Senate Bill sb0672

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    Florida Senate - 2003                                   SB 672

    By Senator Bennett





    21-654-03

  1                      A bill to be entitled

  2         An act relating to district school taxation;

  3         amending s. 1011.71, F.S.; revising the

  4         expenditures that are authorized from the

  5         proceeds of district school taxes; providing

  6         for the rental or lease of certain buildings,

  7         certain payments for libraries, and the

  8         servicing of payments for certain certificates

  9         of participation; providing an effective date.

10  

11  Be It Enacted by the Legislature of the State of Florida:

12  

13         Section 1.  Subsections (2) and (5) of section 1011.71,

14  Florida Statutes, are amended to read:

15         1011.71  District school tax.--

16         (2)  In addition to the maximum millage levy as

17  provided in subsection (1), each school board may levy not

18  more than 2 mills against the taxable value for school

19  purposes to fund:

20         (a)  New construction and remodeling projects, as set

21  forth in s. 1013.64(3)(b) and (6)(b) and included in the

22  district's educational plant survey pursuant to s. 1013.31,

23  without regard to prioritization, sites and site improvement

24  or expansion to new sites, existing sites, auxiliary

25  facilities, athletic facilities, or ancillary facilities.

26         (b)  Maintenance, renovation, and repair of existing

27  school plants or of leased facilities to correct deficiencies

28  pursuant to s. 1013.15(2).

29         (c)  The purchase, lease-purchase, or lease of school

30  buses; drivers' education vehicles; motor vehicles used for

31  the maintenance or operation of plants and equipment; security

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    Florida Senate - 2003                                   SB 672
    21-654-03




 1  vehicles; or vehicles used in storing or distributing

 2  materials and equipment.

 3         (d)  The purchase, lease-purchase, or lease of new and

 4  replacement equipment.

 5         (e)  Payments for educational facilities and sites due

 6  under a lease-purchase agreement entered into by a district

 7  school board pursuant to s. 1003.02(1)(f) or s. 1013.15(2),

 8  not exceeding, in the aggregate, an amount equal to

 9  three-fourths of the proceeds from the millage levied by a

10  district school board pursuant to this subsection.

11         (f)  Payment of loans approved pursuant to ss. 1011.14

12  and 1011.15.

13         (g)  Payment of costs directly related to complying

14  with state and federal environmental statutes, rules, and

15  regulations governing school facilities, as well as the cost

16  of property and casualty insurance.

17         (h)  Payment of costs of leasing relocatable

18  educational facilities, of renting or leasing educational

19  facilities and sites pursuant to s. 1013.15(2), or of renting

20  or leasing buildings or space within existing buildings

21  pursuant to s. 1013.15(4).

22         (i)  The rental or lease of existing buildings, or

23  space within existing buildings, which were originally

24  constructed or used for purposes other than education for the

25  purpose of converting the buildings for use as educational

26  facilities.

27         (j)  Payment for collections for new or expanded

28  libraries or media centers.

29         (k)  The servicing of payments related to certificates

30  of participation issued before July 1, 2003. Costs associated

31  with the lease-purchase of equipment, educational plants, and

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    Florida Senate - 2003                                   SB 672
    21-654-03




 1  school buses may include the issuance of certificates of

 2  participation on or after July 1, 2003, and the servicing of

 3  payments related to certificates so issued.

 4  

 5  Violations of these expenditure provisions shall result in an

 6  equal dollar reduction in the Florida Education Finance

 7  Program (FEFP) funds for the violating district in the fiscal

 8  year following the audit citation.

 9         (5)(a)  It is the intent of the Legislature that, by

10  July 1, 2003, revenue generated by the millage levy authorized

11  by subsection (2) should be used only for the costs of

12  construction, renovation, remodeling, maintenance, and repair

13  of the educational plant; for the purchase, lease, or

14  lease-purchase of equipment, educational plants, and

15  construction materials directly related to the delivery of

16  student instruction; for the rental or lease of existing

17  buildings, or space within existing buildings, originally

18  constructed or used for purposes other than education, for

19  conversion to use as educational facilities; for the opening

20  day collection for the library media center of a new school;

21  for the purchase, lease-purchase, or lease of school buses;

22  and for servicing of payments related to certificates of

23  participation issued for any purpose prior to the effective

24  date of this act. Costs associated with the lease-purchase of

25  equipment, educational plants, and school buses may include

26  the issuance of certificates of participation on or after the

27  effective date of this act and the servicing of payments

28  related to certificates so issued. For purposes of this

29  section, "maintenance and repair" is defined in s. 1013.01.

30         (b)  For purposes not delineated in paragraph (a) for

31  which proceeds received from millage levied under subsection

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    Florida Senate - 2003                                   SB 672
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 1  (2) may be legally expended, a district school board may spend

 2  no more than the following percentages of the amount the

 3  district spent for these purposes in fiscal year 1995-1996:

 4         1.  In fiscal year 2000-2001, 40 percent.

 5         2.  In fiscal year 2001-2002, 25 percent.

 6         3.  In fiscal year 2002-2003, 10 percent.

 7         c)  Beginning July 1, 2003, revenue generated by the

 8  millage levy authorized by subsection (2) must be used only

 9  for the purposes delineated in paragraph (a).

10         (d)  Notwithstanding any other provision of this

11  subsection, if through its adopted educational facilities plan

12  a district has clearly identified the need for an ancillary

13  plant, has provided opportunity for public input as to the

14  relative value of the ancillary plant versus an educational

15  plant, and has obtained public approval, the district may use

16  revenue generated by the millage levy authorized by subsection

17  (2) for the acquisition, construction, renovation, remodeling,

18  maintenance, or repair of an ancillary plant.

19  

20  A district that violates these expenditure restrictions shall

21  have an equal dollar reduction in funds appropriated to the

22  district under s. 1011.62 in the fiscal year following the

23  audit citation. the expenditure restrictions do not apply to

24  any school district that certifies to the Commissioner of

25  Education that all of the district's instructional space needs

26  for the next 5 years can be met from capital outlay sources

27  that the district reasonably expects to receive during the

28  next 5 years or from alternative scheduling or construction,

29  leasing, rezoning, or technological methodologies that exhibit

30  sound management.

31         Section 2.  This act shall take effect July 1, 2003.

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    Florida Senate - 2003                                   SB 672
    21-654-03




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 2                          SENATE SUMMARY

 3    Revises the expenditures that may be made from district
      school taxes. Deletes certain authorized expenditures and
 4    allows expenditures for the rental or lease of certain
      buildings, payments for libraries or media centers, and
 5    payments associated with servicing certificates of
      participation.
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