Title: Opinion File 77-33 thru 77-36
Full Citation
Permanent Link: http://ufdc.ufl.edu/WL00003485/00001
 Material Information
Title: Opinion File 77-33 thru 77-36
Physical Description: Book
Language: English
Spatial Coverage: North America -- United States of America -- Florida
Abstract: Buddy Blain's Collections - Opinion File 77-33 thru 77-36
General Note: Box 14, Folder 5 ( Opinions 1976 - 1977 - 1976 - 1977 ), Item 38
Funding: Digitized by the Legal Technology Institute in the Levin College of Law at the University of Florida.
 Record Information
Bibliographic ID: WL00003485
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

.^ c~ ^-YT-*J77-33


March 31, 1977 tW_ -

Mr. Donald R. reaer
Southueat Fieida hater
sO" ali9g y 41 &oet
BroQokrti.a, riorida 33512

SUbbmts e Mearh 1Z, 19T7

Dear Don
Uxane the dteriot bop* a numeek n* r xsrin problem
thal- X 4a a"t*t of, Ip not wtlAk w should abbeart
to oehfan the law App t-egt sn nt
eot v~lt this year. mW imae 9emmd to fotregv n
e =gislative hqnget ths yer, and I hope w n -.
the liSs on this.
In connection with te MatLat atr, ftheN dinmixat
neur a has had the "be ts" A .f| eo. 9, T. B., *i
nresoUas ertifie tem'eeteam flnre a cEaNt
nouroe. Zf it did, At -Bsman &&@ be required to e~e-
tie notice mad-Srin emane.iw hairdiam eme
dierft esir y 2-nea wi-5 to 'Ir a tax in samue
ia aan ami saa esi Q Maw s, torat v at*
th ie toa to sflay h ^aS y M
*' the tittagilg pacease.

But thbt would not be the $lult problem. Then #eJ t
proesmr wSld4 64 ho the remahQtiW tax namors (Esw
o.1l.ed wep ret iaperaiAsear woald (la cswalx)
mtd allaetae w twen the vwrime as rates of .iOi y
banima ad 4tp tes. ThrAK S.rNd to be no prseetalt
Lutiones, otherwise am msue tew Cal Ogatn wreld hot
IbWn ageneS to melad ng vater amtagmt dis r iso taem
this reqrement.
Certification of fvatMLi es tr tb Dp rte aat Revanue
has nsvwr been available to the district, asking it

necessary to use best data available from each county,
but it is probably far better to be able to proceed
on that basis than to-have to wait until someone in
Tallahassee makes a decision, because there surely
would be confusion arising from the multi-county basins
and districts.


L. M. Blain


cc: Mr. Derrill S. McAteer
Mr. Jay T. Ahern
Mr. Myron G. Gibbons
bcc: Mr. Kirk M. Gibbons


0 Lc 77-35

PHONE (904) 796-7211



- 1


Iarch 18, 1977

MAi .21 17f

r MAR 21 1977
^\ yC

'Ir. Myron G. Gibbons
Post Office Box 1363
rampa, Florida 33601

Dear _r. Gibb6ns:

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

Fhe quoted portion has caused difficulty because Basin Boards adopt their
Final budgets in August but, under the provisions of Florida Statute 200.065,
propertyy valuation data essential for setting the tax levy is not available
Fro;:: the Department of Revenue until September. Prior to Fiscal Year 1976-77
:e set the Basin's tax levy using best data available. Normally this resulted
in t>e collection of.excessive tax revenue in relation to budget needs. For
fiscall Year 1976-77 we set estimated Basin tax levies in August and, following
-eceipt of the Departr;:ent of Revenue valuation certification, we obtained
lpproval of a revised tax levy from each Basin and from -he Governing Board.
rhis iot only created extra work but also resulted in an erroneous public
ii;:pression of the level of our tax levy.

'e plan to discuss this at the April 5, 1977 Board meetingg and request your
considerationn 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
;et the village. Perhaps the law could be changed to read as follows: -c.:w-
?ver, no such tax shall be levied withiU the basin unless and until the annual
budgett shall have been approved by formal action of the basin board and govern-
ing ooard and the basin tax levy shall have been set by formal action of the
governing boardd based on the budget approved by the basin.

anotherr related item;. Since our coi;:bined District and Basin i..illace no'.. is
. maxi;'u of 1 mill, we nay have a problem under Chapter 200.065(9). The
last scntcr.ce states "This section shall not apply to any ;jlticom:.ty
:axing authority wherein the District or Board is limited to -dj valore- tax
-evenues based on separate levies of 1 mill or less".

S C(. H;XI.Y. 1 r* .-. r. l.,3 O La.k-
IONALI) H L.AMBEt'. Wa., hula

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3 6

7 77- 36

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 villages
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 fro:i fifteen counties for twenty-five separate areas.
HWe prefer one source--Departr.ent 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

DRF; NPS: cws

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

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