Florida Senate - 2007 COMMITTEE AMENDMENT
Bill No. SB 574
Barcode 063580
CHAMBER ACTION
Senate House
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04/13/2007 01:08 PM .
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11 The Committee on Finance and Tax (Haridopolos) recommended the
12 following amendment:
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14 Senate Amendment (with title amendment)
15 Delete everything after the enacting clause
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17 and insert:
18 Section 1. Section 1011.71, Florida Statutes, is
19 amended to read:
20 1011.71 District school tax.--
21 (1) If the district school tax is not provided in the
22 General Appropriations Act or the substantive bill
23 implementing the General Appropriations Act, each district
24 school board desiring to participate in the state allocation
25 of funds for current operation as prescribed by s. 1011.62(11)
26 s. 1011.62(10) shall levy on the taxable value for school
27 purposes of the district, exclusive of millage voted under the
28 provisions of s. 9(b) or s. 12, Art. VII of the State
29 Constitution, a millage rate not to exceed the amount
30 certified by the Commissioner of Education as the minimum
31 millage rate necessary to provide the district required local
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Florida Senate - 2007 COMMITTEE AMENDMENT
Bill No. SB 574
Barcode 063580
1 effort for the current year, pursuant to s. 1011.62(4)(a)1. In
2 addition to the required local effort millage levy, each
3 district school board may levy a nonvoted current operating
4 discretionary millage. The Legislature shall prescribe
5 annually in the appropriations act the maximum amount of
6 millage a district may levy.
7 (2) In addition to the maximum millage levy as
8 provided in subsection (1), each school board may levy not
9 more than 2 mills against the taxable value for school
10 purposes for district schools, including charter schools at
11 the discretion of the school board, to fund:
12 (a) New construction and remodeling projects, as
13 provided set forth in s. 1013.64(3)(b) and (6)(b) and included
14 in the district's educational plant survey pursuant to s.
15 1013.31, without regard to prioritization, sites and site
16 improvement or expansion to new sites, existing sites,
17 auxiliary facilities, athletic facilities, or ancillary
18 facilities.
19 (b) Maintenance, renovation, and repair of existing
20 school plants or of leased facilities to correct deficiencies
21 pursuant to s. 1013.15(2).
22 (c) The purchase, lease-purchase, or lease of school
23 buses; drivers' education vehicles; motor vehicles used for
24 the maintenance or operation of plants and equipment; security
25 vehicles; or vehicles used in storing or distributing
26 materials and equipment.
27 (d) The purchase, lease-purchase, or lease of new and
28 replacement equipment.
29 (e) Payments for educational facilities and sites due
30 under a lease-purchase agreement entered into by a district
31 school board pursuant to s. 1003.02(1)(f) or s. 1013.15(2),
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Florida Senate - 2007 COMMITTEE AMENDMENT
Bill No. SB 574
Barcode 063580
1 not exceeding, in the aggregate, an amount equal to
2 three-fourths of the proceeds from the millage levied by a
3 district school board under pursuant to this subsection.
4 (f) Payment of loans approved pursuant to ss. 1011.14
5 and 1011.15.
6 (g) Payment of costs directly related to complying
7 with state and federal environmental laws statutes, rules, and
8 regulations governing school facilities.
9 (h) Payment of costs of leasing relocatable
10 educational facilities, of renting or leasing educational
11 facilities and sites pursuant to s. 1013.15(2), or of renting
12 or leasing buildings or space within existing buildings
13 pursuant to s. 1013.15(4).
14 (i) Payment of the cost of school buses when a school
15 district contracts with a private entity to provide student
16 transportation services if the district meets the following
17 requirements of this paragraph.
18 1. The district's contract must require that the
19 private entity purchase, lease-purchase, or lease, and operate
20 and maintain, one or more school buses of a specific type and
21 size that meet the requirements of s. 1006.25.
22 2. Each such school bus must be used for the daily
23 transportation of public school students in the manner
24 required by the school district.
25 3. Annual payment for each such school bus may not
26 exceed 10 percent of the purchase price of the state pool bid.
27 4. The proposed expenditure of the funds for this
28 purpose must have been included in the district school board's
29 notice of proposed tax for school capital outlay as provided
30 in s. 200.065(9).
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Florida Senate - 2007 COMMITTEE AMENDMENT
Bill No. SB 574
Barcode 063580
1 Violations of these expenditure provisions shall result in an
2 equal dollar reduction in the Florida Education Finance
3 Program (FEFP) funds for the violating district in the fiscal
4 year following the audit citation.
5 (3) A school district that has met the class size
6 reduction requirements for the current year pursuant to s.
7 1003.03; has received an unqualified opinion on its financial
8 statements for the preceding 3 years; has no material
9 weaknesses or instances of material noncompliance noted in an
10 audit for the preceding 3 years; and certifies to the
11 Commissioner of Education that all of the district's
12 instructional space needs for the next 5 years can be met from
13 capital outlay sources that the district reasonably expects to
14 receive during the next 5 years from local revenues and
15 currently appropriated state facilities funding or from
16 alternative scheduling or construction, leasing, rezoning, or
17 technological methodologies that exhibit sound management, may
18 also expend revenue generated by the millage levy authorized
19 by subsection (2) to fund the following:
20 (a) The purchase, lease-purchase, or lease of drivers'
21 education vehicles; motor vehicles used for the maintenance or
22 operation of plants and equipment; security vehicles; or
23 vehicles used in storing or distributing materials and
24 equipment.
25 (b) Payment of the cost of premiums for property and
26 casualty insurance necessary to insure school district
27 educational and ancillary plants. Operating revenues that are
28 made available through the payment of property and casualty
29 insurance premiums from revenues generated under this
30 subsection may be expended only for nonrecurring operational
31 expenditures of the school district.
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Florida Senate - 2007 COMMITTEE AMENDMENT
Bill No. SB 574
Barcode 063580
1 (4)(3) These taxes shall be certified, assessed, and
2 collected as prescribed in s. 1011.04 and shall be expended as
3 provided by law.
4 (5)(4) Section Nothing in s. 1011.62(4)(a)1. may not
5 shall in any way be construed to increase the maximum school
6 millage levies as provided for in subsection (1).
7 (5)(a) It is the intent of the Legislature that, by
8 July 1, 2003, revenue generated by the millage levy authorized
9 by subsection (2) should be used only for the costs of
10 construction, renovation, remodeling, maintenance, and repair
11 of the educational plant; for the purchase, lease, or
12 lease-purchase of equipment, educational plants, and
13 construction materials directly related to the delivery of
14 student instruction; for the rental or lease of existing
15 buildings, or space within existing buildings, originally
16 constructed or used for purposes other than education, for
17 conversion to use as educational facilities; for the opening
18 day collection for the library media center of a new school;
19 for the purchase, lease-purchase, or lease of school buses or
20 the payment to a private entity to offset the cost of school
21 buses pursuant to paragraph (2)(i); and for servicing of
22 payments related to certificates of participation issued for
23 any purpose prior to the effective date of this act. Costs
24 associated with the lease-purchase of equipment, educational
25 plants, and school buses may include the issuance of
26 certificates of participation on or after the effective date
27 of this act and the servicing of payments related to
28 certificates so issued. For purposes of this section,
29 "maintenance and repair" is defined in s. 1013.01.
30 (b) For purposes not delineated in paragraph (a) for
31 which proceeds received from millage levied under subsection
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Florida Senate - 2007 COMMITTEE AMENDMENT
Bill No. SB 574
Barcode 063580
1 (2) may be legally expended, a district school board may spend
2 no more than the following percentages of the amount the
3 district spent for these purposes in fiscal year 1995-1996:
4 1. In fiscal year 2000-2001, 40 percent.
5 2. In fiscal year 2001-2002, 25 percent.
6 3. In fiscal year 2002-2003, 10 percent.
7 (c) Beginning July 1, 2003, revenue generated by the
8 millage levy authorized by subsection (2) must be used only
9 for the purposes delineated in paragraph (a).
10 (d) Notwithstanding any other provision of this
11 subsection, if through its adopted educational facilities plan
12 a district has clearly identified the need for an ancillary
13 plant, has provided opportunity for public input as to the
14 relative value of the ancillary plant versus an educational
15 plant, and has obtained public approval, the district may use
16 revenue generated by the millage levy authorized by subsection
17 (2) for the acquisition, construction, renovation, remodeling,
18 maintenance, or repair of an ancillary plant.
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20 A district that violates these expenditure restrictions shall
21 have an equal dollar reduction in funds appropriated to the
22 district under s. 1011.62 in the fiscal year following the
23 audit citation. The expenditure restrictions do not apply to
24 any school district that certifies to the Commissioner of
25 Education that all of the district's instructional space needs
26 for the next 5 years can be met from capital outlay sources
27 that the district reasonably expects to receive during the
28 next 5 years or from alternative scheduling or construction,
29 leasing, rezoning, or technological methodologies that exhibit
30 sound management.
31 (6) In addition to the maximum millage levied under
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Florida Senate - 2007 COMMITTEE AMENDMENT
Bill No. SB 574
Barcode 063580
1 this section and the General Appropriations Act, a school
2 district may levy, by local referendum or in a general
3 election, additional millage for school operational purposes
4 up to an amount that, when combined with nonvoted millage
5 levied under this section, does not exceed the 10-mill limit
6 established in s. 9(b), Art. VII of the State Constitution.
7 Any such levy shall be for a maximum of 4 years and shall be
8 counted as part of the 10-mill limit established in s. 9(b),
9 Art. VII of the State Constitution. Millage elections
10 conducted under the authority granted pursuant to this section
11 are subject to s. 1011.73. Funds generated by such additional
12 millage may do not become a part of the calculation of the
13 Florida Education Finance Program total potential funds in
14 2001-2002 or any subsequent year and may must not be
15 incorporated in the calculation of any hold-harmless or other
16 component of the Florida Education Finance Program formula in
17 any year. If an increase in required local effort, when added
18 to existing millage levied under the 10-mill limit, would
19 result in a combined millage in excess of the 10-mill limit,
20 any millage levied pursuant to this subsection shall be
21 considered to be required local effort to the extent that the
22 district millage would otherwise exceed the 10-mill limit.
23 Section 2. This act shall take effect July 1, 2007.
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26 ================ T I T L E A M E N D M E N T ===============
27 And the title is amended as follows:
28 Delete everything before the enacting clause
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30 and insert:
31 A bill to be entitled
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Florida Senate - 2007 COMMITTEE AMENDMENT
Bill No. SB 574
Barcode 063580
1 An act relating to district school taxes;
2 amending s. 1011.71, F.S.; revising authority
3 to expend revenues derived from a 2 mill tax
4 levied at the discretion of the school board on
5 certain vehicles; providing authority for
6 school districts that meet specified
7 requirements to also use the tax revenues to
8 fund property and casualty insurance premiums;
9 deleting other restrictions on the expenditure
10 of the tax revenues; deleting obsolete
11 provisions; providing an effective date.
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