Bill Text: FL S1130 | 2022 | Regular Session | Introduced

---

Bill Title: Tax Collector Budgets

Spectrum: Partisan Bill (Republican 1-0)

Status: (Failed) 2022-03-14 - Died in Community Affairs [S1130 Detail]

Download: Florida-2022-S1130-Introduced.html

---

       Florida Senate - 2022                                    SB 1130
       
       
        
       By Senator Brodeur
       
       
       
       
       
       9-00946-22                                            20221130__
    1                        A bill to be entitled                      
    2         An act relating to tax collector budgets; amending s.
    3         195.087, F.S.; revising the annual deadline by which a
    4         tax collector must submit a budget to the Department
    5         of Revenue for approval; authorizing boards of county
    6         commissioners to submit feedback to the department
    7         within a specified timeframe; requiring the department
    8         to take into account such feedback; requiring the
    9         department to send copies of its certifications of tax
   10         collector budgets to boards of county commissioners;
   11         requiring the department to respond in writing to
   12         feedback from boards of county commissioners;
   13         requiring tax collectors to send copies of revised
   14         budgets to boards of county commissioners; requiring
   15         the department to send approvals of revised budgets to
   16         tax collectors and boards of county commissioners;
   17         deleting an obsolete provision; making technical
   18         changes; reenacting s. 197.332(2), relating to duties
   19         of tax collectors and branch offices, to incorporate
   20         the amendments made by this act to s. 195.087, F.S, in
   21         a reference thereto; providing an effective date.
   22          
   23  Be It Enacted by the Legislature of the State of Florida:
   24  
   25         Section 1. Subsection (2) of section 195.087, Florida
   26  Statutes, is amended to read:
   27         195.087 Budget and related matters of property appraisers
   28  and tax collectors to submit budgets to Department of Revenue.—
   29         (2) On or before June August 1 of each year, each tax
   30  collector, regardless of the form of county government, shall
   31  submit to the Department of Revenue a budget for the operation
   32  of the tax collector’s office for the ensuing fiscal year, in
   33  the manner and form prescribed by the department. A copy of such
   34  budget must shall be provided furnished at the same time to the
   35  board of county commissioners, which may review and provide
   36  comments on and objections to the budget to the department
   37  within 30 days after receiving the copy of the budget. After the
   38  end of the 30-day period, the department shall examine the
   39  budget, taking into account the comments and objections of the
   40  board of county commissioners. and, If the department finds the
   41  budget it is found adequate to carry on the work of the tax
   42  collector, it must shall approve the budget, and certify it back
   43  to the tax collector, and send a copy of the certification to
   44  the board of county commissioners. If the department finds the
   45  budget inadequate or excessive, it must shall return such budget
   46  to the tax collector, together with its ruling on the budget
   47  thereon. The department shall respond in writing to all comments
   48  and objections by the board of county commissioners regardless
   49  of whether the proposed budget is approved. If the budget is not
   50  approved, the tax collector must shall revise the budget as
   51  required and resubmit it to the department and send a copy of
   52  the revised budget to the board of county commissioners. After
   53  the final approval of the budget by the department, a copy of
   54  which must be provided to the tax collector and the board of
   55  county commissioners, a there shall be no reduction or increase
   56  may not be made by any officer, board, or commission without the
   57  approval of the department. However, all moneys received by tax
   58  collectors in complying with chapter 119 must shall be accounted
   59  for in the same manner as provided for in s. 218.36, for moneys
   60  received as county fees and commissions, and any such moneys may
   61  be used and expended in the same manner and to the same extent
   62  as funds budgeted for the office and no budget amendment is
   63  shall be required. This subsection does not apply in a county in
   64  which the office of tax collector has been abolished and the
   65  duties of that office have been transferred to another office
   66  pursuant to s. 1(d), Art. VIII of the State Constitution or in a
   67  county in which a resolution is in effect pursuant to s. 145.022
   68  or in any charter county where the charter specifically provides
   69  for a different method for the submission of the tax collector’s
   70  budget.
   71         Section 2. For the purpose of incorporating the amendments
   72  made by this act to section 195.087, Florida Statutes, in a
   73  reference thereto, subsection (2) of section 197.332, Florida
   74  Statutes, is reenacted to read:
   75         197.332 Duties of tax collectors; branch offices.—
   76         (2) A county tax collector may establish one or more branch
   77  offices by acquiring title to real property or by lease
   78  agreement. The tax collector may hire staff and equip such
   79  branch offices to conduct state business, or, if authorized to
   80  do so by resolution of the county governing body, conduct county
   81  business pursuant to s. 1(k), Art. VIII of the State
   82  Constitution. The department shall rely on the tax collector’s
   83  determination that a branch office is necessary and shall base
   84  its approval of the tax collector’s budget in accordance with
   85  the procedures of s. 195.087(2).
   86         Section 3. This act shall take effect July 1, 2022.