FL S1998

Authorizes municipalities to impose a special assessment to fund law enforcement services costs, contingent on governing body ordinance adoption and ad valorem millage reduction.

Allows assessment apportionment based on property size, location, use, projected police response time, property value (as non-primary factor), and other reasonable benefit-related factors.

Requires municipalities to reduce ad valorem millage by the amount equivalent to projected special assessment revenue, with maximum reductions capped at 75 percent (or 50 percent if approved by two-thirds vote).

Sets the rolled-back rate for future ad valorem millage increases to the millage imposed in the implementation year, adjusted for per capita personal income changes.