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. 17 18 Be It Enacted by the Legislature of the State of Florida: 19 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 The county officer may 36 continue to use the approved form until the law that specifies 37 the form is amended or repealed or until the officer receives 38 written disapproval from the executive director.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 aanyproperty appraiser or,in any43event,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 departmentto counties with a population of 25,000 or fewer49 shall be paid for by the departmentas provided by law.For50counties with a population greater than 25,000, the department51shall furnish such items at the property appraiser’s expense.52The department may incur reasonable expenses for procuring53aerial photographs and nonproperty ownership maps and may charge54a fee to the respective property appraiser equal to the cost55incurred. The department shall deposit such fees into the56Certification Program Trust Fund created pursuant to s. 195.002.57There shall be a separate account in the trust fund for the aid58and assistance activity of providing aerial photographs and59nonproperty ownership maps to property appraisers. The60department 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 areherebyauthorized 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 to85pay a fee established by the department for the costs of aerial86photographs and nonproperty ownership maps provided by the87department pursuant to s. 195.022.88 Section 3. This act shall take effect July 1, 2015.