Title: Opinion File 77-135 thru 77-136
Full Citation
Permanent Link: http://ufdc.ufl.edu/WL00003508/00001
 Material Information
Title: Opinion File 77-135 thru 77-136
Physical Description: Book
Language: English
Spatial Coverage: North America -- United States of America -- Florida
Abstract: Buddy Blain's Collections - Opinion File 77-135 thru 77-136
General Note: Box 14, Folder 5 ( Opinions 1976 - 1977 - 1976 - 1977 ), Item 60
Funding: Digitized by the Legal Technology Institute in the Levin College of Law at the University of Florida.
 Record Information
Bibliographic ID: WL00003508
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

'3outhwe st E-ridaj far &0S5
SWater Maanageamet Distn
PHONE (904) 796-7211

GEM DERRILL McATEER, Chairman, Brooksville S. C. BEXLEY, Treasurer, Land O'Lakes GEORGE RUPPEL, Clearwater
THOMAS VAN DER VEER, Secretary, Yankeetown RONALD B. LAMBERT, Wauchula
Donald R. es t
March 18, 1977

MR 2
Mr. Myron G. Gibbons
Post Office Box 1363 i ',
Tampa, Florida 33601

Dear ja-b ns:

Florida Statute 373.0697(1), Basin Taxes, states in part: "However, no
such tax can be levied within the basin unless and until the annual budget
and required tax levy shall have been approved by formal action of the
basin board..."

The quoted portion has caused difficulty because Basin Boards adopt their
final budgets in August but, under the provisions of Florida Statute 200.065, (
property valuation data essential for setting the tax levy is not available \
rP from the Department of Revenue until September. Prior to Fiscal Year 1976-77
we set the Basin's tax levy using best data available. Normally this resulted
in the collection of excessive tax revenue in relation to budget needs. For
Fiscal Year 1976-77 we set estimated Basin tax levies in August and, following
receipt of the Department of Revenue valuation certification, we obtained
approval of a revised tax levy from each Basin and from the Governing Board.
This not only created extra work but also resulted in an erroneous public
impression of the level of our tax levy.

We plan to discuss this at the April 6, 1977 Board Meeting and request your
consideration of whether or not it would be appropriate to pursue a change
in the law to allow the Basins to set the budget figure and the District to
set the millage. Perhaps the law could be changed to read as follows: How-
ever, no such tax shall be levied within the basin unless and until the annuali
budget shall have been approved by formal action of the basin board and govern-
ing board and the basin tax levy shall have been set by formal action of the
governing board based on the budget approved by the basin.

Another related item. Since our combined District and Basin millage now is,,/
a maximum of 1 mill, we may have a problem under Chapter 200.065(9). The /e
last sentence states "This section shall not apply to any multicounty '
taxing authority wherein the District or Board is limited to ad valorem tax
revenues based on separate levies of 1 mill or less".

r-C- 71-1 3

Mr. Myron G. Gibbons Page Two

Prior to passage of the 1974 supplement to Florida Statutes 1973, we expe-
rienced difficulty in obtaining valuation data and frequently set millages
on a "best guess" basis. However, with the Department of Revenue in the
act we were provided a central source of certification and, through the
requirement of law, leverage for action by a certain date. If the Depart-
ment of Revenue should now determine that we are excluded by the above
quoted provision, then we are back to the difficult situation of trying
to get valuation data from fifteen counties for twenty-five separate areas.
We prefer one source--Department of Revenue--which, in addition to easing
our work load, gives the data used for establishing millages the sanction
of high level approval. Please review this to determine if we have a prob-
lem and, if so, we would appreciate your comments as to what should be done
to insure continued certification of valuations by the Department of Revenue.

Very truly yours,

Executive Director


CC: Derrill S. McAteer
L. M, Blain
J. T. Ahern
T. T. Mullin

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