F.S. 1985 STATE COMPREHENSIVE PLAN Ch. 187

and marine resource use and beach access improve­ments in coastal areas do not endanger public safety or important natural resources . Florida shall , through ac­quisition and access improvements, make available to the state 's population additional beaches and marine environment, consistent with sound environmental plan­ning.

(b) Po/icies.-1. Accelerate public acquisition of coastal and

beachfront land where necessary to protect coastal and marine resources or to meet projected public demand.

2. Ensure the public 's right to reasonable access to beaches.

3. Avoid the expenditure of state funds that subsi­dize development in high-hazard coastal areas.

4. Protect coastal resources , marine resources , and dune systems from the adverse effects of development.

5. Develop and implement a comprehensive system of coordinated planning, management, and land acquisi­tion to ensure the integrity and continued attractive im­age of coastal areas.

6. Encourage land and water uses which are com­patible with the protection of sensitive coastal re­sources.

7. Protect and restore long-term productivity of ma­rine fisheries habitat and other aquatic resources.

8. Avoid the exploration and development of mineral resources which threaten marine, aquatic, and estuarine resources .

9. Prohibit development and other activities which disturb coastal dune systems, and ensure and promote the restoration of coastal dune systems that are dam­aged .

10. Give priority in marine development to water­dependent uses over other uses.

(10) NATURAL SYSTEMS AND RECREATIONAL LANDS.-

(a) Goa/.-Fiorida shall protect and acquire unique natural habitats and ecological systems, such as wet­lands, tropical hardwood hammocks, palm hammocks, and virgin longleaf pine forests, and restore degraded natural systems to a functional condition.

(b) Policies.-1. Conserve forests, wetlands, fish, marine life, and

wildlife to maintain their environmental , economic, aes­thetic, and recreational values.

2. Acquire , retain, manage, and inventory public lands to provide recreation , conservation, and related public benefits.

3. Prohibit the destruction of endangered species and protect their habitats.

4. Establish an integrated regulatory program to as­sure the survival of endangered and threatened species within the state.

5. Promote the use of agricultural practices which are compatible with the protection of wildlife and natural systems.

6. Encourage multiple use of forest resources, where appropriate, to provide for timber production , rec­reation , wildlife habitat, watershed protection, erosion control, and maintenance of water quality.

951

7. Protect and restore the ecological functions of wetlands systems to ensure their long-term environmen­tal, economic, and recreational value.

8. Promote restoration of the Everglades system and of the hydrological and ecological functions of de­graded or substantially disrupted surface waters .

9. Develop and implement a comprehensive plan­ning, management, and acquisition program to ensure the integrity of Florida's river systems.

10. Emphasize the acquisition and maintenance of ecologically intact systems in all land and water plan­ning, management, and regulation .

11 . Expand state and local efforts to provide recre­ational opportunities to urban areas, including the devel­opment of activity-based parks.

12. Protect and expand park systems throughout the state.

13. Encourage the use of public and private financial and other resources for the development of recreational opportunities at the state and local levels.

(11) AIR QUALITY.-(a) Goa/.-Fiorida shall comply with all national air

quality standards by 1987, and by 1992 meet standards which are more stringent than 1985 state standards.

(b) Po/icies.-1. Improve air quality and maintain the improved lev­

el to safeguard human health and prevent damage to the natural environment.

2. Ensure that developments and transportation systems are consistent with the maintenance of opti­mum air quality.

3. Reduce sulfur dioxide and nitrogen oxide emis­sions and mitigate their effects on the natural and hu­man environment.

4. Encourage the use of alternative energy re­sources that do not degrade air quality.

5. Ensure, at a minimum, that power plant fuel con­version does not result in higher levels of air pollution.

(12) ENERGY.-(a) Goa/.-Fiorida shall reduce its energy require­

ments through enhanced conservation and efficiency measures in all end-use sectors, while at the same time promoting an increased use of renewable energy re­sources.

(b) Po/icies.-1. Continue to reduce per capita energy consump­

tion . 2. Encourage and provide incentives for consumer

and producer energy conservation and establish ac­ceptable energy performance standards for buildings and energy consuming items.

3. Improve the efficiency of traffic flow on existing roads.

4. Ensure energy efficiency in transportation design and planning and increase the availability of more effi­cient modes of transportation.

5. Reduce the need for new power plants by encour­aging end-use efficiency, reducing peak demand, and using cost-effective alternatives.

6. Increase the efficient use of energy in design and operation of buildings, public utility systems, and other infrastructure and related equipment.

Ch. 187 STATE COMPREHENSIVE PLAN F.S. 1985

7. Promote the development and application of solar energy technologies and passive solar design tech­niques.

8. Provide information on energy conservation through active media campaigns.

9. Promote the use and development of renewable energy resources.

10. Develop and maintain energy preparedness plans that will be both practical and effective under cir­cumstances of disrupted energy supplies or unexpect­ed price surges.

(13) HAZARDOUS AND NONHAZARDOUS MATE­RIALS AND WASTE.-

(a) Goa/.-AII solid waste , including hazardous waste, wastewater, and all hazardous materials, shall be properly managed, and the use of landfills shall be even­tually eliminated.

(b) Po/icies.-1. By 1995, reduce the volume of nonhazardous sol­

id waste disposed of in landfills to 55 percent of the 1985 volume.

2. · Encourage and expedite the development of envi­ronmentally safe hazardous waste treatment , storage, and disposal facilities .

3. Identify and clean up hazardous waste sites. 4. Enforce and strengthen regulation of the genera­

tion, storage, treatment, disposal, and transportation of hazardous waste.

5. Establish a system for identifying the location, type, and quantity of hazardous materials.

6. Require all hazardous waste generators to prop­erly manage their own wastes.

7. Encourage the research , development, and im­plementation of recycling, resource recovery, energy re­covery, and other methods of using garbage, trash, sew­age, slime, sludge, hazardous waste, and other waste.

8. Encourage coordination of intergovernmental and interstate waste management efforts.

9. Identify, develop, and encourage environmentally sound wastewater treatment and disposal methods.

10. Develop a permanent system for households, small business, and other low-volume generators of haz­ardous waste to safely dispose of these materials in a convenient manner.

11 . Encourage strict enforcement of hazardous waste laws and swift prosecution of violators.

(14) MINING.-(a) Goa/.-Fiorida shall protect its air, land, and wa­

ter resources from the adverse effects of resource ex­traction and ensure that the disturbed areas are re­claimed or restored to beneficial use as soon as reason­ably possible.

(b) Policies.-1. Develop a comprehensive approach to the regula­

tion of resource extraction. 2. Require mining operations to provide evidence of

financial responsibility to ensure the reclamation of mined lands.

3. Require that disturbed areas, except those se­lected to be reclaimed by nature, be reclaimed to pro­ductive and beneficial use within a period determined by the state to be reasonable and practical.

4. Require state reclamation standards to be simple and well-coordinated and to be consistent with the pro­tection of the public interest and conservation of natural resources.

5. Prohibit resource extraction which will result in an adverse effect on environmentally sensitive areas of the state which cannot be restored .

6. Minimize the effects of resource extraction upon ground and surface waters.

7. Protect human health from radiological or other adverse impacts associated with resource extraction.

8. Reduce the adverse impacts of waste disposal associated with resource extraction.

9. Require that mining and reclamation regulation recognizes the geological constraints and inherent dif­ferences in the types and locations of resources to be mined.

(15) PROPERTY RIGHTS.-(a) Goa/.-Fiorida shall protect private property

rights and recognize the existence of legitimate and of­ten competing public and private interests in land use regulations and other government action.

(b) Po/icies.-1. Provide compensation, or other appropriate relief

as provided by law, to a landowner for any governmental action that is determined to be an unreasonable exer­cise of the state's police power so as to constitute a tak­ing.

2. Determine compensation or other relief by judicial proceeding rather than by administrative proceeding .

3. Encourage acquisition of lands by state or local government in cases where regulation will severely limit practical use of real property.

(16) LAND USE.-(a) Goa/.-ln recognition of the importance of pre­

serving the natural resources and enhancing the quality of life of the state, development shall be directed to those areas which have in place, or have agreements to provide, the land and water resources, fiscal abilities, and service capacity to accommodate growth in an envi­ronmentally acceptable manner.

(b) Po/icies.-1. Promote state programs, investments, and devel­

opment and redevelopment activities which encourage efficient development and occur in areas which will have the capacity to service new population and commerce.

2. Develop a system of incentives and disincentives which encourages a separation of urban and rural land uses while protecting water supplies, resource develop-ment, and fish and wildlife habitats. ·

3. Enhance the liveability and character of urban ar­eas through the encouragement of an attractive and functional mix of living, working, shopping, and recre­ational activities.

4. Develop a system of intergovernmental negotia­tion for siting locally unpopular public and private land uses which considers the area of population served, the impact on land development patterns or important natu­ral resources, and the cost-effectiveness of service de­livery.

5. Encourage and assist local governments in estab­lishing comprehensive impact-review procedures to

952

F.S. 1985 STATE COMPREHENSIVE PLAN Ch. 187

evaluate the effects of significant development activities in their jurisdictions.

6. Consider, in land use planning and regulation, the impact of land use on water quality and quantity; the availability of land, water, and other natural resources to meet demands; and the potential for flooding.

7. Provide educational programs and research to meet state, regional, and local planning and growth­management needs.

(17) PUBLIC FACILITIES.-(a) Goa/.-Fiorida shall protect the substantial in­

vestments in public facilities that already exist and shall plan for and finance new facilities to serve residents in a timely, orderly, and efficient manner.

(b) Po/icies.-1. Provide incentives for developing land in a way

that maximizes the uses of existing public facilities. 2. Promote rehabilitation and reuse of existing facili­

ties, structures, and buildings as an alternative to new construction.

3. Allocate the costs of new public facilities on the basis of the benefits received by existing and future resi­dents.

4. Create a partnership among state government, lo­cal governments, and the private sector which would identity and build needed public facilities and allocate the costs of such facilities among the partners in propor­tion to the benefits accruing to each of them.

5. Encourage local government financial self­sufficiency in providing public facilities.

6. Identify and implement innovative but fiscally sound and cost-effective techniques for financing public facilities.

7. Encourage the development, use, and coordina­tion of capital improvement plans by all levels of govern­ment.

8. Take into consideration, in the assessed value of property, increased property values directly related to infrastructure expenditures by government.

9. Identify and use stable revenue sources which are also responsive to growth for financing public facili­ties.

10. Encourage development of graywater systems to extend existing sewerage capacity.

(18) CULTURAL AND HISTORICAL RESOURCES.­(a) Goa/.-By 1995, Florida shall increase access to

its historical and cultural resources and programs and encourage the development of cultural programs of na­tional excellence.

(b) Po/icies.-1. Promote and provide access throughout the state

to performing arts, visual arts, and historic preservation and appreciation programs at a level commensurate with the state's economic development.

2. Develop a strategy for the construction of arts fa­cilities based on an assessment which ranks regional and statewide capabilities and needs.

3. Ensure the identification, evaluation, and protec­tion of archaeological folk heritage and historic re­sources properties of the state's diverse ethnic popula­tion.

4. Stimulate increased private-sector participation and support for historical and cultural programs.

5. Encourage the rehabilitation and sensitive, adap­tive use of historic properties through technical assist­ance and economic incentive programs.

6. Ensure that historic resources are taken into con­sideration in the planning of all capital programs and projects at all levels of government and that such pro­grams and projects are carried out in a manner which recognizes the preservation of historic resources.

(19) TRANSPORTATION.-(a) Goa/.-Fiorida shall direct future transportation

improvements to aid in the management of growth and shall have a state transportation system that integrates highway, air, mass transit, and other transportation modes.

(b) Po/icies.-1. By 1995, establish a high-speed rail system that

links the Tampa Bay area, Orlando, and Miami. 2. Coordinate transportation investments in major

travel corridors to enhance system efficiency and mini­mize adverse environmental impacts.

3. Promote a comprehensive transportation plan­ning process which coordinates state, regional, and lo­cal transportation plans.

4. Allow flexibility in state and local participation in funding of public transit projects and encourage con­struction and use of toll facilities in order to meet trans­portation needs.

5. Ensure that existing port facilities and airports are being used to the maximum extent possible before en­couraging the expansion or development of new port fa­cilities and airports to support economic growth.

6. Promote timely resurfacing and repair of roads and bridges to minimize costly reconstruction and to en­hance safety.

7. Develop a revenue base for transportation which is consistent with the goals and policies of this plan.

8. Encourage the construction and utilization of a public transit system, including, but not limited to, a high-speed rail system, in lieu of the expansion of the highway system, where appropriate.

9. Ensure that the transportation system provides Florida's citizens and visitors with timely and efficient access to services, jobs, markets, and attractions.

10. Promote ride sharing by public and private sec­tor employees.

11 . Emphasize state transportation investments in major travel corridors and direct state transportation in­vestments to contribute to efficient urban development.

12. Avoid transportation improvements which en­courage or subsidize increased development in coastal high-hazard areas or in identified environmentally sensi­tive areas such as wetlands, floodways, or productive marine areas.

13. Coordinate transportation improvements with state, local, and regional plans.

14. Acquire advanced rights-of-way for transporta­tion projects in designated transportation corridors con­sistent with state, regional, and local plans.

15. Promote effective coordination among various modes of transportation in urban areas to assist urban development and redevelopment efforts.

(20) GOVERNMENTAL EFFICIENCY.-(a) Goa/.-Fiorida governments shall economically

953

Ch. 187 STATE COMPREHENSIVE PLAN F.S. 1985

and efficiently provide the amount and quality of ser­vices required by the public.

(b) Policies.-1. Encourage greater cooperation between, among,

and within all levels of Florida government through the use of appropriate interlocal agreements and mutual participation for mutual benefit.

2. Allow the creation of independent special taxing districts which have uniform general law standards and procedures and do not overburden other governments and their taxpayers while preventing the proliferation of independent special taxing districts which do not meet these standards.

3. Encourage the use of municipal services taxing units and other dependent special districts to provide needed infrastructure where the fiscal capacity exists to support such an approach.

4. Eliminate regulatory activities that are not tied to specific public and natural resource protection needs.

5. Eliminate needless duplication of, and promote cooperation in, governmental activities between, among, and within state, regional, county, city, and oth­er governmental units.

6. Ensure, wherever possible, that the geographic boundaries of water management districts, regional planning councils, and substate districts of the execu­tive departments shall be coterminous for related state or agency programs and functions and promote intera­gency agreements in order to reduce the number of dis­tricts and councils with jurisdiction in any one county.

7. Encourage and provide for the restructuring of city and county political jurisdictions with the goals of greater efficiency and high-quality and more equitable and responsive public service programs.

8. Replace multiple, small scale, economically ineffi­cient local public facilities with regional facilities where they are proven to be more economical, particularly in terms of energy efficiency, and yet can retain the quality of service expected by the public.

9. Encourage greater efficiency and economy at all levels of government through adoption and implementa­tion of effective records-management, information­management, and evaluation procedures.

10. Throughout government, establish citizen man­agement efficiency groups and internal management groups to make recommendations for greater operating efficiencies and improved management practices.

11 . Encourage governments to seek outside con­tracting on a competitive-bid basis, when cost-effective and appropriate.

12. Discourage undue expansion of state govern­ment and make every effort to streamline state govern­ment in a cost-effective manner.

13. Encourage joint venture solutions to mutual problems between levels of government and private en­terprise.

(21) THE ECONOMY.-(a) Goa/.-Fiorida shall promote an economic cli­

mate which provides economic stability, maximizes job opportunities, and increases per capita income for its residents.

(b) Po/icies.-1. Attract new job-producing industries, corporate

headquarters, distribution and service centers, regional offices, and research and development facilities to pro­vide quality employment for the residents of Florida.

2. Promote entrepreneurship and small and minori­ty-owned business start-up by providing technical and information resources, facilitating capital formation, and removing regulatory restraints which are unnecessary for the protection of consumers and society.

3. Maintain, as one of the state's primary economic assets, the environment, including clean air and water, beaches, forests, historic landmarks, and agricultural and natural resources.

4. Strengthen Florida's position in the world econo­my through attracting foreign investment and promoting international banking and trade.

5. Build on the state's attractiveness to make it a leader in the visual and performing arts and in all phases of film, television, and recording production.

6. Promote economic development for Florida resi­dents through partnerships among education, business, industry, agriculture, and the arts.

7. Provide increased opportunities for training Flori­da's work force to provide skilled employees for new and expanding business.

8. Promote economic self-sufficiency through train­ing and educational programs which result in productive employment.

9. Promote cooperative employment arrangements between private employers and public sector employ­ment efforts to provide productive, permanent employ­ment opportunities for public assistance recipients through provisions of education opportunities, tax incen­tives, and employment training.

10. Provide for nondiscriminatory employment op­portunities.

11 . Provide quality child day care for public assist­ance families and others who need it in order to work.

12. Encourage the development of a business cli­mate that provides opportunities for the growth and ex­pansion of existing state industries, particularly those in­dustries which are compatible with Florida's environ­ment.

13. Promote coordination among Florida's ports to increase their utilization.

14. Encourage the full utilization by businesses of the economic development enhancement programs im­plemented by the Legislature for the purpose of exten­sively involving private businesses in the development and expansion of permanent job opportunities, especial­ly for the economically disadvantaged, through the utili­zation of enterprise zones, community development cor­porations, and other programs designed to enhance economic and employment opportunities.

(22) AGRICULTURE.-(a) Goa/.-Fiorida shall maintain and strive to ex­

pand its food, agriculture, ornamental horticulture, aquaculture, forestry, and related industries in order to be a healthy and competitive force in the national and international marketplace.

(b) Po/icies.-1. Encourage diversification within the agriculture in­

dustry, especially to reduce the vulnerability of commu-

954

F.S. 1985 STATE COMPREHENSIVE PLAN Ch. 187

nities that are largely reliant upon agriculture for either income or employment.

2. Promote and increase international agricultural market1ng opportunities for all Florida agricultural pro­ducers.

3. Stimulate research, development, and application of agricultural technology to promote and enhance the conservation, production, and marketing techniques available to the agriculture industry.

4. Encourage conservation, wastewater recycling, and other appropriate measures to assure adequate wa­ter resources to meet agricultural and other beneficial needs.

5. Promote entrepreneurship in the agricultural sec­tor by providing technical and informational services.

6. Stimulate continued productivity through invest­ment in education and research .

7. Encourage development of biological pest con­trols to further the reduction in reliance on chemical con­trols.

8. Conserve soil resources to maintain the economic value of land for agricultural pursuits and to prevent sed­imentation in state waters.

9. Promote the vitality of Florida's agricultural indus­try through continued funding of basic research, exten­sion .. inspection, and analysis services and of programs prov1d1ng for marketmg and technical assistance and the control and eradication of diseases and infestations.

10. Continue to promote the use of lands for agricul­tural purposes by maintaining preferential property tax treatment through the greenbelt law.

. 11. Ensure that coordinated state planning of road, ra1l, and waterborne transportation systems provides adequate facilities for the economical transport of agri­cultural products and supplies between producing ar­eas and markets.

(23) TOURISM.-(a) Goa/.-Fiorida will attract at least 55 million tour­

ists annually by 1995 and shall support efforts by all ar­eas of the state wishing to develop or expand tourist­related economies.

(b) Policies.-. 1. Promote statewide tourism and support promo­

tional efforts 1n those parts of the state that desire to at­tract visitors .

2. Acquire and manage public lands to offer visitors and residents increased outdoor experiences.

3. Promote awareness of historic places and cultural and historical activities.

(24) EMPLOYMENT.-. (a) Goa/.-Fiorida shall promote economic opportu­

nities for 1ts unemployed and economically disadvan­taged residents .

(b) Po/icies.-1. Achieve by 1995, a 70 percent job placement rate

for state training program graduates and a 50 percent reduction in the gap between the unemployment rate for

disadvantaged groups and the average state unemploy­ment rate .

2. Provide training opportunities for the unemployed which are based upon documented labor market needs.

3. Provide training and job placement assistance to hard-to-employ groups encountering special barriers.

4. Encourage economic development in economi­cally distressed areas .

5. Ensure that the transportation system provides maximum access to jobs and markets.

6. Promote interagency coordination and coopera­tion to maximize the impact of employment and training serv1ces on target groups.

7. Provide services which assist students to make informed career decisions.

8. Encourage innovative arrangements such as on­site day care facilities and flexible hours of employment to increase the access of working parents to the job mar­ket.

9. Ensure that all training programs focus on provid­ing each student with lifetime employment skills, includ­ing the ability to communicate, compute, and think criti­cally .

(25) PLAN IMPLEMENTATION.-(a) Goa/.-Systematic planning capabilities shall be

integrated into all levels of government in Florida, with particular emphasis on improving intergovernmental co­ordination and maximizing citizen involvement.

(b) Po/icies.-1. Establish strong and flexible agency and regional

planning functions at all levels of government capable of responding to changing state policies and goals .

2. . Ensure that every level of government has the ap­propnate operational authority to implement the policy directives established in the plan.

3. Establish effective monitoring, incentive, and en­forcement capabilities to see that the requirements es­tablished by regulatory programs are met.

4. Simplify, streamline, and make more predictable the existing permitting procedures.

5. Ensure that each agency's functional plan and management process is designed to achieve the poli­cies and goals of the state plan consistent with state law.

6. Encourage citizen participation at all levels of poli­cy development, planning, and operations.

7. Ensure the development of comprehensive re­gional policy plans and local plans that implement and accurately reflect state goals and policies and that ad­dress problems, issues, and conditions that are of par­ticular concern in a region .

8. Encourage the continual cooperation among communities which have a unique natural area, irrespec­tive of political boundaries, to bring the private and pub­lic sectors together for establishing an orderly, environ­mentally, and economically sound plan for future needs and growth.

Hlatory.-s. 2, ch. 85·57.

955

Ch. 189 SPECIAL DISTRICTS: GENERAL PROVISIONS F.S. 1985

CHAPTER 189

SPECIAL DISTRICTS: GENERAL PROVISIONS

189.001 189.002 189.003 189.004 189.005 189.006 189.007 189.008 189.009 189.30

Short title. Legislative findings and intent. Definitions. Designation of registered office and agent. Meetings; notice; required reports. Reports; audits. Effect of failure to file certain reports. Failure of district to disclose financial reports. Action of the department. Purchase or sale of water or sewer utility by

special district.

189.001 Short title.-Sections 189.001-189 .009 shall be known and may be cited as the "Special Dis­tricts Disclosure Act of 1979."

Hlatory.-s. 10, ch. 79-183.

189.002 Legislative findings and intent.-(1) The Legislature finds that special districts serve

a necessary and useful function by providing services to residents and property in the state. The Legislature finds further that special districts operate to serve a public purpose and that this public trust is best secured by certain minimum standards of accountability de­signed to inform the public and appropriate general­purpose local governments of the status and activities of special districts. It is the intent of the Legislature that this public trust be secured by requiring each indepen­dent special district in the state to register and report its financial and other activities. The Legislature further finds that failure of an independent special district to comply with the minimum disclosure requirements set forth in this act may result in action against officers of such district board.

(2) Realizing that special districts are created to serve special purposes, it is the legislative intent of this act that special districts cooperate and coordinate their activities with the units of general-purpose local govern­ment in which they are located. The reporting require­ments set forth in this act shall be the minimum level of cooperation necessary to provide services to the citi­zens of this state in an efficient and equitable fashion. It is not the intent of this act to confer budgetary powers upon boards of county commissioners for those inde­pendent special districts which file budgets with the clerk of the board of county commissioners, unless oth­erwise provided by law.

Hlatory.-s. 10, ch. 79-183.

189.003 Definitions.-As used in ss. 189.001 -189.009, except where the context clearly indicates a different meaning:

(1) The meanings of the terms "special district" and "independent special district" shall be the same as those provided in s. 218.31 .

(2) · The term "department" means the Department of Community Affairs.

(3) The term "local governing authority" means the governing body of a unit of local general-purpose gov­ernment. However, if the special district is a political

subdivision of a municipality, "local governing authority" means the municipality.

Hlatory.-s. 10, ch . 79-183; s. 14, ch. 81-167; s. 14, ch. 83-55.

189.004 Designation of registered office and agent.-

(1) Prior to October 1, 1979, or no later than 1 year subsequent to its creation, each special district in the state shall designate a registered office and a registered agent and file such information with the local governing authority or authorities and with the department. The registered agent shall be an agent of the district upon whom any process, notice, or demand required or per­mitted by law to be served upon the district may be served. A registered agent shall be an individual resi­dent of this state whose business address is identical with the registered office of the district. The registered office may be, but need not be, the same as the place of business of the special district.

(2) The district may change its registered office or change its registered agent, or both, upon filing such in­formation with the local governing authority or authori­ties and with the department.

Hlatory.-s. 10, ch. 79-183; s. 15, ch. 81 -167.

189.005 Meetings; notice; required reports.-(1) The governing body of each special district shall

file annually a schedule of its regular meetings with the local governing authority or authorities. The schedule shall include the date, time, and location of each sched­uled meeting. The governing body of an independent special district shall advertise the day, time, place, and purpose of any special meeting of the governing body, at least 7 days prior to such meeting, in a newspaper of general paid circulation in the county or counties in which the special district is located, unless a bona fide emergency situation exists, in which case a meeting to deal with the emergency may be held as necessary, with reasonable notice, so long as it is subsequently ratified by the board. The advertisement shall be placed in that portion of the newspaper where legal notices and classi­fied advertisements appear. It is the legislative intent that, whenever possible, the advertisement shall appear in a newspaper that is published at least 5 days a week, unless the only newspaper in the county is published fewer than 5 days a week. It is further the legislative in­tent that the newspaper selected be one of general in­terest and readership in the community and not one of limited subject matter, pursuant to chapter 50.

(2) All meetings of the governing body of the special district shall be open to the public and governed by the provisions of chapter 286.

(3) Meetings of the governing body of the special district shall be held in a public building when available within the district, in a county courthouse of a county in which the district is located, or in a building in the county accessible to the public.

Hlatory.-s. 10, ch. 79-183; s. 78, ch. 81 -259.

956

F.S. 1985 SPECIAL DISTRICTS: GENERAL PROVISIONS Ch. 189

189.006 Reports; audits.-(1) Prior to October 1, 1979, or no later than 1 year

subsequent to its creation, each special district shall file with the local governing authority or authorities and with the department a copy of the document authorizing its creation, by whatever method the creation occurred; a list of any improvements necessary to accomplish dis­trict purposes; a proposed schedule of completion of any improvements; and, if applicable, a plan of termina­tion . Any amendment, modification, or update required shall be filed within 30 days of its adoption by the district board in the same manner as the original.

(2) Each special district shall file with the local gov­erning authority or authorities a copy of the local govern­ment financial reports required by ss. 218.32 and 218.34 and a complete description of all outstanding bonds as provided ins. 218.38(1).

(3) Each special district shall make provisions for an annual independent postaudit of its financial records as provided in s. 11.45. A copy of the audit shall be filed with the local governing authority or authorities.

(4) All reports or information required to be filed with a local governing authority under ss. 11 .45, 189.004, 189.005, 218.32, and 218.34 and this section shall:

(a) When the local governing authority is a county, be filed with the clerk of the board of county commis­sioners.

(b) When the district is a multicounty district, be filed with the clerk of the county commission in each county.

(c) When the local governing authority is a munici­pality, be filed at the place designated by the municipal governing body.

Hletory.-s. 10, ch. 79-183; s. 16, ch. 81-167.

189.007 Effect of failure to file certain reports.­(1) If a special district fails to file the reports required

under s. 11.45, s. 189.004, s. 189.005, s. 189.006, s. 218.32, or s. 218.34 and a description of all outstanding bonds as provided ins. 218.38(1) with the local govern­ing authority, the person authorized to read the reports shall notify the district's registered agent and the appro­priate local governing authority or authorities. At any time, the governing authority may grant an extension of time for filing the required reports, except that no exten­sion shall exceed 30 days.

(2) If at any time the local governing authority or au­thorities or the board of county commissioners deter­mines that there has been an unjustified failure to file the reports described in subsection (1 ), it may petition the department to initiate proceedings against the special district in the manner provided in s. 189.008.

(3) If a special district fails to file the reports required under s. 11.45, s. 218.32, s. 218.34, or s. 218.38 with the appropriate state agency, the agency may request the department to initiate proceedings against the special district in the manner provided in s. 189.008.

Hletory.-s. 10, ch. 79-183.

189.008 Failure of district to disclose financial re­ports.-

(1) The department shall investigate all petitions filed pursuant to s. 189.007 and determine whether or

not the district board has made a good faith effort to file the required reports .

(2) If the department determines that a good faith ef­fort has been made, it shall grant a reasonable extension of time for filing the required reports with the appropriate bodies and notify the special district of the granting of the extension.

(3) If the department determines that a good faith ef­fort has not been made to file the report or that a reason­able time has passed and the reports have not been forthcoming, it may file a petition for hearing, pursuant to s. 120.57, on the question of the inactivity of the dis­trict. The proceedings and hearings required by ss. 189.001-189.009 shall be conducted by a hearing officer assigned by the Division of Administrative Hearings of the Department of Administration and shall be governed by the provisions of the Administrative Procedure Act. Such hearing shall be held in the county in which the dis­trict is located, pursuant to all the applicable provisions of chapter 120. Notice of the hearing shall be served on the district's registered agent and published at least once a week for 2 successive weeks prior to the hearing in a newspaper of general circulation in the area affect­ed. The notice shall state the time, place, and nature of the hearing and that all interested parties may appear and be heard. Within 30 days of the hearing, the hearing officer shall file his report with the department in the manner provided in chapter 120.

Hletory.-s. 10, ch. 79-183; s. 79, ch. 81 -259. cf.-ch. 120 Administrative Procedure Act.

189.009 Action of the department.-(1) If the department determines, after receipt of the

report from the hearing examiner, that there is an inac­tive district under the criteria established in ss. 165.052 and 165.061(4)(b) and (c), it shall file such determination with the Secretary of State pursuant to s. 165.052.

(2) If the department determines that the failure to file the reports is a result of the volitional refusal of the members of the governing body of the district, it shall seek an injunction or writ of mandamus to compel pro­duction of the reports in the circuit court.

Hletory.-s. 10, ch. 79-183.

189.30 Purchase or sale of water or sewer utility by special district.-No dependent or independent special district, as defined by s. 200.001(8)(d) or (e), may pur­chase or sell a water or sewer utility that provides ser­vice to the public for compensation, until the governing body of the district has held a public hearing on the pur­chase or sale and made a determination that the pur­chase or sale is in the public interest. In determining if the purchase or sale is in the public interest, the district shall consider, at a minimum, the following:

(1) The most recent available income and expense statement for the utility;

(2) The most recent available balance sheet for the utility, listing assets and liabilities and clearly showing the amount of contributions-in-aid-of-construction and the accumulated depreciation thereon;

(3) A statement of the existing rate base of the utility for regulatory purposes;

(4) The physical condition of the utility facilities be­ing purchased or sold;

957

Ch. 189 SPECIAL DISTRICTS: GENERAL PROVISIONS F.S. 1985

(5) The reasonableness of the purchase or sales price and terms;

(6) The impacts of the purchase or sale on utility customers, both positive and negative;

(7) Any additional investment required and the abili­ty and willingness of the purchaser to make that invest­ment, whether the purchaser is the special district or the entity purchasing the utility from the special district;

(8) The alternatives to the purchase or sale and the potential impact on utility customers if the purchase or sale is not made; and

958

(9) The ability of the purchaser to provide and main­tain high-quality and cost-effective utility service, wheth­er the purchaser is the special district or the entity pur­chasing the utility from the special district.

The special district shall prepare a statement showing that the purchase or sale is in the public interest, includ­ing a summary of the purchaser's experience in water and sewer utility operation and a showing of financial ability to provide the service, whether the purchaser is the special district or the entity purchasing the utility from the special district.

Hlatory.-s. 4, ch. 84-84.

F.S. 1985 COMMUNITY DEVELOPMENT DISTRICTS Ch. 190

CHAPTER 190

COMMUNITY DEVELOPMENT DISTRICTS

190.001 190.002 190.003 190.004 190.005 190.006

190.007 190.008 190.009 190.011 190.D12

190.0125

190.013 190.014 190.015 190.016 190.017 190.021 190.022 190.023

190.024 190.025

190.026 190.031

190.Q33 190.035

190.036 190.037 190.041 190.043 190.044

190.046

190.047 190.048

190.049

Short title. Legislative findings, policies, and intent. Definitions. Preemption; sole authority. Establishment of district. Board of supervisors; members and meet-

ings. Board of supervisors; general duties. Budget; reports and reviews. Disclosure of public financing . General powers. Special powers; public improvements and

community facilities. Purchase or sale of water or sewer utility by

district. Water management and control plan. Issuance of bond anticipation notes. Short-term borrowing. Bonds. Trust agreements. Taxes. Special assessments. Issuance of certificates of indebtedness

based on assessments for assessable im­provements; assessment bonds.

Tax liens. Payment of taxes and redemption of tax

liens by the district; sharing in proceeds of tax sale.

Foreclosure of liens. Mandatory use of certain district facilities

and services. Bids required. Fees, rentals, and charges; procedure for

adoption and modifications; minimum revenue requirements .

Recovery of delinquent charges. Discontinuance of service. Enforcement and penalties. Suits against the district. Exemption of district property from execu­

tion . Termination, contraction, or expansion of

district. Incorporation or annexation of district. Sale of real estate within a district; required

disclosure to purchaser. Special acts prohibited.

190.001 Short title.-This act may be cited as the "Uniform Community Development District Act of 1980."

Hl1tory.-s. 2, ch. 80-407.

190.002 Legislative findings, policies, and intent. (1) The Legislature finds that: (a) There is a need for uniform, focused, and fair pro­

cedures in state law to provide a reasonable alternative for the establishment, power, operation, and duration of independent districts to manage and finance basic com­munity development services; and that, based upon a

proper and fair determination of applicable facts, an in· dependent district can constitute a timely, efficient, ef­fective , responsive, and economic way to deliver these basic services, thereby providing a solution to the state's planning, management, and financing needs for delivery of capital infrastructure in order to service pro­jected growth without overburdening other govern­ments and their taxpayers.

(b) It is in the public interest that any independent special district created pursuant to state law not outlive its usefulness and that the operation of such a district and the exercise by the district of its powers be consis­tent with applicable due process, disclosure, account­ability, ethics, and government-in-the-sunshine require­ments which apply both to governmental entities and to their elected and appointed officials.

(c) It is in the public interest that long-range plan­ning, management, and financing and long-term mainte­nance, upkeep, and operation of basic services for com­munity development districts be under one coordinated entity.

(2) It is the policy of this state: (a) That the needless and indiscriminate prolifera­

tion , duplication, and fragmentation of local general­purpose government services by independent districts is not in the public interest.

(b) That independent districts are a legitimate alter­native method available for use by the private and public sectors, as authorized by state law, to manage and fi· nance basic services for community developments.

(c) That the exercise by any independent district of its powers as set forth by uniform general law comply with all applicable governmental laws, rules, regulations, and policies governing planning and permitting of the development to be serviced by the district, to ensure that neither the establishment nor operation of such dis­trict is a development order under chapter 380 and that the district so established does not have any zoning or permitting powers governing development.

(d) That the process of establishing such a district pursuant to uniform general law be fair and based only on factors material to managing and financing the ser­vice-delivery function of the district, so that any matter concerning permitting or planning of the development is not material or relevant.

(3) It is the legislative intent and purpose, based upon, and consistent with, its findings of fact and decla­rations of policy, to authorize a uniform procedure by general law to establish an independent special district as an alternative method to manage and finance basic services for community development. It is further the legislative intent and purpose to provide by general law for the uniform operation, exercise of power, and proce­dure for termination of any such independent district. It is further the purpose and intent of the Legislature that a district created under this chapter not have or exercise any zoning or development permitting power, that the establishment of the independent community develop­ment district as provided in this act not be a develop-

959

Ch. 190 COMMUNITY DEVELOPMENT DISTRICTS F.S. 1985

ment order within the meaning of chapter 380, and that all applicable planning and permitting laws, rules, regu­lations, and policies control the development of the land to be serviced by the district. It is further the purpose and intent of the Legislature that no debt or obligation of a district constitute a burden on any local general­purpose government without its consent.

Hlatory.-s. 2, ch. 80-407; s. 1, ch. 84·360.

190.003 Definitions.-As used in this chapter, the term :

(1) "Ad valorem bonds" means bonds which are pay­able from the proceeds of ad valorem taxes levied on real and tangible personal property and which are gen­erally referred to as general obligation bonds.

(2) "Assessable improvements" means, without limi­tation, any and all public improvements and community facilities that the district is empowered to provide in ac­cordance with this act.

(3) "Assessment bonds" means special obligations of the district which are payable solely from proceeds of the special assessments levied for an assessable proj­ect.

(4) "Board" or "board of supervisors" means the gov­erning board of the district or, if such board has been abolished, the board, body, or commission succeeding to the principal functions thereof or to whom the powers given to the board by this act have been given by law.

(5) "Bond" includes "certificate," and the provisions which are applicable to bonds are equally applicable to certificates. The term "bond" includes any general obli­gation bond, assessment bond, refunding bond, reve­nue bond, and other such obligation in the nature of a bond as is provided for in this act, as the case may be.

(6) "Community development district" means a local unit of special-purpose government which is created pursuant to this act and limited to the performance of those specialized functions authorized by this act; the boundaries of which are contained wholly within a single county; the governing head of which is a body created, organized, and constituted and authorized to function specifically as prescribed in this act for the delivery of urban community development services; and the forma­tion, powers, governing body, operation, duration, ac­countability, requirements for disclosure, and termina­tion of which are as required by general law.

(7) "Cost ," when used with reference to any project , includes, but is not limited to:

(a) The expenses of determining the feasibility or practicability of acquisition, construction, or reconstruc­tion.

(b) The cost of surveys, estimates, plans, and speci­fications.

(c) The cost of improvements. (d) Engineering, fiscal , and legal expenses and

charges. (e) The cost of all labor, materials, machinery, and

equipment. (f) The cost of all lands, properties, rights , ease­

ments, and franchises acquired . (g) Financing charges. (h) The creation of initial reserve and debt service

funds .

(i) Working capital. U) Interest charges incurred or estimated to be in­

curred on money borrowed prior to and during construc­tion and acquisition and for such reasonable period of time after completion of construction or acquisition as the board may determine.

(k) The cost of issuance of bonds pursuant to this act, including advertisements and printing.

(I) The cost of any election held pursuant to this act and all other expenses of issuance of bonds.

(m) The discount, if any, on the sale or exchange of bonds.

(n) Administrative expenses. (o) Such other expenses as may be necessary or in­

cidental to the acquisition, construction, or reconstruc­tion of any project or to the financing thereof, or to the development of any lands within the district.

(8) "District" means the community development district.

(9) "District manager" means the manager of the dis­trict.

(10) "District roads" means highways, streets, roads, alleys, sidewalks, storm drains, bridges, and thorough­fares of all kinds and descriptions.

(11) "Elector" means a voter or qualified elector, as defined ins. 97.021(10), who is a landowner or whore­sides within the district.

(12) "General obligation bonds" means bonds which are secured by, or provide for their payment by, the pledge, in addition to those special taxes levied for their discharge and such other sources as may be provided for their payment or pledged as security under the reso­lution authorizing their issuance, of the full faith and credit and taxing power of the district and for payment of which recourse may be had against the general fund of the district.

(13) "Landowner" means the owner of a freehold es­tate as appears by the deed record, including a trustee, a private corporation , and an owner of a condominium unit; it does not include a reversioner, remainderman, or mortgagee, who shall not be counted and need not be notified of proceedings under this act.

(14) "Local general-purpose government" means a county, municipality, or consolidated city-county gov­ernment.

(15) "Project" means any development, improve­ment, property, utility, facility, works, enterprise, or ser­vice now existing or hereafter undertaken or established under the provisions of this act.

(16) "Refunding bonds" means bonds issued to refi­nance outstanding bonds of any type and the interest and redemption premium thereon. Refunding bonds shall be issuable and payable in the same manner as the refinanced bonds, except that no approval by the elec­torate shall be required unless required by the State Constitution.

(17) "Revenue bonds" means obligations of the dis­trict which are payable from revenues derived from sources other than ad valorem taxes on real or tangible personal property and which do not pledge the property, credit , or general tax revenue of the district.

(18) "Sewer system" means any plant, system, facili­ty, or property, and additions, extensions, and improve-

960

F.S. 1985 COMMUNITY DEVELOPMENT DISTRICTS Ch. 190

ments thereto at any future time constructed or ac­quired as part thereof, useful or necessary or having the present capacity for future use in connection with the collection, treatment, purification, or disposal of sew­age, including , without limitation, industrial wastes re­sulting from any process of industry, manufacture, trade, or business or from the development of any natu­ral resource. Without limiting the generality of the fore­going , the term "sewer system" includes treatment plants, pumping stations, lift stations, valves, force mains, intercepting sewers , laterals , pressure lines, mains, and all necessary appurtenances and equip­ment; all sewer mains, laterals, and other devices for the reception and collection of sewage from premises con­nected therewith; and all real and personal property and any interest therein, rights , easements, and franchises of any nature relating to any such system and necessary or convenient for operation thereof.

( 19) "Water management and control facilities" means any lakes, canals , ditches, reservoirs, dams, lev­ees, sluiceways, floodways , pumping stations, or any other works, structures, or facilities for the conservation, control , development, utilization, and disposal of water, and any purposes appurtenant, necessary, or incidental thereto. The term "water management and control facili­ties" includes all real and personal property and any in­terest therein, rights, easements, and franchises of any nature relating to any such water management and con­trol facilities or necessary or convenient for the acquisi­tion , construction, reconstruction, operation, or mainte­nance thereof.

(20) "Water system" means any plant, system, facili­ty, or property and additions, extensions, and improve­ments thereto at any future time constructed or ac­quired as part thereof, useful or necessary or having the present capacity for future use in connection with the development of sources, treatment, or purification and distribution of water. Without limiting the generality of the foregoing , the term "water system" includes dams, reservoirs, storage, tanks, mains, lines, valves, pumping stations, laterals, and pipes for the purpose of carrying water to the premises connected with such system, and all rights, easements, and franchises of any nature relat­ing to any such system and necessary or convenient for the operation thereof.

Hlatory.-s. 2, ch. 80-407; s. 2, ch. 84-360.

190.004 Preemption; sole authority.-(1) This act constitutes the sole authorization for the

future establishment of independent community devel­opment districts which have any of the specialized func­tions and powers provided by this act.

(2) This act does not affect any community develop­ment district or other special district existing on June 29, 1984; and existing community development districts will ' continue to be subject to the provisions of chapter 80-407, Laws of Florida.

(3) The creation of an independent community de­velopment district as provided in this act is not a devel­opment order within the meaning of chapter 380. All gov­ernmental planning, environmental , and land develop­ment laws, regulations, and ordinances apply to all de­velopment of the land within a community development

961

district. Community development districts do not have the power of a local government to adopt a comprehen­sive plan, building code, or land development code, as those terms are defined in the Local Government Com­prehensive Planning and Land Development Regulation Act. A district shall take no action which is inconsistent with applicable comprehensive plans, ordinances, or regulations of the applicable local general-purpose gov­ernment.

Hlatory.-s. 2, ch. 80-407; s. 3, ch. 84-360; s. 27, ch. 85-55. •Note.- The words 'continue to' were inserted by the editors.

cf.-ss. t63.3161-163.3215 Local Government Comprehensive Planning and Lend Development Regulat ion Act.

190.005 Establishment of district.-(1) The exclusive and uniform method for the estab­

lishment of a community development district with a size of 1 ,000 acres or more shall be pursuant to a rule, adopted under chapter 120 by the Florida Land and Wa­ter Adjudicatory Commission, granting a petition for the establishment of a community development district.

(a) A petition for the establishment of a community development district shall be filed by the petitioner with the Florida Land and Water Adjudicatory Commission. The petition shall contain:

1. A metes and bounds description of the external boundaries of the district. Any real property within the external boundaries of the district which is to be exclud­ed from the district shall be specifically described, and the last known address of all owners of such real proper­ty shall be listed. The petition shall also address the im­pact of the proposed district on any real property within the external boundaries of the district which is to be ex­cluded from the district.

2. The written consent to the establishment of the district by the owner or owners of 100 percent of the real property to be included in the district or documentation demonstrating that the petitioner has control by deed, trust agreement, contract, or option of 100 percent of the real property to be included in the district.

3. A designation of five persons to be the initial members of the board of supervisors, who shall serve in that office until replaced by elected members as provid­ed in s. 190.006.

4. The proposed name of the district. 5. A map of the proposed district showing current

major trunk water mains and sewer interceptors and out­falls if in existence.

6. Based upon available data, the proposed timeta­ble for construction of the district services and the esti­mated cost of constructing the proposed services. These estimates shall be submitted in good faith but shall not be binding and may be subject to change.

7. A designation of the future general distribution, lo­cation, and extent of public and private uses of land pro­posed for the area within the district by the future land use plan element of the effective local government com­prehensive plan of which all mandatory elements have been adopted by the applicable general-purpose local government in compliance with the Local Government Comprehensive Planning and Land Development Regu­lation Act.

8. An economic impact statement in accordance with the requirements of s. 120.54(2).

Ch. 190 COMMUNITY DEVELOPMENT DISTRICTS F.S. 1985

(b) Prior to filing the petition, the petitioner shall : 1. Pay a filing fee of $15,000 to the county and to

each municipality the boundaries of which are contigu­ous with , or contain all or a portion of the land within, the external boundaries of the district.

2. Submit a copy of the petition to the county and to each municipality the boundaries of which are contig­uous with, or contain all or a portion of, the land within the external boundaries of the district.

(c) Such county and each such municipality may conduct a public hearing to consider the relationship of the petition to the factors specified in paragraph (e). The public hearing shall be concluded within 45 days after the date the petition is filed unless an extension of time is requested by the petitioner and granted by the county or municipality. The county or municipality holding such public hearing may by resolution express its support of, or objection to the granting of, the petition by the Florida Land and Water Adjudicatory Commission. A resolution must base any objection to the granting of the petition upon the factors specified in paragraph (e). Such county or municipality may present its resolution of support or objection at the Florida Land and Water Adjudicatory Commission hearing and shall be afforded an opportuni­ty to present relevant information in support of its resolu­tion.

(d) A local public hearing on the petition shall be conducted by a hearing officer in conformance with the applicable requirements and procedures of the Adminis­trative Procedure Act. The hearing shall include oral and written comments on the petition pertinent to the factors specified in paragraph (e). The hearing shall be held at an accessible location in the county in which the com­munity development district is to be located. The peti­tioner shall cause a notice of the hearing to be published in a newspaper at least once a week for the 4 successive weeks immediately prior to the hearing. Such notice shall give the time and place for the hearing, a descrip­tion of the area to be included in the district, which de­scription shall include a map showing clearly the area to be covered by the district, and any other relevant infor­mation which the establishing governing bodies may re­quire. The advertisement shall not be placed in that por­tion of the newspaper where legal notices and classified advertisements appear. The advertisement shall be published in a newspaper of general paid circulation in the county and of general interest and readership in the community, not one of limited subject matter, pursuant to chapter 50. Whenever possible, the advertisement shall appear in a newspaper that is published at least 5 days a week, unless the only newspaper in the commu­nity is published fewer than 5 days a week. All affected units of general-purpose local government and the gen­eral public shall be given an opportunity to appear at the hearing and present oral or written comments on the pe­tition.

(e) The Florida Land and Water Adjudicatory Com­mission shall consider the entire record of the local hear­ing, the transcript of the hearing, resolutions adopted by local general-purpose governments as provided in para­graph (c), and the following factors and make a determi­nation to grant or deny a petition for the establishment of a community development district:

1. Whether all statements contained within the peti­tion have been found to be true and correct.

2. Whether the creation of the district is inconsistent with any applicable element or portion of the state com­prehensive plan or of the effective local government comprehensive plan.

3. Whether the area of land within the proposed dis­trict is of sufficient size, is sufficiently compact, and is sufficiently contiguous to be developable as one func­tional interrelated community.

4. Whether the district is the best alternative avail­able for delivering community development services and facilities to the area that will be served by the dis­trict.

5. Whether the community development services and facilities of the district will be incompatible with the capacity and uses of existing local and regional commu­nity development services and facilities.

6. Whether the area that will be served by the dis­trict is amenable to separate special-district govern­ment.

(f) The Florida Land and Water Adjudicatory Com­mission shall not adopt any rule which would expand, modify, or delete any provision of the uniform community development district charter as set forth in ss. 190.006 through 190.041, except as provided ins. 190.012. A rule establishing a community development district shall :

1. Describe the external boundaries of the district and any real property within the external boundaries of the district which is to be excluded.

2. Name five persons designated to be the initial members of the board of supervisors.

3. Name the district. (2) The exclusive and uniform method for the estab­

lishment of a community development district of less than 1 ,000 acres in size shall be pursuant to an ordi­nance adopted by the county commission of the county having jurisdiction over the majority of land in the area in which the district is to be located granting a petition for the establishment of a community development dis­trict as follows:

(a) A petition for the establishment of a community development district shall be filed by the petitioner with the county commission. The petition shall contain the same information as required in paragraph (1 )(a).

(b) A public hearing on the petition shall be conduct­ed by the county commission in accordance with the re­quirements and procedures of paragraph (1 )(d).

(c) The county commission shall consider the record of the public hearing and the factors set forth in para­graph (1 )(e) in making its determination to grant or deny a petition for the establishment of a community develop­ment district.

(d) The county commission shall not adopt any ordi­nance which would expand, modify, or delete any provi­sion of the uniform community development district charter as set forth in ss. 190.006 through 190.041 . An ordinance establishing a community development dis­trict shall include the matters provided for in paragraph (1 )(f).

1(e) If all of the land in the area for the proposed dis­trict is within the territorial jurisdiction of a municipal cor­poration, then the petition requesting establishment of

962

F.S. 1985 COMMUNITY DEVELOPMENT DISTRICTS Ch. 190

a community development district under this act shall be filed by the petitioner with that particular municipal corporation. In such event, the duties of the county, hereinabove described, in action upon the petition shall be the duties of the municipal corporation. If any of the land area of a proposed district is within the land area of a municipality, the county commission may not create the district without municipal approval.

(f) Notwithstanding any other provision of this sub­section, within 90 days after a petition for the establish­ment of a community development district has been filed pursuant to this subsection, the governing body of the county or municipal corporation may transfer the pe­tition to the Florida Land and Water Adjudicatory Com­mission, which shall make the determination to grant or deny the petition as provided in subsection (1 ). A county or municipal corporation shall have no right or power to grant or deny a petition that has been transferred to the Florida Land and Water Adjudicatory Commission.

(3) The governing body of any existing special dis­trict, created to provide one or more of the public im­provements and community facilities authorized by this act, may petition, pursuant to this act, for reestablish­ment of the existing district as a community develop­ment district pursuant to this act. In such case, the new district so formed shall assume the existing obligations, indebtedness, and guarantees of indebtedness of the district so subsumed, and the existing district shall be terminated.

Hl•tory.-s. 2, ch. 80-407; ss. 4, 5, ch. 84·360; s. 28, ch. 85-55. 'Note.-The amendatory clause to s. 5, ch. 84·360, contains an apparent error; al·

though it purports to amend a "[s]ubsection 190.05(2)(e)," the intended reference seems to be to s. 190.005(2)(e), F.S. Therefore, paragraph (2Xe), as published here, incorporates the amendment by s. 5, ch. 84-360. cf.-ss. 163.3161-163.3215 Local Government Comprehensive Planning and Land

Development Regulation Act.

190.006 Board of supervisors; members and meet­ings.-

(1) The board of the district shall exercise the pow­ers granted to the district pursuant to this act. The board shall consist of five members; except as otherwise pro­vided herein, each member shall hold office for a term of 4 years and until his successor is chosen and quali­fies. The members of the board must be residents of the state and citizens of the United States.

(2) Within 90 days following the effective date of the rule establishing the district, there shall be held a meet­ing of the landowners of the district for the purpose of electing five supervisors for the district. Notice of the landowners' meeting shall be published once a week for 2 consecutive weeks in a newspaper which is in general circulation in the area of the district, the last day of such publication to be not fewer than 14 days or more than 28 days before the date of the election. The landowners, when assembled at such meeting, shall organize by electing a chairman who shall conduct the meeting. At such meeting, each landowner shall be entitled to cast Ol')e vote per acre of land owned by him and located within the district for each person to be elected. A land­owner may vote in person or by proxy in writing. A frac­tion of an acre shall be treated as 1 acre, entitling the landowner to one vote with respect thereto. The two candidates receiving the highest number of votes shall be elected for a period of 4 years, and the three candi-

dates receiving the next largest number of votes shall be elected for a period of 2 years. There shall be an elec­tion of supervisors for the district every 2 years thereaf­ter on the first Tuesday in November. The two candi­dates receiving the highest number of votes shall be elected to serve for a 4-year period and the remaining candidate elected shall serve for a 2-year period.

(3)(a)1 . If the board proposes to exercise the ad va­lorem taxing power authorized by s. 190.021, the district board shall call an election at which the members of the board of supervisors will be elected. Such election shall be held in conjunction with a primary or general election unless the district bears the cost of a special election . Each member shall be elected by the qualified electors of the district for a term of 4 years, except that, at the first such election, three members shall be elected for a period of 4 years and two members shall be elected for a period of 2 years. All elected board members must be qualified electors of the district.

2. Regardless of whether a district has proposed to levy ad valorem taxes, commencing 6 years after the ini­tial appointment of members or, for a district exceeding 5,000 acres in area, 10 years after the initial appointment of members, the position of each member whose term has expired shall be filled by a qualified elector of the district, elected by the electors of the district.

(b) Elections held pursuant to this subsection shall be conducted in the manner prescribed by law for hold­ing general elections.

(c) Candidates seeking election to office shall con­duct their campaigns in accordance with the provisions of chapter 106. Candidates shall file petitions, and take the oath required in s. 99.021, with the supervisor of elections in the county affected by such candidacy.

(d) The supervisor of elections shall appoint the in­spectors and clerks of elections, prepare and furnish the ballots, designate polling places, and canvass the re­turns of the election. The board of county commission­ers shall declare and certify the results of the election.

(4) Members of the board shall be known as supervi­sors and, upon entering into office, shall take and sub­scribe to the oath of office as prescribed by law. They shall hold office for the terms for which they were elect­ed or appointed and until their successors are chosen and qualified. If, during the term of office, a vacancy oc­curs, the remaining members of the board shall fill the vacancy by an appointment for the remainder of the un­expired term.

(5) A majority of the members of the board consti­tutes a quorum for the purposes of conducting its busi­ness and exercising its powers and for all other pur­poses. Action taken by the district shall be upon a vote of a majority of the members present unless general law or a rule of the district requires a greater number.

(6) As soon as practicable after each election or ap­pointment, the board shall organize by electing one of its members as chairman and by electing a secretary, who need not be a member of the board, and such other officers as the board may deem necessary.

(7) The board shall keep a permanent record book entitled "Record of Proceedings of tname of districtl Com­munity Development District," in which shall be recorded minutes of all meetings, resolutions, proceedings, certifi-

963

Ch. 190 COMMUNITY DEVELOPMENT DISTRICTS F.S. 1985

cates, bonds given by all employees, and any and all corporate acts. The record book shall at reasonable times be opened to inspection in the same manner as state, county, and municipal records pursuant to chap­ter 119. The record book shall be kept at the office or other regular place of business maintained by the board in the county or municipality in which the district is locat­ed.

(8) Each supervisor shall be entitled to receive for his services an amount not to exceed $100 per month or an amount established by the electors at referendum. In addition, each supervisor shall receive travel and per diem expenses as set forth in s. 112.061 .

(9) All meetings of the board shall be open to the public and governed by the provisions of chapter 286.

Hlatory.-s. 2, ch. 8().4()7; s. 6, ch. 84-360; s. 23, ch. 8&-80.

190.007 Board of supervisors; general duties.­(1) The board shall employ, and fix the compensa­

tion of, a district manager. The district manager shall have charge and supervision of the works of the district and shall be responsible for preserving and maintaining any improvement or facility constructed or erected pur­suant to the provisions of this act, for maintaining and operating the equipment owned by the district, and for performing such other duties as may be prescribed by the board. It shall not be a conflict of interest under chapter 112 for the district manager or other employee of the district to be a stockholder, officer, or employee of a landowner. The district manager may hire or other­wise employ and terminate the employment of such oth­er persons, including, without limitation, professional, supervisory, and clerical employees, as may be neces­sary and authorized by the board. The compensation and other conditions of employment of the officers and employees of the district shall be as provided by the board.

(2) The board shall designate a person who is a resi­dent of the state as treasurer of the district, who shall have charge of the funds of the district. Such funds shall be disbursed only upon the order, or pursuant to the res­olution, of the board by warrant or check countersigned by the treasurer and by such other person as may be au­thorized by the board. The board may give the treasurer such other or additional powers and duties as the board may deem appropriate and may fix his compensation. The board may require the treasurer to give a bond in such amount, on such terms, and with such sureties as may be deemed satisfactory to the board to secure the performance by the treasurer of his powers and duties. The financial records of the board shall be audited by an independent certified public accountant at least once a year.

(3) The board is authorized to select as a depository for its funds any qualified public depository as defined in s. 280.02 which meets all the requirements of chapter 280 and has been designated by the Treasurer as a qualified public depository, upon such terms and condi­tions as to the payment of interest by such depository upon the funds so deposited as the board may deem just and reasonable.

Hlatory.-s. 2, ch. 8().4()7; s. 7, ch. 84-360.

190.008 Budget; reports and reviews.-(1) The district shall provide financial reports in such

form and such manner as prescribed pursuant to this chapter and chapter 218.

(2)(a) On or before each July 15, the district manag­er shall prepare a proposed budget for the ensuing fiscal year to be submitted to the board for board approval. The proposed budget shall include at the direction of the board an estimate of all necessary expenditures of the district for the ensuing fiscal year and an estimate of in­come to the district from the taxes and assessments provided in this act. The board shall consider the pro­posed budget item by item and may either approve the budget as proposed by the district manager or modify the same in part or in whole. The board shall indicate its approval of the budget by resolution, which resolution shall provide for a hearing on the budget as approved. Notice of the hearing on the budget shall be published in a newspaper of general circulation in the area of the district once a week for 2 consecutive weeks, except that the first publication shall be not fewer than 15 days prior to the date of the hearing. The notice shall further contain a designation of the day, time, and place of the public hearing. At the time and place designated in the notice, the board shall hear all objections to the budget as proposed and may make such changes as the board deems necessary. At the conclusion of the budget hear­ing, the board shall , by resolution, adopt the budget as finally approved by the board. The budget shall be adopted prior to October 1 of each year.

(b) At least 60 days prior to adoption, the district board shall submit to the local governing authorities hav­ing jurisdiction over the area included in the district, for purposes of disclosure and information only, the pro­posed annual budget for the ensuing fiscal year and any proposed long-term financial plan or program of the dis­trict for future operations.

(c) The local governing authorities may review the proposed annual budget and any long-term financial plan or program and may submit written comments to the board for its assistance and information in adopting its annual budget and long-term financial plan or pro­gram.

Hlatory.-s. 2, ch. 8().4()7.

190.009 Disclosure of public financing.-(1) The district shall take affirmative steps to provide

for the full disclosure of information relating to the public financing and maintenance of improvements to real property undertaken by the district. Such information shall be made available to all existing. or prospective res­idents in the land area under jurisdiction of the district. Any developer of residential land within the boundaries of the district, when required by law to provide a public offering statement, shall include such information relat­ing to the public financing and maintenance of improve­ments in the public offering statement.

(2) The Division of Florida Land Sales, Condomini­ums, and Mobile Homes of the Department of Business Regulation shall assure that disclosures made pursuant to chapter 498 meet the requirements of this section.

(3) The Department of Community Affairs shall keep a current list of districts and their disclosures pursuant

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F.S. 1985 COMMUNITY DEVELOPMENT DISTRICTS Ch. 190

to this act and shall make such studies and reports and take such actions as it deems necessary.

Hlatory.-s. 2, ch. 80-407; s. 17, ch. 81-167; s. 15, ch. 83-55; s. 1, ch. 85-60.

190.011 General powers.-The district shall have, and the board may exercise, the following powers:

(1) To sue and be sued in the name of the district; to adopt and use a seal and authorize the use of a fac­simile thereof; to acquire, by purchase, gift, devise, or otherwise, real and personal property, or any estate therein; and to make and execute contracts and other instruments necessary or convenient to the exercise of its powers.

(2) To apply for coverage of its employees under the state retirement system in the same manner as if such employees were state employees, subject to necessary action by the district to pay employer contributions into the state retirement fund.

(3) To contract for the services of consultants to per­form planning, engineering, legal, or other appropriate services of a professional nature. Such contracts shall be subject to the requirements of state law relating to public bidding.

(4) To borrow money and accept gifts; to apply for and use grants or loans of money or other property from the United States, the state, a unit of local government, or any person for any district purposes and enter into agreements required in connection therewith; and to hold, use, and dispose of such moneys or property for any district purposes in accordance with the terms of the gift, grant, loan, or agreement relating thereto.

(5) To adopt bylaws, rules, resolutions, and orders pursuant to the provisions of chapter 120 prescribing the powers, duties, and functions of the officers of the district; the conduct of the business of the district; the maintenance of records; and the form of certificates evi­dencing tax liens and all other documents and records of the district. The board may adopt administrative rules and regulations with respect to any of the projects of the district and define the area to be included therein on such notice as is required for elections and public hear­ings.

(6) To maintain an office at such place or places as it may designate within a county in which the district is located, which office must be reasonably accessible to the landowners.

(7) To hold, control, and acquire by donation, pur­chase, or condemnation any public easements, dedica­tions to public use, platted reservations for public pur­poses, or any reservations for those purposes author­ized by this act and to make use of such easements, dedications, or reservations for any of the purposes au­thorized by this act.

(8) To lease as lessor or lessee to or from any per­son, firm, corporation, association, or body, public or pri­vate, any projects of the type that the district is author­ized to undertake and facilities or property of any nature for the use of the district to carry out any of the purposes authorized by this act.

(9) To borrow money and issue bonds, certificates, warrants, notes, or other evidence of indebtedness as hereinafter provided; to levy such tax and special as-

sessments as may be authorized; and to charge, collect, and enforce fees and other user charges.

(10) To raise, by user charges or fees authorized by resolution of the board, amounts of money which are necessary for the conduct of the district activities and services and to enforce their receipt and collection in the manner prescribed by resolution not inconsistent with law.

(11) To exercise within the district, or beyond the district with prior approval by resolution of the governing body of the county if the taking will occur in an unincor­porated area or with prior approval by resolution of the governing body of the municipality if the taking will oc­cur within a municipality, the right and power of eminent domain, pursuant to the provisions of chapters 73 and 74, over any property within the state, except municipal, county, state, and federal property, for the uses and pur­poses of the district relating solely to water, sewer, dis­trict roads, and water management, specifically includ­ing, without limitation, the power for the taking of ease­ments for the drainage of the land of one person over and through the land of another.

(12) To cooperate with , or contract with, other gov­ernmental agencies as may be necessary, convenient, incidental, or proper in connection with any of the pow­ers, duties, or purposes authorized by this act.

(13) To assess and impose upon lands in the district ad valorem taxes, benefits taxes, and maintenance tax­es as provided by this act.

(14) To impose and foreclose special assessment liens as provided by this act.

(15) To exercise all of the powers necessary, conve­nient, incidental, or proper in connection with any of the powers, duties, or purposes authorized by this act.

(16) To exercise such special powers as may be au­thorized by this act.

Hlatory.-s. 2, ch. 80-407; s. 8, ch. 84-360.

190.012 Special powers; public improvements and community facilities.-The district shall have, and the board may exercise, subject to the regulatory jurisdic­tion and permitting authority of all applicable govern­mental bodies, agencies, and special districts having authority with respect to any area included therein, any or all of the following special powers relating to public improvements and community facilities authorized by this act:

(1) To plan, establish, acquire, construct or recon­struct, enlarge or extend, equip, operate, and maintain systems and facilities for the following basic infrastruc­tures:

(a) Water management and control for the lands within the district and to connect some or any of such facilities with roads and bridges.

(b) Water supply, sewer, and waste water manage­ment, or any combination thereof, and to construct and operate connecting intercepting or outlet sewers and sewer mains and pipes and water mains, conduits, or pipelines in, along, and under any street, alley, highway, or other public place or ways, and to dispose of any ef­fluent, residue, or other byproducts of such system or sewer system.

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Ch. 190 COMMUNITY DEVELOPMENT DISTRICTS F.S. 1985

(c) Bridges or culverts that may be needed across any drain, ditch, canal, floodway, holding basin, excava­tion, public highway, tract, grade, fill, or cut and road­ways over levees and embankments, and to construct any and all of such works and improvements across, through, or over any public right-of-way, highway, grade, fill, or cut.

(d) District roads equal to or exceeding the specifi­cations of the county in which such district roads are lo­cated, and street lights.

(2) After the board has obtained the consent of the local general-purpose government within the jurisdiction of which a power specified in this subsection is to be ex­ercised, to plan, establish, acquire, construct or recon­struct, enlarge or extend, equip, operate, and maintain additional systems and facilities for:

(a) Parks and facilities for indoor and outdoor recre­ational, cultural, and educational uses.

(b) Fire prevention and control, including fire sta­tions, water mains and plugs, fire trucks, and other vehi­cles and equipment.

(c) School buildings and related structures, which may be leased, sold, or donated to the school district, for use in the educational system when authorized by the district school board.

(d) Security, including, but not limited to, guard­houses, fences and gates, electronic intrusion-detection systems, and patrol cars, when authorized by proper governmental agencies ; except that the district may not exercise any police power, but may contract with the ap­propriate local general-purpose government agencies for an increased level of such services within the district boundaries.

(e) Control and elimination of mosquitoes and other arthropods of public health importance.

(f) Waste collection and disposal. (3) To adopt and enforce appropriate rules following

the procedures of chapter 120, in connection with the provision of one or more services through its systems and facilities.

Hlatory.-s. 2, ch. 80-407; s. 51 , ch. 83-217; s. 9, ch. 84-360. cf.-s. 190.049 Special acts prohibited with respect to creation of independent spe­

cial district having powers enumerated in two or more paragraphs of s. 190.012.

190.0125 Purchase or sale of water or sewer utility by district-No community development district may purchase or sell a water or sewer utility that provides service to the public for compensation, until the govern­ing body of the community development district has held a public hearing on the purchase or sale and made a determination that the purchase or sale is in the public interest. In determining if the purchase or sale is in the public interest, the community development district shall consider, at a minimum, the following:

(1) The most recent available income and expense statement for the utility;

(2) The most recent available balance sheet for the utility, listing assets and liabilities and clearly showing the amount of contributions-in-aid-of-construction and the accumulated depreciation thereon;

(3) A statement of the existing rate base of the utility for regulatory purposes;

(4) The physical condition of the utility facilities be­ing purchased or sold;

(5) The reasonableness of the purchase or sales price and terms;

(6) The impacts of the purchase or sale on utility customers, both positive and negative;

(7) Any additional investment required and the abili­ty and willingness of the purchaser to make that invest­ment, whether the purchaser is the community develop­ment district or the entity purchasing the utility from the community development district;

(8) The alternatives to the purchase or sale and the potential impact on utility customers if the purchase or sale is not made; and

(9) The ability of the purchaser to provide and main­tain high-quality and cost-effective utility service, wheth­er the purchaser is the community development district or the entity purchasing the utility from the community development district.

The community development district shall prepare a statement showing that the purchase or sale is in the public interest, including a summary of the purchaser's experience in water and sewer utility operation and a showing of financial ability to provide the service, wheth­er the purchaser is the community development district or the entity purchasing the utility from the community development district.

Hlatory.-s. 3, ch. 84-84.

190.013 Water management and control plan.-ln the event that the board assumes the responsibility for providing water management and control for the district as provided in s. 190.012(1 )(a), the board shall proceed to adopt water management and control plans, assess for benefits, and apportion and levy taxes, as follows:

(1) The board shall cause to be made by the chief engineer, or such other engineer or engineers as the board may employ for that purpose, complete and com­prehensive water management and control plans for the lands located within the district that will be improved in any part or in whole by any system of facilities that may be outlined and adopted, and the engineer shall make a report in writing to the board with maps and profiles of said surveys and an estimate of the cost of carrying out and completing the plans.

(2) Upon the completion of such plans, the board shall hold a hearing thereon to hear objections thereto, shall give notice of the time and place fixed for such hearing by publication once each week for 2 consecu­tive weeks in a newspaper of general circulation pub­lished in the general area of the district, and shall permit the inspection of the plan at the office of the district by all persons interested. All objections to the plan shall be filed at or before the time fixed in the notice for the hear­ing and shall be in writing.

(3) After the hearing, the board shall consider the proposed plan and any objections thereto and may mod­ify, reject, or adopt the plan or continue the hearing to a day certain for further consideration of the proposed plan or modifications thereof.

(4) When the board approves a plan, a resolution shall be adopted and a certified copy thereof shall be

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F.S. 1985 COMMUNITY DEVELOPMENT DISTRICTS Ch. 190

filed in the office of the secretary and incorporated by him into the records of the district.

(5) The water management and control plan may be altered in detail from time to time until the appraisal rec­ord herein provided is filed, but not in such manner as to affect materially the conditions of its adoption. After the appraisal record has been filed, no alteration of the plan shall be made, except as provided by this act.

(6) Within 20 days after the final adoption of the plan by the board, the board shall proceed pursuant to ss. 298.30-298.34.

Hlatory.-s. 2, ch. 80-407.

190.014 Issuance of bond anticipation notes.-ln addition to the other powers provided for in this act, and not in limitation thereof, the district shall have the power, at any time, and from time to time after the issuance of any bonds of the district shall have been authorized, to borrow money for the purposes for which such bonds are to be issued in anticipation of the receipt of the pro­ceeds of the sale of such bonds and to issue bond antic­ipation notes in a principal sum not in excess of the au­thorized maximum amount of such bond issue. Such notes shall be in such denomination or denominations, bear interest at such rate as the board may determine in compliance with s. 215.84, mature at such time or times not later than 5 years from the date of issuance, and be in such form and executed in such manner as the board shall prescribe. Such notes may be sold at either public or private sale or, if such notes shall be renewal notes, may be exchanged for notes then outstanding on such terms as the board shall determine. Such notes shall be paid from the proceeds of such bonds when is­sued. The board may, in its discretion, in lieu of retiring the notes by means of bonds, retire them by means of current revenues or from any taxes or assessments lev­ied for the payment of such bonds; but in such event a like amount of the bonds authorized shall not be issued.

Hlatory.-s. 2, ch. 80-407; s. 9, ch. 83-215.

190.015 Short-term borrowing.-The district at any time may obtain loans, in such amount and on such terms and conditions as the board may approve, for the purpose of paying any of the expenses of the district or any costs incurred or that may be incurred in connection with any of the projects of the district, which loans shall bear such interest as the board may determine in com­pliance with s. 215.84, and may be payable from and se­cured by a pledge of such funds, revenues, taxes, and assessments as the board may determine, subject, however, to the provisions contained in any proceeding under which bonds were theretofore issued and are then outstanding. For the purpose of defraying such costs and expenses, the district may issue negotiable notes, warrants, or other evidences of debt to be pay­able at such times, to bear such interest as the board may determine in compliance with s. 215.84, and to be sold or discounted at such price or prices not less than 95 percent of par value and on such terms as the board may deem advisable. The board shall have the right to provide for the payment thereof by pledging the whole or any part of the funds, revenues, taxes, and assess­ments of the district. The approval of the electors resid­ing in the district shall not be necessary except when re-

quired by the State Constitution. Hlstory.-s. 2, ch . 80407; s. 80, ch. 81 ·259; s. 10, ch. 83·215.

190.016 Bonds.-(1) SALE OF BONDS.-Bonds may be sold in blocks

or installments at different times, or an entire issue or se­ries may be sold at one time. Bonds may be sold at pub­lic or private sale after such advertisement, if any, as the board may deem advisable but not in any event at less than 90 percent of the par value thereof, together with accrued interest thereon. Bonds may be sold or ex­changed for refunding bonds. Special assessment and revenue bonds may be delivered by the district as pay­ment of the purchase price of any project or part thereof, or a combination of projects or parts thereof, or as the purchase price or exchange for any property, real , per­sonal , or mixed , including franchises or services ren­dered by any contractor, engineer, or other person, all at one time or in blocks from time to time, in such man­ner and upon such terms as the board in its discretion shall determine. The price or prices for any bonds sold, exchanged, or delivered may be:

(a) The money paid for the bonds; (b) The principal amount, plus accrued interest to

the date of redemption or exchange, or outstanding obli­gations exchanged for refunding bonds; and

(c) In the case of special assessment or revenue bonds, the amount of any indebtedness to contractors or other persons paid with such bonds, or the fair value of any properties exchanged for the bonds, as deter­mined by the board.

(2) AUTHORIZATION AND FORM OF BONDS.-Any general obligation bonds, benefit bonds, or revenue bonds may be authorized by resolution or resolutions of the board which shall be adopted by a majority of all the members thereof then in office. Such resolution or reso­lutions may be adopted at the same meeting at which they are introduced and need not be published or post­ed. The board may, by resolution, authorize the issuance of bonds and fix the aggregate amount of bonds to be issued; the purpose or purposes for which the moneys derived therefrom shall be expended ; the rate or rates of interest, in compliance with s. 215.84; the denomina­tion of the bonds; whether or not the bonds are to be is­sued in one or more series; the date or dates of maturity, which shall not exceed 40 years from their respective dates of issuance; the medium of payment; the place or places within or without the state where payment shall be made; registration privileges; redemption terms and privileges, whether with or without premium; the manner of execution; the form of the bonds, including any inter­est coupons to be attached thereto; the manner of exe­cution of bonds and coupons; and any and all other terms, covenants, and conditions thereof and the estab­lishment of revenue or other funds . Such authorizing res­olution may further provide that such bonds may be exe­cuted in accordance with the Registered Public Obliga­tions Act, except that bonds not issued in registered form shall be valid if manually countersigned by an offi­cer designated by appropriate resolution of the board. The seal of the district may be affixed, lithographed, en­graved, or otherwise reproduced in facsimile on such bonds. In case any officer whose signature shall appear

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Ch. 190 COMMUNITY DEVELOPMENT DISTRICTS F.S. 1985

on any bonds or coupons shall cease to be such officer before the delivery of such bonds, such signature or fac­simile shall nevertheless be valid and sufficient for all purposes the same as if he had remained in office until such delivery.

(3) INTERIM CERTIFICATES; REPLACEMENT CER­TIFICATES.-Pending the preparation of definitive bonds, the board may issue interim certificates or re­ceipts or temporary bonds, in such form and with such provisions as the board may determine, exchangeable for definitive bonds when such bonds have been execut­ed and are available for delivery. The board may also provide for the replacement of any bonds which become mutilated, lost, or destroyed.

(4) NEGOTIABILITY OF BONDS.-Any bond issued under this act or any temporary bond, in the absence of an express recital on the face thereof that it is nonnego­tiable, shall be fully negotiable and shall be and consti­tute a negotiable instrument within the meaning and for all purposes of the law merchant and the laws of the state.

(5) DEFEASANCE.-The board may make such pro­vision with respect to the defeasance of the right, title, and interest of the holders of any of the bonds and obli­gations of the district in any revenues, funds, or other properties by which such bonds are secured as the board deems appropriate and, without limitation on the foregoing, may provide that when such bonds or obliga­tions become due and payable or shall have been called for redemption and the whole amount of the principal and interest and premium, if any, due and payable upon the bonds or obligations then outstanding shall be held in trust for such purpose and provision shall also be made for paying all other sums payable in connection with such bonds or other obligations, then and in such event the right, title, and interest of the holders of the bonds in any revenues, funds, or other properties by which such bonds are secured shall thereupon cease, terminate, and become void; and the board may apply any surplus in any sinking fund established in connec­tion with such bonds or obligations and all balances re­maining in all other funds or accounts other than money held for the redemption or payment of the bonds or other obligations to any lawful purpose of the district as the board shall determine.

(6) ISSUANCE OF ADDITIONAL BONDS.-If the proceeds of any bonds are less than the cost of com­pleting the project in connection with which such bonds were issued, the board may authorize the issuance of additional bonds, upon such terms and conditions as the board may provide in the resolution authorizing the issuance thereof, but only in compliance with the resolu­tion or other proceedings authorizing the issuance of the original bonds.

(7) REFUNDING BONDS.- The district shall have the power to issue bonds to provide for the retirement or refunding of any bonds or obligations of the district that at the time of such issuance are or subsequently thereto become due and payable, or that at the time of issuance have been called or are or will be subject to call for redemption within 10 years thereafter, or the surren­der of which can be procured from the holders thereof at prices satisfactory to the board. Refunding bonds

may be issued at any time when in the judgment of the board such issuance will be advantageous to the dis­trict. No approval of the qualified electors residing in the district shall be required for the issuance of refunding bonds except in cases in which such approval is re­quired by the State Constitution. The board may by res­olution confer upon the holders of such refunding bonds all rights, powers, and remedies to which the holders would be entitled if they continued to be the owners and had possession of the bonds for the refinancing of which such refunding bonds are issued, including, but not lim­ited to, the preservation of the lien of such bonds on the revenues of any project or on pledged funds, without ex­tinguishment, impairment, or diminution thereof. The provisions of this act pertaining to bonds of the district shall, unless the context otherwise requires, govern the issuance of refunding bonds, the form and other details thereof, the rights of the holders thereof, and the duties of the board with respect to them.

(8) REVENUE BONDS.-(a) The district shall have the power to issue reve­

nue bonds from time to time without limitation as to amount. Such revenue bonds may be secured by, or payable from, the gross or net pledge of the revenues to be derived from any project or combination of proj­ects; from the rates, fees, or other charges to be collect­ed from the users of any project or projects; from any revenue-producing undertaking or activity of the district; from special assessments; or from any other source or pledged security. Such bonds shall not constitute an in­debtedness of the district, and the approval of the quali­fied electors shall not be required unless such bonds are additionally secured by the full faith and credit and tax­ing power of the district.

(b) Any two or more projects may be combined and consolidated into a single project and may hereafter be operated and maintained as a single project. The reve­nue bonds authorized herein may be issued to finance any one or more of such projects, regardless of whether or not such projects have been combined and consoli­dated into a single project. If the board deems it advis­able, the proceedings authorizing such revenue bonds may provide that the district may thereafter combine the projects then being financed or theretofore financed with other projects to be subsequently financed by the district and that revenue bonds to be thereafter issued by the district shall be on parity with the revenue bonds then being issued, all on such terms, conditions, and lim­itations as shall have been provided in the proceeding which authorized the original bonds.

(9) GENERAL OBLIGATION BONDS.-(a) The district shall have the power from time to

time to issue general obligation bonds to finance or refi­nance capital projects or to refund outstanding bonds in an aggregate principal amount of bonds outstanding at any one time not in excess of 35 percent of the as­sessed value of the taxable property within the district as shown on the pertinent tax records at the time of the authorization of the general obligation bonds for which the full faith and credit of the district is pledged. Except for refunding bonds, no general obligation bonds shall be issued unless the bonds are issued to finance or refi­nance a capital project and the issuance has been ap-

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F.S. 1985 COMMUNITY DEVELOPMENT DISTRICTS Ch. 190

proved at an election held in accordance with the re­quirements for such election as prescribed by the State Constitution. Such elections shall be called to be held in the district by the board of county commissioners of the county upon the request of the board of the district. The expenses of calling and holding an election shall be at the expense of the district, and the district shall reim­burse the county for any expenses incurred in calling or holding such election.

(b) The district may pledge its full faith and credit for the payment of the principal and interest on such gener­al obligation bonds and for any reserve funds provided therefor and may unconditionally and irrevocably pledge itself to levy ad valorem taxes on all taxable property in the district, to the extent necessary for the payment thereof, without limitations as to rate or amount.

(c) If the board determines to issue general obliga­tion bonds for more than one capital project, the approv­al of the issuance of the bonds for each and all such proj­ects may be submitted to the electors on one and the same ballot. The failure of the electors to approve the is­suance of bonds for any one or more capital projects shall not defeat the approval of bonds for any capital project which has been approved by the electors.

(d) In arriving at the amount of general obligation bonds permitted to be outstanding at any one time pur­suant to paragraph (a), there shall not be included any general obligation bonds which are additionally secured by the pledge of:

1 . Special assessments levied in an amount suffi­cient to pay the principal and interest on the general ob­ligation bonds so additionally secured , which assess­ments have been equalized and confirmed by resolution or ordinance of the board pursuant to s. 170.08.

2. Water revenues, sewer revenues, or water and sewer revenues of the district to be derived from user fees in an amount sufficient to pay the principal and in­terest on the general obligation bonds so additionally se­cured.

3. Any combination of assessments and revenues described in subparagraph 1. and subparagraph 2.

(10) BONDS AS LEGAL INVESTMENT OR SECURI­TY.-

(a) Notwithstanding any provisions of any other law to the contrary, all bonds issued under the provisions of this act shall constitute legal investments for savings banks, banks, trust companies, insurance companies, executors, administrators, trustees, guardians, and oth­er fiduciaries and for any board, body, agency, instru­mentality, county, municipality, or other political subdivi­sion of the state and shall be and constitute security which may be deposited by banks or trust companies as security for deposits of state, county, municipal , or other public funds or by insurance companies as re­quired or voluntary statutory deposits.

(b) Any bonds issued by the district shall be incon­testable in the hands of bona fide purchasers or holders for value and shall not be invalid because of any irregu­larity or defect in the proceedings for the issue and sale thereof.

(11) COVENANTS.-Any resolution authorizing the issuance of bonds may contain such covenants as the board may deem advisable, and all such covenants shall

constitute valid and legally binding and enforceable con­tracts between the district and the bondholders, regard­less of the time of issuance thereof. Such covenants may include, without limitation, covenants concerning the disposition of the bond proceeds; the use and dispo­sition of project revenues; the pledging of revenues, tax­es, and assessments; the obligations of the district with respect to the operation of the project and the mainte­nance of adequate project revenues; the issuance of ad­ditional bonds; the appointment, powers, and duties of trustees and receivers; the acquisition of outstanding bonds and obligations; restrictions on the establishing of competing projects or facilities ; restrictions on the sale or disposal of the assets and property of the dis­trict ; the priority of assessment liens ; the priority of claims by bondholders on the taxing power of the dis­trict ; the maintenance of deposits to assure the payment of revenues by users of district facilities and services; the discontinuance of district services by reason of de­linquent payments; acceleration upon default; the exe­cution of necessary instruments; the procedure for amending or abrogating covenants with the bondhold­ers; and such other covenants as may be deemed nec­essary or desirable for the security of the bondholders.

(12) VALIDATION PROCEEDINGS.- The power of the district to issue bonds under the provisions of this act may be determined, and any of the bonds of the dis­trict maturing over a period of more than 5 years shall be validated and confirmed, by court decree, under the provisions of chapter 75 and laws amendatory thereof or supplementary thereto.

(13) ACT FURNISHES FULL AUTHORITY FOR ISSU­ANCE OF BONDS.-This act constitutes full and com­plete authority for the issuance of bonds and the exer­cise of the powers of the district provided herein. No pro­cedures or proceedings , publications, notices, con­sents, approvals, orders, acts, or things by the board, or any board, officers, commission, department, agency, or instrumentality of the district, other than those re­quired by this act, shall be required to perform anything under this act, except that the issuance or sale of bonds pursuant to the provisions of this act shall comply with the general law requirements applicable to the issuance or sale of bonds by the district.

(14) PLEDGE BY THE STATE TO THE BONDHOLD­ERS OF THE DISTRICT.-The state pledges to the hold­ers of any bonds issued under this act that it will not limit or alter the rights of the district to own, acquire, con­struct, reconstruct , improve, maintain, operate, or fur­nish the projects or to levy and collect the taxes, assess­ments, rentals , rates , fees , and other charges provided for herein and to fulfill the terms of any agreement made with the holders of such bonds or other obligations and that it will not in any way impair the rights or remedies of such holders.

(15) DEFAULT.-A default on the bonds or obliga­tions of a district shall not constitute a debt or obligation of a local general-purpose government or the state.

Hlstory.-s. 2, ch. 80-407; s. 11 , ch. 83-215; s. 10, ch. 84-360; s. 24, ch. 85-80. cf.-ch. 279 Registered public obligations.

190.017 Trust agreements.-Any issue of bonds shall be secured by a trust agreement by and between

969

Ch. 190 COMMUNITY DEVELOPMENT DISTRICTS F.S. 1985

the district and a corporate trustee or trustees, which may be any trust company or bank having the powers of a trust company within or without the state. The reso­lution authorizing the issuance of the bonds or such trust agreement may pledge the revenues to be re­ceived from any projects of the district and may contain such provisions for protecting and enforcing the rights and remedies of the bondholders as the board may ap­prove, including, without limitation, covenants setting forth the duties of the district in relation to: the acquisi­tion, construction, reconstruction, improvement, mainte­nance, repair, operation, and insurance of any projects; the fixing and revising of the rates, fees, and charges; and the custody, safeguarding, and application of all moneys and for the employment of consulting engineers in connection with such acquisition, construction, recon­struction, improvement, maintenance, repair, or opera­tion. It shall be lawful for any bank or trust company with­in or without the state which may act as a depository of the proceeds of bonds or of revenues to furnish such in­demnifying bonds or to pledge such securities as may be required by the district. Such resolution or trust agreement may set forth the rights and remedies of the bondholders and of the trustee, if any, and may restrict the individual right of action by bondholders. The board may provide for the payment of proceeds of the sale of the bonds and the revenues of any project to such offi­cer, board, or depository as it may designate for the cus­tody thereof and may provide for the method of dis­bursement thereof with such safeguards and restric­tions as it may determine. All expenses incurred in carry­ing out the provisions of such resolution or trust agree­ment may be treated as part of the cost of operation of the project to which such trust agreement pertains.

Hlstory.-s. 2, ch. 80407.

190.021 Taxes.-(1) AD VALOREM TAXES.-An elected board shall

have the power to levy and assess an ad valorem tax on all the taxable property in the district to construct, oper­ate, and maintain assessable improvements; to pay the principal of, and interest on, any general obligation bonds of the district; and to provide for any sinking or other funds established in connection with any such bonds. An ad valorem tax levied by the board for operat­ing purposes, exclusive of debt service on bonds, shall not exceed 3 mills, except that a district authorized by a local general-purpose government to exercise one or more powers specified in s. 190.012(2) may levy an addi­tional 2 mills for operating purposes, exclusive of debt service on bonds. The ad valorem tax provided for here­in shall be in addition to county and all other ad valorem taxes provided for by law. Such tax shall be assessed, levied, and collected in the same manner and same time as county taxes. The levy of ad valorem taxes shall be approved by referendum when required by the State Constitution.

(2) BENEFIT TAXES.- The board shall annually de­termine, order, and levy the annual installment of the to­tal taxes for bonds issued to finance water management and control plans which are levied under this act, which taxes shall be due and collected during each year that county taxes are due and collected; and such annual in-

stallment and levy shall be evidenced to and certified to the property appraiser by the board not later than Au­gust 31 of each year. This tax shall be entered by the property appraiser on the county tax rolls and shall be collected by the tax collector in the same manner and same time as county taxes, and the proceeds thereof shall be paid to the district. The tax shall be a lien on the property against which assessed until paid and shall be enforceable in like manner as county taxes.

(3) MAINTENANCE TAX.-To maintain and preserve the water management and control facilities of the dis­trict, a maintenance tax shall be evidenced to and certi­fied to the property appraiser by the board of supervi­sors not later than August 31 of each year and shall be entered by the property appraiser on the county tax rolls and shall be collected by the tax collector in the same manner and time as county taxes, and the proceeds therefrom shall be paid to the district. The tax shall be a lien on the property against which assessed until paid and shall be enforceable in like manner as county taxes. If the maintenance is for original construction based upon an apportionment of benefits, the maintenance tax shall be apportioned on the same basis of the net as­sessments of benefits assessed or accruing for original construction and shall not exceed 10 percent thereof in any 1 year. lf the maintenance is for other water manage­ment and control improvements owned, operated, or ac­quired by the district, the amount of the maintenance tax shall be determined by the board based upon a re­port of the chief engineer and assessed by the board upon such lands, which may be all of the lands within the district benefited by the maintenance thereof, ap­portioned between the benefited lands in proportion to the benefits received by each tract of land.

(4) ENFORCEMENT OF TAXES.-The collection and enforcement of all taxes levied by the district shall be at the same time and in like manner as county taxes, and the provisions of the Florida Statutes relating to the sale of lands for unpaid and delinquent county taxes; the issuance, sale, and delivery of tax certificates for such unpaid and delinquent county taxes; the redemption thereof; the issuance to individuals of tax deeds based thereon; and all other procedures in connection there­with shall be applicable to the district to the same extent as if such statutory provisions were expressly set forth herein. All taxes shall be subject to the same discounts as county taxes.

(5) WHEN UNPAID TAX IS DELINQUENT; PENALTY. -All taxes provided for in this act shall become delin­quent and bear penalties on the amount of such taxes in the same manner as county taxes.

(6) TAX EXEMPTION.-AII bonds issued hereunder and interest paid thereon and all fees, charges, and oth­er revenues derived by the district from the projects pro­vided by this act are exempt from all taxes by the state or by any political subdivision, agency, or instrumentality thereof; however, any interest, income, or profits on debt obligations issued hereunder are not exempt from the tax imposed by chapter 220. Further, districts are not ex­empt from the provisions of chapter 212.

Hlatory.-s. 2, ch. 80-407; s. 11, ch. 84-360.

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F.S. 1985 COMMUNITY DEVELOPMENT DISTRICTS Ch. 190

190.022 Special assessments.-(1) The board may levy special assessments for the

construction or reconstruction of assessable improve­ments authorized under this chapter using the proce­dures for levy and collection provided in chapter 170.

(2) Notwithstanding the provisions of s. 170.09, dis­trict assessments may be made payable in 20 yearly in­stallments.

Hlstory.-s. 2, ch. 80-407; s. 12, ch . 84·360.

190.023 Issuance of certificates of indebtedness based on assessments for assessable improvements; assessment bonds.-

(1) The board may, after any assessments for as­sessable improvements are made, determined, and con­firmed as provided ins. 190.022, issue certificates of in­debtedness for the amount so assessed against the abutting property or property otherwise benefited, as the case may be; and separate certificates shall be is­sued against each part or parcel of land or property as­sessed, which certificates shall state the general nature of the improvement for which the assessment is made. The certificates shall be payable in annual installments in accordance with the installments of the special as­sessment for which they are issued. The board may de­termine the interest to be borne by such certificates, in compliance with s. 215.84, and may sell such certifi­cates at either private or public sale and determine the form, manner of execution, and other details of such cer­tificates. The certificates shall recite that they are pay­able only from the special assessments levied and col­lected from the part or parcel of land or property against which they are issued. The proceeds of such certificates may be pledged for the payment of principal of and inter­est on any revenue bonds or general obligation bonds issued to finance in whole or in part such assessable im­provement, or, if not so pledged, may be used to pay the cost or part of the cost of such assessable improve­ments.

(2) The district may also issue assessment bonds or other obligations payable from a special fund into which such certificates of indebtedness referred to in the pre­ceding subsection may be deposited; or, if such certifi­cates of indebtedness have not been issued, the district may assign to such special fund for the benefit of the holders of such assessment bonds or other obligations, or to a trustee for such bondholders, the assessment liens provided for in this act unless such certificates of indebtedness or assessment liens have been thereto­fore pledged for any bonds or other obligations author­ized hereunder. In the event of the creation of such spe­cial fund and the issuance of such assessment bonds or other obligations, the proceeds of such certificates of indebtedness or assessment liens deposited therein shall be used only for the payment of the assessment bonds or other obligations issued as provided in this section . The district is authorized to covenant with the holders of such assessment bonds or other obligations that it will diligently and faithfully enforce and collect all the special assessments and interest and penalties thereon for which such certificates of indebtedness or assessment liens have been deposited in or assigned to such fund; to foreclose such assessment liens so as-

971

signed to such special fund or represented by the certifi­cates of indebtedness deposited in the special fund, af­ter such assessment liens have become delinquent, and deposit the proceeds derived from such foreclosure, in­cluding interest and penalties, in such special fund; and to make any other covenants deemed necessary or ad­visable in order to properly secure the holders of such assessment bonds or other obligations.

(3) The assessment bonds or other obligations is­sued pursuant to this section shall have such dates of issue and maturity as shall be deemed advisable by the board ; however, the maturities of such assessment bonds or other obligations shall not be more than 2 years after the due date of the last installment which will be payable on any of the special assessments for which such assessment liens, or the certificates of indebted­ness representing such assessment liens, are assigned to or deposited in such special fund.

(4) Such assessment bonds or other obligations is­sued under this section shall bear such interest as the board may determine, not to exceed a rate which is in compliance with s. 215.84, and shall be executed, shall have such provisions for redemption prior to maturity, shall be sold in the manner and be subject to all of the applicable provisions contained in this act for revenue bonds, except as the same may be inconsistent with the provisions of this section.

(5) All assessment bonds or other obligations issued under the provisions of this act, except certificates of in­debtedness issued against separate lots or parcels of land or property as provided in this section, shall be and constitute and shall have all the qualities and incidents of negotiable instruments under the law merchant and the laws of the state.

Hlstory.-s. 2, ch . 8(}-407 ; s. 81 , ch . 81 -259; s. 12, ch. 83-215.

1190.024 Tax liens.-AII taxes of the district provided for in this act, together with all penalties for default in the payment of the same and all costs in collecting the same, including a reasonable attorney's fee fixed by the court and taxed as a cost in the action brought to en­force payment, shall, from January 1 for each year the property is liable to assessment and until paid, consti­tute a lien of equal dignity with the liens for state and county taxes and other taxes of equal dignity with state and county taxes upon all the lands against which such taxes shall be levied. A sale of any of the real property within the district for state and county or other taxes shall not operate to relieve or release the property so sold from the lien for subsequent district taxes or install­ments of district taxes, which lien may be enforced against such property as though no such sale thereof had been made. The provisions of ss. 194.171, 197.122, 197.142, 197.333, 197.404, and 197.432 shall be applica­ble to district taxes with the same force and effect as if such provisions were expressly set forth in this act.

Hlstory.-s. 2, ch. 80-407; s. 33, ch. 82-226; s. 202, ch. 85-342. 'Note.-As amended, effective December 31 , 1985.

190.025 Payment of taxes and redemption of tax liens by the district; sharing in proceeds of tax sale.­

(1) The district has the right to : (a) Pay any delinquent state, county, district, munic­

ipal, or other tax or assessment upon lands located

Ch. 190 COMMUNITY DEVELOPMENT DISTRICTS F.S. 1985

wholly or partially within the boundaries of the district; and

(b) To redeem or purchase any tax sales certificates issued or sold on account of any state, county, district, municipal, or other taxes or assessments upon lands lo­cated wholly or partially within the boundaries of the dis­trict.

(2) Delinquent taxes paid, or tax sales certificates redeemed or purchased, by the district, together with all penalties for the default in payment of the same and all costs in collecting the same and a reasonable attorney's fee, shall constitute a lien in favor of the district of equal dignity with the liens of state and county taxes and other taxes of equal dignity with state and county taxes upon all the real property against which the taxes were levied. The lien of the district may be foreclosed in the manner provided in this act.

1(3) In any sale of land pursuant to s. 197.542 and amendments thereto, the district may certify to the clerk of the circuit court of the county holding such sale the amount of taxes due to the district upon the lands sought to be sold; and the district shall share in the dis­bursement of the sales proceeds in accordance with the provisions of this act and under the laws of the state.

Hlatory.-s. 2, ch. 80-407; s. 203, ch. 85-342. 1Note.-As amended, effective Oecember 31 , 1985.

190.026 Foreclosure of liens.-Any lien in favor of the district arising under this act may be foreclosed by the district by foreclosure proceedings in the name of the district in a court of competent jurisdiction as provid­ed by general law in like manner as is provided in chap­ter 173 and amendments thereto; the provisions of that chapter shall be applicable to such proceedings with the same force and effect as if those provisions were ex­pressly set forth in this act. Any act required or author­ized to be done by or on behalf of a municipality in fore­closure proceedings under chapter 173 may be per­formed by such officer or agent of the district as the board of supervisors may designate. Such foreclosure proceedings may be brought at any time after the expi­ration of 1 year from the date any tax, or installment thereof, becomes delinquent; however no lien shall be foreclosed against any political subdivision or agency of the state. Other legal remedies shall remain available.

Hlatory.-s. 2, ch. 80-407.

190.031 Mandatory use of certain district facilities and services.-To the full extent permitted by law, the district shall require all lands, buildings, premises, per­sons, firms, and corporations within the district to use the water management and control facilities and water and sewer facilities of the district.

Hlatory.-s. 2, ch. 80-407.

rejected because the bids are too high. The board may require the bidders to furnish bond with a responsible surety to be approved by the board. Nothing in this sec­tion shall prevent the board from undertaking and per­forming the construction, operation, and maintenance of any project or facility authorized by this act by the em­ployment of labor, material, and machinery.

Hlatory.-s. 2, ch. 80-407.

190.035 Fees, rentals, and charges; procedure for adoption and modifications; minimum revenue require­ments.-

(1) The district is authorized to prescribe, fix, estab­lish, and collect rates, fees, rentals, or other charges, hereinafter sometimes referred to as "revenues," and to revise the same from time to time, for the facilities and services furnished by the district, within the limits of the district, including, but not limited to, recreational facili­ties, water management and control facilities, and water and sewer systems; to recover the costs of making con­nection with any district facility or . system; and to pro­vide for reasonable penalties against any user or proper­ty for any such rates, fees, rentals, or other charges that are delinquent.

(2) No such rates, fees, rentals, or other charges for any of the facilities or services of the district shall be fixed until after a public hearing at which all the users of the proposed facility or services or owners, tenants, or occupants served or to be served thereby and all oth­er interested persons shall have an opportunity to be heard concerning the proposed rates, fees, rentals, or other charges. Notice of such public hearing setting forth the proposed schedule or schedules of rates, fees, rentals, and other charges shall have been published in a newspaper in the county and of general circulation in the district at least once and at least 10 days prior to such public hearing. The hearing may be adjourned from time to time. After such hearing, such schedule or schedules, either as initially proposed or as modified or amended, may be finally adopted. A copy of the sched­ule or schedules of such rates, fees, rentals, or charges as finally adopted shall be kept on file in an office desig­nated by the board and shall be open at all reasonable times to public inspection. The rates, fees, rentals, or charges so fixed for any class of users or property served shall be extended to cover any additional users or properties thereafter served which shall fall in the same class, without the necessity of any notice or hear­ing.

(3) Such rates, fees, rentals, and charges shall be just and equitable and uniform for users of the same class, and when appropriate may be based or computed either upon the amount of service furnished, upon the number of average number of persons residing or work-

190.033 Bids required.-No contract shall be let by ing in or otherwise occupying the premises served, or the board for the construction or maintenance of any upon any other factor affecting the use of the facilities project authorized by this act, nor shall any goods, sup- furnished, or upon any combination of the foregoing fac­plies, or materials be purchased, when the amount tors, as may be determined by the board on an equitable thereof to be paid by the district shall exceed $5,000, un- basis. less notice of bids shall be advertised once in a newspa- (4) The rates, fees, rentals, or other charges pre­per published in the county and in general circulation in scribed shall be such as will produce revenues, together the district, and in each case the bid of the lowest re- with any other assessments, taxes, revenues, or funds sponsible bidder shall be accepted unless all bids are available or pledged for such purpose, at least sufficient

972

F.S. 1985 COMMUNITY DEVELOPMENT DISTRICTS Ch. 190

to provide for the items hereinafter listed, but not neces­sarily in the order stated:

(a) To provide for all expenses of operation and maintenance of such facility or service;

(b) To pay when due all bonds and interest thereon for the payment of which such revenues are, or shall have been, pledged or encumbered, including reserves for such purpose; and

(c) To provide for any other funds which may be re­quired under the resolution or resolutions authorizing the issuance of bonds pursuant to this act.

(5) The board shall have the power to enter into con­tracts for the use of the projects of the district and with respect to the services and facilities furnished or to be furnished by the district.

Hlstory.-s. 2, ch. 80-407.

190.036 Recovery of delinquent charges.-ln the event that any rates, fees, rentals, charges, or delin­quent penalties shall not be paid as and when due and shall be in default for 60 days or more, the unpaid bal­ance thereof and all interest accrued thereon, together with reasonable attorney's fees and costs, may be re­covered by the district in a civil action .

Hlstory.-s. 2, ch. 80-407.

190.037 Discontinuance of service.-ln the event the fees, rentals, or other charges for water and sewer services, or either of them, are not paid when due, the board shall have the power, under such reasonable rules and regulations as the board may adopt, to discontinue and shut off both water and sewer services until such fees, rentals, or other charges, including interest, penal­ties, and charges for the shutting off and discontinuance and the restoration of such water and sewer services or both, are fully paid; and, for such purposes, the board may enter on any lands, waters, or premises of any per­son, firm, corporation, or body, public or private, within the district limits. Such delinquent fees, rentals, or other charges, together with interest, penalties, and charges for the shutting off and discontinuance and the restora­tion of such services and facilities and reasonable attor­ney's fees and other expenses, may be recovered by the district, which may also enforce payment of such de­linquent fees, rentals, or other charges by any other law­ful method of enforcement.

Hlatory.-s. 2, ch. 80-407; s. 82, ch. 81·259.

190.041 Enforcement and penalties.-The board or any aggrieved person may have recourse to such reme­dies in law and at equity as may be necessary to ensure compliance with the provisions of this act, including in­junctive relief to enjoin or restrain any person violating the provisions of this act or any bylaws, resolutions, reg­ulations, rules, codes, or orders adopted under this act. In case any building or structure is erected, constructed, reconstructed, altered, repaired, converted, or main­tained, or any building, structure, land, or water is used, in violation of this act or of any code, order, resolution, or other regulation made under authority conferred by this act or under law, the board or any citizen residing in the district may institute any appropriate action or pro­ceeding to prevent such unlawful erection, construction, reconstruction, alteration, repair, conversion, mainte-

nance, or use; to restrain, correct, or avoid such viola­tion; to prevent the occupancy of such building, struc­ture, land, or water; and to prevent any illegal act, con­duct, business, or use in or about such premises, land, or water.

Hlatory.-s. 2, ch. 80-407; s. 83, ch. 81-259.

190.043 Suits against the district.-Any suit or ac­tion brought or maintained against the district for dam­ages arising out of tort, including, without limitation, any claim arising upon account of an act causing an injury or loss of property, personal injury, or death, shall be subject to the limitations provided in s. 768.28.

Hlstory.-s. 2, ch. 80-407.

190.044 Exemption of district property from execu­tion.-AII district property shall be exempt from levy and sale by virtue of an execution, and no execution or other judicial process shall issue against such property, nor shall any judgment against the district be a charge or lien on its property or revenues; however, nothing con­tained herein shall apply to or limit the rights of bond­holders to pursue any remedy for the enforcement of any lien or pledge given by the district in connection with any of the bonds or obligations of the district.

Hlstory.-s. 2, ch. 80-407.

190.046 Termination, contraction, or expansion of district.-

(1) The board may petition to contract or expand the boundaries of a community development district pursu­ant to s. 190.005.

(2) The district shall remain in existence unless: (a) The district is merged with another district as

provided in subsection (3); (b) All of the specific community development ser­

vices that it is authorized to perform have been trans­ferred to a general-purpose unit of local government in the manner provided in subsections (4), (5), and (6); or

(c) The district is dissolved as provided in subsec­tion (7) or subsection (8) .

(3) The district may merge with other community de­velopment districts upon filing a petition for establish­ment of a community development district pursuant to s. 190.005 or may merge with any other special districts pursuant to s. 165.041 and upon filing a petition for es­tablishment of a community development district pursu­ant to s. 190.005.

(4) The local general-purpose government within the geographical boundaries of which the district lies may adopt a nonemergency ordinance providing for a plan for the transfer of a specific community development service from a district to the local general-purpose gov­ernment. The plan must provide for the assumption and guarantee of the district debt that is related to the ser­vice, as provided in s. 165.071, and must demonstrate the ability of the local general-purpose government to provide such service:

(a) As efficiently as the district. (b) At a level of quality equal to or higher than the

level of quality actually delivered by the district to the us­ers of the service.

(c) At a charge equal to or lower than the actual charge by the district to the users of the service.

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Ch. 190 COMMUNITY DEVELOPMENT DISTRICTS F.S. 1985

(5) No later than 30 days following the adoption of a transfer plan ordinance, the board of supervisors may file, in the circuit court for the county in which the local general-purpose government that adopted the ordi­nance is located, a petition seeking review by certiorari of the factual and legal basis for the adoption of the transfer plan ordinance.

(6) Upon the transfer of all of the community devel­opment services of the district to a general-purpose unit of local government, the district shall be terminated in accordance with a plan of termination which shall be adopted by the board of supervisors and filed with the clerk of the circuit court.

(7) If, within 5 years after the effective date of the rule or ordinance creating the district, a landowner has not received a development permit, as defined in chap­ter 380, on some part or all of the area covered by the district, then the district will be automatically dissolved and a judge of the circuit court shall cause a statement to that effect to be filed in the public records.

(8) In the event the district has become inactive pur­suant to s. 165.052, the board of county commissioners shall be informed and it shall take appropriate action.

Hlatory.-s. 2, ch. 8().4()7; ss. 13, 19, ch. 84-360.

190.047 Incorporation or annexation of district.­( 1) Upon attaining the population standards for in­

corporation contained in s. 165.061, any district wholly contained within the unincorporated area of a county shall hold a referendum on the question of whether to incorporate. However, any district contiguous to the

boundary of a municipality may be annexed to such mu­nicipality pursuant to the provisions of chapter 171 .

(2) The Department of Community Affairs shall an­nually monitor the status of the district for purposes of carrying out the provisions of this section.

Hlatory.-s. 14, ch. 84-360.

190.048 Sale of real estate within a district; re­quired disclosure to purchaser.-Subsequent to the creation of a district under this chapter, each contract for the sale of real estate within the district shall include, immediately prior to the space reserved in the contract for the signature of the purchaser, the following state­ment in boldfaced and conspicuous type which is larger than the type in the remaining text of the contract: "THE DISTRICT IMPOSES TAXES AND/OR ASSESSMENTS ON THIS PROPERTY THROUGH A SPECIAL TAXING DISTRICT. THESE TAXES PAY THE CONSTRUCTION, OPERATION, AND/OR MAINTENANCE COSTS OF CERTAIN PUBLIC FACILITIES WITHIN THE DISTRICT."

Hlatory.-s. 15, ch . 84·360.

190.049 Special acts prohibited.-Pursuant to s. 11 (a)(21 ), Art. Ill of the State Constitution, there shall be no special law or general law of local application creat­ing an independent special district which has the pow­ers enumerated in two or more of the paragraphs con­tained in s. 190.012.

Hlatory.-s. 2, ch. 8().4()7; s. 16, ch. 84-360. Nota.-Chap1er 84-360 was passed by the requisite three-fifths vote in each

house. Sees. 11(a)(21), Art. Ill, State Constitution.

974

TITLE XIV TAXATION AND FINANCE

CHAPTER 192

TAXATION: GENERAL PROVISIONS

192.001 192.011 192.032 192.037

192.042 192.047 192.053 192.071 192.091

192.102

192.105

192.115 192.123

Definitions. All property to be assessed. Situs of property for assessment purposes. Fee time-share real property; taxes and as-

sessments. Date of assessment. Date of filing. Lien for unpaid taxes. Administration of oaths. Commissions of property appraisers and tax

collectors. Payment of property appraisers' and collec­

tors' commissions. Unlawful disclosure of federal tax information;

penalty. Performance review panel. Notification of veteran's guardian .

192.001 Definitions.-AII definitions set out in chap­ter 1 and chapter 200 that are applicable to this part are included herein. In addition, the following definitions shall apply in the imposition of ad valorem taxes:

(1) "Ad valorem tax" means a tax based upon the as­sessed value of property. The term "property tax" may be used interchangeably with the term "ad valorem tax."

(2) "Assessed value of property" means an annual determination of the just or fair market value of an item or property or, if a property is assessed solely on the ba­sis of character or use or at a specified percentage of its value, pursuant to s. 4(a) or s. 4(b), Art. VII of the State Constitution, its classified use value or fractional value.

(3) "County property appraiser" means the county officer charged with determining the value of all property within the county, with maintaining certain records con­nected therewith, and with determining the tax on tax­able property after taxes have been levied. He shall also be referred to in these statutes as the "property apprais­er" or "appraiser."

(4) "County tax collector" means the county officer charged with the collection of ad valorem taxes levied by the county, the school board, any special taxing dis­tricts within the county, and all municipalities within the county.

(5) "Department," unless otherwise designated, means the Department of Revenue.

(6) "Extend on the tax roll" means the arithmetic computation whereby the millage is converted to a deci­mal number representing one one-thousandth of a dollar

and then multiplied by the taxable value of the property to determine the tax on such property.

(7) "Governing body" means any board , commission, council, or individual acting as the executive head of a unit of local government.

(8) "Homestead" means that property described in s. 6(a), Art. VII and s. 4(a)(1 ), Art. X of the State Constitu­tion.

(9) "Levy" means the imposition of a tax, stated in terms of "millage," against all appropriately located prop­erty by a governmental body authorized by law to im­pose ad valorem taxes.

(10) "Mill" means one one-thousandth of a United States dollar. "Millage" may apply to a single levy of tax­es or to the cumulative of all levies.

(11) "Personal property," for the purposes of ad va­lorem taxation, shall be divided into four categories as follows:

(a) "Household goods" means wearing apparel, fur­niture, appliances, and other items ordinarily found in the home and used for the comfort of the owner and his family. Household goods are not held for commercial purposes or resale.

(b) "Intangible personal property" means money, all evidences of debt owed to the taxpayer, all evidences of ownership in a corporation or other business organi­zation having multiple owners, and all other forms of property where value is based upon that which the prop­erty represents rather than its own intrinsic value.

(c) "Inventory" means only those chattels consisting of items commonly referred to as goods, wares, and merchandise (as well as inventory) which are held for sale or lease to customers in the ordinary course of busi­ness. Supplies and raw materials shall be considered to be inventory only to the extent that they are acquired for sale or lease to customers in the ordinary course of busi­ness or will physically become a part of merchandise in­tended for sale or lease to customers in the ordinary course of business. Partially finished products which when completed will be held for sale or lease to custom­ers in the ordinary course of business shall be deemed items of inventory. All livestock shall be considered in­ventory. Items of inventory held for lease to customers in the ordinary course of business, rather than for sale, shall be deemed inventory only prior to the initial lease of such items. For the purposes of this section, fuels used in the production of electricity shall be considered inventory.

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Ch. 192 TAXATION: GENERAL PROVISIONS F.S. 1985

(d) "Tangible personal property" means all goods, chattels, and other articles of value (but does not in­clude the vehicular items enumerated in s. 1 (b), Art. VII of the State Constitution and elsewhere defined) capa­ble of manual possession and whose chief value is intrin­sic to the article itself. "Construction work in progress" consists of those items of tangible personal property commonly known as fixtures, machinery, and equipment when in the process of being installed in new or expand­ed improvements to real property and whose value is materially enhanced upon connection or use with a pre­existing, taxable, operational system or facility. Con­struction work in progress shall be deemed substantially completed when connected with the preexisting, tax­able, operational system or facility. Inventory and house­hold goods are expressly excluded from this definition.

(12) "Real property" means land, buildings, fixtures, and all other improvements to land. The terms "land," "real estate," "realty," and "real property" may be used in­terchangeably.

( 13) "Taxpayer" means the person or other legal enti­ty in whose name property is assessed, including an agent of a time-share period titleholder.

(14) "Fee time-share real property" means the land and buildings and other improvements to land that are subject to time-share interests which are sold as a fee interest in real property.

(15) "Time-share period titleholder" means the pur­chaser of a time-share period sold as a fee interest in real property, whether organized under chapter 718 or chapter 721.

(16) "Taxable value" means the assessed value of property minus the amount of any applicable exemption provided under s. 3 or s. 6, Art. VII of the State Constitu­tion and chapter 196.

(17) "Floating structure" means a floating barge-like entity, with or without accommodations built thereon, which is not primarily used as a means of transportation on water but which serves purposes or provides ser­vices typically associated with a structure or other im­provement to real property. The term "floating structure" includes, but is not limited to, each entity used as a resi­dence, place of business, office, hotel or motel, restau­rant or lounge, clubhouse, meeting facility, storage or parking facility, mining platform, dredge, dragline, or similar facility or entity represented as such. Floating structures are expressly excluded from the definition of the term "vessel" provided in s. 327.02(27). Incidental movement upon water shall not, in and of itself, preclude an entity from classification as a floating structure. A floating structure is expressly included as a type of tan­gible personal property.

(18) "Complete submission of the rolls" includes, but is not necessarily limited to, accurate tabular summaries of valuations as prescribed by department rule; a com­puter tape copy of the real property assessment roll in­cluding for each parcel total value of improvements, land value, the two most recently recorded selling prices, the value of any improvement made to the parcel in the 12 months preceding the valuation date, the type and amount of any exemption granted, and such other infor­mation as may be required by department rule; an accu­rate tabular summary by property class of any adjust-

ments made to recorded selling prices or fair market val­ue in arriving at assessed value, as prescribed by de­partment rule; a computer tape copy of the tangible per­sonal property assessment roll, including for each entry a unique account number and such other information as may be required by department rule; and an accurate tabular summary of per-acre land valuations used for each class of agricultural property in preparing the as­sessment roll, as prescribed by department rule.

Hlatory.-s. 1, ch. 70-243; s. 1, ch. 77-102; s. 4, ch. 79-334; s. 56, ch. 80-274; s. 2, ch. 81-308; ss. 53, 63, 73, ch. 82-226; s. 1, ch. 82-388; s. 12, ch. 83-204; s. 52, ch. 83-217; s . 1, ch. 84-371 .

Note.-Consolidation of provisions of former ss. 192.031, 192.041, 192.052, 192.064.

192.011 All property to be assessed.-The proper­ty appraiser shall assess all property located within his county, except inventory, whether such property is tax­able, wholly or partially exempt, or subject to classifica­tion reflecting a value less than its just value at its pres­ent highest and best use. Extension on the tax rolls shall be made according to regulation promulgated by the de­partment in order properly to reflect the general law. Streets, roads, and highways which have been dedicat­ed to or otherwise acquired by a municipality, a county, or a state agency may be assessed, but need not be.

Hlatory.-s. 1, ch. 4322, 1895; GS 428; s. 1, ch. 5596, 1907; RGS 694; CGL 893; ss. 1, 2. ch. 69-55; s. 2, ch. 70-243; s. 1, ch. 77-102; s. 3, ch. 81-308.

Note.-Former s. 192.ot .

192.032 Situs of property for assessment pur­poses.-AII property shall be assessed according to its situs as follows:

(1) Real property, in that county in which it is located and in that taxing jurisdiction in which it may be located.

(2) Tangible personal property, in that county and taxing jurisdiction in which it is permanently located on January 1 of each year; except that tangible personal property brought into the state after January 1 and be­fore April 1 of any year shall be taxable for that year if the property appraiser has reason to believe that such property will be removed from the state prior to January 1 of the next succeeding year. All tangible personal property which is removed from one county in this state to another county after January 1 of any year shall be subject to taxation for said year in the county where lo­cated on January 1 ; except that the provisions of this subsection shall not apply to tangible personal property located in such county on January 1 on a temporary or transitory basis if such property is included in the tax re­turn being filed in the county in this state where such tangible personal property is permanently located. The provisions of this subsection shall not apply to goods-in­transit as described in subsection (3).

(3)(a) Personal property manufactured or produced outside this state and brought into this state only for transshipment out of the United States, or manufac­tured or produced outside the United States and brought into this state for transshipment out of this state, for sale in the ordinary course of trade or business is considered goods-in-transit and shall not be deemed to have acquired a taxable situs within a county even though the property is temporarily halted or stored with­in the state.

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F.S. 1985 TAXATION: GENERAL PROVISIONS Ch. 192

(b) The term "goods-in-transit" implies that the per­sonal property manufactured or produced outside this state and brought into this state has not been diverted to domestic use and has not reached its final destina­tion, which may be evidenced by the fact that the indi­vidual unit packaging device utilized in the shipping of the specific personal property has not been opened ex­cept for inspection, storage, or other process utilized in the transportation of the personal property.

(c) Personal property transshipped into this state and subjected in this state to a subsequent manufactur­ing process or used in this state in the production of oth­er personal property is not goods-in-transit. Breaking in bulk, labeling, packaging, relabeling, or repacking of such property solely for its inspection, storage, or trans­portation to its final destination outside the state shall not be considered to be a manufacturing process or the production of other personal property within the mean­ing of this subsection. However, such storage shall not exceed 180 days.

(4) Intangible personal property, according to the rules laid down in chapter 199.

(5) For the purposes of this section and with respect to tangible personal property, the term "permanently lo­cated" means habitually located or typically present for the 12-month period preceding the date of assessment.

(6)(a) Notwithstanding the provisions of subsection (2), personal property used as a marine cargo container in the conduct of foreign or interstate commerce shall not be deemed to have acquired a taxable situs within a county when the property is temporarily halted or stored within the state for a period not exceeding 180 days.

(b) "Marine cargo container" means a nondisposable receptacle which is of a permanent character, strong enough to be suitable for repeated use; which is specifi­cally designed to facilitate the carriage of goods by one or more modes of transport, one of which shall be by ocean vessel, without intermediate reloading; and which is fitted with devices permitting its ready handling, par­ticularly in the transfer from one transport mode to an­other. The term "marine cargo container" includes a con­tainer when carried on a chassis but does not include a vehicle or packaging .

Hiatory.-s. 3, ch. 70-243; s. 1, ch. 77·102; s. 1, ch. 77·305; s. 1, ch. 78-269; s. 5, ch. 79-334; s. 85, ch. 79-400; s. 9, ch. 81 -308; s. 17, ch. 82-208; s. 75, ch. 82-226.

Note.-Consolidation of provisions of former ss. 193.022, 193.034, 196.0011 .

192.037 Fee time-share real property; taxes and assessments.-

(1) For the purposes of ad valorem taxation and spe­cial assessments, the managing entity responsible for operating and maintaining fee time-share real property shall be considered the taxpayer as an agent of the time­share period titleholder.

(2) Fee time-share real property shall be listed on the assessment rolls as a single entry for each time­share development. The assessed value of each time­share development shall be the value of the combined individual time-share periods or time-share estates con­tained therein.

(3) The property appraiser shall annually notify the managing entity of the proportions to be used in allocat­ing the valuation , taxes, and special assessments on

time-share property among the various time-share peri­ods. Such notice shall be provided on or before the mail­ing of notices pursuant to s. 194.011 . Ad valorem taxes and special assessments shall be allocated by the man­aging entity based upon the proportions provided by the property appraiser pursuant to this subsection.

(4) All rights and privileges afforded property own­ers by chapter 194 with respect to contesting or appeal­ing assessments shall apply both to the managing entity responsible for operating and maintaining the time­sharing plan and to each person having a fee interest in a time-share unit or time-share period.

(5) The managing entity, as an agent of the time­share period titleholders, shall collect and remit the tax­es and special assessments due on the fee time-share real property. In allocating taxes, special assessments, and common expenses to individual time-share period titleholders, the managing entity must clearly label the portion of any amounts due which are attributable to ad valorem taxes and special assessments.

(6)(a) Funds received by a managing entity or its successors or assigns from time-share titleholders for ad valorem taxes or special assessments shall be placed in escrow as provided in this section for release as provided herein .

(b) The escrow account shall be placed with an in­dependent escrow agent who shall comply with the pro­visions of this chapter relating to escrow agents.

(c) The principal of such escrow account shall be paid only to the tax collector of the county in which the time-share development is located or to his deputy.

(d) Interest earned upon any sum of money placed in escrow under the provisions of this section shall be paid to the managing entity or its successors or assigns for the benefit of the owners of time-share units; howev­er, no interest may be paid unless all taxes on the time­share development have been paid.

(e) A statement of receipts and disbursements of the escrow account shall be forwarded to the division within 30 days after any disbursement has been made, appropriately showing the amount of principal and inter­est in such account.

(7) The tax collector shall accept only full payment of the taxes and special assessments due on the time­share development.

(8) The managing entity shall have a lien pursuant to s. 718.121 or s. 721.16 on the time-share periods for the taxes and special assessments.

1{9) All provisions of law relating to enforcement and collection of delinquent taxes shall be administered with respect to the time-share development as a whole and the managing entity as an agent of the time-share period titleholders; if, however, an application is made pursuant to s. 197.502, the time-share period titleholders shall re­ceive the protections afforded by chapter 197.

Hlatory.-s. 54, ch. 82·226; s. 28, ch . 83·264; s. 204, ch. 85-342. 1Note.-As amended, effective December 31, 1985, by s. 204, ch. 85-342. Section

221 , ch. 85·342, in pertinent part , provides that s. 204 "shall apply to the collection of ad valorem taxes based on the 1986 tax roll and subsequent tax rolls" and that the "law in effect prior to the effective date of [section 204] shall apply with respect to the collection of ad valorem taxes based on prior tax rolls ."

192.042 Date of assessment.-AII property shall be assessed according to its just value as follows:

977

Ch. 192 TAXATION: GENERAL PROVISIONS F.S. 1985

(1) Real property, on January 1 of each year. Im­provements or portions not substantially completed on January 1 shall have no value placed thereon. "Substan­tially completed" shall mean that the improvement or some self-sufficient unit within it can be used for the pur­pose for which it was constructed.

(2) Tangible personal property, on January 1, except construction work in progress shall have no value placed thereon until substantially completed as defined in s. 192.001(11)(d).

(3) Intangible personal property, according to the rules laid down in chapter 199.

HIIIOry.-s. 4, ch. 70-243; s. 57, ch. 80-274; s. 9, ch. 81-308.

192.047 Date of filing.-(1) For the purposes of ad valorem tax administra­

tion, the date of an official United States Postal Service postmark of an application for exemption, an application for special assessment classification, or a return filed by mail shall be considered the date of filing the application or return .

(2) When the deadline for filing an ad valorem tax ap­plication or return falls on a Saturday, Sunday, or legal holiday, the filing period shall extend through the next working day immediately following such Saturday, Sun­day, or legal holiday.

Hlatory.-s. 1, ch. 78·185.

192.053 Lien for unpaid taxes.-A lien for all taxes, penalties, and interest shall attach to any property upon which a lien is imposed by law on the date of assess­ment and shall continue in full force and effect until dis­charged by payment as provided in chapter 197 or until barred under chapter 95.

Hlatory.-s. 3, ch. 4322, 1895; GS 430; s. 3, ch. 5596, 1907; RGS 696; CGL 896; s. 1, ch. 18297, 1937; ss. 1, 2, ch. 69-55; s. 5, ch. 70-243; s. 30, ch. 74-382.

Note.-Former ss. 192.04, 192.021 .

192.071 Administration of oaths.-For the purpose of administering the provisions of this law or of any other duties pertaining to the proper administration of the du­ties of the office of property appraiser, or of the filing of applications for tax exemptions as required by law, the property appraisers or their lawful deputies may admin­ister oaths and attest same in the same manner and with the same effect as other persons authorized by law to administer oaths by the laws of the state.

Hlatory.-s. 9, ch. 17060, 1935; CGL 1936 Supp. 897(10); ss. 1, 2, ch. 69-55; s. 6, ch. 70·243; s. 1, ch. 77-102.

Note.-Former s. 192.20.

192.091 Commissions of property appraisers and tax collectors.-

(1 )(a) The budget of the property appraiser's office, as approved by the Department of Revenue, shall be the basis upon which the several tax authorities of each county, except municipalities and the district school board, shall be billed by the property appraiser for ser­vices rendered . Each such taxing authority shall be billed an amount that bears the same proportion to the total amount of the budget as its share of ad valorem taxes bore to the total levied for the preceding year. All municipal and school district taxes shall be considered as taxes levied by the county for purposes of this com­putation.

(b) Payments shall be made quarterly by each such taxing authority. The property appraiser shall notify the various taxing authorities of his estimated budget re­quirements and billings thereon at the same time as his budget request is submitted to the Department of Reve­nue pursuant to s. 195.087 and at the time he receives final approval of his budget by the department.

1(2) The tax collectors of the several counties of the state shall be entitled to receive, upon the amount of all real and tangible personal property taxes and special assessments collected and remitted, the following com­missions:

(a) On the county tax: 1. Ten percent on the first $5,000; 2. Five percent on the next $5,000; 3. Three percent on the balance up to the amount

of taxes collected and remitted on an assessed valua­tion of $50 million; and

4. Two percent on the balance. (b) On collections on behalf of each taxing district

and special assessment district: 1.a. Three percent on the amount of taxes collected

and remitted on an assessed valuation of $50 million; and

b. Two percent on the balance; and 2. Actual costs of collection, not to exceed 2 per­

cent, on the amount of special assessments collected and remitted.

For the purposes of this subsection, the commissions on the amount of taxes collected from the nonvoted school millage, and on the amount of additional taxes that would be collected for school districts if the exemptions applicable to homestead property for school district tax­ation were the same as exemptions applicable for all other ad valorem taxation, shall be paid by the board of county commissioners.

(3) In computing the amount of taxes levied on an assessed valuation of $50 million for the purposes of this section the valuation of nonexempt property and the tax­es levied thereon shall be taken first.

(4) The commissions for collecting taxes assessed for or levied by the state shall be audited and allowed by the Comptroller and shall be paid by the Treasurer as other Comptroller's warrants are paid; and commis­sions for collecting the county taxes shall be audited and paid by the boards of county commissioners of the several counties of this state. The commissions for col­lecting all special school district taxes shall be audited by the school board of each respective district and tak­en out of the funds of the respective special school dis­trict under its control and allowed and paid to the tax col­lectors for collecting such taxes; and the commissions for collecting all other district taxes, whether special or not, shall be audited and paid by the governing board or commission having charge of the financial obligations of such district. All commissions for collecting special tax district taxes shall be paid at the time and in the manner now, or as may hereafter be, provided for the payment of the commissions for the collection of county taxes. All amounts paid as compensation to any tax col­lector under the provisions of this or any other law shall be a part of the general income or compensation of such

978

F.S. 1985 TAXATION: GENERAL PROVISIONS Ch. 192

officer for the year in which received, and nothing con­tained in this section shall be held or construed to affect or increase the maximum salary as now provided by law for any such officer.

(5) Provided, that the provisions of this section shall not apply to commissions on intangible property taxes or drainage district or drainage subdistrict taxes; and

(6) Provided, further, that where any property ap­praiser or tax collector in the state is receiving compen­sation for expenses in conducting his office or by way of salary pursuant to any act of the Legislature other than the general law fixing compensation of property ap­praisers, such property appraiser or tax collector may file a declaration in writing with the board of county com­missioners of his county electing to come under the pro­visions of this section, and thereupon such property ap­praiser or tax collector shall be paid compensation in ac­cordance with the provisions hereof, and shall not be en­titled to the benefit of the said special or local act. If such property appraiser or tax collector does not so elect, he shall continue to be paid such compensation as may now be provided by law for such property appraiser or tax collector.

(7) The provisions of subsection (1) as amended by chapter 67-558 shall apply to taxes assessed for the year 1967 and subsequent years , and commissions on taxes levied for prior years shall be paid at the rate in ef­fect on September 1 , 1967.

Hlatory.-s. 67, ch. 4322, 1895; ss. 11, 12, ch. 4515, 1897; s. 5, ch. 4885, 1901 ; GS 594, 595; ss. 63, 64, ch. 5596, 1907; RGS 797, 801 ; CGL 1028, 1033; s. 1, ch. 17876, 1937; CGL 1940Supp. 1036(14); ss. 1, 1A, ch. 20936, 1941 ; ss. 1, 2, ch. 21918, 1943; s. 1, ch. 67·558; ss. 1, 2, ch. 69-55; s. 1, ch. 69·300; s. 6, ch. 70.243; s. 1, ch. 70·246; s. 8, ch. 73·172; s. 1, ch. 74·234; s. 1, ch. 77-102; s. 7, ch. 79-332; s. 8, ch. 81·264; s. 53, ch. 83-21 7; s. 218, ch. 85-342.

•Note.-As amended, effective December 3t , 1985, by s. 218, ch. 85-342. Section 221, ch. 85·342, in pertinent part, provides that s. 218 'shall apply to the collection of ad valorem taxes based on the 1986 tax roll and subsequent tax rolls' and that the ' law in effect prior to the effective date of [section 2t8] shall apply with respect to the collection of ad valorem taxes based on prior tax rolls .'

Note.-Former s. 193.65.

192.1 02 Payment of property appraisers' and col­lectors' commissions.-

(1) The board of county commissioners and school board of each county shall advance and pay to the coun­ty tax collector of each such county, at the first meeting of such board each month from October through July of each year, on demand of the county tax collector, an amount equal to one-twelfth of the commissions on the county taxes levied on the county tax roll for the preced­ing year and one-twelfth of the commissions on county occupational and beverage licenses paid to the tax col­lector in the preceding fiscal year. To demand the first advance under this section, each tax collector shall sub­mit to the board of county commissioners a statement showing the calculation of the commissions on which the amount of each advance is to be based .

(2) On or before November 1 of each year, each tax collector who has received advances under the provi­sions of this section shall make an accounting to the board of county commissioners and the school board, and any adjustments necessary shall be made so that the total advances and commissions paid by the board of county commissioners and the school board shall be the amount of commissions earned. At no time within the year shall there be paid by the board of county com­missioners and the school board more than the total ad-

vances due to that date or the commissions earned to that date, whichever is the greater. Nothing contained herein shall be construed to abrogate any law providing a salary for the tax collector or require the tax collector to accept the benefits of this section. This section shall apply to payments of advances and commissions for the calendar year 1959 and subsequent years.

(3) The Comptroller of the state shall issue to each of the county property appraisers and collectors of tax­es, on the first Monday of January, April, July and Octo­ber, on demand of such county property appraisers and collectors of taxes after approval by the Department of Revenue, his warrant, which shall be paid by the Trea­surer of the state, for an amount equal to one-fourth of four-fifths of the total amount of commissions received by such county property appraisers and collectors of taxes or their predecessors in office from the state dur­ing and for the preceding year, and the balance of .the commissions earned by such county property appra1ser and collector of taxes, respectively, during each year, over and above the amount of such installment pay­ments herein provided for, shall be payable when a re­port of errors and double assessments is approved by the county commissioners and a copy thereof filed with the Department of Revenue.

Hlatory.-s. 7, ch. 70.243; s. 22, ch. 73-172; s. 1, ch. 74·234; s. 1, ch . 77-102. Note.-Ccnsolidation of provisions of former ss. 192.101 , 192.114, 192.122.

192.1 05 Unlawful disclosure of federal tax informa­tion; penalty.-

(1) It is unlawful for any person to divulge or make known federal tax information obtained pursuant to 26 U.S.C. s. 6103, except in accordance with a proper judi­cial order or as otherwise provided by law for use in the administration of the tax laws of this state.

(2) Any person who violates the provisions of this section is guilty of a misdemeanor of the first degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084.

Hlatory.-s. 1, ch. 78·160.

192.115 Performance review panel.-lf there oc­curs within any 4-year period the final disapproval of all or any part of a county roll pursuant to s. 193.1142 for 2 separate years, the Governor shall appoint a three­member performance review panel. Such panel shall in­vestigate the circumstances surrounding the disappr~v­als and the general performance of the property apprais­er. If the panel finds unsatisfactory performance, the property appraiser shall be ineligible for the designation and special qualification salary provided in s. 145.1 0(2). Within not less than 12 months, the property appraiser may requalify therefor, provided he successfully recom­pletes the courses and examinations applicable to new candidates.

Hlatory.-s. 22, ch. 80·274; s. 6, ch. 82·208; ss. 20, 80, ch. 82·226.

192.123 Notification of veteran's guardian.-Upon the receipt of a copy of letters of guardianship issued pursuant to s. 744.638, the property appraiser and tax collector shall provide the guardian with every notice re­quired under chapters 192 through 197 which would oth­erwise be provided the ward.

Hlatory.-s. 20, ch. 84.£2.

979

Ch. 193 ASSESSMENTS F.S. 1985

CHAPTER 193

ASSESSMENTS

PART I GENERAL (ss. 193.011 -193.132)

PART II SPECIAL CLASSES OF PROPERTY (ss. 193.441-193.623)

193.011

193.015

193.023

193.024 193.052 193.062 193.072

193.D73 193.074 193.075 193.076 193.077

193.085 193.092 193.102

193.114 193.1142 193.1145 193.1147 193.116 193.122

193.132

PART I

GENERAL

Factors to consider in deriving just valua­tion .

Additional specific factor; effect of issuance or denial of permit to dredge, fill , or con­struct in state waters to their landward extent.

Duties of the property appraiser in making assessments.

Deputy property appraisers. Preparation and serving of returns. Dates for filing returns. Penalties for improper or late filing of returns

and for failure to file returns. Erroneous returns . Confidentiality of returns . Mobile homes. Notice of expansion . Notice of new, rebuilt , or expanded proper-

ty. Listing all property. Assessment of property for back taxes. Lands subject to tax sale certificates; as-

sessments; taxes not extended. Preparation of assessment rolls . Approval of assessment rolls. Interim assessment rolls . Performance review panel. Municipal assessment rolls. Certificates of property appraisal adjust­

ment board and property appraiser; ex­tensions on the assessment rolls .

Prior assessments validated.

193.011 Factors to consider in deriving just valua­tion.-ln arriving at just valuation as required under s . 4, Art. VII of the State Constitution, the property apprais­er shall take into consideration the following factors:

(1) The present cash value of the property, which is the amount a willing purchaser would pay a willing seller, exclusive of reasonable fees and costs of purchase, in cash or the immediate equivalent thereof in a transac­tion at arm's length ;

(2) The highest and best use to which the property can be expected to be put in the immediate future and the present use of the property, taking into consider­ation any applicable local or state land use regulation and considering any moratorium imposed by executive order, law, ordinance, regulation , resolution , or procla­mation adopted by any governmental body or agency or the Governor when the moratorium prohibits or restricts

the development or improvement of property as other­wise authorized by applicable law;

(3) The location of said property; (4) The quantity or size of said property; (5) The cost of said property and the present re-

placement value of any improvements thereon; (6) The condition of said property; (7) The income from said property; and (8) The net proceeds of the sale of the property, as

received by the seller, after deduction of all of the usual and reasonable fees and costs of the sale, including the costs and expenses of financing, and allowance for un­conventional or atypical terms of financing arrange­ments. When the net proceeds of the sale of any proper­ty are utilized, directly or indirectly, in the determination of just valuation of realty of the sold parcel or any other parcel under the provisions of this section, the property appraiser, for the purposes of such determination, shall exclude any portion of such net proceeds attributable to payments for household furnishings or other items of personal property.

Hlatory.-s. 1, ch. 63-250; s. 1, ch. 67-167; ss. 1, 2, ch. 69-55; s. 13, ch. 69-216; s. 8, ch. 70-243; s. 20, ch. 74-234; s. 1, ch. 77-102; s. 1, ch. 77-363; s. 6, ch. 79-334.

Note.-Former s. 193.021 .

193.015 Additional specific factor; effect of issu­ance or denial of permit to dredge, fill, or construct in state waters to their landward extent.-

(1) If the Department of Environmental Regulation is­sues or denies a permit to dredge, fill, or otherwise con­struct in or on waters of the state, as defined in chapter 403, to their landward extent as determined under s. 403.817(2), the property appraiser is expressly directed to consider the effect of that issuance or denial on the value of the property and any limitation that the issuance or denial may impose on the highest and best use of the property to its landward extent.

(2) The Department of Environmental Regulation shall provide the property appraiser of each county in which such property is situated a copy of any final agen­cy action relating to an application for such a permit.

(3) The provisions of subsection (1) do not apply if: 1. The property owner had no reasonable basis for

expecting approval of the application for permit ; or 2. The application for permit was denied because of

an incomplete filing , failure to meet an applicable dead­line, or failure to comply with administrative or procedur­al requirements .

Hlatory.- s. 3, ch. 84-79.

193.023 Duties of the property appraiser in making assessments.-

(1) The property appraiser shall complete his as­sessment of the value of all property no later than July 1 of each year, except that the department may for good

980

F.S. 1985 ASSESSMENTS Ch. 193

cause shown extend the time for completion of assess­ment of all property.

(2) In making his assessment of the value of real property, the property appraiser is required to inspect physically the property every 3 years to ensure that his tax roll meets all the requirements of law. However, he shall physically inspect any parcel of taxable real proper­ty upon the request of the taxpayer or owner.

(3) In revaluating property in accordance with con­stitutional and statutory requirements , the property ap­praiser may adjust the assessed value placed on any parcel or group of parcels based on mass data collect­ed, on ratio studies prepared by an agency authorized by law, or pursuant to regulations of the Department of Revenue.

(4) In making his assessment of leasehold interests in property serving the unit owners of a condominium or cooperative subject to a lease, including property sub­ject to a recreational lease, the property appraiser shall assess the property at its fair market value without re­gard to the income derived from the lease.

(5) In assessing any parcel of a condominium or any parcel of any other residential development having com­mon elements appurtenant to the parcels, if such com­mon elements are owned by the condominium associa­tion or owned jointly by the owners of the parcels, the assessment shall apply to the parcel and its fractional or proportionate share of the appurtenant common ele­ments.

Hletory.-s. 9, ch. 70-243: s. 1, ch. 72·290: s. 5, ch. 76-222: s. 1, ch. 77-1 02: s. 2, ch. 84-261.

193.024 Deputy property appraisers.-Property ap­praisers may appoint deputies to act in their behalf in carrying out the duties prescribed by law.

Hletory.- s. 2, ch. 80-366.

1193.052 Preparation and serving of returns.­(1) The following returns shall be filed: (a) Tangible personal property; and (b) Property specifically required to be returned by

other provisions in this title . (2) No return shall be required for real property the

ownership of which is reflected in instruments recorded in the public records of the county in which the property is located, unless otherwise required in this title. In order for land to be considered for agricultural zoning under s. 193.461 , an application for such zoning must be filed on or before March 1 of each year with the property ap­praiser of the county in which such land is located. Such application shall state that such lands on January 1 of that year were used primarily for agricultural purposes.

(3) A return for the above types of property shall be filed in each county which is the situs of such property, as set out under s. 192.032.

(4) All returns shall be completed by the taxpayer in such a way as to correctly reflect the owner's estimate of the value of property owned or otherwise taxable to him and covered by such return. All forms used for re­turns shall be prescribed by the department and deliv­ered to the property appraisers for distribution to the taxpayers.

(5) Property appraisers may distribute returns in whatever way they feel most appropriate. However, as

981

a m1n1mum requirement, the property appraiser shall requisition , and the department shall distribute, forms in a timely manner so that each property appraiser can and shall make them available in his office no later than the first working day of the calendar year.

(6) The department shall promulgate the necessary regulations to ensure that all railroad and utility property is properly returned in the appropriate county. However, the evaluating or assessing of utility property in each county shall be the duty of the property appraiser.

Hletory.- s. 11, ch. 70-243: s. 1, ch. 72-370: s. 1, ch. 73·228: s. 20, ch. 73·334: s. 6, ch. 76-234: s. 1, ch. 77-102: s. 45, ch. 77-104: s. 7, ch. 79-334: s. 9, ch. 81 ·308: s. 75, ch. 82·226: s. 1, ch. 84-106; ss. 28, 221, ch. 85·342.

'Note.-Subsection (7) of this section was repealed, effective December 31 , 1985, by ch. 85-342.

Note.-Consolidation of provisions of former ss. 193.113, 193.121, 193.203, 193.211 , 193.231 -193.261 , 193.272, 193.281-193.31 1.

193.062 Dates for filing returns.-AII returns shall be filed according to the following schedule:

(1) Tangible personal property-April 1. (2) Real property-when required by specific provi­

sion of general law. (3) Railroad, railroad terminal , private car and freight

line and equipment company property-April 1. (4) All other returns and applications not otherwise

specified by specific provision of Qeneral law-April 1. Hletory.-s. 12, ch. 70-243: s. 45, ch . 77-104: s. 8, ch. 79-334: s. 9, ch. 81·308. Note.-Consolidation of provisions of former ss. 193.203, 193.211 .

193.072 Penalties for improper or late filing of re­turns and for failure to file returns.-

(1) The following penalties shall apply: (a) For failure to file a return-25 percent of the total

tax levied against the property for each year that no re­turn is filed ;

(b) For filing returns after the due date-5 percent of the total tax levied against the property covered by that return for each year, for each month, or portion thereof, that a return is filed after the due date, but not to exceed 25 percent of the total tax.

(c) For property unlisted on the return-15 percent of the tax attributable to the omitted property.

(d) For incomplete returns by railroad and rail road terminal companies and private car and freight line and equipment companies-2 percent of the assessed val­ue, not to exceed 10 percent thereof, shall be added to the values apportioned to the counties for each month or fraction thereof in which the return is incomplete; however, the return shall not be deemed incomplete un­til 15 days after notice of incompleteness is provided to the taxpayer.

(2) Penalties listed in this section shall be deter­mined upon the total of all ad valorem personal property taxes, penalties and interest levied on the property, and such penalties shall be a lien on the property.

(3) Failure to file a return , or to otherwise properly submit all his property for taxation, shall in no regard re­lieve any taxpayer of any requirement to pay all taxes as­sessed against him promptly.

(4) For good cause shown, and upon finding that such unlisting or late filing of returns was not intentional or made with the intent to evade or illegally avoid the payment of lawful taxes, the property appraiser or, in the case of properties valued by the Department of Reve­nue, the executive director may reduce or waive any of

Ch. 193 ASSESSMENTS F.S. 1985

said penalties. Hlstory.-s. 13, ch. 70-243; s. 1, ch. 77-102; s. 9, ch. 79-334. Note.-Consolidation of provisions of former ss. 193.203, 193.222, 199.321 .

193.073 Erroneous returns.-Upon discovery that an erroneous or incomplete statement of personal prop­erty has been ffled by a taxpayer or that all the property of a taxpayer has not been returned for taxation, the property appraiser shall proceed as follows:

(1) If the property is personal property and is discov­ered before April 1 , he shall make an assessment in trip· licate. After attaching the affidavit and warrant required by law, he shall dispose of the additional assessment roll in the same manner as provided by law.

(2) If the property is personal property and is discov­ered on or after April 1, or is real property discovered at any time, the property shall be added to the assessment roll then in preparation.

Hlatory.-s. 38, ch. 4322, 1895; s. 5, ch. 4515, 1897; GS538; s. 37, ch. 5596, 1907; RGS 737; CGL 945; s. 8, ch. 20722, 1941 ; ss. 1, 2, ch. 69-55; s. 2, ch. 72·268; s. 1, ch. 77-102.

Note.-Former s. 193.37; s. 197.031 .

193.074 Confidentiality of returns.-AII returns of property submitted by the taxpayer pursuant to law shall be deemed to be confidential in the hands of the property appraiser, the department, the tax collector, and the Auditor General, except upon court order or or· der of an administrative body having quasi-judicial pow­ers in ad valorem tax matters.

Hlatory.-s. 10, ch. 79-334.

193.075 Mobile homes.-Any mobile home without a current license plate properly affixed, as provided in s. 320.08(8) or s. 320.0815, shall be presumed to be ei­ther real property or tangible personal property. It shall be presumed to be real property only if the owner of the mobile home is also the owner of the land on which it is located and the mobile home is also permanently affixed to the realty. Otherwise it shall be presumed to be tangi· ble personal property.

Hlatory.-s. 2, ch. 74-234.

193.076 Notice of expansion.-(1) The property appraiser shall accept notices of

expansion on or before April 1 of the year in which net additional real or personal property acquired to facilitate a business expansion as defined in s. 220.03(1 )(k)1 . is first subject to assessment. The notice shall be filed on a form prescribed by the department by any business seeking to qualify for a gasohol development tax incen­tive credit as an expanded business pursuant to s. 220.18(4).

(2) Upon determining that the real or tangible per­sonal property described in the notice is in fact a net physical addition to the existing property of the busi· ness and that it is useful in the distillation of ethyl alcohol for use in motor fuels or in the manufacture of equipment for the processing and distillation of ethyl alcohol for use in motor fuels, the property appraiser shall so state on the notice and shall provide a copy to the expanded business and to the department.

(3) Within 10 days of extension or recertification of the assessment rolls pursuant to s. 193.122, whichever is later, the property appraiser shall forward to the de· partment a list of all property separately assessed as ex-

pansion-related property pursuant to s. 193.085(5). The list shall include the name and address of the corpora· tion to which the property is assessed, the assessed val­ue of the property, the total taxes levied against the property, the identifying number for the property as shown on the assessment roll, and a description of the property.

Hlatory.-s. 8, ch. 80-77; s. 4, ch. 83·204.

193.077 Notice of new, rebuilt, or expanded prop­erty.-

(1) The property appraiser shall accept notices on or before April 1 of the -year in which the new or additional real or personal property acquired to establish a new business or facilitate a business expansion or restora­tion is first subject to assessment. The notice shall be filed, on a form prescribed by the department, by any business seeking to qualify for an enterprise zone prop· erty tax credit as a new or expanded business pursuant to s. 220.182(3).

(2) Upon determining that the real or tangible per­sonal property described in the notice is in fact to be in­corporated into a new, expanded, or rebuilt business, the property appraiser shall so affirm and certify on the face of the notice and shall provide a copy thereof to the new or expanded business and to the department.

(3) Within 10 days of extension or recertification of the assessment rolls pursuant to s. 193.122, whichever is later, the property appraiser shall forward to the de­partment a list of all property of new businesses and property separately assessed as expansion-related or rebuilt property pursuant to s. 193.085(6)(a). The list shall include the name and address of the business to which the property is assessed, the assessed value of the property, the total taxes levied against the property, the identifying number for the property as shown on the assessment roll, and a description of the property.

(4) The provisions of this section shall expire and be void on December 31, 1994.

Hlatory.-ss. 4, 10, ch. 80-248; s. 5, ch. 83-204; s. 25, ch. 84·356.

193.085 Listing all property.-(1) The property appraiser shall ensure that all real

property within his county is listed and valued on the real property assessment roll. Streets, roads, and highways which have been dedicated to or otherwise acquired by a municipality, county, or state agency need not, but may, be listed.

(2) The department shall promulgate such regula· tions and shall make available maps and mapping mate­rials as it deems necessary to ensure that all real proper­ty within the state is listed and valued on the real proper­ty assessment rolls of the respective counties. In addi· tion, individual property appraisers may use such other maps and materials as they deem expedient to accom­plish the purpose of this section.

(3) The department will coordinate with all other de­partments of state government to ensure that the sever­al property appraisers are properly notified annually of state ownership of real property. The department shall promulgate regulations to ensure that all forms of local government, special taxing districts, multicounty dis· tricts, and municipalities properly notify annually the several property appraisers of any and all real property

982

F.S. 1985 ASSESSMENTS Ch. 193

owned by any of them so that ownership of all such property will be properly listed.

(4) The department shall promulgate such rules as are necessary to ensure that all railroad property of all types is properly listed in the appropriate county and shall submit the county railroad property assessments to the respective county property appraisers not later than June 1 in each year. However, in those counties in which railroad assessments are not completed by the department by June 1, for millage certification purposes, the property appraiser may utilize the prior year's values for such property.

(a) All railroad and railroad terminal companies main­taining tracks or other fixed assets in the state and sub­ject to assessment under the unit-rule method of valua­tion shall make an annual return to the Department of Revenue. Such returns shall be filed on or before April 1 and shall be subject to the penalties provided in s. 193.072. The department shall make an annual assess­ment of all operating property of every description owned by or leased to such companies. Such assess­ment shall be apportioned to each county, based upon actual situs and, in the case of property not having situs in a particular county, shall be apportioned based upon track miles. Operating property shall include all property owned or leased to such company, including right-of­way presently in use by the company, track, switches, bridges, rolling stock, and other property directly related to the operation of the railroad. Nonoperating property shall include that portion of office buildings not used for operating purposes, property owned but not directly used for the operation of the railroad, and any other property that is not used for operating purposes. The de­partment shall promulgate rules necessary to ensure that all operating property is properly valued, appor­tioned, and returned to the appropriate county, includ­ing rules governing the form and content of returns. The evaluation and assessment of utility property shall be the duty of the property appraiser.

(b)1. All private car and freight line and equipment companies operating rolling stock in Florida shall make an annual return to the Department of Revenue. The de­partment shall make an annual determination of the av­erage number of cars habitually present in Florida for each company and shall assess the just value thereof.

2. The department shall promulgate rules respect­ing the methods of determining the average number of cars habitually present in Florida, the form and content of returns, and such other rules as are necessary to en­sure that the property of such companies is properly re­turned, valued, and apportioned to the state.

3. For purposes of this paragraph, "operating rolling stock in Florida" means having ownership of rolling stock which enters Florida.

4. The department shall apportion the assessed val­ue of such property to the local taxing jurisdiction based upon the number of track miles and the location of main­line track of the respective railroads over which the roll­ing stock has been operated in the preceding year in each taxing jurisdiction. The situs for taxation of such property shall be according to the apportionment.

(5) Beginning in the year in which a notice of expan­sion is accepted and certified pursuant to s. 193.076 and

for the 7 years immediately thereafter, the property ap­praiser shall separately assess the prior existing proper­ty and the expansion-related property of each business having submitted said notice pursuant to s. 220.18(4). The listing of expansion-related property on an assess­ment roll shall immediately follow the listing of prior exist­ing property for each expanded business. However, be­ginning with the first assessment roll following receipt of a notice from the department that a business has been disallowed a gasohol development tax incentive credit as an expanded business, the property appraiser shall singly list the property of such business.

(6)(a) Beginning in the year in which a notice of new, rebuilt, or expanded property is accepted and certified pursuant to s. 193.077 and for the 9 years immediately thereafter, the property appraiser shall separately as­sess the prior existing property and the expansion­related or rebuilt property, if any, of each business hav­ing submitted said notice pursuant to s. 220.182(3). The listing of expansion-related or rebuilt property on an as­sessment roll shall immediately follow the listing of prior existing property for each expanded business. Howev­er, beginning with the first assessment roll following re­ceipt of a notice from the department that a business has been disallowed an enterprise zone property tax credit, the property appraiser shall singly list the proper­ty of such business.

(b) The provisions of this section shall expire and be void on December 31, 1994.

Hlatory.-s. 14, ch. 70-243; s. 2, ch. 73-228; s. 2, ch. 74-234; s. 1, ch. 77-102; s. 1, ch. 77-174; s. 2, ch. 78-269; s. 11 , ch . 79-334; s. 9, ch. 80-77; ss. 5, 10, ch. 80-248; s. 26, ch. 84-356.

Note.-Consolidation of provisions of former ss. 193.051 , 193.061 , 193.071, 193.113, 193.131 , 193.272, 193.281.

193.092 Assessment of property for back taxes.­(1) When it shall appear that any ad valorem tax

might have been lawfully assessed or collected upon any property in the state, but that such tax was not law­fully assessed or levied, and has not been collected for any year within a period of 3 years next preceding the year in which it is ascertained that such tax has not been assessed, or levied, or collected, then the officers autho­rized shall make the assessment of taxes upon such property in addition to the assessment of such property for the current year, and shall assess the same separate­ly for such property as may have escaped taxation at and upon the basis of valuation applied to such property for the year or years in which it escaped taxation, noting distinctly the year when such property escaped taxation and such assessment shall have the same force and ef­fect as it would have had if it had been made in the year in which the property shall have escaped taxation, and taxes shall be levied and collected thereon in like man­ner and together with taxes for the current year in which the assessment is made. But no property shall be as­sessed for more than 3 years' arrears of taxation, and all property so escaping taxation shall be subject to such taxation to be assessed in whomsoever 's hands or pos­session the same may be found; provided, that the county property appraiser shall not assess any lot or par­cel of land certified or sold to the state for any previous years unless such lot or parcel of lands so certified or sold shall be included in the list furnished by the Comp-

983

Ch. 193 ASSESSMENTS F.S. 1985

troller to the county property appraiser as provided by law; provided, if real or personal property be assessed for taxes, and because of litigation delay ensues and the assessment be held invalid the taxing authorities, may reassess such property within the time herein provided after the termination of such litigation; provided further, that personal property acquired in good faith by pur­chase shall not be subject to assessment for taxes for any time prior to the time of such purchase, but the indi­vidual or corporation liable for any such assessment shall continue personally liable for same.

(2) The provisions of this section shall apply to prop­erty of every class and kind upon which ad valorem tax is assessable by any state or county authority under the laws of the state.

History.-s. 24, ch. 4322, 1895; s. 1, ch. 4663, 1899; GS 524; s. 22, ch. 5596, 1907; RGS 722; ss. 1, 2, ch . 9180, 1923; CGL 924-926; ss. 1, 2, ch. 69-55; s. 15, ch. 70-243; s. 1, ch. 77-102.

Note.-Former ss. 193.23, 193.151 .

193.1 02 Lands subject to tax sale certificates; as­sessments; taxes not extended.-

1(1) All lands against which the state holds any tax sale certificate or other lien for delinquent taxes as­sessed for the year 1940 or prior years shall be assessed for the year 1941 and subsequent years in like manner and to the same effect as if no taxes against such lands were delinquent. Should the taxes on such lands not be paid as required by law, such lands shall be sold or the title thereto shall become vested in the county, in like manner and to the same effect as other lands upon which taxes are delinquent are sold or the title to which becomes vested in the county under this law. Such lands upon which tax certificates have been issued to this state, when sold by the county for-delinquent taxes, may be redeemed in the manner prescribed by this law; provided, that all tax certificates held by the state on such lands shall be redeemed at the same time, and the clerk of the circuit court shall disburse the money as pro­vided by law. After the title to any such lands against which the state holds tax certificates becomes vested in the county as provided by this law, the county may sell such lands in the same manner as provided in s. 197.592, and the clerk of the circuit court shall distribute the proceeds from the sale of such lands by the board of county commissioners in proportion to the interest of the state, the several taxing units, and the funds of such units, as may be calculated by the clerk.

(2) The property appraisers, in making up their as­sessment rolls, shall place thereon the lands upon which taxes have been sold to the county, enter their valuation of the same on the roll, and extend the taxes upon such lands.

History.-s. 16, ch . 4322, 1895; GS 512; s. 13, ch. 5596, 1907; s. 1, ch. 6158, 1911 ; RGS 712, 769; CGL 914, 984; ss. 4, 23, ch. 20722, 1941 ; ss. 31/2, 10, ch. 22079, 1943; ss. 1, 2, ch. 69-55; s. 1, ch. 69-300; s. 16, ch. 70-243; s. 32, ch. 73-332; s. 5, ch. 75-103; s. 1, ch. 77-102; s. 1, ch . 77-174; ss . 205, 221 , ch. 85-342. •Note.-As amended, effective December 31 , 1985. Note.-Former ss. 193.16, 193.171 , 193.63, 193.181 .

193.114 Preparation of assessment rolls.-(1) Each property appraiser shall prepare the follow­

ing assessment rolls : (a) Real property assessment roll. (b) Tangible personal property assessment roll . This

roll shall include taxable household goods and all other taxable tangible personal property.

(2) The department shall promulgate regulations and forms for the preparation of the real property as­sessment roll to reflect:

(a) A brief description of the property for purposes of location.

(b) The just value (using the factors set out in s. 193.011) of all property.

(c) When property is wholly or partially exempt, a categorization of such exemption.

(d) When property is classified so that it is assessed other than under s. 193.011, the value according to its classified use and its value as assessed under s. 193.Q11.

(e) The owner or fiduciary responsible for payment of taxes on the property, his address, and an indication of any fiduciary capacity (such as executor, administra­tor, trustee, etc.) as appropriate.

(f) The millage levied on the property. (g) The tax, determined by multiplying the millages

by the taxable value. (3) The department shall promulgate regulations

and forms for the preparation of the tangible personal property roll to reflect:

(a) A code reference to the tax returns showing the property.

(b) The just value (using the factors set out in s. 193.011) of all such property subject to taxation.

(c) When property is wholly or partially exempt, a categorization of such exemption.

(d) The owner or fiduciary responsible for payment of taxes on the property, his address, and an indication of any fiduciary capacity (such as executor, administra­tor, trustee, etc.) as appropriate.

(e) The millages levied on the property. (f) The tax, determined by multiplying the millages

by the taxable value. (4) The department shall promulgate regulations

and forms for the preparation of the intangible personal property roll to comply with chapter 199.

Hl1tory.-s. 17, ch. 70-243; ss. 10, 21 , ch. 73-172; s. 21 , ch. 74-234; s. 1, ch. 77-102; ss. 45, 46, ch. 77-104; s. 8. ch. 80-274; s. 4, ch. 81 -308; s. 5, ch. 82-208; ss. 19, 64, 80, ch. 82-226.

Note.-Consolidation of provisions of former ss. 193.041 , 193.051 , 193.061 , 193.071, 193.113, 193.131 , 193.251 , 193.261 , 193.361·193.381, 193.392.

193.1142 Approval of assessment rolls.-(1) Each assessment roll shall be submitted to the

executive director of the Department of Revenue for re­view in the manner and form prescribed by the depart­ment on or before July 1. The roll submitted to the de­partment need not contain centrally assessed proper­ties prior to approval under this subsection and subsec­tion (2). Such review by the executive director shall be made to determine if the rolls meet all the appropriate requirements of law relating to form and just value. Upon approval of the rolls by the executive director, the hear­ings required in s. 194.032 may be held.

(2) The executive director shall disapprove all or part of any assessment roll of any county not in full compli­ance with the administrative order of the executive di­rector issued pursuant to the notice called for in s. 195.097 and shall otherwise disapprove all or any part

984

F.S. 1985 ASSESSMENTS Ch. 193

of any roll not assessed in substantial compliance with law, as disclosed during the investigation by the depart­ment, including, but not limited to, audits by the Depart­ment of Revenue and Auditor General establishing non­compliance.

(3) An assessment roll shall be deem~d to b~ ap­proved if the department has not taken act1on to disap­prove it within 60 days of a complete submission of the rolls by the property appraiser, except as provided in subsection (4). A submission shall be deemed complete if it meets all applicable provisions of law as to form and content; includes, or is accompanied by, all information which was lawfully requested by the department prior to the initial submission date; and is not an interim roll. The department shall notify the property appraiser of an incomplete submission not later than 10 days after re-ceipt thereof. .

(4) The department is authorized to issue a rev1ew notice to a county property appraiser within 30 days of a complete submission of the assessment rolls of that county. In the event that such notice is issued:

(a) The time period of 60 days specified in subsec­tion (3) shall be 60 days after the issuance of the notice.

(b) The notice required pursuant to s. 200.069 shall not be issued prior to approval of an assessment roll for the county or prior to institution of interim roll procedures under s. 193.1145. If, as a result of the provisions of this paragraph, the notice of proposed property taxes is is­sued later than the deadline otherwise applicable pursu­ant to s. 200.065, all subsequent deadlines provided in that section shall be extended a like number of days.

(5) Whenever an assessment roll submitted to the department is returned to the property appraiser for ad­ditional evaluation, a review notice shall be issued for the express purpose of the adjustment provided in s. 200.065(10).

(6) In no event shall a formal determination by the department pursuant to this section be made later than 90 days after the first complete submission of the rolls by the county property appraiser.

(7) Approval or disapproval of all or any part of a roll shall not be deemed to be final until the procedures insti­tuted under s. 195.092 have been exhausted .

(8) Chapter 120 does not apply to this section . Hlatory.-s. 5, ch. 82·208; ss. 19, 80, ch. 82-226; s. 54, ch. 83-217; s. 20, ch.

83-349; s. 1, ch. 84-164.

193.1145 Interim assessment rolls.-(1) It is the intent of the Legislature that no undue

restraint shall be placed on the ability of local govern­ment to finance its activities in a timely and orderly fash­ion, and, further, that just and uniform valuations for all parcels shall not be frustrated if the attainment of such valuations necessitates delaying a final determination of assessments beyond the normal 12-month period . To­ward these ends, the Legislature hereby provides a method for levying and collecting ad valorem taxes which may be used if:

(a) The property appraiser has been granted an ex­tension of time for completion of the assessment of all property pursuant to s. 193.023(1) beyond September 1 or has not certified value pursuant to s. 200.065(1) by August 1; or

(b) All or part of the assessment roll of a county is disapproved pursuant to s. 193.1142;

provided a local taxing authority brings a civilaction in the circuit court for the county 1n wh1ch relief IS sought and the court finds that there will be a substantial delay in the final determination of assessments, which delay will substantially impair the ability of the authority to fi­nance its activities. Such action may be filed on or after July 1. Upon such a determination, the court may order the use of the last approved roll , adjusted to the extent practicable to reflect additions, deletions, and changes in ownership, parcel configuration , and exempt status, as the interim roll when the action was filed under para­graph (a) , or may order the use of the current roll as the interim roll when the act1on was f1led under paragraph (b) . When the action was filed under paragraph (a), certi­fication of value pursuant to s. 200.065(1) shall be made immediately following such determination by the court. When the action was filed under paragraph (b), the pro­cedures required under s. 200.065 shall continue ~ased on the original certification of value. However, 1f the property appraiser recommends that interim roll proce­dures be instituted and the govern1ng body of the coun­ty does not object and if conditions of paragraph (a) or paragraph (b) apply, such civil action shall not be re­quired. The property appra1ser shall not1fy . th~ depar~­ment and each taxing authonty w1th1n h1s JUriSdiCtion pn­or to instituting interim roll procedures without a court order.

(2) The taxing authority shall, in its name_ as plai~tiff, initiate action for relief under th1s sect1on by f11ing an Ap­plication for Implementation of an Interim Assessment Roll" in the circuit court. The property appra1ser and the executive director of the Department of Revenue shall be named as the defendants when the action is filed. The court shall set an immediate hearing and give the case priority over other pending cases. When the disap­proval of all or any part of the assessment roll is contest­ed, the court shall sever this issue from the proceed1ng and transfer it to the Circuit Court in and for Leon County for a determination.

(3)(a) If the court so finds as provided in subsection (1 ), the property appraiser shall prepare and extend tax­es against the interim assessment roiL The extens1on of taxes shall occur within 60 days of disapproval of all or part of the assessment roll , or by November 15, in the event that the assessment roll has not been submitted to the department pursuant to s. 193.1142; however, in no event shall taxes be extended before the hearing and notice procedures required in s. 200.065 have been completed.

(b) Upon authorization to use an interim assessment roll, the property appraiser shall so adv1se the tax1ng units within his jurisdiction. The millage rates adopted at the hearings held pursuant to s. 200.065(2)(d) shall be considered provisional millage rates and shall apply only to valuations shown on the interim assessment roll. Such taxing units shall certify such rates to the property ap-praiser. . .

(4) All provisions of law applicable to_ 1!11llage rates and limitations thereon shall apply to prov1s1onal m1llage rates, except as otherwise provided in this section.

985

Ch. 193 ASSESSMENTS F.S. 1985

(5) Upon extension, the property appraiser shall cer­tify the interim assessment roll to the tax collector and shall notify the tax collector and the clerk of the circuit court that such roll is provisional and that ultimate tax liability on the property is subject to a final determina­tion. The tax collector and the clerk of the circuit court shall be responsible for posting notices to this effect in conspicuous places within their respective offices. The property appraiser shall ensure that such notice ap­pears conspicuously on the printed interim roll .

(6) The tax collector shall prepare and mail provi­sional tax bills to the taxpayers based upon interim as­sessments and provisional millage rates, which bills shall be subject to all provisions of law applicable to the collection and distribution of ad valorem taxes, except as otherwise provided in this section. These bills shall be clearly marked "PROVISIONAL-THIS IS NOT A FI­NAL TAX BILL"; shall be accompanied by an explanation of the possibility of a supplemental tax bill or refund based upon the tax roll as finally approved, pursuant to subsection (7); and shall further explain that the total amount of taxes collected by each taxing unit shall not be increased when the roll is finally approved.

(7) Upon approval of the assessment roll by the ex­ecutive director, and after certification of the assess­ment roll by the property appraisal adjustment board pursuant to s. 193.122(2), the property appraiser shall, subject to the provisions of subsection (11 ), recompute each provisional millage rate of the taxing units within his jurisdiction, so that the total taxes levied when each recomputed rate is applied against the approved roll are equal to those of the corresponding provisional rate ap­plied against the interim roll. Each recomputed rate shall be considered the official millage levy of the taxing unit for the tax year in question. The property appraiser shall notify each taxing unit as to the value of the recomputed or official millage rate .

(8)(a) Upon recomputation, the property appraiser shall extend taxes against the approved roll and shall prepare a reconciliation between the interim and ap­proved assessment rolls . For each parcel, the reconcilia­tion shall show provisional taxes levied, final taxes lev­ied, and the difference thereof.

(b) The property appraiser shall certify such recon­ciliation to the tax collector, unless otherwise authorized pursuant to paragraph (d), which reconciliation shall contain sufficient information for the preparation of sup­plemental bills or refunds.

(c) Upon receipt of such reconciliation, the tax col­lector shall prepare and mail to the taxpayers either sup­plemental bills, due and collectible in the same manner as bills issued pursuant to chapter 197, or refunds in the form of county warrants. However, no bill shall be issued or considered due and owing, and no refund shall b~ au­thorized, if the amount thereof is less than $10. Approval by the Department of Revenue shall not be required for refunds made pursuant to this section.

(d) However, the court, upon a determination that the amount to be supplementally billed and refunded is insufficient to warrant a separate billing or that the length of time until the next regular issuance of ad va­lorem tax bills is similarly insufficient, may authorize the tax collector to withhold issuance of supplemental bills

and refunds until issuance of the next year's tax bills . At that time, the amount due or the refund amount shall be added to or subtracted from the amount of current taxes due on each parcel, provided that the current tax and the prior year's tax or refund shall be shown separately on the bill. Alternatively, at the option of the tax collector, separate bills and statements of refund may be issued.

(e) Any tax bill showing supplemental taxes due or a refund due, or any warrant issued as a refund, shall be accompanied by an explanatory notice in substantially the following form:

NOTICE OF SUPPLEMENTAL BILL OR REFUND

OF PROPERTY TAXES

Property taxes for~ were based upon a temporary assessment roll, to allow time for a more accurate deter­mination of property values. Reassessment work has now been completed and final tax liability for~ has been recomputed for each taxpayer. BY LAW, THERE­ASSESSMENT OF PROPERTY AND RECOMPUTATION OF TAXES WILL NOT INCREASE THE TOTAL AMOUNT OF TAXES COLLECTED BY EACH LOCAL GOVERN­MENT. However, if your property was relatively underas­sessed on the temporary roll, you owe additional taxes. If your property was relatively overassessed, you will re­ceive a partial refund of taxes. If you have questions con­cerning this matter, please contact your county tax col­lector's office.

(9) Any person objecting to an interim assessment placed on any property taxable to him may request an informal conference with the property appraiser, pursu­ant to s. 194.011 (3), or may seek judicial review of the interim property assessment. However, petitions to the property appraisal adjustment board shall not be filed or heard with respect to interim assessments. All provi­sions of law applicable to objections to assessments shall apply to the final approved assessment roll. The department shall adopt by rule procedures for notifying taxpayers of their final approved assessments and of the time period for filing petitions.

1(10)(a) Delinquent provisional taxes on real property shall not be subject to the delinquent tax provisions of chapter 197 until such time as the assessment roll is rec­onciled, supplemental bills are issued, and taxes on the property remain delinquent. However, delinquent provi­sional taxes on real property shall accrue interest at an annual rate of 12 percent, computed in accordance with s. 197.172. Interest accrued on provisional taxes shall be added to the taxes, interest, costs, and charges due with respect to final taxes levied. When interest begins to accrue on delinquent provisional taxes, the property owner shall be given notice by first-class mail.

(b) Delinquent provisional taxes on personal proper­ty shall be subject to all applicable provisions of chapter 197.

(11) A recomputation of millage rates under this sec­tion shall not reduce or increase the total of all revenues available from state or local sources to a school district or to a unit of local government as defined in part II of chapter 218. Notwithstanding the provisions of subsec­tion (7), the provisional millage rates levied by a multi-

986

F.S. 1985 ASSESSMENTS Ch. 193

county taxing authority against an interim roll shall not be recomputed, but shall be considered the official or fi­nal tax rate for the year in question; and the interim roll shall be considered the final roll for each such taxing au­thority. Notwithstanding the provisions of subsection (7), millage rates adopted by vote of the electors pursu­ant toss. 9(b) or 12, Art. VII of the State Constitution in any year, and millage imposed pursuant to s. 236.02(6) in 1980-1981 and 1981-1982, shall not be recomputed.

(12) The property appraiser shall follow a reasonable and expeditious timetable in completing a roll in compli­ance with the requirements of law. In the event of non­compliance, the executive director may seek any judicial or administrative remedy available to him under law to secure such compliance.

(13) For the purpose of this section, the terms "roll," "assessment roll," and "interim assessment roll" mean the rolls for real , personal, and centrally assessed prop­erty.

(14) Chapter 120 shall not apply to this section. Hlatory.-s. 1, ch . 80-261; s. 5, ch. 80-274; s. 7, ch. 82-208; ss. 2, 21 , 34, 80, ch .

82-226; ss. 206, 221 , ch. 85-342. 1Note.-As amended, effective December 31, 1985.

193.1147 Performance review panel.-lf there oc­curs within any 4-year period the final disapproval of all or any part of a county roll pursuant to s. 193.1142 for 2 separate years, the Governor shall appoint a three­member performance review panel. The panel shall in­vestigate the circumstances surrounding such disap­provals and the general performance of the property ap­praiser. If the panel finds unsatisfactory performance, the property appraiser shall be ineligible for the designa­tion and special qualification salary provided in s. 145.1 0(2). Within not less than 12 months, the property appraiser may requalify therefor, provided he success­fully recompletes the courses and examinations applica­ble to new candidates.

Hlatory.-s. 8, ch. 80-377; s. 8, ch. 82-208; ss. 22. 80, ch. 82-226.

193.116 Municipal assessment rolls.-(1) The county property appraiser shall prepare an

assessment roll for every municipality in his county. The property appraisal adjustment board shall give notice to the chief executive officer of each municipality whenev­er an appeal has been taken with respect to property lo­cated within that municipality. Representatives of that municipality shall be given an opportunity to be heard at such hearing. The property appraiser shall deliver each assessment roll to the appropriate municipality in the same manner as assessment rolls are delivered to the county commissions. The governing body of the mu­nicipality shall have 30 days to certify all millages to the county property appraiser. The county property apprais­er shall extend the millage against the municipal assess­ment roll. The property appraiser shall certify the munici­pal tax roll to the county tax collector for collection in the same manner as the county tax roll is certified for collec­tion. The property appraiser shall deliver to each munici­pality a copy of the municipal tax roll.

1(2) The county tax collector shall collect all ad va­lorem taxes for municipalities within his county. He shall collect municipal taxes in the same manner as county taxes. Each county tax collector shall include on the

printed statement required under s. 197.342 a separate category for the municipality, if any, in which the proper­ty is located. This category shall state the rate of taxa­tion for the municipality and the amount of tax.

Hlatory.-s. 3, ch. 74-234; s. 1, ch. 76-133; s. 2. ch. 76-140; ss. 207, 221 , ch. 85-342. •Note.-As amended, effective December 31 , 1985.

193.122 Certificates of property appraisal adjust­ment board and property appraiser; extensions on the assessment rolls.-

1(1) The property appraisal adjustment board shall certify each assessment roll upon order of the board of county commissioners pursuant to s. 197.323, if applica­ble, and again after all hearings required by s. 194.032 have been held. These certificates shall be attached to each roll as required by the Department of Revenue.

(2) After the first certification of the tax rolls by the property appraisal adjustment board, the property ap­praiser shall make all required extensions on the rolls to show the tax attributable to all taxable property. Upon completion of these extensions, and upon satisfying himself that all property is properly taxed, the property appraiser shall certify the tax rolls and shall within 1 week thereafter publish notice of the date and fact of ex­tension and certification in a periodical meeting the re­quirements of s. 50.Q11 and publicly display a notice of the date of certification in the office of the property ap­praiser. The property appraiser shall also supply notice of the date of the certification to any taxpayer who re­quests one in writing. Th.ese certificates and notices shall be made in the form required by the department and shall be attached to each roll as required by the de­partment by regulation .

1(3) When the tax rolls have been extended pursuant to s. 197.323, the second certification of the property ap­praisal adjustment board shall reflect all changes made by the board together with any adjustments or changes made by the property appraiser. Upon such certifica­tion, the property appraiser shall recertify the tax rolls with all changes to the collector and shall provide public notice of the date and fact of recertification pursuant to subsection (2).

1(4) An appeal of a property appraisal adjustment board decision pursuant to s. 194.036(1)(a) or (b) by the property appraiser shall be filed prior to extension of the tax roll under subsection (2) or, if the roll was extended pursuant to s. 197.323, within 30 days of recertification under subsection (3). The roll may be certified by the property appraiser prior to an appeal being filed pursu­ant to s. 194.036(1)(c), but such appeal shall be filed within 20 days after receipt of the decision of the depart­ment relative to further judicial proceedings.

(5) The department shall promulgate regulations to ensure that copies of the tax rolls are distributed to the appropriate officials and maintained as part of their rec­ords for as long as is necessary to provide for the orderly collection of taxes. Such regulations shall also provide for the maintenance of the necessary permanent copies of such rolls .

1(6) The property appraiser may extend millage as re­quired in subsection (2) against the assessment roll and certify it to the tax collector even though there.are par­cels subject to judicial or administrative review pursuant

987

Ch. 193 ASSESSMENTS F.S. 1985

to s. 194.036(1 ). Such parcels shall be certified and have taxes extended against them in accordance with the de­cisions of the property appraisal adjustment board or the property appraiser's valuation if the roll has been ex­tended pursuant to s. 197.323, except that payment of such taxes by the taxpayer shall not preclude the tax­payer from being required to pay additional taxes in ac­cordance with final judicial determination of an appeal filed pursuant to s. 194.036(1 ).

(7) Each assessment roll shall be submitted to the executive director of the department in the manner and form prescribed by the department within 1 week after extension and certification to the tax collector and again after recertification to the tax collector, if applicable. When the provisions of s. 193.1145 are exercised, there­quirements of this subsection shall apply upon exten­sion pursuant to s. 193.1145(3)(a) and again upon recon­ciliation pursuant to s. 193.1145(8)(a).

Hlstory.-s. 18, ch. 70-243; s. 1, ch. 71·371 ; s. 9, ch. 73-172; s. 4, ch. 74-234; s. 2, ch. 76-133; s. 5, ch. 76-234; s. 1, ch. 77-174; s. 14, ch. 82-226; s. 2, ch. 82-388; ss. 3, 26, ch . 83-204; s. 55, ch. 83-217; ss. 208, 221 , ch. 85-342.

1Note.-As amended, effective December 31 , 1985. Note.-Consolidation of provisions of former ss. 193.401 -193.421 .

193.132 Prior assessments validated.-Every as­sessment of taxes heretofore made on property of any kind, when such assessment has been actually made in the name of the true owner, is hereby validated. No tax assessment or tax levy made upon any such property shall be held invalid by reason of or because of the sub­sequent amendment in the law.

Hlstory.-s. 1, ch, 10023, 1925; CGL 927; ss. 1, 2, ch. 69-55; s. 19, ch. 70-243. Note.-Former ss. 192.32, 193.341 .

193.441 193.451

193.461

193.481

193.501

193.505

193.507

193.621 193.623

PART II

SPECIAL CLASSES OF PROPERTY

Legislative intent. Annual growing of agricultural crops, non­

bearing fruit trees, nursery stock; taxabili­ty.

Agricultural lands; classification and assess­ment.

Assessment of oil, mineral, and other subsur­face rights .

Assessment of environmentally endangered lands or lands used tor outdoor recreation­al or park purposes when land develop­ment rights have been conveyed or con­servation restrictions have been covenant· ed.

Assessment of historically significant proper­ty when development rights have been conveyed or historic preservation restric· tions have been covenanted .

Lands within areas of critical state concern; reassessment.

Assessment of pollution control devices. Assessment of building renovations tor ac­

cessibility to the physically handicapped.

193.441 Legislative intent.-For the purposes of as­sessment roll preparation and recordkeeping, it is the legislative intent that any assessment for tax purposes which is less than the just value of the property shall be

considered a classified use assessment and reported accordingly.

Hlstory.-s. 12, ch . 79-334.

193.451 Annual growing of agricuitural crops, non­bearing fruit trees, nursery stock; taxability.-

(1) Growing annual agricultural crops, non bearing fruit trees, and nursery stock, regardless of the growing methods, shall be considered as having no ascertain­able value and shall not be taxable until they have reached maturity or a stage of marketability and have passed from the hands of the producer andjor offered for sale. This section shall be construed liberally in favor of the taxpayer.

(2) Raw, annual, agricultural crops shall be consid­ered to have no ascertainable value and shall not be tax­able until such property is offered tor sale to the con­sumer.

Hlatory.-ss. 1, 2, ch. 63-432; s. 1, ch. 67-573; ss. 1, 2, ch. 69-55. Note.-Former s. 192.063.

193.461 Agricultural lands; classification and as­sessment.-

(1) The property appraiser shall, on an annual basis, classify for assessment purposes all lands within the county as either agricultural or nonagricultural.

(2) Any landowner whose land is denied agricultural classification by the property appraiser may appeal to the property appraisal adjustment board. The property appraiser shall notify the landowner in writing of the de­nial of agricultural classification not later than June 1 of the year for which the application was filed. The notifica­tion shall advise the landowner of his right to appeal to the property appraisal adjustment board and of the filing deadline. The board may also review all lands classified by the property appraiser upon its own motion. The property appraiser shall have available at his office a list by ownership of all applications received showing the acreage, the full valuation under s. 193.D11, the valua­tion of the land under the provisions of this section, and whether or not the classification requested was granted.

(3)(a) No lands shall be classified as agricultural lands unless a return is filed on or before March 1 of each year. The property appraiser, before so classifying such lands, may require the taxpayer or his representative to furnish the property appraiser such information as may reasonably be required to establish that such lands were actually used for a bona fide agricultural purpose. Failure to make timely application by March 1 shall con­stitute a waiver for 1 year of the privilege herein granted for agricultural assessment. The owner of land that was classified agricultural in the previous year and whose ownership or use has not changed may reapply on a short form as provided by the department.

(b) Subject to the restrictions set out in this section, only lands which are used primarily for bona fide agricul· tural purposes shall be classified agricultural. "Bona fide agricultural purposes" means good faith commercial ag­ricultural use of the land. In determining whether the use of the land for agricultural purposes is bona fide, the fol­lowing factors may be taken into consideration:

1. The length of time the land has been so utilized; 2. Whether the use has been continuous;

988

F.S. 1985 ASSESSMENTS Ch. 193

3. The purchase price paid; 4. Size, as it relates to specific agricultural use; 5. Whether an indicated effort has been made to

care sufficiently and adequately for the land in accord­ance with accepted commercial agricultural practices, including, without limitation, fertilizing, liming, tilling, mowing, reforesting, and other accepted agricultural practices;

6. Whether such land is under lease and, if so, the effective length, terms, and conditions of the lease; and

7. Such other factors as may from time to time be­come applicable.

(c) The maintenance of a dwelling on part of the lands used for agricultural purposes shall not in itself preclude an agricultural classification.

(4)(a) The property appraiser shall reclassify the fol­lowing lands as nonagricultural:

1. Land diverted from an agricultural to a nonagricul­tural use.

2. Land no longer being utilized for agricultural pur­poses.

3. Land that has been zoned to a nonagricultural use at the request of the owner subsequent to the en­actment of this law.

(b) The board of county commissioners may also re­classify lands classified as agricultural to nonagricultural when there is contiguous urban or metropolitan develop­ment and the board of county commissioners finds that the continued use of such lands for agricultural pur­poses will act as a deterrent to the timely and orderly ex­pansion of the community.

(c) Sale of land for a purchase price which is 3 or more times the agricultural assessment placed on the land shall create a presumption that such land is not used primarily for bona fide agricultural purposes. Upon a showing of special circumstances by the landowner demonstrating that the land is to be continued in bona fide agriculture, this presumption may be rebutted .

(5) For the purpose of this section, "agricultural pur­poses" includes horticulture; floriculture; viticulture; for­estry; dairy; livestock; poultry; bee; pisciculture, when the land is used principally for the production of tropical fish; and all forms of farm products and farm production.

(6)(a) In years in which proper application for agricul­tural assessment has been made and granted pursuant to this section, the assessment of land shall be based solely on its agricultural use. The property appraiser shall consider the following use factors only:

1. The quantity and size of the property; 2. The condition of the property; 3. The present market value of the property as agri-

cultural land; 4. The income produced by the property; 5. The productivity of land in its present use; 6. The economic merchantability of the agricultural

product; and 7. Such other agricultural factors as may from time

to time become applicable. (b) In years in which proper application for agricul­

tural assessment has not been made, the land shall be assessed under the provisions of s. 193.011.

History.-s. 1, ch. 59·226; s. 1, ch. 67-117; ss. 1, 2, ch. 69-55; s. 1, ch. 72-181 : s. 4, ch. 74-234; s. 3, ch. 76-133: s . 15, ch. 82-208; ss. 10, 80, ch. 82-226: s . 1, ch. 85-77.

193.481 Assessment of oil, mineral, and other sub­surface rights.-

(1) Whenever the mineral, oil, gas, and other subsur­face rights in or to real property in this state shall have been sold or otherwise transferred by the owner of such real property, or retained or acquired through reserva­tion or otherwise, such subsurface rights shall be taken and treated as an interest in real property subject to tax­ation separate and apart from the fee or ownership of the fee or other interest in the fee. Such mineral, oil, gas, and other subsurface rights, when separated from the fee or other interest in the fee, shall be subject to sepa­rate taxation . Such taxation shall be against such sub­surface interest and not against the owner or owners thereof or against separate interests or rights in or to such subsurface rights .

(2) The property appraiser shall, upon request of the owner of real property who also owns mineral, oil, gas, or other subsurface mineral rights to the same property, separately assess the subsurface mineral right and the remainder of the real estate as separate items on the tax roll.

(3) Such subsurface rights shall be assessed on the basis of a just valuation, as required by s. 4, Art. VII of the State Constitution, which valuation, when combined with the value of the remaining surface and undisposed of subsurface interests, shall not exceed the full just val­ue of the fee title of the lands involved, including such subsurface rights.

(4) Statutes and regulations, not in conflict with the provisions herein, relating to the assessment and collec­tion of ad valorem taxes on real property, shall apply to the separate assessment and taxation of such subsur­face rights, insofar as they may be applied.

(5) Tax certificates and tax liens encumbering sub­surface rights, as aforesaid, may be acquired, pur­chased, transferred, and enforced as are tax certificates and tax liens encumbering real property generally, in­cluding the issuance of a tax deed.

(6) Nothing contained in chapter 69-60, Laws of Flor­ida, amending subsections (1) and (3) of this section and creating s. 197.083 shall be construed to affect any con­tractual obligation existing on June 4, 1969.

Hlatory.-ss. 1, 2, 3, 4, ch. 57-150; s. 1, ch. 63-355: ss. 1, 2, ch. 69-55; ss. 1, 2, ch. 69-60: s. 13, ch. 69-216: s . 2, ch. 71 -1 05; ss. 33, 35, ch. 73-332; s. 1, ch. 77-102.

Note.-Former s. 193.221 .

193.501 Assessment of environmentally endan­gered lands or lands used for outdoor recreational or park purposes when land development rights have been conveyed or conservation restrictions have been covenanted.-

(1) The owner or owners in fee of any land qualified as environmentally endangered pursuant to paragraph (6)(h), and so designated by formal resolution of the gov­erning board of the county within which such land is lo­cated, or any land which is utilized for outdoor recre­ational or park purposes may, by appropriate instru­ment, for a term of not less than 10 years:

(a) Convey the development right of such land to the governing board of any county in this state within which the land is located or to the Board of Trustees of the Internal Improvement Trust Fund ; or

989

Ch. 193 ASSESSMENTS F.S. 1985

(b) Covenant with the governing board of any coun­ty in this state within which the land is located, or with the Board of Trustees of the Internal Improvement Trust Fund, that such land be subject to one or more of the conservation restrictions provided in s. 704.06(1) or not be used by the owner for any purpose other than out­door recreational or park purposes.

(2)(a) The governing board of any county in this state or the Board of Trustees of the Internal Improve­ment Trust Fund is authorized and empowered in its dis­cretion to accept any and all instruments conveying the development right of any land within said county or es­tablishing a covenant pursuant to subsection (1 ), and if accepted by the board, the instrument shall be promptly filed with the appropriate officer for recording in the same manner as any other instrument affecting the title to real property.

(b) The governing board of any county may, by ap­propriate resolution, delegate to any municipality within that county the power to exercise its authority under this section; and, if so authorized, the governing board of the municipality shall have the same powers, duties, and re­sponsibilities as the governing board of the county here­under, except that the authority granted to any munici­pality shall not extend to any lands not within the bound­aries of the municipality.

(3) When, pursuant to subsections (1) and (2), the development right in real property has been conveyed to the governing board of any county in this state or to the Board of Trustees of the Internal Improvement Trust Fund or a covenant has been executed and accepted by the board, the lands which are the subject of such conveyance or covenant shall be thereafter assessed as provided herein:

(a) If the covenant or conveyance extends for a peri­od of not less than 10 years from January 1 in the year such assessment is made, the property appraiser, in valuing such land for tax purposes, shall consider no fac­tors other than those relative to its value for the present use, as restricted by any conveyance or covenant under this section.

(b) If the covenant or conveyance extends for a peri­od less than 10 years, the land shall be assessed under the provisions of s. 193.011, recognizing the nature and length thereof of any restriction placed on the use of the land under the provisions of subsection (1 ).

(4) After making a conveyance of the development right or executing a covenant pursuant to this section, the owner of the land shall not use the land in any man­ner not consistent with the development right voluntarily conveyed or with the restrictions voluntarily imposed or shall not change the use of the land from outdoor recre­ational or park purposes during the term of such convey­ance or covenant without first obtaining a written instru­ment from the board, which instrument reconveys all or part of the development right to the owner or releases the owner from the terms of the covenant and which in­strument must be promptly recorded in the same man­ner as any other instrument affecting the title to real property. Upon obtaining board approval for reconvey­ance or release, the reconveyance or release shall be made to the owner upon payment of the deferred tax lia­bility. Any payment of the deferred tax liability shall be

payable to the county tax collector within 90 days of the date of approval by the board of the reconveyance or re­lease. The collector shall distribute the payment to each governmental unit in the proportion that its millage bears to the total millage levied on the parcel for the years in which such conveyance or covenant was in effect.

(5) No governing board of any county or the Board of Trustees of the Internal Improvement Trust Fund which holds title to a development right pursuant to this section shall convey that development right to anyone other than the record owner of the fee interest in the land to which the development right attaches; and the conveyance to the owner of the fee shall be made only after a determination by the board that such convey­ance would not adversely affect the interest of the pub­lic. Section 125.35 does not apply to such sales, but any board accepting any instrument conveying a develop­ment right pursuant to this section shall forthwith adopt appropriate regulations and procedures governing the disposition of same. These regulations and procedures shall provide in part that no development right shall be conveyed by such board without first holding a public hearing and unless notice of the proposed conveyance and the time and place that the public hearing is to be held is published once a week for at least 2 weeks in some newspaper of general circulation in the county in­volved prior to the hearing.

(6) The following terms whenever used as referred to in this section have the following meanings unless a different meaning is clearly indicated by the context:

(a) "Board" is the governing board of any county or the Board of Trustees of the Internal Improvement Trust Fund .

(b) "Conservation restriction" means a limitation on a right to the use of land for purposes of conserving or preserving land or water areas predominantly in their natural, scenic, open, or wooded condition. The limita­tion on rights to the use of land may involve or pertain to any of the activities enumerated in s. 704.06(1 ).

(c) "Covenant" is a covenant running with the land. (d) "Deferred tax liability" means an amount equal to

the difference between the total amount of taxes which would have been due in March in each of the previous years in which the conveyance or covenant was in effect if the property had been assessed under the provisions of s. 193.011 and the total amount of taxes actually paid in those years when the property was assessed under the provisions of this section, plus interest on that differ­ence computed as provided in s. 212.12(3).

(e) "Development right" is the right of the owner of the fee interest in the land to change the use of the land.

(f) "Outdoor recreational or park purposes" includes, but is not necessarily limited to, boating, golfing, camp­ing, swimming, horseback riding, and archaeological, scenic, or scientific sites and applies only to land which is open to the general public.

(g) "Present use" is the manner in which the land is utilized on January 1 of the year in which the assess­ment is made.

(h) "Qualified as environmentally endangered" means land which has unique ecological characteristics, rare or limited combinations of geological formations, or features of a rare or limited nature constituting habitat

990

F.S. 1985 ASSESSMENTS Ch. 193

suitable for fish, plants, or wildlife, and which, if subject to a development moratorium or one or more conserva­tion easements or development restrictions appropriate to retaining such land or water areas predominantly in their natural state, would be consistent with the conser­vation, recreation and open space, and, if applicable, coastal protection elements of the comprehensive plan adopted by formal action of the local governing body pursuant to s. 163.3161, the Local Government Compre­hensive Planning and Land Development Regulation Act; or land subject to regulation by the Department of Environmental Regulation and defined as submerged lands in regulations adopted pursuant to s. 403.817.

(?)(a) The property appraiser shall report to the de­partment the just value and the classified use value of property assessed as environmentally endangered land pursuant to this section separately from property as­sessed as outdoor recreational or park land.

(b) The tax collector shall annually report to the de­partment the amount of deferred tax liability collected pursuant to this section .

Hlatory.-s. 1, ch. 67-528; ss. 1, 2, ch. 69-55; s. 2, ch. 72-181 ; s. 1, ch. 77-102; s. 1, ch. 78-354; s. 2, ch. 84-253; s. 29, ch. 85-55.

Note.-Former s . 193.202.

193.505 Assessment of historically significant property when development rights have been con­veyed or historic preservation restrictions have been covenanted.-

(1) The owner or owners in fee of any improved real property qualified as historically significant pursuant to paragraph (6)(a), and so designated by formal resolution of the governing body of the county within which the property is located, may by appropriate instrument:

(a) Convey all rights to develop the property to the governing body of the county in which such property is located; or

(b) Enter into a covenant running with the land for a term of not less than 10 years with the governing body of the county in which the property is located that the property shall not be used for any purpose inconsistent with historic preservation or the historic qualities of the property.

(2)(a) The governing body of each county is author­ized and empowered in its discretion, subject to the pro­visions of paragraph (6)(b), to accept any instrument conveying a development right or establishing a cove­nant pursuant to subsection (1 ); and, if such instrument is accepted by the governing body, it shall be promptly filed with the appropriate officer for recording in the same manner as any other instrument affecting title to real property.

(b) Before accepting a·ny instrument pursuant to this section, the governing body of the county shall seek the counsel and advice of the governing body of the munici­pality in which the property lies, if any, as to the merit of ·such acceptance.

(3) When, pursuant to this section, the development right in historically significant property has been con­veyed to the governing body of the county or a covenant for historic preservation has been executed and accept­ed by such body, the real property subject to such con­veyance or covenant shall be assessed at fair market value; however, the appraiser shall recognize the nature

991

and length of the restriction placed on the use of the property under the provisions of the conveyance or cov­enant.

(4)(a) During the unexpired term of a covenant exe­cuted pursuant to this section, the owner of the property subject thereto shall not use the property in any manner inconsistent with historic preservation or the historic character of the property without first obtaining a written instrument from the governing body of the county re­leasing the owner from the terms of the covenant. Such instrument shall be promptly recorded in the same man­ner as any other instrument affecting the title to real property. Upon obtaining the approval of the board for release, the property will be subject to a deferred tax lia­bility. The release shall be made to the owner upon pay­ment of the deferred tax liability. Any payment of the de­ferred tax liability shall be payable to the county tax col­lector within 90 days of the date of approval of the re­lease by the board. The tax collector shall distribute the payment to each governmental unit in the proportion that its millage bears to the total millage levied on the parcel for the years in which the covenant was in effect.

(b) After a covenant executed pursuant to this sec­tion has expired, the property previously subject to the covenant will be subject to a deferred tax liability, pay­able as provided in paragraph (a), within 90 days of the date of such expiration.

(5) The governing body of any county which holds title to a development right pursuant to this section shall not convey that right to anyone and shall not exercise that right in any manner inconsistent with historic pres­ervation . No property for which the development right has been conveyed to the governing body of the county shall be used for any purpose inconsistent with historic preservation or the historic qualities of the property.

(6)(a) Improved real property shall be qualified as historically significant only if:

1. The property is listed on the national register of historic places pursuant to the National Historic Preser­vation Act of 1966, as amended, 16 U.S.C. s. 470; or is within a certified locally ordinanced district pursuant to s. 48(G)(3)(B)(ii) , Internal Revenue Code; or has been found to be historically significant in accordance with the intent of and for purposes of this section by the Divi­sion of Archives, History and Records Management ex­isting under chapter 267, or any successor agency, or by the historic preservation board existing under chap­ter 266, if any, in the jurisdiction of which the property lies; and

2. The owner of the property has applied to such di­vision or board for qualification pursuant to this section.

(b) It is the legislative intent that property be quali­fied as historically significant pursuant to paragraph (a) only when it is of such unique or rare historic character or significance that a clear and substantial public benefit is provided by virtue of its preservation .

(7) A covenant executed pursuant to this section shall, at a minimum, contain the following restrictions:

(a) No use shall be made of the property which in the judgment of the covenantee or the division or board is inconsistent with the historic qualities of the property.

Ch. 193 ASSESSMENTS F.S. 1985

(b) In any restoration or repair of the property, the ar­chitectural features of the exterior shall be retained con­sistent with the historic qualities of the property.

(c) The property shall not be permitted to deterio­rate and shall be maintained in good repair and condi­tion to the extent necessary to preserve the historic val­ue and significance of the property.

(d) The covenant shall include provisions for period­ic access by the public to the property.

(8) For the purposes of this section, the term "de­ferred tax liability" means an amount equal to the differ­ence between the total amount of taxes which would have been due in March in each of the previous years in which a covenant executed and accepted pursuant to this section was in effect if the property had been as­sessed under the provisions of s. 193.011 irrespective of any negative impact on fair market value that restric­tions imposed pursuant to this section may have caused and the total amount of taxes actually paid in those years, plus interest on that difference computed as pro­vided in s. 212.12(3).

(9)(a) For the purposes of assessment roll prepara­tion and recordkeeping, the property appraiser shall re­port the assessed value of property subject to a convey­ance or covenant pursuant to this section as its "classi­fied use value" and shall annually determine and report as "just value" the fair market value of such property irre­spective of any negative impact that restrictions im­posed or conveyances made pursuant to this section may have had on such value.

(b) The property appraiser shall annually report to the department the just value and classified use value of property for which the development right has been conveyed separately from such values for property sub­ject to a covenant.

(c) The tax collector shall annually report to the de­partment the amount of deferred tax liability collected pursuant to this section .

Hlatory.-s. 1, ch. 84-253.

1193.507 Lands within areas of critical state con­cern; reassessment.-

(1) The property appraiser, on an annual basis, shall determine what land lying within the county has by rule been designated an area of critical state concern, or any part of such an area, by the Administration Commission under the provisions of s. 380.05 and over which land de­velopment regulations have been approved or estab­lished pursuant to the provisions of said section.

(2) Any landowner whose land has been assessed on the basis of a use which has been prohibited by the land development regulations adopted or approved pur­suant to the designation of an area of critical state con­cern may, on or before April 1 of each year, petition the property appraiser for a reclassification and reassess­ment of the land for the upcoming tax year.

(3) The property appraiser shall examine the peti­tion, the land development rules and regulations in ef­fect within the area of critical state concern, and the land and shall secure any other information necessary. The property appraiser shall then make a determination of the highest and best use to which the land could have been expected to have been put under the existing tax

classification and shall determine whether or not the land development regulations approved or established under the designation make development to that extent no longer possible. If development of the land to the maximum extent allowed within the present tax classifi­cation is no longer possible because of the land devel­opment regulations, then the property appraiser shall re­classify the land to the classification which corresponds most nearly to the land development which would be al­lowed under the land development regulations in effect and shall reduce the assessed valuation accordingly.

(4) Any landowner owning land within an area of crit­ical state concern over which land development regula­tions have been approved or established who has prop­erly petitioned the property appraiser for a reclassifica­tion and reassessment but has been denied such reclas­sification and reassessment may appeal to the property appraisal adjustment board . The bo.ard may review upon its own motion the classification of any land within an area of critical state concern.

(5) If the property appraiser determines that the use of the land has been affected by the land development regulations approved or established, and if the property appraiser shall then reclassify and reassess the proper­ty, he shall report same to the Department of Revenue along with an estimation of the tax revenue lost, by rea­son of the reclassification and reassessment , to the county, district school board, and any other special tax districts authorized by general law to levy and collect taxes.

Hlatory.-s. 19, ch. 74·234: s. 4, ch. 76-133: s. 1, ch. 77-102: s. 3, ch . 84·253. 1Note.-Repealed effective January 1, 1985.

193.621 Assessment of pollution control devices. (1) If it becomes necessary for any person, firm or

corporation owning or operating a manufacturing or in­dustrial plant or installation to construct or install a facili­ty, as is hereinafter defined, in order to eliminate or re­duce industrial air or water pollution, any such facility or facilities shall be deemed to have value for purposes of assessment for ad valorem property taxes no greater than its market value as salvage. Any facility as herein defined heretofore constructed shall be assessed in ac­cordance with this section.

(2) If the owner of any manufacturing or industrial plant or installation shall find it necessary in the control of industrial contaminants to demolish and reconstruct that plant or installation in whole or part and the property appraiser determines that such demolition or recon­struction does not substantially increase the capacity or efficiency of such plant or installation or decrease the unit cost of production, then in that event, such demoli­tion or reconstruction shall not be deemed to increase the value of such plant or installation for ad valorem tax assessment purposes.

(3) Notwithstanding the foregoing provisions, noth­ing in this section shall prevent an increase in the as­sessment of the plant or installation :

(a) In any year where the taxable property in the county is being reassessed or revalued; or

(b) If the assessed value of such plant or installation or parts thereof, during the year preceding the removal,

992

F.S. 1985 ASSESSMENTS Ch. 193

was less than its just value as required by s. 4, Art. VII of the State Constitution, and s. 193.011 ; or

(c) In the 10th year after the completion of the recon­struction and replacement and thereafter.

The provisions of this subsection shall apply only if the demolition or removal shall commence prior to Septem­ber 1, 1969, and if the reconstruction and replacements, in lieu thereof are completed and installed prior to Sep­tember 1, 1971 .

(4) The terms "facility" or "facilities" as used in this section shall be deemed to include any device, fixture, equipment, or machinery used primarily for the control or abatement of pollution or contaminants from manu­facturing or industrial plants or installations, but shall not include any public or private domestic sewerage system or treatment works.

(5) Any taxpayer claiming the right of assessments for ad valorem taxes under the provisions of this law shall so state in a return filed as provided by law giving a brief description of the facility. The property appraiser may require the taxpayer to produce such additional evi­dence as may be necessary to establish taxpayer's right to have such properties classified hereunder for assess­ments.

(6) If a property appraiser is in doubt whether a tax­payer is entitled , in whole or in part, to an assessment under this section, he may refer the matter to the De­partment of Environmental Regulation for a recommen­dation. If he so refers the matter, he shall notify the tax­payer of such action. The Department of Environmental Regulation shall immediately consider whether or not

993

such taxpayer is so entitled and certify its recommenda-tion to the property appraiser. .

(7) The Department of Environmental Regulation shall promulgate rules and regulations regardi~g the ap­plication of the tax assessment prov1s1ons of th1s sect1on for the consideration of the several county property ap­praisers of this state. Such rules and regulations shall be distributed to the several county property appraisers of this state.

Hlatory.-s. 25. ch. 67436; ss. 1, 2, ch . 69-55; ss. 21 , 26, 35, ch . 69-106; s. 13, ch. 69-216; s. 2, ch. 71-137; s. 33, ch. 71 -355; s. 1, ch. 77-102; s. 47, ch . 77-104; s. 4, ch. 79-65.

Note.-Former s. 403.241 .

193.623 Assessment of building renovations for accessibility to the physically handica~p.ed.-Any ~~x­payer who renovates an existing bu1ld1ng or fac1l1ty owned by such taxpayer in order to perm1t physically handicapped persons to enter and leave such bu1ld1ng or facility or to have effective use of the accommoda­tions and facilities therein shall, for the purpose of as­sessment for ad valorem tax purposes, be deemed not to have increased the value of such building more than the market value of the materials used in such renova­tion, valued as salvage materials. "Building or facility" shall mean only a building or facility, or such part thereof, as is intended to be used , and is used, by the general public . The renovation required in order to entitle a tax­payer to the benefits of this section must include one or more of the following : the provision of ground level or ramped entrances and washroom and toilet facilities ac­cessible to , and usable by, phys1cally handicapped per­sons.

Hlatory.-s. 1, ch. 76-1 44.

Ch. 194 ADMINISTRATIVE AND JUDICIAL REVIEW OF PROPERTY TAXES F.S. 1985

CHAPTER 194

ADMINISTRATIVE AND JUDICIAL REVIEW OF PROPERTY TAXES

PART I ADMINISTRATIVE REVIEW (ss. 194.011 -194.037)

PART II JUDICIAL REVIEW (ss. 194.171 -194.231)

194.011

194.Q13 194.015 194.032 194.034 194.035 194.036 194.037

PART I

ADMINISTRATIVE REVIEW

Assessment notice; objections to assess-ments.

Filing fees for petitions; disposition; waiver. Property appraisal adjustment board . Hearing purposes; timetable. Hearing procedures; rules . Special masters; property evaluators. Appeals . Disclosure of tax impact.

194.011 Assessment notice; objections to assess­ments.-

(1) Each taxpayer whose property is subject to real or tangible personal ad valorem taxes shall be notified of the assessment of each taxable item of such proper­ty, as provided in s. 200.069.

(2) Any taxpayer who objects to the assessment placed on any property taxable to him may request the property appraiser to informally confer with the taxpay­er. Upon receiving the request, the property appraiser, or a member of his staff, shall confer with the taxpayer regarding the correctness of the assessment. At this in­formal conference, the taxpayer shall present those facts considered by the taxpayer to be supportive of the taxpayer's claim for a change in the assessment of the property appraiser. The property appraiser or his repre­sentative at this conference shall present those facts considered by the property appraiser to be supportive of the correctness of the assessment. However, nothing herein shall be construed to be a prerequisite to admin­istrative or judicial review of property assessments.

(3) A petition to the property appraisal adjustment board shall describe the property by parcel number and shall be filed as follows:

(a) The property appraiser shall have available and shall distribute forms prescribed by the Department of Revenue on which the petition shall be made. Such peti­tion shall be sworn to by the petitioner.

(b) The completed petition shall be filed with the clerk of the property appraisal adjustment board of the county, who shall acknowledge receipt thereof and promptly furnish a copy thereof to the property apprais­er.

(c) The petition shall state the approximate time an­ticipated by the taxpayer to present and argue his peti­tion before the board .

1(d) The petition may be filed , as to valuation issues, at any time during the taxable year on or before the 25th day following the mailing of notice by the property ap­praiser as provided in subsection (1 ). With respect to an

issue involving the denial of an exemption, an agricultur­al classification application, or a deferral, the petition shall be filed at any time during the taxable year on or before the 30th day following the mailing of the notice by the property appraiser under s. 193.461 or s. 196.193 or notice by the tax collector under s. 197.253.

Hlatory.-s. 25, ch. 4322, 1895; GS 525; s. 1, ch. 5605, 1907; ss. 23, 66, ch. 5596, 1907; RGS 723, 724; CGL 929, 930; s. 1, ch. 67-415; ss. 1, 2, ch. 69-55; s. 1, ch. 69-140; ss. 21, 35, ch. 69-106; s. 25, ch. 70-243; s. 34, ch. 71-355; s. 11 , ch. 73-172; s. 5, ch. 76-133; s. 1, ch. 76-234; s. 1, ch. 77-102; s. 1, ch. 77-174; s. 2, ch. 78-354; s. 36, ch. 80-274; s. 13, ch. 82-208; ss. 8, 55, 80, ch. 82-226; s. 209, ch. 85-342.

1Note.-As amended, effective December 31, 1985, by s. 209, ch. 85-342; s. 221, ch. 85-342 provides in pertinent part that 'sections 126 through 218 shall apply to the collection of ad valorem taxes based on the 1986 tax roll and subsequent tax rolls ."

Note.-Former s. 193.25. cf.-s. 194.013 Filing fees for petitions.

194.013 Filing fees for petitions; disposition; waiv­er.-

1(1) If so required by resolution of the property ap­praisal adjustment board , a petition filed pursuant to s. 194.Q11 shall be accompanied by a filing fee to be paid to the clerk of the property appraisal adjustment board in an amount determined by the board not to exceed $15 for each separate parcel of property, real or personal, covered by the petition and subject to appeal. However, no such filing fee may be required with respect to an ap­peal from the disapproval of homestead exemption un­der s. 196.151 or from the denial of tax deferral under s. 197.253. Only a single filing fee shall be charged under this section as to any particular parcel of property, de­spite the existence of multiple issues and hearings per­taining to such parcel.

(2) The property appraisal adjustment board shall waive the filing fee with respect to a petition filed by a taxpayer who demonstrates at the time of filing , by an appropriate certificate or other documentation issued by the Department of Health and Rehabilitative Services and submitted with the petition, that the petitioner is then an eligible recipient of public assistance payments under s. 409.185.

(3) All filing fees imposed under this section shall be paid to the clerk of the property appraisal adjustment board at the time of filing . If such fees are not paid at that time, the petition shall be deemed invalid and shall be rejected.

1(4) Should th~ petitioner prevail at the property ap­praisal adjustment board hearing , resulting in a reduced assessment or increased exemption, the filing fee shall be refunded to the taxpayer no later than 45 days after certification of the tax roll under s. 193.122(1 ). The re­fund shall be made by the clerk of the property appraisal adjustment board without any further authority from the Department of Revenue under s. 197.182.

(5) All filing fees collected by the clerk shall be allo­cated and utilized to defray, to the extent possible, the

994

F.S. 1985 ADMINISTRATIVE AND JUDICIAL REVIEW OF PROPERTY TAXES Ch. 194

costs incurred in connection with the administration and operation of the property appraisal adjustment board.

Hlatory.-s. 19, ch. 83-204; s. 210, ch. 85-342. 'Note.-As amended, effective December 31, 1985, by s. 210, ch. 85-342; s. 221,

ch. 85-342 provides in pertinent part that "sections 126 through 218 shall apply to the collection of ad valorem taxes based on the 1986 tax roll and subsequent tax rolls."

194.015 Property appraisal adjustment board.­There is hereby created a property appraisal adjustment board for each county, which shall consist of three mem­bers of the governing body of the county as elected from the membership of the board of said governing body, one of whom shall be elected chairman, and two mem­bers of the school board as elected from the member­ship of the school board. The members of the board may be temporarily replaced by other members of the re­spective boards on appointment by their respective chairpersons. Any three members shall constitute a quo­rum of the board, except that each quorum must include at least one member of said governing board and at least one member of the school board, and no meeting of the board shall take place unless a quorum is present. Members of the board may receive such per diem com­pensation as is allowed by law for state employees if both bodies elect to allow such compensation. The clerk of the governing body of the county shall be the clerk of the property appraisal adjustment board. The office of the county attorney may be counsel to the board un­less the county attorney represents the property ap­praiser, in which instance the board shall appoint private counsel who has practiced law for over 5 years and who shall receive such compensation as may be established by the board. No meeting of the board shall take place unless counsel to the board is present. However, coun­sel for the property appraiser shall not be required when the county attorney represents only the board at the board hearings, even though the county attorney may represent the property appraiser in other matters or at a different time. Two-fifths of the expenses of the board shall be borne by the district school board and three­fifths by the district county commission.

Hlatory.-s. 2, ch. 69-140; s. 1, ch. 69-300; s. 26, ch. 70.243; s. 22, ch. 73-172; s. 5, ch. 74-234; s. 1, ch. 75-77; s. 6, ch. 76-133; s. 2, ch. 76-234; s. 1, ch. 77-69.

194.032 Hearing purposes; timetable.-(1 )(a) The property appraisal adjustment board shall

meet not earlier than 30 days and not later than 45 days after the mailing of the notice provided in s. 194.011 (1 ); however, no board hearing shall be held before approval of all or any part of the assessment rolls by the Depart­ment of Revenue. The board shall meet for the following purposes:

1. Hearing petitions relating to assessments filed pursuant to s. 194.011 (3).

2. Hearing complaints relating to homestead ex­emptions as provided for under s. 196.151.

3. Hearing appeals from exemptions denied, or dis­putes arising from exemptions granted, upon the filing of exemption applications under s. 196.011.

4. Hearing appeals concerning ad valorem tax defer­rals and classifications.

(b) Notwithstanding the provisions of paragraph (a), the property appraisal adjustment board may meet prior to the approval of the assessment rolls by the Depart-

ment of Revenue, but not earlier than July 1, to hear ap­peals pertaining to the denial by the property appraiser of exemptions, agricultural classifications, and deferrals under subparagraphs 2., 3., and 4. of paragraph (a). In such event, however, the board may not certify any as­sessments under s. 193.122 until the Department of Revenue has approved such assessments in accord­ance with s. 193.1142 and all hearings have been held with respect to the particular parcel under appeal.

(c) In no event may a hearing be held pursuant to this subsection relative to valuation issues prior to com­pletion of the hearings required under s. 200.065(2)(c).

(2) The clerk of the governing body of the county shall prepare a schedule of appearances before the board based on petitions timely filed with him. He shall notify each petitioner of the scheduled time of his ap­pearance no less than 5 calendar days prior to the day of such scheduled appearance. A copy of the property record card containing relevant information used in com­puting the taxpayer's current assessment shall be in­cluded with such notice, if said card was requested by the taxpayer. Such request shall be made by checking an appropriate box on the petition form. No petitioner shall be required to wait for more than 4 hours from the scheduled time; and, if his petition is not heard in that time, he may, at his option, report to the chairman of the meeting that he intends to leave; and, if he is not heard immediately, his administrative remedies will be deemed to be exhausted, and he may seek further relief as he deems appropriate. Failure on three occasions with respect to any single tax year to convene at the scheduled time of meetings of the board shall constitute grounds for removal from office by the Governor for ne­glect of duties.

(3) The board shall remain in session from day to day until all petitions, complaints, appeals, and disputes are heard. If all or any part of an assessment roll has been disapproved by the department pursuant to s. 193.1142, the board shall reconvene to hear petitions, complaints, or appeals and disputes filed upon the finally approved roll or part of a roll.

Hlatory.-s. 4, ch. 69-140; ss. 21, 35, ch. 69-106; s. 27, ch. 70.243; s. 12, ch. 73-172; s. 6, ch. 74-234; s. 7, ch. 76-133; s. 3, ch. 76-234; s. 1, ch. 77-174; s. 13, ch. 77-301 ; ss. 1, 9, 37, ch. 8().274; s. 5, ch. 81-308; ss. 14, 16, ch. 82-208; ss. 9, 11 , 23, 26, 80, ch. 82-226; ss. 20, 21 , 22, 23, 24, 25, ch. 83-204.

194.034 Hearing procedures; rules.-(1 )(a) Petitioners before the board may be repre­

sented by an attorney or agent and present testimony and other evidence. The property appraiser or his autho­rized representatives may be represented by an attor­ney in defending his assessment or opposing an exemp­tion and may present testimony and other evidence. The property appraiser, each petitioner, and all witnesses shall be required, upon the request of either party, to testify under oath as administered by the chairman of the board. Hearings shall be conducted in the manner prescribed by rules of the department, which rules shall include the right of cross-examination of any witness.

(b) Nothing herein shall preclude an aggrieved tax­payer from contesting his assessment in the manner provided by s. 194.171, whether or not he has initiated an action pursuant to s. 194.011 .

995

Ch. 194 ADMINISTRATIVE AND JUDICIAL REVIEW OF PROPERTY TAXES F.S. 1985

(c) The rules shall provide that no evidence shall be considered by the board except when presented during the time scheduled for the petitioner's hearing or at a time when the petitioner has been given reasonable no­tice; that a verbatim record of the proceedings shall be made, and proof of any documentary evidence pres­ented shall be preserved and made available to the De­partment of Revenue, if requested; and that further judi­cial proceedings shall be as provided in s. 194.036.

(d) Notwithstanding the provisions of this subsec­tion, no petitioner may present for consideration, nor may a board or special master accept for consideration, testimony or other evidentiary materials that were re­quested of the petitioner in writing by the property ap­praiser of which the petitioner had knowledge and de­nied to the property appraiser.

(e) Chapter 120 does not apply to hearings of the property appraisal adjustment board.

(2) In each case, except when a complaint is with­drawn by the petitioner or is acknowledged as correct by the property appraiser, the property appraisal adjust­ment board shall render a written decision. All such deci­sions shall be issued within 20 calendar days of the last day the board is in session under s. 194.032. The deci­sion of the board shall contain findings of fact and con­clusions of law and shall include reasons for upholding or overturning the determination of the property apprais­er. When a special master has been appointed, the rec­ommendations of the special master shall be considered by the board. The clerk, upon issuance of the decisions, shall , on a form provided by the Department of Revenue, notify by first-class mail each taxpayer, the property ap­praiser, and the department of the decision of the board.

(3) Appearance before an advisory board or agency created by the county may not be required as a prereq­uisite condition to appearing before the property ap­praisal adjustment board .

(4) A condominium homeowners ' association may appear before the board to present testimony and evi­dence regarding the assessment of condominium units which the association represents . Such testimony and evidence shall be considered by the board with respect to hearing petitions filed by individual condominium unit owners, unless the owner requests otherwise.

(5) For the purposes of review of a petition, the board may consider assessments among comparable properties within homogeneous areas or neighbor­hoods.

Hiatory.-s. 21 , ch. 83-204; s. 12, ch. 83-216.

194.035 Special masters; property evaluators.­(1) The board is authorized to appoint special mas­

ters for the purpose of taking testimony and making rec­ommendations to the board, which recommendations the board may act upon without further hearing. Such special masters may not be elected or appointed offi­cials or employees of the county but shall be selected from a list of those qualified individuals who are willing to serve as special masters. The clerk of the board shall annually notify such individuals or their professional as­sociations to make known to them that opportunities to serve as special masters exist A special master shall be either a member of The Florida Bar and knowledgeable

in the area of ad valorem taxation or a designated mem­ber of a professionally recognized real estate apprais­ers' organization and have not less than 5 years' experi­ence in property valuation. A special master need not be a resident of the county in which he serves. No special master shall be permitted to represent a person before the board in any tax year during which he has served that board as a special master. The board shall appoint such masters from the list so compiled prior to conven­ing of the board. The expense of hearings before special masters and any compensation of special masters shall be borne three-fifths by the board of county commis­sioners and two-fifths by the school board.

(2) The property appraisal adjustment board of each county may employ qualified property appraisers or evaluators to appear before the property appraisal ad­justment board at that meeting of the board which is held for the purpose of hearing complaints . Such proper­ty appraisers or evaluators shall present testimony as to the just value of any property the value of which is con­tested before the board and shall submit to examination by the board, the taxpayer, and the property appraiser.

Hlatory.-s. 22, ch. 83-204.

194.036 Appeals.-Appeals of the decisions of the board shall be as follows:

(1) If the property appraiser disagrees with the deci­sion of the board, he may appeal the decision to the cir­cuit court if one or more of the following criteria are met:

(a) The property appraiser determines and affirma­tively asserts in any legal proceeding that there is a spe­cific constitutional or statutory violation, or a specific vio­lation of administrative rules , in the decision of the board, except that nothing herein shall authorize the property appraiser to institute any suit to challenge the validity of any portion of the constitution or of any duly enacted legislative act of this state;

(b) There is a variance from the property appraiser's assessed value in excess of the following: 15 percent variance from any assessment of $50,000 or less; 10 per­cent variance from any assessment in excess of $50,000 but not in excess of $500,000; 7.5 percent variance from any assessment in excess of $500,000 but not in excess of $1 ,000,000; or 5 percent variance from any assess­ment in excess of $1 ,000,000; or

(c) There is an assertion by the property appraiser to the Department of Revenue that there exists a consis­tent and continuous violation of the intent of the law or administrative rules by the property appraisal adjust­ment board in its decisions. The property appraiser shall notify the department of those portions of the tax roll for which the assertion is made. The department shall thereupon notify the clerk of the board who shall , within 15 days of the notification by the department, send the written decisions of the board to the department Within 30 days of the receipt of the decisions by the depart­ment, the department shall notify the property appraiser of its decision relative to further judicial proceedings. If the department finds upon investigation that a consis­tent and continuous violation of the intent of the law or administrative rules by the board has occurred, it shall so inform the property appraiser, who may thereupon bring suit in circuit court against the property appraisal

996

F.S. 1985 ADMINISTRATIVE AND JUDICIAL REVIEW OF PROPERTY TAXES Ch. 194

adjustment board for injunctive relief to prohibit continu­ation of the violation of the law or administrative rules and for a mandatory injunction to restore the tax roll to its just value in such amount as determined by judicial proceeding. However, when a final judicial decision is rendered as a result of an appeal filed pursuant to this paragraph which alters or changes an assessment of a parcel of property of any taxpayer not a party to such procedure, such taxpayer shall have 60 days from the date of the final judicial decision to file an action to con­test such altered or changed assessment pursuant to s. 194.171(1), and the provisions of s. 194.171(2) shall not bar such action.

(2) Any taxpayer may bring an action to contest a tax assessment pursuant to s. 194.171 .

(3) The circuit court proceeding shall be de novo, and the burden of proof shall be upon the party initiating the action.

History.-s. 23, ch. 83-204.

194.037 Disclosure of tax impact.-(1) After hearing all petitions, complaints, appeals,

and disputes, the clerk shall make public notice of the findings and results of the board in at least a quarter­page size advertisement of a standard size or tabloid size newspaper, and the headline shall be in a type no smaller than 18 point. The advertisement shall not be placed in that portion of the newspaper where legal no­tices and classified advertisements appear. The adver­tisement shall be published in a newspaper of general paid circulation in the county. The newspaper selected shall be one of general interest and readership in the community, and not one of limited subject matter, pursu-ant to chapter 50. The headline shall read: TAX IMPACT OF PROPERTY APPRAISAL ADJUSTMENT BOARD.

authorities in hearings held pursuant to s. 200.065(2)(d) or adopted by vote of the electors pursuant to s. 9(b) or s. 12, Art. VII of the State Constitution, but without ad­justment as authorized pursuant to s. 200.065(5). If for any taxing authority the hearing has not been completed at the time the notice required herein is prepared, the millage rate used shall be that adopted in the hearing held pursuant to s. 200.065(2)(c).

(2) There shall be a line entry in each of the columns described above, for each of the following property classes:

(a) Improved residential property, which shall be identified as "Residential."

(b) Improved commercial property, which shall be identified as "Commercial."

(c) Improved industrial property, utility property, leasehold interests, subsurface rights, and other proper­ty not properly attributable to other classes listed herein, which shall be identified as "Industrial and Misc."

(d) Agricultural property, which shall be identified as "Agricultural."

(e) Tangible personal property, which shall be identi­fied as "Business Machinery and Equipment."

(f) Vacant land and nonagricultural acreage, which shall be identified as "Vacant Lots and Acreage. "

(3) The form of the notice, including appropriate nar­rative and column descriptions, shall be prescribed by department rule and shall be brief and nontechnical to minimize confusion for the average taxpayer.

Hlatory.-s. 24, ch. 83·204.

PART II

JUDICIAL REVIEW

The public notice shall list the members of the property 194.171 Circuit court to have original jurisdiction in tax appraisal adjustment board and the taxing authorities to which they are elected. The form shall show, in columnar form, for each of the property classes listed under sub­section (2), the following information, with appropriate column totals:

194.181 194.192 194.211 194.231

cases. Parties to a tax suit. Costs; interest on unpaid taxes; penalty. Injunction against tax sales. Parties in suits relating to distribution, etc., of

funds to counties, etc. (a) In the first column , the number of parcels for which the board granted exemptions that had been de-nied or that had not been acted upon by the property 194.171 Circuit court to have original jurisdiction in appraiser. tax cases.-

(b) In the second column, the number of parcels for (1) The circuit courts have original jurisdiction at law which petitions were filed concerning a property tax ex- of all matters relating to property taxation . Venue is in emption. the county where the property is located.

(c) In the third column, the number of parcels for 1(2) No action shall be brought to contest a tax as-which the board reduced the assessment from that sessment after 60 days from the date the assessment made by the property appraiser on the initial assess- being contested is certified for collection under s. ment roll. 193.122(2), or after 60 days from the date a decision is

(d) In the fourth column, the number of parcels for rendered concerning such assessment by the property which petitions were filed requesting a change in as- appraisal adjustment board if a petition contesting the sessed value, including requested changes in assess- assessment had not received final action by the proper­ment classification . ty appraisal adjustment board prior to extension of the

(e) In the fifth column, the net change in taxable val- roll under s. 197.323. ue from the assessor's initial roll which results from (3) Before a taxpayer may bring an action to contest board decisions. a tax assessment, he shall pay to the collector not less

(f) In the sixth column, the net shift in taxes to par- than the amount of the tax which he admits in good faith eels not granted relief by the board. The shift shall be to be owing. The collector shall issue a receipt for the computed as the amount shown in column 5 multiplied payment, and the taxpayer shall file the receipt with his by the applicable millage rates adopted by the taxing complaint.

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Ch. 194 ADMINISTRATIVE AND JUDICIAL REVIEW OF PROPERTY TAXES F.S. 1985

(4) Payment of a tax shall not be deemed an admis­sion that the tax was due and shall not prejudice the right of a taxpayer to bring a timely action as provided in subsection (2) to challenge such tax and seek a re­fund.

(5) No action to contest a tax assessment may be maintained, and any such action shall be dismissed, un­less all taxes on the property assessed in years after the action is brought, which the taxpayer in good faith ad­mits to be owing, are paid before they become delin­quent.

(6) The requirements of subsections (2), (3) , and (5) are jurisdictional. No court shall have jurisdiction in such cases until after the requirements of both subsections (2) and (3) have been met. A court shall lose jurisdiction of a case when the taxpayer has failed to comply with the requirements of subsection (5).

Hlatory.-s. 1, ch. 8586, 1921 ; CGL 1038; s. 2, ch. 29737, 1955; s. 1, ch. 67-538; ss. 1, 2, ch. 69-55; s. 8, ch. 69-102; s. 6, ch. 69-140; ss. 30, 31, ch. 70-243; s. 1, ch. 72-239; s. 6, ch. 74-234; s. 17, ch. 82-226; s. 7, ch. 83-204; s. 56, ch. 83-217; s. 211 , ch. 85-342. •Note.-As amended, effective December 31, 1985, by s. 211, ch. 85-342; s. 221,

ch. 85-342 provides in pertinent part that •sections 126 through 218 shall apply to the collection of ad valorem taxes based on the 1986 tax roll and subsequent tax rolls ."

Note.-Former ss. 192.21 , 194.151 , 196.Q1.

1194.181 Parties to a tax suit.-(1) The plaintiff in any tax suit shall be: (a) The taxpayer contesting the assessment of any

tax, the payment of which he is responsible for under the law; or

(b) The property appraiser pursuant to s. 194.036. (2) In any case brought by the taxpayer contesting

the assessment of any property, the county property ap­praiser shall be party defendant. In any case brought by the property appraiser pursuant to s. 194.036(1 )(a) or (b), the taxpayer shall be party defendant. In any case brought by the property appraiser pursuant to s. 194.036(1)(c), the property appraisal adjustment board shall be party defendant.

(3) In any suit involving the collection of any tax on property, as well as questions relating to tax certificates or tax deeds, the tax collector charged under the law with collecting such tax shall be the defendant.

(4) In any suit involving a tax other than an ad va­lorem tax on property, the tax collector charged under the law with collecting such tax shall be defendant. However, this section does not apply in any instance wherein general law provides for some other person to be the party defendant.

(5) In any suit in which the assessment of any tax, or the collection of any tax, tax certificate, or tax deed is contested on the ground that it is contrary to the State Constitution, the official of the state government respon­sible for overall supervision of the assessment and col­lection of such tax shall be made a party defendant of such suit. Any such suit shall be brought in that county having venue under s. 194.171 or, when that section is inapplicable, in the Circuit Court of Leon County, and the attorney for the defendant county officer shall upon request represent the state official in any such suit or proceeding , for which he shall receive no additional compensation.

(6) In any suit in which the validity of any statute or regulation found in, or issued pursuant to, chapters 192

through 197, inclusive, is contested, the public officer af­fected may be a party plaintiff.

Hlatory.-s. 3, ch. 8586, 1921 ; CGL 1040; ss. 1, 2, ch. 69-55; s. 7, ch. 69-140; .s. 32, ch. 70-243; s. 1, ch. 73-74; s. 9, ch. 76-133; s. 4, ch. 76-234; s. 1, ch. 77-174; s. 27, ch. 83-204.

'Note.-Section 43, ch. 83-204, provides that ch. 83-204 "shall apply to assess­ment rolls and taxes levied thereon for 1983 and each year thereafter:

Note.-Former s. 196.03.

194.192 Costs; interest on unpaid taxes; penalty.­(1) In any suit involving the assessment or collection

of any tax, the court shall assess all costs. (2) If the court finds that the amount of tax owed by

the taxpayer is greater than the amount the taxpayer has in good faith admitted and paid, it shall enter judg­ment against the taxpayer for the deficiency and for in­terest on the deficiency at the rate of 12 percent per year from the date the tax became delinquent or from Janu­ary 1, 1971 , whichever is later, and at the rate of 6 per­cent per year for any period of delinquency before Janu­ary 1, 1971 . If it finds that the amount of tax which the taxpayer has admitted to be owing is grossly dispropor­tionate to the amount of tax found to be due and that the taxpayer's admission was not made in good faith, the court shall also assess a penalty at the rate of 10 per­cent of the deficiency per year from the date the tax be­came delinquent.

Hlatory.-s. 8, ch. 69-140; s. 33, ch. 70-243; s. 35, ch. 71-355; s. 2, ch. 72-239; s. 18, ch. 82-226.

194.211 Injunction against tax sales.-ln any tax suit, the court may issue injunctions to restrain the sale of real or personal property for any tax which shall ap­pear to be contrary to law or equity, and in no case shall any complaint be dismissed because the tax assess­ment complained of, or the injunction asked for, involves personal property only.

Hlatory.-s. 2, ch. 8586, 1921 ; CGL 1039; ss. 1, 2, ch. 69-55; s. 34, ch. 70-243. Note.-Former s. 196.02.

194.231 Parties in suits relating to distribution, etc., of funds to counties, etc.-

(1) No court shall hereafter enter any interlocutory or final order, decree or judgment in any case involving the validity or constitutionality of any law relating to the dis­tribution, apportionment or allocation of any state excise or other taxes equally to the several counties in this state under such law, until it shall be made to appear of record in the case that the party to the cause seeking such order, decree or judgment has duly served upon the chairman of the board of county commissioners or the chairman of the school board of each of the counties of this state or upon both such chairmen of said boards, depending upon whether one or both of said boards has an interest in the subject matter, written notice of the pendency of the case and thereafter of all hearings of all applications or motions for such orders, decrees of judgments in such cases, at least 5 days before all hear­ings.

(2) Such notice shall state the time, place and date of each such hearing and adjournments thereof, and shall be accompanied by copy of the complaint and peti­tion , motion or application for any such order, decree, or judgment and the exhibits thereto attached, if any; and upon such service such boards of such counties having an interest in the subject matter of the case shall forth-

998

F.S. 1985 ADMINISTRATIVE AND JUDICIAL REVIEW OF PROPERTY TAXES

with be and become parties to the cause, and shall be by order of the court properly aligned as parties plaintiff or defendant.

Hlstory.-s. 1, ch. 19029, 1939; CGL 1940 Supp. 1279(1 10.1); s. 2, ch. 29737, 1955; ss. 1, 2, ch. 69-55; s. 1, ch. 69-300.

Note.-Former s. 196.13.

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Ch. 194

Ch. 195 PROPERTY ASSESSMENT ADMINISTRATION AND FINANCE F.S. 1985

CHAPTER 195

PROPERTY ASSESSMENT ADMINISTRATION AND FINANCE

195.0011 195.0012 195.002 195.022

195.027 195.032 195.052 195.062 195.Q72

195.Q73 195.084 195.087

195.092 195.094 195.095 195.096 195.097

195.0985 195.099 195.101 195.207

Short title. Legislative intent. Supervision by Department of Revenue. Forms to be prescribed by Department of

Revenue. Rules and regulations. Establishment of standards of value. Research and tabulation of data. Manual of instructions. Cooperation of other agencies of state gov-

ernment. Classification of property. Information exchange. Property appraisers and tax collectors to

submit budgets to Department of Reve­nue.

Authority to bring and maintain suits. Property Assessment Loan Fund. Approved bidder list; standard contracts. Review of assessment rolls. Postaudit notification of defects; supervi-

sion by the department. Annual ratio studies; publication. Periodic review. Withholding of state funds . Effect on levy of municipal taxes.

195.0011 Short title.-Chapter 195 shall be known as the "Property Assessment Administration and Fi­nance Law."

History.- s. 1, ch. 73-172.

195.0012 Legislative intent.-lt is declared to be the legislative purpose and intent in this entire chapter to recognize and fulfill the state 's responsibility to se­cure a just valuation for ad valorem tax purposes of all property and to provide for a uniform assessment as be­tween property within each county and property in every other county or taxing district.

Hlatory.-s. 47, ch. 70-243; s. 2, ch. 73-172. Note.-Former s. 195.111 .

195.002 Supervision by Department of Revenue.­The Department of Revenue shall have general supervi­sion of the assessment and valuation of property so that all property will be placed on the tax rolls and shall be valued according to its just valuation, as required by the constitution . It shall also have supervision over tax col­lection and all other aspects of the administration of such taxes. The supervision of the department shall con­sist primarily of aiding and assisting county officers in the assessing and collection functions, with particular emphasis on the more technical aspects. In this regard, the department shall conduct schools to upgrade as­sessment skills of both state and local assessment per­sonnel.

History.- s . 35, ch. 70-243; s. 7, ch. 74-234.

195.022 Forms to be prescribed by Department of Revenue.-The Department of Revenue shall prescribe and furnish all forms to be used by property appraisers,

tax collectors , clerks of the circuit court, and property appraisal adjustment boards in administering and col­lecting ad valorem taxes. The department shall pre­scribe a form for each purpose. A county officer may use a form other than the form prescribed by the depart­ment, but only at the expense of his office and upon ob­taining written permission from the executive director of the department; provided that no county officer shall use a form the substantive content of which is at vari­ance with the form prescribed by the department for the same or a similar purpose. If the executive director finds good cause to grant such permission he may do so, but only for 1 year, subject to renewal upon reapplication by the county officer. Otherwise, all such officers and their employees shall use the forms, and follow the instruc­tions applicable to the forms, furnished to them by the department. The department, upon request of any prop­erty appraiser or, in any event, at least once every 3 years, shall prescribe and furnish such aerial photo­graphs and nonproperty ownership maps to the proper­ty appraisers as are necessary to insure that all real property within the state is properly listed on the roll. All forms and maps furnished by the department shall be paid for by the department as provided by law. All forms and maps and instructions relating to their use shall be substantially uniform throughout the state. An officer may employ supplemental forms and maps, at the ex­pense of his office, which he deems expedient for the purpose of administering and collecting ad valorem tax­es. The forms required in ss. 193.461 (3)(a) and 196.011 (1) for renewal purposes shall require sufficient information for the property appraiser to evaluate the changes in use since the prior year. If the property ap­praiser determines, in the case of a taxpayer, that he has insufficient current information upon which to approve the exemption, or if the information on the renewal form is inadequate for him to evaluate the taxable status of the property, he may require the resubmission of an orig­inal application.

Hlatory.-s. 37, ch. 70-243; s. 4, ch. 73-172; s. 7, ch. 74-234; s. 10, ch. 76-133; s. 2, ch. 78-185; s. 1, ch. 78-193.

195.027 Rules and regulations.-(1) The Department of Revenue shall prescribe rea­

sonable rules and regulations for the assessing and col­lecting of taxes, and such rules and regulations shall be followed by the property appraisers, tax collectors, clerks of the circuit court, and property appraisal adjust­ment boards. It is hereby declared to be the legislative intent that the department shall formulate such rules and regulations that property will be assessed, taxes will be collected, and the administration will be uniform, just, and otherwise in compliance with the requirements of the general law and the constitution.

(2) It is the legislative intent that all counties operate on computer programs that are substantially similar and produce data which are directly comparable. The rules and regulations shall prescribe uniform standards and procedures for computer programs and operations for all programs installed in any property appraiser's office

1000