Florida Senate - 2008 SENATOR AMENDMENT
Bill No. CS for SB 1838
580492
Senate
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House
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Senator Geller moved the following amendment to amendment
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(306956):
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Senate Amendment (with title amendment)
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Between line(s) 513 and 514
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insert:
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Section 7. Subsection (7) of section 200.185, Florida
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Statutes, is amended to read:
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200.185 Maximum millage rates for the 2007-2008 and 2008-
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2009 fiscal years.--
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(7) On or before June 25, 2007, the executive director of
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the Department of Revenue shall notify each property appraiser
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and the chair of the governing body of each county and
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municipality of the amount of the tax levies that will be used to
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calculate each jurisdiction's compound annual growth rate as
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determined in this subsection. On or before July 2, 2007, each
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property appraiser and the chair of each such governing body, or
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his or her designee, shall report to the executive director
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whether the information that was provided is correct and, if
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incorrect, provide corrected information along with the basis for
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any correction. The Governor may consider failure to report as
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required in this subsection as sufficient grounds to constitute
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malfeasance or neglect of duty by any person required to report
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under this subsection. On or before July 13, 2007, the executive
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director of the Department of Revenue, after consultation with
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the Revenue Estimating Conference, shall determine and publish on
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the Department of Revenue's website the compound annual growth
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rate in per capita property tax levies for each county and
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municipality, exclusive of voted levies, calculated from fiscal
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year 2001-2002 through fiscal year 2006-2007, based on the April
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1 official population estimates of 2001 and 2006, respectively,
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for each jurisdiction pursuant to s. 186.901, exclusive of inmate
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and patient populations. The determination and publication made
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pursuant to this subsection is not subject to the provisions of
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chapter 120.
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(a) Notwithstanding the requirements of this subsection,
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upon application by a municipality, the executive director shall
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adjust the 2006 population figures to include population
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increases due to annexation as provided in "Adjusted 2006
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Population Estimates for Florida Counties and Municipalities,"
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which is certified to the department by the Executive Office of
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the Governor. The executive director shall redetermine the
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compound annual growth rate in per capita property taxes levied
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for any such applicant.
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(b) A municipality, as a result of the application of
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adjusted 2006 population figures in paragraph (a), may
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demonstrate that a different maximum millage rate would have
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resulted for fiscal year 2007-2008 and certify such new maximum
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millage rate in writing to the executive director. The
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municipality may apply the redetermined compound annual growth
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rate in per capita ad valorem taxes levied to recalculate its
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fiscal year 2007-2008 maximum millage rate for the purpose of
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determining its maximum millage rate for the 2008-2009 fiscal
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year. The municipality shall use the recalculated fiscal year
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2007-2008 maximum millage rate times the fiscal year 2007-2008
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taxable value as the prior year's taxes levied amount in
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calculating the rolled-back rate for the 2008-2009 fiscal year.
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================ T I T L E A M E N D M E N T ================
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And the title is amended as follows:
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On line(s) 2235, after the semicolon,
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insert:
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amending s. 200.185, F.S.; requiring the executive
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director to adjust the 2006 population figures to include
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population increases due to annexation upon application by
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a municipality; requiring the executive director to
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redetermine the compound annual growth rate in per capita
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property taxes levied for such application; authorizing
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the municipality to demonstrate a different maximum
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millage and apply the redetermined compound annual growth
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rate in per capita ad valorem taxes;
4/25/2008 11:13:00 AM 31-08711-08
CODING: Words stricken are deletions; words underlined are additions.