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