CopyAgo (Fla. Att'y Gen. 1980).
Published | Florida Attorney General Reports
...The Department of Revenue or any other state agency or officer is not charged with any duty or responsibility by the terms of s. 2 of ch. 79-332 to `cut off' state funds to local government units which do not comply with the 105-percent revenue cap imposed by s. 200.066 , F. S., as enacted by ch. 79-332. STATEMENT OF FACTS: Resolution of these questions requires construction of the provisions of s. 200.066 (1), F....
...2 is `purposes' and `operations.' Neither are such fiscal terms as `capital purposes,' `capital expenditures,' `operating capital outlays,' or `fixed capital outlays' anywhere used in either the title to or the enacting provisions of s. 2 of ch. 79-332. The notice to the taxpayers (and voters) required and prescirbed by s. 200.066 (3), F....
...such `millage requirements,' whether for `operating expenses,' `capital expenses,' or `capital outlays' or to carry out certain functions and operations of an affected county or municipality or an agency thereof. One of the exclusions enumerated in s. 200.066 (1) (s....
...`Operating' means acting, exerting some agency or power. 67 C.J.S. Operating , p. 875. The word `purposes' appears to be used in the noun form and means the end or aim to which the view is directed in any plan, manner, or execution. 73 C.J.S. Purposes , p. 1260. The word `operations' ( see s. 200.066 (4)(a) (s....
...Webster, supra. See , 67 C.J.S. Operation , p. 876. Upon consideration of the foregoing viewed in light of the evident legislative purpose and objective, I am of the view that the phraseology, `for operating purposes,' as employed in the context of s. 200.066 (1), F....
...79-332 by the express terms thereof. The title of ch. 79-332, supra , which relates to `ad valorem tax relief,' declares and notes that the act is `providing exceptions' from its operation. Those exceptions (and exclusions) are expressly enumerated in s. 200.066 (1) as enacted by ch....
...The question of the necessity to levy a sufficient millage rate in order to prevent the impairment of any such `contract' is a mixed question of law and fact beyond the authority of my office to determine, it essentially being a judicial question. AS TO QUESTION 3: Your final question actually deals with s. 200.066 (4), F....
...79-332 differently than I have in question 1 and deemed that phrase to exclude nonvoted levies for capital improvements and which, therefore, did not submit any levy for any such capital improvements to a referendum for approval by the electors as provided in s. 2 of ch. 79-332. Section 200.066 (1), F....
...tax revenue provided by the 1978 millage rate for operating purposes be approved by referndum; nor does that subsection impose any penalty for failure to submit the described referendum rate for approval or rejection by the voters as provided for by s. 200.066 (3) and (4), as enacted by s. 2 of ch. 79-332. Neither does s. 200.066 (4)(b) provide any effective coercion or penalty to obtain compliance therewith, nor authorize any state agency or officer to withhold any state funds from any such noncomplying local government during the period between the effective date of ch....
...sly impose any duty on the department or any other agency or officer of the state. I therefore conclude that your department is not duly charged with any duty or responsibility by the terms of s. 2 of ch. 79-332 in connection with the enforcement of s. 200.066 (1) and (4)(a) or (b) as enacted by ch....
