HB 0157 2004
1	A bill to be entitled
2	An act relating to school district taxation; amending s.
3	1011.71, F.S.; authorizing school district capital outlay
4	millage to be used for certain property and casualty
5	insurance premiums; providing a restriction on the use of
6	certain operating revenues; providing for legislative
7	review; providing an effective date.
8
9	Be It Enacted by the Legislature of the State of Florida:
10
11	Section 1. Subsection (5) of section 1011.71, Florida
12	Statutes, is amended to read:
13	1011.71 District school tax.--
14	(5)(a) It is the intent of the Legislature that, by July
15	1, 2003, revenue generated by the millage levy authorized by
16	subsection (2) should be used only for the costs of
17	construction, renovation, remodeling, maintenance, and repair of
18	the educational plant; for the purchase, lease, or lease-
19	purchase of equipment, educational plants, and construction
20	materials directly related to the delivery of student
21	instruction; for the rental or lease of existing buildings, or
22	space within existing buildings, originally constructed or used
23	for purposes other than education, for conversion to use as
24	educational facilities; for property and casualty insurance
25	premiums necessary to cover educational plants of the school
26	district;for the opening day collection for the library media
27	center of a new school; for the purchase, lease-purchase, or
28	lease of school buses; and for servicing of payments related to
29	certificates of participation issued for any purpose prior to
30	the effective date of this act. Costs associated with the lease-
31	purchase of equipment, educational plants, and school buses may
32	include the issuance of certificates of participation on or
33	after the effective date of this act and the servicing of
34	payments related to certificates so issued. For purposes of this
35	section, "maintenance and repair" is defined in s. 1013.01. If
36	operating revenues are made available through the payment of
37	property and casualty insurance premiums from revenue generated
38	pursuant to this paragraph, such operating revenues shall be
39	expended only for nonrecurring operational expenditures of the
40	school district. This paragraph shall be reviewed by the
41	Legislature on or before June 30, 2006.
42	(b) For purposes not delineated in paragraph (a) for which
43	proceeds received from millage levied under subsection (2) may
44	be legally expended, a district school board may spend no more
45	than the following percentages of the amount the district spent
46	for these purposes in fiscal year 1995-1996:
47	1. In fiscal year 2000-2001, 40 percent.
48	2. In fiscal year 2001-2002, 25 percent.
49	3. In fiscal year 2002-2003, 10 percent.
50	(c) Beginning July 1, 2003, revenue generated by the
51	millage levy authorized by subsection (2) must be used only for
52	the purposes delineated in paragraph (a).
53	(d) Notwithstanding any other provision of this
54	subsection, if through its adopted educational facilities plan a
55	district has clearly identified the need for an ancillary plant,
56	has provided opportunity for public input as to the relative
57	value of the ancillary plant versus an educational plant, and
58	has obtained public approval, the district may use revenue
59	generated by the millage levy authorized by subsection (2) for
60	the acquisition, construction, renovation, remodeling,
61	maintenance, or repair of an ancillary plant.
62
63	A district that violates these expenditure restrictions shall
64	have an equal dollar reduction in funds appropriated to the
65	district under s. 1011.62 in the fiscal year following the audit
66	citation. The expenditure restrictions do not apply to any
67	school district that certifies to the Commissioner of Education
68	that all of the district's instructional space needs for the
69	next 5 years can be met from capital outlay sources that the
70	district reasonably expects to receive during the next 5 years
71	or from alternative scheduling or construction, leasing,
72	rezoning, or technological methodologies that exhibit sound
73	management.
74	Section 2. This act shall take effect July 1, 2004.