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