Senate Bill 0290

    Florida Senate - 2000                                   SB 290

    By Senator Sullivan





    22-207-00

  1                      A bill to be entitled

  2         An act relating to tax assessments; creating s.

  3         193.016, F.S.; requiring property appraisers,

  4         in specified circumstances, to assess tangible

  5         personal property in accordance with decisions

  6         of the value adjustment board; providing an

  7         effective date.

  8

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

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11         Section 1.  Section 193.016, Florida Statutes, is

12  created to read:

13         193.016  Property appraiser's assessment; effect of

14  determinations by value adjustment board.--If the property

15  appraiser's assessment of items of tangible personal property

16  in the previous year was adjusted by the value adjustment

17  board, and the decision of the board to reduce the assessment

18  was not successfully appealed by the property appraiser, the

19  property appraiser, in assessing those items of tangible

20  personal property in subsequent years, must use a method of

21  valuation consistent with the value adjustment board's

22  decision.

23         Section 2.  This act shall take effect January 1, 2001.

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26                          SENATE SUMMARY

27    Requires property appraisers, in specified circumstances,
      to assess tangible personal property in accordance with
28    decisions of the value adjustment board.

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