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A bill to be entitled

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An act relating to ad valorem tax assessments; amending s.

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194.301, F.S.; eliminating the automatic presumption of

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correctness accorded to the property appraiser; requiring

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the property appraiser to prove that his or her ad valorem

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assessment resulted from applying the factors set forth in

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law using established standards of professional appraisal

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practice before the assessment is presumed correct;

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providing that the taxpayer has the burden of proving that

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the assessment is in excess of just value or that the

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assessment is based on appraisal practices that are

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different from the appraisal practices generally applied

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by the property appraiser to comparable property within

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the same class in the same county; providing that in an

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administrative or judicial proceeding the property

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appraiser has the burden of proving compliance with laws

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governing tax exemptions and tax assessment

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classifications; providing legislative intent that the act

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is remedial in nature; specifying that the act applies to

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pending petitions and complaints; providing an effective

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date.

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

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     Section 1.  Section 194.301, Florida Statutes, is amended to

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read:

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     194.301  Presumption of correctness.--

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     (1) In any administrative or judicial action in which a

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taxpayer challenges an ad valorem tax assessment of value, the

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property appraiser has the burden of proving that his or her

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assessment value resulted from applying the factors set forth in

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s. 193.011 using established standards of professional appraisal

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practice, in which case the assessment shall be presumed correct.

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The taxpayer has the burden of proving by a preponderance of the

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evidence that the assessment is in excess of the just value or

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that the assessment is based on appraisal practices that are

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different from the appraisal practices generally applied by the

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property appraiser to comparable property within the same class

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in the same county. appraiser's assessment shall be presumed

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correct. This presumption of correctness is lost if the taxpayer

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shows by a preponderance of the evidence that either the property

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appraiser has failed to consider properly the criteria in s.

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193.011 or if the property appraiser's assessment is arbitrarily

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based on appraisal practices which are different from the

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appraisal practices generally applied by the property appraiser

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to comparable property within the same class and within the same

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county. If the presumption of correctness is lost, the taxpayer

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shall have the burden of proving by a preponderance of the

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evidence that the appraiser's assessment is in excess of just

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value. If the presumption of correctness is retained, the

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taxpayer shall have the burden of proving by clear and convincing

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evidence that the appraiser's assessment is in excess of just

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value. In no case shall the taxpayer have the burden of proving

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that the property appraiser's assessment is not supported by any

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reasonable hypothesis of a legal assessment. If the property

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appraiser's assessment is determined to be erroneous, the Value

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Adjustment Board or the court can establish the assessment if

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there exists competent, substantial evidence in the record, which

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cumulatively meets the requirements of s. 193.011. If the record

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lacks such competent, substantial evidence meeting the just value

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criteria of s. 193.011, the matter shall be remanded to the

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property appraiser with appropriate directions from the Value

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Adjustment Board or the court.

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     (2) In any administrative or judicial action in which a

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grant or denial of an exemption or assessment classification is

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challenged, the property appraiser has the burden of proving that

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the grant or denial is in compliance with laws governing the

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exemption or assessment classification.

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     Section 2. It is the intent of the Legislature that a

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taxpayer does not have the burden of proving that the property

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appraiser's assessment is not supported by any reasonable

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hypothesis of a legal assessment. Any court decision setting

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forth such a standard was expressly rejected by the adoption of

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chapter 97-85, Laws of Florida. It is the further intent of the

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Legislature that any court decision rendered since 1997 upholding

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the "any reasonable hypothesis" standard is expressly rejected to

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the extent that the case is interpretive of legislative intent.

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This section is intended to clarify the law and is remedial in

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nature.

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     Section 3.  This act shall take effect upon becoming a law

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and applies to petitions and complaints pending on that date

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which have not received a hearing.