Florida Senate - 2008 COMMITTEE AMENDMENT
Bill No. SB 512
657766
Senate
Comm: RCS
4/22/2008
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House
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The Committee on Community Affairs (Wise) recommended the
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following amendment:
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Senate Amendment (with title amendment)
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Delete line(s) 10-16
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and insert:
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Section 1. Subsection (10) is added to section 195.096,
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Florida Statutes, to read:
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195.096 Review of assessment rolls.--
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(10) In addition to the review of each county's assessment
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rolls pursuant to this section, the assessment of any property
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that is subject to ad valorem taxation and that is owned by the
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property appraiser of the county is subject to review by the
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department. For property individually or jointly owned by the
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property appraiser, for all property held in trust or other
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representative capacity for the benefit of the property
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appraiser, and for all property owned by a closely held
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corporation or partnership in which the property appraiser owns
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more than a 25-percent interest, the department shall review the
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assessment of such property at least once every 2 years during
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its review of the assessment rolls pursuant to this section. The
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property appraiser shall identify such property to the department
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and make available any data requested by the department to permit
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the department to perform such review. In conducting its review,
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the department shall comply with all standards with which
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property appraisers are required to comply. The department shall
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complete such review within the timeframes set forth for review
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of assessment rolls under this section.
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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) 3-5
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and insert:
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195.096, F.S.; requiring the Department of Revenue to
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review the assessment of certain property owned or
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controlled by property appraisers; requiring property
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appraisers to identify such property and make certain
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information available to the department; requiring the
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department to comply with certain standards when
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conducting its review; providing an effective
4/18/2008 11:40:00 AM 5-07721-08
CODING: Words stricken are deletions; words underlined are additions.