HB 0019A 2003
1	A bill to be entitled
2	An act relating to the environment; amending s. 211.3103,
3	F.S.; revising the distribution of the excise tax on the
4	severance of phosphate rock; setting the tax rate for
5	specified periods; revising provisions with respect to
6	application of the tax to the total production of the
7	producer; revising dates with respect to calculation of
8	the base rate adjustment for phosphate rock; setting a
9	minimum base-rate limit; providing for review of the
10	distribution of the tax by a specified date; amending s.
11	373.414, F.S.; revising conditions under which wetlands
12	reclamation activities for phosphate and heavy minerals
13	mining are considered appropriate mitigation under pt. IV
14	of ch. 373, F.S.; requiring the Department of
15	Environmental Protection to study cumulative impacts of
16	changes in landform and hydrology in the Peace River
17	Basin; providing study requirements; requiring the
18	department to prepare and adopt a resource management plan
19	for the Peace River Basin; providing plan requirements;
20	providing for submission of the plan by a specified date;
21	authorizing the department to use specified funds from the
22	Nonmandatory Land Reclamation Trust Fund to prepare the
23	study and plan; authorizing the department to establish a
24	technical advisory committee for specified purposes;
25	amending s. 378.021, F.S.; requiring the Department of
26	Environmental Protection to amend the master reclamation
27	plan that provides guidelines for the reclamation of
28	specified lands mined or disturbed by the severance of
29	phosphate rock and not subject to mandatory reclamation;
30	providing additional criteria to be included in the
31	amended master reclamation plan; amending s. 378.031,
32	F.S.; clarifying provisions with respect to legislative
33	intent to provide economic incentives for reclamation or
34	acquisition of nonmandatory lands; amending s. 378.035,
35	F.S.; revising provisions relating to the use of funds in
36	the Nonmandatory Land Reclamation Trust Fund; deleting
37	obsolete provisions; deleting provisions relating to the
38	deposit and use of funds derived from registration fees
39	under the phosphogypsum management program; revising the
40	date after which the Department of Environmental
41	Protection may not accept applications for nonmandatory
42	land reclamation programs; eliminating requirements with
43	respect to a specified report of the Bureau of Mine
44	Reclamation; authorizing the department to petition the
45	State Board of Administration for the issuance of bonds;
46	setting a limit on the total amount of such bonds;
47	providing for use of revenues derived from such bonds;
48	amending s. 378.036, F.S.; authorizing specified entities
49	to form a nonprofit corporation the purpose of which
50	includes creating plans for and assisting in the
51	development of recreational opportunities on lands mined
52	for phosphate; providing composition, organization, and
53	responsibilities of the corporation; requiring a report;
54	providing for dissolution of the corporation; providing
55	for reversion of funds and tangible assets of the
56	corporation; amending s. 378.101, F.S.; requiring the
57	Florida Institute of Phosphate Research to conduct a
58	specified bench and pilot scale study; providing an
59	appropriation to fund the study; amending s. 378.212,
60	F.S.; providing an additional reason for the granting of a
61	variance from pt. III of ch. 378, F.S., relating to
62	phosphate land reclamation; creating s. 403.0613, F.S.,
63	the "Environmental Good Samaritan Act"; providing immunity
64	from civil liability for specified persons and entities in
65	the event of a declared actual or impending environmental
66	emergency; providing applicability; creating s. 403.162,
67	F.S.; providing civil remedy to the Department of
68	Environmental Protection in the event that an owner or
69	operator fails to abate a release or threatened release of
70	any hazardous substance, pollutant, or contaminant, or
71	abate an imminent danger to the environment or to public
72	health, and the department expends a specified amount on
73	such abatement; providing procedure and requirements with
74	respect thereto; amending s. 403.4154, F.S.; providing a
75	third degree felony penalty for willfully, knowingly, or
76	with reckless indifference or gross carelessness making
77	specified distributions prior to correction of
78	noncompliance with departmental rules requiring
79	demonstration of financial responsibility with respect to
80	closure of a phosphogypsum stack or stack system;
81	providing a specified fine and term of imprisonment;
82	providing that the failure of an owner or operator of a
83	phosphogypsum stack system to comply with department rules
84	requiring demonstration of financial responsibility with
85	respect to closure may be considered by the department as
86	evidence that a phosphogypsum stack poses an imminent
87	hazard for purposes of initiating actions to abate or
88	reduce the hazard; deleting provisions that provide for
89	the refund of specified fee payments to the owner of a
90	closed phosphogypsum stack; requiring the Department of
91	Environmental Protection, by a specified date, to initiate
92	rulemaking to require that phosphogypsum stack system
93	operation plans be amended to add an interim stack system
94	management plan; providing plan requirements; requiring
95	the department, by a specified date, to initiate
96	rulemaking to require that general plans and schedules for
97	the closure of phosphogypsum stack systems include
98	specified components; requiring the department to revise
99	specified administrative rules to require the owner or
100	operator of a phosphogypsum stack system to demonstrate
101	financial responsibility for the costs of terminal closure
102	in a manner that protects the environment and the public
103	health and safety; amending s. 403.4155, F.S.; requiring
104	the Department of Environmental Protection to revise
105	specified administrative rules to require the owner or
106	operator of a phosphogypsum stack system to demonstrate
107	financial responsibility for the costs of terminal closure
108	of the phosphogypsum stack system in a manner that
109	protects the environment and the public health and safety;
110	providing minimum requirements for such rules; providing
111	severability; providing for construction of the act in
112	pari materia with laws enacted during the Regular Session
113	of the Legislature; providing an effective date.
114
115	Be It Enacted by the Legislature of the State of Florida:
116
117	Section 1. Section 211.3103, Florida Statutes, is amended
118	to read:
119	211.3103 Levy of tax on severance of phosphate rock; rate,
120	basis, and distribution of tax.--
121	(1) There is hereby levied an excise tax upon every person
122	engaging in the business of severing phosphate rock from the
123	soils or waters of this state for commercial use. The tax shall
124	be collected, administered, and enforced by the department.
125	(2) Beginning July 1, 2003, the proceeds of all taxes,
126	interest, and penalties imposed under this section shall be paid
127	into the State Treasury as follows:
128	(a) The first $10 million of the revenue collected from
129	the tax during each fiscal year shall be paid to the credit of
130	the Conservation and Recreation Lands Trust Fund.
131	(b) $11.14 million shall be paid to the credit of the
132	General Revenue Fund.
133	(c) $2.7 million of the revenue collected from the tax
134	during each fiscal year shall be applied to the purchase of a
135	surety bond or a policy of insurance, the proceeds of which
136	would pay the cost of restoration, reclamation, and cleanup of
137	any phosphogypsum stack system and phosphate mining activities
138	in the event that an operator or permittee thereof has been
139	subject to a final order of bankruptcy and all funds available
140	therefrom are determined to be inadequate to accomplish such
141	restoration, reclamation, and cleanup. Nothing in this section
142	shall be construed to imply that such operator or permittee is
143	thereby relieved of its obligations or relieved of any
144	liabilities pursuant to any other remedies at law,
145	administrative remedies, statutory remedies, or remedies
146	pursuant to bankruptcy law. The department shall adopt rules to
147	implement the provisions of this paragraph, including the
148	purchase and oversight of the bond or policy.
149	(d) The remaining revenue collected from the tax during
150	the fiscal year, after the required payment under paragraphs (a)
151	and (b), shall be paid into the State Treasury as follows:
152	1. To the credit of the Nonmandatory Land Reclamation
153	Trust Fund, 51 percent.
154	2. For payment to counties in proportion to the number of
155	tons of phosphate rock produced from a phosphate rock matrix
156	located within such political boundary, 25 percent. The
157	department shall distribute this portion of the proceeds
158	annually based on production information reported by the
159	producers on the annual returns for the taxable year.
160	3. To the credit of the Phosphate Research Trust Fund in
161	the Department of Education, Division of Universities, 14
162	percent.
163	4. To the credit of the Minerals Trust Fund, 10 percent or
164	$3.5 million, whichever is greater.
165	(d) Funds distributed pursuant to subparagraph(c)2. shall
166	be used for the following purposes:
167	1. Planning, preparing, and financing of infrastructure
168	projects for job creation and capital investment, especially
169	those infrastructure projects related to industrial and
170	commercial sites. Infrastructure investments may include the
171	following public or public-private partnership facilities:
172	a. Stormwater systems;
173	b. Telecommunications facilities;
174	c. Roads or other remedies to transportation impediments;
175	d. Nature-based tourism facilities; or
176	e. Other physical requirements necessary to facilitate
177	trade and economic development activities.
178	2. Maximizing the use of federal, local, and private
179	resources, including, but not limited to, those available under
180	the Small Cities Community Development Block Grant Program.
181	3. Projects that improve inadequate infrastructure that
182	has resulted in regulatory action that prohibits economic or
183	community growth, provided such projects are related to specific
184	job creation or job retention opportunities.
185	(2) The proceeds of all taxes, interest, and penalties
186	imposed under this section shall be paid into the State Treasury
187	through June 30, 1995, as follows:
188	(a) The first $10 million in revenue collected from the
189	tax during each fiscal year shall be paid to the credit of the
190	Conservation and Recreation Lands Trust Fund.
191	(b) The remaining revenues collected from the tax during
192	that fiscal year, after the required payment under paragraph
193	(a), shall be paid into the State Treasury as follows:
194	1. To the credit of the General Revenue Fund of the state,
195	60 percent. However, from this amount the amounts of $7.4
196	million, $8.2 million, and $8.1 million, respectively, shall be
197	transferred to the Nonmandatory Land Reclamation Trust Fund on
198	January 1, 1993, January 1, 1994, and January 1, 1995.
199	2. To the credit of the Nonmandatory Land Reclamation
200	Trust Fund which is established for reclamation and acquisition
201	of unreclaimed lands disturbed by phosphate mining and not
202	subject to mandatory reclamation, 20 percent.
203	3. To the credit of the Phosphate Research Trust Fund in
204	the Department of Education, Division of Universities, to carry
205	out the purposes set forth in s. 378.101, 10 percent.
206	4. For payment to counties in proportion to the number of
207	tons of phosphate rock produced from a phosphate rock matrix
208	located within such political boundary, 10 percent. The
209	department shall distribute this portion of the proceeds
210	annually based on production information reported by producers
211	on the annual returns for the taxable year. Any such proceeds
212	received by a county shall be used only for phosphate-related
213	expenses.
214	(3) Beginning July 1, 1995, the proceeds of all taxes,
215	interest, and penalties imposed under this section shall be paid
216	into the State Treasury as follows:
217	(a) The first $10 million in revenue collected from the
218	tax during each fiscal year shall be paid to the credit of the
219	Conservation and Recreation Lands Trust Fund.
220	(b) The remaining revenues collected from the tax during
221	that fiscal year, after the required payment under paragraph
222	(a), shall be paid into the State Treasury as follows:
223	1. To the credit of the General Revenue Fund of the state,
224	58 percent.
225	2. To the credit of the Nonmandatory Land Reclamation
226	Trust Fund for reclamation and acquisition of unreclaimed lands
227	disturbed by phosphate mining and not subject to mandatory
228	reclamation, 14.5 percent.
229	3. To the credit of the Phosphate Research Trust Fund in
230	the Department of Education, Division of Universities, to carry
231	out the purposes set forth in s. 378.101, 10 percent.
232	4. For payment to counties in proportion to the number of
233	tons of phosphate rock produced from a phosphate rock matrix
234	located within such political boundary, 10 percent. The
235	department shall distribute this portion of the proceeds
236	annually based on production information reported by producers
237	on the annual returns for the taxable year. Any such proceeds
238	received by a county shall be used only for phosphate-related
239	expenses.
240	5. To the credit of the Minerals Trust Fund, 7.5 percent.
241	(4) If the base rate is reduced pursuant to paragraph
242	(5)(c), then the proceeds of the tax shall be paid into the
243	State Treasury as follows:
244	(a) The first $10 million in revenue collected from the
245	tax during each fiscal year shall be paid to the credit of the
246	Conservation and Recreation Lands Trust Fund.
247	(b) The remaining revenues collected from the tax during
248	that fiscal year, after the required payment under paragraph
249	(a), shall be paid into the State Treasury as follows:
250	1. To the credit of the General Revenue Fund of the state,
251	55.15 percent.
252	2. To the credit of the Phosphate Research Trust Fund in
253	the Department of Education, Division of Universities, 12.5
254	percent.
255	3. For payment to counties in proportion to the number of
256	tons of phosphate rock produced from a phosphate rock matrix
257	located within such political boundary, 18 percent. The
258	department shall distribute this portion of the proceeds
259	annually based on production information reported by producers
260	on the annual returns for the taxable year. Any such proceeds
261	received by a county shall be used only for phosphate-related
262	expenses.
263	4. To the credit of the Minerals Trust Fund, 14.35
264	percent.
265	(3) Beginning July 1, 2003, the tax rate shall be the base
266	rate of $1.62 per ton severed.
267	(4) Beginning July 1, 2004, and annually thereafter, the
268	tax rate shall be the base rate times the base rate adjustment
269	of the tax years as calculated by the department in accordance
270	with subsection (6).
271	(5) The excise tax levied by this section shall apply to
272	the total production of the producer during the taxable year,
273	measured on the basis of bone-dry tons produced at the point of
274	severance, subject to the following rates:
275	(a) Beginning July 1, 1987, to December 31, 1987, the tax
276	rate shall be $1.79 per ton severed.
277	(b) For 1988, the tax rate shall be the base rate of $1.35
278	per ton severed.
279	(c) For 1989 and subsequent years, the tax rate shall be
280	the base rate times the base rate adjustment for the tax year as
281	calculated by the department in accordance with subsection (6).
282	However, for 2000 and subsequent taxable years, the base rate
283	shall be reduced by 20 percent, unless additional funding of the
284	Nonmandatory Land Reclamation Trust Fund is approved by law.
285	(6)(a) On or before March 30, 20041989, and annually
286	thereafter, the department shall calculate the base rate
287	adjustment, if any, for phosphate rock based on the change in
288	the unadjusted annual producer price index for the prior
289	calendar year in relation to the unadjusted annual producer
290	price index for calendar year 19991987.
291	(b) For the purposes of determining the base rate
292	adjustment for any year, the base rate adjustment shall be a
293	fraction, the numerator of which is the unadjusted annual
294	producer price index for the prior calendar year and the
295	denominator of which is the unadjusted annual producer price
296	index for calendar year 19991987.
297	(c) The department shall provide the base rate, the base
298	rate adjustment, and the resulting tax rate to affected
299	producers by written notice on or before April 15 of the current
300	year.
301	(d) If the producer price index for phosphate rock primary
302	products is substantially revised, the department shall make
303	appropriate adjustment in the method used to compute the base
304	rate adjustment under this subsection which will produce results
305	reasonably consistent with the result which would have been
306	obtained if the producer price index for phosphate rock primary
307	products had not been revised. However, the base rate shall not
308	be less than $1.56 per ton severed.
309	(e) In the event the producer price index for phosphate
310	rock primary products is discontinued, then a comparable index
311	shall be selected by the department and adopted by rule.
312	(7) The excise tax levied on the severance of phosphate
313	rock shall be in addition to any ad valorem taxes levied upon
314	the separately assessed mineral interest in the real property
315	upon which the site of severance is located, or any other tax,
316	permit, or license fee imposed by the state or its political
317	subdivisions.
318	(8) The tax levied by this section shall be collected in
319	the manner prescribed in s. 211.33.
320	(9) The provisions of subsection (2) shall be reviewed by
321	the legislature prior to July 1, 2006. Should no change to the
322	provisions in subsection (2) be made prior to July 1, 2006, the
323	provisions in subsection(2) shall remain in effect.
324	Section 2. Subsections (6) and (8) of section 373.414,
325	Florida Statutes, are amended to read:
326	373.414 Additional criteria for activities in surface
327	waters and wetlands.--
328	(6)(a) The Legislature recognizes that some mining
329	activities that may occur in waters of the state must leave a
330	deep pit as part of the reclamation. Such deep pits may not meet
331	the established water quality standard for dissolved oxygen
332	below the surficial layers. Where such mining activities
333	otherwise meet the permitting criteria contained in this
334	section, such activities may be eligible for a variance from the
335	established water quality standard for dissolved oxygen within
336	the lower layers of the reclaimed pit.
337	(b) Wetlands reclamation activities for phosphate and
338	heavy minerals mining undertaken pursuant to chapter 378 shall
339	be considered appropriate mitigation for this part if they
340	maintain or improve the water quality and the function of the
341	biological systems present at the site prior to the commencement
342	of mining activities and the requirements of subsection (8) are
343	met.
344	(c) Wetlands reclamation activities for fuller's earth
345	mining undertaken pursuant to chapter 378 shall be considered
346	appropriate mitigation for this part if they maintain or improve
347	the water quality and the function of the biological systems
348	present at the site prior to the commencement of mining
349	activities, unless the site features make such reclamation
350	impracticable, in which case the reclamation must offset the
351	regulated activities' adverse impacts on surface waters and
352	wetlands.
353	(d) Onsite reclamation of the mine pit for limerock and
354	sand mining shall be conducted in accordance with the
355	requirements of chapter 378.
356	1. Mitigation activities for limerock and sand mining must
357	offset the regulated activities' adverse impacts on surface
358	waters and wetlands. Mitigation activities shall be located on
359	site, unless onsite mitigation activities are not feasible, in
360	which case, offsite mitigation as close to the activities as
361	possible shall be required. However, mitigation banking may be
362	an acceptable form of mitigation, whether on or off site, as
363	judged on a case-by-case basis.
364	2. The ratio of mitigation-to-wetlands loss shall be
365	determined on a case-by-case basis and shall be based on the
366	quality of the wetland to be impacted and the type of mitigation
367	proposed.
368	(8)(a) The governing board or the department, in deciding
369	whether to grant or deny a permit for an activity regulated
370	under this part shall consider the cumulative impacts upon
371	surface water and wetlands, as delineated in s. 373.421(1),
372	within the same drainage basin as defined in s. 373.403(9), of:
373	1. The activity for which the permit is sought.
374	2. Projects which are existing or activities regulated
375	under this part which are under construction or projects for
376	which permits or determinations pursuant to s. 373.421 or s.
377	403.914 have been sought.
378	3. Activities which are under review, approved, or vested
379	pursuant to s. 380.06, or other activities regulated under this
380	part which may reasonably be expected to be located within
381	surface waters or wetlands, as delineated in s. 373.421(1), in
382	the same drainage basin as defined in s. 373.403(9), based upon
383	the comprehensive plans, adopted pursuant to chapter 163, of the
384	local governments having jurisdiction over the activities, or
385	applicable land use restrictions and regulations.
386	(b) If an applicant proposes mitigation within the same
387	drainage basin as the adverse impacts to be mitigated, and if
388	the mitigation offsets these adverse impacts, the governing
389	board and department shall consider the regulated activity to
390	meet the cumulative impact requirements of paragraph (a).
391	However:,
392	1. The department, in consultation with the Southwest
393	Florida Water Management District, shall study cumulative
394	impacts of changes in landform and hydrology in the Peace River
395	Basin. The study shall evaluate cumulative impacts of activities
396	conducted in the Peace River Basin prior to state regulation, or
397	pursuant to an exemption, a permit, or a reclamation plan on
398	water resources of the basin, including surface waters,
399	groundwaters, fisheries, aquatic and estuarine habitat, and
400	water supplies. The study shall also include an evaluation of
401	the effectiveness of existing regulatory programs in avoiding,
402	minimizing, mitigating, or compensating for cumulative impacts
403	on water resources of the basin.
404	2. Upon completion of the study, the department shall
405	prepare and adopt a resource management plan for the Peace River
406	Basin to minimize existing and future adverse cumulative impacts
407	to water resources of the basin, including surface waters,
408	groundwaters, wetlands, fisheries, aquatic and estuarine
409	habitat, and water supplies. The plan shall identify regulatory
410	and nonregulatory actions to minimize existing and future
411	adverse cumulative impacts identified in the study and, where
412	appropriate, shall also recommend statutory changes to improve
413	regulatory programs to minimize cumulative impacts to water
414	resources of the basin.
415	3. The resource management plan shall be submitted to the
416	Governor, the Speaker of the House of Representatives, and the
417	President of the Senate no later than January 1, 2005.
418	4. The department may use up to $750,000 from the
419	Nonmandatory Land Reclamation Trust Fund to prepare the study
420	and plan required in this section.
421	5. The department may establish a technical advisory
422	committee to assist the department in developing a plan of
423	study, reviewing interim findings, and reviewing final
424	recommendations. The technical advisory committee may include
425	representatives from the following interests in the Peace River
426	Basin: industrial, mining, agriculture, development,
427	environmental, fishing, regional water supply, and local
428	government.
429
430	This paragraph may not be construed to prohibit mitigation
431	outside the drainage basin which offsets the adverse impacts
432	within the drainage basin.
433	Section 3. Section 378.021, Florida Statutes, is amended
434	to read:
435	378.021 Master reclamation plan.--
436	(1) The Department of Environmental ProtectionNatural
437	Resources shall amend theadopt by rule, as expeditiously as
438	possible upon receipt of the report of the Land Use Advisory
439	Committee, a master reclamation plan that providesto provide
440	guidelines for the reclamation of lands mined or disturbed by
441	the severance of phosphate rock prior to July 1, 1975, which
442	lands are not subject to mandatory reclamation under part II of
443	chapter 211. In amending thedeveloping saidmaster reclamation
444	plan, the Department of Environmental ProtectionNatural
445	Resources shall continue toconduct an onsite evaluation of all
446	lands mined or disturbed by the severance of phosphate rock
447	prior to July 1, 1975, which lands are not subject to mandatory
448	reclamation under part II of chapter 211, and shall consider the
449	report and plan prepared by the Land Use Advisory Committee
450	under s. 378.011 and submitted to the former Department of
451	Natural Resources for adoption by rule on or before July 1,
452	1979. The master reclamation plan, when amendedadoptedby the
453	Department of Environmental Protection,Natural Resourcesshall
454	be consistent with local government plans prepared pursuant to
455	the Local Government Comprehensive Planning and Land Development
456	Regulation Act.
457	(2) The amendedmaster reclamation plan shall identify
458	which of the lands mined or disturbed by the severance of
459	phosphate rock prior to July 1, 1975, meet the following
460	criteria:
461	(a) The quality of surface waters leaving the land does
462	not meet applicable water quality standards, if any; or, health
463	and safety hazards exist on the land; or, the soil has not
464	stabilized and revegetated; or, the remaining natural resources
465	associated with the land are not being conserved;
466	(b) The environmental or economic utility or aesthetic
467	value of the land would not naturally return within a reasonable
468	time, and reclamation would substantially promote the
469	environmental or economic utility or the aesthetic value of the
470	land; and
471	(c) The reclamation of the land is in the public interest
472	because the reclamation, when combined with other reclamation
473	under the master plan, would provide a substantial regional
474	benefit; and
475	(d) The reclamation of the land is in the public interest
476	because the reclamation, when combined with other reclamation
477	under the master plan, will provide significant benefits to
478	surface water bodies supplying water for environmental and
479	public purposes in those areas of the state where phosphate
480	mining has been permitted.
481	(3) Lands evaluated by the department under subsection(1)
482	which meet the criteria set forth in subsection(2) shall be
483	identified with specificity in the master reclamation plan.
484	Lands evaluated by the department under subsection (1) which do
485	not meet the criteria set forth in subsection (2) shall also be
486	identified with specificity in the master reclamation plan as
487	lands which are acceptable in their present form.
488	(4) Upon adoption of the amendments to themaster
489	reclamation plan as a rule, such plan shall provide the
490	guidelines for approval of reclamation programs for lands
491	covered in the plan, recognizing that reclamation of such lands
492	is not mandatory, but that any payment of costs expended for
493	reclamation paid under s. 378.031 shall be contingent upon
494	conformity with the guidelines set forth in the master
495	reclamation plan.
496	Section 4. Section 378.031, Florida Statutes, is amended
497	to read:
498	378.031 Reclamation or acquisition of nonmandatory lands;
499	legislative intent.--It is the intent of the Legislature to
500	provide an economic incentive to encourage the reclamation of
501	the maximum number of acres of eligible nonmandatory lands in
502	the most timely and efficient manner or the donation or purchase
503	of nonmandatory lands, especially those lands for which
504	reclamation activities will result in significant improvements
505	to surface water bodies of regional importance in those areas of
506	the state where phosphate mining has been permitted. The
507	Legislature recognizes that certain lands mined or disturbed
508	prior to July 1, 1975, have been naturally reclaimed.
509	Section 5. Section 378.035, Florida Statutes, is amended
510	to read:
511	378.035 Department responsibilities and duties with
512	respect to Nonmandatory Land Reclamation Trust Fund.--
513	(1) The department shall administer the Nonmandatory Land
514	Reclamation Trust Fund.
515	(2)(a) The department shall verify that reclamation
516	activities or portions thereof have been accomplished in
517	accordance with the reclamation contract and shall certify the
518	cost of such reclamation activities to the Comptroller for
519	reimbursement.
520	(b) Beginning in 1985, the department shall determine the
521	maximum dollar amount a landowner may be reimbursed per
522	reclaimed acre under an approved reclamation program.
523	(c) Nothing in this act precludes a landowner from
524	performing the reclamation pursuant to the approved reclamation
525	program, provided the landowner complies with the provisions of
526	this act.
527	(3) If an applicant who has signed a reclamation contract
528	abandons the reclamation program prior to substantial completion
529	of the program, the department may spend the remaining balance
530	of funds not expended under the contract to complete the
531	program.
532	(a) The contract amount and any amounts spent by the
533	department in excess of the remaining balance of the funds under
534	the contract become a lien upon the property, enforceable
535	pursuant to chapter 85. The moneys received as a result of a
536	lien foreclosure or as repayment shall be deposited into the
537	trust fund.
538	(b) If the land acquired pursuant to the lien foreclosure
539	has recreational or wildlife value, the department may retain
540	ownership as with other property acquired pursuant to s.
541	378.036. If the department sells the property, the department
542	shall deposit the proceeds of the sale into the trust fund.
543	(4) Interest on moneys deposited in the Nonmandatory Land
544	Reclamation Trust Fund shall accrue to that fund.
545	(5) On July 1, 2001, $50 million of the unencumberedfunds
546	within the Nonmandatory Land Reclamation Trust Fund are also
547	authorizedreserved for use by the department for the following
548	purposes:.
549	(a) These reserved moneys are to be usedTo reclaim lands
550	disturbed by the severance of phosphate rock on or after July 1,
551	1975, in the event that a mining company ceases mining and the
552	associated reclamation prior to all lands disturbed by the
553	operation being reclaimed. Moneys expended by the department to
554	accomplish reclamation pursuant to this subsection shall become
555	a lien upon the property enforceable pursuant to chapter 85. The
556	moneys received as a result of a lien foreclosure or as
557	repayment shall be deposited into the trust fund. In the event
558	the money received as a result of lien foreclosure or repayment
559	is less than the amount expended for reclamation, the department
560	shall use all means available to recover, for the use of the
561	fund, the difference from the affected parties. Paragraph (3)(b)
562	shall apply to lands acquired as a result of a lien foreclosure.
563	(b) The department may also expend funds from the $50
564	million reserve fundFor the abatement of an imminent hazard as
565	provided by s. 403.4154(3) and for the purpose of closing an
566	abandoned phosphogypsum stack system and carrying out
567	postclosure care as provided by s. 403.4154(5). Fees deposited
568	in the Nonmandatory Land Reclamation Trust Fund pursuant to s.
569	403.4154(4) may be used for the purposes authorized in this
570	paragraph. However, such fees may only be used at a stack system
571	if closure or imminent-hazard-abatement activities initially
572	commence on or after July 1, 2002.
573	(c)(6)(a) Up to one-half of the interest income accruing
574	to the funds reserved by subsection(5) shall be available to the
575	department annuallyFor the purpose of funding basic management
576	or protection of reclaimed, restored, or preserved phosphate
577	lands:
578	1. Which have wildlife habitat value as determined by the
579	Bureau of Mine Reclamation;
580	2. Which have been transferred by the landowner to a
581	public agency or a private, nonprofit land conservation and
582	management entity in fee simple, or which have been made subject
583	to a conservation easement pursuant to s. 704.06; and
584	3. For which other management funding options are not
585	available.
586
587	These funds may, after the basic management or protection has
588	been assured for all such lands, be combined with other
589	available funds to provide a higher level of management for such
590	lands.
591	(d)(b) Up to one-half of the interest income accruing to
592	the funds reserved by subsection(5) shall be available to the
593	department annually For the solepurpose of funding the
594	department's implementation of:
595	1. The NPDES permitting program authorized by s. 403.0885,
596	as it applies to phosphate mining and beneficiation facilities,
597	phosphate fertilizer production facilities, and phosphate
598	loading and handling facilities;
599	2. The regulation of dams in accordance with department
600	rule 62-672, Florida Administrative Code; and
601	3. The phosphogypsum management program pursuant to s.
602	403.4154 and department rule 62-673, Florida Administrative
603	Code.
604	On or before August 1 of each fiscal year, the department
605	shall prepare a report presenting the expenditures using the
606	interest income allocated by this section made by the department
607	during the immediately preceding fiscal year, which report shall
608	be available to the public upon request.
609	(6)(7)Should the nonmandatory land reclamation program
610	encumber all the funds in the Nonmandatory Land Reclamation
611	Trust Fund except those reserved by subsection (5) prior to
612	funding all the reclamation applications for eligible parcels,
613	the funds reserved by subsection (5) shall be available to the
614	program to the extent required to complete the reclamation of
615	all eligible parcels for which the department has received
616	applications.
617	(7)(8)The department may not accept any applications for
618	nonmandatory land reclamation programs after July 1, 2004
619	November 1, 2008.
620	(8)(9)The Bureau of Mine Reclamation shall review the
621	sufficiency of the Nonmandatory Land Reclamation Trust Fund to
622	support the stated objectives and report to the secretary
623	annually with recommendations as appropriate. The report
624	submittal for calendar year 2008 shall specifically address the
625	effect of providing a future refund of fees paid pursuant to s.
626	403.4154(4) following certification of stack closure pursuant to
627	department rules, and the report shall be submitted to the
628	Governor, the President of the Senate, and the Speaker of the
629	House of Representatives on or before March 1, 2009.
630	(9) The department may, upon its determination, petition
631	the State Board of Administration for the issuance of bonds to
632	carry out its responsibilities pursuant to paragraph (5)(b).
633	The total amount of bonds issued pursuant to this subsection may
634	not exceed $25 million. Revenues credited to the Nonmandatory
635	Land Reclamation Trust Fund shall be used to fund any issuance
636	or debt obligations.
637	Section 6. Subsection (6) is added to section 378.036,
638	Florida Statutes, to read:
639	378.036 Land acquisitions financed by Nonmandatory Land
640	Reclamation Trust Fund moneys.--
641	(6)(a) By January 1, 2004, or within 6 months after the
642	date on which funds become available from the Legislature,
643	whichever is later, the Florida Wildlife Federation, Audubon
644	Florida, and Rails-to-Trails Conservancy, in partnership with
645	the Florida Phosphate Council, are authorized to form a
646	nonprofit corporation pursuant to chapter 617 for the purpose of
647	implementing the provisions of this section by creating plans
648	and assisting in the development of recreational opportunities
649	on lands mined for phosphate in the state. The first plans
650	created by the corporation shall concentrate on recreational
651	activities in Hardee and Hamilton Counties that will assist
652	those counties in rural economic development.
653	(b) The board of directors of the corporation shall be
654	composed of three members. One member shall be designated by the
655	Florida Phosphate Council, one member shall be designated
656	jointly by the Florida Wildlife Federation, Audubon Florida, and
657	Rails-to-Trails Conservancy, and one member shall be chosen by
658	the other two designees.
659	(c) The business of the corporation shall be conducted by
660	the board of directors or a chief executive officer as the board
661	sees fit in accordance with the provisions of its articles of
662	incorporation and applicable law. The activities of the
663	corporation shall be coordinated with all landowners who have
664	voluntarily agreed to participate in the process as well as any
665	local government where relevant lands are recorded.
666	(d) An annual report of the activities of the corporation,
667	including a certified audit, shall be presented to the secretary
668	of the Department of Environmental Protection or the secretary's
669	designee by October 31 of each year following its incorporation.
670	(e) The corporation shall dissolve on January 1, 2009,
671	unless dissolved previously by action of its board of directors
672	or extended by the Legislature. Upon dissolution, any moneys
673	remaining in the accounts of the corporation that are
674	unobligated shall be returned to the funds from which they were
675	appropriated in proportion to the amount contributed. All
676	tangible assets of the corporation at dissolution that were
677	acquired using state funding shall become the property of the
678	Department of Environmental Protection.
679	Section 7. Subsection (5) is added to section 378.101,
680	Florida Statutes, to read:
681	378.101 Florida Institute of Phosphate Research.--
682	(5) The Florida Institute of Phosphate Research shall
683	conduct a bench and pilot scale study of the institute's
684	dewatering instantaneously with pulp recycle process for the
685	purpose of determining its technical and economic feasibility.
686	The study shall evaluate the availability, technical
687	feasibility, and cost of using various types of fiber,
688	including, but not limited to, paper and sewage sludge. The
689	study shall evaluate the technical feasibility and practicality
690	of various methods of using and disposing of the clay/fiber
691	product produced, including admixing the product with soil.
692	Section 8. For fiscal year 2003-2004, the sum of $200,000
693	is appropriated to the Phosphate Research Trust Fund from the
694	proceeds of the phosphate severance tax prior to distribution of
695	funds as specified by s. 211.3103, Florida Statutes, to fund the
696	study required under s. 378.101(5), Florida Statutes.
697	Section 9. Paragraph (g) is added to subsection (1) of
698	section 378.212, Florida Statutes, to read:
699	378.212 Variances.--
700	(1) Upon application, the secretary may grant a variance
701	from the provisions of this part or the rules adopted pursuant
702	thereto. Variances and renewals thereof may be granted for any
703	one of the following reasons:
704	(g) To accommodate reclamation that provides for water
705	supply development or water resource development, consistent
706	with the applicable regional water supply plan approved pursuant
707	to s. 373.0361, appropriate stormwater management, wildlife
708	habitat, or recreation, provided regional water resources are
709	not adversely affected.
710	Section 10. Section 403.0613, Florida Statutes, is created
711	to read:
712	403.0613 Environmental Good Samaritan Act.--
713	(1) Upon declaration by the Governor of an actual or
714	impending environmental emergency, any person or entity acting
715	under the direction of the Department of Environmental
716	Protection shall be immune from civil liability for any act or
717	omission not constituting gross negligence in the course of
718	rendering such assistance.
719	(2) Persons or entities under contract with the Department
720	of Environmental Protection who provide expeditious professional
721	assistance to prevent, take action regarding, or clean up a
722	declared environmental emergency shall also be immune from civil
723	liability.
724	(3) The immunity provided by this section does not apply
725	to damages as a result of any act or omission unrelated to the
726	original emergency.
727	Section 11. Section 403.162, Florida Statutes, is created
728	to read:
729	403.162 Civil remedy of department; abatement of imminent
730	danger; lien; notice; procedure.--In the event that an owner or
731	operator fails to abate a release or threatened release of any
732	hazardous substance, pollutant, or other contaminant, or abate
733	an imminent danger to the environment or to public health, and
734	the department expends in excess of $1 million on such
735	abatement, the following remedy is provided to the department:
736	(1) All expenditures made by the department to abate such
737	release, threatened release, or imminent danger shall
738	constitute, in each instance, a debt of the responsible party or
739	parties to the department.
740	(2) The debt shall constitute a lien on all property of
741	the responsible party or parties, including real, personal,
742	tangible, and intangible property interests. The department may
743	file a notice of lien incorporating a description of the
744	property of the responsible party or parties subject to the
745	abatement action and an identification of the amount of costs
746	expended by the department in performing the abatement action in
747	the public records of the county where the abatement action
748	occurred. To the extent the department intends to create a lien
749	on other assets of the responsible party or parties, such notice
750	may be filed in the same manner and place that is required of
751	federal liens pursuant to s. 713.901. The department may amend
752	and supplement the notice of lien to include amounts comprising
753	the debt expended by the department subsequent to the initial
754	filing of the notice of lien. Upon filing of the notice, the
755	lien, in the amount expended by the department for abatement of
756	the release, threatened release, or other imminent danger, shall
757	attach to all of the revenues and real and personal property of
758	the responsible party or parties, regardless of whether the
759	responsible party or parties are insolvent or are rendered
760	insolvent thereby. A notice of lien filed pursuant to this
761	section that affects the property of a responsible party or
762	parties subject to the abatement action shall create a lien with
763	priority over all other claims or liens that are or have been
764	filed against the property. A notice of lien filed pursuant to
765	this section that affects any property of a responsible party or
766	parties other than the property subject to the abatement action
767	shall have priority from the day of the filing of the notice of
768	the lien over all other claims and liens filed against the
769	property but shall not affect any valid lien, right, or interest
770	in the property filed in accordance with established procedure
771	prior to the filing of a notice of lien pursuant to this
772	subsection.
773	Section 12. Subsections (2), (3), and (4) of section
774	403.4154, Florida Statutes, are amended, and subsections (6) and
775	(7) are added to said section, to read:
776	403.4154 Phosphogypsum management program.--
777	(2) REGULATORY PROGRAM.--
778	(a) It is the intent of the Legislature that the
779	department develop a program for the sound and effective
780	regulation of phosphogypsum stack systems in the state.
781	(b) The department shall adopt rules that prescribe
782	acceptable construction designs for new or expanded
783	phosphogypsum stack systems and that prescribe permitting
784	criteria for operation, closure criteria, long-term-care
785	requirements, and closure financial responsibility requirements
786	for phosphogypsum stack systems.
787	(c) In the event that an owner or operator of a
788	phosphogypsum stack or stack system fails to comply with
789	department rules requiring demonstration of closure financial
790	responsibility, no distribution may be made that would be
791	prohibited under s. 607.06401(3) until the noncompliance is
792	corrected. Whoever willfully, knowingly, or with reckless
793	indifference or gross carelessness violates this prohibition
794	commits a felony of the third degree, punishable as provided in
795	s. 775.082 by a fine of not more than $50,000 or by imprisonment
796	for 5 years for each offense.
797	(3) ABATEMENT OF IMMINENT HAZARD.--
798	(a) The department may take action to abate or
799	substantially reduce any imminent hazard caused by the physical
800	condition, maintenance, operation, or closure of a phosphogypsum
801	stack system.
802	(b) An imminent hazard exists if the physical condition,
803	maintenance, operation, or closure of a phosphogypsum stack
804	system creates an immediate and substantial danger to human
805	health, safety, or welfare or to the environment. A
806	phosphogypsum stack system is presumed not to cause an imminent
807	hazard if the physical condition and operation of the system are
808	in compliance with all applicable department rules.
809	(c) The failure of an owner or operator of a phosphogypsum
810	stack system to comply with department rules requiring
811	demonstration of financial responsibility with respect to
812	closure may be considered by the department as evidence that a
813	phosphogypsum stack poses an imminent hazard for purposes of
814	initiating actions authorized by paragraph (d).
815	(d)(c) If the department determines that the failure of an
816	owner or operator to comply with department rules requiring
817	demonstration of financial responsibility orthe physical
818	condition, maintenance, operation, or closure of a phosphogypsum
819	stack system poses an imminent hazard, the department shall
820	request access to the property on which such stack system is
821	located from the owner or operator of the stack system for the
822	purposes of taking action to abate or substantially reduce the
823	imminent hazard. If the department, after reasonable effort, is
824	unable to timely obtain the necessary access to abate or
825	substantially reduce the imminent hazard, the department may
826	institute action in its own name, using the procedures and
827	remedies of s. 403.121 or s. 403.131, to abate or substantially
828	reduce an imminent hazard. Whenever serious harm to human
829	health, safety, or welfare, to the environment, or to private or
830	public property may occur prior to completion of an
831	administrative hearing or other formal proceeding that might be
832	initiated to abate the risk of serious harm, the department may
833	obtain from the court, ex parte, an injunction without paying
834	filing and service fees prior to the filing and service of
835	process.
836	(e)(d)To abate or substantially reduce an imminent
837	hazard, the department may take any appropriate action,
838	including, but not limited to, using employees of the department
839	or contracting with other state or federal agencies, with
840	private third-party contractors, or with the owner or operator
841	of the stack system, or financing, compensating, or funding a
842	receiver, trustee, or owner of the stack system, to perform all
843	or part of the work.
844	(f)(e)The department shall recover from the owner or
845	operator of the phosphogypsum stack system to the use of the
846	Nonmandatory Land Reclamation Trust Fund all moneys expended
847	from the fund, including funds expended prior to the effective
848	date of this section, to abate an imminent hazard posed by the
849	phosphogypsum stack system plus a penalty equal to an amount
850	calculated at 30 percent of such funds expended. This penalty
851	shall be imposed annually, and prorated from the date of payment
852	from the fund until the expended funds and the penalty are
853	repaid. If the department prevails in any action to recover
854	funds pursuant to this subsection, it may recover reasonable
855	attorney's fees and costs incurred. Phosphogypsum may not be
856	deposited on a stack until all moneys expended from the fund in
857	connection with the stack have been repaid, unless the
858	department determines that such placement is necessary to abate
859	or avoid an imminent hazard or unless otherwise authorized by
860	the department.
861	(g)(f)The department may impose a lien on the real
862	property on which the phosphogypsum stack system that poses an
863	imminent hazard is located and on the real property underlying
864	and other assets located at associated phosphate fertilizer
865	production facilities equal in amount to the moneys expended
866	from the Nonmandatory Land Reclamation Trust Fund pursuant to
867	paragraph (e)(d), including attorney's fees and court costs. The
868	owner of any property on which such a lien is imposed is
869	entitled to a release of the lien upon payment to the department
870	of the lien amount. The lien imposed by this section does not
871	take priority over any other prior perfected lien on the real
872	property, personal property, or other assets referenced in this
873	paragraph, including, but not limited to, the associated
874	phosphate rock mine and reserves.
875	(4) REGISTRATION FEES.--
876	(a)1. The owner or operator of each existing phosphogypsum
877	stack who has not provided a performance bond, letter of credit,
878	trust fund agreement, or closure insurance to demonstrate
879	financial responsibility for closure and long-term care shall
880	pay to the department a fee as set forth in this paragraph. All
881	fees shall be deposited in the Nonmandatory Land Reclamation
882	Trust Fund.
883	2. The amount of the fee for each existing stack shall be
884	$75,000 for each of the five 12-month periods following July 1,
885	2001.
886	3. The amount of the fee for any new stack for which the
887	owner or operator has not provided a performance bond, letter of
888	credit, trust fund agreement, or closure insurance to
889	demonstrate financial responsibility for closure and long-term
890	care shall be $75,000 for each of the five 12-month periods
891	following the issuance by the department of a construction
892	permit for that stack.
893	4. Within 30 days after a phosphogypsum stack has been
894	certified as closed pursuant to rule 62-673.620(2) and (3),
895	Florida Administrative Code, the department shall refund to the
896	owner of the closed phosphogypsum stack an amount from the
897	Nonmandatory Land Reclamation Trust Fund equal to the total
898	amount of fee payments made by the owner or operator to the fund
899	in connection with the closed phosphogypsum stack, except that
900	any refund becoming payable prior to July 1, 2009, shall be paid
901	to the owner on or after that date.
902	(b) On or before August 1 of each year, the department
903	shall provide written notice to each owner of an existing stack
904	of any fee payable for the 12-month period commencing on the
905	immediately preceding July 1. Each owner shall remit the fee to
906	the department on or before August 31 of each year.
907	(6) INTERIM STACK SYSTEM MANAGEMENT PLAN.--
908	(a) By October 1, 2003, the department shall initiate
909	rulemaking to require that phosphogypsum stack system operation
910	plans required by department rule be amended by adding an
911	interim stack system management(ISSM) plan that provides written
912	instructions for the operation of the system assuming that no
913	phosphoric acid would be produced at the facility for a 2-year
914	period. The initial ISSM plan shall be completed as of the
915	first July 1 following the adoption of the rule required by this
916	section. The ISSM plan shall include:
917	1. A detailed description of process water management
918	procedures that will be implemented to ensure that the stack
919	system operates in accordance with all applicable department
920	permit conditions and rules. The procedures shall address the
921	actual process water levels present at the facility 30 days
922	prior to the completion of the plan and shall assume that the
923	facility will receive annual average rainfall during the 2-year
924	planning period.
925	2. A detailed description of the procedures to be followed
926	for the daily operation and routine maintenance of the stack
927	system, including required environmental sampling and analyses,
928	as well as for any maintenance or repairs recommended following
929	annual inspections of the system.
930	3. Identification of all machinery, equipment, and
931	materials necessary to implement the plan.
932	4. Identification of the sources of power or fuel
933	necessary to implement the plan.
934	5. Identification of the personnel necessary to implement
935	the plan.
936	(b) The ISSM plan shall be updated annually, taking into
937	account process water levels as of June 1 of each year and the
938	existing stack system configuration.
939	(c) The requirements listed in paragraphs(a) and (b) are
940	applicable to all phosphogypsum stack systems except those which
941	have been closed, which are undergoing closure, or for which an
942	application for a closure permit has been submitted pursuant to
943	department rule.
944	(7) PHOSPHOGYPSUM STACK SYSTEM GENERAL CLOSURE PLAN.--
945	(a) By October 1, 2003, the department shall initiate
946	rulemaking to require that general plans and schedules for the
947	closure of phosphogypsum stack systems include:
948	1. A description of the physical configuration of the
949	phosphogypsum stack system anticipated at the time of closure at
950	the end of useful life of the system.
951	2. A site-specific water management plan describing the
952	procedures to be employed at the end of the useful life of the
953	system to manage the anticipated volume of process water in an
954	environmentally sound manner.
955	3. An estimate of the cost of management of the
956	anticipated volume of process water in accordance with the site-
957	specific water management plan.
958	4. A description of all construction work necessary to
959	properly close the system in accordance with department rules.
960	5. An estimate of all costs associated with long-term care
961	of the closed system, including maintenance and monitoring, in
962	accordance with department rules.
963	(b) The department shall revise chapter 62-673, Florida
964	Administrative Code, to require the owner or operator of a
965	phosphogypsum stack management system to demonstrate financial
966	responsibility for the costs of terminal closure of the
967	phosphogypsum stack system in a manner that protects the public
968	health and safety.
969	1. The costs of terminal closure shall be estimated based
970	on the stack system configuration as of the end of its useful
971	life as determined by the owner or operator.
972	2. The owner or operator may demonstrate financial
973	responsibility by use of one or more of the following methods:
974	a. Bond.
975	b. Letter of credit.
976	c. Cash deposit arrangement.
977	d. Closure insurance.
978	e. Financial tests.
979	f. Corporate guarantee.
980
981	For the purposes of this section, a "cash deposit arrangement”
982	refers to a trust fund, business or statutory trust, escrow
983	account, or similar cash deposit entity whereby a fiduciary
984	holds and invests funds deposited by the owner or operator,
985	which funds shall be expended only for the purpose of directly
986	implementing all or some portion of phosphogypsum stack system
987	closure requirements of that particular owner or operator.
988	3. A trustee, escrow agent, or other fiduciary of a cash
989	deposit arrangement authorized by this section shall have no
990	liability for any damage or loss of any kind arising out of or
991	caused by performance of duties imposed by the terms of the
992	applicable agreement except where such damage or loss is
993	directly caused by the gross negligence or criminal act of the
994	trustee, escrow agent, or other fiduciary. In performing its
995	duties pursuant to the applicable agreement, a trustee, escrow
996	agent, or other fiduciary shall be entitled to rely upon
997	information and direction received from the grantor or the
998	department without independent verification unless such
999	information and direction are manifestly in error:
1000	4. To the extent that a cash deposit arrangement is used
1001	to provide proof of financial responsibility for all or a
1002	portion of closure costs, the trust, escrow, or cash arrangement
1003	deposit entity shall be deemed to have assumed all liability for
1004	such closure costs up to the amount of the cash deposit, less
1005	any fees or costs of the trustee, escrow agent, or other
1006	fiduciary.
1007	5. Any funds maintained in a cash deposit arrangement
1008	authorized by this section shall not be subject to claims of
1009	creditors of the owner or operator and shall otherwise be exempt
1010	from setoff, execution, levy, garnishment, and similar writs and
1011	proceedings.
1012	6. Any funds remaining in a trust, escrow account, or
1013	other cash deposit arrangement after the purpose of such cash
1014	deposit arrangement under this section has been accomplished
1015	shall be returned to the grantor.
1016	Section 13. Subsection (2) of section 403.4155, Florida
1017	Statutes, is amended to read:
1018	403.4155 Phosphogypsum management; rulemaking authority.--
1019	(2) The department shall revise chapter 62-673, Florida
1020	Administrative Code, to require the owner or operator of a
1021	phosphogypsum stack system to demonstrate financial
1022	responsibility for the costs of terminal closure of the
1023	phosphogypsum stack system in a manner that protects the
1024	environment and the public health and safety. At a minimum, such
1025	rules shall include or address the following requirements:
1026	(a) That the cost of closure and long-term care be re-
1027	estimated by a professional engineer and adjusted for inflation
1028	on an annual basis. At a minimum, such cost data shall include:
1029	1. The cost of treatment and appropriate disposal of all
1030	process wastewater, both ponded and pore, in the system.
1031	2. All construction work necessary to properly close the
1032	system in accordance with department rules.
1033	3. All costs associated with long-term care of the closed
1034	system, including maintenance and monitoring, in accordance with
1035	department rules.
1036	(b) That financial statements and financial data be
1037	prepared according to generally accepted accounting principles
1038	within the United States and submitted quarterly.
1039	(c) That audited financial statements be provided annually
1040	along with the statement of financial assurance.
1041	(d) That any owner or operator in default on any of its
1042	obligations report such default immediately.
1043	(e) That an owner or operator shall have the option to
1044	satisfy the financial tests with a corporate guarantee for an
1045	amount that would ensure adequate coverage of closure and
1046	postclosure costs.
1047	(f) A requirement for a 5-year interim stack system
1048	management plan that provides details on the operation of the
1049	specific phosphogypsum stack system, including water management,
1050	should a temporary deactivation of the system occur.By January
1051	31, 2002, the department shall review chapter 62-673, Florida
1052	Administrative Code, to determine the adequacy of the financial
1053	responsibility provisions contained in the rules and shall take
1054	any measures necessary to ensure that the rules provide sound
1055	and effective provisions to minimize risk to the environment and
1056	to public health and safety from the business failure of a
1057	phosphogypsum stack system.
1058	Section 14. If any provision of this act or the
1059	application thereof to any person or circumstance is held
1060	invalid, the invalidity shall not affect other provisions or
1061	applications of the act which can be given effect without the
1062	invalid provision or application, and to this end the provisions
1063	of this act are declared severable.
1064	Section 15. If any law amended by this act was also
1065	amended by a law enacted at the 2003 Regular Session of the
1066	Legislature, such laws shall be construed as if they had been
1067	enacted at the same session of the Legislature, and full effect
1068	shall be given to each if possible.
1069	Section 16. This act shall take effect upon becoming a
1070	law.