| 1 | A bill to be entitled |
| 2 | An act relating to the North Okaloosa Fire District, |
| 3 | Okaloosa County; chapter 2001-333, Laws of Florida; |
| 4 | authorizing the elected board of commissioners to levy and |
| 5 | assess ad valorem taxes and non-ad valorem assessments on |
| 6 | all taxable property in the district; providing for |
| 7 | procedures for the levy and collection of non-ad valorem |
| 8 | assessments; providing for a referendum; providing an |
| 9 | effective date. |
| 10 |
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| 11 | Be It Enacted by the Legislature of the State of Florida: |
| 12 |
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| 13 | Section 1. Sections 6 and 7 of section 2 of chapter 2001- |
| 14 | 333, Laws of Florida, are amended to read: |
| 15 | Section 6. Financial matters.-- |
| 16 | (1) AD VALOREM TAXES.--The elected board of commissioners |
| 17 | may levy and assess ad valorem taxes on all taxable property in |
| 18 | the district to construct, operate, and maintain district |
| 19 | facilities and services; to pay the principal of, and interest |
| 20 | on, general obligation bonds of the district; and to provide for |
| 21 | any sinking or other funds established in connection with such |
| 22 | bonds. An ad valorem tax levied by the board for operating |
| 23 | purposes, exclusive of debt service on bonds, may not exceed |
| 24 | 3.75 mills. The levy of ad valorem taxes pursuant to this |
| 25 | section must be approved by referendum called by the board. |
| 26 | Nothing in this act shall require a referendum on the levy of ad |
| 27 | valorem taxes in the amount as previously authorized by special |
| 28 | act, general law of local application, or county ordinance |
| 29 | approved by referendum. Such tax shall be assessed, levied, and |
| 30 | collected as provided in chapter 200, Florida Statutes. The levy |
| 31 | of ad valorem taxes approved by referendum shall be reported |
| 32 | within 60 days after the vote to the Department of Community |
| 33 | Affairs. |
| 34 | (2) NON-AD VALOREM ASSESSMENTS.--The elected board of |
| 35 | commissioners may levy non-ad valorem assessments to provide |
| 36 | funds for the purposes of the district. The rate of such |
| 37 | assessments must be fixed by resolution of the board pursuant to |
| 38 | the procedures contained herein. Non-ad valorem assessment rates |
| 39 | set by the board may exceed the maximum rates established by |
| 40 | this or any prior special act, any county ordinance, the |
| 41 | previous year's resolution, or a referendum in an amount not to |
| 42 | exceed the average annual growth rate in Florida personal income |
| 43 | over the previous 5 years. Non-ad valorem assessment rate |
| 44 | increases within the personal income threshold are deemed to be |
| 45 | within the maximum rate authorized by law at the time of initial |
| 46 | imposition. Proposed non-ad valorem assessment increases that |
| 47 | exceed the rate set the previous fiscal year or the rate |
| 48 | previously set by special act or county ordinance, whichever is |
| 49 | more recent, by more than the average annual growth rate in |
| 50 | Florida personal income over the last 5 years must be approved |
| 51 | by referendum of the electors of the district. Non-ad valorem |
| 52 | assessments shall be imposed, collected, and enforced pursuant |
| 53 | to section 7. The board may levy a non-ad valorem assessment on |
| 54 | taxable property within the district. The initial schedule shall |
| 55 | be as follows: $10 for 5 or less acres of vacant land; an |
| 56 | additional $2 per acre for each acre or portion thereof up to a |
| 57 | maximum of $70 for 35 acres or more; $75 for a single-family |
| 58 | residence; $94 for special commercial property; $188 for all |
| 59 | other commercial property; and $250 for trailer parks from 2 to |
| 60 | 9 units and an additional $200 for each 10 trailers or portion |
| 61 | thereof. These amounts may be increased as provided by statute |
| 62 | or by 3 percent per annum, whichever provides greater revenue to |
| 63 | the district. If the rate increase is to be greater than the |
| 64 | amount provided in the statute, the increase must be approved by |
| 65 | a unanimous vote of the board. The non-ad valorem assessment |
| 66 | authorized by this section shall become a lien on the property |
| 67 | so assessed until paid. If the assessment lien becomes |
| 68 | delinquent, it shall be subject to the same penalties, charges, |
| 69 | and fees for enforcement and collection as county non-ad valorem |
| 70 | assessments and shall be enforced and collected as provided by |
| 71 | law, including attorney fees. The district's non-ad valorem |
| 72 | assessments shall be a first lien superior in dignity to all |
| 73 | other liens except liens for county ad valorem taxes. The board |
| 74 | may accept gifts and donations and may carry on community |
| 75 | projects for fundraising purposes. The fiscal year of the |
| 76 | district shall run from October 1 until September 30 of the |
| 77 | following year. |
| 78 | Section 7. Procedures for the levy and collection of non- |
| 79 | ad valorem assessments.-- |
| 80 | (1) The district may provide for the levy of non-ad |
| 81 | valorem assessments under this act on the lands and real estate |
| 82 | benefited by the exercise of the powers authorized by this act, |
| 83 | or any part thereof, for all or any part of the cost thereof. In |
| 84 | addition to the provisions set forth under this act, the |
| 85 | district shall also be entitled to exercise all other rights and |
| 86 | powers regarding the levy and collection of additional non-ad |
| 87 | valorem assessments as provided for under chapter 191, Florida |
| 88 | Statutes. |
| 89 | (2) The initial non-ad valorem schedule shall be as |
| 90 | follows: $10.95 for 5 or less acres of vacant land, an |
| 91 | additional $2.19 per acre for each acre or portion thereof up to |
| 92 | a maximum of $76.65 for 35 acres or more; $82.13 for a single- |
| 93 | family residence; $102.93 for special commercial property; |
| 94 | $205.87 for all other commercial property; and $273.75 for |
| 95 | trailer parks from 2 to 9 units and an additional $219.00 for |
| 96 | each 10 trailers or portion thereof. These amounts may be |
| 97 | increased as provided by general law or by 3 percent per annum, |
| 98 | whichever provides greater revenue to the district. If the rate |
| 99 | increase is to be greater than the amount provided in the |
| 100 | general law, the increase must be approved by a unanimous vote |
| 101 | of the board. The non-ad valorem assessment authorized by this |
| 102 | section shall become a lien on the property so assessed until |
| 103 | paid. If the assessment lien becomes delinquent, it shall be |
| 104 | subject to the same penalties, charges, and fees for enforcement |
| 105 | and collection as county non-ad valorem assessments and shall be |
| 106 | enforced and collected as provided by law, including attorney |
| 107 | fees. The district's non-ad valorem assessments shall be a first |
| 108 | lien superior in dignity to all other liens except liens for |
| 109 | county ad valorem taxes. The board may accept gifts and |
| 110 | donations and may carry on community projects for fundraising |
| 111 | purposes. |
| 112 | (3) The rate of assessment shall be fixed by resolution of |
| 113 | the board of commissioners each year. |
| 114 | (4) The non-ad valorem assessment amounts as established |
| 115 | under subsection (2) shall be subject to annual increases, as |
| 116 | may be approved by the board of commissioners as provided for in |
| 117 | section 6(2). |
| 118 | (5) The board of commissioners may adopt by resolution the |
| 119 | current tax assessment and collection roll compiled and prepared |
| 120 | by the tax assessor of Okaloosa County, and may adopt a |
| 121 | resolution fixing the levy on each lot or parcel of land subject |
| 122 | to taxation in the district or may, at its discretion, prepare |
| 123 | or cause to be prepared an assessment and collection roll |
| 124 | setting forth a description of each lot or parcel of land |
| 125 | subject to taxation in the district together with the amount of |
| 126 | assessment fixed by resolution, each year, and deliver the roll |
| 127 | to the tax assessor for collection. All assessments shall be |
| 128 | made against the land subject to such assessments and the roll |
| 129 | shall set forth the names of the respective owners of such |
| 130 | lands. |
| 131 | (6) Any property owner in the district shall have the |
| 132 | right to file a protest against the proposed assessments and the |
| 133 | amount or rate thereof and to appear before the board in support |
| 134 | of such protest at an open meeting or meetings that shall be |
| 135 | held to hear and consider such protests and make adjustments to |
| 136 | the roll. |
| 137 | (7) Immediately after the adjustment period, the board of |
| 138 | commissioners shall adopt a resolution fixing the rate of |
| 139 | special assessment and shall note the amount of the levy against |
| 140 | each parcel of property described in the tax roll and shall |
| 141 | transmit the tax roll and a certified copy of the resolution to |
| 142 | the county tax assessor each year. It shall be the duty of the |
| 143 | tax collector of Okaloosa County to include in the county tax |
| 144 | roll the assessments made by the board of commissioners of the |
| 145 | district and to collect such assessments according to the |
| 146 | assessment roll and deliver the proceeds of such collection, |
| 147 | less the statutory fee, monthly to the board of commissioners, |
| 148 | taking the board's receipts for such funds. The tax collector |
| 149 | shall, upon delivery of such funds to the board of |
| 150 | commissioners, furnish the board with a description of the lands |
| 151 | for which such payments are made. |
| 152 | (8) Such special assessments shall be a lien upon the land |
| 153 | so assessed along with county taxes until paid and, if the same |
| 154 | become delinquent, shall be considered a part of the county tax, |
| 155 | subject to the same penalties, charges, fees, and remedies for |
| 156 | enforcement and collection, and shall be enforced and collected |
| 157 | as provided by law. |
| 158 | (9) Such special assessments shall be of equal benefit to |
| 159 | all property with fire protection being provided by the North |
| 160 | Okaloosa Fire District pursuant to the provisions of this act. |
| 161 | (10) The fiscal year for the district shall be from |
| 162 | October 1 to September 30 of each year. Taxes; collection.--The |
| 163 | Board of Fire Commissioners shall notify the Okaloosa County |
| 164 | Property Appraiser annually of assessments that the board has |
| 165 | imposed on each parcel of property within the district, and the |
| 166 | property appraiser shall include these taxes in the notice of |
| 167 | proposed property taxes and adopted non-ad valorem assessments |
| 168 | for the properties within the district. |
| 169 | Section 2. This act shall take effect only upon its |
| 170 | approval by a majority vote of those qualified electors of the |
| 171 | district voting in a referendum election to be called by the |
| 172 | Board of Fire Commissioners of the North Okaloosa Fire District |
| 173 | and to be held within 2 years after the date this section |
| 174 | becomes a law, in accordance with the provisions of law relating |
| 175 | to elections currently in force, except that this section shall |
| 176 | take effect upon becoming a law. |