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Memorandum Bonds with Additional Property Tax Authority for Operations A single ballot question may authorize bonding authority and a millage levy, the excess of which can be used for operations and maintenance. The portion of the voted millage necessary to pay debt service must be treated as debt service millage and the excess portion must be treated as general millage. The portion treated as general millage must be included within the millage levied under the county or municipal 10 -mill limitation." The statutory authority comes from F.S. 200.18: "200.18 Bond payments; tax levies; restrictions.— (1) None of the provisions of this chapter or of any other law, whether general, special or local or of the charter of any municipality or county, shall limit or restrict the rate or the amount of the ad valorem taxes levied for the payment of the principal of and the interest on any debt service whether secured by revenue certificates or by bonds for which the full faith and credit of any county, municipality or taxing district may be pledged, and such taxes shall be in addition to all other taxes authorized or limited by law. (2) Nothing in this section shall prevent any municipality, county or school board from levying at least 5 mills of ad valorem tax during any fiscal year. (3) A county or municipality may levy voted millage at the maximum millage rate approved by referendum even if the levy would raise revenue in excess of that necessary for debt service as authorized by a vote of the electors pursuant to s. 12, Art. VII of the State Constitution. The county or municipality may use the surplus revenue for any lawful purpose solely related to the capital project for which the voted millage was approved, including operations and maintenance. For purposes of this chapter, the portion of the voted millage necessary to pay debt service must be treated as debt service millage and the excess portion must be treated as general millage. The portion treated as general millage must be included within the millage levied under the county or municipal 10 -mill limita tion. " Examples of bonds and operations backed by property tax Voters in Miami -Dade County used this authority and approved an ad valorem tax of 0.075 mills for a two-year period from 1990 to 1992 to fund the acquisition, protection and maintenance of environmentally endangered lands. A total of $90 million was raised for land acquisition. The county established an Environmentally Endangered Lands (EEL) program to administer the funds and set aside $10 million of the $90 million to pay for site management. Each year, the interest from this $10 million is used to secure, restore, and care for the sites acquired by the EEL program. Additional examples include: 1. November, 2006 bond in Collier County, Florida CONSERVATION COLLIER: ACQUISITION AND MANAGEMENT OF ENVIRONMENTALLY SENSITIVE LANDS, WATER RESOURCES LANDS, PUBLIC OPEN SPACE SHALL COLLIER COUNTY CONTINUE TO ACQUIRE, PRESERVE AND MANAGE ENVIRONMENTALLY SENSITIVE LANDS FOR THE PROTECTION OF WATER RESOURCES, WILDLIFE HABITAT, AND PUBLIC OPEN SPACE BY CONTINUING TO LEVY ONE QUARTER OF ONE MIL IN AD VALOREM TAXES THROUGH THE YEAR 2013, AFTER THE $75 MILLION 9