Bill Text: FL S0806 | 2014 | Regular Session | Introduced

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Bill Title: Value Adjustment Board Proceedings

Spectrum: Bipartisan Bill

Status: (Failed) 2014-05-02 - Died in Appropriations [S0806 Detail]

Download: Florida-2014-S0806-Introduced.html

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       Florida Senate - 2014                                     SB 806
       
       
        
       By Senator Bradley
       
       
       
       
       
       7-00913C-14                                            2014806__
    1                        A bill to be entitled                      
    2         An act relating to value adjustment board proceedings;
    3         amending s. 194.011, F.S.; requiring the clerk of the
    4         value adjustment board to have available and
    5         distribute specified forms; authorizing the owner of
    6         multiple items of tangible personal property to file a
    7         joint petition with the value adjustment board under
    8         certain circumstances; requiring the property
    9         appraiser to include the property record card in an
   10         evidence list for a value adjustment board hearing
   11         under certain circumstances; providing an effective
   12         date.
   13          
   14  Be It Enacted by the Legislature of the State of Florida:
   15  
   16         Section 1. Paragraphs (a) and (f) of subsection (3) and
   17  paragraph (b) of subsection (4) of section 194.011, Florida
   18  Statutes, are amended to read:
   19         194.011 Assessment notice; objections to assessments.—
   20         (3) A petition to the value adjustment board must be in
   21  substantially the form prescribed by the department.
   22  Notwithstanding s. 195.022, a county officer may not refuse to
   23  accept a form provided by the department for this purpose if the
   24  taxpayer chooses to use it. A petition to the value adjustment
   25  board shall describe the property by parcel number and shall be
   26  filed as follows:
   27         (a) The clerk of the value adjustment board and the
   28  property appraiser shall have available and shall distribute
   29  forms prescribed by the Department of Revenue on which the
   30  petition shall be made. Such petition shall be sworn to by the
   31  petitioner.
   32         (f) An owner of contiguous, undeveloped parcels, or an
   33  owner of multiple items of tangible personal property, may file
   34  with the value adjustment board a single joint petition if the
   35  property appraiser determines such parcels or items of tangible
   36  personal property to be are substantially similar in nature.
   37         (4)
   38         (b) No later than 7 days before the hearing, if the
   39  petitioner has provided the information required under paragraph
   40  (a), and if requested in writing by the petitioner, the property
   41  appraiser shall provide to the petitioner a list of evidence to
   42  be presented at the hearing, together with copies of all
   43  documentation to be considered by the value adjustment board and
   44  a summary of evidence to be presented by witnesses. The evidence
   45  list must contain the property appraiser’s property record card
   46  if provided by the clerk. Failure of the property appraiser to
   47  timely comply with the requirements of this paragraph shall
   48  result in a rescheduling of the hearing.
   49         Section 2. This act shall take effect July 1, 2014.