Florida/Georgia Personal Injury & Workers Compensation

...After the county countered with an offer of $3,963,750.00, the property appraiser filed a petition for writ of mandamus in the circuit court against the Board, requesting that the Board be compelled “to fully fund the [FDOR] approved Fiscal Year-2014 operation budget, as required per Florida Statutes, §§ 192.091 and 195.087.” Aside from the irreparable harm caused by her inability to carry out her statutory duty, the property appraiser argued that “[b]ecause the county commission’s duty to adhere to the [FDOR’s] final budget is wholly ministerial, its refusal to fully fund the [p]roperty [a]ppraiser [wa]s the ....

...section 195.087’s “statutory scheme nor case law expressly addresses a duty to provide interim funding” in the amount approved by the FDOR, where an appeal is pending with the Administration Commission. The property appraiser counters that, in accordance with section 192.091, Florida Statutes (2013), “unless and until the Governor and Cabinet, sitting as the Administration Commission, amend the [FDOR’s budgetary determination,] the budget stands as approved and must be proportionally funded by the”...

...county commission.” Op. Att’y Gen. Fla. 97-02 (1997) (emphasis added). Rather, “it is the [FDOR] that is charged under the statute with determining whether the budget is adequate.” Id. Consistent with the Attorney General’s viewpoint, section 192.091(1)(a), Florida Statutes (2013), provides that “[t]he budget of the property appraiser’s office, as approved by the Department of Revenue, shall be the basis upon which the several tax authorities of each county, except municipalities and the district school board, shall be billed by the property appraiser for services rendered.” (Emphasis added). The statute further directs that payments to the property appraiser “shall be made quarterly by each such taxing authority.” § 192.091(1)(b), Fla. Stat....

...definitive budget for billing purposes. By placing the cards in the FDOR’s hands, the Legislature precluded a board of county commissioners from strong-arming a property appraiser during budgetary disputes by withholding funds pending a discretionary appeal. Rather, as section 192.091(1)(a) dictates, the FDOR’s budgetary determination must be honored until a budget amendment or a decision by the Administration Commission replaces it. This notion is strengthened by the discretionary nature of the Administration Commission’s appellate review....

...While it is true that section 200.065(2)(d) allows the board of county commissioners to “amend [its] adopted tentative budget as it sees fit” and “adopt a final budget” at this hearing, such a broad, general conferment of power does not contravene section 192.091’s specific mandate requiring the board to honor the FDOR’s decision—otherwise, the FDOR’s decision would be superfluous. Furthermore, the Legislature’s tying of the appellate deadline to the conclusion of the section 200.065(2)(d) hearing does little to support the Board’s position....

...In the part of the County's overall budget dealing with the budget for the Property Appraiser's office for the year 2002, for example, 100 percent of the projected $7,906,410 expenditures of that office will be covered by the statutory fees to be paid by the County pursuant to section 192.091 of the Florida Statutes....

...ings by appellee, Teila Pearson, Tax Collector for Bradford County. The order finds that Pearson, as tax collector, is entitled to a commission for services in collecting ad valorem taxes levied by appellant water management district [*] pursuant to section 192.091(2)(a), Florida Statutes (1995) which sets forth the formula for assessing commissions for the collection of county taxes and which results in greater commissions than those allowed under section 192.091(2)(b) for collections on behalf of taxing districts and special assessment districts. Section 192.091(2) provides: (2) The tax collectors of the several counties of the state shall be entitled to receive, upon the amount of all real and tangible personal property taxes and special assessments collected and remitted, the following commissions: (a) On the county tax: 1....

...Two percent on the balance; and 2. Actual costs of collection, not to exceed 2 percent, on the amount of special assessments collected and remitted. The District argues on appeal that the tax collector's commission should be calculated pursuant to subsection 192.091(2)(b), rather than subsection 192.091(2)(a). We agree and reverse the circuit court's order. Although appellee is entitled to charge a commission for collecting the District's taxes, such commission is limited to that amount provided by section 192.091(2)(b), Florida Statutes (1995). Prior to 1992, the appellee tax collector in fact charged the District the rate provided in section 192.091(2)(b)....

...In 1991, however, the Legislature increased the commission available to tax collectors for their services in collecting county taxes. Ch. 91-295, § 1, Laws of Florida. After this law change, appellee began to charge the District fees under the county tax rate set forth in section 192.091(2)(a), Florida Statutes (1995)....

...If the Legislature had so intended, it could have inserted the word "only" before the words "for purposes of this chapter." Because the appellant District is a special taxing district, it is required only to remit those commissions established under section 192.091(2)(b) for taxing districts and special assessment districts....

...l Opinion 94-30. The Attorney General's opinion is not persuasive because it relies primarily upon Attorney General Opinion 78-83 which was issued before the enactment of section 189.403(6) and ignores the plain language found in section 189.403 and section 192.091(2)....

...nd .0697, Florida Statutes (1993), and Article VII, section 9, of the Florida Constitution. The districts employ local county tax collectors to collect the levied taxes, and those tax collectors, in turn, charge a fee for their services, pursuant to section 192.091(2).

clause, October 1, 1973, therein prescribed." Section 192.091, F.S. 1971, provided for certain "commissions"

...Fishman General Counsel Lower Florida Keys Hospital District QUESTION: 1. Is the Lower Florida Keys Hospital District required to remit to the Monroe County Property Appraiser's Office payment in accordance with the property appraiser's budget pursuant to s. 192.091 , F.S., inasmuch as the Lower Florida Keys Hospital District has timely voted, through its board of commissioners, to levy no taxes for the 1991-1992 tax year? 2....

...If the answer to Question One is in the negative, is the Monroe County Property Appraiser entitled to make up the subsequent deficiency in its budget from among the other entities in Monroe County to whom the property appraiser rendered services? SUMMARY: 1. Pursuant to s. 192.091 , F.S., the Lower Florida Keys Hospital District is required to remit to the Monroe County Property Appraiser's Office payment for the services rendered by that office without regard to whether the district levies any taxes for the 1991-1992 tax year....

...192.011 , F.S., the property appraiser (formerly the tax assessor) is required to assess "all property located within his county . . . whether such property is taxable, wholly or partially exempt, or subject to classification reflection a value less than its just value at its present highest and best use." As provided in s. 192.091 (1)(a), F.S.: The budget of the property appraiser's office, as approved by the Department of Revenue, shall be the basis upon which the several tax authorities of each county ....

...o levy a zero millage will be reflected in the budget of the property appraiser's office and the bills received by the district during the 1992-1993 tax year. Accordingly, it is my opinion that the Lower Florida Keys Hospital District is required by s. 192.091 (1)(b), F.S., to remit payments to the property appraiser for services rendered during the 1991-1992 tax year....

...But see , AGO 89-48, concluding that a special law which relates to the compensation or commission which a property appraiser is to receive for services rendered would be repealed to the extent the law conflicts with Ch. 73-172, Laws of Florida, including s. 192.091 (1), F.S. 5 And see , s. 192.091 (2), F.S., as amended by s. 1, Ch. 91-295, Laws of Florida, which provides the amount of commission a property appraiser is entitled to receive. 6 Section 192.091 (1)(b), F.S....

...1976) (it is the rule that a legislative direction as to how a thing shall be done is, in effect, a prohibition against its being done in any other way). 9 Based on your relation of the facts in this case, I assume that the property appraiser is not a fee officer, see , s. 192.091 (6), F.S., but is a budget officer.

...Alexander Acting Executive Director Department of Revenue Carlton Building Tallahassee, Florida 32399-0100 Dear Mr. Alexander: You ask the following questions: 1. Is the Alachua County Library District a "taxing district" subject to the tax collector's commissions pursuant to s. 192.091 (2)(b), F.S.? 2. If so, does the district constitute a "county taxing authority" within s. 4(a), Ch. 71-446, Laws of Florida, such that no commissions should be collected pursuant to s. 192.091 , F.S.? In sum, I am of the opinion that: 1. The Alachua County Library District is a "taxing district," within the meaning of s. 192.091 (2)(b), F.S. 2. The district does not constitute a "county taxing authority" within s. 4(a), Ch. 71-446, Laws of Florida. Question One Section 192.091 (2)(b), F.S., entitles tax collectors of the several counties to receive commissions on all real and tangible personal property taxes and special assessments collected and remitted on behalf of each taxing district and special district....

...." 4 Thus, the Legislature has created a special taxing district, the governing board of which has the authority to levy ad valorem taxes for the purpose of providing library services to Alachua County. In asking whether the district is a "taxing authority" for purposes of s. 192.091 , F.S., you note that s....

...om being considered a taxing authority. Therefore, I am of the opinion that, notwithstanding 163.340 (2), F.S., the Alachua County Library District, created as a special taxing district within the county, is a "taxing district" within the meaning of s. 192.091 (2)(b), F.S. Thus the tax collector is entitled, pursuant to s. 192.091 (2)(b), to receive commissions on all ad valorem taxes collected and remitted on behalf of the district....

...Olson, 367 So.2d 207 (Fla. 1979); City of Miami Beach v. Rocio Corporation, 404 So.2d 1066 (3 D.C.A. Fla., 1981), pet. for rev. den., 408 So.2d 1092 (Fla. 1981); Campbell v. Monroe County, 426 So.2d 1158 (3 D.C.A. Fla., 1983). Further, pursuant to s 192.091 (2), F.S., the county tax collector is entitled to receive "upon the amount on all ....

...On county taxes, including licenses, the county tax collector is entitled to receive a commission of: ten percent on the first $5,000; five percent on the next $5,000; three percent on the balance up to the amount of taxes collected and remitted on an assessed valuation of $50 million; and two percent on the balance. Section 192.091 (2)(b)1.-4., F.S....

have been paid by the county commissioners. Section 192.091, F.S., states that "the commissions of the

QUESTIONS: 1. Is the Charlotte County Development Authority a taxing district within the meaning of s. 192.091 (2)(c)1. and 2., F.S. and former s. 192.091 (4), F.S., so that the tax collector is authorized to receive a commission for the collection and remittance of taxes? 2. Does s. 8, Ch. 73-172, Laws of Florida, amending s. 192.091 (4), F.S., in combination with the definition of independent special district contained in Part III [Local Financial Management and Reporting], Ch. 73-349, Laws of Florida [s. 218.31 , F.S.], alter the answer to question 1? SUMMARY: The Charlotte County Development Authority is the proper taxing district to be billed for commissions by the tax collector under s. 192.091 (4), F.S....

...x collectors. Nor does the enactment of Part III, Ch. 73-349, Laws of Florida [ss. 218.30 , 218.36 , F.S.], which relates to local financial management and reporting and not to the question of what constitutes a taxing district within the meaning of s. 192.091 (2)(c) and (4), F.S. The answer to your first question is in the affirmative and the answer to your second question is in the negative. Section 192.091 (2)(c), F.S., reads in relevant part: "The tax collectors of the several counties of the state shall be entitled to receive upon the amount of all real and tangible personal property taxes and licenses collected and remitted, the following commissions: * * * * * (c) On each taxing district: 1. Three percent on the amount of taxes levied on an assessed valuation of fifty million dollars; and 2. Two percent on the balance." Section 192.091 (4), F.S., prior to amendment by Ch....

...s given the statutory power to levy an annual tax on all taxable real and personal property in the county for specified purposes. (Sections 11 and 18, Ch. 65-1357, as amended.) Section 18 refers to the authority as "said district." As set out above, s. 192.091 (2)(c), F.S., provides for tax collectors to receive commissions on the amount of all real and tangible personal property taxes collected and remitted to each taxing district. Section 192.091 (4), F.S., as set out above, provides for commissions for collecting all district taxes, whether special or not, from the governing board or commission having charge of the financial obligations of the district....

...73-430, supra, is charged with control of the financial obligations of the authority. It, not the county government, has the power to levy taxes for appropriate statutory purposes. It is my opinion therefore that this authority is the taxing authority referred to in s. 192.091 (2)(c) and (4) and is the proper party to be charged as the taxing district, under s. 192.091 (4), rather than the county. As to your second question, the amendments to s. 192.091 (4), F.S., by s....

...Nor do the definitions, found in s. 218.31 , F.S., of special districts, as those definitions are limited to Part III of Ch. 73-349, Laws of Florida, relating to local finance management and reporting and do not relate to the question of what constitutes a taxing district under s. 192.091 (4).

J. T. Landress Highlands County Tax Collector Sebring QUESTIONS: 1. Is the office of Highlands County Tax Collector entitled to a commission pursuant to s. 192.091 (2)(c), F....

...with the Board of Supervisors of the Spring Lake Improvement District to charge them a reasonable fee mutually agreed upon to recover the administrative costs involved in collecting and remitting the special drainage tax? SUMMARY: The provisions of s. 192.091 , F....

...S., are not applicable to special taxing districts which levy annual drainage taxes, nor do they apply to assessments levied by a special taxing district on a basis other than ad valorem. Thus, the county tax collector would not be entitled to a commission pursuant to the provisions of s. 192.091 (2)(c) for collecting and remitting annual drainage taxes of the Spring Lake Improvement District....

...rict in relation to the construction of roads and highways, drainage and water control systems, water and sewage facilities, and recreational facilities. AS TO QUESTION 1: As I stated in my earlier opinion to you on a substantially similar question, s. 192.091 (2), F. S., provides commissions to county tax collectors for collecting and remitting all real and tangible personal property taxes at rates according to the tax involved and the amount collected. Section 192.091 (5), F. S., provides, however, that the provisions of s. 192.091 do not apply to `drainage district or drainage subdistrict taxes.' The special drainage taxes in question would appear to be `drainage district . . . taxes' within the purview of s. 192.091 (5), F....

...71-669 for the purpose of providing funds to pay the costs of levees, canals, field ditches, roadways, pumping facilities, and other works and improvements for the district. Therefore, assuming that the taxes in question are `drainage district . . . taxes' within the scope of s. 192.091 (5), the provisions of s. 192.091 (2)(c) would not apply to the Spring Lake Improvement District and the Highlands County Tax Collector would not be entitled to any commissions under s. 192.091 (2)(c) for collecting and remitting these special drainage taxes. Furthermore, the provisions of s. 192.091 , F....

...valorem basis. See Lake Howell Water and Reclamation District v. State, 268 So.2d 897 (Fla. 1972). Thus, the nature of the special drainage tax in question would also foreclose the Highlands County Tax Collector from collecting any commissions under s. 192.091 (2)(c) for his services to the Spring Lake Improvement District in collecting and remitting this tax....

amount of the taxes assessed on behalf of FIND. Section 192.091(1)(a), F.S., however, provides: The budget

...Dear Mr. Brown: On behalf of the Suwannee River Water Management District, you ask substantially the following question: What rate of commission may be charged for the collection of taxes levied by the Suwannee River Water Management District under section 192.091 (2), Florida Statutes? In sum: In light of the language in sections 373.539 and 373.503 , Florida Statutes, district and basin taxes levied by the Suwannee River Water Management District are subject to the same commission as applied to the collection of a county tax prescribed in section 192.091 (2)(a), Florida Statutes....

...d in determining the amount of the district's annual tax. 3 The property appraiser must then extend the amount of such tax on the county tax roll and certify the rate to the tax collector who, in turn, makes the collection on behalf of the district. Section 192.091 (2), Florida Statutes, sets forth the commissions that may be charged by tax collectors as follows: (a) On the county tax: 1....

...rmed in connection with such taxes at the same rates as apply to county taxes." 6 The plain language of section 373.0697 (2), Florida Statutes, subjects the collection of basin taxes to the same commission rate as that allowed for county taxes under section 192.091 (2), Florida Statutes....

...ricts clarifying their existence as special taxing districts. You conclude, therefore, that by classifying water management districts as special taxing districts, the collection of district taxes would be subject to the commission rates set forth in section 192.091 (2)(b), Florida Statutes, for taxing districts and special assessment districts....

...ter management districts as special districts. 10 Accordingly, I am of the opinion that the rationale of Attorney General Opinion 78-83 is still valid, making the commission for the collection of district and basin taxes the same as that provided in s. 192.091 (2)(a), Florida Statutes, for county taxes....

...3 See, s. 373.539 (1), Fla. Stat. 4 See, section 3, Chapter 25270, 1949, Laws of Florida, and section 8(3), Chapter 61-691, Laws of Florida (1961). 5 See, Chapter 20936, 1941, Laws of Florida and Chapter 21918, 1943, Laws of Florida, precursors to s. 192.091 , Fla....