House Bill 1885e2

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                                      CS/HB 1885, Second Engrossed



  1                      A bill to be entitled

  2         An act relating to property rights; amending s.

  3         497.345, F.S.; relating to county or

  4         municipality action regarding abandoned

  5         cemeteries; amending s. 197.182, F.S.;

  6         providing that amounts paid by a taxpayer in

  7         error because of an error in the tax notice

  8         must be refunded by the tax collector or

  9         applied to taxes actually due; amending s.

10         196.1975, F.S., which provides exemptions for

11         nonprofit homes for the aged; specifying that

12         the exemption applicable to such homes whose

13         residents meet certain income limitations

14         applies to individual units or apartments of

15         such homes; providing for application of a

16         residency affidavit requirement to applicants

17         for such exemption; revising language with

18         respect to qualification for the alternative

19         exemption provided by said section for those

20         portions of a home which do not meet the income

21         limitations; providing that s. 196.195, F.S.,

22         which provides requirements and criteria for

23         determining the profit or nonprofit status of

24         an applicant for exemption, and s. 196.196,

25         F.S., which provides criteria for determining

26         whether property is entitled to a charitable,

27         religious, scientific, or literary exemption,

28         do not apply to said section; creating s.

29         196.2002, F.S.; exempting certain not for

30         profit water and wastewater systems from ad

31         valorem taxation; creating s. 192.0105, F.S.;


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                                      CS/HB 1885, Second Engrossed



  1         creating the Florida Taxpayer's Bill of Rights

  2         for property taxes and assessments, which

  3         compiles taxpayer rights as found in the

  4         Florida Statutes and rules of the Department of

  5         Revenue, including the right to know, the right

  6         to due process, the right to redress, and the

  7         right to confidentiality; providing an

  8         effective date.

  9

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

11

12         Section 1.  Section 497.345, Florida Statutes, is

13  amended to read:

14         (4)  A county or municipality, or any other party, may

15  not take action to maintain a cemetery which has been

16  abandoned for at least 20 years and which is located within a

17  county with a population of less than 250,000 based on the

18  1990 decennial census, and which is situated within a

19  residential neighborhood on private property which is no

20  larger than 3.5 acres in size, the owner having obtained legal

21  title to the property no later than January 1, 1998, without

22  the express permission of the private property owner, other

23  than to continue basic maintenance of existing cemetery sites.

24  No privately solicited funds or funds authorized for public

25  expenditure pursuant to subsection (1) may be used on such

26  property without the express permission of the private

27  property owner.

28         Section 2.  Paragraphs (a) and (b) of subsection (1)

29  and subsection (3) of section 197.182, Florida Statutes, are

30  amended to read:

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                                      CS/HB 1885, Second Engrossed



  1         197.182  Department of Revenue to pass upon and order

  2  refunds.--

  3         (1)(a)  Except as provided in paragraph (b), the

  4  department shall pass upon and order refunds when payment of

  5  taxes assessed on the county tax rolls has been made

  6  voluntarily or involuntarily under any of the following

  7  circumstances:

  8         1.  When an overpayment has been made.

  9         2.  When a payment has been made when no tax was due.

10         3.  When a bona fide controversy exists between the tax

11  collector and the taxpayer as to the liability of the taxpayer

12  for the payment of the tax claimed to be due, the taxpayer

13  pays the amount claimed by the tax collector to be due, and it

14  is finally adjudged by a court of competent jurisdiction that

15  the taxpayer was not liable for the payment of the tax or any

16  part thereof.

17         4.  When a payment has been made in error by a taxpayer

18  to the tax collector, if, within 24 months of the date of the

19  erroneous payment and prior to any transfer of the assessed

20  property to a third party for consideration, the party seeking

21  a refund makes demand for reimbursement of the erroneous

22  payment upon the owner of the property on which the taxes were

23  erroneously paid and reimbursement of the erroneous payment is

24  not received within 45 days after such demand.  The demand for

25  reimbursement shall be sent by certified mail, return receipt

26  requested, and a copy thereof shall be sent to the tax

27  collector. If the payment was made in error by the taxpayer

28  because of an error in the tax notice sent to the taxpayer,

29  refund must be made as provided in paragraph (b)2.

30

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                                      CS/HB 1885, Second Engrossed



  1         5.  When any payment has been made for tax certificates

  2  that are subsequently corrected or are subsequently determined

  3  to be void under s. 197.443.

  4         (b)1.  Those refunds that have been ordered by a court

  5  and those refunds that do not result from changes made in the

  6  assessed value on a tax roll certified to the tax collector

  7  shall be made directly by the tax collector without order from

  8  the department and shall be made from undistributed funds

  9  without approval of the various taxing authorities.

10  Overpayments in the amount of $5 or less may be retained by

11  the tax collector unless a written claim for a refund is

12  received from the taxpayer. Overpayments over $5 resulting

13  from taxpayer error, if determined within the 4-year period of

14  limitation, are to be automatically refunded to the taxpayer.

15  Such refunds do not require approval from the department.

16         2.  When a payment has been made in error by a taxpayer

17  to the tax collector because of an error in the tax notice

18  sent to the taxpayer, refund must be made directly by the tax

19  collector and does not require approval from the department.

20  At the request of the taxpayer, the amount paid in error may

21  be applied by the tax collector to the taxes for which the

22  taxpayer is actually liable.

23         (3)  A refund ordered by the department pursuant to

24  this section shall be made by the tax collector in one

25  aggregate amount composed of all the pro rata shares of the

26  several taxing authorities concerned, except that a partial

27  refund is allowed when one or more of the taxing authorities

28  concerned do not have funds currently available to pay their

29  pro rata shares of the refund and this would cause an

30  unreasonable delay in the total refund.  A statement by the

31  tax collector explaining the refund shall accompany the refund


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                                      CS/HB 1885, Second Engrossed



  1  payment. When taxes become delinquent as a result of a refund

  2  pursuant to subparagraph (1)(a)4. or subparagraph (1)(b)2.,

  3  the tax collector shall notify the property owner that the

  4  taxes have become delinquent and that a tax certificate will

  5  be sold if the taxes are not paid within 30 days after the

  6  date of delinquency.

  7         Section 3.  Section 196.1975, Florida Statutes, is

  8  amended to read:

  9         196.1975  Exemption for property used by nonprofit

10  homes for the aged.--Nonprofit homes for the aged are exempt

11  to the extent that they meet the following criteria:

12         (1)  The applicant must be a corporation not for profit

13  pursuant to the provisions of chapter 617 or a Florida limited

14  partnership, the sole general partner of which is a

15  corporation not for profit, pursuant to the provisions of

16  chapter 617 and the corporation not for profit must have been

17  exempt as of January 1 of the year for which exemption from ad

18  valorem property taxes is requested from federal income

19  taxation by having qualified as an exempt charitable

20  organization under the provisions of s. 501(c)(3) of the

21  Internal Revenue Code of 1954 or of the corresponding section

22  of a subsequently enacted federal revenue act.

23         (2)  A facility will not qualify as a "home for the

24  aged" unless at least 75 percent of the occupants are over the

25  age of 62 years or totally and permanently disabled.  For

26  homes for the aged which are exempt from paying income taxes

27  to the United States as specified in subsection (1), licensing

28  by the Agency for Health Care Administration is required for

29  ad valorem tax exemption hereunder only if the home:

30         (a)  Furnishes medical facilities or nursing services

31  to its residents, or


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                                      CS/HB 1885, Second Engrossed



  1         (b)  Qualifies as an assisted living facility under

  2  part III of chapter 400.

  3         (3)  Those portions of the home for the aged which are

  4  devoted exclusively to the conduct of religious services or

  5  the rendering of nursing or medical services are exempt from

  6  ad valorem taxation.

  7         (4)(a)  After removing the assessed value exempted in

  8  subsection (3), units or apartments in homes for the aged

  9  shall be exempt only to the extent that residency in the

10  existing unit or apartment of the applicant home is reserved

11  for or restricted to or occupied by persons who have resided

12  in the applicant home and in good faith made this state their

13  permanent residence as of January 1 of the year in which

14  exemption is claimed and who also meet the requirements set

15  forth in one of the following subparagraphs:

16         1.  Persons who have gross incomes of not more than

17  $7,200 per year and who are 62 years of age or older.

18         2.  Couples, one of whom must be 62 years of age or

19  older, having a combined gross income of not more than $8,000

20  per year, or the surviving spouse thereof, who lived with the

21  deceased at the time of the deceased's death in a home for the

22  aged.

23         3.  Persons who are totally and permanently disabled

24  and who have gross incomes of not more than $7,200 per year.

25         4.  Couples, one or both of whom are totally and

26  permanently disabled, having a combined gross income of not

27  more than $8,000 per year, or the surviving spouse thereof,

28  who lived with the deceased at the time of the deceased's

29  death in a home for the aged.

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                                      CS/HB 1885, Second Engrossed



  1  However, the income limitations do not apply to totally and

  2  permanently disabled veterans, provided they meet the

  3  requirements of s. 196.081.

  4         (b)  The maximum income limitations permitted in this

  5  subsection shall be adjusted, effective January 1, 1977, and

  6  on each succeeding year, by the percentage change in the

  7  average cost-of-living index in the period January 1 through

  8  December 31 of the immediate prior year compared with the same

  9  period for the year prior to that.  The index is the average

10  of the monthly consumer price index figures for the stated

11  12-month period, relative to the United States as a whole,

12  issued by the United States Department of Labor.

13         (5)  Nonprofit housing projects which are financed by a

14  mortgage loan made or insured by the United States Department

15  of Housing and Urban Development under s. 202, s. 202 with a

16  s. 8 subsidy, s. 221(d)(3) or (4), or s. 236 of the National

17  Housing Act, as amended, and which are subject to the income

18  limitations established by that department shall be exempt

19  from ad valorem taxation.

20         (6)  For the purposes of this section, gross income

21  includes social security benefits payable to the person or

22  couple or assigned to an organization designated specifically

23  for the support or benefit of that person or couple.

24         (7)  It is hereby declared to be the intent of the

25  Legislature that subsection (3) implements the ad valorem tax

26  exemption authorized in the third sentence of s. 3(a), Art.

27  VII, State Constitution, and the remaining subsections

28  implement s. 6(e), Art. VII, State Constitution, for purposes

29  of granting such exemption to homes for the aged.

30         (8)  Physical occupancy on January 1 is not required in

31  those instances in which a home restricts occupancy to persons


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                                      CS/HB 1885, Second Engrossed



  1  meeting the income requirements specified in this section.

  2  Those portions of a such property failing to meet those

  3  requirements shall qualify for an alternative exemption as

  4  provided in subsection (9). In a home in which at least 25

  5  percent of the units or apartments of the home are restricted

  6  to or occupied by persons meeting the income requirements

  7  specified in this section, the common areas of that home are

  8  exempt from taxation.

  9         (9)(a)  Each unit or apartment of a home for the aged

10  not exempted in subsection (3) or subsection (4), which is

11  operated by a not for profit corporation and is owned by such

12  corporation or leased by such corporation from a health

13  facilities authority pursuant to part III of chapter 154 or an

14  industrial development authority pursuant to part III of

15  chapter 159, and which property is used by such home for the

16  aged for the purposes for which it was organized, is exempt

17  from all ad valorem taxation, except for assessments for

18  special benefits, to the extent of $25,000 of assessed

19  valuation of such property for each apartment or unit:

20         1.  Which is used by such home for the aged for the

21  purposes for which it was organized; and

22         2.  Which is occupied, on January 1 of the year in

23  which exemption from ad valorem property taxation is

24  requested, by a person who resides therein and in good faith

25  makes the same his or her permanent home.

26         (b)  Each corporation home applying for an exemption

27  under paragraph (a) of this subsection or paragraph (4)(a)

28  must file with the annual application for exemption an

29  affidavit from each person who occupies a unit or apartment

30  for which an exemption under either of those paragraphs that

31  paragraph is claimed stating that the person resides therein


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                                      CS/HB 1885, Second Engrossed



  1  and in good faith makes that unit or apartment his or her

  2  permanent residence.

  3         (10)  Homes for the aged, or life care communities,

  4  however designated, which are financed through the sale of

  5  health facilities authority bonds or bonds of any other public

  6  entity, whether on a sale-leaseback basis, a sale-repurchase

  7  basis, or other financing arrangement, or which are financed

  8  without public-entity bonds, are exempt from ad valorem

  9  taxation only in accordance with the provisions of this

10  section.

11         (11)  Any portion of such property used for nonexempt

12  purposes may be valued and placed upon the tax rolls

13  separately from any portion entitled to exemption pursuant to

14  this chapter.

15         (12)  When it becomes necessary for the property

16  appraiser to determine the value of a unit, he or she shall

17  include in such valuation the proportionate share of the

18  common areas, including the land, fairly attributable to such

19  unit, based upon the value of such unit in relation to all

20  other units in the home, unless the common areas are otherwise

21  exempted by subsection (8).

22         (13)  Sections 196.195 and 196.196 do not apply to this

23  section.

24         Section 4.    Section 196.2002, Florida Statutes, is

25  created to read:

26         196.2002  Exemption for 501(c)(12) Not-for-Profit Water

27  and Wastewater Systems--

28         Property of any not-for-profit water and wastewater

29  corporation which holds a current exemption from federal

30  income tax under section 501(c)(12) of the Internal Revenue

31  Code, as amended, shall be exempt from ad valorem taxation if


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                                      CS/HB 1885, Second Engrossed



  1  the sole or primary function of the corporation is to

  2  construct, maintain or operate a water and/or wastewater

  3  system in this state.

  4         Section 5.  Section 192.0105, Florida Statutes, is

  5  created to read:

  6         192.0105  Taxpayer rights.--There is created a Florida

  7  Taxpayer's Bill of Rights for property taxes and assessments

  8  to guarantee that the rights, privacy, and property of the

  9  taxpayers of this state are adequately safeguarded and

10  protected during tax levy, assessment, collection, and

11  enforcement processes administered under the revenue laws of

12  this state. The Taxpayer's Bill of Rights compiles, in one

13  document, brief but comprehensive statements that summarize

14  the rights and obligations of the property appraisers, tax

15  collectors, clerks of the court, local governing boards,

16  Department of Revenue, and taxpayers. The rights afforded

17  taxpayers to assure that their privacy and property are

18  safeguarded and protected during tax levy, assessment, and

19  collection are available only insofar as they are implemented

20  in other parts of the Florida Statutes or rules of the

21  Department of Revenue. The rights so guaranteed to state

22  taxpayers in the Florida Statutes and the departmental rules

23  include:

24         (1)  THE RIGHT TO KNOW.--

25         (a)  The right to be mailed notice of proposed property

26  taxes and proposed or adopted non-ad valorem assessments (see

27  ss. 194.011(1), 200.065(2)(b) and (d) and (13)(a), and

28  200.069). The notice must also inform the taxpayer that the

29  final tax bill may contain additional non-ad valorem

30  assessments (see s. 200.069(12)).

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                                      CS/HB 1885, Second Engrossed



  1         (b)  The right to notification of a public hearing on

  2  each taxing authority's tentative budget and proposed millage

  3  rate and advertisement of a public hearing to finalize the

  4  budget and adopt a millage rate (see s. 200.065(2)(c) and

  5  (d)).

  6         (c)  The right to advertised notice of the amount by

  7  which the tentatively adopted millage rate results in taxes

  8  that exceed the previous year's taxes (see s. 200.065(2)(d)

  9  and (3)). The right to notification by first-class mail of a

10  comparison of the amount of the taxes to be levied from the

11  proposed millage rate under the tentative budget change,

12  compared to the previous year's taxes, and also compared to

13  the taxes that would be levied if no budget change is made

14  (see ss. 200.065(2)(b) and 200.069(2), (3), (4), and (9)).

15         (d)  The right that the adopted millage rate will not

16  exceed the tentatively adopted millage rate. If the tentative

17  rate exceeds the proposed rate, each taxpayer shall be mailed

18  notice comparing his or her taxes under the tentatively

19  adopted millage rate to the taxes under the previously

20  proposed rate, before a hearing to finalize the budget and

21  adopt millage (see s. 200.065(2)(d)).

22         (e)  The right to be sent notice by first-class mail of

23  a non-ad valorem assessment hearing at least 20 days before

24  the hearing with pertinent information, including the total

25  amount to be levied against each parcel. All affected property

26  owners have the right to appear at the hearing and to file

27  written objections with the local governing board (see s.

28  197.3632(4)(b) and (c) and (10)(b)2.b.).

29         (f)  The right of an exemption recipient to be sent a

30  renewal application for that exemption, the right to a receipt

31  for homestead exemption claim when filed, and the right to


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                                      CS/HB 1885, Second Engrossed



  1  notice of denial of the exemption (see ss. 196.011(6),

  2  196.131(1), 196.151, and 196.193(1)(c) and (5)).

  3         (g)  The right, on property determined not to have been

  4  entitled to homestead exemption in a prior year, to notice of

  5  intent from the property appraiser to record notice of tax

  6  lien and the right to pay tax, penalty, and interest before a

  7  tax lien is recorded for any prior year (see s.

  8  196.161(1)(b)).

  9         (h)  The right to be informed during the tax collection

10  process, including: notice of tax due; notice of back taxes;

11  notice of late taxes and assessments and consequences of

12  nonpayment; opportunity to pay estimated taxes and non-ad

13  valorem assessments when the tax roll will not be certified in

14  time; notice when interest begins to accrue on delinquent

15  provisional taxes; notice of the right to prepay estimated

16  taxes by installment; a statement of the taxpayer's estimated

17  tax liability for use in making installment payments; and

18  notice of right to defer taxes and non-ad valorem assessments

19  on homestead property (see ss. 197.322(3), 197.3635, 197.343,

20  197.363(2)(c), 197.222(3) and (5), 197.2301(3),

21  197.3632(8)(a), 193.1145(10)(a), and 197.254(1)).

22         (i)  The right to an advertisement in a newspaper

23  listing names of taxpayers who are delinquent in paying

24  tangible personal property taxes, with amounts due, and giving

25  notice that interest is accruing at 18 percent and that,

26  unless taxes are paid, warrants will be issued, prior to

27  petition made with the circuit court for an order to seize and

28  sell property (see s. 197.402(2)).

29         (j)  The right to be mailed notice when a petition has

30  been filed with the court for an order to seize and sell

31  property and the right to be mailed notice, and to be served


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                                      CS/HB 1885, Second Engrossed



  1  notice by the sheriff, before the date of sale, that

  2  application for tax deed has been made and property will be

  3  sold unless back taxes are paid (see ss. 197.413(5),

  4  197.502(4)(a), and 197.522(1)(a) and (2)).

  5         (2)  THE RIGHT TO DUE PROCESS.--

  6         (a)  The right to an informal conference with the

  7  property appraiser to present facts the taxpayer considers to

  8  support changing the assessment and to have the property

  9  appraiser present facts supportive of the assessment upon

10  proper request of any taxpayer who objects to the assessment

11  placed on his or her property (see s. 194.011(2)).

12         (b)  The right to petition the value adjustment board

13  over objections to assessments, denial of exemption, denial of

14  agricultural classification, denial of historic

15  classification, denial of high-water recharge classification,

16  disapproval of tax deferral, and any penalties on deferred

17  taxes imposed for incorrect information willfully filed.

18  Payment of estimated taxes does not preclude the right of the

19  taxpayer to challenge his or her assessment (see ss.

20  194.011(3), 196.011(6) and (9)(a), 196.151, 196.193(1)(c) and

21  (5), 193.461(2), 193.503(7), 193.625(2), 197.253(2),

22  197.301(2), and 197.2301(11)).

23         (c)  The right to file a petition for exemption or

24  agricultural classification with the value adjustment board

25  when an application deadline is missed, upon demonstration of

26  particular extenuating circumstances for filing late (see ss.

27  193.461(3)(a) and 196.011(1), (7), (8), and (9)(c)).

28         (d)  The right to prior notice of the value adjustment

29  board's hearing date and the right to the hearing within 4

30  hours of scheduled time (see s. 194.032(2)).

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                                      CS/HB 1885, Second Engrossed



  1         (e)  The right to notice of date of certification of

  2  tax rolls and receipt of property record card if requested

  3  (see ss. 193.122(2) and (3) and 194.032(2)).

  4         (f)  The right, in value adjustment board proceedings,

  5  to have all evidence presented and considered at a public

  6  hearing at the scheduled time, to be represented by attorney

  7  or agent, to have witnesses sworn and cross-examined, and to

  8  examine property appraisers or evaluators employed by the

  9  board who present testimony (see ss. 194.034(1)(a) and (c) and

10  (4), and 194.035(2)).

11         (g)  The right to be mailed a timely written decision

12  by the value adjustment board containing findings of fact and

13  conclusions of law and reasons for upholding or overturning

14  the determination of the property appraiser and the right to

15  advertised notice of all board actions, including appropriate

16  narrative and column descriptions, in brief and nontechnical

17  language (see ss. 194.034(2) and 194.037(3)).

18         (h)  The right at a public hearing on non-ad valorem

19  assessments or municipal special assessments to provide

20  written objections and to provide testimony to the local

21  governing board (see ss. 197.3632(4)(c) and 170.08).

22         (i)  The right to bring action in circuit court to

23  contest a tax assessment or appeal value adjustment board

24  decisions to disapprove exemption or deny tax deferral (see

25  ss. 194.036(1)(c) and (2), 194.171, 196.151, and 197.253(2)).

26         (3)  THE RIGHT TO REDRESS.--

27         (a)  The right to discounts for early payment on all

28  taxes and non-ad valorem assessments collected by the tax

29  collector, the right to pay installment payments with

30  discounts, and the right to pay delinquent personal property

31  taxes under an installment payment program when implemented by


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  1  the county tax collector (see ss. 197.162, 197.3632(8) and

  2  (10)(b)3., 197.222(1), and 197.4155).

  3         (b)  The right, upon filing a challenge in circuit

  4  court and paying taxes admitted in good faith to be owing, to

  5  be issued a receipt and have suspended all procedures for the

  6  collection of taxes until the final disposition of the action

  7  (see s. 194.171(3)).

  8         (c)  The right to have penalties reduced or waived upon

  9  a showing of good cause when a return is not intentionally

10  filed late and the right to pay interest at a reduced rate if

11  the court finds that the amount of tax owed by the taxpayer is

12  greater than the amount the taxpayer has in good faith

13  admitted and paid (see ss. 193.072(4) and 194.192(2)).

14         (d)  The right to a refund when overpayment of taxes

15  has been made under specified circumstances (see ss.

16  193.1145(8)(e) and 197.182(1)).

17         (e)  The right to an extension to file a tangible

18  personal property tax return upon making proper and timely

19  request (see s. 193.063).

20         (f)  The right to redeem real property and redeem tax

21  certificates at any time before a tax deed is issued and the

22  right to have tax certificates canceled if sold where taxes

23  had been paid or if other error makes it void or correctable.

24  Property owners have the right to be free from contact by a

25  certificateholder for 2 years (see ss. 197.432(14) and (15),

26  197.442(1), 197.443, and 197.472(1) and (7)).

27         (g)  The right of the taxpayer, property appraiser, tax

28  collector, or the department, as the prevailing party in a

29  judicial or administrative action brought or maintained

30  without the support of justiciable issues of fact or law, to

31  recover all costs of the administrative or judicial action,


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  1  including reasonable attorney's fees, and of the department

  2  and the taxpayer to settle such claims through negotiations

  3  (see ss. 57.105 and 57.111).

  4         (4)  THE RIGHT TO CONFIDENTIALITY.--

  5         (a)  The right to have information kept confidential,

  6  including federal tax information, ad valorem tax returns,

  7  social security numbers, all financial records produced by the

  8  taxpayer, Form DR-219 returns for documentary stamp tax

  9  information, and sworn statements of gross income, copies of

10  federal income tax returns for the prior year, wage and

11  earnings statements (W-2 forms), and other documents (see ss.

12  192.105, 193.074, 193.114(6), 195.027(3) and (6), and

13  196.101(4)(c)).

14         (b)  The right to limiting access to a taxpayer's

15  records by a property appraiser, the Department of Revenue,

16  and the Auditor General only to those instances in which it is

17  determined that such records are necessary to determine either

18  the classification or the value of taxable nonhomestead

19  property (see s. 195.027(3)).

20         Section 6.  This act shall take effect upon becoming a

21  law.

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