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A bill to be entitled

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An act relating to property assessments; amending s.

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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 date.

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

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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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     Section 2.  This act shall take effect July 1, 2008.