VAB Agenda 2-11-2021 Item # 3A - DOR-PTO02/11/2021
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EXECUTIVE SUMMARY
Update from the Department of Revenue Property Tax Oversight Division and/or the
Current Session of the Florida Legislature affecting Value Adjustment Board (VAB).
OBJECTIVE: An update to any rule and/or form changes that affect the Value Adjustment Board
from the Florida Department of Revenue, Property Tax Oversight Division. In addition, current
legislative bill(s) before the Florida House and/or Florida Senate that could pose changes to the
statutes and the Florida Administrative Code (F.A.C.) relating to the VAB.
CONSIDERATIONS: To review any possible Department of Revenue and Legislative changes
to the VAB rules, official forms, and the process and procedures. Included are the following:
2020 DOR – Property Tax Oversight (PTO) Notifications & Bulletins
Property Tax Oversight Bulletin, PTO 20-01, regarding: Exemptions for Spouses of
Deceased Veterans and Spouses of First Responders - Florida Residency Requirement
Invalidated - Under Section 196.081(4), F.S. in DOR v. Bell, case 2D18-3134 (dated
4/13/2020)
Property Tax Oversight Bulletin, PTO 20-02, regarding: Exemption for Deployed
Servicemembers – the 2020 Legislature amended the exemption for deployed servicemembers,
Chapter 2020-10, Laws of Florida (HB 7097), Section 7, Under Section 196.173 (2), F.S.
(dated 04/22/2020)
Property Tax Oversight Bulletin, PTO 20-03, regarding Value Adjustment Board Proceedings;
VAB Filing Fee not Required for Petitions for Exemption for Deployed Servicemembers – the
2020 Legislature enacted Chapter 2020-10, Under Section 9, Laws of Florida (dated
06/11/2020)
Property Tax Oversight Bulletin, PTO 20-04, regarding Exemption of Affordable Housing
Property; Provisions for Vacant Units Effective for 2020; Provisions for Limited Liability
Company Property and Occupied Units which No Longer Meet Income Limits Effective for
2021 – the 2020 Legislature enacted two amendments to Section 196.1978(1), F.S. in Chapter
2020-10 Section 10, Laws of Florida (HB 7097) and Section 11 under Section 196.1978(1),
F.S. (dated 06/11/2020).
Property Tax Oversight Bulletin, PTO 20-05, regarding Value Adjustment Board Proceedings;
Appraisal by Special Magistrate May not be Submitted as Evidence – the 2020 Legislature
enacted Chapter 2020-10, Section 4, Laws of Florida, Subsection (1) of Section 194.035, F.S.
(dated 06/11/2020)
Property Tax Oversight Bulletin, PTO 20-06, regarding Property Damaged or Destroyed by
Hurricane Michael – the 2020 Legislature enacted Chapter 2020-10, Section 3 Laws of Florida,
Section 3 creates Section 193.1557, F.S. (dated 06/11/2020)
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Property Tax Oversight Bulletin, PTO 20-07, regarding Millage and Budget Hearings During
Declared Emergencies – the 2020 Legislature enacted Chapter 2020-10, Section 12, Laws of
Florida (HB 7097) Under Section 200.065, F.S. (dated June 29, 2020)
Property Tax Oversight Bulletin, PTO 20-08, regarding Information Included with Notices of
Proposed Property Taxes - the 2020 Legislature enacted Chapter 2020-10, Section 13, Laws
of Florida (HB 7097) Under Section 200.069, F.S. (dated June 29, 2020)
Property Tax Oversight Bulletin, PTO 20-09, regarding Exemption for Hospitals, Community
Benefit Reporting - the 2020 Legislature enacted Chapter 2020-10 Section 2, Laws of Florida
(HB 7097) Under Section 2, Section 193.019, F.S. (dated June 29, 2020)
Property Tax Oversight Bulletin, PTO 20-10, regarding Exemption, Veteran and Veteran
Surviving Spouse Property Acquired between January 1 and November 1 - the 2020
Legislature enacted Chapter 2020-140, Laws of Florida, the law created Section 196.081(1)(b),
F.S. (dated July 7, 2020)
Property Tax Oversight Bulletin, PTO 20-11, regarding: Limitations on Homestead Property
Tax Assessments – the Constitutional Amendment 5, (House Joint Resolution 369) Under
Chapter 2020-175 amends subsection 193.155(8), F.S. (dated 11/24/2020)
Property Tax Oversight Bulletin, PTO 20-12, regarding: Ad Valorem Tax Discount for
Surviving Spouses of Certain Deceased Veterans who had Permanent, Combat-Related
Disabilities – the Constitutional Amendment 6 (House Joint Resolution 877) Under Chapter
2020-179, Laws of Florida adding subsection 192.082(3) F.S. (dated 11/24/2020)
Department of Revenue – Updated Resources:
i. Uniform Policies and Procedures Manual (2020)
ii. Other Legal Resources, Including Statutory Criteria (2020)
iii. Reference Materials, Including Guidelines (2020)
2021 Legislative Session
The proposed bills affecting the VAB currently in the Florida House and Senate include, but are
not limited to, the following:
(a) SB 58 (Senator Ana Maria Rodriguez) “Hospitals Community Benefit Reporting”
SB 58 proposes:
“Repealing a provision relating to reporting of community benefit expenses for
property tax exemption purposes, etc.”
Effective Date (if adopted): Effective upon becoming a law
02/11/2021
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(b) SB 132 (Senator Travis Hutson) “Rental of Homestead Property”
SB 132 proposes:
“Revising criteria under which rental of homestead property is allowed for tax
exemption purposes and not considered abandoned, etc..”
Effective Date (if adopted): July 1, 2021.
(c) SJR 156 (Co-Introducers: Senator Manny Diaz, Jr. and Senator Ileana Garcia)
“Homestead Assessment Limitation”
SJR 156 proposes:
“Homestead Assessment Limitation; Proposing amendments to the State
Constitution to authorize the Legislature, by general law, to prohibit increases in
the assessed value of homestead property, for school district levy purposes, if the
legal or equitable title to the property is held by a person who is 65 years of age or
older and if that person has held such title and maintained permanent residence on
the property for at least 25 years, and to provide an effective date, etc.”
Effective Date (if adopted): January 1, 2023
(d) SB 158 (Senator Manny Diaz, Jr.) “Homestead Assessments”
SB 296 proposes:
“Property Assessment Administration; Requiring the Department of Revenue to
pay for aerial photographs and nonproperty ownership maps furnished to fiscally
constrained counties; defining the term “fiscally constrained county”, etc.”
Effective Date (if approved during the November 2022 General Election or at
an earlier special election specifically authorized by low for that purpose)
(e) SB 516 (Senator Ana Maria Rodriguez) “Taxation of Property Used for Agriculture
Purposes”
SB 516 proposes:
“Taxation of Property Used for Agriculture Purposes; Specifying the
methodology for the assessment of structures and equipment used in aquaculture;
allowing a property owner to request removal of its agriculture classification if the
tax assessed based on such methodology exceeds the tax assessed based on the
value of the structures and equipment, etc.”
Effective Date (if adopted) July 1, 2021
(f) SB 522 (Senator Manny Diaz, Jr.) “Vacation Rentals”
SB 522 proposes:
“Vacation Rentals; Preempting the regulation of vacation rentals to the state;
prohibiting a local law, ordinance, or regulation from allowing or requiring
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inspections or licensing of public lodging establishments, including vacation
rentals, or public food service establishments; requiring licenses issued by the
Division of Hotels and Restaurants of the Department of Business and
Professional Regulation to be displayed conspicuously to the public inside the
licensed establishment; requiring advertising platforms to require that persons
placing advertisements for vacation rentals include certain information in the
advertisements, etc.”
Effective Date (if adopted)
(g) HB 35 (Co-Introducers: Rep. Fine and Rep. Grieco) “Legal Notices”
HB 35 proposes:
“Legal Notices; Provides for website publication of legal notices; provides criteria
for such publication; authorizes fiscally constrained county to use publicly
accessible website to publish legally required advertisements & public notices;
requires government agency to provide specified notice to residents concerning
alternative methods of receiving legal notices.”
Effective Date (if adopted) 07/01/2022
*****
RECOMMENDATION: To review the attached. For informational purposes only. Address any
questions or concerns with VAB Legal Counsel.
Attachments:
PTO Bulletin 20-01
PTO Bulletin 20-02
PTO Bulletin 20-03
PTO Bulletin 20-04
PTO Bulletin 20-05
PTO Bulletin 20-06
PTO Bulletin 20-07
PTO Bulletin 20-08
PTO Bulletin 20-09
PTO Bulletin 20-10
PTO Bulletin 20-11
PTO Bulletin 20-12
Senate Bill (SB) SB 58 – by Sen. Ana Maria Rodriguez
Senate Bill (SB) SB 132 – by Sen.
Senate Joint Resolution (SJR) SJR 156 – by
Senate Bill (SB) SB 158 – by Sen.
Senate Bill (SB) SB 516 – by Sen.
Senate Bill (SB) SB 522 – by Sen.
02/11/2021
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House Bill (HB) HB 35 – by Rep.
02/11/2021
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inspections or licensing of public lodging establishments, including vacation
rentals, or public food service establishments; requiring licenses issued by the
Division of Hotels and Restaurants of the Department of Business and
Professional Regulation to be displayed conspicuously to the public inside the
licensed establishment; requiring advertising platforms to require that persons
placing advertisements for vacation rentals include certain information in the
advertisements, etc.”
Effective Date (if adopted)
(g) HB 35 (Co-Introducers: Rep. Fine and Rep. Grieco) “Legal Notices”
HB 35 proposes:
“Legal Notices; Provides for website publication of legal notices; provides criteria
for such publication; authorizes fiscally constrained county to use publicly
accessible website to publish legally required advertisements & public notices;
requires government agency to provide specified notice to residents concerning
alternative methods of receiving legal notices.”
Effective Date (if adopted) 07/01/2022
*****
RECOMMENDATION: To review the attached. For informational purposes only. Address any
questions or concerns with VAB Legal Counsel.
Attachments:
PTO Bulletin 20-01
PTO Bulletin 20-02
PTO Bulletin 20-03
PTO Bulletin 20-04
PTO Bulletin 20-05
PTO Bulletin 20-06
PTO Bulletin 20-07
PTO Bulletin 20-08
PTO Bulletin 20-09
PTO Bulletin 20-10
PTO Bulletin 20-11
PTO Bulletin 20-12
Senate Bill (SB) SB 58 – by Sen. Ana Maria Rodriguez
Senate Bill (SB) SB 132 – by Sen.
Senate Joint Resolution (SJR) SJR 156 – by
Senate Bill (SB) SB 158 – by Sen.
Senate Bill (SB) SB 516 – by Sen.
Senate Bill (SB) SB 522 – by Sen.
02/11/2021
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House Bill (HB) HB 35 – by Rep.
Property Tax Oversight Bulletin: PTO 20-01
To: Property Appraisers, Tax Collectors, Clerks of the Court, Boards of
County Commissioners, Taxing Authorities, and Interested Parties
From: Property Tax Oversight Program
Date: April 13, 2020
Bulletin: PTO 20-01
FLORIDA DEPARTMENT OF REVENUE
PROPERTY TAX INFORMATIONAL BULLETIN
Exemptions for Spouses of Deceased Veterans
and Spouses of First Responders – Florida Residency Requirement
Invalidated
This bulletin contains information regarding the recent court ruling affecting the
exemption for spouses of veterans who died from service-connected causes while
on active duty. The court decision also affects the exemption for surviving spouses
of first responders who died in the line of duty.
Exemption for Spouses of Deceased Veterans
The Florida Second District Court of Appeal recently held unconstitutional the
residency requirement in section 196.081(4), Florida Statutes, in DOR v. Bell, case
2D18-3134.
In the Bell case, a surviving spouse of a U.S. serviceman, who was killed in action,
applied for the exemption from ad valorem taxes. The Property Appraiser denied
the application because the deceased serviceman was not a permanent resident of
Florida as of January 1 on the year he died, as required by s. 196.081(4), F.S. The
constitutional provision authorizing the exemption, Article VII, section 6(f)(1),
Florida Constitution does not contain such a residency requirement. The court
therefore found the Florida residency requirement of s. 194.081(4), F.S., to be
unconstitutional as a restriction on the exemption not authorized by the
constitution.
Applications for exemption by surviving spouses of veterans who died from
service-connected causes while on active duty as a member of the U.S. Armed
Forces, pursuant to s. 196.081(4), F.S., should no longer be denied for the reason
that the deceased veteran was not a permanent resident of Florida on January 1 of
the year in which the veteran died.
Based on this recent court decision, Property Appraisers should not apply the
Florida residency requirement in s. 194.081(4), F.S. and Rule 12D-7.004(4)(c)1.,
Florida Administrative Code, when reviewing applications for exemptions under s.
194.081(4), F.S.
Exemption for Spouses of First Responders
Although the court decision in the Bell case was based on an application for
exemption sought by the surviving spouse of a deceased veteran under s.
194.081(4), F.S., Property Appraisers should not apply the Florida residency
requirement in s. 194.081(6), F.S., when reviewing applications for exemption by
surviving spouses of first responders who died in the line of duty.
Further Information
The Department of Revenue has provided this bulletin for your general
information. Please distribute to your staff who may be affected by the changes in
the law. If you have questions about its contents, please send them to
DORPTO@floridarevenue.com.
Property Tax Oversight Bulletin: PTO 20-02
To: Property Appraisers and Tax Collectors
From: Property Tax Oversight Program
Date: April 22, 2020
Bulletin: PTO 20-02
FLORIDA DEPARTMENT OF REVENUE
PROPERTY TAX INFORMATIONAL BULLETIN
Exemption for Deployed Servicemembers
The Legislature amended the exemption for deployed servicemembers, effective upon becoming
a law on April 8, 2020, and first applicable to the 2020 ad valorem tax roll under Sections 7 and 8
of the law. Chapter 2020-10, Laws of Florida, (HB 7097), Section 7 updates the designated
operations for which deployed servicemembers may qualify for the homestead exemption in
section 196.173, Florida Statutes. It adds to the list Operation Juniper Shield, which began in
February 2007, Operation Pacific Eagle, which began in September 2017, and Operation Martillo,
which began in January 2012. It removes from the list Operation Enduring Freedom, which began
on October 7, 2001, and ended on December 31, 2014.
Section 196.173(2), Florida Statutes, is amended to read (words stricken are deletions; words
underlined are additions):
196.173 Exemption for deployed servicemembers.—
(2) The exemption is available to servicemembers who were deployed during the preceding calendar
year on active duty outside the continental United States, Alaska, or Hawaii in support of any of the
following military operations:
(a) Operation Joint Task Force Bravo, which began in 1995.
(b) Operation Joint Guardian, which began on June 12, 1999.
(c) Operation Noble Eagle, which began on September 15, 2001.
(d) Operation Enduring Freedom, which began on October 7, 2001, and ended on December 31, 2014.
(d)(e) Operations in the Balkans, which began in 2004.
(e)(f) Operation Nomad Shadow, which began in 2007.
(f)(g) Operation U.S. Airstrikes Al Qaeda in Somalia, which began in January 2007.
(g)(h) Operation Copper Dune, which began in 2009.
(h)(i) Operation Georgia Deployment Program, which began in August 2009.
(i)(j) Operation Spartan Shield, which began in June 2011.
(j)(k) Operation Observant Compass, which began in October 2011.
(k)(l) Operation Inherent Resolve, which began on August 8, 2014.
(l)(m) Operation Atlantic Resolve, which began in April 2014.
(m)(n) Operation Freedom’s Sentinel, which began on January 1, 2015.
(n)(o) Operation Resolute Support, which began in January 2015.
(o) Operation Juniper Shield, which began in February 2007.
(p) Operation Pacific Eagle, which began in September 2017.
(q) Operation Martillo, which began in January 2012.
Section 9 of Chapter 2020-10, L.O.F., provides an extended application deadline until June 1,
2020, for an applicant to file the Deployed Military Exemption Application (Form DR-501M)
with the property appraiser for the 2020 tax year. This form is available for applicants and local
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April 22, 2020
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officials on the website at https://floridarevenue.com/property/Documents/dr501m.pdf. Property
appraisers must continue to accept the currently adopted version for 2020.
The full text of the changes is also available at http://laws.flrules.org/2020/10.
The Department of Revenue has provided this bulletin for your general information. If you have
questions about its contents, please send them to DORPTO@floridarevenue.com.
Property Tax Oversight Bulletin: PTO 20-03
To: Value Adjustment Board Attorneys, Clerks and Administrators
Property Appraisers, Tax Collectors, Clerks of the Court, Boards of
County Commissioners, Taxing Authorities, and Interested Parties
From: Property Tax Oversight Program
Date: June 11, 2020
Bulletin: PTO 20-03
FLORIDA DEPARTMENT OF REVENUE
PROPERTY TAX INFORMATIONAL BULLETIN
Value Adjustment Board Proceedings; VAB Filing Fee not Required for
Petitions for Exemption for Deployed Servicemembers
This is an addition to bulletin 20-02 relating to the exemption for deployed servicemembers that
describes the changes the 2020 Florida Legislature made to the designated military operations
and extended the application deadline to June 1 effective for 2020. Bulletin 20-02 is available on
the Department’s website at https://revenuelaw.floridarevenue.com/Pages/Browse.aspx#3-18-26.
The 2020 Legislature enacted Chapter 2020-10, Section 9, Laws of Florida, effective upon
becoming a law April 8, 2020 and applicable to the 2020 tax rolls. This new law provided that a
value adjustment board petition filing fee is not required, and provided additional deadlines and
procedures for approval of late filed applications for the exemption, as follows. All text is new:
Section 9. Application deadline for additional ad valorem tax exemption for specified
deployments.—
(1) Notwithstanding the filing deadlines contained in s. 196.173(6), Florida Statutes,
the deadline for an applicant to file an application with the property appraiser for an
additional ad valorem tax exemption under s. 196.173, Florida Statutes, for the 2020 tax
roll is June 1, 2020.
(2) If an application is not timely filed under subsection (1), a property appraiser may
grant the exemption if:
(a) The applicant files an application for the exemption on or before the 25th day after
the property appraiser mails the notice required under s. 194.011(1), Florida Statutes;
(b) The applicant is qualified for the exemption; and
(c) The applicant produces sufficient evidence, as determined by the property
appraiser, which demonstrates that the applicant was unable to apply for the exemption in
a timely manner or otherwise demonstrates extenuating circumstances that warrant
granting the exemption.
(3) If the property appraiser denies an application under subsection (2), the applicant
may file, pursuant to s. 194.011(3), Florida Statutes, a petition with the value adjustment
board which requests that the exemption be granted. Such petition must be filed on or
before the 25th day after the property appraiser mails the notice required under s.
194.011(1), Florida Statutes. Notwithstanding s. 194.013, Florida Statutes, the eligible
servicemember is not required to pay a filing fee for such petition. Upon reviewing
the petition, the value adjustment board may grant the exemption if the applicant is
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June 11, 2020
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qualified for the exemption and demonstrates extenuating circumstances, as determined
by the board, which warrant granting the exemption.
(4) This section shall take effect upon this act becoming a law and applies to the 2020
ad valorem tax roll.
The full text of the law changes is available at http://laws.flrules.org/2020/10.
The Department of Revenue has provided this bulletin for your general information. Please
distribute to your staff who may be affected by the changes in the law. If you have questions
about its contents, please send them to DORPTO@floridarevenue.com.
Property Tax Oversight Bulletin: PTO 20-04
To: Property Appraisers, Tax Collectors, Clerks of the Court, Boards of
County Commissioners, Taxing Authorities, and Interested Parties
From: Property Tax Oversight Program
Date: June 11, 2020
Bulletin: PTO 20-04
FLORIDA DEPARTMENT OF REVENUE
PROPERTY TAX INFORMATIONAL BULLETIN
Exemption of Affordable Housing Property;
Provisions for Vacant Units Effective for 2020;
Provisions for Limited Liability Company Property and Occupied Units
Which No Longer Meet Income Limits Effective for 2021
The 2020 Legislature enacted two amendments to section 196.1978(1), F.S. in Chapter 2020-10,
section 10, Laws of Florida (HB 7097), effective upon becoming a law April 8, 2020 and
operating retroactive to January 1, 2020; and in Chapter 2020-10, section 11, Laws of Florida,
effective January 1, 2021.
Section 10 amended section 196.1978(1), F.S., to provide additional criteria for the exemption of
affordable housing property. This amendment treats vacant units as exempt portions of the
affordable housing property. These criteria are: if a recorded land use restriction agreement
requires all residential units within the property to be used in a manner that qualifies for the
exemption under this subsection and if the vacant units are being offered for rent.
Section 11 amended section 196.1978(1), F.S., to expressly provide legislative intent for
affordable housing property where a sole member of a limited liability company that owns the
property is also a limited liability company that is disregarded as an entity for federal income tax
purposes. In this case, the property will be treated as owned by the sole member of the limited
liability company that owns the limited liability company that owns the property. Also, units
whose occupants’ income no longer meet the income limits, but whose income met the income
limits at the time they became tenants, shall be treated as exempt portions of the affordable
housing property.
The text of these two amendments is as follows (words stricken are deletions; words underlined are
additions):
Section 10. Effective upon becoming a law and operating retroactively to January 1,
2020, subsection (1) of section 196.1978, Florida Statutes, is amended to read:
196.1978 Affordable housing property exemption.—
(1) Property used to provide affordable housing to eligible persons as defined by s.
159.603 and natural persons or families meeting the extremely low-income, very-low-
income, low-income, or moderate-income limits specified in s. 420.0004, which is owned
entirely by a nonprofit entity that is a corporation not for profit, qualified as charitable
under s. 501(c)(3) of the Internal Revenue Code and in compliance with Rev. Proc. 96-
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June 11, 2020
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32, 1996-1 C.B. 717, is considered property owned by an exempt entity and used for a
charitable purpose, and those portions of the affordable housing property that provide
housing to natural persons or families classified as extremely low income, very low
income, low income, or moderate income under s. 420.0004 are exempt from ad valorem
taxation to the extent authorized under s. 196.196. All property identified in this
subsection section must comply with the criteria provided under s. 196.195 for
determining exempt status and applied by property appraisers on an annual basis. The
Legislature intends that any property owned by a limited liability company which is
disregarded as an entity for federal income tax purposes pursuant to Treasury Regulation
301.7701-3(b)(1)(ii) be treated as owned by its sole member. Units that are vacant shall
be treated as portions of the affordable housing property exempt under this
subsection if a recorded land use restriction agreement in favor of the Florida
Housing Finance Corporation or any other governmental or quasi-governmental
jurisdiction requires that all residential units within the property be used in a
manner that qualifies for the exemption under this subsection and if the units are
being offered for rent.
Section 11. Effective January 1, 2021, subsection (1) of section 196.1978, Florida
Statutes, as amended by this act, is amended to read:
196.1978 Affordable housing property exemption.—
(1) Property used to provide affordable housing to eligible persons as defined by s.
159.603 and natural persons or families meeting the extremely low-income, very-low-
income, low-income, or moderate-income limits specified in s. 420.0004, which is owned
entirely by a nonprofit entity that is a corporation not for profit, qualified as charitable
under s. 501(c)(3) of the Internal Revenue Code and in compliance with Rev. Proc. 96-
32, 1996-1 C.B. 717, is considered property owned by an exempt entity and used for a
charitable purpose, and those portions of the affordable housing property that provide
housing to natural persons or families classified as extremely low income, very low
income, low income, or moderate income under s. 420.0004 are exempt from ad valorem
taxation to the extent authorized under s. 196.196. All property identified in this
subsection must comply with the criteria provided under s. 196.195 for determining
exempt status and applied by property appraisers on an annual basis. The Legislature
intends that any property owned by a limited liability company which is disregarded as an
entity for federal income tax purposes pursuant to Treasury Regulation 301.7701-
3(b)(1)(ii) be treated as owned by its sole member. If the sole member of the limited
liability company that owns the property is also a limited liability company that is
disregarded as an entity for federal income tax purposes pursuant to Treasury
Regulation 301.7701-3(b)(1)(ii), the Legislature intends that the property be treated
as owned by the sole member of the limited liability company that owns the limited
liability company that owns the property. Units that are vacant and units that are
occupied by natural persons or families whose income no longer meets the income
limits of this subsection, but whose income met those income limits at the time they
became tenants, shall be treated as portions of the affordable housing property exempt
under this subsection if a recorded land use restriction agreement in favor of the Florida
Housing Finance Corporation or any other governmental or quasi-governmental
jurisdiction requires that all residential units within the property be used in a manner that
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June 11, 2020
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qualifies for the exemption under this subsection and if the units are being offered for
rent.
The full text of the law changes is available at http://laws.flrules.org/2020/10.
The Department of Revenue has provided this bulletin for your general information. Please
distribute to your staff who may be affected by the changes in the law. If you have questions about
its contents, please send them to DORPTO@floridarevenue.com.
Property Tax Oversight Bulletin: PTO 20-05
To: Value Adjustment Board Attorneys, Clerks and Administrators,
Property Appraisers, Tax Collectors, Clerks of the Court, Boards of
County Commissioners, Taxing Authorities, and Interested Parties
From: Property Tax Oversight Program
Date: June 11, 2020
Bulletin: PTO 20-05
FLORIDA DEPARTMENT OF REVENUE
PROPERTY TAX INFORMATIONAL BULLETIN
Value Adjustment Board Proceedings; Appraisal by Special Magistrate May
Not Be Submitted as Evidence
The 2020 Legislature enacted Chapter 2020-10, Section 4, Laws of Florida, effective July 1, 2020.
Section 4 of this new law provides additional provisions applicable to value adjustment boards as
follows:
Section 4. Subsection (1) of section 194.035, Florida Statutes, is amended to read:
194.035 Special magistrates; property evaluators.—
(1) ***
An appraisal may not be submitted as evidence to a value adjustment board
in any year that the person who performed the appraisal serves as a special
magistrate to that value adjustment board.
****
The full text of the law changes is available at http://laws.flrules.org/2020/10.
The Department of Revenue has provided this bulletin for your general information. Please
distribute to your staff who may be affected by the changes in the law. If you have questions about
its contents, please send them to DORPTO@floridarevenue.com.
Property Tax Oversight Bulletin: PTO 20-06
To: Property Appraisers, Tax Collectors, Clerks of the Court, Boards of
County Commissioners, Taxing Authorities, and Interested Parties
From: Property Tax Oversight Program
Date: June 11, 2020
Bulletin: PTO 20-06
FLORIDA DEPARTMENT OF REVENUE
PROPERTY TAX INFORMATIONAL BULLETIN
Property Damaged or Destroyed by Hurricane Michael
The 2020 legislature enacted Chapter 2020-10, Section 3, Laws of Florida (HB 7097), effective
for the 2019 through 2023 tax years. This law includes the following:
Section 3 creates section 193.1557, F.S., providing for assessment of certain property damaged
or destroyed by Hurricane Michael in 2018, and providing that sections 193.155(4)(b),
193.1554(6)(b), or 193.1555(6)(b), F.S., relating to assessment of changes, additions or
improvements, apply to such changes, additions, or improvements begun within five years after
January 1, 2019. The new section 193.1557, F.S., applies to 2019 through 2023 tax years and
stands repealed on December 31, 2023. The amendment is as follows:
Section 3. Section 193.1557, Florida Statutes, is created to read:
193.1557 Assessment of certain property damaged or destroyed by Hurricane Michael.—
For property damaged or destroyed by Hurricane Michael in 2018, s. 193.155(4)(b), s.
193.1554(6)(b), or s. 193.1555(6)(b) applies to changes, additions, or improvements
commenced within 5 years after January 1, 2019. This section applies to the 2019-2023
tax rolls and shall stand repealed on December 31, 2023.
The full text of the law changes is available at http://laws.flrules.org/2020/10.
The Department of Revenue has provided this bulletin for your general information. Please
distribute to your staff who may be affected by the changes in the law. If you have questions about
its contents, please send them to DORPTO@floridarevenue.com.
Property Tax Oversight Bulletin: PTO 20-07
To: Property Appraisers, Tax Collectors, Clerks of the Court, Boards of
County Commissioners, Taxing Authorities, and Interested Parties
From: Property Tax Oversight Program
Date: June 29, 2020
Bulletin: PTO 20-07
FLORIDA DEPARTMENT OF REVENUE
PROPERTY TAX INFORMATIONAL BULLETIN
Millage and Budget Hearings During Declared Emergencies
The 2020 legislature enacted Chapter 2020-10, Section 12, Laws of Florida (HB 7097), effective
on becoming a law April 8, 2020. This law amends section 200.065, F.S., regarding millage and
budget hearings recessed, postponed or rescheduled during declared emergencies, to provide
alternative deadlines, scheduling requirements, revised notice delivery methods and other
procedures that may be used by property appraisers and local taxing authorities as a result of a
declared state of emergency.
Section 12. Effective upon this act becoming a law, paragraphs (b), (d), (e), and (f) of
subsection (2) of section 200.065, Florida Statutes, are amended to read:
200.065 Method of fixing millage.—
(2) No millage shall be levied until a resolution or ordinance has been approved by
the governing board of the taxing authority which resolution or ordinance must be
approved by the taxing authority according to the following procedure:
(b) Within 35 days of certification of value pursuant to subsection (1), each taxing
authority shall advise the property appraiser of its proposed millage rate, of its rolled-
back rate computed pursuant to subsection (1), and of the date, time, and place at which a
public hearing will be held to consider the proposed millage rate and the tentative budget.
The property appraiser shall utilize this information in preparing the notice of proposed
property taxes pursuant to s. 200.069. The deadline for mailing the notice shall be the
later of 55 days after certification of value pursuant to subsection (1) or 10 days after
either the date the tax roll is approved or the interim roll procedures under s. 193.1145 are
instituted. However, for counties for which a state of emergency was declared by
executive order or proclamation of the Governor pursuant to chapter 252, if mailing
is not possible during the state of emergency, the property appraiser may post the
notice on the county’s website. If the deadline for mailing the notice of proposed
property taxes is 10 days after the date the tax roll is approved or the interim roll
procedures re instituted, all subsequent deadlines provided in this section shall be
extended. In addition, the deadline for mailing the notice may be extended for 30
days in counties for which a state of emergency was declared by executive order or
proclamation of the Governor pursuant to chapter 252, and property appraisers
may use alternate methods of distribution only when mailing the notice is not
possible. In such event, however, property appraisers must work with county tax
Bulletin PTO 20-07
June 29, 2020
Page 2 of 3
collectors to ensure the timely assessment and collection of taxes. The number of days
by which the deadlines shall be extended shall equal the number of days by which the
deadline for mailing the notice of proposed taxes is extended beyond 55 days after
certification. If any taxing authority fails to provide the information required in this
paragraph to the property appraiser in a timely fashion, the taxing authority shall be
prohibited from levying a millage rate greater than the rolled-back rate computed
pursuant to subsection (1) for the upcoming fiscal year, which rate shall be computed by
the property appraiser and used in preparing the notice of proposed property taxes. Each
multicounty taxing authority that levies taxes in any county that has extended the
deadline for mailing the notice due to a declared state of emergency and that has
noticed hearings in other counties must advertise the hearing at which it intends to
adopt a tentative budget and millage rate in a newspaper of general paid circulation
within each county not less than 2 days or more than 5 days before the hearing.
(d) Within 15 days after the meeting adopting the tentative budget, the taxing
authority shall advertise in a newspaper of general circulation in the county as provided
in subsection (3), its intent to finally adopt a millage rate and budget. A public hearing to
finalize the budget and adopt a millage rate shall be held not less than 2 days nor more
than 5 days after the day that the advertisement is first published. In the event of a need
to postpone or recess the final meeting due to a declared state of emergency, the
taxing authority may postpone or recess the hearing for up to 7 days and shall post
a prominent notice at the place of the original hearing showing the date, time, and
place where the hearing will be reconvened. The posted notice shall measure not less
than 8.5 by 11 inches. The taxing authority shall make every reasonable effort to
provide reasonable notification of the continued hearing to the taxpayers. The
information must also be posted on the taxing authority’s website.
***
(e)2. These hearings shall be held after 5 p.m. if scheduled on a day other than
Saturday. No hearing shall be held on a Sunday. The county commission shall not
schedule its hearings on days scheduled for hearings by the school board. The hearing
dates scheduled by the county commission and school board shall not be utilized by any
other taxing authority within the county for its public hearings. However, in counties for
which a state of emergency was declared by executive order or proclamation of the
Governor pursuant to chapter 252 and the rescheduling of hearings on the same day
is unavoidable, the county commission and school board must conduct their
hearings at different times, and other taxing authorities must schedule their
hearings so as not to conflict with the times of the county commission and school
board hearings. A multicounty taxing authority shall make every reasonable effort to
avoid scheduling hearings on days utilized by the counties or school districts within its
jurisdiction. Tax levies and budgets for dependent special taxing districts shall be adopted
at the hearings for the taxing authority to which such districts are dependent, following
such discussion and adoption of levies and budgets for the superior taxing authority. A
taxing authority may adopt the tax levies for all of its dependent special taxing districts,
and may adopt the budgets for all of its dependent special taxing districts, by a single
Bulletin PTO 20-07
June 29, 2020
Page 3 of 3
unanimous vote. However, if a member of the general public requests that the tax levy or
budget of a dependent special taxing district be separately discussed and separately
adopted, the taxing authority shall discuss and adopt that tax levy or budget separately. If,
due to circumstances beyond the control of the taxing authority, including a state of
emergency declared by executive order or proclamation of the Governor pursuant
to chapter 252, the hearing provided for in paragraph (c) or paragraph (d) is recessed
or postponed, the taxing authority shall publish a notice in a newspaper of general paid
circulation in the county. The notice shall state the time and place for the continuation of
the hearing and shall be published at least 2 days but not more than 5 days before prior to
the date the hearing will be continued. In the event of postponement or recess due to a
declared state of emergency, all subsequent dates in this section shall be extended by
the number of days of the postponement or recess. Notice of the postponement or
recess must be in writing by the affected taxing authority to the tax collector, the
property appraiser, and the Department of Revenue within 3 calendar days after
the postponement or recess. In the event of such extension, the affected taxing
authority must work with the county tax collector and property appraiser to ensure
timely assessment and collection of taxes.
(f)1. Notwithstanding any provisions of paragraph (c) to the contrary, each school
district shall advertise its intent to adopt a tentative budget in a newspaper of general
circulation pursuant to subsection (3) within 29 days of certification of value pursuant to
subsection (1). Not less than 2 days or more than 5 days thereafter, the district shall hold
a public hearing on the tentative budget pursuant to the applicable provisions of
paragraph (c). In the event of postponement or recess due to a declared state of
emergency, the school district may postpone or recess the hearing for up to 7 days
and shall post a prominent notice at the place of the original hearing showing the
date, time, and place where the hearing will be reconvened. The posted notice shall
measure not less than 8.5 by 11 inches. The school district shall make every
reasonable effort to provide reasonable notification of the continued hearing to the
taxpayers. The information must also be posted on the school district’s website.
The full text of the law changes is available at http://laws.flrules.org/2020/10.
The Department of Revenue has provided this bulletin for your general information. Please
distribute to your staff who may be affected by the changes in the law. If you have questions about
its contents, please send them to DORPTO@floridarevenue.com.
Property Tax Oversight Bulletin: PTO 20-08
To: Property Appraisers, Tax Collectors, Clerks of the Court, Boards of
County Commissioners, Taxing Authorities, and Interested Parties
From: Property Tax Oversight Program
Date: June 29, 2020
Bulletin: PTO 20-08
FLORIDA DEPARTMENT OF REVENUE
PROPERTY TAX INFORMATIONAL BULLETIN
Information Included with Notices of Proposed Property Taxes
The 2020 legislature enacted Chapter 2020-10, Section 13, Laws of Florida (HB 7097), effective
July 1, 2020. This law amends section 200.069, F.S., relating to information included with notices
of proposed property taxes, to require that the property appraiser only include additional
information which explains any item in the notice or is information directly related to the
assessment or taxation for property owners in the mailing of the notice of ad valorem taxes and
non-ad valorem assessments:
200.069 Notice of proposed property taxes and non-ad valorem assessments.—
***
In addition, the property appraiser may not include in the mailing of the notice of
ad valorem taxes and non-ad valorem assessments additional information or items
unless such information or items explain a component of the notice or provide
information directly related to the assessment and taxation of the property.
***
The full text of the law changes is available at http://laws.flrules.org/2020/10.
The Department of Revenue has provided this bulletin for your general information. Please
distribute to your staff who may be affected by the changes in the law. If you have questions about
its contents, please send them to DORPTO@floridarevenue.com.
Property Tax Oversight Bulletin: PTO 20-09
To: Property Appraisers, Tax Collectors, Clerks of the Court, Boards of
County Commissioners, Taxing Authorities, and Interested Parties
From: Property Tax Oversight Program
Date: June 29, 2020
Bulletin: PTO 20-09
FLORIDA DEPARTMENT OF REVENUE
PROPERTY TAX INFORMATIONAL BULLETIN
Exemption for Hospitals, Community Benefit Reporting
The 2020 legislature enacted Chapter 2020-10, Section 2, Laws of Florida (HB 7097), effective
January 1, 2022. This law includes the following:
• Section 2 creates section 193.019, F.S., relating to hospitals; community benefit
reporting, effective January 1, 2022.
• By January 15 of each year, each applicant for exemption for hospital property shall
submit to the Department a copy of the applicant’s most recently filed IRS Form 990,
Schedule H, with a statement certifying the county net community benefit expense is true
and correct, and a schedule displaying information regarding the community benefit
expense.
• By January 15 of each year, each county property appraiser shall calculate and submit to
the Department the tax reduction resulting from the property exemption for the prior year
granted pursuant to ss. 196.196 and 196.197 for each property owned by an applicant.
• The Department must determine if the county net community benefit expense attributed
to an applicant’s property in a county equals or exceeds the tax reductions resulting from
the exemptions described in subsection 193.019(2), F.S., for that county.
• If an applicant’s county net community benefit expense does not equal or exceed the tax
reductions from the exemptions, in two consecutive years, the Department shall notify the
property appraiser by March 15 to limit the exemption for the current year by multiplying
it by the ratio of the net community benefit expense to the tax reductions resulting from
the exemptions.
The amendment provides as follows (all text is new):
Section 2. Effective January 1, 2022, section 193.019, Florida Statutes, is created to read:
193.019 Hospitals; community benefit reporting.—
(1) As used in this section, the term:
(a) “Applicant” means the owner of property for which an exemption is being sought
under ss. 196.196 and 196.197 for hospital property.
(b) “County net community benefit expense” is that portion of the net community
benefit expense reported by an applicant on its most recently filed Internal Revenue
Service Form 990, Schedule H:
1. Attributable to those services and activities provided or performed in a county; and
2. Attributed to the county from another county. An applicant may attribute up to 100
percent of its net community benefit expense to any county or counties in this state. The
Bulletin PTO 20-09
June 29, 2020
Page 2 of 2
county net community benefit expense of a county must be reduced by any net
community benefit expense that is attributed to another county.
(c) “Department” means the Department of Revenue.
(d) “Hospital” has the same meaning as in s. 196.012(8).
(2) By January 15 of each year, a county property appraiser shall calculate and submit
to the department the tax reduction resulting from the property exemption for the prior
year granted pursuant to ss. 196.196 and 196.197 for each property owned by an
applicant.
(3) By January 15 of each year, an applicant shall submit to the department:
(a) A copy of the applicant’s most recently filed Internal Revenue Service Form 990,
Schedule H.
(b) A schedule displaying:
1. The county net community benefit expense attributed to each county in this state in
which properties are located pursuant to subparagraph (1)(b) 1.;
2. The county net community benefit expense attributed to each county in this state in
which properties are located pursuant to subparagraph (1)(b) 2.;
3. The portion of net community benefit expense reported by the applicant on its most
recently filed Internal Revenue Service Form 990, Schedule H, attributable to those
services and activities provided or performed outside of this state; and
4. The sum of amounts provided under subparagraphs 1., 2., and 3., which must equal
the total net community benefit expense reported by the applicant on its most recently
filed Internal Revenue Service Form 990, Schedule H.
(c) A statement signed by the applicant’s chief executive officer and an independent
certified public accountant that, upon each person’s reasonable knowledge and belief, the
statement of the Florida total of the county net community benefit expense is true and
correct.
(4) The department must determine whether the county net community benefit
expense attributed to an applicant’s property located in a county equals or exceeds the tax
reductions resulting from the exemptions described in subsection (2) for that county.
(5) In any second consecutive year the department determines that an applicant’s
county net community benefit expense does not equal or exceed the tax reductions
resulting from the exemptions described in subsection (2), the department shall notify the
respective property appraiser by March 15 to limit the exemption under ss. 196.196 and
196.197 for the current year in the property appraiser’s county by multiplying it by the
ratio of the net community benefit expense to the tax reductions resulting from the
exemptions described in subsection (2).
(6) The department shall publish the data collected pursuant to this section for each
applicant from a county property appraiser, including the net community benefit expense
reported in the Internal Revenue Service Form 990, Schedule H.
(7) The department may adopt rules to administer this section, including the adoption
of necessary forms.
The full text of the law changes is available at http://laws.flrules.org/2020/10.
The Department of Revenue has provided this bulletin for your general information. Please
distribute to your staff who may be affected by the changes in the law. If you have questions about
its contents, please send them to DORPTO@floridarevenue.com.
Property Tax Oversight Bulletin: PTO 20-10
To: Property Appraisers, Tax Collectors, Value Adjustment Board
Attorneys, Clerks and Administrators, Clerks of the Court, Boards
of County Commissioners, Taxing Authorities , and Interested
Parties
From: Property Tax Oversight Program
Date: July 7, 2020
Bulletin: PTO 20-10
FLORIDA DEPARTMENT OF REVENUE
PROPERTY TAX INFORMATIONAL BULLETIN
Exemption, Veteran and Veteran Surviving Spouse
Property Acquired Between January 1 and November 1
The 2020 Legislature enacted Chapter 2020-140, Laws of Florida, (CS/CS/HB 1249), effective
July 1, 2020. This new law provides additional provisions applicable to the veteran’s exemption.
The law created section 196.081(1)(b), F.S., to provide that a veteran or veteran’s surviving
spouse may receive a prorated refund of property taxes paid on property on which legal or
beneficial title is acquired between January 1 and November 1. The additional requirements for
the refund are that the veteran or veteran’s surviving spouse:
• receives an exemption under section 196.081, F.S., on a property for the tax year, and
• applies for and receives an exemption on the acquired property in the next tax year under
section 196.081, F.S.
The refund is prorated as of the date of transfer. If the property appraiser determines the veteran
or spouse is entitled to an exemption under section 196.081, F.S., on the newly acquired
property, the law provides for the property appraiser to make entries on the tax roll necessary to
allow the prorated refund of taxes for the previous tax year.
The full text of the law changes is available at http://laws.flrules.org/2020/140 .
The Department of Revenue has provided this bulletin for your general information. Please
distribute to your staff who may be affected by the changes in the law. If you have questions about
its contents, please send them to DORPTO@floridarevenue.com.
Property Tax Oversight Bulletin: PTO 20-11
To: Property Appraisers and Tax Collectors
From: Property Tax Oversight Program
Date: November 24, 2020
Bulletin: PTO 20-11
FLORIDA DEPARTMENT OF REVENUE
PROPERTY TAX INFORMATIONAL BULLETIN
CONSTITUTIONAL AMENDMENT 5
Approved in 2020 General Election
Limitations on Homestead Property Tax Assessments
Effective January 1, 2021, the timeframe during which a property owner may transfer accrued
save-our-homes benefits from a prior homestead to a new homestead has been increased from
two to three years. This law change is the result of the voters’ approval of Constitutional
Amendment 5 in the November 3, 2020, general election.
Provisional Forms: The following provisional forms will be available on the Department’s
website no later than December 31, 2020.
• Form DR-490PORT, Notice of Denial of Transfer of Homestead Assessment Difference
• Form DR-501, Original Application for Homestead and Related Tax Exemptions
• Form DR-501RVSH, Certificate of Transfer for Homestead Assessment Difference and
Rulemaking: Rule 12D-8.0065 and the forms listed above (found in Rule 12D-16.002) will be
amended through rulemaking to reflect the law change. Information about the status of the
Department’s rulemaking may be found at https://floridarevenue.com/rules/Pages/default.aspx.
Questions: This bulletin is provided by the Department of Revenue for your general
information. For questions, please email: DORPTO@floridarevenue.com.
Reference:
The full text of Constitutional Amendment 5 (House Joint Resolution 369) is available at
http://laws.flrules.org/files/HJR0369_0.pdf.
The full text of the implementing law (Chapter 2020-175, Laws of Florida), which amends
subsection 193.155(8), Florida Statutes, is available at http://laws.flrules.org/2020/175.
The constitutional amendment and implementing law are effective January 1, 2021.
Property Tax Oversight Bulletin: PTO 20-12
To: Property Appraisers and Tax Collectors
From: Property Tax Oversight Program
Date: November 24, 2020
Bulletin: PTO 20-12
FLORIDA DEPARTMENT OF REVENUE
PROPERTY TAX INFORMATIONAL BULLETIN
CONSTITUTIONAL AMENDMENT 6
Approved in 2020 General Election
Ad Valorem Tax Discount for Surviving Spouses of Certain
Deceased Veterans Who Had Permanent, Combat-Related
Disabilities
Effective January 1, 2021, an ad valorem tax discount received by a permanently disabled
veteran is eligible to carry over to the veteran’s surviving spouse and can be transferred to a new
homestead, if the spouse holds legal or beneficial title to the homestead property, permanently
resides on the property and has not remarried. This law change is the result of the voters’
approval of Constitutional Amendment 6 in the November 3, 2020, general election.
Provisional Forms: The following provisional forms will be available on the Department’s
website no later than December 31, 2020.
• Form DR-501, Original Application for Homestead and Related Tax Exemptions
• Form DR-501DV, Application for Homestead Tax Discount, Veterans Age 65 and Older
with a Combat-Related Disability
Rulemaking: The forms listed above and found in Rule 12D-16.002 will be amended through
rulemaking to reflect the law change. Information about the status of the Department’s
rulemaking is available at https://floridarevenue.com/rules/Pages/default.aspx.
Questions: This bulletin is provided by the Department of Revenue for your general
information. For questions, please email: DORPTO@floridarevenue.com.
Reference:
The full text of Constitutional Amendment 6 (HJR 877) is available at:
http://laws.flrules.org/2020/r877.
The full text of the implementing law (Chapter 2020-179, Laws of Florida), which adds
subsection 192.082(3), Florida Statutes, is available at http://laws.flrules.org/2020/179.
The constitutional amendment and implementing law are effective January 1, 2021.
Item #3A-2
• Florida Legislative
Session 2021
Proposed Bills
(Informational)
Florida Senate - 2021 SB 58
By Senator Rodriguez
39-00522-21 202158__
Page 1 of 1
CODING: Words stricken are deletions; words underlined are additions.
A bill to be entitled 1
An act relating to hospitals’ community benefit 2
reporting; repealing s. 193.019, F.S., relating to 3
reporting of community benefit expenses for property 4
tax exemption purposes; providing an effective date. 5
6
Be It Enacted by the Legislature of the State of Florida: 7
8
Section 1. Section 193.019, Florida Statutes, is repealed. 9
Section 2. This act shall take effect upon becoming a law. 10
Florida Senate - 2021 SB 132
By Senator Hutson
7-00273-21 2021132__
Page 1 of 1
CODING: Words stricken are deletions; words underlined are additions.
A bill to be entitled 1
An act relating to the rental of homestead property; 2
amending s. 196.061, F.S.; revising criteria under 3
which rental of homestead property is allowed for tax 4
exemption purposes and not considered abandoned; 5
providing an effective date. 6
7
Be It Enacted by the Legislature of the State of Florida: 8
9
Section 1. Subsection (1) of section 196.061, Florida 10
Statutes, is amended to read: 11
196.061 Rental of homestead to constitute abandonment.— 12
(1) The rental of all or substantially all of a dwelling 13
previously claimed to be a homestead for tax purposes 14
constitutes shall constitute the abandonment of such dwelling as 15
a homestead, and the abandonment continues until the dwelling is 16
physically occupied by the owner. However, such abandonment of 17
the homestead after January 1 of any year does not affect the 18
homestead exemption for tax purposes for that particular year 19
unless the property is rented for more than 30 days per calendar 20
year for 2 consecutive years. The rental of a portion of a 21
dwelling claimed to be a homestead for tax purposes while the 22
dwelling is physically occupied by the owner does not constitute 23
the abandonment of the dwelling as a homestead. 24
Section 2. This act shall take effect July 1, 2021. 25
Florida Senate - 2021 SJR 156
By Senator Diaz
36-00423-21 2021156__
Page 1 of 8
CODING: Words stricken are deletions; words underlined are additions.
Senate Joint Resolution 1
A joint resolution proposing an amendment to Section 4 2
of Article VII and the creation of a new section in 3
Article XII of the State Constitution to authorize the 4
Legislature, by general law, to prohibit increases in 5
the assessed value of homestead property, for school 6
district levy purposes, if the legal or equitable 7
title to the property is held by a person who is 65 8
years of age or older and if that person has held such 9
title and maintained permanent residence on the 10
property for at least 25 years, and to provide an 11
effective date. 12
13
Be It Resolved by the Legislature of the State of Florida: 14
15
That the following amendment to Section 4 of Article VII 16
and the creation of a new section in Article XII of the State 17
Constitution are agreed to and shall be submitted to the 18
electors of this state for approval or rejection at the next 19
general election or at an earlier special election specifically 20
authorized by law for that purpose: 21
ARTICLE VII 22
FINANCE AND TAXATION 23
SECTION 4. Taxation; assessments.— 24
By general law regulations shall be prescribed which shall 25
secure a just valuation of all property for ad valorem taxation, 26
provided: 27
(a) Agricultural land, land producing high water recharge 28
to Florida’s aquifers, or land used exclusively for 29
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noncommercial recreational purposes may be classified by general 30
law and assessed solely on the basis of character or use. 31
(b) As provided by general law and subject to conditions, 32
limitations, and reasonable definitions specified therein, land 33
used for conservation purposes shall be classified by general 34
law and assessed solely on the basis of character or use. 35
(c) Pursuant to general law tangible personal property held 36
for sale as stock in trade and livestock may be valued for 37
taxation at a specified percentage of its value, may be 38
classified for tax purposes, or may be exempted from taxation. 39
(d) All persons entitled to a homestead exemption under 40
Section 6 of this Article shall have their homestead assessed at 41
just value as of January 1 of the year following the effective 42
date of this amendment. This assessment shall change only as 43
provided in this subsection. 44
(1) Assessments subject to this subsection shall be changed 45
annually on January 1st of each year; but those changes in 46
assessments shall not exceed the lower of the following: 47
a. Three percent (3%) of the assessment for the prior year. 48
b. The percent change in the Consumer Price Index for all 49
urban consumers, U.S. City Average, all items 1967=100, or 50
successor reports for the preceding calendar year as initially 51
reported by the United States Department of Labor, Bureau of 52
Labor Statistics. 53
(2) No assessment shall exceed just value. 54
(3) After any change of ownership, as provided by general 55
law, homestead property shall be assessed at just value as of 56
January 1 of the following year, unless the provisions of 57
paragraph (8) apply. Thereafter, the homestead shall be assessed 58
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CODING: Words stricken are deletions; words underlined are additions.
as provided in this subsection. 59
(4) New homestead property shall be assessed at just value 60
as of January 1st of the year following the establishment of the 61
homestead, unless the provisions of paragraph (8) apply. That 62
assessment shall only change as provided in this subsection. 63
(5) Changes, additions, reductions, or improvements to 64
homestead property shall be assessed as provided for by general 65
law; provided, however, after the adjustment for any change, 66
addition, reduction, or improvement, the property shall be 67
assessed as provided in this subsection. 68
(6) In the event of a termination of homestead status, the 69
property shall be assessed as provided by general law. 70
(7) The provisions of this amendment are severable. If any 71
of the provisions of this amendment shall be held 72
unconstitutional by any court of competent jurisdiction, the 73
decision of such court shall not affect or impair any remaining 74
provisions of this amendment. 75
(8)a. A person who establishes a new homestead as of 76
January 1 and who has received a homestead exemption pursuant to 77
Section 6 of this Article as of January 1 of any of the three 78
years immediately preceding the establishment of the new 79
homestead is entitled to have the new homestead assessed at less 80
than just value. The assessed value of the newly established 81
homestead shall be determined as follows: 82
1. If the just value of the new homestead is greater than 83
or equal to the just value of the prior homestead as of January 84
1 of the year in which the prior homestead was abandoned, the 85
assessed value of the new homestead shall be the just value of 86
the new homestead minus an amount equal to the lesser of 87
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CODING: Words stricken are deletions; words underlined are additions.
$500,000 or the difference between the just value and the 88
assessed value of the prior homestead as of January 1 of the 89
year in which the prior homestead was abandoned. Thereafter, the 90
homestead shall be assessed as provided in this subsection. 91
2. If the just value of the new homestead is less than the 92
just value of the prior homestead as of January 1 of the year in 93
which the prior homestead was abandoned, the assessed value of 94
the new homestead shall be equal to the just value of the new 95
homestead divided by the just value of the prior homestead and 96
multiplied by the assessed value of the prior homestead. 97
However, if the difference between the just value of the new 98
homestead and the assessed value of the new homestead calculated 99
pursuant to this sub-subparagraph is greater than $500,000, the 100
assessed value of the new homestead shall be increased so that 101
the difference between the just value and the assessed value 102
equals $500,000. Thereafter, the homestead shall be assessed as 103
provided in this subsection. 104
b. By general law and subject to conditions specified 105
therein, the legislature shall provide for application of this 106
paragraph to property owned by more than one person. 107
(e) The legislature may, by general law, for assessment 108
purposes and subject to the provisions of this subsection, allow 109
counties and municipalities to authorize by ordinance that 110
historic property may be assessed solely on the basis of 111
character or use. Such character or use assessment shall apply 112
only to the jurisdiction adopting the ordinance. The 113
requirements for eligible properties must be specified by 114
general law. 115
(f) A county may, in the manner prescribed by general law, 116
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provide for a reduction in the assessed value of homestead 117
property to the extent of any increase in the assessed value of 118
that property which results from the construction or 119
reconstruction of the property for the purpose of providing 120
living quarters for one or more natural or adoptive grandparents 121
or parents of the owner of the property or of the owner’s spouse 122
if at least one of the grandparents or parents for whom the 123
living quarters are provided is 62 years of age or older. Such a 124
reduction may not exceed the lesser of the following: 125
(1) The increase in assessed value resulting from 126
construction or reconstruction of the property. 127
(2) Twenty percent of the total assessed value of the 128
property as improved. 129
(g) For all levies other than school district levies, 130
assessments of residential real property, as defined by general 131
law, which contains nine units or fewer and which is not subject 132
to the assessment limitations set forth in subsections (a) 133
through (d) shall change only as provided in this subsection. 134
(1) Assessments subject to this subsection shall be changed 135
annually on the date of assessment provided by law; but those 136
changes in assessments shall not exceed ten percent (10%) of the 137
assessment for the prior year. 138
(2) No assessment shall exceed just value. 139
(3) After a change of ownership or control, as defined by 140
general law, including any change of ownership of a legal entity 141
that owns the property, such property shall be assessed at just 142
value as of the next assessment date. Thereafter, such property 143
shall be assessed as provided in this subsection. 144
(4) Changes, additions, reductions, or improvements to such 145
Florida Senate - 2021 SJR 156
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property shall be assessed as provided for by general law; 146
however, after the adjustment for any change, addition, 147
reduction, or improvement, the property shall be assessed as 148
provided in this subsection. 149
(h) For all levies other than school district levies, 150
assessments of real property that is not subject to the 151
assessment limitations set forth in subsections (a) through (d) 152
and (g) shall change only as provided in this subsection. 153
(1) Assessments subject to this subsection shall be changed 154
annually on the date of assessment provided by law; but those 155
changes in assessments shall not exceed ten percent (10%) of the 156
assessment for the prior year. 157
(2) No assessment shall exceed just value. 158
(3) The legislature must provide that such property shall 159
be assessed at just value as of the next assessment date after a 160
qualifying improvement, as defined by general law, is made to 161
such property. Thereafter, such property shall be assessed as 162
provided in this subsection. 163
(4) The legislature may provide that such property shall be 164
assessed at just value as of the next assessment date after a 165
change of ownership or control, as defined by general law, 166
including any change of ownership of the legal entity that owns 167
the property. Thereafter, such property shall be assessed as 168
provided in this subsection. 169
(5) Changes, additions, reductions, or improvements to such 170
property shall be assessed as provided for by general law; 171
however, after the adjustment for any change, addition, 172
reduction, or improvement, the property shall be assessed as 173
provided in this subsection. 174
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(i) The legislature, by general law and subject to 175
conditions specified therein, may prohibit the consideration of 176
the following in the determination of the assessed value of real 177
property: 178
(1) Any change or improvement to real property used for 179
residential purposes made to improve the property’s resistance 180
to wind damage. 181
(2) The installation of a solar or renewable energy source 182
device. 183
(j)(1) The assessment of the following working waterfront 184
properties shall be based upon the current use of the property: 185
a. Land used predominantly for commercial fishing purposes. 186
b. Land that is accessible to the public and used for 187
vessel launches into waters that are navigable. 188
c. Marinas and drystacks that are open to the public. 189
d. Water-dependent marine manufacturing facilities, 190
commercial fishing facilities, and marine vessel construction 191
and repair facilities and their support activities. 192
(2) The assessment benefit provided by this subsection is 193
subject to conditions and limitations and reasonable definitions 194
as specified by the legislature by general law. 195
(k) The legislature may, by general law, and subject to 196
conditions specified therein, for school district levy purposes, 197
prohibit increases in the assessed value of property qualifying 198
for a homestead exemption under Section 6 of this Article if the 199
legal or equitable title to the property is held by a person 200
who: 201
(1) Has attained age sixty-five; and 202
(2) Has held legal or equitable title to the property and 203
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maintained permanent residence thereon for at least twenty-five 204
years. 205
ARTICLE XII 206
SCHEDULE 207
Assessment limitation for school district levy purposes for 208
certain persons who have attained age sixty-five.—This section 209
and the amendment to Section 4 of Article VII authorizing the 210
legislature, for school district levy purposes, to prohibit 211
increases in the assessed value of homestead property, if the 212
legal or equitable title to the property is held by a person who 213
has attained age sixty-five and if that person has held legal or 214
equitable title to the property and maintained permanent 215
residence thereon for at least twenty-five years, shall take 216
effect January 1, 2023. 217
BE IT FURTHER RESOLVED that the following statement be 218
placed on the ballot: 219
CONSTITUTIONAL AMENDMENT 220
ARTICLE VII, SECTION 4 221
ARTICLE XII 222
HOMESTEAD ASSESSMENT LIMITATION FOR SCHOOL DISTRICT LEVY 223
PURPOSES FOR CERTAIN PERSONS AGE 65 OR OLDER.—Authorizes the 224
Legislature, by general law, to prohibit increases in the 225
assessed value of homestead property, for school district levy 226
purposes, if the legal or equitable title to the property is 227
held by a person who is 65 years of age or older and if that 228
person has held such title and maintained permanent residence on 229
the property for at least 25 years. This amendment takes effect 230
January 1, 2023. 231
Florida Senate - 2021 SB 158
By Senator Diaz
36-00428-21 2021158__
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A bill to be entitled 1
An act relating to homestead assessments; creating s. 2
193.626, F.S.; providing a homestead assessment 3
limitation for the purpose of school district levies 4
for certain persons age 65 years or older; specifying 5
who may apply for and receive the limitation; 6
specifying who may apply for and receive the 7
limitation in circumstances in which title is held 8
jointly with right of survivorship; requiring a 9
property appraiser who makes a certain determination 10
to serve upon the owner a notice of intent to record a 11
tax lien against the property; providing that such 12
property is subject to certain taxes, penalties, and 13
interest; providing an exception from such penalties 14
and interest; providing that an owner must be given a 15
specified timeframe to pay taxes, penalties, and 16
interest before a lien is filed; providing 17
requirements for such a lien; providing applicability; 18
providing a contingent effective date. 19
20
Be It Enacted by the Legislature of the State of Florida: 21
22
Section 1. Section 193.626, Florida Statutes, is created to 23
read: 24
193.626 Homestead assessment limitation for purposes of 25
school district levies for certain persons age 65 years or 26
older.— 27
(1) For purposes of school district levies, the assessed 28
value of real estate used as a homestead by a person 65 years of 29
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age or older who has legal or equitable title to such real 30
estate and has held legal or equitable title to such real estate 31
and maintained permanent residence thereon for at least 25 years 32
may not exceed the assessed value as of the January 1 33
immediately following the date on which the property owner 34
becomes eligible for the limitation on homestead assessment 35
provided by this section. 36
(2) Those persons entitled to and receiving the homestead 37
exemption under s. 196.031 may apply for and receive the 38
assessment limitation provided under this section. 39
(3) If title is held jointly with right of survivorship, 40
the person residing on the property and otherwise qualifying may 41
receive the entire amount of the assessment limitation provided 42
under this section. 43
(4) If a property appraiser determines that, for any year 44
within the immediately previous 10 years, a person who was not 45
entitled to the assessment limitation under this section was 46
granted such limitation, the property appraiser shall serve upon 47
the owner a notice of intent to record in the public records of 48
the county a notice of tax lien against any property owned by 49
that person in the county, which property must be identified in 50
the notice of tax lien. Any property that is owned by the 51
taxpayer and that is situated in this state is subject to the 52
taxes limited by the improper assessment limitation, plus a 53
penalty of 50 percent of the unpaid taxes for each year and 54
interest at a rate of 15 percent per annum. However, if such 55
assessment limitation is improperly granted as a result of a 56
clerical error or omission by the property appraiser, the person 57
who improperly received the limitation may not be assessed the 58
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penalty and interest. Before any such lien is filed, the owner 59
must be given 30 days within which to pay the taxes, penalties, 60
and interest. Such a lien is subject to the procedures and 61
provisions set forth in s. 196.161(3). 62
(5) This section first applies to the 2023 property tax 63
roll. 64
Section 2. This act shall take effect on the effective date 65
of the amendment to the State Constitution proposed by SJR 66
______ or a joint resolution having substantially the same 67
specific intent and purpose, if such amendment to the State 68
Constitution is approved at the general election held in 69
November 2022 or at an earlier special election specifically 70
authorized by law for that purpose. 71
Florida Senate - 2021 SB 516
By Senator Rodriguez
39-00787-21 2021516__
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A bill to be entitled 1
An act relating to taxation of property used for 2
agriculture purposes; amending s. 193.461, F.S.; 3
specifying the methodology for the assessment of 4
structures and equipment used in aquaculture; allowing 5
a property owner to request removal of its agriculture 6
classification if the tax assessed based on such 7
methodology exceeds the tax assessed based on the 8
value of the structures and equipment; providing an 9
effective date. 10
11
Be It Enacted by the Legislature of the State of Florida: 12
13
Section 1. Paragraph (c) of subsection (6) of section 14
193.461, Florida Statutes, is amended to read: 15
193.461 Agricultural lands; classification and assessment; 16
mandated eradication or quarantine program; natural disasters.— 17
(6) 18
(c)1. For purposes of the income methodology approach to 19
assessment of property used for agricultural purposes, 20
irrigation systems, including pumps and motors, physically 21
attached to the land shall be considered a part of the average 22
yields per acre and shall have no separately assessable 23
contributory value. 24
2. Litter containment structures located on producing 25
poultry farms and animal waste nutrient containment structures 26
located on producing dairy farms shall be assessed by the 27
methodology described in subparagraph 1. 28
3. Structures or improvements used in horticultural 29
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production for frost or freeze protection, which are consistent 30
with the interim measures or best management practices adopted 31
by the Department of Agriculture and Consumer Services pursuant 32
to s. 570.93 or s. 403.067(7)(c), shall be assessed by the 33
methodology described in subparagraph 1. 34
4. Screened enclosed structures used in horticultural 35
production for protection from pests and diseases or to comply 36
with state or federal eradication or compliance agreements shall 37
be assessed by the methodology described in subparagraph 1. 38
5. Structures and equipment used in the production of 39
aquaculture products shall be assessed by the methodology 40
described in subparagraph 1. However, if the tax assessed based 41
on the income methodology exceeds the tax that would be assessed 42
against the value of the structures and equipment, the property 43
owner may request that its agriculture classification be removed 44
for the land on which the structures and equipment are located. 45
Section 2. This act shall take effect July 1, 2021. 46
Florida Senate - 2021 SB 522
By Senator Diaz
36-00597A-21 2021522__
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A bill to be entitled 1
An act relating to vacation rentals; amending s. 2
509.013, F.S.; defining the term “advertising 3
platform”; amending s. 509.032, F.S.; preempting the 4
regulation of vacation rentals to the state; 5
prohibiting a local law, ordinance, or regulation from 6
allowing or requiring inspections or licensing of 7
public lodging establishments, including vacation 8
rentals, or public food service establishments; 9
authorizing a local law, ordinance, or regulation to 10
regulate certain activities under certain 11
circumstances; providing an exemption; expanding an 12
exemption to allow certain ordinances adopted on or 13
before a certain date to be amended to be less 14
restrictive; preempting the regulation of advertising 15
platforms to the state; amending s. 509.241, F.S.; 16
requiring licenses issued by the Division of Hotels 17
and Restaurants of the Department of Business and 18
Professional Regulation to be displayed conspicuously 19
to the public inside the licensed establishment; 20
requiring the owner or operator of certain vacation 21
rentals to also display its vacation rental license 22
number and applicable tax account numbers; creating s. 23
509.243, F.S.; requiring advertising platforms to 24
require that persons placing advertisements for 25
vacation rentals include certain information in the 26
advertisements; requiring advertising platforms to 27
display and verify such information; requiring the 28
division to maintain certain information in a readily 29
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accessible electronic format; requiring advertising 30
platforms to quarterly provide the division with 31
certain information regarding vacation rentals in this 32
state listed on the platforms; requiring advertising 33
platforms to remove an advertisement or a listing 34
under certain conditions and within a specified 35
timeframe; requiring advertising platforms to collect 36
and remit taxes imposed under chs. 125 and 212, F.S., 37
for certain transactions; authorizing the Department 38
of Revenue to adopt rules; authorizing the division to 39
issue and deliver a notice to cease and desist for 40
certain violations; providing that such notice does 41
not constitute agency action for which certain 42
hearings may be sought; authorizing the division to 43
file certain proceedings and to seek certain remedies 44
for the purpose of enforcing a cease and desist 45
notice; authorizing the collection of attorney fees 46
and costs under certain circumstances; requiring 47
advertising platforms to adopt an antidiscrimination 48
plan and to inform their users of the policy’s 49
provisions; providing applicability; providing 50
effective dates. 51
52
Be It Enacted by the Legislature of the State of Florida: 53
54
Section 1. Subsection (17) is added to section 509.013, 55
Florida Statutes, to read: 56
509.013 Definitions.—As used in this chapter, the term: 57
(17) “Advertising platform” means an entity that: 58
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(a) Provides an online application, software, a website, or 59
a system through which a vacation rental located in this state 60
is advertised or held out to the public as available to rent for 61
transient occupancy; 62
(b) Provides or maintains a marketplace for the renting by 63
transient occupancy of a vacation rental; and 64
(c) Provides a reservation or payment system that 65
facilitates a transaction for the renting by transient occupancy 66
of a vacation rental and for which the entity collects or 67
receives, directly or indirectly, a fee in connection with the 68
reservation or payment service provided for such transaction. 69
Section 2. Subsection (7) of section 509.032, Florida 70
Statutes, is amended to read: 71
509.032 Duties.— 72
(7) PREEMPTION AUTHORITY.— 73
(a) The regulation of public lodging establishments, 74
including vacation rentals, and public food service 75
establishments, including, but not limited to, sanitation 76
standards, licensing, inspections, training and testing of 77
personnel, and matters related to the nutritional content and 78
marketing of foods offered in such establishments, is expressly 79
preempted to the state. A local law, ordinance, or regulation 80
may not allow or require the local inspection or licensing of 81
public lodging establishments, including vacation rentals, or 82
public food service establishments. This paragraph does not 83
preempt the authority of a local government or local enforcement 84
district to conduct inspections of public lodging and public 85
food service establishments for compliance with the Florida 86
Building Code and the Florida Fire Prevention Code, pursuant to 87
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ss. 553.80 and 633.206. 88
(b) A local law, ordinance, or regulation may regulate 89
activities that arise when a property is used as a vacation 90
rental if the law, ordinance, or regulation applies uniformly to 91
all residential properties without regard to whether the 92
property is used as a vacation rental as defined in s. 93
509.242(1)(c), the property is used as a long-term rental 94
subject to chapter 83, or the property owner chooses not to rent 95
the property. However, a local law, ordinance, or regulation may 96
not prohibit vacation rentals or regulate the duration or 97
frequency of rental of vacation rentals. The prohibitions set 98
forth in this paragraph do This paragraph does not apply to any 99
local law, ordinance, or regulation adopted on or before June 1, 100
2011, including when such law, ordinance, or regulation is being 101
amended to be less restrictive with regard to a prohibition or a 102
duration or frequency regulation. 103
(c) Paragraph (b) does not apply to any local law, 104
ordinance, or regulation exclusively relating to property 105
valuation as a criterion for vacation rental if the local law, 106
ordinance, or regulation is required to be approved by the state 107
land planning agency pursuant to an area of critical state 108
concern designation. 109
(d) The regulation of advertising platforms is preempted to 110
the state, and advertising platforms shall be regulated under 111
this chapter. 112
Section 3. Effective January 1, 2022, subsection (3) of 113
section 509.241, Florida Statutes, is amended to read: 114
509.241 Licenses required; exceptions.— 115
(3) DISPLAY OF LICENSE.—Any license issued by the division 116
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must shall be conspicuously displayed to the public inside in 117
the office or lobby of the licensed establishment. Public food 118
service establishments that which offer catering services must 119
shall display their license number on all advertising for 120
catering services. The owner or operator of a vacation rental 121
offered for transient occupancy through an advertising platform 122
must also display the vacation rental license number and the 123
applicable Florida sales tax registration and tourist 124
development tax account numbers under which such taxes must be 125
paid for each rental of the property as a vacation rental. 126
Section 4. Effective January 1, 2022, section 509.243, 127
Florida Statutes, is created to read: 128
509.243 Advertising platforms.— 129
(1)(a) An advertising platform must require that a person 130
who places an advertisement for the rental of a vacation rental: 131
1. Include in the advertisement the vacation rental license 132
number and the applicable Florida sales tax registration and 133
tourist development tax account numbers under which such taxes 134
must be paid before the advertisement may be listed; and 135
2. Attest to the best of his or her knowledge that the 136
license number for the vacation rental property and the 137
applicable tax numbers are current, valid, and accurately stated 138
in the advertisement. 139
(b) An advertising platform must display the vacation 140
rental license number and applicable Florida sales tax 141
registration and tourist development tax numbers. The 142
advertising platform must verify that the vacation rental 143
license number provided by the owner or operator is valid and 144
applies to the subject vacation rental before publishing the 145
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advertisement on its platform and again at the end of each 146
calendar quarter that the advertisement remains on its platform. 147
(c) The division shall maintain vacation rental license 148
information in a readily accessible electronic format which is 149
sufficient to facilitate prompt compliance with the requirements 150
of this subsection by an advertising platform or a person 151
placing an advertisement on an advertising platform for 152
transient rental of a vacation rental. 153
(2) An advertising platform must provide to the division on 154
a quarterly basis, by file transfer protocol or electronic data 155
exchange file, a list of all vacation rentals located in this 156
state which are advertised on its platform, along with the 157
following information for each vacation rental: 158
(a) The uniform resource locator for the Internet address 159
of the vacation rental advertisement; and 160
(b) Unless otherwise stated in the vacation rental 161
advertisement at the Internet address provided pursuant to 162
paragraph (a), the physical address of the vacation rental, 163
including any unit designation, the vacation rental license 164
number provided by the owner or operator, and the applicable 165
Florida sales tax registration and tourist development tax 166
account numbers under which taxes will be remitted for the 167
rentals commenced through the advertisement. 168
(3) An advertising platform must remove from public view an 169
advertisement or a listing from its online application, 170
software, website, or system within 15 business days after being 171
notified by the division in writing that the subject 172
advertisement or listing for the rental of a vacation rental 173
located in this state fails to display a valid license number 174
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issued by the division. 175
(4) If a guest uses a payment system on or through an 176
advertising platform, as defined in s. 509.013(17), to pay for 177
the rental of a vacation rental located in this state, the 178
advertising platform must collect and remit all taxes imposed 179
under chapters 125 and 212 resulting from the rental. When 180
calculating taxes imposed under chapters 125 and 212, an 181
advertising platform may exclude the amount of any fees directly 182
attributable to the service provided by the advertising 183
platform. The Department of Revenue may adopt rules to implement 184
this subsection. 185
(5) If the division has probable cause to believe that a 186
person not licensed by the division has violated this chapter or 187
any rule adopted pursuant thereto, the division may issue and 188
deliver to such person a notice to cease and desist from the 189
violation. The issuance of a notice to cease and desist does not 190
constitute agency action for which a hearing under ss. 120.569 191
and 120.57 may be sought. For the purpose of enforcing a cease 192
and desist notice, the division may file a proceeding in the 193
name of the state seeking the issuance of an injunction or a 194
writ of mandamus against any person who violates any provision 195
of the notice. If the department is required to seek enforcement 196
of the notice for a penalty pursuant to s. 120.569, it is 197
entitled to collect attorney fees and costs, together with any 198
cost of collection. 199
(6) Advertising platforms must adopt an antidiscrimination 200
plan to help prevent discrimination among their users and must 201
inform all users of their services that it is illegal to refuse 202
accommodation to an individual based on race, creed, color, sex, 203
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pregnancy, physical disability, or national origin pursuant to 204
s. 509.092. 205
Section 5. The application of this act does not supersede 206
any current or future declaration or declaration of condominium 207
adopted pursuant to chapter 718, Florida Statutes, cooperative 208
document adopted pursuant to chapter 719, Florida Statutes, or 209
declaration or declaration of covenants adopted pursuant to 210
chapter 720, Florida Statutes. 211
Section 6. Except as otherwise expressly provided in this 212
act, this act shall take effect upon becoming a law. 213
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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
A bill to be entitled 1
An act relating to legal notices; amending s. 50.011, 2
F.S.; providing for the publication of legal notices 3
on certain publicly accessible websites; amending ss. 4
50.021, 50.0211, and 50.031, F.S.; conforming 5
provisions to changes made by the act; creating s. 6
50.0311, F.S.; providing definitions; allowing a 7
governmental agency to publish legal notices on a 8
publicly accessible website under certain 9
circumstances; providing criteria for website 10
publication; authorizing a fiscally constrained county 11
to use a publicly accessible website to publish 12
legally required advertisements and public notices 13
only if certain requirements are met; requiring a 14
governmental agency to provide specified notice to 15
certain residents and property owners relating to 16
alternative methods of receiving legal notices; 17
authorizing a governmental agency to publish certain 18
public notices and advertisements on its governmental 19
access channels; providing a requirement for public 20
bid advertisements made by governmental agencies on 21
publicly accessible websites; amending s. 50.041, 22
F.S.; removing provisions relating to the publication 23
of legal notices in newspapers; amending s. 50.051, 24
F.S.; revising a form for affidavits of publication; 25
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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
amending s. 50.0711, F.S.; revising provisions 26
relating to the use of court docket funds; amending s. 27
83.806, F.S.; providing that an advertisement of a 28
sale or disposition of property may be published on 29
certain websites for a specified time period; amending 30
ss. 11.02, 45.031, 121.0511, 121.055, 125.66, 162.12, 31
166.041, 189.015, 190.005, 190.046, 194.037, 197.402, 32
200.065, 338.223, 348.0308, 348.635, 348.7605, 33
373.0397, 373.146, 403.722, 712.06, 849.38, 865.09, 34
and 932.704; conforming provisions to changes made by 35
the act; providing an effective date. 36
37
Be It Enacted by the Legislature of the State of Florida: 38
39
Section 1. Section 50.011, Florida Statutes, is amended to 40
read: 41
50.011 Publication of Where and in what language legal 42
notices to be published.—Whenever by statute an official or 43
legal advertisement or a publication, or notice in a newspaper 44
or governmental agency website has been or is directed or 45
permitted in the nature of or in lieu of process, or for 46
constructive service, or in initiating, assuming, reviewing, 47
exercising or enforcing jurisdiction or power, or for any 48
purpose, including all legal notices and advertisements of 49
sheriffs and tax collectors, the contemporaneous and continuous 50
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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
intent and meaning of such legislation all and singular, 51
existing or repealed, is and has been and is hereby declared to 52
be and to have been, and the rule of interpretation is and has 53
been the following:, 54
(1) A publication in a newspaper printed and published 55
periodically at least once a week or oftener, containing at 56
least 25 percent of its words in the English language, entered 57
or qualified to be admitted and entered as periodicals matter at 58
a post office in the county where published, for sale to the 59
public generally, available to the public generally for the 60
publication of official or other notices and customarily 61
containing information of a public character or of interest or 62
of value to the residents or owners of property in the county 63
where published, or of interest or of value to the general 64
public; or 65
(2) On a publicly accessible website pursuant to s. 66
50.0311. 67
Section 2. Section 50.021, Florida Statutes, is amended to 68
read: 69
50.021 Publication when no newspaper in county.—When any 70
law, or order or decree of court, directs shall direct 71
advertisements to be made in a any county and there is be no 72
newspaper published in the said county, the advertisement may be 73
posted on a publicly accessible website as provided in s. 74
50.0311 or made by posting three copies thereof in three 75
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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
different places in the said county, one of which shall be at 76
the front door of the courthouse, and by publication in the 77
nearest county in which a newspaper is published. 78
Section 3. Subsections (2) and (3) of section 50.0211, 79
Florida Statutes, are amended to read: 80
50.0211 Internet website publication.— 81
(2) If a governmental agency publishes a legal notice in a 82
newspaper, each legal notice must be posted on the newspaper's 83
website on the same day that the printed notice appears in the 84
newspaper, at no additional charge, in a separate web page 85
titled "Legal Notices," "Legal Advertising," or comparable 86
identifying language. A link to the legal notices web page shall 87
be provided on the front page of the newspaper's website that 88
provides access to the legal notices. If there is a specified 89
size and placement required for a printed legal notice, the size 90
and placement of the notice on the newspaper's website must 91
optimize its online visibility in keeping with the print 92
requirements. The newspaper's web pages that contain legal 93
notices must present the legal notices as the dominant and 94
leading subject matter of those pages. The newspaper's website 95
must contain a search function to facilitate searching the legal 96
notices. A fee may not be charged, and registration may not be 97
required, for viewing or searching legal notices on a 98
newspaper's website if the legal notice is published in a 99
newspaper. 100
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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
(3)(a) If a legal notice is published in a newspaper, the 101
newspaper publishing the notice shall place the notice on the 102
statewide website established and maintained as an initiative of 103
the Florida Press Association as a repository for such notices 104
located at the following address: www.floridapublicnotices.com. 105
(b) A legal notice placed on the statewide website created 106
under this subsection must be: 107
1. Accessible and searchable by party name and case 108
number. 109
2. Posted for a period of at least 90 consecutive days 110
after the first day of posting. 111
(c) The statewide website created under this subsection 112
shall maintain a searchable archive of all legal notices posted 113
on the publicly accessible website on or after October 1, 2014, 114
for 18 months after the first day of posting. Such searchable 115
archive shall be provided and accessible to the general public 116
without charge. 117
Section 4. Section 50.031, Florida Statutes, is amended to 118
read: 119
50.031 Newspapers in which legal notices and process may 120
be published.—If a governmental agency publishes a legal notice 121
in a newspaper, no notice or publication required to be 122
published in a newspaper in the nature of or in lieu of process 123
of any kind, nature, character or description provided for under 124
any law of the state, whether heretofore or hereafter enacted, 125
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and whether pertaining to constructive service, or the 126
initiating, assuming, reviewing, exercising or enforcing 127
jurisdiction or power, by any court in this state, or any notice 128
of sale of property, real or personal, for taxes, state, county 129
or municipal, or sheriff's, guardian's or administrator's or any 130
sale made pursuant to any judicial order, decree or statute or 131
any other publication or notice pertaining to any affairs of the 132
state, or any county, municipality or other political 133
subdivision thereof, shall be deemed to have been published in 134
accordance with the statutes providing for such publication, 135
unless the same shall have been published for the prescribed 136
period of time required for such publication, in a newspaper 137
which at the time of such publication shall have been in 138
existence for 1 year and shall have been entered as periodicals 139
matter at a post office in the county where published, or in a 140
newspaper which is a direct successor of a newspaper which 141
together have been so published; provided, however, that nothing 142
herein contained shall apply where in any county there shall be 143
no newspaper in existence which shall have been published for 144
the length of time above prescribed. No legal publication of any 145
kind, nature or description, as herein defined, shall be valid 146
or binding or held to be in compliance with the statutes 147
providing for such publication unless the same shall have been 148
published in accordance with the provisions of this section or 149
s. 50.0311. Proof of such publication shall be made by uniform 150
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affidavit. 151
Section 5. Section 50.0311, Florida Statutes, is created 152
to read: 153
50.0311 Publication of advertisements and public notices 154
on a publicly accessible website and governmental access 155
channels.— 156
(1) For purposes of this chapter, "governmental agency" 157
means a county, municipality, school board, or other unit of 158
local government or political subdivision in this state. 159
(2) For purposes of notices and advertisements required 160
under s. 50.011, the term "publicly accessible website" means a 161
governmental agency's official website or other private website 162
designated by the governmental agency for the posting of legal 163
notices and advertisements that is accessible via the Internet. 164
All advertisements and public notices published on a website as 165
provided in this chapter must be in searchable form. 166
(3) "Fiscally constrained county" means a county within a 167
rural area of opportunity as designated by the Governor pursuant 168
to s. 288.0656 or a county for which the value of a mill will 169
raise no more than $5 million in revenue, based on the certified 170
school taxable value certified pursuant to s. 1011.62(4)(a)1.a., 171
from the previous July 1. 172
(4) A governmental agency in a county that is not a 173
fiscally constrained county may use a publicly accessible 174
website to publish legally required advertisements and public 175
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notices if the cost of publishing advertisements and public 176
notices on a website is less than the cost of publishing 177
advertisements and public notices in a newspaper. 178
(5) A governmental agency in a fiscally constrained county 179
may use a publicly accessible website to publish legally 180
required advertisements and public notices only if the 181
governmental agency, after a public hearing which has been 182
noticed in a newspaper as provided in this chapter, makes a 183
determination of the following: 184
(a) Publishing advertisements and public notices on a 185
publicly accessible website is in the public interest. 186
(b) The cost of publishing advertisements and public 187
notices on a publicly accessible website is less than the cost 188
of publishing advertisements and public notices in a newspaper. 189
(c) The residents of the county have sufficient access to 190
the Internet by broadband service as defined in s. 364.02 or any 191
other means such that publishing advertisements and public 192
notices on a publicly accessible website will not unreasonably 193
restrict public access. 194
(6) A governmental agency that uses a publicly accessible 195
website to publish legally required advertisements and public 196
notices shall provide notice at least once per year in a 197
newspaper of general circulation or another publication that is 198
mailed or delivered to all residents and property owners 199
throughout the government's jurisdiction, indicating that 200
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property owners and residents may receive legally required 201
advertisements and public notices from the government agency by 202
first-class mail or e-mail upon registering their name and 203
address or e-mail address with the governmental agency. The 204
governmental agency shall maintain a registry of names, 205
addresses, and e-mail addresses of property owners and residents 206
who request in writing that they receive legally required 207
advertisements and public notices from the governmental agency 208
by first-class mail or e-mail. 209
(7) A link to advertisements and public notices published 210
on a publicly accessible website shall be conspicuously placed 211
on the website's homepage or accessible through a direct link 212
from the homepage. Each advertisement or public notice shall 213
indicate the date on which the advertisement or public notice 214
was first published on the publicly accessible website. 215
(8) A governmental agency that has a governmental access 216
channel authorized under s. 610.109 may also include on its 217
governmental access channel a summary of all advertisements and 218
public notices that are posted on its publicly accessible 219
website. 220
(9) A public bid advertisement made by a governmental 221
agency on a publicly accessible website must include a method to 222
accept electronic bids. 223
Section 6. Section 50.041, Florida Statutes, is amended to 224
read: 225
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50.041 Proof of publication; uniform affidavits required.— 226
(1) All affidavits of publishers of newspapers (or their 227
official representatives) made for the purpose of establishing 228
proof of publication of public notices or legal advertisements 229
shall be uniform throughout the state. 230
(2) Each such affidavit shall be printed upon white paper 231
and shall be 8 1/2 inches in width and of convenient length, not 232
less than 5 1/2 inches. A white margin of not less than 2 1/2 233
inches shall be left at the right side of each affidavit form 234
and upon or in this space shall be substantially pasted a 235
clipping which shall be a true copy of the public notice or 236
legal advertisement for which proof is executed. Alternatively, 237
the affidavit may be provided in electronic rather than paper 238
form, provided the notarization of the affidavit complies with 239
the requirements of s. 117.021. 240
(3) In all counties having a population in excess of 241
450,000 according to the latest official decennial census, in 242
addition to the charges which are now or may hereafter be 243
established by law for the publication of every official notice 244
or legal advertisement, There may be a charge not to exceed $2 245
levied for the preparation and execution of each such proof of 246
publication or publisher's affidavit. 247
Section 7. Section 50.051, Florida Statutes, is amended to 248
read: 249
50.051 Proof of publication; form of uniform affidavit.—250
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The printed form upon which all such affidavits establishing 251
proof of publication are to be executed shall be substantially 252
as follows: 253
NAME OF COUNTY NEWSPAPER 254
Published (Weekly or Daily) 255
(Town or City) (County) FLORIDA 256
STATE OF FLORIDA 257
COUNTY OF ....: 258
Before the undersigned authority personally appeared ...., 259
who on oath says that he or she is .... of the ...., a .... 260
newspaper published at .... in .... County, Florida; that the 261
attached copy of advertisement, being a .... in the matter of 262
.... in the .... Court, was published on the publicly accessible 263
website of the governmental agency or in a said newspaper. in 264
the issues of ..... 265
Affiant further says that the website or newspaper complies 266
with all legal requirements for publication in chapter 50, 267
Florida Statutes. said .... is a newspaper published at ...., in 268
said .... County, Florida, and that the said newspaper has 269
heretofore been continuously published in said .... County, 270
Florida, each .... and has been entered as periodicals matter at 271
the post office in ...., in said .... County, Florida, for a 272
period of 1 year next preceding the first publication of the 273
attached copy of advertisement; and affiant further says that he 274
or she has neither paid nor promised any person, firm or 275
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corporation any discount, rebate, commission or refund for the 276
purpose of securing this advertisement for publication in the 277
said newspaper. 278
Sworn to and subscribed before me this .... day of ...., 279
...(year)..., by ...., who is personally known to me or who has 280
produced (type of identification) as identification. 281
...(Signature of Notary Public)... 282
...(Print, Type, or Stamp Commissioned Name of Notary Public)... 283
...(Notary Public)... 284
Section 8. Section 50.0711, Florida Statutes, is amended 285
to read: 286
50.0711 Court docket fund; service charges; publications.— 287
(1) The clerk of the court in each county may establish a 288
court docket fund for the purpose of paying the cost of 289
publication of the fact of the filing of any civil case in the 290
circuit court of the county by the style and of the calendar 291
relating to such cases. This court docket fund shall be funded 292
by $1 mandatory court cost for all civil actions, suits, or 293
proceedings filed in the circuit court of the county. The clerk 294
shall maintain such funds separate and apart, and the proceeds 295
from this court cost shall not be diverted to any other fund or 296
for any purpose other than that established in this section. The 297
clerk of the court shall dispense the fund to the designated 298
publicly accessible website publisher or record newspaper in the 299
county on a quarterly basis. 300
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(2) If a judicial circuit publishes legal notices in a 301
newspaper, a newspaper qualified under the terms of s. 50.011 302
shall be designated as the record newspaper for such publication 303
by an order of the majority of the judges in the judicial 304
circuit in which such county is located, and such order shall be 305
filed and recorded with the clerk of the circuit court for such 306
county. The designated record newspaper may be changed at the 307
end of any fiscal year of the county by a majority vote of the 308
judges of the judicial circuit of the county ordering such 309
change 30 days prior to the end of the fiscal year, notice of 310
which order shall be given to the previously designated record 311
newspaper. 312
(3) The publicly accessible website publisher or 313
publishers of any designated record newspapers receiving payment 314
from this court docket fund shall publish, without additional 315
charge, the fact of the filing of any civil case, suit, or 316
action filed in such county in the circuit. Such publication 317
shall be in accordance with a schedule agreed upon between the 318
website publisher or record newspaper and the clerk of the court 319
in such county. 320
(4) The publicly accessible website publisher or 321
publishers of any designated record newspapers receiving 322
revenues from the court docket fund established in subsection 323
(1) shall, without charge, accept legal advertisements for the 324
purpose of service of process by publication under s. 49.011(4), 325
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(10), and (11) when such publication is required of persons 326
authorized to proceed as indigent persons under s. 57.081. 327
Section 9. Subsection (4) of section 83.806, Florida 328
Statutes, is amended to read: 329
83.806 Enforcement of lien.—An owner's lien as provided in 330
s. 83.805 may be satisfied as follows: 331
(4) After the expiration of the time given in the notice, 332
an advertisement of the sale or other disposition shall be 333
published once a week for 2 consecutive weeks in a newspaper of 334
general circulation in the area where the self-service storage 335
facility or self-contained storage unit is located or published 336
continuously for 14 consecutive days on a public website that 337
customarily conducts personal property auctions. 338
(a) A lien sale may be conducted on a public website that 339
customarily conducts personal property auctions. The facility or 340
unit owner is not required to hold a license to post property 341
for online sale. Inasmuch as any sale may involve property of 342
more than one tenant, a single advertisement may be used to 343
dispose of property at any one sale. 344
(b) The advertisement shall include: 345
1. A brief and general description of what is believed to 346
constitute the personal property contained in the storage unit, 347
as provided in paragraph (2)(b). 348
2. The address of the self-service storage facility or the 349
address where the self-contained storage unit is located and the 350
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name of the tenant. 351
3. The time, place, and manner of the sale or other 352
disposition. The sale or other disposition shall take place at 353
least 15 days after the first publication. 354
(c) If there is no newspaper of general circulation in the 355
area where the self-service storage facility or self-contained 356
storage unit is located, the advertisement shall be posted at 357
least 10 days before the date of the sale or other disposition 358
in at least three conspicuous places in the neighborhood where 359
the self-service storage facility or self-contained storage unit 360
is located or published continuously for 14 consecutive days on 361
a public website that customarily conducts personal property 362
auctions. 363
Section 10. Section 11.02, Florida Statutes, is amended to 364
read: 365
11.02 Notice of special or local legislation or certain 366
relief acts.—The notice required to obtain special or local 367
legislation or any relief act specified in s. 11.065 shall be by 368
publishing the identical notice in each county involved in some 369
newspaper as provided defined in chapter 50 published in or 370
circulated throughout the county or counties where the matter or 371
thing to be affected by such legislation shall be situated one 372
time at least 30 days before introduction of the proposed law 373
into the Legislature or, if the notice is not posted on a 374
publicly accessible website as provided in chapter 50 and there 375
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being no newspaper circulated throughout or published in the 376
county, by posting for at least 30 days at not less than three 377
public places in the county or each of the counties, one of 378
which places shall be at the courthouse in the county or 379
counties where the matter or thing to be affected by such 380
legislation shall be situated. Notice of special or local 381
legislation shall state the substance of the contemplated law, 382
as required by s. 10, Art. III of the State Constitution. Notice 383
of any relief act specified in s. 11.065 shall state the name of 384
the claimant, the nature of the injury or loss for which the 385
claim is made, and the amount of the claim against the affected 386
municipality's revenue-sharing trust fund. 387
Section 11. Subsection (2) of section 45.031, Florida 388
Statutes, is amended to read: 389
45.031 Judicial sales procedure.—In any sale of real or 390
personal property under an order or judgment, the procedures 391
provided in this section and ss. 45.0315-45.035 may be followed 392
as an alternative to any other sale procedure if so ordered by 393
the court. 394
(2) PUBLICATION OF SALE.—Notice of sale shall be published 395
on a publicly accessible website for at least 2 consecutive 396
weeks before the sale or once a week for 2 consecutive weeks in 397
a newspaper of general circulation, as provided defined in 398
chapter 50, published in the county where the sale is to be 399
held. The second publication by newspaper shall be at least 5 400
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days before the sale. The notice shall contain: 401
(a) A description of the property to be sold. 402
(b) The time and place of sale. 403
(c) A statement that the sale will be made pursuant to the 404
order or final judgment. 405
(d) The caption of the action. 406
(e) The name of the clerk making the sale. 407
(f) A statement that any person claiming an interest in 408
the surplus from the sale, if any, other than the property owner 409
as of the date of the lis pendens must file a claim before the 410
clerk reports the surplus as unclaimed. 411
412
The court, in its discretion, may enlarge the time of the sale. 413
Notice of the changed time of sale shall be published as 414
provided herein. 415
Section 12. Subsection (2) of section 121.0511, Florida 416
Statutes, is amended to read: 417
121.0511 Revocation of election and alternative plan.—The 418
governing body of any municipality or independent special 419
district that has elected to participate in the Florida 420
Retirement System may revoke its election in accordance with the 421
following procedure: 422
(2) At least 7 days, but not more than 15 days, before the 423
hearing, notice of intent to revoke, specifying the time and 424
place of the hearing, must be published as provided in chapter 425
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50 in a newspaper of general circulation in the area affected, 426
as provided by ss. 50.011-50.031. Proof of publication of the 427
notice must be submitted to the Department of Management 428
Services. 429
Section 13. Paragraphs (b) and (h) of subsection (1) of 430
section 121.055, Florida Statutes, are amended to read: 431
121.055 Senior Management Service Class.—There is hereby 432
established a separate class of membership within the Florida 433
Retirement System to be known as the "Senior Management Service 434
Class," which shall become effective February 1, 1987. 435
(1) 436
(b)1. Except as provided in subparagraph 2., effective 437
January 1, 1990, participation in the Senior Management Service 438
Class is compulsory for the president of each community college, 439
the manager of each participating municipality or county, and 440
all appointed district school superintendents. Effective January 441
1, 1994, additional positions may be designated for inclusion in 442
the Senior Management Service Class if: 443
a. Positions to be included in the class are designated by 444
the local agency employer. Notice of intent to designate 445
positions for inclusion in the class must be published for at 446
least 2 consecutive weeks if published on a publicly accessible 447
website or once a week for 2 consecutive weeks in a newspaper of 448
general circulation published in the county or counties 449
affected, as provided in chapter 50. 450
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b. Up to 10 nonelective full-time positions may be 451
designated for each local agency employer reporting to the 452
department; for local agencies with 100 or more regularly 453
established positions, additional nonelective full-time 454
positions may be designated, not to exceed 1 percent of the 455
regularly established positions within the agency. 456
c. Each position added to the class must be a managerial 457
or policymaking position filled by an employee who is not 458
subject to continuing contract and serves at the pleasure of the 459
local agency employer without civil service protection, and who: 460
(I) Heads an organizational unit; or 461
(II) Has responsibility to effect or recommend personnel, 462
budget, expenditure, or policy decisions in his or her areas of 463
responsibility. 464
2. In lieu of participation in the Senior Management 465
Service Class, members of the Senior Management Service Class, 466
pursuant to subparagraph 1., may withdraw from the Florida 467
Retirement System altogether. The decision to withdraw from the 468
system is irrevocable as long as the employee holds the 469
position. Any service creditable under the Senior Management 470
Service Class shall be retained after the member withdraws from 471
the system; however, additional service credit in the Senior 472
Management Service Class may not be earned after such 473
withdrawal. Such members are not eligible to participate in the 474
Senior Management Service Optional Annuity Program. 475
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3. Effective January 1, 2006, through June 30, 2006, an 476
employee who has withdrawn from the Florida Retirement System 477
under subparagraph 2. has one opportunity to elect to 478
participate in the pension plan or the investment plan. 479
a. If the employee elects to participate in the investment 480
plan, membership shall be prospective, and the applicable 481
provisions of s. 121.4501(4) govern the election. 482
b. If the employee elects to participate in the pension 483
plan, the employee shall, upon payment to the system trust fund 484
of the amount calculated under sub-sub-subparagraph (I), receive 485
service credit for prior service based upon the time during 486
which the employee had withdrawn from the system. 487
(I) The cost for such credit shall be an amount 488
representing the actuarial accrued liability for the affected 489
period of service. The cost shall be calculated using the 490
discount rate and other relevant actuarial assumptions that were 491
used to value the pension plan liabilities in the most recent 492
actuarial valuation. The calculation must include any service 493
already maintained under the pension plan in addition to the 494
period of withdrawal. The actuarial accrued liability 495
attributable to any service already maintained under the pension 496
plan shall be applied as a credit to the total cost resulting 497
from the calculation. The division must ensure that the transfer 498
sum is prepared using a formula and methodology certified by an 499
actuary. 500
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(II) The employee must transfer a sum representing the net 501
cost owed for the actuarial accrued liability in sub-sub-502
subparagraph (I) immediately following the time of such 503
movement, determined assuming that attained service equals the 504
sum of service in the pension plan and the period of withdrawal. 505
(h)1. Except as provided in subparagraph 3., effective 506
January 1, 1994, participation in the Senior Management Service 507
Class shall be compulsory for the State Courts Administrator and 508
the Deputy State Courts Administrators, the Clerk of the Supreme 509
Court, the Marshal of the Supreme Court, the Executive Director 510
of the Justice Administrative Commission, the capital collateral 511
regional counsel, the clerks of the district courts of appeals, 512
the marshals of the district courts of appeals, and the trial 513
court administrator and the Chief Deputy Court Administrator in 514
each judicial circuit. Effective January 1, 1994, additional 515
positions in the offices of the state attorney and public 516
defender in each judicial circuit may be designated for 517
inclusion in the Senior Management Service Class of the Florida 518
Retirement System, provided that: 519
a. Positions to be included in the class shall be 520
designated by the state attorney or public defender, as 521
appropriate. Notice of intent to designate positions for 522
inclusion in the class shall be published for at least 2 523
consecutive weeks if published on a publicly accessible website 524
or once a week for 2 consecutive weeks in a newspaper of general 525
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circulation published in the county or counties affected, as 526
provided in chapter 50. 527
b. One nonelective full-time position may be designated 528
for each state attorney and public defender reporting to the 529
Department of Management Services; for agencies with 200 or more 530
regularly established positions under the state attorney or 531
public defender, additional nonelective full-time positions may 532
be designated, not to exceed 0.5 percent of the regularly 533
established positions within the agency. 534
c. Each position added to the class must be a managerial 535
or policymaking position filled by an employee who serves at the 536
pleasure of the state attorney or public defender without civil 537
service protection, and who: 538
(I) Heads an organizational unit; or 539
(II) Has responsibility to effect or recommend personnel, 540
budget, expenditure, or policy decisions in his or her areas of 541
responsibility. 542
2. Participation in this class shall be compulsory, except 543
as provided in subparagraph 3., for any judicial employee who 544
holds a position designated for coverage in the Senior 545
Management Service Class, and such participation shall continue 546
until the employee terminates employment in a covered position. 547
Effective January 1, 2001, participation in this class is 548
compulsory for assistant state attorneys, assistant statewide 549
prosecutors, assistant public defenders, and assistant capital 550
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collateral regional counsel. Effective January 1, 2002, 551
participation in this class is compulsory for assistant 552
attorneys general. 553
3. In lieu of participation in the Senior Management 554
Service Class, such members, excluding assistant state 555
attorneys, assistant public defenders, assistant statewide 556
prosecutors, assistant attorneys general, and assistant capital 557
collateral regional counsel, may participate in the Senior 558
Management Service Optional Annuity Program as established in 559
subsection (6). 560
Section 14. Paragraph (a) of subsection (2) and paragraph 561
(b) of subsection (4) of section 125.66, Florida Statutes, are 562
amended to read: 563
125.66 Ordinances; enactment procedure; emergency 564
ordinances; rezoning or change of land use ordinances or 565
resolutions.— 566
(2)(a) The regular enactment procedure shall be as 567
follows: The board of county commissioners at any regular or 568
special meeting may enact or amend any ordinance, except as 569
provided in subsection (4), if notice of intent to consider such 570
ordinance is given at least 10 days prior to said meeting by 571
publication as provided in chapter 50 in a newspaper of general 572
circulation in the county. A copy of such notice shall be kept 573
available for public inspection during the regular business 574
hours of the office of the clerk of the board of county 575
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commissioners. The notice of proposed enactment shall state the 576
date, time, and place of the meeting; the title or titles of 577
proposed ordinances; and the place or places within the county 578
where such proposed ordinances may be inspected by the public. 579
The notice shall also advise that interested parties may appear 580
at the meeting and be heard with respect to the proposed 581
ordinance. 582
(4) Ordinances or resolutions, initiated by other than the 583
county, that change the actual zoning map designation of a 584
parcel or parcels of land shall be enacted pursuant to 585
subsection (2). Ordinances or resolutions that change the actual 586
list of permitted, conditional, or prohibited uses within a 587
zoning category, or ordinances or resolutions initiated by the 588
county that change the actual zoning map designation of a parcel 589
or parcels of land shall be enacted pursuant to the following 590
procedure: 591
(b) In cases in which the proposed ordinance or resolution 592
changes the actual list of permitted, conditional, or prohibited 593
uses within a zoning category, or changes the actual zoning map 594
designation of a parcel or parcels of land involving 10 595
contiguous acres or more, the board of county commissioners 596
shall provide for public notice and hearings as follows: 597
1. The board of county commissioners shall hold two 598
advertised public hearings on the proposed ordinance or 599
resolution. At least one hearing shall be held after 5 p.m. on a 600
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weekday, unless the board of county commissioners, by a majority 601
plus one vote, elects to conduct that hearing at another time of 602
day. The first public hearing shall be held at least 7 days 603
after the day that the first advertisement is published. The 604
second hearing shall be held at least 10 days after the first 605
hearing and shall be advertised at least 5 days prior to the 606
public hearing. 607
2. If published in a newspaper, the required 608
advertisements shall be no less than 2 columns wide by 10 inches 609
long in a standard size or a tabloid size newspaper, and the 610
headline in the advertisement shall be in a type no smaller than 611
18 point. The advertisement shall not be placed in that portion 612
of the newspaper where legal notices and classified 613
advertisements appear. The advertisement shall be placed in a 614
newspaper of general paid circulation in the county and of 615
general interest and readership in the community pursuant to 616
chapter 50, not one of limited subject matter. It is the 617
legislative intent that, whenever possible, the advertisement 618
shall appear in a newspaper that is published at least weekly 5 619
days a week unless the only newspaper in the community is 620
published less than weekly 5 days a week. The advertisement 621
shall be in substantially the following form: 622
NOTICE OF (TYPE OF) CHANGE 623
The ...(name of local governmental unit)... proposes to 624
adopt the following by ordinance or resolution:...(title of 625
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ordinance or resolution).... 626
A public hearing on the ordinance or resolution will be 627
held on ...(date and time)... at ...(meeting place).... 628
Except for amendments which change the actual list of permitted, 629
conditional, or prohibited uses within a zoning category, the 630
advertisement shall contain a geographic location map which 631
clearly indicates the area within the local government covered 632
by the proposed ordinance or resolution. The map shall include 633
major street names as a means of identification of the general 634
area. In addition to being published on a publicly accessible 635
website or in the newspaper, the map must be part of the online 636
notice required pursuant to s. 50.0211 or s. 50.0311. 637
3. In lieu of publishing the advertisements set out in 638
this paragraph, the board of county commissioners may mail a 639
notice to each person owning real property within the area 640
covered by the ordinance or resolution. Such notice shall 641
clearly explain the proposed ordinance or resolution and shall 642
notify the person of the time, place, and location of both 643
public hearings on the proposed ordinance or resolution. 644
Section 15. Paragraph (a) of subsection (2) of section 645
162.12, Florida Statutes, is amended to read: 646
162.12 Notices.— 647
(2) In addition to providing notice as set forth in 648
subsection (1), at the option of the code enforcement board or 649
the local government, notice may be served by publication or 650
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posting, as follows: 651
(a)1. Such notice shall be published for 4 consecutive 652
weeks on a publicly accessible website as provided in chapter 50 653
or once during each week for 4 consecutive weeks (four 654
publications being sufficient) in a newspaper of general 655
circulation in the county where the code enforcement board is 656
located. The newspaper shall meet such requirements as are 657
prescribed under chapter 50 for legal and official 658
advertisements. 659
2. Proof of publication shall be made as provided in ss. 660
50.041 and 50.051. 661
Section 16. Paragraph (c) of subsection (3) of section 662
166.041, Florida Statutes, is amended to read: 663
166.041 Procedures for adoption of ordinances and 664
resolutions.— 665
(3) 666
(c) Ordinances initiated by other than the municipality 667
that change the actual zoning map designation of a parcel or 668
parcels of land shall be enacted pursuant to paragraph (a). 669
Ordinances that change the actual list of permitted, 670
conditional, or prohibited uses within a zoning category, or 671
ordinances initiated by the municipality that change the actual 672
zoning map designation of a parcel or parcels of land shall be 673
enacted pursuant to the following procedure: 674
1. In cases in which the proposed ordinance changes the 675
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actual zoning map designation for a parcel or parcels of land 676
involving less than 10 contiguous acres, the governing body 677
shall direct the clerk of the governing body to notify by mail 678
each real property owner whose land the municipality will 679
redesignate by enactment of the ordinance and whose address is 680
known by reference to the latest ad valorem tax records. The 681
notice shall state the substance of the proposed ordinance as it 682
affects that property owner and shall set a time and place for 683
one or more public hearings on such ordinance. Such notice shall 684
be given at least 30 days prior to the date set for the public 685
hearing, and a copy of the notice shall be kept available for 686
public inspection during the regular business hours of the 687
office of the clerk of the governing body. The governing body 688
shall hold a public hearing on the proposed ordinance and may, 689
upon the conclusion of the hearing, immediately adopt the 690
ordinance. 691
2. In cases in which the proposed ordinance changes the 692
actual list of permitted, conditional, or prohibited uses within 693
a zoning category, or changes the actual zoning map designation 694
of a parcel or parcels of land involving 10 contiguous acres or 695
more, the governing body shall provide for public notice and 696
hearings as follows: 697
a. The local governing body shall hold two advertised 698
public hearings on the proposed ordinance. At least one hearing 699
shall be held after 5 p.m. on a weekday, unless the local 700
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governing body, by a majority plus one vote, elects to conduct 701
that hearing at another time of day. The first public hearing 702
shall be held at least 7 days after the day that the first 703
advertisement is published. The second hearing shall be held at 704
least 10 days after the first hearing and shall be advertised at 705
least 5 days prior to the public hearing. 706
b. If published in a newspaper, the required 707
advertisements shall be no less than 2 columns wide by 10 inches 708
long in a standard size or a tabloid size newspaper, and the 709
headline in the advertisement shall be in a type no smaller than 710
18 point. The advertisement shall not be placed in that portion 711
of the newspaper where legal notices and classified 712
advertisements appear. The advertisement shall be placed in a 713
newspaper of general paid circulation in the municipality and of 714
general interest and readership in the municipality, not one of 715
limited subject matter, pursuant to chapter 50. It is the 716
legislative intent that, whenever possible, the advertisement 717
appear in a newspaper that is published at least weekly 5 days a 718
week unless the only newspaper in the municipality is published 719
less than weekly 5 days a week. The advertisement shall be in 720
substantially the following form: 721
NOTICE OF (TYPE OF) CHANGE 722
The ...(name of local governmental unit)... proposes to 723
adopt the following ordinance:...(title of the ordinance).... 724
A public hearing on the ordinance will be held on ...(date 725
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and time)... at ...(meeting place).... 726
Except for amendments which change the actual list of permitted, 727
conditional, or prohibited uses within a zoning category, the 728
advertisement shall contain a geographic location map which 729
clearly indicates the area covered by the proposed ordinance. 730
The map shall include major street names as a means of 731
identification of the general area. If In addition to being 732
published in the newspaper, the map must also be part of the 733
online notice required pursuant to s. 50.0211 or s. 50.0311. 734
c. In lieu of publishing the advertisement set out in this 735
paragraph, the municipality may mail a notice to each person 736
owning real property within the area covered by the ordinance. 737
Such notice shall clearly explain the proposed ordinance and 738
shall notify the person of the time, place, and location of any 739
public hearing on the proposed ordinance. 740
Section 17. Subsection (1) of section 189.015, Florida 741
Statutes, is amended to read: 742
189.015 Meetings; notice; required reports.— 743
(1) The governing body of each special district shall file 744
quarterly, semiannually, or annually a schedule of its regular 745
meetings with the local governing authority or authorities. The 746
schedule shall include the date, time, and location of each 747
scheduled meeting. The schedule shall be published quarterly, 748
semiannually, or annually in a newspaper of general paid 749
circulation in the manner required in this subsection. The 750
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governing body of an independent special district shall 751
advertise the day, time, place, and purpose of any meeting other 752
than a regular meeting or any recessed and reconvened meeting of 753
the governing body, at least 7 days before such meeting as 754
provided in chapter 50, in a newspaper of general paid 755
circulation in the county or counties in which the special 756
district is located, unless a bona fide emergency situation 757
exists, in which case a meeting to deal with the emergency may 758
be held as necessary, with reasonable notice, so long as it is 759
subsequently ratified by the governing body. No approval of the 760
annual budget shall be granted at an emergency meeting. The 761
notice shall be posted as provided in advertisement shall be 762
placed in that portion of the newspaper where legal notices and 763
classified advertisements appear. The advertisement shall appear 764
in a newspaper that is published at least 5 days a week, unless 765
the only newspaper in the county is published fewer than 5 days 766
a week. The newspaper selected must be one of general interest 767
and readership in the community and not one of limited subject 768
matter, pursuant to chapter 50. Any other provision of law to 769
the contrary notwithstanding, and except in the case of 770
emergency meetings, water management districts may provide 771
reasonable notice of public meetings held to evaluate responses 772
to solicitations issued by the water management district, by 773
publication as provided in chapter 50 on a publicly accessible 774
website or in a newspaper of general paid circulation in the 775
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county where the principal office of the water management 776
district is located, or in the county or counties where the 777
public work will be performed, no less than 7 days before such 778
meeting. 779
Section 18. Paragraph (d) of subsection (1) of section 780
190.005, Florida Statutes, is amended to read: 781
190.005 Establishment of district.— 782
(1) The exclusive and uniform method for the establishment 783
of a community development district with a size of 2,500 acres 784
or more shall be pursuant to a rule, adopted under chapter 120 785
by the Florida Land and Water Adjudicatory Commission, granting 786
a petition for the establishment of a community development 787
district. 788
(d) A local public hearing on the petition shall be 789
conducted by a hearing officer in conformance with the 790
applicable requirements and procedures of the Administrative 791
Procedure Act. The hearing shall include oral and written 792
comments on the petition pertinent to the factors specified in 793
paragraph (e). The hearing shall be held at an accessible 794
location in the county in which the community development 795
district is to be located. The petitioner shall cause a notice 796
of the hearing to be published for 4 successive weeks on a 797
publicly accessible website or in a newspaper at least once a 798
week for the 4 successive weeks immediately prior to the hearing 799
as provided in chapter 50. Such notice shall give the time and 800
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place for the hearing, a description of the area to be included 801
in the district, which description shall include a map showing 802
clearly the area to be covered by the district, and any other 803
relevant information which the establishing governing bodies may 804
require. If published in a newspaper, the advertisement shall 805
not be placed in that portion of the newspaper where legal 806
notices and classified advertisements appear. The advertisement 807
shall be published in a newspaper of general paid circulation in 808
the county and of general interest and readership in the 809
community, not one of limited subject matter, pursuant to 810
chapter 50. Whenever possible, the advertisement shall appear in 811
a newspaper that is published at least weekly 5 days a week, 812
unless the only newspaper in the community is published less 813
than weekly fewer than 5 days a week. If In addition to being 814
published in the newspaper, the map referenced above must also 815
be part of the online advertisement required pursuant to s. 816
50.0211 or s. 50.0311. All affected units of general-purpose 817
local government and the general public shall be given an 818
opportunity to appear at the hearing and present oral or written 819
comments on the petition. 820
Section 19. Paragraph (h) of subsection (1) of section 821
190.046, Florida Statutes, is amended to read: 822
190.046 Termination, contraction, or expansion of 823
district.— 824
(1) A landowner or the board may petition to contract or 825
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expand the boundaries of a community development district in the 826
following manner: 827
(h) For a petition to establish a new community 828
development district of less than 2,500 acres on land located 829
solely in one county or one municipality, sufficiently 830
contiguous lands located within the county or municipality which 831
the petitioner anticipates adding to the boundaries of the 832
district within 10 years after the effective date of the 833
ordinance establishing the district may also be identified. If 834
such sufficiently contiguous land is identified, the petition 835
must include a legal description of each additional parcel 836
within the sufficiently contiguous land, the current owner of 837
the parcel, the acreage of the parcel, and the current land use 838
designation of the parcel. At least 14 days before the hearing 839
required under s. 190.005(2)(b), the petitioner must give the 840
current owner of each such parcel notice of filing the petition 841
to establish the district, the date and time of the public 842
hearing on the petition, and the name and address of the 843
petitioner. A parcel may not be included in the district without 844
the written consent of the owner of the parcel. 845
1. After establishment of the district, a person may 846
petition the county or municipality to amend the boundaries of 847
the district to include a previously identified parcel that was 848
a proposed addition to the district before its establishment. A 849
filing fee may not be charged for this petition. Each such 850
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petition must include: 851
a. A legal description by metes and bounds of the parcel 852
to be added; 853
b. A new legal description by metes and bounds of the 854
district; 855
c. Written consent of all owners of the parcel to be 856
added; 857
d. A map of the district including the parcel to be added; 858
e. A description of the development proposed on the 859
additional parcel; and 860
f. A copy of the original petition identifying the parcel 861
to be added. 862
2. Before filing with the county or municipality, the 863
person must provide the petition to the district and to the 864
owner of the proposed additional parcel, if the owner is not the 865
petitioner. 866
3. Once the petition is determined sufficient and 867
complete, the county or municipality must process the addition 868
of the parcel to the district as an amendment to the ordinance 869
that establishes the district. The county or municipality may 870
process all petitions to amend the ordinance for parcels 871
identified in the original petition, even if, by adding such 872
parcels, the district exceeds 2,500 acres. 873
4. The petitioner shall cause to be published in a 874
newspaper of general circulation in the proposed district a 875
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notice of the intent to amend the ordinance that establishes the 876
district. The notice must be in addition to any notice required 877
for adoption of the ordinance amendment. Such notice must be 878
published as provided in chapter 50 at least 10 days before the 879
scheduled hearing on the ordinance amendment and may be 880
published in the section of the newspaper reserved for legal 881
notices. The notice must include a general description of the 882
land to be added to the district and the date and time of the 883
scheduled hearing to amend the ordinance. The petitioner shall 884
deliver, including by mail or hand delivery, the notice of the 885
hearing on the ordinance amendment to the owner of the parcel 886
and to the district at least 14 days before the scheduled 887
hearing. 888
5. The amendment of a district by the addition of a parcel 889
pursuant to this paragraph does not alter the transition from 890
landowner voting to qualified elector voting pursuant to s. 891
190.006, even if the total size of the district after the 892
addition of the parcel exceeds 5,000 acres. Upon adoption of the 893
ordinance expanding the district, the petitioner must cause to 894
be recorded a notice of boundary amendment which reflects the 895
new boundaries of the district. 896
6. This paragraph is intended to facilitate the orderly 897
addition of lands to a district under certain circumstances and 898
does not preclude the addition of lands to any district using 899
the procedures in the other provisions of this section. 900
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Section 20. Subsection (1) of section 194.037, Florida 901
Statutes, is amended to read: 902
194.037 Disclosure of tax impact.— 903
(1) After hearing all petitions, complaints, appeals, and 904
disputes, the clerk shall make public notice of the findings and 905
results of the board as provided in chapter 50. If published in 906
a newspaper, the notice must be in at least a quarter-page size 907
advertisement of a standard size or tabloid size newspaper, and 908
the headline shall be in a type no smaller than 18 point. The 909
advertisement shall not be placed in that portion of the 910
newspaper where legal notices and classified advertisements 911
appear. The advertisement shall be published in a newspaper of 912
general paid circulation in the county. The newspaper selected 913
shall be one of general interest and readership in the 914
community, and not one of limited subject matter, pursuant to 915
chapter 50. For all advertisements published pursuant to this 916
section, the headline shall read: TAX IMPACT OF VALUE ADJUSTMENT 917
BOARD. The public notice shall list the members of the value 918
adjustment board and the taxing authorities to which they are 919
elected. The form shall show, in columnar form, for each of the 920
property classes listed under subsection (2), the following 921
information, with appropriate column totals: 922
(a) In the first column, the number of parcels for which 923
the board granted exemptions that had been denied or that had 924
not been acted upon by the property appraiser. 925
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(b) In the second column, the number of parcels for which 926
petitions were filed concerning a property tax exemption. 927
(c) In the third column, the number of parcels for which 928
the board considered the petition and reduced the assessment 929
from that made by the property appraiser on the initial 930
assessment roll. 931
(d) In the fourth column, the number of parcels for which 932
petitions were filed but not considered by the board because 933
such petitions were withdrawn or settled prior to the board's 934
consideration. 935
(e) In the fifth column, the number of parcels for which 936
petitions were filed requesting a change in assessed value, 937
including requested changes in assessment classification. 938
(f) In the sixth column, the net change in taxable value 939
from the assessor's initial roll which results from board 940
decisions. 941
(g) In the seventh column, the net shift in taxes to 942
parcels not granted relief by the board. The shift shall be 943
computed as the amount shown in column 6 multiplied by the 944
applicable millage rates adopted by the taxing authorities in 945
hearings held pursuant to s. 200.065(2)(d) or adopted by vote of 946
the electors pursuant to s. 9(b) or s. 12, Art. VII of the State 947
Constitution, but without adjustment as authorized pursuant to 948
s. 200.065(6). If for any taxing authority the hearing has not 949
been completed at the time the notice required herein is 950
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prepared, the millage rate used shall be that adopted in the 951
hearing held pursuant to s. 200.065(2)(c). 952
Section 21. Subsection (1) of section 197.402, Florida 953
Statutes, is amended to read: 954
197.402 Advertisement of real or personal property with 955
delinquent taxes.— 956
(1) If advertisements are required, the board of county 957
commissioners shall make such notice select the newspaper as 958
provided in chapter 50. The tax collector shall pay all 959
newspaper charges, and the proportionate cost of the 960
advertisements shall be added to the delinquent taxes collected. 961
Section 22. Subsection (3) of section 200.065, Florida 962
Statutes, is amended to read: 963
200.065 Method of fixing millage.— 964
(3) The advertisement shall be published as provided in 965
chapter 50. If the advertisement is published by newspaper, the 966
advertisement must be no less than one-quarter page in size of a 967
standard size or a tabloid size newspaper, and the headline in 968
the advertisement shall be in a type no smaller than 18 point. 969
The advertisement shall not be placed in that portion of the 970
newspaper where legal notices and classified advertisements 971
appear. The advertisement shall be published in a newspaper of 972
general paid circulation in the county or in a geographically 973
limited insert of such newspaper. The geographic boundaries in 974
which such insert is circulated shall include the geographic 975
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boundaries of the taxing authority. It is the legislative intent 976
that, whenever possible, the advertisement appear in a newspaper 977
that is published at least weekly 5 days a week unless the only 978
newspaper in the county is published less than weekly 5 days a 979
week, or that the advertisement appear in a geographically 980
limited insert of such newspaper which insert is published 981
throughout the taxing authority's jurisdiction at least twice 982
each week. It is further the legislative intent that the 983
newspaper selected be one of general interest and readership in 984
the community and not one of limited subject matter, pursuant to 985
chapter 50. 986
(a) For taxing authorities other than school districts 987
which have tentatively adopted a millage rate in excess of 100 988
percent of the rolled-back rate computed pursuant to subsection 989
(1), the advertisement shall be in the following form: 990
NOTICE OF PROPOSED TAX INCREASE 991
The ...(name of the taxing authority)... has tentatively 992
adopted a measure to increase its property tax levy. 993
Last year's property tax levy: 994
A. Initially proposed tax levy..................$XX,XXX,XXX 995
B. Less tax reductions due to Value Adjustment Board and 996
other assessment changes............................($XX,XXX,XXX) 997
C. Actual property tax levy.....................$XX,XXX,XXX 998
This year's proposed tax levy.........................$XX,XXX,XXX 999
All concerned citizens are invited to attend a public 1000
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hearing on the tax increase to be held on ...(date and time)... 1001
at ...(meeting place).... 1002
A FINAL DECISION on the proposed tax increase and the 1003
budget will be made at this hearing. 1004
(b) In all instances in which the provisions of paragraph 1005
(a) are inapplicable for taxing authorities other than school 1006
districts, the advertisement shall be in the following form: 1007
NOTICE OF BUDGET HEARING 1008
The ...(name of taxing authority)... has tentatively 1009
adopted a budget for ...(fiscal year).... A public hearing to 1010
make a FINAL DECISION on the budget AND TAXES will be held on 1011
...(date and time)... at ...(meeting place).... 1012
(c) For school districts which have proposed a millage 1013
rate in excess of 100 percent of the rolled-back rate computed 1014
pursuant to subsection (1) and which propose to levy nonvoted 1015
millage in excess of the minimum amount required pursuant to s. 1016
1011.60(6), the advertisement shall be in the following form: 1017
NOTICE OF PROPOSED TAX INCREASE 1018
The ...(name of school district)... will soon consider a 1019
measure to increase its property tax levy. 1020
Last year's property tax levy: 1021
A. Initially proposed tax levy..................$XX,XXX,XXX 1022
B. Less tax reductions due to Value Adjustment Board and 1023
other assessment changes............................($XX,XXX,XXX) 1024
C. Actual property tax levy.....................$XX,XXX,XXX 1025
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This year's proposed tax levy.........................$XX,XXX,XXX 1026
A portion of the tax levy is required under state law in 1027
order for the school board to receive $...(amount A)... in state 1028
education grants. The required portion has ...(increased or 1029
decreased)... by ...(amount B)... percent and represents 1030
approximately ...(amount C)... of the total proposed taxes. 1031
The remainder of the taxes is proposed solely at the 1032
discretion of the school board. 1033
All concerned citizens are invited to a public hearing on 1034
the tax increase to be held on ...(date and time)... at 1035
...(meeting place).... 1036
A DECISION on the proposed tax increase and the budget will 1037
be made at this hearing. 1038
1. AMOUNT A shall be an estimate, provided by the 1039
Department of Education, of the amount to be received in the 1040
current fiscal year by the district from state appropriations 1041
for the Florida Education Finance Program. 1042
2. AMOUNT B shall be the percent increase over the rolled-1043
back rate necessary to levy only the required local effort in 1044
the current fiscal year, computed as though in the preceding 1045
fiscal year only the required local effort was levied. 1046
3. AMOUNT C shall be the quotient of required local-effort 1047
millage divided by the total proposed nonvoted millage, rounded 1048
to the nearest tenth and stated in words; however, the stated 1049
amount shall not exceed nine-tenths. 1050
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(d) For school districts which have proposed a millage 1051
rate in excess of 100 percent of the rolled-back rate computed 1052
pursuant to subsection (1) and which propose to levy as nonvoted 1053
millage only the minimum amount required pursuant to s. 1054
1011.60(6), the advertisement shall be the same as provided in 1055
paragraph (c), except that the second and third paragraphs shall 1056
be replaced with the following paragraph: 1057
This increase is required under state law in order for the 1058
school board to receive $...(amount A)... in state education 1059
grants. 1060
(e) In all instances in which the provisions of paragraphs 1061
(c) and (d) are inapplicable for school districts, the 1062
advertisement shall be in the following form: 1063
NOTICE OF BUDGET HEARING 1064
The ...(name of school district)... will soon consider a 1065
budget for ...(fiscal year).... A public hearing to make a 1066
DECISION on the budget AND TAXES will be held on ...(date and 1067
time)... at ...(meeting place).... 1068
(f) In lieu of publishing the notice set out in this 1069
subsection, the taxing authority may mail a copy of the notice 1070
to each elector residing within the jurisdiction of the taxing 1071
authority. 1072
(g) In the event that the mailing of the notice of 1073
proposed property taxes is delayed beyond September 3 in a 1074
county, any multicounty taxing authority which levies ad valorem 1075
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taxes within that county shall advertise its intention to adopt 1076
a tentative budget and millage rate in a newspaper of paid 1077
general circulation within that county, as provided in this 1078
subsection, and shall hold the hearing required pursuant to 1079
paragraph (2)(c) not less than 2 days or more than 5 days 1080
thereafter, and not later than September 18. The advertisement 1081
shall be in the following form, unless the proposed millage rate 1082
is less than or equal to the rolled-back rate, computed pursuant 1083
to subsection (1), in which case the advertisement shall be as 1084
provided in paragraph (e): 1085
NOTICE OF TAX INCREASE 1086
The ...(name of the taxing authority)... proposes to 1087
increase its property tax levy by ...(percentage of increase 1088
over rolled-back rate)... percent. 1089
All concerned citizens are invited to attend a public 1090
hearing on the proposed tax increase to be held on ...(date and 1091
time)... at ...(meeting place).... 1092
(h) In no event shall any taxing authority add to or 1093
delete from the language of the advertisements as specified 1094
herein unless expressly authorized by law, except that, if an 1095
increase in ad valorem tax rates will affect only a portion of 1096
the jurisdiction of a taxing authority, advertisements may 1097
include a map or geographical description of the area to be 1098
affected and the proposed use of the tax revenues under 1099
consideration. In addition, if published in the newspaper, the 1100
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map must be part of the online advertisement required by s. 1101
50.0211 or s. 50.0311. The advertisements required herein shall 1102
not be accompanied, preceded, or followed by other advertising 1103
or notices which conflict with or modify the substantive content 1104
prescribed herein. 1105
(i) The advertisements required pursuant to paragraphs (b) 1106
and (e) need not be one-quarter page in size or have a headline 1107
in type no smaller than 18 point. 1108
(j) The amounts to be published as percentages of increase 1109
over the rolled-back rate pursuant to this subsection shall be 1110
based on aggregate millage rates and shall exclude voted millage 1111
levies unless expressly provided otherwise in this subsection. 1112
(k) Any taxing authority which will levy an ad valorem tax 1113
for an upcoming budget year but does not levy an ad valorem tax 1114
currently shall, in the advertisement specified in paragraph 1115
(a), paragraph (c), paragraph (d), or paragraph (g), replace the 1116
phrase "increase its property tax levy by ...(percentage of 1117
increase over rolled-back rate)... percent" with the phrase 1118
"impose a new property tax levy of $...(amount)... per $1,000 1119
value." 1120
(l) Any advertisement required pursuant to this section 1121
shall be accompanied by an adjacent notice meeting the budget 1122
summary requirements of s. 129.03(3)(b). Except for those taxing 1123
authorities proposing to levy ad valorem taxes for the first 1124
time, the following statement shall appear in the budget summary 1125
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in boldfaced type immediately following the heading, if the 1126
applicable percentage is greater than zero: 1127
THE PROPOSED OPERATING BUDGET EXPENDITURES OF ...(name of 1128
taxing authority)... ARE ...(percent rounded to one decimal 1129
place)... MORE THAN LAST YEAR'S TOTAL OPERATING EXPENDITURES. 1130
For purposes of this paragraph, "proposed operating budget 1131
expenditures" or "operating expenditures" means all moneys of 1132
the local government, including dependent special districts, 1133
that: 1134
1. Were or could be expended during the applicable fiscal 1135
year, or 1136
2. Were or could be retained as a balance for future 1137
spending in the fiscal year. 1138
1139
Provided, however, those moneys held in or used in trust, 1140
agency, or internal service funds, and expenditures of bond 1141
proceeds for capital outlay or for advanced refunded debt 1142
principal, shall be excluded. 1143
Section 23. Paragraph (c) of subsection (1) of section 1144
338.223, Florida Statutes, is amended to read: 1145
338.223 Proposed turnpike projects.— 1146
(1) 1147
(c) Prior to requesting legislative approval of a proposed 1148
turnpike project, the environmental feasibility of the proposed 1149
project shall be reviewed by the Department of Environmental 1150
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Protection. The department shall submit its Project Development 1151
and Environmental Report to the Department of Environmental 1152
Protection, along with a draft copy of a public notice. Within 1153
14 days of receipt of the draft public notice, the Department of 1154
Environmental Protection shall return the draft public notice to 1155
the Department of Transportation with an approval of the 1156
language or modifications to the language. Upon receipt of the 1157
approved or modified draft, or if no comments are provided 1158
within 14 days, the Department of Transportation shall publish 1159
the notice as provided in chapter 50 in a newspaper to provide a 1160
30-day public comment period. If published in a newspaper, the 1161
headline of the required notice shall be in a type no smaller 1162
than 18 point,. The notice shall be placed in that portion of 1163
the newspaper where legal notices appear, and . The notice shall 1164
be published in a newspaper of general circulation in the county 1165
or counties of general interest and readership in the community 1166
as provided in s. 50.031, not one of limited subject matter. 1167
Whenever possible, the notice shall appear in a newspaper that 1168
is published at least weekly 5 days a week. All The notices 1169
notice published pursuant to this section shall include, at a 1170
minimum but is not limited to, the following information: 1171
1. The purpose of the notice is to provide for a 30-day 1172
period for written public comments on the environmental impacts 1173
of a proposed turnpike project. 1174
2. The name and description of the project, along with a 1175
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geographic location map clearly indicating the area where the 1176
proposed project will be located. 1177
3. The address where such comments must be sent and the 1178
date such comments are due. 1179
1180
After a review of the department's report and any public 1181
comments, the Department of Environmental Protection shall 1182
submit a statement of environmental feasibility to the 1183
department within 30 days after the date on which public 1184
comments are due. The notice and the statement of environmental 1185
feasibility shall not give rise to any rights to a hearing or 1186
other rights or remedies provided pursuant to chapter 120 or 1187
chapter 403, and shall not bind the Department of Environmental 1188
Protection in any subsequent environmental permit review. 1189
Section 24. Subsection (3) of section 348.0308, Florida 1190
Statutes, is amended to read: 1191
348.0308 Public-private partnership.—The Legislature 1192
declares that there is a public need for the rapid construction 1193
of safe and efficient transportation facilities for traveling 1194
within the state and that it is in the public's interest to 1195
provide for public-private partnership agreements to effectuate 1196
the construction of additional safe, convenient, and economical 1197
transportation facilities. 1198
(3) The agency may request proposals for public-private 1199
transportation projects or, if it receives an unsolicited 1200
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proposal, it must publish a notice in the Florida Administrative 1201
Register and as provided in chapter 50 a newspaper of general 1202
circulation in each the county in which the project it is 1203
located at least once a week for 2 weeks stating that it has 1204
received the proposal and will accept, for 60 days after the 1205
initial date of publication, other proposals for the same 1206
project purpose. A copy of the notice must be mailed to each 1207
local government in the affected areas. After the public 1208
notification period has expired, the agency shall rank the 1209
proposals in order of preference. In ranking the proposals, the 1210
agency shall consider professional qualifications, general 1211
business terms, innovative engineering or cost-reduction terms, 1212
finance plans, and the need for state funds to deliver the 1213
proposal. If the agency is not satisfied with the results of the 1214
negotiations, it may, at its sole discretion, terminate 1215
negotiations with the proposer. If these negotiations are 1216
unsuccessful, the agency may go to the second and lower-ranked 1217
firms, in order, using the same procedure. If only one proposal 1218
is received, the agency may negotiate in good faith, and if it 1219
is not satisfied with the results, it may, at its sole 1220
discretion, terminate negotiations with the proposer. The agency 1221
may, at its discretion, reject all proposals at any point in the 1222
process up to completion of a contract with the proposer. 1223
Section 25. Subsection (3) of section 348.635, Florida 1224
Statutes, is amended to read: 1225
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348.635 Public-private partnership.—The Legislature 1226
declares that there is a public need for the rapid construction 1227
of safe and efficient transportation facilities for traveling 1228
within the state and that it is in the public's interest to 1229
provide for public-private partnership agreements to effectuate 1230
the construction of additional safe, convenient, and economical 1231
transportation facilities. 1232
(3) The authority may request proposals for public-private 1233
transportation projects or, if it receives an unsolicited 1234
proposal, it must publish a notice in the Florida Administrative 1235
Register as provided in chapter 50 and a newspaper of general 1236
circulation in each the county in which the project it is 1237
located at least once a week for 2 weeks stating that it has 1238
received the proposal and will accept, for 60 days after the 1239
initial date of publication, other proposals for the same 1240
project purpose. A copy of the notice must be mailed to each 1241
local government in the affected areas. After the public 1242
notification period has expired, the authority shall rank the 1243
proposals in order of preference. In ranking the proposals, the 1244
authority shall consider professional qualifications, general 1245
business terms, innovative engineering or cost-reduction terms, 1246
finance plans, and the need for state funds to deliver the 1247
proposal. If the authority is not satisfied with the results of 1248
the negotiations, it may, at its sole discretion, terminate 1249
negotiations with the proposer. If these negotiations are 1250
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unsuccessful, the authority may go to the second and lower-1251
ranked firms, in order, using the same procedure. If only one 1252
proposal is received, the authority may negotiate in good faith, 1253
and if it is not satisfied with the results, it may, at its sole 1254
discretion, terminate negotiations with the proposer. The 1255
authority may, at its discretion, reject all proposals at any 1256
point in the process up to completion of a contract with the 1257
proposer. 1258
Section 26. Subsection (3) of section 348.7605, Florida 1259
Statutes, is amended to read: 1260
348.7605 Public-private partnership.—The Legislature 1261
declares that there is a public need for the rapid construction 1262
of safe and efficient transportation facilities for traveling 1263
within the state and that it is in the public's interest to 1264
provide for public-private partnership agreements to effectuate 1265
the construction of additional safe, convenient, and economical 1266
transportation facilities. 1267
(3) The authority may request proposals for public-private 1268
transportation projects or, if it receives an unsolicited 1269
proposal, it must publish a notice in the Florida Administrative 1270
Register and as provided in chapter 50 a newspaper of general 1271
circulation in each the county in which the project it is 1272
located at least once a week for 2 weeks stating that it has 1273
received the proposal and will accept, for 60 days after the 1274
initial date of publication, other proposals for the same 1275
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project purpose. A copy of the notice must be mailed to each 1276
local government in the affected areas. After the public 1277
notification period has expired, the authority shall rank the 1278
proposals in order of preference. In ranking the proposals, the 1279
authority shall consider professional qualifications, general 1280
business terms, innovative engineering or cost-reduction terms, 1281
finance plans, and the need for state funds to deliver the 1282
proposal. If the authority is not satisfied with the results of 1283
the negotiations, it may, at its sole discretion, terminate 1284
negotiations with the proposer. If these negotiations are 1285
unsuccessful, the authority may go to the second and lower-1286
ranked firms, in order, using the same procedure. If only one 1287
proposal is received, the authority may negotiate in good faith, 1288
and if it is not satisfied with the results, it may, at its sole 1289
discretion, terminate negotiations with the proposer. The 1290
authority may, at its discretion, reject all proposals at any 1291
point in the process up to completion of a contract with the 1292
proposer. 1293
Section 27. Section 373.0397, Florida Statutes, is amended 1294
to read: 1295
373.0397 Floridan and Biscayne aquifers; designation of 1296
prime groundwater recharge areas.—Upon preparation of an 1297
inventory of prime groundwater recharge areas for the Floridan 1298
or Biscayne aquifers, but prior to adoption by the governing 1299
board, the water management district shall publish a legal 1300
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notice of public hearing on the designated areas for the 1301
Floridan and Biscayne aquifers, with a map delineating the 1302
boundaries of the areas, as provided in newspapers defined in 1303
chapter 50 in each county as having general circulation within 1304
the area to be affected. The notice shall be at least one-fourth 1305
page and shall read as follows: 1306
NOTICE OF PRIME RECHARGE 1307
AREA DESIGNATION 1308
The ...(name of taxing authority)... proposes to designate 1309
specific land areas as areas of prime recharge to the ...(name 1310
of aquifer)... Aquifer. 1311
All concerned citizens are invited to attend a public 1312
hearing on the proposed designation to be held on ...(date and 1313
time)... at ...(meeting place).... 1314
A map of the affected areas follows. 1315
The governing board of the water management district shall adopt 1316
a designation of prime groundwater recharge areas to the 1317
Floridan and Biscayne aquifers by rule within 120 days after the 1318
public hearing, subject to the provisions of chapter 120. 1319
Section 28. Section 373.146, Florida Statutes, is amended 1320
to read: 1321
373.146 Publication of notices, process, and papers.— 1322
(1) Whenever in this chapter the publication of any 1323
notice, process, or paper is required or provided for, unless 1324
otherwise provided by law, the publication thereof in some 1325
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newspaper or newspapers as provided defined in chapter 50 in 1326
each county having general circulation within the area to be 1327
affected shall be taken and considered as being sufficient. 1328
(2) Notwithstanding any other provision of law to the 1329
contrary, and except in the case of emergency meetings, water 1330
management districts may provide reasonable notice of public 1331
meetings held to evaluate responses to solicitations issued by 1332
the water management district, by publication as provided in 1333
chapter 50 in a newspaper of general paid circulation in the 1334
county where the principal office of the water management 1335
district is located, or in the county or counties where the 1336
public work will be performed, no less than 7 days before such 1337
meeting. 1338
Section 29. Subsection (12) of section 403.722, Florida 1339
Statutes, is amended to read: 1340
403.722 Permits; hazardous waste disposal, storage, and 1341
treatment facilities.— 1342
(12) On the same day of filing with the department of an 1343
application for a permit for the construction modification, or 1344
operation of a hazardous waste facility, the applicant shall 1345
notify each city and county within 1 mile of the facility of the 1346
filing of the application and shall publish notice of the filing 1347
of the application. The applicant shall publish a second notice 1348
of the filing within 14 days after the date of filing. Each 1349
notice shall be published in a newspaper of general circulation 1350
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in the county in which the facility is located or is proposed to 1351
be located as provided in chapter 50. Notwithstanding the 1352
provisions of chapter 50, for purposes of this section, a 1353
"newspaper of general circulation" shall be the newspaper within 1354
the county in which the installation or facility is proposed 1355
which has the largest daily circulation in that county and has 1356
its principal office in that county. If the newspaper with the 1357
largest daily circulation has its principal office outside the 1358
county, the notice shall appear in both the newspaper with the 1359
largest daily circulation in that county, and a newspaper 1360
authorized to publish legal notices in that county. The notice 1361
shall contain: 1362
(a) The name of the applicant and a brief description of 1363
the project and its location. 1364
(b) The location of the application file and when it is 1365
available for public inspection. 1366
1367
The notice shall be prepared by the applicant and shall comply 1368
with the following format: 1369
Notice of Application 1370
The Department of Environmental Protection announces receipt of 1371
an application for a permit from ...(name of applicant)... to 1372
...(brief description of project).... This proposed project will 1373
be located at ...(location)... in ...(county)... ...(city).... 1374
This application is being processed and is available for public 1375
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inspection during normal business hours, 8:00 a.m. to 5:00 p.m., 1376
Monday through Friday, except legal holidays, at ...(name and 1377
address of office).... 1378
Section 30. Paragraph (b) of subsection (3) of section 1379
712.06, Florida Statutes, is amended to read: 1380
712.06 Contents of notice; recording and indexing.— 1381
(3) The person providing the notice referred to in s. 1382
712.05, other than a notice for preservation of a community 1383
covenant or restriction, shall: 1384
(b) Publish the notice referred to in s. 712.05 for 2 1385
consecutive weeks on a publicly accessible website as provided 1386
in chapter 50 or once a week, for 2 consecutive weeks in a 1387
newspaper as defined in chapter 50, the notice referred to in s. 1388
712.05, with the official record book and page number in which 1389
such notice was recorded, in a newspaper as defined in chapter 1390
50 in the county in which the property is located. 1391
Section 31. Subsection (5) of section 849.38, Florida 1392
Statutes, is amended to read: 1393
849.38 Proceedings for forfeiture; notice of seizure and 1394
order to show cause.— 1395
(5) If the value of the property seized is shown by the 1396
sheriff's return to have an appraised value of $1,000 or less, 1397
the above citation shall be served by posting at three public 1398
places in the county, one of which shall be the front door of 1399
the courthouse; if the value of the property is shown by the 1400
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sheriff's return to have an approximate value of more than 1401
$1,000, the citation shall be published for at least 2 1402
consecutive weeks on a publicly accessible website as provided 1403
in chapter 50 or at least once each week for 2 consecutive weeks 1404
in some newspaper of general publication published in the 1405
county, if there be such a newspaper published in the county and 1406
if not, then said notice of such publication shall be made by 1407
certificate of the clerk if publication is made by posting, and 1408
by affidavit as provided in chapter 50, if made by publication 1409
as provided in chapter 50 in a newspaper, which affidavit or 1410
certificate shall be filed and become a part of the record in 1411
the cause. Failure of the record to show proof of such 1412
publication shall not affect any judgment made in the cause 1413
unless it shall affirmatively appear that no such publication 1414
was made. 1415
Section 32. Paragraph (a) of subsection (3) of section 1416
865.09, Florida Statutes, is amended to read: 1417
865.09 Fictitious name registration.— 1418
(3) REGISTRATION.— 1419
(a) A person may not engage in business under a fictitious 1420
name unless the person first registers the name with the 1421
division by filing a registration listing: 1422
1. The name to be registered. 1423
2. The mailing address of the business. 1424
3. The name and address of each registrant. 1425
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4. If the registrant is a business entity that was 1426
required to file incorporation or similar documents with its 1427
state of organization when it was organized, such entity must be 1428
registered with the division and in active status with the 1429
division; provide its Florida document registration number; and 1430
provide its federal employer identification number if the entity 1431
has such a number. 1432
5. Certification by at least one registrant that the 1433
intention to register such fictitious name has been advertised 1434
as provided at least once in a newspaper as defined in chapter 1435
50 in the county in which the principal place of business of the 1436
registrant is or will be located. 1437
6. Any other information the division may reasonably deem 1438
necessary to adequately inform other governmental agencies and 1439
the public as to the registrant so conducting business. 1440
Section 33. Paragraph (a) of subsection (6) of section 1441
932.704, Florida Statutes, is amended to read: 1442
932.704 Forfeiture proceedings.— 1443
(6)(a) If the property is required by law to be titled or 1444
registered, or if the owner of the property is known in fact to 1445
the seizing agency, or if the seized property is subject to a 1446
perfected security interest in accordance with the Uniform 1447
Commercial Code, chapter 679, the attorney for the seizing 1448
agency shall serve the forfeiture complaint as an original 1449
service of process under the Florida Rules of Civil Procedure 1450
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and other applicable law to each person having an ownership or 1451
security interest in the property. The seizing agency shall also 1452
publish, in accordance with chapter 50, notice of the forfeiture 1453
complaint for 2 consecutive weeks on a publicly accessible 1454
website or once each week for 2 consecutive weeks in a newspaper 1455
of general circulation, as defined in s. 165.031, in the county 1456
where the seizure occurred. 1457
Section 34. This act shall take effect July 1, 2022. 1458