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. 16 17 Be It Enacted by the Legislature of the State of Florida: 18 19 Section 1. Section 166.212, Florida Statutes, is created to 20 read: 21 166.212 Special 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. 52 (3) REDUCTION IN AD VALOREM MILLAGE.— 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.