| 1 | A bill to be entitled |
| 2 | An act relating to the South Broward Drainage District, |
| 3 | Broward County; amending chapter 98-524, Laws of Florida; |
| 4 | authorizing the board to levy and collect an annual ad |
| 5 | valorem tax upon all taxable property within the district; |
| 6 | amending the amount for which advertisement for bids is |
| 7 | required for the procurement by the district of |
| 8 | contractual services and purchase of goods, supplies, and |
| 9 | materials to comply with state statutory requirements; |
| 10 | repealing section 42 of section 2 of chapter 98-524, Laws |
| 11 | of Florida, relating to the maintenance tax; providing for |
| 12 | a referendum; providing severability; providing an |
| 13 | effective date. |
| 14 |
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| 15 | Be It Enacted by the Legislature of the State of Florida: |
| 16 |
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| 17 | Section 1. Subsection (10) of section 13 and sections 41, |
| 18 | 43, and 44 of section 2 of chapter 98-524, Laws of Florida, are |
| 19 | amended to read: |
| 20 | Section 13. Powers.--The district shall have, and the |
| 21 | board may exercise, any or all of the following powers: |
| 22 | (10) To levy assess and impose upon all of the taxable |
| 23 | property lands in the district an annual ad valorem taxes |
| 24 | drainage tax, an administrative tax, and a maintenance tax as |
| 25 | hereinafter provided. |
| 26 | Section 41. Ad valorem Operation and administrative |
| 27 | tax.--To carry on the business of the district, to implement |
| 28 | capital improvements, and to pay the administrative and |
| 29 | operational costs thereof, and to maintain and preserve the |
| 30 | drainage improvements of the district, and in addition to any |
| 31 | other tax or assessment authorized to be levied, the district is |
| 32 | authorized to levy an ad valorem a tax on all taxable property |
| 33 | the lands within the district as determined by the board for |
| 34 | said purposes purpose. Such ad valorem tax shall be evidenced to |
| 35 | and certified by the board of supervisors each year to the |
| 36 | property appraiser, shall be entered by the property appraiser |
| 37 | on the county tax rolls, and shall be collected by the revenue |
| 38 | collector in the same manner and time as county taxes and the |
| 39 | proceeds therefrom paid to the district. Until paid, the tax |
| 40 | shall be a lien on the property against which assessed and shall |
| 41 | be enforceable in like manner as county taxes. The amount of |
| 42 | said ad valorem tax shall be determined by the board based upon |
| 43 | a report of the chief engineer or director and assessed by the |
| 44 | board upon such taxable property, which may be all of the |
| 45 | taxable property within the district benefited by the operation, |
| 46 | administration, and maintenance thereof. |
| 47 | Section 43. Taxation and enforcement of taxes.-- |
| 48 | (1) Commencing with the fiscal year beginning October 1, |
| 49 | 2007, the board of supervisors of the district is authorized to |
| 50 | levy the aforestated ad valorem tax on all taxable property |
| 51 | within the district, up to and including 5 mills per dollar of |
| 52 | assessed valuation. In the absence of any contrary action of the |
| 53 | board of supervisors as herein provided, the tax rate for each |
| 54 | calendar year shall be at the maximum provided herein. |
| 55 | (2) Such taxes as provided herein and as may be determined |
| 56 | necessary by the board of supervisors shall be certified to the |
| 57 | property appraiser of Broward County by the board of supervisors |
| 58 | of the South Broward Drainage District, shall be placed upon the |
| 59 | tax rolls of Broward County by the property appraiser, and shall |
| 60 | be collected by the revenue collector of Broward County, as now |
| 61 | provided by law, and such taxes so levied shall become a lien |
| 62 | under the law against the taxable property within the boundaries |
| 63 | of the South Broward Drainage District and shall be enforceable |
| 64 | under the laws of this state pertaining to the South Broward |
| 65 | Drainage District. |
| 66 | (3) The manner and basis for taxation for the fiscal year |
| 67 | 2006-2007 shall be the same as existed for the South Broward |
| 68 | Drainage District prior to the enactment of this act. |
| 69 | (4)(1) The collection and enforcement of all taxes levied |
| 70 | by the district shall be at the same time and in the like manner |
| 71 | as county taxes and the provisions of the Florida Statutes |
| 72 | relating to the sale of lands for unpaid and delinquent county |
| 73 | taxes, the issuance, sale, and delivery of tax certificates for |
| 74 | such unpaid and delinquent county taxes, the redemption thereof, |
| 75 | the issuance to individuals of tax deeds based thereon, and all |
| 76 | other procedures in connection therewith shall be applicable to |
| 77 | the district to the same extent as if said statutory provisions |
| 78 | were expressly set forth herein. All taxes shall be subject to |
| 79 | the same discounts as county taxes. |
| 80 | (5) The ad valorem tax provided for herein shall be in |
| 81 | addition to county and municipal ad valorem taxes provided for |
| 82 | by law. |
| 83 | (6) The district shall have no authority to levy ad |
| 84 | valorem taxes as provided herein unless such authority has been |
| 85 | approved in a referendum by a majority vote of the electors |
| 86 | residing in the district voting on the question. |
| 87 | (2) The provisions of subsection (1) shall not be |
| 88 | applicable if the board has determined to levy and collect taxes |
| 89 | under section 40(2). |
| 90 | Section 44. When unpaid tax is delinquent; penalty.-- |
| 91 | (1) All taxes provided for in this act shall become |
| 92 | delinquent and bear penalties on the amount of said taxes in the |
| 93 | same manner as county taxes. |
| 94 | (2) The provisions of subsection (1) shall not be |
| 95 | applicable if the board has determined to levy and collect taxes |
| 96 | under section 40(2). |
| 97 | Section 2. Subsection (1) of section 53 of section 2 of |
| 98 | chapter 98-524, Laws of Florida, is amended to read: |
| 99 | Section 53. Procurement of contractual services and |
| 100 | purchase of goods, supplies, and materials.-- |
| 101 | (1) All contracts let by the board for professional |
| 102 | architectural, engineering, landscape architectural, or land |
| 103 | surveying services for any project authorized by chapter 98-524, |
| 104 | Laws of Florida, as amended, this act shall be in compliance |
| 105 | with section s. 287.055, Florida Statutes, as amended. Except as |
| 106 | stated herein and as provided by section s. 287.055, Florida |
| 107 | Statutes, as amended, no contract shall be let by the board for |
| 108 | the construction or maintenance of any improvements authorized |
| 109 | under chapter 98-524, Laws of Florida, as amended this act, nor |
| 110 | shall any goods, supplies, or materials be purchased, when the |
| 111 | amount thereof to be paid by the district shall exceed the |
| 112 | threshold amount provided in section 287.017(1), Florida |
| 113 | Statutes, as amended, for CATEGORY TWO $10,000, unless notice of |
| 114 | bids shall be advertised once a week for 2 consecutive weeks in |
| 115 | a newspaper in general circulation in Broward County, and in |
| 116 | each case the bid of the lowest responsible bidder shall be |
| 117 | accepted, unless all bids are rejected because the bids are too |
| 118 | high. The board may require the bidders to furnish bond with |
| 119 | responsible surety to be approved by the board. Nothing in this |
| 120 | section shall prevent the board from undertaking and performing |
| 121 | the construction, operation, and maintenance of any project, |
| 122 | facility, or improvements authorized under chapter 98-524, Laws |
| 123 | of Florida, as amended, this act by the employment of labor, |
| 124 | material, and machinery. |
| 125 | Section 3. Section 42 of section 2 of chapter 98-524, Laws |
| 126 | of Florida, is repealed. |
| 127 | Section 4. A certified copy of this act shall be recorded |
| 128 | in the Broward County Public Records by the South Broward |
| 129 | Drainage District. |
| 130 | Section 5. In accordance with the requirements of section |
| 131 | 101.161, Florida Statutes, and section 7 of this act, the |
| 132 | Broward County Supervisor of Elections shall place the title and |
| 133 | substance of the referendum on the ballot as follows: |
| 134 |
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| 135 | CHANGE THE SOUTH BROWARD DRAINAGE DISTRICT'S METHOD OF TAXATION |
| 136 | TO AD VALOREM TAX UPON TAXABLE PROPERTY |
| 137 |
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| 138 | Shall the South Broward Drainage District's method of taxation |
| 139 | be changed from assessment per acre/unit to ad valorem tax upon |
| 140 | taxable property, at a rate not to exceed 5 mills? |
| 141 |
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| 142 | _____ Yes |
| 143 | _____ No |
| 144 |
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| 145 | Section 6. If any provision of this act or the application |
| 146 | thereof to any person or circumstance is held invalid, the |
| 147 | invalidity shall not affect other provisions or applications of |
| 148 | the act which can be given effect without the invalid provision |
| 149 | or application, and to this end the provisions of this act are |
| 150 | declared severable. |
| 151 | Section 7. This act shall take effect upon becoming a law, |
| 152 | except that sections 1 and 3 shall take effect only upon their |
| 153 | approval by a majority vote of those qualified electors of the |
| 154 | South Broward Drainage District voting in a referendum held in |
| 155 | conjunction with the November 7, 2006, general election by the |
| 156 | Broward County Supervisor of Elections in accordance with the |
| 157 | provisions of law relating to elections currently in force and |
| 158 | this act. |