Local Governments

Question 1

Chartered vs. Non-chartered County

Answer 1

• A County has home rule power wherein it can create laws through ordinances or resolutions, and does not need legislative grant to do so.
• A County can be either—
  
  • chartered, in which the county has the power to enact any laws that do not conflict with general or special laws; or
  • non-chartered, which is more limited because it can only do what is permitted by general or special law.

Question 2

Municipal Authority

Answer 2

• A municipality (a city or town within a county), is an incorporated area which may be created or abolished, and its charters may be amended.
• Municipalities are authorized to—
  
  • levy taxes on property (ad valorem taxes),
  • issue bonds, and
  • establish a civil service system.

Question 3

County Electors

Answer 3

• In counties, electors (i.e. the voting public)—
  
  1. vote for five, four-year-term officers:
     
     • sheriff,
     • tax collector,
     • property appraiser,
     • supervisor of elections, and
     • clerk of circuit court
  2. can vote to—
     
     • transfer functions of a county officer to other county officers and
     • eliminate a county officer whose duties have been transferred.
• In regards to the governing document of charter counties, electors can—
  
  • adopt,
  • amend, or
  • repeal.

Question 4

Municipal Exemption from Property Tax

Answer 4

Municipalities may exempt from property tax—

• property owned by and used exclusively for municipality purposes;
• property not used exclusively for municipality purposes, but whose paramount purpose is public—
  
  • In such instances, an incidental benefit to a private entity will not bar the exemption—; or
• new businesses or the expansion of old businesses when done for the economic development of the community.
  
  • A court will conduct a balancing test of public versus private benefit.

Question 5

Municipal Bonds

Answer 5

• A municipality (a city or town within a county), is an incorporated area which may be created or abolished, and its charters may be amended.
• Municipalities are authorized to issue bonds issue bonds (either general obligation or revenue bonds) to finance capital projects.
  
  • A general obligation bond is—
    
    • payable from ad valorem taxes and
    • must be approved by voters if they will take more than 12 months to mature.
  • A revenue bond is payable from the—
    
    • sale,
    • operation, or
    • lease of a project.

Question 6

Municipal Service Fees

Answer 6

• A municipality (a city or town within a county), is an incorporated area which may be created or abolished, and its charters may be amended.
• Municipalities are authorized to establish a civil service system.
  
  • Municipality may charge narrowly drawn “fees”—
    
    1. related to service and
    2. for purpose of reimbursing cost of service