Florida Senate - 2020 SENATOR AMENDMENT Bill No. CS/HB 7097, 1st Eng. Ì180114nÎ180114 LEGISLATIVE ACTION Senate . House . . . Floor: WD/2R . 03/12/2020 06:30 PM . ————————————————————————————————————————————————————————————————— ————————————————————————————————————————————————————————————————— Senator Gruters moved the following: 1 Senate Amendment to Substitute Amendment (271678) (with 2 title amendment) 3 4 Between lines 161 and 162 5 insert: 6 Section 6. Paragraph (e) of subsection (3) of section 7 194.011, Florida Statutes, is amended to read: 8 194.011 Assessment notice; objections to assessments.— 9 (3) A petition to the value adjustment board must be in 10 substantially the form prescribed by the department. 11 Notwithstanding s. 195.022, a county officer may not refuse to 12 accept a form provided by the department for this purpose if the 13 taxpayer chooses to use it. A petition to the value adjustment 14 board must be signed by the taxpayer or be accompanied at the 15 time of filing by the taxpayer’s written authorization or power 16 of attorney, unless the person filing the petition is listed in 17 s. 194.034(1)(a). A person listed in s. 194.034(1)(a) may file a 18 petition with a value adjustment board without the taxpayer’s 19 signature or written authorization by certifying under penalty 20 of perjury that he or she has authorization to file the petition 21 on behalf of the taxpayer. If a taxpayer notifies the value 22 adjustment board that a petition has been filed for the 23 taxpayer’s property without his or her consent, the value 24 adjustment board may require the person filing the petition to 25 provide written authorization from the taxpayer authorizing the 26 person to proceed with the appeal before a hearing is held. If 27 the value adjustment board finds that a person listed in s. 28 194.034(1)(a) willfully and knowingly filed a petition that was 29 not authorized by the taxpayer, the value adjustment board shall 30 require such person to provide the taxpayer’s written 31 authorization for representation to the value adjustment board 32 clerk before any petition filed by that person is heard, for 1 33 year after imposition of such requirement by the value 34 adjustment board. A power of attorney or written authorization 35 is valid for 1 assessment year, and a new power of attorney or 36 written authorization by the taxpayer is required for each 37 subsequent assessment year. A petition shall also describe the 38 property by parcel number and shall be filed as follows: 39 (e)1. A condominium association as described in chapter 40 718, a cooperative association as described in chapter 719, or a 41anyhomeowners’ association as defined in s. 723.075, with 42 approval of its board of administration or directors, may file 43 with the value adjustment board a single joint petition on 44 behalf of any association members who own units or parcels of 45 property which the property appraiser determines are 46 substantially similar with respect to location, proximity to 47 amenities, number of rooms, living area, and condition. The 48 condominium association, cooperative association, or homeowners’ 49 associationas defined in s. 723.075shall provide the unit or 50 parcel owners with notice of its intent to petition the value 51 adjustment board by hand delivery or certified mail, return 52 receipt requested, except that such notice may be electronically 53 transmitted to a unit or parcel owner who has expressly 54 consented in writing to receiving notices by electronic 55 transmission. If the association is a condominium or cooperative 56 association, the notice must also be posted conspicuously on the 57 condominium or cooperative property in the same manner as a 58 notice of board meeting under ss. 718.112(2) and 719.106(1), 59 respectively. Such notice mustand shallprovide at least 20 60 days for a unit or parcel owner to elect, in writing, that his 61 or her unit or parcel not be included in the petition. 62 2. A condominium association as described in chapter 718, 63 or a cooperative association as described in chapter 719, which 64 has filed a single joint petition under this subsection may 65 continue to represent, prosecute, or defend the unit owners 66 through any related subsequent proceeding in any tribunal, 67 including judicial review under part II of this chapter and any 68 appeals. This subparagraph is intended to clarify existing law 69 and applies to cases pending on July 1, 2020. 70 Section 7. Subsection (2) of section 194.181, Florida 71 Statutes, is amended to read: 72 194.181 Parties to a tax suit.— 73 (2)(a) In any case brought by athetaxpayer or a 74 condominium or cooperative association, as described in chapters 75 718 and 719, respectively, on behalf of some or all unit owners 76 to contestcontestingthe assessment of any property, the county 77 property appraiser is theshall beparty defendant. 78 (b) Except as provided in paragraph (c), in any case 79 brought by the property appraiser underpursuant tos. 80 194.036(1)(a) or (b), the taxpayer is theshall beparty 81 defendant. 82 (c) In any case brought by the property appraiser under s. 83 194.036(1)(a) or (b) concerning a value adjustment board 84 decision on a single joint petition filed by a condominium or 85 cooperative association under s. 194.011(3), the association and 86 all unit owners included in the single joint petition are the 87 party defendants. 88 1. The condominium or cooperative association must provide 89 unit owners with notice of its intent to respond to or answer 90 the property appraiser’s complaint and advise the unit owners 91 that they may elect to: 92 a. Retain their own counsel to defend the appeal; 93 b. Choose not to defend the appeal; or 94 c. Be represented together with other unit owners in the 95 response or answer filed by the association. 96 2. The notice required in subparagraph 1. must be hand 97 delivered or sent by certified mail, return receipt requested, 98 to the unit owners, except that such notice may be 99 electronically transmitted to a unit owner who has expressly 100 consented in writing to receiving notices through electronic 101 transmission. Additionally, the notice must be posted 102 conspicuously on the condominium or cooperative property in the 103 same manner as is required for notice of board meetings under 104 ss. 718.112(2) and 719.106(1), respectively. The association 105 must provide at least 14 days for the unit owners to respond to 106 the notice. Any unit owner who does not respond to the 107 association’s notice will be represented by the association. 108 (d) In any case brought by the property appraiser under 109pursuant tos. 194.036(1)(c), the value adjustment board is the 110shall beparty defendant. 111 Section 8. Paragraph (a) of subsection (1) and subsection 112 (3) of section 718.111, Florida Statutes, is amended to read: 113 718.111 The association.— 114 (1) CORPORATE ENTITY.— 115 (a) The operation of the condominium shall be by the 116 association, which must be a Florida corporation for profit or a 117 Florida corporation not for profit. However, any association 118 which was in existence on January 1, 1977, need not be 119 incorporated. The owners of units shall be shareholders or 120 members of the association. The officers and directors of the 121 association have a fiduciary relationship to the unit owners. It 122 is the intent of the Legislature that nothing in this paragraph 123 shall be construed as providing for or removing a requirement of 124 a fiduciary relationship between any manager employed by the 125 association and the unit owners. An officer, director, or 126 manager may not solicit, offer to accept, or accept any thing or 127 service of value or kickback for which consideration has not 128 been provided for his or her own benefit or that of his or her 129 immediate family, from any person providing or proposing to 130 provide goods or services to the association. Any such officer, 131 director, or manager who knowingly so solicits, offers to 132 accept, or accepts any thing or service of value or kickback is 133 subject to a civil penalty under 718.501(2)(d)pursuant to s.134718.501(1)(d)and, if applicable, a criminal penalty as provided 135 in paragraph (d). However, this paragraph does not prohibit an 136 officer, director, or manager from accepting services or items 137 received in connection with trade fairs or education programs. 138 An association may operate more than one condominium. 139 (3) POWER TO MANAGE CONDOMINIUM PROPERTY AND TO CONTRACT, 140 SUE, AND BE SUED; CONFLICT OF INTEREST.— 141 (a) The association may contract, sue, or be sued with 142 respect to the exercise or nonexercise of its powers. For these 143 purposes, the powers of the association include, but are not 144 limited to, the maintenance, management, and operation of the 145 condominium property. 146 (b) After control of the association is obtained by unit 147 owners other than the developer, the association may: 148 1. Institute, maintain, settle, or appeal actions or 149 hearings in its name on behalf of all unit owners concerning 150 matters of common interest to most or all unit owners, 151 including, but not limited to, the common elements; the roof and 152 structural components of a building or other improvements; 153 mechanical, electrical, and plumbing elements serving an 154 improvement or a building; representations of the developer 155 pertaining to any existing or proposed commonly used facilities; 156 2. Protestand protestingad valorem taxes on commonly used 157 facilities and on units;and may158 3. Defend actions pertaining to ad valorem taxation of 159 commonly used facilities or units or related toineminent 160 domain; or 161 4. Bring inverse condemnation actions. 162 (c) If the association has the authority to maintain a 163 class action, the association may be joined in an action as 164 representative of that class with reference to litigation and 165 disputes involving the matters for which the association could 166 bring a class action. 167 (d) The association, in its own name or on behalf of some 168 or all unit owners, may institute, file, protest, maintain, or 169 defend any administrative challenge, lawsuit, appeal, or other 170 challenge to ad valorem taxes assessed on units, commonly used 171 facilities, or common elements. Except as provided in s. 172 194.181(2)(c)1., the affected association members are not 173 necessary or indispensable parties to such actions. This 174 paragraph is intended to clarify existing law and applies to 175 cases pending on July 1, 2020, and to cases beginning 176 thereafter. 177 (e) Nothing herein limits any statutory or common-law right 178 of any individual unit owner or class of unit owners to bring 179 any action without participation by the association which may 180 otherwise be available. 181 (f) An association may not hire an attorney who represents 182 the management company of the association. 183 184 185 ================= T I T L E A M E N D M E N T ================ 186 And the title is amended as follows: 187 Between lines 1828 and 1829 188 insert: 189 amending s. 194.011, F.S.; revising certain notice 190 requiremetns; providing that certain associations may 191 continue to represent, prosecute, or defend unit 192 owners in certain proceedings; providing 193 applicability; amending s. 194.181, F.S.; revising the 194 parties considered to be the defendant in a tax suit; 195 requiring condominium and cooperative associations to 196 provide unit owners with certain notice and 197 information under certain circumstances; providing 198 requirements for such notice; specifying that a unit 199 owner who does not respond to the notice will be 200 represented by the association; amending s. 718.111, 201 F.S.; amending s. 718.111, F.S.; revising a 202 condominium association’s authority as a party in 203 certain tax suits; providing construction and 204 applicability;