| 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. |