Title: Broward County

Summary: Authorizes municipalities in Broward County to levy special assessments to fund law enforcement services; provides for reduction in ad valorem taxes when law enforcement special assessment is levied pursuant to this act.

Full Text:
An act relating to Broward County; authorizing municipalities in Broward County to levy special assessments to fund law enforcement services; providing legislative findings; providing for a reduction in ad valorem taxes when a law enforcement special assessment is levied pursuant to this act; providing an effective date. 9 Be It Enacted by the Legislature of the State of Florida: 11 Section 1. Legislative findings.-Broward County is the second most populous county in the state, with municipalities and little unincorporated area within the developed portion of the county. Law enforcement is a vital municipal service, because it protects both persons and property from crime. In urban areas such as Broward County, property crimes, including burglary, vandalism, trespassing, and arson, have a dramatic impact on property owners and the value of real property. Law enforcement services help prevent these significant property crimes and, thus, prevent the loss of property values and use. Moreover, after a property crime occurs, law enforcement efforts to solve such crimes prevent additional property crimes from occurring in the community. Finally, law enforcement provides protection for unoccupied properties and prevents additional losses to property owners, especially in times of economic distress. As a result, the Legislature finds that there is a logical relationship between law enforcement services attributable to the protection of real property, the prevention of real property crimes, and the benefit to real property. Section 2. A municipality may fund the costs of law enforcement services, in whole or in part, through the levy of a law enforcement services special assessment, provided the governing body of the municipality: (1) Adopts a law enforcement services assessment ordinance that authorizes the special assessment, requires the special assessment to be levied by resolution each year, and apportions the assessable costs among the property based on a methodology that charges a parcel a rate that is reasonably proportioned to its benefits; and (2) In the initial year of implementation, reduces its total ad valorem tax revenue, as projected for the upcoming fiscal year and calculated as if there were no law enforcement services assessment, by an amount equal to the amount of the law enforcement services assessment, except that no municipality shall be required to reduce its millage rate, excluding millage approved by a vote of the electors and millage pledged to repay bonds, by more than percent. Thereafter, such assessment may be increased only in the same manner as ad valorem revenue is permitted to be increased pursuant to section 200.065, Florida Statutes. The initial reduction in millage rate, excluding millage approved by a vote of the electors and millage pledged to repay bonds, shall be limited to no more than percent if the implementing resolution is adopted by an extraordinary majority vote of the governing body. Section 3. This act shall take effect upon becoming a law.