FL S1234

Authorizes municipalities to impose a special assessment to fund law enforcement services if the governing body adopts an ordinance and reduces ad valorem millage accordingly.

Assessment apportionment must be based on reasonable benefit to each property parcel, using factors such as structure size, location, use, projected police response time, and property value (though value cannot be the sole or major factor).

Municipalities must reduce ad valorem millage by the amount equal to forecasted special assessment revenue in the initial year, with future assessment increases limited to the method prescribed in section 200.065.

Millage reduction requirement capped at 75 percent of non-voter-approved and non-bond-pledged millage; reduced to 50 percent cap if special assessment resolution approved by two-thirds vote of governing body.

Rolled-back rate for future ad valorem millage increases is set at the millage imposed during the year the special assessment is implemented, adjusted for per capita personal income changes.