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