SENATE AMENDMENT
Bill No. CS for SB 54-A
Amendment No. ___ Barcode 913754
CHAMBER ACTION
Senate House
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05/21/2003 06:56 PM .
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11 Senator Wasserman Schultz moved the following amendment:
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13 Senate Amendment (with title amendment)
14 On page 42, between lines 28 and 29,
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16 insert:
17 Section 19. Paragraph (c) of subsection (6) of section
18 373.4592, Florida Statutes, as amended by section 1 of chapter
19 2003-12, Laws of Florida, is amended to read:
20 373.4592 Everglades improvement and management.--
21 (6) EVERGLADES AGRICULTURAL PRIVILEGE TAX.--
22 (c) The initial Everglades agricultural privilege tax
23 roll shall be certified for the tax notices mailed in November
24 1994. Incentive credits to the Everglades agricultural
25 privilege taxes to be included on the initial Everglades
26 agricultural privilege tax roll, if any, shall be based upon
27 the total phosphorus load reduction for the year ending April
28 30, 1993. The Everglades agricultural privilege taxes for each
29 year shall be computed in the following manner:
30 1. Annual Everglades agricultural privilege taxes
31 shall be charged for the privilege of conducting an
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SENATE AMENDMENT
Bill No. CS for SB 54-A
Amendment No. ___ Barcode 913754
1 agricultural trade or business on each acre of real property
2 or portion thereof. The annual Everglades agricultural
3 privilege tax shall be $24.89 per acre for the tax notices
4 mailed in November 1994 through November 1997; $27 per acre
5 for the tax notices mailed in November 1998 through November
6 2001; $31 per acre for the tax notices mailed in November 2002
7 through November 2005; and $35 per acre for the tax notices
8 mailed in November 2006 through November 2013.
9 2. It is the intent of the Legislature to encourage
10 the performance of best management practices to maximize the
11 reduction of phosphorus loads at points of discharge from the
12 EAA by providing an incentive credit against the Everglades
13 agricultural privilege taxes set forth in subparagraph 1. The
14 total phosphorus load reduction shall be measured for the
15 entire EAA by comparing the actual measured total phosphorus
16 load attributable to the EAA for each annual period ending on
17 April 30 to the total estimated phosphorus load that would
18 have occurred during the 1979-1988 base period using the model
19 for total phosphorus load determinations provided in chapter
20 40E-63, Florida Administrative Code, utilizing the technical
21 information and procedures contained in Section IV-EAA Period
22 of Record Flow and Phosphorus Load Calculations; Section
23 V-Monitoring Requirements; and Section VI-Phosphorus Load
24 Allocations and Compliance Calculations of the Draft Technical
25 Document in Support of chapter 40E-63, Florida Administrative
26 Code - Works of the District within the Everglades, March 3,
27 1992, and the Standard Operating Procedures for Water Quality
28 Collection in Support of the Everglades Water Condition
29 Report, dated February 18, 1994. The model estimates the total
30 phosphorus load that would have occurred during the 1979-1988
31 base period by substituting the rainfall conditions for such
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SENATE AMENDMENT
Bill No. CS for SB 54-A
Amendment No. ___ Barcode 913754
1 annual period ending April 30 for the conditions that were
2 used to calibrate the model for the 1979-1988 base period. The
3 data utilized to calculate the actual loads attributable to
4 the EAA shall be adjusted to eliminate the effect of any load
5 and flow that were not included in the 1979-1988 base period
6 as defined in chapter 40E-63, Florida Administrative Code. The
7 incorporation of the method of measuring the total phosphorus
8 load reduction provided in this subparagraph is intended to
9 provide a legislatively approved aid to the governing board of
10 the district in making an annual ministerial determination of
11 any incentive credit.
12 3. Phosphorus load reductions calculated in the manner
13 described in subparagraph 2. and rounded to the nearest whole
14 percentage point for each annual period beginning on May 1 and
15 ending on April 30 shall be used to compute incentive credits
16 to the Everglades agricultural privilege taxes to be included
17 on the annual tax notices mailed in November of the next
18 ensuing calendar year. Incentive credits, if any, will reduce
19 the Everglades agricultural privilege taxes set forth in
20 subparagraph 1. only to the extent that the phosphorus load
21 reduction exceeds 25 percent. Subject to subparagraph 4., the
22 reduction of phosphorus load by each percentage point in
23 excess of 25 percent, computed for the 12-month period ended
24 on April 30 of the calendar year immediately preceding
25 certification of the Everglades agricultural privilege tax,
26 shall result in the following incentive credits: $0.33 per
27 acre for the tax notices mailed in November 1994 through
28 November 1997; $0.54 per acre for the tax notices mailed in
29 November 1998 through November 2001; $0.61 per acre for the
30 tax notices mailed in November 2002 through November 2005, and
31 $0.65 per acre for the tax notices mailed in November 2006
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Bill No. CS for SB 54-A
Amendment No. ___ Barcode 913754
1 through November 2013. The determination of incentive credits,
2 if any, shall be documented by resolution of the governing
3 board of the district adopted prior to or at the time of the
4 adoption of its resolution certifying the annual Everglades
5 agricultural privilege tax roll to the appropriate tax
6 collector.
7 4. Notwithstanding subparagraph 3., incentive credits
8 for the performance of best management practices shall not
9 reduce the minimum annual Everglades agricultural privilege
10 tax to less than $24.89 per acre, which annual Everglades
11 agricultural privilege tax as adjusted in the manner required
12 by paragraph (e) shall be known as the "minimum tax." To the
13 extent that the application of incentive credits for the
14 performance of best management practices would reduce the
15 annual Everglades agricultural privilege tax to an amount less
16 than the minimum tax, then the unused or excess incentive
17 credits for the performance of best management practices shall
18 be carried forward, on a phosphorus load percentage basis, to
19 be applied as incentive credits in subsequent years. Any
20 unused or excess incentive credits remaining after
21 certification of the Everglades agricultural privilege tax
22 roll for the tax notices mailed in November 2013 shall be
23 canceled.
24 5. Notwithstanding the schedule of Everglades
25 agricultural privilege taxes set forth in subparagraph 1., the
26 owner, lessee, or other appropriate interestholder of any
27 property shall be entitled to have the Everglades agricultural
28 privilege tax for any parcel of property reduced to the
29 minimum tax, commencing with the tax notices mailed in
30 November 1996 for parcels of property participating in the
31 early baseline option as defined in chapter 40E-63, Florida
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Bill No. CS for SB 54-A
Amendment No. ___ Barcode 913754
1 Administrative Code, and with the tax notices mailed in
2 November 1997 for parcels of property not participating in the
3 early baseline option, upon compliance with the requirements
4 set forth in this subparagraph. The owner, lessee, or other
5 appropriate interestholder shall file an application with the
6 executive director of the district prior to July 1 for
7 consideration of reduction to the minimum tax on the
8 Everglades agricultural privilege tax roll to be certified for
9 the tax notice mailed in November of the same calendar year
10 and shall have the burden of proving the reduction in
11 phosphorus load attributable to such parcel of property. The
12 phosphorus load reduction for each discharge structure serving
13 the parcel shall be measured as provided in chapter 40E-63,
14 Florida Administrative Code, and the permit issued for such
15 property pursuant to chapter 40E-63, Florida Administrative
16 Code. A parcel of property which has achieved the following
17 annual phosphorus load reduction standards shall have the
18 minimum tax included on the annual tax notice mailed in
19 November of the next ensuing calendar year: 30 percent or more
20 for the tax notices mailed in November 1994 through November
21 1997; 35 percent or more for the tax notices mailed in
22 November 1998 through November 2001; 40 percent or more for
23 the tax notices mailed in November 2002 through November 2005;
24 and 45 percent or more for the tax notices mailed in November
25 2006 through November 2013. In addition, any parcel of
26 property that achieves an annual flow weighted mean
27 concentration of 50 parts per billion (ppb) of phosphorus at
28 each discharge structure serving the property for any year
29 ending April 30 shall have the minimum tax included on the
30 annual tax notice mailed in November of the next ensuing
31 calendar year. Any annual phosphorus reductions that exceed
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Bill No. CS for SB 54-A
Amendment No. ___ Barcode 913754
1 the amount necessary to have the minimum tax included on the
2 annual tax notice for any parcel of property shall be carried
3 forward to the subsequent years' phosphorus load reduction to
4 determine if the minimum tax shall be included on the annual
5 tax notice. The governing board of the district shall deny or
6 grant the application by resolution adopted prior to or at the
7 time of the adoption of its resolution certifying the annual
8 Everglades agricultural privilege tax roll to the appropriate
9 tax collector.
10 6. The annual Everglades agricultural privilege tax
11 for the tax notices mailed in November 2003 2014 through
12 November 2026 2016 shall be $30 $25 per acre and for tax
13 notices mailed in November 2027 2017 and thereafter shall be
14 $10 per acre.
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16 (Redesignate subsequent sections.)
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19 ================ T I T L E A M E N D M E N T ===============
20 And the title is amended as follows:
21 On page 3, line 30, following the semicolon
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23 insert:
24 amending s. 373.4592, F.S., as amended;
25 revising the Everglades agricultural privilege
26 tax rate;
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