| 1 | Representative(s) Brummer offered the following: |
| 2 |
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| 3 | Amendment (with title amendment) |
| 4 | Between lines 16 and 17, insert: |
| 5 | Section 1. Paragraph (d) of subsection (1) of section |
| 6 | 194.034, Florida Statutes, is amended to read: |
| 7 | 194.034 Hearing procedures; rules.-- |
| 8 | (1) |
| 9 | (d) Notwithstanding the provisions of this subsection, no |
| 10 | petitioner may present for consideration, nor may a board or |
| 11 | special magistrate accept for consideration, testimony or other |
| 12 | evidentiary materials that were requested of the petitioner in |
| 13 | writing by the property appraiser of which the petitioner had |
| 14 | knowledge and denied to the property appraiser. However, a board |
| 15 | or special magistrate may accept for consideration testimony or |
| 16 | other evidentiary materials not previously submitted, provided |
| 17 | the board or special magistrate deems that the property |
| 18 | appraiser's original written request was excessive. |
| 19 | Section 2. Subsection (1) of section 194.181, Florida |
| 20 | Statutes, is amended to read: |
| 21 | 194.181 Parties to a tax suit.-- |
| 22 | (1) The plaintiff in any tax suit shall be: |
| 23 | (a) The taxpayer; or |
| 24 | (b) Another other person contesting the assessment of any |
| 25 | tax, the payment of which he or she is responsible for under a |
| 26 | statute; or |
| 27 | (c) A person who is responsible for the entire tax payment |
| 28 | pursuant to a contract and is authorized by a contract or has |
| 29 | the written consent of the property owner to challenge the |
| 30 | assessment;, or |
| 31 | (d) The condominium association, cooperative association, |
| 32 | or homeowners' association as defined in s. 723.075 which |
| 33 | operates the units subject to the assessment; or |
| 34 | (e)(b) The property appraiser pursuant to s. 194.036. |
| 35 |
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| 36 | ======= T I T L E A M E N D M E N T ======= |
| 37 | Remove line 6 and insert: |
| 38 | An act relating to property tax administration; amending |
| 39 | s. 194.034, F.S.; authorizing a value adjustment board or |
| 40 | special magistrate to accept certain testimony or |
| 41 | materials at a property appraiser's assessment hearing for |
| 42 | consideration under certain circumstances; amending s. |
| 43 | 194.181, F.S.; revising criteria for the list of |
| 44 | plaintiffs to any tax suit; amending |