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A bill to be entitled

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An act relating to real property assessments; amending s.

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194.301, F.S.; revising the burden of proof in challenges

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to the property appraiser's assessment of just value;

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deleting the presumption of correctness and placing the

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burden of proof on the appraiser; providing an effective

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date.

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

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     Section 1.  Section 194.301, Florida Statutes, is amended to

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read:

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     194.301 Ad valorem tax assessment; burden of proof

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presumption of correctness.--In an any administrative or judicial

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action in which a taxpayer challenges an ad valorem tax

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assessment of just value, the property appraiser has the burden

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of proving by a preponderance of the evidence that his or her

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assessment complies with s. 193.011 and professionally accepted

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appraisal practices appraiser's assessment shall be presumed

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correct. This presumption of correctness is lost if the taxpayer

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shows by a preponderance of the evidence that either the property

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appraiser has failed to consider properly the criteria in s.

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193.011 or if the property appraiser's assessment is arbitrarily

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based on appraisal practices which are different from the

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appraisal practices generally applied by the property appraiser

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to comparable property within the same class and within the same

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county. If the presumption of correctness is lost, the taxpayer

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shall have the burden of proving by a preponderance of the

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evidence that the appraiser's assessment is in excess of just

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value. If the presumption of correctness is retained, the

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taxpayer shall have the burden of proving by clear and convincing

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evidence that the appraiser's assessment is in excess of just

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value. In no case shall the taxpayer have the burden of proving

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that the property appraiser's assessment is not supported by any

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reasonable hypothesis of a legal assessment. If the property

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appraiser fails to meet the burden of proof or the appraiser's

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assessment is determined to be erroneous, the value adjustment

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board or the court may can establish the assessment if there is

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exists competent, substantial evidence in the record, which

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cumulatively meets the requirements of s. 193.011. If the record

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lacks competent, substantial evidence meeting the just value

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criteria of s. 193.011, the matter shall be remanded to the

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property appraiser with appropriate directions from the value

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adjustment board or the court.

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     Section 2.  This act shall take effect July 1, 2008.