Florida Senate - 2007 SB 574
By Senator Bennett
21-458-07
1 A bill to be entitled
2 An act relating to district school taxation;
3 amending ss. 200.065 and 1011.71, F.S.;
4 expanding authorized uses of revenues from a
5 specified levy of school board millage to
6 include payment of premiums for property and
7 casualty insurance necessary to insure school
8 district educational plants; limiting the uses
9 of operating funds made available through such
10 expenditures of those revenues; deleting an
11 obsolete provision; providing an effective
12 date.
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14 Be It Enacted by the Legislature of the State of Florida:
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16 Section 1. Paragraph (a) of subsection (9) of section
17 200.065, Florida Statutes, is amended to read:
18 200.065 Method of fixing millage.--
19 (9)(a) In addition to the notice required in
20 subsection (3), a district school board shall publish a second
21 notice of intent to levy additional taxes under s. 1011.71(2).
22 Such notice shall specify the projects or number of school
23 buses anticipated to be funded by such additional taxes and
24 shall be published in the size, within the time periods,
25 adjacent to, and in substantial conformity with the
26 advertisement required under subsection (3). The projects
27 shall be listed in priority within each category as follows:
28 construction and remodeling; maintenance, renovation, and
29 repair; motor vehicle purchases; new and replacement
30 equipment; payments for educational facilities and sites due
31 under a lease-purchase agreement; payments for renting and
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1 leasing educational facilities and sites; payments of loans
2 approved pursuant to ss. 1011.14 and 1011.15; payment of costs
3 of compliance with environmental statutes and regulations;
4 payment of costs of leasing relocatable educational
5 facilities; and payments to private entities to offset the
6 cost of school buses pursuant to s. 1011.71(2)(i); and payment
7 of premiums for property and casualty insurance necessary to
8 insure the educational plants of the school district. The
9 additional notice shall be in the following form, except that
10 if the district school board is proposing to levy the same
11 millage under s. 1011.71(2) which it levied in the prior year,
12 the words "continue to" shall be inserted before the word
13 "impose" in the first sentence, and except that the second
14 sentence of the second paragraph shall be deleted if the
15 district is advertising pursuant to paragraph (3)(e):
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17 NOTICE OF TAX FOR SCHOOL
18 CAPITAL OUTLAY
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20 The ...(name of school district)... will soon consider
21 a measure to impose a ...(number)... mill property tax for the
22 capital outlay projects listed herein.
23 This tax is in addition to the school board's proposed
24 tax of ...(number)... mills for operating expenses and is
25 proposed solely at the discretion of the school board. THE
26 PROPOSED COMBINED SCHOOL BOARD TAX INCREASE FOR BOTH OPERATING
27 EXPENSES AND CAPITAL OUTLAY IS SHOWN IN THE ADJACENT NOTICE.
28 The capital outlay tax will generate approximately
29 $...(amount)..., to be used for the following projects:
30
31 ...(list of capital outlay projects)...
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Florida Senate - 2007 SB 574
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2 All concerned citizens are invited to a public hearing
3 to be held on ...(date and time)... at ...(meeting place)....
4 A DECISION on the proposed CAPITAL OUTLAY TAXES will be
5 made at this hearing.
6 Section 2. Paragraph (j) is added to subsection (2) of
7 section 1011.71, Florida Statutes, and paragraph (a) of
8 subsection (5) of that section is amended, to read:
9 1011.71 District school tax.--
10 (2) In addition to the maximum millage levy as
11 provided in subsection (1), each school board may levy not
12 more than 2 mills against the taxable value for school
13 purposes for district schools, including charter schools at
14 the discretion of the school board, to fund:
15 (j) Payment of premiums for property and casualty
16 insurance necessary to insure the educational plants of the
17 school district.
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19 Violations of these expenditure provisions shall result in an
20 equal dollar reduction in the Florida Education Finance
21 Program (FEFP) funds for the violating district in the fiscal
22 year following the audit citation.
23 (5)(a) It is the intent of the Legislature that, by
24 July 1, 2003, revenue generated by the millage levy authorized
25 by subsection (2) should be used only for the costs of
26 construction, renovation, remodeling, maintenance, and repair
27 of the educational plant; for the purchase, lease, or
28 lease-purchase of equipment, educational plants, and
29 construction materials directly related to the delivery of
30 student instruction; for the rental or lease of existing
31 buildings, or space within existing buildings, originally
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Florida Senate - 2007 SB 574
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1 constructed or used for purposes other than education, for
2 conversion to use as educational facilities; for property and
3 casualty insurance premiums necessary to insure the
4 educational plants of the school district; for the opening day
5 collection for the library media center of a new school; for
6 the purchase, lease-purchase, or lease of school buses or the
7 payment to a private entity to offset the cost of school buses
8 pursuant to paragraph (2)(i); and for servicing of payments
9 related to certificates of participation issued for any
10 purpose prior to the effective date of this act. Costs
11 associated with the lease-purchase of equipment, educational
12 plants, and school buses may include the issuance of
13 certificates of participation on or after the effective date
14 of this act and the servicing of payments related to
15 certificates so issued. For purposes of this section,
16 "maintenance and repair" is defined in s. 1013.01. Operating
17 revenues that are made available through the payment of
18 property and casualty insurance premiums from revenues
19 generated under this subsection or subsection (2) may be
20 expended only for nonrecurring operational expenditures of the
21 school district.
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23 A district that violates these expenditure restrictions shall
24 have an equal dollar reduction in funds appropriated to the
25 district under s. 1011.62 in the fiscal year following the
26 audit citation. The expenditure restrictions do not apply to
27 any school district that certifies to the Commissioner of
28 Education that all of the district's instructional space needs
29 for the next 5 years can be met from capital outlay sources
30 that the district reasonably expects to receive during the
31 next 5 years or from alternative scheduling or construction,
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1 leasing, rezoning, or technological methodologies that exhibit
2 sound management.
3 Section 3. This act shall take effect July 1, 2007.
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6 SENATE SUMMARY
7 Expands the authorized uses of revenues from a specified
levy of school board millage to include the payment of
8 premiums for property and casualty insurance necessary to
insure school district educational plants. Requires that
9 the operating funds made available through such
expenditures of those revenues be used only for
10 nonrecurring operational expenditures of the school
district.
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