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The Florida Statutes

The 2018 Florida Statutes

Title XIII
PLANNING AND DEVELOPMENT
Chapter 189
UNIFORM SPECIAL DISTRICT ACCOUNTABILITY ACT
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F.S. 189.056
189.056 Downtown development districts; ad valorem taxation.
(1) It is the intent of the Legislature to encourage the revitalization of downtown areas within large municipalities where the societal ills associated with urban blight are most prevalent. However, in recognition of the traditionally broad home rule power exercised by charter counties, the Legislature intends that this section apply only to certain counties.
(2) The governing body of a municipality with a population of more than 400,000, as determined by the Office of Economic and Demographic Research, and located in a county as defined in s. 125.011(1) may, by ordinance, levy an ad valorem tax of up to 0.475 mill on the taxable value of all real and personal property located in a downtown development district to help finance the operation of the district. The district’s millage may not exceed 0.475 mill and may not exceed the limitations contained in s. 200.001(8)(d) for dependent special districts.
History.s. 1, ch. 2015-43.