HB 0811 2003
1	CHAMBER ACTION
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6	The Committee on Finance & Tax recommends the following:
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8	Committee Substitute
9	Remove the entire bill and insert:
10	A bill to be entitled
11	An act relating to Palm Beach County; amending ch. 92-264,
12	Laws of Florida; providing for notice of non-ad valorem
13	assessments; providing an effective date.
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15	Be It Enacted by the Legislature of the State of Florida:
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17	Section 1. Section 2 of chapter 92-264, Laws of Florida,
18	is amended to read:
19	Section 2. Non-ad valorem assessments itemized.--Taxing
20	authorities levying and collecting non-ad valorem assessments
21	pursuant to s. 197.363 or s. 197.3632, Florida Statutes, shall,
22	no later than August 1 of each year, provide to the property
23	appraiser the assessment rate expressed in dollars and cents per
24	unit of assessment, the associated assessment amount and the
25	purpose of the assessment. The property appraiser shall utilize
26	this information in preparing the notice of proposed property
27	taxes pursuant to s. 200.069, Florida Statutes. In addition to
28	the information required in the notice required by s. 200.069,
29	Florida Statutes, the property appraiser shall include non-ad
30	valorem assessments levied pursuant to s. 197.363 or s.
31	197.3632, Florida Statutes, as separate, itemized entries within
32	a mailing of the property appraiser made pursuant to s. 200.069,
33	Florida Statutes, and this act, as amended. Inclusion of the
34	non-ad valorem assessment in the mailing made pursuant to s.
35	200.069, Florida Statutes, shall constitute satisfaction of any
36	notice or mailing required under s. 197.3632(4)(b), Florida
37	Statutes, unless one of the following circumstances apply:
38	(1) The non-ad valorem assessment is being levied for the
39	first time;
40	(2) The local government’s boundaries have changed, unless
41	all newly affected property owners have provided written consent
42	for such assessment to the local governing board;
43	(3) There is a change in the purpose for the assessment or
44	use of the revenue from such assessment; or
45	(4) The non-ad valorem assessment is increased beyond the
46	maximum rate authorized by law or judicial decree at the time of
47	initial imposition.
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49	A change in the assessment rate which does not increase the
50	assessment beyond the maximum rate authorized by law shall not
51	require the mailing of a notice, other than that made pursuant
52	to s. 200.069, Florida Statutes.
53	Section 2. This act shall take effect upon becoming a law.