1(1) 2Each county, as defined by s. 8125.011(1), 9may levy, subject to the provisions of s. 17125.0167, 18a discretionary surtax on documents taxable under the provisions of s. 29201.02, 30except that there shall be no surtax on any document pursuant to which the interest granted, assigned, transferred, or conveyed involves only a single-family residence. The single-family residence may be a condominium unit, a unit held through stock ownership or membership representing a proprietary interest in a corporation owning a fee or a leasehold initially in excess of 98 years, or a detached dwelling.
94(2) 95All provisions of chapter 201, except s. 102201.15, 103apply to the surtax. The Department of Revenue shall pay to the governing authority of the county which levies the surtax all taxes, penalties, and interest collected under this section less any costs of administration.
138(3) 139Each county that levies the surtax shall:
146(a) 147Include in the financial report required under s. 155218.32156information showing the revenues and the expenses of the trust fund for the fiscal year.
171(b) 172Adopt a housing plan every 3 years which includes provisions substantially similar to the plans required in s. 190420.9075(1)191.
192(c) 193Have adopted an affordable housing element of its comprehensive land use plan which complies with s. 209163.3177(6)(f)210.
211(d) 212Require by resolution that the staff or entity that has administrative authority for implementing the housing plan prepare and submit to the county’s governing body an annual report substantially similar to the annual report required in s. 249420.9075(10)250.
History.-ss. 2, 3, ch. 83-220; s. 1, ch. 84-270; s. 1, ch. 89-252; ss. 1, 7, ch. 2009-131.
Note
Note.-Repealed effective October 1, 2031, by s. 3, ch. 83-220, as amended by s. 1, ch. 84-270; s. 1, ch. 89-252; and s. 1, ch. 2009-131.
