| 1 | Representative Johnson offered the following: |
| 2 |
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| 3 | Amendment (with title amendment) |
| 4 | Between lines 335 and 336, insert: |
| 5 | Section 10. Paragraph (c) of subsection (4) of section |
| 6 | 1011.62, Florida Statutes, is amended to read: |
| 7 | 1011.62 Funds for operation of schools.--If the annual |
| 8 | allocation from the Florida Education Finance Program to each |
| 9 | district for operation of schools is not determined in the |
| 10 | annual appropriations act or the substantive bill implementing |
| 11 | the annual appropriations act, it shall be determined as |
| 12 | follows: |
| 13 | (4) COMPUTATION OF DISTRICT REQUIRED LOCAL EFFORT.--The |
| 14 | Legislature shall prescribe the aggregate required local effort |
| 15 | for all school districts collectively as an item in the General |
| 16 | Appropriations Act for each fiscal year. The amount that each |
| 17 | district shall provide annually toward the cost of the Florida |
| 18 | Education Finance Program for kindergarten through grade 12 |
| 19 | programs shall be calculated as follows: |
| 20 | (c) Equalization of required local effort.-- |
| 21 | 1. The Department of Revenue shall include with its |
| 22 | certifications provided pursuant to paragraph (a) its most |
| 23 | recent determination of the assessment level of the prior year's |
| 24 | assessment roll for each county and for the state as a whole. |
| 25 | 2. The Commissioner of Education shall adjust the required |
| 26 | local effort millage of each district for the current year, |
| 27 | computed pursuant to paragraph(a), as follows: |
| 28 | a. The equalization factor for the prior year's assessment |
| 29 | roll of each district shall be multiplied by 95 percent of the |
| 30 | taxable value for school purposes shown on that roll and by the |
| 31 | prior year's required local-effort millage, exclusive of any |
| 32 | equalization adjustment made pursuant to this paragraph. The |
| 33 | dollar amount so computed shall be the additional required local |
| 34 | effort for equalization for the current year. |
| 35 | b. Such equalization factor shall be computed as the |
| 36 | quotient of the prior year's assessment level of the state as a |
| 37 | whole divided by the prior year's assessment level of the |
| 38 | county, from which quotient shall be subtracted 1. |
| 39 | c. The dollar amount of additional required local effort |
| 40 | for equalization for each district shall be converted to a |
| 41 | millage rate, based on 95 percent of the current year's taxable |
| 42 | value for that district, and added to the required local effort |
| 43 | millage determined pursuant to paragraph (a). |
| 44 | 3. Notwithstanding the limitations imposed pursuant to s. |
| 45 | 1011.71(1), the total required local-effort millage, including |
| 46 | additional required local effort for equalization, shall be an |
| 47 | amount not to exceed 10 minus the maximum millage allowed as |
| 48 | nonvoted discretionary millage, exclusive of millage authorized |
| 49 | pursuant to s. 1011.71(2). Nothing herein shall be construed to |
| 50 | allow a millage in excess of that authorized in s. 9, Art. VII |
| 51 | of the State Constitution. |
| 52 | 4. For the purposes of this chapter, the term "assessment |
| 53 | level" means the value-weighted mean assessment ratio for the |
| 54 | county or state as a whole, as determined pursuant to s. |
| 55 | 195.096, or as subsequently adjusted. However, for those parcels |
| 56 | studied pursuant to s. 195.096(3)(a)1. which are receiving the |
| 57 | assessment limitation set forth in s. 193.155, and for which the |
| 58 | assessed value is less than the just value, the department shall |
| 59 | use the assessed value in the numerator and the denominator of |
| 60 | such assessment ratio. In the event a court has adjudicated that |
| 61 | the department failed to establish an accurate estimate of an |
| 62 | assessment level of a county and recomputation resulting in an |
| 63 | accurate estimate based upon the evidence before the court was |
| 64 | not possible, that county shall be presumed to have an |
| 65 | assessment level equal to that of the state as a whole. |
| 66 | 5. If, in the prior year, taxes were levied against an |
| 67 | interim assessment roll pursuant to s. 193.1145, the assessment |
| 68 | level and prior year's nonexempt assessed valuation used for the |
| 69 | purposes of this paragraph shall be those of the interim |
| 70 | assessment roll. |
| 71 | Section 11. The amendment made by this act to s. |
| 72 | 1011.62(4)(c)4., Florida Statutes, applies to the certifications |
| 73 | of the 2004 and later levels of assessment. It is the intent of |
| 74 | the Legislature that the use of just value instead of assessed |
| 75 | value for property assessed pursuant to s. 193.155, Florida |
| 76 | Statutes, for the calculation of such levels for any |
| 77 | certification made pursuant to s. 1011.62(4)(c)4. or former s. |
| 78 | 236.081(4)(c)4., Florida Statutes, prior to the 2004 tax roll is |
| 79 | validated and ratified. |
| 80 |
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| 81 |
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| 82 | ================ T I T L E A M E N D M E N T ============= |
| 83 | Remove line 38 and insert: |
| 84 | the form of the notice; amending s. 1011.62, F.S.; prescribing |
| 85 | the method by which the Department of Revenue is required to |
| 86 | calculate the assessment level for purposes of equalizing the |
| 87 | required local effort to fund the operation of schools; |
| 88 | specifying that the provisions of the act apply to the |
| 89 | assessment level for 2004 and after; ratifying any certification |
| 90 | made under prior provisions of law; repealing s. 373.516, F.S., |
| 91 | relating |