|
|||
| 1 | A bill to be entitled | ||
| 2 | An act relating to Palm Beach County; amending ch. 92-264, | ||
| 3 | Laws of Florida; providing for notice of non-ad valorem | ||
| 4 | assessments; providing an effective date. | ||
| 5 | |||
| 6 | Be It Enacted by the Legislature of the State of Florida: | ||
| 7 | |||
| 8 | Section 1. Section 2 of chapter 92-264, Laws of Florida, | ||
| 9 | is amended to read: | ||
| 10 | Section 2. Non-ad valorem assessments itemized.--Taxing | ||
| 11 | authorities levying and collecting non-ad valorem assessments | ||
| 12 | pursuant to s. 197.363 or s. 197.3632, Florida Statutes, shall, | ||
| 13 | no later than August 1 of each year, provide to the property | ||
| 14 | appraiser the assessment rate expressed in dollars and cents per | ||
| 15 | unit of assessment, the associated assessment amount and the | ||
| 16 | purpose of the assessment. The property appraiser shall utilize | ||
| 17 | this information in preparing the notice of proposed property | ||
| 18 | taxes pursuant to s. 200.069, Florida Statutes. In addition to | ||
| 19 | the information required in the notice required by s. 200.069, | ||
| 20 | Florida Statutes, the property appraiser shall include non-ad | ||
| 21 | valorem assessments levied pursuant to s. 197.363 or s. | ||
| 22 | 197.3632, Florida Statutes, as separate, itemized entries. | ||
| 23 | Notice of non-ad valorem assessments contained within a mailing | ||
| 24 | of the property appraiser made pursuant to s. 200.069, Florida | ||
| 25 | Statutes, and this act, as amended, shall constitute | ||
| 26 | satisfaction of the mailing notice required by s. | ||
| 27 | 197.3632(4)(b). | ||
| 28 | Section 2. This act shall take effect upon becoming a law. | ||