Amendment
Bill No. CS/CS/HB 595
Amendment No. 423921
CHAMBER ACTION
Senate House
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1Representative Attkisson offered the following:
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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
6Statutes, is amended to read:
7     194.037  Disclosure of tax impact.--
8     (1)  After hearing all petitions, complaints, appeals, and
9disputes, the clerk shall make public notice of the findings and
10results of the board in at least a quarter-page size
11advertisement of a standard size or tabloid size newspaper, and
12the headline shall be in a type no smaller than 18 point. The
13advertisement shall not be placed in that portion of the
14newspaper where legal notices and classified advertisements
15appear. The advertisement shall be published in a newspaper of
16general paid circulation in the county. The newspaper selected
17shall be one of general interest and readership in the
18community, and not one of limited subject matter, pursuant to
19chapter 50. The headline shall read: TAX IMPACT OF VALUE
20ADJUSTMENT BOARD. The public notice shall list the members of
21the value adjustment board and the taxing authorities to which
22they are elected. The form shall show, in columnar form, for
23each of the property classes listed under subsection (2), the
24following information, with appropriate column totals:
25     (a)  In the first column, the number of parcels for which
26the board granted exemptions that had been denied or that had
27not been acted upon by the property appraiser.
28     (b)  In the second column, the number of parcels for which
29petitions were filed concerning a property tax exemption.
30     (c)  In the third column, the number of parcels for which
31the board considered the petition and reduced the assessment
32from that made by the property appraiser on the initial
33assessment roll.
34     (d)  In the fourth column, the number of parcels for which
35petitions were filed but not considered by the board because
36such petitions were withdrawn or settled prior to the board's
37consideration.
38     (e)(d)  In the fifth fourth column, the number of parcels
39for which petitions were filed requesting a change in assessed
40value, including requested changes in assessment classification.
41     (f)(e)  In the sixth fifth column, the net change in
42taxable value from the assessor's initial roll which results
43from board decisions.
44     (g)(f)  In the seventh sixth column, the net shift in taxes
45to parcels not granted relief by the board. The shift shall be
46computed as the amount shown in column 6 5 multiplied by the
47applicable millage rates adopted by the taxing authorities in
48hearings held pursuant to s. 200.065(2)(d) or adopted by vote of
49the electors pursuant to s. 9(b) or s. 12, Art. VII of the State
50Constitution, but without adjustment as authorized pursuant to
51s. 200.065(6). If for any taxing authority the hearing has not
52been completed at the time the notice required herein is
53prepared, the millage rate used shall be that adopted in the
54hearing held pursuant to s. 200.065(2)(c).
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T I T L E  A M E N D M E N T
59     Between lines 4-5 and insert:
60amending s. 194.037, F.S.; revising information required to be
61provided on the disclosure of tax impact form; providing
62legislative intent; specifying that taxpayers are precluded from
63having certain burdens of proof;


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