HOUSE AMENDMENT

    785-108BX-32                               Bill No. CS/HB 1155

    Amendment No. ___ (for drafter's use only)

                            CHAMBER ACTION
              Senate                               House
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  5                                           ORIGINAL STAMP BELOW

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11  Representative(s) Needelman offered the following:

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13         Amendment 

14         On page 2, line 3, through page 3, line 11,

15  remove:  all of said lines,

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17  and insert:  for each member of the household, to be submitted

18  for inspection by the property appraiser by June 1. The

19  taxpayer's sworn statement shall attest to the accuracy of the

20  documents and grant permission to allow review of the

21  documents if requested by the property appraiser. Submission

22  of supporting documentation is not required for the renewal of

23  an exemption under this section unless the property appraiser

24  requests such documentation. Once the documents have been

25  inspected by the property appraiser, they shall be returned to

26  the taxpayer or otherwise destroyed. The property appraiser is

27  authorized to generate random audits of the taxpayers' sworn

28  statements to ensure the accuracy of the household income

29  reported. If so selected for audit, a taxpayer shall execute

30  Internal Revenue Service Form 8821 or 4506, which authorizes

31  the Internal Revenue Service to release tax information to the

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    File original & 9 copies    03/12/02
    hbd0005                     09:02 am         01155-0031-724863




                                                   HOUSE AMENDMENT

    785-108BX-32                               Bill No. CS/HB 1155

    Amendment No. ___ (for drafter's use only)





  1  property appraiser's office. All reviews conducted in

  2  accordance with this section shall be completed on or before

  3  June 1 such copies. The property appraiser may not grant or

  4  renew the exemption if without the required documentation

  5  requested is not provided.

  6         (9)  If the property appraiser determines that for any

  7  year within the immediately previous 10 years a person who was

  8  not entitled to the additional homestead exemption was granted

  9  such exemption, the property appraiser shall serve upon the

10  owner a notice of intent to record in the public records of

11  the county a notice of tax lien against any property owned by

12  that person in the county and that property shall be

13  identified in the tax lien. Any property that is owned by the

14  taxpayer and is situated in this state is subject to the taxes

15  exempted by the improper homestead exemption, plus a penalty

16  of 50 percent of the unpaid taxes for each year and interest

17  at a rate of 15 percent per annum. However, if such an

18  exemption is improperly granted as a result of a clerical

19  mistake or omission by the property appraiser, the person who

20  improperly received the exemption may not be assessed a

21  penalty and interest. Before any such lien may be filed, the

22  owner shall be given 30 days within which to pay the taxes,

23  penalties, and interest. Such a lien is subject to the

24  procedures and provisions set forth in s. 196.161(3).

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    File original & 9 copies    03/12/02
    hbd0005                     09:02 am         01155-0031-724863