| 1 | The Finance & Tax Committee recommends the following: |
| 2 |
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| 3 | Council/Committee Substitute |
| 4 | Remove the entire bill and insert: |
| 5 | A bill to be entitled |
| 6 | An act relating to property appraiser assessments; |
| 7 | amending s. 193.023, F.S.; providing additional |
| 8 | responsibilities of property appraisers relating to |
| 9 | information on real property for purposes of assessment |
| 10 | rolls; requiring property appraisers to establish and |
| 11 | maintain a data management system for certain purposes; |
| 12 | authorizing property appraisers to consider certain |
| 13 | information for such system; requiring property appraisers |
| 14 | relying on physical inspections of property to inspect |
| 15 | every 5 years; providing an effective date. |
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| 18 | Be It Enacted by the Legislature of the State of Florida: |
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| 20 | Section 1. Subsection (2) of section 193.023, Florida |
| 21 | Statutes, is amended to read: |
| 22 | 193.023 Duties of the property appraiser in making |
| 23 | assessments.-- |
| 24 | (2) In making his or her assessment of the value of real |
| 25 | property, the property appraiser is required to collect, review, |
| 26 | and apply complete, accurate, and timely data on the legal, |
| 27 | physical, and economic characteristics of all real property to |
| 28 | ensure that the assessment roll meets the requirements of law. |
| 29 | The property appraiser shall establish and maintain an on-going |
| 30 | data management system of resources, data sources, and processes |
| 31 | in conformance with this subsection. In collecting the necessary |
| 32 | data, the property appraiser may consider for use the following |
| 33 | data sources and updates to such sources: real property transfer |
| 34 | documents and any other available sources of real property sale |
| 35 | data; cadastral maps; aerial photography; building permits; |
| 36 | zoning ordinances, maps, future land use plans, and other |
| 37 | applicable regulations; physical inspections; market research; |
| 38 | and any other data sources available for compliance with the |
| 39 | requirements of law. Property appraisers relying on physical |
| 40 | inspection shall be required to inspect the property every 5 |
| 41 | years. The property appraiser shall inspect physically the |
| 42 | property as necessary every 3 years to meet ensure that the tax |
| 43 | roll meets all the requirements of law. However, the property |
| 44 | appraiser shall physically inspect any parcel of taxable real |
| 45 | property upon the request of the taxpayer or owner. |
| 46 | Section 2. This act shall take effect upon becoming a law. |