Florida Senate - 2010 SB 1998 By Senator Smith 29-01588-10 20101998__ 1 A bill to be entitled 2 An act relating to a special assessment for law 3 enforcement services; creating s. 166.212, F.S.; 4 authorizing a municipality to impose a special 5 assessment to fund the costs of providing law 6 enforcement services; making the imposition of the 7 assessment contingent upon adoption of an ordinance 8 approved by the governing body of a municipality and a 9 reduction in the municipality’s ad valorem millage; 10 limiting the maximum millage reduction required; 11 specifying the rolled-back rate for the calculation of 12 a future increase in ad valorem millage; providing an 13 effective date. 14 15 Be It Enacted by the Legislature of the State of Florida: 16 17 Section 1. Section 166.212, Florida Statutes, is created to 18 read: 19 166.212 Special assessment for law enforcement services.— 20 (1) GENERAL.—A municipality may impose a special assessment 21 to fund a portion or all of its costs of providing law 22 enforcement services if the governing body of the municipality: 23 (a) Adopts an ordinance imposing the special assessment 24 which apportions the cost of law enforcement services among the 25 parcels of real property in the municipality in reasonable 26 proportion to the benefit received by each parcel; and 27 (b) Reduces its ad valorem millage as provided in this 28 section. 29 (2) APPORTIONMENT METHODOLOGY.—The methodology used to 30 determine the benefit that a parcel of property derives from law 31 enforcement services may be based on all of the following: 32 (a) The size, in square feet, of structures on the parcel. 33 (b) The location of the parcel. 34 (c) The use of the parcel. 35 (d) The projected amount of time that the municipal law 36 enforcement agency will spend protecting the property, grouped 37 by neighborhood, zone, or category of use. This may include the 38 projected amount of time that will be spent responding to calls 39 for law enforcement services and the projected amount of time 40 law enforcement officers will spend on patrols or regulating 41 traffic on the streets that provide access to the property. 42 (e) The value of the real property that is served or 43 protected, including the value of each structure on the property 44 and its contents. However, this factor may not be used as the 45 sole or a major factor in determining the benefit of law 46 enforcement services to a parcel of property. 47 (f) Any other factor that may reasonably be used to 48 determine the benefit of law enforcement services to a parcel of 49 property. 50 (3) REDUCTION IN AD VALOREM MILLAGE.— 51 (a) For the fiscal year in which a municipality implements 52 the special assessment, the municipality must reduce its ad 53 valorem millage by the millage that would be required to collect 54 revenue equal to revenue that is forecast to be collected from 55 the special assessment. 56 (b) Notwithstanding paragraph (a), a municipality is not 57 required to reduce its millage, excluding millage approved by a 58 vote of the electors and millage pledged to repay bonds, by more 59 than 75 percent. 60 (c) Notwithstanding paragraph (a), a municipality is not 61 required to reduce its millage, excluding millage approved by a 62 vote of the electors and millage pledged to repay bonds, by more 63 than 50 percent if the resolution imposing the special 64 assessment is approved by a two-thirds vote of the governing 65 body of the municipality. 66 (4) FUTURE AD VALOREM MILLAGE INCREASES.—For purposes of s. 67 200.065, the rolled-back rate for the fiscal year immediately 68 after the year in which a municipality implements the special 69 assessment is the millage imposed for the year that the special 70 assessment is implemented, adjusted for the change in per capita 71 personal income. 72 Section 2. This act shall take effect upon becoming a law.