| 1 | Representative Attkisson offered the following: |
| 2 |
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| 3 | Amendment (with title amendment) |
| 4 | Between lines 27 and 28, insert: |
| 5 | Section 2. Subsection (1) of section 194.037, Florida |
| 6 | Statutes, is amended to read: |
| 7 | 194.037 Disclosure of tax impact.-- |
| 8 | (1) After hearing all petitions, complaints, appeals, and |
| 9 | disputes, the clerk shall make public notice of the findings and |
| 10 | results of the board in at least a quarter-page size |
| 11 | advertisement of a standard size or tabloid size newspaper, and |
| 12 | the headline shall be in a type no smaller than 18 point. The |
| 13 | advertisement shall not be placed in that portion of the |
| 14 | newspaper where legal notices and classified advertisements |
| 15 | appear. The advertisement shall be published in a newspaper of |
| 16 | general paid circulation in the county. The newspaper selected |
| 17 | shall be one of general interest and readership in the |
| 18 | community, and not one of limited subject matter, pursuant to |
| 19 | chapter 50. The headline shall read: TAX IMPACT OF VALUE |
| 20 | ADJUSTMENT BOARD. The public notice shall list the members of |
| 21 | the value adjustment board and the taxing authorities to which |
| 22 | they are elected. The form shall show, in columnar form, for |
| 23 | each of the property classes listed under subsection (2), the |
| 24 | following information, with appropriate column totals: |
| 25 | (a) In the first column, the number of parcels for which |
| 26 | the board granted exemptions that had been denied or that had |
| 27 | not been acted upon by the property appraiser. |
| 28 | (b) In the second column, the number of parcels for which |
| 29 | petitions were filed concerning a property tax exemption. |
| 30 | (c) In the third column, the number of parcels for which |
| 31 | the board considered the petition and reduced the assessment |
| 32 | from that made by the property appraiser on the initial |
| 33 | assessment roll. |
| 34 | (d) In the fourth column, the number of parcels for which |
| 35 | petitions were filed but not considered by the board because |
| 36 | such petitions were withdrawn or settled prior to the board's |
| 37 | consideration. |
| 38 | (e)(d) In the fifth fourth column, the number of parcels |
| 39 | for which petitions were filed requesting a change in assessed |
| 40 | value, including requested changes in assessment classification. |
| 41 | (f)(e) In the sixth fifth column, the net change in |
| 42 | taxable value from the assessor's initial roll which results |
| 43 | from board decisions. |
| 44 | (g)(f) In the seventh sixth column, the net shift in taxes |
| 45 | to parcels not granted relief by the board. The shift shall be |
| 46 | computed as the amount shown in column 6 5 multiplied by the |
| 47 | applicable millage rates adopted by the taxing authorities in |
| 48 | hearings held pursuant to s. 200.065(2)(d) or adopted by vote of |
| 49 | the electors pursuant to s. 9(b) or s. 12, Art. VII of the State |
| 50 | Constitution, but without adjustment as authorized pursuant to |
| 51 | s. 200.065(6). If for any taxing authority the hearing has not |
| 52 | been completed at the time the notice required herein is |
| 53 | prepared, the millage rate used shall be that adopted in the |
| 54 | hearing held pursuant to s. 200.065(2)(c). |
| 55 |
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| 56 |
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| 57 | ----------------------------------------------------- |
| 58 | T I T L E A M E N D M E N T |
| 59 | Between lines 4-5 and insert: |
| 60 | amending s. 194.037, F.S.; revising information required to be |
| 61 | provided on the disclosure of tax impact form; providing |
| 62 | legislative intent; specifying that taxpayers are precluded from |
| 63 | having certain burdens of proof; |