(1) None of the provisions of this chapter or of any other law, whether general, special
or local or of the charter of any municipality or county, shall limit or restrict
the rate or the amount of the ad valorem taxes levied for the payment of the principal
of and the interest on any debt service whether secured by revenue certificates or
by bonds for which the full faith and credit of any county, municipality or taxing
district may be pledged, and such taxes shall be in addition to all other taxes authorized
or limited by law.
(2) Nothing in this section shall prevent any municipality, county or school board
from levying at least 5 mills of ad valorem tax during any fiscal year.
(3) A county or municipality may levy voted millage at the maximum millage rate approved
by referendum even if the levy would raise revenue in excess of that necessary for
debt service as authorized by a vote of the electors pursuant to s. 12, Art. VII of the State Constitution. The county or municipality may use the surplus revenue for any lawful purpose solely
related to the capital project for which the voted millage was approved, including
operations and maintenance. For purposes of this chapter, the portion of the voted millage necessary to pay
debt service must be treated as debt service millage and the excess portion must be
treated as general millage. The portion treated as general millage must be included within the millage levied
under the county or municipal 10-mill limitation.
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
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