| 1 | A bill to be entitled |
| 2 | An act relating to the South Broward Drainage District, |
| 3 | Broward County; amending chapter 98-524, Laws of Florida; |
| 4 | authorizing the board to levy and collect an annual ad |
| 5 | valorem tax upon taxable real property only within the |
| 6 | district; repealing s. 42 of chapter 98-524, Laws of |
| 7 | Florida, relating to the maintenance tax; providing for a |
| 8 | referendum; providing severability; providing an effective |
| 9 | date. |
| 10 |
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| 11 | Be It Enacted by the Legislature of the State of Florida: |
| 12 |
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| 13 | Section 1. Subsection (10) of section 13 and sections 41, |
| 14 | 43, and 44 of chapter 98-524, Laws of Florida, are amended to |
| 15 | read: |
| 16 | Section 13. Powers.--The district shall have, and the |
| 17 | board may exercise, any or all of the following powers: |
| 18 | (10) To levy assess and impose upon all of the taxable |
| 19 | real property lands in the district an annual ad valorem taxes |
| 20 | drainage tax, an administrative tax, and a maintenance tax as |
| 21 | hereinafter provided. |
| 22 | Section 41. Ad valorem Operation and administrative |
| 23 | tax.--To carry on the business of the district, to implement |
| 24 | capital improvements, and to pay the administrative and |
| 25 | operational costs thereof, and to maintain and preserve the |
| 26 | drainage improvements of the district, and in addition to any |
| 27 | other tax or assessment authorized to be levied, the district is |
| 28 | authorized to levy an ad valorem a tax on all taxable real |
| 29 | property the lands within the district as determined by the |
| 30 | board for said purposes purpose. Such ad valorem tax shall be |
| 31 | evidenced to and certified by the board of supervisors each year |
| 32 | to the property appraiser, shall be entered by the property |
| 33 | appraiser on the county tax rolls, and shall be collected by the |
| 34 | tax collector in the same manner and time as county taxes and |
| 35 | the proceeds therefrom are paid to the district. Until paid, the |
| 36 | tax shall be a lien on the property against which assessed and |
| 37 | shall be enforceable in like manner as county taxes. The amount |
| 38 | of said ad valorem tax shall be determined by the board based |
| 39 | upon a report of the chief engineer or director and assessed by |
| 40 | the board upon such taxable real property, which may be all of |
| 41 | the taxable real property within the district benefited by the |
| 42 | operation, administration, and maintenance thereof. |
| 43 | Section 43. Taxation and enforcement of taxes.-- |
| 44 | (1) Commencing with the fiscal year beginning October 1, |
| 45 | 2007, the board of supervisors of the district is authorized to |
| 46 | levy the aforestated ad valorem tax on all taxable real property |
| 47 | within the district, up to and including 5 mills per dollar of |
| 48 | assessed valuation. In the absence of any contrary action of the |
| 49 | board of supervisors as herein provided, the tax rate for each |
| 50 | calendar year shall be at the maximum provided herein. |
| 51 | (2) Such taxes as provided herein and as may be determined |
| 52 | necessary by the board of supervisors shall be certified to the |
| 53 | property appraiser of Broward County by the board of supervisors |
| 54 | of South Broward Drainage District, shall be placed upon the tax |
| 55 | rolls of Broward County by the property appraiser, and shall be |
| 56 | collected by the tax collector of Broward County, as now |
| 57 | provided by law, and such taxes so levied shall become a lien |
| 58 | under the law against the taxable real property within the |
| 59 | boundaries of the South Broward Drainage District and shall be |
| 60 | enforceable under the laws of this state pertaining to the South |
| 61 | Broward Drainage District. |
| 62 | (3) The manner and basis for taxation for the fiscal years |
| 63 | 2005-2006 and 2006-2007 shall be the same as existed for the |
| 64 | South Broward Drainage District prior to the enactment of this |
| 65 | act. |
| 66 | (4)(1) The collection and enforcement of all taxes levied |
| 67 | by the district shall be at the same time and in the like manner |
| 68 | as county taxes and the provisions of the Florida Statutes |
| 69 | relating to the sale of lands for unpaid and delinquent county |
| 70 | taxes, the issuance, sale, and delivery of tax certificates for |
| 71 | such unpaid and delinquent county taxes, the redemption thereof, |
| 72 | the issuance to individuals of tax deeds based thereon, and all |
| 73 | other procedures in connection therewith shall be applicable to |
| 74 | the district to the same extent as if said statutory provisions |
| 75 | were expressly set forth herein. All taxes shall be subject to |
| 76 | the same discounts as county taxes. |
| 77 | (2) The provisions of subsection (1) shall not be |
| 78 | applicable if the board has determined to levy and collect taxes |
| 79 | under section 40(2). |
| 80 | (5) The ad valorem tax provided for herein shall be in |
| 81 | addition to county and municipal ad valorem taxes provided for |
| 82 | by law. |
| 83 | (6) The district shall have no authority to levy valorem |
| 84 | taxes as provided herein unless such authority has been approved |
| 85 | in a referendum by a majority vote of the electors residing in |
| 86 | the district voting on the question. |
| 87 | Section 44. When unpaid tax is delinquent; penalty.-- |
| 88 | (1) All taxes provided for in this act shall become |
| 89 | delinquent and bear penalties on the amount of said taxes in the |
| 90 | same manner as county taxes. |
| 91 | (2) The provisions of subsection (1) shall not be |
| 92 | applicable if the board has determined to levy and collect taxes |
| 93 | under section 40(2). |
| 94 | Section 2. Section 42 of chapter 98-524, Laws of Florida, |
| 95 | is repealed. |
| 96 | Section 3. Record certified copy of act.--A certified copy |
| 97 | of this act shall be recorded in the Broward County Public |
| 98 | Records by the South Broward Drainage District. |
| 99 | Section 4. In accordance with the requirements of section |
| 100 | 101.161, Florida Statutes, and section 7 of this act, the |
| 101 | Supervisor of Elections of Broward County shall place the title |
| 102 | and substance of the referendum on the ballot as follows: |
| 103 |
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| 104 | CHANGE SOUTH BROWARD DRAINAGE DISTRICT'S METHOD OF TAXATION |
| 105 | TO AD VALOREM TAX UPON TAXABLE REAL PROPERTY |
| 106 | Shall the South Broward Drainage District's method of taxation |
| 107 | be changed from assessment per acre/unit to ad valorem tax upon |
| 108 | taxable real property, at a rate not to exceed 5 mills? |
| 109 | Yes____ |
| 110 | No_____ |
| 111 |
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| 112 | Section 5. The vote for this act shall occur at the |
| 113 | November 2006 general election. |
| 114 | Section 6. In the event any section or provision of this |
| 115 | act is determined to be invalid or unenforceable, such |
| 116 | determination shall not affect the validity or enforceability of |
| 117 | each other section and provision of this act and to this end, |
| 118 | the provisions of this act shall be declared severable. |
| 119 | Section 7. This act shall take effect upon becoming a law, |
| 120 | except that sections 1 and 2 shall take effect only upon their |
| 121 | approval by a majority vote of those qualified electors of the |
| 122 | South Broward Drainage District voting in a referendum held in |
| 123 | conjunction with the November 2006 general election by the |
| 124 | Broward County Supervisor of Elections in accordance with the |
| 125 | provisions of law relating to elections currently in force and |
| 126 | this act. |