Bill Text: FL S1802 | 2011 | Regular Session | Introduced

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Bill Title: Ad Valorem Taxation

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2011-05-07 - Indefinitely postponed and withdrawn from consideration [S1802 Detail]

Download: Florida-2011-S1802-Introduced.html

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       Florida Senate - 2011                                    SB 1802
       
       
       
       By Senator Altman
       
       
       
       
       24-00732A-11                                          20111802__
    1                        A bill to be entitled                      
    2         An act relating to ad valorem taxation; amending s.
    3         193.114, F.S.; limiting the review of changes in the
    4         assessed value of real property resulting from an
    5         informal conference with the taxpayer to a review by
    6         the Department of Revenue; providing an effective
    7         date.
    8  
    9  Be It Enacted by the Legislature of the State of Florida:
   10  
   11         Section 1. Subsection (4) of section 193.114, Florida
   12  Statutes, is amended to read:
   13         193.114 Preparation of assessment rolls.—
   14         (4)(a) For every change made to the assessed or taxable
   15  value of a parcel on an assessment roll subsequent to the
   16  mailing of the notice provided for in s. 200.069, the property
   17  appraiser shall document the reason for such change in the
   18  public records of the office of the property appraiser in a
   19  manner acceptable to the executive director or the executive
   20  director’s designee. For every change made to the assessed or
   21  taxable value of a parcel on an assessment roll as the result of
   22  an informal conference under s. 194.011(2), only the department
   23  may review whether such changes are consistent with the law.
   24         (b) For every change that decreases the assessed or taxable
   25  value of a parcel on an assessment roll between the time of
   26  complete submission of the tax roll pursuant to s. 193.1142(3)
   27  and mailing of the notice provided for in s. 200.069, the
   28  property appraiser shall document the reason for such change in
   29  the public records of the office of the property appraiser in a
   30  manner acceptable to the executive director or the executive
   31  director’s designee.
   32         (c) Changes made by the value adjustment board are not
   33  subject to the requirements of this subsection.
   34         Section 2. This act shall take effect July 1, 2011.