Florida Senate - 2019                                    SB 1054
       
       
        
       By Senator Lee
       
       
       
       
       
       20-00386E-19                                          20191054__
    1                        A bill to be entitled                      
    2         An act relating to community redevelopment agencies;
    3         creating s. 112.327, F.S.; defining terms; prohibiting
    4         a person from lobbying a community redevelopment
    5         agency until he or she has registered as a lobbyist
    6         with that agency; providing registration requirements;
    7         requiring an agency to make lobbyist registrations
    8         available to the public; requiring a database of
    9         currently registered lobbyists and principals to be
   10         available on certain websites; requiring a lobbyist to
   11         send a written statement to the agency canceling the
   12         registration for a principal that he or she no longer
   13         represents; authorizing an agency to remove the name
   14         of a lobbyist from the list of registered lobbyists
   15         under certain circumstances; authorizing an agency to
   16         establish an annual lobbyist registration fee, not to
   17         exceed a specified amount; requiring an agency to be
   18         diligent in ascertaining whether persons required to
   19         register have complied, subject to certain
   20         requirements; requiring the Commission on Ethics to
   21         investigate a lobbyist or principal under certain
   22         circumstances, subject to certain requirements;
   23         requiring the commission to provide the Governor with
   24         a report of its findings and recommendations in such
   25         investigations; authorizing the Governor to enforce
   26         the commission’s findings and recommendations;
   27         authorizing community redevelopment agencies to adopt
   28         rules to govern the registration of lobbyists;
   29         amending s. 112.3142, F.S.; requiring ethics training
   30         for community redevelopment agency commissioners;
   31         specifying requirements for such training; amending s.
   32         163.340, F.S.; revising the definition of the term
   33         “blighted area”; amending s. 163.356, F.S.; revising
   34         reporting requirements; deleting provisions requiring
   35         certain annual reports; amending s. 163.367, F.S.;
   36         requiring ethics training for community redevelopment
   37         agency commissioners; amending s. 163.370, F.S.;
   38         revising the list of projects that are prohibited from
   39         being financed by increment revenues; requiring
   40         community redevelopment agencies to follow certain
   41         procurement procedures; creating s. 163.371, F.S.;
   42         requiring a community redevelopment agency to publish
   43         certain digital boundary maps on its website;
   44         providing annual reporting requirements; requiring a
   45         community redevelopment agency to publish the annual
   46         reports on its website; creating s. 163.3755, F.S.;
   47         providing termination dates for certain community
   48         redevelopment agencies; creating s. 163.3756, F.S.;
   49         providing legislative findings; requiring the
   50         Department of Economic Opportunity to declare inactive
   51         community redevelopment agencies that have reported no
   52         financial activity for a specified number of years;
   53         providing hearing procedures; authorizing certain
   54         financial activity by a community redevelopment agency
   55         that is declared inactive; providing applicability;
   56         providing for construction; requiring the department
   57         to maintain a website identifying all inactive
   58         community redevelopment agencies; amending s. 163.387,
   59         F.S.; specifying the level of tax increment financing
   60         that a governing body may establish for funding the
   61         redevelopment trust fund; effective on a specified
   62         date, revising requirements for the use of
   63         redevelopment trust fund proceeds; limiting allowed
   64         expenditures; revising requirements for the annual
   65         budget of a community redevelopment agency; revising
   66         requirements for use of moneys in the redevelopment
   67         trust fund for specific redevelopment projects;
   68         revising requirements for the annual audit; requiring
   69         the audit to be included with the financial report of
   70         the county or municipality that created the community
   71         redevelopment agency; amending s. 218.32, F.S.;
   72         revising criteria for finding that a county or
   73         municipality failed to file a report; requiring the
   74         Department of Financial Services to provide a report
   75         to the Department of Economic Opportunity concerning
   76         community redevelopment agencies reporting no
   77         revenues, expenditures, or debts; amending s. 163.524,
   78         F.S.; conforming a cross-reference; making technical
   79         changes; providing an effective date.
   80          
   81  Be It Enacted by the Legislature of the State of Florida:
   82  
   83         Section 1. Section 112.327, Florida Statutes, is created to
   84  read:
   85         112.327 Lobbying before community redevelopment agencies;
   86  registration and reporting.—
   87         (1) As used in this section, the term:
   88         (a) “Agency” or “community redevelopment agency” means a
   89  public agency created by, or designated pursuant to, s. 163.356
   90  or s. 163.357 and operating under the authority of part III of
   91  chapter 163.
   92         (b) “Lobby” means to seek to influence an agency with
   93  respect to a decision of the agency in an area of policy or
   94  procurement or to attempt to obtain the goodwill of an agency
   95  official or employee on behalf of another person. The term must
   96  be interpreted and applied consistently with the rules of the
   97  commission adopted pursuant to s. 112.3215(15).
   98         (c) “Lobbyist” has the same meaning as in s. 112.3215.
   99         (d) “Principal” has the same meaning as in s. 112.3215.
  100         (2) A person may not lobby an agency until he or she has
  101  registered as a lobbyist with that agency. Such registration is
  102  due upon the person initially being retained to lobby and is
  103  renewable on a calendar-year basis thereafter. Upon
  104  registration, the person shall provide a statement, signed by
  105  the principal or principal’s representative, stating that the
  106  registrant is authorized to represent the principal and
  107  identifying and designating its main business pursuant to a
  108  classification system approved by the agency. Any changes to the
  109  information required by this section must be disclosed within 15
  110  days by filing a new registration form. An agency may create its
  111  own lobbyist registration forms or may accept a completed
  112  legislative branch or executive branch lobbyist registration
  113  form. In completing the form required by the agency, the
  114  registrant shall disclose, under oath, the following:
  115         (a) His or her name and business address.
  116         (b) The name and business address of each principal
  117  represented.
  118         (c) The existence of any direct or indirect business
  119  association, partnership, or financial relationship with any
  120  officer or employee of an agency with which he or she lobbies or
  121  intends to lobby.
  122         (3) An agency shall make lobbyist registrations available
  123  to the public. If an agency maintains a website, a database of
  124  currently registered lobbyists and principals must be available
  125  on that website. If the agency does not maintain a website, the
  126  database of currently registered lobbyists and principals must
  127  be available on the website of the county or municipality that
  128  created the agency.
  129         (4) Immediately upon a lobbyist’s termination of his or her
  130  representation of a principal, the lobbyist shall send a written
  131  statement to the agency canceling the registration. If the
  132  principal notifies the agency that the lobbyist is no longer
  133  authorized to represent that principal, an agency may remove the
  134  name of a lobbyist from the list of registered lobbyists.
  135         (5) An agency may establish an annual lobbyist registration
  136  fee, not to exceed $40, for each principal represented. The
  137  agency may use registration fees only for the purpose of
  138  administering this section.
  139         (6) An agency shall be diligent in ascertaining whether
  140  persons required to register under this section have complied.
  141  An agency may not knowingly authorize an unregistered person to
  142  lobby the agency.
  143         (7) Upon receipt of a sworn complaint alleging that a
  144  lobbyist or principal has failed to register with an agency or
  145  has knowingly submitted false information in a report or
  146  registration required under this section, the commission shall
  147  investigate the lobbyist or principal pursuant to the procedures
  148  established in s. 112.324. The commission shall provide the
  149  Governor with a report of its findings and recommendations in
  150  any investigation conducted pursuant to this subsection, and the
  151  Governor may enforce them.
  152         (8) Community redevelopment agencies may adopt rules to
  153  govern the registration of lobbyists, including rules governing
  154  the adoption of forms and the establishment of the lobbyist
  155  registration fee.
  156         Section 2. Section 112.3142, Florida Statutes, is amended
  157  to read:
  158         112.3142 Ethics training for specified constitutional
  159  officers, and elected municipal officers, and commissioners.—
  160         (1) As used in this section, the term “constitutional
  161  officers” includes the Governor, the Lieutenant Governor, the
  162  Attorney General, the Chief Financial Officer, the Commissioner
  163  of Agriculture, state attorneys, public defenders, sheriffs, tax
  164  collectors, property appraisers, supervisors of elections,
  165  clerks of the circuit court, county commissioners, district
  166  school board members, and superintendents of schools.
  167         (2)(a) All constitutional officers must complete 4 hours of
  168  ethics training each calendar year which addresses, at a
  169  minimum, s. 8, Art. II of the State Constitution, the Code of
  170  Ethics for Public Officers and Employees, and the public records
  171  and public meetings laws of this state. This requirement may be
  172  satisfied by completion of a continuing legal education class or
  173  other continuing professional education class, seminar, or
  174  presentation if the required subjects are covered.
  175         (b) Beginning January 1, 2015, All elected municipal
  176  officers must complete 4 hours of ethics training each calendar
  177  year which addresses, at a minimum, s. 8, Art. II of the State
  178  Constitution, the Code of Ethics for Public Officers and
  179  Employees, and the public records and public meetings laws of
  180  this state. This requirement may be satisfied by completion of a
  181  continuing legal education class or other continuing
  182  professional education class, seminar, or presentation if the
  183  required subjects are covered.
  184         (c) Beginning October 1, 2019, each commissioner of a
  185  community redevelopment agency created under part III of chapter
  186  163 must complete 4 hours of ethics training each calendar year
  187  which addresses, at a minimum, s. 8, Art. II of the State
  188  Constitution, the Code of Ethics for Public Officers and
  189  Employees, and the public records and public meetings laws of
  190  this state. This requirement may be satisfied by completion of a
  191  continuing legal education class or other continuing
  192  professional education class, seminar, or presentation, if the
  193  required subject material is covered by the class.
  194         (d) The commission shall adopt rules establishing minimum
  195  course content for the portion of an ethics training class which
  196  addresses s. 8, Art. II of the State Constitution and the Code
  197  of Ethics for Public Officers and Employees.
  198         (e)(d) The Legislature intends that a constitutional
  199  officer or elected municipal officer who is required to complete
  200  ethics training pursuant to this section receive the required
  201  training as close as possible to the date that he or she assumes
  202  office. A constitutional officer or elected municipal officer
  203  assuming a new office or new term of office on or before March
  204  31 must complete the annual training on or before December 31 of
  205  the year in which the term of office began. A constitutional
  206  officer or elected municipal officer assuming a new office or
  207  new term of office after March 31 is not required to complete
  208  ethics training for the calendar year in which the term of
  209  office began.
  210         (3) Each house of the Legislature shall provide for ethics
  211  training pursuant to its rules.
  212         Section 3. Subsection (8) of section 163.340, Florida
  213  Statutes, is amended to read:
  214         163.340 Definitions.—The following terms, wherever used or
  215  referred to in this part, have the following meanings:
  216         (8) “Blighted area” means an area in which there are a
  217  substantial number of deteriorated or deteriorating structures;
  218  in which conditions, as indicated by government-maintained
  219  statistics or other studies, endanger life or property or are
  220  leading to economic distress; and in which two or more of the
  221  following factors are present:
  222         (a) Predominance of defective or inadequate street layout,
  223  parking facilities, roadways, bridges, or public transportation
  224  facilities.
  225         (b) Aggregate assessed values of real property in the area
  226  for ad valorem tax purposes have failed to show any appreciable
  227  increase over the 5 years before prior to the finding of such
  228  conditions.
  229         (c) Faulty lot layout in relation to size, adequacy,
  230  accessibility, or usefulness.
  231         (d) Unsanitary or unsafe conditions.
  232         (e) Deterioration of site or other improvements.
  233         (f) Inadequate and outdated building density patterns.
  234         (g) Falling lease rates per square foot of office,
  235  commercial, or industrial space compared to the remainder of the
  236  county or municipality.
  237         (h) Tax or special assessment delinquency exceeding the
  238  fair value of the land.
  239         (i) Residential and commercial vacancy rates higher in the
  240  area than in the remainder of the county or municipality.
  241         (j) Incidence of crime in the area higher than in the
  242  remainder of the county or municipality.
  243         (k) Fire and emergency medical service calls to the area
  244  proportionately higher than in the remainder of the county or
  245  municipality.
  246         (l) A greater number of violations of the Florida Building
  247  Code in the area than the number of violations recorded in the
  248  remainder of the county or municipality.
  249         (m) Diversity of ownership or defective or unusual
  250  conditions of title which prevent the free alienability of land
  251  within the deteriorated or hazardous area.
  252         (n) Governmentally owned property with adverse
  253  environmental conditions caused by a public or private entity.
  254         (o) A substantial number or percentage of properties
  255  damaged by sinkhole activity which have not been adequately
  256  repaired or stabilized.
  257         (p) Rates of unemployment higher in the area than in the
  258  remainder of the county or municipality.
  259         (q) Rates of poverty higher in the area than in the
  260  remainder of the county or municipality.
  261         (r) Rates of foreclosure higher in the area than in the
  262  remainder of the county or municipality.
  263         (s) Rates of infant mortality higher in the area than in
  264  the remainder of the county or municipality.
  265  
  266  However, the term “blighted area” also means any area in which
  267  at least one of the factors identified in paragraphs (a) through
  268  (o) is present and all taxing authorities subject to s.
  269  163.387(2)(a) agree, either by interlocal agreement with the
  270  agency or by resolution, that the area is blighted. Such
  271  agreement or resolution must be limited to a determination that
  272  the area is blighted. For purposes of qualifying for the tax
  273  credits authorized in chapter 220, the term “blighted area”
  274  means an area as defined in this subsection.
  275         Section 4. Paragraphs (c) and (d) of subsection (3) of
  276  section 163.356, Florida Statutes, are amended to read:
  277         163.356 Creation of community redevelopment agency.—
  278         (3)(c) The governing body of the county or municipality
  279  shall designate a chair and vice chair from among the
  280  commissioners. An agency may employ an executive director,
  281  technical experts, and such other agents and employees,
  282  permanent and temporary, as it requires, and determine their
  283  qualifications, duties, and compensation. For such legal service
  284  as it requires, an agency may employ or retain its own counsel
  285  and legal staff.
  286         (d) An agency authorized to transact business and exercise
  287  powers under this part shall file with the governing body the
  288  report required pursuant to s. 163.371(1), on or before March 31
  289  of each year, a report of its activities for the preceding
  290  fiscal year, which report shall include a complete financial
  291  statement setting forth its assets, liabilities, income, and
  292  operating expenses as of the end of such fiscal year. At the
  293  time of filing the report, the agency shall publish in a
  294  newspaper of general circulation in the community a notice to
  295  the effect that such report has been filed with the county or
  296  municipality and that the report is available for inspection
  297  during business hours in the office of the clerk of the city or
  298  county commission and in the office of the agency.
  299         (e)(d) At any time after the creation of a community
  300  redevelopment agency, the governing body of the county or
  301  municipality may appropriate to the agency such amounts as the
  302  governing body deems necessary for the administrative expenses
  303  and overhead of the agency, including the development and
  304  implementation of community policing innovations.
  305         Section 5. Subsection (1) of section 163.367, Florida
  306  Statutes, is amended to read:
  307         163.367 Public officials, commissioners, and employees
  308  subject to code of ethics.—
  309         (1) The officers, commissioners, and employees of a
  310  community redevelopment agency created by, or designated
  311  pursuant to, s. 163.356 or s. 163.357 are shall be subject to
  312  the provisions and requirements of part III of chapter 112, and
  313  commissioners also must comply with the ethics training
  314  requirements imposed in s. 112.3142.
  315         Section 6. Paragraphs (d), (e), and (f) are added to
  316  subsection (3) of section 163.370, Florida Statutes, and
  317  subsection (5) is added to that section, to read:
  318         163.370 Powers; counties and municipalities; community
  319  redevelopment agencies.—
  320         (3) The following projects may not be paid for or financed
  321  by increment revenues:
  322         (d) Community redevelopment agency activities related to
  323  festivals or street parties designed to promote tourism.
  324         (e) Grants to entities that promote tourism.
  325         (f) Grants to nonprofit entities that provide socially
  326  beneficial programs.
  327         (5)A community redevelopment agency shall procure all
  328  commodities and services under the same purchasing processes and
  329  requirements that apply to the county or municipality that
  330  created the agency.
  331         Section 7. Section 163.371, Florida Statutes, is created to
  332  read:
  333         163.371Reporting requirements.—
  334         (1)By January 1, 2020, each community redevelopment agency
  335  shall publish on its website digital maps that depict the
  336  geographic boundaries and total acreage of the community
  337  redevelopment agency. If any change is made to the boundaries or
  338  total acreage, the agency shall post updated map files on its
  339  website within 60 days after the date such change takes effect.
  340         (2)Beginning March 31, 2020, and no later than March 31 of
  341  each year thereafter, a community redevelopment agency shall
  342  file an annual report with the county or municipality that
  343  created the agency and publish the report on the agency’s
  344  website. The report must include the following information:
  345         (a)The most recent complete audit report of the
  346  redevelopment trust fund as required in s. 163.387(8).
  347         (b)The performance data for each plan authorized,
  348  administered, or overseen by the community redevelopment agency
  349  as of December 31 of the reporting year, including the:
  350         1.Total number of projects started and completed and the
  351  estimated cost for each project.
  352         2.Total expenditures from the redevelopment trust fund.
  353         3.Original assessed real property values within the
  354  community redevelopment agency’s area of authority as of the day
  355  the agency was created.
  356         4.Total assessed real property values of property within
  357  the boundaries of the community redevelopment agency as of
  358  January 1 of the reporting year.
  359         5.Total amount expended for affordable housing for low
  360  income and middle-income residents.
  361         (c)A summary indicating to what extent, if any, the
  362  community redevelopment agency has achieved the goals set out in
  363  its community redevelopment plan.
  364         Section 8. Section 163.3755, Florida Statutes, is created
  365  to read:
  366         163.3755Termination of community redevelopment agencies;
  367  prohibition on future creation.—
  368         (1)A community redevelopment agency in existence on
  369  October 1, 2019, shall terminate on the expiration date provided
  370  in the agency’s charter on October 1, 2019, or on September 30,
  371  2039, whichever is earlier, unless the governing body of the
  372  county or municipality that created the community redevelopment
  373  agency approves its continued existence by a majority vote of
  374  the members of the governing body.
  375         (2)(a)If the governing body of the county or municipality
  376  that created the community redevelopment agency does not approve
  377  its continued existence by a majority vote of the governing body
  378  members, a community redevelopment agency with outstanding bonds
  379  as of October 1, 2019, that do not mature until after the
  380  termination date of the agency or September 30, 2039, whichever
  381  is earlier, remains in existence until the date the bonds
  382  mature.
  383         (b)A community redevelopment agency operating under this
  384  subsection on or after September 30, 2039, may not extend the
  385  maturity date of any outstanding bonds.
  386         (c)The county or municipality that created the community
  387  redevelopment agency must issue a new finding of necessity
  388  limited to timely meeting the remaining bond obligations of the
  389  community redevelopment agency.
  390         Section 9. Section 163.3756, Florida Statutes, is created
  391  to read:
  392         163.3756Inactive community redevelopment agencies.—
  393         (1)The Legislature finds that a number of community
  394  redevelopment agencies continue to exist, but do not report any
  395  revenues, expenditures, or debt in the annual reports they file
  396  with the Department of Financial Services pursuant to s. 218.32.
  397         (2)(a)A community redevelopment agency that has reported
  398  no revenue, no expenditures, and no debt under s. 189.016(9) or
  399  s. 218.32 for 3 consecutive fiscal years beginning no earlier
  400  than October 1, 2016, must be declared inactive by the
  401  Department of Economic Opportunity, which shall notify the
  402  agency of the declaration. If the agency does not have board
  403  members or an agent, the notice of the declaration of inactive
  404  status must be delivered to the county or municipal governing
  405  board or commission that created the agency.
  406         (b)The governing board of a community redevelopment agency
  407  that is declared inactive under this section may seek to
  408  invalidate the declaration by initiating proceedings under s.
  409  189.062(5) within 30 days after the date of the receipt of the
  410  notice from the Department of Economic Opportunity.
  411         (3)A community redevelopment agency that is declared
  412  inactive under this section may expend funds from the
  413  redevelopment trust fund only as necessary to service
  414  outstanding bond debt. The agency may not expend other funds in
  415  the absence of an ordinance of the local governing body that
  416  created the agency which consents to the expenditure of such
  417  funds.
  418         (4)The provisions of s. 189.062(2) and (4) do not apply to
  419  a community redevelopment agency that has been declared inactive
  420  under this section.
  421         (5)The provisions of this section are cumulative to the
  422  provisions of s. 189.062. To the extent the provisions of this
  423  section conflict with the provisions of s. 189.062, this section
  424  prevails.
  425         (6)The Department of Economic Opportunity shall maintain
  426  on its website a separate list of community redevelopment
  427  agencies declared inactive under this section.
  428         Section 10. Paragraph (a) of subsection (1), subsection
  429  (6), paragraph (d) of subsection (7), and subsection (8) of
  430  section 163.387, Florida Statutes, are amended to read:
  431         163.387 Redevelopment trust fund.—
  432         (1)(a) After approval of a community redevelopment plan,
  433  there may be established for each community redevelopment agency
  434  created under s. 163.356 a redevelopment trust fund. Funds
  435  allocated to and deposited into this fund shall be used by the
  436  agency to finance or refinance any community redevelopment it
  437  undertakes pursuant to the approved community redevelopment
  438  plan. No community redevelopment agency may receive or spend any
  439  increment revenues pursuant to this section unless and until the
  440  governing body has, by ordinance, created the trust fund and
  441  provided for the funding of the redevelopment trust fund until
  442  the time certain set forth in the community redevelopment plan
  443  as required by s. 163.362(10). Such ordinance may be adopted
  444  only after the governing body has approved a community
  445  redevelopment plan. The annual funding of the redevelopment
  446  trust fund shall be in an amount not less than that increment in
  447  the income, proceeds, revenues, and funds of each taxing
  448  authority derived from or held in connection with the
  449  undertaking and carrying out of community redevelopment under
  450  this part. Such increment shall be determined annually and shall
  451  be that amount equal to 95 percent of the difference between:
  452         1. The amount of ad valorem taxes levied each year by each
  453  taxing authority, exclusive of any amount from any debt service
  454  millage, on taxable real property contained within the
  455  geographic boundaries of a community redevelopment area; and
  456         2. The amount of ad valorem taxes which would have been
  457  produced by the rate upon which the tax is levied each year by
  458  or for each taxing authority, exclusive of any debt service
  459  millage, upon the total of the assessed value of the taxable
  460  real property in the community redevelopment area as shown upon
  461  the most recent assessment roll used in connection with the
  462  taxation of such property by each taxing authority prior to the
  463  effective date of the ordinance providing for the funding of the
  464  trust fund.
  465  
  466  However, the governing body of any county as defined in s.
  467  125.011(1) may, in the ordinance providing for the funding of a
  468  trust fund established with respect to any community
  469  redevelopment area created on or after July 1, 1994, determine
  470  that the amount to be funded by each taxing authority annually
  471  shall be less than 95 percent of the difference between
  472  subparagraphs 1. and 2., but in no event shall such amount be
  473  less than 50 percent of such difference.
  474         (6) Effective October 1, 2019, moneys in the redevelopment
  475  trust fund may be expended from time to time for undertakings of
  476  a community redevelopment agency as described in the community
  477  redevelopment plan only pursuant to an annual budget adopted by
  478  the board of commissioners of the community redevelopment agency
  479  and only for the following purposes specified in paragraph (c).,
  480  including, but not limited to:
  481         (a) Except as otherwise provided in this subsection, a
  482  community redevelopment agency shall comply with the
  483  requirements of s. 189.016.
  484         (b)A community redevelopment agency created by a
  485  municipality shall submit its annual budget to the board of
  486  county commissioners for the county in which the agency is
  487  located within 10 days after the adoption of such budget and
  488  submit amendments of its annual budget to the board of county
  489  commissioners within 10 days after the adoption date of the
  490  amended budget Administrative and overhead expenses necessary or
  491  incidental to the implementation of a community redevelopment
  492  plan adopted by the agency.
  493         (c)The annual budget of a community redevelopment agency
  494  may provide for payment of the following expenses:
  495         1.Administrative and overhead expenses directly or
  496  indirectly necessary to implement a community redevelopment plan
  497  adopted by the agency. However, administrative and overhead
  498  expenses may not exceed 18 percent of the total annual budget of
  499  the community redevelopment agency.
  500         2.(b) Expenses of redevelopment planning, surveys, and
  501  financial analysis, including the reimbursement of the governing
  502  body or the community redevelopment agency for such expenses
  503  incurred before the redevelopment plan was approved and adopted.
  504         3.(c) The acquisition of real property in the redevelopment
  505  area.
  506         4.(d) The clearance and preparation of any redevelopment
  507  area for redevelopment and relocation of site occupants within
  508  or outside the community redevelopment area as provided in s.
  509  163.370.
  510         5.(e) The repayment of principal and interest or any
  511  redemption premium for loans, advances, bonds, bond anticipation
  512  notes, and any other form of indebtedness.
  513         6.(f) All expenses incidental to or connected with the
  514  issuance, sale, redemption, retirement, or purchase of bonds,
  515  bond anticipation notes, or other form of indebtedness,
  516  including funding of any reserve, redemption, or other fund or
  517  account provided for in the ordinance or resolution authorizing
  518  such bonds, notes, or other form of indebtedness.
  519         7.(g) The development of affordable housing within the
  520  community redevelopment area.
  521         8.(h) The development of community policing innovations.
  522         9. Infrastructure improvement, building construction, and
  523  building renovation, including improvements, construction, and
  524  renovation related to parking lots, parking garages, and
  525  neighborhood parks.
  526         10. Grants and loans to businesses for facade improvements,
  527  signage, sprinkler system upgrades, and other structural
  528  improvements.
  529         (7) On the last day of the fiscal year of the community
  530  redevelopment agency, any money which remains in the trust fund
  531  after the payment of expenses pursuant to subsection (6) for
  532  such year shall be:
  533         (d) Appropriated to a specific redevelopment project
  534  pursuant to an approved community redevelopment plan. The funds
  535  appropriated for such project may not be changed unless the
  536  project is amended, redesigned, or delayed, in which case the
  537  funds must be reappropriated pursuant to the next annual budget
  538  adopted by the board of commissioners of the community
  539  redevelopment agency which project will be completed within 3
  540  years from the date of such appropriation.
  541         (8)(a) Each community redevelopment agency with revenues or
  542  a total of expenditures and expenses in excess of $100,000, as
  543  reported on the trust fund financial statements, shall provide
  544  for a financial an audit of the trust fund each fiscal year and
  545  a report of such audit to be prepared by an independent
  546  certified public accountant or firm. Each financial audit
  547  conducted pursuant to this subsection must be conducted in
  548  accordance with rules for audits of local governments adopted by
  549  the Auditor General.
  550         (b)The audit Such report must: shall
  551         1. Describe the amount and source of deposits into, and the
  552  amount and purpose of withdrawals from, the trust fund during
  553  such fiscal year and the amount of principal and interest paid
  554  during such year on any indebtedness to which increment revenues
  555  are pledged and the remaining amount of such indebtedness.
  556         2.Include financial statements identifying the assets,
  557  liabilities, income, and operating expenses of the community
  558  redevelopment agency as of the end of such fiscal year.
  559         3.Include a finding by the auditor as to whether the
  560  community redevelopment agency is in compliance with subsections
  561  (6) and (7).
  562         (c)The audit report for the community redevelopment agency
  563  must accompany the annual financial report submitted by the
  564  county or municipality that created the agency to the Department
  565  of Financial Services as provided in s. 218.32, regardless of
  566  whether the agency reports separately under that section.
  567         (d) The agency shall provide by registered mail a copy of
  568  the audit report to each taxing authority.
  569         Section 11. Subsection (3) of section 218.32, Florida
  570  Statutes, is amended to read:
  571         218.32 Annual financial reports; local governmental
  572  entities.—
  573         (3)(a) The department shall notify the President of the
  574  Senate and the Speaker of the House of Representatives of any
  575  municipality that has not reported any financial activity for
  576  the last 4 fiscal years. Such notice must be sufficient to
  577  initiate dissolution procedures as described in s.
  578  165.051(1)(a). Any special law authorizing the incorporation or
  579  creation of the municipality must be included within the
  580  notification.
  581         (b)Failure of a county or municipality required under s.
  582  163.387(8) to include with its annual financial report to the
  583  department a financial audit report for each community
  584  redevelopment agency created by that county or municipality
  585  constitutes a failure to report under this section.
  586         (c)By November 1 of each year, the department must provide
  587  the Special District Accountability Program of the Department of
  588  Economic Opportunity with a list of each community redevelopment
  589  agency that does not report any revenues, expenditures, or debt
  590  for the community redevelopment agency’s previous fiscal year.
  591         Section 12. Subsection (3) of section 163.524, Florida
  592  Statutes, is amended to read:
  593         163.524 Neighborhood Preservation and Enhancement Program;
  594  participation; creation of Neighborhood Preservation and
  595  Enhancement Districts; creation of Neighborhood Councils and
  596  Neighborhood Enhancement Plans.—
  597         (3) After the boundaries and size of the Neighborhood
  598  Preservation and Enhancement District have been defined, the
  599  local government shall pass an ordinance authorizing the
  600  creation of the Neighborhood Preservation and Enhancement
  601  District. The ordinance must shall contain a finding that the
  602  boundaries of the Neighborhood Preservation and Enhancement
  603  District comply with s. 163.340(7) or s. 163.340(8)(a)-(s)
  604  (8)(a)-(o) or do not contain properties that are protected by
  605  deed restrictions. Such ordinance may be amended or repealed in
  606  the same manner as other local ordinances.
  607         Section 13. This act shall take effect July 1, 2019.