(LATE FILED)Amendment
Bill No. 2482
Amendment No. 454089
CHAMBER ACTION
Senate House
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1Representative(s) Patterson offered the following:
2
3     Amendment to Substitute Amendment (887735)
4     Remove lines 17-220, and insert:
5building for the 2007 tax year shall be partially reimbursed in
6the following manner:
7     (a)  An application must be filed by the owner, on or
8before February 1 of the year following the year in which the
9tornado occurred, with the property appraiser in the county
10where the property is located. Failure to file such application
11on or before the applicable deadline constitutes a waiver of any
12claim for partial reimbursement under this section. The
13application must be filed in the manner and form prescribed by
14the property appraiser.
15     (b)  The application, attested to under oath, must identify
16the property rendered uninhabitable by a tornado, the date the
17damage occurred, and the number of days the property was
18uninhabitable after the damage occurred. Documentation
19supporting the claim that the property was uninhabitable must
20accompany the application. Such documentation may include, but
21is not limited to, utility bills, insurance information,
22contractors' statements, building permit applications, or
23building inspection certificates of occupancy.
24     (c)  Upon receipt of the application, the property
25appraiser shall investigate the statements contained in the
26application to determine whether the applicant is entitled to a
27partial reimbursement under this section. If the property
28appraiser determines that the applicant is entitled to such
29reimbursement, the property appraiser shall calculate the
30reimbursement amount. The reimbursement shall be an amount equal
31to the total ad valorem taxes levied on the homestead property
32for the applicable tax year, multiplied by a ratio equal to the
33number of days the property was uninhabitable after the damage
34occurred in the applicable year divided by 365. However, the
35amount of reimbursement may not exceed $1,500.
36     (d)  The property appraiser shall compile a list of
37property owners entitled to a partial reimbursement. The list
38shall be submitted to the Department of Revenue no later than
39March 1 of the year following the year in which the tornado
40occurred through an electronic, web-based application provided
41by the department.
42     (e)  Upon receipt of the reimbursement lists from the
43property appraisers, the department shall disburse reimbursement
44checks from its Administrative Trust Fund in the amounts and to
45the persons indicated in the reimbursement lists received from
46the property appraisers. Before disbursing any reimbursement
47checks, the department shall determine the total amount of all
48reimbursement requests submitted by the property appraisers. If
49the total amount of reimbursements requested exceeds the amount
50available for that purpose, the department shall reduce all
51reimbursement checks by a percentage sufficient to reduce total
52reimbursement payments to an amount equal to the appropriation,
53less any amount retained pursuant to paragraph (2)(c).
54     (f)  As used in this section, the term "uninhabitable"
55means a building or structure cannot be used during a period of
5660 days or more for the purpose for which it was constructed.
57However, if a property owner is living in an uninhabitable
58structure because alternative living quarters are unavailable,
59the owner is eligible for reimbursement as provided in this
60section.
61     (2)(a)  The property appraiser shall notify the applicant
62by mail if the property appraiser determines that the applicant
63is not entitled to receive the reimbursement that he or she
64applied for under this section. Such notification shall be made
65on or before March 1 of the year following the year in which the
66tornado occurred. If an applicant's application for
67reimbursement is not fully granted, the applicant may file a
68petition with the value adjustment board for review of that
69decision. The petition must be filed with the value adjustment
70board on or before the 30th day after the mailing of the notice
71by the property appraiser.
72     (b)  The value adjustment board shall consider these
73petitions as expeditiously as possible.
74     (c)  By April 1 of the year following the year in which the
75tornado occurred, the property appraiser shall notify the
76department of the total amount of reimbursements denied for
77which a petition with the value adjustment board has been filed.
78The department shall retain an amount equal to the total amount
79of claims for which petitions had been filed with the value
80adjustment board or $922,500, whichever is less. The retained
81amount shall be used for the purpose of paying those claims that
82were denied by the property appraiser but granted by a value
83adjustment board. The department shall distribute the remaining
84funds in accordance with the provisions of paragraph (1)(e) to
85those property owners whose applications for reimbursement were
86granted by the property appraiser.
87     (d)  The department may not pay claims for reimbursement
88from the retained funds until all appeals to the value
89adjustment board have become final. The property appraiser for
90each county submitting a list of homeowners entitled to
91reimbursement under this section shall notify the department
92after all appeals to the value adjustment board of that county
93have become final. If reimbursements made under paragraph (1)(e)
94were reduced by the department, reimbursements granted by value
95adjustment boards shall be reduced by the same percentage.
96     (3)  Any person who knowingly and willfully gives false
97information for the purpose of claiming reimbursement under this
98section commits a misdemeanor of the first degree, punishable as
99provided in s. 775.082, Florida Statutes, or by a fine not
100exceeding $5,000, or both.
101     Section 39.  Reimbursement for sales taxes paid on mobile
102homes purchased to replace mobile homes damaged by a tornado.--
103     (1)  If a mobile home is purchased to replace a mobile home
104that experienced major damage from a tornado that occurred on
105December 25, 2006, or February 2, 2007, and if the damaged
106mobile home was the permanent residence of a permanent resident
107of this state, the state sales tax paid on the purchase of the
108replacement mobile home shall be reimbursed in the following
109manner:
110     (a)  An application must be filed on or before October 1,
1112007, by the owner with the property appraiser in the county
112where the damaged mobile home was located. Failure to file such
113application on or before October 1, 2007, constitutes a waiver
114of any claim for reimbursement under this section. The
115application must be filed in the manner and form prescribed by
116the property appraiser.
117     (b)  The application, attested to under oath, must identify
118the mobile home that experienced major damage from a tornado
119that occurred on December 25, 2006, or February 2, 2007, and the
120date the damage occurred. Documentation of major damage and a
121copy of the invoice for the replacement mobile home must
122accompany the application. Such documentation may include, but
123is not limited to, insurance information or information from the
124Federal Emergency Management Agency or the American Red Cross
125attesting to the major damage of the mobile home.
126     (c)  Upon receipt of the application, the property
127appraiser shall investigate the statements contained in the
128application to determine whether the applicant is entitled to
129reimbursement under this section. If the property appraiser
130determines that the applicant is entitled to reimbursement, the
131property appraiser shall calculate the reimbursement amount. The
132reimbursement shall be an amount equal to the state sales tax
133paid on the purchase price of the replacement mobile home, as
134determined by the tax tables of the Department of Revenue, which
135amount may not exceed $1,500.
136     (d)  The property appraiser shall compile a list of mobile
137home owners entitled to reimbursement under this section. The
138list shall be submitted to the Department of Revenue by November
1391, 2007, through an electronic, web-based application provided
140by the department.
141     (e)  Upon receipt of the reimbursement lists from the
142property appraisers, the department shall disburse reimbursement
143checks from its Administrative Trust Fund in the amounts and to
144the persons indicated in the reimbursement lists received from
145the property appraisers. Before disbursing any reimbursement
146checks, the department shall determine the total amount of all
147reimbursement requests submitted by the property appraisers. If
148the total amount of reimbursements requested exceeds the amount
149available for that purpose, the department shall reduce all
150reimbursement checks by a percentage sufficient to reduce total
151reimbursement payments to an amount equal to the appropriation,
152less any amount retained pursuant to paragraph (2)(c).
153     (f)  As used in this section, the term:
154     1.  "Major damage" means that a mobile home is more than
15550-percent destroyed or that a mobile home cannot be inhabited
156and cannot be repaired for less than the amount of its value
157before the December 25, 2006, or February 2, 2007, tornado.
158     2.  "Mobile home" means a mobile home as defined in s.
159320.01(2)(a), Florida Statutes, a manufactured home as defined
160in s. 320.01(2)(b), Florida Statutes, or a trailer as defined in
161s. 320.08(10), Florida Statutes.
162     3.  "Permanent residence" and "permanent resident" have the
163same meanings as provided in s. 196.012, Florida Statutes.
164     (2)(a)  The property appraiser shall notify the applicant
165by mail if the property appraiser determines that the applicant
166is not entitled to receive the reimbursement that he or she
167applied for under this section. Such notification shall be made
168on or before November 1, 2007. If an applicant's application for
169reimbursement is not fully granted, the applicant may file a
170petition with the value adjustment board for review of that
171decision. The petition must be filed with the value adjustment
172board on or before the 30th day after the mailing of the notice
173by the property appraiser.
174     (b)  The value adjustment board shall consider these
175petitions as expeditiously as possible.
176     (c)  By December 1, 2007, the property appraiser shall
177notify the department of the total amount of reimbursements
178denied for which a petition with the value adjustment board has
179been filed. The department shall retain an amount equal to the
180total amount of claims for which petitions had been filed with
181the value adjustment board, or $309,000, whichever is less. The
182retained amount shall be used for the purpose of paying claims
183that were denied by the property appraiser but granted by a
184value adjustment board. The department shall distribute the
185remaining funds in accordance with the provisions of paragraph
186(1)(e) to mobile home owners whose applications for
187reimbursement were granted by the property appraiser.
188     (d)  The department may not pay claims for reimbursement
189from the retained funds until all appeals to the value
190adjustment board have become final. The property appraiser for
191each county submitting a list of homeowners entitled to
192reimbursement under this section shall notify the department
193after all appeals to the value adjustment board of that county
194have become final. If reimbursements made under paragraph (1)(e)
195were reduced by the department, reimbursements granted by value
196adjustment boards shall be reduced by the same percentage.
197     (3)  Any person who claims reimbursement under section 38
198of this act is not eligible for the reimbursement provided by
199this section.
200     (4)  Any person who knowingly and willfully gives false
201information for the purpose of claiming a reimbursement under
202this section commits a misdemeanor of the first degree,
203punishable as provided in s. 775.082, Florida Statutes, or by a
204fine not exceeding $5,000, or both.
205     Section 40.  Notwithstanding the provisions of s. 216.301,
206Florida Statutes, and in accordance with s. 216.351, Florida
207Statutes, the Executive Office of the Governor shall, on July 1,
2082008, certify forward all unexpended funds appropriated pursuant


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