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BOOK 95 FAGS 1:35 state certifies each county tax roll. To do that, the state performs random checks and examines assessed value in relation to sale prices. For statistical purposes only, a county's assessment roll is considered to be accurate and the tax roll will be certified if assessed values are 858 or more of sale prices. • LOCAL OPTION GAS TAX. During its 1993 session, the Florida legislature made two important changes to the state's local option gas tax laws. As part of the ELMS (Environmental Lands Management Study) Act, these two changes were designed to' provide local governments with the ability to generate more revenue to implement local comprehensive plans. One of these changes involved the establishment of a new local option gas tax. Ranging from one to five cents, this tax may be approved either by voter referendum or by a majority plus one vote of the applicable county's governing body. The other legislative change affected the ninth -cent gas tax (formerly called the voted gas tax). As a result of legislative action, this tax may now be imposed by any county in the state either by voter referendum or by extraordinary vote of the governing body. Because of these changes in state law, counties may, with just a majority plus one vote of the governing body, impose up to 6 cents of additional local option gas tax. In Indian River County, the imposition of an additional 6 cents of local option gas tax would raise approximately $3,199,000 countywide per year. If the additional gas tax were to be adopted by the county, the money raised could be used to reduce traffic impact fees, to subsidize traffic impact fees, to eliminate traffic impact fees, or used for maintenance and replacement of county bridges which must be substantially repaired or replaced (the cost of such work substantially exceeds available funding). Table III indicates which local governments have adopted the additional Local Option Gas Tax and at what rate. • IMPACT FEES As indicated in Table IV, six of the counties in the region collect impact fees at the time of building permit issuance. The only county which collects impact fees at the time of Certificate of Occupancy is Brevard County. All counties charge traffic impact fees. including Martin, Brevard, and Palm Beach, different impact fees. This is indicated in water and sewer are concerned, most counties some counties do not call them impact fees. 3 26 MAY 189 1995 . Several counties, impose five to eight Table IV. As far as have fees; however.,