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Florida Attorney General
Advisory Legal Opinion
Number: AGO 2018-01
Date: January 25, 2018
Subject: Renewal of ad valorem tax by referendum or resolution
Mr. Matthew S. Francis
Counsel for the Key Largo Fire Rescue and
Emergency Medical Services District
Vernis & Bowling of the Florida Keys, P.A.
81990 Overseas Highway, 3rd floor
Islamorada, Florida 33036
RE: AD VALOREM TAXATION - FIRE AND EMERGENCY DISTRICT - SPECIAL ACT -
RESOLUTION - whether a fire rescue and emergency medical services district may levy
an ad valorem tax at a rate above the expressly authorized 1 mill by resolution rather than
referendum. Ch. 2005-329, Laws of Fla. (2005); § 191.009(1), Fla. Stat. (2017).
Dear Mr. Francis:
We have received your request for an opinion from the Attorney General asking the
following question:
May the Key Largo Fire Rescue and Emergency Medical Services District, after holding a
referendum to raise the millage rate above 1 mill, thereafter annually fix the millage rate at
or below such new millage rate by resolution of the district board without further approval
by the electors?
In sum:
Pursuant to chapter 2005-329, section 6, Laws of Florida, and section 191.009(1), Florida
Statutes, any year in which the Key Largo Fire Rescue and Emergency Medical Services
District wants to levy an ad valorem tax that exceeds the 1 mill authorized in chapter
2005-329, such tax must be approved in a referendum rather than by board resolution.
The Key Largo Fire Rescue and Emergency Medical Services District was created by
chapter 2005-329, Laws of Florida. Under subsection 5(2), the District's Board of
Commissioners is authorized to annually levy ad valorem taxes against taxable property
within the district in an amount that does not exceed the limit provided in chapter 191,
Florida Statutes. That limit is 3.75 mills, unless a higher amount has been authorized by
law and approved by referendum.[1]
Subsection 6(1) specifically authorizes the board to levy an annual ad valorem tax in an
amount not to exceed 1 mill. Under subsections 6(2) and (3), a majority of the electors in](ViewImageLocal?handle=hein.sag/sagfl0101&div=1&collection=&method=preview&ext=.png&size=3)