12D-18.003. Non-Ad Valorem Assessments; Method for Election to Use Section 197.3632, Florida Statutes

(1) By complying with the provisions of this rule section, a local government may elect to use the ad valorem method of collection for any non-ad valorem assessments, including special assessments, which may have been in existence prior to the election to use the uniform method. A local government which is authorized to impose a non-ad valorem assessment and which elects to use the uniform method of collecting such assessment authorized in Section 197.3632, F.S., must satisfy the requirements in this rule section.

(a) The local governing board shall enter into a written agreement with the property appraiser and the tax collector to provide for reimbursement of necessary administrative costs.

(b) The local government must publish notice of its intent to use the uniform method for collecting such assessment weekly in a newspaper of general circulation within each county contained in the boundaries of the local government for four consecutive weeks preceding a public hearing to adopt a resolution of its intent to use the uniform method of collection. This period is computed as follows: The four week period is the four weeks immediately preceding the date of the hearing. Each week is comprised of the immediately preceding seven days. One such notice must appear in the newspaper during each one of these four weeks.

(c) The following shall be a suggested sufficient form for the notice:

NOTICE BY (NAME OF LOCAL

GOVERNMENT) OF INTENT TO USE

THE UNIFORM AD VALOREM METHOD

OF COLLECTION OF A NON-AD

VALOREM ASSESSMENT

Notice is hereby given to all owners of lands located within the boundaries of the (name of local government) that the (name of local government) intends to use the uniform ad valorem method for collecting the non-ad valorem assessments levied by the (name of local government) as set forth in Section 197.3632, F.S., and that the Board of Supervisors (or other name of governing board) will hold a public hearing on (date), at (time) at the (address for hearing).

The purpose of the public hearing is to consider the adoption of a Resolution authorizing the (name of local government) to use the uniform ad valorem method of collecting non-ad valorem assessments levied by the (name of local government) as provided in Section 197.3632, F.S.

The (name of local government) has (adopted before January 1, 1990), (adopted a new non-ad valorem assessment), (or) (is considering adopting) a non-ad valorem assessment for (year, or years if applicable) for (purpose).

This non-ad valorem assessment is: (list one or more of the following)

1. (levied for the first time) or (existing and levied on (date) and previously placed on a roll and collected).

2. Increased beyond the maximum rate authorized by law at the time of its initial imposition.

3. Related to a change in boundaries of the (name of local government).

4. Related to a change in purpose for an existing assessment or in the use of the revenue from such assessment.

Interested parties may appear at the public hearing to be heard regarding the use of the uniform ad valorem method of collecting such non-ad valorem assessments.

If any person decides to appeal any decision made with respect to any matter considered at this public hearing such person will need a record of proceedings and for such purpose such person may need to ensure that a verbatim record of the proceedings is made at their own expense and which record includes the testimony and evidence on which the appeal is based.

Dated this _____ day of ________, 20____.

                                                        (name of local government)

                                                        by: _______________ (appropriate officer)

PUBLISH: (name of newspaper)

Publication dates:

(2) The local government must enact a resolution at a public hearing prior to January 1 or, if the property appraiser, tax collector, and local government agree, March 1. The resolution shall state the local government’s intent to use the uniform ad valorem method of collection, the need for the levy and shall include a legal description of the real property subject to the levy.

(3) The local government must send the resolution to the property appraiser, tax collector and the department by January 10 or, if the property appraiser, tax collector, and local government agree, by March 10. The postmark date shall be considered the date sent. The local government must include with the resolution the following:

(a) A certified copy of adopted resolution.

(b) A copy of newspaper advertisement (entire page from the print edition newspaper or, for advertisements published online only, the entire webpage publishing the advertisements from the newspaper’s website).

(c) A proof of publication showing the dates of publication in the form described in Sections 50.041 and 50.051, F.S.

(4) For non-ad valorem assessments levied for more than one year, if both the advertisement and the resolution express the intent to use the uniform method of collection, for more than one year, for specific years, or for each year until discontinued for a year, the local government need not adopt a resolution or advertise each year.

(5) These rules cannot validate an improper non-ad valorem assessment levy. If the department considers that there is a question whether the non-ad valorem assessment meets the definition set forth in this rule chapter, the Department shall notify the local government promptly.

(6) For capital project assessments, any notice or hearing required by these rules may be combined with any other notice required by these rules or by the general or special law or municipal or county ordinance pursuant to which a capital project assessment is levied.

Rulemaking Authority 195.027(1), 197.3632(11), 197.3635 FS. Law Implemented 197.322, 197.363, 197.3631, 197.3632, 197.3635 FS. History–New 2-21-91, Amended 10-30-91, 6-13-22.