Florida Senate - 2022 SB 1130
By Senator Brodeur
9-00946-22 20221130__
1 A bill to be entitled
2 An act relating to tax collector budgets; amending s.
3 195.087, F.S.; revising the annual deadline by which a
4 tax collector must submit a budget to the Department
5 of Revenue for approval; authorizing boards of county
6 commissioners to submit feedback to the department
7 within a specified timeframe; requiring the department
8 to take into account such feedback; requiring the
9 department to send copies of its certifications of tax
10 collector budgets to boards of county commissioners;
11 requiring the department to respond in writing to
12 feedback from boards of county commissioners;
13 requiring tax collectors to send copies of revised
14 budgets to boards of county commissioners; requiring
15 the department to send approvals of revised budgets to
16 tax collectors and boards of county commissioners;
17 deleting an obsolete provision; making technical
18 changes; reenacting s. 197.332(2), relating to duties
19 of tax collectors and branch offices, to incorporate
20 the amendments made by this act to s. 195.087, F.S, in
21 a reference thereto; providing an effective date.
22
23 Be It Enacted by the Legislature of the State of Florida:
24
25 Section 1. Subsection (2) of section 195.087, Florida
26 Statutes, is amended to read:
27 195.087 Budget and related matters of property appraisers
28 and tax collectors to submit budgets to Department of Revenue.—
29 (2) On or before June August 1 of each year, each tax
30 collector, regardless of the form of county government, shall
31 submit to the Department of Revenue a budget for the operation
32 of the tax collector’s office for the ensuing fiscal year, in
33 the manner and form prescribed by the department. A copy of such
34 budget must shall be provided furnished at the same time to the
35 board of county commissioners, which may review and provide
36 comments on and objections to the budget to the department
37 within 30 days after receiving the copy of the budget. After the
38 end of the 30-day period, the department shall examine the
39 budget, taking into account the comments and objections of the
40 board of county commissioners. and, If the department finds the
41 budget it is found adequate to carry on the work of the tax
42 collector, it must shall approve the budget, and certify it back
43 to the tax collector, and send a copy of the certification to
44 the board of county commissioners. If the department finds the
45 budget inadequate or excessive, it must shall return such budget
46 to the tax collector, together with its ruling on the budget
47 thereon. The department shall respond in writing to all comments
48 and objections by the board of county commissioners regardless
49 of whether the proposed budget is approved. If the budget is not
50 approved, the tax collector must shall revise the budget as
51 required and resubmit it to the department and send a copy of
52 the revised budget to the board of county commissioners. After
53 the final approval of the budget by the department, a copy of
54 which must be provided to the tax collector and the board of
55 county commissioners, a there shall be no reduction or increase
56 may not be made by any officer, board, or commission without the
57 approval of the department. However, all moneys received by tax
58 collectors in complying with chapter 119 must shall be accounted
59 for in the same manner as provided for in s. 218.36, for moneys
60 received as county fees and commissions, and any such moneys may
61 be used and expended in the same manner and to the same extent
62 as funds budgeted for the office and no budget amendment is
63 shall be required. This subsection does not apply in a county in
64 which the office of tax collector has been abolished and the
65 duties of that office have been transferred to another office
66 pursuant to s. 1(d), Art. VIII of the State Constitution or in a
67 county in which a resolution is in effect pursuant to s. 145.022
68 or in any charter county where the charter specifically provides
69 for a different method for the submission of the tax collector’s
70 budget.
71 Section 2. For the purpose of incorporating the amendments
72 made by this act to section 195.087, Florida Statutes, in a
73 reference thereto, subsection (2) of section 197.332, Florida
74 Statutes, is reenacted to read:
75 197.332 Duties of tax collectors; branch offices.—
76 (2) A county tax collector may establish one or more branch
77 offices by acquiring title to real property or by lease
78 agreement. The tax collector may hire staff and equip such
79 branch offices to conduct state business, or, if authorized to
80 do so by resolution of the county governing body, conduct county
81 business pursuant to s. 1(k), Art. VIII of the State
82 Constitution. The department shall rely on the tax collector’s
83 determination that a branch office is necessary and shall base
84 its approval of the tax collector’s budget in accordance with
85 the procedures of s. 195.087(2).
86 Section 3. This act shall take effect July 1, 2022.