Florida Senate - 2015                                     SB 266
       
       
        
       By Senator Ring
       
       
       
       
       
       29-00209A-15                                           2015266__
    1                        A bill to be entitled                      
    2         An act relating to property appraisers; amending s.
    3         195.087, F.S.; specifying that a property appraiser’s
    4         operating budget is final and shall be funded by the
    5         county commission once the Department of Revenue makes
    6         its final budget amendments; specifying that the
    7         county commission remains obligated to fund the
    8         department’s final property appraiser’s operating
    9         budget during the pendency of an appeal to the
   10         Administration Commission; providing an effective
   11         date.
   12          
   13  Be It Enacted by the Legislature of the State of Florida:
   14  
   15         Section 1. Subsection (1) of section 195.087, Florida
   16  Statutes, is amended to read:
   17         195.087 Property appraisers and tax collectors to submit
   18  budgets to Department of Revenue.—
   19         (1)(a) On or before June 1 of each year, every property
   20  appraiser, regardless of the form of county government, shall
   21  submit to the Department of Revenue a budget for the operation
   22  of the property appraiser’s office for the ensuing fiscal year
   23  beginning October 1. The property appraiser shall submit his or
   24  her budget in the manner and form required by the department. A
   25  copy of such budget shall be furnished at the same time to the
   26  board of county commissioners. The department shall, upon proper
   27  notice to the county commission and property appraiser, review
   28  the budget request and may amend or change the budget request as
   29  it deems necessary, in order that the budget be neither
   30  inadequate nor excessive. On or before July 15, the department
   31  shall notify the property appraiser and the board of county
   32  commissioners of its tentative budget amendments and changes.
   33  Before Prior to August 15, the property appraiser and the board
   34  of county commissioners may submit additional information or
   35  testimony to the department respecting the budget. On or before
   36  August 15, the department shall make its final budget amendments
   37  or changes to the budget and shall provide notice thereof to the
   38  property appraiser and board of county commissioners. Once the
   39  department makes its final budget amendments, the budget is
   40  final and shall be funded by the county commission pursuant to
   41  s. 192.091.
   42         (b) The Governor and Cabinet, sitting as the Administration
   43  Commission, may hear appeals from the final action of the
   44  department upon a written request being filed by the property
   45  appraiser or the presiding officer of the county commission no
   46  later than 15 days after the conclusion of the hearing held
   47  pursuant to s. 200.065(2)(d). The filing of an appeal does not
   48  relieve the county commission of its obligation to fund the
   49  department-approved final budget during the pendency of the
   50  appeal. The Administration Commission may amend the budget if it
   51  finds that any aspect of the budget is unreasonable in light of
   52  the workload of the office of the property appraiser in the
   53  county under review. The budget request as approved by the
   54  department and as amended by the commission shall become the
   55  operating budget of the property appraiser for the ensuing
   56  fiscal year beginning October 1, except that the budget so
   57  approved may subsequently be amended under the same procedure.
   58  After final approval, the property appraiser shall make no
   59  transfer of funds between accounts without the written approval
   60  of the department. However, all moneys received by property
   61  appraisers in complying with chapter 119 shall be accounted for
   62  in the same manner as provided for in s. 218.36, for moneys
   63  received as county fees and commissions, and any such moneys may
   64  be used and expended in the same manner and to the same extent
   65  as funds budgeted for the office and no budget amendment shall
   66  be required.
   67         Section 2. This act shall take effect July 1, 2015.