| 1 | Representative Boyd offered the following: |
| 2 |
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| 3 | Amendment (with title amendment) |
| 4 | Between lines 102 and 103 insert: |
| 5 | Section 2. Subsection (4) of section 704.06, Florida |
| 6 | Statutes, is amended to read: |
| 7 | 704.06 Conservation easements; creation; acquisition; |
| 8 | enforcement.-- |
| 9 | (4) Conservation easements shall run with the land and be |
| 10 | binding on all subsequent owners of the servient estate. |
| 11 | Notwithstanding the provisions of s. 197.552, all provisions of |
| 12 | a conservation easement shall survive and are enforceable after |
| 13 | the issuance of a tax deed. No conservation easement shall be |
| 14 | unenforceable on account of lack of privity of contract or lack |
| 15 | of benefit to particular land or on account of the benefit being |
| 16 | assignable. Conservation easements may be enforced by injunction |
| 17 | or proceeding in equity or at law, and shall entitle the holder |
| 18 | to enter the land in a reasonable manner and at reasonable times |
| 19 | to assure compliance. A conservation easement may be released |
| 20 | by the holder of the easement to the holder of the fee even |
| 21 | though the holder of the fee may not be a governmental body or a |
| 22 | charitable corporation or trust. |
| 23 | Section 3. Tax increment financing for conservation |
| 24 | lands.-- |
| 25 | (1) Two or more counties, or a combination of at least one |
| 26 | county and one or more municipalities, may establish, through an |
| 27 | interlocal agreement, a tax increment area for conservation |
| 28 | lands. The interlocal agreement, at a minimum, must: |
| 29 | (a) Identify the geographic boundaries of the tax |
| 30 | increment area; |
| 31 | (b) Identify the real property to be acquired as |
| 32 | conservation land within the tax increment area; |
| 33 | (c) Establish the percentage of tax increment financing |
| 34 | for each jurisdiction in the tax increment area; |
| 35 | (d) Identify the governing body of the jurisdiction that |
| 36 | will administer a separate reserve account in which the tax |
| 37 | increment will be deposited; |
| 38 | (e) Require that any tax increment revenues not used to |
| 39 | purchase conservation lands by a date certain be refunded to the |
| 40 | parties to the interlocal agreement. Any refund shall be |
| 41 | proportionate to the parties' payment of tax increment revenues |
| 42 | into the separate reserve account; |
| 43 | (f) Provide for an annual audit of the separate reserve |
| 44 | account; |
| 45 | (g) Designate an entity to hold title to any conservation |
| 46 | lands purchased using the tax increment revenues; |
| 47 | (h) Provide for a continuing management plan for the |
| 48 | conservation lands; and |
| 49 | (i) Identify the entity that will manage these |
| 50 | conservation lands. |
| 51 | (2) The water management district in which conservation |
| 52 | lands proposed for purchase under this section are located may |
| 53 | also enter into the interlocal agreement if the district |
| 54 | provides any funds for the purchase of the conservation lands. |
| 55 | The water management districts may only use ad valorem tax |
| 56 | revenues for agreements described within this section. |
| 57 | (3) The governing body of the jurisdiction that will |
| 58 | administer the separate reserve account shall provide |
| 59 | documentation to the Department of Community Affairs identifying |
| 60 | the boundary of the tax increment area. The department shall |
| 61 | determine whether the boundary is appropriate in that property |
| 62 | owners within the boundary will receive a benefit from the |
| 63 | proposed purchase of identified conservation lands. The |
| 64 | department must issue a letter of approval stating that the |
| 65 | establishment of the tax increment area and the proposed |
| 66 | purchases would benefit property owners within the boundary and |
| 67 | serve a public purpose before any tax increment funds are |
| 68 | deposited into the separate reserve account. If the department |
| 69 | fails to provide the required letter within 90 days after |
| 70 | receiving sufficient documentation of the boundary, the |
| 71 | establishment of the area and the proposed purchases are deemed |
| 72 | to provide such benefit and serve a public purpose. |
| 73 | (4) Prior to the purchase of conservation lands under this |
| 74 | section, the Department of Environmental Protection must |
| 75 | determine whether the proposed purchase is sufficient to provide |
| 76 | additional recreational and ecotourism opportunities for |
| 77 | residents in the tax increment area. If the department fails to |
| 78 | provide a letter of approval within 90 days after receipt of the |
| 79 | request for such a letter, the purchase is deemed sufficient to |
| 80 | provide recreation and ecotourism opportunities. |
| 81 | (5) The tax increment authorized under this section shall |
| 82 | be determined annually and may not exceed 95 percent of the |
| 83 | difference in ad valorem taxes as provided in s. 163.387(1)(a), |
| 84 | Florida Statutes. |
| 85 | (6) A separate reserve account must be established for |
| 86 | each tax increment area for conservation lands which is created |
| 87 | under this section. The separate reserve account must be |
| 88 | administered pursuant to the terms of the interlocal agreement. |
| 89 | Tax increment funds allocated to this separate reserve account |
| 90 | shall be used to acquire the real property identified for |
| 91 | purchase in the interlocal agreement. Pursuant to the interlocal |
| 92 | agreement, the governing body of the local government that will |
| 93 | administer the separate reserve account may spend increment |
| 94 | revenues to purchase the real property only if all parties to |
| 95 | the interlocal agreement adopt a resolution approving the |
| 96 | purchase price. |
| 97 | (7) The annual funding of the separate reserve account may |
| 98 | not be less than the increment income of each taxing authority |
| 99 | which is held as provided in the interlocal agreement for the |
| 100 | purchase of conservation lands. |
| 101 | (8) Unless otherwise provided in the interlocal agreement, |
| 102 | a taxing authority that does not pay the tax increment revenues |
| 103 | to the separate reserve account by January 1 shall pay interest |
| 104 | on the amount of unpaid increment revenues equal to 1 percent |
| 105 | for each month that the increment revenue remains outstanding. |
| 106 | (9) The public bodies and taxing authorities listed in s. |
| 107 | 163.387(2)(c), Florida Statutes, and special districts that levy |
| 108 | ad valorem taxes within a tax increment area are exempt from |
| 109 | this section. |
| 110 | (10) Revenue bonds under this section are payable solely |
| 111 | out of revenues pledged to and received by the local government |
| 112 | administering the separate reserve account and deposited into |
| 113 | the separate reserve account. The revenue bonds issued under |
| 114 | this section do not constitute a debt, liability, or obligation |
| 115 | of a public body, the state, or any of the state's political |
| 116 | subdivisions. |
| 117 |
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| 118 | ======= T I T L E A M E N D M E N T ======= |
| 119 | Remove lines 2-10 and insert: |
| 120 | An act relating to conservation; creating part IV of ch. |
| 121 | 369, F.S., entitled "Springs Protection"; providing a |
| 122 | short title; providing legislative findings and intent; |
| 123 | providing definitions; establishing the Florida Springs |
| 124 | Stewardship Task Force; providing for task force |
| 125 | membership and duties; requiring a report to the Governor |
| 126 | and Legislature; providing for assistance and cooperation |
| 127 | from state agencies and local governments; providing for |
| 128 | expiration of the task force; amending s. 704.06, F.S.; |
| 129 | providing that all provisions of a conservation easement |
| 130 | shall survive and remain enforceable after the issuance of |
| 131 | a tax deed; authorizing two or more counties, or a |
| 132 | combination of at least one county and municipality, to |
| 133 | establish a tax increment area for conservation lands by |
| 134 | interlocal agreement; providing requirements for such an |
| 135 | interlocal agreement; requiring that a tax increment be |
| 136 | determined annually; limiting the amount of the tax |
| 137 | increment; requiring the establishment of a separate |
| 138 | reserve account for each tax increment area; providing for |
| 139 | a refund; requiring an annual audit of the separate |
| 140 | reserve account; providing for the administration of the |
| 141 | separate reserve account; providing that the governmental |
| 142 | body that administers the separate reserve account may |
| 143 | spend revenues from the tax increment to purchase real |
| 144 | property only if all parties to the interlocal agreement |
| 145 | adopt a resolution that approves the purchase price; |
| 146 | providing that a water management district may be a party |
| 147 | to the interlocal agreement; requiring certain approvals |
| 148 | from the Department of Environmental Protection and the |
| 149 | Department of Community Affairs; providing a comparative |
| 150 | standard on which the minimum annual funding of the |
| 151 | separate reserve account must be based; requiring a taxing |
| 152 | authority that does not pay tax increment revenues to the |
| 153 | separate reserve account before a specified date to pay a |
| 154 | specified amount of interest on the amount of unpaid |
| 155 | increment revenues; providing exemptions for certain |
| 156 | public bodies, taxing authorities, and special districts; |
| 157 | providing that revenue bonds may be paid only from |
| 158 | revenues deposited into the separate reserve account; |
| 159 | providing that such revenue bonds are not a debt, |
| 160 | liability, or obligation of the state or any public body; |
| 161 | providing legislative findings; providing an effective |
| 162 | date. |