SUBJECT
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Adopt Resolution Calling for a School Board of Polk County Referendum on November 3, 2026, General Election Ballot on the School Board of Polk County, Florida authorization to impose an additional 1.0 mill ad valorem tax annually on taxable property in Polk County for School Operating Purposes beginning July 1, 2027, and ending June 30, 2031.
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DESCRIPTION
The School Board of Polk County, Florida ("School Board") adopted Resolution No. 2025/2026-06 ("School Board Referendum Resolution") conditionally imposing an additional 1.0 mill ad valorem tax annually ("School Board Millage Tax") on taxable property in Polk County for school operating purposes, beginning July 1, 2027, and ending June 30, 2031. The School Board Referendum Resolution was adopted by the School Board as authorized by Sections 1011.71(9) and 1011.73, Florida Statutes (2024) ("School Board Millage Statute. The School Board Referendum Resolution directs the Polk County Board of County Commissioners to place the referendum question stated therein on the general election ballot scheduled for November 3, 2026. The Second District Court of Appeal of Florida in the case of Hillsborough County v. School Board of Hillsborough, 395 So3d 1116 (Fla. 2d DCA 2024), held a board of county commissioners duty to set a referendum directed by a school board pursuant to the School Board Millage Statute is purely a ministerial task and the board of county commissioners must call for the referendum as directed by the school board. This agenda item was continued at the November 4, 2025 meeting to the first meeting in January 2026. At the November 14, 2025 Agenda Review/Work Session Briefing, the Board authorized the agenda item to be placed on the November 18, 2025, agenda.
RECOMMENDATION
Adopt Resolution Calling for a School Board of Polk County Referendum on November 3, 2026, General Election Ballot on the School Board of Polk County, Florida authorization to impose an additional 1.0 mill a...
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