CODING: Words stricken are deletions; words underlined are additions.
SENATE AMENDMENT
Bill No. SB 134
Amendment No.
CHAMBER ACTION
Senate House
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11 Senator Horne moved the following amendment:
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13 Senate Amendment (with title amendment)
14 On page 1, delete everything after the enacting clause
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17 Section 1. Subsection (7) is added to section 194.171,
18 Florida Statutes, to read:
19 194.171 Circuit court to have original jurisdiction in
20 tax cases.--
21 (7) In any administrative or judicial action in which
22 a taxpayer challenges an ad valorem tax assessment of value,
23 the property appraiser's assessment shall be presumed correct.
24 This presumption of correctness is lost if the taxpayer shows
25 by a preponderance of the evidence that either the property
26 appraiser has failed to consider properly the criteria in s.
27 193.011 or if the property appraiser's assessment is
28 arbitrarily based on appraisal practices which are different
29 from the appraisal practices generally applied by the property
30 appraiser to comparable property within the same class and
31 within the same county. If the presumption of correctness is
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SENATE AMENDMENT
Bill No. SB 134
Amendment No.
1 lost, the taxpayer shall have the burden of proving by a
2 preponderance of the evidence that the appraiser's assessment
3 is in excess of just value. If the presumption of correctness
4 is retained, the taxpayer shall have the burden of proving by
5 clear and convincing evidence that the appraiser's assessment
6 is in excess of just value. In no case shall the taxpayer have
7 the burden of proving that the property appraiser's assessment
8 is not supported by any reasonable hypothesis of a legal
9 assessment. If the property appraiser's assessment is
10 determined to be erroneous, the Value Adjustment Board or the
11 Court can establish the assessment if there exists competent,
12 substantial evidence in the record, which cumulatively meets
13 the requirements of s. 193.011. If the record lacks competent,
14 substantial evidence meeting the just value criteria of s.
15 193.011, the matter shall be remanded to the property
16 appraiser with appropriate directions from the Value
17 Adjustment Board or the Court.
18 Section 2. This act shall take effect upon becoming a
19 law and shall first apply to assessments included in the
20 January 1, 1997 tax roll.
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24 And the title is amended as follows:
25 On page 1, delete everything before the enacting clause
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27 and insert:
28 A bill to be entitled
29 An act relating to ad valorem tax
30 administration; amending s. 194.171, F.S.;
31 providing that the property appraiser's
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SENATE AMENDMENT
Bill No. SB 134
Amendment No.
1 assessment or determination is presumed correct
2 in an administrative or judicial action in
3 which a taxpayer challenges an ad valorem tax
4 assessment of value; providing for a loss of
5 the presumption under certain conditions;
6 providing the taxpayer's burden of proof;
7 providing for the establishment of the
8 assessment if the property appraiser's
9 assessment is determined to be erroneous;
10 providing for a remand of the assessment to the
11 property appraiser under certain conditions;
12 providing an effective date.
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