Senate Bill sb1846

    Florida Senate - 2001                                  SB 1846

    By Senator Crist





    41-1014-01

  1                      A bill to be entitled

  2         An act relating to the ad valorem taxation;

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

  4         of filing fees paid to value adjustment boards;

  5         providing an effective date.

  6

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

  8

  9         Section 1.  Present subsection (4) of section 194.013,

10  Florida Statutes, is redesignated as subsection (5) and a new

11  subsection (4) is added to that section to read:

12         194.013  Filing fees for petitions; disposition;

13  waiver.--

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

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

16  resulting in a reduced assessment or increased exemption, the

17  filing fee shall be refunded to the taxpayer within 45 days

18  after certification of the tax roll under s. 193.122(1). The

19  refund shall be made by the clerk of value adjustment board

20  without any further authority from the Department of Revenue

21  under s. 197.182.

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

23  law.

24

25            *****************************************

26                          SENATE SUMMARY

27    Provides for refund, to a successful petitioner, of the
      filing fee paid to a value adjustment board for a
28    petition to contest the assessment of or denial of an
      exemption for property.
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CODING: Words stricken are deletions; words underlined are additions.