F.S.1979 SURPLUS PROPERTY Ch. 217 Federal Property and ... · ty and Administrative Services Act of...

F.S.1979 SURPLUS PROPERTY Ch. 217

Federal Property and Administrative Services Act of 1949.

History.-s. 1, ch . 65-173; ss. 22, 35, ch. 69-106.

217.13 Officers and employees.-The department is authorized to appoint or employ such agents, officers or employees as it shall deem necessary for carrying out the provisions of this chapter.

History.-s. 1, ch. 65-173; ss. 22, 35, ch. 69-106; s. 70, ch. 73-333.

217.14 Adoption of rules and regulations.The department is authorized to adopt, promulgate, and repeal rules to implement the provisions of and carry out the purpose of this chapter, in compliance with chapter 120.


217.15 Assembly and distribution of information.-The department is authorized to secure, gather and assemble from the United States, or any owning or disposal agency thereof, information relating to the lease, sale or procurement and distribution of any equipment, supplies, materials or other property, real or personal, offered for procurement or distribution under the provisions of the Federal Property and Administrative Services Act of 1949, or any amendments thereto, or any other law providing for the disposal of surplus property. The department shall distribute and disseminate such information to the several boards, commissions, departments, state agencies and officers of the state, and the several counties of the state, boards of county commissioners, school boards, and other county agencies and officers, and municipalities of the state, and officers thereof, authorized by law to make purchases of material, supplies, and equipment or other property, real or personal, for state, county or municipal uses or purposes. The department may act as agent for any board, commission, department, state agency or officer of the state, or any ofthe several counties of the state, boards of county commissioners, school boards, and any other county agency and officer, or municipality of the state, and officers thereof, to enter a bid or bids in its or their behalf for any surplus property, real or personal, offered for lease, sale or other disposal by the United States, or any owning or disposal agency thereof, and as such agent to make any down payment or payment in full required in connection with such bidding.


217.16 Authority granted to other public en· tities of the state.-The authority granted to the state by s. 217.03, pertaining to surplus property is also granted to the following public entities of the state:

(1) Every county of the state, boards of county commissioners, school boards, or other county agency, and every county officer authorized by law to make purchases of material, supplies and equipment or other property, real or personal, for county use or

purposes. (2) Every municipality of the state, and every of

ficer thereof, authorized by law to make purchases of material, supplies and equipment or other property, real or personal, for municipal use or purposes.

History.-s. 1, ch. 65-173; s. 1, ch. 69-300.

217.17 Designation of officers or employees in connection with bids and payment of moneys. -The department and any public entity listed ins. 217.16, may designate by appropriate resolution or order any officer, employee or agency to enter a bid or bids in its or their behalf for any surplus property, real or personal, offered for lease, sale or other disposal by the United States, or any owning or disposal agency thereof, and may authorize such officer, employee or agency to make any down payment, or payment in full , required in connection with such bidding.

History.- s. 1, ch. 65-173; ss. 22, 35, ch . 69-106.

217.18 Exemption from compliance with laws relative to sealed bids.-The authority granted by ss. 217.03 and 217.16, may be exercised by the grantees of such authority without reference to the requirements of any general or special law, charter or ordinance, providing for advertising for sealed bids, inviting or receiving competitive bids, or the letting of contracts to the lowest and best bidder, and with respect to, and to the extent of, the contracts herein authorized, all general or special laws, charters or ordinances relating to advertising for sealed bids, inviting or receiving competitive bids, or the letting of contracts to the lowest and best bidder, are hereby abrogated, in order to effectuate the purposes of this law.

History.-s. 1, ch. 65-173.

217.19 Terms for contracts pursuant to ss. 217.03 and 217.16.-The contracts authorized by ss. 217.03 and 217.16, may be entered into for cash, or upon such credit terms or plan not in conflict with organic law, and as may be deemed advisable or expedient; any general or special law, charter or ordinance to the contrary is hereby modified to the extent of permitting entering into the contracts herein authorized, in order to effectuate the purposes of this chapter.

History.-s. 1, ch. 65-173.

217.20 Construction of ch. 65-173.-No provisions of ss. 217.01-217.19 shall be construed as in anywise repealing, altering, modifying or qualifying any general or special law, charter or ordinance, relating to advertising for sealed bids, inviting or receiving competitive bids, or the letting of contracts to the lowest and best bidder, or purchasing of property on credit terms, except to the extent herein provided.

History.-s. 1, ch. 65-173.

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Ch. 218 FINANCIAL MATTERS PERTAINING TO POLITICAL SUBDIVISIONS F.S.I979

CHAPTER 218

FINANCIAL MATTERS PERTAINING TO POLITICAL SUBDIVISIONS

PART I GENERAL FINANCIAL PROVISIONS RELATING TO POLITICAL SUBDIVISIONS (ss. 218.01-218.06)

PART II REVENUE SHARING ACT OF 1972 (ss. 218.20-218.26)

PART III LOCAL FINANCIAL MANAGEMENT AND REPORTING (ss. 218.30-218.38)

PART IV INVESTMENT OF LOCAL GOVERNMENT SURPLUS FUNDS (ss. 218.40-218.411)

PART V FINANCIAL EMERGENCIES (ss. 218.50-218.504)

PART I

GENERAL FINANCIAL PROVISIONS RELATING TO POLITICAL

SUBDIVISIONS

218.01

218.02

218.03 218.04

218.05

218.06

Authority to accept benefits of bankruptcy acts.

Disposition of unused funds relating to the refunding of bonds.

Creation of political subdivisions validated. Proceedings relating to certain bonds sold,

etc. , to Federal Government validated. Certain bonds sold to Federal Government,

etc., validated. Transfer of funds by county commissioners

with relation to public works grants.

218.01 Authority to accept benefits of bankruptcy acts.-For the purpose of rendering effective the privilege and benefits of any amendments to the bankruptcy laws of the United States that may be enacted for the relief of municipalities, taxing districts and political subdivisions, the state represented by its legislative body gives its assent to, and accepts the provisions of any such bankruptcy laws that may be enacted by the Congress of the United States for the benefit and relief of municipalities, taxing districts and political subdivisions and its several municipalities, taxing districts and political subdivisions, at the discretion of the governing authorities thereof, may institute and conduct and carry out, by any appropriate bankruptcy procedure that may be enacted into the laws of the United States for the purpose of conferring upon municipalities, taxing districts and political subdivisions, relief by proceedings in bankruptcy in the federal courts.

History.-s. 1, ch. 15878, 1933; CGL 1936 Supp. 1365(2).

shall revert back to the county or special taxing district to be used by the governing body or board of such county or taxing district for such general and lawful purposes of the county or taxing district raising such funds as in the judgment and discretion of such governing body or board shall seem to the best interest of the county or taxing district.

(2) For the purpose of carrying out the intent of this section, every officer or board, now or hereafter having the custody of any of the said funds shall transmit and return the same to the governing body or board of the county or taxing district, taking receipt therefor from such governing body or board.

History.-ss. 1, 2, ch. 15907, 1933; CGL 1936 Supp. 1365(4).

218.03 Creation of political subdivisions validated.-The creation, organization and existence of all cities, towns, counties, special tax school districts, special road and bridge districts, bridge districts and all other districts in this state which have heretofore issued or taken proceedings toward the issuance of any bonds for the purpose of financing or aiding in financing any work, undertaking or project financed or to be financed in whole or in part by a loan or grant heretofore made or agreed to be made to such public body by the United States acting through the Federal Emergency Administrator of Public Works are validated, ratified, approved and confirmed.


218.04 Proceedings relating to certain bonds sold, etc., to Federal Government validated.-All proceedings heretofore taken in connection with the authorization or issuance of any issue ofbonds, all or a part of which have heretofore been purchased by the United States through the Federal Emergency Administrator of Public Works, or an agreement for the purchase of all or a part of which has heretofore been entered into by the United States through the Federal Emergency Administrator of Public Works,

218.02 Disposition of unused funds relating issued or to be issued for the purpose of financing or to the refunding of bonds.- aiding in the financing of any work, undertaking or

(I) All funds heretofore or hereafter raised or project by any public body are validated, ratified, created by any county or taxing district for the pur- approved and confirmed notwithstanding any lack pose of applying toward the payment of interest or of power of such public body, or the governing board, principal of refunding bonds of such county or taxing council, commission or officers thereof, to authorize district, when such refunding bonds are not issued such bonds, or to execute the same, and notwithand such funds not otherwise lawfully disposed of, standing any defects or irregularities in such pro-

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F.S.1979 FINANCIAL MATTERS PERTAINING TO POLITICAL SUBDIVISIONS Ch. 218

ceedings or in such sale, execution or delivery, and all bonds heretofore or hereafter issued pursuant to such proceedings shall constitute binding, legal, valid, and enforceable obligations of such public body.


218.05 Certain bonds sold to Federal Government, etc., validated.-

(!) All bonds heretofore issued for the purpose of financing or aiding in financing any work, undertaking or project by any public body to which any loan or grant has heretofore been made or agreed to be made by the United States through the Federal Emergency Administrator of Public Works for the purpose of financing or aiding in financing of such work, undertaking or project, including all proceedings for the authorization and issuance of such bonds and the sale, execution and delivery thereof, are validated~ ratified, approved and confirmed, notwithstandu~g any lack of power of such public body or the govermng board, council or commission or officers thereof, to authorize and issue such bonds, or to sell, execute or deliver the same, and notwithstanding any defects or irregularities in such proceedings, or in such sale, execution or delivery; and such bonds are and shall be binding, legal, valid and enforceable obligations of such public body.

(2) The term "bonds" includes bonds, notes, warrants, debentures, certificates of indebtedness revem~e cer~ificates and al~ instruments or oblig~tions ev1dencmg or representmg indebtedness or evidencing or representing the borrowing of m~ney or evidencing or representing a charge, lien, or encumbrance on specific revenues, income or property of a public body, including all instruments or obligations payable from a special fund.

History.-ss. 1, 4, ch. 17750, 1937; CGL 1940 Supp. 1365(43),(45).

218.06 Transfer of funds by county commissioners with relation to public works grants.-

(1) Boards of county commissioners of the several counties of the state, whenever it may be necessary to meet the requirements of the United States Government with reference to obtaining grants of federal funds in connection with the program of the Public Works Administration, may by resolution of such board, transfer and expend such sums of money as may be necessary to obtain said grant, from any fund to such other fund as may be necessary to meet said requirements and carry out the intent and purposes of the said transfer; provided, however, that no such transfer may be made by any county of the state without first having obtained the approval of the Department of Banking and Finance thereto and in the counties of the state where there is provi~ion for a budget commission, without first having also obtained the approval of said budget commission to said transfer.

(2) The Department of Banking and Finance and the budget commissions of the several counties of the state i_n :vhich there are provisions for such budget comm1sswns, may approve such transfers whenever in their opinion such transfers are necessary and proper.

69~~~ory.-s. 1, ch. 18023, 1937; CGL 1940 Supp. 1373(73); ss. 12, 35, ch.

PART II

REVENUE SHARING ACT OF 1972

218.20 218.21 218.215

218.23

218.245 218.25

218.26

Short title. Definitions. Revenue sharing trust funds; creation and

distribution. Revenue sharing with units of local gov

ernment. Revenue sharing; apportionment. Limitation of shared funds; holders of

bonds protected. Administration; distribution schedule.

218.20 Short title.-This part shall be known, and may be cited, as the "Florida Revenue Sharing Act of 1972."

History.-s. 1, ch. 72·360; s. 1, ch. 73·349; s. 1, ch. 74·194.

218.~1 Definitions.-As used in this part, the followmg words and terms shall have the meanings ascribed them in this section, except where the context clearly indicates a different meaning:

(1) .. "Unit oflocal government" means a county or mumc1pal government and shall not include any special district as defined in part III.

(2) "County" means a political subdivision of the state as established pursuant to s. 1, Art. VIII of the State Constitution.

(3) "Municipality" means a municipality created pursuant to general or special law and metropolitan and consolidated governments as provided in s. 6(e) and (f) of Art. VIII of the State Constitution. Such m~nicipality must have held an election for its legislative body pursuant to law and established such a legislative body which meets pursuant to law.

(4) "Department" means the Department of Revenue.

(5) "Entitlement" means the amount of revenue which would be shared with an eligible unit of local government if the distribution from trust funds were based solely on the formula computation.

(6) "Guaranteed entitlement" means the amount of revenue which must be shared with an eligible unit of local government so that:

(a) No eligible county shall receive less funds from the Revenue Sharing Trust Fund for Counties in any fiscal year than the amount received in the aggregate from the state in fiscal year 1971-1972 under the provisions of the then existing s. 210.20(2)(c), tax on cigarettes; s. 323.16 (4), road tax; and s. 199.292(4), tax on intangible personal property.

(b) No eligible municipality shall receive less funds from the Revenue Sharing Trust Fund for Municipalities in any fiscal year than the aggregate amount it received from the state in fiscal year 1971-1972 under the provisions of the then existing s. 210.20(2)(a), tax on cigarettes; s. 323.16(3), road tax; and s. 206.605, tax on motor fuel; except that any government exercising municipal powers pursuant to s. 6(£), Art. VIII of the State Constitution shall not receive less funds from any such revenue sharing trust fund than the aggregate amount it received from the state in the preceding state fiscal year un-

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Ch. 218 FINANCIAL MATTERS PERTAINING TO POLITICAL SUBDIVISIONS F.S.1979

der the provisions of this part, plus a 7 percent increase in such amount.

(7) "Minimum entitlement" means the amount of revenue, as certified by a unit oflocal government and determined by the department, which must be shared with a unit of local government so that such unit will receive the amount of revenue necessary to meet its obligations as a result of pledges or assignments or trusts entered into which obligated funds received from revenue sources or proceeds which by terms of this act shall henceforth be distributed out of revenue sharing trust funds.

(8) "Population" means the latest official state estimate of population certified pursuant to s. 23.019 or, ifthere is no independent annual certification of population for any urban service district necessary to the requirements of this part, the population of such district shall be determined by applying the latest available percentage distribution to the population of the area affected.

(9) "All receipts available" means the amount estimated to be available for distribution during the fiscal year as determined, and as amended from time to time, by the department.

History.-s. 1, ch. 72-360; s. 1, ch. 73-349; s. 1, ch. 74-194; s. 1, ch. 77-174.

218.215 Revenue sharing trust funds; creation and distribution.-

(1) The Revenue Sharing Trust Fund for Counties is hereby created. All revenue designated for deposit in such fund shall be deposited by the appropriate agency. The distribution to the several counties shall be made monthly as provided in ss. 218.23 and 218.26.

(2) The Revenue Sharing Trust Fund for Municipalities is hereby created. All revenue designated for deposit in such fund shall be deposited by the appropriate agency. The distribution to the several municipalities shall be made monthly as provided in ss. 218.23 and 218.26.

History.-s. 1, ch. 72-360; s. 1, ch. 73-349; s. 1, ch. 74-194. Note.-Former s. 218.24.

218.23 Revenue sharing with units of local government.-

( I) To be eligible to participate in revenue sharing beyond the minimum entitlement in any fiscal year, a unit oflocal government is required to have:

(a) Reported its finances for its most recently completed fiscal year to the Department of Banking and Finance pursuant to s. 218.32.

(b) Made provisions for annual postaudits of its financial accounts in accordance with provisions of law.

(c) Levied, as shown on its most recent financial report pursuant to s. 218.32, ad valorem taxes, exclusive of taxes levied for debt service or other special millages authorized by the voters, to produce the revenue equivalent to a millage rate of3 mills on the dollar based on the 1973 taxable values as certified by the property appraiser pursuant to s. 193.122(2) or, in order to produce revenue equivalent to that which would otherwise be produced by such 3-mill ad valorem tax, to have collected an occupational license tax or a utility tax, or both of these taxes, in combination with the ad valorem tax. If a new municipality is incorporated, the provisions ofthis par-

agraph shall apply to the taxable values for the year of incorporation as certified by the property appraiser. For the distribution in fiscal year 1974-1975, the taxable values shall be the 1972 taxable values as certified by the property appraiser.

(d) Certified that persons in its employ as police officers, as defined ins. 943.10(1), meet the qualifications for employment as established by the Police Standards and Training Commission; that its salary structure and salary plans meet the provisions of chapter 943; and that no police officer is compensated for his services at an annual salary rate of less than $6,000. However, the department may waive the minimum police officer salary requirement if a city or county certifies that it is levying ad valorem taxes at 10 mills.

(2) The distribution to a unit oflocal government under this part is determined by the following formula:

(a) First, the entitlement of an eligible unit of local government shall be computed on the basis of the apportionment factor provided in s. 218.245, which shall be applied for all eligible units of local government to all receipts available for distribution in the respective revenue sharing trust fund.

(b) Second, revenue shared with eligible units of local government for any fiscal year shall be adjusted so that no eligible unit of local government shall receive less funds than its guaranteed entitlement.

(c) Third, revenue shared with units oflocal government for any fiscal year shall be adjusted so that no unit oflocal government shall receive less funds than its minimum entitlement.

(d) Fourth, after the adjustment provided in paragraphs (b) and (c), and after deducting the amount committed to all the units of local government, the funds remaining in the respective trust funds shall be distributed to those eligible units oflocal government which qualify to receive additional moneys beyond the guaranteed entitlement, on the basis of the additional money of each qualified unit. oflocal government in proportion to the total additional money of all qualified units of local government.

History.-s. 1, ch. 72-360; s. 1, ch. 73-349; s. 1, ch. 74-194; s. 1, ch. 74-628; s. 1, ch. 77-102; s. 65, ch. 77-104.

Note.-Former s. 218.22.

218.245 Revenue sharing; apportionment.(!) The apportionment factor for all eligible

counties shall be composed ofthree equally weighted portions as follows:

(a) Each eligible county's percentage of the total population of all eligible counties in the state.

(b) Each eligible county's percentage of the total population of the state residing in unincorporated areas of all eligible counties.

(c) Each eligible county's percentage of total sales tax collections in all eligible counties during the preceding year.

(2) The apportionment factor for all eligible municipalities shall be composed of three equally weighted portions as follows:

(a) The proportion of the population of a given municipality to the total population of all the eligible municipalities in the state, as adjusted by the following factors:

1. For a municipality with a population in excess

1054


of 50,000, the population shall be adjusted by multiplying its population by a factor of 1.791.

2. For a municipality with a population in excess of 20,000, but less than 50,001, the population shall be adjusted by multiplying its population by a factor of 1.709.



(b) The proportion of the sales tax collected within a given municipality to the total sales tax collected within all the eligible municipalities in the state. The sales tax collected within a given municipality shall be derived by allocating the amount of sales tax collections for the county in which the municipality is located to each municipality in the county on the basis of the proportion of each municipality's population to the total population of the county.

(c) The ratio of the relative local ability to raise revenue, to be determined:

1. By dividing the per capita nonexempt assessed real and personal property valuation of all eligible municipalities by the per capita nonexempt real and personal property valuation of each eligible municipality.

2. By multiplying the population of an eligible municipality by the percentage applicable to that municipality as established under subparagraph 1.

3. By dividing the population, as recalculated to reflect the relative local ability, by the total recalculated population of all eligible municipalities in the state.

(d) For a metropolitan or consolidated government, as provided by s. 3, s. 6(e), or s. 6(f) of Art. VIII of the State Constitution, the population or sales tax collections of the unincorporated area or areas outside of urban service districts, if such have been established, as determined in paragraphs (a) through (c) above and after adjustments made as provided therein, shall be further adjusted by multiplying the adjusted or recalculated population or sales tax collections, as the case may be, by a percentage which is derived by dividing:

1. The total amount of ad valorem taxes levied by the_ county government on real and personal property m the area of the county outside of municipal limits, as created pursuant to general or special law, or outside of urban service district limits, where such are established; by

2. The total amount of ad valorem taxes levied on real and personal property by the county and municipal governments.

History.-s. 1, ch. 72-360; s. 1, ch. 73-349; s. 1, ch. 74-194. Note.-Former ss. 218.22 and 218.23.

cf.-s. 23.019 Population census determination.

218.25 Limitation of shared funds; holders of bonds protected.-Local governments shall not use any portion of the moneys received in excess of the guaranteed entitlement from the revenue sharing trust funds created by this part to assign, pledge, or set aside as a trust for the payment of principal or

interest on bonds, tax anticipation certificates, or any other form of indebtedness, and there shall be no other use restriction on revenues shared pursuant to this part. The state does hereby covenant with holders of bonds or other instruments of indebtedness issued by local governments prior to July 1, 1972, that it is not the intent of this part to affect adversely the rights of said holders or to relieve local governments of the duty to meet their obligations as a result of previous pledges or assignments or trusts entered into which obligated funds received from revenue sources which by terms of this part shall henceforth be distributed out of the revenue sharing trust funds.

History.-s. 1, ch. 72-360; s. 1, ch. 73-349; s. 1, ch. 74-194.

218.26 Administration; distribution schedule.-

(1) The department is empowered to promulgate rules and regulations and to issue special instructions to local governments as required to carry out the provisions of this part.

(2) The department shall, for all taxes collected and received into the revenue sharing trust funds, establish a schedule of equal monthly distribution for any computation period. The department is authorized to receive funds pursuant to s. 215.18 at any time in order to make such monthly payments by the 25th day of the month.

(3)(a) The department shall compute the apportionment factors once each fiscal year for use during the fiscal year. The computation shall be made prior to July 25 of each fiscal year and shall be based upon information submitted and certified to the department prior to June 1 of each year.

(b) The apportionment factors shall, except in the case of error, remain in effect for the fiscal year.

(4) It shall be the duty of each agency and unit of local government required to submit certified information to the department pursuant to the administration of this part to file timely information. Any unit of local government failing to provide timely information required pursuant to the administration of this part shall, by such action, authorize the department to utilize the best information available or, if no such information is available, to take any necessary action, including disqualification, either partial or entire, and shall further, by such action, waive any right to challenge the determination of the department as to its share, if any, pursuant to the privilege of receiving shared revenues under this part.


PART III

LOCAL FINANCIAL MANAGEMENT AND REPORTING

218.30 218.31 218.32

218.33

218.34

Short title. Definitions. Financial reporting; units of local govern

ment. Units of local government; establishment

of uniform fiscal years and accounting practices and procedures.

Special districts; financial matters.

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Ch. 218 FINANCIAL MATTERS PERTAINING TO POLITICAL SUBDIVISIONS F.S.1979

218.345 218.35 218.36

218.37

218.38

Special districts; investments. County fee officers; financial matters. County officers; record and report of fees

and disposition of same. Powers and duties of Division of Bond Fi

nance; advisory council. Notice of bond issues required; verifica

tion.

218.30 Short title.-This part shall be known and may be cited as the "Uniform Local Government Financial Management and Reporting Act."

History.-s. 2, ch. 73-349.

218.31 Definitions.-As used in this part, except where the context clearly indicates a different meaning:

(1) "Unit of local government" means a county, municipality, or special district.

(2) "Unit of local general purpose government" means a county or a municipality established by general or special law.

(3) "Local governing authority" means the governing body of a unit oflocal general purpose government.

(4) "Department" means the Department of Banking and Finance.

(5) "Special district" means a local unit of special government, except district school boards and community college districts, created pursuant to general or special law for the purpose of performing prescribed specialized functions, including urban service functions, within limited boundaries.

(6) "Dependent special district" means a special district whose governing head is the local governing authority, ex officio, or otherwise, or whose budget is established by the local government authority.

(7) "Independent special district" means a special district whose governing head is an independent body, either appointed or elected, and whose budget is established independently of the local governing authority, even though there may be appropriation of funds generally available to a local governing authority involved.

(8) "County fee officers" means those county officials who are assigned specialized functions within county government and whose budgets are established independently of the local governing body, even though said budgets may be reported to the local governing body or may be composed of funds either generally or specially available to a local governing authority involved.

(9) "Verified report" means a report that has received such test or tests by the department so as to accurately and reliably present the data which have been submitted by units of local government for inclusion in said report.

(10) "Short-term debt" means any debt with a maturity of less than 1 year from the date of issuance.

(11) "Revenue bonds" means any obligations issued by a unit to pay the cost of a project or improvement thereof, or combination of one or more projects or improvements thereof, and payable from the earnings of such project and any other special funds authorized to be pledged as additional security therefor.

(12) "Limited revenue bonds" means any obligations issued by a unit to pay the cost of a project or improvement thereof, or combination of one or more projects or improvements thereof, and payable from funds, exclusive of ad valorem taxes, special assessments, or earnings from such projects or improvements.

(13) "Industrial development bond" means any obligation the interest on which is exempt from income taxes under the provisions of s. 103(b) of the United States Internal Revenue Code and the payment of the principal or interest on which under the terms of such obligation or any underlying arrangement is, in whole or in major part:

(a) Secured by any interest in property used or to be used in a trade or business or in payments in respect of such property.

(b) To be derived from payments in respect of property, or borrowed money, used or to be used in a trade or business.

History.-s. 2. ch. 73-349; s. 4, ch. 79-183.

218.32 Financial reporting; units of local government.-

· (1)(a) Each unit of local government, within 90 days after the close of its fiscal year, shall complete its financial statements for the previous fiscal year, which statements shall be prepared in compliance with generally accepted government accounting principles.

(b) Each unit of local government shall submit a copy of a financial report covering its operations during the preceding fiscal year within 180 days after the close of the fiscal year. The financial report shall be consistent with the standards established by the United States Bureau of the Census and shall contain such information and be in such form as may be required by the department to adequately assess the financial conditions of the unit oflocal government. The information in the financial report submitted to the department shall, except for municipalities with annual budgets of less than $100,000, be completed by a certified public accountant retained by the unit of local government and paid from its public funds . The certified public accountant shall certify that the report has been completed in accordance with instructions provided by the department and is produced from the audited financial statements required by s. 11.45(3).

(c) If the department fails to receive the financial report within such period, it shall notify the Legislative Auditing Committee of such failure to report. Following receipt of notification of failure to report, the Legislative Auditing Committee may:

1. In the case of a city or county, notify the Department of Revenue and the Department of Banking and Finance that the local unit of government has failed to comply. Upon notification, the department shall withhold any funds payable to such governmental entity until the required report is received by the department.

2. In the case of a special district, notify the Department of Community Affairs that the special district has failed to provide the required financial report. Upon notification, the department shall proceed pursuant to ss. 189.008 and 189.009.

(2) The department shall annually file a verified

1056


report, by May 1, with the Governor and Legislature showing, in detail, the numbers and types of units of local government, the revenues, both locally derived and derived from intergovernmental transfers, and expenditures of such units. The report shall include, but not be limited to, analyses of:

(a) Retirement information on all local retirement systems as provided by the Division of Retirement of the Department of Administration.

(b) Bonded indebtedness of all units of local government, including general obligation bonds, revenue bonds, industrial development bonds, limited revenue bonds, special assessment bonds, and shortterm debt, as provided by the Division of Bond Finance of the Department of General Services, and any additional items of data or analyses thereof as developed by the department.

(3) Failure by any unit oflocal government to file timely a copy of a financial statement shall, in addition to any other penalties provided by law, authorize the department to employ personnel or send departmental personnel to such unit of local government in order to complete and file such financial statements. The expenses related to the completion and filing of such financial statement shall be charged to the unit of local government. Upon failure by the unit to pay such charge within 15 days of billing, the department shall so certify to the Comptroller who shall forward the amount so certified to the department from any funds due to the unit of local government under any revenue sharing or tax sharing fund established by the state, except as otherwise provided by the State Constitution. The department shall include in its annual report a statement of all units failing to file a report and of those units for which the department provided a report pursuant to this subsection.

(4) The Department ofTransportation shall recommend to the Department of Banking and Finance no later than April1, 1978, uniform program data to be furnished by each local government as a part of its annual financial report submitted pursuant to s. 218.32. Such data shall include, but not be limited to, miles of new construction, miles resurfaced or reconstructed, miles maintained, work performed by county or municipal forces and by contract, contracts let, and such other pertinent information as determined by the Department of Transportation. The Department of Transportation shall compile an annual comprehensive transportation report for presentation to the Legislature no later than March 15 of each year.


218.33 Units of local government; establishment of uniform fiscal years and accounting practices and procedures.-

(!) Every unit oflocal government shall begin its fiscal year on October 1 of each year and end it on September 30.

(2) The department is empowered and authorized to make such reasonable rules and regulations regarding uniform accounting practices and procedures by units of local government in this state, including a uniform classification of accounts, as it deems necessary to assure the use of proper account-

ing and fiscal management techniques by such units. (3) Any word, sentence, phrase, or provision of

any special act, municipal charter, or other law that prohibits or restricts a unit oflocal government from complying with this section or any rules or regulations promulgated hereunder is hereby nullified and repealed to the extent of such conflict.

History.-s. 2, ch. 73-349; s. 66, ch. 77-104.

218.34 Special districts; financial matters.(1) The governing body of each special district

shall make appropriations for each fiscal year which, in any one year, shall not exceed the amount to be received from taxation and other revenue sources. It shall be unlawful for any officer of a special district to draw money from the treasury except in pursuance of appropriation made by law.

(2) The proposed budget of a dependent special district shall be contained within the general budget of the local governing authority and be clearly stated as the budget of the dependent special district. Financial reporting shall be made in the same fashion as provided by rules of the department.

(3) The proposed budget of an independent special district located solely within one county shall be filed with the clerk of the county governing authority by September 1 of each year.

(4) The local governing authority may, in its discretion, review and approve the budget or tax levy of any special district located solely within its boundaries.

(5) Each special district shall make provision for annual postaudit of its financial accounts in accordance with the rules of the department.

History.-s. 2, ch. 73-349.

218.345 Special districts; investments.-(!) The governing body of each special district

shall, by resolution to be adopted from time to time, invest and reinvest any surplus public funds in its control or possession in:

(a) The Local Government Surplus Funds Trust Fund, as created by s. 218.405;

(b) Negotiable direct obligations of, or obligations the principal and interest of which are unconditionally guaranteed by, the United States Government at the then prevailing market price for such securities;

(c) Interest-bearing time deposits or savings accounts in banks organized under the laws of this state, in national banks organized under the laws of the United States and doing business and situated in this state, in savings and loan associations which are under state supervision, or in federal savings and loan associations located in this state and organized under federal law and federal supervision, provided that any such deposits are secured by collateral as may be prescribed by law; or

(d) Obligations of the Federal Farm Credit Banks, Federal Home Loan Mortgage Corporation, or Federal Home Loan Bank or its district banks, including Federal Home Loan Mortgage Corporation participation certificates, or obligations guaranteed by the Government National Mortgage Association.

(2)(a) All securities purchased by any such governing body under this section shall be properly ear-

1057

Ch. 218 FINANCIAL MATTERS PERTAINING TO POLITICAL SUBDIVISIONS F.S.l979

marked and immediately placed for safekeeping in a safety-deposit box in a bank or institution carrying adequate safety-deposit box insurance within the district, and no withdrawal of such securities in whole or in part shall be made from such safetydeposit box except upon authority evidenced by resolution of the governing body of the district.

(b) The governing body may also receive bank trust receipts in return for investment of surplus funds in securities. Any trust receipts received must enumerate the various securities held, together with the specific number of each security held. The actual securities on which the trust receipts are issued may be held by any bank depository chartered by the United States Government or the State of Florida or their designated agents.

(3) When the money invested in such securities is needed in whole or in part for the purposes originally intended, the governing body of the special district is authorized to sell such security or securities at the then prevailing market price and to pay the proceeds of such sale into the proper account or fund of the district.

(4) For the purposes of this section, the term "surplus funds" is defined as funds in any general or special account or fund of the district held or controlled by the governing body of the district, which funds in reasonable contemplation will not be needed for the purposes intended within a reasonable time from the date of such investment.

(5) Any surplus public funds subject to any contract or agreement on the date of this enactment shall not be invested contrary to said contract or agreement.

(6) The provisions of this section are supplemental to any and all other laws relating to the legal investments of special districts.


218.35 County fee officers; financial matters.-

(1) Each county fee officer shall establish an annual budget for his office which shall clearly reflect the revenues available to said office and the functions for which money is to be expended. The budget shall be balanced; that is, the total of estimated receipts, including balances brought forward, shall equal the total of estimated expenditures and reserves. The budgeting of segregated funds shall be made in such manner that the relation between program and revenue source as provided by law is retained.

(2) The clerk of the circuit court, functioning in his capacity as clerk of the circuit and county courts and as clerk of the board of county commissioners, shall prepare his budget in two parts:

(a) The budget relating to the state court system, including recording, which shall be filed with the state courts administrator as well as with the board of county commissioners; and

(b) The budget relating to the requirements of the clerk as clerk of the board of county commissioners, county auditor, and custodian or treasurer of all county funds and other county-related duties.

(3) Each county fee officer shall make provision for establishing a fiscal year beginning October 1 and ending September 30 of the following year, and

shall report his finances annually upon the close of each fiscal year to the county fiscal officer for inclusion in the annual financial report by the county.

(4) The proposed budget of a county fee officer shall be filed with the clerk of the county governing authority by September 1 preceding the fiscal year for the budget.

History.-s. 2, ch. 73-349.

218.36 County officers; record and report of fees and disposition of same.-

(1) Each county officer who receives any expenses or compensation in fees, commissions, or other remuneration, shall keep a complete record of all fees, commissions, or other remuneration collected by him and shall make an annual report to the board of county commissioners within 15 days of the close of his fiscal year. Such report shall specify in detail the purposes, character, and amount of all official expenses and the amount of net income or unexpended budget balance as of the close of the fiscal year. All officers shall prepare such reports and subscribe under oath as to their accuracy and propriety.

(2) On or before the date for filing the annual report, each county officer shall pay into the county general fund all money in excess of the sum to which he is entitled under the provisions of chapter 145. Whenever a tax collector has money in excess, he shall distribute the excess to each governmental unit in the same proportion as the fees paid by the governmental unit bear to the total fee income of his office. Any excess held by a property appraiser shall be divided into parts for each governmental unit which was billed and which paid for the operation of the property appraiser's office, in the same proportion as the governmental units were originally billed. Such part shall be an advance on the current year's bill, if any.

(3) The board of county commissioners shall, on the 16th day following the close of the fiscal year, notify the governor of the failure of any county officer to comply with the provisions of this section. Such notification shall specify the name of the officer and the office held by him at the time of such failure and shall subject said officer to suspension from office at the governor's discretion.

(4) Compliance by a county officer with the provisions of this section shall exempt said officer from making any report required pursuant to s. 116.03.

History.-s. 2, ch. 73-349; s. 17, ch. 74-234; s. I , ch. 77-102.

218.37 Powers and duties of Division of Bond Finance; advisory council.-

(!) The Division of Bond Finance of the Department of General Services, with respect to both general obligation bonds and revenue bonds, shall:

(a) Provide information, upon request of a unit of local government, on the preliminary planning of a new bond issue.

(b) Collect, maintain, and make available information on outstanding bonds oflocal units of govern-ment. ·

(c) Serve as a clearinghouse for information on all local bond issues.

(d) Undertake or commission studies on methods to reduce the costs of state and local bond issues.

(e) Recommend changes in law and in local prac-

1058


tices to improve the sale and servicing oflocal bonds. (0 Issue a regular newsletter to issuers, under

writers, investors, and the public, describing proposed new bond issues, new bond sales, refundings, and other pertinent information relating to local and state bonds. The division may charge fees for subscriptions to the newsletter.

(g) Issue an annual report to the Legislature describing the operations of the division relating to this section and s. 218.38.

(h) Provide the Department of Banking and Finance with current available information on all outstanding bond issues and new bond issues of units of local government.

(2) The Division of Bond Finance of the Department of General Services may adopt rules to implement the provisions of this section and s. 218.38.

(3) The governing board of the Division of Bond Finance shall appoint an advisory council to consult and assist the division with the implementation of this section. The council shall consist of the following:

(a) Two representatives of the municipal investment banking industry.

(b) Two representatives of local units of government.

(c) Two representatives from the general public. (4) A member of the council is not entitled to a

salary for duties performed as a member of the council, except that the members, other than public officers, shall receive the per diem authorized for legislators, and each member is entitled to reimbursement for travel and other necessary expenses incurred in the performance of official duties.

History.-s. 6, ch. 79-183.

218.38 Notice of bond issues required; verification.-

(1) Each unit of local government authorized by law to issue general obligation bonds or revenue bonds, including special assessment bonds, shall furnish the Division of Bond Finance of the Department ofGeneral Services a complete description of all outstanding bonds and shall also provide the division with any notice of sale or official statement for the purpose of offering bonds, prior to sale, for inclusion into the bond newsletter. Failure to submit prior notice of a proposed new bond issue shall not affect the validity of the bond issue.

(2) Each unit of local government authorized by law to issue general obligation bonds or revenue bonds, including special assessment bonds, shall, on dates established by the Division of Bond Finance of the Department of General Services, verify the information held by the division relating to the bonded obligations of the unit of local government.

(3) If a unit of local government fails to verify, pursuant to subsection (2), the information held by the division, or fails to provide a complete description of all outstanding bonds pursuant to subsection (1), the division shall notify the Legislative Auditing Committee of such failure to comply. Following receipt of such notification of failure to comply with these provisions, the Legislative Auditing Committee may:

(a) In the case of a city or county, notify the Department of Revenue and the Department of Bank-

ing and Finance that the local unit of government has failed to comply. Upon notification, the Department 1of Banking and Finance shall withhold any funds payable to such governmental entity until the required information is received by the division.

(b) In the case of a special district, notify the Department of Community Affairs that the special district has failed to comply. Upon notification, the Department 1of Banking and Finance shall proceed pursuant to ss. 189.008 and 189.009.

History.-s. 7, ch. 79-183. 1 Note.-The words "of Banking and Finance" were inserted by the editors

to clarify the reference to "the department."

PART IV

INVESTMENT OF LOCAL GOVERNMENT SURPLUS FUNDS

218.40 218.401 218.403 218.405

218.407 218.409 218.411

Short title. Purpose. Definitions. Local Government Surplus Funds Trust

Fund; creation. Local government investment authority. Administration of the trust fund. Authorization for state technical and advi-

sory assistance.

218.40 Short title.-This part shall be known, and may be cited, as the "Investment of Local Government Surplus Funds Act."

History.-s. 1, ch. 77·394.

218.401 Purpose.-It is the intent of this part to promote, through state assistance, the maximization of net interest earnings on invested surplus funds of local units of government, thereby reducing the need for imposing additional taxes.

History.-s. 1, ch. 77·394.

218.403 Definitions.-The following words or terms, when used in this part, shall have the following meanings:

(1) "Chief financial officer" means the mayor, manager, administrator, clerk, comptroller, treasurer, director of finance, or other local government official, regardless of the title of his office, charged with administering the fiscal affairs of a unit oflocal government.

(2) "Governing body" means the body or board in which the legislative power of a unit oflocal government is vested.

(3) "Surplus funds" means any funds in any general or special account or fund of a unit of local government which in reasonable contemplation will not be immediately needed for the purposes intended.

(4) "Trust fund" means the pooled investment fund created by s. 218.405 and known as the Local Government Surplus Funds Trust Fund.

(5) "Unit of local government" means a county, municipality, school district, special district, or any other political subdivision of the state.

History.-s. 1, ch. 77-394.

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Ch. 218 FINANCIAL MATTERS PERTAINING TO POLITICAL SUBDIVISIONS F.S.l979

218.405 Local Government Surplus Funds Trust Fund; creation.-There is hereby created a Local Government Surplus Funds Trust Fund to be administered by the State Board of Administration and to be composed of local government surplus funds deposited therein by units oflocal government under the procedures established in this part.

History.-s. 1, ch. 77·394.

218.407 Local government investment authority.-

(1) Upon determination by the governing body that it is in the interest of the unit of local government to deposit surplus funds in the trust fund, a resolution by the governing body shall be filed with the State Board of Administration authorizing investment of its surplus funds in the trust fund established by this part and other investments authorized by s. 215.47. The resolution shall name the local government official, who may be the chief financial or administrative officer of the local government, responsible for deposit and withdrawal of such funds and shall state the approximate cash flow requirements of the local government for the surplus funds to be invested.

(2) The provisions of this part shall not impair the power of a unit oflocal government to hold funds in deposit accounts with banking institutions or to invest funds as otherwise authorized by law.

His tory.-s. 1, ch. 77·394.

218.409 Administration of the trust fund.(1) Upon receipt of the resolution from the local

governing body, the State Board of Administration shall accept all wire transfers offunds into the trust fund. The State Board of Administration shall also wire transfer invested local government funds to the local government upon request of the local government official named in the resolution.

(2) The State Board of Administration shall administer the investment trust funds on behalfofthe participants and shall have the power to invest such funds.

(3) The State Board of Administration shall invest moneys in the trust fund with that degree of judgment and care, under the circumstances then prevailing, which persons of prudence, discretion, and intelligence exercise in the management of their own affairs, not for speculation, but for investment, considering the probable safety of their capital as well as the probable income to be derived. The State Board of Administration may purchase such surety or other bonds as may be necessary for its officials in order to protect the fund.

(4) All investments may be purchased jointly for the participants in the trust fund. The board may also purchase investments for a pooled investment account in which all participants may share pro rata, as determined by rule of the board, in the capital gain, income, or losses, subject to any penalties for early withdrawal.

(5) The State Board of Administration shall keep a separate account, designated by name and number of each participating local government. Individual transactions and totals of all investments, or the share belonging to each participant, shall be recorded in the accounts.

(6) The State Board of Administration shall report semiannually or upon request to every participant having a beneficial interest in the trust fund. The report shall show the changes in investments made during the preceding period. The report shall delineate, in a manner which is in accordance with generally accepted governmental accounting procedures, those funds on deposit, the manner in which the funds are invested, and the interest earnings thereon. The State Board of Administration shall furnish upon request the details of an investment transaction to any participant.

(7) Costs incurred in carrying out the provisions of this part shall be deducted from the interest earnings accruing to the trust fund. Such deductions shall be prorated among the participant local governments in the percentage that each participant's deposits bear to the total trust fund .

(8)(a) The principal, and any part thereof, of each and every account constituting the trust fund shall be subject to payment at any time from the moneys in the fund or as otherwise provided by agreement between the State Board of Administration and the investing unit.

(b) An order or warrant may not be issued upon any account for a larger amount than the share of the particular account to which it applies, and if such order or warrant is issued, the responsible official shall be personally liable under his bond for the entire overdraft resulting from the payment if made.

History.-s. 1, ch. 77·394.

218.411 Authorization for state technical and advisory assistance.-

(!) The State Board of Administration is authorized, upon request, to assist local governments in investing funds that are temporarily in excess of operating needs by:

(a) Explaining investment opportunities to such local governments through publication and other appropriate means.

(b) Acquainting such local governments with the state's practice and experience in investing shortterm funds.

(c) Providing, in cooperation with the Department of Community Affairs, technical assistance to local governments in investment of surplus funds.

(2) The State Board of Administration may establish fees to cover the cost of such services, which shall be paid by the unit oflocal government requesting such service. Such fees shall be deposited to the credit of the appropriation or appropriations from which the costs of providing the services have been paid or are to be charged.

History.-s. 1, ch. 77·394.

218.50 218.501 218.502 218.503

PARTV

FINANCIAL EMERGENCIES

Short title. Purpose. Definitions. Determination of financial emergency.

1060


218.504 Cessation of state action.

218.50 Short title.-Sections 218.50-218.504 shall be known as the "Local Government Financial Emergencies Act."

History.-s. 8, ch. 79-183.

218.501 Purpose.-The purpose of this act is: (1) To preserve and protect the fiscal solvency of

units of local government. (2) To assist local governmental units in provid

ing their essential services without interruption and in meeting their financial obligations.

(3) To assist units of local government through the improvement oflocal financial management procedures.

History.-s. 8, ch. 79-183.

218.502 Definitions.-As used in ss. 218.50-218.504, except where the context clearly indicates a different meaning, "unit of local government" means a county, municipality, or special district.

History.-s. 8, ch. 79-183.

218.503 Determination of financial emergency.-

(1) A unit oflocal government shall be in a state of financial emergency when any of the following conditions occur:

(a) Failure within the same fiscal year in which due to pay short-term loans from banks or failure to make bond debt service payments when due.

(b) Failure to transfer at the appropriate time, due to lack of funds:

1. Taxes withheld on the income of employees; or 2. Employer and employee contributions for: a. Federal Social Security; or b. Any pension, retirement, or benefit plan of an

employee. (c) Failure for one pay period to pay, due to lack

of funds: 1. Wages and salaries owed to employees; or 2. Retirement benefits owed to former em

ployees. (d) Budget deficits for 2 successive years. (e) Noncompliance of the local government re

tirement system with actuarial conditions provided by law.

(2) A unit of local government shall notify the Governor and the Legislative Auditing Committee when one or more of the above conditions have occurred or will occur if action is not taken to assist the unit of local government.

(3) Upon determination that one or more of the conditions in subsection (1) exist, the Governor shall have authority to implement measures as set forth in ss. 218.50-218.504 to resolve the financial emergency. Such measures may include, but shall not be limited to:

(a) Requiring approval of the local unit's budget by the Governor.

(b) Authorizing a state loan to the unit of local government and providing for repayment of same.

(c) Prohibiting a unit of local government from issuing bonds, notes, certificates of indebtedness, or

any other form of debt until such time as it is no longer subject to this section.

(d) Making such inspections and reviews of records, information, reports, and assets of the unit of local government, in which inspections and reviews the appropriate local officials shall cooperate.

(e)l. Establishing a financial emergencies board to oversee the activities of the local government. The board, if established, shall be appointed by the Governor. The Governor shall select a chairman and such other officers as are necessary. The board shall adopt such rules as are necessary for conducting board business. The board shall have authority to:

a. Make such reviews of records, reports, and assets of the local government as needed.

b. Consult with the officials of the unit of local government and appropriate state officials regarding any necessary steps to bring the books of account, accounting systems, financial procedures, and reports of the local government into compliance with state requirements.

c. Review the operations, management, efficiency, productivity, and financing of functions and operations of the unit of local government.

2. The recommendations and reports made by the board shall be submitted to the Governor for appropriate action .

(f) Requiring and approving a plan, to be prepared by the appropriate state agency in conjunction with the unit of local government, prescribing actions that will cause the local unit to no longer be subject to this section. Such plan shall include, but not be limited to:

1. Providing for payment in full of all payments due or to come due on debt obligations, pension payments, and all payments and charges imposed or mandated by federal or state law and for all judgments and past-due accounts, as priority items of expenditures.

2. A basis of priority budgeting or zero-based budgeting, resulting in the elimination of the lowest priority items which are not affordable.

3. A prohibition on a level of operations which can be sustained only with nonrecurring revenues.

(4) During the financial emergency period, the local governmental unit may not seek application of laws under the bankruptcy provisions of the United States Constitution except upon the prior approval of the Governor.

History.-s. 8, ch. 79-183.

218.504 Cessation of state action.-The Governor shall have the authority to terminate all state actions pursuant to ss. 218.50-218.504. Cessation of state action shall not occur until the Governor has determined that:

(1) The unit of local government: (a) Has established and is operating an effective

financial accounting and reporting system. (b) Has corrected or eliminated the fiscal emer

gency conditions outlined in s. 218.503. (2) No new fiscal emergency conditions exist.

History.-s. 8, ch. 79-183.

1061

Ch. 219 COUNTY PUBLIC MONEY, HANDLING BY STATE AND COUNTY F.S.1979

CHAPTER 219

COUNTY PUBLIC MONEY, HANDLING BY STATE AND COUNTY

219.01 219.02 219.03 219.04 219.05 219.06 219.07 219.075

219.08

Definitions. Handling of public money. Deputies and employees. Cash book. Depositories. Income and expenses. Disbursements. Investment of surplus funds by county offi

cers. Continuing duty.

219.01 Definitions.-The following words, terms and phrases, when used in this act, shall have the meaning ascribed to them in this section, except where the context clearly indicates a different meaning.

(1) For the purposes of this act, the term "officer" shall be taken to mean a county officer, including an officer whose authority is ordinarily confined to a district within a county, whose duties require or authorize him to collect public money; the term "officer" shall not include any board or commission or any member thereof acting as such.

(2) The term "public money" shall be taken to mean and include all money collected by a county officer which he is required or authorized by law, as such county officer, to collect, and underpayments, overpayments, partial payments and deposits of such money, except his salary when his sole compensation is provided by such salary.

History.- s. 1, ch. 57-349.

219.02 Handling of public money.-(1) It shall be the duty of each officer to issue a

receipt for each collection of public money made by him, a copy of which receipt shall be retained by the officer and shall be a public record. The receipt may be printed and registered by a cash register or validating machine, or may be by prenumbered license, or may be by prenumbered receipt blank. In addition to the foregoing alternative methods, any one or more of which may be used by the officer, he may use also any other form or method prescribed or approved by the Department of Banking and Finance which will record collections of public money in a manner adequate for a proper postaudit. The forms, the methods, the built-in characteristics of the cash register or validating machine, and the procedures for their use shall be prescribed or approved by the department. The Department of Banking and Finance shall furnish the forms prescribed by it and keep a record of the prenumbered receipt blanks issued by it to each officer. The officer shall keep safely all unused receipt blanks issued to him.

(2) It shall be the duty of each officer to keep safely all the public money collected by him. Each officer shall exercise all possible care for the protection of the public money in his custody, and all public money shall be kept separate in the depository and shall not be commingled with personal funds .

(3) It shall be the duty of the several boards of county commissioners to provide suitable facilities, and adequate insurance, for the protection of the

public money in the respective county offices; provided, that if it shall appear to an officer that the facilities or the insurance provided by the board of county commissioners are inadequate, he may, with the approval of the Department of Banking and Finance, provide the additional facilities and insurance found to be necessary, and may charge the cost thereof to the expense of his office.

History.-s. 2, ch. 57-349; ss. 12, 35, ch. 69-106.

219.03 Deputies and employees.-Each deputy and employee handling public money in county offices may be placed under bond by the officer, and the premium on the bond may be charged to the expense of the office.

History.-s. 3, ch. 57-349.

219.04 Cash book.-(1) Each officer as defined in this act, shall keep

a cash book, or books, wherein shall be entered daily all receipts and disbursements of public money, either by items or by summaries of itemized entries in other records, including machine tapes, kept in such office. The cash book shall be balanced, it shall show the amount of money on hand, and shall be a permanent record of the office.

(2) The cash book and the lists and records subsidiary to it and essential to the proper identification of and accounting for public money received or disbursed shall be on forms prescribed by or approved by the Department of Banking and Finance.

History.-s. 4, ch . 57-349; ss. 12, 35, ch. 69-106.

219.05 Depositories.-(1) Public money, as defined in this act, may be

deposited in a depository qualified under the provisions of chapter 136, and the regulations of the Department of Banking and Finance pursuant thereto. Such deposits shall be made sufficiently often to keep the amount of the money in the office within the insurance coverage; provided, that any public money may be paid directly to the officer, person or fund entitled to receive it, without first depositing it in the depository, if a receipt is taken and the transaction is properly recorded in the cash book.

(2) The title of each depository account shall include the name of the office, the name of the county, and such other suitable designation as may be required or desired, and withdrawals shall be made only by checks signed with the title of the account, by such officer, or by his duly authorized and bonded deputy or employee, or by warrants as provided in s. 136.06.

(3) Whenever a county office is vacated by any officer who carries a depository account carried under this act, the retiring officer shall transfer each of his official depository accounts to the incoming officer, and if he should fail to do so, the depository shall transfer such account or accounts to the person succeeding to the office, upon his written request, and exhibition to the said depository of his commission.

(4) No handling or service charges shall be de-

1062

F.S.1979 COUNTY PUBLIC MONEY, HANDLING BY STATE AND COUNTY Ch. 219

ducted by the depository from the amounts deposited. Any handling or service charges which are authorized by the depository agreement or by applicable federal law shall be billed to the board of county commissioners and paid by the said board from the general fund of the county.

(5) The Department of Banking and Finance shall prescribe and furnish the necessary forms and regulations to carry out the purposes of this section.

History.-s. 5, ch. 57-349; s. 7, ch. 59-23; ss. 12, 35, ch. 69-106; s. 8, ch. 78-406.

219.06 Income and expenses.-(1) Each officer whose compensation for his offi

cial duties is paid wholly or partly by fees or commissions, or fees and commissions, shall handle all collections of fees, commissions, and other compensation for his official duties in the same manner as other public money is herein required to be handled, and shall record them in detail sufficient to furnish the information required for the sworn statement required by s. 145.12(1), to be made to the board of county commissioners.

(2) Fees and commissions collected in the same transactions with collections of other public funds may be kept or deposited with such other public funds, and accounted for with them, until distribution is made of such other public funds.

(3) The officer may withdraw from the earnings of the office for his personal use at any time any amount which, together with previous withdrawals, shall not exceed his interest therein if his compensation were calculated to that time, prorated according to the number of days that had elapsed since the beginning of the calendar year.

(4) Disbursements made from the earnings of an officer for the expenses of the office shall be made by check payable to the person performing the service or furnishing the goods, supported by an itemized bill or voucher, except that a petty cash fund may be maintained for necessary cash expenditures and such petty cash fund may be reimbursed from time to time by checks supported by vouchers showing the purposes of the expenditures.

History.-s. 6, ch. 57-349.

219.07 Disbursements.-Each officer shall, not later than 7 working days from the close of the week in which the officer received the funds, distribute the money which is required to be paid to other officers, agencies, funds, or persons entitled to receive the same; provided, that distributions or partial distributions may be made more frequently; and provided further, that money required by law or court order, or by the purpose for which it was collected, to be held and disbursed for a particular purpose in a manner different from that set out herein shall be held and disbursed accordingly. Further, money collected by the county officer on behalf of the state shall be deposited directly to the account of the State Treasury not later than 7 working days from the close of the week in which the officer received the funds.

History.-s. 7, ch. 57-349; s. 1, ch. 59-177; s. 2, ch. 76-224. cf.-s. 116.01 Payment of public funds into treasury.

219.075 Investment of surplus funds by coun-

ty officers.-(1)(a) Except when another procedure is pre

scribed by law or by ordinance as to particular funds, a tax collector or any other county officer having, receiving, or collecting any money, either for his office or on behalf of and subject to subsequent distribution to another officer of state or local government, while such money is surplus to current needs of his office or is pending distribution, shall invest such money, without limitation, in:

1. The Local Government Surplus Funds Trust Fund, as created by s. 218.405;

2. Bonds, notes, or other obligations of the United States guaranteed by the United States or for which the credit of the United States is pledged for the payment of the principal and interest or dividends; or

3. Interest-bearing time deposits or savings accounts in banks organized under the laws of this state, in national banks organized under the laws of the United States and doing business and situated in this state, in savings and loan associations which are under state supervision, or in federal savings and loan associations located in this state and organized under federal law and federal supervision, provided that any such deposits are secured by collateral as may be prescribed by law.

(b) These investments shall be planned so as not to slow the normal distribution of the subject funds. The investment earnings shall be reasonably apportioned and allocated and shall be credited to the account of, and paid to, the office or distributee, together with the principal on which such earnings accrued.

(2) Except when another procedure is prescribed by law, ordinance, or court order as to particular funds, the tax collector shall, as soon as feasible after collection, deposit in a bank designated as a depository of public funds, as provided ins. 659.24, all taxes, fees, and other collections received by him and held prior to distribution to the appropriate taxing authority. Immediately after such funds have cleared and have been properly credited to his account, the tax collector shall invest such funds according to the provisions of this section. The earnings from such investments shall .be apportioned at least quarterly on a pro-rata basis to the appropriate taxing authorities. However, the tax collector may deduct therefrom such reasonable amounts as are necessary to provide for costs of administration of such investments and deposits.

(3) The State Board of Administration may establish a schedule and guidelines to be followed by tax collectors making deposits and investments under the provisions of subsection (2).

History.-s. 1, ch. 75-110; s. 1, ch. 77-174; s. 3, ch. 77-394; s. 6, ch. 79-262. Note.-Former s. 125.315.

219.08 Continuing duty.-Each of the duties required to be performed or done under the provisions of this act which is not done or performed at or within the time or times herein prescribed shall continue to be the duty of the person charged therewith until it is actually and completely performed.

History.-s. 8, ch. 57-349.

1063

Ch. 220 INCOME TAX CODE F.S.1979

CHAPTER 220

INCOME TAX CODE

PART I TITLE; DECLARATIONS OF INTENT; DEFINITIONS (ss. 220.01-220.03)

PART II TAX IMPOSED; APPORTIONMENT (ss. 220.11-220.15)

PART III RETURNS; DECLARATIONS; RECORDS (ss. 220.21-220.25)

PART IV PAYMENTS (ss. 220.31-220.34)

PART V ACCOUNTING (ss. 220.41-220.44)

PART VI MISCELLANEOUS (ss. 220.51-220.54)

PART VII SPECIAL RULES RELATING TO TAXATION OF BANKS AND SAVINGS ASSOCIATIONS (ss. 220.62-220.69)

PART I

TITLE; DECLARATIONS OF INTENT; DEFINITIONS

220.01 Short title. 220.02 Legislative intent. 220.03 Definitions.

220.01 Short title.-This chapter shall be known and may be cited as the "Florida Income Tax Code."

History.-s. I, ch. 71·984.

220.02 Legislative intent.-(1) It is the intent of the Legislature in enacting

this code to impose a tax upon all corporations, organizations, associations, and other artificial entities which derive from this state or from any other jurisdiction permanent and inherent attributes not inherent in or available to natural persons, such as perpetual life, transferable ownership represented by shares or certificates, and limited liability for all owners. It is the intent of the Legislature to subject such corporations and other entities to taxation hereunder for the privilege of conducting business, deriving income, or existing within the state. This code is not intended to tax, and shall not be construed so as to tax, natural persons who engage in a trade or business or profession in this state under their own or any fictitious name, whether individually as proprietorships or in partnerships with others, estates of decedents or incompetents, or testamentary trusts. However, corporations or other taxable entities which are or which become partners with one or more natural persons shall not, merely by reason of being a partner, exclude from their net income subject to tax their respective share of partnership net income. This statement of intent shall be given preeminent consideration in any construction or interpretation of this code in order to avoid any conflict between this code and the mandate in Art. VII, s. 5 of the State Constitution that no income tax shall be levied upon natural persons who are residents and citizens of this state.

(2) It is the intent of the Legislature that the tax

levied by this code shall be construed to be an excise or privilege tax measured by net income, and that said tax shall not be deemed or construed to be a property tax or a tax on property or a tax measured by the value of property for any purpose.

(3) It is the intent of the Legislature that the income tax imposed by this code shall utilize, to the greatest extent possible, concepts of law which have been developed in connection with the income tax laws of the United States, in order to:

(a) Minimize the expenses of the Department of Revenue and difficulties in administering this code;

(b) Minimize the costs and difficulties of taxpayer compliance; and

(c) Maximize, for both revenue and statistical purposes, the sharing of information between the state and the Federal Government.

(4) It is the intent of the Legislature that the tax imposed by this code shall be prospective in effect only. Consistent with this intention and the intent expressed in subsection (3), it is hereby declared to be the intent of the Legislature that:

(a) "Income," for purposes of this code, including gains from the sale, exchange, or other disposition of property, shall be deemed to be created for Florida income tax purposes at such time as said income is realized for federal income tax purposes;

(b) No accretion ofvalue, no accrual of gain, and no acquisition of a right to receive or accrue income which has occurred or been generated prior to November 2, 1971, shall be deemed to be "property," or an interest in property, for any purpose under this code; and

(c) All income realized for federal income tax purposes after November 2, 1971, shall be subject to taxation in full by this state and shall be taxed in the manner and to the extent provided in this code.

(5) It is the intent of the Legislature that ifthere is included in any taxpayer's net income subject to tax under this code any item or items of income which are determined to be improperly so included because of a conflict with any federal statute, the Constitution of the United States, or the State Constitution, all such items of income shall be excluded from the net incomes of all taxpayers subject to tax

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F.S.1979 INCOME TAX CODE Ch. 220

under this code, but all other provisions of this chapter, and their application, shall not be invalidated or in any way impaired by such required exclusion of an item or items of income.

History.- s. 1, ch . 71-984; s. 1, ch. 72-278.

220.03 Definitions.-(!) SPECIFIC TERMS.-When used in this code,

and when not otherwise distinctly expressed or manifestly incompatible with the intent thereof, the following terms shall have the following meanings:

(a) "Affiliated group of corporations" means two or more corporations which constitute an affiliated group of corporations as defined in section 1504(a) of the Internal Revenue Code.

(b) "Corporation" includes all domestic corporations; foreign corporations qualified to do business in this state or actually doing business in this state; joint-stock companies; common law declarations of trust, under chapter 609; corporations not for profit, under chapter 617; agricultural cooperative marketing associations, under chapter 618; professional service corporations, under chapter 621; foreign unincorporated associations, under chapter 622; private school corporations, under chapter 623; foreign corporations not for profit which are carrying on their activities in this state; and all other organizations, associations, legal entities, and artificial persons which are created by or pursuant to the statutes of this state, the United States, or any other state, territory, possession, or jurisdiction. The term "corporation" shall not include proprietorships, even if using a fictitious name; partnerships of any type, as such; state or public fairs or expositions, under chapters 615 and 616; estates of decedents or incompetents; testamentary trusts; or private trusts.

(c) "Department" means the Department of Revenue of this state.

(d) "Director" means the executive director of the Department of Revenue and, when there has been an appropriate delegation of authority, his delegate.

(e) "Earned," "accrued," "paid," and "incurred" shall be construed according to the method of accounting upon the basis of which a taxpayer's income is computed under this code.

(f) "Fiscal year" means an accounting period of 12 months or less ending on the last day of any month other than December or, in the case of a taxpayer with an annual accounting period of 52-53 weeks under subsection 441(f) of the Internal Revenue Code, the period determined under that subsection.

(g) "Includes" and "including," when used in a definition contained in this code, shall not be deemed to exclude other things otherwise within the meaning of the term defined.

(h) "Internal Revenue Code" means the United States Internal Revenue Code of 1954, as amended and in effect on January 1, 1979, except as provided in subsection (3).

(i) "Partnership" includes a syndicate, group, pool, joint venture, or other unincorporated organization through or by means of which any business, financial operation, or venture is carried on, including limited partnerships; and the term "partner"

includes a member having a capital or a profits interest in a partnership.

(j ) "Regulations" includes rules promulgated, and forms prescribed, by the department.

(k) "Returns" includes declarations of estimated tax required under this code.

(l) "State," when applied to a jurisdiction other than Florida, means any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States, or any political subdivision of any of the foregoing.

(m) "Taxable year" means the calendar or fiscal year upon the basis of which net income is computed under this code, including, in the case of a return made for a fractional part of a year, the period for which such return is made.

(n) "Taxpayer" means any corporation subject to the tax imposed by this code, and shall include all corporations for which a consolidated return is filed under s. 220.131.

(2) DEFINITIONAL RULES.-When used in this code and neither otherwise distinctly expressed nor manifestly incompatible with the intent thereof:

(a) The word "corporation" or "taxpayer" shall be deemed to include the words "and its successors and assigns" as if these words, or words of similar import, were expressed;

(b) Any term used in any section ofthis code with respect to the application of, or in connection with, the provisions of any other section of this code shall have the same meaning as in such other section; and

(c) Any term used in this code shall have the same meaning as when used in a comparable context in the Internal Revenue Code and other statutes of the United States relating to federal income taxes, as such code and statutes are in effect on January 1, 1979. However, if subsection (3) is implemented, the meaning of any term shall be taken at the time the term is applied under this code.

(3) FUTURE FEDERAL AMENDMENTS.-On or after January 1, 1972, when expressly authorized by law, any amendment to the Internal Revenue Code shall be given effect under this code in such manner and for such periods as are prescribed in the Internal Revenue Code, to the same extent as if such amendment had been adopted by the legislature of this state. However, any such amendment shall have effect under this code only to the extent that the amended provision of the Internal Revenue Code shall be taken into account in the computation of net income subject to tax hereunder.

(4) It is the intent of the Legislature that all amendments to the Internal Revenue Code shall be given effect under the Florida Income Tax Code in such manner and for such periods as -are prescribed in the Internal Revenue Code, to the same extent as if such amendments had been adopted by the Legislature of the state.

History.-s. 1, ch. 71-984; ss. 2, 3, ch . 72-278; s. 1, ch. 73-321 ; s. 1, ch. 74-324; s. 2, ch. 75-293; s. 1, ch. 76-173; s. 1, ch. 77-402; ss. 1, 2, ch . 78-58; s. 1, ch. 79-35.

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PART II

TAX IMPOSED; APPORTIONMENT

220.11 220.12 220.13 220.131 220.14 220.15

Tax imposed. Net income defined. Adjusted federal income defined. Adjusted federal income; affiliated groups. Exemption. Apportionment of adjusted federal income.

220.11 Tax imposed.-(1) A tax measured by net income is hereby im

posed on every taxpayer for each taxable year commencing on or after January 1, 1972, and for each taxable year which begins before and ends after January 1, 1972, for the privilege of conducting business, earning or receiving income in this state, or being a resident or citizen of this state. Such tax shall be in addition to all other occupation, excise, privilege, and property taxes imposed by this state or by any political subdivision thereof, including any municipality or other district, jurisdiction, or authority of this state.

(2) The tax imposed by this section shall be an amount equal to 5 percent of the taxpayer's net income for the taxable year.

History.-s. 1, ch. 71·984. cf.-s. 631.719 Credit for assessments paid by insurers.

220.12 Net income defined.-(1) For purposes of this code, a taxpayer's net

income for a taxable year which commences on or after January 1, 1972, shall be that share of its adjusted federal income for such year which is apportioned to this state under s. 220.15, less the exemption allowed by s. 220.14.

(2) For purposes of this code, a taxpayer's net income for a taxable year which begins before and ends after January 1, 1972, shall be that amount which bears the same ratio to the taxpayer's share of adjusted federal income which is apportioned to this state for the entire year as the number of days in such year after December 31, 1971, bears to the total number of days in such year, less a like proportion of the exemption allowed by s. 220.14, unless the taxpayer elects to compute net income for such taxable year in the manner and under the conditions provided in subsection (3).

(3)(a) If the taxpayer so elects, in the case of a taxable year beginning before and ending after January 1, 1972, there shall be taken into account in computing adjusted federal income, before apportionment, only those items earned, received, paid, incurred, or accrued after December 31, 1971, and the exemption provided by s. 220.14 shall be limited to that amount which bears the same ratio to the total exemption allowable under such section, determined without regard to this subsection, as the number of days in such year after December 31, 1971, bears to the total number of days in such year.

(b) The election provided by this subsection shall be made not later than the due date, including any extensions thereof, for filing taxpayer's return for the taxable year, in such manner as the department may by regulation prescribe. However, no such election shall be valid unless the director has given his

written approval at the time of such filing or unless the director fails to object to said election in writing within 30 days after such filing.

(c) The method of computing adjusted federal income under this subsection shall be considered extraordinary and shall only be allowed by the director in special situations where the taxpayer has demonstrated that the method for determining net income which is prescribed in subsection (2) will not reasonably reflect that portion of the taxpayer's income attributable to the period after December 31, 1971.

History.-s. 1, ch. 71·984.

220.13 Adjusted federal income defined.(1) "Adjusted federal income" shall mean an

amount equal to the taxpayer's taxable income as defined in subsection (2), or said taxable income of more than one taxpayer as provided ins. 220.131, for the taxable year, adjusted as follows:

(a) Additions.-There shall be added to such taxable income:

1. The amount of income tax paid or accrued as a liability to this state under this code which is deductible from gross income in the computation of taxable income for the taxable year;

2. The amount of interest which is excluded from taxable income under subsection 103(a) of the Internal Revenue Code or any other federal law, less the associated expenses disallowed in the computation of taxable income under subsection 265(2) of the Internal Revenue Code or any other law;

3. In the case of a regulated investment company or real estate investment trust, an amount equal to the excess of the net long-term capital gain for the taxable year over the amount of the capital gain dividends attributable to the taxable year.

(b) Subtractions.-!. In computing the net operating loss deduction

allowable for federal income tax purposes under s. 172 of the Internal Revenue Code for the taxable year, the net capital loss allowable for federal income tax purposes under s. 1212 of the Internal Revenue Code for the taxable year, the excess charitable contribution deduction allowable for federal income tax purposes under s. 170(d)(2) of the Internal Revenue Code for the taxable year, and the excess contributions deductions allowable for federal income tax purposes under s. 404 of the Internal Revenue Code for the taxable year, there shall be subtracted from taxable income, in order to arrive at adjusted federal income, such amounts as reflect the following limitations:

a. No deduction shall be allowed for net operating losses, net capital losses, and excess contribution deductions under ss. 170(d)(2) and 404 of the Internal Revenue Code which are carried forward from taxable years ending prior to January 1, 1972; and

b. The net operating loss, net capital loss, and excess contributions deductions under ss. 170(d)(2) and 404 of the Internal Revenue Code, respectively, allowable for any taxable year beginning before and ending after January 1, 1972, shall be limited to an amount which bears the same ratio to the taxpayer's net operating loss, net capital loss, and excess contributions deductions under ss. 170(d)(2) and 404 of the Internal Revenue Code, respectively, for the entire taxable year as the number of days in such year after

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December 31, 1971, bears to the total number of days in such year, unless the taxpayer elects to account separately for income under s. 220.12(3) of this code, in which case the net operating loss, net capital loss, and excess contributions deductions under ss. 170(d)(2) and 404 of the Internal Revenue Code, respectively, allowable for such year shall be determined on the basis of the items actually earned, received, paid, incurred, or accrued after December 31, 1971; and

c. A net operating loss and a capital loss shall never be carried back as a deduction to a prior taxable year, but all deductions attributable to such losses shall be deemed net operating loss carryovers and-capital loss carryovers, respectively, and treated in the same manner, to the same extent, and for the same time periods as are prescribed for such carryovers in ss. 172 and 1212, respectively, of the Internal Revenue Code.

2. There shall be subtracted from such taxable income any amount included therein:

a . Under s. 78 or s. 951 of the Internal Revenue Code;

b. Which was derived from sales outside the United States, and from sources outside the United States as interest, as a royalty, or as compensation for technical or other services; and

c. Which was received as a dividend from a corporation which neither transacts any substantial portion of its business in the United States nor regularly maintains any substantial portion of its assets within the United States.

However, as to any amount subtracted under this subparagraph, there shall be added to such taxable income all expenses deducted on the taxpayer's return for the taxable year which are attributable, directly or indirectly, to such subtracted amount.

3. In computing "adjusted federal income" for taxable years beginning after December 31, 1976, there shall be allowed as a deduction the amount of wages and salaries paid or incurred within this state for the taxable year for which no deduction is allowed pursuant to s. 280C of the Internal Revenue Code (relating to credit for employment of certain new employees).

(c) Installment sales.-!. Unless there has been an election under sub

paragraph 2., any taxpayer which returns any portion of its income for federal income tax purposes under section 453 of the Internal Revenue Code, whether or not as a dealer, shall file its return under this code, and shall compute its adjusted taxable income, including income derived from transactions treated for federal tax purposes as installment sales, in accordance with the regular method by which the taxpayer accounts, under section 446(c) of the Internal Revenue Code, for transactions which are not installment sales. In preparing its return under this code, the taxpayer shall adjust taxable income, as defined in subsection (2), by excluding therefrom all installment sale income reported in the taxable year with respect to income realized from installment sales prior to January 1, 1972 and by including therein the full amount of all income realized from installment sales, under an accrual method of ac-

counting, on or after said date. However, for a taxable year which begins before and ends after January 1, 1972, the ratio set forth in subsection 220.12(2) shall not be applied to the taxpayer's apportioned share of installment sale income in computing net income.

2. Any taxpayer which has elected for federal income tax purposes to report any portion of its income on the installment basis under section 453 of the Internal Revenue Code may elect so to return income from installment sales for purposes of this code. However, the election provided by this subparagraph shall only be allowed if:

a . The election is made not later than the due date, including any extensions thereof, for filing the taxpayer's return under this code, in such manner as the department may prescribe; and

b. The taxpayer consents in writing, at the time of its election, to the filing of its return without the adjustments to taxable income which are described in subparagraph 1.

Notwithstanding any other provision of this paragraph, if the election is not made for the taxpayer's first taxable year under this code in which a portion of its income is so returned for federal tax purposes, an election under this subparagraph may be made at any time thereafter if the taxpayer files amended returns for all prior periods ending after January 1, 1972, and pays the additional tax that would have been due, including interest from the due date of the original return until the tax due on each amended return is paid, as though an original election under this subparagraph, adjusted as required under subparagraphs 4. and 5. had been timely made. By filing such amended returns, the taxpayer shall be deemed to have waived any statute of limitations defense and to have made the election as if it had been made on the original return.

3. If the taxpayer is a dealer or otherwise returns a portion of its income under section 453 of the Internal Revenue Code, an election under subparagraph 2. must be made for the taxpayer's first taxable year under this code in which a portion ofits income is. so returned for federal tax purposes, and said election shall apply to all subsequent taxable years for which installment sale treatment is elected for federal income tax purposes, unless the department consents in writing to the revocation of such election prior to the first taxable year for which such revocation would apply.

4. If an election is made under subparagraph 2., then, in lieu of returning the entire amount of installment sale income returned for federal income tax purposes, the taxpayer may include in income for each taxable year under this code only the amount of income which is specified in subparagraph 5., in which event the taxpayer shall also add to taxable income, as defined in subsection (2), all expenses deducted on its federal return for the taxable year with respect to installment sale income excluded from Florida net income under this provision, including collection costs and the expenses attributable to servicing sales contracts.

5. The amount to be included in taxable income

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under subparagraph 4. shall be limited to the sum of the following amounts:

a. An amount equal to 100 percent of the income derived from installment sale transactions consummated on or after January 1, 1972;

b. An amount equal to 70 percent of the income returned for federal income tax purposes in the taxable year which was derived from installment sale transactions consummated prior to January 1, 1972 and after December 31, 1970;

c. An amount equal to 50 percent of the income returned for federal income tax purposes in the taxable year which was derived from installment sale transactions consummated prior to January 1, 1971 and after December 31, 1968;

d. An amount equal to 25 percent of the income returned for federal income tax purposes in the taxable year which was derived from installment sale transactions consummated prior to January 1, 1969 and after December 31, 1966; and

e. An amount equal to 10 percent of the income returned for federal income tax purposes in the taxable year which was derived from installment sale transactions consummated prior to January 1, 1967.

6. The department may by regulation prescribe the methods or procedures for computing the amounts included and excluded from taxable income under subparagraphs 4. and 5.

(2) For purposes of this section, a taxpayer's taxable income for the taxable year shall mean taxable income as defined in section 63 of the Internal Revenue Code and properly reportable for federal income tax purposes for the taxable year, but subject to the limitations set forth in paragraph (l)(b) with respect to the deductions provided by sections 172 (relating to net operating losses), 170(d)(2) (relating to excess charitable contributions), 404(a)(1)(D) (relating to excess pension trust contributions), 404(a)(3)(A) and (B) (to the extent relating to excess stock bonus and profit-sharing trust contributions), 404(d) (relating to excess contributions under the 1939 code) and 1212 (relating to capital losses) of the Internal Revenue Code, except that, subject to the same limitations:

(a) "Taxable income," in the case of a life insurance company subject to the tax imposed by section 802 of the Internal Revenue Code, shall mean life insurance company taxable income; however, the amount of said income determined under paragraph 802(b)(3) of the Internal Revenue Code which shall be taken into account for purposes of this code shall never exceed, cumulatively, the excess of amounts determined under said paragraph as of the close of the taxpayer's taxable year over the amount determined under said paragraph as of December 31, 1971;

(b) "Taxable income," in the case of a mutual insurance company subject to the tax imposed by section 821(a) or (c) of the Internal Revenue Code, shall mean mutual insurance company taxable income or taxable investment income, as the case may be·

Cc) "Taxable income," in the case of an insurance company subject to the tax imposed by section 831(a) of the Internal Revenue Code, shall mean insurance company taxable income;

(d) "Taxable income," in the case of a regulated

investment company subject to the tax imposed by section 852 of the Internal Revenue Code, shall mean investment company taxable income;

(e) "Taxable income," in the case of a real estate investment trust subject to the tax imposed by section 857 of the Internal Revenue Code, shall mean real estate investment trust taxable income;

(f) "Taxable income," in the case of a corporation which is a member of an affiliated group of corporations filing a consolidated income tax return for the taxable year for federal income tax purposes, shall mean taxable income of such corporation for federal income tax purposes as if such corporation had filed a separate federal income tax return for the taxable year and each preceding taxable year for which it was a member of an affiliated group, unless a consolidated return for the taxpayer and others is required or elected under s. 220.131;

(g) "Taxable income," in the case of a cooperative corporation or association, shall mean the taxable income of such organization determined in accordance with the provisions of section 1381 through 1398 of the Internal Revenue Code;

(h) "Taxable income," in the case of an organization which is exempt from the federal income tax by reason of section 501(a) of the Internal Revenue Code, shall mean its unrelated business taxable income as determined under section 512 of the Internal Revenue Code; and

(i) "Taxable income," in the case of a corporation for which there is in effect for the taxable year an election under section 1372 of the Internal Revenue Code, shall mean the amount of income subject to tax at the corporate level under paragraph 1372(b)(1) of the Internal Revenue Code for each taxable year.

Hi•tory.-s. 1, ch. 71-984; ss. 4, 7, ch. 72-278; s. 1, ch . 73-321 ; s. 6, ch. 74-324; s. 1, ch. 78-230.

220.131 Adjusted federal income; affiliated groups.-

(1) Subject to subsection (5), any corporation subject to tax under this code which is the parent company of an affiliated group of corporations may elect, not later than the due date for filing its return for the taxable year, including any extensions thereof, to consolidate its taxable income with that of all other members of the group subject to tax under this code and to return such consolidated taxable income hereunder, in which case all such other members must consent thereto in such manner as the department may by regulation prescribe. Any Florida parent company of an affiliated group of corporations may elect to consolidate its taxable income with all other members of the affiliated group, even though some of its members are not subject to tax under this code, provided:

(a) Each member of the group consents to such filing by specific written authorization at the time the consolidated return is filed;

(b) The affiliated group so filing under this code has filed a consolidated return for federal income tax purposes for the same taxable year; and

(c) The affiliated group so filing under this code is composed of the identical component members as have consolidated their taxable incomes in said federal return.

(2) Subject to subsection (5), the director may re-

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quire a consolidated return for those members of an affiliated group of corporations which are subject to tax and which would be eligible to elect to consolidate their incomes under subsection (1), if the filing of separate returns for such corporations would improperly reflect the taxable incomes of said corporations or of said group.

(3) The filing of a consolidated return for any taxable year shall require the filing of consolidated returns for all subsequent taxable years so long as the filing taxpayers remain members of the affiliated group or, in the case of a group having component members not subject to tax under this code, so long as a consolidated return is filed by such group for federal income tax purposes, unless the director consents to the filing of separate returns.

(4) The computation of consolidated taxable income for the members of an affiliated group of corporations subject to tax hereunder shall be made in the same manner and under the same procedures, including all intercompany adjustments and eliminations, as are required for consolidating the incomes of affiliated corporations for the taxable year for federal income tax purposes in accordance with section 1502 of the Internal Revenue Code, and the amount shown as consolidated taxable income shall be the amount subject to tax under this code.

(5) No taxpayer may apportion adjusted federal income under s. 214.72 as a member of an affiliated group which files a consolidated return under this section on the basis of apportionment factors described ins. 214.71, and no taxpayer may apportion under s. 214.71 as a member of an affiliated group which files a consolidated return on the basis of an apportionment factor described in s. 214.72, but no taxpayer shall be barred from filing as a member of an affiliated group if it apportions adjusted federal income in the same manner as the parent company and all other filing members of the group.

History.-s. 1, ch. 71-984.

220.14 Exemption.-(!) In computing a taxpayer's liability for tax un

der this code, there shall be exempt from the tax $5,000 of net income as defined in s. 220.12 or such lesser amount as will, without increasing the taxpayer's federal income tax liability, provide the state with an amount under this code which is equal to the maximum federal income tax credit which may be available from time to time under federal law.

(2) In the case of a taxable year for a period of less than 12 months, the exemption allowed by this section shall be prorated on the basis of the number of days in such year to 365.

(3) Only one exemption shall be allowed to taxpayers filing a consolidated return under this code.

(4) Notwithstanding any other provision of this code, not more than one exemption under this section shall be allowed to the Florida members of a controlled group of corporations, as defined in section 1563 of the Internal Revenue Code with respect to taxable years ending on or after December 31, 1970, filing separate returns under this code. The exemption described in this section shall be divided equally among such Florida members of the group, unless all of such members consent, at such time and in such manner as the department shall by regula-

tion prescribe, to an apportionment plan providing for an unequal allocation of such exemption.

History.-s. 1, ch. 71-984 .

220.15 Apportionment of adjusted federal income.-Adjusted federal income as defined in s. 220.13 shall be apportioned to this state in accordance with part IV of chapter 214, and for the purpose of applying said part to this code:

(1) The term "sales" in paragraph 214.71(3)(a) shall mean all gross receipts of the taxpayer except interest, dividends, rents, royalties, and gross receipts from the sale, exchange, maturity, redemption, or other disposition of securities; except that:

(a) Rental income shall be included in the term "sales" whenever a significant portion of the taxpayer's business consists of leasing or renting real or tangible personal property;

(b) Royalty income shall be included in the term "sales" whenever a significant portion of the taxpayer's business consists of dealing in or with the production, exploration, or development of minerals; and

(2) The term "financial organization" in paragraph 214.71(3)(b) shall include any bank, trust company, savings bank, industrial bank, land bank, safe deposit company, private banker, savings and loan association, credit union, cooperative bank, small loan company, sales finance company, or investment company; and

(3) The term "everywhere" in part IV of chapter 214, which is used in the computation of apportionment factor denominators, shall mean "in all states of the United States, the District of Columbia, or any political subdivision of the foregoing"; and

(4) In lieu of the equally weighted three-factor apportionment fraction based on property, payroll, and sales which is described ins. 214.71, there shall be used for purposes of the tax imposed by this code an apportionment fraction composed of a sales factor representing 50 percent of the fraction, a property factor representing 25 percent of this fraction, and a payroll factor representing 25 percent of the fraction. However, upon application in accordance with paragraph (a), any taxpayer shall be entitled to a refund of tax, in an amount determined under paragraph (b), if it can establish that the aggregate amount of its net income subject to tax under this code and in all other states for the taxable year exceeds 100 percent of the taxpayer's taxable income, as determined for federal income tax purposes, for the taxable year.

(a) Any taxpayer eligible for a refund under this subsection shall make application therefor in accordance with procedures set forth in part I of chapter 214. All applications for refund under this subsection shall be accompanied by a copy of the taxpayer's federal income tax return for the taxable year, copies of every return filed by the taxpayer in the states in which it has conducted business for the taxable year, and verification in the form of canceled checks or other receipts of the taxpayer's payments of the amounts shown to be due on the several returns filed with the refund application.

(b) The refund to which any taxpayer shall be entitled under this subsection shall be equal to 5 percent of the lesser of:

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1. The excess of the amount subject to tax for the taxable year under this code over the amount which would have been subject to tax if the taxpayer had computed net income for purposes of this code on the basis of the apportionment fraction described in s. 214.71; or

2. The excess of the aggregate amount of net income subject to tax in Florida and in all other states for the taxable year over the amount offederal taxable income for the taxable year.

(c) For purposes of this subsection, the terms "net income subject to tax" and "amount subject to tax" shall mean the amount against which a rate or rates are applied in determining the taxpayer's dollar liability for tax in any jurisdiction.


PART III

RETURNS; DECLARATIONS; RECORDS

220.21 220.22 220.221 220.222 220.23 220.24 220.241 220.242 220.25

Returns and records; regulations. Returns; filing requirement. Returns; signing and verification. Returns; time and place for filing. Federal returns. Declaration of estimated tax. Declaration; time for filing. Declaration as return. Auditor General; access to information re

ceived by department.

220.21 Returns and records; regulations.Every taxpayer liable for the tax imposed by this code shall keep such records, render such statements, make such returns and notices, and comply with such rules and regulations, as the department may from time to time prescribe. The director m_ay require any taxpayer or class of taxpayers, by notice or by regulation, to make such returns and notices, render such statements, and keep such records as the director deems necessary to determine whether such taxpayer or taxpayers are liable for tax under this code.

History.-s. 1, ch. 71-984.

220.22 Returns; filing requirement.-(!) A return with respect to the tax imposed by

this code shall be made by every taxpayer for each taxable year in which such taxpayer either is liable for tax under this code or is required to make a federal income tax return, regardless of whether such taxpayer is liable for tax under this code.

(2) Every Florida partnership having any partner subject to tax under this code, shall make an information return setting forth:

(a) All items of income, gain, loss, and deduction; (b) The names and addresses of all partners sub

ject to tax hereunder who would be entitled to share in the net income of the partnership if distributed;

(c) The amount and proportion of the distribu-tive share of each partner-taxpayer; and

(d) Such other pertinent information as the department may by form or regulation prescribe.

(3) Whenever a receiver, trustee in bankruptcy, or assignee, by order oflaw or otherwise, has possession of or holds title to all or substantially all of the

property or business of a taxpayer, whether or not such property or business is being operated, such receiver, trustee, or assignee shall make the returns and notices required of such taxpayer.

History.-s. 1, ch. 71-984 .

220.221 Returns; signing and verification.(!) A return or notice required of a taxpayer

shall be signed by an officer duly authorized so to act or, in the case of a return or notice made by a fiduciary under subsection 220.22(3), by the fiduciary. The fact that an officer or fiduciary has signed a return or notice shall be prima facie evidence that the individual was authorized to sign such document on behalf of the taxpayer.

(2) A return or notice for a partnership shall be signed by any one of the general partners, and the fact that a partner has signed a return or notice shall be prima facie evidence that such partner was authorized to sign such document on behalf of the partnership.

(3) Each return or notice required to be filed under this code shall be verified by a written declaration that it is made under the penalties of perjury, and if prepared by someone other than the taxpayer the return shall also contain a declaration by the preparer that it was prepared on the basis of all information of which the preparer had knowledge.

History.-s. 1, ch. 71-984.

220.222 Returns; time and place for filing.(1) Returns required by this code shall be filed

with the office of the department in Leon County or at such other place as the department may by regulation prescribe. All returns required for a DISC (Domestic International Sales Corporation) under paragraph 6011(e)(2) of the Internal Revenue Code shall be filed on or before the 1st day of the lOth month following the close of the taxable year; all partnership information returns shall be filed on or before the 1st day of the 5th month following the close of the taxable year; and all other returns shall be filed on or before the 1st day of the 4th month following the close of the taxable year or the 15th day following the due date, without extension, for the filing of the related federal return for the taxable year, unless under subsection (2) one or more extensions of time, not to exceed 6 months in the aggregate, for any such filing is granted.

(2)(a) When a taxpayer has been granted an extension or extensions of time within which to file its federal income tax return for any taxable year, and if the requirements ofs. 220.32 are met, the filing of a written request for such extension or extensions with the department shall automatically extend the due date of the return required under this code until 15 days after the expiration of the federal extension or until the expiration of6 months from the original due date, whichever first occurs.

(b) The department may grant an extension or extensions of time for the filing of any return required under this code upon receiving a prior written request therefor if good cause for an extension is shown. However, the aggregate extensions of time

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under paragraphs (a) and (b) shall not exceed 6 months. No extension granted under this paragraph shall be valid unless the taxpayer complies with the requirements of s. 220.32.

History.- s. 1, ch. 71-984; s. 6, ch. 72-278; s. 3, ch. 74-324; s. 2, ch. 79-326.

220.23 Federal returns.-(1) Any taxpayer required to make a return for

a taxable year under this code may, at any time that a deficiency could be assessed or a refund claimed under this code in respect of any item reported or properly reportable on such return or any amendment thereof, be required to furnish to the department a true and correct copy of any return which may pertain to such item and which was filed by such taxpayer under the provisions of the Internal Revenue Code.

(2) In the event the taxable income, any item of income or deduction, or the income tax liability reported in a federal income tax return of any taxpayer for any taxable year is adjusted by amendment of such return or as a result of any other recomputation or redetermination of federal taxable income or loss, if such adjustment would affect any item or items entering into the computation of such taxpayer's net income subject to tax for any taxable year under this code, the following special rules shall apply:

(a) The taxpayer shall notify the department of such adjustment by filing either an amended return or such other report as the department may by regulation prescribe, which return or report:

1. Shall show the taxpayer's name, address, and employer identification number; the adjustments; the taxpayer's revised net income subject to tax and revised tax liability under this code; and such other information as the department may by regulation prescribe;

2. Shall be signed by a person required to sign the original return or by a duly authorized representative; and

3. Shall be filed not later than 60 days after such adjustment has been agreed to or finally determined for federal income tax purposes, or after any federal income tax deficiency or refund, abatement, or credit resulting therefrom has been assessed, paid, or collected, whichever shall first occur.

(b) If the amended return or other report filed with the department concedes the accuracy of a federal change or correction, any deficiency in tax under this code resulting therefrom shall be deemed assessed on the date of filing such amended return or report, and such assessment shall be timely, notwithstanding any other provision contained in part I of chapter 214.

(c) In any case where notification of an adjustment is required under paragraph (a), then notwithstanding any other provision contained in part I of chapter 214:

1. A notice of deficiency may be issued at any time within 2 years after the date such notification is given; or

2. If a taxpayer either fails to notify the department or fails to report a change or correction which is treated in the same manner as if it were a deficiency for federal income tax purposes, a notice of deficiency may be issued at any time;

3. In either case, the amount of any proposed assessment set forth in such notice shall be limited to the amount of any deficiency resulting under this code from recomputation of the taxpayer's income for the taxable year after giving effect only to the item or items reflected in the adjustment.

(d) In any case when notification of an adjustment is required by paragraph (a), a claim for refund may be filed within 2 years after the date on which such notification was due, regardless of whether such notice was given, notwithstanding any other provision contained in part I of chapter 214. However, the amount recoverable pursuant to such a claim shall be limited to the amount of any overpayment resulting under this code from recomputation of the taxpayer's income for the taxable year after giving effect only to the item or items reflected in the adjustment required to be reported.

History.-s. 1, ch. 71-984.

220.24 Declaration of estimated tax.-(1) Every taxpayer shall make a declaration of

estimated tax for the taxable year, in such form as the department shall prescribe, if the amount payable as estimated tax can reasonably be expected to be more than $2,500. The term "estimated tax" shall mean the amount which the taxpayer estimates to be his tax under this code for the taxable year or, in the case of a taxable year ofless than 12 months, an amount of tax determined in accordance with regulations prescribed by the department.

(2) A taxpayer may amend a declaration, under regulations prescribed by the department.

History.-s. 1, ch. 71-984.

220.241 Declaration; time for filing.-A declaration of estimated tax under this code shall be filed on or before the first day of the fifth month of each taxable year, except that if the minimum tax requirement of subsection 220.24(1) is first met:

(1) After the third month and before the sixth month of the taxable year, the declaration shall be filed on or before the first day of the seventh month;

(2) After the fifth month and before the ninth month of the taxable year, the declaration shall be filed on or before the first day of the tenth month; or

(3) After the eighth month and before the twelfth month of the taxable year, the declaration shall be filed for the taxable year on or before the first day of the succeeding taxable year.

History.-s. 1, ch. 71-984.

220.242 Declaration as return.-All of the provisions ofthis part and ofs. 214.21, relating to confidentiality, shall be applicable with respect to declarations of estimated tax unless manifestly inconsistent therewith. However, the declaration required of a pre parer other than the taxpayer under subsection (3) of s. 220.22 shall not be required with respect to declarations of estimated tax.

History.-s. 1, ch. 71-984.

220.25 Auditor General; access to information received by department.-

(!) Any information received by the Department of Revenue in connection with the operation and enforcement of this code, including but not limited to

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information contained in returns and reports filed by persons subject to tax, shall be made available by the department to the Auditor General or his authorized agent in the performance of his official duties; however, no information shall be disclosed to the Auditor General or his authorized agent when such disclosure is prohibited by federal law. The Auditor General and his authorized agent shall be subject to the same requirements of confidentiality and subject to the same penalties for violation of the requirements as the department. The provisions of this section shall prevail over any conflicting provision of law unless the conflicting provision contains a specific exemption from this section.

(2) This section shall expire and cease to take effect on July 1, 1981.

History.-ss. 1, 2, ch. 79-250.

220.31 220.32 220.33 220.34

PART IV

PAYMENTS

Payments; due date. Payments of tentative tax. Payments of estimated tax. Special rules relating to estimated tax.

220.31 Payments; due date.-(1) Every taxpayer required to file a return un

der this code or a notification under subsection 220.23(2) shall, without assessment, notice, or demand, pay any tax due thereon to the department at the place fixed for filing, including payment to such depository institutions throughout the state as the department may by regulation designate, on or before the date fixed for filing such return, determined without regard to any extension of time for filing the return, or notification, pursuant to regulations prescribed by the department.

(2) Except as to estimated tax payments under s. 220.33, the payment required under this section shall be the balance of tax remaining due after giving effect to the following:

(a) Any amount of tentative tax or estimated tax paid by a taxpayer for a taxable year pursuant to s. 220.32 or s. 220.33 shall be deemed to have been paid on account of the tax imposed by this code for such taxable year; and

(b) Any amount of a tax overpayment which is credited against the taxpayer's liability for the taxable year under s. 214.13 shall be deemed to have been paid on account of the tax imposed by this code for such taxable year.

History.-s. 1, ch. 71-984.

220.32 Payments of tentative tax.-(1) In connection with any extension of the time

for filing a return under subsection 220.222(2), the taxpayer shall file a tentative tax return and pay, on or before the date prescribed by law for the filing of such return, determined without regard to any extensions of time for such filing, an amount estimated to be the balance of its proper tax for the taxable year after giving effect to any estimated tax payments under s. 220.33 and any tax credit under s. 214.13.

(2) The department shall by regulation prescribe

the manner and form for filing tentative returns. (3) Interest on any amount of tax due and unpaid

during the period of any extension shall be payable as provided in s. 214.43.

History.-s. 1, ch. 71-984.

220.33 Payments of estimated tax.-A taxpayer required to file a declaration of estimated tax pursuant to s. 220.24 shall pay such estimated tax as follows:

(1) Ifthe declaration is required to be filed on or before the first day of the fifth month of the taxable year, the estimated tax shall be paid in four equal installments. The first installment shall be paid at the time of the required filing of the declaration; the second and third installments shall be paid on or before the first day of the seventh and tenth months of the taxable year, respectively; and the fourth installment shall be paid on or before the first day of the next taxable year.

(2) If the declaration is required to be filed on or before the first day of the seventh month of the taxable year, the estimated tax shall be paid in three equal installments. The first installment shall be paid at the time of required filing of the declaration; the second installment shall be paid on or before the first day of the tenth month of the taxable year; and the third installment shall be paid on or before the first day of the next taxable year.

(3) If the declaration is required to be filed on or before the first day of the tenth month ofthe taxable year, the estimated tax shall be paid in two equal installments: at the time of required filing of the declaration for such taxable year and on or before the first day of the next taxable year, respectively.

(4) If the declaration is required to be filed on or before the first day of the succeeding taxable year, the estimated tax shall be paid in full at the time of such required filing.

(5) If the declaration is filed after the time prescribed ins. 220.241 due to the grant of an extension of time for filing, subsections (1) through (4) of this section shall not apply, and there shall be paid at the time of such filing all installments of estimated tax which would have been payable on or before such time if the declaration had been filed within the time prescribed in s. 220.241 and without regard to the extension, and the remaining installments shall be paid at the time at which, and in the amounts in which, they would have been payable if the declaration had been so filed.

(6) If an amended declaration is filed, the remaining installments, if any, shall be ratably increased or decreased, as the case may be, to reflect the increase or decrease in the estimated tax occasioned by such amendment.

(7) The application of this section to taxable years of less than 12 months shall be in accordance with regulations prescribed by the department.

History.-s. 1, ch. 71-984.

220.34 Special rules relating to estimated tax.-

(1) Any amount paid as estimated tax shall be deemed assessed upon the due date for the taxpayer's return for the taxable year, determined

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without regard to any extensions of time for filing such return.

(2) No interest or penalty shall be due or paid with respect to a failure to pay estimated taxes except the following:

(a) Except as provided in paragraph (d), the taxpayer shall be liable for interest at the rate of 6 percent per year and for a penalty in an amount determined at the rate of 10 percent per year upon the amount of any underpayment of estimated tax determined under this subsection.

(b) For purposes of this subsection, the amount of any underpayment of estimated tax shall be the excess of:

1. The amount of the installment which would be required to be paid if the estimated tax were equal to 80 percent of the tax shown on the return for the taxable year or, if no return were filed, 80 percent of the tax for such year, over

2. The amount, if any, ofthe installment paid on or before the last date prescribed for payment.

(c) The period of the underpayment for which interest and penalties shall apply shall commence on the date the installment was required to be paid, determined without regard to any extensions of time, and shall terminate on the earlier ofthe following dates:

1. The first day of the fourth month following the close of the taxable year; or

2. With respect to any portion of the underpayment, the date on which such portion is paid.

For purposes of this paragraph, a payment of estimated tax on any installment date shall be considered a payment of any previous underpayment only to the extent such payment exceeds the amount of the installment determined under subparagraph (b)l. for such installment date.

(d) No penalty or interest for underpayment of any installment of estimated tax shall be imposed if the total amount of all such payments made on or before the last date prescribed for the payment of such installment equals or exceeds the amount which would have been required to be paid on or before such date if the estimated tax were the lesser of:

1. An amount equal to the tax computed at the rates applicable to the taxable year, but otherwise on the basis of the facts shown on the return for, and the law applicable to, the preceding taxable year; or

2. An amount equal to 80 percent of the tax finally due for the taxable year; or

3. An amount equal to the tax shown on the taxpayer's return for the preceding taxable year, if a return showing a liability for tax was filed by the taxpayer for the preceding taxable year and such preceding year was a taxable year of 12 months.

(e) For purposes of paragraphs (b) and (d), the term "tax" shall mean the excess of the tax imposed by this code over all amounts properly credited against such tax for the taxable year.

(f) The application of this subsection to taxable years of less than 12 months shall be in accordance with regulations prescribed by the department.

(g) The provisions of this subsection shall not ap-

ply with respect to any taxable year beginning before January 1, 1972.

(3) The department may provide by regulation for a credit against estimated taxes for any taxable year of any amount determined by the taxpayer or by the department to be an overpayment of the tax imposed by this code for a preceding taxable year.

History.-s. 1, ch. 71-984.

220.41 220.42 220.43 220.44

PARTV

ACCOUNTING

Taxable year. Methods of accounting. Reference to federal determinations. Adjustments.

220.41 Taxable year.-(1) For purposes of the tax imposed by this code

and the returns required to be filed, the taxable year of a taxpayer shall be the same as the taxable year of such taxpayer for federal income tax purposes.

(2) If the taxable year of a taxpayer is changed for federal income tax purposes, the taxable year of such taxpayer for purposes of this code shall be similarly changed.

(3) Notwithstanding the provisions of subsections (1) and (2), if the department terminates the taxable year of a taxpayer under the provisions of chapter 214 relating to jeopardy assessments, the tax shall be computed for the period determined by such action.

History.-s. 1, ch. 71-984.

220.42 Methods of accounting.-(!) For purposes of this code, a taxpayer's method

of accounting shall be the same as such taxpayer's method of accounting for federal income tax purposes, except as provided in subsection (3). If no method of accounting has been regularly used by a taxpayer, net income for purposes of this code shall be computed by such method as in the opinion of the department fairly reflects income.

(2) If a taxpayer's method of accounting is changed for federal income tax purposes, the taxpayer's method of accounting for purposes of this code shall be similarly changed.

(3) Any taxpayer which has elected for federal income tax purposes to report any portion of its income on the completed contract method of accounting under Treasury Regulation 1.451-3(b)(2) may elect to return the income so reported on the percentage of completion method of accounting under Treasury Regulation 1.451-3(b)(l), provided the taxpayer regularly maintains its books of account and reports to its shareholders on the percentage of completion method. The election provided by this subsection shall be allowed only if it is made, in such manner as the department may prescribe, not later than the due date, including any extensions thereof, for filing a return for the taxpayer's first taxable year under this code in which a portion of its income is returned on the completed contract method of ac-

1073


counting for federal tax purposes. An election made pursuant to this subsection shall apply to all subsequent taxable years of the taxpayers unless the department consents in writing to its revocation.

History.-s. 1, ch. 71-984; s. 9, ch. 72-278.

220.43 Reference to federal determinations.-

(1) To the extent not inconsistent with the provisions of this code or forms or regulations prescribed by the department, each taxpayer making a return under this code shall take into account the items of income, deduction, and exclusion on such return in the same manner and amounts as reflected in such taxpayer's federal income tax return for the same taxable year.

(2) A final determination under the Internal Revenue Code adjusting any item or items of income, deduction, or exclusion for any taxable year shall be prima facie correct for purposes of this code to the extent such item or items enter into the determination of net income under this code.

(3) If there has been implementing legislation under subsection 220.03(3), and to the extent required in regulations prescribed by the department, any taxpayer making a return under this code may be required to indicate the item or items of income, deduction, and exclusion which would enter into the determination of income if this code were amended to incorporate the Internal Revenue Code as amended and in effect for such taxable year.

History.-s. 1, ch. 71-984.

220.44 Adjustments.-Ifit appears to the director that any agreement, understanding, or arrangement exists between any taxpayers, or between any taxpayer and any other person, which causes any taxpayer's net income subject to tax to be reflected improperly or inaccurately, the director may adjust any item or items of income, deduction, or exclusion, or any factor taken into account in apportioning income to this state, to the extent necessary clearly to reflect the net income of such taxpayer.

History.-s. 1, ch. 71-984.

220.51 220.52 220.53 220.54

PART VI

MISCELLANEOUS

Promulgation of rules and regulations. Arrangement and captions. Adoption of chapter 214. Administration of law.

220.51 Promulgation of rules and regulations.-In accordance with the Administrative Procedure Act, chapter 120, the department is authorized to make, promulgate, and enforce such reasonable rules and regulations, and to prescribe such forms relating to the administration and enforcement of the provisions of this code, as it may deem appropriate, including:

(1) Rules for initial implementation of this code and for taxpayers' transitional taxable years commencing before and ending after January 1, 1972;

(2) Rules or regulations to clarify whether certain groups, organizations, or associations formed

under the laws of this state or any other state, country, or jurisdiction shall be deemed "taxpayers" for the purposes of this code, in accordance with the legislative declarations of intent in s. 220.02; and

(3) Regulations relating to consolidated reporting for affiliated groups of corporations, in order to provide for an equitable and just administration of this code with respect to multicorporate taxpayers.

History.-s. 1, ch. 71-984.

220.52 Arrangement and captions.-No inference, implication, or presumption of legislative construction shall be drawn or made by reason of the location or grouping of any particular sections or provisions of this code, nor shall any caption be given any legal effect.

History.-s. 1, ch. 71-984 .

220.53 Adoption of chapter 214.-The tax imposed by this chapter is hereby made subject to chapter 214, as that chapter is modified by s. 220.15 and by paragraphs 220.23(2)(c) and (d).

History.-s. 1, ch. 71-984.

220.54 Administration of law.-The cost of preparing and distributing printed documents, reports, forms, and paraphernalia for the collection of the tax imposed by this code and the inspection and enforcement duties required in connection therewith shall be borne by this state through a general revenue appropriation to the department.

History.-s. 2, ch . 74-324 .

220.62 220.63

220.64 220.65 220.67

220.68 220.69

PART VII

SPECIAL RULES RELATING TO TAXATION OF BANKS AND

SAVINGS ASSOCIATIONS

Definitions. Franchise tax imposed on banks and sav-

ings associations. Adoption of parts III-VI. Discharge of tax liability. Pre-1976 taxation of banks and savings as

sociations under this part. Credit against tax. Special rules for foreign banks and foreign

savings associations.

220.62 Definitions.-For purposes of this part: (1) The term "bank" shall mean a bank holding

company registered under the Bank Holding Company Act of 1956 of the United States, 12 U.S.C. ss. 1841-1849, as amended, or a bank or trust company incorporated and doing business under the laws of the United States (including laws relating to the District of Columbia), of any state, or of any territory, a substantial part of the business of which consists of receiving deposits and making loans and discounts or of exercising fiduciary powers similar to those permitted to national banks under authority of the Comptroller of the Currency and which is subject by law to supervision and examination by state, territorial, or federal authority having supervision over banking institutions. The term "bank" shall also include any banking association, corporation, or other

1074


similar organization organized and operated under the laws of any foreign country, which banking association, corporation, or other organization is also operating in this state pursuant to s. 659.67.

(2) The term "savings association" shall mean any savings association, building and loan association, savings and loan association, or mutual savings bank not having capital stock, whether subject to the laws of this or any other jurisdiction.


220.63 Franchise tax imposed on banks and savings associations.-

(! ) A franchise tax measured by net income is hereby imposed on every bank and savings association for each taxable year commencing on or after January 1, 1973 and for each taxable year which begins before and ends after January 1, 1973. The franchise tax base of any bank for a taxable year which begins before and ends after January 1, 1972, shall be prorated in the manner prescribed for the proration of net income under s. 220.12(2).

(2) The tax imposed by this section shall be an amount equal to 5 percent of the bank or savings association's franchise tax base for the taxable year.

(3) For purposes of this part, the franchise tax base shall be adjusted federal income, as defined in s. 220.13, less $5,000.

(4) Nothing contained in this part shall be construed to prohibit a savings association, in computing its franchise tax base, from claiming the maximum deduction allowed under s. 593 of the Internal Revenue Code.

History.-s. 8, ch. 72-278; s. 2, ch. 73-152.

220.64 Adoption of parts III-VI.-To the extent not manifestly incompatible with the provisions of this part, parts III-VI of this code shall apply to the franchise tax imposed by this part. Under rules prescribed in s. 220.131, a consolidated return may be filed by any affiliated group of corporations composed of one or more banks or savings associations, its or their Florida parent corporation, and any nonbank or nonsavings subsidiaries of said parent.

History.-s. 8, ch. 72-278; s. 3, ch . 73-152.

220.65 Discharge of tax liability.-The tax imposed by this part shall be in lieu of, and no bank or savings association shall be subject to, the tax imposed under part II.

History.-s. 8, ch. 72-278; s. 4, ch. 73-152.

220.67 Pre-1976 taxation of banks and savings associations under this part.-

(1) A bank or savings association, as defined in s. 220.62, which has its place of commercial domicile located outside this state shall not be required to file a return or pay a tax under this chapter for each year ending before January 1, 1976.

(2) A bank or savings association, as defined in s. 220.62, which has its place of commercial domicile in this state shall not apportion its net income under s. 220.15 or chapter 214, but shall be subject to tax on 100 percent of its franchise tax base, regardless of where earned, under this part for each taxable year ending before January 1, 1976.

History.-s. 5, ch . 73-152.

220.68 Credit against tax.-There shall be allowed as a credit against the tax imposed by part VII for the taxable year an amount which shall not exceed whichever of the following is the lesser:

(1) The intangible tax imposed upon, and paid by, any bank or savings association pursuant to s. 199.032(1); or

(2) Forty percent of the tax due pursuant to part VII before the credit.

However, the credit granted in this section shall be allowed only if the department is permitted by all appropriate federal agencies to audit the accounts and records of the bank or savings association claiming the credit, in order to determine that all taxes due the State of Florida are in fact paid, and the credit shall not be granted for any taxable year in which the department is denied access to such accounts and records.

History.- s. 6, ch. 73-152.

220.69 Special rules for foreign banks and foreign savings associations.- A bank or savings association, as defined in s. 220.62, which has its place of commercial domicile outside this state and which is not required to qualify to do business in this state shall not be required to file a return or pay a tax under this code, provided such organization receives no tax benefit by way of apportionment or allocation in its state of commercial domicile by virtue of its income producing activities conducted in this state. It is the express intent of the legislature that this section shall not apply to a bank or savings association having its commercial domicile outside this state unless 100 percent of its tax base attributable to its business activities conducted within this state is subject to taxation by the state of its commercial domicile.

History.-s. 7, ch . 73-152.

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TITLE XV HOMESTEAD AND EXEMPTIONS

CHAPTER 222

METHOD OF SETTING APART HOMESTEAD AND EXEMPTIONS

222.01 Designation of homestead by owner before levy.

222.02 Designation of homestead after the levy. 222.03 Survey at instance of dissatisfied creditor. 222.04 Sale after survey. 222.05 Setting apart leasehold. 222.06 Method of exempting personal property; in

ventory. 222.07 Defendant's rights of selection. 222.08 Jurisdiction to set apart homestead and ex

emption. 222.09 Injunction to prevent sale. 222.10 Jurisdiction to subject property claimed to

be exempt. 222.11 Exemption of wages from garnishment. 222.12 Proceedings for exemption. 222.13 Life insurance policies; disposition of pro

ceeds. 222.14 Exemption of cash surrender value of life

insurance policies and annuity contracts from legal process.

222.15 Wages due deceased employee may be paid wife, etc.

222.16 Wages or unemployment compensation payments so paid not subject to administration.

222.17 Manifesting and evidencing domicile in Florida.

222.18 Exempting disability income benefits from legal processes.

222.19 Surviving spouse as head of family; defined. 222.20 Nonavailability of federal bankruptcy ex

emptions.

222.01 Designation of homestead by owner before levy.-Whenever any person, being the head of a family, residing in this state desires to avail himself of the benefit of the provisions of the constitution and laws exempting property as a homestead from forced sale under any process of law, he may make a statement, in writing, containing a description of the real property, mobile home, or modular home claimed to be exempt and declaring that the same is the homestead of the party in whose behalf such claim shall be made. Such statement shall be signed by the person making the same and recorded in the circuit court.

History.-s. 1. ch. 1715, 1869; RS 1998; GS 2520; RGS 3875; CGL 5782; s. 20, ch. 73-334; s. 2, ch. 77-299. cf.-s. 4, Art. X, State Canst.

s. 196.141 Homestead exemptions, duty of property appraiser.

222.02 Designation of homestead after the levy.-Whenever a levy is made upon the lands, tenements, mobile home, or modular home of such head of a family whose homestead has not been set apart and selected, such person, his agent or attorney, may in writing notify the officer making such levy, by notice under oath made before any officer of this state duly authorized to administer the same; at any time before the day appointed for the sale thereof, of what he regards as his homestead, with a description thereof, and the remainder only shall be subject to sale under such levy.

History.-s. 2, ch. 1715, 1869; RS 1999; GS 2521; RGS 3876; CGL 5783; s. 3, ch. 77-299.

222.03 Survey at instance of dissatisfied creditor.-If the creditor in any execution or process sought to be levied is dissatisfied with the quantity of land selected and set apart, and shall himself or by his agent or attorney, notify the officer levying: the officer shall at the creditor's request cause the same to be surveyed, and when the homestead is not within the corporate limits of any town or city, the person claiming said exemption shall have the right to set apart that portion of land belonging to him which includes the residence, or not, at his option, and if the first tract or parcel does not contain 160 acres, the said officer shall set apart the remainder froll! any other tract or tracts claimed by the debtor, but m every case taking all the land lying contiguous until the whole quantity of160 acres is made up. The person claiming the exemption shall not be forced to take as his homestead any tract or portion of a tract, if any defect exists in the title, except at his option. The expense of such survey shall be chargeable on the execution as costs; but if it shall appear that the person claiming such exemption does not own more than 160 acres in the state, the expenses of said survey shall be paid by the person directing the same to be made.

History.-s. 3, ch. 1715, 1869; s. 1, ch. 1944, 1873; RS 2000; GS 2522; RGS 3877; CGL 5784.

222.04 Sale after survey.-After such survey has been made, the officer making the levy may sell the property levied upon not included in such property set off in such manner.

History.-s. 4, ch. 1715, 1869; RS 2001; GS 2523; RGS 3878; CGL 5785.

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F.S.1979 METHOD OF SETTING APART HOMESTEAD AND EXEMPTIONS Ch. 222

222.05 Setting apart leasehold.-Any person owning and occupying any dwelling house, including a mobile home used as a residence, or modular home, on land not his own which he may lawfully possess, by lease or otherwise, and claiming such house, mobile home, or modular home as his homestead, shall be entitled to the exemption of such house, mobile home, or modular home from levy and sale as aforesaid.

History.-s. 5, ch. 1715, 1869; RS 2002; GS 2524; RGS 3879; CGL 5786; s. 1, ch. 77-299.

222.06 Method of exempting personal property; inventory.-

(!) When a levy is made by writ of execution, writ of attachment, or writ of garnishment upon any personal property, money, choses in action, or other property of a personal nature which may be exempt from levy and sale by any process upon which levy shall have been made, the debtor, if he wishes to claim such property as exempt from sale, as aforesaid, shall make or cause to be made, within 10 days from the date of the levy, an inventory of the whole of his personal property, affixing thereto true and correct cash valuations thereof; shall attach to such inventory an affidavit made by himself or his attorney or authorized agent that the inventory contains a true and correct list or schedule of all the personal property owned by him in this state, and the true cash value thereof; and shall in such schedule designate which property he claims to be exempt or wishes to have set aside as his exemption.

(2) The original of the inventory and affidavit shall be filed with the court which issued the writ. A copy thereof shall be served upon the judgment creditor or plaintiff or his attorney or agent, and one copy shall be delivered to the sheriff of the county through whose department service was made. Thereafter, the judgment creditor or his agent or attorney shall have 20 days to file any objection to the inventory and affidavit served by the debtor. In the event that the plaintiff or his agent or attorney do not file any contest or objection within the 20-day period, he shall be deemed to have admitted the truth of inventory or affidavit, and the judgment debtor shall be entitled to an order of the court exempting those items claimed by the defendant in the inventory. In the event of an objection being filed by the plaintiff or his attorney, the court shall set a hearing on said objection by notice of hearing of either party and shall thereafter hold a hearing to determine the validity of the objection claimed by the plaintiff.

(3) If notice of contest is filed as aforesaid, the court shall appoint a disinterested appraiser who is a citizen of the county and who, after having made oath before the court that he will faithfully appraise such property, shall appraise the same at its cash value and affix to the several items or property enumerated in the inventory or schedule its cash value, and the appraisement shall be signed and sworn to by the appraiser.

(4) Notice ofthe time and place of appraisement shall be given to the creditor or his attorney or agent at least 24 hours before the making of the appraisement. The appraiser shall be entitled to a reasonable fee as determined by the court, and the same shall be allowed as costs, but no costs shall be required of

the debtor for the proceedings to appraise and exempt any property claimed by him to be exempt; however, any property owned by him, over and above the amount allowed by law as exempt, shall be liable to sale under such process and for the costs of this proceeding.

(5) During this period of time, the sheriff shall safeguard any property seized under the writ until a true copy of a court order has been delivered clearly stating which property has been exempted under the contested inventory and ordering the sale of the property which remains under levy. If more than 90 days elapse after delivery of the inventory or schedule and affidavit, and no court order has been received, then the sheriff shall sell the items under levy and shall remit these funds as provided in s. 56.275. The prevailing party at the time of the hearing may be entitled to reasonable attorney's fees and shall be entitled to costs. The costs shall include, but not be limited to, appraisal fees, storage fees, and such other costs incurred as a result of said levy.

(6) No inventory or schedule to exempt personal property from sale shall be accepted prior to a levy on such personal property.

(7) This section is repealed on July 1, 1980. History.-s. 7, ch. 1715, 1869; RS 2003; GS 2525; ss. 1, 2, ch. 6927, 1915; RGS

3880; CGL 5787; ss. 11, 12, ch. 79-396.

222.07 Defendant's rights of selection.-Upon the completion of the inventory the person entitled to the exemption, his agent or attorney, may select from such an inventory an amount of property not exceeding, according to such appraisal, the amount of value exempted; but if the person so entitled, or his agent or attorney, does not appear and make such selection, the officer shall make the selection for him, and the property not so selected as exempt may be sold.


222.08 Jurisdiction to set apart homestead and exemption.-The circuit courts have equity jurisdiction to order and decree the setting apart of homesteads and of exemptions of personal property from forced sales.

History.- s. 2, ch. 3246, 1881; RS 2005; GS 2527; RGS 3882; CGL 5789.

222.09 Injunction to prevent sale.-The circuit courts have equity jurisdiction to enjoin the sale of all property, real and personal, that is exempt from forced sale.


222.10 Jurisdiction to subject property claimed to be exempt.-The circuit courts have equity jurisdiction upon bill filed by a creditor or other person interested in enforcing any unsatisfied judgment or decree, to determine whether any property, real or personal, claimed to be exempt, is so exempt, and in case it be not exempt, the court shall, by its decree subject it, or so much thereof as may be necessary, to the satisfaction of said judgment or decree and may enjoin the sheriff or other officer from setting apart as exempt property, real or personal, which is not exempt, and may annul all ex-

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Ch. 222 METHOD OF SETTING APART HOMESTEAD AND EXEMPTIONS F.S.1979

emptions made and set apart by the sheriff or other officer.

History.-s. 3, ch . 3246, 1881; RS 2007; GS 2529; RGS 3884; CGL 5791.

222.11 Exemption of wages from garnish· ment.-No writ of attachment or garnishment or other process shall issue from any of the courts of this state to attach or delay the payment of any money or other thing due to any person who is the head of a family residing in this state, when the money or other thing is due for the personal labor or services of such person.


222.12 Proceedings for exemption.-Whenever any money or other thing due for labor or services as aforesaid is attached by such process, the person to whom the same is due and owing may make oath before the officer who issued the process that the money attached is due for the personal labor and services of such person, and he is the head of a family residing in said state. When such an affidavit is made, notice of same shall be forthwith given to the party, or his attorney, who sued out the process, and if the facts set forth in such affidavit are not denied under oath within 2 days after the service of said notice, the process shall be returned, and all proceedings under the same shall cease. If the facts stated in the affidavit are denied by the party who sued out the process within the time above set forth and under oath, then the matter shall be tried by the court from which the writ or process issued, in like manner as claims to property levied upon by writ of execution are tried, and the money or thing attached shall remain subject to the process until released by the judgment of the court which shall try the issue.


222.13 Life insurance policies; disposition of proceeds.-

(1) Whenever any person residing in the state shall die leaving insurance on his life, the said insurance shall inure exclusively to the benefit of the person for whose use and benefit such insurance is designated in the policy, and the proceeds thereof shall be exempt from the claims of creditors of the insured unless the insurance policy or a valid assignment thereof provides otherwise. Notwithstanding the foregoing, whenever the insurance, by designation or otherwise, is payable to the insured or his estate or to his executors, administrators, or assigns, the insurance proceeds shall become a part of the insured's estate for all purposes and shall be administered by the personal representative of the estate of the insured in accordance with the probate laws of the state in like manner as other assets of the insured's estate.

(2) Payments as herein directed shall, in every such case, discharge the insurer from any further liability under the policy, and the insurer shall in no event be responsible for, or be .required to see to, the application of such payments.

History.-s. 1, ch. 1864, 1872; RS 2347; s. 1, ch. 4555, 1897; s. 1, ch. 5165, 1903; GS 3154; RGS 4977; CGL 7065; s. 1, ch. 29861, 1955; s. 1, ch. 59-333; s. 1, ch. 63-230; s. 1, ch. 70-376; s. 51, ch. 71-355.

222.14 Exemption of cash surrender value of life insurance policies and annuity contracts from legal process.-The cash surrender values of life insurance policies issued upon the lives of citizens or residents of the state and the proceeds of annuity contracts issued to citizens or residents of the state, upon whatever form, shall not in any case be liable to attachment, garnishment or legal process in favor of any creditor of the person whose life is so insured or of any creditor of the person who is the beneficiary of such annuity contract, unless the insurance policy or annuity contract was effected for the benefit of such creditor.

History.-s. 1, ch. 10154, 1925; CGL 7066; s. 1, ch. 78-76.

222.15 Wages due deceased employee may be paid wife, etc.-

(1) It is lawful for any employer, in case of the death of an employee, to pay to the wife or husband, and in case there is no wife or husband, then to the child or children, provided the child or children be over the age of 18 years, and in case there is no child or children, then to the father or mother, any wages or traveling expenses that may be due said employee at the time of his death.

(2) It is also lawful for the Division of Employment Security of the Department of Labor and Employment Security, in case of death of any unemployed individual, to pay to those persons referred to in subsection (1) any unemployment compensation payments that may be due said individual at the time of his death.

History.-s. 1, ch. 7366, 1917; RGS 4979; CGL 7068; s. 1, ch. 20407, 1941; s. 1, ch. 63-165; ss. 17, 35, ch. 69-106; s. 1, ch. 73-283; s. 10, ch. 79-7. cf.-s. 215.28 Payroll deductions due deceased employee.

222.16 Wages or unemployment compensation payments so paid not subject to administration.-Any wages, traveling expenses, or unemployment compensation payments so paid under the authority ofs. 222.15 shall not be considered as assets of the estate and subject to administration; provided, however, that the traveling expenses so exempted from administration shall not exceed the sum of $300.

History.-s. 2, ch. 7366, 1917; RGS 4980; CGL 7069; s. 2, ch. 20407, 1941; s. 2, ch. 63-165. cf.-s. 215.28 Payroll deductions.

222.17 Manifesting and evidencing domicile in Florida.-

(1) Any person who shall have established a domicile in this state may manifest and evidence the same by filing in the office of the Clerk of the Circuit Court for the county in which the said person shall reside, a sworn statement showing that he resides in and maintains a place of abode in that county which he recognizes and intends to maintain as his permanent home.

(2) Any person who shall have established a domicile in the State of Florida, but who shall maintain another place or places of abode in some other state or states, may manifest and evidence his domicile in this state by filing in the office of the Clerk of the Circuit Court for the county in which he resides, a sworn statement that his place of abode in Florida constitutes his predominant and principal home,

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F.S.1979 METHOD OF SETTING APART HOMESTEAD AND EXEMPTIONS Ch. 222

and that he intends to continue it permanently as such.

(3) Such sworn statement shall contain, in addition to the foregoing, a declaration that the person making the same is, at the time of making such statement, a bona fide resident of the state, and shall set forth therein his place of residence within the state, the city, county and state wherein he formerly resided, and the place or places, if any, where he maintains another or other place or places of abode.

(4) Any person who shall have been or who shall be domiciled in a state other than the State of Florida, and who has or who may have a place of abode within the State of Florida, or who has or may do or perform other acts within the State of Florida, which independently of the actual intention of such person respecting his domicile might be taken to indicate that such person is or may intend to be or become domiciled in the State of Florida, and if such person desires to maintain or continue his domicile in such state other than the State of Florida, he may manifest and evidence his permanent domicile and his intention to permanently maintain and continue his domicile in such state other than the State of Florida, by filing in the office of the Clerk of the Circuit Court in any county in the State of Florida in which he may have a place of abode or in which he may have done or performed such acts which independently may indicate that he is or may intend to be or become domiciled in the State of Florida, a sworn statement that his domicile is in such state other than the State of Florida, as the case may be, naming such state where he is domiciled and stating that he intends to permanently continue and maintain his domicile in such other state so named in said sworn statement. Such sworn statement shall also contain a declaration that the person making the same is at the time of the making of such statement a bona fide resident of such state other than the State ofFlorida, and shall set forth therein his place of abode within the State of Florida, if any. Such sworn statement may contain such other and further facts with reference to any acts done or performed by such person which such person desires or intends not to be construed as evidencing any intention to establish his domicile within the State of Florida.

(5) The sworn statement permitted by this section shall be signed under oath before an official authorized to take affidavits. Upon the filing of such declaration with the Clerk of the Circuit Court, it shall be the duty of the clerk in whose office such declaration is filed to record the same in a book to be provided for that purpose. For the performance of the duties herein prescribed, the Clerk of the Circuit Court shall collect a service charge for each declara-

tion as provided in s. 28.24. (6) It shall be the duty of the Department of Le

gal Affairs to prescribe a form for the declaration herein provided for, and to furnish the same to the several clerks of the circuit courts of the state.

(7) Nothing herein shall be construed to repeal or abrogate other existing methods of proving and evidencing domicile except as herein specifically provided.

History.-ss. 1-6, ch. 20412, 1941; s. 1, ch. 26896, 1951; ss. 11, 35, ch. 69-106; s. 15, ch. 70-134.

222.18 Exempting disability income benefits from legal processes.-Disability income benefits under any policy or contract oflife, health, accident, or other insurance of whatever form, shall not in any case be liable to attachment, garnishment, or legal process in the state, in favor of any creditor or creditors of the recipient of such disability income benefits, unless such policy or contract of insurance was effected for the benefit of such creditor or creditors.

History.-s. 1, ch. 20741, 1941.

222.19 Surviving spouse as head of family; defined.-

(1) It is the declared intention of the Legislature that the purpose of the constitutional exemption of the homestead is to shelter the family and the surviving spouse, and such purpose should be carried out in a liberal spirit and in favor of those entitled to the exemption.

(2) The head-of-family status required to qualify the owner's property for homestead exemption, permitting such property to be exempt from forced sale under process of any court as set forth in s. 4, Art. X of the State Constitution, shall inure to the benefit of the surviving tenant by the entirety or spouse of the owner. The acquisition of this status shall inure to the surviving spouse irrespective of the fact that there are not two persons living together as one family under the direction of one of them who is recognized as the head of the family.

History.-s. 1, ch. 76-36.

222.20 Nonavailability of federal bankruptcy exemptions.-In accordance with the provision ofs. 522(b) of the Bankruptcy Code of1978 (11 U.S.C. s. 522(b)), residents of this state shall not be entitled to the federal exemptions provided ins. 522(d) of the Bankruptcy Code of 1978 (11 U.S.C. s. 522(d)). Nothing herein shall affect the exemptions given to residents of this state by the State Constitution and the Florida Statutes.

History.-s. 1, ch. 79-363.

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TITLE XVI EDUCATION

CHAPTER 228

PUBLIC EDUCATION: GENERAL PROVISIONS

228.001 228.002 228.01 228.02

228.03 228.04 228.041 228.051

228.061

228.071 228.081 228.091

228.092

228.093

228.101 228.111

228.121 228.151 228.195 228.201

Name. Purpose; construction. State plan for public education. State system of public education estab-

lished. Scope of state system. Uniform system of public schools included. Specific definitions. Organization and support of required pub

lic schools. Other public schools; nursery schools, spe-

cial schools and courses. Community education. Other public educational services. Trespass upon grounds or facilities of pub-

lic schools; penalties; arrest. Retention of records of students attending

nonpublic schools. Pupil and student records and reports;

rights of parents, guardians, pupils, and students; notification; penalty.

Display of flags. School officers to turn over money and

property to successors. Nonresident tuition fee. Sources of State School Fund. School food service programs. Mandatory screening or testing for sickle

cell trait prohibited.

228.001 Name.-All of the laws of Florida relating to public education shall be known as and shall comprise "The Florida School Code."

History.-s. 2, ch. 29764, 1955; s. 1, ch. 72-221.

insure the establishment of a state system of schools, courses, classes, institutions, and services adequate to meet the educational needs of all citizens of the state.

History.-s. 201, ch. 19355, 1939; CGL 1940 Supp. 892(20); s. 1, ch. 72-221.

228.02 State system of public education established.-There is organized and established in keeping with the state plan for public education a state system of public education which shall be maintained and supported as hereinafter provided.

History.-s. 202, ch. 19355, 1939; CGL 1940 Supp. 892(21); s. 1, ch. 72-221.

228.03 Scope of state system.-The state system of public education includes such school systems, schools, institutions, agencies, services, and types of instruction as may be provided and authorized by law, or by regulations of the state board within limits prescribed by law.

History.-s. 203, ch. 19355, 1939; CGL 1940 Supp. 892(22); s. 1, ch. 72-221. cf.-s. 229.041 Regulations of state board have force of law.

228.04 Uniform system of public schools included.-As required by s. 1, Art. IX of the Constitution, this state system of public education shall include the uniform system of free public schools as established and which shall be liberally maintained.

History.-s. 204, ch. 19355, 1939; CGL 1940 Supp. 892(23); s. 22, ch. 69-216; s. 1, ch. 72-221.

228.041 Specific definitions.-Specific definitions shall be as follows and wherever such defined words or terms are used in the Florida School Code they shall be used as follows:

(1) STATE SYSTEM OF PUBLIC EDUCATION. -The state system of public education shall consist of such publicly supported and controlled schools, institutions of higher education, other educational institutions, and other educational services as may be provided or authorized by the Constitution and laws of Florida.

(a) Public schools.-The public schools shall consist of kindergarten classes; elementary and secondary school grades and special classes; and adult, part-time, vocational, and evening schools, courses, or classes authorized by law to be operated under the control of school boards.

(b) Community colleges.-Community colleges shall consist of all educational institutions operated by local community college district boards of trus-

228.01 State plan for public education.-It is tees under specific authority and regulations of the the purpose of the state plan for public education to state board and offering courses and programs of

228.002 Purpose; construction.-The purpose of the Florida School Code is for the establishment, maintenance and support of public education in the state and the provisions thereof shall be liberally construed to the end that its objects may be effected. It is declared to be the legislative intent that if any section, subsection, sentence, clause or provision of the Florida School Code is held invalid, the remainder of the code shall not be affected.

History.-s. 3, ch. 29764, 1955; s. 1, ch. 67-181; s. 1, ch. 72-221.

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F.S.1979 PUBLIC EDUCATION: GENERAL PROVISIONS Ch. 228

general and academic education parallel to that of the first and second years of work in institutions in the State University System, of occupational education, and of adult continuing education.

(c) Institutions of higher education.-The institutions of higher education shall consist of all statesupported educational institutions offering work above the public school level, other than community colleges, that are authorized and established by law, together with all activities and services authorized by law to be administered by or through each of those institutions.

(d) Other educational institutions.-Other statesupported institutions primarily of an educational nature shall be considered parts of the state system of public education. The educational functions of other state-supported institutions not primarily of an educational nature but which have specific educational responsibilities shall be considered responsibilities belonging to the state system of public education.

(e) Other educational seruices.-These shall include health services and such special services and functions as may be authorized by law or by regulations of the state board as prescribed by law and as are considered necessary to improve, promote, and protect the adequacy and efficiency of the state system of public education.

(2) DISTRICT SCHOOL SYSTEM.-A district school system is a part of the state system of public education and shall consist of all schools, courses, agencies and services under the control of a school board.

(3) SCHOOL DISTRICT.-A school district is a district created and existing pursuant to s. 4, Art. IX of the State Constitution.

(4) SCHOOL DISTRICT MILLAGE ELECTION. -A school district millage election is the election which may be held at any time for the purpose of voting the school district tax levy, except that not more than one election shall be held during any 12-month period.

(5) SCHOOL.-A school is an organization of pupils for instructional purposes on an elementary, secondary or other public school level, approved under regulations of the state board.

(6) SCHOOL CENTER-A school center is a place oflocation of any school or schools on the same or on adjacent sites or on a site under the control of the principal and within a reasonable distance of the main center as prescribed by regulations of the State Board of Education.

(7) SCHOOL PLANT.-A school plant includes all physical features incident to or necessary to accommodate pupils and teachers and the activities of the educational program of each school center. It includes site, playgrounds and equipment, athletic field, the school building or buildings with all their mechanical and educational equipment, gymnasiums, vocational buildings, bus sheds, teachers' homes, and other equipment wherever located necessary to provide an adequate school program.

(8) SCHOOL OFFICERS.-The officers of the state system of public education shall be the Commissioner of Education and the members of the State Board of Education, and for each district school sys-

tern the officers shall be the superintendent of schools and members of the school board.

(9) INSTRUCTIONAL PERSONNEL.-"In-structional personnel" shall mean any member of the instructional staff as defined by regulations of the state board and shall be used synonymously with the word "teacher" and shall include teachers, librarians, and others engaged in an instructional capacity in the schools. A student who is enrolled in an institution ofhigher education approved by the state board for teacher training and who is jointly assigned by such institution of higher education and a school board to perform practice teaching under the direction of a regularly employed and certificated teacher shall be accorded the same protection of the laws as that accorded the certificated teacher while serving such supervised internship, except for the right to bargain collectively with employees of the school board.

(10) ADMINISTRATIVE PERSONNEL-Administrative personnel comprises the superintendent, supervisors, principals, and those persons who may be employed as professional administrative assistants to the superintendent or to the principal, but does not include secretarial, clerical, or other office assistants.

(a) Superuisor.-A supervisor is a non-schoolbased employee, qualified in accordance with s. 231.15, who is assigned responsibility for working directly with teachers and other personnel in improvement of the instructional program.

(b) Principal.-A principal is an 1employee, qualified in accordance with s. 231.15, who is assigned responsibility for administrative direction and instructional supervision at an individual school. For purposes of classification, he may be either:

1. A building principal who is designated as the administrative head of a school; or

2. An assistant principal who is assigned limited administrative and supervisory duties within a school.

(c) Professional administrative assistant.-A professional administrative assistant is an employee assigned responsibility as an administrative or supervisory head of a support activity, noninstructional activity, or district-level function.

(11) PARENT AND SCHOOL PATRON.-The terms "parent" and "school patron" shall be interpreted to refer to either or both parents, to any guardian, or to any person in parental relationship to a child or exercising supervisory authority in place of a parent over a child of public school age.

(12) SCHOOL GRADE.-A school grade is one of the divisions or sections of the public school program which represents the work of a school year.

(13) SCHOOL DA Y.-A school day for any group of pupils is that portion of the day in which school is actually in session and shall comprise not less than 5 net hours excluding intermissions for all grades above the third; not less than 4 net hours for the first three grades; and not less than 3 net hours in kindergarten, or the equivalent as calculated on a weekly basis under regulations of the state board. The minimum length of the school day herein specified may be decreased under regulations of the state board. However, senior high school students who lack three

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Ch. 228 PUBLIC EDUCATION: GENERAL PROVISIONS F.S.1979

credits or less shall be allowed to attend as a school day that portion ofthe day necessary to earn needed credits.

(14) SCHOOL MONTH.-A school month shall consist of 20 school days, excluding any school holidays.

(15) SCHOOL HOLIDA Y.-A school holiday is a legal or other prescribed holiday falling on a regular school day during which schools are authorized in accordance with regulations of the state board not to be in session.

(16) SCHOOL VACATION PERIOD.-That period of the school year beginning on or before December 24 and continuing for a period of time to be fixed by the school board which shall include January 1, shall be set apart as a vacation period, and during that time schools shall not be in session and that time shall not be considered a part of the school month. Any period when schools are not in session between the end of 1 school year and the beginning of the next school year shall also be considered a school vacation period.

(17) SCHOOL YEAR-The school year shall comprise the period during which the schools are regularly in session for the minimum number of 180 days of instruction or the equivalent on an hourly basis for pupils as specified by regulations of the state board for pupils plus periods for preschool and post-school conferences as approved under regulations of the state board.

(18) SCHOOL FISCAL YEAR-The school fiscal year shall begin on July 1 and shall end at the close of June 30 in each and every year.

(19) EXCEPTIONAL STUDENTS.-The term "exceptional student" means any child or youth who has been certified by a specialist qualified under regulations of the state board to examine students who may be unsuited for enrollment in a regular class of the public schools or is unable to be adequately educated in the public schools without the provision of special classes, instruction, facilities, or related services, or a combination thereof. The term "exceptional student" includes the following: The mentally retarded, the speech-impaired, the deaf and hard of hearing, the blind and partially sighted, the crippled and other health-impaired, the emotionally disturbed and socially maladjusted, those with specific learning disabilities, and the gifted.

(20) SPECIAL EDUCATION SERVICES.-The term "special education services" means such related services in addition to instruction of the exceptional child as transportation, diagnostic and evaluation services, social services, physical and occupational therapy, job placement, orientation and mobility training, braillists, typists and readers for the blind, specified materials and equipment, and other such services as approved by regulations of the state board.

(21) YEAR OF SERVICE.-The minimum time which may be recognized in administering the state program of education, not including retirement, as a year of service by a school employee shall be fulltime actual service, and beginning July, 1963, such service shall also include sick leave and holidays for which compensation was received but excluding all other types of leave and holidays for a total of more

than one-halfofthe number of days required for the normal contractual period of service for this position held, which shall be 196 days or longer, or the minimum required for the district to participate in the minimum foundation program in the year service was rendered, or the equivalent for service performed on a daily or hourly basis; provided further that absence from duty after the date of beginning service shall be covered by leave duly authorized and granted; provided further that the school board shall have authority to establish a different minimum for local district school purposes.

(22) SCHOOL LUNCH PERSONNEL.-For the purpose of the Florida School Code, wherever the words "school lunch personnel" appear they shall be construed to mean school food service personnel.

(23) COMMUNITY COLLEGE DISTRICT.-A community college district is a part of the state system of public education. It shall consist of such centers, courses and services as are authorized by the state board under control of the district board of trustees.

(24) VOCATIONAL EDUCATION DEFINED.Vocational education is defined as meaning that instruction not leading to a baccalaureate degree, either graded or ungraded, listed below:

(a) Instruction which is given to persons for the purpose of developing occupational proficiency necessary for gainful employment;

(b) Instruction in exploratory courses designed to familiarize persons with the world of work and motivating them to pursue courses in vocational education;

(c) Instruction in prevocational or technically oriented industrial arts; or

(d) Instruction in vocationally oriented home economics.

(25) TEACHER AIDE.-A teacher aide is any paid person appointed by a school board to assist members of the instructional staff in carrying out their instructional or professional duties and responsibilities.

(26) SCHOOL VOLUNTEER-A school volunteer is any non paid person who may be appointed by a school board or its designee. School volunteers may include, but not be limited to, parents, senior citizens, students, and others who assist the teacher or other members of the school staff.

(27) SUSPENSION.-Suspension is the temporary removal of a student from his regular school program for a period not to exceed 10 school days.

(28) EXPULSION.-Expulsion is the removal of the right and obligation of a student to attend a public school under conditions set by the school board, and for a period of time not to exceed the remainder of the term or school year and 1 additional year of attendance.

(29) CORPORAL PUNISHMENT.-Corporal punishment is the moderate use of physical force or physical contact by a teacher or principal as may be necessary to maintain discipline or to enforce school rule. However, the term "corporal punishment" shall not include the use of such reasonable force by a teacher or principal as may be necessary to protect himself or other students from disruptive students.

(30) ALTERNATIVE MEASURES FOR STU-

1082


DENTS WITH SPECIAL NEEDS.-Alternative measures for students with special needs are measures designed to meet the special needs of a student that cannot be met by regular school curricula, including, but not limited to, student services, parent conferences, physical examinations, remedial techniques, educational alternatives, and properly supervised activities relating to the upkeep and maintenance of school facilities, notwithstanding the provisions of chapter 450 to the contrary.

History.-s. 2, ch. 19203, 1939; CGL 892(216); s. 46, ch. 23726, 1947; s. 4, ch. 29764, 1955; ss. 1, 2, ch. 57-217; ss. 1, 2, ch. 59-371; s. 1, ch. 61-288; s. 1, ch. 63-495; s. 1, ch. 63-376; s. 1, ch. 65-183; ss. 1, 2, 13, ch. 65-239; s. 1, ch. 65-506; s. 1, ch. 67-387; s. 1, ch. 67-438; ss. 1-3, ch. 68-5; ss. 1, 10, ch. 68-24; s. 1, ch. 69-171; s. 29, ch. 69-216; s. 1, ch. 69-300; s. 7, ch. 69-344; ss. 1, 17, ch. 69-402; s. 1, ch. 70-193; s. 1, ch. 71-76; s. 1, ch. 71-95; s. 1, ch. 71-162; s. 1, ch. 71-164; s. 1, ch. 71-192; s. 1, ch. 71-193; s. 1, ch. 71-289; ss. 52, 53, ch. 71-355; s. 1, ch. 72-221; s. 25, ch. 73-345; s. 16, ch. 74-227; ss. 1, 2, ch. 74-351; s. 3, ch. 75-284; s. 2, ch. 75-306; s. 1, ch. 76-236; ss. 1, 2, ch. 77-274; s. 8, ch. 78-416; s. 12, ch. 78-423.

Note.-Former s. 242.17; s. 236.161; s. 229.0118.

228.051 Organization and support of required public schools.-The public schools of the state shall provide 13 consecutive years of instruction, beginning with kindergarten, and shall also provide such instruction for exceptional children as may be required by law. The funds for support and maintenance of such schools shall be derived from state, district, federal, or other lawful sources or combinations of sources, and shall include any tuition fees charged nonresidents as provided by law. Public schools, institutions, and agencies providing this instruction shall constitute the uniform system of free public schools prescribed by Art. IX of the State Constitution and shall include the following:

'(1) KINDERGARTEN.-Kindergarten classes, comprising children between the ages as provided by s. 232.04, shall be established by the school board, provided sufficient children of these ages are available to make possible an organization of at least 20 such children at any school. Such classes shall be implemented on a statewide basis in annual increments so that all such children shall be served by the 1973-1974 school year.

(2) ELEMENTARY SCHOOLS.-Elementary schools shall comprise all classes and grades through the sixth grade or, upon decision by the school board when authorized by regulations of the state board, may include work through the eighth grade.

(3) SECONDARY SCHOOLS.-Secondary schools shall include junior high schools with grades 7 to 9, inclusive; high schools with grades 10 to 12, inclusive; junior-senior high schools with grades 7 to 12, inclusive; or, upon decision by the school board when authorized by regulations of the state board, 4-year high schools comprising grades 9 to 12, inclusive.

History.-ss. 213, 216, ch. 19355, 1939; CGL 1940 Supp. 892(32), (35); s. 2, ch. 23726, 1947; s. 9, ch. 29764, 1955; s. 3, ch. 57-252; s. 1, ch. 59-388; s. 7, ch. 65-239; s. 5, ch. 68-5; s. 1, ch. 68-12; ss. 2, 4, ch. 68-24; s. 22, ch. 69-216; s. 1, ch. 69-300; s. 1, ch. 72-221; s. 7, ch. 79-288.

'Note.-Section 7, ch. 79-288, amended subsection (1), effective July 1, 1980, to read:

(1) KINDERGARTEN.-Kindergarten classes, comprising children between the ages as provided by s. 232.04, shall be established by the school board.

Note.-Former ss. 228.13 and 228.16.

228.061 Other public schools; nursery schools, special schools and courses.-The public schools of Florida may, in addition to the schools prescribed ins. 228.051, include nursery schools, spe-

cial schools, courses and classes as authorized below: (1) NURSERY SCHOOLS.-Nursery schools

shall comprise classes for children who have attained the ages prescribed by s. 232.05 and may be established in the discretion of the school board where sufficient children of these ages are available to make possible an organization of at least 20 such children at any school center. Such schools or classes shall be supported and maintained from district taxes, from such funds supplemented by tuition charges, or from funds from federal or other lawful sources, exclusive of state sources.

(2) OTHER SCHOOLS, COURSES, AND CLASSES.-

(a) There may be established, at the discretion of the school board, other schools, courses, and classes pursuant to law or by regulations of the state board for:

1. Giving instruction in applied arts and sciences·

2. Rehabilitating atypical, dependent, and delinquent children;

3. Promoting the education of adults; 4. Furnishing part-time, evening, and vocational

schools and classes; 5. Providing technical or vocational training for

persons regardless of age; and 6. Offering other types of instruction of a similar

nature. (b) Such schools, .courses, and classes shall be

supported by state, district, and federal funds or by any combinations of these funds supplemented by funds from such other lawful sources as may be available, including tuition or matriculation fees as may be authorized by regulations of the state board.

History.-s. 214, ch. 19355, 1939; CGL 1940 Supp. 892(33); s. 7, ch. 29764, 1955; s. 1, ch. 57-252; s. 2, ch. 68-12; s. 3, ch. 68-24; s. 4, ch. 68-5; s. 1, ch. 69-262; s. 1, ch. 69-300; s. 1, ch. 72-221; s. 1, ch. 77-174.


1228.071 Community education.-(!) SHORT TITLE.-This section shall be known

and may be cited as the "Florida Community Education Act."

·(2) PURPOSE.-Community education promotes a more efficient use of schools and other community facilities through an extension of personnel, buildings, and equipment. The purpose of this section is to provide state leadership and financial support to encourage and assist school boards, the board of trustees of the Florida School for the Deaf and the Blind, and other governmental or nongovernmental agencies in the establishment and maintenance of community education.

(3) DEFINITIONS.- The following terms, wherever used or referred to in this section, have the following meanings:

(a) "Community education" means: 1. The process in which a school or other public

or available facility is utilized .as a community center operated in conjunction with educational, recreational, social, civic, cultural, health, and other public, private, and governmental organizations and agencies to provide educational, recreational, cultural, social, health, and community services for persons of all ages in the community in accordance with the needs, interests, and concerns of that community. Community education includes, but is not limited

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to, maximum utilization of human, physical, and financial resources of a community in providing learning experiences and services for community members of all ages, systematic involvement of representative community members in the identification of needs and community involvement in suggesting or implementing organizational structures to meet these identified needs, and inter-agency coordination and cooperation; and

2. The composite of those activities and services described in a grant application of a board pursuant to rules of the State Board of Education.

(b) "Community education coordinator" means that person who is employed by a board on a fulltime basis to promote, organize, coordinate, and direct community education.

(c) "Board" means a district school board or the board of trustees of the Florida School for the Deaf and the Blind.

(d) "Department" means the Department ofEducation.

(e) "Operational funds" means funds appropriated to provide a coordinator or director with supplies, materials, and part-time clerical assistance as provided by rules of the State Board of Education.

(4) COMMUNITY EDUCATION GRANT.-Pursuant to rules adopted by the State Board of Education, each school board and the board of trustees for the Florida School for the Deaf and the Blind may submit to the department a request for a community education grant. A board applying for a grant shall include in its grant application a description of its community education process. The board shall give priority to centers serving the maximum number of persons within the limits of resources available and to programs which will allow for matching funds or for joint funding from the Federal Government or other public or private sources and which may be efficiently and effectively developed in conjunction with community education.

(5) COMMUNITY EDUCATION GRANTS.(a) For those grant applications approved for

funding, the department shall authorize distribution of a community education grant not to exceed onehalf of the total compensation of each person employed as a community education coordinator on a full-time basis by a board during the fiscal year for which a community education grant is authorized.

(b) Pursuant to rules adopted by the State Board of Education, the department shall authorize distribution of operational funds.

(6) TECHNICAL ASSISTANCE.-The department is authorized to provide such technical assistance as is necessary to develop and maintain community education. The department may use its own staff or such consultants as may be necessary to accomplish this purpose.

(7) RECOMMENDATIONS BY COMMISSIONER-The Commissioner of Education shall recommend the level of funding for community education each fiscal year and make any other recommendations or reports he deems necessary or as required by rules of the State Board of Education.

(8) BUDGET.-The department shall include in its legislative budget funds necessary to implement this section.

(9) USE OF SCHOOL PROPERTY.-The buildings, land, equipment, and other property owned by a board may be used by the providers of community education on a shared or leased basis.

(10) JOINT PROPERTY.-A board, jointly with other governmental bodies, may acquire, own, maintain, and dispose of real and personal property for use in community education.

History.-ss. 1·9, ch. 70.318; s. 1, ch. 70·439; s. 1, ch. 72·221; s. 18, ch. 73·338; ss. 1, 2, ch. 74·364; s. 35, ch. 75·284; s. 10, ch. 76-223; s. 1, ch. 79.242; ss. 12, 16, ch. 79·385.

'Note.-Section 16, ch. 79·385, provides that, if chapter 231 is repealed in accordance with the intent expressed in the Regulatory Reform Act of 1976, as amended by chapter 77·457, or as subsequently amended, it is the intent of the Legislature that chapter 79·385 shall also be repealed on the same date as is therein provided.


228.081 Other public educational services.The general control of other public educational services shall be vested in the state board except as provided herein. The state board shall, at the request of the Department of Health and Rehabilitative Services, advise as to standards and requirements relating to education to be met in all state schools or institutions under their control which provide educational programs. The Department of Education shall provide supervisory services for the educational programs of all such schools or institutions. The direct control of any of these services provided as part of the district program of education shall rest with the school board. These services shall be supported out of state, district, federal, or other lawful funds, depending on the requirements of the services being supported.

History.-s. 219, ch. 19355, 1939; CGL 1940 Supp. 892(38); s. 3, ch. 23726, 1947; s. 1, ch. 69·300; ss. 15, 19, 35, ch. 69·106; s. 1, ch. 72·221; s. 6, ch. 77·335.


228.091 Trespass upon grounds or facilities of public schools; penalties; arrest.-

(1) Any person who: (a)l. Is not a student, officer, or employee of a

public school; 2. Does not have legitimate business on the cam

pus; or 3. Is not a parent, guardian, or person who has

legal custody of a student enrolled at such school; or (b)l. Is a student currently under suspension or

expulsion; or 2. Is an employee who is not required by his em

ployment by such school to be on the campus or any other facility owned, operated, or controlled by the governing board of any such school

and who enters or remains upon the campus or any other facility owned by any such school, and thereon commits any act which disrupts the orderly conduct of the activities of such campus or facility, commits a trespass upon the grounds of a public school facility and is guilty of a misdemeanor of the second degree, punishable as provided ins. 775.082, s. 775.083, or s. 775.084.

(2) Any person who: (a)l. Is not a student, officer, or employee of a

public school; 2. Does not have legitimate business on the cam

pus; or 3. Is not a parent, guardian, or person who has

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legal custody of a student enrolled at such school; or (b)l. Is a student currently under suspension or

expulsion; or 2. Is an employee who is not required by his em

ployment by the school to be on the campus or any other facility owned, operated, or controlled by the governing board of such school

and who enters or remains upon the campus or other facility of such school after the chief administrative officer of such school, or any employee thereof designated by him to maintain order on such campus or facility, has directed such person to leave such campus or facility or not to enter upon the same, shall be guilty of the offense of trespass upon the grounds of a public school facility and is guilty of a misdemeanor of the second degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084.

(3) Any peace officer may arrest either on or off the premises and without warrant any person he has probable cause for believing has committed the offense oftrespass upon the grounds of a public school facility. Such arrest shall not render the peace officer criminally or civilly liable for false arrest, false imprisonment, or unlawful detention.

History.-s. 1, ch. 68-3; s. 1, ch. 72-10; s. 1, ch. 72-221; s. 1, ch. 77-425; s. 48, ch. 79-164.


228.092 Retention of records of students attending nonpublic schools.-

(1) DEFINITIONS.-As used in this section: (a) "Nonpublic school" means any school de

scribed in s. 229.808(2). (b) "Defunct nonpublic school" means any non

public school which has terminated the operation of an education or training program, or which has no students in attendance, or which has dissolved as a business entity.

(c) "Student records" means those records, files, documents, and other materials which contain information directly related to students which are maintained by a non public school or by a person acting for such institution and which are accessible to other professional personnel to facilitate the instruction, guidance, and educational progress of students. Information contained in student records shall be classified as follows:

1. Permanent information, which includes verified information of clear educational importance, containing the following: student's full name and any known changes thereto due to marriage or adoption; authenticated birthdate, place of birth, race, and sex; last known address of student; names of student's parents or guardian; name and location of last school attended; number of days present and absent; date enrolled; date withdrawn; courses taken and record of achievement; and date of graduation or program achievement.

2. Temporary information, which includes verified information subject to change, containing, but not limited to, the following: health information, standardized test scores, honors and activities, personal attributes, work experience, teacher and counselor comments, and special reports.

(2) TRANSFER OF STUDENT RECORDS.-All non public schools which become defunct shall trans-

fer all permanent information contained in student records to the superintendent of schools ofthe public school district in which the nonpublic school was located; or, if the non public school is a member of a nonpublic school system or association, such school may transfer such records to the principal office of such system or association, which shall constitute full compliance with this subsection. In the event that such non public school system or association becomes defunct, it shall transfer all the permanent information contained in its files to the superintendent of schools of the public school district in which the nonpublic school was located.

(3) DEPARTMENT RESPONSIBILITIES.-All non public schools which become defunct shall notify the Management Information Service Section in the Department of Education of the date of transfer of student records, the location of storage, the custodian of such records, and the number of records to be stored. The department shall act as a clearinghouse and maintain a registry of such transfers of student records.

(4) INTENT.-It is not the intent of the Legislature to limit or restrict the use or possession of any student records while a school is operational, but to facilitate access to academic records by former students seeking to continue their education or training after a nonpublic school has become defunct.

History.-s. 1, ch. 77-133; s. 2, ch. 79-177. cf.-s. 246.217 License period and renewals.

228.093 Pupil and student records and reports; rights of parents, guardians, pupils, and students; notification; penalty.-

(1) PURPOSE.-The purpose of this section is to protect the rights of pupils and students and their parents or guardians with respect to pupil and student records and reports as created, maintained, and used by public educational institutions in the state. The intent of the Legislature is that pupils and students and their parents or guardians shall have rights of access, rights of challenge, and rights of privacy with respect to such records and reports, and that rules shall be available for the exercise of these rights.

(2) DEFINITIONS.-As used in this section: (a) "Records" and "reports" mean any and all

official records, files, and data directly related to pupils and students which are created, maintained, and used by public educational institutions, including all material that is incorporated into each pupil's or student's cumulative record folder and intended for school use or to be available to parties outside the school or school system for legitimate educational or research purposes. Materials which shall be considered as part of a pupil's or student's record shall include, but not necessarily be limited to: identifying data; academic work completed; level of achievement records, including grades and standardized achievement test scores; attendance data; scores on standardized intelligence, aptitude, and psychological tests; interest inventory results; health data; family background information; teacher or counselor ratings and observations; verified reports of serious or recurrent behavior patterns; and any other evidence, knowledge, or information recorded in any medium, including, but not limited to, handwriting,

1085


typewriting, print, magnetic tapes, film, microfilm, and microfiche, and maintained and used by an educational agency or institution or by a person acting for such agency or institution. However, the terms "records" and "reports" do not include:

1. Records of instructional, supervisory, and administrative personnel and educational personnel ancillary thereto, which records are in the sole possession of the maker thereof and are not accessible or revealed to any other person except a substitute for any of such persons. An example of records of this type are instructor's grade books.

2. Records of law enforcement units of the institution which are maintained solely for law enforcement purposes and which are not available to persons other than officials of the institution or law enforcement officials of the same jurisdiction in the exercise of that jurisdiction.

3. Records made and maintained by the institution in the normal course of business which relate exclusively to a pupil or student in his or her capacity as an employee and which are not available for use for any other purpose.

4. Records created or maintained by a physician, psychiatrist, psychologist, or other recognized professional or paraprofessional acting in his or her professional or paraprofessional capacity or assisting in that capacity, and which are created, maintained, or used only in connection with the provision of treatment to the pupil or student and are not available to anyone other than persons providing such treatment. However, such records shall be open to a physician or other appropriate professional of the pupil's or student's choice.

5. Directory information as defined in this section.

6. Other information, files, or data which do not permit the personal identification of a pupil or student.

7. Letters or statements of recommendation or evaluation which were confidential under Florida law and which were received and made a part of the pupil'~ or student's educational records prior to July 1, 1977.

(b) "Child" means any person who has not reached the age of majority.

(c) "Pupil" means any child enrolled in any instructional program or activity conducted under the authority and direction of a district school board.

(d) "Student" means any child or adult who is enrolled or who has been enrolled in any instructional program or activity conducted under the authority and direction of an institution comprising a part of the state system of public education and with respect to whom an educational institution maintains educational records and reports or personally identifiable information, but does not include a person who has not been in attendance as an enrollee at such institution.

(e) "Directory information" includes the pupil's or student's name, address, telephone number if it is a listed number, date and place of birth, major field of study, participation in officially recognized activities and sports, weight and height of members of athletic teams, dates of attendance, degrees and awards received, and the most recent previous edu-

cational agency or institution attended by the pupil or student.

(f) "Chief executive officer" means that person, whether elected or appointed, who is responsible for the management and administration of any public educational body or unit, or the chief executive officer's designee for pupil or student records; that is, the superintendent of a district school system, the director ofthe area vocational-technical center, the president of a community college, or the president of an institution in the State University System, or their designees.

(3) RIGHTS OF PARENT, GUARDIAN, PUPIL, OR STUDENT.-The parent or guardian of any pupil or student who attends or has attended any public school, area vocational-technical training center, community college, or institution of higher education in the State University System shall have the following rights with respect to any records or reports created, maintained, and used by any public educational institution in the state. However, whenever a pupil or student has attained 18 years of age, or is attending an institution of postsecondary education, the permission or consent required of, and the rights accorded to, the parents of the pupil or student shall thereafter be required of and accorded to the pupil or student only, unless the pupil or student is a dependent pupil or student of such parents as defined in Title 26 U.S.C. s. 152 (section 152 of the Internal Revenue Code of 1954). The State Board of Education shall formulate, adopt, and promulgate rules whereby parents, guardians, pupils, or students may exercise these rights:

(a) Right of access.-1. Such parent, guardian, pupil, or student shall

have the right, upon request directed to the appropriate school official, to be provided with a list of the types of records and reports, directly related to pupils or students, as maintained by the institution which the pupil or student attends or has attended.

2. Such parent, guardian, pupil, or student shall have the right, upon request, to be shown any record or report relating to such pupil or student maintained by any public educational institution. When the record or report includes information on more than one pupil or student, the parent, guardian, pupil, or student shall be entitled to receive, or be informed of, only that part of the record or report which pertains to the pupil or student who is the subject of the request. Upon a reasonable request therefor, the institution shall furnish such parent, guardian, pupil, or student with an explanation or interpretation of any such record or report.

3. Copies of any list, record, or report requested under the provisions of this paragraph shall be furnished to the parent, guardian, pupil, or student upon request.

4. The State Board of Education shall establish rules to be followed by all public educational institutions in granting requests for lists, or for access to reports and records or for copies or explanations thereof under this paragraph. However, access to any report or record requested under the provisions of subparagraph 2. shall be granted within 30 days after receipt of such request by the institution. Fees may be charged for furnishing any copies of reports

1086


or records requested under subparagraph 3., but such fees shall not exceed the actual cost to the institution of producing such copies.

(b) Right of waiver of access to confidential letters or statements.-Such parent, guardian, pupil, or student shall have the right to waive the right of access to letters or statements of recommendation or evaluation, except that such waiver shall apply to recommendations or evaluations only if:

1. The parent, guardian, pupil, or student is, upon request, notified of the names of all persons submitting confidential letters or statements; and

2. Such recommendations or evaluations are used solely for the purpose for which they were specifically intended.

Such waivers may not be required as a condition for admission to, receipt of financial aid from, or receipt of any other services or benefits from, any public agency or public educational institution in Florida.

(c) Right to challenge and hearing.-Such parent, guardian, pupil, or student shall have the right to challenge the content of any record or report to which such person is granted access under paragraph (a), in order to insure that the record or report is not inaccurate, misleading, or otherwise in violation of the privacy or other rights of the pupil or student and to provide an opportunity for the correction, deletion, or expunction of any inaccurate, misleading, or otherwise inappropriate data or material contained therein. Any challenge arising under the provisions of this paragraph may be settled through informal meetings or discussions between the parent, guardian, pupil, or student and appropriate officials of the educational institution. If the parties at such a meeting agree to make corrections, to make deletions, to expunge material, or to add a statement of explanation or rebuttal to the file, such agreement shall be reduced to writing and signed by the parties, and the appropriate school officials shall take the necessary actions to implement the agreement. If the parties cannot reach an agreement, upon the request of either party, a hearing shall be held on such challenge under rules promulgated by the State Board of Education. Upon request of the parent, guardian, pupil, or student, the hearing shall be exempt from the requirements ofs. 286.011. Such rules shall include at least the following provisions:

1. The hearing shall be conducted within a reasonable period of time following the request for the hearing.

2. The hearing shall be conducted, and the decision rendered, by an official of the educational institution or other party who does not have a direct interest in the outcome of the hearing.

3. The parent, guardian, pupil, or student shall be afforded a full and fair opportunity to present evidence relevant to the issues raised under this paragraph.

4. The decision shall be rendered in writing within a reasonable period of time after the conclusion of the hearing.

5. The appropriate school officials shall take the necessary actions to implement the decision.

(d) Right of privacy.-Every pupil or student shall have a right of privacy with respect to the edu-

cational records kept on him. No state or local educational agency, board, public school, area vocationaltechnical center, community college, or institution of higher education in the State University System shall permit the release of personally identifiable records or reports of a pupil or student, or of any personal information contained therein, without the written consent of the pupirs or student's parent or guardian, or of the pupil or student himself if he is qualified as provided in this subsection, to any individual, agency, or organization. However, personally identifiable records or reports of a pupil or student may be released to the following persons or organizations:

1. Officials of schools, school systems, area vocational-technical centers, community colleges, or institutions of higher learning in which the pupil or student seeks or intends to enroll, and a copy of such records or reports shall be furnished to the parent, guardian, pupil, or student upon request.

2. Other school officials, including teachers within the educational institution or agency, who have legitimate educational interests in the information contained in the records.

3. The United States Secretary of Health, Education, and Welfare, the United States Commissioner of Education, the Director of the National Institute of Education, the Assistant Secretary for Education, the Comptroller General of the United States, or state or local educational authorities who are authorized to receive such information subject to the conditions set forth in applicable federal statutes and regulations ofthe U.S. Department of Health, Education, and Welfare, or in applicable state statutes and rules of the State Board of Education.

4. Other school officials, in connection with a pupil's or student's application for, or receipt of, financial aid.

5. Individuals or organizations conducting studies for or on behalf of an institution or a board of education for the purpose of developing, validating, or administering predictive tests, administering pupil or student aid programs, or improving instruction, if such studies are conducted in such a manner as will not permit the personal identification of pupils or students and their parents by persons other than representatives of such organizations and if such information will be destroyed when no longer needed for the purpose of conducting such studies.

6. Accrediting organizations, in order to carry out their accrediting functions.

7. For use as evidence in pupil or student expulsion hearings conducted by a district school board pursuant to the provisions of chapter 120.

8. Appropriate parties in connection with an emergency, if knowledge of the information in the pupil's or student's educational records is necessary to protect the health or safety, of the pupil, student, or other individuals.

Nothing contained in this paragraph shall prohibit any educational institution from publishing and releasing to the general public directory information relating to a pupil or student if the institution elects to do so. However, no educational institution shall release, to any individual, agency, or organization

1087


which is not listed in subparagraphs 1.-8., directory information relating to the student body in general or a portion thereof unless it is normally published for the purpose of release to the public in general. Any educational institution making directory information public shall give public notice of the categories of information which it has designated as directory information with respect to all pupils or students attending the institution and shall allow a reasonable period of time after such notice has been given for a parent, guardian, pupil, or student to inform the institution in writing that any or all of the information designated should not be released.

(4) NOTIFICATION.-Every parent, guardian, pupil, and student entitled to rights relating to pupil and student records and reports under the provisions of subsection (3) shall be notified annually, in writing, of such rights and that the institution has a policy of supporting the law, the types of information and data generally entered in the pupil and student records as maintained by the institution, and the procedures to be followed in order to exercise such rights. The notification shall be general in form and in a manner to be determined by the State Board of Education, and may be incorporated with other printed materials distributed to pupils and students, such as being printed on the back of school assignment forms or report cards for pupils attending kindergarten or grades 1 through 12 in the public school system, and being printed in college catalogs or in other program announcement bulletins for students attending postsecondary institutions.

(5) PENALTY.-In the event that any public school official or employee, State University System official or employee, area vocational-technical center official or employee, community college official or employee, or any district school board official or employee refuses to comply with any of the provisions ofthis section, the aggrieved parent, guardian, pupil or student shall have an immediate right to bring an action in the circuit court to enforce the violated right by injunction. Any aggrieved parent, guardian, pupil, or student who brings such an action and whose rights are vindicated may be awarded attorney's fees and court costs.

(6) The provisions of this section shall also apply to any pupil or student records which any non public educational institution that is no longer operating has deposited with the district school superintendent in the county where the nonpublic educational institution was located, with the clerk of the circuit court of that county, with the Department of Education, with the Division of Archives and Records Management of the Department of State, or with any other public agency.

History.-ss. 1, 4, ch. 77·60.

228.101 Display of flags.-Every publicly supported and controlled school, institution of higher education and other educational institution as may be provided or authorized by the constitution and laws of Florida shall display daily the flag of the United States and the official flag of Florida when the weather permits upon one building or on a suitable flagstaff upon the grounds of each state educational institution and upon every district school building or the grounds of the same except when the

institution or school is closed for vacation; provided, that for a school center at which two or more school buildings are located on the same or on adjacent sites one flag may be displayed for the entire group of buildings.

History.-s. 206, ch. 19355, 1939; CGL 1940 Supp. 892(25); s. 1, ch. 29789, 1955; s. 3, ch. 65-239; s. 1, ch. 69·300; s. 1, ch. 72·221.


228.111 School officers to turn over money and property to successors.-Every school officer shall turn over to his successor or successors in office, on retiring, all books, papers, documents, records, funds, money, and property of whatever kind which he may have acquired, received and held by virtue of his office and shall take full r~ceipt for them from his successor and shall make in correct form all reports required by the state. No school officer who receives any salary or compensation for his services shall be entitled to be paid or compensated for the last month of his services until the provisions of this section have been fully observed. Any person violating the provisions of this section shall forfeit his compensation for the last month served and shall be guilty of a misdemeanor of the second degree, punishable as provided in s. 775.082 or s. 775.083.

History.-s. 207, ch. 19355, 1939; CGL 1940 Supp. 892(26), 8115(1); s. 1, ch. 20970, 1941; s. 130, ch. 71·136; s. 2, ch. 11·164; s. 54, ch. 71·355; s. 1, ch. 72-221.

Note.-Former s. 228.07. cf.-s. 230.33 Superintendent to make records available to successor.

228.121 Nonresident tuition fee.-(1) Pupils in grades kindergarten through 12

whose parent, parents, or guardians are nonresidents of Florida shall be charged a tuition fee or $50 payable at the time the pupil is enrolled.

(2) For the purposes of this section, a nonresident is defined as a person who has lived in Florida less than 1 year, has not purchased a home which is occupied by him as his residence prior to the enrollment of his child or children in school, and has not filed a manifestation of domicile in the county where the child is enrolled.

(3) No tuition shall be charged pupils whose parent, parents, or guardian are in the federal military service or are civilian employees, the cost of whose education is provided in part or in whole by federal subsidy to state-supported schools, or whose parent, parents, or guardian are migratory agricultural workers.

(4) Funds as set forth in this section shall be collected by the school in which the child is enrolled and remitted to the school board for the district in which the funds are collected. The school board shall use the funds for the operation and maintenance of its schools.

History.-s. 1, ch. 72·221; s. 72, ch. 73·333.

228.151 Sources of State School Fund.-The State School Fund shall be derived from the following sources:

(1) The proceeds of all lands that have been or may hereafter be granted to the state by the United States for public school purposes;

(2) Donations to the state when the purpose is not specified;

(3) Appropriations by the state;

1088


(4) The proceeds of escheated property or forfeitures; and

(5) Twenty-five percent of the sales of public lands which are now or may hereafter be owned by the state.

History.-Formerly s. 4, Art. XII of the Constitution of 1885, as amended, converted to statutory law by s. 10, Art. XII of the Constitution as revised in 1968; s. 1, ch. 72-221.

228.195 School food service programs.-(1) DECLARATION OF PURPOSE.-In recogni

tion of the demonstrated relationship between good nutrition and the capacity of children to develop and learn, it is declared to be the policy of the state to safeguard the health and well-being of Florida children by providing standards for school food service and by requiring school districts to establish and maintain an appropriate nonprofit school food service program consistent with the nutritional needs of children.

(2) STATE RESPONSIBILITY.-The commissioner of education shall recommend, and the State Board of Education shall prescribe, rules and standards covering all phases of the administration and operation of the school food service programs.

(3) SCHOOL DISTRICT RESPONSIBILITY.-

Each district school board shall consider the recommendations of the district superintendent and adopt policies to provide for an appropriate food and nutrition program for children consistent with regulations and standards prescribed by the state board.

(4) STATE SUPPORT.-The state shall provide the state National School Lunch Act matching requirements. The funds provided shall be distributed in such a manner as to comply with the requirements for state matching under the National School Lunch Act.

History.-ss. 1-4, ch. 72-316; s. 1, ch. 79-354.

228.201 Mandatory screening or testing for sickle-cell trait prohibited.-No person, firm, corporation, unincorporated association, state agency, unit of local government, or any public or private entity shall require screening or testing for the sickle-cell trait as a condition for employment, for admission into any state educational institution or statechartered private educational institution, or for becoming eligible for adoption if otherwise eligible for adoption under the laws of this state.

History.-s. 4, ch. 78-35. Note.-Also published at ss. 63.043 and 448.076.

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Ch. 229 FUNCTIONS OF STATE EDUCATIONAL AGENCIES F.S.1979

CHAPTER 229

FUNCTIONS OF STATE EDUCATIONAL AGENCIES

PART I STATE BOARD OF EDUCATION (ss. 229.011-229.121)

PART II COMMISSIONER OF EDUCATION (ss. 229.501-229.59)

PART III DEPARTMENT OF EDUCATION (ss. 229.75-229.85)

PART I

STATE BOARD OF EDUCATION

229.011 229.012

229.021 229.031 229.041

229.053 229.064

229.065

229.0651 229.066

229.085 229.111 229.121

State functions. Composition of the State Board of Educa-

tion. Meeting dates. Quorum. Regulations and standards have force of

law. General powers of state board. Bond issue pursuant to s. 9(d), Art. XII;

interest rate. Bond issue for fixed capital outlay, 1971-

1973 biennium. · Bond issues; 1973-1975 biennium. Community college indebtedness; bonds

and tax anticipation certificates; payment.

Custody of educational funds. State board authorized to accept gifts. State board authorized to exchange land.

229.011 State functions.-Public education is basically a function and responsibility of the state. The responsibility for establishing such minimum standards and regulations as shall tend to assure efficient operation of all schools and adequate educational opportunities for all children is retained by the state.

History.-s. 301, ch. 19355, 1939; CGL 1940 Supp. 892(41); ss. 9, 13, ch. 65-239.


229.012 Composition of the State Board of Education.-The State Board of Education shall consist of the Governor, the Secretary of State, the Attorney General, the Comptroller, the Treasurer, the Commissioner of Agriculture, and the Commissioner ofEducation. The Governor shall be the chairman of the board, and the Commissioner of Education shall be its secretary and executive officer.

History.-s. 315, ch. 19355, 1939; CGL 1940 Supp. 892(55); s. 20, ch. 29764, 1955; ss. 10, 13, ch. 65-239; ss. 15, 35, ch. 69-106; s. 1, ch. 69-300; s. 1, ch. 69-389.


229.021 Meeting dates.-On or before July 1 of each year the state board shall designate and set aside 1 day each month as a regular meeting day. Special meetings may be held on request of the Commissioner of Education.



229.031 Quorum.-Four members of the state board shall constitute a quorum. No business may be transacted at any meeting unless a quorum is present.



229.041 Regulations and standards have force of law.-All rules and regulations and minimum standards adopted or prescribed by the state board in carrying out the provisions of the school code shall, if not in conflict therewith, have the full force and effect of law.

History.-s. 306, ch. 19355, 1939; CGL 1940 Supp. 892(46); s. 13, ch. 65-239. Note.-Former s. 229.06.

229.053 General powers of state board.-(1) The State Board of Education is the chief poli

cy-making and coordinating body of public education in Florida. It has the general powers to determine, adopt or prescribe such policies, rules, regulations, or standards as are required by law or as it may find necessary for the improvement of the state system of public education. Except as otherwise provided herein it may, as it shall find appropriate, delegate its general powers to the Commissioner of Education or the directors of the divisions of the department.

(2) The board has the following duties: (a) To adopt comprehensive educational objec

tives for public education; (b) To adopt comprehensive long-range plans and

short-range programs for the development of the state system of public education;

(c) To exercise general supervision over the divi-sions of the Department of Education, including the Division of Universities, to the extent necessary to insure coordination of educational plans and programs and resolve controversies and to coordinate the academic calendars of universities, community colleges, and public schools to minimize problems of articulation and student transfers, to assure that students moving from one level of education to the next have acquired competencies necessary for satisfactory performance at that level, and to insure maximum utilization of facilities;

(d) To adopt for public universities and community colleges, and from time to time modify, minimum standards of college-level communication and computation skills generally associated with successful performance in college through the baccalaureate level and to approve tests and other assessment procedures which measure student achievement of those skills;

(e) To adopt and transmit to the Governor as chiefbudget officer of the state on official forms fur-

1090

F.S.1979 FUNCTIONS OF STATE EDUCATIONAL AGENCIES Ch. 229

nished for such purposes, on or before November 1 of each year, estimates of expenditure requirements for the State Board of Education, the Commissioner of Education, and all of the boards, institutions, agencies, and services under the general supervision of the State Board of Education for the ensuing fiscal year;

(f) To hold meetings, transact business, keep records, adopt a seal, and perform such other duties as may be necessary for the enforcement of all laws and regulations relating to the state system of public education;

(g) To have possession of and manage all lands granted to or held by the state for educational purposes;

(h) To administer the state school fund; (i) To approve plans for cooperating with the

Federal Government and, pursuant thereto, by regulation to accept funds, create subordinate units, and provide the necessary administration required by any federal program;

(j) To approve plans for cooperating with other public agencies in the development of regulations and in the enforcement of laws for which the state board and such agencies are jointly responsible;

(k) To approve plans for cooperating with appropriate nonpublic agencies for the improvement of conditions relating to the welfare of schools;

(l) To authorize, approve, and require to be used such forms as are needed to promote uniformity, accuracy, or completeness in executing contracts, keeping records, or making reports;

(m) To create such subordinate advisory bodies as may be required by law or as it may find necessary for the improvement of education; and

(n) To constitute the State Board for Vocational Education or other structures as may be required by federal law.

History.-ss. 15, 31, 35, ch. 69-106; s. 1, ch. 75-19; s. 107, ch. 79-222.

229.064 Bond issue pursuant to s. 9(d), Art. XII; interest rate.-Any bonds hereafter issued by the State Board of Education in accordance with the provisions of s. 9(d), Art. XII of the State Constitution of 1968, which, by reference adopted s. 18, Art. XII of the State Constitution of 1885, as said section was originally approved at the general election of November, 1952, and as said s. 18 was thereafter amended at the general election of November, 1964, shall bear interest at not exceeding 7.5 percent per annum.


229.065 Bond issue for fixed capital outlay, 1971-1973 biennium.-The State Board of Education is authorized to issue bonds in the amount of$65 million during the 1971-1973 biennium in accordance with the provisions ofs. 9, Art. XII ofthe State Constitution.

History.-s. 1, ch. 72-194.

1975 biennium in accordance with the provisions of s. 9, Art. XII of the State Constitution.

History.--s. 1, ch. 74-345.

229.066 Community college indebtedness; bonds and tax anticipation certificates; payment.-

(1) The indebtedness incurred for the benefit of community colleges and represented by bonds or motor vehicle tax anticipation certificates issued from time to time by the State Board of Education, hereinafter called "state board," pursuant to s. 18, Art. XII of the State Constitution of 1885 on behalf of the several former county boards of public instruction shall not be considered by the state board in determining the amount of bonds or motor vehicle tax anticipation certificates which the state board may issue from time to time on behalf of the several school districts under the provisions of s. 9(d), Art. XII of the State Constitution, as amended at the general election held on November 7, 1972, hereinafter called "school capital outlay amendment." Such indebtedness incurred on behalf of community colleges, as described above, shall be considered by the state board in determining the amount of bonds or motor vehicle tax anticipation certificates which the state board may issue from time to time on behalfofthe several community college districts under the provisions of the school capital outlay amendment.

(2) The debt service requirements on the indebtedness incurred for the benefit of community colleges and represented by bonds or motor vehicle tax anticipation certificates issued from time to time by the state board on behalf of the several former county boards of public instruction, as described in subsection (1), shall be paid from funds distributable pursuant to the school capital outlay amendment to the credit of the several community college districts, and not from funds distributable pursuant to the school capital outlay amendment to the credit of the several school districts.

(3) Nothing herein shall ever be construed to authorize the state board to affect adversely or impair the contractual rights created and vested by reason of the prior issuance of bonds or motor vehicle tax anticipation certificates by the state board.

History.-ss. 1-3, ch. 73-267.

229.085 Custody of educational funds.-(1) All funds received by the Department of Edu

cation shall be deposited in the State Treasury subject to disbursement in such manner and for such purpose as the Legislature may by law provide. However, funds held in trust for student organizations which are established and operated in conjunction with public school or community college programs may, upon approval by the state board, be exempted from this section and deposited outside the State Treasury.

(2) There is created in the Department of Education the Projects, Contracts, and Grants Trust Fund. If, in executing the terms of such grants or contracts for specific projects, the employment of personnel

229.0651 Bond issues; 1973-1975 biennium.- shall be required, such personnel shall not be subject The State Board of Education is authorized to issue to the requirements of s. 216.262(1)(a). Effective July bonds in the amount of$117 million during the 1973- 1, 1979, the personnel employed to plan and adminis-

1091


ter such projects shall be considered in time-limited employment not to exceed the duration of the grant or until completion of the project, whichever first occurs. Such employees shall not acquire retention rights under the Career Service System, the provisions of s. 110.051(1) to the contrary notwithstanding. Any employee holding permanent career service status in a Department of Education position who is appointed to a position under the Projects, Contracts, and Grants Trust Fund shall retain such permanent status in the career service position.


229.111 State board authorized to accept gifts.-

(1) The State Board of Education shall have authority to accept, on behalf of the state system of public education or of any school fund established or recognized by law, any gift or bequest of money, royalty or other personal or real property given or bequeathed to the state system of public education, or to any school fund established or recognized by law; provided, that no conditions shall be attached to any such gift or bequest of money, royalty or other personal or real property given or bequeathed for the purposes designated herein which are contrary to the provisions of law or regulations of the state board relating to the use or expenditure of the fund.

(2) The State Treasurer shall be treasurer and custodian of all such gifts and bequests of money, royalty and other personal property given or bequeathed for the purposes designated herein. He shall receive and provide for the proper custody and disbursement of any such funds, in accordance with the provisions of law and regulations of the state board.

History.-ss. 1, 2, ch. 20879, 1941; s. 13, ch. 65-239. Note.-Former s. 229.24.

229.121 State board authorized to exchange land.-

(1) The State Board of Education of this state is hereby authorized in its discretion to exchange land of the State School Fund held by said board for other land in this state held by any other state agency, or by any county in this state, or by any person, private or corporate, where such exchange will be advantageous to said fund .

(2) The said State Board of Education shall have authority to fix the terms and conditions of any such exchange and to select and agree upon the lands to be conveyed to and to be received by said board, and to make and enter into contracts and agreements therefor. To be acceptable, the land to be received by said board in exchange shall be free of tax or other debt and shall be clear as to title.

(3) In making exchange of land, the said board may in its discretion convey said land without the reservation of oil, gas, or of phosphate and other minerals required by s. 270.11, where deeds to land received in exchange convey title in fee simple without such reservations, or to determine the part or parts to be reserved and the part or parts to be conveyed so as to facilitate exchange on a basis as nearly equal as may be.

(4) The land comprising part of the state school fund shall not be subject to taxes of any kind whatso-

ever, but shall enjoy constitutional immunity therefrom, nor shall taxes of any kind be imposed thereon; nor, since not subject to tax, shall the state or any state agency be liable for taxes or the equivalent thereof sought to be imposed upon said land. All outstanding tax sale certificates against land of the state school fund are hereby canceled.

(5) Any such exchanges of land heretofore made by said State Board of Education are hereby confirmed and validated.

History.-ss. 1·5, ch. 25186, 1949; s. 13, ch. 65-239; s. 55, ch. 71-355; s. 6, ch. 72-221.


229.501 229.512

229.514

229.55

229.551 229.555

229.561 229.565 229.57 229.575 229.58 229.59

PART II

COMMISSIONER OF EDUCATION

Bond of Commissioner of Education. Commissioner of Education, general pow

ers and duties. Commissioner of Education; authority to

reallocate duties and functions assigned to the department.

Educational accountability; short title; intent. ·

Educational management. Educational planning and information

systems. Educational research and development. Educational evaluation procedures. Student assessment testing programs. Reporting procedures. District and school advisory committees. Educational improvement projects.

229.501 Bond of Commissioner of Education. -Before entering upon the duties of his office, the Commissioner of Education shall execute with two good and sufficient sureties approved by the state board or with a surety company authorized to do business in Florida, a bond in the amount of $5,000, the premium for which shall be paid from money appropriated for the operation of the Department of , Education.

History.-s. 312, ch. 19355, 1939; CGL 1940 Supp. 892(52); s. 13, ch. 65-239; ss. 15, 35, ch. 69-106; s. 1, ch. 69-300.

Note.-Former s. 229.12. cf.-s. 113.07 Bonds of officials.

229.512 Commissioner of Education, general powers and duties.-The Commissioner of Education is the chief educational officer of the state, and he has the following general powers and duties:

(1) To appoint staff necessary to carry out his powers and duties, except that appointment of all division directors shall be subject to approval by the state board, except the Board of Regents, whose members shall be appointed pursuant to s. 240.207, and the State Community College Coordinating Board, whose members shall be appointed pursuant to s. 240.307;

(2) To advise and counsel with the State Board of Education on all matters pertaining to education; to recommend to the State Board of Education actions and policies as, in his opinion, should be acted upon or adopted; and to execute or provide for the execution of all acts and policies as are approved;

1092


(3) To call such special meetings of the State Board of Education as he deems necessary;

(4) To keep such records as are necessary to set forth clearly all acts and proceedings of the state board;

(5) To have a seal for his office with which, in connection with his own signature, he shall authenticate true copies of decisions, acts, or documents;

(6) To assemble all data relative to the preparation of the long-range plan for the development of the state system of public education; to propose for adoption by the State Board of Education such a plan; and to propose revisions in the plan as may be necessary;

(7) To recommend to the State Board of Education policies and steps designed to protect and preserve the principal of the State School Trust Fund and to provide an assured and stable income from the fund , and to execute such policies and actions as are approved;

(8) To investigate and submit proposals for sale of all school lands held by the state for educational purposes; to recommend policies for rental, use, or improvement of such lands and for preserving them from trespass or injury, and to execute such policies as are approved;

(9) To submit to the State Board of Education, at · least 30 days prior to the date fixed herein recommendations of expenditures for the State Board of Education, the Commissioner of Education and all of the boards, institutions, agencies and services under the general supervision of the State Board of Education for the ensuing fiscal year;

(10) To recommend ways and means of cooperating with the Federal Government in carrying out any or all phases of the educational program and to recommend policies for administering funds which may be appropriated by Congress and apportioned to the state for any or all educational purposes;

(11) To recommend policies for cooperating with other public agencies in carrying out those phases of the program in which such cooperation is required by law or is deemed by him to be desirable and to cooperate with public and nonpublic agencies in planning and bringing about improvements in the educational program;

(12) To prepare for approval of the State Board of Education such forms and procedures as are deemed necessary to be used by the Board of Regents, boards of trustees of community ~olleges, district school boards and all other educatwnal agencies to assure uniformity, accuracy and efficiency in the keeping of records, the execution of contracts, the preparation ofbudgets or the submission of reports; to furnish at state expense, when deemed advisable by him, those forms which can more economically and efficiently be provided; and

(13) To arrange for the preparation, publication and distribution of materials relating to the state system of public education which will supply information concerning needs, problems, plans and possibilities; also to prepare and publish annually reports giving statistics and other useful information pertaining to the state system of public education; to have printed copies of school laws, forms, instruments, instructions and regulations of the State

Board of Education and to provide for the distribution of the same.

History.-s. 15, ch. 69-106; ss. 7, 8, ch. 72-221; s. 2, ch. 75-302; s. 109, ch. 79-222.

229.514 Commissioner of Education; authority to reallocate duties and functions assigned to the department.-

(!) The Commissioner of Education, with the consent of the State Board of Education, is authorized to reallocate duties and functions specifically assigned to the Department of Education. Those functions or agencies assigned generally to the department without specific designation to a unit of the department may be allocated and reallocated to a unit of the department at the discretion of the commissioner. The commissioner may establish, abolish, or consolidate bureaus, sections, and subsections of the department in order to promote the efficient and effective operation of the department. The commissioner is also authorized and directed to abolish selected positions in the overall reorganization of the department in order to comply with the number of authorized positions for 1974-1975.

(2) The Commissioner of Education shall not have the authority to establish, abolish, or consolidate bureaus, sections, and subsections after July 1, 1975, unless such action is approved by the Executive Office of the Governor or by law.

History.-ss. 1-3, ch. 74-263; s. 3, ch . 77-123; s. 103, ch. 79-190.

229.55 Educational accountability; short title; intent.-

(1) SHORT TITLE.-This act shall be known and may be cited as the "Educational Accountability Act of 1976."

(2) INTENT.-The intent ofthe Legislature is to: (a) Provide a system of accountability for educa

tion in Florida which guarantees that each student is afforded similar opportunities for educational advancement without regard to geographic differences and varying local economic factors.

(b) Provide information for education decisionmakers at the state, district, and school levels so that resources may be appropriately allocated and the needs of the system of public education met in a timely manner.

(c) Provide information about costs of educational programs and the differential effectiveness of differing instructional programs so that the educational process may be improved continually.

(d) Guarantee to each student in the Florida system of public education that the system provides instructional programs which meet minimum performance standards compatible with the state's plan for education.

(e) Provide a more thorough analysis of program costs and the degree to which the various districts are meeting the minimum performance standards established by the State Board of Education.

(f) Provide information to the public about the performance of the Florida system of public education in meeting established goals and providing effective, meaningful, and relevant educational experiences designed to give students at least the mini-

1093


mum skills necessary to function and survive in today's society.

History.-s. 1, ch. 76-223.

229.551 Educational management.-(!) The department is directed to identify all

functions which under the provisions of this act contribute to, or comprise a part of, the state system of educational accountability and to establish within the department the necessary organizational structure, policies, and procedures for effectively coordinating such functions. Such policies and procedures shall clearly fix and delineate responsibilities for various aspects of the system and for overall coordination of the total system. The commissioner shall perform the following duties and functions:

(a) Coordination of department plans for meeting educational needs and for improving the quality of education provided by the state system of public education;

(b) Coordination of management information system development for all levels of education and for all divisions of the department, to include the development and utilization of cooperative education computing networks for the state system of public education;

(c) Development of data base definitions and all other items necessary for full implementation of a comprehensive management information system as required by s. 229.555;

the State Board of Education. (d) Review the annual reports required by s.

229.575. (e) Review each district's school advisory com

mittees as required by s. 229.58. (f) Conduct the program evaluations required by

s. 229.565. (g) Maintain a listing of college-level communi

cation and computation skills defined by the Articulation Coordinating Committee as being associated with successful student performance through the baccalaureate level and submit the same to the State Board of Education for approval.

(h) Maintain a listing of tests and other assessment procedures which measure and diagnose student achievement of college-level communication and computation skills and submit the same to the State Board of Education for approval.

(i) Maintain for the information of the State Board ofEducation and the Legislature a file of data compiled by the Articulation Coordinating Committee to reflect achievement of college-level communication and computation competencies by students in state universities and community colleges.

(j) Perform any other functions that may be involved in educational planning, research, and evaluation or that may be required by the commissioner, the State Board of Educ~tion, or law.

History.-s. 8, ch. 68-13; s. 1, ch. 69·300; s. 13, ch. 72·221; s. 3, ch. 75-302; s. 2, ch. 76-223; s. 108, ch. 79-222.

(d) Coordination of all planning functions for all levels and divisions within the department; 229.555 Educational planning and informa-

(e) Coordination of all cost accounting and cost tion systems.-reporting activities for all levels of education, includ- (1) EDUCATIONAL PLANNING.-ing public schools, vocational-technical programs, (a) The commissioner shall be responsible for all community colleges, and institutions in the State planning functions for the department, including University System; collection, analysis, and interpretation of all data,

(f) Administration of the educational research information, test results, evaluations, and other inand development program created by s. 229.561; and dicators that are used to formulate policy, identify

(g) Development and coordination of a common areas of concern and need, and serve as the basis for course designation and numbering system for com- short-range and long-range planning. Such planning munity colleges and the State University System shall include assembling data, conducting appropriwhich shall improve program planning, increase ate studies and surveys, and sponsoring research communication among community colleges and uni- and development activities designed to provide inforversities, and facilitate the transfer of students. mation about educational needs and the effect of However, such a system shall not encourage or re- alternative educational practices. quire course content prescription or standardization (b) Each district school board shall maintain a or uniform course testing, and the continuing main- continuing system of planning and budgeting which tenance of the system shall be accomplished by ap- shall be designed to aid in identifying and meeting propriate faculty committees. the educational needs of students and the public.

(2) It is the intent of the Legislature that the Provision shall be made for coordination between commissioner, as appropriate, draw upon the exper- district school boards and community college boards tise and the staff of all appropriate departments and of trustees concerning the planning for vocational agencies of the state in assuring that the system of and adult educational programs. The major emphaeducational accountability is administered in the sis of the system shall be upon locally determined most effective and efficient manner possible. goals and objectives, the state's plan for education,

(3) As a part of the system of educational ac- and the minimum performance standards developed countability, the department shall: by the Department of Education. The system shall be

(a) Develop minimum performance standards for structured to meet the specific management needs of various grades and subject areas, as required in ss. the district. The system of planning and budgeting 229.565 and 229.57. shall insure that the budget adopted by the district

(b) Administer the statewide assessment testing school board reflects the plan the board has also program created by s. 229.57. adopted. Each district school board shall utilize its

(c) Develop and administer an educational evalu- system of planning and budgeting to emphasize a ation program, including the provisions of the Plan system of school-based management in which indifor Educational Assessment developed pursuant to s. vidual school centers become the principal planning 9, chapter 70-399, Laws of Florida, and adopted by units and eventually to integrate planning and

1094


budgeting at the school level. (2) COMPREHENSIVE MANAGEMENT IN

FORMATION SYSTEMS.- The commissioner shall develop and implement an integrated information system for educational management. The system shall support, as feasible, the management decisions to be made in each division of the department and at the individual school and district levels. Similar data elements among divisions and levels shall be compatible. The system shall be based on an overall conceptual design; the information needed for such decisions, including fiscal, student, program, personnel, facility, community, evaluation, and other relevant data; and the relationship between costs and effectiveness. By February 1, 1977, the commissioner shall develop and submit to the Legislature the conceptual design, the specifications, a costed implementation plan, and a phased schedule for development, installation, testing, and validation of a management information system for public school educational management. Phased implementation of this system shall begin no later than July 1, 1977. The system shall be managed and administered by the commissioner and shall include a district subsystem component to be administered at the district level. Each district school system with a unique management information system shall assure that compatibility exists between its unique system and the 'district component of the state system to the extent that all data required as input to the state system shall be made available in the appropriate input format.

(a) The specific responsibilities of the commissioner shall include the following:

1. Consulting with school district representatives in the development of the system design model and implementation plans for the management information system for public school education management;

2. Providing operational definitions for the proposed system;

3. Determining the information and specific data elements required for the management decisions made at each educational level, recognizing that the primary unit for information input shall be the individual school;

4. Developing standardized terminology and procedures to be followed at all levels of the system;

5. Developing a standard transmittal format to be used for collection of data from the various levels of the system;

6. Developing appropriate computer programs to assure integration of the various information components dealing with students, personnel, facilities, fiscal, program, community, and evaluation data;

7. Developing the necessary programs to provide statistical analysis of the integrated data provided in subparagraph 6. in such a way that required reports may be disseminated, comparisons may be made, and relationships may be determined in order to provide the necessary information for making management decisions at all levels;

8. Developing output report formats which will provide district school systems with information for making management decisions at the various educational levels;

9. Developing a phased plan for distributing computer services equitably among all public schools and school districts in Florida as rapidly as possible. The first phase of the plan shall deal with data processing to meet state and district management needs and shall be submitted to the Legislature on or before February 1, 1977. The plan shall describe alternatives available to the state in providing such computing services and shall contain estimates of the cost of each alternative, together with a recommendation for action. In developing such plan, the feasibility of shared use of computing hardware and software by school districts, community colleges, and universities shall be examined. Laws or administrative rules regulating procurement of data processing equipment, communication services, or data processing services by state agencies shall not be construed to apply to local agencies which share computing facilities with state agencies;

10. Assisting the district school systems in establishing their subsystem components and assuring compatibility with current district systems;

11. Establishing procedures for continuous evaluation of system efficiency and effectiveness;

12. Initiating a reports-and forms-management system to ascertain that duplication in collection of data does not exist and that forms and reports are prepared in a logical and uncomplicated format, resulting in a reduction in the number and complexity of required reports, particularly at the school level; and

13. Initiating such other actions as are necessary to carry out the intent of the Legislature that a management information system for public school management needs be implemented.

(b) The specific responsibilities of each district school system shall include:

1. Establishing a district level reports-and formscontrol management system by July 1, 1977.

2. With assistance from the commissioner, developing systems compatibility between the state management information system and unique local systems.

3. Providing, with the assistance of the department, inservice training dealing with management information system purposes and scope, a method of transmitting input data, and the use of output report information.

4. Establishing a plan for continuous review and evaluation oflocal management information system needs and procedures.

5. Advising the commissioner of all district management information needs.

6. Transmitting required data input elements to the appropriate processing locations in accordance with guidelines established by the commissioner.

7. Determining required reports, comparisons, and relationships to be provided to district school systems by the system output reports, continuously reviewing these reports for usefulness and meaningfulness, and submitting recommended additions, deletions, and change requirements in accordance with the guidelines established by the commissioner.

8. Being responsible for the accuracy of all data elements transmitted to the department.

(c) It is the intent of the Legislature that the

1095


expertise in the state system of public education, as well as contracted services, be utilized to hasten the plan for full implementation of a comprehensive management information system.

History.- s. 3, ch. 76·223.

229.561 Educational research and development.-There is hereby created an Educational Research and Development Program which shall be administered by a director of research and development under the direction of the Commissioner of Education. It is the intent of the Legislature that funds shall be allocated each year for the sole purpose of sponsoring projects which shall provide information designed to identify areas of critical concern and assess the effects of alternative educational practices so that the needs of students may be met. The director of research and development, under the direction of the Commissioner of Education, shall develop and implement an educational research and development program as hereinafter provided. Support for the research and development program shall be included in the budget request of the commissioner.

(1) DIRECTOR OF RESEARCH AND DEVELOPMENT.-The program shall be administered by a director of research and development who shall be responsible to the Commissioner of Education.

(a) The director shall be appointed by the Commissioner ofEducation from a list of individuals recommended by the board of advisors.

(b) The duties and responsibilities of the director shall include:

1. Attending all meetings of the board of advisors and acting in an advisory capacity to the board.

2. Keeping the minutes of all official actions and proceedings of the board and such other records as may be necessary to provide complete information regarding educational research and development.

3. Submitting annual budget recommendations to the commissioner of education.

4. Employing staff sufficient to oversee and administer all operational research and development projects.

5. Reviewing all project applications and making any recommendations he deems necessary to the board of advisors and Commissioner of Education.

6. Publicizing all board of advisors' meetings and disseminating information relating to educational research and development projects.

'(2) BOARD OF ADVISORS FOR EDUCATIONAL RESEARCH AND DEVELOPMENT.-The State Board of Education shall, from a list of individuals submitted by the Commissioner of Education, appoint 14 members of the Board of Advisors for Educational Research and Development. The board shall, as nearly as practicable, reflect the social and geographic composition of the state.

(a) The board shall not exceed 16 members, from the following categories:

1. Five teachers from the public schools, selected from a list of 15 teachers nominated for "Florida Teacher of the Year."

2. Two public school administrators from the local district level, selected from a list of six nominees submitted by the Florida Association of Secondary School Principals and the Florida Elementary

School Principals Association. 3. Two parents with children attending the pub

lic schools, from a list of six nominees submitted by the Florida Parent Teachers Association.

4. Two district school board members, selected from a list of six nominees submitted by the Florida School Boards Association.

5. One university professor teaching at a public university in the state, selected from a list of three nominees submitted by the Board of Regents.

6. One university professor teaching at a private university in the state, from a list of three nominees submitted by the State Board of Independent Colleges and Universities.

7. One community college instructor teaching at a public community college in the state, selected from a list of three nominees submitted by the State Community College Council.

8. The board shall also include one member of the House of Representatives selected by the Speaker of the House of Representatives and one member of the Senate selected by the President of the Senate.

(b) The director of research and development shall act as secretary and ex officio member of the board.

(c) The terms of appointment for each member shall be 3 years or until a successor is appointed, except in case of an appointment to fill a vacancy, in which case the appointment shall be for the unexpired term. The terms of the initial members shall expire as follows: Six on July 1, 1975; five on July 1, 1976; and five on July 1, 1977. The board shall hold not less than four annual meetings, not more than two of which shall be in Tallahassee, for the purpose of carrying out the duties and responsibilities assigned to it, such meetings to be held according to a schedule arranged by the Commissioner of Education.

(d) As soon as practicable following appointment of the board of advisors, the commissioner shall call an organizational meeting of the board. From among its members, the board shall elect a chairman to preside over meetings of the board and to perform any other duties directed by the board or required by its duly adopted policies or operating procedures. The duties and responsibilities of the board shall include:

1. Submitting annually to the commissioner a priority list of specific educational and educationrelated issues which are designed to improve the effectiveness of public education in Florida.

2. Reviewing periodically the activities of each project sponsored by the Educational Research and Development Program and making recommendations to the commissioner concerning the operation of such projects.

3. Reviewing annually the evaluative data on each project sponsored by the Educational Research and Development Program and making recommendations to the commissioner concerning the potential benefits the project findings and results have for education in Florida and suggesting strategies for implementing the findings in the state, including priorities, target areas, phasing, and sequence.

4. Acting in an advisory capacity to the director of research and development and the commissioner

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in the development of guidelines and specifications for projects to be sponsored by the Educational Research and Development Program.

5. Recommending to the commissioner projects which should be approved for sponsorship by the Educational Research and Development Program.

6. Reviewing all project specifications, including

impeding regulations have been waived for the purpose of the project.

History.-ss. 1, 2, ch. 69-401; ss. 31, 35, ch. 69-106; s. 15, ch. 74-337; s. 4, ch. 76-223; s. 4, ch. 78-323.

'Note.-Repealed by s. 4, ch. 78-323, effective October 1, 1981, except for the possible effect of laws affecting this subsection prior to that date.

229.565 Educational evaluation proce-dures.-

funding. (1) MINIMUM STANDARDS.-The State Board 7. Recommending to the commissioner a list of of Education shall approve minimum student per

persons qualified to be appointed director of educa- formance standards in the various program categotional research and development. ries and chronological grade levels, especially in

(e) After reviewing the evaluative data from reading, writing, and mathematics, which the Comeach sponsored project, the board shall annually file missioner of Education determines shall best indiwith the commissioner a comprehensive report on cate the status of the state system of public educathe status of all projects sponsored or partially sup- tion. ported by educational research and development (2) EDUCATION EVALUATION.-The Comfunds. This report shall include: A description of the missioner of Education shall periodically examine project, the current status of the project, the present and evaluate procedures, records, and programs in and prior funding of the project, assessment of the each district to determine compliance with law and results or products produced by the project, and the rules established by the state board. Such evalua-recommendations of the board of advisors. tions shall include, but not be limited to:

(f) Members of the board of advisors shall be enti- (a) Reported full-time equivalent membership in tled to receive per diem and expenses for travel each program category. while carrying out their official business as members (b) The organization of all special programs to of the board. Such expenses shall be paid in accord- ensure compliance with law and the criteria estabance with s. 112.061. The Department of Education lished and approved by the state board pursuant to shall approve payment of such expenses in accord- the provisions of this section and ss. 230.23(4)(m) and ance with established rules and regulations. 233.0682.

(g) No member of the Board of Advisors for Edu- (c) The procedures for identification and place-cational Research and Development shall directly or ment of students in educational alternative proindirectly receive funds from any project sponsored grams for students who are disruptive or unsuccessor supported under the provisions of this section. ful in a normal school environment and for diagnosis

(3) REQUESTS FOR PROJECT GRANTS.-Re- and placement of students in special programs for quests for project funds shall be submitted to the exceptional students, to determine that the district director of research and development and the board is following the criteria for placement established by of advisors, pursuant to guidelines established by the rules ofthe state board and the procedures for placeboard of advisors. All requests for projects sponsored ment established by that district school board. under the provisions of this section shall include, but (d) Procedures for screening, identification, and not be limited to: The specific objectives of the assignment of instructional strategies of the Florida project, the controls to be used to insure the validity Primary Education Program, or an approved alterof data, an appropriate design for evaluation of the native program as provided in s. 230.2312, and any project, procedures for an assessment of the project's other provisions of the program. objectives, and adequate methods for dissemination (e) An evaluation of the standards by which the of the results of the project. school district evaluates basic and special programs

(4) WAIVER OF REGULATIONS.-In the event for quality, efficiency, and effectiveness. the Commissioner of Education is provided evidence (f) Determination of the ratio of administrators that a State Board of Education regulation or a dis- to teachers in each school district, which informatrict school board regulation will inhibit the success tion shall be reported to the Legislature as a part of of a project, the State Board of Education, or the the commissioner's report required by s. 229.575(1). district school board with regard to the district (g) Compliance with the cost accounting andreschool board regulation, upon hearing the evidence porting requirements of s. 237.34 and the extent to presented by the Commissioner of Education, shall which the percentage expenditure requirements have authority to waive the impeding regulation. therein are being met. Any waiver of a regulation authorized by the State (3) ASSISTANCE AND ADJUSTMENTS.-If Board of Education or the district school board shall discrepancies or deficiencies are found, the Commisnot be greater than necessary to insure the success sioner of Education shall provide information and of the project, and such waiver shall not continue assistance to the superintendent and personnel of beyond the actual period of the project's operation. the district in correcting the cited deficiencies. If it The Commissioner of Education shall not approve is determined that approved criteria and procedures any project requiring a waiver of state board or dis- for the placement of students and the conduct of trict school board regulations prior to receiving evi- programs have not been followed by the district, apdence of the official action by the State Board of propriate adjustments in that district's full-time Education or the district school board that the equivalent student count shall be made, and any

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Ch. 229 FUNCTIONS OF STATE EDUCATIONAL AGENCIES F.S.l979

excess funds shall be deducted from subsequent allocations of state funds to that district.


229.57 Student assessment testing programs.-

(1) STATEWIDE TESTING.-The primary purpose of the statewide testing program is to provide information needed for state-level decisions. The program shall be designed to:

(a) Assist in the identification of educational needs at the state, district, and school levels.

(b) Assess how well districts and schools are meeting state goals and minimum performance standards.

(c) Provide information to aid in the development of policy issues and concerns.

(d) Provide a basis for comparisons among districts and between districts and the state and the nation, when appropriate.

(e) Produce data which can be used to aid in the identification of exceptional educational programs or processes.

(2) THE STATEWIDE ASSESSMENT PROGRAM.-The commissioner is directed to implement a program of statewide assessment testing which shall provide for the improvement of the operation and management of the public schools. The statewide program shall be timed, as far as possible, so as not to conflict with ongoing district assessment programs. As part of the program the commissioner shall:

(a) Establish, with the approval of the state board, minimum performance standards related to the goals for education contained in the state's plan, including, but not limited to, basic skills in reading, writing, and mathematics. The minimum performance standards shall be approved by April! in each year they are established, for a period of no less than 3, or more than 5, years.

(b) Develop and administer in the public schools a uniform, statewide program of assessment to determine, periodically, educational status and progress and the degree of achievement of approved minimum performance standards. The uniform statewide program shall consist of testing in grades 3, 5, 8, and 11 and may include the testing of additional grades and skill areas as specified by the commissioner.

(c) Develop and administer, as needed in the public schools, a uniform, statewide program of assessment of special programs as defined in s. 236.081(1)(c).

(d) Monitor the results of the assessment program and, at any time the composite student performance of a school or basic program is found to be below the established minimum standards, notify the district superintendent, the school principal, and the school advisory committee or other existing parent group of this situation within 30 days of its determination. The commissioner shall further provide technical assistance to the district in the identification ofthe causes of this deficiency and shall recommend courses of action for its correction.

(e) Provide technical assistance to the school districts, when requested, in the development of student performance standards in addition to the estab-

lished minimum statewide standards. (3) DISTRICT ASSESSMENT PROGRAMS.

Each district shall periodically assess student performance and achievement in each school. Such assessment programs shall be based upon local goals and objectives which are compatible with the state's plan for education and which supplement the minimum performance standards approved by the State Board of Education. Data from district assessment programs shall be provided to the commissioner when such data are required in order to evaluate specific instructional programs or processes or when the data are needed for other research or evaluation projects. Each district may provide acceptable, compatible district assessment data to substitute for any assessment data needed at the state level when the commissioner certifies that such data are acceptable for the purposes of this section.

History.-ss. 1·4, ch. 71-197; s. 1, ch. 74-205; s. 6, ch. 76-223.

229.575 Reporting procedures.-(!) COMMISSIONER'S REPORT.- The commis

sioner shall annually report the status' of the state system of public education. Such reports shall contain:

(a) Information about how well district instructional programs enable students to meet the minimum performance standards.

(b) Results of educational program evaluations. (c) Information about the needs of education. (d) Areas of immediate and long-range concern

to state and district education decision makers. (e) Recommendations for action. (f) Information on policy decisions. (g) Any other information and analyses which

explain or clarify the status of the state system of public education.

(h) The comparisons required by s. 229.57.

The commissioner's annual report shall be presented to the Legislature prior to the convening of each regular session and shall be made available to the general public and the citizens of Florida through all appropriate means.

(2) DISTRICT REPORT.-Each district shall annually report on the status of education in the district. Such reports shall contain:

(a) Information about how well school instructional programs enable students to meet the minimum performance standards.

(b) Results of program evaluations. (c) Information about the needs of education in

the district. (d) Information on district policy decisions. (e) Any other information and analyses which

explain or clarify the status of education in the district.

The district annual report shall be made available to the general public and the citizens of the district, to each school in the district, and to appropriate local news media.

(3) SCHOOL REPORT.-Each school shall report annually on its status of education. Such reports shall be based upon information for the prior school year and shall contain:

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(a) Information on how well the school is meeting its goals and objectives.

(b) Interpretation and analysis of student progress, including information on how well students are achieving the minimum performance standards.

(c) Fiscal information, including the school budg-et. -

(d) Information on the needs of the school and its students.

(e) Summaries of teacher, student, parent, and community attitudes toward the school.

(f) Any other information and analyses which explain or clarify the status of education.

The principal, with the assistance of teachers, students, and the school advisory committee, where existing, shall prepare the report which shall be published by November 1 each school year beginning with the 1977-1978 school year. The report shall be reproduced and distributed at the least possible cost and may be issued in a series or as part of existing school publications. The report shall be distributed to the parent or guardian of each student in the school and made available to all other interested citizens upon request.

History.-s. 7, ch. 76-223.

229.58 District and school advisory committees.-

(1) ESTABLISHMENT.-The district school board may establish an advisory committee broadly representative of the community served by the school for each school in the district and composed of teachers, students, parents, and other citizens. If the school board does not establish advisory committees for each school, it shall establish a district advisory committee broadly representative of the district and composed of teachers, students, parents, and other citizens. The district school board may establish, in addition to the committees authorized at each school, a district advisory committee which may be comprised of representatives of each school committee or such other members as the district board shall prescribe. Recognized schoolwide support groups which meet all criteria established by law or rule may function as district and school advisory committees.

(2) DUTIES.-Each advisory committee shall perform such functions as are prescribed by regulations of the district school board; however, no advisory committee shall have any of the powers and duties now reserved by law to the district school board. Each school advisory committee, however, shall assist in the preparation of the annual report required by s. 229.575 and shall provide such assistance as the principal may request in preparing the school's annual budget and plan as required by s. 229.555(1).

History.-s. 8, ch. 76-223; s. 1, ch. 78-416.

229.59 Educational improvement projects.(1) Pursuant to rules adopted by the State Board

of Education, each district school board, or each principal through the district school board, may submit to the commissioner for approval a proposal for implementing an educational improvement project. Such proposals shall be developed with the assis-

tance of district and school advisory committees and may address any or all of the following areas: School management improvement, district and school advisory committee improvement, school volunteers, and any other educational area which would be improved through a closer working relationship between school and community. Priority shall be given to proposals which provide for the inclusion of existing resources, such as district educational training funds, in the implementation of the educational improvement project.

(2) For each project approved, the commissioner shall authorize distribution of a grant, in an amount not less than $500 and not more than $5,000, from funds available to the Department of Education for educational improvements projects. Promising innovations resulting from the implementation of such projects shall be included in the commissioner's annual report.

History.-s. 2, ch. 78-416.

229.75

229.76 229.771 229.78 229.781 229.79

229.80 229.801

229.8025 229.805 229.8051 229.8055 229.806

229.807 229.808 229.814 229.821

229.832

229.834

229.841 229.85

PART III

DEPARTMENT OF EDUCATION

Department under direction of state board.

Functions of department. Removal from office. Maintenance of department. Records; preservation; destruction. Special services of the department; pool-

ing of purchases by school boards. Apportionment of state school funds. Development of flexible staff operations

for public schools. Pilot program for extended school year. Educational television. Public broadcasting program system. Environmental education. Advertising and promoting teaching in

Florida. Conferences of public school personnel. Annual nonpublic school survey. Secondary Level Examination Program. Surety bond or insurance to indemnify

students on closing of school; expiration and renewal.

Creation of a system of diagnostic and learning resource centers.

Services to other than public school students.

Adoption of metric system. Primary Education Council.

229.75 Department under direction of state board.-The Department of Education shall act as an administrative and supervisory agency under the direction of the State Board of Education. The state board and its staff shall comprise the department.

History.-s. 318, ch. 19355, 1939; CGL 1940 Supp. 892(58); s. 22, ch. 29764, 1955; s. 13, ch. 65-239; ss. 15, 35, ch. 69-106.


229.76 Functions of department.-The department shall be located in the offices of the Commissioner of Education, shall operate under the direc-

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tion and control of the state board and shall assist it in providing professional leadership and guidance, and in carrying out the policies, procedures, and duties authorized by law or by the board or found necessary by it to attain the purposes and objectives of the School Code.

History.-s. 319, ch. 19355, 1939; CGL 1940 Supp. 892(59); s. 13, ch. 65·239; ss. 15, 35, ch. 69·106; s. 1, ch. 69·300.

Note.- Former s. 229.19.

229.771 Removal from office.-The department shall remove from office for cause any person appointed by the state board under the provisions of the School Code or any subordinate school officer. Cause for such removal shall be incompetency, immorality, misconduct in office, gross insubordination, or willful neglect of duty. Notice and hearing shall be provided pursuant to chapter 120.

History.-ss. 308, 317, ch. 19355, 1939; CGL 1940 Supp. 892(48), (57); s. 13, ch. 65-239; ss. 15, 35, ch. 69-106; s. 56, ch. 71-355; s. 13, ch. 78-95.

Note.-Former s. 229.08; s. 229.17; s. 229.061(15); s. 229.521(15). This section is a composite of former ss. 229.061(15) and 229.521(15) and of a portion of s. 3, Art. XII of the Constitution of 1885 which was converted to statutory law by s. 10, Art. XII of the Constitution as revised in 1968.

229.78 Maintenance of department.-Appropriations and other funds available for the maintenance of the department shall be expended as provided by law.

History.-s. 321, ch. 19355, 1939; CGL 1940 Supp. 892(61); s. 13, ch. 65-239; ss. 15, 35, ch. 69-106.


229.781 Records; preservation; destruc-tion.-

(1) After complying with the provisions of s. 267.10, the Department of Education is authorized to photograph, microphotograph, or reproduce on film or prints, documents, records, data, and information of a permanent character which in its discretion it may select, and the Department of Education is authorized to destroy any of the said documents after they have been photographed and after audit of the department has been completed for the period embracing the dates of said instruments. Photographs or microphotographs in the form of film or prints made in compliance with the provisions of this section shall have the same force and effect as the originals thereof would have, and shall be treated as originals for the purpose of their admissibility in evidence. Duly certified or authenticated reproductions of such photographs or microphotographs shall be admitted in evidence equally with the original photographs or microphotographs.

(2) After complying with the provisions of s. 267.10, the Department of Education is authorized, in its discretion, to destroy general correspondence which is over 3 years old; records of bills, accounts, vouchers and requisitions which are over 5 years old and copies of which have been filed with the Comptroller; and other records, papers and documents over 3 years old which do not serve as part of an agreement or understanding nor have value as permanent records.

History.-ss. 1-3, ch. 29745, 1955; s. 13, ch. 65-239; ss. 15, 35, ch. 69-106; s. 14, ch. 72-221.

Note.-Former s. 229.201; s. 229.531.

229.79 Special services of the department; pooling of purchases by school boards.-The Department of Education shall render such special services as will be of benefit to the schools of the state. As one phase of these services it shall assist school boards in securing school buses, contractual needs, equipment, and supplies at as reasonable prices as possible by providing a plan under which school boards may voluntarily pool their bids for such purchases. The Department of Education shall prepare bid forms and specifications, obtain quotations of prices and make such information available to school boards in order to facilitate this service. School boards from time to time, as prescribed by the state board, shall furnish the Department of Education with information concerning the prices paid for such items and the Department of Education shall furnish to school boards periodic information concerning the lowest prices at which school buses, equipment, and school supplies are available based upon comparable specifications.

History.-s. 323, ch. 19355, 1939; CGL 1940 Supp. 892(63); s. 4, ch. 23726, 1947; s. 23, ch. 29764, 1955; s. 2, ch. 61-288; s. 13, ch. 65-239; ss. 15, 35, ch. 69-106; s. 1, ch. 69-300; s. 15, ch. 72-221.


229.80 Apportionment of state school funds. -The department shall apportion all state school funds to the credit of the district school funds of the respective districts in accordance with the provisions oflaw and ofrules and regulations of the state board.

History.-s. 317, ch. 19355, 1939; CGL 1940 Supp. 892(57); s. 13, ch. 65-239; ss. 15, 35, ch. 69-106; s. 1, ch. 69-300; s. 16, ch. 72-221.

Note.-Former s. 229.17; s. 229.521(4).

229.801 Development of flexible staff operations for public schools.-The Department ofEducation, in cooperation with selected school boards, shall develop and operate model projects of flexible staff organization in selected elementary and secondary schools based on differentiated levels of responsibility and compensation for services performed. Each project shall be designed, conducted, and evaluated in a manner which will provide definitive information which shall be furnished to each school board in the state.

History.-s. 6, ch. 68-13; ss. 15, 35, ch. 69-106; s. 1, ch. 69-300. Note.-Former s. 229.521(30).

229.8025 Pilot program for extended school year.-

(1) The State Department of Education is authorized and directed to develop a detailed plan for the implementation of an extended school year of 200 days ofinstruction, divided into 4 quarters of 50 days of instruction each, to allow a condensation of the 13 school years, kindergarten through grade 12, into 12 school years without a reduction in total instructional time, said condensation to be phased in over a period not to exceed 5 years. This plan is to be developed in conjunction and cooperation with the college of education of a state university, or universities, and with a local school district, or districts, located in the area served by said state university, or universities, each to be selected by the department. Said plan for implementation shall be prepared so as to

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