| 1 | A bill to be entitled |
| 2 | An act relating to property appraisers; amending s. |
| 3 | 195.096, F.S.; requiring the department to review the |
| 4 | assessment of certain property owned or controlled by |
| 5 | property appraisers; requiring property appraisers to |
| 6 | identify such property and make certain information |
| 7 | available to the department; providing review requirements |
| 8 | for the department; providing an effective date. |
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| 10 | Be It Enacted by the Legislature of the State of Florida: |
| 11 |
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| 12 | Section 1. Subsection (10) is added to section 195.096, |
| 13 | Florida Statutes, to read: |
| 14 | 195.096 Review of assessment rolls.-- |
| 15 | (10) In addition to the review of assessment rolls of the |
| 16 | county as set forth in this section, the assessment of any |
| 17 | property subject to ad valorem taxation owned by the property |
| 18 | appraiser of the county shall be subject to review by the |
| 19 | department as provided in this subsection. For such property |
| 20 | individually or jointly owned by the property appraiser, for all |
| 21 | property held in trust or other representative capacity for the |
| 22 | benefit of the property appraiser, and for all property owned by |
| 23 | a closely held corporation or partnership in which the property |
| 24 | appraiser owns more than a 25-percent interest, the department |
| 25 | shall review no less frequently than once every 2 years the |
| 26 | assessment of such property during its review of the assessment |
| 27 | rolls pursuant to this section. The property appraiser shall |
| 28 | identify to the department such property to be reviewed by the |
| 29 | department and make available any data requested by the |
| 30 | department to permit the department to perform such review. In |
| 31 | conducting such review, the department shall comply with all |
| 32 | standards with which property appraisers are required to comply. |
| 33 | The department shall complete such reviews within the timeframes |
| 34 | set forth for review of assessment rolls under this section. |
| 35 | Section 2. This act shall take effect July 1, 2008. |