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. 253.002, F.S.; removing an obsolete reference; revising
13the responsibilities of the Department of Agriculture and
14Consumer Services for aquaculture activities; amending s.
15253.03, F.S.; requiring the Board of Trustees of the
16Internal Improvement Trust Fund to encourage certain uses
17for sovereign submerged lands; amending s. 253.67, F.S.;
18clarifying the definition of "aquaculture"; amending s.
19253.68, F.S.; providing authority to the board for certain
20aquaculture activities; providing a definition; requiring
21the board to establish certain guidelines by rule;
22amending s. 253.74, F.S.; providing penalties for certain
23unauthorized aquaculture activities; amending s. 253.75,
24F.S.; revising the responsibilities of the board with
25regard to certain aquaculture activities; establishing the
26Waterfronts Florida Program within the Department of
27Community Affairs; providing definitions; requiring that
28the program implement the Waterfronts Florida Partnership
29Program in coordination with the Department of
30Environmental Protection; authorizing the Department of
31Community Affairs to provide financial assistance to
32certain local governments; requiring the Department of
33Environmental Protection and water management districts to
34adopt programs to expedite the processing of permits for
35certain projects; requiring the Department of
36Environmental Protection, in coordination with the Fish
37and Wildlife Conservation Commission, to study the use of
38state parks for recreational boating; requiring that the
39department make recommendations to the Governor and the
40Legislature; amending s. 328.72, F.S.; revising the
41distribution of vessel registration fees; providing for a
42portion of the fees to be designated for certain trust
43funds; providing for a grant program for public launching
44facilities; providing priority consideration for certain
45counties; requiring certain counties to provide an annual
46report to the Fish and Wildlife Conservation Commission;
47requiring the commission to provide exemptions for certain
48counties; creating s. 342.07, F.S.; enunciating the
49state's interest in maintaining recreational and
50commercial working waterfronts; defining the term
51"recreational and commercial working waterfront"; creating
52ss. 197.303-197.3047, F.S.; authorizing county commissions
53to adopt tax deferral ordinances for recreational and
54commercial working waterfront properties; requiring
55bonding periods effective prior the deferral to remain in
56effect for certain properties; providing requirements for
57deferral notification and application for certain
58properties; providing a tax deferral for ad valorem taxes
59and non-ad valorem assessments authorized to be deferred
60by ordinance and levied on recreational and commercial
61working waterfronts; providing certain exceptions;
62specifying the rate of the deferral; providing that the
63taxes, assessments, and interest deferred constitute a
64prior lien on the property; providing an application
65process; providing notice requirements; providing for a
66decision of the tax collector to be appealed to the value
67adjustment board; providing for calculating the deferral;
68providing requirements for deferred payment tax
69certificates; providing for the deferral to cease under
70certain circumstances; requiring notice to the tax
71collector; requiring payment of deferred taxes,
72assessments, and interest under certain circumstances;
73authorizing specified parties to make a prepayment of
74deferred taxes; providing for distribution of payments;
75providing for construction of provisions authorizing the
76deferments; providing penalties; providing for a penalty
77to be appealed to the value adjustment board; amending s.
78163.3246, F.S.; revising provisions for the local
79government comprehensive planning certification program;
80providing for certain municipalities to be considered
81certified; requiring the state land planning agency to
82provide a written notice of certification; specifying
83components of such notice; requiring local governments to
84submit monitoring reports to the state land planning
85agency; providing exemptions from certain development-of-
86regional-impact reviews; providing an exemption; providing
87an effective date.
88
89Be It Enacted by the Legislature of the State of Florida:
90
91     Section 1.  Paragraphs (a) and (e) of subsection (6) of
92section 163.3177, Florida Statutes, are amended to read:
93     163.3177  Required and optional elements of comprehensive
94plan; studies and surveys.--
95     (6)  In addition to the requirements of subsections
96(1)-(5), the comprehensive plan shall include the following
97elements:
98     (a)  A future land use plan element designating proposed
99future general distribution, location, and extent of the uses of
100land for residential uses, commercial uses, industry,
101agriculture, recreation, conservation, education, public
102buildings and grounds, other public facilities, and other
103categories of the public and private uses of land. Counties are
104encouraged to designate rural land stewardship areas, pursuant
105to the provisions of paragraph (11)(d), as overlays on the
106future land use map. Each future land use category must be
107defined in terms of uses included, and must include standards to
108be followed in the control and distribution of population
109densities and building and structure intensities. The proposed
110distribution, location, and extent of the various categories of
111land use shall be shown on a land use map or map series which
112shall be supplemented by goals, policies, and measurable
113objectives. The future land use plan shall be based upon
114surveys, studies, and data regarding the area, including the
115amount of land required to accommodate anticipated growth; the
116projected population of the area; the character of undeveloped
117land; the availability of public services; the need for
118redevelopment, including the renewal of blighted areas and the
119elimination of nonconforming uses which are inconsistent with
120the character of the community; the compatibility of uses on
121lands adjacent to or closely proximate to military
122installations; and, in rural communities, the need for job
123creation, capital investment, and economic development that will
124strengthen and diversify the community's economy. The future
125land use plan may designate areas for future planned development
126use involving combinations of types of uses for which special
127regulations may be necessary to ensure development in accord
128with the principles and standards of the comprehensive plan and
129this act. The future land use plan element shall include
130criteria to be used to achieve the compatibility of adjacent or
131closely proximate lands with military installations. In
132addition, for rural communities, the amount of land designated
133for future planned industrial use shall be based upon surveys
134and studies that reflect the need for job creation, capital
135investment, and the necessity to strengthen and diversify the
136local economies, and shall not be limited solely by the
137projected population of the rural community. The future land use
138plan of a county may also designate areas for possible future
139municipal incorporation. The land use maps or map series shall
140generally identify and depict historic district boundaries and
141shall designate historically significant properties meriting
142protection. For coastal counties, the future land use element
143must include, without limitation, regulatory incentives and
144criteria that encourage the preservation of recreational and
145commercial working waterfronts as defined in s. 342.07. The
146future land use element must clearly identify the land use
147categories in which public schools are an allowable use. When
148delineating the land use categories in which public schools are
149an allowable use, a local government shall include in the
150categories sufficient land proximate to residential development
151to meet the projected needs for schools in coordination with
152public school boards and may establish differing criteria for
153schools of different type or size. Each local government shall
154include lands contiguous to existing school sites, to the
155maximum extent possible, within the land use categories in which
156public schools are an allowable use. All comprehensive plans
157must comply with the school siting requirements of this
158paragraph no later than October 1, 1999. The failure by a local
159government to comply with these school siting requirements by
160October 1, 1999, will result in the prohibition of the local
161government's ability to amend the local comprehensive plan,
162except for plan amendments described in s. 163.3187(1)(b), until
163the school siting requirements are met. Amendments proposed by a
164local government for purposes of identifying the land use
165categories in which public schools are an allowable use or for
166adopting or amending the school-siting maps pursuant to s.
167163.31776(3) are exempt from the limitation on the frequency of
168plan amendments contained in s. 163.3187. The future land use
169element shall include criteria that encourage the location of
170schools proximate to urban residential areas to the extent
171possible and shall require that the local government seek to
172collocate public facilities, such as parks, libraries, and
173community centers, with schools to the extent possible and to
174encourage the use of elementary schools as focal points for
175neighborhoods. For schools serving predominantly rural counties,
176defined as a county with a population of 100,000 or fewer, an
177agricultural land use category shall be eligible for the
178location of public school facilities if the local comprehensive
179plan contains school siting criteria and the location is
180consistent with such criteria. Local governments required to
181update or amend their comprehensive plan to include criteria and
182address compatibility of adjacent or closely proximate lands
183with existing military installations in their future land use
184plan element shall transmit the update or amendment to the
185department by June 30, 2006.
186     (e)  A recreation and open space element indicating a
187comprehensive system of public and private sites for recreation,
188including, but not limited to, natural reservations, parks and
189playgrounds, parkways, beaches and public access to beaches,
190open spaces, waterways, and other recreational facilities.
191     Section 2.  Paragraph (g) of subsection (2) of section
192163.3178, Florida Statutes, is amended to read:
193     163.3178  Coastal management.--
194     (2)  Each coastal management element required by s.
195163.3177(6)(g) shall be based on studies, surveys, and data; be
196consistent with coastal resource plans prepared and adopted
197pursuant to general or special law; and contain:
198     (g)  A shoreline use component that which identifies public
199access to beach and shoreline areas and addresses the need for
200water-dependent and water-related facilities, including marinas,
201along shoreline areas. Such component must include the
202strategies that will be used to preserve recreational and
203commercial working waterfronts as defined in s. 342.07.
204     Section 3.  Subsection (1) of section 253.002, Florida
205Statutes, is amended to read:
206     253.002  Department of Environmental Protection, water
207management districts, and Department of Agriculture and Consumer
208Services; duties with respect to state lands.--
209     (1)  The Department of Environmental Protection shall
210perform all staff duties and functions related to the
211acquisition, administration, and disposition of state lands,
212title to which is or will be vested in the Board of Trustees of
213the Internal Improvement Trust Fund. However, upon the effective
214date of rules adopted pursuant to s. 373.427, a water management
215district created under s. 373.069 shall perform the staff duties
216and functions related to the review of any application for
217authorization to use board of trustees-owned submerged lands
218necessary for an activity regulated under part IV of chapter 373
219for which the water management district has permitting
220responsibility as set forth in an operating agreement adopted
221pursuant to s. 373.046(4); and effective July 1, 2000, the
222Department of Agriculture and Consumer Services shall perform
223the staff duties and functions related to the review of
224applications and compliance with lease conditions for use of
225board of trustees-owned submerged lands under authorizations or
226leases issued pursuant to ss. 253.67-253.75 and 597.010. Unless
227expressly prohibited by law, the board of trustees may delegate
228to the department any statutory duty or obligation relating to
229the acquisition, administration, or disposition of lands, title
230to which is or will be vested in the board of trustees. The
231board of trustees may also delegate to any water management
232district created under s. 373.069 the authority to take final
233agency action, without any action on behalf of the board, on
234applications for authorization to use board of trustees-owned
235submerged lands for any activity regulated under part IV of
236chapter 373 for which the water management district has
237permitting responsibility as set forth in an operating agreement
238adopted pursuant to s. 373.046(4). This water management
239district responsibility under this subsection shall be subject
240to the department's general supervisory authority pursuant to s.
241373.026(7). The board of trustees may also delegate to the
242Department of Agriculture and Consumer Services the authority to
243take final agency action on behalf of the board on applications
244to use board of trustees-owned submerged lands for any activity
245for which that department has responsibility pursuant to ss.
246253.67-253.75 and 597.010. However, the board of trustees shall
247retain the authority to take final agency action on establishing
248any areas for leasing, new leases, expanding existing lease
249areas, or changing the type of lease activity in existing
250leases. Upon issuance of an aquaculture lease or other real
251property transaction relating to aquaculture, the Department of
252Agriculture and Consumer Services must send a copy of the
253document and the accompanying survey to the Department of
254Environmental Protection.
255     Section 4.  Subsection (15) of section 253.03, Florida
256Statutes, is renumbered as subsection (16), and a new subsection
257(15) is added to said section to read:
258     253.03  Board of trustees to administer state lands; lands
259enumerated.--
260     (15)  The Board of Trustees of the Internal Improvement
261Trust Fund shall encourage the use of sovereign submerged lands
262for water-dependent uses and public access.
263     Section 5.  Subsection (1) of section 253.67, Florida
264Statutes, is amended to read:
265     253.67  Definitions.--As used in ss. 253.67-253.75:
266     (1)  "Aquaculture" means the cultivation of aquatic
267organisms and associated activities, including, but not limited
268to, grading, sorting, transporting, harvesting, holding,
269storing, growing, and planting.
270     Section 6.  Subsection (1) and paragraph (a) of subsection
271(2) of section 253.68, Florida Statutes, are amended to read:
272     253.68  Authority to lease or use submerged lands land and
273water column for aquaculture activities.--
274     (1)  To the extent that it is not contrary to the public
275interest, and subject to limitations contained in ss. 253.67-
276253.75, the board of trustees may lease or authorize the use of
277submerged lands to which it has title for the conduct of
278aquaculture activities and grant exclusive use of the bottom and
279the water column to the extent required by such activities.
280"Aquaculture activities" means any activities, as determined by
281board rule, related to the production of aquacultural products,
282including, but not limited to, producing, storing, handling,
283grading, sorting, transporting, harvesting, and aquaculture
284support docking. Such leases or authorizations may permit
285authorize use of the submerged land and water column for either
286commercial or experimental purposes. However, a resolution of
287objection adopted by a majority of the county commission of a
288county within whose boundaries the proposed leased area would
289lie, if the boundaries were extended to the extent of the
290interest of the state, may be filed with the board of trustees
291within 30 days of the date of the first publication of notice as
292required by s. 253.70. Prior to the granting of any such leases
293or authorizations, the board shall by rule establish and publish
294a list of guidelines to be followed when considering
295applications for lease or authorization. Such guidelines shall
296be designed to protect the public's interest in submerged lands
297and the publicly owned water column.
298     (2)(a)  The Legislature finds that the state's ability to
299supply fresh seafood and other aquaculture products has been
300diminished by a combination of factors, including a diminution
301of the resources and restrictions on the harvest of certain
302marine species. The Legislature declares that it is in the
303state's economic, resource enhancement, and food production
304interests to promote aquaculture production of food and nonfood
305aquatic species by facilitating the review and approval
306processes for authorizing the use of leasing sovereignty
307submerged land or the water column; simplifying environmental
308permitting; supporting educational, research, and demonstration
309programs; and assisting certain local governments to develop
310aquaculture as a means to promote economic development. The
311Legislature declares that aquaculture shall be recognized as a
312practicable resource management alternative to produce marine
313aquaculture products, to protect and conserve natural resources,
314to reduce competition for natural stocks, and to augment and
315restore natural populations. Therefore, for the purpose of this
316section, the Legislature declares that aquaculture is in the
317public interest.
318     Section 7.  Section 253.74, Florida Statutes, is amended to
319read:
320     253.74  Penalties.--
321     (1)  Any person who conducts aquaculture activities in
322excess of those authorized by lease agreement with the board or
323who conducts such activities on state-owned submerged lands
324without having previously obtained an authorization from the
325board commits leased the same shall be guilty of a misdemeanor
326and shall be subject to imprisonment for not more than 6 months
327or fine of not more than $1,000, or both. In addition to such
328fine and imprisonment, all works, improvements, animal and plant
329life involved in the project, may be forfeited to the state.
330     (2)  Any person who is found by the department to have
331violated the provisions of chapter 403 or chapter 597 shall be
332subject to having his or her lease of state-owned submerged
333lands canceled.
334     Section 8.  Subsection (1) of section 253.75, Florida
335Statutes, is amended to read:
336     253.75  Studies and recommendations by the department and
337the Fish and Wildlife Conservation Commission; designation of
338recommended traditional and other use zones; supervision of
339aquaculture operations.--
340     (1)  Prior to the granting of any form of authorization
341lease under this act, the board shall request comments by the
342Fish and Wildlife Conservation Commission when the application
343relates to bottom land covered by fresh or salt water. Such
344comments shall be based on such factors as an assessment of the
345probable effect of the proposed use lease on the conservation of
346fish or wildlife or other programs under the constitutional or
347statutory authority of the Fish and Wildlife Conservation
348Commission.
349     Section 9.  Waterfronts Florida Program.--
350     (1)  There is established within the Department of
351Community Affairs the Waterfronts Florida Program to provide
352technical assistance and support to communities in revitalizing
353waterfront areas in this state.
354     (2)  As used in this section, the term:
355     (a)  "Waterfront community" means a municipality or county
356that is required to prepare a coastal element for its local
357government comprehensive plan.
358     (b)  "Recreational and commercial working waterfront" means
359a parcel or parcels of real property that provide access for
360water-dependent commercial activities or provide access for the
361public to the navigable waters of the state. Recreational and
362commercial working waterfronts require direct access to or a
363location on, over, or adjacent to a navigable body of water. The
364term includes water-dependent facilities that are open to the
365public and offer public access by vessels to the waters of the
366state or that are support facilities for recreational,
367commercial, research, or governmental vessels. These facilities
368include docks, wharfs, lifts, wet and dry marinas, boat ramps,
369boat hauling and repair facilities, commercial fishing
370facilities, boat construction facilities, and other support
371structures over the water.
372     (3)  The purpose of this program is to provide technical
373assistance, support, training, and financial assistance to
374waterfront communities in their efforts to revitalize waterfront
375areas. The program shall direct its efforts on the following
376priority concerns:
377     (a)  Protecting environmental and cultural resources;
378     (b)  Providing public access;
379     (c)  Mitigating hazards; and
380     (d)  Enhancing the viable traditional economy.
381     (4)  The program is responsible for:
382     (a)  Implementing the Waterfronts Florida Partnership
383Program. The department, in coordination with the Department of
384Environmental Protection, shall develop procedures and
385requirements governing program eligibility, application
386procedures, and application review. The department may provide
387financial assistance to eligible local governments to develop
388local plans to further the purpose of the program. In
389recognition of limited funding, the department may limit the
390number of local governments assisted by the program based on the
391amount of funding appropriated to the department for the purpose
392of the program.
393     (b)  Serving as a source for information and technical
394assistance for Florida's waterfront communities in preserving
395traditional recreational and commercial working waterfronts.
396     Section 10.  The Department of Environmental Protection
397and, as appropriate, the water management districts created by
398chapter 373, Florida Statutes, shall adopt programs to expedite
399the processing of wetland resource and environmental resource
400permits for marina projects that reserve at least 10 percent of
401available boat slips for public use.
402     Section 11.  The Department of Environmental Protection, in
403coordination with the Fish and Wildlife Conservation Commission,
404shall undertake a study evaluating the current use of state
405parks for purposes of recreational boating and identify
406opportunities for increasing recreational boating access within
407the state park system. The study must include recommendations
408regarding the most appropriate locations for expanding existing
409recreational boating access and must identify state parks where
410new recreational boating access may be located. The environment
411and wildlife values shall be taken into consideration but shall
412not dictate the final outcome. The report must contain estimates
413of the costs necessary to expand and construct additional
414recreational boating facilities at specific state parks. The
415department shall submit a report summarizing its findings and
416recommendations to the Governor, the President of the Senate,
417and the Speaker of the House of Representatives by January 1,
4182006.
419     Section 12.  Subsection (15) of section 328.72, Florida
420Statutes, is amended to read:
421     328.72  Classification; registration; fees and charges;
422surcharge; disposition of fees; fines; marine turtle stickers.--
423     (15)  DISTRIBUTION OF FEES.--Except for the first $2, $1
424of, which shall be remitted to the state for deposit into the
425Save the Manatee Trust Fund created within the Fish and Wildlife
426Conservation Commission and $1 of which shall be remitted to the
427state for deposit into the Marine Resources Conservation Trust
428Fund to fund a grant program for public launching facilities,
429pursuant to s. 327.47, giving priority consideration to counties
430with more than 35,000 registered vessels., Moneys designated for
431the use of the counties, as specified in subsection (1), shall
432be distributed by the tax collector to the board of county
433commissioners for use as provided in this section. Such moneys
434to be returned to the counties are for the sole purposes of
435providing recreational channel marking and public launching
436facilities and other boating-related activities, for removal of
437vessels and floating structures deemed a hazard to public safety
438and health for failure to comply with s. 327.53, and for manatee
439and marine mammal protection and recovery. Counties that
440demonstrate through an annual detailed accounting report of
441vessel registration revenues that at least $1 of the
442registration fees were spent on boating infrastructure shall
443only be required to transfer the first $1 of the fees to the
444Save the Manatee Trust Fund. This report shall be provided to
445the Fish and Wildlife Conservation Commission no later than
446November 1 of each year. The commission shall provide an
447exemption letter to the department by December 15 of each year
448for qualifying counties.
449     Section 13.  Section 342.07, Florida Statutes, is created
450to read:
451     342.07  Recreational and commercial working waterfronts;
452legislative findings; definitions.--
453     (1)  The Legislature recognizes that there is an important
454state interest in facilitating boating access to the state's
455navigable waters. This access is vital to recreational users and
456the marine industry in the state, to maintaining or enhancing
457the $14 billion economic impact of boating in the state, and to
458ensuring continued access to all residents and visitors to the
459navigable waters of the state. The Legislature recognizes that
460there is an important state interest in maintaining viable
461water-dependent support facilities, such as boat hauling and
462repairing and commercial fishing facilities, and in maintaining
463the availability of public access to the navigable waters of the
464state. The Legislature further recognizes that the waterways of
465the state are important for engaging in commerce and the
466transportation of goods and people upon such waterways and that
467such commerce and transportation is not feasible unless there is
468access to and from the navigable waters of the state through
469recreational and commercial working waterfronts.
470     (2)  As used in this section, the term "recreational and
471commercial working waterfront" means a parcel or parcels of real
472property that provide access for water-dependent commercial
473activities or provide access for the public to the navigable
474waters of the state. Recreational and commercial working
475waterfronts require direct access to or a location on, over, or
476adjacent to a navigable body of water. The term includes water-
477dependent facilities that are open to the public and offer
478public access by vessels to the waters of the state or that are
479support facilities for recreational, commercial, research, or
480governmental vessels. These facilities include docks, wharfs,
481lifts, wet and dry marinas, boat ramps, boat hauling and repair
482facilities, commercial fishing facilities, boat construction
483facilities, and other support structures over the water. As used
484in this section, the term "vessel" has the same meaning as in s.
485327.02(37). Seaports are excluded from the definition.
486     Section 14.  Sections 197.303, 197.304, 197.3041, 197.3042,
487197.3043, 197.3044, 197.3045, 197.3046, and 197.3047, Florida
488Statutes, are created to read:
489     197.303  Ad valorem tax deferral for recreational and
490commercial working waterfront properties.--
491     (1)  The board of county commissioners of any county or the
492governing authority of any municipality may adopt an ordinance
493to allow for ad valorem tax deferrals for recreational and
494commercial working waterfront properties if the owners are
495engaging in the operation, rehabilitation, or renovation of such
496properties in accordance with guidelines established in this
497section.
498     (2)  The board of county commissioners or the governing
499authority of the municipality by ordinance may authorize the
500deferral of ad valorem taxation and non-ad valorem assessments
501for recreational and commercial working waterfront properties.
502     (3)  The ordinance shall designate the type and location of
503working waterfront property for which deferrals may be granted,
504which may include any property meeting the provisions of s.
505342.07(2), which property may be further required to be located
506within a particular geographic area or areas of the county or
507municipality.
508     (4)  The ordinance must specify that such deferrals apply
509only to taxes levied by the unit of government granting the
510deferral. The deferrals do not apply, however, to taxes or non-
511ad valorem assessments defined in s. 197.3632(1)(d) levied for
512the payment of bonds or to taxes authorized by a vote of the
513electors pursuant to s. 9(b) or s. 12, Art. VII of the State
514Constitution.
515     (5)  The ordinance must specify that any deferral granted
516remains in effect regardless of any change in the authority of
517the county or municipality to grant the deferral. In order to
518retain the deferral, however, the use and ownership of the
519property as a working waterfront must be maintained over the
520period for which the deferral is granted.
521     (6)(a)  If an application for deferral is granted on
522property that is located in a community redevelopment area, the
523amount of taxes eligible for deferral shall be reduced, as
524provided for in paragraph (b), if:
525     1.  The community redevelopment agency has previously
526issued instruments of indebtedness that are secured by increment
527revenues on deposit in the community redevelopment trust fund;
528and
529     2.  Those instruments of indebtedness are associated with
530the real property applying for the deferral.
531     (b)  If the provisions of paragraph (a) apply, the tax
532deferral shall not apply to an amount of taxes equal to the
533amount that must be deposited into the community redevelopment
534trust fund by the entity granting the deferral based upon the
535taxable value of the property upon which the deferral is being
536granted. Once all instruments of indebtedness that existed at
537the time the deferral was originally granted are no longer
538outstanding or have otherwise been defeased, the provisions of
539this paragraph shall no longer apply.
540     (c)  If a portion of the taxes on a property were not
541eligible for deferral because of the provisions of paragraph
542(b), the community redevelopment agency shall notify the
543property owner and the tax collector 1 year before the debt
544instruments that prevented said taxes from being deferred are no
545longer outstanding or otherwise defeased.
546     (d)  The tax collector shall notify a community
547redevelopment agency of any tax deferral that has been granted
548on property located within the community redevelopment area of
549that agency.
550     (e)  Issuance of debt obligation after the date a deferral
551has been granted shall not reduce the amount of taxes eligible
552for deferral.
553     197.304  Tax deferral for recreational and commercial
554working waterfronts.--
555     (1)  Any property owner in a jurisdiction that has adopted
556a tax deferral ordinance pursuant to s. 197.303 that owns a
557recreational and commercial working waterfront facility as
558defined in s. 342.07 may elect to defer payment of those ad
559valorem taxes and non-ad valorem assessments designated in the
560ordinance authorizing the deferral by filing an annual
561application for tax deferral with the county tax collector on or
562before January 31 following the year in which the taxes and non-
563ad valorem assessments are assessed. The applicant has the
564burden to affirmatively demonstrate compliance with the
565requirements of this section.
566     (2)  Approval of an application for tax deferral shall
567defer that portion of the combined total of ad valorem taxes and
568any non-ad valorem assessments that are authorized to be
569deferred by the ordinance authorizing the deferral.
570     (3)  A tax deferral may not be granted if:
571     (a)  The total amount of deferred taxes, non-ad valorem
572assessments, and interest plus the total amount of all other
573unsatisfied liens on the property exceeds 85 percent of the
574assessed value of the property; or
575     (b)  The primary financing on the property is for an amount
576that exceeds 70 percent of the assessed value of the property.
577     (4)  The amount of taxes, non-ad valorem assessments, and
578interest deferred shall accrue interest at a rate equal to the
579semiannually compounded rate of one-half of 1 percent plus the
580average yield to maturity of the long-term fixed-income portion
581of the Florida Retirement System investments as of the end of
582the quarter preceding the date of the sale of the deferred
583payment tax certificates; however, the interest rate may not
584exceed 9.5 percent.
585     (5)  The taxes, non-ad valorem assessments, and interest
586deferred pursuant to this section constitute a prior lien and
587shall attach as of the date and in the same manner and be
588collected as other liens for taxes, as provided for under this
589chapter, but such deferred taxes, non-ad valorem assessments,
590and interest shall only be due, payable, and delinquent as
591provided in ss. 197.303-197.3047.
592     197.3041  Tax deferral for recreational and commercial
593working waterfronts; application.--
594     (1)  The application for deferral must be made annually
595upon a form prescribed by the department and furnished by the
596county tax collector. The application form must be signed upon
597oath by the applicant before an officer authorized by the state
598to administer oaths. The tax collector may require the applicant
599to submit any other evidence and documentation as deemed
600necessary by the tax collector in considering the application.
601The application form must provide notice to the applicant of the
602manner in which interest is computed. Each application form must
603contain an explanation of the conditions to be met for approval
604and the conditions under which deferred taxes and interest
605become due, payable, and delinquent. Each application must
606clearly state that all deferrals pursuant to ss. 197.303-
607197.3047 constitute a lien on the applicant's property.
608     (2)(a)  The tax collector shall consider and render his or
609her findings, determinations, and decision on each annual
610application for a tax deferral for recreational and commercial
611working waterfronts within 45 days after the date the
612application is filed. The tax collector shall exercise
613reasonable discretion based upon applicable information
614available under this section. The determinations and findings of
615the tax collector as provided for in this paragraph are not
616quasi judicial and are subject exclusively to review by the
617value adjustment board as provided by this section. A tax
618collector who finds that the applicant is entitled to the tax
619deferral shall approve the application and file the application
620in the permanent records. A tax collector who finds that the
621applicant is not entitled to the deferral shall send a notice of
622disapproval within 45 days after the date the application is
623filed, giving reasons for the disapproval to the applicant. The
624notice must be sent by personal delivery or registered mail to
625the mailing address given by the applicant in the manner in
626which the original notice thereof was served upon the applicant
627and must be filed among the permanent records of the tax
628collector's office. The original notice of disapproval sent to
629the applicant shall advise the applicant of the right to appeal
630the decision of the tax collector to the value adjustment board
631and inform the applicant of the procedure for filing such an
632appeal.
633     (b)  An appeal of the decision of the tax collector to the
634value adjustment board must be in writing on a form prescribed
635by the department and furnished by the tax collector. The appeal
636must be filed with the value adjustment board within 20 days
637after the applicant's receipt of the notice of disapproval, and
638the board must approve or disapprove the appeal within 30 days
639after receipt. The value adjustment board shall review the
640application and the evidence presented to the tax collector upon
641which the applicant based his or her claim for tax deferral and,
642at the election of the applicant, shall hear the applicant in
643person, or by agent on the applicant's behalf, on his or her
644right to the tax deferral. The value adjustment board shall
645reverse the decision of the tax collector and grant a tax
646deferral to the applicant if, in its judgment, the applicant is
647entitled to the tax deferral or shall affirm the decision of the
648tax collector. Action by the value adjustment board is final
649unless the applicant or tax collector or other lienholder,
650within 15 days after the date of disapproval of the application
651by the board, files in the circuit court of the county in which
652the property is located a de novo proceeding for a declaratory
653judgment or other appropriate proceeding.
654     (3)  Each application must contain a list of, and the
655current value of, all outstanding liens on the applicant's
656property.
657     (4)  For approved applications, the date of receipt by the
658tax collector of the application for tax deferral shall be used
659in calculating taxes due and payable net of discounts for early
660payment.
661     (5)  If such proof has not been furnished with a prior
662application, each applicant shall furnish proof of fire and
663extended coverage insurance in an amount that is in excess of
664the sum of all outstanding liens and deferred taxes and interest
665with a loss payable clause to the county tax collector.
666     (6)  The tax collector shall notify the property appraiser
667in writing of those parcels for which taxes have been deferred.
668     (7)  The property appraiser shall promptly notify the tax
669collector of changes in ownership or use of properties that have
670been granted a tax deferral.
671     197.3042  Deferred payment tax certificates.--
672     (1)  The tax collector shall notify each local governing
673body of the amount of taxes and non-ad valorem assessments
674deferred which would otherwise have been collected for such
675governing body. The county shall then, at the time of the tax
676certificate sale held pursuant to s. 197.432, strike each
677certificate off to the county. Certificates issued pursuant to
678this section are exempt from the public sale of tax certificates
679held pursuant to s. 197.432.
680     (2)  The certificates so held by the county shall bear
681interest at a rate equal to the semiannually compounded rate of
6820.5 percent plus the average yield to maturity of the long-term
683fixed-income portion of the Florida Retirement System
684investments as of the end of the quarter preceding the date of
685the sale of the deferred payment tax certificates; however, the
686interest rate may not exceed 9.5 percent.
687     197.3043  Change in use or ownership of property.--
688     (1)  If there is a change in use or ownership of the
689tax-deferred property such that the owner is no longer entitled
690to claim the property as a recreational or commercial working
691waterfront facility, or there is a change in the legal or
692beneficial ownership of the property, or the owner fails to
693maintain the required fire and extended insurance coverage, the
694total amount of deferred taxes and interest for all previous
695years becomes due and payable November 1 of the year in which
696the change in use or ownership occurs or on the date failure to
697maintain insurance occurs, and is delinquent on April 1 of the
698year following the year in which the change in use or ownership
699or failure to maintain insurance occurs.
700     (2)  Whenever the property appraiser discovers that there
701has been a change in the use or ownership of the property that
702has been granted a tax deferral, the property appraiser shall
703notify the tax collector in writing of the date such change
704occurs, and the tax collector shall collect any taxes and
705interest due or delinquent.
706     (3)  During any year in which the total amount of deferred
707taxes, interest, and all other unsatisfied liens on the property
708exceeds 85 percent of the assessed value of the property, the
709tax collector shall immediately notify the owner of the property
710on which taxes and interest have been deferred that the portion
711of taxes and interest which exceeds 85 percent of the assessed
712value of the property is due and payable within 30 days after
713receipt of the notice. Failure to pay the amount due shall cause
714the total amount of deferred taxes and interest to become
715delinquent.
716     (4)  If deferred taxes become delinquent under this
717chapter, on or before June 1 following the date the taxes become
718delinquent, the tax collector shall sell a tax certificate for
719the delinquent taxes and interest in the manner provided by s.
720197.432.
721     197.3044  Prepayment of deferred taxes.--
722     (1)  All or part of the deferred taxes and accrued interest
723may at any time be paid to the tax collector by:
724     (a)  The owner of the property.
725     (b)  The next of kin of the owner, heir of the owner, child
726of the owner, or any person having or claiming a legal or
727equitable interest in the property, if no objection is made by
728the owner within 30 days after the tax collector notifies the
729owner of the fact that such payment has been tendered.
730     (2)  Any partial payment made pursuant to this section
731shall be applied first to accrued interest.
732     197.3045  Distribution of payments.--When any deferred
733taxes or interest is collected, the tax collector shall maintain
734a record of the payment, setting forth a description of the
735property and the amount of taxes or interest collected for the
736property. The tax collector shall distribute payments received
737in accordance with the procedures for distributing ad valorem
738taxes or redemption moneys as prescribed in this chapter.
739     197.3046  Construction.--Sections 197.303-197.3047 do not
740prevent the collection of personal property taxes that become a
741lien against tax-deferred property, defer payment of special
742assessments to benefited property other than those specifically
743allowed to be deferred, or affect any provision of any mortgage
744or other instrument relating to property requiring a person to
745pay ad valorem taxes or non-ad valorem assessments.
746     197.3047  Penalties.--
747     (1)  The following penalties shall be imposed on any person
748who willfully files information required under ss. 197.303-
749197.3047 which is incorrect:
750     (a)  The person shall pay the total amount of taxes and
751interest deferred, which amount shall immediately become due;
752     (b)  The person shall be disqualified from filing a tax
753deferral application for the next 3 years; and
754     (c)  The person shall pay a penalty of 25 percent of the
755total amount of taxes and interest deferred.
756     (2)  Any person against whom the penalties prescribed in
757this section have been imposed may appeal the penalties imposed
758to the value adjustment board within 30 days after the penalties
759are imposed.
760     Section 15.  Subsections (10), (11), and (12) of section
761163.3246, Florida Statutes, are renumbered as subsections (12),
762(13), and (14), respectively, and new subsections (10) and (11)
763are added to said section to read:
764     163.3246  Local government comprehensive planning
765certification program.--
766     (10)  Notwithstanding subsections (2), (4), (5), (6), and
767(7), any municipality designated as a rural area of critical
768economic concern pursuant to s. 288.0656 which is located within
769a county eligible to levy the Small County Surtax under s.
770212.055(3) shall be considered certified during the
771effectiveness of the designation of rural area of critical
772economic concern. The state land planning agency shall provide a
773written notice of certification to the local government of the
774certified area, which shall be considered final agency action
775subject to challenge under s. 120.569. The notice of
776certification shall include the following components:
777     (a)  The boundary of the certification area.
778     (b)  A requirement that the local government submit either
779an annual or biennial monitoring report to the state land
780planning agency according to the schedule provided in the
781written notice. The monitoring report shall, at a minimum,
782include the number of amendments to the comprehensive plan
783adopted by the local government, the number of plan amendments
784challenged by an affected person, and the disposition of those
785challenges.
786     (11)  If the local government of an area described in
787subsection (10) does not request that the state land planning
788agency review the developments of regional impact that are
789proposed within the certified area, an application for approval
790of a development order within the certified area shall be exempt
791from review under s. 380.06, subject to the following:
792     (a)  Concurrent with filing an application for development
793approval with the local government, a developer proposing a
794project that would have been subject to review pursuant to s.
795380.06 shall notify in writing the regional planning council
796with jurisdiction.
797     (b)  The regional planning council shall coordinate with
798the developer and the local government to ensure that all
799concurrency requirements as well as federal, state, and local
800environmental permit requirements are met.
801     Section 16.  Paragraph (l) is added to subsection (24) of
802section 380.06, Florida Statutes, to read:
803     380.06  Developments of regional impact.--
804     (24)  STATUTORY EXEMPTIONS.--
805     (l)  The establishment, relocation, or expansion of any
806military installation as defined in s. 163.3175, is exempt from
807this section.
808     Section 17.  This act shall take effect January 1, 2006.


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