Senate Bill sb0044C

    Florida Senate - 2007                                  SB 44-C

    By Senator Diaz de la Portilla





    36-442-08                                               See HB

  1                      A bill to be entitled

  2         An act relating to property taxes; amending s.

  3         200.185, F.S.; changing the time a municipality

  4         must have been in a state of financial

  5         emergency to be considered a municipality of

  6         special financial concern; declaring certain

  7         municipalities to be in violation of certain

  8         maximum millage limitation provisions under

  9         certain circumstances; specifying certain

10         requirements and procedures for such

11         municipalities and the Department of Revenue;

12         requiring certain noncomplying municipalities

13         to forfeit local government half-cent sales tax

14         distributions under certain circumstances;

15         providing for retroactive operation; providing

16         an effective date.

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18  Be It Enacted by the Legislature of the State of Florida:

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20         Section 1.  Paragraph (b) of subsection (1) of section

21  200.185, Florida Statutes, is amended to read:

22         200.185  Maximum millage rates for the 2007-2008 and

23  2008-2009 fiscal years.--

24         (1)  As used in this section, the term:

25         (b)  "Municipality of special financial concern" means

26  a municipality within a county of special financial concern or

27  a municipality that has been at any time since June 30, 2002,

28  2001 in a state of financial emergency pursuant to s. 218.503.

29         Section 2.  A municipality that, as a result of the

30  application of the amendment to s. 200.185(1)(b), Florida

31  Statutes, made by section 1, is no longer considered a

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    Florida Senate - 2007                                  SB 44-C
    36-442-08                                               See HB




 1  municipality of special financial concern under s. 200.185,

 2  Florida Statutes, and that has adopted a millage rate in

 3  excess of the maximum millage rate applicable to the

 4  municipality pursuant to s. 200.185(3)(a), Florida Statutes,

 5  regardless of the vote by which the millage was adopted, is

 6  hereby deemed to have violated the provisions of s. 200.185,

 7  Florida Statutes. The Department of Revenue shall notify any

 8  municipality deemed to be in violation of s. 200.185, Florida

 9  Statutes, as soon as possible and the department and the

10  municipality shall follow the procedures set forth in s.

11  200.065(13)(d)and (e), Florida Statutes, to remedy the

12  violation. A municipality subject to the provisions of this

13  section that fails to comply with the provisions of s.

14  200.065(13)(d) and (e), Florida Statutes, and s. 200.185(3),

15  Florida Statutes, shall forfeit the distribution of local

16  government half-cent sales tax revenues under s. 218.61,

17  Florida Statutes, during the 12 months following a

18  determination of noncompliance by the Department of Revenue as

19  provided in s. 200.065(13)(e), Florida Statutes.

20         Section 3.  This act shall take effect upon becoming a

21  law and shall operate retroactively to June 21, 2007.

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