§ 201-3. Local government budgets.
(a)
Scope. All governmental units of Brevard County levying ad valorem taxes on all or part of the tax roll of Brevard County, except for the Brevard County Free Public Library District created pursuant to chapter 230, article III, shall be subject to the provisions of this section.
(b)
Requirements.
(1)
If the ad valorem tax revenues for the proposed budget of a governmental unit for operating funds exceeds by ten percent the ad valorem tax revenues for operating funds of the preceding year exclusive of the revenues to be raised from new construction and improvements not appearing on the previous year's assessment roll, then the governmental unit shall submit the following question to a referendum of the registered voters within that governmental unit:
Shall the budget of (insert name of governmental unit) be final as approved by the governing body?
(2)
If the majority of those voting vote in the affirmative, then the budget shall stand as approved by the governing board of the governmental unit. If the majority of those voting vote in the negative, then the governing board of the governmental unit shall reconvene its budget hearings in order to establish a new budget in which the ad valorem tax revenues for operating funds for the budget do not exceed 110 percent of the ad valorem tax revenues for operating funds of the preceding year, exclusive of the revenues to be raised from new construction and improvements not appearing on the previous year's assessment roll.
(3)
No city shall be required to levy less millage than that millage required to participate in revenue sharing.
(4)
No school district shall be required to levy less millage than that millage which would provide maximum state funding.
(5)
No provision of general law with respect to public hearings or advertisements required during the formulation of the budget by the governmental unit shall be superseded by this act.
(Laws of Fla. ch. 74-430, §§ 1, 2; Laws of Fla. ch. 85-381, § 1)