HOUSE AMENDMENT |
Bill No. SB 54A |
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CHAMBER ACTION |
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Representative Greenstein offered the following: |
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Amendment (with title amendment) |
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On page 43, between lines 11 and 12, |
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insert: |
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Section 19. Paragraph (c) of subsection (6) of section |
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373.4592, Florida Statutes, as amended by section 1 of chapter |
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2003-12, Laws of Florida, is amended to read: |
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373.4592 Everglades improvement and management.-- |
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(6) EVERGLADES AGRICULTURAL PRIVILEGE TAX.-- |
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(c) The initial Everglades agricultural privilege tax roll |
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shall be certified for the tax notices mailed in November 1994. |
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Incentive credits to the Everglades agricultural privilege taxes |
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to be included on the initial Everglades agricultural privilege |
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tax roll, if any, shall be based upon the total phosphorus load |
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reduction for the year ending April 30, 1993. The Everglades |
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agricultural privilege taxes for each year shall be computed in |
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the following manner: |
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1. Annual Everglades agricultural privilege taxes shall be |
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charged for the privilege of conducting an agricultural trade or |
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business on each acre of real property or portion thereof. The |
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annual Everglades agricultural privilege tax shall be $24.89 per |
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acre for the tax notices mailed in November 1994 through |
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November 1997; $27 per acre for the tax notices mailed in |
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November 1998 through November 2001; $31 per acre for the tax |
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notices mailed in November 2002 through November 2005; and $35 |
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per acre for the tax notices mailed in November 2006 through |
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November 2013. |
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2. It is the intent of the Legislature to encourage the |
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performance of best management practices to maximize the |
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reduction of phosphorus loads at points of discharge from the |
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EAA by providing an incentive credit against the Everglades |
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agricultural privilege taxes set forth in subparagraph 1. The |
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total phosphorus load reduction shall be measured for the entire |
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EAA by comparing the actual measured total phosphorus load |
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attributable to the EAA for each annual period ending on April |
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30 to the total estimated phosphorus load that would have |
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occurred during the 1979-1988 base period using the model for |
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total phosphorus load determinations provided in chapter 40E-63, |
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Florida Administrative Code, utilizing the technical information |
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and procedures contained in Section IV-EAA Period of Record Flow |
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and Phosphorus Load Calculations; Section V-Monitoring |
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Requirements; and Section VI-Phosphorus Load Allocations and |
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Compliance Calculations of the Draft Technical Document in |
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Support of chapter 40E-63, Florida Administrative Code - Works |
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of the District within the Everglades, March 3, 1992, and the |
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Standard Operating Procedures for Water Quality Collection in |
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Support of the Everglades Water Condition Report, dated February |
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18, 1994. The model estimates the total phosphorus load that |
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would have occurred during the 1979-1988 base period by |
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substituting the rainfall conditions for such annual period |
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ending April 30 for the conditions that were used to calibrate |
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the model for the 1979-1988 base period. The data utilized to |
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calculate the actual loads attributable to the EAA shall be |
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adjusted to eliminate the effect of any load and flow that were |
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not included in the 1979-1988 base period as defined in chapter |
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40E-63, Florida Administrative Code. The incorporation of the |
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method of measuring the total phosphorus load reduction provided |
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in this subparagraph is intended to provide a legislatively |
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approved aid to the governing board of the district in making an |
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annual ministerial determination of any incentive credit. |
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3. Phosphorus load reductions calculated in the manner |
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described in subparagraph 2. and rounded to the nearest whole |
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percentage point for each annual period beginning on May 1 and |
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ending on April 30 shall be used to compute incentive credits to |
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the Everglades agricultural privilege taxes to be included on |
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the annual tax notices mailed in November of the next ensuing |
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calendar year. Incentive credits, if any, will reduce the |
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Everglades agricultural privilege taxes set forth in |
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subparagraph 1. only to the extent that the phosphorus load |
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reduction exceeds 25 percent. Subject to subparagraph 4., the |
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reduction of phosphorus load by each percentage point in excess |
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of 25 percent, computed for the 12-month period ended on April |
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30 of the calendar year immediately preceding certification of |
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the Everglades agricultural privilege tax, shall result in the |
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following incentive credits: $0.33 per acre for the tax notices |
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mailed in November 1994 through November 1997; $0.54 per acre |
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for the tax notices mailed in November 1998 through November |
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2001; $0.61 per acre for the tax notices mailed in November 2002 |
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through November 2005, and $0.65 per acre for the tax notices |
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mailed in November 2006 through November 2013. The determination |
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of incentive credits, if any, shall be documented by resolution |
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of the governing board of the district adopted prior to or at |
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the time of the adoption of its resolution certifying the annual |
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Everglades agricultural privilege tax roll to the appropriate |
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tax collector. |
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4. Notwithstanding subparagraph 3., incentive credits for |
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the performance of best management practices shall not reduce |
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the minimum annual Everglades agricultural privilege tax to less |
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than $24.89 per acre, which annual Everglades agricultural |
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privilege tax as adjusted in the manner required by paragraph |
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(e) shall be known as the "minimum tax." To the extent that the |
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application of incentive credits for the performance of best |
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management practices would reduce the annual Everglades |
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agricultural privilege tax to an amount less than the minimum |
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tax, then the unused or excess incentive credits for the |
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performance of best management practices shall be carried |
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forward, on a phosphorus load percentage basis, to be applied as |
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incentive credits in subsequent years. Any unused or excess |
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incentive credits remaining after certification of the |
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Everglades agricultural privilege tax roll for the tax notices |
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mailed in November 2013 shall be canceled. |
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5. Notwithstanding the schedule of Everglades agricultural |
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privilege taxes set forth in subparagraph 1., the owner, lessee, |
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or other appropriate interestholder of any property shall be |
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entitled to have the Everglades agricultural privilege tax for |
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any parcel of property reduced to the minimum tax, commencing |
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with the tax notices mailed in November 1996 for parcels of |
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property participating in the early baseline option as defined |
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in chapter 40E-63, Florida Administrative Code, and with the tax |
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notices mailed in November 1997 for parcels of property not |
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participating in the early baseline option, upon compliance with |
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the requirements set forth in this subparagraph. The owner, |
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lessee, or other appropriate interestholder shall file an |
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application with the executive director of the district prior to |
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July 1 for consideration of reduction to the minimum tax on the |
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Everglades agricultural privilege tax roll to be certified for |
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the tax notice mailed in November of the same calendar year and |
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shall have the burden of proving the reduction in phosphorus |
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load attributable to such parcel of property. The phosphorus |
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load reduction for each discharge structure serving the parcel |
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shall be measured as provided in chapter 40E-63, Florida |
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Administrative Code, and the permit issued for such property |
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pursuant to chapter 40E-63, Florida Administrative Code. A |
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parcel of property which has achieved the following annual |
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phosphorus load reduction standards shall have the minimum tax |
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included on the annual tax notice mailed in November of the next |
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ensuing calendar year: 30 percent or more for the tax notices |
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mailed in November 1994 through November 1997; 35 percent or |
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more for the tax notices mailed in November 1998 through |
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November 2001; 40 percent or more for the tax notices mailed in |
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November 2002 through November 2005; and 45 percent or more for |
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the tax notices mailed in November 2006 through November 2013. |
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In addition, any parcel of property that achieves an annual flow |
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weighted mean concentration of 50 parts per billion (ppb) of |
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phosphorus at each discharge structure serving the property for |
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any year ending April 30 shall have the minimum tax included on |
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the annual tax notice mailed in November of the next ensuing |
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calendar year. Any annual phosphorus reductions that exceed the |
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amount necessary to have the minimum tax included on the annual |
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tax notice for any parcel of property shall be carried forward |
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to the subsequent years' phosphorus load reduction to determine |
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if the minimum tax shall be included on the annual tax notice. |
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The governing board of the district shall deny or grant the |
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application by resolution adopted prior to or at the time of the |
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adoption of its resolution certifying the annual Everglades |
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agricultural privilege tax roll to the appropriate tax |
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collector. |
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6. The annual Everglades agricultural privilege tax for |
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the tax notices mailed in November 20032014 through November |
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20262016 shall be $30$25per acre and for tax notices mailed |
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in November 20272017and thereafter shall be $10 per acre. |
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================= T I T L E A M E N D M E N T ================= |
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On page 3, line 30, |
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remove: all of said line, |
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and insert: |
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reauthorized by the Legislature; amending s. 373.4592, F.S., as |
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amended; revising the Everglades agricultural privilege tax |
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rate; amending s. |