| 1 | The Conference Committee on HB 5061 offered the following: |
| 2 |
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| 3 | Conference Committee Amendment (with title amendment) |
| 4 | Remove everything after the enacting clause and insert: |
| 5 | Section 1. Subsection (2) of section 195.002, Florida |
| 6 | Statutes, is amended to read: |
| 7 | 195.002 Supervision by Department of Revenue.-- |
| 8 | (2) In furtherance of its duty to conduct schools to |
| 9 | upgrade assessment skills and collection skills, the department |
| 10 | may establish by rule committees on admissions and |
| 11 | certification. Additionally, the department may incur reasonable |
| 12 | expenses for hiring instructors, travel, office operations, |
| 13 | certificates of completion, badges or awards, and food service |
| 14 | incidental to conducting such schools, salaries and benefits of |
| 15 | department employees whose duties are directly associated with |
| 16 | developing and conducting such schools, and for administering |
| 17 | any certification program under s. 145.10 or s. 145.11. The |
| 18 | department may charge a tuition fee and an examination fee to |
| 19 | any person who attends such a school and may charge a fee to |
| 20 | certify or recertify any person under such a program. The |
| 21 | department shall deposit such fees into the Certification |
| 22 | Program Trust Fund which is created in the State Treasury. There |
| 23 | shall be separate school accounts and program accounts in the |
| 24 | trust fund for property appraisers and for tax collectors. The |
| 25 | department shall use money in the fund to pay such expenses. |
| 26 | Section 2. Section 195.022, Florida Statutes, is amended |
| 27 | to read: |
| 28 | 195.022 Forms to be prescribed by Department of |
| 29 | Revenue.--The Department of Revenue shall prescribe all forms to |
| 30 | be used by property appraisers, tax collectors, clerks of the |
| 31 | circuit court, and value adjustment boards in administering and |
| 32 | collecting ad valorem taxes. The department shall prescribe a |
| 33 | form for each purpose. For counties with a population of 100,000 |
| 34 | or fewer, the Department of Revenue shall furnish the forms. For |
| 35 | counties with a population greater than 100,000, the county |
| 36 | officer shall reproduce forms for distribution at the expense of |
| 37 | his or her office. A county officer may use a form other than |
| 38 | the form prescribed by the department upon obtaining written |
| 39 | permission from the executive director of the department; |
| 40 | however, no county officer shall use a form the substantive |
| 41 | content of which is at variance with the form prescribed by the |
| 42 | department for the same or a similar purpose. If the executive |
| 43 | director finds good cause to grant such permission he or she may |
| 44 | do so. The county officer may continue to use such approved form |
| 45 | until the law which specifies the form is amended or repealed or |
| 46 | until the officer receives written disapproval from the |
| 47 | executive director. Otherwise, all such officers and their |
| 48 | employees shall use the forms, and follow the instructions |
| 49 | applicable to the forms, which are prescribed by the department. |
| 50 | The department, upon request of any property appraiser or, in |
| 51 | any event, at least once every 3 years, shall prescribe and |
| 52 | furnish such aerial photographs and nonproperty ownership maps |
| 53 | to the property appraisers as are necessary to ensure that all |
| 54 | real property within the state is properly listed on the roll. |
| 55 | All photographs and maps furnished to counties with a population |
| 56 | of 25,000 or fewer shall be paid for by the department as |
| 57 | provided by law. For counties with a population greater than |
| 58 | 25,000, the department shall furnish such items at the property |
| 59 | appraiser's expense. The department may incur reasonable |
| 60 | expenses for procuring aerial photographs and nonproperty |
| 61 | ownership maps and may charge a fee to the respective property |
| 62 | appraiser equal to the cost incurred. The department shall |
| 63 | deposit such fees into the Certification Program Trust Fund, |
| 64 | created pursuant to s. 195.002. There shall be a separate |
| 65 | account in the trust fund for the aid and assistance activity of |
| 66 | providing aerial photographs and nonproperty ownership maps to |
| 67 | property appraisers. The department shall use money in the fund |
| 68 | to pay such expenses. All forms and maps furnished by the |
| 69 | department shall be paid for by the department as provided by |
| 70 | law. All forms and maps and instructions relating to their use |
| 71 | shall be substantially uniform throughout the state. An officer |
| 72 | may employ supplemental forms and maps, at the expense of his or |
| 73 | her office, which he or she deems expedient for the purpose of |
| 74 | administering and collecting ad valorem taxes. The forms |
| 75 | required in ss. 193.461(3)(a) and 196.011(1) for renewal |
| 76 | purposes shall require sufficient information for the property |
| 77 | appraiser to evaluate the changes in use since the prior year. |
| 78 | If the property appraiser determines, in the case of a taxpayer, |
| 79 | that he or she has insufficient current information upon which |
| 80 | to approve the exemption, or if the information on the renewal |
| 81 | form is inadequate for him or her to evaluate the taxable status |
| 82 | of the property, he or she may require the resubmission of an |
| 83 | original application. |
| 84 | Section 3. Subsection (4) of section 195.087, Florida |
| 85 | Statutes, is amended to read: |
| 86 | 195.087 Property appraisers and tax collectors to submit |
| 87 | budgets to Department of Revenue.-- |
| 88 | (4) The property appraisers and tax collectors of this |
| 89 | state are hereby authorized to pay any fee established by the |
| 90 | department for attendance by an employee at a school established |
| 91 | and conducted by the department pursuant to s. 195.002. Further, |
| 92 | the travel and per diem expenses of such employee may be paid as |
| 93 | set forth in s. 112.061. Property appraisers are authorized to |
| 94 | pay a fee established by the department for the costs of aerial |
| 95 | photographs and nonproperty ownership maps provided by the |
| 96 | department pursuant to s. 195.022. |
| 97 | Section 4. This act shall take effect July 1, 2008. |
| 98 |
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| 99 |
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| 100 | ----------------------------------------------------- |
| 101 | T I T L E A M E N D M E N T |
| 102 | Remove the entire title and insert: |
| 103 | A bill to be entitled |
| 104 | An act relating to revenue administration; amending s. |
| 105 | 195.002, F.S.; authorizing payment of salaries and |
| 106 | benefits for certain employees associated with certain |
| 107 | schools; amending s. 195.022, F.S.; specifying |
| 108 | requirements of the department and property appraisers for |
| 109 | payment of expenses of furnishing photographs and maps; |
| 110 | authorizing the department to incur certain expenses and |
| 111 | charge fees equal to such expenses; providing for deposit |
| 112 | of such fees into the Certification Program Trust Fund; |
| 113 | providing for separate accounts in the fund for certain |
| 114 | purposes; providing for department use of such funds for |
| 115 | certain expenses; amending s. 195.087, F.S.; authorizing |
| 116 | property appraisers to pay a fee established by the |
| 117 | department for aerial photographs and certain maps |
| 118 | provided by the department; providing an effective date. |