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House Bill 0445e1




                                           HB 445, First Engrossed



  1                      A bill to be entitled

  2         An act relating to ad valorem tax

  3         administration; creating s. 194.301, 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 ad valorem tax

  8         assessment of value; providing for a loss of

  9         the presumption under certain conditions;

10         providing the taxpayer's burden of proof;

11         providing for the establishment of the

12         assessment if the property appraiser's

13         assessment is determined to be erroneous;

14         providing for a remand of the assessment to the

15         property appraiser under certain conditions;

16         providing an effective date.

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

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20         Section 1.  Part III of chapter 194, Florida Statutes,

21  consisting of section 194.301, Florida Statutes, is created to

22  read:

23                             PART III

24         194.301  Presumption of correctness.--In any

25  administrative or judicial action in which a taxpayer

26  challenges an ad valorem tax assessment of value, the property

27  appraiser's assessment shall be presumed correct. This

28  presumption of correctness is lost if the taxpayer shows by a

29  preponderance of the evidence that either the property

30  appraiser has failed to consider properly the criteria in s.

31  193.011 or if the property appraiser's assessment is


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






                                           HB 445, First Engrossed



  1  arbitrarily based on appraisal practices which are different

  2  from the appraisal practices generally applied by the property

  3  appraiser to comparable property within the same class and

  4  within the same county. If the presumption of correctness is

  5  lost, the taxpayer shall have the burden of proving by a

  6  preponderance of the evidence that the appraiser's assessment

  7  is in excess of just value. If the presumption of correctness

  8  is retained, the taxpayer shall have the burden of proving by

  9  clear and convincing evidence that the appraiser's assessment

10  is in excess of just value. In no case shall the taxpayer have

11  the burden of proving that the property appraiser's assessment

12  is not supported by any reasonable hypothesis of a legal

13  assessment. If the property appraiser's assessment is

14  determined to be erroneous, the Value Adjustment Board or the

15  court can establish the assessment if there exists competent,

16  substantial evidence in the record, which cumulatively meets

17  the requirements of s. 193.011. If the record lacks competent,

18  substantial evidence meeting the just value criteria of s.

19  193.011, the matter shall be remanded to the property

20  appraiser with appropriate directions from the Value

21  Adjustment Board or the court.

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

23  law and shall first apply to assessments included in the

24  January 1, 1997 tax roll.

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