NOTICE OF REFERENDUM ELECTION

Pursuant to the provisions of Section 100.342, Florida Statutes, notice is

hereby given that a special election shall be held on Tuesday, November 5, 2024,

to determine whether the County Commission should continue to have the authority

to grant ad valorem tax exemptions to new businesses and expansions of existing

businesses that are expected to create new, full-time jobs in the county as

described in the following resolution number 2024-068 adopted by the Board of

County Commissioners of Brevard County, Florida on July 23 , 2024:

RESOLUTION 2024-068

A RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS OF BREVARD COUNTY, FLORIDA,

CALLING A REFERENDUM ELECTION ON NOVEMBER 5, 2024 WITHIN THE TERRITORIAL LIMITS

OF BREVARD COUNTY ON THE QUESTION AS TO WHETHER THE AUTHORITY OF THE BOARD OF

COUNTY COMMISSIONERS TO GRANT PROPERTY TAX EXEMPTIONS TO NEW BUSINESSES AND

EXPANSIONS OF EXISTING BUSINESSES SHOULD BE RENEWED IN ACCORDANCE WITH THE

AUTHORITY OF SECTION 196.1995, FLORIDA STATUTES, WHICH PERTAINS TO ECONOMIC

DEVELOPMENT AD VALOREM TAX EXEMPTIONS; PROVIDING FOR AN EFFECTIVE DATE.

BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF BREVARD COUNTY, FLORIDA:

SECTION 1. AUTHORITY FOR RESOLUTION. This resolution is adopted pursuant to

Chapter 125, Florida Statutes, and all other applicable provisions of law

including Section 196.1995, Florida Statutes.

SECTION 2. FINDINGS. It is hereby found and determined as follows:

A. That ad valorem tax exemptions for the purpose of promoting economic

development are authorized by the Constitution of the State of Florida under

Section 3, Article VII and by law under Section 196.1995, Florida Statutes;

B. That ad valorem tax exemptions will help Brevard County attract new

businesses and expansions to existing businesses;

C. That the attraction of new businesses and expansion of existing businesses

will create new jobs or retain existing jobs within the County and thereby

promote the public welfare;

D. That the Board of County Commissioners may, at its discretion, by ordinance,

only after referendum approval of the electors of Brevard County, Florida,

exempt from ad valorem taxation up to 100 percent of the assessed value of all

improvements to real property and all tangible personal property of a new

business, or up to 100 percent of the assessed value of all added improvements

to real property made to facilitate expansion of an existing business and of the

net increase of tangible personal property acquired to facilitate such

expansion.

SECTION 3. REFERENDUM. A special election referendum election is hereby called

and ordered to be held in Brevard County at the time of the next general

election to be held on November 5, 2024 to determine whether economic

development ad valorem tax exemptions should continue to be given to new

businesses and expansions of existing businesses that are expected to create

new, full-time jobs in the county.

SECTION 4. NOTICE OF REFERENDUM. This resolution shall be published twice in

full as part of the Notice of the Referendum Election, together with a notice in

substantially the form attached hereto as Exhibit "A" in the Legal Ads and

Public Notices Section on Brevard Countys publicly accessible website. The

publications shall occur once in the fifth week and once in the third week prior

to the week which includes November 5, 2024.

SECTION 5. NOTICE TO SUPERVISOR OF ELECTIONS. Upon adoption of this resolution,

notice of the calling of the referendum election provided for in this resolution

shall be delivered to the Supervisor of Elections. This resolution shall not be

implemented unless the Supervisor of Elections provides his/ her consent to a

date when the registration books can be available pursuant to Section 100.151,

Florida Statutes.

SECTION 6. PLACES OF VOTING, INSPECTORS, CLERKS. The polls will be open at the

voting places on the date of the referendum during the times prescribed by law.

All qualified electors residing within the County shall be entitled and

permitted to vote at the referendum on the proposition set forth below. The

places of voting and the inspectors and clerk for the referendum shall be those

designated by the Supervisor of Elections of Brevard County.

SECTION 7. OFFICIAL BALLOT. Ballots to be used in the referendum shall contain a

statement of the description of the proposed issue on economic development ad

valorem tax exemptions and shall be in substantially the following form:

BALLOT

Brevard County, Florida

Caption: Economic Development Ad Valorem Tax Exemptions for new businesses and

expansions of existing businesses

Shall the board of county commissioners of Brevard County, Florida continue to

be authorized to grant, pursuant to s. 3, Art. VII of the State Constitution,

property tax exemptions to new businesses and expansions of existing businesses

that are expected to create new, full-time jobs in the county?

_____ Yes - For authority to grant exemptions.

_____ No - Against authority to grant exemptions.

SECTION 8. ABSENTEE VOTING. The form of ballots to be used in such referendum

for absentee voters shall be the same as used at the polling places for said

referendum or such other form as may be prescribed by law.

SECTION 9. PRINTING OF BALLOTS. The Supervisor of Elections for Brevard County

is hereby authorized and requested to (a) have sample ballots printed and to

deliver such sample ballots to the inspectors and clerks on or before the date

and time for opening of the polls for such referendum and (b) have official

ballots for use in such referendum printed and delivered in accordance with law.

SECTION 10. PAYMENT OF REFERENDUM EXPENSES. The County Manager is hereby

authorized and directed to approve the payment of lawful expenses associated

with conducting the referendum election and the Clerk of the Board of County

Commissioners is hereby authorized and directed to disburse the funds necessary

to pay such expenses.

SECTION 11. VOTER REGISTRATION BOOKS. The Supervisor of Elections for Brevard

County is hereby authorized and requested to furnish to the inspectors and

clerks at each place where the votes are to be cast in such referendum,

applicable portions of the registration books or certified copies thereof

showing the names of the qualified electors residing in the County.

SECTION 12. ELECTION PROCEDURE. The referendum shall be held and conducted in

the manner prescribed by law and shall be as soon as practicable, be returned

and canvassed in the manner prescribed by law. The result shall show the number

of qualified electors who voted at such referendum and the number of votes cast

respectively for and against approval of the proposition. Upon certification in

the manner prescribed by law, the results shall be recorded in the minutes of

the Board of County Commissioners.

SECTION 13. ELECTION RESULTS. If the majority of the votes cast at such a

referendum shall be for the proposition, the Board of County Commissioners, at

its discretion, by ordinance may thereafter grant ad valorem tax exemptions for

new businesses and expansions of existing businesses of up to 100 percent of the

assessed value of all improvements to real property made by or for the use of a

new business and all tangible personal property of such business, or up to 100

percent of the assessed value of all added improvements to real property made to

facilitate the expansion of an existing business and of the net increase in all

tangible personal property acquired to facilitate such expansion of an existing

business, provided that the improvements to the real property are made or the

tangible personal property is added or increased on or after the day an

ordinance granting such exemption is adopted.

SECTION 14. SEVERABILITY. In the event that any word, phrase, clause, sentence,

or paragraph hereof shall be held invalid by any court of competent

jurisdiction, such holding shall not affect any other word, clause, sentence or

paragraph hereof.

SECTION 15. REPEALING CLAUSE. All resolutions or other actions of the County

which are in conflict herewith are hereby repealed to the extent of such

conflict or inconsistency.

SECTION 16. EFFECTIVE DATE. This resolution shall take effect immediately upon

its adoption. However, the resolution shall not be implemented until such time

as the Supervisor of Elections has consented to obtaining and making

registration books available in accordance with Section 100.151, Florida

Statutes.

DONE AND ADOPTED in Regular Session of the Board of County Commissioners of

Brevard County, Florida this 23 rd day of July 2024.

ATTEST: BOARD OF COUNTY COMMISSIONERS

OF BREVARD COUNTY, FLORIDA

Rachel M. Sadoff, Clerk Jason Steele, Chair