Florida Senate - 2007 COMMITTEE AMENDMENT
Bill No. SB 4-D
Barcode 715776
CHAMBER ACTION
Senate House
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10/16/2007 07:16 PM .
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11 The Committee on Finance and Tax (Atwater) recommended the
12 following amendment:
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14 Senate Amendment (with title amendment)
15 On page 6, line 8, through
16 page 8, line 11, delete those lines
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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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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
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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 laws governing such exemption or assessment classification.
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5 And the title is amended as follows:
6 On page 1, lines 3-12, delete those lines
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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.
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