Title: Letter: Constitutional Amendment-Finance and Taxation--Ad Valorem Taxes for Water Management Purposed--Specific Authority to Tax not Given to Water management Districts by Proposed Amandment to Art VII Sec 9(b)
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 Material Information
Title: Letter: Constitutional Amendment-Finance and Taxation--Ad Valorem Taxes for Water Management Purposed--Specific Authority to Tax not Given to Water management Districts by Proposed Amandment to Art VII Sec 9(b)
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Language: English
 Subjects
Spatial Coverage: North America -- United States of America -- Florida
 Notes
Abstract: Letter: Constitutional Amendment-Finance and Taxation--Ad Valorem Taxes for Water Management Purposed--Specific Authority to Tax not Given to Water management Districts by Proposed Amandment to Art VII Sec 9(b), January 8, 1976
General Note: Box 10, Folder 2 ( SF Taxation, ad valorem tax referendum-SWFWMD-1976 - 1976 ), Item 80
Funding: Digitized by the Legal Technology Institute in the Levin College of Law at the University of Florida.
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Bibliographic ID: WL00002128
Volume ID: VID00001
Source Institution: Levin College of Law, University of Florida
Holding Location: Levin College of Law, University of Florida
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STATES OF FLORIDA
DIDPAIrTMENT OF LEGAL AFFAIri
< OFFICE OF THE AT'TOUNE GEINEI A L
THE CAPITOL
IOBERT L SHEVIN TALLAHASSeE. FLOmIDA 32304
Attorney Generol

January 8, 1976



076-7

Mr. Herbert M. Webb
District Counsel
St. Johns River Water
Management District
Route 2, Box 695
SPalatka, Florida 32077

Re: Constitutional Amendment-Finance and Taxation--
Ad valorem taxes for water management purposes--
specific authority to tax not given to water
management districts by proposed amendment to
Art. VII, 59(b), State Const. Senate Joint
Resolution No. 1061, Chs. 75-125, and 75-245,
Laws of Florida, Art. VII, S9, State Const.

Dear Mr. Webb:

Your recent letter requests my opinion on essentially the
following question:

Does Senate Joint Resolution No. 1061
proposing to amend Art. VII, 59(b),
State,.Const., give specific taxing .r
authority to the water management
-districts as constituted under
S373,069(3), F.S.?

Your question must, in my opinion, be answered in the
negative.

Chapter 75-245, Laws of Florida, provides that Senate Joint
Resolution No. 1061, "proposing the amending of Section 9 of:
Article VII of the State Constitution, to establish a limit on
local taxes to be used for water management purposes,* shall be
submitted to the electors of Florida for approval or rejection
'' '! '< *


21.2. El O(7 JternwlM Paoper







Mr. Herbert M. Webb 06
0 7_6-7
Page Two.


in a special election to be held concurrent with the Presidential
Preference Primary Election, March 9, 1976. The proposed amend-
ment to Art. VII, S9(tb), State Const., is indicated by the under-
scoring:

(b) Ad valorem taxes, exclusive of
taxes levied for the payment of bonds and
taxes levied for periods not longer than
two years when authorized by vote of the
electors who are the owners of freeholds
therein not wholly exempt from taxation,
shall not be levied in excess of the. .
following millages upon the assessed value
of real estate and tangible personal
property: for all county purposes, ten mills;
for all municipal purposes, ten mills; for
all school purposes, ten mills; fdr water
management purposes for the northwest
portion of the state lying west of the
line between ranges two and three east,
0.05 mill; for water management purposes
for the remaining portions of the state,
1.0 mill; and for all other special
districts a millage authorized by law
approved by vote of the electors who are
owners of freeholds therein not wholly
exempt from taxation. A county furnishing
municipal services may, to the extent
authorized by law, levy additional taxes
within the limits fixed for municipal
purposes.

Senate Joint Resolution No. 1061 does not propose any amend-
ment to Section 9(a) of Article VII, State Const., which provides
the authorization"Tfr the legislature to grant special districts
ad valorem taxing power:

(a) Counties, school districts, and :
manuicipalities shall, and special districts
may, be authorized by law to levy ad valorem
taxes .. (emphasis supplied)

In contrast to the ad valorem taxing authorization provisions
of Section 9(a) of Article VII, State Const., Section 9(b), which
senate Joint Resolution No. 1061 proposes to mend, contains
limitations on the exercise of ad valorem taxing powers by the
various taxing powers. See AGO's 069-26, 969-71, and 075-160.
Section 9(b) of Article VII, State Const., has been characterized


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~"~`" "- --- ---- -- -----i---








Mr. Herbert M. Webb
Page Three 07


as a "tax relief section," State ex rel. Dade County v. Dickinson,
230 So.2d 130, 134 (Fla. 1969), because it contains limits on the
maximum millage which can be levied for the various designated
purposes. Therefore, it is my opinion that if the proposed
amendment to Section 9(b) of Article VII, State Const., is
approved, it will not give specific taxing authority to the water
management districts as constituted under S373.069(3), F.S., as
amended by Ch. 75-125, Laws of Florida; rather, it will limit
the ad valorem taxes which may have otherwise been authorized
by law to be levied

for water management purposes for the
northwest portion of the state lying
west of the line between ranges two
and three east, [to] 0.05 mill; [and]
for water management purposes for the
remaining portions of the state, [to]
1.0 mill ...

SUMMARY


If the amendment to Atticle VII, Section 9(b), State
Const., proposed by Senate Joint Resolution.No. 1061, is
approved by a vote of the electors in a special election
to be held March 9, 1976, it will not give water manage-
ment districts as constituted under S373.069(3), F.S.,
as amended by Ch. 75-125, Laws of Florida, specific
authority to levy ad valorem taxes. If adopted, the
proposed amendment would limit the maximum village which
may be levied for water management purposes in the'north-
west portion of the state lying west of the line between
ranges two and three east to 0.05 mill and for water
management purposes for the remaining portions of the
state to 1.0 mill.
Sincerely


E L. SVI
ATTORNEY GENERAL

Prepared by:



David M Hudson
Assistant Attorney General

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