FL H0371

Creates section 166.212 of Florida Statutes authorizing municipalities to levy a special assessment to fund law enforcement service costs.

Assessment must apportion costs among real property parcels in reasonable proportion to the benefit received, using methodology based on factors including square footage, location, use, projected response time, and property value (with restrictions on value as primary factor).

Requires municipalities to reduce ad valorem millage in the first year by an amount equivalent to the revenue collected from the special assessment, with exceptions allowing municipalities to limit reductions to 75 percent of the assessment revenue or 50 percent if approved by two-thirds vote of governing body.

Authorizes Department of Revenue to adopt rules and forms necessary to administer the assessment program.

Effective date: July 1, 2014.