Senate Bill sb0012A

    Florida Senate - 2003                                  SB 12-A

    By Senator Clary





    4-2566-03

  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 for

  8         construction of the act in pari materia with

  9         laws enacted during the Regular Session of the

10         Legislature; providing an effective date.

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

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14         Section 1.  Section 195.022, Florida Statutes, is

15  amended to read:

16         195.022  Forms to be prescribed by Department of

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

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

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

20  boards in administering and collecting ad valorem taxes.  The

21  department shall prescribe a form for each purpose. For

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

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

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

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

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

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

28  or her office and upon obtaining written permission from the

29  executive director of the department; however, provided that

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

31  which is at variance with the form prescribed by the

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    Florida Senate - 2003                                  SB 12-A
    4-2566-03




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

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

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

 4  approved form until the law which specifies the form is

 5  amended or repealed or until the officer receives written

 6  disapproval from the executive director.  Otherwise, all such

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

 8  the instructions applicable to the forms, which are prescribed

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

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

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

12  photographs and nonproperty ownership maps to the property

13  appraisers as are necessary to ensure that all real property

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

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

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

17  instructions relating to their use shall be substantially

18  uniform throughout the state.  An officer may employ

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

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

21  administering and collecting ad valorem taxes.  The forms

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

23  purposes shall require sufficient information for the property

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

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

26  taxpayer, that he or she has insufficient current information

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

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

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

30  resubmission of an original application.

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    Florida Senate - 2003                                  SB 12-A
    4-2566-03




 1         Section 2.  If any law that is amended by this act was

 2  also amended by a law enacted at the 2003 Regular Session of

 3  the Legislature, such laws shall be construed as if they had

 4  been enacted during the same session of the Legislature, and

 5  full effect should be given to each if that is possible.

 6         Section 3.  This act shall take effect July 1, 2003.

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 9                          SENATE SUMMARY

10    Requires counties having a population greater than
      100,000 to reproduce and distribute the forms used for
11    administering and collecting ad valorem taxes.

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