((LATE FILED FOR: 4/21/2008 2:00:00 PM))Amendment
Bill No. CS/HB 909
Amendment No. 298895
Senate House

1Representative Attkisson offered the following:
3     Amendment (with title amendment)
4     Remove lines 177-186 and insert:
5     (3)(a)  The department shall develop a uniform practice and
6procedure manual that shall be used by value adjustment boards,
7certified special magistrates, taxpayers, and property
8appraisers in proceedings before value adjustment boards. The
9manual shall be made available, at a minimum, on the
10department's website and on the existing websites of the clerks
11of court.
12     (b)  The manual shall include uniform practices,
13procedures, and forms that govern the conduct of hearings on
14value adjustment board petitions, and shall be adopted as rules
15under the provisions of chapter 120. The provisions of s.
16120.536 shall not apply to this paragraph. These practices,
17procedures, and forms shall:
18     1.  Include relevant provisions of chapter 194.
19     2.  Promote uniform and fair processes for the conduct of
20hearings on value adjustment board petitions that provide an
21equitable property tax appeal process in furtherance of
22statutory and constitutional requirements.
23     (c)  The procedures and forms required by this subsection
24shall be developed by the department in consultation with the
25Division of Administrative Hearings, and shall be based on
26provisions in chapter 28-106 of the Uniform Rules of Procedure
27that are modified to promote procedures conducted by value
28adjustment boards and certified special magistrates that are
29accessible, fair, impartial, straightforward, and uniform
30throughout the state.
31     (d)  Hearings on petitions to value adjustment boards and
32hearings conducted by certified special magistrates are not
33proceedings governed by s. 120.569 or s. 120.57.
34     Section 4.  Section 194.0355, Florida Statutes, is created
35to read:
36     194.0355  Assertions that the petition hearing procedures
37were violated.--
38     (1)  This section applies when there is an assertion by the
39taxpayer or the property appraiser that there was a material
40violation of the law or the rules governing the hearing of a
42     (2)  This assertion must be made by the taxpayer or the
43property appraiser to the board of county commissioners using a
44form prescribed by the department and shall be accompanied by a
45copy of the record of the proceedings.
46     (3)  Boards of county commissioners must place the
47consideration of such assertions on their next available agenda.
48     (4)  In all circumstance, the board of county commissioners
49shall issue a written decision. This written decision shall
50contain findings of fact and conclusions of law, and shall
51include reasons for a finding that a material violation of the
52law has occurred.
53     (5)  If the board of county commissioners finds that a
54material violation of law occurred, it shall issue appropriate
55instructions to the value adjustment board or certified special
56magistrate, which may include directions that a new hearing be
57held or that a different certified special magistrate be
58assigned to hear the case.
59     (6)  The value adjustment board shall not render a decision
60until the procedures in this section are exhausted.
61     Section 5.  Section 194.0356, Florida Statutes, is created
62to read:
63     194.0355  Training and certification of special
65     (1)  Based upon the willingness of The Florida Bar to
66undertake the project, it shall provide training materials,
67courses, examinations, and certification to attorney special
68magistrates who will be certified to hear value adjustment board
69petitions regarding property tax exemptions, classifications,
70and deferrals.
71     (2)  Based upon the willingness of the Florida Institute of
72Certified Public Accountants to undertake the project, it shall
73provide training materials, courses, examinations, and
74certification to the following:
75     (a)  Real property appraiser special magistrates who will
76be certified to hear value adjustment board petitions regarding
77the valuation of real property.
78     (b)  Tangible personal property appraiser special
79magistrates who will be certified to hear value adjustment board
80petitions regarding the valuation of tangible personal property.
81     (3)  The Florida Bar and the Florida Institute of Certified
82Public Accountants shall:
83     (a)  Develop training materials and conduct training, which
84shall include examinations, for all special magistrates at least
85once each year in at least five locations throughout the state,
86which may include classroom training, online training, or any
87combination of such training methods; and
88     (b)  Certify and renew certification every 3 years,
89including fees for such actions, of all special magistrates.
90     1.  The department shall assist The Florida Bar and the
91Florida Institute of Certified Public Accountants in determining
92the scope and general content of the training and training
93materials. The Florida Bar and the Florida Institute of
94Certified Public Accountants shall consult with the department
95during the development of training materials, courses,
96examinations, and certification procedures.
97     2.  The Florida Bar shall develop training materials,
98courses, examinations, and certification procedures for Florida
99ad valorem tax law and the practices and procedures for value
100adjustment board hearings, which shall include the practice and
101procedure manual.
102     3.  The Florida Institute of Certified Public Accountants
103shall subcontract with the Appraisal Institute or similar
104accredited organization for training materials, courses,
105examinations, and certification procedures for real estate and
106tangible personal property appraisal training.
107     (4)  The Florida Bar and the Florida Institute of Certified
108Public Accountants may charge fees for providing training,
109examination, and certification, and may subcontract with other
110entities to perform any of these functions or components of such
112     (5)  For calendar year 2009, a sufficient number of
113training courses must be conducted to ensure the availability of
114certified special magistrates to hear petitions submitted to
115value adjustment boards on or after September 1, 2009.
T I T L E  A M E N D M E N T
120     Remove line 19 and insert:
121providing training requirements; authorizing the department to
122develop procedures in conjunction with the Division of
123Administrative Hearings; creating s. 194.0355, F.S., providing
124circumstances in which taxpayers or property appraisers may
125assert material violations of the laws and procedures to the
126board of county commissioners; providing for decisions by such
127boards; creating s. 194.0356, F.S., requesting the assistance of
128The Florida Bar and the Florida Institute of Certified Public
129Accountants concerning training and certification of special
130magistrates; providing for training of magistrates before a
131specified date; amending s. 194.037,

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