§ 1-48. Same—In years subsequent to the year of revaluation  

Latest version.
  • (1) In event of a millage reduction under the provisions of the preceding section 1-47, then in each and every year thereafter, the board of county commissioners and the governing boards or governing authorities of all other taxing districts, within Broward County including municipalities, may increase the millage to be levied by each governing authority by no more than ten (10) per cent of what it was in the preceding year, provided, however, nothing in this section shall be construed to authorize an increase in millage in excess of the maximum millage permitted by law.

    (2) In the event any budget making authority shall determine that due to impending emergencies said authority will require funds in excess of those anticipated and that unless additional funds are made available the operation of said authority in meeting its legal duties and obligations will be seriously impaired and provided that such budget making authority has obtained a ten (10) per cent increase as provided in subsection (1), the said budget making authority may apply for an additional increase not to exceed five (5) per cent of the millage authorized in subsection (1) in the millage required to meet the budget for operating funds in the following manner:

    (a) It shall adopt a resolution calling a public meeting for the purpose of explaining and discussing such proposed increase in the millage required to meet the budget and fix the time and place for such meeting, and it shall thereupon publish a notice of such meeting for two (2) successive weeks in a newspaper of general circulation published in Broward County which meeting shall be held not less than five (5) nor more than ten (10) days from the date of the past publication of the notice. At the meeting the proposed increase in the millage shall be explained and discussed by the budget making authority an opportunity afforded the taxpayers present to discuss and object to the same. Such notice shall briefly state the amount of increase sought and reasons for such increase.

    (b) Such budget making authority shall then prepare and record in the minutes of its meeting, either general or special, a certificate of compliance with the above set forth proceeding.

    (c) The budget making authority shall submit its proposed budget and millage increase together with the reasons for requesting the additional increase and a certified copy of the certificate of compliance to a county review commission which is hereby created for Broward County to consist of three (3) members of the Broward County commission to be appointed by the board of county commissioners, one of whom shall be the chairman of the governing body and three (3) members of the school board to be appointed by the school board from their number, one of whom shall be the chairman of the school board.

    (d) The affirmative vote of a majority of the membership of the commission shall be required to approve any additional increase.

    (e) The commissions shall have and exercise final authority as to whether the proposed additional increase shall be allowed and in what amount. In exercising this authority, the commissions may require that additional information and data be furnished by the budget making authority requesting such additional increase; provided that the budget making authority shall have the burden of clearly showing the extreme need and the existence of the conditions precedent for such increase.

    (3) (a) In the event homestead exempt property has been included in determining the millage under the previous section 1-47, the tax assessor shall recertify the roll, and the millage which results shall be determined by excluding homestead exempt property in both the year of the revaluation and the year preceding revaluation and use such millage in the year subsequent to the year of revaluation.

    (b) Nothing contained in this subsection shall prohibit the application of the emergency provisions contained in subsection (2) in the preceding section 1-47 in applying the provisions of paragraph (a) of this subsection.

(Sp. Acts, Ch. 74-434, § 2)


See editor's note, § 1-47.