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A bill to be entitled |
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An act relating to Everglades restoration; amending s. |
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373.4592, F.S.; providing definitions; providing for |
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implementation of a Long-Term Plan; providing for the use |
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of ad valorem tax proceeds; providing a schedule for |
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Everglades Construction Project enhancements; deleting |
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obsolete provisions; providing for C-139 Basin BMPs; |
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providing for computation of Everglades agricultural |
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privilege tax; providing for the computation of the C-139 |
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agricultural privilege tax; providing for long-term |
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compliance permits; 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. Subsections (1), (2), (3), (4), (6), (7), (10), |
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(16), and (17) of section 373.4592, Florida Statutes, are |
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amended to read: |
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373.4592 Everglades Forever Act;Everglades improvement |
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and management.-- |
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(1) FINDINGS AND INTENT.-- |
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(a) The Legislature finds that the Everglades ecological |
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system not only contributes to South Florida's water supply, |
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flood control, and recreation, but serves as the habitat for |
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diverse species of wildlife and plant life. The system is unique |
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in the world and one of Florida's great treasures. The |
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Everglades ecological system is endangered as a result of |
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adverse changes in water quality, and in the quantity, |
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distribution, and timing of flows, and, therefore, must be |
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restored and protected. |
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(b) The Legislature finds that, although the district and |
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the department have developed plans and programs for the |
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improvement and management of the surface waters tributary to |
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the Everglades Protection Area, implementation of those plans |
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and programs has not been as timely as is necessary to restore |
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and protect unique flora and fauna of the Everglades, including |
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the Everglades National Park and the Arthur R. Marshall |
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Loxahatchee National Wildlife Refuge. Therefore, the Legislature |
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determines that an appropriate method to proceed with Everglades |
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restoration and protection is to authorize the district to |
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proceed expeditiously with implementation of the Everglades |
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Program. |
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(c) The Legislature finds that, in the last decade, people |
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have come to realize the tremendous cost the alteration of |
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natural systems has exacted on the region. The Statement of |
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Principles of July 1993 among the Federal Government, the South |
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Florida Water Management District, the Department of |
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Environmental Protection, and certain agricultural industry |
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representatives formed a basis to bring to a close 5 years of |
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costly litigation. That agreement should be used to begin the |
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cleanup and renewal of the Everglades ecosystem. |
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(d) It is the intent of the Legislature to promote |
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Everglades restoration and protection through certain |
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legislative findings and determinations. The Legislature finds |
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that waters flowing into the Everglades Protection Area contain |
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excessive levels of phosphorus. A reduction in levels of |
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phosphorus will benefit the ecology of the Everglades Protection |
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Area. |
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(e) It is the intent of the Legislature to pursue |
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comprehensive and innovative solutions to issues of water |
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quality, water quantity, hydroperiod, and invasion of exotic |
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species which face the Everglades ecosystem. The Legislature |
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recognizes that the Everglades ecosystem must be restored both |
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in terms of water quality and water quantity and must be |
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preserved and protected in a manner that is long term and |
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comprehensive. The Legislature further recognizes that the EAA |
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and adjacent areas provide a base for an agricultural industry, |
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which in turn provides important products, jobs, and income |
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regionally and nationally. It is the intent of the Legislature |
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to preserve natural values in the Everglades while also |
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maintaining the quality of life for all residents of South |
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Florida, including those in agriculture, and to minimize the |
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impact on South Florida jobs, including agricultural, tourism, |
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and natural resource-related jobs, all of which contribute to a |
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robust regional economy. |
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(f) The Legislature finds that improved water supply and |
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hydroperiod management are crucial elements to overall |
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revitalization of the Everglades ecosystem, including Florida |
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Bay. It is the intent of the Legislature to expedite plans and |
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programs for improving water quantity reaching the Everglades, |
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correcting long-standing hydroperiod problems, increasing the |
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total quantity of water flowing through the system, providing |
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water supply for the Everglades National Park, urban and |
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agricultural areas, and Florida Bay, and replacing water |
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previously available from the coastal ridge in areas of southern |
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Miami-DadeDadeCounty. Whenever possible, wasteful discharges |
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of fresh water to tide shall be reduced, and the water shall be |
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stored for delivery at more optimum times. Additionally, reuse |
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and conservation measures shall be implemented consistent with |
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law. The Legislature further recognizes that additional water |
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storage may be an appropriate use of Lake Okeechobee. |
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(g) The Legislature finds that the Statement of Principles |
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of July 1993, the Everglades Construction Project, and the |
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regulatory requirements of this section provide a sound basis |
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for the state's long-term cleanup and restoration objectives for |
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the Everglades. It is the intent of the Legislature to provide a |
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sufficient period of time for construction, testing, and |
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research, so that the benefits of the Everglades Construction |
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Project will be determined and maximized prior to requiring |
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additional measures. The Legislature finds that STAs and BMPs |
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are currently the best available technology for achieving the |
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interim water quality goals of the Everglades Program. A |
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combined program of agricultural BMPs, STAs, and requirements of |
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this section is a reasonable method of achieving interim total |
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phosphorus discharge reductions. The Everglades Program is an |
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appropriate foundation on which to build a long-term program to |
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ultimately achieve restoration and protection of the Everglades |
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Protection Area. |
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(h) The Everglades Construction Project represents by far |
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the largest environmental cleanup and restoration program of |
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this type ever undertaken, and the returns from substantial |
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public and private investment must be maximized so that |
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available resources are managed responsibly. To that end, the |
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Legislature directs that the Everglades Construction Project and |
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regulatory requirements associated with the Statement of |
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Principles of July 1993 be pursued expeditiously, but with |
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flexibility, so that superior technology may be utilized when |
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available. Consistent with the implementation of the Everglades |
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Construction Project, landowners shall be provided the maximum |
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opportunity to provide treatment on their land. |
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(2) DEFINITIONS.--As used in this section: |
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(a) "Best management practice" or "BMP" means a practice |
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or combination of practices determined by the district, in |
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cooperation with the department, based on research, field- |
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testing, and expert review, to be the most effective and |
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practicable, including economic and technological |
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considerations, on-farm means of improving water quality in |
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agricultural discharges to a level that balances water quality |
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improvements and agricultural productivity. |
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(b) "C-139 Basin" or "Basin" means those lands described |
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in subsection (16). |
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(c) "Department" means the Florida Department of |
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Environmental Protection. |
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(d) "District" means the South Florida Water Management |
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District. |
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(e) "Everglades Agricultural Area" or "EAA" means the |
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Everglades Agricultural Area, which are those lands described in |
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subsection (15). |
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(f) "Everglades Construction Project" means the project |
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described in the February 15, 1994, conceptual design document |
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together with construction and operation schedules on file with |
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the South Florida Water Management District, except as modified |
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by this section and further described in the Long-Term Plan. |
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(g) "Everglades Program" means the program of projects, |
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regulations, and research provided by this section, including |
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the Everglades Construction Project. |
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(h) "Everglades Protection Area" means Water Conservation |
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Areas 1, 2A, 2B, 3A, and 3B, the Arthur R. Marshall Loxahatchee |
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National Wildlife Refuge, and the Everglades National Park. |
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(i) “Long-Term Plan” or “Plan” means the district’s |
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“Everglades Protection Area Tributary Basins Conceptual Plan for |
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Achieving Long-Term Water Quality Goals Final Report” dated |
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March 2003, as modified herein.
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(j)(i)"Master permit" means a single permit issued to a |
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legally responsible entity defined by rule, authorizing the |
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construction, alteration, maintenance, or operation of multiple |
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stormwater management systems that may be owned or operated by |
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different persons and which provides an opportunity to achieve |
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collective compliance with applicable department and district |
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rules and the provisions of this section. |
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(k)(j)"Phosphorus criterion" means a numeric |
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interpretation for phosphorus of the Class III narrative |
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nutrient criterion. |
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(l)(k)"Stormwater management program" shall have the |
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meaning set forth in s. 403.031(15). |
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(m)(l)"Stormwater treatment areas" or "STAs" means those |
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treatment areas described and depicted in the district's |
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conceptual design document of February 15, 1994, and any |
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modifications as provided in this section. |
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(n) “Optimization” means maximizing the potential |
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effectiveness of the STAs through measures such as additional |
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compartmentalization, improved flow control, vegetation |
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management, or operational refinements in combination with |
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improvements where practicable in urban and agricultural BMPs |
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and includes integration with Congressionally authorized |
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components of the Comprehensive Everglades Restoration Plan. |
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(o) “Best Available Phosphorus Reduction Technology” or |
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“BAPRT” means a combination of BMPs and STAs which includes a |
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continuing research and monitoring program to reduce outflow |
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concentrations of phosphorus so as to achieve the phosphorus |
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criterion in the Everglades Protection Area at the earliest |
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practicable date.
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(3) EVERGLADES LONG-TERMSWIMPLAN.-- |
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(a)The Legislature finds that the Everglades Program |
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required by this section establishes more extensive and |
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comprehensive requirements for surface water improvement and |
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management within the Everglades than the Long-TermSWIMPlan |
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requirements provided in ss. 373.451-373.456. In order to avoid |
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duplicative requirements, and in order to conserve the resources |
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available to the district, the Long-TermSWIMPlan requirements |
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of those sections shall not apply to the Everglades Protection |
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Area and the EAA during the term of the Everglades Program, and |
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the district will neither propose, nor take final agency action |
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on, any Everglades Long-TermSWIMPlan for those areas until the |
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Everglades Program is fully implemented.; however,Funds under |
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s. 259.101(3)(b) may be used for acquisition of lands necessary |
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to implement the Everglades Construction Project, to the extent |
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these funds are identified in the Statement of Principles of |
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July 1993. The district's actions in implementing the Everglades |
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Construction Project relating to the responsibilities of the EAA |
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and C-139 Basin for funding and water quality compliance in the |
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EAA and the Everglades Protection Area shall be governed by this |
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section. Other strategies or activities in the March 1992 |
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Everglades Long-TermSWIMPlan may be implemented if otherwise |
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authorized by law. |
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(b) The Legislature finds that the most reliable means of |
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optimizing the performance of STAs and achieving reasonable |
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further progress in reducing phosphorus entering the Everglades |
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Protection Area is to utilize a long-term planning process. The |
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Legislature finds that the Long-Term Plan of the district |
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provides the Best Available Phosphorus Reduction Technology |
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based upon a combination of BMPs and STAs described in the Plan |
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provided that the Plan shall seek to achieve the phosphorus |
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criterion in the Everglades Protection Area at the earliest |
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practicable date. Revisions to the Long-Term Plan shall be |
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incorporated through an adaptive management approach including a |
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Process Development and Engineering component to identify and |
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implement incremental optimization measures for further |
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phosphorus reductions at the earliest practicable date. It is |
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the intent of the Legislature that implementation of the Long- |
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Term Plan be integrated and consistent with the implementation |
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of the Congressionally authorized components of the |
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Comprehensive Everglades Restoration Plan so that unnecessary |
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and duplicative costs will be avoided. The Legislature further |
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finds that the rulemaking process and Long-Term Plan are a good |
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faith effort by the state to meet the provisions of United |
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States Environmental Protection Agency regulations at 40 C.F.R. |
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s. 131.10(g) and to maintain consistency with the settlement |
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agreement referenced in paragraph (4)(e). |
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(c) The Long-Term Plan shall be implemented for an initial |
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13-year phase from 2003-2016 and a second 10-year phase from |
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2017-2026. The Department shall review and approve projects in |
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the second 10-year phase of the Long-Term Plan if consistent |
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with this section and, no later then December 31, 2008, and each |
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5 years thereafter, review and approve incremental phosphorus |
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reduction measures to be implemented at the earliest practicable |
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date. Implementation of the Long-Term Plan shall, to the maximum |
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extent practicable, achieve water quality standards relating to |
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the phosphorus criterion in the Everglades Protection Area as |
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determined by a network of monitoring stations established for |
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this purpose. During the initial and second phases of the Long- |
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Term Plan, Stormwater Treatment Areas of the Everglades |
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Construction Project will not be expanded by acquiring |
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additional privately owned land involuntarily.
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(4) EVERGLADES PROGRAM.-- |
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(a) Everglades Construction Project.--The district shall |
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implement the Everglades Construction Project. By the time of |
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completion of the project, the state, district, or other |
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governmental authority shall purchase the inholdings in the |
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Rotenberger and such other lands necessary to achieve a 2:1 |
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mitigation ratio for the use of Brown's Farm and other similar |
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lands, including those needed for the STA 1 Inflow and |
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Distribution Works. The inclusion of public lands as part of the |
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project is for the purpose of treating waters not coming from |
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the EAA for hydroperiod restoration. It is the intent of the |
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Legislature that the district aggressively pursue the |
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implementation of the Everglades Construction Project in |
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accordance with the schedule in this subsection. The Legislature |
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recognizes that adherence to the schedule is dependent upon |
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factors beyond the control of the district, including the timely |
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receipt of funds from all contributors. The district shall take |
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all reasonable measures to complete timely performance of the |
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schedule in this section in order to finish the Everglades |
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Construction Project. The district shall not delay |
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implementation of the project beyond the time delay caused by |
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those circumstances and conditions that prevent timely |
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performance. The district shall not levy ad valorem taxes in |
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excess of 0.1 mill within the Okeechobee Basin for the purposes |
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of the design, construction, and acquisition of the Everglades |
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Construction Project. The ad valorem tax proceeds not exceeding |
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0.1 mill levied within the Okeechobee Basin for such purposes |
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shall be used to fund design, construction, and implementation, |
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including operation and maintenance, of the enhancements to the |
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Everglades Construction Project described in the Long-Term Plan |
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and shall bethe sole direct district contribution from district |
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ad valorem taxes appropriated or expended for the design, |
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construction, and acquisition of the Everglades Construction |
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Project unless the Legislature by specific amendment to this |
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section increases the 0.1 mill ad valorem tax contribution, |
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increases the agricultural privilege taxes, or otherwise |
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reallocates the relative contribution by ad valorem taxpayers |
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and taxpayers paying the agricultural privilege taxes toward the |
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funding of the design, construction, and acquisition of the |
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Everglades Construction Project. Notwithstanding the provisions |
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of s. 200.069 to the contrary, any millage levied under the 0.1 |
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mill limitation in this paragraph shall be included as a |
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separate entry on the Notice of Proposed Property Taxes pursuant |
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to s. 200.069. Once the STAs are completed, the district shall |
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allow these areas to be used by the public for recreational |
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purposes in the manner set forth in s. 373.1391(1)373.59(11), |
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considering the suitability of these lands for such uses. These |
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lands shall be made available for recreational use unless the |
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district governing board can demonstrate that such uses are |
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incompatible with the restoration goals of the Everglades |
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Construction Project or the water quality and hydrological |
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purposes of the STAs or would otherwise adversely impact the |
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implementation of the project. The district shall give |
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preferential consideration to the hiring of agricultural workers |
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displaced as a result of the Everglades Construction Project, |
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consistent with their qualifications and abilities, for the |
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construction and operation of these STAs. The following |
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milestones apply to the completion of the Everglades |
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Construction Project as depicted in the February 15, 1994, |
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conceptual design document: |
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1. The district must complete the final design of the STA |
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1 East and West and pursue STA 1 East project components as part |
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of a cost-shared program with the Federal Government. The |
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district must be the local sponsor of the federal project that |
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will include STA 1 East, and STA 1 West if so authorized by |
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federal law. Land acquisition shall be completed for STA 1 West |
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by April 1, 1996, and for STA 1 East by July 1, 1998; |
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2. Construction of STA 1 East is to be completed under the |
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direction of the United States Army Corps of Engineers in |
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conjunction with the currently authorized C-51 flood control |
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project by July 1, 2002; |
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3. The district must complete construction of STA 1 West |
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and STA 1 Inflow and Distribution Works under the direction of |
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the United States Army Corps of Engineers, if the direction is |
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authorized under federal law, in conjunction with the currently |
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authorized C-51 flood control project, by January 1, 1999; |
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4. The district must complete construction of STA 2 by |
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February 1, 1999;
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4.5.The district must complete construction of STA 3/4 by |
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October 1, 2003; |
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6. The district must complete construction of STA 5 by |
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January 1, 1999; and
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5.7. The district must complete construction of STA 6;by |
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October 1, 1997.
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6. The district must, by December 31, 2006, complete |
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construction of enhancements to the Everglades Construction |
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Project recommended in the Long-Term Plan and initiate other |
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pre-2006 strategies in the Plan; and
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7.8.East Beach Water Control District, South Shore |
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Drainage District, South Florida Conservancy District, East |
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Shore Water Control District, and the lessee of agricultural |
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lease number 3420 shall complete any system modifications |
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described in the Everglades Construction Project to the extent |
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that funds are available from the Everglades Fund. These |
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entities shall divert the discharges described within the |
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Everglades Construction Project within 60 days of completion of |
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construction of the appropriate STA. Such required modifications |
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shall be deemed to be a part of each district's plan of |
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reclamation pursuant to chapter 298. |
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(b) Everglades water supply and hydroperiod improvement |
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and restoration.-- |
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1. A comprehensive program to revitalize the Everglades |
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shall include programs and projects to improve the water |
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quantity reaching the Everglades Protection Area at optimum |
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times and improve hydroperiod deficiencies in the Everglades |
349
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ecosystem. To the greatest extent possible, wasteful discharges |
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of fresh water to tide shall be reduced, and water conservation |
351
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practices and reuse measures shall be implemented by water |
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users, consistent with law. Water supply management must include |
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improvement of water quantity reaching the Everglades, |
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correction of long-standing hydroperiod problems, and an |
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increase in the total quantity of water flowing through the |
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system. Water supply management must provide water supply for |
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the Everglades National Park, the urban and agricultural areas, |
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and the Florida Bay and must replace water previously available |
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from the coastal ridge areas of southern Miami-DadeDadeCounty. |
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The Everglades Construction Project redirects some water |
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currently lost to tide. It is an important first step in |
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completing hydroperiod improvement. |
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2. The district shall operate the Everglades Construction |
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Project as specified in the February 15, 1994, conceptual design |
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document, to provide additional inflows to the Everglades |
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Protection Area. The increased flow from the project shall be |
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directed to the Everglades Protection Area as needed to achieve |
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an average annual increase of 28 percent compared to the |
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baseline years of 1979 to 1988. Consistent with the design of |
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the Everglades Construction Project and without demonstratively |
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reducing water quality benefits, the regulatory releases will be |
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timed and distributed to the Everglades Protection Area to |
373
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maximize environmental benefits. |
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3. The district shall operate the Everglades Construction |
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Project in accordance with the February 15, 1994, conceptual |
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design document to maximize the water quantity benefits and |
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improve the hydroperiod of the Everglades Protection Area. All |
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reductions of flow to the Everglades Protection Area from BMP |
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implementation will be replaced. The district shall develop a |
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model to be used for quantifying the amount of water to be |
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replaced. The district shall publish in the Florida |
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Administrative Weekly a notice of rule development on the model |
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no later than July 1, 1994, and a notice of rulemaking no later |
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than July 1, 1995.The timing and distribution of this replaced |
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water will be directed to the Everglades Protection Area to |
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maximize the natural balance of the Everglades Protection Area. |
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4. The Legislature recognizes the complexity of the |
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Everglades watershed, as well as legal mandates under Florida |
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and federal law. As local sponsor of the Central and Southern |
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Florida Flood Control Project, the district must coordinate its |
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water supply and hydroperiod programs with the Federal |
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Government. Federal planning, research, operating guidelines, |
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and restrictions for the Central and Southern Florida Flood |
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Control Project now under review by federal agencies will |
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provide important components of the district's Everglades |
396
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Program. The department and district shall use their best |
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efforts to seek the amendment of the authorized purposes of the |
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project to include water quality protection, hydroperiod |
399
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restoration, and environmental enhancement as authorized |
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purposes of the Central and Southern Florida Flood Control |
401
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Project, in addition to the existing purposes of water supply, |
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flood protection, and allied purposes. Further, the department |
403
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and the district shall use their best efforts to request that |
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the Federal Government include in the evaluation of the |
405
|
regulation schedule for Lake Okeechobee a review of the |
406
|
regulatory releases, so as to facilitate releases of water into |
407
|
the Everglades Protection Area which further improve hydroperiod |
408
|
restoration. |
409
|
5. The district, through cooperation with the federal and |
410
|
state agencies, shall develop other programs and methods to |
411
|
increase the water flow and improve the hydroperiod of the |
412
|
Everglades Protection Area. |
413
|
6. Nothing in this section is intended to provide an |
414
|
allocation or reservation of water or to modify the provisions |
415
|
of part II. All decisions regarding allocations and reservations |
416
|
of water shall be governed by applicable law. |
417
|
7. The district shall proceed to expeditiously implement |
418
|
the minimum flows and levels for the Everglades Protection Area |
419
|
as required by s. 373.042 and shall expeditiously complete the |
420
|
Lower East Coast Water Supply Plan. |
421
|
(c) STA 3/4 modification.--The Everglades Program will |
422
|
contribute to the restoration of the Rotenberger and Holey Land |
423
|
tracts. The Everglades Construction Project provides a first |
424
|
step toward restoration by improving hydroperiod with treated |
425
|
water for the Rotenberger tract and by providing a source of |
426
|
treated water for the Holey Land. It is further the intent of |
427
|
the Legislature that the easternmost tract of the Holey Land, |
428
|
known as the "Toe of the Boot," be removed from STA 3/4 under |
429
|
the circumstances set forth in this paragraph. The district |
430
|
shall proceed to modify the Everglades Construction Project, |
431
|
provided that the redesign achieves at least as many |
432
|
environmental and hydrological benefits as are included in the |
433
|
original design, including treatment of waters from sources |
434
|
other than the EAA, and does not delay construction of STA 3/4. |
435
|
The district is authorized to use eminent domain to acquire |
436
|
alternative lands, only if such lands are located within 1 mile |
437
|
of the northern border of STA 3/4. |
438
|
(d) Everglades research and monitoring program.-- |
439
|
1. By January 1996,The department and the district shall |
440
|
review and evaluate available water quality data for the |
441
|
Everglades Protection Area and tributary waters and identify any |
442
|
additional information necessary to adequately describe water |
443
|
quality in the Everglades Protection Area and tributary waters. |
444
|
By such date,The department and the district shall also |
445
|
initiate a research and monitoring program to generate such |
446
|
additional information identified and to evaluate the |
447
|
effectiveness of the BMPs and STAs, as they are implemented, in |
448
|
improving water quality and maintaining designated and existing |
449
|
beneficial uses of the Everglades Protection Area and tributary |
450
|
waters. As part of the program, the district shall monitor all |
451
|
discharges into the Everglades Protection Area for purposes of |
452
|
determining compliance with state water quality standards. |
453
|
2. The research and monitoring program shall evaluate the |
454
|
ecological and hydrological needs of the Everglades Protection |
455
|
Area, including the minimum flows and levels. Consistent with |
456
|
such needs, the program shall also evaluate water quality |
457
|
standards for the Everglades Protection Area and for the canals |
458
|
of the EAA, so that these canals can be classified in the manner |
459
|
set forth in paragraph (e) and protected as an integral part of |
460
|
the water management system which includes the STAs of the |
461
|
Everglades Construction Project and allows landowners in the EAA |
462
|
to achieve applicable water quality standards compliance by BMPs |
463
|
and STA treatment to the extent this treatment is available and |
464
|
effective. |
465
|
3. The research and monitoring program shall include |
466
|
research seeking to optimize the design and operation of the |
467
|
STAs, including research to reduce outflow concentrations, and |
468
|
to identify other treatment and management methods and |
469
|
regulatory programs that are superior to STAs in achieving the |
470
|
intent and purposes of this section. |
471
|
4. The research and monitoring program shall be conducted |
472
|
to allow completion by December 2001 of any research necessary |
473
|
to allow the department to propose a phosphorus criterion in the |
474
|
Everglades Protection Area, and to evaluate existing state water |
475
|
quality standards applicable to the Everglades Protection Area |
476
|
and existing state water quality standards and classifications |
477
|
applicable to the EAA canals. In developing the phosphorus |
478
|
criterion, the department shall also consider the minimum flows |
479
|
and levels for the Everglades Protection Area and the district's |
480
|
water supply plans for the Lower East Coast. |
481
|
5. The district, in cooperation with the department, shall |
482
|
prepare a peer-reviewed interim report regarding the research |
483
|
and monitoring program, which shall be submitted no later than |
484
|
January 1, 1999, to the Governor, the President of the Senate, |
485
|
and the Speaker of the House of Representatives for their |
486
|
review. The interim report shall summarize all data and findings |
487
|
available as of July 1, 1998, on the effectiveness of STAs and |
488
|
BMPs in improving water quality. The interim report shall also |
489
|
include a summary of the then-available data and findings |
490
|
related to the following: the Lower East Coast Water Supply Plan |
491
|
of the district, the United States Environmental Protection |
492
|
Agency Everglades Mercury Study, the United States Army Corps of |
493
|
Engineers South Florida Ecosystem Restoration Study, the results |
494
|
of research and monitoring of water quality and quantity in the |
495
|
Everglades region, the degree of phosphorus discharge reductions |
496
|
achieved by BMPs and agricultural operations in the region, the |
497
|
current information on the ecological and hydrological needs of |
498
|
the Everglades, and the costs and benefits of phosphorus |
499
|
reduction alternatives. Prior to finalizing the interim report, |
500
|
the district shall conduct at least one scientific workshop and |
501
|
two public hearings on its proposed interim report. One public |
502
|
hearing must be held in Palm Beach County and the other must be |
503
|
held in either Miami-Dade CountyDadeor Broward County. The |
504
|
interim report shall be used by the department and the district |
505
|
in making any decisions regarding the implementation of the |
506
|
Everglades Construction Project subsequent to the completion of |
507
|
the interim report. The construction of STAs 3/4 shall not be |
508
|
commenced until 90 days after the interim report has been |
509
|
submitted to the Governor and the Legislature. |
510
|
6. Beginning January 1, 2000, the district and the |
511
|
department shall annually issue a peer-reviewed report regarding |
512
|
the research and monitoring program that summarizes all data and |
513
|
findings. The department shall provide copies of the report to |
514
|
the Governor, the President of the Senate, and the Speaker of |
515
|
the House of Representatives. The report shall identify water |
516
|
quality parameters, in addition to phosphorus, which exceed |
517
|
state water quality standards or are causing or contributing to |
518
|
adverse impacts in the Everglades Protection Area. |
519
|
7. The district shall continue research seeking to |
520
|
optimize the design and operation of STAs and to identify other |
521
|
treatment and management methods that are superior to STAs in |
522
|
achieving optimum water quality and water quantity for the |
523
|
benefit of the Everglades. The district shall optimize the |
524
|
design and operation of the STAs described in the Everglades |
525
|
Construction Project prior to expanding their size. Additional |
526
|
methods to achieve compliance with water quality standards shall |
527
|
not be limited to more intensive management of the STAs. |
528
|
(e) Evaluation of water quality standards.-- |
529
|
1. The department and the district shall employ all means |
530
|
practicable to complete by December 31, 1998, any additional |
531
|
research necessary to: |
532
|
a. Numerically interpret for phosphorus the Class III |
533
|
narrative nutrient criterion necessary to meet water quality |
534
|
standards in the Everglades Protection Area; and |
535
|
b. Evaluate existing water quality standards applicable to |
536
|
the Everglades Protection Area and EAA canals. |
537
|
|
538
|
This research shall be completed no later than December 31, |
539
|
2001.
|
540
|
2. By December 31, 2001, the department shall file a |
541
|
notice of rulemaking in the Florida Administrative Weekly to |
542
|
establish a phosphorus criterion in the Everglades Protection |
543
|
Area.In no case shall such phosphorus criterion allow waters in |
544
|
the Everglades Protection Area to be altered so as to cause an |
545
|
imbalance in the natural populations of aquatic flora or fauna. |
546
|
The phosphorus criterion shall be 10 parts per billion (ppb) in |
547
|
the Everglades Protection Area in the event the department does |
548
|
not adopt by rule such criterion by December 31, 2003. However, |
549
|
in the event the department fails to adopt a phosphorus |
550
|
criterion on or before December 31, 2002, any person whose |
551
|
substantial interests would be affected by the rulemaking shall |
552
|
have the right, on or before February 28, 2003, to petition for |
553
|
a writ of mandamus to compel the department to adopt by rule |
554
|
such criterion. Venue for the mandamus action must be Leon |
555
|
County. The court may stay implementation of the 10 parts per |
556
|
billion (ppb) criterion during the pendency of the mandamus |
557
|
proceeding upon a demonstration by the petitioner of irreparable |
558
|
harm in the absence of such relief. The department's phosphorus |
559
|
criterion, whenever adopted, shall supersede the 10 parts per |
560
|
billion (ppb) criterion otherwise established by this section, |
561
|
but shall not be lower than the natural conditions of the |
562
|
Everglades Protection Area and shall take into account spatial |
563
|
and temporal variability. The department’s rule adopting a |
564
|
phosphorus criterion shall include moderating provisions during |
565
|
the implementation of the Long-Term Plan authorizing discharges |
566
|
based upon Best Available Phosphorus Reduction Technology |
567
|
providing net improvement to impacted areas. Discharges to |
568
|
unimpacted areas authorized by moderating provisions, including |
569
|
Best Available Phosphorus Reduction Technology, must be based |
570
|
upon a determination by the department that the environmental |
571
|
benefits of the discharge clearly outweigh potential adverse |
572
|
impacts.
|
573
|
3. The department shall use the best available information |
574
|
to define relationships between waters discharged to, and the |
575
|
resulting water quality in, the Everglades Protection Area. The |
576
|
department or the district shall use these relationships to |
577
|
establish discharge limits in permits for discharges into the |
578
|
EAA canals and the Everglades Protection Area necessary to |
579
|
prevent an imbalance in the natural populations of aquatic flora |
580
|
or fauna in the Everglades Protection Area, and to provide a net |
581
|
improvement in the areas already impacted. During the |
582
|
implementation of the Long-Term Plan, permits issued by the |
583
|
department shall be based on Best Available Phosphorus Reduction |
584
|
Technology and shall not include numeric discharge limits. |
585
|
Permits issued by the district shall require implementation of |
586
|
BMPs and may not include numeric discharge limits.Compliance |
587
|
with the phosphorus criterion shall be based upon a long-term |
588
|
geometric mean of concentration levels to be measured at |
589
|
sampling stations recognized from the research to be reasonably |
590
|
representative of receiving waters in the Everglades Protection |
591
|
Area, and so located so as to assure that the Everglades |
592
|
Protection Area is not altered so as to cause an imbalance in |
593
|
natural populations of aquatic flora and fauna and to assure a |
594
|
net improvement in the areas already impacted. For the |
595
|
Everglades National Park and the Arthur R. Marshall Loxahatchee |
596
|
National Wildlife Refuge, the method for measuring compliance |
597
|
with the phosphorus criterion shall be in a manner consistent |
598
|
with Appendices A and B, respectively, of the settlement |
599
|
agreement dated July 26, 1991, entered in case No. 88-1886-Civ- |
600
|
Hoeveler, United States District Court for the Southern District |
601
|
of Florida, that recognizes and provides for incorporation of |
602
|
relevant research. |
603
|
4. The department's evaluation of any other water quality |
604
|
standards must include the department's antidegradation |
605
|
standards and EAA canal classifications. In recognition of the |
606
|
special nature of the conveyance canals of the EAA, as a |
607
|
component of the classification process, the department is |
608
|
directed to formally recognize by rulemaking existing actual |
609
|
beneficial uses of the conveyance canals in the EAA. This shall |
610
|
include recognition of the Class III designated uses of |
611
|
recreation, propagation and maintenance of a healthy, well- |
612
|
balanced population of fish and wildlife, the integrated water |
613
|
management purposes for which the Central and Southern Florida |
614
|
Flood Control Project was constructed, flood control, conveyance |
615
|
of water to and from Lake Okeechobee for urban and agricultural |
616
|
water supply, Everglades hydroperiod restoration, conveyance of |
617
|
water to the STAs, and navigation. |
618
|
(f) EAA best management practices.-- |
619
|
1. The district, in cooperation with the department, shall |
620
|
develop and implement a water quality monitoring program to |
621
|
evaluate the effectiveness of the BMPs in achieving and |
622
|
maintaining compliance with state water quality standards and |
623
|
restoring and maintaining designated and existing beneficial |
624
|
uses. The program shall include an analysis of the effectiveness |
625
|
of the BMPs in treating constituents that are not being |
626
|
significantly improved by the STAs. The monitoring program shall |
627
|
include monitoring of appropriate parameters at representative |
628
|
locations. |
629
|
2. The district shall continue to require and enforce the |
630
|
BMP and other requirements of chapters 40E-61 and 40E-63, |
631
|
Florida Administrative Code, during the terms of the existing |
632
|
permits issued pursuant to those rules. Chapter 40E-61, Florida |
633
|
Administrative Code, may be amended to include the BMPs required |
634
|
by chapter 40E-63, Florida Administrative Code. Prior to the |
635
|
expiration of existing permits, and during each 5-year term of |
636
|
subsequent permits as provided for in this section, those rules |
637
|
shall be amended to implement a comprehensive program of |
638
|
research, testing, and implementation of BMPs that will address |
639
|
all water quality standards within the EAA and Everglades |
640
|
Protection Area. Under this program: |
641
|
a. EAA landowners, through the EAA Environmental |
642
|
Protection District or otherwise, shall sponsor a program of BMP |
643
|
research with qualified experts to identify appropriate BMPs. |
644
|
b. Consistent with the water quality monitoring program, |
645
|
BMPs will be field-tested in a sufficient number of |
646
|
representative sites in the EAA to reflect soil and crop types |
647
|
and other factors that influence BMP design and effectiveness. |
648
|
c. BMPs as required for varying crops and soil types shall |
649
|
be included in permit conditions in the 5-year permits issued |
650
|
pursuant to this section. |
651
|
d. The district shall conduct research in cooperation with |
652
|
EAA landowners to identify water quality parameters that are not |
653
|
being significantly improved either by the STAs or the BMPs, and |
654
|
to identify further BMP strategies needed to address these |
655
|
parameters. |
656
|
3. The Legislature finds that through the implementation |
657
|
of the Everglades BMPs Program and the implementation of the |
658
|
Everglades Construction Project, reasonable further progress |
659
|
will be made towards addressing water quality requirements of |
660
|
the EAA canals and the Everglades Protection Area. Permittees |
661
|
within the EAA and the C-139 Basin who are in full compliance |
662
|
with the conditions of permits under chapters 40E-61 and 40E-63, |
663
|
Florida Administrative Code, have made all payments required |
664
|
under the Everglades Program, and are in compliance with |
665
|
subparagraph (a)8., if applicable, shall not be required to |
666
|
implement additional water quality improvement measures, prior |
667
|
to December 31, 2006, other than those required by subparagraph |
668
|
2., with the following exceptions: |
669
|
a. Nothing in this subparagraph shall limit the existing |
670
|
authority of the department or the district to limit or regulate |
671
|
discharges that pose a significant danger to the public health |
672
|
and safety; and |
673
|
b. New land uses and new stormwater management facilities |
674
|
other than alterations to existing agricultural stormwater |
675
|
management systems for water quality improvements shall not be |
676
|
accorded the compliance established by this section. Permits may |
677
|
be required to implement improvements or alterations to existing |
678
|
agricultural water management systems. |
679
|
4. As of December 31, 2006, all permits, including those |
680
|
issued prior to that date, shall require implementation of |
681
|
additional water quality measures, taking into account the water |
682
|
quality treatment actually provided by the STAs and the |
683
|
effectiveness of the BMPs. As of that date, no permittee's |
684
|
discharge shall cause or contribute to any violation of water |
685
|
quality standards in the Everglades Protection Area. |
686
|
5. Effective immediately, landowners within the C-139 |
687
|
Basin shall not collectively exceed an annual average loading of |
688
|
phosphorus of 28.7 metric tonsbased proportionately on the |
689
|
historical rainfall for the C-139 Basin over the period of |
690
|
October 1, 1978, to September 30, 1988. New surface inflows |
691
|
shall not increase the annual average loading of phosphorus |
692
|
stated above. Provided that the C-139 Basin does not exceed this |
693
|
annual average loading, all landowners within the Basin shall be |
694
|
in compliance for that year. Compliance determinations for |
695
|
individual landowners within the C-139 Basin for remedial |
696
|
action, if the Basin is determined by the district to be out of |
697
|
compliance for that year, shall be based on the landowners' |
698
|
proportional share of the total phosphorus loading of 28.7 |
699
|
metrictons. The total phosphorus discharge load shall be |
700
|
determined as set forth in Appendix B2 of Rule 40E-63-43, |
701
|
Everglades Program, Florida Administrative Codeby a method |
702
|
consistent with Appendix 40E-63-3, Florida Administrative Code, |
703
|
disregarding the 25-percent phosphorus reduction factor. |
704
|
6. The district, in cooperation with the department, shall |
705
|
develop and implement a water quality monitoring program to |
706
|
evaluate the quality of the discharge from the C-139 Basin. Upon |
707
|
determination by the department or the district that the C-139 |
708
|
Basin is exceeding any presently existing water quality |
709
|
standards, the district shall require landowners within the C- |
710
|
139 Basin to implement BMPs appropriate to the land uses within |
711
|
the C-139 Basin consistent with subparagraph 2. Thereafter, the |
712
|
provisions of subparagraphs 2.-4. shall apply to the landowners |
713
|
within the C-139 Basin. |
714
|
(4) EVERGLADES PROGRAM.-- |
715
|
(g) Monitoring and control of exotic species.-- |
716
|
1. The district shall establish a biological monitoring |
717
|
network throughout the Everglades Protection Area and shall |
718
|
prepare a survey of exotic species at least every 2 years. |
719
|
2. In addition, the district shall establish a program to |
720
|
coordinate with federal, state, or other governmental entities |
721
|
the control of continued expansion and the removal of these |
722
|
exotic species. The district's program shall give high priority |
723
|
to species affecting the largest areal extent within the |
724
|
Everglades Protection Area. |
725
|
(6) EVERGLADES AGRICULTURAL PRIVILEGE TAX.-- |
726
|
(a) There is hereby imposed an annual Everglades |
727
|
agricultural privilege tax for the privilege of conducting an |
728
|
agricultural trade or business on: |
729
|
1. All real property located within the EAA that is |
730
|
classified as agricultural under the provisions of chapter 193; |
731
|
and |
732
|
2. Leasehold or other interests in real property located |
733
|
within the EAA owned by the United States, the state, or any |
734
|
agency thereof permitting the property to be used for |
735
|
agricultural purposes in a manner that would allow such property |
736
|
to be classified as agricultural under the provisions of chapter |
737
|
193 if not governmentally owned, whether or not such property is |
738
|
actually classified as agricultural under the provisions of |
739
|
chapter 193. |
740
|
|
741
|
It is hereby determined by the Legislature that the privilege of |
742
|
conducting an agricultural trade or business on such property |
743
|
constitutes a reasonable basis for imposition of the Everglades |
744
|
agricultural privilege tax and that logical differences exist |
745
|
between the agricultural use of such property and the use of |
746
|
other property within the EAA for residential or nonagricultural |
747
|
commercial use. The Everglades agricultural privilege tax shall |
748
|
constitute a lien against the property, or the leasehold or |
749
|
other interest in governmental property permitting such property |
750
|
to be used for agricultural purposes, described on the |
751
|
Everglades agricultural privilege tax roll. The lien shall be in |
752
|
effect from January 1 of the year the tax notice is mailed until |
753
|
discharged by payment and shall be equal in rank and dignity |
754
|
with the liens of all state, county, district, or municipal |
755
|
taxes and non-ad valorem assessments imposed pursuant to general |
756
|
law, special act, or local ordinance and shall be superior in |
757
|
dignity to all other liens, titles, and claims. |
758
|
(b) The Everglades agricultural privilege tax, other than |
759
|
for leasehold or other interests in governmental property |
760
|
permitting such property to be used for agricultural purposes, |
761
|
shall be collected in the manner provided for ad valorem taxes. |
762
|
By September 15 of each year, the governing board of the |
763
|
district shall certify by resolution an Everglades agricultural |
764
|
privilege tax roll on compatible electronic medium to the tax |
765
|
collector of each county in which a portion of the EAA is |
766
|
located. The district shall also produce one copy of the roll in |
767
|
printed form which shall be available for inspection by the |
768
|
public. The district shall post the Everglades agricultural |
769
|
privilege tax for each parcel on the roll. The tax collector |
770
|
shall not accept any such roll that is not certified on |
771
|
compatible electronic medium and that does not contain the |
772
|
posting of the Everglades agricultural privilege tax for each |
773
|
parcel. It is the responsibility of the district that such rolls |
774
|
be free of errors and omissions. Alterations to such rolls may |
775
|
be made by the executive director of the district, or a |
776
|
designee, up to 10 days before certification. If the tax |
777
|
collector or any taxpayer discovers errors or omissions on such |
778
|
roll, such person may request the district to file a corrected |
779
|
roll or a correction of the amount of any Everglades |
780
|
agricultural privilege tax. Other than for leasehold or other |
781
|
interests in governmental property permitting such property to |
782
|
be used for agricultural purposes, Everglades agricultural |
783
|
privilege taxes collected pursuant to this section shall be |
784
|
included in the combined notice for ad valorem taxes and non-ad |
785
|
valorem assessments provided for in s. 197.3635. Such Everglades |
786
|
agricultural privilege taxes shall be listed in the portion of |
787
|
the combined notice utilized for non-ad valorem assessments. A |
788
|
separate mailing is authorized only as a solution to the most |
789
|
exigent factual circumstances. However, if a tax collector |
790
|
cannot merge an Everglades agricultural privilege tax roll to |
791
|
produce such a notice, the tax collector shall mail a separate |
792
|
notice of Everglades agricultural privilege taxes or shall |
793
|
direct the district to mail such a separate notice. In deciding |
794
|
whether a separate mailing is necessary, the tax collector shall |
795
|
consider all costs to the district and taxpayers of such a |
796
|
separate mailing and the adverse effects to the taxpayers of |
797
|
delayed and multiple notices. The district shall bear all costs |
798
|
associated with any separate notice. Everglades agricultural |
799
|
privilege taxes collected pursuant to this section shall be |
800
|
subject to all collection provisions of chapter 197, including |
801
|
provisions relating to discount for early payment, prepayment by |
802
|
installment method, deferred payment, penalty for delinquent |
803
|
payment, and issuance and sale of tax certificates and tax deeds |
804
|
for nonpayment. Everglades agricultural privilege taxes for |
805
|
leasehold or other interests in property owned by the United |
806
|
States, the state, or any agency thereof permitting such |
807
|
property to be used for agricultural purposes shall be included |
808
|
on the notice provided pursuant to s. 196.31, a copy of which |
809
|
shall be provided to lessees or other interestholders |
810
|
registering with the district, and shall be collected from the |
811
|
lessee or other appropriate interestholder and remitted to the |
812
|
district immediately upon collection. Everglades agricultural |
813
|
privilege taxes included on the statement provided pursuant to |
814
|
s. 196.31 shall be due and collected on or prior to the next |
815
|
April 1 following provision of the notice. Proceeds of the |
816
|
Everglades agricultural privilege taxes shall be distributed by |
817
|
the tax collector to the district. Each tax collector shall be |
818
|
paid a commission equal to the actual cost of collection, not to |
819
|
exceed 2 percent, on the amount of Everglades agricultural |
820
|
privilege taxes collected and remitted. Notwithstanding any |
821
|
general law or special act to the contrary, Everglades |
822
|
agricultural privilege taxes shall not be included on the notice |
823
|
of proposed property taxes provided for in s. 200.069. |
824
|
(c) The initial Everglades agricultural privilege tax roll |
825
|
shall be certified for the tax notices mailed in November 1994. |
826
|
Incentive credits to the Everglades agricultural privilege taxes |
827
|
to be included on the initial Everglades agricultural privilege |
828
|
tax roll, if any, shall be based upon the total phosphorus load |
829
|
reduction for the year ending April 30, 1993. The Everglades |
830
|
agricultural privilege taxes for each year shall be computed in |
831
|
the following manner: |
832
|
1. Annual Everglades agricultural privilege taxes shall be |
833
|
charged for the privilege of conducting an agricultural trade or |
834
|
business on each acre of real property or portion thereof. The |
835
|
annual Everglades agricultural privilege tax shall be $24.89 per |
836
|
acre for the tax notices mailed in November 1994 through |
837
|
November 1997; $27 per acre for the tax notices mailed in |
838
|
November 1998 through November 2001; $31 per acre for the tax |
839
|
notices mailed in November 2002 through November 2005; and $35 |
840
|
per acre for the tax notices mailed in November 2006 through |
841
|
November 2013. |
842
|
2. It is the intent of the Legislature to encourage the |
843
|
performance of best management practices to maximize the |
844
|
reduction of phosphorus loads at points of discharge from the |
845
|
EAA by providing an incentive credit against the Everglades |
846
|
agricultural privilege taxes set forth in subparagraph 1. The |
847
|
total phosphorus load reduction shall be measured for the entire |
848
|
EAA by comparing the actual measured total phosphorus load |
849
|
attributable to the EAA for each annual period ending on April |
850
|
30 to the total estimated phosphorus load that would have |
851
|
occurred during the 1979-1988 base period using the model for |
852
|
total phosphorus load determinations provided in chapter 40E-63, |
853
|
Florida Administrative Code, utilizing the technical information |
854
|
and procedures contained in Section IV-EAA Period of Record Flow |
855
|
and Phosphorus Load Calculations; Section V-Monitoring |
856
|
Requirements; and Section VI-Phosphorus Load Allocations and |
857
|
Compliance Calculations of the Draft Technical Document in |
858
|
Support of chapter 40E-63, Florida Administrative Code - Works |
859
|
of the District within the Everglades, March 3, 1992, and the |
860
|
Standard Operating Procedures for Water Quality Collection in |
861
|
Support of the Everglades Water Condition Report, dated February |
862
|
18, 1994. The model estimates the total phosphorus load that |
863
|
would have occurred during the 1979-1988 base period by |
864
|
substituting the rainfall conditions for such annual period |
865
|
ending April 30 for the conditions that were used to calibrate |
866
|
the model for the 1979-1988 base period. The data utilized to |
867
|
calculate the actual loads attributable to the EAA shall be |
868
|
adjusted to eliminate the effect of any load and flow that were |
869
|
not included in the 1979-1988 base period as defined in chapter |
870
|
40E-63, Florida Administrative Code. The incorporation of the |
871
|
method of measuring the total phosphorus load reduction provided |
872
|
in this subparagraph is intended to provide a legislatively |
873
|
approved aid to the governing board of the district in making an |
874
|
annual ministerial determination of any incentive credit. |
875
|
3. Phosphorus load reductions calculated in the manner |
876
|
described in subparagraph 2. and rounded to the nearest whole |
877
|
percentage point for each annual period beginning on May 1 and |
878
|
ending on April 30 shall be used to compute incentive credits to |
879
|
the Everglades agricultural privilege taxes to be included on |
880
|
the annual tax notices mailed in November of the next ensuing |
881
|
calendar year. Incentive credits, if any, will reduce the |
882
|
Everglades agricultural privilege taxes set forth in |
883
|
subparagraph 1. only to the extent that the phosphorus load |
884
|
reduction exceeds 25 percent. Subject to subparagraph 4., the |
885
|
reduction of phosphorus load by each percentage point in excess |
886
|
of 25 percent, computed for the 12-month period ended on April |
887
|
30 of the calendar year immediately preceding certification of |
888
|
the Everglades agricultural privilege tax, shall result in the |
889
|
following incentive credits: $0.33 per acre for the tax notices |
890
|
mailed in November 1994 through November 1997; $0.54 per acre |
891
|
for the tax notices mailed in November 1998 through November |
892
|
2001; $0.61 per acre for the tax notices mailed in November 2002 |
893
|
through November 2005, and $0.65 per acre for the tax notices |
894
|
mailed in November 2006 through November 2013. The determination |
895
|
of incentive credits, if any, shall be documented by resolution |
896
|
of the governing board of the district adopted prior to or at |
897
|
the time of the adoption of its resolution certifying the annual |
898
|
Everglades agricultural privilege tax roll to the appropriate |
899
|
tax collector. |
900
|
4. Notwithstanding subparagraph 3., incentive credits for |
901
|
the performance of best management practices shall not reduce |
902
|
the minimum annual Everglades agricultural privilege tax to less |
903
|
than $24.89 per acre, which annual Everglades agricultural |
904
|
privilege tax as adjusted in the manner required by paragraph |
905
|
(e) shall be known as the "minimum tax." To the extent that the |
906
|
application of incentive credits for the performance of best |
907
|
management practices would reduce the annual Everglades |
908
|
agricultural privilege tax to an amount less than the minimum |
909
|
tax, then the unused or excess incentive credits for the |
910
|
performance of best management practices shall be carried |
911
|
forward, on a phosphorus load percentage basis, to be applied as |
912
|
incentive credits in subsequent years. Any unused or excess |
913
|
incentive credits remaining after certification of the |
914
|
Everglades agricultural privilege tax roll for the tax notices |
915
|
mailed in November 2013 shall be canceled. |
916
|
5. Notwithstanding the schedule of Everglades agricultural |
917
|
privilege taxes set forth in subparagraph 1., the owner, lessee, |
918
|
or other appropriate interestholder of any property shall be |
919
|
entitled to have the Everglades agricultural privilege tax for |
920
|
any parcel of property reduced to the minimum tax, commencing |
921
|
with the tax notices mailed in November 1996 for parcels of |
922
|
property participating in the early baseline option as defined |
923
|
in chapter 40E-63, Florida Administrative Code, and with the tax |
924
|
notices mailed in November 1997 for parcels of property not |
925
|
participating in the early baseline option, upon compliance with |
926
|
the requirements set forth in this subparagraph. The owner, |
927
|
lessee, or other appropriate interestholder shall file an |
928
|
application with the executive director of the district prior to |
929
|
July 1 for consideration of reduction to the minimum tax on the |
930
|
Everglades agricultural privilege tax roll to be certified for |
931
|
the tax notice mailed in November of the same calendar year and |
932
|
shall have the burden of proving the reduction in phosphorus |
933
|
load attributable to such parcel of property. The phosphorus |
934
|
load reduction for each discharge structure serving the parcel |
935
|
shall be measured as provided in chapter 40E-63, Florida |
936
|
Administrative Code, and the permit issued for such property |
937
|
pursuant to chapter 40E-63, Florida Administrative Code. A |
938
|
parcel of property which has achieved the following annual |
939
|
phosphorus load reduction standards shall have the minimum tax |
940
|
included on the annual tax notice mailed in November of the next |
941
|
ensuing calendar year: 30 percent or more for the tax notices |
942
|
mailed in November 1994 through November 1997; 35 percent or |
943
|
more for the tax notices mailed in November 1998 through |
944
|
November 2001; 40 percent or more for the tax notices mailed in |
945
|
November 2002 through November 2005; and 45 percent or more for |
946
|
the tax notices mailed in November 2006 through November 2013. |
947
|
In addition, any parcel of property that achieves an annual flow |
948
|
weighted mean concentration of 50 parts per billion (ppb) of |
949
|
phosphorus at each discharge structure serving the property for |
950
|
any year ending April 30 shall have the minimum tax included on |
951
|
the annual tax notice mailed in November of the next ensuing |
952
|
calendar year. Any annual phosphorus reductions that exceed the |
953
|
amount necessary to have the minimum tax included on the annual |
954
|
tax notice for any parcel of property shall be carried forward |
955
|
to the subsequent years' phosphorus load reduction to determine |
956
|
if the minimum tax shall be included on the annual tax notice. |
957
|
The governing board of the district shall deny or grant the |
958
|
application by resolution adopted prior to or at the time of the |
959
|
adoption of its resolution certifying the annual Everglades |
960
|
agricultural privilege tax roll to the appropriate tax |
961
|
collector. |
962
|
6. The annual Everglades agricultural privilege tax for |
963
|
the tax notices mailed in November 2014 through November 2016 |
964
|
shall be $25 per acre and for tax notices mailed in November |
965
|
2017and thereafter shall be $10 per acre. |
966
|
(d) For purposes of this paragraph, "vegetable acreage" |
967
|
means, for each tax year, any portion of a parcel of property |
968
|
used for a period of not less than 8 months for the production |
969
|
of vegetable crops, including sweet corn, during the 12 months |
970
|
ended September 30 of the year preceding the tax year. Land |
971
|
preparation, crop rotation, and fallow periods shall not |
972
|
disqualify property from classification as vegetable acreage if |
973
|
such property is actually used for the production of vegetable |
974
|
crops. |
975
|
1. It is hereby determined by the Legislature that |
976
|
vegetable farming in the EAA is subject to volatile market |
977
|
conditions and is particularly subject to crop loss or damage |
978
|
due to freezes, flooding, and drought. It is further determined |
979
|
by the Legislature that, due to the foregoing factors, |
980
|
imposition of an Everglades agricultural privilege tax upon |
981
|
vegetable acreage in excess of the minimum tax could create a |
982
|
severe economic hardship and impair the production of vegetable |
983
|
crops. Notwithstanding the schedule of Everglades agricultural |
984
|
privilege taxes set forth in subparagraph (c)1., the Everglades |
985
|
agricultural privilege tax for vegetable acreage shall be the |
986
|
minimum tax, and vegetable acreage shall not be entitled to any |
987
|
incentive credits. |
988
|
2. If either the Governor, the President of the United |
989
|
States, or the United States Department of Agriculture declares |
990
|
the existence of a state of emergency or disaster resulting from |
991
|
extreme natural conditions impairing the ability of vegetable |
992
|
acreage to produce crops, payment of the Everglades agricultural |
993
|
privilege taxes imposed for the privilege of conducting an |
994
|
agricultural trade or business on such property shall be |
995
|
deferred for a period of 1 year, and all subsequent annual |
996
|
payments shall be deferred for the same period. |
997
|
a. If the declaration occurs between April 1 and October |
998
|
31, the Everglades agricultural privilege tax to be included on |
999
|
the next annual tax notice will be deferred to the subsequent |
1000
|
annual tax notice. |
1001
|
b. If the declaration occurs between November 1 and March |
1002
|
31 and the Everglades agricultural privilege tax included on the |
1003
|
most recent tax notice has not been paid, such Everglades |
1004
|
agricultural privilege tax will be deferred to the next annual |
1005
|
tax notice. |
1006
|
c. If the declaration occurs between November 1 and March |
1007
|
31 and the Everglades agricultural privilege tax included on the |
1008
|
most recent tax notice has been paid, the Everglades |
1009
|
agricultural privilege tax to be included on the next annual tax |
1010
|
notice will be deferred to the subsequent annual tax notice. |
1011
|
3. In the event payment of Everglades agricultural |
1012
|
privilege taxes is deferred pursuant to this paragraph, the |
1013
|
district must record a notice in the official records of each |
1014
|
county in which vegetable acreage subject to such deferment is |
1015
|
located. The recorded notice must describe each parcel of |
1016
|
property as to which Everglades agricultural privilege taxes |
1017
|
have been deferred and the amount deferred for such property. If |
1018
|
all or any portion of the property as to which Everglades |
1019
|
agricultural privilege taxes have been deferred ceases to be |
1020
|
classified as agricultural under the provisions of chapter 193 |
1021
|
or otherwise subject to the Everglades agricultural privilege |
1022
|
tax, all deferred amounts must be included on the tax notice for |
1023
|
such property mailed in November of the first tax year for which |
1024
|
such property is not subject to the Everglades agricultural |
1025
|
privilege tax. After a property owner has paid all outstanding |
1026
|
Everglades agricultural privilege taxes, including any deferred |
1027
|
amounts, the district shall provide the property owner with a |
1028
|
recordable instrument evidencing the payment of all outstanding |
1029
|
amounts. |
1030
|
4. The owner, lessee, or other appropriate interestholder |
1031
|
must file an application with the executive director of the |
1032
|
district prior to July 1 for classification of a portion of the |
1033
|
property as vegetable acreage on the Everglades agricultural |
1034
|
privilege tax roll to be certified for the tax notice mailed in |
1035
|
November of the same calendar year and shall have the burden of |
1036
|
proving the number of acres used for the production of vegetable |
1037
|
crops during the year in which incentive credits are determined |
1038
|
and the period of such use. The governing board of the district |
1039
|
shall deny or grant the application by resolution adopted prior |
1040
|
to or at the time of the adoption of its resolution certifying |
1041
|
the annual Everglades agricultural privilege tax roll to the |
1042
|
appropriate tax collector. |
1043
|
5. This paragraph does not relieve vegetable acreage from |
1044
|
the performance of best management practices specified in |
1045
|
chapter 40E-63, Florida Administrative Code. |
1046
|
(e) If, for any tax year, the number of acres subject to |
1047
|
the Everglades agricultural privilege tax is less than the |
1048
|
number of acres included on the Everglades agricultural |
1049
|
privilege tax roll certified for the tax notices mailed in |
1050
|
November 1994, the minimum tax shall be subject to increase in |
1051
|
the manner provided in this paragraph. In determining the number |
1052
|
of acres subject to the Everglades agricultural privilege tax |
1053
|
for purposes of this paragraph, property acquired by a not-for- |
1054
|
profit entity for purposes of conservation and preservation, the |
1055
|
United States, or the state, or any agency thereof, and removed |
1056
|
from the Everglades agricultural privilege tax roll after |
1057
|
January 1, 1994, shall be treated as subject to the tax even |
1058
|
though no tax is imposed or due: in its entirety, for tax |
1059
|
notices mailed prior to November 2000; to the extent its area |
1060
|
exceeds 4 percent of the total area of property subject to the |
1061
|
Everglades agricultural tax, for tax notices mailed in November |
1062
|
2000 through November 2005; and to the extent its area exceeds 8 |
1063
|
percent of the total area of property subject to the Everglades |
1064
|
agricultural tax, for tax notices mailed in November 2006 and |
1065
|
thereafter. For each tax year, the district shall determine the |
1066
|
amount, if any, by which the sum of the following exceeds |
1067
|
$12,367,000: |
1068
|
1. The product of the minimum tax multiplied by the number |
1069
|
of acres subject to the Everglades agricultural privilege tax; |
1070
|
and |
1071
|
2. The ad valorem tax increment, as defined in this |
1072
|
subparagraph. |
1073
|
|
1074
|
The aggregate of such annual amounts, less any portion |
1075
|
previously applied to eliminate or reduce future increases in |
1076
|
the minimum tax, as described in this paragraph, shall be known |
1077
|
as the "excess tax amount." If for any tax year, the amount |
1078
|
computed by multiplying the minimum tax by the number of acres |
1079
|
then subject to the Everglades agricultural privilege tax is |
1080
|
less than $12,367,000, the excess tax amount shall be applied in |
1081
|
the following manner. If the excess tax amount exceeds such |
1082
|
difference, an amount equal to the difference shall be deducted |
1083
|
from the excess tax amount and applied to eliminate any increase |
1084
|
in the minimum tax. If such difference exceeds the excess tax |
1085
|
amount, the excess tax amount shall be applied to reduce any |
1086
|
increase in the minimum tax. In such event, a new minimum tax |
1087
|
shall be computed by subtracting the remaining excess tax amount |
1088
|
from $12,367,000 and dividing the result by the number of acres |
1089
|
subject to the Everglades agricultural privilege tax for such |
1090
|
tax year. For purposes of this paragraph, the "ad valorem tax |
1091
|
increment" means 50 percent of the difference between the amount |
1092
|
of ad valorem taxes actually imposed by the district for the |
1093
|
immediate prior tax year against property included on the |
1094
|
Everglades agricultural privilege tax roll certified for the tax |
1095
|
notices mailed in November 1994 that was not subject to the |
1096
|
Everglades agricultural privilege tax during the immediate prior |
1097
|
tax year and the amount of ad valorem taxes that would have been |
1098
|
imposed against such property for the immediate prior tax year |
1099
|
if the taxable value of each acre had been equal to the average |
1100
|
taxable value of all other land classified as agricultural |
1101
|
within the EAA for such year; however, the ad valorem tax |
1102
|
increment for any year shall not exceed the amount that would |
1103
|
have been derived from such property from imposition of the |
1104
|
minimum tax during the immediate prior tax year. |
1105
|
(f) Any owner, lessee, or other appropriate interestholder |
1106
|
of property subject to the Everglades agricultural privilege tax |
1107
|
may contest the Everglades agricultural privilege tax by filing |
1108
|
an action in circuit court. |
1109
|
1. No action may be brought to contest the Everglades |
1110
|
agricultural privilege tax after 60 days from the date the tax |
1111
|
notice that includes the Everglades agricultural privilege tax |
1112
|
is mailed by the tax collector. Before an action to contest the |
1113
|
Everglades agricultural privilege tax may be brought, the |
1114
|
taxpayer shall pay to the tax collector the amount of the |
1115
|
Everglades agricultural privilege tax which the taxpayer admits |
1116
|
in good faith to be owing. The tax collector shall issue a |
1117
|
receipt for the payment, and the receipt shall be filed with the |
1118
|
complaint. Payment of an Everglades agricultural privilege tax |
1119
|
shall not be deemed an admission that such tax was due and shall |
1120
|
not prejudice the right to bring a timely action to challenge |
1121
|
such tax and seek a refund. No action to contest the Everglades |
1122
|
agricultural privilege tax may be maintained, and such action |
1123
|
shall be dismissed, unless all Everglades agricultural privilege |
1124
|
taxes imposed in years after the action is brought, which the |
1125
|
taxpayer in good faith admits to be owing, are paid before they |
1126
|
become delinquent. The requirements of this subparagraph are |
1127
|
jurisdictional. |
1128
|
2. In any action involving a challenge of the Everglades |
1129
|
agricultural privilege tax, the court shall assess all costs. If |
1130
|
the court finds that the amount of tax owed by the taxpayer is |
1131
|
greater than the amount the taxpayer has in good faith admitted |
1132
|
and paid, it shall enter judgment against the taxpayer for the |
1133
|
deficiency and for interest on the deficiency at the rate of 12 |
1134
|
percent per year from the date the tax became delinquent. If it |
1135
|
finds that the amount of tax which the taxpayer has admitted to |
1136
|
be owing is grossly disproportionate to the amount of tax found |
1137
|
to be due and that the taxpayer's admission was not made in good |
1138
|
faith, the court shall also assess a penalty at the rate of 25 |
1139
|
percent of the deficiency per year from the date the tax became |
1140
|
delinquent. The court may issue injunctions to restrain the sale |
1141
|
of property for any Everglades agricultural privilege tax which |
1142
|
appears to be contrary to law or equity. |
1143
|
(g) Notwithstanding any contrary provisions in chapter |
1144
|
120, or any provision of any other law, an action in circuit |
1145
|
court shall be the exclusive remedy to challenge the assessment |
1146
|
of an Everglades agricultural privilege tax and owners of |
1147
|
property subject to the Everglades agricultural privilege tax |
1148
|
shall have no right or standing to initiate administrative |
1149
|
proceedings under chapter 120 to challenge the assessment of an |
1150
|
Everglades agricultural privilege tax, including specifically, |
1151
|
and without limitation, the annual certification by the district |
1152
|
governing board of the Everglades agricultural privilege tax |
1153
|
roll to the appropriate tax collector, the annual calculation of |
1154
|
any incentive credit for phosphorus level reductions, the denial |
1155
|
of an application for exclusion from the Everglades agricultural |
1156
|
privilege tax, the calculation of the minimum tax adjustments |
1157
|
provided in paragraph (e), the denial of an application for |
1158
|
reduction to the minimum tax, and the denial of any application |
1159
|
for classification as vegetable acreage, deferment of payment |
1160
|
for vegetable acreage, or correction of any alleged error in the |
1161
|
Everglades agricultural privilege tax roll. |
1162
|
(h) In recognition of the findings set forth in subsection |
1163
|
(1), the Legislature finds that the assessment and use of the |
1164
|
Everglades agricultural privilege tax is a matter of concern to |
1165
|
all areas of Florida and the Legislature intends this act to be |
1166
|
a general law authorization of the tax within the meaning of s. |
1167
|
9, Art. VII of the State Constitution and that payment of the |
1168
|
tax complies with the obligations of owners and users of land |
1169
|
under s. 7(b), Art. II of the State Constitution. |
1170
|
(7) C-139 AGRICULTURAL PRIVILEGE TAX.-- |
1171
|
(a) There is hereby imposed an annual C-139 agricultural |
1172
|
privilege tax for the privilege of conducting an agricultural |
1173
|
trade or business on: |
1174
|
1. All real property located within the C-139 Basin that |
1175
|
is classified as agricultural under the provisions of chapter |
1176
|
193; and |
1177
|
2. Leasehold or other interests in real property located |
1178
|
within the C-139 Basin owned by the United States, the state, or |
1179
|
any agency thereof permitting the property to be used for |
1180
|
agricultural purposes in a manner that would result in such |
1181
|
property being classified as agricultural under the provisions |
1182
|
of chapter 193 if not governmentally owned, whether or not such |
1183
|
property is actually classified as agricultural under the |
1184
|
provisions of chapter 193. |
1185
|
|
1186
|
It is hereby determined by the Legislature that the privilege of |
1187
|
conducting an agricultural trade or business on such property |
1188
|
constitutes a reasonable basis for imposing the C-139 |
1189
|
agricultural privilege tax and that logical differences exist |
1190
|
between the agricultural use of such property and the use of |
1191
|
other property within the C-139 Basin for residential or |
1192
|
nonagricultural commercial use. The C-139 agricultural privilege |
1193
|
tax shall constitute a lien against the property, or the |
1194
|
leasehold or other interest in governmental property permitting |
1195
|
such property to be used for agricultural purposes, described on |
1196
|
the C-139 agricultural privilege tax roll. The lien shall be in |
1197
|
effect from January 1 of the year the tax notice is mailed until |
1198
|
discharged by payment and shall be equal in rank and dignity |
1199
|
with the liens of all state, county, district, or municipal |
1200
|
taxes and non-ad valorem assessments imposed pursuant to general |
1201
|
law, special act, or local ordinance and shall be superior in |
1202
|
dignity to all other liens, titles, and claims. |
1203
|
(b) The C-139 agricultural privilege tax, other than for |
1204
|
leasehold or other interests in governmental property permitting |
1205
|
such property to be used for agricultural purposes, shall be |
1206
|
collected in the manner provided for ad valorem taxes. By |
1207
|
September 15 of each year, the governing board of the district |
1208
|
shall certify by resolution a C-139 agricultural privilege tax |
1209
|
roll on compatible electronic medium to the tax collector of |
1210
|
each county in which a portion of the C-139 Basin is located. |
1211
|
The district shall also produce one copy of the roll in printed |
1212
|
form which shall be available for inspection by the public. The |
1213
|
district shall post the C-139 agricultural privilege tax for |
1214
|
each parcel on the roll. The tax collector shall not accept any |
1215
|
such roll that is not certified on compatible electronic medium |
1216
|
and that does not contain the posting of the C-139 agricultural |
1217
|
privilege tax for each parcel. It is the responsibility of the |
1218
|
district that such rolls be free of errors and omissions. |
1219
|
Alterations to such rolls may be made by the executive director |
1220
|
of the district, or a designee, up to 10 days before |
1221
|
certification. If the tax collector or any taxpayer discovers |
1222
|
errors or omissions on such roll, such person may request the |
1223
|
district to file a corrected roll or a correction of the amount |
1224
|
of any C-139 agricultural privilege tax. Other than for |
1225
|
leasehold or other interests in governmental property permitting |
1226
|
such property to be used for agricultural purposes, C-139 |
1227
|
agricultural privilege taxes collected pursuant to this section |
1228
|
shall be included in the combined notice for ad valorem taxes |
1229
|
and non-ad valorem assessments provided for in s. 197.3635. Such |
1230
|
C-139 agricultural privilege taxes shall be listed in the |
1231
|
portion of the combined notice utilized for non-ad valorem |
1232
|
assessments. A separate mailing is authorized only as a solution |
1233
|
to the most exigent factual circumstances. However, if a tax |
1234
|
collector cannot merge a C-139 agricultural privilege tax roll |
1235
|
to produce such a notice, the tax collector shall mail a |
1236
|
separate notice of C-139 agricultural privilege taxes or shall |
1237
|
direct the district to mail such a separate notice. In deciding |
1238
|
whether a separate mailing is necessary, the tax collector shall |
1239
|
consider all costs to the district and taxpayers of such a |
1240
|
separate mailing and the adverse effects to the taxpayers of |
1241
|
delayed and multiple notices. The district shall bear all costs |
1242
|
associated with any separate notice. C-139 agricultural |
1243
|
privilege taxes collected pursuant to this section shall be |
1244
|
subject to all collection provisions of chapter 197, including |
1245
|
provisions relating to discount for early payment, prepayment by |
1246
|
installment method, deferred payment, penalty for delinquent |
1247
|
payment, and issuance and sale of tax certificates and tax deeds |
1248
|
for nonpayment. C-139 agricultural privilege taxes for leasehold |
1249
|
or other interests in property owned by the United States, the |
1250
|
state, or any agency thereof permitting such property to be used |
1251
|
for agricultural purposes shall be included on the notice |
1252
|
provided pursuant to s. 196.31, a copy of which shall be |
1253
|
provided to lessees or other interestholders registering with |
1254
|
the district, and shall be collected from the lessee or other |
1255
|
appropriate interestholder and remitted to the district |
1256
|
immediately upon collection. C-139 agricultural privilege taxes |
1257
|
included on the statement provided pursuant to s. 196.31 shall |
1258
|
be due and collected on or prior to the next April 1 following |
1259
|
provision of the notice. Proceeds of the C-139 agricultural |
1260
|
privilege taxes shall be distributed by the tax collector to the |
1261
|
district. Each tax collector shall be paid a commission equal to |
1262
|
the actual cost of collection, not to exceed 2 percent, on the |
1263
|
amount of C-139 agricultural privilege taxes collected and |
1264
|
remitted. Notwithstanding any general law or special act to the |
1265
|
contrary, C-139 agricultural privilege taxes shall not be |
1266
|
included on the notice of proposed property taxes provided in s. |
1267
|
200.069. |
1268
|
(c)1.The initial C-139 agricultural privilege tax roll |
1269
|
shall be certified for the tax notices mailed in November 1994. |
1270
|
The C-139 agricultural privilege taxes for the tax notices |
1271
|
mailed in November 1994 through November 20022013shall be |
1272
|
computed by dividing $654,656 by the number of acres included on |
1273
|
the C-139 agricultural privilege tax roll for such year, |
1274
|
excluding any property located within the C-139 Annex. |
1275
|
2. The C-139 agricultural privilege tax for the tax |
1276
|
notices mailed in November 2003 through November 2013 shall be |
1277
|
computed by dividing $654,656 by the number of acres included on |
1278
|
the C-139 agricultural privilege tax roll for November 2001, |
1279
|
excluding any property located within the C-139 Annex. |
1280
|
3.The C-139 agricultural privilege taxes for the tax |
1281
|
notices mailed in November 2014 and thereafter shall be $1.80 |
1282
|
per acre. |
1283
|
(d) For purposes of this paragraph, "vegetable acreage" |
1284
|
means, for each tax year, any portion of a parcel of property |
1285
|
used for a period of not less than 8 months for the production |
1286
|
of vegetable crops, including sweet corn, during the 12 months |
1287
|
ended September 30 of the year preceding the tax year. Land |
1288
|
preparation, crop rotation, and fallow periods shall not |
1289
|
disqualify property from classification as vegetable acreage if |
1290
|
such property is actually used for the production of vegetable |
1291
|
crops. |
1292
|
1. If either the Governor, the President of the United |
1293
|
States, or the United States Department of Agriculture declares |
1294
|
the existence of a state of emergency or disaster resulting from |
1295
|
extreme natural conditions impairing the ability of vegetable |
1296
|
acreage to produce crops, payment of the C-139 agricultural |
1297
|
privilege taxes imposed for the privilege of conducting an |
1298
|
agricultural trade or business on such property shall be |
1299
|
deferred for a period of 1 year, and all subsequent annual |
1300
|
payments shall be deferred for the same period. |
1301
|
a. If the declaration occurs between April 1 and October |
1302
|
31, the C-139 agricultural privilege tax to be included on the |
1303
|
next annual tax notice will be deferred to the subsequent annual |
1304
|
tax notice. |
1305
|
b. If the declaration occurs between November 1 and March |
1306
|
31 and the C-139 agricultural privilege tax included on the most |
1307
|
recent tax notice has not been paid, such C-139 agricultural |
1308
|
privilege tax will be deferred to the next annual tax notice. |
1309
|
c. If the declaration occurs between November 1 and March |
1310
|
31 and the C-139 agricultural privilege tax included on the most |
1311
|
recent tax notice has been paid, the C-139 agricultural |
1312
|
privilege tax to be included on the next annual tax notice will |
1313
|
be deferred to the subsequent annual tax notice. |
1314
|
2. In the event payment of C-139 agricultural privilege |
1315
|
taxes is deferred pursuant to this paragraph, the district must |
1316
|
record a notice in the official records of each county in which |
1317
|
vegetable acreage subject to such deferment is located. The |
1318
|
recorded notice must describe each parcel of property as to |
1319
|
which C-139 agricultural privilege taxes have been deferred and |
1320
|
the amount deferred for such property. If all or any portion of |
1321
|
the property as to which C-139 agricultural privilege taxes have |
1322
|
been deferred ceases to be classified as agricultural under the |
1323
|
provisions of chapter 193 or otherwise subject to the C-139 |
1324
|
agricultural privilege tax, all deferred amounts must be |
1325
|
included on the tax notice for such property mailed in November |
1326
|
of the first tax year for which such property is not subject to |
1327
|
the C-139 agricultural privilege tax. After a property owner has |
1328
|
paid all outstanding C-139 agricultural privilege taxes, |
1329
|
including any deferred amounts, the district shall provide the |
1330
|
property owner with a recordable instrument evidencing the |
1331
|
payment of all outstanding amounts. |
1332
|
3. The owner, lessee, or other appropriate interestholder |
1333
|
shall file an application with the executive director of the |
1334
|
district prior to July 1 for classification of a portion of the |
1335
|
property as vegetable acreage on the C-139 agricultural |
1336
|
privilege tax roll to be certified for the tax notice mailed in |
1337
|
November of the same calendar year and shall have the burden of |
1338
|
proving the number of acres used for the production of vegetable |
1339
|
crops during the year in which incentive credits are determined |
1340
|
and the period of such use. The governing board of the district |
1341
|
shall deny or grant the application by resolution adopted prior |
1342
|
to or at the time of the adoption of its resolution certifying |
1343
|
the annual C-139 agricultural privilege tax roll to the |
1344
|
appropriate tax collector. |
1345
|
4. This paragraph does not relieve vegetable acreage from |
1346
|
the performance of best management practices specified in |
1347
|
chapter 40E-63, Florida Administrative Code. |
1348
|
(e) Any owner, lessee, or other appropriate interestholder |
1349
|
of property subject to the C-139 agricultural privilege tax may |
1350
|
contest the C-139 agricultural privilege tax by filing an action |
1351
|
in circuit court. |
1352
|
1. No action may be brought to contest the C-139 |
1353
|
agricultural privilege tax after 60 days from the date the tax |
1354
|
notice that includes the C-139 agricultural privilege tax is |
1355
|
mailed by the tax collector. Before an action to contest the C- |
1356
|
139 agricultural privilege tax may be brought, the taxpayer |
1357
|
shall pay to the tax collector the amount of the C-139 |
1358
|
agricultural privilege tax which the taxpayer admits in good |
1359
|
faith to be owing. The tax collector shall issue a receipt for |
1360
|
the payment and the receipt shall be filed with the complaint. |
1361
|
Payment of an C-139 agricultural privilege tax shall not be |
1362
|
deemed an admission that such tax was due and shall not |
1363
|
prejudice the right to bring a timely action to challenge such |
1364
|
tax and seek a refund. No action to contest the C-139 |
1365
|
agricultural privilege tax may be maintained, and such action |
1366
|
shall be dismissed, unless all C-139 agricultural privilege |
1367
|
taxes imposed in years after the action is brought, which the |
1368
|
taxpayer in good faith admits to be owing, are paid before they |
1369
|
become delinquent. The requirements of this paragraph are |
1370
|
jurisdictional. |
1371
|
2. In any action involving a challenge of the C-139 |
1372
|
agricultural privilege tax, the court shall assess all costs. If |
1373
|
the court finds that the amount of tax owed by the taxpayer is |
1374
|
greater than the amount the taxpayer has in good faith admitted |
1375
|
and paid, it shall enter judgment against the taxpayer for the |
1376
|
deficiency and for interest on the deficiency at the rate of 12 |
1377
|
percent per year from the date the tax became delinquent. If it |
1378
|
finds that the amount of tax which the taxpayer has admitted to |
1379
|
be owing is grossly disproportionate to the amount of tax found |
1380
|
to be due and that the taxpayer's admission was not made in good |
1381
|
faith, the court shall also assess a penalty at the rate of 25 |
1382
|
percent of the deficiency per year from the date the tax became |
1383
|
delinquent. The court may issue injunctions to restrain the sale |
1384
|
of property for any C-139 agricultural privilege tax which |
1385
|
appears to be contrary to law or equity. |
1386
|
(f) Notwithstanding any contrary provisions in chapter |
1387
|
120, or any provision of any other law, an action in circuit |
1388
|
court shall be the exclusive remedy to challenge the assessment |
1389
|
of an C-139 agricultural privilege tax and owners of property |
1390
|
subject to the C-139 agricultural privilege tax shall have no |
1391
|
right or standing to initiate administrative proceedings under |
1392
|
chapter 120 to challenge the assessment of an C-139 agricultural |
1393
|
privilege tax including specifically, and without limitation, |
1394
|
the annual certification by the district governing board of the |
1395
|
C-139 agricultural privilege tax roll to the appropriate tax |
1396
|
collector, the denial of an application for exclusion from the |
1397
|
C-139 agricultural privilege tax, and the denial of any |
1398
|
application for classification as vegetable acreage, deferment |
1399
|
of payment for vegetable acreage, or correction of any alleged |
1400
|
error in the C-139 agricultural privilege tax roll. |
1401
|
(g) In recognition of the findings set forth in subsection |
1402
|
(1), the Legislature finds that the assessment and use of the C- |
1403
|
139 agricultural privilege tax is a matter of concern to all |
1404
|
areas of Florida and the Legislature intends this section to be |
1405
|
a general law authorization of the tax within the meaning of s. |
1406
|
9, Art. VII of the State Constitution. |
1407
|
(10) LONG-TERM COMPLIANCE PERMITS.--By December 31, 2006, |
1408
|
the department and the district shall take such action as may be |
1409
|
necessary to implement the pre-2006 projects and strategies of |
1410
|
the Long-Term Planso that water delivered to the Everglades |
1411
|
Protection Area achieves, in all parts of the Everglades |
1412
|
Protection Area,state water quality standards, including the |
1413
|
phosphorus criterion and moderating provisions, to the maximum |
1414
|
extent practicable. Under no circumstances shall the project or |
1415
|
strategy cause or contribute to violation of state water quality |
1416
|
standards, in all parts of the Everglades Protection Area. |
1417
|
(a) By December 31, 2003, the district shall submit to the |
1418
|
department an application forapermit modification to |
1419
|
incorporate proposed changes to the Everglades Construction |
1420
|
Project and other district works delivering water to the |
1421
|
Everglades Protection Area as needed to implement the pre-2006 |
1422
|
projects and strategies of the Long-Term Plan in all permits |
1423
|
issued by the department, includingandthe permits issued |
1424
|
pursuant to subsection (9). These changes shall be designed to |
1425
|
achieve state water quality standards, includingcompliance with |
1426
|
the phosphorus criterion and moderating provisions, to the |
1427
|
maximum extent practicable. Under no circumstances shall the |
1428
|
project or strategy cause or contribute to violation of state |
1429
|
water quality standards. During the implementation of the Long- |
1430
|
Term Plan, permits issued by the department shall be technology |
1431
|
based and shall not include numeric discharge limits as provided |
1432
|
in subparagraph (4)(e)3.the other state water quality standards |
1433
|
by December 31, 2006.
|
1434
|
(b) If the Everglades Construction Project or other |
1435
|
discharges to the Everglades Protection Area are not in |
1436
|
compliance with state water quality standards, the permit |
1437
|
application shall include: |
1438
|
1. A plan for achieving compliance with the phosphorus |
1439
|
criterion in the Everglades Protection Area. |
1440
|
2. A plan for achieving compliance in the Everglades |
1441
|
Protection Area with state water quality standards other than |
1442
|
the phosphorus criterion. |
1443
|
3. Proposed cost estimates for the plans referred to in |
1444
|
subparagraphs 1. and 2. |
1445
|
4. Proposed funding mechanisms for the plans referred to |
1446
|
in subparagraphs 1. and 2. |
1447
|
5. Proposed schedules for implementation of the plans |
1448
|
referred to in subparagraphs 1. and 2. |
1449
|
(c) If the Everglades Construction Project or other |
1450
|
discharges to the Everglades Protection Area are in compliance |
1451
|
with state water quality standards, including the phosphorus |
1452
|
criterion, the permit application shall include: |
1453
|
1. A plan for maintaining compliance with the phosphorus |
1454
|
criterion in the Everglades Protection Area. |
1455
|
2. A plan for maintaining compliance in the Everglades |
1456
|
Protection Area with state water quality standards other than |
1457
|
the phosphorus criterion. |
1458
|
(16) DEFINITION OF C-139 BASIN.--For purposes of this |
1459
|
section: |
1460
|
(a) "C-139 Basin" or "Basin" means the following described |
1461
|
property: beginning at the intersection of an easterly extension |
1462
|
of the south bank of Deer Fence Canal with the center line of |
1463
|
South Florida Water Management District's Levee 3 in Section 33, |
1464
|
Township 46 South, Range 34 East, Hendry County, Florida; |
1465
|
thence, westerly along said easterly extension and along the |
1466
|
South bank of said Deer Fence Canal to where it intersects the |
1467
|
center line of State Road 846 in Section 33, Township 46 South, |
1468
|
Range 32 East; thence, departing from said top of bank to the |
1469
|
center line of said State Road 846, westerly along said center |
1470
|
line of said State Road 846 to the West line of Section 4, |
1471
|
Township 47 South, Range 31 East; thence, northerly along the |
1472
|
West line of said section 4, and along the west lines of |
1473
|
Sections 33 and 28, Township 46 South, Range 31 East, to the |
1474
|
northwest corner of said Section 28; thence, easterly along the |
1475
|
North line of said Section 28 to the North one-quarter (N1/4) |
1476
|
corner of said Section 28; thence, northerly along the West line |
1477
|
of the Southeast one-quarter (SE1/4) of Section 21, Township 46 |
1478
|
South, Range 31 East, to the northwest corner of said Southeast |
1479
|
one-quarter (SE1/4) of Section 21; thence, easterly along the |
1480
|
North line of said Southeast one-quarter (SE1/4) of Section 21 to |
1481
|
the northeast corner of said Southeast one-quarter (SE1/4) of |
1482
|
Section 21; thence, northerly along the East line of said |
1483
|
Section 21 and the East line of Section 16, Township 46 South, |
1484
|
Range 31, East, to the northeast corner thereof; thence, |
1485
|
westerly along the North line of said Section 16, to the |
1486
|
northwest corner thereof; thence, northerly along the West line |
1487
|
of Sections 9 and 4, Township 46 South, Range 31, East, to the |
1488
|
northwest corner of said Section 4; thence, westerly along the |
1489
|
North lines of Section 5 and Section 6, Township 46 South, Range |
1490
|
31 East, to the South one-quarter (S1/4) corner of Section 31, |
1491
|
Township 45 South, Range 31 East; thence, northerly to the South |
1492
|
one-quarter (S1/4) corner of Section 30, Township 45 South, Range |
1493
|
31 East; thence, easterly along the South line of said Section |
1494
|
30 and the South lines of Sections 29 and 28, Township 45 South, |
1495
|
Range 31 East, to the Southeast corner of said Section 28; |
1496
|
thence, northerly along the East line of said Section 28 and the |
1497
|
East lines of Sections 21 and 16, Township 45 South, Range 31 |
1498
|
East, to the Northwest corner of the Southwest one-quarter of |
1499
|
the Southwest one-quarter (SW1/4 of the SW 1/4) of Section 15, |
1500
|
Township 45 South, Range 31 East; thence, northeasterly to the |
1501
|
east one-quarter (E1/4) corner of Section 15, Township 45 South, |
1502
|
Range 31 East; thence, northerly along the East line of said |
1503
|
Section 15, and the East line of Section 10, Township 45 South, |
1504
|
Range 31 East, to the center line of a road in the Northeast |
1505
|
one-quarter (NE1/4) of said Section 10; thence, generally |
1506
|
easterly and northeasterly along the center line of said road to |
1507
|
its intersection with the center line of State Road 832; thence, |
1508
|
easterly along said center line of said State Road 832 to its |
1509
|
intersection with the center line of State Road 833; thence, |
1510
|
northerly along said center line of said State Road 833 to the |
1511
|
north line of Section 9, Township 44 South, Range 32 East; |
1512
|
thence, easterly along the North line of said Section 9 and the |
1513
|
north lines of Sections 10, 11 and 12, Township 44 South, Range |
1514
|
32 East, to the northeast corner of Section 12, Township 44 |
1515
|
South, Range 32 East; thence, easterly along the North line of |
1516
|
Section 7, Township 44 South, Range 33 East, to the center line |
1517
|
of Flaghole Drainage District Levee, as it runs to the east near |
1518
|
the northwest corner of said Section 7, Township 44 South, Range |
1519
|
33 East; thence, easterly along said center line of the Flaghole |
1520
|
Drainage District Levee to where it meets the center line of |
1521
|
South Florida Water Management District's Levee 1 at Flag Hole |
1522
|
Road; thence, continue easterly along said center line of said |
1523
|
Levee 1 to where it turns south near the Northwest corner of |
1524
|
Section 12, Township 44 South, Range 33 East; thence, Southerly |
1525
|
along said center line of said Levee 1 to where the levee turns |
1526
|
east near the Southwest corner of said Section 12; thence, |
1527
|
easterly along said center line of said Levee 1 to where it |
1528
|
turns south near the Northeast corner of Section 17, Township 44 |
1529
|
South, Range 34 East; thence, southerly along said center line |
1530
|
of said Levee 1 and the center line of South Florida Water |
1531
|
Management District's Levee 2 to the intersection with the north |
1532
|
line of Section 33, Township 45 South, Range 34 East; thence, |
1533
|
easterly along the north line of said Section 33 to the |
1534
|
northeast corner of said Section 33; thence, southerly along the |
1535
|
east line of said Section 33 to the southeast corner of said |
1536
|
Section 33; thence, southerly along the east line of Section 4, |
1537
|
Township 46 South, Range 34 East to the southeast corner of said |
1538
|
Section 4; thence, westerly along the south line of said Section |
1539
|
4 to the intersection with the centerline of South Florida Water |
1540
|
Management District's Levee 2; thence, southerly along said |
1541
|
Levee 2 centerline and South Florida Water Management District's |
1542
|
Levee 3 centerline to the POINT OF BEGINNING. Sections 21, 28, |
1543
|
and 33, Township 46 South, Range 31 East, are not included |
1544
|
within the boundary of the C-139 Basin.
|
1545
|
(b) If the district issues permits in accordance with all |
1546
|
applicable rules allowing water from the "C-139 Annex" to flow |
1547
|
into the drainage system for the C-139 Basin, the C-139 Annex |
1548
|
shall be added to the C-139 Basin for all tax years thereafter, |
1549
|
commencing with the next C-139 agricultural privilege tax roll |
1550
|
certified after issuance of such permits. "C-139 Annex" means |
1551
|
the following described property: that part of the S.E. 1/4 of |
1552
|
Section 32, Township 46 South, Range 34 East and that portion of |
1553
|
Sections 5 and 6, Township 47 South, Range 34 East lying west of |
1554
|
the L-3 Canal and South of the Deer Fence Canal; all of Sections |
1555
|
7, 17, 18, 19, 20, 28, 29, 30, 31, 32, 33, and 34, and that |
1556
|
portion of Sections 8, 9, 16, 21, 22, 26, 27, 35, and 36 lying |
1557
|
south and west of the L-3 Canal, in Township 47 South, Range 34 |
1558
|
East; and all of Sections 2, 3, 4, 5, 6, 8, 9, 10, and 11 and |
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that portion of Section 1 lying south and west of the L-3 Canal |
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all in Township 48 South, Range 34 East. |
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(17) SHORT TITLE. This section shall be known as the |
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“Everglades Forever Act.”
|
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Section 2. Section 3 of chapter 96-412, Laws of Florida, |
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and section 84 of chapter 96-321, Laws of Florida, are repealed. |
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Section 3. This act shall take effect upon becoming a law. |