| 1 | A bill to be entitled |
| 2 | An act relating to Broward County; authorizing |
| 3 | municipalities in Broward County to levy special |
| 4 | assessments to fund law enforcement services; providing |
| 5 | legislative findings; providing for a reduction in ad |
| 6 | valorem taxes when a law enforcement special assessment is |
| 7 | levied pursuant to this act; providing an effective date. |
| 8 |
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| 9 | Be It Enacted by the Legislature of the State of Florida: |
| 10 |
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| 11 | Section 1. Legislative findings.-Broward County is the |
| 12 | second most populous county in the state, with 31 municipalities |
| 13 | and little unincorporated area within the developed portion of |
| 14 | the county. Law enforcement is a vital municipal service, |
| 15 | because it protects both persons and property from crime. In |
| 16 | urban areas such as Broward County, property crimes, including |
| 17 | burglary, vandalism, trespassing, and arson, have a dramatic |
| 18 | impact on property owners and the value of real property. Law |
| 19 | enforcement services help prevent these significant property |
| 20 | crimes and, thus, prevent the loss of property values and use. |
| 21 | Moreover, after a property crime occurs, law enforcement efforts |
| 22 | to solve such crimes prevent additional property crimes from |
| 23 | occurring in the community. Finally, law enforcement provides |
| 24 | protection for unoccupied properties and prevents additional |
| 25 | losses to property owners, especially in times of economic |
| 26 | distress. As a result, the Legislature finds that there is a |
| 27 | logical relationship between law enforcement services |
| 28 | attributable to the protection of real property, the prevention |
| 29 | of real property crimes, and the benefit to real property. |
| 30 | Section 2. A municipality may fund the costs of law |
| 31 | enforcement services, in whole or in part, through the levy of a |
| 32 | law enforcement services special assessment, provided the |
| 33 | governing body of the municipality: |
| 34 | (1) Adopts a law enforcement services assessment ordinance |
| 35 | that authorizes the special assessment, requires the special |
| 36 | assessment to be levied by resolution each year, and apportions |
| 37 | the assessable costs among the property based on a methodology |
| 38 | that charges a parcel a rate that is reasonably proportioned to |
| 39 | its benefits; and |
| 40 | (2) In the initial year of implementation, reduces its |
| 41 | total ad valorem tax revenue, as projected for the upcoming |
| 42 | fiscal year and calculated as if there were no law enforcement |
| 43 | services assessment, by an amount equal to the amount of the law |
| 44 | enforcement services assessment, except that no municipality |
| 45 | shall be required to reduce its millage rate, excluding millage |
| 46 | approved by a vote of the electors and millage pledged to repay |
| 47 | bonds, by more than 75 percent. Thereafter, such assessment may |
| 48 | be increased only in the same manner as ad valorem revenue is |
| 49 | permitted to be increased pursuant to section 200.065, Florida |
| 50 | Statutes. The initial reduction in millage rate, excluding |
| 51 | millage approved by a vote of the electors and millage pledged |
| 52 | to repay bonds, shall be limited to no more than 50 percent if |
| 53 | the implementing resolution is adopted by an extraordinary |
| 54 | majority vote of the governing body. |
| 55 | Section 3. This act shall take effect upon becoming a law. |