304 BIENNIAL REPORT OF THE ATTORNEY GENERAL

Size: px
Start display at page:

Download "304 BIENNIAL REPORT OF THE ATTORNEY GENERAL"

Transcription

1 304 BIENNIAL REPORT OF THE ATTORNEY GENERAL occupant and his family, is no test by which to ascertain if it is exempt, because it is not made such by the constitution; neither can its use in connection with make it a part of the tract upon which the home is located, where the two tracts are entirely separate and distinct.... (Emphasis supplied.) The situation posed by your letter is dissimilar from that which confronted the court in the case of Clark v. Cox, 85 So In that case the pivotal question was whether or not there had been an abandonment of the homestead by the conveyance of a railroad right-ofway through the homestead property. There the court pointed out that a homestead once established continued to be a homestead until abandoned and found that the property on the railroad right-of-way was still impressed with the homestead status. In the situation posed by your letter you point out that the state highway existed before the homestead was claimed. I conclude therefore that the parcel of real estate separated from the homestead is not entitled to homestead exemption. I also refer you to AGO 057-6, Biennial Report of the Attorney General, , p. 7; AGO , Biennial Report of the Attorney General, , p. 352; Shone v. Bellmore, 78 So. 605; Wilson v. Florida Nat'l Bank & Trust Co. at Miami, 64 So.2d 309; and State ex rel. Dunscombe v. Courson, 198 So JulY 23, 1968 TAXATION MILLAGE, METHOD OF FIXING, LIMITATION-CONSTRUCTION OF AND , F. S. To: Fred O. Dickinson, Jr., State Comptroller, Tallahassee QUESTION: Is Hillsborough County, as well as other governing authorities of taxing districts in this state, limited to the rate of millage fixed in 1967, or may the county and the other governing authorities of taxing districts in this state avail themselves of provision of , F. S., and increase the millage by not more than 10%? As I construe your question, it deals with Hillsborough County and other counties situated like Hillsborough County. Your letter states: Hillsborough County is in the process of preparing its budget for the fiscal year and is concerned of the millage to be affixed for the year In 1967, this county accomplished reevaluation and complied with , F. S., in fixing millage for that tax year. You further state that on the effective date of Ch , Laws of Florida, now found in , F. S., inclusive, Hillsborough County's rate of millage was in excess of 10 mills. Section 1, Ch , Laws of Florida ( (1), F. S.) provides in part: Except as otherwise provided herein, no aggregate ad valorem tax millage, shall be levied against real and tangible personal property by counties and districts as herein defined

2 BIENNIAL REPORT OF THE ATTORNEY GENERAL 305 in excess of ten (10) mills on the dollar of assessed value, except for special benefits and debt service on obligations issued in connection therewith, except for that millage authorized in article XII, sections 8 and 10 of the Florida constitution... However, nothing in this act shall prevent any board of county commissioners or board of public instruction to each levy at least five (5) mills, and the provisions of section , Florida Statutes, shall not apply herein to this extent. (Emphasis supplied.) As I interpret said provision this establishes a positive limitation on the aggregate ad valorem tax millage levied against real and tangible personal property by counties and districts. This limitation is in the amount of 10 mills on the dollar of assessed value. It does not include special benefits and debt service on obligations in connection therewith, nor that millage authorized in 8 and 10, Art. XII, State Const. I construe special benefits to be synonymous with "assessments for special benefits" as referred to in 7, Art. X, State Const. Therefore, millage imposed as an assessment for special benefits would not be included in calculating the aggregate ad valorem tax millage. These are sometimes referred to as special assessments as well as ~ssessments for special benefits. The distinction between a tax and a special assessment for special benefits thus becomes of substantial import in determining what constitutes the aggregate ad valorem tax millage referred to in section 1, Ch , Laws of Florida ( , F. S.). In Klemm v. Davenport, 100 Fla. 627, 129 So. 904, 70 A.L.R. 156, it is stated: A "tax" is an enforced burden or contribution imposed by sovereign right for the support of the government, the administration of the law, and to execute the various functions the sovereign is called on to perform. A "special assessment" is like a tax in that it is an enforced contribution from the property owner, it may possess other points of similarity to a tax, but it is inherently different and governed by entirely different principles. It is intposed upon the theory that that portion of the community which is required to bear it receives some special or peculiar benefit in the enhancement of value of the property against which it is imposed as a result of the improvement made with the proceeds of the special assessment. It is limited to the property benefited, is not governed by uniformity, and may be determined legislatively or judicially. Cooley on Taxation (3d Ed.) vol. 2, 1153; Words and Phrases Second Series, vol. 4, p. 625, and cases there cited. See also Whitney v. Hillsborough County (Fla.) 127 So. 486; Atlantic Coast Line R. Co. v. Lakeland (Fla.) 115 So. 669, text 683. (Emphasis supplied.) Also see Illinois Cent. R. Co. v. City of Decatur, 147 U.S. 190, 13 Sup. Ct. 293, 37 L. Ed Questions will no doubt arise as to the nature of the imposition imposed by certain districts which have taxing power. Generally, these will have to be considered individually adhering to certain guidelines which have been established by the courts. In this respect I refer you to the Klemm case, supra, and Bair v. Central and Southern Florida Flood Control District, 144 So.2d 818, which states at p. 820 in part:

3 306 BIENNIAL REPORT OF THE ATTORNEY GENERAL The imposition of a levy uniformly throughout the district necessarily and, we think, properly upon this record implies a finding of benefits accruing in some fashion either direct or indirect to all real property located therein, and the cited cases clearly control the question of valid relationship between such benefits and the levy on the particular parcels here involved, more properly characterized as an ad valorem tax for special purposes rather than a special assessment on an ad valorem basis: "For a general, common, public benefit to a taxing unit as a whole, lands in the taxing unit may be reasonably assessed [on an ad valorem basis] by legislative authority, even though the lands as such are not immediately or directly benefited by the public improvement, when the assessment is not an abuse of authority." Also see St. Lucie County-Fort Pierce Fire Prevention and Control Districtv. Higgs, Fla., 141 So.2d 744, which states at p. 746 in part: We agree with the learned circuit judge that the levy is a tax and not a special assessment for the reason he gave, namely, that no parcel of land was specially or peculiarly benefited in proportion to its value, but that the tax was a general one on all property in the district for the benefit of all... To be legal, special assessments must be directly proportionate to the benefits to the property upon which they are levied and this may not be inferred from a situation where all property in a district is assessed for the benefit of the whole on the theory that individual parcels are peculiarly benefited in the ratio that the assessed value of each bears to the total value of all property in the district... (Emphasis supplied.) For further reference see Martin v. Dade Muck Land Co., 116 So. 449, which involved the Everglades Drainage District; State v. Anna Maria Island Erosion Prevention Dist. 58 So.2d 845, which stated in part: It is therefore our opinion that the legislature was authorized to create Anna Maria Island Erosion Control Prevention District, that no provision of the constitution was violated in so doing, that it was for a proper public purpose and that the Board of County Commissioners of Manatee County was authorized to issue the bonds and imposed an ad valorem tax sufficient to retire them as they mature. (Emphasis supplied.) Also see Miller v. Ryan, 54 So.2d 60, which involved advertising tax districts; State v. Dreka, 185 So. 616, which involved the Daytona Beach Special Road and Bridge District, the Halifax Hospital District, and the Halifax Special Road and Bridge District; Crowder v. Phillips, 146 Fla. 70, 1 So.2d 629; and State v. Southeastern Palm Bch. County Hosp. Dist., 90 So.2d 809. District is defined in section 3, Ch , Laws of Florida ( , F. S.), as follows: The term "district" is defined to mean special districts having the power to levy taxes or require the levy of taxes, including but not limited to boards, commissions, authorities and agencies having authority to levy taxes or require the levy of taxes but shall not include special school districts nor any multi-county districts. (Emphasis supplied.)

4 BIENNIAL REPORT OF THE ATTORNEY GENERAL 307 This section is extremely broad excluding only special school districts and multicounty districts. Thus the aggregate tax millage limitation of 10 mills includes both the counties and districts as defined in the act. That is, both combined cannot exceed 10 mills except as provided in section 2 and referred to in section 4 of said act ( and , F. S.). This conclusion is buttressed by certain language found in section 5 ( , F. S.), which allows those cities and counties which now or hereafter provide both municipal and county services to levy for county, district and municipal purposes a millage up to 20 mills on the dollar of assessed valuation. Also see section 7, Ch , Laws of Florida ( , F. S.), in which the legislature expresses itself on the subject of ad valorem taxation. This same legislative intent is emphasized in the preamble to said act wherein the legislature stated: WHEREAS, the legislature in compliance therewith and in the exercise of its authority desires to limit the overall millage that may be levied for county and district purposes to a specified millage unless a greater amount is approved at an election by the taxpayers,'... (Emphasis supplied.) Section 4 of said act ( (1), F. S.), provides in part: Any county whose rate of taxation as defined in section 1 exceeds ten (10) mills at the effective date of this act shall be authorized to continue at such greater rate of taxation until January 1, 1970 without the referendum provided for in section 2. However, no increase beyond that rate shall be permissible except through a referendum as provided for in section 2. (Emphasis supplied.) Hillsborough County, being a county having a millage in excess of 10 mills, would be within the purview of this section. Chapter , Laws of Florida, contains a general repealing clause which is found in s'ection 9. However, it is clear that Ch , was not intended to repeal in total and , F. S., since these sections are referred to in section 1 (1) and section 5, Ch , Laws of Florida ( (1), , F. S.). Section 5, Ch , Laws of Florida ( , F. S.), provides where material: Nothing contained herein shall be construed to conflict with nor repeal sections and , Florida Statutes, provided however, the provisions of section , Florida Statutes, shall not prevent an increase of millage approved in section 2 hereof... (Emphasis supplied.) In 82 C.J.S., pp , it is pointed out that repeal by implication is not favored and that a later act will only be held to repeal a prior act where they are clearly repugnant. Both and , F. S., and Ch , Laws of Florida, deal with the subject of millage limitation. Chapter , Laws of Florida, is the later word of the legislature. Section 4, Ch , Laws of Florida ( , F. S.), is clear in providing that as to counties whose rate of taxation exceeds 10 mills at the effective date of this act, such counties may not increase their millage except through a referendum as provided for in section 2, Ch , Laws of Florida ( , F. S.). Thus the procedure for increasing the millage is repugnant to the procedure outlined in and , F. S., and to the extent of such repugnance the later ex :,:.;j " I'

5 308 BIENNIAL REPORT OF THE ATTORNEY GENERAL pression of the legislature, Ch , Laws of Florida, must prevail. This conclusion is consistent with the legislative intent found in the title to said act wherein the legislature expressed itself as to its desire to limit the overall millage that may be levied for county and district purposes to a specific millage unless a greater amount is approved at an election by the taxpayers. Similarly section 4, Ch , Laws of Florida ( , F. S.), authorizes such counties to continue at their present rate until Jan. 1, No reference is made to the allowance of increases beyond their present rate by any procedure or manner referred to in and , F. S. The only procedure referred to for increasing the millage beyond that rate is through a referendum as provided for in section 2 of Ch , Laws of Florida ( , F. S.). The legislature in positive language speaks in terms only of continuing at the present rate until Jan. 1, Thus any increase beyond the present rate for those counties whose present rate is in excess of 10 mills can only be accomplished by referendum as provided in section 2, Ch , Laws of Florida ( , F. S.). Therefore, Hillsborough County can only increase its millage through the procedure outlined in section 2, Ch , Laws of Florida ( , F. S.). Section 2, Ch , Laws of Florida ( , F. S.), refers to such elections being called by the governing body of any such county or district. This clearly indicates that where said district within the county, where there is presently a millage in excess of 10 mills, desires to increase the millage, it must follow the procedure set forth in section 2, Ch , Laws of Florida. These conclusions are consistent with the obvious legislative intent expressed in Ch Laws of Florida ( , F. S.), and Ch , Laws of Florida ( , F. S.), of imposing a definite millage maximum on ad valorem taxation. Any counties presently levying in excess of 10 mills are allowed until Jan. 1, 1970, to reduce their millage to the required 10 mills July 23, 1968 TAXATION MILLAGE--LIMITATION, MUNICIPALITIES--CONSTRUCTION OF , F. S., EFFECT THEREOF UPON , F. S. To: Thomas A. Thomas, Attorney, Hollywood QUESTION: Can the City of Hollywood increase its millage by 14% in order to obtain sufficient revenue from ad valorem taxes to meet its anticipated obligations? You are concerned over the authority of the City of Hollywood to increase its millage by 14% and over what procedure should be followed for the City of Hollywood to obtain such an increase. Your question requires an analysis of Ch , Laws of Florida ( , F. S.). It then requires a construction of Ch , Laws of Florida, and the effect, if any, it has on and , F. S. Section 1, Ch , Laws of Florida ( , F. S.), expresses an intent to limit the millage applied by municipalities on the assessed

Florida Attorney General Advisory Legal Opinion

Florida Attorney General Advisory Legal Opinion Florida Attorney General Advisory Legal Opinion Number: AGO 2006-47 Date: November 29, 2006 Subject: Ad valorem taxes, cap on increase The Honorable Stephen J. Gaul Mayor, Town of Melbourne Village 555

More information

Third District Court of Appeal State of Florida, July Term, A.D. 2010

Third District Court of Appeal State of Florida, July Term, A.D. 2010 Third District Court of Appeal State of Florida, July Term, A.D. 2010 Opinion filed November 24, 2010. Not final until disposition of timely filed motion for rehearing. No. 3D09-2955 Lower Tribunal No.

More information

REVENUE ESTIMATING CONFERENCE TAX: ISSUE:

REVENUE ESTIMATING CONFERENCE TAX: ISSUE: REVENUE ESTIMATING CONFERENCE TAX: Ad Valorem ISSUE: Millage rate cap of 13.5 mills (1.35%) on all real property BILL NUMBER(S): HB 385 SPONSOR(S): Rivera MONTH/YEAR COLLECTION IMPACT BEGINS: DATE OF ANALYSIS:

More information

IN THE SUPREME COURT OF FLORIDA CASE NO. 93,802. COLLIER COUNTY, FLORIDA, a political subdivision of the State of Florida.

IN THE SUPREME COURT OF FLORIDA CASE NO. 93,802. COLLIER COUNTY, FLORIDA, a political subdivision of the State of Florida. IN THE SUPREME COURT OF FLORIDA CASE NO. 93,802 COLLIER COUNTY, FLORIDA, a political subdivision of the State of Florida Appellant, v. THE STATE OF FLORIDA, and THE TAXPAYERS, PROPERTY OWNERS, and CITIZENS

More information

ORDINANCE NO NOW THEREFORE the Council of the City of Flowery Branch hereby ordains as follows:

ORDINANCE NO NOW THEREFORE the Council of the City of Flowery Branch hereby ordains as follows: First Reading: 6/20/2018 Second Reading: 6/20/2018 Third Reading: 6/28/2018 ORDINANCE NO. 549 AN ORDINANCE TO FIX THE AD VALOREM TAX RATE FOR THE CITY OF FLOWERY BRANCH, GEORGIA FOR THE TAX YEAR 2018 AND

More information

CHAPTER House Bill No. 963

CHAPTER House Bill No. 963 CHAPTER 2000-401 House Bill No. 963 An act relating to Manatee County; merging the Anna Maria Fire Control District and Westside Fire Control District to create a new district; creating and establishing

More information

Florida Attorney General Advisory Legal Opinion

Florida Attorney General Advisory Legal Opinion Number: AGO 2008-44 Date: August 28, 2008 Subject: Homestead Exemption Florida Attorney General Advisory Legal Opinion Mr. Loren E. Levy The Levy Law Firm 1828 Riggins Lane Tallahassee, Florida 32308 RE:

More information

ARTICLE IV. ECONOMIC DEVELOPMENT; AD VALOREM TAX EXEMPTIONS

ARTICLE IV. ECONOMIC DEVELOPMENT; AD VALOREM TAX EXEMPTIONS ARTICLE IV. ECONOMIC DEVELOPMENT; AD VALOREM TAX EXEMPTIONS Sec. 19-100. Short title. This Ordinance shall be known as Ordinance No. 3-1995, "Economic Development Ad Valorem Tax Exemption Regulations of

More information

1 ORDINANCE 4, AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF PALM 5 BEACH GARDENS, FLORIDA AMENDING CHAPTER TAXATION.

1 ORDINANCE 4, AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF PALM 5 BEACH GARDENS, FLORIDA AMENDING CHAPTER TAXATION. 1 ORDINANCE 4, 2013 2 3 4 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF PALM 5 BEACH GARDENS, FLORIDA AMENDING CHAPTER 66. 6 TAXATION. BY CREATING A NEW ARTICLE VI. ENTITLED 7 ECONOMIC DEVELOPMENT AD

More information

Subpart A - GENERAL ORDINANCES Chapter 66 - TAXATION ARTICLE V. - ECONOMIC DEVELOPMENT AD VALOREM TAX EXEMPTION

Subpart A - GENERAL ORDINANCES Chapter 66 - TAXATION ARTICLE V. - ECONOMIC DEVELOPMENT AD VALOREM TAX EXEMPTION Sec. 66-171. - Title. Sec. 66-172. - Enactment authority. Sec. 66-173. - Findings of fact. Sec. 66-174. - Definitions. Sec. 66-175. - Establishment of economic development ad valorem tax exemption. Sec.

More information

IN THE DISTRICT COURT OF APPEAL OF THE STATE OF FLORIDA FIFTH DISTRICT JULY TERM v. Case No. 5D

IN THE DISTRICT COURT OF APPEAL OF THE STATE OF FLORIDA FIFTH DISTRICT JULY TERM v. Case No. 5D IN THE DISTRICT COURT OF APPEAL OF THE STATE OF FLORIDA FIFTH DISTRICT JULY TERM 2006 REMINGTON COMMUNITY DEVELOPMENT DISTRICT, Appellant, v. Case No. 5D05-2271 EDUCATION FOUNDATION OF OSCEOLA, etc., et

More information

Supreme Court of Florida

Supreme Court of Florida Supreme Court of Florida No. SC03-2063 WELLS, J. CRESCENT MIAMI CENTER, LLC, Petitioner, vs. FLORIDA DEPARTMENT OF REVENUE, Respondent. [May 19, 2005] We have for review Crescent Miami Center, LLC v. Department

More information

IN THE SUPREME COURT OF FLORIDA CASE NO. L.T. CASE NO. 4D

IN THE SUPREME COURT OF FLORIDA CASE NO. L.T. CASE NO. 4D IN THE SUPREME COURT OF FLORIDA CASE NO. L.T. CASE NO. 4D04-3895 ELLER DRIVE LIMITED PARTNERSHIP, a : Florida Limited Partnership : : Respondent, : : v. : : BROWARD COUNTY, a Political : Subdivision of

More information

336 BIENNIAL REPORT OF THE ATTORNEY GENERAL

336 BIENNIAL REPORT OF THE ATTORNEY GENERAL I 1 II 336 BIENNIAL REPORT OF THE ATTORNEY GENERAL tees of the internal improvement fund. However, when the mangrove plants, or the major part thereof, have died, the said lands become upland instead of

More information

IN THE DISTRICT COURT OF APPEAL OF THE STATE OF FLORIDA FIFTH DISTRICT JULY TERM v. CASE NO. 5D

IN THE DISTRICT COURT OF APPEAL OF THE STATE OF FLORIDA FIFTH DISTRICT JULY TERM v. CASE NO. 5D IN THE DISTRICT COURT OF APPEAL OF THE STATE OF FLORIDA FIFTH DISTRICT JULY TERM 2003 RON SCHULTZ, as Property Appraiser of Citrus County, et al., Appellants, v. CASE NO. 5D02-2406 TIME WARNER ENTERTAINMENT

More information

IN THE SUPREME COURT OF FLORIDA

IN THE SUPREME COURT OF FLORIDA IN THE SUPREME COURT OF FLORIDA DR. GREGORY L. STRAND, v. Appellant, CASE NO. SC06-1894 L.T. CASE No. 2006-CA-881 ESCAMBIA COUNTY, FLORIDA, a political subdivision of the State of Florida, Appellee. /

More information

CHAPTER House Bill No. 733

CHAPTER House Bill No. 733 CHAPTER 2004-410 House Bill No. 733 An act relating to the Loxahatchee Groves Water Control District, Palm Beach County; amending chapter 99-425, Laws of Florida; amending the district s election procedures;

More information

Assembly Bill No. 489 Committee on Growth and Infrastructure CHAPTER...

Assembly Bill No. 489 Committee on Growth and Infrastructure CHAPTER... Assembly Bill No. 489 Committee on Growth and Infrastructure CHAPTER... AN ACT relating to the taxation of property; providing for the partial abatement of the ad valorem taxes imposed on property; directing

More information

13.1% over Cash Balance Brought Forward $12,877,300 Taxes Other Revenues Total Revenues and Other Financing Sources

13.1% over Cash Balance Brought Forward $12,877,300 Taxes Other Revenues Total Revenues and Other Financing Sources The proposed operating budget expenditures of the Greater Boca Raton Beach & Park District are 13.1% over last year s total operating expenditures. Millage per $1000 0.9147 mill Cash Balance Brought Forward

More information

IN THE SUPREME COURT OF THE STATE OF FLORIDA Case No. SC Respondent. / AMICUS CURIAE ON BEHALF OF RESPONDENT SMM Properties Inc.

IN THE SUPREME COURT OF THE STATE OF FLORIDA Case No. SC Respondent. / AMICUS CURIAE ON BEHALF OF RESPONDENT SMM Properties Inc. IN THE SUPREME COURT OF THE STATE OF FLORIDA Case No. SC00-1555 CITY OF NORTH LAUDERDALE, Petitioner, vs. SMM Properties Inc., et al Respondent. / AMICUS CURIAE ON BEHALF OF RESPONDENT SMM Properties Inc.,

More information

IN THE SUPREME COURT OF FLORIDA CASE NUMBER SC Lower Court Case Number 4D ELLER DRIVE LIMITED PARTNERSHIP, Petitioner, vs.

IN THE SUPREME COURT OF FLORIDA CASE NUMBER SC Lower Court Case Number 4D ELLER DRIVE LIMITED PARTNERSHIP, Petitioner, vs. IN THE SUPREME COURT OF FLORIDA CASE NUMBER SC06-2351 Lower Court Case Number 4D04-3895 ELLER DRIVE LIMITED PARTNERSHIP, Petitioner, vs. BROWARD COUNTY, a political subdivision of the STATE OF FLORIDA,

More information

PALM BEACH COUNTY BOARD OF COUNTY COMMISSIONERS AGENDA ITEM SUMMARY. September 10, 2013 [ ] Consent [X] Regular [ ] Ordinance [ ] Public Hearing

PALM BEACH COUNTY BOARD OF COUNTY COMMISSIONERS AGENDA ITEM SUMMARY. September 10, 2013 [ ] Consent [X] Regular [ ] Ordinance [ ] Public Hearing Agenda Item#: 50 \ PALM BEACH COUNTY BOARD OF COUNTY COMMISSIONERS AGENDA ITEM SUMMARY Meeting Date: Department: September 10, 2013 [ ] Consent [X] Regular [ ] Ordinance [ ] Public Hearing Department of

More information

PROPERTY; PROVIDING FOR EXPENDITURE OF REVENUE; PROVIDING FOR REIMBURSEMENT

PROPERTY; PROVIDING FOR EXPENDITURE OF REVENUE; PROVIDING FOR REIMBURSEMENT ORDINANCE NO. 12- AN ORDINANCE OF MARION COUNTY, FLORIDA ESTABLISHING THE RAINBOW PARK UNITS 1 & 2 MUNICIPAL SERVICE BENEFIT UNIT FOR ROAD MAINTENANCE; PROVIDING FOR A PURPOSE; PROVIDING FOR THE POWERS

More information

August 9, Taxation--Mortgage Registration--Instruments Subject Thereto and Exemptions Therefrom

August 9, Taxation--Mortgage Registration--Instruments Subject Thereto and Exemptions Therefrom August 9, 1983 ATTORNEY GENERAL OPINION NO. 83-119 Fred W. Johnson Labette County Counselor 1712 Broadway Parsons, Kansas 67357 Re: Taxation--Mortgage Registration--Instruments Subject Thereto and Exemptions

More information

Florida Attorney General Advisory Legal Opinion

Florida Attorney General Advisory Legal Opinion Florida Attorney General Advisory Legal Opinion Number: AGO 2012-18 Date: May 17, 2012 Subject: Value Adjustment Board member, resignation Mr. Monroe D. Kiar 6191 Southwest 45th Street Suite 6151A Davie,

More information

CHARTER OF THE TOWN OF HANOVER, N.H.

CHARTER OF THE TOWN OF HANOVER, N.H. CHARTER OF THE TOWN OF HANOVER, N.H. 1963 N.H. Laws Ch. 374, as amended Section 1. Definitions. The following terms, wherever used or referred to in this chapter, shall have the following respective meanings,

More information

ORDINANCE NO WHEREAS, in Chapter 166 Municipalities, Florida Statutes, the Florida State

ORDINANCE NO WHEREAS, in Chapter 166 Municipalities, Florida Statutes, the Florida State ORDINANCE NO. 2017- AN ORDINANCE OF THE VILLAGE OF PINECREST, FLORIDA, AMENDING CHAPTER 25, STORMWATER UTILITY, OF THE CODE OF ORDINANCES RELATING TO THE VILLAGE S STORMWATER UTILITY AND COLLECTION METHODS;

More information

City Commission Agenda Cover Memorandum

City Commission Agenda Cover Memorandum City Commission Agenda Cover Memorandum Originating Department: Mayor/Admin (MA) Meeting Type: Regular Agenda Date: 01/30/2017 Advertised: Required?: Yes No ACM#: 21226 Subject: Public Hearing and First

More information

HOUSE OF REPRESENTATIVES COMMITTEE ON LOCAL GOVERNMENT & VETERANS AFFAIRS ANALYSIS LOCAL LEGISLATION

HOUSE OF REPRESENTATIVES COMMITTEE ON LOCAL GOVERNMENT & VETERANS AFFAIRS ANALYSIS LOCAL LEGISLATION BILL #: HB 1101 HOUSE OF REPRESENTATIVES COMMITTEE ON LOCAL GOVERNMENT & VETERANS AFFAIRS ANALYSIS LOCAL LEGISLATION RELATING TO: SPONSOR(S): W. Florida Regional Library District (Escambia Co.) Representative

More information

Village of Palm Springs

Village of Palm Springs Village of Palm Springs Executive Brief AGENDA DATE: September 28, 2017 DEPARTMENT: Finance ITEM #16: Ordinance No. 2017-23 - (SECOND READING) Establish FY 2017-2018 Millage Rates - Operating & Debt Service

More information

BOARD OF COUNTY COMMISSIONERS DATE: December 16, 2014 AGENDA ITEM NO. 35. Public Hearing [t(" Consent Agenda D Regular Agenda D

BOARD OF COUNTY COMMISSIONERS DATE: December 16, 2014 AGENDA ITEM NO. 35. Public Hearing [t( Consent Agenda D Regular Agenda D BOARD OF COUNTY COMMISSIONERS DATE: December 16, 2014 AGENDA ITEM NO. 35 Consent Agenda D Regular Agenda D Public Hearing [t(" Administrator's Si nature: Subject: Proposed ordinance amending Chapter 118

More information

SEBRING AIRPORT AUTHORITY v. MCINTYRE 718 So.2d 296, 23 Fla. L. Weekly D2097 (Fla.App. 2 Dist. 1998)

SEBRING AIRPORT AUTHORITY v. MCINTYRE 718 So.2d 296, 23 Fla. L. Weekly D2097 (Fla.App. 2 Dist. 1998) SEBRING AIRPORT AUTHORITY v. MCINTYRE 718 So.2d 296, 23 Fla. L. Weekly D2097 (Fla.App. 2 Dist. 1998) THE SEBRING AIRPORT AUTHORITY; Sebring International Raceway, Inc.; and The Department of Revenue, State

More information

CITY OF. DATE: August 23, Mayor and City Council TO: Leif J. Ahnell, C.P.A., C.G.F.O. City Manager FROM:

CITY OF. DATE: August 23, Mayor and City Council TO: Leif J. Ahnell, C.P.A., C.G.F.O. City Manager FROM: CITY OF Boca Raton CITY HALL 01 WEST PALMETTO PARK ROAD BOCA RATON, FL PHONE: (1) -00 (FOR HEARING IMPAIRED) TD D: (1 ) -0 www.myboca.us DATE: August, 01 TO: Mayor and City Council FROM: Leif J. Ahnell,

More information

NOT FINAL UNTIL TIME EXPIRES TO FILE REHEARING MOTION AND, IF FILED, DETERMINED. IN THE DISTRICT COURT OF APPEAL

NOT FINAL UNTIL TIME EXPIRES TO FILE REHEARING MOTION AND, IF FILED, DETERMINED. IN THE DISTRICT COURT OF APPEAL NOT FINAL UNTIL TIME EXPIRES TO FILE REHEARING MOTION AND, IF FILED, DETERMINED. IN THE DISTRICT COURT OF APPEAL OF FLORIDA SECOND DISTRICT MIKE WELLS, as Property Appraiser of Pasco County, Appellant,

More information

IN THE CIRCUIT COURT OF THE FIRST JUDICIAL CIRCUIT IN AND FOR ESCAMBIA COUNTY, FLORIDA ORDER ON CROSS-MOTIONS FOR SUMMARY JUDGMENT

IN THE CIRCUIT COURT OF THE FIRST JUDICIAL CIRCUIT IN AND FOR ESCAMBIA COUNTY, FLORIDA ORDER ON CROSS-MOTIONS FOR SUMMARY JUDGMENT IN THE CIRCUIT COURT OF THE FIRST JUDICIAL CIRCUIT IN AND FOR ESCAMBIA COUNTY, FLORIDA ISLAND RESORTS INVESTMENTS, INC., Plaintiffs, v. CHRIS JONES, Property Appraiser for Escambia County, Florida, and

More information

IN THE SUPREME COURT OF FLORIDA. ERVIN HIGGS, as Property Appraiser of Monroe County, Florida, CASE NO. SC

IN THE SUPREME COURT OF FLORIDA. ERVIN HIGGS, as Property Appraiser of Monroe County, Florida, CASE NO. SC IN THE SUPREME COURT OF FLORIDA ERVIN HIGGS, as Property Appraiser of Monroe County, Florida, CASE NO. SC04-1808 Petitioner, Lower Tribunals: Third District Court of Appeal v. Case No.: 3D03-1508 ISLAMORADA,

More information

NC General Statutes - Chapter 153A Article 9 1

NC General Statutes - Chapter 153A Article 9 1 Article 9. Special Assessments. 153A-185. Authority to make special assessments. A county may make special assessments against benefited property within the county for all or part of the costs of: (1)

More information

NC General Statutes - Chapter 116 Article 21B 1

NC General Statutes - Chapter 116 Article 21B 1 Article 21B. The Centennial Campus, the Horace Williams Campus, and the Millenial Campuses Financing Act. 116-198.31. Purpose of Article. The purpose of this Article is to authorize the Board of Governors

More information

FLORIDA HI-LIFT v. DEPARTMENT OF REVENUE [571 So.2d 1364, 15 FLW D2967, 1990 Fla.1DCA 4762] FLORIDA HI-LIFT, Appellant,

FLORIDA HI-LIFT v. DEPARTMENT OF REVENUE [571 So.2d 1364, 15 FLW D2967, 1990 Fla.1DCA 4762] FLORIDA HI-LIFT, Appellant, FLORIDA HI-LIFT v. DEPARTMENT OF REVENUE [571 So.2d 1364, 15 FLW D2967, 1990 Fla.1DCA 4762] FLORIDA HI-LIFT, Appellant, v. DEPARTMENT OF REVENUE, Appellee. No. 89-1947. District Court of Appeal of Florida,

More information

Additional senior homestead exemption.

Additional senior homestead exemption. 02-1 02-1 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S ENROLLED CS/HJR 169 2012 Legislature 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 House Joint Resolution

More information

January 29, 1992 ATTORNEY GENERAL OPINION NO

January 29, 1992 ATTORNEY GENERAL OPINION NO ROBERT T. STEPHAN ATTORNEY GENERAL January 29, 1992 ATTORNEY GENERAL OPINION NO. 92-12 The Honorable Clyde D. Graeber State Representative, Forty-First District State Capitol, Room 502-S Topeka, Kansas

More information

City of Titusville "Gateway to Nature and Space"

City of Titusville Gateway to Nature and Space City of Titusville "Gateway to Nature and Space" Category: 10. Item: A. To: From: Subject: REPORT TO COUNCIL The Honorable Mayor and City Council Peggy Busacca, Community Development Director Ordinance

More information

The Future of Property Taxes in Florida. Amber Hughes Sr. Legislative Advocate Florida League of Cities

The Future of Property Taxes in Florida. Amber Hughes Sr. Legislative Advocate Florida League of Cities The Future of Property Taxes in Florida Amber Hughes Sr. Legislative Advocate Florida League of Cities 2017 Legislative Issues Non-homestead assessment limitation caps Recapture Implementation of Voter

More information

INTERDEPARTMENTAL M E M O R A N D U M. Preliminary Water Control District Rate Resolution

INTERDEPARTMENTAL M E M O R A N D U M. Preliminary Water Control District Rate Resolution INTERDEPARTMENTAL M E M O R A N D U M To: From: By: Chairman and Board of Supervisors North Lauderdale Water Control District Ambreen Bhatty, City Manager Mike Shields, District Administrator Steven Chapman

More information

IC Chapter 15. Public Safety Communications Systems and Computer Facilities Districts

IC Chapter 15. Public Safety Communications Systems and Computer Facilities Districts IC 36-8-15 Chapter 15. Public Safety Communications Systems and Computer Facilities Districts IC 36-8-15-1 Application of chapter Sec. 1. This chapter applies to the following counties: (1) A county having

More information

Supreme Court of Florida

Supreme Court of Florida Supreme Court of Florida PERRY, J. No. SC14-350 SCOTT MORRIS, et al., Appellant, vs. CITY OF CAPE CORAL, etc., Appellee. [May 7, 2015] This case arises from a final judgment validating the City of Cape

More information

Filed 21 August 2001) Taxation--real property appraisal--country club fees included

Filed 21 August 2001) Taxation--real property appraisal--country club fees included IN THE MATTER OF: APPEAL OF BERMUDA RUN PROPERTY OWNERS from the Decision of the Davie County Board of Equalization and Review Concerning the Valuation of Certain Real Property For Tax Year 1999 No. COA00-833

More information

IN THE SUPREME COURT OF FLORIDA

IN THE SUPREME COURT OF FLORIDA IN THE SUPREME COURT OF FLORIDA DEPARTMENT OF COMMUNITY AFFAIRS, Petitioner, CASE NO: SC03-400 FIFTH DCA NO: 5D01-3413 v. ST. JOHNS COUNTY, Respondent. / On Discretionary Review from the District Court

More information

CODING: Words stricken are deletions; words underlined are additions. hb er

CODING: Words stricken are deletions; words underlined are additions. hb er 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 An act relating to local government environmental financing; providing a short title; amending s. 212.055, F.S.; expanding the uses

More information

Agenda Item#: 5A-2. I. EXECUTIVE BRIEF

Agenda Item#: 5A-2. I. EXECUTIVE BRIEF PALM BEACH COUNTY BOARD OF COUNTY COMMISSIONERS Agenda Item#: 5A-2. AGENDA ITEM SUMMARY Meeting Date: 05/01/2007 [ ] Consent [ ] Workshop Department: Administration Submitted By: Administration Submitted

More information

CHAPTER Committee Substitute for Committee Substitute for House Bill No. 447

CHAPTER Committee Substitute for Committee Substitute for House Bill No. 447 CHAPTER 2016-225 Committee Substitute for Committee Substitute for House Bill No. 447 An act relating to local government environmental financing; providing a short title; amending s. 212.055, F.S.; expanding

More information

TANGIBLE PERSONAL PROPERTY TAXATION

TANGIBLE PERSONAL PROPERTY TAXATION BIENNIAL REPORT OF THE ATTORNEY GENERAL 265 TANGIBLE PERSONAL PROPERTY TAXATION December 28, 1953.-053-339. ASSESSMENT AND TAXATION-RACE HORSES NONRESIDENT OWNERS QUESTION: Where the nonresident owner

More information

APPLICATION INSTRUCTIONS ECONOMIC DEVELOPMENT AD VALOREM TAX EXEMPTION PROGRAM

APPLICATION INSTRUCTIONS ECONOMIC DEVELOPMENT AD VALOREM TAX EXEMPTION PROGRAM Community Development 900 E. Strawbridge Ave Melbourne, FL 32901 Telephone: (321) 608-7500 Email:P&Z@melbourneflorida.org Economic Development Ad Valorem Tax Exemption Program APPLICATION INSTRUCTIONS

More information

S 2613 S T A T E O F R H O D E I S L A N D

S 2613 S T A T E O F R H O D E I S L A N D LC00 01 -- S 1 S T A T E O F R H O D E I S L A N D IN GENERAL ASSEMBLY JANUARY SESSION, A.D. 01 A N A C T RELATING TO TAXATION -- REAL ESTATE CONVEYANCE Introduced By: Senator Gayle L. Goldin Date Introduced:

More information

CHAPTER Senate Bill No. 2222

CHAPTER Senate Bill No. 2222 CHAPTER 98-167 Senate Bill No. 2222 An act relating to taxation; amending s. 197.122, F.S.; specifying the time within which property appraisers may correct a material mistake of fact in an appraisal;

More information

QUESTION: Whether Taxpayer must collect tax on payments by Taxpayer s owners to Taxpayer.

QUESTION: Whether Taxpayer must collect tax on payments by Taxpayer s owners to Taxpayer. TAA 09A-048 - Septmeber 29, 2009 SUMMARY QUESTION: Whether Taxpayer must collect tax on payments by Taxpayer s owners to Taxpayer. ANSWER: Yes. Arrangement with Taxpayer and occupying related party was

More information

SUMTER COUNTY, FLORIDA FIRE RESCUE SERVICES ASSESSMENT ANNUAL ASSESSMENT RATE RESOLUTION THE VILLAGES FIRE DISTRICT

SUMTER COUNTY, FLORIDA FIRE RESCUE SERVICES ASSESSMENT ANNUAL ASSESSMENT RATE RESOLUTION THE VILLAGES FIRE DISTRICT SUMTER COUNTY, FLORIDA FIRE RESCUE SERVICES ASSESSMENT ANNUAL ASSESSMENT RATE RESOLUTION THE VILLAGES FIRE DISTRICT ADOPTED: AUGUST 23, 2011 TABLE OF CONTENTS PAGE SECTION 1. AUTHORITY.... 3 SECTION 2.

More information

IN THE SUPREME COURT OF FLORIDA

IN THE SUPREME COURT OF FLORIDA DAVID M. POMERANCE and RICHARD C. POMERANCE, Petitioners, IN THE SUPREME COURT OF FLORIDA vs. CASE NUMBER: SC00-912 Lower Tribunal No. 5D98-2504 HOMOSASSA SPECIAL WATER DISTRICT, a political subdivision

More information

CHAPTER House Bill No. 711

CHAPTER House Bill No. 711 CHAPTER 2004-409 House Bill No. 711 An act relating to the St. Lucie County Erosion District; providing for codification of special laws relating to the district; amending, codifying, reenacting, and repealing

More information

Understanding Mississippi Property Taxes

Understanding Mississippi Property Taxes Understanding Mississippi Property Taxes Property tax revenues are a vital component of the budgets of Mississippi s local governments. Property tax revenues allow these governments to provide important

More information

A Model Ordinance Establishing a Local Government Tax Deferral Program for Recreational and Commercial Working Waterfront Properties

A Model Ordinance Establishing a Local Government Tax Deferral Program for Recreational and Commercial Working Waterfront Properties A Model Ordinance Establishing a Local Government Tax Deferral Program for Recreational and Commercial Working Waterfront Properties Submitted to Waterfronts Florida Partnership Program State of Florida

More information

IN THE SUPREME COURT OF FLORIDA. ERVIN A. HIGGS, as Property Appraiser of Monroe County, Florida, CASE NO. SC

IN THE SUPREME COURT OF FLORIDA. ERVIN A. HIGGS, as Property Appraiser of Monroe County, Florida, CASE NO. SC IN THE SUPREME COURT OF FLORIDA ERVIN A. HIGGS, as Property Appraiser of Monroe County, Florida, CASE NO. SC08-2389 Petitioner, Lower Tribunals: Third District Court of Appeal v. Case No.: 3D08-564 WILLIAM

More information

CONSERVATION AND PRESERVATION EASEMENTS ACT Act of Jun. 22, 2001, P.L. 390, No. 29 AN ACT Providing for the creation, conveyance, acceptance,

CONSERVATION AND PRESERVATION EASEMENTS ACT Act of Jun. 22, 2001, P.L. 390, No. 29 AN ACT Providing for the creation, conveyance, acceptance, CONSERVATION AND PRESERVATION EASEMENTS ACT Act of Jun. 22, 2001, P.L. 390, No. 29 AN ACT Cl. 68 Providing for the creation, conveyance, acceptance, duration and validity of conservation and preservation

More information

5' PROVIDING THAT THE NORTHEAST HERNAmO

5' PROVIDING THAT THE NORTHEAST HERNAmO ORDINAIVCE NO. 95-11 AN ORDINANCE OF HERNANDO COUNTY, FLORIDA, 5' PROVIDING THAT THE NORTHEAST HERNAmO COUNTY FIRE PROTECTION DISTRICT ORDINANCE NO. 91-40, HERNANDO COUNTY, FLORIDA, BE AMENDED BY ELIMINATING

More information

ARIZONA TAX COURT TX /18/2006 HONORABLE MARK W. ARMSTRONG

ARIZONA TAX COURT TX /18/2006 HONORABLE MARK W. ARMSTRONG HONORABLE MARK W. ARMSTRONG CLERK OF THE COURT L. Slaughter Deputy FILED: CAMELBACK ESPLANADE ASSOCIATION, THE JIM L WRIGHT v. MARICOPA COUNTY JERRY A FRIES PAUL J MOONEY PAUL MOORE UNDER ADVISEMENT RULING

More information

MARION COUNTY, FLORIDA LAKE TROPICANA RANCHETTES (PHASE I) RE-ASSESSMENT IMPROVEMENT AREA INITIAL ASSESSMENT RESOLUTION

MARION COUNTY, FLORIDA LAKE TROPICANA RANCHETTES (PHASE I) RE-ASSESSMENT IMPROVEMENT AREA INITIAL ASSESSMENT RESOLUTION MARION COUNTY, FLORIDA LAKE TROPICANA RANCHETTES (PHASE I) RE-ASSESSMENT IMPROVEMENT AREA INITIAL ASSESSMENT RESOLUTION ADOPTED JULY 20, 2010 TABLE OF CONTENTS PAGE ARTICLE I DEFINITIONS AND CONSTRUCTION

More information

ORDINANCE 93-7 "EDUCATIONAL FACILITIES IMPACT FEE ORDINANCE"

ORDINANCE 93-7 EDUCATIONAL FACILITIES IMPACT FEE ORDINANCE ORDINANCE 93-7 "EDUCATIONAL FACILITIES IMPACT FEE ORDINANCE" AN ORDINANCE RELATING TO THE REGULATION OF THE USE AND DEVELOPMENT OF LAND IN HERNANDO COUNTY, FLORIDA; IMPOSING AN IMPACT FEE ON LAND DEVELOPMENT

More information

IN THE SUPREME COURT OF FLORIDA ON DISCRETIONARY REVIEW OF A DECISION OF THE DISTRICT COURT OF APPEAL, FIFTH DISTRICT OF FLORIDA

IN THE SUPREME COURT OF FLORIDA ON DISCRETIONARY REVIEW OF A DECISION OF THE DISTRICT COURT OF APPEAL, FIFTH DISTRICT OF FLORIDA IN THE SUPREME COURT OF FLORIDA Alvin Mazourek, as Property Appraiser of Hernando County, Petitioner, CASE NO. SC01-663 v. Wal-Mart Stores, Inc., Respondent. / ON DISCRETIONARY REVIEW OF A DECISION OF

More information

ORDINANCE NO BE IT ENACTED BY THE CITY COUNCIL OF THE CITY OF OVIEDO, FLORIDA, AS FOLLOWS:

ORDINANCE NO BE IT ENACTED BY THE CITY COUNCIL OF THE CITY OF OVIEDO, FLORIDA, AS FOLLOWS: ORDINANCE NO. 1618 AN ORDINANCE OF THE CITY OF OVIEDO, FLORIDA, ESTABLISHING AN ECONOMIC DEVELOPMENT AD VALOREM TAX EXEMPTION FROM CERTAIN AD VALOREM TAXATION FOR OVIEDO MEDICAL CENTER, LLC, AN AFFILIATE

More information

EXTRACTS FROM MINUTES OF MEETING OF THE BOARD OF TRUSTEES OF THE VILLAGE OF MAMARONECK, COUNTY OF WESTCHESTER, STATE OF NEW YORK

EXTRACTS FROM MINUTES OF MEETING OF THE BOARD OF TRUSTEES OF THE VILLAGE OF MAMARONECK, COUNTY OF WESTCHESTER, STATE OF NEW YORK EXTRACTS FROM MINUTES OF MEETING OF THE BOARD OF TRUSTEES OF THE VILLAGE OF MAMARONECK, COUNTY OF WESTCHESTER, STATE OF NEW YORK (Refunding Bond Resolution, 2019) A regular meeting of the Board of Trustees

More information

IN THE SUPREME COURT OF FLORIDA. Vs. Case No. SC L.T. CASE NO: CA (Core)

IN THE SUPREME COURT OF FLORIDA. Vs. Case No. SC L.T. CASE NO: CA (Core) IN THE SUPREME COURT OF FLORIDA BAY COUNTY, Appellant, Vs. Case No. SC07-1572 L.T. CASE NO: 07-1771CA (Core) TOWN OF CEDAR GROVE, CEDAR GROVE COMMUNITY REDEVELOPMENT AGENCY, and STATE OF FLORIDA, ET AL.,

More information

IN THE FLORIDA SUPREME COURT CASE NO

IN THE FLORIDA SUPREME COURT CASE NO IN THE FLORIDA SUPREME COURT CASE NO. 07-1400 CITY OF PARKER, FLORIDA, and CITY OF PARKER COMMUNITY REDEVELOPMENT AGENCY, L. T. Case No.: 07-000889-CA Appellants, vs. STATE OF FLORIDA, et. al, BOND VALIDATION

More information

Supreme Court of Florida. James A. ZINGALE, Petitioner, v. Robert O. POWELL, et al., Respondents. No. SC So.2d 277

Supreme Court of Florida. James A. ZINGALE, Petitioner, v. Robert O. POWELL, et al., Respondents. No. SC So.2d 277 Supreme Court of Florida. James A. ZINGALE, Petitioner, v. Robert O. POWELL, et al., Respondents. No. SC03-1270. 885 So.2d 277 Sept. 15, 2004. Rehearing Denied Oct. 21, 2004. Background: Homeowners filed

More information

Filing # E-Filed 09/28/ :42:23 PM

Filing # E-Filed 09/28/ :42:23 PM Filing # 62157822 E-Filed 09/28/2017 04:42:23 PM IN THE CIRCUIT COURT OF THE 2ND JUDICIAL CIRCUIT IN AND FOR LEON COUNTY, FLORIDA SCHOOL BOARD OF PALM BEACH COUNTY, Case No. Plaintiff, v. FLORIDA STATE

More information

O~1463 ORDINANCE NO AN ORDINANCE CREATING A MUNICIPAL SERVICE BENEFIT UNIT TO

O~1463 ORDINANCE NO AN ORDINANCE CREATING A MUNICIPAL SERVICE BENEFIT UNIT TO FilE D J 25 PH '92 O~1463 ORDINANCE NO. 92-18 92 DEC 29 PH 4: 24 AN ORDINANCE CREATING A MUNICIPAL SERVICE BENEFIT UNIT TO SE_TiIro8R SUl'ErHE "WEEKI WACHEE WOODLANDS, UNIT I, STREET LIGHTING MUNICIPAL

More information

Supreme Court of Florida. James A. ZINGALE, Petitioner, Robert O. POWELL, et al., Respondents. No. SC Sept. 15, 2004.

Supreme Court of Florida. James A. ZINGALE, Petitioner, Robert O. POWELL, et al., Respondents. No. SC Sept. 15, 2004. ZINGALE v. POWELL, 885 So.2d 277, 29 Fla. L. Weekly S484 (Fla. 2004) Supreme Court of Florida. James A. ZINGALE, Petitioner, v. Robert O. POWELL, et al., Respondents. No. SC03-1270. Sept. 15, 2004. Rehearing

More information

Analysis Prepared by David L. Sjoquist and Robert J. Eger III

Analysis Prepared by David L. Sjoquist and Robert J. Eger III GEORGIA STATE UNIVERSITY ANDREW YOUNG SCHOOL OF POLICY STUDIES FISCAL RESEARCH CENTER DECEMBER 1, 2006 SUBJECT: Estimated Effects of Population Growth on Atlanta Public School s Revenue and Expenditures

More information

IC Chapter 10. Leasing and Lease-Purchasing Structures

IC Chapter 10. Leasing and Lease-Purchasing Structures IC 36-1-10 Chapter 10. Leasing and Lease-Purchasing Structures IC 36-1-10-1 Application of chapter Sec. 1. (a) Except as provided in subsection (b), this chapter applies to: (1) political subdivisions

More information

CASE NO. 1D Elliott Messer and Thomas M. Findley of Messer, Caparello & Self, P.A., Tallahassee, for Appellants.

CASE NO. 1D Elliott Messer and Thomas M. Findley of Messer, Caparello & Self, P.A., Tallahassee, for Appellants. IN THE DISTRICT COURT OF APPEAL FIRST DISTRICT, STATE OF FLORIDA CHRIS JONES, PROPERTY APPRAISER FOR ESCAMBIA COUNTY, FLORIDA and JANET HOLLEY, TAX COLLECTOR FOR ESCAMBIA COUNTY, FLORIDA, NOT FINAL UNTIL

More information

SUMTER COUNTY BOARD OF COMMISSIONERS EXECUTIVE SUMMARY. Managing Division / Dept: Office of Management & Budget

SUMTER COUNTY BOARD OF COMMISSIONERS EXECUTIVE SUMMARY. Managing Division / Dept: Office of Management & Budget SUMTER COUNTY BOARD OF COMMISSIONERS EXECUTIVE SUMMARY SUBJECT: Public Hearing - Annual Assessment Resolution and Establishment of Fees for the Sumter County Fire District (MSBU). REQUESTED ACTION: Staff

More information

OPN Sep 29, Honorable Ernie Mastroianni Duval County Property Appraiser 231 East Forsyth Street Suite 270 Jacksonville, Florida 32202

OPN Sep 29, Honorable Ernie Mastroianni Duval County Property Appraiser 231 East Forsyth Street Suite 270 Jacksonville, Florida 32202 OPN 98-0015 Sep 29, 1998 Honorable Ernie Mastroianni Duval County Property Appraiser 231 East Forsyth Street Suite 270 Jacksonville, Florida 32202 Re: Tangible Personal Property; Equipment on Trucks; Designation

More information

CHAPTER House Bill No. 1453

CHAPTER House Bill No. 1453 CHAPTER 2004-451 House Bill No. 1453 An act relating to the North Sumter County Hospital District; providing a popular name; providing district purpose; providing district boundaries; providing for a board

More information

IN THE SUPREME COURT OF FLORIDA TALLAHASSEE, FLORIDA

IN THE SUPREME COURT OF FLORIDA TALLAHASSEE, FLORIDA IN THE SUPREME COURT OF FLORIDA TALLAHASSEE, FLORIDA ROB TURNER, as Hillsborough County Property Appraiser, Petitioner, vs. Case No. SC08-540 FLORIDA STATE FAIR AUTHORITY, Respondent. / RESPONDENT S ANSWER

More information

IN THE SUPREME COURT OF FLORIDA. Appellant, Lower Tribunal Case No. vs. 06 CA

IN THE SUPREME COURT OF FLORIDA. Appellant, Lower Tribunal Case No. vs. 06 CA IN THE SUPREME COURT OF FLORIDA SCOTT ELLIS, in his capacity as CLERK OF THE BREVARD COUNTY CIRCUIT COURT, Case No.: SC06-1091 Appellant, Lower Tribunal Case No. vs. 06 CA 0033074 BREVARD COUNTY, FLORIDA,

More information

AN ORDINANCE AMENDING AND SUPPLEMENTING THE REVISED GENERAL ORDINANCES OF THE CITY OF BAYONNE THE, CHAPTER 33 PLANNING AND DEVELOPMENT REGULATIONS

AN ORDINANCE AMENDING AND SUPPLEMENTING THE REVISED GENERAL ORDINANCES OF THE CITY OF BAYONNE THE, CHAPTER 33 PLANNING AND DEVELOPMENT REGULATIONS AN ORDINANCE AMENDING AND SUPPLEMENTING THE REVISED GENERAL ORDINANCES OF THE CITY OF BAYONNE THE, CHAPTER 33 PLANNING AND DEVELOPMENT REGULATIONS WHEREAS, pursuant to N.J.S.A. 40:48-2, the Legislature

More information

ORDINANCE NO

ORDINANCE NO ORDINANCE NO. 2008-26 AN ORDINANCE CREATING A MUNICIPAL SERVICE BENEFIT UNIT TO BE KNOWN AS THE "FLOCK AVENUE ROAD PAVING MUNICIPAL SERVICE BENEFIT UNIT"; PROVIDING FOR THE PURPOSE OF THE UNIT; PROVIDING

More information

FINANCE DEPARTMENT M E M O R A N D U M

FINANCE DEPARTMENT M E M O R A N D U M FINANCE DEPARTMENT M E M O R A N D U M TO: FROM: BY: Honorable Mayor and City Commission Ambreen Bhatty, City Manager Steven Chapman II, Finance Director DATE: June 25, 2013 SUBJECT: Solid Waste Assessment

More information

Capital Revenue Projections Presented to the Finance Committee May 31, 2008

Capital Revenue Projections Presented to the Finance Committee May 31, 2008 Capital Revenue Projections Presented to the Finance Committee May 31, 2008 Millage Growth as of June 4, 2008 The FY 2008 Five Year Plan was based on growth of 4.5% per year. The state projection for the

More information

CHAPTER Senate Bill No. 4-D

CHAPTER Senate Bill No. 4-D CHAPTER 2007-339 Senate Bill No. 4-D An act relating to ad valorem taxation; authorizing the Department of Revenue to adopt emergency rules; providing for application and renewal thereof; requiring the

More information

Mississippi Condo Statutes

Mississippi Condo Statutes Mississippi Condo Statutes West's Annotated Mississippi Code Title 89. Real and Personal Property Chapter 9. Condominiums 89-9-1. Short title This chapter shall be known and may be cited as the "Mississippi

More information

IN THE SUPREME COURT OF FLORIDA CASE NO.: SCO Petitioner, vs. WAL-MART STORES, INC., Respondents.

IN THE SUPREME COURT OF FLORIDA CASE NO.: SCO Petitioner, vs. WAL-MART STORES, INC., Respondents. IN THE SUPREME COURT OF FLORIDA CASE NO.: SCO01-663 ALVIN MAZOUREK, as Property Appraiser of Hernando County, Florida Petitioner, vs. WAL-MART STORES, INC., Respondents. ON REVIEW FROM THE FIFTH DISTRICT

More information

IN THE SUPREME COURT OF FLORIDA

IN THE SUPREME COURT OF FLORIDA IN THE SUPREME COURT OF FLORIDA LEWIS Y. and BETTY T. WARD, et al., Petitioner, v. GREGORY S. BROWN, Property Appraiser of Santa Rosa County, et al., Case Nos. SC05-1765, SC05-1766 1st DCA Case No. 1D04-1629

More information

OPINION BY: [*1] DANIEL E. LUNGREN, Attorney General (ANTHONY S. Da VIGO, Deputy Attorney General)

OPINION BY: [*1] DANIEL E. LUNGREN, Attorney General (ANTHONY S. Da VIGO, Deputy Attorney General) OFFICE OF THE ATTORNEY GENERAL OF CALIFORNIA No. 94 304 77 Op. Atty Gen. Cal. 185 July 21, 1994 OPINION BY: [*1] DANIEL E. LUNGREN, Attorney General (ANTHONY S. Da VIGO, Deputy Attorney General) OPINION:

More information

Report and Recommendations of the Chelsea City Study Committee

Report and Recommendations of the Chelsea City Study Committee Report and Recommendations of the Chelsea City Study Committee To the Honorable The Village President and Trustees The Village of Chelsea, Michigan Preamble By resolution dated June 9 1992 the Chelsea

More information

Alfredo Riverol, CPA, Cr.FA, CGFM, CGMA, Chief Financial Officer. July 19, 2016 Agenda Item: ~; Tentative Millage Rate for FY

Alfredo Riverol, CPA, Cr.FA, CGFM, CGMA, Chief Financial Officer. July 19, 2016 Agenda Item: ~; Tentative Millage Rate for FY THE CITY OF PLEASANT I.IVING CITY OF SOUTH MIAMI OFFICE OF THE CITY MANAGER INTER-OFFICE MEMORANDUM To: From: Copy: Date: Subject: Request: The Honorable Mayor & Members of the City Commission Steven Alexander,

More information

ORDINANCE AN ORDINANCE TO AMEND SPRING HILL MUNICIPAL CODE, CHAPTER 5, IMPACT FEE-PURPOSES AND ADMINISTRATION

ORDINANCE AN ORDINANCE TO AMEND SPRING HILL MUNICIPAL CODE, CHAPTER 5, IMPACT FEE-PURPOSES AND ADMINISTRATION ORDINANCE 15-04 AN ORDINANCE TO AMEND SPRING HILL MUNICIPAL CODE, CHAPTER 5, IMPACT FEE-PURPOSES AND ADMINISTRATION WHEREAS, the Board of Mayor and Aldermen for the City of Spring Hill may, pursuant to

More information

CITY OF CORAL GABLES, FLORIDA FIRE PROTECTION ASSESSMENT ORDINANCE FIRST READING JULY 29, 2009

CITY OF CORAL GABLES, FLORIDA FIRE PROTECTION ASSESSMENT ORDINANCE FIRST READING JULY 29, 2009 CITY OF CORAL GABLES, FLORIDA FIRE PROTECTION ASSESSMENT ORDINANCE FIRST READING JULY 29, 2009 SECOND READING AUGUST 25, 2009 TABLE OF CONTENTS PAGE ARTICLE I INTRODUCTION SECTION 1.01. DEFINITIONS....

More information

SERVICE PLAN FOR RIVER VALLEY VILLAGE METROPOLITAN DISTRICT[S] CITY OF THORNTON, COLORADO. Prepared [NAME OF PERSON OR ENTITY] [ADDRESS] [ADDRESS]

SERVICE PLAN FOR RIVER VALLEY VILLAGE METROPOLITAN DISTRICT[S] CITY OF THORNTON, COLORADO. Prepared [NAME OF PERSON OR ENTITY] [ADDRESS] [ADDRESS] 2007 Thornton model service plan UPDATED August 2009 SERVICE PLAN FOR RIVER VALLEY VILLAGE METROPOLITAN DISTRICT[S] CITY OF THORNTON, COLORADO Prepared by [NAME OF PERSON OR ENTITY] [ADDRESS] [ADDRESS]

More information

Legal Opinion Regarding Tax Collector and Property Appraiser's Ministerial Duties per Section , Fla. Stat.

Legal Opinion Regarding Tax Collector and Property Appraiser's Ministerial Duties per Section , Fla. Stat. CAO 2015-094 To: From: RE: Jorge Martinez Esteve Craig E. Leen, City Attorney for the City of Coral Gables ( L Legal Opinion Regarding Tax Collector and Property Appraiser's Ministerial Duties per Section

More information

Frequently Asked Questions Regarding Community Development Districts

Frequently Asked Questions Regarding Community Development Districts Frequently Asked Questions Regarding Community Development Districts The following information briefly answers the most commonly asked questions regarding the establishment, governance, and powers of Community

More information