Bill Text: FL S1028 | 2015 | Regular Session | Introduced

Bill Title: Property Assessment

Spectrum: Partisan Bill (Republican 1-0)

Status: (Failed) 2015-05-01 - Died in Finance and Tax [S1028 Detail]

Download: Florida-2015-S1028-Introduced.html
       Florida Senate - 2015                                    SB 1028
       By Senator Dean
       5-01144-15                                            20151028__
    1                        A bill to be entitled                      
    2         An act relating to property assessment; amending s.
    3         195.022, F.S.; revising provisions relating to
    4         specified photographs and maps prescribed and
    5         furnished by the Department of Revenue to property
    6         appraisers to ensure property is properly listed on
    7         the tax rolls; requiring the department to pay for
    8         such photographs and maps; deleting provisions that
    9         required property appraisers in counties with a
   10         specified population to pay for the photographs and
   11         maps; deleting provisions that authorized the
   12         department to charge certain fees and required the
   13         deposit of those fees in the Certification Program
   14         Trust Fund; amending s. 195.087, F.S; conforming
   15         provisions to changes made by act; providing an
   16         effective date.
   18  Be It Enacted by the Legislature of the State of Florida:
   20         Section 1. Section 195.022, Florida Statutes, is amended to
   21  read:
   22         195.022 Forms to be prescribed by Department of Revenue.—
   23         (1) The Department of Revenue shall prescribe all forms to
   24  be used by property appraisers, tax collectors, clerks of the
   25  circuit court, and value adjustment boards in administering and
   26  collecting ad valorem taxes. The department shall prescribe a
   27  form for each purpose. The county officer shall reproduce forms
   28  for distribution at the expense of his or her office. A county
   29  officer may use a form other than the form prescribed by the
   30  department upon obtaining written permission from the executive
   31  director of the department; however, a county officer may not
   32  use a form if the substantive content of the form varies from
   33  the form prescribed by the department for the same or a similar
   34  purpose. If the executive director finds good cause to grant
   35  such permission he or she may do so. The county officer may
   36  continue to use the approved form until the law that specifies
   37  the form is amended or repealed or until the officer receives
   38  written disapproval from the executive director. Otherwise, all
   39  such officers and their employees shall use the forms, and
   40  follow the instructions applicable to the forms, which are
   41  prescribed by the department.
   42         (2) Upon the request of a any property appraiser or, in any
   43  event, at least once every 3 years, the department shall
   44  prescribe and furnish such aerial photographs and nonproperty
   45  ownership maps to the property appraisers as necessary to ensure
   46  that all real property within the state is properly listed on
   47  the roll. All such photographs and maps furnished by the
   48  department to counties with a population of 25,000 or fewer
   49  shall be paid for by the department as provided by law. For
   50  counties with a population greater than 25,000, the department
   51  shall furnish such items at the property appraiser’s expense.
   52  The department may incur reasonable expenses for procuring
   53  aerial photographs and nonproperty ownership maps and may charge
   54  a fee to the respective property appraiser equal to the cost
   55  incurred. The department shall deposit such fees into the
   56  Certification Program Trust Fund created pursuant to s. 195.002.
   57  There shall be a separate account in the trust fund for the aid
   58  and assistance activity of providing aerial photographs and
   59  nonproperty ownership maps to property appraisers. The
   60  department shall use money in the fund to pay such expenses.
   61         (3) All forms and maps and instructions relating to their
   62  use must be substantially uniform throughout the state. An
   63  officer may employ supplemental forms and maps, at the expense
   64  of his or her office, which he or she deems expedient for the
   65  purpose of administering and collecting ad valorem taxes. The
   66  forms required in ss. 193.461(3)(a) and 196.011(1) for renewal
   67  purposes must require sufficient information for the property
   68  appraiser to evaluate the changes in use since the prior year.
   69  If the property appraiser determines, in the case of a taxpayer,
   70  that he or she has insufficient current information upon which
   71  to approve the exemption, or if the information on the renewal
   72  form is inadequate for him or her to evaluate the taxable status
   73  of the property, he or she may require the resubmission of an
   74  original application.
   75         Section 2. Subsection (4) of section 195.087, Florida
   76  Statutes, is amended to read:
   77         195.087 Property appraisers and tax collectors to submit
   78  budgets to Department of Revenue.—
   79         (4) The property appraisers and tax collectors of this
   80  state are hereby authorized to pay any fee established by the
   81  department for attendance by an employee at a school established
   82  and conducted by the department pursuant to s. 195.002. Further,
   83  the travel and per diem expenses of such employee may be paid as
   84  set forth in s. 112.061. Property appraisers are authorized to
   85  pay a fee established by the department for the costs of aerial
   86  photographs and nonproperty ownership maps provided by the
   87  department pursuant to s. 195.022.
   88         Section 3. This act shall take effect July 1, 2015.