15 | 15 | | An act relating to local tax referenda requirements; 2 |
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16 | 16 | | amending ss. 125.0104, 125.0108, and 125.901, F.S.; 3 |
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17 | 17 | | requiring referenda elections related to tourist 4 |
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18 | 18 | | development taxes, tourist impact taxes, and 5 |
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19 | 19 | | children's services and independent special district 6 |
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20 | 20 | | property taxes to be held on the day of a general 7 |
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21 | 21 | | election; amending ss. 200.091 and 200.101, F.S.; 8 |
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22 | 22 | | requiring referenda elections related to increases in 9 |
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23 | 23 | | county and municipal ad valorem tax millages to be 10 |
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24 | 24 | | held on the day of a general election; amending s. 11 |
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25 | 25 | | 336.021, F.S.; requiring referenda elections related 12 |
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26 | 26 | | to the ninth-cent fuel tax to be held on the day of a 13 |
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27 | 27 | | general election; amending s. 336.025, F.S.; requir ing 14 |
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28 | 28 | | referenda elections related to local option fuel taxes 15 |
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29 | 29 | | to be held on the day of a general election; amending 16 |
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30 | 30 | | s. 1011.73, F.S.; requiring referenda elections 17 |
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31 | 31 | | related to certain school district millage elections 18 |
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32 | 32 | | to be held on the day of a general electio n; providing 19 |
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33 | 33 | | an effective date. 20 |
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34 | 34 | | 21 |
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35 | 35 | | Be It Enacted by the Legislature of the State of Florida: 22 |
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36 | 36 | | 23 |
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37 | 37 | | Section 1. Paragraphs (a) and (b) of subsection (6) of 24 |
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38 | 38 | | section 125.0104, Florida Statutes, are amended to read: 25 |
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46 | 46 | | Page 2 of 13 |
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47 | 47 | | F L O R I D A H O U S E O F R E P R E S E N T A T I V E S |
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48 | 48 | | |
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49 | 49 | | |
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50 | 50 | | |
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51 | 51 | | 125.0104 Tourist development tax; procedur e for levying; 26 |
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52 | 52 | | authorized uses; referendum; enforcement. — 27 |
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53 | 53 | | (6) REFERENDUM.— 28 |
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54 | 54 | | (a) No ordinance enacted by any county levying the tax 29 |
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55 | 55 | | authorized by paragraphs (3)(b) and (c) shall take effect until 30 |
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56 | 56 | | the ordinance levying and imposing the tax has been approv ed in 31 |
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57 | 57 | | a referendum held at a general election, as defined in s. 32 |
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58 | 58 | | 97.021, by a majority of the electors voting in such election in 33 |
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59 | 59 | | the county or by a majority of the electors voting in the 34 |
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60 | 60 | | subcounty special tax district affected by the tax. 35 |
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61 | 61 | | (b) The governing board of the county levying the tax 36 |
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62 | 62 | | shall arrange to place a question on the ballot at a general the 37 |
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63 | 63 | | next regular or special election, as defined in s. 97.021, to be 38 |
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64 | 64 | | held within the county, which question shall be in substantially 39 |
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65 | 65 | | the following form as follows: 40 |
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66 | 66 | | ....FOR the Tourist Development Tax 41 |
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67 | 67 | | ....AGAINST the Tourist Development Tax. 42 |
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68 | 68 | | Section 2. Subsection (5) of section 125.0108, Florida 43 |
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69 | 69 | | Statutes, is amended to read: 44 |
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70 | 70 | | 125.0108 Areas of critical state concern; tourist impact 45 |
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71 | 71 | | tax.— 46 |
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72 | 72 | | (5) The tourist impact tax authorized by this section 47 |
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73 | 73 | | shall take effect only upon express approval by a majority vote 48 |
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74 | 74 | | of those qualified electors in the area or areas of critical 49 |
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75 | 75 | | state concern in the county seeking to levy such tax, voting in 50 |
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83 | 83 | | Page 3 of 13 |
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84 | 84 | | F L O R I D A H O U S E O F R E P R E S E N T A T I V E S |
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85 | 85 | | |
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86 | 86 | | |
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87 | 87 | | |
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88 | 88 | | a referendum to be held by the governing board of such county in 51 |
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89 | 89 | | conjunction with a general or special election, as defined in s. 52 |
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90 | 90 | | 97.021, in accordance with the provisions of law relating to 53 |
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91 | 91 | | elections currently in force . However, if the area or areas of 54 |
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92 | 92 | | critical state concern are greater than 50 percent of the land 55 |
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93 | 93 | | area of the county and the tax is to be imposed throughout the 56 |
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94 | 94 | | entire county, the tax shall take effect only upon express 57 |
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95 | 95 | | approval of a majority of the qualified electors of the county 58 |
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96 | 96 | | voting in such a referendum. 59 |
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97 | 97 | | Section 3. Subsection (1) of section 125.901, Florida 60 |
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98 | 98 | | Statutes, is amended to read: 61 |
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99 | 99 | | 125.901 Children's services; independent special district; 62 |
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100 | 100 | | council; powers, duties, and functions; public records 63 |
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101 | 101 | | exemption.— 64 |
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102 | 102 | | (1) Each county may by ordinance create an independent 65 |
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103 | 103 | | special district, as defined in ss. 189.012 and 200.001(8)(e), 66 |
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104 | 104 | | to provide funding for children's services throughout the county 67 |
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105 | 105 | | in accordance with this section. The boundaries of such district 68 |
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106 | 106 | | shall be coterminous with the boundaries of the county. The 69 |
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107 | 107 | | county governing body shall obtain approval at a general 70 |
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108 | 108 | | election, as defined in s. 97.021 , by a majority vote of those 71 |
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109 | 109 | | electors voting on the question, to annually levy ad valorem 72 |
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110 | 110 | | taxes which shall not exceed the maximum millage rate authorized 73 |
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111 | 111 | | by this section. Any district created pursuant to the provisions 74 |
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112 | 112 | | of this subsection shall be required to levy and fix millage 75 |
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120 | 120 | | Page 4 of 13 |
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121 | 121 | | F L O R I D A H O U S E O F R E P R E S E N T A T I V E S |
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122 | 122 | | |
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123 | 123 | | |
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124 | 124 | | |
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125 | 125 | | subject to the provisions of s. 200.065. Once such millage is 76 |
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126 | 126 | | approved by the electorat e, the district shall not be required 77 |
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127 | 127 | | to seek approval of the electorate in future years to levy the 78 |
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128 | 128 | | previously approved millage. 79 |
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129 | 129 | | (a) The governing body of the district shall be a council 80 |
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130 | 130 | | on children's services, which may also be known as a juvenile 81 |
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131 | 131 | | welfare board or similar name as established in the ordinance by 82 |
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132 | 132 | | the county governing body. Such council shall consist of 10 83 |
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133 | 133 | | members, including: the superintendent of schools; a local 84 |
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134 | 134 | | school board member; the district administrator from the 85 |
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135 | 135 | | appropriate district of the Department of Children and Families, 86 |
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136 | 136 | | or his or her designee who is a member of the Senior Management 87 |
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137 | 137 | | Service or of the Selected Exempt Service; one member of the 88 |
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138 | 138 | | county governing body; and the judge assigned to juvenile cases 89 |
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139 | 139 | | who shall sit as a vo ting member of the board, except that said 90 |
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140 | 140 | | judge shall not vote or participate in the setting of ad valorem 91 |
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141 | 141 | | taxes under this section. If there is more than one judge 92 |
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142 | 142 | | assigned to juvenile cases in a county, the chief judge shall 93 |
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143 | 143 | | designate one of said juveni le judges to serve on the board. The 94 |
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144 | 144 | | remaining five members shall be appointed by the Governor, and 95 |
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145 | 145 | | shall, to the extent possible, represent the demographic 96 |
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146 | 146 | | diversity of the population of the county. After soliciting 97 |
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147 | 147 | | recommendations from the public, the co unty governing body shall 98 |
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148 | 148 | | submit to the Governor the names of at least three persons for 99 |
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149 | 149 | | each vacancy occurring among the five members appointed by the 100 |
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157 | 157 | | Page 5 of 13 |
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158 | 158 | | F L O R I D A H O U S E O F R E P R E S E N T A T I V E S |
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159 | 159 | | |
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160 | 160 | | |
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161 | 161 | | |
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162 | 162 | | Governor, and the Governor shall appoint members to the council 101 |
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163 | 163 | | from the candidates nominated by the cou nty governing body. The 102 |
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164 | 164 | | Governor shall make a selection within a 45 -day period or 103 |
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165 | 165 | | request a new list of candidates. All members appointed by the 104 |
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166 | 166 | | Governor shall have been residents of the county for the 105 |
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167 | 167 | | previous 24-month period. Such members shall be appoin ted for 4-106 |
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168 | 168 | | year terms, except that the length of the terms of the initial 107 |
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169 | 169 | | appointees shall be adjusted to stagger the terms. The Governor 108 |
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170 | 170 | | may remove a member for cause or upon the written petition of 109 |
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171 | 171 | | the county governing body. If any of the members of the c ouncil 110 |
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172 | 172 | | required to be appointed by the Governor under the provisions of 111 |
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173 | 173 | | this subsection shall resign, die, or be removed from office, 112 |
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174 | 174 | | the vacancy thereby created shall, as soon as practicable, be 113 |
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175 | 175 | | filled by appointment by the Governor, using the same method as 114 |
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176 | 176 | | the original appointment, and such appointment to fill a vacancy 115 |
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177 | 177 | | shall be for the unexpired term of the person who resigns, dies, 116 |
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178 | 178 | | or is removed from office. 117 |
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179 | 179 | | (b) However, any county as defined in s. 125.011(1) may 118 |
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180 | 180 | | instead have a governing body consist ing of 33 members, 119 |
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181 | 181 | | including: the superintendent of schools, or his or her 120 |
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182 | 182 | | designee; two representatives of public postsecondary education 121 |
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183 | 183 | | institutions located in the county; the county manager or the 122 |
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184 | 184 | | equivalent county officer; the district administrator f rom the 123 |
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185 | 185 | | appropriate district of the Department of Children and Families, 124 |
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186 | 186 | | or the administrator's designee who is a member of the Senior 125 |
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194 | 194 | | Page 6 of 13 |
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195 | 195 | | F L O R I D A H O U S E O F R E P R E S E N T A T I V E S |
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196 | 196 | | |
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197 | 197 | | |
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198 | 198 | | |
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199 | 199 | | Management Service or the Selected Exempt Service; the director 126 |
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200 | 200 | | of the county health department or the director's designe e; the 127 |
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201 | 201 | | state attorney for the county or the state attorney's designee; 128 |
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202 | 202 | | the chief judge assigned to juvenile cases, or another juvenile 129 |
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203 | 203 | | judge who is the chief judge's designee and who shall sit as a 130 |
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204 | 204 | | voting member of the board, except that the judge may not vote 131 |
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205 | 205 | | or participate in setting ad valorem taxes under this section; 132 |
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206 | 206 | | an individual who is selected by the board of the local United 133 |
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207 | 207 | | Way or its equivalent; a member of a locally recognized faith -134 |
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208 | 208 | | based coalition, selected by that coalition; a member of the 135 |
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209 | 209 | | local chamber of commerce, selected by that chamber or, if more 136 |
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210 | 210 | | than one chamber exists within the county, a person selected by 137 |
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211 | 211 | | a coalition of the local chambers; a member of the early 138 |
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212 | 212 | | learning coalition, selected by that coalition; a representative 139 |
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213 | 213 | | of a labor organization or union active in the county; a member 140 |
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214 | 214 | | of a local alliance or coalition engaged in cross -system 141 |
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215 | 215 | | planning for health and social service delivery in the county, 142 |
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216 | 216 | | selected by that alliance or coalition; a member of the local 143 |
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217 | 217 | | Parent-Teachers Association/Parent-Teacher-Student Association, 144 |
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218 | 218 | | selected by that association; a youth representative selected by 145 |
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219 | 219 | | the local school system's student government; a local school 146 |
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220 | 220 | | board member appointed by the chair of the school board; the 147 |
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221 | 221 | | mayor of the county or the mayor's designee; one member of the 148 |
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222 | 222 | | county governing body, appointed by the chair of that body; a 149 |
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223 | 223 | | member of the state Legislature who represents residents of the 150 |
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231 | 231 | | Page 7 of 13 |
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232 | 232 | | F L O R I D A H O U S E O F R E P R E S E N T A T I V E S |
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233 | 233 | | |
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234 | 234 | | |
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235 | 235 | | |
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236 | 236 | | county, selected by the chair of the local legislative 151 |
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237 | 237 | | delegation; an elected official rep resenting the residents of a 152 |
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238 | 238 | | municipality in the county, selected by the county municipal 153 |
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239 | 239 | | league; and 4 members -at-large, appointed to the council by the 154 |
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240 | 240 | | majority of sitting council members. The remaining 7 members 155 |
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241 | 241 | | shall be appointed by the Governor in acc ordance with procedures 156 |
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242 | 242 | | set forth in paragraph (a), except that the Governor may remove 157 |
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243 | 243 | | a member for cause or upon the written petition of the council. 158 |
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244 | 244 | | Appointments by the Governor must, to the extent reasonably 159 |
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245 | 245 | | possible, represent the geographic and demog raphic diversity of 160 |
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246 | 246 | | the population of the county. Members who are appointed to the 161 |
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247 | 247 | | council by reason of their position are not subject to the 162 |
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248 | 248 | | length of terms and limits on consecutive terms as provided in 163 |
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249 | 249 | | this section. The remaining appointed members of th e governing 164 |
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250 | 250 | | body shall be appointed to serve 2 -year terms, except that those 165 |
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251 | 251 | | members appointed by the Governor shall be appointed to serve 4 -166 |
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252 | 252 | | year terms, and the youth representative and the legislative 167 |
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253 | 253 | | delegate shall be appointed to serve 1 -year terms. A member may 168 |
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254 | 254 | | be reappointed; however, a member may not serve for more than 169 |
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255 | 255 | | three consecutive terms. A member is eligible to be appointed 170 |
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256 | 256 | | again after a 2-year hiatus from the council. 171 |
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257 | 257 | | (c) This subsection does not prohibit a county from 172 |
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258 | 258 | | exercising such power as is provided by general or special law 173 |
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259 | 259 | | to provide children's services or to create a special district 174 |
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260 | 260 | | to provide such services. 175 |
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268 | 268 | | Page 8 of 13 |
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269 | 269 | | F L O R I D A H O U S E O F R E P R E S E N T A T I V E S |
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270 | 270 | | |
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271 | 271 | | |
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272 | 272 | | |
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273 | 273 | | Section 4. Section 200.091, Florida Statutes, is amended 176 |
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274 | 274 | | to read: 177 |
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275 | 275 | | 200.091 Referendum to increase millage. —The millage 178 |
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276 | 276 | | authorized to be levied in s. 200.071 for county purposes, 179 |
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277 | 277 | | including dependent districts therein, may be increased for 180 |
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278 | 278 | | periods not exceeding 2 years, provided such levy has been 181 |
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279 | 279 | | approved by majority vote of the qualified electors in the 182 |
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280 | 280 | | county or district vo ting in a general an election, as defined 183 |
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281 | 281 | | in s. 97.021, called for such purpose. Such an election may be 184 |
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282 | 282 | | called by the governing body of any such county or district on 185 |
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283 | 283 | | its own motion and shall be called upon submission of a petition 186 |
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284 | 284 | | specifying the amount o f millage sought to be levied and the 187 |
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285 | 285 | | purpose for which the proceeds will be expended and containing 188 |
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286 | 286 | | the signatures of at least 10 percent of the persons qualified 189 |
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287 | 287 | | to vote in such election, signed within 60 days prior to the 190 |
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288 | 288 | | date the petition is filed. 191 |
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289 | 289 | | Section 5. Section 200.101, Florida Statutes, is amended 192 |
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290 | 290 | | to read: 193 |
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291 | 291 | | 200.101 Referendum for millage in excess of limits. —The 194 |
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292 | 292 | | qualified electors of a municipality may , by majority vote at a 195 |
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293 | 293 | | general election, as defined in s. 97.021, of those voting 196 |
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294 | 294 | | approve an increase of millage above those limits imposed by s. 197 |
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295 | 295 | | 200.081 in a referendum called for such purpose by the governing 198 |
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296 | 296 | | body of the municipality, but the period of such increase may 199 |
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297 | 297 | | not exceed 2 years. Such referendum also may be initiated by 200 |
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305 | 305 | | Page 9 of 13 |
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306 | 306 | | F L O R I D A H O U S E O F R E P R E S E N T A T I V E S |
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307 | 307 | | |
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308 | 308 | | |
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309 | 309 | | |
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310 | 310 | | submission of a petition to the governing body of the 201 |
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311 | 311 | | municipality containing the signatures of 10 percent of those 202 |
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312 | 312 | | persons eligible to vote in such referendum, which signatures 203 |
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313 | 313 | | were affixed to the petition within 60 days prior to its 204 |
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314 | 314 | | submission. 205 |
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315 | 315 | | Section 6. Paragraph (a) of subsection (4) of section 206 |
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316 | 316 | | 336.021, Florida Statutes, is amended to read: 207 |
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317 | 317 | | 336.021 County transportation system; levy of ninth -cent 208 |
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318 | 318 | | fuel tax on motor fuel and diesel fuel. — 209 |
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319 | 319 | | (4)(a)1. A certified copy of the ordinance proposing to 210 |
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320 | 320 | | levy the tax pursuant to referendum shall be furnished by the 211 |
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321 | 321 | | county to the department within 10 days after approval of such 212 |
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322 | 322 | | ordinance. 213 |
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323 | 323 | | 2. A referendum under this subsection shall be held only 214 |
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324 | 324 | | at a general election, as defined in s. 97.021. 215 |
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325 | 325 | | 3. Furthermore, The county levying the tax pursuant to 216 |
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326 | 326 | | referendum shall notify the department within 10 days after the 217 |
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327 | 327 | | passage of the referendum of such passage and of the time period 218 |
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328 | 328 | | during which the tax will be levied. The failure to furnish the 219 |
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329 | 329 | | certified copy will not invalid ate the passage of the ordinance. 220 |
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330 | 330 | | Section 7. Paragraph (b) of subsection (1) and paragraph 221 |
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331 | 331 | | (b) of subsection (3) of section 336.025, Florida Statutes, are 222 |
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332 | 332 | | amended to read: 223 |
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333 | 333 | | 336.025 County transportation system; levy of local option 224 |
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334 | 334 | | fuel tax on motor fuel and diesel fuel. — 225 |
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342 | 342 | | Page 10 of 13 |
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343 | 343 | | F L O R I D A H O U S E O F R E P R E S E N T A T I V E S |
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344 | 344 | | |
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345 | 345 | | |
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346 | 346 | | |
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347 | 347 | | (1) 226 |
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348 | 348 | | (b) In addition to other taxes allowed by law, there may 227 |
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349 | 349 | | be levied as provided in s. 206.41(1)(e) a 1 -cent, 2-cent, 3-228 |
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350 | 350 | | cent, 4-cent, or 5-cent local option fuel tax upon every gallon 229 |
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351 | 351 | | of motor fuel sold in a county and taxed unde r the provisions of 230 |
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352 | 352 | | part I of chapter 206. The tax shall be levied by an ordinance 231 |
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353 | 353 | | adopted by a majority plus one vote of the membership of the 232 |
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354 | 354 | | governing body of the county or by referendum. A referendum 233 |
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355 | 355 | | under this subsection shall be held only at a genera l election, 234 |
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356 | 356 | | as defined in s. 97.021. 235 |
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357 | 357 | | 1. All impositions and rate changes of the tax shall be 236 |
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358 | 358 | | levied before October 1, to be effective January 1 of the 237 |
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359 | 359 | | following year. However, levies of the tax which were in effect 238 |
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360 | 360 | | on July 1, 2002, and which expire on Au gust 31 of any year may 239 |
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361 | 361 | | be reimposed at the current authorized rate provided the tax is 240 |
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362 | 362 | | levied before July 1 and is effective September 1 of the year of 241 |
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363 | 363 | | expiration. 242 |
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364 | 364 | | 2. The county may, prior to levy of the tax, establish by 243 |
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365 | 365 | | interlocal agreement with one o r more municipalities located 244 |
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366 | 366 | | therein, representing a majority of the population of the 245 |
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367 | 367 | | incorporated area within the county, a distribution formula for 246 |
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368 | 368 | | dividing the entire proceeds of the tax among county government 247 |
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369 | 369 | | and all eligible municipalities within t he county. If no 248 |
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370 | 370 | | interlocal agreement is adopted before the effective date of the 249 |
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371 | 371 | | tax, tax revenues shall be distributed pursuant to the 250 |
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379 | 379 | | Page 11 of 13 |
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380 | 380 | | F L O R I D A H O U S E O F R E P R E S E N T A T I V E S |
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381 | 381 | | |
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382 | 382 | | |
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383 | 383 | | |
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384 | 384 | | provisions of subsection (4). If no interlocal agreement exists, 251 |
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385 | 385 | | a new interlocal agreement may be established prior to June 1 of 252 |
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386 | 386 | | any year pursuant to this subparagraph. However, any interlocal 253 |
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387 | 387 | | agreement agreed to under this subparagraph after the initial 254 |
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388 | 388 | | levy of the tax or change in the tax rate authorized in this 255 |
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389 | 389 | | section shall under no circumstances materially or adverse ly 256 |
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390 | 390 | | affect the rights of holders of outstanding bonds which are 257 |
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391 | 391 | | backed by taxes authorized by this paragraph, and the amounts 258 |
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392 | 392 | | distributed to the county government and each municipality shall 259 |
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393 | 393 | | not be reduced below the amount necessary for the payment of 260 |
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394 | 394 | | principal and interest and reserves for principal and interest 261 |
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395 | 395 | | as required under the covenants of any bond resolution 262 |
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396 | 396 | | outstanding on the date of establishment of the new interlocal 263 |
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397 | 397 | | agreement. 264 |
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398 | 398 | | 3. County and municipal governments shall use moneys 265 |
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399 | 399 | | received pursuant to this paragraph for transportation 266 |
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400 | 400 | | expenditures needed to meet the requirements of the capital 267 |
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401 | 401 | | improvements element of an adopted comprehensive plan or for 268 |
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402 | 402 | | expenditures needed to meet immediate local transportation 269 |
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403 | 403 | | problems and for other transportati on-related expenditures that 270 |
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404 | 404 | | are critical for building comprehensive roadway networks by 271 |
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405 | 405 | | local governments. For purposes of this paragraph, expenditures 272 |
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406 | 406 | | for the construction of new roads, the reconstruction or 273 |
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407 | 407 | | resurfacing of existing paved roads, or the pa ving of existing 274 |
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408 | 408 | | graded roads shall be deemed to increase capacity and such 275 |
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416 | 416 | | Page 12 of 13 |
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417 | 417 | | F L O R I D A H O U S E O F R E P R E S E N T A T I V E S |
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418 | 418 | | |
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419 | 419 | | |
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420 | 420 | | |
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421 | 421 | | projects shall be included in the capital improvements element 276 |
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422 | 422 | | of an adopted comprehensive plan. Expenditures for purposes of 277 |
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423 | 423 | | this paragraph shall not include routine maintenance o f roads. 278 |
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424 | 424 | | (3) The tax authorized pursuant to paragraph (1)(a) shall 279 |
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425 | 425 | | be levied using either of the following procedures: 280 |
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426 | 426 | | (b) If no interlocal agreement or resolution is adopted 281 |
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427 | 427 | | pursuant to subparagraph (a)1. or subparagraph (a)2., 282 |
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428 | 428 | | municipalities represen ting more than 50 percent of the county 283 |
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429 | 429 | | population may, prior to June 20, adopt uniform resolutions 284 |
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430 | 430 | | approving the local option tax, establishing the duration of the 285 |
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431 | 431 | | levy and the rate authorized in paragraph (1)(a), and setting 286 |
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432 | 432 | | the date for a countywide ref erendum on whether to levy the tax. 287 |
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433 | 433 | | A referendum under this subsection shall be held only at a 288 |
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434 | 434 | | general election, as defined in s. 97.021 shall be held in 289 |
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435 | 435 | | accordance with the provisions of such resolution and applicable 290 |
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436 | 436 | | state law, provided that the county s hall bear the costs 291 |
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437 | 437 | | thereof. The tax shall be levied and collected countywide on 292 |
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438 | 438 | | January 1 following 30 days after voter approval. 293 |
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439 | 439 | | Section 8. Subsection (3) of section 1011.73, Florida 294 |
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440 | 440 | | Statutes, is amended to read: 295 |
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441 | 441 | | 1011.73 District millage elections. — 296 |
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442 | 442 | | (3) HOLDING ELECTIONS. —All school district millage 297 |
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443 | 443 | | elections shall be held and conducted in the manner prescribed 298 |
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444 | 444 | | by law for holding general elections, except as provided in this 299 |
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445 | 445 | | chapter. A referendum under this part shall be held only at a 300 |
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