property based upon the average amount of taxes
113	paid on the property for the 3 years prior to its being removed
114	from the tax rolls. The department shall certify to the
115	Department of Revenue those properties that may be eligible
116	under this provision. Once eligibility has been established,
117	that county or local government shall receive 10 consecutive
118	annual payments for each tax loss, and no further eligibility
119	determination shall be made during that period.
120	(f)(e)Payment in lieu of taxes pursuant to this
121	subsection shall be made annually to qualifying counties and
122	local governments after certification by the Department of
123	Revenue that the amounts applied for are reasonably appropriate,
124	based on the amount of actual taxes paid on the eligible
125	property, and after the Department of Environmental Protection
126	has provided supporting documents to the Comptroller and has
127	requested that payment be made in accordance with the
128	requirements of this section. On behalf of any local government
129	requesting payment in lieu of taxes, the state agency or water
130	management district that acquired the land is responsible for
131	preparing and submitting application requests for payment to the
132	Department of Revenue for certification.
133	(g)(f)If the board of trustees conveys to a local
134	government title to any land owned by the board, any payments in
135	lieu of taxes on the land made to the local government shall be
136	discontinued as of the date of the conveyance.
137
138	For the purposes of this subsection, "local government" includes
139	municipalities, the county school board, mosquito control
140	districts, and any other local government entity which levies ad
141	valorem taxes, with the exception of a water management
142	district.
143	(13) Moneys credited to the fund each year which are not
144	used for management, maintenance, or capital improvements
145	pursuant to subsection (11); for payment in lieu of taxes
146	pursuant to subsection (12);or for the purposes of subsection
147	(5) shall be available for the acquisition of land pursuant to
148	this section.
149	(16) Notwithstanding other provisions of law relating to
150	the purpose of the Conservation and Recreation Lands Trust Fund,
151	and for the 2002-2003 fiscal year only, the purposes of the
152	trust fund shall include funding issues provided in the General
153	Appropriations Act. This subsection expires July 1, 2003.
154	Section 3. Subsections (1) and (2) of section 259.041,
155	Florida Statutes, are amended to read:
156	259.041 Acquisition of state-owned lands for preservation,
157	conservation, and recreation purposes.--
158	(1) Neither the Board of Trustees of the Internal
159	Improvement Trust Fund nor its duly authorized agent shall
160	commit the state, through any instrument of negotiated contract
161	or agreement for purchase, to the purchase of lands with or
162	without appurtenances unless the provisions of this section have
163	been fully complied with. Except for the requirements of
164	subsections (3), (14), and (15), the board of trustees may waive
165	any requirements of this section, or may waive any rules adopted
166	pursuant to this section, notwithstanding chapter 120,However,
167	the board of trustees may waive any requirement of this section,
168	except the requirements of subsections (3), (14), and (15); or,
169	notwithstanding chapter 120, may waive any rules adopted
170	pursuant to this section, except rules adopted pursuant to
171	subsections (3), (14), and (15);or may substitute other
172	reasonably prudent procedures, provided the public's interest is
173	reasonably protected. The title to lands acquired pursuant to
174	this section shall vest in the board of trustees as provided in
175	s. 253.03(1), unless otherwise provided by law, and. all such
176	titled lands, title to which is vested in the board of trustees
177	pursuant to this section,shall be administered pursuant to the
178	provisions of s. 253.03.
179	(2) The board of trustees has authority to adopt rules
180	pursuant to ss. 120.536(1) and 120.54 to implement the
181	provisions of this section, including rules governing the terms
182	and conditions of land purchases. Such rules shall address with
183	specificity, but not be limited to:
184	(a) The procedures to be followed in the acquisition
185	process, including selection of appraisers, surveyors, title
186	agents and closing agents, and the content of appraisal reports.
187	(b) The determination of the value of parcels which the
188	state has an interest to acquire.
189	(c) Special requirements when multiple landowners are
190	involved in an acquisition.
191	(d) Requirements for obtaining written option agreements
192	so that the interests of the state are fully protected.
193	(e) Requirements that the board must unanimously approve
194	state purchases of property in any county when completion of a
195	proposed purchase means that at least 50 percent of all lands
196	within that county boundary are federal lands or lands titled in
197	the name of the state, a state agency, a water management
198	district, or a local government.
199	Section 4. Subsection (10) of section 373.59, Florida
200	Statutes, is amended to read:
201	373.59 Water Management Lands Trust Fund.--
202	(10)(a) Beginning July 1, 1999, not more than one-fourth
203	of the land management funds provided for in subsections (1) and
204	(8) in any year shall be reserved annually by a governing board,
205	during the development of its annual operating budget, for
206	payments in lieu of taxes for all actual tax losses incurred as
207	a result of governing board acquisitions for water management
208	districts pursuant to ss. 259.101, 259.105, and this section
209	during any year. Reserved funds not used for payments in lieu of
210	taxes in any year shall revert to the Water Management Lands
211	Trust Fund to be used in accordance with the provisions of this
212	section.
213	(b) Payment in lieu of taxes shall be available:
214	1. To all counties that have a population of 150,000 or
215	fewer. Population levels shall be determined pursuant to s.
216	11.031.
217	2. To all local governments located in eligible counties
218	and whose lands are bought and taken off the tax rolls.
219
220	For properties acquired after January 1, 2000, in the event that
221	such properties otherwise eligible for payment in lieu of taxes
222	under this subsection are leased or reserved and remain subject
223	to ad valorem taxes, payments in lieu of taxes shall commence or
224	recommence upon the expiration or termination of the lease or
225	reservation, but in no event shall there be more than a total of
226	ten annual payments in lieu of taxes for each tax loss. If the
227	lease is terminated for only a portion of the lands at any time,
228	the tenannual payments shall be made for that portion only
229	commencing the year after such termination, without limiting the
230	requirement that tenannual payments shall be made on the
231	remaining portion or portions of the land as the lease on each
232	expires. For the purposes of this subsection, "local government"
233	includes municipalities, the county school board, mosquito
234	control districts, and any other local government entity which
235	levies ad valorem taxes.
236	(c) If sufficient funds are unavailable in any year to
237	make full payments to all qualifying counties and local
238	governments, such counties and local governments shall receive a
239	pro rata share of the moneys available.
240	(d) The payment amount shall be based on the average
241	amount of actual taxes paid on the property for the 3 years
242	preceding acquisition. Applications for payment in lieu of taxes
243	shall be made no later than January 31 of the year following
244	acquisition. No payment in lieu of taxes shall be made for
245	properties which were exempt from ad valorem taxation for the
246	year immediately preceding acquisition.
247	(e)If property that was subject to ad valorem taxation
248	was acquired by a tax-exempt entity for ultimate conveyance to
249	the state under this chapter, payment in lieu of taxes shall be
250	made for such property based upon the average amount of taxes
251	paid on the property for the 3 years prior to its being removed
252	from the tax rolls. The water management districts shall certify
253	to the Department of Revenue those properties that may be
254	eligible under this provision. Once eligibility has been
255	established, that governmental entity shall receive 10
256	consecutive annual payments for each tax loss, and no further
257	eligibility determination shall be made during that period.
258	(f)(e)Payment in lieu of taxes pursuant to this
259	subsection shall be made annually to qualifying counties and
260	local governments after certification by the Department of
261	Revenue that the amounts applied for are reasonably appropriate,
262	based on the amount of actual taxes paid on the eligible
263	property, and after the water management districts have provided
264	supporting documents to the Comptroller and have requested that
265	payment be made in accordance with the requirements of this
266	section.
267	(g)(f)If a water management district conveys to a county
268	or local government title to any land owned by the district, any
269	payments in lieu of taxes on the land made to the county or
270	local government shall be discontinued as of the date of the
271	conveyance.
272	(g) The districts may make retroactive payments to
273	counties and local governments that did not receive payments in
274	lieu of taxes for lands purchased under s. 259.101 and this
275	section during fiscal year 1999-2000 if the counties and local
276	governments would have received those payments under ss.
277	259.032(12) and 373.59(14).
278	Section 5. Sections 259.0322 and 373.5905, Florida
279	Statutes, are repealed.
280	Section 6. This act shall take effect July 1, 2003.