Title: Research Memo
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Permanent Link: http://ufdc.ufl.edu/WL00001983/00001
 Material Information
Title: Research Memo
Physical Description: Book
Language: English
 Subjects
Spatial Coverage: North America -- United States of America -- Florida
 Notes
Abstract: Research Memo, 2/24/1976
General Note: Box 10, Folder 1 ( SF Taxation, ad valorem tax referendum-SWFWMD-1975 - 1975 ), Item 31
Funding: Digitized by the Legal Technology Institute in the Levin College of Law at the University of Florida.
 Record Information
Bibliographic ID: WL00001983
Volume ID: VID00001
Source Institution: Levin College of Law, University of Florida
Holding Location: Levin College of Law, University of Florida
Rights Management: All rights reserved by the source institution and holding location.

Full Text
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RESEARCH MEMORANDUM


Issue:

In the event the proposed constitutional
amendment passes:

(1) How will the millage be divided between the
basin boards and the governing board of the
SWFWMD?

(2) Who will determine amount for basin boards and
the governing board?


Summary Conclusion:

The available millage should be apportioned by

the governing board based upon balancing financial needs of

the basins and the District. Basin board approval of the

split is necessary. Legislature could change this method

of apportionment if it wishes.


Analysis:

SJR No. 1061 is the proposed amendment to

Section 9, Article VII, of the State Constitution. In

pertinent part this proposed amendment reads:

(a) special districts may be authorized
by law to levy ad valorem taxes for
their purposes.

(b) Ad valorem taxes shall not be levied
in excess of the following millages upon
the assessed value of real estate and tangi-
ble personal property for water
management purposes [for the remaining por-
tions of the state,] 1.0 mill .

Nothing in the proposed amendment addresses

itself to the apportionment of the authorized millage.

Indeed, the language in subparagraph (a) indicates that

this should be controlled by law, hence legislative action.


1 _.. .. ... _. -- ~ r


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For the Southwest Florida Water Management District,

taxing authority is founded principally upon Ch. 61-691,

Laws of Florida. Potentially conflicting provisions in

the Water Resources Act of 1972 (Ch. 72-299, Laws of

Florida) contained in Ch. 373, F.S., do not control because

of Section 373.149, F.S., which specifically preserved the

taxing authority of the SWFWMD.

Ch. 73-190, Laws of Florida, preserved the exist-

ing taxing authority of the Southwest Florida Water Manage-

ment for that portion of the District which will remain

within its boundaries following the proposed boundary transfer.

For lands to be acquired by the District following the pro-

posed boundary transfer, taxes are to be levied in accor-

dance with the provisions of SS 378.19 through 378.32,

F.S. (See SS 373.506 through 373.549, F.S.)

Thus, apportionment of the authorized millage

should occur as follows:

1. For areas within the District after boundary

transfer, which were in the District before the boundary

change (Ch. 61-691 is controlling):

(a) "District" wide tax levies are authorized
for purposes described in Section 7(1) of
the Act and include District administra-
tion, Green Swamp, and maintenance of
certain works.

(b) "basin" taxes are to be used for purposes
described in Section 7(2) of the Act.

(c) The actual "Levy" of taxes for both basin
and district purposes must be made by the
District Governing Board. See Sections
8(1) and 8(2) of the Act.

(d) Nothing in Ch. 61-691, Laws of Florida,
describes apportionment of the authorized
millages per se, but Section 8(2) fixes
as a Governing Board responsibility the
determination of the amount of money to
be raised by the tax levy. Note: Basin
board approval of the levy is required.
8(2), Ch. 61-691, Laws of Florida.


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2. For areas to be annexed into the District

following the boundary transfer Sections 378.19 through

378.32 F.S., are controlling (See Sections 373.506

through 373.549, F.S.):

(a) These provisions do not refer to
basin board tax levies at all. The
governing board is authorized to levy
taxes based upon the percent of maximum
annual benefit the various parcels of
land enjoy from District functions and
works in order to pay the costs of the
works of the District.

(b) It appears as though basins created
within these new areas of'the District
will have no independent taxing authority.


Conclusion:

For areas within the District following the

boundary transfer which were within the District before

the transfer, the governing board is authorized to

apportion the 1.0 mill tax levy, subject to basin board

approval.

For newly annexed territories no basin board


approval is required.


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