Senate Bill sb1092c1

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    Florida Senate - 2006                           CS for SB 1092

    By the Committee on Government Efficiency Appropriations; and
    Senators Constantine, Crist and Lynn




    593-2147-06

  1                      A bill to be entitled

  2         An act relating to the redevelopment of

  3         brownfields; amending ss. 199.1055, 220.1845,

  4         and 376.30781, F.S.; increasing the amount and

  5         percentage of the credit which may be applied

  6         against the intangible personal property tax

  7         and the corporate income tax for the cost of

  8         voluntary cleanup of a contaminated site;

  9         providing an additional tax credit for

10         affordable housing built in brownfield areas;

11         increasing the amount that may be received by

12         the taxpayer as an incentive to complete the

13         cleanup in the final year; increasing the total

14         amount of credits that may be granted in any

15         year; providing that tax credits are available

16         for site-rehabilitation activities conducted

17         prior to the area being designated as a

18         brownfield area under certain conditions;

19         amending s. 196.012, F.S.; revising the

20         definition of the term "new business" to

21         include a brownfield area; amending s.

22         196.1995, F.S.; authorizing a local government

23         to grant ad valorem tax relief to brownfield

24         areas pursuant to a local referendum; amending

25         s. 288.9015, F.S.; requiring Enterprise

26         Florida, Inc., to aggressively market

27         brownfields; amending s. 376.80, F.S.;

28         decreasing the job-creation requirement for the

29         rehabilitation of a brownfield site; providing

30         exceptions to the job-creation requirement;

31         amending s. 376.86, F.S.; increasing the

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 1         percentage of loans for redevelopment projects

 2         in brownfield areas to which the state loan

 3         guarantee applies under the Brownfield Areas

 4         Loan Guarantee Program; providing an additional

 5         loan guaranty for affordable housing projects

 6         in brownfield areas; repealing ss. 376.87 and

 7         376.875, F.S., relating to brownfield property

 8         ownership clearance assistance and the

 9         Brownfield Property Ownership Clearance

10         Assistance Revolving Loan Trust Fund; providing

11         an effective date.

12  

13  Be It Enacted by the Legislature of the State of Florida:

14  

15         Section 1.  Section 199.1055, Florida Statutes, is

16  amended to read:

17         199.1055  Contaminated site rehabilitation tax

18  credit.--

19         (1)  AUTHORIZATION FOR TAX CREDIT; LIMITATIONS.--

20         (a)  A credit in the amount of 50 35 percent of the

21  costs of voluntary cleanup activity that is integral to site

22  rehabilitation at the following sites is available against any

23  tax due for a taxable year under s. 199.032, less any credit

24  allowed by former s. 220.68 for that year:

25         1.  A drycleaning-solvent-contaminated site eligible

26  for state-funded site rehabilitation under s. 376.3078(3);

27         2.  A drycleaning-solvent-contaminated site at which

28  cleanup is undertaken by the real property owner pursuant to

29  s. 376.3078(11), if the real property owner is not also, and

30  has never been, the owner or operator of the drycleaning

31  facility where the contamination exists; or

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    Florida Senate - 2006                           CS for SB 1092
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 1         3.  A brownfield site in a designated brownfield area

 2  under s. 376.80.

 3         (b)  A tax credit applicant, or multiple tax credit

 4  applicants working jointly to clean up a single site, may not

 5  be granted more than $500,000 $250,000 per year in tax credits

 6  for each site voluntarily rehabilitated. Multiple tax credit

 7  applicants shall be granted tax credits in the same proportion

 8  as their contribution to payment of cleanup costs. Subject to

 9  the same conditions and limitations as provided in this

10  section, a municipality, county, or other tax credit applicant

11  which voluntarily rehabilitates a site may receive not more

12  than $500,000 $250,000 per year in tax credits which it can

13  subsequently transfer subject to the provisions in paragraph

14  (g).

15         (c)  If the credit granted under this section is not

16  fully used in any one year because of insufficient tax

17  liability on the part of the tax credit applicant, the unused

18  amount may be carried forward for a period not to exceed 5

19  years. Five years after the date a credit is granted under

20  this section, such credit expires and may not be used.

21  However, if during the 5-year period the credit is

22  transferred, in whole or in part, pursuant to paragraph (g),

23  each transferee has 5 years after the date of transfer to use

24  its credit.

25         (d)  A taxpayer that receives a credit under s.

26  220.1845 is ineligible to receive credit under this section in

27  a given tax year.

28         (e)  A tax credit applicant that receives state-funded

29  site rehabilitation pursuant to s. 376.3078(3) for

30  rehabilitation of a drycleaning-solvent-contaminated site is

31  ineligible to receive credit under this section for costs

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    Florida Senate - 2006                           CS for SB 1092
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 1  incurred by the tax credit applicant in conjunction with the

 2  rehabilitation of that site during the same time period that

 3  state-administered site rehabilitation was underway.

 4         (f)  The total amount of the tax credits which may be

 5  granted under this section and s. 220.1845 is $5 $2 million

 6  annually.

 7         (g)1.  Tax credits that may be available under this

 8  section to an entity eligible under s. 376.30781 may be

 9  transferred after a merger or acquisition to the surviving or

10  acquiring entity and used in the same manner with the same

11  limitations.

12         2.  The entity or its surviving or acquiring entity as

13  described in subparagraph 1., may transfer any unused credit

14  in whole or in units of no less than 25 percent of the

15  remaining credit. The entity acquiring such credit may use it

16  in the same manner and with the same limitation as described

17  in this section. Such transferred credits may not be

18  transferred again although they may succeed to a surviving or

19  acquiring entity subject to the same conditions and

20  limitations as described in this section.

21         3.  In the event the credit provided for under this

22  section is reduced either as a result of a determination by

23  the Department of Environmental Protection or an examination

24  or audit by the Department of Revenue, such tax deficiency

25  shall be recovered from the first entity, or the surviving or

26  acquiring entity, to have claimed such credit up to the amount

27  of credit taken. Any subsequent deficiencies shall be assessed

28  against any entity acquiring and claiming such credit, or in

29  the case of multiple succeeding entities in the order of

30  credit succession.

31  

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    Florida Senate - 2006                           CS for SB 1092
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 1         (h)  In order to encourage completion of site

 2  rehabilitation at contaminated sites being voluntarily cleaned

 3  up and eligible for a tax credit under this section, the tax

 4  credit applicant may claim an additional 25 10 percent of the

 5  total cleanup costs, not to exceed $500,000 $50,000, in the

 6  final year of cleanup as evidenced by the Department of

 7  Environmental Protection issuing a "No Further Action" order

 8  for that site.

 9         (i)  In order to encourage the construction of housing

10  that meets the definition of affordable provided in s.

11  420.0004(3), an applicant for the tax credit may claim an

12  additional 25 percent of the total site-rehabilitation costs

13  that are eligible for tax credits under this section, not to

14  exceed $500,000. In order to receive this additional tax

15  credit, the applicant must provide a certification letter from

16  the Florida Housing Finance Corporation, the local housing

17  authority, or other governmental agency that is a party to the

18  use agreement, indicating that the construction on the

19  brownfield site is complete, the brownfield site has received

20  a certificate of occupancy, and the brownfield site has a

21  properly recorded instrument that limits the use of the

22  property to housing that meets the definition of affordable

23  provided in s. 420.0004(3).

24         (2)  FILING REQUIREMENTS.--Any taxpayer that wishes to

25  obtain credit under this section must submit with its return a

26  tax credit certificate approving partial tax credits issued by

27  the Department of Environmental Protection under s. 376.30781.

28         (3)  ADMINISTRATION; AUDIT AUTHORITY; TAX CREDIT

29  FORFEITURE.--

30         (a)  The Department of Revenue may adopt rules to

31  prescribe any necessary forms required to claim a tax credit

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    Florida Senate - 2006                           CS for SB 1092
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 1  under this section and to provide the administrative

 2  guidelines and procedures required to administer this section.

 3         (b)  In addition to its existing audit and

 4  investigation authority relating to chapters 199 and 220, the

 5  Department of Revenue may perform any additional financial and

 6  technical audits and investigations, including examining the

 7  accounts, books, or records of the tax credit applicant, which

 8  are necessary to verify the site rehabilitation costs included

 9  in a tax credit return and to ensure compliance with this

10  section. The Department of Environmental Protection shall

11  provide technical assistance, when requested by the Department

12  of Revenue, on any technical audits performed under this

13  section.

14         (c)  It is grounds for forfeiture of previously claimed

15  and received tax credits if the Department of Revenue

16  determines, as a result of either an audit or information

17  received from the Department of Environmental Protection, that

18  a taxpayer received tax credits under this section to which

19  the taxpayer was not entitled. In the case of fraud, the

20  taxpayer shall be prohibited from claiming any future tax

21  credits under this section or s. 220.1845.

22         1.  The taxpayer is responsible for returning forfeited

23  tax credits to the Department of Revenue, and such funds shall

24  be paid into the General Revenue Fund of the state.

25         2.  The taxpayer shall file with the Department of

26  Revenue an amended tax return or such other report as the

27  Department of Revenue prescribes by rule and shall pay any

28  required tax within 60 days after the taxpayer receives

29  notification from the Department of Environmental Protection

30  pursuant to s. 376.30781 that previously approved tax credits

31  have been revoked or modified, if uncontested, or within 60

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    Florida Senate - 2006                           CS for SB 1092
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 1  days after a final order is issued following proceedings

 2  involving a contested revocation or modification order.

 3         3.  A notice of deficiency may be issued by the

 4  Department of Revenue at any time within 5 years after the

 5  date the taxpayer receives notification from the Department of

 6  Environmental Protection pursuant to s. 376.30781 that

 7  previously approved tax credits have been revoked or modified.

 8  If a taxpayer fails to notify the Department of Revenue of any

 9  change in its tax credit claimed, a notice of deficiency may

10  be issued at any time. In either case, the amount of any

11  proposed assessment set forth in such notice of deficiency

12  shall be limited to the amount of any deficiency resulting

13  under this section from the recomputation of the taxpayer's

14  tax for the taxable year.

15         4.  Any taxpayer that fails to report and timely pay

16  any tax due as a result of the forfeiture of its tax credit is

17  in violation of this section and is subject to applicable

18  penalty and interest.

19         Section 2.  Section 220.1845, Florida Statutes, is

20  amended to read:

21         220.1845  Contaminated site rehabilitation tax

22  credit.--

23         (1)  AUTHORIZATION FOR TAX CREDIT; LIMITATIONS.--

24         (a)  A credit in the amount of 50 35 percent of the

25  costs of voluntary cleanup activity that is integral to site

26  rehabilitation at the following sites is available against any

27  tax due for a taxable year under this chapter:

28         1.  A drycleaning-solvent-contaminated site eligible

29  for state-funded site rehabilitation under s. 376.3078(3);

30         2.  A drycleaning-solvent-contaminated site at which

31  cleanup is undertaken by the real property owner pursuant to

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    Florida Senate - 2006                           CS for SB 1092
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 1  s. 376.3078(11), if the real property owner is not also, and

 2  has never been, the owner or operator of the drycleaning

 3  facility where the contamination exists; or

 4         3.  A brownfield site in a designated brownfield area

 5  under s. 376.80.

 6         (b)  A tax credit applicant, or multiple tax credit

 7  applicants working jointly to clean up a single site, may not

 8  be granted more than $500,000 $250,000 per year in tax credits

 9  for each site voluntarily rehabilitated. Multiple tax credit

10  applicants shall be granted tax credits in the same proportion

11  as their contribution to payment of cleanup costs. Subject to

12  the same conditions and limitations as provided in this

13  section, a municipality, county, or other tax credit applicant

14  which voluntarily rehabilitates a site may receive not more

15  than $500,000 $250,000 per year in tax credits which it can

16  subsequently transfer subject to the provisions in paragraph

17  (h).

18         (c)  If the credit granted under this section is not

19  fully used in any one year because of insufficient tax

20  liability on the part of the corporation, the unused amount

21  may be carried forward for a period not to exceed 5 years. The

22  carryover credit may be used in a subsequent year when the tax

23  imposed by this chapter for that year exceeds the credit for

24  which the corporation is eligible in that year under this

25  section after applying the other credits and unused carryovers

26  in the order provided by s. 220.02(8). Five years after the

27  date a credit is granted under this section, such credit

28  expires and may not be used. However, if during the 5-year

29  period the credit is transferred, in whole or in part,

30  pursuant to paragraph (h), each transferee has 5 years after

31  the date of transfer to use its credit.

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 1         (d)  A taxpayer that files a consolidated return in

 2  this state as a member of an affiliated group under s.

 3  220.131(1) may be allowed the credit on a consolidated return

 4  basis up to the amount of tax imposed upon the consolidated

 5  group.

 6         (e)  A taxpayer that receives credit under s. 199.1055

 7  is ineligible to receive credit under this section in a given

 8  tax year.

 9         (f)  A tax credit applicant that receives state-funded

10  site rehabilitation under s. 376.3078(3) for rehabilitation of

11  a drycleaning-solvent-contaminated site is ineligible to

12  receive credit under this section for costs incurred by the

13  tax credit applicant in conjunction with the rehabilitation of

14  that site during the same time period that state-administered

15  site rehabilitation was underway.

16         (g)  The total amount of the tax credits which may be

17  granted under this section and s. 199.1055 is $5 $2 million

18  annually.

19         (h)1.  Tax credits that may be available under this

20  section to an entity eligible under s. 376.30781 may be

21  transferred after a merger or acquisition to the surviving or

22  acquiring entity and used in the same manner and with the same

23  limitations.

24         2.  The entity or its surviving or acquiring entity as

25  described in subparagraph 1., may transfer any unused credit

26  in whole or in units of no less than 25 percent of the

27  remaining credit. The entity acquiring such credit may use it

28  in the same manner and with the same limitation as described

29  in this section. Such transferred credits may not be

30  transferred again although they may succeed to a surviving or

31  

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 1  acquiring entity subject to the same conditions and

 2  limitations as described in this section.

 3         3.  In the event the credit provided for under this

 4  section is reduced either as a result of a determination by

 5  the Department of Environmental Protection or an examination

 6  or audit by the Department of Revenue, such tax deficiency

 7  shall be recovered from the first entity, or the surviving or

 8  acquiring entity, to have claimed such credit up to the amount

 9  of credit taken. Any subsequent deficiencies shall be assessed

10  against any entity acquiring and claiming such credit, or in

11  the case of multiple succeeding entities in the order of

12  credit succession.

13         (i)  In order to encourage completion of site

14  rehabilitation at contaminated sites being voluntarily cleaned

15  up and eligible for a tax credit under this section, the tax

16  credit applicant may claim an additional 25 10 percent of the

17  total cleanup costs, not to exceed $500,000 $50,000, in the

18  final year of cleanup as evidenced by the Department of

19  Environmental Protection issuing a "No Further Action" order

20  for that site.

21         (j)  In order to encourage the construction of housing

22  that meets the definition of affordable provided in s.

23  420.0004(3), an applicant for the tax credit may claim an

24  additional 25 percent of the total site-rehabilitation costs

25  that are eligible for tax credits under this section, not to

26  exceed $500,000. In order to receive this additional tax

27  credit, the applicant must provide a certification letter from

28  the Florida Housing Finance Corporation, the local housing

29  authority, or other governmental agency that is a party to the

30  use agreement, indicating that the construction on the

31  brownfield site is complete, the brownfield site has received

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 1  a certificate of occupancy, and the brownfield site has a

 2  properly recorded instrument that limits the use of the

 3  property to housing that meets the definition of affordable

 4  provided in s. 420.0004(3).

 5         (2)  FILING REQUIREMENTS.--Any corporation that wishes

 6  to obtain credit under this section must submit with its

 7  return a tax credit certificate approving partial tax credits

 8  issued by the Department of Environmental Protection under s.

 9  376.30781.

10         (3)  ADMINISTRATION; AUDIT AUTHORITY; TAX CREDIT

11  FORFEITURE.--

12         (a)  The Department of Revenue may adopt rules to

13  prescribe any necessary forms required to claim a tax credit

14  under this section and to provide the administrative

15  guidelines and procedures required to administer this section.

16         (b)  In addition to its existing audit and

17  investigation authority relating to chapter 199 and this

18  chapter, the Department of Revenue may perform any additional

19  financial and technical audits and investigations, including

20  examining the accounts, books, or records of the tax credit

21  applicant, which are necessary to verify the site

22  rehabilitation costs included in a tax credit return and to

23  ensure compliance with this section. The Department of

24  Environmental Protection shall provide technical assistance,

25  when requested by the Department of Revenue, on any technical

26  audits performed pursuant to this section.

27         (c)  It is grounds for forfeiture of previously claimed

28  and received tax credits if the Department of Revenue

29  determines, as a result of either an audit or information

30  received from the Department of Environmental Protection, that

31  a taxpayer received tax credits pursuant to this section to

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 1  which the taxpayer was not entitled. In the case of fraud, the

 2  taxpayer shall be prohibited from claiming any future tax

 3  credits under this section or s. 199.1055.

 4         1.  The taxpayer is responsible for returning forfeited

 5  tax credits to the Department of Revenue, and such funds shall

 6  be paid into the General Revenue Fund of the state.

 7         2.  The taxpayer shall file with the Department of

 8  Revenue an amended tax return or such other report as the

 9  Department of Revenue prescribes by rule and shall pay any

10  required tax within 60 days after the taxpayer receives

11  notification from the Department of Environmental Protection

12  pursuant to s. 376.30781 that previously approved tax credits

13  have been revoked or modified, if uncontested, or within 60

14  days after a final order is issued following proceedings

15  involving a contested revocation or modification order.

16         3.  A notice of deficiency may be issued by the

17  Department of Revenue at any time within 5 years after the

18  date the taxpayer receives notification from the Department of

19  Environmental Protection pursuant to s. 376.30781 that

20  previously approved tax credits have been revoked or modified.

21  If a taxpayer fails to notify the Department of Revenue of any

22  change in its tax credit claimed, a notice of deficiency may

23  be issued at any time. In either case, the amount of any

24  proposed assessment set forth in such notice of deficiency

25  shall be limited to the amount of any deficiency resulting

26  under this section from the recomputation of the taxpayer's

27  tax for the taxable year.

28         4.  Any taxpayer that fails to report and timely pay

29  any tax due as a result of the forfeiture of its tax credit is

30  in violation of this section and is subject to applicable

31  penalty and interest.

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 1         Section 3.  Section 376.30781, Florida Statutes, is

 2  amended to read:

 3         376.30781  Partial tax credits for rehabilitation of

 4  drycleaning-solvent-contaminated sites and brownfield sites in

 5  designated brownfield areas; application process; rulemaking

 6  authority; revocation authority.--

 7         (1)  The Legislature finds that:

 8         (a)  To facilitate property transactions and economic

 9  growth and development, it is in the interest of the state to

10  encourage the cleanup, at the earliest possible time, of

11  drycleaning-solvent-contaminated sites and brownfield sites in

12  designated brownfield areas.

13         (b)  It is the intent of the Legislature to encourage

14  the voluntary cleanup of drycleaning-solvent-contaminated

15  sites and brownfield sites in designated brownfield areas by

16  providing a partial tax credit for the restoration of such

17  property in specified circumstances.

18         (2)  Notwithstanding the requirements of subsection

19  (5), tax credits allowed pursuant to ss. 199.1055 and 220.1845

20  are available for any site rehabilitation conducted during the

21  calendar year in which the applicable voluntary cleanup

22  agreement or brownfield site rehabilitation agreement is

23  executed, even if the site rehabilitation is conducted prior

24  to the execution of that agreement or the designation of the

25  brownfield area.

26         (3)(2)(a)  A credit in the amount of 50 35 percent of

27  the costs of voluntary cleanup activity that is integral to

28  site rehabilitation at the following sites is allowed pursuant

29  to ss. 199.1055 and 220.1845:

30         1.  A drycleaning-solvent-contaminated site eligible

31  for state-funded site rehabilitation under s. 376.3078(3);

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 1         2.  A drycleaning-solvent-contaminated site at which

 2  cleanup is undertaken by the real property owner pursuant to

 3  s. 376.3078(11), if the real property owner is not also, and

 4  has never been, the owner or operator of the drycleaning

 5  facility where the contamination exists; or

 6         3.  A brownfield site in a designated brownfield area

 7  under s. 376.80.

 8         (b)  A tax credit applicant, or multiple tax credit

 9  applicants working jointly to clean up a single site, may not

10  be granted more than $500,000 $250,000 per year in tax credits

11  for each site voluntarily rehabilitated. Multiple tax credit

12  applicants shall be granted tax credits in the same proportion

13  as their contribution to payment of cleanup costs. Tax credits

14  are available only for site rehabilitation conducted during

15  the calendar year for which the tax credit application is

16  submitted.

17         (c)  In order to encourage completion of site

18  rehabilitation at contaminated sites that are being

19  voluntarily cleaned up and that are eligible for a tax credit

20  under this section, the tax credit applicant may claim an

21  additional 25 10 percent of the total cleanup costs, not to

22  exceed $500,000 $50,000, in the final year of cleanup as

23  evidenced by the Department of Environmental Protection

24  issuing a "No Further Action" order for that site.

25         (d)  In order to encourage the construction of housing

26  that meets the definition of affordable provided in s.

27  420.0004(3), an applicant for the tax credit may claim an

28  additional 25 percent of the total site-rehabilitation costs

29  that are eligible for tax credits under this section, not to

30  exceed $500,000. In order to receive this additional tax

31  credit, the applicant must provide a certification letter from

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 1  the Florida Housing Finance Corporation, the local housing

 2  authority, or other governmental agency that is a party to the

 3  use agreement, indicating that the construction on the

 4  brownfield site is complete, the brownfield site has received

 5  a certificate of occupancy, and the brownfield site has a

 6  properly recorded instrument that limits the use of the

 7  property to housing that meets the definition of affordable

 8  provided in s. 420.0004(3). Notwithstanding the limitation

 9  that only one application shall be submitted each year for

10  each site, an application for the additional credit provided

11  for in this paragraph shall be submitted as soon as all

12  requirements to obtain this additional tax credit have been

13  met.

14         (4)(3)  The Department of Environmental Protection

15  shall be responsible for allocating the tax credits provided

16  for in ss. 199.1055 and 220.1845, not to exceed a total of $5

17  $2 million in tax credits annually.

18         (5)(4)  To claim the credit for site rehabilitation

19  conducted during the current calendar year, each tax credit

20  applicant must apply to the Department of Environmental

21  Protection for an allocation of the $5 $2 million annual

22  credit by January 15 of the following year on a form developed

23  by the Department of Environmental Protection in cooperation

24  with the Department of Revenue. The form shall include an

25  affidavit from each tax credit applicant certifying that all

26  information contained in the application, including all

27  records of costs incurred and claimed in the tax credit

28  application, are true and correct. If the application is

29  submitted pursuant to subparagraph (2)(a)2., the form must

30  include an affidavit signed by the real property owner stating

31  that it is not, and has never been, the owner or operator of

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 1  the drycleaning facility where the contamination exists.

 2  Approval of partial tax credits must be accomplished on a

 3  first-come, first-served basis based upon the date complete

 4  applications are received by the Division of Waste Management.

 5  A tax credit applicant shall submit only one complete

 6  application per site for each calendar year's site

 7  rehabilitation costs. Incomplete placeholder applications

 8  shall not be accepted and will not secure a place in the

 9  first-come, first-served application line. To be eligible for

10  a tax credit, the tax credit applicant must:

11         (a)  Have entered into a voluntary cleanup agreement

12  with the Department of Environmental Protection for a

13  drycleaning-solvent-contaminated site or a Brownfield Site

14  Rehabilitation Agreement, as applicable; and

15         (b)  Have paid all deductibles pursuant to s.

16  376.3078(3)(e) for eligible drycleaning-solvent-cleanup

17  program sites.

18         (6)(5)  To obtain the tax credit certificate, a tax

19  credit applicant must annually file an application for

20  certification, which must be received by the Division of Waste

21  Management of the Department of Environmental Protection by

22  January 15 of the year following the calendar year for which

23  site rehabilitation costs are being claimed in a tax credit

24  application. The tax credit applicant must provide all

25  pertinent information requested on the tax credit application

26  form, including, at a minimum, the name and address of the tax

27  credit applicant and the address and tracking identification

28  number of the eligible site. Along with the tax credit

29  application form, the tax credit applicant must submit the

30  following:

31  

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 1         (a)  A nonrefundable review fee of $250 made payable to

 2  the Water Quality Assurance Trust Fund to cover the

 3  administrative costs associated with the department's review

 4  of the tax credit application;

 5         (b)  Copies of contracts and documentation of contract

 6  negotiations, accounts, invoices, sales tickets, or other

 7  payment records from purchases, sales, leases, or other

 8  transactions involving actual costs incurred for that tax year

 9  related to site rehabilitation, as that term is defined in ss.

10  376.301 and 376.79;

11         (c)  Proof that the documentation submitted pursuant to

12  paragraph (b) has been reviewed and verified by an independent

13  certified public accountant in accordance with standards

14  established by the American Institute of Certified Public

15  Accountants. Specifically, the certified public accountant

16  must attest to the accuracy and validity of the costs incurred

17  and paid by conducting an independent review of the data

18  presented by the tax credit applicant. Accuracy and validity

19  of costs incurred and paid would be determined once the level

20  of effort was certified by an appropriate professional

21  registered in this state in each contributing technical

22  discipline. The certified public accountant's report would

23  also attest that the costs included in the application form

24  are not duplicated within the application. A copy of the

25  accountant's report shall be submitted to the Department of

26  Environmental Protection with the tax credit application; and

27         (d)  A certification form stating that site

28  rehabilitation activities associated with the documentation

29  submitted pursuant to paragraph (b) have been conducted under

30  the observation of, and related technical documents have been

31  signed and sealed by, an appropriate professional registered

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 1  in this state in each contributing technical discipline. The

 2  certification form shall be signed and sealed by the

 3  appropriate registered professionals stating that the costs

 4  incurred were integral, necessary, and required for site

 5  rehabilitation, as that term is defined in ss. 376.301 and

 6  376.79.

 7         (7)(6)  The certified public accountant and appropriate

 8  registered professionals submitting forms as part of a tax

 9  credit application must verify such forms. Verification must

10  be accomplished as provided in s. 92.525(1)(b) and subject to

11  the provisions of s. 92.525(3).

12         (8)(7)  The Department of Environmental Protection

13  shall review the tax credit application and any supplemental

14  documentation that the tax credit applicant may submit prior

15  to the annual application deadline in order to have the

16  application considered complete, for the purpose of verifying

17  that the tax credit applicant has met the qualifying criteria

18  in subsections (2) and (4) and has submitted all required

19  documentation listed in subsection (5). Upon verification that

20  the tax credit applicant has met these requirements, the

21  department shall issue a written decision granting eligibility

22  for partial tax credits (a tax credit certificate) in the

23  amount of 50 35 percent of the total costs claimed, subject to

24  the $500,000 $250,000 limitation, for the calendar year for

25  which the tax credit application is submitted based on the

26  report of the certified public accountant and the

27  certifications from the appropriate registered technical

28  professionals.

29         (9)(8)  On or before March 1, the Department of

30  Environmental Protection shall inform each eligible tax credit

31  applicant of the amount of its partial tax credit and provide

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 1  each eligible tax credit applicant with a tax credit

 2  certificate that must be submitted with its tax return to the

 3  Department of Revenue to claim the tax credit or be

 4  transferred pursuant to s. 199.1055(1)(g) or s.

 5  220.1845(1)(h). Credits will not result in the payment of

 6  refunds if total credits exceed the amount of tax owed.

 7         (10)(9)  If a tax credit applicant does not receive a

 8  tax credit allocation due to an exhaustion of the $5 $2

 9  million annual tax credit authorization, such application will

10  then be included in the same first-come, first-served order in

11  the next year's annual tax credit allocation, if any, based on

12  the prior year application.

13         (11)(10)  The Department of Environmental Protection

14  may adopt rules to prescribe the necessary forms required to

15  claim tax credits under this section and to provide the

16  administrative guidelines and procedures required to

17  administer this section.

18         (12)(11)  The Department of Environmental Protection

19  may revoke or modify any written decision granting eligibility

20  for partial tax credits under this section if it is discovered

21  that the tax credit applicant submitted any false statement,

22  representation, or certification in any application, record,

23  report, plan, or other document filed in an attempt to receive

24  partial tax credits under this section. The Department of

25  Environmental Protection shall immediately notify the

26  Department of Revenue of any revoked or modified orders

27  affecting previously granted partial tax credits.

28  Additionally, the tax credit applicant must notify the

29  Department of Revenue of any change in its tax credit claimed.

30         (13)(12)  A tax credit applicant who receives

31  state-funded site rehabilitation under s. 376.3078(3) for

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 1  rehabilitation of a drycleaning-solvent-contaminated site is

 2  ineligible to receive a tax credit under s. 199.1055 or s.

 3  220.1845 for costs incurred by the tax credit applicant in

 4  conjunction with the rehabilitation of that site during the

 5  same time period that state-administered site rehabilitation

 6  was underway.

 7         Section 4.  Subsections (15) and (16) of section

 8  196.012, Florida Statutes, are amended to read:

 9         196.012  Definitions.--For the purpose of this chapter,

10  the following terms are defined as follows, except where the

11  context clearly indicates otherwise:

12         (15)  "New business" means:

13         (a)1.  A business establishing 10 or more jobs to

14  employ 10 or more full-time employees in this state, which

15  manufactures, processes, compounds, fabricates, or produces

16  for sale items of tangible personal property at a fixed

17  location and which comprises an industrial or manufacturing

18  plant;

19         2.  A business establishing 25 or more jobs to employ

20  25 or more full-time employees in this state, the sales factor

21  of which, as defined by s. 220.15(5), for the facility with

22  respect to which it requests an economic development ad

23  valorem tax exemption is less than 0.50 for each year the

24  exemption is claimed; or

25         3.  An office space in this state owned and used by a

26  corporation newly domiciled in this state; provided such

27  office space houses 50 or more full-time employees of such

28  corporation;

29  

30  

31  

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 1  provided that such business or office first begins operation

 2  on a site clearly separate from any other commercial or

 3  industrial operation owned by the same business.

 4         (b)  Any business located in an enterprise zone or

 5  brownfield area that first begins operation on a site clearly

 6  separate from any other commercial or industrial operation

 7  owned by the same business.

 8         (c)  A business that is situated on property annexed

 9  into a municipality and that, at the time of the annexation,

10  is receiving an economic development ad valorem tax exemption

11  from the county under s. 196.1995.

12         (16)  "Expansion of an existing business" means:

13         (a)1.  A business establishing 10 or more jobs to

14  employ 10 or more full-time employees in this state, which

15  manufactures, processes, compounds, fabricates, or produces

16  for sale items of tangible personal property at a fixed

17  location and which comprises an industrial or manufacturing

18  plant; or

19         2.  A business establishing 25 or more jobs to employ

20  25 or more full-time employees in this state, the sales factor

21  of which, as defined by s. 220.15(5), for the facility with

22  respect to which it requests an economic development ad

23  valorem tax exemption is less than 0.50 for each year the

24  exemption is claimed;

25  

26  provided that such business increases operations on a site

27  colocated with a commercial or industrial operation owned by

28  the same business, resulting in a net increase in employment

29  of not less than 10 percent or an increase in productive

30  output of not less than 10 percent.

31  

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 1         (b)  Any business located in an enterprise zone or

 2  brownfield area that increases operations on a site colocated

 3  with a commercial or industrial operation owned by the same

 4  business.

 5         Section 5.  Section 196.1995, Florida Statutes, is

 6  amended to read:

 7         196.1995  Economic development ad valorem tax

 8  exemption.--

 9         (1)  The board of county commissioners of any county or

10  the governing authority of any municipality shall call a

11  referendum within its total jurisdiction to determine whether

12  its respective jurisdiction may grant economic development ad

13  valorem tax exemptions under s. 3, Art. VII of the State

14  Constitution if:

15         (a)  The board of county commissioners of the county or

16  the governing authority of the municipality votes to hold such

17  referendum; or

18         (b)  The board of county commissioners of the county or

19  the governing authority of the municipality receives a

20  petition signed by 10 percent of the registered electors of

21  its respective jurisdiction, which petition calls for the

22  holding of such referendum.

23         (2)  The ballot question in such referendum shall be in

24  substantially the following form:

25  

26  Shall the board of county commissioners of this county (or the

27  governing authority of this municipality, or both) be

28  authorized to grant, pursuant to s. 3, Art. VII of the State

29  Constitution, property tax exemptions to new businesses and

30  expansions of existing businesses?

31  

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 1         .... Yes--For authority to grant exemptions.

 2         .... No--Against authority to grant exemptions.

 3  

 4         (3)  The board of county commissioners or the governing

 5  authority of the municipality that which calls a referendum

 6  within its total jurisdiction to determine whether its

 7  respective jurisdiction may grant economic development ad

 8  valorem tax exemptions may vote to limit the effect of the

 9  referendum to authority to grant economic development tax

10  exemptions for new businesses and expansions of existing

11  businesses located in an enterprise zone or a brownfield area,

12  as defined in s. 376.79(4). If In the event that an area

13  nominated to be an enterprise zone pursuant to s. 290.0055 has

14  not yet been designated pursuant to s. 290.0065 or has not

15  been designated as a brownfield pursuant to s. 376.80, the

16  board of county commissioners or the governing authority of

17  the municipality may call such referendum prior to such

18  designation; however, the authority to grant economic

19  development ad valorem tax exemptions does will not apply

20  until such area is designated pursuant to s. 290.0065. The

21  ballot question in such referendum shall be in substantially

22  the following form and shall be used in lieu of the ballot

23  question prescribed in subsection (2):

24  

25  Shall the board of county commissioners of this county (or the

26  governing authority of this municipality, or both) be

27  authorized to grant, pursuant to s. 3, Art. VII of the State

28  Constitution, property tax exemptions for new businesses and

29  expansions of existing businesses which are located in an

30  enterprise zone or a brownfield area?

31  

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 1         ....Yes--For authority to grant exemptions.

 2         ....No--Against authority to grant exemptions.

 3  

 4         (4)  A referendum pursuant to this section may be

 5  called only once in any 12-month period.

 6         (5)  Upon a majority vote in favor of such authority,

 7  the board of county commissioners or the governing authority

 8  of the municipality, at its discretion, by ordinance may

 9  exempt from ad valorem taxation up to 100 percent of the

10  assessed value of all improvements to real property made by or

11  for the use of a new business and of all tangible personal

12  property of such new business, or up to 100 percent of the

13  assessed value of all added improvements to real property made

14  to facilitate the expansion of an existing business and of the

15  net increase in all tangible personal property acquired to

16  facilitate such expansion of an existing business, provided

17  that the improvements to real property are made or the

18  tangible personal property is added or increased on or after

19  the day the ordinance is adopted. However, if the authority to

20  grant exemptions is approved in a referendum in which the

21  ballot question contained in subsection (3) appears on the

22  ballot, the authority of the board of county commissioners or

23  the governing authority of the municipality to grant

24  exemptions is limited solely to new businesses and expansions

25  of existing businesses that which are located in an enterprise

26  zone or brownfield area. Property acquired to replace existing

27  property shall not be considered to facilitate a business

28  expansion.  The exemption applies only to taxes levied by the

29  respective unit of government granting the exemption.  The

30  exemption does not apply, however, to taxes levied for the

31  payment of bonds or to taxes authorized by a vote of the

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 1  electors pursuant to s. 9(b) or s. 12, Art. VII of the State

 2  Constitution. Any such exemption shall remain in effect for up

 3  to 10 years with respect to any particular facility,

 4  regardless of any change in the authority of the county or

 5  municipality to grant such exemptions.  The exemption shall

 6  not be prolonged or extended by granting exemptions from

 7  additional taxes or by virtue of any reorganization or sale of

 8  the business receiving the exemption.

 9         (6)  With respect to a new business as defined by s.

10  196.012(15)(c), the municipality annexing the property on

11  which the business is situated may grant an economic

12  development ad valorem tax exemption under this section to

13  that business for a period that will expire upon the

14  expiration of the exemption granted by the county. If the

15  county renews the exemption under subsection (7), the

16  municipality may also extend its exemption. A municipal

17  economic development ad valorem tax exemption granted under

18  this subsection may not extend beyond the duration of the

19  county exemption.

20         (7)  The authority to grant exemptions under this

21  section will expire 10 years after the date such authority was

22  approved in an election, but such authority may be renewed for

23  another 10-year period in a referendum called and held

24  pursuant to this section.

25         (8)  Any person, firm, or corporation which desires an

26  economic development ad valorem tax exemption shall, in the

27  year the exemption is desired to take effect, file a written

28  application on a form prescribed by the department with the

29  board of county commissioners or the governing authority of

30  the municipality, or both.  The application shall request the

31  adoption of an ordinance granting the applicant an exemption

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 1  pursuant to this section and shall include the following

 2  information:

 3         (a)  The name and location of the new business or the

 4  expansion of an existing business;

 5         (b)  A description of the improvements to real property

 6  for which an exemption is requested and the date of

 7  commencement of construction of such improvements;

 8         (c)  A description of the tangible personal property

 9  for which an exemption is requested and the dates when such

10  property was or is to be purchased;

11         (d)  Proof, to the satisfaction of the board of county

12  commissioners or the governing authority of the municipality,

13  that the applicant is a new business or an expansion of an

14  existing business, as defined in s. 196.012(15) or (16); and

15         (e)  Other information deemed necessary by the

16  department.

17         (9)  Before it takes action on the application, the

18  board of county commissioners or the governing authority of

19  the municipality shall deliver a copy of the application to

20  the property appraiser of the county. After careful

21  consideration, the property appraiser shall report the

22  following information to the board of county commissioners or

23  the governing authority of the municipality:

24         (a)  The total revenue available to the county or

25  municipality for the current fiscal year from ad valorem tax

26  sources, or an estimate of such revenue if the actual total

27  revenue available cannot be determined;

28         (b)  Any revenue lost to the county or municipality for

29  the current fiscal year by virtue of exemptions previously

30  granted under this section, or an estimate of such revenue if

31  the actual revenue lost cannot be determined;

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 1         (c)  An estimate of the revenue which would be lost to

 2  the county or municipality during the current fiscal year if

 3  the exemption applied for were granted had the property for

 4  which the exemption is requested otherwise been subject to

 5  taxation; and

 6         (d)  A determination as to whether the property for

 7  which an exemption is requested is to be incorporated into a

 8  new business or the expansion of an existing business, as

 9  defined in s. 196.012(15) or (16), or into neither, which

10  determination the property appraiser shall also affix to the

11  face of the application.  Upon the request of the property

12  appraiser, the department shall provide to him or her such

13  information as it may have available to assist in making such

14  determination.

15         (10)  An ordinance granting an exemption under this

16  section shall be adopted in the same manner as any other

17  ordinance of the county or municipality and shall include the

18  following:

19         (a)  The name and address of the new business or

20  expansion of an existing business to which the exemption is

21  granted;

22         (b)  The total amount of revenue available to the

23  county or municipality from ad valorem tax sources for the

24  current fiscal year, the total amount of revenue lost to the

25  county or municipality for the current fiscal year by virtue

26  of economic development ad valorem tax exemptions currently in

27  effect, and the estimated revenue loss to the county or

28  municipality for the current fiscal year attributable to the

29  exemption of the business named in the ordinance;

30         (c)  The period of time for which the exemption will

31  remain in effect and the expiration date of the exemption; and

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 1         (d)  A finding that the business named in the ordinance

 2  meets the requirements of s. 196.012(15) or (16).

 3         Section 6.  Subsection (2) of section 288.9015, Florida

 4  Statutes, is amended to read:

 5         288.9015  Enterprise Florida, Inc.; purpose; duties.--

 6         (2)  It shall be the responsibility of Enterprise

 7  Florida, Inc., to aggressively market Florida's rural

 8  communities, distressed urban communities, brownfields, and

 9  enterprise zones as locations for potential new investment, to

10  aggressively assist in the retention and expansion of existing

11  businesses in these communities, and to aggressively assist

12  these communities in the identification and development of new

13  economic development opportunities for job creation, fully

14  marketing state incentive programs such as the Qualified

15  Target Industry Tax Refund Program under s. 288.106 and the

16  Quick Action Closing Fund under s. 288.1088 in economically

17  distressed areas.

18         Section 7.  Section 376.80, Florida Statutes, is

19  amended to read:

20         376.80  Brownfield program administration process.--

21         (1)  A local government with jurisdiction over the

22  brownfield area must notify the department of its decision to

23  designate a brownfield area for rehabilitation for the

24  purposes of ss. 376.77-376.85. The notification must include a

25  resolution, by the local government body, to which is attached

26  a map adequate to clearly delineate exactly which parcels are

27  to be included in the brownfield area or alternatively a

28  less-detailed map accompanied by a detailed legal description

29  of the brownfield area. If a property owner within the area

30  proposed for designation by the local government requests in

31  writing to have his or her property removed from the proposed

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 1  designation, the local government shall grant the request. For

 2  municipalities, the governing body shall adopt the resolution

 3  in accordance with the procedures outlined in s. 166.041,

 4  except that the notice for the public hearings on the proposed

 5  resolution must be in the form established in s.

 6  166.041(3)(c)2. For counties, the governing body shall adopt

 7  the resolution in accordance with the procedures outlined in

 8  s. 125.66, except that the notice for the public hearings on

 9  the proposed resolution shall be in the form established in s.

10  125.66(4)(b)2.

11         (2)(a)  If a local government proposes to designate a

12  brownfield area that is outside community redevelopment areas,

13  enterprise zones, empowerment zones, closed military bases, or

14  designated brownfield pilot project areas, the local

15  government must conduct at least one public hearing in the

16  area to be designated to provide an opportunity for public

17  input on the size of the area, the objectives for

18  rehabilitation, job opportunities and economic developments

19  anticipated, neighborhood residents' considerations, and other

20  relevant local concerns. Notice of the public hearing must be

21  made in a newspaper of general circulation in the area and the

22  notice must be at least 16 square inches in size, must be in

23  ethnic newspapers or local community bulletins, must be posted

24  in the affected area, and must be announced at a scheduled

25  meeting of the local governing body before the actual public

26  hearing. In determining the areas to be designated, the local

27  government must consider:

28         1.  Whether the brownfield area warrants economic

29  development and has a reasonable potential for such

30  activities;

31  

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 1         2.  Whether the proposed area to be designated

 2  represents a reasonably focused approach and is not overly

 3  large in geographic coverage;

 4         3.  Whether the area has potential to interest the

 5  private sector in participating in rehabilitation; and

 6         4.  Whether the area contains sites or parts of sites

 7  suitable for limited recreational open space, cultural, or

 8  historical preservation purposes.

 9         (b)  A local government shall designate a brownfield

10  area under the provisions of this act provided that:

11         1.  A person who owns or controls a potential

12  brownfield site is requesting the designation and has agreed

13  to rehabilitate and redevelop the brownfield site;

14         2.  The rehabilitation and redevelopment of the

15  proposed brownfield site will result in economic productivity

16  of the area, along with the creation of at least 5 10 new

17  permanent jobs at the brownfield site, whether full-time or

18  part-time, which are full-time equivalent positions not

19  associated with the implementation of the brownfield site

20  rehabilitation agreement and which are not associated with

21  redevelopment project demolition or construction activities

22  pursuant to the redevelopment agreement required under

23  paragraph (5)(i). However, the job-creation requirement may

24  not apply to the rehabilitation and redevelopment of a

25  brownfield site that will provide affordable housing as

26  defined in s. 420.0004(3) or the creation of recreational

27  areas, conservation areas, or parks;

28         3.  The redevelopment of the proposed brownfield site

29  is consistent with the local comprehensive plan and is a

30  permittable use under the applicable local land development

31  regulations;

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 1         4.  Notice of the proposed rehabilitation of the

 2  brownfield area has been provided to neighbors and nearby

 3  residents of the proposed area to be designated, and the

 4  person proposing the area for designation has afforded to

 5  those receiving notice the opportunity for comments and

 6  suggestions about rehabilitation.  Notice pursuant to this

 7  subsection must be made in a newspaper of general circulation

 8  in the area, at least 16 square inches in size, and the notice

 9  must be posted in the affected area; and

10         5.  The person proposing the area for designation has

11  provided reasonable assurance that he or she has sufficient

12  financial resources to implement and complete the

13  rehabilitation agreement and redevelopment plan.

14         (c)  The designation of a brownfield area and the

15  identification of a person responsible for brownfield site

16  rehabilitation simply entitles the identified person to

17  negotiate a brownfield site rehabilitation agreement with the

18  department or approved local pollution control program.

19         (3)  When there is a person responsible for brownfield

20  site rehabilitation, the local government must notify the

21  department of the identity of that person. If the agency or

22  person who will be responsible for the coordination changes

23  during the approval process specified in subsections (4), (5),

24  and (6), the department or the affected approved local

25  pollution control program must notify the affected local

26  government when the change occurs.

27         (4)  Local governments or persons responsible for

28  rehabilitation and redevelopment of brownfield areas must

29  establish an advisory committee or use an existing advisory

30  committee that has formally expressed its intent to address

31  redevelopment of the specific brownfield area for the purpose

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 1  of improving public participation and receiving public

 2  comments on rehabilitation and redevelopment of the brownfield

 3  area, future land use, local employment opportunities,

 4  community safety, and environmental justice. Such advisory

 5  committee should include residents within or adjacent to the

 6  brownfield area, businesses operating within the brownfield

 7  area, and others deemed appropriate. The person responsible

 8  for brownfield site rehabilitation must notify the advisory

 9  committee of the intent to rehabilitate and redevelop the site

10  before executing the brownfield site rehabilitation agreement,

11  and provide the committee with a copy of the draft plan for

12  site rehabilitation which addresses elements required by

13  subsection (5). This includes disclosing potential reuse of

14  the property as well as site rehabilitation activities, if

15  any, to be performed. The advisory committee shall review the

16  proposed redevelopment agreement required pursuant to

17  paragraph (5)(i) and provide comments, if appropriate, to the

18  board of the local government with jurisdiction over the

19  brownfield area. The advisory committee must receive a copy of

20  the executed brownfield site rehabilitation agreement. When

21  the person responsible for brownfield site rehabilitation

22  submits a site assessment report or the technical document

23  containing the proposed course of action following site

24  assessment to the department or the local pollution control

25  program for review, the person responsible for brownfield site

26  rehabilitation must hold a meeting or attend a regularly

27  scheduled meeting to inform the advisory committee of the

28  findings and recommendations in the site assessment report or

29  the technical document containing the proposed course of

30  action following site assessment.

31  

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 1         (5)  The person responsible for brownfield site

 2  rehabilitation must enter into a brownfield site

 3  rehabilitation agreement with the department or an approved

 4  local pollution control program if actual contamination exists

 5  at the brownfield site. The brownfield site rehabilitation

 6  agreement must include:

 7         (a)  A brownfield site rehabilitation schedule,

 8  including milestones for completion of site rehabilitation

 9  tasks and submittal of technical reports and rehabilitation

10  plans as agreed upon by the parties to the agreement;

11         (b)  A commitment to conduct site rehabilitation

12  activities under the observation of professional engineers or

13  geologists who are registered in accordance with the

14  requirements of chapter 471 or chapter 492, respectively.

15  Submittals provided by the person responsible for brownfield

16  site rehabilitation must be signed and sealed by a

17  professional engineer registered under chapter 471, or a

18  professional geologist registered under chapter 492,

19  certifying that the submittal and associated work comply with

20  the law and rules of the department and those governing the

21  profession.  In addition, upon completion of the approved

22  remedial action, the department shall require a professional

23  engineer registered under chapter 471 or a professional

24  geologist registered under chapter 492 to certify that the

25  corrective action was, to the best of his or her knowledge,

26  completed in substantial conformance with the plans and

27  specifications approved by the department;

28         (c)  A commitment to conduct site rehabilitation in

29  accordance with department quality assurance rules;

30         (d)  A commitment to conduct site rehabilitation

31  consistent with state, federal, and local laws and consistent

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 1  with the brownfield site contamination cleanup criteria in s.

 2  376.81, including any applicable requirements for risk-based

 3  corrective action;

 4         (e)  Timeframes for the department's review of

 5  technical reports and plans submitted in accordance with the

 6  agreement.  The department shall make every effort to adhere

 7  to established agency goals for reasonable timeframes for

 8  review of such documents;

 9         (f)  A commitment to secure site access for the

10  department or approved local pollution control program to all

11  brownfield sites within the eligible brownfield area for

12  activities associated with site rehabilitation;

13         (g)  Other provisions that the person responsible for

14  brownfield site rehabilitation and the department agree upon,

15  that are consistent with ss. 376.77-376.85, and that will

16  improve or enhance the brownfield site rehabilitation process;

17         (h)  A commitment to consider appropriate pollution

18  prevention measures and to implement those that the person

19  responsible for brownfield site rehabilitation determines are

20  reasonable and cost-effective, taking into account the

21  ultimate use or uses of the brownfield site.  Such measures

22  may include improved inventory or production controls and

23  procedures for preventing loss, spills, and leaks of hazardous

24  waste and materials, and include goals for the reduction of

25  releases of toxic materials; and

26         (i)  Certification that an agreement exists between the

27  person responsible for brownfield site rehabilitation and the

28  local government with jurisdiction over the brownfield area.

29  Such agreement shall contain terms for the redevelopment of

30  the brownfield area.

31  

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 1         (6)  Any contractor performing site rehabilitation

 2  program tasks must demonstrate to the department that the

 3  contractor:

 4         (a)  Meets all certification and license requirements

 5  imposed by law; and

 6         (b)  Has obtained the necessary approvals for

 7  conducting sample collection and analyses pursuant to

 8  department rules.

 9         (7)  The contractor who is performing the majority of

10  the site rehabilitation program tasks pursuant to a brownfield

11  site rehabilitation agreement or supervising the performance

12  of such tasks by licensed subcontractors in accordance with

13  the provisions of s. 489.113(9) must certify to the department

14  that the contractor:

15         (a)  Complies with applicable OSHA regulations.

16         (b)  Maintains workers' compensation insurance for all

17  employees as required by the Florida Workers' Compensation

18  Law.

19         (c)  Maintains comprehensive general liability coverage

20  with limits of not less than $1 million per occurrence and $2

21  million general aggregate for bodily injury and property

22  damage and comprehensive automobile liability coverage with

23  limits of not less than $2 million combined single limit. The

24  contractor shall also maintain pollution liability coverage

25  with limits of not less than $3 million aggregate for personal

26  injury or death, $1 million per occurrence for personal injury

27  or death, and $1 million per occurrence for property damage.

28  The contractor's certificate of insurance shall name the state

29  as an additional insured party.

30         (d)  Maintains professional liability insurance of at

31  least $1 million per claim and $1 million annual aggregate.

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 1         (8)  Any professional engineer or geologist providing

 2  professional services relating to site rehabilitation program

 3  tasks must carry professional liability insurance with a

 4  coverage limit of at least $1 million.

 5         (9)  During the cleanup process, if the department or

 6  local program fails to complete review of a technical document

 7  within the timeframe specified in the brownfield site

 8  rehabilitation agreement, the person responsible for

 9  brownfield site rehabilitation may proceed to the next site

10  rehabilitation task. However, the person responsible for

11  brownfield site rehabilitation does so at its own risk and may

12  be required by the department or local program to complete

13  additional work on a previous task. Exceptions to this

14  subsection include requests for "no further action,"

15  "monitoring only proposals," and feasibility studies, which

16  must be approved prior to implementation.

17         (10)  If the person responsible for brownfield site

18  rehabilitation fails to comply with the brownfield site

19  rehabilitation agreement, the department shall allow 90 days

20  for the person responsible for brownfield site rehabilitation

21  to return to compliance with the provision at issue or to

22  negotiate a modification to the brownfield site rehabilitation

23  agreement with the department for good cause shown. If an

24  imminent hazard exists, the 90-day grace period shall not

25  apply. If the project is not returned to compliance with the

26  brownfield site rehabilitation agreement and a modification

27  cannot be negotiated, the immunity provisions of s. 376.82 are

28  revoked.

29         (11)  The department is specifically authorized and

30  encouraged to enter into delegation agreements with local

31  pollution control programs approved under s. 403.182 to

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 1  administer the brownfield program within their jurisdictions,

 2  thereby maximizing the integration of this process with the

 3  other local development processes needed to facilitate

 4  redevelopment of a brownfield area.  When determining whether

 5  a delegation pursuant to this subsection of all or part of the

 6  brownfields program to a local pollution control program is

 7  appropriate, the department shall consider the following. The

 8  local pollution control program must:

 9         (a)  Have and maintain the administrative organization,

10  staff, and financial and other resources to effectively and

11  efficiently implement and enforce the statutory requirements

12  of the delegated brownfields program; and

13         (b)  Provide for the enforcement of the requirements of

14  the delegated brownfields program, and for notice and a right

15  to challenge governmental action, by appropriate

16  administrative and judicial process, which shall be specified

17  in the delegation.

18  

19  The local pollution control program shall not be delegated

20  authority to take action on or to make decisions regarding any

21  brownfield site on land owned by the local government.  Any

22  delegation agreement entered into pursuant to this subsection

23  shall contain such terms and conditions necessary to ensure

24  the effective and efficient administration and enforcement of

25  the statutory requirements of the brownfields program as

26  established by the act and the relevant rules and other

27  criteria of the department.

28         (12)  Local governments are encouraged to use the full

29  range of economic and tax incentives available to facilitate

30  and promote the rehabilitation of brownfield areas, to help

31  eliminate the public health and environmental hazards, and to

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 1  promote the creation of jobs and economic development in these

 2  previously run-down, blighted, and underutilized areas.

 3         Section 8.  Subsection (1) of section 376.86, Florida

 4  Statutes, is amended to read:

 5         376.86  Brownfield Areas Loan Guarantee Program.--

 6         (1)  The Brownfield Areas Loan Guarantee Council is

 7  created to review and approve or deny by a majority vote of

 8  its membership, the situations and circumstances for

 9  participation in partnerships by agreements with local

10  governments, financial institutions, and others associated

11  with the redevelopment of brownfield areas pursuant to the

12  Brownfields Redevelopment Act for a limited state guaranty of

13  up to 5 years of loan guarantees or loan loss reserves issued

14  pursuant to law. The limited state loan guaranty applies only

15  to 50 10 percent of the primary lenders loans for

16  redevelopment projects in brownfield areas. If the

17  redevelopment project is for affordable housing, as defined in

18  s. 420.0004(3), in a brownfield area, the limited state loan

19  guaranty applies to 75 percent of the primary lender's loan. A

20  limited state guaranty of private loans or a loan loss reserve

21  is authorized for lenders licensed to operate in the state

22  upon a determination by the council that such an arrangement

23  would be in the public interest and the likelihood of the

24  success of the loan is great.

25         Section 9.  Sections 376.87 and 376.875, Florida

26  Statutes, are repealed.

27         Section 10.  This act shall take effect July 1, 2006.

28  

29  

30  

31  

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    Florida Senate - 2006                           CS for SB 1092
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 1          STATEMENT OF SUBSTANTIAL CHANGES CONTAINED IN
                       COMMITTEE SUBSTITUTE FOR
 2                             SB 1092

 3                                 

 4  The committee substitute for SB 1092 provides additional tax
    credits for the redevelopment of brownfield and dry-cleaning
 5  sites as affordable housing areas. It adds new businesses
    located in a brownfield to the definition of new business for
 6  purposes of the Economic Development Ad Valorem Tax Exemption.
    It reduces the job creation requirement for brownfield
 7  designation, and it increases the limited brownfield area
    state loan guaranty for redevelopment projects that create
 8  affordable housing.

 9  

10  

11  

12  

13  

14  

15  

16  

17  

18  

19  

20  

21  

22  

23  

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26  

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31  

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