| 1 | Representative Attkisson offered the following: |
| 2 |
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| 3 | Amendment (with title amendment) |
| 4 | Remove lines 177-186 and insert: |
| 5 | (3)(a) The department shall develop a uniform practice and |
| 6 | procedure manual that shall be used by value adjustment boards, |
| 7 | certified special magistrates, taxpayers, and property |
| 8 | appraisers in proceedings before value adjustment boards. The |
| 9 | manual shall be made available, at a minimum, on the |
| 10 | department's website and on the existing websites of the clerks |
| 11 | of court. |
| 12 | (b) The manual shall include uniform practices, |
| 13 | procedures, and forms that govern the conduct of hearings on |
| 14 | value adjustment board petitions, and shall be adopted as rules |
| 15 | under the provisions of chapter 120. The provisions of s. |
| 16 | 120.536 shall not apply to this paragraph. These practices, |
| 17 | procedures, and forms shall: |
| 18 | 1. Include relevant provisions of chapter 194. |
| 19 | 2. Promote uniform and fair processes for the conduct of |
| 20 | hearings on value adjustment board petitions that provide an |
| 21 | equitable property tax appeal process in furtherance of |
| 22 | statutory and constitutional requirements. |
| 23 | (c) The procedures and forms required by this subsection |
| 24 | shall be developed by the department in consultation with the |
| 25 | Division of Administrative Hearings, and shall be based on |
| 26 | provisions in chapter 28-106 of the Uniform Rules of Procedure |
| 27 | that are modified to promote procedures conducted by value |
| 28 | adjustment boards and certified special magistrates that are |
| 29 | accessible, fair, impartial, straightforward, and uniform |
| 30 | throughout the state. |
| 31 | (d) Hearings on petitions to value adjustment boards and |
| 32 | hearings conducted by certified special magistrates are not |
| 33 | proceedings governed by s. 120.569 or s. 120.57. |
| 34 | Section 4. Section 194.0355, Florida Statutes, is created |
| 35 | to read: |
| 36 | 194.0355 Assertions that the petition hearing procedures |
| 37 | were violated.-- |
| 38 | (1) This section applies when there is an assertion by the |
| 39 | taxpayer or the property appraiser that there was a material |
| 40 | violation of the law or the rules governing the hearing of a |
| 41 | petition. |
| 42 | (2) This assertion must be made by the taxpayer or the |
| 43 | property appraiser to the board of county commissioners using a |
| 44 | form prescribed by the department and shall be accompanied by a |
| 45 | copy of the record of the proceedings. |
| 46 | (3) Boards of county commissioners must place the |
| 47 | consideration of such assertions on their next available agenda. |
| 48 | (4) In all circumstance, the board of county commissioners |
| 49 | shall issue a written decision. This written decision shall |
| 50 | contain findings of fact and conclusions of law, and shall |
| 51 | include reasons for a finding that a material violation of the |
| 52 | law has occurred. |
| 53 | (5) If the board of county commissioners finds that a |
| 54 | material violation of law occurred, it shall issue appropriate |
| 55 | instructions to the value adjustment board or certified special |
| 56 | magistrate, which may include directions that a new hearing be |
| 57 | held or that a different certified special magistrate be |
| 58 | assigned to hear the case. |
| 59 | (6) The value adjustment board shall not render a decision |
| 60 | until the procedures in this section are exhausted. |
| 61 | Section 5. Section 194.0356, Florida Statutes, is created |
| 62 | to read: |
| 63 | 194.0355 Training and certification of special |
| 64 | magistrates.-- |
| 65 | (1) Based upon the willingness of The Florida Bar to |
| 66 | undertake the project, it shall provide training materials, |
| 67 | courses, examinations, and certification to attorney special |
| 68 | magistrates who will be certified to hear value adjustment board |
| 69 | petitions regarding property tax exemptions, classifications, |
| 70 | and deferrals. |
| 71 | (2) Based upon the willingness of the Florida Institute of |
| 72 | Certified Public Accountants to undertake the project, it shall |
| 73 | provide training materials, courses, examinations, and |
| 74 | certification to the following: |
| 75 | (a) Real property appraiser special magistrates who will |
| 76 | be certified to hear value adjustment board petitions regarding |
| 77 | the valuation of real property. |
| 78 | (b) Tangible personal property appraiser special |
| 79 | magistrates who will be certified to hear value adjustment board |
| 80 | petitions regarding the valuation of tangible personal property. |
| 81 | (3) The Florida Bar and the Florida Institute of Certified |
| 82 | Public Accountants shall: |
| 83 | (a) Develop training materials and conduct training, which |
| 84 | shall include examinations, for all special magistrates at least |
| 85 | once each year in at least five locations throughout the state, |
| 86 | which may include classroom training, online training, or any |
| 87 | combination of such training methods; and |
| 88 | (b) Certify and renew certification every 3 years, |
| 89 | including fees for such actions, of all special magistrates. |
| 90 | 1. The department shall assist The Florida Bar and the |
| 91 | Florida Institute of Certified Public Accountants in determining |
| 92 | the scope and general content of the training and training |
| 93 | materials. The Florida Bar and the Florida Institute of |
| 94 | Certified Public Accountants shall consult with the department |
| 95 | during the development of training materials, courses, |
| 96 | examinations, and certification procedures. |
| 97 | 2. The Florida Bar shall develop training materials, |
| 98 | courses, examinations, and certification procedures for Florida |
| 99 | ad valorem tax law and the practices and procedures for value |
| 100 | adjustment board hearings, which shall include the practice and |
| 101 | procedure manual. |
| 102 | 3. The Florida Institute of Certified Public Accountants |
| 103 | shall subcontract with the Appraisal Institute or similar |
| 104 | accredited organization for training materials, courses, |
| 105 | examinations, and certification procedures for real estate and |
| 106 | tangible personal property appraisal training. |
| 107 | (4) The Florida Bar and the Florida Institute of Certified |
| 108 | Public Accountants may charge fees for providing training, |
| 109 | examination, and certification, and may subcontract with other |
| 110 | entities to perform any of these functions or components of such |
| 111 | functions. |
| 112 | (5) For calendar year 2009, a sufficient number of |
| 113 | training courses must be conducted to ensure the availability of |
| 114 | certified special magistrates to hear petitions submitted to |
| 115 | value adjustment boards on or after September 1, 2009. |
| 116 |
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| 117 |
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| 118 | ----------------------------------------------------- |
| 119 | T I T L E A M E N D M E N T |
| 120 | Remove line 19 and insert: |
| 121 | providing training requirements; authorizing the department to |
| 122 | develop procedures in conjunction with the Division of |
| 123 | Administrative Hearings; creating s. 194.0355, F.S., providing |
| 124 | circumstances in which taxpayers or property appraisers may |
| 125 | assert material violations of the laws and procedures to the |
| 126 | board of county commissioners; providing for decisions by such |
| 127 | boards; creating s. 194.0356, F.S., requesting the assistance of |
| 128 | The Florida Bar and the Florida Institute of Certified Public |
| 129 | Accountants concerning training and certification of special |
| 130 | magistrates; providing for training of magistrates before a |
| 131 | specified date; amending s. 194.037, |