HOUSE AMENDMENT Bill No. SB 54A
1	CHAMBER ACTION
2	Senate House
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12	Representative Greenstein offered the following:
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14	Amendment (with title amendment)
15	On page 43, between lines 11 and 12,
16	insert:
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18	Section 19. Paragraph (c) of subsection (6) of section
19	373.4592, Florida Statutes, as amended by section 1 of chapter
20	2003-12, Laws of Florida, is amended to read:
21	373.4592 Everglades improvement and management.--
22	(6) EVERGLADES AGRICULTURAL PRIVILEGE TAX.--
23	(c) The initial Everglades agricultural privilege tax roll
24	shall be certified for the tax notices mailed in November 1994.
25	Incentive credits to the Everglades agricultural privilege taxes
26	to be included on the initial Everglades agricultural privilege
27	tax roll, if any, shall be based upon the total phosphorus load
28	reduction for the year ending April 30, 1993. The Everglades
29	agricultural privilege taxes for each year shall be computed in
30	the following manner:
31	1. Annual Everglades agricultural privilege taxes shall be
32	charged for the privilege of conducting an agricultural trade or
33	business on each acre of real property or portion thereof. The
34	annual Everglades agricultural privilege tax shall be $24.89 per
35	acre for the tax notices mailed in November 1994 through
36	November 1997; $27 per acre for the tax notices mailed in
37	November 1998 through November 2001; $31 per acre for the tax
38	notices mailed in November 2002 through November 2005; and $35
39	per acre for the tax notices mailed in November 2006 through
40	November 2013.
41	2. It is the intent of the Legislature to encourage the
42	performance of best management practices to maximize the
43	reduction of phosphorus loads at points of discharge from the
44	EAA by providing an incentive credit against the Everglades
45	agricultural privilege taxes set forth in subparagraph 1. The
46	total phosphorus load reduction shall be measured for the entire
47	EAA by comparing the actual measured total phosphorus load
48	attributable to the EAA for each annual period ending on April
49	30 to the total estimated phosphorus load that would have
50	occurred during the 1979-1988 base period using the model for
51	total phosphorus load determinations provided in chapter 40E-63,
52	Florida Administrative Code, utilizing the technical information
53	and procedures contained in Section IV-EAA Period of Record Flow
54	and Phosphorus Load Calculations; Section V-Monitoring
55	Requirements; and Section VI-Phosphorus Load Allocations and
56	Compliance Calculations of the Draft Technical Document in
57	Support of chapter 40E-63, Florida Administrative Code - Works
58	of the District within the Everglades, March 3, 1992, and the
59	Standard Operating Procedures for Water Quality Collection in
60	Support of the Everglades Water Condition Report, dated February
61	18, 1994. The model estimates the total phosphorus load that
62	would have occurred during the 1979-1988 base period by
63	substituting the rainfall conditions for such annual period
64	ending April 30 for the conditions that were used to calibrate
65	the model for the 1979-1988 base period. The data utilized to
66	calculate the actual loads attributable to the EAA shall be
67	adjusted to eliminate the effect of any load and flow that were
68	not included in the 1979-1988 base period as defined in chapter
69	40E-63, Florida Administrative Code. The incorporation of the
70	method of measuring the total phosphorus load reduction provided
71	in this subparagraph is intended to provide a legislatively
72	approved aid to the governing board of the district in making an
73	annual ministerial determination of any incentive credit.
74	3. Phosphorus load reductions calculated in the manner
75	described in subparagraph 2. and rounded to the nearest whole
76	percentage point for each annual period beginning on May 1 and
77	ending on April 30 shall be used to compute incentive credits to
78	the Everglades agricultural privilege taxes to be included on
79	the annual tax notices mailed in November of the next ensuing
80	calendar year. Incentive credits, if any, will reduce the
81	Everglades agricultural privilege taxes set forth in
82	subparagraph 1. only to the extent that the phosphorus load
83	reduction exceeds 25 percent. Subject to subparagraph 4., the
84	reduction of phosphorus load by each percentage point in excess
85	of 25 percent, computed for the 12-month period ended on April
86	30 of the calendar year immediately preceding certification of
87	the Everglades agricultural privilege tax, shall result in the
88	following incentive credits: $0.33 per acre for the tax notices
89	mailed in November 1994 through November 1997; $0.54 per acre
90	for the tax notices mailed in November 1998 through November
91	2001; $0.61 per acre for the tax notices mailed in November 2002
92	through November 2005, and $0.65 per acre for the tax notices
93	mailed in November 2006 through November 2013. The determination
94	of incentive credits, if any, shall be documented by resolution
95	of the governing board of the district adopted prior to or at
96	the time of the adoption of its resolution certifying the annual
97	Everglades agricultural privilege tax roll to the appropriate
98	tax collector.
99	4. Notwithstanding subparagraph 3., incentive credits for
100	the performance of best management practices shall not reduce
101	the minimum annual Everglades agricultural privilege tax to less
102	than $24.89 per acre, which annual Everglades agricultural
103	privilege tax as adjusted in the manner required by paragraph
104	(e) shall be known as the "minimum tax." To the extent that the
105	application of incentive credits for the performance of best
106	management practices would reduce the annual Everglades
107	agricultural privilege tax to an amount less than the minimum
108	tax, then the unused or excess incentive credits for the
109	performance of best management practices shall be carried
110	forward, on a phosphorus load percentage basis, to be applied as
111	incentive credits in subsequent years. Any unused or excess
112	incentive credits remaining after certification of the
113	Everglades agricultural privilege tax roll for the tax notices
114	mailed in November 2013 shall be canceled.
115	5. Notwithstanding the schedule of Everglades agricultural
116	privilege taxes set forth in subparagraph 1., the owner, lessee,
117	or other appropriate interestholder of any property shall be
118	entitled to have the Everglades agricultural privilege tax for
119	any parcel of property reduced to the minimum tax, commencing
120	with the tax notices mailed in November 1996 for parcels of
121	property participating in the early baseline option as defined
122	in chapter 40E-63, Florida Administrative Code, and with the tax
123	notices mailed in November 1997 for parcels of property not
124	participating in the early baseline option, upon compliance with
125	the requirements set forth in this subparagraph. The owner,
126	lessee, or other appropriate interestholder shall file an
127	application with the executive director of the district prior to
128	July 1 for consideration of reduction to the minimum tax on the
129	Everglades agricultural privilege tax roll to be certified for
130	the tax notice mailed in November of the same calendar year and
131	shall have the burden of proving the reduction in phosphorus
132	load attributable to such parcel of property. The phosphorus
133	load reduction for each discharge structure serving the parcel
134	shall be measured as provided in chapter 40E-63, Florida
135	Administrative Code, and the permit issued for such property
136	pursuant to chapter 40E-63, Florida Administrative Code. A
137	parcel of property which has achieved the following annual
138	phosphorus load reduction standards shall have the minimum tax
139	included on the annual tax notice mailed in November of the next
140	ensuing calendar year: 30 percent or more for the tax notices
141	mailed in November 1994 through November 1997; 35 percent or
142	more for the tax notices mailed in November 1998 through
143	November 2001; 40 percent or more for the tax notices mailed in
144	November 2002 through November 2005; and 45 percent or more for
145	the tax notices mailed in November 2006 through November 2013.
146	In addition, any parcel of property that achieves an annual flow
147	weighted mean concentration of 50 parts per billion (ppb) of
148	phosphorus at each discharge structure serving the property for
149	any year ending April 30 shall have the minimum tax included on
150	the annual tax notice mailed in November of the next ensuing
151	calendar year. Any annual phosphorus reductions that exceed the
152	amount necessary to have the minimum tax included on the annual
153	tax notice for any parcel of property shall be carried forward
154	to the subsequent years' phosphorus load reduction to determine
155	if the minimum tax shall be included on the annual tax notice.
156	The governing board of the district shall deny or grant the
157	application by resolution adopted prior to or at the time of the
158	adoption of its resolution certifying the annual Everglades
159	agricultural privilege tax roll to the appropriate tax
160	collector.
161	6. The annual Everglades agricultural privilege tax for
162	the tax notices mailed in November 20032014 through November
163	20262016 shall be $30$25per acre and for tax notices mailed
164	in November 20272017and thereafter shall be $10 per acre.
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166	================= T I T L E A M E N D M E N T =================
167	On page 3, line 30,
168	remove: all of said line,
169
170	and insert:
171	reauthorized by the Legislature; amending s. 373.4592, F.S., as
172	amended; revising the Everglades agricultural privilege tax
173	rate; amending s.