SENATE AMENDMENT

    Bill No. SB 1534

    Amendment No.    

                            CHAMBER ACTION
              Senate                               House
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11  Senator Kurth moved the following amendment:

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13         Senate Amendment (with title amendment) 

14         On page 6, between lines 12 and 13,

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16  insert:

17         Section 9.  Refund of taxes upon destruction or damage

18  related to forest fires, hurricanes, tropical storms,

19  sinkholes, or tornadoes.--

20         (1)  If the destruction or damage of a house or other

21  residential building or structure on land occurred before May

22  1, 1999, and is related to a forest fire, hurricane, tropical

23  storm, sinkhole, or tornado, and such house or other

24  residential building or structure is not capable of being used

25  and occupied, upon application filed with the property

26  appraiser, taxes may be partially refunded in the following

27  manner:

28         (a)  Application must be filed by the owner with the

29  property appraiser before August 15, 1999, for destruction or

30  damage occurring in 1998, and before June 1, 2000, for

31  destruction or damage occurring between January 1, 1999, and

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                                                  SENATE AMENDMENT

    Bill No. SB 1534

    Amendment No.    





 1  April 30, 1999. Failure to file such application before the

 2  date specified in this paragraph constitutes a waiver of any

 3  claim for partial refund under this section.

 4         (b)  The application must identify the property

 5  destroyed or damaged and specify the date the destruction or

 6  damage occurred and the number of months of loss of use and

 7  occupancy.

 8         (c)  The application must be verified under oath under

 9  penalty of perjury.

10         (d)  Upon receipt of the application, the property

11  appraiser shall investigate the statements contained therein

12  to determine whether the applicant is entitled to a partial

13  refund under this section. If the property appraiser

14  determines that the applicant is entitled to a partial refund,

15  he or she shall issue an official written statement to the tax

16  collector which contains:

17         1.  The number of months that the building or structure

18  was not capable of use and occupancy. In calculating the

19  number of months, the property appraiser shall consider each

20  30-day period as a month. Partial periods of 15 days or less

21  shall not be considered, but partial periods of 16 days to 29

22  days shall be calculated as a 30-day period.

23         2.  The value of the building or structure before the

24  damage or destruction, as determined by the property

25  appraiser.

26         3.  Total taxes due on the building or structure as

27  reduced, based on the ratio that the number of months of loss

28  of use and occupancy bears to 12.

29         4.  The amount of refund in taxes.

30         (e)  Upon receipt of the written statement from the

31  property appraiser, the tax collector shall refund taxes on

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                                                  SENATE AMENDMENT

    Bill No. SB 1534

    Amendment No.    





 1  the property shown on the tax collection roll in the amount of

 2  refund shown by the property appraiser.

 3         (f) By September 1 the tax collector shall notify the

 4  board of county commissioners and the Department of Revenue of

 5  the total reduction in taxes for all property that received a

 6  partial refund of taxes under this section for the preceding

 7  tax year.

 8         (g)  As used in this section:

 9         1.  "Loss of use and occupancy" means that the building

10  or structure, or some self-sufficient unit within it, cannot

11  be used for the purpose for which it was constructed during a

12  period of 60 days or more.

13         2.  "House or other residential building or structure"

14  does not include amenities not essential to use and occupancy,

15  such as detached utility buildings, bulkheads, fences,

16  detached carports, swimming pools, or other similar items or

17  property.

18         (2)  This section expires October 1, 2000.

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

22  And the title is amended as follows:

23         On page 1, line 18, after the semicolon,

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25  insert:

26         providing for a partial refund of taxes levied

27         in 1998 and 1999 on residential property

28         destroyed or damaged by forest fire, hurricane,

29         tropical storm, sinkhole, or tornado; providing

30         procedures and requirements; providing for

31         retroactive application and expiration;

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