CopyCited 46 times | Published | Supreme Court of Florida
...The act provides as the mechanism for the financing of projects that each redevelopment agency shall establish a redevelopment trust fund. The governing body of the local government unit must, before the exercise of any redevelopment powers, provide by ordinance for the funding of the trust fund. § 163.387(1), Fla....
...ance approving the community redevelopment plan. When a redevelopment trust fund has been established, all taxing authorities in the redevelopment area except school districts must annually appropriate the ad valorem tax increment to the trust fund. § 163.387(2). The obligation to contribute annually to the trust fund continues until the retirement of all debt incurred in connection with the project, but "only to the extent that the tax increment described in this section accrues." § 163.387(3). That is, the obligation to appropriate to the fund arises only if the increment in tax revenue is actually collected. § 163.387(4)....
...redevelopment trust fund. "The holders of such bonds or notes shall have no right to require the imposition of any tax or the establishment of any rate of taxation in order to obtain the amounts necessary to pay and retire such bonds or notes." Id. Section 163.387 contains a final disclaimer: Revenue bonds issued under the provisions of this part shall not be deemed to constitute a debt, liability, or obligation *882 of the local governing body or the state or any political subdivision thereof,...
...y held for that purpose and that neither the faith and credit nor the taxing power of the local governing body or of the state or of any political subdivision thereof is pledged to the payment of the principal of, or the interest on, such bonds. Id. § 163.387(5)....
...om ad valorem taxation within the meaning of article VII, section 12, and therefore may not be issued without vote of the electorates of Dade County and the City of Miami Beach. As previously explained above in the factual statement of this opinion, section 163.387(2), Florida Statutes (1977), provides that each local government entity with taxing authority in the redevelopment area, except school districts, "shall annually appropriate" to the redevelopment trust fund an amount not less than the amount of tax increment revenue that accrues to the local government. Section 163.387(1) defines ad valorem tax increment....
CopyCited 24 times | Published | Court of Appeals for the Eleventh Circuit
...§§
163.358,
163.370. Second, the entities share funds. A redevelopment agency receives a fraction of the taxes levied by various governmental entities (including the governing body) within the geographic boundaries of the redevelopment area. Id. §
163.387....
CopyCited 15 times | Published | Supreme Court of Florida | 2008 WL 4240235
...Section
163.358, Florida Statutes (2006), of the Community Redevelopment Act provides that " [e]ach county and municipality has all powers necessary or convenient to carry out and effectuate the purposes and provisions of this part." (Emphasis added.) One of the "provisions of this part" is section
163.387, Florida Statutes (2006), authorizing the use of tax increment financing to fund community redevelopment....
...function in the county or municipality to carry out the community redevelopment purposes of this part, any county or municipality may create a public body corporate and politic to be known as a "community redevelopment agency." (Emphasis added.) And section 163.387(1)(a) provides: After approval of a community redevelopment plan, there may be established for each community redevelopment agency ......
...g for community redevelopment. And taxing authorities are required to fund the trust fund. The Act never mentions that the municipality must itself levy ad valorem taxes in order to proceed with any of the steps described above. The trial court used section 163.387(1)(b) to support its conclusion that Parker must levy taxes to utilize tax increment financing. Section 163.387(1)(b) states: For any governing body that has not authorized by June 5, 2006, a study to consider whether a finding of necessity resolution ......
...s because the governing body's millage rate would be zero. However, in this case, the parties agree that Parker acted before the above statute would preclude such financing. In other words, Parker met the statutory deadlines listed above. Therefore, section 163.387(1)(b) simply does not apply to this case....
...erse environmental conditions caused by a public or private entity. However, the term "blighted area" also means any area in which at least one of the factors identified in paragraphs (a) through (n) are present and all taxing authorities subject to s. 163.387(2)(a) agree, either by interlocal agreement or agreements with the agency or by resolution, that the area is blighted....
CopyCited 4 times | Published | Supreme Court of Florida | 11 Fla. L. Weekly 80, 1986 Fla. LEXIS 1695
...ch a taxing authority may levy taxes or appropriate funds to a redevelopment trust fund include the preservation and enhancement of the tax base of such taxing authority and the furthering of the purposes of such taxing authority as provided by law. Section 163.387, Florida Statutes (Supp....
CopyCited 3 times | Published | Florida 1st District Court of Appeal
...The City of Gainesville, pursuant to Chapter 163, Florida Statutes, adopted a community redevelopment plan which includes the revitalization of certain properties within respondent's geographical jurisdiction. The city also established a redevelopment trust fund to which, pursuant to § 163.387, Florida Statutes, affected taxing authorities are required to annually appropriate the ad valorem tax increment resulting from increased property valuation due to the redevelopment project....
...We therefore conclude that respondent, as a special taxing district created for water management purposes, is prohibited by article VII, section 9(a), Florida Constitution, from levying taxes for, or making tax appropriations to, the redevelopment trust fund involved in this case. Petitioner has suggested that the § 163.387, Florida Statutes, ad valorem tax increment *1069 appropriation is merely a measurement formula which does not require the levy or allocation of ad valorem taxes, and which may be financed by funds from other sources. We are not persuaded by this argument, which ignores the financial realities of the tax increment appropriation imposed by § 163.387, and which attempts to accomplish indirectly that which may not constitutionally be done directly....
...ed to the purpose of the taxing entity in the Miami Beach case. The parties present additional issues with respect to interpretation of the millage restrictions in article VII, section 9(b), Florida Constitution, and as to statutory priority between §
163.387(2) [2] and the provisions of §
373.503, [3] Florida Statutes, which permit taxes by the respondent district solely for purposes related to water management. We find that resolution of these issues is unnecessary because of the primacy of the constitutional restraints in article VII, section 9(a), supra, which prevent enforcement of the literal terms of §
163.387(2) against respondent....
...We need not rely on either the similar restrictive language of Chapter 373, Florida Statutes, or the more complex terms of article VII, section 9(b), although both provisions appear to be entirely consistent with section 9(a) as above construed. Since we conclude that the § 163.387 redevelopment ad valorem tax increment appropriation may not be required of the respondent special taxing district, created for a purpose unrelated to and not shown to substantially benefit from community redevelopment, we decline to grant the relief requested....
...t in some instances may constitute a dual purpose, and therefore may justify a levy of taxes appropriate to the purpose... ." See also, State ex rel. Milton v. Dickenson,
33 So. 514 (Fla. 1902); cf., Crowder v. Phillips,
1 So.2d 629 (Fla. 1941). [2] §
163.387 Redevelopment trust fund....
CopyCited 1 times | Published | Florida 1st District Court of Appeal | 11 Fla. L. Weekly 347
...1982) is authority for the proposition that Escambia County should not be required to pay its tax revenues to the City for use within the Inner City when those uses are not for County purposes and the County has no input. In that case we noted: Petitioner has suggested that the § 163.387, Florida Statutes, ad valorem tax increment *79 appropriation is merely a measurement formula which does not require the levy or allocation of ad valorem taxes, and which may be financed by funds from other sources. We are not persuaded by this argument, which ignores the financial realities of the tax increment appropriation imposed by § 163.387, and which attempts to accomplish indirectly that which may not constitutionally be done directly....
CopyAgo (Fla. Att'y Gen. 2002).
Published | Florida Attorney General Reports
...agency." 3 A board of commissioners serves as the governing body of the agency. 4 The act prescribes with particularity the structural organization and powers of such an agency and the composition, number, and terms of office of the members thereof. Section 163.387 (1), Florida Statutes, provides that a redevelopment trust fund be established for each community redevelopment agency....
...trust fund to pay outstanding indebtedness of the redevelopment agency. 5 Section
163.346 , Florida Statutes, provides: "Before the governing body adopts any resolution or enacts any ordinance required under s.
163.355 , s.
163.356 , s.
163.357 , or s.
163.387 ; creates a community redevelopment agency; approves, adopts, or amends a community redevelopment plan; or issues redevelopment revenue bonds under s....
...163.330 , Fla. Stat., providing the title for the act. 2 Section
163.355 , Fla. Stat. 3 Section
163.356 (1), Fla. Stat. And see , s.
163.355 , Fla. Stat., setting forth the requirements for the finding of necessity. 4 Section
163.356 (2), Fla. Stat. 5 But see, s.
163.387 (2)(c), Fla....
CopyAgo (Fla. Att'y Gen. 2010).
Published | Florida Attorney General Reports
...e and community redevelopment information; to undertake community redevelopment and related activities; 6 to furnish or repair streets, public utilities, playgrounds, and other public improvements; to hold or dispose of property for redevelopment. 7 Section
163.387 , Florida Statutes, establishes a redevelopment trust fund for each community redevelopment agency created pursuant to section
163.356 , Florida Statutes, and provides for its annual funding....
...ed by a community redevelopment agency "to finance or refinance any community redevelopment it undertakes pursuant to the approved community redevelopment plan." The expenditure of moneys in the redevelopment trust fund is specifically authorized by section 163.387 (6), Florida Statutes, "for undertakings of a community redevelopment agency as described in the community redevelopment plan," including, but not limited to: "(a) Administrative and overhead expenses necessary or incidental to the implementation of a community redevelopment plan adopted by the agency....
...erse environmental conditions caused by a public or private entity. However, the term `blighted area' also means any area in which at least one of the factors identified in paragraphs (a) through (n) are present and all taxing authorities subject to s. 163.387 (2)(a) agree, either by interlocal agreement or agreements with the agency or by resolution, that the area is blighted....
CopyPublished | Court of Appeals for the Eleventh Circuit | 75 Fair Empl. Prac. Cas. (BNA) 758, 1997 U.S. App. LEXIS 30370
...Id.
§§
163.358,
163.370. Second, the entities share funds. A redevelopment agency receives a fraction
of the taxes levied by various governmental entities (including the governing body) within the
geographic boundaries of the redevelopment area. Id. §
163.387....
CopyPublished | Florida 2nd District Court of Appeal | 2006 WL 1479040
...dverse environmental conditions caused by a public or private entity. However, the term blighted area also means any area in which at least one of the factors identified in paragraphs (a) through (n) are present and all taxing authorities subject to s. 163.387(2)(a) agree, either by interlocal agreement or agreements with the agency or by resolution, that the area is blighted....
...case was not unconstitutional. There is a second definition of "blighted area" in section
163.340(8). It provides that a blighted area may also be found where only one of the enumerated factors is present and all of the taxing authorities subject to section
163.387(2) agree with the redevelopment agency's determination of blight. The parties stipulated that Charlotte County is the only taxing authority subject to section
163.387(2), and it and the Murdock Village Redevelopment Agency, which is the Charlotte County Board of County Commissioners, entered into the required interlocal agreement....
CopyAgo (Fla. Att'y Gen. 1996).
Published | Florida Attorney General Reports
determining the tax increment authorized in section
163.387(1), Florida Statutes: 1) the assessed value
CopyAgo (Fla. Att'y Gen. 2003).
Published | Florida Attorney General Reports
...Milledge Attorney, Children's Services Council of Broward County Republic Tower-15th Floor 110 Southeast 6th Street Fort Lauderdale, Florida 33301 Dear Mr. Milledge: On behalf of the Children's Services Council of Broward County, you ask substantially the following question: Does section 163.387 (2)(c)2., Florida Statutes, exempt the special district governed by the Children's Services Council of Broward County from paying increment revenue funds to any community redevelopment agency within its district? Part III, Chapter 163...
...1 Section
163.356 (1), Florida Statutes, provides that a county or municipality, upon finding a need for an agency to carry out the purposes set forth in the act, may create a body corporate and politic to be known as a "community redevelopment agency." 2 Section
163.387 , Florida Statutes, establishes a redevelopment trust fund for each community redevelopment agency created pursuant to section
163.356 , Florida Statutes, and provides for its annual funding....
...verning body has, by ordinance, provided for the funding of the redevelopment trust fund for the duration of the community redevelopment plan. Such ordinance may be adopted only after the governing body has approved the community redevelopment plan. Section 163.387 (2)(a), Florida Statutes, provides: "Except for the purpose of funding the trust fund pursuant to subsection (3), upon the adoption of an ordinance providing for the funding of the redevelopment trust fund as provided in this section,...
...roward County. 4 As a special district with the authority to levy ad valorem taxes, the Children's Services Council of Broward County would appear to fall within the definition of "taxing authority" for purposes of the Community Redevelopment Act. 5 Section 163.387 (2)(c), Florida Statutes, however, expressly exempts several entities from the act's incremental contribution requirements. In addition, section 163.387 (2)(d), Florida Statutes, authorizes the local governing body that creates a community redevelopment agency to exempt special districts that levy ad valorem taxes within the community redevelopment area from the requirement of contributing to the redevelopment trust fund. The local governing body may grant such an exemption in its sole discretion or in response to the request of the special district. 6 You refer to section 163.387 (2)(c)2., Florida Statutes, which provides an exemption for: "A special district for which the sole available source of revenue the district has the authority to levy is ad valorem taxes at the time an ordinance is adopted under this section....
...7 Where the Legislature has designated the manner in which a thing is to be done, it is in effect a prohibition against its being done in any other way. 8 Moreover, when a statute enumerates exceptions to its operation, no others may be implied to be intended. 9 The language in section 163.387 (2)(c)2., Florida Statutes, requires the special district's sole source of revenue be from ad valorem taxes and that the district have the authority to impose such taxes at the time the ordinance establishing the funding for the redevelopment trust fund is adopted. It is a basic rule of statutory construction that words in a statute should not be regarded as surplusage; rather a statute is to be construed to give meaning to all words and phrases contained within that statute. 10 Thus, while section 163.387 (2)(c)2., Florida Statutes, no longer limits the exemption to special districts created prior to July 1, 1993, it does require that not only the district's sole source of revenue be ad valorem taxes but that the district's authority t...
...for the redevelopment trust fund was adopted. The Children's Services Council of Broward County, whose sole source of revenue is the ad valorem taxes levied by the council, would appear to satisfy the first prong of the two-prong test established by section 163.387 (2)(c)2., Florida Statutes....
...et for each redevelopment agency, i.e., whether the council, which was created effective January 2, 2001, possessed such authority at the time the ordinances establishing the redevelopment trust funds were adopted. I am therefore of the opinion that section 163.387 (2)(c)2., Florida Statutes, does not exempt the Children's Services Council of Broward County from paying increment revenue funds to any community redevelopment agency....
...strict that adopted ordinances creating redevelopment trust funds prior to the council's creation, although the council may request the local governing body that created the community development agency to exempt the council from payment pursuant to section 163.387 (2)(d), Florida Statutes....
...5 See, s. 6, Ch. 00-461, Laws of Florida, authorizing the council to levy ad valorem taxes annually on all taxable property "in an amount not to exceed one half mill," provided the authority to levy such taxes have been approved by district voters. 6 Section 163.387 (2)(d), Fla. Stat. The statute sets forth certain procedures that must be followed in considering a request to be exempted. 7 See, s. 163.387 (2)(c), Fla....
CopyAgo (Fla. Att'y Gen. 2009).
Published | Florida Attorney General Reports
...Bru: On behalf of several community redevelopment agencies located in the City of Miami, you have asked for my opinion on substantially the following question: Is a community redevelopment agency authorized to utilize tax increment revenues raised pursuant to section 163.387 , Florida Statutes, to relocate a non-profit organization currently located within the redevelopment district by partially funding construction of a new facility that is outside the redevelopment area? In sum: Payment of relocation ex...
...activity to be a proper subject for the expenditure of public funds. 10 If the purpose to be achieved constitutes a valid public purpose, then the means to be applied to obtain such a purpose are largely within the discretion of the Legislature. 11 Section
163.387 , Florida Statutes, establishes a redevelopment trust fund for each community redevelopment agency created pursuant to section
163.356 , Florida Statutes, and provides for its annual funding....
...verning body has, by ordinance, provided for the funding of the redevelopment trust fund for the duration of the community redevelopment plan. Such ordinance may be adopted only after the governing body has approved the community redevelopment plan. Section 163.387 (2)(a), Florida Statutes, provides: "[U]pon the adoption of an ordinance providing for the funding of the redevelopment trust fund as provided in this section, each taxing authority shall, by January 1 of each year, appropriate to the...
...ual appropriation for a period not to exceed 40 years after the fiscal year in which the initial community redevelopment plan is approved or adopted." 12 (e.s.) The expenditure of moneys in the redevelopment trust fund are specifically authorized by section 163.387 (6), Florida Statutes, "for undertakings of a community redevelopment agency as described in the community redevelopment plan," including: "The clearance and preparation of any redevelopment area for redevelopment and relocation of si...
...163.370 ." 13 Thus, the statute expressly authorizes a community redevelopment agency to expend funds for relocation of site occupants. The statute does not define the term "relocation." While the term has been interpreted to include "[r]emoval and establishment of someone or something in a new place[,]" 14 section
163.387 (6), Florida Statutes, expressly limits the agency's authority to make such expenditures to those provided in section
163.370 , Florida Statutes....
...velopment any such property within the community redevelopment district. Section
163.370 (2)(c)7., Florida Statutes, provides for the acquisition of property in the community development area. 15 Thus, the authorization to pay relocation expenses in section
163.387 (6), Florida Statutes, is limited by the provisions of section
163.370 , Florida Statutes....
...Pinellas Utility Board ,
40 So. 2d 350 (Fla. 1949). 12 Section
163.340 (24), Fla. Stat., defines "[t]axing authority" to mean "a public body that levies or is authorized to levy an ad valorem tax on real property located in a community redevelopment area. 13 Section
163.387 (6)(d), Fla....
CopyAgo (Fla. Att'y Gen. 1995).
Published | Florida Attorney General Reports
public hearing and making specific findings.3 Section
163.387, Florida Statutes, requires the establishment
CopyAgo (Fla. Att'y Gen. 2002).
Published | Florida Attorney General Reports
...orida 33902-1605 Dear Mr. Geraghty: You have asked for my opinion on substantially the following questions: 1. Is the City of Fort Myers authorized to make interest free loans to the Community Redevelopment Agency for the City of Fort Myers? 2. Does section 163.387 (2)(a), Florida Statutes, establish a minimum time frame for retiring the debt of a community redevelopment district or can such debt be retired at any time during the life of the district? 3....
...munity redevelopment depending on the type of obligation issued, the funds used for repayment, and any refunding or renewal of these obligations. 3. There is no minimum amount of debt at which increment revenues need no longer be pledged pursuant to section 163.387 , Florida Statutes....
...ncrement revenues, and 5 years for bond anticipation notes. 22 Question Three You ask whether, under the provisions of Part III, Chapter 163 , Florida Statutes, there is a minimum amount of debt at which increment revenues need no longer be pledged. Section 163.387 , Florida Statutes, requires the establishment of a redevelopment trust fund after a community redevelopment plan is approved. 23 The trust fund is to be funded annually in an amount not less than that increment in the income, proceeds, revenues, and funds of each taxing authority derived from or held in connection with the carrying out of community redevelopment. Section 163.387 (1), Florida Statutes, as amended, 24 provides that the increment shall be that amount equal to 95 percent of the difference between: "(a) The amount of ad valorem taxes levied each year by each taxing authority, exclusive of any amou...
...is outstanding." The statute contains no threshold amount below which increment revenues are no longer required to be pledged for the repayment of indebtedness. In fact, the statute provides a penalty to be paid by any taxing authority that does not pay the increment to the trust fund by January 1. 27 Pursuant to section 163.387 (6), Florida Statutes, as amended, moneys in the redevelopment trust fund may be expended for undertakings of a community redevelopment agency including: "(e) The repayment of principal and interest or any redemption premium for loans, advances, bonds, bond anticipation notes, and any other form of indebtedness....
...account provided for in the ordinance or resolution authorizing such bonds, notes, or other form of indebtedness." Therefore, it is my opinion that there is no minimum amount of debt at which increment revenues need no longer be pledged pursuant to section 163.387 , Florida Statutes....
...o city and redevelopment agency pursuant to Part III, Ch. 163 , Fla. Stat., for project declared to be county public purpose). 16 Section
163.362 (10), Fla. Stat. 17 Section
163.385 (3), Fla. Stat. 18 Section
163.385 (2), Fla. Stat. 19 Id . And see,
163.387 (5), Fla....
...163.385 , Florida Statutes, authorizes a county or municipality to issue and sell general obligation bonds for community redevelopment purposes under the usual terms prescribed for the issuance of general obligation bonds by local governmental entities. 23 See , s. 163.387 (1), Fla. Stat., as amended by s. 8, Ch. 2002-294 , Laws of Florida. 24 See , s. 8, Ch. 2002-294 , Laws of Florida, amending s. 163.387 , Fla....
...25 The statute does authorize a county, in the ordinance providing for the funding of the redevelopment area, to determine that the amount to be funded by each taxing authority annually shall be less than 95 percent but the amount may not be less than 50 percent of the difference between paragraphs (a) and (b) of s. 163.387 , Fla. Stat. 26 Section 163.387 (2)(a), Fla. Stat., as amended by s. 8, Chap. 2002-294 , Laws of Florida. 27 Section 163.387 (2)(b), Fla....
CopyAgo (Fla. Att'y Gen. 1991).
Published | Florida Attorney General Reports
...163 , F.S., was enacted to enable counties and municipalities to eliminate and prevent the development or spread of slums and urban blight. The act also encourages community redevelopment and provides for the redevelopment of slums and blighted areas. 1 Pursuant to s. 163.387 (1), F.S., a redevelopment trust fund shall be established for each community redevelopment agency....
...r s.
373.069 , a special district which levies ad valorem taxes on taxable real property in more than one county, or a special district the sole available source of revenue of which is ad valorem taxes at the time an ordinance is adopted pursuant to s.
163.387 ....
...redevelopment project had no relevant or purposeful connection with the special taxing districts. 13 The Court noted that s.
163.353 , F.S., provides general authority to taxing districts to appropriate funds to redevelopment trust funds 14 and that s.
163.387 , F.S., provides that no taxing authority is exempt from contributing to a redevelopment trust fund....
...163.340 (2), F.S., as ad valorem taxes are not the sole source of revenue for the district. 1 See , s.
163.340 (9), F.S., defining "[c]ommunity redevelopment" project; see also , s.
163.340 (10) and (11), F.S., defining "[c]ommunity redevelopment area" and "[c]ommunity redevelopment plan." 2 Section
163.387 (2)(a), F.S. 3 Section
163.387 (1)(a)-(b), F.S....
CopyAgo (Fla. Att'y Gen. 1993).
Published | Florida Attorney General Reports
...163.340 , F.S.? In sum, I am of the opinion: Inasmuch as the West Coast Inland Navigation District is a multi-county special district levying ad valorem taxes in more than one county, the district is not liable for payment of the tax increment proceeds to community redevelopment agencies within the district pursuant to s. 163.387 (2)(a), F.S....
...1 You further state that WCIND levies ad valorem taxes on taxable real property in all four member counties. A number of community development agencies have been created pursuant to Part III, Ch. 163 , F.S., within the four counties. 2 A question has arisen as to whether WCIND is subject to provisions of ss.
163.353 and
163.387 (2)(a), F.S., which provide for payment of tax increment proceeds to such community redevelopment agencies....
...ch a taxing authority may levy taxes or appropriate funds to a redevelopment trust fund include the preservation and enhancement of the tax base of such taxing authority and the furthering of the purposes of such taxing authority as provided by law. Section
163.387 , F.S., establishes a redevelopment trust fund for each community redevelopment agency created pursuant to s.
163.356 , F.S., and provides for its annual funding. Pursuant to s.
163.387 (2)(a), F.S., Except for the purpose of funding the trust fund pursuant to subsection (3), upon the adoption of an ordinance providing for funding of the redevelopment trust fund as herein provided, each taxing authority shall, by January...
...No taxing authority is exempt from the provisions of this section. 3 (e.s.) Since WCIND is a special district with ad valorem taxing powers, some redevelopment agencies have questioned whether WCIND is subject to the above provisions. Both s.
163.353 and s.
163.387 (2)(a), F.S., refer to a "taxing authority." That term is defined in s....
...r s.
373.069 , a special district which levies ad valorem taxes on taxable real property in more than one county, or a special district the sole available source of revenue of which is ad valorem taxes at the time an ordinance is adopted pursuant to s.
163.387 ....
...I am of the opinion that inasmuch as the West Coast Inland Navigation District is a multi-county special district levying ad valorem taxes in more than one county, the district is not liable for paying tax increment proceeds to community redevelopment agencies within the district pursuant to s. 163.387 (2)(a), F.S....
...forth in s.
163.355 , F.S., and a further finding that there is a need for a community redevelopment agency to function within the local government, may create a public body corporate and politic to be known as a "community redevelopment agency." 3 Section
163.387 (1), F.S., which provides for the calculation of the tax increment, provides in part: The annual funding of the redevelopment trust fund shall be in an amount not less than that increment in the income, proceeds, revenues, and funds o...
