Senate Bill sb0388c1

    Florida Senate - 2003                            CS for SB 388

    By the Committee on Appropriations; and Senator Clary





    309-2080-03

  1                      A bill to be entitled

  2         An act relating to state revenue programs;

  3         amending s. 195.022, F.S.; limiting the

  4         responsibility of the Department of Revenue to

  5         furnish certain ad valorem tax forms to

  6         specified local officials; requiring certain

  7         counties to reproduce the forms; providing an

  8         effective date.

  9  

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

11  

12         Section 1.  Section 195.022, Florida Statutes, is

13  amended to read:

14         195.022  Forms to be prescribed by Department of

15  Revenue.--The Department of Revenue shall prescribe and

16  furnish all forms to be used by property appraisers, tax

17  collectors, clerks of the circuit court, and value adjustment

18  boards in administering and collecting ad valorem taxes.  The

19  department shall prescribe a form for each purpose. For

20  counties with a population of 100,000 or fewer, the Department

21  of Revenue shall furnish the forms. For counties with a

22  population greater than 100,000, the county officer shall

23  reproduce forms for distribution at the expense of his or her

24  office. A county officer may use a form other than the form

25  prescribed by the department, but only at the expense of his

26  or her office and upon obtaining written permission from the

27  executive director of the department; however, provided that

28  no county officer shall use a form the substantive content of

29  which is at variance with the form prescribed by the

30  department for the same or a similar purpose. If the executive

31  director finds good cause to grant such permission he or she

                                  1

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






    Florida Senate - 2003                            CS for SB 388
    309-2080-03




 1  may do so.  The county officer may continue to use such

 2  approved form until the law which specifies the form is

 3  amended or repealed or until the officer receives written

 4  disapproval from the executive director.  Otherwise, all such

 5  officers and their employees shall use the forms, and follow

 6  the instructions applicable to the forms, which are prescribed

 7  furnished to them by the department.  The department, upon

 8  request of any property appraiser or, in any event, at least

 9  once every 3 years, shall prescribe and furnish such aerial

10  photographs and nonproperty ownership maps to the property

11  appraisers as are necessary to ensure that all real property

12  within the state is properly listed on the roll.  All forms

13  and maps furnished by the department shall be paid for by the

14  department as provided by law.  All forms and maps and

15  instructions relating to their use shall be substantially

16  uniform throughout the state.  An officer may employ

17  supplemental forms and maps, at the expense of his or her

18  office, which he or she deems expedient for the purpose of

19  administering and collecting ad valorem taxes.  The forms

20  required in ss. 193.461(3)(a) and 196.011(1) for renewal

21  purposes shall require sufficient information for the property

22  appraiser to evaluate the changes in use since the prior year.

23  If the property appraiser determines, in the case of a

24  taxpayer, that he or she has insufficient current information

25  upon which to approve the exemption, or if the information on

26  the renewal form is inadequate for him or her to evaluate the

27  taxable status of the property, he or she may require the

28  resubmission of an original application.

29         Section 2.  This act shall take effect July 1, 2003.

30  

31  

                                  2

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






    Florida Senate - 2003                            CS for SB 388
    309-2080-03




 1          STATEMENT OF SUBSTANTIAL CHANGES CONTAINED IN
                       COMMITTEE SUBSTITUTE FOR
 2                              SB 388

 3                                 

 4  
    1.   Substantially amends s. 195.022, F.S., to modify the
 5       manner in which ad valorem tax forms are provided to
         counties by the Department of Revenue.
 6  
    2.   Eliminates the requirement for the Department of Revenue
 7       to furnish forms to counties with populations of more
         than 100,000 persons.
 8  

 9  

10  

11  

12  

13  

14  

15  

16  

17  

18  

19  

20  

21  

22  

23  

24  

25  

26  

27  

28  

29  

30  

31  

                                  3

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