Senate Bill sb1272c1

    Florida Senate - 2004                           CS for SB 1272

    By the Committee on Appropriations; and Senator Clary





    309-2357-04

  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.

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

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12         Section 1.  Section 195.022, Florida Statutes, as

13  amended by section 71 of chapter 2003-399, Laws of Florida, is

14  amended to read:

15         195.022  Forms to be prescribed by Department of

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

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

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

19  boards in administering and collecting ad valorem taxes. The

20  department shall prescribe a form for each purpose. For

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

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

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

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

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

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

27  or her office and upon obtaining written permission from the

28  executive director of the department; however, provided that

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

30  which is at variance with the form prescribed by the

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

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






    Florida Senate - 2004                           CS for SB 1272
    309-2357-04




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

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

 3  approved form until the law which specifies the form is

 4  amended or repealed or until the officer receives written

 5  disapproval from the executive director. Otherwise, all such

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

 7  the instructions applicable to the forms, which are prescribed

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

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

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

11  photographs and nonproperty ownership maps to the property

12  appraisers as are necessary to ensure that all real property

13  within the state is properly listed on the roll. All forms and

14  maps furnished by the department shall be paid for by the

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

16  instructions relating to their use shall be substantially

17  uniform throughout the state. An officer may employ

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

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

20  administering and collecting ad valorem taxes. The forms

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

22  purposes shall require sufficient information for the property

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

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

25  taxpayer, that he or she has insufficient current information

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

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

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

29  resubmission of an original application.

30         Section 2.  This act shall take effect July 1, 2004.

31  

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    Florida Senate - 2004                           CS for SB 1272
    309-2357-04




 1          STATEMENT OF SUBSTANTIAL CHANGES CONTAINED IN
                       COMMITTEE SUBSTITUTE FOR
 2                         Senate Bill 1272

 3                                 

 4  The committee substitute differs from the original bill by
    eliminating the requirement of the Department of Revenue to
 5  produce ad valorem forms for counties with a population of
    100,000 or more.
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CODING: Words stricken are deletions; words underlined are additions.