HOUSE AMENDMENT

                                                Bill No. CS/HB 231

    Amendment No. 001 (for drafter's use only)

                            CHAMBER ACTION
              Senate                               House
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 5                                           ORIGINAL STAMP BELOW

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10                                                                

11  The Committee on Finance & Taxation offered the following:

12

13         Amendment (with title amendment) 

14         On page 1, line 21

15  remove from the bill:  everything after the enacting clause

16

17  and insert in lieu thereof:

18         Section 1.  Refund of taxes upon destruction or damage

19  related to forest fires or tornadoes.--

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

21  residential building or structure on land is related to a

22  forest fire or tornado, and such house or other residential

23  building or structure is not capable of being used and

24  occupied, upon application filed with the property appraiser,

25  taxes may be partially refunded in the following manner:

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

27  property appraiser before August 15 of the year following the

28  tax year in which the destruction or damage occurred. Failure

29  to file such application before August 15 constitutes a waiver

30  of any claim for partial refund under this section.

31         (b)  The application must identify the property

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    File original & 9 copies    04/09/99
    hft0006                     01:53 pm         00231-ft  -235667




                                                   HOUSE AMENDMENT

                                                Bill No. CS/HB 231

    Amendment No. 001 (for drafter's use only)





 1  destroyed or damaged and specify the date the destruction or

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

 3  occupancy.

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

 5  penalty of perjury.

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

 7  appraiser shall investigate the statements contained therein

 8  to determine whether the applicant is entitled to a partial

 9  refund under this section. If the property appraiser

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

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

12  collector which contains:

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

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

15  number of months, the property appraiser shall consider each

16  30-day period as a month. Partial periods of 15 days or less

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

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

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

20  damage or destruction, as determined by the property

21  appraiser.

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

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

24  of use and occupancy bears to 12.

25         4.  The amount of refund in taxes.

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

27  property appraiser, the tax collector shall refund taxes on

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

29  refund shown by the property appraiser.

30         (f) By September 1, 1999, the tax collector shall

31  notify the board of county commissioners and the Department of

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    File original & 9 copies    04/09/99
    hft0006                     01:53 pm         00231-ft  -235667




                                                   HOUSE AMENDMENT

                                                Bill No. CS/HB 231

    Amendment No. 001 (for drafter's use only)





 1  Revenue of the total reduction in taxes for all property that

 2  received a partial refund of taxes under this section.

 3         (g)  As used in this section:

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

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

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

 7  period of 60 days or more.

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

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

10  such as detached utility buildings, bulkheads, fences,

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

12  property.

13         (2)  This section expires October 1, 1999.

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

15  law, shall apply retroactively to January 1, 1998, and shall

16  apply only to ad valorem taxes levied in 1998.

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

20  And the title is amended as follows:

21         On page 1, lines 2-17

22  remove from the title of the bill:  all of said lines

23

24  and insert in lieu thereof:

25         An act relating to ad valorem taxation;

26         providing for a partial refund of taxes levied

27         in 1998 on residential property destroyed or

28         damaged by forest fire; providing procedures

29         and requirements; providing for retroactive

30         application and expiration; providing an

31         effective date.

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    File original & 9 copies    04/09/99
    hft0006                     01:53 pm         00231-ft  -235667