Senate Bill 0290c1

    Florida Senate - 2000                            CS for SB 290

    By the Committee on Fiscal Resource and Senators Sullivan and
    Casas




    314-2192-00

  1                      A bill to be entitled

  2         An act relating to tax assessments; creating s.

  3         193.016, F.S.; providing for the assessment of

  4         tangible personal property after adjustments by

  5         the value adjustment board; amending s.

  6         194.013, F.S.; deleting provision for refund;

  7         providing an effective date.

  8

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

10

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 the same items of tangible personal

16  property in the previous year was adjusted by the value

17  adjustment board and the decision of the board to reduce the

18  assessment was not successfully appealed by the property

19  appraiser, the property appraiser shall consider the reduced

20  values determined by the value adjustment board in assessing

21  those items of tangible personal property. If the property

22  appraiser adjusts upward the reduced values previously

23  determined by the value adjustment board, the property

24  appraiser shall assert additional basic and underlying facts

25  not properly considered by the value adjustment board as the

26  basis for the increased valuation notwithstanding the prior

27  adjustment by the board.

28         Section 2.  Subsections (4) and (5) of s. 194.013,

29  Florida Statutes, are amended to read:

30         194.013  Filing fees for petitions; disposition;

31  waiver.--

                                  1

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






    Florida Senate - 2000                            CS for SB 290
    314-2192-00




  1         (4)  Should the petitioner prevail at the value

  2  adjustment board hearing or in a conference with the property

  3  appraiser, resulting in a reduced assessment or increased

  4  exemption, the filing fee shall be refunded to the taxpayer no

  5  later than 45 days after certification of the tax roll under

  6  s. 193.122(1).  The refund shall be made by the clerk of the

  7  value adjustment board without any further authority from the

  8  Department of Revenue under s. 197.182.

  9         (4)(5)  All filing fees collected by the clerk shall be

10  allocated and utilized to defray, to the extent possible, the

11  costs incurred in connection with the administration and

12  operation of the value adjustment board.

13         Section 3.  This act shall take effect January 1, 2001.

14

15          STATEMENT OF SUBSTANTIAL CHANGES CONTAINED IN
                       COMMITTEE SUBSTITUTE FOR
16                              SB 290

17

18  This committee substitute removes the requirement that the
    property appraiser use the value adjustment board's method of
19  determining value for certain items of tangible personal
    property, and instead requires the property appraiser to
20  consider the VAB's previous determinations and give his or her
    reasons for not adopting the VAB's previously determined
21  value. It also deletes the provision in current law that
    refunds the filing fees paid by taxpayers who successfully
22  petition the VAB to reduce their assessment.

23

24

25

26

27

28

29

30

31

                                  2