Title: Independent Special Fire Control Districts

Summary: Clarifying provisions that authorize a district to levy non-ad valorem assessments to construct, operate, and maintain specified district facilities and services; revising provisions relating to district authority to provide for the levy of non-ad valorem assessments on lands within the district rather than benefited real property; eliminating provisions relating to rate of assessment for benefited real property, to conform, etc.

Full Text:
An act relating to independent special fire control districts; amending s. 191.009, F.S.; clarifying provisions that authorize a district to levy non-ad valorem assessments to construct, operate, and maintain specified district facilities and services; amending s. 191.011, F.S.; revising provisions relating to district authority to provide for the levy of non-ad valorem assessments on lands within the district rather than benefited real property; eliminating provisions relating to rate of assessment for benefited real property, to conform; providing an effective date. Be It Enacted by the Legislature of the State of Florida: Section 1. Subsection (2) of section 191.009, Florida Statutes, is amended to read: 191.009 Taxes; non-ad valorem assessments; impact fees and user charges.  (2) NON-AD VALOREM ASSESSMENTS. A district may levy non-ad valorem assessments as defined in s. 197.3632 to construct, operate, and maintain those district facilities and services provided pursuant to the general powers listed in s. 191.006,the special powers listed in s. 191.008,any applicable general laws of local application, and a district s enabling legislation, including emergency rescue services, first response medical aid, emergency medical services, and emergency transport services.The rate of such assessments must be fixed by resolution of the board pursuant to the procedures contained in s. 191.011. Non-ad valorem assessment rates set by the board may exceed the maximum rates established by special act, county ordinance, the previous year s resolution, or referendum in an amount not to exceed the average annual growth rate in Florida personal income over the previous years. Non-ad valorem assessment rate increases within the personal income threshold are deemed to be within the maximum rate authorized by law at the time of initial imposition. Proposed non-ad valorem assessment increases that which exceed the rate set the previous fiscal year or the rate previously set by special act or county ordinance, whichever is more recent, by more than the average annual growth rate in Florida personal income over the last years, or the first-time levy of non-ad valorem assessments in a district, must be approved by referendum of the electors of the district. The referendum on the first-time levy of an assessment shall include a notice of the future non-ad valorem assessment rate increases permitted by this act without a referendum. Non ad valorem assessments shall be imposed, collected, and enforced pursuant to s. 191.011. Section 2. Subsection (1) of section 191.011, Florida Statutes, is amended to read: 191.011 Procedures for the levy and collection of non-ad valorem assessments.  (1) A district may provide for the levy of non-ad valorem assessments under this act on the lands within the district for and real estate benefited by the exercise of the powers authorized by this act, or any part thereof, for all or any part of the cost thereof. It is recognized that the provision of emergency rescue services, first response medical aid, emergency medical services, and transport services constitutes a benefit to real property the same as any other improvement performed by a district, such as fire suppression services, fire protection services, and fire prevention services. Non-ad valorem assessments may be levied only on benefited real property at a rate of assessment based on the special benefit accruing to such property from such services or improvements. The district may use any assessment apportionment methodology that meets fair apportionment standards. Section 3. This act shall take effect July 1, 2013.