Florida Senate - 2011                                     SB 940
       
       
       
       By Senator Storms
       
       
       
       
       10-00168-11                                            2011940__
    1                        A bill to be entitled                      
    2         An act relating to taxpayer rights; amending s.
    3         192.0105, F.S.; providing a taxpayer the right to be
    4         provided all supporting documentation used in a
    5         property appraiser’s assessment, without requesting
    6         such documentation, 14 days before the value
    7         adjustment board’s hearing date; providing an
    8         effective date.
    9  
   10  Be It Enacted by the Legislature of the State of Florida:
   11  
   12         Section 1. Paragraph (j) is added to subsection (2) of
   13  section 192.0105, Florida Statutes, to read:
   14         192.0105 Taxpayer rights.—There is created a Florida
   15  Taxpayer’s Bill of Rights for property taxes and assessments to
   16  guarantee that the rights, privacy, and property of the
   17  taxpayers of this state are adequately safeguarded and protected
   18  during tax levy, assessment, collection, and enforcement
   19  processes administered under the revenue laws of this state. The
   20  Taxpayer’s Bill of Rights compiles, in one document, brief but
   21  comprehensive statements that summarize the rights and
   22  obligations of the property appraisers, tax collectors, clerks
   23  of the court, local governing boards, the Department of Revenue,
   24  and taxpayers. Additional rights afforded to payors of taxes and
   25  assessments imposed under the revenue laws of this state are
   26  provided in s. 213.015. The rights afforded taxpayers to assure
   27  that their privacy and property are safeguarded and protected
   28  during tax levy, assessment, and collection are available only
   29  insofar as they are implemented in other parts of the Florida
   30  Statutes or rules of the Department of Revenue. The rights so
   31  guaranteed to state taxpayers in the Florida Statutes and the
   32  departmental rules include:
   33         (2) THE RIGHT TO DUE PROCESS.—
   34         (j) The right to be provided all supporting documentation
   35  used in the property appraiser’s assessment, without requesting
   36  such documentation, 14 business days before the date of the
   37  hearing before the value adjustment board.
   38         Section 2. This act shall take effect July 1, 2011.