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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) 90-169

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and insert: Section 3.  Section 194.035, Florida Statutes, is

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amended to read:

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     194.035  Special magistrates; property evaluators.--

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     (1)  In counties having a population of more than 75,000,

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the board shall appoint special magistrates for the purpose of

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taking testimony and making recommendations to the board, which

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recommendations the board may act upon without further hearing.

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These special magistrates may not be elected or appointed

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officials or employees of the county but shall be selected from a

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list of those qualified individuals who are willing to serve as

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special magistrates. Employees and elected or appointed officials

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of a taxing jurisdiction or of the state may not serve as special

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magistrates. The clerk of the board shall annually notify such

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individuals or their professional associations to make known to

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them that opportunities to serve as special magistrates exist.

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The Department of Revenue shall provide a list of qualified

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special magistrates to any county with a population of 75,000 or

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less. Subject to appropriation, the department shall reimburse

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counties with a population of 75,000 or less for payments made to

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special magistrates appointed for the purpose of taking testimony

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and making recommendations to the value adjustment board pursuant

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to this section. The department shall establish a reasonable

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range for payments per case to special magistrates based on such

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payments in other counties. Requests for reimbursement of

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payments outside this range shall be justified by the county. If

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the total of all requests for reimbursement in any year exceeds

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the amount available pursuant to this section, payments to all

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counties shall be prorated accordingly. If a county having a

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population less than 75,000 does not appoint a special magistrate

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to hear each petition, the person or persons designated to hear

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petitions before the value adjustment board shall attend the

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training provided pursuant to subsection (3), regardless of

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whether the person would otherwise be required to attend, but

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shall not be required to pay the tuition fee specified in

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subsection (3). A special magistrate appointed to hear issues of

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exemptions and classifications shall be a member of The Florida

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Bar with no less than 5 years' experience in the area of ad

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valorem taxation. A special magistrate appointed to hear issues

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regarding the valuation of real estate shall be a state certified

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real estate appraiser with not less than 5 years' experience in

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real property valuation. A special magistrate appointed to hear

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issues regarding the valuation of tangible personal property

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shall be a designated member of a nationally recognized

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appraiser's organization with not less than 5 years' experience

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in tangible personal property valuation. A special magistrate

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need not be a resident of the county in which he or she serves. A

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special magistrate may not represent a person before the board in

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any tax year during which he or she has served that board as a

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special magistrate. Before appointing a special magistrate, a

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value adjustment board shall verify the special magistrate's

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qualifications. The value adjustment board shall ensure that the

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selection of special magistrates is based solely upon the

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experience and qualifications of the special magistrate and is

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not influenced by the property appraiser. The special magistrate

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shall accurately and completely preserve all testimony and, in

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making recommendations to the value adjustment board, shall

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include proposed findings of fact, conclusions of law, and

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reasons for upholding or overturning the determination of the

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property appraiser. The board shall appoint special magistrates

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from the list so compiled prior to convening of the board. The

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expense of hearings before magistrates and any compensation of

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special magistrates shall be borne three-fifths by the board of

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county commissioners and two-fifths by the school board.

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     (2)  The value adjustment board of each county may employ

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qualified property appraisers or evaluators to appear before the

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value adjustment board at that meeting of the board which is held

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for the purpose of hearing complaints. Such property appraisers

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or evaluators shall present testimony as to the just value of any

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property the value of which is contested before the board and

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shall submit to examination by the board, the taxpayer, and the

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property appraiser.

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     (3) The department shall provide and conduct training for

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special magistrates at least once each state fiscal year in at

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least five locations throughout the state. Such training shall

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emphasize the department's standard measures of value, including

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the guidelines for real and tangible personal property.

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Notwithstanding subsection (1), a person who has 3 years of

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relevant experience and who has completed the training provided

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by the department under this subsection may be appointed as a

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special magistrate. The training shall be open to the public. The

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department shall charge tuition fees to any person attending this

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training in an amount sufficient to fund the department's costs

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to conduct all aspects of the training. The department shall

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deposit the fees collected into the Certification Program Trust

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Fund pursuant to s. 195.002(2).

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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) 12-22

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and insert:

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amending s. 194.035, F.S.; requiring certain persons in

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certain counties to attend special magistrate training

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under certain circumstances; providing a fee exemption;

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requiring value adjustment boards to verify the

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qualifications of special magistrates prior to

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appointment; providing selection criteria; requiring the

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department to provide and conduct training for special

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magistrates; providing training requirements; requiring

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the department to charge tuition fees; providing for

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deposit of such fees; amending s. 194.037, F.S.: revising

4/30/2008  10:53:00 AM     FT.26.09215