Amendment
Bill No. 7003D

Amendment No. 896769

CHAMBER ACTION
Senate		House
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1	Representative(s) Frishe and Attkisson  offered the following:
2
3	Amendment (with title amendment)
4	Remove lines 136 through 197 and insert:
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6	194.301  Burden of proof in assessment challenges
7	Presumption of correctness.--
8	(1)  In any administrative or judicial action in which a
9	taxpayer challenges an ad valorem tax assessment of value, the
10	property appraiser shall have the burden of proving that the
11	assessment was arrived at in compliance with s. 193.011 using
12	established standards of professional appraisal practice. If
13	proven, the appraiser's assessment shall be presumed correct.
14	The taxpayer shall then have the burden of proving by a
15	preponderance of the evidence that the assessment of value is in
16	excess of just value or that the assessment is based on
17	appraisal practices that are different from the appraisal
18	practices generally applied by the property appraiser to
19	comparable property within the same class in the county. This
20	presumption of correctness is lost if the taxpayer shows by a
21	preponderance of the evidence that either the property appraiser
22	has failed to consider properly the criteria in s. 193.011 or if
23	the property appraiser's assessment is arbitrarily based on
24	appraisal practices which are different from the appraisal
25	practices generally applied by the property appraiser to
26	comparable property within the same class and within the same
27	county. If the presumption of correctness is lost, the taxpayer
28	shall have the burden of proving by a preponderance of the
29	evidence that the appraiser's assessment is in excess of just
30	value. If the presumption of correctness is retained, the
31	taxpayer shall have the burden of proving by clear and
32	convincing evidence that the appraiser's assessment is in excess
33	of just value. In no case shall the taxpayer have the burden of
34	proving that the property appraiser's assessment is not
35	supported by any reasonable hypothesis of a legal assessment.
36	(2)  If the property appraiser's assessment is found
37	determined to be erroneous, the value adjustment board or the
38	court can determine establish the assessment if there exists
39	competent, substantial evidence in the record, which
40	cumulatively meets the requirements of s. 193.011. If the record
41	lacks such competent, substantial evidence meeting the just
42	value criteria of s. 193.011, the matter shall be remanded to
43	the property appraiser with appropriate directions from the
44	value adjustment board or the court.
45	(3)  In any administrative or judicial action in which a
46	grant or denial of an exemption or assessment classification is
47	challenged, the property appraiser shall have the burden of
48	proving that his or her grant or denial is in compliance with
49	laws governing such exemption or assessment classification.
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52	======= T I T L E  A M E N D M E N T =======
53	Remove lines 3 through 10 and insert:
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55	194.301, F.S.; revising criteria, requirements, and
56	assignment of the burden of proof in assessment
57	challenges; requiring a property appraiser to prove that
58	assessment classifications comply with applicable law;
59	providing for the amendments to s. 194.301,

CODING: Words stricken are deletions; words underlined are additions.