Florida Statute 200.065(2)(e)1, states that:

"In the hearings required..., the first substantive issue discussed shall be the percentage increase in millage over the rolled-back rate necessary to fund the budget, if any, and the specific purposes for which ad valorem tax revenues are being increased.  During such discussion, the governing body shall hear comments regarding the proposed increase and explain the reasons for the proposed increase over the rolled-back rate.  The general public shall be allowed to speak and to ask questions prior to adoption of any measures by the governing body.  The governing body shall adopt its tentative or final millage rate prior to adopting its tentative or final budget."