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Mr. Neal D. Bowen City Attorney City of Sanibel

QUESTION:

Is the Sanibel City Council required to adopt its millage rate and levy taxes by ordinance or resolution?

SUMMARY:

Unless and until judicially determined otherwise, the Sanibel City Council is not required to levy ad valorem taxes and fix the ad valorem tax millage rates by ordinance. Such millage rates are to be fixed by resolution of the governing body of the city as provided for in s. 200.191, F.S. (1980 Supp.)

Section 1.01(e), Art. I, ch. 74-606, Laws of Florida, the City of Sanibel Charter, empowers the city to `raise funds by taxation…