HB 5061

1	A bill to be entitled
2	An act relating to revenue administration; amending s.
3	195.002, F.S.; authorizing payment of salaries and
4	benefits for certain employees associated with certain
5	schools; amending s. 195.022, F.S.; specifying
6	requirements of the department and property appraisers for
7	payment of expenses of furnishing photographs and maps;
8	authorizing the department to incur certain expenses and
9	charge fees equal to such expenses; providing for deposit
10	of such fees into the Certification Program Trust Fund;
11	providing for separate accounts in the fund for certain
12	purposes; providing for department use of such funds for
13	certain expenses; amending s. 195.087, F.S.; authorizing
14	property appraisers to pay a fee established by the
15	department for aerial photographs and certain maps
16	provided by the department; providing an effective date.
17
18	Be It Enacted by the Legislature of the State of Florida:
19
20	Section 1.  Subsection (2) of section 195.002, Florida
21	Statutes, is amended to read:
22	195.002  Supervision by Department of Revenue.--
23	(2)  In furtherance of its duty to conduct schools to
24	upgrade assessment skills and collection skills, the department
25	may establish by rule committees on admissions and
26	certification. Additionally, the department may incur reasonable
27	expenses for hiring instructors, travel, office operations,
28	certificates of completion, badges or awards, and food service
29	incidental to conducting such schools, salaries and benefits of
30	department employees whose duties are directly associated with
31	developing and conducting such schools, and for administering
32	any certification program under s. 145.10 or s. 145.11. The
33	department may charge a tuition fee and an examination fee to
34	any person who attends such a school and may charge a fee to
35	certify or recertify any person under such a program. The
36	department shall deposit such fees into the Certification
37	Program Trust Fund which is created in the State Treasury. There
38	shall be separate school accounts and program accounts in the
39	trust fund for property appraisers and for tax collectors. The
40	department shall use money in the fund to pay such expenses.
41	Section 2.  Section 195.022, Florida Statutes, is amended
42	to read:
43	195.022  Forms to be prescribed by Department of
44	Revenue.--The Department of Revenue shall prescribe all forms to
45	be used by property appraisers, tax collectors, clerks of the
46	circuit court, and value adjustment boards in administering and
47	collecting ad valorem taxes. The department shall prescribe a
48	form for each purpose. For counties with a population of 100,000
49	or fewer, the Department of Revenue shall furnish the forms. For
50	counties with a population greater than 100,000, the county
51	officer shall reproduce forms for distribution at the expense of
52	his or her office. A county officer may use a form other than
53	the form prescribed by the department upon obtaining written
54	permission from the executive director of the department;
55	however, no county officer shall use a form the substantive
56	content of which is at variance with the form prescribed by the
57	department for the same or a similar purpose. If the executive
58	director finds good cause to grant such permission he or she may
59	do so. The county officer may continue to use such approved form
60	until the law which specifies the form is amended or repealed or
61	until the officer receives written disapproval from the
62	executive director. Otherwise, all such officers and their
63	employees shall use the forms, and follow the instructions
64	applicable to the forms, which are prescribed by the department.
65	The department, upon request of any property appraiser or, in
66	any event, at least once every 3 years, shall prescribe and
67	furnish such aerial photographs and nonproperty ownership maps
68	to the property appraisers as are necessary to ensure that all
69	real property within the state is properly listed on the roll.
70	All photographs and maps furnished to counties with a population
71	of 25,000 or fewer shall be paid for by the department as
72	provided by law. For counties with a population greater than
73	25,000, the department shall furnish such items at the property
74	appraiser's expense. The department may incur reasonable
75	expenses for procuring aerial photographs and nonproperty
76	ownership maps and may charge a fee to the respective property
77	appraiser equal to the cost incurred. The department shall
78	deposit such fees into the Certification Program Trust Fund,
79	created pursuant to s. 195.002. There shall be a separate
80	account in the trust fund for the aid and assistance activity of
81	providing aerial photographs and nonproperty ownership maps to
82	property appraisers. The department shall use money in the fund
83	to pay such expenses. All forms and maps furnished by the
84	department shall be paid for by the department as provided by
85	law. All forms and maps and instructions relating to their use
86	shall be substantially uniform throughout the state. An officer
87	may employ supplemental forms and maps, at the expense of his or
88	her office, which he or she deems expedient for the purpose of
89	administering and collecting ad valorem taxes. The forms
90	required in ss. 193.461(3)(a) and 196.011(1) for renewal
91	purposes shall require sufficient information for the property
92	appraiser to evaluate the changes in use since the prior year.
93	If the property appraiser determines, in the case of a taxpayer,
94	that he or she has insufficient current information upon which
95	to approve the exemption, or if the information on the renewal
96	form is inadequate for him or her to evaluate the taxable status
97	of the property, he or she may require the resubmission of an
98	original application.
99	Section 3.  Subsection (4) of section 195.087, Florida
100	Statutes, is amended to read:
101	195.087  Property appraisers and tax collectors to submit
102	budgets to Department of Revenue.--
103	(4)  The property appraisers and tax collectors of this
104	state are hereby authorized to pay any fee established by the
105	department for attendance by an employee at a school established
106	and conducted by the department pursuant to s. 195.002. Further,
107	the travel and per diem expenses of such employee may be paid as
108	set forth in s. 112.061. Property appraisers are authorized to
109	pay a fee established by the department for the costs of aerial
110	photographs and nonproperty ownership maps provided by the
111	department pursuant to s. 195.022.
112	Section 4.  This act shall take effect July 1, 2008.

CODING: Words stricken are deletions; words underlined are additions.