125(1)(r) - Muni Functs, MSTU/BUs Flashcards
Who can create MSTU-MSBU?
ESSENTIAL MUNI FUNCS ----------- County.
Cities pwr to tax 10 mills (except on intang pers prop) comes from 166.
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Can it reach into City?
MSTU - BU ----------- Sure, if: 1) Benefits them (can't just bene unincorp.) & 2) Muni approves w/ ordinance.
How create MSTU/BU?
Ordinance.
Does County need electors approval to impose a spec assessment?
Not unless it is raising the millage.
125(1)(q) gives counties what 2 powers?
ESSENTIAL MUNI FUNCS ----------- This gives County the power to 1) Create MSTU/BUs in unincorp. area & w/i City if it consents & 2) pay for them w/ taxes.
Can MSTU/BU reach into a City?
Yes w/ muni ordinance consenting.
What is MSTU/BU? What is it not?
Mechanism for raising money w/o referendum..
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It is not a special district. It is not a unit of govt.
Can MSTU/BU be paid via A-V taxes?
MSTU can.
How are MSTU/BU services paid for?
Special charges, special assessments & taxes w/i the unit only.
What are MSTU/BU for?
Essential muni functions - fire, sewer, parks, water, indigent healthcare.
125(1)(r) gives Counties what 2 powers to charge its citizens money?
ESSENTIAL MUNI FUNCS
(1) Spec assessments
(2) MSTU for County purps & for muni services — SO LONG AS parcel doesn’t exceed 10 mills.
Per 125.01(1)(r), for what purposes may a county impose a tax?
ESSENTIAL MUNI FUNCS ----------- For: 1) County purposes 2) Muni servs w/i MSTU.
For what purposes may a county impose a spec assessment pursuant to 125.01(1)(r)?
It doesn’t say - just says spec assessment.
What type of charge is MSTU or MSBU?
User fee.
User fees are directly imposed by Charters & Munis. (FS 166.201)
User fees are indirectly imposed by Non-C Counties via MSTU & MSBU. (FS Ch. 125)
Which statute permits counties to impose special assessments for water/wastewater?
153.05
10 day notice, public hearing.
How are w/ww spec assessments apportioned?
Parcels abutting the improvement, charged by frontage or other fair method.
Must Bd have a public hearing for a w/ww special assessment?
Yes - w/ 10 days notice. 153.05
What statute permits counties to impose special assessments for capital projects?
CAPITAL PROJECTS
- 3631, supplemental to 125
What statute permits cities + counties to impose special assessments for capital projects on the tax roll via UMC?
CAPITAL PROJECTS
- 3631, supplemental to 166 + 125
Re: LG gave 4 wks notice & passed a resolution electing to use UMC for capital projects special assmts. It now wants to adopt the tax roll.
1) When have PH?
2) What 4 reasons?
3) What kind of notice?
Jan - Sept. ----------- 1) spec ass imposed for 1st time 2) increased beyond permissible 3) LG's boundaries have changed 4) purpose has changed. ----------- 20 days notice mailed + published for hrg to adopt tax roll. ----------- ~confirmed. See FS 197.3632 ~~re-confirmed.
What if LG wants to use UMC for the 1st time, what kind of notice is required?
CAPITAL PROJECTS ----------- 4 wks before PH for UMC. ----------- See FS 197.3632
If LG wants to use UMC for 1st time, what’s the timeline?
If want to use uniform method of coll: 4 wks notice for PH before 12/1 - pass resolution 01/10 - notice tax coll, prop app + Dept 06/01 - tax coll provides legal desc 09/15 - Bd certifies roll 12/15 - tax assessor provides data
What time of year can you pass a new spec ass collected via UMC?
Jan - Sept.
What if NOT using UMC & 1 of the 4 conditions is present requiring a PH , what kind of notice is required?
CAPITAL PROJECTS ----------- 20 days. ----------- See FS 197.3632 ~not sure about this one. i think use adopted resolution.
CAPITAL PROJECTS ----------- Summarize the 3 timelines for spec assessments for capital projects (1) Adopting UMC vs. (2) Using UMC vs. (3) Not using UMC.
If using UMC for 1st time - 4 wks not + PH
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If using adopted UMC (a) 1st time for spec ass, (b) purpose changed, (c) increase beyond permissible, (d) LG borders change —- PH w/ 20 days notice.
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If not using - follow your ordinance.
CAPITAL PROJECTS ----------- Re: LG wants to use UMC to collect its new capital project spec assessment. 1) What is procedure? 2) What kind of notice?
CAPITAL PROJECTS ----------- 1) Before Jan. 2) Pro: (a) Adopt resolution. (b) Publish resolution. (c) For 4 weeks. (d) If adopted, by Jan. 10 LG mails to -1- Prop App. -2- Tax collector -3- DOR. --- ~ FS 197.3632(3)
