| 1 | Representative(s) Seiler offered the following: |
| 2 |
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| 3 | Amendment (with title amendment) |
| 4 | Remove line(s) 298-328 and insert: |
| 5 | 194.301 Presumption of correctness and burden of proof in |
| 6 | ad valorem tax assessment challenges.--In any administrative or |
| 7 | judicial proceeding action in which a taxpayer challenges an ad |
| 8 | valorem tax assessment of value is challenged, the burden of |
| 9 | proof shall be upon the party initiating the proceeding and such |
| 10 | party shall have the burden of proving by a preponderance of the |
| 11 | evidence that the assessment, as established by the property |
| 12 | appraiser or the Value Adjustment Board, is incorrect. The |
| 13 | property appraiser's assessment shall be presumed correct, |
| 14 | except that if the Value Adjustment Board has established a |
| 15 | different assessment, the assessment of the Value Adjustment |
| 16 | Board shall be presumed correct. This presumption of correctness |
| 17 | is lost if the taxpayer shows by a preponderance of the evidence |
| 18 | that either the property appraiser has failed to comply with |
| 19 | uniform standards of professional appraisal practice in his or |
| 20 | her consideration of consider properly the criteria in s. |
| 21 | 193.011 or if the property appraiser's assessment is arbitrarily |
| 22 | based on appraisal practices which are different from the |
| 23 | appraisal practices generally applied by the property appraiser |
| 24 | to comparable property within the same class and within the same |
| 25 | county. If the presumption of correctness is lost, the taxpayer |
| 26 | shall have the burden of proving by a preponderance of the |
| 27 | evidence that the appraiser's assessment is in excess of just |
| 28 | value. If the presumption of correctness is retained, the |
| 29 | taxpayer shall have the burden of proving by clear and |
| 30 | convincing evidence that the appraiser's assessment is in excess |
| 31 | of just value. In no case shall the taxpayer have the burden of |
| 32 | proving that the property appraiser's assessment is not |
| 33 | supported by any reasonable hypothesis of a legal assessment. If |
| 34 | the property appraiser's assessment is determined to be |
| 35 | erroneous, the Value Adjustment Board or the court can establish |
| 36 | the assessment if there exists competent, substantial evidence |
| 37 | in the record, which cumulatively meets the requirements of s. |
| 38 | 193.011. If the record lacks competent, substantial evidence |
| 39 | meeting the just value criteria of s. 193.011, the matter shall |
| 40 | be remanded to the property appraiser with appropriate |
| 41 | directions from the Value Adjustment Board or the court. |
| 42 |
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| 43 |
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| 44 | ======= T I T L E A M E N D M E N T ======= |
| 45 | Remove line(s) 36-40, and insert: |
| 46 | revising criteria for a presumption of correctness of ad valorem |
| 47 | taxation assessments and the burden of proof in actions |
| 48 | challenging such assessments; providing an |