Florida/Georgia Personal Injury & Workers Compensation

...e only to the state. Art. VII, §§ 1(a), 2 and 9(a), Fla. Const. [7] These materials are found in the files of the Florida Supreme Court Library, entitled "Chronological Development of 1968 Constitution. Art. VII, § 9 — Local Taxes." [8] See also § 200.071(3), Fla....

...urt's final judgment passing on the validity of one county's innovative taxing efforts. Here the Brevard County Circuit Court construed Article VII, Sections 2 and 9 of the Florida Constitution, and held valid Sections 125.01(1)(q), 125.01(1)(r) and 200.071(3), Florida Statutes (1975), insofar as they authorize county taxation for municipal purposes by the creation of "municipal service taxing units" without voter approval....

...f the county, but each of the five units has a different millage rate. [6] § 125.01(1)(q), Fla. Stat. (1975), authorizes a county to establish "municipal service taxing or benefit units for any part or all of the unincorporated area of the county". § 200.071(3), Fla....

...The complaint also alleged that since the amendment places a cap on revenue, it would conceivably bind present and future commissions in the exercise of their prerogative under the state constitution and statutes to levy a millage up to ten mills for all county purposes. Art. VII, § 9(b), Fla. Const.; § 200.071, Fla....

also, AGO's 84-52 and 75-258. Cf., AGO 84-23. Section 200.071(1), F.S., states that: Except as otherwise

property taxation imposed by the constitution. See § 200.071(2), Fla.Stat. (1991); art. VII, § 9(b), Fla. Const

See also, ss. 200.071(1) and 200.091, F.S. 9 Section 200.071, F.S., provides: (1) Except as otherwise provided

...The Board of County Commissioners for Hernando County appeals these determinations raising three issues, only two of which merit discussion. Those issues are as follows: (1) Whether the ad valorem millage limitations applicable to counties and dependent special districts in section 200.071, Florida Statutes, are an unconstitutional denial or impairment of the ad valorem taxing power granted to counties directly under article VII, section 9, Florida Constitution; and (2) whether the classification of special districts as...

...mined to be dependent under chapter 189 are also dependent under chapter 200, and that the sum of the millages imposed by the governing board of the county for county purposes added to the millage of the dependent districts may not exceed ten mills. Section 200.071(2) requires millage reductions if the statutory millage limitations are exceeded, and the county has the option of either lowering the millage of the special districts, or lowering its own millage when the combined millage exceeds the ten mill limit....

...powers of special districts. 1 See Bailey v. Ponce de Leon Port Authority, 398 So.2d 812 (Fla.1981). The statute at issue may be read as a restriction on the millage of special dis *185 tricts rather than a restriction on the millage of the county. Section 200.071 imposes no millage restrictions on the county unless it chooses to restrict its own millage rather than that of the special district. § 200.071(2), Fla.Stat....

mills local county tax limitation expressed in section 200.071, Florida Statutes and Article VII, section

...Finally, we find that the Board’s authorization to levy an ad valorem tax of up to one-half mill to defray expenses of the Port Authority is not subject to the ten-mill cap applicable to counties under article VII, section 9(b), Florida Constitution or section 200.071(1), Florida Statutes (1987)....

taxes . . . for their respective purposes[.]"1 Section 200.071, Florida Statutes, states that except as provided

...The complaint also alleged that since the amendment places a cap on revenue, it would conceivably bind present and future commissions in the exercise of their prerogative under the state constitution and statutes to levy a millage up to ten mills for all county purposes. Art. VII, § 9(b), Fla. Const.; § 200.071, Fla.Stat....

sentence of s 9(b), Art. VII, State Const. Section 200.071(1), F.S., provides that except as otherwise

...Bowen County Attorney Osceola County 17 South Vernon Street Kissimmee, Florida 32741 Dear Mr. Bowen: You ask the following question: With regard to municipal service taxing units established pursuant to s. 125.01 (1)(q)1., F.S., does the additional ten mill cap provided for by s. 200.071 (3), F.S., apply to each municipal service taxing unit encompassing the same or portions of the same area or must all the millage levied for all such taxing units not exceed the ten mills in the aggregate? In sum, I am of the opinion that:...

...125.01 (1)(q) and (r), F.S., which sanction "taxing units as a method by which counties may tax to provide municipal services, within the 10 mill limit for `municipal purposes.' " In accordance with the provisions of s. 9(b), Art. VII, State Const., s. 200.071 , F.S., establishes limitations on millage which may be levied against real property and tangible personal property. Subsection (1) of the statute establishes a ten mill cap on county ad valorem taxes except for voted levies and "[e]xcept as otherwise provided herein." Section 200.071 (3), F.S., however, provides: In any county which, through a municipal service taxing unit covering a specific area of the county not within the boundaries of any municipality, provides services or facilities of the kind or type commo...

...uch levy within such municipal service taxing unit. You ask whether the above statute authorizes each MSTU to levy an additional ad valorem tax up to ten mills or whether the millage of all MSTUs created by a county is limited to ten mills. Clearly, s. 200.071 , F.S., must be read in accordance with the provisions of s....

...3 Thus, Calhoun General Hospital and its board of trustees is a county agency or instrumentality. The ad valorem tax to be assessed for the operation and maintenance of Calhoun General Hospital would appear to fall within general county millage as a nonvoted millage for general county purposes. 4 Section 200.071 , F.S., provides in part as follows: (1) Except as otherwise provided herein, no ad valorem tax millage shall be levied against real property and tangible personal property by counties in excess of 10 mills, except for voted levies....

...becomes effective, may be continued until reduced by law." (e.s.) However, in AGO 69-7, this office determined that this constitutional provision applies to laws existing at the time s. 2, Art. XII, became effective as well as to future laws. Thus, s. 200.071 , F.S., limiting the ad valorem tax millage of counties to 10 mills, which became effective January 1, 1968, reduced by law the tax millage which had been authorized in Calhoun County prior to the effective date of the 1968 Constitution....

...vote of the electors pursuant to s. 9(b), Art. VII, State Const.; (d) County dependent special district millage, as provided for in s. 200.001 (5), F.S. 5 Section 200.091 , F.S., authorizes an increase in the millage which may be levied pursuant to s. 200.071 for county purposes. Such increase shall be for a period not to exceed two years and must be approved by a majority of the qualified electors in the county. 6 Section 10, Ch. 67-395, Laws of Florida, provides the effective date of s. 200.071 , F.S....

...The 1968 Florida Constitution was ratified by the electorate on November 5, 1968, and, pursuant to Art. XI, s. 5(c), State Const., became effective "on the first Tuesday after the first Monday in January following the election. . . ." And see, AGO 77-100 which states, in part, that s. 200.071 , F.S., is a restriction within the contemplation of s. 15, Art. XII, State Const. 7 Cf., s. 200.071 (2), F.S., providing that the board of county commissioners shall, in the event the sum of the county's proposed millage for the county and dependent districts therein is more than the maximum allowed under s. 200.071 , F.S., reduce the millage to be levied for county officers, departments, divisions, commissions, authorities, and dependent special districts so as not to exceed the maximum millage provided in s. 200.071 , F.S., or in s....

BOARD OF COUNTY COMMISSIONERS' COMPLIANCE WITH SECTION 200.071(1), FLORIDA STATUTES? 2. ASSUMING QUESTION