FINANCE AND TAXATION

Jacksonville Charter pt. A, art. 14

in effect

Jacksonville Charter, art. 14, § 14.01 Proposed budgets of independent agencies.

Section 14.01. - Proposed budgets of independent agencies. Each independent agency entitled to receive appropriations from the council shall also prepare and submit a proposed budget for its operations for its fiscal year to the council. (Ord. 84-1307-754, § 11; Laws of Fla., Ch. 92-341, § 1)

Jacksonville Charter, art. 14, § 14.02 Adoption of budgets.

Section 14.02. - Adoption of budgets. After the conclusion of the public hearings, the council shall adopt and approve the budgets submitted to it, with such changes as the council may deem appropriate, subject to the following: The proposed consolidated government budget may be altered by the council on a line-by-line basis or on a total basis, as the council may elect. The council may increase or decrease the appropriation requested by any independent agency on a line-by-line basis or on a total basis. (Ord. 84-1307-754, § 11; Laws of Fla., Ch. 92-341, § 1)

Jacksonville Charter, art. 14, § 14.03 Transfer of appropriations.

Section 14.03. - Transfer of appropriations. The mayor may transfer any amount appropriated to any consolidated government division within such division but may not: (a) Transfer funds that are appropriated to any consolidated government division, department, agency, or nondepartmental account to any other division, department, agency, or nondepartmental account unless the council has adopted a general ordinance, approved by at least 13 members of the council, that authorizes the mayor to make such transfers. Repeal or modification of such ordinance shall require the concurrence of at least 13 members of the council. The ordinance must specify: (1) The type and manner of mayoral transfers that are permitted. (2) Whether the council must be given prior notice of a proposed transfer. (3) Whether the council must be given an opportunity to override a proposed transfer within a specified timeframe and by a specified vote. To the extent the provisions of the general ordinance are consistent with these standards, they shall be deemed to be a grant of additional powers to the executive branch not in violation of section 4.01 of this charter; or (b) Transfer funds appropriated to any services district to any other services district. (Ord. 84-1307-754, § 11; Laws of Fla., Ch. 92-341, § 1; Laws of Fla., Ch. 2006-331, § 1)

Jacksonville Charter, art. 14, § 14.04 Consolidated government's power to issue bonds.

Section 14.04. - Consolidated government's power to issue bonds. The consolidated government may issue any bonds which: (a) Cities are or may hereafter be authorized to issue under the Constitution or general laws of the State of Florida. (b) Counties are or may hereafter be authorized to issue under the Constitution or the general laws of the State of Florida. (c) Any of the former governments were authorized to issue immediately prior to the effective date of this charter [October 1, 1968]. (Ord. 84-1307-754, § 12; Laws of Fla., Ch. 92-341, § 1)

Jacksonville Charter, art. 14, § 14.05 Ad valorem bonds of independent agencies.

Section 14.05. - Ad valorem bonds of independent agencies. If any independent agency desires to issue ad valorem bonds which will be obligations of the consolidated government, such independent agency shall request the council to authorize the issuance of such bonds. If the issuance of such bonds is authorized by the council and approved in a bond election as hereinabove provided, the consolidated government shall thereafter issue each ad valorem bond on behalf of such independent agency, and the council shall thereafter levy annual taxes sufficient to meet the debt service requirement of such bonds. Taxes so levied by the council to meet the debt service requirements of bonds of independent agencies shall be paid to the independent agencies for application to such debt service promptly on the collection of such taxes. (Ord. 84-1307-754, § 12; Laws of Fla., Ch. 92-341, § 1)

Jacksonville Charter, art. 14, § 14.06 Definitions.

Section 14.06. - Definitions. For the purpose of this article, the word "bonds" shall mean ad valorem bonds, revenue bonds, certificates of indebtedness, special assessment bonds and certificates, and other evidences of indebtedness. The words "revenue bonds" shall mean bonds payable solely from the revenues derived from sources of revenue other than ad valorem taxes on real and personal property. The words "ad valorem bonds" means bonds and the interest thereon which are payable from the proceeds of ad valorem taxes levied on real and personal property situated in Duval County or any part thereof. (Ord. 84-1307-754, § 12; Laws of Fla., Ch. 92-341, § 1)

Jacksonville Charter, art. 14, § 14.07 Millage limitations.

Section 14.07. - Millage limitations. (a) The council is authorized to levy taxes upon all of the real and personal property assessed for taxes, annually, for the payment of debt service requirements of ad valorem bonds as authorized and required by law, and for all other debt service requirements of ad valorem bonds as purposes of the consolidated government: (1) Within the entire general services district, at such millage rate as is authorized by the Constitution and general law for counties to levy. (2) Within that part of the general services district not included within the second, third, fourth, and fifth urban services districts, at such millage rate as is authorized by the Constitution and general law for municipalities to levy. (b) The second, third, fourth, and fifth urban services districts are each authorized to levy taxes upon all of the real and personal property within their respective districts assessed for taxes, annually, for the payment of debt service requirements of ad valorem bonds as authorized and required by law, and for all other purposes of the governments of each of said urban services districts, at such millage rate as is authorized by the Constitution and general law for municipalities to levy. (Laws of Fla., Ch. 78-536, § 14; Ord. 84-1307-754, § 21; Laws of Fla., Ch. 92-341, § 1)

Jacksonville Charter, art. 14, § 14.08 Increases and decreases in millage limitations.

Section 14.08. - Increases and decreases in millage limitations. No increase shall be allowed in any of the millage limitations provided in section 14.07 unless first approved by a majority vote of those qualified electors voting in a special referendum in the district to be affected by any such proposed increase in such millage limitations. No such increase shall be effective for a period longer than 2 years. On the written petition or petitions of qualified electors representing not less than 20 percent in number of such electors voting in the last such special referendum in the general services district or 20 percent of such electors voting in the last such special referendum in an urban services district, a special referendum shall be held to consider a reduction in any millage limitation which has been previously increased under the provisions of this section. Not more than one such special referendum shall be held in any calendar year. (Laws of Fla., Ch. 71-695; Ord. 84-1307-754, § 21; Laws of Fla., Ch. 92-341, § 1)

Jacksonville Charter, art. 14, § 14.09 Limitation on ad valorem taxes.

Section 14.09. - Limitation on ad valorem taxes. The Council shall not adopt any millage rate which would result in more than a three (3) percent increase in total ad valorem taxes levied on the preliminary taxable value (adjusted to exclude ad valorem taxes generated from new construction added in the current year) over the previous year's ad valorem tax levy. The Council shall not fail to reduce the millage rate should such action be necessary to ensure that this limitation on the ad valorem tax levy takes affect. (Ord. 92-1073-753, § 1 (Referendum of November 3, 1992))

Source: City of Jacksonville, Ordinance Code and Charter and Related Laws (Municode Library, library.municode.com)URL: https://library.municode.com/fl/jacksonville/codes/code_of_ordinances?nodeId=CHRELA_PTACHLACHJAFL_ART14FITAFetched: 10/27/2026