(1) By complying
with the provisions of this rule section, a local government may elect to use
the ad valorem method of collection for any non-ad valorem assessments,
including special assessments, which may have been in existence prior to the
election to use the uniform method. A local government which is authorized to
impose a non-ad valorem assessment and which elects to use the uniform method
of collecting such assessment authorized in Section
197.3632, F.S., must satisfy the
requirements in this rule section.
(a) The
local governing board shall enter into a written agreement with the property
appraiser and the tax collector to provide for reimbursement of necessary
administrative costs.
(b) The local
government must publish notice of its intent to use the uniform method for
collecting such assessment weekly in a newspaper of general circulation within
each county contained in the boundaries of the local government for four
consecutive weeks preceding a public hearing to adopt a resolution of its
intent to use the uniform method of collection. This period is computed as
follows: The four week period is the four weeks immediately preceding the date
of the hearing. Each week is comprised of the immediately preceding seven days.
One such notice must appear in the newspaper during each one of these four
weeks.
(c) The following shall be a
suggested sufficient form for the notice:
NOTICE BY (NAME OF LOCAL
GOVERNMENT) OF INTENT TO USE
THE UNIFORM AD VALOREM METHOD
OF COLLECTION OF A NON-AD
VALOREM ASSESSMENT
Notice is hereby given to all owners of lands located within
the boundaries of the (name of local government) that the (name of local
government) intends to use the uniform ad valorem method for collecting the
non-ad valorem assessments levied by the (name of local government) as set
forth in Section 197.3632, F.S., and that the
Board of Supervisors (or other name of governing board) will hold a public
hearing on (date), at (time) at the (address for hearing).
The purpose of the public hearing is to consider the adoption
of a Resolution authorizing the (name of local government) to use the uniform
ad valorem method of collecting non-ad valorem assessments levied by the (name
of local government) as provided in Section
197.3632, F.S.
The (name of local government) has (adopted before January 1,
1990), (adopted a new non-ad valorem assessment), (or) (is considering
adopting) a non-ad valorem assessment for (year, or years if applicable) for
(purpose).
This non-ad valorem assessment is: (list one or more of the
following)
1. (levied for the first
time) or (existing and levied on (date) and previously placed on a roll and
collected).
2. Increased beyond the
maximum rate authorized by law at the time of its initial imposition.
3. Related to a change in boundaries of the
(name of local government).
4.
Related to a change in purpose for an existing assessment or in the use of the
revenue from such assessment.
Interested parties may appear at the public hearing to be
heard regarding the use of the uniform ad valorem method of collecting such
non-ad valorem assessments.
If any person decides to appeal any decision made with
respect to any matter considered at this public hearing such person will need a
record of proceedings and for such purpose such person may need to ensure that
a verbatim record of the proceedings is made at their own expense and which
record includes the testimony and evidence on which the appeal is based.
Dated this _____ day of ________, 20____.
(name of local government)
by: _______________ (appropriate officer)
PUBLISH: (name of newspaper)
Publication dates:
(2) The local government must enact a
resolution at a public hearing prior to January 1 or, if the property
appraiser, tax collector, and local government agree, March 1. The resolution
shall state the local government's intent to use the uniform ad valorem method
of collection, the need for the levy and shall include a legal description of
the real property subject to the levy.
(3) The local government must send the
resolution to the property appraiser, tax collector and the department by
January 10 or, if the property appraiser, tax collector, and local government
agree, by March 10. The postmark date shall be considered the date sent. The
local government must include with the resolution the following:
(a) A certified copy of adopted
resolution.
(b) A copy of newspaper
advertisement (entire page from the print edition newspaper or, for
advertisements published online only, the entire webpage publishing the
advertisements from the newspaper's website).
(c) A proof of publication showing the dates
of publication in the form described in Sections
50.041 and
50.051, F.S.
(4) For non-ad valorem assessments levied for
more than one year, if both the advertisement and the resolution express the
intent to use the uniform method of collection, for more than one year, for
specific years, or for each year until discontinued for a year, the local
government need not adopt a resolution or advertise each year.
(5) These rules cannot validate an improper
non-ad valorem assessment levy. If the department considers that there is a
question whether the non-ad valorem assessment meets the definition set forth
in this rule chapter, the Department shall notify the local government
promptly.
(6) For capital project
assessments, any notice or hearing required by these rules may be combined with
any other notice required by these rules or by the general or special law or
municipal or county ordinance pursuant to which a capital project assessment is
levied.
