| 1 | The Local Government Council 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 tax administration; amending |
| 7 | s. 195.096, F.S.; requiring the Department of Revenue to |
| 8 | notify certain local government officers of the |
| 9 | availability on request of department findings regarding |
| 10 | department review of the county tax assessment roll; |
| 11 | requiring the department to provide a copy of such |
| 12 | findings to a requesting party within a time certain; |
| 13 | providing an effective date. |
| 14 |
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| 15 | Be It Enacted by the Legislature of the State of Florida: |
| 16 |
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| 17 | Section 1. Paragraph (f) of subsection (2) of section |
| 18 | 195.096, Florida Statutes, is amended to read: |
| 19 | 195.096 Review of assessment rolls.-- |
| 20 | (2) The department shall conduct, no less frequently than |
| 21 | once every 2 years, an in-depth review of the assessment rolls |
| 22 | of each county. The department need not individually study every |
| 23 | use-class of property set forth in s. 195.073, but shall at a |
| 24 | minimum study the level of assessment in relation to just value |
| 25 | of each classification specified in subsection (3). Such in- |
| 26 | depth review may include proceedings of the value adjustment |
| 27 | board and the audit or review of procedures used by the counties |
| 28 | to appraise property. |
| 29 | (f) Within 120 days following the receipt of a county |
| 30 | assessment roll by the executive director of the department |
| 31 | pursuant to s. 193.1142(1), or within 10 days after approval of |
| 32 | the assessment roll, whichever is later, the department shall |
| 33 | complete the review for that county and forward its findings, |
| 34 | including a statement of the confidence interval for the median |
| 35 | and such other measures as may be appropriate for each |
| 36 | classification or subclassification studied and for the roll as |
| 37 | a whole, employing a 95-percent level of confidence, and related |
| 38 | statistical and analytical details to the committees of the |
| 39 | Senate and the House of Representatives with oversight |
| 40 | responsibilities for taxation Finance, Taxation, and Claims |
| 41 | Committee; the House Finance and Taxation Committee; and to the |
| 42 | appropriate property appraiser. Upon releasing its findings, the |
| 43 | department shall notify the chairperson of the appropriate |
| 44 | county commission or the corresponding official under a |
| 45 | consolidated charter that the department's findings are |
| 46 | available upon request. Within 90 days after receiving a written |
| 47 | request from the chairperson of the appropriate county |
| 48 | commission or the corresponding official under a consolidated |
| 49 | charter, the department shall provide a copy of its findings to |
| 50 | the requesting party, including the confidence interval for the |
| 51 | median and such other measures for each classification or |
| 52 | subclassification studied and for the roll as a whole and |
| 53 | related statistical and analytical details. |
| 54 | Section 2. This act shall take effect July 1, 2006. |