HB 0955CS

CHAMBER ACTION



1The Environmental Regulation 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. 328.72, F.S.;
36revising the distribution of vessel registration fees;
37providing for a portion of the fees to be designated for
38certain trust funds; creating s. 342.07, F.S.; enunciating
39the state's interest in maintaining recreational and
40commercial working waterfronts; defining the term
41"recreational and commercial working waterfront"; creating
42ss. 197.303-197.3047, F.S.; authorizing county commissions
43to adopt tax deferral ordinances for working waterfront
44properties; providing a tax deferral for ad valorem taxes
45and non-ad valorem assessments covered by a tax
46certificate and levied on recreational and commercial
47working waterfronts; providing certain exceptions;
48specifying the rate of the deferral; providing that the
49taxes, assessments, and interest deferred constitute a
50prior lien on the property; providing an application
51process; providing notice requirements; providing for a
52decision of the tax collector to be appealed to the value
53adjustment board; providing for calculating the deferral;
54providing requirements for deferred payment tax
55certificates; providing for the deferral to cease if there
56is a change in the use of the property; requiring notice
57to the tax collector; requiring payment of deferred taxes,
58assessments, and interest under certain circumstances;
59authorizing specified parties to make a prepayment of
60deferred taxes; providing for distribution of payments;
61providing for construction of provisions authorizing the
62deferments; providing penalties; providing for a penalty
63to be appealed to the value adjustment board; providing an
64effective date.
65
66Be It Enacted by the Legislature of the State of Florida:
67
68     Section 1.  Paragraphs (a) and (e) of subsection (6) of
69section 163.3177, Florida Statutes, are amended to read:
70     163.3177  Required and optional elements of comprehensive
71plan; studies and surveys.--
72     (6)  In addition to the requirements of subsections
73(1)-(5), the comprehensive plan shall include the following
74elements:
75     (a)  A future land use plan element designating proposed
76future general distribution, location, and extent of the uses of
77land for residential uses, commercial uses, industry,
78agriculture, recreation, conservation, education, public
79buildings and grounds, other public facilities, and other
80categories of the public and private uses of land. Counties are
81encouraged to designate rural land stewardship areas, pursuant
82to the provisions of paragraph (11)(d), as overlays on the
83future land use map. Each future land use category must be
84defined in terms of uses included, and must include standards to
85be followed in the control and distribution of population
86densities and building and structure intensities. The proposed
87distribution, location, and extent of the various categories of
88land use shall be shown on a land use map or map series which
89shall be supplemented by goals, policies, and measurable
90objectives. The future land use plan shall be based upon
91surveys, studies, and data regarding the area, including the
92amount of land required to accommodate anticipated growth; the
93projected population of the area; the character of undeveloped
94land; the availability of public services; the need for
95redevelopment, including the renewal of blighted areas and the
96elimination of nonconforming uses which are inconsistent with
97the character of the community; the compatibility of uses on
98lands adjacent to or closely proximate to military
99installations; and, in rural communities, the need for job
100creation, capital investment, and economic development that will
101strengthen and diversify the community's economy. The future
102land use plan may designate areas for future planned development
103use involving combinations of types of uses for which special
104regulations may be necessary to ensure development in accord
105with the principles and standards of the comprehensive plan and
106this act. The future land use plan element shall include
107criteria to be used to achieve the compatibility of adjacent or
108closely proximate lands with military installations. In
109addition, for rural communities, the amount of land designated
110for future planned industrial use shall be based upon surveys
111and studies that reflect the need for job creation, capital
112investment, and the necessity to strengthen and diversify the
113local economies, and shall not be limited solely by the
114projected population of the rural community. The future land use
115plan of a county may also designate areas for possible future
116municipal incorporation. The land use maps or map series shall
117generally identify and depict historic district boundaries and
118shall designate historically significant properties meriting
119protection. For coastal counties, the future land use element
120must include criteria that encourage the preservation of
121recreational and commercial working waterfronts as defined in s.
122342.07. The future land use element must clearly identify the
123land use categories in which public schools are an allowable
124use. When delineating the land use categories in which public
125schools are an allowable use, a local government shall include
126in the categories sufficient land proximate to residential
127development to meet the projected needs for schools in
128coordination with public school boards and may establish
129differing criteria for schools of different type or size. Each
130local government shall include lands contiguous to existing
131school sites, to the maximum extent possible, within the land
132use categories in which public schools are an allowable use. All
133comprehensive plans must comply with the school siting
134requirements of this paragraph no later than October 1, 1999.
135The failure by a local government to comply with these school
136siting requirements by October 1, 1999, will result in the
137prohibition of the local government's ability to amend the local
138comprehensive plan, except for plan amendments described in s.
139163.3187(1)(b), until the school siting requirements are met.
140Amendments proposed by a local government for purposes of
141identifying the land use categories in which public schools are
142an allowable use or for adopting or amending the school-siting
143maps pursuant to s. 163.31776(3) are exempt from the limitation
144on the frequency of plan amendments contained in s. 163.3187.
145The future land use element shall include criteria that
146encourage the location of schools proximate to urban residential
147areas to the extent possible and shall require that the local
148government seek to collocate public facilities, such as parks,
149libraries, and community centers, with schools to the extent
150possible and to encourage the use of elementary schools as focal
151points for neighborhoods. For schools serving predominantly
152rural counties, defined as a county with a population of 100,000
153or fewer, an agricultural land use category shall be eligible
154for the location of public school facilities if the local
155comprehensive plan contains school siting criteria and the
156location is consistent with such criteria. Local governments
157required to update or amend their comprehensive plan to include
158criteria and address compatibility of adjacent or closely
159proximate lands with existing military installations in their
160future land use plan element shall transmit the update or
161amendment to the department by June 30, 2006.
162     (e)  A recreation and open space element indicating a
163comprehensive system of public and private sites for recreation,
164including, but not limited to, natural reservations, parks and
165playgrounds, parkways, beaches and public access to beaches,
166open spaces, waterways, and other recreational facilities.
167     Section 2.  Paragraph (g) of subsection (2) of section
168163.3178, Florida Statutes, is amended to read:
169     163.3178  Coastal management.--
170     (2)  Each coastal management element required by s.
171163.3177(6)(g) shall be based on studies, surveys, and data; be
172consistent with coastal resource plans prepared and adopted
173pursuant to general or special law; and contain:
174     (g)  A shoreline use component that which identifies public
175access to beach and shoreline areas and addresses the need for
176water-dependent and water-related facilities, including marinas,
177along shoreline areas. Such component must include the
178strategies that will be used to preserve recreational and
179commercial working waterfronts as defined in s. 342.07.
180     Section 3.  Paragraph (c) of subsection (1) of section
181163.3187, Florida Statutes, is amended, and paragraph (o) is
182added to said subsection, to read:
183     163.3187  Amendment of adopted comprehensive plan.--
184     (1)  Amendments to comprehensive plans adopted pursuant to
185this part may be made not more than two times during any
186calendar year, except:
187     (c)  Any local government comprehensive plan amendments
188directly related to proposed small scale development activities
189may be approved without regard to statutory limits on the
190frequency of consideration of amendments to the local
191comprehensive plan. A small scale development amendment may be
192adopted only under the following conditions:
193     1.  The proposed amendment involves a use of 10 acres or
194fewer and:
195     a.  The cumulative annual effect of the acreage for all
196small scale development amendments adopted by the local
197government shall not exceed:
198     (I)  A maximum of 120 acres in a local government that
199contains areas specifically designated in the local
200comprehensive plan for urban infill, urban redevelopment, or
201downtown revitalization as defined in s. 163.3164, urban infill
202and redevelopment areas designated under s. 163.2517, areas
203within a county that is designated by the Governor as a rural
204area of critical economic concern under s. 288.0656(7),
205transportation concurrency exception areas approved pursuant to
206s. 163.3180(5), or regional activity centers and urban central
207business districts approved pursuant to s. 380.06(2)(e);
208however, amendments under this paragraph may be applied to no
209more than 60 acres annually of property outside the designated
210areas listed in this sub-sub-subparagraph. Amendments adopted
211pursuant to paragraph (k) shall not be counted toward the
212acreage limitations for small scale amendments under this
213paragraph.
214     (II)  A maximum of 80 acres in a local government that does
215not contain any of the designated areas set forth in sub-sub-
216subparagraph (I).
217     (III)  A maximum of 120 acres in a county established
218pursuant to s. 9, Art. VIII of the State Constitution.
219     b.  The proposed amendment does not involve the same
220property granted a change within the prior 12 months.
221     c.  The proposed amendment does not involve the same
222owner's property within 200 feet of property granted a change
223within the prior 12 months.
224     d.  The proposed amendment does not involve a text change
225to the goals, policies, and objectives of the local government's
226comprehensive plan, but only proposes a land use change to the
227future land use map for a site-specific small scale development
228activity.
229     e.  The property that is the subject of the proposed
230amendment is not located within an area of critical state
231concern, unless the project subject to the proposed amendment
232involves the construction of affordable housing units meeting
233the criteria of s. 420.0004(3), and is located within an area of
234critical state concern designated by s. 380.0552 or by the
235Administration Commission pursuant to s. 380.05(1). Such
236amendment is not subject to the density limitations of sub-
237subparagraph f., and shall be reviewed by the state land
238planning agency for consistency with the principles for guiding
239development applicable to the area of critical state concern
240where the amendment is located and shall not become effective
241until a final order is issued under s. 380.05(6).
242     f.  If the proposed amendment involves a residential land
243use, the residential land use has a density of 10 units or less
244per acre, except that this limitation does not apply to small
245scale amendments described in sub-sub-subparagraph a.(I) that
246are designated in the local comprehensive plan for urban infill,
247urban redevelopment, or downtown revitalization as defined in s.
248163.3164, urban infill and redevelopment areas designated under
249s. 163.2517, transportation concurrency exception areas approved
250pursuant to s. 163.3180(5), or regional activity centers and
251urban central business districts approved pursuant to s.
252380.06(2)(e).
253     2.a.  A local government that proposes to consider a plan
254amendment pursuant to this paragraph is not required to comply
255with the procedures and public notice requirements of s.
256163.3184(15)(c) for such plan amendments if the local government
257complies with the provisions in s. 125.66(4)(a) for a county or
258in s. 166.041(3)(c) for a municipality. If a request for a plan
259amendment under this paragraph is initiated by other than the
260local government, public notice is required.
261     b.  The local government shall send copies of the notice
262and amendment to the state land planning agency, the regional
263planning council, and any other person or entity requesting a
264copy. This information shall also include a statement
265identifying any property subject to the amendment that is
266located within a coastal high hazard area as identified in the
267local comprehensive plan.
268     3.  Small scale development amendments adopted pursuant to
269this paragraph require only one public hearing before the
270governing board, which shall be an adoption hearing as described
271in s. 163.3184(7), and are not subject to the requirements of s.
272163.3184(3)-(6) unless the local government elects to have them
273subject to those requirements.
274     4.  If the small scale development amendment involves a
275site within a county that is designated by the Governor as a
276rural area of critical economic concern under s. 288.0656(7),
277the 10-acre limit listed in subparagraph 1. for small scale plan
278amendments shall be increased by 150 percent during the
279effectiveness of such designation and sub-subparagraph 1.c.
280shall not apply.
281     (o)  A comprehensive plan amendment that is submitted by a
282county designated by the Governor as a rural area of critical
283economic concern under s. 288.0656(7) and that meets the
284county's economic development objectives may be approved without
285regard to the statutory limits on the frequency of adoption of
286amendments to the comprehensive plan.
287     Section 4.  Subsection (15) of section 253.03, Florida
288Statutes, is renumbered as subsection (16), and a new subsection
289(15) is added to said section to read:
290     253.03  Board of trustees to administer state lands; lands
291enumerated.--
292     (15)  The Board of Trustees of the Internal Improvement
293Trust Fund shall encourage the use of sovereign submerged lands
294for water-dependent uses and public access.
295     Section 5.  Waterfronts Florida Program.--
296     (1)  There is established within the Department of
297Community Affairs the Waterfronts Florida Program to provide
298technical assistance and support to communities in revitalizing
299waterfront areas in this state.
300     (2)  As used in this section, the term:
301     (a)  "Waterfront community" means a municipality or county
302that is required to prepare a coastal element for its local
303government comprehensive plan.
304     (b)  "Recreational and commercial working waterfront" means
305a parcel or parcels of real property that provide access for
306water-dependent commercial activities or provide access for the
307public to the navigable waters of the state. Recreational and
308commercial working waterfronts require direct access to or a
309location on, over, or adjacent to a navigable body of water. The
310term includes water-dependent facilities that are open to the
311public and offer public access by vessels to the waters of the
312state or that are support facilities for recreational,
313commercial, research, or governmental vessels. These facilities
314include docks, wharfs, lifts, wet and dry marinas, boat ramps,
315boat hauling and repair facilities, commercial fishing
316facilities, boat construction facilities, and other support
317structures over the water.
318     (3)  The purpose of this program is to provide technical
319assistance, support, training, and financial assistance to
320waterfront communities in their efforts to revitalize waterfront
321areas. The program shall direct its efforts on the following
322priority concerns:
323     (a)  Protecting environmental and cultural resources;
324     (b)  Providing public access;
325     (c)  Mitigating hazards; and
326     (d)  Enhancing the viable traditional economy.
327     (4)  The program is responsible for:
328     (a)  Implementing the Waterfronts Florida Partnership
329Program. The department, in coordination with the Department of
330Environmental Protection, shall develop procedures and
331requirements governing program eligibility, application
332procedures, and application review.
333     (b)  Serving as a source for information and technical
334assistance for Florida's waterfront communities in preserving
335traditional recreational and commercial working waterfronts.
336     Section 6.  The Department of Environmental Protection, in
337coordination with the Fish and Wildlife Conservation Commission,
338shall undertake a study evaluating the current use of state
339parks for purposes of recreational boating and identify
340opportunities for increasing recreational boating access within
341the state park system. The study must include recommendations
342regarding the most appropriate locations for expanding existing
343recreational boating access and must identify state parks where
344new recreational boating access may be located. The report must
345contain estimates of the costs necessary to expand and construct
346additional recreational boating facilities at specific state
347parks. The department shall submit a report summarizing its
348findings and recommendations to the Governor, the President of
349the Senate, and the Speaker of the House of Representatives by
350January 1, 2006.
351     Section 7.  Subsection (15) of section 328.72, Florida
352Statutes, is amended to read:
353     328.72  Classification; registration; fees and charges;
354surcharge; disposition of fees; fines; marine turtle stickers.--
355     (15)  DISTRIBUTION OF FEES.--Except for the first $2, $1
356of, which shall be remitted to the state for deposit into the
357Save the Manatee Trust Fund created within the Fish and Wildlife
358Conservation Commission and $1 of which shall be remitted to the
359state for deposit into the Marine Conservation Trust Fund for
360public launching facilities, moneys designated for the use of
361the counties, as specified in subsection (1), shall be
362distributed by the tax collector to the board of county
363commissioners for use as provided in this section. Such moneys
364to be returned to the counties are for the sole purposes of
365providing recreational channel marking and public launching
366facilities and other boating-related activities, for removal of
367vessels and floating structures deemed a hazard to public safety
368and health for failure to comply with s. 327.53, and for manatee
369and marine mammal protection and recovery.
370     Section 8.  Section 342.07, Florida Statutes, is created to
371read:
372     342.07  Recreational and commercial working waterfronts;
373legislative findings; definitions.--
374     (1)  The Legislature recognizes that there is an important
375state interest in facilitating boating access to the state's
376navigable waters. This access is vital to recreational users and
377the marine industry in the state, to maintaining or enhancing
378the $14 billion economic impact of boating in the state, and to
379ensuring continued access to all residents and visitors to the
380navigable waters of the state. The Legislature recognizes that
381there is an important state interest in maintaining viable
382water-dependent support facilities, such as boat hauling and
383repairing and commercial fishing facilities, and in maintaining
384the availability of public access to the navigable waters of the
385state. The Legislature further recognizes that the waterways of
386the state are important for engaging in commerce and the
387transportation of goods and people upon such waterways and that
388such commerce and transportation is not feasible unless there is
389access to and from the navigable waters of the state through
390recreational and commercial working waterfronts.
391     (2)  As used in this section, the term "recreational and
392commercial working waterfront" means a parcel or parcels of real
393property that provide access for water-dependent commercial
394activities or provide access for the public to the navigable
395waters of the state. Recreational and commercial working
396waterfronts require direct access to or a location on, over, or
397adjacent to a navigable body of water. The term includes water-
398dependent facilities that are open to the public and offer
399public access by vessels to the waters of the state or that are
400support facilities for recreational, commercial, research, or
401governmental vessels. These facilities include docks, wharfs,
402lifts, wet and dry marinas, boat ramps, boat hauling and repair
403facilities, commercial fishing facilities, boat construction
404facilities, and other support structures over the water. As used
405in this section, the term "vessel" has the same meaning as in s.
406327.02(37). Seaports are excluded from the definition.
407     Section 9.  Sections 197.303, 197.304, 197.3041, 197.3042,
408197.3043, 197.3044, 197.3045, 197.3046, and 197.3047, Florida
409Statutes, are created to read:
410     197.303  Ad valorem tax deferral for working waterfront
411properties.--
412     (1)  The board of county commissioners of any county or the
413governing authority of any municipality may adopt an ordinance
414to allow for ad valorem tax deferrals for working waterfront
415properties if the owners are engaging in the operation,
416rehabilitation, or renovation of such properties in accordance
417with guidelines established in this section.
418     (2)  The board of county commissioners or the governing
419authority of the municipality by ordinance may authorize the
420deferral from ad valorem taxation of up to 100 percent of the
421assessed value of real property and all improvements to working
422waterfront properties which result from the operation,
423renovation, or rehabilitation of such properties. The deferral
424applies only to improvements to real property. In order for the
425property to qualify for the deferral, any such improvements must
426be made on or after the day the ordinance authorizing ad valorem
427tax deferral for working waterfront properties is adopted.
428     (3)  The ordinance shall designate the type and location of
429working waterfront property for which deferrals may be granted,
430which may include any property meeting the provisions of s.
431342.07(2), which property may be further required to be located
432within a particular geographic area or areas of the county or
433municipality.
434     (4)  The ordinance must specify that such deferrals apply
435only to taxes levied by the unit of government granting the
436deferral. The deferrals do not apply, however, to taxes levied
437for the payment of bonds or to taxes authorized by a vote of the
438electors pursuant to s. 9(b) or s. 12, Art. VII of the State
439Constitution.
440     (5)  The ordinance must specify that any deferral granted
441remains in effect regardless of any change in the authority of
442the county or municipality to grant the deferral. In order to
443retain the deferral, however, the use and ownership of the
444property as a working waterfront must be maintained over the
445period for which the deferral is granted.
446     197.304  Tax deferral for recreational and commercial
447working waterfronts.--
448     (1)  Any property owner residing in a county that has
449adopted a tax deferral ordinance pursuant to s. 197.303 that
450owns a recreational and commercial working waterfront facility
451as defined in s. 342.07 may elect to defer payment of a portion
452of the combined total of the ad valorem taxes and any non-ad
453valorem assessments that would be covered by a tax certificate
454sold under this chapter levied on that property by filing an
455annual application for tax deferral with the county tax
456collector on or before January 31 following the year in which
457the taxes and non-ad valorem assessments are assessed. The
458applicant has the burden to affirmatively demonstrate compliance
459with the requirements of this section.
460     (2)  Approval of an application for tax deferral shall
461defer that portion of the combined total of ad valorem taxes and
462any non-ad valorem assessments that would be covered by a tax
463certificate sold under this chapter otherwise due and payable on
464the applicant's non-ad valorem assessments in their entirety.
465     (3)  A tax deferral may not be granted if:
466     (a)  The total amount of deferred taxes, non-ad valorem
467assessments, and interest plus the total amount of all other
468unsatisfied liens on the property exceeds 85 percent of the
469assessed value of the property;
470     (b)  The primary financing on the property is for an amount
471that exceeds 70 percent of the assessed value of the property;
472or
473     (c)  The county where the property is located has not
474adopted a tax deferral ordinance pursuant to s. 197.303.
475     (4)  The amount of taxes, non-ad valorem assessments, and
476interest deferred shall accrue interest at a rate equal to the
477semiannually compounded rate of one-half of 1 percent plus the
478average yield to maturity of the long-term fixed-income portion
479of the Florida Retirement System investments as of the end of
480the quarter preceding the date of the sale of the deferred
481payment tax certificates; however, the interest rate may not
482exceed 9.5 percent.
483     (5)  The taxes, non-ad valorem assessments, and interest
484deferred pursuant to this section constitute a prior lien and
485shall attach as of the date and in the same manner and be
486collected as other liens for taxes, as provided for under this
487chapter, but such deferred taxes, non-ad valorem assessments,
488and interest shall only be due, payable, and delinquent as
489provided in ss. 197.303-197.3047.
490     197.3041  Tax deferral for recreational and commercial
491working waterfronts; application.--
492     (1)  The application for deferral must be made upon a form
493prescribed by the department and furnished by the county tax
494collector. The application form must be signed upon oath by the
495applicant before an officer authorized by the state to
496administer oaths. The tax collector may require the applicant to
497submit any other evidence and documentation as deemed necessary
498by the tax collector in considering the application. The
499application form must provide notice to the applicant of the
500manner in which interest is computed. Each application form must
501contain an explanation of the conditions to be met for approval
502and the conditions under which deferred taxes and interest
503become due, payable, and delinquent. Each application must
504clearly state that all deferrals pursuant to ss. 197.303-
505197.3047 constitute a lien on the applicant's property.
506     (2)(a)  The tax collector shall consider each annual
507application for a tax deferral for recreational and commercial
508working waterfronts within 30 days after the date the
509application is filed or as soon as practicable thereafter. A tax
510collector who finds that the applicant is entitled to the tax
511deferral shall approve the application and file the application
512in the permanent records. A tax collector who finds that the
513applicant is not entitled to the deferral shall send a notice of
514disapproval within 30 days after the date the application is
515filed, giving reasons for the disapproval to the applicant. The
516notice must be sent by personal delivery or registered mail to
517the mailing address given by the applicant in the manner in
518which the original notice thereof was served upon the applicant
519and must be filed among the permanent records of the tax
520collector's office. The original notice of disapproval sent to
521the applicant shall advise the applicant of the right to appeal
522the decision of the tax collector to the value adjustment board
523and inform the applicant of the procedure for filing such an
524appeal.
525     (b)  An appeal of the decision of the tax collector to the
526value adjustment board must be in writing on a form prescribed
527by the department and furnished by the tax collector. The appeal
528must be filed with the value adjustment board within 20 days
529after the applicant's receipt of the notice of disapproval. The
530value adjustment board shall review the application and the
531evidence presented to the tax collector upon which the applicant
532based his or her claim for tax deferral and, at the election of
533the applicant, shall hear the applicant in person, or by agent
534on the applicant's behalf, on his or her right to the tax
535deferral. The value adjustment board shall reverse the decision
536of the tax collector and grant a tax deferral to the applicant
537if, in its judgment, the applicant is entitled to the tax
538deferral or shall affirm the decision of the tax collector.
539Action by the value adjustment board is final unless the
540applicant or tax collector or other lienholder, within 15 days
541after the date of disapproval of the application by the board,
542files in the circuit court of the county in which the property
543is located, a proceeding for a declaratory judgment or other
544appropriate proceeding.
545     (3)  Each application must contain a list of, and the
546current value of, all outstanding liens on the applicant's
547property.
548     (4)  For approved applications, the date of receipt by the
549tax collector of the application for tax deferral shall be used
550in calculating taxes due and payable net of discounts for early
551payment.
552     (5)  If such proof has not been furnished with a prior
553application, each applicant shall furnish proof of fire and
554extended coverage insurance in an amount that is in excess of
555the sum of all outstanding liens and deferred taxes and interest
556with a loss payable clause to the county tax collector.
557     (6)  The tax collector shall notify the property appraiser
558in writing of those parcels for which taxes have been deferred.
559     (7)  The property appraiser shall promptly notify the tax
560collector of changes in ownership of properties that have been
561granted a tax deferral.
562     197.3042  Deferred payment tax certificates.--
563     (1)  The tax collector shall notify each local governing
564body of the amount of taxes and non-ad valorem assessments
565deferred which would otherwise have been collected for such
566governing body. The county shall then, at the time of the tax
567certificate sale held pursuant to s. 197.432, strike each
568certificate off to the county. Certificates issued pursuant to
569this section are exempt from the public sale of tax certificates
570held pursuant to s. 197.432.
571     (2)  The certificates so held by the county shall bear
572interest at a rate equal to the semiannually compounded rate of
5730.5 percent plus the average yield to maturity of the long-term
574fixed-income portion of the Florida Retirement System
575investments as of the end of the quarter preceding the date of
576the sale of the deferred payment tax certificates; however, the
577interest rate may not exceed 9.5 percent.
578     197.3043  Change in use of property.--
579     (1)  If there is a change in use of the tax-deferred
580property such that the owner is no longer entitled to claim the
581property as a recreational and commercial working waterfront
582facility, or such person fails to maintain the required fire and
583extended insurance coverage, the total amount of deferred taxes
584and interest for all previous years becomes due and payable
585November 1 of the year in which the change in use occurs or on
586the date failure to maintain insurance occurs, and is delinquent
587on April 1 of the year following the year in which the change in
588use or failure to maintain insurance occurs.
589     (2)  Whenever the property appraiser discovers that there
590has been a change in the use of the property that has been
591granted a tax deferral, the property appraiser shall notify the
592tax collector in writing of the date such change occurs, and the
593tax collector shall collect any taxes and interest due or
594delinquent.
595     (3)  During any year in which the total amount of deferred
596taxes, interest, and all other unsatisfied liens on the property
597exceeds 85 percent of the assessed value of the property, the
598tax collector shall immediately notify the owner of the property
599on which taxes and interest have been deferred that the portion
600of taxes and interest which exceeds 85 percent of the assessed
601value of the property is due and payable within 30 days after
602receipt of the notice. Failure to pay the amount due shall cause
603the total amount of deferred taxes and interest to become
604delinquent.
605     (4)  Each year, upon notification, each owner of property
606on which taxes and interest have been deferred shall submit to
607the tax collector a list of, and the current value of, all
608outstanding liens on the property. If the owner of the property
609fails to respond to this notification within 30 days, the total
610amount of deferred taxes and interest becomes payable within 30
611days.
612     (5)  If deferred taxes become delinquent under this
613chapter, on or before June 1 following the date the taxes become
614delinquent, the tax collector shall sell a tax certificate for
615the delinquent taxes and interest in the manner provided by s.
616197.432.
617     197.3044  Prepayment of deferred taxes.--
618     (1)  All or part of the deferred taxes and accrued interest
619may at any time be paid to the tax collector by:
620     (a)  The owner of the property.
621     (b)  The next of kin of the owner, heir of the owner, child
622of the owner, or any person having or claiming a legal or
623equitable interest in the property, if no objection is made by
624the owner within 30 days after the tax collector notifies the
625owner of the fact that such payment has been tendered.
626     (2)  Any partial payment made pursuant to this section
627shall be applied first to accrued interest.
628     197.3045  Distribution of payments.--When any deferred
629taxes or interest is collected, the tax collector shall maintain
630a record of the payment, setting forth a description of the
631property and the amount of taxes or interest collected for the
632property. The tax collector shall distribute payments received
633in accordance with the procedures for distributing ad valorem
634taxes or redemption moneys as prescribed in this chapter.
635     197.3046  Construction.--Sections 197.303-197.3047 do not
636prevent the collection of personal property taxes that become a
637lien against tax-deferred property, defer payment of special
638assessments to benefited property other than those specifically
639allowed to be deferred, or affect any provision of any mortgage
640or other instrument relating to property requiring a person to
641pay ad valorem taxes or non-ad valorem assessments.
642     197.3047  Penalties.--
643     (1)  The following penalties shall be imposed on any person
644who willfully files information required under ss. 197.303-
645197.3047 which is incorrect:
646     (a)  The person shall pay the total amount of taxes and
647interest deferred, which amount shall immediately become due;
648     (b)  The person shall be disqualified from filing a tax
649deferral application for the next 3 years; and
650     (c)  The person shall pay a penalty of 25 percent of the
651total amount of taxes and interest deferred.
652     (2)  Any person against whom the penalties prescribed in
653this section have been imposed may appeal the penalties imposed
654to the value adjustment board within 30 days after the penalties
655are imposed.
656     Section 10.  This act shall take effect July 1, 2005.


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