Senate Bill sb1196e2

    CS for CS for SB 1196                         Second Engrossed



  1                      A bill to be entitled

  2         An act relating to impact fees; creating s.

  3         163.31801, F.S.; creating the "Florida Impact

  4         Fee Act"; providing legislative intent;

  5         requiring that an impact fee meet certain

  6         specified requirements concerning calculation

  7         of the fee, accounting for revenues and

  8         expenditures, provision of notice, and

  9         collection of administrative costs; requiring

10         inclusion of an affidavit certifying compliance

11         with the act in certain audits of financial

12         statements of a local government entity or a

13         school board provided to the Auditor General;

14         providing an effective date.

15  

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

17  

18         Section 1.  Section 163.31801, Florida Statutes, is

19  created to read:

20         163.31801  Impact fees; short title; intent;

21  definitions; ordinances levying impact fees.--

22         (1)  This section may be cited as the "Florida Impact

23  Fee Act."

24         (2)  The Legislature finds that impact fees are an

25  important source of revenue for a local government to use in

26  funding the infrastructure necessitated by new growth. The

27  Legislature further finds that impact fees are an outgrowth of

28  the home rule power of a local government to provide certain

29  services within its jurisdiction. Due to the growth of impact

30  fee collections and local governments' reliance on impact

31  fees, it is the intent of the Legislature to ensure that, when


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    CS for CS for SB 1196                         Second Engrossed



 1  a county or municipality adopts an impact fee by ordinance or

 2  a special district adopts an impact fee by resolution, the

 3  governing authority complies with this section.

 4         (3)  An impact fee adopted by ordinance of a county or

 5  municipality or by resolution of a special district must, at

 6  minimum:

 7         (a)  Require that the calculation of the impact fee be

 8  based on the most recent and localized data.

 9         (b)  Provide for accounting and reporting of impact fee

10  collections and expenditures. If a local governmental entity

11  imposes an impact fee to address its infrastructure needs, the

12  entity shall account for the revenues and expenditures of such

13  impact fee in a separate accounting fund.

14         (c)  Limit administrative charges for the collection of

15  impact fees to actual costs.

16         (d)  Require that notice be provided no less than 90

17  days before the effective date of an ordinance or resolution

18  imposing a new or amended impact fee.

19         (4)  Audits of financial statements of local

20  governmental entities and district school boards which are

21  performed by a certified public accountant pursuant to s.

22  218.39 and submitted to the Auditor General must include an

23  affidavit signed by the chief financial officer of the local

24  governmental entity or district school board stating that the

25  local governmental entity or district school board has

26  complied with this section.

27         Section 2.  This act shall take effect July 1, 2006.

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