§ 262-576. Finances.

(a)

The powers, functions, and duties of the district regarding ad valorem taxation, bond issuance, other revenue-raising capabilities, budget preparation and approval, liens and foreclosure of liens, use of tax deeds and tax certificates as appropriate for non-ad valorem assessments, and contractual agreements, and the methods for financing the district and for collecting non-ad valorem assessments, fees, or service charges, shall be as set forth in this Act, in F.S. Chs. 170, 189, 191, and 197, and in any applicable general or special law as they may be amended from time to time.

(b)

The district board shall annually make an itemized estimate of the amount of money required to carry out the provisions of this Act for the next fiscal year, which shall be from October 1 to, and including the next succeeding September 30, which estimate shall show for what purpose the moneys are required and the amount necessary to be raised by taxation within the district.

(c)

The total millage for the district shall not exceed one mill in any one fiscal year. However, the total millage may be increased pursuant to F.S. § 191.009, after such increase has been approved by referendum.

(d)

Taxes herein provided for shall be assessed and collected in the same manner as provided for the assessment and collection of county taxes and subject to the same commission and fees for assessing and collecting as for the assessment and collection of county taxes.

(e)

All warrants for the payment of labor, equipment, materials, and other allowable expenses incurred by the district board in carrying out the provisions of this Act shall be payable on accounts and vouchers approved by the district board.

(f)

It is the responsibility of the district board to provide adequate bonding to protect the assets of the district. The district may issue general obligation bonds, assessment bonds, revenue bonds, notes, bond anticipation notes, or other evidences of indebtedness in accordance with F.S. § 191.012.

(g)

The district board shall allow for the collection of impact fees for capital improvement on new construction within the district.

(1)

a.

It is hereby found and determined that Collier County is located in one of the fastest growing areas in the nation. New construction and resulting population growth is placing a strain upon the capabilities of the district to continue to provide the high level of professional fire protection and related emergency services for which the residents of the district pay and which they deserve.

b.

It is readily apparent that additional equipment and facilities will be needed to meet the expanded commercial and residential growth within the district, at a cost beyond that which can be provided from current and anticipated ad valorem tax revenues assessed, collected, and received by the district.

c.

It is hereby declared that the cost of new facilities and equipment for fire protection and related emergency services shall be borne by new users of the district's services to the extent that new construction requires new facilities and equipment, but only to that extent.

d.

It is therefore the legislative intent of this section to transfer to the new user of the district's fire protection and related emergency services a fair share of the costs that new users impose on the district for new facilities.

e.

It is hereby declared that the amounts of impact fees for capital improvement provided for in this section are just, reasonable, and equitable.

(2)

No person shall issue or obtain a building permit for new residential dwelling units or new commercial or industrial structures within the district, or issue or obtain construction plan approval for new mobile home developments located within the district, until the developer thereof shall have paid the applicable impact fee for capital improvement to the district hereinafter set forth.

(3)

Impact fees for capital improvement to be assessed and collected hereunder shall be as follows, unless revised pursuant to the provisions of F.S. § 191.009(4):

a.

Each new residential dwelling unit: $0.15 per square foot of living area.

b.

New commercial or industrial structures: $0.30 per square foot of usable area.

c.

New mobile home developments: $0.15 per square foot of permitted living area.

"Living area" shall be defined as that area of any structure that is covered by a roof. "Permitted living area" means 25 percent of the area covered by the individual lots.

(4)

For the purpose of this section, each unit of any multifamily structure, whether it be a duplex, triplex, cooperative apartment, or condominium or similar type structure shall be considered and constitute a residential dwelling unit.

(5)

For purposes of this section, motels, hotels, shopping centers, churches, nursing homes, hospitals, congregate living facilities (when not part of an actual residence), schools, fraternal lodges, veterans' lodges, or similar type structures shall be considered commercial structures.

(6)

Impact fees for capital improvement collected by the district pursuant to this section shall be kept and maintained as a separate fund from other revenues of the district and shall be used exclusively for the acquisition, purchase, or construction of new facilities and equipment, or portions thereof, required to provide fire protection and related emergency services to new construction.

"New facilities and equipment" means land, buildings, and capital equipment, including, but not limited to, such fire and emergency vehicles and communications equipment as may, from time to time, be deemed necessary by the district to provide fire protection and related emergency services to the areas of new construction.

(7)

The impact fees for capital improvement collected hereunder shall not be used for the acquisition, purchase, or construction of facilities or equipment which must be obtained in any event to meet the needs of the district, regardless of growth within the district.

(8)

The district board shall maintain adequate records to ensure that impact fees for capital improvement collected hereunder are expended only for permissible new facilities or equipment.

(9)

The impact fee for capital improvement called for in this section may be reduced by 50 percent if the owner of the permitted structure will install fire sprinklers in accordance with NFPA Pamphlet 13, unless such fire sprinklers are mandated or required to be installed by any local, state, or federal law, rule, ordinance, statute, or fire code.

(Laws of Fla. ch. 2000-392, § 3, art. VI)