The Florida Senate

193.114  Preparation of assessment rolls.--

(1)  Each property appraiser shall prepare the following assessment rolls:

(a)  Real property assessment roll.

(b)  Tangible personal property assessment roll. This roll shall include taxable household goods and all other taxable tangible personal property.

(2)  The department shall promulgate regulations and forms for the preparation of the real property assessment roll to reflect:

(a)  A brief description of the property for purposes of location and, effective January 1, 1996, a market area code established according to department guidelines. However, if a property appraiser uses a neighborhood code, beginning in 1994, the property appraiser shall provide the neighborhood code to the department.

(b)  The just value (using the factors set out in s. 193.011) of all property.

(c)  When property is wholly or partially exempt, a categorization of such exemption.

(d)  When property is classified so that it is assessed other than under s. 193.011, the value according to its classified use and its value as assessed under s. 193.011

(e)  The owner or fiduciary responsible for payment of taxes on the property, his or her address, and an indication of any fiduciary capacity (such as executor, administrator, trustee, etc.) as appropriate.

(f)  The millage levied on the property.

(g)  The tax, determined by multiplying the millages by the taxable value.

(3)  The department shall promulgate regulations and forms for the preparation of the tangible personal property roll to reflect:

(a)  A code reference to the tax returns showing the property.

(b)  The just value (using the factors set out in s. 193.011) of all such property subject to taxation.

(c)  When property is wholly or partially exempt, a categorization of such exemption.

(d)  The owner or fiduciary responsible for payment of taxes on the property, his or her address, and an indication of any fiduciary capacity (such as executor, administrator, trustee, etc.) as appropriate.

(e)  The millages levied on the property.

(f)  The tax, determined by multiplying the millages by the taxable value.

(4)  For every change made to the assessed or taxable value of a parcel on an assessment roll subsequent to the mailing of the notice provided for in s. 200.069, the property appraiser shall document the reason for such change in the public records of the office of the property appraiser in a manner acceptable to the executive director or the executive director's designee. For every change that decreases the assessed or taxable value of a parcel on an assessment roll between the time of complete submission of the tax roll pursuant to s. 193.1142(3) and mailing of the notice provided for in s. 200.069, the property appraiser shall document the reason for such change in the public records of the office of the property appraiser in a manner acceptable to the executive director or the executive director's designee. Changes made by the value adjustment board are not subject to the requirements of this subsection.

(5)  For proprietary purposes, including the furnishing or sale of copies of the tax roll under s. 119.07(1), the property appraiser is the custodian of the tax roll and the copies of it which are maintained by any state agency. The department or any state or local agency may use copies of the tax roll received by it for official purposes and shall permit inspection and examination thereof under s. 119.07(1), but is not required to furnish copies of the records. A social security number submitted under s. 196.011(1) is confidential and exempt from s. 24(a), Art. I of the State Constitution and the provisions of s. 119.07(1). A copy of documents containing the numbers furnished or sold by the property appraiser, except a copy furnished to the department, or a copy of documents containing social security numbers provided by the department or any state or local agency for inspection or examination by the public, must exclude those social security numbers.

History.--s. 17, ch. 70-243; ss. 10, 21, ch. 73-172; s. 21, ch. 74-234; s. 1, ch. 77-102; ss. 45, 46, ch. 77-104; s. 8, ch. 80-274; s. 4, ch. 81-308; s. 5, ch. 82-208; ss. 19, 64, 80, ch. 82-226; s. 130, ch. 91-112; s. 2, ch. 93-132; s. 1, ch. 94-130; s. 1466, ch. 95-147; s. 50, ch. 96-406; s. 7, ch. 2006-312.

Note.--Consolidation of provisions of former ss. 193.041, 193.051, 193.061, 193.071, 193.113, 193.131, 193.251, 193.261, 193.361-193.381, 193.392.