FL H0789

Authorizes municipalities to levy a special assessment for law enforcement services, with costs apportioned among real property parcels based on factors such as square footage, location, use, and projected law enforcement time spent serving each parcel

Requires municipalities to reduce their ad valorem millage rate by an equivalent amount when implementing the law enforcement special assessment, with the assessment terminating if the final adopted millage exceeds the first-year proposed rate

Mandates municipalities with significant delinquent revenues ($10 million over 90 days, $5 million over 180 days, or $1 million over 270 days delinquent) to issue procurement requests to consumer collection agencies beginning October 1, 2016

Requires municipal annual financial audit reports to include discussion of delinquent designated revenues (abatement fines, administrative fines, property fines, and utility charges) and collection efforts

Effective date: July 1, 2016