13 | 13 | | An act relating to the Pace Fire Rescue District, 2 |
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14 | 14 | | Santa Rosa County; amending chapter 2017 -221, Laws of 3 |
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15 | 15 | | Florida; repealing the district's authority to levy 4 |
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16 | 16 | | and collect ad valorem taxes; establishing maximum 5 |
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17 | 17 | | rates for non-ad valorem assessments; providing an 6 |
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18 | 18 | | exception to general law relating to the initial levy 7 |
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19 | 19 | | of non-ad valorem assessments; providing effective 8 |
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20 | 20 | | dates. 9 |
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21 | 21 | | 10 |
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22 | 22 | | Be It Enacted by the Legislature of t he State of Florida: 11 |
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23 | 23 | | 12 |
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24 | 24 | | Section 1. Effective October 1, 2024, subsection (1) of 13 |
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25 | 25 | | section 7 and section 8 of chapter 2017 -221, Laws of Florida, 14 |
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26 | 26 | | are amended to read: 15 |
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27 | 27 | | Section 7. Powers; use of district funds. — 16 |
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28 | 28 | | (1) The district shall have, and the board may exercise, 17 |
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29 | 29 | | all the powers and duties set forth in chapters 189 and 191, 18 |
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30 | 30 | | Florida Statutes, as they may be amended from time to time, and 19 |
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31 | 31 | | shall include fire control, fire prevention, and emergency 20 |
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32 | 32 | | medical, rescue response and public safety services , except the 21 |
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33 | 33 | | authority to levy and collect ad valorem taxes . 22 |
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34 | 34 | | Section 8. Finances. — 23 |
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35 | 35 | | (1) The powers, functions, and duties of the district 24 |
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36 | 36 | | regarding ad valorem taxation, bond issuance, other revenue -25 |
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44 | 44 | | Page 2 of 5 |
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45 | 45 | | 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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46 | 46 | | |
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47 | 47 | | raising capabilities, budget preparation and approval, lien s and 26 |
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48 | 48 | | foreclosure of liens, use of tax deeds and tax certificates as 27 |
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49 | 49 | | appropriate for non-ad valorem assessments, and contractual 28 |
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50 | 50 | | agreements, and the methods for financing the district and for 29 |
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51 | 51 | | collecting non-ad valorem assessments, fees, or service charges, 30 |
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52 | 52 | | shall be as set forth in this charter, in chapters 170, 189, 31 |
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53 | 53 | | 191, and 197, Florida Statutes, and in any applicable general or 32 |
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54 | 54 | | special law except as limited herein. 33 |
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55 | 55 | | (2) The district shall have the authority to levy and 34 |
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56 | 56 | | collect ad valorem taxes in accorda nce with s. 191.009, Florida 35 |
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57 | 57 | | Statutes, and chapter 200, Florida Statutes. The taxes levied 36 |
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58 | 58 | | and assessed by the district shall be a lien upon the land so 37 |
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59 | 59 | | assessed along with the county taxes assessed against such land 38 |
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60 | 60 | | until such assessments and taxes have b een paid, and if the 39 |
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61 | 61 | | taxes levied by the district become delinquent, such taxes shall 40 |
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62 | 62 | | be considered a part of the county tax subject to the same 41 |
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63 | 63 | | penalties, charges, fees, and remedies for enforcement and 42 |
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64 | 64 | | collection and shall be enforced and collected as pr ovided by 43 |
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65 | 65 | | general law for the collection of such taxes. The maximum ad 44 |
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66 | 66 | | valorem millage rate that can be levied in any one year shall be 45 |
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67 | 67 | | 3.75 mills, unless a lower maximum rate is authorized by 46 |
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68 | 68 | | referendum. 47 |
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69 | 69 | | (2)(3) The district shall have the authority to l evy non-48 |
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70 | 70 | | ad valorem assessments. The methods for assessing and collecting 49 |
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71 | 71 | | non-ad valorem assessments, fees, or service charges shall be as 50 |
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79 | 79 | | Page 3 of 5 |
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80 | 80 | | 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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81 | 81 | | |
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82 | 82 | | set forth in this charter, chapter 170, Florida Statutes, 51 |
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83 | 83 | | chapter 189, Florida Statutes, chapter 191, Florida Statutes , 52 |
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84 | 84 | | and chapter 197, Florida Statutes. 53 |
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85 | 85 | | (3) The non-ad valorem assessments may be levied up to the 54 |
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86 | 86 | | following maximum amounts: 55 |
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87 | 87 | | (a) Two hundred fifty dollars for residential properties 56 |
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88 | 88 | | up to 1,600 square feet, with an additional $0.1544 per square 57 |
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89 | 89 | | foot in excess of 1,600 square feet. 58 |
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90 | 90 | | (b) Thirty dollars and 96 cents for vacant land. 59 |
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91 | 91 | | (c) Five hundred dollars for commercial properties up to 60 |
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92 | 92 | | 950 square feet, with an additional $0.1544 per square foot in 61 |
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93 | 93 | | excess of 950 square feet. 62 |
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94 | 94 | | (d) Thirty dollars and 96 cents for unimproved acreage up 63 |
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95 | 95 | | to 3 acres, with an additional $10.32 per acre in excess of 3 64 |
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96 | 96 | | acres Pursuant to s. 191.009, Florida Statutes, the first -time 65 |
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97 | 97 | | levy of non-ad valorem assessments must be approved by a 66 |
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98 | 98 | | referendum of the electors of the district . 67 |
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99 | 99 | | (4) The district shall have the authority to charge and 68 |
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100 | 100 | | collect impact fees for capital improvements on new construction 69 |
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101 | 101 | | within the district as prescribed in chapter 191, Florida 70 |
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102 | 102 | | Statutes, or any other applicable general law. The district 71 |
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103 | 103 | | shall comply with the requirements in ss. 163.31801 and 72 |
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104 | 104 | | 191.009(4), Florida Statutes, in its collection and use of 73 |
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105 | 105 | | impact fees. New facilities and equipment shall be as provided 74 |
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106 | 106 | | for in s. 191.009(4), Florida Statutes. The district is 75 |
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114 | 114 | | Page 4 of 5 |
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115 | 115 | | 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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116 | 116 | | |
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117 | 117 | | authorized to enter in to agreements regarding the collection of 76 |
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118 | 118 | | impact fees. 77 |
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119 | 119 | | (5) The district shall have the authority to issue general 78 |
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120 | 120 | | obligation bonds, assessment bonds, revenue bonds, notes, bond 79 |
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121 | 121 | | anticipation notes, and other evidences of indebtedness to 80 |
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122 | 122 | | finance all or a part of any proposed improvements in accordance 81 |
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123 | 123 | | with s. 191.012, Florida Statutes, chapter 189, Florida 82 |
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124 | 124 | | Statutes, and any other applicable general or special law. 83 |
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125 | 125 | | (6) The board shall annually prepare, consider, and adopt 84 |
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126 | 126 | | a district budget pursuant to the applicable requirements of 85 |
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127 | 127 | | chapters 189 and 191, Florida Statutes. The fiscal year shall be 86 |
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128 | 128 | | from October 1 through September 30. The budget shall state the 87 |
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129 | 129 | | purpose for which the money is required and the amount necessary 88 |
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130 | 130 | | to be raised by taxation within the district. Such budget and 89 |
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131 | 131 | | proposed non-ad valorem assessment millage rate shall be 90 |
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132 | 132 | | noticed, heard, and adopted in accordance with chapters 189, 91 |
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133 | 133 | | 192, and 200, Florida Statutes. 92 |
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134 | 134 | | (7) All warrants for the payment of labor, equipment, 93 |
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135 | 135 | | materials, and other al lowable expenses incurred by the district 94 |
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136 | 136 | | board in carrying out the provisions of this charter shall be 95 |
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137 | 137 | | payable on accounts and vouchers approved by the district board. 96 |
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138 | 138 | | Section 2. Notwithstanding s. 191.009, Florida Statutes, 97 |
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139 | 139 | | or any other provision of law, the Board of Commissioners of the 98 |
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140 | 140 | | Pace Fire Rescue District may adopt an initial levy of a non -ad 99 |
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141 | 141 | | valorem assessment, subject to the rate limitations set forth in 100 |
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149 | 149 | | Page 5 of 5 |
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150 | 150 | | 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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151 | 151 | | |
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152 | 152 | | section 1 of this act, by resolution pursuant to s. 191.011, 101 |
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153 | 153 | | Florida Statutes, adopted b efore July 1, 2024, without the need 102 |
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154 | 154 | | for a referendum. Future non -ad valorem assessment rates are 103 |
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155 | 155 | | subject to s. 191.009, Florida Statutes, and other applicable 104 |
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156 | 156 | | law. 105 |
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157 | 157 | | Section 3. Except as otherwise expressly provided in this 106 |
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158 | 158 | | act, this act shall take effe ct upon becoming a law. 107 |
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