CODING: Words stricken are deletions; words underlined are additions.
House Bill 0445




    Florida House of Representatives - 1997                 HB 445

        By Representatives Starks, Lippman, Bainter, Lynn, Fasano,
    Littlefield, Wise, Fuller, Miller, Stabins, Rodriguez-Chomat,
    Bradley, Spratt, Valdes, K. Pruitt, Merchant, Posey, Futch,
    Thrasher, Culp, Argenziano, Jones, Albright, Putnam, Dockery,
    (Additional Sponsors on Last Printed Page)


  1                      A bill to be entitled

  2         An act relating to ad valorem tax

  3         administration; amending s. 194.171, F.S.;

  4         providing that the property appraiser's

  5         assessment or determination is presumed correct

  6         in an administrative or judicial action in

  7         which a taxpayer challenges an assessment or a

  8         denial of an exemption or classified status;

  9         defining the taxpayer's burden of proof;

10         providing an effective date.

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

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14         Section 1.  Subsection (7) is added to section 194.171,

15  Florida Statutes, to read:

16         194.171  Circuit court to have original jurisdiction in

17  tax cases.--

18         (7)  In any administrative or judicial action in which

19  a taxpayer challenges an ad valorem tax assessment, the denial

20  of an exemption, or the denial of classified status, the

21  property appraiser's assessment or determination shall be

22  presumed correct if the property appraiser has complied with

23  the requirements of law and followed recognized professional

24  standards of appraisal practice.  The taxpayer shall have the

25  burden of overcoming the presumption by a preponderance of the

26  evidence, but shall not have the burden of presenting proof

27  which excludes every reasonable hypothesis of a legal

28  assessment.

29         Section 2.  This act shall take effect upon becoming a

30  law, and shall apply to actions pending as of the effective

31  date of this act in which final judgment has not been entered.

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






    Florida House of Representatives - 1997                 HB 445

    204-150A-97






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  2                          HOUSE SUMMARY

  3
      Provides that the property appraiser's assessment or
  4    determination is presumed correct in an administrative or
      judicial action in which a taxpayer challenges an ad
  5    valorem tax assessment or a denial of an exemption or
      classified status.  Defines the taxpayer's burden of
  6    proof.

  7

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10                       ADDITIONAL SPONSORS

11  Feeney, Dawson-White, Ogles, Barreiro, Jacobs, Hafner, Greene,
    Byrd, Villalobos, Cosgrove, Bitner, Effman, Sanderson, Arnall,
12  Burroughs, Meek, Flanagan, Morse, Ziebarth, Sembler, Sublette,
    Bullard, Maygarden, Melvin, Logan, Smith, Diaz de la Portilla,
13  Morroni, Dennis, Edwards, Rayson, Ball, Kelly, Healey, King,
    Clemons, Harrington, Andrews, Crist, Crow, Trovillion, Warner,
14  Lacasa, Casey, Roberts-Burke and Eggelletion

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