Central Broward Water Control District, Broward County
Impact
If enacted, HB 4019 will impact existing statutes related to taxation and property within the Central Broward Water Control District. The revisions will solidify the commission's authority over tax collection and reinforce the procedures regarding the certification of their levied taxes. This change emphasizes the district's focus on efficiently managing its operational needs through taxation, while the limitation to land-only taxation can affect property owners by potentially reducing their tax burden related to improvements, encouraging land development within the district.
Summary
House Bill 4019 pertains to the Central Broward Water Control District in Broward County, aiming to revise current tax levying methods within the district. The bill proposes that the board of commissioners will retain the ability to levy taxes solely on land, excluding improvements made on the land. The taxation rate is set at a maximum of 5 mills per dollar of taxable assessed valuation, which must be applied unless otherwise acted upon by the board. Such taxes are to be certified to the Property Appraiser of Broward County and added to the county's tax rolls, ensuring that these taxes remain enforceable against properties within the district's jurisdiction.
Contention
Though there are no specifically noted points of contention in the available snippets of discussion around HB 4019, similar bills often face scrutiny regarding the impact on property rights and local governance. Some property owners or community stakeholders might argue against the maximum tax rate being imposed or how the funds gathered through taxation will be utilized by the district. The specificity of taxing only on the land and not improvements could also be questioned, especially concerning equity and fairness in taxation among property owners.