Florida 2022 Regular Session

Florida House Bill H1375 Compare Versions

Only one version of the bill is available at this time.

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3	3	HB 1375 2022
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7	7	CODING: Words stricken are deletions; words underlined are additions.
8	8	hb1375-00
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10	10	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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14	14	A bill to be entitled 1
15	15	An act relating to tax collector budgets; amending s. 2
16	16	195.087, F.S.; revising the annual deadline by which a 3
17	17	tax collector must submit a budget to the Department 4
18	18	of Revenue for approval; authorizing boards of county 5
19	19	commissioners to submit feedback to the department 6
20	20	within a specified timeframe; requiring the department 7
21	21	to take into account such feedback; requiri ng the 8
22	22	department to send copies of its certifications of tax 9
23	23	collector budgets to boards of county commissioners; 10
24	24	requiring the department to respond in writing to 11
25	25	feedback from boards of county commissioners; 12
26	26	requiring tax collectors to send copies of re vised 13
27	27	budgets to boards of county commissioners; requiring 14
28	28	the department to send approvals of revised budgets to 15
29	29	tax collectors and boards of county commissioners; 16
30	30	deleting an obsolete provision; making technical 17
31	31	changes; reenacting s. 197.332(2), relatin g to duties 18
32	32	of tax collectors and branch offices, to incorporate 19
33	33	the amendments made by this act to s. 195.087, F.S, in 20
34	34	a reference thereto; providing an effective date. 21
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36	36	Be It Enacted by the Legislature of the State of Florida: 23
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38	38	Section 1. Subsection (2) of section 195.087, Florida 25
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40	40	HB 1375 2022
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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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51	51	Statutes, is amended to read: 26
52	52	195.087 Budget and related matters of property appraisers 27
53	53	and tax collectors to submit budgets to Department of Revenue .— 28
54	54	(2) On or before June August 1 of each year, each tax 29
55	55	collector, regardless of the form of county government, shall 30
56	56	submit to the Department of Revenue a budget for the operation 31
57	57	of the tax collector's office for the ensuing fiscal year, in 32
58	58	the manner and form prescribed by the department. A copy of such 33
59	59	budget must shall be provided furnished at the same time to the 34
60	60	board of county commissioners , which may review and provide 35
61	61	comments on and objections to the budget to the department 36
62	62	within 30 days after receiving the copy of the budget . After the 37
63	63	end of the 30-day period, the department shall examine the 38
64	64	budget, taking into account the comments and objections of the 39
65	65	board of county commissioners. and, If the department finds the 40
66	66	budget it is found adequate to carry on the work of the tax 41
67	67	collector, it must shall approve the budget, and certify it back 42
68	68	to the tax collector , and send a copy of the certification to 43
69	69	the board of county commissioners . If the department finds the 44
70	70	budget inadequate or excessive, it must shall return such budget 45
71	71	to the tax collector, together wi th its ruling on the budget 46
72	72	thereon. The department shall respond in writing to all comments 47
73	73	and objections by the board of county commissioners regardless 48
74	74	of whether the proposed budget is approved. If the budget is not 49
75	75	approved, the tax collector must shall revise the budget as 50
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77	77	HB 1375 2022
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81	81	CODING: Words stricken are deletions; words underlined are additions.
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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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88	88	required and resubmit it to the department and send a copy of 51
89	89	the revised budget to the board of county commissioners . After 52
90	90	the final approval of the budget by the department, a copy of 53
91	91	which must be provided to the tax collector and the board of 54
92	92	county commissioners, a there shall be no reduction or increase 55
93	93	may not be made by any officer, board, or commission without the 56
94	94	approval of the department. However, all moneys received by tax 57
95	95	collectors in complying with chapter 119 must shall be accounted 58
96	96	for in the same manner as provided for in s. 218.36, for moneys 59
97	97	received as county fees and commissions, and any such moneys may 60
98	98	be used and expended in the same manner and to the same extent 61
99	99	as funds budgeted for the office and no budge t amendment is 62
100	100	shall be required. This subsection does not apply in a county in 63
101	101	which the office of tax collector has been abolished and the 64
102	102	duties of that office have been transferred to another office 65
103	103	pursuant to s. 1(d), Art. VIII of the State Constitut ion or in a 66
104	104	county in which a resolution is in effect pursuant to s. 145.022 67
105	105	or in any charter county where the charter specifically provides 68
106	106	for a different method for the submission of the tax collector's 69
107	107	budget. 70
108	108	Section 2. For the purpose of incorpo rating the amendments 71
109	109	made by this act to section 195.087, Florida Statutes, in a 72
110	110	reference thereto, subsection (2) of section 197.332, Florida 73
111	111	Statutes, is reenacted to read: 74
112	112	197.332 Duties of tax collectors; branch offices. — 75
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118	118	CODING: Words stricken are deletions; words underlined are additions.
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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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125	125	(2) A county tax collecto r may establish one or more 76
126	126	branch offices by acquiring title to real property or by lease 77
127	127	agreement. The tax collector may hire staff and equip such 78
128	128	branch offices to conduct state business, or, if authorized to 79
129	129	do so by resolution of the county governing body, conduct county 80
130	130	business pursuant to s. 1(k), Art. VIII of the State 81
131	131	Constitution. The department shall rely on the tax collector's 82
132	132	determination that a branch office is necessary and shall base 83
133	133	its approval of the tax collector's budget in accordanc e with 84
134	134	the procedures of s. 195.087(2). 85
135	135	Section 3. This act shall take effect July 1, 2022. 86