125(1)(r) - Muni Functs, MSTU/BUs Flashcards
Who can create MSTU-MSBU?
County.
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Cities pwr to tax 10 mills (except on intang pers prop) comes from 166.
Can it reach into City?
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?
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?
(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?
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?
197.3631, supplemental to 125
What statute permits cities + counties to impose special assessments for capital projects on the tax roll via UMC?
197.3631, 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?
1) spec ass imposed for 1st time
2) increased beyond permissible
3) LG’s boundaries have changed
4) purpose has changed.
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20 days notice mailed + published for hrg to adopt tax roll.
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~confirmed. See FS 197.3632 ~~re-confirmed.
What if LG wants to use UMC for the 1st time, what kind of notice is required?
4 wks before PH for UMC.
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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?
20 days.
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See FS 197.3632
~not sure about this one. i think use adopted resolution.