CEO 75-114 -- May 23, 1975
TAX DISTRICT BOARD MEMBERS
PROCEDURE FOR FILING FINANCIAL DISCLOSURE
To: David Kaighin, Assistant Director, Memorial Hospital, Sarasota
Prepared by: Bonnie Johnson
Public officers must file statements of financial disclosure by May 15, 1975, even though they may have filed as candidates in the fall of 1974, for the 1974 filing would have been for the tax year 1973 whereas the 1975 filing covers tax year 1974. All public officers must file statements of disclosure annually, pursuant to s. 112.3145(1), F. S. (1974 Supp.), even though they may have been in office at the time the disclosure law took effect.
1. Must board members of the Memorial Hospital, a special tax district in Sarasota, file statements of financial disclosure by May 15, 1975, when they previously filed as candidates for office in the fall of 1974?
2. Must board members of the Memorial Hospital who were in office at the time the disclosure law took effect file statements of disclosure annually?
Question 1 is answered in the affirmative.
Enclosed please find a copy of a previous opinion of this commission, CEO 75-32, the rationale of which is equally applicable to your question.
Question 2 is also answered in the affirmative.
Section 112.3145(1), F. S. (1974 Supp.), provides that:
A public officer . . . shall file a statement of disclosure no later than twelve o'clock noon of May 15th of each year, including the May 15th following the last year a public officer is in office . . . .
Consistent with familiar rules of statutory construction, we are of the opinion that this requirement must apply prospectively and not retroactively. Accordingly, public officers who were in office at the time this law became effective on July 1, 1975, and who have not been candidates for election or reelection since that date must initially file the financial disclosure statement, CE Form 1, prior to twelve o'clock noon of May 15, 1975. Filings would then be required on an annual basis, prior to that same date and time, so long as the present law remains in effect. Please note, however, that the deadline for this year has been extended to July 15, 1975.