Title: Opinion File 75-60
Full Citation
Permanent Link: http://ufdc.ufl.edu/WL00003442/00001
 Material Information
Title: Opinion File 75-60
Physical Description: Book
Language: English
Spatial Coverage: North America -- United States of America -- Florida
Abstract: Buddy Blain's Collections - Opinion File 75-60
General Note: Box 14, Folder 4 ( Opinion File 1974 - 1975 - 1974-1975 ), Item 70
Funding: Digitized by the Legal Technology Institute in the Levin College of Law at the University of Florida.
 Record Information
Bibliographic ID: WL00003442
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

October 17, 1975 54 4? i -- "t RECEI VED


RE: Whether the Basin Budget and Tax Levy
can be approved at the same time

You requested the writer to research whether the Basin Boards may adopt
in one Resolution the budget and the appropriate tax levy necessary to
finance the Basin's functions.
I must answer you with an affirmative provided the time of adoption by
the Basin occurs after the County Assessment information has been provided
to the District. This would mean the Basin would have to adopt the budget
and tax levy sometime after September 1 of each year because the county
assessment is not provided before this date. The statutory provision in
Chapter 61-691 and Chapter 373.0697 provides for the District to adopt a
final budget and tax levy necessary to finance the Basin functions. It
further provides that no such tax shall be levied within the Basin unless
and until the annual budget and tax levy shall have been approved by formal
action of the Basin Board.

You might ask why the District could not approximate the millage rate
necessary to finance the Basin functions. An answer to this is to say the
statute provides the tax on property shall not exceed the amount necessary
to provide that amount of money necessary to finance the Basin's final
budget. Also, it requires the tax rate be based on the assessment for
that year. Therefore, the need to have the actual millage rate necessary
to produce the amount necessary to finance the final budget and the current
assessment are the two restricting factors preventing the use of an estimated
appropriate tax levy. Also, I do not envision the statute allowing the Basin
Board authorizing the insertion of the actual millage rate into the Resolution
prior to it being known from the county property appraiser.
-Accordingly, I realize past procedure may have allowed a reaffirmance of the
tax levy, but question it as a violation of the law except under extenuating
circumstances. Thus, the procedure for the District to follow to avoid two
meetings on the final budget should provide for the Basin meeting to be held
the first couple of weeks in September and prior to the District Governing
Board meeting.

cc: Mr. Tom T. Mullin
Myron G. Gibbons, Esquire

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