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The Florida Senate

HB 1261: Tax Administration

GENERAL BILL by Domino

Tax Administration; revises criteria for venue of tax matter actions in circuit courts; revises criteria for presumption of correctness of property appraiser's assessment of ad valorem tax value; provides additional criteria for filing returns in connection with certain estates; provides additional circumstances for taxpayer provision of certain evidence to DOR; revises provisions specifying taxpayer rights, etc. Amends FS.

Effective Date: 07/01/2007
Last Action: 5/4/2007 House - Died in Committee on State Affairs (GEA), Link/Iden/Sim/Compare passed, refer to CS/SB 2482 (Ch. 2007-106)
Bill Text: Web Page | PDF

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  • Bill History

    Date Chamber Action
    3/1/2007 House • Filed
    3/6/2007 House • Introduced -HJ 00089
    3/11/2007 House • Referred to Government Efficiency & Accountability Council; Policy & Budget Council -HJ 00183
    3/15/2007 House • Referred to State Affairs (GEA) by Government Efficiency & Accountability Council -HJ 00211
    5/4/2007 House • Died in Committee on State Affairs (GEA), Link/Iden/Sim/Compare passed, refer to CS/SB 2482 (Ch. 2007-106)

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  • HB 1261, Original Filed Version (Current Bill Version) Posted 3/1/2007 at 4:46 PM

    Bill Text:   Web Page | PDF
    Analyses:   None

    Related Bills (2)

    Bill Number Subject Filed By Relationship Last Action and Location
    H 7213 Taxation Government Efficiency & Accountability Council Compare Last Action: 5/1/2007 H Placed on Special Order Calendar; Substituted CS/SB 2482; Laid on Table, Link/Iden/Sim/Compare passed, refer to CS/SB 2482 (Ch. 2007-106) -HJ 00934
    Location:
    S 2482 (e3) Haridopolos Compare Last Action: 6/12/2007 Approved by Governor; Chapter No. 2007-106
    Location:

    Citations - Statutes (11)

    Citation Catchline Location in Bill Location In Bill Help
    72.011 Jurisdiction of circuit courts in specific tax matters; administrative hearings and appeals; time for commencing action; parties; deposits.
    194.011 Assessment notice; objections to assessments.
    194.181 Parties to a tax suit.
    194.301 Presumption of correctness.
    196.196 Determining whether property is entitled to charitable, religious, scientific, or literary exemption.
    198.13 Tax return to be made in certain cases; certificate of nonliability.
    212.07 Sales, storage, use tax; tax added to purchase price; dealer not to absorb; liability of purchasers who cannot prove payment of the tax; penalties; general exemptions.
    213.015 Taxpayer rights.
    213.255 Interest.
    213.756 Funds collected are state tax funds.
    215.26 Repayment of funds paid into State Treasury through error.

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