Title: Article VIII Finance and Taxation
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 Material Information
Title: Article VIII Finance and Taxation
Physical Description: Book
Language: English
 Subjects
Spatial Coverage: North America -- United States of America -- Florida
 Notes
Abstract: Article VIII Finance and Taxation, October 25, 1967
General Note: Box 10, Folder 3 ( SF-Taxation-Constitutional Revision - 1966 and 1967 ), Item 3
Funding: Digitized by the Legal Technology Institute in the Levin College of Law at the University of Florida.
 Record Information
Bibliographic ID: WL00002149
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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e that as to any obligations seured by mort-

0deed of trust, or other lion on Mal estate
i ver located, an intangible tax of ot aoLo than
Skills on the dollar may be leve4 by law to be La
~ of all other intangible assesamenta on suoh

obligations. S "ban'e

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(b) Any property used (b) All property wned

exclusively for municipal by a municipality and used

or public purposes shall exclusively by such munici-

be, and any property used pality for municipal or
eslsively for education- public purposes within the

al. literary, scientific, county in which the muni-
religious, or charitable oipality is located shall

purpo se( e exempted be exempt from taxation.
by law from taxation, By general law other pro-

perty owned by a munici-
pality and used exclusively

Soauainaipal or public
S purposes, and property used

exclusively for educational
literary, scientific,

religious or charitable
". purpose ma exempted

frm taxation.
NOTE: Sbstantial difference. No recommendation.
(c) -.ere shall be exempt from taxation, cumu-

.ative-., to every had of a family residing in this
tate houihcld goods and personal e ffets to the

ue i.xed oy general law, not less than one thousand
ltrs, ana to every widow oe person whbp is blind or

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Sttally and permanently disabled, property to the value

l fixed by general law not less than five hundred dollars
3NOTE: On line 31, after the words "who is"
on the preceding page, the word
"totally" appearing in the House
draft, p. 48, line 8, has been omitted
5 it being the feeling of the subcommittee
that the moneys involved are so nominal
6 as to necessitate the acceptance of the
SSenate draft, thus leaving more dis-
7 creation with the legislature and the
judiciary.
8

9 ; NOTE: Substance of subsection (d), which read
"No state ad valorem taxes shall be
10 levied upon real estate or tangible
personal property," is now included in
11. Section 1(a) of this draft.

12 .NOTE: Substance of subsection (e), which read
"In lieu of all ad valorem taxes, motor
13 vehicles, boats, airplanes, trailers,
trailer coaches and mobile homes, as
14 defined by law, shall for their operation
be subject to a license tax in such
15 amount and levied for such purposes as
may be prescribed by law." is now in-
16 eluded in Section 1(b) of this draft.

17. Section 3. TAXATION ASSESSMENTS.-- By general

18 law regulations shall be prescribed which shall secure

19 a just valuation of all property for ad valorem tax-

20 action, provided:

S 21-- (a) Agricultural land or land used exclusively

22 for non-commercial recreational purposes may be

23- classified by general law and assessed solely on the

24 basis of character or use. (No change)

25 (b) Pursuant to general law tangible personal

26 property held for sale as stock in trade and livestock

27 may be valued for taxation at a specified percentage

of its value. (No change)

29 Section 4. STATE, INHERITANCE AND INCOME

S a.e--. No tax upon estates or inheritances or upon

St income of residents or citizens of the state shall

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.,) Said title to

such :eal property may be

held by the entireties,

jointly, in common with

others, by condominium

or cooperative ownership,

by ownership of stock in

a corporation holding

title -' e:et or :>y a


(b) Said title to

such real property may be

held by the entireties,

jointly, in common with

others, by condominium

ownership or cooperative

ownership by ownership of

stock in a corporation

owning a fee or a leasehold


be levied by the state, or under its authority, in

excess of the aggregate of amounts which may be

allowed to be credited upon or deducted from any

similar tax levied by the United States or any state.

NOTEs House draft used to include "or any
state" in line 4 above as these
Swords can do no harm and might do
some good, in the opinion of the
subcommittee.

Section 5. HOMESTEAD EXEMPTIONS.--

(a) Every person who has the legal, equitable or

beneficial title to real property in this state and in

good faith makes the same his or her permanent resi-

dence or the permanent residence of another or others

legally or naturally dependent upon said person, shall

be entitled to an exemption from all taxation, except

for assessments for special benefits, up to the

assessed valuation of five thousand dollars on said

residence and contiguous real property not to exceed

in extent one hundred sixty acres of land or half of

one adre within the limits of any incorporated city or

town, upon claim therefore and establishment of right

thereto in a manner prescribed by law. (No change)

SENATE: HOUSE:


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leasehold initially for a initially for a period of

period of more than 'more than ninety-eight

ninety-eight years and years.

each owner residing ..

thereon shall be '

entitled to exemption not

to exceed five thousand

dollars or such portion

thereof as his interest

bears to the assessed

valuation of the real

property. NOTE: Substantive difference. No recommend

(c) Not more than one exemption shall be allowed

to any one person or family unit nor on any one resi-

dence unit. (No chance)


SgNATE:


(d) Real estate

maintained as a bona fide

permanent home for an

owner who has been a resi-

dent of the state for at

least five years and is

either aged sixty-five

or over or totally dis-

abled, as defined by law,

shall be exempt from

taxation, except assess-

ments for special bene-

fits, to the extent of

ten thousand dollars of

asses. v- value. The


HOUSE:


(d) The legislature

by vote of three-fifths of

the members elected to each

house may uniformly in-

crease the homestead exemp-

tion allowed herein not to

exceed a maximum of ten

thousand dollars of assesse

valuation to such persons

who are sixty-five years of

age or over upon such con-

ditions as the legislature

may by a majority vote

prescribe by law.


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amount of the exemption

may be increased by law

when the owner has a ser-

vice connected one hund-

red per cent (100%) dis-

ability rating for com-

pensation.


SUBCOMMITTEE RECOMMENDATION

As To

Section 5. HOMESTEAD EXEMPTIONS.--

(a) Every person who has the legal or equitable

title to real estate and maintains thereon the per-

manent residence of the owner, or another legally or

naturally dependent upon the owner, shall be exempt

from taxation thereon, except assessments for special

benefits, to the extent of five thousand dollars of

assessed value, upon establishment of right thereto in

the manner prescribed by law. The real estate may be

held by legal or equitable title, by the entireties,

jointly, in conmon, or indirectly by stock ownership or

membership representing the owner's or member's proprie

tary interest in a corporation owning a fee or a lease-

hold initially in excess of ninety-eight years.

(b) Not more than one exemption shall be allowed

any individual or family unit or with respect to any

residential .unit.' No exemption shall exceed the value

of the real estate assessable t6 the owner or, in case

of ownership through stock or membership in a corpor-

atio. the value of the proportion which his interest

in: t..e corporation bears to the assessed value of the

property.

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(c) By general law and subject to specified

conditions, the amount of the exemption may be increase

to ten thousand dollars when the owner has attained the

age of sixty-five.

NTE: This change is recommended to extend the
benefits of homestead exemption to all
forms of proprietary ownership in Florida,
and also to make certain that the exemp-
tion is not abused by, persons seeking to
take advantage of same who do not have a
legitimate proprietary interest in their
residence.


Section 6. PARI-MUTUEL TAXES.--

SENATE: HOUSE:

NOTE: The Senate All
provis ons relative to
this matter are found in the excis
the Sepate draft in
Section 12, which will be on the op
changed to Section 6 to
conform with House draft. mutuel po
This language appears as
follows: cated by

ALLOCATION OP PART- /-to the se


or any portion of

e taxes levied up-

eration of pari-

ols may be allo-

law and distribute

veral counties in


MUTUEL TAXES.-- Taxes equal amounts.

upon the operation of

pari-mutuel pools may be

preempted to the state or

allocated in whole or in

part to the counties.

Any part allocated to the

counties shall be distri-

buted in equal amounts to

the several counties.

NOTE: The subcommittee recommends adoption
of the Senate language stated above.


Section 7. AID TO LOCAL GOVERNMENTS.-- State

funas may be appropriated to the several counties,


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school boards, municipalities or special districts-

upon such conditions as may be provided by general law.

(No change)

NOTE s No substantive change. Appears as
Section 6 in the Senate draft.

Section 8. LOCAL TAXES.--

(a) Counties, school districts, and municipalt-

ties shall, and special districts may, be authorized

by general law to levy taxes for their respective

purposes, except ad valorem taxes on intangible per-

sonal property and taxes prohibited by this consti-

tution. (No change)

(b) Ad valorem taxes shall not be levied in

excess of the following millages on the dollar of

assessed value for the following purposes: For all

county purposes, including special taxing districts

lying wholly within a county, ten mills; for all muni-

cipal purposes, ten mills; and for all school purposes,

ten mills; except taxes levied for the payment of prin-

cipal of and interest upon bonds and taxes levied for

periods not longer than two years when authorized by

vote of the owners of freeholds not wholly exempt from

taxation. A county furnishing municipal services in

unincorporated areas may, to the extent authorized by

law, levy therein additional taxes within the limits

fixed for municipal purposes.

NOTE: Section 8 herein appears as Section 7
in Senate draft.- Subcommittee
recommends adoption of Senate draft
to include words "in unincorporated
areas" (line 24 above) as the House
draft excluding these words could
possibly lend itself to a total of
more than 30-mill taxes.


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SENATE

No co

visic

draft


SENATE



any c

trict

speci

agency

Ahall


Sectiorr 9. LOCAL SCHOOL TAXES.--

E: HOUSE:

responding pro- County and school dis-

in in Senate trict taxes for the support

. of public schools shall be

authorized by law. No ad

valorem tax for current

school operating expenses

in excess of ten mills on

the dollar of assessed

value of property shall be

levied except when higher

maximum taxes, for priods

not exceeding two years,

are approved by vote of the

electors of the county or -

school district who pay

therein a tax on real or

personal property.

NOTE: It is the thinking of the subcommittee
that Section 9 above as appears in
House draft is inconsistent with Sec-
tion 8 in the Senate draft and is
therefore superseded by it, and Sec-
9 should be re move rom House draft
to conform to Senate draft.

Section 10. PLEDGING CREDIT.--

E: HOUSE

Neither the state nor Neither the state nor

county school dis- any county, school district

:, municipality, municipality, special dis-

.al district, or trict, or agency of any of

:y of any of them, them, shall become a joint

L become a joint owner with, or stockholder


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owner with, or stockholder

of, or give, lend, or use

its taxing power or cre-

dit directly or indirect-

ly to.aid any corporation,

association, partnership,

or person but this shall

not prohibit the invest-

ment, until needed, of

public funds in obliga-

tions of, or insured by,

the United States or any

of its instrumentalities,

or the investment of

trust funds as may be

provided by law.

This shall not pro-

hibit any port authority

operating a maritime port

or an airport to issue and

sell industrial revenue

bonds to finance or re-

finance the cost of the

necessary capital project

for port authority pur-

poses, which shall be

payable solely from funds

derived from the revenues

of such capital projects

to be constructed and

owned by any such port

74


directly or indirectly to

aid any corporation, asso-

ciation, partnership, or

person; but this shall not

prohibit the investment

until needed, of public

funds in obligations of, or

insured by, the United

States or any of its in-

strumentalities, or the

investment of trust funds

as may be provided by law..

The legislatureas y aubIo

rize any county, uPniip-'

lity, special district or

other governmental body to:

issue and sell revenue bond

to finance or refinance the

cost of any capital pro-

jects which the legislature

has determined to br for a

public purpose, so long as

such bonds are payable sole

ly from revenues derived

from such capital project,

even though the capital

projects may be leased or

alienated in whole or in

part to private corporation





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of, or give, lend, or ee

its taxing power or credit


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authority and operated by

such port authority or

leased by such port author-

ity to any private corpora-

tion, association, partner-

ship or person; provided

that the properties ac-

quired hereunder and the

operation thereof when

occupied or operated pri-

vately shall be subject to

taxation to the same ex-

tent as privately owned

property and operation.

NOTE: Section 10 here
8 of the Senate
of the House dr
differences, no
recommendation.

Section 11. STATE BON

'SENATE:

(a) Bonds pledg-

ing the full faith and

credit of the state may

be issued only to finance

or refinance the cost

of necessary capital

projects for state pur-

poses, upon approval by

a majority of the votes

cast in a state elec-

tion held for such pur-

pose; provided however,


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or individuals, provided

further that at the time of

issuance the interest on

such bonds is exempt from

federal income tax; and

further provided that the

properties acquired here-

under and the operation

thereof when occupied or

operated privately shall be

subject to taxation to the

same extent as privately

owned property and opera-

tions.

in, appears as Section
draft and Section 10
aft. Substantive
subcommittee


DS.--

HOUSE:

(a) State bonds are

those bonds pledging the

full faith and credit of

the state and may be issu-

ed only to finance the

cost of capital projects

for state purposes as

theretofore authorized

by the legislature or to

refund state bonds or rev-

enue certificates then

outstanding upon the

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S1 that bonds ma

2 to refund pre

3 outstanding z

4 bonds or cert

5 of the state

6 agencies with

7 proval of the

8 as provided k

9 (b) Rev

10 bonds may be

11 the state or

12 cies without

13 of the elect

14 to finance or

15 the cost of n

16 capital proje

17 state purpose
18 shall be paya

19 from funds de

20 source other

21 tax revenues

22 or fees paid

23 tax revenues;

24 that revenue

25 ed to finance

26 refinance par

27 state highway

28 may with cons

29 county be sec

30 pledge of tax

31 petroleum or


iy be issued

isently

revenuee

:ificates

or its

lout ap-

Svoters

>y law.

renue

issued by

its agen-

a vote

irs only

refinance

Necessary

cts for

s and

ble solely

rived from

than state

or rents

from state

except

bonds issu-

or

ts of the

system

ent of a

ured by a

es on

other major


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approval of the legisla- .

ture within two years

prior to the refunding

and the state board of

administration or its ,

successor. With the ap-

proval by resolution of

three-fifths of each house

of the legislature passed

in the manner provided by

this constitution and the

rules of each body no

vote of the electors shall .

be required; provided

(1) the bonds are issued

to refund outstanding state ,

bonds or revenue certifi '

cates; or (2) the bonds

ti) other than refunding":

bonds, issued in any one

fiscal year shall not

exceed in the aggregate

four per centum (4%) of

the general revenue of the

state, as certified by

the state comptroller,

for the two preceding fis-

cal years, (ii) shall not,

together with any such

state bonds then outstand-

ing, cause the aggregate

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vehicle propellant pro-

ducts allocated to such

county to the extent

authorized herein or by

general law; and except

that revenue bonds may

be issued pursuant to

the provisions of

Article XII, Section

10(d) of this constitu-

tion.


(Appears as Section 9
in Senate draft)


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amount of state bonds then

outstanding to be in excess

of seventy-five per centum

(75%) of the general reve-

nue of the state, as merti=

fied by the state comp-

troller, for the two pre-

ceding fiscal years, and

(iii) shall not be issued

to finance any part of the

state highway system.

(b) The issuance of
all other state bonds under

this section shall be

approved by a majority of

the votes at a referendum

cast in a special or genera

state election; provided,

however, that the aggregate

amount of state bonds out-

standing at any one time,

whether issued under (a)

above or this subsection

(b), shall never exceed the

general revenue of the stat

as certified by the state

comptroller, for the two

preceding fiscal years;

provided, further, the

authority to issue addi-

tional state bonds shall


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be suspended at such time

or times when such aggre-

gate amount of state

Bonds then outstanding

shall equal or exceed the

general revenue of the

.state as certified by the

state comptroller for the

two preceding fiscal

years.

The.legislature shall

appropriate moneys suffi-

cient to pay such state

bonds and interest there-

on and reserves therefore

as the same come due.

The state treasurer in

each year shall set apart

and pay into the state

bond sinking fund, which

is hereby created, from

the first revenue received

applicable to the general

revenue fund of the state,

an amount sufficient to

pay the principal, inter-

est and reserves therefore

becoming due in such year,

as provided in the pro-

ceedings authorizing the

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issuance ,of such state

bonds; and the state board

of administration or its

successor, as trustee of.

the state bond sinking

fund, shall pay to the

holders of such state

bonds the amount of any

such principal or interest

when due. The provisions

of this section may be

enforced in any court of

competent jurisdiction by

any holder of such state

bonds.

(c) With the appro-

val by resolution of three-

fifths of each house of

the legislature, revenue

bonds may be issued by

the state or its agencies

without a vote of the

electors only to finance

or refinance necessary

capital projects for

state purposes, as

authorized by general law,

and shall be payable

solely from.funds derived

from source other than

state tax revenues or


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26
27

:: 28

S29

30,

31


.- : ; . r *1






rents or fees paid from

state tax revenues; except
that revenue bonds issued

to finance or refinance

parts of the state highway

system may with consent of

a county be secured by a

pledge of taxes on petro-

leum or other motor vehicle

propellant products alloca-

ted to such county to the
extent authorized herein or

by general law; and except

that revenue bonds may be

issued pursuant to the pro-

visions of Article XII,

Section 10(d) of this
constitution.

SUBCOMMITTEE RECOMMENDATION

Section 11. STATE BONDS REVENUE BONDS.--

(a) Bonds pledging the full faith and credit of

the state may be issued by the state only to finance or

refinance the cost of necessary capital projects for

state purposes and only if approved by vote of the

electors of the state, provided no vote of the electors

shall be required if:
(1) the bonds are issued to refund out-

standing state bonds at a lower interest rate and a

saving in cost;

(2) the bonds, other than refunding bonds,

issued in any fiscal year do not exceed in the

80


I


:iw


a I r I II II[II







-U *- --


1

2 .

3

4

5

6

7 '

8

9

10

11

12

13

14

15

u16

17

18

19,

20





23

24

25

26

27:

28

29

30

31


aggregate four per cent of the total receipts of the

general revenue fund of the state for the two preceding

fiscal years, and do not create an aggregate state

bonded debt in excess of seventy-five per cent of the

total receipts of the general revenue fund of the state

for the two preceding fiscal years, and the issuance of

the bonds is authorized by statute passed by three-

fifths vote of the membership of each house of the

legislature within two years prior to the issuance of

the bonds, or

(3) *the bonds are additionally secured by

tax revenues pledged pursuant to the Schedule of this

Constitution.

(b) Revenue bonds may be issued by the state or

its agencies without a vote of the electors only to

finance or refinance the cost of necessary capital pro-

jects for state purposes and shall be payable solely

from funds derived from sources other than state tax

revenues or rents or fees paid from state tax revenues.

Section 12. LOCAL BOND.-- Counties, district

school boards, municipalities, and special districts

may issue bonds or any form of tax anticipation cer-

tificates or certificates of indebtedness maturing

more than twelve months after issuance payable from

ad valorem taxation only when authorized by law for

capital projects and only when approved by a majority

of thevotes cast in an election by the electors of

the county, school district, municipality or special

district, who are owners of freeholds therein which

are not wholly exempt from taxation.


71TI Tu2
7,77 :


7 ii- r ni I i.i.,


I
1
s:i~ ~~::


r..



.,~ ;.


:iT:.

.~:
r-


L ;


'

:
r

'r
5


:




-L-
4`.
am. I; D


10

2

3
4,

5
6

7

8

9

10



12

13
14


* 16
15


17

18

19

20

21

S: 22

23

24

25,

26-

:27.

28

29

30

31


NOTE: Appears as Section 10 in the Senate
draft. Comma appearing in House
draft added after word "district"
on line 29, on preceding page.


SUBCOMMITTEE RECOMMENDATION

(b) Revenue bonds or revenue certificates when

authorized by law may be issued by counties, munici-

palities, school districts or special taxing districts

without a vote of the electors only to finance or re-

finance the cost of necessary capital projects for

county, municipal, school district or special taxing

district purposes and shall be payable solely from

funds derived from sources other than ad valorem tax

revenues or fees and rents paid from ad valorem tax

revenues.

NOTE: This subsection regarded as inherent
in House and Senate philosophy.


Section 13. RELIEF FROM ILLEGAL TAXES.-- Until

payment of all taxes which have been legally assessed

upon the property of the same owner, no court shall

grant relief from the payment of any tax that may be

illegal or illegally assessed. (No change)

NOTE: Appears as Section 11 in the Senate
draft.




NOTE: As explained in Section 6.of this
draft on page 71, Section 12 as
appeared in the Senate draft has
been inserted as Section 6 herein
with subcommittee reconxendation
that its language be adopted in
lieu of Section 6 of the House
draft.





82


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