Florida/Georgia Personal Injury & Workers Compensation

...l as with the board of county commissioners; and (b) The budget relating to the requirements of the clerk as clerk of the board of county commissioners, county auditor, and custodian or treasurer of all county funds and other county-related duties." Section 218.36, Florida Statutes (1975), provides in part: "County officers; record and report of fees and disposition of same *41 (2) On or before the date for filing the annual report, each county officer shall pay into the county general fund all...

...of assessment and collection of local taxes. On the other hand, the governor's ability to suspend county officers also extends to officials other than the property appraiser when it *417 comes to the reporting and disposition of funds. See Fla.Stat. § 218.36 (governor may suspend officers for failure to comply with statutory requirements for reporting and disposition of fees and commissions earned)....

...Under the statutory scheme governing a property appraiser's budget, the budget then provides the basis for funding of the property appraiser's office through the collection of commissions from the various taxing authorities of each county. Fla.Stat. §§ 195 .087(b) and 218.36....

...[8] Thus, the state does not fund the expenses for the work performed by the property appraiser in assessing the properties located in the county. All the funds collected by the county officers (including property appraisers, tax collectors, and sheriffs) are reported annually to the board of county commissioners. Fla.Stat. § 218.36....

...ernmental unit which was billed and which paid for the operation of the property appraiser's office in the same proportion as the governmental units were originally billed. Such part shall be an advance on the current year's bill, if any." Fla.Stat. § 218.36(2)....

to which he is entitled under Ch. 145, F. S. Section 218.36(1) and (2), F. S. As to whether a county charter

...S., and must file a sworn statement showing the receipts and disbursements of the officer during the preceding year, specifying in detail `the purposes, character, and amount of all official expenses and the amount of net income or unexpended budget balance as of the close of the fiscal year.' Section 218.36 (1), F....

...budgets by particular county officers and the fiscal laws and rules of law governing the management and expenditure of public moneys by such officers and accountings therefor must be adhered to. Generally, I call your attention to ss. 218.35 (1) and 218.36 (1), requiring county fee officers to establish annual budgets for their respective offices, which `clearly reflect the functions for which money is to be expended' (s. 218.35 [1]) and `specify in detail the purpose, character and amount of all official expenses' (s. 218.36 [1])....

...Fuchs, Executive Director, Department of Revenue, dated August 19, 1993. 4 An exception exists for monies received by the tax collector in complying with Chapter 119 , Fla. Stat., which are required to be accounted for in the same manner as provided in section 218.36 , Florida Statutes....

reinstate s. 145.12 in its entirety? SUMMARY: Section 218.36, F.S., as created by Ch. 73-349, Laws of Florida

balance as of the close of the fiscal year." Section 218.36(1). All money in excess of the sum to which

entitled under the provisions of chapter 145." Section 218.36, F.S. It was against this factual background

Ch. 218, F. S.), nor by Ch. 145, F. S. 1973. Section 218.36(2), F. S., provides, in pertinent part: Whenever

funds from which payment was originally made. Section 218.36, F. S., of the Uniform Local Government Financial

...Harvey: You ask substantially the following question: When a tax collector operates as a fee officer whose salary is paid by the county commission due to insufficient collection of fees to cover the salary expense, should excess fees be paid to governmental units pursuant to s. 218.36 , F.S., or to the county? In sum: Fees collected by a tax collector operating as a fee officer must first be used to pay the office personnel and expenses and the tax collector's salary. Only those fees collected in excess of the amount necessary to cover such expenses and salaries must be paid to governmental units as provided in s. 218.36 , F.S....

...145.141 , F.S. In the event your office subsequently collects excess fees, you question whether such funds should be returned to the governmental units in the same proportion as the fees paid by such units to the total fee income of the office pursuant to s. 218.36 (2), F.S., or paid to the county....

...1 In the event the office subsequently collects fees in excess of those necessary for the operation of the office, the question arises whether the excess fees are to be paid to the county or distributed to the local governmental units prorated as to the fees each has paid to the office. Section 218.36 (2), F.S., in pertinent part, states: On or before the date for filing the annual report, each county officer shall pay into the county general fund all money in excess of the sum to which he is entitled under the provisions of chapter 145....

...Whenever a tax collector has money in excess, he shall distribute the excess to each governmental unit in the same proportion as the fees paid by the governmental unit bear to the total fee income of his office. (e.s.) When read together, s. 145.141 , F.S., and s. 218.36 (2), F.S., clearly contemplate that fee officers may not keep any income to their offices in excess of that needed to pay office personnel and expenses and the officers' salaries. In the case of a tax collector operating as a fee officer, s. 218.36 , F.S., requires payment of any excess fee income over the office expenses, personnel salaries and officer's salary to the governmental units making payments to the tax collector's office....

...Payment of your salary by the county commission does not alter the amount of fee income required to cover the budgeted expenses and salaries of your office. Thus, a deficiency in fees requiring a salary supplement by the county commission and the condition of your office receiving excess fees subject to disbursement under s. 218.36 , F.S., may not occur at the same time....

...cover the salary expense, additional fees collected must first be applied to the deficiency. Only those fees collected in excess of that needed to pay office personnel and expenses and the officer's salary are to be paid to governmental units under s. 218.36 (2), F.S....