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Florida Con Law > Local Government / Taxation > Flashcards

Local Government / Taxation Flashcards

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1
Q

What comprises “local government” in Florida?

A

Local government in Florida consists of:

(1) charter & non-charter counties,
(2) municipal corporations,
(3) school & other districts.

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2
Q

What does the phrase “local government” refer to?

A

An overlapping two-tiered system of government:

(1) city

&

(2) county government.

**Both counties & municipalities have home rule powers.

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3
Q

What do local governments do?

A

(1) Provide services;

(Water, garbage pick-up, fire protection, police, etc.)

AND

(2) Regulate behavior (Through ordinances)

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4
Q

What are the general issues involving local government?

A

AUTHORITY

•Who has the authority to govern?

CONFLICT

•What happens when the county & city are in conflict over who should govern?

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5
Q

What is a “county”?

A

A county is a political subdivision of the state.

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6
Q

What is a “charter county” & what powers does it have?

A

A charter county is a county operating under a charter.

Charter counties have the power of:

(1) local self-government,
(2) not inconsistent with general law, or special law (approved by a vote of the electors (state law)).

** State law is a LIMITATION on a charter county’s power – similar to the idea of the FL Constitution as a limit on FL’s powers.

** Charter counties may enact any ordinance that is not inconsistent with state law.

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7
Q

What are the limitations on a charter county’s home rule powers?

A

(1) Charter counties possess more autonomy that non-charter counties.
(2) The source of a charter county’s government power is the county charter, which is authorized by the FL Constitution.
(3) The FL Legislature can only impact the powers of a charter county through:
(a) a general law or a special law,
(b) which is approved by a vote of the electors in the affected county.

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8
Q

What are the limitations on a charter county’s ordinance-making authority?

A

A charter county may enact all ordinances that are consistent with general law.

The FL Legislature may not affect the ordinance-making authority of a charter county by special law.

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9
Q

When a municipality’s ordinance & a charter county’s ordinance conflicts, which ordinance governs?

A

The charter county’s charter (in its supremacy clause) may provide that the charter county ordinance will prevail in the event of a conflict.

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10
Q

What is a non-charter county & what are its powers?

A

A non-charter county is a county without a charter.

Non-charter counties have the power of self-government as provided by general or special law (state law).

State law is a GRANT of power – similar to how the U.S. Constitution is a grant of power to the U.S. government.

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11
Q

What are the limitations on a non-charter county’s home use powers?

A

Non-charter counties possess only the power of self-government that is consistent with general law or special law.

The FL Legislature may affect the home rule powers of a non-charter county by general or special law.

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12
Q

What are the limitations on a non-charter county’s ordinance-making authority?

A

A non-charter county may enact only those ordinances that are consistent with both general & special law.

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13
Q

When a city ordinance & non-charter county ordinance conflict, which controls?

A

For the part of the municipality that is located within the non-charter county = the city ordinance controls.

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14
Q

What is the area within a county’s limits but not within a municipality’s limit?

What local government unit controls this area?

A

This area is called the unincorporated area.

The county acts like a city & provides services to the residents in this area.

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15
Q

What does state preemption mean?

A

State law preempts conflicting county laws.

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16
Q

Which law wins when there is a conflict about a SERVICES law?

Between charter county & city?

Between non-charter county & city?

A

SERVICES LAW:

Conflict between charter county & city = Charter’s supremacy clause dictates

Conflict between non-charter county & city = City wins

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17
Q

Which law wins when there is a conflict about a REGULATORY law?

Between charter county & city?

Between non-charter county & city?

A

REGULATORY LAW:

Conflict between charter county & city = County wins

Conflict between non-charter county & city = City probably wins

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18
Q

How are municipalities created?

How may they be established & abolished?

A

Municipalities are creatures of the state.

They may be created & abolished, & their charters amended, pursuant to general or special law.

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19
Q

Why do municipalities exist?

A

To provide services to their inhabitants.

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20
Q

When may a municipality act?

A

A city can act so long as what it wants to do is:

(1) a traditional municipal purpose,

&

(2) that purpose is not expressly prohibited by law.

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21
Q

What is the test for when a municipality may act?

A

Test:

(1) Was the city’s action taken for a municipal purpose?
(2) Was the city’s action expressly prohibited by law?
(i. e. the FL Constitution, general or special law, or a county charter)

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22
Q

What is a valid “municipal purpose”?

A

A valid municipal purpose must relate to:

(1) the conduct of municipal gov’t;
(2) exercise of a municipal function;

or

(3) provision of a municipal service.

Generally, a municipal purpose is one that relates to the health, safety, protection, or welfare of the municipality.

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23
Q

When is a municipality prohibited from acting?

A

(1) State preemption
(2) County preemption
(3) Forbidden by county charter
(4) Forbidden by city charter
(5) Constitutional restraints

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24
Q

What is “annexation”?

What are the ways that annexation occurs?

A

Annexation is the concept of bringing contiguous unincorporated area into the city.

Annexation occurs in 3 ways:

(1) Voluntary – no referendum
(2) Municipality initiated – F.S. Ch. 171 (dual referendum both city residents & unincorporated area residents must pass)
(3) Law of the FL Legislature (special law)

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25
Q

What is “consolidation”?

What is required for consolidation?

A

Consolidation = combining a county government & one or more municipal governments within the county into a single government.

 •The single government may exercise all the power   of the county & the several municipalities.

A consolidation plan may be proposed only by special law, which shall become effective if approved by:

(1) vote of the electors of the county, or
(2) the county & the municipalities affected, as may be provided in the plan.

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26
Q

How may a function or power of a county, municipality, or special district be transferred to or contracted to be performed by another county, municipality, or special district?

A

(1) Each governing body must approve of the transfer of power (i.e. resolution or contract);

AND

(2) Approval by a vote of the electors of the transferor government & approval by a vote of the electors of the transferee government;

OR

(3) As otherwise provided by law.

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27
Q

When may one or more municipalities be merged & how?

A

Merger of municipalities may occur by general or special law.

The residents have no right to referendum on the merger (unless the approving law provides for it).

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28
Q

What are the limitations on the state’s power to tax?

A

The state cannot levy ad valorem taxes on real or tangible personal property.

Only local governments may use ad valorem taxation on real & personal property.

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29
Q

Is there a personal or corporate income tax in Florida?

A

There is no personal income tax in FL.

There is a corporate income tax of 5%.

30
Q

On what type of property may the state levy ad valorem taxation?

What are the limitations on the taxation rate/amount?

A

The state may level ad valorem taxes on intangible property (i.e. stocks, bonds).

The rate cannot exceed 2 mills

31
Q

What are the limitations on the state’s power to levy a sales tax?

A

Sales tax on goods & services is reserved exclusively to the state, UNLESS:

state law gives local government entities the power to do so

(e.g. ½ penny local option tax to finance school & road construction).

32
Q

What are the limitations on the state’s power to levy an estate tax?

A

The FL estate & inheritance tax is limited to:

(1) an amount not in excess of the amount allowed to be credited to or deducted,
(2) from federal estate taxes or the estate taxes of another state.

As of 2011, the federal credit for death taxes has been phased out.

33
Q

Who has the exclusive constitutional authority to tax the value of real & tangible personal property?

A

Counties, municipalities, school districts, & special districts

34
Q

What must be present in order for local governments to levy any other tax than an ad valorem tax on real property?

(e.g. ½ penny local option tax to finance school & road construction)

A

State authorization (i.e. enabling state legislation)

35
Q

What are the requirements for ad valorem taxation?

A

Acronym: MUJCALN

(1) Millage rate
(2) Uniformity
(3) Just valuation (i.e. fair market value)
(4) Cap on increases in annual assessments
(5) Agricultural property (rec property)
(6) Leaseholds
(7) No double taxation

36
Q

What is the millage rate requirement for ad valorem taxation?

A

10 mill cap for each unit of local gov’t

37
Q

What is the uniformity requirement for ad valorem taxation?

A

All property must be taxed at a uniform rate within each taxing unit.

38
Q

Explain the just valuation requirement for ad valorem taxation.

A

County property appraiser must assess property at,

a just valuation (i.e. fair market value),

at the best & highest use for the immediate future.

39
Q

What are the factors for the just valuation requirement for ad valorem taxation?

Must the factors be used?

A

Factors:

1) The present cash value of the property;
2) The highest & best use to which the property can be expected to be put in the immediate future & the present use of the property;
3) The location of said property;
4) The quantity or size of said property;
5) The cost of said property & the present replacement value of any improvements thereon;
6) The condition of said property;
7) The income from said property; &
8) The net proceeds of the sale of the property, as received by the seller.

Property appraisers are only required to CONSIDER, not use these factors, in making a just valuation determination.

40
Q

What is the cap on increases in annual assessments requirement for ad valorem taxation?

A

Assessments of homestead property are capped annually at the lower of:

(1) 3%;

OR

2) the % of the change in the CPI.

** Business property cap is 10%.

41
Q

What is the agricultural property (non-commercial recreational property) requirement for ad valorem taxation?

A

Not assessed at just valuation, but based on character or use test.

42
Q

What is the leasehold requirement for ad valorem taxation?

A

A private party, leasing government-owned property

may have to pay a property tax on the lease interest if the property is used:

(1) for commercial

or

(2) proprietary purposes.

43
Q

What is the no double taxation requirement for ad valorem taxation?

A

(1) Property located in a municipality,
(2) cannot be subject to taxation
(3) for services rendered by the county exclusively for the benefit of residents in the unincorporated area.

Note: Services are not “exclusively for the benefit of residents in the unincorporated area” if the municipal residents receive a real & substantial benefit from them.

44
Q

What type of property is immune from ad valorem taxation?

A

(1) Federal government property
(2) State government property
(3) County government property

45
Q

What property is subject to ad valorem taxation?

A

All property not immune from taxation, or exempted from taxation by the FL Constitution or Florida Statute (F.S. 196), is subject to ad valorem taxation.

46
Q

What types of property are exempted from ad valorem taxation?

A

(1) Municipal property
(2) Personal property
(3) Economic development
(4) Philanthropic property
(5) Renewable energy source device
(6) Homestead
(7) Historic preservation

47
Q

What type of municipal property is exempt from ad valorem taxation?

A

Property owned by a municipality & used exclusively for municipal or public purposes is exempt from taxation.

** Vacant land owned by a city is considered to be used for “public purposes.”

48
Q

What type of personal property is exempt from ad valorem taxation?

A

Currently there is no tax on any household goods or personal effects.

49
Q

What type of economic development is exempt from ad valorem taxation?

A

By ordinance & referendum, a county or municipality may grant an exemption to ad valorem tax to new businesses & expanding existing businesses.

The authority to grant such exemption shall:

(1) expire 10 years from the date of approval by the electors of the county or municipality,

&

(2) may be renewable by referendum as provided by general law.

50
Q

What type of philanthropic property is exempt from ad valorem taxation?

A

Property owned for philanthropic purposes is exempt from ad valorem taxation:

(1) Educational
(2) Literary
(3) Scientific
(4) Religious
(5) Charitable

** OWNERSHIP & USE must combine for this exemption to apply!

51
Q

What type of renewable energy source devices are exempt from ad valorem taxation?

A

(1) Real property on which a renewable energy source device is installed & operated,
(2) in an amount not to exceed the original cost of such device,

&

(3) for a period not to exceed 10 years.

52
Q

What are the requirements for the homestead exemption from ad valorem taxation?

A

Any person who:

(1) has legal or equitable title to real estate

AND

(2) maintains a permanent residence thereo

= is entitled to an exemption of $25K of the assessed value.

In 2008, the FL Constitution was amended to allow for an additional $25K homestead tax exemption.

53
Q

What are the requirements for the “historic preservation” exemption from ad valorem taxation?

A

Adoption of ordinance allowing an ad valorem tax exemption of up to 50% of the assessed value of historic property by either:

(1) Board of county commissioners of any county

or

(2) the governing authority of any municipality

54
Q

May local governments use fees to raise revenue?

If so, what are the limitations on a local government’s use of fees?

A

Yes; local governments may use fees to raise revenue not generated by ad valorem taxation.

Limitations on fees:

(1) AMOUNT

• The amount of the fee must be pegged to the per capita cost of the facility.

(2) USE

• Fee money can only be used for the facility (thing) the fee is for.

55
Q

May local governments use special assessments to raise revenue?

If so, what are the limitations on a local government’s use of special assessments?

A

Yes; local governments may use special assessments to raise revenue not generated by ad valorem taxation.

Limitations on special assessments:

(1) Assessed property must derive a special benefit from the improvement or service provided;

(“logical relationship” test)

(2) Assessment must be fairly & reasonably apportioned among all property that receives the special benefit

56
Q

What are the 4 ways that state & local governments raise revenue?

A

(1) Taxes
(2) Special Assessments
(3) Fees
(4) Bonds

57
Q

What kinds of bonds may the state & local governments use to raise money?

A

Revenue bonds are paid back out of revenues generated from the project (i.e. toll roads).

58
Q

What are revenue bonds?

A

Revenue bonds are paid back out of revenues generated from the project (i.e. toll roads).

59
Q

What are the requirements/limitations on a STATE government’s use of REVENUE BONDS?

A

State government use of revenue bonds:

(1) No referendum required
(2) Must be for capital projects

Exceptions – SHC:

(1) scholarship loans (finance higher education)
(2) housing (finance private housing & related facilities)
(3) conservation (finance/refinance acquisition of lands for conservation purpose)

60
Q

What are the requirements/limitations on a LOCAL government’s use of REVENUE BONDS?

A

Local government use of revenue bonds:

(1) No referendum required
(2) Must be for capital projects such as APIM:

  • Airports
  • Port facilities
  • Industrial
  • Manufacturing plants
61
Q

What are general obligation bonds?

A

General obligation bonds are secured by the taxing power of the issuing government unit.

They are secured by:

(1) the full faith & credit of the government unit;

OR

(2) paid back from ad valorem tax revenue.

62
Q

Is referendum required for STATE government to issue GENERAL OBLIGATION BONDS?

A

Yes, unless:

(1) authorized by statute to finance the construction of air & water POLLUTION abatement facilities, & solid waste disposal facilities;
(2) authorized by statute to finance or refinance the acquisition of REAL PROPERTY or the rights to real property, or state bridge construction;

or

(3) issued to finance the construction of EDUCATIONAL buildings.

63
Q

Is referendum required for LOCAL government to issue general obligation bonds?

A

YES, IF…

(1) the source of funds used to pay back is ad valorem taxes;

AND

(2) the bonds mature more than 12 months after issuance

64
Q

Are there any exceptions to the referendum requirement for local governments to issue general obligation bonds?

A

Yes…referendum is not required for a local gov’t to issue general obligation bonds if the bonds are for PRSR:

(1) (P)ollution control
(2) State (R)oads & bridges
(3) Local (R)oads (approved by county & state agency supervising state road system)
(4) (S)chools
(5) (R)efunding (refinancing at a lower cost)

65
Q

What is the analysis to use for bond questions?

A

(1) How are the bonds paid back?

•Tells whether bonds are revenue or general obligation

(2) Is referendum required?

  • No for REVENUE bonds
  • Yes for some GENERAL OBLIGATION bonds

(3) Is there a public purpose?

  • Paramount public purpose required if bonds are backed by full faith & credit of gov’t unit
  • Public purpose is required for all others
66
Q

What is the scope of inquiry in a bond validation proceeding?

A

(1) Determining if the public body has the authority to issue the bonds.
(2) Determining if purpose of the obligation is legal.
(3) Ensuring the bond issuance complies with the requirements of law.

67
Q

What are the limitations on a state & local government’s power to pledge credit?

A

(1) No government unit shall become a JOINT OWNER with, or STOCKHOLDER of, or GIVE, LEND, or USE its taxing power or credit,
(2) to AID any CORPORATION, ASSOCIATION, PARTNERSHIP, or PERSON

68
Q

Are there any exceptions to for pledging credit?

A

YES

(1) Investment of public trust funds
(2) Investment of other public trust funds in obligations of, or insured by the U.S.
(3) Local gov’t issuance/sale of revenue bonds to finance the cost of capital projects such as airports, ports, industrial plants, & manufacturing plants
(4) Laws that authorize taxing power for credit for the joint ownership, construction & operation of ELECTRICAL ENERGY facilities

69
Q

How do state & local governments get around the prohibition against pledging their taxing power & credit?

A

(1) Revenue bonds require a “public purpose”

(2) All other bonds require a “paramount public purpose”

70
Q

What is a “public purpose”?

What is a “paramount public purpose”?

A

A public purpose is one where the primary benefit goes to the private sector & there is an incidental benefit to the public.

A paramount public purpose is one that provides a major benefit to the public & an incidental benefit to the private sector.

Florida Con Law (4 decks)

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