Bill Text: FL S1114 | 2016 | Regular Session | Introduced
Bill Title: Special Assessments by Municipalities
Spectrum: Partisan Bill (Republican 1-0)
Status: (Failed) 2016-03-11 - Died in Community Affairs [S1114 Detail]
Download: Florida-2016-S1114-Introduced.html
Florida Senate - 2016 SB 1114 By Senator Hutson 6-00449-16 20161114__ 1 A bill to be entitled 2 An act relating to special assessments by 3 municipalities; amending s. 166.021, F.S.; prohibiting 4 municipalities from levying special assessments unless 5 proposed services are anticipated to provide certain 6 benefits to the assessed property; amending s. 7 170.201, F.S.; revising criteria for levying special 8 assessments; amending s. 197.3632, F.S.; specifying 9 how a municipal governing body must apportion costs of 10 a prospective special assessment; providing an 11 effective date. 12 13 Be It Enacted by the Legislature of the State of Florida: 14 15 Section 1. Subsection (1) of section 166.021, Florida 16 Statutes, is amended to read: 17 166.021 Powers.— 18 (1) As provided in s. 2(b), Art. VIII of the State 19 Constitution, municipalities shall have the governmental, 20 corporate, and proprietary powers to enable them to conduct 21 municipal government, perform municipal functions, and render 22 municipal services, and may exercise any power for municipal 23 purposes, except when expressly prohibited by law. 24 Municipalities may not levy special assessments on a property 25 unless the proposed services are anticipated to provide a 26 special or peculiar benefit to the assessed property. 27 Section 2. Subsection (1) of section 170.201, Florida 28 Statutes, is amended to read: 29 170.201 Special assessments.— 30 (1)(a) In addition to other lawful authority to levy and 31 collect special assessments, the governing body of a 32 municipality may levy and collect special assessments to fund 33 capital improvements and municipal services, including, but not 34 limited to, fire protection, emergency medical services, garbage 35 disposal, sewer improvement, street improvement, and parking 36 facilities, if such improvements and services provide a special 37 or peculiar benefit to the assessed property and such 38 assessments are fairly and reasonably apportioned according to 39 the benefit received. Without limiting the foregoing, a 40 municipality that has a population of fewer than 100 persons for 41 the previous year’s taxing year may also levy and collect 42 special assessments to fund special security and crime 43 prevention services and facilities, including guard and 44 gatehouse facilities for the current taxing year. 45 (b)However,If, prior to the levy of the assessment, the 46 cost of the services and facilities are funded by ad valorem 47 taxes, the taxes shall be abated annually thereafter, in an 48 amount equal to the full amount of the special assessment. 49 (c) The governing body of a municipality may apportion 50 costs ofsuchspecial assessments based on: 51 1.(a)The front or square footage of each parcel of land; 52 or 53 2.(b)An alternative methodology, so long as the amount of 54 the assessment for each parcel of land is not in excess of the 55 proportional benefits as compared to other assessments on other 56 parcels of land and is based on the special or peculiar benefit 57 accruing to the assessed property from such improvements which 58 is different in type or degree from benefits provided to the 59 community as a whole. 60 Section 3. Paragraph (c) of subsection (4) of section 61 197.3632, Florida Statutes, is amended to read: 62 197.3632 Uniform method for the levy, collection, and 63 enforcement of non-ad valorem assessments.— 64 (4) 65 (c) At the public hearing, the local governing board shall 66 receive the written objections and shall hear testimony from all 67 interested persons. The local governing board may adjourn the 68 hearing from time to time. If the local governing board adopts 69 the non-ad valorem assessment roll, it shall specify the unit of 70 measurement for the assessment and the amount of the assessment. 71 A governing body of a municipality may apportion costs of the 72 proposed assessment only as specified in s. 170.201(1)(c). 73 Notwithstanding the notices provided for in paragraph (b), the 74 local governing board may adjust the assessment or the 75 application of the assessment to any affected property based on 76 the benefit which the board will provide or has provided to the 77 property with the revenue generated by the assessment. 78 Section 4. This act shall take effect July 1, 2016.