Florida Senate - 2009                                    SB 1102
       
       
       
       By Senator Storms
       
       
       
       
       10-00193-09                                           20091102__
    1                        A bill to be entitled                      
    2         An act relating to real property assessments; amending
    3         s. 194.301, F.S.; revising the burden of proof in
    4         challenges to the property appraiser's assessment of
    5         just value; deleting the presumption of correctness
    6         and placing the burden of proof on the appraiser;
    7         providing an effective date.
    8         
    9  Be It Enacted by the Legislature of the State of Florida:
   10         
   11         Section 1. Section 194.301, Florida Statutes, is amended to
   12  read:
   13         194.301 Ad valorem tax assessment; burden of proof
   14  presumption of correctness.—In an any administrative or judicial
   15  action in which a taxpayer challenges an ad valorem tax
   16  assessment of just value, the property appraiser has the burden
   17  of proving by a preponderance of the evidence that his or her
   18  assessment complies with s. 193.011 and professionally accepted
   19  appraisal practices appraiser's assessment shall be presumed
   20  correct. This presumption of correctness is lost if the taxpayer
   21  shows by a preponderance of the evidence that either the
   22  property appraiser has failed to consider properly the criteria
   23  in s. 193.011 or if the property appraiser's assessment is
   24  arbitrarily based on appraisal practices which are different
   25  from the appraisal practices generally applied by the property
   26  appraiser to comparable property within the same class and
   27  within the same county. If the presumption of correctness is
   28  lost, the taxpayer shall have the burden of proving by a
   29  preponderance of the evidence that the appraiser's assessment is
   30  in excess of just value. If the presumption of correctness is
   31  retained, the taxpayer shall have the burden of proving by clear
   32  and convincing evidence that the appraiser's assessment is in
   33  excess of just value. In no case shall the taxpayer have the
   34  burden of proving that the property appraiser's assessment is
   35  not supported by any reasonable hypothesis of a legal
   36  assessment. If the property appraiser fails to meet the burden
   37  of proof or the appraiser's assessment is determined to be
   38  erroneous, the value adjustment board or the court may can
   39  establish the assessment if there is exists competent,
   40  substantial evidence in the record, which cumulatively meets the
   41  requirements of s. 193.011. If the record lacks competent,
   42  substantial evidence meeting the just value criteria of s.
   43  193.011, the matter shall be remanded to the property appraiser
   44  with appropriate directions from the value adjustment board or
   45  the court.
   46         Section 2. This act shall take effect July 1, 2009.