A-V Tax Flashcards
State is constitutionally prohibited from assessing what type of tax?
Ad valorem on real or tangible personal property.
AV is the only type of tax LG can assess?
NO.
(1) AV on real prop + tangible personal prop.
(2) Any authorized by general law. Ex. public serv tax, cigarette tax [both are muni pwrs enjoyed by Charters.]
Everything else preempted. Ex. excise.
~~~gas tax, tdt?~~~
Give example of taxing power of muni limited.
Tampa v. Birdsong., 261 So.2d 1 (Fla. 1972)
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City imposed license tax. County held invalid. Any tax imposed by a City must be authorized by general law, except for A-V taxes.
State 3 ways County can impose millage beyond its 10 mills?
A-V TAX
1) MSTU.
2) Taxes levied for payment of bonds w/ vote.
3) For gen govtl purposes FOR 2 YEAR w/ VOTE.
Prerequisites for special districts to impose tax.
A-V TAX
1) Authorized by law &
2) Approved by voters.
What is paid with A-V taxes?
1) MSTU.
[msbu = Non AV = assessmt, collected w/ UCM]
2) GOB & other indebtedness over 1 yr for CAPITAL PROJECTS & authorized by electorate.
If Counties can tax for municipal services w/i a City & for MSTUs w/i a City, what 2 things keep that fair for the City HOs?
A-V TAX
1) Dual tax limited to req REAL & SUBST BENE.
2) Never exceed 20 mills.
What do non-AV assessments pay for?
stormwater utilities, fire and rescue, and solid waste
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BUT NOT LEO!!!
Excepted under Water Oak Mgmt v. Lake County b/c LEO, courts & indigent health care, unlike fire protection services, provide no direct, special benefit to real property. . . . Thus, such services cannot be the subject of a special assessment because there is no logical relationship between the services provided and the benefit to real property.
What is it illegal to compel LG to do?
A-V TAX ----------- Pledge AV in a way that cd raise taxes. ----------- Volusia v. State, pledged all non-AV taxes w/ a promise to maintain all programs generating various revenues.
When do you need electorate approval?
Pledging A-V taxes.
MSTUs are not an entity known as __________.
They are unique in that they are _____________.
They do not require _____________.
A-V TAX ----------- Special district. A-V taxes imposed less than countywide. Referendum.
What are sources of revenue for LG?
A-V TAX ----------- Any charge imposed that is not a tax. 1. Fees (a) user, (b) regulatory [bldg permit, impact fees. 2. Special Assessments (a) Capital, (b) Service
What are 2 ways LGs impose fees?
FINANCE
1) Regulatory - police pwrs limited to cost (bldg permits, inspection, impact fees)
2) Proprietary - utility, franchise. allows profit
What are paid w/ non-AV taxes?
FINANCE
1) Operating expenses.
2) Revenue bonds.
Read
Volusia v. State, 417 So.2d 968 (Fla 1982) for?
FINANCE ----------- he indirectly pledged AV ----------- Bonds payable from non-AV may be an indirect pledge of AV & subject to referendum.
How are typical revenue bonds paid?
FINANCE
1) Covenant to appropriate = not secured by a specific revenue = subj to ability to pay operating costs.
2) non-AV revenues, excise, gas, state sharing, utility & sewer revs.
Which revenue bonds cd be paid w/ A-V?
Which ones can not?
(1) Can pay w/ AV if runs no longer than 5 yrs.
(2) Can never exceed 30 yrs.
(3) Must allege Trustee in validation.
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Remember»_space; lease runs fiscal to fiscal. If no approp, lease ends. It’s eternally on a less than 1 yr cycle. So can pay w/ AV or non-AV.
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Conduits.
Con = Non. Con do it. No AV NEVER.
How are Lease equip. bonds/indebtedness paid?
~she doesn’t say. looks non-AV b/c:
No revenue stream is pledged b/c no sales of certificates (like COPS).
Subj to appropriation.
Are Conduit Bonds paid w/ AV or non-AV?
FINANCE ----------- CON = NON ----------- c 'on' duit = english accent can't do it = NO AV ----------- Strictly Non-AV revenue from project. May NOT use AV.
Are CRAs/TIFs paid w/ AV or non-AV?
Non-AV ‘tax increment’ diff b/w assessed value b/4 & after project.
See State v. Miami Redevelopment Agency, 392 So.2d 875 (Fla 1980).
Holloway v. Lakeland, 417 So. 2d 963 (Fla. 1982)
Strand v. Escambia, 992 So. 2d 150 (Fla 2008).
Are Spec Assessment Bonds paid w/ AV or non-AV?
Non-AV revenue from the spec assessments on property specially benefitted. = Revenue
Which revenue bond can be pd w/ AV?
FINANCE ----------- COPS - up to 5 yrs. * No AV if exceeds 5 yrs. * Can't exceed 30 yrs.
Which revenue bond specifically excludes use of AV?
FINANCE ----------- Con du it - no AV or 2004 ----------- cops sentence u 5-30 yrs + u become trustee.
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)
