Senate Bill sb0152e2

    SB 152                                  Second Engrossed (ntc)



  1                      A bill to be entitled

  2         An act relating to assessments by the property

  3         appraiser; amending s. 193.023, F.S.; revising

  4         property appraisers' authority for inspecting

  5         real property for assessment purposes in

  6         addition to physical inspections; reducing the

  7         required frequency of physical inspections;

  8         providing an 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.  Subsection (2) of section 193.023, Florida

13  Statutes, is amended to read:

14         193.023  Duties of the property appraiser in making

15  assessments.--

16         (2)  In making his or her assessment of the value of

17  real property, the property appraiser is required to inspect

18  physically inspect the property at least once every 5 3 years,

19  and may review image technology, as the property appraiser

20  deems necessary, to ensure that the tax roll meets all the

21  requirements of law. However, the property appraiser shall

22  physically inspect any parcel of taxable real property upon

23  the request of the taxpayer or owner.

24         Section 2.  This act shall take effect upon becoming a

25  law.

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