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A bill to be entitled

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An act relating to sales taxes; amending s. 39, chapter

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2007-106, Laws of Florida; extending a deadline for

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certain mobile home owners to file an application for

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reimbursement of sales taxes paid on mobile homes

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purchased to replace mobile homes damaged by a tornado;

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requiring that certain unexpended funds certified forward

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be used for the purpose of paying the reimbursements;

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providing an effective date.

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Be It Enacted by the Legislature of the State of Florida:

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     Section 1.  Paragraphs (a) and (d) of subsection (1) and

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paragraphs (a) and (c) of subsection (2) of section 39 of chapter

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2007-106, Laws of Florida, are amended to read:

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     Section 39.  Reimbursement for sales taxes paid on mobile

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homes purchased to replace mobile homes damaged by a tornado.--

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     (1)  If a mobile home is purchased to replace a mobile home

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that experienced major damage from a tornado that occurred on

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December 25, 2006, or February 2, 2007, and if the damaged mobile

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home was the permanent residence of a permanent resident of this

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state, the state sales tax paid on the purchase of the

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replacement mobile home shall be reimbursed in the following

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manner:

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     (a)  An application must be filed on or before October 1,

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2008 2007, by the owner with the property appraiser in the county

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where the damaged mobile home was located. Failure to file such

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application on or before October 1, 2008 2007, constitutes a

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waiver of any claim for reimbursement under this section. The

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application must be filed in the manner and form prescribed by

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the property appraiser.

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     (d)  The property appraiser shall compile a list of mobile

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home owners entitled to reimbursement under this section. The

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list shall be submitted to the Department of Revenue by November

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1, 2008 2007, through an electronic, web-based application

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provided by the department.

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     (2)(a)  The property appraiser shall notify the applicant by

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mail if the property appraiser determines that the applicant is

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not entitled to receive the reimbursement that he or she applied

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for under this section. Such notification shall be made on or

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before November 1, 2008 2007. If an applicant's application for

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reimbursement is not fully granted, the applicant may file a

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petition with the value adjustment board for review of that

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decision. The petition must be filed with the value adjustment

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board on or before the 30th day after the mailing of the notice

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by the property appraiser.

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     (c) By December 1, 2008 2007, the property appraiser shall

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notify the department of the total amount of reimbursements

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denied for which a petition with the value adjustment board has

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been filed. The department shall retain an amount equal to the

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total amount of claims for which petitions had been filed with

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the value adjustment board, or $309,000, whichever is less. The

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retained amount shall be used for the purpose of paying claims

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that were denied by the property appraiser but granted by a value

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adjustment board. The department shall distribute the remaining

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funds in accordance with the provisions of paragraph (1)(e) to

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mobile home owners whose applications for reimbursement were

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granted by the property appraiser.

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     Section 2. Notwithstanding the provisions of s. 216.301,

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Florida Statutes, and in accordance with s. 216.351, Florida

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Statutes, the unexpended funds certified forward pursuant to

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section 40 of chapter 2007-106, Laws of Florida, shall be used

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for the purpose of paying sales tax reimbursements as provided in

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section 1 of this act.

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     Section 3.  This act shall take effect upon becoming a law.