Letter re:Suggested changes to a Committee Bill

Material Information

Letter re:Suggested changes to a Committee Bill
Alternate Title:
Letter re:Suggested changes to a Committee Bill regarding Ad Valorem Taxes, Budgets, etc. with a proposed schedule of deadlines for reporting.
Publication Date:
Physical Description:


Subjects / Keywords:
Public hearings ( jstor )
Tax increases ( jstor )
Spatial Coverage:
North America -- United States of America -- Florida


General Note:
Digitized by the Legal Technology Institute in the Levin College of Law at the University of Florida.

Record Information

Source Institution:
University of Florida
Holding Location:
Levin College of Law, University of Florida
Rights Management:
All applicable rights reserved by the source institution and holding location.


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Southwest Florida
Water Management District

DERRILL McATEER, Chairman, Brooksville HERMAN BEVILLE, Bushnell N. BROOKS JOHNS, Lakeland
GEMS S. C. BEXLEY, JR. Vice Chairman, Land O' Lakes J. R. GRAW, Ocala THOMAS VAN der VEER, Yankeetown
JOHN A. ANDERSON, Treasurer, St. Petersburg JOE E. HILL, Leesburg ROBERT E. VAUGHN, Brandon
Donald R. Feaster, Executive Director

May 7, 1974

Mr. L. M. Blain
c/o Capitol Services, Inc.
Howard Johnson's Motor Lodge East
722 Apalachee Parkway
Tallahassee, Florida 32304

Re: Committee Bill Regarding Ad Valorem Taxes, Budgets, etc.

Dear Buddy:

Jay Ahern, Tom Mullin and I have spent considerable time
reviewing the photocopy of the above referenced law which you
brought to the District Tuesday, April 30, 1974. We would like to
suggest to you the following changes with the thought in mind that
they will materially assist us in scheduling our work over a reason-
able period of time with the information needed available to us
at the time it is needed.

Page 5 of the material you gave us with regard to Chapter 193.114,
line 10 should read: "(5) Each assessment roll shall be submitted
to the Executive Director for review in the manner and form prescribed
by the Department on or before July 1". You will note that we have
added the date of July 1 and deleted the wording "the first Monday
in July". We feel it is necessary to make this change in order that
the Department of Revenue may have sufficient time to assemble the
information required by Chapter 200.065, sub-paragraph 9, as reflected
on Page 32. We will offer an amendment to that in just a minute.

On Page 28---also in regard to Chapter 200.065, sub-paragraph 2B,
we would like to change it to read "(B) taxing authority after the
public hearing has been held". We are deleting the word "first".
We continue with that same paragraph to read: "hearing has been held
in accordance with paragraph (a), shall meet again within two
weeks to adopt a resolution or ordinance levying a millage rate in
excess of the certified millage". In this statement we have eliminated
the wording "re-advertise and".

As a matter of sheer correcting the law as it exists now, Line 6 on
Page 29 should be changed so that the (2) should become (3).

May 7, 1974
Mr. L. M. Blain

Page 2

Further, line 9 should also have the word "first" removed, so that
there is no inference that there must be more than one public hearing.

Continuing line 9, we suggest the wording be: "If the resolution
or ordinance is not adopted within two weeks of the public hearing,
etc.". We have deleted the words "from" and "first".

Line 16 should again be corrected to read "subsection 3", rather
than 2.

Continuing through the law, we suggest that line 15 of Page 32 be
modified as follows: "Upon written request from the presiding
officer of a taxing authority, the assessor shall deliver etc...".

The first few lines of Page 33 need to be changed as follows,
beginning on Line 3: "If the Department has not received such
information from a County by July 15 (changing that from September 1),
it shall make the certification based upon the best information
available (adding the words "by July 21)". Line 7 also should be
corrected from Subsection 2 to Subsection 3.

Page 35, line 7, beginning with paragraph 3 requires minor modifications
in that it should read: "On dates to be fixed....".

I am sure that the impact of the changes we have suggested with
regard to Page 29 and the wording "re-advertising" and the deletion
of the word "first" are fairly clear. To begin with, we don't feel
that it is necessary to advertise that we are exceeding the prior
village rate more than one time. One time seems to us to be enough---
much less having to have the publication split by a public hearing.
That change alone helps us to compact the schedule considerably.

With these changes, Buddy, we feel that by changing our dates for
adopting our tentative budgets so that it occurs formally in June
rather than as is stated in the law "by July 15", we can push the
schedule forward far enough so that the last item we need to meet
in order to comply with the law occurs approximately the middle of
September. If the changes which we have given you above are not
made, it would appear that the last item of business to comply with
the law as it is written in the draft you gave us, would occur
approximately the middle of October, some 10 to maybe 12 days
after the beginning of our new fiscal year----October 1.

May 7, 1974
Mr. L. M. Blain

Page 3

We will try to get prepared, and enclose with this letter, two
schedules; the one we will mark "old way" and the other "new way".
The one labelled "old way" would reflect the schedule we feel
would be imposed upon us with the law as it is written. The
new schedule, of course, would reflect the changes we have
suggested above.

It's all very complicated, agreed. I hope that we have made it
as clear for you in his letter as the written word can convey.
However, because the complexities of the whole thing, there
may still b ems that you do not understand. If so, let us know.

Very t yours,

Division of Administration




June Entire month for preparation of Tentative Budgets -
District and Basins

July 15 Complete preparation of Tentative Budget

July 29 -) Publish Notice of Intention to Adopt Budget -
Aug. 9 ) Publish 2 times

Aug. 14 Public Hearing

Aug. 14 )
) Basin Board Meetings to review objections from
) Public Hearing and Finalize the Budget

Sept. 11 Governing Board Meeting. Adopt Revised Tentative/Final Budget.
If its necessary to increase millage above that of previous
year. Board must also adopt a resolution certifying a
millage in excess of the previous year's millage.
(Notice of Tax Increase)

Sept. 18 Publish "Notice of Tax Increase" (Publish one time)

7 days thereafter must hold a hearing

Sept. 25 Public Hearing on increasing the taxes.

Sept. 25- ) Re-convene basin Boards to adjust budgets if necessary
Oct. 8 ) because of objection to increasing taxes.

Oct. 2 Publish Notice of Tax Increase again

Oct. 9 Governing Board Meeting Adopt resolution levying
village rate in excess of certified village
Also adopt the Budget (P29) only for those
Basins/Districts where millage is in excess of the
previous year.
Take separate votes on:
1) The resolution adopting the Budget.
2) The resolution certifying millage.


May Basin Meetings

June Adopt Tentative

July 10) Public hearing

) July 21 Get millages
) Basin meetings

Aug. 21 Board Meeting Final Budget

Aug. 28 Public Notice to exceed millage

Sept. 4 Hold Public hearing

Sept. 11 Board Meeting Adopt resolution levying millage rate in excess