| 1 | A bill to be entitled |
| 2 | An act relating to ad valorem tax data; amending s. |
| 3 | 195.052, F.S.; specifying requirements for data to be |
| 4 | published by the Department of Revenue; extending the |
| 5 | publication period; providing an effective date. |
| 6 |
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| 7 | Be It Enacted by the Legislature of the State of Florida: |
| 8 |
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| 9 | Section 1. Section 195.052, Florida Statutes, is amended |
| 10 | to read: |
| 11 | 195.052 Research and tabulation of data.--The department |
| 12 | shall conduct constant research and maintain accurate |
| 13 | tabulations of data and conditions existing as to ad valorem |
| 14 | taxation, shall annually publish such data as may be appropriate |
| 15 | to facilitate fiscal policymaking, and shall annually make such |
| 16 | recommendations to the Legislature as are necessary to ensure |
| 17 | that property is valued according to its just value and is |
| 18 | equitably taxed throughout the state. Such data shall include |
| 19 | the annual percentage increase in total nonvoted ad valorem |
| 20 | taxes levied by each city and county and shall include |
| 21 | information on the distribution of ad valorem taxes levied among |
| 22 | the various classifications of property, including homestead, |
| 23 | nonhomestead residential, new construction, commercial, and |
| 24 | industrial properties. Such data shall include the previous |
| 25 | year's adopted millage rate, the current year's millage rate, |
| 26 | and the current percentage increase in taxes levied above the |
| 27 | rolled-back rate. Such data shall be published, at a minimum, on |
| 28 | the department's website and on the websites of all property |
| 29 | appraisers of this state, if available. Publication shall occur |
| 30 | not later than 90 60 days after receipt of extended rolls for |
| 31 | all counties pursuant to s. 193.122(7). |
| 32 | Section 2. This act shall take effect July 1, 2008. |