Florida Senate - 2007                      COMMITTEE AMENDMENT
    Bill No. SB 4-D
                        Barcode 715776
                            CHAMBER ACTION
              Senate                               House
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 1           Comm: 6/WD            .                    
       10/16/2007 07:16 PM         .                    
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11  The Committee on Finance and Tax (Atwater) recommended the
12  following amendment:
13  
14         Senate Amendment (with title amendment) 
15         On page 6, line 8, through
16            page 8, line 11, delete those lines
17  
18  and insert:  
19         194.301  Burden of proof in assessment challenges
20  Presumption of correctness.--
21         (1)  In any administrative or judicial action in which
22  a taxpayer challenges an ad valorem tax assessment of value,
23  the property appraiser shall have the burden of proving that
24  the assessment was arrived at in compliance with s. 193.011
25  using established standards of professional appraisal
26  practice. If proven, the appraiser's assessment shall be
27  presumed correct. The taxpayer shall then have the burden of
28  proving by a preponderance of the evidence that the assessment
29  of value is in excess of just value or that the assessment is
30  based on appraisal practices that are different from the
31  appraisal practices generally applied by the property
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    8:31 PM   10/15/07                            s0004Dc-ft25-j06

Florida Senate - 2007 COMMITTEE AMENDMENT Bill No. SB 4-D Barcode 715776 1 appraiser to comparable property within the same class in the 2 county. This presumption of correctness is lost if the 3 taxpayer shows by a preponderance of the evidence that either 4 the property appraiser has failed to consider properly the 5 criteria in s. 193.011 or if the property appraiser's 6 assessment is arbitrarily based on appraisal practices which 7 are different from the appraisal practices generally applied 8 by the property appraiser to comparable property within the 9 same class and within the same county. If the presumption of 10 correctness is lost, the taxpayer shall have the burden of 11 proving by a preponderance of the evidence that the 12 appraiser's assessment is in excess of just value. If the 13 presumption of correctness is retained, the taxpayer shall 14 have the burden of proving by clear and convincing evidence 15 that the appraiser's assessment is in excess of just value. In 16 no case shall the taxpayer have the burden of proving that the 17 property appraiser's assessment is not supported by any 18 reasonable hypothesis of a legal assessment. 19 (2) If the property appraiser's assessment is found 20 determined to be erroneous, the value adjustment board or the 21 court can determine establish the assessment if there exists 22 competent, substantial evidence in the record, which 23 cumulatively meets the requirements of s. 193.011. If the 24 record lacks such competent, substantial evidence meeting the 25 just value criteria of s. 193.011, the matter shall be 26 remanded to the property appraiser with appropriate directions 27 from the value adjustment board or the court. 28 (3) In any administrative or judicial action in which 29 a grant or denial of an exemption or assessment classification 30 is challenged, the property appraiser shall have the burden of 31 proving that his or her grant or denial is in compliance with 2 8:31 PM 10/15/07 s0004Dc-ft25-j06
Florida Senate - 2007 COMMITTEE AMENDMENT Bill No. SB 4-D Barcode 715776 1 laws governing such exemption or assessment classification. 2 3 4 ================ T I T L E A M E N D M E N T =============== 5 And the title is amended as follows: 6 On page 1, lines 3-12, delete those lines 7 8 and insert: 9 amending s. 194.301, F.S.; revising criteria, 10 requirements, and assignment of the burden of 11 proof in assessment challenges; requiring a 12 property appraiser to prove that assessment 13 classifications comply with applicable law; 14 providing for the amendments to s. 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 3 8:31 PM 10/15/07 s0004Dc-ft25-j06