Florida Senate - 2014 CS for SB 624
By the Committee on Community Affairs; and Senator Simpson
578-02455A-14 2014624c1
1 A bill to be entitled
2 An act relating to fair associations; creating s.
3 157.37, F.S.; prohibiting a county from levying a tax,
4 special assessment, or fee for the planning,
5 construction, operation, use, or maintenance of
6 stormwater facilities against land owned by a fair
7 association; amending s. 163.31801, F.S.; prohibiting
8 a county, municipality, or special district from
9 imposing an impact or mobility fee on a fair
10 association; amending s. 170.01, F.S.; prohibiting a
11 municipality from levying a special assessment for the
12 planning, construction, operation, use, or maintenance
13 of stormwater facilities against real property owned
14 by a fair association; creating s. 196.1988, F.S.;
15 exempting personal and real property of a fair
16 association used predominantly for certain purposes
17 from the imposition of ad valorem taxes; amending s.
18 298.305, F.S.; prohibiting a water control district
19 from levying special assessments for proposed works
20 and improvements against real property owned by a fair
21 association; amending s. 298.54, F.S.; exempting real
22 property owned by a fair association from the
23 imposition of a maintenance tax by a water control
24 district; amending s. 403.0893, F.S.; exempting fair
25 associations from the assessment or imposition of a
26 fee by local or regional governmental entities for the
27 planning, construction, operation, use, or maintenance
28 of stormwater management systems; declaring an
29 important state interest; providing an effective date.
30
31 Be It Enacted by the Legislature of the State of Florida:
32
33 Section 1. Section 157.37, Florida Statutes, is created to
34 read:
35 157.37 Prohibited tax, special assessment, or fee against a
36 fair association for stormwater management facilities.—A county
37 may not levy a tax, special assessment, or fee for the planning,
38 construction, operation, use, or maintenance of stormwater
39 management facilities against land owned by a fair association,
40 as defined in s. 616.001.
41 Section 2. Subsection (6) is added to section 163.31801,
42 Florida Statutes, to read:
43 163.31801 Impact fees; short title; intent; definitions;
44 ordinances levying impact fees.—
45 (6) Notwithstanding any law, ordinance, or resolution to
46 the contrary, a county, municipality, or special district may
47 not impose an impact fee or a mobility fee on a fair association
48 as defined in s. 616.001.
49 Section 3. Subsection (2) of section 170.01, Florida
50 Statutes, is amended to read:
51 170.01 Authority for providing improvements and levying and
52 collecting special assessments against property benefited.—
53 (2)(a) Special assessments may be levied only for the
54 purposes enumerated in this section and shall be levied only on
55 benefited real property at a rate of assessment based on the
56 special benefit accruing to such property from such improvements
57 if when the improvements funded by the special assessment
58 provide a benefit which is different in type or degree from
59 benefits provided to the community as a whole.
60 (b) Notwithstanding paragraph (a), a special assessment for
61 the planning, construction, operation, use, or maintenance of
62 stormwater facilities may not be levied on real property owned
63 by a fair association, as defined in s. 616.001, even if such
64 real property is benefited or increases in value due to the
65 stormwater facilities.
66 Section 4. Section 196.1988, Florida Statutes, is created
67 to read:
68 196.1988 Fair association property exemption.—Personal or
69 real property owned by a fair association, as defined in s.
70 616.001, and used predominantly for conducting and operating a
71 not-for-profit fair or exhibition for the benefit and
72 development of the educational, agricultural, horticultural,
73 livestock, charitable, historical, civic, cultural, scientific,
74 and other resources of the state or a county, a municipality, or
75 other political subdivision of the state is hereby defined as
76 property within the purview of s. 3(a), Art. VII of the State
77 Constitution and is exempt from ad valorem taxation to the
78 extent of such use pursuant to s. 196.192(2). Any portion of
79 such property used for nonexempt purposes may be valued and
80 placed upon the tax rolls separately from any portion entitled
81 to exemption under this section.
82 Section 5. Subsection (1) of section 298.305, Florida
83 Statutes, is amended to read:
84 298.305 Assessing land for development; apportionment of
85 assessment.—
86 (1) After the engineer’s report has been approved by the
87 board of supervisors, the proposed water control plan or plan
88 amendment has been finally adopted, and the lists of lands with
89 the assessed benefits have been filed in the office of the
90 secretary of the district, then the board of supervisors shall
91 levy a non-ad valorem assessment as approved by the board on all
92 lands in the district to which benefits have been assessed, to
93 pay the costs of the completion of the proposed works and
94 improvements, as shown in the adopted plan or plan amendment and
95 in carrying out the objectives of the district; and, in addition
96 thereto, 10 percent of the total amount for contingencies. The
97 assessment must be apportioned to and levied on each assessable
98 tract of land in the district.
99 (a) Under s. 298.54, the board of supervisors may also levy
100 a maintenance assessment on all lands in the district to which
101 benefits have been assessed as may be necessary to operate and
102 maintain the district works and activities and to defray the
103 current expenses of the district. A maintenance assessment
104 recommendation for the operation and maintenance of the district
105 works and activities must be included in each engineer’s report
106 considered by the board.
107 (b) A special assessment or the tax authorized under s.
108 298.54 may not be levied on real property owned by a fair
109 association, as defined in s. 616.001, for a proposed work or
110 improvement even if such real property is benefited or increases
111 in value due to the proposed work or improvement.
112 Section 6. Section 298.54, Florida Statutes, is amended to
113 read:
114 298.54 Maintenance tax.—To maintain and preserve the
115 ditches, drains, or other improvements made pursuant to this
116 chapter and to repair and restore the same, when needed, and for
117 the purpose of defraying the current expenses of the district,
118 including any sum which may be required to pay state and county
119 taxes on any lands which may have been purchased and which are
120 held by the district under the provisions of this chapter, the
121 board of supervisors may, upon the completion of such the said
122 improvements, in whole or in part, as may be certified to the
123 board by the chief engineer, levy annually a tax upon each tract
124 or parcel of land within the district, to be known as a
125 “maintenance tax.” The Said maintenance tax shall be apportioned
126 upon the basis of the net assessments of benefits assessed as
127 accruing from original construction, shall be evidenced to and
128 certified by the board of supervisors by not later than June 1
129 of each year to the property appraisers of counties in which
130 lands of the district are situated, and shall be extended by the
131 county property appraisers on the county tax rolls and collected
132 by the tax collectors in the same manner and time as county
133 taxes, and the proceeds therefrom shall be paid to the said
134 district. The Said tax shall be a lien until paid on the
135 property against which assessed and enforceable in like manner
136 as county taxes. Real property owned by a fair association, as
137 defined in s. 616.001, is exempt from the maintenance tax
138 authorized by this section.
139 Section 7. Section 403.0893, Florida Statutes, is amended
140 to read:
141 403.0893 Stormwater funding; dedicated funds for stormwater
142 management.—
143 (1) In addition to any other funding mechanism legally
144 available to local government to construct, operate, or maintain
145 stormwater systems, a county or municipality may:
146 (a)(1) Create one or more stormwater utilities and adopt
147 stormwater utility fees sufficient to plan, construct, operate,
148 and maintain stormwater management systems set out in the local
149 program required pursuant to s. 403.0891(3);
150 (b)(2) Establish and set aside, as a continuing source of
151 revenue, other funds sufficient to plan, construct, operate, and
152 maintain stormwater management systems set out in the local
153 program required pursuant to s. 403.0891(3); or
154 (c)(3) Create, alone or in cooperation with counties,
155 municipalities, and special districts pursuant to the Interlocal
156 Cooperation Act, s. 163.01, one or more stormwater management
157 system benefit areas. All property owners within such said area
158 may be assessed a per acreage fee to fund the planning,
159 construction, operation, maintenance, and administration of a
160 public stormwater management system for the benefited area. Any
161 benefit area containing different land uses which receive
162 substantially different levels of stormwater benefits shall
163 include stormwater management system benefit subareas, which
164 shall be assessed different per acreage fees from subarea to
165 subarea based upon a reasonable relationship to benefits
166 received. The fees shall be calculated to generate sufficient
167 funds to plan, construct, operate, and maintain stormwater
168 management systems called for in the local program required
169 pursuant to s. 403.0891(3). For fees assessed pursuant to this
170 section, counties or municipalities may use the non-ad valorem
171 levy, collection, and enforcement method as provided for in
172 chapter 197.
173 (2) A fair association, as defined in s. 616.001, is exempt
174 from the imposition or assessment of any fee authorized by this
175 section to plan, construct, operate, use, or maintain a
176 stormwater management system.
177 Section 8. The Legislature finds that a proper and
178 legitimate state purpose is served when a not-for-profit
179 association conducting and operating a not-for-profit fair or
180 exhibition for the benefit and development of the educational,
181 agricultural, horticultural, livestock, charitable, historical,
182 civic, cultural, scientific, and other resources of the state or
183 a county, a municipality, or any other political subdivision of
184 the state is exempt from the imposition of taxes and fees that
185 could render such association unable to provide these important
186 cultural and economic services to the residents of the many
187 communities in this state. Therefore, the Legislature hereby
188 determines and declares that this act fulfills an important
189 state interest.
190 Section 9. This act shall take effect July 1, 2014.