ENROLLED HB 897 2024 Legislature CODING: Words stricken are deletions; words underlined are additions. hb0897-01-er Page 1 of 27 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 1 An act relating to the Dorcas Fire District, Okaloosa 2 County; amending chapter 2005 -331, Laws of Florida; 3 providing that the district is a dependent special 4 district; removing provisions relating to the 5 district's status as an independent special district; 6 providing that the Okaloosa County Board of County 7 Commissioners or its appointees shall serve as the 8 governing board of the district; deleting provisions 9 relating to the duties, election, terms, compensation, 10 and meetings of the district board of commissioners; 11 removing the requirement that a resolution or 12 ordinance adopted by the board and approved by 13 referendum only be repealed by referendum; authorizing 14 the district to assess ad valorem taxes and non -ad 15 valorem assessments, and to impose and foreclose non -16 ad valorem assessment liens, as authorized by law; 17 removing the board's authority to enter into certain 18 agreements with general purpose local governments; 19 revising the rate of assessment of non -ad valorem 20 assessments by the district; providing that expansion 21 and merger of the district shall be ratified by the 22 board; providing severability; providing an effective 23 date. 24 25 ENROLLED HB 897 2024 Legislature CODING: Words stricken are deletions; words underlined are additions. hb0897-01-er Page 2 of 27 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 Be It Enacted by the Legislature of the State of Fl orida: 26 27 Section 1. Section 1, subsection (1) of section 2, and 28 sections 3 through 11 of section 2 of chapter 2005 -331, Laws of 29 Florida, are amended to read: 30 Section 1. Creation; intent. —The Dorcas Fire District is 31 re-created as a dependent an independent fire control district 32 which shall operate pursuant to this special act and the 33 provisions of chapter 191, Florida Statutes, the Independent 34 Special Fire Control District Act, and all other general laws, 35 whether referenced herein or not, which are ap plicable to 36 dependent independent special districts. 37 Section 2. Creation; boundaries. — 38 (1) All of the following lands in Okaloosa County shall be 39 incorporated as a dependent an independent special fire control 40 district, which shall be a public munici pal corporation for the 41 public benefit, with perpetual existence, to be known as the 42 Dorcas Fire District in which name it may sue and be sued, 43 lease, own, possess, and convey real and personal property, by 44 purchase or gift or otherwise, to carry out the p urposes of this 45 act. The lands so incorporated shall include the following : 46 47 Commence at northwest corner of Section 7, Township 4 48 North, Range 22 West; thence east along Section line 49 to Okaloosa County line; thence south along Okaloosa 50 ENROLLED HB 897 2024 Legislature CODING: Words stricken are deletions; words underlined are additions. hb0897-01-er Page 3 of 27 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 County line to southeast corner of Section 36, 51 Township 3 North, Range 22 West; thence west along 52 Section line to Shoal River; thence northeasterly 53 along Shoal River to west Section line of Section 6, 54 Township 3 North, Range 22 West; thence north along 55 Section line to point of beginning. Okaloosa County, 56 Florida. 57 58 Section 3. Intent.—The purposes of this act are to: 59 (1) Comply with chapter 97 -256, Laws of Florida, which 60 calls for the codification of charters of all independent 61 special fire control districts as defined in section 191.003, 62 Florida Statutes, which were created by special law or general 63 law of local application. 64 (2) Provide standards, direction, and procedures 65 concerning the operation and governance of the special fire 66 control district known as the Dorcas F ire District. 67 (3) Provide greater uniformity between the Dorcas Fire 68 District and other independent special fire control districts. 69 (4) Provide greater uniformity in the financing authority 70 of the Dorcas Fire District without hampering the efficiency and 71 effectiveness of current authorized and implemented methods and 72 procedures of raising revenues. 73 (5) Improve communication and coordination between the 74 Dorcas Fire District and other local g overnments with respect to 75 ENROLLED HB 897 2024 Legislature CODING: Words stricken are deletions; words underlined are additions. hb0897-01-er Page 4 of 27 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 short-range and long-range planning to meet the demands for 76 service delivery while maintaining fiscal responsibility. 77 (6) Provide uniform procedures for electing members of the 78 governing board of the Dorcas Fire District to ens ure greater 79 accountability to the public. 80 Section 3 4. Definitions.— 81 (1) "Board" means the governing board of the Dorcas Fire 82 District, which shall be comprised of the Okaloosa County Board 83 of County Commissioners or its appointees. 84 (2) "District" means the Dorcas Fire District, a dependent 85 an independent special fire control district as defined in 86 section 191.003, Florida Statutes . 87 (3) "Elector" means a person who is a resident of the 88 Dorcas Fire District and is qualified to vote in a general 89 election within Okaloosa County. 90 (4) "Emergency medical service" means basic and advanced 91 life support service as defined in section 401.23, Florida 92 Statutes. 93 (5) "Rescue response service" means an initial response to 94 an emergency or accident situation, i ncluding, but not limited 95 to, a plane crash, a trench or building collapse, a swimming or 96 boating accident, or a motor vehicle accident. 97 Section 5. District board of commissioners; membership, 98 terms of office, officers, meetings. — 99 (1)(a) The business affairs of the district shall be 100 ENROLLED HB 897 2024 Legislature CODING: Words stricken are deletions; words underlined are additions. hb0897-01-er Page 5 of 27 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 conducted and administered by a five -member board. The board 101 shall be elected in nonpartisan elections by the electors of the 102 district. Except as provided in this act, such elections shall 103 be held at a time and in a manner prescribed by law for holding 104 general elections in accordance with section 189.405, Florida 105 Statutes, and each member shall be elected for a term of 4 years 106 and serve until the member's successor assumes office. 107 Candidates for the board of the district sh all qualify with the 108 Okaloosa County Supervisor of Elections. All candidates may 109 qualify by paying a filing fee of at least $25 or by obtaining 110 the signatures of at least 25 registered electors of the 111 district on petition forms provided by the supervisor o f 112 elections which petitions shall be submitted and checked in the 113 same manner as petitions filed by nonpartisan judicial 114 candidates pursuant to section 105.035, Florida Statutes. 115 (b) The members of the board shall be elected by the 116 electors of the distri ct in the manner provided in this section. 117 The office of each member of the board is designated as being a 118 seat on the board, distinguished from each of the other seats by 119 a numeral: 1, 2, 3, 4, or 5. The numerical seat designation does 120 not designate a geographical subdistrict. Each candidate for a 121 seat on the board shall designate, at the time the candidate 122 qualifies, the seat on the board for which the candidate is 123 qualifying. The name of each candidate who qualifies for 124 election to a seat on the board sh all be included on the ballot 125 ENROLLED HB 897 2024 Legislature CODING: Words stricken are deletions; words underlined are additions. hb0897-01-er Page 6 of 27 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 in a way that clearly indicates the seat for which the candidate 126 is a candidate. The candidate for each seat who receives the 127 most votes cast for a candidate for the seat shall be elected to 128 the board. 129 (2) Each member of the board must be a qualified elector 130 at the time he or she qualifies and continually throughout his 131 or her term. 132 (3) Each elected member of the board shall assume office 133 10 days following the member's election. Annually, within 60 134 days after the newly elected members have taken office, the 135 board shall organize by electing from its members a chair, a 136 vice chair, a secretary, and a treasurer. The positions of 137 secretary and treasure may be held by one member. Funds of the 138 district may be disbursed only upon the order or pursuant to 139 resolution of the board. However, a petty cash account may be 140 authorized by the board. The board may give the treasurer 141 additional powers and duties that it deems appropriate. 142 (4) Members of the board may eac h be paid a salary or 143 honorarium to be determined by at least a majority plus one vote 144 of the board, which salary or honorarium may not exceed $500 per 145 month for each member. Special notice of any meeting at which 146 the board will consider a salary change fo r a board member shall 147 be published at least once, at least 14 days prior to the 148 meeting, in a newspaper of general circulation in Okaloosa 149 County. Separate compensation for the board member serving as 150 ENROLLED HB 897 2024 Legislature CODING: Words stricken are deletions; words underlined are additions. hb0897-01-er Page 7 of 27 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 treasurer may be authorized by like vote so long as to tal 151 compensation for the board member does not exceed $500 per 152 month. Members may be reimbursed for travel and per diem 153 expenses as provided in section 112.061, Florida Statutes. 154 (5) If a vacancy occurs on the board due to the 155 resignation, death, or remo val of a board member or the failure 156 of anyone to qualify for a board seat, the remaining members may 157 appoint a qualified person to fill the seat until the next 158 general election, at which time an election shall be held to 159 fill the vacancy for the remaining term, if any. The board shall 160 remove any member who has three consecutive unexcused absences 161 from regularly scheduled meetings. The board shall adopt a 162 resolution defining excused and unexcused absences. 163 (6) Each member shall, upon assuming office, take and 164 subscribe to the oath of office prescribed by s. 5(b), Art. II 165 of the State Constitution and section 876.05, Florida Statutes. 166 Each member, within 30 days after assuming office, must give the 167 Governor a good and sufficient surety bond in the sum of $5 ,000, 168 the cost thereof being borne by the district, conditioned on the 169 member's faithful performance of his or her duties of office. 170 (7) The board shall keep a permanent record book entitled 171 "Record of Proceedings of the Dorcas Fire District," in which 172 the minutes of all meetings, resolutions, proceedings, 173 certificates, bonds given by commissioners, and corporate acts 174 shall be recorded. The record book shall be open to inspection 175 ENROLLED HB 897 2024 Legislature CODING: Words stricken are deletions; words underlined are additions. hb0897-01-er Page 8 of 27 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 in the same manner as state, county, and municipal records are 176 open under chapter 119, Florida Statutes, and s. 24, Art. I of 177 the State Constitution. The record book shall be kept at the 178 office or other regular place of business maintained by the 179 board for the Dorcas Fire District. 180 (8) All meetings of the board shall be open to the public, 181 consistent with chapter 286, Florida Statutes, section 189.417, 182 Florida Statutes, and other applicable general laws. 183 (9) The officers of the board of commissioners shall have 184 the duties usually pertaining to like officers. A record shall 185 be kept of all meetings of the board in a manner consistent with 186 subsection (7), and in such meetings concurrence of a majority 187 of the commissioners shall be necessary to any affirmative 188 action by the board. 189 (10) The books and records of the district shall b e 190 audited at least annually, at the expense of the district, as 191 outlined in s. 11.45, Florida Statutes. 192 Section 4 6. General powers.—The district shall have and 193 the board may exercise by majority vote, the following powers: 194 (1) To sue and be sued in the name of the district, to 195 adopt and use a seal and authorize the use of a facsimile 196 thereof, and to make and execute contracts and other instruments 197 necessary or convenient to the exercise of its powers. 198 (2) To provide for a pension or retirement plan for its 199 employees. Notwithstanding the prohibition against extra 200 ENROLLED HB 897 2024 Legislature CODING: Words stricken are deletions; words underlined are additions. hb0897-01-er Page 9 of 27 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 compensation as provided in section 215.425, Florida Statutes, 201 the board may provide for an extra compensation program, 202 including a lump-sum bonus payment program, to reward 203 outstanding employees whose performance exceeds standards, if 204 the program provides that a bonus payment may not be included in 205 an employee's regular base rate of pay and may not be carried 206 forward in subsequent years. 207 (3) To contract for the services of consultants to p erform 208 planning, engineering, legal, or other professional services. 209 (4) To borrow money and accept gifts, to apply for and use 210 grants or loans of money or other property from the United 211 States, the state, a unit of local government, or any person for 212 any district purposes and enter into agreements required in 213 connection therewith, and to hold, use, sell, and dispose of 214 such moneys or property for any district purpose in accordance 215 with the terms of the gift, grant, loan, or agreement relating 216 thereto. 217 (5) To adopt resolutions and procedures prescribing the 218 powers, duties, and functions of the officers of the district, 219 the conduct of the business of the district, the maintenance of 220 records, and the form of other documents and records of the 221 district. The board may also adopt ordinances and resolutions 222 that are necessary to conduct district business, if such 223 ordinances do not conflict with any ordinances of a local 224 general-purpose government within whose jurisdiction the 225 ENROLLED HB 897 2024 Legislature CODING: Words stricken are deletions; words underlined are additions. hb0897-01-er Page 10 of 27 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 district is located. Any resolution or ordinance adopted by the 226 board and approved by referendum vote of district electors may 227 only be repealed by referendum vote of district electors. 228 (6) To maintain an office at places it designates within a 229 county or municipality in which the district is located and 230 appoint an agent of record. 231 (7) To acquire, by purchase, lease, gift, dedication, 232 devise, or otherwise, real and personal property or any estate 233 therein for any purpose authorized by this act and to trade, 234 sell, or otherwise dispose of surplus real or personal property. 235 The board may purchase equipment by an installment sales 236 contract if funds are available to pay the current year's 237 installments on the equipment and to pay the amounts due that 238 year on all other installments and indebtedness. 239 (8) To hold, control, and acquire by donation or purchase 240 any public easement, dedication to public use, platted 241 reservation for public purposes, or reservation for those 242 purposes authorized by this act and to use such easement, 243 dedication, or reservation for any purpose authorized by this 244 act consistent with applicable adopted local government 245 comprehensive plans and land development regulations. 246 (9) To lease as lessor or lessee to or from any person, 247 firm, corporation, association, or body, public or private, any 248 facility or property of any nature for the use of the district 249 when necessary to carry out the district's duties and authority 250 ENROLLED HB 897 2024 Legislature CODING: Words stricken are deletions; words underlined are additions. hb0897-01-er Page 11 of 27 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 under this act. 251 (10) To borrow money and issue bonds, revenue anticipation 252 notes, or certificates payable from and secured by a pledge of 253 funds, revenues, taxes and assessments, warrants, notes, or 254 other evidence of indebtedness, and to mortgage real and 255 personal property when necessary to carry out the district's 256 duties and authority under this act. 257 (11) To charge user and impact fees authorized by 258 resolution of the board, in amounts necessary to conduct 259 district activities and services, and to enforce their receipt 260 and collection in the manner prescribed by resolution and 261 authorized by law. However, the imposition of impact fees may 262 only be authorized as provided by subsection (4) of section 6 8. 263 (12) To exercise the right and power of eminent domain, 264 pursuant to chapter 73 or chapter 74, Florida Statutes, over any 265 property within the district, except municipal, county, state, 266 special district, or federal property used for a public purpose, 267 for the uses and purposes of the district relating solely to the 268 establishment and maintenance of fire stations and fire 269 substations, specific ally including the power to take easements 270 that serve such facilities consistent with applicable adopted 271 local government comprehensive plans and land development 272 regulations. 273 (13) To cooperate or contract with other persons or 274 entities, including other governmental agencies, as necessary, 275 ENROLLED HB 897 2024 Legislature CODING: Words stricken are deletions; words underlined are additions. hb0897-01-er Page 12 of 27 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 convenient, incidental, or proper in connection with providing 276 effective mutual aid and furthering any power, duty, or purpose 277 authorized by this act. 278 (14) To assess and impose upon real property in the 279 district ad valorem taxes and non-ad valorem assessments as 280 authorized by law this act. 281 (15) To impose and foreclose non -ad valorem assessment 282 liens as provided by law this act or to impose, collect, and 283 enforce non-ad valorem assessments pursuant to chapter 197, 284 Florida Statutes. 285 (16) To select as a depository for its funds any qualified 286 public depository as defined in section 280.02, Florida 287 Statutes, which meets all the requirements of chapter 280, 288 Florida Statutes, and has been designated by the State Treasurer 289 as a qualified public depository, upon such terms and conditions 290 as to the payment of interest upon the funds deposited as the 291 board deems just and reasonable. 292 (17) To provide adequate insurance on all real and 293 personal property, equipment, employees, vol unteer firefighters, 294 and other personnel. 295 (18) To organize, participate in, and contribute 296 monetarily to organizations or associations relating to the 297 delivery of or improvement of fire control, fire prevention, and 298 emergency rescue services, or district administration. 299 (19) To promulgate and enforce reasonable fire regulations 300 ENROLLED HB 897 2024 Legislature CODING: Words stricken are deletions; words underlined are additions. hb0897-01-er Page 13 of 27 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 by resolution. 301 Section 5 7. Special powers.—The Dorcas Fire District 302 shall provide for fire suppression and prevention by 303 establishing and maintaining fire stations and fire substations 304 and acquiring and maintaining such firefighting and fire 305 protection equipment deemed necessary to prevent or fight fires. 306 All construction shall be in compliance with applicable state, 307 regional, and local regulations, including adopted comprehe nsive 308 plans and land development regulations. The board shall have and 309 may exercise any or all of the following special powers relating 310 to facilities and duties authorized by this act: 311 (1) Establish and maintain emergency medical and rescue 312 response services and acquire and maintain rescue, medical, and 313 other emergency equipment, pursuant to the provisions of chapter 314 401, Florida Statutes, and any certificate of public convenience 315 and necessity or its equivalent issued hereunder. 316 (2) Employ, train, and equip such personnel, and train, 317 coordinate, and equip such volunteer firefighters, as are 318 necessary to accomplish the duties of the district. The board 319 may employ and fix the compensation of a fire chief or chief 320 administrator. The board shall prescribe t he duties of such 321 person, which shall include supervision and management of the 322 operations of the district and its employees and maintenance and 323 operation of its facilities and equipment. The fire chief or 324 chief administrator may employ or terminate the em ployment of 325 ENROLLED HB 897 2024 Legislature CODING: Words stricken are deletions; words underlined are additions. hb0897-01-er Page 14 of 27 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 such other persons, including, without limitation, professional, 326 supervisory, administrative, maintenance, and clerical 327 employees, as are necessary and authorized by the board. The 328 compensation and other conditions of employment of the officers 329 and employees of the district shall be provided by the board. 330 (3) Conduct public education to promote awareness of 331 methods to prevent fires and reduce the loss of life and 332 property from fires or other public safety concerns. 333 (4) Adopt and enforce fire safety standards and codes and 334 enforce the rules of the State Fire Marshall consistent with the 335 exercise of the duties authorized by chapter 553 or chapter 633, 336 Florida Statutes, with respect to fire suppression and 337 prevention and fire safety code enforce ment. 338 (5) Conduct arson investigations and cause and origin 339 investigations. 340 (6) Adopt hazardous material safety plans and emergency 341 response plans in coordination with the county emergency 342 management agency as provided in chapter 252, Florida Statutes. 343 (7) Contract with general -purpose local government for 344 emergency management planning and services. 345 Section 6 8. Taxes, non-ad valorem assessments; impact 346 fees and user charges. — 347 (1) AD VALOREM TAXES. —The elected board of commissioners 348 may levy and assess ad valorem taxes on all taxable property in 349 the district to construct, operate, and maintain district 350 ENROLLED HB 897 2024 Legislature CODING: Words stricken are deletions; words underlined are additions. hb0897-01-er Page 15 of 27 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 facilities and services, to pay the principal of, and interest 351 on, general obligation bonds of the district, and to provide for 352 any sinking or other funds established in connection with such 353 bonds. An ad valorem tax levied by the board for operating 354 purposes, exclusive of debt service on bonds, may not exceed 355 3.75 mills. The levy of ad valorem taxes pursuant to this 356 section must be approved by refer endum called by the board. 357 Nothing in this act shall require a referendum on the levy of ad 358 valorem taxes in the amount as previously authorized by special 359 act, general law of local application, or county ordinance 360 approved by referendum. Such tax shall be assessed, levied, and 361 collected in the same manner as county taxes. The levy of ad 362 valorem taxes approved by referendum shall be reported within 60 363 days after the vote to the Department of Community Affairs. 364 (2) NON-AD VALOREM ASSESSMENTS. —The elected board of 365 commissioners may levy non -ad valorem assessments to provide 366 funds for the purposes of the district. The rate of such 367 assessments must be fixed by resolution of the board pursuant to 368 the procedures contained in section 7 9. Non-ad valorem 369 assessment rates set by the board may exceed the maximum rates 370 established by this or any prior special act, any county 371 ordinance, the previous year's resolution, or a referendum in an 372 amount not to exceed the average annual growth rate in Florida 373 personal income over the previous 5 years. Non -ad valorem 374 assessment rate increases within the personal income threshold 375 ENROLLED HB 897 2024 Legislature CODING: Words stricken are deletions; words underlined are additions. hb0897-01-er Page 16 of 27 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 are deemed to be within the maximum rate authorized by law at 376 the time of initial imposition. Proposed non -ad valorem 377 assessment increases which exceed the rate set the previous 378 fiscal year or the rate previously set by special act or county 379 ordinance, whichever is more recent, by more than the average 380 annual growth rate in Florida personal income over the last 5 381 years must be approved by referendum of th e electors of the 382 district. Non-ad valorem assessments shall be imposed, 383 collected, and enforced pursuant to section 7 9. 384 (3) USER CHARGES.— 385 (a) The board may provide a reasonable schedule of charges 386 for special emergency services, including fighting f ires 387 occurring in or to structures outside the district, motor 388 vehicles, marine vessels, aircraft, or rail cars, or as a result 389 of the operation of such motor vehicles or marine vessels, to 390 which the district is called to render such emergency service, 391 and may charge a fee for the services rendered in accordance 392 with the schedule. 393 (b) The board may provide a reasonable schedule of charges 394 for fighting fires occurring in or at refuse dumps or as a 395 result of an illegal burn, which fire, dump, or burn is not 396 authorized by general or special law, rule, regulation, order, 397 or ordinance and which the district is called upon to fight or 398 extinguish. 399 (c) The board may provide a reasonable schedule of charges 400 ENROLLED HB 897 2024 Legislature CODING: Words stricken are deletions; words underlined are additions. hb0897-01-er Page 17 of 27 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 for responding to, assisting with, or mitigating emergen cies 401 that either threaten or could threaten the health and safety of 402 persons, property, or the environment, to which the district has 403 been called, including a charge for responding to false alarms. 404 (d) The board may provide a reasonable schedule of charg es 405 for inspecting structures, plans, and equipment to determine 406 compliance with fire safety firesafety codes and standards. 407 (e) The district shall have a lien upon any real property, 408 motor vehicle, marine vessel, aircraft, or rail car for any 409 charge assessed under this subsection. 410 (4) IMPACT FEES.—If the general-purpose local government 411 has not adopted an impact fee for fire services which is 412 distributed to the district for construction within its 413 jurisdictional boundaries, the board may establish a schedule of 414 impact fees for new construction to pay for the cost of new 415 facilities and equipment, the need for which is in whole or in 416 part the result of new construction. The impact fees collected 417 by the district under this subsection shall be kept separ ate 418 from other revenues of the district and must be used exclusively 419 to acquire, purchase, or construct new facilities or portions 420 thereof needed to provide fire protection and emergency services 421 to new construction. As used in this subsection, "new 422 facilities" means land, buildings, and capital equipment, 423 including, but not limited to, fire and emergency vehicles, 424 radio telemetry equipment, and other firefighting or rescue 425 ENROLLED HB 897 2024 Legislature CODING: Words stricken are deletions; words underlined are additions. hb0897-01-er Page 18 of 27 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 equipment. The board shall maintain adequate records to ensure 426 that impact fees are expended only for permissible new 427 facilities or equipment. The board may enter into agreements 428 with general purpose local governments to share in the revenues 429 from fire protection impact fees imposed by such governments. 430 Section 7 9. Procedures for the levy and collection of 431 non-ad valorem assessments. — 432 (1) The district may provide for the levy of non -ad 433 valorem assessments under this act on the lands and real estate 434 benefited by the exercise of the powers authorized by this act, 435 or any part thereof, for all or any part of the cost thereof. In 436 addition to the provisions set forth under this act, the 437 district shall also be entitled to exercise all other rights and 438 powers regarding the levy and collection of additional non -ad 439 valorem assessments as provi ded for under chapter 191, Florida 440 Statutes. 441 (2) The rate of assessment shall be fixed by resolution of 442 the board of commissioners on or before June 1 of each year as 443 follows: 444 (a) Two One hundred fifteen fifty dollars and sixty-one 445 cents annually shall be assessed against commercial buildings 446 and commercial businesses. For the purpose of determining a 447 commercial business, it is the specific intent of this act to 448 tax individual businesses which are within a common building 449 which are separated by walls, partitions, or custom. The 450 ENROLLED HB 897 2024 Legislature CODING: Words stricken are deletions; words underlined are additions. hb0897-01-er Page 19 of 27 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 purchase of a county occupational license shall be evidence of 451 the existence of a business. Apartment buildings, motels, 452 condominiums, mobile home parks, and other multiple family 453 residences shall not be considered commercial buildings. 454 (b) Each residential dwelling unit, including mobile homes 455 situated on any parcel of land within said district, shall pay 456 $107.80 $75 annually. 457 (c) Each vacant land up to 9.75 acres shall be assessed 458 $6.44 annually. Vacant land gr eater than 9.75 acres shall be 459 assessed $61.46 plus $0.10 per acre annually. 460 (d)(c) The non-ad valorem assessment amounts as 461 established under paragraphs (a) , and (b), and (c) shall be 462 subject to annual increases, as may be approved by the board of 463 commissioners as provided for under section 6(2) 8(2). 464 (3) The board of commissioners may adopt by resolution the 465 current tax assessment and collection roll compiled and prepared 466 by the tax assessor of Okaloosa County, and may adopt a 467 resolution fixing the le vy on each lot or parcel of land subject 468 to taxation in the district, or may, at its discretion, prepare 469 or cause to be prepared an assessment and collection roll 470 setting forth a description of each lot or parcel of land 471 subject to taxation in the district together with the amount of 472 assessment fixed by resolution, and shall, before June 1 of each 473 year, deliver the roll to the tax assessor for collection. All 474 assessments shall be made against the land subject to such 475 ENROLLED HB 897 2024 Legislature CODING: Words stricken are deletions; words underlined are additions. hb0897-01-er Page 20 of 27 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 assessments and the roll shall set forth the names of the 476 respective owners of such lands. 477 (4) Any property owner in the district shall have the 478 right to file a protest in writing between June 10 and 20 of 479 each year against the proposed assessments and the amount or 480 rate thereof, and to appear before the board in support of such 481 protest at an opening meeting or meetings which shall be held to 482 hear and consider such protests and make adjustments to the 483 roll. 484 (5) Immediately after the adjustment period, the board of 485 commissioners shall adopt a resolution fixing the rate of 486 special assessment and shall note the amount of the levy against 487 each parcel of property described in the tax roll and shall 488 transmit the tax roll and a certified copy of the resolution to 489 the county tax assessor on or before July 1 each year. It shall 490 be the duty of the tax collector of Okaloosa County to include 491 in the county tax roll the assessments made by the board of 492 commissioners of the district and to collect such assessments 493 according to the assessment roll and deliver the proceeds of 494 such collection, less the statutory fee, monthly to the board of 495 commissioners, taking the board's receipts for such funds. The 496 tax collector shall, upon delivery of such funds to the board of 497 commissioners, furnish the board with a descri ption of the lands 498 for which such payments are made. 499 (6) Such special assessments shall be a lien upon the land 500 ENROLLED HB 897 2024 Legislature CODING: Words stricken are deletions; words underlined are additions. hb0897-01-er Page 21 of 27 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 so assessed along with county taxes until paid and, if the same 501 become delinquent, shall be considered a part of the county tax, 502 subject to the same penalties, charges, fees, and remedies for 503 enforcement and collection and shall be enforced and collected 504 as provided by law. 505 (7) Such special assessments shall be of equal benefit to 506 all property with fire protection being provided by the Dorcas 507 Fire District pursuant to the provisions of this act. 508 (8) The fiscal year for the district shall be from October 509 1 to September 30 of each year. 510 Section 8 10. District issuance of bonds, notes, bond 511 anticipation notes, or other evidences of indebtedn ess.— 512 (1) The district may issue general obligation bonds, 513 assessment bonds, revenue bonds, notes, bond anticipation notes, 514 or other evidences of indebtedness to finance all or a part of 515 any proposed improvements authorized to be undertaken under this 516 act or under general or special law, provided the total annual 517 payments for the principal and interest on such indebtedness 518 shall not exceed 50 percent of the total annual budgeted 519 revenues of the district. The bonds shall be issued in such 520 denominations, mature on such dates and in such amounts, and may 521 be subject to optional and mandatory redemption as determined by 522 resolutions adopted by the board. Bonds of the district may bear 523 interest at a fixed, floating, or adjustable rate and may be 524 issued as interest bearing bonds, interest accruing bonds, or 525 ENROLLED HB 897 2024 Legislature CODING: Words stricken are deletions; words underlined are additions. hb0897-01-er Page 22 of 27 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 zero coupon bonds at such rate or rates, not exceeding the 526 maximum rate permitted by general law, as determined by 527 resolution of the board. Principal and interest shall be payable 528 in the manner determined by the board. The bonds shall be signed 529 by manual or facsimile signature of the chair or vice chair of 530 the board, attested with the seal of the district and by the 531 manual or facsimile signature of the secretary or assistant 532 secretary of the board. 533 (2) The bonds shall be payable from the non -ad valorem 534 assessments or other non -ad valorem revenues, including, without 535 limitation, user fees or charges or rental income authorized to 536 be levied, collected, or received pursuant to this act or 537 general law. General oblig ation bonds payable from ad valorem 538 taxes may also be issued by the district, but only after 539 compliance with s. 12, Art. VII of the State Constitution. 540 Subject to referendum approval, a district may pledge its full 541 faith and credit for the payment of princ ipal and interest on 542 such general obligation bonds and for any reserve funds provided 543 therefor and may unconditionally and irrevocably pledge itself 544 to levy ad valorem taxes on all property in the district to the 545 extent necessary for the payment thereof. T he district is 546 authorized, after notice and opportunity to be heard has been 547 afforded to those affected, to impose, charge, and collect non -548 ad valorem revenues in connection with any of the improvements 549 authorized under this act and to pledge the same for the payment 550 ENROLLED HB 897 2024 Legislature CODING: Words stricken are deletions; words underlined are additions. hb0897-01-er Page 23 of 27 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 of bonds. 551 (3) In connection with the sale and issuance of bonds, the 552 district may enter into any contracts which the board determines 553 to be necessary or appropriate to achieve a desirable effective 554 interest rate in connection with the bonds b y means of, but not 555 limited to, contracts commonly known as investment contracts, 556 funding agreements, interest rate swap agreements, currency swap 557 agreements, forward payment conversion agreements, futures, or 558 contracts providing for payments based on leve ls of or changes 559 in interest rates, or contracts to exchange cash flows or a 560 series of payments, or contracts, including, without limitation, 561 options, puts, or calls, to hedge payment, rate, spread, or 562 similar exposure. Such contracts or arrangements may a lso be 563 entered into by the district in connection with, or incidental 564 to, entering into any agreement which secures bonds or provides 565 liquidity therefor. Such contracts and arrangements shall be 566 made upon the terms and conditions established by the board, 567 after giving due consideration to the credit worthiness of the 568 counter parties, where applicable, including any rating by a 569 nationally recognized rating service or any other criteria as 570 may be appropriate. 571 (4) In connection with the sale and issuance of the bonds, 572 or the entering into of any of the contracts or arrangements 573 referred to in subsection (3), the district may enter into such 574 credit enhancement or liquidity agreements, with such payment, 575 ENROLLED HB 897 2024 Legislature CODING: Words stricken are deletions; words underlined are additions. hb0897-01-er Page 24 of 27 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 interest rate, security, default, remedy, and any other t erms 576 and conditions as the board shall determine. 577 (5) Notwithstanding any provision of law relating to the 578 investment or reinvestment of surplus funds of any governmental 579 unit, proceeds of the bonds and any money set aside or pledged 580 to secure payment of the principal, or premium, if any, and 581 interest on the bonds, or any of the contracts entered into 582 pursuant to subsection (3), may be invested in securities or 583 obligations described in the resolution providing for the 584 issuance of bonds. 585 (6) The bonds shall be sold in any manner not inconsistent 586 with general law, shall show the purpose for which they are 587 issued, and shall be payable out of the money pledged therefor. 588 The funds derived from the sale of said bonds or any contract or 589 arrangement shall be use d for the purpose of paying the cost of 590 the services or improvements and such costs, expenses, fees, and 591 salaries as may be authorized by law. 592 (7) Non-ad valorem assessments or any portion thereof 593 levied to pay the principal on bonds issued pursuant to t his act 594 with respect to improvements financed therewith shall not exceed 595 the benefits assessed regarding such works or improvements. If 596 the bonds are sold at a discount, the amount of the discount 597 shall be treated as interest, not as principal. Premiums pa yable 598 upon the redemption of bonds shall also be treated as interest. 599 Interest to accrue on account of issuing bonds shall not be 600 ENROLLED HB 897 2024 Legislature CODING: Words stricken are deletions; words underlined are additions. hb0897-01-er Page 25 of 27 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 construed as a part of the costs of the works or improvements in 601 determining whether or not the costs of making such improveme nts 602 are equal to or in excess of the benefits assessed. If the 603 property appraiser and tax collector deduct their fees and 604 charges from the amount of non -ad valorem assessments levied and 605 collected, and if the landowners receive the statutorily 606 permitted discount for early payment of such non -ad valorem 607 assessments, the amount of such fees, charges, and discount 608 shall not be included in the amount of non -ad valorem 609 assessments levied by the district in determining whether such 610 assessments are equal to or in excess of the benefits assessed. 611 (8) The district may, whenever in the judgment of the 612 board it is advisable and in the best interests of the 613 landowners in the district, issue bonds to refund any or all of 614 the then-outstanding bonded indebtedness of the district. 615 (9) The principal amount of refunding bonds may be in any 616 amount not in excess of the benefits assessed against the lands 617 with respect to which the refunded bonds were issued less the 618 principal amount of the refunded bonds previously paid from non-619 ad valorem assessments. The proceeds of such refunding bonds 620 shall be used only to pay the principal, premium, if any, and 621 interest on the bonds to be refunded and any discount or expense 622 of the sale of the refunding bonds and to provide a debt service 623 reserve fund for the refunding bonds. The district may also use 624 other available revenues to pay costs associated with the 625 ENROLLED HB 897 2024 Legislature CODING: Words stricken are deletions; words underlined are additions. hb0897-01-er Page 26 of 27 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 issuance or administration of the refunding bonds. 626 (10) Assessments shall be levied for the payment of the 627 refunding bonds in the s ame manner as the assessments levied for 628 the refunded bonds and the refunding bonds shall be secured by 629 the same lien as the refunded bonds, and any additional interest 630 which accrues on account of the refunding bonds shall be 631 included and added to the orig inal assessment and shall be 632 secured by the same lien, provided any interest accrued shall 633 not be considered as a part of the cost of construction in 634 determining whether the assessment exceeds the benefits 635 assessed. 636 (11) No proceedings shall be required for the issuance of 637 bonds or refunding bonds other than those provided by this 638 section and by general law. 639 Section 9 11. District expansion and merger. — 640 (1) The boundaries of the district may be modified, 641 extended, or enlarged upon approval or ratifi cation by the board 642 Legislature. 643 (2) The merger of the district with all or portions of 644 other independent or dependent fire control districts is 645 effective only upon ratification by the board Legislature. The 646 district may not, solely by reason of a merger with another 647 governmental entity, increase ad valorem taxes on property 648 within the original limits of the district beyond the maximum 649 established by this act, unless approved by the electors of the 650 ENROLLED HB 897 2024 Legislature CODING: Words stricken are deletions; words underlined are additions. hb0897-01-er Page 27 of 27 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 district by referendum. 651 Section 2. If any clause, section, or provision of this 652 act is declared unconstitutional or invalid for any reason, it 653 shall be eliminated from this act, and the remaining portion of 654 this act shall be in full force and effect and be as val id as if 655 such unconstitutional or invalid portion thereof had not been 656 incorporated in this act. 657 Section 3. This act shall take effect upon becoming a law. 658