ENROLLED
2011 Legislature SB 2142, 2nd Engrossed
20112142er
1
2 An act relating to water management districts;
3 amending s. 373.503, F.S.; removing obsolete
4 provisions; requiring the Legislature to annually
5 review the preliminary budget and authorized millage
6 rate for each water management district and set the
7 amount of revenue a district may raise through its ad
8 valorem tax authority; providing for the maximum
9 amount of property tax raised by a district to revert
10 to the amount authorized in the prior year if the
11 Legislature fails to set the amount; providing a limit
12 on total ad valorem taxes levied for the 2011-2012
13 fiscal year for each water management district;
14 amending s. 373.536, F.S.; requiring each water
15 management district to provide a monthly financial
16 statement to its governing board; requiring that each
17 district make budget information available to the
18 public through the district’s website; revising
19 provisions relating to the development of district
20 budgets and review by the Executive Office of the
21 Governor and Legislative Budget Commission; providing
22 an effective date.
23
24 Be It Enacted by the Legislature of the State of Florida:
25
26 Section 1. Subsections (3), (4), and (5) of section
27 373.503, Florida Statutes, are amended to read:
28 373.503 Manner of taxation.—
29 (3)(a) The districts may levy ad valorem taxes on property
30 within the district solely for the purposes of this chapter and
31 of chapter 25270, 1949, Laws of Florida, as amended, and chapter
32 61-691, Laws of Florida, as amended. The authority to levy ad
33 valorem taxes as provided in this act shall commence with the
34 year 1977. However, the taxes levied for 1977 by the governing
35 boards pursuant to this section shall be prorated to ensure that
36 no such taxes will be levied for the first 4 days of the tax
37 year, which days will fall prior to the effective date of the
38 amendment to s. 9(b), Art. VII of the State Constitution, which
39 was approved March 9, 1976. If When appropriate, taxes levied by
40 each governing board may be separated by the governing board
41 into a millage necessary for the purposes of the district and a
42 millage necessary for financing basin functions specified in s.
43 373.0695. Beginning with the taxing year 1977, and
44 (a) Notwithstanding the provisions of any other general or
45 special law to the contrary, and subject to subsection (4), the
46 maximum total millage rate for district and basin purposes shall
47 be:
48 1. Northwest Florida Water Management District: 0.05 mill.
49 2. Suwannee River Water Management District: 0.75 mill.
50 3. St. Johns River Water Management District: 0.6 mill.
51 4. Southwest Florida Water Management District: 1.0 mill.
52 5. South Florida Water Management District: 0.80 mill.
53 (b) The apportionment in the South Florida Water Management
54 District shall be a maximum of 40 percent for district purposes
55 and a maximum of 60 percent for basin purposes, respectively.
56 (c) Within the Southwest Florida Water Management District,
57 the maximum millage assessed for district purposes may shall not
58 exceed 50 percent of the total authorized millage if when there
59 are one or more basins in the district, and the maximum millage
60 assessed for basin purposes may shall not exceed 50 percent of
61 the total authorized millage.
62 (4)(a) To ensure that taxes authorized by this chapter
63 continue to be in proportion to the benefits derived by the
64 parcels of real estate within the districts, the Legislature
65 shall annually review the preliminary budget for the next fiscal
66 year and the authorized millage rate for each district. Based
67 upon this review, the Legislature shall set the maximum amount
68 of revenue to be raised by each district in the next fiscal year
69 from the taxes levied. Except as provided in paragraph (b), if
70 the annual maximum amount of property tax revenue is not set by
71 the Legislature on or before July 1 of each year, the maximum
72 property tax revenue that may be raised reverts to the amount
73 authorized in the prior year.
74 (b) For the 2011-2012 fiscal year, the total ad valorem
75 taxes levied may not exceed $3,946,969 for the Northwest Florida
76 Water Management District, $5,412,674 for the Suwannee River
77 Water Management District, $85,335,619 for the St. Johns Water
78 Management District, $107,766,957 for the Southwest Florida
79 Water Management District, and $284,901,967 for the South
80 Florida Water Management District.
81 (5)(4) It is hereby determined that the taxes authorized by
82 this chapter are in proportion to the benefits to be derived by
83 the several parcels of real estate within the districts to which
84 territories are annexed and transferred. It is further
85 determined that the cost of conducting elections within the
86 respective districts or within the transferred or annexed
87 territories, including costs incidental thereto in preparing for
88 such election and in informing the electors of the issues
89 therein, is a proper expenditure of the department, of the
90 respective districts, and of the district to which such
91 territory is or has been annexed or transferred.
92 (6)(5) Each water management district created under this
93 chapter which does not receive state shared revenues under part
94 II of chapter 218 shall, before January 1 of each year, certify
95 compliance or noncompliance with s. 200.065 to the Department of
96 Financial Services. Specific grounds for noncompliance must
97 shall be stated in the certification. In its annual report
98 required by s. 218.32(2), the Department of Financial Services
99 shall report to the Governor and the Legislature those water
100 management districts certifying noncompliance or not reporting.
101 Section 2. Subsections (4) and (5) of section 373.536,
102 Florida Statutes, are amended to read:
103 373.536 District budget and hearing thereon.—
104 (4) BUDGET CONTROLS; FINANCIAL INFORMATION.—
105 (a) The final adopted budget for the district will
106 thereupon be the operating and fiscal guide for the district for
107 the ensuing year; however, transfers of funds may be made within
108 the budget by action of the governing board at a public meeting
109 of the governing board.
110 (b) The district shall control its budget, at a minimum, by
111 funds and shall provide to the Executive Office of the Governor
112 a description of its budget control mechanisms.
113 (c) Should the district receive unanticipated funds after
114 the adoption of the final budget, the final budget may be
115 amended by including such funds, so long as notice of intention
116 to amend is published in the notice of the governing board
117 meeting at which the amendment will be considered, pursuant to
118 s. 120.525. The notice shall set forth a summary of the proposed
119 amendment. However, in the event of a disaster or of an
120 emergency arising to prevent or avert the same, the governing
121 board shall not be limited by the budget but shall have
122 authority to apply such funds as may be available therefor or as
123 may be procured for such purpose.
124 (d) By September 1, 2011, each water management district
125 shall provide a monthly financial statement to its governing
126 board and make such monthly financial statement available for
127 public access on its website.
128 (5) TENTATIVE BUDGET CONTENTS AND SUBMISSION; REVIEW AND
129 APPROVAL.—
130 (a) The Executive Office of the Governor and the
131 Legislative Budget Commission are is authorized to approve or
132 disapprove, in whole or in part, the budget of each water
133 management district. The Executive Office of the Governor and
134 shall analyze each budget as to the adequacy of fiscal resources
135 available to the district and the adequacy of district
136 expenditures related to water supply, including water resource
137 development projects identified in the district’s regional water
138 supply plans; water quality; flood protection and floodplain
139 management; and natural systems. This analysis shall be based on
140 the particular needs within each water management district in
141 those four areas of responsibility and shall be provided to the
142 Legislative Budget Commission.
143 (b) The Executive Office of the Governor, the Legislative
144 Budget Commission, and the water management districts shall
145 develop a process to facilitate review and communication
146 regarding water management district budgets, as necessary.
147 Written disapproval of any provision in the tentative budget
148 must be received by the district at least 5 business days prior
149 to the final district budget adoption hearing conducted under s.
150 200.065(2)(d). If written disapproval of any portion of the
151 budget is not received at least 5 business days prior to the
152 final budget adoption hearing, the governing board may proceed
153 with final adoption. Any provision rejected by the Governor or
154 the Legislative Budget Commission shall not be included in a
155 district’s final budget.
156 (c) Each water management district shall, by August 1 of
157 each year, submit for review a tentative budget to the Governor,
158 the President of the Senate, the Speaker of the House of
159 Representatives, the Legislative Budget Commission, the chairs
160 of all legislative committees and subcommittees with substantive
161 or fiscal jurisdiction over water management districts, as
162 determined by the President of the Senate or the Speaker of the
163 House of Representatives as applicable, the secretary of the
164 department, and the governing body of each county in which the
165 district has jurisdiction or derives any funds for the
166 operations of the district.
167 (d) The tentative budget must set forth the proposed
168 expenditures of the district, to which may be added an amount to
169 be held as reserve. The tentative budget must include, but is
170 not limited to, the following information for the preceding
171 fiscal year and the current fiscal year, and the proposed
172 amounts for the upcoming fiscal year, in a standard format
173 prescribed by the Executive Office of the Governor:
174 1. The estimated amount of funds remaining at the beginning
175 of the fiscal year which have been obligated for the payment of
176 outstanding commitments not yet completed.
177 2. The estimated amount of unobligated funds or net cash
178 balance on hand at the beginning of the fiscal year, and the
179 estimated amount of funds to be raised by district taxes or
180 received from other sources to meet the requirements of the
181 district.
182 3. The millage rates and the percentage increase above the
183 rolled-back rate, together with a summary of the reasons the
184 increase is required, and the percentage increase in taxable
185 value resulting from new construction within the district.
186 4. The salaries and benefits, expenses, operating capital
187 outlay, number of authorized positions, and other personal
188 services for the following program areas of the district:
189 a. Water resource planning and monitoring;
190 b. Land acquisition, restoration, and public works;
191 c. Operation and maintenance of works and lands;
192 d. Regulation;
193 e. Outreach for which the information provided must contain
194 a full description and accounting of expenditures for water
195 resources education; public information and public relations,
196 including public service announcements and advertising in any
197 media; and lobbying activities related to local, regional, state
198 and federal governmental affairs, whether incurred by district
199 staff or through contractual services; and
200 f. Management and administration.
201
202 In addition to the program areas reported by all water
203 management districts, the South Florida Water Management
204 District shall include in its budget document separate sections
205 on all costs associated with the Everglades Construction Project
206 and the Comprehensive Everglades Restoration Plan.
207 5. The total estimated amount in the district budget for
208 each area of responsibility listed in subparagraph 4. and for
209 water resource development projects identified in the district’s
210 regional water supply plans.
211 6. A description of each new, expanded, reduced, or
212 eliminated program.
213 7. The funding sources, including, but not limited to, ad
214 valorem taxes, Surface Water Improvement and Management Program
215 funds, other state funds, federal funds, and user fees and
216 permit fees for each program area.
217 (e) By September 5 of the year in which the budget is
218 submitted, the House and Senate appropriations and appropriate
219 substantive committee chairs may transmit to each district
220 comments and objections to the proposed budgets. Each district
221 governing board shall include a response to such comments and
222 objections in the record of the governing board meeting where
223 final adoption of the budget takes place, and the record of this
224 meeting shall be transmitted to the Executive Office of the
225 Governor, the department, and the chairs of the House and Senate
226 appropriations committees.
227 (e)(f) The Executive Office of the Governor shall annually,
228 on or before December 15, file with the Legislature a report
229 that summarizes its review of the water management districts’
230 tentative budgets and displays the adopted budget allocations by
231 program area. The report must identify the districts that are
232 not in compliance with the reporting requirements of this
233 section. State funds shall be withheld from a water management
234 district that fails to comply with these reporting requirements.
235 Section 3. This act shall take effect upon becoming a law.