CopyAgo (Fla. Att'y Gen. 2006).
Published | Florida Attorney General Reports
...taxes were now imposed by the town since the municipal service taxing unit is no longer providing fire protection only within the town and the town is contemplating signing a contract with the county to provide such services? 2) Do the provisions of section 200.151 , Florida Statutes, permit increasing the ad valorem rate of the town to recoup the cost of the service without violating the limitations imposed by Chapter 74-430 , supra , as amended? 3) If Question One or Two is answered in the aff...
...ince the municipal service taxing unit is no longer providing such services within the town would be included in the ad valorem tax revenues for purposes of Chapter 74-430 , Laws of Florida, as amended. Question Two You ask whether the provisions of section 200.151 , Florida Statutes, would permit the town to increase the ad valorem rate without violating the ten percent limitation on increases contained in Chapter 74-430 , Laws of Florida, as amended....
...It is assumed for this inquiry that the increase in the ad valorem tax revenues to fund fire protection services would result in the town's budget for operating expenses exceeding by ten percent of the ad valorem tax revenues for operating funds of the preceding year. Section 200.151 , Florida Statutes, provides: "In the event any municipality should lose revenue through the loss of a proprietary activity or other source of revenue, the governing body of the municipality is authorized to increase the millage in an amount sufficient to restore such loss of revenue....
...ing body of such municipality shall reduce the millage in an amount which will equal the cost of such governmental function." The above statute was first adopted in 1967 and codified as section 167.443, Florida Statutes (1967), and was renumbered as section 200.151 in 1969....
...nacted the legislation that imposed a millage cap for municipalities. 8 As indicated by the Court, the intent of the legislation appears to have been to address the 10-mill caps imposed on counties and municipalities. It is not readily apparent that section 200.151 , Florida Statutes, is applicable to the situation presented in your letter. However, if it did apply, the provisions of Chapter 74-430 , Laws of Florida, as amended, would appear to control. As a special act that was adopted and amended after the enactment of section 200.151 , Florida Statutes, Chapter 74-430 , supra , would control any increase in ad valorem revenues. 9 Accordingly, I am of the opinion that the provisions of section 200.151 , Florida Statutes, would not permit increasing the ad valorem rate of the town to recoup the cost of the service without violating the limitations imposed by Chapter 74-430 , supra , as amended....
