Florida Senate - 2011                        COMMITTEE AMENDMENT
       Bill No. PCS (563296) for SB 2042
       
       
       
       
       
       
                                Barcode 761308                          
       
                              LEGISLATIVE ACTION                        
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       The Committee on Budget Subcommittee on Finance and Tax (Altman)
       recommended the following:
       
    1         Senate Amendment (with directory and title amendments)
    2  
    3         Between lines 210 and 211
    4  insert:
    5         (4)(a) For every change made to the assessed or taxable
    6  value of a parcel on an assessment roll subsequent to the
    7  mailing of the notice provided for in s. 200.069, the property
    8  appraiser shall document the reason for such change in the
    9  public records of the office of the property appraiser in a
   10  manner acceptable to the executive director or the executive
   11  director’s designee. For every change made to the assessed or
   12  taxable value of a parcel on the assessment roll as the result
   13  of an informal conference under s. 194.011(2), only the
   14  department may review whether such changes are consistent with
   15  the law.
   16         (b) For every change that decreases the assessed or taxable
   17  value of a parcel on an assessment roll between the time of
   18  complete submission of the tax roll pursuant to s. 193.1142(3)
   19  and mailing of the notice provided for in s. 200.069, the
   20  property appraiser shall document the reason for such change in
   21  the public records of the office of the property appraiser in a
   22  manner acceptable to the executive director or the executive
   23  director’s designee. Changes made by the value adjustment board
   24  are not subject to the requirements of this subsection.
   25  
   26  ====== D I R E C T O R Y  C L A U S E  A M E N D M E N T ======
   27         And the directory clause is amended as follows:
   28         Delete line 187
   29  and insert:
   30         Section 3. Paragraphs (n) and (p) of subsection (2) and
   31  subsection (4) of
   32  
   33  ================= T I T L E  A M E N D M E N T ================
   34         And the title is amended as follows:
   35         Delete line 10
   36  and insert:
   37         defining the term “ownership transfer date”; providing
   38         that only the Department of Revenue may review changes
   39         in the assessed value of real property resulting from
   40         an informal conference with the taxpayer; amending