Florida Senate - 2009                          SENATOR AMENDMENT
       Bill No. CS for CS for HB 521
       
       
       
       
       
       
                                Barcode 599610                          
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
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                Floor: 1d/F/3R         .                                
             05/01/2009 02:49 PM       .                                
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       Senator Lawson moved the following:
       
    1         Senate Amendment to Amendment (963610) (with title
    2  amendment)
    3  
    4         Delete lines 3 - 60
    5  and insert:
    6  
    7         Delete lines 27 - 95
    8  and insert:
    9         194.301 Presumption of correctness and burden of proof in
   10  ad valorem tax assessment challenges.—In any administrative or
   11  judicial action in which a taxpayer challenges an ad valorem tax
   12  assessment of value is challenged, the burden of proof shall be
   13  on the party initiating the action and such party has the burden
   14  of proving by a preponderance of the evidence that the
   15  assessment, as established by the property appraiser or the
   16  Value Adjustment Board, is incorrect the property appraiser’s
   17  assessment shall be presumed correct. This presumption of
   18  correctness is lost if the taxpayer shows by a preponderance of
   19  the evidence that either the property appraiser has failed to
   20  consider properly the criteria in s. 193.011 or if the property
   21  appraiser’s assessment is arbitrarily based on appraisal
   22  practices which are different from the appraisal practices
   23  generally applied by the property appraiser to comparable
   24  property within the same class and within the same county. If
   25  the presumption of correctness is lost, the taxpayer shall have
   26  the burden of proving by a preponderance of the evidence that
   27  the appraiser’s assessment is in excess of just value. If the
   28  presumption of correctness is retained, the taxpayer shall have
   29  the burden of proving by clear and convincing evidence that the
   30  appraiser’s assessment is in excess of just value. In no case
   31  shall the taxpayer have the burden of proving that the property
   32  appraiser’s assessment is not supported by any reasonable
   33  hypothesis of a legal assessment. If the property appraiser’s
   34  assessment is determined to be incorrect erroneous, the Value
   35  Adjustment Board or the court can establish the assessment if
   36  there exists competent, substantial evidence in the record,
   37  which cumulatively meets the requirements of s. 193.011. If the
   38  record lacks competent, substantial evidence meeting the just
   39  value criteria of s. 193.011, the matter shall be remanded to
   40  the property appraiser with appropriate directions from the
   41  Value Adjustment Board or the court.
   42         Section 2. This act shall take effect upon becoming a law.
   43  
   44  ================= T I T L E  A M E N D M E N T ================
   45         And the title is amended as follows:
   46         Delete lines 64 - 76
   47  and insert:
   48  
   49         Delete lines 2 - 21
   50  and insert:
   51         An act relating to ad valorem tax assessments;
   52         amending s. 194.301, F.S.; revising criteria for a
   53         presumption of correctness of ad valorem tax
   54         assessments and the burden of proof in actions
   55         challenging such assessments; providing an effective
   56         date.