| 1 | A bill to be entitled |
| 2 | An act relating to special districts; creating s. |
| 3 | 189.40425, F.S.; requiring periodic referendum approval of |
| 4 | special districts created on or after July 1, 2005, and of |
| 5 | taxes and special assessments imposed by such districts; |
| 6 | prescribing procedures when such a district is abolished |
| 7 | or when authority for a tax or special assessment is |
| 8 | denied; requiring periodic referendum approval of |
| 9 | specified taxes and special assessments imposed by special |
| 10 | districts created before July 1, 2005; providing an |
| 11 | effective date. |
| 12 |
|
| 13 | Be It Enacted by the Legislature of the State of Florida: |
| 14 |
|
| 15 | Section 1. Section 189.40425, Florida Statutes, is created |
| 16 | to read: |
| 17 | 189.40425 Special districts; limitations of revenue |
| 18 | sources.--Notwithstanding any other law relating to the powers |
| 19 | of a special district to impose a tax or special assessment: |
| 20 | (1) The following requirements apply to each special |
| 21 | district created on or after July 1, 2005. The electors of the |
| 22 | district must vote to maintain the district each 6 years. At the |
| 23 | end of the 5th year of the district's existence, or any |
| 24 | extension thereof, the governing body of the district must call |
| 25 | and hold a referendum at which the following question shall be |
| 26 | placed before the electors of the district: |
| 27 | (a) SHALL THE (insert name of district) CONTINUE IN |
| 28 | EXISTENCE? |
| 29 | YES _____ |
| 30 | NO ______ |
| 31 |
|
| 32 | If this question fails to receive the affirmative vote of a |
| 33 | majority of the electors voting on the question, the governing |
| 34 | body of the district must adopt a plan for winding up the |
| 35 | affairs of the district. If the governing body fails to do so, |
| 36 | the county in which the special district is located shall |
| 37 | succeed to the assets of, and assume the liabilities and the |
| 38 | responsibilities of, the district. If this question fails to |
| 39 | receive the affirmative vote of a majority of the electors |
| 40 | voting on the question, the question in paragraph (b) is void. |
| 41 | (b) SHALL THE (insert name of district) CONTINUE TO IMPOSE |
| 42 | (taxes or special assessments) FOR AN ADDITIONAL 6 YEARS? |
| 43 | YES _____ |
| 44 | NO _____ |
| 45 |
|
| 46 | If this question does not receive the affirmative vote of a |
| 47 | majority of the electors of the district voting on the question, |
| 48 | the authority of the district to impose taxes or special |
| 49 | assessments expires at the end of the then-current 6-year |
| 50 | authorization. If that occurs, the governing body of the |
| 51 | district may propose an alternative funding source and present |
| 52 | it to the electors of the district for their approval at a |
| 53 | referendum held before the expiration of authority to impose the |
| 54 | disapproved tax or special assessment. |
| 55 | (2) The following requirements apply to each special |
| 56 | district created before July 1, 2005: |
| 57 | (a) If such a district is imposing a tax or a special |
| 58 | assessment that, according to its own terms, is valid for a |
| 59 | specified time, the district may not extend the period of |
| 60 | authorization of the tax or special assessment without approval |
| 61 | of the electors of the district. An extension under this |
| 62 | paragraph may not be for a period of more than 6 years. At the |
| 63 | end of any extension, the governing body must obtain the |
| 64 | approval of the electors of the district before the tax or |
| 65 | special assessment may be further extended. |
| 66 | (b) If such a district is not as of July 1, 2005, imposing |
| 67 | a tax or special assessment that it has authority to impose, the |
| 68 | district may not thereafter impose the tax or special assessment |
| 69 | for a period of more than 6 years. At the end of the 5th year of |
| 70 | such tax or special assessment, the governing body of the |
| 71 | district must call and hold a referendum at which the following |
| 72 | question shall be placed before the electors of the district: |
| 73 | SHALL THE (insert name of district) CONTINUE TO IMPOSE |
| 74 | (taxes or special assessment) FOR AN ADDITIONAL 6 YEARS? |
| 75 | YES _____ |
| 76 | NO ______ |
| 77 | (3) With respect to any referendum required by this |
| 78 | section, if a general election will be held within 15 months |
| 79 | before expiration of authority for the special district's |
| 80 | existence or authority to impose a tax or special assessment, |
| 81 | the referendum may be held in conjunction with the general |
| 82 | election and a special election need not be called. |
| 83 | Section 2. This act shall take effect July 1, 2005. |