| 1 | Representative(s) Richardson offered the following: |
| 2 |
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| 3 | Amendment (with title amendment) |
| 4 | Remove lines 134 through 197 and insert: |
| 5 |
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| 6 | Section 1. Section 194.301, Florida Statutes, is amended |
| 7 | to read: |
| 8 | 194.301 Presumption of correctness.--In any administrative |
| 9 | or judicial action in which a taxpayer challenges an ad valorem |
| 10 | tax assessment of value, the property appraiser's assessment |
| 11 | shall be presumed correct. This presumption of correctness is |
| 12 | lost if the taxpayer shows by a preponderance of the evidence |
| 13 | that either the property appraiser has failed to consider |
| 14 | properly the criteria in s. 193.011 or if the property |
| 15 | appraiser's assessment is arbitrarily based on appraisal |
| 16 | practices that which are different from the appraisal practices |
| 17 | generally applied by the property appraiser to comparable |
| 18 | property within the same class and within the same county. In |
| 19 | addition, for nonhomestead real property, the presumption of |
| 20 | correctness is lost if the just value of the challenged parcel |
| 21 | is less than $1 million. If the presumption of correctness is |
| 22 | lost, the taxpayer has shall have the burden of proving by a |
| 23 | preponderance of the evidence that the appraiser's assessment is |
| 24 | in excess of just value. If the presumption of correctness is |
| 25 | retained, the taxpayer has shall have the burden of proving by |
| 26 | clear and convincing evidence that the appraiser's assessment is |
| 27 | in excess of just value. In no case shall the taxpayer have the |
| 28 | burden of proving that the property appraiser's assessment is |
| 29 | not supported by any reasonable hypothesis of a legal |
| 30 | assessment. If the property appraiser's assessment is determined |
| 31 | to be erroneous, the Value Adjustment Board or the court can |
| 32 | establish the assessment if there exists competent, substantial |
| 33 | evidence in the record, which cumulatively meets the |
| 34 | requirements of s. 193.011. If the record lacks competent, |
| 35 | substantial evidence meeting the just value criteria of s. |
| 36 | 193.011, the matter shall be remanded to the property appraiser |
| 37 | with appropriate directions from the Value Adjustment Board or |
| 38 | the court. This section does not authorize any value adjustment |
| 39 | board or court to establish the value of property except in |
| 40 | accordance with the State Constitution. |
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| 42 |
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| 43 | ======= T I T L E A M E N D M E N T ======= |
| 44 | Remove lines 5 through 10 and insert: |
| 45 |
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| 46 | tax assessment is lost; providing for the amendments to s. |
| 47 | 194.301, |