In Florida, the ability of local governments to raise revenue for operations is limited by the state constitution. With the exception of fees, special assessments, and the property tax, also known as an ad valorem tax, local governments are dependent on the Legislature and state laws for authority to levy other forms of taxation and raise revenue. Consequently, as a matter of fiscal management and local autonomy, the property tax is paramount.

Considering recent policy proposals to eliminate property taxes ...

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