SENATE AMENDMENT

    Bill No. CS/HB 1373

    Amendment No. 6

                            CHAMBER ACTION
              Senate                               House
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11  The Committee on Community Affairs recommended the following

12  amendment:

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14         Senate Amendment (with title amendment) 

15         On page 5, lines 12-13, delete those lines

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17  and insert:

18         Section 6.  Effective January 1, 1999, paragraph (b) of

19  subsection (3) of section 197.122, Florida Statutes, is

20  amended to read:

21         197.122  Lien of taxes; dates; application.--

22         (3)  A property appraiser may also correct a material

23  mistake of fact relating to an essential condition of the

24  subject property to reduce an assessment if to do so requires

25  only the exercise of judgment as to the effect on assessed or

26  taxable value of that mistake of fact.

27         (b)  The material mistake of fact may be corrected by

28  the property appraiser, in like manner as provided by law for

29  performing the act in the first place only within 1 year after

30  the approval of the tax roll pursuant to s. 193.1142 60 days

31  after the property appraiser's certification of the tax roll

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                                                  SENATE AMENDMENT

    Bill No. CS/HB 1373

    Amendment No. 6





 1  pursuant to s. 193.122(2), and, when so corrected, the act

 2  becomes valid ab initio and in no way affects any process by

 3  law for the enforcement of the collection of any tax. If such

 4  a correction results in a refund of taxes paid on the basis of

 5  an erroneous assessment contained on the current year's tax

 6  roll for years beginning January 1, 1999, or later, the

 7  property appraiser, at his or her option, may request that the

 8  department pass upon the refund request pursuant to s. 197.182

 9  or may submit the correction and refund order directly to the

10  tax collector for action. Corrections to tax rolls for prior

11  years which would result in refunds must be made pursuant to

12  s. 197.182.

13         Section 7.  Except as otherwise expressly provided in

14  this act, this act shall take effect October 1, 1998.

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17  ================ T I T L E   A M E N D M E N T ===============

18  And the title is amended as follows:

19         On page 1, line 31, delete that line

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21  and insert:

22         development tax; amending s. 197.122, F.S.;

23         specifying the time within which property

24         appraisers may correct a material mistake of

25         fact in an appraisal; allowing the property

26         appraiser to directly submit a correction and

27         refund order to the tax collector; providing

28         effective dates.

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