Senate Bill sb0300

    Florida Senate - 2005                                   SB 300

    By the Committee on Government Efficiency Appropriations





    593-379-05

  1                      A bill to be entitled

  2         An act relating to taxation; repealing s. 11,

  3         ch. 2000-312, Laws of Florida; abrogating the

  4         expiration of provisions in ss. 197.182(1),

  5         (3), 120.80(14)(b), 213.21(2), (3),

  6         199.185(1)(n), 125.0104(6), (10),

  7         212.0305(5)(c), 213.053(7)(j), 212.055(2)(c),

  8         (5), (7), F.S., relating to the Department of

  9         Revenue passing upon and ordering refunds of

10         property taxes, taxpayer contest proceedings

11         against the department, procedures by which the

12         department may resolve disputes relating to

13         assessment of taxes, interest, and penalties,

14         exemption from the tax on intangible personal

15         property for leasehold estates in governmental

16         property, auditing of records relating to local

17         administration of the Tourist Development Tax,

18         auditing of records relating to local

19         administration of the Convention Development

20         Tax, disclosure of confidential information by

21         the department, levying the County Public

22         Hospital Surtax, distribution of the Local

23         Government Infrastructure Surtax, and the

24         Voter-Approved Indigent Care Surtax, which

25         expiration was scheduled to take effect October

26         1, 2005; providing an effective date.

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

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30         Section 1.  Section 11 of chapter 2000-312, Laws of

31  Florida, is repealed.

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    Florida Senate - 2005                                   SB 300
    593-379-05




 1         Section 2.  This act shall take effect July 1, 2005.

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 4                          SENATE SUMMARY

 5    Abrogates the expiration of a large variety of statutory
      provisions relating to taxation and tax administration
 6    which was scheduled to take effect October 1, 2005, by
      section 11 of chapter 2000-312, Laws of Florida.
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CODING: Words stricken are deletions; words underlined are additions.