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3 S TA T E M E N T O F F A C T S
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C Ds ,
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4 . OA T H
S TA T E O F

CO UNTY O F

I t he
, pe rs o n b r in g i n g t h is c o m p la in t d o , Sw o r n to (o r a ff ir m e d) a n d s u bs c r ib e d b e f o re m e t h is
sw e a r o r a ff i r m t h a t t h e f a c t s s e t f o r t h i n d a y o f ,

t he fo re g o in g c o m p la in t a n d a tta c hm e n ts
20 by
t h e re t o a re t r u e a n d c o r re ct to t he be s t o f .

(n a m e o f p e r s o n m a k in g s t a t e m e n t )
my kn o w le dge a n d b e l ie f

(S ig n a t u r e o f N o t a r y P u b l i c )

S I G N A T U R E O F C O M P L A IN A N T

( P r in t ,
T y pe ,
o r S t a m p C o m m is s i o n e d N a m e o f N o t a r y P u b l ic )

Pe rs o n a ll y Kn ow n O R P ro d u ce d Id e nt ific a tio n _
C E F O R M 5 0 E f fe c t i v e J a n u a r y 9 2017
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In c o rp o r a t e d by re fe re n c e in Ru le 3 4 7 0 1 0 ( 1 )( b ) R A G
-
, T y pe o f I d e n t if ic a t io n P ro du c ed :
Violation of Article II Section 8 of the Florida Constitution and F.S. 112.3145

Curt Smith, Brevard County Commissioner for District 4 and Chair of the Brevard County Commission, failed
to submit complete and accurate Full and Public Disclosure of Financial Interests forms (CE Form 6) for 2014 and
2015 as an elected officer required to publicly disclose his financial interests on an annual basis as outlined in Article II
Section 8 of the Florida Constitution and F.S. 112.3145.

In Part B of both the 2014 and 2015 CE Form 6, there is a single asset description characterized and grouped
together as Autos, Watercraft, Annuities, IRAs, Money Markets, with a collective valuation of $628,000 for 2014 and
a collective valuation of $630,000 for 2015 (see Exhibits A and B). Article II, Section 8 of the Florida Constitution
states that [a]ll elected constitutional officers and candidates for such offices and, as may be determined by law, other
public officers, candidates, and employees shall file full and public disclosure of their financial interests, such that
[f]ull and public disclosure of financial interests shall mean filing with the custodian of state records by July 1 of each
year a sworn statement showing net worth and identifying each asset and liability. In Part B of both the 2014 and 2015
CE Form 6, Curt Smith failed to individually describe and provide a specific value for each of the assets that were
improperly grouped together as Autos, Watercraft, Annuities, IRAs, Money Markets (see Exhibits A and B). In this
respect, Curt Smith violated Article II Section 8 of the Florida Constitution in 2014 and 2015.

Furthermore, specifically in Part B of the 2015 CE Form 6, Curt Smith failed to indicate any figure whatsoever
for the aggregate value of his household goods and personal effects, even though he indicated a concrete figure of
$33,000 in the 2014 CE Form 6 (See Exhibits A and B). Again, Article II, Section 8 of the Florida Constitution states
that [a]ll elected constitutional officers and candidates for such offices and, as may be determined by law, other public
officers, candidates, and employees shall file full and public disclosure of their financial interests. Clearly, no figure of
any kind was given as to aggregate value of household goods in Part B of the 2015 CE form 6 (See Exhibit B). In this
respect, Curt Smith violated Article II Section 8 of the Florida Constitution in 2015.

In addition, in Part B of both the 2014 and 2015 CE Form 6, one of the real property assets listed is
characterized as West Melbourne Commercial Property, with two other real property assets generally identified as a
Single Family Home and a Vacation Condo; no addresses of any kind are reported for any of the aforesaid real
property assets (See Exhibits A and B). With regard to reporting of real property as assets valued over $1000 in this
context, F.S. 112.3145(3) specifically calls for [t]he location or description of real property in this state, except for
residences and vacation homes Thus, while the non-address-specific descriptions of the Single Family Home and
Vacation Condo real property assets are acceptable in light of the abovementioned statutory exception pertaining to
residences and vacation homes, the descriptions of the aforementioned commercial real property for the 2014 and 2015
CE Form 6 are insufficient and did not meet the standards outlined above, therefore violating F.S. 112.3145.

Furthermore, the relevant instructions on how to identify or describe, in Part B of the 2014 and 2015 CE Form
6, such real properties are as follows: Real Property: Identify by providing the street address of the property. If the
property has no street address, identify by describing the propertys location in a manner sufficient to enable a
member of the public to ascertain its location without resorting to any other source of information (See Exhibit
C). In light of the fact that the description of the commercial property only consists of West Melbourne Commercial
Property in which no address is referenced, this is clearly not sufficient to enable a member of the public to ascertain
its location without resorting to any other source of information. Therefore, the descriptions of the aforementioned
commercial real property for the 2014 and 2015 CE Form 6 are insufficient and did not meet the standards outlined
above, thus violating Article II Section 8 of the Florida Constitution.

Moreover, with regard to the 2015 CE Form 6, Curt Smith attached an addendum for both Part B concerning
assets with a value of over $1000 and Part D concerning income (See Exhibit B). In the section of the addendum
concerning Part B, an additional asset is merely characterized as Mortgage Note on Sale of Business, and in the
section of the addendum concerning Part D, an additional source of income is merely characterized as Payments on
Sale of Business (See Exhibit B). For each description, no identification of the name of any applicable entity, business,
banking or otherwise, is indicated (See Exhibit B). The instructions attached to each CE Form 6 on how to identify
intangible property assets in part B of the CE Form 6 specifically call for one to [i]dentify the type of property and the
business entity or person to which or whom it relates. Also, the relevant attached instructions concerning income
sources in Part D of the CE Form 6 specifically require the name of each source of incomethe address of that
source, and the amount of income received from that source (See Exhibit C). As such, neither of the asset and income
descriptions above are sufficient enough to meet the foregoing standards, thus constituting a violation of Article II,
Section 8 of the Florida Constitution.

Lastly, again with regard to Part B of the CE Form 6, the indicated value of the Single Family Home for 2014
is $650,000 and $675,000 for 2015, whereas the indicated value of the West Melbourne Commercial Property for
2014 is $350,000 and $525,000 for 2015 (See Exhibits A and B). Taking into account the requirements of Article II,
Section 8 of the Florida Constitution once more with respect to full public disclosure of financial assets, the
applicable instructions attached to the CRE Form 6 specifically concerning the valuation of real property assets in
Section B indicate that [r]eal property may be valued at its market value for tax purposes, unless a more accurate
appraisal of its fair market value is available (See Exhibit C). According to the Brevard County Property Appraiser
website, the total market value of the aforementioned single family home was reported as $479,220 in 2014 and
$489,070 in 2015, whereas the total market value of the aforesaid commercial property was reported as $255,000 in
2014 and $270,000 in 2015 (See Exhibit D). These publicly reported property valuations deviate significantly from the
actual commercial and single family home property valuations that Curt Smith reported in Section B of each CE Form
6 (See Exhibits A, B and D). Moreover the increases in property valuations of the residential property and commercial
property as reported on the Brevard County Property Appraiser Website from 2014 to 2015 (+$9,850 for the residential
property and +$15,000 for the commercial property) are disproportionately smaller than the increases in property
valuations of the relevant residential and commercial properties from 2014 to 2015 with respect to each CE Form 6 (+
$25,000 for the residential property and +$170,000 for the commercial property) (See Exhibits A, B and D). These large
discrepancies are extremely indicative of a highly inaccurate reported valuation as to the real estate and commercial
properties for both the 2014 and 2015 CE Form 6, thus strongly suggesting an additional violation of Article II Section
8 of the Florida Constitution.

Therefore, by failing to submit complete and accurate Full and Public Disclosure of Financial Interests forms
for 2014 and 2015, Curt Smith violated Article II Section 8 of the Florida Constitution and F.S. 112.3145 on the
foregoing grounds.
EXHIBIT A
EXHIBIT B
EXHIBIT C
EXHIBIT D
PART E -- INTERESTS IN SPECIFIED BUSINESSES If you have or held such a position or ownership interest in
one of these types of businesses, list: the name of the business,
NOTICE
[Required by s. 112.3145, F.S.]
its address and principal business activity, and the position held Annual Full and Public Disclosure of Financial Interests is due July 1. If the annual form is not filed or postmarked
The types of businesses covered in this section include: state by September 1, an automatic fine of $25 for each day late will be imposed, up to a maximum penalty of $1,500.
and federally chartered banks; state and federal savings and with the business (if any). Also, if you own(ed) more than a 5%
Failure to file also can result in removal from public office or employment. [s. 112.3144, F.S. - applicable to officials
loan associations; cemetery companies; insurance companies; interest in the business, as described above, you must indicate
other than judges]
mortgage companies; credit unions; small loan companies; that fact and describe the nature of your interest.
alcoholic beverage licensees; pari-mutuel wagering companies; In addition, failure to make any required disclosure constitutes grounds for and may be punished by one or more
PART F -- TRAINING CERTIFICATION of the following: disqualification from being on the ballot, impeachment, removal or suspension from office or
utility companies; entities controlled by the Public Service
Commission; and entities granted a franchise to operate by [Required by s. 112.3142, F.S.] employment, demotion, reduction in salary, reprimand, or a civil penalty not exceeding $10,000. [s. 112.317, F.S.]
either a city or a county government. If you are a Constitutional or elected municipal officer whose
You are required to make this disclosure if you own or
owned (either directly or indirectly in the form of an equitable
term began before March 31 of the year for which you are filing,
you are required to complete four hours of ethics training which INSTRUCTIONS FOR COMPLETING AND FILING FORM 6
or beneficial interest) at any time during the disclosure period,
more than 5% of the total assets or capital stock of one of the
addresses Article II, Section 8 of the Florida Constitution, the
Code of Ethics for Public Officers and Employees, and the public
FULL AND PUBLIC DISCLOSURE OF FINANCIAL INTERESTS
types of business entities listed above. You also must complete records and open meetings laws of the state. You are required WHAT TO FILE WHERE TO FILE WHEN TO FILE
this part of the form for each of these types of businesses for to certify on this form that you have taken such training. File only the rst sheet (pages 1 and 2). Officeholders: Commission on Ethics, P.O. Officeholders: No later than July 1, 2016.
which you are, or were at any time during 2015, an officer, Facsimiles will not be accepted. A Drawer 15709, Tallahassee, FL 32317-
(End of Instructions.) 5709; physical address: 325 John Knox Candidates: During the qualifying period.
director, partner, proprietor, or agent (other than a resident agent candidate who has led Form 6 for 2015
solely for service of process). with the Commission, prior to qualifying, Road, Building E, Suite 200, Tallahassee,
may le a copy of that Form 6 at the time FL 32303;
of qualifying. Candidates: The officer before whom they
qualify. If a Form 6 is filed with a qualifying
officer, it need not also be filed with the
OTHER FORMS YOU MAY NEED TO FILE Commission.
IN ORDER TO COMPLY WITH THE ETHICS LAWS
In addition to filing Form 6, you may be required to file one or more of the special purpose forms listed below, depending on your
WHO MUST FILE FORM 6:
particular position, business activities, or interests. As it is your duty to obtain and file any of the special purpose forms which may be All persons holding the following positions: Governor, Lieutenant the Duval County Superintendent of Schools, and members of the
applicable to you, you should carefully read the brief description of each form to determine whether it applies. Governor, Cabinet members, members of the Legislature, State Florida Housing Finance Corporation Board, the Florida Prepaid
Attorneys, Public Defenders, Clerks of Circuit Courts, Sheriffs, College Board, and each expressway authority, transportation
Tax Collectors, Property Appraisers, Supervisors of Elections, authority (except the Jacksonville Transportation Authority), bridge
Form 6F Final Full and Public Disclosure of Financial Form 9 Quarterly Gift Disclosure: Required of elected County Commissioners, elected Superintendents of Schools, authority, or toll authority created pursuant to Chapter 348 or 343,
Interests: Required of elected constitutional officers and others constitutional officers and others who must file financial members of District School Boards, Mayor and members of F.S., or any other general law.
who must file financial disclosure using Form 6; to be filed within 60 disclosure using Form 1 or 6 (as well as State procurement the Jacksonville City Council, Judges of Compensation Claims;
days after leaving office or employment. This form is used to report employees) to report gifts worth more than $100. The form
financial interests between January 1st of the last year of office or should be filed by the end of the calendar quarter (March 31, INSTRUCTIONS FOR COMPLETING FORM 6:
employment and the last day of office or employment. [s. 112.3144, June 30, September 30, or December 31) following the calendar
F.S.] quarter in which the gift was received. [s. 112.3148, F.S.] INTRODUCTORY INFORMATION (At Top of Form): PART A NET WORTH
[Required by Art. II, s. 8(a)(i)(1), Fla. Const.]
If your name, mailing address, public agency, and position are
Form 6X Amended Full and Public Disclosure of Financial Form 3A Statement of Interest in Competitive Bid for Public Report your net worth as of December 31, 2015, or a more
already printed on the form, you do not need to provide this
Interests: To be used by elected constitutional officers and Business information unless it should be changed. To change any of current date, and list that date. This should be the same date used
others who must file financial disclosure using Form 6 or 6F to this information, write the correct information on the form, and to value your assets and liabilities. In order to determine your net
correct mistakes on previously filed form. [s. 112.3144, F.S.] Form 4A Disclosure of Business Transaction, Relationship, contact your agency's financial disclosure coordinator. You can worth, you will need to total the value of all your assets and subtract
or Interest find your coordinator on the Commission on Ethics website: the amount of all of your liabilities. Simply subtracting the liabilities
Form 2 Quarterly Client Disclosure: Required of elected reported in Part C from the assets reported in Part B will not result
www.ethics.state.fl.us.
constitutional officers, local officers, state officers, and specified Form 8A Memorandum of Voting Conflict for State Officers in an accurate net worth figure in most cases.
NAME OF AGENCY: The name of the governmental unit which
state employees to disclose the names of clients represented for To total the value of your assets, add:
you serve or served, or for which you are a candidate.
compensation by themselves, or a partner or associate before Form 8B Memorandum of Voting Conflict for County, (1) The aggregate value of household goods and personal
agencies at the same level of government as they serve. The Municipal, and Other Local Public Officers OFFICE OR POSITION HELD OR SOUGHT: The title of the effects, as reported in Part B of this form;
form should be filed by the end of the calendar quarter (March office or position you hold, are seeking, or held as of December
(2) The value of all assets worth over $1,000, as reported in
31, June 30, Sept. 30, Dec. 31) following the calendar quarter in Form 10 Annual Disclosure of Gifts from Governmental 31, 2015, even if you have since left that position. If you are a
Part B; and
which a reportable representation was made. [s. 112.3145, F.S.] Entities and Direct Support Organizations and Honorarium candidate, check the box below your name and address.
(3) The total value of any assets worth less than $1,000 that
Event Related Expenses PUBLIC RECORD: The disclosure form and everything were not reported or included in the category of "household
attached to it is a public record and is required by law to be goods and personal effects."
posted to the Commission's website. Your Social Security
To total the amount of your liabilities, add:
WHO MUST FILE FORM 6: number and bank account and credit card numbers are not
(1) The total amount of each liability you reported in Part C of
Copies of these forms are available from the Supervisor Questions about any of these forms or the ethics laws may be required and you should redact them from any documents
you file. If you are an active or former officer or employee this form, except for any amounts listed in the "joint and several
of Elections in your county; from the Commission on Ethics, addressed to the Commission on Ethics, Post Office Drawer liabilities not reported above" portion; and,
listed in Section 119.071, F.S., whose home address or other
Post Office Drawer 15709, Tallahassee, Florida 32317-5709; 15709, Tallahassee, Florida 32317-5709; physical address:
information is exempt from disclosure, the Commission will (2) The total amount of unreported liabilities (including those
physical address: 325 John Knox Road, Building E, Suite 200, 325 John Knox Road, Building E, Suite 200, Tallahassee, FL
maintain that confidentiality if you submit a written request. under $1,000, credit card and retail installment accounts, and
Tallahassee, FL 32303; telephone (850) 488-7864; and at the 32303; telephone (850) 488-7864.
taxes owed).
Commission's website: www.ethics.state.fl.us. (CONTINUED on page 4)
CE FORM 6 - Effective: January 1, 2016 PAGE 6 CE FORM 6 - Effective: January 1, 2016 PAGE 3
Incorporated by reference in Rule 34-8.002(1), F.A.C. Incorporated by reference in Rule 34-8.002(1), F.A.C.
PART B ASSETS WORTH MORE THAN $1,000 Closely-held businesses: Use any method of valuation Examples: If you received dividend or interest income from
[Required by Art. II, s. 8, Fla. Const.; s. 112.3144, F.S.] which in your judgment most closely approximates fair You owe $10,000 to a bank for student loans, $5,000 for investments in stocks and bonds, list only each individual
HOUSEHOLD GOODS AND PERSONAL EFFECTS: market value, such as book value, reproduction value, credit card debts, and $60,000 with your spouse to a savings company from which you received more than $1,000. Do not
liquidation value, capitalized earnings value, capitalized cash and loan for the mortgage on the home you own with your aggregate income from all of these investments.
The value of your household goods and personal effects may flow value, or value established by "buy-out" agreements.
be aggregated and reported as a lump sum, if their aggregate spouse. You must report the name and address of the bank If more than $1,000 of income was gained from the sale
It is suggested that the method of valuation chosen be
value exceeds $1,000. The types of assets that can be reported ($10,000 being the amount of that liability) and the name and of property, then you should list as a source of income the
indicated on the form.
in this manner are described on the form. address of the savings and loan ($60,000 being the amount name of the purchaser, the purchaser's address, and the
Life Insurance: Use cash surrender value less loans of this liability). The credit card debts need not be reported.
ASSETS INDIVIDUALLY VALUED AT MORE THAN $1,000: amount of gain from the sale. If the purchaser's identity is
against the policy, plus accumulated dividends.
You and your 50% business partner have a $100,000 unknown, such as where securities listed on an exchange
Describe, and state the value of, each asset you had on the The asset value of a leased vehicle is the vehicle's
business loan from a bank and you both are jointly and are sold through a brokerage firm, the source of income
reporting date you selected for your net worth in Part A, if the present value minus the lease residual (a number found on
severally liable. Report the name and address of the bank should be listed simply as "sale of (name of company) stock,"
asset was worth more than $1,000 and if you have not already the lease document).
included that asset in the aggregate value of your household and $50,000 as the amount of the liability. If your liability for for example.
goods and personal effects. Assets include, but are not limited the loan is only as a partner, without personal liability, then If more than $1,000 of your income was in the form of
to, things like interests in real property; cash; stocks; bonds; PART C LIABILITIES the loan would be a contingent liability. interest from one particular financial institution (aggregating
certificates of deposit; interests in businesses; beneficial interests [Required by Art. II, s. 8, Fla. Const.; s. 112.312, F.S.] JOINT AND SEVERAL LIABILITIES NOT REPORTED ABOVE: interest from all CD's, accounts, etc., at that institution), list
in trusts; money owed you; bank accounts; Deferred Retirement LIABILITIES IN EXCESS OF $1,000 : the name of the institution, its address, and the amount of
List in this part of the form the amount of each debt for which
Option Program (DROP) accounts; and the Florida Prepaid List the name and address of each creditor to whom you income from that institution.
you were jointly and severally liable, that is not reported in the
College Plan. Assets also include investment products held in owed more than $1,000 on the date you chose for your net worth
IRAs, brokerage accounts, and the Florida College Investment "Liabilities in Excess of $1,000" part of the form. Example: You SECONDARY SOURCES OF INCOME:
in Part A, and list the amount you owed. Liabilities include: and your 50% business partner have a $100,000 business loan
Plan. Note that the product contained in a brokerage account, accounts, notes, and interest payable; debts or obligations This part is intended to require the disclosure of major
IRA, or the Florida College Investment Plan, is your assetnot from a bank and you both are jointly and severally liable. Report
(excluding taxes, unless the taxes have been reduced to a customers, clients, and other sources of income to businesses
the account or plan itself. the name and address of the bank and $50,000 as the amount of
judgment) to governmental entities; judgments against you, and in which you own an interest. It is not for reporting income
the liability, as you reported the other 50% of the debt earlier.
You are not required to disclose assets owned solely by your the unpaid portion of vehicle leases. from second jobs. That kind of income should be reported as a
spouse. You are not required to disclose liabilities that are solely your PART D INCOME "Primary Source of Income." You will not have anything to report
How to Identify or Describe the Asset: spouse's responsibility. [Required by Art. II, s. 8, Fla. Const.] unless:

Real property: Identify by providing the street address of You do not have to list on the form any of the following: credit As noted on the form, you have the option of either completing (1) You owned (either directly or indirectly in the form of
the property. If the property has no street address, identify card and retail installment accounts, taxes owed (unless the Part D of the form or attaching a copy of your complete 2015 an equitable or beneficial interest) during the disclosure
by describing the property's location in a manner sufficient taxes have been reduced to a judgment), indebtedness on a life federal income tax return, including all schedules, W2's and period, more than 5% of the total assets or capital stock
to enable a member of the public to ascertain its location insurance policy owed to the company of issuance, or contingent attachments, with Form 6, or. If you do not attach your tax return, of a business entity (a corporation, partnership, limited
without resorting to any other source of information. liabilities. A "contingent liability" is one that will become an actual you must complete Part D. partnership, LLC, proprietorship, joint venture, trust, firm,
Intangible property: Identify the type of property and the liability only when one or more future events occur or fail to occur, PRIMARY SOURCES OF INCOME: etc., doing business in Florida); and
business entity or person to which or to whom it relates. Do such as where you are liable only as a partner (without personal
List the name of each source of income that provided you (2) You received more than $1,000 in gross income from that
not list simply "stocks and bonds" or "bank accounts." liability) for partnership debts, or where you are liable only as a
guarantor, surety, or endorser on a promissory note. If you are a with more than $1,000 of income during 2015, the address of that business entity during the period.
For example, list "Stock (Williams Construction Co.)," "Bonds
(Southern Water and Gas)," "Bank accounts (First National "co-maker" on a note and are jointly liable or jointly and severally source, and the amount of income received from that source. The If your ownership and gross income exceeded the two thresholds
Bank)," "Smith family trust," "Promissory note and mortgage liable, then it is not a contingent liability. income of your spouse need not be disclosed; however, if there is listed above, then for that business entity you must list every
(owed by John and Jane Doe)." How to Determine the Amount of a Liability: joint income to you and your spouse from property you own jointly source of income to the business entity which exceeded 10%
(such as interest or dividends from a bank account or stocks), you of the business entity's gross income (computed on the basis of
How to Value Assets: Generally, the amount of the liability is the face amount should include all of that income. the business entity's most recently completed fiscal year), the
Value each asset by its fair market value on the date of the debt.
used in Part A for your net worth. "Income" means the same as "gross income" for federal source's address, the source's principal business activity, and
The amount of the liability of a vehicle lease is the sum
income tax purposes, even if the income is not actually taxable, the name of the business entity in which you owned an interest.
Jointly held assets: If you hold real or personal property of any past-due payments and all unpaid prospective lease
such as interest on tax-free bonds. Examples of income include: You do not have to list the amount of income the business
jointly with another person, your interest equals your legal payments.
compensation for services, gross income from business, gains derived from that major source of income.
percentage of ownership in the property. However, assets If you are the only person obligated to satisfy a liability,
that are held as tenants by the entirety or jointly with right of from property dealings, interest, rents, dividends, pensions, IRA
100% of the liability should be listed. Examples:
survivorship must be reported at 100% of their value. distributions, distributive share of partnership gross income,
If you are jointly and severally liable with another person and alimony, but not child support. Where income is derived You are the sole proprietor of a dry cleaning business,
Partnerships: You are deemed to own an interest in a
or entity, which often is the case where more than one person from a business activity you should report the income to you, as from which you received more than $1,000 in gross income
partnership which corresponds to your interest in the equity
is liable on a promissory note, you should report here only calculated for income tax purposes, rather than the income to the last year. If only one customer, a uniform rental company,
of that partnership.
the portion of the liability that corresponds to your percentage business. provided more than 10% of your dry cleaning business, you
Trusts: You are deemed to own an interest in a trust of liability. However, if you are jointly and severally liable for
which corresponds to your percentage interest in the trust Examples: must list the name of your business, the name of the uniform
a debt relating to property you own with one or more others
corpus. rental company, its address, and its principal business
as tenants by the entirety or jointly, with right of survivorship, If you owned stock in and were employed by a
Real property may be valued at its market value for tax activity (uniform rentals).
report 100% of the total amount owed. corporation and received more than $1,000 of income
purposes, unless a more accurate appraisal of its fair market (salary, commissions, dividends, etc.) from the company, you You are a 20% partner in a partnership that owns a
If you are only jointly (not jointly and severally) liable with
value is available. should list the name of the company, its address, and the shopping mall and your gross partnership income exceeded
another person or entity, your share of the liability should be
Marketable securities which are widely traded and determined in the same way as you determined your share total amount of income received from it. $1,000. You should list the name of the partnership, the
whose prices are generally available should be valued based of jointly held assets. If you were a partner in a law firm and your distributive name of each tenant of the mall that provided more than
upon the closing price on the valuation date.
share of partnership gross income exceeded $1,000, you 10% of the partnership's gross income, and the tenant's
Accounts, notes, and loans receivable: Value at fair market (CONTINUED on page 5) should list the name of the firm, its address, and the amount address and principal business activity.
value, which generally is the amount you reasonably expect to of your distributive share.
collect. (CONTINUED on page 6)
CE FORM 6 - Effective: January 1, 2016 PAGE 4 CE FORM 6 - Effective: January 1, 2016 PAGE 5
Incorporated by reference in Rule 34-8.002(1), F.A.C. Incorporated by reference in Rule 34-8.002(1), F.A.C.
PART B ASSETS WORTH MORE THAN $1,000 Closely-held businesses: Use any method of valuation Examples: If you received dividend or interest income from
[Required by Art. II, s. 8, Fla. Const.; s. 112.3144, F.S.] which in your judgment most closely approximates fair You owe $10,000 to a bank for student loans, $5,000 for investments in stocks and bonds, list only each individual
HOUSEHOLD GOODS AND PERSONAL EFFECTS: market value, such as book value, reproduction value, credit card debts, and $60,000 with your spouse to a savings company from which you received more than $1,000. Do not
liquidation value, capitalized earnings value, capitalized cash and loan for the mortgage on the home you own with your aggregate income from all of these investments.
The value of your household goods and personal effects may flow value, or value established by "buy-out" agreements.
be aggregated and reported as a lump sum, if their aggregate spouse. You must report the name and address of the bank If more than $1,000 of income was gained from the sale
It is suggested that the method of valuation chosen be
value exceeds $1,000. The types of assets that can be reported ($10,000 being the amount of that liability) and the name and of property, then you should list as a source of income the
indicated on the form.
in this manner are described on the form. address of the savings and loan ($60,000 being the amount name of the purchaser, the purchaser's address, and the
Life Insurance: Use cash surrender value less loans of this liability). The credit card debts need not be reported.
ASSETS INDIVIDUALLY VALUED AT MORE THAN $1,000: amount of gain from the sale. If the purchaser's identity is
against the policy, plus accumulated dividends.
You and your 50% business partner have a $100,000 unknown, such as where securities listed on an exchange
Describe, and state the value of, each asset you had on the The asset value of a leased vehicle is the vehicle's
business loan from a bank and you both are jointly and are sold through a brokerage firm, the source of income
reporting date you selected for your net worth in Part A, if the present value minus the lease residual (a number found on
severally liable. Report the name and address of the bank should be listed simply as "sale of (name of company) stock,"
asset was worth more than $1,000 and if you have not already the lease document).
included that asset in the aggregate value of your household and $50,000 as the amount of the liability. If your liability for for example.
goods and personal effects. Assets include, but are not limited the loan is only as a partner, without personal liability, then If more than $1,000 of your income was in the form of
to, things like interests in real property; cash; stocks; bonds; PART C LIABILITIES the loan would be a contingent liability. interest from one particular financial institution (aggregating
certificates of deposit; interests in businesses; beneficial interests [Required by Art. II, s. 8, Fla. Const.; s. 112.312, F.S.] JOINT AND SEVERAL LIABILITIES NOT REPORTED ABOVE: interest from all CD's, accounts, etc., at that institution), list
in trusts; money owed you; bank accounts; Deferred Retirement LIABILITIES IN EXCESS OF $1,000 : the name of the institution, its address, and the amount of
List in this part of the form the amount of each debt for which
Option Program (DROP) accounts; and the Florida Prepaid List the name and address of each creditor to whom you income from that institution.
you were jointly and severally liable, that is not reported in the
College Plan. Assets also include investment products held in owed more than $1,000 on the date you chose for your net worth
IRAs, brokerage accounts, and the Florida College Investment "Liabilities in Excess of $1,000" part of the form. Example: You SECONDARY SOURCES OF INCOME:
in Part A, and list the amount you owed. Liabilities include: and your 50% business partner have a $100,000 business loan
Plan. Note that the product contained in a brokerage account, accounts, notes, and interest payable; debts or obligations This part is intended to require the disclosure of major
IRA, or the Florida College Investment Plan, is your assetnot from a bank and you both are jointly and severally liable. Report
(excluding taxes, unless the taxes have been reduced to a customers, clients, and other sources of income to businesses
the account or plan itself. the name and address of the bank and $50,000 as the amount of
judgment) to governmental entities; judgments against you, and in which you own an interest. It is not for reporting income
the liability, as you reported the other 50% of the debt earlier.
You are not required to disclose assets owned solely by your the unpaid portion of vehicle leases. from second jobs. That kind of income should be reported as a
spouse. You are not required to disclose liabilities that are solely your PART D INCOME "Primary Source of Income." You will not have anything to report
How to Identify or Describe the Asset: spouse's responsibility. [Required by Art. II, s. 8, Fla. Const.] unless:

Real property: Identify by providing the street address of You do not have to list on the form any of the following: credit As noted on the form, you have the option of either completing (1) You owned (either directly or indirectly in the form of
the property. If the property has no street address, identify card and retail installment accounts, taxes owed (unless the Part D of the form or attaching a copy of your complete 2015 an equitable or beneficial interest) during the disclosure
by describing the property's location in a manner sufficient taxes have been reduced to a judgment), indebtedness on a life federal income tax return, including all schedules, W2's and period, more than 5% of the total assets or capital stock
to enable a member of the public to ascertain its location insurance policy owed to the company of issuance, or contingent attachments, with Form 6, or. If you do not attach your tax return, of a business entity (a corporation, partnership, limited
without resorting to any other source of information. liabilities. A "contingent liability" is one that will become an actual you must complete Part D. partnership, LLC, proprietorship, joint venture, trust, firm,
Intangible property: Identify the type of property and the liability only when one or more future events occur or fail to occur, PRIMARY SOURCES OF INCOME: etc., doing business in Florida); and
business entity or person to which or to whom it relates. Do such as where you are liable only as a partner (without personal
List the name of each source of income that provided you (2) You received more than $1,000 in gross income from that
not list simply "stocks and bonds" or "bank accounts." liability) for partnership debts, or where you are liable only as a
guarantor, surety, or endorser on a promissory note. If you are a with more than $1,000 of income during 2015, the address of that business entity during the period.
For example, list "Stock (Williams Construction Co.)," "Bonds
(Southern Water and Gas)," "Bank accounts (First National "co-maker" on a note and are jointly liable or jointly and severally source, and the amount of income received from that source. The If your ownership and gross income exceeded the two thresholds
Bank)," "Smith family trust," "Promissory note and mortgage liable, then it is not a contingent liability. income of your spouse need not be disclosed; however, if there is listed above, then for that business entity you must list every
(owed by John and Jane Doe)." How to Determine the Amount of a Liability: joint income to you and your spouse from property you own jointly source of income to the business entity which exceeded 10%
(such as interest or dividends from a bank account or stocks), you of the business entity's gross income (computed on the basis of
How to Value Assets: Generally, the amount of the liability is the face amount should include all of that income. the business entity's most recently completed fiscal year), the
Value each asset by its fair market value on the date of the debt.
used in Part A for your net worth. "Income" means the same as "gross income" for federal source's address, the source's principal business activity, and
The amount of the liability of a vehicle lease is the sum
income tax purposes, even if the income is not actually taxable, the name of the business entity in which you owned an interest.
Jointly held assets: If you hold real or personal property of any past-due payments and all unpaid prospective lease
such as interest on tax-free bonds. Examples of income include: You do not have to list the amount of income the business
jointly with another person, your interest equals your legal payments.
compensation for services, gross income from business, gains derived from that major source of income.
percentage of ownership in the property. However, assets If you are the only person obligated to satisfy a liability,
that are held as tenants by the entirety or jointly with right of from property dealings, interest, rents, dividends, pensions, IRA
100% of the liability should be listed. Examples:
survivorship must be reported at 100% of their value. distributions, distributive share of partnership gross income,
If you are jointly and severally liable with another person and alimony, but not child support. Where income is derived You are the sole proprietor of a dry cleaning business,
Partnerships: You are deemed to own an interest in a
or entity, which often is the case where more than one person from a business activity you should report the income to you, as from which you received more than $1,000 in gross income
partnership which corresponds to your interest in the equity
is liable on a promissory note, you should report here only calculated for income tax purposes, rather than the income to the last year. If only one customer, a uniform rental company,
of that partnership.
the portion of the liability that corresponds to your percentage business. provided more than 10% of your dry cleaning business, you
Trusts: You are deemed to own an interest in a trust of liability. However, if you are jointly and severally liable for
which corresponds to your percentage interest in the trust Examples: must list the name of your business, the name of the uniform
a debt relating to property you own with one or more others
corpus. rental company, its address, and its principal business
as tenants by the entirety or jointly, with right of survivorship, If you owned stock in and were employed by a
Real property may be valued at its market value for tax activity (uniform rentals).
report 100% of the total amount owed. corporation and received more than $1,000 of income
purposes, unless a more accurate appraisal of its fair market (salary, commissions, dividends, etc.) from the company, you You are a 20% partner in a partnership that owns a
If you are only jointly (not jointly and severally) liable with
value is available. should list the name of the company, its address, and the shopping mall and your gross partnership income exceeded
another person or entity, your share of the liability should be
Marketable securities which are widely traded and determined in the same way as you determined your share total amount of income received from it. $1,000. You should list the name of the partnership, the
whose prices are generally available should be valued based of jointly held assets. If you were a partner in a law firm and your distributive name of each tenant of the mall that provided more than
upon the closing price on the valuation date.
share of partnership gross income exceeded $1,000, you 10% of the partnership's gross income, and the tenant's
Accounts, notes, and loans receivable: Value at fair market (CONTINUED on page 5) should list the name of the firm, its address, and the amount address and principal business activity.
value, which generally is the amount you reasonably expect to of your distributive share.
collect. (CONTINUED on page 6)
CE FORM 6 - Effective: January 1, 2016 PAGE 4 CE FORM 6 - Effective: January 1, 2016 PAGE 5
Incorporated by reference in Rule 34-8.002(1), F.A.C. Incorporated by reference in Rule 34-8.002(1), F.A.C.
PART E -- INTERESTS IN SPECIFIED BUSINESSES If you have or held such a position or ownership interest in
one of these types of businesses, list: the name of the business,
NOTICE
[Required by s. 112.3145, F.S.]
its address and principal business activity, and the position held Annual Full and Public Disclosure of Financial Interests is due July 1. If the annual form is not filed or postmarked
The types of businesses covered in this section include: state by September 1, an automatic fine of $25 for each day late will be imposed, up to a maximum penalty of $1,500.
and federally chartered banks; state and federal savings and with the business (if any). Also, if you own(ed) more than a 5%
Failure to file also can result in removal from public office or employment. [s. 112.3144, F.S. - applicable to officials
loan associations; cemetery companies; insurance companies; interest in the business, as described above, you must indicate
other than judges]
mortgage companies; credit unions; small loan companies; that fact and describe the nature of your interest.
alcoholic beverage licensees; pari-mutuel wagering companies; In addition, failure to make any required disclosure constitutes grounds for and may be punished by one or more
PART F -- TRAINING CERTIFICATION of the following: disqualification from being on the ballot, impeachment, removal or suspension from office or
utility companies; entities controlled by the Public Service
Commission; and entities granted a franchise to operate by [Required by s. 112.3142, F.S.] employment, demotion, reduction in salary, reprimand, or a civil penalty not exceeding $10,000. [s. 112.317, F.S.]
either a city or a county government. If you are a Constitutional or elected municipal officer whose
You are required to make this disclosure if you own or
owned (either directly or indirectly in the form of an equitable
term began before March 31 of the year for which you are filing,
you are required to complete four hours of ethics training which INSTRUCTIONS FOR COMPLETING AND FILING FORM 6
or beneficial interest) at any time during the disclosure period,
more than 5% of the total assets or capital stock of one of the
addresses Article II, Section 8 of the Florida Constitution, the
Code of Ethics for Public Officers and Employees, and the public
FULL AND PUBLIC DISCLOSURE OF FINANCIAL INTERESTS
types of business entities listed above. You also must complete records and open meetings laws of the state. You are required WHAT TO FILE WHERE TO FILE WHEN TO FILE
this part of the form for each of these types of businesses for to certify on this form that you have taken such training. File only the rst sheet (pages 1 and 2). Officeholders: Commission on Ethics, P.O. Officeholders: No later than July 1, 2016.
which you are, or were at any time during 2015, an officer, Facsimiles will not be accepted. A Drawer 15709, Tallahassee, FL 32317-
(End of Instructions.) 5709; physical address: 325 John Knox Candidates: During the qualifying period.
director, partner, proprietor, or agent (other than a resident agent candidate who has led Form 6 for 2014
solely for service of process). with the Commission, prior to qualifying, Road, Building E, Suite 200, Tallahassee,
may le a copy of that Form 6 at the time FL 32303;
of qualifying. Candidates: The officer before whom they
qualify. If a Form 6 is filed with a qualifying
officer, it need not also be filed with the
OTHER FORMS YOU MAY NEED TO FILE Commission.
IN ORDER TO COMPLY WITH THE ETHICS LAWS
In addition to filing Form 6, you may be required to file one or more of the special purpose forms listed below, depending on your
WHO MUST FILE FORM 6:
particular position, business activities, or interests. As it is your duty to obtain and file any of the special purpose forms which may be All persons holding the following positions: Governor, Lieutenant the Duval County Superintendent of Schools, and members of the
applicable to you, you should carefully read the brief description of each form to determine whether it applies. Governor, Cabinet members, members of the Legislature, State Florida Housing Finance Corporation Board, the Florida Prepaid
Attorneys, Public Defenders, Clerks of Circuit Courts, Sheriffs, College Board, and each expressway authority, transportation
Tax Collectors, Property Appraisers, Supervisors of Elections, authority (except the Jacksonville Transportation Authority), bridge
Form 6F Final Full and Public Disclosure of Financial Form 9 Quarterly Gift Disclosure: Required of elected County Commissioners, elected Superintendents of Schools, authority, or toll authority created pursuant to Chapter 348 or 343,
Interests: Required of elected constitutional officers and others constitutional officers and others who must file financial members of District School Boards, Mayor and members of F.S., or any other general law.
who must file financial disclosure using Form 6; to be filed within 60 disclosure using Form 1 or 6 (as well as State procurement the Jacksonville City Council, Judges of Compensation Claims;
days after leaving office or employment. This form is used to report employees) to report gifts worth more than $100. The form
financial interests between January 1st of the last year of office or should be filed by the end of the calendar quarter (March 31, INSTRUCTIONS FOR COMPLETING FORM 6:
employment and the last day of office or employment. [s. 112.3144, June 30, September 30, or December 31) following the calendar
F.S.] quarter in which the gift was received. [s. 112.3148, F.S.] INTRODUCTORY INFORMATION (At Top of Form): PART A NET WORTH
[Required by Art. II, s. 8(a)(i)(1), Fla. Const.]
If your name, mailing address, public agency, and position are
Form 6X Amended Full and Public Disclosure of Financial Form 3A Statement of Interest in Competitive Bid for Public Report your net worth as of December 31, 2015, or a more
already printed on the form, you do not need to provide this
Interests: To be used by elected constitutional officers and Business information unless it should be changed. To change any of current date, and list that date. This should be the same date used
others who must file financial disclosure using Form 6 or 6F to this information, write the correct information on the form, and to value your assets and liabilities. In order to determine your net
correct mistakes on previously filed form. [s. 112.3144, F.S.] Form 4A Disclosure of Business Transaction, Relationship, contact your agency's financial disclosure coordinator. You can worth, you will need to total the value of all your assets and subtract
or Interest find your coordinator on the Commission on Ethics website: the amount of all of your liabilities. Simply subtracting the liabilities
Form 2 Quarterly Client Disclosure: Required of elected reported in Part C from the assets reported in Part B will not result
www.ethics.state.fl.us.
constitutional officers, local officers, state officers, and specified Form 8A Memorandum of Voting Conflict for State Officers in an accurate net worth figure in most cases.
NAME OF AGENCY: The name of the governmental unit which
state employees to disclose the names of clients represented for To total the value of your assets, add:
you serve or served, or for which you are a candidate.
compensation by themselves, or a partner or associate before Form 8B Memorandum of Voting Conflict for County, (1) The aggregate value of household goods and personal
agencies at the same level of government as they serve. The Municipal, and Other Local Public Officers OFFICE OR POSITION HELD OR SOUGHT: The title of the effects, as reported in Part B of this form;
form should be filed by the end of the calendar quarter (March office or position you hold, are seeking, or held as of December
(2) The value of all assets worth over $1,000, as reported in
31, June 30, Sept. 30, Dec. 31) following the calendar quarter in Form 10 Annual Disclosure of Gifts from Governmental 31, 2015, even if you have since left that position. If you are a
Part B; and
which a reportable representation was made. [s. 112.3145, F.S.] Entities and Direct Support Organizations and Honorarium candidate, check the box below your name and address.
(3) The total value of any assets worth less than $1,000 that
Event Related Expenses PUBLIC RECORD: The disclosure form and everything were not reported or included in the category of "household
attached to it is a public record and is required by law to be goods and personal effects."
posted to the Commission's website. Your Social Security
To total the amount of your liabilities, add:
WHO MUST FILE FORM 6: number and bank account and credit card numbers are not
(1) The total amount of each liability you reported in Part C of
Copies of these forms are available from the Supervisor Questions about any of these forms or the ethics laws may be required and you should redact them from any documents
you file. If you are an active or former officer or employee this form, except for any amounts listed in the "joint and several
of Elections in your county; from the Commission on Ethics, addressed to the Commission on Ethics, Post Office Drawer liabilities not reported above" portion; and,
listed in Section 119.071, F.S., whose home address or other
Post Office Drawer 15709, Tallahassee, Florida 32317-5709; 15709, Tallahassee, Florida 32317-5709; physical address:
information is exempt from disclosure, the Commission will (2) The total amount of unreported liabilities (including those
physical address: 325 John Knox Road, Building E, Suite 200, 325 John Knox Road, Building E, Suite 200, Tallahassee, FL
maintain that confidentiality if you submit a written request. under $1,000, credit card and retail installment accounts, and
Tallahassee, FL 32303; telephone (850) 488-7864; and at the 32303; telephone (850) 488-7864.
taxes owed).
Commission's website: www.ethics.state.fl.us. (CONTINUED on page 4)
CE FORM 6 - Effective: January 1, 2016 PAGE 6 CE FORM 6 - Effective: January 1, 2016 PAGE 3
Incorporated by reference in Rule 34-8.002(1), F.A.C. Incorporated by reference in Rule 34-8.002(1), F.A.C.