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

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