HB 1315 2003
1	A bill to be entitled
2	An act relating to value adjustment board property tax
3	hearings; amending s. 194.011, F.S.; revising procedures
4	and requirements for presentation of evidence; amending s.
5	194.032, F.S.; revising a notice time period; amending s.
6	194.035, F.S.; permitting rather than requiring
7	appointment of a special master in certain counties for
8	certain hearings; specifying alternative qualifications
9	for certain special masters; providing an effective date.
10
11	Be It Enacted by the Legislature of the State of Florida:
12
13	Section 1. Subsection (4) of section 194.011, Florida
14	Statutes, is amended to read:
15	194.011 Assessment notice; objections to assessments.--
16	(4)(a) At least 1510 days before the hearing, or 45 days
17	after the filing deadline provided in paragraph (3)(d),
18	whichever occurs first,the petitioner shall provide to the
19	property appraiser a list of evidence to be presented at the
20	hearing, together with copies of all documentation to be
21	considered by the value adjustment board and a summary of
22	evidence to be presented by witnesses. No petitioner may present
23	for consideration, nor may a board or special master accept for
24	consideration, testimony or other evidentiary materials that
25	were requested of the petitioner in writing by the property
26	appraiser and denied to the property appraiser.
27	(b) No later than 5 days before the hearing, ifafterthe
28	petitioner has providedprovides the information asrequired
29	under paragraph (a), and if requested in writing by the
30	petitioner,the property appraiser shall provide to the
31	petitioner a list of evidence to be presented at the hearing,
32	together with copies of all documentation to be considered by
33	the value adjustment board and a summary of evidence to be
34	presented by witnesses. The evidence list must contain the
35	property record card if provided by the clerk.
36	Section 2. Paragraph (a) of subsection (1) of section
37	194.032, Florida Statutes, is amended to read:
38	194.032 Hearing purposes; timetable.--
39	(1)(a) The value adjustment board shall meet not earlier
40	than 30 days and not later than 7560days after the mailing of
41	the notice provided in s. 194.011(1); however, no board hearing
42	shall be held before approval of all or any part of the
43	assessment rolls by the Department of Revenue. The board shall
44	meet for the following purposes:
45	1. Hearing petitions relating to assessments filed
46	pursuant to s. 194.011(3).
47	2. Hearing complaints relating to homestead exemptions as
48	provided for under s. 196.151.
49	3. Hearing appeals from exemptions denied, or disputes
50	arising from exemptions granted, upon the filing of exemption
51	applications under s. 196.011.
52	4. Hearing appeals concerning ad valorem tax deferrals and
53	classifications.
54	Section 3. Subsection (1) of section 194.035, Florida
55	Statutes, is amended to read:
56	194.035 Special masters; property evaluators.--
57	(1) In counties having a population of more than 75,000,
58	the board mayshallappoint special masters for the purpose of
59	taking testimony and making recommendations to the board, which
60	recommendations the board may act upon without further hearing.
61	Such special masters may not be elected or appointed officials
62	or employees of the county but shall be selected from a list of
63	those qualified individuals who are willing to serve as special
64	masters. Employees and elected or appointed officials of a
65	taxing jurisdiction or of the state may not serve as special
66	masters. The clerk of the board shall annually notify such
67	individuals or their professional associations to make known to
68	them that opportunities to serve as special masters exist. The
69	Department of Revenue shall provide a list of qualified special
70	masters to any county with a population of 75,000 or less.
71	Subject to appropriation, the department shall reimburse
72	counties with a population of 75,000 or less for payments made
73	to special masters appointed for the purpose of taking testimony
74	and making recommendations to the value adjustment board
75	pursuant to this section. The department shall establish a
76	reasonable range for payments per case to special masters based
77	on such payments in other counties. Requests for reimbursement
78	of payments outside this range shall be justified by the county.
79	If the total of all requests for reimbursement in any year
80	exceeds the amount available pursuant to this section, payments
81	to all counties shall be prorated accordingly. A special master
82	appointed to hear issues of exemptions and classifications shall
83	be a member of The Florida Bar with no less than 5 years'
84	experience in the area of ad valorem taxation. A special master
85	appointed to hear issues regarding the valuation of real estate
86	shall be a state certified real estate appraiser with not less
87	than 5 years' experience in real property valuation or a member
88	of The Florida Bar with no less than 5 years’ experience in the
89	area of ad valorem taxation. A special master appointed to hear
90	issues regarding the valuation of tangible personal property
91	shall be a designated member of a nationally recognized
92	appraiser's organization with not less than 5 years' experience
93	in tangible personal property valuation or a member of The
94	Florida Bar with no less than 5 years’ experience in the area of
95	ad valorem taxation. A special master need not be a resident of
96	the county in which he or she serves. No special master shall be
97	permitted to represent a person before the board in any tax year
98	during which he or she has served that board as a special
99	master. The board shall appoint such masters from the list so
100	compiled prior to convening of the board. The expense of
101	hearings before special masters and any compensation of special
102	masters shall be borne three-fifths by the board of county
103	commissioners and two-fifths by the school board.
104	Section 4. This act shall take effect upon becoming a law.