Florida Senate - 2012 SB 280 By Senator Fasano 11-00100-12 2012280__ 1 A bill to be entitled 2 An act relating to county government funding; creating 3 s. 125.595, F.S.; providing circumstances under which 4 a board of county commissioners may use certain 5 revenues to reduce the proposed millage rate for ad 6 valorem taxes; defining the term “eligible county”; 7 specifying that county eligibility must be determined 8 annually and exercised for a limited time; prohibiting 9 the use of certain revenues for such purposes; 10 providing an effective date. 11 12 Be It Enacted by the Legislature of the State of Florida: 13 14 Section 1. Section 125.595, Florida Statutes, is created to 15 read: 16 125.595 Economic distress flexibility.— 17 (1) The board of county commissioners of an eligible county 18 may, by a two-thirds vote of the membership of the board, use 19 revenues from distributions of state taxes to the county, or 20 from taxes authorized by the Legislature to be imposed by the 21 county, in order to reduce the proposed millage rate for the 22 county, notwithstanding other purposes specified in law for the 23 use of those revenues. 24 (2) As used in this section, the term “eligible county” 25 means a county having a proposed millage rate pursuant to s. 26 200.065(2)(a) and (b) which is greater than the adopted millage 27 rate for the previous year and which meets two of the following 28 criteria, as determined by the Office of Economic and 29 Demographic Research: 30 (a) The just value of property subject to ad valorem tax as 31 of January 1 was lower than it was on the previous January 1. 32 (b) The annual per capita personal income of the county for 33 the most recent calendar year was lower than for the prior 34 calendar year. 35 (c) State sales tax remitted from within the county during 36 the most recent calendar year was less than during the prior 37 calendar year. 38 (d) The unemployment rate in the county in the previous 39 calendar year was greater than 8 percent. 40 (3) A county that was included in a major federal disaster 41 or emergency declaration in the previous calendar year shall be 42 considered an eligible county for purposes of this section. 43 (4) The determination that a county is an eligible county 44 must be made no later than July 1 of each year, and the annual 45 determination of county eligibility must be posted on the 46 website of the Office of Economic and Demographic Research. The 47 authority granted under this section may be exercised only one 48 fiscal year at a time. 49 (5) The authority granted under this section does not apply 50 to revenues that may be used only for a purpose specified in the 51 State Constitution or to revenues from taxes levied pursuant to 52 approval of the voters. 53 Section 2. This act shall take effect upon becoming a law.