Florida Senate - 2022 SB 1130 By Senator Brodeur 9-00946-22 20221130__ 1 A bill to be entitled 2 An act relating to tax collector budgets; amending s. 3 195.087, F.S.; revising the annual deadline by which a 4 tax collector must submit a budget to the Department 5 of Revenue for approval; authorizing boards of county 6 commissioners to submit feedback to the department 7 within a specified timeframe; requiring the department 8 to take into account such feedback; requiring the 9 department to send copies of its certifications of tax 10 collector budgets to boards of county commissioners; 11 requiring the department to respond in writing to 12 feedback from boards of county commissioners; 13 requiring tax collectors to send copies of revised 14 budgets to boards of county commissioners; requiring 15 the department to send approvals of revised budgets to 16 tax collectors and boards of county commissioners; 17 deleting an obsolete provision; making technical 18 changes; reenacting s. 197.332(2), relating to duties 19 of tax collectors and branch offices, to incorporate 20 the amendments made by this act to s. 195.087, F.S, in 21 a reference thereto; providing an effective date. 22 23 Be It Enacted by the Legislature of the State of Florida: 24 25 Section 1.Subsection (2) of section 195.087, Florida 26 Statutes, is amended to read: 27 195.087Budget and related matters of property appraisers 28 and tax collectors to submit budgets to Department of Revenue. 29 (2)On or before June August 1 of each year, each tax 30 collector, regardless of the form of county government, shall 31 submit to the Department of Revenue a budget for the operation 32 of the tax collectors office for the ensuing fiscal year, in 33 the manner and form prescribed by the department. A copy of such 34 budget must shall be provided furnished at the same time to the 35 board of county commissioners, which may review and provide 36 comments on and objections to the budget to the department 37 within 30 days after receiving the copy of the budget. After the 38 end of the 30-day period, the department shall examine the 39 budget, taking into account the comments and objections of the 40 board of county commissioners. and, If the department finds the 41 budget it is found adequate to carry on the work of the tax 42 collector, it must shall approve the budget, and certify it back 43 to the tax collector, and send a copy of the certification to 44 the board of county commissioners. If the department finds the 45 budget inadequate or excessive, it must shall return such budget 46 to the tax collector, together with its ruling on the budget 47 thereon. The department shall respond in writing to all comments 48 and objections by the board of county commissioners regardless 49 of whether the proposed budget is approved. If the budget is not 50 approved, the tax collector must shall revise the budget as 51 required and resubmit it to the department and send a copy of 52 the revised budget to the board of county commissioners. After 53 the final approval of the budget by the department, a copy of 54 which must be provided to the tax collector and the board of 55 county commissioners, a there shall be no reduction or increase 56 may not be made by any officer, board, or commission without the 57 approval of the department. However, all moneys received by tax 58 collectors in complying with chapter 119 must shall be accounted 59 for in the same manner as provided for in s. 218.36, for moneys 60 received as county fees and commissions, and any such moneys may 61 be used and expended in the same manner and to the same extent 62 as funds budgeted for the office and no budget amendment is 63 shall be required. This subsection does not apply in a county in 64 which the office of tax collector has been abolished and the 65 duties of that office have been transferred to another office 66 pursuant to s. 1(d), Art. VIII of the State Constitution or in a 67 county in which a resolution is in effect pursuant to s. 145.022 68 or in any charter county where the charter specifically provides 69 for a different method for the submission of the tax collectors 70 budget. 71 Section 2.For the purpose of incorporating the amendments 72 made by this act to section 195.087, Florida Statutes, in a 73 reference thereto, subsection (2) of section 197.332, Florida 74 Statutes, is reenacted to read: 75 197.332Duties of tax collectors; branch offices. 76 (2)A county tax collector may establish one or more branch 77 offices by acquiring title to real property or by lease 78 agreement. The tax collector may hire staff and equip such 79 branch offices to conduct state business, or, if authorized to 80 do so by resolution of the county governing body, conduct county 81 business pursuant to s. 1(k), Art. VIII of the State 82 Constitution. The department shall rely on the tax collectors 83 determination that a branch office is necessary and shall base 84 its approval of the tax collectors budget in accordance with 85 the procedures of s. 195.087(2). 86 Section 3.This act shall take effect July 1, 2022.