HB 0955CS

CHAMBER ACTION



1The Growth Management Committee recommends the following:
2
3     Council/Committee Substitute
4     Remove the entire bill and insert:
5
A bill to be entitled
6An act relating to waterfront property; amending s.
7163.3177, F.S.; requiring the future land use plan element
8of a local comprehensive plan for a coastal county to
9include criteria to encourage the preservation of
10recreational and commercial working waterfronts; including
11public access to waterways within those items indicated in
12a recreation and open space element; amending s. 163.3178,
13F.S.; providing requirements for the shoreline use
14component of a coastal management element with respect to
15recreational and commercial working waterfronts; amending
16s. 163.3187, F.S.; including areas in a county that is
17designated as a rural area of critical economic concern in
18an exemption for certain small scale amendments from a
19limit on the frequency of amendments to the comprehensive
20plan of a county or a municipality; increasing various
21acreage limitations governing eligibility for such
22exemption for a small scale amendment within such a
23county; amending s. 253.03, F.S.; requiring the Board of
24Trustees of the Internal Improvement Trust Fund to
25encourage certain uses for sovereign submerged lands;
26establishing the Waterfronts Florida Program within the
27Department of Community Affairs; providing definitions;
28requiring that the program implement the Waterfronts
29Florida Partnership Program in coordination with the
30Department of Environmental Protection; requiring the
31Department of Environmental Protection, in coordination
32with the Fish and Wildlife Conservation Commission, to
33study the use of state parks for recreational boating;
34requiring that the department make recommendations to the
35Governor and the Legislature; amending s. 327.47, F.S.;
36providing for funding certain boating grant programs
37administered by the Fish and Wildlife Conservation
38Commission; amending s. 328.72, F.S.; increasing vessel
39registration fees; providing for a portion of the fees to
40be designated for boating grant programs; amending s.
41328.76, F.S.; clarifying the use of funds designated for
42boating grant programs; creating s. 342.07, F.S.;
43enunciating the state's interest in maintaining
44recreational and commercial working waterfronts; defining
45the term "recreational and commercial working waterfront";
46creating ss. 197.303-197.3047, F.S.; authorizing county
47commissions to adopt tax deferral ordinances for working
48waterfront properties; providing a tax deferral for ad
49valorem taxes and non-ad valorem assessments covered by a
50tax certificate and levied on recreational and commercial
51working waterfronts; providing certain exceptions;
52specifying the rate of the deferral; providing that the
53taxes, assessments, and interest deferred constitute a
54prior lien on the property; providing an application
55process; providing notice requirements; providing for a
56decision of the tax collector to be appealed to the value
57adjustment board; providing for calculating the deferral;
58providing requirements for deferred payment tax
59certificates; providing for the deferral to cease if there
60is a change in the use of the property; requiring notice
61to the tax collector; requiring payment of deferred taxes,
62assessments, and interest under certain circumstances;
63authorizing specified parties to make a prepayment of
64deferred taxes; providing for distribution of payments;
65providing for construction of provisions authorizing the
66deferments; providing penalties; providing for a penalty
67to be appealed to the value adjustment board; providing an
68effective date.
69
70Be It Enacted by the Legislature of the State of Florida:
71
72     Section 1.  Paragraphs (a) and (e) of subsection (6) of
73section 163.3177, Florida Statutes, are amended to read:
74     163.3177  Required and optional elements of comprehensive
75plan; studies and surveys.--
76     (6)  In addition to the requirements of subsections
77(1)-(5), the comprehensive plan shall include the following
78elements:
79     (a)  A future land use plan element designating proposed
80future general distribution, location, and extent of the uses of
81land for residential uses, commercial uses, industry,
82agriculture, recreation, conservation, education, public
83buildings and grounds, other public facilities, and other
84categories of the public and private uses of land. Counties are
85encouraged to designate rural land stewardship areas, pursuant
86to the provisions of paragraph (11)(d), as overlays on the
87future land use map. Each future land use category must be
88defined in terms of uses included, and must include standards to
89be followed in the control and distribution of population
90densities and building and structure intensities. The proposed
91distribution, location, and extent of the various categories of
92land use shall be shown on a land use map or map series which
93shall be supplemented by goals, policies, and measurable
94objectives. The future land use plan shall be based upon
95surveys, studies, and data regarding the area, including the
96amount of land required to accommodate anticipated growth; the
97projected population of the area; the character of undeveloped
98land; the availability of public services; the need for
99redevelopment, including the renewal of blighted areas and the
100elimination of nonconforming uses which are inconsistent with
101the character of the community; the compatibility of uses on
102lands adjacent to or closely proximate to military
103installations; and, in rural communities, the need for job
104creation, capital investment, and economic development that will
105strengthen and diversify the community's economy. The future
106land use plan may designate areas for future planned development
107use involving combinations of types of uses for which special
108regulations may be necessary to ensure development in accord
109with the principles and standards of the comprehensive plan and
110this act. The future land use plan element shall include
111criteria to be used to achieve the compatibility of adjacent or
112closely proximate lands with military installations. In
113addition, for rural communities, the amount of land designated
114for future planned industrial use shall be based upon surveys
115and studies that reflect the need for job creation, capital
116investment, and the necessity to strengthen and diversify the
117local economies, and shall not be limited solely by the
118projected population of the rural community. The future land use
119plan of a county may also designate areas for possible future
120municipal incorporation. The land use maps or map series shall
121generally identify and depict historic district boundaries and
122shall designate historically significant properties meriting
123protection. For coastal counties, the future land use element
124must include criteria that encourage the preservation of
125recreational and commercial working waterfronts as defined in s.
126342.07. The future land use element must clearly identify the
127land use categories in which public schools are an allowable
128use.  When delineating the land use categories in which public
129schools are an allowable use, a local government shall include
130in the categories sufficient land proximate to residential
131development to meet the projected needs for schools in
132coordination with public school boards and may establish
133differing criteria for schools of different type or size.  Each
134local government shall include lands contiguous to existing
135school sites, to the maximum extent possible, within the land
136use categories in which public schools are an allowable use. All
137comprehensive plans must comply with the school siting
138requirements of this paragraph no later than October 1, 1999.
139The failure by a local government to comply with these school
140siting requirements by October 1, 1999, will result in the
141prohibition of the local government's ability to amend the local
142comprehensive plan, except for plan amendments described in s.
143163.3187(1)(b), until the school siting requirements are met.
144Amendments proposed by a local government for purposes of
145identifying the land use categories in which public schools are
146an allowable use or for adopting or amending the school-siting
147maps pursuant to s. 163.31776(3) are exempt from the limitation
148on the frequency of plan amendments contained in s. 163.3187.
149The future land use element shall include criteria that
150encourage the location of schools proximate to urban residential
151areas to the extent possible and shall require that the local
152government seek to collocate public facilities, such as parks,
153libraries, and community centers, with schools to the extent
154possible and to encourage the use of elementary schools as focal
155points for neighborhoods. For schools serving predominantly
156rural counties, defined as a county with a population of 100,000
157or fewer, an agricultural land use category shall be eligible
158for the location of public school facilities if the local
159comprehensive plan contains school siting criteria and the
160location is consistent with such criteria. Local governments
161required to update or amend their comprehensive plan to include
162criteria and address compatibility of adjacent or closely
163proximate lands with existing military installations in their
164future land use plan element shall transmit the update or
165amendment to the department by June 30, 2006.
166     (e)  A recreation and open space element indicating a
167comprehensive system of public and private sites for recreation,
168including, but not limited to, natural reservations, parks and
169playgrounds, parkways, beaches and public access to beaches,
170open spaces, waterways, and other recreational facilities.
171     Section 2.  Paragraph (g) of subsection (2) of section
172163.3178, Florida Statutes, is amended to read:
173     163.3178  Coastal management.--
174     (2)  Each coastal management element required by s.
175163.3177(6)(g) shall be based on studies, surveys, and data; be
176consistent with coastal resource plans prepared and adopted
177pursuant to general or special law; and contain:
178     (g)  A shoreline use component that which identifies public
179access to beach and shoreline areas and addresses the need for
180water-dependent and water-related facilities, including marinas,
181along shoreline areas. Such component must include the
182strategies that will be used to preserve recreational and
183commercial working waterfronts as defined in s. 342.07.
184     Section 3.  Paragraph (c) of subsection (1) of section
185163.3187, Florida Statutes, is amended, and paragraph (o) is
186added to said subsection, to read:
187     163.3187  Amendment of adopted comprehensive plan.--
188     (1)  Amendments to comprehensive plans adopted pursuant to
189this part may be made not more than two times during any
190calendar year, except:
191     (c)  Any local government comprehensive plan amendments
192directly related to proposed small scale development activities
193may be approved without regard to statutory limits on the
194frequency of consideration of amendments to the local
195comprehensive plan. A small scale development amendment may be
196adopted only under the following conditions:
197     1.  The proposed amendment involves a use of 10 acres or
198fewer and:
199     a.  The cumulative annual effect of the acreage for all
200small scale development amendments adopted by the local
201government shall not exceed:
202     (I)  A maximum of 120 acres in a local government that
203contains areas specifically designated in the local
204comprehensive plan for urban infill, urban redevelopment, or
205downtown revitalization as defined in s. 163.3164, urban infill
206and redevelopment areas designated under s. 163.2517, areas
207within a county that is designated by the Governor as a rural
208area of critical economic concern under s. 288.0656(7),
209transportation concurrency exception areas approved pursuant to
210s. 163.3180(5), or regional activity centers and urban central
211business districts approved pursuant to s. 380.06(2)(e);
212however, amendments under this paragraph may be applied to no
213more than 60 acres annually of property outside the designated
214areas listed in this sub-sub-subparagraph. Amendments adopted
215pursuant to paragraph (k) shall not be counted toward the
216acreage limitations for small scale amendments under this
217paragraph.
218     (II)  A maximum of 80 acres in a local government that does
219not contain any of the designated areas set forth in sub-sub-
220subparagraph (I).
221     (III)  A maximum of 120 acres in a county established
222pursuant to s. 9, Art. VIII of the State Constitution.
223     b.  The proposed amendment does not involve the same
224property granted a change within the prior 12 months.
225     c.  The proposed amendment does not involve the same
226owner's property within 200 feet of property granted a change
227within the prior 12 months.
228     d.  The proposed amendment does not involve a text change
229to the goals, policies, and objectives of the local government's
230comprehensive plan, but only proposes a land use change to the
231future land use map for a site-specific small scale development
232activity.
233     e.  The property that is the subject of the proposed
234amendment is not located within an area of critical state
235concern, unless the project subject to the proposed amendment
236involves the construction of affordable housing units meeting
237the criteria of s. 420.0004(3), and is located within an area of
238critical state concern designated by s. 380.0552 or by the
239Administration Commission pursuant to s. 380.05(1). Such
240amendment is not subject to the density limitations of sub-
241subparagraph f., and shall be reviewed by the state land
242planning agency for consistency with the principles for guiding
243development applicable to the area of critical state concern
244where the amendment is located and shall not become effective
245until a final order is issued under s. 380.05(6).
246     f.  If the proposed amendment involves a residential land
247use, the residential land use has a density of 10 units or less
248per acre, except that this limitation does not apply to small
249scale amendments described in sub-sub-subparagraph a.(I) that
250are designated in the local comprehensive plan for urban infill,
251urban redevelopment, or downtown revitalization as defined in s.
252163.3164, urban infill and redevelopment areas designated under
253s. 163.2517, transportation concurrency exception areas approved
254pursuant to s. 163.3180(5), or regional activity centers and
255urban central business districts approved pursuant to s.
256380.06(2)(e).
257     2.a.  A local government that proposes to consider a plan
258amendment pursuant to this paragraph is not required to comply
259with the procedures and public notice requirements of s.
260163.3184(15)(c) for such plan amendments if the local government
261complies with the provisions in s. 125.66(4)(a) for a county or
262in s. 166.041(3)(c) for a municipality. If a request for a plan
263amendment under this paragraph is initiated by other than the
264local government, public notice is required.
265     b.  The local government shall send copies of the notice
266and amendment to the state land planning agency, the regional
267planning council, and any other person or entity requesting a
268copy. This information shall also include a statement
269identifying any property subject to the amendment that is
270located within a coastal high hazard area as identified in the
271local comprehensive plan.
272     3.  Small scale development amendments adopted pursuant to
273this paragraph require only one public hearing before the
274governing board, which shall be an adoption hearing as described
275in s. 163.3184(7), and are not subject to the requirements of s.
276163.3184(3)-(6) unless the local government elects to have them
277subject to those requirements.
278     4.  If the small scale development amendment involves a
279site within a county that is designated by the Governor as a
280rural area of critical economic concern under s. 288.0656(7),
281for the duration of the designation, sub-subparagraph 1.c. does
282not apply and each acreage limitation in sub-subparagraph 1.a.
283is increased by 150 percent.
284     (o)  A comprehensive plan amendment that is submitted by a
285county designated by the Governor as a rural area of critical
286economic concern under s. 288.0656(7) and that meets the
287county's economic development objectives may be approved without
288regard to the statutory limits on the frequency of adoption of
289amendments to the comprehensive plan.
290     Section 4.  Subsection (15) of section 253.03, Florida
291Statutes, is renumbered as subsection (16), and a new subsection
292(15) is added to said section to read:
293     253.03  Board of trustees to administer state lands; lands
294enumerated.--
295     (15)  The Board of Trustees of the Internal Improvement
296Trust Fund shall encourage the use of sovereign submerged lands
297for water-dependent uses and public access.
298     Section 5.  Waterfronts Florida Program.--
299     (1)  There is established within the Department of
300Community Affairs the Waterfronts Florida Program to provide
301technical assistance and support to communities in revitalizing
302waterfront areas in this state.
303     (2)  As used in this section, the term:
304     (a)  "Waterfront community" means a municipality or county
305that is required to prepare a coastal element for its local
306government comprehensive plan.
307     (b)  "Recreational and commercial working waterfront" means
308a parcel or parcels of real property that provide access for
309water-dependent commercial activities or provide access for the
310public to the navigable waters of the state. Recreational and
311commercial working waterfronts require direct access to or a
312location on, over, or adjacent to a navigable body of water. The
313term includes water-dependent facilities that are open to the
314public and offer public access by vessels to the waters of the
315state or that are support facilities for recreational,
316commercial, research, or governmental vessels. These facilities
317include docks, wharfs, lifts, wet and dry marinas, boat ramps,
318boat hauling and repair facilities, commercial fishing
319facilities, boat construction facilities, and other support
320structures over the water.
321     (3)  The purpose of this program is to provide technical
322assistance, support, training, and financial assistance to
323waterfront communities in their efforts to revitalize waterfront
324areas. The program shall direct its efforts on the following
325priority concerns:
326     (a)  Protecting environmental and cultural resources;
327     (b)  Providing public access;
328     (c)  Mitigating hazards; and
329     (d)  Enhancing the viable traditional economy.
330     (4)  The program is responsible for:
331     (a)  Implementing the Waterfronts Florida Partnership
332Program. The department, in coordination with the Department of
333Environmental Protection, shall develop procedures and
334requirements governing program eligibility, application
335procedures, and application review.
336     (b)  Serving as a source for information and technical
337assistance for Florida's waterfront communities in preserving
338traditional recreational and commercial working waterfronts.
339     Section 6.  The Department of Environmental Protection, in
340coordination with the Fish and Wildlife Conservation Commission,
341shall undertake a study evaluating the current use of state
342parks for purposes of recreational boating and identify
343opportunities for increasing recreational boating access within
344the state park system. The study must include recommendations
345regarding the most appropriate locations for expanding existing
346recreational boating access and must identify state parks where
347new recreational boating access may be located. The report must
348contain estimates of the costs necessary to expand and construct
349additional recreational boating facilities at specific state
350parks. The department shall submit a report summarizing its
351findings and recommendations to the Governor, the President of
352the Senate, and the Speaker of the House of Representatives by
353January 1, 2006.
354     Section 7.  Section 327.47, Florida Statutes, is amended to
355read:
356     327.47  Competitive grant programs.--The commission shall
357develop and administer competitive grant programs funded with
358moneys transferred pursuant to ss. s. 206.606(1)(d) and
359328.72(1). Grants may be awarded for the construction and
360maintenance of publicly owned boat ramps, piers, and docks;
361boater education; deployment of manatee technical avoidance
362technology; and economic development initiatives that promote
363boating in the state. The commission may adopt rules pursuant to
364chapter 120 to implement this section.
365     Section 8.  Subsections (1) and (15) of section 328.72,
366Florida Statutes, are amended to read:
367     328.72  Classification; registration; fees and charges;
368surcharge; disposition of fees; fines; marine turtle stickers.--
369     (1)  VESSEL REGISTRATION FEE.--Vessels that are required to
370be registered shall be classified for registration purposes
371according to the following schedule, and the registration
372certificate fee shall be in the following amounts:
373     Class A-1--Less than 12 feet in length, and all canoes to
374which propulsion motors have been attached, regardless of
375length....$4.50  (To boating grant programs)....1.00 $3.50
376     Class A-2--12 feet or more and less than 16 feet in
377length....13.50 10.50  (To county)....2.85  (To boating grant
378programs)....3.00
379     Class 1--16 feet or more and less than 26 feet in
380length....23.50 18.50  (To county)....8.85  (To boating grant
381programs)....5.00
382     Class 2--26 feet or more and less than 40 feet in
383length....63.50 50.50  (To county)....32.85  (To boating grant
384programs)....13.00
385     Class 3--40 feet or more and less than 65 feet in
386length....103.50 82.50  (To county)....56.85  (To boating grant
387programs)....21.00
388     Class 4--65 feet or more and less than 110 feet in
389length....123.50 98.50  (To county)....68.85  (To boating grant
390programs)....25.00
391     Class 5--110 feet or more in length....153.50 122.50  (To
392county)....86.85  (To boating grant programs)....31.00
393     Dealer registration certificate ....20.50 16.50  (To
394boating grant programs)....4.00
395
396The county portion of the vessel registration fee is derived
397from recreational vessels only.
398     (15)  DISTRIBUTION OF FEES.--Except for the first $1, which
399shall be remitted to the state for deposit into the Save the
400Manatee Trust Fund created within the Fish and Wildlife
401Conservation Commission, moneys designated for the use of the
402counties, as specified in subsection (1), shall be distributed
403by the tax collector to the board of county commissioners for
404use as provided in this section. Such moneys to be returned to
405the counties are for the sole purposes of providing recreational
406channel marking and public launching facilities and other
407boating-related activities, for removal of vessels and floating
408structures deemed a hazard to public safety and health for
409failure to comply with s. 327.53, and for manatee and marine
410mammal protection and recovery. Moneys designated for the
411boating grant programs shall be transferred to the Marine
412Resources Conservation Trust Fund within the Fish and Wildlife
413Conservation Commission and used exclusively for the competitive
414grant programs provided in s. 327.47.
415     Section 9.  Subsection (1) of section 328.76, Florida
416Statutes, is amended to read:
417     328.76  Marine Resources Conservation Trust Fund; vessel
418registration funds; appropriation and distribution.--
419     (1)  Except as otherwise specified in this subsection and
420less $1.4 million for any administrative costs which shall be
421deposited in the Highway Safety Operating Trust Fund, in each
422fiscal year beginning on or after July 1, 2001, all funds
423collected from the registration of vessels through the
424Department of Highway Safety and Motor Vehicles and the tax
425collectors of the state, except for those funds designated as
426the county portion and those funds designated as the boating
427grants portion pursuant to s. 328.72(1), shall be deposited in
428the Marine Resources Conservation Trust Fund for recreational
429channel marking; public launching facilities; law enforcement
430and quality control programs; aquatic weed control; manatee
431protection, recovery, rescue, rehabilitation, and release; and
432marine mammal protection and recovery. The funds collected
433pursuant to s. 328.72(1) shall be transferred as follows:
434     (a)  In each fiscal year, an amount equal to $1.50 for each
435commercial and recreational vessel registered in this state
436shall be transferred by the Department of Highway Safety and
437Motor Vehicles to the Save the Manatee Trust Fund and shall be
438used only for the purposes specified in s. 370.12(4).
439     (b)  An amount equal to $2 from each recreational vessel
440registration fee, except that for class A-1 vessels, shall be
441transferred by the Department of Highway Safety and Motor
442Vehicles to the Invasive Plant Control Trust Fund in the
443Department of Environmental Protection for aquatic weed research
444and control.
445     (c)  An amount equal to 40 percent of the registration fees
446from commercial vessels shall be transferred by the Department
447of Highway Safety and Motor Vehicles to the Invasive Plant
448Control Trust Fund in the Department of Environmental Protection
449for aquatic plant research and control.
450     (d)  An amount equal to 40 percent of the registration fees
451from commercial vessels shall be transferred by the Department
452of Highway Safety and Motor Vehicles, on a monthly basis, to the
453General Inspection Trust Fund of the Department of Agriculture
454and Consumer Services. These funds shall be used for shellfish
455and aquaculture law enforcement and quality control programs.
456     Section 10.  Section 342.07, Florida Statutes, is created
457to read:
458     342.07  Recreational and commercial working waterfronts;
459legislative findings; definitions.--
460     (1)  The Legislature recognizes that there is an important
461state interest in facilitating boating access to the state's
462navigable waters. This access is vital to recreational users and
463the marine industry in the state, to maintaining or enhancing
464the $14 billion economic impact of boating in the state, and to
465ensuring continued access to all residents and visitors to the
466navigable waters of the state. The Legislature recognizes that
467there is an important state interest in maintaining viable
468water-dependent support facilities, such as boat hauling and
469repairing and commercial fishing facilities, and in maintaining
470the availability of public access to the navigable waters of the
471state. The Legislature further recognizes that the waterways of
472the state are important for engaging in commerce and the
473transportation of goods and people upon such waterways and that
474such commerce and transportation is not feasible unless there is
475access to and from the navigable waters of the state through
476recreational and commercial working waterfronts.
477     (2)  As used in this section, the term "recreational and
478commercial working waterfront" means a parcel or parcels of real
479property that provide access for water-dependent commercial
480activities or provide access for the public to the navigable
481waters of the state. Recreational and commercial working
482waterfronts require direct access to or a location on, over, or
483adjacent to a navigable body of water. The term includes water-
484dependent facilities that are open to the public and offer
485public access by vessels to the waters of the state or that are
486support facilities for recreational, commercial, research, or
487governmental vessels. These facilities include docks, wharfs,
488lifts, wet and dry marinas, boat ramps, boat hauling and repair
489facilities, commercial fishing facilities, boat construction
490facilities, and other support structures over the water. As used
491in this section, the term "vessel" has the same meaning as in s.
492327.02(37). Seaports are excluded from the definition.
493     Section 11.  Sections 197.303, 197.304, 197.3041, 197.3042,
494197.3043, 197.3044, 197.3045, 197.3046, and 197.3047, Florida
495Statutes, are created to read:
496     197.303  Ad valorem tax deferral for working waterfront
497properties.--
498     (1)  The board of county commissioners of any county or the
499governing authority of any municipality may adopt an ordinance
500to allow for ad valorem tax deferrals for working waterfront
501properties if the owners are engaging in the operation,
502rehabilitation, or renovation of such properties in accordance
503with guidelines established in this section.
504     (2)  The board of county commissioners or the governing
505authority of the municipality by ordinance may authorize the
506deferral from ad valorem taxation of up to 100 percent of the
507assessed value of real property and all improvements to working
508waterfront properties which result from the operation,
509renovation, or rehabilitation of such properties. The deferral
510applies only to improvements to real property. In order for the
511property to qualify for the deferral, any such improvements must
512be made on or after the day the ordinance authorizing ad valorem
513tax deferral for working waterfront properties is adopted.
514     (3)  The ordinance shall designate the type and location of
515working waterfront property for which deferrals may be granted,
516which may include any property meeting the provisions of s.
517342.07(2), which property may be further required to be located
518within a particular geographic area or areas of the county or
519municipality.
520     (4)  The ordinance must specify that such deferrals apply
521only to taxes levied by the unit of government granting the
522deferral. The deferrals do not apply, however, to taxes levied
523for the payment of bonds or to taxes authorized by a vote of the
524electors pursuant to s. 9(b) or s. 12, Art. VII of the State
525Constitution.
526     (5)  The ordinance must specify that any deferral granted
527remains in effect regardless of any change in the authority of
528the county or municipality to grant the deferral. In order to
529retain the deferral, however, the use and ownership of the
530property as a working waterfront must be maintained over the
531period for which the deferral is granted.
532     197.304  Tax deferral for recreational and commercial
533working waterfronts.--
534     (1)  Any property owner that owns a recreational and
535commercial working waterfront facility as defined in s. 342.07
536may elect to defer payment of a portion of the combined total of
537the ad valorem taxes and any non-ad valorem assessments that
538would be covered by a tax certificate sold under this chapter
539levied on that property by filing an annual application for tax
540deferral with the county tax collector on or before January 31
541following the year in which the taxes and non-ad valorem
542assessments are assessed. The applicant has the burden to
543affirmatively demonstrate compliance with the requirements of
544this section.
545     (2)  Approval of an application for tax deferral shall
546defer that portion of the combined total of ad valorem taxes and
547any non-ad valorem assessments that would be covered by a tax
548certificate sold under this chapter otherwise due and payable on
549the applicant's non-ad valorem assessments in their entirety.
550     (3)  A tax deferral may not be granted if:
551     (a)  The total amount of deferred taxes, non-ad valorem
552assessments, and interest plus the total amount of all other
553unsatisfied liens on the property exceeds 85 percent of the
554assessed value of the property; or
555     (b)  The primary financing on the property is for an amount
556that exceeds 70 percent of the assessed value of the property.
557     (4)  The amount of taxes, non-ad valorem assessments, and
558interest deferred shall accrue interest at a rate equal to the
559semiannually compounded rate of one-half of 1 percent plus the
560average yield to maturity of the long-term fixed-income portion
561of the Florida Retirement System investments as of the end of
562the quarter preceding the date of the sale of the deferred
563payment tax certificates; however, the interest rate may not
564exceed 9.5 percent.
565     (5)  The taxes, non-ad valorem assessments, and interest
566deferred pursuant to this section constitute a prior lien and
567shall attach as of the date and in the same manner and be
568collected as other liens for taxes, as provided for under this
569chapter, but such deferred taxes, non-ad valorem assessments,
570and interest shall only be due, payable, and delinquent as
571provided in ss. 197.303-197.3047.
572     197.3041  Tax deferral for recreational and commercial
573working waterfronts; application.--
574     (1)  The application for deferral must be made upon a form
575prescribed by the department and furnished by the county tax
576collector. The application form must be signed upon oath by the
577applicant before an officer authorized by the state to
578administer oaths. The tax collector may require the applicant to
579submit any other evidence and documentation as deemed necessary
580by the tax collector in considering the application. The
581application form must provide notice to the applicant of the
582manner in which interest is computed. Each application form must
583contain an explanation of the conditions to be met for approval
584and the conditions under which deferred taxes and interest
585become due, payable, and delinquent. Each application must
586clearly state that all deferrals pursuant to ss. 197.303-
587197.3047 constitute a lien on the applicant's property.
588     (2)(a)  The tax collector shall consider each annual
589application for a tax deferral for recreational and commercial
590working waterfronts within 30 days after the date the
591application is filed or as soon as practicable thereafter. A tax
592collector who finds that the applicant is entitled to the tax
593deferral shall approve the application and file the application
594in the permanent records. A tax collector who finds that the
595applicant is not entitled to the deferral shall send a notice of
596disapproval within 30 days after the date the application is
597filed, giving reasons for the disapproval to the applicant. The
598notice must be sent by personal delivery or registered mail to
599the mailing address given by the applicant in the manner in
600which the original notice thereof was served upon the applicant
601and must be filed among the permanent records of the tax
602collector's office. The original notice of disapproval sent to
603the applicant shall advise the applicant of the right to appeal
604the decision of the tax collector to the value adjustment board
605and inform the applicant of the procedure for filing such an
606appeal.
607     (b)  An appeal of the decision of the tax collector to the
608value adjustment board must be in writing on a form prescribed
609by the department and furnished by the tax collector. The appeal
610must be filed with the value adjustment board within 20 days
611after the applicant's receipt of the notice of disapproval. The
612value adjustment board shall review the application and the
613evidence presented to the tax collector upon which the applicant
614based his or her claim for tax deferral and, at the election of
615the applicant, shall hear the applicant in person, or by agent
616on the applicant's behalf, on his or her right to the tax
617deferral. The value adjustment board shall reverse the decision
618of the tax collector and grant a tax deferral to the applicant
619if, in its judgment, the applicant is entitled to the tax
620deferral or shall affirm the decision of the tax collector.
621Action by the value adjustment board is final unless the
622applicant or tax collector or other lienholder, within 15 days
623after the date of disapproval of the application by the board,
624files in the circuit court of the county in which the property
625is located, a proceeding for a declaratory judgment or other
626appropriate proceeding.
627     (3)  Each application must contain a list of, and the
628current value of, all outstanding liens on the applicant's
629property.
630     (4)  For approved applications, the date of receipt by the
631tax collector of the application for tax deferral shall be used
632in calculating taxes due and payable net of discounts for early
633payment.
634     (5)  If such proof has not been furnished with a prior
635application, each applicant shall furnish proof of fire and
636extended coverage insurance in an amount that is in excess of
637the sum of all outstanding liens and deferred taxes and interest
638with a loss payable clause to the county tax collector.
639     (6)  The tax collector shall notify the property appraiser
640in writing of those parcels for which taxes have been deferred.
641     (7)  The property appraiser shall promptly notify the tax
642collector of changes in ownership of properties that have been
643granted a tax deferral.
644     197.3042  Deferred payment tax certificates.--
645     (1)  The tax collector shall notify each local governing
646body of the amount of taxes and non-ad valorem assessments
647deferred which would otherwise have been collected for such
648governing body. The county shall then, at the time of the tax
649certificate sale held pursuant to s. 197.432, strike each
650certificate off to the county. Certificates issued pursuant to
651this section are exempt from the public sale of tax certificates
652held pursuant to s. 197.432.
653     (2)  The certificates so held by the county shall bear
654interest at a rate equal to the semiannually compounded rate of
6550.5 percent plus the average yield to maturity of the long-term
656fixed-income portion of the Florida Retirement System
657investments as of the end of the quarter preceding the date of
658the sale of the deferred payment tax certificates; however, the
659interest rate may not exceed 9.5 percent.
660     197.3043  Change in use of property.--
661     (1)  If there is a change in use of the tax-deferred
662property such that the owner is no longer entitled to claim the
663property as a recreational and commercial working waterfront
664facility, or such person fails to maintain the required fire and
665extended insurance coverage, the total amount of deferred taxes
666and interest for all previous years becomes due and payable
667November 1 of the year in which the change in use occurs or on
668the date failure to maintain insurance occurs, and is delinquent
669on April 1 of the year following the year in which the change in
670use or failure to maintain insurance occurs.
671     (2)  Whenever the property appraiser discovers that there
672has been a change in the use of the property that has been
673granted a tax deferral, the property appraiser shall notify the
674tax collector in writing of the date such change occurs, and the
675tax collector shall collect any taxes and interest due or
676delinquent.
677     (3)  During any year in which the total amount of deferred
678taxes, interest, and all other unsatisfied liens on the property
679exceeds 85 percent of the assessed value of the property, the
680tax collector shall immediately notify the owner of the property
681on which taxes and interest have been deferred that the portion
682of taxes and interest which exceeds 85 percent of the assessed
683value of the property is due and payable within 30 days after
684receipt of the notice. Failure to pay the amount due shall cause
685the total amount of deferred taxes and interest to become
686delinquent.
687     (4)  Each year, upon notification, each owner of property
688on which taxes and interest have been deferred shall submit to
689the tax collector a list of, and the current value of, all
690outstanding liens on the property. If the owner of the property
691fails to respond to this notification within 30 days, the total
692amount of deferred taxes and interest becomes payable within 30
693days.
694     (5)  If deferred taxes become delinquent under this
695chapter, on or before June 1 following the date the taxes become
696delinquent, the tax collector shall sell a tax certificate for
697the delinquent taxes and interest in the manner provided by s.
698197.432.
699     197.3044  Prepayment of deferred taxes.--
700     (1)  All or part of the deferred taxes and accrued interest
701may at any time be paid to the tax collector by:
702     (a)  The owner of the property.
703     (b)  The next of kin of the owner, heir of the owner, child
704of the owner, or any person having or claiming a legal or
705equitable interest in the property, if no objection is made by
706the owner within 30 days after the tax collector notifies the
707owner of the fact that such payment has been tendered.
708     (2)  Any partial payment made pursuant to this section
709shall be applied first to accrued interest.
710     197.3045  Distribution of payments.--When any deferred
711taxes or interest is collected, the tax collector shall maintain
712a record of the payment, setting forth a description of the
713property and the amount of taxes or interest collected for the
714property. The tax collector shall distribute payments received
715in accordance with the procedures for distributing ad valorem
716taxes or redemption moneys as prescribed in this chapter.
717     197.3046  Construction.--Sections 197.303-197.3047 do not
718prevent the collection of personal property taxes that become a
719lien against tax-deferred property, defer payment of special
720assessments to benefited property other than those specifically
721allowed to be deferred, or affect any provision of any mortgage
722or other instrument relating to property requiring a person to
723pay ad valorem taxes or non-ad valorem assessments.
724     197.3047  Penalties.--
725     (1)  The following penalties shall be imposed on any person
726who willfully files information required under ss. 197.303-
727197.3047 which is incorrect:
728     (a)  The person shall pay the total amount of taxes and
729interest deferred, which amount shall immediately become due;
730     (b)  The person shall be disqualified from filing a tax
731deferral application for the next 3 years; and
732     (c)  The person shall pay a penalty of 25 percent of the
733total amount of taxes and interest deferred.
734     (2)  Any person against whom the penalties prescribed in
735this section have been imposed may appeal the penalties imposed
736to the value adjustment board within 30 days after the penalties
737are imposed.
738     Section 12.  This act shall take effect July 1, 2005.


CODING: Words stricken are deletions; words underlined are additions.