Florida Senate - 2011                        COMMITTEE AMENDMENT
       Bill No. SB 2042
       
       
       
       
       
       
                                Barcode 538026                          
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                   Comm: WD            .                                
                  04/12/2011           .                                
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       The Committee on Budget Subcommittee on Finance and Tax
       (Bogdanoff) recommended the following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Delete lines 795 - 1005
    4  and insert:
    5         Section 28. Paragraph (i) of subsection (1) of section
    6  197.182, Florida Statutes, is amended to read:
    7         197.182 Department of Revenue to pass upon and order
    8  refunds.—
    9         (1)
   10         (i) If the refund is not one that can be directly acted
   11  upon by the tax collector, for which an order from the
   12  department is required, the tax collector shall forward the
   13  claim for refund to the department upon receipt of the
   14  correction from the property appraiser or 30 days after the
   15  claim for refund, whichever occurs first. This provision does
   16  not apply to corrections resulting in refunds of less than
   17  $2,500 $400, which the tax collector shall make directly,
   18  without order from the department, and from undistributed funds,
   19  and may make without approval of the various taxing authorities.
   20  
   21  ================= T I T L E  A M E N D M E N T ================
   22         And the title is amended as follows:
   23         Delete lines 94 - 110
   24  and insert:
   25         Government; amending s. 197.182, F.S.; increasing the
   26         maximum value of refund that may be made by the tax
   27         collector without approval by the Department of
   28         Revenue; amending ss.