Senate Bill sb0490e1

    SB 490                                         First Engrossed



  1                      A bill to be entitled

  2         An act relating to property tax administration;

  3         amending s. 195.096, F.S.; requiring the

  4         Department of Revenue to notify the county

  5         commissioner or the corresponding officer under

  6         a consolidation charter that its findings

  7         regarding the review of the county tax

  8         assessment roll are available upon request;

  9         requiring the Department of Revenue to forward

10         its findings within 90 days after a request;

11         providing an effective date.

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

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15         Section 1.  Paragraph (f) of subsection (2) of section

16  195.096, Florida Statutes, is amended to read:

17         195.096  Review of assessment rolls.--

18         (2)  The department shall conduct, no less frequently

19  than once every 2 years, an in-depth review of the assessment

20  rolls of each county. The department need not individually

21  study every use-class of property set forth in s. 195.073, but

22  shall at a minimum study the level of assessment in relation

23  to just value of each classification specified in subsection

24  (3). Such in-depth review may include proceedings of the value

25  adjustment board and the audit or review of procedures used by

26  the counties to appraise property.

27         (f)  Within 120 days following the receipt of a county

28  assessment roll by the executive director of the department

29  pursuant to s. 193.1142(1), or within 10 days after approval

30  of the assessment roll, whichever is later, the department

31  shall complete the review for that county and forward its


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






    SB 490                                         First Engrossed



 1  findings, including a statement of the confidence interval for

 2  the median and such other measures as may be appropriate for

 3  each classification or subclassification studied and for the

 4  roll as a whole, employing a 95-percent level of confidence,

 5  and related statistical and analytical details to the Senate

 6  and the House of Representatives committees with oversight

 7  responsibilities for taxation, and the appropriate property

 8  appraiser. Upon releasing its findings, the department shall

 9  notify the chairperson of the appropriate county commission or

10  the corresponding official under a consolidated charter that

11  the department's findings are available upon request. The

12  department shall, within 90 days after receiving a written

13  request from the chairperson of the appropriate county

14  commission or the corresponding official under a consolidated

15  charter, forward a copy of its findings, including the

16  confidence interval for the median and such other measures of

17  each classification or subclassification studies and for all

18  the roll as a whole, and related statistical and analytical

19  details, to the requesting party. Finance, Taxation, and

20  Claims Committee; the House Finance and Taxation Committee;

21  and the appropriate property appraiser

22         Section 2.  This act shall take effect July 1, 2006.

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