(1) Effective January 1, 1990, no new non-ad valorem assessments, including new special assessments, may be collected pursuant to Florida Statutes § 197.363 New non-ad valorem assessments, new special assessments and non-ad valorem assessments for which an election has been made by a local governing board pursuant to Florida Statutes § 197.363(1), to be collected pursuant to Florida Statutes Chapter 197, shall be collected after January 1, 1990, as provided in Sections 197.3631, 197.3632, 197.3635, F.S.
    (2) Effective January 1, 1990, any alternative method authorized by law under which non-ad valorem assessments are levied, certified, and collected shall not require the tax collector or the property appraiser to perform any service as set forth in Sections 197.3632 and 197.3635, F.S. Under such an alternative method, the property appraiser or tax collector may contract with a local government to supply information and services necessary for any such alternative method.
    (3) Effective January 1, 1990, a county operating under a charter adopted pursuant to Article VIII, section 11, Florida Constitution (1885), referred to in Fla. Const. Art. VIII, § 6(e) (1968), may use any alternative method authorized by law under which non-ad valorem assessments are imposed and collected, but may not use the method in Florida Statutes § 197.363
Rulemaking Authority 195.027(1), 197.3632(11), 197.3635, 213.06(1) FS. Law Implemented 197.322, 197.363, 197.3631, 197.3632, 197.3635, 213.05 FS. History-New 2-21-91.