HB 481

1
A bill to be entitled
2An act relating to use of school district millage;
3amending ss. 200.065 and 1011.71, F.S.; expanding
4authorized school board millage levy funding to include
5payment of premiums for property and casualty insurance
6necessary to insure school district educational plants;
7limiting expenditures of operating revenues; providing an
8effective date.
9
10Be It Enacted by the Legislature of the State of Florida:
11
12     Section 1.  Paragraph (a) of subsection (9) of section
13200.065, Florida Statutes, is amended to read:
14     200.065  Method of fixing millage.--
15     (9)(a)  In addition to the notice required in subsection
16(3), a district school board shall publish a second notice of
17intent to levy additional taxes under s. 1011.71(2). Such notice
18shall specify the projects or number of school buses anticipated
19to be funded by such additional taxes and shall be published in
20the size, within the time periods, adjacent to, and in
21substantial conformity with the advertisement required under
22subsection (3). The projects shall be listed in priority within
23each category as follows: construction and remodeling;
24maintenance, renovation, and repair; motor vehicle purchases;
25new and replacement equipment; payments for educational
26facilities and sites due under a lease-purchase agreement;
27payments for renting and leasing educational facilities and
28sites; payments of loans approved pursuant to ss. 1011.14 and
291011.15; payment of costs of compliance with environmental
30statutes and regulations; payment of premiums for property and
31casualty insurance necessary to insure the educational plants of
32the school district; payment of costs of leasing relocatable
33educational facilities; and payments to private entities to
34offset the cost of school buses pursuant to s. 1011.71(2)(i).
35The additional notice shall be in the following form, except
36that if the district school board is proposing to levy the same
37millage under s. 1011.71(2) which it levied in the prior year,
38the words "continue to" shall be inserted before the word
39"impose" in the first sentence, and except that the second
40sentence of the second paragraph shall be deleted if the
41district is advertising pursuant to paragraph (3)(e):
42
43
NOTICE OF TAX FOR SCHOOL
44
CAPITAL OUTLAY
45
46     The   (name of school district)   will soon consider a
47measure to impose a   (number)   mill property tax for the
48capital outlay projects listed herein.
49     This tax is in addition to the school board's proposed tax
50of   (number)   mills for operating expenses and is proposed
51solely at the discretion of the school board. THE PROPOSED
52COMBINED SCHOOL BOARD TAX INCREASE FOR BOTH OPERATING EXPENSES
53AND CAPITAL OUTLAY IS SHOWN IN THE ADJACENT NOTICE.
54     The capital outlay tax will generate approximately $  
55(amount)  , to be used for the following projects:
56
57
(list of capital outlay projects)
58
59     All concerned citizens are invited to a public hearing to
60be held on   (date and time)   at   (meeting place)  .
61     A DECISION on the proposed CAPITAL OUTLAY TAXES will be
62made at this hearing.
63     Section 2.  Paragraph (j) is added to subsection (2) of
64section 1011.71, Florida Statutes, and paragraph (a) of
65subsection (5) of that section is amended, to read:
66     1011.71  District school tax.--
67     (2)  In addition to the maximum millage levy as provided in
68subsection (1), each school board may levy not more than 2 mills
69against the taxable value for school purposes to fund:
70     (j)  Payment of premiums for property and casualty
71insurance necessary to insure the educational plants of the
72school district.
73
74Violations of these expenditure provisions shall result in an
75equal dollar reduction in the Florida Education Finance Program
76(FEFP) funds for the violating district in the fiscal year
77following the audit citation.
78     (5)(a)  It is the intent of the Legislature that, by July
791, 2003, revenue generated by the millage levy authorized by
80subsection (2) should be used only for the costs of
81construction, renovation, remodeling, maintenance, and repair of
82the educational plant; for the purchase, lease, or lease-
83purchase of equipment, educational plants, and construction
84materials directly related to the delivery of student
85instruction; for the rental or lease of existing buildings, or
86space within existing buildings, originally constructed or used
87for purposes other than education, for conversion to use as
88educational facilities; for payment of premiums for property and
89casualty insurance necessary to insure the educational plants of
90the school district; for the opening day collection for the
91library media center of a new school; for the purchase, lease-
92purchase, or lease of school buses or the payment to a private
93entity to offset the cost of school buses pursuant to paragraph
94(2)(i); and for servicing of payments related to certificates of
95participation issued for any purpose prior to the effective date
96of this act. Costs associated with the lease-purchase of
97equipment, educational plants, and school buses may include the
98issuance of certificates of participation on or after the
99effective date of this act and the servicing of payments related
100to certificates so issued. For purposes of this section,
101"maintenance and repair" is defined in s. 1013.01. Each year
102operating revenues are made available through the payment of
103property and casualty insurance premiums from revenues generated
104under this subsection or subsection (2), such operating revenues
105may be expended only for nonrecurring operational expenditures
106of the school district.
107
108A district that violates these expenditure restrictions shall
109have an equal dollar reduction in funds appropriated to the
110district under s. 1011.62 in the fiscal year following the audit
111citation. The expenditure restrictions do not apply to any
112school district that certifies to the Commissioner of Education
113that all of the district's instructional space needs for the
114next 5 years can be met from capital outlay sources that the
115district reasonably expects to receive during the next 5 years
116or from alternative scheduling or construction, leasing,
117rezoning, or technological methodologies that exhibit sound
118management.
119     Section 3.  This act shall take effect July 1, 2006.


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