1 | A bill to be entitled |
2 | An act relating to property taxes; amending s. 200.185, |
3 | F.S.; changing the time a municipality must have been in a |
4 | state of financial emergency to be considered a |
5 | municipality of special financial concern; declaring |
6 | certain municipalities to be in violation of certain |
7 | maximum millage limitation provisions under certain |
8 | circumstances; specifying certain requirements and |
9 | procedures for such municipalities and the Department of |
10 | Revenue; requiring certain noncomplying municipalities to |
11 | forfeit local government half-cent sales tax distributions |
12 | under certain circumstances; providing for retroactive |
13 | operation; providing an effective date. |
14 |
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15 | Be It Enacted by the Legislature of the State of Florida: |
16 |
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17 | Section 1. Paragraph (b) of subsection (1) of section |
18 | 200.185, Florida Statutes, is amended to read: |
19 | 200.185 Maximum millage rates for the 2007-2008 and 2008- |
20 | 2009 fiscal years.-- |
21 | (1) As used in this section, the term: |
22 | (b) "Municipality of special financial concern" means a |
23 | municipality within a county of special financial concern or a |
24 | municipality that has been at any time since June 30, 2002, 2001 |
25 | in a state of financial emergency pursuant to s. 218.503. |
26 | Section 2. A municipality that, as a result of the |
27 | application of the amendment to s. 200.185(1)(b), Florida |
28 | Statutes, made by section 1, is no longer considered a |
29 | municipality of special financial concern under s. 200.185, |
30 | Florida Statutes, and that has adopted a millage rate in excess |
31 | of the maximum millage rate applicable to the municipality |
32 | pursuant to s. 200.185(3)(a), Florida Statutes, regardless of |
33 | the vote by which the millage was adopted, is hereby deemed to |
34 | have violated the provisions of s. 200.185, Florida Statutes. |
35 | The Department of Revenue shall notify any municipality deemed |
36 | to be in violation of s. 200.185, Florida Statutes, as soon as |
37 | possible and the department and the municipality shall follow |
38 | the procedures set forth in s. 200.065(13)(d) and (e), Florida |
39 | Statutes, to remedy the violation. A municipality subject to the |
40 | provisions of this section that fails to comply with the |
41 | provisions of s. 200.065(13)(d) and (e), Florida Statutes, and |
42 | s. 200.185(3), Florida Statutes, shall forfeit the distribution |
43 | of local government half-cent sales tax revenues under s. |
44 | 218.61, Florida Statutes, during the 12 months following a |
45 | determination of noncompliance by the Department of Revenue as |
46 | provided in s. 200.065(13)(e), Florida Statutes. |
47 | Section 3. This act shall take effect upon becoming a law |
48 | and shall operate retroactively to June 21, 2007. |