(1) Pursuant to s. 200.065, the county property appraiser shall certify to the county budget officer his or her estimate of the total valuations against which taxes may be levied in the entire county and in each district in the county in which taxes are authorized by law to be levied by the board of county commissioners for funds under its control. In preparing the budget, the figure so certified shall be used as the basis for estimating the millage rate required to be levied and shall be noted on each tentative budget and each official budget, on the same line with the amount estimated to be raised from taxes.
(2) On or before June 1 of each year, the sheriff, the clerk of the circuit court and county comptroller, the tax collector subject to a resolution entered into pursuant to s. 145.022(1), and the supervisor of elections shall each submit to the board of county commissioners a tentative budget for their respective offices for the ensuing fiscal year. However, the board of county commissioners may, by resolution, require the tentative budgets to be submitted by May 1 of each year.
(3) The county budget officer, after tentatively ascertaining the proposed fiscal policies of the board for the next fiscal year, shall prepare and present to the board a tentative budget for the next fiscal year for each of the funds provided in this chapter, including all estimated receipts, taxes to be levied, and balances expected to be brought forward and all estimated expenditures, reserves, and balances to be carried over at the end of the year.
(a) The board of county commissioners shall receive and examine the tentative budget for each fund and, subject to the notice and hearing requirements of s. 200.065, shall require such changes to be made as it deems necessary, provided the budget remains in balance. The county budget officer’s estimates of receipts other than taxes, and of balances to be brought forward, may not be revised except by a resolution of the board, duly passed and spread on the minutes of the board. However, the board may allocate to any of the funds of the county any anticipated receipts, other than taxes levied for a particular fund, except receipts designated or received to be expended for a particular purpose.
(b) Upon receipt of the tentative budgets and completion of any revisions, the board shall prepare a statement summarizing all of the adopted tentative budgets. The summary statement must show, for each budget and the total of all budgets, the proposed tax millages, balances, reserves, and the total of each major classification of receipts and expenditures, classified according to the uniform classification of accounts adopted by the appropriate state agency. The board shall cause this summary statement to be advertised one time in a newspaper of general circulation published in the county, or by posting at the courthouse door if there is no such newspaper, and the advertisement must appear adjacent to the advertisement required pursuant to s. 200.065.
(c) The board shall hold public hearings to adopt tentative and final budgets pursuant to s. 200.065. The hearings shall be primarily for the purpose of hearing requests and complaints from the public regarding the budgets and the proposed tax levies and for explaining the budget and any proposed or adopted amendments. The tentative budget must be posted on the county’s official website at least 2 days before the public hearing to consider such budget and must remain on the website for at least 45 days. The final budget must be posted on the website within 30 days after adoption and must remain on the website for at least 2 years. The tentative budgets, adopted tentative budgets, and final budgets shall be filed in the office of the county auditor as a public record. Sufficient reference in words and figures to identify the particular transactions must be made in the minutes of the board to record its actions with reference to the budgets.
(d) By each October 15, the county budget officer shall electronically submit the following information regarding the final budget and the county’s economic status to the Office of Economic and Demographic Research in the format specified by the office:
1. Government spending per resident, including, at a minimum, the spending per resident for the previous 5 fiscal years.
2. Government debt per resident, including, at a minimum, the debt per resident for the previous 5 fiscal years.
3. Median income within the county.
4. The average county employee salary.
5. Percent of budget spent on salaries and benefits for county employees.
6. Number of special taxing districts, wholly or partially, within the county.
7. Annual county expenditures providing for the financing, acquisition, construction, reconstruction, or rehabilitation of housing that is affordable, as that term is defined in s. 420.0004. The reported expenditures must indicate the source of such funds as “federal,” “state,” “local,” or “other,” as applicable. The information required by this subparagraph must be included in the submission due by October 15, 2020, and each annual submission thereafter.
History.—s. 3, ch. 6814, 1915; RGS 1526; CGL 2304; s. 1, ch. 19115, 1939; s. 3, ch. 26874, 1951; s. 11, ch. 57-1; ss. 12, 35, ch. 69-106; s. 6, ch. 73-349; s. 1, ch. 77-102; s. 2, ch. 78-303; s. 30, ch. 80-274; s. 2, ch. 82-33; s. 15, ch. 82-226; s. 1, ch. 88-158; s. 2, ch. 89-297; s. 827, ch. 95-147; s. 7, ch. 2011-144; s. 6, ch. 2019-15; s. 1, ch. 2019-56; s. 2, ch. 2020-27.
...the state sets the sheriff’s salary. Florida law requires the sheriff to submit to the
board of county commissioners “a proposed budget of expenditures for carrying
out the powers, duties, and operations of office” each year. Fla. Stat. § 30.49(1);
see also id. § 129.03(2) (requiring sheriff to submit budget as part of board of
7
The Sheriff tries to make this argument, but the only provisions he cites in support of it
are Fla....
Cited 47 times | Published | Supreme Court of Florida
...It likewise includes all estimated expenditures, reserves and balances to be carried over at the end of the year. By July 15 the clerk must complete the tentative budget and present it to the board." At 507. The Manual cites Article VIII, Section 1(d), Florida Constitution (1968), Sections 125.01(1)(v) and 129.03(2), Florida Statutes....
...n the fixed day for hearing requests and complaints from the public, make whatever revisions are necessary, adopt the budget, and file the tentative budget in the office of the county auditor as a public record." At 69. The Manual cites as authority Section 129.03 (1975)....
Cited 21 times | Published | Supreme Court of Florida
...without further delay, its proposed 1969-1970 County budget, including its millage rate of 11.75 mills. The proposed budget was prepared by appropriate county officials and submitted to the Comptroller for his approval in accordance with Fla. Stat. § 129.03(2) (e), F.S.A....
...ect of this litigation. The Board of County Commissioners of Dade County approved the 11.75-mill budget, which was an increase from the budget last year which levied 10.39 mills. Copies were sent to the respondent Comptroller, pursuant to Fla. Stat. § 129.03(2) (e), F.S.A....
...(2018).
As the taxing authority, the County is charged with funding
the Sheriff’s office. §§ 125.01(1)(r) & 129.01(1), Fla. Stat. (2018).
Chapter 129, Florida Statutes (2018), relates to the County’s
annual budget. After the Sheriff submits her proposed budget
under section 129.03, Florida Statutes (2018), the Board initiates
the process of adopting a final county budget, which is subject to
the notice and hearing requirements of section 200.065, Florida
Statutes. § 129.03, Fla....
...That means, each year, a
budget “must be prepared, summarized, and approved by the board
of county commissioners of each county.” § 129.01(2)(a), Fla. Stat.
(2020). Each county’s budget “must be balanced, so that the total
2. See, e.g., § 30.49(1), Fla Stat. (2020) (“Pursuant to s.
129.03(2), each sheriff shall annually prepare and submit to the
board of county commissioners a proposed budget ....
...and the county supervisor of elections, “shall,” on or before June 1
of each year (or a month earlier, if the county says so), “submit to
the board of county commissioners a tentative budget for [the
sheriff’s] office[] for the ensuing fiscal year.” § 129.03(2)....
...In the context of taxes on real estate, the “millage rate”
refers to the tax assessed for each $1,000 of property value. See
Black’s Law Dictionary 1190 (11th ed. 2019).
-6-
necessary, provided the budget remains in balance.” § 129.03(3)(a).
The county next “prepare[s] a statement summarizing all of the
adopted tentative budgets” showing, for each and for the total of all
the budgets so submitted, “the proposed tax millages, balances,
reserves, and the total for each major classification of receipts and
expenditures.” § 129.03(3)(b)....
...It holds public hearings to adopt
tentative and final budgets, “primarily for the purpose of hearing
requests and complaints from the public regarding the budgets and
the proposed tax levies and for explaining the budget and any
proposed or adopted amendments.” § 129.03(3)(c). And, by
October 15 of each year, the county submits a final budget, along
with other economic data, to the Office of Economic and
Demographic Research. § 129.03(3)(d).
It is unlawful for a county to exceed a budget that has been
finalized this way, unless the budget is modified as provided in
section 129.06, to which we will turn soon....
...require.” § 129.021. The County must balance its budget, and it
must include submissions from the Sheriff on a statutorily
prescribed schedule. See § 120.03(3)(a). It is the County’s
responsibility to hold public hearings to review and adopt the
budget, § 129.03(3)(c), and it is the county commissioners who are
statutorily liable for debts incurred in excess of the duly approved
budget....
...Reading the lame duck provision to limit specifically the
budget-amending authority only of lame duck sheriffs spares much
of the rest of chapter 129 from obsolescence. For example, reading
it the way the County does makes sense of the public hearings
called for by section 129.03(3)(c), the work of which could otherwise
be tossed aside by the sheriff if his or her unilateral amendment
authority extended to object-level transfers....
...and should be administered in the same manner as other discretionary sales surtax moneys. You have framed your question in terms of the independence of the sheriff in budget matters. Section 30.49 , Florida Statutes, provides that: "(1) Pursuant to section 129.03 (2), each sheriff shall certify to the board of county commissioners a proposed budget of expenditure for the carrying out of the powers, duties, and operations of his office for the ensuing fiscal year of the county....
a separate budgetary fund. 6 Section 129.03(3)(a), F.S. 7 Section 129.03(3)(c), F.S. 8 See, e.g., Thayer
This Florida statute resource is curated by Graham W. Syfert, Esq., a Jacksonville, Florida personal injury and workers' compensation attorney. For legal consultation, call 904-383-7448.
