The Florida Senate
BILL ANALYSIS AND FISCAL IMPACT STATEMENT
(This document is based on the provisions contained in the legislation as of the latest date listed below.)
Prepared By: The Professional Staff of the Committee on Environment and Natural Resources
BILL: SB 320
INTRODUCER: Senator Harrell
SUBJECT: Land Acquisition Trust Fund
DATE: February 20, 2023
ANALYST STAFF DIRECTOR REFERENCE ACTION
1. Carroll Rogers EN Pre-meeting
2. AEG
3. AP
I. Summary:
SB 320 appropriates from the Land Acquisition Trust Fund a minimum of the lesser of 7.6
percent
1
of the funds remaining after debt service or $50 million annually for projects dedicated
to the conservation of the Indian River Lagoon. The Department of Environmental Protection
(DEP) will use the funds to provide grants for projects that implement the 2008 updated Indian
River Lagoon Comprehensive Conservation and Management Plan. Priority must be given to
projects for ecosystem monitoring and habitat restoration, septic to sewer conversion, and
management of stormwater, freshwater, and agricultural discharges. Grants for septic to sewer
conversion and discharge management projects must require a minimum 50 percent local match.
Beginning January 1, 2024, DEP must annually submit a report regarding the projects to the
Governor and the Legislature.
II. Present Situation:
The Indian River Lagoon
The Indian River Lagoon (IRL) is a 156-mile-long estuary spanning approximately 40 percent of
Florida’s east coast.
2
There are six coastal counties in the IRL watershed: Volusia, Brevard,
Indian River, St. Lucie, Martin, and Palm Beach.
3
The IRL extends from Ponce de Leon Inlet
near New Smyrna Beach in Volusia County to the southern border of Jupiter Inlet in Martin
1
Approximately $93 million based on estimates for Fiscal Year 2023-2024.
2
DEP, Basin Management Action Plan, Indian River Lagoon Basin Central Indian River Lagoon, 14 (2021), available at
https://publicfiles.dep.state.fl.us/DEAR/BMAP/IndianRiverLagoon/BMAP_Documents/2021_IRL_BMAP_Final/CIRL/Final
_CIRL_BMAP_02102021.pdf; IRLNEP, Importance, https://onelagoon.org/importance/ (last visited Feb. 15, 2023).
3
DEP, Basin Management Action Plan, Indian River Lagoon Basin Central Indian River Lagoon, 14 (2021).
REVISED: BILL: SB 320 Page 2
County.
4
There are three interconnected
lagoons in the IRL basin: Mosquito
Lagoon, Banana River Lagoon, and Indian
River Lagoon.
5
Seventy-one percent of its
area and nearly half its length is within
Brevard County.
6
The IRL is considered the most biologically
diverse estuary in North America.
7
It is
home to more than 2,000 species of plants,
600 species of fish, 300 species of birds,
and 53 threatened or endangered species.
8
In 2014, the estimated annual economic
value received from the IRL was
approximately $7.6 billion, around $1.57
billion of which was attributable to
recreation and visitor-related activity.
9
Industry groups directly influenced by the
IRL supported nearly 72,000 jobs.
10
The IRL ecosystem has been harmed by
human activities in the region. Stormwater
runoff from urban and agricultural areas,
wastewater treatment facility discharges,
canal discharges, septic systems, animal
waste, and fertilizer applications have led
to harmful levels of nutrients and sediments
4
Id.
5
DEP, TMDL Report, Nutrient and Dissolved Oxygen TMDLs for the Indian River Lagoon and Banana River Lagoon, 1
(Mar. 2009), available at https://floridadep.gov/sites/default/files/indian-banana-nutrient-do-tmdl.pdf.
6
Tetra Tech, Inc. & Closewaters, LLC, Save Our Indian River Lagoon Project Plan 2019 Update, xi (Feb. 2023)[hereinafter
Save Our Lagoon], available at https://www.brevardfl.gov/SaveOurLagoon/ProjectPlan. The map on this page shows the
IRL watershed. IRLNEP, IRLWatershedMap_With PlBound, https://onelagoon.org/irlwatershedmap_withplbound/# (last
visited Feb. 17, 2023).
7
DEP, Basin Management Action Plan, Indian River Lagoon Basin Central Indian River Lagoon, 45 (2021), available at
https://floridadep.gov/sites/default/files/central-irl-bmap.pdf; An estuary is a partially enclosed, coastal waterbody where
freshwater from rivers and streams mixes with saltwater from the ocean. Estuaries are among the most productive ecosystems
on earth, home to unique plant and animal communities that have adapted to brackish water: freshwater mixed with saltwater.
U.S. EPA, What Is An Estuary?, https://www.epa.gov/nep/basic-information-about-estuaries (last visited Feb. 15, 2023);
NOAA, What Is An Estuary?, https://oceanservice.noaa.gov/facts/estuary.html (last visited Feb. 15, 2023).
8
Indian River Lagoon Species Inventory, Biodiversity,
https://www.irlspecies.org/misc/Total_Biodiv.php#:~:text=Home%20to%20over%204%2C200%20species%20of%20plants
%2C%20birds%2C,species%20of%20fish%20and%20370%20species%20of%20birds (last visited Feb. 15, 2023).
9
East Central Florida Regional Planning Council and Treasure Coast Regional Planning Council, Indian River Lagoon
Economic Valuation Update, vi, ix (Aug. 26, 2016), available at
https://files.tcrpc.org/portfolio%20of%20work/Economic%20Development/IRL%20Valuation/FinalReportIRL08_26_2016.p
df.
10
Id. at ix. BILL: SB 320 Page 3
entering the lagoon.
11
These pollutants create cloudy conditions, feed algal blooms, and lead to
muck accumulation, all of which negatively impact the seagrass that provides habitat for much of
the IRL’s marine life.
12
During the 2011 “Superbloom,” intense algal blooms of phytoplankton
occurred throughout most of the IRL, lasting for seven months and resulting in massive losses of
seagrass that has yet to fully recover.
13
There have also been recurring brown tides; unusual
mortalities of dolphins, manatees, and shorebirds; and large fish kills due to low dissolved
oxygen from decomposing algae.
14
Brown tide is a type of algal bloom dominated by a brown,
microscopic marine algae, which can be harmful to ecosystems in high concentrations, and was
first documented in state waters in 2012.
15
The St. Lucie Estuary is a major tributary to the
southern IRL, so freshwater discharges from Lake Okeechobee, which can include toxic
cyanobacteria (“blue-green algae”), also impact the IRL.
16
The St. Johns River Water Management District, South Florida Water Management District, and
local governments implement projects that address water quality issues in the IRL.
17
Brevard
County established the Save Our Indian River Lagoon Project Plan, which outlines local projects
to meet water quality targets and improve the health, productivity, aesthetic appeal, and
economic value of the IRL.
18
In 2016, Brevard County passed a referendum, approved by 62.4
percent of voters, to authorize the issuance of a half-cent infrastructure sales tax to pay for a
portion of the plan.
19
The sales tax will generate an estimated $542 million over ten years.
20
11
Tetra Tech, Inc. & Closewaters, LLC, Save Our Indian River Lagoon Project Plan 2019 Update at xi; Marine Resources
Council, Indian River Lagoon Health Update, 4-7 (2018), available at https://savetheirl.org/wp-content/uploads/mrc-report-
card-2018-min.pdf.
12
Tetra Tech, Inc. & Closewaters, LLC, Save Our Indian River Lagoon Project Plan 2019 Update at xi.
13
IRL 2011 Consortium, Indian River Lagoon 2011 Superbloom - Plan of Investigation, 2-3 (2012), available at
https://www.sjrwmd.com/static/waterways/irl-technical//2011superbloom_investigationplan_June_2012.pdf; Marine
Resources Council, Indian River Lagoon Coastal Community Report Card, 2,4 (2022), available at https://savetheirl.org/wp-
content/uploads/IRLReportCard2022-opt.pdf.
14
Tetra Tech, Inc. & Closewaters, LLC, Save Our Indian River Lagoon Project Plan 2019 Update at xi.
15
SJRWMD, Renewing the Lagoon - Frequently Asked Questions, https://www.sjrwmd.com/waterways/renew-lagoon/#faq-
01 (last visited Feb. 15, 2023); FWC, Effects of Brown Tide in the Indian River Lagoon (2012),
https://myfwc.com/research/redtide/monitoring/historical-events/brown-tide/ (last visited Feb. 15, 2023).
16
DEP, Basin Management Action Plan, St. Lucie River and Estuary Basin, 15 (2020), available at
https://publicfiles.dep.state.fl.us/DEAR/DEARweb/BMAP/NEEP_2020_Updates/St_Lucie_BMAP_01-31-20.pdf ; DEP,
Basin Management Action Plan, Lake Okeechobee, 14 (2020), available at
https://publicfiles.dep.state.fl.us/DEAR/DEARweb/BMAP/NEEP_2020_Updates/Lake%20Okeechobee%20BMAP_01-31-
20.pdf.
17
SJRWMD, The Indian River Lagoon, https://www.sjrwmd.com/waterways/indian-river-lagoon/ (last visited Feb. 15,
2023); SFWMD, Celebrating the Indian River Lagoon-South C-23/24 Stormwater Treatment Area Groundbreaking,
https://www.sfwmd.gov/news-events/news/celebrating-indian-river-lagoon-south-c-2324-stormwater-treatment-area (last
visited Feb. 15, 2023).
18
Tetra Tech, Inc. & Closewaters, LLC, Save Our Indian River Lagoon Project Plan 2019 Update at xi.
19
Brevard County Supervisor of Elections, 2016 General Election Official Results,
https://enr.electionsfl.org/BRE/1616/Summary/ (last visited Feb. 15, 2023); Brevard County, Save our Indian River Lagoon
Project Plan, https://www.brevardfl.gov/SaveOurLagoon/ProjectPlan (last visited Feb. 15, 2023).
20
Id. BILL: SB 320 Page 4
On January 10, 2023, Governor DeSantis signed Executive Order 23-6, directing the Department
of Environmental Protection (DEP) to identify and prioritize strategies and projects to expedite
water quality restoration in the IRL.
21
The executive order instructed DEP to:
Work with the Legislature to establish the IRL Protection Program and secure at least $100
million annually for priority projects;
Coordinate with stakeholders to expand partnerships to identify and prioritize projects for
water quality restoration;
Undertake enhanced water quality monitoring in the IRL to better identify sources of nutrient
loading to inform project prioritization and improve water quality in the IRL;
Take actions to reduce nutrient contributions to the IRL from septic tanks and wastewater
facilities, stormwater discharges, and agriculture non-point sources; and
Support innovative nature-based solutions including living shorelines, freshwater and coastal
wetland restoration, and seagrass recovery utilizing strategic propagation and planting
efforts.
22
Pollution from Onsite Sewage and Disposal Systems
Onsite sewage treatment and disposal systems (OSTDSs), commonly referred to as “septic
systems,” generally consist of two basic parts: the septic tank and the drainfield.
23
Waste from
toilets, sinks, washing machines, and showers flows through a pipe into the septic tank, where
anaerobic bacteria break the solids into a liquid form. The liquid portion of the wastewater flows
into the drainfield, which is generally a series of perforated pipes or panels surrounded by
lightweight materials such as gravel or Styrofoam. The drainfield provides a secondary treatment
where aerobic bacteria continue deactivating the germs. The drainfield also provides filtration of
the wastewater, as gravity draws the water down through the soil layers.
24
In Florida,
development in some areas is dependent on OSTDSs due to the cost and time it takes to install
central sewer systems.
25
For example, in rural areas and low-density developments, central sewer
systems are not cost-effective.
26
In a conventional OSTDS, a septic tank does not reduce nitrogen from the raw sewage. In
Florida, approximately 30-40 percent of the nitrogen levels are reduced in the drainfield of a
system that is installed 24 inches or more from groundwater. This still leaves a significant
amount of nitrogen to percolate into the groundwater, which makes nitrogen from OSTDSs a
potential contaminant in groundwater.
OSTDSs account for much of the nitrogen enrichment in groundwater in the IRL watersheds
because the six counties adjacent to the IRL rely heavily on OSTDS for wastewater
21
Office of the Governor, Executive Order 23-6, 6 (Jan. 10, 2023), available at https://www.flgov.com/wp-
content/uploads/2023/01/EO-23-06.pdf.
22
Id. at 7.
23
DOH, Septic System Information and Care, http://columbia.floridahealth.gov/programs-and-services/environmental-
health/onsite-sewage-disposal/septic-information-and-care.html (last visited Feb, 2023); EPA, Types of Septic Systems,
https://www.epa.gov/septic/types-septic-systems (last visited Feb. 10, 2023) (showing the graphic provided in the analysis).
24
Id.
25
DOH, Report on Range of Costs to Implement a Mandatory Statewide 5-Year Septic Tank Inspection Program, Executive
Summary (Oct. 1, 2008), available at http://www.floridahealth.gov/environmental-health/onsite-sewage/_documents/costs-
implement-mandatory-statewide-inspection.pdf (last visited Feb. 10, 2023).
26
Id. BILL: SB 320 Page 5
management.
27
As of 2021, there were approximately 300,000 permitted OSTDSs in the IRL
watershed. Indian River and Martin Counties used OSTDSs for over 50 percent of their
wastewater management and there were approximately 31,000 septic systems in each county.
28
As of 2019, Brevard County, which borders nearly half of the IRL, had an estimated 53,204
OSTDSs and contributed approximately 17,863 pounds per year of total nitrogen from failing
OSTDSs.
29
The Indian River Lagoon National Estuary Program
The U.S. Environmental Protection Agency’s (EPA) National Estuary Program is a community-
based program to protect and restore the water quality and ecological integrity of estuaries of
national significance.
30
Currently, 28 estuaries located along the Atlantic, Gulf, and Pacific
coasts and in Puerto Rico are designated as estuaries of national significance. Each National
Estuary Program focuses within a study area that includes the estuary and surrounding
watershed. Through a process of involving community stakeholders, the 28 National Estuary
Programs develop and implement Comprehensive Conservation and Management Plans, which
are long-term plans that contain actions to address water quality and living resource challenges
and priorities. The National Estuary Program challenges and priorities are defined by local, city,
state, federal, private, and non-profit stakeholders.
31
The IRL National Estuary Program was established in 1990 under the sponsorship of the St.
Johns River and South Florida Water Management Districts.
32
The program developed the IRL
Comprehensive Conservation and Management Plan Update, first published in 1997 and updated
in 2008 and 2018.
33
The plan provides goals and action plan outputs regarding water quality,
habitats, and living resources within the IRL.
34
In 2015, the IRL Council was established to carry out the IRL National Estuary Program.
35
The
Council includes DEP, the St. Johns River Water Management District, the South Florida Water
Management District, Volusia County, Brevard County, St. Lucie County, Martin County, and a
collection of local governments known as the Indian River County Lagoon Coalition.
36
The goals
of the parties to the IRL Council’s interlocal agreement are the goals set forth in the amended
27
L.W. Herren, et al., Septic systems drive nutrient enrichment of groundwaters and eutrophication in the urbanized Indian
River Lagoon, Florida, Marine Pollution Bulletin 172, 2 (2021), available at
https://reader.elsevier.com/reader/sd/pii/S0025326X21009620?token=1384E4307B3A786FC65C7DD3270D91440566F5E27
93CAE8F859A2139CF19FE68102D54027EEFF164F8492399C7F65B49&originRegion=us-east-
1&originCreation=20230217141616.
28
Id.
29
Tetra Tech, Inc. & Closewaters, LLC, Save Our Indian River Lagoon Project Plan 2019 Update at 22-23.
30
33 U.S.C. s. 1330; U.S. EPA, National Estuary Program (NEP), Overview of the National Estuary Program,
https://www.epa.gov/nep/overview-national-estuary-program (last visited Feb. 15, 2023).
31
EPA, Overview of the National Estuary Program.
32
IRLNEP, The Indian River Lagoon NEP, https://onelagoon.org/irlnep/ (last visited Feb. 15, 2023).
33
IRLNEP, Indian River Lagoon Comprehensive Conservation and Management Plan Update, 15 (2019), available at
https://onelagoon.org/wp-content/uploads/IRLNEP_Final-Draft-CCMP-REVISION_2018-12-07_LowRes__20200204.pdf.
34
Id. at 18.
35
IRLNEP, the Indian River Lagoon NEP.
36
First Amended and Restated Indian River Lagoon National Estuary Program Interlocal Agreement, 1-3 (Sept. 2015),
available at https://onelagoon.net/wp-content/uploads/irlnep_amended_interlocal_agreement_2015.pdf. BILL: SB 320 Page 6
Comprehensive Conservation and Management Plan.
37
The interlocal agreement established
minimum annual funding contributions from each party to the IRL Council.
38
These
contributions supplement annual funding from the EPA.
39
DEP has designated the IRL as an impaired waterbody. In 2009, DEP adopted total maximum
daily load (TMDL) water quality restoration targets for the North and Central IRL and the
Banana River Lagoon.
40
In 2013, DEP adopted three basin management action plans to achieve
these TMDLs.
41
In 2019, 2020, 2021, and 2022, the Legislature appropriated recurring funds
from the General Revenue Fund to the IRL National Estuary Program for activities necessary to
achieve the TMDLs for the North and Central IRL and the Banana River Lagoon.
42
Indian River Lagoon Comprehensive Conservation and Management Plan
The 2008 IRL Comprehensive Conservation and Management Plan was revised in 2019 to
respond to a combination of events that dramatically reinforced scientific concerns about the
health of the IRL, including ongoing algal blooms, widespread loss of seagrass, and episodic
wildlife mortality events.
43
Goals of the Plan include, but are not limited to:
Achieving water quality standards to remove waterbodies from the Impaired Waters list;
44
Improving wastewater infrastructure to increase capacity and treatment and achieving
advanced wastewater treatment;
45
Reducing stormwater runoff entering the IRL and improving the quality of runoff that does
enter the IRL;
46
Improving scientific understanding of IRL hydrology and hydrodynamics to improve
management;
47
and
Removing muck in the IRL to reduce nutrient loads and improve water clarity.
48
Land Acquisition Trust Fund
Documentary stamp tax revenues are collected under ch. 201, F.S., which requires an excise tax
to be levied on two classes of documents: deeds and other documents related to real property,
37
Id. at 4.
38
Id. at 10.
39
IRLNEP, 5-Year Program Evaluation Report FY 2017-2021, 13, available at https://onelagoon.org/wp-
content/uploads/IRLNEP_EPA-PE-Report-2021_Draft_2022_03_28.pdf.
40
DEP, TMDL Report, Nutrient and Dissolved Oxygen TMDLs for the Indian River Lagoon and Banana River Lagoon, 49-
64 (Mar. 2009), available at https://floridadep.gov/sites/default/files/indian-banana-nutrient-do-tmdl.pdf; see also DEP,
TMDL Report, Dissolved Oxygen and Nutrient TMDLs for Eight Tributary Segments of the Indian River Lagoon (2013),
available at http://publicfiles.dep.state.fl.us/DEAR/DEARweb/TMDL/Final_TMDL/gp5/irltrib_donut_tmdl_mainreport.pdf.
41
DEP, Basin Management Action Plans (BMAPs), https://floridadep.gov/dear/water-quality-restoration/content/basin-
management-action-plans-bmaps (last visited Feb. 15, 2023). Links to the three plans are located under “adopted BMAPS.”
42
Chapter 2019-115, Laws of Fla., Specific Appropriation 1678; Chapter 2020-157, Laws of Fla., Specific Appropriation
1658; Chapter 2021-36, Laws of Fla., Specific Appropriation 1630; Chapter 2022-156, Laws of Fla., Specific Appropriation
1690.
43
IRLNEP, A 10-Year Comprehensive Conservation and Management Plan for the Indian River Lagoon, Florida, 13 (2019),
available at https://onelagoon.org/wp-content/uploads/IRLNEP_CCMP-Looking-Ahead-to-2030_eBook.pdf.
44
Id. at 29.
45
Id. at 33.
46
Id. at 40.
47
Id. at 46.
48
Id. at 50. BILL: SB 320 Page 7
which are taxed at the rate of 70 cents per $100; and certificates of indebtedness, promissory
notes, wage assignments, and retail charge account agreements, which are taxed at 35 cents per
$100.
49
In 2014, Florida voters approved Amendment One, a constitutional amendment to provide a
dedicated funding source for land and water conservation and restoration.
50
The amendment
required that starting on July 1, 2015, and for 20 years thereafter, 33 percent of net revenues
derived from documentary stamp taxes be deposited into the Land Acquisition Trust
Fund (LATF).
51
Article X, s. 28 of the State Constitution requires that funds in the LATF be
expended only for the following purposes:
As provided by law, to finance or refinance: the acquisition and
improvement of land, water areas, and related property interests, including
conservation easements, and resources for conservation lands including
wetlands, forests, and fish and wildlife habitat; wildlife management areas;
lands that protect water resources and drinking water sources, including
lands protecting the water quality and quantity of rivers, lakes, streams,
springsheds, and lands providing recharge for groundwater and aquifer
systems; lands in the Everglades Agricultural Area and the Everglades
Protection Area, as defined in Article II, Section 7(b); beaches and shores;
outdoor recreation lands, including recreational trails, parks, and urban open
space; rural landscapes; working farms and ranches; historic or geologic
sites; together with management, restoration of natural systems, and the
enhancement of public access or recreational enjoyment of conservation
lands.
52
To implement Art. X, s. 28 of the State Constitution, the Legislature passed ch. 2015-229, Laws
of Florida. This act, in part, amended the following sections of law:
Section 201.15, F.S., to conform to the constitutional requirement that the LATF receive at
least 33 percent of net revenues derived from documentary stamp taxes; and
Section 375.041, F.S., to designate the LATF within DEP as the trust fund to serve as the
constitutionally mandated depository for the percentage of documentary stamp tax
revenues.
53
Under s. 375.041, F.S., funds deposited into the LATF must be distributed in the following order
and amounts:
First, obligations relating to debt service, specifically, payments relating to debt service on
Florida Forever Bonds and Everglades restoration bonds.
Then, unless superseded by the General Appropriations Act, before funds are authorized to
be appropriated for other uses:
49
See ss. 201.02(1)(a) and 201.08(1)(a), F.S.
50
The Florida Senate, Water and Land Conservation, https://www.flsenate.gov/media/topics/WLC (last visited Feb 15,
2023).
51
Id.
52
FLA. CONST. art. X, s. 28(b)(1).
53
Ch. 2015-229, ss. 9 and 50, Laws of Fla. BILL: SB 320 Page 8
o A minimum of the lesser of 25 percent of the funds remaining after the payment of debt
service or $200 million annually for Everglades projects that implement the
Comprehensive Everglades Restoration Plan (CERP), the Long-Term Plan, or the
Northern Everglades and Estuaries Protection Program (NEEPP), with priority given to
Everglades restoration projects that reduce harmful discharges of water from Lake
Okeechobee to the St. Lucie or Caloosahatchee estuaries in a timely manner. From these
funds, the following specified distributions are required:
$32 million annually through the 2023-2024 fiscal year for the Long-Term Plan;
After deducting the $32 million, the minimum of the lesser of 76.5 percent of the
remainder or $100 million annually through the 2025-2026 fiscal year for the CERP;
and
Any remaining funds for Everglades projects under the CERP, the Long-Term Plan,
or the NEEPP.
o A minimum of the lesser of 7.6 percent of the funds remaining after the payment of debt
service or $50 million annually for spring restoration, protection, and management
projects;
o $5 million annually through the 2025-2026 fiscal year to the St. Johns River Water
Management District for projects dedicated to the restoration of Lake Apopka;
o $64 million to the Everglades Trust Fund in the 2018-2019 fiscal year and each fiscal
year thereafter, for the Everglades Agricultural Area reservoir project, and any funds
remaining in any fiscal year shall be made available only for Phase II of the C-51
Reservoir Project or projects that implement the CERP, the Long Term Plan, or the
NEEPP; and
o $50 million annually to the South Florida Water Management District for the Lake
Okeechobee Watershed Restoration Project.
Then, any remaining moneys are authorized to be appropriated for the purposes set forth in
Art. X, s. 28 of the State Constitution.
54
During the 2022 session, the Legislature added language that specifies that the purposes set forth
in s. 375.041(3)(a)3., F.S., relating to Lake Apopka would instead be appropriated as provided in
the General Appropriations Act.
55
In August 2022, the General Revenue Estimating Conference
estimated that for fiscal year 2023-2024 a total of $4.04 billion will be collected in documentary
stamp taxes.
56
Thirty-three percent of the net revenues collected, or approximately $1.33 billion,
must be deposited into the LATF in accordance with Art. X, s. 28 of the State Constitution. Of
that amount, approximately $105 million is committed to debt service, leaving approximately
$1.22 billion to be distributed for the uses specified by s. 375.041, F.S., and other purposes in
accordance with the General Appropriations Act.
57
54
Section 375.041(3)-(4), F.S.
55
Chapter 2022-157, Laws of Fla.
56
Office of Economic & Demographic Research, Revenue Estimating Conference, Documentary Stamp Tax, Conference
Results (Aug. 2022) available at http://edr.state.fl.us/Content/conferences/docstamp/docstampexecsummary.pdf (last visited
Feb. 15, 2023).
57
Id. BILL: SB 320 Page 9
Litigation
In 2015, two lawsuits were filed challenging the constitutionality of appropriations from the
LATF and expenditures by state agencies.
58
The cases were consolidated and a hearing was held
in June of 2018.
59
The plaintiffs argued that funds from the LATF were appropriated and
expended for general state expenses in ways that were inconsistent with the State Constitution.
The circuit court held for the plaintiffs, stating the amendment requires the funds be used for
acquiring conservation lands, and for improving, managing, restoring, and enhancing public
access to conservation lands acquired after the effective date of the amendment.
60
The decision
described how the LATF funds may be used, and ruled that numerous appropriations from 2015
and 2016 were unconstitutional.
61
On appeal, the First District Court of Appeal overturned the circuit court ruling, holding that the
LATF funds are not restricted to use on land purchased by the state after the constitutional
amendment took effect in 2015.
62
The court held that the plain language in the Constitution
authorizing the use of funds for management, restoration, and enhancement activities would
specifically authorize use of the funds on activities beyond land acquisition.
63
The case was then
remanded to the circuit court to rule on the legality of appropriations made since the enactment
of the constitutional amendment.
64
The circuit court dismissed the lawsuit on January 3, 2022, finding that it was moot because the
money approved by the Legislature in 2015 had already been spent.
65
On July 20, 2022, the
Florida Wildlife Federation filed a motion to reopen the case.
66
The case is now on appeal in the
First District Court of Appeal.
67
III. Effect of Proposed Changes:
Section 1 amends s. 371.041, F.S., to appropriate from the Land Acquisition Trust Fund (LATF)
a minimum of the lesser of 7.6 percent
68
of the LATF funds remaining after the payments of the
debt service or $50 million annually for projects dedicated to the conservation and management
of the Indian River Lagoon (IRL). The distribution must be reduced by an amount equal to the
debt service paid out of the LATF on bonds issued for conservation and management of the IRL
after July 1, 2023.
58
Fla. Wildlife Fed’n v. Negron, No. 2015-CA-001423 (Fla. 2d Cir. Ct. 2015); Fla. Defenders of the Env’t, Inc., v. Detzner,
No. 2015-CA-002682 (Fla. 2d Cir. Ct. 2015).
59
Fla. Wildlife Fed’n v. Negron, Nos. 2015-CA-001423, 2015-CA-002682 (Fla. 2d Cir. Ct. 2018).
60
Id. at 3.
61
Id. at 7–8.
62
Oliva v. Fla. Wildlife Fed’n, 281 So. 3d 531, 539 (Fla. 1st DCA, 2019).
63
Id. at 537.
64
Id. at 539.
65
Fla Wildlife Fed’n v. Negron, Nos. 2015-CA-001423, 2015-CA-002682 (Fla. 2d Cir. Ct. 2022), available at
https://www.politico.com/states/f/?id=0000017e-21d8-d3d7-a37f-afdee5cb0000&source=email (last visited Feb. 14, 2023).
66
Dep’t of Environmental Protection, Fla. Enviro. Cases August, 1 (Aug. 2022) (on file with the Senate Committee on
Environment and Natural Resources).
67
Fla. Wildlife Fed’n v. Fla. Legislature, No. 1D22-3142 (Fla. 1st DCA 2022).
68
7.6 percent would amount to approximately $93 million based on estimates for Fiscal Year 2023-2024. This amount can be
calculated by taking the total amount of documentary stamp tax collections to LATF (1,329.2 million), subtracting the debt
service (104.8 million), and then calculating 7.6 percent of the remainder (multiply 1,224.3 million by .076). BILL: SB 320 Page 10
The Department of Environmental Protection (DEP) must use the funds to make grants for
projects that implement the 2008 updated Indian River Lagoon Comprehensive Conservation and
Management Plan, including multiyear grants for the planning and construction of the projects.
DEP must coordinate all grants with the St. Johns River and South Florida Water Management
Districts. DEP and the St. Johns and South Florida Water Management Districts must coordinate
with other water management districts, as necessary.
Priority must be given to projects for:
Ecosystem monitoring and habitat restoration;
Connection of onsite sewage treatment and disposal systems to central sewer systems; and
Management of stormwater, freshwater, and agricultural discharges.
Grants for sewer system connection projects and discharge management projects must require a
minimum 50 percent local match. Beginning January 1, 2024, DEP must submit an annual report
regarding the projects funded pursuant to this bill to the Governor, the President of the Senate,
and the Speaker of the House of Representatives.
The bill deletes obsolete language that directed LATF funds to be appropriated for the 2022-
2023 fiscal year as provided in the General Appropriations Act.
Section 2 provides an effective date of July 1, 2023.
IV. Constitutional Issues:
A. Municipality/County Mandates Restrictions:
None.
B. Public Records/Open Meetings Issues:
None.
C. Trust Funds Restrictions:
See Present Situation.
D. State Tax or Fee Increases:
None.
E. Other Constitutional Issues:
None. BILL: SB 320 Page 11
V. Fiscal Impact Statement:
A. Tax/Fee Issues:
None.
B. Private Sector Impact:
None.
C. Government Sector Impact:
The Department of Environmental Protection may incur costs in administering grants and
producing an annual report.
The bill would provide grant funding opportunities to local governments for certain water
quality and wastewater infrastructure projects. This funding may pay up to 50 percent of
the project costs, where local governments may otherwise be paying the entire cost of
such projects. Therefore, this bill may have an indeterminate, positive fiscal impact on
local governments.
VI. Technical Deficiencies:
None.
VII. Related Issues:
None.
VIII. Statutes Affected:
This bill substantially amends section 375.041 of the Florida Statutes:
IX. Additional Information:
A. Committee Substitute – Statement of Changes:
(Summarizing differences between the Committee Substitute and the prior version of the bill.)
None.
B. Amendments:
None.
This Senate Bill Analysis does not reflect the intent or official position of the bill’s introducer or the Florida Senate.