Florida Senate - 2007 SENATOR AMENDMENT
Bill No. SB 4-D
Barcode 831234
CHAMBER ACTION
Senate House
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10/17/2007 03:04 PM .
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11 Senator Atwater moved the following amendment:
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13 Senate Amendment (with title amendment)
14 On page 6, line 8, through
15 page 8, line 11, delete those lines
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17 and insert:
18 194.301 Burden of proof in assessment challenges
19 Presumption of correctness.--
20 (1) In any administrative or judicial action in which
21 a taxpayer challenges an ad valorem tax assessment of value,
22 the property appraiser shall have the burden of proving that
23 the assessment was arrived at in compliance with s. 193.011
24 using established standards of professional appraisal
25 practice. If proven, the appraiser's assessment shall be
26 presumed correct. The taxpayer shall then have the burden of
27 proving by a preponderance of the evidence that the assessment
28 of value is in excess of just value or that the assessment is
29 based on appraisal practices that are different from the
30 appraisal practices generally applied by the property
31 appraiser to comparable property within the same class in the
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Florida Senate - 2007 SENATOR AMENDMENT
Bill No. SB 4-D
Barcode 831234
1 county. This presumption of correctness is lost if the
2 taxpayer shows by a preponderance of the evidence that either
3 the property appraiser has failed to consider properly the
4 criteria in s. 193.011 or if the property appraiser's
5 assessment is arbitrarily based on appraisal practices which
6 are different from the appraisal practices generally applied
7 by the property appraiser to comparable property within the
8 same class and within the same county. If the presumption of
9 correctness is lost, the taxpayer shall have the burden of
10 proving by a preponderance of the evidence that the
11 appraiser's assessment is in excess of just value. If the
12 presumption of correctness is retained, the taxpayer shall
13 have the burden of proving by clear and convincing evidence
14 that the appraiser's assessment is in excess of just value. In
15 no case shall the taxpayer have the burden of proving that the
16 property appraiser's assessment is not supported by any
17 reasonable hypothesis of a legal assessment.
18 (2) If the property appraiser's assessment is found
19 determined to be erroneous, the value adjustment board or the
20 court can determine establish the assessment if there exists
21 competent, substantial evidence in the record, which
22 cumulatively meets the requirements of s. 193.011. If the
23 record lacks such competent, substantial evidence meeting the
24 just value criteria of s. 193.011, the matter shall be
25 remanded to the property appraiser with appropriate directions
26 from the value adjustment board or the court.
27 (3) In any administrative or judicial action in which
28 a grant or denial of an exemption or assessment classification
29 is challenged, the property appraiser shall have the burden of
30 proving that his or her grant or denial is in compliance with
31 laws governing such exemption or assessment classification.
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Florida Senate - 2007 SENATOR AMENDMENT
Bill No. SB 4-D
Barcode 831234
1 ================ T I T L E A M E N D M E N T ===============
2 And the title is amended as follows:
3 On page 1, lines 3-12, delete those lines
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5 and insert:
6 amending s. 194.301, F.S.; revising criteria,
7 requirements, and assignment of the burden of
8 proof in assessment challenges; requiring a
9 property appraiser to prove that assessment
10 classifications comply with applicable law;
11 providing for the amendments to s.
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