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| 1 | A bill to be entitled | ||
| 2 | An act relating to subdivision property; prohibiting the | ||
| 3 | assessment of taxes and special assessments against | ||
| 4 | property constituting the common elements of a | ||
| 5 | subdivision; requiring that the property appraiser prorate | ||
| 6 | the value of taxes and special assessments against | ||
| 7 | recreational facilities, easements, and other common | ||
| 8 | elements of a subdivision and include such prorated value | ||
| 9 | among the lots within the subdivision conveyed or intended | ||
| 10 | to be conveyed into private ownership; defining the term | ||
| 11 | "common element" for purposes of the act; providing an | ||
| 12 | effective date. | ||
| 13 | |||
| 14 | Be It Enacted by the Legislature of the State of Florida: | ||
| 15 | |||
| 16 | Section 1. Taxes and special assessments against | ||
| 17 | subdivision property.-- | ||
| 18 | (1) Ad valorem taxes, benefit taxes, and special | ||
| 19 | assessments by taxing authorities shall be assessed against the | ||
| 20 | lots within a platted subdivision and not upon the subdivision | ||
| 21 | property as a whole. An ad valorem tax, benefit tax, or special | ||
| 22 | assessment, including a tax or assessment imposed by a special | ||
| 23 | district, drainage district, or water management district, may | ||
| 24 | not be assessed separately against recreational facilities or | ||
| 25 | other common elements, regardless of ownership. The value of | ||
| 26 | each parcel of land that is or has been part of a platted | ||
| 27 | subdivision and that is designated on the plat or the approved | ||
| 28 | site plan as a common element shall, regardless of ownership, be | ||
| 29 | prorated by the property appraiser and included in the | ||
| 30 | assessment of all the lots within the subdivision which | ||
| 31 | constitute inventory for the developer and which are intended to | ||
| 32 | be conveyed or which have been conveyed into private ownership. | ||
| 33 | (2) As used in this section, the term "common element" | ||
| 34 | includes: | ||
| 35 | (a) Subdivision property not included within lots | ||
| 36 | constituting inventory for the developer which are intended to | ||
| 37 | be conveyed or which have been conveyed into private ownership. | ||
| 38 | (b) An easement through the subdivision property, not | ||
| 39 | including the property described in paragraph (a), which has | ||
| 40 | been dedicated to the public or retained for the benefit of the | ||
| 41 | subdivision. | ||
| 42 | (c) Any other part of the subdivision which has been | ||
| 43 | designated on the plat, or which is required to be designated on | ||
| 44 | the site plan, as a drainage pond, detention or retention pond, | ||
| 45 | or recreational feature and which is for the benefit of the | ||
| 46 | subdivision. | ||
| 47 | Section 2. This act shall take effect January 1, 2004. | ||