Senate Bill sb1360c2
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Florida Senate - 2002 CS for CS for SB 1360
By the Committees on Finance and Taxation; Comprehensive
Planning, Local and Military Affairs; and Senator Pruitt
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1 A bill to be entitled
2 An act relating to property tax administration;
3 amending s. 194.011, F.S.; authorizing the
4 Department of Revenue to prescribe the form of
5 a petition to the value adjustment board;
6 providing a timeline for the exchange of
7 information and uniform procedures for value
8 adjustment board hearings; amending s. 194.032,
9 F.S.; revising the deadline for a notice of
10 appearance; amending s. 194.035, F.S.;
11 requiring value adjustment boards to use
12 special masters who have specified
13 qualifications; amending s. 195.062, F.S.;
14 authorizing the Department of Revenue to update
15 the guidelines for tangible personal property
16 assessment upon the approval of the executive
17 director; amending s. 197.182, F.S.;
18 establishing procedures and timelines for
19 approval or denial of property tax refund
20 claims; amending s. 200.069, F.S.; providing
21 that the Department of Revenue may adjust the
22 placement of required information on
23 Truth-In-Millage forms; creating s. 125.271,
24 F.S.; authorizing certain counties to levy a
25 special assessment to fund emergency medical
26 services; ratifying special assessments levied
27 before the effective date of this section;
28 amending s. 163.387, F.S.; adding an
29 independent special fire control district to
30 the list of entities exempt from making
31 payments to a redevelopment trust fund;
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1 amending s. 193.092, F.S.; providing an
2 exception to the requirement for assessing
3 taxes to a current owner of property that has
4 previously escaped taxation; amending s.
5 196.161, F.S.; providing a waiver of penalty
6 and interest in specified instances wherein a
7 taxpayer erroneously receives a homestead tax
8 exemption; amending s. 200.065, F.S.; revising
9 the procedure by which a property appraiser may
10 correct an error in notices of proposed taxes;
11 amending s. 420.5093, F.S.; prescribing how
12 property in the State Housing Tax Credit
13 Program shall be assessed; amending s.
14 420.5099, F.S.; prescribing how rent-restricted
15 units in a low-income tax credit development
16 shall be assessed; amending s. 197.552, F.S.;
17 providing for survival of special district or
18 community development district liens; amending
19 s. 193.461, F.S.; providing that property that
20 has received an agricultural classification is
21 entitled to such classification until
22 agricultural use is abandoned; providing an
23 effective date.
24
25 Be It Enacted by the Legislature of the State of Florida:
26
27 Section 1. Subsection (3) of section 194.011, Florida
28 Statutes, is amended, and subsections (4) and (5) are added to
29 that section, to read:
30 194.011 Assessment notice; objections to
31 assessments.--
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1 (3) A petition to the value adjustment board must be
2 in substantially the form prescribed by the department.
3 Notwithstanding s. 195.022, a county officer may not refuse to
4 accept a form provided by the department for this purpose if
5 the taxpayer chooses to use it. A petition to the value
6 adjustment board shall describe the property by parcel number
7 and shall be filed as follows:
8 (a) The property appraiser shall have available and
9 shall distribute forms prescribed by the Department of Revenue
10 on which the petition shall be made. Such petition shall be
11 sworn to by the petitioner.
12 (b) The completed petition shall be filed with the
13 clerk of the value adjustment board of the county, who shall
14 acknowledge receipt thereof and promptly furnish a copy
15 thereof to the property appraiser.
16 (c) The petition shall state the approximate time
17 anticipated by the taxpayer to present and argue his or her
18 petition before the board.
19 (d) The petition may be filed, as to valuation issues,
20 at any time during the taxable year on or before the 25th day
21 following the mailing of notice by the property appraiser as
22 provided in subsection (1). With respect to an issue
23 involving the denial of an exemption, an agricultural or
24 high-water recharge classification application, an application
25 for classification as historic property used for commercial or
26 certain nonprofit purposes, or a deferral, the petition must
27 be filed at any time during the taxable year on or before the
28 30th day following the mailing of the notice by the property
29 appraiser under s. 193.461, s. 193.503, s. 193.625, or s.
30 196.193 or notice by the tax collector under s. 197.253.
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1 (e) A condominium association, cooperative
2 association, or any homeowners' association as defined in s.
3 723.075, with approval of its board of administration or
4 directors, may file with the value adjustment board a single
5 joint petition on behalf of any association members who own
6 parcels of property which the property appraiser determines
7 are substantially similar with respect to location, proximity
8 to amenities, number of rooms, living area, and condition.
9 The condominium association, cooperative association, or
10 homeowners' association as defined in s. 723.075 shall provide
11 the unit owners with notice of its intent to petition the
12 value adjustment board and shall provide at least 20 days for
13 a unit owner to elect, in writing, that his or her unit not be
14 included in the petition.
15 (f) An owner of contiguous, undeveloped parcels may
16 file with the value adjustment board a single joint petition
17 if the property appraiser determines such parcels are
18 substantially similar in nature.
19 (g) The individual, agent, or legal entity that signs
20 the petition becomes an agent of the taxpayer for the purpose
21 of serving process to obtain personal jurisdiction over the
22 taxpayer for the entire value adjustment board proceedings,
23 including any appeals of a board decision by the property
24 appraiser pursuant to s. 194.036.
25 (4)(a) At least 10 days before the hearing, the
26 petitioner shall provide to the property appraiser a list of
27 evidence to be presented at the hearing, together with copies
28 of all documentation to be considered by the value adjustment
29 board and a summary of evidence to be presented by witnesses,
30 and shall mail a copy of same to the value adjustment board.
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1 (b) No later than 5 days after the petitioner provides
2 the information required under paragraph (a), the property
3 appraiser shall provide to the petitioner a list of evidence
4 to be presented at the hearing, together with copies of all
5 documentation to be considered by the value adjustment board
6 and a summary of evidence to be presented by witnesses, and
7 shall mail a copy of same to the value adjustment board. The
8 evidence list must contain the property record card if
9 provided by the clerk.
10 (5) The department shall by rule prescribe uniform
11 procedures for hearings before the value adjustment board
12 which include requiring:
13 (a) That the clerk may not accept any petition that is
14 not fully completed by the petitioner;
15 (b) Procedures for the exchange of information and
16 evidence by the property appraiser and the petitioner
17 consistent with s. 194.032;
18 (c) That the value adjustment board hold an
19 organizational meeting for the purpose of making these
20 procedures available to petitioners.
21 Section 2. Subsection (2) of section 194.032, Florida
22 Statutes, is amended to read:
23 194.032 Hearing purposes; timetable.--
24 (2) The clerk of the governing body of the county
25 shall prepare a schedule of appearances before the board based
26 on petitions timely filed with him or her. The clerk shall
27 notify each petitioner of the scheduled time of his or her
28 appearance no less than 20 15 calendar days prior to the day
29 of such scheduled appearance. A copy of the property record
30 card containing relevant information used in computing the
31 taxpayer's current assessment shall be included with such
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1 notice, if said card was requested by the taxpayer. Such
2 request shall be made by checking an appropriate box on the
3 petition form. No petitioner shall be required to wait for
4 more than 4 hours from the scheduled time; and, if his or her
5 petition is not heard in that time, the petitioner may, at his
6 or her option, report to the chairperson of the meeting that
7 he or she intends to leave; and, if he or she is not heard
8 immediately, the petitioner's administrative remedies will be
9 deemed to be exhausted, and he or she may seek further relief
10 as he or she deems appropriate. Failure on three occasions
11 with respect to any single tax year to convene at the
12 scheduled time of meetings of the board shall constitute
13 grounds for removal from office by the Governor for neglect of
14 duties.
15 Section 3. Subsection (1) of section 194.035, Florida
16 Statutes, is amended to read:
17 194.035 Special masters; property evaluators.--
18 (1) In counties having a population of more than
19 75,000, the board shall is authorized to appoint special
20 masters for the purpose of taking testimony and making
21 recommendations to the board, which recommendations the board
22 may act upon without further hearing. Such special masters
23 may not be elected or appointed officials or employees of the
24 county but shall be selected from a list of those qualified
25 individuals who are willing to serve as special masters. The
26 clerk of the board shall annually notify such individuals or
27 their professional associations to make known to them that
28 opportunities to serve as special masters exist. A special
29 master shall be either a member of The Florida Bar and
30 knowledgeable in the area of ad valorem taxation as to issues
31 of exemptions and classification or a state-certified
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1 designated member of a professionally recognized real estate
2 appraiser who has appraisers' organization and have not less
3 than 5 years' experience in property valuation as to issues of
4 real property value or a designated member of a professionally
5 recognized real estate appraisers' organization who has not
6 less than 5 years' experience in property valuation as to
7 issues of tangible personal property value. A special master
8 need not be a resident of the county in which he or she
9 serves. No special master shall be permitted to represent a
10 person before the board in any tax year during which he or she
11 has served that board as a special master. The board shall
12 appoint such masters from the list so compiled prior to
13 convening of the board. The expense of hearings before
14 special masters and any compensation of special masters shall
15 be borne three-fifths by the board of county commissioners and
16 two-fifths by the school board.
17 Section 4. Subsection (1) of section 195.062, Florida
18 Statutes, is amended to read:
19 195.062 Manual of instructions.--
20 (1) The department shall prepare and maintain a
21 current manual of instructions for property appraisers and
22 other officials connected with the administration of property
23 taxes. This manual shall contain all:
24 (a) Rules and regulations.
25 (b) Standard measures of value.
26 (c) Forms and instructions relating to the use of
27 forms and maps.
28
29 Consistent with s. 195.032, the standard measures of value
30 shall be adopted in general conformity with the procedures set
31 forth in s. 120.54, but shall not have the force or effect of
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1 such rules and shall be used only to assist tax officers in
2 the assessment of property as provided by s. 195.002.
3 Guidelines may be updated annually to incorporate new market
4 data, which may be in tabular form. Such new data may be
5 incorporated into the guidelines on the approval of the
6 executive director if after notice in substantial conformity
7 with s. 120.54 there is no objection filed with the department
8 within 45 days, and the procedures set forth in s. 120.54 do
9 not apply.
10 Section 5. Paragraphs (e) through (l) are added to
11 subsection (1) of section 197.182, Florida Statutes, to read:
12 197.182 Department of Revenue to pass upon and order
13 refunds.--
14 (1)
15 (e) If funds are available from current receipts and,
16 subject to subsection (3), if a refund is approved, the
17 taxpayer is entitled to receive a refund within 100 days after
18 a claim for refund is made, unless the tax collector, property
19 appraiser, or department states good cause for remitting the
20 refund after that date. The times stated in this paragraph and
21 paragraphs (f) through (j) are directory and may be extended
22 by a maximum of an additional 60 days if good cause is stated.
23 (f) If the taxpayer contacts the property appraiser
24 first, the property appraiser shall refer the taxpayer to the
25 tax collector.
26 (g) If a correction to the roll by the property
27 appraiser is required as a condition for the refund, the tax
28 collector shall, within 30 days, advise the property appraiser
29 of the taxpayer's application for a refund and forward the
30 application to the property appraiser.
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1 (h) The property appraiser has 30 days after receipt
2 of the form from the tax collector to correct the roll if a
3 correction is permissible by law. After the 30 days, the
4 property appraiser shall immediately advise the tax collector
5 in writing whether or not the roll has been corrected, stating
6 the reasons why the roll was corrected or not corrected.
7 (i) If the refund is not one that can be directly
8 acted upon by the tax collector, for which an order from the
9 department is required, the tax collector shall forward the
10 claim for refund to the department upon receipt of the
11 correction from the property appraiser or 30 days after the
12 claim for refund, whichever occurs first. This provision does
13 not apply to corrections resulting in refunds of less than
14 $400, which the tax collector shall make directly, without
15 order from the department, and from undistributed funds, and
16 may make without approval of the various taxing authorities.
17 (j) The department shall approve or deny all refunds
18 within 30 days after receiving from the tax collector the
19 claim for refund, unless good cause is stated for delaying the
20 approval or denial beyond that date.
21 (k) Subject to and after meeting the requirements of
22 s. 194.171 and this section, an action to contest a denial of
23 refund may not be brought later than 60 days after the date
24 the tax collector issues the denial to the taxpayer, which
25 notice must be sent by certified mail, or 4 years after
26 January 1 of the year for which the taxes were paid, whichever
27 is later.
28 (l) In computing any time period under this section,
29 when the last day of the period is a Saturday, Sunday, or
30 legal holiday, the period is to be extended to the next
31 working day.
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1 Section 6. Section 200.069, Florida Statutes, is
2 amended to read:
3 200.069 Notice of proposed property taxes and non-ad
4 valorem assessments.--Pursuant to s. 200.065(2)(b), the
5 property appraiser, in the name of the taxing authorities and
6 local governing boards levying non-ad valorem assessments
7 within his or her jurisdiction and at the expense of the
8 county, shall prepare and deliver by first-class mail to each
9 taxpayer to be listed on the current year's assessment roll a
10 notice of proposed property taxes, which notice shall contain
11 the elements and use the format provided in be in
12 substantially the following form. Notwithstanding the
13 provisions of s. 195.022, no county officer shall use a form
14 other than that provided herein by the department for this
15 purpose, except as provided in s. 200.065(13). The Department
16 of Revenue may adjust the spacing and placement on the form of
17 the elements listed in this section as it considers necessary
18 based on changes in conditions necessitated by various taxing
19 authorities. If the elements are in the order listed, the
20 placement of the listed columns may be varied at the
21 discretion and expense of the property appraiser, and the
22 property appraiser may use printing technology and devices to
23 complete the form, the spacing, and the placement of the
24 information in the columns. A county officer may use a form
25 other than that provided by the department for purposes of
26 this part, but only if his or her office pays the related
27 expenses and he or she obtains prior written permission from
28 the executive director of the department; however, a county
29 officer may not use a form the substantive content of which is
30 at variance with the form prescribed by the department. The
31 county officer may continue to use such an approved form until
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1 the law that specifies the form is amended or repealed or
2 until the officer receives written disapproval from the
3 executive director.
4 (1) The notice shall read:
5
6 NOTICE OF PROPOSED PROPERTY TAXES
7 DO NOT PAY--THIS IS NOT A BILL
8
9 The taxing authorities which levy property taxes
10 against your property will soon hold PUBLIC HEARINGS to adopt
11 budgets and tax rates for the next year.
12 The purpose of these PUBLIC HEARINGS is to receive
13 opinions from the general public and to answer questions on
14 the proposed tax change and budget PRIOR TO TAKING FINAL
15 ACTION.
16 Each taxing authority may AMEND OR ALTER its proposals
17 at the hearing.
18
19 (2) The notice shall further contain information
20 applicable to the specific parcel in question. The
21 information shall be in columnar form. There shall be five
22 column headings which shall read: "Taxing Authority," "Your
23 Property Taxes Last Year," "Your Taxes This Year IF PROPOSED
24 Budget Change is Made," "A Public Hearing on the Proposed
25 Taxes and Budget Will be Held:", and "Your Taxes This Year IF
26 NO Budget Change is Made."
27 (3) There shall be under each column heading an entry
28 for the county; the school district levy required pursuant to
29 s. 236.02(6); other operating school levies; the municipality
30 or municipal service taxing unit or units in which the parcel
31 lies, if any; the water management district levying pursuant
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1 to s. 373.503; the independent special districts in which the
2 parcel lies, if any; and for all voted levies for debt service
3 applicable to the parcel, if any.
4 (4) For each entry listed in subsection (3), there
5 shall appear on the notice the following:
6 (a) In the first column, a brief, commonly used name
7 for the taxing authority or its governing body. The entry in
8 the first column for the levy required pursuant to s.
9 236.02(6) shall be "By State Law." The entry for other
10 operating school district levies shall be "By Local Board."
11 Both school levy entries shall be indented and preceded by the
12 notation "Public Schools:". For each voted levy for debt
13 service, the entry shall be "Voter Approved Debt Payments."
14 (b) In the second column, the gross amount of ad
15 valorem taxes levied against the parcel in the previous year.
16 If the parcel did not exist in the previous year, the second
17 column shall be blank.
18 (c) In the third column, the gross amount of ad
19 valorem taxes proposed to be levied in the current year, which
20 amount shall be based on the proposed millage rates provided
21 to the property appraiser pursuant to s. 200.065(2)(b) or, in
22 the case of voted levies for debt service, the millage rate
23 previously authorized by referendum, and the taxable value of
24 the parcel as shown on the current year's assessment roll.
25 (d) In the fourth column, the date, the time, and a
26 brief description of the location of the public hearing
27 required pursuant to s. 200.065(2)(c).
28 (e) In the fifth column, the gross amount of ad
29 valorem taxes which would apply to the parcel in the current
30 year if each taxing authority were to levy the rolled-back
31 rate computed pursuant to s. 200.065(1) or, in the case of
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1 voted levies for debt service, the amount previously
2 authorized by referendum.
3 (f) For special assessments collected utilizing the ad
4 valorem method pursuant to s. 197.363, the previous year's
5 assessment amount shall be added to the ad valorem taxes shown
6 in the second and fifth columns, and the amount proposed to be
7 imposed for the current year shall be added to the ad valorem
8 taxes shown in the third column.
9 (5) The amounts shown on each line preceding each
10 entry for voted levies for debt service shall include the sum
11 of all ad valorem levies of the applicable unit of local
12 government for operating purposes, including those of
13 dependent special districts (except for municipal service
14 taxing units, which shall be listed on the line for
15 municipalities), and all nonvoted or nondebt service special
16 assessments imposed by the applicable unit of local government
17 to be collected utilizing the ad valorem method.
18 (6) Following the entries for each taxing authority, a
19 final entry shall show: in the first column, the words "Total
20 Property Taxes:" and in the second, third, and fifth columns,
21 the sum of the entries for each of the individual taxing
22 authorities. The second, third, and fifth columns shall,
23 immediately below said entries, be labeled Column 1, Column 2,
24 and Column 3, respectively. Below these labels shall appear,
25 in boldfaced type, the statement: SEE REVERSE SIDE FOR
26 EXPLANATION.
27 (7) The notice shall further show a brief legal
28 description of the property and the name and mailing address
29 of the owner of record.
30 (8) The notice shall further read:
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1 Market Assessed Exemp- Taxable
2 Value Value tions Value
3 Your Property
4 Value Last
5 Year $......... $......... $......... $.........
6 Your Property
7 Value This
8 Year $......... $......... $......... $.........
9
10 If you feel that the market value of your property is
11 inaccurate or does not reflect fair market value, contact your
12 county property appraiser at ...(phone number)... or
13 ...(location)....
14 If the property appraiser's office is unable to resolve
15 the matter as to market value, you may file a petition for
16 adjustment with the Value Adjustment Board. Petition forms are
17 available from the county property appraiser and must be filed
18 ON OR BEFORE ...(date)....
19
20 (9) The reverse side of the form shall read:
21
22 EXPLANATION
23
24 *COLUMN 1--"YOUR PROPERTY TAXES LAST YEAR"
25 This column shows the taxes that applied last year to your
26 property. These amounts were based on budgets adopted last
27 year and your property's previous taxable value.
28 *COLUMN 2--"YOUR TAXES IF PROPOSED BUDGET CHANGE IS MADE"
29 This column shows what your taxes will be this year under the
30 BUDGET ACTUALLY PROPOSED by each local taxing authority. The
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1 proposal is NOT final and may be amended at the public
2 hearings shown on the front side of this notice.
3 *COLUMN 3--"YOUR TAXES IF NO BUDGET CHANGE IS MADE"
4 This column shows what your taxes will be this year IF EACH
5 TAXING AUTHORITY DOES NOT INCREASE ITS PROPERTY TAX LEVY.
6 These amounts are based on last year's budgets and your
7 current assessment. The difference between columns 2 and 3 is
8 the tax change proposed by each local taxing authority and is
9 NOT the result of higher assessments.
10 ASSESSED VALUE means:
11 For homestead property: value as limited by the State
12 Constitution;
13 For agricultural and similarly assessed property:
14 classified use value;
15 For all other property: market value.
16
17 *Note: Amounts shown on this form do NOT reflect early payment
18 discounts you may have received or may be eligible to receive.
19 (Discounts are a maximum of 4 percent of the amounts shown on
20 this form.)
21
22 (10) The front side of the form required pursuant to
23 this section shall approximate in all essential respects the
24 facsimile set forth in this subsection as it appears in s. 26,
25 chapter 80-274, Laws of Florida, except for amendments
26 subsequent to 1980.
27 (10)(11) The bottom portion of the notice shall
28 further read in bold, conspicuous print:
29
30 "Your final tax bill may contain non-ad valorem
31 assessments which may not be reflected on this
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1 notice such as assessments for roads, fire,
2 garbage, lighting, drainage, water, sewer, or
3 other governmental services and facilities
4 which may be levied by your county, city, or
5 any special district."
6
7 (11)(12)(a) If requested by the local governing board
8 levying non-ad valorem assessments and agreed to by the
9 property appraiser, the notice specified in this section may
10 contain a notice of proposed or adopted non-ad valorem
11 assessments. If so agreed, the notice shall be titled:
12
13 NOTICE OF PROPOSED PROPERTY TAXES
14 AND PROPOSED OR ADOPTED
15 NON-AD VALOREM ASSESSMENTS
16 DO NOT PAY--THIS IS NOT A BILL
17
18 There must be a clear partition between the notice of proposed
19 property taxes and the notice of proposed or adopted non-ad
20 valorem assessments. The partition must be a bold, horizontal
21 line approximately 1/8 -inch thick. By rule, the department
22 shall provide a format for the form of the notice of proposed
23 or adopted non-ad valorem assessments which meets the
24 following minimum requirements:
25 1. There must be subheading for columns listing the
26 levying local governing board, with corresponding assessment
27 rates expressed in dollars and cents per unit of assessment,
28 and the associated assessment amount.
29 2. The purpose of each assessment must also be listed
30 in the column listing the levying local governing board if the
31 purpose is not clearly indicated by the name of the board.
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1 3. Each non-ad valorem assessment for each levying
2 local governing board must be listed separately.
3 4. If a county has too many municipal service benefit
4 units or assessments to be listed separately, it shall combine
5 them by function.
6 5. A brief statement outlining the responsibility of
7 the tax collector and each levying local governing board as to
8 any non-ad valorem assessment must be provided on the form,
9 accompanied by directions as to which office to contact for
10 particular questions or problems.
11 (b) If the notice includes all adopted non-ad valorem
12 assessments, the provisions contained in subsection (10) (11)
13 shall not be placed on the notice.
14 Section 7. Section 125.271, Florida Statutes, is
15 created to read:
16 125.271 Emergency medical services; county emergency
17 medical service assessments.--
18 (1) As used in this section, the term "county" means:
19 (a) A county that is within a rural area of critical
20 economic concern as designated by the Governor pursuant to s.
21 288.0656;
22 (b) A small county having a population of 75,000 or
23 fewer on the effective date of this act which has levied at
24 least 10 mills of ad valorem tax for the previous fiscal year;
25 or
26 (c) A county that adopted an ordinance authorizing the
27 imposition of an assessment for emergency medical services
28 prior to January 1, 2002.
29
30 Once a county has qualified under this subsection, it always
31 retains the qualification.
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1 (2) A county may fund the costs of emergency medical
2 services through the levy of a special assessment that
3 apportions the cost among the property based on a reasonable
4 methodology that charges a parcel in proportion to its
5 benefits.
6 (3) The authorization provided in this section shall
7 be construed to be general law authorization pursuant to ss. 1
8 and 9 of Art. VII of the State Constitution.
9 (4) This act shall be construed to ratify special
10 assessments for emergency medical services levied by a county
11 as authorized in this section before the effective date of
12 this section. However, this subsection does not validate
13 assessments in counties with litigation challenging the
14 validity of an assessment pending on January 1, 2002.
15 Section 8. Paragraph (c) of subsection (2) of section
16 163.387, Florida Statutes, is amended to read:
17 163.387 Redevelopment trust fund.--
18 (2)
19 (c) The following public bodies or taxing authorities
20 created prior to July 1, 1993, are exempt from paragraph (a):
21 1. A special district that levies ad valorem taxes on
22 taxable real property in more than one county.
23 2. A special district the sole available source of
24 revenue of which is ad valorem taxes at the time an ordinance
25 is adopted under this section.
26 3. A library district, except a library district in a
27 jurisdiction where the community redevelopment agency had
28 validated bonds as of April 30, 1984.
29 4. A neighborhood improvement district created under
30 the Safe Neighborhoods Act.
31 5. A metropolitan transportation authority.
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1 6. A water management district created under s.
2 373.069.
3 7. An independent special fire control district as
4 defined in s. 191.003(5).
5 Section 9. Section 193.092, Florida Statutes, is
6 amended to read:
7 193.092 Assessment of property for back taxes.--
8 (1) When it shall appear that any ad valorem tax might
9 have been lawfully assessed or collected upon any property in
10 the state, but that such tax was not lawfully assessed or
11 levied, and has not been collected for any year within a
12 period of 3 years next preceding the year in which it is
13 ascertained that such tax has not been assessed, or levied, or
14 collected, then the officers authorized shall make the
15 assessment of taxes upon such property in addition to the
16 assessment of such property for the current year, and shall
17 assess the same separately for such property as may have
18 escaped taxation at and upon the basis of valuation applied to
19 such property for the year or years in which it escaped
20 taxation, noting distinctly the year when such property
21 escaped taxation and such assessment shall have the same force
22 and effect as it would have had if it had been made in the
23 year in which the property shall have escaped taxation, and
24 taxes shall be levied and collected thereon in like manner and
25 together with taxes for the current year in which the
26 assessment is made. But no property shall be assessed for
27 more than 3 years' arrears of taxation, and all property so
28 escaping taxation shall be subject to such taxation to be
29 assessed in whomsoever's hands or possession the same may be
30 found, except that property acquired by a bona fide purchaser
31 shall not be subject to assessment for taxes for any time
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1 prior to the time of such purchase, but it is the duty of the
2 property appraiser making such assessment to serve upon the
3 previous owner a notice of intent to record in the public
4 records of the county a notice of tax lien against any
5 property owned by that person in the county. Any property
6 owned by such previous owner which is situated in this state
7 is subject to the lien of such assessment in the same manner
8 as a recorded judgment. Before any such lien may be recorded,
9 the owner so notified must be given 30 days to pay the taxes,
10 penalties, and interest. Once recorded such lien may be
11 recorded in any county in this state and shall constitute a
12 lien on any property of such person in such county in the same
13 manner as a recorded judgment, and may be enforced by the tax
14 collector using all remedies pertaining to same; provided,
15 that the county property appraiser shall not assess any lot or
16 parcel of land certified or sold to the state for any previous
17 years unless such lot or parcel of lands so certified or sold
18 shall be included in the list furnished by the Comptroller to
19 the county property appraiser as provided by law; provided, if
20 real or personal property be assessed for taxes, and because
21 of litigation delay ensues and the assessment be held invalid
22 the taxing authorities, may reassess such property within the
23 time herein provided after the termination of such litigation;
24 provided further, that personal property acquired in good
25 faith by purchase shall not be subject to assessment for taxes
26 for any time prior to the time of such purchase, but the
27 individual or corporation liable for any such assessment shall
28 continue personally liable for same. As used in this
29 subsection, the term "bona fide purchaser" means a purchaser
30 for value, in good faith, before certification of such
31 assessment of back taxes to the tax collector for collection.
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1 (2) The provisions of This section applies shall apply
2 to property of every class and kind upon which ad valorem tax
3 is assessable by any state or county authority under the laws
4 of the state.
5 Section 10. Paragraph (b) of subsection (1) of section
6 196.161, Florida Statutes, is amended to read:
7 196.161 Homestead exemptions; lien imposed on property
8 of person claiming exemption although not a permanent
9 resident.--
10 (1)
11 (b) In addition, upon determination by the property
12 appraiser that for any year or years within the prior 10 years
13 a person who was not entitled to a homestead exemption was
14 granted a homestead exemption from ad valorem taxes, it shall
15 be the duty of the property appraiser making such
16 determination to serve upon the owner a notice of intent to
17 record in the public records of the county a notice of tax
18 lien against any property owned by that person in the county,
19 and such property shall be identified in the notice of tax
20 lien. Such property which is situated in this state shall be
21 subject to the taxes exempted thereby, plus a penalty of 50
22 percent of the unpaid taxes for each year and 15 percent
23 interest per annum. However, if a homestead exemption is
24 improperly granted as a result of a clerical mistake or an
25 omission by the property appraiser, the person improperly
26 receiving the exemption shall not be assessed penalty and
27 interest. Before any such lien may be filed, the owner so
28 notified must be given 30 days to pay the taxes, penalties,
29 and interest.
30 Section 11. Paragraph (a) of subsection (13) of
31 section 200.065, Florida Statutes, is amended to read:
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1 200.065 Method of fixing millage.--
2 (13)(a) If the notice of proposed property taxes
3 mailed to taxpayers under this section contains an error, the
4 property appraiser, in lieu of mailing a corrected notice to
5 all taxpayers, may correct the error by mailing a short form
6 of the notice to those taxpayers affected by the error and its
7 correction. The notice shall be prepared by the property
8 appraiser at the expense of the taxing authority which caused
9 the error or at the property appraiser's expense if he or she
10 caused the error. The form of the notice must be approved by
11 the executive director of the Department of Revenue or the
12 executive director's designee. If the error involves only the
13 date and time of the public hearings required by this section,
14 the property appraiser, with the permission of the taxing
15 authority affected by the error, may correct the error by
16 advertising the corrected information in a newspaper of
17 general circulation in the county as provided in subsection
18 (3).
19 Section 12. Subsection (5) of section 420.5093,
20 Florida Statutes, is amended, present subsection (6) of that
21 section is renumbered as subsection (7), and a new subsection
22 (6) is added to that section, to read:
23 420.5093 State Housing Tax Credit Program.--
24 (5) For purposes of implementing this program and
25 assessing the property for ad valorem taxation under s.
26 193.011, neither the tax credits nor financing generated by
27 tax credits shall be considered as income to the property, and
28 the actual rental income from rent-restricted units in a state
29 housing tax credit development shall be recognized by the
30 property appraiser. In considering or using the market or cost
31 approaches under s. 193.011, neither the costs paid for by tax
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1 credits nor the costs paid for by additional financing
2 proceeds received because the property is in the program shall
3 be included in the valuation.
4 (6) For the further purpose of implementing this
5 program in Florida and in assessing the property for ad
6 valorem taxation under s. 193.011, any extended low income
7 housing agreement and all amendments and supplements thereto
8 which are recorded and filed in the official public records of
9 the county where the property is located shall be deemed a
10 land use regulation during the term of any such agreement,
11 amendment, or supplement.
12 Section 13. Subsection (5) of section 420.5099,
13 Florida Statutes, is amended, present subsection (6) of that
14 section is renumbered as subsection (7), and a new subsection
15 (6) is added to that section to read:
16 420.5099 Allocation of the low-income housing tax
17 credit.--
18 (5) For purposes of implementing this program in
19 Florida and in assessing the property for ad valorem taxation
20 under s. 193.011, neither the tax credits, nor financing
21 generated by tax credits, shall be considered as income to the
22 property, and the actual rental income from rent restricted
23 units in a low-income tax credit development shall be
24 recognized by the property appraiser. In considering or using
25 the market or cost approaches under s. 193.011, neither the
26 costs paid for by tax credits nor the costs paid for by
27 additional financing proceeds received because the property is
28 in the program shall be included in the valuation.
29 (6) For the further purpose of implementing this
30 program in Florida and in assessing the property for ad
31 valorem taxation under s. 193.011, any extended low income
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1 housing agreement and all amendments and supplements thereto
2 which are recorded and filed in the official public records of
3 the county where the property is located shall be deemed a
4 land use regulation during the term of any such agreement,
5 amendment, or supplement.
6 Section 14. Section 197.552, Florida Statutes, is
7 amended to read:
8 197.552 Tax deeds.--All tax deeds shall be issued in
9 the name of a county and shall be signed by the clerk of the
10 county. The deed shall be witnessed by two witnesses, the
11 official seal shall be attached thereto, and the deed shall be
12 acknowledged or proven as other deeds. Except as specifically
13 provided in this chapter, no right, interest, restriction, or
14 other covenant shall survive the issuance of a tax deed,
15 except that a lien of record held by a municipal or county
16 governmental unit, special district, or community development
17 district, when such lien is not satisfied as of the
18 disbursement of proceeds of sale under the provisions of s.
19 197.582, shall survive the issuance of a tax deed. The
20 charges by the clerk shall be as provided in s. 28.24. Tax
21 deeds issued to a purchaser of land for delinquent taxes shall
22 be in the form prescribed by the department. All deeds issued
23 pursuant to this section shall be prima facie evidence of the
24 regularity of all proceedings from the valuation of the lands
25 to the issuance of the deed, inclusive.
26 Section 15. Paragraph (e) is added to subsection (3)
27 of section 193.461, Florida Statutes, to read:
28 193.461 Agricultural lands; classification and
29 assessment; mandated eradication or quarantine program.--
30 (3)
31
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1 (e) Notwithstanding the provisions of paragraph (a),
2 land that has received an agricultural classification pursuant
3 to this section is entitled to receive such classification in
4 any subsequent year until such agricultural use of the land is
5 abandoned or discontinued, the land is diverted to a
6 nonagricultural use, or the land is reclassified as
7 nonagricultural pursuant to subsection (4). The property
8 appraiser must, no later than January 15, of each year,
9 provide notice to the owner of land that was classified
10 agricultural in the previous year informing the owner of the
11 requirements of this paragraph and requiring the owner to
12 certify that neither the ownership nor the use of the land has
13 changed. The department shall, by administrative rule,
14 prescribe the form of the notice to be used by the property
15 appraiser under this paragraph.
16 Section 16. This act shall take effect January 1,
17 2003.
18
19 STATEMENT OF SUBSTANTIAL CHANGES CONTAINED IN
COMMITTEE SUBSTITUTE FOR
20 CS/SB 1360
21
22 This committee substitute increases the length of time during
which objections may be filed to the Department of Revenue's
23 guidelines for assessing tangible personal property from 30
days to 45 days.
24
It provides that subsection (4) of newly-created s. 125.271,
25 F.S., does not validate assessment for emergency medical
services in counties with litigation challenging the validity
26 of an assessment pending on January 1, 2002.
27 It provides that liens of special districts and community
development districts survive tax deeds, as do the liens of
28 municipalities and counties.
29 It provides that property that has been classified as
agricultural is entitled to that classification in subsequent
30 years until its agricultural use is abandoned, it is diverted
from agricultural use, or it is reclassified as
31 nonagricultural pursuant to s. 193.461(4), F.S.
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