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Senator Haridopolos moved the following amendment:

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     Senate Amendment (with title amendment)

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     Delete line(s) 220-240

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and insert:

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     Section 5. It is the express intent of the Legislature that

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a taxpayer shall never have the burden of proving that the

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property appraiser's assessment is not supported by any

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reasonable hypothesis of a legal assessment. It is the further

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intent of the Legislature that any cases of law published since

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1997 applying the every-reasonable-hypothesis burden of proof to

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uphold the property appraiser's assessment are expressly rejected

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to the extent that they are interpretive of legislative intent.

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     Section 6.  Section 195.052, Florida Statutes, is amended to

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read:

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     195.052  Research and tabulation of data.--The department

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shall conduct constant research and maintain accurate tabulations

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of data and conditions existing as to ad valorem taxation, shall

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annually publish such data as may be appropriate to facilitate

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fiscal policymaking, and shall annually make such recommendations

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to the Legislature as are necessary to ensure that property is

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valued according to its just value and is equitably taxed

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throughout the state. Such data shall include the annual

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percentage increase in total nonvoted ad valorem taxes levied by

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each city and county and shall include information on the

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distribution of ad valorem taxes levied among the various

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classifications of property, including homestead, nonhomestead

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residential, new construction, commercial, and industrial

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properties. Such data shall include the previous year's adopted

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millage rate, the current year's millage rate, and the current

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percentage increase in taxes levied above the rolled-back rate.

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Such data shall be published, at a minimum, on the department's

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website and on the websites of all property appraisers of this

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state, if available. Publication shall occur not later than 90 60

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days after receipt of extended rolls for all counties pursuant to

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s. 193.122(7).

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     Section 7.  This act shall take effect September 1, 2008.

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================ T I T L E  A M E N D M E N T ================

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And the title is amended as follows:

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     Delete line(s) 25-26

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and insert:

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providing legislative intent; specifying that taxpayers

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are precluded from having certain burdens of proof;

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amending s. 195.052, F.S.; specifying requirements for

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data to be published by the Department of Revenue;

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extending the publication period; providing an effective

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date.

4/30/2008  10:42:00 AM     FT.26.09209