Posted November 21, 2011 at 4 a.m.
The state of Florida raised $22.6 billion in revenue in the last fiscal year.
Can you name the second-biggest public-revenue generator in the Sunshine State?
If you said "special taxing districts," you are correct.
Authorized by Florida Statutes 189 and 190, taxing districts serve a variety of governmental purposes — everything from fire and flood control, housing, mosquito control, solid waste disposal, community development, conservation and so on. First conceived in the 19th century, taxing districts have proliferated over time throughout Florida. There are now more than 1,600 such districts in the state, collecting a whopping $15.4 billion a year in revenue.
That's a lot of taxpayer money.
Gov. Rick Scott has taken note of this massive amount of revenue and is laying the groundwork to scrutinize taxing districts — their missions, operations, pay and benefits for board members, how they spend their money, and so on — as a way to possibly "reduce the tax burden" on state residents, according to Jon Costello, Scott's legislative affairs director. Toward this objective, Scott plans to ask the 2012 Legislature for authority to review taxing districts.
Given the pervasiveness and impact of taxing districts, there's considerable merit to Scott's request.
By statute, a taxing district:
• Operates within a limited geographical boundary.
• Is a local unit of special-purpose government, providing a clearly defined public benefit for which it was created.
• Collects either property taxes (based on the assessed value of the property) or non-ad valorem assessments (based on the benefit to the property).
• Is required to comply with Florida's Government-in-the-Sunshine law, hold public meetings and file annual reports with the state.
The governance of taxing districts varies. Some are led by boards appointed (in whole or part) by the governor. For example, the South Florida and St. Johns River water management districts — two of 71 multi-county special districts in the state — are governed by board members appointed exclusively by the governor. Children's Services councils, such as those in Martin and St. Lucie counties, are comprised of five ex-officio members (appointed by virtue of their office or position) and five gubernatorial appointees.
Some taxing districts are governed by boards appointed by county or city commissions. Still other boards, such as the St. Lucie West Services District, are elected by residents served by the district.
On the Treasure Coast, the number of taxing districts is highly instructive. While there are 11 taxing districts in Martin County and 14 in Indian River County, there are 52 in St. Lucie County (37 of which are community development districts).
It would be beneficial to know if taxing districts in a given area are providing duplicative services, or if individual districts have strayed from their mission. Taxpayers deserve to know if their special tax assessments are being used judiciously and if the boards of taxing districts are being held accountable for their actions and decisions.
Are special taxing districts fulfilling their missions and responsibilities effectively, according to state statutes?
We'll find out if lawmakers grant Scott the authority to review this unique feature of local government.
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