| 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, as |
| 4 | amended; authorizing the elected board of commissioners to |
| 5 | levy and assess ad valorem taxes and non-ad valorem |
| 6 | assessments on all taxable property in the district; |
| 7 | providing for procedures for the levy and collection of |
| 8 | non-ad valorem assessments; providing for a referendum; |
| 9 | providing an 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 construct, |
| 36 | operate, and maintain district facilities and services. The rate |
| 37 | of such assessments must be fixed by resolution of the board |
| 38 | pursuant to the procedures contained herein. Non-ad valorem |
| 39 | assessment rates set by the board may exceed the maximum rates |
| 40 | established by this or any prior special act, any county |
| 41 | ordinance, the previous year's resolution, or a referendum in an |
| 42 | amount not to exceed the average annual growth rate in Florida |
| 43 | personal income over the previous 5 years. Non-ad valorem |
| 44 | assessment rate increases within the personal income threshold |
| 45 | are deemed to be within the maximum rate authorized by law at |
| 46 | the time of initial imposition. Proposed non-ad valorem |
| 47 | assessment increases that exceed the rate set the previous |
| 48 | fiscal year or the rate previously set by special act or county |
| 49 | ordinance, whichever is more recent, by more than the average |
| 50 | annual growth rate in Florida personal income over the last 5 |
| 51 | years, or the first time levy of non-ad valorem assessments in a |
| 52 | district, must be approved by referendum of the electors of the |
| 53 | district. Non-ad valorem assessments shall be imposed, |
| 54 | collected, and enforced pursuant to section 7. The board may |
| 55 | levy a non-ad valorem assessment on taxable property within the |
| 56 | district. The initial schedule shall be as follows: $10 for 5 or |
| 57 | less acres of vacant land; an additional $2 per acre for each |
| 58 | acre or portion thereof up to a maximum of $70 for 35 acres or |
| 59 | more; $75 for a single-family residence; $94 for special |
| 60 | commercial property; $188 for all other commercial property; and |
| 61 | $250 for trailer parks from 2 to 9 units and an additional $200 |
| 62 | for each 10 trailers or portion thereof. These amounts may be |
| 63 | increased as provided by statute or by 3 percent per annum, |
| 64 | whichever provides greater revenue to the district. If the rate |
| 65 | increase is to be greater than the amount provided in the |
| 66 | statute, the increase must be approved by a unanimous vote of |
| 67 | the board. The non-ad valorem assessment authorized by this |
| 68 | section shall become a lien on the property so assessed until |
| 69 | paid. If the assessment lien becomes delinquent, it shall be |
| 70 | subject to the same penalties, charges, and fees for enforcement |
| 71 | and collection as county non-ad valorem assessments and shall be |
| 72 | enforced and collected as provided by law, including attorney |
| 73 | fees. The district's non-ad valorem assessments shall be a first |
| 74 | lien superior in dignity to all other liens except liens for |
| 75 | county ad valorem taxes. The board may accept gifts and |
| 76 | donations and may carry on community projects for fundraising |
| 77 | purposes. The fiscal year of the district shall run from October |
| 78 | 1 until September 30 of the following year. |
| 79 | Section 7. Procedures for the levy and collection of non- |
| 80 | ad valorem assessments.-- |
| 81 | (1) The district may provide for the levy of non-ad |
| 82 | valorem assessments under this act on the lands and real estate |
| 83 | benefited by the exercise of the powers authorized by this act, |
| 84 | or any part thereof, for all or any part of the cost thereof. In |
| 85 | addition to the provisions set forth under this act, the |
| 86 | district shall also be entitled to exercise all other rights and |
| 87 | powers regarding the levy and collection of additional non-ad |
| 88 | valorem assessments as provided for under chapter 191, Florida |
| 89 | Statutes. |
| 90 | (2) The initial non-ad valorem schedule shall be as |
| 91 | follows: $10.95 for 5 or less acres of vacant land, an |
| 92 | additional $2.19 per acre for each acre or portion thereof up to |
| 93 | a maximum of $76.65 for 35 acres or more; $82.13 for a single- |
| 94 | family residence; $102.93 for special commercial property; |
| 95 | $205.87 for all other commercial property; and $273.75 for |
| 96 | trailer parks from 2 to 9 units and an additional $219.00 for |
| 97 | each 10 trailers or portion thereof. These amounts may be |
| 98 | increased as provided by general law or by 3 percent per annum, |
| 99 | whichever provides greater revenue to the district. If the rate |
| 100 | increase is to be greater than the amount provided in the |
| 101 | general law, the increase must be approved by a unanimous vote |
| 102 | of the board. The non-ad valorem assessment authorized by this |
| 103 | section shall become a lien on the property so assessed until |
| 104 | paid. If the assessment lien becomes delinquent, it shall be |
| 105 | subject to the same penalties, charges, and fees for enforcement |
| 106 | and collection as county non-ad valorem assessments and shall be |
| 107 | enforced and collected as provided by law, including attorney |
| 108 | fees. The district's non-ad valorem assessments shall be a first |
| 109 | lien superior in dignity to all other liens except liens for |
| 110 | county ad valorem taxes. The board may accept gifts and |
| 111 | donations and may carry on community projects for fundraising |
| 112 | purposes. |
| 113 | (3) The rate of assessment shall be fixed by resolution of |
| 114 | the board of commissioners each year. |
| 115 | (4) The non-ad valorem assessment amounts as established |
| 116 | under subsection (2) shall be subject to annual increases, as |
| 117 | may be approved by the board of commissioners as provided for in |
| 118 | section 6(2). |
| 119 | (5) The board of commissioners may adopt by resolution the |
| 120 | current tax assessment and collection roll compiled and prepared |
| 121 | by the property appraiser of Okaloosa County or may, at its |
| 122 | discretion, prepare or cause to be prepared an assessment and |
| 123 | collection roll setting forth a description of each lot or |
| 124 | parcel of land subject to taxation in the district and deliver |
| 125 | the roll, which shall contain the names of the respective owners |
| 126 | of such lands, to the tax collector for collection. |
| 127 | (6) Any property owner in the district shall have the |
| 128 | right to file a protest against the proposed assessments and the |
| 129 | amount or rate thereof and to appear before the board in support |
| 130 | of such protest at an open meeting or meetings that shall be |
| 131 | held to hear and consider such protests and make adjustments to |
| 132 | the roll. |
| 133 | (7) Immediately after the adjustment period, the board of |
| 134 | commissioners shall adopt a resolution fixing the rate of |
| 135 | special assessment and shall note the amount of the levy against |
| 136 | each parcel of property described in the tax roll and shall |
| 137 | transmit the tax roll and a certified copy of the resolution to |
| 138 | the tax collector each year. The tax collector of Okaloosa |
| 139 | County shall include in the county tax roll the assessments made |
| 140 | by the board of commissioners of the district, collect such |
| 141 | assessments, and deliver the proceeds, less the statutory fee, |
| 142 | to the board of commissioners, pursuant to section 197.3632, |
| 143 | Florida Statutes. |
| 144 | (8) Such special assessments shall be a lien upon the land |
| 145 | so assessed along with county taxes until paid and, if the same |
| 146 | become delinquent, shall be considered a part of the county tax, |
| 147 | subject to the same penalties, charges, fees, and remedies for |
| 148 | enforcement and collection, and shall be enforced and collected |
| 149 | as provided by law. |
| 150 | (9) Such special assessments shall be of equal benefit to |
| 151 | all property with fire protection being provided by the North |
| 152 | Okaloosa Fire District pursuant to the provisions of this act. |
| 153 | (10) The fiscal year for the district shall be from |
| 154 | October 1 to September 30 of each year. Taxes; collection.--The |
| 155 | Board of Fire Commissioners shall notify the Okaloosa County |
| 156 | Property Appraiser annually of assessments that the board has |
| 157 | imposed on each parcel of property within the district, and the |
| 158 | property appraiser shall include these taxes in the notice of |
| 159 | proposed property taxes and adopted non-ad valorem assessments |
| 160 | for the properties within the district. |
| 161 | Section 2. This act shall take effect only upon its |
| 162 | approval by a majority vote of those qualified electors of the |
| 163 | district voting in a referendum election to be called by the |
| 164 | Board of Fire Commissioners of the North Okaloosa Fire District |
| 165 | and to be held within 2 years after the date this section |
| 166 | becomes a law, in accordance with the provisions of law relating |
| 167 | to elections currently in force, except that this section shall |
| 168 | take effect upon becoming a law. |