Senate Bill sb1886
CODING: Words stricken are deletions; words underlined are additions.
Florida Senate - 2005 SB 1886
By the Committee on Community Affairs
578-1071B-05
1 A bill to be entitled
2 An act relating to local government; amending
3 s. 163.3246, F.S.; revising various provisions
4 of the Local Government Comprehensive Planning
5 Certification Program; specifying the duties of
6 the state land planning agency rather than the
7 Department of Community Affairs in order to
8 conform to other provisions governing planning
9 and development; revising the requirements for
10 a local government to obtain certification
11 under the program; requiring that the local
12 government develop a map, certain plans, and
13 disaster strategies; revising requirements for
14 public hearings; deleting provisions limiting
15 the number of certification agreements each
16 fiscal year; revising the requirements for
17 filing a petition for an administration hearing
18 concerning an agreement; providing that an
19 application for development approval within a
20 certified area is exempt from review as a
21 development of regional impact if a local
22 government does not request review of such
23 development in its application for
24 certification; deleting provisions requiring a
25 biennial report to the Governor and Legislature
26 by the state land planning agency; amending s.
27 212.055, F.S.; providing for the levy of the
28 local government infrastructure surtax pursuant
29 to an ordinance enacted by a majority of the
30 county governing body; authorizing a majority
31 of a county's governing body to levy the school
1
CODING: Words stricken are deletions; words underlined are additions.
Florida Senate - 2005 SB 1886
578-1071B-05
1 capital outlay surtax with certain limitations;
2 requiring a citizen's review and oversight
3 board for the levy or extension of certain
4 surtaxes; amending s. 336.025, F.S.; providing
5 for the local option fuel tax to be levied by a
6 majority of the governing body of the county
7 rather than by a super majority of the
8 governing body; creating s. 201.032, F.S.;
9 authorizing county governing authorities, by
10 ordinance, to levy a surtax on deeds and other
11 documents taxed under s. 201.02, F.S.;
12 establishing a maximum rate of the surtax;
13 requiring the grantor to pay the surtax;
14 exempting certain documents from the surtax;
15 requiring that the surtax be approved by
16 referendum or adopted by an extraordinary vote
17 of the governing authority; requiring the
18 governing authority to notify the Department of
19 Revenue of the imposition, termination, or rate
20 change of the surtax; restricting the effective
21 dates for imposing a surtax or changing the tax
22 rate; requiring a ballot statement and
23 providing a format; providing for the use of
24 surtax proceeds; requiring the Department of
25 Revenue to administer the surtax and providing
26 for administrative costs of the department;
27 exempting the surtax from s. 201.15, F.S.,
28 relating to distribution; restricting uses of
29 the surtax proceeds; requiring a report to the
30 Department of Financial Services; restricting
31 the imposition or increase of other impact fees
2
CODING: Words stricken are deletions; words underlined are additions.
Florida Senate - 2005 SB 1886
578-1071B-05
1 if the governing authority imposes the surtax;
2 requiring the Department of Revenue to adopt
3 forms; requiring the use of such forms when the
4 surtax is paid; authorizing the clerk of the
5 court to collect a fee; authorizing the
6 Department of Revenue to adopt emergency rules;
7 providing an exception when there is a
8 dissolution of marriage; providing an effective
9 date.
10
11 Be It Enacted by the Legislature of the State of Florida:
12
13 Section 1. Section 163.3246, Florida Statutes, is
14 amended to read:
15 163.3246 Local government comprehensive planning
16 certification program.--
17 (1) There is created the Local Government
18 Comprehensive Planning Certification Program to be
19 administered by the state land planning agency Department of
20 Community Affairs. The purpose of the program is to create a
21 certification process for a local government which, based on
22 governments who identify a geographic area for certification
23 within which they commit to directing growth and who, because
24 of a demonstrated record of effectively adopting,
25 implementing, and enforcing its comprehensive plan; an
26 enhanced, the level of technical planning, financial, and
27 administrative expertise; experience exhibited by the local
28 government, and a commitment to implement exemplary planning
29 practices, requires require less state and regional oversight
30 of the comprehensive plan amendment process. The purpose of
31 the certification area is to designate areas that are
3
CODING: Words stricken are deletions; words underlined are additions.
Florida Senate - 2005 SB 1886
578-1071B-05
1 contiguous, compact, and appropriate for urban growth and
2 development within a 10-year planning timeframe.
3 Municipalities and counties are encouraged to jointly
4 establish the certification area, and subsequently enter into
5 joint certification agreement with the department.
6 (2) Any development within the certification area must
7 be consistent with the local comprehensive plan required under
8 this part. In order to be eligible for certification under the
9 program, the local government must:
10 (a) Demonstrate a record of effectively adopting,
11 implementing, and enforcing its comprehensive plan;
12 (b) Demonstrate technical, financial, and
13 administrative expertise to implement the provisions of this
14 part without state oversight;
15 (c) Obtain comments from the state and regional review
16 agencies regarding the appropriateness of the proposed
17 certification;
18 (d) Hold at least one public hearing soliciting public
19 input concerning the local government's proposal for
20 certification; and
21 (e) Demonstrate that it has adopted programs in its
22 local comprehensive plan and land development regulations
23 which:
24 1. Promote infill development and redevelopment,
25 including prioritized and timely permitting processes in which
26 applications for local development permits within the
27 certification area are acted upon expeditiously for proposed
28 development that is consistent with the local comprehensive
29 plan.
30 2. Promote the development of housing for low-income
31 and very-low-income households or specialized housing to
4
CODING: Words stricken are deletions; words underlined are additions.
Florida Senate - 2005 SB 1886
578-1071B-05
1 assist elderly and disabled persons to remain at home or in
2 independent living arrangements.
3 3. Achieve effective intergovernmental coordination
4 and address the extrajurisdictional effects of development
5 within the certified area.
6 4. Promote economic diversity and growth while
7 encouraging the retention of rural character, where rural
8 areas exist, and the protection and restoration of the
9 environment.
10 5. Provide and maintain public urban and rural open
11 space and recreational opportunities.
12 6. Manage transportation and land uses to support
13 public transit and promote opportunities for pedestrian and
14 nonmotorized transportation.
15 7. Use design principles to foster individual
16 community identity, create a sense of place, and promote
17 pedestrian-oriented safe neighborhoods and town centers.
18 8. Redevelop blighted areas.
19 9. Adopt a local mitigation strategy and have programs
20 to improve disaster preparedness and the ability to protect
21 lives and property, especially in coastal high-hazard areas.
22 10. Encourage clustered, mixed-use development that
23 incorporates greenspace and residential development within
24 walking distance of commercial development.
25 11. Encourage urban infill at appropriate densities
26 and intensities and separate urban and rural uses and
27 discourage urban sprawl while preserving public open space and
28 planning for buffer-type land uses and rural development
29 consistent with their respective character along and outside
30 the certification area.
31
5
CODING: Words stricken are deletions; words underlined are additions.
Florida Senate - 2005 SB 1886
578-1071B-05
1 12. Assure protection of key natural areas and
2 agricultural lands that are identified using state and local
3 inventories of natural areas. Key natural areas include, but
4 are not limited to:
5 a. Wildlife corridors.
6 b. Lands with high native biological diversity,
7 important areas for threatened and endangered species, species
8 of special concern, migratory bird habitat, and intact natural
9 communities.
10 c. Significant surface waters and springs, aquatic
11 preserves, wetlands, and outstanding Florida waters.
12 d. Water resources suitable for preservation of
13 natural systems and for water resource development.
14 e. Representative and rare native Florida natural
15 systems.
16 13. Ensure the cost-efficient provision of public
17 infrastructure and services.
18 (3) Before submitting an application to the state land
19 planning agency, the local government must hold at least two
20 public hearings in order to solicit input concerning the local
21 government's application for certification and at least one of
22 those hearings must occur with the local planning agency.
23 Local governments are also encouraged to obtain public comment
24 through workshops with neighborhood associations, which are
25 conducted prior to the public hearings.
26 (4) The goal of the two public hearings required under
27 subsection (3) is to solicit input from the public on the
28 following issues:
29 (a) Whether the local government should apply for
30 certification;
31
6
CODING: Words stricken are deletions; words underlined are additions.
Florida Senate - 2005 SB 1886
578-1071B-05
1 (b) The promotion of affordable housing or workforce
2 housing;
3 (c) The economic viability of agricultural and other
4 predominantly rural land uses, and the protection and
5 restoration of environmentally sensitive areas, while
6 recognizing private property rights;
7 (d) The provision and maintenance of public open space
8 and recreational opportunities;
9 (e) The management of transportation and land uses to
10 support public transit and promote pedestrian and nonmotorized
11 transportation;
12 (f) Design principles to foster individual community
13 identity, create a sense of place, and promote
14 pedestrian-oriented safe neighborhoods and town centers;
15 (g) The encouragement of clustered, mixed-use
16 development that incorporates open space or green space and
17 residential development within walking distance of commercial
18 development;
19 (h) The encouragement of urban infill and
20 redevelopment at appropriate densities and intensities and of
21 separate urban and rural uses, and the discouragement of urban
22 sprawl, while promoting and preserving public open space and
23 planning for buffer or transitional-type land uses and rural
24 development, consistent with their respective character, along
25 and outside the certification area;
26 (i) The availability of public infrastructure and
27 services;
28 (j) Local hazard-mitigation strategies and programs to
29 improve disaster preparedness and the ability to protect lives
30 and property, especially in coastal high-hazard areas; and
31
7
CODING: Words stricken are deletions; words underlined are additions.
Florida Senate - 2005 SB 1886
578-1071B-05
1 (k) Whether a development of regional impact within
2 the certification area should be exempt from review by the
3 state planning agency under s. 380.06.
4 (5) After the hearings required in subsection (3) but
5 before submission of the application to the state land
6 planning agency, the local government must adopt the
7 application by a majority vote of the members of the governing
8 body.
9 (6) In order to be eligible for certification under
10 the program, the local government must submit an application
11 to the state land planning agency containing the following:
12 (a) A map depicting the boundary of the proposed
13 certification area, which may include all or part of a local
14 government's jurisdiction, and which represents a compact,
15 contiguous area appropriate for urban growth with available
16 central water and sewer and adequate road capacity within a
17 10-year planning timeframe;
18 (b) Copies of land development regulations, interlocal
19 agreements, and other relevant information supporting the
20 eligibility criteria for designation;
21 (c) Copies of the notice of the two public hearings
22 required under subsection (3) and the records or minutes of
23 those proceedings; and
24 (d) A statement concerning whether the local
25 government wants to exempt developments of regional impact
26 within the certification area from review by the state
27 planning agency under s. 380.06.
28 (7) The state land planning agency shall consider the
29 local government's record of effectively adopting,
30 implementing, and enforcing its comprehensive plan in
31 determining the local government's eligibility for
8
CODING: Words stricken are deletions; words underlined are additions.
Florida Senate - 2005 SB 1886
578-1071B-05
1 certification. In addition, the state land planning agency
2 shall consider the level of technical, financial, and
3 administrative expertise that the local government has
4 available to implement the provisions of this part without
5 state oversight of individual plan amendments.
6 (8) A state or regional review agency may submit
7 comments regarding the appropriateness of the proposed
8 certification area to the state land planning agency within 30
9 days after the local government submits its application.
10 (9)(3) An area Portions of local governments located
11 within areas of critical state concern, as designated under s.
12 380.05, may not cannot be included in a certification area.
13 (4) A local government or group of local governments
14 seeking certification of all or part of a jurisdiction or
15 jurisdictions must submit an application to the department
16 which demonstrates that the area sought to be certified meets
17 the criteria of subsections (2) and (5). The application shall
18 include copies of the applicable local government
19 comprehensive plan, land development regulations, interlocal
20 agreements, and other relevant information supporting the
21 eligibility criteria for designation.
22 (10) Upon receipt of a complete application, the state
23 land planning agency department must provide the local
24 government with an initial response to the application within
25 90 days after receipt of the application.
26 (11)(5) If the local government meets the eligibility
27 criteria of subsections (6) and (7) subsection (2), the state
28 land planning agency department shall provide a written notice
29 of certification for the portion of a local government's
30 jurisdiction which is within the certification area certify
31 all or part of a local government by written agreement, which
9
CODING: Words stricken are deletions; words underlined are additions.
Florida Senate - 2005 SB 1886
578-1071B-05
1 shall be considered final agency action subject to challenge
2 under s. 120.569. The notice of certification agreement must
3 include the following components:
4 (a) The boundary of the certification area basis for
5 certification.
6 (b) A requirement that the local government submit
7 either an annual or biennial monitoring report to the state
8 land planning agency according to the schedule provided in the
9 written notice. The monitoring report must, at a minimum,
10 include the number of amendments to the comprehensive plan
11 adopted by the local government, the number of plan amendments
12 challenged by an affected person, and the disposition of those
13 challenges. The boundary of the certification area, which
14 encompasses areas that are contiguous, compact, appropriate
15 for urban growth and development, and in which public
16 infrastructure is existing or planned within a 10-year
17 planning timeframe. The certification area is required to
18 include sufficient land to accommodate projected population
19 growth, housing demand, including choice in housing types and
20 affordability, job growth and employment, appropriate
21 densities and intensities of use to be achieved in new
22 development and redevelopment, existing or planned
23 infrastructure, including transportation and central water and
24 sewer facilities. The certification area must be adopted as
25 part of the local government's comprehensive plan.
26 (c) A demonstration that the capital improvements plan
27 governing the certified area is updated annually.
28 (d) A visioning plan or a schedule for the development
29 of a visioning plan.
30
31
10
CODING: Words stricken are deletions; words underlined are additions.
Florida Senate - 2005 SB 1886
578-1071B-05
1 (e) A description of baseline conditions related to
2 the evaluation criteria in paragraph (g) in the certified
3 area.
4 (f) A work program setting forth specific planning
5 strategies and projects that will be undertaken to achieve
6 improvement in the baseline conditions as measured by the
7 criteria identified in paragraph (g).
8 (g) Criteria to evaluate the effectiveness of the
9 certification process in achieving the community-development
10 goals for the certification area including:
11 1. Measuring the compactness of growth, expressed as
12 the ratio between population growth and land consumed;
13 2. Increasing residential density and intensities of
14 use;
15 3. Measuring and reducing vehicle miles traveled and
16 increasing the interconnectedness of the street system,
17 pedestrian access, and mass transit;
18 4. Measuring the balance between the location of jobs
19 and housing;
20 5. Improving the housing mix within the certification
21 area, including the provision of mixed-use neighborhoods,
22 affordable housing, and the creation of an affordable housing
23 program if such a program is not already in place;
24 6. Promoting mixed-use developments as an alternative
25 to single-purpose centers;
26 7. Promoting clustered development having dedicated
27 open space;
28 8. Linking commercial, educational, and recreational
29 uses directly to residential growth;
30 9. Reducing per capita water and energy consumption;
31
11
CODING: Words stricken are deletions; words underlined are additions.
Florida Senate - 2005 SB 1886
578-1071B-05
1 10. Prioritizing environmental features to be
2 protected and adopting measures or programs to protect
3 identified features;
4 11. Reducing hurricane shelter deficits and evacuation
5 times and implementing the adopted mitigation strategies; and
6 12. Improving coordination between the local
7 government and school board.
8 (h) A commitment to change any land development
9 regulations that restrict compact development and adopt
10 alternative design codes that encourage desirable densities
11 and intensities of use and patterns of compact development
12 identified in the agreement.
13 (i) A plan for increasing public participation in
14 comprehensive planning and land use decisionmaking which
15 includes outreach to neighborhood and civic associations
16 through community planning initiatives.
17 (j) A demonstration that the intergovernmental
18 coordination element of the local government's comprehensive
19 plan includes joint processes for coordination between the
20 school board and local government pursuant to s.
21 163.3177(6)(h)2. and other requirements of law.
22 (k) A method of addressing the extrajurisdictional
23 effects of development within the certified area which is
24 integrated by amendment into the intergovernmental
25 coordination element of the local government comprehensive
26 plan.
27 (l) A requirement for the annual reporting to the
28 department of plan amendments adopted during the year, and the
29 progress of the local government in meeting the terms and
30 conditions of the certification agreement. Prior to the
31 deadline for the annual report, the local government must hold
12
CODING: Words stricken are deletions; words underlined are additions.
Florida Senate - 2005 SB 1886
578-1071B-05
1 a public hearing soliciting public input on the progress of
2 the local government in satisfying the terms of the
3 certification agreement.
4 (m) An expiration date that is no later than 10 years
5 after execution of the agreement.
6 (12)(6) The department may enter up to eight new
7 certification agreements each fiscal year. The state land
8 planning agency department shall adopt procedural rules
9 governing the application and review of local government
10 requests for certification. Such procedural rules may
11 establish a phased schedule for review of local government
12 requests for certification.
13 (13)(7) The state land planning agency department
14 shall revoke the local government's certification if it
15 determines that the local government is not substantially
16 complying with the terms of the written notice required under
17 subsection (11) or this section agreement.
18 (14)(8) An affected person, as defined by s.
19 163.3184(1)(a), may petition for administrative hearing
20 alleging that a local government is not substantially
21 complying with the terms of the written notice required under
22 subsection (11) or this section agreement, using the
23 procedures and timeframes for notice and conditions precedent
24 described in s. 163.3215 s. 163.3213. Such a petition must be
25 filed within 30 days after the annual public hearing required
26 by paragraph (5)(l).
27 (15)(9)(a) Upon certification all comprehensive plan
28 amendments associated with the area certified must be adopted
29 and reviewed in the manner described in ss. 163.3184(1), (2),
30 (7), (14), (15), and (16) and 163.3187, such that state and
31 regional agency review is eliminated. The state land planning
13
CODING: Words stricken are deletions; words underlined are additions.
Florida Senate - 2005 SB 1886
578-1071B-05
1 agency department may not issue any objections,
2 recommendations, and comments report on proposed plan
3 amendments or a notice of intent on adopted plan amendments;
4 however, affected persons, as defined by s. 163.3184(1)(a),
5 may file a petition for administrative review pursuant to the
6 requirements of s. 163.3187(3)(a) to challenge the compliance
7 of an adopted plan amendment.
8 (b) If it is determined that the adopted plan
9 amendment is not in compliance and the amendment is not the
10 subject of a pending appeal and the timeframe for filing an
11 appeal has expired, the state land planning agency shall
12 revoke the local government's certification. The local
13 government may not apply for certification for a period of 3
14 years after the date of revocation.
15 (c)(b) Plan amendments that change the boundaries of
16 the certification area; propose a rural land stewardship area
17 pursuant to s. 163.3177(11)(d); propose an optional sector
18 plan pursuant to s. 163.3245; propose a school facilities
19 element; update a comprehensive plan based on an evaluation
20 and appraisal report that has not been determined sufficient
21 by the state land planning agency; impact lands outside the
22 certification boundary; implement new statutory requirements
23 that require specific comprehensive plan amendments; or
24 increase hurricane evacuation times or the need for shelter
25 capacity on lands within the coastal high hazard area shall be
26 reviewed pursuant to ss. 163.3184 and 163.3187.
27 (16) If a local government does not request in its
28 application for certification that the state land planning
29 agency review proposed developments of regional impact within
30 the certified area, an application for development order
31
14
CODING: Words stricken are deletions; words underlined are additions.
Florida Senate - 2005 SB 1886
578-1071B-05
1 approval within the certified area is exempt from review under
2 s. 380.06.
3 (17) A certified local government shall transmit each
4 adopted plan amendment to the state land planning agency.
5 (18) Each local government that is certified by the
6 state land planning agency before July 1, 2005, is
7 reauthorized and remains a certified local government. The
8 state land planning agency shall send the local governments a
9 written notice of certification as required in subsection
10 (11).
11 (19)(10) A local government's certification shall be
12 reviewed by the local government and the state land planning
13 agency department as part of the evaluation and appraisal
14 process pursuant to s. 163.3191. Within 1 year after the
15 deadline for the local government to update its comprehensive
16 plan based on the evaluation and appraisal report, the
17 department shall renew or revoke the certification.
18 (20) The local government's failure to adopt a timely
19 evaluation and appraisal report, failure to adopt an
20 evaluation and appraisal report found to be sufficient, or
21 failure to timely adopt amendments based on an evaluation and
22 appraisal report found to be in compliance by the state land
23 planning agency department shall be cause for revoking the
24 certification agreement. The state land planning agency's
25 department's decision to renew or revoke shall be considered
26 agency action subject to challenge under s. 120.569.
27 (11) The department shall, by July 1 of each
28 odd-numbered year, submit to the Governor, the President of
29 the Senate, and the Speaker of the House of Representatives a
30 report listing certified local governments, evaluating the
31
15
CODING: Words stricken are deletions; words underlined are additions.
Florida Senate - 2005 SB 1886
578-1071B-05
1 effectiveness of the certification, and including any
2 recommendations for legislative actions.
3 (21)(12) The Office of Program Policy Analysis and
4 Government Accountability shall prepare a report evaluating
5 the certification program, which shall be submitted to the
6 Governor, the President of the Senate, and the Speaker of the
7 House of Representatives by December 1, 2007.
8 Section 2. Paragraph (a) of subsection (2) and
9 subsection (6) of section 212.055, Florida Statutes, are
10 amended, and subsection (8) is added to that section, to read:
11 212.055 Discretionary sales surtaxes; legislative
12 intent; authorization and use of proceeds.--It is the
13 legislative intent that any authorization for imposition of a
14 discretionary sales surtax shall be published in the Florida
15 Statutes as a subsection of this section, irrespective of the
16 duration of the levy. Each enactment shall specify the types
17 of counties authorized to levy; the rate or rates which may be
18 imposed; the maximum length of time the surtax may be imposed,
19 if any; the procedure which must be followed to secure voter
20 approval, if required; the purpose for which the proceeds may
21 be expended; and such other requirements as the Legislature
22 may provide. Taxable transactions and administrative
23 procedures shall be as provided in s. 212.054.
24 (2) LOCAL GOVERNMENT INFRASTRUCTURE SURTAX.--
25 (a)1. The governing authority in each county may levy
26 a discretionary sales surtax of 0.5 percent or 1 percent. The
27 levy of the surtax shall be pursuant to ordinance enacted by a
28 majority of the members of the county governing authority or
29 and approved by a majority of the electors of the county
30 voting in a referendum on the surtax. If the governing bodies
31 of the municipalities representing a majority of the county's
16
CODING: Words stricken are deletions; words underlined are additions.
Florida Senate - 2005 SB 1886
578-1071B-05
1 population adopt uniform resolutions establishing the rate of
2 the surtax and calling for a referendum on the surtax, the
3 levy of the surtax shall be placed on the ballot and shall
4 take effect if approved by a majority of the electors of the
5 county voting in the referendum on the surtax.
6 2. If the surtax was levied pursuant to a referendum
7 held before July 1, 1993, the surtax may not be levied beyond
8 the time established in the ordinance, or, if the ordinance
9 did not limit the period of the levy, the surtax may not be
10 levied for more than 15 years. The levy of such surtax may be
11 extended only by approval of a majority of the electors of the
12 county voting in a referendum on the surtax.
13 (6) SCHOOL CAPITAL OUTLAY SURTAX.--
14 (a) The school board in each county may levy, pursuant
15 to resolution conditioned to take effect only upon approval by
16 a majority vote of the electors of the county voting in a
17 referendum or by majority vote of the county governing body, a
18 discretionary sales surtax at a rate that may not exceed 0.5
19 percent.
20 (b) If the tax is levied by a majority of the county
21 governing body, the school board shall use due diligence and
22 sound business practices in the design, construction, and use
23 of educational facilities, and may not exceed the maximum cost
24 per student station established in s. 1013.72(2).
25 (c)(b) The resolution shall include a statement that
26 provides a brief and general description of the school capital
27 outlay projects to be funded by the surtax. The statement
28 shall conform to the requirements of s. 101.161 and shall be
29 placed on the ballot by the governing body of the county. The
30 following question shall be placed on the ballot:
31
17
CODING: Words stricken are deletions; words underlined are additions.
Florida Senate - 2005 SB 1886
578-1071B-05
1 ....FOR THE ....CENTS TAX
2 ....AGAINST THE ....CENTS TAX
3
4 (d)(c) The resolution providing for the imposition of
5 the surtax shall set forth a plan for use of the surtax
6 proceeds for fixed capital expenditures or fixed capital costs
7 associated with the construction, reconstruction, or
8 improvement of school facilities and campuses which have a
9 useful life expectancy of 5 or more years, and any land
10 acquisition, land improvement, design, and engineering costs
11 related thereto. Additionally, the plan shall include the
12 costs of retrofitting and providing for technology
13 implementation, including hardware and software, for the
14 various sites within the school district. Surtax revenues may
15 be used for the purpose of servicing bond indebtedness to
16 finance projects authorized by this subsection, and any
17 interest accrued thereto may be held in trust to finance such
18 projects. Neither the proceeds of the surtax nor any interest
19 accrued thereto shall be used for operational expenses.
20 (e)(d) Any school board receiving proceeds from
21 imposing the surtax shall implement a freeze on noncapital
22 local school property taxes, at the millage rate imposed in
23 the year prior to the implementation of the surtax, for a
24 period of at least 3 years from the date of imposition of the
25 surtax. This provision shall not apply to existing debt
26 service or required state taxes.
27 (f)(e) Surtax revenues collected by the Department of
28 Revenue pursuant to this subsection shall be distributed to
29 the school board imposing the surtax in accordance with law.
30 (8) CITIZENS' REVIEW AND OVERSIGHT BOARD.--Before
31 levying a tax or extending a tax under subsection (2) or
18
CODING: Words stricken are deletions; words underlined are additions.
Florida Senate - 2005 SB 1886
578-1071B-05
1 subsection (6), a county must establish a citizens' review and
2 oversight board for the purposes of enhancing public
3 participation in the development of a plan for the use of the
4 tax proceeds and increasing local government accountability
5 relating to the expenditure of the tax proceeds to implement
6 the plan. The governing body of the local government levying
7 the tax shall appoint members to the board who represent
8 business interests, transportation interests, planning
9 professionals, neighborhood associations, and other interested
10 parties. If the local government is levying a surtax under
11 subsection (6), the board shall also include members that
12 represent the school district.
13 (a) The board shall hold meetings quarterly or at the
14 request of the local governing body. A quorum shall consist of
15 a majority of the board members and is necessary to take any
16 action regarding recommendations to the governing body of the
17 local government.
18 (b) The local government shall provide staff support
19 to the board for its meetings. All board meetings held
20 pursuant to this subsection are open to the public and minutes
21 of the meeting shall be made available to the public.
22 Section 3. Paragraph (b) of subsection (1) of section
23 336.025, Florida Statutes, is amended to read:
24 336.025 County transportation system; levy of local
25 option fuel tax on motor fuel and diesel fuel.--
26 (1)
27 (b) In addition to other taxes allowed by law, there
28 may be levied as provided in s. 206.41(1)(e) a 1-cent, 2-cent,
29 3-cent, 4-cent, or 5-cent local option fuel tax upon every
30 gallon of motor fuel sold in a county and taxed under the
31 provisions of part I of chapter 206. The tax shall be levied
19
CODING: Words stricken are deletions; words underlined are additions.
Florida Senate - 2005 SB 1886
578-1071B-05
1 by an ordinance adopted by a majority plus one vote of the
2 membership of the governing body of the county or by
3 referendum.
4 1. All impositions and rate changes of the tax shall
5 be levied before July 1, to be effective January 1 of the
6 following year. However, levies of the tax which were in
7 effect on July 1, 2002, and which expire on August 31 of any
8 year may be reimposed at the current authorized rate effective
9 September 1 of the year of expiration.
10 2. The county may, prior to levy of the tax, establish
11 by interlocal agreement with one or more municipalities
12 located therein, representing a majority of the population of
13 the incorporated area within the county, a distribution
14 formula for dividing the entire proceeds of the tax among
15 county government and all eligible municipalities within the
16 county. If no interlocal agreement is adopted before the
17 effective date of the tax, tax revenues shall be distributed
18 pursuant to the provisions of subsection (4). If no interlocal
19 agreement exists, a new interlocal agreement may be
20 established prior to June 1 of any year pursuant to this
21 subparagraph. However, any interlocal agreement agreed to
22 under this subparagraph after the initial levy of the tax or
23 change in the tax rate authorized in this section shall under
24 no circumstances materially or adversely affect the rights of
25 holders of outstanding bonds which are backed by taxes
26 authorized by this paragraph, and the amounts distributed to
27 the county government and each municipality shall not be
28 reduced below the amount necessary for the payment of
29 principal and interest and reserves for principal and interest
30 as required under the covenants of any bond resolution
31
20
CODING: Words stricken are deletions; words underlined are additions.
Florida Senate - 2005 SB 1886
578-1071B-05
1 outstanding on the date of establishment of the new interlocal
2 agreement.
3 3. County and municipal governments shall use moneys
4 received pursuant to this paragraph for transportation
5 expenditures needed to meet the requirements of the capital
6 improvements element of an adopted comprehensive plan or for
7 expenditures needed to meet immediate local transportation
8 problems and for other transportation-related expenditures
9 that are critical for building comprehensive roadway networks
10 by local governments. For purposes of this paragraph,
11 expenditures for the construction of new roads, the
12 reconstruction or resurfacing of existing paved roads, or the
13 paving of existing graded roads shall be deemed to increase
14 capacity and such projects shall be included in the capital
15 improvements element of an adopted comprehensive plan.
16 Expenditures for purposes of this paragraph shall not include
17 routine maintenance of roads.
18 Section 4. Section 201.032, Florida Statutes, is
19 created to read:
20 201.032 Local option real estate transfer surtax on
21 deeds; conditions of levy; use of proceeds.--
22 (1) Subject to subsections (9) and (10), the governing
23 authority of a county may levy a surtax on documents that are
24 taxed under s. 201.02, at a rate not exceeding 5 cents on each
25 $100 or fractional part thereof of the consideration for the
26 real estate or interest therein. The grantor of the real
27 estate or interest therein shall pay the surtax.
28 (2) The levy of the surtax shall be pursuant to an
29 ordinance conditioned to take effect only upon approval by a
30 majority vote of the electors of the county voting in a
31 referendum or pursuant to an ordinance enacted by an
21
CODING: Words stricken are deletions; words underlined are additions.
Florida Senate - 2005 SB 1886
578-1071B-05
1 extraordinary vote of the governing authority of the county.
2 The governing authority of the county must hold a public
3 hearing at least 2 weeks before the formal adoption of the
4 ordinance.
5 (3) The governing authority of the county shall notify
6 the Department of Revenue within 10 days after final adoption
7 by ordinance or referendum of an imposition, termination, or
8 rate change of the surtax. The notice must specify the period
9 during which the surtax will be in effect and the rate of the
10 surtax and must include a copy of the ordinance and such other
11 information as the department requires by rule. Failure to
12 timely provide such notification to the department shall
13 result in the delay of the effective date of the surtax for a
14 period of 1 year. A surtax or an increase or decrease in the
15 rate of the surtax must take effect on January 1 and must
16 terminate on December 31.
17 (4) If the surtax is conditioned to take effect only
18 upon approval by a majority vote of the electors of the county
19 voting in a referendum, the county governing authority shall
20 place on the ballot a statement that includes a brief general
21 description of the projects to be funded by the surtax and
22 that conforms to the requirements of s. 101.161 and reads as
23 follows:
24 _____FOR the surtax
25 _____AGAINST the surtax
26 (5) Proceeds of the surtax may be used only to provide
27 infrastructure necessary to implement adopted local government
28 comprehensive plans. As used in this subsection, the term
29 "infrastructure" means any fixed capital expenditure or fixed
30 capital outlay associated with the construction,
31 reconstruction, or improvement of public facilities that have
22
CODING: Words stricken are deletions; words underlined are additions.
Florida Senate - 2005 SB 1886
578-1071B-05
1 a life expectancy of 5 or more years and any land acquisition
2 or land improvement, design, or engineering costs related
3 thereto.
4 (6) Proceeds of the surtax may be pledged by the
5 governing authority of the county to pay principal and
6 interest on bonds issued for the provision of infrastructure
7 pursuant to subsection (5). If the proceeds are pledged to
8 secure principal and interest due on such bonds, the pledge
9 constitutes a valid and legally binding contract between the
10 governing authority of the county and the bondholders, and the
11 governing authority of the county must continue to levy the
12 surtax as long as any bonds are outstanding.
13 (7) The Department of Revenue shall administer the
14 surtax pursuant to s. 201.11. Section 201.15 does not apply to
15 this surtax. A portion of the tax proceeds, not to exceed 1
16 percent, may be used to pay the department's cost of
17 collection and enforcement of the surtax.
18 (8) The governing authority of a county that receives
19 the proceeds of the surtax authorized by this section may not
20 apply the proceeds of the surtax, or any other funds
21 designated as capital outlay funds, to operating costs. Each
22 governing authority of the county that levies a surtax shall,
23 within 90 days after the close of its fiscal year, submit to
24 the Department of Financial Services a financial report that
25 contains information showing the use of the surtax proceeds.
26 (9) If the governing authority of a county does not
27 impose an impact fee and chooses to levy the surtax pursuant
28 to this section, the governing authority of the county may not
29 levy any impact fee until the ordinance imposing this surtax
30 has been rescinded and all obligations against which the
31 surtax revenues have been pledged are satisfied.
23
CODING: Words stricken are deletions; words underlined are additions.
Florida Senate - 2005 SB 1886
578-1071B-05
1 (10) If the governing authority of a county imposes a
2 surtax pursuant to this section, the governing authority may
3 not increase the rate of any impact fee beyond the rate
4 imposed on January 1, 2003, and may not impose an additional
5 impact fee until the ordinance imposing this surtax has been
6 rescinded and all obligations against which the surtax
7 revenues have been pledged are satisfied.
8 (11) The Department of Revenue shall adopt rules
9 pursuant to ss. 120.536(1) and 120.54 to design, prepare,
10 print, and adopt forms to implement and enforce the provisions
11 of this section. Such forms must be used and recorded on any
12 document that conveys a specific interest in real property,
13 pursuant to the requirements of this section, in the county
14 imposing the surtax. At the time of recording, the surtax must
15 be paid to the clerk of the court. The clerk shall collect and
16 remit the surtax to the Department of Revenue for distribution
17 to the county levying the surtax. The clerk may retain 1
18 percent of the surtax paid as a service charge of the clerk's
19 office.
20 (12) The Department of Revenue may adopt emergency
21 rules under ss. 120.536(1) and 120.54(4) to implement and
22 enforce the provisions of s. 201.032. The emergency rules
23 shall remain in effect until the adoption of permanent rules
24 as provided in s. 201.032.
25 (13) Taxes imposed by this section do not apply to a
26 deed, transfer, or conveyance between spouses or former
27 spouses pursuant to an action for dissolution of marriage
28 wherein the real property is or was their marital home or an
29 interest therein. Taxes paid pursuant to this section shall be
30 refunded in those cases in which a deed, transfer, or
31 conveyance occurred 1 year before a dissolution of marriage.
24
CODING: Words stricken are deletions; words underlined are additions.
Florida Senate - 2005 SB 1886
578-1071B-05
1 This subsection applies in spite of any consideration as
2 defined in subsection (1).
3 Section 5. This act shall take effect July 1, 2005.
4
5 *****************************************
6 SENATE SUMMARY
7 Revises the Local Government Comprehensive Planning
Certification Program. Requires that a local government
8 develop a map, certain plans, and disaster strategies in
order to be certified under the program. Requires public
9 hearings. Revises the requirements for filing a petition
for an administration hearing concerning an agreement.
10 Provides that an application for development approval
within a certified area is exempt from review as a
11 development of regional impact under certain
circumstances. Deletes a requirement that the local
12 government infrastructure surtax be subject to voter
approval. Provides for a majority of a county's governing
13 body to levy a school capital outlay surtax and a local
option fuel tax. Requires the creation of a citizens'
14 oversight and review board before levying or extending
the school capital outlay surtax or the infrastructure
15 sales surtax. Authorizes a surtax on deeds and other
documents that are subject to the documentary stamp tax.
16 Provides for voters or the local governing authority to
approve the surtax. Provides requirements for
17 administering the surtax on deeds and other documents.
(See bill for details.)
18
19
20
21
22
23
24
25
26
27
28
29
30
31
25
CODING: Words stricken are deletions; words underlined are additions.