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A bill to be entitled |
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An act relating to ground rents for leased governmental |
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property; amending ss. 190.011 and 190.021, F.S.; |
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authorizing community development districts to use |
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maintenance special assessments to collect ground rents |
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from lessees of governmentally owned real property; |
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providing an effective date. |
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Be It Enacted by the Legislature of the State of Florida: |
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Section 1. Subsection (7) of section 190.011, Florida |
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Statutes, is amended to read: |
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190.011 General powers.--The district shall have, and the |
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board may exercise, the following powers: |
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(7) To hold, control, and acquire by donation, purchase, |
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or condemnation, or dispose of, any public easements, |
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dedications to public use, platted reservations for public |
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purposes, or any reservations for those purposes authorized by |
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this act;andto make use of such easements, dedications, or |
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reservations for any of the purposes authorized by this act; |
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and, when real property in the district is owned by a |
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governmental entity and subject to a ground lease as described |
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in s. 190.003 (13), to undertake the collection of ground rent |
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from landowners pursuant to contract with such governmental |
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entity, including through the levy of maintenance special |
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assessments pursuant to s.190.021 (3). |
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Section 2. Subsection (3) of section 190.021, Florida |
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Statutes, is amended to read: |
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190.021 Taxes; non-ad valorem assessments.-- |
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(3) MAINTENANCE SPECIAL ASSESSMENTS.--To maintain and |
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preserve the facilities and projects of the district, the board |
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may levy a maintenance special assessment. This assessment may |
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be evidenced to and certified to the property appraiser by the |
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board of supervisors not later than August 31 of each year and |
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shall be entered by the property appraiser on the county tax |
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rolls and shall be collected and enforced by the tax collector |
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in the same manner and at the same time as county taxes, and the |
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proceeds therefrom shall be paid to the district. However, this |
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subsection shall not prohibit the district in its discretion |
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from using the method prescribed in either s. 197.363 or s. |
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197.3632 for collecting and enforcing these assessments. These |
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maintenance special assessments shall be a lien on the property |
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against which assessed until paid and shall be enforceable in |
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like manner as county taxes. The amount of the maintenance |
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special assessment for the exercise of the district's powers |
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under ss. 190.011 and 190.012 shall be determined by the board |
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based upon a report of the district's engineer and assessed by |
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the board upon such lands, which may be all of the lands within |
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the district benefited by the maintenance thereof, apportioned |
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between the benefited lands in proportion to the benefits |
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received by each tract of land. When real property in the |
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district is owned by a governmental entity and subject to a |
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ground lease as described in s. 190.003 (13), the district may |
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include in the maintenance special assessment to be levied on |
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such lands, pursuant to a contract with a governmental entity, |
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the amount of any ground rent due to be collected each year by |
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the district on behalf of such governmental entity.
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Section 3. This act shall take effect upon becoming a law. |