12DER07-06: Information for Municipal Service Taxing Units and Special Districts Dependent to a County, the Predominant Function of Which is the Provision of Emergency Medical or Fire Rescue Service
SPECIFIC REASONS FOR FINDING AN IMMEDIATE DANGER TO THE PUBLIC HEALTH, SAFETY OR WELFARE: Enrolled House Bill 1B, as signed by the Governor on June 21, 2007, authorizes the Department of Revenue to adopt emergency rules that remain in effect for 18 months and that may be renewed. This act further provides that all conditions imposed by Chapter 120, Florida Statutes, are deemed to be met.
REASON FOR CONCLUDING THAT THE PROCEDURE IS FAIR UNDER THE CIRCUMSTANCES: The Legislature expressly authorized the Department of Revenue to adopt emergency rules that implement the provisions of Enrolled House Bill 1B, as signed by the Governor on June 21, 2007. The law provides that these emergency rules remain in effect for a period of 18 months and that they may be renewed. The Department of Revenue has taken several actions to inform interested parties about the forms, procedures, and emergency rules that are being developed to implement this new law, and to give such parties an opportunity, to review and comment. These interested parties include Property Appraisers and the professional associations that represent them, counties, municipalities, and independent districts, and their associations. The actions that the Department has taken include: requesting the assistance of other state agencies and professional associations in ascertaining if the information in the relevant sections of House Bill 1B have been understood; and, establishing a new website on which to post information, forms, and procedures associated with implementation of this act.
SUMMARY: This rule explains the application of Subsection 200.185(4)(d), Florida Statutes, applicable to fiscal year 2007-08, to all of Section 200.185, Florida Statutes. The purpose of this rule is make widely available to all local governments affected by Section 200.185, Florida Statutes, the information contained in Subsection 200.185(4)(d), Florida Statutes, which information may not be readily and widely available.
THE PERSON TO BE CONTACTED REGARDING THE EMERGENCY RULE IS: Sharon Gallops, Department of Revenue, Property Tax Technical Unit, 725 S. Calhoun Street, Tallahassee, Florida 32399-0100; telephone (850)414-6108; Fax (850)488-9482; email address gallopss@dor.state.fl.us
THE FULL TEXT OF THE EMERGENCY RULE IS:
12DER07-06 Information for Municipal Service Taxing Units and Special Districts Dependent to a County, the Predominant Function of Which is the Provision of Emergency Medical or Fire Rescue Services.
(1) Section 200.185(4)(d), Florida Statutes, as created by House Bill 1B, Section 8, provides that dependent special districts and municipal service taxing units, the predominant function of which is to provide emergency medical or fire rescue services, are to be considered independent special districts for the purposes of calculating the fiscal year 2007-08 maximum millage rates and excluded from the county or municipal maximum millage calculation.
(2) Such dependent districts and municipal service taxing units are excluded for purposes of calculating the maximum millage rate under Subsections 200.185(2) and (3),
(3) For purposes of Subsection 200.185(8), such dependent districts and municipal service taxing units are considered independent special districts, and are also excluded from total taxes levied. If such dependent districts and municipal service taxing units have levied ad valorem taxes less than five years, they are not subject to limitation on millage rates in Section 200.185, Florida Statutes, as described in Subsection 200.185(8), Florida Statutes.
Specific Authority Section 9 of House Bill 1B as signed by the Governor on June 21, 2007. Law Implemented Sections 1 through 11 of House Bill 1B as signed by the Governor on June 21, 2007. History–New 6-29-07.