Florida Senate - 2020                                    SB 1350
       By Senator Baxley
       12-00902-20                                           20201350__
    1                        A bill to be entitled                      
    2         An act relating to brownfields; amending s. 212.08,
    3         F.S.; revising the definition of the terms “housing
    4         project” and “mixed-use project” for purposes of
    5         specifying the projects eligible for certain tax
    6         exemptions; amending s. 376.30781, F.S.; revising the
    7         conditions under which an applicant that has
    8         rehabilitated a contaminated site may submit and claim
    9         certain tax credits; specifying a timeframe within
   10         which such tax credit applications must be submitted;
   11         revising the types of projects which are eligible for
   12         a specified tax credit; revising the criteria for
   13         determining applicants who are redeveloping brownfield
   14         sites who may be eligible for certain tax credits;
   15         revising the definition of “solid waste disposal
   16         area”; revising the date by which the Department of
   17         Environmental Protection must issue annual site
   18         rehabilitation tax credit certificate awards; amending
   19         s. 376.313, F.S.; specifying defenses to specified
   20         causes of action concerning certain discharges or
   21         other types of pollution resulting from certain
   22         discharges or pollution; amending s. 376.78, F.S.;
   23         conforming provisions to changes made by the act;
   24         amending s. 376.80, F.S.; revising the entities that
   25         may propose brownfield designations using specified
   26         criteria; removing the requirement that certain
   27         persons be identified before negotiating a brownfield
   28         site rehabilitation agreement; amending s. 376.82,
   29         F.S.; exempting certain job creation requirements
   30         otherwise needed for eligibility for specified
   31         brownfield site rehabilitation agreements; providing
   32         an effective date.
   34  Be It Enacted by the Legislature of the State of Florida:
   36         Section 1. Paragraph (o) of subsection (5) of section
   37  212.08, Florida Statutes, is amended to read:
   38         212.08 Sales, rental, use, consumption, distribution, and
   39  storage tax; specified exemptions.—The sale at retail, the
   40  rental, the use, the consumption, the distribution, and the
   41  storage to be used or consumed in this state of the following
   42  are hereby specifically exempt from the tax imposed by this
   43  chapter.
   44         (5) EXEMPTIONS; ACCOUNT OF USE.—
   45         (o) Building materials in redevelopment projects.—
   46         1. As used in this paragraph, the term:
   47         a. “Building materials” means tangible personal property
   48  that becomes a component part of a housing project or a mixed
   49  use project.
   50         b. “Housing project” means:
   51         (I) The conversion of an existing manufacturing or
   52  industrial building to a housing unit which is in an urban high
   53  crime area, an enterprise zone, an empowerment zone, a Front
   54  Porch Florida Community, a designated brownfield site for which
   55  a rehabilitation agreement with the Department of Environmental
   56  Protection or a local government delegated by the Department of
   57  Environmental Protection has been executed under s. 376.80 and
   58  any abutting real property parcel within a brownfield area, or
   59  an urban infill area; and in which the developer agrees to set
   60  aside at least 20 percent of the housing units in the project
   61  for low-income and moderate-income persons; or
   62         (II) The construction of affordable housing in a designated
   63  brownfield area of affordable housing for persons described in
   64  s. 420.0004(9), (11), (12), or (17) or in s. 159.603(7), in
   65  designated brownfield areas for which a brownfield site
   66  rehabilitation agreement with the Department of Environmental
   67  Protection or a local government delegated by the Department of
   68  Environmental Protection has been executed under s. 376.80, and
   69  any real property parcel abutting the brownfield area, if the
   70  developer agrees to set aside at least 20 percent of the housing
   71  units in any building, project, or development for such persons
   72  regardless of whether the affordable housing is part of a larger
   73  building, project, or development that includes market-rate
   74  housing.
   75         c. “Mixed-use project” means:
   76         (I) The conversion of an existing manufacturing or
   77  industrial building to mixed-use units that include artists’
   78  studios, art and entertainment services, or other compatible
   79  uses. A mixed-use conversion project must be located in an urban
   80  high-crime area, an enterprise zone, an empowerment zone, a
   81  Front Porch Florida Community, a designated brownfield site for
   82  which a rehabilitation agreement with the Department of
   83  Environmental Protection or a local government delegated by the
   84  Department of Environmental Protection has been executed under
   85  s. 376.80 and any abutting real property parcel within a
   86  brownfield area, or an urban infill area; and the developer must
   87  agree to set aside at least 20 percent of the square footage of
   88  the project for low-income and moderate-income housing; or
   89         (II)The construction of mixed-use units in a designated
   90  brownfield site for which a rehabilitation agreement with the
   91  Department of Environmental Protection or a local government
   92  delegated by the Department of Environmental Protection has been
   93  executed under s. 376.80 and any real property parcel abutting
   94  the brownfield area, if the developer agrees to set aside at
   95  least 20 percent of the square footage of the project for low
   96  income and moderate-income housing.
   97         d. “Substantially completed” has the same meaning as
   98  provided in s. 192.042(1).
   99         2. Building materials used in the construction of a housing
  100  project or mixed-use project are exempt from the tax imposed by
  101  this chapter upon an affirmative showing to the satisfaction of
  102  the department that the requirements of this paragraph have been
  103  met. This exemption inures to the owner through a refund of
  104  previously paid taxes. To receive this refund, the owner must
  105  file an application under oath with the department which
  106  includes:
  107         a. The name and address of the owner.
  108         b. The address and assessment roll parcel number of the
  109  project for which a refund is sought.
  110         c. A copy of the building permit issued for the project.
  111         d. A certification by the local building code inspector
  112  that the project is substantially completed.
  113         e. A sworn statement, under penalty of perjury, from the
  114  general contractor licensed in this state with whom the owner
  115  contracted to construct the project, which statement lists the
  116  building materials used in the construction of the project and
  117  the actual cost thereof, and the amount of sales tax paid on
  118  these materials. If a general contractor was not used, the owner
  119  shall provide this information in a sworn statement, under
  120  penalty of perjury. Copies of invoices evidencing payment of
  121  sales tax must be attached to the sworn statement.
  122         3. An application for a refund under this paragraph must be
  123  submitted to the department within 6 months after the date the
  124  project is deemed to be substantially completed by the local
  125  building code inspector. Within 30 working days after receipt of
  126  the application, the department shall determine if it meets the
  127  requirements of this paragraph. A refund approved pursuant to
  128  this paragraph shall be made within 30 days after formal
  129  approval of the application by the department.
  130         4. The department shall establish by rule an application
  131  form and criteria for establishing eligibility for exemption
  132  under this paragraph.
  133         5. The exemption shall apply to purchases of materials on
  134  or after July 1, 2000.
  135         Section 2. Paragraphs (c), (d), and (e) of subsection (3)
  136  and subsection (9) of section 376.30781, Florida Statutes, are
  137  amended to read:
  138         376.30781 Tax credits for rehabilitation of drycleaning
  139  solvent-contaminated sites and brownfield sites in designated
  140  brownfield areas; application process; rulemaking authority;
  141  revocation authority.—
  142         (3)
  143         (c) In order to encourage completion of site rehabilitation
  144  at contaminated sites that are being voluntarily cleaned up and
  145  that are eligible for a tax credit under this section, the tax
  146  credit applicant may claim an additional 25 percent of the total
  147  site rehabilitation costs, not to exceed $500,000, if the
  148  Department of Environmental Protection has approved the
  149  applicant’s annual site rehabilitation applications and has
  150  issued in the final year of cleanup as evidenced by the
  151  Department of Environmental Protection issuing a “No Further
  152  Action” order for that site. The tax credit applicant must
  153  submit the claim for the additional 25 percent within 2 years of
  154  receipt of the “No Further Action” order for that site.
  155         (d) In order to encourage the construction of projects that
  156  include housing that meets the definition of affordable provided
  157  in s. 420.0004, an applicant for the tax credit may claim an
  158  additional 25 percent of the total site rehabilitation costs
  159  that are eligible for tax credits under this section, not to
  160  exceed $500,000. Projects with mixed uses and projects that
  161  include market-rate housing are eligible for the tax credit
  162  based on a pro rata share of the square footage of affordable
  163  housing compared to the overall square footage of the mixed-use
  164  project or the number of affordable housing units compared to
  165  market-rate housing units in a project with only residential
  166  uses, provided that the developer agrees to set aside at least
  167  20 percent of the housing units for persons described in s.
  168  420.0004(9), (11), (12), or (17) or s. 159.603(7). To receive
  169  this additional tax credit, the applicant must provide a
  170  certification letter from the Florida Housing Finance
  171  Corporation, the local housing authority, or other governmental
  172  agency that is a party to the use agreement indicating that the
  173  construction of the affordable housing portion of the project on
  174  the brownfield site has received a certificate of occupancy and
  175  the brownfield site has a properly recorded instrument that
  176  limits the use of the residential portion of the property to
  177  housing and specifies the requisite square footage or number of
  178  units set aside for affordable housing. Notwithstanding that
  179  only one application may be submitted each year for each site,
  180  an application for the additional credit provided for in this
  181  paragraph shall be submitted after all requirements to obtain
  182  the additional tax credit have been met.
  183         (e) In order to encourage the redevelopment of a brownfield
  184  site, as defined in the brownfield site rehabilitation
  185  agreement, that is hindered by the presence of solid waste, as
  186  defined in s. 403.703, costs related to solid waste removal may
  187  also be claimed under this section. A tax credit applicant, or
  188  multiple tax credit applicants working jointly to clean up a
  189  single brownfield site, may also claim costs to address the
  190  solid waste removal as defined in this paragraph in accordance
  191  with department rules. Multiple tax credit applicants shall be
  192  granted tax credits in the same proportion as each applicant’s
  193  contribution to payment of solid waste removal costs. These
  194  costs are eligible for a tax credit provided the applicant meets
  195  the eligibility requirements of s. 376.82(1) and submits an
  196  affidavit stating that, after consultation with appropriate
  197  local government officials and the department, to the best of
  198  the applicant’s knowledge based upon such consultation and
  199  available historical records, the brownfield site was never
  200  operated as a permitted solid waste disposal area under chapter
  201  62-701, Florida Administrative Code, or the predecessor rules or
  202  was never operated for monetary compensation, and the applicant
  203  submits all other documentation and certifications required by
  204  this section. In this section, where reference is made to “site
  205  rehabilitation,” the department shall instead consider whether
  206  the costs claimed are for solid waste removal. Tax credit
  207  applications claiming costs pursuant to this paragraph shall not
  208  be subject to the calendar-year limitation and January 31 annual
  209  application deadline, and the department shall accept a one-time
  210  application filed subsequent to the completion by the tax credit
  211  applicant of the applicable requirements listed in this
  212  subsection. A tax credit applicant may claim 50 percent of the
  213  costs for solid waste removal, not to exceed $500,000, after the
  214  applicant has determined solid waste removal is completed for
  215  the brownfield site. A solid waste removal tax credit
  216  application may be filed only once per brownfield site. For the
  217  purposes of this section, the term:
  218         1. “Solid waste disposal area” means a property, group of
  219  properties, portion of property, or localized area at, upon, or
  220  within which solid waste is or was disposed and for which no
  221  federal, state, or local permit for such disposal had been
  222  obtained at the time of waste disposal cessation of activities
  223  landfill, dump, or other area where solid waste has been
  224  disposed.
  225         2.“Monetary compensation” means the fees that were charged
  226  or the assessments that were levied for the disposal of solid
  227  waste at a solid waste disposal area.
  228         2.3. “Solid waste removal” means removal of solid waste
  229  from the land surface or excavation of solid waste from below
  230  the land surface and removal of the solid waste from the
  231  brownfield site. The term also includes:
  232         a. Transportation of solid waste to a licensed or exempt
  233  solid waste management facility or to a temporary storage area.
  234         b. Sorting or screening of solid waste prior to removal
  235  from the site.
  236         c. Deposition of solid waste at a permitted or exempt solid
  237  waste management facility, whether the solid waste is disposed
  238  of or recycled.
  239         (9) On or before June May 1, the Department of
  240  Environmental Protection shall inform each tax credit applicant
  241  that is subject to the January 31 annual application deadline of
  242  the applicant’s eligibility status and the amount of any tax
  243  credit due. The department shall provide each eligible tax
  244  credit applicant with a tax credit certificate that must be
  245  submitted with its tax return to the Department of Revenue to
  246  claim the tax credit or be transferred pursuant to s.
  247  220.1845(2)(g). The June May 1 deadline for annual site
  248  rehabilitation tax credit certificate awards shall not apply to
  249  any tax credit application for which the department has issued a
  250  notice of deficiency pursuant to subsection (8). The department
  251  shall respond within 90 days after receiving a response from the
  252  tax credit applicant to such a notice of deficiency. Credits may
  253  not result in the payment of refunds if total credits exceed the
  254  amount of tax owed.
  255         Section 3. Subsection (3) of section 376.313, Florida
  256  Statutes, is amended to read:
  257         376.313 Nonexclusiveness of remedies and individual cause
  258  of action for damages under ss. 376.30-376.317.—
  259         (3) Except as provided in s. 376.3078(3) and (11), nothing
  260  contained in ss. 376.30-376.317 prohibits any person from
  261  bringing a cause of action in a court of competent jurisdiction
  262  for all damages resulting from a discharge or other condition of
  263  pollution covered by ss. 376.30-376.317 and which was not
  264  authorized pursuant to chapter 403. Nothing in this chapter
  265  shall prohibit or diminish a party’s right to contribution from
  266  other parties jointly or severally liable for a prohibited
  267  discharge of pollutants or hazardous substances or other
  268  pollution conditions. Except as otherwise provided in subsection
  269  (4) or subsection (5), in any such suit, it is not necessary for
  270  such person to plead or prove negligence in any form or manner.
  271  Such person need only plead and prove the fact of the prohibited
  272  discharge or other pollutive condition and that it has occurred.
  273  The only defenses to such cause of action shall be those
  274  specified in s. 376.308 or s. 376.82.
  275         Section 4. Subsection (1) of section 376.78, Florida
  276  Statutes, is amended to read:
  277         376.78 Legislative intent.—The Legislature finds and
  278  declares the following:
  279         (1) The reduction of public health and environmental
  280  hazards on existing commercial and industrial sites is vital to
  281  their use and reuse as sources of employment, housing,
  282  recreation, and open space areas. The reuse of industrial land
  283  is an important component of sound land use policy for
  284  productive urban purposes which will help prevent the premature
  285  development of farmland, open space areas, and natural areas,
  286  and reduce public costs for installing new water, sewer, and
  287  highway infrastructure.
  288         Section 5. Subsections (1) and (2) of section 376.80,
  289  Florida Statutes, are amended to read:
  290         376.80 Brownfield program administration process.—
  291         (1) The following general procedures apply to brownfield
  292  designations:
  293         (a) The local government with jurisdiction over a proposed
  294  brownfield area shall designate such area pursuant to this
  295  section.
  296         (b) For a brownfield area designation proposed by:
  297         1. The jurisdictional local government, the designation
  298  criteria under paragraph (2)(a) apply, except if the local
  299  government proposes to designate as a brownfield area a
  300  specified redevelopment area as provided in paragraph (2)(b).
  301         2. Any person, other than a governmental entity, including,
  302  but not limited to, individuals, corporations, partnerships,
  303  trusts, limited liability companies, community-based
  304  organizations, or not-for-profit corporations, the designation
  305  criteria under paragraph (2)(c) apply.
  306         (c) Except as otherwise provided, the following provisions
  307  apply to all proposed brownfield area designations:
  308         1. Notification to department following adoption.—A local
  309  government with jurisdiction over the brownfield area must
  310  notify the department, and, if applicable, the local pollution
  311  control program under s. 403.182, of its decision to designate a
  312  brownfield area for rehabilitation for the purposes of ss.
  313  376.77-376.86. The notification must include a resolution
  314  adopted by the local government body. The local government shall
  315  notify the department, and, if applicable, the local pollution
  316  control program under s. 403.182, of the designation within 30
  317  days after adoption of the resolution.
  318         2. Resolution adoption.—The brownfield area designation
  319  must be carried out by a resolution adopted by the
  320  jurisdictional local government, which includes a map adequate
  321  to clearly delineate exactly which parcels are to be included in
  322  the brownfield area or alternatively a less-detailed map
  323  accompanied by a detailed legal description of the brownfield
  324  area. For municipalities, the governing body shall adopt the
  325  resolution in accordance with the procedures outlined in s.
  326  166.041, except that the notices procedures for the public
  327  hearings on the proposed resolution must be in the form
  328  established in s. 166.041(3)(c)2. For counties, the governing
  329  body shall adopt the resolution in accordance with the
  330  procedures outlined in s. 125.66, except that the notices
  331  procedures for the public hearings on the proposed resolution
  332  shall be in the form established in s. 125.66(4)(b).
  333         3. Right to be removed from proposed brownfield area.—If a
  334  property owner within the area proposed for designation by the
  335  local government requests in writing to have his or her property
  336  removed from the proposed designation, the local government
  337  shall grant the request.
  338         4. Notice and public hearing requirements for designation
  339  of a proposed brownfield area outside a redevelopment area or by
  340  a nongovernmental entity. Compliance with the following
  341  provisions is required before designation of a proposed
  342  brownfield area under paragraph (2)(a) or paragraph (2)(c):
  343         a. At least one of the required public hearings shall be
  344  conducted as closely as is reasonably practicable to the area to
  345  be designated to provide an opportunity for public input on the
  346  size of the area, the objectives for rehabilitation, job
  347  opportunities and economic developments anticipated,
  348  neighborhood residents’ considerations, and other relevant local
  349  concerns.
  350         b. Notice of a public hearing must be made in a newspaper
  351  of general circulation in the area, must be made in ethnic
  352  newspapers or local community bulletins, must be posted in the
  353  affected area, and must be announced at a scheduled meeting of
  354  the local governing body before the actual public hearing.
  355         (2)(a) Local government-proposed brownfield area
  356  designation outside specified redevelopment areas.—If a local
  357  government proposes to designate a brownfield area that is
  358  outside a community redevelopment area, enterprise zone,
  359  empowerment zone, closed military base, or designated brownfield
  360  pilot project area, the local government shall provide notice,
  361  adopt the resolution, and conduct public hearings pursuant to
  362  paragraph (1)(c). At a public hearing to designate the proposed
  363  area as a brownfield area, as defined in s. 376.79, the local
  364  government must consider:
  365         1. Whether the brownfield area warrants economic
  366  development and has a reasonable potential for such activities;
  367         2. Whether the proposed area to be designated represents a
  368  reasonably focused approach and is not overly large in
  369  geographic coverage;
  370         3. Whether the area has potential to interest the private
  371  sector in participating in rehabilitation; and
  372         4. Whether the area contains sites or parts of sites
  373  suitable for limited recreational open space, cultural, or
  374  historical preservation purposes.
  375         (b) Local government-proposed brownfield area designation
  376  within specified redevelopment areas.—Paragraph (a) does not
  377  apply to a proposed brownfield area if the local government
  378  proposes to designate the brownfield area inside a community
  379  redevelopment area, enterprise zone, empowerment zone, closed
  380  military base, or designated brownfield pilot project area and
  381  the local government complies with paragraph (1)(c).
  382         (c) Brownfield area designation proposed by specified
  383  persons other than a governmental entity.—For designation of a
  384  brownfield area that is proposed by a person under this
  385  subsection other than the local government, the local government
  386  with jurisdiction over the proposed brownfield area shall
  387  provide notice and adopt a resolution to designate the
  388  brownfield area pursuant to paragraph (1)(c) if, at the public
  389  hearing to adopt the resolution, the person establishes all of
  390  the following with respect to the proposed brownfield area:
  391         1. A person who owns or controls a potential brownfield
  392  site is requesting the designation and has agreed to
  393  rehabilitate and redevelop the brownfield site.
  394         2. The rehabilitation and redevelopment of the proposed
  395  brownfield site will result in economic productivity of the
  396  area, along with the creation of at least 5 new permanent jobs
  397  at the brownfield site that are full-time equivalent positions
  398  not associated with the implementation of the brownfield site
  399  rehabilitation agreement and that are not associated with
  400  redevelopment project demolition or construction activities
  401  pursuant to the redevelopment of the proposed brownfield site or
  402  area. However, the job creation requirement does not apply to
  403  the rehabilitation and redevelopment of a brownfield site that
  404  will provide affordable housing as defined in s. 420.0004 or the
  405  creation of recreational areas, conservation areas, or parks.
  406         3. The redevelopment of the proposed brownfield site is
  407  consistent with the local comprehensive plan and is a
  408  permittable use under the applicable local land development
  409  regulations.
  410         4. Notice of the proposed rehabilitation of the brownfield
  411  area has been provided to neighbors and nearby residents of the
  412  proposed area to be designated pursuant to paragraph (1)(c), and
  413  the person proposing the area for designation has afforded to
  414  those receiving notice the opportunity for comments and
  415  suggestions about rehabilitation. Notice pursuant to this
  416  subparagraph must be posted in the affected area.
  417         5. The person proposing the area for designation has
  418  provided reasonable assurance that he or she has sufficient
  419  financial resources to implement and complete the rehabilitation
  420  agreement and redevelopment of the brownfield site.
  421         (d) Negotiation of brownfield site rehabilitation
  422  agreement.—The designation of a brownfield area and the
  423  identification of a person responsible for brownfield site
  424  rehabilitation simply entitles a the identified person to
  425  negotiate a brownfield site rehabilitation agreement with the
  426  department or approved local pollution control program.
  427         Section 6. Paragraph (b) of subsection (1) and paragraphs
  428  (a), (c), and (d) of subsection (2) of section 376.82, Florida
  429  Statutes, are amended to read:
  430         376.82 Eligibility criteria and liability protection.—
  431         (1) ELIGIBILITY.—Any person who has not caused or
  432  contributed to the contamination of a brownfield site on or
  433  after July 1, 1997, is eligible to participate in the brownfield
  434  program established in ss. 376.77-376.85, subject to the
  435  following:
  436         (b) Persons who have not caused or contributed to the
  437  contamination of a brownfield site on or after July 1, 1997, and
  438  who, prior to the department’s approval of a brownfield site
  439  rehabilitation agreement, are subject to ongoing corrective
  440  action or enforcement under state authority established in this
  441  chapter or chapter 403, including those persons subject to a
  442  pending consent order with the state, are eligible for
  443  participation in a brownfield site rehabilitation agreement if:
  444         1. The proposed brownfield site is currently idle or
  445  underutilized as a result of the contamination, and
  446  participation in the brownfield program will immediately, after
  447  cleanup or sooner, result in increased economic productivity at
  448  the site, including at a minimum the creation of 10 new
  449  permanent jobs, whether full-time or part-time, which are not
  450  associated with implementation of the brownfield site
  451  rehabilitation agreement. However, the job creation requirement
  452  does not apply to the rehabilitation and redevelopment of a
  453  brownfield site that will provide affordable housing as defined
  454  in s. 420.0004 or create recreational areas, conservation areas,
  455  or parks, or be maintained for cultural or historical
  456  preservation purposes; and
  457         2. The person is complying in good faith with the terms of
  458  an existing consent order or department-approved corrective
  459  action plan, or responding in good faith to an enforcement
  460  action, as evidenced by a determination issued by the department
  461  or an approved local pollution control program.
  462         (2) LIABILITY PROTECTION.—
  463         (a) Any person, including his or her successors and
  464  assigns, who executes and implements to successful completion a
  465  brownfield site rehabilitation agreement, his or her successors
  466  and assigns, and any subsequent property owner of the brownfield
  467  site, is relieved of:
  468         1. Further liability for remediation of the contaminated
  469  site or sites to the state and to third parties.
  470         2. Liability in contribution to any other party who has or
  471  may incur cleanup liability for the contaminated site or sites.
  472         3. Liability for claims of property damages, including, but
  473  not limited to, diminished value of real property or
  474  improvements; lost or delayed rent, sale, or use of real
  475  property or improvements; or stigma to real property or
  476  improvements caused by contamination addressed by a brownfield
  477  site rehabilitation agreement. Notwithstanding any other
  478  provision of this chapter, this subparagraph applies to causes
  479  of action accruing on or after July 1, 2014. This subparagraph
  480  does not apply to a person who discharges contaminants on
  481  property subject to a brownfield site rehabilitation agreement,
  482  who commits fraud in demonstrating site conditions or completing
  483  site rehabilitation of a property subject to a brownfield site
  484  rehabilitation agreement, or who exacerbates contamination of a
  485  property subject to a brownfield site rehabilitation agreement
  486  in violation of applicable laws which causes property damages.
  487         4.Statutory causes of action arising under s. 376.313(3).
  488         (c) This section does shall not affect the ability or
  489  authority to seek contribution from any person who may have
  490  liability with respect to the contaminated site and who did not
  491  receive cleanup liability protection under this act.
  492         (d) The liability protection provided under this section
  493  shall become effective upon execution of a brownfield site
  494  rehabilitation agreement and shall remain effective as to any
  495  person responsible for brownfield site rehabilitation, provided
  496  each the person responsible for brownfield site rehabilitation
  497  complies with the terms of the site rehabilitation agreement,
  498  and as to any subsequent property owner of the brownfield site,
  499  such owner maintains compliance, as applicable, with any
  500  institutional controls or engineering controls required for site
  501  rehabilitation. Any statute of limitations that would bar the
  502  department from pursuing relief in accordance with its existing
  503  authority is tolled from the time the agreement is executed
  504  until site rehabilitation is completed or immunity is revoked
  505  pursuant to s. 376.80(8).
  506         Section 7. This act shall take effect July 1, 2020.