| 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.; revising property appraisers' |
| 8 | authority for inspecting real property for assessment |
| 9 | purposes in addition to physical inspections; reducing the |
| 10 | required frequency of physical inspections; providing an |
| 11 | effective date. |
| 12 |
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| 13 | Be It Enacted by the Legislature of the State of Florida: |
| 14 |
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| 15 | Section 1. Subsection (2) of section 193.023, Florida |
| 16 | Statutes, is amended to read: |
| 17 | 193.023 Duties of the property appraiser in making |
| 18 | assessments.-- |
| 19 | (2) In making his or her assessment of the value of real |
| 20 | property, the property appraiser is required to inspect |
| 21 | physically inspect the property every 5 3 years, and may review |
| 22 | image technology, as the property appraiser deems necessary, to |
| 23 | ensure that the tax roll meets all the requirements of law. |
| 24 | However, the property appraiser shall physically inspect any |
| 25 | parcel of taxable real property upon the request of the taxpayer |
| 26 | or owner. |
| 27 | Section 2. This act shall take effect upon becoming a law. |