Florida Senate - 2008 SENATOR AMENDMENT
Bill No. HB 5061, 1st Eng.
874674
Senate
Floor: 1/AD/2R
4/16/2008 12:12 PM
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House
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Senator Alexander moved the following amendment:
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Senate Amendment (with title amendment)
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Delete everything after the enacting clause
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and insert:
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Section 1. Subsection (2) of section 195.002, Florida
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Statutes, is amended to read:
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195.002 Supervision by Department of Revenue.--
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(2) In furtherance of its duty to conduct schools to
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upgrade assessment skills and collection skills, the department
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may establish by rule committees on admissions and certification.
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Additionally, the department may incur reasonable expenses for
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hiring instructors, travel, office operations, certificates of
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completion, badges or awards, and food service incidental to
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conducting such schools; for the salaries and benefits of
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department employees whose duties are directly associated with
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developing and conducting such schools; and for administering any
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certification program under s. 145.10 or s. 145.11. The
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department may charge a tuition fee and an examination fee to any
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person who attends such a school and may charge a fee to certify
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or recertify any person under such a program. The department
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shall deposit such fees into the Certification Program Trust Fund
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which is created in the State Treasury. There shall be separate
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school accounts and program accounts in the trust fund for
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property appraisers and for tax collectors. The department shall
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use money in the fund to pay such expenses.
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Section 2. Section 195.022, Florida Statutes, is amended to
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read:
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195.022 Forms to be prescribed by Department of
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Revenue.--The Department of Revenue shall prescribe all forms to
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be used by property appraisers, tax collectors, clerks of the
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circuit court, and value adjustment boards in administering and
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collecting ad valorem taxes. The department shall prescribe a
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form for each purpose. For counties that have with a population
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of 100,000 or fewer, the Department of Revenue shall furnish the
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forms. For counties that have with a population greater than
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100,000, the county officer shall reproduce forms for
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distribution at the expense of his or her office. A county
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officer may use a form other than the form prescribed by the
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department upon obtaining written permission from the executive
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director of the department; however, a no county officer may not
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shall use a form the substantive content of which is at variance
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with the form prescribed by the department for the same or a
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similar purpose. If the executive director finds good cause to
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grant such permission he or she may do so. The county officer may
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continue to use such approved form until the law that which
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specifies the form is amended or repealed or until the officer
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receives written disapproval from the executive director.
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Otherwise, all such officers and their employees shall use the
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forms, and follow the instructions applicable to the forms, which
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are prescribed by the department. The department, upon request of
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any property appraiser or, in any event, at least once every 3
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years, shall prescribe and furnish such aerial photographs and
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nonproperty ownership maps to the property appraisers as are
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necessary to ensure that all real property within the state is
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properly listed on the roll. Aerial photographs and nonproperty
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ownership maps shall be procured and provided in the manner and
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form prescribed by the department. The costs of all photographs
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and maps furnished to counties that have a population of 25,000
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or fewer shall be paid by the department as provided by law. For
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counties that have a population greater than 25,000, the
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department shall furnish such items at the expense of the
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property appraiser. The department may incur reasonable expenses
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for procuring aerial photographs and nonproperty ownership maps
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and may charge a fee to the respective property appraiser equal
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to the costs incurred. The department shall deposit such fees
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into the Certification Program Trust Fund, created pursuant to s.
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195.002. There shall be a separate account in the trust fund for
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activities relating to the aid and assistance of providing aerial
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photographs and nonproperty ownership maps to property
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appraisers. The department shall use moneys in the trust fund to
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pay such expenses. All forms and maps furnished by the department
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shall be paid for by the department as provided by law. All forms
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and maps and instructions relating to their use shall be
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substantially uniform throughout the state. An officer may employ
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supplemental forms and maps, at the expense of his or her office,
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which he or she deems expedient for the purpose of administering
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and collecting ad valorem taxes. The forms required in ss.
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193.461(3)(a) and 196.011(1) for renewal purposes shall require
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sufficient information for the property appraiser to evaluate the
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changes in use since the prior year. If the property appraiser
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determines, in the case of a taxpayer, that he or she has
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insufficient current information upon which to approve the
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exemption, or if the information on the renewal form is
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inadequate for him or her to evaluate the taxable status of the
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property, he or she may require the resubmission of an original
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application.
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Section 3. Subsection (4) of section 195.087, Florida
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Statutes, is amended to read:
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195.087 Property appraisers and tax collectors to submit
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budgets to Department of Revenue.--
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(4) The property appraisers and tax collectors of this
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state are hereby authorized to pay any fee established by the
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department for attendance by an employee at a school established
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and conducted by the department pursuant to s. 195.002. Further,
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the travel and per diem expenses of such employee may be paid as
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set forth in s. 112.061. The property appraisers are authorized
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to pay a fee established by the department for the costs of
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aerial photographs and nonproperty ownership maps that are
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provided by the department, but are not paid by the department
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pursuant to s. 195.022.
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Section 4. This act shall take effect July 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 everything before the enacting clause
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and insert:
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A bill to be entitled
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An act relating to the Department of Revenue; amending s.
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195.002, F.S.; authorizing the Department of Revenue to
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incur reasonable expenses for the salaries and benefits of
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employees whose duties are directly associated with
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developing and conducting schools to upgrade assessment
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and collection skills; amending s. 195.022, F.S.;
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requiring the department to pay for aerial photographs and
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nonproperty ownership maps provided to the property
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appraisers of certain counties; providing an exception;
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authorizing the department to charge fees for procuring
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photographs and maps and deposit the proceeds into the
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Certification Program Trust Fund; amending s. 195.087,
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F.S.; authorizing property appraisers to pay the costs of
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aerial photographs and nonproperty ownership maps which
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are not paid by the department; providing an effective
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date.
4/10/2008 10:11:00 AM 17-07289-08
CODING: Words stricken are deletions; words underlined are additions.