House Bill 4225

    Florida House of Representatives - 1998                HB 4225

        By Representative Carlton






  1                      A bill to be entitled

  2         An act relating to the duties of property

  3         appraisers; amending s. 197.122, F.S.;

  4         specifying the time within which property

  5         appraisers may correct a material mistake of

  6         fact in an appraisal; allowing the property

  7         appraiser to directly submit a correction and

  8         refund order to the tax collector; providing an

  9         effective date.

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11  Be It Enacted by the Legislature of the State of Florida:

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13         Section 1.  Paragraph (b) of subsection (3) of section

14  197.122, Florida Statutes, is amended to read:

15         197.122  Lien of taxes; dates; application.--

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

17  mistake of fact relating to an essential condition of the

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

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

20  taxable value of that mistake of fact.

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

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

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

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

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

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

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

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

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

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

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

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CODING: Words stricken are deletions; words underlined are additions.






    Florida House of Representatives - 1998                HB 4225

    548-129A-98






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

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

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

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

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

  6  s. 197.182.

  7         Section 2.  This act shall take effect January 1 of the

  8  year in which enacted.

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11                          SENATE SUMMARY

12    Allows property appraisers to correct a material mistake
      of fact in an appraisal within 1 year, rather than within
13    60 days, after approval of the tax roll. Allows the
      property appraiser to directly submit a correction and
14    refund order to the tax collector, rather than first
      requesting approval from the Department of Revenue.
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