Florida Senate - 2014                          SENATOR AMENDMENT
       Bill No. HB 5601
                              LEGISLATIVE ACTION                        
                    Senate             .             House              

       Senator Garcia moved the following:
    1         Senate Amendment to Amendment (965938) (with title
    2  amendment)
    4         Between lines 4 and 5
    5  insert:
    6         Section 1. Paragraphs (a), (f), and (g) of subsection (3)
    7  and paragraph (b) of subsection (4) of section 194.011, Florida
    8  Statutes, are amended to read:
    9         194.011 Assessment notice; objections to assessments.—
   10         (3) A petition to the value adjustment board must be in
   11  substantially the form prescribed by the department.
   12  Notwithstanding s. 195.022, a county officer may not refuse to
   13  accept a form provided by the department for this purpose if the
   14  taxpayer chooses to use it. A petition to the value adjustment
   15  board for a taxpayer represented by an attorney or agent must be
   16  accompanied by the taxpayer’s written authorization for such
   17  representation if the petition is not otherwise signed by the
   18  taxpayer. A petition to the value adjustment board shall
   19  describe the property by parcel number and shall be filed as
   20  follows:
   21         (a) The clerk of the value adjustment board and the
   22  property appraiser shall have available and shall distribute
   23  forms prescribed by the Department of Revenue on which the
   24  petition shall be made. Such petition shall be sworn to by the
   25  petitioner.
   26         (b) The completed petition shall be filed with the clerk of
   27  the value adjustment board of the county, who shall acknowledge
   28  receipt thereof and promptly furnish a copy thereof to the
   29  property appraiser.
   30         (c) The petition shall state the approximate time
   31  anticipated by the taxpayer to present and argue his or her
   32  petition before the board.
   33         (d) The petition may be filed, as to valuation issues, at
   34  any time during the taxable year on or before the 25th day
   35  following the mailing of notice by the property appraiser as
   36  provided in subsection (1). With respect to an issue involving
   37  the denial of an exemption, an agricultural or high-water
   38  recharge classification application, an application for
   39  classification as historic property used for commercial or
   40  certain nonprofit purposes, or a deferral, the petition must be
   41  filed at any time during the taxable year on or before the 30th
   42  day following the mailing of the notice by the property
   43  appraiser under s. 193.461, s. 193.503, s. 193.625, s. 196.173,
   44  or s. 196.193 or notice by the tax collector under s. 197.2425.
   45         (e) A condominium association, cooperative association, or
   46  any homeowners’ association as defined in s. 723.075, with
   47  approval of its board of administration or directors, may file
   48  with the value adjustment board a single joint petition on
   49  behalf of any association members who own parcels of property
   50  which the property appraiser determines are substantially
   51  similar with respect to location, proximity to amenities, number
   52  of rooms, living area, and condition. The condominium
   53  association, cooperative association, or homeowners’ association
   54  as defined in s. 723.075 shall provide the unit owners with
   55  notice of its intent to petition the value adjustment board and
   56  shall provide at least 20 days for a unit owner to elect, in
   57  writing, that his or her unit not be included in the petition.
   58         (f) An owner of contiguous, undeveloped parcels, or an
   59  owner of multiple items of tangible personal property, may file
   60  with the value adjustment board a single joint petition if the
   61  property appraiser determines such parcels or items of tangible
   62  personal property to be are substantially similar in nature.
   63         (g) An the individual, agent, or legal entity may become
   64  that signs the petition becomes an agent of the taxpayer for the
   65  purpose of serving process to obtain personal jurisdiction over
   66  the taxpayer for all the entire value adjustment board
   67  proceedings, including any appeals of a board decision by the
   68  property appraiser pursuant to s. 194.036, if the taxpayer
   69  provides written authorization to the individual, agent, or
   70  legal entity.
   71         (4)
   72         (b) No later than 7 days before the hearing, if the
   73  petitioner has provided the information required under paragraph
   74  (a), and if requested in writing by the petitioner, the property
   75  appraiser shall provide to the petitioner a list of evidence to
   76  be presented at the hearing, together with copies of all
   77  documentation to be considered by the value adjustment board and
   78  a summary of evidence to be presented by witnesses. The evidence
   79  list must contain the property appraiser’s property record card
   80  if provided by the clerk. Failure of the property appraiser to
   81  timely comply with the requirements of this paragraph shall
   82  result in a rescheduling of the hearing.
   83         Section 2. Subsection (2) of section 194.032, Florida
   84  Statutes, is amended to read:
   85         194.032 Hearing purposes; timetable.—
   86         (2)(a) The clerk of the governing body of the county shall
   87  prepare a schedule of appearances before the board based on
   88  petitions timely filed with him or her. The clerk shall notify
   89  each petitioner of the scheduled time of his or her appearance
   90  at least 25 calendar days before the day of the scheduled
   91  appearance. The notice must indicate whether the petition has
   92  been scheduled to be heard at a particular time or during a
   93  block of time. If the petition has been scheduled to be heard
   94  within a block of time, the beginning and ending of that block
   95  of time must be indicated on the notice; however, as provided in
   96  paragraph (b), a petitioner may not be required to wait for more
   97  than a reasonable time, not to exceed 2 hours, after the
   98  beginning of the block of time. If the petitioner checked the
   99  appropriate box on the petition form to request a copy of the
  100  property record card containing relevant information used in
  101  computing the current assessment, the property appraiser must
  102  provide the copy to the petitioner upon receipt of the petition
  103  from the clerk regardless of whether the petitioner initiates
  104  evidence exchange, unless the property record card is available
  105  online from the property appraiser.
  106         (b) Upon receipt of the notice indicating the scheduled
  107  time of his or her hearing, the petitioner may reschedule the
  108  hearing a single time with or without cause by submitting to the
  109  clerk a written request to the clerk to reschedule, at least 5
  110  calendar days before the day of the originally scheduled
  111  hearing. A second request by the petitioner to reschedule the
  112  hearing may not be granted absent a showing of good cause. Such
  113  a request shall be submitted to the clerk and shall include
  114  evidence supporting the good cause. The clerk shall forward the
  115  request to the board or the board’s designee, which may be the
  116  clerk, private counsel to the board, or a special magistrate. If
  117  the board or the board’s designee determines that good cause
  118  does not exist to reschedule the hearing, the request shall be
  119  denied and the board may proceed with the hearing as scheduled.
  120  If the board or the board’s designee determines that good cause
  121  exists to reschedule the hearing, the request shall be granted.
  122  In no event shall a hearing be rescheduled more than twice at
  123  the request of the petitioner.
  124         (c)(b) A petitioner may not be required to wait for more
  125  than a reasonable time, not to exceed 2 hours, after the
  126  scheduled time for the hearing to commence. If the hearing is
  127  not commenced within 2 hours after the scheduled time that time,
  128  the petitioner may inform the clerk chairperson of the meeting
  129  that he or she intends to leave. If the petitioner leaves, the
  130  clerk shall reschedule the hearing, and the rescheduling is not
  131  considered to be a request to reschedule as provided in
  132  paragraph (b) (a).
  133         (d)(c) Failure on three occasions with respect to any
  134  single tax year to convene at the scheduled time of meetings of
  135  the board is grounds for removal from office by the Governor for
  136  neglect of duties.
  139  ================= T I T L E  A M E N D M E N T ================
  140  And the title is amended as follows:
  141         Between lines 1378 and 1379
  142  insert:
  143         194.011, F.S.; requiring a petition to a value
  144         adjustment board for a taxpayer represented by an
  145         attorney or agent to be accompanied by the taxpayer’s
  146         written authorization for such representation under
  147         certain circumstances; requiring the clerk of the
  148         value adjustment board to have available and
  149         distribute specified forms; authorizing the owner of
  150         multiple items of tangible personal property to file a
  151         joint petition with the value adjustment board under
  152         certain circumstances; requiring the property
  153         appraiser to include the property record card in an
  154         evidence list for a value adjustment board hearing
  155         under certain circumstances; authorizing an
  156         individual, agent, or legal entity that obtains
  157         written authorization to become an agent of the
  158         taxpayer for the purpose of obtaining personal
  159         jurisdiction over the taxpayer for value adjustment
  160         board proceedings; amending s. 194.032, F.S.; revising
  161         the procedure and requirements for a petitioner to
  162         reschedule a hearing; amending s.