Senate Bill sb1294c1

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    Florida Senate - 2005                           CS for SB 1294

    By the Committee on Government Efficiency Appropriations; and
    Senator Bennett




    593-1903-05

  1                      A bill to be entitled

  2         An act relating to use of school district

  3         millage; amending ss. 200.065 and 1011.71,

  4         F.S.; expanding authorized school board millage

  5         levy funding to include payment of premiums for

  6         property and casualty insurance necessary to

  7         insure school district educational plants;

  8         limiting the use of certain operating revenues;

  9         providing an effective date.

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11  Be It Enacted by the Legislature of the State of Florida:

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13         Section 1.  Paragraph (a) of subsection (9) of section

14  200.065, Florida Statutes, is amended to read:

15         200.065  Method of fixing millage.--

16         (9)(a)  In addition to the notice required in

17  subsection (3), a district school board shall publish a second

18  notice of intent to levy additional taxes under s. 1011.71(2).

19  Such notice shall specify the projects or number of school

20  buses anticipated to be funded by such additional taxes and

21  shall be published in the size, within the time periods,

22  adjacent to, and in substantial conformity with the

23  advertisement required under subsection (3). The projects

24  shall be listed in priority within each category as follows:

25  construction and remodeling; maintenance, renovation, and

26  repair; motor vehicle purchases; new and replacement

27  equipment; payments for educational facilities and sites due

28  under a lease-purchase agreement; payments for renting and

29  leasing educational facilities and sites; payments of loans

30  approved pursuant to ss. 1011.14 and 1011.15; payment of costs

31  of compliance with environmental statutes and regulations;

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    Florida Senate - 2005                           CS for SB 1294
    593-1903-05




 1  payment of premiums for property and casualty insurance

 2  necessary to insure the educational plants of the school

 3  district; payment of costs of leasing relocatable educational

 4  facilities; and payments to private entities to offset the

 5  cost of school buses pursuant to s. 1011.71(2)(i). The

 6  additional notice shall be in the following form, except that

 7  if the district school board is proposing to levy the same

 8  millage under s. 1011.71(2) which it levied in the prior year,

 9  the words "continue to" shall be inserted before the word

10  "impose" in the first sentence, and except that the second

11  sentence of the second paragraph shall be deleted if the

12  district is advertising pursuant to paragraph (3)(e):

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14                     NOTICE OF TAX FOR SCHOOL

15                          CAPITAL OUTLAY

16  

17         The  (name of school district)  will soon consider a

18  measure to impose a  (number)  mill property tax for the

19  capital outlay projects listed herein.

20         This tax is in addition to the school board's proposed

21  tax of  (number)  mills for operating expenses and is proposed

22  solely at the discretion of the school board. THE PROPOSED

23  COMBINED SCHOOL BOARD TAX INCREASE FOR BOTH OPERATING EXPENSES

24  AND CAPITAL OUTLAY IS SHOWN IN THE ADJACENT NOTICE.

25         The capital outlay tax will generate approximately

26  $  (amount)  , to be used for the following projects:

27  

28                (list of capital outlay projects)

29  

30         All concerned citizens are invited to a public hearing

31  to be held on  (date and time)  at  (meeting place).

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    Florida Senate - 2005                           CS for SB 1294
    593-1903-05




 1         A DECISION on the proposed CAPITAL OUTLAY TAXES will be

 2  made at this hearing.

 3         Section 2.  Paragraph (j) is added to subsection (2) of

 4  section 1011.71, Florida Statutes, and paragraph (a) of

 5  subsection (5) of that section is amended, to read:

 6         1011.71  District school tax.--

 7         (2)  In addition to the maximum millage levy as

 8  provided in subsection (1), each school board may levy not

 9  more than 2 mills against the taxable value for school

10  purposes to fund:

11         (j)  Payment of premiums for property and casualty

12  insurance necessary to insure the educational plants of the

13  school district.

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15  Violations of these expenditure provisions shall result in an

16  equal dollar reduction in the Florida Education Finance

17  Program (FEFP) funds for the violating district in the fiscal

18  year following the audit citation.

19         (5)(a)  It is the intent of the Legislature that, by

20  July 1, 2003, revenue generated by the millage levy authorized

21  by subsection (2) should be used only for the costs of

22  construction, renovation, remodeling, maintenance, and repair

23  of the educational plant; for the purchase, lease, or

24  lease-purchase of equipment, educational plants, and

25  construction materials directly related to the delivery of

26  student instruction; for the rental or lease of existing

27  buildings, or space within existing buildings, originally

28  constructed or used for purposes other than education, for

29  conversion to use as educational facilities; for payment of

30  premiums for property and casualty insurance necessary to

31  insure the educational plants of the school district; for the

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    Florida Senate - 2005                           CS for SB 1294
    593-1903-05




 1  opening day collection for the library media center of a new

 2  school; for the purchase, lease-purchase, or lease of school

 3  buses or the payment to a private entity to offset the cost of

 4  school buses pursuant to paragraph (2)(i); and for servicing

 5  of payments related to certificates of participation issued

 6  for any purpose prior to the effective date of this act. Costs

 7  associated with the lease-purchase of equipment, educational

 8  plants, and school buses may include the issuance of

 9  certificates of participation on or after the effective date

10  of this act and the servicing of payments related to

11  certificates so issued. For purposes of this section,

12  "maintenance and repair" is defined in s. 1013.01. Each year

13  that operating revenues are made available through the payment

14  of property and casualty insurance premiums from revenues

15  generated under this subsection or subsection (2), such

16  operating revenues may be expended only for nonrecurring

17  operational expenditures of the school district.

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19  A district that violates these expenditure restrictions shall

20  have an equal dollar reduction in funds appropriated to the

21  district under s. 1011.62 in the fiscal year following the

22  audit citation. The expenditure restrictions do not apply to

23  any school district that certifies to the Commissioner of

24  Education that all of the district's instructional space needs

25  for the next 5 years can be met from capital outlay sources

26  that the district reasonably expects to receive during the

27  next 5 years or from alternative scheduling or construction,

28  leasing, rezoning, or technological methodologies that exhibit

29  sound management.

30         Section 3.  This act shall take effect July 1, 2005.

31  

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    Florida Senate - 2005                           CS for SB 1294
    593-1903-05




 1          STATEMENT OF SUBSTANTIAL CHANGES CONTAINED IN
                       COMMITTEE SUBSTITUTE FOR
 2                             SB 1294

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 4  CS for SB 1294 requires that if a school district uses its
    discretionary millage to pay for property and casualty
 5  insurance premiums, it must use the additional operating
    revenue made available for nonrecurring operational
 6  expenditures.

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