HB 955

1
A bill to be entitled
2An act relating to waterfront property; amending s.
3163.3177, F.S.; requiring the future land use plan element
4of a local comprehensive plan for a coastal county to
5include criteria to encourage the preservation of
6recreational and commercial working waterfronts; including
7public access to waterways within those items indicated in
8a recreation and open space element; amending s. 163.3178,
9F.S.; providing requirements for the shoreline use
10component of a coastal management element with respect to
11recreational and commercial working waterfronts; amending
12s. 163.3187, F.S.; including areas designated as rural
13areas of critical economic concern in an exemption for
14certain small scale amendments from a limit on the
15frequency of amendments to the comprehensive plan of a
16county or a municipality; increasing various acreage
17limitations governing eligibility for such exemption for a
18small scale amendment within such an area; requiring
19certification of the amendment to the Office of Tourism,
20Trade, and Economic Development; requiring public review
21of certain property; amending s. 163.3246, F.S.; revising
22provisions for the local government comprehensive planning
23certification program; providing for certain
24municipalities to be considered certified; requiring the
25state land planning agency to provide a written notice of
26certification; specifying components of such notice;
27requiring local governments to submit monitoring reports
28to the state land planning agency; providing exemptions
29from certain development-of-regional-impact reviews;
30amending s. 253.002, F.S.; removing an obsolete reference;
31revising the responsibilities of the Department of
32Agriculture and Consumer Services for aquaculture
33activities; amending s. 253.03, F.S.; requiring the Board
34of Trustees of the Internal Improvement Trust Fund to
35encourage certain uses for sovereign submerged lands;
36amending s. 253.67, F.S.; clarifying the definition of
37"aquaculture"; amending s. 253.68, F.S.; providing
38authority to the board for certain aquaculture activities;
39providing a definition; requiring the board to establish
40certain guidelines by rule; amending s. 253.74, F.S.;
41providing penalties for certain unauthorized aquaculture
42activities; amending s. 253.75, F.S.; revising the
43responsibilities of the board with regard to certain
44aquaculture activities; establishing the Waterfronts
45Florida Program within the Department of Community
46Affairs; providing definitions; requiring that the program
47implement the Waterfronts Florida Partnership Program in
48coordination with the Department of Environmental
49Protection; authorizing the Department of Community
50Affairs to provide financial assistance to certain local
51governments; requiring the Department of Environmental
52Protection and water management districts to adopt
53programs to expedite the processing of permits for certain
54projects; requiring the Department of Environmental
55Protection, in coordination with the Fish and Wildlife
56Conservation Commission, to study the use of state parks
57for recreational boating; requiring that the department
58make recommendations to the Governor and the Legislature;
59amending s. 328.72, F.S.; revising the distribution of
60vessel registration fees; providing for a portion of the
61fees to be designated for certain trust funds; providing
62for a grant program for public launching facilities;
63providing priority consideration for certain counties;
64requiring certain counties to provide an annual report to
65the Fish and Wildlife Conservation Commission; requiring
66the commission to provide exemptions for certain counties;
67creating s. 342.07, F.S.; enunciating the state's interest
68in maintaining recreational and commercial working
69waterfronts; defining the term "recreational and
70commercial working waterfront"; creating ss. 197.303-
71197.3047, F.S.; authorizing county commissions to adopt
72tax deferral ordinances for recreational and commercial
73working waterfront properties; requiring bonding periods
74effective prior the deferral to remain in effect for
75certain properties; providing requirements for deferral
76notification and application for certain properties;
77providing a tax deferral for ad valorem taxes and non-ad
78valorem assessments authorized to be deferred by ordinance
79and levied on recreational and commercial working
80waterfronts; providing certain exceptions; specifying the
81rate of the deferral; providing that the taxes,
82assessments, and interest deferred constitute a prior lien
83on the property; providing an application process;
84providing notice requirements; providing for a decision of
85the tax collector to be appealed to the value adjustment
86board; providing for calculating the deferral; providing
87requirements for deferred payment tax certificates;
88providing for the deferral to cease under certain
89circumstances; requiring notice to the tax collector;
90requiring payment of deferred taxes, assessments, and
91interest under certain circumstances; authorizing
92specified parties to make a prepayment of deferred taxes;
93providing for distribution of payments; providing for
94construction of provisions authorizing the deferments;
95providing penalties; providing for a penalty to be
96appealed to the value adjustment board; providing an
97effective date.
98
99Be It Enacted by the Legislature of the State of Florida:
100
101     Section 1.  Paragraphs (a) and (e) of subsection (6) of
102section 163.3177, Florida Statutes, are amended to read:
103     163.3177  Required and optional elements of comprehensive
104plan; studies and surveys.--
105     (6)  In addition to the requirements of subsections
106(1)-(5), the comprehensive plan shall include the following
107elements:
108     (a)  A future land use plan element designating proposed
109future general distribution, location, and extent of the uses of
110land for residential uses, commercial uses, industry,
111agriculture, recreation, conservation, education, public
112buildings and grounds, other public facilities, and other
113categories of the public and private uses of land. Counties are
114encouraged to designate rural land stewardship areas, pursuant
115to the provisions of paragraph (11)(d), as overlays on the
116future land use map. Each future land use category must be
117defined in terms of uses included, and must include standards to
118be followed in the control and distribution of population
119densities and building and structure intensities. The proposed
120distribution, location, and extent of the various categories of
121land use shall be shown on a land use map or map series which
122shall be supplemented by goals, policies, and measurable
123objectives. The future land use plan shall be based upon
124surveys, studies, and data regarding the area, including the
125amount of land required to accommodate anticipated growth; the
126projected population of the area; the character of undeveloped
127land; the availability of public services; the need for
128redevelopment, including the renewal of blighted areas and the
129elimination of nonconforming uses which are inconsistent with
130the character of the community; the compatibility of uses on
131lands adjacent to or closely proximate to military
132installations; and, in rural communities, the need for job
133creation, capital investment, and economic development that will
134strengthen and diversify the community's economy. The future
135land use plan may designate areas for future planned development
136use involving combinations of types of uses for which special
137regulations may be necessary to ensure development in accord
138with the principles and standards of the comprehensive plan and
139this act. The future land use plan element shall include
140criteria to be used to achieve the compatibility of adjacent or
141closely proximate lands with military installations. In
142addition, for rural communities, the amount of land designated
143for future planned industrial use shall be based upon surveys
144and studies that reflect the need for job creation, capital
145investment, and the necessity to strengthen and diversify the
146local economies, and shall not be limited solely by the
147projected population of the rural community. The future land use
148plan of a county may also designate areas for possible future
149municipal incorporation. The land use maps or map series shall
150generally identify and depict historic district boundaries and
151shall designate historically significant properties meriting
152protection. For coastal counties, the future land use element
153must include, without limitation, regulatory incentives and
154criteria that encourage the preservation of recreational and
155commercial working waterfronts as defined in s. 342.07. The
156future land use element must clearly identify the land use
157categories in which public schools are an allowable use. When
158delineating the land use categories in which public schools are
159an allowable use, a local government shall include in the
160categories sufficient land proximate to residential development
161to meet the projected needs for schools in coordination with
162public school boards and may establish differing criteria for
163schools of different type or size. Each local government shall
164include lands contiguous to existing school sites, to the
165maximum extent possible, within the land use categories in which
166public schools are an allowable use. All comprehensive plans
167must comply with the school siting requirements of this
168paragraph no later than October 1, 1999. The failure by a local
169government to comply with these school siting requirements by
170October 1, 1999, will result in the prohibition of the local
171government's ability to amend the local comprehensive plan,
172except for plan amendments described in s. 163.3187(1)(b), until
173the school siting requirements are met. Amendments proposed by a
174local government for purposes of identifying the land use
175categories in which public schools are an allowable use or for
176adopting or amending the school-siting maps pursuant to s.
177163.31776(3) are exempt from the limitation on the frequency of
178plan amendments contained in s. 163.3187. The future land use
179element shall include criteria that encourage the location of
180schools proximate to urban residential areas to the extent
181possible and shall require that the local government seek to
182collocate public facilities, such as parks, libraries, and
183community centers, with schools to the extent possible and to
184encourage the use of elementary schools as focal points for
185neighborhoods. For schools serving predominantly rural counties,
186defined as a county with a population of 100,000 or fewer, an
187agricultural land use category shall be eligible for the
188location of public school facilities if the local comprehensive
189plan contains school siting criteria and the location is
190consistent with such criteria. Local governments required to
191update or amend their comprehensive plan to include criteria and
192address compatibility of adjacent or closely proximate lands
193with existing military installations in their future land use
194plan element shall transmit the update or amendment to the
195department by June 30, 2006.
196     (e)  A recreation and open space element indicating a
197comprehensive system of public and private sites for recreation,
198including, but not limited to, natural reservations, parks and
199playgrounds, parkways, beaches and public access to beaches,
200open spaces, waterways, and other recreational facilities.
201     Section 2.  Paragraph (g) of subsection (2) of section
202163.3178, Florida Statutes, is amended to read:
203     163.3178  Coastal management.--
204     (2)  Each coastal management element required by s.
205163.3177(6)(g) shall be based on studies, surveys, and data; be
206consistent with coastal resource plans prepared and adopted
207pursuant to general or special law; and contain:
208     (g)  A shoreline use component that which identifies public
209access to beach and shoreline areas and addresses the need for
210water-dependent and water-related facilities, including marinas,
211along shoreline areas. Such component must include the
212strategies that will be used to preserve recreational and
213commercial working waterfronts as defined in s. 342.07.
214     Section 3.  Paragraph (c) of subsection (1) of section
215163.3187, Florida Statutes, is amended, and paragraph (o) is
216added to said subsection, to read:
217     163.3187  Amendment of adopted comprehensive plan.--
218     (1)  Amendments to comprehensive plans adopted pursuant to
219this part may be made not more than two times during any
220calendar year, except:
221     (c)  Any local government comprehensive plan amendments
222directly related to proposed small scale development activities
223may be approved without regard to statutory limits on the
224frequency of consideration of amendments to the local
225comprehensive plan. A small scale development amendment may be
226adopted only under the following conditions:
227     1.  The proposed amendment involves a use of 10 acres or
228fewer and:
229     a.  The cumulative annual effect of the acreage for all
230small scale development amendments adopted by the local
231government shall not exceed:
232     (I)  A maximum of 120 acres in a local government that
233contains areas specifically designated in the local
234comprehensive plan for urban infill, urban redevelopment, or
235downtown revitalization as defined in s. 163.3164, urban infill
236and redevelopment areas designated under s. 163.2517, areas
237designated by the Governor as rural areas of critical economic
238concern under s. 288.0656(7), transportation concurrency
239exception areas approved pursuant to s. 163.3180(5), or regional
240activity centers and urban central business districts approved
241pursuant to s. 380.06(2)(e); however, amendments under this
242paragraph may be applied to no more than 60 acres annually of
243property outside the designated areas listed in this sub-sub-
244subparagraph. Amendments adopted pursuant to paragraph (k) shall
245not be counted toward the acreage limitations for small scale
246amendments under this paragraph.
247     (II)  A maximum of 80 acres in a local government that does
248not contain any of the designated areas set forth in sub-sub-
249subparagraph (I).
250     (III)  A maximum of 120 acres in a county established
251pursuant to s. 9, Art. VIII of the State Constitution.
252     b.  The proposed amendment does not involve the same
253property granted a change within the prior 12 months.
254     c.  The proposed amendment does not involve the same
255owner's property within 200 feet of property granted a change
256within the prior 12 months.
257     d.  The proposed amendment does not involve a text change
258to the goals, policies, and objectives of the local government's
259comprehensive plan, but only proposes a land use change to the
260future land use map for a site-specific small scale development
261activity.
262     e.  The property that is the subject of the proposed
263amendment is not located within an area of critical state
264concern, unless the project subject to the proposed amendment
265involves the construction of affordable housing units meeting
266the criteria of s. 420.0004(3), and is located within an area of
267critical state concern designated by s. 380.0552 or by the
268Administration Commission pursuant to s. 380.05(1). Such
269amendment is not subject to the density limitations of sub-
270subparagraph f., and shall be reviewed by the state land
271planning agency for consistency with the principles for guiding
272development applicable to the area of critical state concern
273where the amendment is located and shall not become effective
274until a final order is issued under s. 380.05(6).
275     f.  If the proposed amendment involves a residential land
276use, the residential land use has a density of 10 units or less
277per acre, or the proposed future land use category allows a
278maximum residential density of the same or less than the maximum
279residential density allowable under the existing future land use
280category, except that this limitation does not apply to small  
281scale amendments described in sub-sub-subparagraph a.(I) that
282are designated in the local comprehensive plan for urban infill,
283urban redevelopment, or downtown revitalization as defined in s.
284163.3164, urban infill and redevelopment areas designated under
285s. 163.2517, transportation concurrency exception areas approved
286pursuant to s. 163.3180(5), or regional activity centers and
287urban central business districts approved pursuant to s.
288380.06(2)(e).
289     2.a.  A local government that proposes to consider a plan
290amendment pursuant to this paragraph is not required to comply
291with the procedures and public notice requirements of s.
292163.3184(15)(c) for such plan amendments if the local government
293complies with the provisions in s. 125.66(4)(a) for a county or
294in s. 166.041(3)(c) for a municipality. If a request for a plan
295amendment under this paragraph is initiated by other than the
296local government, public notice is required.
297     b.  The local government shall send copies of the notice
298and amendment to the state land planning agency, the regional
299planning council, and any other person or entity requesting a
300copy. This information shall also include a statement
301identifying any property subject to the amendment that is
302located within a coastal high hazard area as identified in the
303local comprehensive plan.
304     3.  Small scale development amendments adopted pursuant to
305this paragraph require only one public hearing before the
306governing board, which shall be an adoption hearing as described
307in s. 163.3184(7), and are not subject to the requirements of s.
308163.3184(3)-(6) unless the local government elects to have them
309subject to those requirements.
310     4.  If the small scale development amendment involves a
311site within an area that is designated by the Governor as a
312rural area of critical economic concern under s. 288.0656(7),
313for the duration of such designation, sub-subparagraph 1.c.
314shall not apply and the 10-acre limit listed in subparagraph 1.
315shall be increased by 100 percent to 20 acres. The local
316government approving the small scale plan amendment shall
317certify to the Office of Tourism, Trade, and Economic
318Development that the plan amendment furthers the economic
319objectives set forth in the executive order issued under s.
320288.0656(7), and the property subject to the plan amendment
321shall undergo public review to ensure that all concurrency
322requirements and federal, state, and local environmental permit
323requirements are met.
324     (o)  A comprehensive plan amendment that is submitted by an
325area designated by the Governor as a rural area of critical
326economic concern under s. 288.0656(7) and that meets the
327economic development objectives may be approved without regard
328to the statutory limits on the frequency of adoption of
329amendments to the comprehensive plan.
330     Section 4.  Subsections (10), (11), and (12) of section
331163.3246, Florida Statutes, are renumbered as subsections (12),
332(13), and (14), respectively, and new subsections (10) and (11)
333are added to said section to read:
334     163.3246  Local government comprehensive planning
335certification program.--
336     (10)  Notwithstanding subsections (2), (4), (5), (6), and
337(7), any municipality designated as a rural area of critical
338economic concern pursuant to s. 288.0656 that is located within
339a county eligible to levy the Small County Surtax under s.
340212.055(3) shall be considered certified during the
341effectiveness of the designation of rural area of critical
342economic concern. The state land planning agency shall provide a
343written notice of certification to the local government of the
344certified area, which shall be considered final agency action
345subject to challenge under s. 120.569. The notice of
346certification shall include the following components:
347     (a)  The boundary of the certification area.
348     (b)  A requirement that the local government submit either
349an annual or biennial monitoring report to the state land
350planning agency according to the schedule provided in the
351written notice. The monitoring report shall, at a minimum,
352include the number of amendments to the comprehensive plan
353adopted by the local government, the number of plan amendments
354challenged by an affected person, and the disposition of those
355challenges.
356     (11)  If the local government of an area described in
357subsection (10) does not request that the state land planning
358agency review the developments of regional impact that are
359proposed within the certified area, an application for approval
360of a development order within the certified area shall be exempt
361from review under s. 380.06, subject to the following:
362     (a)  Concurrent with filing an application for development
363approval with the local government, a developer proposing a
364project that would have been subject to review pursuant to s.
365380.06 shall notify in writing the regional planning council
366with jurisdiction.
367     (b)  The regional planning council shall coordinate with
368the developer and the local government to ensure all concurrency
369requirements as well as federal, state, and local environmental
370permit requirements are met.
371     Section 5.  Subsection (1) of section 253.002, Florida
372Statutes, is amended to read:
373     253.002  Department of Environmental Protection, water
374management districts, and Department of Agriculture and Consumer
375Services; duties with respect to state lands.--
376     (1)  The Department of Environmental Protection shall
377perform all staff duties and functions related to the
378acquisition, administration, and disposition of state lands,
379title to which is or will be vested in the Board of Trustees of
380the Internal Improvement Trust Fund. However, upon the effective
381date of rules adopted pursuant to s. 373.427, a water management
382district created under s. 373.069 shall perform the staff duties
383and functions related to the review of any application for
384authorization to use board of trustees-owned submerged lands
385necessary for an activity regulated under part IV of chapter 373
386for which the water management district has permitting
387responsibility as set forth in an operating agreement adopted
388pursuant to s. 373.046(4); and effective July 1, 2000, the
389Department of Agriculture and Consumer Services shall perform
390the staff duties and functions related to the review of
391applications and compliance with lease conditions for use of
392board of trustees-owned submerged lands under authorizations or
393leases issued pursuant to ss. 253.67-253.75 and 597.010. Unless
394expressly prohibited by law, the board of trustees may delegate
395to the department any statutory duty or obligation relating to
396the acquisition, administration, or disposition of lands, title
397to which is or will be vested in the board of trustees. The
398board of trustees may also delegate to any water management
399district created under s. 373.069 the authority to take final
400agency action, without any action on behalf of the board, on
401applications for authorization to use board of trustees-owned
402submerged lands for any activity regulated under part IV of
403chapter 373 for which the water management district has
404permitting responsibility as set forth in an operating agreement
405adopted pursuant to s. 373.046(4). This water management
406district responsibility under this subsection shall be subject
407to the department's general supervisory authority pursuant to s.
408373.026(7). The board of trustees may also delegate to the
409Department of Agriculture and Consumer Services the authority to
410take final agency action on behalf of the board on applications
411to use board of trustees-owned submerged lands for any activity
412for which that department has responsibility pursuant to ss.
413253.67-253.75 and 597.010. However, the board of trustees shall
414retain the authority to take final agency action on establishing
415any areas for leasing, new leases, expanding existing lease
416areas, or changing the type of lease activity in existing
417leases. Upon issuance of an aquaculture lease or other real
418property transaction relating to aquaculture, the Department of
419Agriculture and Consumer Services must send a copy of the
420document and the accompanying survey to the Department of
421Environmental Protection.
422     Section 6.  Subsection (15) of section 253.03, Florida
423Statutes, is renumbered as subsection (16), and a new subsection
424(15) is added to said section to read:
425     253.03  Board of trustees to administer state lands; lands
426enumerated.--
427     (15)  The Board of Trustees of the Internal Improvement
428Trust Fund shall encourage the use of sovereign submerged lands
429for water-dependent uses and public access.
430     Section 7.  Subsection (1) of section 253.67, Florida
431Statutes, is amended to read:
432     253.67  Definitions.--As used in ss. 253.67-253.75:
433     (1)  "Aquaculture" means the cultivation of aquatic
434organisms and associated activities, including, but not limited
435to, grading, sorting, transporting, harvesting, holding,
436storing, growing, and planting.
437     Section 8.  Subsection (1) and paragraph (a) of subsection
438(2) of section 253.68, Florida Statutes, are amended to read:
439     253.68  Authority to lease or use submerged lands land and
440water column for aquaculture activities.--
441     (1)  To the extent that it is not contrary to the public
442interest, and subject to limitations contained in ss. 253.67-
443253.75, the board of trustees may lease or authorize the use of
444submerged lands to which it has title for the conduct of
445aquaculture activities and grant exclusive use of the bottom and
446the water column to the extent required by such activities.
447"Aquaculture activities" means any activities, as determined by
448board rule, related to the production of aquacultural products,
449including, but not limited to, producing, storing, handling,
450grading, sorting, transporting, harvesting, and aquaculture
451support docking. Such leases or authorizations may permit
452authorize use of the submerged land and water column for either
453commercial or experimental purposes. However, a resolution of
454objection adopted by a majority of the county commission of a
455county within whose boundaries the proposed leased area would
456lie, if the boundaries were extended to the extent of the
457interest of the state, may be filed with the board of trustees
458within 30 days of the date of the first publication of notice as
459required by s. 253.70. Prior to the granting of any such leases
460or authorizations, the board shall by rule establish and publish
461a list of guidelines to be followed when considering
462applications for lease or authorization. Such guidelines shall
463be designed to protect the public's interest in submerged lands
464and the publicly owned water column.
465     (2)(a)  The Legislature finds that the state's ability to
466supply fresh seafood and other aquaculture products has been
467diminished by a combination of factors, including a diminution
468of the resources and restrictions on the harvest of certain
469marine species. The Legislature declares that it is in the
470state's economic, resource enhancement, and food production
471interests to promote aquaculture production of food and nonfood
472aquatic species by facilitating the review and approval
473processes for authorizing the use of leasing sovereignty
474submerged land or the water column; simplifying environmental
475permitting; supporting educational, research, and demonstration
476programs; and assisting certain local governments to develop
477aquaculture as a means to promote economic development. The
478Legislature declares that aquaculture shall be recognized as a
479practicable resource management alternative to produce marine
480aquaculture products, to protect and conserve natural resources,
481to reduce competition for natural stocks, and to augment and
482restore natural populations. Therefore, for the purpose of this
483section, the Legislature declares that aquaculture is in the
484public interest.
485     Section 9.  Section 253.74, Florida Statutes, is amended to
486read:
487     253.74  Penalties.--
488     (1)  Any person who conducts aquaculture activities in
489excess of those authorized by lease agreement with the board or
490who conducts such activities on state-owned submerged lands
491without having previously obtained an authorization from the
492board commits leased the same shall be guilty of a misdemeanor
493and shall be subject to imprisonment for not more than 6 months
494or fine of not more than $1,000, or both. In addition to such
495fine and imprisonment, all works, improvements, animal and plant
496life involved in the project, may be forfeited to the state.
497     (2)  Any person who is found by the department to have
498violated the provisions of chapter 403 or chapter 597 shall be
499subject to having his or her lease of state-owned submerged
500lands canceled.
501     Section 10.  Subsection (1) of section 253.75, Florida
502Statutes, is amended to read:
503     253.75  Studies and recommendations by the department and
504the Fish and Wildlife Conservation Commission; designation of
505recommended traditional and other use zones; supervision of
506aquaculture operations.--
507     (1)  Prior to the granting of any form of authorization
508lease under this act, the board shall request comments by the
509Fish and Wildlife Conservation Commission when the application
510relates to bottom land covered by fresh or salt water. Such
511comments shall be based on such factors as an assessment of the
512probable effect of the proposed use lease on the conservation of
513fish or wildlife or other programs under the constitutional or
514statutory authority of the Fish and Wildlife Conservation
515Commission.
516     Section 11.  Waterfronts Florida Program.--
517     (1)  There is established within the Department of
518Community Affairs the Waterfronts Florida Program to provide
519technical assistance and support to communities in revitalizing
520waterfront areas in this state.
521     (2)  As used in this section, the term:
522     (a)  "Waterfront community" means a municipality or county
523that is required to prepare a coastal element for its local
524government comprehensive plan.
525     (b)  "Recreational and commercial working waterfront" means
526a parcel or parcels of real property that provide access for
527water-dependent commercial activities or provide access for the
528public to the navigable waters of the state. Recreational and
529commercial working waterfronts require direct access to or a
530location on, over, or adjacent to a navigable body of water. The
531term includes water-dependent facilities that are open to the
532public and offer public access by vessels to the waters of the
533state or that are support facilities for recreational,
534commercial, research, or governmental vessels. These facilities
535include docks, wharfs, lifts, wet and dry marinas, boat ramps,
536boat hauling and repair facilities, commercial fishing
537facilities, boat construction facilities, and other support
538structures over the water.
539     (3)  The purpose of this program is to provide technical
540assistance, support, training, and financial assistance to
541waterfront communities in their efforts to revitalize waterfront
542areas. The program shall direct its efforts on the following
543priority concerns:
544     (a)  Protecting environmental and cultural resources;
545     (b)  Providing public access;
546     (c)  Mitigating hazards; and
547     (d)  Enhancing the viable traditional economy.
548     (4)  The program is responsible for:
549     (a)  Implementing the Waterfronts Florida Partnership
550Program. The department, in coordination with the Department of
551Environmental Protection, shall develop procedures and
552requirements governing program eligibility, application
553procedures, and application review. The department may provide
554financial assistance to eligible local governments to develop
555local plans to further the purpose of the program. In
556recognition of limited funding, the department may limit the
557number of local governments assisted by the program based on the
558amount of funding appropriated to the department for the purpose
559of the program.
560     (b)  Serving as a source for information and technical
561assistance for Florida's waterfront communities in preserving
562traditional recreational and commercial working waterfronts.
563     Section 12.  The Department of Environmental Protection
564and, as appropriate, the water management districts created by
565chapter 373, Florida Statutes, shall adopt programs to expedite
566the processing of wetland resource and environmental resource
567permits for marina projects that reserve at least 10 percent of
568available boat slips for public use.
569     Section 13.  The Department of Environmental Protection, in
570coordination with the Fish and Wildlife Conservation Commission,
571shall undertake a study evaluating the current use of state
572parks for purposes of recreational boating and identify
573opportunities for increasing recreational boating access within
574the state park system. The study must include recommendations
575regarding the most appropriate locations for expanding existing
576recreational boating access and must identify state parks where
577new recreational boating access may be located. The environment
578and wildlife values shall be taken into consideration but shall
579not dictate the final outcome. The report must contain estimates
580of the costs necessary to expand and construct additional
581recreational boating facilities at specific state parks. The
582department shall submit a report summarizing its findings and
583recommendations to the Governor, the President of the Senate,
584and the Speaker of the House of Representatives by January 1,
5852006.
586     Section 14.  Subsection (15) of section 328.72, Florida
587Statutes, is amended to read:
588     328.72  Classification; registration; fees and charges;
589surcharge; disposition of fees; fines; marine turtle stickers.--
590     (15)  DISTRIBUTION OF FEES.--Except for the first $2, $1
591of, which shall be remitted to the state for deposit into the
592Save the Manatee Trust Fund created within the Fish and Wildlife
593Conservation Commission and $1 of which shall be remitted to the
594state for deposit into the Marine Resources Conservation Trust
595Fund to fund a grant program for public launching facilities,
596pursuant to s. 327.47, giving priority consideration to counties
597with more than 35,000 registered vessels., Moneys designated for
598the use of the counties, as specified in subsection (1), shall
599be distributed by the tax collector to the board of county
600commissioners for use as provided in this section. Such moneys
601to be returned to the counties are for the sole purposes of
602providing recreational channel marking and public launching
603facilities and other boating-related activities, for removal of
604vessels and floating structures deemed a hazard to public safety
605and health for failure to comply with s. 327.53, and for manatee
606and marine mammal protection and recovery. Counties that
607demonstrate through an annual detailed accounting report of
608vessel registration revenues that at least $1 of the
609registration fees were spent on boating infrastructure shall
610only be required to transfer the first $1 of the fees to the
611Save the Manatee Trust Fund. This report shall be provided to
612the Fish and Wildlife Conservation Commission no later than
613November 1 of each year. The commission shall provide an
614exemption letter to the department by December 15 of each year
615for qualifying counties.
616     Section 15.  Section 342.07, Florida Statutes, is created
617to read:
618     342.07  Recreational and commercial working waterfronts;
619legislative findings; definitions.--
620     (1)  The Legislature recognizes that there is an important
621state interest in facilitating boating access to the state's
622navigable waters. This access is vital to recreational users and
623the marine industry in the state, to maintaining or enhancing
624the $14 billion economic impact of boating in the state, and to
625ensuring continued access to all residents and visitors to the
626navigable waters of the state. The Legislature recognizes that
627there is an important state interest in maintaining viable
628water-dependent support facilities, such as boat hauling and
629repairing and commercial fishing facilities, and in maintaining
630the availability of public access to the navigable waters of the
631state. The Legislature further recognizes that the waterways of
632the state are important for engaging in commerce and the
633transportation of goods and people upon such waterways and that
634such commerce and transportation is not feasible unless there is
635access to and from the navigable waters of the state through
636recreational and commercial working waterfronts.
637     (2)  As used in this section, the term "recreational and
638commercial working waterfront" means a parcel or parcels of real
639property that provide access for water-dependent commercial
640activities or provide access for the public to the navigable
641waters of the state. Recreational and commercial working
642waterfronts require direct access to or a location on, over, or
643adjacent to a navigable body of water. The term includes water-
644dependent facilities that are open to the public and offer
645public access by vessels to the waters of the state or that are
646support facilities for recreational, commercial, research, or
647governmental vessels. These facilities include docks, wharfs,
648lifts, wet and dry marinas, boat ramps, boat hauling and repair
649facilities, commercial fishing facilities, boat construction
650facilities, and other support structures over the water. As used
651in this section, the term "vessel" has the same meaning as in s.
652327.02(37). Seaports are excluded from the definition.
653     Section 16.  Sections 197.303, 197.304, 197.3041, 197.3042,
654197.3043, 197.3044, 197.3045, 197.3046, and 197.3047, Florida
655Statutes, are created to read:
656     197.303  Ad valorem tax deferral for recreational and
657commercial working waterfront properties.--
658     (1)  The board of county commissioners of any county or the
659governing authority of any municipality may adopt an ordinance
660to allow for ad valorem tax deferrals for recreational and
661commercial working waterfront properties if the owners are
662engaging in the operation, rehabilitation, or renovation of such
663properties in accordance with guidelines established in this
664section.
665     (2)  The board of county commissioners or the governing
666authority of the municipality by ordinance may authorize the
667deferral of ad valorem taxation and non-ad valorem assessments
668for recreational and commercial working waterfront properties.
669     (3)  The ordinance shall designate the type and location of
670working waterfront property for which deferrals may be granted,
671which may include any property meeting the provisions of s.
672342.07(2), which property may be further required to be located
673within a particular geographic area or areas of the county or
674municipality.
675     (4)  The ordinance must specify that such deferrals apply
676only to taxes levied by the unit of government granting the
677deferral. The deferrals do not apply, however, to taxes or non-
678ad valorem assessments defined in s. 197.3632(1)(d) levied for
679the payment of bonds or to taxes authorized by a vote of the
680electors pursuant to s. 9(b) or s. 12, Art. VII of the State
681Constitution.
682     (5)  The ordinance must specify that any deferral granted
683remains in effect regardless of any change in the authority of
684the county or municipality to grant the deferral. In order to
685retain the deferral, however, the use and ownership of the
686property as a working waterfront must be maintained over the
687period for which the deferral is granted.
688     (6)(a)  If an application for deferral is granted on
689property that is located in a community redevelopment area, the
690amount of taxes eligible for deferral shall be reduced, as
691provided for in paragraph (b), if:
692     1.  The community redevelopment agency has previously
693issued instruments of indebtedness that are secured by increment
694revenues on deposit in the community redevelopment trust fund;
695and
696     2.  Those instruments of indebtedness are associated with
697the real property applying for the deferral.
698     (b)  If the provisions of paragraph (a) apply, the tax
699deferral shall not apply to an amount of taxes equal to the
700amount that must be deposited into the community redevelopment
701trust fund by the entity granting the deferral based upon the
702taxable value of the property upon which the deferral is being
703granted. Once all instruments of indebtedness that existed at
704the time the deferral was originally granted are no longer
705outstanding or have otherwise been defeased, the provisions of
706this paragraph shall no longer apply.
707     (c)  If a portion of the taxes on a property were not
708eligible for deferral because of the provisions of paragraph
709(b), the community redevelopment agency shall notify the
710property owner and the tax collector 1 year before the debt
711instruments that prevented said taxes from being deferred are no
712longer outstanding or otherwise defeased.
713     (d)  The tax collector shall notify a community
714redevelopment agency of any tax deferral that has been granted
715on property located within the community redevelopment area of
716that agency.
717     (e)  Issuance of debt obligation after the date a deferral
718has been granted shall not reduce the amount of taxes eligible
719for deferral.
720     197.304  Tax deferral for recreational and commercial
721working waterfronts.--
722     (1)  Any property owner in a jurisdiction that has adopted
723a tax deferral ordinance pursuant to s. 197.303 that owns a
724recreational and commercial working waterfront facility as
725defined in s. 342.07 may elect to defer payment of those ad
726valorem taxes and non-ad valorem assessments designated in the
727ordinance authorizing the deferral by filing an annual
728application for tax deferral with the county tax collector on or
729before January 31 following the year in which the taxes and non-
730ad valorem assessments are assessed. The applicant has the
731burden to affirmatively demonstrate compliance with the
732requirements of this section.
733     (2)  Approval of an application for tax deferral shall
734defer that portion of the combined total of ad valorem taxes and
735any non-ad valorem assessments that are authorized to be
736deferred by the ordinance authorizing the deferral.
737     (3)  A tax deferral may not be granted if:
738     (a)  The total amount of deferred taxes, non-ad valorem
739assessments, and interest plus the total amount of all other
740unsatisfied liens on the property exceeds 85 percent of the
741assessed value of the property; or
742     (b)  The primary financing on the property is for an amount
743that exceeds 70 percent of the assessed value of the property.
744     (4)  The amount of taxes, non-ad valorem assessments, and
745interest deferred shall accrue interest at a rate equal to the
746semiannually compounded rate of one-half of 1 percent plus the
747average yield to maturity of the long-term fixed-income portion
748of the Florida Retirement System investments as of the end of
749the quarter preceding the date of the sale of the deferred
750payment tax certificates; however, the interest rate may not
751exceed 9.5 percent.
752     (5)  The taxes, non-ad valorem assessments, and interest
753deferred pursuant to this section constitute a prior lien and
754shall attach as of the date and in the same manner and be
755collected as other liens for taxes, as provided for under this
756chapter, but such deferred taxes, non-ad valorem assessments,
757and interest shall only be due, payable, and delinquent as
758provided in ss. 197.303-197.3047.
759     197.3041  Tax deferral for recreational and commercial
760working waterfronts; application.--
761     (1)  The application for deferral must be made annually
762upon a form prescribed by the department and furnished by the
763county tax collector. The application form must be signed upon
764oath by the applicant before an officer authorized by the state
765to administer oaths. The tax collector may require the applicant
766to submit any other evidence and documentation as deemed
767necessary by the tax collector in considering the application.
768The application form must provide notice to the applicant of the
769manner in which interest is computed. Each application form must
770contain an explanation of the conditions to be met for approval
771and the conditions under which deferred taxes and interest
772become due, payable, and delinquent. Each application must
773clearly state that all deferrals pursuant to ss. 197.303-
774197.3047 constitute a lien on the applicant's property.
775     (2)(a)  The tax collector shall consider and render his or
776her findings, determinations, and decision on each annual
777application for a tax deferral for recreational and commercial
778working waterfronts within 45 days after the date the
779application is filed. The tax collector shall exercise
780reasonable discretion based upon applicable information
781available under this section. The determinations and findings of
782the tax collector as provided for in this paragraph are not
783quasi judicial and are subject exclusively to review by the
784value adjustment board as provided by this section. A tax
785collector who finds that the applicant is entitled to the tax
786deferral shall approve the application and file the application
787in the permanent records. A tax collector who finds that the
788applicant is not entitled to the deferral shall send a notice of
789disapproval within 45 days after the date the application is
790filed, giving reasons for the disapproval to the applicant. The
791notice must be sent by personal delivery or registered mail to
792the mailing address given by the applicant in the manner in
793which the original notice thereof was served upon the applicant
794and must be filed among the permanent records of the tax
795collector's office. The original notice of disapproval sent to
796the applicant shall advise the applicant of the right to appeal
797the decision of the tax collector to the value adjustment board
798and inform the applicant of the procedure for filing such an
799appeal.
800     (b)  An appeal of the decision of the tax collector to the
801value adjustment board must be in writing on a form prescribed
802by the department and furnished by the tax collector. The appeal
803must be filed with the value adjustment board within 20 days
804after the applicant's receipt of the notice of disapproval, and
805the board must approve or disapprove the appeal within 30 days
806after receipt. The value adjustment board shall review the
807application and the evidence presented to the tax collector upon
808which the applicant based his or her claim for tax deferral and,
809at the election of the applicant, shall hear the applicant in
810person, or by agent on the applicant's behalf, on his or her
811right to the tax deferral. The value adjustment board shall
812reverse the decision of the tax collector and grant a tax
813deferral to the applicant if, in its judgment, the applicant is
814entitled to the tax deferral or shall affirm the decision of the
815tax collector. Action by the value adjustment board is final
816unless the applicant or tax collector or other lienholder,
817within 15 days after the date of disapproval of the application
818by the board, files in the circuit court of the county in which
819the property is located a de novo proceeding for a declaratory
820judgment or other appropriate proceeding.
821     (3)  Each application must contain a list of, and the
822current value of, all outstanding liens on the applicant's
823property.
824     (4)  For approved applications, the date of receipt by the
825tax collector of the application for tax deferral shall be used
826in calculating taxes due and payable net of discounts for early
827payment.
828     (5)  If such proof has not been furnished with a prior
829application, each applicant shall furnish proof of fire and
830extended coverage insurance in an amount that is in excess of
831the sum of all outstanding liens and deferred taxes and interest
832with a loss payable clause to the county tax collector.
833     (6)  The tax collector shall notify the property appraiser
834in writing of those parcels for which taxes have been deferred.
835     (7)  The property appraiser shall promptly notify the tax
836collector of changes in ownership or use of properties that have
837been granted a tax deferral.
838     197.3042  Deferred payment tax certificates.--
839     (1)  The tax collector shall notify each local governing
840body of the amount of taxes and non-ad valorem assessments
841deferred which would otherwise have been collected for such
842governing body. The county shall then, at the time of the tax
843certificate sale held pursuant to s. 197.432, strike each
844certificate off to the county. Certificates issued pursuant to
845this section are exempt from the public sale of tax certificates
846held pursuant to s. 197.432.
847     (2)  The certificates so held by the county shall bear
848interest at a rate equal to the semiannually compounded rate of
8490.5 percent plus the average yield to maturity of the long-term
850fixed-income portion of the Florida Retirement System
851investments as of the end of the quarter preceding the date of
852the sale of the deferred payment tax certificates; however, the
853interest rate may not exceed 9.5 percent.
854     197.3043  Change in use or ownership of property.--
855     (1)  If there is a change in use or ownership of the
856tax-deferred property such that the owner is no longer entitled
857to claim the property as a recreational or commercial working
858waterfront facility, or there is a change in the legal or
859beneficial ownership of the property, or the owner fails to
860maintain the required fire and extended insurance coverage, the
861total amount of deferred taxes and interest for all previous
862years becomes due and payable November 1 of the year in which
863the change in use or ownership occurs or on the date failure to
864maintain insurance occurs, and is delinquent on April 1 of the
865year following the year in which the change in use or ownership
866or failure to maintain insurance occurs.
867     (2)  Whenever the property appraiser discovers that there
868has been a change in the use or ownership of the property that
869has been granted a tax deferral, the property appraiser shall
870notify the tax collector in writing of the date such change
871occurs, and the tax collector shall collect any taxes and
872interest due or delinquent.
873     (3)  During any year in which the total amount of deferred
874taxes, interest, and all other unsatisfied liens on the property
875exceeds 85 percent of the assessed value of the property, the
876tax collector shall immediately notify the owner of the property
877on which taxes and interest have been deferred that the portion
878of taxes and interest which exceeds 85 percent of the assessed
879value of the property is due and payable within 30 days after
880receipt of the notice. Failure to pay the amount due shall cause
881the total amount of deferred taxes and interest to become
882delinquent.
883     (4)  If deferred taxes become delinquent under this
884chapter, on or before June 1 following the date the taxes become
885delinquent, the tax collector shall sell a tax certificate for
886the delinquent taxes and interest in the manner provided by s.
887197.432.
888     197.3044  Prepayment of deferred taxes.--
889     (1)  All or part of the deferred taxes and accrued interest
890may at any time be paid to the tax collector by:
891     (a)  The owner of the property.
892     (b)  The next of kin of the owner, heir of the owner, child
893of the owner, or any person having or claiming a legal or
894equitable interest in the property, if no objection is made by
895the owner within 30 days after the tax collector notifies the
896owner of the fact that such payment has been tendered.
897     (2)  Any partial payment made pursuant to this section
898shall be applied first to accrued interest.
899     197.3045  Distribution of payments.--When any deferred
900taxes or interest is collected, the tax collector shall maintain
901a record of the payment, setting forth a description of the
902property and the amount of taxes or interest collected for the
903property. The tax collector shall distribute payments received
904in accordance with the procedures for distributing ad valorem
905taxes or redemption moneys as prescribed in this chapter.
906     197.3046  Construction.--Sections 197.303-197.3047 do not
907prevent the collection of personal property taxes that become a
908lien against tax-deferred property, defer payment of special
909assessments to benefited property other than those specifically
910allowed to be deferred, or affect any provision of any mortgage
911or other instrument relating to property requiring a person to
912pay ad valorem taxes or non-ad valorem assessments.
913     197.3047  Penalties.--
914     (1)  The following penalties shall be imposed on any person
915who willfully files information required under ss. 197.303-
916197.3047 which is incorrect:
917     (a)  The person shall pay the total amount of taxes and
918interest deferred, which amount shall immediately become due;
919     (b)  The person shall be disqualified from filing a tax
920deferral application for the next 3 years; and
921     (c)  The person shall pay a penalty of 25 percent of the
922total amount of taxes and interest deferred.
923     (2)  Any person against whom the penalties prescribed in
924this section have been imposed may appeal the penalties imposed
925to the value adjustment board within 30 days after the penalties
926are imposed.
927     Section 17.  This act shall take effect January 1, 2006.


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