1

A bill to be entitled

2

An act relating to real property assessments; amending

3

s. 194.301, F.S.; providing applicability; revising the

4

burden of proof in challenges to the property

5

appraiser's assessment of just value; deleting the

6

presumption of correctness and placing a burden of

7

proof on the appraiser; providing legislative intent

8

that the taxpayer does not have the burden of proving

9

that the property appraiser's assessment is

10

unsupported; providing for applicability; requiring the

11

electronic reporting of local government revenue and

12

expenditure data; requiring the reporting of local

13

government budgets; requiring the electronic reporting

14

of local government contracts; providing an effective

15

date.

16

17

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

18

19

     Section 1.  Effective upon this act becoming law and

20

applying to petitions or complaints challenging a property

21

appraiser's assessment filed on or after that date, section

22

194.301, Florida Statutes, is amended to read:

23

     194.301 Ad valorem tax assessment; burden of proof

24

presumption of correctness.--

25

     (1) In an any administrative or judicial action in which a

26

taxpayer challenges an ad valorem tax assessment of just value,

27

the property appraiser has the burden proving that his or her

28

assessment complies with s. 193.011 and professionally accepted

29

appraisal practices, including mass appraisal if appropriate, in

30

which case the appraiser's assessment shall be presumed correct.

31

If the appraiser meets that burden, the taxpayer has the burden

32

of proving by a preponderance of the evidence that the assessment

33

is in excess of just value, or that the This presumption of

34

correctness is lost if the taxpayer shows by a preponderance of

35

the evidence that either the property appraiser has failed to

36

consider properly the criteria in s. 193.011 or if the property

37

appraiser's assessment is arbitrarily based on appraisal

38

practices that which are different from the appraisal practices

39

generally applied by the property appraiser to comparable

40

property within the same class and within the same county. If the

41

presumption of correctness is lost, the taxpayer shall have the

42

burden of proving by a preponderance of the evidence that the

43

appraiser's assessment is in excess of just value. If the

44

presumption of correctness is retained, the taxpayer shall have

45

the burden of proving by clear and convincing evidence that the

46

appraiser's assessment is in excess of just value. In no case

47

shall the taxpayer have the burden of proving that the property

48

appraiser's assessment is not supported by any reasonable

49

hypothesis of a legal assessment.

50

     (2) In a judicial action in which the property appraiser

51

challenges the value adjustment board's assessment of just value,

52

the property appraiser has the burden of proving by a

53

preponderance of the evidence that the board's assessment is less

54

than just value. If the property appraiser's assessment is

55

determined to be erroneous, the value adjustment board or the

56

court may can establish the assessment if there is exists

57

competent, substantial evidence in the record, which cumulatively

58

meets the requirements of s. 193.011 and professionally accepted

59

appraisal practices. If the record lacks competent, substantial

60

evidence meeting the just value criteria of s. 193.011, the

61

matter shall be remanded to the property appraiser with

62

appropriate directions from the value adjustment board or the

63

court.

64

     Section 2. It is the express intent of the Legislature that

65

the taxpayer not have the burden of proving that the property

66

appraiser's assessment is not supported by any reasonable

67

hypothesis of a legal assessment and that court holdings setting

68

out such a standard were expressly rejected by the adoption of

69

chapter 97-85, Laws of Florida. It is the further intent of the

70

Legislature that court opinions published since 1997 citing the

71

"every reasonable hypothesis standard" are expressly rejected to

72

the extent they are cited as interpretative of legislative

73

intent.

74

     Section 3. Truth in spending.--For the purpose of providing

75

truth in spending, local governments shall electronically post

76

all revenues received and all expenditures made on the local

77

government's official website if one is available, or on the

78

county government's official website in all other cases. For the

79

purpose of this section, the term "local government" includes

80

counties, municipalities, school districts, water management

81

districts, and any special district that has authority to levy ad

82

valorem taxes or non-ad valorem assessments. By July 1, 2009, the

83

Department of Revenue shall develop a uniform format that permits

84

local governments to produce and report revenue and expenditure

85

data on a substantially similar basis and that is highly

86

comparable among the local governments. The uniform format must

87

contain the standard categories of revenues and expenditures used

88

by local governments in the annual financial report submitted to

89

the Department of Financial Services under s. 218.32, Florida

90

Statutes.

91

     (1) The local governments shall begin electronically

92

posting all revenues received and expenditures made during the

93

previous fiscal year in a format that is accessible without

94

charge to any individual who has Internet access using standard

95

web-browsing software and in accordance with the following

96

schedule:

97

     (a) By December 31, 2010, and annually thereafter, any

98

county, municipality, or school district that has a population of

99

300,000 or more on April 1, 2008, as reported by the Office of

100

Economic and Demographic Research under s. 186.901, Florida

101

Statutes, and all water management districts.

102

     (b) By December 31, 2011, and annually thereafter, any

103

county, municipality, or school district that has a population

104

of at least 50,000 but fewer than 300,000 on April 1, 2008, as

105

reported by the Office of Economic and Demographic Research

106

under s. 186.901, Florida Statutes.

107

     (c) By December 31, 2012, and annually thereafter, any

108

county, municipality, or school district that has a population of

109

fewer than 50,000 on April 1, 2008, as reported by the Office of

110

Economic and Demographic Research under s. 186.901, Florida

111

Statutes, and all special taxing districts, independent taxing

112

districts, and any other taxing authority created by state law, a

113

political subdivision, or referendum.

114

     (2) The local governments shall also prepare a summary

115

report of all revenues and expenditures electronically posted

116

which shall be made available to the residents within the

117

jurisdiction of the respective local government by mail or by

118

newspaper advertisement or in an electronic format posted on the

119

appropriate website in accordance with the following schedule:

120

     (a) By February 1, 2011, and annually thereafter, the local

121

governments subject to paragraph (1)(a).

122

     (b) By February 1, 2012, and annually thereafter, the local

123

governments subject to paragraph (1)(b).

124

     (c) By February 1, 2013, and annually thereafter, the local

125

governments subject to paragraph (1)(c).

126

     Section 4. Transparency in local government budgets.--For

127

the purpose of providing transparency in local government

128

budgets, each local government shall provide electronic access to

129

its budget information. For the purposes of this section, the

130

term "local government" includes counties, municipalities, school

131

districts, and any special district that has authority to levy ad

132

valorem taxes or non-ad valorem assessments. The local government

133

shall electronically post its anticipated revenues, proposed

134

budget, and tentative millage rate on the local government's

135

official website, if one is available, or on the county

136

government's official website in all other cases by the date the

137

notice required under s. 200.069, Florida Statutes, is mailed.

138

Within 10 days after the adoption of the budget, the local

139

government shall electronically post its adopted budget and

140

millage rate. Each county government official website shall

141

provide links to the websites of local governments within the

142

county's jurisdiction.

143

     Section 5. Transparency in local government

144

contracting.--For the purpose of providing transparency in local

145

government contracting, local governments shall electronically

146

post all contracts that are public records on the local

147

government's official website, if one is available, or on the

148

county government's official website in all other cases. For the

149

purposes of this section, the term "local government" includes

150

counties, municipalities, school districts, and any special

151

district that has authority to levy ad valorem taxes or non-ad

152

valorem assessments. School district employment contracts are

153

exempt from this section. The contracts shall be posted within 30

154

days after execution in accordance with the following schedule:

155

     (1) By November 1, 2008, any county, municipality, or

156

school district that has a population of 300,000 or more on April

157

1, 2008, as reported by the Office of Economic and Demographic

158

Research under s. 186.901, Florida Statutes, and all water

159

management districts shall electronically post contracts of

160

$25,000 or more executed on or after October 1, 2008.

161

     (2) By November 1, 2008, any county, municipality, water

162

management district, or school district that has a population of

163

at least 50,000 but fewer than 300,000 on April 1, 2008, as

164

reported by the Office of Economic and Demographic Research under

165

s. 186.901, Florida Statutes, shall electronically post contracts

166

of $15,000 or more executed on or after October 1, 2009.

167

     (3) By November 1, 2010, any county, municipality, or

168

school district that has a population of fewer than 50,000 on

169

April 1, 2008, as reported by the Office of Economic and

170

Demographic Research under s. 186.901, Florida Statutes, and all

171

special taxing districts, independent taxing districts, and any

172

other taxing authority created by state law, a political

173

subdivision, or referendum shall electronically post contracts of

174

$5,000 or more executed on or after October 1, 2010.

175

     Section 6.  This act shall take effect July 1, 2008.