Chapter 200 — Chapter 200
14 sections in this chapter.
Fla. Stat. § 200.001 Millages; definitions and general provisions
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(1) County millages shall be composed of four categories of millage rates, as follows:(a) General county millage, which shall be that nonvoted millage rate set by the governing body of the county.(b) County debt service millage, which shall be that millage rate necessary to raise…
Fla. Stat. § 200.011 Duty of county commissioners and school board in setting rate of taxation
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(1) The county commissioners shall determine the amount to be raised for all county purposes, except for county school purposes, and shall enter upon their minutes the rates to be levied for each fund respectively, together with the rates certified to be levied by the board of co…
Fla. Stat. § 200.065 Method of fixing millage
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(1) Upon completion of the assessment of all property pursuant to s. 193.023, the property appraiser shall certify to each taxing authority the taxable value within the jurisdiction of the taxing authority. This certification shall include a copy of the statement required to be s…
Fla. Stat. § 200.066 Newly created tax units
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Ad valorem taxes of newly created municipalities or special districts shall be initially imposed no earlier than the January 1 subsequent to the creation or establishment of the municipality or district. The creation by a county of a municipal service taxing unit under s. 125.01 …
Fla. Stat. § 200.068 Certification of compliance with this chapter
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Not later than 30 days following adoption of an ordinance or resolution establishing a property tax levy, each taxing authority shall certify compliance with the provisions of this chapter to the Department of Revenue. In addition to a statement of compliance, such certification …
Fla. Stat. § 200.069 Notice of proposed property taxes and non-ad valorem assessments
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Pursuant to s. 200.065(2)(b), the property appraiser, in the name of the taxing authorities and local governing boards levying non-ad valorem assessments within his or her jurisdiction and at the expense of the county, shall prepare and deliver by first-class mail to each taxpaye…
Fla. Stat. § 200.071 Limitation of millage; counties
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(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.(2) The board of county commissioners shall, in the event the sum of the proposed mil…
Fla. Stat. § 200.081 Millage limitation; municipalities
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No municipality shall levy ad valorem taxes against real property and tangible personal property in excess of 10 mills, except for voted levies.
Fla. Stat. § 200.091 Referendum to increase millage
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The millage authorized to be levied in s. 200.071 for county purposes, including dependent districts therein, may be increased for periods not exceeding 2 years, provided such levy has been approved by majority vote of the qualified electors in the county or district voting in a …
Fla. Stat. § 200.101 Referendum for millage in excess of limits
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The qualified electors of a municipality may, by majority vote at a general election, as defined in s. 97.021, increase millage above those limits imposed by s. 200.081 in a referendum called for such purpose by the governing body of the municipality, but the period of such incre…
Fla. Stat. § 200.141 Millage following consolidation of city and county functions
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Those cities or counties which now or hereafter provide both municipal and county services as authorized under ss. 9-11 and 24, Art. VIII of the State Constitution of 1885, as preserved by s. (6)(e), Art. VIII of the State Constitution, shall have the right to levy for county, di…
Fla. Stat. § 200.151 Millage to replace lost revenue
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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. In the event any municipa…
Fla. Stat. § 200.171 Mandamus to levy tax; limitations
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In any suit brought in any court of this state seeking to compel the levy of any tax for the payment of any bonds, coupons or other evidences of indebtedness, or to establish a sinking fund for their ultimate redemption at maturity, the peremptory writ, if issued by the court, sh…
Fla. Stat. § 200.181 Bond payments; tax levies; restrictions
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(1) None of the provisions of this chapter or of any other law, whether general, special or local or of the charter of any municipality or county, shall limit or restrict the rate or the amount of the ad valorem taxes levied for the payment of the principal of and the interest on…