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A bill to be entitled |
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An act relating to homestead exemption; amending s. |
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196.131, F.S.; providing a value-based sliding scale of |
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criminal penalties for claiming homestead exemption if the |
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funds for the homestead were unlawfully obtained through |
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the performance of a fraudulent act; providing an |
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effective date. |
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Be It Enacted by the Legislature of the State of Florida: |
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Section 1. Section 196.131, Florida Statutes, is amended |
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to read: |
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196.131 Homestead exemptions; claims; receipt; false |
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information; use of funds from fraudulent acts; penalties.-- |
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(1) At the time each taxpayer files claim for homestead |
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exemption, the property appraiser shall deliver to the taxpayer |
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a receipt over his or her signature, or that of a duly |
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authorized deputy, which shall appropriately identify the |
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property covered in the application, shall bear date as of the |
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day such application is received by the property appraiser, and |
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shall include any serial number or other identifying data |
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desired by said property appraiser. The possession of such |
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receipt shall constitute conclusive proof of the timely filing |
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of such application. |
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(2) Any person who knowingly and willfully gives false |
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information for the purpose of claiming homestead exemption as |
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provided for in this chapter commits is guilty ofa misdemeanor |
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of the first degree, punishable as provided in s. 775.082 or by |
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fine not exceeding $5,000, or both. |
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(3) Any person who knowingly and willfully claims |
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homestead exemption on a home which has been paid for, in part |
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or in whole, with funds which are unlawfully obtained through |
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the performance of a fraudulent act commits, if the assessed |
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value of the homestead is:
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(a) At least $200,000 but less than $500,000, a felony of |
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the third degree;
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(b) At least $500,000 but less than $1.5 million, a felony |
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of the second degree; or
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(c) At least $1.5 million, a felony of the first degree,
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punishable as provided in s. 775.082, s. 775.083, or s. 775.084.
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Section 2. This act shall take effect July 1, 2004. |