Title: Summary of Millage & Ad Valorem Taxes
Full Citation
Permanent Link: http://ufdc.ufl.edu/UF00050573/00001
 Material Information
Title: Summary of Millage & Ad Valorem Taxes
Alternate Title: Summary of Millage & Ad Valorem Taxes (Actual and Estimated). Fiscal Year 1961-1962 through Fiscal Year 1974-1975 with attachments on law of Special district taxes
Physical Description: 5p.
Language: English
Spatial Coverage: North America -- United States of America -- Florida
General Note: Box 1, Folder 3 ( BOUNDARY CHANGES - WATER MANAGEMENT DISTRICTS, vol. II ), Item 30
Funding: Digitized by the Legal Technology Institute in the Levin College of Law at the University of Florida.
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Bibliographic ID: UF00050573
Volume ID: VID00001
Source Institution: 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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the constitution providing staggered terms of four years for
members of the house of representatives.
By Talbot "Sandy" D'Alcmberte
This section, which was not recommended by the Revision
Commission provides that the 1969 Legislature shall adopt
a joint resolution proposing an amendment to the new con-
stitution to establish four-year terms for members of the
House of Representatives. The Legislature did not comply
with the requirement of this section during the regular ses-
sion of 1969.

1 15. Special district taxes
Ad valorem taxing power vested by law in special districts ex-
isting when this revision becomes effective shall not be abro-
gated by Section 9(b) of Article VII herein, but such powers, ex-
cept to the extent necessary to pay outstanding debts, may be
restricted or withdrawn by law.

By Talbot "Sandy" D'Alemberte
This schedule preserves the ad valorem taxing power of
existing special districts from abrogation by, Article VII,
Section 9(b), which authorizes special taxing districts to levy
taxes (in excess of ten mills-the limit for county govern-
ment, municipal government and school districts) with the
approval of the electors who are also freeholders within the
taxing district.
There is no comparable provision in the Revision Commis-
sion recommendation.
Cross References
SMillage limitations on local taxes, see Article 7, 9.

S 16. Reorganization
The requirement of Settion 6, Article IV of this revision shall
Snot apply until July 1, 1969.

'' Commentary
a By Talbot "Sandy" D'Alemberte
This section applies the requirements of Article IV, Sec-
tion 6 on July .1, 1969. Article IV, Section 6 provides that

-d'J"c .~;j~~Fb~~s ClubL .1.L~ ".prl -I'

(g,, ,* : i, .:. school' districts, mtfnicipalities and special
|i;,, .(t ,"i-'rovided by law. This section allows the Legis-
!; L:ii : i !dto-1rmine the basis for the distribution of such
fn~i:. Thi action is essentially a redrafting of portions
,of A diic I1, Section 11 of the 1885 Constitution, as

Library References
A:l. 1 C.J.S. States I MI et sq 2., 1-2 ct

(a,) cSntic) :.. ,~(ool districts, and municipalities shall, and
S!;,sp"i.l ({i itr 1 t-.may, be authorized by law to levy ad valorem
t.: tx:.'- ank ., !-ht ,,Lthorized by general law to levy other taxes,
,. .i. lr '.-plc;ii purposes, except ad valorem taxes on intan-
-ile per p?:ierty and taxes prohibited by this constitution.
!(b) .\d valoi,:: taxes, exclusive of taxes levied for the pay-
,H:,t l. of i,::!s :, nd taxes levied for periods not longer than two
.year-s -'n ,.iti .t i'ed by vote of the electors who are the owners
jof io ..:, t- ,:.,in not wholly exempt from taxation, shall not
i be le\i.id i e1ce1 s of the following millages upon the assessed
t ,':aiu ," ,:.. I r i tte and tangible personal property: for all coun-
Sty p\u,:es, tL:11n mills; for all municipal purposes, ten mills;
for ..! :.--1\o, puiposes, ten mills; and for special districts a
]nili:... .;' or..i c: by law approved by vote of the electors who
II are ,'.,,'.: o fre1,lColds therein not wholly exempt from taxa-
tion. cA i c.'inty furnishing municipal services may, to the extent
auit. ,i/ed by la\, levy additional taxes within the limits fixed


Bj Talbot "Sandy" D'Alemberte

,' ,n (a). This section empowers counties, school
,i.*.ri -i( ; 1 : i .ii;:-iipalities to levy ad valorem taxes within
:: it.ti n of subsection (b) below. It also provides
thait -''".i i districts may be authorized by the Legislature
t *. ,y vi! \ lorem taxes and that all local governing units
M *m.iy iP anu! prizedd by general law to levy other taxes except
ad valor m taxes on intangible personal property and taxes
; .. i ,ibitr d by" the con:i;titution.
SThe 1I,^ i'. :;. Commission had recommended that counties
:iand mnliiu i; lii, be authorized to levy any taxes for their
, .:l;r. ip tiv i pai'i-oses except those prohibited by the constitu-

i- * #


tion. That language was changed in the new constitution
so that only counties, municipalities and school districts
have constitutional authority to levy ad valorem taxes. The
language, mandatory in tone, does contemplate a legislative
act for they "shall be authorized by law" to levy ad valo-
rem taxes. Special districts "may" be given such authori-
I zation. The terms used in this section could be important
since the 1968 wording does not require "assessment" at
the various local units but merely the "levy."
The 1885 Constitution, as amended, took a different ap-
proach which arrived at substantially the same end. Under
the 1885 Constitution, the Legislaturle (Article IX, Section
i 5) was directed to authorize counties and cities to assess
and impose taxes for county and municipal purposes and
for no other purposes. The counties and cities indirectly
had the power to assess taxes for county and municipal
purposes and the Legislature was directed to determine
what those tax sources might be. The 1885 Constitution
provided further in this section that property should be
taxed upon the principles established for state taxation al-
though it did not enumerate what those principles were.
i The 1868 Constitution in Article XII, Section 6, provided,
as did Article IX, Section 5, of the 1885 Constitution, that
the Legislature "shall" authorize counties and cities to im-
pose taxes for county or municipal purposes. The 1865
Constitution in Article VIII, Section 4, the 1861 Constitu-
tion in Article VIII, Section 4, and the 1838 Constitution in
! Article VIII, Section 4, provided that the Legislature may
authorize counties and cities to impose taxes for county
and municipal purposes.

Subsection (b). This subsection, which was not included
in the Revision Commission recommendation, provides that
counties, municipalities and school districts may not impose
ad valorem taxes in excess of ten mills except for taxes lev-
ied for the payment of bonds and taxes levied for no more I
9 than two years which are approved by vote of the regis-
tered electors who are freeholders. Special districts may
have a millage rate determined by law approved by vote of
the electors who are freeholders, and the special district
millage rate does not have any constitutional limit counties.
furnishing municipal services may levy taxes up to an addi-
tional ten mills.
The freeholder's election aspect of this constitution is
subject to some question in view of the decisions of the
United States Supreme Court in Kramer v. Union Free
School District, 89 S.Ct. 1886, 395 U.S. 625, 23 L.Ed.2d 583


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(1969) and Cipriano v. City of Houma, 89 S.Ct. 1897, 395 U. roll
S. 701, 23 L.Ed.2d 647 (1969), which deal with the Equal Schl
Protection Clause of the Fourteenth Amendment and the spKc
requirement that a citizen hold property in order to vote. spcw
Article XII, Section 2 of the 1968 Constitution (the
schedule) provides that millages authorized in counties,
municipalities and special districts before the effective E
date of the Constitution may be continued until reduced by for
law. for
The 1885 Constitution, as amended, provided a millage
limitation but only to counties for school purposes and to stit
special school districts. The 1885 Constitution, as amended, rin
provided in Article XII, Section 8 that counties shall col- Mi
lect for school purposes a tax of not less than three mills 1
and not more than ten mills on all taxable property within ch
each district. In Article XII, Section 10, the 1885 Constitu-
tion, as amended, provided that counties could be divided or
combined into school districts which districts could, with
the approval of the electors who are freeholders, levy a tax
of up to ten mills on all taxable property therein.
The 1885 Constitution as unamended, provided in Article ^
XII, Section 8 that counties shall be required to levy an an-
nual tax of not less than three nor more than five mills on t,
the dollar of all taxable property. In 1904 the upper limit 1
of millage levels for school purposes was raised to seven
mills and in 1918 it was raised to ten mills where it re- I
mained when the 1885 Constitution ceased to be effective.
Article XII, Section 10, of the 1885 Constitution, as una-
mended, provided that the district school tax should not ex-
ceed three mills. This limit was raised to ten mills in 1922.
Except for the noted provisions regarding school millage
limitations in the 1885 Constitution, there were no other
constitutional limitations imposed on local tax levies in the
1885 or earlier constitutions.
Historical Note

Prior Provisions: Prior Constitutions:
Const.1885, art. 9, 5. Const.1838, art. 8, 4.
Const.1861, art 8, 4.
Const.1865, art. 8, 4, 5.
ConstlSG68, art. 12, 6.

Cross References

Housing authorities law, see F.S.A. 421.01 et seq.
Lien of taxes, see F.S.A. 192.21.
Local municipal improvements, supplemental and alternative method of mak-
ing, see F.S.A. 170.01 et seq.

"- T'


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