House Bill hb1341

    Florida House of Representatives - 2001                HB 1341

        By Representative Benson






  1                      A bill to be entitled

  2         An act relating to ad valorem taxation;

  3         amending s. 194.013, F.S.; providing for refund

  4         of the value adjustment board filing fee if a

  5         petitioner prevails at a board hearing or in a

  6         conference with the property appraiser;

  7         providing an effective date.

  8

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

10

11         Section 1.  Subsection (4) of section 194.013, Florida

12  Statutes, is renumbered as subsection (5), and a new

13  subsection (4) is added to said section to read:

14         194.013  Filing fees for petitions; disposition;

15  waiver.--

16         (4)  If the petitioner prevails at the value adjustment

17  board hearing or in a conference with the property appraiser,

18  resulting in a reduced assessment or increased exemption, the

19  filing fee shall be refunded to the taxpayer no later than 45

20  days after certification of the tax roll under s. 193.122(1).

21  The refund shall be made by the clerk of the value adjustment

22  board without any further authority from the Department of

23  Revenue under s. 197.182.

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

25  law.

26

27            *****************************************

28                          HOUSE SUMMARY

29
      Provides for refund of the value adjustment board filing
30    fee if a petitioner prevails at a board hearing or in a
      conference with the property appraiser.
31

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