Article: FLORIDA ATTORNEY GENERAL ISSUES ADVISORY LEGAL OPINION ON MUNICIPALITIES, MINIMUM MILLAGE

The office of the Florida Attorney General issued the following advisory legal opinion:

RE: TAXATION-MUNICIPALITIES-MILLAGE-minimum millage imposed by a municipality. Art. VII, s. 9, Fla. Const.; ss. 166.241, 200.065, 219.23, Fla. Stat.

Dear Mr. Ansbacher:

On behalf of the Town of Beverly Beach, you ask substantially the following question:

Does either the Florida Constitution or state law impose a minimum millage for the levy of ad valorem taxes by a municipality?

You state that the town has enjoyed an increase in ad valorem revenues, largely due to proximity to, and location between, the Intercoastal Waterway and the Atlantic Ocean. The property owners have requested a reduction in the ad ...

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