Florida Senate - 2009                                    SB 2522
       
       
       
       By Senator Dean
       
       
       
       
       3-01802-09                                            20092522__
    1                        A bill to be entitled                      
    2         An act relating to payment in lieu of taxes; requiring
    3         that the state reimburse certain counties and local
    4         governments for revenues lost as a result of
    5         amendments to the State Constitution pertaining to
    6         land used for conservation purposes and working
    7         waterfront property; providing an effective date.
    8  
    9  Be It Enacted by the Legislature of the State of Florida:
   10  
   11         Section 1. Payment in lieu of taxes for loss of property
   12  tax base caused by constitutional amendments.—
   13         (1) Beginning July 1, 2009, the Legislature shall annually
   14  make available sufficient funds from the General Revenue Fund to
   15  the Department of Revenue for payment in lieu of taxes to
   16  qualifying counties and local governments for all actual tax
   17  losses incurred as a result of the provisions of ss. 3(f) and
   18  4(b) and (j) of Article VII of the State Constitution,
   19  pertaining to land used for conservation purposes and working
   20  waterfront property.
   21         (2) Payment in lieu of taxes shall be available to:
   22         (a) All counties that have a population of 150,000 or
   23  fewer, as determined under s. 11.031, Florida Statutes.
   24         (b) All local governments that are located in eligible
   25  counties.
   26         (3) If insufficient funds are available in any year to make
   27  full payments to all qualifying counties and local governments,
   28  such counties and local governments shall receive a pro rata
   29  share of the moneys available.
   30         (4) Applications for payment in lieu of taxes shall be made
   31  by January 31 of the year following acquisition.
   32         (5) The property appraiser for each county shall certify
   33  annually to the Department of Revenue those properties that may
   34  be eligible for a payment under this section. A qualifying
   35  county or local government shall receive annual payments for
   36  each tax loss until the qualifying county or local government
   37  exceeds the population threshold.
   38         (6) Payment in lieu of taxes pursuant to this section shall
   39  be made annually to qualifying counties and local governments
   40  after certification by the Department of Revenue that the
   41  amounts applied for are reasonably appropriate.
   42         (7) If property receiving favorable tax treatment under ss.
   43  3(f) and 4(b) or s. 4(j) of Article VII of the State
   44  Constitution is conveyed to a county or government, any payments
   45  in lieu of taxes for that property shall be discontinued as of
   46  the date of the conveyance.
   47  
   48  As used in this section, the term “local government” includes
   49  municipalities, county school boards, mosquito control
   50  districts, and any other local governmental entities that levy
   51  ad valorem taxes, with the exception of water management
   52  districts.
   53         Section 2. This act shall take effect July 1, 2009.