| 1 | A bill to be entitled |
| 2 | An act relating to waterfront property; amending s. |
| 3 | 163.3177, F.S.; requiring the future land use plan element |
| 4 | of a local comprehensive plan for a coastal county to |
| 5 | include criteria to encourage the preservation of |
| 6 | recreational and commercial working waterfronts; including |
| 7 | public access to waterways within those items indicated in |
| 8 | a recreation and open space element; amending s. 163.3178, |
| 9 | F.S.; providing requirements for the shoreline use |
| 10 | component of a coastal management element with respect to |
| 11 | recreational and commercial working waterfronts; amending |
| 12 | s. 163.3187, F.S.; including areas designated as rural |
| 13 | areas of critical economic concern in an exemption for |
| 14 | certain small scale amendments from a limit on the |
| 15 | frequency of amendments to the comprehensive plan of a |
| 16 | county or a municipality; increasing various acreage |
| 17 | limitations governing eligibility for such exemption for a |
| 18 | small scale amendment within such an area; requiring |
| 19 | certification of the amendment to the Office of Tourism, |
| 20 | Trade, and Economic Development; requiring public review |
| 21 | of certain property; amending s. 163.3246, F.S.; revising |
| 22 | provisions for the local government comprehensive planning |
| 23 | certification program; providing for certain |
| 24 | municipalities to be considered certified; requiring the |
| 25 | state land planning agency to provide a written notice of |
| 26 | certification; specifying components of such notice; |
| 27 | requiring local governments to submit monitoring reports |
| 28 | to the state land planning agency; providing exemptions |
| 29 | from certain development-of-regional-impact reviews; |
| 30 | amending s. 253.002, F.S.; removing an obsolete reference; |
| 31 | revising the responsibilities of the Department of |
| 32 | Agriculture and Consumer Services for aquaculture |
| 33 | activities; amending s. 253.03, F.S.; requiring the Board |
| 34 | of Trustees of the Internal Improvement Trust Fund to |
| 35 | encourage certain uses for sovereign submerged lands; |
| 36 | amending s. 253.67, F.S.; clarifying the definition of |
| 37 | "aquaculture"; amending s. 253.68, F.S.; providing |
| 38 | authority to the board for certain aquaculture activities; |
| 39 | providing a definition; requiring the board to establish |
| 40 | certain guidelines by rule; amending s. 253.74, F.S.; |
| 41 | providing penalties for certain unauthorized aquaculture |
| 42 | activities; amending s. 253.75, F.S.; revising the |
| 43 | responsibilities of the board with regard to certain |
| 44 | aquaculture activities; establishing the Waterfronts |
| 45 | Florida Program within the Department of Community |
| 46 | Affairs; providing definitions; requiring that the program |
| 47 | implement the Waterfronts Florida Partnership Program in |
| 48 | coordination with the Department of Environmental |
| 49 | Protection; authorizing the Department of Community |
| 50 | Affairs to provide financial assistance to certain local |
| 51 | governments; requiring the Department of Environmental |
| 52 | Protection and water management districts to adopt |
| 53 | programs to expedite the processing of permits for certain |
| 54 | projects; requiring the Department of Environmental |
| 55 | Protection, in coordination with the Fish and Wildlife |
| 56 | Conservation Commission, to study the use of state parks |
| 57 | for recreational boating; requiring that the department |
| 58 | make recommendations to the Governor and the Legislature; |
| 59 | amending s. 328.72, F.S.; revising the distribution of |
| 60 | vessel registration fees; providing for a portion of the |
| 61 | fees to be designated for certain trust funds; providing |
| 62 | for a grant program for public launching facilities; |
| 63 | providing priority consideration for certain counties; |
| 64 | requiring certain counties to provide an annual report to |
| 65 | the Fish and Wildlife Conservation Commission; requiring |
| 66 | the commission to provide exemptions for certain counties; |
| 67 | creating s. 342.07, F.S.; enunciating the state's interest |
| 68 | in maintaining recreational and commercial working |
| 69 | waterfronts; defining the term "recreational and |
| 70 | commercial working waterfront"; creating ss. 197.303- |
| 71 | 197.3047, F.S.; authorizing county commissions to adopt |
| 72 | tax deferral ordinances for recreational and commercial |
| 73 | working waterfront properties; requiring bonding periods |
| 74 | effective prior the deferral to remain in effect for |
| 75 | certain properties; providing requirements for deferral |
| 76 | notification and application for certain properties; |
| 77 | providing a tax deferral for ad valorem taxes and non-ad |
| 78 | valorem assessments authorized to be deferred by ordinance |
| 79 | and levied on recreational and commercial working |
| 80 | waterfronts; providing certain exceptions; specifying the |
| 81 | rate of the deferral; providing that the taxes, |
| 82 | assessments, and interest deferred constitute a prior lien |
| 83 | on the property; providing an application process; |
| 84 | providing notice requirements; providing for a decision of |
| 85 | the tax collector to be appealed to the value adjustment |
| 86 | board; providing for calculating the deferral; providing |
| 87 | requirements for deferred payment tax certificates; |
| 88 | providing for the deferral to cease under certain |
| 89 | circumstances; requiring notice to the tax collector; |
| 90 | requiring payment of deferred taxes, assessments, and |
| 91 | interest under certain circumstances; authorizing |
| 92 | specified parties to make a prepayment of deferred taxes; |
| 93 | providing for distribution of payments; providing for |
| 94 | construction of provisions authorizing the deferments; |
| 95 | providing penalties; providing for a penalty to be |
| 96 | appealed to the value adjustment board; providing an |
| 97 | effective date. |
| 98 |
|
| 99 | Be It Enacted by the Legislature of the State of Florida: |
| 100 |
|
| 101 | Section 1. Paragraphs (a) and (e) of subsection (6) of |
| 102 | section 163.3177, Florida Statutes, are amended to read: |
| 103 | 163.3177 Required and optional elements of comprehensive |
| 104 | plan; studies and surveys.-- |
| 105 | (6) In addition to the requirements of subsections |
| 106 | (1)-(5), the comprehensive plan shall include the following |
| 107 | elements: |
| 108 | (a) A future land use plan element designating proposed |
| 109 | future general distribution, location, and extent of the uses of |
| 110 | land for residential uses, commercial uses, industry, |
| 111 | agriculture, recreation, conservation, education, public |
| 112 | buildings and grounds, other public facilities, and other |
| 113 | categories of the public and private uses of land. Counties are |
| 114 | encouraged to designate rural land stewardship areas, pursuant |
| 115 | to the provisions of paragraph (11)(d), as overlays on the |
| 116 | future land use map. Each future land use category must be |
| 117 | defined in terms of uses included, and must include standards to |
| 118 | be followed in the control and distribution of population |
| 119 | densities and building and structure intensities. The proposed |
| 120 | distribution, location, and extent of the various categories of |
| 121 | land use shall be shown on a land use map or map series which |
| 122 | shall be supplemented by goals, policies, and measurable |
| 123 | objectives. The future land use plan shall be based upon |
| 124 | surveys, studies, and data regarding the area, including the |
| 125 | amount of land required to accommodate anticipated growth; the |
| 126 | projected population of the area; the character of undeveloped |
| 127 | land; the availability of public services; the need for |
| 128 | redevelopment, including the renewal of blighted areas and the |
| 129 | elimination of nonconforming uses which are inconsistent with |
| 130 | the character of the community; the compatibility of uses on |
| 131 | lands adjacent to or closely proximate to military |
| 132 | installations; and, in rural communities, the need for job |
| 133 | creation, capital investment, and economic development that will |
| 134 | strengthen and diversify the community's economy. The future |
| 135 | land use plan may designate areas for future planned development |
| 136 | use involving combinations of types of uses for which special |
| 137 | regulations may be necessary to ensure development in accord |
| 138 | with the principles and standards of the comprehensive plan and |
| 139 | this act. The future land use plan element shall include |
| 140 | criteria to be used to achieve the compatibility of adjacent or |
| 141 | closely proximate lands with military installations. In |
| 142 | addition, for rural communities, the amount of land designated |
| 143 | for future planned industrial use shall be based upon surveys |
| 144 | and studies that reflect the need for job creation, capital |
| 145 | investment, and the necessity to strengthen and diversify the |
| 146 | local economies, and shall not be limited solely by the |
| 147 | projected population of the rural community. The future land use |
| 148 | plan of a county may also designate areas for possible future |
| 149 | municipal incorporation. The land use maps or map series shall |
| 150 | generally identify and depict historic district boundaries and |
| 151 | shall designate historically significant properties meriting |
| 152 | protection. For coastal counties, the future land use element |
| 153 | must include, without limitation, regulatory incentives and |
| 154 | criteria that encourage the preservation of recreational and |
| 155 | commercial working waterfronts as defined in s. 342.07. The |
| 156 | future land use element must clearly identify the land use |
| 157 | categories in which public schools are an allowable use. When |
| 158 | delineating the land use categories in which public schools are |
| 159 | an allowable use, a local government shall include in the |
| 160 | categories sufficient land proximate to residential development |
| 161 | to meet the projected needs for schools in coordination with |
| 162 | public school boards and may establish differing criteria for |
| 163 | schools of different type or size. Each local government shall |
| 164 | include lands contiguous to existing school sites, to the |
| 165 | maximum extent possible, within the land use categories in which |
| 166 | public schools are an allowable use. All comprehensive plans |
| 167 | must comply with the school siting requirements of this |
| 168 | paragraph no later than October 1, 1999. The failure by a local |
| 169 | government to comply with these school siting requirements by |
| 170 | October 1, 1999, will result in the prohibition of the local |
| 171 | government's ability to amend the local comprehensive plan, |
| 172 | except for plan amendments described in s. 163.3187(1)(b), until |
| 173 | the school siting requirements are met. Amendments proposed by a |
| 174 | local government for purposes of identifying the land use |
| 175 | categories in which public schools are an allowable use or for |
| 176 | adopting or amending the school-siting maps pursuant to s. |
| 177 | 163.31776(3) are exempt from the limitation on the frequency of |
| 178 | plan amendments contained in s. 163.3187. The future land use |
| 179 | element shall include criteria that encourage the location of |
| 180 | schools proximate to urban residential areas to the extent |
| 181 | possible and shall require that the local government seek to |
| 182 | collocate public facilities, such as parks, libraries, and |
| 183 | community centers, with schools to the extent possible and to |
| 184 | encourage the use of elementary schools as focal points for |
| 185 | neighborhoods. For schools serving predominantly rural counties, |
| 186 | defined as a county with a population of 100,000 or fewer, an |
| 187 | agricultural land use category shall be eligible for the |
| 188 | location of public school facilities if the local comprehensive |
| 189 | plan contains school siting criteria and the location is |
| 190 | consistent with such criteria. Local governments required to |
| 191 | update or amend their comprehensive plan to include criteria and |
| 192 | address compatibility of adjacent or closely proximate lands |
| 193 | with existing military installations in their future land use |
| 194 | plan element shall transmit the update or amendment to the |
| 195 | department by June 30, 2006. |
| 196 | (e) A recreation and open space element indicating a |
| 197 | comprehensive system of public and private sites for recreation, |
| 198 | including, but not limited to, natural reservations, parks and |
| 199 | playgrounds, parkways, beaches and public access to beaches, |
| 200 | open spaces, waterways, and other recreational facilities. |
| 201 | Section 2. Paragraph (g) of subsection (2) of section |
| 202 | 163.3178, Florida Statutes, is amended to read: |
| 203 | 163.3178 Coastal management.-- |
| 204 | (2) Each coastal management element required by s. |
| 205 | 163.3177(6)(g) shall be based on studies, surveys, and data; be |
| 206 | consistent with coastal resource plans prepared and adopted |
| 207 | pursuant to general or special law; and contain: |
| 208 | (g) A shoreline use component that which identifies public |
| 209 | access to beach and shoreline areas and addresses the need for |
| 210 | water-dependent and water-related facilities, including marinas, |
| 211 | along shoreline areas. Such component must include the |
| 212 | strategies that will be used to preserve recreational and |
| 213 | commercial working waterfronts as defined in s. 342.07. |
| 214 | Section 3. Paragraph (c) of subsection (1) of section |
| 215 | 163.3187, Florida Statutes, is amended, and paragraph (o) is |
| 216 | added to said subsection, to read: |
| 217 | 163.3187 Amendment of adopted comprehensive plan.-- |
| 218 | (1) Amendments to comprehensive plans adopted pursuant to |
| 219 | this part may be made not more than two times during any |
| 220 | calendar year, except: |
| 221 | (c) Any local government comprehensive plan amendments |
| 222 | directly related to proposed small scale development activities |
| 223 | may be approved without regard to statutory limits on the |
| 224 | frequency of consideration of amendments to the local |
| 225 | comprehensive plan. A small scale development amendment may be |
| 226 | adopted only under the following conditions: |
| 227 | 1. The proposed amendment involves a use of 10 acres or |
| 228 | fewer and: |
| 229 | a. The cumulative annual effect of the acreage for all |
| 230 | small scale development amendments adopted by the local |
| 231 | government shall not exceed: |
| 232 | (I) A maximum of 120 acres in a local government that |
| 233 | contains areas specifically designated in the local |
| 234 | comprehensive plan for urban infill, urban redevelopment, or |
| 235 | downtown revitalization as defined in s. 163.3164, urban infill |
| 236 | and redevelopment areas designated under s. 163.2517, areas |
| 237 | designated by the Governor as rural areas of critical economic |
| 238 | concern under s. 288.0656(7), transportation concurrency |
| 239 | exception areas approved pursuant to s. 163.3180(5), or regional |
| 240 | activity centers and urban central business districts approved |
| 241 | pursuant to s. 380.06(2)(e); however, amendments under this |
| 242 | paragraph may be applied to no more than 60 acres annually of |
| 243 | property outside the designated areas listed in this sub-sub- |
| 244 | subparagraph. Amendments adopted pursuant to paragraph (k) shall |
| 245 | not be counted toward the acreage limitations for small scale |
| 246 | amendments under this paragraph. |
| 247 | (II) A maximum of 80 acres in a local government that does |
| 248 | not contain any of the designated areas set forth in sub-sub- |
| 249 | subparagraph (I). |
| 250 | (III) A maximum of 120 acres in a county established |
| 251 | pursuant to s. 9, Art. VIII of the State Constitution. |
| 252 | b. The proposed amendment does not involve the same |
| 253 | property granted a change within the prior 12 months. |
| 254 | c. The proposed amendment does not involve the same |
| 255 | owner's property within 200 feet of property granted a change |
| 256 | within the prior 12 months. |
| 257 | d. The proposed amendment does not involve a text change |
| 258 | to the goals, policies, and objectives of the local government's |
| 259 | comprehensive plan, but only proposes a land use change to the |
| 260 | future land use map for a site-specific small scale development |
| 261 | activity. |
| 262 | e. The property that is the subject of the proposed |
| 263 | amendment is not located within an area of critical state |
| 264 | concern, unless the project subject to the proposed amendment |
| 265 | involves the construction of affordable housing units meeting |
| 266 | the criteria of s. 420.0004(3), and is located within an area of |
| 267 | critical state concern designated by s. 380.0552 or by the |
| 268 | Administration Commission pursuant to s. 380.05(1). Such |
| 269 | amendment is not subject to the density limitations of sub- |
| 270 | subparagraph f., and shall be reviewed by the state land |
| 271 | planning agency for consistency with the principles for guiding |
| 272 | development applicable to the area of critical state concern |
| 273 | where the amendment is located and shall not become effective |
| 274 | until a final order is issued under s. 380.05(6). |
| 275 | f. If the proposed amendment involves a residential land |
| 276 | use, the residential land use has a density of 10 units or less |
| 277 | per acre, or the proposed future land use category allows a |
| 278 | maximum residential density of the same or less than the maximum |
| 279 | residential density allowable under the existing future land use |
| 280 | category, except that this limitation does not apply to small |
| 281 | scale amendments described in sub-sub-subparagraph a.(I) that |
| 282 | are designated in the local comprehensive plan for urban infill, |
| 283 | urban redevelopment, or downtown revitalization as defined in s. |
| 284 | 163.3164, urban infill and redevelopment areas designated under |
| 285 | s. 163.2517, transportation concurrency exception areas approved |
| 286 | pursuant to s. 163.3180(5), or regional activity centers and |
| 287 | urban central business districts approved pursuant to s. |
| 288 | 380.06(2)(e). |
| 289 | 2.a. A local government that proposes to consider a plan |
| 290 | amendment pursuant to this paragraph is not required to comply |
| 291 | with the procedures and public notice requirements of s. |
| 292 | 163.3184(15)(c) for such plan amendments if the local government |
| 293 | complies with the provisions in s. 125.66(4)(a) for a county or |
| 294 | in s. 166.041(3)(c) for a municipality. If a request for a plan |
| 295 | amendment under this paragraph is initiated by other than the |
| 296 | local government, public notice is required. |
| 297 | b. The local government shall send copies of the notice |
| 298 | and amendment to the state land planning agency, the regional |
| 299 | planning council, and any other person or entity requesting a |
| 300 | copy. This information shall also include a statement |
| 301 | identifying any property subject to the amendment that is |
| 302 | located within a coastal high hazard area as identified in the |
| 303 | local comprehensive plan. |
| 304 | 3. Small scale development amendments adopted pursuant to |
| 305 | this paragraph require only one public hearing before the |
| 306 | governing board, which shall be an adoption hearing as described |
| 307 | in s. 163.3184(7), and are not subject to the requirements of s. |
| 308 | 163.3184(3)-(6) unless the local government elects to have them |
| 309 | subject to those requirements. |
| 310 | 4. If the small scale development amendment involves a |
| 311 | site within an area that is designated by the Governor as a |
| 312 | rural area of critical economic concern under s. 288.0656(7), |
| 313 | for the duration of such designation, sub-subparagraph 1.c. |
| 314 | shall not apply and the 10-acre limit listed in subparagraph 1. |
| 315 | shall be increased by 100 percent to 20 acres. The local |
| 316 | government approving the small scale plan amendment shall |
| 317 | certify to the Office of Tourism, Trade, and Economic |
| 318 | Development that the plan amendment furthers the economic |
| 319 | objectives set forth in the executive order issued under s. |
| 320 | 288.0656(7), and the property subject to the plan amendment |
| 321 | shall undergo public review to ensure that all concurrency |
| 322 | requirements and federal, state, and local environmental permit |
| 323 | requirements are met. |
| 324 | (o) A comprehensive plan amendment that is submitted by an |
| 325 | area designated by the Governor as a rural area of critical |
| 326 | economic concern under s. 288.0656(7) and that meets the |
| 327 | economic development objectives may be approved without regard |
| 328 | to the statutory limits on the frequency of adoption of |
| 329 | amendments to the comprehensive plan. |
| 330 | Section 4. Subsections (10), (11), and (12) of section |
| 331 | 163.3246, Florida Statutes, are renumbered as subsections (12), |
| 332 | (13), and (14), respectively, and new subsections (10) and (11) |
| 333 | are added to said section to read: |
| 334 | 163.3246 Local government comprehensive planning |
| 335 | certification program.-- |
| 336 | (10) Notwithstanding subsections (2), (4), (5), (6), and |
| 337 | (7), any municipality designated as a rural area of critical |
| 338 | economic concern pursuant to s. 288.0656 that is located within |
| 339 | a county eligible to levy the Small County Surtax under s. |
| 340 | 212.055(3) shall be considered certified during the |
| 341 | effectiveness of the designation of rural area of critical |
| 342 | economic concern. The state land planning agency shall provide a |
| 343 | written notice of certification to the local government of the |
| 344 | certified area, which shall be considered final agency action |
| 345 | subject to challenge under s. 120.569. The notice of |
| 346 | certification shall include the following components: |
| 347 | (a) The boundary of the certification area. |
| 348 | (b) A requirement that the local government submit either |
| 349 | an annual or biennial monitoring report to the state land |
| 350 | planning agency according to the schedule provided in the |
| 351 | written notice. The monitoring report shall, at a minimum, |
| 352 | include the number of amendments to the comprehensive plan |
| 353 | adopted by the local government, the number of plan amendments |
| 354 | challenged by an affected person, and the disposition of those |
| 355 | challenges. |
| 356 | (11) If the local government of an area described in |
| 357 | subsection (10) does not request that the state land planning |
| 358 | agency review the developments of regional impact that are |
| 359 | proposed within the certified area, an application for approval |
| 360 | of a development order within the certified area shall be exempt |
| 361 | from review under s. 380.06, subject to the following: |
| 362 | (a) Concurrent with filing an application for development |
| 363 | approval with the local government, a developer proposing a |
| 364 | project that would have been subject to review pursuant to s. |
| 365 | 380.06 shall notify in writing the regional planning council |
| 366 | with jurisdiction. |
| 367 | (b) The regional planning council shall coordinate with |
| 368 | the developer and the local government to ensure all concurrency |
| 369 | requirements as well as federal, state, and local environmental |
| 370 | permit requirements are met. |
| 371 | Section 5. Subsection (1) of section 253.002, Florida |
| 372 | Statutes, is amended to read: |
| 373 | 253.002 Department of Environmental Protection, water |
| 374 | management districts, and Department of Agriculture and Consumer |
| 375 | Services; duties with respect to state lands.-- |
| 376 | (1) The Department of Environmental Protection shall |
| 377 | perform all staff duties and functions related to the |
| 378 | acquisition, administration, and disposition of state lands, |
| 379 | title to which is or will be vested in the Board of Trustees of |
| 380 | the Internal Improvement Trust Fund. However, upon the effective |
| 381 | date of rules adopted pursuant to s. 373.427, a water management |
| 382 | district created under s. 373.069 shall perform the staff duties |
| 383 | and functions related to the review of any application for |
| 384 | authorization to use board of trustees-owned submerged lands |
| 385 | necessary for an activity regulated under part IV of chapter 373 |
| 386 | for which the water management district has permitting |
| 387 | responsibility as set forth in an operating agreement adopted |
| 388 | pursuant to s. 373.046(4); and effective July 1, 2000, the |
| 389 | Department of Agriculture and Consumer Services shall perform |
| 390 | the staff duties and functions related to the review of |
| 391 | applications and compliance with lease conditions for use of |
| 392 | board of trustees-owned submerged lands under authorizations or |
| 393 | leases issued pursuant to ss. 253.67-253.75 and 597.010. Unless |
| 394 | expressly prohibited by law, the board of trustees may delegate |
| 395 | to the department any statutory duty or obligation relating to |
| 396 | the acquisition, administration, or disposition of lands, title |
| 397 | to which is or will be vested in the board of trustees. The |
| 398 | board of trustees may also delegate to any water management |
| 399 | district created under s. 373.069 the authority to take final |
| 400 | agency action, without any action on behalf of the board, on |
| 401 | applications for authorization to use board of trustees-owned |
| 402 | submerged lands for any activity regulated under part IV of |
| 403 | chapter 373 for which the water management district has |
| 404 | permitting responsibility as set forth in an operating agreement |
| 405 | adopted pursuant to s. 373.046(4). This water management |
| 406 | district responsibility under this subsection shall be subject |
| 407 | to the department's general supervisory authority pursuant to s. |
| 408 | 373.026(7). The board of trustees may also delegate to the |
| 409 | Department of Agriculture and Consumer Services the authority to |
| 410 | take final agency action on behalf of the board on applications |
| 411 | to use board of trustees-owned submerged lands for any activity |
| 412 | for which that department has responsibility pursuant to ss. |
| 413 | 253.67-253.75 and 597.010. However, the board of trustees shall |
| 414 | retain the authority to take final agency action on establishing |
| 415 | any areas for leasing, new leases, expanding existing lease |
| 416 | areas, or changing the type of lease activity in existing |
| 417 | leases. Upon issuance of an aquaculture lease or other real |
| 418 | property transaction relating to aquaculture, the Department of |
| 419 | Agriculture and Consumer Services must send a copy of the |
| 420 | document and the accompanying survey to the Department of |
| 421 | Environmental Protection. |
| 422 | Section 6. Subsection (15) of section 253.03, Florida |
| 423 | Statutes, 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 |
| 426 | enumerated.-- |
| 427 | (15) The Board of Trustees of the Internal Improvement |
| 428 | Trust Fund shall encourage the use of sovereign submerged lands |
| 429 | for water-dependent uses and public access. |
| 430 | Section 7. Subsection (1) of section 253.67, Florida |
| 431 | Statutes, is amended to read: |
| 432 | 253.67 Definitions.--As used in ss. 253.67-253.75: |
| 433 | (1) "Aquaculture" means the cultivation of aquatic |
| 434 | organisms and associated activities, including, but not limited |
| 435 | to, grading, sorting, transporting, harvesting, holding, |
| 436 | storing, 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 |
| 440 | water column for aquaculture activities.-- |
| 441 | (1) To the extent that it is not contrary to the public |
| 442 | interest, and subject to limitations contained in ss. 253.67- |
| 443 | 253.75, the board of trustees may lease or authorize the use of |
| 444 | submerged lands to which it has title for the conduct of |
| 445 | aquaculture activities and grant exclusive use of the bottom and |
| 446 | the water column to the extent required by such activities. |
| 447 | "Aquaculture activities" means any activities, as determined by |
| 448 | board rule, related to the production of aquacultural products, |
| 449 | including, but not limited to, producing, storing, handling, |
| 450 | grading, sorting, transporting, harvesting, and aquaculture |
| 451 | support docking. Such leases or authorizations may permit |
| 452 | authorize use of the submerged land and water column for either |
| 453 | commercial or experimental purposes. However, a resolution of |
| 454 | objection adopted by a majority of the county commission of a |
| 455 | county within whose boundaries the proposed leased area would |
| 456 | lie, if the boundaries were extended to the extent of the |
| 457 | interest of the state, may be filed with the board of trustees |
| 458 | within 30 days of the date of the first publication of notice as |
| 459 | required by s. 253.70. Prior to the granting of any such leases |
| 460 | or authorizations, the board shall by rule establish and publish |
| 461 | a list of guidelines to be followed when considering |
| 462 | applications for lease or authorization. Such guidelines shall |
| 463 | be designed to protect the public's interest in submerged lands |
| 464 | and the publicly owned water column. |
| 465 | (2)(a) The Legislature finds that the state's ability to |
| 466 | supply fresh seafood and other aquaculture products has been |
| 467 | diminished by a combination of factors, including a diminution |
| 468 | of the resources and restrictions on the harvest of certain |
| 469 | marine species. The Legislature declares that it is in the |
| 470 | state's economic, resource enhancement, and food production |
| 471 | interests to promote aquaculture production of food and nonfood |
| 472 | aquatic species by facilitating the review and approval |
| 473 | processes for authorizing the use of leasing sovereignty |
| 474 | submerged land or the water column; simplifying environmental |
| 475 | permitting; supporting educational, research, and demonstration |
| 476 | programs; and assisting certain local governments to develop |
| 477 | aquaculture as a means to promote economic development. The |
| 478 | Legislature declares that aquaculture shall be recognized as a |
| 479 | practicable resource management alternative to produce marine |
| 480 | aquaculture products, to protect and conserve natural resources, |
| 481 | to reduce competition for natural stocks, and to augment and |
| 482 | restore natural populations. Therefore, for the purpose of this |
| 483 | section, the Legislature declares that aquaculture is in the |
| 484 | public interest. |
| 485 | Section 9. Section 253.74, Florida Statutes, is amended to |
| 486 | read: |
| 487 | 253.74 Penalties.-- |
| 488 | (1) Any person who conducts aquaculture activities in |
| 489 | excess of those authorized by lease agreement with the board or |
| 490 | who conducts such activities on state-owned submerged lands |
| 491 | without having previously obtained an authorization from the |
| 492 | board commits leased the same shall be guilty of a misdemeanor |
| 493 | and shall be subject to imprisonment for not more than 6 months |
| 494 | or fine of not more than $1,000, or both. In addition to such |
| 495 | fine and imprisonment, all works, improvements, animal and plant |
| 496 | life involved in the project, may be forfeited to the state. |
| 497 | (2) Any person who is found by the department to have |
| 498 | violated the provisions of chapter 403 or chapter 597 shall be |
| 499 | subject to having his or her lease of state-owned submerged |
| 500 | lands canceled. |
| 501 | Section 10. Subsection (1) of section 253.75, Florida |
| 502 | Statutes, is amended to read: |
| 503 | 253.75 Studies and recommendations by the department and |
| 504 | the Fish and Wildlife Conservation Commission; designation of |
| 505 | recommended traditional and other use zones; supervision of |
| 506 | aquaculture operations.-- |
| 507 | (1) Prior to the granting of any form of authorization |
| 508 | lease under this act, the board shall request comments by the |
| 509 | Fish and Wildlife Conservation Commission when the application |
| 510 | relates to bottom land covered by fresh or salt water. Such |
| 511 | comments shall be based on such factors as an assessment of the |
| 512 | probable effect of the proposed use lease on the conservation of |
| 513 | fish or wildlife or other programs under the constitutional or |
| 514 | statutory authority of the Fish and Wildlife Conservation |
| 515 | Commission. |
| 516 | Section 11. Waterfronts Florida Program.-- |
| 517 | (1) There is established within the Department of |
| 518 | Community Affairs the Waterfronts Florida Program to provide |
| 519 | technical assistance and support to communities in revitalizing |
| 520 | waterfront areas in this state. |
| 521 | (2) As used in this section, the term: |
| 522 | (a) "Waterfront community" means a municipality or county |
| 523 | that is required to prepare a coastal element for its local |
| 524 | government comprehensive plan. |
| 525 | (b) "Recreational and commercial working waterfront" means |
| 526 | a parcel or parcels of real property that provide access for |
| 527 | water-dependent commercial activities or provide access for the |
| 528 | public to the navigable waters of the state. Recreational and |
| 529 | commercial working waterfronts require direct access to or a |
| 530 | location on, over, or adjacent to a navigable body of water. The |
| 531 | term includes water-dependent facilities that are open to the |
| 532 | public and offer public access by vessels to the waters of the |
| 533 | state or that are support facilities for recreational, |
| 534 | commercial, research, or governmental vessels. These facilities |
| 535 | include docks, wharfs, lifts, wet and dry marinas, boat ramps, |
| 536 | boat hauling and repair facilities, commercial fishing |
| 537 | facilities, boat construction facilities, and other support |
| 538 | structures over the water. |
| 539 | (3) The purpose of this program is to provide technical |
| 540 | assistance, support, training, and financial assistance to |
| 541 | waterfront communities in their efforts to revitalize waterfront |
| 542 | areas. The program shall direct its efforts on the following |
| 543 | priority 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 |
| 550 | Program. The department, in coordination with the Department of |
| 551 | Environmental Protection, shall develop procedures and |
| 552 | requirements governing program eligibility, application |
| 553 | procedures, and application review. The department may provide |
| 554 | financial assistance to eligible local governments to develop |
| 555 | local plans to further the purpose of the program. In |
| 556 | recognition of limited funding, the department may limit the |
| 557 | number of local governments assisted by the program based on the |
| 558 | amount of funding appropriated to the department for the purpose |
| 559 | of the program. |
| 560 | (b) Serving as a source for information and technical |
| 561 | assistance for Florida's waterfront communities in preserving |
| 562 | traditional recreational and commercial working waterfronts. |
| 563 | Section 12. The Department of Environmental Protection |
| 564 | and, as appropriate, the water management districts created by |
| 565 | chapter 373, Florida Statutes, shall adopt programs to expedite |
| 566 | the processing of wetland resource and environmental resource |
| 567 | permits for marina projects that reserve at least 10 percent of |
| 568 | available boat slips for public use. |
| 569 | Section 13. The Department of Environmental Protection, in |
| 570 | coordination with the Fish and Wildlife Conservation Commission, |
| 571 | shall undertake a study evaluating the current use of state |
| 572 | parks for purposes of recreational boating and identify |
| 573 | opportunities for increasing recreational boating access within |
| 574 | the state park system. The study must include recommendations |
| 575 | regarding the most appropriate locations for expanding existing |
| 576 | recreational boating access and must identify state parks where |
| 577 | new recreational boating access may be located. The environment |
| 578 | and wildlife values shall be taken into consideration but shall |
| 579 | not dictate the final outcome. The report must contain estimates |
| 580 | of the costs necessary to expand and construct additional |
| 581 | recreational boating facilities at specific state parks. The |
| 582 | department shall submit a report summarizing its findings and |
| 583 | recommendations to the Governor, the President of the Senate, |
| 584 | and the Speaker of the House of Representatives by January 1, |
| 585 | 2006. |
| 586 | Section 14. Subsection (15) of section 328.72, Florida |
| 587 | Statutes, is amended to read: |
| 588 | 328.72 Classification; registration; fees and charges; |
| 589 | surcharge; disposition of fees; fines; marine turtle stickers.-- |
| 590 | (15) DISTRIBUTION OF FEES.--Except for the first $2, $1 |
| 591 | of, which shall be remitted to the state for deposit into the |
| 592 | Save the Manatee Trust Fund created within the Fish and Wildlife |
| 593 | Conservation Commission and $1 of which shall be remitted to the |
| 594 | state for deposit into the Marine Resources Conservation Trust |
| 595 | Fund to fund a grant program for public launching facilities, |
| 596 | pursuant to s. 327.47, giving priority consideration to counties |
| 597 | with more than 35,000 registered vessels., Moneys designated for |
| 598 | the use of the counties, as specified in subsection (1), shall |
| 599 | be distributed by the tax collector to the board of county |
| 600 | commissioners for use as provided in this section. Such moneys |
| 601 | to be returned to the counties are for the sole purposes of |
| 602 | providing recreational channel marking and public launching |
| 603 | facilities and other boating-related activities, for removal of |
| 604 | vessels and floating structures deemed a hazard to public safety |
| 605 | and health for failure to comply with s. 327.53, and for manatee |
| 606 | and marine mammal protection and recovery. Counties that |
| 607 | demonstrate through an annual detailed accounting report of |
| 608 | vessel registration revenues that at least $1 of the |
| 609 | registration fees were spent on boating infrastructure shall |
| 610 | only be required to transfer the first $1 of the fees to the |
| 611 | Save the Manatee Trust Fund. This report shall be provided to |
| 612 | the Fish and Wildlife Conservation Commission no later than |
| 613 | November 1 of each year. The commission shall provide an |
| 614 | exemption letter to the department by December 15 of each year |
| 615 | for qualifying counties. |
| 616 | Section 15. Section 342.07, Florida Statutes, is created |
| 617 | to read: |
| 618 | 342.07 Recreational and commercial working waterfronts; |
| 619 | legislative findings; definitions.-- |
| 620 | (1) The Legislature recognizes that there is an important |
| 621 | state interest in facilitating boating access to the state's |
| 622 | navigable waters. This access is vital to recreational users and |
| 623 | the marine industry in the state, to maintaining or enhancing |
| 624 | the $14 billion economic impact of boating in the state, and to |
| 625 | ensuring continued access to all residents and visitors to the |
| 626 | navigable waters of the state. The Legislature recognizes that |
| 627 | there is an important state interest in maintaining viable |
| 628 | water-dependent support facilities, such as boat hauling and |
| 629 | repairing and commercial fishing facilities, and in maintaining |
| 630 | the availability of public access to the navigable waters of the |
| 631 | state. The Legislature further recognizes that the waterways of |
| 632 | the state are important for engaging in commerce and the |
| 633 | transportation of goods and people upon such waterways and that |
| 634 | such commerce and transportation is not feasible unless there is |
| 635 | access to and from the navigable waters of the state through |
| 636 | recreational and commercial working waterfronts. |
| 637 | (2) As used in this section, the term "recreational and |
| 638 | commercial working waterfront" means a parcel or parcels of real |
| 639 | property that provide access for water-dependent commercial |
| 640 | activities or provide access for the public to the navigable |
| 641 | waters of the state. Recreational and commercial working |
| 642 | waterfronts require direct access to or a location on, over, or |
| 643 | adjacent to a navigable body of water. The term includes water- |
| 644 | dependent facilities that are open to the public and offer |
| 645 | public access by vessels to the waters of the state or that are |
| 646 | support facilities for recreational, commercial, research, or |
| 647 | governmental vessels. These facilities include docks, wharfs, |
| 648 | lifts, wet and dry marinas, boat ramps, boat hauling and repair |
| 649 | facilities, commercial fishing facilities, boat construction |
| 650 | facilities, and other support structures over the water. As used |
| 651 | in this section, the term "vessel" has the same meaning as in s. |
| 652 | 327.02(37). Seaports are excluded from the definition. |
| 653 | Section 16. Sections 197.303, 197.304, 197.3041, 197.3042, |
| 654 | 197.3043, 197.3044, 197.3045, 197.3046, and 197.3047, Florida |
| 655 | Statutes, are created to read: |
| 656 | 197.303 Ad valorem tax deferral for recreational and |
| 657 | commercial working waterfront properties.-- |
| 658 | (1) The board of county commissioners of any county or the |
| 659 | governing authority of any municipality may adopt an ordinance |
| 660 | to allow for ad valorem tax deferrals for recreational and |
| 661 | commercial working waterfront properties if the owners are |
| 662 | engaging in the operation, rehabilitation, or renovation of such |
| 663 | properties in accordance with guidelines established in this |
| 664 | section. |
| 665 | (2) The board of county commissioners or the governing |
| 666 | authority of the municipality by ordinance may authorize the |
| 667 | deferral of ad valorem taxation and non-ad valorem assessments |
| 668 | for recreational and commercial working waterfront properties. |
| 669 | (3) The ordinance shall designate the type and location of |
| 670 | working waterfront property for which deferrals may be granted, |
| 671 | which may include any property meeting the provisions of s. |
| 672 | 342.07(2), which property may be further required to be located |
| 673 | within a particular geographic area or areas of the county or |
| 674 | municipality. |
| 675 | (4) The ordinance must specify that such deferrals apply |
| 676 | only to taxes levied by the unit of government granting the |
| 677 | deferral. The deferrals do not apply, however, to taxes or non- |
| 678 | ad valorem assessments defined in s. 197.3632(1)(d) levied for |
| 679 | the payment of bonds or to taxes authorized by a vote of the |
| 680 | electors pursuant to s. 9(b) or s. 12, Art. VII of the State |
| 681 | Constitution. |
| 682 | (5) The ordinance must specify that any deferral granted |
| 683 | remains in effect regardless of any change in the authority of |
| 684 | the county or municipality to grant the deferral. In order to |
| 685 | retain the deferral, however, the use and ownership of the |
| 686 | property as a working waterfront must be maintained over the |
| 687 | period for which the deferral is granted. |
| 688 | (6)(a) If an application for deferral is granted on |
| 689 | property that is located in a community redevelopment area, the |
| 690 | amount of taxes eligible for deferral shall be reduced, as |
| 691 | provided for in paragraph (b), if: |
| 692 | 1. The community redevelopment agency has previously |
| 693 | issued instruments of indebtedness that are secured by increment |
| 694 | revenues on deposit in the community redevelopment trust fund; |
| 695 | and |
| 696 | 2. Those instruments of indebtedness are associated with |
| 697 | the real property applying for the deferral. |
| 698 | (b) If the provisions of paragraph (a) apply, the tax |
| 699 | deferral shall not apply to an amount of taxes equal to the |
| 700 | amount that must be deposited into the community redevelopment |
| 701 | trust fund by the entity granting the deferral based upon the |
| 702 | taxable value of the property upon which the deferral is being |
| 703 | granted. Once all instruments of indebtedness that existed at |
| 704 | the time the deferral was originally granted are no longer |
| 705 | outstanding or have otherwise been defeased, the provisions of |
| 706 | this paragraph shall no longer apply. |
| 707 | (c) If a portion of the taxes on a property were not |
| 708 | eligible for deferral because of the provisions of paragraph |
| 709 | (b), the community redevelopment agency shall notify the |
| 710 | property owner and the tax collector 1 year before the debt |
| 711 | instruments that prevented said taxes from being deferred are no |
| 712 | longer outstanding or otherwise defeased. |
| 713 | (d) The tax collector shall notify a community |
| 714 | redevelopment agency of any tax deferral that has been granted |
| 715 | on property located within the community redevelopment area of |
| 716 | that agency. |
| 717 | (e) Issuance of debt obligation after the date a deferral |
| 718 | has been granted shall not reduce the amount of taxes eligible |
| 719 | for deferral. |
| 720 | 197.304 Tax deferral for recreational and commercial |
| 721 | working waterfronts.-- |
| 722 | (1) Any property owner in a jurisdiction that has adopted |
| 723 | a tax deferral ordinance pursuant to s. 197.303 that owns a |
| 724 | recreational and commercial working waterfront facility as |
| 725 | defined in s. 342.07 may elect to defer payment of those ad |
| 726 | valorem taxes and non-ad valorem assessments designated in the |
| 727 | ordinance authorizing the deferral by filing an annual |
| 728 | application for tax deferral with the county tax collector on or |
| 729 | before January 31 following the year in which the taxes and non- |
| 730 | ad valorem assessments are assessed. The applicant has the |
| 731 | burden to affirmatively demonstrate compliance with the |
| 732 | requirements of this section. |
| 733 | (2) Approval of an application for tax deferral shall |
| 734 | defer that portion of the combined total of ad valorem taxes and |
| 735 | any non-ad valorem assessments that are authorized to be |
| 736 | deferred 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 |
| 739 | assessments, and interest plus the total amount of all other |
| 740 | unsatisfied liens on the property exceeds 85 percent of the |
| 741 | assessed value of the property; or |
| 742 | (b) The primary financing on the property is for an amount |
| 743 | that exceeds 70 percent of the assessed value of the property. |
| 744 | (4) The amount of taxes, non-ad valorem assessments, and |
| 745 | interest deferred shall accrue interest at a rate equal to the |
| 746 | semiannually compounded rate of one-half of 1 percent plus the |
| 747 | average yield to maturity of the long-term fixed-income portion |
| 748 | of the Florida Retirement System investments as of the end of |
| 749 | the quarter preceding the date of the sale of the deferred |
| 750 | payment tax certificates; however, the interest rate may not |
| 751 | exceed 9.5 percent. |
| 752 | (5) The taxes, non-ad valorem assessments, and interest |
| 753 | deferred pursuant to this section constitute a prior lien and |
| 754 | shall attach as of the date and in the same manner and be |
| 755 | collected as other liens for taxes, as provided for under this |
| 756 | chapter, but such deferred taxes, non-ad valorem assessments, |
| 757 | and interest shall only be due, payable, and delinquent as |
| 758 | provided in ss. 197.303-197.3047. |
| 759 | 197.3041 Tax deferral for recreational and commercial |
| 760 | working waterfronts; application.-- |
| 761 | (1) The application for deferral must be made annually |
| 762 | upon a form prescribed by the department and furnished by the |
| 763 | county tax collector. The application form must be signed upon |
| 764 | oath by the applicant before an officer authorized by the state |
| 765 | to administer oaths. The tax collector may require the applicant |
| 766 | to submit any other evidence and documentation as deemed |
| 767 | necessary by the tax collector in considering the application. |
| 768 | The application form must provide notice to the applicant of the |
| 769 | manner in which interest is computed. Each application form must |
| 770 | contain an explanation of the conditions to be met for approval |
| 771 | and the conditions under which deferred taxes and interest |
| 772 | become due, payable, and delinquent. Each application must |
| 773 | clearly state that all deferrals pursuant to ss. 197.303- |
| 774 | 197.3047 constitute a lien on the applicant's property. |
| 775 | (2)(a) The tax collector shall consider and render his or |
| 776 | her findings, determinations, and decision on each annual |
| 777 | application for a tax deferral for recreational and commercial |
| 778 | working waterfronts within 45 days after the date the |
| 779 | application is filed. The tax collector shall exercise |
| 780 | reasonable discretion based upon applicable information |
| 781 | available under this section. The determinations and findings of |
| 782 | the tax collector as provided for in this paragraph are not |
| 783 | quasi judicial and are subject exclusively to review by the |
| 784 | value adjustment board as provided by this section. A tax |
| 785 | collector who finds that the applicant is entitled to the tax |
| 786 | deferral shall approve the application and file the application |
| 787 | in the permanent records. A tax collector who finds that the |
| 788 | applicant is not entitled to the deferral shall send a notice of |
| 789 | disapproval within 45 days after the date the application is |
| 790 | filed, giving reasons for the disapproval to the applicant. The |
| 791 | notice must be sent by personal delivery or registered mail to |
| 792 | the mailing address given by the applicant in the manner in |
| 793 | which the original notice thereof was served upon the applicant |
| 794 | and must be filed among the permanent records of the tax |
| 795 | collector's office. The original notice of disapproval sent to |
| 796 | the applicant shall advise the applicant of the right to appeal |
| 797 | the decision of the tax collector to the value adjustment board |
| 798 | and inform the applicant of the procedure for filing such an |
| 799 | appeal. |
| 800 | (b) An appeal of the decision of the tax collector to the |
| 801 | value adjustment board must be in writing on a form prescribed |
| 802 | by the department and furnished by the tax collector. The appeal |
| 803 | must be filed with the value adjustment board within 20 days |
| 804 | after the applicant's receipt of the notice of disapproval, and |
| 805 | the board must approve or disapprove the appeal within 30 days |
| 806 | after receipt. The value adjustment board shall review the |
| 807 | application and the evidence presented to the tax collector upon |
| 808 | which the applicant based his or her claim for tax deferral and, |
| 809 | at the election of the applicant, shall hear the applicant in |
| 810 | person, or by agent on the applicant's behalf, on his or her |
| 811 | right to the tax deferral. The value adjustment board shall |
| 812 | reverse the decision of the tax collector and grant a tax |
| 813 | deferral to the applicant if, in its judgment, the applicant is |
| 814 | entitled to the tax deferral or shall affirm the decision of the |
| 815 | tax collector. Action by the value adjustment board is final |
| 816 | unless the applicant or tax collector or other lienholder, |
| 817 | within 15 days after the date of disapproval of the application |
| 818 | by the board, files in the circuit court of the county in which |
| 819 | the property is located a de novo proceeding for a declaratory |
| 820 | judgment or other appropriate proceeding. |
| 821 | (3) Each application must contain a list of, and the |
| 822 | current value of, all outstanding liens on the applicant's |
| 823 | property. |
| 824 | (4) For approved applications, the date of receipt by the |
| 825 | tax collector of the application for tax deferral shall be used |
| 826 | in calculating taxes due and payable net of discounts for early |
| 827 | payment. |
| 828 | (5) If such proof has not been furnished with a prior |
| 829 | application, each applicant shall furnish proof of fire and |
| 830 | extended coverage insurance in an amount that is in excess of |
| 831 | the sum of all outstanding liens and deferred taxes and interest |
| 832 | with a loss payable clause to the county tax collector. |
| 833 | (6) The tax collector shall notify the property appraiser |
| 834 | in writing of those parcels for which taxes have been deferred. |
| 835 | (7) The property appraiser shall promptly notify the tax |
| 836 | collector of changes in ownership or use of properties that have |
| 837 | been granted a tax deferral. |
| 838 | 197.3042 Deferred payment tax certificates.-- |
| 839 | (1) The tax collector shall notify each local governing |
| 840 | body of the amount of taxes and non-ad valorem assessments |
| 841 | deferred which would otherwise have been collected for such |
| 842 | governing body. The county shall then, at the time of the tax |
| 843 | certificate sale held pursuant to s. 197.432, strike each |
| 844 | certificate off to the county. Certificates issued pursuant to |
| 845 | this section are exempt from the public sale of tax certificates |
| 846 | held pursuant to s. 197.432. |
| 847 | (2) The certificates so held by the county shall bear |
| 848 | interest at a rate equal to the semiannually compounded rate of |
| 849 | 0.5 percent plus the average yield to maturity of the long-term |
| 850 | fixed-income portion of the Florida Retirement System |
| 851 | investments as of the end of the quarter preceding the date of |
| 852 | the sale of the deferred payment tax certificates; however, the |
| 853 | interest 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 |
| 856 | tax-deferred property such that the owner is no longer entitled |
| 857 | to claim the property as a recreational or commercial working |
| 858 | waterfront facility, or there is a change in the legal or |
| 859 | beneficial ownership of the property, or the owner fails to |
| 860 | maintain the required fire and extended insurance coverage, the |
| 861 | total amount of deferred taxes and interest for all previous |
| 862 | years becomes due and payable November 1 of the year in which |
| 863 | the change in use or ownership occurs or on the date failure to |
| 864 | maintain insurance occurs, and is delinquent on April 1 of the |
| 865 | year following the year in which the change in use or ownership |
| 866 | or failure to maintain insurance occurs. |
| 867 | (2) Whenever the property appraiser discovers that there |
| 868 | has been a change in the use or ownership of the property that |
| 869 | has been granted a tax deferral, the property appraiser shall |
| 870 | notify the tax collector in writing of the date such change |
| 871 | occurs, and the tax collector shall collect any taxes and |
| 872 | interest due or delinquent. |
| 873 | (3) During any year in which the total amount of deferred |
| 874 | taxes, interest, and all other unsatisfied liens on the property |
| 875 | exceeds 85 percent of the assessed value of the property, the |
| 876 | tax collector shall immediately notify the owner of the property |
| 877 | on which taxes and interest have been deferred that the portion |
| 878 | of taxes and interest which exceeds 85 percent of the assessed |
| 879 | value of the property is due and payable within 30 days after |
| 880 | receipt of the notice. Failure to pay the amount due shall cause |
| 881 | the total amount of deferred taxes and interest to become |
| 882 | delinquent. |
| 883 | (4) If deferred taxes become delinquent under this |
| 884 | chapter, on or before June 1 following the date the taxes become |
| 885 | delinquent, the tax collector shall sell a tax certificate for |
| 886 | the delinquent taxes and interest in the manner provided by s. |
| 887 | 197.432. |
| 888 | 197.3044 Prepayment of deferred taxes.-- |
| 889 | (1) All or part of the deferred taxes and accrued interest |
| 890 | may 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 |
| 893 | of the owner, or any person having or claiming a legal or |
| 894 | equitable interest in the property, if no objection is made by |
| 895 | the owner within 30 days after the tax collector notifies the |
| 896 | owner of the fact that such payment has been tendered. |
| 897 | (2) Any partial payment made pursuant to this section |
| 898 | shall be applied first to accrued interest. |
| 899 | 197.3045 Distribution of payments.--When any deferred |
| 900 | taxes or interest is collected, the tax collector shall maintain |
| 901 | a record of the payment, setting forth a description of the |
| 902 | property and the amount of taxes or interest collected for the |
| 903 | property. The tax collector shall distribute payments received |
| 904 | in accordance with the procedures for distributing ad valorem |
| 905 | taxes or redemption moneys as prescribed in this chapter. |
| 906 | 197.3046 Construction.--Sections 197.303-197.3047 do not |
| 907 | prevent the collection of personal property taxes that become a |
| 908 | lien against tax-deferred property, defer payment of special |
| 909 | assessments to benefited property other than those specifically |
| 910 | allowed to be deferred, or affect any provision of any mortgage |
| 911 | or other instrument relating to property requiring a person to |
| 912 | pay ad valorem taxes or non-ad valorem assessments. |
| 913 | 197.3047 Penalties.-- |
| 914 | (1) The following penalties shall be imposed on any person |
| 915 | who willfully files information required under ss. 197.303- |
| 916 | 197.3047 which is incorrect: |
| 917 | (a) The person shall pay the total amount of taxes and |
| 918 | interest deferred, which amount shall immediately become due; |
| 919 | (b) The person shall be disqualified from filing a tax |
| 920 | deferral application for the next 3 years; and |
| 921 | (c) The person shall pay a penalty of 25 percent of the |
| 922 | total amount of taxes and interest deferred. |
| 923 | (2) Any person against whom the penalties prescribed in |
| 924 | this section have been imposed may appeal the penalties imposed |
| 925 | to the value adjustment board within 30 days after the penalties |
| 926 | are imposed. |
| 927 | Section 17. This act shall take effect January 1, 2006. |