HB 1C

1
A bill to be entitled
2An act relating to property taxes; amending s. 200.185,
3F.S.; changing the time a municipality must have been in a
4state of financial emergency to be considered a
5municipality of special financial concern; declaring
6certain municipalities to be in violation of certain
7maximum millage limitation provisions under certain
8circumstances; specifying certain requirements and
9procedures for such municipalities and the Department of
10Revenue; requiring certain noncomplying municipalities to
11forfeit local government half-cent sales tax distributions
12under certain circumstances; providing for retroactive
13operation; providing an effective date.
14
15Be It Enacted by the Legislature of the State of Florida:
16
17     Section 1.  Paragraph (b) of subsection (1) of section
18200.185, Florida Statutes, is amended to read:
19     200.185  Maximum millage rates for the 2007-2008 and 2008-
202009 fiscal years.--
21     (1)  As used in this section, the term:
22     (b)  "Municipality of special financial concern" means a
23municipality within a county of special financial concern or a
24municipality that has been at any time since June 30, 2002, 2001
25in a state of financial emergency pursuant to s. 218.503.
26     Section 2.  A municipality that, as a result of the
27application of the amendment to s. 200.185(1)(b), Florida
28Statutes, made by section 1, is no longer considered a
29municipality of special financial concern under s. 200.185,
30Florida Statutes, and that has adopted a millage rate in excess
31of the maximum millage rate applicable to the municipality
32pursuant to s. 200.185(3)(a), Florida Statutes, regardless of
33the vote by which the millage was adopted, is hereby deemed to
34have violated the provisions of s. 200.185, Florida Statutes.
35The Department of Revenue shall notify any municipality deemed
36to be in violation of s. 200.185, Florida Statutes, as soon as
37possible and the department and the municipality shall follow
38the procedures set forth in s. 200.065(13)(d) and (e), Florida
39Statutes, to remedy the violation. A municipality subject to the
40provisions of this section that fails to comply with the
41provisions of s. 200.065(13)(d) and (e), Florida Statutes, and
42s. 200.185(3), Florida Statutes, shall forfeit the distribution
43of local government half-cent sales tax revenues under s.
44218.61, Florida Statutes, during the 12 months following a
45determination of noncompliance by the Department of Revenue as
46provided in s. 200.065(13)(e), Florida Statutes.
47     Section 3.  This act shall take effect upon becoming a law
48and shall operate retroactively to June 21, 2007.


CODING: Words stricken are deletions; words underlined are additions.