ENROLLED HB 0811, Engrossed 1 |
2003 Legislature |
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A bill to be entitled |
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An act relating to Palm Beach County; amending ch. 92-264, |
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Laws of Florida; providing for notice of non-ad valorem |
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assessments; 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. Section 2 of chapter 92-264, Laws of Florida, |
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is amended to read: |
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Section 2. Non-ad valorem assessments itemized.--Taxing |
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authorities levying and collecting non-ad valorem assessments |
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pursuant to s. 197.363 or s. 197.3632, Florida Statutes, shall, |
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no later than August 1 of each year, provide to the property |
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appraiser the assessment rate expressed in dollars and cents per |
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unit of assessment, the associated assessment amount and the |
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purpose of the assessment. The property appraiser shall utilize |
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this information in preparing the notice of proposed property |
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taxes pursuant to s. 200.069, Florida Statutes. In addition to |
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the information required in the notice required by s. 200.069, |
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Florida Statutes, the property appraiser shall include non-ad |
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valorem assessments levied pursuant to s. 197.363 or s. |
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197.3632, Florida Statutes, as separate, itemized entries within |
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a mailing of the property appraiser made pursuant to s. 200.069, |
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Florida Statutes, and this act, as amended. Inclusion of the |
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non-ad valorem assessment in the mailing made pursuant to s. |
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200.069, Florida Statutes, shall constitute satisfaction of any |
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notice or mailing required under s. 197.3632(4)(b), Florida |
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Statutes, unless one of the following circumstances apply:
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(1) The non-ad valorem assessment is being levied for the |
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first time;
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(2) The local government’s boundaries have changed, unless |
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all newly affected property owners have provided written consent |
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for such assessment to the local governing board;
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(3) There is a change in the purpose for the assessment or |
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use of the revenue from such assessment; or
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(4) The non-ad valorem assessment is increased beyond the |
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maximum rate authorized by law or judicial decree at the time of |
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initial imposition.
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A change in the assessment rate which does not increase the |
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assessment beyond the maximum rate authorized by law shall not |
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require the mailing of a notice, other than that made pursuant |
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to s. 200.069, Florida Statutes. |
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Section 2. This act shall take effect upon becoming a law. |