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.
   12  Be It Enacted by the Legislature of the State of Florida:
   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.