| 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; extending |
| 6 | budget and millage rate adoption timetables under certain |
| 7 | circumstances; providing requirements for the |
| 8 | certification of the assessment roll and the printing of |
| 9 | tax notices; providing for retroactive operation; |
| 10 | providing an effective date. |
| 11 |
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| 12 | Be It Enacted by the Legislature of the State of Florida: |
| 13 |
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| 14 | Section 1. Paragraph (b) of subsection (1) of section |
| 15 | 200.185, Florida Statutes, is amended to read: |
| 16 | 200.185 Maximum millage rates for the 2007-2008 and 2008- |
| 17 | 2009 fiscal years.-- |
| 18 | (1) As used in this section, the term: |
| 19 | (b) "Municipality of special financial concern" means a |
| 20 | municipality within a county of special financial concern or a |
| 21 | municipality that has been at any time since June 30, 2002, 2001 |
| 22 | in a state of financial emergency pursuant to s. 218.503. |
| 23 | Section 2. Notwithstanding s. 200.065, Florida Statutes, a |
| 24 | municipality that adjusts its budget and millage rates in |
| 25 | response to the provisions of this act may hold additional |
| 26 | hearings and adopt a budget and millage rate no later than |
| 27 | October 17, 2007. The adopted millage rate must be forwarded to |
| 28 | the tax collector and property appraiser no later than October |
| 29 | 20, 2007. The property appraiser may not certify the assessment |
| 30 | roll to the tax collector until after October 17, 2007, in any |
| 31 | county in which a city adopts a lower millage rate than |
| 32 | initially finally adopted, in compliance with this act. The tax |
| 33 | collector may not print tax notices until the property appraiser |
| 34 | has made any necessary corrections to the assessment roll to |
| 35 | reflect the lower millage rate. |
| 36 | Section 3. This act shall take effect upon becoming a law |
| 37 | and shall operate retroactively to June 21, 2007. |