Florida Senate - 2011                                    SB 1234
       By Senator Smith
       29-00916-11                                           20111234__
    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 for
   13         the construction of the act as a general law
   14         authorizing taxation by a municipality; providing an
   15         effective date.
   17  Be It Enacted by the Legislature of the State of Florida:
   19         Section 1. Section 166.212, Florida Statutes, is created to
   20  read:
   21         166.212Special assessment for law enforcement services.—
   22         (1) GENERAL.—A municipality may impose a special assessment
   23  to fund a portion or all of its costs of providing law
   24  enforcement services if the governing body of the municipality:
   25         (a)Adopts an ordinance imposing the special assessment
   26  which apportions the cost of law enforcement services among the
   27  parcels of real property in the municipality in reasonable
   28  proportion to the benefit received by each parcel; and
   29         (b) Reduces its ad valorem millage as provided in this
   30  section.
   31         (2) APPORTIONMENT METHODOLOGY.—The methodology used to
   32  determine the benefit that a parcel of property derives from law
   33  enforcement services may be based on all of the following:
   34         (a) The size, in square feet, of structures on the parcel.
   35         (b) The location of the parcel.
   36         (c) The use of the parcel.
   37         (d) The projected amount of time that the municipal law
   38  enforcement agency will spend protecting the property, grouped
   39  by neighborhood, zone, or category of use. This may include the
   40  projected amount of time that will be spent responding to calls
   41  for law enforcement services and the projected amount of time
   42  law enforcement officers will spend on patrols or regulating
   43  traffic on the streets that provide access to the property.
   44         (e) The value of the real property that is served or
   45  protected, including the value of each structure on the property
   46  and its contents. However, this factor may not be used as the
   47  sole or a major factor in determining the benefit of law
   48  enforcement services to a parcel of property.
   49         (f) Any other factor that may reasonably be used to
   50  determine the benefit of law enforcement services to a parcel of
   51  property.
   53         (a) For the initial fiscal year in which a municipality
   54  implements the special assessment, the municipality must reduce
   55  its ad valorem millage by the millage that would be required to
   56  collect revenue equal to the revenue that is forecast to be
   57  collected from the special assessment. After the initial year of
   58  implementation, the assessment shall be increased only in the
   59  same manner prescribed for the increase of ad valorem revenue in
   60  s. 200.065.
   61         (b) Notwithstanding paragraph (a), a municipality is not
   62  required to reduce its millage, excluding millage approved by a
   63  vote of the electors and millage pledged to repay bonds, by more
   64  than 75 percent.
   65         (c) Notwithstanding paragraph (a), a municipality is not
   66  required to reduce its millage, excluding millage approved by a
   67  vote of the electors and millage pledged to repay bonds, by more
   68  than 50 percent if the resolution imposing the special
   69  assessment is approved by a two-thirds vote of the governing
   70  body of the municipality.
   71         (4) FUTURE AD VALOREM MILLAGE INCREASES.—For purposes of s.
   72  200.065, the rolled-back rate for the fiscal year immediately
   73  after the year in which a municipality implements the special
   74  assessment is the millage imposed for the year that the special
   75  assessment is implemented, adjusted for the change in per capita
   76  personal income.
   77         (5) CONSTRUCTION OF THIS SECTION.—The authorization
   78  provided in this section shall be construed to be general law
   79  authorizing a municipality to levy taxes under ss. 1 and 9, Art.
   80  VII of the State Constitution.
   81         Section 2. This act shall take effect upon becoming a law.